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注会《审计》英语常用词汇 /
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1.audit 审计 7[LC*nrr
2.attestation 鉴证
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3.credibility 可信赖程度 >pKI'
4.audit of financial statements 财务报表审计 ?3#
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5.agreed-upon procedures 执行商定程序 GcuZPIN%D
6.high levels of assurance 高水平保证 )Pq.kn{Sp
7.compilation 编制 zVu}7v()
8.reliability 可靠性 h*LIS@&9C5
9.relevance 相关性 x%1Rp[
10.professional skepticism 职业谨慎 Q"O _h
11.objectivity 客观性 #Z : r
12. professional competence 专业胜任能力 t&_lpffv
13.Senior/CPA-in-charge 项目经理 Lst5
14.audit engagement letter 业务约定书 1a<~Rmcil
15.recurring audit 连续审计 {`VQL 6(i
16.the client 委托人 6]VTn-
17.change CPA 更换注册会计师 =E}/Z
18.the existing CPA 现任注册会计师 v;SJgZK
19.the successor CPA 后任注册会计师 8CCA/
6
20.the preceding CPA前任注册会计师 DcS~@ ;
21.issue the audit report 出具审计报告 *"@P2F&
22.expert 专家 L6T_&AiL$
23.the board of directors 董事会 !SnpesTn
24.knowledge of the entity‘ s business 了解被审计单位情况 3?:}lY<,
25.assess material misstatement risks评估重大错报风险 Go4l#6
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 TUG3#PSnm*
27.a general knowledge of —— 初步了解―――的情况 Z_%>yqDC
28.a more knowledge of—— 进一步了解的情况 C}CX n X
29.the prior year‘s working papers 以前年度工作底稿 lI9 3{!+>
30.minutes of meeting 会议纪要 RW5T}
31.business risks 经营风险 mYCGGwD
32.appropriateness 适当性 ~0L>l J
33.accounting estimate 会计估计 rAWBuEU;!
34.management representations 管理层声明 eX\t]{\oC
35.going concern assumption 持续经营假设 YpJzRm{Ra
36.audit plan 审计计划 [eImP
V]
37.significant audit areas 重点审计领域 ~c4Y*]J
38.error 错误 )jg3`I@
39.fraud舞弊 /=%4gWtr
40.modified or additional procedures 修改或追加审计程序 % uKDcj
41.misappropriation of assets 侵占资产 `g7'
)MSy
42.transactions without substance 虚假交易 ]^!#
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43.unusual pressures 异常压力 ?S"xR0 *
44.the suspected noncompliance 涉嫌存在违法行为 C4y<+G.`
45.materialiy 重要性 @B+];lr/-
46.exceed the materiality level 超过重要性水平 N'4*L=Ut
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 @Z)&3ss
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 ipsNiFv:
50.misstatements or omissions 错报或漏报 QFMS]
51.aggregate 总计 DGcd|>q
52.subsequent events 期后事项 =3FXU{"Qi4
53.adjust the financial statements 调整财务报表 dpy,;nqzeN
54.perform additional audit procedures 实施追加的审计程序 ;kY=
}=9
55.audit risk 审计风险 NFQ0/iuW
56.detection risk 检查风险 YPN|qn(
57.inappropriate audit opinion 不适当的审计意见 IySlu^a
58.material misstatement 重大的错报 ,W.O*vCA
59.tolerable misstatement 可容忍错报
M`bK
60.the acceptable level of detection risk 可接受的检查风险 ak%8|'}
61.assessed level of material misstatement risk 重大错报风险的评估水平 bcQ$S;U)
62.simall business 小规模企业 9rhz#w
63.accounting system 会计系统 #N*~Q
64.test of control 控制测试 O?P6rXKr
65.walk-through test 穿行测试 6uD Nqq
66.communication 沟通 \eN }V
67.flow chart 流程图 !+i
68.reperformance of internal control 重新执行 Q~jUZ-qN
69.audit evidence 审计证据 wEdXaOEB5
70.substantive procedures 实质性程序 zDX-}t_'q
71.assertions 认定 'E9\V\bi
72.esistence 存在 8ED6C"6
73.occurrence 发生 xSw ^v6!2
74.completeness 完整性 T7[ItLZ
75.rights and obligations 权利和义务 w!61k \
76.valuation and allocation 计价和分摊 ^s^X n QhE
77.cutoff 截止 8kk$:8
78.accuracy 准确性 X"yLo8y8$
79.classification 分类 -q[?,h
80.inspection 检查 |',Gy\Sj
81.supervision of counting 监盘 Hg<]5
82.observation 观察 *\emRI>
83.confirmation 函证 "/K44(^
84.computation 计算 vuHqOAFNs
85.analytical procedures 分析程序 |@Bl?Bs+
86.vouch 核对 gVO[R6C5C
87.trace 追查 f"z96{zo
88.audit sampling 审计抽样 QHK$2xtq|
89.error 误差 9mr99tA
90.expected error 预期误差 9\V^q9l
91.population 总体 tv5SQ+AI3
92.sampling risk 抽样风险 `w2h
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93.non- sampling risk 非抽样风险 Ok9XC <Xu
94.sampling unit 抽样单位 [8<)^k
95.statistical sampling 统计抽样 SwLul4V
96.tolerable error 可容忍误差 $P>ci4]t
97.the risk of under reliance 信赖不足风险 E
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98.the risk of over reliance 信赖过度风险 ^MuO;<<,.
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 ~qs97'
101.working trial balance 试算平衡表 -r[l{ce
102.index and cross-referencing 索引和交叉索引 :dK/}S0
103.cash receipt 现金收入 -Zkl\A$>
104.cash disbursement 现金支出 p"
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105.bank statement 银行对账单 i&RPYbT{
106.bank reconciliation 银行存款余额调节表 Tw
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107.balance sheet date 资产负债表日 P/4]x@{ih
108.net realizable value 可变现净值 G;MmD?VJ g
109.storeroom 仓库 \It8+^d@
110.sale invoice 销售发票 9%pq+?u9
111.price list 价目表 %+qD-{&
112.positive confirmation request 积极式询证函 }Dm-Ibdg(
113.negative confirmation request 消极式询证函 Eb[*nWF=
114.purchase requisition 请购单 J&wrBVv1uk
115.receiving report 验收报告 A?=g!( wB
116.gross margin 毛利 ,@Xl?
117.manufacturing overhead 制造费用 \IIR2Xf,K
118.material requisition 领料单 M#UW#+*g!
119.inventory-taking 存货盘点 tRFj<yuaq
120.bond certificate 债券 |X0h-kX4
121.stock certificate 股票 "1t%J7c_
122.audit report 审计报告 ^ 14U]<
123.entity 被审计单位 hIE$u t +
124.addressee of the audit report 审计报告的收件人 Jc95Ki1X
125.unqualified opinion 无保留意见 -r7*C:E
126.qualified opinion 保留意见 ZG3u
127.disclaimer of opinion 无法表示意见 >:WnCkbp
128.adverse opinion 否定意见 <`}Oi5nW
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A (1)ABC 作业基础成本计算 f%;8]a9
A (2)absorbed overhead 已吸收制造费用 'gI q_t|^
A (3)absorption costing 吸收成本计算 [2
:Q.Zj
A (4)account 账户,报表 8HDYA$L
A (5)accounting postulate 会计假设 akoK4!z
A (6)accounting series release 会计公告文件 -W<x|ph
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A (7)accounting valuation 会计计价 q,(U 8
A (8)account sale 承销清单 ]yy10Pk[!
A (9)accountability concept 经营责任概念 07`hQn)Gc
A (10)accountancy 会计职业 cia'h_w
A (11)accountant 会计师 Wxx?iW ,
A (12)accounting 会计 YBehyx2eK
A (13)agency cost 代理成本 J'jwRn
A (14)accounting bases 会计基础 e0Zwhz,
A (15)accounting manual 会计手册 G(" S6u
A (16)accounting period 会计期间 ;EDc1:
A (17)accounting policies 会计方针 `83s97Sa
A (18)accounting rate of return 会计报酬率 fMgB!y"Em
A (19)accounting reference date 会计参照日 /}t>o*
x
A (20)accounting reference period 会计参照期间 L|A}A[ P
A (21)accrual concept 应计概念 )RG@D\t ,
A (22)accrual expenses 应计费用 I&%{%*y
A (23)acid test ration 速动比率(酸性测试比率) _~]~ssn,1
A (24)acquisition 购置 Q8OA{EUtq
A (25)acquisition accounting 收购会计 =:Ahg
9
A (26)activity based accounting 作业基础成本计算 GG<{n$h
A (27)adjusting events 调整事项 <pyLWmO
A (28)administrative expenses 行政管理费 >>22:JI`
A (29)advice note 发货通知 o_R<7o/d|
A (30)amortization 摊销 3D|Y4OM
A (31)analytical review 分析性检查 c
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A (32)annual equivalent cost 年度等量成本法 Jas=D
A (33)annual report and accounts 年度报告和报表 dnRbt{`jP
A (34)appraisal cost 检验成本 _kGJqyYV
A (35)appropriation account 盈余分配账户 q% *-4GP
A (36)articles of association 公司章程细则 #e)A
A (37)assets 资产 nE;^xMOK!
A (38)assets cover 资产保障 A@M%}h
A (39)asset value per share 每股资产价值 P5-1z&9O
A (40)associated company 联营公司 $v5)d J
A (41)attainable standard 可达标准 q=Xd a0c
j=c=Pe"?u
A (42)attributable profit 可归属利润 3h N?l
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A (43)audit 审计 EC#4"bU`'2
A (44)audit report 审计报告 nwSujD
A (45)auditing standards 审计准则 d^b(Uo=$
A (46)authorized share capital 额定股本 K
=lm9K
A (47)available hours 可用小时 WRIOj Q:
A (48)avoidable costs 可避免成本 l}w9c`f
B (49)back-to-back loan 易币贷款 o\<m99Ub
B (50)backflush accounting 倒退成本计算 F9h'.{@d
B (51)bad debts 坏帐 ~hiJOaCzM
B (52)bad debts ratio 坏帐比率 [&H$Su}$0
B (53)bank charges 银行手续费 _%M+!Ltz
B (54)bank overdraft 银行透支 $r> $
u
B (55)bank reconciliation 银行存款调节表 vl}fC@%WRI
B (56)bank statement 银行对账单 $U. >]i
B (57)bankruptcy 破产 )\K ;Ncp[
B (58)basis of apportionment 分摊基础 PH!^ww6
B (59)batch 批量 zt,Tda4Y
B (60)batch costing 分批成本计算 10.u
B (61)beta factor B(市场)风险因素 sVzU>
B (62)bill 账单 }enS'Fpf`
B (63)bill of exchange 汇票 $+'bRUo
B (64)bill of landing 提单 lSW6\jX
B (65)bill of materials 用料预计单 ,^Ug[pGG-
B (66)bill payable 应付票据 (_2Iu%F
B (67)bill receivable 应收票据 U-h'a:
K
B (68)bin card 存货记录卡 VT@,RlB0
B (69)bonus 红利 8n
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B (70)book-keeping 薄记 MZPXI{G
B (71)Boston classification 波士顿分类 ]\TYVv)
B (72)breakeven chart 保本图 6>L)
B (73)breakeven point 保本点 _.}1 Y,Q
B (74)breaking-down time 复位时间 BeR7LV
B (75)budget 预算 mE>v (JY
B (76)budget center 预算中心 $RASpM
B (77)budget cost allowance 预算成本折让 6(M^`&fl
B (78)budget manual 预算手册 {
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B (79)budget period 预算期间 1UHlA8w7Q
B (80)budgetary control 预算控制 $~^Y4 }
m
B (81)budgeted capacity 预算生产能力 yW@0Q:
B (82)burden 制造费用 2D'b7zPJ3
B (83)business center 经营中心 PJ$C$G
B (84)business entity 营业个体 .
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B (85)business unit 经营单位 heizO",8.&
B (86)buy-out management 管理性购买产权 bh
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B (87)by-product 副产品 _0GM!Cny
C (88)called-up share capital 催缴股本 cu|S|]g
C (89)capacity 生产能力 !k5I#w :
C (90)capacity ratios 生产能力比率 l^~E+F~
C (91)capital 资本 7NQ@q--3s
C (92)capital assets pricing model资本资产计价模式 JkfVsmc<{h
C (93)capital commitment 承诺资本 = n>aJ(=Pd
C (94)capital employed 已运用的资本 3AQu\4+A
C (95)capital expenditure 资本支出 6Wn"h|S
C (96)capital expenditureauthorization 资本支出核准 ^Fop/\E
C (97)capital expenditure control 资本支出控制 &gv{LJd5b
C (98)capital expenditure proposal资本支出申请 3QZ~t#,7ij
C (99)capital funding planning 资本基金筹集计划 <i1.W!%
C (100)capital gain 资本收益 dRhsnT+KX
C (101)capital investment appraisal资本投资评估 *X%dg$VcV
C (102)capital maintenance 资本保全 xPcH]Gs^b
C (103)capital resource planning 资本资源计划 >du _/*8:
C (104)capital surplus 资本盈余
0m&
C (105)capital turnover 资本周转率 f+c<