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注会《审计》英语常用词汇 }7*|s+F(f
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1.audit 审计 :6MV@{;PJ
2.attestation 鉴证 v-Tkp
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3.credibility 可信赖程度 nuH=pIq6x
4.audit of financial statements 财务报表审计 $J8g)cS
5.agreed-upon procedures 执行商定程序 =MU(!`
6.high levels of assurance 高水平保证 nz|6CP
7.compilation 编制 Vy
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8.reliability 可靠性 .Hnhd/ c
9.relevance 相关性 qv^P
10.professional skepticism 职业谨慎 AL
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11.objectivity 客观性 [QFAkEJ--o
12. professional competence 专业胜任能力 i50E#+E8
13.Senior/CPA-in-charge 项目经理 D V\7KKJE
14.audit engagement letter 业务约定书 IClw3^\l
15.recurring audit 连续审计 5S<Rz) 1r
16.the client 委托人 [tT_ z<e`
17.change CPA 更换注册会计师 Z`_x|cU?J
18.the existing CPA 现任注册会计师 <Drm#2x!E
19.the successor CPA 后任注册会计师 jG~-V<&
20.the preceding CPA前任注册会计师 +e^CL#Gs
21.issue the audit report 出具审计报告 z3Yi$*q <
22.expert 专家 ZC]|s[
23.the board of directors 董事会 $PG(>1e
24.knowledge of the entity‘ s business 了解被审计单位情况 0W0GSDx
25.assess material misstatement risks评估重大错报风险 )DmydyQ'
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 yAAV,?:o[
27.a general knowledge of —— 初步了解―――的情况 o}DRp4;Ka
28.a more knowledge of—— 进一步了解的情况 _Pno9|
29.the prior year‘s working papers 以前年度工作底稿 @F]w]d
30.minutes of meeting 会议纪要 XV/7K
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31.business risks 经营风险 E[WU
32.appropriateness 适当性 ^&D5J\][
33.accounting estimate 会计估计 wz1nV}
34.management representations 管理层声明 ?wu@+
35.going concern assumption 持续经营假设 -:95ypi
36.audit plan 审计计划 I{Ip
37.significant audit areas 重点审计领域 \=D+7'3
38.error 错误 Ni8%K6]z
39.fraud舞弊 [n2zdiiBd
40.modified or additional procedures 修改或追加审计程序 udT0`6l;
41.misappropriation of assets 侵占资产 v4Wq0>o
42.transactions without substance 虚假交易 V:#rY5X
43.unusual pressures 异常压力 m.rV1#AI
44.the suspected noncompliance 涉嫌存在违法行为 @<3E`j'p
45.materialiy 重要性 tA^+RO4
46.exceed the materiality level 超过重要性水平 @ R[K8
47.approach the materiality level 接近重要性水平 2 431v@
48.an acceptably low level 可接受水平 whYk"N
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 Ypl;jkHP
50.misstatements or omissions 错报或漏报 (a0(ZOKH
51.aggregate 总计 4qQE9fxdY
52.subsequent events 期后事项 W/\pqH
53.adjust the financial statements 调整财务报表 7m
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54.perform additional audit procedures 实施追加的审计程序 ?
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55.audit risk 审计风险 l9C `:g
56.detection risk 检查风险 }]H7uC!t
57.inappropriate audit opinion 不适当的审计意见 ZR
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58.material misstatement 重大的错报 bfpeK>T
59.tolerable misstatement 可容忍错报 >-\^ )z
60.the acceptable level of detection risk 可接受的检查风险 JN:L%If
61.assessed level of material misstatement risk 重大错报风险的评估水平 z Ohv>a
62.simall business 小规模企业 ysZ(*K
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63.accounting system 会计系统 qSlo)aP
64.test of control 控制测试 sVr|kvn2
65.walk-through test 穿行测试 *+zFsu4l
66.communication 沟通 ZJW8S
67.flow chart 流程图 pfu"vo(t_
68.reperformance of internal control 重新执行 @`)>-k
69.audit evidence 审计证据 iZ>P>x\
70.substantive procedures 实质性程序 n-2!<`UFX
71.assertions 认定 t{yj`Vg
72.esistence 存在 4lR+nmAZ
73.occurrence 发生 ?A;RTM
74.completeness 完整性 k-a1^K3
75.rights and obligations 权利和义务 w_o+;B|I
76.valuation and allocation 计价和分摊 V,rR*a&p
77.cutoff 截止 +L"F] _?
78.accuracy 准确性 oQrfrA&=M
79.classification 分类 0<:rp]<,
80.inspection 检查 w
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81.supervision of counting 监盘 (&NLLrsio
82.observation 观察 L-)ZjXzk
83.confirmation 函证 4CchE15
84.computation 计算 <{8x-zbR+
85.analytical procedures 分析程序 EZ{{p+e^
86.vouch 核对 c7{s'ifG
87.trace 追查 [T4{K&
88.audit sampling 审计抽样 \BH?GMoP
89.error 误差 @{#'y4\>
90.expected error 预期误差 @I|kY5' c
91.population 总体 BJ]L@L%
92.sampling risk 抽样风险 ZQym8iV/
93.non- sampling risk 非抽样风险 (SQGl!Lai0
94.sampling unit 抽样单位 H;NAS/OhS
95.statistical sampling 统计抽样 "9dZ
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96.tolerable error 可容忍误差 O7_y QQAA
97.the risk of under reliance 信赖不足风险 <m^a
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98.the risk of over reliance 信赖过度风险 :R=7dH~
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99.the risk of incorrect rejection 误拒风险 v(R^LqE
100. the risk of incorrect acceptance 误受风险 7[='m{{=C
101.working trial balance 试算平衡表 fd #QCs
102.index and cross-referencing 索引和交叉索引 9{U@s
103.cash receipt 现金收入 m>48?%
104.cash disbursement 现金支出 ^wc:qll
105.bank statement 银行对账单 X^dasU{*
106.bank reconciliation 银行存款余额调节表 x^c,cV+*
107.balance sheet date 资产负债表日 88<d<)7t
108.net realizable value 可变现净值 \1&4wzT
109.storeroom 仓库 !( +M
110.sale invoice 销售发票 ?u&|'ASo
111.price list 价目表 (=WbLNBS
112.positive confirmation request 积极式询证函 w0@XJH:P
113.negative confirmation request 消极式询证函 J @~g>
114.purchase requisition 请购单 !]}C!dXd
115.receiving report 验收报告 >Ik%_:CC`
116.gross margin 毛利 1u5^a^O(|
117.manufacturing overhead 制造费用 N-b'O`C
118.material requisition 领料单 [_`yy
119.inventory-taking 存货盘点 U[Sh){4j
120.bond certificate 债券 ?D7zty+}^
121.stock certificate 股票 A@?-"=h}
122.audit report 审计报告 rN7JJHV
123.entity 被审计单位 7)1
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124.addressee of the audit report 审计报告的收件人 8dLmsk^
125.unqualified opinion 无保留意见 UroC8Tm
126.qualified opinion 保留意见 x5xMr.vm
127.disclaimer of opinion 无法表示意见 _1O .{O
128.adverse opinion 否定意见 Im-qGB0C
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A (1)ABC 作业基础成本计算 =`>e
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A (2)absorbed overhead 已吸收制造费用 ^8bc<c:P
A (3)absorption costing 吸收成本计算 ]8OmYU%6V
A (4)account 账户,报表 As5l36
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 8-H:5E 4Y
A (7)accounting valuation 会计计价 E_$nsM8?
A (8)account sale 承销清单 N"RPCd_
A (9)accountability concept 经营责任概念 _*g
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A (10)accountancy 会计职业 [>_zV.X
A (11)accountant 会计师 kREFh4QO,
A (12)accounting 会计 v5e*R8/
A (13)agency cost 代理成本 |7n%8JsY!"
A (14)accounting bases 会计基础 p:$v,3:
A (15)accounting manual 会计手册 hT_Q_1,
A (16)accounting period 会计期间 S76MY&Vx23
A (17)accounting policies 会计方针 pRxVsOb
A (18)accounting rate of return 会计报酬率 IY[qWs
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 yn@wce
A (21)accrual concept 应计概念 4JXvP1`
A (22)accrual expenses 应计费用 o(> #}[N}
A (23)acid test ration 速动比率(酸性测试比率) ?IS[2 v$
A (24)acquisition 购置 C8qSoO4Z
A (25)acquisition accounting 收购会计 xT* 3QwK
A (26)activity based accounting 作业基础成本计算 SYQP7oG9oQ
A (27)adjusting events 调整事项 :5&UWL|
A (28)administrative expenses 行政管理费 @].!}tz
A (29)advice note 发货通知 `'P&={p8
A (30)amortization 摊销 9An\uH)mL
A (31)analytical review 分析性检查 Uc,..
A (32)annual equivalent cost 年度等量成本法 FqGMHM\J
A (33)annual report and accounts 年度报告和报表 ~#VDJ[Z
A (34)appraisal cost 检验成本 B<Cg_C
A (35)appropriation account 盈余分配账户 Y`$\o
A (36)articles of association 公司章程细则 0 |?N
A (37)assets 资产 }M"])B I
A (38)assets cover 资产保障 l O*
A (39)asset value per share 每股资产价值 %qE"A6j
A (40)associated company 联营公司 %|:j=/_
A (41)attainable standard 可达标准 k EAF1RP:
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A (42)attributable profit 可归属利润 snu?+*6
A (43)audit 审计 }wBpBw2J
A (44)audit report 审计报告 @e\
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A (45)auditing standards 审计准则 ^r(]S
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A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 u0)9IZxc
A (48)avoidable costs 可避免成本 YwZx{%f
B (49)back-to-back loan 易币贷款 =TzJgx
B (50)backflush accounting 倒退成本计算 (Uu5$q(
B (51)bad debts 坏帐 R47y/HG,
B (52)bad debts ratio 坏帐比率 omPxU2Jw
B (53)bank charges 银行手续费 aR@+Qf
B (54)bank overdraft 银行透支 \Nf[8n#{
B (55)bank reconciliation 银行存款调节表 Z!fbc#L6
B (56)bank statement 银行对账单 #cW:04
B (57)bankruptcy 破产 y] O&w{m$
B (58)basis of apportionment 分摊基础 agruS'c g
B (59)batch 批量 qkp0' f*}
B (60)batch costing 分批成本计算 =(P$P
B (61)beta factor B(市场)风险因素 umAO&S.+M
B (62)bill 账单 *V+,X
B (63)bill of exchange 汇票 \UM&|yk:
B (64)bill of landing 提单 )Spa
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B (65)bill of materials 用料预计单 (n2_H
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B (66)bill payable 应付票据 %BMlcm7Ec
B (67)bill receivable 应收票据 9`VY)"rJ
B (68)bin card 存货记录卡 QuI!`/N)z
B (69)bonus 红利 M0)0~#?.D
B (70)book-keeping 薄记 hgDFhbHtd6
B (71)Boston classification 波士顿分类 VQ2'a/s
B (72)breakeven chart 保本图 1P'L<z
B (73)breakeven point 保本点 g3Hi5[-H
B (74)breaking-down time 复位时间 )"{}L.gC6
B (75)budget 预算 BXxJra/V
B (76)budget center 预算中心 +7
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B (77)budget cost allowance 预算成本折让 lg ,%
B (78)budget manual 预算手册 N:#$S$
B (79)budget period 预算期间 aC
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B (80)budgetary control 预算控制 mF4OLG3L0
B (81)budgeted capacity 预算生产能力 *u,xBC2C
B (82)burden 制造费用 i& %dwqp
B (83)business center 经营中心 >XRf=
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B (84)business entity 营业个体 /P46k4M1U
B (85)business unit 经营单位 C8)s6
B (86)buy-out management 管理性购买产权 3i4m!g5Z?
B (87)by-product 副产品 RF
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C (88)called-up share capital 催缴股本 )#hR}|
C (89)capacity 生产能力 HB*BL+S06
C (90)capacity ratios 生产能力比率 'dzbeTJD5
C (91)capital 资本 Q?([#
C (92)capital assets pricing model资本资产计价模式 >){}nlQf
C (93)capital commitment 承诺资本 z-"P raP
C (94)capital employed 已运用的资本 /!6 VP |
C (95)capital expenditure 资本支出 #(a ;
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C (96)capital expenditureauthorization 资本支出核准 ?
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C (97)capital expenditure control 资本支出控制 `jhbKgR[
C (98)capital expenditure proposal资本支出申请 a~JZc<ze
C (99)capital funding planning 资本基金筹集计划 H+gB|
C (100)capital gain 资本收益 4&
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C (101)capital investment appraisal资本投资评估 2lN0Sf@
C (102)capital maintenance 资本保全 *J':U>p
C (103)capital resource planning 资本资源计划 <Zfh5AM
C (104)capital surplus 资本盈余 OH]45bd
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C (105)capital turnover 资本周转率 QC]<`!
C (106)card 记录卡 w_~
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C (107)cash 现金 !B9Yw/Ba
C (108)cash account 现金账户 gOE?
C (109)cash book 现金账薄 meThjCC
C (110)cash cow 金牛产品 pV 8U`T
C (111)cash flow 现金流量 +R{~%ZTK
C (112)cash discounted 现金贴现 [{&OcEf
C (113)cash flow budget 现金流量预算 ajM\\a?
C (114)cash flow statement 现金流量表 k{|>!(Ax
C (115)cash ledger 现金分类账 C+t|fSJ
C (116)cash limit 现金限额 tF<&R&=
C (117)CCA 现时成本会计 dPV<
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C (118)center 中心 4[%_Bnv#AJ
C (119)changeover time 变更时间 W&I:z-VH
C (120)chartered entity 特许经济个体 ,LLx&jS
C (121)cheque 支票 #BH]`A J
C (122)cheque register 支票登记薄 I?\P^f
C (123)coin analysis 零钱分类 AxO.adQE%
C (124)classification 分类 2sEG#/Y=
C (125)clock card 工时卡 !g|[A7<|
C (126)code 代码 c3<H272\
C (127)commitment accounting 承诺确认会计 X%;4G^%ZI
C (128)common cost 共同成本 v=&xiw