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注会《审计》英语常用词汇 "}jY;d#n
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1.audit 审计 psHW(Z8G
2.attestation 鉴证 &>.
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3.credibility 可信赖程度 k5%:L2FO
4.audit of financial statements 财务报表审计 *75?%l
5.agreed-upon procedures 执行商定程序 ;ESuj
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6.high levels of assurance 高水平保证 ]"Qm25`Qz
7.compilation 编制 j\Z/R1RcW
8.reliability 可靠性 `V1D&}H+G
9.relevance 相关性 )K0BH q7r
10.professional skepticism 职业谨慎 `T]1u4^E
11.objectivity 客观性 !
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12. professional competence 专业胜任能力 Jn>6y:s
13.Senior/CPA-in-charge 项目经理 mar
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14.audit engagement letter 业务约定书 [aK7v{Wu
15.recurring audit 连续审计 8=%%C:
16.the client 委托人 x*" 0dYH
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 P,ox))+6
19.the successor CPA 后任注册会计师 A$9^JF0$
20.the preceding CPA前任注册会计师 UaQR0,#0y
21.issue the audit report 出具审计报告 uNV\_'9>Y
22.expert 专家 HJn
23.the board of directors 董事会 *0
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24.knowledge of the entity‘ s business 了解被审计单位情况 -R[ *S
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25.assess material misstatement risks评估重大错报风险 3O:gZRxK
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 )aOPR|+
27.a general knowledge of —— 初步了解―――的情况 7;UUS1
28.a more knowledge of—— 进一步了解的情况 Q@in?};
29.the prior year‘s working papers 以前年度工作底稿 +s}"&IV%
30.minutes of meeting 会议纪要 ?>_[hZ
31.business risks 经营风险 nbpGxUF`]
32.appropriateness 适当性 =vv4;az
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33.accounting estimate 会计估计 jo.Sg:7&
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 )rTV}Hk
36.audit plan 审计计划 c:/H}2/C
37.significant audit areas 重点审计领域 ="$9
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38.error 错误 jORU+g
39.fraud舞弊 !NNq( t
40.modified or additional procedures 修改或追加审计程序 J~6-}z
41.misappropriation of assets 侵占资产 [,I
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42.transactions without substance 虚假交易 5/:BtlFx
43.unusual pressures 异常压力 wgK:^DP
44.the suspected noncompliance 涉嫌存在违法行为 s/,wyxKd
45.materialiy 重要性 vpoeK'bi,
46.exceed the materiality level 超过重要性水平 *20$u% z2
47.approach the materiality level 接近重要性水平 r.5}Q?
48.an acceptably low level 可接受水平 ] Fx9!S
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 ,~@Nhd~k
50.misstatements or omissions 错报或漏报 Ix;9D'^}
51.aggregate 总计
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52.subsequent events 期后事项 rKR2v(c
53.adjust the financial statements 调整财务报表 r>=)Y32Q
54.perform additional audit procedures 实施追加的审计程序 nV|H5i;N7
55.audit risk 审计风险 Jon<?DQj
56.detection risk 检查风险 Hoaf3
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57.inappropriate audit opinion 不适当的审计意见 A8?uCkG
58.material misstatement 重大的错报 ^6*2a(S&
59.tolerable misstatement 可容忍错报 nQ/R,+6h
60.the acceptable level of detection risk 可接受的检查风险 %<|w:z$vp
61.assessed level of material misstatement risk 重大错报风险的评估水平 Pd99vq/
62.simall business 小规模企业 fZqMznF
63.accounting system 会计系统 )Q_^f'4
64.test of control 控制测试 zFy0SzF
65.walk-through test 穿行测试 ZSKSMI%D
66.communication 沟通 hrpql_9.
67.flow chart 流程图 s3+^q
68.reperformance of internal control 重新执行 yG)zrRU
69.audit evidence 审计证据 "T`Q,
70.substantive procedures 实质性程序
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71.assertions 认定 ; ]*
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72.esistence 存在 ]]\\Y|0
73.occurrence 发生 jl;%?b
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74.completeness 完整性 nu1s
75.rights and obligations 权利和义务 L'dR;T[;
76.valuation and allocation 计价和分摊 wHSa s[4k
77.cutoff 截止 ~kdxJP"
78.accuracy 准确性 oUMY?[Wp
79.classification 分类 gpB pG
80.inspection 检查 %!5[3b'h
81.supervision of counting 监盘 z\zmAus
82.observation 观察 1gEeZ\B-&
83.confirmation 函证 CNCWxu
84.computation 计算 ;(cqaB
85.analytical procedures 分析程序 n%o"n?e
86.vouch 核对 lx8@;9fLy
87.trace 追查 Zrtyai{8l
88.audit sampling 审计抽样 S]kY'(V(*
89.error 误差 nE!h&}(
90.expected error 预期误差 Nr\[|||%
91.population 总体 K5O8G
92.sampling risk 抽样风险 EgAM
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93.non- sampling risk 非抽样风险 <IWO:7*#
94.sampling unit 抽样单位 f%Y'7~9bA
95.statistical sampling 统计抽样 5&WYL
96.tolerable error 可容忍误差 yQA6w%
97.the risk of under reliance 信赖不足风险 4{?Djnh
98.the risk of over reliance 信赖过度风险 y\]~S2}G
99.the risk of incorrect rejection 误拒风险 '.jr" 3u
100. the risk of incorrect acceptance 误受风险 3snr-)
101.working trial balance 试算平衡表 }%K)R5C
102.index and cross-referencing 索引和交叉索引 *.X!AJ;M=O
103.cash receipt 现金收入 &tT*GjPwg;
104.cash disbursement 现金支出 }@
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105.bank statement 银行对账单 2R:I23[#B
106.bank reconciliation 银行存款余额调节表 ai7*</ls
107.balance sheet date 资产负债表日 ys+ AY^/
108.net realizable value 可变现净值 '+6H= Qn
109.storeroom 仓库 Pqe{C?7B
110.sale invoice 销售发票 jmgU'w-s
111.price list 价目表 ZP>KHiA
112.positive confirmation request 积极式询证函 >k gL N
113.negative confirmation request 消极式询证函 XG]ltSOy
114.purchase requisition 请购单 BU-m\Kf)
115.receiving report 验收报告 0^l|W|.Z
116.gross margin 毛利 =D<{uovQB
117.manufacturing overhead 制造费用 8`e75%f:2
118.material requisition 领料单 R5i v]8X4W
119.inventory-taking 存货盘点 ykY#Y}?^
120.bond certificate 债券 g3r4>SA
121.stock certificate 股票 |a7W@LVYD
122.audit report 审计报告
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123.entity 被审计单位 >'>onAIL
124.addressee of the audit report 审计报告的收件人 {ZiZ$itf
125.unqualified opinion 无保留意见 !&f(Xs
126.qualified opinion 保留意见 *>x~`
127.disclaimer of opinion 无法表示意见 CRK%%;=>
128.adverse opinion 否定意见 [yzDa:%
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A (1)ABC 作业基础成本计算 @<$-*,
A (2)absorbed overhead 已吸收制造费用 {0J TN%e
A (3)absorption costing 吸收成本计算 *\9JIi 2
A (4)account 账户,报表 O>YXvu
A (5)accounting postulate 会计假设 bVEt?E*+
A (6)accounting series release 会计公告文件 9.F+)y@
A (7)accounting valuation 会计计价 h,:8TMJRRN
A (8)account sale 承销清单 5r;M61
A (9)accountability concept 经营责任概念 ?.&]4z([
A (10)accountancy 会计职业 N1dp%b9W(
A (11)accountant 会计师 @lo6?9oNo
A (12)accounting 会计 yDwG,)m 4s
A (13)agency cost 代理成本 _wa1R+`_
A (14)accounting bases 会计基础 $ b Q4[
A (15)accounting manual 会计手册 <k2Qcicy
A (16)accounting period 会计期间 crV2T
A (17)accounting policies 会计方针 x1\a_Kt
A (18)accounting rate of return 会计报酬率 SiN22k+
A (19)accounting reference date 会计参照日 2rS|V|d
A (20)accounting reference period 会计参照期间 dA;f`Bi;Q
A (21)accrual concept 应计概念 &"^,Ubfcn"
A (22)accrual expenses 应计费用 %]/O0#E3Kz
A (23)acid test ration 速动比率(酸性测试比率) B(<;]
A (24)acquisition 购置 Iu`B7UOF
A (25)acquisition accounting 收购会计 "Dbjp5_
A (26)activity based accounting 作业基础成本计算 -J?i6BHb
A (27)adjusting events 调整事项 wO6`Ap
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A (28)administrative expenses 行政管理费 -V
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A (29)advice note 发货通知 1:I47/
A (30)amortization 摊销 L_Q1:nL-0
A (31)analytical review 分析性检查 ^P&
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A (32)annual equivalent cost 年度等量成本法 YN
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A (33)annual report and accounts 年度报告和报表 Eeemy*U
A (34)appraisal cost 检验成本 FsrGI
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A (35)appropriation account 盈余分配账户 @/6cEiC+r\
A (36)articles of association 公司章程细则 B2UQO4[w
A (37)assets 资产 R8
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A (38)assets cover 资产保障 K8 Y/sHl
A (39)asset value per share 每股资产价值 !^ko"^p
A (40)associated company 联营公司 we6']iaV
A (41)attainable standard 可达标准 ]V!q"|
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A (42)attributable profit 可归属利润 a=LjFpv/]
A (43)audit 审计 &M$s@FUY
A (44)audit report 审计报告 Q<$I,C]
A (45)auditing standards 审计准则 i*`; /x'+
A (46)authorized share capital 额定股本 # [c`]v
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 g0-hN%=6
B (49)back-to-back loan 易币贷款 Rn={:u4
B (50)backflush accounting 倒退成本计算 Z_&6<1,H
B (51)bad debts 坏帐 %a-:f)@
B (52)bad debts ratio 坏帐比率 [([?+Ouy
B (53)bank charges 银行手续费 m09
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B (54)bank overdraft 银行透支 f]F]wg\_f
B (55)bank reconciliation 银行存款调节表 <5*cc8
B (56)bank statement 银行对账单 wTBp=)1)f
B (57)bankruptcy 破产 E]PHO\f-m}
B (58)basis of apportionment 分摊基础 yw'b^D/
B (59)batch 批量 PfTjC"`,
B (60)batch costing 分批成本计算 SdF*"]t
B (61)beta factor B(市场)风险因素 RH+3x7l
B (62)bill 账单 KL]@y!QU
B (63)bill of exchange 汇票 lxTW1kr
B (64)bill of landing 提单 ( r_xs
B (65)bill of materials 用料预计单 MrIo.
B (66)bill payable 应付票据 e6{}hiM
B (67)bill receivable 应收票据 F5
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B (68)bin card 存货记录卡 #&vP(4p
B (69)bonus 红利 kb>:M.
B (70)book-keeping 薄记 %h;~@- $
B (71)Boston classification 波士顿分类 aagN-/mgm
B (72)breakeven chart 保本图 +J E
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B (73)breakeven point 保本点 ^`
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B (74)breaking-down time 复位时间 P@LYa_UFsN
B (75)budget 预算 j*"V!d
B (76)budget center 预算中心 wkm;yCF+
B (77)budget cost allowance 预算成本折让 Nq>74q]}n8
B (78)budget manual 预算手册 &-#!]T-P:E
B (79)budget period 预算期间 aaf\% ~
B (80)budgetary control 预算控制 <TmMUA)`}
B (81)budgeted capacity 预算生产能力 l ,0]iVJ
B (82)burden 制造费用 ;' !G?)PZ
B (83)business center 经营中心 )+2GF0%
B (84)business entity 营业个体 9j458Yd4*
B (85)business unit 经营单位 l v]TE"
B (86)buy-out management 管理性购买产权 X-Y:)UT
B (87)by-product 副产品 `mV&[`NZ
C (88)called-up share capital 催缴股本 %<%ef+*
C (89)capacity 生产能力 j`1%a]Bwc
C (90)capacity ratios 生产能力比率 xMI4*4y(
C (91)capital 资本 @]u nqCO
C (92)capital assets pricing model资本资产计价模式 ;RNU`Ip
C (93)capital commitment 承诺资本 p(/PG+
C (94)capital employed 已运用的资本 XiE
C (95)capital expenditure 资本支出 >YuBi:z
C (96)capital expenditureauthorization 资本支出核准 iTi]D2jC
C (97)capital expenditure control 资本支出控制 FCxLL"))
C (98)capital expenditure proposal资本支出申请 C5;=!B
C (99)capital funding planning 资本基金筹集计划 +VSJve |
C (100)capital gain 资本收益 o9+"6V|.
C (101)capital investment appraisal资本投资评估 &VtTUy}
C (102)capital maintenance 资本保全 U-(2;F)
C (103)capital resource planning 资本资源计划 ur^)bp<