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注会《审计》英语常用词汇 8=#J:LeXj
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1.audit 审计 P{-f./(JD
2.attestation 鉴证 _m+64qG_8'
3.credibility 可信赖程度 ARD&L$AX
4.audit of financial statements 财务报表审计 'L"dM9#>
5.agreed-upon procedures 执行商定程序 smM*HDK
6.high levels of assurance 高水平保证 ;
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7.compilation 编制 )
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8.reliability 可靠性
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9.relevance 相关性 >%~%O`+
10.professional skepticism 职业谨慎 Yb<t~jm
11.objectivity 客观性 (\QkXrK
12. professional competence 专业胜任能力 !\0UEC
13.Senior/CPA-in-charge 项目经理 1qw*mV;W)_
14.audit engagement letter 业务约定书 S]7RGzFe
15.recurring audit 连续审计 %S<0l@=5`l
16.the client 委托人 x-:a5Kz!
17.change CPA 更换注册会计师 BN?OvQ
18.the existing CPA 现任注册会计师 D-[`wCa,
19.the successor CPA 后任注册会计师 |G5Me
20.the preceding CPA前任注册会计师 k8}*b&+{vz
21.issue the audit report 出具审计报告 y3 R+060\3
22.expert 专家 yX:*TK4
23.the board of directors 董事会 86s.qPB0
24.knowledge of the entity‘ s business 了解被审计单位情况 wi]F\ q"Y^
25.assess material misstatement risks评估重大错报风险 J 1?)z+t9~
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c:/H}2/C
27.a general knowledge of —— 初步了解―――的情况 Wq+6`o
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 }K!)Z}8
30.minutes of meeting 会议纪要 i U^tv_1
31.business risks 经营风险 Hvn{aLa.
32.appropriateness 适当性
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33.accounting estimate 会计估计 wX_s./#JJ
34.management representations 管理层声明 _7AR2
35.going concern assumption 持续经营假设 u'o."J^&'
36.audit plan 审计计划 ZR~ *Yof
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37.significant audit areas 重点审计领域 }=':)?'-.
38.error 错误 6w
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39.fraud舞弊 z8
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40.modified or additional procedures 修改或追加审计程序 vpoeK'bi,
41.misappropriation of assets 侵占资产 <Ct b^4$
42.transactions without substance 虚假交易 GgoPwl#{
43.unusual pressures 异常压力 ZYy,gu<
44.the suspected noncompliance 涉嫌存在违法行为 /e^q>>z
45.materialiy 重要性 ;E8.,#/a
46.exceed the materiality level 超过重要性水平 O<0G\sU
47.approach the materiality level 接近重要性水平 t,*hxzD"
48.an acceptably low level 可接受水平 7j&iHL
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 Ylc[ghx
50.misstatements or omissions 错报或漏报 6]=R#d 7U
51.aggregate 总计 kvzGI>H:
52.subsequent events 期后事项 m'))prl
53.adjust the financial statements 调整财务报表 ;T Af[[P
54.perform additional audit procedures 实施追加的审计程序 t,mD{ENm&
55.audit risk 审计风险 CH6^;.
56.detection risk 检查风险 O<&8gk~
57.inappropriate audit opinion 不适当的审计意见 n5Ad@B g
58.material misstatement 重大的错报 8y-Sd\0g
59.tolerable misstatement 可容忍错报 +ht -Bl
60.the acceptable level of detection risk 可接受的检查风险 t;7 tuq
61.assessed level of material misstatement risk 重大错报风险的评估水平 0-ISOA&
62.simall business 小规模企业 #S57SD
63.accounting system 会计系统 .^<4]
64.test of control 控制测试 S}q6CG7 u
65.walk-through test 穿行测试 xwZcO
66.communication 沟通 _;]
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67.flow chart 流程图 de?Bn+mvi.
68.reperformance of internal control 重新执行 f$G{7%9*
69.audit evidence 审计证据 <1HbjRw
70.substantive procedures 实质性程序 -lKk.Y.}r
71.assertions 认定 tpJe1 J<
72.esistence 存在 [NE:$@
73.occurrence 发生 kKU,|>3h
74.completeness 完整性 1 m)WM,L
75.rights and obligations 权利和义务 }H[v!l@
76.valuation and allocation 计价和分摊 X>Cl{.
77.cutoff 截止 wf4?{H
78.accuracy 准确性 }B=`nbgIG7
79.classification 分类 TA=VfA B
80.inspection 检查 `K.2&6xc
81.supervision of counting 监盘 a#iJXI
82.observation 观察 ]]
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83.confirmation 函证 *_
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84.computation 计算 D YJ F6O
85.analytical procedures 分析程序 [b-wak})aD
86.vouch 核对 Nr\[|||%
87.trace 追查 1(z&0Y ;
88.audit sampling 审计抽样 @Sxb}XI!f
89.error 误差 4ZY0!'be-R
90.expected error 预期误差 n\f8%z
91.population 总体 -!OFt}
92.sampling risk 抽样风险 Nwu, :}T
93.non- sampling risk 非抽样风险 f;<qGM.#|
94.sampling unit 抽样单位 W7k\j&x
95.statistical sampling 统计抽样 KLpe!8tAe
96.tolerable error 可容忍误差 39jnoT
97.the risk of under reliance 信赖不足风险 :J|t! `
98.the risk of over reliance 信赖过度风险 o`hVI
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99.the risk of incorrect rejection 误拒风险 0Q^a*7w`8a
100. the risk of incorrect acceptance 误受风险 /&g5f4[|p
101.working trial balance 试算平衡表 o1x IGP<
102.index and cross-referencing 索引和交叉索引 |{ E\ 2U
103.cash receipt 现金收入 M_wqb'=
104.cash disbursement 现金支出 6xk~Bt
105.bank statement 银行对账单 0_d,sC?V
106.bank reconciliation 银行存款余额调节表 KkVFY+/)
107.balance sheet date 资产负债表日 g4(vgWOW`
108.net realizable value 可变现净值 !;";L5()
109.storeroom 仓库 %:bTOw[4r
110.sale invoice 销售发票 HmWU;9Vn+
111.price list 价目表 ~)';[Ha
112.positive confirmation request 积极式询证函 \ /(;LHWQ
113.negative confirmation request 消极式询证函 6%/@b`vZ
114.purchase requisition 请购单 u{F^Ngy
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115.receiving report 验收报告 yi7m!+
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116.gross margin 毛利 %E\&9,
117.manufacturing overhead 制造费用 1'qllkT
118.material requisition 领料单 DA)mkp
119.inventory-taking 存货盘点 #/u% sX`#y
120.bond certificate 债券 os|Y=a
121.stock certificate 股票 $3aq+w:
122.audit report 审计报告 q.s 2x0
123.entity 被审计单位 6\MH2&L<
124.addressee of the audit report 审计报告的收件人 E'|
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125.unqualified opinion 无保留意见 }pP<+U
126.qualified opinion 保留意见 A^/$ |@
127.disclaimer of opinion 无法表示意见 Rj&V~or
128.adverse opinion 否定意见 V2< 4~J2:9
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A (1)ABC 作业基础成本计算 ?W l=F/
A (2)absorbed overhead 已吸收制造费用 >Qk4AMIO
A (3)absorption costing 吸收成本计算 9$-V/7@)
A (4)account 账户,报表 8*sZ/N.
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 u="VJ3
A (7)accounting valuation 会计计价 (E'f'g
A (8)account sale 承销清单 ,uEi*s>
A (9)accountability concept 经营责任概念 %i!&Fr
A (10)accountancy 会计职业 Tvd=EO
A (11)accountant 会计师 p&Usl.
A (12)accounting 会计 ~-r*2bR
A (13)agency cost 代理成本 m2!y;)F0
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 1BQB8i-,
A (16)accounting period 会计期间 J|k~e,C
A (17)accounting policies 会计方针 yqdhLX|Mk
A (18)accounting rate of return 会计报酬率 Za+26#g
A (19)accounting reference date 会计参照日 V~rF`1+5N
A (20)accounting reference period 会计参照期间 o<\CA[
A (21)accrual concept 应计概念 ?S9!;x<
A (22)accrual expenses 应计费用 /ESmQc:DWB
A (23)acid test ration 速动比率(酸性测试比率) ~~h@(2/Q>x
A (24)acquisition 购置 =d#3& R]p
A (25)acquisition accounting 收购会计 O2[uN@nY
A (26)activity based accounting 作业基础成本计算 Rk#@{_
A (27)adjusting events 调整事项 "Dbjp5_
A (28)administrative expenses 行政管理费 OidF{I*O
A (29)advice note 发货通知 tx=~bm"*?
A (30)amortization 摊销 Z4U8~i
A (31)analytical review 分析性检查 W~ 6ii\
A (32)annual equivalent cost 年度等量成本法 p4k*vuu>
A (33)annual report and accounts 年度报告和报表 F\1{b N|3
A (34)appraisal cost 检验成本 l`s_Id#
A (35)appropriation account 盈余分配账户 vM5u]u!
A (36)articles of association 公司章程细则 a~b^`ykcWP
A (37)assets 资产 6 /T_+K.k
A (38)assets cover 资产保障 ocwh*t)<k
A (39)asset value per share 每股资产价值 RIXUzKLO
A (40)associated company 联营公司 KsZXdM/
A (41)attainable standard 可达标准 c hE~UQ
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A (42)attributable profit 可归属利润 !(=bH"P
A (43)audit 审计 X(m&
A (44)audit report 审计报告 ht8%A 1|
A (45)auditing standards 审计准则 Ip}(!D|
A (46)authorized share capital 额定股本 $i@~$m7d-
A (47)available hours 可用小时 5;=,BWU
A (48)avoidable costs 可避免成本 )L?JH?$C
B (49)back-to-back loan 易币贷款 <&3qFK*9r
B (50)backflush accounting 倒退成本计算 wy3{>A Z(
B (51)bad debts 坏帐 1n7tmRl
B (52)bad debts ratio 坏帐比率 o,a3J:j]
B (53)bank charges 银行手续费 FyuCYg
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B (54)bank overdraft 银行透支 ]$)J/L(p/]
B (55)bank reconciliation 银行存款调节表 rf.w}B;V;
B (56)bank statement 银行对账单 `$|!h-"
B (57)bankruptcy 破产 MH{$"^K
B (58)basis of apportionment 分摊基础 #8.%YG
B (59)batch 批量 0(fN
B (60)batch costing 分批成本计算 ZRYs7 4<
B (61)beta factor B(市场)风险因素 Rg! [ic !
B (62)bill 账单 Z{/0P
B (63)bill of exchange 汇票 MW%EJT>@z
B (64)bill of landing 提单 \D8d!gr
B (65)bill of materials 用料预计单 !2oe;q2X[G
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 &f1dCL%z7
B (68)bin card 存货记录卡 ,}%+5yH
B (69)bonus 红利 Bor _Kib
B (70)book-keeping 薄记 A!}Wpw%(/
B (71)Boston classification 波士顿分类 SJhcm
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B (72)breakeven chart 保本图 1X\dH<B}
B (73)breakeven point 保本点 b?U!<s.
B (74)breaking-down time 复位时间 Yrp
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B (75)budget 预算
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B (76)budget center 预算中心 NNC@?A7
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 <6k5nE h
B (79)budget period 预算期间 {4"!~W
B (80)budgetary control 预算控制 9kj71Jp&}
B (81)budgeted capacity 预算生产能力 HpI[Af}l
B (82)burden 制造费用 (hTe53d<S?
B (83)business center 经营中心 fk%r?K 6K
B (84)business entity 营业个体 WTi
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B (85)business unit 经营单位 m_~!Lj[u.
B (86)buy-out management 管理性购买产权 Y4,~s64e
B (87)by-product 副产品 mx s=<
C (88)called-up share capital 催缴股本 H:x=v4NgsU
C (89)capacity 生产能力 f1F#U@U
C (90)capacity ratios 生产能力比率 wJA`e)>
C (91)capital 资本 0ts]
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C (92)capital assets pricing model资本资产计价模式 ES72yh]
C (93)capital commitment 承诺资本 1MI/:vy-
C (94)capital employed 已运用的资本 +rS}f
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C (95)capital expenditure 资本支出 !%n3_tZC
C (96)capital expenditureauthorization 资本支出核准 h%MjVuLn
C (97)capital expenditure control 资本支出控制 Q:$<`K4)
C (98)capital expenditure proposal资本支出申请 wowv>!N!X-
C (99)capital funding planning 资本基金筹集计划 G"&9u2 k
C (100)capital gain 资本收益 >pjmVlw?
C (101)capital investment appraisal资本投资评估 7r#U^d(
C (102)capital maintenance 资本保全 'Dyt"wfo
C (103)capital resource planning 资本资源计划 j!9p#JK#u
C (104)capital surplus 资本盈余 FCxLL"))
C (105)capital turnover 资本周转率 C5;=!B
C (106)card 记录卡 E/9h"zowS
C (107)cash 现金 R%iyNK,
C (108)cash account 现金账户 YX38*Ml+V
C (109)cash book 现金账薄 U-(2;F)
C (110)cash cow 金牛产品 ur^)bp<