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注会《审计》英语常用词汇 l c)*HYqU
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1.audit 审计 sZFIQ)b9
2.attestation 鉴证
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3.credibility 可信赖程度 YK *2
4.audit of financial statements 财务报表审计 Z!Sv/5xx
5.agreed-upon procedures 执行商定程序 h: :'s&|
6.high levels of assurance 高水平保证 vTN/ho,H
7.compilation 编制 LLv~yS O
8.reliability 可靠性 <ml
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9.relevance 相关性 ?&Si
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10.professional skepticism 职业谨慎 @`2<^-r\
11.objectivity 客观性 CBx 1.xL
12. professional competence 专业胜任能力 cSCO7L2E18
13.Senior/CPA-in-charge 项目经理 b Jt39
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14.audit engagement letter 业务约定书 uEQH6~\{Nl
15.recurring audit 连续审计 <{m!.9g9
16.the client 委托人 ey<u
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 0-"p
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19.the successor CPA 后任注册会计师 ";B.^pBv@;
20.the preceding CPA前任注册会计师 [0CoQ5:d?&
21.issue the audit report 出具审计报告 log{jF
22.expert 专家 N'R^S98x
23.the board of directors 董事会 |33pf7o
24.knowledge of the entity‘ s business 了解被审计单位情况 jEfrxlj
25.assess material misstatement risks评估重大错报风险 fI}Z`*
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 i' J.c4
27.a general knowledge of —— 初步了解―――的情况 M= !Fb
28.a more knowledge of—— 进一步了解的情况 {:40Jf
29.the prior year‘s working papers 以前年度工作底稿 I1U {t
30.minutes of meeting 会议纪要 ^_3idLE
31.business risks 经营风险 rb%P30qc4
32.appropriateness 适当性 jPYed@[+
33.accounting estimate 会计估计 <lZyUd
34.management representations 管理层声明 o:#l r{
35.going concern assumption 持续经营假设 eKn&`\j6
36.audit plan 审计计划 bTZ/$7pp9
37.significant audit areas 重点审计领域 {'Nvs_{6
38.error 错误 *A2J[,?c
39.fraud舞弊 ug[|'tR8
40.modified or additional procedures 修改或追加审计程序 ;[WW,,!Y
41.misappropriation of assets 侵占资产 /s& xI
42.transactions without substance 虚假交易 !zLd,`
43.unusual pressures 异常压力 bs
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44.the suspected noncompliance 涉嫌存在违法行为 t/WauY2JUC
45.materialiy 重要性 N( E\
46.exceed the materiality level 超过重要性水平 9'3%%o
47.approach the materiality level 接近重要性水平 /Ik_U?$*
48.an acceptably low level 可接受水平 bW<_K9"
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 kHd_q.
50.misstatements or omissions 错报或漏报 <aa#OX
51.aggregate 总计 6~?7CK
52.subsequent events 期后事项 s `xp6\$
53.adjust the financial statements 调整财务报表 QE}S5#_"
54.perform additional audit procedures 实施追加的审计程序 EU]{S=T
55.audit risk 审计风险 o%X_V!B{V
56.detection risk 检查风险 EiWy`H;
57.inappropriate audit opinion 不适当的审计意见 ,WA7Kp9
58.material misstatement 重大的错报 t5N@z
59.tolerable misstatement 可容忍错报 aq~hl7MTj
60.the acceptable level of detection risk 可接受的检查风险 r&)/3^S '
61.assessed level of material misstatement risk 重大错报风险的评估水平 KL#F5\ E
62.simall business 小规模企业 aUSxy8%
63.accounting system 会计系统 ('Wo#3b$
64.test of control 控制测试 nlXg8t^G
65.walk-through test 穿行测试 #)q}Jw4]j
66.communication 沟通 v^y3r
67.flow chart 流程图 UBqA[9
68.reperformance of internal control 重新执行 B)
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69.audit evidence 审计证据 7}-.U=tnP
70.substantive procedures 实质性程序 67%eAS
71.assertions 认定 pl
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72.esistence 存在 ?{%P9I
73.occurrence 发生 b>;>*'e
74.completeness 完整性 ,)'!E^n
75.rights and obligations 权利和义务 *XS@Ku
76.valuation and allocation 计价和分摊 (~xFd^W9o
77.cutoff 截止 &+6XdhX
78.accuracy 准确性 t&:'Ag
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79.classification 分类 9_JK.
80.inspection 检查 znhe]&Fw
81.supervision of counting 监盘 >T;"bcb
82.observation 观察 u /JEQz1
83.confirmation 函证 yw"FI!M
84.computation 计算 1QtT*{zm$F
85.analytical procedures 分析程序 >Mj :'
86.vouch 核对 Ks@S5:9sp
87.trace 追查 6:>4}WOP
88.audit sampling 审计抽样 iq,qf)BY.|
89.error 误差 U`K5 DZ~
90.expected error 预期误差 (ZQ{%-i?qR
91.population 总体 ]0by6hQ
92.sampling risk 抽样风险 l*uNi47|
93.non- sampling risk 非抽样风险 O7ceSz
94.sampling unit 抽样单位 )52:@=h*l
95.statistical sampling 统计抽样 (`GO@
96.tolerable error 可容忍误差 5[`!\vCiZ
97.the risk of under reliance 信赖不足风险 bBAZr`<&U
98.the risk of over reliance 信赖过度风险 Sd'
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99.the risk of incorrect rejection 误拒风险 j/3827jw=
100. the risk of incorrect acceptance 误受风险 d]VL(&
101.working trial balance 试算平衡表 'Fo*h6=
102.index and cross-referencing 索引和交叉索引 ]kbmbO?M
103.cash receipt 现金收入 <i^Bq=E<rJ
104.cash disbursement 现金支出 6g8{;6x
105.bank statement 银行对账单 ':!w%& \
106.bank reconciliation 银行存款余额调节表 |@]J*Kh
107.balance sheet date 资产负债表日 DF%\1C>
108.net realizable value 可变现净值 8NudY3cU!
109.storeroom 仓库 X/lLM`
110.sale invoice 销售发票 )+wBS3BC
111.price list 价目表 Y
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112.positive confirmation request 积极式询证函 oc?,8I[P5
113.negative confirmation request 消极式询证函 );}k@w
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114.purchase requisition 请购单 }XaO~]
115.receiving report 验收报告 ldrKk'S,B
116.gross margin 毛利 {2R b^K
117.manufacturing overhead 制造费用 Mr<2I
118.material requisition 领料单 E:4`x_~qQ
119.inventory-taking 存货盘点 N/DcaHFYo
120.bond certificate 债券 ~IZ'zuc
121.stock certificate 股票 &zlwV"W
122.audit report 审计报告 }+#-\a2
123.entity 被审计单位 $Eg|Qc-1
124.addressee of the audit report 审计报告的收件人 @JT9utct
125.unqualified opinion 无保留意见 g)!B};AA
126.qualified opinion 保留意见 wg^#S
127.disclaimer of opinion 无法表示意见 r|:|\"Yk
128.adverse opinion 否定意见 uaNJTob
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A (1)ABC 作业基础成本计算 `/f9
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A (2)absorbed overhead 已吸收制造费用 <oI{:KH
A (3)absorption costing 吸收成本计算 l^:m!SA
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A (4)account 账户,报表 m'KY;C
A (5)accounting postulate 会计假设 WSn^P~vC
A (6)accounting series release 会计公告文件 bRJYw6oA<
A (7)accounting valuation 会计计价 _2q4Aaza
A (8)account sale 承销清单 "BK'<j^q
A (9)accountability concept 经营责任概念 SWD
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A (10)accountancy 会计职业 YM
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A (11)accountant 会计师 I$\dT1m$
A (12)accounting 会计 '$ ~.x|
A (13)agency cost 代理成本 oR5hMu;j+
A (14)accounting bases 会计基础 :t?9$ dL
A (15)accounting manual 会计手册 yrnB]$hf
A (16)accounting period 会计期间 @SDsd^N{2P
A (17)accounting policies 会计方针 .S`Ue,H
A (18)accounting rate of return 会计报酬率 x|_%R
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A (19)accounting reference date 会计参照日 vpFN{UfD
A (20)accounting reference period 会计参照期间 X |.'_6l.
A (21)accrual concept 应计概念 1HskY| X
A (22)accrual expenses 应计费用 'C1=(PE%`
A (23)acid test ration 速动比率(酸性测试比率) }$hxD9z
A (24)acquisition 购置 e7t).s)b{
A (25)acquisition accounting 收购会计 ;y%l OYm
A (26)activity based accounting 作业基础成本计算 s!~M,zsQN
A (27)adjusting events 调整事项 QN9$n%Z
A (28)administrative expenses 行政管理费 ?t'ZX~k
A (29)advice note 发货通知 FviLlly6
A (30)amortization 摊销 }e6Ta_Z~
A (31)analytical review 分析性检查 C (vi ns
A (32)annual equivalent cost 年度等量成本法 -9~kp'_a
A (33)annual report and accounts 年度报告和报表 +h pXMO%?
A (34)appraisal cost 检验成本 =%znY`0b56
A (35)appropriation account 盈余分配账户 ;o,t*
A (36)articles of association 公司章程细则
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A (37)assets 资产 Mlb=,l
A (38)assets cover 资产保障 F:%= u
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A (39)asset value per share 每股资产价值 <GF)5QB
A (40)associated company 联营公司 _b<Fz`V
A (41)attainable standard 可达标准 |A8Ar 7)
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A (42)attributable profit 可归属利润 5~<>h~yJ
A (43)audit 审计 -OB72!sKU
A (44)audit report 审计报告 J#L-Slav%
A (45)auditing standards 审计准则 l$z[Vh^UU<
A (46)authorized share capital 额定股本 o{4ya jt
A (47)available hours 可用小时 l,1 }1{k&
A (48)avoidable costs 可避免成本 ';+;
B (49)back-to-back loan 易币贷款 V2ypmkn8&
B (50)backflush accounting 倒退成本计算 jZ7/p ^c5R
B (51)bad debts 坏帐 #StD]d
B (52)bad debts ratio 坏帐比率 GD}3r:wDs
B (53)bank charges 银行手续费 JS642T
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 ;Z-Cn.
B (56)bank statement 银行对账单 ;*:d)'A
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础 2}'qu)
B (59)batch 批量 ]}<.Y[!S
B (60)batch costing 分批成本计算 `=^29LC#
B (61)beta factor B(市场)风险因素 HPCzh
B (62)bill 账单 G-G!c2o
B (63)bill of exchange 汇票 gT<E4$I69
B (64)bill of landing 提单 Ig'Y]%Z0
B (65)bill of materials 用料预计单 1(gb
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B (66)bill payable 应付票据 R)I 8 )
B (67)bill receivable 应收票据 ndOPD]A'
B (68)bin card 存货记录卡 H:`W\CP7_
B (69)bonus 红利 HyiuU`
B (70)book-keeping 薄记 Y6`9:97
B (71)Boston classification 波士顿分类 G#HbiVH9
B (72)breakeven chart 保本图 C(3yJzg>y
B (73)breakeven point 保本点 r%xp^j}
B (74)breaking-down time 复位时间 uwj/]#`
B (75)budget 预算 Oe'Nn250
B (76)budget center 预算中心 '# "Z$
B (77)budget cost allowance 预算成本折让 J@oGAa%3)
B (78)budget manual 预算手册 ~{n_rKYV
B (79)budget period 预算期间 :u'X
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B (80)budgetary control 预算控制 '<