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注会《审计》英语常用词汇 U`6QD}c"s
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1.audit 审计 V-=$:J"J'\
2.attestation 鉴证 e%bERds
3.credibility 可信赖程度 CX':nai
4.audit of financial statements 财务报表审计 %~p_bKd~
5.agreed-upon procedures 执行商定程序 EFql
g9bK
6.high levels of assurance 高水平保证 RU"w|Qu>pM
7.compilation 编制 <O5;w
8.reliability 可靠性 '0
(Bb
9.relevance 相关性 zp4ru\
10.professional skepticism 职业谨慎 P+}qaup
11.objectivity 客观性 2+=|!+f
12. professional competence 专业胜任能力 #C+Gk4"w
13.Senior/CPA-in-charge 项目经理 sQJM 4'8f
14.audit engagement letter 业务约定书 ZX'{o9+w5
15.recurring audit 连续审计 #-'}r}1ZT
16.the client 委托人 YfMe69/0I
17.change CPA 更换注册会计师 y^@%Xrs
18.the existing CPA 现任注册会计师 XOqpys
19.the successor CPA 后任注册会计师 sF+0v p
20.the preceding CPA前任注册会计师 LOnhFX
21.issue the audit report 出具审计报告 e!4akKw4wD
22.expert 专家 ynOp7ZN$
23.the board of directors 董事会 d`~#uN
{
24.knowledge of the entity‘ s business 了解被审计单位情况 (X!/tw,.
25.assess material misstatement risks评估重大错报风险 eU%5CVH.v
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 T@yH.4D
27.a general knowledge of —— 初步了解―――的情况 (la<X<w
28.a more knowledge of—— 进一步了解的情况 \=N
tbBL$[
29.the prior year‘s working papers 以前年度工作底稿 nrt0[E-&~
30.minutes of meeting 会议纪要 rG\m]C3 E
31.business risks 经营风险 ^OBaVb
32.appropriateness 适当性 $,aU"'D
33.accounting estimate 会计估计 ?G?=,tV
34.management representations 管理层声明 Q`vyDoF
35.going concern assumption 持续经营假设 r`;C9#jZ
36.audit plan 审计计划 IN%>46e`
37.significant audit areas 重点审计领域 M%B[>pONb7
38.error 错误 w:Lu
39.fraud舞弊 21o_9=[^
40.modified or additional procedures 修改或追加审计程序 *<Ddn&_
41.misappropriation of assets 侵占资产 )D[ypuM&
42.transactions without substance 虚假交易 UkqLLzL
43.unusual pressures 异常压力 ';ZJuJ.
44.the suspected noncompliance 涉嫌存在违法行为 k oHY
AF
45.materialiy 重要性 mr('zpkRq
46.exceed the materiality level 超过重要性水平 tjd"05"@:
47.approach the materiality level 接近重要性水平 q #p)E=$
48.an acceptably low level 可接受水平 Q}=RG//0*
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 ("lcL2Bq
50.misstatements or omissions 错报或漏报 %x927I>
51.aggregate 总计 u^]yz&9V
52.subsequent events 期后事项 g$ 2M|Q
53.adjust the financial statements 调整财务报表 &)X<yd0
54.perform additional audit procedures 实施追加的审计程序 ;! 9_5Ar%
55.audit risk 审计风险 ! 4oIx`
56.detection risk 检查风险 Nl_;l
57.inappropriate audit opinion 不适当的审计意见 6VE >$`m
58.material misstatement 重大的错报 Cf
i2N V
59.tolerable misstatement 可容忍错报 j2P|cBXu
60.the acceptable level of detection risk 可接受的检查风险 l?R_wu,Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 QE #$bCw
62.simall business 小规模企业 GDcV1$NA
63.accounting system 会计系统 6AwnmGL(;;
64.test of control 控制测试 >|'6J!Op
65.walk-through test 穿行测试 Dw#&x/G
66.communication 沟通 TdE_\gEo/R
67.flow chart 流程图 p|FX_4RjX
68.reperformance of internal control 重新执行 0sUc6_>e
69.audit evidence 审计证据 d#d~t[=
70.substantive procedures 实质性程序 ZF
t^q/pw
71.assertions 认定 q@sH@-z4]
72.esistence 存在 z<fEJN
73.occurrence 发生 9@1W= sl
74.completeness 完整性 v8@dvT<
75.rights and obligations 权利和义务 d+;wDu
76.valuation and allocation 计价和分摊 MMAC,4
77.cutoff 截止 *Vc=]Z2G^
78.accuracy 准确性 d5=xOEv;
:
79.classification 分类 !K 9(OX2;
80.inspection 检查 5`uS<[vA
81.supervision of counting 监盘 9F+bWo_m
82.observation 观察 *]eZ Y
83.confirmation 函证 ]Bsq?e^
84.computation 计算 64vSJx>u
85.analytical procedures 分析程序 {DK:"ep
86.vouch 核对 bn`zI~WS
87.trace 追查 UZ!hk*PF
88.audit sampling 审计抽样 %OtW\T=u
89.error 误差 u l%bo%&~
90.expected error 预期误差 1P[Lz!C
91.population 总体 /trc&V
92.sampling risk 抽样风险 PGKXzp'
93.non- sampling risk 非抽样风险 ry\']\k
94.sampling unit 抽样单位 "qsNySI
95.statistical sampling 统计抽样 xY S%dLE"
96.tolerable error 可容忍误差 (lnQ!4LK
97.the risk of under reliance 信赖不足风险 8bGq"!w-
98.the risk of over reliance 信赖过度风险 ,$]q2aL
99.the risk of incorrect rejection 误拒风险 } 8P}L@q
100. the risk of incorrect acceptance 误受风险 9y5\4&v
101.working trial balance 试算平衡表 XZInu5(
102.index and cross-referencing 索引和交叉索引 S8=4C`> jf
103.cash receipt 现金收入 $"8k|^Z3
104.cash disbursement 现金支出 'O`3FI
105.bank statement 银行对账单 9CNHjs+-}s
106.bank reconciliation 银行存款余额调节表 *Vl
=PNn-
107.balance sheet date 资产负债表日 -^b^ 6=#
108.net realizable value 可变现净值 yd72y'zi
109.storeroom 仓库 r$F]e]Ic\
110.sale invoice 销售发票
nB5[]x'
111.price list 价目表 x/7G0K2\}
112.positive confirmation request 积极式询证函 ?lK!OyCkc
113.negative confirmation request 消极式询证函 c-.>C)
114.purchase requisition 请购单 C6VoOT)\
115.receiving report 验收报告 \uk #pL
116.gross margin 毛利 -T?IkL)
117.manufacturing overhead 制造费用 ^kr)U8
118.material requisition 领料单 %D
r?.e
119.inventory-taking 存货盘点 #CPP dU$
120.bond certificate 债券 L0kNt
&di
121.stock certificate 股票 /;rN/ot2o
122.audit report 审计报告 h)rf6*hw
123.entity 被审计单位 Nd_@J&
124.addressee of the audit report 审计报告的收件人 J,O@T)S@
125.unqualified opinion 无保留意见 k&/)g3(N(
126.qualified opinion 保留意见 @?m8/t9.
127.disclaimer of opinion 无法表示意见 <L~xR5
128.adverse opinion 否定意见 F}]_/cY7B
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A (1)ABC 作业基础成本计算 FIjET1{
A (2)absorbed overhead 已吸收制造费用 +q/h:q.TV
A (3)absorption costing 吸收成本计算 jw[BtRW
A (4)account 账户,报表 358/t/4{p
A (5)accounting postulate 会计假设 $NT9LtT@K
A (6)accounting series release 会计公告文件 #/Fu*0/)`
A (7)accounting valuation 会计计价 />Vx*^u8Hz
A (8)account sale 承销清单 |{)xC=
A (9)accountability concept 经营责任概念 el?V2v[
A (10)accountancy 会计职业 ;_/q>DR>,3
A (11)accountant 会计师 cN7z(I0[
A (12)accounting 会计 Qc;[mxQe
A (13)agency cost 代理成本 L~{Vt~H9"
A (14)accounting bases 会计基础 DBBBpb~~
A (15)accounting manual 会计手册 n[Iu!v\/*
A (16)accounting period 会计期间 -FN6sNvIh
A (17)accounting policies 会计方针 mRH]'dlD7
A (18)accounting rate of return 会计报酬率 .w_`d'}
A (19)accounting reference date 会计参照日
ocqB-C]
A (20)accounting reference period 会计参照期间 +n[wkgFd
A (21)accrual concept 应计概念 lK,=`xe
A (22)accrual expenses 应计费用 )v=G}j^
A (23)acid test ration 速动比率(酸性测试比率) b8Rh|"J)d
A (24)acquisition 购置 7NB 9Vu|gD
A (25)acquisition accounting 收购会计 &}0wzcMg
A (26)activity based accounting 作业基础成本计算 0@K:Tq-mF
A (27)adjusting events 调整事项 0? us]lx
A (28)administrative expenses 行政管理费 ZQ9oZHU m
A (29)advice note 发货通知 KWJgW{{v
A (30)amortization 摊销 =O#AOw`
A (31)analytical review 分析性检查 nRB>[lG
A (32)annual equivalent cost 年度等量成本法 (}
X?v`Y^W
A (33)annual report and accounts 年度报告和报表 $xtE+EV.p
A (34)appraisal cost 检验成本 {!1n5a3" 1
A (35)appropriation account 盈余分配账户 <
}wAP_y
A (36)articles of association 公司章程细则
O*03PF^
A (37)assets 资产 Qf-k&d
A (38)assets cover 资产保障 g1wI
/
A (39)asset value per share 每股资产价值 iQ
!
A (40)associated company 联营公司 1O2h9I$bk
A (41)attainable standard 可达标准 |SP.S 0.y
GoSWH2N
A (42)attributable profit 可归属利润 zt)PZff/YQ
A (43)audit 审计 ^wF@6e7/&
A (44)audit report 审计报告 cL)rjty2
A (45)auditing standards 审计准则 I0H Y#z%
A (46)authorized share capital 额定股本 >3`ct
be
A (47)available hours 可用小时 |5IY`;+9
A (48)avoidable costs 可避免成本 gQh Ccv
B (49)back-to-back loan 易币贷款 2v9s@k/k)6
B (50)backflush accounting 倒退成本计算 vvsNWA
B (51)bad debts 坏帐 kE_@5t7O{
B (52)bad debts ratio 坏帐比率 +%#MrNM'
B (53)bank charges 银行手续费 R_Gq8t$
B (54)bank overdraft 银行透支 8<-oJs_o+
B (55)bank reconciliation 银行存款调节表 :uwRuPI
B (56)bank statement 银行对账单 SZ2q}[o`R
B (57)bankruptcy 破产 " 26B4*
B (58)basis of apportionment 分摊基础 2b4pOM7W
B (59)batch 批量 bj7MzlGFy
B (60)batch costing 分批成本计算 Iq0 #A5U%
B (61)beta factor B(市场)风险因素 &&9c&xgzE
B (62)bill 账单 "dK|]w8
B (63)bill of exchange 汇票 2Ph7qEBQ22
B (64)bill of landing 提单 /s8%02S
B (65)bill of materials 用料预计单 B!r48<p
B (66)bill payable 应付票据 0"kE^=
B (67)bill receivable 应收票据 bmO__1
B (68)bin card 存货记录卡 1&% d
B (69)bonus 红利 3_o
D[ ])A
B (70)book-keeping 薄记 1V**QSZ1
B (71)Boston classification 波士顿分类 1>@]@ST[:
B (72)breakeven chart 保本图 Q}Ze-JIL$
B (73)breakeven point 保本点 w{r(F`
B (74)breaking-down time 复位时间 ,dZ H$
B (75)budget 预算 bL'#
B (76)budget center 预算中心 Y-%l7GErhL
B (77)budget cost allowance 预算成本折让 g8+4$2`ny
B (78)budget manual 预算手册 nG},v%
B (79)budget period 预算期间 b>bgUDq
B (80)budgetary control 预算控制 lpfwlB'~9
B (81)budgeted capacity 预算生产能力 V|3yZ8lE
B (82)burden 制造费用 ^/%o%J&