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注会《审计》英语常用词汇 Q7zg i
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1.audit 审计 sc\4.Ux%Q
2.attestation 鉴证 R@-rc|FunJ
3.credibility 可信赖程度 OWT5Bjl
4.audit of financial statements 财务报表审计 z
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5.agreed-upon procedures 执行商定程序 nKC$
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6.high levels of assurance 高水平保证 xw(KSPN
7.compilation 编制 X!V@jo9?
8.reliability 可靠性 R_eKKi@VH
9.relevance 相关性 2JwR?<n{
10.professional skepticism 职业谨慎 %?1k}(qUeY
11.objectivity 客观性 "l6v[yv
12. professional competence 专业胜任能力 U@x5cw:
13.Senior/CPA-in-charge 项目经理 USy^Y?~;
14.audit engagement letter 业务约定书 Rm`_0
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15.recurring audit 连续审计 WDNuR#J?
16.the client 委托人 Ufd{.o[{-
17.change CPA 更换注册会计师 v>CAA"LH
18.the existing CPA 现任注册会计师 /DA'p [,
19.the successor CPA 后任注册会计师 9IZ}}x
20.the preceding CPA前任注册会计师 ?NoG.
21.issue the audit report 出具审计报告 uA dgR
22.expert 专家 | z=:D*uh~
23.the board of directors 董事会 &
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24.knowledge of the entity‘ s business 了解被审计单位情况 _"%mLH=!8
25.assess material misstatement risks评估重大错报风险 gF,9Kv~
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 #9uNJla
27.a general knowledge of —— 初步了解―――的情况 UM%]A'h2O"
28.a more knowledge of—— 进一步了解的情况 ohklLZoZ
29.the prior year‘s working papers 以前年度工作底稿 c,-3+b
30.minutes of meeting 会议纪要 Elw fqfO
31.business risks 经营风险 Sa7bl~p\
32.appropriateness 适当性 YYwFjA@
33.accounting estimate 会计估计 A
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34.management representations 管理层声明 `Nmw
35.going concern assumption 持续经营假设 LK5,GWF;
36.audit plan 审计计划 qKag'0e
37.significant audit areas 重点审计领域 ^u`1W^>
38.error 错误 RuSKJ,T:9
39.fraud舞弊 i_8v >F
40.modified or additional procedures 修改或追加审计程序 /@-!JF#g
41.misappropriation of assets 侵占资产 VgLrufJ
42.transactions without substance 虚假交易 w6(E$:#d
43.unusual pressures 异常压力 P0,@#M&
44.the suspected noncompliance 涉嫌存在违法行为 wxU@M1w}
45.materialiy 重要性 CmKbpN*
46.exceed the materiality level 超过重要性水平 #m[R1G#
47.approach the materiality level 接近重要性水平 2>3#/I9Y
48.an acceptably low level 可接受水平 y5gTd_-
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 a~jU~('4}w
50.misstatements or omissions 错报或漏报 L,6v!9@
51.aggregate 总计 3BHPD;U
52.subsequent events 期后事项 I~ Q2jg2
53.adjust the financial statements 调整财务报表 %"kF i
54.perform additional audit procedures 实施追加的审计程序 1h_TG.YL9>
55.audit risk 审计风险 vJTdZ p
56.detection risk 检查风险 "X<vgM^:
57.inappropriate audit opinion 不适当的审计意见 Bc{j0Su
58.material misstatement 重大的错报 x{y}pH "H
59.tolerable misstatement 可容忍错报 ~.\CG'g
60.the acceptable level of detection risk 可接受的检查风险 ! f!/~M"!
61.assessed level of material misstatement risk 重大错报风险的评估水平 W
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62.simall business 小规模企业 x-J.*X/aB
63.accounting system 会计系统 OI:G~Wg
64.test of control 控制测试 +
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65.walk-through test 穿行测试 5DB4 vh
66.communication 沟通 SStaS<q'
67.flow chart 流程图 &GMBvmP
68.reperformance of internal control 重新执行 zpi
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69.audit evidence 审计证据 gp@X(
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70.substantive procedures 实质性程序 Z',Z7QW7
71.assertions 认定 W%Jw\ z=
72.esistence 存在 iF0x>pvJ@
73.occurrence 发生 C]/]ot0%t
74.completeness 完整性 ePF)wl;m
75.rights and obligations 权利和义务 {"f4oK{
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76.valuation and allocation 计价和分摊 !' ;1;k);
77.cutoff 截止 W&MZ5t,k=
78.accuracy 准确性 V
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79.classification 分类 va6e]p*Oy
80.inspection 检查 I'W`XN
81.supervision of counting 监盘 -lICoRO#
82.observation 观察 <K6gzi0fl
83.confirmation 函证 S)`%clN}J
84.computation 计算 R-%v??
85.analytical procedures 分析程序 bxU 2.YC
86.vouch 核对 :'hc&wk`
87.trace 追查 7ns n8WN[
88.audit sampling 审计抽样 s0EF{2<F
89.error 误差 ::goqajV
90.expected error 预期误差 X8m@xFW}
91.population 总体 mV~aZM0'
92.sampling risk 抽样风险 R9+0ZoS
93.non- sampling risk 非抽样风险 Vc2(R^
94.sampling unit 抽样单位 $r3kAM;V:
95.statistical sampling 统计抽样 |j2b=0Rpk
96.tolerable error 可容忍误差 F"|OcKAA}h
97.the risk of under reliance 信赖不足风险 UYLCzv~W
98.the risk of over reliance 信赖过度风险 }.ZT?p\
99.the risk of incorrect rejection 误拒风险 MZ$x(
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100. the risk of incorrect acceptance 误受风险 %X|fp{C
101.working trial balance 试算平衡表 +)J;4B
102.index and cross-referencing 索引和交叉索引 .{\lbI
103.cash receipt 现金收入 u4eA++eT
104.cash disbursement 现金支出 G+5_I"`W
105.bank statement 银行对账单 m/E$0tf
106.bank reconciliation 银行存款余额调节表 )s-[d_g
107.balance sheet date 资产负债表日 #3~ #`&
108.net realizable value 可变现净值 W{@,DQ
109.storeroom 仓库 P0 4Q_A
110.sale invoice 销售发票 K$1(HbL
111.price list 价目表 5u5-:#sLy
112.positive confirmation request 积极式询证函 $V/Hr/0
113.negative confirmation request 消极式询证函 Yo-$Z-ud
114.purchase requisition 请购单 ,`Yx(4!rR
115.receiving report 验收报告 v~B
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116.gross margin 毛利 vz~`M9^
117.manufacturing overhead 制造费用 _n~[wb5J
118.material requisition 领料单 \86:f<)P
119.inventory-taking 存货盘点 >Tf <8r,
120.bond certificate 债券 A
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121.stock certificate 股票 qpEK36Js
122.audit report 审计报告 6 d;_}
123.entity 被审计单位 uUIjntSF(
124.addressee of the audit report 审计报告的收件人 O-3R#sZ0
125.unqualified opinion 无保留意见 Jn\@wF9xd
126.qualified opinion 保留意见 5+Ld1nom
127.disclaimer of opinion 无法表示意见 ##QKXSD
128.adverse opinion 否定意见 Zws[C
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A (1)ABC 作业基础成本计算 ~[Fh+t(Y
A (2)absorbed overhead 已吸收制造费用 px=k&|l
A (3)absorption costing 吸收成本计算 -J&
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A (4)account 账户,报表 7*MjQzg-P
A (5)accounting postulate 会计假设 t&>eZ"
A (6)accounting series release 会计公告文件 0Yo(pW,k
A (7)accounting valuation 会计计价 Tfytc$aQ
A (8)account sale 承销清单 EYy|JT]B
A (9)accountability concept 经营责任概念 j>I.d+
A (10)accountancy 会计职业 3vc2t6S%*
A (11)accountant 会计师 G<m6Sf
A (12)accounting 会计 T/Bx3VWL
A (13)agency cost 代理成本 S=zW
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A (14)accounting bases 会计基础 eZbT;
A (15)accounting manual 会计手册 aYmN'
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A (16)accounting period 会计期间 m=#<
A (17)accounting policies 会计方针 p!o+8Xz5
A (18)accounting rate of return 会计报酬率 C"cBlru8B
A (19)accounting reference date 会计参照日 ?l?_8y/ww
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 :c3'U_H^
A (22)accrual expenses 应计费用 (L
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A (23)acid test ration 速动比率(酸性测试比率) .t9*wz
A (24)acquisition 购置 /4Sul*{hc
A (25)acquisition accounting 收购会计 yyv<MSU8
A (26)activity based accounting 作业基础成本计算 NGp^/PZX0
A (27)adjusting events 调整事项 &eIwlynm
A (28)administrative expenses 行政管理费 0ZJN<AzbA
A (29)advice note 发货通知 J,_IHzO~Z
A (30)amortization 摊销 ~E3"s
A (31)analytical review 分析性检查 VD0U]~CWR
A (32)annual equivalent cost 年度等量成本法 !4"<:tSO
A (33)annual report and accounts 年度报告和报表 {SJnPr3R
A (34)appraisal cost 检验成本 F!MxC
A (35)appropriation account 盈余分配账户 {^N90,!
A (36)articles of association 公司章程细则 hNL_e3
A (37)assets 资产 ,0^9VWZV
A (38)assets cover 资产保障 }Zp5d7(@w
A (39)asset value per share 每股资产价值 V5up/ 6b,1
A (40)associated company 联营公司 HI!bq%TZ4
A (41)attainable standard 可达标准 )#0Llx!
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A (42)attributable profit 可归属利润 +]S!pyZ"
A (43)audit 审计 'U{6LSaCb
A (44)audit report 审计报告 x67,3CLy?
A (45)auditing standards 审计准则 Zoyo:vv&
A (46)authorized share capital 额定股本 IfF&QBi
A (47)available hours 可用小时 e=4k|8 G
A (48)avoidable costs 可避免成本 wg{Y6XyH
B (49)back-to-back loan 易币贷款 9
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B (50)backflush accounting 倒退成本计算 Jo9!:2?
B (51)bad debts 坏帐 9 Xx4,#?
B (52)bad debts ratio 坏帐比率 [+
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B (53)bank charges 银行手续费 Yvxp(
B (54)bank overdraft 银行透支 1+NmiGKg
B (55)bank reconciliation 银行存款调节表 !k0t
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B (56)bank statement 银行对账单 1Jn:
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B (57)bankruptcy 破产 zmpQ=%/H
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 J>S`}p
B (60)batch costing 分批成本计算 ba"a!#wA
B (61)beta factor B(市场)风险因素 ]qNPOnlp
B (62)bill 账单 JrVBd hLr
B (63)bill of exchange 汇票 `^1&Qz>
B (64)bill of landing 提单 n 7m!
B (65)bill of materials 用料预计单 d+Bz
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B (66)bill payable 应付票据 *l\vqgv.Z
B (67)bill receivable 应收票据 'P,F)*kh
B (68)bin card 存货记录卡 V[BlT|t
B (69)bonus 红利 #Cz6c%yK
B (70)book-keeping 薄记 -Drm4sTpDb
B (71)Boston classification 波士顿分类 WA 79(B
B (72)breakeven chart 保本图 %Q[+bN[/
B (73)breakeven point 保本点 gKay3}w
B (74)breaking-down time 复位时间 D[iIj_CKQ
B (75)budget 预算 hR3Pa'/i
B (76)budget center 预算中心 $[-{Mm
B (77)budget cost allowance 预算成本折让 p!w}hB598
B (78)budget manual 预算手册 +6v;(] y
B (79)budget period 预算期间 s7#|'jhZt
B (80)budgetary control 预算控制 rXR}]|;>
B (81)budgeted capacity 预算生产能力 `%M}
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B (82)burden 制造费用 w=H4#a?fc
B (83)business center 经营中心 dwt<s[k
B (84)business entity 营业个体 R
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B (85)business unit 经营单位 #pz{,
B (86)buy-out management 管理性购买产权 7f`x-iH!]7
B (87)by-product 副产品 .1C|J
C (88)called-up share capital 催缴股本 :j m|)
C (89)capacity 生产能力 kg_f;uk+
C (90)capacity ratios 生产能力比率 `[J(au$z
C (91)capital 资本 6lc/_&0
C (92)capital assets pricing model资本资产计价模式 ^. i;,
C (93)capital commitment 承诺资本 f{[,!VG
C (94)capital employed 已运用的资本 sP NAG
C (95)capital expenditure 资本支出 TAu*lL(F
C (96)capital expenditureauthorization 资本支出核准 .DkDMg1US
C (97)capital expenditure control 资本支出控制 4c_F>Jw[
C (98)capital expenditure proposal资本支出申请 WsCzC_'j.
C (99)capital funding planning 资本基金筹集计划 y|+ltA K
C (100)capital gain 资本收益 @9rmm)TZ
C (101)capital investment appraisal资本投资评估 N#`aVW'{v2
C (102)capital maintenance 资本保全 ~-w
C (103)capital resource planning 资本资源计划 XU#nqvS` .
C (104)capital surplus 资本盈余 ?ixzlDto\
C (105)capital turnover 资本周转率 UVD::
C (106)card 记录卡 9/k?Lv
C (107)cash 现金 !u#o"e<qh
C (108)cash account 现金账户 IBzHXa>75
C (109)cash book 现金账薄 ].2it{gF?b
C (110)cash cow 金牛产品 Pk; 9\0k7
C (111)cash flow 现金流量 " lf_`4
C (112)cash discounted 现金贴现 (A*r&Ak[
C (113)cash flow budget 现金流量预算 $u4esg
C (114)cash flow statement 现金流量表 : |c,.uO
C (115)cash ledger 现金分类账 Hvq< _&2
C (116)cash limit 现金限额 */L;6_
C (117)CCA 现时成本会计 u0J+Nj9
C (118)center 中心 yf=ek==
C (119)changeover time 变更时间 A{E0 a:v
C (120)chartered entity 特许经济个体 `
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C (121)cheque 支票 "A:wWb<
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C (122)cheque register 支票登记薄 [VPqI~u5)
C (123)coin analysis 零钱分类 7,e=|%7.
C (124)classification 分类 vAJfMUlP
C (125)clock card 工时卡 ZX.VzZS
C (126)code 代码 G<