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注会《审计》英语常用词汇 #b{;)C fL
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1.audit 审计 <@=w4\5j9
2.attestation 鉴证 c1StA
3.credibility 可信赖程度 #4!6pMW(&7
4.audit of financial statements 财务报表审计 _x?S0R1
5.agreed-upon procedures 执行商定程序 dZ\T@9+j+
6.high levels of assurance 高水平保证 IO?6F@(
7.compilation 编制 'deqF|Iox
8.reliability 可靠性 6
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9.relevance 相关性 dNz!2mbO
10.professional skepticism 职业谨慎 }fz;La:b
11.objectivity 客观性 kZS&q/6A*
12. professional competence 专业胜任能力 \K(#
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13.Senior/CPA-in-charge 项目经理 a4N8zDS
14.audit engagement letter 业务约定书 FBrJVaF
15.recurring audit 连续审计 <nn!9V\C
16.the client 委托人 |*zvaI(}
17.change CPA 更换注册会计师 D]d2opBLj
18.the existing CPA 现任注册会计师 ; J8 25CE
19.the successor CPA 后任注册会计师 k
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20.the preceding CPA前任注册会计师 JC4Z^/\.
21.issue the audit report 出具审计报告 }ABHGr5[
22.expert 专家 V$ac}A,!
23.the board of directors 董事会 L!kbDbqn
24.knowledge of the entity‘ s business 了解被审计单位情况 ^v@&
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25.assess material misstatement risks评估重大错报风险 %:[Y/K-
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 Mhg_z.Z
27.a general knowledge of —— 初步了解―――的情况 pw1&WP&?3
28.a more knowledge of—— 进一步了解的情况 y?{YQ)fj
29.the prior year‘s working papers 以前年度工作底稿 R~(_m#6`:
30.minutes of meeting 会议纪要 )UG<KcdI
31.business risks 经营风险 G-sA)WOF
32.appropriateness 适当性 M \3Zj(E/
33.accounting estimate 会计估计 u<
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34.management representations 管理层声明 `<d{(9:+
35.going concern assumption 持续经营假设 woR }=\K
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 1fb!sbGD.k
38.error 错误 xGymQ|y84
39.fraud舞弊 JV9Ft,xk
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 -AU!c^-o
42.transactions without substance 虚假交易 OPVcT
43.unusual pressures 异常压力 QsH Fk5)
44.the suspected noncompliance 涉嫌存在违法行为 < 5#}EiT5
45.materialiy 重要性 -m>ng
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46.exceed the materiality level 超过重要性水平 5*7
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47.approach the materiality level 接近重要性水平 w97B)Kn6
48.an acceptably low level 可接受水平 k/V:QdD Sb
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 .(2ui~ed
50.misstatements or omissions 错报或漏报 "+J[7p}`@
51.aggregate 总计
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52.subsequent events 期后事项 4
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53.adjust the financial statements 调整财务报表 Qz/1^xy
54.perform additional audit procedures 实施追加的审计程序 .\+%Q)?h:
55.audit risk 审计风险 W02swhS
56.detection risk 检查风险 ]AzDkKj
57.inappropriate audit opinion 不适当的审计意见 Nb@zn0A(;
58.material misstatement 重大的错报 B>W!RyH8o
59.tolerable misstatement 可容忍错报 t@\op}Z-M
60.the acceptable level of detection risk 可接受的检查风险 ]QAMCu(>
61.assessed level of material misstatement risk 重大错报风险的评估水平 S?Z"){
62.simall business 小规模企业 4I^8f||b_
63.accounting system 会计系统 ,BG
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64.test of control 控制测试 |cUBS)[)X
65.walk-through test 穿行测试 eC41PQ3=1'
66.communication 沟通 wsLfp82
67.flow chart 流程图 &%4*~;o
68.reperformance of internal control 重新执行 $'>h7].
69.audit evidence 审计证据 vtVc
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70.substantive procedures 实质性程序 <rpXhcR
71.assertions 认定 Zm!5X9^!
72.esistence 存在 @-QDp`QtI
73.occurrence 发生 h\i>4^]X.
74.completeness 完整性 L
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75.rights and obligations 权利和义务 i'bUX=JK
76.valuation and allocation 计价和分摊 Xm!
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77.cutoff 截止 =Wj{J.7mf]
78.accuracy 准确性 ]#VNZ#("
79.classification 分类 5b^`M
80.inspection 检查 |}>;wZ[7
81.supervision of counting 监盘 J<'I.KZ\z
82.observation 观察 d2e4=/A%
83.confirmation 函证 tX#8G09G+
84.computation 计算 sjj*7
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85.analytical procedures 分析程序 5<y pK`Kq
86.vouch 核对 ;K9rE3
87.trace 追查 Mli`[8@(
88.audit sampling 审计抽样 <>FpvdB
89.error 误差 oj1,DU
90.expected error 预期误差 E}WO?xxv74
91.population 总体 u:0M,Ye
92.sampling risk 抽样风险 1ZF>e`t8
93.non- sampling risk 非抽样风险 hqKftk)+
94.sampling unit 抽样单位 wJQ"|
95.statistical sampling 统计抽样 nmZ
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96.tolerable error 可容忍误差 b0_Ih6
97.the risk of under reliance 信赖不足风险 (n,!v
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98.the risk of over reliance 信赖过度风险 T1Q c?5K^
99.the risk of incorrect rejection 误拒风险 xi
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100. the risk of incorrect acceptance 误受风险 KLn.vA.
101.working trial balance 试算平衡表 xiW;Y{kZ
102.index and cross-referencing 索引和交叉索引 BcvCm+.S:
103.cash receipt 现金收入 Uj[E_4h
104.cash disbursement 现金支出 c$>$2[*=
105.bank statement 银行对账单 A#6\5u
106.bank reconciliation 银行存款余额调节表 Z1gZn)7
107.balance sheet date 资产负债表日 8T#tB,<fFW
108.net realizable value 可变现净值 j%qBNoT~
109.storeroom 仓库 ?{
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110.sale invoice 销售发票
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111.price list 价目表 n(MVm-H
112.positive confirmation request 积极式询证函 i;XkH4E:)
113.negative confirmation request 消极式询证函 U<*8KiI
114.purchase requisition 请购单 0cwb^ffN
115.receiving report 验收报告 Dr!g$,9
116.gross margin 毛利 wA#w]8SM
117.manufacturing overhead 制造费用 c=}#8d.
118.material requisition 领料单 7:D@6<J?
119.inventory-taking 存货盘点 u`]J]gE
120.bond certificate 债券 ]Eh
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121.stock certificate 股票 G-)Q*p{i|
122.audit report 审计报告 rIt#ps
123.entity 被审计单位 1eZ759PoO
124.addressee of the audit report 审计报告的收件人 dSkW[r9Z%l
125.unqualified opinion 无保留意见 =V@5W[bV
126.qualified opinion 保留意见 kq
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127.disclaimer of opinion 无法表示意见 w<ol$2&B
128.adverse opinion 否定意见 ;=FSpZ@
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A (1)ABC 作业基础成本计算 kT+Idu
A (2)absorbed overhead 已吸收制造费用 VNmQ'EuV}2
A (3)absorption costing 吸收成本计算 ,/=Fm
A (4)account 账户,报表 d,_Ky#K5b
A (5)accounting postulate 会计假设 X7*i-v@
A (6)accounting series release 会计公告文件 o"Dk`L2
A (7)accounting valuation 会计计价 vn
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A (8)account sale 承销清单 cBO.96ZHE
A (9)accountability concept 经营责任概念 ]d}U68$T+
A (10)accountancy 会计职业 5)rMoYn25
A (11)accountant 会计师 12yr_
A (12)accounting 会计 _^ 2rRz
A (13)agency cost 代理成本 5VU
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A (14)accounting bases 会计基础 Lt
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A (15)accounting manual 会计手册 KL8G2"Z
A (16)accounting period 会计期间 D[7+xAwS
A (17)accounting policies 会计方针 _i=431Z40
A (18)accounting rate of return 会计报酬率 <R TAO2
A (19)accounting reference date 会计参照日 3Vu_-.ID
A (20)accounting reference period 会计参照期间 6,707h
A (21)accrual concept 应计概念 6i6m*=h
A (22)accrual expenses 应计费用 0.9%m7.m
A (23)acid test ration 速动比率(酸性测试比率) _7h:NLd
A (24)acquisition 购置 JfJLJ(}
A (25)acquisition accounting 收购会计 ^ *{:;F@
A (26)activity based accounting 作业基础成本计算 H} R/_5g
A (27)adjusting events 调整事项 :/c40:[
A (28)administrative expenses 行政管理费 Y -Zw'
A (29)advice note 发货通知 GI~JIXHTQ
A (30)amortization 摊销 T=EHue$
A (31)analytical review 分析性检查 %[<@$qP
A (32)annual equivalent cost 年度等量成本法 yBJf'-K
A (33)annual report and accounts 年度报告和报表 vqC!Ajm
A (34)appraisal cost 检验成本 m0I)_R#X[
A (35)appropriation account 盈余分配账户 g H+s)6
A (36)articles of association 公司章程细则 o_.f7|U!
A (37)assets 资产 m
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A (38)assets cover 资产保障 /E/Z0<l7
A (39)asset value per share 每股资产价值 ~]MACG:'
A (40)associated company 联营公司 KlMSkdmW
A (41)attainable standard 可达标准 V__|NVoOm
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A (42)attributable profit 可归属利润 w)#Lu/
A (43)audit 审计 Y]xFe >
A (44)audit report 审计报告 Yq6e=?-
A (45)auditing standards 审计准则 i#&iT P`
A (46)authorized share capital 额定股本 K@JGGgrE`!
A (47)available hours 可用小时 !O`aaLc
A (48)avoidable costs 可避免成本 >FVBn;1
B (49)back-to-back loan 易币贷款 =bx;TV
B (50)backflush accounting 倒退成本计算 k10g %K4g
B (51)bad debts 坏帐 St1Ny,$yU
B (52)bad debts ratio 坏帐比率 /IO<TF(X
B (53)bank charges 银行手续费 Y#VtZTcT
B (54)bank overdraft 银行透支 GOKca%DT=
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 %`4\ 8H`
B (57)bankruptcy 破产 5~,/VV
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 0^0
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B (60)batch costing 分批成本计算 ;JD
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B (61)beta factor B(市场)风险因素 bAUruTn
B (62)bill 账单 T3_3k.,|
B (63)bill of exchange 汇票 #OQT@uF!
B (64)bill of landing 提单 G1
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B (65)bill of materials 用料预计单 U.$7=Zl8t
B (66)bill payable 应付票据 6UK}?+r~
B (67)bill receivable 应收票据 TtWE:xE
B (68)bin card 存货记录卡 + a,x
B (69)bonus 红利 m,Fug1+N
B (70)book-keeping 薄记 <>Nq]WqA
B (71)Boston classification 波士顿分类 pV^(8!+
B (72)breakeven chart 保本图 e5GJ:2sH
B (73)breakeven point 保本点 u ?
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B (74)breaking-down time 复位时间 nNEIwlj;
B (75)budget 预算 (lzZ=T
B (76)budget center 预算中心 [T6MaP?
B (77)budget cost allowance 预算成本折让 l0v]+>1i:
B (78)budget manual 预算手册 )B!64'|M
B (79)budget period 预算期间 ,rU>)X
B (80)budgetary control 预算控制 Iq[
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B (81)budgeted capacity 预算生产能力 dsUt[z1w5
B (82)burden 制造费用 MYlPG1X=?
B (83)business center 经营中心 EOn[!
B (84)business entity 营业个体 M>yt\qbkA
B (85)business unit 经营单位 Ec/-f`8
B (86)buy-out management 管理性购买产权 aANzL
B (87)by-product 副产品 f]*TIYicc
C (88)called-up share capital 催缴股本 8HaBil
C (89)capacity 生产能力 &^I2NpT
C (90)capacity ratios 生产能力比率 `{B<|W$=
C (91)capital 资本 h{Zd, 9H
C (92)capital assets pricing model资本资产计价模式 '",+2=JJ
C (93)capital commitment 承诺资本 (QFu``ae+
C (94)capital employed 已运用的资本 ImG7E
w
C (95)capital expenditure 资本支出 *}Cm/li/w
C (96)capital expenditureauthorization 资本支出核准 {SOy-
C (97)capital expenditure control 资本支出控制 k^:+Pp
C (98)capital expenditure proposal资本支出申请 p(8[n^~,i
C (99)capital funding planning 资本基金筹集计划 (nUSgZz5
C (100)capital gain 资本收益 q=J8SvSRl
C (101)capital investment appraisal资本投资评估 /hC'-6:]^
C (102)capital maintenance 资本保全 ?kBX:(g
C (103)capital resource planning 资本资源计划 'ZXd|WI
C (104)capital surplus 资本盈余 Ltrw)H}
C (105)capital turnover 资本周转率 :rdnb=n
C (106)card 记录卡 "?f_U/+D<
C (107)cash 现金 ? JliKFD%
C (108)cash account 现金账户 .*,W%r?1n6
C (109)cash book 现金账薄 m +LP5S
C (110)cash cow 金牛产品 C"[d bh!
C (111)cash flow 现金流量 ro8c-[
V
C (112)cash discounted 现金贴现 =*\(Y(0
C (113)cash flow budget 现金流量预算 \:pd+8
C (114)cash flow statement 现金流量表 +W}dO#
C (115)cash ledger 现金分类账 C
U 8s*
C (116)cash limit 现金限额 0%b!ARix
C (117)CCA 现时成本会计 d+iV19 #i
C (118)center 中心 7&>==|gt
C (119)changeover time 变更时间 ZR|n\.
C (120)chartered entity 特许经济个体 G1?m}{
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C (121)cheque 支票 y/\0qQ/
C (122)cheque register 支票登记薄 62Q`&n6
C (123)coin analysis 零钱分类 0/~20 KD{s
C (124)classification 分类 0V!@*Z
C (125)clock card 工时卡 6jpfo'uB$
C (126)code 代码 %'3Y?d
C (127)commitment accounting 承诺确认会计 }u&,;]
C (128)common cost 共同成本 |k[
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C (129)company limited byguarantee 有限担保责任公司 {@*l ,[,5-
C (130)company limited shares 股份有限公司 ZBxV&