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注会《审计》英语常用词汇 & 5
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1.audit 审计 o+)A'S
2.attestation 鉴证 wz@FrRP=
3.credibility 可信赖程度 e)pTC97^L
4.audit of financial statements 财务报表审计 kEK[\f VE
5.agreed-upon procedures 执行商定程序 INLf# N
6.high levels of assurance 高水平保证 -qn[HXq
7.compilation 编制 1
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8.reliability 可靠性 d 7i#w
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9.relevance 相关性 cS~!8`Fwy
10.professional skepticism 职业谨慎 5u pShtC
11.objectivity 客观性 ag]*DsBt
12. professional competence 专业胜任能力 Pc4R!Tc
13.Senior/CPA-in-charge 项目经理 sC6r.@[u8t
14.audit engagement letter 业务约定书 oMTY)`me
15.recurring audit 连续审计 #1l7FT?q
16.the client 委托人 ku3D?D:V
17.change CPA 更换注册会计师 u&3EPu
18.the existing CPA 现任注册会计师 M]0^ind
19.the successor CPA 后任注册会计师 RV]a%mVlM
20.the preceding CPA前任注册会计师 n2na9dX)w
21.issue the audit report 出具审计报告 3W j,}
22.expert 专家 U2&HSE|2J
23.the board of directors 董事会 -><QFJ
24.knowledge of the entity‘ s business 了解被审计单位情况 -R@JIe_28f
25.assess material misstatement risks评估重大错报风险 jlRS:$|R0
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 {F)E\)$G
27.a general knowledge of —— 初步了解―――的情况 {_ 6t4h}
28.a more knowledge of—— 进一步了解的情况 x[}06k'
29.the prior year‘s working papers 以前年度工作底稿 (1y='L2rj
30.minutes of meeting 会议纪要 zg0%>iqO
31.business risks 经营风险 '^lUL) R
32.appropriateness 适当性 ;zm
ks]
33.accounting estimate 会计估计 ris;Iu^v0
34.management representations 管理层声明 6
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35.going concern assumption 持续经营假设 )6C`
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36.audit plan 审计计划 ;x RjQR
37.significant audit areas 重点审计领域 BGA%"b
38.error 错误 _s@bz|yqw
39.fraud舞弊 E~69^cd
40.modified or additional procedures 修改或追加审计程序 ~"5C${~{
41.misappropriation of assets 侵占资产 ;:^ Lv
42.transactions without substance 虚假交易 u
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43.unusual pressures 异常压力 %d-`71|lG^
44.the suspected noncompliance 涉嫌存在违法行为 `&G}
45.materialiy 重要性 sVlZNj9i
"
46.exceed the materiality level 超过重要性水平 |3"NwM>
47.approach the materiality level 接近重要性水平 Z3I L8
48.an acceptably low level 可接受水平 iZ
u:uMoc
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 k{qLkcOg=
50.misstatements or omissions 错报或漏报 IF$^0q
51.aggregate 总计 yj]ML:n
52.subsequent events 期后事项 ylT6h_z1[Y
53.adjust the financial statements 调整财务报表 dRM5urR6,
54.perform additional audit procedures 实施追加的审计程序 G$S1#F -
55.audit risk 审计风险 v?%0~!
56.detection risk 检查风险 b
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57.inappropriate audit opinion 不适当的审计意见 p( HyRCH
58.material misstatement 重大的错报 U!.~XT=
59.tolerable misstatement 可容忍错报 6HB]T)n
60.the acceptable level of detection risk 可接受的检查风险 y 2cL2c$BT
61.assessed level of material misstatement risk 重大错报风险的评估水平 SkriX\p
62.simall business 小规模企业 Y)5)s0}
63.accounting system 会计系统
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64.test of control 控制测试 Qh
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65.walk-through test 穿行测试 HUD7{6}4
66.communication 沟通 6S2r
67.flow chart 流程图 EK:Y2WZ
68.reperformance of internal control 重新执行 okVp\RC
69.audit evidence 审计证据 h<Jc;ht
70.substantive procedures 实质性程序 @yCW8]
71.assertions 认定 ;!^ +N
72.esistence 存在 d
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73.occurrence 发生 ^#}dPGm
74.completeness 完整性 u~
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75.rights and obligations 权利和义务 X9DM^tt
76.valuation and allocation 计价和分摊 y4 dp1<t%
77.cutoff 截止 W{L
78.accuracy 准确性 <[/PyNYK
79.classification 分类 |K'Gw}fX/
80.inspection 检查 @*bvMEE
81.supervision of counting 监盘 ?,D>+::
82.observation 观察 Y1m}@k,+M
83.confirmation 函证 :h^O{"au^
84.computation 计算 Wk0>1 rlu
85.analytical procedures 分析程序 h85 (N
86.vouch 核对 ev)rOcOU
87.trace 追查 XKpL4]{&q4
88.audit sampling 审计抽样
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89.error 误差 *4r
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90.expected error 预期误差 W\nHX I
91.population 总体 YJ&lB&xH
92.sampling risk 抽样风险 / c4;3>IS
93.non- sampling risk 非抽样风险 =#
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94.sampling unit 抽样单位 RPz!UMQSD
95.statistical sampling 统计抽样 R>/QARX
96.tolerable error 可容忍误差 \[@Q}k[
97.the risk of under reliance 信赖不足风险 g5lmUKlQ$0
98.the risk of over reliance 信赖过度风险 ?ZSXoy-kr
99.the risk of incorrect rejection 误拒风险 e{^:/WcYB
100. the risk of incorrect acceptance 误受风险 N*_/@qM> a
101.working trial balance 试算平衡表 /%N31
102.index and cross-referencing 索引和交叉索引 V%X:1 8j
103.cash receipt 现金收入 |@T5$Xg]5
104.cash disbursement 现金支出 }:,o Y<
105.bank statement 银行对账单 fW_}!`:
106.bank reconciliation 银行存款余额调节表 pDLu +}@
107.balance sheet date 资产负债表日 "N?%mCPI
108.net realizable value 可变现净值 zbF:
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109.storeroom 仓库 { r<(t#
110.sale invoice 销售发票 UFzM#
111.price list 价目表 $V`KrA~]
112.positive confirmation request 积极式询证函 ]Ssw32yn
113.negative confirmation request 消极式询证函 ~8KF<2c
114.purchase requisition 请购单 aTL8l.c2
115.receiving report 验收报告 p=mCK@
116.gross margin 毛利 kT Z?+hx
117.manufacturing overhead 制造费用 !s#'pTZk4
118.material requisition 领料单 Rye~w6
119.inventory-taking 存货盘点 ~$?y1Yv
120.bond certificate 债券 Zq\RNZ}
121.stock certificate 股票 AHp830\
122.audit report 审计报告 ';;p8bv+
123.entity 被审计单位 ;Sx'O
124.addressee of the audit report 审计报告的收件人 %-1BA*J`|
125.unqualified opinion 无保留意见 h a,=LV
126.qualified opinion 保留意见 B"?+5A7
127.disclaimer of opinion 无法表示意见 &6,Yjs:T m
128.adverse opinion 否定意见 xzMeKC`
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A (1)ABC 作业基础成本计算 tpNtoqg_$
A (2)absorbed overhead 已吸收制造费用 !TV_dKa
A (3)absorption costing 吸收成本计算 !BvTJ-e)F
A (4)account 账户,报表 QKUBh-QFK
A (5)accounting postulate 会计假设 V#-qKV
A (6)accounting series release 会计公告文件 =x='<{jtgW
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 7 BnenHD
A (9)accountability concept 经营责任概念 m>*A0&??[
A (10)accountancy 会计职业 St~SiTJU
A (11)accountant 会计师 M3jv aI
A (12)accounting 会计 9J2q`/6~e
A (13)agency cost 代理成本 Z3abem<Q
A (14)accounting bases 会计基础 23(E3:.
A (15)accounting manual 会计手册 IQk#
A (16)accounting period 会计期间 8f{}ce'E*
A (17)accounting policies 会计方针 fbzKO^Ub
A (18)accounting rate of return 会计报酬率 }Pm(oR'KTJ
A (19)accounting reference date 会计参照日 w.T=Lzp
A (20)accounting reference period 会计参照期间 mNnw G)
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A (21)accrual concept 应计概念 guU r1Ij
A (22)accrual expenses 应计费用 O yH!V&w
A (23)acid test ration 速动比率(酸性测试比率) )v!lP pe8
A (24)acquisition 购置 mSk :7ozZ
A (25)acquisition accounting 收购会计 iw~V_y4
A (26)activity based accounting 作业基础成本计算 |U#w?eE=
A (27)adjusting events 调整事项 &JXHDpd$a^
A (28)administrative expenses 行政管理费 C#**)
A (29)advice note 发货通知 /n(bThDH
A (30)amortization 摊销 Rbj+P;t&
A (31)analytical review 分析性检查 e>vUkP y
A (32)annual equivalent cost 年度等量成本法 +/b4@B7
A (33)annual report and accounts 年度报告和报表 ?`l=!>C4s
A (34)appraisal cost 检验成本 wc+N
A (35)appropriation account 盈余分配账户 "$V 8y
A (36)articles of association 公司章程细则 ?N!j.E4=
A (37)assets 资产 Gs=a(0
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A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值 "$E!_
A (40)associated company 联营公司 ev: !,}]w
A (41)attainable standard 可达标准 @DQ"vFj6<
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A (42)attributable profit 可归属利润 -o!,,XYj .
A (43)audit 审计 n;k97>m${x
A (44)audit report 审计报告 R
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A (45)auditing standards 审计准则 Am0.c0h
A (46)authorized share capital 额定股本 d-N"m I-
A (47)available hours 可用小时 @+CSY-g$
A (48)avoidable costs 可避免成本 Q@ ) rw0$
B (49)back-to-back loan 易币贷款 1=q?#PQ
B (50)backflush accounting 倒退成本计算 M%5$-;6~_
B (51)bad debts 坏帐 |YGiATD4DG
B (52)bad debts ratio 坏帐比率 oCdOC5
B (53)bank charges 银行手续费 M(h H#_$
B (54)bank overdraft 银行透支 W$t}3Ru
B (55)bank reconciliation 银行存款调节表 Bc|x:#`C\{
B (56)bank statement 银行对账单 hPeKQwzC0
B (57)bankruptcy 破产 |nH
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B (58)basis of apportionment 分摊基础 +|"n4iZ!)
B (59)batch 批量 {!g.255+
B (60)batch costing 分批成本计算 ^qus `6
B (61)beta factor B(市场)风险因素 ^Lfn3.M
B (62)bill 账单 + $a:X
B (63)bill of exchange 汇票 7SY->-H8
B (64)bill of landing 提单 k+R?JWC:
B (65)bill of materials 用料预计单 t`1]U4s&I
B (66)bill payable 应付票据 4TQISu)
B (67)bill receivable 应收票据 (z1%lZ}(
B (68)bin card 存货记录卡 SQ
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B (69)bonus 红利 -L 'K
B (70)book-keeping 薄记 qQ
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B (71)Boston classification 波士顿分类 TnU$L3k
B (72)breakeven chart 保本图 o27`g\gDR,
B (73)breakeven point 保本点 j_WF38o
B (74)breaking-down time 复位时间 qp_ `Fj:
B (75)budget 预算 $}UJs <-F
B (76)budget center 预算中心 'lRHdD}s
B (77)budget cost allowance 预算成本折让 ^R'!\m|FR
B (78)budget manual 预算手册 +e]b,9.sR
B (79)budget period 预算期间 ]ifHA# z`~
B (80)budgetary control 预算控制 T17LYHIT
B (81)budgeted capacity 预算生产能力 OI}HvgV^!
B (82)burden 制造费用 qCkg\)Ks5I
B (83)business center 经营中心 H
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B (84)business entity 营业个体
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B (85)business unit 经营单位 kt3#_d^El
B (86)buy-out management 管理性购买产权 ?ZV0
B (87)by-product 副产品 &?`&X=Q
C (88)called-up share capital 催缴股本 |ShRxE3@'
C (89)capacity 生产能力 .z>." `
C (90)capacity ratios 生产能力比率 %y7wF'_Y
C (91)capital 资本 3cFLU^
C (92)capital assets pricing model资本资产计价模式 !>@V#I
C (93)capital commitment 承诺资本 u
R%R]X
C (94)capital employed 已运用的资本 _r5Ild@n
C (95)capital expenditure 资本支出 f EiEfu
C (96)capital expenditureauthorization 资本支出核准 2y7q
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C (97)capital expenditure control 资本支出控制 r=||sZs
C (98)capital expenditure proposal资本支出申请 <r`Jn49
C (99)capital funding planning 资本基金筹集计划 jTgh+j]AP
C (100)capital gain 资本收益 X$&Sw3c
C (101)capital investment appraisal资本投资评估 *g41"Cl
C (102)capital maintenance 资本保全 Kcdd=2 [T
C (103)capital resource planning 资本资源计划 -*l[:5m
C (104)capital surplus 资本盈余 y8S6ZtA}2
C (105)capital turnover 资本周转率 wEc5{ b5M
C (106)card 记录卡 <0
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C (107)cash 现金 GWZXRUc
C (108)cash account 现金账户 ?N*@o.
C (109)cash book 现金账薄 g):jZU]b
C (110)cash cow 金牛产品 Xgc\O08
C (111)cash flow 现金流量 o5x^ "#
C (112)cash discounted 现金贴现 L Hz<=]?@
C (113)cash flow budget 现金流量预算 )-"L4TC)
C (114)cash flow statement 现金流量表 K$5P_~;QL
C (115)cash ledger 现金分类账 ,T~
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C (116)cash limit 现金限额 RX\O'Zwl j
C (117)CCA 现时成本会计 F^G`Jf
C (118)center 中心 H&IP>8Dk
C (119)changeover time 变更时间 2^M+s\p
C (120)chartered entity 特许经济个体 &LQab>{*K
C (121)cheque 支票 ^Jc0c)*
C (122)cheque register 支票登记薄 qAik$.
C (123)coin analysis 零钱分类 b}*bgx@<
C (124)classification 分类 O~0
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C (125)clock card 工时卡 w|o@r%Q#l
C (126)code 代码 d$~b`
C (127)commitment accounting 承诺确认会计 PQ1NQy8
C (128)common cost 共同成本 '="){
C (129)company limited byguarantee 有限担保责任公司 <Pt\)"JA
C (130)company limited shares 股份有限公司 9cj-v}5j
C (131)competitive position 竞争能力状况 p&l:
937
C (132)concept 概念 cGp 6yf
C (133)conglomerate 跨行业企业 !I/kz }N@
C (134)consistency concept 一致性概念 ?R:Hj=.
C (135)consolidated accounts 合并报表 N|vJrye
C (136)consolidation accounting 合并会计 S$On$]~\"
C (137)consortium 财团 P`9A?aG
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C (138)contingency plan 应急计划 KptLeb:Om
C (139)contingent liabilities 或有负债 bLF0MVLM
C (140)continuous operation 连续生产 N<(`+?
C (141)contra 抵消 5c7a\J9>
C (142)contract cost 合同成本 l'\b(3JF
C (143)contract costing 合同成本计算 M?u)H&kEl
C (144)contribution 贡献毛益 :+!b8[?Z
C (145)contribution centre 贡献中心 ra2q. H
C (146)contribution chart 贡献图 Oh4WYDyT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 CnYX\^Ow
C (148)contribution to salesration 贡献毛益对销售比率 iH0c1}<k$
C (149)control 控制 dD<kNa}2
C (150)control account 控制帐户 BIyG[y?qO
C (151)control limits 控制限度 E/;YhFb[
C (152)controllability concept 可控制概念 !:{_<