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注会《审计》英语常用词汇 *.nC'$-2r
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1.audit 审计 1#9qP~#]'{
2.attestation 鉴证 Xk8+
3.credibility 可信赖程度 MY1s
4.audit of financial statements 财务报表审计 c
4xh
5.agreed-upon procedures 执行商定程序 >U?HXu/TJr
6.high levels of assurance 高水平保证 9)N/J\b
7.compilation 编制 RRR'azT
8.reliability 可靠性 s
wgn( -
9.relevance 相关性 $Pv;>fHu
10.professional skepticism 职业谨慎 =iF}41a
11.objectivity 客观性 rWzw7T~
12. professional competence 专业胜任能力 HMDQEd;
13.Senior/CPA-in-charge 项目经理 f7NK
0kuA
14.audit engagement letter 业务约定书 OT/*|Pn9
15.recurring audit 连续审计 T"ors]eI
16.the client 委托人 "_dh6naZX
17.change CPA 更换注册会计师 $C@v
18.the existing CPA 现任注册会计师 H%2Y8}
19.the successor CPA 后任注册会计师 CDOqdBQ
20.the preceding CPA前任注册会计师 iF:`rIC
21.issue the audit report 出具审计报告 ^,F8 ha
22.expert 专家 ?L.c~w;l
23.the board of directors 董事会
;/.ZjTRw
24.knowledge of the entity‘ s business 了解被审计单位情况 qC<!!473 ?
25.assess material misstatement risks评估重大错报风险 9nIBs{`/Ac
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 MW&ww14
27.a general knowledge of —— 初步了解―――的情况 9;,_Qq
28.a more knowledge of—— 进一步了解的情况 Gc6`]7 s
29.the prior year‘s working papers 以前年度工作底稿 p<%76H
A
30.minutes of meeting 会议纪要 Ip_S8
;;
31.business risks 经营风险 e+J|se4L5
32.appropriateness 适当性 &d/v/Y
33.accounting estimate 会计估计 ra#s!m1
34.management representations 管理层声明 ;;4xpg
35.going concern assumption 持续经营假设 U-+%e:v
36.audit plan 审计计划 4'L
%Wz[6
37.significant audit areas 重点审计领域 i&KD)&9b#
38.error 错误 57:Wh=x
39.fraud舞弊 #IH7WaN
40.modified or additional procedures 修改或追加审计程序 F=}-ngx8&
41.misappropriation of assets 侵占资产 w
s(9@
42.transactions without substance 虚假交易 T^'NC8v
43.unusual pressures 异常压力 ZLK@x.=
44.the suspected noncompliance 涉嫌存在违法行为 'J*)o<%
45.materialiy 重要性 mMLxT3Ci8
46.exceed the materiality level 超过重要性水平 }*0OLUFFJ
47.approach the materiality level 接近重要性水平 '&_<
!Nv3
48.an acceptably low level 可接受水平 _ElA\L4g%
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ya$JX(aUe
50.misstatements or omissions 错报或漏报 Gp6|0:2,L~
51.aggregate 总计 =l%"Om*A
52.subsequent events 期后事项 SVvR]T&_
53.adjust the financial statements 调整财务报表 &gIDcZ
54.perform additional audit procedures 实施追加的审计程序 WHh=hts\
55.audit risk 审计风险 >we/#C"x
56.detection risk 检查风险 K&{*sa r
57.inappropriate audit opinion 不适当的审计意见 etbB;!6
58.material misstatement 重大的错报 9r@T
"$V#c
59.tolerable misstatement 可容忍错报 E2f9J{Ki=
60.the acceptable level of detection risk 可接受的检查风险 []e*Io&[
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?V|t7^+:
62.simall business 小规模企业 j\t"4=,n
63.accounting system 会计系统 ==d@0`
64.test of control 控制测试 U?dd+2^};t
65.walk-through test 穿行测试 UMe@[E=
66.communication 沟通 +bnz%/v
67.flow chart 流程图 nx<q]Juv\
68.reperformance of internal control 重新执行 tmAc=?|Wa
69.audit evidence 审计证据 lZ^UAFF
70.substantive procedures 实质性程序 _SS6@`X
71.assertions 认定 FBfyW-
7
72.esistence 存在 :hB
8hTw]p
73.occurrence 发生 imE5$;
74.completeness 完整性 [&mYW.O<
75.rights and obligations 权利和义务 ti`
R
76.valuation and allocation 计价和分摊 z`b.~<P
77.cutoff 截止 ;D5B$ @W>
78.accuracy 准确性 eit>4xMu
79.classification 分类 ,nMc.
G3
80.inspection 检查 ^FLuhLS\*
81.supervision of counting 监盘 "Q*Z?6[Z
82.observation 观察 a^+b(&;k
83.confirmation 函证 |qra.\
84.computation 计算 M5OH-'
85.analytical procedures 分析程序 m
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2)P~a
86.vouch 核对 V%~u8b
87.trace 追查 XK:KWqW
88.audit sampling 审计抽样 Jt4T)c9
89.error 误差 d OY+| P\
90.expected error 预期误差 ],%}}UN
91.population 总体 HaeF`gI^Ee
92.sampling risk 抽样风险 6"Tr$E
93.non- sampling risk 非抽样风险 ?k4O)?28
94.sampling unit 抽样单位 Gq5)>'D?
95.statistical sampling 统计抽样 e W*nRha
96.tolerable error 可容忍误差 GXaCH))TO
97.the risk of under reliance 信赖不足风险 9\W~5J<7
98.the risk of over reliance 信赖过度风险 ZgO7W]Z4
99.the risk of incorrect rejection 误拒风险 $j
b3#Rj4
100. the risk of incorrect acceptance 误受风险 tYt/m6h
101.working trial balance 试算平衡表 tR#uDE\wR
102.index and cross-referencing 索引和交叉索引 Vxif0Bx&/d
103.cash receipt 现金收入 p\e*eV1dxx
104.cash disbursement 现金支出 :xd&V%u`
105.bank statement 银行对账单 UP:+1Sp9
106.bank reconciliation 银行存款余额调节表 Q!>
8E4Z
107.balance sheet date 资产负债表日 O'JH=
'
108.net realizable value 可变现净值 BY:
cSqAW
109.storeroom 仓库
ZMJ\C|S:
110.sale invoice 销售发票 5v8&C2Jy@
111.price list 价目表
{m}B=u
112.positive confirmation request 积极式询证函 .a:Oj3=0
113.negative confirmation request 消极式询证函 st3
6xS
114.purchase requisition 请购单 r8C6bFYM
115.receiving report 验收报告 rS9*_-NH
116.gross margin 毛利 Uc
e#v)
117.manufacturing overhead 制造费用 0-Xpq,0
118.material requisition 领料单 &..![,)w^!
119.inventory-taking 存货盘点 }vO^%Gd
120.bond certificate 债券 Y VTY{>Q
121.stock certificate 股票 \~nUk7.
122.audit report 审计报告 <u44YvLBm
123.entity 被审计单位 D00rO4~6D%
124.addressee of the audit report 审计报告的收件人 Q>}I@eyJ
125.unqualified opinion 无保留意见 Dbyy H_
126.qualified opinion 保留意见 kYs2AzS{d
127.disclaimer of opinion 无法表示意见 ]\P
128.adverse opinion 否定意见 d
QA J`9B
^~MHxF5d
A (1)ABC 作业基础成本计算 yB}y' 5
A (2)absorbed overhead 已吸收制造费用 xPqpNs-,
A (3)absorption costing 吸收成本计算 `(.ue8T
A (4)account 账户,报表 s
@o"V >t
A (5)accounting postulate 会计假设 L.!:nu]rV
A (6)accounting series release 会计公告文件 ZvNXfC3Ia
A (7)accounting valuation 会计计价 T4Z("
A (8)account sale 承销清单 CT4R/wzY7
A (9)accountability concept 经营责任概念 wr*A
%:
A (10)accountancy 会计职业 &nPv%P,e
A (11)accountant 会计师 :KX/GN!n
A (12)accounting 会计 #:Cr'U
A (13)agency cost 代理成本 .(;k]UP
A (14)accounting bases 会计基础 hFa\x5I5
A (15)accounting manual 会计手册 #f/-i u=L
A (16)accounting period 会计期间 %8
cFzyE*
A (17)accounting policies 会计方针 *goi^Xp
A (18)accounting rate of return 会计报酬率 R|NmkqTK~(
A (19)accounting reference date 会计参照日 $yaE!.Kc
A (20)accounting reference period 会计参照期间 snj4MA@
I]
A (21)accrual concept 应计概念
wSV[nK
A (22)accrual expenses 应计费用 lKIHBi
A (23)acid test ration 速动比率(酸性测试比率) e~rBV+f
A (24)acquisition 购置 scL7PxJ5
A (25)acquisition accounting 收购会计 3 ;.{
O%bX
A (26)activity based accounting 作业基础成本计算 40%p
lNPj
A (27)adjusting events 调整事项 k1-?2kf"{
A (28)administrative expenses 行政管理费 2%vwC]A
A (29)advice note 发货通知 -lSm:O@'
A (30)amortization 摊销 XNu2G19jb
A (31)analytical review 分析性检查 6mdJ
=b#
A (32)annual equivalent cost 年度等量成本法 94nvh:n
A (33)annual report and accounts 年度报告和报表 drtQEc>qT
A (34)appraisal cost 检验成本 j-
F=5)A
A (35)appropriation account 盈余分配账户 3CQpe
A (36)articles of association 公司章程细则 mq'q@@:c
A (37)assets 资产 +$},Hu69j
A (38)assets cover 资产保障 L1)?5D
A (39)asset value per share 每股资产价值 G=Ka{J
A (40)associated company 联营公司 E
C 7
f
A (41)attainable standard 可达标准 m
U
7Ad"
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A (42)attributable profit 可归属利润 <#|3z8N2
A (43)audit 审计 Hg(\EEe
A (44)audit report 审计报告 MzK
&Jh
A (45)auditing standards 审计准则 2b|vb}|t{
A (46)authorized share capital 额定股本 |k
4+I
A (47)available hours 可用小时 8n~@Rj5
A (48)avoidable costs 可避免成本 w
V56LW
B (49)back-to-back loan 易币贷款 yJb;V#
B (50)backflush accounting 倒退成本计算 DU1,i&(
B (51)bad debts 坏帐 nsgNIE{>gO
B (52)bad debts ratio 坏帐比率 ,st4K;-
B (53)bank charges 银行手续费 zP=J5qOZ8
B (54)bank overdraft 银行透支 vgE5(fJh
B (55)bank reconciliation 银行存款调节表 #On1Q:d
B (56)bank statement 银行对账单 fngZ0k!
B (57)bankruptcy 破产 \mc~w4B[)3
B (58)basis of apportionment 分摊基础 y'pG'"U]_
B (59)batch 批量 3Q`'C7Pi
B (60)batch costing 分批成本计算 A;kAAM
B (61)beta factor B(市场)风险因素 Za}91z"
B (62)bill 账单 yxA0#6so
B (63)bill of exchange 汇票 2?
!b!
B (64)bill of landing 提单 ;y k@`<
B (65)bill of materials 用料预计单 KQW
B (66)bill payable 应付票据 de ](l687I
B (67)bill receivable 应收票据 cVulJ6
B (68)bin card 存货记录卡 m5d;lrk@&/
B (69)bonus 红利 )XO2DY1/&
B (70)book-keeping 薄记 $ h_ @`j
B (71)Boston classification 波士顿分类 g>f(5
B (72)breakeven chart 保本图 VCc
4nn#
B (73)breakeven point 保本点 Mu:*(P/
B (74)breaking-down time 复位时间 xOu
cZ+
B (75)budget 预算 C t SAo\F
B (76)budget center 预算中心 s_1]&0<
B (77)budget cost allowance 预算成本折让 @&M$`b
^
B (78)budget manual 预算手册 6K<vyr40
B (79)budget period 预算期间 :EA,0 ,
B (80)budgetary control 预算控制 * rs_k/2(
B (81)budgeted capacity 预算生产能力 'Y"q=@Ei9
B (82)burden 制造费用 `C!Pe84(
B (83)business center 经营中心 o-)E_X
B (84)business entity 营业个体 QL\'pW5
B (85)business unit 经营单位 vB.LbYyF
B (86)buy-out management 管理性购买产权 t<: XY
B (87)by-product 副产品 )(!vd!p5
C (88)called-up share capital 催缴股本 D% 50
C (89)capacity 生产能力 VNytK_F0P
C (90)capacity ratios 生产能力比率 hUlFP
C (91)capital 资本 /-4%ug tD$
C (92)capital assets pricing model资本资产计价模式 &$+yXN
C (93)capital commitment 承诺资本 +p43d:[
C (94)capital employed 已运用的资本 ,g\.C+.S
C (95)capital expenditure 资本支出 Pel3e ~?t
C (96)capital expenditureauthorization 资本支出核准 2'@0|k,yC
C (97)capital expenditure control 资本支出控制 _N<qrH^;
C (98)capital expenditure proposal资本支出申请 7`WK1_rR\
C (99)capital funding planning 资本基金筹集计划 cc^V~-ph
C (100)capital gain 资本收益 zR`]8E]
C (101)capital investment appraisal资本投资评估 .eeM&