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注会《审计》英语常用词汇 "'-f?kZ
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1.audit 审计 yb5
6nd
2.attestation 鉴证 T?:Vw laE
3.credibility 可信赖程度 ~\<Fq \.x
4.audit of financial statements 财务报表审计 3J~Q pw0<
5.agreed-upon procedures 执行商定程序 &,2XrXiFu
6.high levels of assurance 高水平保证 mu04TPj
7.compilation 编制 4 StiYfae
8.reliability 可靠性 ,95Nj h
9.relevance 相关性 Wcl@H @
10.professional skepticism 职业谨慎 B<J}YN
11.objectivity 客观性 N^xnx<
12. professional competence 专业胜任能力 5Q,
#Co
13.Senior/CPA-in-charge 项目经理 ?V"X=B2
14.audit engagement letter 业务约定书 d%N
O_=I.
15.recurring audit 连续审计 7NV1w*>/
16.the client 委托人 ;S+*s 'e
17.change CPA 更换注册会计师 p]:5S_$
18.the existing CPA 现任注册会计师 5;oWFl
19.the successor CPA 后任注册会计师 ir-srVoXy
20.the preceding CPA前任注册会计师 w4<1*u@${
21.issue the audit report 出具审计报告 ~[e;{45V
22.expert 专家
lhva|
23.the board of directors 董事会 yNi/JM
24.knowledge of the entity‘ s business 了解被审计单位情况 rg)>ZHx
25.assess material misstatement risks评估重大错报风险 LJ`*&J
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6MvjNbQ
27.a general knowledge of —— 初步了解―――的情况 w`&~m:R
28.a more knowledge of—— 进一步了解的情况 g"c\ouSY
29.the prior year‘s working papers 以前年度工作底稿 %WiDz
0o
30.minutes of meeting 会议纪要 _@;t^j+l
31.business risks 经营风险 ;*5$xs&=_Z
32.appropriateness 适当性 0#0[E ,
33.accounting estimate 会计估计 Z0s}65BR
34.management representations 管理层声明 QI'ul e
35.going concern assumption 持续经营假设 &eKnLGKD
36.audit plan 审计计划 ZH;VEX
37.significant audit areas 重点审计领域 B ZP}0
38.error 错误 n|sP0,$N1
39.fraud舞弊 {Y6U%HG{{r
40.modified or additional procedures 修改或追加审计程序 IWERn
v!
41.misappropriation of assets 侵占资产 W0J d2 *]
42.transactions without substance 虚假交易 p;zV4uSv
43.unusual pressures 异常压力 UUJbF$@;
44.the suspected noncompliance 涉嫌存在违法行为 3&:Us|}
45.materialiy 重要性 l8 k@.<nCO
46.exceed the materiality level 超过重要性水平 \/J>I1J
47.approach the materiality level 接近重要性水平 yaza
48.an acceptably low level 可接受水平 pyYm<dn
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 SD
t)|s
50.misstatements or omissions 错报或漏报 S#_g/3w
51.aggregate 总计 d*$$E
52.subsequent events 期后事项 w=H
53.adjust the financial statements 调整财务报表 35;|r
54.perform additional audit procedures 实施追加的审计程序 ej,j1iB
55.audit risk 审计风险 kN_
i0~y@-
56.detection risk 检查风险 gp
DH_!K
57.inappropriate audit opinion 不适当的审计意见 &~)PB
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58.material misstatement 重大的错报 >uT,Z,7O
59.tolerable misstatement 可容忍错报 6RV42r^pf
60.the acceptable level of detection risk 可接受的检查风险 yIy'"BCxM
61.assessed level of material misstatement risk 重大错报风险的评估水平 B
C*62m
62.simall business 小规模企业 ea[vzD]
63.accounting system 会计系统 "TEF
64.test of control 控制测试 ;]!QLO.bs^
65.walk-through test 穿行测试 {2 l35K=
66.communication 沟通 [Z9
lxZ|
67.flow chart 流程图 2*;qr|h,
68.reperformance of internal control 重新执行 4o?_G[
69.audit evidence 审计证据 m1H|C 3u8
70.substantive procedures 实质性程序 .UX`@Q:Gp
71.assertions 认定 ._'AJhU$0
72.esistence 存在 p_%dH
73.occurrence 发生 )tYu3*'
74.completeness 完整性 )N$T&
75.rights and obligations 权利和义务 (:Di/{i&r5
76.valuation and allocation 计价和分摊 /2z, ?,jL
77.cutoff 截止 0x BO5[w,Y
78.accuracy 准确性 "i>?Tg^
79.classification 分类 mbT4K8<^
80.inspection 检查 N~NUBEKcp
81.supervision of counting 监盘 'kU5
82.observation 观察 jMUd,j`Opx
83.confirmation 函证 1OI/!!t1$
84.computation 计算 xb{G
:v
85.analytical procedures 分析程序 C\2 rSyo
86.vouch 核对 R|&jvG=|
87.trace 追查 wr);+.T9R
88.audit sampling 审计抽样 }@6Tcn1
89.error 误差 >,%or cN
90.expected error 预期误差
>s dT=6v
91.population 总体 x -;tV=E}
92.sampling risk 抽样风险 F(h
jP
93.non- sampling risk 非抽样风险 3Ye{a<ckK
94.sampling unit 抽样单位 %M)LC>c
95.statistical sampling 统计抽样 "06t"u<%
96.tolerable error 可容忍误差 `>ppDQaS)W
97.the risk of under reliance 信赖不足风险 Y oDL/
98.the risk of over reliance 信赖过度风险 P
=3mLz-
99.the risk of incorrect rejection 误拒风险 hK]mnA[Y
100. the risk of incorrect acceptance 误受风险 ,bTpD!
101.working trial balance 试算平衡表 H@,h$$
102.index and cross-referencing 索引和交叉索引 ;Aqj$ x
103.cash receipt 现金收入 :/A7Z<u,
104.cash disbursement 现金支出 @!'rsPrI
105.bank statement 银行对账单 oRkh>yj'
106.bank reconciliation 银行存款余额调节表 f4'WT
107.balance sheet date 资产负债表日 p~Wy`g-
108.net realizable value 可变现净值 KC+jHk
109.storeroom 仓库 xP{)+$n
110.sale invoice 销售发票 h~EGRg
111.price list 价目表 [D%(Y
~2
112.positive confirmation request 积极式询证函 E P3Vz8^
113.negative confirmation request 消极式询证函 `\-<tk9
114.purchase requisition 请购单 r7ebF JEf
115.receiving report 验收报告 9{*$[%d1
116.gross margin 毛利 k~%j"%OB
117.manufacturing overhead 制造费用 8
$qj&2 N
118.material requisition 领料单 }G/!9Zq
119.inventory-taking 存货盘点 <%4M\n
120.bond certificate 债券 B6kc9XG
121.stock certificate 股票 6 2:FlW>
122.audit report 审计报告 J?#Xy9dz
123.entity 被审计单位 h0.2^vM)R
124.addressee of the audit report 审计报告的收件人 )L/0X40<.
125.unqualified opinion 无保留意见 m?O~(6k@C
126.qualified opinion 保留意见 Lv&9s
127.disclaimer of opinion 无法表示意见 -I?8\
128.adverse opinion 否定意见 a%nf
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A (1)ABC 作业基础成本计算 O!G!Gq&
A (2)absorbed overhead 已吸收制造费用 +'|nsIx,
A (3)absorption costing 吸收成本计算 FG!2h&k
A (4)account 账户,报表 oRZ98?Y\B
A (5)accounting postulate 会计假设 $c{fPFe-
A (6)accounting series release 会计公告文件 :X}n[K
A (7)accounting valuation 会计计价 6gs0Vm
A (8)account sale 承销清单 d{J@A;da
A (9)accountability concept 经营责任概念 5szJ.!(
A (10)accountancy 会计职业 5pT8 }?7
A (11)accountant 会计师 Xp+lpVcJ
A (12)accounting 会计 hmkm^2
A (13)agency cost 代理成本 KCIya[$*
A (14)accounting bases 会计基础 b4qMTRnv
A (15)accounting manual 会计手册 H+{@VB
A (16)accounting period 会计期间 ZsNZ3;d@u(
A (17)accounting policies 会计方针 P$x9Z3d_
A (18)accounting rate of return 会计报酬率 B[3u,<opFU
A (19)accounting reference date 会计参照日 VqUCcT
A (20)accounting reference period 会计参照期间 BCfmnE4%
A (21)accrual concept 应计概念 n:[@#xs-
A (22)accrual expenses 应计费用 A$M8w9
A (23)acid test ration 速动比率(酸性测试比率) yJ/YK
A (24)acquisition 购置 Ht:\
z;cu
A (25)acquisition accounting 收购会计 #w3J+U 6r
A (26)activity based accounting 作业基础成本计算 &,P; 7 R
A (27)adjusting events 调整事项 zpD?5
A (28)administrative expenses 行政管理费
>0z`H|;
A (29)advice note 发货通知 oJZxRm[g$t
A (30)amortization 摊销 9W0*|!tQ,+
A (31)analytical review 分析性检查 Lf)JO|o
A (32)annual equivalent cost 年度等量成本法 M1]}yTCd
A (33)annual report and accounts 年度报告和报表 q3vv^~
A (34)appraisal cost 检验成本 j1;<3)%0
A (35)appropriation account 盈余分配账户 r+d+gO.
A (36)articles of association 公司章程细则 ! 1Hs;K
A (37)assets 资产 @eM$S5&n$
A (38)assets cover 资产保障 DcNp-X40I
A (39)asset value per share 每股资产价值 ^RJ@9`P&t
A (40)associated company 联营公司 K {kd:pr
A (41)attainable standard 可达标准 ^TD%l8o6
#*q]^Is"
A (42)attributable profit 可归属利润 Y7zs)W8xTT
A (43)audit 审计 &~Y%0&F,&
A (44)audit report 审计报告 Z($i+L% .
A (45)auditing standards 审计准则 I 12Zh7Cc:
A (46)authorized share capital 额定股本 !?>QN'p.b
A (47)available hours 可用小时 8_E(.]U
A (48)avoidable costs 可避免成本 oI
!"F=?&6
B (49)back-to-back loan 易币贷款 :%z#s
B (50)backflush accounting 倒退成本计算 DZ @B9<Zz{
B (51)bad debts 坏帐 m_;fj~m
B (52)bad debts ratio 坏帐比率 0hhxTOp
B (53)bank charges 银行手续费 Y0Tad?iC
B (54)bank overdraft 银行透支 BT&R:_:
B (55)bank reconciliation 银行存款调节表 b*Q3j}c Z
B (56)bank statement 银行对账单 z#Fel/L`O
B (57)bankruptcy 破产 gs3c1Qa3b
B (58)basis of apportionment 分摊基础
|{Ex)hkw
B (59)batch 批量 oNIYO
*[
B (60)batch costing 分批成本计算 8Ji`wnkXe
B (61)beta factor B(市场)风险因素 (uDAdE5
B (62)bill 账单 (3K3)0fy
B (63)bill of exchange 汇票 N,Z*
d
B (64)bill of landing 提单 B~E">}=!
B (65)bill of materials 用料预计单 I eJI-lo
B (66)bill payable 应付票据 }AA">FF'y4
B (67)bill receivable 应收票据 Ge/K.]>i
B (68)bin card 存货记录卡 4#}aLP
B (69)bonus 红利 sfip AM
B (70)book-keeping 薄记 4D2U,Ds
B (71)Boston classification 波士顿分类 Z1jxu;O(
B (72)breakeven chart 保本图 <{k`
K[)
B (73)breakeven point 保本点 tT!'qL.*
B (74)breaking-down time 复位时间 vQ*RrHG?c
B (75)budget 预算 8HFCmY#
B (76)budget center 预算中心 =}%#j0a4
B (77)budget cost allowance 预算成本折让 6lCpf1>6@
B (78)budget manual 预算手册 _?:jZ1wZ
B (79)budget period 预算期间 @I-,5F|r
B (80)budgetary control 预算控制 0VcHz$
6
B (81)budgeted capacity 预算生产能力 #Lpw8b6
B (82)burden 制造费用 `kuu}Y
Ui
B (83)business center 经营中心 @"`}%-b
B (84)business entity 营业个体 /='0W3+o*L
B (85)business unit 经营单位 WKiP0~
B (86)buy-out management 管理性购买产权 >t.Lc.
B (87)by-product 副产品 ?IYu"UO<)|
C (88)called-up share capital 催缴股本 kmc_%Wm}
C (89)capacity 生产能力 HA8A}d~
C (90)capacity ratios 生产能力比率 ]:#=[CH
C (91)capital 资本 \HbZ~I-
C (92)capital assets pricing model资本资产计价模式 EYn?YiVFU
C (93)capital commitment 承诺资本 L'r&'y[
C (94)capital employed 已运用的资本 ]7 Du/)$
C (95)capital expenditure 资本支出 C{}PO u
C (96)capital expenditureauthorization 资本支出核准 pJvPEKN
C (97)capital expenditure control 资本支出控制 r@}`Sw]@
C (98)capital expenditure proposal资本支出申请 Gn=b_!
C (99)capital funding planning 资本基金筹集计划 |,p"<a!+{w
C (100)capital gain 资本收益 @]%eL
C (101)capital investment appraisal资本投资评估 x;)I%c
C (102)capital maintenance 资本保全 Fy"M 4;7
C (103)capital resource planning 资本资源计划 ~1D^C |%
C (104)capital surplus 资本盈余 SFRP
?s
C (105)capital turnover 资本周转率 u+Ix''Fn#%
C (106)card 记录卡 )I[f(f%W7
C (107)cash 现金 3 nG.ah
C (108)cash account 现金账户 \894Jqh
C (109)cash book 现金账薄 {
iX#
C (110)cash cow 金牛产品 3s/1\m%
C (111)cash flow 现金流量 ",3v%$>
C (112)cash discounted 现金贴现 :-}K:ucaj
C (113)cash flow budget 现金流量预算 \KnRQtlI
C (114)cash flow statement 现金流量表 QZ l#^-on
C (115)cash ledger 现金分类账 g}v](Q
C (116)cash limit 现金限额 Ny2
Z
<TW
C (117)CCA 现时成本会计 F<