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注会《审计》英语常用词汇 ?8aPd"x
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1.audit 审计 {#J1D*?$"
2.attestation 鉴证 9S$?2z".2
3.credibility 可信赖程度 Oky9GC.a
4.audit of financial statements 财务报表审计 ljRR{HOl
5.agreed-upon procedures 执行商定程序 5"8R|NU:\0
6.high levels of assurance 高水平保证 B(U0 ~{7a
7.compilation 编制 `8N],X
8.reliability 可靠性 "f3KE=cUm
9.relevance 相关性 Ax"I$6n>
10.professional skepticism 职业谨慎 ZeP3
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11.objectivity 客观性 ?jRyw(Q
12. professional competence 专业胜任能力 &yQM8J~
13.Senior/CPA-in-charge 项目经理 >Gyg`L\
14.audit engagement letter 业务约定书 ,Jh('r7
15.recurring audit 连续审计 O.~@V(7ah
16.the client 委托人 qvhol
17.change CPA 更换注册会计师 =| M[JPr
18.the existing CPA 现任注册会计师 7+^4v(s
19.the successor CPA 后任注册会计师 Hxzdxwz%$
20.the preceding CPA前任注册会计师 k7ODQ(*v
21.issue the audit report 出具审计报告 Il9pL~u
22.expert 专家 4Iou|
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23.the board of directors 董事会 1F_ 1bAh$
24.knowledge of the entity‘ s business 了解被审计单位情况 Z`lCS
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25.assess material misstatement risks评估重大错报风险 7Vxe]
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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 POCF T0R}
27.a general knowledge of —— 初步了解―――的情况 +
s snCr
28.a more knowledge of—— 进一步了解的情况 .+TriPL
29.the prior year‘s working papers 以前年度工作底稿 ,"!P{c
30.minutes of meeting 会议纪要 3U73_=>=&
31.business risks 经营风险 M:OJL\0
32.appropriateness 适当性 Ood'kAH1B
33.accounting estimate 会计估计 >{]mN5
34.management representations 管理层声明 %aeQL;# V
35.going concern assumption 持续经营假设 Y8yRQz u
36.audit plan 审计计划 a>{b'X^LV
37.significant audit areas 重点审计领域 KGI0|Z]n~
38.error 错误 q$=EUB"C
39.fraud舞弊 X@ Gm:6
40.modified or additional procedures 修改或追加审计程序 k$7@@?<
41.misappropriation of assets 侵占资产 g)Byd\DS
42.transactions without substance 虚假交易 #815h,nP+
43.unusual pressures 异常压力 `y!6(xI
44.the suspected noncompliance 涉嫌存在违法行为 gB?~!J?
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 @#%rTKD9F
47.approach the materiality level 接近重要性水平 F+@E6I'g
48.an acceptably low level 可接受水平 ' 1aU0<
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 S6
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50.misstatements or omissions 错报或漏报 )2P4EEs[
51.aggregate 总计 $LF
52.subsequent events 期后事项 3e g<)
53.adjust the financial statements 调整财务报表 *QF3l0&
54.perform additional audit procedures 实施追加的审计程序 <E|K<}W#
55.audit risk 审计风险 S)0bu(a`Z,
56.detection risk 检查风险 C||A[JOS
57.inappropriate audit opinion 不适当的审计意见 RJ_ratKN*g
58.material misstatement 重大的错报 AE)<ee%\\
59.tolerable misstatement 可容忍错报 U$`)|/8
60.the acceptable level of detection risk 可接受的检查风险 dsP1Zq
61.assessed level of material misstatement risk 重大错报风险的评估水平 |Aw(v6
62.simall business 小规模企业 "kKIVlC
63.accounting system 会计系统 VT\o=3_
64.test of control 控制测试 _ID2yJ
65.walk-through test 穿行测试 q)ygSOtj
66.communication 沟通
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67.flow chart 流程图 *a@pZI0'
68.reperformance of internal control 重新执行 8IH&=3
69.audit evidence 审计证据 W.ud<OKP90
70.substantive procedures 实质性程序 SrN;S kS
71.assertions 认定 =>hq0F4[;
72.esistence 存在 HB$*xS1
73.occurrence 发生 A`7uw|uO$
74.completeness 完整性 m
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75.rights and obligations 权利和义务 9BGPq) #
76.valuation and allocation 计价和分摊 @\_tS H
77.cutoff 截止 ?rQMOJR
78.accuracy 准确性 '?5=j1
79.classification 分类 )Xa`LG=|
80.inspection 检查 S zOB{
81.supervision of counting 监盘
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82.observation 观察 )@3ce'
83.confirmation 函证 e:V(kzAY;
84.computation 计算 <> f
85.analytical procedures 分析程序 Y$
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86.vouch 核对 *&B*/HAN
87.trace 追查 }Xs=x6Mj
88.audit sampling 审计抽样 .b vB8VOrW
89.error 误差 0z."6r
90.expected error 预期误差 uG3t%CmN
91.population 总体 w&v_#\T
92.sampling risk 抽样风险 '=x
93.non- sampling risk 非抽样风险 (^eSm]<
94.sampling unit 抽样单位 uj&^W[s
95.statistical sampling 统计抽样 9p(s FQ
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96.tolerable error 可容忍误差 SPL72+S`,
97.the risk of under reliance 信赖不足风险 W
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98.the risk of over reliance 信赖过度风险 $qy%Q]
99.the risk of incorrect rejection 误拒风险 > K,Q`sS
100. the risk of incorrect acceptance 误受风险 s_K:h
101.working trial balance 试算平衡表 jh`&c{#*)M
102.index and cross-referencing 索引和交叉索引 XN]
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103.cash receipt 现金收入 #:{PA
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104.cash disbursement 现金支出 GFx>xQk
105.bank statement 银行对账单 l{aXX[E&1
106.bank reconciliation 银行存款余额调节表 Aa.bE,
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107.balance sheet date 资产负债表日 E$f.&<
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108.net realizable value 可变现净值 D(}v`q{Y
109.storeroom 仓库 ?YX2CJ6N
110.sale invoice 销售发票 DI**fywu[3
111.price list 价目表 G F,/<R #
112.positive confirmation request 积极式询证函 E<'3?(D9hL
113.negative confirmation request 消极式询证函 $t-HJ<!
114.purchase requisition 请购单 L]kSj$A
115.receiving report 验收报告 " 9 h]P^
116.gross margin 毛利 BG~h9.c
117.manufacturing overhead 制造费用
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118.material requisition 领料单 3Zdkf]Gh
119.inventory-taking 存货盘点 I9ubV
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120.bond certificate 债券 J`uV $l:
121.stock certificate 股票 Gs.id^Sf
122.audit report 审计报告 N(]6pG=
123.entity 被审计单位 RMmDcvM"k
124.addressee of the audit report 审计报告的收件人 ,S:LhgSP
125.unqualified opinion 无保留意见 e0+N1kY
126.qualified opinion 保留意见 Am!$\T%2
127.disclaimer of opinion 无法表示意见 ?^2(|t9KU
128.adverse opinion 否定意见 .'p_j(uv
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A (1)ABC 作业基础成本计算 LnxJFc:1K
A (2)absorbed overhead 已吸收制造费用 EG59L~nM
A (3)absorption costing 吸收成本计算 nod?v2%
A (4)account 账户,报表 Dx/?0F7V
A (5)accounting postulate 会计假设 _%;$y5]v
A (6)accounting series release 会计公告文件 X|7
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A (7)accounting valuation 会计计价 &voyEvX/S
A (8)account sale 承销清单 5sEq`P}5
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 %[-D&flKC
A (11)accountant 会计师 -2w\8]u
A (12)accounting 会计 L/"XIMI*Xg
A (13)agency cost 代理成本 '
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A (14)accounting bases 会计基础 %rzC+=*;
A (15)accounting manual 会计手册 `3SY~&X
A (16)accounting period 会计期间 n4Ry)O[.
A (17)accounting policies 会计方针 ;
GRSe
A (18)accounting rate of return 会计报酬率 ((N<2G)
A (19)accounting reference date 会计参照日 #<S+E7uTs
A (20)accounting reference period 会计参照期间 "D2`=D!+
A (21)accrual concept 应计概念 n87B[R
A (22)accrual expenses 应计费用 Nqk*3Q"f
A (23)acid test ration 速动比率(酸性测试比率) -
~T LI&[
A (24)acquisition 购置 ZTVX5"#Q
A (25)acquisition accounting 收购会计 U{} bx
A (26)activity based accounting 作业基础成本计算 C3u/8Mrt7
A (27)adjusting events 调整事项 BEx?
bf@|]
A (28)administrative expenses 行政管理费 #O/ihRoaO
A (29)advice note 发货通知 D?)91P/R
A (30)amortization 摊销 LS+ _y<v=
A (31)analytical review 分析性检查 GP
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A (32)annual equivalent cost 年度等量成本法 81O`#DfZ
A (33)annual report and accounts 年度报告和报表 S2kFdx*Zf
A (34)appraisal cost 检验成本 p2GkI/6)uu
A (35)appropriation account 盈余分配账户 y-)|u:~h
A (36)articles of association 公司章程细则 ?V4?r2$c
A (37)assets 资产 b\Y<1EV^[
A (38)assets cover 资产保障 (xBS~}e
A (39)asset value per share 每股资产价值 ?"N,do
A (40)associated company 联营公司 Waj6.PCFm
A (41)attainable standard 可达标准 %# ?)+8"l
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A (42)attributable profit 可归属利润 S4aN7.'Q
A (43)audit 审计 $d3al%Uo
A (44)audit report 审计报告 ]wMd!.lm-
A (45)auditing standards 审计准则 J70#pF
A (46)authorized share capital 额定股本 O; 7`*}m
A (47)available hours 可用小时 P%A;EF~v
A (48)avoidable costs 可避免成本 y4PR&^l?g
B (49)back-to-back loan 易币贷款 ~,WG284
B (50)backflush accounting 倒退成本计算 oDogM`T`
B (51)bad debts 坏帐 HQw98/-_W
B (52)bad debts ratio 坏帐比率 ~1]4 J(+
B (53)bank charges 银行手续费 9=O`?$y
B (54)bank overdraft 银行透支 3gV
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B (55)bank reconciliation 银行存款调节表 y3{'s>O6
B (56)bank statement 银行对账单 v;AsV`g
B (57)bankruptcy 破产 h+<vWo}H
B (58)basis of apportionment 分摊基础 T2<?4^xN
B (59)batch 批量 _y*@Hj
B (60)batch costing 分批成本计算 B9
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B (61)beta factor B(市场)风险因素 mSF>~D1_
B (62)bill 账单 D[32t0
B (63)bill of exchange 汇票 HX%lL}E
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 \{``r
B (66)bill payable 应付票据 vik A
B (67)bill receivable 应收票据 : 8dQ8p;
B (68)bin card 存货记录卡 XHs>Q>`
B (69)bonus 红利 h\| ~Q.kG
B (70)book-keeping 薄记 GOrDD
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B (71)Boston classification 波士顿分类 -< D7
B (72)breakeven chart 保本图 $c"byQ[3S
B (73)breakeven point 保本点 o81RD#>E)
B (74)breaking-down time 复位时间 nwuH:6~"
B (75)budget 预算 cCx@VT`0
B (76)budget center 预算中心 $cjwY$6
B (77)budget cost allowance 预算成本折让 ;w>Dqem
B (78)budget manual 预算手册 [rk*4b ^s
B (79)budget period 预算期间 t6u>_She
B (80)budgetary control 预算控制 DQ%bcXs
B (81)budgeted capacity 预算生产能力 S:2M9nC
B (82)burden 制造费用 [PG#5.jwQ
B (83)business center 经营中心 ykK21P,v
B (84)business entity 营业个体 jB)RvvMU5
B (85)business unit 经营单位 WV5z~[
B (86)buy-out management 管理性购买产权 lw+Y_;
B (87)by-product 副产品 cxX/ b,
C (88)called-up share capital 催缴股本 )gF>nNE
C (89)capacity 生产能力 QA|87alh
C (90)capacity ratios 生产能力比率 ]JDKoA{S0
C (91)capital 资本 h0**[LDH
C (92)capital assets pricing model资本资产计价模式 Ao?y2 [sE
C (93)capital commitment 承诺资本 ~-2%^ovB
C (94)capital employed 已运用的资本 D)shWJRlvW
C (95)capital expenditure 资本支出 (h{"/sR
C (96)capital expenditureauthorization 资本支出核准 P:D@5
C (97)capital expenditure control 资本支出控制 W5i{W'
C (98)capital expenditure proposal资本支出申请 m\*;Fx
C (99)capital funding planning 资本基金筹集计划 @M( hyS&on
C (100)capital gain 资本收益 ul(pp+%S
C (101)capital investment appraisal资本投资评估 ZkWX4?&OMt
C (102)capital maintenance 资本保全 CgT5sk}
C (103)capital resource planning 资本资源计划 1fgO3N
C (104)capital surplus 资本盈余 C2e.RTxc
C (105)capital turnover 资本周转率 9 +1}8"~
C (106)card 记录卡 uwI$t
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C (107)cash 现金 Z$*m=]2
C (108)cash account 现金账户 8O^<