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注会《审计》英语常用词汇 295w.X(J
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1.audit 审计 B||c(ue
2.attestation 鉴证 x!?Z*v@I
3.credibility 可信赖程度 t!jwY /T
4.audit of financial statements 财务报表审计 O5;-Om
5.agreed-upon procedures 执行商定程序 ~zyQ('
6.high levels of assurance 高水平保证 #F4X}
7.compilation 编制 u^=@DO'
8.reliability 可靠性 263*: Y
9.relevance 相关性 v@_in(dk
10.professional skepticism 职业谨慎 Mi74Xl i
11.objectivity 客观性 hTTfJDF
12. professional competence 专业胜任能力 :[?!\m%0
13.Senior/CPA-in-charge 项目经理 E@pFTvo
14.audit engagement letter 业务约定书 \!w h[qEQ\
15.recurring audit 连续审计 7) 0q--B
16.the client 委托人 F5IZ"Itu(
17.change CPA 更换注册会计师 7;xKy'B\
18.the existing CPA 现任注册会计师 P<L&c_u
19.the successor CPA 后任注册会计师 !K\itOEP-
20.the preceding CPA前任注册会计师 Ab
g$W/(|
21.issue the audit report 出具审计报告 %6 ]\^
22.expert 专家 }17bV, t
23.the board of directors 董事会 qGa<@ b
24.knowledge of the entity‘ s business 了解被审计单位情况 \)R-A
'*U
25.assess material misstatement risks评估重大错报风险 .)`-Hkxa
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 *<kD"m
27.a general knowledge of —— 初步了解―――的情况 R3G@G
28.a more knowledge of—— 进一步了解的情况 (1 yGg==W.
29.the prior year‘s working papers 以前年度工作底稿 b42QBTeg
30.minutes of meeting 会议纪要 RbAt3k;y
31.business risks 经营风险 {!t=n
32.appropriateness 适当性 oKiD8':
33.accounting estimate 会计估计 $8@+j[>
34.management representations 管理层声明 *w 21U!
35.going concern assumption 持续经营假设 kY!C_kFcn
36.audit plan 审计计划 UE7'B
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37.significant audit areas 重点审计领域 6ZksqdP8
38.error 错误 :;TYL[
39.fraud舞弊 1;`Fe":;vC
40.modified or additional procedures 修改或追加审计程序 >0V0i%inmF
41.misappropriation of assets 侵占资产 .K7C-Xn=
42.transactions without substance 虚假交易 ,s? dAy5
43.unusual pressures 异常压力 :gaE
Tr
44.the suspected noncompliance 涉嫌存在违法行为 G>0)I
45.materialiy 重要性 CWvlr nv
46.exceed the materiality level 超过重要性水平 kaO{#i2-
47.approach the materiality level 接近重要性水平 5H!%0LrJg=
48.an acceptably low level 可接受水平 -<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 6ZEdihBei
50.misstatements or omissions 错报或漏报 7@~QkTH~y
51.aggregate 总计 /.v_N%*-v
52.subsequent events 期后事项 xgs@gw7!n0
53.adjust the financial statements 调整财务报表 l0#4Fma
54.perform additional audit procedures 实施追加的审计程序 %
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B
55.audit risk 审计风险 ucM.Ro=@
56.detection risk 检查风险 Yj3*)k
57.inappropriate audit opinion 不适当的审计意见 yM|g|;U
58.material misstatement 重大的错报 `WlH*p)z9
59.tolerable misstatement 可容忍错报 xFX&9^Uk
60.the acceptable level of detection risk 可接受的检查风险 N(BiOLZL6
61.assessed level of material misstatement risk 重大错报风险的评估水平 2_N/wR#=&
62.simall business 小规模企业 qp@m&GH
63.accounting system 会计系统 U2UyN9:6F
64.test of control 控制测试
ol#yjrv
65.walk-through test 穿行测试 SS0_P
jKz
66.communication 沟通 6=3(oUl
67.flow chart 流程图 N"~ qoJO
68.reperformance of internal control 重新执行 e&ts\0
69.audit evidence 审计证据 dq2@6xd
70.substantive procedures 实质性程序 8~qlLa>jc
71.assertions 认定 -xTKdm
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72.esistence 存在 }Az'Zu4 =
73.occurrence 发生 x97H(*
74.completeness 完整性 uAT/6@
75.rights and obligations 权利和义务 E@mkm
76.valuation and allocation 计价和分摊 Qpw@MF2P
77.cutoff 截止 ) H+d.Y
78.accuracy 准确性 GVZTDrC
79.classification 分类 +
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80.inspection 检查 j"0rkN3$J
81.supervision of counting 监盘 GjL W`>
82.observation 观察 TR?Bvy2s:g
83.confirmation 函证 qzHU)Ns(_
84.computation 计算 ]f5c\\)
85.analytical procedures 分析程序 ( mt*y]p?
86.vouch 核对 EO"6Dq(
87.trace 追查 w-M7opkq
88.audit sampling 审计抽样 v!KJ|c@m
89.error 误差 K?JV
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90.expected error 预期误差 L^x5&CCwk
91.population 总体 G1TANy
92.sampling risk 抽样风险 o
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93.non- sampling risk 非抽样风险 c`pYc
94.sampling unit 抽样单位 ,A?{~?u.
95.statistical sampling 统计抽样 FF jRf
96.tolerable error 可容忍误差 eN4t1$
97.the risk of under reliance 信赖不足风险 I[%M!_+
98.the risk of over reliance 信赖过度风险 S,VyUe4P4
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 }9
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101.working trial balance 试算平衡表 :S#i9# aB
102.index and cross-referencing 索引和交叉索引 eZA6D\
103.cash receipt 现金收入 :k\}Ik
104.cash disbursement 现金支出 5DUi4 Cbgy
105.bank statement 银行对账单 IBDVFA
106.bank reconciliation 银行存款余额调节表 VH[l\I(h
107.balance sheet date 资产负债表日 py=i!vb&Z%
108.net realizable value 可变现净值 @H6%G>K,
109.storeroom 仓库 vU7&'ca
110.sale invoice 销售发票 y{?Kao7Ij
111.price list 价目表 3+j^E6@
112.positive confirmation request 积极式询证函 _=6vW^s
113.negative confirmation request 消极式询证函 /RMer
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114.purchase requisition 请购单 AT-0}9z{
115.receiving report 验收报告 DgVyy&7>
116.gross margin 毛利 -&$%|cyThQ
117.manufacturing overhead 制造费用 <34 7 C{q
118.material requisition 领料单 !*9FKDB{
119.inventory-taking 存货盘点 K1<k+t/V
120.bond certificate 债券 zWJKYF qK
121.stock certificate 股票 ~PCTLP~zI
122.audit report 审计报告 :ET x*c
123.entity 被审计单位 ["<5?!bU
124.addressee of the audit report 审计报告的收件人 n00z8B1j(l
125.unqualified opinion 无保留意见 KoFv0~8Q
126.qualified opinion 保留意见 PMQb\%iE"
127.disclaimer of opinion 无法表示意见 {rz>^
128.adverse opinion 否定意见 9Il'E6
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A (1)ABC 作业基础成本计算 )Gmb?!/^
A (2)absorbed overhead 已吸收制造费用 p0
A (3)absorption costing 吸收成本计算
uht(3
A (4)account 账户,报表 ?l(nM+[kSL
A (5)accounting postulate 会计假设 7bHE!#L`0
A (6)accounting series release 会计公告文件 ,=yOek}
A (7)accounting valuation 会计计价 dWMccn;-m
A (8)account sale 承销清单 LMt0'Ml9
A (9)accountability concept 经营责任概念 haN"/C^
A (10)accountancy 会计职业
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A (11)accountant 会计师 EkDws`@
A (12)accounting 会计 5[1@`6j
A (13)agency cost 代理成本 `d.Gw+
Un
A (14)accounting bases 会计基础 %s]U@Ku(a
A (15)accounting manual 会计手册 coW)_~U|
A (16)accounting period 会计期间 2m|Eoc&M_
A (17)accounting policies 会计方针 BEFe~* ~
A (18)accounting rate of return 会计报酬率
hZ%2?v`
A (19)accounting reference date 会计参照日 !'+\]eA
A (20)accounting reference period 会计参照期间 D\@e{.$MZ|
A (21)accrual concept 应计概念 y|$vtD%c
A (22)accrual expenses 应计费用 u<x[5xH+
A (23)acid test ration 速动比率(酸性测试比率) 2-QuT"Gkd
A (24)acquisition 购置 }5QZ6i#
A (25)acquisition accounting 收购会计 ^tQPJ
A (26)activity based accounting 作业基础成本计算 K3j_C`Se
A (27)adjusting events 调整事项 C3]\$
A (28)administrative expenses 行政管理费 E*Pz <
A (29)advice note 发货通知 )j]gm i"
A (30)amortization 摊销 !Jk(&.
A (31)analytical review 分析性检查 6\%r6_.d
A (32)annual equivalent cost 年度等量成本法 ,xm;JXJ
A (33)annual report and accounts 年度报告和报表 ]r"31.w(
A (34)appraisal cost 检验成本 !IfI-Q
A (35)appropriation account 盈余分配账户 bX a %EMF
A (36)articles of association 公司章程细则 USlF+RY@3L
A (37)assets 资产 dl7Riw-J
A (38)assets cover 资产保障 Z83q-
A (39)asset value per share 每股资产价值 ?ykVf O'
A (40)associated company 联营公司 <)r,CiS
A (41)attainable standard 可达标准 Z|V"8jE
4x=V|"
A (42)attributable profit 可归属利润 XYz,NpK
A (43)audit 审计 ,R7=]~<io"
A (44)audit report 审计报告 f6keWqv<GW
A (45)auditing standards 审计准则 3L'en
A (46)authorized share capital 额定股本 6-)
7:9y
A (47)available hours 可用小时 6 ,7/8
A (48)avoidable costs 可避免成本 3?a0
+]
B (49)back-to-back loan 易币贷款 md1EJ1\14
B (50)backflush accounting 倒退成本计算 $q4 XcIX 7
B (51)bad debts 坏帐 QC$=Fs5+
B (52)bad debts ratio 坏帐比率 ykErt%k<n
B (53)bank charges 银行手续费 K0d
-MC
B (54)bank overdraft 银行透支 e[d7UV[Knn
B (55)bank reconciliation 银行存款调节表 n's2/9x
B (56)bank statement 银行对账单 hY\Eh.
B (57)bankruptcy 破产 ]>]#zu$=c
B (58)basis of apportionment 分摊基础 {hk
M*:U
B (59)batch 批量 Dme(Knly
B (60)batch costing 分批成本计算 /\IAr,w[
B (61)beta factor B(市场)风险因素 DDqC}l_
B (62)bill 账单 U08<V:~
B (63)bill of exchange 汇票 _ Yb
Eo+
B (64)bill of landing 提单 -D.BJ(
B (65)bill of materials 用料预计单 @m !9"QhC
B (66)bill payable 应付票据 [TiTff&LV
B (67)bill receivable 应收票据 pgLzFY['
B (68)bin card 存货记录卡 d/ 'A\"o+
B (69)bonus 红利 0 .6X{kO
B (70)book-keeping 薄记 23B^g
B (71)Boston classification 波士顿分类 pIU#c&%<9
B (72)breakeven chart 保本图 ZuF4N=;
B (73)breakeven point 保本点 Thht_3_C,f
B (74)breaking-down time 复位时间 qaCi)f!Dl
B (75)budget 预算 |!jYv'%
B (76)budget center 预算中心 w@gl
B (77)budget cost allowance 预算成本折让 3iwoMrp
B (78)budget manual 预算手册 #cSw"A
B (79)budget period 预算期间 <3],C)Zwc
B (80)budgetary control 预算控制 AAlmG9l&7
B (81)budgeted capacity 预算生产能力 Ee$"O6*!
B (82)burden 制造费用 iOX4Kl
B (83)business center 经营中心 {kRDegby
B (84)business entity 营业个体 H3UX{|[
B (85)business unit 经营单位 ~P"!DaAf
B (86)buy-out management 管理性购买产权 |p=.Gg=2
B (87)by-product 副产品 *pS7/Qe
C (88)called-up share capital 催缴股本 )<]w23i
C (89)capacity 生产能力 u~naVX\3b
C (90)capacity ratios 生产能力比率 &kXGWp
C (91)capital 资本 ^t/'dfF
C (92)capital assets pricing model资本资产计价模式 Mo/2,DiI5
C (93)capital commitment 承诺资本 _Vk,&