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注会《审计》英语常用词汇 :p{iBDA
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1.audit 审计 biJU r^n
2.attestation 鉴证 o8" [6Ys
3.credibility 可信赖程度 -vMP{,
4.audit of financial statements 财务报表审计 ecb[m2z
5.agreed-upon procedures 执行商定程序 |^=`ln!
6.high levels of assurance 高水平保证 j6\{j#q
7.compilation 编制 =\3*;59\
8.reliability 可靠性 iJ\#su
9.relevance 相关性 R'{V&H^Z
10.professional skepticism 职业谨慎 pD]Ry"
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11.objectivity 客观性 Yp
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12. professional competence 专业胜任能力 @cx!m
13.Senior/CPA-in-charge 项目经理 b~|B(lL6Xm
14.audit engagement letter 业务约定书 f7`y*9^
15.recurring audit 连续审计 $R^"~|m3M
16.the client 委托人 HdGy$m`
17.change CPA 更换注册会计师 @/9>
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18.the existing CPA 现任注册会计师 aoBM_#
19.the successor CPA 后任注册会计师 }b-?Dm_H
20.the preceding CPA前任注册会计师 5=dg4"b]
21.issue the audit report 出具审计报告 qP"m819m
22.expert 专家 U{ Y)\hR-
23.the board of directors 董事会 r4-r
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24.knowledge of the entity‘ s business 了解被审计单位情况 >Nov9<p
25.assess material misstatement risks评估重大错报风险 'HC4Q{b`
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 wC[J=:]tA5
27.a general knowledge of —— 初步了解―――的情况 `pKQ|zGw
28.a more knowledge of—— 进一步了解的情况 N=wB1gJ
29.the prior year‘s working papers 以前年度工作底稿 {{O1
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30.minutes of meeting 会议纪要 qn<~
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31.business risks 经营风险 /5o~$S
32.appropriateness 适当性 ^ PD a
33.accounting estimate 会计估计 |OC6yN *P)
34.management representations 管理层声明 Gf"/fpeQx
35.going concern assumption 持续经营假设 eVy,7go h
36.audit plan 审计计划 ]6%| L
37.significant audit areas 重点审计领域 X<1# )xC
38.error 错误 FNUue
39.fraud舞弊 ;xb:{?
40.modified or additional procedures 修改或追加审计程序 #bGt%*Re p
41.misappropriation of assets 侵占资产 m\Dbb.vBvW
42.transactions without substance 虚假交易 K
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43.unusual pressures 异常压力 Q%85,L^ U
44.the suspected noncompliance 涉嫌存在违法行为 K(_nfE{
45.materialiy 重要性 G6I>Ry[2?
46.exceed the materiality level 超过重要性水平 U*6r".sz
47.approach the materiality level 接近重要性水平 'a0$74f z
48.an acceptably low level 可接受水平 Q4UaqiL
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 LOp<c<+aW
50.misstatements or omissions 错报或漏报 a.q
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51.aggregate 总计 6@bO3K|
52.subsequent events 期后事项 x1TB
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53.adjust the financial statements 调整财务报表 2"NJt9w
54.perform additional audit procedures 实施追加的审计程序 f#[Fqkmj
55.audit risk 审计风险 :#+VH_%N
56.detection risk 检查风险 |n~-LH++
57.inappropriate audit opinion 不适当的审计意见 chxO*G
58.material misstatement 重大的错报 vmL0H)q
59.tolerable misstatement 可容忍错报 7ZN0_Qs
60.the acceptable level of detection risk 可接受的检查风险 &u.t5m7(
61.assessed level of material misstatement risk 重大错报风险的评估水平 :V
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62.simall business 小规模企业 q),yY]5
63.accounting system 会计系统 Zj$U_
64.test of control 控制测试 8)T.[AP
65.walk-through test 穿行测试 OJ&~uV >2
66.communication 沟通 MbF.KmV
67.flow chart 流程图 5*~G7/hT
68.reperformance of internal control 重新执行 wVp
69.audit evidence 审计证据 G!wFG-Y}
70.substantive procedures 实质性程序 p6|0JBm
71.assertions 认定 D;m>9{=
72.esistence 存在 F(mm0:lT
73.occurrence 发生 YX-G>.Pc
74.completeness 完整性 hv8V=Z'Q
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 lLl^2[4k5
77.cutoff 截止
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78.accuracy 准确性 )p 2kx
79.classification 分类 9z,V]v=
80.inspection 检查 OTSbhI'v
81.supervision of counting 监盘 H:2#/1Oz>
82.observation 观察 ]H%y7kH8
83.confirmation 函证 u|i.6:/=
84.computation 计算 aO6w:IO
85.analytical procedures 分析程序 jo/-'Lf{?
86.vouch 核对 <$/'iRtRzW
87.trace 追查 qauk,t
88.audit sampling 审计抽样 k\I+T~~xD
89.error 误差 n YWS'i@
90.expected error 预期误差 6_rS!X
91.population 总体 xV}-[W5sr'
92.sampling risk 抽样风险 ^GHA,cSf
93.non- sampling risk 非抽样风险 {p-&8-
94.sampling unit 抽样单位 =UT*1-yhR
95.statistical sampling 统计抽样 n}}$-xl
96.tolerable error 可容忍误差 "'~55bG
97.the risk of under reliance 信赖不足风险 tWT@%(
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98.the risk of over reliance 信赖过度风险 |]*]k`o<)
99.the risk of incorrect rejection 误拒风险 1ti+
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100. the risk of incorrect acceptance 误受风险 CM|?;PBuv
101.working trial balance 试算平衡表 |aI
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102.index and cross-referencing 索引和交叉索引 @WED
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103.cash receipt 现金收入 .Xqe]cax%
104.cash disbursement 现金支出 #Fm, mO$v
105.bank statement 银行对账单 %i6i.TF
106.bank reconciliation 银行存款余额调节表 :VGvL"Kro
107.balance sheet date 资产负债表日 K`Vi5hR~c
108.net realizable value 可变现净值 Pm*FA8 a7
109.storeroom 仓库 G&y< lh
110.sale invoice 销售发票 D% v{[KY
111.price list 价目表 5R"iF+p4
112.positive confirmation request 积极式询证函 %L, mj
113.negative confirmation request 消极式询证函 Xz4T_-X8d
114.purchase requisition 请购单 &>,c..Ke
115.receiving report 验收报告 #0GvL=}k
116.gross margin 毛利 86y)+h`
117.manufacturing overhead 制造费用 m:_'r"o
118.material requisition 领料单 .?|pv}V
119.inventory-taking 存货盘点 Rw-!P>S$
120.bond certificate 债券 2 ,RO
121.stock certificate 股票 > yk2
122.audit report 审计报告 cdY|z]B
123.entity 被审计单位 9=YX9nP
124.addressee of the audit report 审计报告的收件人 Ti:PKpc
125.unqualified opinion 无保留意见 U|ZYoc+](
126.qualified opinion 保留意见 ]6#bp,
127.disclaimer of opinion 无法表示意见 Hwiw:lPq`E
128.adverse opinion 否定意见 X+dLk(jI`u
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A (1)ABC 作业基础成本计算 N/CL?Z>c
A (2)absorbed overhead 已吸收制造费用 v!~tX*q
A (3)absorption costing 吸收成本计算 s_:7dD
A (4)account 账户,报表 OpWTw&B"+
A (5)accounting postulate 会计假设 )jc`_{PQg
A (6)accounting series release 会计公告文件 $z[FL=h)?+
A (7)accounting valuation 会计计价 QPr29
A (8)account sale 承销清单 _ x8gEK8
A (9)accountability concept 经营责任概念 t`%Xxxu
A (10)accountancy 会计职业 N=%4V
A (11)accountant 会计师 ePLpGT
A (12)accounting 会计 J;8M._
A (13)agency cost 代理成本 ;D'6sd"
A (14)accounting bases 会计基础 cCa+UTxaJ
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 z'"e|)
A (17)accounting policies 会计方针 ,y5,+:Y
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A (18)accounting rate of return 会计报酬率 aq,Ab~V]
A (19)accounting reference date 会计参照日 ;[)O{%s
A (20)accounting reference period 会计参照期间 oyC5M+shP9
A (21)accrual concept 应计概念 Z /G`8|A
A (22)accrual expenses 应计费用 ykMd
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A (23)acid test ration 速动比率(酸性测试比率) X?f\j"v
A (24)acquisition 购置 :}0>IPW-V
A (25)acquisition accounting 收购会计 V$o]}|
A (26)activity based accounting 作业基础成本计算 R^*%yjy9
A (27)adjusting events 调整事项 :[\M|iAo
A (28)administrative expenses 行政管理费 b';oFUU>Q
A (29)advice note 发货通知 ^L4"X~eM
A (30)amortization 摊销 >>nOS] UL
A (31)analytical review 分析性检查 4 x|yzUx
A (32)annual equivalent cost 年度等量成本法 T@H<Fm_
A (33)annual report and accounts 年度报告和报表 CqFk(Td9-D
A (34)appraisal cost 检验成本 %H/V
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A (35)appropriation account 盈余分配账户 /Pv
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A (36)articles of association 公司章程细则 a*
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A (37)assets 资产 -_[ZRf?^
A (38)assets cover 资产保障 l~(
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A (39)asset value per share 每股资产价值 oU`{6 ~;
A (40)associated company 联营公司 b%wm-p
A (41)attainable standard 可达标准 6Cj$x.-K
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A (42)attributable profit 可归属利润 v{r,Wy3
A (43)audit 审计 0]k-0#JM
A (44)audit report 审计报告 2e?a"Vss
A (45)auditing standards 审计准则 M4}b lh#
A (46)authorized share capital 额定股本 u;G-46
A (47)available hours 可用小时 T;C0t9Yew
A (48)avoidable costs 可避免成本 eHE?#r16Z
B (49)back-to-back loan 易币贷款 &RB{0Qhx
B (50)backflush accounting 倒退成本计算 <rI8O;\H
B (51)bad debts 坏帐 2H,n"-9+
B (52)bad debts ratio 坏帐比率 SX1w5+p$C
B (53)bank charges 银行手续费 ;s\ck:Xg
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 D;! aix3
B (56)bank statement 银行对账单 qxbGUyH==
B (57)bankruptcy 破产 +wIv|zj9
B (58)basis of apportionment 分摊基础 1c4@qQyo
B (59)batch 批量 $97EeE:{M
B (60)batch costing 分批成本计算 9
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B (61)beta factor B(市场)风险因素 :meq4!g{1
B (62)bill 账单 4{6XZ_J1
B (63)bill of exchange 汇票 Mwtd<7<!A
B (64)bill of landing 提单 ]j: aO
B (65)bill of materials 用料预计单 ;&9wG`
B (66)bill payable 应付票据 @:w[(K[^b/
B (67)bill receivable 应收票据 ]@A31P4t|
B (68)bin card 存货记录卡 0#:St
B (69)bonus 红利 3[Z7bhpV
B (70)book-keeping 薄记 #-7
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B (71)Boston classification 波士顿分类 2fFGS.l
B (72)breakeven chart 保本图 ZTzh[2u*
B (73)breakeven point 保本点 -'Oq.$Qq
B (74)breaking-down time 复位时间 .azA1@V|
B (75)budget 预算 )-\[A<(
B (76)budget center 预算中心 \O=t5yS
B (77)budget cost allowance 预算成本折让 5:vy_e&
B (78)budget manual 预算手册 W.m2`] &