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注会《审计》英语常用词汇 [7]Kvb2t
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1.audit 审计 n}
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2.attestation 鉴证 ?j6?K
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3.credibility 可信赖程度 zZ@]Kq;.s
4.audit of financial statements 财务报表审计 7O84
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5.agreed-upon procedures 执行商定程序 kmXpj3
6.high levels of assurance 高水平保证 y9kydu# q
7.compilation 编制 ?fr -5&,
8.reliability 可靠性 Ou/JN+2A
9.relevance 相关性 } Wx#"6
10.professional skepticism 职业谨慎 !B cd\] q
11.objectivity 客观性 #+I)<a7\
12. professional competence 专业胜任能力 ^@5#jS2
13.Senior/CPA-in-charge 项目经理 kGR5!8$z
14.audit engagement letter 业务约定书 \D}K{P
15.recurring audit 连续审计 ?0QoYA@.$
16.the client 委托人 "^_9t'0
17.change CPA 更换注册会计师 w7GF,a
18.the existing CPA 现任注册会计师 !*JE%t
19.the successor CPA 后任注册会计师 WP{!|d&
20.the preceding CPA前任注册会计师 A2.[P==
21.issue the audit report 出具审计报告 *8ykE
22.expert 专家 c
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23.the board of directors 董事会 XMzL\Edo
24.knowledge of the entity‘ s business 了解被审计单位情况 cyu)YxT
25.assess material misstatement risks评估重大错报风险 &.~Xl:lq
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 mVUDPMyZ
27.a general knowledge of —— 初步了解―――的情况 K89 AZxH
28.a more knowledge of—— 进一步了解的情况 t
1gH9
29.the prior year‘s working papers 以前年度工作底稿 WtlPgT;wE
30.minutes of meeting 会议纪要 v,qK=]ty
31.business risks 经营风险 aMI\gCB/
32.appropriateness 适当性 B]jN~CO?
33.accounting estimate 会计估计 M`^;h: DN^
34.management representations 管理层声明 0k E
zi
35.going concern assumption 持续经营假设 :j2G0vHIl(
36.audit plan 审计计划 fS2 ^$"B|
37.significant audit areas 重点审计领域 yf5X=f.%@
38.error 错误 CDOqdBQ
39.fraud舞弊 '!Gnr[aR
40.modified or additional procedures 修改或追加审计程序 "uK`!{
41.misappropriation of assets 侵占资产 T
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42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Eo)w f=rE9
44.the suspected noncompliance 涉嫌存在违法行为 9nIBs{`/Ac
45.materialiy 重要性 MW&ww14
46.exceed the materiality level 超过重要性水平 9;,_Qq
47.approach the materiality level 接近重要性水平 ;`ZGiax
48.an acceptably low level 可接受水平 K& /
rzs-
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 tS!|#h-J
50.misstatements or omissions 错报或漏报 GjF'03Z4
51.aggregate 总计 =pHWqGOD
52.subsequent events 期后事项 _c|aRRW
53.adjust the financial statements 调整财务报表 V$e\84<
54.perform additional audit procedures 实施追加的审计程序 Okd?=*sBx
55.audit risk 审计风险 M`{x*qR
56.detection risk 检查风险 1~X~"M
57.inappropriate audit opinion 不适当的审计意见 oB$7m4xO\
58.material misstatement 重大的错报 k8]=5C?k
59.tolerable misstatement 可容忍错报 2x3'm
60.the acceptable level of detection risk 可接受的检查风险 O}VI8OB(&
61.assessed level of material misstatement risk 重大错报风险的评估水平 |/LCwq%
62.simall business 小规模企业 dno=C
63.accounting system 会计系统 -8F~T
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64.test of control 控制测试 +Fu=9j/,j
65.walk-through test 穿行测试 49S
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66.communication 沟通 eO<:X|9T
67.flow chart 流程图 Q)pm3Wi
68.reperformance of internal control 重新执行 jTjGbC]X
69.audit evidence 审计证据 8GC(?#Kb
70.substantive procedures 实质性程序 GUUVE@Z
71.assertions 认定 >C|/%$kk:f
72.esistence 存在 NUiNn 7C
73.occurrence 发生
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74.completeness 完整性 K&{*sa r
75.rights and obligations 权利和义务 etbB;!6
76.valuation and allocation 计价和分摊 9r@T
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77.cutoff 截止 K]q9wR'q
78.accuracy 准确性 S(;3gQ77
79.classification 分类 Q=hf,/N
80.inspection 检查 Q{9#Am^6w
81.supervision of counting 监盘 [3":7bB 'E
82.observation 观察 K%TlB KV
83.confirmation 函证 adEcIvN$
84.computation 计算 gwFHp.mE
85.analytical procedures 分析程序 h#p1wK;N
86.vouch 核对 Y)%CxaO`
87.trace 追查 &^-quzlZ
88.audit sampling 审计抽样 cB5|%@$I
89.error 误差 Epm'u[wV
90.expected error 预期误差 Umwd<o
91.population 总体 v&:R{
92.sampling risk 抽样风险 XO |U4#ya
93.non- sampling risk 非抽样风险 7X| M\WUq
94.sampling unit 抽样单位 5x/q\p-{/
95.statistical sampling 统计抽样 y@!kp*0
96.tolerable error 可容忍误差 nU Oy-c
97.the risk of under reliance 信赖不足风险 #^IEQZgH
98.the risk of over reliance 信赖过度风险 8e_ITqV%
99.the risk of incorrect rejection 误拒风险 =d_@k[8<0
100. the risk of incorrect acceptance 误受风险 x+h7OvW{
101.working trial balance 试算平衡表 8.vPh
102.index and cross-referencing 索引和交叉索引 x
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103.cash receipt 现金收入 sePOW#|
104.cash disbursement 现金支出 GnbXS>
105.bank statement 银行对账单 ; *G[3kk
106.bank reconciliation 银行存款余额调节表 kTQ`$V(>&
107.balance sheet date 资产负债表日 .^s%Nh2jM
108.net realizable value 可变现净值 l\8l.xP
109.storeroom 仓库 ?3tR(H<
110.sale invoice 销售发票 )4[{+OJa
111.price list 价目表 H9)$ #r6i
112.positive confirmation request 积极式询证函 X/,4hjg
113.negative confirmation request 消极式询证函 J[<3Je=>$
114.purchase requisition 请购单 7{oG4X!
115.receiving report 验收报告 )i; y4S
116.gross margin 毛利 dy u brIG
117.manufacturing overhead 制造费用 D]+tr%
118.material requisition 领料单 5gq3 >qo
119.inventory-taking 存货盘点 ;FYiXK%
120.bond certificate 债券 8a{FxCBw
121.stock certificate 股票 L4SvE^2+
122.audit report 审计报告 %^RlE@l9
123.entity 被审计单位 ;8sEE?C
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124.addressee of the audit report 审计报告的收件人 F]Zg9c{#
125.unqualified opinion 无保留意见 &libC>a[
126.qualified opinion 保留意见 S<+_yB?
127.disclaimer of opinion 无法表示意见 8<u_ wt@
128.adverse opinion 否定意见 ;2RCgX!'%
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A (1)ABC 作业基础成本计算 wxPg*R+t
A (2)absorbed overhead 已吸收制造费用 UC
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A (3)absorption costing 吸收成本计算 >*A\/Da]j
A (4)account 账户,报表 D@H'8C\
A (5)accounting postulate 会计假设 AX8;x1t^.
A (6)accounting series release 会计公告文件 7<{Zq8)
A (7)accounting valuation 会计计价 #'z\[^vp
A (8)account sale 承销清单 DC`6g#*<
A (9)accountability concept 经营责任概念 <R~(6krJwZ
A (10)accountancy 会计职业 $Vp&Vc8
A (11)accountant 会计师 Zl"h-~31
A (12)accounting 会计 9&}qie,
A (13)agency cost 代理成本 d; @Kz^
A (14)accounting bases 会计基础 ;D]TPBE
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 +7+
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A (17)accounting policies 会计方针 J8a4.prqI
A (18)accounting rate of return 会计报酬率 0t7yK
A (19)accounting reference date 会计参照日 RCNqHYR
A (20)accounting reference period 会计参照期间 'rf='Y
A (21)accrual concept 应计概念 n2-R[W^
A (22)accrual expenses 应计费用 |6\ ?"#
A (23)acid test ration 速动比率(酸性测试比率) 2!dIW5I
A (24)acquisition 购置 Xu
HJy
A (25)acquisition accounting 收购会计 ' 7>}I{Lq
A (26)activity based accounting 作业基础成本计算 ~C=`yj
A (27)adjusting events 调整事项 c#9 zw[y-L
A (28)administrative expenses 行政管理费 `Y.RAw5LrE
A (29)advice note 发货通知 (m3p28Q?
A (30)amortization 摊销 NLb/Bja
A (31)analytical review 分析性检查 A@'):V8_%C
A (32)annual equivalent cost 年度等量成本法 ..;LU:F
A (33)annual report and accounts 年度报告和报表 $if(`8
A (34)appraisal cost 检验成本 /]]\jj#^
A (35)appropriation account 盈余分配账户 x#dJH9NR[
A (36)articles of association 公司章程细则 hUGIy(
A (37)assets 资产 ?vf{v
A (38)assets cover 资产保障 2~h)'n7Mw
A (39)asset value per share 每股资产价值 "_'9KBd!
A (40)associated company 联营公司 S%&l(=0X
A (41)attainable standard 可达标准 e~rBV+f
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A (42)attributable profit 可归属利润 !9iVe7V
A (43)audit 审计 Jc9SHC
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A (44)audit report 审计报告 9FK:lFGD
A (45)auditing standards 审计准则 WF-imI:EK
A (46)authorized share capital 额定股本 {LJCY<IGq
A (47)available hours 可用小时 f$V']dOj1q
A (48)avoidable costs 可避免成本 ZWf{!L,@Z
B (49)back-to-back loan 易币贷款 "@`mPe/
B (50)backflush accounting 倒退成本计算 Ev0V\tl>0
B (51)bad debts 坏帐 IRo[|&c
B (52)bad debts ratio 坏帐比率 pJ_Z[}d)c
B (53)bank charges 银行手续费 .M:,pw"S]
B (54)bank overdraft 银行透支 W,Dr2$V
B (55)bank reconciliation 银行存款调节表 #3u8BLy$Q
B (56)bank statement 银行对账单 E pM
4+
B (57)bankruptcy 破产 [zf9UUc~
B (58)basis of apportionment 分摊基础 aeUm,'Y$
B (59)batch 批量 NV9= ~cx
B (60)batch costing 分批成本计算 SCxzT}#J
B (61)beta factor B(市场)风险因素 {2Gp+&
B (62)bill 账单 z8z U3?
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 Mm.!$uR
B (65)bill of materials 用料预计单 :sT<<LtI-
B (66)bill payable 应付票据 ={maCYlE.
B (67)bill receivable 应收票据 W97Ka}Y
B (68)bin card 存货记录卡 5-u=ZB%
p
B (69)bonus 红利 `m'2RNSc+#
B (70)book-keeping 薄记 y
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B (71)Boston classification 波士顿分类 T/S-}|fhQ
B (72)breakeven chart 保本图 :^iR&`2~
B (73)breakeven point 保本点 OgH Wmb
B (74)breaking-down time 复位时间 $ a5K
B (75)budget 预算 )sNtwSl^
B (76)budget center 预算中心 $$qhX]^~
B (77)budget cost allowance 预算成本折让 A;kAAM
B (78)budget manual 预算手册 Za}91z"
B (79)budget period 预算期间 QX(:!b
B (80)budgetary control 预算控制 2?
!b!
B (81)budgeted capacity 预算生产能力 ;y k@`<
B (82)burden 制造费用 &