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注会《审计》英语常用词汇 qOi"3_
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1.audit 审计 }[c,/NH
2.attestation 鉴证 -FrNk>
3.credibility 可信赖程度 F* h\ #?
4.audit of financial statements 财务报表审计 <V_P)b8$1
5.agreed-upon procedures 执行商定程序 .M zAkZ=
6.high levels of assurance 高水平保证 1$1[6
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7.compilation 编制 sBV})8]KM
8.reliability 可靠性 QxS=W2iN
9.relevance 相关性 6-!U\R2Z>
10.professional skepticism 职业谨慎 ro`2IE>
11.objectivity 客观性 P{ HYZg
12. professional competence 专业胜任能力 J_ y+.p-
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13.Senior/CPA-in-charge 项目经理 7v{s?h->$
14.audit engagement letter 业务约定书 TeXt'G=M
15.recurring audit 连续审计 ?D8
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16.the client 委托人 [8$K i$;
17.change CPA 更换注册会计师 O\&[|sGY{
18.the existing CPA 现任注册会计师 DSX.84
19.the successor CPA 后任注册会计师 v[J"/
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20.the preceding CPA前任注册会计师 e_Un:r@)
21.issue the audit report 出具审计报告 RwyRPc_
22.expert 专家 g*%z{w
23.the board of directors 董事会 z [9f
24.knowledge of the entity‘ s business 了解被审计单位情况 f&ri=VJY\T
25.assess material misstatement risks评估重大错报风险 `+?g96
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 k 3S
27.a general knowledge of —— 初步了解―――的情况 EnD}|9
28.a more knowledge of—— 进一步了解的情况 66 @#V
29.the prior year‘s working papers 以前年度工作底稿 RP|/rd]-k
30.minutes of meeting 会议纪要 ' En|-M5
31.business risks 经营风险 XjIN
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32.appropriateness 适当性 B;=-h(E}vJ
33.accounting estimate 会计估计 6
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34.management representations 管理层声明 K#_x.:<J
35.going concern assumption 持续经营假设 PbpnjvVrM
36.audit plan 审计计划 4_&+]S
37.significant audit areas 重点审计领域 BfUM+RC%5
38.error 错误 >.4mAO
39.fraud舞弊 L$rMfeS
40.modified or additional procedures 修改或追加审计程序 %f'mW
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41.misappropriation of assets 侵占资产 p^>_VE[S
42.transactions without substance 虚假交易 i$CN{c*
43.unusual pressures 异常压力 {Z!x]}{M
44.the suspected noncompliance 涉嫌存在违法行为 u zgQ_
45.materialiy 重要性 yDe6f(D
46.exceed the materiality level 超过重要性水平 n4%ZR~9WH
47.approach the materiality level 接近重要性水平 Ae[Na:
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48.an acceptably low level 可接受水平 mMSQW6~j
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 .,+TpPkc
50.misstatements or omissions 错报或漏报 r=74'g
51.aggregate 总计 P~d&PhOe
52.subsequent events 期后事项 0tb%h[%,M
53.adjust the financial statements 调整财务报表 b;k3B7<
54.perform additional audit procedures 实施追加的审计程序 PqDffZ^z
55.audit risk 审计风险 aTL u7C\-e
56.detection risk 检查风险 ZlG|U]mM5
57.inappropriate audit opinion 不适当的审计意见 l>){cI/D#
58.material misstatement 重大的错报 |S0nR<x-M
59.tolerable misstatement 可容忍错报 Ql8s7 %
60.the acceptable level of detection risk 可接受的检查风险 ::`#qa4!
61.assessed level of material misstatement risk 重大错报风险的评估水平 R!Lh~~@{(
62.simall business 小规模企业 'JK"3m}nT
63.accounting system 会计系统 z}z 6Vg
64.test of control 控制测试 hI>vz
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65.walk-through test 穿行测试 ~H4wsa39
66.communication 沟通 T
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67.flow chart 流程图 ;U)xZ _Ew~
68.reperformance of internal control 重新执行 5x? YFq6k
69.audit evidence 审计证据 )Bw}T
70.substantive procedures 实质性程序 '
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71.assertions 认定 kH'zTO1
72.esistence 存在 9Rd&Jq^
73.occurrence 发生 CR8szMa
74.completeness 完整性 rHaj~s 4
75.rights and obligations 权利和义务 Mv?$zV"`#
76.valuation and allocation 计价和分摊 ``:+*4e9
77.cutoff 截止 OC=g 1
78.accuracy 准确性 SPN5H;{[]K
79.classification 分类 U]A JWC6
80.inspection 检查 "zZZ h
81.supervision of counting 监盘 r?2EJE2{V
82.observation 观察 AC&)FY
83.confirmation 函证 N(Sc!rX
84.computation 计算 r7^oqEp
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85.analytical procedures 分析程序 QCAoL.v
86.vouch 核对 N> jQe
87.trace 追查 GTuxMg`
88.audit sampling 审计抽样 SU
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89.error 误差 G0~6A@>
90.expected error 预期误差
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91.population 总体 ;_p$5GVR|
92.sampling risk 抽样风险 Aw$+Ew[8 2
93.non- sampling risk 非抽样风险 nghpWODq
94.sampling unit 抽样单位 s3sPj2e{
95.statistical sampling 统计抽样 7SJR_G6,{
96.tolerable error 可容忍误差 ~YRG9TK
97.the risk of under reliance 信赖不足风险 Bw/8-:eb
98.the risk of over reliance 信赖过度风险 S7
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99.the risk of incorrect rejection 误拒风险 rt0_[i
100. the risk of incorrect acceptance 误受风险 \"pp-str
101.working trial balance 试算平衡表 pv]2"|]V)
102.index and cross-referencing 索引和交叉索引 c> 0R_
103.cash receipt 现金收入 z5p5=KOb
104.cash disbursement 现金支出 /*2)|2w
105.bank statement 银行对账单 ^).
106.bank reconciliation 银行存款余额调节表 .+(R,SvN%<
107.balance sheet date 资产负债表日 LU $=j
108.net realizable value 可变现净值 {/}%[cY=
109.storeroom 仓库 Tx>V$+al
110.sale invoice 销售发票 4w5
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111.price list 价目表 ]?%S0DO*
112.positive confirmation request 积极式询证函 < Dt/JA(p
113.negative confirmation request 消极式询证函 )uu(I5St
114.purchase requisition 请购单 $1 t
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115.receiving report 验收报告 46##(4RF
116.gross margin 毛利 FrC)2wX
117.manufacturing overhead 制造费用 %<0'xJ%%Q
118.material requisition 领料单 p""\uG'
119.inventory-taking 存货盘点 fSVb.MZa7
120.bond certificate 债券 &WNIL13DK
121.stock certificate 股票 3 <)+)n
122.audit report 审计报告 Y'<wE2ZL)
123.entity 被审计单位 }jg1..)"<
124.addressee of the audit report 审计报告的收件人 *#9?9SYSk
125.unqualified opinion 无保留意见 yV*jc`1
126.qualified opinion 保留意见 0^vz /y1c
127.disclaimer of opinion 无法表示意见 +rJDDIb
128.adverse opinion 否定意见 0`V;;w8
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A (1)ABC 作业基础成本计算 #&X5Di[A
A (2)absorbed overhead 已吸收制造费用 &=]!8z=
A (3)absorption costing 吸收成本计算 GkpYf~\Q
A (4)account 账户,报表 y*
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A (5)accounting postulate 会计假设 y$+=>p|d.^
A (6)accounting series release 会计公告文件 Re+oCJ
A (7)accounting valuation 会计计价 iURSYR
A (8)account sale 承销清单 D-FT3Culw
A (9)accountability concept 经营责任概念 >n3ig~0d
A (10)accountancy 会计职业 1-$+@Xl
A (11)accountant 会计师 ~b@"ir+g4
A (12)accounting 会计 w3;{z ,,T
A (13)agency cost 代理成本 /dO*t4$ @?
A (14)accounting bases 会计基础 xR8y"CpE
A (15)accounting manual 会计手册 cJf&
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A (16)accounting period 会计期间 h=Q2
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A (17)accounting policies 会计方针 n&,X']z.
A (18)accounting rate of return 会计报酬率 Oy b0t|do+
A (19)accounting reference date 会计参照日 !mmSF1f
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 zm8k,e +5-
A (22)accrual expenses 应计费用 g&{CEfw&
A (23)acid test ration 速动比率(酸性测试比率) x2TE[#><
A (24)acquisition 购置 G5%k.IRz
A (25)acquisition accounting 收购会计 Fi/`3A@68
A (26)activity based accounting 作业基础成本计算 A'$>~Ev
A (27)adjusting events 调整事项 E@EP9X
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A (28)administrative expenses 行政管理费 \x:} |
A (29)advice note 发货通知 9oIfSr,y
A (30)amortization 摊销 K4-_a{)/
A (31)analytical review 分析性检查 y|=KrvMHJ
A (32)annual equivalent cost 年度等量成本法 !1%Sf.`!_
A (33)annual report and accounts 年度报告和报表 Vju/+
A (34)appraisal cost 检验成本 X"vDFE`?
A (35)appropriation account 盈余分配账户 ^q`RaX)
A (36)articles of association 公司章程细则 V CVKh
A (37)assets 资产
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A (38)assets cover 资产保障 cY Qm8TR<
A (39)asset value per share 每股资产价值 Nv|0Z'M
A (40)associated company 联营公司 J\>/J%
A (41)attainable standard 可达标准 @
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A (42)attributable profit 可归属利润 B`gH({U
A (43)audit 审计 'Fc$?$c\
A (44)audit report 审计报告 QyY<Zi;6
A (45)auditing standards 审计准则 .4l
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A (46)authorized share capital 额定股本 jcjl q-x
A (47)available hours 可用小时 JNT|h zV
A (48)avoidable costs 可避免成本 |tU wlc>
B (49)back-to-back loan 易币贷款 GvvKM=1
B (50)backflush accounting 倒退成本计算 xj9xUun
B (51)bad debts 坏帐 6y "]2UgQk
B (52)bad debts ratio 坏帐比率 .|Yn[?(
B (53)bank charges 银行手续费 q: X^V$`
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 hd,O/-m#
B (56)bank statement 银行对账单 -r]L MQ
B (57)bankruptcy 破产 x6$3KDQm
B (58)basis of apportionment 分摊基础 ~]`U)Aw
B (59)batch 批量 m>3\1`ZF~<
B (60)batch costing 分批成本计算 jP0TyhM
B (61)beta factor B(市场)风险因素 7z&$\qu2
B (62)bill 账单 ,b5vnW\
B (63)bill of exchange 汇票 O<$j}
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B (64)bill of landing 提单 )]LP8
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B (65)bill of materials 用料预计单 ~w9`l8/0
B (66)bill payable 应付票据 <r(D\rmD
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 vP+qwvpGr
B (69)bonus 红利 5sj$XA?5
B (70)book-keeping 薄记 yW\kmv.O
B (71)Boston classification 波士顿分类 Rlm28
B (72)breakeven chart 保本图 [@B!N+P5;
B (73)breakeven point 保本点 E cSu[b
B (74)breaking-down time 复位时间 A0,e3gb
B (75)budget 预算 'i: lV'
B (76)budget center 预算中心 [wnaF|h
B (77)budget cost allowance 预算成本折让 8J- ?bo
B (78)budget manual 预算手册 SG1AYUs
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B (79)budget period 预算期间 3OY(L`
B (80)budgetary control 预算控制 ):nC%0V
B (81)budgeted capacity 预算生产能力 F\GNLi
B (82)burden 制造费用 `B:hXeI
B (83)business center 经营中心 _meW9)B
B (84)business entity 营业个体 e.#,9
B (85)business unit 经营单位 GXNkl?#
B (86)buy-out management 管理性购买产权 d2)]6)z6
B (87)by-product 副产品 Y7 K2@257
C (88)called-up share capital 催缴股本 \PFj w9s
C (89)capacity 生产能力 ${}9/(x/^
C (90)capacity ratios 生产能力比率 #?eM
Ews
C (91)capital 资本 W7@Vma`
C (92)capital assets pricing model资本资产计价模式 dTlEEgR
C (93)capital commitment 承诺资本 Kb-m
C (94)capital employed 已运用的资本 _34%St!lg
C (95)capital expenditure 资本支出 skTtGz8R[
C (96)capital expenditureauthorization 资本支出核准 =vriraV"
C (97)capital expenditure control 资本支出控制 Ul'H(eH.v
C (98)capital expenditure proposal资本支出申请 Fu\#:+5\
C (99)capital funding planning 资本基金筹集计划 84i0h$ZZo
C (100)capital gain 资本收益 Y=O-^fL
C (101)capital investment appraisal资本投资评估 )q\6pO@
C (102)capital maintenance 资本保全 1jAuW~
C (103)capital resource planning 资本资源计划 ~V?\@R:g
C (104)capital surplus 资本盈余 :f7vGO"t
C (105)capital turnover 资本周转率 hJw]hVYa
C (106)card 记录卡 tw.z5
C (107)cash 现金 gS`Z>+V5!c
C (108)cash account 现金账户 0ia-D`^me
C (109)cash book 现金账薄 V?`|Ha}
C (110)cash cow 金牛产品 \%%M >4c
C (111)cash flow 现金流量 8<KC-|y.
C (112)cash discounted 现金贴现 Ir*{IVvej
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 a1[J>
C (115)cash ledger 现金分类账 yJlRW!@&:
C (116)cash limit 现金限额 )KkV<