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注会《审计》英语常用词汇 HGiO}|q:
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1.audit 审计 +mu.W
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2.attestation 鉴证 )c6t`SBwi
3.credibility 可信赖程度 ?:$
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4.audit of financial statements 财务报表审计 $V/Hr/0
5.agreed-upon procedures 执行商定程序 Yo-$Z-ud
6.high levels of assurance 高水平保证 ,`Yx(4!rR
7.compilation 编制 v~B
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8.reliability 可靠性 ffH]`N
9.relevance 相关性 [}+h86:y
10.professional skepticism 职业谨慎 V7S[rI<<r
11.objectivity 客观性 2h;#BJ))
12. professional competence 专业胜任能力 TWU[/>K
13.Senior/CPA-in-charge 项目经理 r*F^8_YMK
14.audit engagement letter 业务约定书 S'
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15.recurring audit 连续审计 l
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16.the client 委托人 H6.
17.change CPA 更换注册会计师 c*!xdK
18.the existing CPA 现任注册会计师 ,%^qzoZnT
19.the successor CPA 后任注册会计师 5+Ld1nom
20.the preceding CPA前任注册会计师 ##QKXSD
21.issue the audit report 出具审计报告 nSSj&q- O
22.expert 专家 (ah^</
23.the board of directors 董事会 ,5XDH6L1
24.knowledge of the entity‘ s business 了解被审计单位情况 Dug{)h_2
25.assess material misstatement risks评估重大错报风险 oF(=@
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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'^y?UP[
27.a general knowledge of —— 初步了解―――的情况 hY(q@_s
28.a more knowledge of—— 进一步了解的情况 V\m51H1mqo
29.the prior year‘s working papers 以前年度工作底稿 O>c2*9PM
30.minutes of meeting 会议纪要 @{ CP18~:
31.business risks 经营风险 s$3WJ'yr
32.appropriateness 适当性 )b=m|A GX
33.accounting estimate 会计估计 Hw\hTTK
34.management representations 管理层声明 O<\h_
35.going concern assumption 持续经营假设 RD_l
36.audit plan 审计计划 .L=C7 w1
37.significant audit areas 重点审计领域 zI&).
38.error 错误 E%&E<<nhZ
39.fraud舞弊 %;ZDw@_<
40.modified or additional procedures 修改或追加审计程序 @-% .+
41.misappropriation of assets 侵占资产 EmYu]"${1
42.transactions without substance 虚假交易 d%lwg~@&|5
43.unusual pressures 异常压力 KB`">zq$u
44.the suspected noncompliance 涉嫌存在违法行为 .t9*wz
45.materialiy 重要性 1,Uf-i
46.exceed the materiality level 超过重要性水平 yyv<MSU8
47.approach the materiality level 接近重要性水平 Yw6d-5=:
48.an acceptably low level 可接受水平 @tfatq+q
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 k%K\~U8"
50.misstatements or omissions 错报或漏报 V }wh
51.aggregate 总计 E/Adi^
52.subsequent events 期后事项 +rOfQ'lQ
53.adjust the financial statements 调整财务报表 @~j--L
54.perform additional audit procedures 实施追加的审计程序 sOBuJx${m
55.audit risk 审计风险 |Qz"Z<sNYw
56.detection risk 检查风险 nK>D& S_!
57.inappropriate audit opinion 不适当的审计意见 cS;O]>/5
58.material misstatement 重大的错报 dMDSyd<(
59.tolerable misstatement 可容忍错报 d$<1Ma}
60.the acceptable level of detection risk 可接受的检查风险 ,/Yo1@U
61.assessed level of material misstatement risk 重大错报风险的评估水平 a-Ne!M[
62.simall business 小规模企业 ;yDXo\g
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63.accounting system 会计系统 )#0Llx!
64.test of control 控制测试 e)Pm{:E
65.walk-through test 穿行测试 x)prI6YMv\
66.communication 沟通 'U{6LSaCb
67.flow chart 流程图 rCn"{.rI
68.reperformance of internal control 重新执行 lFc4| _c g
69.audit evidence 审计证据 12 S[m~L%
70.substantive procedures 实质性程序 |7:{vA5
71.assertions 认定 Y^ti;:
72.esistence 存在 Mb\[` 4z
73.occurrence 发生 ;o?Wn=J
74.completeness 完整性 =G-u "QJ6
75.rights and obligations 权利和义务 3=Va0}#&
76.valuation and allocation 计价和分摊 0qk.NPMB0
77.cutoff 截止 J%ue{PL7
78.accuracy 准确性
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79.classification 分类 $-R9J6NN
80.inspection 检查 X0zE-h6P
81.supervision of counting 监盘 .ta*M{t
82.observation 观察 yL%k5cO$N
83.confirmation 函证 5%%A2FrB.S
84.computation 计算 ba"a!#wA
85.analytical procedures 分析程序 c[E>2P2-_
86.vouch 核对 JrVBd hLr
87.trace 追查 -"X}
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88.audit sampling 审计抽样 K0\Wty0
89.error 误差 Jm{~H%
90.expected error 预期误差 f')3~)"
91.population 总体 ' $5o5\
92.sampling risk 抽样风险 ?Ulc`-d
93.non- sampling risk 非抽样风险 !e(ZEV g
94.sampling unit 抽样单位 & wG3RR|
95.statistical sampling 统计抽样 bmu<V1[W
96.tolerable error 可容忍误差 (??|\
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97.the risk of under reliance 信赖不足风险 A}Gj;vaw
98.the risk of over reliance 信赖过度风险 ^><B5A>;
99.the risk of incorrect rejection 误拒风险 PdD|3B&
100. the risk of incorrect acceptance 误受风险 y1zep\-D
101.working trial balance 试算平衡表 !>L+q@l)
102.index and cross-referencing 索引和交叉索引 G9uWn%
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103.cash receipt 现金收入 k.CHMl]
104.cash disbursement 现金支出 ne\N1`AU
105.bank statement 银行对账单 #p^r)+\3=
106.bank reconciliation 银行存款余额调节表 fl18x;^I
107.balance sheet date 资产负债表日 >`'>,n|
108.net realizable value 可变现净值 !WReThq
109.storeroom 仓库 $/uNV1]o
110.sale invoice 销售发票 _ Oe|ZQ
111.price list 价目表 BA+:}81&<q
112.positive confirmation request 积极式询证函 v__;oqN0
113.negative confirmation request 消极式询证函 w_
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114.purchase requisition 请购单 59I}
115.receiving report 验收报告 S.Fip_
116.gross margin 毛利 5`3f"(ay/
117.manufacturing overhead 制造费用 4D\+_Ic3
118.material requisition 领料单 .cX,"2;n
119.inventory-taking 存货盘点 f3]
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120.bond certificate 债券 oNV(C'A
121.stock certificate 股票 aE2
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122.audit report 审计报告
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123.entity 被审计单位 tFd^5A*
124.addressee of the audit report 审计报告的收件人 TAt9+\'
125.unqualified opinion 无保留意见 iAlFgOk'
126.qualified opinion 保留意见 AH(O"v`
127.disclaimer of opinion 无法表示意见 >MIp r
128.adverse opinion 否定意见 WPM<Qv L
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A (1)ABC 作业基础成本计算 7#R&
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A (2)absorbed overhead 已吸收制造费用 |V|)cPQ
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 \..(
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A (5)accounting postulate 会计假设 IBzHXa>75
A (6)accounting series release 会计公告文件 kty,hAXe
A (7)accounting valuation 会计计价
=w.#j-jR
A (8)account sale 承销清单 `|^<y.-6
A (9)accountability concept 经营责任概念 _u :4y4}
A (10)accountancy 会计职业 uGQCW\!"4
A (11)accountant 会计师 &xqe8!FeA
A (12)accounting 会计 C"IP1N
A (13)agency cost 代理成本 n~d`PGs?f
A (14)accounting bases 会计基础 oLn| UWe_
A (15)accounting manual 会计手册 8&=+Mw
A (16)accounting period 会计期间 1LjYV
A (17)accounting policies 会计方针 A{E0 a:v
A (18)accounting rate of return 会计报酬率 `
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A (19)accounting reference date 会计参照日 ?mt$c6-
A (20)accounting reference period 会计参照期间 GSW{h[Op
A (21)accrual concept 应计概念 o+O\VNW
A (22)accrual expenses 应计费用 >~$ S!
A (23)acid test ration 速动比率(酸性测试比率) z~oGd,
A (24)acquisition 购置 !+M H?A
A (25)acquisition accounting 收购会计 9&W\BQ
A (26)activity based accounting 作业基础成本计算 5Wi5`8m
A (27)adjusting events 调整事项 R^F99L
A (28)administrative expenses 行政管理费 /d >f
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A (29)advice note 发货通知 <!zItFMD[m
A (30)amortization 摊销 Z<r&- !z
A (31)analytical review 分析性检查 7@vcQv
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A (32)annual equivalent cost 年度等量成本法 C_#0Y_O
A (33)annual report and accounts 年度报告和报表 CFZ=!s)B
A (34)appraisal cost 检验成本 ;<q@>
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A (35)appropriation account 盈余分配账户 't{=n
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A (36)articles of association 公司章程细则 ,oP-:q!PC
A (37)assets 资产 ;8g#"p*&
A (38)assets cover 资产保障 xsFW F*HPs
A (39)asset value per share 每股资产价值 'EREut,>'
A (40)associated company 联营公司 #IBBaxOk
A (41)attainable standard 可达标准 Q$,8yTM
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A (42)attributable profit 可归属利润 ORx,n7-
A (43)audit 审计 }
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A (44)audit report 审计报告 cp?`\P
A (45)auditing standards 审计准则 B>Nxc@=D
A (46)authorized share capital 额定股本 ^@)/VfVg
A (47)available hours 可用小时 =10t3nA1$
A (48)avoidable costs 可避免成本
=-`+4zB\
B (49)back-to-back loan 易币贷款 66'TdF]"
B (50)backflush accounting 倒退成本计算 z4-AOTo2y
B (51)bad debts 坏帐 :M3l#`4Q
B (52)bad debts ratio 坏帐比率 Ir\3c9
B (53)bank charges 银行手续费 K)Db3JIIk
B (54)bank overdraft 银行透支 5Cy)#Z
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B (55)bank reconciliation 银行存款调节表 l
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B (56)bank statement 银行对账单 iMp)g
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B (57)bankruptcy 破产 \Y!Z3CK
B (58)basis of apportionment 分摊基础 5[gkGKkf_
B (59)batch 批量 Gs?W7}<$
B (60)batch costing 分批成本计算 (rwbF
B (61)beta factor B(市场)风险因素 g'Xl>q
B (62)bill 账单 nLtP^
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B (63)bill of exchange 汇票 o3WkbMJWM
B (64)bill of landing 提单 ;v0sM*x%V
B (65)bill of materials 用料预计单 b vu` =
B (66)bill payable 应付票据 DR0W)K
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B (67)bill receivable 应收票据 !)9zH
B (68)bin card 存货记录卡 Z@ws,f^e
B (69)bonus 红利 ~4`wfOvO
B (70)book-keeping 薄记 )%tf,3
B (71)Boston classification 波士顿分类 z|b4w7I
B (72)breakeven chart 保本图 7GP?;P
B (73)breakeven point 保本点 n)K6Z{x
B (74)breaking-down time 复位时间 ldX]A#d.
B (75)budget 预算 d ,QJf\fc"
B (76)budget center 预算中心 H1?1mH
B (77)budget cost allowance 预算成本折让 ;JmD(T7{
B (78)budget manual 预算手册 Dea;9O
B (79)budget period 预算期间 +Zr03B
B (80)budgetary control 预算控制 If&p$pAH?
B (81)budgeted capacity 预算生产能力 &e rNVD5o
B (82)burden 制造费用 9M7P]$^
B (83)business center 经营中心 d=5D 9'+
B (84)business entity 营业个体 *Cb(4h-
B (85)business unit 经营单位 X&lkA
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B (86)buy-out management 管理性购买产权 2d>PN^x
B (87)by-product 副产品 W.67, 0m$
C (88)called-up share capital 催缴股本 sJ?kp^!g
C (89)capacity 生产能力 Lw#hnLI.
C (90)capacity ratios 生产能力比率 e+6~JbMV
C (91)capital 资本 cKfYkJ)A'
C (92)capital assets pricing model资本资产计价模式 ~0}eNz*
C (93)capital commitment 承诺资本 Sc0ZT/Lm
C (94)capital employed 已运用的资本 +.R-a+y3
C (95)capital expenditure 资本支出 A!f0AEA,
C (96)capital expenditureauthorization 资本支出核准 Rxli;blzi
C (97)capital expenditure control 资本支出控制 JV/,QWar
C (98)capital expenditure proposal资本支出申请 ZE\t{s0
C (99)capital funding planning 资本基金筹集计划 -Qgfo|po
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 PLY7qMw
C (102)capital maintenance 资本保全 {'ZnxK'
C (103)capital resource planning 资本资源计划 @KpzxcEoO
C (104)capital surplus 资本盈余 4Ek<
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C (105)capital turnover 资本周转率 zyR pHM$E
C (106)card 记录卡 9qW,I|G
C (107)cash 现金 UF{2Gx
C (108)cash account 现金账户 {l6]O
C (109)cash book 现金账薄 qQ_B[?+W
C (110)cash cow 金牛产品 k@Tt,.];
C (111)cash flow 现金流量 p&\uF#I;
C (112)cash discounted 现金贴现 MJC
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C (113)cash flow budget 现金流量预算 CeJ|z{F\
C (114)cash flow statement 现金流量表 TB[vpTC9)
C (115)cash ledger 现金分类账 OiOL4}5(
C (116)cash limit 现金限额 Ya. $x~
C (117)CCA 现时成本会计 #X8[g _d/
C (118)center 中心 4J_%quxO
C (119)changeover time 变更时间 f65Sr"qB3
C (120)chartered entity 特许经济个体 C[pDPx,#:G
C (121)cheque 支票 <