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注会《审计》英语常用词汇 <A{y($
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1.audit 审计 B-dlm8gX
2.attestation 鉴证 ]ViOr8u
3.credibility 可信赖程度 zp#:EZ
4.audit of financial statements 财务报表审计 pUhc3L
5.agreed-upon procedures 执行商定程序 97 S? ;T
6.high levels of assurance 高水平保证 M5 `m.n<
7.compilation 编制 LfllO
8.reliability 可靠性 M8zE3;5
9.relevance 相关性 <tW:LU(!
10.professional skepticism 职业谨慎 "Y(^F
bs
11.objectivity 客观性 Rn;VP:H M
12. professional competence 专业胜任能力 RpAiU
13.Senior/CPA-in-charge 项目经理 EZ{/]gCK
14.audit engagement letter 业务约定书 J&_3VKrN
15.recurring audit 连续审计 :ol6%Z's
16.the client 委托人 _k|g@"
17.change CPA 更换注册会计师 Efvq?cG&
18.the existing CPA 现任注册会计师 6WO7+M;z
19.the successor CPA 后任注册会计师 ArL-rJ{}
20.the preceding CPA前任注册会计师 x5PPu/
21.issue the audit report 出具审计报告 eQ\jZ0s;p
22.expert 专家 ]< +3Vw
23.the board of directors 董事会 /.2 qWQH
24.knowledge of the entity‘ s business 了解被审计单位情况 gWi{\x8dt
25.assess material misstatement risks评估重大错报风险 117c,yM0
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 9
#fp_G;=
27.a general knowledge of —— 初步了解―――的情况 '+6<U[ L
28.a more knowledge of—— 进一步了解的情况 u{P~zyx
29.the prior year‘s working papers 以前年度工作底稿 fa yK
M
30.minutes of meeting 会议纪要
0+|>-b/%
31.business risks 经营风险 k{{hZ/om
32.appropriateness 适当性 x,f>X;04
33.accounting estimate 会计估计 7$#rNYa,z
34.management representations 管理层声明 T*R{L
35.going concern assumption 持续经营假设 44j,,k
36.audit plan 审计计划 Y-= /,
37.significant audit areas 重点审计领域 =+4 _j
38.error 错误 vS#{-X
39.fraud舞弊 1I
b_Kmb-
40.modified or additional procedures 修改或追加审计程序 I8Kb{[?q
41.misappropriation of assets 侵占资产 i3d y
42.transactions without substance 虚假交易 #EFMgQO
43.unusual pressures 异常压力 MISE C[/
44.the suspected noncompliance 涉嫌存在违法行为 !h*B (,
45.materialiy 重要性
aH
46.exceed the materiality level 超过重要性水平 F0&O/-w&u
47.approach the materiality level 接近重要性水平 dxntGH< O
48.an acceptably low level 可接受水平 `y
x56
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 ?eVj8 $BQo
50.misstatements or omissions 错报或漏报 r*]uR /Z$
51.aggregate 总计 N"K\ick6J
52.subsequent events 期后事项 q^%5HeV 2
53.adjust the financial statements 调整财务报表 VRB~7\A5<)
54.perform additional audit procedures 实施追加的审计程序 #?Wo <]i
55.audit risk 审计风险 z
7@ 'CJ
56.detection risk 检查风险 e lay
=%)
57.inappropriate audit opinion 不适当的审计意见 W.p66IQwL&
58.material misstatement 重大的错报 ,$ mLL
59.tolerable misstatement 可容忍错报 ^9s"FdB]24
60.the acceptable level of detection risk 可接受的检查风险 8lpzSJP4k
61.assessed level of material misstatement risk 重大错报风险的评估水平 FTbtAlqh<
62.simall business 小规模企业 LC76 Qi;|k
63.accounting system 会计系统 {>A
8g({i
64.test of control 控制测试 ]Cr]Pvab{
65.walk-through test 穿行测试 _\!0t
66.communication 沟通 w0X$rl1
67.flow chart 流程图 $^ubo5%
68.reperformance of internal control 重新执行 "&}mAWT%If
69.audit evidence 审计证据 9GaL0OWo
70.substantive procedures 实质性程序 j37:
71.assertions 认定 I0(8
Z
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72.esistence 存在 C-r."L
73.occurrence 发生 Nv{eE<<6
74.completeness 完整性 5/k)\`
75.rights and obligations 权利和义务 Z<I[vp6
{
76.valuation and allocation 计价和分摊 pb6 Q?QG,
77.cutoff 截止 \"t`W:
78.accuracy 准确性 ?N(u4atC
79.classification 分类 8>m1UO Nr
80.inspection 检查 $=lJG(2%
81.supervision of counting 监盘 PJ}[D.elO
82.observation 观察 BjN{@aEO
83.confirmation 函证 LK{a9`
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84.computation 计算 K/~Y!?:Jr
85.analytical procedures 分析程序 We|-5
86.vouch 核对 -;f+;
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87.trace 追查 BJ"Ay@D*
88.audit sampling 审计抽样 1BTgGF
89.error 误差 )S#j.8P'B
90.expected error 预期误差 L+u OBW_
91.population 总体 WVinP(#nfM
92.sampling risk 抽样风险 roL}
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93.non- sampling risk 非抽样风险 E
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94.sampling unit 抽样单位 ]yw_
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95.statistical sampling 统计抽样 ]gEu.Nth`
96.tolerable error 可容忍误差 '8L(f w{k
97.the risk of under reliance 信赖不足风险 [l`^fnKt
98.the risk of over reliance 信赖过度风险 'aNahz
b
99.the risk of incorrect rejection 误拒风险 O.dux5lfBd
100. the risk of incorrect acceptance 误受风险 8Er[M
101.working trial balance 试算平衡表 ~T;K-9R
102.index and cross-referencing 索引和交叉索引 O3!Ouh&
103.cash receipt 现金收入 ~>4@;
104.cash disbursement 现金支出 p?_'|#tz
105.bank statement 银行对账单 on6<l
106.bank reconciliation 银行存款余额调节表 AUu5g
107.balance sheet date 资产负债表日 4{g:^?1
=
108.net realizable value 可变现净值 !'Gb$l!
109.storeroom 仓库 t
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110.sale invoice 销售发票 DS.39NY
111.price list 价目表 5f/@:~
112.positive confirmation request 积极式询证函 }rFTh I
113.negative confirmation request 消极式询证函 kbD*=d}3{
114.purchase requisition 请购单 SIj6.RK
115.receiving report 验收报告 {_": /A
116.gross margin 毛利 "9TxK6
117.manufacturing overhead 制造费用 fMgcK$
118.material requisition 领料单 2LtU;}7s
119.inventory-taking 存货盘点 |zK!+fu
120.bond certificate 债券 f2BS[$oV4
121.stock certificate 股票 ;L#LDk{Za
122.audit report 审计报告 []^PJ
123.entity 被审计单位 ;b{pzIe= F
124.addressee of the audit report 审计报告的收件人 /QV [N
125.unqualified opinion 无保留意见 ~+7a d$
126.qualified opinion 保留意见 YK(XS"Kl
127.disclaimer of opinion 无法表示意见 |
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128.adverse opinion 否定意见 S(@*3]!q
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A (1)ABC 作业基础成本计算 Z $ p^v
*y
A (2)absorbed overhead 已吸收制造费用 de*,MkZN
A (3)absorption costing 吸收成本计算 2nG{>,#C:O
A (4)account 账户,报表 #nxER
A (5)accounting postulate 会计假设 i528e{
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A (6)accounting series release 会计公告文件 \=HfO?$ Ro
A (7)accounting valuation 会计计价 4`?sE*P@`
A (8)account sale 承销清单 ;LwFbkOuU
A (9)accountability concept 经营责任概念 ;5,`Jpca
A (10)accountancy 会计职业 2&zn^\%"
A (11)accountant 会计师 IwZZewb-a
A (12)accounting 会计 Ah(\%35&
A (13)agency cost 代理成本 %4QoF
A (14)accounting bases 会计基础 GGFar\
EzW
A (15)accounting manual 会计手册 :Vu7,o
A (16)accounting period 会计期间 +!mNm?H[!
A (17)accounting policies 会计方针 GapX$Jb,p
A (18)accounting rate of return 会计报酬率 >cvE_g"?C
A (19)accounting reference date 会计参照日 ux"D
]P
A (20)accounting reference period 会计参照期间 )Tyky%P+iI
A (21)accrual concept 应计概念 G2U5[\
A (22)accrual expenses 应计费用 ~(Ih~/5\^
A (23)acid test ration 速动比率(酸性测试比率) c,b`N0dOKL
A (24)acquisition 购置 +9
=@E
A (25)acquisition accounting 收购会计 > Z.TM=q
j
A (26)activity based accounting 作业基础成本计算 WHhR)$zC
A (27)adjusting events 调整事项 ]6?c8/M
A (28)administrative expenses 行政管理费
4\ uZKv@,
A (29)advice note 发货通知 ?15POY ?Z
A (30)amortization 摊销 9RCB$Ka6X
A (31)analytical review 分析性检查 '91u q
A (32)annual equivalent cost 年度等量成本法 Yc.
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A (33)annual report and accounts 年度报告和报表 u&l
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A (34)appraisal cost 检验成本 H|UV+Q0,
A (35)appropriation account 盈余分配账户 s>9z+;~!
A (36)articles of association 公司章程细则 2@=cqD7x
A (37)assets 资产 ` $QzTv
A (38)assets cover 资产保障 $=@9 D,R
A (39)asset value per share 每股资产价值 ;f\R$u-
A (40)associated company 联营公司 oHc-0$eMKY
A (41)attainable standard 可达标准 Y]`lEq%
'6dD^0dZ
A (42)attributable profit 可归属利润 `-9*@_-=M
A (43)audit 审计 @xW"rX#7f
A (44)audit report 审计报告 .MzP}8^
A (45)auditing standards 审计准则 0NuL9
A (46)authorized share capital 额定股本 ]HZa:aPY
A (47)available hours 可用小时 &K}(A
{
A (48)avoidable costs 可避免成本 >%jEo'0;_
B (49)back-to-back loan 易币贷款 h
M1&A
B (50)backflush accounting 倒退成本计算 Aoy1<8WP%
B (51)bad debts 坏帐 cx1WGbZ
B (52)bad debts ratio 坏帐比率 UG^?a
B (53)bank charges 银行手续费 Z<,CzKs+||
B (54)bank overdraft 银行透支 w#gU1yu
B (55)bank reconciliation 银行存款调节表 ~(l2%(3G
B (56)bank statement 银行对账单 %0y3 /W
B (57)bankruptcy 破产 k:+)$[t7
B (58)basis of apportionment 分摊基础 sg9x?Bx9
B (59)batch 批量 ]C!Y~
B (60)batch costing 分批成本计算 hq&
B (61)beta factor B(市场)风险因素 aQym=
6%e
B (62)bill 账单 R;Gl{
B (63)bill of exchange 汇票 r-\T}e2Gz
B (64)bill of landing 提单 #%=vy\r
B (65)bill of materials 用料预计单 Wj f>:\w
B (66)bill payable 应付票据 4E>/*F!
B (67)bill receivable 应收票据 fjK]m.w
B (68)bin card 存货记录卡 9 FFfRIVY
B (69)bonus 红利 JK^B +.
B (70)book-keeping 薄记 0[$Mo3c+'
B (71)Boston classification 波士顿分类 {TxVRpiP{Z
B (72)breakeven chart 保本图 =J[[>H'<d
B (73)breakeven point 保本点
i"\AyKiJ
B (74)breaking-down time 复位时间 1X!f!0=g+
B (75)budget 预算 *nUpO]
B (76)budget center 预算中心 )2^/?jK
B (77)budget cost allowance 预算成本折让
i1_>>49*
B (78)budget manual 预算手册 2*7s9g
B (79)budget period 预算期间 #QyK?i*
B (80)budgetary control 预算控制 D=I5[t0c4
B (81)budgeted capacity 预算生产能力 2'UFHiK
B (82)burden 制造费用 z"P,=M6De
B (83)business center 经营中心 z7us*8X{
B (84)business entity 营业个体 V~uA(3\U
B (85)business unit 经营单位
p?`|CE@h7
B (86)buy-out management 管理性购买产权 ,ovv
B (87)by-product 副产品 ]Buk9LTe
C (88)called-up share capital 催缴股本 =Gg)GSL^
C (89)capacity 生产能力 |@Idf`
N$
C (90)capacity ratios 生产能力比率 lh(+X-}D
C (91)capital 资本 (=3&