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注会《审计》英语常用词汇 JNU"5sB
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1.audit 审计 v9X7-GJ~
2.attestation 鉴证 3:l: ~Vn
3.credibility 可信赖程度 }3
fLV
4.audit of financial statements 财务报表审计 7C,<iY
5.agreed-upon procedures 执行商定程序 #"3[f@|e
6.high levels of assurance 高水平保证 ze#rYN vo/
7.compilation 编制 __oY:d(~
8.reliability 可靠性 LS R_x$G+t
9.relevance 相关性 uOivnJ?
10.professional skepticism 职业谨慎 :pL1F)-*
11.objectivity 客观性 $9LGdKZ_D
12. professional competence 专业胜任能力 ^+.+Ic
H
13.Senior/CPA-in-charge 项目经理 `2
%eDFZ
14.audit engagement letter 业务约定书 "u3fs2
15.recurring audit 连续审计 P>yG/:W;
16.the client 委托人 r_!{!i3
B
17.change CPA 更换注册会计师 MbT
ONt?~v
18.the existing CPA 现任注册会计师 DjevX7Q
19.the successor CPA 后任注册会计师 E-BOIy,
20.the preceding CPA前任注册会计师 rw40<SS"Z
21.issue the audit report 出具审计报告 wI1M0@}PV
22.expert 专家 bv:0EdVr
23.the board of directors 董事会 |e
c(z
24.knowledge of the entity‘ s business 了解被审计单位情况 >S-N|uR6
25.assess material misstatement risks评估重大错报风险 IL8'{<lM
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 \S|VkPv
27.a general knowledge of —— 初步了解―――的情况 V{a}#J
28.a more knowledge of—— 进一步了解的情况 &UJTy'
29.the prior year‘s working papers 以前年度工作底稿 14@q $}sf
30.minutes of meeting 会议纪要 pUCEYR
31.business risks 经营风险 gavQb3EP
32.appropriateness 适当性 LXTipWKz
33.accounting estimate 会计估计 e$p1Th*|]4
34.management representations 管理层声明 !DY2{Wb
35.going concern assumption 持续经营假设 x0AqhT5}
36.audit plan 审计计划 /:*R -VdF
37.significant audit areas 重点审计领域 )Bm^aMVl3
38.error 错误 vMW
-gk
39.fraud舞弊 ';fU.uy
40.modified or additional procedures 修改或追加审计程序 pDq^W@Rq
41.misappropriation of assets 侵占资产 k`iq<b
42.transactions without substance 虚假交易 ]`CKQ>
o
43.unusual pressures 异常压力 H;b'"./
44.the suspected noncompliance 涉嫌存在违法行为 N~Sue
45.materialiy 重要性 {$u@6&
B
46.exceed the materiality level 超过重要性水平 w'5dk3$"
47.approach the materiality level 接近重要性水平 I2Or&
_
48.an acceptably low level 可接受水平 g[D,\
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 c!(~BH3p
50.misstatements or omissions 错报或漏报 ^~YmLI4
51.aggregate 总计 $J;=Ux)$
52.subsequent events 期后事项
vt(}ga
53.adjust the financial statements 调整财务报表 9^C!,A{u4
54.perform additional audit procedures 实施追加的审计程序 ~YT>:Np
55.audit risk 审计风险 gl(6m`a>
56.detection risk 检查风险 U(Hq4D
57.inappropriate audit opinion 不适当的审计意见 .x-Z+Rs{g
58.material misstatement 重大的错报 4%c7#AX[T
59.tolerable misstatement 可容忍错报 dTU.XgX)1^
60.the acceptable level of detection risk 可接受的检查风险 Is*0?9qU
61.assessed level of material misstatement risk 重大错报风险的评估水平 Vqv2F @.
62.simall business 小规模企业 x/jN&;"/
63.accounting system 会计系统 [u9S+:7"
64.test of control 控制测试 ;>QK}#'
65.walk-through test 穿行测试 !!D:V`F/d
66.communication 沟通 ?XTg%U
67.flow chart 流程图 |]]pHC_/W
68.reperformance of internal control 重新执行 sP8-gkkor
69.audit evidence 审计证据 d= T9mj.@
70.substantive procedures 实质性程序 s_Ge22BZ
71.assertions 认定 5sV/N] !
72.esistence 存在 RZ,<D I
73.occurrence 发生
U%B]N@
74.completeness 完整性 :BZx)HxQ
75.rights and obligations 权利和义务 >FMT#x t
76.valuation and allocation 计价和分摊 #9W5
77.cutoff 截止 48"Y-TV
78.accuracy 准确性 :0TSOT9.
79.classification 分类 o"+&^
80.inspection 检查 oE|{|27X
81.supervision of counting 监盘 (j"~]T!)1
82.observation 观察 c_8 mQ
83.confirmation 函证 DHu jpZXQ
84.computation 计算 uK&wS#uY
85.analytical procedures 分析程序 9|kEq>d
86.vouch 核对 Iy1Xn S*
87.trace 追查 Xt
H_+W+O
88.audit sampling 审计抽样 ?\p%Mx?
89.error 误差 1-Wnc'(OK
90.expected error 预期误差 ^$s~qQQ}B
91.population 总体 {]_{BcK+
92.sampling risk 抽样风险 mLxwJ
93.non- sampling risk 非抽样风险 !+26a*P
94.sampling unit 抽样单位 f6_|dvY3
95.statistical sampling 统计抽样 S
bqM=I+
96.tolerable error 可容忍误差 eJ)KE5%n#
97.the risk of under reliance 信赖不足风险 E,yzy[gl
98.the risk of over reliance 信赖过度风险 jiB>.te
99.the risk of incorrect rejection 误拒风险 `\u), $
100. the risk of incorrect acceptance 误受风险 LXEu^F~{u#
101.working trial balance 试算平衡表 OaCj3d>
102.index and cross-referencing 索引和交叉索引 ThqfZl=V
103.cash receipt 现金收入 v.^
'x
104.cash disbursement 现金支出 Qc
=lf$
105.bank statement 银行对账单 02c.;ka3
106.bank reconciliation 银行存款余额调节表 *p5T
107.balance sheet date 资产负债表日 `GN5QLg#}0
108.net realizable value 可变现净值 ~aq?
Kk
109.storeroom 仓库 ujHzG}2z
110.sale invoice 销售发票 'FA)LuAok
111.price list 价目表 MUt^mu$86
112.positive confirmation request 积极式询证函 iKEKk\j-w
113.negative confirmation request 消极式询证函 2,QApW_Y
114.purchase requisition 请购单 {4jSj0W
115.receiving report 验收报告 @f01xh=8
116.gross margin 毛利 9C'+~<l
117.manufacturing overhead 制造费用 2d J)4
118.material requisition 领料单 SVEA
119.inventory-taking 存货盘点 % |Gzht\
120.bond certificate 债券 snzH}$
Ls
121.stock certificate 股票 (a4y1k t-
122.audit report 审计报告 %|6Q7'@p
123.entity 被审计单位 \]:NOmI^'
124.addressee of the audit report 审计报告的收件人 `YU:kj<6
125.unqualified opinion 无保留意见 K
.L+;
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126.qualified opinion 保留意见 i2R]lE8
127.disclaimer of opinion 无法表示意见 T[9jTO?W2
128.adverse opinion 否定意见 NTX+7<
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A (1)ABC 作业基础成本计算 z8[|LF-dx
A (2)absorbed overhead 已吸收制造费用 FbNQ
A (3)absorption costing 吸收成本计算 3:gO7Uv
A (4)account 账户,报表 ?@BaBU:o`F
A (5)accounting postulate 会计假设 ,7nb;$]
A (6)accounting series release 会计公告文件 4)Wzj4qW
A (7)accounting valuation 会计计价 XlcDF|?{.
A (8)account sale 承销清单 8i$`oMv[y
A (9)accountability concept 经营责任概念 .xQ'^P_q
A (10)accountancy 会计职业 .8xacVyK2
A (11)accountant 会计师 }@
0.
A (12)accounting 会计 E6\~/=X=%
A (13)agency cost 代理成本 EC\:uK
A (14)accounting bases 会计基础 cx%9UK*c
A (15)accounting manual 会计手册 Gkvd{G?F
A (16)accounting period 会计期间 6#63D>OWp
A (17)accounting policies 会计方针 HQj4h]O#
A (18)accounting rate of return 会计报酬率 >N"PLSY1
A (19)accounting reference date 会计参照日 (zODV4,5k`
A (20)accounting reference period 会计参照期间 bH]!~[
A (21)accrual concept 应计概念 BJ2W}R
A (22)accrual expenses 应计费用 l]=$<
A (23)acid test ration 速动比率(酸性测试比率) s|`)'
A (24)acquisition 购置 otVdx&%]
A (25)acquisition accounting 收购会计 5Kxk9{\8
A (26)activity based accounting 作业基础成本计算 siZ_JJW
A (27)adjusting events 调整事项 #EK8Qe_
A (28)administrative expenses 行政管理费 4T\/wyq0
A (29)advice note 发货通知 /3%xQK>%
A (30)amortization 摊销 | (9FV^_
A (31)analytical review 分析性检查 AsF`A"Cdw<
A (32)annual equivalent cost 年度等量成本法 $6%;mep
A (33)annual report and accounts 年度报告和报表 I`>%2mP[C
A (34)appraisal cost 检验成本 l
D=j/
A (35)appropriation account 盈余分配账户 yp'>+cLa
A (36)articles of association 公司章程细则 JU
+'UK630
A (37)assets 资产 mV]g5>Q\
A (38)assets cover 资产保障 w:(7
fu=
A (39)asset value per share 每股资产价值 m)w-mc
A (40)associated company 联营公司 LMj'?SuH
A (41)attainable standard 可达标准 ee[NZz
UwT$IKR
A (42)attributable profit 可归属利润 [m&ZAq
A (43)audit 审计 %+J*oFwQu
A (44)audit report 审计报告 k}qiIMdI
A (45)auditing standards 审计准则 nit7|T@^
A (46)authorized share capital 额定股本 I
"?&X4%e
A (47)available hours 可用小时 V2skr_1
A (48)avoidable costs 可避免成本 X}^gmu<Vla
B (49)back-to-back loan 易币贷款 ;itg>\p3
B (50)backflush accounting 倒退成本计算 p[:%Ck"$7
B (51)bad debts 坏帐 {-qTU6
B (52)bad debts ratio 坏帐比率 %*}f<k{6
B (53)bank charges 银行手续费 kfECC&"
B (54)bank overdraft 银行透支 /a)=B)NH
B (55)bank reconciliation 银行存款调节表 fbkjK`_q
B (56)bank statement 银行对账单 $o H,:x?}
B (57)bankruptcy 破产 9F!&y-
B (58)basis of apportionment 分摊基础 |/Z)?
B (59)batch 批量 DlO;EH
B (60)batch costing 分批成本计算 5nb6k,+E
B (61)beta factor B(市场)风险因素 LRs;>O
B (62)bill 账单 Jx?>1q=M
B (63)bill of exchange 汇票 ,Yz+?SmSZ&
B (64)bill of landing 提单 ``Rb-.Fq,
B (65)bill of materials 用料预计单 " V2$g
B (66)bill payable 应付票据 x*)O<K
B (67)bill receivable 应收票据 8
\Oiv$r
B (68)bin card 存货记录卡 )5x?Qn (B
B (69)bonus 红利 c>.X c[H
B (70)book-keeping 薄记 f
d5~'2
B (71)Boston classification 波士顿分类 *?Y6qalSy
B (72)breakeven chart 保本图 ,BAF?}04=
B (73)breakeven point 保本点 Bk<P~-I
B (74)breaking-down time 复位时间 gu&oCT
B (75)budget 预算 P2F>iK#U
B (76)budget center 预算中心 #1R
%7*$i
B (77)budget cost allowance 预算成本折让 >^N:A
B (78)budget manual 预算手册 < Ifnf6~
B (79)budget period 预算期间 (0f^Hh wF
B (80)budgetary control 预算控制 =<xbE;,0
B (81)budgeted capacity 预算生产能力 ="K>yUfcFl
B (82)burden 制造费用 {Wo7=aR
B (83)business center 经营中心 U 7?ez
B (84)business entity 营业个体 ;_\P;s
B (85)business unit 经营单位 \>k+Oyj
B (86)buy-out management 管理性购买产权 k6S<46}h|
B (87)by-product 副产品 Y?cw9uYB
C (88)called-up share capital 催缴股本 ?Q2pD!L{
C (89)capacity 生产能力 y
jzNU5F
C (90)capacity ratios 生产能力比率 Ymom 0g+f
C (91)capital 资本 -}o;Y)
C (92)capital assets pricing model资本资产计价模式 +6atbbe}
C (93)capital commitment 承诺资本 *Cw2 h
C (94)capital employed 已运用的资本 -^DB?j+
C (95)capital expenditure 资本支出 Nig-D>OS
C (96)capital expenditureauthorization 资本支出核准 AF6'JxG7
C (97)capital expenditure control 资本支出控制 #J_i 5KmXJ
C (98)capital expenditure proposal资本支出申请 Y2EN!{YU
C (99)capital funding planning 资本基金筹集计划 ibyA~YUN/
C (100)capital gain 资本收益 G]CY3xw98
C (101)capital investment appraisal资本投资评估 3FN? CN] O
C (102)capital maintenance 资本保全 *2F}e4v
C (103)capital resource planning 资本资源计划 P_U-R%f
C (104)capital surplus 资本盈余 M-Bw9`#Jw
C (105)capital turnover 资本周转率 /
jD'o>
C (106)card 记录卡 ej+!|97M
C (107)cash 现金 u7d]%<~'$F
C (108)cash account 现金账户 .EO1{2=
C (109)cash book 现金账薄 9K!='u`
C (110)cash cow 金牛产品 KJ_R@,v\
C (111)cash flow 现金流量 QL#y)G53Q
C (112)cash discounted 现金贴现 ~@lNBF
C (113)cash flow budget 现金流量预算
~A/_\-
C (114)cash flow statement 现金流量表 Ay]5GA!W+
C (115)cash ledger 现金分类账 <h({+N
C (116)cash limit 现金限额 CCV~nf
C (117)CCA 现时成本会计 }|,y`ui\
C (118)center 中心 ^> fs
C (119)changeover time 变更时间 c3##:"wr
C (120)chartered entity 特许经济个体 g%trGW3{-
C (121)cheque 支票 /eQn$ZRP,
C (122)cheque register 支票登记薄 jxvVp*-=<j
C (123)coin analysis 零钱分类 5oS\uX|
C (124)classification 分类 eAMT7 2_
C (125)clock card 工时卡 ]_s]Q_+E
C (126)code 代码 n>WS@b/o
C (127)commitment accounting 承诺确认会计 ~
4aaJ0
C (128)common cost 共同成本 YbKW;L&Ff
C (129)company limited byguarantee 有限担保责任公司
Xc!w
y9m
C (130)company limited shares 股份有限公司 4"
sP= C
C (131)competitive position 竞争能力状况 &,zeBFmc
C (132)concept 概念 4%TC2Laii
C (133)conglomerate 跨行业企业 DN+`Q{KS
C (134)consistency concept 一致性概念 z( wXs&z;
C (135)consolidated accounts 合并报表 \"SI-`x
C (136)consolidation accounting 合并会计 4rm/+Zes
C (137)consortium 财团 art{PV4-
C (138)contingency plan 应急计划 }MNm>3
C (139)contingent liabilities 或有负债 *D,T}N
C (140)continuous operation 连续生产 5S1m&s5k
C (141)contra 抵消 t(Uoi~#[
C (142)contract cost 合同成本 C7{w I`
~
C (143)contract costing 合同成本计算 ]l%j>Vb!L
C (144)contribution 贡献毛益 {%
P;O ?
C (145)contribution centre 贡献中心 ~J|0G6H
C (146)contribution chart 贡献图 yFSL7`p+
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 KjadX&JD
C (148)contribution to salesration 贡献毛益对销售比率 "q$M\jK#V
C (149)control 控制 >qE$:V"_5
C (150)control account 控制帐户 }49?Z 3
C (151)control limits 控制限度 *XJSa
C (152)controllability concept 可控制概念 SZ_hG D 0
C (153)controllable cost 可控制成本 <