Fb,*;M1'
$kUB%\`
注会《审计》英语常用词汇 Vn#}f=u\
%]P{)*y-
?
<B6md
i'R
1.audit 审计 ;[y( 14g
2.attestation 鉴证 8"h;+;
3.credibility 可信赖程度 V( E
LrjB0
4.audit of financial statements 财务报表审计 x^lcT
5.agreed-upon procedures 执行商定程序 hz/mNDE]
6.high levels of assurance 高水平保证 S{^x]h|?
7.compilation 编制 w%L4O;E]*{
8.reliability 可靠性 t0e6iof^o
9.relevance 相关性 o/-RGLzAo
10.professional skepticism 职业谨慎 O=%Ht-kOc
11.objectivity 客观性 f ,e]jw@
12. professional competence 专业胜任能力 }?2X
q
13.Senior/CPA-in-charge 项目经理 y[7M(K
14.audit engagement letter 业务约定书 6ALjM-t=V
15.recurring audit 连续审计 @b(@`yz.a
16.the client 委托人 c7CYulm
17.change CPA 更换注册会计师 +$C9@CZM9
18.the existing CPA 现任注册会计师 <X*oW ".
19.the successor CPA 后任注册会计师 aE0R{yup Z
20.the preceding CPA前任注册会计师 \GEz.Vb
21.issue the audit report 出具审计报告 ip?]&5s
22.expert 专家 `l45T~`]$
23.the board of directors 董事会 6FDj :~
24.knowledge of the entity‘ s business 了解被审计单位情况 d9[j4q_
25.assess material misstatement risks评估重大错报风险 :Wbp|:N0
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 5(<O?#P
27.a general knowledge of —— 初步了解―――的情况 ?NA$<0
28.a more knowledge of—— 进一步了解的情况 b
ri[&=
29.the prior year‘s working papers 以前年度工作底稿 Zj[m
30.minutes of meeting 会议纪要 Noj*K6
31.business risks 经营风险 lJ3VMYVrUP
32.appropriateness 适当性 $}vk+.!*1
33.accounting estimate 会计估计 i ;B^I8
34.management representations 管理层声明 gdIk%m4
35.going concern assumption 持续经营假设 ?)9L($VVD
36.audit plan 审计计划 / =9Y(v
37.significant audit areas 重点审计领域 p&I>xu8fl
38.error 错误 )M;~j
39.fraud舞弊 nc1~5eo
40.modified or additional procedures 修改或追加审计程序 k[ *9b:~
41.misappropriation of assets 侵占资产 RQ=rB9~:ZN
42.transactions without substance 虚假交易 e6p3!)@P1
43.unusual pressures 异常压力 ^p(aZj3k
44.the suspected noncompliance 涉嫌存在违法行为 ((gI OTV
45.materialiy 重要性 dEYw_qJ2
46.exceed the materiality level 超过重要性水平 b'pwRKpx
47.approach the materiality level 接近重要性水平 L9) gN.#
48.an acceptably low level 可接受水平 U-DQ?OtmC@
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 '/`O*KD]
50.misstatements or omissions 错报或漏报 )q{qWobS0
51.aggregate 总计 8(`e\)%l0
52.subsequent events 期后事项 }"+"nf5h
53.adjust the financial statements 调整财务报表 B-g-T>8
54.perform additional audit procedures 实施追加的审计程序 @95p [
55.audit risk 审计风险 DOu^
56.detection risk 检查风险 EY]H*WJJ
57.inappropriate audit opinion 不适当的审计意见 OcUj_Zd
58.material misstatement 重大的错报 NrS+N;i
59.tolerable misstatement 可容忍错报 7=G6ao7
60.the acceptable level of detection risk 可接受的检查风险 &&CrF~
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,q%X`F
rc
62.simall business 小规模企业 ;40Z/#FI
63.accounting system 会计系统 ft7M9<#v
64.test of control 控制测试 yLf9cS6=
65.walk-through test 穿行测试 MR|A_e^x
66.communication 沟通 i'<hT
q4
67.flow chart 流程图 ],
Bafz)4
68.reperformance of internal control 重新执行 !84Lvg0&
69.audit evidence 审计证据 ,R=!ts[qi
70.substantive procedures 实质性程序 ^0"^
71.assertions 认定 %UdE2 D'bC
72.esistence 存在 X8v)yDtw
73.occurrence 发生 O-[YU%K3?
74.completeness 完整性 z~f;}`0
75.rights and obligations 权利和义务 G1it
3^*$
76.valuation and allocation 计价和分摊 hpQ #`rhn
77.cutoff 截止 .WSn Y71
78.accuracy 准确性 n3?P8m$
79.classification 分类 V=fu[#<@Ig
80.inspection 检查 E
uO:}[
81.supervision of counting 监盘 vE`;1UA}
82.observation 观察 tX%
C5k
83.confirmation 函证 }WJXQ@
84.computation 计算 xY)eU;*
85.analytical procedures 分析程序 @[joM*U
86.vouch 核对 o#"yFP1
87.trace 追查 >/Z*\6|Zx#
88.audit sampling 审计抽样 q=e;P;u
89.error 误差 K?M~x&Q
90.expected error 预期误差 :$VGqvO12W
91.population 总体 sRLjKi2D
92.sampling risk 抽样风险 /Q W^v;^
93.non- sampling risk 非抽样风险 !0^4D=dO
94.sampling unit 抽样单位 -hfDf{QN
95.statistical sampling 统计抽样 /Gnt.%y&
96.tolerable error 可容忍误差 N6kMl
97.the risk of under reliance 信赖不足风险 %@(+`CCA
98.the risk of over reliance 信赖过度风险 #k<l5x`
99.the risk of incorrect rejection 误拒风险 |Zn;O6c#L5
100. the risk of incorrect acceptance 误受风险 ;~
Xjk
101.working trial balance 试算平衡表 .+Q1h61$T
102.index and cross-referencing 索引和交叉索引 f-^*p
103.cash receipt 现金收入 iuqJPW^}
104.cash disbursement 现金支出 E_30)"]
105.bank statement 银行对账单 z1tD2jL _
106.bank reconciliation 银行存款余额调节表 ~BTm6*'h
107.balance sheet date 资产负债表日 R4)l4rnO
108.net realizable value 可变现净值 44n
41.Q]
109.storeroom 仓库 M`#g>~bI#R
110.sale invoice 销售发票 Z 9cb
111.price list 价目表 orWF>o=1
112.positive confirmation request 积极式询证函 9(
X~
113.negative confirmation request 消极式询证函 BGfwgI.m
114.purchase requisition 请购单 IecD41%
115.receiving report 验收报告 }x{1{Bw>Y
116.gross margin 毛利 Y
rf?|,
117.manufacturing overhead 制造费用 AvIheR
118.material requisition 领料单 `6Q+N=k~Z
119.inventory-taking 存货盘点 41B.ZE+*qd
120.bond certificate 债券 [GM!@6U
121.stock certificate 股票 >yenuqIKQv
122.audit report 审计报告
6t<[-
123.entity 被审计单位 'M?pg$ta_V
124.addressee of the audit report 审计报告的收件人 i< imE#
125.unqualified opinion 无保留意见 UC`sq-n
126.qualified opinion 保留意见 ZHwN3
127.disclaimer of opinion 无法表示意见 ~y Dl& S
128.adverse opinion 否定意见 y]i}j,e0L
%26HB
w=JF
A (1)ABC 作业基础成本计算 K\RMX?Ys
P
A (2)absorbed overhead 已吸收制造费用 7"eIZ
A (3)absorption costing 吸收成本计算 u ?F},VL;
A (4)account 账户,报表 cWQ &zc
A (5)accounting postulate 会计假设 (.z0.0W
A (6)accounting series release 会计公告文件 CyVi{"aF3
A (7)accounting valuation 会计计价 V LeYO5'L
A (8)account sale 承销清单 &H,UWtU+
A (9)accountability concept 经营责任概念 @d5t%V\
A (10)accountancy 会计职业 nJgN2Z
A (11)accountant 会计师 \/wk!mWV@
A (12)accounting 会计 DjZTr}%q
A (13)agency cost 代理成本 >)[W7h
A (14)accounting bases 会计基础 #~rQ\A!4
A (15)accounting manual 会计手册 ndBqXS
A (16)accounting period 会计期间 -e51/lhpd
A (17)accounting policies 会计方针 _M>S =3w
A (18)accounting rate of return 会计报酬率 E^w0X,0XlE
A (19)accounting reference date 会计参照日 ( t"|XSF
A (20)accounting reference period 会计参照期间 I_Gm2Dd
A (21)accrual concept 应计概念 bLggh]Fh
A (22)accrual expenses 应计费用 ~T._v;IT
A (23)acid test ration 速动比率(酸性测试比率) 8SiWAOQAL
A (24)acquisition 购置 +5GC?cW
A (25)acquisition accounting 收购会计 |e+r~).4B
A (26)activity based accounting 作业基础成本计算 D+BflI~9mP
A (27)adjusting events 调整事项 ]]u_Mdk
A (28)administrative expenses 行政管理费 ,F'y :
px
A (29)advice note 发货通知 *xeJ4h
A (30)amortization 摊销 6!U~dt#a
A (31)analytical review 分析性检查 "|WKK}
A (32)annual equivalent cost 年度等量成本法 Cb|R
A (33)annual report and accounts 年度报告和报表 ]3U|K .G
A (34)appraisal cost 检验成本 +,ld;NM{
A (35)appropriation account 盈余分配账户 d|
{<SRAI
A (36)articles of association 公司章程细则 JV;VR9-l
A (37)assets 资产 2{ hG",JL
A (38)assets cover 资产保障 {v3@g[:|
A (39)asset value per share 每股资产价值 g1UQ6Oa
A (40)associated company 联营公司 ;$r!eFY;
A (41)attainable standard 可达标准 Ko0T[TNkh
e7Sg-NWV
A (42)attributable profit 可归属利润 ~a>3,v-
A (43)audit 审计 dKPx3Y'
A (44)audit report 审计报告 3\B~`=*q/
A (45)auditing standards 审计准则 @a]`C
$6
A (46)authorized share capital 额定股本 >LU !Z
A (47)available hours 可用小时 rG B*a8
A (48)avoidable costs 可避免成本 Ys5Iqj=mp
B (49)back-to-back loan 易币贷款 %CrpUx
B (50)backflush accounting 倒退成本计算 &9n=!S'Md
B (51)bad debts 坏帐 H[/^&1P
B (52)bad debts ratio 坏帐比率 9\r5&#<(I
B (53)bank charges 银行手续费 0M}Ql5+h,
B (54)bank overdraft 银行透支 rN~V^k
B (55)bank reconciliation 银行存款调节表 <U/r U9O
B (56)bank statement 银行对账单 :y!{=[>M(
B (57)bankruptcy 破产 @^Kw\s
B (58)basis of apportionment 分摊基础 !NhVPb,
B (59)batch 批量 K!G/iz9SB
B (60)batch costing 分批成本计算 ,ce$y4%(
B (61)beta factor B(市场)风险因素 {*Qx^e`h$.
B (62)bill 账单 cl'qw##
B (63)bill of exchange 汇票 ub{Yg5{3S\
B (64)bill of landing 提单 W$R@Klz
B (65)bill of materials 用料预计单 AIwp2Fz
B (66)bill payable 应付票据 I"jub
kI=Z
B (67)bill receivable 应收票据 J\ ?
B (68)bin card 存货记录卡 n*qn8Dq
B (69)bonus 红利 G7HvA46
B (70)book-keeping 薄记 ZN`I4Ak
B (71)Boston classification 波士顿分类 qS[nf>"
B (72)breakeven chart 保本图 IkLcL8P^
B (73)breakeven point 保本点 @%As>X<3t
B (74)breaking-down time 复位时间 ^+dL7g?+
B (75)budget 预算 )
}\J
B (76)budget center 预算中心 z0tm3ovp
B (77)budget cost allowance 预算成本折让 Y#Pg*C8>8
B (78)budget manual 预算手册 5lm>~J!/^
B (79)budget period 预算期间 0~nub
B (80)budgetary control 预算控制 UZW
)%
B (81)budgeted capacity 预算生产能力 X
gA(
D
B (82)burden 制造费用 s !HOrhV
B (83)business center 经营中心 (DKQHL;
B (84)business entity 营业个体 #Ic-?2Gn4<
B (85)business unit 经营单位 %y\
B (86)buy-out management 管理性购买产权 flU?6\_UC
B (87)by-product 副产品 WNV}@
C (88)called-up share capital 催缴股本 5SHZRF(. 2
C (89)capacity 生产能力 6.QzT(
C (90)capacity ratios 生产能力比率 ohB@ij C!
C (91)capital 资本 h Qbz}x
C (92)capital assets pricing model资本资产计价模式 ?xCWg.#l4V
C (93)capital commitment 承诺资本 <a%RKjQvT
C (94)capital employed 已运用的资本 >VvA&p71b
C (95)capital expenditure 资本支出 \w@ "`
!%
C (96)capital expenditureauthorization 资本支出核准 @avG*Mr^
C (97)capital expenditure control 资本支出控制 kCU(Hi`Q
C (98)capital expenditure proposal资本支出申请 $+[
v17lF
C (99)capital funding planning 资本基金筹集计划 8}!WJ2[R
C (100)capital gain 资本收益 [`|
gj
C (101)capital investment appraisal资本投资评估 ;XGO@*V5T
C (102)capital maintenance 资本保全 ]hi5nA
C (103)capital resource planning 资本资源计划 0\yA6`}!
C (104)capital surplus 资本盈余 `9p;LZC1 K
C (105)capital turnover 资本周转率 *#CUZJN\
C (106)card 记录卡 .d%CD`8!
C (107)cash 现金 i~EFRI@
C (108)cash account 现金账户 2G BE=T
C (109)cash book 现金账薄 Vqxxm&^P
C (110)cash cow 金牛产品 ~myY-nEY
C (111)cash flow 现金流量 7F wot&