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注会《审计》英语常用词汇 <~n%=^knE
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1.audit 审计 \
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2.attestation 鉴证 Y3bZ&G)
3.credibility 可信赖程度 ,"?xy-6
4.audit of financial statements 财务报表审计 iHlee=}od
5.agreed-upon procedures 执行商定程序
~RRS{\,
6.high levels of assurance 高水平保证 mO&zE;/[
7.compilation 编制 D|g{]nO
8.reliability 可靠性 gfQ1p ?
9.relevance 相关性 csj4?]gI
10.professional skepticism 职业谨慎 Ti&v9re%wO
11.objectivity 客观性 w:/QB-`%
12. professional competence 专业胜任能力 b]
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13.Senior/CPA-in-charge 项目经理 `c? 8i
14.audit engagement letter 业务约定书 t
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15.recurring audit 连续审计 1ZO/R%[
16.the client 委托人 MR/gLm
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17.change CPA 更换注册会计师 8SoTABH
V
18.the existing CPA 现任注册会计师 <`d;>r=4z
19.the successor CPA 后任注册会计师 ZG8Xr"
20.the preceding CPA前任注册会计师 Y@limkN:
21.issue the audit report 出具审计报告 $PFE>=nM
22.expert 专家 /7igPNhx
23.the board of directors 董事会 t)hi j&wzu
24.knowledge of the entity‘ s business 了解被审计单位情况 c|Fu6LF a
25.assess material misstatement risks评估重大错报风险 #A=ER[[
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cBQ+`DXn5c
27.a general knowledge of —— 初步了解―――的情况 MS;^@>|wj
28.a more knowledge of—— 进一步了解的情况 h
I7ur
29.the prior year‘s working papers 以前年度工作底稿 ]}L tf,9
30.minutes of meeting 会议纪要 o "1X8v
31.business risks 经营风险 6-QcHJ>m6U
32.appropriateness 适当性 1"~$(@oxG
33.accounting estimate 会计估计 f7I!o,/
34.management representations 管理层声明 V;uFYt;E
35.going concern assumption 持续经营假设 :(#5%6F
36.audit plan 审计计划 UnOcw
37.significant audit areas 重点审计领域 {9-n3j}
38.error 错误 h@fF`
39.fraud舞弊 o_n 3.O=
40.modified or additional procedures 修改或追加审计程序 USzO):o
41.misappropriation of assets 侵占资产 ` NCH^)
42.transactions without substance 虚假交易 }s:~E2?In
43.unusual pressures 异常压力 > *soc!# Y
44.the suspected noncompliance 涉嫌存在违法行为 v0KJKrliGO
45.materialiy 重要性 t^"8
v3'h
46.exceed the materiality level 超过重要性水平 6&
_K;
47.approach the materiality level 接近重要性水平 a([8r- zP
48.an acceptably low level 可接受水平 Zu|qN*N4
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 qe |U*K
2_
50.misstatements or omissions 错报或漏报 lsKQZ@LN`
51.aggregate 总计 [" sm7yQ
52.subsequent events 期后事项 T+41,
53.adjust the financial statements 调整财务报表 @|<qTci
54.perform additional audit procedures 实施追加的审计程序 .q|k459oi
55.audit risk 审计风险 ._TN;tR~'
56.detection risk 检查风险 0A')zKik
57.inappropriate audit opinion 不适当的审计意见 /]-a 1
58.material misstatement 重大的错报 dz1kQzOU*
59.tolerable misstatement 可容忍错报 , FR/X/8
60.the acceptable level of detection risk 可接受的检查风险 Kiq[PK
61.assessed level of material misstatement risk 重大错报风险的评估水平 '3fN2[(
62.simall business 小规模企业 /i(R~7;?
63.accounting system 会计系统 dZCnQ IS
64.test of control 控制测试 :ka^ztXG
65.walk-through test 穿行测试 ^u> fW["[
66.communication 沟通 \`R8s_S
67.flow chart 流程图 k,-0OoCL-!
68.reperformance of internal control 重新执行 ^Vg-fO]V
69.audit evidence 审计证据 WJy\{YAG
70.substantive procedures 实质性程序 1u~a*lO}
71.assertions 认定 iH8V] %
72.esistence 存在 {\gpXVrn_
73.occurrence 发生 A~H@
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74.completeness 完整性 8=OpX,t(
75.rights and obligations 权利和义务 8wMwS6s:
76.valuation and allocation 计价和分摊 P4fnBH4OQ
77.cutoff 截止 lr ]C'dD
78.accuracy 准确性 U\-=
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79.classification 分类 RcOfesW
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80.inspection 检查 =3EjD;2
81.supervision of counting 监盘 V/
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82.observation 观察 Qcn;:6_&W
83.confirmation 函证 {xf00/
84.computation 计算 \|CuTb;0
85.analytical procedures 分析程序 ATjE8!gO!
86.vouch 核对 otlv;3263
87.trace 追查 =k5O*ql"
88.audit sampling 审计抽样 1NkJs&
89.error 误差 >fzFNcO*
90.expected error 预期误差 u{S"NEc
91.population 总体 5]zH!>-F
92.sampling risk 抽样风险 eVj7%9
93.non- sampling risk 非抽样风险 KPA.5,ai
94.sampling unit 抽样单位 *d9RD~Ee
95.statistical sampling 统计抽样 4+MaV<!tU^
96.tolerable error 可容忍误差 O]KQ]zN
97.the risk of under reliance 信赖不足风险 q4Mv2SPT
98.the risk of over reliance 信赖过度风险 Uh+6fE]p
99.the risk of incorrect rejection 误拒风险 \-8aTF
100. the risk of incorrect acceptance 误受风险 o{3>n"\w3
101.working trial balance 试算平衡表 1rON8=E
102.index and cross-referencing 索引和交叉索引 ?
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103.cash receipt 现金收入 %DM0Z8P$B-
104.cash disbursement 现金支出 .R)uk
105.bank statement 银行对账单 85lcd4&~
106.bank reconciliation 银行存款余额调节表 F>eo.|'
107.balance sheet date 资产负债表日 #I\" 'n5M
108.net realizable value 可变现净值 -_= m j
109.storeroom 仓库 iXL
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110.sale invoice 销售发票 vsJDVJ +=
111.price list 价目表
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112.positive confirmation request 积极式询证函 I3u)y|Y=
113.negative confirmation request 消极式询证函 &0]5zQ
114.purchase requisition 请购单 <6+T&Ov6
115.receiving report 验收报告 }
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116.gross margin 毛利 7&u$^c S(
117.manufacturing overhead 制造费用 t9)S^: 0
118.material requisition 领料单 i&{%}==7
119.inventory-taking 存货盘点 C7K]c4T
120.bond certificate 债券 J,\e@
121.stock certificate 股票 3i~X`@$k>
122.audit report 审计报告 V>D
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123.entity 被审计单位 N_/+B]r }T
124.addressee of the audit report 审计报告的收件人 dWdD^>8Ef
125.unqualified opinion 无保留意见 jB`:(5%RO
126.qualified opinion 保留意见 w~yC^`
127.disclaimer of opinion 无法表示意见 '4CD
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128.adverse opinion 否定意见 d.HcO^
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A (1)ABC 作业基础成本计算 Z\cD98B#
A (2)absorbed overhead 已吸收制造费用 y+KAL{AGK
A (3)absorption costing 吸收成本计算 @9R78Zra
A (4)account 账户,报表 qae|?z
A (5)accounting postulate 会计假设 mtdy@=?1Y
A (6)accounting series release 会计公告文件 s+(@U
Ul
A (7)accounting valuation 会计计价 RT${7=
A (8)account sale 承销清单 "BZ@m:I6hy
A (9)accountability concept 经营责任概念 lB.n5G
A (10)accountancy 会计职业 "Q{l])N
A (11)accountant 会计师 3gnO)"$
A (12)accounting 会计 JKy~'>Q
A (13)agency cost 代理成本 xsiJI1/68
A (14)accounting bases 会计基础 }9&dY!h +
A (15)accounting manual 会计手册 x2'pl
(^
A (16)accounting period 会计期间 lQEsa45
A (17)accounting policies 会计方针 .h\Py[h<^
A (18)accounting rate of return 会计报酬率 D$@2H>.-
A (19)accounting reference date 会计参照日 M8/:PmR<
A (20)accounting reference period 会计参照期间 @C^wV
A (21)accrual concept 应计概念 g@T}h[
A (22)accrual expenses 应计费用 (4Nj3x
o
A (23)acid test ration 速动比率(酸性测试比率) $HtGB]
A (24)acquisition 购置 gA%
A})
A (25)acquisition accounting 收购会计 g> ~+M
A (26)activity based accounting 作业基础成本计算 dMCoN8W
A (27)adjusting events 调整事项 jw
`05rw:
A (28)administrative expenses 行政管理费 a=`]
L`|N
A (29)advice note 发货通知 w)B?j
A (30)amortization 摊销 sN2m?`?"G
A (31)analytical review 分析性检查 BC\W`K
A (32)annual equivalent cost 年度等量成本法 1vxQ`) a
A (33)annual report and accounts 年度报告和报表 j=Izwt>
A (34)appraisal cost 检验成本 @$'pMg
A (35)appropriation account 盈余分配账户 - Ry+WS=
A (36)articles of association 公司章程细则 s
;Gg
A (37)assets 资产 (\!?>T[En
A (38)assets cover 资产保障 +vxOCN4}v
A (39)asset value per share 每股资产价值 *C<;yPVc
A (40)associated company 联营公司 _ Yc"{d3S
A (41)attainable standard 可达标准 ]:b52Z
Cs
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A (42)attributable profit 可归属利润 1z-A3a/-
A (43)audit 审计 ch25A<O<R.
A (44)audit report 审计报告 '5LdiS
k
A (45)auditing standards 审计准则 >]_^iD]*t
A (46)authorized share capital 额定股本 L`X5\D'X
A (47)available hours 可用小时 &9|L Z9K
A (48)avoidable costs 可避免成本 0{vH .b
@
B (49)back-to-back loan 易币贷款 :~#)Xa0I
B (50)backflush accounting 倒退成本计算 w52py7
B (51)bad debts 坏帐 G]
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B (52)bad debts ratio 坏帐比率 z;F HZb9t,
B (53)bank charges 银行手续费 9x|`XAB
B (54)bank overdraft 银行透支 <
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B (55)bank reconciliation 银行存款调节表 {L~dER
B (56)bank statement 银行对账单 EmR82^_:
B (57)bankruptcy 破产 y j#
*H
B (58)basis of apportionment 分摊基础 3ce$eZE
B (59)batch 批量 ^X}r ^
B (60)batch costing 分批成本计算 0y+^{@lU
B (61)beta factor B(市场)风险因素 cjJfxD&q
B (62)bill 账单 p)ig~kk`
B (63)bill of exchange 汇票 FO%pdLs,
B (64)bill of landing 提单 'Grii,
B (65)bill of materials 用料预计单 q7f`:P9~
B (66)bill payable 应付票据 4(LLRzzW
B (67)bill receivable 应收票据 $#p5BQQ|
B (68)bin card 存货记录卡 BAY e:0
B (69)bonus 红利
WZY+c
B (70)book-keeping 薄记 0<a|=
kZ
B (71)Boston classification 波士顿分类 ~!qnKM>[
B (72)breakeven chart 保本图 iC/*d
B (73)breakeven point 保本点 _+NjfF|
B (74)breaking-down time 复位时间 r)>3YM5
B (75)budget 预算 At?|[%<`
B (76)budget center 预算中心 v_Sa0}K9
B (77)budget cost allowance 预算成本折让 Fa[^D~$l*
B (78)budget manual 预算手册 h7^&:
B (79)budget period 预算期间 E;{RNf|
B (80)budgetary control 预算控制 q,O_y<uw
B (81)budgeted capacity 预算生产能力 peBHZJ``RX
B (82)burden 制造费用 $!MP0f\q
g
B (83)business center 经营中心 6?~9{0
B (84)business entity 营业个体 0NGth(2
B (85)business unit 经营单位 U4fv$g
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B (86)buy-out management 管理性购买产权 dk
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B (87)by-product 副产品 J8p; 1-C"
C (88)called-up share capital 催缴股本 #~)A#~4O
C (89)capacity 生产能力 k6&~)7 -f
C (90)capacity ratios 生产能力比率 $wp>2
C (91)capital 资本 {?0'(D7.
C (92)capital assets pricing model资本资产计价模式 j?m(l,YD|*
C (93)capital commitment 承诺资本 S.~L[iLc
C (94)capital employed 已运用的资本 BVNJas
C (95)capital expenditure 资本支出 N6"sXwm
C (96)capital expenditureauthorization 资本支出核准 $f0u
C (97)capital expenditure control 资本支出控制 o>C,Db~L/
C (98)capital expenditure proposal资本支出申请 RQ=$,
i`
C (99)capital funding planning 资本基金筹集计划 W&)f#/M8
C (100)capital gain 资本收益 q,L>PN+W
C (101)capital investment appraisal资本投资评估 i0K 2#}=^
C (102)capital maintenance 资本保全 Tp?IK_
C (103)capital resource planning 资本资源计划 pxgf%P<7
C (104)capital surplus 资本盈余 r9WR1&T)
C (105)capital turnover 资本周转率 5=I({=/>
C (106)card 记录卡 'g)f5n a[
C (107)cash 现金 t
jwf;g}$
C (108)cash account 现金账户 #
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C (109)cash book 现金账薄 1C{0 R.
C (110)cash cow 金牛产品 <<u]WsW{C
C (111)cash flow 现金流量 iL);bv W
C (112)cash discounted 现金贴现 [mu8V+8@d4
C (113)cash flow budget 现金流量预算 SNOc1c<~
C (114)cash flow statement 现金流量表 H\oxj,+N
C (115)cash ledger 现金分类账 ,HTwEq>-G
C (116)cash limit 现金限额 }6\,kFc
C (117)CCA 现时成本会计 F_'{:v1GW
C (118)center 中心 x5uz$g
C (119)changeover time 变更时间 bWp:!w#K
C (120)chartered entity 特许经济个体 f?tU5EX
C (121)cheque 支票 nt$PA(Y
C (122)cheque register 支票登记薄 ,--#3+]XU
C (123)coin analysis 零钱分类 Es7
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C (124)classification 分类 GqL&hbpi
C (125)clock card 工时卡 >W] Wc4\
C (126)code 代码 S/) ),~`4
C (127)commitment accounting 承诺确认会计 $I*}AUp
v?
C (128)common cost 共同成本 DZ2gnRg
C (129)company limited byguarantee 有限担保责任公司 "$farDDoF
C (130)company limited shares 股份有限公司 ;&=CZ6vH
C (131)competitive position 竞争能力状况 8|)!E`TKSV
C (132)concept 概念 V'=;M[&