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注会《审计》英语常用词汇 A?OaP
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1.audit 审计 @k2nID^>
2.attestation 鉴证
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3.credibility 可信赖程度 4#@zn 2l
4.audit of financial statements 财务报表审计 V,Br|r$l(
5.agreed-upon procedures 执行商定程序 >sE{c>R%
6.high levels of assurance 高水平保证 1QH5<)Oa
7.compilation 编制 Q2/ZO2
8.reliability 可靠性 IE9A _u*
9.relevance 相关性 Ke+#ww
10.professional skepticism 职业谨慎 G8oOFBQD
11.objectivity 客观性 Cy##+u,C
12. professional competence 专业胜任能力 Y)4&PN~[
13.Senior/CPA-in-charge 项目经理 w873: =
14.audit engagement letter 业务约定书 =h2zIcj
15.recurring audit 连续审计 !pLQRnI}6
16.the client 委托人 ZMXIKN9BF#
17.change CPA 更换注册会计师 qS|t7*
18.the existing CPA 现任注册会计师 6muZE1sn
19.the successor CPA 后任注册会计师 _/5mgn<GK
20.the preceding CPA前任注册会计师 GoNX\^A
21.issue the audit report 出具审计报告 M
7;P)da
22.expert 专家 @{!c [{x,T
23.the board of directors 董事会 {` Lem
24.knowledge of the entity‘ s business 了解被审计单位情况 vr
D]o1F
25.assess material misstatement risks评估重大错报风险 *L.+w-g&&
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \?e{/hXnl
27.a general knowledge of —— 初步了解―――的情况 n089tt=TE
28.a more knowledge of—— 进一步了解的情况 H)5v X+9D
29.the prior year‘s working papers 以前年度工作底稿 O=PyXOf
30.minutes of meeting 会议纪要 hqVFb.6[
31.business risks 经营风险 iWZrZ5l
32.appropriateness 适当性 Jtxwt[
33.accounting estimate 会计估计 QvH=<$
34.management representations 管理层声明 v(/T<^{cuk
35.going concern assumption 持续经营假设 }?=$?3W
36.audit plan 审计计划 |%R}!O<.c
37.significant audit areas 重点审计领域 kN*,3)T;}
38.error 错误 'e;]\<
0z
39.fraud舞弊 C-abc+/
40.modified or additional procedures 修改或追加审计程序 fE;<)tU
41.misappropriation of assets 侵占资产 L}1|R*b
42.transactions without substance 虚假交易 ;|f|d?Q\
43.unusual pressures 异常压力 lXS.,#lp
44.the suspected noncompliance 涉嫌存在违法行为 V!F#
e k:
45.materialiy 重要性 #B3P3\
46.exceed the materiality level 超过重要性水平 6WQT,@?
47.approach the materiality level 接近重要性水平 !>{`o/dZ
48.an acceptably low level 可接受水平 I|*w?i*
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Re{vO&.
50.misstatements or omissions 错报或漏报 `r:n[N=Y&
51.aggregate 总计 *1fq :--
52.subsequent events 期后事项 W4Ey]y"
53.adjust the financial statements 调整财务报表 [kIiKLX
54.perform additional audit procedures 实施追加的审计程序 "RH pj3 si
55.audit risk 审计风险 Pvq74?an`
56.detection risk 检查风险 oZkjg3
57.inappropriate audit opinion 不适当的审计意见 A&OU;j]
58.material misstatement 重大的错报 w NlC2is
59.tolerable misstatement 可容忍错报 >i %{5d
60.the acceptable level of detection risk 可接受的检查风险 ua%$r[
61.assessed level of material misstatement risk 重大错报风险的评估水平 +pcpb)VL
62.simall business 小规模企业 RjY(MSc
63.accounting system 会计系统 \Q"j^4
64.test of control 控制测试
JgJ4RmH-
65.walk-through test 穿行测试 N|OI~boV%
66.communication 沟通 [;`B
67.flow chart 流程图 /G`'9cD
68.reperformance of internal control 重新执行 XjL)WgQ{i
69.audit evidence 审计证据 K]{Y >w
70.substantive procedures 实质性程序 Wp"+\{@)
71.assertions 认定 I'Dc9&2
72.esistence 存在 X\:;A {
73.occurrence 发生 ?8AchbK;N
74.completeness 完整性 owDp?Sy}E
75.rights and obligations 权利和义务 ~ [k0ay
76.valuation and allocation 计价和分摊 zrqQcnx9(m
77.cutoff 截止 fz[o;GTc
78.accuracy 准确性 K!c "g,S
79.classification 分类 SW!lSIk
80.inspection 检查 4NaL#3
81.supervision of counting 监盘 .tv'`
82.observation 观察 6ge,2[PU
83.confirmation 函证 uHj"nd13
84.computation 计算 `52+.*J+%
85.analytical procedures 分析程序 a:*8SovI
86.vouch 核对 >?/Pl"{b
87.trace 追查 ^=f
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88.audit sampling 审计抽样 3mI(5~4A]?
89.error 误差 hXBAs*4DV8
90.expected error 预期误差 jlvh'y`
91.population 总体
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92.sampling risk 抽样风险 ZG29q>
93.non- sampling risk 非抽样风险 3K2B7loD)~
94.sampling unit 抽样单位 EDQKb TaPt
95.statistical sampling 统计抽样 dux.Z9X?
96.tolerable error 可容忍误差 PE $sF]/
97.the risk of under reliance 信赖不足风险 I$.HG]
98.the risk of over reliance 信赖过度风险 LhN?j5XqM
99.the risk of incorrect rejection 误拒风险 ]_!5g3VQh
100. the risk of incorrect acceptance 误受风险 6V{Sf9V|
101.working trial balance 试算平衡表 1:!_AU?
102.index and cross-referencing 索引和交叉索引 T?vM\o%i3
103.cash receipt 现金收入 (}Q(Ux@X
104.cash disbursement 现金支出 <'n'>@
105.bank statement 银行对账单 1b^e4
106.bank reconciliation 银行存款余额调节表 d}@b 3
107.balance sheet date 资产负债表日 ?
A4zIJ\
108.net realizable value 可变现净值 muh[wo
109.storeroom 仓库 ,X+LJe$
110.sale invoice 销售发票 {)V!wSi
111.price list 价目表 /V-uo(n< .
112.positive confirmation request 积极式询证函 ;a"g<v
113.negative confirmation request 消极式询证函 PIk2mX/D_6
114.purchase requisition 请购单 j) G<PW
115.receiving report 验收报告 &B1j,$NRc
116.gross margin 毛利 6T"4<w[
117.manufacturing overhead 制造费用 \9
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118.material requisition 领料单 ;Gc,-BDFw
119.inventory-taking 存货盘点 Y~E
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120.bond certificate 债券 pco:]3BF6
121.stock certificate 股票 6,wi81F,}
122.audit report 审计报告 <}uhKp>*
123.entity 被审计单位 bsuGZ
124.addressee of the audit report 审计报告的收件人 m*bTELb
125.unqualified opinion 无保留意见 O*Gg57a
126.qualified opinion 保留意见 8jBrD1
127.disclaimer of opinion 无法表示意见 `O+}$wP
128.adverse opinion 否定意见 hn`yc7<}(u
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A (1)ABC 作业基础成本计算 `$PdI4~J
A (2)absorbed overhead 已吸收制造费用 {ef9ov Xk
A (3)absorption costing 吸收成本计算 _HMQx_e0YM
A (4)account 账户,报表 |Y-{)5/5}
A (5)accounting postulate 会计假设 RSfB9)3D
A (6)accounting series release 会计公告文件 qLjLfJJ2
A (7)accounting valuation 会计计价 a/wg%cWG_
A (8)account sale 承销清单 .1{:Q1"S
A (9)accountability concept 经营责任概念 '6g;UOx^=
A (10)accountancy 会计职业 !
3 ;;6
A (11)accountant 会计师 h(~@
nd{
A (12)accounting 会计 ;AH8/M B9
A (13)agency cost 代理成本 d/"%fpp^0G
A (14)accounting bases 会计基础 <z.Y#{p?k
A (15)accounting manual 会计手册 ^;8dl.;
A (16)accounting period 会计期间 Z= +Tw!wR>
A (17)accounting policies 会计方针 i'cGB5-j
A (18)accounting rate of return 会计报酬率 KPi_<LuK
A (19)accounting reference date 会计参照日 b6%[?k
A (20)accounting reference period 会计参照期间 |
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A (21)accrual concept 应计概念 &0b\E73
A (22)accrual expenses 应计费用 t6q7w
A (23)acid test ration 速动比率(酸性测试比率) HfOaJ'+e<
A (24)acquisition 购置 I]@QhCm0
A (25)acquisition accounting 收购会计 *P01 yW0
A (26)activity based accounting 作业基础成本计算 "g5<j
p
A (27)adjusting events 调整事项 uVth&4dh9
A (28)administrative expenses 行政管理费 >sm~te$5
A (29)advice note 发货通知 g+j\wvx0
A (30)amortization 摊销 u+;iR/
A (31)analytical review 分析性检查 <`
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A (32)annual equivalent cost 年度等量成本法 :
uxJGx
A (33)annual report and accounts 年度报告和报表 %zKTrsMZ
A (34)appraisal cost 检验成本 :Z[|B(U
A (35)appropriation account 盈余分配账户 u?4d<%5R!
A (36)articles of association 公司章程细则 ]\1H=g%Ou
A (37)assets 资产 SgWLs
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A (38)assets cover 资产保障 H2S/!Q;K
A (39)asset value per share 每股资产价值 .: Zw6
A (40)associated company 联营公司 5_\1f|,
A (41)attainable standard 可达标准 |jI|},I
)%JjV(:
A (42)attributable profit 可归属利润 L9]y~[R:
A (43)audit 审计 V8O-|7H$v
A (44)audit report 审计报告 a9
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A (45)auditing standards 审计准则 ms&6N']
A (46)authorized share capital 额定股本 .~a.mT
A (47)available hours 可用小时 ;S9
z@`a.
A (48)avoidable costs 可避免成本 v t_lM
B (49)back-to-back loan 易币贷款 \IhHbcF`d
B (50)backflush accounting 倒退成本计算 +<T361eyY
B (51)bad debts 坏帐 B)x^S
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B (52)bad debts ratio 坏帐比率 782 oXyD
B (53)bank charges 银行手续费 Z5V_?bm$
B (54)bank overdraft 银行透支 Bun^EJ)
B (55)bank reconciliation 银行存款调节表 Bdcs}Ga
B (56)bank statement 银行对账单 \;+TZ1i_
B (57)bankruptcy 破产 vX?C9Fr 2
B (58)basis of apportionment 分摊基础 k?}y@$[)
B (59)batch 批量 '5lwlF
B (60)batch costing 分批成本计算 0Of
6$`
B (61)beta factor B(市场)风险因素 Nh01NY;
B (62)bill 账单 m f\tMik<
B (63)bill of exchange 汇票 k5|GN Y6a
B (64)bill of landing 提单 qL?$u07<9'
B (65)bill of materials 用料预计单 A6I^`0/
B (66)bill payable 应付票据 z.!u<hy(
B (67)bill receivable 应收票据 8{
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B (68)bin card 存货记录卡
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B (69)bonus 红利 ^)o#/"JA
B (70)book-keeping 薄记 mT>RQ.
B (71)Boston classification 波士顿分类 ?@^gpVK{
B (72)breakeven chart 保本图 :(K JLa]
B (73)breakeven point 保本点 w!b;.l
B (74)breaking-down time 复位时间 ,:{+-v(
B (75)budget 预算 Us\Nmso
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B (76)budget center 预算中心 _ mgu
r
B (77)budget cost allowance 预算成本折让 /&E]qc*-p
B (78)budget manual 预算手册 DH"_.j
B (79)budget period 预算期间 yBCLS550
B (80)budgetary control 预算控制 $T_>WUiK
B (81)budgeted capacity 预算生产能力 "[sr0'g:
B (82)burden 制造费用 WQ9VcCY
B (83)business center 经营中心 On(.(7sNc
B (84)business entity 营业个体 U1D;O}z~
B (85)business unit 经营单位 $k+XH+1CW
B (86)buy-out management 管理性购买产权 VHLt,?G
B (87)by-product 副产品 09=w
C (88)called-up share capital 催缴股本 Q?bC'147O
C (89)capacity 生产能力
or"9I1o
C (90)capacity ratios 生产能力比率 gX`C76P!
C (91)capital 资本 s)+] pxV0-
C (92)capital assets pricing model资本资产计价模式 ~"Su2{"8B
C (93)capital commitment 承诺资本 7e[&hea
C (94)capital employed 已运用的资本 I0N~>SpZ5
C (95)capital expenditure 资本支出 %v0;1m
C (96)capital expenditureauthorization 资本支出核准 S
rhBU6K
C (97)capital expenditure control 资本支出控制 }%c0EY'
C (98)capital expenditure proposal资本支出申请 5'[yw:P-8
C (99)capital funding planning 资本基金筹集计划 I5]58Ohx
C (100)capital gain 资本收益 Y}h&dAr
C (101)capital investment appraisal资本投资评估 DG,m;vg+
C (102)capital maintenance 资本保全 BnG{)\s
C (103)capital resource planning 资本资源计划 O' Mma5
C (104)capital surplus 资本盈余 QS@eqN
C (105)capital turnover 资本周转率 0S\HO<~k
C (106)card 记录卡 PB#
EU9
C (107)cash 现金 \SBA
k
h
C (108)cash account 现金账户 qykI[4
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 zpy&\#Vc
C (111)cash flow 现金流量 eI@G B
C (112)cash discounted 现金贴现 WHr:
M/qD
C (113)cash flow budget 现金流量预算 1i#U&
C (114)cash flow statement 现金流量表 Gw#z:gX2
C (115)cash ledger 现金分类账 S-79uo
C (116)cash limit 现金限额 Pa{bkr
C (117)CCA 现时成本会计 FX+^S?x.
C (118)center 中心 `a8 &
7J(
C (119)changeover time 变更时间 {DX1/49
C (120)chartered entity 特许经济个体 G{.A5{
C (121)cheque 支票 A
QPzId*z
C (122)cheque register 支票登记薄 b(A;mt#N
C (123)coin analysis 零钱分类 GPAz#0p
C (124)classification 分类 p]6/1&t