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注会《审计》英语常用词汇 u%FA.
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1.audit 审计 ^#nAS2w7U
2.attestation 鉴证 ZR1EtvVG
3.credibility 可信赖程度 C-8@elZ1
4.audit of financial statements 财务报表审计 ~Y{K^:wN^
5.agreed-upon procedures 执行商定程序 v"j7},P@
6.high levels of assurance 高水平保证 EB\\
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7.compilation 编制 [Mx+t3M
8.reliability 可靠性 2'D2>^os
9.relevance 相关性 .m
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10.professional skepticism 职业谨慎 u!O)\m-
11.objectivity 客观性 WaYT\CG7y
12. professional competence 专业胜任能力 }u
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13.Senior/CPA-in-charge 项目经理 @ Fu|et
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 %
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16.the client 委托人 i]P]o)
17.change CPA 更换注册会计师 y&UsSS
18.the existing CPA 现任注册会计师 3o h(d.Z
19.the successor CPA 后任注册会计师 xu3qX"
20.the preceding CPA前任注册会计师 v''$qMQ)
21.issue the audit report 出具审计报告 !^y'G0
22.expert 专家 )Ipa5i>t
23.the board of directors 董事会 lyP<&<Y5
24.knowledge of the entity‘ s business 了解被审计单位情况 p?5zwdX+`
25.assess material misstatement risks评估重大错报风险 u
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /0A}N$?>:
27.a general knowledge of —— 初步了解―――的情况 4g|}]K1s
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 KcHW>IBxdv
30.minutes of meeting 会议纪要 ct`89~"
31.business risks 经营风险 sq_
f[!
32.appropriateness 适当性 YM-,L-HMA
33.accounting estimate 会计估计 \]zHM.E1
34.management representations 管理层声明 $. Ih-
35.going concern assumption 持续经营假设 BRzrtK
36.audit plan 审计计划 o]@?QAu
37.significant audit areas 重点审计领域 {D$+~lO
38.error 错误 Pwf":U)
39.fraud舞弊 v81<K*w`P
40.modified or additional procedures 修改或追加审计程序 d4~!d>{n|c
41.misappropriation of assets 侵占资产 MFRM M%`
42.transactions without substance 虚假交易 q.*k
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43.unusual pressures 异常压力 @PutUYz
44.the suspected noncompliance 涉嫌存在违法行为 *5u0`k
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45.materialiy 重要性 Y-v6xUc{F
46.exceed the materiality level 超过重要性水平 r+>gIX+Fl
47.approach the materiality level 接近重要性水平 #>}cuC@
48.an acceptably low level 可接受水平 *4]}_ .rG#
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 n
PE{Gp) }
50.misstatements or omissions 错报或漏报 o!:
51.aggregate 总计 l4RZ!K*X_"
52.subsequent events 期后事项 (V&$KDOA
53.adjust the financial statements 调整财务报表 ? g}G#j
54.perform additional audit procedures 实施追加的审计程序 &=~Jw5WK
55.audit risk 审计风险 /C}u,dBf
56.detection risk 检查风险 S/V%<<[>p]
57.inappropriate audit opinion 不适当的审计意见 )m|)cLT&
58.material misstatement 重大的错报 W|4:3c4
59.tolerable misstatement 可容忍错报 a0~LZQ?
60.the acceptable level of detection risk 可接受的检查风险 ';Y0qitGB
61.assessed level of material misstatement risk 重大错报风险的评估水平 +xp)la.
62.simall business 小规模企业 Dr)B0]KG
63.accounting system 会计系统 4S5U|n
64.test of control 控制测试 Pd)mLs Jg
65.walk-through test 穿行测试 @cukoLAn
66.communication 沟通 {{qu:(_g
67.flow chart 流程图 UyENzK<%u
68.reperformance of internal control 重新执行 n86LU Sj5
69.audit evidence 审计证据 4}`z^P<C
70.substantive procedures 实质性程序 n&1q*
71.assertions 认定 %py3fzg
72.esistence 存在 Y'*oW+K
73.occurrence 发生 fS?}(7
74.completeness 完整性 {OIB/
75.rights and obligations 权利和义务 GCZx-zD~>
76.valuation and allocation 计价和分摊 Ir#]p9:x
77.cutoff 截止 tnE),
78.accuracy 准确性 !Ah v07SI
79.classification 分类 zcGmru|k
80.inspection 检查 5X&Y~w,poU
81.supervision of counting 监盘 e>0gE`8A
82.observation 观察 TXdo,DPv7
83.confirmation 函证 u:.w/k%+
84.computation 计算 /*P) C'_M
85.analytical procedures 分析程序 bI+/0Xx
86.vouch 核对 MroN=%|t
87.trace 追查 `3g5n:"g\
88.audit sampling 审计抽样 z;DNl#|!L
89.error 误差 V/`vX;%
90.expected error 预期误差 [4w*<({*
91.population 总体 ,<k%'a!B
92.sampling risk 抽样风险 /g$G
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93.non- sampling risk 非抽样风险 zX lcu_rc
94.sampling unit 抽样单位 .J<t]
95.statistical sampling 统计抽样 &+ "<ia(
96.tolerable error 可容忍误差 MX? *jYl
97.the risk of under reliance 信赖不足风险 .+A)^A
98.the risk of over reliance 信赖过度风险 $Q"D>Qf{G
99.the risk of incorrect rejection 误拒风险 y4U|~\]
100. the risk of incorrect acceptance 误受风险 S4\a"WYg
101.working trial balance 试算平衡表 `*6|2
102.index and cross-referencing 索引和交叉索引 #N"m[$;QR
103.cash receipt 现金收入 bmu] zJ
104.cash disbursement 现金支出 'i',M+0>jC
105.bank statement 银行对账单 !0dQfj^_
106.bank reconciliation 银行存款余额调节表 d~ +(g!
107.balance sheet date 资产负债表日 djH&)&q!
108.net realizable value 可变现净值 v*[UG^+)
109.storeroom 仓库 =p^$>o
110.sale invoice 销售发票
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111.price list 价目表 4sRM"w;
112.positive confirmation request 积极式询证函 63'm
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113.negative confirmation request 消极式询证函 }`kiULC'=
114.purchase requisition 请购单 +5S>"KAUt0
115.receiving report 验收报告 ,OWk[0/
116.gross margin 毛利 `;Ho<26
117.manufacturing overhead 制造费用 l^Ob60)2
118.material requisition 领料单 D&i\dgbK
119.inventory-taking 存货盘点 A
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120.bond certificate 债券 ?a#Gn2
121.stock certificate 股票 "4\k1H"_
122.audit report 审计报告 /78]u^SW
123.entity 被审计单位 nfbR"E
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124.addressee of the audit report 审计报告的收件人 fcxg6W'
125.unqualified opinion 无保留意见 E*O($tS
126.qualified opinion 保留意见 }4p)UX>aWT
127.disclaimer of opinion 无法表示意见 <o/!M6^:
128.adverse opinion 否定意见 !NH(EWER
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A (1)ABC 作业基础成本计算 f`:GjA,J$
A (2)absorbed overhead 已吸收制造费用 ltfKqY-
A (3)absorption costing 吸收成本计算 f-3CDUQ`
A (4)account 账户,报表 ;89kL]
A (5)accounting postulate 会计假设 G<M0KU(
A (6)accounting series release 会计公告文件 .<zKBv
A (7)accounting valuation 会计计价 bn)1G$0|
A (8)account sale 承销清单 G &xtL
A (9)accountability concept 经营责任概念 +N=HI1^54R
A (10)accountancy 会计职业 ulxfxfd
A (11)accountant 会计师 M^[;{p2uZ
A (12)accounting 会计 S=ZZ[E_~S
A (13)agency cost 代理成本 s]%Cz \
A (14)accounting bases 会计基础 a
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A (15)accounting manual 会计手册 4^uSW&`;/
A (16)accounting period 会计期间 h~7#$i
A (17)accounting policies 会计方针 VxBBZsZO~
A (18)accounting rate of return 会计报酬率 XjF@kQeM=
A (19)accounting reference date 会计参照日 arDl2T,igF
A (20)accounting reference period 会计参照期间 '{cSWa|
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A (21)accrual concept 应计概念 +=jS!
A (22)accrual expenses 应计费用 u
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A (23)acid test ration 速动比率(酸性测试比率) #m,H1YH
M
A (24)acquisition 购置 ]R_R`X?
A (25)acquisition accounting 收购会计 Sp492W+
A (26)activity based accounting 作业基础成本计算 JD#x+~pb,8
A (27)adjusting events 调整事项 iP0m1
A (28)administrative expenses 行政管理费 *mzi ?3
A (29)advice note 发货通知 /kY9z~l
A (30)amortization 摊销 sSZ)C|Q
A (31)analytical review 分析性检查 U3X5tED
A (32)annual equivalent cost 年度等量成本法 _8a;5hS
A (33)annual report and accounts 年度报告和报表 :ZM9lBY h
A (34)appraisal cost 检验成本 _;BwP
A (35)appropriation account 盈余分配账户 j@>D]j
A (36)articles of association 公司章程细则 hE|P|0U,n
A (37)assets 资产 &1$d`>fn
A (38)assets cover 资产保障 z~#;[bER
A (39)asset value per share 每股资产价值 o5bp~.m<
A (40)associated company 联营公司 y6nP=g|')>
A (41)attainable standard 可达标准 Jqj!k*=/
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A (42)attributable profit 可归属利润 A#.
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A (43)audit 审计
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A (44)audit report 审计报告 H].|K/-p
A (45)auditing standards 审计准则 #B;P4n3
A (46)authorized share capital 额定股本 `G qe]ZE#"
A (47)available hours 可用小时 pcy;]U?
A (48)avoidable costs 可避免成本 7q+D}+ Xf
B (49)back-to-back loan 易币贷款 !?nbB2,
B (50)backflush accounting 倒退成本计算 +4s]#{mP
B (51)bad debts 坏帐 9B!Sv/)y!r
B (52)bad debts ratio 坏帐比率 Qs elW]
B (53)bank charges 银行手续费 .\ ;'>qy
B (54)bank overdraft 银行透支 3PE.7-HF
B (55)bank reconciliation 银行存款调节表 XVqOiv)
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 f' ?/P~[
B (58)basis of apportionment 分摊基础 R9U{r.AA
B (59)batch 批量 --WQr]U/
B (60)batch costing 分批成本计算 iApq!u,
B (61)beta factor B(市场)风险因素 _~z
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B (62)bill 账单 ( zWBrCX
B (63)bill of exchange 汇票 @@AL@.*
B (64)bill of landing 提单 }|.<EkA
B (65)bill of materials 用料预计单 ~[HzGm%
B (66)bill payable 应付票据 J!2Z9<q5
B (67)bill receivable 应收票据 M7TLQqaF
B (68)bin card 存货记录卡
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B (69)bonus 红利 4j#y?^s
B (70)book-keeping 薄记 X`.##S KC
B (71)Boston classification 波士顿分类 g'7E6n"!,
B (72)breakeven chart 保本图 Dh8ECy5k<*
B (73)breakeven point 保本点 IrMHAM5K
B (74)breaking-down time 复位时间
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B (75)budget 预算 0$*7lQ<a#M
B (76)budget center 预算中心 *'>_X X
B (77)budget cost allowance 预算成本折让 7?*+,Fo#
B (78)budget manual 预算手册 ;7'O=%
B (79)budget period 预算期间 UzxL" `^7
B (80)budgetary control 预算控制 PVI Oe}N
B (81)budgeted capacity 预算生产能力 Zw]"p63eMa
B (82)burden 制造费用 o-\h;aQJ
B (83)business center 经营中心 WC#6(H5t$
B (84)business entity 营业个体 XQo\27Fo
B (85)business unit 经营单位 "`>6M&`U
B (86)buy-out management 管理性购买产权 /eV)5`V
B (87)by-product 副产品 !*-|!Vz
C (88)called-up share capital 催缴股本 +F)EGB%LXs
C (89)capacity 生产能力 p*Z<DEh#
C (90)capacity ratios 生产能力比率 287j,'vR
C (91)capital 资本 Z)7{~xq
C (92)capital assets pricing model资本资产计价模式 zG9FO/@av
C (93)capital commitment 承诺资本 NNt n
C (94)capital employed 已运用的资本 ~P\4
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C (95)capital expenditure 资本支出 >V"{]v
C (96)capital expenditureauthorization 资本支出核准 tx0
9B)0
C (97)capital expenditure control 资本支出控制 y\??cjWb]
C (98)capital expenditure proposal资本支出申请 ?MH=8Cl1w
C (99)capital funding planning 资本基金筹集计划 k=s^-Eiu
C (100)capital gain 资本收益 pr<u
5
C (101)capital investment appraisal资本投资评估 @NM0ILE
C (102)capital maintenance 资本保全 !]F`qS>
C (103)capital resource planning 资本资源计划 Xh8U}w<k6
C (104)capital surplus 资本盈余 MSCH6R"5
C (105)capital turnover 资本周转率 2+&