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注会《审计》英语常用词汇 akuV9S
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1.audit 审计 JsfX&dX0
2.attestation 鉴证 pq 4/>WzE
3.credibility 可信赖程度 Pa.D+
4.audit of financial statements 财务报表审计 [Mm
OPm}@
5.agreed-upon procedures 执行商定程序 +mReWf:o
6.high levels of assurance 高水平保证 <<zYF.9L]
7.compilation 编制 u? a*bW
8.reliability 可靠性 #K|:BS
9.relevance 相关性 =Fq"lq %
10.professional skepticism 职业谨慎 ]UR@V;JG
11.objectivity 客观性 <q
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12. professional competence 专业胜任能力 0] 'Bd`e
13.Senior/CPA-in-charge 项目经理 !2)$lM1@J
14.audit engagement letter 业务约定书 n o*p`a
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15.recurring audit 连续审计 &{):x
16.the client 委托人 Sga/i?!
17.change CPA 更换注册会计师 @z8,XW
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18.the existing CPA 现任注册会计师 YQyf:xJ
19.the successor CPA 后任注册会计师 kKU,|>3h
20.the preceding CPA前任注册会计师 1 m)WM,L
21.issue the audit report 出具审计报告 }H[v!l@
22.expert 专家 X>Cl{.
23.the board of directors 董事会 l.ri]e
24.knowledge of the entity‘ s business 了解被审计单位情况 F;Q8^C0e*c
25.assess material misstatement risks评估重大错报风险 xn49[T
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 <r_L-
27.a general knowledge of —— 初步了解―――的情况 |K(j}^1k
28.a more knowledge of—— 进一步了解的情况 ~_SoP
29.the prior year‘s working papers 以前年度工作底稿 ,J|8P{ZO
30.minutes of meeting 会议纪要 $"z|^ze
31.business risks 经营风险 >wiW(Ki}
32.appropriateness 适当性 ;++CMTza]
33.accounting estimate 会计估计 iXp*G52
34.management representations 管理层声明 P8lx\DA
35.going concern assumption 持续经营假设 f;<qGM.#|
36.audit plan 审计计划 6Z:<?_p%7g
37.significant audit areas 重点审计领域 KLpe!8tAe
38.error 错误 39jnoT
39.fraud舞弊 :J|t! `
40.modified or additional procedures 修改或追加审计程序 o`hVI
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41.misappropriation of assets 侵占资产 h|^RM*x
42.transactions without substance 虚假交易 !,f{I5/
43.unusual pressures 异常压力 ;A~efC^<
44.the suspected noncompliance 涉嫌存在违法行为 r=Up-(j
45.materialiy 重要性 $q_e~+SXT
46.exceed the materiality level 超过重要性水平 cO9aT
47.approach the materiality level 接近重要性水平 8lAs~c
48.an acceptably low level 可接受水平 2!Ip!IQ:
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ?!R
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50.misstatements or omissions 错报或漏报 pIKQx5;
51.aggregate 总计 ;9>(yJI+
52.subsequent events 期后事项 D^+#RR'#,
53.adjust the financial statements 调整财务报表 ^oNk}:>
54.perform additional audit procedures 实施追加的审计程序 L*TPLS[lh
55.audit risk 审计风险 Algk4zfK2,
56.detection risk 检查风险 mJBvhK9%
57.inappropriate audit opinion 不适当的审计意见 XH_XGzBQS
58.material misstatement 重大的错报 =|)W#x9=
59.tolerable misstatement 可容忍错报 8!a6)Zeux
60.the acceptable level of detection risk 可接受的检查风险 1Ner1EKGp
61.assessed level of material misstatement risk 重大错报风险的评估水平 `Zn2Vx
62.simall business 小规模企业 8cq H0{
63.accounting system 会计系统 9C?;'
64.test of control 控制测试 vYT%e:8)q
65.walk-through test 穿行测试 MdzG2uZT
66.communication 沟通 =|lw~CW
67.flow chart 流程图 T~shJ0%
68.reperformance of internal control 重新执行 739J] M
69.audit evidence 审计证据 pkd#SY
70.substantive procedures 实质性程序 ,2H@xji
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71.assertions 认定 jfxW9][
72.esistence 存在 E^uWlUb{
73.occurrence 发生 Ho3$T
74.completeness 完整性 K)m\xzT/
75.rights and obligations 权利和义务 K!|%mI8gk
76.valuation and allocation 计价和分摊 nwH'E
77.cutoff 截止 i
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78.accuracy 准确性 L
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79.classification 分类 y'ZRoakz)
80.inspection 检查 h?f)Bt}ry
81.supervision of counting 监盘 &X0qH8W
82.observation 观察 W'f{u&<
83.confirmation 函证 !!NVx\a
84.computation 计算 x.Sq2rw]V
85.analytical procedures 分析程序 bERYC|
86.vouch 核对 4%h@K(iN
87.trace 追查 d,r%LjNI
88.audit sampling 审计抽样 5ZG-3qj
89.error 误差 %G~f>
90.expected error 预期误差 J|k~e,C
91.population 总体 yqdhLX|Mk
92.sampling risk 抽样风险 Za+26#g
93.non- sampling risk 非抽样风险 J1,\Q<
94.sampling unit 抽样单位 \}O'?)(1
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 [12^NEt
97.the risk of under reliance 信赖不足风险 2Z3c` /k
98.the risk of over reliance 信赖过度风险 =d#3& R]p
99.the risk of incorrect rejection 误拒风险 B(<;]
100. the risk of incorrect acceptance 误受风险 *ujn+0)[
101.working trial balance 试算平衡表 F1s kI _!
102.index and cross-referencing 索引和交叉索引 #!,tId
103.cash receipt 现金收入 wyqXD.of
104.cash disbursement 现金支出 wO6`Ap
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105.bank statement 银行对账单 ZqaCe>
106.bank reconciliation 银行存款余额调节表 ]YF[W`2h
107.balance sheet date 资产负债表日 lNtZd?=>
108.net realizable value 可变现净值 (h NSzG\
109.storeroom 仓库 i#$N
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110.sale invoice 销售发票 ;U6z|O7L
111.price list 价目表
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112.positive confirmation request 积极式询证函 f_}FYeg
113.negative confirmation request 消极式询证函 \IZfp=On
114.purchase requisition 请购单 '5V2{k$4U
115.receiving report 验收报告 vAW+ ,Rfj
116.gross margin 毛利 :-x F=Y(;
117.manufacturing overhead 制造费用 @pueM+(L&
118.material requisition 领料单 k(>hboR5n
119.inventory-taking 存货盘点 fL[(;KcAa
120.bond certificate 债券 l@-J&qG
121.stock certificate 股票 Xj :?V;
122.audit report 审计报告 :cv_G;?
123.entity 被审计单位 ]ee%=+'
124.addressee of the audit report 审计报告的收件人 `&
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125.unqualified opinion 无保留意见 Q`#Y_N-h+
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 tWkD@w`Lnn
128.adverse opinion 否定意见 )M5:aSRz
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A (1)ABC 作业基础成本计算 tA?P$5?-*
A (2)absorbed overhead 已吸收制造费用 B|#*I[4`w@
A (3)absorption costing 吸收成本计算 o
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A (4)account 账户,报表 " $5J7
A (5)accounting postulate 会计假设 +'qzk>B
A (6)accounting series release 会计公告文件 V9 <!pMj
A (7)accounting valuation 会计计价 .VF4?~+M-
A (8)account sale 承销清单 n dRy&[f7
A (9)accountability concept 经营责任概念 eup#.#J
A (10)accountancy 会计职业 .@{W6
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A (11)accountant 会计师 7T
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A (12)accounting 会计 Ql-RbM
A (13)agency cost 代理成本 ;5 W|#{I
A (14)accounting bases 会计基础 R3;GMe@D#
A (15)accounting manual 会计手册 ?A7&SdJaO
A (16)accounting period 会计期间 ?YR/'Vq97
A (17)accounting policies 会计方针 |ToCRM
A (18)accounting rate of return 会计报酬率 DJSSc
A (19)accounting reference date 会计参照日 /M>8ad
A (20)accounting reference period 会计参照期间 o ~"?K2@T
A (21)accrual concept 应计概念 ]wLHe2bEu
A (22)accrual expenses 应计费用 ^7Q}W#jy
A (23)acid test ration 速动比率(酸性测试比率) S[!-M\b
A (24)acquisition 购置 6AgevyVG
A (25)acquisition accounting 收购会计 =8`,,=P^
A (26)activity based accounting 作业基础成本计算 =VkbymIZ4y
A (27)adjusting events 调整事项 ol^J-
A (28)administrative expenses 行政管理费 )cc:Z7p
A (29)advice note 发货通知 l%h0x*?$
A (30)amortization 摊销 x6A*vP0nm)
A (31)analytical review 分析性检查 yP\KIm!
A (32)annual equivalent cost 年度等量成本法 ;2K_u
A (33)annual report and accounts 年度报告和报表 ;j]0GD,c$
A (34)appraisal cost 检验成本 :Mr _/t2(
A (35)appropriation account 盈余分配账户 il=y m
A (36)articles of association 公司章程细则 *7<5 G{
A (37)assets 资产 r
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A (38)assets cover 资产保障 $5aRu,
A (39)asset value per share 每股资产价值 F3/aq+<P[
A (40)associated company 联营公司 =\Td~>
A (41)attainable standard 可达标准 mXnl-_
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A (42)attributable profit 可归属利润 ^]}UyrOn
A (43)audit 审计 "#x<>a)O\
A (44)audit report 审计报告 [@MV[$W5
A (45)auditing standards 审计准则 hR"j[
A (46)authorized share capital 额定股本 G"&9u2 k
A (47)available hours 可用小时 >pjmVlw?
A (48)avoidable costs 可避免成本 7r#U^d(
B (49)back-to-back loan 易币贷款 ~0 <?^
B (50)backflush accounting 倒退成本计算 iTi]D2jC
B (51)bad debts 坏帐 fvKb0cIx]
B (52)bad debts ratio 坏帐比率 k4te[6)
B (53)bank charges 银行手续费 h32QEz-+
B (54)bank overdraft 银行透支 (i4=}Kn2
B (55)bank reconciliation 银行存款调节表 Iy8>9m'5
B (56)bank statement 银行对账单 Rk8>Ak(/
B (57)bankruptcy 破产 D
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B (58)basis of apportionment 分摊基础 1euL+zeh
B (59)batch 批量 B'\^[
B (60)batch costing 分批成本计算 4PUSFZK?
B (61)beta factor B(市场)风险因素 >$h *1/
B (62)bill 账单 Ld>y Fb(`
B (63)bill of exchange 汇票 :lQl;Q -e
B (64)bill of landing 提单 [80jG+6
B (65)bill of materials 用料预计单 \"B oTi'2!
B (66)bill payable 应付票据 *Iv.W7 [
B (67)bill receivable 应收票据 =E@wi?
B (68)bin card 存货记录卡 VR/7CI4=
B (69)bonus 红利 $@kGbf~k
B (70)book-keeping 薄记 kBYZNjSz
B (71)Boston classification 波士顿分类 a=bP
B (72)breakeven chart 保本图 ;=piJ%k
B (73)breakeven point 保本点 ]O2ku^yM
B (74)breaking-down time 复位时间 B,?Fjot#m
B (75)budget 预算 jH26-b<
B (76)budget center 预算中心 txM R[o_
B (77)budget cost allowance 预算成本折让 `pS<v.L3
B (78)budget manual 预算手册 +-~hl
B (79)budget period 预算期间 z,/0e@B >
B (80)budgetary control 预算控制 e R"XXF0u
B (81)budgeted capacity 预算生产能力 4/;
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B (82)burden 制造费用 DI O @Zo
B (83)business center 经营中心 &