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注会《审计》英语常用词汇 #BLmT-cl
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1.audit 审计 DJ.n8hne
2.attestation 鉴证 .{ +Obi
3.credibility 可信赖程度 r>Rm=eKJ
4.audit of financial statements 财务报表审计 Li8$
Rb~q
5.agreed-upon procedures 执行商定程序 h =E)5&Z
6.high levels of assurance 高水平保证 8AgKK=C=
7.compilation 编制 4/:}K>S_
8.reliability 可靠性 PbpnjvVrM
9.relevance 相关性 4_&+]S
10.professional skepticism 职业谨慎 NuQ
l
11.objectivity 客观性 <A+n[h
12. professional competence 专业胜任能力 5N.-m;s
13.Senior/CPA-in-charge 项目经理 "Di8MMGOY
14.audit engagement letter 业务约定书 noL&>G
15.recurring audit 连续审计 f:hsE
16.the client 委托人
o.|P7{v}
17.change CPA 更换注册会计师 9hn+eU
18.the existing CPA 现任注册会计师 sfKu7p uc
19.the successor CPA 后任注册会计师 3 jR I@
20.the preceding CPA前任注册会计师 ~>-MV
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21.issue the audit report 出具审计报告 .0]\a~x
22.expert 专家
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23.the board of directors 董事会 43m@4Yb
24.knowledge of the entity‘ s business 了解被审计单位情况 2/F";tc\'
25.assess material misstatement risks评估重大错报风险 lNRGlTD%
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 l>){cI/D#
27.a general knowledge of —— 初步了解―――的情况 rU!QXg]uD
28.a more knowledge of—— 进一步了解的情况 Vz
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29.the prior year‘s working papers 以前年度工作底稿 p()#+Xy
30.minutes of meeting 会议纪要 |^k&6QO5
31.business risks 经营风险 ]o+5$L,5b
32.appropriateness 适当性 hI>vz
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33.accounting estimate 会计估计 `WRM7
34.management representations 管理层声明 M%(^GdI#Vf
35.going concern assumption 持续经营假设 "\`>Ll
36.audit plan 审计计划 hteAuz4H
37.significant audit areas 重点审计领域 =`pH2SJT
38.error 错误 xm$-:N0q
39.fraud舞弊 >K;DBy*
40.modified or additional procedures 修改或追加审计程序 Qo$j'|lD
41.misappropriation of assets 侵占资产 iO@UzD#v
42.transactions without substance 虚假交易 A}3dx!?7j
43.unusual pressures 异常压力 MP_LdJM1E
44.the suspected noncompliance 涉嫌存在违法行为 |w].*c}Z
45.materialiy 重要性 KBOp}MEz
46.exceed the materiality level 超过重要性水平 *YO^+]nmY
47.approach the materiality level 接近重要性水平 {3`cSm6c
48.an acceptably low level 可接受水平 aM7=>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 q/#pol
50.misstatements or omissions 错报或漏报 f1w_Cl
51.aggregate 总计 Q5xQ5Le
52.subsequent events 期后事项 9y+0Zj+.
53.adjust the financial statements 调整财务报表 7z;X@+O}s
54.perform additional audit procedures 实施追加的审计程序 J~.`
55.audit risk 审计风险 v2
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56.detection risk 检查风险 w<&R|= 93
57.inappropriate audit opinion 不适当的审计意见 `F`{s`E)
58.material misstatement 重大的错报 YN}vAFR`
59.tolerable misstatement 可容忍错报 x:$ xtu
60.the acceptable level of detection risk 可接受的检查风险 <BiSx
61.assessed level of material misstatement risk 重大错报风险的评估水平 _)kTlX:,
62.simall business 小规模企业 %WF]mF T_
63.accounting system 会计系统 pf$gv
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64.test of control 控制测试 2h:{6Gq8
65.walk-through test 穿行测试 RJ1@a
66.communication 沟通 ]?%S0DO*
67.flow chart 流程图 J'C9}7G
68.reperformance of internal control 重新执行 =}g-N)^
69.audit evidence 审计证据 !nU|3S[b
70.substantive procedures 实质性程序 5=&ME(fmV
71.assertions 认定 |*$0~mA
72.esistence 存在 ykYef
73.occurrence 发生 3Fw7q"
74.completeness 完整性 yV*jc`1
75.rights and obligations 权利和义务 "H#pN;)+
76.valuation and allocation 计价和分摊 GTM@
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77.cutoff 截止 K7R!E,oPg
78.accuracy 准确性 [}HS[($
79.classification 分类 -AN5LE9-
80.inspection 检查 N[A9J7}_R
81.supervision of counting 监盘 y$+=>p|d.^
82.observation 观察 jO-T1P']Y
83.confirmation 函证 6of9lO:
84.computation 计算 `S+n,,l
85.analytical procedures 分析程序 =~ k}XB
86.vouch 核对 tOX-vQ
87.trace 追查 R^B8** N
88.audit sampling 审计抽样 cJf&
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89.error 误差 #jJ0Mxg
90.expected error 预期误差 eX1_=?$1P
91.population 总体 7K ~)7U
92.sampling risk 抽样风险 w
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93.non- sampling risk 非抽样风险 +p[O|
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94.sampling unit 抽样单位 Z;S)GUG^
95.statistical sampling 统计抽样 _0BQnzC=
96.tolerable error 可容忍误差 #"8'y
97.the risk of under reliance 信赖不足风险 ,`PYU[
98.the risk of over reliance 信赖过度风险 Cn0s?3Fm
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 -Kw7!
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101.working trial balance 试算平衡表 ?9%$g?3Z
102.index and cross-referencing 索引和交叉索引 <*+[E!oi
103.cash receipt 现金收入 /;vHAtt;f
104.cash disbursement 现金支出 S=W^iA6>
105.bank statement 银行对账单 ]TJ258P}
106.bank reconciliation 银行存款余额调节表 YeVo=hYH@
107.balance sheet date 资产负债表日 2'@D0L
108.net realizable value 可变现净值 );h
109.storeroom 仓库 ]"^p}:
110.sale invoice 销售发票 n1aOpz6`
111.price list 价目表 D^a(|L3;
112.positive confirmation request 积极式询证函 gLY15v4?
113.negative confirmation request 消极式询证函 .4l
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114.purchase requisition 请购单 sy-#E
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115.receiving report 验收报告 ~1aM5Ba{
116.gross margin 毛利 *CbV/j"P?
117.manufacturing overhead 制造费用 ;.<HpDfG_
118.material requisition 领料单 w+Gav4
119.inventory-taking 存货盘点 0fLd7*1>
120.bond certificate 债券 OI8}v
121.stock certificate 股票 0x<G\ l
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122.audit report 审计报告 +=d=
123.entity 被审计单位 .|Yn[?(
124.addressee of the audit report 审计报告的收件人 G*,7pc
125.unqualified opinion 无保留意见 u%6b|M@P
126.qualified opinion 保留意见 oad /xbp@/
127.disclaimer of opinion 无法表示意见 dt>9mF q
128.adverse opinion 否定意见 yY*(!^S
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A (1)ABC 作业基础成本计算 (Q&O'ng1
A (2)absorbed overhead 已吸收制造费用 7z&$\qu2
A (3)absorption costing 吸收成本计算 $~j9{*]5
A (4)account 账户,报表 gzy|K%K
A (5)accounting postulate 会计假设 qq_ZkU@xg
A (6)accounting series release 会计公告文件 =q|//*t2
A (7)accounting valuation 会计计价 Gd'_X D
A (8)account sale 承销清单 ]rNxvFN*j
A (9)accountability concept 经营责任概念 :6u.\u
A (10)accountancy 会计职业 Ino]::ZJ/
A (11)accountant 会计师 9g'6zB
A (12)accounting 会计 =;F7h
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A (13)agency cost 代理成本 _3NH"o
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A (14)accounting bases 会计基础 rZ)7(0BBs
A (15)accounting manual 会计手册 m8G/;V[x
A (16)accounting period 会计期间 (uy\~Zb
A (17)accounting policies 会计方针 ~=t9-AF-
A (18)accounting rate of return 会计报酬率 kY6_n4
A (19)accounting reference date 会计参照日 eAqpP>9n
A (20)accounting reference period 会计参照期间 }W(t>>
A (21)accrual concept 应计概念 O(9*VoD
A (22)accrual expenses 应计费用 J\p-5[E
A (23)acid test ration 速动比率(酸性测试比率) [d-Y1
A (24)acquisition 购置 \qlz<
A (25)acquisition accounting 收购会计 vA[7i*D{w
A (26)activity based accounting 作业基础成本计算 *~*"p)`<
A (27)adjusting events 调整事项 #yU"n-eLR
A (28)administrative expenses 行政管理费 la4%Vqwgu
A (29)advice note 发货通知 G )`gn
A (30)amortization 摊销 0I do_V
A (31)analytical review 分析性检查 DRTT3;,N
A (32)annual equivalent cost 年度等量成本法 #l.s>B4
A (33)annual report and accounts 年度报告和报表 <^'IC9D]
A (34)appraisal cost 检验成本 o>T
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A (35)appropriation account 盈余分配账户 57]La^#
A (36)articles of association 公司章程细则 p,uM)LD
A (37)assets 资产 8Bh
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A (38)assets cover 资产保障 tp }Bz&V
A (39)asset value per share 每股资产价值 AAKc8{
A (40)associated company 联营公司 Fpwhyls
A (41)attainable standard 可达标准 tB4yj_ZF
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A (42)attributable profit 可归属利润 3H4T*&9;n
A (43)audit 审计 "(kiMog-
A (44)audit report 审计报告 -mo4`F
A (45)auditing standards 审计准则 \q24E3zS&
A (46)authorized share capital 额定股本 gQ%mVJB{(
A (47)available hours 可用小时 '?fGI3b~/
A (48)avoidable costs 可避免成本 |}/KueZ
B (49)back-to-back loan 易币贷款 b^()[4M;
B (50)backflush accounting 倒退成本计算 yJlRW!@&:
B (51)bad debts 坏帐 '"ze Im~
B (52)bad debts ratio 坏帐比率 SJi;_bVf
B (53)bank charges 银行手续费 #e[r0f?U
B (54)bank overdraft 银行透支 7s2*VKr
B (55)bank reconciliation 银行存款调节表 _F^NX%
B (56)bank statement 银行对账单 5lM 3In@
B (57)bankruptcy 破产 :<0lC j
B (58)basis of apportionment 分摊基础 E8<,j})*
B (59)batch 批量 Bs>S2]
B (60)batch costing 分批成本计算 xo n^=Wo;
B (61)beta factor B(市场)风险因素 3/(eK%d4Xb
B (62)bill 账单 5$X 8|Ve
B (63)bill of exchange 汇票 322-'S3<
B (64)bill of landing 提单 JRE\R&>g
B (65)bill of materials 用料预计单 YB^m!A),I[
B (66)bill payable 应付票据 "-AFWWKtx
B (67)bill receivable 应收票据 EaH/G
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B (68)bin card 存货记录卡 }*aj&
B (69)bonus 红利 jYBiC DD
B (70)book-keeping 薄记 eu$"GbqY
B (71)Boston classification 波士顿分类 rg
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B (72)breakeven chart 保本图 O0bOv S
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 iU=:YPE+.
B (75)budget 预算 !ZCxi
B (76)budget center 预算中心 l2wu>Ar7.
B (77)budget cost allowance 预算成本折让 (OavgJ+Y
B (78)budget manual 预算手册 yZNg[
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B (79)budget period 预算期间 hQNUA|Q=%
B (80)budgetary control 预算控制 &Wk:>9]Jrb
B (81)budgeted capacity 预算生产能力 C8}=fa3u
B (82)burden 制造费用 O@:R\MwFOZ
B (83)business center 经营中心 rg]z
B (84)business entity 营业个体 ,zJ:a>v
B (85)business unit 经营单位 [p(0g;bx
B (86)buy-out management 管理性购买产权 0U#m7
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B (87)by-product 副产品 mQ<Vwx0
C (88)called-up share capital 催缴股本 BE0Xg
C (89)capacity 生产能力 A,7* 52U
C (90)capacity ratios 生产能力比率 0j}@lOt(
C (91)capital 资本 "tDB[?
C (92)capital assets pricing model资本资产计价模式 3u
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C (93)capital commitment 承诺资本 $H/:
-v
C (94)capital employed 已运用的资本 `nc=@" 1
C (95)capital expenditure 资本支出 5*Dh#FRp
C (96)capital expenditureauthorization 资本支出核准 Q]dKyMSSA
C (97)capital expenditure control 资本支出控制 UA4MtTp`
C (98)capital expenditure proposal资本支出申请 GK3
cQw
C (99)capital funding planning 资本基金筹集计划 ZK<c(,oZ^
C (100)capital gain 资本收益 ]9wTAb
C (101)capital investment appraisal资本投资评估 Zl.,pcL
C (102)capital maintenance 资本保全 y~VL
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C (103)capital resource planning 资本资源计划 zIr-Rx'dL^
C (104)capital surplus 资本盈余 U_UN& /f
C (105)capital turnover 资本周转率 "od2i\
C (106)card 记录卡 sn'E}.uhXH
C (107)cash 现金 0^F!-b^z
C (108)cash account 现金账户 H#T&