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注会《审计》英语常用词汇 ^{W#ut>IN
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1.audit 审计 UT9=S21
2.attestation 鉴证 cCj pQ
3.credibility 可信赖程度 XTZI!
4.audit of financial statements 财务报表审计 *0^t;A+
5.agreed-upon procedures 执行商定程序 {:3XP<hqN
6.high levels of assurance 高水平保证 ,A>i)brc
7.compilation 编制
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8.reliability 可靠性 fV;&)7d&
9.relevance 相关性 B43o_H|s
10.professional skepticism 职业谨慎 d%istFL)
11.objectivity 客观性 IrRn@15,
12. professional competence 专业胜任能力 Lz
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13.Senior/CPA-in-charge 项目经理 ,QpDz{8
14.audit engagement letter 业务约定书 e<p_u)m
15.recurring audit 连续审计 pP'-}%
16.the client 委托人 N!fp;jvG
17.change CPA 更换注册会计师 ?ExfxR!~
18.the existing CPA 现任注册会计师 n]B)\D+V^
19.the successor CPA 后任注册会计师 Kup-O
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20.the preceding CPA前任注册会计师 uK?T<3]'
21.issue the audit report 出具审计报告 H\kqmPl&
22.expert 专家 XKsG2>l-W
23.the board of directors 董事会 1?(mE7H#
24.knowledge of the entity‘ s business 了解被审计单位情况 y(RbW_
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25.assess material misstatement risks评估重大错报风险 >oc7=F<8lS
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 /Ki :6
27.a general knowledge of —— 初步了解―――的情况 "gCSbMq(Vq
28.a more knowledge of—— 进一步了解的情况 omV.Qb'NS
29.the prior year‘s working papers 以前年度工作底稿 n#N<
zC/
30.minutes of meeting 会议纪要 +{/zP{jH
31.business risks 经营风险
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32.appropriateness 适当性 l!ye\
33.accounting estimate 会计估计 @ %z5]w
34.management representations 管理层声明 IEzZ$9,A5
35.going concern assumption 持续经营假设 )^!-Aj\x
36.audit plan 审计计划 $`'^&o;&f
37.significant audit areas 重点审计领域 $Mx.8FC +
38.error 错误 ,Z%!38gGsu
39.fraud舞弊 ji(S ?^
40.modified or additional procedures 修改或追加审计程序 "VWxHRVg4M
41.misappropriation of assets 侵占资产 LFSOHJj
42.transactions without substance 虚假交易 gWS49*O
43.unusual pressures 异常压力 E"X
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44.the suspected noncompliance 涉嫌存在违法行为 )m[!HE`cZ
45.materialiy 重要性 %!rsu-W:Y
46.exceed the materiality level 超过重要性水平 wH#k~`M
47.approach the materiality level 接近重要性水平 iA ZtV'VQ)
48.an acceptably low level 可接受水平 vfhip"1
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 RpLm'~N'
50.misstatements or omissions 错报或漏报 %h%r6EB1F
51.aggregate 总计 i6m;2 UAa
52.subsequent events 期后事项 3iWLo Qm
53.adjust the financial statements 调整财务报表 raJyo>xXb5
54.perform additional audit procedures 实施追加的审计程序 .: 7h=neEW
55.audit risk 审计风险 ^:-%tpB#!
56.detection risk 检查风险 wq]nz!
57.inappropriate audit opinion 不适当的审计意见 ij hMJ?3
58.material misstatement 重大的错报 72-@!Z0e
59.tolerable misstatement 可容忍错报 &P ;6P4x
60.the acceptable level of detection risk 可接受的检查风险 udc9
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Q)a*bPz
62.simall business 小规模企业 <{-DYRiN
63.accounting system 会计系统 n?
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64.test of control 控制测试 EoY#D'[
65.walk-through test 穿行测试 jv0e&rt
66.communication 沟通 <E\BKC%M
67.flow chart 流程图 C1G Wi4)
68.reperformance of internal control 重新执行 ^ O`
69.audit evidence 审计证据 V,M8RYOnC!
70.substantive procedures 实质性程序 [1vrv(u>
71.assertions 认定 R1q04Zj{2
72.esistence 存在 56':U29.]
73.occurrence 发生 50H [u|
74.completeness 完整性 hrAI@.Bo
75.rights and obligations 权利和义务 Dkdm~~Rr
76.valuation and allocation 计价和分摊 7SqsVq`[~
77.cutoff 截止 Bv=Z*"Fv
78.accuracy 准确性 Tf0#+6 1>
79.classification 分类 fCVSVn"o
80.inspection 检查 5!cplx=<
81.supervision of counting 监盘 &FanD
82.observation 观察 g*]<]%Py"
83.confirmation 函证 9Pb0Olh
84.computation 计算 U&eLj"XZ
85.analytical procedures 分析程序 etDB|(,z
86.vouch 核对 >$"bwr}'4B
87.trace 追查 yz+r@I5
88.audit sampling 审计抽样 )US)-\^
89.error 误差 $4M3j%S
90.expected error 预期误差 Y|lMa?\E
91.population 总体 QnGJ4F
92.sampling risk 抽样风险 o4Ba l^=[
93.non- sampling risk 非抽样风险 7PvuKAv?k
94.sampling unit 抽样单位 FP\[7?ZLn
95.statistical sampling 统计抽样 "M*\,IH
96.tolerable error 可容忍误差 ! 9N%=6\
97.the risk of under reliance 信赖不足风险 &`%C'KZ
98.the risk of over reliance 信赖过度风险 kdo)y(fn@
99.the risk of incorrect rejection 误拒风险 #e0+;kBh
100. the risk of incorrect acceptance 误受风险 g+CHF?O
101.working trial balance 试算平衡表 >%[W2L\'
102.index and cross-referencing 索引和交叉索引 k4l72 'P
103.cash receipt 现金收入 2Vi[qS^
104.cash disbursement 现金支出 C'$U1%:
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105.bank statement 银行对账单 M>^IQ
106.bank reconciliation 银行存款余额调节表 @F1pu3E
107.balance sheet date 资产负债表日 @rdC/=Y[
108.net realizable value 可变现净值 :dj@i6
109.storeroom 仓库 PQs9@]w[
110.sale invoice 销售发票 fGfv{4R
111.price list 价目表 lwB!ti
112.positive confirmation request 积极式询证函 l{3utQH-=z
113.negative confirmation request 消极式询证函 b13>>'BMB
114.purchase requisition 请购单 ](ninSX1w
115.receiving report 验收报告 lDA%M3
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116.gross margin 毛利 ?:2Xh/8-
117.manufacturing overhead 制造费用 = G_6D
118.material requisition 领料单 }qg!Um0
119.inventory-taking 存货盘点 bd9c/>&
120.bond certificate 债券 Cm&itG
121.stock certificate 股票 8;5/_BwMu
122.audit report 审计报告 Yl f4q/-
123.entity 被审计单位 ,8
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124.addressee of the audit report 审计报告的收件人 g?`J ,*y
125.unqualified opinion 无保留意见 7D^A:f
126.qualified opinion 保留意见 AX)zSr Xn
127.disclaimer of opinion 无法表示意见 cZ(XY}
128.adverse opinion 否定意见 |
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用
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A (3)absorption costing 吸收成本计算 ;Cy@TzO/|
A (4)account 账户,报表 t Z%?vY~!
A (5)accounting postulate 会计假设 OwEz(pj@
A (6)accounting series release 会计公告文件 MoA{ /{
A (7)accounting valuation 会计计价 WAEKvM4*i0
A (8)account sale 承销清单 o?3R HP47
A (9)accountability concept 经营责任概念 : ?V;
A (10)accountancy 会计职业 c' 6H@m#=
A (11)accountant 会计师 pA2U+Q@
A (12)accounting 会计 ^#4s/mdVO
A (13)agency cost 代理成本 `4=b|N+b"
A (14)accounting bases 会计基础 a !IH-XJ2
A (15)accounting manual 会计手册 @.{
A (16)accounting period 会计期间 w9FI*30
A (17)accounting policies 会计方针 =bDG|:+
A (18)accounting rate of return 会计报酬率 EI;\of2,
A (19)accounting reference date 会计参照日 V#~.Jg7
A (20)accounting reference period 会计参照期间 bm4W,
A (21)accrual concept 应计概念 QJ>>&`{,
A (22)accrual expenses 应计费用 piP8ObGjy
A (23)acid test ration 速动比率(酸性测试比率) y AWDk0bx
A (24)acquisition 购置 GXfVjC31z
A (25)acquisition accounting 收购会计 r)t^qhn
A (26)activity based accounting 作业基础成本计算 u!
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A (27)adjusting events 调整事项 'GFzI:Xr
A (28)administrative expenses 行政管理费 AUC<
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A (29)advice note 发货通知 gY9"!IVe+
A (30)amortization 摊销 coWB KWF
A (31)analytical review 分析性检查 -db+Y:xUZ
A (32)annual equivalent cost 年度等量成本法 ]Q3Gj@6
A (33)annual report and accounts 年度报告和报表 ZwMw g t
A (34)appraisal cost 检验成本 @I&"P:E0F;
A (35)appropriation account 盈余分配账户 +[ItkfSod!
A (36)articles of association 公司章程细则 ;i9CQ0e?
A (37)assets 资产 +RkY
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A (38)assets cover 资产保障 ~laZ(Bma);
A (39)asset value per share 每股资产价值 T?Y\~.+99
A (40)associated company 联营公司 Ps7%:|K]
A (41)attainable standard 可达标准 fDd!Mt
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A (42)attributable profit 可归属利润 ! Cl/=0$[L
A (43)audit 审计 V%ch'
A (44)audit report 审计报告 e@OA>
A (45)auditing standards 审计准则 zqh{=&Tjx
A (46)authorized share capital 额定股本 q8Dwu3D
A (47)available hours 可用小时 +a/o)C{
A (48)avoidable costs 可避免成本 2An`{')
B (49)back-to-back loan 易币贷款 @m V C
B (50)backflush accounting 倒退成本计算 h6*`V
B (51)bad debts 坏帐 D@^ZpN8r
B (52)bad debts ratio 坏帐比率 'l|_$3
B (53)bank charges 银行手续费 A-5+#
B (54)bank overdraft 银行透支 6<Z:Xw
B (55)bank reconciliation 银行存款调节表 yjd'{B9{
B (56)bank statement 银行对账单 4*x!B![]y
B (57)bankruptcy 破产 X}(0y
B (58)basis of apportionment 分摊基础 3ZlI$r(
B (59)batch 批量
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B (60)batch costing 分批成本计算 0?SLRz8
B (61)beta factor B(市场)风险因素 F-^HN%
B (62)bill 账单 j&A3s{S4A
B (63)bill of exchange 汇票 (fa?ftK
B (64)bill of landing 提单 l,.?-|Poa
B (65)bill of materials 用料预计单 `l2q G#
B (66)bill payable 应付票据 P0xLx
B (67)bill receivable 应收票据 QIK73^
B (68)bin card 存货记录卡 "ILWIzf.]
B (69)bonus 红利 `fZD%o3l
B (70)book-keeping 薄记 cO,V8#H
B (71)Boston classification 波士顿分类 'c&@~O;^d
B (72)breakeven chart 保本图 Net)l@IB]
B (73)breakeven point 保本点 [+g@@\X4
B (74)breaking-down time 复位时间 ;YDF*~9u
B (75)budget 预算 t
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B (76)budget center 预算中心 6#M0AG
B (77)budget cost allowance 预算成本折让 8/"|VE DOr
B (78)budget manual 预算手册 wy{>gvqK
B (79)budget period 预算期间 7E`(8i
B (80)budgetary control 预算控制 R*Z]
B (81)budgeted capacity 预算生产能力 \oX8/-0 f
B (82)burden 制造费用 Wk\@n+Q{]
B (83)business center 经营中心 {~fCqP.2
B (84)business entity 营业个体 {Mr~%y4
B (85)business unit 经营单位 [OZ=iz.
B (86)buy-out management 管理性购买产权 u'i%~(:$\)
B (87)by-product 副产品 i*CQor6|z
C (88)called-up share capital 催缴股本 6lmiMU&