-Zc![cAlO
Ew,T 5GG
注会《审计》英语常用词汇 elO<a]hX
}DjYGMrTB
a.%LHb
1.audit 审计 ;_"U "?h_J
2.attestation 鉴证 eN>0wd5{L
3.credibility 可信赖程度 *3+-W
4.audit of financial statements 财务报表审计 ZxHJ<2oD
5.agreed-upon procedures 执行商定程序 ukAKFc^)k
6.high levels of assurance 高水平保证 1{PG>W
7.compilation 编制 lj[,|[X7`
8.reliability 可靠性 D$r
Uid
9.relevance 相关性 uO(w1Q"^
10.professional skepticism 职业谨慎 SreYJT%
11.objectivity 客观性 W`)<vGn=Y
12. professional competence 专业胜任能力 \
v2H^j/
13.Senior/CPA-in-charge 项目经理 7{M>!}
rY
14.audit engagement letter 业务约定书 tw K^I6@
15.recurring audit 连续审计 m#5_%3T
16.the client 委托人 $P {K2"Oc
17.change CPA 更换注册会计师 T0QvnIaP
18.the existing CPA 现任注册会计师 *b|NjwmB
19.the successor CPA 后任注册会计师 Ngy=!g?Hk=
20.the preceding CPA前任注册会计师 %,V
YiW0
21.issue the audit report 出具审计报告 uh3)0.nR
22.expert 专家 [~mGsXV
23.the board of directors 董事会 *I*i>==Z
24.knowledge of the entity‘ s business 了解被审计单位情况 v}(6 <wnnS
25.assess material misstatement risks评估重大错报风险 <nHkg<O6Y
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <M+R\SH-
27.a general knowledge of —— 初步了解―――的情况 rpV1y$n<F
28.a more knowledge of—— 进一步了解的情况 5LW}h^N
29.the prior year‘s working papers 以前年度工作底稿 Va<eusl
30.minutes of meeting 会议纪要 :1wrVU-?h
31.business risks 经营风险
R= 5**
32.appropriateness 适当性 [
!%R#+o=F
33.accounting estimate 会计估计 ;`j/D@H
34.management representations 管理层声明 yi6N-7
35.going concern assumption 持续经营假设 a\5FAkI
36.audit plan 审计计划 Ao.\
37.significant audit areas 重点审计领域 ][@F
38.error 错误 DDd/DAkCX
39.fraud舞弊 ]N)DS+V/
40.modified or additional procedures 修改或追加审计程序 .2:\:H~3
41.misappropriation of assets 侵占资产 4gBp8*2
42.transactions without substance 虚假交易 vzo4g,Bj
43.unusual pressures 异常压力 _t>"5s&i
44.the suspected noncompliance 涉嫌存在违法行为 9U_ks[Qa
45.materialiy 重要性 vT{ kL
46.exceed the materiality level 超过重要性水平 "
M
H6fF
47.approach the materiality level 接近重要性水平 XEH}4;C'{
48.an acceptably low level 可接受水平 kI\tqNJ i
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 gX @`X
50.misstatements or omissions 错报或漏报 ocR dbmS
51.aggregate 总计 lU4}B`#"v
52.subsequent events 期后事项 :7.Me;RA
53.adjust the financial statements 调整财务报表 4`v!Z#e/aX
54.perform additional audit procedures 实施追加的审计程序 m@G i6
55.audit risk 审计风险 S33j?+Vs
56.detection risk 检查风险 /BA{O&Ro^
57.inappropriate audit opinion 不适当的审计意见 TpfZ>d2
58.material misstatement 重大的错报 &l2
TeC@;
59.tolerable misstatement 可容忍错报 A#@_V'a8
60.the acceptable level of detection risk 可接受的检查风险 c-1q2y
61.assessed level of material misstatement risk 重大错报风险的评估水平 <,@%*G1-
62.simall business 小规模企业 z%d#@w0X1
63.accounting system 会计系统 _S?qDG{E|
64.test of control 控制测试 #@.-B,]
65.walk-through test 穿行测试 m.Lij!0
66.communication 沟通 ii|?;
67.flow chart 流程图 9q[;u[A8^
68.reperformance of internal control 重新执行 )r6EW`$
69.audit evidence 审计证据 IVvtX}
70.substantive procedures 实质性程序 : 3ZYJW1
71.assertions 认定 [a1jCo
72.esistence 存在 n.6T
OF
73.occurrence 发生 rxZi8w>}
74.completeness 完整性 o+ O}Te
75.rights and obligations 权利和义务 8G^<[`.@j
76.valuation and allocation 计价和分摊 ;@mRo`D`
77.cutoff 截止 t;qP']2
78.accuracy 准确性 hlJpElYf
79.classification 分类
]wn/BG)
80.inspection 检查 fC-P.:F#I
81.supervision of counting 监盘 X JGB)3QI
82.observation 观察 rfcN/:k
83.confirmation 函证 ]1`g^Z@ 0
84.computation 计算 )q~DTR^z-
85.analytical procedures 分析程序 aEVsU|
86.vouch 核对 ,T{<vRj7_
87.trace 追查 jQs>`P-CM
88.audit sampling 审计抽样 -%c<IX>z9
89.error 误差 s<QkDERMX
90.expected error 预期误差 EM j;2!
91.population 总体 c@(&[/q!
92.sampling risk 抽样风险 T/r#H__
`
93.non- sampling risk 非抽样风险 W_YY#w
f_
94.sampling unit 抽样单位 q1VH5'p@
95.statistical sampling 统计抽样 |pZUlQbb
96.tolerable error 可容忍误差 T3
%C%BcX
97.the risk of under reliance 信赖不足风险 |9K<-y
D
98.the risk of over reliance 信赖过度风险 )Di \_/G
99.the risk of incorrect rejection 误拒风险 I s57F4[}
100. the risk of incorrect acceptance 误受风险 d3Di/Iej
101.working trial balance 试算平衡表 d=* x
#In
102.index and cross-referencing 索引和交叉索引 ?knYY>Kzh1
103.cash receipt 现金收入 D1s4`V -
104.cash disbursement 现金支出 H U+ I
105.bank statement 银行对账单 G'z{b$?/[
106.bank reconciliation 银行存款余额调节表 3.Gj4/f
107.balance sheet date 资产负债表日 m6mwyom.
108.net realizable value 可变现净值 yzsab ^]
109.storeroom 仓库 m#e
3%150{
110.sale invoice 销售发票 ?
zDa=7 J
111.price list 价目表 ->{d`-}m'
112.positive confirmation request 积极式询证函 xG2F!WeF
113.negative confirmation request 消极式询证函 X|LxV]
114.purchase requisition 请购单 wB
k@F5\<
115.receiving report 验收报告 0ZpFE&
116.gross margin 毛利 w(d>HHg
117.manufacturing overhead 制造费用 6=hk=2]f
118.material requisition 领料单 rNOES3[~
119.inventory-taking 存货盘点
Y k7-`
120.bond certificate 债券
G bP!9I
121.stock certificate 股票 |J5 =J
122.audit report 审计报告 (oz$B0HO:
123.entity 被审计单位 $(pF;_W
124.addressee of the audit report 审计报告的收件人 Y5q3T`xE
125.unqualified opinion 无保留意见 %qf V+^
126.qualified opinion 保留意见 ;lX(}2tXW
127.disclaimer of opinion 无法表示意见 >x1p%^cA;=
128.adverse opinion 否定意见 g| <wyt[
_6@hTe
n`
A (1)ABC 作业基础成本计算 ^D^JzEy'?C
A (2)absorbed overhead 已吸收制造费用 ^eYqll
/U
A (3)absorption costing 吸收成本计算 F^$led1/F
A (4)account 账户,报表 fl\aqtF
A (5)accounting postulate 会计假设 V%0I%\0Y
A (6)accounting series release 会计公告文件 az;Q"V'6
A (7)accounting valuation 会计计价 qml2XJ>
A (8)account sale 承销清单 0JuD^
A (9)accountability concept 经营责任概念 oB1>x^
A (10)accountancy 会计职业 Joe_P
S
A (11)accountant 会计师 [%A4]QzWh
A (12)accounting 会计 t`'iU$:1f
A (13)agency cost 代理成本 5+Mdh`
A (14)accounting bases 会计基础 t>)45<PEw
A (15)accounting manual 会计手册 BI?@1q}:
A (16)accounting period 会计期间 1SIq[1
A (17)accounting policies 会计方针 #L}+H!Myh
A (18)accounting rate of return 会计报酬率 G$zL)R8GE|
A (19)accounting reference date 会计参照日 ?|{XZQ~
A (20)accounting reference period 会计参照期间 <|Yj%f
A (21)accrual concept 应计概念 .9[45][FK
A (22)accrual expenses 应计费用 S"m cUU}}
A (23)acid test ration 速动比率(酸性测试比率) -D^A:}$
A (24)acquisition 购置 ^rl"rEA
A (25)acquisition accounting 收购会计 Q:C$&-$
A (26)activity based accounting 作业基础成本计算 S{Hx]\
A (27)adjusting events 调整事项 )2q
~u%9n
A (28)administrative expenses 行政管理费 Qe"pW\
A (29)advice note 发货通知 |WryBzZ>on
A (30)amortization 摊销 nP~({:l8X
A (31)analytical review 分析性检查 RR;AJ8wd
A (32)annual equivalent cost 年度等量成本法 ~rr 4ok
A (33)annual report and accounts 年度报告和报表 M@1r:4CoKH
A (34)appraisal cost 检验成本 {Hmo1|_S|
A (35)appropriation account 盈余分配账户 OYC_;CP
A (36)articles of association 公司章程细则 HBE.F&C88
A (37)assets 资产 PYRd]%X
A (38)assets cover 资产保障 3l<S}k@M)
A (39)asset value per share 每股资产价值 q-ES6R
A (40)associated company 联营公司 J~B
7PW
A (41)attainable standard 可达标准 I:V0Xxz5t
y7i %W4
A (42)attributable profit 可归属利润 e,_
-Je
A (43)audit 审计 Fk;oE'"D
A (44)audit report 审计报告 Il@Y|hK
A (45)auditing standards 审计准则 Si9Z>MR
A (46)authorized share capital 额定股本 Z+`{ 7G?4m
A (47)available hours 可用小时 L%}zVCg
A (48)avoidable costs 可避免成本 tcr/
/
B (49)back-to-back loan 易币贷款 `cQo0{xK
B (50)backflush accounting 倒退成本计算 M~*u;vA/
B (51)bad debts 坏帐 :HxA`@Ok
B (52)bad debts ratio 坏帐比率 raVA?|'g~
B (53)bank charges 银行手续费 RC|!+
TD
B (54)bank overdraft 银行透支 YKbCdLQ
B (55)bank reconciliation 银行存款调节表 vKwQXR~C
B (56)bank statement 银行对账单 p Rdk>Ph
B (57)bankruptcy 破产 ./j,Z$|
B (58)basis of apportionment 分摊基础 p,pR!qC>
B (59)batch 批量 Cd79 tu|
B (60)batch costing 分批成本计算 d%I"/8-J
B (61)beta factor B(市场)风险因素 Uawpfgc}
B (62)bill 账单 dm"n%
B (63)bill of exchange 汇票 1T_QX9
B (64)bill of landing 提单 . #Z+Z
B (65)bill of materials 用料预计单 (C]
SH\
B (66)bill payable 应付票据 ']-@?sD$
B (67)bill receivable 应收票据 &0TVi
B (68)bin card 存货记录卡 +bK.NcS
B (69)bonus 红利 oBq 49u1
B (70)book-keeping 薄记 'evj,zFhW
B (71)Boston classification 波士顿分类 ]{
BEr*
B (72)breakeven chart 保本图 Uq_j\A;c
B (73)breakeven point 保本点 vkS)E0s
B (74)breaking-down time 复位时间 aKUS5jDu
B (75)budget 预算 jJ4qR:]
B (76)budget center 预算中心 D9mz9
B (77)budget cost allowance 预算成本折让 .I VlEG0
B (78)budget manual 预算手册 ``,k5!a66\
B (79)budget period 预算期间 MF60-VE
B (80)budgetary control 预算控制 )yY6rI;:
B (81)budgeted capacity 预算生产能力 xCzebG["
B (82)burden 制造费用 H_!4>G@
B (83)business center 经营中心 VN0mDh?E
B (84)business entity 营业个体 ]nQt>R p_
B (85)business unit 经营单位 1C Pjil*eb
B (86)buy-out management 管理性购买产权 FG3UZVUg9
B (87)by-product 副产品 ]`g
<w#
C (88)called-up share capital 催缴股本 3Y)PU=
C (89)capacity 生产能力 @cRZk`|1n
C (90)capacity ratios 生产能力比率 xR"M*%{@0
C (91)capital 资本 [>#*B9
C (92)capital assets pricing model资本资产计价模式 MRr</o
C (93)capital commitment 承诺资本 ;U:
{/
C (94)capital employed 已运用的资本 $qF0ltUQ
C (95)capital expenditure 资本支出 vhvdKD
C (96)capital expenditureauthorization 资本支出核准 Et"?8\"n7
C (97)capital expenditure control 资本支出控制 ,y9iKkg
C (98)capital expenditure proposal资本支出申请 ;TcvA
C (99)capital funding planning 资本基金筹集计划 !|2VWI}
C (100)capital gain 资本收益 ]Ni$.@Hu$
C (101)capital investment appraisal资本投资评估 2M)]!lYy
C (102)capital maintenance 资本保全 #U=X NU}k
C (103)capital resource planning 资本资源计划 9p 4"r^
C (104)capital surplus 资本盈余 H4OhIxK
C (105)capital turnover 资本周转率 mD:IO
C (106)card 记录卡 &2-L.Xb
C (107)cash 现金 Y=Z1Tdxa|
C (108)cash account 现金账户 PUQES(&
C (109)cash book 现金账薄 !@u>A_
C (110)cash cow 金牛产品 _<$>*i
R
C (111)cash flow 现金流量 &Gm$:T'~
C (112)cash discounted 现金贴现 !$A 37j6
C (113)cash flow budget 现金流量预算 {Z; jhR,
C (114)cash flow statement 现金流量表 #jpoHvth
C (115)cash ledger 现金分类账 @ZN^1?][
C (116)cash limit 现金限额 #tt?!\8C
C (117)CCA 现时成本会计 .%'(9E
C (118)center 中心 e@@?AB$n(
C (119)changeover time 变更时间 J68j=`Y
C (120)chartered entity 特许经济个体 %2'A
pp
C (121)cheque 支票 >$gG/WD?KR
C (122)cheque register 支票登记薄 O_$dI*RK
C (123)coin analysis 零钱分类 U%7i=Z{^Ks
C (124)classification 分类 O 2{)WWOT
C (125)clock card 工时卡 yix'rA -T
C (126)code 代码 B)$c|dUV
C (127)commitment accounting 承诺确认会计 I O%6 O
C (128)common cost 共同成本 cN! uV-e
C (129)company limited byguarantee 有限担保责任公司 %CZ-r"A
C (130)company limited shares 股份有限公司 7;.xc{
C (131)competitive position 竞争能力状况 >}~#>Ru
C (132)concept 概念 53 QfTP
C (133)conglomerate 跨行业企业 sGY_{CZ:
C (134)consistency concept 一致性概念 %I!:I
Ta
C (135)consolidated accounts 合并报表 QU{ Ech'
C (136)consolidation accounting 合并会计 ggtDN{t
C (137)consortium 财团 C0.'_
C (138)contingency plan 应急计划 Xf=XBoN|
C (139)contingent liabilities 或有负债 W$dn_9W
C (140)continuous operation 连续生产 "SN4*
C (141)contra 抵消
|eoid?=
C (142)contract cost 合同成本 ST
fyCtS
C (143)contract costing 合同成本计算 R cY>k
C (144)contribution 贡献毛益 ;;5Uwd'-
C (145)contribution centre 贡献中心 *fO3]+)d+
C (146)contribution chart 贡献图 &