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注会《审计》英语常用词汇 CZE!rpl
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1.audit 审计 2BTFK"=U
2.attestation 鉴证 FtBYPSGz
3.credibility 可信赖程度 zQY|=4NP
4.audit of financial statements 财务报表审计 Hj&mwn]
5.agreed-upon procedures 执行商定程序 iaShxoIV
6.high levels of assurance 高水平保证 V/%tFd1
7.compilation 编制 Ml &Cr
8.reliability 可靠性 ="%nW3e@
9.relevance 相关性 3a
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10.professional skepticism 职业谨慎 [AAG:`
11.objectivity 客观性 ^(,qkq'u
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12. professional competence 专业胜任能力 'EF\=o)^Y
13.Senior/CPA-in-charge 项目经理 E+XpgR5
14.audit engagement letter 业务约定书 > Y7nq\
15.recurring audit 连续审计 8S;]]*cD~
16.the client 委托人 ~pM\]OC
17.change CPA 更换注册会计师 c*0pF=3
18.the existing CPA 现任注册会计师 SCbN(OBN!
19.the successor CPA 后任注册会计师 aDJ\%
20.the preceding CPA前任注册会计师 c;\}R#
21.issue the audit report 出具审计报告 c,WRgXL
22.expert 专家 pUs:r0B
23.the board of directors 董事会 (#zSVtZ
24.knowledge of the entity‘ s business 了解被审计单位情况 tnx)_f
25.assess material misstatement risks评估重大错报风险 v9Kx`{1L
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 OC)~psQK
27.a general knowledge of —— 初步了解―――的情况 K.A!?U=
28.a more knowledge of—— 进一步了解的情况 D$k<<dv
v
29.the prior year‘s working papers 以前年度工作底稿 n,KOQI;
30.minutes of meeting 会议纪要 @S#>:o|
31.business risks 经营风险 p7.j>w1F
32.appropriateness 适当性 EBF608nWfW
33.accounting estimate 会计估计 8<cD+Jtj
34.management representations 管理层声明 %;5AF8# c
35.going concern assumption 持续经营假设 7MX nt5qUh
36.audit plan 审计计划 1.+w&Y5
37.significant audit areas 重点审计领域 `o7m
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38.error 错误 }1EfyR
39.fraud舞弊 "S$4pj`<
40.modified or additional procedures 修改或追加审计程序 c;M7[y&
41.misappropriation of assets 侵占资产 4 [@`j{
42.transactions without substance 虚假交易 M>Yge~3
43.unusual pressures 异常压力 ,,*i!%Adw
44.the suspected noncompliance 涉嫌存在违法行为 5k&tRg
45.materialiy 重要性 1PwqWg-\\
46.exceed the materiality level 超过重要性水平 ppv/A4Kv
47.approach the materiality level 接近重要性水平 dWC[p
48.an acceptably low level 可接受水平 Bq}p]R3X
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 FcR(uv<
50.misstatements or omissions 错报或漏报 -8-BVU
51.aggregate 总计 )ESF)aKMiz
52.subsequent events 期后事项 l=jfgsjc
53.adjust the financial statements 调整财务报表 caA>; +aBH
54.perform additional audit procedures 实施追加的审计程序 eK
}AVz}k
55.audit risk 审计风险 a-I3#3VJ@
56.detection risk 检查风险 6mH0|:CsY
57.inappropriate audit opinion 不适当的审计意见 /.leY$
58.material misstatement 重大的错报 -49z.(@ki
59.tolerable misstatement 可容忍错报
C)2Waj}
60.the acceptable level of detection risk 可接受的检查风险 ZzDE
61.assessed level of material misstatement risk 重大错报风险的评估水平 < 8yv(
62.simall business 小规模企业 |T53m;D
63.accounting system 会计系统 6#NptXB
64.test of control 控制测试 8FY.u{93
65.walk-through test 穿行测试 4H4U
66.communication 沟通 ?t LJe
67.flow chart 流程图 zB 6u%u WR
68.reperformance of internal control 重新执行 I?sA)!8
69.audit evidence 审计证据 @=KuoIV
70.substantive procedures 实质性程序 A aLj.HR
71.assertions 认定 2i+'?.P
72.esistence 存在 sP1wO4M?{
73.occurrence 发生 2l43/aCq
74.completeness 完整性 MPt:bf#
75.rights and obligations 权利和义务 5B+>28G%
76.valuation and allocation 计价和分摊 {Mt4QA5iZ
77.cutoff 截止 0Xmp)_vba
78.accuracy 准确性 AF5$U8jf
79.classification 分类 ,Lt+*!;m
80.inspection 检查 ]lj,GD)c
81.supervision of counting 监盘 g(d9=xq@k
82.observation 观察 uus}NZ:*l
83.confirmation 函证 & i,on6
84.computation 计算 $ t' .
85.analytical procedures 分析程序 i?R+Ul`Q
86.vouch 核对 LqnN5l@_B
87.trace 追查 cnm&oC 6
88.audit sampling 审计抽样 b-}nv`9C
89.error 误差 |1d;0*HIgX
90.expected error 预期误差
U1?*vwfKZ
91.population 总体 VV/6~jy0
92.sampling risk 抽样风险 m&)5QX
93.non- sampling risk 非抽样风险 K9v@L6pY=
94.sampling unit 抽样单位 %U]_1"d,<\
95.statistical sampling 统计抽样 =$`xis\
96.tolerable error 可容忍误差 &
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97.the risk of under reliance 信赖不足风险 6< x0e;>
98.the risk of over reliance 信赖过度风险 W@NM~+)e
99.the risk of incorrect rejection 误拒风险 SJY<#_b
100. the risk of incorrect acceptance 误受风险 HJl$v#]#+
101.working trial balance 试算平衡表 (17%/80-J
102.index and cross-referencing 索引和交叉索引 D3#/*Ky
103.cash receipt 现金收入 Tjo
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104.cash disbursement 现金支出 }V.Wp6"S
105.bank statement 银行对账单 FC.d]XA%/d
106.bank reconciliation 银行存款余额调节表 G_E U/p<Q
107.balance sheet date 资产负债表日 5>.)7D%
108.net realizable value 可变现净值 8>.l4:`
109.storeroom 仓库 bSmF"H0cP
110.sale invoice 销售发票 V"n0"\k,
111.price list 价目表 ajIgL<x
112.positive confirmation request 积极式询证函 VO ^[7Y
113.negative confirmation request 消极式询证函 @NMFurm
114.purchase requisition 请购单 [; M31b3
115.receiving report 验收报告 k|W =kt$ P
116.gross margin 毛利 m x@F^
117.manufacturing overhead 制造费用 ~2xC.DF_N
118.material requisition 领料单 tjZ.p.IlG
119.inventory-taking 存货盘点 'Z LGt#
120.bond certificate 债券 $Xf1|!W%a%
121.stock certificate 股票 2kV[A92s
122.audit report 审计报告 S -j<O&h~C
123.entity 被审计单位 w[w{~`([",
124.addressee of the audit report 审计报告的收件人 ND[u$N+5x"
125.unqualified opinion 无保留意见 3ThCY`
126.qualified opinion 保留意见 9tmYrhb$
127.disclaimer of opinion 无法表示意见 |ubDudzp
128.adverse opinion 否定意见 XHuY'\;-
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A (1)ABC 作业基础成本计算 z)Xf6&
A (2)absorbed overhead 已吸收制造费用 a~YFJAkg9
A (3)absorption costing 吸收成本计算 "&/:"~r
A (4)account 账户,报表 =E Cw'
A (5)accounting postulate 会计假设 X%"P0P
A (6)accounting series release 会计公告文件 )e.Y"5My
A (7)accounting valuation 会计计价 xz#;F ,`ZR
A (8)account sale 承销清单 QC.WR'.
A (9)accountability concept 经营责任概念 6zs&DOB
A (10)accountancy 会计职业 Q g=k@
A (11)accountant 会计师 kYBTmz}z
A (12)accounting 会计 lyiBRMiP|
A (13)agency cost 代理成本 $Gb]
K{e
A (14)accounting bases 会计基础 WT Pp/Nq'
A (15)accounting manual 会计手册 Ko6tp9G
A (16)accounting period 会计期间 _[8xq:G
A (17)accounting policies 会计方针 03?TT,
y$
A (18)accounting rate of return 会计报酬率 6GCwc1g
A (19)accounting reference date 会计参照日 BQVpp,]
A (20)accounting reference period 会计参照期间 >E^?<}E~.
A (21)accrual concept 应计概念 }J .f
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A (22)accrual expenses 应计费用 HM%n`1ZU
A (23)acid test ration 速动比率(酸性测试比率) $2E n^
A (24)acquisition 购置 DX.u"&Mm
A (25)acquisition accounting 收购会计 2UY0:ye
A (26)activity based accounting 作业基础成本计算 \Ku=a{Ne
A (27)adjusting events 调整事项 !!&H'XEJV
A (28)administrative expenses 行政管理费 v 1Yf:c
A (29)advice note 发货通知 r{qM!(T
A (30)amortization 摊销 E",s
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A (31)analytical review 分析性检查 9
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A (32)annual equivalent cost 年度等量成本法 $Tu%dE(OF
A (33)annual report and accounts 年度报告和报表 ^
ab%Mbb
A (34)appraisal cost 检验成本 "!<Kmh5
A (35)appropriation account 盈余分配账户 \&]M \
A (36)articles of association 公司章程细则 NL&(/72V
A (37)assets 资产 q@;WXH O0
A (38)assets cover 资产保障 f9H;e(D9]
A (39)asset value per share 每股资产价值 y [e$
A (40)associated company 联营公司 uy\<t
A (41)attainable standard 可达标准 %?+A.0]E
8r / ]Q
A (42)attributable profit 可归属利润 X5U.8qI3
A (43)audit 审计 qF=D,Dlz
A (44)audit report 审计报告 5sC{5LJzC
A (45)auditing standards 审计准则 x!bFbi#!"
A (46)authorized share capital 额定股本 9)l-5o:D
A (47)available hours 可用小时 E^L
A (48)avoidable costs 可避免成本 [P)'LY6F
B (49)back-to-back loan 易币贷款 y
%Get
B (50)backflush accounting 倒退成本计算 .$)'7
B (51)bad debts 坏帐 {'Nvs_{6
B (52)bad debts ratio 坏帐比率 *A2J[,?c
B (53)bank charges 银行手续费 ~PaD _W#xP
B (54)bank overdraft 银行透支 #*q`/O5n
B (55)bank reconciliation 银行存款调节表 / _v5B>
B (56)bank statement 银行对账单 %lz \w{
B (57)bankruptcy 破产 9Q-/Yh
B (58)basis of apportionment 分摊基础 =IV_yor
B (59)batch 批量 a*hOT_;#
B (60)batch costing 分批成本计算 ]O',Ei^
B (61)beta factor B(市场)风险因素 wl^bvHG
B (62)bill 账单 yXS ~PG
B (63)bill of exchange 汇票 <aa#OX
B (64)bill of landing 提单 dgpo4'c}
B (65)bill of materials 用料预计单 3B/ GcltfM
B (66)bill payable 应付票据 NuI9"I/
B (67)bill receivable 应收票据 mbv\Gn#>
B (68)bin card 存货记录卡 Rct|"k_"Ys
B (69)bonus 红利 /pgfa-<
B (70)book-keeping 薄记 sR,]eo<p&
B (71)Boston classification 波士顿分类
qu BTRW9
B (72)breakeven chart 保本图 8#'<SB
B (73)breakeven point 保本点 0F=UZf&
B (74)breaking-down time 复位时间 eS fT+UL
B (75)budget 预算 AuUT 'E@E
B (76)budget center 预算中心 k:s}`h_n
B (77)budget cost allowance 预算成本折让 YQ X+lE
B (78)budget manual 预算手册 w{)*'8oCB
B (79)budget period 预算期间 PXm{GLXRS;
B (80)budgetary control 预算控制 xy46].x-
B (81)budgeted capacity 预算生产能力 <(`dU&&%"}
B (82)burden 制造费用 epj]n=/}[
B (83)business center 经营中心 jVL<7@_*
B (84)business entity 营业个体 5+rYk|*D+k
B (85)business unit 经营单位 0#F3@/1h
B (86)buy-out management 管理性购买产权 pSkP8'
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B (87)by-product 副产品 "5%G[MB
C (88)called-up share capital 催缴股本 pBiC
C (89)capacity 生产能力 W+BM|'%}|
C (90)capacity ratios 生产能力比率 }M?GqA=
C (91)capital 资本 pez*kU+9
C (92)capital assets pricing model资本资产计价模式 l"RX`N@In
C (93)capital commitment 承诺资本 &}32X-~y
C (94)capital employed 已运用的资本 m'Z233Nt"
C (95)capital expenditure 资本支出 1QtT*{zm$F
C (96)capital expenditureauthorization 资本支出核准 fF[n?:VV
C (97)capital expenditure control 资本支出控制
FM
hwk"4L
C (98)capital expenditure proposal资本支出申请 Fzh%#z0
C (99)capital funding planning 资本基金筹集计划 w_@NT}
C (100)capital gain 资本收益 4Cke(G
C (101)capital investment appraisal资本投资评估 W*;~(hDz
C (102)capital maintenance 资本保全 `GC7o DL
C (103)capital resource planning 资本资源计划 15VOQE5Fl`
C (104)capital surplus 资本盈余 v3[Z]+ ]
C (105)capital turnover 资本周转率 0z&3jWWY@
C (106)card 记录卡 dr^pzM!N
C (107)cash 现金 j/3827jw=
C (108)cash account 现金账户 o4o&}
C (109)cash book 现金账薄 S0/@y'q3en
C (110)cash cow 金牛产品 wfM$JYfI
C (111)cash flow 现金流量 0`"]mYH
C (112)cash discounted 现金贴现 5FtbZ1L
C (113)cash flow budget 现金流量预算 X3(:)zUL
C (114)cash flow statement 现金流量表 Namw[TgJ
C (115)cash ledger 现金分类账 %/
~6Qq
C (116)cash limit 现金限额 !jMa
%;/
C (117)CCA 现时成本会计 @YdS_W
C (118)center 中心 G^p>fy~
C (119)changeover time 变更时间 wblEx/FqE^
C (120)chartered entity 特许经济个体 w4:S>6X
C (121)cheque 支票 d{hbgUSj
C (122)cheque register 支票登记薄 1d7oR`qr
C (123)coin analysis 零钱分类 {2R b^K
C (124)classification 分类 Vi23pDZ5
C (125)clock card 工时卡 If\u^c
C (126)code 代码 p&B98c
C (127)commitment accounting 承诺确认会计 lDe9(5|)Q
C (128)common cost 共同成本 ;TF(opW:
C (129)company limited byguarantee 有限担保责任公司 24Z7;'
C (130)company limited shares 股份有限公司 5(1Zj`>'
C (131)competitive position 竞争能力状况 a-4'jT:
C (132)concept 概念 3^q,'!PfB
C (133)conglomerate 跨行业企业 ]G1{@r)
C (134)consistency concept 一致性概念 ,G
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C (135)consolidated accounts 合并报表 (WR&Vt4R