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注会《审计》英语常用词汇 `?g`bN`Vn
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1.audit 审计 pL=d% m.W
2.attestation 鉴证 #m{{a]zm^
3.credibility 可信赖程度 /
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4.audit of financial statements 财务报表审计 B$3 ?K
5.agreed-upon procedures 执行商定程序 tY${M^^<J
6.high levels of assurance 高水平保证 `vG,}Pt]
7.compilation 编制 n6d9\
8.reliability 可靠性 MTER(L
9.relevance 相关性 0kQP
JWF
10.professional skepticism 职业谨慎 \6?A!w~6
11.objectivity 客观性 HW4.zw
12. professional competence 专业胜任能力 Pz#7h*;cw.
13.Senior/CPA-in-charge 项目经理 'TC/vnM
14.audit engagement letter 业务约定书 GDhE[of
15.recurring audit 连续审计 1be %G [*
16.the client 委托人 B&+`)E{KB
17.change CPA 更换注册会计师 7'-L
p@an
18.the existing CPA 现任注册会计师 uJHu>M}~
19.the successor CPA 后任注册会计师 X:a`B(@S
20.the preceding CPA前任注册会计师 EpS(o>'
21.issue the audit report 出具审计报告 ,t{,_uPJY
22.expert 专家 M2x["
23.the board of directors 董事会 GuZ( &G6*
24.knowledge of the entity‘ s business 了解被审计单位情况 *%w69#D
25.assess material misstatement risks评估重大错报风险 Ok7t@l$
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 aSuM2
27.a general knowledge of —— 初步了解―――的情况 Q-Ux<#
28.a more knowledge of—— 进一步了解的情况 |6UtW{2I/
29.the prior year‘s working papers 以前年度工作底稿 $WYbm}j
30.minutes of meeting 会议纪要 cfox7FmW
31.business risks 经营风险 )VCzn~uf
32.appropriateness 适当性 v%k9M{
33.accounting estimate 会计估计 lkyzNy9R
34.management representations 管理层声明 Cz4)Yz
35.going concern assumption 持续经营假设 fP
tm0.r
36.audit plan 审计计划 =cN&A_L(
37.significant audit areas 重点审计领域 F62V3 Xy
38.error 错误 ONNpiK-
39.fraud舞弊 9Suu-A
40.modified or additional procedures 修改或追加审计程序 W3vi@kb]
41.misappropriation of assets 侵占资产 2)#K+O3c
42.transactions without substance 虚假交易 k4qp u=@U
43.unusual pressures 异常压力 yc2/~a_Gx
44.the suspected noncompliance 涉嫌存在违法行为 *19ax&|*S
45.materialiy 重要性 R(P%Csbqh
46.exceed the materiality level 超过重要性水平 4!asT;`'
47.approach the materiality level 接近重要性水平 ccC
zu6
48.an acceptably low level 可接受水平
`r5$LaD
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 87}&`
50.misstatements or omissions 错报或漏报 5qg2Zc~
51.aggregate 总计 B63pgPX
52.subsequent events 期后事项 O\K_q7iO6
53.adjust the financial statements 调整财务报表 GV)<Q^9
54.perform additional audit procedures 实施追加的审计程序 ,BF E=:ZIK
55.audit risk 审计风险 xD&^j$Em
56.detection risk 检查风险 %}86D[PF
57.inappropriate audit opinion 不适当的审计意见 M3p
58.material misstatement 重大的错报 -~eJn'W
59.tolerable misstatement 可容忍错报 ,f}UGd[a
60.the acceptable level of detection risk 可接受的检查风险 -",=G\XZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 uE[(cko
62.simall business 小规模企业 7'wS\/e4a
63.accounting system 会计系统 D+~_TA
64.test of control 控制测试 \BWykA>
65.walk-through test 穿行测试 f<+4rHT
66.communication 沟通 =n^!VXaL]]
67.flow chart 流程图 MYBx&]!\
68.reperformance of internal control 重新执行 QKN<+,h!z>
69.audit evidence 审计证据 o7B[R) 4
70.substantive procedures 实质性程序 ^:9$@+a
71.assertions 认定 zkTp`>9R
72.esistence 存在 6"c1;P!4
73.occurrence 发生 '(f/~"9B
74.completeness 完整性 KXV[OF&J
75.rights and obligations 权利和义务 f84:hXo6
76.valuation and allocation 计价和分摊 oG$)UTzGc
77.cutoff 截止 ,>t69 Ad
78.accuracy 准确性
)>D+x5o]
79.classification 分类 =%zLh<3v
80.inspection 检查 gPAX4'
81.supervision of counting 监盘 _U;eN|Ww
82.observation 观察 +A~\tK{
83.confirmation 函证 3nY1[,
84.computation 计算 !6Sd(2
85.analytical procedures 分析程序 Kj=b[e%
86.vouch 核对 LZ@|9!KDw
87.trace 追查 Qb8
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88.audit sampling 审计抽样 {pb>$G:gfx
89.error 误差 CG'.:`t
90.expected error 预期误差 $3Z-)m
91.population 总体 I@Xn3oN
92.sampling risk 抽样风险 '0$?h9"
93.non- sampling risk 非抽样风险 1 T130L
94.sampling unit 抽样单位 \A`hj~
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 ^m_yf|D$
97.the risk of under reliance 信赖不足风险 lTU$0CG
98.the risk of over reliance 信赖过度风险 I\qYkWg7
99.the risk of incorrect rejection 误拒风险 zI~owK)%Z
100. the risk of incorrect acceptance 误受风险 do uc('@
101.working trial balance 试算平衡表 uxg9yp@|
102.index and cross-referencing 索引和交叉索引 .To;"D;j,
103.cash receipt 现金收入 \7"@RHcihB
104.cash disbursement 现金支出 ^-FRTC
105.bank statement 银行对账单 +n}$pM|NKU
106.bank reconciliation 银行存款余额调节表 9w9jpe#
107.balance sheet date 资产负债表日 X7L8h'(@
108.net realizable value 可变现净值 L6>pGx
109.storeroom 仓库 $D31Q[p=+
110.sale invoice 销售发票 T0)"1D<l
111.price list 价目表 qyHZ M}/
112.positive confirmation request 积极式询证函 Q-#$Aa
113.negative confirmation request 消极式询证函 T5Dw0Y6u,
114.purchase requisition 请购单 S4witIK5
115.receiving report 验收报告 [sW.CK=3
116.gross margin 毛利 h;5LgAY|v
117.manufacturing overhead 制造费用 VL'
fP2
118.material requisition 领料单 iTW? W\d
119.inventory-taking 存货盘点 @|a>&~
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120.bond certificate 债券 ~x{.jn
121.stock certificate 股票 p0.|<
122.audit report 审计报告 &rDM<pO #-
123.entity 被审计单位 -C#PQV
124.addressee of the audit report 审计报告的收件人 Wlh~)
125.unqualified opinion 无保留意见 GRy-+#,b"
126.qualified opinion 保留意见 e T'nl,e|
127.disclaimer of opinion 无法表示意见 s] /tYJYl
128.adverse opinion 否定意见 $3D'4\X~?
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A (1)ABC 作业基础成本计算 t>B^q3\q?
A (2)absorbed overhead 已吸收制造费用 +!f=jg06
A (3)absorption costing 吸收成本计算 6 \B0^
A (4)account 账户,报表 J/7R\;q`~o
A (5)accounting postulate 会计假设 M8k"je7`s
A (6)accounting series release 会计公告文件 (wc03,K^
A (7)accounting valuation 会计计价 L
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A (8)account sale 承销清单 @`FCiH M
A (9)accountability concept 经营责任概念 3Rm#-T s
A (10)accountancy 会计职业 6io , uh!
A (11)accountant 会计师 7^}Ll@
A (12)accounting 会计 _ >`X]I;
A (13)agency cost 代理成本 IPuA#C
A (14)accounting bases 会计基础 0'&X
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A (15)accounting manual 会计手册 rzp +:
A (16)accounting period 会计期间 ,n!vsIN
A (17)accounting policies 会计方针 2/,0iwj-
A (18)accounting rate of return 会计报酬率 e
lG;jB
A (19)accounting reference date 会计参照日 !?
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A (20)accounting reference period 会计参照期间 ,wwZI`>-
A (21)accrual concept 应计概念 jClj_E
A (22)accrual expenses 应计费用 z}SND9-"
A (23)acid test ration 速动比率(酸性测试比率) xr0haN\p"
A (24)acquisition 购置 8\<jyJ
A (25)acquisition accounting 收购会计 `k\grr.J
A (26)activity based accounting 作业基础成本计算 qDWsvx]
A (27)adjusting events 调整事项 KlK`;cr?
A (28)administrative expenses 行政管理费 _DRrz
naw
A (29)advice note 发货通知 \Mv":Lm1
A (30)amortization 摊销 ry};m_BY
A (31)analytical review 分析性检查 JT[*3h
A (32)annual equivalent cost 年度等量成本法 %}2@rLP
A (33)annual report and accounts 年度报告和报表 -#-p1^v}
A (34)appraisal cost 检验成本 OPpjuIRv
A (35)appropriation account 盈余分配账户 W{XkVKe1a
A (36)articles of association 公司章程细则 %/kyT%1
A (37)assets 资产 Z?MoJ{.!?R
A (38)assets cover 资产保障 y(
r1I[W'
A (39)asset value per share 每股资产价值 wLuv6
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A (40)associated company 联营公司 OEdJc\n_R
A (41)attainable standard 可达标准 }4co)B"
y0v]N
A (42)attributable profit 可归属利润 9^P2I)aD
A (43)audit 审计 +.[\g|G
A (44)audit report 审计报告 #s5 pz8v
A (45)auditing standards 审计准则 {>0V[c[~
A (46)authorized share capital 额定股本 R)!`JKeO/
A (47)available hours 可用小时 ')+0nPV
A (48)avoidable costs 可避免成本 m}VM+=
B (49)back-to-back loan 易币贷款 Gt9wR
B (50)backflush accounting 倒退成本计算 3E} An%
B (51)bad debts 坏帐 ~
aZedQc
B (52)bad debts ratio 坏帐比率 <<MjC5
B (53)bank charges 银行手续费 UVf\2\ Y
B (54)bank overdraft 银行透支 kfC0zd+
B (55)bank reconciliation 银行存款调节表 7J >Gd
B (56)bank statement 银行对账单 rl:KJ\*D
B (57)bankruptcy 破产 m$>iS@R
B (58)basis of apportionment 分摊基础 NTs;FX~g[
B (59)batch 批量 ~7q uTp)
B (60)batch costing 分批成本计算 l QPqcZd
B (61)beta factor B(市场)风险因素 F-n"^.7
B (62)bill 账单 #i QX6WF
B (63)bill of exchange 汇票 HN5W@5m:
.
B (64)bill of landing 提单
j'Y/ H5
B (65)bill of materials 用料预计单 )"@t6.
B (66)bill payable 应付票据 toa-Wa{
B (67)bill receivable 应收票据 -237Lx$
/
B (68)bin card 存货记录卡 #*q2d
B (69)bonus 红利 .R44$F
B (70)book-keeping 薄记 WoL9V"]
B (71)Boston classification 波士顿分类 + R$?2
B (72)breakeven chart 保本图 }|8*sk#[
B (73)breakeven point 保本点 g+q@i{Yn
B (74)breaking-down time 复位时间 .I?@o8'x
B (75)budget 预算 ?s}
%
B (76)budget center 预算中心 D>ai.T%n
B (77)budget cost allowance 预算成本折让 ~JZ3a0$^
B (78)budget manual 预算手册 bk#xiuwT
B (79)budget period 预算期间 90 {tI X
B (80)budgetary control 预算控制
t\U$8l_;
B (81)budgeted capacity 预算生产能力 lhn8^hOJ/
B (82)burden 制造费用 &R$Q\,
B (83)business center 经营中心 Uku5wPS
B (84)business entity 营业个体 Iur9I>8h
B (85)business unit 经营单位
5P^ U_
B (86)buy-out management 管理性购买产权 sn\;bq
B (87)by-product 副产品 B5=3r1Ly
C (88)called-up share capital 催缴股本 .{dE}2^
C (89)capacity 生产能力 " mj^+u-
C (90)capacity ratios 生产能力比率 G^h_YjR`*
C (91)capital 资本 }*;EFR 6'
C (92)capital assets pricing model资本资产计价模式 =v2%Vs\7k
C (93)capital commitment 承诺资本 P9#)~Zm}]
C (94)capital employed 已运用的资本 "h$R ]~eG
C (95)capital expenditure 资本支出 3_ 2hC!u!K
C (96)capital expenditureauthorization 资本支出核准 Vb6K:ZnF
C (97)capital expenditure control 资本支出控制 4^Qi2[ w
C (98)capital expenditure proposal资本支出申请 NXoK@Y
C (99)capital funding planning 资本基金筹集计划 VZxTx0: ,
C (100)capital gain 资本收益 2RNrIU I2
C (101)capital investment appraisal资本投资评估 mX_)b>iW
C (102)capital maintenance 资本保全 IvU{Xm"qB
C (103)capital resource planning 资本资源计划 4\Di,PPu
C (104)capital surplus 资本盈余 @6.]!U4w
C (105)capital turnover 资本周转率 AqYxWk3>
C (106)card 记录卡 }Jxq'B
C (107)cash 现金 u*R7zY
C (108)cash account 现金账户 k&Jo"[i&WO
C (109)cash book 现金账薄 tP'GNsq+m
C (110)cash cow 金牛产品 >[K?fJ$+
C (111)cash flow 现金流量 2;(W-]V?
C (112)cash discounted 现金贴现 !'c| N9
C (113)cash flow budget 现金流量预算 g^lFML|
%
C (114)cash flow statement 现金流量表 8fO8Dob]\Y
C (115)cash ledger 现金分类账
h)B!LAr
C (116)cash limit 现金限额 3ut_Bt\
C (117)CCA 现时成本会计 ZJXqCo7O
C (118)center 中心 Kdt|i93
C (119)changeover time 变更时间 _
VKgs]Y
C (120)chartered entity 特许经济个体 Cg6;I.K
C (121)cheque 支票 qpgU8f
C (122)cheque register 支票登记薄 &+;uZ-x
C (123)coin analysis 零钱分类 Z`xyb>$
C (124)classification 分类 &c^7O#j
C (125)clock card 工时卡 A~y VYC6l
C (126)code 代码 x70N8TQ_gK
C (127)commitment accounting 承诺确认会计 ;/A}}B]y
C (128)common cost 共同成本 RjtC:H&XZ
C (129)company limited byguarantee 有限担保责任公司 ]7<m1Lg
C (130)company limited shares 股份有限公司 i7v/A&Rc
C (131)competitive position 竞争能力状况
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C (132)concept 概念 9/46%=&