s9nPxC&A
R"P-+T=7M
注会《审计》英语常用词汇 "uIa
Kb
Y.Z:H!P);$
'=Lpch2J
1.audit 审计 wW)(mY?
2.attestation 鉴证 OM\1TD/-
3.credibility 可信赖程度 5BXku=M
4.audit of financial statements 财务报表审计 BYM6cp+S
5.agreed-upon procedures 执行商定程序 <Ohi+a%6
6.high levels of assurance 高水平保证 0!lWxS0#=
7.compilation 编制 ! {G
0'
8.reliability 可靠性 0^o/cSF
9.relevance 相关性
C&vi7Yx
10.professional skepticism 职业谨慎 P,'%$DLDg
11.objectivity 客观性 81s
}4
12. professional competence 专业胜任能力 -/{FGbpR;
13.Senior/CPA-in-charge 项目经理 xt,Qn460;
14.audit engagement letter 业务约定书 1@KiP`DA
15.recurring audit 连续审计 ^w~B]*A:"
16.the client 委托人 !R\FCAW[x
17.change CPA 更换注册会计师 'gs P9
18.the existing CPA 现任注册会计师 ug2W{D
19.the successor CPA 后任注册会计师 +#BOWz
20.the preceding CPA前任注册会计师 bK~Toz<k
21.issue the audit report 出具审计报告 6Nn+7z<*&z
22.expert 专家 z_y
cH%p
23.the board of directors 董事会 9+N%Io?!
24.knowledge of the entity‘ s business 了解被审计单位情况 0`c{9gY.
25.assess material misstatement risks评估重大错报风险 Qm[s"pM
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b=:u d[h
27.a general knowledge of —— 初步了解―――的情况 ~BJE~
28.a more knowledge of—— 进一步了解的情况 lm;hW&O9
29.the prior year‘s working papers 以前年度工作底稿 Po@;PR=
30.minutes of meeting 会议纪要 wxh\CBxG
31.business risks 经营风险 \b(&-=(
32.appropriateness 适当性 [F+W]Jk,
33.accounting estimate 会计估计 *1
`X}
34.management representations 管理层声明 Nv36#^Z
35.going concern assumption 持续经营假设 mWaij]1>
36.audit plan 审计计划 wT":
37.significant audit areas 重点审计领域 pl&nr7\
38.error 错误 QWfSm^
t
39.fraud舞弊 JJ?rVq1g
40.modified or additional procedures 修改或追加审计程序 .4WJk>g
41.misappropriation of assets 侵占资产 3_XLx{["'
42.transactions without substance 虚假交易 H
2R3I<j
43.unusual pressures 异常压力 #lvt4a"P"
44.the suspected noncompliance 涉嫌存在违法行为 a,RCK~GR
45.materialiy 重要性 z6E =%-`
46.exceed the materiality level 超过重要性水平 8ex;g^e
47.approach the materiality level 接近重要性水平 l|
gi2~ %Y
48.an acceptably low level 可接受水平 LPt9+sauf1
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~CnnN[g(_
50.misstatements or omissions 错报或漏报 >{Hg+/
51.aggregate 总计 B1nm?E 0i
52.subsequent events 期后事项 ~ `qWEu
53.adjust the financial statements 调整财务报表 ye$_=KARP
54.perform additional audit procedures 实施追加的审计程序 -\? -
55.audit risk 审计风险 8Zsaq1S
56.detection risk 检查风险 sS}:O d
57.inappropriate audit opinion 不适当的审计意见 m#RJRuZ|2V
58.material misstatement 重大的错报 Pa3-0dUr
59.tolerable misstatement 可容忍错报 VM\R-[
60.the acceptable level of detection risk 可接受的检查风险 xo'!$a}I2
61.assessed level of material misstatement risk 重大错报风险的评估水平 kMch
62.simall business 小规模企业 uM[|>t
63.accounting system 会计系统 iG6]Pr|;e
64.test of control 控制测试 "V]*
ov&[
65.walk-through test 穿行测试 `~u=[}w
66.communication 沟通 `3T=z{HR9g
67.flow chart 流程图
\]Ah=`
68.reperformance of internal control 重新执行 tf6m.
69.audit evidence 审计证据 mv8H:T
70.substantive procedures 实质性程序 hTn"/|_SW
71.assertions 认定 c 1F^Gj!8
72.esistence 存在 ch0^g8@Q[
73.occurrence 发生 0@zJa;z'
74.completeness 完整性 1}=D
75.rights and obligations 权利和义务 ^ul1{
76.valuation and allocation 计价和分摊 q\o#<'F1J
77.cutoff 截止 M+
%O-B
78.accuracy 准确性 WkA47+DsV
79.classification 分类 ?; W"=I*3
80.inspection 检查 GE!nf6>Km
81.supervision of counting 监盘 NzQvciJ@"
82.observation 观察 kb2C9<
83.confirmation 函证 jJiuq#;T3
84.computation 计算 xQvI$vP
85.analytical procedures 分析程序 W$hCI)m(
86.vouch 核对 jD S\
87.trace 追查 Y0,{fw<
88.audit sampling 审计抽样 .euAN8L
89.error 误差 /r~2KZE
90.expected error 预期误差 }VJ>}i*
91.population 总体 2PSExK57
92.sampling risk 抽样风险 GCN-T1HvA2
93.non- sampling risk 非抽样风险 )?[7}(4jI
94.sampling unit 抽样单位 JE9v+a{7
95.statistical sampling 统计抽样 _9lMa7i
96.tolerable error 可容忍误差 n
>.@@
97.the risk of under reliance 信赖不足风险 ek]JzD~w$
98.the risk of over reliance 信赖过度风险 /(s |'"6
99.the risk of incorrect rejection 误拒风险 #1J,!seJ
100. the risk of incorrect acceptance 误受风险 PxrT@.T$
101.working trial balance 试算平衡表 @QmN= X5
102.index and cross-referencing 索引和交叉索引 j67a?0<C2U
103.cash receipt 现金收入 L%v@|COQ3
104.cash disbursement 现金支出 As)?~
dV
105.bank statement 银行对账单 e#HPU
106.bank reconciliation 银行存款余额调节表 Zt9G[[]
107.balance sheet date 资产负债表日
q$"u<
108.net realizable value 可变现净值 G>vK$W$f N
109.storeroom 仓库 fU$Jh/#":
110.sale invoice 销售发票 G]aey>)
111.price list 价目表 W'vek uM
112.positive confirmation request 积极式询证函 $jh$nMx)!
113.negative confirmation request 消极式询证函 Q.B)?w m
114.purchase requisition 请购单 $;Fx Zkp
115.receiving report 验收报告 q("XS
116.gross margin 毛利 N/0aO^"V
117.manufacturing overhead 制造费用 2Ty]s~
118.material requisition 领料单 a+LK~mC*
119.inventory-taking 存货盘点 h623)C;
120.bond certificate 债券 M%ecWr!tj
121.stock certificate 股票 `"CA$Se8
122.audit report 审计报告 H1U$ApD
123.entity 被审计单位 %l&oRBC
124.addressee of the audit report 审计报告的收件人 Ne<S_u2nT
125.unqualified opinion 无保留意见 y$7Ys:R~
126.qualified opinion 保留意见 HQ"T>xb
127.disclaimer of opinion 无法表示意见 [6l0|Y
128.adverse opinion 否定意见 &l2x
h~L
bxh-#x
&
A (1)ABC 作业基础成本计算 }F{s\qUt
A (2)absorbed overhead 已吸收制造费用 O)&W0`VY
A (3)absorption costing 吸收成本计算 %|H]T]s
A (4)account 账户,报表
:|V650/
A (5)accounting postulate 会计假设 vE(]!CB
A (6)accounting series release 会计公告文件 =A,B'n\R
A (7)accounting valuation 会计计价 zl8M<z1`1
A (8)account sale 承销清单 hA 5p'a+K
A (9)accountability concept 经营责任概念 X9?)P5h=
A (10)accountancy 会计职业 P@UE.0NYX
A (11)accountant 会计师 *ilh/Hd>
A (12)accounting 会计 If'2
m_
A (13)agency cost 代理成本 _s@PL59,
A (14)accounting bases 会计基础 npzp/mcIe)
A (15)accounting manual 会计手册 u4FD}nV
A (16)accounting period 会计期间 ktfm
A (17)accounting policies 会计方针 -'qVnu
A (18)accounting rate of return 会计报酬率 tm5{h{AM
A (19)accounting reference date 会计参照日 c?CfM>
A (20)accounting reference period 会计参照期间 '8)kFR^9
A (21)accrual concept 应计概念 LGuZp?"
A (22)accrual expenses 应计费用 AmIW$(Ce
A (23)acid test ration 速动比率(酸性测试比率) |
U0s1f
A (24)acquisition 购置 sTP\}
A (25)acquisition accounting 收购会计 AjEy@/
A (26)activity based accounting 作业基础成本计算 KJyCfMH&:@
A (27)adjusting events 调整事项 RYCiO,+
A (28)administrative expenses 行政管理费 f$^wu~
A (29)advice note 发货通知 A"pQOtrm\k
A (30)amortization 摊销 mmJnE
A (31)analytical review 分析性检查 j|pTbOgk%
A (32)annual equivalent cost 年度等量成本法 Qqg.z-G%.
A (33)annual report and accounts 年度报告和报表 ~.3v\Q
A (34)appraisal cost 检验成本 j=
T8b
A (35)appropriation account 盈余分配账户 f@YdL6&d-
A (36)articles of association 公司章程细则 \k=dqWBr7
A (37)assets 资产 j"6|$Ze8
A (38)assets cover 资产保障 55s5(]`d
A (39)asset value per share 每股资产价值
tgG
8pL
A (40)associated company 联营公司 &1<[@:;
A (41)attainable standard 可达标准 5QK%BiDlr
yq|yGf(4&
A (42)attributable profit 可归属利润 gk| %
4.
A (43)audit 审计 >m lQ@Z_O
A (44)audit report 审计报告 N{bg-%s10i
A (45)auditing standards 审计准则
t* Ct*
A (46)authorized share capital 额定股本 ;SI (5rS?
A (47)available hours 可用小时 Nzgi)xX0HX
A (48)avoidable costs 可避免成本 rzHBop-8
B (49)back-to-back loan 易币贷款 ;MNUT,U
B (50)backflush accounting 倒退成本计算 6oLOA}q
B (51)bad debts 坏帐 .*YF{!R`h
B (52)bad debts ratio 坏帐比率 wG MhKZE
B (53)bank charges 银行手续费 @P~%4:!Hr
B (54)bank overdraft 银行透支 Ox#vW6;)
B (55)bank reconciliation 银行存款调节表 ByP<-Deh
B (56)bank statement 银行对账单 Mm*V;ADF
B (57)bankruptcy 破产 >6yQuB
B (58)basis of apportionment 分摊基础 k^|z.$+
B (59)batch 批量 !HU$V9C
B (60)batch costing 分批成本计算 rfVQX<95=/
B (61)beta factor B(市场)风险因素 {.k IC
@^O
B (62)bill 账单 wipl5O@L
B (63)bill of exchange 汇票 !%M,x~H
B (64)bill of landing 提单 8y6dT
B (65)bill of materials 用料预计单 _+9i
B (66)bill payable 应付票据 9d|8c >
I
B (67)bill receivable 应收票据 %dnpO|L
B (68)bin card 存货记录卡 x[};x;[ZE
B (69)bonus 红利 *w0|`[P+h
B (70)book-keeping 薄记 :k?`gm$
B (71)Boston classification 波士顿分类 75p9_)>96
B (72)breakeven chart 保本图 a]fFR~OY
B (73)breakeven point 保本点 Q e+;BE-H
B (74)breaking-down time 复位时间 2;T?ry7
B (75)budget 预算 kOo Vqu
B (76)budget center 预算中心 I~F&@
B (77)budget cost allowance 预算成本折让 bC+ZR{M
B (78)budget manual 预算手册 Czw]5
B (79)budget period 预算期间 zqt<[=O
B (80)budgetary control 预算控制 j;uUM6
B (81)budgeted capacity 预算生产能力 ;taZixOH
B (82)burden 制造费用 Z<>gx m<
B (83)business center 经营中心 j?*n@'
B (84)business entity 营业个体 VRY(@# q
B (85)business unit 经营单位 3<<wHK;)
B (86)buy-out management 管理性购买产权 X=-= z5
B (87)by-product 副产品 X%s5D&gr
C (88)called-up share capital 催缴股本 ):hz/vZ
C (89)capacity 生产能力 5'f_~>1Wt
C (90)capacity ratios 生产能力比率 &TRKd)
w d
C (91)capital 资本 <2@t~9
C (92)capital assets pricing model资本资产计价模式 (BtU\f#d
C (93)capital commitment 承诺资本 1J1Jp|j.
C (94)capital employed 已运用的资本 $:5h5Y#z
C (95)capital expenditure 资本支出 XM!oN^
C (96)capital expenditureauthorization 资本支出核准 < w}i
C (97)capital expenditure control 资本支出控制 2m*ugBO;
C (98)capital expenditure proposal资本支出申请 uq9mq"
C (99)capital funding planning 资本基金筹集计划 _YR#J%xa
C (100)capital gain 资本收益 0^Ldw)C"
C (101)capital investment appraisal资本投资评估 EwG+' nlE
C (102)capital maintenance 资本保全 X sJ`x
C (103)capital resource planning 资本资源计划 4w%
hvJ
C (104)capital surplus 资本盈余 \mu';[gLd
C (105)capital turnover 资本周转率 r)>'cjx/
C (106)card 记录卡 .(Ux1.0C
C (107)cash 现金 {B
M:c$3@j
C (108)cash account 现金账户 =.S2gO >
C (109)cash book 现金账薄 +7OE,RoQ
C (110)cash cow 金牛产品 q*R~gEi#yk
C (111)cash flow 现金流量 v,ecNuy*d
C (112)cash discounted 现金贴现 l2W+VBn6
C (113)cash flow budget 现金流量预算
VJK4C8]
C (114)cash flow statement 现金流量表 bny@AP(CY+
C (115)cash ledger 现金分类账 K
e@Bf
C (116)cash limit 现金限额 8bMw.u=F
C (117)CCA 现时成本会计 {=I,+[(
C (118)center 中心 "K>!+<
C (119)changeover time 变更时间 P JKY$s.
C (120)chartered entity 特许经济个体 =>Ae]mi7
C (121)cheque 支票 pvt/{
C (122)cheque register 支票登记薄 W'k&DKhTqF
C (123)coin analysis 零钱分类 b *|?7
C (124)classification 分类 `4@`G:6BL
C (125)clock card 工时卡 _d~GY,WTdO
C (126)code 代码 +>ituJ
C (127)commitment accounting 承诺确认会计 4V@0L
C (128)common cost 共同成本 :.H@tBi*E
C (129)company limited byguarantee 有限担保责任公司 V^qBbk%l>D
C (130)company limited shares 股份有限公司 FLPN#1
C (131)competitive position 竞争能力状况 G2[2y-Rv
C (132)concept 概念 w
MF1HT<*
C (133)conglomerate 跨行业企业 `mAYK)N
C (134)consistency concept 一致性概念 < :eKXH2
C (135)consolidated accounts 合并报表 aAoAjV NkK
C (136)consolidation accounting 合并会计 Gg6cjc =dC
C (137)consortium 财团 ~:!&