MJDFm,
#@lLx?U
注会《审计》英语常用词汇 # l}Y1^PDd
APy&~`
}!5"EL(L80
1.audit 审计 >a@-OJ.yOk
2.attestation 鉴证 &o:wSe
3.credibility 可信赖程度 1^Ci$ra
4.audit of financial statements 财务报表审计 |)yO]pB:
5.agreed-upon procedures 执行商定程序 IQY\L@"
6.high levels of assurance 高水平保证 &5c)qap;n
7.compilation 编制 :/d#U:I
8.reliability 可靠性 mI?AI7DqK
9.relevance 相关性 wVV'9pw}
10.professional skepticism 职业谨慎 </Q<*@p?
11.objectivity 客观性 7$}lkL
12. professional competence 专业胜任能力 jD'\\jAUdm
13.Senior/CPA-in-charge 项目经理 VbJGyjx
14.audit engagement letter 业务约定书 ~B|K]&/]
15.recurring audit 连续审计 3S
+.]v>
16.the client 委托人 Lk=f^qJ
]
17.change CPA 更换注册会计师 #.#T+B+9
18.the existing CPA 现任注册会计师 4GeWo@8h
19.the successor CPA 后任注册会计师 -=QA{n
20.the preceding CPA前任注册会计师 'I\bz;VT
21.issue the audit report 出具审计报告 #tGW|F
22.expert 专家 0P&rTtU6
23.the board of directors 董事会 $oe:km1-D
24.knowledge of the entity‘ s business 了解被审计单位情况 *)H?d
25.assess material misstatement risks评估重大错报风险 l<! ?`V6}
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >t 3%-Kc
27.a general knowledge of —— 初步了解―――的情况 45q-x_
28.a more knowledge of—— 进一步了解的情况 @a
WvN;v
29.the prior year‘s working papers 以前年度工作底稿 i|y8n7c
30.minutes of meeting 会议纪要 b-yfBO
31.business risks 经营风险 34&n{ xv
32.appropriateness 适当性 L+(5`Y
33.accounting estimate 会计估计 *Xn{{
34.management representations 管理层声明 Nz\=M|@(#
35.going concern assumption 持续经营假设 xW!2[.O5H
36.audit plan 审计计划 2LEf"FH0~
37.significant audit areas 重点审计领域 M')f,5i&$
38.error 错误 %F]4)XeW-+
39.fraud舞弊 Nu<M~/
40.modified or additional procedures 修改或追加审计程序 <TC\Nb$~
41.misappropriation of assets 侵占资产 cxp>4[gH
42.transactions without substance 虚假交易 9)];
l?l
43.unusual pressures 异常压力 7GB>m}7
44.the suspected noncompliance 涉嫌存在违法行为 >01&3-r
45.materialiy 重要性 )Gh"(]-<
46.exceed the materiality level 超过重要性水平 `XE8[XY
47.approach the materiality level 接近重要性水平 2dFC{US'
48.an acceptably low level 可接受水平 .|G([O^H
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 sy0|=E*;8"
50.misstatements or omissions 错报或漏报 L$=6R3GI
51.aggregate 总计 &k+jVymH
52.subsequent events 期后事项
S bc
53.adjust the financial statements 调整财务报表 iLIH |P%
54.perform additional audit procedures 实施追加的审计程序 5k)/SAU0
55.audit risk 审计风险 Y1h8O%?
56.detection risk 检查风险 j;WZ[g#t
57.inappropriate audit opinion 不适当的审计意见 &$:1rA_v
58.material misstatement 重大的错报 &-dyg+b3
59.tolerable misstatement 可容忍错报 ]p:s5Q
60.the acceptable level of detection risk 可接受的检查风险 9o@5:.b<j
61.assessed level of material misstatement risk 重大错报风险的评估水平 6F(;=iY8
62.simall business 小规模企业 2/<VoK0b
63.accounting system 会计系统 q@1b{q#C5
64.test of control 控制测试 f!|7j}3
65.walk-through test 穿行测试 p~J|l$%0rQ
66.communication 沟通 U(4>e!
67.flow chart 流程图 iO4Yfj#?
68.reperformance of internal control 重新执行
|_xU{Pu
69.audit evidence 审计证据 *UJ.cQ}
70.substantive procedures 实质性程序 W|XW2`3p
71.assertions 认定 [K1RP.
72.esistence 存在 wJ,l"bnq
73.occurrence 发生 omisfu_~E
74.completeness 完整性 0<d9al|J
75.rights and obligations 权利和义务 jNd."[IrO
76.valuation and allocation 计价和分摊 i|?EgGFG
77.cutoff 截止 HC_+7 O3A
78.accuracy 准确性 v0+mh]
79.classification 分类 =4+Wx8ZeW
80.inspection 检查 2K[Y|.u8>q
81.supervision of counting 监盘 c5Fl:=h
82.observation 观察 { }Q!.
/5
83.confirmation 函证 l.[S.@\ =.
84.computation 计算 U.g7' `Z<
85.analytical procedures 分析程序 !~#zH0#
86.vouch 核对 kG 7]<^Os3
87.trace 追查 4HG;v|Cp
88.audit sampling 审计抽样 F6^Xi"R[
89.error 误差 )(V|d$n
90.expected error 预期误差 *m)+|v}
91.population 总体 ,/*L|M/
&5
92.sampling risk 抽样风险 >|Yr14?7
93.non- sampling risk 非抽样风险 V9
Z
94.sampling unit 抽样单位 ]@LeyT'cY
95.statistical sampling 统计抽样 }rK9M$2]u
96.tolerable error 可容忍误差 hilgl<UF
97.the risk of under reliance 信赖不足风险 1X.E:
98.the risk of over reliance 信赖过度风险 jNV)=s^ed[
99.the risk of incorrect rejection 误拒风险 }^3CG9%
100. the risk of incorrect acceptance 误受风险 r I)Y
W0
101.working trial balance 试算平衡表 4OX|pa
102.index and cross-referencing 索引和交叉索引 t,H=;U#
103.cash receipt 现金收入 e x"E50
104.cash disbursement 现金支出 Cb:}AQ =
105.bank statement 银行对账单 gkkT<hEV=
106.bank reconciliation 银行存款余额调节表 W@S>
#3,
107.balance sheet date 资产负债表日 Dfz3\|LJ
108.net realizable value 可变现净值 9vX~gh{]~
109.storeroom 仓库 1j4tR#L
110.sale invoice 销售发票 "L ,)4v/J
111.price list 价目表 vNo(`~]c
112.positive confirmation request 积极式询证函 wN}@%D-[v
113.negative confirmation request 消极式询证函
&=ZVU\o:
114.purchase requisition 请购单 e"g=A=S
115.receiving report 验收报告 hJ|zX
116.gross margin 毛利 $?`-} wY
117.manufacturing overhead 制造费用 $>if@}u
118.material requisition 领料单 u_31Db<
119.inventory-taking 存货盘点 k9Pwf"m|](
120.bond certificate 债券 q
)N]*~
121.stock certificate 股票 4gKu8G
122.audit report 审计报告 9Kl:3C
123.entity 被审计单位 $F&m('aB8
124.addressee of the audit report 审计报告的收件人 4zo^ b0v
125.unqualified opinion 无保留意见 +q<G%PwbV
126.qualified opinion 保留意见 `_;sT8
127.disclaimer of opinion 无法表示意见 };/;L[,G
128.adverse opinion 否定意见 , yd]R4M
- 2DvKW$
A (1)ABC 作业基础成本计算 STln_'DF'
A (2)absorbed overhead 已吸收制造费用 OS-
Xh-:z
A (3)absorption costing 吸收成本计算 2?c#
#Izn
A (4)account 账户,报表 Dt]N&E#\D
A (5)accounting postulate 会计假设 mc
FSWmq
A (6)accounting series release 会计公告文件 S Lsw '<
A (7)accounting valuation 会计计价 z.vERP56
A (8)account sale 承销清单 T5<851rH
A (9)accountability concept 经营责任概念 !{S& "
A (10)accountancy 会计职业 3:]c> GPQ
A (11)accountant 会计师 _dQg5CmlG
A (12)accounting 会计 v~.nP}
E^
A (13)agency cost 代理成本 ]wxjd
l
A (14)accounting bases 会计基础 arWP]%E0W
A (15)accounting manual 会计手册 [uLwr$N<%L
A (16)accounting period 会计期间 %:S4OT8]
A (17)accounting policies 会计方针 f$y`tT %o
A (18)accounting rate of return 会计报酬率 @y ImR+^.7
A (19)accounting reference date 会计参照日 I,8f{T!O@"
A (20)accounting reference period 会计参照期间 ahoXQ8c:\}
A (21)accrual concept 应计概念 'r0kX||
A (22)accrual expenses 应计费用 Z~S%|{&Br
A (23)acid test ration 速动比率(酸性测试比率) ,h<xL-
A (24)acquisition 购置 K`vc&uf
A (25)acquisition accounting 收购会计 &2P=74\=
A (26)activity based accounting 作业基础成本计算 Tf*DFyr
A (27)adjusting events 调整事项 q}xYme4
A (28)administrative expenses 行政管理费 L^E#"f
A (29)advice note 发货通知 d!P3<:+R[
A (30)amortization 摊销 uyqu n@q
A (31)analytical review 分析性检查 Gv(?u
A (32)annual equivalent cost 年度等量成本法 7B@1[
A (33)annual report and accounts 年度报告和报表 nDU=B.?E{O
A (34)appraisal cost 检验成本 U0J_
3W
A (35)appropriation account 盈余分配账户 !E@4^A80\W
A (36)articles of association 公司章程细则 %iq8dAW%
A (37)assets 资产 4roqD;5|~|
A (38)assets cover 资产保障 E;MelK<8(
A (39)asset value per share 每股资产价值 G2y`yg
A (40)associated company 联营公司 $p;<1+!
A (41)attainable standard 可达标准 =bHS@h8N<
B?gFFU61
A (42)attributable profit 可归属利润 }nx5
A (43)audit 审计 eYQPK?jo
A (44)audit report 审计报告 3 BQZ[%0@
A (45)auditing standards 审计准则 WcHL:38
A (46)authorized share capital 额定股本 UKpc3Jo:~
A (47)available hours 可用小时 Jk=_8Xvr`
A (48)avoidable costs 可避免成本 h1
npaD!
B (49)back-to-back loan 易币贷款 cp_<y)__
B (50)backflush accounting 倒退成本计算 p}e1!q;N
B (51)bad debts 坏帐 q@=3`yQ
B (52)bad debts ratio 坏帐比率 t9eEcqMg
B (53)bank charges 银行手续费 sS{!z@\Lf
B (54)bank overdraft 银行透支 [,0[\NC
B (55)bank reconciliation 银行存款调节表 +ktubJ@Qgj
B (56)bank statement 银行对账单 ;.U<Lr^9#
B (57)bankruptcy 破产 MUW&m2
B (58)basis of apportionment 分摊基础 v$)ZoM6E
B (59)batch 批量 Liv.i;-qE
B (60)batch costing 分批成本计算 5<$8.a#
B (61)beta factor B(市场)风险因素 =@ d/SZ|(E
B (62)bill 账单 zI.%b7wq
B (63)bill of exchange 汇票 H3>49;`
B (64)bill of landing 提单 90Bn}@t=Q
B (65)bill of materials 用料预计单 `e[>S
B (66)bill payable 应付票据 ;k:17&:8ue
B (67)bill receivable 应收票据 }h+{>{2j
B (68)bin card 存货记录卡 7U1^=Y@t}
B (69)bonus 红利 PpLuN12H
B (70)book-keeping 薄记 .%G>z"Xx
B (71)Boston classification 波士顿分类 wx*03(|j;
B (72)breakeven chart 保本图 34F;mr"yp
B (73)breakeven point 保本点 O|AY2QH\
B (74)breaking-down time 复位时间 V\nj7Gr:sF
B (75)budget 预算
Am@:<J
B (76)budget center 预算中心 )]tf|Mbu
B (77)budget cost allowance 预算成本折让 A}4 ",
B (78)budget manual 预算手册 J{U
171
B (79)budget period 预算期间 ;DgQ8"f
B (80)budgetary control 预算控制 lx{ '
bzv
B (81)budgeted capacity 预算生产能力 q:MSV{k
B (82)burden 制造费用 -, uT8'
B (83)business center 经营中心 b6NGhkr'\
B (84)business entity 营业个体 nrV!<nNBk
B (85)business unit 经营单位 ^AF~k#R
B (86)buy-out management 管理性购买产权 M2Jb<y]
B (87)by-product 副产品 Wud-(19
C (88)called-up share capital 催缴股本 kB9@
&t+
C (89)capacity 生产能力 :/R>0 n,
C (90)capacity ratios 生产能力比率 DX_?-jw})f
C (91)capital 资本 1*f*}M
C (92)capital assets pricing model资本资产计价模式 4Mr
Uo9L$s
C (93)capital commitment 承诺资本 j6WDh}#
C (94)capital employed 已运用的资本 &