eMOnzW|h
-&0H Atc
注会《审计》英语常用词汇 AcIw;
c:
P"s7}cl
CuAA)B j
1.audit 审计 &\5%C\0Z<
2.attestation 鉴证 Eemk2>iP?
3.credibility 可信赖程度 fctVJ{?
4.audit of financial statements 财务报表审计 pI
gjo>K
5.agreed-upon procedures 执行商定程序 #vPf$y6jCI
6.high levels of assurance 高水平保证 v"V?
7.compilation 编制 </li<
1
8.reliability 可靠性 (;2]`D [x
9.relevance 相关性 X+'B*K$
10.professional skepticism 职业谨慎 %-O[%Dy
11.objectivity 客观性 G]E-2 _t7
12. professional competence 专业胜任能力 nD!5I@D
13.Senior/CPA-in-charge 项目经理 $@eFSA5k,7
14.audit engagement letter 业务约定书 =`f"8,5
15.recurring audit 连续审计 .ZVo0
16.the client 委托人 ;hkzL_' E)
17.change CPA 更换注册会计师 HyJ&;4rf
18.the existing CPA 现任注册会计师 F(;95TB
19.the successor CPA 后任注册会计师 #TD0)C/
20.the preceding CPA前任注册会计师 [' cq
21.issue the audit report 出具审计报告 D`@*udn=
22.expert 专家 xf4`+[
23.the board of directors 董事会 :M\3.7q
24.knowledge of the entity‘ s business 了解被审计单位情况 ='vkd=`Si
25.assess material misstatement risks评估重大错报风险 (E<QA
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qAirH1#
27.a general knowledge of —— 初步了解―――的情况 &)F#cVB
28.a more knowledge of—— 进一步了解的情况 !--A"
29.the prior year‘s working papers 以前年度工作底稿 [8rl{~9E
30.minutes of meeting 会议纪要 (nt=
31.business risks 经营风险 ^<v]x;
3
32.appropriateness 适当性 `dm}|$X|
33.accounting estimate 会计估计 PJ
'.s
34.management representations 管理层声明 7gP8K`w?[
35.going concern assumption 持续经营假设 vF.Ml
36.audit plan 审计计划 Sj9NhtF]f
37.significant audit areas 重点审计领域 Qh!h "]
38.error 错误 H<C+rAIb
39.fraud舞弊
{U7A&e0eW
40.modified or additional procedures 修改或追加审计程序 [a\>"I\[
41.misappropriation of assets 侵占资产 +Hf Zs"x
42.transactions without substance 虚假交易 =7 ${bp!
43.unusual pressures 异常压力 4<l&cP
44.the suspected noncompliance 涉嫌存在违法行为 @1tv/W
45.materialiy 重要性 I;3Uzv
46.exceed the materiality level 超过重要性水平 D",~?
47.approach the materiality level 接近重要性水平 +EP=uV9t
48.an acceptably low level 可接受水平 .+2@(r
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 WG(%Pkowv
50.misstatements or omissions 错报或漏报 TptXH?
51.aggregate 总计 +i6XCN1=
52.subsequent events 期后事项 "|%'/p
53.adjust the financial statements 调整财务报表 ~JSa]6:_+
54.perform additional audit procedures 实施追加的审计程序 NiO|Aki{
55.audit risk 审计风险 -?PXj)<
56.detection risk 检查风险 d ~3GEK
57.inappropriate audit opinion 不适当的审计意见 @g==U{k;t
58.material misstatement 重大的错报 0Lki(
59.tolerable misstatement 可容忍错报 0\Ga&Q0-(O
60.the acceptable level of detection risk 可接受的检查风险 D$PR<>=y
61.assessed level of material misstatement risk 重大错报风险的评估水平 X7{ h/^
62.simall business 小规模企业 z! /
MBM
63.accounting system 会计系统 @Yy']!Ju
64.test of control 控制测试 p'`pO"EO
65.walk-through test 穿行测试 t9+ME|
66.communication 沟通 HzD=F3\r|
67.flow chart 流程图 ZX03FJL7u
68.reperformance of internal control 重新执行 6n5>{X
69.audit evidence 审计证据 [I4&E >
70.substantive procedures 实质性程序 nN[gAM (
71.assertions 认定 )R]gJ_,c
72.esistence 存在 /%5X:*:H
73.occurrence 发生 BHEZ<K[U
74.completeness 完整性 "
H;iAv
75.rights and obligations 权利和义务 LSN%k5G7.
76.valuation and allocation 计价和分摊 ;,Q6AS!
77.cutoff 截止 i0e aBG]I
78.accuracy 准确性 4KCJ(<p|
79.classification 分类 d vTsbs/6
80.inspection 检查 *d;D~"E<@
81.supervision of counting 监盘 l1wYN,rv
82.observation 观察 K_t!P
83.confirmation 函证 kG70j{gf
84.computation 计算 Y~ ( <H e?
85.analytical procedures 分析程序 "8YXFg
86.vouch 核对 bRb+3au_x
87.trace 追查
cnwpd%]o
88.audit sampling 审计抽样 cri.kr9Y
89.error 误差 1E|~;wo\
90.expected error 预期误差 L fx$
M
91.population 总体 DV">9{"5']
92.sampling risk 抽样风险 t ]yD95|
93.non- sampling risk 非抽样风险 OJ Y_u[
94.sampling unit 抽样单位 #I|jFn9
95.statistical sampling 统计抽样 [!CIBK99
96.tolerable error 可容忍误差 AB1,G|L
97.the risk of under reliance 信赖不足风险 b+qdl`Vd
98.the risk of over reliance 信赖过度风险 )i{B:w\ ^
99.the risk of incorrect rejection 误拒风险 @Nk]f
100. the risk of incorrect acceptance 误受风险 |)\{Rufb
101.working trial balance 试算平衡表 GVt}\e~"
102.index and cross-referencing 索引和交叉索引 {^qp~0
103.cash receipt 现金收入 5\|u]
~b
104.cash disbursement 现金支出 P-~kxb9aa
105.bank statement 银行对账单 b3RCsIz
106.bank reconciliation 银行存款余额调节表 U)g27*7
107.balance sheet date 资产负债表日 98^o9i
108.net realizable value 可变现净值 t,m},c(B:
109.storeroom 仓库 -F+dmI,1$
110.sale invoice 销售发票 ,@]rvI6x
111.price list 价目表 g0
NSy3t
112.positive confirmation request 积极式询证函 BvA09lK
113.negative confirmation request 消极式询证函 /"*eMe!=
114.purchase requisition 请购单 Q-,,Kn
115.receiving report 验收报告 hB:}0@l6p=
116.gross margin 毛利 (iw)C)t*u
117.manufacturing overhead 制造费用 $pOgFA1'
118.material requisition 领料单 d:V6.7>,
119.inventory-taking 存货盘点 |KQkmc
120.bond certificate 债券 bRzw.(k0`r
121.stock certificate 股票 "2~%-;c
122.audit report 审计报告 /5Zt4&r
123.entity 被审计单位 DD]e0 pa
124.addressee of the audit report 审计报告的收件人 y Ddi+
125.unqualified opinion 无保留意见 E")g1xGaK
126.qualified opinion 保留意见 %Z#s9QC
127.disclaimer of opinion 无法表示意见 %
m5&U6
128.adverse opinion 否定意见 RN0=jo!58
5/>W(,5}
A (1)ABC 作业基础成本计算 erC )2{m
A (2)absorbed overhead 已吸收制造费用 B}YpIb]d
A (3)absorption costing 吸收成本计算 CS<,qvLpL
A (4)account 账户,报表 3?rYt:Uf!
A (5)accounting postulate 会计假设 6YCFSvA#/
A (6)accounting series release 会计公告文件 7^|,
l
A (7)accounting valuation 会计计价 #& 5}
A (8)account sale 承销清单 S`qa_yI)Ed
A (9)accountability concept 经营责任概念 !u;r<:g!
A (10)accountancy 会计职业 e<;^P(g`E
A (11)accountant 会计师 SpB\kC"K
A (12)accounting 会计 n)'
5h
A (13)agency cost 代理成本 .h;PMY+
A (14)accounting bases 会计基础 _Ka6! 9
A (15)accounting manual 会计手册 +"Ui@^
A (16)accounting period 会计期间 keYvscRBI
A (17)accounting policies 会计方针 bim
82<F
A (18)accounting rate of return 会计报酬率 ;=?f0z<
A (19)accounting reference date 会计参照日 =/b WS,=
A (20)accounting reference period 会计参照期间 ojA i2uz
A (21)accrual concept 应计概念 ief~*:5
A (22)accrual expenses 应计费用 0
;
bi*2U
A (23)acid test ration 速动比率(酸性测试比率) And|T 6u
A (24)acquisition 购置 2W_p)8t>b
A (25)acquisition accounting 收购会计 V
#Px
A (26)activity based accounting 作业基础成本计算 v_$'!i$
A (27)adjusting events 调整事项 =(^-s Jk
A (28)administrative expenses 行政管理费 A"`^Abrm
A (29)advice note 发货通知 8a;I,DK=j
A (30)amortization 摊销 #`>46T
A (31)analytical review 分析性检查 m
<DiYxK
A (32)annual equivalent cost 年度等量成本法 L`M.Htm8
A (33)annual report and accounts 年度报告和报表 *yx&4)Or
A (34)appraisal cost 检验成本 PU6Sa-fQ2,
A (35)appropriation account 盈余分配账户 7K|:
7e(
A (36)articles of association 公司章程细则 Y8^pgv
A (37)assets 资产 Z?#_3h$"T
A (38)assets cover 资产保障 lhk[U!>#
A (39)asset value per share 每股资产价值 fW,,@2P
A (40)associated company 联营公司 7%E]E,f/#
A (41)attainable standard 可达标准 aq|R?
9
EE},D
A (42)attributable profit 可归属利润 &3nbmkM
A (43)audit 审计 `a!:-.:v
A (44)audit report 审计报告 |"Rl_+d7D
A (45)auditing standards 审计准则 "XU
M$:D
A (46)authorized share capital 额定股本 ygvX}q
A (47)available hours 可用小时 =deqj^&@
A (48)avoidable costs 可避免成本 _7O;ED+
B (49)back-to-back loan 易币贷款 7HpfHqJ7
B (50)backflush accounting 倒退成本计算 Y~</vz+H
B (51)bad debts 坏帐 kbxy^4"X
B (52)bad debts ratio 坏帐比率 VGVZ`|
B (53)bank charges 银行手续费 ;m;a"j5
B (54)bank overdraft 银行透支 @Y~R*^n"}
B (55)bank reconciliation 银行存款调节表 H.D1|sU
B (56)bank statement 银行对账单 0! :1o61
B (57)bankruptcy 破产 mv,<#<-W
B (58)basis of apportionment 分摊基础 b* QRd
B (59)batch 批量 h27awO
Q
B (60)batch costing 分批成本计算 >|"mhNF
B (61)beta factor B(市场)风险因素 FuiEy=+
B (62)bill 账单 ^+ hJ& 9W
B (63)bill of exchange 汇票 Ls<.&3X2
B (64)bill of landing 提单 ZwV`} 2{
B (65)bill of materials 用料预计单 O%g%*9
B (66)bill payable 应付票据 : DxCjv
B (67)bill receivable 应收票据 YSvZ7G(m>
B (68)bin card 存货记录卡 [Ipg",Su;f
B (69)bonus 红利 Xy74D/ocui
B (70)book-keeping 薄记 ~4YLPMGKl
B (71)Boston classification 波士顿分类 ,<^7~d{{3m
B (72)breakeven chart 保本图 nZfU:N
B (73)breakeven point 保本点 =9lrPQ]w
B (74)breaking-down time 复位时间 ,Tb~+z|-[
B (75)budget 预算 H9x,C/r,
B (76)budget center 预算中心 N34
.Bt
B (77)budget cost allowance 预算成本折让 |r]f2Mrm
B (78)budget manual 预算手册 h "7:&=e
B (79)budget period 预算期间 _86#$|kw
B (80)budgetary control 预算控制 ]
kN<N0;\d
B (81)budgeted capacity 预算生产能力 SG&VZY
B (82)burden 制造费用 aAlES< r
B (83)business center 经营中心 sg.8Sd"]7
B (84)business entity 营业个体 [|=#~(yYQ
B (85)business unit 经营单位 Qg7rkRia
B (86)buy-out management 管理性购买产权 'THcO*<
B (87)by-product 副产品 ,_JhvPWR,)
C (88)called-up share capital 催缴股本 kHO2&"6
C (89)capacity 生产能力 C+*qU
C (90)capacity ratios 生产能力比率 .HM1c
C (91)capital 资本 uB(16|W>S
C (92)capital assets pricing model资本资产计价模式 RG'Ft]l92N
C (93)capital commitment 承诺资本 ad\?@>[I
C (94)capital employed 已运用的资本 ZfpV=DU
C (95)capital expenditure 资本支出 J3]W2m2Zw
C (96)capital expenditureauthorization 资本支出核准 6I$laHx?
C (97)capital expenditure control 资本支出控制
wknr^A
C (98)capital expenditure proposal资本支出申请 14[+PoF^A
C (99)capital funding planning 资本基金筹集计划 NZJ:@J=-
C (100)capital gain 资本收益 j.3#rxq
C (101)capital investment appraisal资本投资评估 *H"IW0I
C (102)capital maintenance 资本保全 )yV|vn
C (103)capital resource planning 资本资源计划 %:v59:i}
C (104)capital surplus 资本盈余 hPCt-
C (105)capital turnover 资本周转率 ){AtV&{$
C (106)card 记录卡 &=1Ag}l57
C (107)cash 现金 "[PxLq5
C (108)cash account 现金账户 4Y):d!'b
C (109)cash book 现金账薄 X{n7)kgL
C (110)cash cow 金牛产品 0X
rB+nt
C (111)cash flow 现金流量 *V\z]Dy-[
C (112)cash discounted 现金贴现 cTA8F"UGD
C (113)cash flow budget 现金流量预算 dQ6n[$Q@N
C (114)cash flow statement 现金流量表 Qy)+YhE
C (115)cash ledger 现金分类账 LQ,RQ~!
C (116)cash limit 现金限额 w/8`]q
C (117)CCA 现时成本会计 [-Zp[
C (118)center 中心
Di[}y;
C (119)changeover time 变更时间 *]ROUk@K=
C (120)chartered entity 特许经济个体 _RLx;Tn)L
C (121)cheque 支票 >^1|Mg/!>
C (122)cheque register 支票登记薄 [0_JS 2KE
C (123)coin analysis 零钱分类 6sRe. ct<