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注会《审计》英语常用词汇 z#ab
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1.audit 审计 VgD z:j
2.attestation 鉴证 'r~,~AI
3.credibility 可信赖程度 9^6E>S{=
4.audit of financial statements 财务报表审计 J -tOO
5.agreed-upon procedures 执行商定程序 <o@&I "
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6.high levels of assurance 高水平保证 |5oK04<
7.compilation 编制
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8.reliability 可靠性 N[~{'i
9.relevance 相关性 ^,
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10.professional skepticism 职业谨慎 gqV66xmJ3
11.objectivity 客观性 F0:|uC4
12. professional competence 专业胜任能力 }{T9`^V:h
13.Senior/CPA-in-charge 项目经理 U_i%@{
14.audit engagement letter 业务约定书 ZKy)F-yX
15.recurring audit 连续审计 }(k#,&Fv`
16.the client 委托人 I
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17.change CPA 更换注册会计师 5b> -t#N,
18.the existing CPA 现任注册会计师 Oxo?\
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19.the successor CPA 后任注册会计师 5$f
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20.the preceding CPA前任注册会计师 %:2EoXN"
21.issue the audit report 出具审计报告 Fa<>2KkOr
22.expert 专家 YXz*B5R
23.the board of directors 董事会 4wYD-MB
24.knowledge of the entity‘ s business 了解被审计单位情况 5
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25.assess material misstatement risks评估重大错报风险 /kV3[Rw+
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 H'KCIqo
27.a general knowledge of —— 初步了解―――的情况 j5Kw0Wy7
28.a more knowledge of—— 进一步了解的情况 KZy2c6XO;
29.the prior year‘s working papers 以前年度工作底稿 R=&9M4
30.minutes of meeting 会议纪要 qTSyy=
31.business risks 经营风险 1 aWzd[i
32.appropriateness 适当性 1(%9)).K
33.accounting estimate 会计估计 qE B3Y54+
34.management representations 管理层声明 ;iT@41)7
35.going concern assumption 持续经营假设 }L
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36.audit plan 审计计划 DJ_[{WAV
37.significant audit areas 重点审计领域 YnM&t
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38.error 错误 eS#kDa/ %
39.fraud舞弊 :rxS&5
40.modified or additional procedures 修改或追加审计程序 Y-2IAJHS8
41.misappropriation of assets 侵占资产 LLy w9y1
42.transactions without substance 虚假交易 e&~vO| 3w%
43.unusual pressures 异常压力 h?_Cv
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44.the suspected noncompliance 涉嫌存在违法行为 SeuC7!q{
45.materialiy 重要性 d*qb^C{'"
46.exceed the materiality level 超过重要性水平 (V&5EO8)
47.approach the materiality level 接近重要性水平 Nq]8p =e
48.an acceptably low level 可接受水平 a ?D]]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 MoAie|MKe
50.misstatements or omissions 错报或漏报 /{1s U}k-
51.aggregate 总计 LR:PSgy
52.subsequent events 期后事项 *JnY0xP
53.adjust the financial statements 调整财务报表 >+,w2m@0
54.perform additional audit procedures 实施追加的审计程序 ,+w9_Gy2H
55.audit risk 审计风险 Vn&{yCm3
56.detection risk 检查风险 v
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57.inappropriate audit opinion 不适当的审计意见 PP*6n
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58.material misstatement 重大的错报 q+iG:B /Z
59.tolerable misstatement 可容忍错报 k1lo{jw`
60.the acceptable level of detection risk 可接受的检查风险 ;x<5F+b
61.assessed level of material misstatement risk 重大错报风险的评估水平 -VZn`6%s
62.simall business 小规模企业
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63.accounting system 会计系统 ATQw=w
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64.test of control 控制测试 1`hmD1d
65.walk-through test 穿行测试 k8KRVXgx
66.communication 沟通 mM9a T0_w
67.flow chart 流程图 6jw9p+.
68.reperformance of internal control 重新执行 @%
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69.audit evidence 审计证据 9Lus,l\
70.substantive procedures 实质性程序 <`$svM
71.assertions 认定 ~];r{IU
72.esistence 存在 ^fiJxU
73.occurrence 发生 yj$$k~@
74.completeness 完整性 ,NO2{Ha$
75.rights and obligations 权利和义务 --fRh N>
76.valuation and allocation 计价和分摊 SND@#?hiO
77.cutoff 截止 FR9w0{o
78.accuracy 准确性 $
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79.classification 分类 &Fiesi!tET
80.inspection 检查 ,?>{M
81.supervision of counting 监盘 `
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82.observation 观察 J&2J6Eq
83.confirmation 函证 vAh'6Ob7r
84.computation 计算 4 s
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85.analytical procedures 分析程序 }/w]+f*
86.vouch 核对 d*YVk{s7V
87.trace 追查 mEm=SpO[$o
88.audit sampling 审计抽样 6"Ze%:AZZ
89.error 误差 u^O!5 'D%
90.expected error 预期误差 DsB30
91.population 总体 +>&i]x(b
92.sampling risk 抽样风险 kYhV1I
93.non- sampling risk 非抽样风险 # a`D6;
94.sampling unit 抽样单位 ["O_Phb|
95.statistical sampling 统计抽样 Ku
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96.tolerable error 可容忍误差 HNRAtRvnY
97.the risk of under reliance 信赖不足风险 {q/;G!ON.S
98.the risk of over reliance 信赖过度风险 >'lv Zt
99.the risk of incorrect rejection 误拒风险 qzj.N$9]
100. the risk of incorrect acceptance 误受风险 2tb+3K1
101.working trial balance 试算平衡表 T@Bu Fr`]<
102.index and cross-referencing 索引和交叉索引 m#$$xG
103.cash receipt 现金收入 yV~TfTJ
104.cash disbursement 现金支出 <{+U- ^rzR
105.bank statement 银行对账单 eB&.keO
106.bank reconciliation 银行存款余额调节表 KE4#vKV0yC
107.balance sheet date 资产负债表日 2 \<u;9
108.net realizable value 可变现净值 1{ H=The
109.storeroom 仓库 ^e]O-,UBk
110.sale invoice 销售发票 ur:8`+"
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111.price list 价目表 `;=-71Gn~
112.positive confirmation request 积极式询证函 rB|1<jR
113.negative confirmation request 消极式询证函 =@nE:uto]
114.purchase requisition 请购单 .
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115.receiving report 验收报告 }4g$aTc
116.gross margin 毛利 ih|;H:"^
117.manufacturing overhead 制造费用
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118.material requisition 领料单 7KHQ0
119.inventory-taking 存货盘点 cL<,]%SkE
120.bond certificate 债券 bv;.6C(T<
121.stock certificate 股票 }rvX}
122.audit report 审计报告 ]v/pMg#-
123.entity 被审计单位 .Y|wG<E
124.addressee of the audit report 审计报告的收件人 U(PW$\l
125.unqualified opinion 无保留意见 EKD#s,(V*X
126.qualified opinion 保留意见 &mW7FR'(
127.disclaimer of opinion 无法表示意见 ,(RpBTV
128.adverse opinion 否定意见 3-=AmRxW't
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A (1)ABC 作业基础成本计算 QE8`nMf
A (2)absorbed overhead 已吸收制造费用 Kx?.g#>U;
A (3)absorption costing 吸收成本计算 id588Y78
A (4)account 账户,报表 G!`PP
A (5)accounting postulate 会计假设 2FW"uYA;6
A (6)accounting series release 会计公告文件 I94-#*~I
A (7)accounting valuation 会计计价 mrq,kwM
A (8)account sale 承销清单 -dWg1`;
A (9)accountability concept 经营责任概念 {{Qbu}/@
A (10)accountancy 会计职业
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A (11)accountant 会计师 1S(n3(KRk$
A (12)accounting 会计 @tJ4^<`
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A (13)agency cost 代理成本 F @<h:V
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A (14)accounting bases 会计基础 q9H\ $
A (15)accounting manual 会计手册 E]v]fy"
A (16)accounting period 会计期间 Go!{@xx>
A (17)accounting policies 会计方针 ie11syhV"
A (18)accounting rate of return 会计报酬率 ,>01Cs=t8
A (19)accounting reference date 会计参照日 n|pdYe8\
A (20)accounting reference period 会计参照期间 oB%_yy+
A (21)accrual concept 应计概念 u(fZ^
A (22)accrual expenses 应计费用 [!>9K}z,=
A (23)acid test ration 速动比率(酸性测试比率) ::+;PRy_E
A (24)acquisition 购置 Z^}[CQ&Am
A (25)acquisition accounting 收购会计 j/_&]6!
A (26)activity based accounting 作业基础成本计算 D^2lb"3
A (27)adjusting events 调整事项 6uv~.-T<l
A (28)administrative expenses 行政管理费 piH0_7qr
A (29)advice note 发货通知 pGfGGY>i%
A (30)amortization 摊销 -Bl^TT
A (31)analytical review 分析性检查 ,2rfN"o
A (32)annual equivalent cost 年度等量成本法 :<s`)
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 |AacV
A (36)articles of association 公司章程细则 TqL+^:cq
A (37)assets 资产 $}r.fji,c
A (38)assets cover 资产保障 VM:|I~gJ
A (39)asset value per share 每股资产价值 kMK0|+
A (40)associated company 联营公司 uO-|?{29
A (41)attainable standard 可达标准 sa&`CEa
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A (42)attributable profit 可归属利润 _si 5z
A (43)audit 审计 -)B_o#2=2
A (44)audit report 审计报告 $qr6LIKGw
A (45)auditing standards 审计准则 \gkhSLq
A (46)authorized share capital 额定股本 %$kd`Rl}
A (47)available hours 可用小时 Cl9rJ oT
A (48)avoidable costs 可避免成本 t1 U+7nM
B (49)back-to-back loan 易币贷款 AC'_#nPL#
B (50)backflush accounting 倒退成本计算 f1v4h[)-
B (51)bad debts 坏帐 ]j>`BK>FE
B (52)bad debts ratio 坏帐比率 F~qZIggD
B (53)bank charges 银行手续费 (hdu+^Qj=
B (54)bank overdraft 银行透支 ~bm'i%$k
B (55)bank reconciliation 银行存款调节表 ]jm:VF]4
B (56)bank statement 银行对账单 ~,ozhj0f/
B (57)bankruptcy 破产 *Ow2,{Nn
B (58)basis of apportionment 分摊基础 UgK
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B (59)batch 批量 iF Mf[qBg
B (60)batch costing 分批成本计算 |0oaEd
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B (61)beta factor B(市场)风险因素 W7b
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B (62)bill 账单 uoOUgNwGg
B (63)bill of exchange 汇票 ,Pcg+^A
B (64)bill of landing 提单 tK .1
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B (65)bill of materials 用料预计单 @M B)B5
B (66)bill payable 应付票据 pqb`g@
B (67)bill receivable 应收票据 \lm]G7h
B (68)bin card 存货记录卡 L'S,=NYXY
B (69)bonus 红利 >p@b$po
B (70)book-keeping 薄记 Q!qD3<?5
B (71)Boston classification 波士顿分类 +0z7}u\x
B (72)breakeven chart 保本图 X[r0$yuE
B (73)breakeven point 保本点 c?EvrtND
B (74)breaking-down time 复位时间 rD4umWi
B (75)budget 预算 f+hHc8g
B (76)budget center 预算中心 ^g|cRI_"
B (77)budget cost allowance 预算成本折让 8{/.1:
B (78)budget manual 预算手册 (AtyM?*
B (79)budget period 预算期间 2nC,1%kxhq
B (80)budgetary control 预算控制 :>;F4gGVG
B (81)budgeted capacity 预算生产能力 ;Su-Y!&