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注会《审计》英语常用词汇 #fkOm
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1.audit 审计 K4|{[YpPB
2.attestation 鉴证 j87IxB?o
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 m
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5.agreed-upon procedures 执行商定程序 ndxijqw
6.high levels of assurance 高水平保证 P%^\<#Ya7
7.compilation 编制 <cx,Z5W
8.reliability 可靠性 @K}8zMmW#
9.relevance 相关性 d\{a&\v
10.professional skepticism 职业谨慎 *=~X1s
11.objectivity 客观性 B>{\qj)%
12. professional competence 专业胜任能力 -_xC,dwK
13.Senior/CPA-in-charge 项目经理 TkjPa};R
14.audit engagement letter 业务约定书 1Yb9ILX[J
15.recurring audit 连续审计 ]Yd7
16.the client 委托人 x}*Y =Xh
17.change CPA 更换注册会计师 +E-f
18.the existing CPA 现任注册会计师 p}{V%!`_
19.the successor CPA 后任注册会计师 J6m(\o
20.the preceding CPA前任注册会计师 /&Vgo~.J
21.issue the audit report 出具审计报告 iT}L9\
22.expert 专家 69tT'U3vb$
23.the board of directors 董事会 $KGpcl
24.knowledge of the entity‘ s business 了解被审计单位情况 A
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25.assess material misstatement risks评估重大错报风险 y|0I3n]e
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 QnPgp(d<
27.a general knowledge of —— 初步了解―――的情况 J`@#yHL
28.a more knowledge of—— 进一步了解的情况 Xy'qgK?
29.the prior year‘s working papers 以前年度工作底稿 $v*0
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30.minutes of meeting 会议纪要 ~hxo_&
31.business risks 经营风险 x|oa"l^JZ"
32.appropriateness 适当性 #&jr9RB
33.accounting estimate 会计估计 i[M]d`<36
34.management representations 管理层声明 R
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35.going concern assumption 持续经营假设 i@|.1dWh
36.audit plan 审计计划 x[i Et%_
37.significant audit areas 重点审计领域 SjRR8p<
38.error 错误 q7'[II;
39.fraud舞弊 i<%
40.modified or additional procedures 修改或追加审计程序 {cF>,T
41.misappropriation of assets 侵占资产 {
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42.transactions without substance 虚假交易 &ivPY
43.unusual pressures 异常压力 *E-
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44.the suspected noncompliance 涉嫌存在违法行为 x w%'R-
45.materialiy 重要性 -$J%.fdPs
46.exceed the materiality level 超过重要性水平 05>xQx?"m4
47.approach the materiality level 接近重要性水平 YvP u%=eF
48.an acceptably low level 可接受水平 }{(|^s =
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 9v2(cpZ
50.misstatements or omissions 错报或漏报 e2xqKG
51.aggregate 总计 )xMP
52.subsequent events 期后事项 1 n86Mp1.e
53.adjust the financial statements 调整财务报表 mp x/~`c
54.perform additional audit procedures 实施追加的审计程序 ->S6S_H/+&
55.audit risk 审计风险 ?fXlrJ
56.detection risk 检查风险 V^^nJs
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57.inappropriate audit opinion 不适当的审计意见 ErDt~FH
58.material misstatement 重大的错报 $*u{i4b
59.tolerable misstatement 可容忍错报 U2(|/M+
60.the acceptable level of detection risk 可接受的检查风险 }M I9?\"q
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?8LRd5LH
62.simall business 小规模企业 {lhdropd
63.accounting system 会计系统 tt7l%olw
64.test of control 控制测试 VC6S4FU4K
65.walk-through test 穿行测试 fWBI}~e
66.communication 沟通 #
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67.flow chart 流程图 3C8W]yw/s
68.reperformance of internal control 重新执行 Jc#()4
69.audit evidence 审计证据 u/h!i@_w[
70.substantive procedures 实质性程序 W]v[Xm$q
71.assertions 认定 $K,6!FyBa
72.esistence 存在 FrNW@
73.occurrence 发生 wPl!}HNf
74.completeness 完整性 bh8IF,@a
75.rights and obligations 权利和义务 9N[vNg<n
76.valuation and allocation 计价和分摊 y/}>)o4Q
77.cutoff 截止 >Tm|}\qEb
78.accuracy 准确性 mmVx',k
79.classification 分类 ]bq<vI%
80.inspection 检查 Q(}TN,N
81.supervision of counting 监盘
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82.observation 观察 O_p:`h:
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83.confirmation 函证 ~la=rh3
84.computation 计算 g]g2`ab |
85.analytical procedures 分析程序 @lau?@$ja
86.vouch 核对 Y.Er!(pz
87.trace 追查 oJk$ +v6
88.audit sampling 审计抽样 s1!_zf_
89.error 误差 oK GF Dl]3
90.expected error 预期误差 cs ?@Ri=g
91.population 总体 s'V8PN+-
92.sampling risk 抽样风险 2wWL]`(E
93.non- sampling risk 非抽样风险 +McKyEa
94.sampling unit 抽样单位 \Mv8pU
95.statistical sampling 统计抽样 ,T{(t@
96.tolerable error 可容忍误差 bT@7&
97.the risk of under reliance 信赖不足风险 *XmOWV2Y_
98.the risk of over reliance 信赖过度风险 !Cj1:P
99.the risk of incorrect rejection 误拒风险 j${:Y$VmE
100. the risk of incorrect acceptance 误受风险 sg(L`P
101.working trial balance 试算平衡表 dm Lgt)-t
102.index and cross-referencing 索引和交叉索引 1:%m
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103.cash receipt 现金收入 F*QD\sG:
104.cash disbursement 现金支出 X,/@#pSOz
105.bank statement 银行对账单 W
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 6 qK0G$>
108.net realizable value 可变现净值 |n;gGR\
109.storeroom 仓库 *|x2"?d-F:
110.sale invoice 销售发票 [FKmZzEy
111.price list 价目表 ?S8cl7;+
112.positive confirmation request 积极式询证函 U/M(4H3>H
113.negative confirmation request 消极式询证函 ,>%AEN6N2
114.purchase requisition 请购单 #[*e$C
115.receiving report 验收报告 <ZJ>jZV0*
116.gross margin 毛利 >qn@E?Uf
117.manufacturing overhead 制造费用 [Bp[=\
118.material requisition 领料单 i4.s_@2Y
119.inventory-taking 存货盘点 g
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120.bond certificate 债券 0>-l {4srs
121.stock certificate 股票 181-m7W
122.audit report 审计报告 |,]#vcJP#b
123.entity 被审计单位 #3$U&|`
124.addressee of the audit report 审计报告的收件人 L_jwM^8
125.unqualified opinion 无保留意见 (J):
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126.qualified opinion 保留意见 fp9ksxb@m
127.disclaimer of opinion 无法表示意见 )\uy 0+b
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 g~%=[1
A (2)absorbed overhead 已吸收制造费用 ..7"&-?g{4
A (3)absorption costing 吸收成本计算 c?d+>5"VX
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 `4Z#/g
A (6)accounting series release 会计公告文件 -(>x@];r0
A (7)accounting valuation 会计计价 @
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A (8)account sale 承销清单 0i$jtCCL(
A (9)accountability concept 经营责任概念 /'G'GQrr
A (10)accountancy 会计职业 <P( K,L?r
A (11)accountant 会计师 Xt'R@"H<V9
A (12)accounting 会计 E]_lYYkA
A (13)agency cost 代理成本 lw? f2_fi
A (14)accounting bases 会计基础 ]k{cPK
A (15)accounting manual 会计手册 &P!^k0NJR
A (16)accounting period 会计期间 7 .+kcqX
A (17)accounting policies 会计方针 P-No;/!B#
A (18)accounting rate of return 会计报酬率 QA.B.U7!
A (19)accounting reference date 会计参照日 (EUX>IJ
A (20)accounting reference period 会计参照期间 s.KJYP
A (21)accrual concept 应计概念 wH!]B-hn
A (22)accrual expenses 应计费用 Px=/fO G
A (23)acid test ration 速动比率(酸性测试比率) .gT@_.ZD9
A (24)acquisition 购置 >S{1=N@Ev=
A (25)acquisition accounting 收购会计 622mNY
A (26)activity based accounting 作业基础成本计算 *ARro
Ndr
A (27)adjusting events 调整事项 d"5:/Mo
A (28)administrative expenses 行政管理费 4ej$)AdW3
A (29)advice note 发货通知 UNYU2ze'
A (30)amortization 摊销 h&yaug,.
A (31)analytical review 分析性检查 u[ s+YGS
A (32)annual equivalent cost 年度等量成本法 jzEimKDE's
A (33)annual report and accounts 年度报告和报表 \I,<G7!0
A (34)appraisal cost 检验成本 d2.eDEOsC
A (35)appropriation account 盈余分配账户 5jy>)WqK
A (36)articles of association 公司章程细则 h+.^8fPR
A (37)assets 资产 GWA_,/jS%
A (38)assets cover 资产保障 Aid{PGDk
A (39)asset value per share 每股资产价值 %<DRrKt
A (40)associated company 联营公司 K(6=)
A (41)attainable standard 可达标准 4_t
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A (42)attributable profit 可归属利润 o|alL-
A (43)audit 审计 ":"M/v%F
A (44)audit report 审计报告 )l30~5u<J
A (45)auditing standards 审计准则 j@kBCzX
A (46)authorized share capital 额定股本 RLulz|jC
A (47)available hours 可用小时 R) @k|
A (48)avoidable costs 可避免成本 TmX~vZ
B (49)back-to-back loan 易币贷款 q.<q(r
B (50)backflush accounting 倒退成本计算 giaO7Qh~
B (51)bad debts 坏帐 W
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B (52)bad debts ratio 坏帐比率 g:;v]
B (53)bank charges 银行手续费 FAE>N-brQ
B (54)bank overdraft 银行透支 +-ieaF
B (55)bank reconciliation 银行存款调节表 _vU,avw
B (56)bank statement 银行对账单 ,*S?L
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B (57)bankruptcy 破产 Q:-H UbB
B (58)basis of apportionment 分摊基础 NZeI qhj
B (59)batch 批量 30<dEoF
B (60)batch costing 分批成本计算 Jz:d\M~j5
B (61)beta factor B(市场)风险因素 `2S{.s
B (62)bill 账单 4sZ^:h,1
B (63)bill of exchange 汇票 R"O9~s6N
B (64)bill of landing 提单 Ju+@ROZ
B (65)bill of materials 用料预计单 [.<vISRir
B (66)bill payable 应付票据 s|,gn 5
B (67)bill receivable 应收票据 KM0
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B (68)bin card 存货记录卡 sSD(mO<(
B (69)bonus 红利 7qW:^2y
B (70)book-keeping 薄记 uVscF
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B (71)Boston classification 波士顿分类 M"p $9t
B (72)breakeven chart 保本图 R>gj"nB
B (73)breakeven point 保本点 3<JZt.|
B (74)breaking-down time 复位时间 `GPK$ue
B (75)budget 预算 }E/L:
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 T5-4Q
B (78)budget manual 预算手册 ;xth#j
B (79)budget period 预算期间 UdL`.D,
B (80)budgetary control 预算控制 '{:(4>&
B (81)budgeted capacity 预算生产能力 -BoN}xE4
B (82)burden 制造费用 NoYu"57\
B (83)business center 经营中心 @1n
B (84)business entity 营业个体 lc5NC;JR
B (85)business unit 经营单位 ]"CAP%
B (86)buy-out management 管理性购买产权 C|!E'8Rw
B (87)by-product 副产品 AQ0L9?
C (88)called-up share capital 催缴股本 u:,B"!
C (89)capacity 生产能力 9m6w.:S
C (90)capacity ratios 生产能力比率 4El{2cfA
C (91)capital 资本 orHVL 2
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C (92)capital assets pricing model资本资产计价模式 6 #{=
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C (93)capital commitment 承诺资本 IRS^F;)
C (94)capital employed 已运用的资本 ( I,V+v+{Y
C (95)capital expenditure 资本支出 Y_)04dmr@[
C (96)capital expenditureauthorization 资本支出核准 Xq)'p8C?
C (97)capital expenditure control 资本支出控制 A>k+
4|f
C (98)capital expenditure proposal资本支出申请 Kw?,A
C (99)capital funding planning 资本基金筹集计划 Ak}l6{ ..
C (100)capital gain 资本收益 7<