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注会《审计》英语常用词汇 A\.GV1
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1.audit 审计 C;vtY[}<
2.attestation 鉴证 L:'J
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3.credibility 可信赖程度 v@d
4.audit of financial statements 财务报表审计 TG5XSy
5.agreed-upon procedures 执行商定程序 ]: ~OG@(
6.high levels of assurance 高水平保证 Ht4;5?/y
7.compilation 编制 ,c)uX#1
8.reliability 可靠性 G"XV
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9.relevance 相关性 E}tqQ*u
10.professional skepticism 职业谨慎 }7.PH'.8
11.objectivity 客观性 qm8&*UuKJ
12. professional competence 专业胜任能力 c*@E_}C#
13.Senior/CPA-in-charge 项目经理 G-.^O,%
14.audit engagement letter 业务约定书 ,5*eX
15.recurring audit 连续审计 UQI]>#_/v
16.the client 委托人 E 0?iXSJ
17.change CPA 更换注册会计师 %V ;?
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 UTH_^HAN#G
20.the preceding CPA前任注册会计师 4sT88lG4n
21.issue the audit report 出具审计报告 '`uwJ&@
22.expert 专家 :65~[$2
23.the board of directors 董事会 <"r#:Wr
24.knowledge of the entity‘ s business 了解被审计单位情况 E L9]QI
25.assess material misstatement risks评估重大错报风险 XUlS\CH@{
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8!Ww J
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27.a general knowledge of —— 初步了解―――的情况 z21|Dhiw&
28.a more knowledge of—— 进一步了解的情况 Yn G_m]
29.the prior year‘s working papers 以前年度工作底稿 KW^7H
30.minutes of meeting 会议纪要 la+[bm<v
31.business risks 经营风险 .ODR ]7{
32.appropriateness 适当性 (X3Tav
33.accounting estimate 会计估计 H,u<|UMM_
34.management representations 管理层声明 ~S7D>D3S
35.going concern assumption 持续经营假设 jmFz51
36.audit plan 审计计划 hK,Sf ;5V
37.significant audit areas 重点审计领域 `.Qi?* ^
38.error 错误 Evjj"h&0J
39.fraud舞弊 u2?|Ue@[
40.modified or additional procedures 修改或追加审计程序 Y*vW!yu
41.misappropriation of assets 侵占资产 n*{sTT
42.transactions without substance 虚假交易 j+,d^!
43.unusual pressures 异常压力 T
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44.the suspected noncompliance 涉嫌存在违法行为 aD$v2)RR
45.materialiy 重要性 j4R(B
46.exceed the materiality level 超过重要性水平 7M<'/s
47.approach the materiality level 接近重要性水平 ZU%[guf
48.an acceptably low level 可接受水平
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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 <,e+
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50.misstatements or omissions 错报或漏报 gh8F2V;<
51.aggregate 总计 cLsV`@J(k
52.subsequent events 期后事项 0p}D(m2B
53.adjust the financial statements 调整财务报表 &bfA.&
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54.perform additional audit procedures 实施追加的审计程序 2-Ej4I~
55.audit risk 审计风险 WL?\5?G9l
56.detection risk 检查风险 ap+JQ@b
57.inappropriate audit opinion 不适当的审计意见 +N:o-9
58.material misstatement 重大的错报 O4V.11FnW
59.tolerable misstatement 可容忍错报 ~U@;gLoD
60.the acceptable level of detection risk 可接受的检查风险 \Yc'~2n
61.assessed level of material misstatement risk 重大错报风险的评估水平 t?
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62.simall business 小规模企业 l^pA2yh|
63.accounting system 会计系统 j;-1J_e5
64.test of control 控制测试 [k;\S XDZo
65.walk-through test 穿行测试 uJC~LC
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66.communication 沟通 t7j);W%e6
67.flow chart 流程图 [nr
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68.reperformance of internal control 重新执行 K|hjEQRv
69.audit evidence 审计证据 yEhTNBa*h{
70.substantive procedures 实质性程序 'z%o16F)L
71.assertions 认定 1
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72.esistence 存在 Kk-S}.E
73.occurrence 发生 0dGAP
74.completeness 完整性 lrI
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75.rights and obligations 权利和义务 P;qN(2L/=<
76.valuation and allocation 计价和分摊 eOs)_?}
77.cutoff 截止 2[O&NdP\Zk
78.accuracy 准确性 DkvF 5c&
79.classification 分类 rMLp-aR'
80.inspection 检查 %)/P^9I6
81.supervision of counting 监盘 CkoLTY
82.observation 观察 `\#B18eU
83.confirmation 函证 pu
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84.computation 计算 10q
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85.analytical procedures 分析程序 '":lB]hS
86.vouch 核对 "NXB$a!:
87.trace 追查 XF;ES3
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88.audit sampling 审计抽样 pEIRh1
89.error 误差 odjT:Vr
90.expected error 预期误差 117EZg]O
91.population 总体 iB%gPoDCL@
92.sampling risk 抽样风险 XkXHGDEf 1
93.non- sampling risk 非抽样风险 >aj7||K
94.sampling unit 抽样单位 w&o&jAb-M
95.statistical sampling 统计抽样 V@cM |(
96.tolerable error 可容忍误差 iw8yb;|z;A
97.the risk of under reliance 信赖不足风险 +'I+o5*
98.the risk of over reliance 信赖过度风险 MHX?@.
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99.the risk of incorrect rejection 误拒风险 qUob?|
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100. the risk of incorrect acceptance 误受风险 ZjQ
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101.working trial balance 试算平衡表 'E/^8md>
102.index and cross-referencing 索引和交叉索引 clL2k8VS
103.cash receipt 现金收入 %.^_Ps0
104.cash disbursement 现金支出 zMm#Rhn
105.bank statement 银行对账单 17oa69G
106.bank reconciliation 银行存款余额调节表 $c:ynjL|P-
107.balance sheet date 资产负债表日 W&&;:Fr
108.net realizable value 可变现净值 <`B,R*H{
109.storeroom 仓库 ||hb~%JK6
110.sale invoice 销售发票 s;S?;(QI
111.price list 价目表 TarIPp
112.positive confirmation request 积极式询证函 bF"G[pD
113.negative confirmation request 消极式询证函 723bkJw
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114.purchase requisition 请购单 {|&5_][
115.receiving report 验收报告 X(]WVCu
116.gross margin 毛利 aB{vFTD5
117.manufacturing overhead 制造费用 H%UL%l$
118.material requisition 领料单 TMlP*d#
119.inventory-taking 存货盘点 {mZC$U'
120.bond certificate 债券 ^;Y|3)vvB
121.stock certificate 股票 U(Nu%
122.audit report 审计报告 \?
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123.entity 被审计单位 +cgSC5nR
124.addressee of the audit report 审计报告的收件人 Rs-]N1V
125.unqualified opinion 无保留意见 -@yh>8v
126.qualified opinion 保留意见 Pe3@d|-,MU
127.disclaimer of opinion 无法表示意见 EQb7-vhg
128.adverse opinion 否定意见 #{?PbBE}
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A (1)ABC 作业基础成本计算 R?~Yp?B^
A (2)absorbed overhead 已吸收制造费用 i'H/ZwU
A (3)absorption costing 吸收成本计算 ?Z Rs\+{vG
A (4)account 账户,报表 ?s\:hNNY
A (5)accounting postulate 会计假设 h]+C.Eqnt#
A (6)accounting series release 会计公告文件 L+Xc-uv["p
A (7)accounting valuation 会计计价 5R@
A (8)account sale 承销清单 !sDh4jQ`
A (9)accountability concept 经营责任概念 %{AO+u2i
A (10)accountancy 会计职业 t2F_uCr
A (11)accountant 会计师 A+SE91m
A (12)accounting 会计 <tF9V Jq
A (13)agency cost 代理成本 *)ardZV${
A (14)accounting bases 会计基础 gVq;m>\|F
A (15)accounting manual 会计手册 UDL!43K
A (16)accounting period 会计期间 !c}O5TI|#
A (17)accounting policies 会计方针 2z6yn?'&L
A (18)accounting rate of return 会计报酬率 #MX'^RZ>2
A (19)accounting reference date 会计参照日 MBt9SXM
A (20)accounting reference period 会计参照期间 OMWbZ>jB
A (21)accrual concept 应计概念 P3cR l']
A (22)accrual expenses 应计费用 %_+2@\
A (23)acid test ration 速动比率(酸性测试比率) 8YZbP5'
A (24)acquisition 购置 u.d).da
A (25)acquisition accounting 收购会计 {5%5}[/x
A (26)activity based accounting 作业基础成本计算 Izhee%c
A (27)adjusting events 调整事项 9xO#tu]
A (28)administrative expenses 行政管理费 y4t7`-,~
A (29)advice note 发货通知 Q<h-FW8z
A (30)amortization 摊销 TD'L'm|2
A (31)analytical review 分析性检查 c(:f\Wc3Z
A (32)annual equivalent cost 年度等量成本法 ,4zmb`dP
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A (33)annual report and accounts 年度报告和报表 :*ing
A (34)appraisal cost 检验成本 &<wuJ%'>)Z
A (35)appropriation account 盈余分配账户 {;N,t]>8M
A (36)articles of association 公司章程细则 Xf02"PXC
A (37)assets 资产 |zQ4u
A (38)assets cover 资产保障 g .onTFwN
A (39)asset value per share 每股资产价值 9z}uc@#D=m
A (40)associated company 联营公司 W=#:.Xj[
A (41)attainable standard 可达标准 JRSSn]
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A (42)attributable profit 可归属利润 "OQ^U_
A (43)audit 审计 w8kOVN2b
A (44)audit report 审计报告 4SlADvGl
A (45)auditing standards 审计准则 r G4';V^q
A (46)authorized share capital 额定股本 ~aMlr6;
A (47)available hours 可用小时 N['qgO/
A (48)avoidable costs 可避免成本 \^ZlG.
B (49)back-to-back loan 易币贷款 1QLbf*zeIW
B (50)backflush accounting 倒退成本计算 Gliw
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B (51)bad debts 坏帐 pQshUm"_
B (52)bad debts ratio 坏帐比率 FrTi+& <
B (53)bank charges 银行手续费 ]|MEx{BG-
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 <_3b1VhZ
B (56)bank statement 银行对账单 ]}U*_rM:
B (57)bankruptcy 破产 W#KpPDgZE
B (58)basis of apportionment 分摊基础 *^f<W6xc
B (59)batch 批量 l-SAC3qhG
B (60)batch costing 分批成本计算 kPVO?uO
B (61)beta factor B(市场)风险因素 BReJ!|{m}
B (62)bill 账单 xZ6~Ma2z
B (63)bill of exchange 汇票 kuol rfGB
B (64)bill of landing 提单 qOSM}ei>s
B (65)bill of materials 用料预计单 xYmxc9)2
B (66)bill payable 应付票据 W7 Cc
B (67)bill receivable 应收票据 n}'=yItVL1
B (68)bin card 存货记录卡 5qr'.m
B (69)bonus 红利 NMa}
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B (70)book-keeping 薄记 $e*ce94
B (71)Boston classification 波士顿分类 nHm}zOLc
B (72)breakeven chart 保本图 OU8Lldt
B (73)breakeven point 保本点 _>|
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B (74)breaking-down time 复位时间 8>0e*jC
B (75)budget 预算 '=Rs/EDME
B (76)budget center 预算中心 Fxm$9(Y
B (77)budget cost allowance 预算成本折让 E=>FjCsu<-
B (78)budget manual 预算手册 Vl:^>jTki
B (79)budget period 预算期间 ||;hciO
B (80)budgetary control 预算控制 @>p<3_Y1
B (81)budgeted capacity 预算生产能力 +R
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B (82)burden 制造费用 .w0s%T,8}^
B (83)business center 经营中心 Kac' ;1
B (84)business entity 营业个体 8P1=[i]
B (85)business unit 经营单位 h&--,A >
B (86)buy-out management 管理性购买产权 K#pNec
B (87)by-product 副产品 h"_MA_]~
C (88)called-up share capital 催缴股本 i'#E)
C (89)capacity 生产能力 >[_f
3;P
C (90)capacity ratios 生产能力比率 BFo5\l:q8
C (91)capital 资本 V+VkY3
C (92)capital assets pricing model资本资产计价模式 &o,<ijJ:^m
C (93)capital commitment 承诺资本 Zo g']=
C (94)capital employed 已运用的资本 T3k#VNH
C (95)capital expenditure 资本支出 l]8D7(g
C (96)capital expenditureauthorization 资本支出核准 PX<J&rx
C (97)capital expenditure control 资本支出控制 ~c %hWt
C (98)capital expenditure proposal资本支出申请 p$PKa.Y3
C (99)capital funding planning 资本基金筹集计划 YbTxn="_
C (100)capital gain 资本收益 px}|Mu7z~
C (101)capital investment appraisal资本投资评估 ?XA2&
C (102)capital maintenance 资本保全 Ry%Mej:
C (103)capital resource planning 资本资源计划 rEv$+pP
C (104)capital surplus 资本盈余 d`
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C (105)capital turnover 资本周转率 m<j8cJ(
C (106)card 记录卡 1 D<_N
C (107)cash 现金 X@K-^8
C (108)cash account 现金账户
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C (109)cash book 现金账薄 9J9)AV
C (110)cash cow 金牛产品 Q\
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C (111)cash flow 现金流量 <N_+=_
C (112)cash discounted 现金贴现 8]M_z:F7F
C (113)cash flow budget 现金流量预算 e^<