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注会《审计》英语常用词汇 Zv\b`Cf}
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1.audit 审计 (ce NVo&
2.attestation 鉴证 H/&Q,9sU21
3.credibility 可信赖程度 s`YuH <
8
4.audit of financial statements 财务报表审计 1%`:8
5.agreed-upon procedures 执行商定程序 QR'g*Bro
6.high levels of assurance 高水平保证 Gp+XM
7.compilation 编制 bl<7[J.
8.reliability 可靠性 &/F[kAy
9.relevance 相关性 :bDA<B6bb
10.professional skepticism 职业谨慎 j[cjQ]>~'
11.objectivity 客观性 WRyL
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12. professional competence 专业胜任能力 Q
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13.Senior/CPA-in-charge 项目经理 6%#'X
14.audit engagement letter 业务约定书 B_2>Yt"
15.recurring audit 连续审计 sD+G+
16.the client 委托人 Z(M)2
17.change CPA 更换注册会计师 KOx#LGz
18.the existing CPA 现任注册会计师 &:*+p-!2<
19.the successor CPA 后任注册会计师 T7~v40jn|
20.the preceding CPA前任注册会计师 bicL%I2h
21.issue the audit report 出具审计报告 NN'<-0~
22.expert 专家 dCTpO
23.the board of directors 董事会 |/;5|
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24.knowledge of the entity‘ s business 了解被审计单位情况 6DW
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25.assess material misstatement risks评估重大错报风险 X~3P?O]kFv
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 E5{)d~q
27.a general knowledge of —— 初步了解―――的情况 x?'%
28.a more knowledge of—— 进一步了解的情况 E |
29.the prior year‘s working papers 以前年度工作底稿 J|24I4
30.minutes of meeting 会议纪要 <1BK
5%?
31.business risks 经营风险 #UD
32.appropriateness 适当性 ?/MXcI(
33.accounting estimate 会计估计
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34.management representations 管理层声明 oJT@'{;*z
35.going concern assumption 持续经营假设 `kSCH; mwP
36.audit plan 审计计划 E(_I3mftm
37.significant audit areas 重点审计领域 y(h(mr
38.error 错误 _|:bac8pL
39.fraud舞弊 OZm[iH
40.modified or additional procedures 修改或追加审计程序 E}/|Lja
41.misappropriation of assets 侵占资产 R} 9jgB
42.transactions without substance 虚假交易 p|V1Gh<
43.unusual pressures 异常压力 {OrE1WHB
44.the suspected noncompliance 涉嫌存在违法行为 c[lo
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45.materialiy 重要性 KocXSh U
46.exceed the materiality level 超过重要性水平 )#~fS28j
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 RpP[ymMZJ
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 F)kLlsp
50.misstatements or omissions 错报或漏报 $ _Bu,;
51.aggregate 总计 e*6` dz@
52.subsequent events 期后事项 xH#a|iT?(
53.adjust the financial statements 调整财务报表 kGV`Q
54.perform additional audit procedures 实施追加的审计程序 +STzG/9#
55.audit risk 审计风险 kQl cT"R
56.detection risk 检查风险 _hL4@C
57.inappropriate audit opinion 不适当的审计意见 fZ:rz;tM
58.material misstatement 重大的错报 %P,^}h7
59.tolerable misstatement 可容忍错报 igj@{FN
60.the acceptable level of detection risk 可接受的检查风险 6_K#,_oZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 0a6z"K}
62.simall business 小规模企业 C,v
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63.accounting system 会计系统 59BHGvaF
64.test of control 控制测试 n12c075
65.walk-through test 穿行测试 "gajBY
66.communication 沟通 |Umfq:W`y_
67.flow chart 流程图 6 Ok=q:;
68.reperformance of internal control 重新执行 I jztj
69.audit evidence 审计证据 [mzF)/[_2
70.substantive procedures 实质性程序 ^-*Tn
71.assertions 认定 L9?/ -@M
72.esistence 存在 SH$cn,3F8
73.occurrence 发生 gJ8 c]2c
74.completeness 完整性 4?M3#],'h
75.rights and obligations 权利和义务 B5H&DqWzr
76.valuation and allocation 计价和分摊 YkAWKCOni
77.cutoff 截止 MGyB8(
78.accuracy 准确性 L{%a4Ip
79.classification 分类 JK]tcP
80.inspection 检查 3=|2Gs?ut
81.supervision of counting 监盘 2$W,R/CLh
82.observation 观察 yxWMatZ2
83.confirmation 函证 l%U_iqL&
84.computation 计算 (My$@l973
85.analytical procedures 分析程序 r5da/*G/O
86.vouch 核对 !Fg4Au
87.trace 追查 {2gd4[:
88.audit sampling 审计抽样 ,3--ERf
89.error 误差 nC.2./OwMf
90.expected error 预期误差 4|41^B5Y
91.population 总体 AD%D ,l
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 zpr@!76
94.sampling unit 抽样单位 {$1$]p~3o
95.statistical sampling 统计抽样 c[RLYu
96.tolerable error 可容忍误差 UK_aqB
97.the risk of under reliance 信赖不足风险 p
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98.the risk of over reliance 信赖过度风险 S{(p<%)[
99.the risk of incorrect rejection 误拒风险 4zfRD`;
100. the risk of incorrect acceptance 误受风险 ZWhmO=b!
101.working trial balance 试算平衡表 $#ju?B~
102.index and cross-referencing 索引和交叉索引 g_U~.?Db7
103.cash receipt 现金收入 e=jT]i *cU
104.cash disbursement 现金支出 eGSp(o5 6
105.bank statement 银行对账单 ,ibPSN5Ca
106.bank reconciliation 银行存款余额调节表 ]baaOD$Z
107.balance sheet date 资产负债表日 i|]Va44
108.net realizable value 可变现净值 b' oGt,
109.storeroom 仓库 K_+;"G
110.sale invoice 销售发票 i$^B-
111.price list 价目表 C| L^Ds0
112.positive confirmation request 积极式询证函 `=}UFu
113.negative confirmation request 消极式询证函 71/ m.w
114.purchase requisition 请购单 Ag4Ga?&8ec
115.receiving report 验收报告 *xo;pe)9
116.gross margin 毛利 uGU
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117.manufacturing overhead 制造费用 4,F3@m:<
118.material requisition 领料单 zIm_7\e
119.inventory-taking 存货盘点 vG<pc_ak
120.bond certificate 债券 Ds%&Mi
121.stock certificate 股票 _:Jp*
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122.audit report 审计报告 ?X#/1X%u:
123.entity 被审计单位 it\DZGsg
124.addressee of the audit report 审计报告的收件人 z1'FmwT
125.unqualified opinion 无保留意见 k8
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126.qualified opinion 保留意见 b~r{J5x@
127.disclaimer of opinion 无法表示意见 jWK@NXMH
128.adverse opinion 否定意见 pba8=Z
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A (1)ABC 作业基础成本计算 $#!UGY
A (2)absorbed overhead 已吸收制造费用 Ed^uA+D
A (3)absorption costing 吸收成本计算 \S
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A (4)account 账户,报表 bH\C5zt6(
A (5)accounting postulate 会计假设 EwD3d0udL
A (6)accounting series release 会计公告文件 lTr*'fX
A (7)accounting valuation 会计计价 bKuj
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A (8)account sale 承销清单 p>:ef
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A (9)accountability concept 经营责任概念 46K&$6eN
A (10)accountancy 会计职业 M .)}e7
A (11)accountant 会计师 @<OO
A (12)accounting 会计 0939i_
A (13)agency cost 代理成本 \/*Nf?;
A (14)accounting bases 会计基础 6mu<&m
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A (15)accounting manual 会计手册 UIf
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A (16)accounting period 会计期间 J}(6>iuQY?
A (17)accounting policies 会计方针 GjeUUmr
A (18)accounting rate of return 会计报酬率 Jh43)#G-
A (19)accounting reference date 会计参照日 !0ce kSesr
A (20)accounting reference period 会计参照期间 l 70,Jo?78
A (21)accrual concept 应计概念 wMz-U- z
A (22)accrual expenses 应计费用 a;"Uz|rz
A (23)acid test ration 速动比率(酸性测试比率) Oz&+{ c
A (24)acquisition 购置 ;Rhb@]X
A (25)acquisition accounting 收购会计 Ts(t:^
A (26)activity based accounting 作业基础成本计算 oe!:|ck<
A (27)adjusting events 调整事项 )_77>f%
A (28)administrative expenses 行政管理费 l@N;sI<O-
A (29)advice note 发货通知 % Cu.u)/+
A (30)amortization 摊销 JAlU%n?R
A (31)analytical review 分析性检查 !8Z2X!$m{<
A (32)annual equivalent cost 年度等量成本法 6X7
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A (33)annual report and accounts 年度报告和报表 -]Q(~'a
A (34)appraisal cost 检验成本 n$XdSh/
A (35)appropriation account 盈余分配账户 IX<r5!
A (36)articles of association 公司章程细则 _)KY
A (37)assets 资产 dU]i-NF
A (38)assets cover 资产保障 K DYYB6|
A (39)asset value per share 每股资产价值 iW|s|1mh3
A (40)associated company 联营公司 PMgQxM*h
A (41)attainable standard 可达标准 !TP6=ks
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A (42)attributable profit 可归属利润 z wL3,!t
A (43)audit 审计 2yN%~C?$
A (44)audit report 审计报告 co5y"yj_
A (45)auditing standards 审计准则 FUaI2
A (46)authorized share capital 额定股本 1$$37?F
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A (47)available hours 可用小时 {~"7vkc+
A (48)avoidable costs 可避免成本 E@w[
B (49)back-to-back loan 易币贷款 ~ww?Emrw
B (50)backflush accounting 倒退成本计算 ^
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B (51)bad debts 坏帐 K8?zgRG3~N
B (52)bad debts ratio 坏帐比率 gbm0H-A:*
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 07x=`
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B (55)bank reconciliation 银行存款调节表 %
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B (56)bank statement 银行对账单 ]7a;jNQu
B (57)bankruptcy 破产 9~@<-6jE3b
B (58)basis of apportionment 分摊基础 )YuRjBcp,"
B (59)batch 批量 AG]WO8f)
B (60)batch costing 分批成本计算 u]HS(B,ht
B (61)beta factor B(市场)风险因素 7zD- ?%
B (62)bill 账单 Zta$R,[9h
B (63)bill of exchange 汇票 *B0V<
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B (64)bill of landing 提单 fr+@HUOxsl
B (65)bill of materials 用料预计单 : *E
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B (66)bill payable 应付票据 f1A_`$>
B (67)bill receivable 应收票据 jFtg.SD
B (68)bin card 存货记录卡 OI+E
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B (69)bonus 红利 6wPeb~{
B (70)book-keeping 薄记 D7)(D4S4
B (71)Boston classification 波士顿分类 UL+E,=
B (72)breakeven chart 保本图 EMLx?JnP
B (73)breakeven point 保本点 a`#S|'oatC
B (74)breaking-down time 复位时间 (]2<?x*
B (75)budget 预算 +p3 Z#KoC
B (76)budget center 预算中心 TfJL+a0
B (77)budget cost allowance 预算成本折让 (@ "=F6P
B (78)budget manual 预算手册 l '/N3&5
B (79)budget period 预算期间 tWm> j
B (80)budgetary control 预算控制 tJ"az=?
B (81)budgeted capacity 预算生产能力 `h?LVD'l
B (82)burden 制造费用 Zvxp%dES
B (83)business center 经营中心 q69H^E=
B (84)business entity 营业个体 ?cJY
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B (85)business unit 经营单位 Yv^p=-E
B (86)buy-out management 管理性购买产权 c4\C[$
B (87)by-product 副产品 e#.\^
C (88)called-up share capital 催缴股本 <"?*zx&