}^9pa
U
ZPvf-PqJl
注会《审计》英语常用词汇
Fs)
snq;:n!
:q;R6-|.
1.audit 审计 Gk 6fO
2.attestation 鉴证 > Y]_K
3.credibility 可信赖程度 PkO!'X
4.audit of financial statements 财务报表审计 $P;UoqG<&
5.agreed-upon procedures 执行商定程序 +4HlRGH
6.high levels of assurance 高水平保证 0ERsMnU'
7.compilation 编制 3Y(9\}E@`
8.reliability 可靠性 X|Dpt2A=
9.relevance 相关性 qK,V$l(4#
10.professional skepticism 职业谨慎 8JP6M!F#
11.objectivity 客观性 J'Gm7h{
12. professional competence 专业胜任能力 tvT4S
13.Senior/CPA-in-charge 项目经理 4|=vxJ
14.audit engagement letter 业务约定书 B/G3T
u uG
15.recurring audit 连续审计 rei5{PC
16.the client 委托人 #<]Iz'\`
17.change CPA 更换注册会计师 O:,=xIXR
18.the existing CPA 现任注册会计师 Vmtzig3w[
19.the successor CPA 后任注册会计师 vzcz<i )
20.the preceding CPA前任注册会计师 1OP"5f
21.issue the audit report 出具审计报告 cd+^=esSO
22.expert 专家
pl?kS8#U?
23.the board of directors 董事会 m3luhGn
24.knowledge of the entity‘ s business 了解被审计单位情况 b|6 !EGh
25.assess material misstatement risks评估重大错报风险 q}sK
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+
3!uWUK
27.a general knowledge of —— 初步了解―――的情况 *l{4lu
28.a more knowledge of—— 进一步了解的情况 |@ *3^'
29.the prior year‘s working papers 以前年度工作底稿 2m_H*1HJ
30.minutes of meeting 会议纪要 SM$\;)L
31.business risks 经营风险 =E1tgrW
32.appropriateness 适当性 |eF.ZC)QWh
33.accounting estimate 会计估计 K.%z;(U
34.management representations 管理层声明 ?Nu#]u-
35.going concern assumption 持续经营假设 &1~Re.*B
36.audit plan 审计计划 H>Ks6V)RL4
37.significant audit areas 重点审计领域 FCAJavOGH
38.error 错误 0R*}QXph
39.fraud舞弊 GZS{&w!
40.modified or additional procedures 修改或追加审计程序 [WYJrk.
41.misappropriation of assets 侵占资产 wR(ttwxK3
42.transactions without substance 虚假交易 F'XlJ M
43.unusual pressures 异常压力 61kO1,Uz*
44.the suspected noncompliance 涉嫌存在违法行为 H(?e&Qkg
45.materialiy 重要性 Txu>/1N,
46.exceed the materiality level 超过重要性水平 w0aHEvH/
47.approach the materiality level 接近重要性水平 "raj>2@
48.an acceptably low level 可接受水平 [?|5oaK
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 ]a=l^Pc(xN
50.misstatements or omissions 错报或漏报 Rd0?zEKV
51.aggregate 总计 }FZp840
52.subsequent events 期后事项 6kC)\uy
53.adjust the financial statements 调整财务报表 sZT VM9<)
54.perform additional audit procedures 实施追加的审计程序 7F~xq#Wi#
55.audit risk 审计风险 [:B W+6
56.detection risk 检查风险 pRmE ryR(U
57.inappropriate audit opinion 不适当的审计意见 .C6gl]6y@
58.material misstatement 重大的错报 <9T
[yg
59.tolerable misstatement 可容忍错报 ,rX
W`7!2
60.the acceptable level of detection risk 可接受的检查风险 w2'
3S#nZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 H&9wS
G`
62.simall business 小规模企业 (a,6a
63.accounting system 会计系统 R4yJ.f
64.test of control 控制测试 CO7CNN
65.walk-through test 穿行测试
*x5o=)Y
66.communication 沟通 >[hrJn[
67.flow chart 流程图 2AmR(vVa"
68.reperformance of internal control 重新执行 :%pw`b, =V
69.audit evidence 审计证据 IK85D>00T
70.substantive procedures 实质性程序 $*g{[&L|6
71.assertions 认定 :3:)E
72.esistence 存在 W%w82@'
73.occurrence 发生 ;B(;2.<"J
74.completeness 完整性 =GLYDV
75.rights and obligations 权利和义务 []!tT-Gzy
76.valuation and allocation 计价和分摊 WtMcI>4w
77.cutoff 截止 uLF\K+cz
78.accuracy 准确性 YK7gd|LR]
79.classification 分类 +h9`I/R
80.inspection 检查
I)qKS@
81.supervision of counting 监盘 l8eT{!4
82.observation 观察 +38Lojb}
83.confirmation 函证 N IO;
84.computation 计算 ?|\0)wrRf
85.analytical procedures 分析程序 zp}yiE!bl
86.vouch 核对 A5`#Ot*3
87.trace 追查 I):m6y@
88.audit sampling 审计抽样 uV/)Gb*j
89.error 误差 /%c+
eL}l
90.expected error 预期误差 G;87in ,}
91.population 总体 "~B~{ _<j
92.sampling risk 抽样风险 $eTv6B?m
93.non- sampling risk 非抽样风险 K%o6hBlk_
94.sampling unit 抽样单位 XT\
Td}>
95.statistical sampling 统计抽样 mOABZ#+F
k
96.tolerable error 可容忍误差 YN$ndqOP
97.the risk of under reliance 信赖不足风险 yN%3w0v
98.the risk of over reliance 信赖过度风险 KBp!zSl
99.the risk of incorrect rejection 误拒风险 $@XPL~4
100. the risk of incorrect acceptance 误受风险 bL6L-S
101.working trial balance 试算平衡表 `\4 RFr$
102.index and cross-referencing 索引和交叉索引 UXXqE4x
103.cash receipt 现金收入 vy>];!Cu
104.cash disbursement 现金支出 :T8u?@.
105.bank statement 银行对账单 ZP]2
/;h
106.bank reconciliation 银行存款余额调节表 ]0at2
107.balance sheet date 资产负债表日 &6=TtTp"9
108.net realizable value 可变现净值 XY&]T'A
109.storeroom 仓库 e)fJd*P
110.sale invoice 销售发票 p7?CeyZ-V
111.price list 价目表 E`
:ZH
112.positive confirmation request 积极式询证函 AIIBd
113.negative confirmation request 消极式询证函 I_R5\l}O+D
114.purchase requisition 请购单 E1mI Xd;.
115.receiving report 验收报告 8+@1wks
116.gross margin 毛利
Ep#<$6>
117.manufacturing overhead 制造费用 d|D'&&&c
118.material requisition 领料单
oi%5t)VsS
119.inventory-taking 存货盘点 oRtY?6^$
120.bond certificate 债券 fJ|Bu("N
121.stock certificate 股票 uaZ"x&oZ#
122.audit report 审计报告 , 4
h!"c
123.entity 被审计单位 y&KoL\
124.addressee of the audit report 审计报告的收件人 9OO0Ht4j
125.unqualified opinion 无保留意见 HZ[68T[8b
126.qualified opinion 保留意见 U>3%!83kF
127.disclaimer of opinion 无法表示意见 s~IA},F,\
128.adverse opinion 否定意见 3\+[38 _
Huug_E+
A (1)ABC 作业基础成本计算 ~ ]m@k'n
A (2)absorbed overhead 已吸收制造费用 d6Q :{!Sd"
A (3)absorption costing 吸收成本计算 6w:g77SH)%
A (4)account 账户,报表 |yId6v
A (5)accounting postulate 会计假设 .3g\[p
A (6)accounting series release 会计公告文件 u
j+.L6S
A (7)accounting valuation 会计计价 !$ J)
A (8)account sale 承销清单 <7sF<KD
A (9)accountability concept 经营责任概念 .yHHogbt
A (10)accountancy 会计职业 iYmzk?U
A (11)accountant 会计师 {U+9,6.`
A (12)accounting 会计 c=jTs+h'
A (13)agency cost 代理成本 H8=vQy
A (14)accounting bases 会计基础 <W^XSk
A (15)accounting manual 会计手册 `,8R~-GPD
A (16)accounting period 会计期间 Rzn 0-cG
A (17)accounting policies 会计方针 M25z<Y
A (18)accounting rate of return 会计报酬率 uV*f[l
A (19)accounting reference date 会计参照日 Kr+Bty
A (20)accounting reference period 会计参照期间 !@]h@MC$7
A (21)accrual concept 应计概念 t0AqGrn
A (22)accrual expenses 应计费用 @zVBn~=i
A (23)acid test ration 速动比率(酸性测试比率) 0
6G[^
A (24)acquisition 购置 Hi4@
!]
A (25)acquisition accounting 收购会计 SjNwT[.nr7
A (26)activity based accounting 作业基础成本计算 Rp4BU"&sU
A (27)adjusting events 调整事项 Br.$L
A (28)administrative expenses 行政管理费 >>
8KL`l
A (29)advice note 发货通知 *|.yX%"k
A (30)amortization 摊销 zxynEdO
A (31)analytical review 分析性检查 %(wsGNd
A (32)annual equivalent cost 年度等量成本法 w!GU~0~3[
A (33)annual report and accounts 年度报告和报表 }1^tK(Am
A (34)appraisal cost 检验成本 Kw5+4R(5
A (35)appropriation account 盈余分配账户 O<H@:W#k
A (36)articles of association 公司章程细则 #dn%KMo2r
A (37)assets 资产 fAA@ziKg
A (38)assets cover 资产保障 3\U,Kg
A (39)asset value per share 每股资产价值 nH3b<k;S
A (40)associated company 联营公司 ;H#R{uR_<
A (41)attainable standard 可达标准 /EAQ.vxI
BX)cV
A (42)attributable profit 可归属利润 dQ2i{A"BKz
A (43)audit 审计 x.4)p6
A (44)audit report 审计报告 (L6]uNOG
A (45)auditing standards 审计准则 !?
>p]0*<
A (46)authorized share capital 额定股本
M6 >\R$
A (47)available hours 可用小时 7_d#XKz@
A (48)avoidable costs 可避免成本 Pt)}HF|u
B (49)back-to-back loan 易币贷款 rQQPs\o
B (50)backflush accounting 倒退成本计算 ]V]@Zna@g
B (51)bad debts 坏帐 MsiC!j.-
B (52)bad debts ratio 坏帐比率 2*",{m
B (53)bank charges 银行手续费 H f mMf^c
B (54)bank overdraft 银行透支 gu%'M
:Xe
B (55)bank reconciliation 银行存款调节表 @BQBNGR 1
B (56)bank statement 银行对账单 2W-NCE%K)T
B (57)bankruptcy 破产 J$ih|nP
B (58)basis of apportionment 分摊基础 L5N{ie_
B (59)batch 批量 bJMcI8`
B (60)batch costing 分批成本计算 Q9'p3"yoE
B (61)beta factor B(市场)风险因素 }T*xT>p^3
B (62)bill 账单 Y
Z2VP
B (63)bill of exchange 汇票 o5G "J"vxe
B (64)bill of landing 提单 ((IBaEq
B (65)bill of materials 用料预计单 !{ )AV/\D
B (66)bill payable 应付票据 lL+^n~g
B (67)bill receivable 应收票据 0 Ln5e.&
B (68)bin card 存货记录卡 IF?B`TmZ
B (69)bonus 红利 r#Oz0=0u
B (70)book-keeping 薄记 F>-@LOqHy
B (71)Boston classification 波士顿分类 )aA9z(x
B (72)breakeven chart 保本图 '!L1z4
5
B (73)breakeven point 保本点 `j"G=%e3.
B (74)breaking-down time 复位时间 WatLAn+
B (75)budget 预算 \ rWgA
B (76)budget center 预算中心 fvfVBk#
B (77)budget cost allowance 预算成本折让 f?I *`~k
B (78)budget manual 预算手册 U4I` xw'
B (79)budget period 预算期间 R3!vS+5rR
B (80)budgetary control 预算控制 Ewsg&CCN
B (81)budgeted capacity 预算生产能力 B91PlM.
B (82)burden 制造费用 `Q^Sm`R
B (83)business center 经营中心 t4c
#' y
B (84)business entity 营业个体 [k{iN1n
B (85)business unit 经营单位 4W-+k
B (86)buy-out management 管理性购买产权 T[=cKYp8\
B (87)by-product 副产品 c89vx 9
C (88)called-up share capital 催缴股本 8t
\>
C (89)capacity 生产能力 /+U)!$zm*
C (90)capacity ratios 生产能力比率 uiEA=*axp
C (91)capital 资本 %~(i[Ur;
C (92)capital assets pricing model资本资产计价模式 {hP&P
C (93)capital commitment 承诺资本 v23Uh2[@Yy
C (94)capital employed 已运用的资本 xVX||rrh
C (95)capital expenditure 资本支出 0BD((oNg
C (96)capital expenditureauthorization 资本支出核准 &+iW:
C (97)capital expenditure control 资本支出控制 iC2nHZ*,
C (98)capital expenditure proposal资本支出申请 &