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注会《审计》英语常用词汇 w@oq.K
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1.audit 审计 d5WE^H)E.
2.attestation 鉴证 Vuz!~kLYIn
3.credibility 可信赖程度 z2,rnm
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4.audit of financial statements 财务报表审计 kW/ksz0)
5.agreed-upon procedures 执行商定程序 ,cbP yg
6.high levels of assurance 高水平保证 \3Xt\1qN4
7.compilation 编制 rfCoi>{<
8.reliability 可靠性 ^&Qaf:M
9.relevance 相关性 3HfT9
10.professional skepticism 职业谨慎 (T`x-wTl
11.objectivity 客观性 oM< &4F
12. professional competence 专业胜任能力 7f
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13.Senior/CPA-in-charge 项目经理 9Uk9TG 5
14.audit engagement letter 业务约定书 U;{VL!
15.recurring audit 连续审计 T>LtN
16.the client 委托人 geT<vh Z6
17.change CPA 更换注册会计师 %7L'2/Y2x
18.the existing CPA 现任注册会计师 K,^b=_]
19.the successor CPA 后任注册会计师 ]Q)TqwYF
20.the preceding CPA前任注册会计师 U>:p`@
21.issue the audit report 出具审计报告 NP|U
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22.expert 专家 az19-QIcg
23.the board of directors 董事会 _s=[z$EN&
24.knowledge of the entity‘ s business 了解被审计单位情况 |pJ.73
25.assess material misstatement risks评估重大错报风险 .>H7i`1D`
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4\-kzGgmo
27.a general knowledge of —— 初步了解―――的情况 )DoY*'Cl
28.a more knowledge of—— 进一步了解的情况 gE8>5_R|
29.the prior year‘s working papers 以前年度工作底稿 sg9ZYWcL
30.minutes of meeting 会议纪要 Ak4iG2
31.business risks 经营风险 =I*"vwc?
32.appropriateness 适当性 eBBh/=Zc
33.accounting estimate 会计估计 rKR<R(=!=
34.management representations 管理层声明 N-vr_4{g
35.going concern assumption 持续经营假设 _YbHnb
36.audit plan 审计计划 N(F9vZOs
37.significant audit areas 重点审计领域 N!btj,vx
38.error 错误 Bv/v4(G5g
39.fraud舞弊 ^yBx.GrQc
40.modified or additional procedures 修改或追加审计程序 ,9q5jOnk
41.misappropriation of assets 侵占资产 PRf2@0ZV
42.transactions without substance 虚假交易 !5p01]7
43.unusual pressures 异常压力 TNiF
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44.the suspected noncompliance 涉嫌存在违法行为 ^8We}bs-c
45.materialiy 重要性 o>j3<#?
46.exceed the materiality level 超过重要性水平 <4Ujk8Zj
47.approach the materiality level 接近重要性水平 R#Ss_y
48.an acceptably low level 可接受水平 ]l&
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 <;_X=s`f,
50.misstatements or omissions 错报或漏报 JkpA
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51.aggregate 总计 'm-s8]-W
52.subsequent events 期后事项 ~9x$tb x-
53.adjust the financial statements 调整财务报表 ;l~gA |A
54.perform additional audit procedures 实施追加的审计程序 Tw|=;m
55.audit risk 审计风险 ~2=B:;
56.detection risk 检查风险 'p{>zQ\5
57.inappropriate audit opinion 不适当的审计意见 $'kIo*cZ
58.material misstatement 重大的错报 g3"`b)M
59.tolerable misstatement 可容忍错报 _L&C4 <e'
60.the acceptable level of detection risk 可接受的检查风险 "y5c)l(Rg
61.assessed level of material misstatement risk 重大错报风险的评估水平 &4p:2,|r9
62.simall business 小规模企业 j63w(Jv/
63.accounting system 会计系统 D(L%fK` +
64.test of control 控制测试 5a4
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65.walk-through test 穿行测试 T;.#=h
66.communication 沟通 n?:s
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67.flow chart 流程图 -CxaOZG
68.reperformance of internal control 重新执行 _`ot||J
69.audit evidence 审计证据 wYNh0QlBH
70.substantive procedures 实质性程序 E+[K?W5
71.assertions 认定 Tpkm\_
72.esistence 存在 N{oD1%
73.occurrence 发生 8]+hfB/
74.completeness 完整性 V"\t
75.rights and obligations 权利和义务 +FyG{1?<
76.valuation and allocation 计价和分摊 Fe`$mtPu .
77.cutoff 截止 [% YCupr#
78.accuracy 准确性 'KM@$2tK^q
79.classification 分类 s6!aGZ
80.inspection 检查 kg9ZSkJr
81.supervision of counting 监盘 qfG
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82.observation 观察 }J"}poB:
83.confirmation 函证 c1!h;(&
84.computation 计算 eX$u
85.analytical procedures 分析程序 ~?S/0]?c
86.vouch 核对 LXfDXXF
87.trace 追查 r1$
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88.audit sampling 审计抽样 \%rX~UhZ=
89.error 误差 D0tI
90.expected error 预期误差 /ey}#SHm,
91.population 总体 _fa2ntuS=f
92.sampling risk 抽样风险 *G2p;n=2
93.non- sampling risk 非抽样风险 A"i40 @+
94.sampling unit 抽样单位 iv:[]o
95.statistical sampling 统计抽样 dsrzXmE0
96.tolerable error 可容忍误差 ^%*%=LJm
97.the risk of under reliance 信赖不足风险 @
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98.the risk of over reliance 信赖过度风险 |a/"7B|?\
99.the risk of incorrect rejection 误拒风险 #t
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100. the risk of incorrect acceptance 误受风险 ;S2^f;q~$
101.working trial balance 试算平衡表 F0]NtKaH
102.index and cross-referencing 索引和交叉索引 M~p=OM<
103.cash receipt 现金收入 <.+hV4,3
104.cash disbursement 现金支出 FL"7u2rh,
105.bank statement 银行对账单 ]KLjQpd
106.bank reconciliation 银行存款余额调节表 [y64%|m
107.balance sheet date 资产负债表日 !&?(ty^F
108.net realizable value 可变现净值 `A3"*,|z
109.storeroom 仓库 -h8A<
110.sale invoice 销售发票 ~ex1,J*}t
111.price list 价目表 7WKb|
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112.positive confirmation request 积极式询证函 45q-x_
113.negative confirmation request 消极式询证函 @a
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114.purchase requisition 请购单 i|y8n7c
115.receiving report 验收报告 b-yfBO
116.gross margin 毛利 ,o*x\jrGw
117.manufacturing overhead 制造费用 ~bg?V0
118.material requisition 领料单 pma'C\b>
119.inventory-taking 存货盘点 349W0>eOT
120.bond certificate 债券 +*mi%)I
121.stock certificate 股票 %9uLxC;
122.audit report 审计报告 rp{q.fy'U
123.entity 被审计单位 oj;Rh!O
124.addressee of the audit report 审计报告的收件人 nV@k}IJg:?
125.unqualified opinion 无保留意见 IBo)fE\O
126.qualified opinion 保留意见 )zf
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127.disclaimer of opinion 无法表示意见 -5\hZ!!J2
128.adverse opinion 否定意见 'UUIY$V
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A (1)ABC 作业基础成本计算 V80g+)|
A (2)absorbed overhead 已吸收制造费用 48Vmz
A (3)absorption costing 吸收成本计算 S[n;u-U
A (4)account 账户,报表 ~jQ|X?tR
A (5)accounting postulate 会计假设 u|BD=4*
A (6)accounting series release 会计公告文件 ,W'`rCxJ
A (7)accounting valuation 会计计价 ~C\R!DN,
A (8)account sale 承销清单 Q~MV0<{
A (9)accountability concept 经营责任概念 U\*}}
A (10)accountancy 会计职业 B>AmH%f/
A (11)accountant 会计师 x9hkE!{8
A (12)accounting 会计 :&S6AP
A (13)agency cost 代理成本 I'Ui` :A
A (14)accounting bases 会计基础 & w&JE]$ 5
A (15)accounting manual 会计手册 ?h2!Z{[0b
A (16)accounting period 会计期间 {U=Mfo?AH
A (17)accounting policies 会计方针 2"cUBFc1I
A (18)accounting rate of return 会计报酬率 @A GM=v
A (19)accounting reference date 会计参照日 ;G|5kvE>
A (20)accounting reference period 会计参照期间 \7n ;c
A (21)accrual concept 应计概念 (J
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A (22)accrual expenses 应计费用 R7+3$F5B
A (23)acid test ration 速动比率(酸性测试比率) nYhI0q
A (24)acquisition 购置 lyc
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A (25)acquisition accounting 收购会计 1MkQ$v7m
A (26)activity based accounting 作业基础成本计算 3x@t7B
A (27)adjusting events 调整事项 qRlS^=#
A (28)administrative expenses 行政管理费 ue"?n2
A (29)advice note 发货通知 Ka%u#};
A (30)amortization 摊销 __dSEOGoe
A (31)analytical review 分析性检查 HRS^91aK
A (32)annual equivalent cost 年度等量成本法 /@h)IuW
A (33)annual report and accounts 年度报告和报表 ve|ig]$5g<
A (34)appraisal cost 检验成本 plcz m 2
A (35)appropriation account 盈余分配账户 Kx==vq%39
A (36)articles of association 公司章程细则 ~\
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A (37)assets 资产 wK>a&`<
A (38)assets cover 资产保障 C^oj/}^
A (39)asset value per share 每股资产价值 9ozN$:
A (40)associated company 联营公司 E]Dcb*t
A (41)attainable standard 可达标准 X`
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A (42)attributable profit 可归属利润 *i3\`;^=
A (43)audit 审计 @#m@ .
A (44)audit report 审计报告 di$\\ Ah
A (45)auditing standards 审计准则 }rK9M$2]u
A (46)authorized share capital 额定股本 hilgl<UF
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 hq+j8w}<-
B (49)back-to-back loan 易币贷款 Vcjmj
B (50)backflush accounting 倒退成本计算 Ns
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B (51)bad debts 坏帐 b`:n i
B (52)bad debts ratio 坏帐比率 "Bn8WT2?
B (53)bank charges 银行手续费 m
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B (54)bank overdraft 银行透支 'y_<O |-
B (55)bank reconciliation 银行存款调节表 -|_#6-9
B (56)bank statement 银行对账单 pe%$(%@v
B (57)bankruptcy 破产 nSR7$yS_
B (58)basis of apportionment 分摊基础 ,,
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B (59)batch 批量 "L ,)4v/J
B (60)batch costing 分批成本计算 rx[l7F
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B (61)beta factor B(市场)风险因素 FLf< gz
B (62)bill 账单 b&]_5 GGc
B (63)bill of exchange 汇票 P)D2PVD
B (64)bill of landing 提单 #7(?B{i
B (65)bill of materials 用料预计单 :xwyE(w
B (66)bill payable 应付票据 -]hk2Q0
B (67)bill receivable 应收票据 X"hdCY%
B (68)bin card 存货记录卡 =*2_B~`
B (69)bonus 红利 q
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B (70)book-keeping 薄记 A?)nLp&Y
B (71)Boston classification 波士顿分类 #^FDG1=
B (72)breakeven chart 保本图 bEvlk\iql
B (73)breakeven point 保本点 I!-"SuBy4J
B (74)breaking-down time 复位时间 t_ju[xL5B
B (75)budget 预算 ;YGCsLT<xt
B (76)budget center 预算中心 L<dJWxf?D
B (77)budget cost allowance 预算成本折让 H<N$z3k
B (78)budget manual 预算手册 r~2
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B (79)budget period 预算期间 ,ICn]P
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B (80)budgetary control 预算控制 <A~a|A-QFR
B (81)budgeted capacity 预算生产能力 t,P_&0X
B (82)burden 制造费用 ZsnFuk#W
B (83)business center 经营中心 &AUtUp
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B (84)business entity 营业个体 rm}%C(C{J
B (85)business unit 经营单位 IJ[r!&PY
B (86)buy-out management 管理性购买产权 "39\@Ow
B (87)by-product 副产品 r3;@
C (88)called-up share capital 催缴股本 Sj(5xa[
C (89)capacity 生产能力 .Tm m
C (90)capacity ratios 生产能力比率 ),!1B%
C (91)capital 资本 8GN_3pT
C (92)capital assets pricing model资本资产计价模式 AX{X:L8Ut2
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 #OMFv.
C (95)capital expenditure 资本支出 Py72:;wn
C (96)capital expenditureauthorization 资本支出核准 `>1XL 2
C (97)capital expenditure control 资本支出控制 W[VbFsI&b
C (98)capital expenditure proposal资本支出申请 NB^+Hcb$
C (99)capital funding planning 资本基金筹集计划 r `;_ #&b
C (100)capital gain 资本收益 ](@HPAG]
C (101)capital investment appraisal资本投资评估 NNgpDL*
C (102)capital maintenance 资本保全 4it^-M
C (103)capital resource planning 资本资源计划 s;!_'1pi@
C (104)capital surplus 资本盈余 -Z(='A
C (105)capital turnover 资本周转率 /XVjcD66c
C (106)card 记录卡 V$?@
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C (107)cash 现金 y&&%%3
C (108)cash account 现金账户 chC= $(5
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C (109)cash book 现金账薄 T9'd?nw9
C (110)cash cow 金牛产品 wJAJ
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C (111)cash flow 现金流量 7B@1[
C (112)cash discounted 现金贴现 UE\Z]t!
C (113)cash flow budget 现金流量预算 w\}@+w3b~
C (114)cash flow statement 现金流量表 Kg;u.4.-M
C (115)cash ledger 现金分类账 `uh+d
C (116)cash limit 现金限额 oE.
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C (117)CCA 现时成本会计 yQz6K6p
C (118)center 中心 `k;MGs)&
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 S*3*Q l*
C (121)cheque 支票 QWQJSz5
C (122)cheque register 支票登记薄 Q94Lq~?YF
C (123)coin analysis 零钱分类 N|5fkx<d^
C (124)classification 分类 $o%:ST4
C (125)clock card 工时卡 DQI
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C (126)code 代码 Da3Z>/S
C (127)commitment accounting 承诺确认会计 'c/S$_r
C (128)common cost 共同成本 pNnZ-R|u
C (129)company limited byguarantee 有限担保责任公司 p}e1!q;N
C (130)company limited shares 股份有限公司 xg;I::hE7X
C (131)competitive position 竞争能力状况 ZJf:a}=h
C (132)concept 概念 @>Bgld&vl
C (133)conglomerate 跨行业企业 <p5?yF
C (134)consistency concept 一致性概念 P _x(`H
C (135)consolidated accounts 合并报表 =THRyZCH
C (136)consolidation accounting 合并会计 j;yKL-ycB
C (137)consortium 财团 Q)[DSM
C (138)contingency plan 应急计划 `k.0d`3(
C (139)contingent liabilities 或有负债 UFzC8
C (140)continuous operation 连续生产 +l27y0>t
C (141)contra 抵消 $n=w
C (142)contract cost 合同成本 zI.%b7wq
C (143)contract costing 合同成本计算 H3>49;`
C (144)contribution 贡献毛益 90Bn}@t=Q
C (145)contribution centre 贡献中心 `e[>S
C (146)contribution chart 贡献图 wLa8&E