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注会《审计》英语常用词汇 RqEH|EUZ
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1.audit 审计 DI+]D~N
2.attestation 鉴证 3$.deYa$R
3.credibility 可信赖程度 A1'hlAGF
4.audit of financial statements 财务报表审计 ]H-S,lmV
5.agreed-upon procedures 执行商定程序 "Ve.cP,7(
6.high levels of assurance 高水平保证 5pr"d@.
7.compilation 编制 J;_}lF9d@
8.reliability 可靠性 m8'C_U^89
9.relevance 相关性 UcBe'r}G
10.professional skepticism 职业谨慎 `>0MNmu
11.objectivity 客观性 fkf1m:Ck
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12. professional competence 专业胜任能力 +zXEYc
13.Senior/CPA-in-charge 项目经理 f Vb-$
14.audit engagement letter 业务约定书 x~xa6
15.recurring audit 连续审计 'WaPrCw@Mf
16.the client 委托人 G'3qzBJ#
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 t`*! w|}(1
19.the successor CPA 后任注册会计师 ~ P~
20.the preceding CPA前任注册会计师 'RRmIx2X
21.issue the audit report 出具审计报告 5N%93{L
22.expert 专家 :RoBl3X=
23.the board of directors 董事会 }cT_qqw(f%
24.knowledge of the entity‘ s business 了解被审计单位情况 %K(<$!
25.assess material misstatement risks评估重大错报风险 nKW*Y}VO
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H*#s
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27.a general knowledge of —— 初步了解―――的情况 !x!07`+^u
28.a more knowledge of—— 进一步了解的情况 [2"<W!p
29.the prior year‘s working papers 以前年度工作底稿 Q+g!V5'
30.minutes of meeting 会议纪要 6-?66gmT
31.business risks 经营风险 me[DmiM,
32.appropriateness 适当性 :Ad&$eg+
33.accounting estimate 会计估计 ,9WBTH8
34.management representations 管理层声明 !9Aaj<yxm
35.going concern assumption 持续经营假设 ^Z~;4il_F
36.audit plan 审计计划 9Xx's%U
37.significant audit areas 重点审计领域 [9S
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38.error 错误 &u#&@J
39.fraud舞弊 B6wRg8
40.modified or additional procedures 修改或追加审计程序 w@N
41.misappropriation of assets 侵占资产 W 4F \}A
42.transactions without substance 虚假交易 J,Ks0MA
43.unusual pressures 异常压力 .'Y]R3\M+
44.the suspected noncompliance 涉嫌存在违法行为 G:zua`u[
45.materialiy 重要性 *S/_i-ony
46.exceed the materiality level 超过重要性水平 JV;OGh>
47.approach the materiality level 接近重要性水平 um9_ru~
48.an acceptably low level 可接受水平 bV ZMW/w
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 DGzw8|/(
50.misstatements or omissions 错报或漏报 qUly\b 47
51.aggregate 总计 9K9DF1SOa
52.subsequent events 期后事项 *Z|y'<s
53.adjust the financial statements 调整财务报表 .A6(D$O k
54.perform additional audit procedures 实施追加的审计程序 :=J,z,H_U
55.audit risk 审计风险 "~D]E7Q3y
56.detection risk 检查风险 w8n|B?Sr
57.inappropriate audit opinion 不适当的审计意见 ;qrB\j"
58.material misstatement 重大的错报 E9~Ghx.
59.tolerable misstatement 可容忍错报 9W(dmde>
60.the acceptable level of detection risk 可接受的检查风险 _c
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61.assessed level of material misstatement risk 重大错报风险的评估水平 -wjN"g<
62.simall business 小规模企业 s8}@=]aA
63.accounting system 会计系统 &L^+BQ`O?
64.test of control 控制测试 -|E!e.^7:
65.walk-through test 穿行测试 Q[nEsYP
66.communication 沟通 3-&QRR#p
67.flow chart 流程图 o<N nV
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 rwGKfoKI
70.substantive procedures 实质性程序
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71.assertions 认定 V,$0p1?J
72.esistence 存在 je!-J8{
73.occurrence 发生 Rz.? i+
74.completeness 完整性 I
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75.rights and obligations 权利和义务 >uSy
76.valuation and allocation 计价和分摊
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77.cutoff 截止 ELj\[&U
78.accuracy 准确性 M%@ !cW
79.classification 分类 /kfgx{jZ
80.inspection 检查 E2m8UBS
81.supervision of counting 监盘 kkQVNphc
82.observation 观察 )a-Du$kd
83.confirmation 函证 m}X`> aD/
84.computation 计算 WVI{oso#
85.analytical procedures 分析程序 NUp<e%zB
86.vouch 核对 YGrg
87.trace 追查 >/8y GBD
88.audit sampling 审计抽样
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89.error 误差 E160A5BTx
90.expected error 预期误差 q}]XYys
91.population 总体 9^j &VmF
92.sampling risk 抽样风险 !T
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93.non- sampling risk 非抽样风险 +t?3T-@Ks
94.sampling unit 抽样单位 ={z*akn,
95.statistical sampling 统计抽样 BW"5Aj
96.tolerable error 可容忍误差 v#!%GEg1r
97.the risk of under reliance 信赖不足风险 ?#45wC
98.the risk of over reliance 信赖过度风险 v&=gF/$
99.the risk of incorrect rejection 误拒风险 /K(o]J0F
100. the risk of incorrect acceptance 误受风险 k3uit+ge}
101.working trial balance 试算平衡表 "T|PS6R~
102.index and cross-referencing 索引和交叉索引 CY"/uSB
103.cash receipt 现金收入 9pX&ZjYP-
104.cash disbursement 现金支出 AT%u%cE-
105.bank statement 银行对账单 dUQDOo
106.bank reconciliation 银行存款余额调节表 8@tPm$
107.balance sheet date 资产负债表日 bdc&1I$
108.net realizable value 可变现净值 C<P%CG&;
109.storeroom 仓库 q,+yqrt
110.sale invoice 销售发票 lMBLIB]i
111.price list 价目表 w$Rro)?}7
112.positive confirmation request 积极式询证函 9_
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113.negative confirmation request 消极式询证函 jJ5W>Q1mK$
114.purchase requisition 请购单 k@'#@
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115.receiving report 验收报告 lk( }-
116.gross margin 毛利 zaK#Z?V}
117.manufacturing overhead 制造费用 aL&n[
118.material requisition 领料单 1#ft#-g}
119.inventory-taking 存货盘点 ^Gqt+K%
120.bond certificate 债券 v^1pN>#%g
121.stock certificate 股票 [_}J F}6
122.audit report 审计报告 +Nt2
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123.entity 被审计单位 m+Rv+_R
124.addressee of the audit report 审计报告的收件人 f>N!wgo[
125.unqualified opinion 无保留意见 IkGfnXJ
126.qualified opinion 保留意见 "\3B^ e,
127.disclaimer of opinion 无法表示意见 e8GEoD
128.adverse opinion 否定意见 5.MGaU^Z$
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A (1)ABC 作业基础成本计算 JW3B'_0
A (2)absorbed overhead 已吸收制造费用 rv|)n>m
A (3)absorption costing 吸收成本计算 s;6CExH
A (4)account 账户,报表 <OIIoB?t
A (5)accounting postulate 会计假设 x;8A!8w
A (6)accounting series release 会计公告文件 H{=21\a\
A (7)accounting valuation 会计计价 !lj| cT9
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 Z7= `VNHc
A (10)accountancy 会计职业 #~<0t(3Q
A (11)accountant 会计师 ,"HL~2:~
A (12)accounting 会计 :(M(>4t
A (13)agency cost 代理成本 ;e1ku|>$
A (14)accounting bases 会计基础 DF*:_B)
A (15)accounting manual 会计手册 Bi
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A (16)accounting period 会计期间 [O?z@)dx
A (17)accounting policies 会计方针 T Kg aV;92
A (18)accounting rate of return 会计报酬率 .~l=zu
A (19)accounting reference date 会计参照日 !Ikt '5/
A (20)accounting reference period 会计参照期间 x3o]U)^
A (21)accrual concept 应计概念 ' <@3i[M
A (22)accrual expenses 应计费用 /(.mp<s0
A (23)acid test ration 速动比率(酸性测试比率) [E/\#4b
A (24)acquisition 购置 f)^_|8
A (25)acquisition accounting 收购会计 n}!PO[m~
A (26)activity based accounting 作业基础成本计算 AMyIAZnYq)
A (27)adjusting events 调整事项 j,"@?Wt7
A (28)administrative expenses 行政管理费 GJoS #s
A (29)advice note 发货通知 !qM=a3
A (30)amortization 摊销 c
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A (31)analytical review 分析性检查 F!]lU`z)=
A (32)annual equivalent cost 年度等量成本法 "O%gFye
A (33)annual report and accounts 年度报告和报表 JYW)uJ
A (34)appraisal cost 检验成本 XYZ4TeW\1
A (35)appropriation account 盈余分配账户 )|DM~%$QM
A (36)articles of association 公司章程细则 E: $P=%b
A (37)assets 资产 'lEA)&d
A (38)assets cover 资产保障 r}mbXvn
A (39)asset value per share 每股资产价值 J
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A (40)associated company 联营公司 z$?~Y(EY
A (41)attainable standard 可达标准 "saUai4z
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A (42)attributable profit 可归属利润 8&)DE@W
A (43)audit 审计 L 8dc(Z%v
A (44)audit report 审计报告 l@
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A (45)auditing standards 审计准则 6y9t(m
A (46)authorized share capital 额定股本 4 Dw@r{
A (47)available hours 可用小时 4DL) rkO
A (48)avoidable costs 可避免成本 2gCX}4^3b
B (49)back-to-back loan 易币贷款 s#)5h0t#du
B (50)backflush accounting 倒退成本计算 Zf65 `K3
B (51)bad debts 坏帐 L;'"A#Pa
B (52)bad debts ratio 坏帐比率 WYEKf9}
B (53)bank charges 银行手续费 3 G`aHTWk
B (54)bank overdraft 银行透支 j]aoR
B (55)bank reconciliation 银行存款调节表 2&^]k`Aj6D
B (56)bank statement 银行对账单 =A!@6Nw
B (57)bankruptcy 破产 {O7X`'[
B (58)basis of apportionment 分摊基础 /7t>TYip!
B (59)batch 批量 w(/aiV
B (60)batch costing 分批成本计算 CkdP #}f
B (61)beta factor B(市场)风险因素 O4^8
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B (62)bill 账单 7:)n$,31FW
B (63)bill of exchange 汇票 7 D^gMN%p
B (64)bill of landing 提单 p%*%n3bw
B (65)bill of materials 用料预计单 d\
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B (66)bill payable 应付票据 pJt,9e
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B (67)bill receivable 应收票据 n=c
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B (68)bin card 存货记录卡 q(.:9A*0
B (69)bonus 红利 "F.;Dv9V[0
B (70)book-keeping 薄记 Z`KC%!8K
B (71)Boston classification 波士顿分类 -/ g B|J
B (72)breakeven chart 保本图 3P^sM1
B (73)breakeven point 保本点 oIb|*gX^
B (74)breaking-down time 复位时间 -1UD0(
B (75)budget 预算 .[3Z1v,
B (76)budget center 预算中心 o8-^cP1
B (77)budget cost allowance 预算成本折让 Z
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B (78)budget manual 预算手册 :=\Hoz
B (79)budget period 预算期间 Te}8!_ohyC
B (80)budgetary control 预算控制 Htgx`N|
B (81)budgeted capacity 预算生产能力 G
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B (82)burden 制造费用 l33Pm/V2?
B (83)business center 经营中心 Y!gCMLL
B (84)business entity 营业个体 ]A<~XIu
B (85)business unit 经营单位 6T#+V37
B (86)buy-out management 管理性购买产权 )XzI
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B (87)by-product 副产品 HY%i`]4X
C (88)called-up share capital 催缴股本 }#Qc \eud
C (89)capacity 生产能力 +L9Eqll
C (90)capacity ratios 生产能力比率 <\pfIJr$
C (91)capital 资本 v4.#;F.\m
C (92)capital assets pricing model资本资产计价模式 $}jssnoU
C (93)capital commitment 承诺资本 !=:$lzS^
C (94)capital employed 已运用的资本 TG+VEL |T
C (95)capital expenditure 资本支出 lo,$-bJ,<,
C (96)capital expenditureauthorization 资本支出核准 yX0dbW~@y
C (97)capital expenditure control 资本支出控制 bj"J'
C (98)capital expenditure proposal资本支出申请 ,H1
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C (99)capital funding planning 资本基金筹集计划 U2wbv Xr5-
C (100)capital gain 资本收益 R5 9S@MsuD
C (101)capital investment appraisal资本投资评估 \8 h;K>=h
C (102)capital maintenance 资本保全 OSf}Q=BL
C (103)capital resource planning 资本资源计划 Q&eQQ6b^Ih
C (104)capital surplus 资本盈余 ~ y;6W0x
C (105)capital turnover 资本周转率 W>p-u6u%E|
C (106)card 记录卡 @Q/-s9b
C (107)cash 现金 I{*<