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注会《审计》英语常用词汇 RP7e)?5$s
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1.audit 审计 Q0!gTV
2.attestation 鉴证 4*lShkL
3.credibility 可信赖程度 U#+S9jWe
4.audit of financial statements 财务报表审计 `.Y["f
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5.agreed-upon procedures 执行商定程序 ,$mnD@)
6.high levels of assurance 高水平保证 2<yi8O\
7.compilation 编制 RqXcL,,9
8.reliability 可靠性 LCRreIIgZ
9.relevance 相关性 u1ggLH!U
10.professional skepticism 职业谨慎 [U]*OQH`e
11.objectivity 客观性 S,lJ&Rsu
12. professional competence 专业胜任能力 X7{ueP#L
13.Senior/CPA-in-charge 项目经理 wtetB')yD
14.audit engagement letter 业务约定书 %U)/>Z
15.recurring audit 连续审计 `z-4OJ8~
16.the client 委托人 cG,B;kMjo
17.change CPA 更换注册会计师 OTL=(k
18.the existing CPA 现任注册会计师 L"1UUOKy
19.the successor CPA 后任注册会计师 -wC;pA#o
20.the preceding CPA前任注册会计师 y;yXOE_
21.issue the audit report 出具审计报告 S$+vRX7
22.expert 专家 3)zanoYHi
23.the board of directors 董事会 O!lZ%j@%
24.knowledge of the entity‘ s business 了解被审计单位情况 r{$ip"f
25.assess material misstatement risks评估重大错报风险 fr;>`u[;
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 /0d_{Y+9
27.a general knowledge of —— 初步了解―――的情况 MJV)|
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28.a more knowledge of—— 进一步了解的情况 Y;p _ff
29.the prior year‘s working papers 以前年度工作底稿 n wToZxHZ~
30.minutes of meeting 会议纪要 KFdV_e5lU
31.business risks 经营风险 {tV)+T
32.appropriateness 适当性 XN5EZ#
33.accounting estimate 会计估计 4Ucg<Z&%
34.management representations 管理层声明 vJ7I
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35.going concern assumption 持续经营假设 ~+A?!f;-J
36.audit plan 审计计划 V2,54YE
37.significant audit areas 重点审计领域 1<fS&)^W
38.error 错误 w W1aG
39.fraud舞弊 +b.<bb6
40.modified or additional procedures 修改或追加审计程序 7!#x-KR~5
41.misappropriation of assets 侵占资产 4cRF3$amd
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 8t!(!<iF0
44.the suspected noncompliance 涉嫌存在违法行为 sk\U[#ohH
45.materialiy 重要性 Ha1E /b]K
46.exceed the materiality level 超过重要性水平 Z%y>q|:
47.approach the materiality level 接近重要性水平 mFjX
48.an acceptably low level 可接受水平 ;RflzY|D
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 Mhm3u
50.misstatements or omissions 错报或漏报 j5|_S
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51.aggregate 总计 :@r E&
52.subsequent events 期后事项 8s/gjEwA
53.adjust the financial statements 调整财务报表 ?FVX &{{V
54.perform additional audit procedures 实施追加的审计程序 Ah;2\0|t
55.audit risk 审计风险 9
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56.detection risk 检查风险 ^&zwO7cS
57.inappropriate audit opinion 不适当的审计意见 lTvI;zy
58.material misstatement 重大的错报 "yCCei,hA?
59.tolerable misstatement 可容忍错报 R5g-b2Lm
60.the acceptable level of detection risk 可接受的检查风险 =SB#rCH
61.assessed level of material misstatement risk 重大错报风险的评估水平 3xxQL,FV
62.simall business 小规模企业 x9Y1v1!5Pu
63.accounting system 会计系统 gD3s,<>o
64.test of control 控制测试 U[*VNJSp
65.walk-through test 穿行测试 >N@tInE
66.communication 沟通 :.'<ndM
67.flow chart 流程图 !jN}n)FSq
68.reperformance of internal control 重新执行 m vO!Y
69.audit evidence 审计证据 #:s*)(Qn
70.substantive procedures 实质性程序 T1m"1Q
71.assertions 认定 U":hJ*F)
72.esistence 存在 f_}/JF
73.occurrence 发生 ]|it&4l
74.completeness 完整性 :tp2@*]9Z
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 j2c -01}
77.cutoff 截止 K 4QJDC8
78.accuracy 准确性 KtchKpv
79.classification 分类 [9(tIb!x
80.inspection 检查 jl;_lcO
81.supervision of counting 监盘 "~(qp_AI
82.observation 观察 btHN
83.confirmation 函证 S<rdPS*P
84.computation 计算 GwQW
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85.analytical procedures 分析程序 &)JQ6J_|\
86.vouch 核对 $}_N379&
87.trace 追查 0?KXQD
88.audit sampling 审计抽样
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89.error 误差 Ig}G"GR
90.expected error 预期误差 AD#]PSB
91.population 总体 px %xoY
92.sampling risk 抽样风险 WSi`)@.XO
93.non- sampling risk 非抽样风险 lPx4=O
94.sampling unit 抽样单位 g6{.C7m
95.statistical sampling 统计抽样 MGze
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96.tolerable error 可容忍误差 ^u&
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97.the risk of under reliance 信赖不足风险 GmP)"@O](;
98.the risk of over reliance 信赖过度风险 \ZX5dFu0
99.the risk of incorrect rejection 误拒风险 0]4kR8R3[
100. the risk of incorrect acceptance 误受风险 qYR
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101.working trial balance 试算平衡表 }IO<Dq=[
102.index and cross-referencing 索引和交叉索引 k"D6Vyy`
103.cash receipt 现金收入 h6<abT@I
104.cash disbursement 现金支出 to,DN2rN
105.bank statement 银行对账单 |z\5Ik!fF]
106.bank reconciliation 银行存款余额调节表 W t4ROj
107.balance sheet date 资产负债表日 v,y nz'>)
108.net realizable value 可变现净值 x;)bp7
109.storeroom 仓库 ma9q?H#X
110.sale invoice 销售发票 QEKSbxL\W
111.price list 价目表 d0Xb?-
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112.positive confirmation request 积极式询证函 %a=K:" oU[
113.negative confirmation request 消极式询证函 nwswy]e8/
114.purchase requisition 请购单 }P(RGKQZ"
115.receiving report 验收报告 b&[9m\AX`
116.gross margin 毛利 ~\kJir
117.manufacturing overhead 制造费用 %E#OUo[y/
118.material requisition 领料单 CF"$&+ s9
119.inventory-taking 存货盘点 (;v)0&h
120.bond certificate 债券 c
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121.stock certificate 股票 W,"|([t4.\
122.audit report 审计报告
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123.entity 被审计单位 `q|&;wP.
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 /WlK*8C
126.qualified opinion 保留意见 jXA!9_L7
127.disclaimer of opinion 无法表示意见 Mx<z34(T
128.adverse opinion 否定意见 ie|I*;#
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A (1)ABC 作业基础成本计算 uw!
A (2)absorbed overhead 已吸收制造费用 h07Z.q ;
A (3)absorption costing 吸收成本计算 ^7MhnA
A (4)account 账户,报表 z@;]Hy
A (5)accounting postulate 会计假设 d]1%/$v^
A (6)accounting series release 会计公告文件 Q|QV
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A (7)accounting valuation 会计计价 ?~~sOf AP
A (8)account sale 承销清单 >2h|$6iWP
A (9)accountability concept 经营责任概念 88}+.-3t$
A (10)accountancy 会计职业 Ww5c9orXn
A (11)accountant 会计师 j1_ E^
A (12)accounting 会计 7pMl:\
A (13)agency cost 代理成本 y_O [r1MF
A (14)accounting bases 会计基础 ^kZf
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A (15)accounting manual 会计手册 U
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A (16)accounting period 会计期间 ?_mcg8A@@*
A (17)accounting policies 会计方针 Y<|!)JLB2
A (18)accounting rate of return 会计报酬率 -
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A (19)accounting reference date 会计参照日 :#D?b.=
A (20)accounting reference period 会计参照期间 pRI<L'
A (21)accrual concept 应计概念 3jF#f'*
A (22)accrual expenses 应计费用 r=GF*i[3
A (23)acid test ration 速动比率(酸性测试比率) UjibQl3:m
A (24)acquisition 购置 &:}e`u@5|
A (25)acquisition accounting 收购会计 #qkokV6`
A (26)activity based accounting 作业基础成本计算 z'@j9vT
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 1'ne[@i^/
A (29)advice note 发货通知
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A (30)amortization 摊销 GMmz`O
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A (31)analytical review 分析性检查 9~+A<X]Hd
A (32)annual equivalent cost 年度等量成本法 *hVbjI$
A (33)annual report and accounts 年度报告和报表 mF!/8qk
A (34)appraisal cost 检验成本 v|5:;,I
A (35)appropriation account 盈余分配账户 / hUuQDJ
A (36)articles of association 公司章程细则 &8'.Gwm}
A (37)assets 资产 iVq4&X_x
A (38)assets cover 资产保障 a*LT <N
A (39)asset value per share 每股资产价值 u] C/RDTH
A (40)associated company 联营公司 fR_
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A (41)attainable standard 可达标准 aE}1~`
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A (42)attributable profit 可归属利润 >55c{|"@L
A (43)audit 审计 89@\AjI
A (44)audit report 审计报告 tX;00g;U.
A (45)auditing standards 审计准则 kPwgayz
A (46)authorized share capital 额定股本 n8(B%KF
A (47)available hours 可用小时 Rz}?@zh_8
A (48)avoidable costs 可避免成本 V:F;Nq%+j
B (49)back-to-back loan 易币贷款 (;u tiupW
B (50)backflush accounting 倒退成本计算 Y"
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B (51)bad debts 坏帐 =H*}{'#
B (52)bad debts ratio 坏帐比率 Enee\!@v
B (53)bank charges 银行手续费 5,=Yi$x
B (54)bank overdraft 银行透支 [?3*/*V
B (55)bank reconciliation 银行存款调节表 >cwyb9;!kK
B (56)bank statement 银行对账单 }* iag\
B (57)bankruptcy 破产 QS2J271E}
B (58)basis of apportionment 分摊基础 =PHl|^
B (59)batch 批量 216+ tX5Z
B (60)batch costing 分批成本计算 [c4.E"
B (61)beta factor B(市场)风险因素 j]7|5mC78
B (62)bill 账单 pAS!;t=n,
B (63)bill of exchange 汇票 ZJ(/cD
B (64)bill of landing 提单 SQ#6~zxl
B (65)bill of materials 用料预计单 TJ(P TB;
B (66)bill payable 应付票据 -1Y9-nn[m
B (67)bill receivable 应收票据 v +-f
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B (68)bin card 存货记录卡 eeIh }t>[
B (69)bonus 红利 N[4v6GS
B (70)book-keeping 薄记 }qfr&Ffh@
B (71)Boston classification 波士顿分类 {#q']YDe`
B (72)breakeven chart 保本图 2}j2Bhc
B (73)breakeven point 保本点 Li ,B,
B (74)breaking-down time 复位时间 zx^]3}
B (75)budget 预算 kTQ:k
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B (76)budget center 预算中心 Tk s;,C
B (77)budget cost allowance 预算成本折让 :PtpIVAosg
B (78)budget manual 预算手册 %VYQz)yW
B (79)budget period 预算期间 5zJkPki
B (80)budgetary control 预算控制 BqZ^ I eC$
B (81)budgeted capacity 预算生产能力 3_=~7B)
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B (82)burden 制造费用 f uojf+i
B (83)business center 经营中心 <'A>7M~h?*
B (84)business entity 营业个体 GypZ!)1
B (85)business unit 经营单位 Mq) n=M
B (86)buy-out management 管理性购买产权 :1u>T3L.z
B (87)by-product 副产品 !f_GR Pj'
C (88)called-up share capital 催缴股本 dJ\6m!Mp
C (89)capacity 生产能力 P8NKpO\
C (90)capacity ratios 生产能力比率 /2^cty.BXw
C (91)capital 资本 KtJE
C (92)capital assets pricing model资本资产计价模式 Ab7hW(/
C (93)capital commitment 承诺资本 gd<8RVA
C (94)capital employed 已运用的资本 Cw?AP6f%
C (95)capital expenditure 资本支出 iHjo3_g)n
C (96)capital expenditureauthorization 资本支出核准 |)6(_7e9
C (97)capital expenditure control 资本支出控制 O%v(~&OSl
C (98)capital expenditure proposal资本支出申请 I Vy,A7f
C (99)capital funding planning 资本基金筹集计划 q3Umqvl)oe
C (100)capital gain 资本收益 bGRI^
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C (101)capital investment appraisal资本投资评估 LLmgk"
C (102)capital maintenance 资本保全 >7!aZO
C (103)capital resource planning 资本资源计划 UwtOlV:G{
C (104)capital surplus 资本盈余 @_YEK3l]l
C (105)capital turnover 资本周转率 FW7+!A&F
C (106)card 记录卡 cJA0$)JP&
C (107)cash 现金 qx
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C (108)cash account 现金账户 etf ft8
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 T(+F6d=1
C (111)cash flow 现金流量 #%VprcEK
C (112)cash discounted 现金贴现 aM 0kV.O
C (113)cash flow budget 现金流量预算 kN9S;o@)
C (114)cash flow statement 现金流量表 A(_AOoA'
C (115)cash ledger 现金分类账 }7hpx!s,
C (116)cash limit 现金限额 gT @YG;
C (117)CCA 现时成本会计 oT
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C (118)center 中心 80$P35Q"
C (119)changeover time 变更时间 1W~-C B>
C (120)chartered entity 特许经济个体 3iYz<M
C (121)cheque 支票 567ot|cc
C (122)cheque register 支票登记薄 wlqV1.K
C (123)coin analysis 零钱分类 L:YsAv
C (124)classification 分类 QOuy(GY
C (125)clock card 工时卡 4W9!_:j(j
C (126)code 代码 hx4!P( o1
C (127)commitment accounting 承诺确认会计 ;TSnIC)c
C (128)common cost 共同成本 B2d$!Any
C (129)company limited byguarantee 有限担保责任公司 w GZ(bKyO
C (130)company limited shares 股份有限公司 ~p;<H
C (131)competitive position 竞争能力状况 X1<)B]y
C (132)concept 概念 }=
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C (133)conglomerate 跨行业企业 QXJD'c
C (134)consistency concept 一致性概念 ?f']*pD8
C (135)consolidated accounts 合并报表 z+" :,#
C (136)consolidation accounting 合并会计 :EgdV
C (137)consortium 财团 ?y<n^`
C (138)contingency plan 应急计划 >&^w\"'
C (139)contingent liabilities 或有负债 '5ky<
C (140)continuous operation 连续生产 yE9JMi0
C (141)contra 抵消 ;YZw{|gsh
C (142)contract cost 合同成本 dMGu9k~u
C (143)contract costing 合同成本计算 fH`1dU
C (144)contribution 贡献毛益 i`&