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注会《审计》英语常用词汇 5x'
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1.audit 审计 Z~DR,:
2.attestation 鉴证 7.C~ OrGR
3.credibility 可信赖程度 l%MIna/Tp
4.audit of financial statements 财务报表审计 }%k3
5.agreed-upon procedures 执行商定程序 ~.8p8\H
6.high levels of assurance 高水平保证 <qCfw>%2F
7.compilation 编制 R(DlJ
8.reliability 可靠性 |kkg1M#
9.relevance 相关性 EB[B0e7}
10.professional skepticism 职业谨慎 Z66q0wR7
11.objectivity 客观性 zgA/B{DaC;
12. professional competence 专业胜任能力 B}Sl1)E
13.Senior/CPA-in-charge 项目经理 !"N-To-c
14.audit engagement letter 业务约定书 5KwT(R o
15.recurring audit 连续审计 VeWvSIP,EQ
16.the client 委托人 4$jb-Aw
17.change CPA 更换注册会计师 kY`L[1G$
18.the existing CPA 现任注册会计师 wm
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19.the successor CPA 后任注册会计师 Y`
tB5P
20.the preceding CPA前任注册会计师 w;KNS'
21.issue the audit report 出具审计报告 <>^otb,e$
22.expert 专家
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23.the board of directors 董事会 :LBRyBV
24.knowledge of the entity‘ s business 了解被审计单位情况 :<>=,`vQD
25.assess material misstatement risks评估重大错报风险 H6]z9 8
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 wx)Yl1C
27.a general knowledge of —— 初步了解―――的情况 \>r<z
46x
28.a more knowledge of—— 进一步了解的情况 ma(E} s
29.the prior year‘s working papers 以前年度工作底稿 o"@GYc["
30.minutes of meeting 会议纪要 :sXn*k4v
31.business risks 经营风险 RS[>7-9
32.appropriateness 适当性 0|@*`-:VO
33.accounting estimate 会计估计 8iwqy0<
34.management representations 管理层声明 <GRrw
35.going concern assumption 持续经营假设 V<G=pPC'H
36.audit plan 审计计划 fr([g?F%D
37.significant audit areas 重点审计领域 a 9f%p
38.error 错误 XKepk? E
39.fraud舞弊 AH#klYK
40.modified or additional procedures 修改或追加审计程序 gN/6%,H}
41.misappropriation of assets 侵占资产 $oU40HA)W]
42.transactions without substance 虚假交易 eNw9"
X}g
43.unusual pressures 异常压力 \dw*yZ^
44.the suspected noncompliance 涉嫌存在违法行为 ~V<imF
45.materialiy 重要性 !`?*zf
46.exceed the materiality level 超过重要性水平 ;33LuD<h.
47.approach the materiality level 接近重要性水平 JVeb$_0k
48.an acceptably low level 可接受水平 BX=YS)
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 T`.RP&2/d
50.misstatements or omissions 错报或漏报 ]Sgc42hk
51.aggregate 总计 [<p7'n3x
52.subsequent events 期后事项 Z
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53.adjust the financial statements 调整财务报表 -<Zs7
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54.perform additional audit procedures 实施追加的审计程序 c>nXnN
55.audit risk 审计风险 W_ hckq.
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 O4i5fVy{
58.material misstatement 重大的错报 @,{',
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59.tolerable misstatement 可容忍错报 Q]d3a+dK
60.the acceptable level of detection risk 可接受的检查风险 WbW@V_rr
61.assessed level of material misstatement risk 重大错报风险的评估水平 L+o"<LV]
62.simall business 小规模企业 cy-Bhk0H
63.accounting system 会计系统 t^zmvPDK
64.test of control 控制测试 ,3tcti~sZ
65.walk-through test 穿行测试 'Bv)UfZ
66.communication 沟通 l3C%`[MB
67.flow chart 流程图 Z U^dLN-N
68.reperformance of internal control 重新执行 UBy<
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69.audit evidence 审计证据 ` kG}NJf
70.substantive procedures 实质性程序 E
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71.assertions 认定 43 h0i-%1
72.esistence 存在 Dt
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73.occurrence 发生 UfUboxT
74.completeness 完整性 E
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75.rights and obligations 权利和义务 Ow\dk^\-G8
76.valuation and allocation 计价和分摊 ~@wM[}ThP$
77.cutoff 截止 7jL3mI;n%;
78.accuracy 准确性 z]Dbca1a`
79.classification 分类 d!i#@XZ^
80.inspection 检查 H=j&uv8
81.supervision of counting 监盘 5_MqpCL
82.observation 观察 v9qgfdBS5
83.confirmation 函证 =6sL}$
84.computation 计算 VaIFE~>E&
85.analytical procedures 分析程序 Y]SX2kk(2
86.vouch 核对 8(EK17rE`
87.trace 追查 Mr3;B+S
88.audit sampling 审计抽样 ]
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89.error 误差 (
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90.expected error 预期误差 hS}d vZa
91.population 总体 :DlgNR`
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92.sampling risk 抽样风险 Gz9w1[t
93.non- sampling risk 非抽样风险 )d\u_m W^
94.sampling unit 抽样单位 [o0Z;}fU
95.statistical sampling 统计抽样 _*I@ J/
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 $\
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98.the risk of over reliance 信赖过度风险 {{WA=\N8C
99.the risk of incorrect rejection 误拒风险 (\UA+3$4
100. the risk of incorrect acceptance 误受风险 K2u$1OKv
101.working trial balance 试算平衡表 nf7l}^/UE
102.index and cross-referencing 索引和交叉索引 u::2c
103.cash receipt 现金收入 qx $-% P
104.cash disbursement 现金支出 $]Vvu{
105.bank statement 银行对账单 ^"
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106.bank reconciliation 银行存款余额调节表 q@}eYQ=P|e
107.balance sheet date 资产负债表日 P sLMV:O9S
108.net realizable value 可变现净值 El}."}l&
109.storeroom 仓库 \[Dxg`;4
110.sale invoice 销售发票 .UUY9@
111.price list 价目表 o6PDCaT7
112.positive confirmation request 积极式询证函 *hP9d;-Ar
113.negative confirmation request 消极式询证函 oTPPYi[r
114.purchase requisition 请购单 -Tw96 dv
115.receiving report 验收报告 ptrQ~m-
116.gross margin 毛利 $
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117.manufacturing overhead 制造费用 ~ "^]\3#
118.material requisition 领料单 YMidSfi
119.inventory-taking 存货盘点 BixKK$Lo
120.bond certificate 债券 !8Rsz:7^-
121.stock certificate 股票 a19yw]hF5
122.audit report 审计报告 gRk%ObJGqm
123.entity 被审计单位 |,&5.|E 7
124.addressee of the audit report 审计报告的收件人 lm?1 K:
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125.unqualified opinion 无保留意见 i,{'}B
126.qualified opinion 保留意见 {g:I5
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127.disclaimer of opinion 无法表示意见 =Mb1)^m
128.adverse opinion 否定意见 m@r+M"!R
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A (1)ABC 作业基础成本计算 :Kl~hzVSOa
A (2)absorbed overhead 已吸收制造费用 f
xWW"B*A
A (3)absorption costing 吸收成本计算 1mLd_]F'F
A (4)account 账户,报表 1 h.=c
A (5)accounting postulate 会计假设 WW'8&:x
A (6)accounting series release 会计公告文件 pohA??t2:
A (7)accounting valuation 会计计价 t(O{IUYM
A (8)account sale 承销清单 j{i3lGaN
A (9)accountability concept 经营责任概念 8| 6:
A (10)accountancy 会计职业 GWNLET
A (11)accountant 会计师 x
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A (12)accounting 会计 Vt {uG
A (13)agency cost 代理成本 z$VA]tI(
A (14)accounting bases 会计基础 VOkEDH
A (15)accounting manual 会计手册 t8Sblgq
A (16)accounting period 会计期间 _&Hq`KJm
A (17)accounting policies 会计方针 FCC9Ht8U?
A (18)accounting rate of return 会计报酬率 O>Vb7`z0<
A (19)accounting reference date 会计参照日 vPm&0,R*y:
A (20)accounting reference period 会计参照期间 {&2aH>V/
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 g:l5,j.K
A (23)acid test ration 速动比率(酸性测试比率) 6;02_C]\o
A (24)acquisition 购置 'l%b5:
A (25)acquisition accounting 收购会计 7X
h'VOljB
A (26)activity based accounting 作业基础成本计算 ?R
4sH
A (27)adjusting events 调整事项 vtvF)jlX
A (28)administrative expenses 行政管理费
_I$\O5
A (29)advice note 发货通知 h|=<I)}z
A (30)amortization 摊销 ?onaJ=mT
A (31)analytical review 分析性检查 2yu\fu
A (32)annual equivalent cost 年度等量成本法 :x36^{7
A (33)annual report and accounts 年度报告和报表 `
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A (34)appraisal cost 检验成本 XYJ7k7zc+Y
A (35)appropriation account 盈余分配账户 F~;G[6}
A (36)articles of association 公司章程细则 kZ&|.q1zki
A (37)assets 资产 or?@Ti;
A (38)assets cover 资产保障 C@{#OOa
A (39)asset value per share 每股资产价值 z=}@aX[
A (40)associated company 联营公司 v"y0D
A (41)attainable standard 可达标准 PSOW}Y|q
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A (42)attributable profit 可归属利润 C+,JLK
A (43)audit 审计 6qW/Td|g
A (44)audit report 审计报告 ?;s}GpEY:
A (45)auditing standards 审计准则 |\yVnk!c
A (46)authorized share capital 额定股本 :[;]6;
A (47)available hours 可用小时 3?x4+b
A (48)avoidable costs 可避免成本 RoV^sbWFt
B (49)back-to-back loan 易币贷款 O~E6"vQ
B (50)backflush accounting 倒退成本计算 Q&zEa0^rG6
B (51)bad debts 坏帐 ~]}V"O%,
B (52)bad debts ratio 坏帐比率 Mw=sW5Z
B (53)bank charges 银行手续费 _0~WT
B (54)bank overdraft 银行透支
X2X.&^
B (55)bank reconciliation 银行存款调节表 qb^jcy
B (56)bank statement 银行对账单 C$9+p@G6
B (57)bankruptcy 破产 i%1ny`Q
B (58)basis of apportionment 分摊基础 PNm WZW*
B (59)batch 批量 gk"0r\Eq
B (60)batch costing 分批成本计算 N!7r~B
B (61)beta factor B(市场)风险因素 q|*}>=NX
B (62)bill 账单 8Iz-YG~%3
B (63)bill of exchange 汇票 9ghZLQ
B (64)bill of landing 提单 wv.FL$f[@
B (65)bill of materials 用料预计单 80PlbUBb!
B (66)bill payable 应付票据 >Oary
B (67)bill receivable 应收票据 }(x|
B (68)bin card 存货记录卡 / v";u)
B (69)bonus 红利 -JL
B (70)book-keeping 薄记 *?;<buJb?
B (71)Boston classification 波士顿分类 Ix+===6
B (72)breakeven chart 保本图 RYU(z;+0p
B (73)breakeven point 保本点 q1 :Y]Rbe
B (74)breaking-down time 复位时间 Dj=OUo[[d
B (75)budget 预算 bjgf8427I
B (76)budget center 预算中心 [;bZQ6JR
B (77)budget cost allowance 预算成本折让 1J}i :i&
B (78)budget manual 预算手册 -7GF2
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B (79)budget period 预算期间 q3+G
B (80)budgetary control 预算控制 0_Gi1)
B (81)budgeted capacity 预算生产能力 Mx?{[zT"
B (82)burden 制造费用 O]ZP- WG
B (83)business center 经营中心 'qGKS:8
B (84)business entity 营业个体 z^+`S:
B (85)business unit 经营单位 ;B%NFvG
B (86)buy-out management 管理性购买产权 g[VVxp!C<
B (87)by-product 副产品 R5`"~qP-
C (88)called-up share capital 催缴股本 TW2OT }
C (89)capacity 生产能力 mL\j^q,Y
C (90)capacity ratios 生产能力比率 B
7:8%r/
C (91)capital 资本 g.AMCM?z
C (92)capital assets pricing model资本资产计价模式 ;]ojfR=?%
C (93)capital commitment 承诺资本 >Ab>"!/'K
C (94)capital employed 已运用的资本 Ri$wt.b
C (95)capital expenditure 资本支出 Kjbz\
~
C (96)capital expenditureauthorization 资本支出核准 l djypEa}
C (97)capital expenditure control 资本支出控制 Wa
#!O$u
C (98)capital expenditure proposal资本支出申请 X#l]%IrW!
C (99)capital funding planning 资本基金筹集计划 */=5
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C (100)capital gain 资本收益 [emUyF
C (101)capital investment appraisal资本投资评估 vn n4
C (102)capital maintenance 资本保全 Pn )^mt
C (103)capital resource planning 资本资源计划 #;Yn8'a~
C (104)capital surplus 资本盈余 m'Jk!eo
C (105)capital turnover 资本周转率 Yjv[rH5v
C (106)card 记录卡 l_ycYD
$ZA
C (107)cash 现金 w7b?ve3-
C (108)cash account 现金账户 |meo
C (109)cash book 现金账薄 !V~`e9[rl
C (110)cash cow 金牛产品 8 *@knkJ
C (111)cash flow 现金流量 a6K1-SR^6)
C (112)cash discounted 现金贴现 "Aw|
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C (113)cash flow budget 现金流量预算 hg}Rh
C (114)cash flow statement 现金流量表 ;p~ &G"-C`
C (115)cash ledger 现金分类账 3kxI'0&T
C (116)cash limit 现金限额 :t
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C (117)CCA 现时成本会计 __U;fH{c
C (118)center 中心 >|<8QomD
C (119)changeover time 变更时间 3y!yz3E
C (120)chartered entity 特许经济个体 xPa>-N=*
C (121)cheque 支票 =}S*]Me5
C (122)cheque register 支票登记薄 65FdA-4
C (123)coin analysis 零钱分类 b6Jv|1w'
C (124)classification 分类 "yR56`=
C (125)clock card 工时卡 &1hJ?uM01
C (126)code 代码 PV?XpT
C (127)commitment accounting 承诺确认会计 0sjw`<ic
C (128)common cost 共同成本 QcyYTg4i
C (129)company limited byguarantee 有限担保责任公司 po~l8p>
C (130)company limited shares 股份有限公司 &FrW(>2
C (131)competitive position 竞争能力状况 lQs|B '
C (132)concept 概念 S5eQHef
C (133)conglomerate 跨行业企业 0{ovLzW
C (134)consistency concept 一致性概念 M[5zn
C (135)consolidated accounts 合并报表 kc&