*.$ov<E.
gi:
M=
注会《审计》英语常用词汇 ., thdqOO
='Oxy
fk2Uxg=[
1.audit 审计 01aw+o
2.attestation 鉴证 S:2 xm8
i
3.credibility 可信赖程度 +N~{6*@uz,
4.audit of financial statements 财务报表审计 HF&dHD2f
5.agreed-upon procedures 执行商定程序 2l+'p[b0>
6.high levels of assurance 高水平保证 K;`*n7=IA
7.compilation 编制 l~f9F`~'
8.reliability 可靠性 h4slQq~K
9.relevance 相关性 {c1wJ
10.professional skepticism 职业谨慎 2mx }bj8
11.objectivity 客观性 RHu,t5,
12. professional competence 专业胜任能力 w3>G3=b
13.Senior/CPA-in-charge 项目经理 Vhm^<I-d
14.audit engagement letter 业务约定书 u91
15.recurring audit 连续审计 M-!#-l
16.the client 委托人 zZ<~yi3A9
17.change CPA 更换注册会计师 >NpW$P{'
18.the existing CPA 现任注册会计师 (d
<pxx
19.the successor CPA 后任注册会计师 z;0]T=g
20.the preceding CPA前任注册会计师 (hY^E(D
21.issue the audit report 出具审计报告 eEmLl(Lb
22.expert 专家 m|Z[8Tup
23.the board of directors 董事会 s, #$o3
24.knowledge of the entity‘ s business 了解被审计单位情况 m1 p%,
25.assess material misstatement risks评估重大错报风险 at3YL[,[Z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ov>`MCS,v
27.a general knowledge of —— 初步了解―――的情况 ryd}-_LL
28.a more knowledge of—— 进一步了解的情况 Z%-uyT@a
29.the prior year‘s working papers 以前年度工作底稿 jd+
HIR
30.minutes of meeting 会议纪要 zzKU s "u
31.business risks 经营风险 Ki)hr%UFw
32.appropriateness 适当性 Xn<|6u
33.accounting estimate 会计估计 !\&4,l(
34.management representations 管理层声明 .R^]<b:`
35.going concern assumption 持续经营假设 [9p@uRE
36.audit plan 审计计划 A_6Dol=J@
37.significant audit areas 重点审计领域 +A_jm!tJS(
38.error 错误 D t]FmU
39.fraud舞弊 8HSGOs =8
40.modified or additional procedures 修改或追加审计程序
P6tJo{l8w
41.misappropriation of assets 侵占资产 aUBu"P$J
42.transactions without substance 虚假交易 4T<dI6I0
43.unusual pressures 异常压力 y2C/DyuAY|
44.the suspected noncompliance 涉嫌存在违法行为 RQn3y-N]
45.materialiy 重要性 r2Q) Q
46.exceed the materiality level 超过重要性水平 W?@+LQa??
47.approach the materiality level 接近重要性水平 %bnjK#o"Q
48.an acceptably low level 可接受水平 C4C!
-12
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 TF,a`?c`
50.misstatements or omissions 错报或漏报 u-dF~.x
51.aggregate 总计 K*MI8')
52.subsequent events 期后事项 Au?(_*/0
53.adjust the financial statements 调整财务报表 dnX^ ?
54.perform additional audit procedures 实施追加的审计程序 IG@@CH
55.audit risk 审计风险 5YiBw|Z7 "
56.detection risk 检查风险 "w{,ndZ
57.inappropriate audit opinion 不适当的审计意见 y|D-W>0cX3
58.material misstatement 重大的错报 R2[
}
59.tolerable misstatement 可容忍错报 bNz2Uo!0K
60.the acceptable level of detection risk 可接受的检查风险 dU"C=c(w\
61.assessed level of material misstatement risk 重大错报风险的评估水平 (pQ$<c
62.simall business 小规模企业 'nqVcN
gb
63.accounting system 会计系统 M$LzV}k
64.test of control 控制测试 q/YO5>s15
65.walk-through test 穿行测试 ]GHx<5Q:\
66.communication 沟通 {S5D~A*a+
67.flow chart 流程图 c6pGy%T-
68.reperformance of internal control 重新执行 wsCT9&p
69.audit evidence 审计证据 ^TY8,qDA
70.substantive procedures 实质性程序 QnDLSMx)
71.assertions 认定 c\eT`.ENk
72.esistence 存在 3
_k3U
73.occurrence 发生 @Cd}1OT)
74.completeness 完整性 %O&C\{J
75.rights and obligations 权利和义务 t~]oJ5%
76.valuation and allocation 计价和分摊 x1
*@PiO,.
77.cutoff 截止 K,GX5c5
78.accuracy 准确性 8 K>Ejr
79.classification 分类 9]/ju
80.inspection 检查 8uhB&qxB
81.supervision of counting 监盘 CU(W0D
82.observation 观察 JYWc3o6
83.confirmation 函证 Sst`*PX:
84.computation 计算 'r?OzFtxh
85.analytical procedures 分析程序 =R\-mov$
86.vouch 核对 /T2f~1R
87.trace 追查 mkmVDRK
88.audit sampling 审计抽样
c'6$`nC
89.error 误差 -`ykVHgg
90.expected error 预期误差 GB_m&t
91.population 总体 ]^
\+B4
92.sampling risk 抽样风险 >pl*
2M&
93.non- sampling risk 非抽样风险 Ti9cN)lq&
94.sampling unit 抽样单位 N[,/VCW
95.statistical sampling 统计抽样 @AdJu-u
96.tolerable error 可容忍误差 ,s1n!@9
97.the risk of under reliance 信赖不足风险 QCWk[Gx
98.the risk of over reliance 信赖过度风险 Ycx$CUC
99.the risk of incorrect rejection 误拒风险 }tT*Ch?u
100. the risk of incorrect acceptance 误受风险 zuZlP
101.working trial balance 试算平衡表 ;w}5:3+
102.index and cross-referencing 索引和交叉索引 >taZw'
103.cash receipt 现金收入 Jid :$T>
104.cash disbursement 现金支出 [f'DxZF-
105.bank statement 银行对账单 XUT\nN-N
106.bank reconciliation 银行存款余额调节表 R OQIw
107.balance sheet date 资产负债表日 -0doL^A
108.net realizable value 可变现净值 SB[,}h<u1
109.storeroom 仓库 &_
E*]Sj\
110.sale invoice 销售发票 oYN# T=Xi
111.price list 价目表 {N,w5!cP
112.positive confirmation request 积极式询证函 \
o&i63u
113.negative confirmation request 消极式询证函 Vkb&'
rXw+
114.purchase requisition 请购单 W}1h~rNy
115.receiving report 验收报告 {#y HL
116.gross margin 毛利 Lsozl<@
117.manufacturing overhead 制造费用 MY["
zv
118.material requisition 领料单 5+O#5
"v_
119.inventory-taking 存货盘点 h(G(U_V-Od
120.bond certificate 债券 @*O(dw
121.stock certificate 股票 J=U7m@))Y#
122.audit report 审计报告 m"vV=6m|\
123.entity 被审计单位 p8^^Pva/
124.addressee of the audit report 审计报告的收件人 Cst>'g-yB
125.unqualified opinion 无保留意见 :1>R~2
126.qualified opinion 保留意见 c~|/,FZU'
127.disclaimer of opinion 无法表示意见 n{Mj<\kL
128.adverse opinion 否定意见 )V}u1C-N
a~~ "2LE`
A (1)ABC 作业基础成本计算 q&
Vt*
A (2)absorbed overhead 已吸收制造费用 \9/n~/{
A (3)absorption costing 吸收成本计算 %GS)9{T&
A (4)account 账户,报表 MU&5&)m
A (5)accounting postulate 会计假设 wL 5).`oq
A (6)accounting series release 会计公告文件 lv ^=g
A (7)accounting valuation 会计计价 GW{Nc!)
A (8)account sale 承销清单 Phgn|
A (9)accountability concept 经营责任概念 T
"G! H
A (10)accountancy 会计职业 oci-[CI,
A (11)accountant 会计师 6
<t\KMd
A (12)accounting 会计 C>;yW7*g"
A (13)agency cost 代理成本 ;|/7o@$n
A (14)accounting bases 会计基础 D#m+w
A (15)accounting manual 会计手册 IW1]H~1w
A (16)accounting period 会计期间 +-~;?wA
A (17)accounting policies 会计方针 c/2OR#$t
A (18)accounting rate of return 会计报酬率 a3lo;Cfp
A (19)accounting reference date 会计参照日 Qw5M
\
A (20)accounting reference period 会计参照期间 SqTm/ t
A (21)accrual concept 应计概念 Y!*,G]7
A (22)accrual expenses 应计费用 G%kXr$?W
A (23)acid test ration 速动比率(酸性测试比率) KQ9:lJKr
A (24)acquisition 购置 FJL9x,%6
A (25)acquisition accounting 收购会计 u%[*;@;9+
A (26)activity based accounting 作业基础成本计算 T)Nis~
A (27)adjusting events 调整事项 \K?./*
A (28)administrative expenses 行政管理费 {Ue6DK%
A (29)advice note 发货通知 G(0bulq
A (30)amortization 摊销 a5)[?ol
A (31)analytical review 分析性检查 4
|5ekwk
A (32)annual equivalent cost 年度等量成本法 P7y[9|^
A (33)annual report and accounts 年度报告和报表 (x$k\H
A (34)appraisal cost 检验成本 *BO4"3Z
A (35)appropriation account 盈余分配账户 Yu1xJgl
A (36)articles of association 公司章程细则 \AK|~:\]
A (37)assets 资产 H*\ }W
A (38)assets cover 资产保障 @g= A\2
A (39)asset value per share 每股资产价值 DU7Ki6
A (40)associated company 联营公司 x)*/3[
A (41)attainable standard 可达标准 -owfuS?i=
rP\7C+
A (42)attributable profit 可归属利润 %mYIXsuH
A (43)audit 审计 7R2)Klt
A (44)audit report 审计报告 d,)F #;^5
A (45)auditing standards 审计准则 l9L;Tjj
A (46)authorized share capital 额定股本 mmKrmM*1
A (47)available hours 可用小时 iN{TTy
A (48)avoidable costs 可避免成本 .N+xpxdG,
B (49)back-to-back loan 易币贷款 bA^a@ lv a
B (50)backflush accounting 倒退成本计算 fVN}7PH7+
B (51)bad debts 坏帐 '
R@<4Ib|
B (52)bad debts ratio 坏帐比率 p4AXQuOP
B (53)bank charges 银行手续费 RU>vnDaC
B (54)bank overdraft 银行透支 8
[."%rzN
B (55)bank reconciliation 银行存款调节表 IIR?@/q
B (56)bank statement 银行对账单 BxT~1SBFq
B (57)bankruptcy 破产 IGqmH=-
B (58)basis of apportionment 分摊基础 %8{_;-f
B (59)batch 批量 &4%J35~
B (60)batch costing 分批成本计算 7lj-Z~1
B (61)beta factor B(市场)风险因素 GB+d0 S4
B (62)bill 账单 =Fs LF
B (63)bill of exchange 汇票 ^+wz
m2i
B (64)bill of landing 提单 Y'HF^jv]R
B (65)bill of materials 用料预计单 G_<[sMC8
B (66)bill payable 应付票据
J-f0
B (67)bill receivable 应收票据 @}Z/{Z[@
B (68)bin card 存货记录卡 w:LCm `d
B (69)bonus 红利 .5ycO
B (70)book-keeping 薄记 w${=dW@K
B (71)Boston classification 波士顿分类 Gehl/i-
B (72)breakeven chart 保本图 [
"IJh
B (73)breakeven point 保本点 7fEV/j
B (74)breaking-down time 复位时间 a?MtY
EK2
B (75)budget 预算 9M=K@a
B (76)budget center 预算中心 mpivg
B (77)budget cost allowance 预算成本折让 6K y;1$
B (78)budget manual 预算手册 @iceMD.
B (79)budget period 预算期间 iQIw]*h^
B (80)budgetary control 预算控制 :&-}S>pC
B (81)budgeted capacity 预算生产能力 _Kj.
B (82)burden 制造费用 \xZBu"
B (83)business center 经营中心 <khAc1"
B (84)business entity 营业个体 <`*P/V
B (85)business unit 经营单位 q{ 1U
B (86)buy-out management 管理性购买产权 ;$E[u)l
B (87)by-product 副产品 #dt2'V- ,
C (88)called-up share capital 催缴股本 o5@ jMU;
C (89)capacity 生产能力 Ft rw3OxN
C (90)capacity ratios 生产能力比率 XOwMT,=Z)
C (91)capital 资本 I`kp5lGD2
C (92)capital assets pricing model资本资产计价模式 ]e`_.>U
C (93)capital commitment 承诺资本 Rx"Qwi, \U
C (94)capital employed 已运用的资本 ]."c4S_)|
C (95)capital expenditure 资本支出 9GwsQ \
C (96)capital expenditureauthorization 资本支出核准 b
. j^US^
C (97)capital expenditure control 资本支出控制 TjK5UML
C (98)capital expenditure proposal资本支出申请 SkA'+(
C (99)capital funding planning 资本基金筹集计划 mX?{2[
C (100)capital gain 资本收益 ~?5m5z O
C (101)capital investment appraisal资本投资评估 @R&D["!
C (102)capital maintenance 资本保全 E<SEFn
C (103)capital resource planning 资本资源计划 ]+dl=SmF
C (104)capital surplus 资本盈余 _q_[<{#
C (105)capital turnover 资本周转率 5O W(] y|
C (106)card 记录卡 Kc\'s65.]
C (107)cash 现金 e:D"_B
C (108)cash account 现金账户 s3Ce]M
H
C (109)cash book 现金账薄 )YtL=w?L'
C (110)cash cow 金牛产品 1@S6[&_
C (111)cash flow 现金流量 B[B<U~I}
C (112)cash discounted 现金贴现 B/hHkOoo
C (113)cash flow budget 现金流量预算 .6F3;bg R7
C (114)cash flow statement 现金流量表 Ux
T[
C (115)cash ledger 现金分类账 4Z9 3g{
C (116)cash limit 现金限额 7NC8<