uy~$
:0o
K9yZG
注会《审计》英语常用词汇 aof'shS8
N9s.nu
Z'l!/l!
1.audit 审计 9W_mSum
2.attestation 鉴证 w4_Xby)
3.credibility 可信赖程度 "5'eiYms
4.audit of financial statements 财务报表审计 %d40us8 E
5.agreed-upon procedures 执行商定程序 %4t?X
6.high levels of assurance 高水平保证 <:T/hm$
7.compilation 编制 hh5h \ZI%
8.reliability 可靠性 T 1_B0H2
9.relevance 相关性 hl] y):
10.professional skepticism 职业谨慎 9I$}=&"
11.objectivity 客观性 <#199`R
12. professional competence 专业胜任能力 b\zq,0%
13.Senior/CPA-in-charge 项目经理 R y(<6u0
14.audit engagement letter 业务约定书
cfRUVe
15.recurring audit 连续审计 bg_io* K
16.the client 委托人 Xwjm
T
17.change CPA 更换注册会计师 w=: c7Y+
18.the existing CPA 现任注册会计师 p$= 3$I
19.the successor CPA 后任注册会计师 j]`hy"
20.the preceding CPA前任注册会计师 a=x&sz\x
21.issue the audit report 出具审计报告 PRx- 0S
22.expert 专家 zAvI f
23.the board of directors 董事会 FP7N^HVBG=
24.knowledge of the entity‘ s business 了解被审计单位情况 o|c&$)m
25.assess material misstatement risks评估重大错报风险 -o~n06p
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 #$L/pRC
27.a general knowledge of —— 初步了解―――的情况 fe"w--v
28.a more knowledge of—— 进一步了解的情况 }NRt:JC
29.the prior year‘s working papers 以前年度工作底稿 o?~27
30.minutes of meeting 会议纪要 X+<9-]=
31.business risks 经营风险 "u&7Y:)^wr
32.appropriateness 适当性 ^eefR5^_w
33.accounting estimate 会计估计 +JY8"a97>
34.management representations 管理层声明 W$&*i1<a+
35.going concern assumption 持续经营假设 W(?J,8>
36.audit plan 审计计划 u,}>I%21
37.significant audit areas 重点审计领域 \
bWy5/+
38.error 错误 Io>U-Zd\>
39.fraud舞弊 c&aqN\'4"
40.modified or additional procedures 修改或追加审计程序 rc7c$3# X
41.misappropriation of assets 侵占资产 $}5M`p\&C
42.transactions without substance 虚假交易 `[XH=-p
43.unusual pressures 异常压力 Ux{QYjFE
44.the suspected noncompliance 涉嫌存在违法行为 5dG+>7Iy}
45.materialiy 重要性 a?4Asn
46.exceed the materiality level 超过重要性水平 ;`kOFg#`)c
47.approach the materiality level 接近重要性水平 R/Sm
48.an acceptably low level 可接受水平 &gJ@"`r4
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 yB=R7E7
50.misstatements or omissions 错报或漏报 Dq9f Fe
51.aggregate 总计 _ouZd.
52.subsequent events 期后事项 w^n&S=E E~
53.adjust the financial statements 调整财务报表 -*Qg^1]i+
54.perform additional audit procedures 实施追加的审计程序 K`ygW|?gt
55.audit risk 审计风险 4ji'6JHPg
56.detection risk 检查风险 G&MO(r}B
57.inappropriate audit opinion 不适当的审计意见 ,I+O;B:0
58.material misstatement 重大的错报 ) te_ <W
59.tolerable misstatement 可容忍错报 .i*ja*
60.the acceptable level of detection risk 可接受的检查风险 '%:E4oI
61.assessed level of material misstatement risk 重大错报风险的评估水平 [nX{sM%
62.simall business 小规模企业 x^Qij!mB%
63.accounting system 会计系统 SrOv*
D 3
64.test of control 控制测试 m7XN6zX
65.walk-through test 穿行测试 +iQ~ Y2Gh
66.communication 沟通 UYQ@ub
67.flow chart 流程图 QfM^J5j.M?
68.reperformance of internal control 重新执行 .>PwbZ
69.audit evidence 审计证据 EG8z&^O x
70.substantive procedures 实质性程序 ?duw0SZ
71.assertions 认定 #q9BU:
72.esistence 存在 5H 1x-b
73.occurrence 发生 @Eh(GZN
74.completeness 完整性 9)j"|5H
75.rights and obligations 权利和义务 ~)X;z"y%b
76.valuation and allocation 计价和分摊 %?qzP'
77.cutoff 截止 *tkf)
[(
78.accuracy 准确性 Gz8JOl
79.classification 分类 /BF7N3
80.inspection 检查 4j i#Q
81.supervision of counting 监盘 2"P1I
82.observation 观察 ?V_v=X%w
83.confirmation 函证 $[J\sokpY
84.computation 计算 d)XT> &
85.analytical procedures 分析程序 KK-+vq
86.vouch 核对 <8Z
%'C6d
87.trace 追查 y] Cx[
88.audit sampling 审计抽样 BCd0X. m(
89.error 误差 zx"0^r}
90.expected error 预期误差 4xFAFK~lx
91.population 总体 ]x3 )OjH
92.sampling risk 抽样风险 ,pk
zNe`F
93.non- sampling risk 非抽样风险 \S~<C[P
94.sampling unit 抽样单位 fg1uqS1rg
95.statistical sampling 统计抽样 *0'{n*>
96.tolerable error 可容忍误差 Esg:
97.the risk of under reliance 信赖不足风险 o5Knot)Oy
98.the risk of over reliance 信赖过度风险 ?q5HAIZ`
99.the risk of incorrect rejection 误拒风险 }:0HM8B7!
100. the risk of incorrect acceptance 误受风险 O
U mZ|
101.working trial balance 试算平衡表 6e}T
zc\@(
102.index and cross-referencing 索引和交叉索引 <!|=_W6
103.cash receipt 现金收入 Tm~jYgJ
104.cash disbursement 现金支出 ~IQjQz?
105.bank statement 银行对账单 e+@.n
106.bank reconciliation 银行存款余额调节表 xu;^F
107.balance sheet date 资产负债表日
$.B}zY{
108.net realizable value 可变现净值 : R8+jO
109.storeroom 仓库 % %2~%FVb
110.sale invoice 销售发票 7FP"]\x
111.price list 价目表 C{ Z*5)
112.positive confirmation request 积极式询证函 /
`O'eH
113.negative confirmation request 消极式询证函 j{zVVT
114.purchase requisition 请购单 0nlh0u8#
115.receiving report 验收报告 ZQ[s:
116.gross margin 毛利 kYd=DY
117.manufacturing overhead 制造费用 2
"Y=*s
118.material requisition 领料单 !W=2ZlzS
119.inventory-taking 存货盘点 SC2g5i`
120.bond certificate 债券 |txzIc.#
121.stock certificate 股票 Mq6_Q07
122.audit report 审计报告 EVbDI yFn
123.entity 被审计单位 8mX:*$qm:
124.addressee of the audit report 审计报告的收件人 /J,&G:
E
r
125.unqualified opinion 无保留意见 D[Ld=e8t
126.qualified opinion 保留意见 Ax!fvcsN
127.disclaimer of opinion 无法表示意见 |C t Q
128.adverse opinion 否定意见 ACgWT
L+)mZb&
A (1)ABC 作业基础成本计算 "xD5>(|^+Q
A (2)absorbed overhead 已吸收制造费用 +6Vu]96=KC
A (3)absorption costing 吸收成本计算 ['0^gN$:e
A (4)account 账户,报表 c;R.rV<
A (5)accounting postulate 会计假设
Y
XxWu8
A (6)accounting series release 会计公告文件 H329P*
P
A (7)accounting valuation 会计计价 a\I`:RO=<Z
A (8)account sale 承销清单 8ZO~=e
A (9)accountability concept 经营责任概念 ;Y(~'KF
A (10)accountancy 会计职业 7|?Ht]
A (11)accountant 会计师 .>(qZEF
A (12)accounting 会计 I,lzyxRP
A (13)agency cost 代理成本 Y[fbm
n^
A (14)accounting bases 会计基础 @{8805Dp
A (15)accounting manual 会计手册 It^_?oiK
A (16)accounting period 会计期间 }HZ'i;~r|9
A (17)accounting policies 会计方针 /p@0Q[E
A (18)accounting rate of return 会计报酬率 u\UI6/
A (19)accounting reference date 会计参照日
.O.fD
A (20)accounting reference period 会计参照期间 #Cz:l|\ i
A (21)accrual concept 应计概念 0 f"M-x
A (22)accrual expenses 应计费用 ve=
nh]N
A (23)acid test ration 速动比率(酸性测试比率) /s`xPxvt
A (24)acquisition 购置 5cl%>U
A (25)acquisition accounting 收购会计 ]^l-k@
A (26)activity based accounting 作业基础成本计算 c1_?Z
A (27)adjusting events 调整事项 N;e*eMFE
A (28)administrative expenses 行政管理费 sk`RaDq@;
A (29)advice note 发货通知 9}Zi_xK&|e
A (30)amortization 摊销 9'JkLgz;d+
A (31)analytical review 分析性检查 )$I"LyK)
A (32)annual equivalent cost 年度等量成本法 cGjkx3l*
A (33)annual report and accounts 年度报告和报表 {pB9T3ry]
A (34)appraisal cost 检验成本 ,1e@Y~eZ
A (35)appropriation account 盈余分配账户 22m'+3I~Y
A (36)articles of association 公司章程细则 :y[tZ&*<_?
A (37)assets 资产 I~Zm**L
A (38)assets cover 资产保障 2c<phmiK
A (39)asset value per share 每股资产价值 w9a6F
A (40)associated company 联营公司 -3:x(^|:K
A (41)attainable standard 可达标准 YyR~pT#ffT
Aaix?
|XN
A (42)attributable profit 可归属利润 %|3UWN
A (43)audit 审计 mdHC{sp
A (44)audit report 审计报告 Rd*/J~TK
A (45)auditing standards 审计准则 ]dIr;x`
A (46)authorized share capital 额定股本 N
DV_/BI
A (47)available hours 可用小时 t \C[mw
A (48)avoidable costs 可避免成本 -n'%MT=Cd
B (49)back-to-back loan 易币贷款 @;z}Hk0A
B (50)backflush accounting 倒退成本计算 .c.#V:XZ#U
B (51)bad debts 坏帐 5bKn6O)K
B (52)bad debts ratio 坏帐比率 jDc5p3D&[]
B (53)bank charges 银行手续费 |4a#O8d
B (54)bank overdraft 银行透支 b%,`;hy{
B (55)bank reconciliation 银行存款调节表 V]9?9-r
B (56)bank statement 银行对账单 jVu3 !{}
B (57)bankruptcy 破产 [t`QV2um
B (58)basis of apportionment 分摊基础 2]*2b{gF,
B (59)batch 批量 DavG=kvd
B (60)batch costing 分批成本计算 Nm=W?i
B (61)beta factor B(市场)风险因素 /P|jHK|{
B (62)bill 账单 !P0Oq)q
B (63)bill of exchange 汇票 SLc'1{
B (64)bill of landing 提单 "GofQ5,|
B (65)bill of materials 用料预计单 QRv2%^L
B (66)bill payable 应付票据 Z`b{r;`m8
B (67)bill receivable 应收票据 4<&`\<jZ
B (68)bin card 存货记录卡 :
LI*#~'Ka
B (69)bonus 红利 vH#^ |u
B (70)book-keeping 薄记 L1k_AC1.M
B (71)Boston classification 波士顿分类 AHhck?M^
B (72)breakeven chart 保本图 ,9p
4(jjX
B (73)breakeven point 保本点 IPnbR)[%
B (74)breaking-down time 复位时间 K(HP
PM\
B (75)budget 预算 U{o0Posg
B (76)budget center 预算中心 r#pC0Yj!3
B (77)budget cost allowance 预算成本折让 5A6d]
B (78)budget manual 预算手册 MLc
c
B (79)budget period 预算期间 Ui7S8c#tH
B (80)budgetary control 预算控制 7m=tu?@
B (81)budgeted capacity 预算生产能力 /wL}
+
B (82)burden 制造费用 3B|o
B (83)business center 经营中心 BUcze\+
B (84)business entity 营业个体 9_F2nmEv
B (85)business unit 经营单位 .~6p/fHX
B (86)buy-out management 管理性购买产权 8:,l+[\
B (87)by-product 副产品 7PZ0
C (88)called-up share capital 催缴股本 o84!$2P+w
C (89)capacity 生产能力 <gKT 7ONtg
C (90)capacity ratios 生产能力比率 fG5 U' Vw
C (91)capital 资本 q8.K-"f(Q
C (92)capital assets pricing model资本资产计价模式 A@EeX4N
C (93)capital commitment 承诺资本 eUA6X
,I
C (94)capital employed 已运用的资本 snV,rZ
C (95)capital expenditure 资本支出 yla&/K;|*
C (96)capital expenditureauthorization 资本支出核准 8hi|F\$_h
C (97)capital expenditure control 资本支出控制 g#1_`gK
C (98)capital expenditure proposal资本支出申请 y!Q&;xO+!
C (99)capital funding planning 资本基金筹集计划 ,\f
!e#d
C (100)capital gain 资本收益 n8[
sl]L
C (101)capital investment appraisal资本投资评估 8|w_PP1oE
C (102)capital maintenance 资本保全 ,.uPlnB_
C (103)capital resource planning 资本资源计划 ?*
a:f"vQ
C (104)capital surplus 资本盈余 %uyRpG3,
C (105)capital turnover 资本周转率 40oRO0p
C (106)card 记录卡 a
jW[}/)
C (107)cash 现金 fNc3&=]]
C (108)cash account 现金账户 #!KbqRt
C (109)cash book 现金账薄 XU .FLNe
C (110)cash cow 金牛产品 b&Qj`j4]ZM
C (111)cash flow 现金流量 s3W )hU)
C (112)cash discounted 现金贴现 QdL
;|3K9
C (113)cash flow budget 现金流量预算 o
@r+Y
C (114)cash flow statement 现金流量表 |?SK.1pW
C (115)cash ledger 现金分类账 mh!;W=|/"
C (116)cash limit 现金限额 Q9Wa@gi|
C (117)CCA 现时成本会计 z)r)w?A
C (118)center 中心 i!<