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注会《审计》英语常用词汇 ~yX8p7qr
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1.audit 审计 WG~
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2.attestation 鉴证 ub/Z'!
3.credibility 可信赖程度 FYwMmb
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4.audit of financial statements 财务报表审计 U%.%:'eV=
5.agreed-upon procedures 执行商定程序 'YQVf]4P
6.high levels of assurance 高水平保证 +/"Ws'5E
7.compilation 编制 ?=u/&3Cw
8.reliability 可靠性 -4 *94<
9.relevance 相关性 XK*55W&og
10.professional skepticism 职业谨慎 hk5[ N=
11.objectivity 客观性 ,)&ansN
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 .qd/ft2
14.audit engagement letter 业务约定书 bQ%6z}r
15.recurring audit 连续审计 %|"0p3
16.the client 委托人 `EBI$;!
17.change CPA 更换注册会计师 R #f*QXv
18.the existing CPA 现任注册会计师 3t4i2]
19.the successor CPA 后任注册会计师 tfKf*Um
20.the preceding CPA前任注册会计师 E=*82Y=B
21.issue the audit report 出具审计报告 Uzi.CYVs%
22.expert 专家 dnwTD\),
23.the board of directors 董事会 |2Krxi3*
24.knowledge of the entity‘ s business 了解被审计单位情况 h+\+9^l6|
25.assess material misstatement risks评估重大错报风险 g3 6:OK"
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 Q1 t-Z;X
27.a general knowledge of —— 初步了解―――的情况 k?bIu
28.a more knowledge of—— 进一步了解的情况 lmGVSdo
29.the prior year‘s working papers 以前年度工作底稿 ?IN'Dc9&%-
30.minutes of meeting 会议纪要 g)3HVAT
31.business risks 经营风险 9V'ok.B.x
32.appropriateness 适当性 }]<Ghn
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33.accounting estimate 会计估计 i]cD{hv
34.management representations 管理层声明 _ww>u""B~
35.going concern assumption 持续经营假设 w$)NW57[|
36.audit plan 审计计划 *XU2%"Sc
37.significant audit areas 重点审计领域 /VmtQ{KTt+
38.error 错误 =8o$
39.fraud舞弊 L2sUh+'|
40.modified or additional procedures 修改或追加审计程序 *+i1m`6Q
41.misappropriation of assets 侵占资产 " jBc5*
42.transactions without substance 虚假交易 _\2Ae\&c
43.unusual pressures 异常压力 8mm]>u$
44.the suspected noncompliance 涉嫌存在违法行为 +nIjW;RU
45.materialiy 重要性 = :/4)
46.exceed the materiality level 超过重要性水平 ]Pp}=hcD
47.approach the materiality level 接近重要性水平 {`ghX%M(l
48.an acceptably low level 可接受水平 Xf YbWR
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 "y9]>9:$-
50.misstatements or omissions 错报或漏报 3>'TYXs-
51.aggregate 总计 ?~:4O}5Ax
52.subsequent events 期后事项 _'*Vcu`Y
53.adjust the financial statements 调整财务报表 FUO 9jX
54.perform additional audit procedures 实施追加的审计程序 !,cLc}a
55.audit risk 审计风险 0X<U.Sxn
56.detection risk 检查风险 hNRN`\5Z
57.inappropriate audit opinion 不适当的审计意见 J+(B]8aj
58.material misstatement 重大的错报 mx!EuF$I
59.tolerable misstatement 可容忍错报 TOb(
60.the acceptable level of detection risk 可接受的检查风险 Ql1J?9W
61.assessed level of material misstatement risk 重大错报风险的评估水平 `DFo:w!k
62.simall business 小规模企业 +:_;K_h
63.accounting system 会计系统 jhJ'fI
64.test of control 控制测试 %TeH#%[g>\
65.walk-through test 穿行测试 b|DiU}
66.communication 沟通 U^;|as
67.flow chart 流程图 hh[@q*C
68.reperformance of internal control 重新执行 yno X=#`
69.audit evidence 审计证据 |V&E q>G
70.substantive procedures 实质性程序 P!yOA_)as
71.assertions 认定 r
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72.esistence 存在 cakwGs_{
73.occurrence 发生 6QYHPz
74.completeness 完整性 UrmnHc>}c
75.rights and obligations 权利和义务 3+/^
76.valuation and allocation 计价和分摊
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77.cutoff 截止 Pr_DMu
78.accuracy 准确性 }rQ0*h
79.classification 分类 i )!+`w*Y
80.inspection 检查 [9;[g~;E%m
81.supervision of counting 监盘 ;U&~
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82.observation 观察 =.]{OT
83.confirmation 函证 @b9qBJfQ
84.computation 计算 ]p@q.P
85.analytical procedures 分析程序 bs_< UE
86.vouch 核对 +7mUX
87.trace 追查 6ltV}Wt-
88.audit sampling 审计抽样 [85b+SKW
89.error 误差 F|&%Z(@a
90.expected error 预期误差 tPb<*{eG
91.population 总体 M%#F"^8v
92.sampling risk 抽样风险 (-Qr.t_B`
93.non- sampling risk 非抽样风险 98Y1-Z^ .
94.sampling unit 抽样单位 Od+nBJ
95.statistical sampling 统计抽样 }1mkX\wWP
96.tolerable error 可容忍误差 Se.qft?D%(
97.the risk of under reliance 信赖不足风险 n+1`y8dy
98.the risk of over reliance 信赖过度风险 v@,`(\Ca'
99.the risk of incorrect rejection 误拒风险 2t;3_C
100. the risk of incorrect acceptance 误受风险 #
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101.working trial balance 试算平衡表 J6mUU3F9f
102.index and cross-referencing 索引和交叉索引 L>n^Q:M
103.cash receipt 现金收入 wWVB'MRXB,
104.cash disbursement 现金支出 xQ!
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105.bank statement 银行对账单 >-j([%
106.bank reconciliation 银行存款余额调节表 |)OC1=As
107.balance sheet date 资产负债表日 mYFc53B
108.net realizable value 可变现净值 lE8(BWzw
109.storeroom 仓库 -HvJ&O.V$
110.sale invoice 销售发票 ul{D)zm\D
111.price list 价目表 Gce[RB:
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 pQoZDD@B$
114.purchase requisition 请购单 c1xX)cF
115.receiving report 验收报告 r2\}_pIj
116.gross margin 毛利 XPLm`Q|1#t
117.manufacturing overhead 制造费用 R(s[JH(&
118.material requisition 领料单 3$3%W<&^
119.inventory-taking 存货盘点 QN;GMX5&
120.bond certificate 债券 *rVI[kL
121.stock certificate 股票 5`QfysR5
122.audit report 审计报告 7#j9"*
123.entity 被审计单位 ddY-F
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124.addressee of the audit report 审计报告的收件人 \j4!dOGZ
125.unqualified opinion 无保留意见 Ckhwd
126.qualified opinion 保留意见 Mehp]5*
127.disclaimer of opinion 无法表示意见 24*3m&fA*K
128.adverse opinion 否定意见 I:WPP'L4o
ab[V->>%
A (1)ABC 作业基础成本计算 {<zE}7/2-
A (2)absorbed overhead 已吸收制造费用 1
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A (3)absorption costing 吸收成本计算 hyY^$p+
A (4)account 账户,报表 SduUXHk
A (5)accounting postulate 会计假设 :4)lmIu
A (6)accounting series release 会计公告文件 p2gu@!
A (7)accounting valuation 会计计价 bYYjP.rcF
A (8)account sale 承销清单 Yc5<Y-W
A (9)accountability concept 经营责任概念 E)]emeGd
A (10)accountancy 会计职业 ;x
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A (11)accountant 会计师 ?4t~z 1.f
A (12)accounting 会计 M"foP@
A (13)agency cost 代理成本 EcPvE=^c
A (14)accounting bases 会计基础 GuF-HP}xM
A (15)accounting manual 会计手册 b/4gs62{k
A (16)accounting period 会计期间 D>kkA|>
A (17)accounting policies 会计方针 nyZ?m
A (18)accounting rate of return 会计报酬率 _zLEHEZ-
A (19)accounting reference date 会计参照日 \}Kad\)
A (20)accounting reference period 会计参照期间 m|[cEZxHB
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 3*R(&O6}
A (23)acid test ration 速动比率(酸性测试比率) \5b<!Nl
A (24)acquisition 购置 xM>dv5<E
A (25)acquisition accounting 收购会计 ~]BR(n
A (26)activity based accounting 作业基础成本计算 crJNTEz
A (27)adjusting events 调整事项 V /)3d
A (28)administrative expenses 行政管理费 xzRC %
A (29)advice note 发货通知 mG%cE(j*D
A (30)amortization 摊销 cGWL'r)P
A (31)analytical review 分析性检查 17VN
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A (32)annual equivalent cost 年度等量成本法 @"^(} 6
A (33)annual report and accounts 年度报告和报表 &A^2hPe}
A (34)appraisal cost 检验成本 3ep
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A (35)appropriation account 盈余分配账户 we?t/YB=
A (36)articles of association 公司章程细则 M+4S >Sjw
A (37)assets 资产 >Lz2zlZI
A (38)assets cover 资产保障 HPK}Z|Vl
A (39)asset value per share 每股资产价值 lb]k"L%KU7
A (40)associated company 联营公司 xH-} <7
A (41)attainable standard 可达标准 ^1ks`1
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A (42)attributable profit 可归属利润 |h:3BV_
A (43)audit 审计 =OR&,xt
A (44)audit report 审计报告 $'lJ_jL
A (45)auditing standards 审计准则 UL" <V
A (46)authorized share capital 额定股本 /`w'X/'VJ
A (47)available hours 可用小时 ND5E`Va5R
A (48)avoidable costs 可避免成本 ,7e 2M@=
B (49)back-to-back loan 易币贷款 l_x>.' a
B (50)backflush accounting 倒退成本计算 qche7kg!a
B (51)bad debts 坏帐 E
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B (52)bad debts ratio 坏帐比率 U7G|4(
B (53)bank charges 银行手续费 <pUc(
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B (54)bank overdraft 银行透支 CjA}-ee
B (55)bank reconciliation 银行存款调节表 ;"%luQA<w
B (56)bank statement 银行对账单 C%'eF`
B (57)bankruptcy 破产 4 W+ nSv
B (58)basis of apportionment 分摊基础 y)Lyo'`
B (59)batch 批量 /h@rLJ)o>
B (60)batch costing 分批成本计算 1 z[blNs&
B (61)beta factor B(市场)风险因素 >2)!w
B (62)bill 账单 I3?:KVa
B (63)bill of exchange 汇票 Os1y8ui
B (64)bill of landing 提单 ::8E?c
B (65)bill of materials 用料预计单 3K_!:[
B (66)bill payable 应付票据 JDC,]
B (67)bill receivable 应收票据 14\!FCe)!
B (68)bin card 存货记录卡 WTh|7&
B (69)bonus 红利 o6
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B (70)book-keeping 薄记 m<22E0=g
B (71)Boston classification 波士顿分类 '?!2h'
B (72)breakeven chart 保本图 bRAf!<3
B (73)breakeven point 保本点 s[@@INU
B (74)breaking-down time 复位时间 P^*gk P
B (75)budget 预算 YCQ+9
B (76)budget center 预算中心 ]9pcDZB
B (77)budget cost allowance 预算成本折让 Va'K~$d_
B (78)budget manual 预算手册 fmq^AnKd
B (79)budget period 预算期间 hO:X\:G
B (80)budgetary control 预算控制 Xq%!(YD|
B (81)budgeted capacity 预算生产能力 "i*Gi
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B (82)burden 制造费用 8|,-P=%t
B (83)business center 经营中心 v6?<)M%
B (84)business entity 营业个体 ^A$~8?f
B (85)business unit 经营单位 c[0$8F>
B (86)buy-out management 管理性购买产权 ;
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B (87)by-product 副产品 1')/ BM2
C (88)called-up share capital 催缴股本
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C (89)capacity 生产能力 r^6vo6^
C (90)capacity ratios 生产能力比率 'lNl><e-
C (91)capital 资本 J XnPKAN
C (92)capital assets pricing model资本资产计价模式 VVje|T^{Z
C (93)capital commitment 承诺资本 P6 G/J-
C (94)capital employed 已运用的资本 -nT+!3A8
C (95)capital expenditure 资本支出 Onoi6^G
C (96)capital expenditureauthorization 资本支出核准 o[ %Q&u
C (97)capital expenditure control 资本支出控制 Xs
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C (98)capital expenditure proposal资本支出申请 aa1XY&G"!
C (99)capital funding planning 资本基金筹集计划 wGQ{
C (100)capital gain 资本收益 73(T+6`
C (101)capital investment appraisal资本投资评估 tdr*>WL
C (102)capital maintenance 资本保全 3B"rI
C (103)capital resource planning 资本资源计划 Gb\7W
C (104)capital surplus 资本盈余 M+^
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C (105)capital turnover 资本周转率 +CNRSq"
C (106)card 记录卡 zFuUv_t
C (107)cash 现金 LDvF)Eg
C (108)cash account 现金账户 iVu+ct-iv
C (109)cash book 现金账薄 l7J_s?!j
C (110)cash cow 金牛产品 [I4FU7mpH
C (111)cash flow 现金流量 %dT%r=%Y
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 y!!+IeReS
C (114)cash flow statement 现金流量表 Q84KU8?d
C (115)cash ledger 现金分类账 A1ebXXD)
C (116)cash limit 现金限额 $'FPst8Q<
C (117)CCA 现时成本会计 ,
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C (118)center 中心 Yhw* `"X
C (119)changeover time 变更时间 c[y=K)<Z
C (120)chartered entity 特许经济个体 |PJW
2PN
C (121)cheque 支票 )Y&D
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C (122)cheque register 支票登记薄 sqZHk+<%
C (123)coin analysis 零钱分类 *u{.K:.I
C (124)classification 分类 }5tn
C (125)clock card 工时卡 Eq<#
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C (126)code 代码 0RSa{iS*A
C (127)commitment accounting 承诺确认会计 H@j ^,
C (128)common cost 共同成本 t2Y~MyT/
C (129)company limited byguarantee 有限担保责任公司 WNYLQ=;
C (130)company limited shares 股份有限公司 #Aa
n v
C (131)competitive position 竞争能力状况 l*:p==
C (132)concept 概念 P/PS(`
C (133)conglomerate 跨行业企业 I3x}F$^
C (134)consistency concept 一致性概念 M7>\Qk
C (135)consolidated accounts 合并报表 %-'U9e KN
C (136)consolidation accounting 合并会计 d|NNIf
C (137)consortium 财团 .yP
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C (138)contingency plan 应急计划 KnFbRhu[
C (139)contingent liabilities 或有负债 5~"=Fm<uD
C (140)continuous operation 连续生产 6kuSkd$.
C (141)contra 抵消 er#=xqUY
C (142)contract cost 合同成本 ?GC0dN
C (143)contract costing 合同成本计算 BmJ?VJ}Y
C (144)contribution 贡献毛益 SA7,]&Zb