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注会《审计》英语常用词汇 .ozBa778u
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1.audit 审计 k-*k'S_
2.attestation 鉴证 >>R)?24,<
3.credibility 可信赖程度 V#1v5mWVx
4.audit of financial statements 财务报表审计 s#0m
5.agreed-upon procedures 执行商定程序 70*yx?T V
6.high levels of assurance 高水平保证
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7.compilation 编制 )i39'0a
8.reliability 可靠性 M>RLS/r>d
9.relevance 相关性 {az
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10.professional skepticism 职业谨慎 Nt<Ac&6
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11.objectivity 客观性 zhRF>Y`
12. professional competence 专业胜任能力 =&4eW#{LuH
13.Senior/CPA-in-charge 项目经理 ;SA+|,
14.audit engagement letter 业务约定书 3PzF^ 8KJ
15.recurring audit 连续审计 6xh-m
16.the client 委托人 q_;# EV
17.change CPA 更换注册会计师 D 5Z7?Y
18.the existing CPA 现任注册会计师 S +73 /Vs
19.the successor CPA 后任注册会计师 +C`vO5\0
20.the preceding CPA前任注册会计师 E9 #o0Di
21.issue the audit report 出具审计报告 zS?}3#g0u
22.expert 专家 -Vg0J6x
23.the board of directors 董事会 0j#$Swa
24.knowledge of the entity‘ s business 了解被审计单位情况 hA~5,K0b
25.assess material misstatement risks评估重大错报风险 6NFLk+kqN
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 tnmz5Q
27.a general knowledge of —— 初步了解―――的情况 TSL/zTLDJ
28.a more knowledge of—— 进一步了解的情况 M@.?l=1X
29.the prior year‘s working papers 以前年度工作底稿 ;P|v'NNI
30.minutes of meeting 会议纪要 P!~&Ei
31.business risks 经营风险 6l>016 x
32.appropriateness 适当性 QmPHf*w[
33.accounting estimate 会计估计 xdsF! Zb
34.management representations 管理层声明 %%O_:@9x,
35.going concern assumption 持续经营假设 =PBJ+"DQs
36.audit plan 审计计划 '_=XfTF
37.significant audit areas 重点审计领域 =U~\iJ
38.error 错误 R&R{I/;i*.
39.fraud舞弊 g'eJN
40.modified or additional procedures 修改或追加审计程序 pHDPj,lu
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 H&ZsMML/%
43.unusual pressures 异常压力 /z,+W9`
44.the suspected noncompliance 涉嫌存在违法行为 yF&?gPh&
45.materialiy 重要性 ;}4e+`fF|
46.exceed the materiality level 超过重要性水平 @)@hzXQ
47.approach the materiality level 接近重要性水平 ^yF2xJ)9-
48.an acceptably low level 可接受水平 @2$iFZq~
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 vC5 (
50.misstatements or omissions 错报或漏报 "l09Ae'V
51.aggregate 总计 BtWm ZaKi
52.subsequent events 期后事项 ^UpwVKdP
53.adjust the financial statements 调整财务报表 $0E_4#kwB
54.perform additional audit procedures 实施追加的审计程序 {[B` q
55.audit risk 审计风险 Zo(QU5m0
56.detection risk 检查风险 Sh5SOYLz
57.inappropriate audit opinion 不适当的审计意见 3D7phq>.q
58.material misstatement 重大的错报 {5:V
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59.tolerable misstatement 可容忍错报 m`ab5<%Gn
60.the acceptable level of detection risk 可接受的检查风险 .l&<-l;UQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 $3n@2 N`
62.simall business 小规模企业 8[z& g%u
63.accounting system 会计系统 QVrMrm+vRv
64.test of control 控制测试 F_Mi/pB^`9
65.walk-through test 穿行测试 ma M8:\
66.communication 沟通 =G2A Ufn
67.flow chart 流程图 h|'T'l&z
68.reperformance of internal control 重新执行 GwVSRI:[N
69.audit evidence 审计证据 SA$1rqU=
70.substantive procedures 实质性程序 t[L'}ig!q
71.assertions 认定 ddD $ 4+
72.esistence 存在 ((%g\&D
73.occurrence 发生 ~cx/>Hu
74.completeness 完整性 .@ElfPP(L
75.rights and obligations 权利和义务 ]LhNP}c
76.valuation and allocation 计价和分摊 _7zER6#}
77.cutoff 截止 OW<5,h
78.accuracy 准确性 ]jS+ItL@
79.classification 分类 fOyLBixR
80.inspection 检查 sf5koe
81.supervision of counting 监盘 IZ6[|Ach6
82.observation 观察 cx8H.L
83.confirmation 函证 S)*eA
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84.computation 计算 |f0KIb}d
85.analytical procedures 分析程序 yVM
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86.vouch 核对 AcYL3
87.trace 追查 1vQj` F
88.audit sampling 审计抽样 ,Mwj`fgh
89.error 误差 =e,2/Ep{i
90.expected error 预期误差 AjZ@hid
91.population 总体 3RP}lb
92.sampling risk 抽样风险 _6
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93.non- sampling risk 非抽样风险 ?8X+)nU@
94.sampling unit 抽样单位 M+ gYKPP
95.statistical sampling 统计抽样 )*iSN*T8q
96.tolerable error 可容忍误差 <5~} !N X`
97.the risk of under reliance 信赖不足风险 xXu/CGzG
98.the risk of over reliance 信赖过度风险 %fpcH
99.the risk of incorrect rejection 误拒风险 ;%#@vXH[Oo
100. the risk of incorrect acceptance 误受风险 P~:W+!@5v
101.working trial balance 试算平衡表 3L4lk8Dd
102.index and cross-referencing 索引和交叉索引 A|YqBl
103.cash receipt 现金收入 ;ePmN|rq;
104.cash disbursement 现金支出 dQt*/]{q
105.bank statement 银行对账单 9\i,3:Qc
106.bank reconciliation 银行存款余额调节表 R
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107.balance sheet date 资产负债表日 }9Z?UtS
108.net realizable value 可变现净值 r
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109.storeroom 仓库 lYeot8
110.sale invoice 销售发票 8+uwzBNZ:
111.price list 价目表 0bpl3Fh.v
112.positive confirmation request 积极式询证函 |_%|
113.negative confirmation request 消极式询证函 b'^-$
114.purchase requisition 请购单 M,PZ|=V6a
115.receiving report 验收报告 Fp06a!7<
116.gross margin 毛利 xk}YeNVj
117.manufacturing overhead 制造费用 -X
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118.material requisition 领料单 @B~/0
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119.inventory-taking 存货盘点 &S<tX
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120.bond certificate 债券 HlY4%M5q/
121.stock certificate 股票 Tfgx>2
122.audit report 审计报告 d"nE+pgE
123.entity 被审计单位 %"DEgIP
124.addressee of the audit report 审计报告的收件人 zie])_8|h
125.unqualified opinion 无保留意见 ^C@uP9g
126.qualified opinion 保留意见 \A5cM\-
127.disclaimer of opinion 无法表示意见 +?(2-RBd
128.adverse opinion 否定意见 ;vF8V`f
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A (1)ABC 作业基础成本计算 L;5jhVy
A (2)absorbed overhead 已吸收制造费用 C&3#'/&
A (3)absorption costing 吸收成本计算 ev#d1s|<S
A (4)account 账户,报表 ,ibI@8;#~'
A (5)accounting postulate 会计假设 i3*?fMxhu)
A (6)accounting series release 会计公告文件 jfS?#;T)
A (7)accounting valuation 会计计价 ||}|=Sz
A (8)account sale 承销清单 _jK\+Zf
A (9)accountability concept 经营责任概念 9.lSF
A (10)accountancy 会计职业 V@84Cb
A (11)accountant 会计师 v(=fV/
A (12)accounting 会计 4G@vO{$
A (13)agency cost 代理成本 ,ye>D='
A (14)accounting bases 会计基础 }`IN5NdYp
A (15)accounting manual 会计手册 8b(UqyV
A (16)accounting period 会计期间 ^Cyx"s't
A (17)accounting policies 会计方针 //e.p6"8h
A (18)accounting rate of return 会计报酬率 /+sn-$/"i
A (19)accounting reference date 会计参照日 7-w
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A (20)accounting reference period 会计参照期间 Nb
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A (21)accrual concept 应计概念 A!<R?
A (22)accrual expenses 应计费用 &EXql']
A (23)acid test ration 速动比率(酸性测试比率) {+z+6i
A (24)acquisition 购置 l8GziM{lp
A (25)acquisition accounting 收购会计 |vTirZP
A (26)activity based accounting 作业基础成本计算 [G[HQ)A
A (27)adjusting events 调整事项 vV#Jl)
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A (28)administrative expenses 行政管理费 (~}yt .7K
A (29)advice note 发货通知 =35EG{W(
A (30)amortization 摊销 -G;4['p
A (31)analytical review 分析性检查 !F;W#Gc
A (32)annual equivalent cost 年度等量成本法 )`-9WCd&
A (33)annual report and accounts 年度报告和报表 ECg/ge2
A (34)appraisal cost 检验成本 *ta|,
A (35)appropriation account 盈余分配账户 z:RwCd1\
A (36)articles of association 公司章程细则 /_x?PiL
A (37)assets 资产 xlgN}M
A (38)assets cover 资产保障 H]UM2.
A (39)asset value per share 每股资产价值 @w,-T@nAW
A (40)associated company 联营公司 26o68U8&y
A (41)attainable standard 可达标准 g?^o++
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A (42)attributable profit 可归属利润 S<88>|&n]
A (43)audit 审计
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A (44)audit report 审计报告 b&HA_G4
A (45)auditing standards 审计准则 bH3-#mw5w
A (46)authorized share capital 额定股本 %Ni)^
A (47)available hours 可用小时 ~hE"B)
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A (48)avoidable costs 可避免成本 u{ JAC!
B (49)back-to-back loan 易币贷款 ;8|uY%ab
B (50)backflush accounting 倒退成本计算 wcsUb9(
B (51)bad debts 坏帐 ,hT t]w
B (52)bad debts ratio 坏帐比率 k/j]
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B (53)bank charges 银行手续费 35B
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B (54)bank overdraft 银行透支 2o6KVQ
B (55)bank reconciliation 银行存款调节表 1q}iUnR
B (56)bank statement 银行对账单 jNaK]
B (57)bankruptcy 破产 S,n*1&ogj
B (58)basis of apportionment 分摊基础 rzLpVpTaz
B (59)batch 批量 \[B5j0vV,
B (60)batch costing 分批成本计算 => )l6**UE
B (61)beta factor B(市场)风险因素 TW{.qed8^
B (62)bill 账单 ,wlFn
B (63)bill of exchange 汇票 A%k@75V@
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 3-lJ] 7OT
B (66)bill payable 应付票据 / /3iai
B (67)bill receivable 应收票据 ^0pd- n@pn
B (68)bin card 存货记录卡 aVNRhnM
B (69)bonus 红利 )_,*2|b
B (70)book-keeping 薄记 eL0U5>#
B (71)Boston classification 波士顿分类 =n
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B (72)breakeven chart 保本图 (5cc{zKtR
B (73)breakeven point 保本点 ;v^tUyhCb
B (74)breaking-down time 复位时间 r0+lH:G*q
B (75)budget 预算 ]- " )r
B (76)budget center 预算中心 P5P:_hr
B (77)budget cost allowance 预算成本折让 #OqQD6
B (78)budget manual 预算手册 3PIZay
B (79)budget period 预算期间 W.r0W2))(
B (80)budgetary control 预算控制 Rf^$?D&^
B (81)budgeted capacity 预算生产能力 9 ]c2ub7
B (82)burden 制造费用 *Cz>r}W
B (83)business center 经营中心 re2M!m6k5
B (84)business entity 营业个体 _<6
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B (85)business unit 经营单位 %\6|fKB4<
B (86)buy-out management 管理性购买产权 fINF;TK
B (87)by-product 副产品 07[A&