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注会《审计》英语常用词汇 <HoCt8>U
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1.audit 审计 T/g\v?>
2.attestation 鉴证 y<kUGsD
3.credibility 可信赖程度 V. &F%(L
4.audit of financial statements 财务报表审计 yf9"Rc~+
5.agreed-upon procedures 执行商定程序 }lIc{R@H
6.high levels of assurance 高水平保证 R|8vdZ%@
7.compilation 编制 salC4z3
8.reliability 可靠性 P !i_?M
9.relevance 相关性 p/-du^:2
10.professional skepticism 职业谨慎 #zTy7
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11.objectivity 客观性 ;:
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12. professional competence 专业胜任能力 $U*eq[
13.Senior/CPA-in-charge 项目经理 It[51NMal
14.audit engagement letter 业务约定书 > O?WRCB
15.recurring audit 连续审计 RFL*
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16.the client 委托人 |-x-CSN
17.change CPA 更换注册会计师 i8V\ x> 9
18.the existing CPA 现任注册会计师 Z?{\34lPj
19.the successor CPA 后任注册会计师 q13fmK(n-5
20.the preceding CPA前任注册会计师 uC;_?Bve
21.issue the audit report 出具审计报告 D+3?p
22.expert 专家 MvpJ0Y (
23.the board of directors 董事会 o6MFMA+vi
24.knowledge of the entity‘ s business 了解被审计单位情况 `f; w
25.assess material misstatement risks评估重大错报风险 (U.Go/A#wE
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?Z 2,?G
27.a general knowledge of —— 初步了解―――的情况 /eQAGFG
28.a more knowledge of—— 进一步了解的情况 !^%3
29.the prior year‘s working papers 以前年度工作底稿 Ncz4LKzt
30.minutes of meeting 会议纪要 ri{*\LV*@
31.business risks 经营风险 ;stuTj@vH
32.appropriateness 适当性 3P6O]x<-?
33.accounting estimate 会计估计 h.X4x2(.
34.management representations 管理层声明 2&V>pE
35.going concern assumption 持续经营假设 8X7??f1;Y
36.audit plan 审计计划 P`lv_oV
37.significant audit areas 重点审计领域 D`JBK?~
38.error 错误 ]?
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39.fraud舞弊 G1z*e.+y
40.modified or additional procedures 修改或追加审计程序 X(ph$,[
41.misappropriation of assets 侵占资产 5)RZJrN]
42.transactions without substance 虚假交易 WiytHuUF
43.unusual pressures 异常压力 b]]8Vs)'
44.the suspected noncompliance 涉嫌存在违法行为 gTho:;q7a
45.materialiy 重要性 P+j=]Yg
46.exceed the materiality level 超过重要性水平 >}V?GK36
47.approach the materiality level 接近重要性水平 v8ap"9b
48.an acceptably low level 可接受水平 F"]P|
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 "Au4&Fu
50.misstatements or omissions 错报或漏报 [
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51.aggregate 总计 x]c8?H9,&
52.subsequent events 期后事项 N_c44[z1
53.adjust the financial statements 调整财务报表 P4[kW}R
54.perform additional audit procedures 实施追加的审计程序 AT"gRCU$4
55.audit risk 审计风险 KyyRHf5
56.detection risk 检查风险 V.*TOU{{xh
57.inappropriate audit opinion 不适当的审计意见 $.jGO!
58.material misstatement 重大的错报 P1mg;!tq
59.tolerable misstatement 可容忍错报 [
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60.the acceptable level of detection risk 可接受的检查风险 }Ja-0v)Wf
61.assessed level of material misstatement risk 重大错报风险的评估水平 Wzl/ @CPM
62.simall business 小规模企业 QXkA%'@'
63.accounting system 会计系统 ~*iF`T6
64.test of control 控制测试 BmX'%5ho
65.walk-through test 穿行测试 z+"$G
66.communication 沟通 y&$n[
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67.flow chart 流程图 8TP$ ?8l
68.reperformance of internal control 重新执行 Nj>6TD81u
69.audit evidence 审计证据 <VxA&bb7c
70.substantive procedures 实质性程序 /w?e(v<
71.assertions 认定 \(\a=
72.esistence 存在 cZh0\DyU
73.occurrence 发生 6iU&9Z<%
74.completeness 完整性 DU!T#H
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75.rights and obligations 权利和义务 *E/Bfp1LIe
76.valuation and allocation 计价和分摊 t$!zgUJ
77.cutoff 截止 zq};{~u(
78.accuracy 准确性 Q VTL}AT2:
79.classification 分类 K3!3[dR*
80.inspection 检查 8Rj5~+5
81.supervision of counting 监盘 z&%i"IY
82.observation 观察 J p=qPG|
83.confirmation 函证 U?0|2hR~
84.computation 计算 M|DMoi8x
85.analytical procedures 分析程序 Sb`[+i'`
86.vouch 核对 B(W~]i
87.trace 追查 o+1(N#?m9
88.audit sampling 审计抽样 (]#^q8)]\9
89.error 误差 & &}_[{fc
90.expected error 预期误差 uuY^Q;^I*
91.population 总体 j[r}!;O
92.sampling risk 抽样风险 9mi@PW}1
93.non- sampling risk 非抽样风险 GeR#B;{
94.sampling unit 抽样单位 At.&$ t
95.statistical sampling 统计抽样 v?`R8
96.tolerable error 可容忍误差 IBT>&(cnV
97.the risk of under reliance 信赖不足风险 6F(z6_<
98.the risk of over reliance 信赖过度风险 &nm
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99.the risk of incorrect rejection 误拒风险 MLdwf}[
100. the risk of incorrect acceptance 误受风险 eQ>Ur2H8n
101.working trial balance 试算平衡表 ,XT,t[w
102.index and cross-referencing 索引和交叉索引 JQM_96\
103.cash receipt 现金收入 CPJ<A,V
104.cash disbursement 现金支出 px;~20$e
105.bank statement 银行对账单 <,~OcJG(
106.bank reconciliation 银行存款余额调节表 E22o-nI?1
107.balance sheet date 资产负债表日 |Rfj
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108.net realizable value 可变现净值 WESD^FK
109.storeroom 仓库 }WsPu o
110.sale invoice 销售发票 /]U$OP*0
111.price list 价目表 %p}vX9U')
112.positive confirmation request 积极式询证函 zb0NqIN:
113.negative confirmation request 消极式询证函 hY4# 4A`I
114.purchase requisition 请购单 6Ryc&z5
115.receiving report 验收报告 Dge#e
116.gross margin 毛利 NN4Z:6W5
117.manufacturing overhead 制造费用 HkD.W6A3
118.material requisition 领料单 +p\E%<uQ
119.inventory-taking 存货盘点 &[d'g0pF
120.bond certificate 债券 M XG>|
121.stock certificate 股票 l+Wux$6U
122.audit report 审计报告 [E9iuym
123.entity 被审计单位 @)b'3~D
124.addressee of the audit report 审计报告的收件人 k[x-O?$O@
125.unqualified opinion 无保留意见 XC3)#D#HGh
126.qualified opinion 保留意见 L0![SE>
127.disclaimer of opinion 无法表示意见 !RKuEg4hQ
128.adverse opinion 否定意见 ?\\wLZ
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A (1)ABC 作业基础成本计算 Nn_fhc>
A (2)absorbed overhead 已吸收制造费用 {7e(0QK
A (3)absorption costing 吸收成本计算 Y][12{I{
A (4)account 账户,报表 s,_+5ukv
A (5)accounting postulate 会计假设 08ZvRy(Je<
A (6)accounting series release 会计公告文件 vsI;ooR>
A (7)accounting valuation 会计计价 *B&P[n
A (8)account sale 承销清单 "(mJupI
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 u(Mbp$R'?
A (11)accountant 会计师 0/QDfA?
A (12)accounting 会计 1EV bGe%b
A (13)agency cost 代理成本 +`F(wk["m
A (14)accounting bases 会计基础 "r6qFxY
A (15)accounting manual 会计手册 |Y"XxM9
A (16)accounting period 会计期间 U4d7-&U
A (17)accounting policies 会计方针 ^y>V-R/N
A (18)accounting rate of return 会计报酬率 1:eWZ]B5"
A (19)accounting reference date 会计参照日 'fn}I0Vc
A (20)accounting reference period 会计参照期间 W1)SgiXnuy
A (21)accrual concept 应计概念 Qy:yz
A (22)accrual expenses 应计费用 ~|KqG
A (23)acid test ration 速动比率(酸性测试比率) >)K3
A (24)acquisition 购置 F>.y>h
A (25)acquisition accounting 收购会计 $PMr)U
A (26)activity based accounting 作业基础成本计算 'wPX.h?
A (27)adjusting events 调整事项 s$(%]~P
A (28)administrative expenses 行政管理费 F.TIdkvp
A (29)advice note 发货通知 3Y P! B=
A (30)amortization 摊销 91z=ou
A (31)analytical review 分析性检查 ,.Ofv):=
A (32)annual equivalent cost 年度等量成本法 <~|
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A (33)annual report and accounts 年度报告和报表 S:!5|o|
A (34)appraisal cost 检验成本 7}xQ4M\u$
A (35)appropriation account 盈余分配账户 #Shy^58$
A (36)articles of association 公司章程细则 0-p^ oA
A (37)assets 资产 -,
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A (38)assets cover 资产保障 1
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A (39)asset value per share 每股资产价值 /,:cbpHsu
A (40)associated company 联营公司 \WE/#To
A (41)attainable standard 可达标准 Z(:\Vj"
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A (42)attributable profit 可归属利润 -F`gRAr-
A (43)audit 审计 p cD}SY
A (44)audit report 审计报告 !wAnsK
A (45)auditing standards 审计准则 Q8HNST($?
A (46)authorized share capital 额定股本 9ZOQNN<ex
A (47)available hours 可用小时 '0f!o&?g
A (48)avoidable costs 可避免成本 G$zY&
B (49)back-to-back loan 易币贷款 1N),k5I
B (50)backflush accounting 倒退成本计算 oxFd@WV5
B (51)bad debts 坏帐 ,pcyU\68v
B (52)bad debts ratio 坏帐比率 Fz8& Jn!
B (53)bank charges 银行手续费 e`+
B (54)bank overdraft 银行透支 GGHMpQ
B (55)bank reconciliation 银行存款调节表 C^C
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B (56)bank statement 银行对账单 ?o V.SG'
B (57)bankruptcy 破产 `LFT"qnp
B (58)basis of apportionment 分摊基础 {{A=^rr%C
B (59)batch 批量 |vi=h2*
B (60)batch costing 分批成本计算 +4t
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B (61)beta factor B(市场)风险因素 wB 8548C}-
B (62)bill 账单 +2E~=xX
B (63)bill of exchange 汇票 "j%Gr:a
B (64)bill of landing 提单 #d8]cm=
B (65)bill of materials 用料预计单 34k(:]56|
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 "QfF]/:
B (68)bin card 存货记录卡 bjUe+#BL
B (69)bonus 红利 (|W6p%(
B (70)book-keeping 薄记 `iuQ.I
B (71)Boston classification 波士顿分类 \(Dm\7Q.
B (72)breakeven chart 保本图 #)D$\0ag
B (73)breakeven point 保本点 $LR~c)}1I
B (74)breaking-down time 复位时间 "`K73M,c?9
B (75)budget 预算 B%Oi1bO
B (76)budget center 预算中心 Jv2V@6a(
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 1b=\l/2
B (79)budget period 预算期间 :@~3wD[y
B (80)budgetary control 预算控制 @6 jKjI
B (81)budgeted capacity 预算生产能力 '&/Y}]
B (82)burden 制造费用 =w7k@[Bq
B (83)business center 经营中心 .Xta;Py|J
B (84)business entity 营业个体
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B (85)business unit 经营单位 "=f,4Zbj
B (86)buy-out management 管理性购买产权 I~
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B (87)by-product 副产品 F8m@mh*8>
C (88)called-up share capital 催缴股本 @ceL9#:uc
C (89)capacity 生产能力 =Oh/4TbW[
C (90)capacity ratios 生产能力比率 TGP
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C (91)capital 资本 h
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C (92)capital assets pricing model资本资产计价模式 wu0JXB%&^
C (93)capital commitment 承诺资本 e]jzFm~
C (94)capital employed 已运用的资本 'vIVsv<p
C (95)capital expenditure 资本支出 i#lO{
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C (96)capital expenditureauthorization 资本支出核准 ~xZ)btf
C (97)capital expenditure control 资本支出控制 vP<8,XG
C (98)capital expenditure proposal资本支出申请 j|% C?N
C (99)capital funding planning 资本基金筹集计划 n@e|PWu
C (100)capital gain 资本收益 /Bnh%6#ab
C (101)capital investment appraisal资本投资评估 vw
q Y;7
C (102)capital maintenance 资本保全 Vzrp9&loY
C (103)capital resource planning 资本资源计划 Se5jxV
C (104)capital surplus 资本盈余 W$Z""
C (105)capital turnover 资本周转率 rFv=j:8
C (106)card 记录卡 FJ&?My,=J
C (107)cash 现金 ErMA$UkJ
C (108)cash account 现金账户 c;7ekj
C (109)cash book 现金账薄 wmS:*U2sc
C (110)cash cow 金牛产品 q(@hYp#O"3
C (111)cash flow 现金流量 dJg72?"ka
C (112)cash discounted 现金贴现 ZYW=#df R
C (113)cash flow budget 现金流量预算 eYjr/`>O
C (114)cash flow statement 现金流量表 _q\w9gN
C (115)cash ledger 现金分类账 b!|c:mE9|
C (116)cash limit 现金限额 8-R;
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C (117)CCA 现时成本会计 HQ8;d9cGir
C (118)center 中心 4[]4KKO3Q2
C (119)changeover time 变更时间 ?Da!QH
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C (120)chartered entity 特许经济个体 szb],)|18
C (121)cheque 支票 6c
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C (122)cheque register 支票登记薄 g*#.yC1/
C (123)coin analysis 零钱分类 Y_
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