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注会《审计》英语常用词汇 %EbPI)yY3
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1.audit 审计 s$ENFp7P
2.attestation 鉴证 /D&%v*~E
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 bNs4 5hDP
5.agreed-upon procedures 执行商定程序 <7SpEVQ
6.high levels of assurance 高水平保证 soA|wk\A
7.compilation 编制 8BOZh6BV
8.reliability 可靠性 {%lXY Myu
9.relevance 相关性 Ysq'2
10.professional skepticism 职业谨慎 `]Fx.)C#
11.objectivity 客观性 i<kD
12. professional competence 专业胜任能力 \>LnLH(
13.Senior/CPA-in-charge 项目经理 ~c^>54
14.audit engagement letter 业务约定书 C?v[Z]t
15.recurring audit 连续审计 J]lrS
16.the client 委托人 a7zcIwk
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17.change CPA 更换注册会计师 !U9|x\BqJ2
18.the existing CPA 现任注册会计师 ,mhQ"\ +C
19.the successor CPA 后任注册会计师 (wIzat
20.the preceding CPA前任注册会计师 McH>"`
21.issue the audit report 出具审计报告 c0B|F
22.expert 专家 00v&lQBW
23.the board of directors 董事会 x3jb%`o#!
24.knowledge of the entity‘ s business 了解被审计单位情况 3vhnwD
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25.assess material misstatement risks评估重大错报风险 C2LL|jp*
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 gb
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27.a general knowledge of —— 初步了解―――的情况 ;c~cet4
28.a more knowledge of—— 进一步了解的情况 |(5W86C,ju
29.the prior year‘s working papers 以前年度工作底稿 *n"/a{6>
30.minutes of meeting 会议纪要 ?0?
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31.business risks 经营风险 3bk|<7tl
32.appropriateness 适当性 fkf1m:Ck
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33.accounting estimate 会计估计 t@u7RL*n:<
34.management representations 管理层声明 A+6 n#
35.going concern assumption 持续经营假设 kt`nbm|aw
36.audit plan 审计计划 eP*lI<NQ1
37.significant audit areas 重点审计领域 5`
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38.error 错误 Bm&kk
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39.fraud舞弊 O"Ku1t!
40.modified or additional procedures 修改或追加审计程序 R\o<7g-|
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ~U;rw&'H
43.unusual pressures 异常压力 L}@c6fHG
44.the suspected noncompliance 涉嫌存在违法行为 HGm 3+,
45.materialiy 重要性 "Rn3lj0
46.exceed the materiality level 超过重要性水平 %K(<$!
47.approach the materiality level 接近重要性水平 PH"n{lW.T
48.an acceptably low level 可接受水平 wP[t0/dl
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 fRg`UI4w}
50.misstatements or omissions 错报或漏报 qM#R0ZUIe\
51.aggregate 总计 G}&Sle]
52.subsequent events 期后事项 i4^o59}8
53.adjust the financial statements 调整财务报表 2M#
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54.perform additional audit procedures 实施追加的审计程序 )Ke*JJaq
55.audit risk 审计风险 M\yT).>z
56.detection risk 检查风险 :0s]U_h
57.inappropriate audit opinion 不适当的审计意见 !rqF}d
58.material misstatement 重大的错报 W6On93sa
59.tolerable misstatement 可容忍错报 `PY>Hgb
60.the acceptable level of detection risk 可接受的检查风险 5:'hj$~|\1
61.assessed level of material misstatement risk 重大错报风险的评估水平 h/~n\0,J/
62.simall business 小规模企业 B6wRg8
63.accounting system 会计系统 .e_cgad :
64.test of control 控制测试 m0v:\?S:
65.walk-through test 穿行测试 k0T?-iM
66.communication 沟通 _YcA+3ZL
67.flow chart 流程图 jDQZQ NS
68.reperformance of internal control 重新执行 MEwo}
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69.audit evidence 审计证据 5 ~TdD6}
70.substantive procedures 实质性程序 }Ho Qwy|&
71.assertions 认定
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72.esistence 存在 {&"N%;`Q
73.occurrence 发生 ?O>V%@
74.completeness 完整性 0v9rv.Y
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75.rights and obligations 权利和义务 ]Kr
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76.valuation and allocation 计价和分摊 ]c! ;L5
77.cutoff 截止 $@UN4B?y
78.accuracy 准确性 ~%YBI9$+
79.classification 分类 YW{C} NA
80.inspection 检查 w8n|B?Sr
81.supervision of counting 监盘 Z)jw|T'X
82.observation 观察 m=YU2!Mb
83.confirmation 函证 o7|eMe?<t
84.computation 计算 V0)fZS@tf
85.analytical procedures 分析程序 XLH0 ;+CL{
86.vouch 核对 _-EyT
87.trace 追查 H,b5C_D29
88.audit sampling 审计抽样 hZ.Z3`v70
89.error 误差 By% =W5
90.expected error 预期误差 Uw
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91.population 总体 ?Wz8[u
92.sampling risk 抽样风险 R~Ne|V2
93.non- sampling risk 非抽样风险 rwGKfoKI
94.sampling unit 抽样单位 =Q.^c.sw
95.statistical sampling 统计抽样 -;'1^
96.tolerable error 可容忍误差 g1jTy7g?
97.the risk of under reliance 信赖不足风险 daYx76yP_?
98.the risk of over reliance 信赖过度风险 *hw\35%P`?
99.the risk of incorrect rejection 误拒风险 )kP5u`v
100. the risk of incorrect acceptance 误受风险 3`k;a1Z#O'
101.working trial balance 试算平衡表 Yl3n2R /U
102.index and cross-referencing 索引和交叉索引 ;UxP
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103.cash receipt 现金收入 utIX %0
104.cash disbursement 现金支出 SLh(9%S;
105.bank statement 银行对账单 #FNcF>3>
106.bank reconciliation 银行存款余额调节表 ?]*^xL;x?
107.balance sheet date 资产负债表日 lBaR
108.net realizable value 可变现净值 ~c&bH]cj
109.storeroom 仓库 cJrmm2.0kD
110.sale invoice 销售发票 2RX!V@z.G
111.price list 价目表 hRCed4qA
112.positive confirmation request 积极式询证函 5F~'gLH/F-
113.negative confirmation request 消极式询证函 7x@A%2J
114.purchase requisition 请购单 <WcR,d
115.receiving report 验收报告 B&@?*^.
116.gross margin 毛利 _]Zs,Hy
117.manufacturing overhead 制造费用 (2=Zm@Zpf
118.material requisition 领料单 l g-X:Z
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119.inventory-taking 存货盘点 )gMG#>up@
120.bond certificate 债券 l?Ya"C`FL
121.stock certificate 股票
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122.audit report 审计报告
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123.entity 被审计单位 ?#45wC
124.addressee of the audit report 审计报告的收件人 v&=gF/$
125.unqualified opinion 无保留意见 {|'
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126.qualified opinion 保留意见 THS.GvT9[
127.disclaimer of opinion 无法表示意见 xftBSdVE
128.adverse opinion 否定意见 |6$p;Aar
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A (1)ABC 作业基础成本计算 T87m?a$
A (2)absorbed overhead 已吸收制造费用 ' hs2RSq
A (3)absorption costing 吸收成本计算 t{.8|d@
A (4)account 账户,报表 ](s'L8(x
A (5)accounting postulate 会计假设 ;LMJd@
A (6)accounting series release 会计公告文件 Dp':oJC
A (7)accounting valuation 会计计价 R.yC(r
A (8)account sale 承销清单 M#8uv-L
A (9)accountability concept 经营责任概念 x
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A (10)accountancy 会计职业 D8xmE2%
A (11)accountant 会计师 jJ5W>Q1mK$
A (12)accounting 会计 Vb= Mg
A (13)agency cost 代理成本 4B^ZnFJ%m
A (14)accounting bases 会计基础 WUh$^5W
A (15)accounting manual 会计手册 aL&n[
A (16)accounting period 会计期间 !Y[lQXv
A (17)accounting policies 会计方针 -&-Ma,M?
A (18)accounting rate of return 会计报酬率 lQe%Yh
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A (19)accounting reference date 会计参照日 t$De/Uq
A (20)accounting reference period 会计参照期间 QC9eUYe
A (21)accrual concept 应计概念 cj1cZ-
A (22)accrual expenses 应计费用 /|D*w^>
A (23)acid test ration 速动比率(酸性测试比率) <x<"n t
A (24)acquisition 购置 `nZ )>
A (25)acquisition accounting 收购会计 =Xqc]5[i
A (26)activity based accounting 作业基础成本计算 ;<(W% _
A (27)adjusting events 调整事项 7*?}:
A (28)administrative expenses 行政管理费 OR;uqV@
A (29)advice note 发货通知 DKBSFm{~Q
A (30)amortization 摊销 iLkZ"X.'|1
A (31)analytical review 分析性检查 * /:x sI
A (32)annual equivalent cost 年度等量成本法 dF2nEaN0%
A (33)annual report and accounts 年度报告和报表 LyAn&h}
A (34)appraisal cost 检验成本 j'HZ\_
A (35)appropriation account 盈余分配账户 -}KC=,]vh
A (36)articles of association 公司章程细则 FW21 U<
A (37)assets 资产 \Hn>oonph
A (38)assets cover 资产保障 /N&CaH\;^$
A (39)asset value per share 每股资产价值 /\4'ddGU
A (40)associated company 联营公司 z}MP)|aH:
A (41)attainable standard 可达标准 {o.FlX
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A (42)attributable profit 可归属利润 ,f[>L|?e
A (43)audit 审计 %>g3~yl
A (44)audit report 审计报告 oyYR-4m\
A (45)auditing standards 审计准则 `wDl<[V
A (46)authorized share capital 额定股本 Yi$vg
A (47)available hours 可用小时 j'MO(ev
A (48)avoidable costs 可避免成本 ' <@3i[M
B (49)back-to-back loan 易币贷款 /(.mp<s0
B (50)backflush accounting 倒退成本计算 [E/\#4b
B (51)bad debts 坏帐 '*"vkgN
B (52)bad debts ratio 坏帐比率 6jC`8l:
B (53)bank charges 银行手续费 !& z(:d
B (54)bank overdraft 银行透支 B>0].CK`
B (55)bank reconciliation 银行存款调节表 i? K|TC`
B (56)bank statement 银行对账单 SAyufLEv,
B (57)bankruptcy 破产 c'S,hCe*
B (58)basis of apportionment 分摊基础 ^h"`}[+
B (59)batch 批量 -UOj>{-
B (60)batch costing 分批成本计算 p(/dBt[3k
B (61)beta factor B(市场)风险因素 $h*L=t(
B (62)bill 账单 A m>cd;
B (63)bill of exchange 汇票 T^Ze3L]
B (64)bill of landing 提单 qa0 yg8,<
B (65)bill of materials 用料预计单 8[E!E)4M
B (66)bill payable 应付票据 &C"L
B (67)bill receivable 应收票据 p IU&^yX>
B (68)bin card 存货记录卡 A^y|J`k|
B (69)bonus 红利 aPm`^
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B (70)book-keeping 薄记 Na?!;1]_
B (71)Boston classification 波士顿分类 8&)DE@W
B (72)breakeven chart 保本图 L 8dc(Z%v
B (73)breakeven point 保本点 Wb?8j M
B (74)breaking-down time 复位时间 >o7n+Rb:
B (75)budget 预算 93`
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B (76)budget center 预算中心 mg$]QnbAnH
B (77)budget cost allowance 预算成本折让 Cc%LztP>
B (78)budget manual 预算手册
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B (79)budget period 预算期间 f;x
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B (80)budgetary control 预算控制 '>' wK.
B (81)budgeted capacity 预算生产能力 (K)] qNH
B (82)burden 制造费用 (4dhuT
B (83)business center 经营中心 :n.f_v}6
B (84)business entity 营业个体 8>WC5%f*
B (85)business unit 经营单位 lna}@]oR
B (86)buy-out management 管理性购买产权 'VlDh`<W
B (87)by-product 副产品 Z(ACc9k6:'
C (88)called-up share capital 催缴股本 +gJ8{u!=k
C (89)capacity 生产能力 w(/aiV
C (90)capacity ratios 生产能力比率 CkdP #}f
C (91)capital 资本 %0,#ADCqOe
C (92)capital assets pricing model资本资产计价模式 -8j+s}Q
C (93)capital commitment 承诺资本 q gLaa
C (94)capital employed 已运用的资本 =p=rg$?
C (95)capital expenditure 资本支出 jO1r)hw N>
C (96)capital expenditureauthorization 资本支出核准 BE_ay-
C (97)capital expenditure control 资本支出控制 ]jmL]Ny^
C (98)capital expenditure proposal资本支出申请 r?Wk<>%>
C (99)capital funding planning 资本基金筹集计划 C0}IE,]
C (100)capital gain 资本收益 v,4pp@8rv
C (101)capital investment appraisal资本投资评估 f-E("o
C (102)capital maintenance 资本保全 k|lcc^[0
C (103)capital resource planning 资本资源计划 g'V>_u#(
C (104)capital surplus 资本盈余 7,lq}a8z
C (105)capital turnover 资本周转率 d[V;&U
C (106)card 记录卡 C86J
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C (107)cash 现金 i5K[>5
C (108)cash account 现金账户 :=\Hoz
C (109)cash book 现金账薄 ]2\VweV
C (110)cash cow 金牛产品 ] 0B2#
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C (111)cash flow 现金流量 2VE9}%i
C (112)cash discounted 现金贴现 >V*mr{
/1
C (113)cash flow budget 现金流量预算 N=QfP
C (114)cash flow statement 现金流量表 \V*xWS
C (115)cash ledger 现金分类账 !WpBfd>v.I
C (116)cash limit 现金限额 6T#+V37
C (117)CCA 现时成本会计 i* NH'o/
C (118)center 中心 h9Y%{v
C (119)changeover time 变更时间 zN:K%AiGxe
C (120)chartered entity 特许经济个体 P)MDPI+~
C (121)cheque 支票 ZsOIH<