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注会《审计》英语常用词汇 ;/ wl.'GA
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1.audit 审计 -cDS+*[
2.attestation 鉴证 Sq#AnD6To
3.credibility 可信赖程度 4XL$I*;4
4.audit of financial statements 财务报表审计 }~W:3A{7;
5.agreed-upon procedures 执行商定程序 G6W_)YL
6.high levels of assurance 高水平保证 VO"/cG;]*
7.compilation 编制 e"=/zZH3
8.reliability 可靠性 gMXs&`7P
9.relevance 相关性 ;Dh\2! sr
10.professional skepticism 职业谨慎 .>QzM>zO
11.objectivity 客观性 hc"l^a!7ic
12. professional competence 专业胜任能力 u^6@
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13.Senior/CPA-in-charge 项目经理 L{pz)')I
14.audit engagement letter 业务约定书 EY$Dtb+g8
15.recurring audit 连续审计 '=s{9lxn^
16.the client 委托人 dh9Qo4-{
17.change CPA 更换注册会计师 }I}/e
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18.the existing CPA 现任注册会计师 I{bDa'rX
19.the successor CPA 后任注册会计师 Za[?CA
20.the preceding CPA前任注册会计师 Uu_g_b:z
21.issue the audit report 出具审计报告 H1bHQB
22.expert 专家 Y"{L&H `
23.the board of directors 董事会 m!22tpb
24.knowledge of the entity‘ s business 了解被审计单位情况 {^J/S}L
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25.assess material misstatement risks评估重大错报风险 [zC1LTXe
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 Zr(4Q9fDo
27.a general knowledge of —— 初步了解―――的情况 vl`Qz"Xy
28.a more knowledge of—— 进一步了解的情况 lw\+!}8(
29.the prior year‘s working papers 以前年度工作底稿 HZASIsl
30.minutes of meeting 会议纪要
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31.business risks 经营风险 ?xa70Pb{;
32.appropriateness 适当性 5taR[ukM
33.accounting estimate 会计估计 lpq)vKM}^
34.management representations 管理层声明 uBp,_V?
35.going concern assumption 持续经营假设 hD>]\u
36.audit plan 审计计划 HbI'n,+
37.significant audit areas 重点审计领域 }4uHT.)
38.error 错误 C33BP}c]
39.fraud舞弊 ]iU8n (5f
40.modified or additional procedures 修改或追加审计程序 &nV/XLpG
41.misappropriation of assets 侵占资产 1;*4yJ2
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 N!PPL"5z
44.the suspected noncompliance 涉嫌存在违法行为 @:dn\{Zsea
45.materialiy 重要性 FmtgH1u:=
46.exceed the materiality level 超过重要性水平 |2Vhj
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47.approach the materiality level 接近重要性水平 cyMvjzzRN
48.an acceptably low level 可接受水平 cp:U@Nh
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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 lGlh/B%
50.misstatements or omissions 错报或漏报 12i<b
51.aggregate 总计 bIWSNNV0F
52.subsequent events 期后事项 *5QN:
53.adjust the financial statements 调整财务报表 @Ojbu@A
54.perform additional audit procedures 实施追加的审计程序 CL|d>
55.audit risk 审计风险 sH'IA~7
56.detection risk 检查风险 ~hZr1hT6L
57.inappropriate audit opinion 不适当的审计意见 -Qy@-s $
58.material misstatement 重大的错报 =.`:jZG
59.tolerable misstatement 可容忍错报 `<3%`4z/
60.the acceptable level of detection risk 可接受的检查风险 /Hs\`Kg"!
61.assessed level of material misstatement risk 重大错报风险的评估水平 !.G knDT
62.simall business 小规模企业 bJ"}-s+Dx
63.accounting system 会计系统 } =p e;l
64.test of control 控制测试 tP:ER
65.walk-through test 穿行测试 rNK<p3=7)
66.communication 沟通 \y(ZeNs
67.flow chart 流程图 f`s.|99Y
68.reperformance of internal control 重新执行 Y|
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69.audit evidence 审计证据 en_W4\7^
70.substantive procedures 实质性程序 U!GfDt
71.assertions 认定 qEvbKy}
72.esistence 存在 +=`*`eP:U
73.occurrence 发生 j].=,M<dxE
74.completeness 完整性 MpVZ
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75.rights and obligations 权利和义务 #ZC9=
76.valuation and allocation 计价和分摊 ^, &'
77.cutoff 截止 p)qM{`]G\
78.accuracy 准确性 qOTo p-
79.classification 分类 8 7z]qE
80.inspection 检查 >1qum'
81.supervision of counting 监盘 dEI]|i
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82.observation 观察 XxY wBc'pc
83.confirmation 函证 /u&7!>,
84.computation 计算 y]okOEV0
85.analytical procedures 分析程序 Gc=uKQ+\V
86.vouch 核对 :caXQ)
87.trace 追查 Z?<&@YQS
88.audit sampling 审计抽样 K0{
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89.error 误差 (F j"<
90.expected error 预期误差 IkuE |
91.population 总体 UL.YDU)
92.sampling risk 抽样风险 35H.ZXQp-
93.non- sampling risk 非抽样风险 I&%KOe0
94.sampling unit 抽样单位 kXgc'w6EhF
95.statistical sampling 统计抽样 [#SiwhF|
96.tolerable error 可容忍误差 m++=FsiX=
97.the risk of under reliance 信赖不足风险 &X6hOc:``\
98.the risk of over reliance 信赖过度风险 V/+D
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99.the risk of incorrect rejection 误拒风险 sd _DG8V
100. the risk of incorrect acceptance 误受风险 \ 62!{
101.working trial balance 试算平衡表 hK UK#xx
102.index and cross-referencing 索引和交叉索引 Ftdx+\O_i&
103.cash receipt 现金收入 6VtN4c.Q
104.cash disbursement 现金支出 YmwXA e:
105.bank statement 银行对账单 1=_Qj}!1
106.bank reconciliation 银行存款余额调节表 4 'DEdx,&f
107.balance sheet date 资产负债表日 _l+8[\v
108.net realizable value 可变现净值 4$y P_3
109.storeroom 仓库 \iA.{,VX
110.sale invoice 销售发票 iOtf7.@
111.price list 价目表 U/A
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112.positive confirmation request 积极式询证函 'A,)PZL9i
113.negative confirmation request 消极式询证函 XFv^jSF
114.purchase requisition 请购单 I uC7Hx`z
115.receiving report 验收报告 z~th{4#E;
116.gross margin 毛利 j6E|j>@u
117.manufacturing overhead 制造费用 G+t=+T2m
118.material requisition 领料单 P}"T3u\N
119.inventory-taking 存货盘点 *mz-g7
120.bond certificate 债券 (e#f
121.stock certificate 股票 &W}6Xg(
122.audit report 审计报告 '?$R YU,
123.entity 被审计单位 :W9a t
124.addressee of the audit report 审计报告的收件人 txiX1o!/L
125.unqualified opinion 无保留意见 K@vU_x0Sl
126.qualified opinion 保留意见 bZ#5\L
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127.disclaimer of opinion 无法表示意见 T0@$6&b%\z
128.adverse opinion 否定意见 ><qA+/4]_
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A (1)ABC 作业基础成本计算 m7u" awM^
A (2)absorbed overhead 已吸收制造费用 oS~;>]W
A (3)absorption costing 吸收成本计算 j XYr&F
A (4)account 账户,报表 /z)Nz2W
A (5)accounting postulate 会计假设 p~v0p
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A (6)accounting series release 会计公告文件 1/v#Z#3[
A (7)accounting valuation 会计计价 !j&#R%D
A (8)account sale 承销清单 !xU[BCbfYV
A (9)accountability concept 经营责任概念 qJJ},4}
A (10)accountancy 会计职业 :m<#\!?
A (11)accountant 会计师 q7pe\~q
A (12)accounting 会计 VNs3.
A (13)agency cost 代理成本 RWFvf
A (14)accounting bases 会计基础 V ONC<wC
A (15)accounting manual 会计手册 iZ4"@G:,
A (16)accounting period 会计期间 ^mouWw)a_
A (17)accounting policies 会计方针 TUARYJ6=
A (18)accounting rate of return 会计报酬率 Os*s{2OvO
A (19)accounting reference date 会计参照日 p*U!94Pb
A (20)accounting reference period 会计参照期间 ^I{/j'b&
A (21)accrual concept 应计概念 rN,T}M=2
A (22)accrual expenses 应计费用 +i[vJRLxl~
A (23)acid test ration 速动比率(酸性测试比率) YRCOh:W*
A (24)acquisition 购置 *;F:6p4_
A (25)acquisition accounting 收购会计 6#Rco%07zI
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 g""Ep
A (28)administrative expenses 行政管理费 iz 0:
A (29)advice note 发货通知 03.\!rZZ
A (30)amortization 摊销
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A (31)analytical review 分析性检查 wG73GD38
A (32)annual equivalent cost 年度等量成本法 HM#
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A (33)annual report and accounts 年度报告和报表 O
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A (34)appraisal cost 检验成本 }qR6=J+Dx
A (35)appropriation account 盈余分配账户 <*9(m
A (36)articles of association 公司章程细则 ,b:~Vpb1I
A (37)assets 资产 ff]fN:}V
A (38)assets cover 资产保障 '.jYu7
A (39)asset value per share 每股资产价值 @)wsHW%cjz
A (40)associated company 联营公司 u'^kpr`y
A (41)attainable standard 可达标准 j<k-w
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A (42)attributable profit 可归属利润 h^,av^lg^
A (43)audit 审计 HBZ6 Pj
A (44)audit report 审计报告 /&9R*xNST#
A (45)auditing standards 审计准则 3"sXN)j
A (46)authorized share capital 额定股本 |7Qe
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A (47)available hours 可用小时 6
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A (48)avoidable costs 可避免成本 06?d#{?M1o
B (49)back-to-back loan 易币贷款 F3tIJz>3
B (50)backflush accounting 倒退成本计算 <+<Nsza
B (51)bad debts 坏帐 [,{Nu EI
B (52)bad debts ratio 坏帐比率 n
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B (53)bank charges 银行手续费 YABi`;R]'
B (54)bank overdraft 银行透支 =MvB9gx@r
B (55)bank reconciliation 银行存款调节表 qC5IV}9`
B (56)bank statement 银行对账单 7-0j8$`
B (57)bankruptcy 破产 13*S<\
B (58)basis of apportionment 分摊基础
TF 80WMt
B (59)batch 批量 xdVsbW
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B (60)batch costing 分批成本计算 <;uM/vSi
B (61)beta factor B(市场)风险因素 Pa?{}A
B (62)bill 账单 OJh MM
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B (63)bill of exchange 汇票 fwlicbs '
B (64)bill of landing 提单 L}'^FqO[IW
B (65)bill of materials 用料预计单 ( uG;Q
B (66)bill payable 应付票据 _g-0"a{-
B (67)bill receivable 应收票据 LFZ*mRiuKE
B (68)bin card 存货记录卡 /8Z&Y`G
B (69)bonus 红利 URt+MTU[
B (70)book-keeping 薄记 ;),,Hk
B (71)Boston classification 波士顿分类 V-E 77u6{0
B (72)breakeven chart 保本图 -F 9xPw
B (73)breakeven point 保本点 ((<\VQ,>(
B (74)breaking-down time 复位时间 'Sesh'2
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B (75)budget 预算 d+6q%U
B (76)budget center 预算中心 Pjxj$>&;*j
B (77)budget cost allowance 预算成本折让 9XhH*tBn7(
B (78)budget manual 预算手册 TB= _r(:l+
B (79)budget period 预算期间 IYHN
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B (80)budgetary control 预算控制 =-&h@mB;G
B (81)budgeted capacity 预算生产能力 >YsM'.EF D
B (82)burden 制造费用 l;&kX6 w
B (83)business center 经营中心 ) jt?X}
B (84)business entity 营业个体 kP5G}Bp
B (85)business unit 经营单位 cV_-Bcb
B (86)buy-out management 管理性购买产权 U0iV
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B (87)by-product 副产品 fVVD}GM=
C (88)called-up share capital 催缴股本 kbJ4CF}H
C (89)capacity 生产能力 ~B?Wg!
C (90)capacity ratios 生产能力比率 )heHERbJ
C (91)capital 资本 qJ<l$Ig
C (92)capital assets pricing model资本资产计价模式 Hs_7oy|P
C (93)capital commitment 承诺资本 +@H{H2J 4
C (94)capital employed 已运用的资本 &FJr?hY%
C (95)capital expenditure 资本支出 cSNeWJKA
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C (96)capital expenditureauthorization 资本支出核准 A)Rh
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C (97)capital expenditure control 资本支出控制 @,-D
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C (98)capital expenditure proposal资本支出申请 |[>yJXxEL@
C (99)capital funding planning 资本基金筹集计划 8j :=D!S
C (100)capital gain 资本收益 z.?slYe[
C (101)capital investment appraisal资本投资评估 ;>;it5 l=
C (102)capital maintenance 资本保全 @K}h4Yok
C (103)capital resource planning 资本资源计划 ^".6~{
C (104)capital surplus 资本盈余 N9y+Psh
C (105)capital turnover 资本周转率 n3qRt
C (106)card 记录卡 *"4l}&
C (107)cash 现金 ~jmI`X/
C (108)cash account 现金账户 {E7STLQ_%
C (109)cash book 现金账薄 0IP0zil
C (110)cash cow 金牛产品 -_eG/o=M
C (111)cash flow 现金流量 Y> AT
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C (112)cash discounted 现金贴现 2JcP4!RD
C (113)cash flow budget 现金流量预算 JAI.NKB3
C (114)cash flow statement 现金流量表 NV@$\<
C (115)cash ledger 现金分类账 (<-m|H};
C (116)cash limit 现金限额 M%W#0
C (117)CCA 现时成本会计 b`,Sd.2=('
C (118)center 中心 (d
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C (119)changeover time 变更时间 jW-;Y/S
C (120)chartered entity 特许经济个体 !
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C (121)cheque 支票 UO!} 0'
C (122)cheque register 支票登记薄 c&{= aIe w
C (123)coin analysis 零钱分类 g W9`k,U
C (124)classification 分类 U~t!
C (125)clock card 工时卡 xU}J6 Tv
C (126)code 代码 (/!@
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C (127)commitment accounting 承诺确认会计 79-50}A
C (128)common cost 共同成本 5J1a8RBR
C (129)company limited byguarantee 有限担保责任公司 pjFj{
C (130)company limited shares 股份有限公司 wzJdS}Yy!y
C (131)competitive position 竞争能力状况 1<MJ3"60
C (132)concept 概念 {6wXDZxv
C (133)conglomerate 跨行业企业 a/3'!} &e
C (134)consistency concept 一致性概念 Z,81L3#6
C (135)consolidated accounts 合并报表 J&