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注会《审计》英语常用词汇 [d ]9Oa4
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1.audit 审计 $6poFo)U+
2.attestation 鉴证 nAdf= D'P
3.credibility 可信赖程度 |&i<bqLw:
4.audit of financial statements 财务报表审计 t"oeQ*d%
5.agreed-upon procedures 执行商定程序 .%
6.high levels of assurance 高水平保证 kE1TP]|
7.compilation 编制 }k .Z~1y
8.reliability 可靠性 e+fN6v5pU
9.relevance 相关性 1bwOm hkS
10.professional skepticism 职业谨慎 #o#H?Vo9b
11.objectivity 客观性 "3Y0`&:D
12. professional competence 专业胜任能力 IJcsmNW m
13.Senior/CPA-in-charge 项目经理 uoh7Sz5!^
14.audit engagement letter 业务约定书 "f OV^B
15.recurring audit 连续审计 .(k|wX[Fu~
16.the client 委托人 YPI-<vM~
17.change CPA 更换注册会计师 KoT %M fu
18.the existing CPA 现任注册会计师 {E|$8)58i
19.the successor CPA 后任注册会计师 wN~_v-~*Q
20.the preceding CPA前任注册会计师 J5,9_uo]
21.issue the audit report 出具审计报告 c@L< Z` u
22.expert 专家 _6vW F
23.the board of directors 董事会 KF:78C
24.knowledge of the entity‘ s business 了解被审计单位情况 ~*];pV]A[
25.assess material misstatement risks评估重大错报风险 BnF^u5kv %
26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8zW2zkv2|#
27.a general knowledge of —— 初步了解―――的情况 o-B$ J?
28.a more knowledge of—— 进一步了解的情况 dioGAai '
29.the prior year‘s working papers 以前年度工作底稿 e~"U @8xk~
30.minutes of meeting 会议纪要 (X*^dO
31.business risks 经营风险 1T
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32.appropriateness 适当性 E|shs=I
33.accounting estimate 会计估计 SNk=b6
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34.management representations 管理层声明 w i{3/
35.going concern assumption 持续经营假设 *MW\^PR?
36.audit plan 审计计划 +] {G@pn
37.significant audit areas 重点审计领域 <t!W5q
38.error 错误 M x" \5i
39.fraud舞弊 ;L ^o*`
40.modified or additional procedures 修改或追加审计程序 YKK*ER0
41.misappropriation of assets 侵占资产 -X6PRE5a2
42.transactions without substance 虚假交易 ]JQ
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43.unusual pressures 异常压力 +^F Zq$NP
44.the suspected noncompliance 涉嫌存在违法行为 6[AL|d
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45.materialiy 重要性 /Z}} (6T
46.exceed the materiality level 超过重要性水平 t\O16O7S
47.approach the materiality level 接近重要性水平 lNO;O}8
48.an acceptably low level 可接受水平 V0 a3<6@4
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 -M#Wt`6A
50.misstatements or omissions 错报或漏报 zX i 'kB
51.aggregate 总计 #}5uno
52.subsequent events 期后事项 (A.C
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53.adjust the financial statements 调整财务报表 -M Bxl`JU
54.perform additional audit procedures 实施追加的审计程序 a(ZcmYzXU
55.audit risk 审计风险 |CbikE}kL
56.detection risk 检查风险 0jWVp- y
57.inappropriate audit opinion 不适当的审计意见 Bk{]g=DO
58.material misstatement 重大的错报 as = fCuJ
59.tolerable misstatement 可容忍错报 P16~Qj
60.the acceptable level of detection risk 可接受的检查风险 `){.+S(5C
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,|/f`Pl
62.simall business 小规模企业 MomwX
63.accounting system 会计系统 \o3gKoL%
64.test of control 控制测试 j.=
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65.walk-through test 穿行测试
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66.communication 沟通 */S_
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67.flow chart 流程图 sNFlKQ8)Q
68.reperformance of internal control 重新执行 eS){1
69.audit evidence 审计证据 Lu% b9Jk
70.substantive procedures 实质性程序 WUT owr
71.assertions 认定 ~pky@O# b
72.esistence 存在 u :
73.occurrence 发生 'dc#F3
74.completeness 完整性 |;{6 & S
75.rights and obligations 权利和义务 e&>2
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76.valuation and allocation 计价和分摊 f*
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77.cutoff 截止 >/6 _ ^
78.accuracy 准确性 dqcL]e
79.classification 分类 ZWm6eD
80.inspection 检查 Y}KNKO;
81.supervision of counting 监盘 MiX 43Pk]
82.observation 观察 :b!s2n!u
83.confirmation 函证 l;E(I_
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84.computation 计算 ZYNsHcTY
85.analytical procedures 分析程序 Z4bNV?OH
86.vouch 核对 F((4U"
87.trace 追查 ;5Ac
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88.audit sampling 审计抽样 )Q JUUn#
89.error 误差 &#i"=\d
90.expected error 预期误差 b7ZSPXV
91.population 总体 %@Jsal'
92.sampling risk 抽样风险 1{.9uw"2S
93.non- sampling risk 非抽样风险 I ]_5}[I
94.sampling unit 抽样单位 A]3k4DL
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95.statistical sampling 统计抽样 #lO Mm9
96.tolerable error 可容忍误差 UC$ppTCc?
97.the risk of under reliance 信赖不足风险 $<O D31T
98.the risk of over reliance 信赖过度风险 V28M lP
99.the risk of incorrect rejection 误拒风险 bW:!5"_{H
100. the risk of incorrect acceptance 误受风险 IAyp 2
101.working trial balance 试算平衡表 ez[Vm:2K
102.index and cross-referencing 索引和交叉索引 0tJ Z4( 0
103.cash receipt 现金收入 tT._VK]o&R
104.cash disbursement 现金支出 =i3n42M#
105.bank statement 银行对账单 EiaW1Cs
106.bank reconciliation 银行存款余额调节表 NCD04U5y
107.balance sheet date 资产负债表日 Eh BKj |y
108.net realizable value 可变现净值 gI`m.EH}}N
109.storeroom 仓库 _(zG?]y0P
110.sale invoice 销售发票 _','9|
111.price list 价目表 *OQ2ucC8j
112.positive confirmation request 积极式询证函 O33 `+UV"W
113.negative confirmation request 消极式询证函 <{
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114.purchase requisition 请购单 !TcJ)0
115.receiving report 验收报告 23jwAsSo
116.gross margin 毛利 7x8
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117.manufacturing overhead 制造费用 (QiAisE
118.material requisition 领料单 A<fG}q1#
119.inventory-taking 存货盘点 fd9k?,
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120.bond certificate 债券 . c c
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121.stock certificate 股票 q0 \6F^;M
122.audit report 审计报告 @KUWxFak
123.entity 被审计单位 /<BI46B\
124.addressee of the audit report 审计报告的收件人 >5
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125.unqualified opinion 无保留意见 bQ5\ ]5M
126.qualified opinion 保留意见 B|X!>Q<g
127.disclaimer of opinion 无法表示意见 `qwBn=
128.adverse opinion 否定意见 t3^& ; &[
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A (1)ABC 作业基础成本计算 >5SSQ\ 2~a
A (2)absorbed overhead 已吸收制造费用 k|f4Cf,
A (3)absorption costing 吸收成本计算 ! 1b;F*H
A (4)account 账户,报表 cl/_ JQ&
A (5)accounting postulate 会计假设 Ht
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A (6)accounting series release 会计公告文件 xe$_aBU
A (7)accounting valuation 会计计价 "J3x_~,[4m
A (8)account sale 承销清单 Yz93'HDB
A (9)accountability concept 经营责任概念 @|T'0_'
A (10)accountancy 会计职业 ]J]h#ZHx
A (11)accountant 会计师 L{Vqh0QD&
A (12)accounting 会计 -H-~;EzU
A (13)agency cost 代理成本 7cMv/g^ h@
A (14)accounting bases 会计基础 3T0"" !Q
A (15)accounting manual 会计手册 f|oh.z_R
A (16)accounting period 会计期间 ~7Ux@Sx;
A (17)accounting policies 会计方针 ;xn0;V'=
A (18)accounting rate of return 会计报酬率 k~z Iy;AZ
A (19)accounting reference date 会计参照日 M rb)
A (20)accounting reference period 会计参照期间 0C ,`h `
A (21)accrual concept 应计概念 h!9ei6
A (22)accrual expenses 应计费用 Srd4) )2/0
A (23)acid test ration 速动比率(酸性测试比率) , 9
a
A (24)acquisition 购置 U,1-A=Og{o
A (25)acquisition accounting 收购会计 Yz)qcU
A (26)activity based accounting 作业基础成本计算 MnW+25= N
A (27)adjusting events 调整事项 )}O8?d`
A (28)administrative expenses 行政管理费 +x}<IS8
A (29)advice note 发货通知 +[g,B1jt
A (30)amortization 摊销 `~q < N
A (31)analytical review 分析性检查 vY`s'%WV
A (32)annual equivalent cost 年度等量成本法 ;YL i {
A (33)annual report and accounts 年度报告和报表 % vi83%$'4
A (34)appraisal cost 检验成本 he hFEy x
A (35)appropriation account 盈余分配账户 jmW7)jT8:
A (36)articles of association 公司章程细则 0+b1vhQ
A (37)assets 资产 K!l5coM
A (38)assets cover 资产保障 lsNd_ 7k
A (39)asset value per share 每股资产价值 #:%/(j
A (40)associated company 联营公司 Pj% |\kbNs
A (41)attainable standard 可达标准 ^sWT:BDh
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A (42)attributable profit 可归属利润 D^;Uq8NDKq
A (43)audit 审计 &b& ,
A (44)audit report 审计报告 QkC
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A (45)auditing standards 审计准则 }*"p?L^p{
A (46)authorized share capital 额定股本 j"Pv0tehw
A (47)available hours 可用小时 b>JDH1)
A (48)avoidable costs 可避免成本 ^K@C"j?M/
B (49)back-to-back loan 易币贷款 ]e@Oiq
B (50)backflush accounting 倒退成本计算 FzC'G57Kl
B (51)bad debts 坏帐 jWfa;&Ra
B (52)bad debts ratio 坏帐比率 [j'X;tVX{
B (53)bank charges 银行手续费 K", N!koj
B (54)bank overdraft 银行透支 W
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B (55)bank reconciliation 银行存款调节表 =_u4=4
B (56)bank statement 银行对账单 t\ewHZ G"
B (57)bankruptcy 破产 jo@J}`\Zt
B (58)basis of apportionment 分摊基础 iAU@Yg`pt
B (59)batch 批量 UFuX@Lu0
B (60)batch costing 分批成本计算 *CHX
B (61)beta factor B(市场)风险因素 H$ 4:lH&(
B (62)bill 账单 {Y9q[D'g .
B (63)bill of exchange 汇票 Hj,A5#|=J
B (64)bill of landing 提单 :9 ^*
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B (65)bill of materials 用料预计单 @F*%9LPv
B (66)bill payable 应付票据 f&
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B (67)bill receivable 应收票据 VP]% Hni]
B (68)bin card 存货记录卡 B^9j@3Ux
B (69)bonus 红利 ?6Y?a2 |
B (70)book-keeping 薄记 3m)y|$R
B (71)Boston classification 波士顿分类 -3Vx76Y
B (72)breakeven chart 保本图 |$b}L7_
B (73)breakeven point 保本点 5XB H$&Td
B (74)breaking-down time 复位时间 n.0fVV-A
B (75)budget 预算 @;RXL
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B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 Q'0d~6n&{
B (78)budget manual 预算手册 ~$?ZK]YOrx
B (79)budget period 预算期间 BThrO d
B (80)budgetary control 预算控制 @MCg%Afw
B (81)budgeted capacity 预算生产能力 7Jho}5J
B (82)burden 制造费用 D}X\Ca"h
B (83)business center 经营中心 uW36;3[f#1
B (84)business entity 营业个体 n6a`;0f[R
B (85)business unit 经营单位 _a T5jR=
B (86)buy-out management 管理性购买产权 :6\qpex
B (87)by-product 副产品 {{p7 3
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C (88)called-up share capital 催缴股本 Jg| XH
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C (89)capacity 生产能力 ~R92cH> L
C (90)capacity ratios 生产能力比率 0 :Ol7
C (91)capital 资本 ) hfpwdQ
C (92)capital assets pricing model资本资产计价模式 >\3V a
C (93)capital commitment 承诺资本 Zz T9j~
C (94)capital employed 已运用的资本 p= } Nn(
C (95)capital expenditure 资本支出 ]GQ G~ H^
C (96)capital expenditureauthorization 资本支出核准 <GaS36ZW
C (97)capital expenditure control 资本支出控制 6V0 1F8&w
C (98)capital expenditure proposal资本支出申请 SI-Ops~e
C (99)capital funding planning 资本基金筹集计划 R/z=p_6p7`
C (100)capital gain 资本收益 @6
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C (101)capital investment appraisal资本投资评估 kpN)zxf k
C (102)capital maintenance 资本保全 7O-x<P;
C (103)capital resource planning 资本资源计划 :G%61x&=Zc
C (104)capital surplus 资本盈余 @2 fg~2M1
C (105)capital turnover 资本周转率 q5)O%l !
C (106)card 记录卡 5]Y?m'
C (107)cash 现金 ^3L0w}#
C (108)cash account 现金账户 v,>
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C (109)cash book 现金账薄 I4i>+:_J
C (110)cash cow 金牛产品 j+
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C (111)cash flow 现金流量 A{D];pE`
C (112)cash discounted 现金贴现 &
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C (113)cash flow budget 现金流量预算 j HJ`,#
C (114)cash flow statement 现金流量表 Qn)a/w -
C (115)cash ledger 现金分类账 'AS|Z Rr/
C (116)cash limit 现金限额 <B6H. P =
C (117)CCA 现时成本会计 *YuF0Yt
C (118)center 中心 ZX./P
0
C (119)changeover time 变更时间 <l E <f+
C (120)chartered entity 特许经济个体 n8ZZ#}Nhg
C (121)cheque 支票 - z%^)VE
C (122)cheque register 支票登记薄 ^ sLdAC
C (123)coin analysis 零钱分类 x-&@wMqkc
C (124)classification 分类 'kO!^6=4M
C (125)clock card 工时卡 lchPpm9
C (126)code 代码 sN01rtB(UT
C (127)commitment accounting 承诺确认会计 *mvlb
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C (128)common cost 共同成本 t=W}SH
C (129)company limited byguarantee 有限担保责任公司 D7Q$
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C (130)company limited shares 股份有限公司 [j/9neay e
C (131)competitive position 竞争能力状况 hy"\RW
C (132)concept 概念 0[?Xxk}s0
C (133)conglomerate 跨行业企业 fSvM(3Y<Qh
C (134)consistency concept 一致性概念 %S^8c
C (135)consolidated accounts 合并报表 ,S ]7 'UP
C (136)consolidation accounting 合并会计 =R$u[~Xl2X
C (137)consortium 财团 d k4Cp N
C (138)contingency plan 应急计划 68C%B9.b'
C (139)contingent liabilities 或有负债 30
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C (140)continuous operation 连续生产 _H7x9
y=
C (141)contra 抵消 DAr1
C+Dy
C (142)contract cost 合同成本 4yA+ h2
C (143)contract costing 合同成本计算 ^'{F h"5
C (144)contribution 贡献毛益 l L@XM2"
C (145)contribution centre 贡献中心 C 7ScS"~
C (146)contribution chart 贡献图 eiaFaYe\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 . ~~T\rmI
C (148)contribution to salesration 贡献毛益对销售比率 1JG'%8}#8
C (149)control 控制 ['tY4$L(
C (150)control account 控制帐户 4*cEag
C (151)control limits 控制限度 a
