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注会《审计》英语常用词汇 {qGXv@
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1.audit 审计 g(auB/0s
2.attestation 鉴证 w/^_w5
3.credibility 可信赖程度 ^OV!Q\j.q
4.audit of financial statements 财务报表审计 P*jiz@6
5.agreed-upon procedures 执行商定程序 ` ZZ3!$czR
6.high levels of assurance 高水平保证 LGw-cX #
7.compilation 编制
2ql)]Skg6
8.reliability 可靠性 3ZC@q
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9.relevance 相关性 :_<&LO]Q
10.professional skepticism 职业谨慎 *<:6A&'D9
11.objectivity 客观性 9_?<T;]"
12. professional competence 专业胜任能力 n
rA 4N1
13.Senior/CPA-in-charge 项目经理 n*ROlCxV
14.audit engagement letter 业务约定书 M,W-,l
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15.recurring audit 连续审计 dWi<U4
16.the client 委托人 yZ!~m3Q
17.change CPA 更换注册会计师 eIy:5/s
18.the existing CPA 现任注册会计师 ^I|i9MH
19.the successor CPA 后任注册会计师
_ X
20.the preceding CPA前任注册会计师 "Bv V89
21.issue the audit report 出具审计报告 ,cxe"U
22.expert 专家 JB%_&gX)v
23.the board of directors 董事会 %y\5L#T!>
24.knowledge of the entity‘ s business 了解被审计单位情况 ;jaugKf
25.assess material misstatement risks评估重大错报风险 33KC
O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 skXzck
27.a general knowledge of —— 初步了解―――的情况 !4!qHJISa
28.a more knowledge of—— 进一步了解的情况 !Pz#czo
29.the prior year‘s working papers 以前年度工作底稿 U.V/JbXX
30.minutes of meeting 会议纪要 w#hg_RK(Jr
31.business risks 经营风险 t*; KxQ+'?
32.appropriateness 适当性 Wuo:PX'/9
33.accounting estimate 会计估计 s?s,wdp
34.management representations 管理层声明 HL]J=Gh
35.going concern assumption 持续经营假设 1JUj e
36.audit plan 审计计划 oOc-1C
y
37.significant audit areas 重点审计领域 n!AW9]
38.error 错误 ]%I\FefT
39.fraud舞弊 3.Yg3&"Z
40.modified or additional procedures 修改或追加审计程序 6&5D4
V
41.misappropriation of assets 侵占资产 kGs\"zZM
42.transactions without substance 虚假交易 [3sZ=)G
43.unusual pressures 异常压力 NV-l9
44.the suspected noncompliance 涉嫌存在违法行为 {qlcTc
45.materialiy 重要性 `k*;%}X\
46.exceed the materiality level 超过重要性水平 Kxa1F,dZ
47.approach the materiality level 接近重要性水平 pEz^z9
48.an acceptably low level 可接受水平 *59|
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "wcw`TsK
50.misstatements or omissions 错报或漏报 E%;$vj'2
51.aggregate 总计 $=,pQ
q
52.subsequent events 期后事项 i-;#FT+Xc
53.adjust the financial statements 调整财务报表 =-~))!(
54.perform additional audit procedures 实施追加的审计程序 j!NXNuy:
55.audit risk 审计风险 [mQ1r*[j
56.detection risk 检查风险 5073Q~
57.inappropriate audit opinion 不适当的审计意见 ?9O#b1f N
58.material misstatement 重大的错报 (]\p'%A)
59.tolerable misstatement 可容忍错报 &;p
M<h
60.the acceptable level of detection risk 可接受的检查风险 2LR y/ah
61.assessed level of material misstatement risk 重大错报风险的评估水平 TBrwir
62.simall business 小规模企业 _yJz:pa
63.accounting system 会计系统 F-b]>3r
64.test of control 控制测试 wkPjMmW+!
65.walk-through test 穿行测试 po'b((q
66.communication 沟通 U,p'<rmS
67.flow chart 流程图 IY8<
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68.reperformance of internal control 重新执行 JIw?]xa*
69.audit evidence 审计证据 ^&C/,,U
70.substantive procedures 实质性程序 F!g1.49""
71.assertions 认定 d
(x'\4(K
72.esistence 存在 j1qU 4#Y
73.occurrence 发生 BfCM\ij
74.completeness 完整性 T@{ab1KV
75.rights and obligations 权利和义务 G u_\ySV/y
76.valuation and allocation 计价和分摊 J=78p#XUg
77.cutoff 截止 ybsw{[X>M
78.accuracy 准确性 GDC@s<[k
79.classification 分类 ?H,f|nc
80.inspection 检查 EI*~VFx
81.supervision of counting 监盘 ;+(_stxqV9
82.observation 观察 ||*F.p
83.confirmation 函证 R4VX*qkB
84.computation 计算 *k_<|{>j(
85.analytical procedures 分析程序 C|Y[T{g?t
86.vouch 核对 %*!6R:gAp
87.trace 追查 4)OOj14-V
88.audit sampling 审计抽样 xM!9$v
89.error 误差 kvbW^pl
90.expected error 预期误差 7S
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91.population 总体 yQ[ ;.<%v
92.sampling risk 抽样风险 0SWqC@AR%
93.non- sampling risk 非抽样风险 LQr!0p.i"
94.sampling unit 抽样单位 $:oC\K6
95.statistical sampling 统计抽样 ~Gmt,l!b
96.tolerable error 可容忍误差 Kr'? h'F
97.the risk of under reliance 信赖不足风险 ZzgzeT+bv
98.the risk of over reliance 信赖过度风险 6{^\7`
99.the risk of incorrect rejection 误拒风险 B+~ /-3
100. the risk of incorrect acceptance 误受风险 h%$^s
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101.working trial balance 试算平衡表 a%U#PF6
102.index and cross-referencing 索引和交叉索引 8<T~AU8'*
103.cash receipt 现金收入 mRC3w(W
104.cash disbursement 现金支出 ?Y
-;781
105.bank statement 银行对账单 Q|{b8K
106.bank reconciliation 银行存款余额调节表 lb}RPvQE
107.balance sheet date 资产负债表日 jUNt4
108.net realizable value 可变现净值 F)X`CG ;t
109.storeroom 仓库 =O"]e/CfO
110.sale invoice 销售发票 ^7? WR?!
111.price list 价目表 6'N_bNW
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Ns1n|^9
114.purchase requisition 请购单 HyWR&0J
115.receiving report 验收报告 1hCU"|VH:
116.gross margin 毛利 )\:IRr"
117.manufacturing overhead 制造费用 1Dc6v57
118.material requisition 领料单
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119.inventory-taking 存货盘点 DpA)Vdj
120.bond certificate 债券 ]i6*$qgma
121.stock certificate 股票 y;fF|t<y
122.audit report 审计报告 Z]G#:
123.entity 被审计单位 aACPyfGQ
124.addressee of the audit report 审计报告的收件人 "5k6FV
125.unqualified opinion 无保留意见 }riM-
126.qualified opinion 保留意见 W/,:-R&'>
127.disclaimer of opinion 无法表示意见 {_*G"A 9
128.adverse opinion 否定意见 \/j,
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A (1)ABC 作业基础成本计算 |5dNJF8;Q
A (2)absorbed overhead 已吸收制造费用 b/m.VL
A (3)absorption costing 吸收成本计算 `5h^!="
A (4)account 账户,报表 Kf[.@_TD<1
A (5)accounting postulate 会计假设 %5zIh[!1$
A (6)accounting series release 会计公告文件 sCY
A (7)accounting valuation 会计计价 #o}/'
A (8)account sale 承销清单 2*O#m
A (9)accountability concept 经营责任概念 +:ms`Sr>
A (10)accountancy 会计职业 ?.F^Oi6
u
A (11)accountant 会计师 e~(e&4pb
A (12)accounting 会计 ;qUB[Kw
A (13)agency cost 代理成本 f1'X<VA
A (14)accounting bases 会计基础 FGP^rTP)e
A (15)accounting manual 会计手册 ?qSwV.l]d
A (16)accounting period 会计期间 ak_y:O|
A (17)accounting policies 会计方针 Hc
>yZ:c;
A (18)accounting rate of return 会计报酬率 B@ufrQ#Y.
A (19)accounting reference date 会计参照日 c;"e&tW
A (20)accounting reference period 会计参照期间 =8tK]lb
A (21)accrual concept 应计概念 x"C7NW[$
A (22)accrual expenses 应计费用 <XDnAv0t
A (23)acid test ration 速动比率(酸性测试比率) yF6AI@y
A (24)acquisition 购置 Z&iW1
A (25)acquisition accounting 收购会计 2
yANf
A (26)activity based accounting 作业基础成本计算 $G)HU6hF*
A (27)adjusting events 调整事项 oLX[!0M^
A (28)administrative expenses 行政管理费 )SZ#%OE*
A (29)advice note 发货通知 _{#K
A (30)amortization 摊销 u
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A (31)analytical review 分析性检查 %{ rb,6
A (32)annual equivalent cost 年度等量成本法 $)KODI>|
A (33)annual report and accounts 年度报告和报表 J%r:"Jm[y1
A (34)appraisal cost 检验成本 AD`5:G
A (35)appropriation account 盈余分配账户 Uvc$&j^k
A (36)articles of association 公司章程细则 1twpOZ>
A (37)assets 资产 -eh .Tk
A (38)assets cover 资产保障 T*#M'H7LSQ
A (39)asset value per share 每股资产价值 Z}vDP^rf
A (40)associated company 联营公司 cU ?F D
A (41)attainable standard 可达标准 UNiK6h_%
dwUDhQt3Q
A (42)attributable profit 可归属利润 D bi ^%
A (43)audit 审计 v,QvCozOz
A (44)audit report 审计报告 5HHf3E [
A (45)auditing standards 审计准则 zvq}7,
A (46)authorized share capital 额定股本 oidK_mU9q
A (47)available hours 可用小时 73'A Q")UJ
A (48)avoidable costs 可避免成本 S~fP$L5
B (49)back-to-back loan 易币贷款 m(9I+`
B (50)backflush accounting 倒退成本计算 0`WFuFi^o
B (51)bad debts 坏帐 pRE^;
4}z
B (52)bad debts ratio 坏帐比率 Gukvd6-g9b
B (53)bank charges 银行手续费 Hu6Qr
B (54)bank overdraft 银行透支 XMZ$AeF@
B (55)bank reconciliation 银行存款调节表 y!x[N!a
B (56)bank statement 银行对账单 0$-|Th:o
B (57)bankruptcy 破产 $")Gd@aR
B (58)basis of apportionment 分摊基础 q&9]4j
B (59)batch 批量 lo6upirZX
B (60)batch costing 分批成本计算 i!UT =
B (61)beta factor B(市场)风险因素 W"vkmk
B (62)bill 账单 E.Th}+
B (63)bill of exchange 汇票 BFyVq
B (64)bill of landing 提单 B
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B (65)bill of materials 用料预计单 *ocbV`
B (66)bill payable 应付票据 6sp?'GO`~
B (67)bill receivable 应收票据 LXQ-J
B (68)bin card 存货记录卡 k!6wVJ|_Y
B (69)bonus 红利 )0NE_AZ?
B (70)book-keeping 薄记 SvR? nN|
B (71)Boston classification 波士顿分类 '^Ce9r}
B (72)breakeven chart 保本图 j
(maj
B (73)breakeven point 保本点 kKg%[zXS
B (74)breaking-down time 复位时间
[{!5{k!
B (75)budget 预算 A1,- qv1s
B (76)budget center 预算中心 m]NyEMYg
B (77)budget cost allowance 预算成本折让 b bO1`b-
B (78)budget manual 预算手册 I7nZ9n|KU
B (79)budget period 预算期间 y-c2tF@'v
B (80)budgetary control 预算控制 7T3ub3\
B (81)budgeted capacity 预算生产能力 zn
|/h,.
B (82)burden 制造费用 N2^B
B (83)business center 经营中心 <e&*Tx<8
B (84)business entity 营业个体 h^KLqPBt{
B (85)business unit 经营单位 c0%%X!!$
B (86)buy-out management 管理性购买产权 -dn\*n5
B (87)by-product 副产品 D>Qc/+
C (88)called-up share capital 催缴股本 X%b.]
A
C (89)capacity 生产能力 V+kU^mI
C (90)capacity ratios 生产能力比率 `?ijKZ}y5
C (91)capital 资本 ]}&f<X
C (92)capital assets pricing model资本资产计价模式 *!*J5/b
C (93)capital commitment 承诺资本 s) vHLf4 T
C (94)capital employed 已运用的资本 *OQr:e<}
C (95)capital expenditure 资本支出 &zYo
C (96)capital expenditureauthorization 资本支出核准 2 nRL;[L*.
C (97)capital expenditure control 资本支出控制 EO5k?k[*
C (98)capital expenditure proposal资本支出申请 &m6x*i-5\f
C (99)capital funding planning 资本基金筹集计划 WwF4`kxT
C (100)capital gain 资本收益 (fjAsbT
C (101)capital investment appraisal资本投资评估 O0gLu1*1v
C (102)capital maintenance 资本保全 ?X.MKNbp
C (103)capital resource planning 资本资源计划 i>C:C>~
C (104)capital surplus 资本盈余 |[VtYV _{
C (105)capital turnover 资本周转率 &&;ol}W
C (106)card 记录卡 yw%5W=<
C (107)cash 现金 m18 If
C (108)cash account 现金账户 9s-op:5
C (109)cash book 现金账薄 kgvB80$4
C (110)cash cow 金牛产品 x_oL~~@
C (111)cash flow 现金流量 Sh=Px9'i
C (112)cash discounted 现金贴现 siHS@S
C (113)cash flow budget 现金流量预算 ,HxsU,xiG
C (114)cash flow statement 现金流量表 AqKl}8
C (115)cash ledger 现金分类账 I9`R LSn
C (116)cash limit 现金限额 w$cic
C (117)CCA 现时成本会计 =x4:jas
C (118)center 中心 /QsFeH
C (119)changeover time 变更时间 Dm j^aFB0|
C (120)chartered entity 特许经济个体 ''Y}Q"
C (121)cheque 支票 3 G?^/nB
C (122)cheque register 支票登记薄 Fs_umy#
C (123)coin analysis 零钱分类 "bRg_]\q6
C (124)classification 分类 /]Fs3
uf
C (125)clock card 工时卡 AT:T%a:G?
C (126)code 代码 AFWcTz6 #d
C (127)commitment accounting 承诺确认会计 \:8 eN}B
C (128)common cost 共同成本 @83h/Wcxd
C (129)company limited byguarantee 有限担保责任公司 :4"SJ
C (130)company limited shares 股份有限公司 VJX{2$L
C (131)competitive position 竞争能力状况 g<