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注会《审计》英语常用词汇 @TG~fJSA12
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1.audit 审计 82l";;n4p
2.attestation 鉴证 Mi-9sW
3.credibility 可信赖程度 #>NZN1
4.audit of financial statements 财务报表审计 @&>
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5.agreed-upon procedures 执行商定程序 e.h:9`"*
6.high levels of assurance 高水平保证 g
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7.compilation 编制 !9Xex?et
8.reliability 可靠性 l8li@K
9.relevance 相关性 j0M;2 3@[
10.professional skepticism 职业谨慎 JYUKs~Qt
11.objectivity 客观性 2Vr'AEIQ
12. professional competence 专业胜任能力 GoXHVUyp
13.Senior/CPA-in-charge 项目经理 n-WvIy
14.audit engagement letter 业务约定书 Ds/zl Z
15.recurring audit 连续审计 j
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16.the client 委托人
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17.change CPA 更换注册会计师 }RK9Onh3G
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 Dn!V)T
20.the preceding CPA前任注册会计师 v:b%G?o
21.issue the audit report 出具审计报告 `;hBO#(H0}
22.expert 专家 pgi7 JQ
23.the board of directors 董事会 9 f+7vCA
24.knowledge of the entity‘ s business 了解被审计单位情况 IC42O_^
25.assess material misstatement risks评估重大错报风险 1yf&ck1R
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 r73Xh"SL
27.a general knowledge of —— 初步了解―――的情况 3g?T,|2K
28.a more knowledge of—— 进一步了解的情况 vsR&1hs
29.the prior year‘s working papers 以前年度工作底稿 @UBp;pb}=h
30.minutes of meeting 会议纪要 / nRaxzf'
31.business risks 经营风险 IHfqW?
32.appropriateness 适当性 o!&*4>tF
33.accounting estimate 会计估计 v<**GW]neD
34.management representations 管理层声明 2|EoP-K7
35.going concern assumption 持续经营假设 %J'_c|EQM
36.audit plan 审计计划 !<'R%<E3Q
37.significant audit areas 重点审计领域 z""(M4
38.error 错误 3
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39.fraud舞弊 ^.7xu/T
40.modified or additional procedures 修改或追加审计程序 )/w2]d/9
41.misappropriation of assets 侵占资产 n9ih^H
42.transactions without substance 虚假交易 S([De"y
43.unusual pressures 异常压力 m-]"I8[
44.the suspected noncompliance 涉嫌存在违法行为 x;/3_"$9>\
45.materialiy 重要性 g'@+#NMw
46.exceed the materiality level 超过重要性水平 N*;/~bt7P
47.approach the materiality level 接近重要性水平 *QJ/DC$
48.an acceptably low level 可接受水平 #/6X44
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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 48VsHqG
50.misstatements or omissions 错报或漏报 v4G kf
51.aggregate 总计 fk_i~K
52.subsequent events 期后事项 _\zfXHp
53.adjust the financial statements 调整财务报表 Q=E6ZxH5;
54.perform additional audit procedures 实施追加的审计程序 VB%xV
55.audit risk 审计风险 7[PXZT
56.detection risk 检查风险 7#`:m|$
57.inappropriate audit opinion 不适当的审计意见 qK
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58.material misstatement 重大的错报 Ar_/9@n
59.tolerable misstatement 可容忍错报 "`wq:$R
60.the acceptable level of detection risk 可接受的检查风险 _
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61.assessed level of material misstatement risk 重大错报风险的评估水平 nNr3'6lz
62.simall business 小规模企业 Z9y:}:j"
63.accounting system 会计系统 A_+WY|#M
64.test of control 控制测试 &-9D.'WzP
65.walk-through test 穿行测试 Qy%/+9L
66.communication 沟通 I&9B^fF6
67.flow chart 流程图 TfOZ>uR"g
68.reperformance of internal control 重新执行 qn .
69.audit evidence 审计证据 6 s/O\A
70.substantive procedures 实质性程序 62q-7nV
71.assertions 认定 E7,\s
72.esistence 存在 uBXI*51{
73.occurrence 发生 0 N(2[s_A
74.completeness 完整性 ( KrIMZ
75.rights and obligations 权利和义务 t +VPX2
76.valuation and allocation 计价和分摊 I <7K^j+5:
77.cutoff 截止 DX|kO
78.accuracy 准确性 r_",E=e
79.classification 分类 +y2*[
80.inspection 检查 H D>{UU?
81.supervision of counting 监盘 C%&7,F7
82.observation 观察 @QEVl
83.confirmation 函证 {>qCZ#E5WO
84.computation 计算 A@4Cfb@
85.analytical procedures 分析程序 RDbA"e5
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86.vouch 核对 dK-G%5)r
87.trace 追查 W~qo
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88.audit sampling 审计抽样 ?!ig/ufZ
89.error 误差 YY9q'x,w
90.expected error 预期误差 {XAKf_Cg
91.population 总体 n.)-aRu[
92.sampling risk 抽样风险 f55Ev<oOa
93.non- sampling risk 非抽样风险 2;3q](d
94.sampling unit 抽样单位 t
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95.statistical sampling 统计抽样 GZ%RfKyQ
96.tolerable error 可容忍误差 5D#*lMSP"'
97.the risk of under reliance 信赖不足风险 8CL05:&
98.the risk of over reliance 信赖过度风险 !dGgLU_
99.the risk of incorrect rejection 误拒风险 j(SQNSFD
100. the risk of incorrect acceptance 误受风险 6 B
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101.working trial balance 试算平衡表 ;4 &~i
102.index and cross-referencing 索引和交叉索引 qy!G
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103.cash receipt 现金收入 >/>a++19
104.cash disbursement 现金支出 OCd[P1Y]
105.bank statement 银行对账单 _ n>0!
106.bank reconciliation 银行存款余额调节表 (-
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107.balance sheet date 资产负债表日 /[IK[
108.net realizable value 可变现净值 _R]1J0
109.storeroom 仓库 3ySnA AG
110.sale invoice 销售发票
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111.price list 价目表 +$9w[ARN+
112.positive confirmation request 积极式询证函 # a3Q<%V
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 P
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115.receiving report 验收报告 ,W#
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116.gross margin 毛利 a'|0e]
117.manufacturing overhead 制造费用 o)$sZ{` ="
118.material requisition 领料单 QMIQy
119.inventory-taking 存货盘点 :KFhryN
120.bond certificate 债券 D@Q|QY5qic
121.stock certificate 股票 @U&|38
122.audit report 审计报告 bx@CzXre;
123.entity 被审计单位 &^}w|J?
124.addressee of the audit report 审计报告的收件人 eRf8'-"#-
125.unqualified opinion 无保留意见 2XE4w# [j
126.qualified opinion 保留意见 \nLO.,
127.disclaimer of opinion 无法表示意见 N\p3*#M
128.adverse opinion 否定意见 9(C
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A (1)ABC 作业基础成本计算 27MgwX
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A (2)absorbed overhead 已吸收制造费用 wxoBq{r;
A (3)absorption costing 吸收成本计算 7S Qu
A (4)account 账户,报表 wiutUb
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A (5)accounting postulate 会计假设 fhC=MJ
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A (6)accounting series release 会计公告文件 (<f[$
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A (7)accounting valuation 会计计价 m\t
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A (8)account sale 承销清单 .8,lhcpY
A (9)accountability concept 经营责任概念 m^ILcp!
A (10)accountancy 会计职业 0]Li"Wb
A (11)accountant 会计师 <"t >!I
A (12)accounting 会计 g><sZqj8tt
A (13)agency cost 代理成本 6PTD%Rf\
A (14)accounting bases 会计基础 G~_dSa@g G
A (15)accounting manual 会计手册 hGpaHY>My
A (16)accounting period 会计期间 /g_}5s-Z
A (17)accounting policies 会计方针 R4o_zwWgPw
A (18)accounting rate of return 会计报酬率 7~IAgjo,@
A (19)accounting reference date 会计参照日 M]&9Kg3
A (20)accounting reference period 会计参照期间 \Wo,^qR
A (21)accrual concept 应计概念 L.8-nTg"y
A (22)accrual expenses 应计费用 s^6S {XJ
A (23)acid test ration 速动比率(酸性测试比率) eX=W+&l
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A (24)acquisition 购置 DukCXyB*l
A (25)acquisition accounting 收购会计 FuD$jsEw
A (26)activity based accounting 作业基础成本计算 UE(%R1Py
A (27)adjusting events 调整事项 6VA@ ;g0$
A (28)administrative expenses 行政管理费 )37|rB E
A (29)advice note 发货通知 rc"Z$qU?
A (30)amortization 摊销 k:c)|2
A (31)analytical review 分析性检查 N~a?0x
A (32)annual equivalent cost 年度等量成本法 N[AX29
A (33)annual report and accounts 年度报告和报表 8&3G|m1-2
A (34)appraisal cost 检验成本 n\d-^ml
A (35)appropriation account 盈余分配账户 1(m89C[
A (36)articles of association 公司章程细则 aK,G6y
A (37)assets 资产 :HwB+Bjy
A (38)assets cover 资产保障 2r1.,1
A (39)asset value per share 每股资产价值 .~Td/o7
A (40)associated company 联营公司 r;9F@/
A (41)attainable standard 可达标准 .aNy)Yu8
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A (42)attributable profit 可归属利润 R7vO,kZ6Q
A (43)audit 审计 "*?^'(yA@
A (44)audit report 审计报告 ?-6oh~W<
A (45)auditing standards 审计准则 %rYd=Ri
A (46)authorized share capital 额定股本 32dR`qb
A (47)available hours 可用小时 G6L
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A (48)avoidable costs 可避免成本 LA1UD+S
B (49)back-to-back loan 易币贷款 "/wZt c
B (50)backflush accounting 倒退成本计算 hH%@8'1v
B (51)bad debts 坏帐 :dB6/@fW
B (52)bad debts ratio 坏帐比率 h\jwXMi,tj
B (53)bank charges 银行手续费 b]@^SN9
B (54)bank overdraft 银行透支 3^C
B (55)bank reconciliation 银行存款调节表 hv8V=Z'Q
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 w;)@2}
B (58)basis of apportionment 分摊基础 .h{`e>d
B (59)batch 批量 FL-sXg
B (60)batch costing 分批成本计算 U#-89.x
B (61)beta factor B(市场)风险因素 >=$( ,8"
B (62)bill 账单 >/
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B (63)bill of exchange 汇票 A[^fG_l4
B (64)bill of landing 提单 ~Sh8.
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B (65)bill of materials 用料预计单 fmFh.m.+N
B (66)bill payable 应付票据 RP!X5
B (67)bill receivable 应收票据 u m,Zt
B (68)bin card 存货记录卡
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B (69)bonus 红利 u6;SgPw
B (70)book-keeping 薄记 S }mqK|!
B (71)Boston classification 波士顿分类 ]|'Mf;
B (72)breakeven chart 保本图 ?X~Keb
B (73)breakeven point 保本点 ^GHA,cSf
B (74)breaking-down time 复位时间 |cUTP!iy
B (75)budget 预算 +O2T%
B (76)budget center 预算中心 1r'skmxq
B (77)budget cost allowance 预算成本折让 [O7:<co
B (78)budget manual 预算手册 +<7`Gn(n3
B (79)budget period 预算期间 zq _*)V
B (80)budgetary control 预算控制 E:!?A@Fy
B (81)budgeted capacity 预算生产能力 G?v]p~6
B (82)burden 制造费用 }y;s(4
B (83)business center 经营中心 [AA'Ko
B (84)business entity 营业个体 :*k
B (85)business unit 经营单位 aOIE9wO
B (86)buy-out management 管理性购买产权 $GB/}$fd&
B (87)by-product 副产品 ~QQi{92
C (88)called-up share capital 催缴股本 \c (R#*0,
C (89)capacity 生产能力 +O8rjVg)
C (90)capacity ratios 生产能力比率 2= S;<J
C (91)capital 资本 t Y'fFz^Ho
C (92)capital assets pricing model资本资产计价模式 L/t'|<m
C (93)capital commitment 承诺资本 E>NRC\^@
C (94)capital employed 已运用的资本 Ahv %Q%m%2
C (95)capital expenditure 资本支出 68
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C (96)capital expenditureauthorization 资本支出核准 m:_'r"o
C (97)capital expenditure control 资本支出控制 .?|pv}V
C (98)capital expenditure proposal资本支出申请 Rw-!P>S$
C (99)capital funding planning 资本基金筹集计划 Po_y78ZD
C (100)capital gain 资本收益 ^~XsHmcQ
C (101)capital investment appraisal资本投资评估 pb
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C (102)capital maintenance 资本保全 js^+ {~
C (103)capital resource planning 资本资源计划 C+tB$yahO
C (104)capital surplus 资本盈余 <#HQU<
C (105)capital turnover 资本周转率 :|%k*z
C (106)card 记录卡 Z
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C (107)cash 现金 '~{bq'7`m
C (108)cash account 现金账户 X?kw=x{2P
C (109)cash book 现金账薄 l/ufu[x!a
C (110)cash cow 金牛产品 J'4Pp<
C (111)cash flow 现金流量 a/p}
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C (112)cash discounted 现金贴现 9
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C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 *ETSx{)8
C (115)cash ledger 现金分类账 &&SA/;F
C (116)cash limit 现金限额 ~*NG~Kn"s
C (117)CCA 现时成本会计 >JVdL\3
C (118)center 中心 oA+/F]XJ
C (119)changeover time 变更时间 &p