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注会《审计》英语常用词汇 @{{6Nd5
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1.audit 审计 B$ jX%e{:S
2.attestation 鉴证 GBY{O2!3u
3.credibility 可信赖程度 K_F"j!0
4.audit of financial statements 财务报表审计 NA=m<n#
5.agreed-upon procedures 执行商定程序 `Wd4d2aLG
6.high levels of assurance 高水平保证
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7.compilation 编制 gH
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8.reliability 可靠性 RQ;w$I\
9.relevance 相关性 aC94g7)`
10.professional skepticism 职业谨慎 dkg|
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11.objectivity 客观性 L)c]i'WZ
12. professional competence 专业胜任能力 c 5 `74g
13.Senior/CPA-in-charge 项目经理 |3 mcL'
14.audit engagement letter 业务约定书 Je4hQJ<h
15.recurring audit 连续审计 ,\T7{=ZG\!
16.the client 委托人 _+,>NJ
17.change CPA 更换注册会计师 3
$a;
18.the existing CPA 现任注册会计师 .uSVZqJ7
19.the successor CPA 后任注册会计师 _Kbj?j
20.the preceding CPA前任注册会计师 g@Pq<
21.issue the audit report 出具审计报告 57KrDxE}
22.expert 专家 ^l<!:SS
23.the board of directors 董事会 :7~DiH:Q
24.knowledge of the entity‘ s business 了解被审计单位情况 mt~E&Z(A
25.assess material misstatement risks评估重大错报风险 <99/7>#
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f>|Wd;7l:
27.a general knowledge of —— 初步了解―――的情况 p'A43
28.a more knowledge of—— 进一步了解的情况 D$+g5u)
29.the prior year‘s working papers 以前年度工作底稿 *7w!~mn[m
30.minutes of meeting 会议纪要 =IKgi-l*
31.business risks 经营风险 />wE[`
32.appropriateness 适当性 i*r ag0Mw
33.accounting estimate 会计估计 >qBJK)LHOv
34.management representations 管理层声明 Xl:.`{5L
35.going concern assumption 持续经营假设 GI@;76Qf
36.audit plan 审计计划 EQ.K+d*K][
37.significant audit areas 重点审计领域 D#A6s32a
38.error 错误 H@b4(6
39.fraud舞弊 OF2W UcQ
40.modified or additional procedures 修改或追加审计程序 \OXQ%J2v
41.misappropriation of assets 侵占资产 I4KE@H"%7
42.transactions without substance 虚假交易 -@ra~li,yQ
43.unusual pressures 异常压力 axOEL:-|Bu
44.the suspected noncompliance 涉嫌存在违法行为 Ckc5;:b&m
45.materialiy 重要性 uPxJwWXO
46.exceed the materiality level 超过重要性水平 N>CNgUyP
47.approach the materiality level 接近重要性水平 Lrmhr3
w5
48.an acceptably low level 可接受水平 +cM~
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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 b
+Z/nfS
50.misstatements or omissions 错报或漏报 P EMBh?)g
51.aggregate 总计 WrS>^\:
52.subsequent events 期后事项 )7p(htCz5
53.adjust the financial statements 调整财务报表 ksTK'7*
54.perform additional audit procedures 实施追加的审计程序 ym+Ezb#o
55.audit risk 审计风险 upZtVdd
56.detection risk 检查风险 DIfQ~O+u
57.inappropriate audit opinion 不适当的审计意见 WZTAXOw
58.material misstatement 重大的错报 'rTJ*1i
59.tolerable misstatement 可容忍错报 `F]
60.the acceptable level of detection risk 可接受的检查风险 0wCQPvO
61.assessed level of material misstatement risk 重大错报风险的评估水平 [jksOC)@4
62.simall business 小规模企业 7dv!
63.accounting system 会计系统 v^)B[e!
64.test of control 控制测试 @vB-.XU
65.walk-through test 穿行测试 _90<*{bt.
66.communication 沟通 %'X~9Pvi
67.flow chart 流程图 /4N ?v. jf
68.reperformance of internal control 重新执行 1xu~@v60
69.audit evidence 审计证据 #SG.`J<%
70.substantive procedures 实质性程序 v*&jA8D
71.assertions 认定 97qf3^gGd
72.esistence 存在 '1(6@5tyWk
73.occurrence 发生 *nc3A[B#C
74.completeness 完整性 |KY-kRN7
75.rights and obligations 权利和义务 &H
P g>
76.valuation and allocation 计价和分摊 ANJL8t-m
77.cutoff 截止 5S,Kq35$(
78.accuracy 准确性 _]- 4UA-
79.classification 分类 z;y{QO
80.inspection 检查 *l;S"}b*,_
81.supervision of counting 监盘 #6v357-5
82.observation 观察 (> _Lb
83.confirmation 函证 uE<8L(*B
84.computation 计算 |>[qC O
85.analytical procedures 分析程序 <
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86.vouch 核对 w/"vf3}(9
87.trace 追查 1)jeawVmj
88.audit sampling 审计抽样 H=\Tse_.
89.error 误差 Gz BPI'C
90.expected error 预期误差 Xs# _AX
91.population 总体 SM%/pu;
92.sampling risk 抽样风险 :U *8S\$
93.non- sampling risk 非抽样风险 rS
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94.sampling unit 抽样单位 G.^)5!By
95.statistical sampling 统计抽样 l($8HAJ
96.tolerable error 可容忍误差 '7/F]S0K
97.the risk of under reliance 信赖不足风险 fVf:voh
98.the risk of over reliance 信赖过度风险 ck%YEMs
99.the risk of incorrect rejection 误拒风险 lC`w}0p
100. the risk of incorrect acceptance 误受风险 xm1'
101.working trial balance 试算平衡表 ?{jey_]M
102.index and cross-referencing 索引和交叉索引 Aj=GekX{
103.cash receipt 现金收入 8aIqc
104.cash disbursement 现金支出 /}J_2
105.bank statement 银行对账单 TET=>6
106.bank reconciliation 银行存款余额调节表 =[&+R9s
107.balance sheet date 资产负债表日 s^SU6P/]
108.net realizable value 可变现净值 [f!
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109.storeroom 仓库 k52IvB@2
110.sale invoice 销售发票 ,msP(*qoI
111.price list 价目表 +RJKJ:W
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 [3s-S
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114.purchase requisition 请购单 M:/(~X{?
115.receiving report 验收报告 C:}1r
116.gross margin 毛利 ]1XtV<
117.manufacturing overhead 制造费用 L\UGC%]9
118.material requisition 领料单 Dr
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119.inventory-taking 存货盘点 KvEv0L<ky
120.bond certificate 债券 71Za!3+
121.stock certificate 股票 [Eccj`\e g
122.audit report 审计报告 E:dN)
123.entity 被审计单位 Q{?\qCrrYl
124.addressee of the audit report 审计报告的收件人 n|6G\99l+M
125.unqualified opinion 无保留意见 jex\5
126.qualified opinion 保留意见 s]OZ+^Z
127.disclaimer of opinion 无法表示意见 A%?c1`ZxF
128.adverse opinion 否定意见 U;4i&=.!
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A (1)ABC 作业基础成本计算 -gk2$P-
A (2)absorbed overhead 已吸收制造费用 4H%#Sn#L^!
A (3)absorption costing 吸收成本计算 m_CWVw
A (4)account 账户,报表 [ 5!}+8]W
A (5)accounting postulate 会计假设 ygj%VG
A (6)accounting series release 会计公告文件 {6GX
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A (7)accounting valuation 会计计价 (]T[n={Y
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 HcJ!(
A (10)accountancy 会计职业 d'ZB{'[8p
A (11)accountant 会计师 1.k=ji$D0
A (12)accounting 会计 - _8-
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A (13)agency cost 代理成本 j
5" L
A (14)accounting bases 会计基础 M!5=3
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A (15)accounting manual 会计手册 sR>
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A (16)accounting period 会计期间 =X^
a
A (17)accounting policies 会计方针 (lS[a
A (18)accounting rate of return 会计报酬率 [j5+PV
A (19)accounting reference date 会计参照日 Y'~O_coG
A (20)accounting reference period 会计参照期间 4'*-[TKC
A (21)accrual concept 应计概念 >6jal?4u-
A (22)accrual expenses 应计费用 Anu:
A (23)acid test ration 速动比率(酸性测试比率) fdX|t"oz
A (24)acquisition 购置 0m]QQGvJ{
A (25)acquisition accounting 收购会计 gC(S(osF
A (26)activity based accounting 作业基础成本计算 d/j?.\
A (27)adjusting events 调整事项 NfPWcK[
A (28)administrative expenses 行政管理费 u&uFXOc'
A (29)advice note 发货通知 ;$zvm`|:
A (30)amortization 摊销 ;`LG WT-<F
A (31)analytical review 分析性检查 t
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A (32)annual equivalent cost 年度等量成本法 VBPtM{g
A (33)annual report and accounts 年度报告和报表 ,cS#
A (34)appraisal cost 检验成本 JxwKTFU'3O
A (35)appropriation account 盈余分配账户 ^.iRU'{
A (36)articles of association 公司章程细则 %a
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A (37)assets 资产 <=GZm}/]N
A (38)assets cover 资产保障 8..|-<w
A (39)asset value per share 每股资产价值 <uB)u>3
A (40)associated company 联营公司 &U?4e'N)T
A (41)attainable standard 可达标准 B !,&{[D
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A (42)attributable profit 可归属利润 w^
z ftm
A (43)audit 审计 /7\q#qIm:
A (44)audit report 审计报告 035jU '
A (45)auditing standards 审计准则 2^
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A (46)authorized share capital 额定股本 5NUaXQ
A (47)available hours 可用小时 y3b"'-%
A (48)avoidable costs 可避免成本 *(1<J2j
B (49)back-to-back loan 易币贷款 J/K~8sc
B (50)backflush accounting 倒退成本计算 og35Vs0
B (51)bad debts 坏帐 [pEb`s
B (52)bad debts ratio 坏帐比率 iYvzZ7
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B (53)bank charges 银行手续费 ,M?
8s2?
B (54)bank overdraft 银行透支 9uWg4U
B (55)bank reconciliation 银行存款调节表 Qx,#Hj
B (56)bank statement 银行对账单 (>A#|N1U
B (57)bankruptcy 破产 aY?VP?BL
B (58)basis of apportionment 分摊基础 u28$V]
B (59)batch 批量 PkyX,mr#1
B (60)batch costing 分批成本计算 ~Y
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B (61)beta factor B(市场)风险因素 9#P
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B (62)bill 账单 >'q]ypA1
B (63)bill of exchange 汇票 '+{yg+#/wV
B (64)bill of landing 提单 $Ugc:L<h+
B (65)bill of materials 用料预计单 I*Dj@f`
B (66)bill payable 应付票据 FWW@t1)
B (67)bill receivable 应收票据 $`W3`}#fM
B (68)bin card 存货记录卡 Y%
\3 N
B (69)bonus 红利 DoFe:+_U3
B (70)book-keeping 薄记 HP_h!pvx
B (71)Boston classification 波士顿分类 PVF:p7
B (72)breakeven chart 保本图 WvT H+
B (73)breakeven point 保本点 pXl qE,
B (74)breaking-down time 复位时间 <";1[A%7<
B (75)budget 预算 T^#d;A
B (76)budget center 预算中心 Cq/u
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B (77)budget cost allowance 预算成本折让 %vy,A*
B (78)budget manual 预算手册 @OT$* Qh
B (79)budget period 预算期间 2;>uP#1]
B (80)budgetary control 预算控制 .wq
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B (81)budgeted capacity 预算生产能力 B,_K mHItd
B (82)burden 制造费用 5EQ)pH+
B (83)business center 经营中心 D=z="p\
B (84)business entity 营业个体 ,.(:b82$
B (85)business unit 经营单位 xg,
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B (86)buy-out management 管理性购买产权 Q`'cxx
B (87)by-product 副产品 K]B`&ih
C (88)called-up share capital 催缴股本 cSB_b.@"1
C (89)capacity 生产能力 f?=0Wzb
C (90)capacity ratios 生产能力比率
w=!xTA
C (91)capital 资本 qvo!nr7
C (92)capital assets pricing model资本资产计价模式 w<THPFFF"
C (93)capital commitment 承诺资本 9#1?Pt^{<
C (94)capital employed 已运用的资本 6(7{|iY
C (95)capital expenditure 资本支出 =s*c(>
C (96)capital expenditureauthorization 资本支出核准 D`[@7$t
C (97)capital expenditure control 资本支出控制 q({-C
C (98)capital expenditure proposal资本支出申请 YU6|/
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C (99)capital funding planning 资本基金筹集计划 r*mSnPz\q
C (100)capital gain 资本收益 #W/Ch"Kv
C (101)capital investment appraisal资本投资评估 ewn\'RLZ"@
C (102)capital maintenance 资本保全 OhN2FkxL
C (103)capital resource planning 资本资源计划 4@\$k+v
C (104)capital surplus 资本盈余 0[d*Z
C (105)capital turnover 资本周转率 2^`k6V!
C (106)card 记录卡 ._j?1Fw`
C (107)cash 现金 lY@2$q9BT
C (108)cash account 现金账户 /mp!%j~
C (109)cash book 现金账薄 Z-4/xi7
C (110)cash cow 金牛产品 =2(52#pT
C (111)cash flow 现金流量 %wru)
C (112)cash discounted 现金贴现 seAPVzWU
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C (113)cash flow budget 现金流量预算 _]ZlGq!L
C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 }BT0dKx
C (116)cash limit 现金限额 /CyFe<