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注会《审计》英语常用词汇 fd *XK/h
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1.audit 审计 m
OUO)[6y
2.attestation 鉴证 =7}1NeC`
3.credibility 可信赖程度 _{'[Uf/l
4.audit of financial statements 财务报表审计 [j/|)cj
5.agreed-upon procedures 执行商定程序 FUL3@Gb$UV
6.high levels of assurance 高水平保证 )dfhy
7.compilation 编制 Kuh3.1#o
8.reliability 可靠性 sPQjB[
9.relevance 相关性 !Np7mv\7
10.professional skepticism 职业谨慎 Ew0)MZ.#
11.objectivity 客观性 X8m-5(uW
12. professional competence 专业胜任能力 [4#HuO@h
13.Senior/CPA-in-charge 项目经理 PpFQoY7M
14.audit engagement letter 业务约定书 /(8"]f/
15.recurring audit 连续审计 g
N<7(F
16.the client 委托人 05H:ZrUV
17.change CPA 更换注册会计师 1_{ e*=/y
18.the existing CPA 现任注册会计师 }+m4(lpl
19.the successor CPA 后任注册会计师 9 RDs`>v
20.the preceding CPA前任注册会计师 ?S&
yF
21.issue the audit report 出具审计报告 J
#C4A]A
22.expert 专家 nZi&`HjQ
23.the board of directors 董事会 #+D][LH4
24.knowledge of the entity‘ s business 了解被审计单位情况 Kkq-x'gt^
25.assess material misstatement risks评估重大错报风险 Ut2T:%m{
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,X3D<wl
27.a general knowledge of —— 初步了解―――的情况 {,5.svO
28.a more knowledge of—— 进一步了解的情况 .b_ppieNY
29.the prior year‘s working papers 以前年度工作底稿 ;N.dzH2yA
30.minutes of meeting 会议纪要 ]a/dvj}
31.business risks 经营风险 i45.2,
32.appropriateness 适当性 F#|y,<}<
33.accounting estimate 会计估计 <xeB9
34.management representations 管理层声明 \LJ!X3TZ
35.going concern assumption 持续经营假设 3q`f|r
36.audit plan 审计计划 Vq0X:<9
37.significant audit areas 重点审计领域 EE]xZz>o
38.error 错误 5)Z=FUupA~
39.fraud舞弊 Sydl[c pH$
40.modified or additional procedures 修改或追加审计程序 .X3n9]
41.misappropriation of assets 侵占资产 EXeV@kg
42.transactions without substance 虚假交易 Mhn1-ma:
43.unusual pressures 异常压力 u\ 7Y
_`8
44.the suspected noncompliance 涉嫌存在违法行为 1v:Ql\^cT
45.materialiy 重要性 j xI;clr
46.exceed the materiality level 超过重要性水平 JZ`u?ZaJ/s
47.approach the materiality level 接近重要性水平 l4$ sku-
48.an acceptably low level 可接受水平 r&xIVFPI[
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 QaLaw-lx
50.misstatements or omissions 错报或漏报 k(Xs&f
`
51.aggregate 总计 @BLB.=
52.subsequent events 期后事项 )6%*=-
53.adjust the financial statements 调整财务报表 '2Zs15)V
54.perform additional audit procedures 实施追加的审计程序 *J^FV^E``
55.audit risk 审计风险 FWeUZI+
56.detection risk 检查风险 7l-MVn_8
57.inappropriate audit opinion 不适当的审计意见 MzB.Vvsy%9
58.material misstatement 重大的错报 *PlKl_nP6
59.tolerable misstatement 可容忍错报 f{2UL ?y
60.the acceptable level of detection risk 可接受的检查风险 0 ;LF>+fJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~*3Si(4l/
62.simall business 小规模企业 ^!
h3#4
63.accounting system 会计系统 ^7>~y
(
64.test of control 控制测试 J#H,QYnf(L
65.walk-through test 穿行测试 4_>;|2
66.communication 沟通 M^\`~{*T
67.flow chart 流程图 ;\}dQsX
68.reperformance of internal control 重新执行 I-8I/RRkmP
69.audit evidence 审计证据 6wpu[
70.substantive procedures 实质性程序 A-B>VX
71.assertions 认定 sKW~+]
72.esistence 存在 c/.s`hz
73.occurrence 发生 XBX`L"0
74.completeness 完整性 k;<@2C
75.rights and obligations 权利和义务 QsKnaRT
76.valuation and allocation 计价和分摊 H/`@6, j
77.cutoff 截止 !oi
{8X@
78.accuracy 准确性 @VHstjos^V
79.classification 分类 %w>3Fwj`z
80.inspection 检查 h3E}Sa(MQ:
81.supervision of counting 监盘 =?4[:#Rh
82.observation 观察 19[o XyFI
83.confirmation 函证 2sgp$r
84.computation 计算 }9U_4k
85.analytical procedures 分析程序 bZUw^{~)D
86.vouch 核对 Muq~p~m}
87.trace 追查 _~tF2`,Y_p
88.audit sampling 审计抽样 #]^C(qmb:
89.error 误差 )$1j"mV
90.expected error 预期误差 j0oto6z~b
91.population 总体 .KG9YGL#
92.sampling risk 抽样风险 |Wck-+}U
93.non- sampling risk 非抽样风险 XySkm2y
94.sampling unit 抽样单位 (bsywM
95.statistical sampling 统计抽样 <i]-.>&J
96.tolerable error 可容忍误差 x ]}'H
97.the risk of under reliance 信赖不足风险 6yUThv.G#
98.the risk of over reliance 信赖过度风险 {4SaSv^/
99.the risk of incorrect rejection 误拒风险 m4uh<;C~
100. the risk of incorrect acceptance 误受风险 e]>=;Zn
101.working trial balance 试算平衡表 A>Qu`%g*
102.index and cross-referencing 索引和交叉索引 v1+.-hO
103.cash receipt 现金收入 wPYeKOh'
104.cash disbursement 现金支出 p;7wH\c
105.bank statement 银行对账单 v; ewMiK@E
106.bank reconciliation 银行存款余额调节表 ~mvv
:u
107.balance sheet date 资产负债表日 {=Ji2k0U'
108.net realizable value 可变现净值 sqF.,A,
109.storeroom 仓库 K5bR7f:
110.sale invoice 销售发票
!Q_Kil.9
111.price list 价目表 FeZW S
>N
112.positive confirmation request 积极式询证函 Wn=I[K&&
113.negative confirmation request 消极式询证函 t{s>B]i^_w
114.purchase requisition 请购单 w(S&X"~
115.receiving report 验收报告 hxJKYU^%m
116.gross margin 毛利 Fsq)co
117.manufacturing overhead 制造费用 -sf[o"T,j
118.material requisition 领料单 k[ pk R{e
119.inventory-taking 存货盘点 =],c$)
120.bond certificate 债券 $z)egh(z
121.stock certificate 股票 F#Pn]
122.audit report 审计报告 4/\Ynb.L
123.entity 被审计单位 5i{J0/'Xu)
124.addressee of the audit report 审计报告的收件人 T^+K`U
125.unqualified opinion 无保留意见 |FaK=e
126.qualified opinion 保留意见 =d~pr:.F
127.disclaimer of opinion 无法表示意见 vKPLh
128.adverse opinion 否定意见 #/9Y}2G|]
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A (1)ABC 作业基础成本计算 pE+:tMH;
A (2)absorbed overhead 已吸收制造费用 Zs0;92WL
A (3)absorption costing 吸收成本计算 Zn*W2s^^{
A (4)account 账户,报表 w .M
A (5)accounting postulate 会计假设 DH$Nz
A (6)accounting series release 会计公告文件 Ln+ .$ C
A (7)accounting valuation 会计计价 RxPD44jVA
A (8)account sale 承销清单 6v}q @z
A (9)accountability concept 经营责任概念 p}I\H
^"8+
A (10)accountancy 会计职业 Q>\DM'{:4
A (11)accountant 会计师 9P#kV@%(0c
A (12)accounting 会计 wUg=jnY
A (13)agency cost 代理成本 JX>`N5s
A (14)accounting bases 会计基础 M
$EHx[*5
A (15)accounting manual 会计手册 N`X|z
A (16)accounting period 会计期间 ox.kL
A (17)accounting policies 会计方针 |yj0Rv
A (18)accounting rate of return 会计报酬率 ~EQ#
%db
A (19)accounting reference date 会计参照日
(<Cg|*s
A (20)accounting reference period 会计参照期间 0&kmP '
A (21)accrual concept 应计概念 c\szy&W
A (22)accrual expenses 应计费用 xu]Kt+QnSk
A (23)acid test ration 速动比率(酸性测试比率) KG(l=? N
A (24)acquisition 购置 3T 0'zJ2f
A (25)acquisition accounting 收购会计 w!d(NA<|0]
A (26)activity based accounting 作业基础成本计算 p?
VDBAx
A (27)adjusting events 调整事项 S;#7B?j
A (28)administrative expenses 行政管理费 UT 7'-
A (29)advice note 发货通知 e !w{ap8u
A (30)amortization 摊销 0;
w 4WJJ
A (31)analytical review 分析性检查 Y2ON!Rno
A (32)annual equivalent cost 年度等量成本法 <O-R
A (33)annual report and accounts 年度报告和报表
?c_:S]^
A (34)appraisal cost 检验成本
c&<Ei1
A (35)appropriation account 盈余分配账户 >G [:Q
s
A (36)articles of association 公司章程细则 FKf2Q&2I
A (37)assets 资产 R:^jQ'1
A (38)assets cover 资产保障 D~Q-:G$x
A (39)asset value per share 每股资产价值 EuVA"~PA
A (40)associated company 联营公司 '['x
'G50
A (41)attainable standard 可达标准 /
U~yYh
, a2=OV
A (42)attributable profit 可归属利润 va#].4_
A (43)audit 审计 J-klpr#
A (44)audit report 审计报告 cnY}^_
A (45)auditing standards 审计准则 +n
&8" )
A (46)authorized share capital 额定股本 5VVU%STP
A (47)available hours 可用小时 *xx)j:Sc2
A (48)avoidable costs 可避免成本 _3g!_
B (49)back-to-back loan 易币贷款 Ak}`zIo
B (50)backflush accounting 倒退成本计算 vMJ
_n=Vf
B (51)bad debts 坏帐 ;D(6Gy9~
B (52)bad debts ratio 坏帐比率 qckRX+P`
B (53)bank charges 银行手续费 ME5M;bz(
B (54)bank overdraft 银行透支 0uGTc[^^M
B (55)bank reconciliation 银行存款调节表 3^)c5kcI
B (56)bank statement 银行对账单 ']^]z".H
B (57)bankruptcy 破产 v(uNqX.BC
B (58)basis of apportionment 分摊基础 Smh=Q4,W
B (59)batch 批量 1:|o7`
B (60)batch costing 分批成本计算 mSEX?so=[
B (61)beta factor B(市场)风险因素 kexvE 3
B (62)bill 账单 ':=20V
B (63)bill of exchange 汇票 B'PS-Jr
B (64)bill of landing 提单
u@Z6)r'
B (65)bill of materials 用料预计单 ?;_Mx al'
B (66)bill payable 应付票据 z_(4
B (67)bill receivable 应收票据 p7.~k1h
B (68)bin card 存货记录卡
]%G#x
B (69)bonus 红利 gla'urb[i|
B (70)book-keeping 薄记 &!+1GI9z
B (71)Boston classification 波士顿分类 gEgd/Le
B (72)breakeven chart 保本图 eQfXUpk3@I
B (73)breakeven point 保本点 3?+t%_[
B (74)breaking-down time 复位时间 %Go/\g
B (75)budget 预算 G}]'}FUp
B (76)budget center 预算中心 *iSE)[W
B (77)budget cost allowance 预算成本折让 T#Z#YM k
B (78)budget manual 预算手册 vNm4xa%
B (79)budget period 预算期间 3]&le[.
B (80)budgetary control 预算控制 F}B2nL
&
B (81)budgeted capacity 预算生产能力
?. L]QU
B (82)burden 制造费用 aCfWbJ@qiG
B (83)business center 经营中心 zTn.#-7y
B (84)business entity 营业个体 \~C/
B (85)business unit 经营单位 i\K88B&24
B (86)buy-out management 管理性购买产权 F*4G@)
B (87)by-product 副产品 GN+,9
C (88)called-up share capital 催缴股本 8SupoS
C (89)capacity 生产能力 |B2>}Y/
C (90)capacity ratios 生产能力比率 -(#`JT8
C (91)capital 资本 btDTC9O
C (92)capital assets pricing model资本资产计价模式 6>b#nFVJ
C (93)capital commitment 承诺资本 h6:|RGF
C (94)capital employed 已运用的资本 [XP\WG>s
C (95)capital expenditure 资本支出 ftV~!r
C (96)capital expenditureauthorization 资本支出核准 o
RmA\R*
C (97)capital expenditure control 资本支出控制 [a#*%H{OC
C (98)capital expenditure proposal资本支出申请 ,GtN6?
C (99)capital funding planning 资本基金筹集计划 &o`LT|*m
C (100)capital gain 资本收益 9SU/86|N
C (101)capital investment appraisal资本投资评估 PaDm"+H@
C (102)capital maintenance 资本保全 W7\UZPs5t
C (103)capital resource planning 资本资源计划 h~=~csya:
C (104)capital surplus 资本盈余 _|COnm
C (105)capital turnover 资本周转率 w)>/fG|;
C (106)card 记录卡
"'Q~&B;@
C (107)cash 现金 LS<*5HWX
C (108)cash account 现金账户 GCxmqoQ
C (109)cash book 现金账薄 8;3I:z&muQ
C (110)cash cow 金牛产品 @A-
E
C (111)cash flow 现金流量 B2)5Z]
C (112)cash discounted 现金贴现 +rDKx(Rk
C (113)cash flow budget 现金流量预算 0"mr*hyj
C (114)cash flow statement 现金流量表 :;&3"-
C (115)cash ledger 现金分类账 U@}P]'`'f
C (116)cash limit 现金限额 Jg6@)<n
C (117)CCA 现时成本会计 PD^Cj?wm
C (118)center 中心 d(, M
C (119)changeover time 变更时间 :M@#.
C (120)chartered entity 特许经济个体 Ye/Y<Ij
C (121)cheque 支票 ;F/w&u.n
C (122)cheque register 支票登记薄 0.^67'
C (123)coin analysis 零钱分类 %^iBTfq2hc
C (124)classification 分类 &