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注会《审计》英语常用词汇 Z~p!C/B
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1.audit 审计 v^SsoX>WMH
2.attestation 鉴证 D`pQ7
3.credibility 可信赖程度 ;~+]! U
4.audit of financial statements 财务报表审计 *0y{ ~@
5.agreed-upon procedures 执行商定程序 >;4!O%F
6.high levels of assurance 高水平保证 zrRFn `B
7.compilation 编制 K]/Od
8.reliability 可靠性 F_=1;,K%
9.relevance 相关性 OQp, 3M{_
10.professional skepticism 职业谨慎 {\G`]r-cM
11.objectivity 客观性 r\2vl8X~
12. professional competence 专业胜任能力 [Atc "X$
13.Senior/CPA-in-charge 项目经理 %2"J:0j
14.audit engagement letter 业务约定书 yK1ie
15.recurring audit 连续审计 +q{[\#t5
16.the client 委托人 4w4^yQE
17.change CPA 更换注册会计师 m\ S\3n
18.the existing CPA 现任注册会计师 gCuAF$o
19.the successor CPA 后任注册会计师 Qz,|mo+
20.the preceding CPA前任注册会计师 KjYAdia:H
21.issue the audit report 出具审计报告 ObG=>WPJa
22.expert 专家 <*(^{a.O
23.the board of directors 董事会 q.Jsf+
24.knowledge of the entity‘ s business 了解被审计单位情况 =']3(6*
25.assess material misstatement risks评估重大错报风险 <
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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 \X|sU:g
27.a general knowledge of —— 初步了解―――的情况 %S@L|t
28.a more knowledge of—— 进一步了解的情况 _=EKXE)&}
29.the prior year‘s working papers 以前年度工作底稿 FhkkWWL
30.minutes of meeting 会议纪要 TL0[@rr4
31.business risks 经营风险 ~#PLAP3-
32.appropriateness 适当性 R)5n 8
33.accounting estimate 会计估计 .Z\Q4x#!Z
34.management representations 管理层声明 .cDOl_z<:G
35.going concern assumption 持续经营假设 ,LhCFw{8?~
36.audit plan 审计计划 ,Na^%A@TJ
37.significant audit areas 重点审计领域 f>polxB%N
38.error 错误 "m$3)7 $
39.fraud舞弊 7
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40.modified or additional procedures 修改或追加审计程序 +f|BiW
41.misappropriation of assets 侵占资产 Ps4 ZFX
42.transactions without substance 虚假交易 S`!-Cal`n
43.unusual pressures 异常压力 ,q#0hy%5/
44.the suspected noncompliance 涉嫌存在违法行为 ["3\eFg
45.materialiy 重要性 W!T"m)S
46.exceed the materiality level 超过重要性水平 g}x(hF
47.approach the materiality level 接近重要性水平 Hfym30
48.an acceptably low level 可接受水平 z>m=h)9d~
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 "=1;0uy]
50.misstatements or omissions 错报或漏报 |[$~\MU
51.aggregate 总计 ][&9]omB
52.subsequent events 期后事项 x =q;O+7]
53.adjust the financial statements 调整财务报表 _;
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54.perform additional audit procedures 实施追加的审计程序 k*mt4~KLT8
55.audit risk 审计风险 9?<{_'
56.detection risk 检查风险 @FO)0
57.inappropriate audit opinion 不适当的审计意见 lIRlMLuG
58.material misstatement 重大的错报 O+vS|
59.tolerable misstatement 可容忍错报 T;5r{{
60.the acceptable level of detection risk 可接受的检查风险 uXjP`/R|
61.assessed level of material misstatement risk 重大错报风险的评估水平 k8AW6oO/i
62.simall business 小规模企业 KNLnn;l
63.accounting system 会计系统 47K1$3P
64.test of control 控制测试
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65.walk-through test 穿行测试 k,yZ[n|`
66.communication 沟通 Az;t"
67.flow chart 流程图 V)(R]BK{
68.reperformance of internal control 重新执行 ^T::-pN*
69.audit evidence 审计证据 ' o_:^'c
70.substantive procedures 实质性程序 V[o`\|<
71.assertions 认定 G<|8?6bq#
72.esistence 存在 'Ft0Ry<OL
73.occurrence 发生 ar9]"s+'
74.completeness 完整性 6!'3oN{
75.rights and obligations 权利和义务 Z;/$
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76.valuation and allocation 计价和分摊 }7E^ZZ]f
77.cutoff 截止 6Orum/|h
78.accuracy 准确性 ~Wo)?q8UY,
79.classification 分类 .mLK`c6
80.inspection 检查 anMF-x4/*q
81.supervision of counting 监盘 .Z:zZ_Ev
82.observation 观察 l
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83.confirmation 函证 C?Bl{4-P}*
84.computation 计算 l*\y
85.analytical procedures 分析程序 1i[\T
86.vouch 核对 fC,:{}
87.trace 追查 U4aU}1RKz
88.audit sampling 审计抽样 Ez|oN,
89.error 误差 ia\eLzj
90.expected error 预期误差 ydRC1~f0
91.population 总体 .qMOGbd?
92.sampling risk 抽样风险 p2Zo
93.non- sampling risk 非抽样风险 aT>'.*\ ]
94.sampling unit 抽样单位 l&iq5}[n&
95.statistical sampling 统计抽样 ;s`sn$@
96.tolerable error 可容忍误差 %LVm3e9
97.the risk of under reliance 信赖不足风险 y{dTp
98.the risk of over reliance 信赖过度风险 +
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99.the risk of incorrect rejection 误拒风险 $hivlI-7Ko
100. the risk of incorrect acceptance 误受风险 -gSUjP
101.working trial balance 试算平衡表 EQ'V{PIfj
102.index and cross-referencing 索引和交叉索引 :8CvRO*<
103.cash receipt 现金收入 I)A`)5="5
104.cash disbursement 现金支出 sl]_M
105.bank statement 银行对账单 %3NqSiMs
106.bank reconciliation 银行存款余额调节表 +s- lCz
107.balance sheet date 资产负债表日 Ag{iq(X
108.net realizable value 可变现净值 BZzrRC
109.storeroom 仓库 LaQ-=;(`
110.sale invoice 销售发票 Zt.'K(]2h
111.price list 价目表 r E}%KsZ
112.positive confirmation request 积极式询证函 JSW
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113.negative confirmation request 消极式询证函 ]]Cb$$Td
114.purchase requisition 请购单 B!vmQR*1
115.receiving report 验收报告 $5Xh,DOg
116.gross margin 毛利 tjupJ*Rt
117.manufacturing overhead 制造费用 S30?VG9U0f
118.material requisition 领料单 q
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119.inventory-taking 存货盘点 \v'p/G)g
120.bond certificate 债券 :yUEkm8
121.stock certificate 股票 0g0i4IV
122.audit report 审计报告 N[s}qmPha
123.entity 被审计单位 $GlWf
124.addressee of the audit report 审计报告的收件人 .zi_[
125.unqualified opinion 无保留意见 zuUW|r
126.qualified opinion 保留意见 R8ZK]5{o
127.disclaimer of opinion 无法表示意见 {phNd
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128.adverse opinion 否定意见 1v71rf&w
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A (1)ABC 作业基础成本计算 3AU;>D ^5
A (2)absorbed overhead 已吸收制造费用 7=;R& mqC
A (3)absorption costing 吸收成本计算 V5UF3'3;}
A (4)account 账户,报表 L*YynF
A (5)accounting postulate 会计假设 zd@m~V
A (6)accounting series release 会计公告文件 z6*X%6,8
A (7)accounting valuation 会计计价 Zl^\Q=*s
A (8)account sale 承销清单 Wk)OkIFR
A (9)accountability concept 经营责任概念 ,yiX# ;j
A (10)accountancy 会计职业 $<}$DH_Y
A (11)accountant 会计师 '.:z&gSqx0
A (12)accounting 会计 vEJWFoeEFm
A (13)agency cost 代理成本 vX/T3WV
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 Xu%'Z".>:
A (16)accounting period 会计期间 59h)-^!
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 f&Gt|
A (19)accounting reference date 会计参照日 KrQ1GepJ
A (20)accounting reference period 会计参照期间 E=nIRG|g
A (21)accrual concept 应计概念 %5(I/zB
A (22)accrual expenses 应计费用 #d6)#:uss
A (23)acid test ration 速动比率(酸性测试比率) nAv#?1cjz
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 E|iQc8gr&
A (26)activity based accounting 作业基础成本计算 qm/)ku0
A (27)adjusting events 调整事项 N sXHO
A (28)administrative expenses 行政管理费 Q+[n91ey**
A (29)advice note 发货通知
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A (30)amortization 摊销 ]s<[D$ <,
A (31)analytical review 分析性检查 [_k1jHr48N
A (32)annual equivalent cost 年度等量成本法 JRB9rSN^
A (33)annual report and accounts 年度报告和报表 p {T*k'
A (34)appraisal cost 检验成本 hgPa6Kd
A (35)appropriation account 盈余分配账户 pR=@S>!|
A (36)articles of association 公司章程细则 HiZ*+T.B
A (37)assets 资产 ItNz}4o|d
A (38)assets cover 资产保障 b,7k)ND1F
A (39)asset value per share 每股资产价值 UtoT
A (40)associated company 联营公司 B38]~'8
A (41)attainable standard 可达标准 ofm#'7P 0
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A (42)attributable profit 可归属利润 La`N PY_:>
A (43)audit 审计 H\ F:95
A (44)audit report 审计报告 Y]'Z7<U}*E
A (45)auditing standards 审计准则 O%Xf!4Z
A (46)authorized share capital 额定股本 J')o|5S1N
A (47)available hours 可用小时 @>,^":`#
A (48)avoidable costs 可避免成本 */`ki;\A
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 ; ZA~p
B (51)bad debts 坏帐 e"{{ TcNk
B (52)bad debts ratio 坏帐比率 V?6a8lJ
B (53)bank charges 银行手续费 -r`.#c4
B (54)bank overdraft 银行透支 wr$("A(
B (55)bank reconciliation 银行存款调节表 bRFLcM
B (56)bank statement 银行对账单 3lrT3a3vV
B (57)bankruptcy 破产 %O|iE M
B (58)basis of apportionment 分摊基础 A8muQuj]~~
B (59)batch 批量 Sc]B#/~B
B (60)batch costing 分批成本计算 <? q?Mn
B (61)beta factor B(市场)风险因素 fDv2JdiU
B (62)bill 账单 -_=nDH
B (63)bill of exchange 汇票 f,U.7E
B (64)bill of landing 提单 UXJeAE-
B (65)bill of materials 用料预计单 }bb;~
B (66)bill payable 应付票据 {'7B6
B (67)bill receivable 应收票据 X_q\S g
B (68)bin card 存货记录卡 ,0M_Bk"
B (69)bonus 红利 '$i:
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B (70)book-keeping 薄记 }|h# \$w
B (71)Boston classification 波士顿分类 9}rS(/@
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B (72)breakeven chart 保本图 t%d Z-Ym
B (73)breakeven point 保本点 cuax;0{%
B (74)breaking-down time 复位时间 g];!&R-
B (75)budget 预算 p$S*dr
B (76)budget center 预算中心 ER%^!xA
B (77)budget cost allowance 预算成本折让 ~[t[y~Hup
B (78)budget manual 预算手册 n1Yp1"2b[
B (79)budget period 预算期间 %z=le7
B (80)budgetary control 预算控制 S|Q@:r"
B (81)budgeted capacity 预算生产能力 5AFJC?
B (82)burden 制造费用 T$8)u'-pa
B (83)business center 经营中心 4>wP7`/+y
B (84)business entity 营业个体 g9
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