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注会《审计》英语常用词汇 k\$))<3
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1.audit 审计 R06L4,/b
2.attestation 鉴证
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3.credibility 可信赖程度 {'VP_ZS1v
4.audit of financial statements 财务报表审计 bVmHUcR0
5.agreed-upon procedures 执行商定程序 jY%&G#4
6.high levels of assurance 高水平保证 [2?|BUtD[
7.compilation 编制 MTo<COp($
8.reliability 可靠性 4Gs#_|!
9.relevance 相关性 0X@!i3eu
10.professional skepticism 职业谨慎 WZO8|hY
11.objectivity 客观性 =!T@'P?
12. professional competence 专业胜任能力 F8M&.TE_3
13.Senior/CPA-in-charge 项目经理 vdw5T&Q{{C
14.audit engagement letter 业务约定书 ^Gt&c_gH
15.recurring audit 连续审计 $Llv6<B
16.the client 委托人 v+uq
17.change CPA 更换注册会计师 &5puGnTZ
18.the existing CPA 现任注册会计师 <WFA3
19.the successor CPA 后任注册会计师 >)*'w!
20.the preceding CPA前任注册会计师 1=(jpy
21.issue the audit report 出具审计报告 bA}9He1
22.expert 专家 eygmh aE
23.the board of directors 董事会 !.1oW(
24.knowledge of the entity‘ s business 了解被审计单位情况 |S.G#za
25.assess material misstatement risks评估重大错报风险 %
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ir/m.~?
27.a general knowledge of —— 初步了解―――的情况 F: %-x=q
28.a more knowledge of—— 进一步了解的情况 c'cK+32
29.the prior year‘s working papers 以前年度工作底稿 .GcIwP'aU-
30.minutes of meeting 会议纪要 }5c%v1
31.business risks 经营风险 >KHR;W 03
32.appropriateness 适当性
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33.accounting estimate 会计估计 Qt` hUyL
34.management representations 管理层声明 j8n_:;i*
35.going concern assumption 持续经营假设 {hQ0=rv<
36.audit plan 审计计划 ]-[M&i=+&
37.significant audit areas 重点审计领域 Py*( %
38.error 错误 .4on7<-a
39.fraud舞弊 _:@~bHd
40.modified or additional procedures 修改或追加审计程序 F.5'5%
41.misappropriation of assets 侵占资产 ^mxOQc !
42.transactions without substance 虚假交易 d 90
43.unusual pressures 异常压力 vD<6BQR
44.the suspected noncompliance 涉嫌存在违法行为 &*2\1;1tB
45.materialiy 重要性 Xi$( U8J_
46.exceed the materiality level 超过重要性水平 Z9X<W`
47.approach the materiality level 接近重要性水平 k(LZ,WSR
48.an acceptably low level 可接受水平 ?;84 M@
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 <vMna< /d
50.misstatements or omissions 错报或漏报 Qn=3b:S-
51.aggregate 总计 DfYOGs]@
52.subsequent events 期后事项 LXYpP-E
53.adjust the financial statements 调整财务报表 'a.n
54.perform additional audit procedures 实施追加的审计程序 .T~<[0Ex+U
55.audit risk 审计风险 \7b-w81M-
56.detection risk 检查风险 \:]
57.inappropriate audit opinion 不适当的审计意见 ?bFP'.
58.material misstatement 重大的错报 EmrUzaGD
59.tolerable misstatement 可容忍错报 tUX4#{)q(j
60.the acceptable level of detection risk 可接受的检查风险 l-s%3E3
61.assessed level of material misstatement risk 重大错报风险的评估水平 .OhpItn
62.simall business 小规模企业 ,n\"zYf]^
63.accounting system 会计系统 Q{%2Npvq
64.test of control 控制测试 'Cv,:Q
65.walk-through test 穿行测试 fM,!9}<
66.communication 沟通 MJ5Ymt a
67.flow chart 流程图 eC%uu
68.reperformance of internal control 重新执行 wq yw#)S
69.audit evidence 审计证据 1B}q?8n
70.substantive procedures 实质性程序 V~#e%&73FH
71.assertions 认定 *R9s0;&:
72.esistence 存在 fP 1V1ao
73.occurrence 发生 /$NDH]a
74.completeness 完整性 Mdk(FG(
75.rights and obligations 权利和义务 %8c
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76.valuation and allocation 计价和分摊 758`lfz=_
77.cutoff 截止 K:!){a[
78.accuracy 准确性 ]U[y3
79.classification 分类 hxG=g6:G
80.inspection 检查 s
P=$>@3
81.supervision of counting 监盘 MZYh44
82.observation 观察 &6]+a4
83.confirmation 函证 E :gS*tsY
84.computation 计算 pe^hOzVv
85.analytical procedures 分析程序 ggluQGA
86.vouch 核对 8CXZ7 p
87.trace 追查 -,xCUG<g
88.audit sampling 审计抽样 q
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89.error 误差 &d,chb
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90.expected error 预期误差 :~uvxiF
91.population 总体 #h,7dz.d
92.sampling risk 抽样风险 j
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93.non- sampling risk 非抽样风险 So?.V4aD_
94.sampling unit 抽样单位 j@chSk"K
95.statistical sampling 统计抽样 JFOto,6L:
96.tolerable error 可容忍误差 g%C!)UbT
97.the risk of under reliance 信赖不足风险 $'Pn(eZHGv
98.the risk of over reliance 信赖过度风险 Q1ox<-
99.the risk of incorrect rejection 误拒风险 TcB^Sctf
100. the risk of incorrect acceptance 误受风险 @|I:A
101.working trial balance 试算平衡表 m(2(Caz{
102.index and cross-referencing 索引和交叉索引 !-G'8a|7
103.cash receipt 现金收入 PK&3nXF%4
104.cash disbursement 现金支出 1zo0/<dk
105.bank statement 银行对账单 cb36 ~{
106.bank reconciliation 银行存款余额调节表 k8>(-W"A
107.balance sheet date 资产负债表日 M't~/&D#
108.net realizable value 可变现净值 rbC4/ 9G\
109.storeroom 仓库 h
bZ]DRg
110.sale invoice 销售发票 z-9@K<`H
111.price list 价目表 7CKpt.Sz6
112.positive confirmation request 积极式询证函 B #o/3
113.negative confirmation request 消极式询证函 bxxazsj^
114.purchase requisition 请购单 LwPZR E#
115.receiving report 验收报告 }Iyr u3M][
116.gross margin 毛利 ^Rel-=Z$B
117.manufacturing overhead 制造费用 P<.
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118.material requisition 领料单 Vgh;w-a
119.inventory-taking 存货盘点 `
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120.bond certificate 债券 Kmk}Yz
121.stock certificate 股票 i|`b2msvd
122.audit report 审计报告 l7{]jKJue
123.entity 被审计单位 ]YQ!i@Y
124.addressee of the audit report 审计报告的收件人 |6qxRWT"
125.unqualified opinion 无保留意见 |_<'qh
126.qualified opinion 保留意见 gzHMZ/31
127.disclaimer of opinion 无法表示意见 <V> [H7
128.adverse opinion 否定意见 KOQiX?'
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A (1)ABC 作业基础成本计算 ^*6So3
A (2)absorbed overhead 已吸收制造费用 Yg @&@S]
A (3)absorption costing 吸收成本计算 jwP}{mi*
A (4)account 账户,报表 q5Bj0r[/o
A (5)accounting postulate 会计假设 MU
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A (6)accounting series release 会计公告文件 '
91-\en0
A (7)accounting valuation 会计计价 m7dpr$J
A (8)account sale 承销清单 '7'*+sgi$
A (9)accountability concept 经营责任概念 su?{Cj6*
A (10)accountancy 会计职业 =)h<" 2
A (11)accountant 会计师 |iGfX,C|
A (12)accounting 会计 1q?b?.
A (13)agency cost 代理成本 EnM }H9A
A (14)accounting bases 会计基础 @Feusprs
A (15)accounting manual 会计手册 S_Tv Ix/7&
A (16)accounting period 会计期间 <N4)X"s
A (17)accounting policies 会计方针 \+?>KpE,b
A (18)accounting rate of return 会计报酬率 n;Nr[hI
A (19)accounting reference date 会计参照日 nZ4JI+Q)~
A (20)accounting reference period 会计参照期间 A-=B#U F
A (21)accrual concept 应计概念 a\K__NCrX
A (22)accrual expenses 应计费用 G,{=sFX
A (23)acid test ration 速动比率(酸性测试比率) +*W9*gl
A (24)acquisition 购置 U~;Rzoe)q*
A (25)acquisition accounting 收购会计 a
{4Wg:
A (26)activity based accounting 作业基础成本计算 xJ-(]cO'
A (27)adjusting events 调整事项 sIVVF#0}]
A (28)administrative expenses 行政管理费 cWNZ +Q8Y
A (29)advice note 发货通知 4qd =]i
A (30)amortization 摊销 bqo+b{i\
A (31)analytical review 分析性检查 )A@
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A (32)annual equivalent cost 年度等量成本法 Y)Os]<N1
A (33)annual report and accounts 年度报告和报表 t;3n
A (34)appraisal cost 检验成本 X0QY:?
A (35)appropriation account 盈余分配账户 D.!ay>o0#
A (36)articles of association 公司章程细则 sp&s
5aw
A (37)assets 资产 BzVF!<!
A (38)assets cover 资产保障 ^~p^N <
A (39)asset value per share 每股资产价值 S=
NG J0
A (40)associated company 联营公司 [!g$|
A (41)attainable standard 可达标准 FnZMW, P
Hm>7|!
A (42)attributable profit 可归属利润 fZq_]1(/uP
A (43)audit 审计 gv6}GE
A (44)audit report 审计报告 1X ?9Ji)h
A (45)auditing standards 审计准则 m
L#%H(
A (46)authorized share capital 额定股本 ]j4Nl?5*x
A (47)available hours 可用小时 fGwRv%$^
A (48)avoidable costs 可避免成本 / LH#
3
B (49)back-to-back loan 易币贷款 ?k|}\l[X1
B (50)backflush accounting 倒退成本计算 Wzn!BgxRr
B (51)bad debts 坏帐 =&!L&M<<
B (52)bad debts ratio 坏帐比率 HsF8$C$z
B (53)bank charges 银行手续费 F6L}n-p5
B (54)bank overdraft 银行透支 >V01
%fLd
B (55)bank reconciliation 银行存款调节表 \*wQ%_N5
B (56)bank statement 银行对账单 j O-H1@;
B (57)bankruptcy 破产
N!W#
N$
B (58)basis of apportionment 分摊基础 71RG1,
B (59)batch 批量 M0B6v}^H
B (60)batch costing 分批成本计算 ?k 4|;DD
B (61)beta factor B(市场)风险因素 &7fwYV
B (62)bill 账单 z PW [GkD
B (63)bill of exchange 汇票 <n+]\a97*
B (64)bill of landing 提单 ]* #k|>Fl
B (65)bill of materials 用料预计单 :rdw0EROy
B (66)bill payable 应付票据 >*wF~G*k
B (67)bill receivable 应收票据 03%`ouf
B (68)bin card 存货记录卡 'j#J1xwJ
B (69)bonus 红利 8et*q3D7`
B (70)book-keeping 薄记 9 rMP"td
B (71)Boston classification 波士顿分类 t+H=%{z
B (72)breakeven chart 保本图 Q.b<YRZ
B (73)breakeven point 保本点 SU`RHAo
B (74)breaking-down time 复位时间 Ala~4_" WL
B (75)budget 预算 doX8Tq
B (76)budget center 预算中心 7\T~KYb?
B (77)budget cost allowance 预算成本折让
pxuZ=<
B (78)budget manual 预算手册 *EB`~s
B (79)budget period 预算期间 yF _@^V
B (80)budgetary control 预算控制 `R\nw)xq
B (81)budgeted capacity 预算生产能力 HCCEIgCT
B (82)burden 制造费用 &az
:YTq
B (83)business center 经营中心 ='\Di '*
B (84)business entity 营业个体 7GFE5>H
B (85)business unit 经营单位 `Z'h[-2`
B (86)buy-out management 管理性购买产权 i3SrsVSG
B (87)by-product 副产品 w nPg ).
C (88)called-up share capital 催缴股本 0DZ}8"2
C (89)capacity 生产能力 Sc?UjEs
C (90)capacity ratios 生产能力比率 iC.k8r+~
C (91)capital 资本 y8!#G-d5
C (92)capital assets pricing model资本资产计价模式 @:ojt$
C (93)capital commitment 承诺资本 S>6f0\F/Y%
C (94)capital employed 已运用的资本 82>90e(CH]
C (95)capital expenditure 资本支出 rgK:ujzW!
C (96)capital expenditureauthorization 资本支出核准 drM@6$k
C (97)capital expenditure control 资本支出控制 hi.`O+;
C (98)capital expenditure proposal资本支出申请 |Y9mre.Y;
C (99)capital funding planning 资本基金筹集计划 =dp(+7Va
C (100)capital gain 资本收益
%77X/%.Y
C (101)capital investment appraisal资本投资评估 ?RMOy$L
C (102)capital maintenance 资本保全 '=V!Y$tn
C (103)capital resource planning 资本资源计划 : g+5cs
C (104)capital surplus 资本盈余 c97?+Y^
C (105)capital turnover 资本周转率 CD"D^\z
C (106)card 记录卡 w y\0o
C (107)cash 现金 e
r%D`VHe
C (108)cash account 现金账户 - Mubq
C (109)cash book 现金账薄 3+uCTn0%
C (110)cash cow 金牛产品 wJr5[p*M
C (111)cash flow 现金流量 N}/|B}
C (112)cash discounted 现金贴现 d'okXCG
C (113)cash flow budget 现金流量预算 m) -DrbE
C (114)cash flow statement 现金流量表 [d3i_^\
C (115)cash ledger 现金分类账 FD*)@4<o
C (116)cash limit 现金限额 e{}
oQK
C (117)CCA 现时成本会计 ;dR4a@
C (118)center 中心 "gQ-{ W
C (119)changeover time 变更时间 m8:9Uv
C (120)chartered entity 特许经济个体 kgZiyPcw
C (121)cheque 支票 $-Yq?:
C (122)cheque register 支票登记薄 [J-uvxD
C (123)coin analysis 零钱分类 <|
kS`y
C (124)classification 分类 -yJ%G1R
C (125)clock card 工时卡 H[M(t^GM
C (126)code 代码 \8}!aTC
C (127)commitment accounting 承诺确认会计 s-[v[w'E
C (128)common cost 共同成本 f7y3BWOi]
C (129)company limited byguarantee 有限担保责任公司 Ig{
3>vB
C (130)company limited shares 股份有限公司 3&