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注会《审计》英语常用词汇 HNCu:$Wr@
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1.audit 审计 un4fnoc
2.attestation 鉴证 6Ia HaV+P
3.credibility 可信赖程度 ]YtN6Rq/
4.audit of financial statements 财务报表审计 7e\Jg/FU
5.agreed-upon procedures 执行商定程序 ^RO<r}Bu
6.high levels of assurance 高水平保证 6<T:B[a-
7.compilation 编制 @HPr;m!
8.reliability 可靠性 Cf9{lhE8
9.relevance 相关性 Arm'0)B>
10.professional skepticism 职业谨慎
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11.objectivity 客观性 ]A5Y/dd
12. professional competence 专业胜任能力 #/o~h|g
13.Senior/CPA-in-charge 项目经理 2x9.>nwhb
14.audit engagement letter 业务约定书 @&Z^WN,x
15.recurring audit 连续审计 K1^7v}P
16.the client 委托人 DxwR&S{
17.change CPA 更换注册会计师 x"g)pGsT
18.the existing CPA 现任注册会计师 wN58uV '
19.the successor CPA 后任注册会计师 _cE_\Ay
20.the preceding CPA前任注册会计师 &a=78Z
21.issue the audit report 出具审计报告 8lzoiA_9
22.expert 专家 "[!b5f3!I
23.the board of directors 董事会 (WJ)!
24.knowledge of the entity‘ s business 了解被审计单位情况 \pfa\,rW
25.assess material misstatement risks评估重大错报风险 q&J5(9]O|L
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 ?'H
d0)yZ
27.a general knowledge of —— 初步了解―――的情况 oKsArZG
28.a more knowledge of—— 进一步了解的情况 Jx~H4y=z
29.the prior year‘s working papers 以前年度工作底稿 8toOdh
30.minutes of meeting 会议纪要 Sc/l.]k+
31.business risks 经营风险 0FtwDM))
32.appropriateness 适当性 q)L4*O
33.accounting estimate 会计估计 -fk;Qq3O
34.management representations 管理层声明 |T@SlNi]
35.going concern assumption 持续经营假设 ]"b:IWPeI
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 `-.2Z
0
38.error 错误 D\b$$z]q
39.fraud舞弊 hNsi
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40.modified or additional procedures 修改或追加审计程序 [K$5Rm5
41.misappropriation of assets 侵占资产 X!K> .r_Dg
42.transactions without substance 虚假交易 Vj 9X6u}{
43.unusual pressures 异常压力 Te
L&6F$
44.the suspected noncompliance 涉嫌存在违法行为 ;b*qunJ3L
45.materialiy 重要性 +/Y2\s
46.exceed the materiality level 超过重要性水平 tp}/>gU!
47.approach the materiality level 接近重要性水平 :MY=Q]l
48.an acceptably low level 可接受水平 x<M::")5!V
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 _%=CW'
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50.misstatements or omissions 错报或漏报 OPDT:e86Y=
51.aggregate 总计 !5(DU~S*@S
52.subsequent events 期后事项 o+&Om~W
53.adjust the financial statements 调整财务报表 't}\U&
L.{
54.perform additional audit procedures 实施追加的审计程序 lUB?eQuN_
55.audit risk 审计风险 Jh 0Grq
56.detection risk 检查风险 Rlk3AWl2u
57.inappropriate audit opinion 不适当的审计意见 xws{"m,NX~
58.material misstatement 重大的错报 :\P@c(c{^C
59.tolerable misstatement 可容忍错报 RW+u5Y
60.the acceptable level of detection risk 可接受的检查风险 Lo1ySLo$G
61.assessed level of material misstatement risk 重大错报风险的评估水平 I2WP/
62.simall business 小规模企业 'z5jn
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63.accounting system 会计系统 6vsA8u(|V#
64.test of control 控制测试 'k[qx}
65.walk-through test 穿行测试 !(F?`([A
66.communication 沟通 NGSts\D'}
67.flow chart 流程图 QF/_?Tm4
68.reperformance of internal control 重新执行 (g@\QdH`|
69.audit evidence 审计证据 \hgd&H0UU
70.substantive procedures 实质性程序 wQUl!s7M;
71.assertions 认定 fV|uKs(W
72.esistence 存在 olv?$]
73.occurrence 发生 nK :YbLdK,
74.completeness 完整性 8#yu.\N.xt
75.rights and obligations 权利和义务 kEnGr6e
76.valuation and allocation 计价和分摊 @6yc^DAA
77.cutoff 截止 ZI!:
78.accuracy 准确性 UgGa]b[9A
79.classification 分类 &|{1Ws
80.inspection 检查 qisvGHo
81.supervision of counting 监盘 }x`Cnn
82.observation 观察 MGm*({%
83.confirmation 函证 KJ'ID
84.computation 计算 NUYKMo1ze
85.analytical procedures 分析程序 NplyvjQN;
86.vouch 核对 cb /Q<i
87.trace 追查 |qn2b=
88.audit sampling 审计抽样 ]6^<VC`5D
89.error 误差 _x<NGIz
90.expected error 预期误差 !92e$GJ} ;
91.population 总体 'c7nh{F
92.sampling risk 抽样风险 hJ{u!:4
93.non- sampling risk 非抽样风险 9)1Ye
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 " _2k3
96.tolerable error 可容忍误差 vd[7Pxe
97.the risk of under reliance 信赖不足风险 *uyP+f2O
98.the risk of over reliance 信赖过度风险 V'j+)!w5
99.the risk of incorrect rejection 误拒风险 Dhn7N8(LF!
100. the risk of incorrect acceptance 误受风险 d=xjLbsZ
101.working trial balance 试算平衡表 d#0:U
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102.index and cross-referencing 索引和交叉索引 7yfh4-1M
103.cash receipt 现金收入 ~gd
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104.cash disbursement 现金支出 (0NffM1
105.bank statement 银行对账单 -_ I)5*N
106.bank reconciliation 银行存款余额调节表 [
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107.balance sheet date 资产负债表日 g4h{dFb|_
108.net realizable value 可变现净值 6/8K2_UeoW
109.storeroom 仓库 G^W0!u,@
110.sale invoice 销售发票 `xBoNQai
111.price list 价目表 OKMdyyO<l
112.positive confirmation request 积极式询证函 hi[nUG(OI
113.negative confirmation request 消极式询证函 r&
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114.purchase requisition 请购单 .Z[4:TS
115.receiving report 验收报告 nXRa_M(z8
116.gross margin 毛利
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117.manufacturing overhead 制造费用 y{hg4|\
118.material requisition 领料单 k\ #;
119.inventory-taking 存货盘点 58s-RO6
120.bond certificate 债券 >8(i;)(3
121.stock certificate 股票 U9:)qvMXe
122.audit report 审计报告 F<I*?
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123.entity 被审计单位 e3;&
124.addressee of the audit report 审计报告的收件人 5)%ahmY
125.unqualified opinion 无保留意见 O% T?+1E
126.qualified opinion 保留意见 (kLaXayn
127.disclaimer of opinion 无法表示意见 eK:?~BI!
128.adverse opinion 否定意见 >)ekb7
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A (1)ABC 作业基础成本计算 ?@G s7'
A (2)absorbed overhead 已吸收制造费用 Z0L($
A (3)absorption costing 吸收成本计算 ^Lgvey%
A (4)account 账户,报表 $yASWz
A (5)accounting postulate 会计假设 =
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A (6)accounting series release 会计公告文件 s=n4'`y1
A (7)accounting valuation 会计计价 lr>NG,N
A (8)account sale 承销清单 &THtQ1D
A (9)accountability concept 经营责任概念 d-~V.
A (10)accountancy 会计职业 t<Acq07
A (11)accountant 会计师 @njNP^'Kx
A (12)accounting 会计 K<J,n!zc
A (13)agency cost 代理成本 2&4nf
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A (14)accounting bases 会计基础 0DicrnH8
A (15)accounting manual 会计手册 o`S``?`^)^
A (16)accounting period 会计期间 uy
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A (17)accounting policies 会计方针 M
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A (18)accounting rate of return 会计报酬率 kg^0 %-F
A (19)accounting reference date 会计参照日 zo ?RFn
A (20)accounting reference period 会计参照期间 0*XsAz1,9
A (21)accrual concept 应计概念 7
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A (22)accrual expenses 应计费用 F$as#.7FF
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 z}MxMx
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A (25)acquisition accounting 收购会计 O6G\0
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A (26)activity based accounting 作业基础成本计算 ~!Nj DDk
A (27)adjusting events 调整事项 \}jA1oy
A (28)administrative expenses 行政管理费 D0\>E}Y E
A (29)advice note 发货通知 ;TJpD0
A (30)amortization 摊销
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A (31)analytical review 分析性检查 :PT{>r[
A (32)annual equivalent cost 年度等量成本法 So&gDR;b
A (33)annual report and accounts 年度报告和报表 ]<^2B?}
A (34)appraisal cost 检验成本 B"_O!
A (35)appropriation account 盈余分配账户 /2?
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A (36)articles of association 公司章程细则 Jo {:]:
A (37)assets 资产 b{<?E };%
A (38)assets cover 资产保障 N#ggT9>X
A (39)asset value per share 每股资产价值 R$awo/'^
A (40)associated company 联营公司 p9)YRLOh.
A (41)attainable standard 可达标准 q=W.82.U
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A (42)attributable profit 可归属利润 qGA|.I9,
A (43)audit 审计 ;d}>8w&tfy
A (44)audit report 审计报告 zb{79Os[B
A (45)auditing standards 审计准则 }*(_JR4G
A (46)authorized share capital 额定股本 3Rb#!tx9
A (47)available hours 可用小时 3`&FXgo
A (48)avoidable costs 可避免成本 3WP\MM
B (49)back-to-back loan 易币贷款 b#?sx"z
B (50)backflush accounting 倒退成本计算 `D(V_WZ
B (51)bad debts 坏帐 m538p.(LIR
B (52)bad debts ratio 坏帐比率 iHhdoY[]
B (53)bank charges 银行手续费 ]owgsR
B (54)bank overdraft 银行透支 6B8!}6Ojc
B (55)bank reconciliation 银行存款调节表 nod&^%O"
B (56)bank statement 银行对账单 :f[ w
B (57)bankruptcy 破产 \(pwHNSafk
B (58)basis of apportionment 分摊基础 Ga5s9wC
B (59)batch 批量 @ ;!IPiU
B (60)batch costing 分批成本计算 r2SZC`Z}-M
B (61)beta factor B(市场)风险因素 DujVV(+I
B (62)bill 账单 1Of(O!
B (63)bill of exchange 汇票 =H)]HxEEM
B (64)bill of landing 提单 %/uLyCUZ
B (65)bill of materials 用料预计单 #HgNwM
B (66)bill payable 应付票据 [
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B (67)bill receivable 应收票据 +A?P 4}
B (68)bin card 存货记录卡 C_N|o|dX
B (69)bonus 红利 A8.noV
B (70)book-keeping 薄记 a[nSUlT&
B (71)Boston classification 波士顿分类 ?7Cm+J
B (72)breakeven chart 保本图 D`@a*YIq
B (73)breakeven point 保本点 PV#h_X<l%
B (74)breaking-down time 复位时间 hM]Z T5;<
B (75)budget 预算 b3%x&H<j
B (76)budget center 预算中心 /C8 }5)
B (77)budget cost allowance 预算成本折让 ^mq(j_E.
B (78)budget manual 预算手册 B}TY+@
B (79)budget period 预算期间 oW^x=pS9
B (80)budgetary control 预算控制 ~+1mH
B (81)budgeted capacity 预算生产能力 XnP?hw%
B (82)burden 制造费用 T!]rdN!
B (83)business center 经营中心 32K& IfV
B (84)business entity 营业个体 !M8_PC*a
B (85)business unit 经营单位 >fYcr#i0[
B (86)buy-out management 管理性购买产权 m+XHFU
B (87)by-product 副产品 ?w(hPUd!2
C (88)called-up share capital 催缴股本 \C$e+qb~{
C (89)capacity 生产能力 sAc1t`
C (90)capacity ratios 生产能力比率 fYPu%MN7
C (91)capital 资本 )tBz=hy#
C (92)capital assets pricing model资本资产计价模式
nT> v
C (93)capital commitment 承诺资本 l 8?C[,K%
C (94)capital employed 已运用的资本 4}DFCF%B
C (95)capital expenditure 资本支出 8;pY-j
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C (96)capital expenditureauthorization 资本支出核准 s/hgWW$
C (97)capital expenditure control 资本支出控制 R{c~jjd
C (98)capital expenditure proposal资本支出申请 'l(s)Oa{M:
C (99)capital funding planning 资本基金筹集计划 xwo*kFg
C (100)capital gain 资本收益 /x@aAJ|
C (101)capital investment appraisal资本投资评估 f#&z