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注会《审计》英语常用词汇 ^Nc\D7( l
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1.audit 审计 (sPZ1Fr\o
2.attestation 鉴证 0,VbB7 z
3.credibility 可信赖程度 f:HRrKf9
4.audit of financial statements 财务报表审计 02=eE|Y@
5.agreed-upon procedures 执行商定程序 2=U4'C4#
6.high levels of assurance 高水平保证 ;>YJ}:r"\
7.compilation 编制 61wGIN2,
8.reliability 可靠性 A).wjd(_,
9.relevance 相关性 ;,IGO7R
10.professional skepticism 职业谨慎 `Y'}\>.#
11.objectivity 客观性 9RAN$\A
Ky
12. professional competence 专业胜任能力 pG|DT ?
13.Senior/CPA-in-charge 项目经理 ]C'r4Ch^
14.audit engagement letter 业务约定书 Wk$%0xZ7
15.recurring audit 连续审计 &{7%VsTB
16.the client 委托人 b)`<J @&{
17.change CPA 更换注册会计师 8# 9.a]AX
18.the existing CPA 现任注册会计师 XLOk + Fn
19.the successor CPA 后任注册会计师 b
~F85U2
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 ==Y^~ab;K
22.expert 专家 /)v X|qtIY
23.the board of directors 董事会 RJSNniYr7
24.knowledge of the entity‘ s business 了解被审计单位情况 L]9
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25.assess material misstatement risks评估重大错报风险 .+ _x|?'
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 Aw >DZ2
27.a general knowledge of —— 初步了解―――的情况 ^#_@Kq%th
28.a more knowledge of—— 进一步了解的情况 =o9
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29.the prior year‘s working papers 以前年度工作底稿 )kg^.tP
30.minutes of meeting 会议纪要 jagsV'o2
31.business risks 经营风险 m:K/)v*
32.appropriateness 适当性 sdrE4-zd
33.accounting estimate 会计估计 ?_ p3^kl
34.management representations 管理层声明 X4
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35.going concern assumption 持续经营假设 E?%rmdyhL!
36.audit plan 审计计划 J
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37.significant audit areas 重点审计领域 ?n[
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38.error 错误 6&h,eQ!
39.fraud舞弊 x.}iSE{
40.modified or additional procedures 修改或追加审计程序 DQwbr\xy\
41.misappropriation of assets 侵占资产 z+Y0Zh";/#
42.transactions without substance 虚假交易 X$J
43.unusual pressures 异常压力 \ocJJc9
44.the suspected noncompliance 涉嫌存在违法行为 .`iOWCS
45.materialiy 重要性 3rOv j&2
46.exceed the materiality level 超过重要性水平 OBu$T&
47.approach the materiality level 接近重要性水平 i]YH"t8GY
48.an acceptably low level 可接受水平 (LQ*U3J]_
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 *\-6p0~A
50.misstatements or omissions 错报或漏报 @#;~_?$?C
51.aggregate 总计 @7.Ews5Mke
52.subsequent events 期后事项 td{$c6
53.adjust the financial statements 调整财务报表 4fQ<A <2/
54.perform additional audit procedures 实施追加的审计程序 _18) XR
55.audit risk 审计风险 A)
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56.detection risk 检查风险 T&cf6soo
57.inappropriate audit opinion 不适当的审计意见 $M#G;W5c
58.material misstatement 重大的错报 )g+~"&Gcx
59.tolerable misstatement 可容忍错报 uBH4E;[f
60.the acceptable level of detection risk 可接受的检查风险 <08)G7
61.assessed level of material misstatement risk 重大错报风险的评估水平 sF f@>
62.simall business 小规模企业 7'CdDB6&.
63.accounting system 会计系统 ~xkcQ{
64.test of control 控制测试 r
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65.walk-through test 穿行测试 tVFl`Xr
66.communication 沟通 f6u<.b
67.flow chart 流程图 =J<3B
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68.reperformance of internal control 重新执行 "! m6U#^
69.audit evidence 审计证据 N-y[2]J90
70.substantive procedures 实质性程序 Wi)Y9frE
71.assertions 认定 <V>]-bl/
72.esistence 存在 6|| zfH
73.occurrence 发生 ^#KkO3
74.completeness 完整性 :)p\a1I[*
75.rights and obligations 权利和义务 Z<@0~t_:?p
76.valuation and allocation 计价和分摊 ;M1# M:
77.cutoff 截止 /R!:l l2
78.accuracy 准确性 mA@FJK_
79.classification 分类 X0.k Q
80.inspection 检查 @j=:V!g2O
81.supervision of counting 监盘 kZ>_m&g
82.observation 观察 B/0Xqyu
83.confirmation 函证 `-/-(v+ i
84.computation 计算 3 f@@|vZF
85.analytical procedures 分析程序 lK
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86.vouch 核对 <Z5-?wgf9
87.trace 追查 l|9'M'a
88.audit sampling 审计抽样 u%!/-&?wF
89.error 误差 ?(0=+o(`
90.expected error 预期误差 S6Y2(qdP
91.population 总体 lE'3U qK
92.sampling risk 抽样风险 < KGq
93.non- sampling risk 非抽样风险 w;W# 'pE
94.sampling unit 抽样单位 m Q4(<,F
95.statistical sampling 统计抽样 >J*x` a3Q
96.tolerable error 可容忍误差 /W9(}Id6
97.the risk of under reliance 信赖不足风险 {7'Wi$^F
98.the risk of over reliance 信赖过度风险 xsu9DzPf&{
99.the risk of incorrect rejection 误拒风险 4Oo{\&(
100. the risk of incorrect acceptance 误受风险 6I2`oag
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 VK286[[fv
103.cash receipt 现金收入 )Fon;/p
104.cash disbursement 现金支出 {ppzg`G\
105.bank statement 银行对账单 2[j(C
106.bank reconciliation 银行存款余额调节表 J/LsL
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107.balance sheet date 资产负债表日 >m]LV}">O
108.net realizable value 可变现净值 5C0![$W>
109.storeroom 仓库 7zM9K+3L
110.sale invoice 销售发票 z_93j3#
111.price list 价目表 ~(nc<M[
112.positive confirmation request 积极式询证函 @@JyCUd
113.negative confirmation request 消极式询证函 l^F ?^kP
114.purchase requisition 请购单 <aztbq?
115.receiving report 验收报告 !]5}N^X
116.gross margin 毛利 p<1y$=zS
117.manufacturing overhead 制造费用 wg
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118.material requisition 领料单 6_,JW{#"
119.inventory-taking 存货盘点 -M/j&<;LW
120.bond certificate 债券 [ ?%q,>F
121.stock certificate 股票 'X<4";$mU
122.audit report 审计报告 WP2=1"X63
123.entity 被审计单位 KpA1Ac)T
124.addressee of the audit report 审计报告的收件人 m/z,MT74*J
125.unqualified opinion 无保留意见 sSd/\Ap
126.qualified opinion 保留意见 Z1#u&oX
127.disclaimer of opinion 无法表示意见 m g,1*B'
128.adverse opinion 否定意见 i.k7qclL`
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A (1)ABC 作业基础成本计算 _%q~K (::
A (2)absorbed overhead 已吸收制造费用 KL9k9|!p
A (3)absorption costing 吸收成本计算 }}"pQ!Z
A (4)account 账户,报表 y];-D>jk
A (5)accounting postulate 会计假设 \yl|*h3
A (6)accounting series release 会计公告文件 {j=`
A (7)accounting valuation 会计计价 dvZH ~mF
A (8)account sale 承销清单 AdVc1v&>
A (9)accountability concept 经营责任概念 l+[:Cni
A (10)accountancy 会计职业 x-"8V(
A (11)accountant 会计师 +$|fUn{
A (12)accounting 会计 <+k"3r{y"
A (13)agency cost 代理成本 M@#T`aS
A (14)accounting bases 会计基础 h);^4cU
A (15)accounting manual 会计手册 #MKM.T,\t
A (16)accounting period 会计期间 zcKQD )]
A (17)accounting policies 会计方针 MjU|XQS:
A (18)accounting rate of return 会计报酬率 fqhL"Ah
A (19)accounting reference date 会计参照日 l|=4FIMD
A (20)accounting reference period 会计参照期间 O&1qL)
A (21)accrual concept 应计概念 In?=$_p
A (22)accrual expenses 应计费用 B2e"
A (23)acid test ration 速动比率(酸性测试比率) AH|gI2
A (24)acquisition 购置 qT48Y
A (25)acquisition accounting 收购会计 q pCI[[
A (26)activity based accounting 作业基础成本计算 ;eN
^'/4A
A (27)adjusting events 调整事项 %8,$ILN
A (28)administrative expenses 行政管理费 5BJE
A (29)advice note 发货通知 PVsKI<
A (30)amortization 摊销 CmZayV
A (31)analytical review 分析性检查 Pg%9hej
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A (32)annual equivalent cost 年度等量成本法 n:,mo} ?X
A (33)annual report and accounts 年度报告和报表 t
N{S;)q#X
A (34)appraisal cost 检验成本 ;$QC_l''b
A (35)appropriation account 盈余分配账户 f<NR6],}
A (36)articles of association 公司章程细则 9<6q(]U
A (37)assets 资产 HwFX,?
A (38)assets cover 资产保障 x;17}KV
A (39)asset value per share 每股资产价值 &3BoK/y3
A (40)associated company 联营公司 .!x&d4;,q
A (41)attainable standard 可达标准 uMJ\
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A (42)attributable profit 可归属利润 v1TFzcHl<
A (43)audit 审计 Y !?'[t
A (44)audit report 审计报告 rW:krx9
A (45)auditing standards 审计准则 HeOdCr-PN
A (46)authorized share capital 额定股本 j,.\QwpU
A (47)available hours 可用小时 f#\YX
tR,k
A (48)avoidable costs 可避免成本 )h8}{*
B (49)back-to-back loan 易币贷款 lH}KFFbp
B (50)backflush accounting 倒退成本计算 {'5"i?>s0>
B (51)bad debts 坏帐 7;s#QqG`I
B (52)bad debts ratio 坏帐比率 uh)S;3|
B (53)bank charges 银行手续费 FQ]/c#J
B (54)bank overdraft 银行透支 jN\u}!\O
B (55)bank reconciliation 银行存款调节表 <s9?9^!!V^
B (56)bank statement 银行对账单 QO2cTk
m
B (57)bankruptcy 破产 [={mCGU
B (58)basis of apportionment 分摊基础 FJ:^pROpm
B (59)batch 批量 *yu}e)(0
B (60)batch costing 分批成本计算 =~B"8@B
B (61)beta factor B(市场)风险因素 Xw-[Sf]p
B (62)bill 账单 # ]7Lieh[5
B (63)bill of exchange 汇票 c.ow4
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B (64)bill of landing 提单 o4);5~1l
B (65)bill of materials 用料预计单 nlwqS Xw
B (66)bill payable 应付票据 SIe!=F[
B (67)bill receivable 应收票据 #c^V%
B (68)bin card 存货记录卡 x HRSzYn$
B (69)bonus 红利 9}(w*>_L
B (70)book-keeping 薄记 'X^auyL
B (71)Boston classification 波士顿分类 aD^$
v
B (72)breakeven chart 保本图 eTiTS*`u
B (73)breakeven point 保本点 fpD$%.y'J
B (74)breaking-down time 复位时间 "& ,ov#
B (75)budget 预算 JvpGxj
B (76)budget center 预算中心 E/P~HE{
B (77)budget cost allowance 预算成本折让 Mo,&h?VOM?
B (78)budget manual 预算手册 ZJ
Yn[\]
B (79)budget period 预算期间 1E+12{~m"i
B (80)budgetary control 预算控制 '5e,@t%y
B (81)budgeted capacity 预算生产能力 tt"<1
z@
B (82)burden 制造费用 ~r1pO#r-
B (83)business center 经营中心 %rzPh<>e
B (84)business entity 营业个体 2KlQ[z4Ir
B (85)business unit 经营单位 U2q6^z4l
B (86)buy-out management 管理性购买产权 /jY
u-H+C
B (87)by-product 副产品 J2YQdCL
C (88)called-up share capital 催缴股本 B5b:znW2@
C (89)capacity 生产能力 ]&cnc8tC
C (90)capacity ratios 生产能力比率 rE3dHJN;
C (91)capital 资本 t" .Ytz>
C (92)capital assets pricing model资本资产计价模式 a`xq
h2P
C (93)capital commitment 承诺资本 $><