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注会《审计》英语常用词汇 w[/_ o,R
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1.audit 审计 0tFR.
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2.attestation 鉴证 jNC@b>E?~
3.credibility 可信赖程度 \i2S'AblYq
4.audit of financial statements 财务报表审计 .!B>pp(9
5.agreed-upon procedures 执行商定程序 ~+HZQv3Y
6.high levels of assurance 高水平保证 kdam]L:9
7.compilation 编制 HRG2sv T4t
8.reliability 可靠性 ]y**ZFA
9.relevance 相关性
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10.professional skepticism 职业谨慎 ZQVr]/W^r
11.objectivity 客观性 FEF $4)ROv
12. professional competence 专业胜任能力 4D4Y.g_x
13.Senior/CPA-in-charge 项目经理 KkCA*GS
14.audit engagement letter 业务约定书 $Y\-X<gRH
15.recurring audit 连续审计 ^@4$O|3Wh'
16.the client 委托人 (H_YYZ3ZX
17.change CPA 更换注册会计师 gQ0W>\xz
18.the existing CPA 现任注册会计师 "Q[rM1R
19.the successor CPA 后任注册会计师 l)d(N7HME
20.the preceding CPA前任注册会计师 PlX6,3F
21.issue the audit report 出具审计报告 5LF#w_x
22.expert 专家 *oW^P~m/
23.the board of directors 董事会 m,qMRcDF
24.knowledge of the entity‘ s business 了解被审计单位情况 e=).0S`*F
25.assess material misstatement risks评估重大错报风险 ;
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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 c:@lR/oe"
27.a general knowledge of —— 初步了解―――的情况 SXJ]()L?[v
28.a more knowledge of—— 进一步了解的情况 n6 VX0R
29.the prior year‘s working papers 以前年度工作底稿 Tp.t.Qic
30.minutes of meeting 会议纪要 oA;> z
31.business risks 经营风险 U7(t >/
32.appropriateness 适当性 jkrv2 `"
33.accounting estimate 会计估计 ;r1.Uz(
34.management representations 管理层声明 >X$I:M<L
35.going concern assumption 持续经营假设 4Gsb
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36.audit plan 审计计划 ]6*+i $
37.significant audit areas 重点审计领域 U~}
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38.error 错误 %z_L}L
39.fraud舞弊 /+p]VHP\
40.modified or additional procedures 修改或追加审计程序 ]rY3bG'&
41.misappropriation of assets 侵占资产 #6'+e35^ 8
42.transactions without substance 虚假交易 >~vZ+YO
43.unusual pressures 异常压力 Ia'm9Z
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44.the suspected noncompliance 涉嫌存在违法行为 |nu)=Ag
45.materialiy 重要性 'y?
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46.exceed the materiality level 超过重要性水平 vp_$Ft-R
47.approach the materiality level 接近重要性水平 Fb^Ae6/i
48.an acceptably low level 可接受水平 8YLS/dN0 w
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 8K;wX%_,
50.misstatements or omissions 错报或漏报 [? 1m6u;
51.aggregate 总计 D$vP&7pOr4
52.subsequent events 期后事项 >7Y6NAwY
53.adjust the financial statements 调整财务报表 (e~vrSk+)~
54.perform additional audit procedures 实施追加的审计程序 Qt
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55.audit risk 审计风险 h]w5N2$}?
56.detection risk 检查风险 H"n@=DMLm
57.inappropriate audit opinion 不适当的审计意见 #R#o/@|
58.material misstatement 重大的错报 "
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59.tolerable misstatement 可容忍错报 xtN=?WjVe0
60.the acceptable level of detection risk 可接受的检查风险 @9}SHS
61.assessed level of material misstatement risk 重大错报风险的评估水平 yrgb6)]nm@
62.simall business 小规模企业 "KhVS
63.accounting system 会计系统 %
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64.test of control 控制测试 OZc.Rtgc
65.walk-through test 穿行测试 E{#Y=
66.communication 沟通 -AX[vTB
67.flow chart 流程图 AY~~ a)V
68.reperformance of internal control 重新执行 :{tj5P!S
69.audit evidence 审计证据 sO;]l"{<
70.substantive procedures 实质性程序 \.AI;^)X@]
71.assertions 认定 Ze:Y"49S+>
72.esistence 存在 OBBEsD/bc
73.occurrence 发生 Q&;d7A.@
74.completeness 完整性 noLb
75.rights and obligations 权利和义务 \~{b;$N}
76.valuation and allocation 计价和分摊 /U1 jCLR'
77.cutoff 截止 e|~s'{3
78.accuracy 准确性 -g6C;<Y
79.classification 分类 I8]q~Q<-P
80.inspection 检查 o@! !I w
81.supervision of counting 监盘 .:(N1n'>1
82.observation 观察 NW=tZV Q<X
83.confirmation 函证 j}devpO
84.computation 计算 wsg u# as|
85.analytical procedures 分析程序 p#T^o]+
86.vouch 核对 Pp9nilb_(
87.trace 追查 Pqc+p E
88.audit sampling 审计抽样 h4 X >
89.error 误差 jh*aD=y
90.expected error 预期误差 KDmzKOl
91.population 总体
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92.sampling risk 抽样风险 x
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93.non- sampling risk 非抽样风险 HsQ\xQ"k!
94.sampling unit 抽样单位 [L+VvO%cT
95.statistical sampling 统计抽样 ?{bAyh/
96.tolerable error 可容忍误差 cYafQyU
97.the risk of under reliance 信赖不足风险 dreEe s`|
98.the risk of over reliance 信赖过度风险 *?Pbk+}%
99.the risk of incorrect rejection 误拒风险 |n_es)A
100. the risk of incorrect acceptance 误受风险 hG3p"_
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101.working trial balance 试算平衡表 wzka4J {
102.index and cross-referencing 索引和交叉索引 M^$liS.D
103.cash receipt 现金收入 j & x=?jX
104.cash disbursement 现金支出 $kM8E@x2
105.bank statement 银行对账单 @N'0:0Nb_
106.bank reconciliation 银行存款余额调节表 0k7kmDW
107.balance sheet date 资产负债表日 >aaHN1Ca
108.net realizable value 可变现净值 oB8x_0#n
109.storeroom 仓库 ^^{gn3xJ
110.sale invoice 销售发票 lW8!_h"G`n
111.price list 价目表 =yZiBJ
112.positive confirmation request 积极式询证函 6x_tX
113.negative confirmation request 消极式询证函 |k-IY]6
114.purchase requisition 请购单 :.k)!
115.receiving report 验收报告 Q:+cLl&;hB
116.gross margin 毛利 IRxFcLk
117.manufacturing overhead 制造费用 ZvS|a~jO
118.material requisition 领料单 \B<A.,i4
119.inventory-taking 存货盘点 1~x=bphS
120.bond certificate 债券 wB0zFlP
121.stock certificate 股票 ;J)8#|
122.audit report 审计报告 2'8$I}h
123.entity 被审计单位 YyZ>w2_MTi
124.addressee of the audit report 审计报告的收件人 !83N.
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125.unqualified opinion 无保留意见 yye(^
126.qualified opinion 保留意见 :<}.3 Q?&
127.disclaimer of opinion 无法表示意见 NP {O
128.adverse opinion 否定意见 u,rieKYF
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A (1)ABC 作业基础成本计算 q[}[w! to
A (2)absorbed overhead 已吸收制造费用 2EdKxw3$]
A (3)absorption costing 吸收成本计算 J:c]z
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A (4)account 账户,报表 #An
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A (5)accounting postulate 会计假设 fy(i<L
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A (6)accounting series release 会计公告文件 );cu{GY
A (7)accounting valuation 会计计价 N]k(
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A (8)account sale 承销清单 #78P_{#!
A (9)accountability concept 经营责任概念 ppBIl6
A (10)accountancy 会计职业 t[.wx.y&0
A (11)accountant 会计师 njk1x
A (12)accounting 会计 ?xTh}Sky
A (13)agency cost 代理成本 R&OqmhT!
A (14)accounting bases 会计基础 \*_@`1m
A (15)accounting manual 会计手册 l9 |x7GB
A (16)accounting period 会计期间 ly{Q>MBM
A (17)accounting policies 会计方针 8-wW?YTG
A (18)accounting rate of return 会计报酬率 Zy -&g:
A (19)accounting reference date 会计参照日 J01Y%W
A (20)accounting reference period 会计参照期间 l
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A (21)accrual concept 应计概念 X2MQa:yksP
A (22)accrual expenses 应计费用 gyI(O>e
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 iuX82z`
A (25)acquisition accounting 收购会计 wlh V!a0>
A (26)activity based accounting 作业基础成本计算 ma\UJz
A (27)adjusting events 调整事项 eqyZ|6
A (28)administrative expenses 行政管理费 W
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A (29)advice note 发货通知 sp0j2<$a
A (30)amortization 摊销
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A (31)analytical review 分析性检查 xF+a.gAIb
A (32)annual equivalent cost 年度等量成本法 F=29"1 ._
A (33)annual report and accounts 年度报告和报表 $hkMJ),T~
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 ^Fl6-|^~
A (36)articles of association 公司章程细则 (X
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A (37)assets 资产 Y!kz0
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A (38)assets cover 资产保障 J#0oL_xY#
A (39)asset value per share 每股资产价值 U[$KQEJYj
A (40)associated company 联营公司 pLFJ"3IJB
A (41)attainable standard 可达标准 3q>6gaTv
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A (42)attributable profit 可归属利润 uh~/ybR
A (43)audit 审计 Uf`lGGM
A (44)audit report 审计报告 2>.2H
A (45)auditing standards 审计准则 p<|I!n&9
A (46)authorized share capital 额定股本 idC4yH42
A (47)available hours 可用小时 )Tc eNH
A (48)avoidable costs 可避免成本 J{gqm
B (49)back-to-back loan 易币贷款 s7FJJTn
B (50)backflush accounting 倒退成本计算 <(]e/}
B (51)bad debts 坏帐 *aXZON
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B (52)bad debts ratio 坏帐比率 n.{+\M6k
B (53)bank charges 银行手续费 LvJ')HG
B (54)bank overdraft 银行透支 S^GB\uJ
B (55)bank reconciliation 银行存款调节表 >A$J5B>d
B (56)bank statement 银行对账单 IeqJ>t:
B (57)bankruptcy 破产 <"uT=]wZ=
B (58)basis of apportionment 分摊基础 )p-B@5bb
B (59)batch 批量 3 <V{.T
B (60)batch costing 分批成本计算 zFjG20w%3g
B (61)beta factor B(市场)风险因素 C
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B (62)bill 账单 oh '\,zpL
B (63)bill of exchange 汇票 h^P>,dy0
B (64)bill of landing 提单 74 c1i
B (65)bill of materials 用料预计单 6?/$K{AI
B (66)bill payable 应付票据 ?"p:6%GFz
B (67)bill receivable 应收票据 .(Gq9m[~8H
B (68)bin card 存货记录卡 d9XX^nY.
B (69)bonus 红利 y)W.xR
B (70)book-keeping 薄记 PMJe6*(x/
B (71)Boston classification 波士顿分类 8@)/a
B (72)breakeven chart 保本图 5#zwdoQ
B (73)breakeven point 保本点 1n! JfsU
B (74)breaking-down time 复位时间 OCzWP,
B (75)budget 预算 P!C!E/Jf5
B (76)budget center 预算中心 &z-f,`yG
B (77)budget cost allowance 预算成本折让 71+J{XOC
B (78)budget manual 预算手册 R|T_9/#)
B (79)budget period 预算期间 ?Uzs^rsb
B (80)budgetary control 预算控制 XelY?Ph,,
B (81)budgeted capacity 预算生产能力 k;p:P ?s5Y
B (82)burden 制造费用 #&G^%1!
B (83)business center 经营中心 WV5gH*uUa
B (84)business entity 营业个体 L&qzX)
B (85)business unit 经营单位 (9h{7<wD`
B (86)buy-out management 管理性购买产权 C#X0Cn0ln
B (87)by-product 副产品 K1Tq7/N
C (88)called-up share capital 催缴股本 R/
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C (89)capacity 生产能力 oJK]oVX9i
C (90)capacity ratios 生产能力比率 uG\+`[-{0
C (91)capital 资本 "v-\nAu
C (92)capital assets pricing model资本资产计价模式 :K&
C (93)capital commitment 承诺资本 J{=by]-rD,
C (94)capital employed 已运用的资本 3LZ0EYVL
C (95)capital expenditure 资本支出 fbSl$jn.
C (96)capital expenditureauthorization 资本支出核准 XljiK8q;%
C (97)capital expenditure control 资本支出控制 N}wi<P:*)
C (98)capital expenditure proposal资本支出申请 n
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C (99)capital funding planning 资本基金筹集计划 dL<okw
C (100)capital gain 资本收益 AigL:4[
C (101)capital investment appraisal资本投资评估 " *xQN "F
C (102)capital maintenance 资本保全 ZoB
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C (103)capital resource planning 资本资源计划 KIdlndGs
C (104)capital surplus 资本盈余 5gg_c?Vh/
C (105)capital turnover 资本周转率 }io9Hk>|
C (106)card 记录卡 w
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C (107)cash 现金 |b'fp1<