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注会《审计》英语常用词汇 8vR'<_>Q
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1.audit 审计 p9\*n5{
2.attestation 鉴证 d9jD?HgM(
3.credibility 可信赖程度 HSU?4=Q
4.audit of financial statements 财务报表审计 `YZl2c<w*
5.agreed-upon procedures 执行商定程序 G[_Z|Xi1
6.high levels of assurance 高水平保证 }C/+zF6q
7.compilation 编制 !:esdJH
8.reliability 可靠性 Ii/{xVMD
9.relevance 相关性 <rui\/4NJ
10.professional skepticism 职业谨慎 c3#eL
11.objectivity 客观性 grkA2%N
12. professional competence 专业胜任能力 z"7X.*]
13.Senior/CPA-in-charge 项目经理 -U9C{q?h
14.audit engagement letter 业务约定书 /yx)_x{
15.recurring audit 连续审计 Ml?KnSb
16.the client 委托人 ;+o6"ky5
17.change CPA 更换注册会计师 cAVdH{$"
18.the existing CPA 现任注册会计师 Q]K$yo
19.the successor CPA 后任注册会计师 ,-(D(J;}1
20.the preceding CPA前任注册会计师 >RJ&b
21.issue the audit report 出具审计报告 l S
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22.expert 专家 fF#Fc&B
23.the board of directors 董事会 <*u^8lCA
24.knowledge of the entity‘ s business 了解被审计单位情况 gk5Gf
l
25.assess material misstatement risks评估重大错报风险 (w(k*b/
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 :Zob"*T
27.a general knowledge of —— 初步了解―――的情况 y
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28.a more knowledge of—— 进一步了解的情况 4
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29.the prior year‘s working papers 以前年度工作底稿 FK-q-PKO#.
30.minutes of meeting 会议纪要 %" l;
31.business risks 经营风险 i tk/1
32.appropriateness 适当性 -^7
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33.accounting estimate 会计估计 E&@#*~
34.management representations 管理层声明 }ksp(.}G
35.going concern assumption 持续经营假设 >O~V#1 H
36.audit plan 审计计划 61gyx6v
37.significant audit areas 重点审计领域 vLq%k+D#
38.error 错误 *|CvK&7
39.fraud舞弊 w?N>3`Jnf
40.modified or additional procedures 修改或追加审计程序 }'>mT,ytgk
41.misappropriation of assets 侵占资产 ~MYE8xrId
42.transactions without substance 虚假交易 ^f"|<r
43.unusual pressures 异常压力 <X& fs*x&
44.the suspected noncompliance 涉嫌存在违法行为 Vwjic2lGI
45.materialiy 重要性 !yq98I'
46.exceed the materiality level 超过重要性水平 /<k5"C%z
47.approach the materiality level 接近重要性水平 Y"s8j=1m
48.an acceptably low level 可接受水平 O1DUBRli!q
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 !V/7q'&t=
50.misstatements or omissions 错报或漏报 $T7 qd
51.aggregate 总计 {7%HK2='
52.subsequent events 期后事项 l2dj GZk
53.adjust the financial statements 调整财务报表 B/n~ $
54.perform additional audit procedures 实施追加的审计程序 L?&&4%%
55.audit risk 审计风险 }ALli0n`V)
56.detection risk 检查风险 OZ"76|H1`
57.inappropriate audit opinion 不适当的审计意见 vv^y
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58.material misstatement 重大的错报 `f~$h?}3-@
59.tolerable misstatement 可容忍错报 ov Xk~%_
60.the acceptable level of detection risk 可接受的检查风险 E?BF8t_fTE
61.assessed level of material misstatement risk 重大错报风险的评估水平 r
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62.simall business 小规模企业 xpwy%uo
63.accounting system 会计系统 `Gl[e4U
64.test of control 控制测试 #,XZ @u+
65.walk-through test 穿行测试 B8.}9
66.communication 沟通 !u
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67.flow chart 流程图 b+hN\/*]
68.reperformance of internal control 重新执行 U&a(WQV9&
69.audit evidence 审计证据 =]pEvj9o
70.substantive procedures 实质性程序 + DE/DR:
71.assertions 认定 ) vVf- zU
72.esistence 存在 Ss\?SEq
73.occurrence 发生 EdSUBoWF}
74.completeness 完整性 YmjA!n
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 n'JS-
77.cutoff 截止 oK4xRv8Hd
78.accuracy 准确性 a69e^;,>q
79.classification 分类 DVKb`KJ"
80.inspection 检查 BD86t[${W
81.supervision of counting 监盘 T-/3
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82.observation 观察 j?k|-0
83.confirmation 函证 g)|vS>^~
84.computation 计算 [/ertB
85.analytical procedures 分析程序 , `EOJ"|
86.vouch 核对
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87.trace 追查 *n
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88.audit sampling 审计抽样 +/]*ChrS
89.error 误差 I'p+9H$
90.expected error 预期误差 h.l.da1#
91.population 总体
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92.sampling risk 抽样风险 eQn[
93.non- sampling risk 非抽样风险 KU+\fwYpnk
94.sampling unit 抽样单位 uZ>q$
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95.statistical sampling 统计抽样 :)tsz;
96.tolerable error 可容忍误差 0G33hIOS
97.the risk of under reliance 信赖不足风险 -Wh 2hWg+
98.the risk of over reliance 信赖过度风险 83{P7PBQ;]
99.the risk of incorrect rejection 误拒风险 vX}w_Jj>
100. the risk of incorrect acceptance 误受风险 zpeCT3Q5O
101.working trial balance 试算平衡表 \+l_H4\`K
102.index and cross-referencing 索引和交叉索引 ]+B.=mO_
103.cash receipt 现金收入 rX>b R/
104.cash disbursement 现金支出 ZU+_nWnl
105.bank statement 银行对账单 g#7Q-n3^
106.bank reconciliation 银行存款余额调节表 tLq]#9kL
107.balance sheet date 资产负债表日 `<|<1,
108.net realizable value 可变现净值 _G'A]O/BZD
109.storeroom 仓库 z1^fG)
110.sale invoice 销售发票 6-J}ZfGj
111.price list 价目表 ;$gV$KB:xA
112.positive confirmation request 积极式询证函 #M+_Lk3
113.negative confirmation request 消极式询证函 .9,x_\|G*
114.purchase requisition 请购单 tns8B
115.receiving report 验收报告 S $o1Q
116.gross margin 毛利 4gNN "
117.manufacturing overhead 制造费用 $N;J)
118.material requisition 领料单 j|N<6GSke
119.inventory-taking 存货盘点 BGwD{6`U
120.bond certificate 债券 =NI?Jk*iAq
121.stock certificate 股票 <mVFC
122.audit report 审计报告 $8AW
123.entity 被审计单位 )|k#cT{=M
124.addressee of the audit report 审计报告的收件人 M+HhTW;I=
125.unqualified opinion 无保留意见 p|mFF0SL
126.qualified opinion 保留意见 wAX;)PLg
127.disclaimer of opinion 无法表示意见 [6_.Y*}N
128.adverse opinion 否定意见 "19#{yX4
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A (1)ABC 作业基础成本计算 sK&kp=zu
A (2)absorbed overhead 已吸收制造费用 37Q8Yf_
A (3)absorption costing 吸收成本计算 X# ud5h
A (4)account 账户,报表 HuU$x;~
A (5)accounting postulate 会计假设 @o^$/AE?
A (6)accounting series release 会计公告文件 8TP~=qU
A (7)accounting valuation 会计计价 -;&I S
A (8)account sale 承销清单 'g'RXC}D>
A (9)accountability concept 经营责任概念 vf+z0df
A (10)accountancy 会计职业 Ak kF6d+
A (11)accountant 会计师 X"r.*fb;N
A (12)accounting 会计 "e8EA!Ipte
A (13)agency cost 代理成本 (FaYagD
A (14)accounting bases 会计基础 ?CC.xE
A (15)accounting manual 会计手册 L=EkY O%\"
A (16)accounting period 会计期间 Nq8 3 6HL
A (17)accounting policies 会计方针 m
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A (18)accounting rate of return 会计报酬率 <*dcl2xS
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 Jvsy
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A (21)accrual concept 应计概念 z>,M@@
A (22)accrual expenses 应计费用 I9>vm]
A (23)acid test ration 速动比率(酸性测试比率) _X;,,VEV!
A (24)acquisition 购置 V&vG
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A (25)acquisition accounting 收购会计 ge6S_"
A (26)activity based accounting 作业基础成本计算 T#E$sZ
A (27)adjusting events 调整事项 fHEIys,{
A (28)administrative expenses 行政管理费 [MwL=9;!H
A (29)advice note 发货通知 a=A12<
A (30)amortization 摊销 &B[*L+-E
A (31)analytical review 分析性检查 b$fmU"%&|
A (32)annual equivalent cost 年度等量成本法 YlGUd~$`"+
A (33)annual report and accounts 年度报告和报表 x>TIx[x
A (34)appraisal cost 检验成本 -s`Wd4AP
A (35)appropriation account 盈余分配账户 L[Z^4l_!
A (36)articles of association 公司章程细则 !&g_hmnIF
A (37)assets 资产 a{^z= =
A (38)assets cover 资产保障 A:GqR;;"x>
A (39)asset value per share 每股资产价值 ?QJx!'Y,p
A (40)associated company 联营公司 jdu6P+_8n
A (41)attainable standard 可达标准 K{/i2^4
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A (42)attributable profit 可归属利润 T&>65`L
A (43)audit 审计 Q[K$f %>
A (44)audit report 审计报告 F1- "yX1B
A (45)auditing standards 审计准则 6'/Zq
A (46)authorized share capital 额定股本 A^X\
A (47)available hours 可用小时 [ij) k@.
A (48)avoidable costs 可避免成本 ,\P|%yv
B (49)back-to-back loan 易币贷款 gWa0x-
B (50)backflush accounting 倒退成本计算 xW5 `.^5
B (51)bad debts 坏帐 GQY"
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B (52)bad debts ratio 坏帐比率 Kb<c||2Nh5
B (53)bank charges 银行手续费 h'=)dFw7
B (54)bank overdraft 银行透支 o4EY2
B (55)bank reconciliation 银行存款调节表 $p0D9mF
B (56)bank statement 银行对账单 kwT)j(pp<
B (57)bankruptcy 破产 6V1oZ-:}
B (58)basis of apportionment 分摊基础 nA("
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B (59)batch 批量 .[]S!@+%
B (60)batch costing 分批成本计算 _rIo
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B (61)beta factor B(市场)风险因素 Ea<\a1Tl43
B (62)bill 账单
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B (63)bill of exchange 汇票 $3>Rw/,
B (64)bill of landing 提单 L%5y@b{AR
B (65)bill of materials 用料预计单 `Kf@<=
B (66)bill payable 应付票据 6:B,ir
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B (67)bill receivable 应收票据 ciml:"nQ
B (68)bin card 存货记录卡 R$
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B (69)bonus 红利 [|eIax xR,
B (70)book-keeping 薄记 zc;kNkV#1Y
B (71)Boston classification 波士顿分类
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B (72)breakeven chart 保本图 juWXB+d2Y
B (73)breakeven point 保本点 9D=X3{be#
B (74)breaking-down time 复位时间 =lk'[P/p`
B (75)budget 预算 s-Yu(X2
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 L3wj vq^
B (78)budget manual 预算手册 ';Nc;9
B (79)budget period 预算期间 HP[B%
B (80)budgetary control 预算控制 wk8fa
B (81)budgeted capacity 预算生产能力 k`N*_/(|n
B (82)burden 制造费用 r^C(|Vx
B (83)business center 经营中心 %gFIu.c
B (84)business entity 营业个体 5!Y\STn
B (85)business unit 经营单位 dazML|1ow
B (86)buy-out management 管理性购买产权 9ETdO,L)f
B (87)by-product 副产品 z,m3U
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C (88)called-up share capital 催缴股本 qtZzJ>Y
C (89)capacity 生产能力 Khi6z&