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注会《审计》英语常用词汇 TTSyDl
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1.audit 审计 Munal=wL
2.attestation 鉴证 {0t-Q k
3.credibility 可信赖程度 j4fv-{=$
4.audit of financial statements 财务报表审计 ^zs]cFN#%
5.agreed-upon procedures 执行商定程序 6bXP{,}Gp
6.high levels of assurance 高水平保证 btV
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7.compilation 编制 $afE=
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8.reliability 可靠性 dhAkD-Lh
9.relevance 相关性 8M DX()Bm
10.professional skepticism 职业谨慎 h jCkj(b
11.objectivity 客观性 OlwORtWzZ
12. professional competence 专业胜任能力 P
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13.Senior/CPA-in-charge 项目经理 QwaAGUA
14.audit engagement letter 业务约定书 4*vV9*'!
15.recurring audit 连续审计 Y>l92=G
16.the client 委托人 p!wx10b
17.change CPA 更换注册会计师 VYj*LiR
18.the existing CPA 现任注册会计师 6L)]nE0^
19.the successor CPA 后任注册会计师 6_.K9;Gd
20.the preceding CPA前任注册会计师 fZH";_"1
21.issue the audit report 出具审计报告 {f9jK@%Gy
22.expert 专家 hj_%'kk-A
23.the board of directors 董事会 4-wCk=I
24.knowledge of the entity‘ s business 了解被审计单位情况 pg4J)<t#
25.assess material misstatement risks评估重大错报风险 <:tD m
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Zc<fopi h
27.a general knowledge of —— 初步了解―――的情况 -hpJL\ng
28.a more knowledge of—— 进一步了解的情况 ;Ww s;.~
29.the prior year‘s working papers 以前年度工作底稿 OK6c"*<z
30.minutes of meeting 会议纪要 zv%9?:
31.business risks 经营风险 Jn/"(mM
32.appropriateness 适当性 MBO3y&\S4
33.accounting estimate 会计估计 yl#(jb[?1
34.management representations 管理层声明 |1@/gqa
35.going concern assumption 持续经营假设 Cqy)+x_OQ,
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 @/w($w"
38.error 错误 fF"\$Ny
39.fraud舞弊 O6[, K1,
40.modified or additional procedures 修改或追加审计程序 x<S?"
41.misappropriation of assets 侵占资产 j
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42.transactions without substance 虚假交易 z'(]
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43.unusual pressures 异常压力 Y~j)B\^{
44.the suspected noncompliance 涉嫌存在违法行为 l.V{H<v}
45.materialiy 重要性 4]VoIUIuN
46.exceed the materiality level 超过重要性水平 &6yh4-(7
47.approach the materiality level 接近重要性水平 <ah!!
48.an acceptably low level 可接受水平 4}4
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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 ?0{8fGM4
50.misstatements or omissions 错报或漏报 cr&sI=i
51.aggregate 总计 ^o*$OM7x
52.subsequent events 期后事项 i"#36CVT~
53.adjust the financial statements 调整财务报表 ";&5@H|
54.perform additional audit procedures 实施追加的审计程序 '`/Qr~]
55.audit risk 审计风险 .??[qBOTE
56.detection risk 检查风险 x }8 U\
57.inappropriate audit opinion 不适当的审计意见 ,<pk&54.@'
58.material misstatement 重大的错报 3XCePA5z
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 ^UB<U#8,
61.assessed level of material misstatement risk 重大错报风险的评估水平 .%.bIT
62.simall business 小规模企业 SnK#YQCDt
63.accounting system 会计系统 [SFX;v!9
64.test of control 控制测试 DRo?7_
65.walk-through test 穿行测试 jJ}3WJ
66.communication 沟通 i#uc
67.flow chart 流程图 Xx=jN1=
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68.reperformance of internal control 重新执行 N3_r
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69.audit evidence 审计证据 *gq~~(jH
70.substantive procedures 实质性程序 0 e}N{,&Y
71.assertions 认定 x*Lm{c5+
72.esistence 存在 !`3q9RT3."
73.occurrence 发生 cTU%=/gbc<
74.completeness 完整性 Qx
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75.rights and obligations 权利和义务 6
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76.valuation and allocation 计价和分摊 $50/wb6s
77.cutoff 截止 oVG/[e|c'
78.accuracy 准确性 O?6ph4'
79.classification 分类 BrWo/1b
80.inspection 检查 0/1Ay{ns
81.supervision of counting 监盘 s/;iZiWK
82.observation 观察 xnBU)#<]S
83.confirmation 函证 +@U}gk;#c
84.computation 计算 -HE@wda
85.analytical procedures 分析程序 Z{9
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86.vouch 核对 f1hjU~nJ
87.trace 追查 hSg4A=y
88.audit sampling 审计抽样 tX<.
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89.error 误差 C
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90.expected error 预期误差 }m
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91.population 总体 =B+^-2G8
92.sampling risk 抽样风险 Dd3GdG@*~
93.non- sampling risk 非抽样风险 &!kD81?Mm
94.sampling unit 抽样单位 p\
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95.statistical sampling 统计抽样 Sk~( t
96.tolerable error 可容忍误差 "kS(b4^
97.the risk of under reliance 信赖不足风险 \:'|4D]'
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98.the risk of over reliance 信赖过度风险 )IFzal}o
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 c"|4'#S
101.working trial balance 试算平衡表 qs["&\@
102.index and cross-referencing 索引和交叉索引 F2B9Q_>P
103.cash receipt 现金收入 l8$7N=Y
104.cash disbursement 现金支出 gcaXN6 C
105.bank statement 银行对账单 >ZE
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106.bank reconciliation 银行存款余额调节表 "JH
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107.balance sheet date 资产负债表日 y; .U-}e1
108.net realizable value 可变现净值 )kBN]>&R
109.storeroom 仓库 vE}>PEfA
110.sale invoice 销售发票 $aY*1UVq
111.price list 价目表 w9Eb\
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112.positive confirmation request 积极式询证函 ?3I93Bt7
113.negative confirmation request 消极式询证函 y<Z-f.
114.purchase requisition 请购单 yV'<l
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115.receiving report 验收报告 $@ous4&
116.gross margin 毛利 QSaJb?I
117.manufacturing overhead 制造费用 NoR=:Q 9e
118.material requisition 领料单 |uT&M`7\{
119.inventory-taking 存货盘点 Po~u-5
120.bond certificate 债券 {J?#KHF'|
121.stock certificate 股票 R*DQm
122.audit report 审计报告 B. J_(V+
123.entity 被审计单位 ~O;'],#Co
124.addressee of the audit report 审计报告的收件人 jkN-(v(T
125.unqualified opinion 无保留意见 Ykt{
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126.qualified opinion 保留意见 T%opkyP>=
127.disclaimer of opinion 无法表示意见 )\!-n]+A
128.adverse opinion 否定意见 h
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A (1)ABC 作业基础成本计算 K|OowM4tv
A (2)absorbed overhead 已吸收制造费用 qv+8wJ((
A (3)absorption costing 吸收成本计算 hj8S".A_
A (4)account 账户,报表 4X()D {uR
A (5)accounting postulate 会计假设 , :10
A (6)accounting series release 会计公告文件 F+lsza
A (7)accounting valuation 会计计价 'QMvj` -
A (8)account sale 承销清单 [pc6!qhDG&
A (9)accountability concept 经营责任概念 8|*=p4_fn
A (10)accountancy 会计职业 NIzxSGk|
A (11)accountant 会计师 6G6B!x
A (12)accounting 会计 ZjOUk;H?
A (13)agency cost 代理成本 ftw@ nQNU
A (14)accounting bases 会计基础 XW^Sw;[efZ
A (15)accounting manual 会计手册 *<5zMSZO
A (16)accounting period 会计期间 SU {U+
A (17)accounting policies 会计方针 +FYQ7UE
A (18)accounting rate of return 会计报酬率 5@:c6(5$
A (19)accounting reference date 会计参照日 bsn.HT"5
A (20)accounting reference period 会计参照期间 " %,K
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A (21)accrual concept 应计概念 [h3y8O
A (22)accrual expenses 应计费用 %. zcE@7*
A (23)acid test ration 速动比率(酸性测试比率) ]Zj6W9]m
A (24)acquisition 购置 w<4,;FFlZ/
A (25)acquisition accounting 收购会计 ]xYm@%>6
A (26)activity based accounting 作业基础成本计算 _F"o0K!u
A (27)adjusting events 调整事项 v4YY6?4
A (28)administrative expenses 行政管理费 bM9:h
A (29)advice note 发货通知 2&k5X-Y
A (30)amortization 摊销 c^$+=-G{fd
A (31)analytical review 分析性检查 Y(`# J[
A (32)annual equivalent cost 年度等量成本法 Z6`oGFq
A (33)annual report and accounts 年度报告和报表 =>_k ;x
A (34)appraisal cost 检验成本 gLH#UwfJ
A (35)appropriation account 盈余分配账户 cSkJlhwNn
A (36)articles of association 公司章程细则 jDaWmy<ha
A (37)assets 资产 ;`TSu5/
A (38)assets cover 资产保障 mHnHB.OL
A (39)asset value per share 每股资产价值 ?
7H'#l
A (40)associated company 联营公司 :Hn*|+'
A (41)attainable standard 可达标准 U'Xw'?Uj
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A (42)attributable profit 可归属利润 X53TFRxnT
A (43)audit 审计 l5 FM>q
A (44)audit report 审计报告 Yy_o*Ozq
A (45)auditing standards 审计准则 s[ CnJZ\q
A (46)authorized share capital 额定股本 w'Cn3b)`
A (47)available hours 可用小时 WC?}a^
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A (48)avoidable costs 可避免成本 )R QX1("O
B (49)back-to-back loan 易币贷款 `D#3
B (50)backflush accounting 倒退成本计算 K)h\X~s
B (51)bad debts 坏帐 $oJ)W@>
B (52)bad debts ratio 坏帐比率 uMB|x,X I
B (53)bank charges 银行手续费 8ol R#>
B (54)bank overdraft 银行透支 6]#\|lds1
B (55)bank reconciliation 银行存款调节表 c1,dT2:=
B (56)bank statement 银行对账单 E2PMcT{)_
B (57)bankruptcy 破产 /f:)I.FUm
B (58)basis of apportionment 分摊基础 JE`mB}8s/
B (59)batch 批量 LGOeBEAMV^
B (60)batch costing 分批成本计算 %
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B (61)beta factor B(市场)风险因素 ice7J2r_
B (62)bill 账单 Xgy)Z:R
B (63)bill of exchange 汇票 Mohy;#8Wk
B (64)bill of landing 提单 m-~eCFc
B (65)bill of materials 用料预计单 ()E:gqQ
B (66)bill payable 应付票据 7jb{E+DrG
B (67)bill receivable 应收票据 h%hE$2
B (68)bin card 存货记录卡 Tz=YSQy$9
B (69)bonus 红利 /R_*u4}iD
B (70)book-keeping 薄记 $rZ:$d.C
B (71)Boston classification 波士顿分类 4HG@moYn@
B (72)breakeven chart 保本图 (N etn&
B (73)breakeven point 保本点 ]Tje6iF
B (74)breaking-down time 复位时间 Se
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B (75)budget 预算 rQncW~
B (76)budget center 预算中心 ~)S Q{eK?&
B (77)budget cost allowance 预算成本折让 A0NNB%4|/
B (78)budget manual 预算手册 9"@P.8_
B (79)budget period 预算期间 yqg&dq
B (80)budgetary control 预算控制 /f_c?|
B (81)budgeted capacity 预算生产能力 T4W"!4[
B (82)burden 制造费用 5X7kZ!r
B (83)business center 经营中心 X9:(}=E
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B (84)business entity 营业个体 MuQBn7F{c
B (85)business unit 经营单位 iw Hy!Vi-5
B (86)buy-out management 管理性购买产权 A%VBBvk
B (87)by-product 副产品 !lSxBr[dQ
C (88)called-up share capital 催缴股本 ;|2h&8yX(/
C (89)capacity 生产能力 mErXdb|L
C (90)capacity ratios 生产能力比率 >.D0McQg
C (91)capital 资本 (1bz.N8z
C (92)capital assets pricing model资本资产计价模式 ZKGS?z
C (93)capital commitment 承诺资本 @17hB h
C (94)capital employed 已运用的资本 AUloP?24
C (95)capital expenditure 资本支出 ."m6zq
C (96)capital expenditureauthorization 资本支出核准 !;S
pQ28
C (97)capital expenditure control 资本支出控制 e JMD8#
C (98)capital expenditure proposal资本支出申请 dVDQ^O&
C (99)capital funding planning 资本基金筹集计划 kT(}>=]g
C (100)capital gain 资本收益 K>k MKd1
C (101)capital investment appraisal资本投资评估 &`a$n2ycy
C (102)capital maintenance 资本保全 #]s>
C (103)capital resource planning 资本资源计划 Z\=].[,w4
C (104)capital surplus 资本盈余 jafq(t
C (105)capital turnover 资本周转率 5zlgmCGow
C (106)card 记录卡 Sx,O)
C (107)cash 现金 Lw=.LN
C (108)cash account 现金账户 q Yg
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C (109)cash book 现金账薄 W{OlJRX8
C (110)cash cow 金牛产品 }2Lh'0 xY
C (111)cash flow 现金流量 _tR%7%3*
C (112)cash discounted 现金贴现 &jg