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注会《审计》英语常用词汇 tsGt,]O30
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1.audit 审计 i-kj6N5
2.attestation 鉴证 d'bAM{R>
3.credibility 可信赖程度 nw.,`M,N
4.audit of financial statements 财务报表审计 yf
7Sz$Eq
5.agreed-upon procedures 执行商定程序 pv
LA:LW2
6.high levels of assurance 高水平保证 B4uJT~,7>
7.compilation 编制 `=}w(V8pc
8.reliability 可靠性 3u&>r-V6Fn
9.relevance 相关性 i\h"N K
10.professional skepticism 职业谨慎 kK62yz,
11.objectivity 客观性 `B1r+uTP~
12. professional competence 专业胜任能力 ]x;*Z&
13.Senior/CPA-in-charge 项目经理 S9cAw5E(yN
14.audit engagement letter 业务约定书 n:TWZ.9
15.recurring audit 连续审计 rzl0*CR
16.the client 委托人 \my5E\
17.change CPA 更换注册会计师 yX`5x^wVw
18.the existing CPA 现任注册会计师 *#{V^}
19.the successor CPA 后任注册会计师 CO%o.j=1
20.the preceding CPA前任注册会计师 F'
NX
21.issue the audit report 出具审计报告 /"q
wC
22.expert 专家 -a^%9 U
23.the board of directors 董事会 8c
h^e[U`
24.knowledge of the entity‘ s business 了解被审计单位情况
}3%L3v&
25.assess material misstatement risks评估重大错报风险 bi:TX<K+
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\K&$5J{p
27.a general knowledge of —— 初步了解―――的情况 V?yTJJ21X
28.a more knowledge of—— 进一步了解的情况 cN{(XmX5n
29.the prior year‘s working papers 以前年度工作底稿 f!H~BMA+a
30.minutes of meeting 会议纪要 #0:N$'SZ
31.business risks 经营风险 @2X{e7+D
32.appropriateness 适当性 ?QbxC,& i
33.accounting estimate 会计估计 r2h{#2
34.management representations 管理层声明 Z?@oe-mz
35.going concern assumption 持续经营假设 M15jwR!:M
36.audit plan 审计计划 CyHaFUbZ
37.significant audit areas 重点审计领域 6=aXz2.f
38.error 错误 (4GDh%
39.fraud舞弊 yJ0q)x sS
40.modified or additional procedures 修改或追加审计程序 &/\Q 6$a
41.misappropriation of assets 侵占资产 N(7UlS,u'
42.transactions without substance 虚假交易 VGe OoS
43.unusual pressures 异常压力 @,9cpaL3
44.the suspected noncompliance 涉嫌存在违法行为 `!um)4
45.materialiy 重要性 XCP/e p
46.exceed the materiality level 超过重要性水平 [$x&J6jF.
47.approach the materiality level 接近重要性水平 GW;\3@o
48.an acceptably low level 可接受水平 .%x1%TN
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 4?u<i=i
50.misstatements or omissions 错报或漏报 >508-)'
51.aggregate 总计 F5+)=P#
52.subsequent events 期后事项 ge[hAI2I
53.adjust the financial statements 调整财务报表 o`{@':
%D`
54.perform additional audit procedures 实施追加的审计程序 ab!Cu8~v
55.audit risk 审计风险 eX0due
56.detection risk 检查风险 }w|a^=HAp
57.inappropriate audit opinion 不适当的审计意见 t
;-U
58.material misstatement 重大的错报 X+$IaLfCxD
59.tolerable misstatement 可容忍错报 57S!X|CE
60.the acceptable level of detection risk 可接受的检查风险 0W6jF5T
61.assessed level of material misstatement risk 重大错报风险的评估水平 p7Xe[94d^
62.simall business 小规模企业 1SwKd*aRR?
63.accounting system 会计系统 %b1N
lzB+
64.test of control 控制测试 3~ptD5@WF
65.walk-through test 穿行测试 ->u}b?aF
66.communication 沟通 @dHQ}Ni
67.flow chart 流程图 qOD:+b
68.reperformance of internal control 重新执行 2 {I(A2
69.audit evidence 审计证据 UXd
nN;0
70.substantive procedures 实质性程序 VUQx"R
9-
71.assertions 认定 {;2Gl $\r
72.esistence 存在 ~\yk{1S
73.occurrence 发生 oNFvRb2Rd
74.completeness 完整性 `^G?+p2E
75.rights and obligations 权利和义务 G@=H='
:~
76.valuation and allocation 计价和分摊 Qk)E:
77.cutoff 截止 sWGc1jC?.F
78.accuracy 准确性 AEw~LF2w
79.classification 分类 bMvHAtp
80.inspection 检查 1:j[p=Q&
81.supervision of counting 监盘 1${rQ9FIF
82.observation 观察 M/LC:,
83.confirmation 函证 mh :eUFe
84.computation 计算 wj$WE3Y
85.analytical procedures 分析程序 D>`lN
86.vouch 核对 )1ct%rue
87.trace 追查 1$toowb"Zy
88.audit sampling 审计抽样 tXg>R _\C
89.error 误差 ;%YAiW8{Xk
90.expected error 预期误差 6p)dO
c3L
91.population 总体 VQ(l=k:}2
92.sampling risk 抽样风险 )d =8)9B
93.non- sampling risk 非抽样风险 Kd|@
94.sampling unit 抽样单位 sqE? U*8.-
95.statistical sampling 统计抽样 '>U&B}
96.tolerable error 可容忍误差
rsPo~nA
97.the risk of under reliance 信赖不足风险 }}q_QD_
98.the risk of over reliance 信赖过度风险 S uo
99.the risk of incorrect rejection 误拒风险 )ePQN~#K}
100. the risk of incorrect acceptance 误受风险 jT $
101.working trial balance 试算平衡表 6_zyPh
102.index and cross-referencing 索引和交叉索引 Ra-%,cS
103.cash receipt 现金收入 CS\T@)@t
104.cash disbursement 现金支出 uk<JV*R=
105.bank statement 银行对账单 V
3yt{3Or
106.bank reconciliation 银行存款余额调节表 Qs
#7<NQ
107.balance sheet date 资产负债表日 [[A}MF*@
108.net realizable value 可变现净值 ? f>pKe
109.storeroom 仓库 2(s-8E:
110.sale invoice 销售发票 rI;84=v2&9
111.price list 价目表 Bf+7;4-
112.positive confirmation request 积极式询证函 4lsg%b6_%,
113.negative confirmation request 消极式询证函 grbUR)f<?-
114.purchase requisition 请购单
.{-C*
115.receiving report 验收报告 7]pi .1i
116.gross margin 毛利 f~-Ipq;F
117.manufacturing overhead 制造费用 >21f%Z
118.material requisition 领料单 *)82iD
119.inventory-taking 存货盘点
#Ks2a):8
120.bond certificate 债券 mZ!1Vh
121.stock certificate 股票 >og-
jz
122.audit report 审计报告 a%NSL6
123.entity 被审计单位 _I
A{I
124.addressee of the audit report 审计报告的收件人 J<27w3bs~p
125.unqualified opinion 无保留意见 |x$2-RUP
126.qualified opinion 保留意见 pdEUDuX
127.disclaimer of opinion 无法表示意见 ^wTod\y
128.adverse opinion 否定意见 )zYm]\@
kY.3x#w
A (1)ABC 作业基础成本计算 c_dg/!Iu
A (2)absorbed overhead 已吸收制造费用 ,5J}Wo?Q}
A (3)absorption costing 吸收成本计算 am(jmf::
A (4)account 账户,报表 m|%ly
A (5)accounting postulate 会计假设 O$,bNu/g
A (6)accounting series release 会计公告文件 $5v:z
A (7)accounting valuation 会计计价 P(Wr[lH\y
A (8)account sale 承销清单 %5rC`9^
A (9)accountability concept 经营责任概念 R8n/QCeY{
A (10)accountancy 会计职业 FAbl5VW'
A (11)accountant 会计师 kHx6]<
A (12)accounting 会计 H;k-@J
A (13)agency cost 代理成本 2|:xb9#
A (14)accounting bases 会计基础 Xn3
\a81
A (15)accounting manual 会计手册 qdY*y&}"J
A (16)accounting period 会计期间 iW$f1=
i
A (17)accounting policies 会计方针 ,3p$Z
A (18)accounting rate of return 会计报酬率 RM `zxFn
A (19)accounting reference date 会计参照日 $#LR4 [Fq
A (20)accounting reference period 会计参照期间 |a{~Imz{
A (21)accrual concept 应计概念 ]aqg{XdGt
A (22)accrual expenses 应计费用 lq*{2M{[
A (23)acid test ration 速动比率(酸性测试比率) MQ7Hn;`B
A (24)acquisition 购置 } R
s@
A (25)acquisition accounting 收购会计 'pQ\BH
A (26)activity based accounting 作业基础成本计算 6>R|B?I%
A (27)adjusting events 调整事项 d^W1;0
A (28)administrative expenses 行政管理费 #!RO,{FT
A (29)advice note 发货通知 H%^j yGS
A (30)amortization 摊销 `S+B-I0
A (31)analytical review 分析性检查 lVR
a{._m
A (32)annual equivalent cost 年度等量成本法 8sz|
9~
A (33)annual report and accounts 年度报告和报表 K! e51P
A (34)appraisal cost 检验成本 4 /Q4sE~<
A (35)appropriation account 盈余分配账户 d@IV@'Q7u
A (36)articles of association 公司章程细则 .^aqzA=]
A (37)assets 资产 2uy<wJE>
A (38)assets cover 资产保障 +204.Yj?D
A (39)asset value per share 每股资产价值 R}J}Qb
A (40)associated company 联营公司 ),;O
3:n
A (41)attainable standard 可达标准 NpN-''B\
u>-pgu
A (42)attributable profit 可归属利润 9?L,DThQ
A (43)audit 审计 2SHS!6:Rl
A (44)audit report 审计报告 O=2SDuBZ
A (45)auditing standards 审计准则 Z@d(0 z
A (46)authorized share capital 额定股本 3Lw&HtH
A (47)available hours 可用小时 -lDAxp6p
A (48)avoidable costs 可避免成本 3qNLosm#M
B (49)back-to-back loan 易币贷款 7v{s?h->$
B (50)backflush accounting 倒退成本计算 |z%:{
B (51)bad debts 坏帐 ?D8
+wj
B (52)bad debts ratio 坏帐比率 [8$K i$;
B (53)bank charges 银行手续费 O\&[|sGY{
B (54)bank overdraft 银行透支 b<1+q{0r
B (55)bank reconciliation 银行存款调节表 y3{F\K
B (56)bank statement 银行对账单 9#iv|X
B (57)bankruptcy 破产 N
`1W"Rx!
B (58)basis of apportionment 分摊基础 eGr;P aG
B (59)batch 批量 h-+GS%
B (60)batch costing 分批成本计算 /@qnEP%
B (61)beta factor B(市场)风险因素 w0(1o_F7.
B (62)bill 账单 &w"1VOV<
B (63)bill of exchange 汇票 2(5<Wj"
B (64)bill of landing 提单 I/V lH:o
B (65)bill of materials 用料预计单 4t e QG
B (66)bill payable 应付票据 SG@-b(
B (67)bill receivable 应收票据 r>Rm=eKJ
B (68)bin card 存货记录卡 9f U,_`r
B (69)bonus 红利 guc[du
B (70)book-keeping 薄记 >uR0Xs;V
B (71)Boston classification 波士顿分类 LUN"p#1
B (72)breakeven chart 保本图 jSc!"Trl]
B (73)breakeven point 保本点 ecIZ+G)k
B (74)breaking-down time 复位时间 v62O+{
B (75)budget 预算 oTLA&dy@
B (76)budget center 预算中心 &upM,Jsr*
B (77)budget cost allowance 预算成本折让 L$rMfeS
B (78)budget manual 预算手册 >xB[k-C4
B (79)budget period 预算期间 vn"+x_
B (80)budgetary control 预算控制 noL&>G
B (81)budgeted capacity 预算生产能力 1
|T{RY5
B (82)burden 制造费用 !${7 )=|=1
B (83)business center 经营中心 {$H-7-O$
B (84)business entity 营业个体 {a6cA=WTPd
B (85)business unit 经营单位 e/s8?l
B (86)buy-out management 管理性购买产权 O~~WP*N
B (87)by-product 副产品 4SDUTRoa
C (88)called-up share capital 催缴股本 ~>-MV
p
C (89)capacity 生产能力 C(@#I7 G
C (90)capacity ratios 生产能力比率 ,C97|6
rC
C (91)capital 资本 *}<