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注会《审计》英语常用词汇 rty&\u@}
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1.audit 审计 9EKc{1
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2.attestation 鉴证 L\("
3.credibility 可信赖程度 MuQ'L=i J
4.audit of financial statements 财务报表审计 '7TT4~F
5.agreed-upon procedures 执行商定程序 }?XNA.Wz
6.high levels of assurance 高水平保证 h5.AM?*TNd
7.compilation 编制 7c.LyvM
8.reliability 可靠性 ;OfZEy>7
9.relevance 相关性 YR}By;Bq
10.professional skepticism 职业谨慎
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11.objectivity 客观性 Bwg\_:vq
12. professional competence 专业胜任能力 Jl(G4h V'\
13.Senior/CPA-in-charge 项目经理 m kHcGB!~
14.audit engagement letter 业务约定书 YN 31Lo
15.recurring audit 连续审计
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16.the client 委托人 61{IXx_
17.change CPA 更换注册会计师 5 ]v]^Y'?
18.the existing CPA 现任注册会计师 >@c~ M
19.the successor CPA 后任注册会计师 cWNWgdk,`V
20.the preceding CPA前任注册会计师 !E|k#c9
21.issue the audit report 出具审计报告 , 1`-u$
22.expert 专家 >*cg
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23.the board of directors 董事会 Z* L{;
24.knowledge of the entity‘ s business 了解被审计单位情况 W;@9x1jKX
25.assess material misstatement risks评估重大错报风险 j: /cJt
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 !_SIq`5]@
27.a general knowledge of —— 初步了解―――的情况 d65t"U
28.a more knowledge of—— 进一步了解的情况 yCOIv!/zy
29.the prior year‘s working papers 以前年度工作底稿 T&PLvyBL
30.minutes of meeting 会议纪要 mFXkrvOf,
31.business risks 经营风险 ' 5%`[&
32.appropriateness 适当性 W:z!fh-
33.accounting estimate 会计估计 aj)?P
34.management representations 管理层声明 N_Y*Z`Xb
35.going concern assumption 持续经营假设 y:3d`E4Xw
36.audit plan 审计计划 gaXKP1m^
37.significant audit areas 重点审计领域 [#-!&>
38.error 错误 Oe[qfsdW
39.fraud舞弊 ~ GW8|tw
40.modified or additional procedures 修改或追加审计程序 0x/3Xz
41.misappropriation of assets 侵占资产 T^~9'KDd
42.transactions without substance 虚假交易 KGoHn6jM
43.unusual pressures 异常压力 =ykOh_M
44.the suspected noncompliance 涉嫌存在违法行为 ZT'Sw%U:
45.materialiy 重要性 XU19+mW=P
46.exceed the materiality level 超过重要性水平 3JR1If
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ST[+k
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 +)gXU Vwd
50.misstatements or omissions 错报或漏报 mv+K!T6
51.aggregate 总计 t[-0/-4
52.subsequent events 期后事项 0{
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53.adjust the financial statements 调整财务报表 oz- k_9%
54.perform additional audit procedures 实施追加的审计程序 c&JYbq
55.audit risk 审计风险 wuQ>|\Zs
56.detection risk 检查风险 $=-Q]ld&]
57.inappropriate audit opinion 不适当的审计意见 tSvklI
58.material misstatement 重大的错报 )QvuoaJQ
59.tolerable misstatement 可容忍错报 ^3:DeZf!u
60.the acceptable level of detection risk 可接受的检查风险 4/Bn9F
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y4B<]C4
62.simall business 小规模企业 :<$IGzw}.
63.accounting system 会计系统 0piBK=tE/
64.test of control 控制测试 > \KVg(?D
65.walk-through test 穿行测试 t9Nu4yl
66.communication 沟通 fx783
67.flow chart 流程图 ]O;Hlty(g
68.reperformance of internal control 重新执行 i!=28|_
69.audit evidence 审计证据 BOQeP/>
70.substantive procedures 实质性程序 N3`W%ws`~
71.assertions 认定 9C{\=?e;
72.esistence 存在 <15PO
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73.occurrence 发生 C,!}WB@VME
74.completeness 完整性 Twj?SV
75.rights and obligations 权利和义务 U|%y`PZ
76.valuation and allocation 计价和分摊 {vJ)!'Eh
77.cutoff 截止 DB>Y#2j4h
78.accuracy 准确性 .u_k?.8|
79.classification 分类 K~# wvUb
80.inspection 检查 %ycCNS
81.supervision of counting 监盘 VnJ-nfA
82.observation 观察 &z\]A,=Tc
83.confirmation 函证 -*K!JC-
84.computation 计算 y ;4h'y>#
85.analytical procedures 分析程序 ;^,2
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86.vouch 核对 Pj!{j)-tS
87.trace 追查 _0rHxh7}q
88.audit sampling 审计抽样 ,ZYj8^gF
89.error 误差 Vd{h|=J
90.expected error 预期误差 |@-%x.y
91.population 总体 ?]=fC{Rh
92.sampling risk 抽样风险 YORFq9a{R
93.non- sampling risk 非抽样风险 Qn7l-:`?
94.sampling unit 抽样单位 LxGE<xj|V%
95.statistical sampling 统计抽样 Dk'EKT-
96.tolerable error 可容忍误差 1@ j>2>i
97.the risk of under reliance 信赖不足风险 PSdH9ea
98.the risk of over reliance 信赖过度风险 a9E!2o
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99.the risk of incorrect rejection 误拒风险 )6?.;
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100. the risk of incorrect acceptance 误受风险 [LonY49
101.working trial balance 试算平衡表 TgaDzF,j{A
102.index and cross-referencing 索引和交叉索引 O8+[)+6^
103.cash receipt 现金收入 bw7!MAXd
104.cash disbursement 现金支出 s'^zudx
105.bank statement 银行对账单 T$]2U>=<J
106.bank reconciliation 银行存款余额调节表 )Q\ZYCPOr
107.balance sheet date 资产负债表日 ."Yub];H
108.net realizable value 可变现净值 @Y>3 -,o,S
109.storeroom 仓库
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110.sale invoice 销售发票 1q!JpC^
111.price list 价目表 c4LBlLv4
112.positive confirmation request 积极式询证函 >5Zpx8W
113.negative confirmation request 消极式询证函 7[-jr;v
114.purchase requisition 请购单 V=|^r?
115.receiving report 验收报告 #^Dc:1,
116.gross margin 毛利 x~GV#c
117.manufacturing overhead 制造费用 tji,by#E/%
118.material requisition 领料单 @"s\eL,r
119.inventory-taking 存货盘点 l\^q7cXG
120.bond certificate 债券 W4CI=94
121.stock certificate 股票 1V`]sfRK
122.audit report 审计报告 2t { Cpw
123.entity 被审计单位 Et'C4od s
124.addressee of the audit report 审计报告的收件人 =tcPYYD
125.unqualified opinion 无保留意见 D,eJR(5I
126.qualified opinion 保留意见 K74oRKv
127.disclaimer of opinion 无法表示意见 vc2xAAQ
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 hkgPC-
A (2)absorbed overhead 已吸收制造费用 +^+wS`Y
A (3)absorption costing 吸收成本计算 Za!c=(5
A (4)account 账户,报表 FbM5Bqv
A (5)accounting postulate 会计假设 i,")U)b
A (6)accounting series release 会计公告文件 (?\ZN+V)
A (7)accounting valuation 会计计价 9L#B"lh
A (8)account sale 承销清单 >`NY[Mn
A (9)accountability concept 经营责任概念 )O- x1U
A (10)accountancy 会计职业 +$>ut
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A (11)accountant 会计师 7IJb$af:;
A (12)accounting 会计 QBsDO].J<
A (13)agency cost 代理成本 YY!(/<VI
A (14)accounting bases 会计基础 +lha^){
A (15)accounting manual 会计手册 &up/`8
A (16)accounting period 会计期间 *Kzs(O
A (17)accounting policies 会计方针 0h shHv-
A (18)accounting rate of return 会计报酬率 24N,Bo
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A (19)accounting reference date 会计参照日 SA>;]6)`(
A (20)accounting reference period 会计参照期间 ap%o\&T;
A (21)accrual concept 应计概念 )dL?B9d:
A (22)accrual expenses 应计费用 J+*rjdI
A (23)acid test ration 速动比率(酸性测试比率) @?]-5 ~3;
A (24)acquisition 购置 0v7;ZxD
A (25)acquisition accounting 收购会计 -N\{QX1Yd
A (26)activity based accounting 作业基础成本计算 |>
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A (27)adjusting events 调整事项 G0s:Dum
A (28)administrative expenses 行政管理费 /#G"'U/
A (29)advice note 发货通知 oZCi_g 5i
A (30)amortization 摊销 JNp`@`0V
A (31)analytical review 分析性检查 vWkKNB
A (32)annual equivalent cost 年度等量成本法 T4!]^_t^
A (33)annual report and accounts 年度报告和报表 x>8f#B\Mr
A (34)appraisal cost 检验成本 <$yer)_J!k
A (35)appropriation account 盈余分配账户 Zc4h jg
A (36)articles of association 公司章程细则 8]?1gDS|9O
A (37)assets 资产 Xi{(1o4%
A (38)assets cover 资产保障 k13/yiv
A (39)asset value per share 每股资产价值 <Ab:yD`K!
A (40)associated company 联营公司 6$6NVq
A (41)attainable standard 可达标准 aq5<Ks `r
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A (42)attributable profit 可归属利润 dY-a,ch"8p
A (43)audit 审计 zRJ
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A (44)audit report 审计报告 (x^|
A (45)auditing standards 审计准则 l wg.'<
A (46)authorized share capital 额定股本 C(0Iv[~y/
A (47)available hours 可用小时 !F<?h e<U
A (48)avoidable costs 可避免成本 qBNiuV;*
B (49)back-to-back loan 易币贷款 <aHt6s'
B (50)backflush accounting 倒退成本计算 &vF "I'V
B (51)bad debts 坏帐 BkZ%0rw%
B (52)bad debts ratio 坏帐比率 `p ?E{k.N
B (53)bank charges 银行手续费 kx=AX*I
B (54)bank overdraft 银行透支 tJu<#hX
B (55)bank reconciliation 银行存款调节表 P~qVr#eU
B (56)bank statement 银行对账单 |Gf{ }
B (57)bankruptcy 破产 8_,ZJ9l;
B (58)basis of apportionment 分摊基础 7.Mh$?;i9
B (59)batch 批量 ;&!dD6N
B (60)batch costing 分批成本计算 =5|5j!i=q
B (61)beta factor B(市场)风险因素 5?fk;Q9+\
B (62)bill 账单 @iP6N
B (63)bill of exchange 汇票 3
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B (64)bill of landing 提单 *"CvB{XF&Z
B (65)bill of materials 用料预计单 OX`n`+^D
B (66)bill payable 应付票据 Kmnr}Lp9
B (67)bill receivable 应收票据 ^`!Daqk
B (68)bin card 存货记录卡 PW`Tuj
B (69)bonus 红利 O+8`.
B (70)book-keeping 薄记 VxFy[rP
B (71)Boston classification 波士顿分类 $~YuS_sYg
B (72)breakeven chart 保本图 =@w:
B (73)breakeven point 保本点 LX fiSM{o
B (74)breaking-down time 复位时间 _-&.=3\1
B (75)budget 预算 heKI<[8l
B (76)budget center 预算中心 G'py)C5;
B (77)budget cost allowance 预算成本折让 Fq9[:
B (78)budget manual 预算手册 E&+^H
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B (79)budget period 预算期间 .;:xx~G_Q
B (80)budgetary control 预算控制 4r. W:}4:
B (81)budgeted capacity 预算生产能力 m%V[&"5%e
B (82)burden 制造费用 kUUq9me&o
B (83)business center 经营中心 ~ tLR
B (84)business entity 营业个体 YzZF^q^I
B (85)business unit 经营单位 oSl>%}
B (86)buy-out management 管理性购买产权 cMl%)j-
B (87)by-product 副产品 jyGVb no`
C (88)called-up share capital 催缴股本 1pb;A;F,A
C (89)capacity 生产能力 S2R[vB4).
C (90)capacity ratios 生产能力比率 ,2TqzU;
C (91)capital 资本 fI1;&{f
C (92)capital assets pricing model资本资产计价模式 rxK0<pWJhx
C (93)capital commitment 承诺资本 I5L7BTe
C (94)capital employed 已运用的资本 C'._}\nX
C (95)capital expenditure 资本支出 Z ~(XyaN
C (96)capital expenditureauthorization 资本支出核准 x3s^u~C)(w
C (97)capital expenditure control 资本支出控制 4iz&
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C (98)capital expenditure proposal资本支出申请 _")h
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C (99)capital funding planning 资本基金筹集计划 vVYduvw
C (100)capital gain 资本收益 z\tJ~
C (101)capital investment appraisal资本投资评估 OkZ! ZS
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C (102)capital maintenance 资本保全 5 DB>zou
C (103)capital resource planning 资本资源计划 9>R|k$`
C (104)capital surplus 资本盈余 AuTplO0_rE
C (105)capital turnover 资本周转率 MI(i%$R-A
C (106)card 记录卡 }BJ1#<
C (107)cash 现金 .dCP8|
C (108)cash account 现金账户 $ t $f1?
C (109)cash book 现金账薄 C):d9OI?
C (110)cash cow 金牛产品 \=7=>x_
C (111)cash flow 现金流量 <~M9nz(<