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注会《审计》英语常用词汇 ^|/](
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1.audit 审计
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2.attestation 鉴证 rAs,X
3.credibility 可信赖程度 [5uRS}!
4.audit of financial statements 财务报表审计 [@Q_(LQ-U
5.agreed-upon procedures 执行商定程序 #]#sGmW/L
6.high levels of assurance 高水平保证 #% of;mJv
7.compilation 编制
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8.reliability 可靠性 =e gW
9.relevance 相关性 >m#e:[N
10.professional skepticism 职业谨慎 [Z~ 2
11.objectivity 客观性 e|&6$A>4]
12. professional competence 专业胜任能力 "=6
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13.Senior/CPA-in-charge 项目经理 nK$X[KrV'
14.audit engagement letter 业务约定书 7<jZ`qdq_
15.recurring audit 连续审计 x5QaM.+=J
16.the client 委托人 !2z?YZhu
17.change CPA 更换注册会计师 >~`r:0',
18.the existing CPA 现任注册会计师 0 H0-U'l
19.the successor CPA 后任注册会计师 WBN w~|DO]
20.the preceding CPA前任注册会计师 +&Hr4@pgW
21.issue the audit report 出具审计报告 j:,NE(DF
22.expert 专家 vjQb%/LWl
23.the board of directors 董事会 cuK
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24.knowledge of the entity‘ s business 了解被审计单位情况 e]T`ot#/
25.assess material misstatement risks评估重大错报风险 PH*\AZJCl
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 `E!N9qI?t$
27.a general knowledge of —— 初步了解―――的情况 'Fs)Rx}\0
28.a more knowledge of—— 进一步了解的情况 k51Eyy50(
29.the prior year‘s working papers 以前年度工作底稿 {q<03d~9|G
30.minutes of meeting 会议纪要 A8q;
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31.business risks 经营风险 (u]N
32.appropriateness 适当性 8ZCo c
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33.accounting estimate 会计估计 6<N5_1
34.management representations 管理层声明 w,O,W[C
35.going concern assumption 持续经营假设 f+|$&p%
36.audit plan 审计计划 {
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37.significant audit areas 重点审计领域 /sr 2mt-Q
38.error 错误 ;L|uIg;.s
39.fraud舞弊 A<6%r7&B'
40.modified or additional procedures 修改或追加审计程序 ?d4m!HgR
41.misappropriation of assets 侵占资产 jS;J:$>^
42.transactions without substance 虚假交易 $t5V=}m>
43.unusual pressures 异常压力 fM #7 y [
44.the suspected noncompliance 涉嫌存在违法行为 R |f~>JUF
45.materialiy 重要性 C-8qj>
46.exceed the materiality level 超过重要性水平 `xz<>g9e
47.approach the materiality level 接近重要性水平 6Z`R#d #I
48.an acceptably low level 可接受水平 kPQtQh]y%
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ja SI^go
50.misstatements or omissions 错报或漏报 Yp0/Ab(v
51.aggregate 总计 N`E-+9L)
52.subsequent events 期后事项 [HN|\afz
53.adjust the financial statements 调整财务报表 A].>.AI
54.perform additional audit procedures 实施追加的审计程序 1Nu1BLPm
55.audit risk 审计风险 'S[++w?Qq
56.detection risk 检查风险 @]qBF]6
57.inappropriate audit opinion 不适当的审计意见 3:{yJdpg
58.material misstatement 重大的错报 \o\nr!=k
59.tolerable misstatement 可容忍错报 :5/Uh/sX
60.the acceptable level of detection risk 可接受的检查风险 Y=`
61.assessed level of material misstatement risk 重大错报风险的评估水平 <$N"q
62.simall business 小规模企业 2kv7UU#q2
63.accounting system 会计系统 Hg9CZMko
64.test of control 控制测试 f5
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65.walk-through test 穿行测试 ?88`fJ@tk?
66.communication 沟通 p~ .8\bI=
67.flow chart 流程图 jqH3J2L
68.reperformance of internal control 重新执行 f30Pi1/h=c
69.audit evidence 审计证据 BC,.^"fA6
70.substantive procedures 实质性程序 +
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71.assertions 认定 d*oUfiW
72.esistence 存在 []0mX70N
73.occurrence 发生 7 Sa1;%R
74.completeness 完整性 Sa"9^_.2#
75.rights and obligations 权利和义务 +fx8mu
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76.valuation and allocation 计价和分摊 (Y+N@d
77.cutoff 截止 vA)O{W\o
78.accuracy 准确性 Qu<Bu)`
79.classification 分类 U!XS;a)
80.inspection 检查 _/S?#
81.supervision of counting 监盘 3+J0!FVla
82.observation 观察 AH4EtZC=W
83.confirmation 函证 ;.wX@
84.computation 计算 W5/0`[4
85.analytical procedures 分析程序 +,v-=~5
86.vouch 核对 +3i7D
87.trace 追查 .)|a2d ~F
88.audit sampling 审计抽样 z4@k$
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89.error 误差 SEl#FWR
90.expected error 预期误差 83cW=?UgA
91.population 总体 \@}#Gez
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 +,50qN:%[
94.sampling unit 抽样单位 0F#>Cm
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95.statistical sampling 统计抽样 qzFQEepso
96.tolerable error 可容忍误差 Omi^>c4G
97.the risk of under reliance 信赖不足风险 fWF|,A>>b
98.the risk of over reliance 信赖过度风险 51#
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99.the risk of incorrect rejection 误拒风险 y<XlRTy[}
100. the risk of incorrect acceptance 误受风险 +>7$4`Nb2
101.working trial balance 试算平衡表 pPVRsXy
102.index and cross-referencing 索引和交叉索引 iq
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103.cash receipt 现金收入 T\VNqs@
104.cash disbursement 现金支出 ;eigOU]
105.bank statement 银行对账单 _ nP;Fx
106.bank reconciliation 银行存款余额调节表 _{jP;W
107.balance sheet date 资产负债表日 +pH@oFN
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108.net realizable value 可变现净值 Gg\G'QU
109.storeroom 仓库 M,3wmW&d6
110.sale invoice 销售发票 `(0LK%w
111.price list 价目表 wFlvi=n/
112.positive confirmation request 积极式询证函 qQxz(}REu9
113.negative confirmation request 消极式询证函 ~#}Dx
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114.purchase requisition 请购单 Gjz[1d
115.receiving report 验收报告 7%OKH<i\2<
116.gross margin 毛利 IMQ]1uq0$
117.manufacturing overhead 制造费用 1\dn1Hh
118.material requisition 领料单 <B /5J:o<
119.inventory-taking 存货盘点 ,jy*1Hjd
120.bond certificate 债券 ig 0u^BC
121.stock certificate 股票 9umGIQHnil
122.audit report 审计报告 +*&cz
123.entity 被审计单位 SbsouGD,{
124.addressee of the audit report 审计报告的收件人 5)zn :$cz
125.unqualified opinion 无保留意见 'f/Lv@]a
126.qualified opinion 保留意见 %Y4e9T".
127.disclaimer of opinion 无法表示意见 5/m$)wE
128.adverse opinion 否定意见 RV-h IdAU
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A (1)ABC 作业基础成本计算 r^HAa GpC
A (2)absorbed overhead 已吸收制造费用 o@lWBfB*%e
A (3)absorption costing 吸收成本计算 ovf/;Q/}
A (4)account 账户,报表 LF*Q!
A (5)accounting postulate 会计假设 e=/&(Y
A (6)accounting series release 会计公告文件 <Y'>F!?#
A (7)accounting valuation 会计计价 d0er^ ~
A (8)account sale 承销清单 %K
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A (9)accountability concept 经营责任概念 &[?CTZ
A (10)accountancy 会计职业 *i$ePVU
A (11)accountant 会计师 %@ mGK8
A (12)accounting 会计 YpdNX.P,
A (13)agency cost 代理成本 >
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A (14)accounting bases 会计基础 =OTm2:j#yQ
A (15)accounting manual 会计手册 Y9 r3XhVI
A (16)accounting period 会计期间 ]*%+H|l
A (17)accounting policies 会计方针 Em13dem
A (18)accounting rate of return 会计报酬率 z&nZ<ih
A (19)accounting reference date 会计参照日 ARh6V&Hi-
A (20)accounting reference period 会计参照期间 3+OsjZ
A (21)accrual concept 应计概念 Aj"7q
A (22)accrual expenses 应计费用 j?(!^ _!m
A (23)acid test ration 速动比率(酸性测试比率) 6k])Kl J2;
A (24)acquisition 购置 KSs 1CF'i
A (25)acquisition accounting 收购会计 Uhh
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A (26)activity based accounting 作业基础成本计算 O>DNC-m)i{
A (27)adjusting events 调整事项 fW0$s`
A (28)administrative expenses 行政管理费 L x|'
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A (29)advice note 发货通知 00vBpsZj2;
A (30)amortization 摊销 Yq'4e[i
A (31)analytical review 分析性检查 s<T?pH
A (32)annual equivalent cost 年度等量成本法 h.tY 'F
A (33)annual report and accounts 年度报告和报表 5K56!*Y
A (34)appraisal cost 检验成本 2BB<mv
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A (35)appropriation account 盈余分配账户 !FG%2L4?,5
A (36)articles of association 公司章程细则 t
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A (37)assets 资产 LhJ a)jFQ
A (38)assets cover 资产保障 |ek
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A (39)asset value per share 每股资产价值 fu\s`W6f&
A (40)associated company 联营公司 l\q}
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A (41)attainable standard 可达标准 Yx?aC!5M
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A (42)attributable profit 可归属利润 5vZ#b\;#V
A (43)audit 审计 ZykrQ\q9
A (44)audit report 审计报告 A! 6r/
A (45)auditing standards 审计准则 O+.*lo
A (46)authorized share capital 额定股本 J=WB6zi
A (47)available hours 可用小时 !G=>v
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A (48)avoidable costs 可避免成本 #n})X,ip2
B (49)back-to-back loan 易币贷款 h_
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B (50)backflush accounting 倒退成本计算 ^)\+l%M
B (51)bad debts 坏帐 iQ`]ms+
B (52)bad debts ratio 坏帐比率 oNRG25
B (53)bank charges 银行手续费 *v #/Y
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B (54)bank overdraft 银行透支 ]W9B6G_
B (55)bank reconciliation 银行存款调节表 ]rX9MA6
B (56)bank statement 银行对账单 BnEdv8\,&s
B (57)bankruptcy 破产 9Vh_[^bR
B (58)basis of apportionment 分摊基础 .gD km^
B (59)batch 批量 aw$Y`6,S
B (60)batch costing 分批成本计算 `1'5j "v
B (61)beta factor B(市场)风险因素 l)@:T|)c
B (62)bill 账单 O*7i }\{
B (63)bill of exchange 汇票 fD6GQ*
B (64)bill of landing 提单 >A jCl
B (65)bill of materials 用料预计单 pt!'v$G/*
B (66)bill payable 应付票据 _PB@kH#
B (67)bill receivable 应收票据 X8 qIia
B (68)bin card 存货记录卡 kojG-M
B (69)bonus 红利 E$S`6+x`:a
B (70)book-keeping 薄记 6v47 QW|'
B (71)Boston classification 波士顿分类 0\ f-z6
B (72)breakeven chart 保本图 8M93cyX
B (73)breakeven point 保本点 yq*JdTF
B (74)breaking-down time 复位时间 sJ6a7A8)
B (75)budget 预算 zl)&U=4l
B (76)budget center 预算中心 X4I]9t\
B (77)budget cost allowance 预算成本折让 6"%qv`.Fp
B (78)budget manual 预算手册 TA)LPBG
B (79)budget period 预算期间 $%He$t
B (80)budgetary control 预算控制 _Y#Bm/*
B (81)budgeted capacity 预算生产能力 05)|"EX)
B (82)burden 制造费用 zD_HyGf
B (83)business center 经营中心
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B (84)business entity 营业个体 SfDQ;1?
B (85)business unit 经营单位 R+Lk~X^*l'
B (86)buy-out management 管理性购买产权 0zV 4`y
B (87)by-product 副产品 5c;En6W
C (88)called-up share capital 催缴股本 JD&U}dJ
C (89)capacity 生产能力 ~07RFR
C (90)capacity ratios 生产能力比率 8A/>JD3^
C (91)capital 资本 oFyeH )!
C (92)capital assets pricing model资本资产计价模式 BTs0o&}e
C (93)capital commitment 承诺资本 9.-47|-9C
C (94)capital employed 已运用的资本 "^"'uO$
C (95)capital expenditure 资本支出 ADBpX>
C (96)capital expenditureauthorization 资本支出核准 PW^ 8;[\QP
C (97)capital expenditure control 资本支出控制 B/_6Ieb+
C (98)capital expenditure proposal资本支出申请 3Uo]>BG
C (99)capital funding planning 资本基金筹集计划 {Q<0\`A
C (100)capital gain 资本收益 +2yF|/WW#
C (101)capital investment appraisal资本投资评估 5mIXyg 0:
C (102)capital maintenance 资本保全 Oxj(g;}
C (103)capital resource planning 资本资源计划 '>]&r