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注会《审计》英语常用词汇 6\n?48x}
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1.audit 审计 @?Zf
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2.attestation 鉴证 Uw)=
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3.credibility 可信赖程度 YJ,*(A18
4.audit of financial statements 财务报表审计 XA
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5.agreed-upon procedures 执行商定程序 Od{jt7 <j#
6.high levels of assurance 高水平保证 ORBxD"J&
7.compilation 编制 :,
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8.reliability 可靠性 -bS)=L
9.relevance 相关性 -Sz_mr
10.professional skepticism 职业谨慎 Wp[9beI*M
11.objectivity 客观性 pOA!#Aj)
12. professional competence 专业胜任能力 TSjIz5
13.Senior/CPA-in-charge 项目经理 9I.^LZ"
14.audit engagement letter 业务约定书 c)~h<=)
15.recurring audit 连续审计 3-|3`(
16.the client 委托人 %;|0
17.change CPA 更换注册会计师 W~ruN4q.
18.the existing CPA 现任注册会计师 dJD(\a>r.u
19.the successor CPA 后任注册会计师 x[X`a
20.the preceding CPA前任注册会计师 0V`[Zgf
21.issue the audit report 出具审计报告 %e?fH.)
22.expert 专家 BzN@gQo
23.the board of directors 董事会 >o/95xk2
24.knowledge of the entity‘ s business 了解被审计单位情况 bL1m'^r
25.assess material misstatement risks评估重大错报风险 sgAzL
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;>>C)c4V "
27.a general knowledge of —— 初步了解―――的情况 ?S tsH
28.a more knowledge of—— 进一步了解的情况 #xT!E:W'
29.the prior year‘s working papers 以前年度工作底稿 (=c1
30.minutes of meeting 会议纪要 0.Vi97`
31.business risks 经营风险 YGk9b+`
32.appropriateness 适当性 !SxG(*u
33.accounting estimate 会计估计 b>11h
34.management representations 管理层声明 4W;S=#1
35.going concern assumption 持续经营假设 |"]PCb)!
36.audit plan 审计计划 .=c<>/
0
37.significant audit areas 重点审计领域 h`Tz5% n
38.error 错误 41Ve
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39.fraud舞弊 P^)q=A8Z#
40.modified or additional procedures 修改或追加审计程序 ke%pZ7{u
41.misappropriation of assets 侵占资产 $,27pkwHeW
42.transactions without substance 虚假交易 _#C()Ro*P
43.unusual pressures 异常压力 +L%IG
44.the suspected noncompliance 涉嫌存在违法行为 j0mM>X HB
45.materialiy 重要性 z|N3G E(.@
46.exceed the materiality level 超过重要性水平 m3.sVI0I
47.approach the materiality level 接近重要性水平 <1 "+,}'x
48.an acceptably low level 可接受水平 2+Rv{%
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 d@ Ja}`
50.misstatements or omissions 错报或漏报 N#ioJ^}n:
51.aggregate 总计 M.[rLJZ4
52.subsequent events 期后事项 $`J_:H%
53.adjust the financial statements 调整财务报表 09h.1/
54.perform additional audit procedures 实施追加的审计程序 )r tomp:X
55.audit risk 审计风险 0-d>I@j
56.detection risk 检查风险 "r'ozf2\
57.inappropriate audit opinion 不适当的审计意见 !3qVB
58.material misstatement 重大的错报 yj_4gxJ\
59.tolerable misstatement 可容忍错报 sa&) #Z:
60.the acceptable level of detection risk 可接受的检查风险 .iwZ*b{
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,"2TArC'z
62.simall business 小规模企业 q(IQa@$SR
63.accounting system 会计系统 ;zH
HIdQ>-
64.test of control 控制测试 %)(Cp-b!
65.walk-through test 穿行测试 @)6jE!LC
66.communication 沟通 z=Cr7-
67.flow chart 流程图 h2Bz F
68.reperformance of internal control 重新执行 }}
ZY
69.audit evidence 审计证据 Y.6SOu5$]
70.substantive procedures 实质性程序 B.dT)@Lx0
71.assertions 认定 ~d
>W?A
72.esistence 存在 tJ0NPI56yP
73.occurrence 发生 v|';!p|
74.completeness 完整性 m#7*:i&@Y
75.rights and obligations 权利和义务 ec3<%+0f
76.valuation and allocation 计价和分摊 S<wj*"|.s
77.cutoff 截止 R[B?
C;+(O
78.accuracy 准确性 [g|Y7.j8
79.classification 分类 7^6uG6
80.inspection 检查 ci9R.U)
81.supervision of counting 监盘 9 ;i\g=
82.observation 观察 ]
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83.confirmation 函证 ~Nc
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84.computation 计算 }T_Te?<&
85.analytical procedures 分析程序 F>hZ{
86.vouch 核对 q(M:QWA q
87.trace 追查 e^1uVN
88.audit sampling 审计抽样 k@mVxnC
89.error 误差 w n|]{Ww35
90.expected error 预期误差 {FO$yw=>
91.population 总体 uBrMk
92.sampling risk 抽样风险 2}U!:bn(
93.non- sampling risk 非抽样风险 eOT+'[3"
94.sampling unit 抽样单位 :
mcYZPX#
95.statistical sampling 统计抽样 "Zv~QwC
96.tolerable error 可容忍误差 TI|/u$SJ<Z
97.the risk of under reliance 信赖不足风险 5VW|fI
98.the risk of over reliance 信赖过度风险 #U
mF-c
99.the risk of incorrect rejection 误拒风险 [{u(C!7L`
100. the risk of incorrect acceptance 误受风险 [^YA=Khu
101.working trial balance 试算平衡表 Y"g.IK`V
102.index and cross-referencing 索引和交叉索引 oXsL
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103.cash receipt 现金收入 J Yb}Zw;
104.cash disbursement 现金支出 l! bv^
105.bank statement 银行对账单 yY).mxRN
106.bank reconciliation 银行存款余额调节表 t<iEj"5
107.balance sheet date 资产负债表日 ,5
j"ruZ
108.net realizable value 可变现净值 B=f,QU
109.storeroom 仓库 /# NYi,<{X
110.sale invoice 销售发票 nAJdr*`a,5
111.price list 价目表 w*9br SK
112.positive confirmation request 积极式询证函 \c,pEXG
113.negative confirmation request 消极式询证函 bPKOw<
114.purchase requisition 请购单 k;W@
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115.receiving report 验收报告 >R,'5:Rw
116.gross margin 毛利 Y$K!7Kq
117.manufacturing overhead 制造费用 G"5D< ]
118.material requisition 领料单 Elj_,z
119.inventory-taking 存货盘点 jEdtJEPa
120.bond certificate 债券 q/9H..6
121.stock certificate 股票 zw<p74DH
122.audit report 审计报告 >r@
.F%
123.entity 被审计单位 =<@2#E)
124.addressee of the audit report 审计报告的收件人 oTjyN\?H
125.unqualified opinion 无保留意见 EI>l-N2
126.qualified opinion 保留意见 k*rZ*sSp
127.disclaimer of opinion 无法表示意见 VZka}
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128.adverse opinion 否定意见 {@Yb%{+
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A (1)ABC 作业基础成本计算 EI~"L$?
A (2)absorbed overhead 已吸收制造费用 pW0dB_
A (3)absorption costing 吸收成本计算 ./vZe_o)j$
A (4)account 账户,报表 Vgb *% I
A (5)accounting postulate 会计假设 #hfuH=&oh
A (6)accounting series release 会计公告文件 ^[E'1$D
A (7)accounting valuation 会计计价 ) /vhclkb
A (8)account sale 承销清单 %VJ85^B
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A (9)accountability concept 经营责任概念 g1E~+
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A (10)accountancy 会计职业 +yob)%
A (11)accountant 会计师
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A (12)accounting 会计 -Y#sI3o*R8
A (13)agency cost 代理成本 >I
A (14)accounting bases 会计基础 }T^cEfX
A (15)accounting manual 会计手册 ]Y>h3T~
A (16)accounting period 会计期间 5wao1sd#
A (17)accounting policies 会计方针 B5V_e!*5F*
A (18)accounting rate of return 会计报酬率 UV
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A (19)accounting reference date 会计参照日 f*{
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A (20)accounting reference period 会计参照期间 r~-.nb"P
A (21)accrual concept 应计概念 b+-f.!j
A (22)accrual expenses 应计费用 h}_~y'^!
A (23)acid test ration 速动比率(酸性测试比率) Jf)bHjC_V
A (24)acquisition 购置 )5j;KI%t
A (25)acquisition accounting 收购会计 j:T/ iH!YF
A (26)activity based accounting 作业基础成本计算 5RH2"*8T
A (27)adjusting events 调整事项 zJDSbsc$%
A (28)administrative expenses 行政管理费 qSqI7ptA\
A (29)advice note 发货通知
X=JmF97
A (30)amortization 摊销 &;,,H< p
A (31)analytical review 分析性检查 XfE?C:v
A (32)annual equivalent cost 年度等量成本法 g[
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A (33)annual report and accounts 年度报告和报表 ,r^M?>
A (34)appraisal cost 检验成本 Yb i%od&
A (35)appropriation account 盈余分配账户 W!blAkM%i
A (36)articles of association 公司章程细则 uJHu>M}~
A (37)assets 资产 Xv
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A (38)assets cover 资产保障 EpS(o>'
A (39)asset value per share 每股资产价值 ,t{,_uPJY
A (40)associated company 联营公司 "vCM}F
A (41)attainable standard 可达标准 <^~FLjsfg
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A (42)attributable profit 可归属利润 E
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A (43)audit 审计 +MbIB&fRCB
A (44)audit report 审计报告 H.<a`mm8
A (45)auditing standards 审计准则 2$_9cF Wm
A (46)authorized share capital 额定股本 ?&LZB}1
R
A (47)available hours 可用小时 )k&a}u5y
A (48)avoidable costs 可避免成本 u~
~R9.
B (49)back-to-back loan 易币贷款 EV#MQM
B (50)backflush accounting 倒退成本计算 )VCzn~uf
B (51)bad debts 坏帐 kg][qn|>J]
B (52)bad debts ratio 坏帐比率 YCe7<3> J4
B (53)bank charges 银行手续费 &zQ2M#{82
B (54)bank overdraft 银行透支 9][(Iu]h7
B (55)bank reconciliation 银行存款调节表 fP
tm0.r
B (56)bank statement 银行对账单 \\BCcr\l
B (57)bankruptcy 破产 Y={&5Mir
B (58)basis of apportionment 分摊基础 *#%
9Rp2|
B (59)batch 批量 uPYmHA}_/
B (60)batch costing 分批成本计算 cYx4~ V^
B (61)beta factor B(市场)风险因素 d_n7k
g+
B (62)bill 账单 <2!v(EkI
B (63)bill of exchange 汇票 6C>_a*w
B (64)bill of landing 提单 {mWui9 %M
B (65)bill of materials 用料预计单 jztq.2-c#
B (66)bill payable 应付票据 Q%/<ZC.Mz6
B (67)bill receivable 应收票据 I/VxZ8T
B (68)bin card 存货记录卡 2 oa#0`{
B (69)bonus 红利 -U<Upn)2
B (70)book-keeping 薄记 Z3k(P
B (71)Boston classification 波士顿分类 Am8x
74?
B (72)breakeven chart 保本图
Eh-n
B (73)breakeven point 保本点 c`lJu_
B (74)breaking-down time 复位时间 =ji1S}e~p
B (75)budget 预算 5Zmw} M
B (76)budget center 预算中心 ze_{=Cv&Y
B (77)budget cost allowance 预算成本折让 e*(b
B (78)budget manual 预算手册 "dR|[a<#g
B (79)budget period 预算期间 S[tE&[$(p
B (80)budgetary control 预算控制 ]
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B (81)budgeted capacity 预算生产能力 "'g[1Li
B (82)burden 制造费用 f:g,_|JD$
B (83)business center 经营中心 22kp l)vbU
B (84)business entity 营业个体 {k4CEt;
B (85)business unit 经营单位 rC:?l(8ng3
B (86)buy-out management 管理性购买产权 1)}=bhT
B (87)by-product 副产品 =fm]D l9h*
C (88)called-up share capital 催缴股本 )uv=S;+
C (89)capacity 生产能力 $Vc~/>
C (90)capacity ratios 生产能力比率 ?u4INZ0W
C (91)capital 资本 7nbB^
2
C (92)capital assets pricing model资本资产计价模式 &t5{J53
C (93)capital commitment 承诺资本 yNm:[bOER
C (94)capital employed 已运用的资本 %{3
aW>yx
C (95)capital expenditure 资本支出 pLMRwgzr
C (96)capital expenditureauthorization 资本支出核准 ZKg{0DY
C (97)capital expenditure control 资本支出控制 )s1Ib4C
C (98)capital expenditure proposal资本支出申请 h'
!imQ
C (99)capital funding planning 资本基金筹集计划 b{fQ|QD{^E
C (100)capital gain 资本收益 liR?
C (101)capital investment appraisal资本投资评估 {]z4k[;.h
C (102)capital maintenance 资本保全 %/>x
O3"T
C (103)capital resource planning 资本资源计划 \4"S7.% |
C (104)capital surplus 资本盈余 {;2vmx9
C (105)capital turnover 资本周转率 s>0Nr
C (106)card 记录卡 e4~>G?rM_
C (107)cash 现金 Y(\T-
bI
C (108)cash account 现金账户 !*2%"H*
C (109)cash book 现金账薄 #W.vX?-'0
C (110)cash cow 金牛产品 & cNy
C (111)cash flow 现金流量 {pb>$G:gfx
C (112)cash discounted 现金贴现 Z):n c% S
C (113)cash flow budget 现金流量预算 9h/>QLx
C (114)cash flow statement 现金流量表 x8;`i$
C (115)cash ledger 现金分类账 9 Pw0m=4
C (116)cash limit 现金限额 H
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C (117)CCA 现时成本会计 o]IjK
C (118)center 中心 OMwsbp&
C (119)changeover time 变更时间 mDh1>>K'~
C (120)chartered entity 特许经济个体 bCZ gcN
C (121)cheque 支票 2,aPr:]
C (122)cheque register 支票登记薄 pT?Q#,fh
C (123)coin analysis 零钱分类 x{NX8lN
C (124)classification 分类 X0-IRJ[
C (125)clock card 工时卡 w&4~Q4
C (126)code 代码 ^-FRTC
C (127)commitment accounting 承诺确认会计 aA-
C (128)common cost 共同成本
"RVcA",
C (129)company limited byguarantee 有限担保责任公司 WvHw{^(lF
C (130)company limited shares 股份有限公司 [i0Hm)Bd3
C (131)competitive position 竞争能力状况 u *
C (132)concept 概念 :';L/x>
C (133)conglomerate 跨行业企业 nUq<TJ
C (134)consistency concept 一致性概念 T5Dw0Y6u,
C (135)consolidated accounts 合并报表 d--y
C (136)consolidation accounting 合并会计 [sW.CK=3
C (137)consortium 财团 h;5LgAY|v
C (138)contingency plan 应急计划 %3HVFhl
C (139)contingent liabilities 或有负债 a?yMHb{F
C (140)continuous operation 连续生产 RtG}h[k/X
C (141)contra 抵消 ?^:h\C^a"
C (142)contract cost 合同成本 ~j#~\Ir
C (143)contract costing 合同成本计算 6z,&