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注会《审计》英语常用词汇 Im
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1.audit 审计 o%!8t_1mR
2.attestation 鉴证 px@:t}
3.credibility 可信赖程度 a(+.rf;
4.audit of financial statements 财务报表审计 P
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5.agreed-upon procedures 执行商定程序 [n[!RddY
6.high levels of assurance 高水平保证 :8}iZ.
7.compilation 编制 6Un61s
8.reliability 可靠性 &P+7Um(
9.relevance 相关性 mSn>
10.professional skepticism 职业谨慎 q*^Y8s~3I
11.objectivity 客观性 K$S:V=y%r7
12. professional competence 专业胜任能力 `MMh"# xN
13.Senior/CPA-in-charge 项目经理 dQ4VpR9|;
14.audit engagement letter 业务约定书 T
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15.recurring audit 连续审计 ;#3l&HRKH1
16.the client 委托人 iKy_DV;J
17.change CPA 更换注册会计师 0K\Xxo.=
18.the existing CPA 现任注册会计师 !"*!du28jo
19.the successor CPA 后任注册会计师 k{*IR
20.the preceding CPA前任注册会计师 ~$#"'Tl4J
21.issue the audit report 出具审计报告 f0uzoeL<%
22.expert 专家 CNC3">Dk~9
23.the board of directors 董事会 jv:!vi:
24.knowledge of the entity‘ s business 了解被审计单位情况 6m#V=4e*
25.assess material misstatement risks评估重大错报风险 8>Y
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 3Un{Q~6h
27.a general knowledge of —— 初步了解―――的情况 0 mJvoz\j8
28.a more knowledge of—— 进一步了解的情况 EXlmIY4
29.the prior year‘s working papers 以前年度工作底稿 4!'1o`8vs
30.minutes of meeting 会议纪要 5XSr K
31.business risks 经营风险
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32.appropriateness 适当性 Hzr<i4Y=w9
33.accounting estimate 会计估计 \a:#e%]qz9
34.management representations 管理层声明 Y\7>>
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35.going concern assumption 持续经营假设 k z|2PP
36.audit plan 审计计划 ^/|agQ7D2
37.significant audit areas 重点审计领域 OH` |
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38.error 错误 W|IMnK-
39.fraud舞弊 nXgnlb=
40.modified or additional procedures 修改或追加审计程序 Ls8@@b,t2
41.misappropriation of assets 侵占资产 #
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42.transactions without substance 虚假交易 .A;e`cKb
43.unusual pressures 异常压力 VO_! +
44.the suspected noncompliance 涉嫌存在违法行为 z6~cm6 j
45.materialiy 重要性 V3%"
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46.exceed the materiality level 超过重要性水平 r-M:YB
47.approach the materiality level 接近重要性水平 *R] Ob9X
48.an acceptably low level 可接受水平 >]6f!;Rt
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 #6<
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50.misstatements or omissions 错报或漏报 yN9k-IPI
51.aggregate 总计 d~bZOy
52.subsequent events 期后事项 CqMm'6;$a}
53.adjust the financial statements 调整财务报表 \8Mn[G9TL
54.perform additional audit procedures 实施追加的审计程序 yc4?'k!
55.audit risk 审计风险 l@ +lUx8
56.detection risk 检查风险 K?;_T$^K
57.inappropriate audit opinion 不适当的审计意见 Tr}z&efY
58.material misstatement 重大的错报 j]-0m4QF
59.tolerable misstatement 可容忍错报 Lk?%B)z
60.the acceptable level of detection risk 可接受的检查风险 k
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61.assessed level of material misstatement risk 重大错报风险的评估水平 H .F-mm
62.simall business 小规模企业 ~r/"w'dB
63.accounting system 会计系统 G?:{9. (
64.test of control 控制测试 ]Gk;n/!
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65.walk-through test 穿行测试
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66.communication 沟通 ~SI`%^L
67.flow chart 流程图 .YV{w L@cB
68.reperformance of internal control 重新执行 1&zvf4
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 i!H)@4jX
71.assertions 认定 j_`
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72.esistence 存在 sK)fEx
73.occurrence 发生 +iS'$2)@
74.completeness 完整性 4(
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75.rights and obligations 权利和义务 #w%d
76.valuation and allocation 计价和分摊 U3Fa.bC6}
77.cutoff 截止 p~Tp=d)/
78.accuracy 准确性 7_OC&hhL
79.classification 分类 U
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80.inspection 检查 xC3h m
81.supervision of counting 监盘 ChvSUaCS
82.observation 观察 t=,ZR}M1`
83.confirmation 函证 nWfzwX
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84.computation 计算 $w,?%i97
85.analytical procedures 分析程序 V=$pXpro%
86.vouch 核对 W<f-
87.trace 追查 zD#$]?@ b
88.audit sampling 审计抽样 D-{;;<nIr`
89.error 误差 @uh^)6i]/
90.expected error 预期误差
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91.population 总体 #&V7CYJ
92.sampling risk 抽样风险 OQlmzg
93.non- sampling risk 非抽样风险 noSkKqP
94.sampling unit 抽样单位 [&_7w\m
95.statistical sampling 统计抽样 [
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96.tolerable error 可容忍误差 i-.]onR
97.the risk of under reliance 信赖不足风险 xq6
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98.the risk of over reliance 信赖过度风险 \9H
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99.the risk of incorrect rejection 误拒风险 {Ad4H[]|]
100. the risk of incorrect acceptance 误受风险 \a#{Y/j3
101.working trial balance 试算平衡表 )b%t4~7
102.index and cross-referencing 索引和交叉索引 /KU9sIE;
103.cash receipt 现金收入 mu#IF'|b
104.cash disbursement 现金支出
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105.bank statement 银行对账单 hgYi ,e
106.bank reconciliation 银行存款余额调节表 gxKL
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107.balance sheet date 资产负债表日 FUt{-H!<
108.net realizable value 可变现净值 y?6J%~\WP
109.storeroom 仓库 EZ,Tc;f=
110.sale invoice 销售发票 HZINsIm!?
111.price list 价目表 B$ =oU
112.positive confirmation request 积极式询证函 q8m
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113.negative confirmation request 消极式询证函 Kw%to9eh)
114.purchase requisition 请购单 _4#Mdnh}[
115.receiving report 验收报告 }3825
116.gross margin 毛利 dd+hX$,
117.manufacturing overhead 制造费用 ojc m%yd
118.material requisition 领料单 ;[qA?<GJ
119.inventory-taking 存货盘点 N8[ &1
120.bond certificate 债券 OO?;??
121.stock certificate 股票 xK*G'3Ge
122.audit report 审计报告 c-`'`L^J
123.entity 被审计单位 o+],L_Ab
124.addressee of the audit report 审计报告的收件人 ;\'d9C
125.unqualified opinion 无保留意见 YW14X
126.qualified opinion 保留意见 B*OEG*t
127.disclaimer of opinion 无法表示意见 +YJpVxYmZ
128.adverse opinion 否定意见 QZh#&Qf;
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A (1)ABC 作业基础成本计算 ]$7yB3S,B
A (2)absorbed overhead 已吸收制造费用 .4[\%r\i
A (3)absorption costing 吸收成本计算 qjm6\ii:)
A (4)account 账户,报表 =
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A (5)accounting postulate 会计假设 MdC}!&W
A (6)accounting series release 会计公告文件 eu
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A (7)accounting valuation 会计计价 qWdob>u
A (8)account sale 承销清单 'bQjJRq!
A (9)accountability concept 经营责任概念 J
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A (10)accountancy 会计职业
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A (11)accountant 会计师 yI{4h $c
A (12)accounting 会计 W>_K+:t
A (13)agency cost 代理成本 _:1s7EC
A (14)accounting bases 会计基础 v:IpZ;^
A (15)accounting manual 会计手册 c]/X
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A (16)accounting period 会计期间 ^XgBkC~
A (17)accounting policies 会计方针 ;RW0Dn)Q
A (18)accounting rate of return 会计报酬率 ?3_^SRW&a
A (19)accounting reference date 会计参照日 -=InGm\Y
A (20)accounting reference period 会计参照期间 r`\6+ Ntb.
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 WvoJ^{\4N*
A (23)acid test ration 速动比率(酸性测试比率) !h
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A (24)acquisition 购置 O>@
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A (25)acquisition accounting 收购会计 Q{o ]^tN
A (26)activity based accounting 作业基础成本计算 HhZ>/5'(
A (27)adjusting events 调整事项 \S_o{0ZY}
A (28)administrative expenses 行政管理费 jt
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A (29)advice note 发货通知 PL|ea~/
A (30)amortization 摊销 B9:
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A (31)analytical review 分析性检查 0{'m":D9
A (32)annual equivalent cost 年度等量成本法 ?:Sqh1-z
A (33)annual report and accounts 年度报告和报表 =c;.cW
A (34)appraisal cost 检验成本 I_s* pT
A (35)appropriation account 盈余分配账户 rYCIU
A (36)articles of association 公司章程细则 X|'[\v2ld
A (37)assets 资产 Vv&GyqoO]
A (38)assets cover 资产保障 {00Qg{;K|
A (39)asset value per share 每股资产价值 >c@jl
A (40)associated company 联营公司 pf`vH`r
A (41)attainable standard 可达标准 n`X}&(O
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A (42)attributable profit 可归属利润 L2Fi/UWM
A (43)audit 审计 sh/4ui{
A (44)audit report 审计报告 3rj7]:Vr
A (45)auditing standards 审计准则 gl~9|$ivj>
A (46)authorized share capital 额定股本 |/%X8\
A (47)available hours 可用小时 n[gc`#7|{e
A (48)avoidable costs 可避免成本 IMSLHwZ
B (49)back-to-back loan 易币贷款 q\G7T{t$.
B (50)backflush accounting 倒退成本计算 ?&JKq^9\I
B (51)bad debts 坏帐 O?f?{Jsx
B (52)bad debts ratio 坏帐比率 f;%=S:3
B (53)bank charges 银行手续费 C/
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B (54)bank overdraft 银行透支 9>6?tb"f*H
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 d$HPpi1LL
B (57)bankruptcy 破产 QKI g5I-
B (58)basis of apportionment 分摊基础 @Yw>s9X
B (59)batch 批量 K*P:FCz
B (60)batch costing 分批成本计算 6SF29[&
B (61)beta factor B(市场)风险因素 GGU>={D)
B (62)bill 账单 he|.Ow
B (63)bill of exchange 汇票 E
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B (64)bill of landing 提单 tfdb9#&?
B (65)bill of materials 用料预计单 !}hG|Y6s
B (66)bill payable 应付票据 629ogJo8
B (67)bill receivable 应收票据 .naSK`J,`
B (68)bin card 存货记录卡 r8Z.}<j
B (69)bonus 红利 &&7&/
B (70)book-keeping 薄记 t+#vcg,G
B (71)Boston classification 波士顿分类 pwVaSnre`
B (72)breakeven chart 保本图 7;a
B (73)breakeven point 保本点 Z=beki]
B (74)breaking-down time 复位时间 'F^1)Ga$
B (75)budget 预算 skF}_
B (76)budget center 预算中心 q4SEvP}fLx
B (77)budget cost allowance 预算成本折让 0*,]`A=
B (78)budget manual 预算手册 bh+m_$X~
B (79)budget period 预算期间 0|| 5r#
B (80)budgetary control 预算控制 +t8#rT ^B
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 0.&-1pw
B (83)business center 经营中心 H`4KhdqR
B (84)business entity 营业个体 S])*LUi
B (85)business unit 经营单位 `(xzCRX
B (86)buy-out management 管理性购买产权 > .K
B (87)by-product 副产品 !
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C (88)called-up share capital 催缴股本 ?>NX}~2cf
C (89)capacity 生产能力 Q>I7.c-M|
C (90)capacity ratios 生产能力比率 Jo\karp
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C (91)capital 资本 |#sY(
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C (92)capital assets pricing model资本资产计价模式 U^kk0OT^
C (93)capital commitment 承诺资本 mM'uRhO+
C (94)capital employed 已运用的资本 ^@)*voP#G
C (95)capital expenditure 资本支出 M%OUkcWCk
C (96)capital expenditureauthorization 资本支出核准 47)\\n_\z
C (97)capital expenditure control 资本支出控制 UlPhW~F)
C (98)capital expenditure proposal资本支出申请 _FCg5F2U
C (99)capital funding planning 资本基金筹集计划 x b!&'cw
C (100)capital gain 资本收益 !$p E=~1C
C (101)capital investment appraisal资本投资评估 -0+h&CO
C (102)capital maintenance 资本保全 !`dMTW
C (103)capital resource planning 资本资源计划 s8;*Wt
C (104)capital surplus 资本盈余 0*]ZC'pm
C (105)capital turnover 资本周转率 y>c Yw!
C (106)card 记录卡 W$J@|i
C (107)cash 现金 eC@b-q
C (108)cash account 现金账户 ~&WBA]w'+
C (109)cash book 现金账薄 sY* qf=
C (110)cash cow 金牛产品 F.AP)`6+*
C (111)cash flow 现金流量 4veXg/l
C (112)cash discounted 现金贴现 C8 y[B1Y
C (113)cash flow budget 现金流量预算 2p~G][
C (114)cash flow statement 现金流量表 7
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C (115)cash ledger 现金分类账 C?]+(P
C (116)cash limit 现金限额 QtLd(&
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C (117)CCA 现时成本会计 %>1C($^
C (118)center 中心 J
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C (119)changeover time 变更时间 (8(P12l
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 \)cbg#v
C (122)cheque register 支票登记薄 jpZ 7p;
C (123)coin analysis 零钱分类 zor
C (124)classification 分类 f.:0T&%G
C (125)clock card 工时卡 PJAM_K;
C (126)code 代码 [j?<&