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注会《审计》英语常用词汇
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1.audit 审计 t2OX
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2.attestation 鉴证 8Mg4y1)RU
3.credibility 可信赖程度 ^V_acAuS^
4.audit of financial statements 财务报表审计 l4F4o6:]n
5.agreed-upon procedures 执行商定程序 $EviGZFAaR
6.high levels of assurance 高水平保证 W\U zw,vI
7.compilation 编制 ~A
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8.reliability 可靠性 WGG|d)'@
9.relevance 相关性 o^&;
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10.professional skepticism 职业谨慎 P>pkLP}
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11.objectivity 客观性 P
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12. professional competence 专业胜任能力 =]xNpX)
13.Senior/CPA-in-charge 项目经理 l(=#c/f
14.audit engagement letter 业务约定书 4
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15.recurring audit 连续审计 yc]ni.Hz
16.the client 委托人 lbg6n:@
17.change CPA 更换注册会计师 B[4y(Im
18.the existing CPA 现任注册会计师 Y hLtf(r
19.the successor CPA 后任注册会计师 OM!ES%c,
20.the preceding CPA前任注册会计师 c#"\&~. P
21.issue the audit report 出具审计报告 T
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22.expert 专家 QJdSNkc6
23.the board of directors 董事会 &%qD Som3
24.knowledge of the entity‘ s business 了解被审计单位情况 mSwOP
25.assess material misstatement risks评估重大错报风险 dN |w;|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 |,sUD/rt
27.a general knowledge of —— 初步了解―――的情况 ;S`N q%,
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 a' #-%!]
30.minutes of meeting 会议纪要 Q=PaTh
31.business risks 经营风险 ,C&h~uRi#f
32.appropriateness 适当性 1LPfn(
33.accounting estimate 会计估计 c_ygwO3.Q
34.management representations 管理层声明 K:y q^T7
35.going concern assumption 持续经营假设 >j`*-(`2fa
36.audit plan 审计计划 & p_;&P_
37.significant audit areas 重点审计领域 &@+K%qW[e
38.error 错误 _&(ij(H
39.fraud舞弊 _\]D<\St
40.modified or additional procedures 修改或追加审计程序 _hh
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41.misappropriation of assets 侵占资产 j~Gu;%tq
42.transactions without substance 虚假交易 <*(~x esPS
43.unusual pressures 异常压力 lmmyDg1R
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 ['s_qCA[
46.exceed the materiality level 超过重要性水平 [0 &Lvx
47.approach the materiality level 接近重要性水平 sM5 w~R>Y
48.an acceptably low level 可接受水平 huKz["]z[
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 J1R%w{
50.misstatements or omissions 错报或漏报 /$eEj
51.aggregate 总计 3gabk/
52.subsequent events 期后事项 =JVRm
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53.adjust the financial statements 调整财务报表 5\4>H6
54.perform additional audit procedures 实施追加的审计程序 4uftx1o
55.audit risk 审计风险 EL}v>sC
56.detection risk 检查风险 3&y
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57.inappropriate audit opinion 不适当的审计意见 zi-+@
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58.material misstatement 重大的错报 #[KwR\b{:+
59.tolerable misstatement 可容忍错报 t9`NCng
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60.the acceptable level of detection risk 可接受的检查风险 ~ml\|
61.assessed level of material misstatement risk 重大错报风险的评估水平 @tj0Ir v
62.simall business 小规模企业 0x`:jz`
63.accounting system 会计系统 w
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64.test of control 控制测试 >8JvnBFx=
65.walk-through test 穿行测试 |@ldXuYb
66.communication 沟通 \FKIEg+(2
67.flow chart 流程图 $Ilr.6';
68.reperformance of internal control 重新执行 $`=?Nb@@#
69.audit evidence 审计证据 GUp51*#XR
70.substantive procedures 实质性程序 c''O+,L1+
71.assertions 认定 F_r eBPx
72.esistence 存在 Z^~6pH\
73.occurrence 发生 Xj@Kt|&`k
74.completeness 完整性 S}<
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75.rights and obligations 权利和义务 unX^ MPpw
76.valuation and allocation 计价和分摊 yv:NH|,/y
77.cutoff 截止 FN,uD:a
78.accuracy 准确性 zp9 ?Ia
79.classification 分类 =f|>7m.p
80.inspection 检查 'PYl%2
81.supervision of counting 监盘 _x'StD
82.observation 观察 *ap#*}r!Nk
83.confirmation 函证 R|M:6]}
84.computation 计算 xeH#)QJt
85.analytical procedures 分析程序 Qdn:4yk
86.vouch 核对 j
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87.trace 追查 nx+&
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88.audit sampling 审计抽样 \c\=S
89.error 误差 y]+A7|
90.expected error 预期误差 0=5i\*5 p
91.population 总体 0iB1_)~
92.sampling risk 抽样风险 |kd^]!_
93.non- sampling risk 非抽样风险 b;O+QRa
94.sampling unit 抽样单位 Rd$<R
95.statistical sampling 统计抽样 DVS7N_cx2o
96.tolerable error 可容忍误差 Sh*P^i.]+
97.the risk of under reliance 信赖不足风险 $-0
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98.the risk of over reliance 信赖过度风险 Lf:Z
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99.the risk of incorrect rejection 误拒风险 &p%c tg
100. the risk of incorrect acceptance 误受风险 ( 0h]<7
101.working trial balance 试算平衡表 gJ7$G3&oZg
102.index and cross-referencing 索引和交叉索引 950b9Vn&
103.cash receipt 现金收入 GkC88l9z
104.cash disbursement 现金支出 <@=NDUI3*,
105.bank statement 银行对账单 5a
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106.bank reconciliation 银行存款余额调节表 hf-S6PEsM
107.balance sheet date 资产负债表日 \*N1i`99
108.net realizable value 可变现净值 Zk[#BUA
109.storeroom 仓库 \'KzSkC8
110.sale invoice 销售发票 ?7+2i\L
111.price list 价目表 CP'-CQ\Q
112.positive confirmation request 积极式询证函 ;uDFd04w
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113.negative confirmation request 消极式询证函 X<{m;T `
114.purchase requisition 请购单 gn%"dfm
115.receiving report 验收报告 OG+ $F
116.gross margin 毛利 W{h7+X]Y
117.manufacturing overhead 制造费用 DNy)\+[
118.material requisition 领料单 tc',c},h~,
119.inventory-taking 存货盘点 0#7dm9
120.bond certificate 债券 FdqUv%(Em
121.stock certificate 股票 ;$i'A&)OC
122.audit report 审计报告 8dH|s#.4um
123.entity 被审计单位 #n"/9%35f`
124.addressee of the audit report 审计报告的收件人 'yNp J'
125.unqualified opinion 无保留意见 hMQaT-v
126.qualified opinion 保留意见 >']H)c'2
127.disclaimer of opinion 无法表示意见 dB5DJ:$W$
128.adverse opinion 否定意见 T,fz/5w
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A (1)ABC 作业基础成本计算 m+=!Z|K
A (2)absorbed overhead 已吸收制造费用 5-*]PAC
A (3)absorption costing 吸收成本计算 -UVWs2W'$
A (4)account 账户,报表 cPbz7
A (5)accounting postulate 会计假设 +\%z
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A (6)accounting series release 会计公告文件 V("1\
A (7)accounting valuation 会计计价 C0%%@
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A (8)account sale 承销清单 AL0Rn e N
A (9)accountability concept 经营责任概念 2&m7pcls
A (10)accountancy 会计职业 SD&[K
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A (11)accountant 会计师 t/Fe"T[,V
A (12)accounting 会计 #<o#kJL
A (13)agency cost 代理成本 "->:6Oe2
A (14)accounting bases 会计基础 >g&`g}xZQ
A (15)accounting manual 会计手册 /HRaX!|E#
A (16)accounting period 会计期间 kXr
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A (17)accounting policies 会计方针 *`#,^p`j
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A (18)accounting rate of return 会计报酬率 u_BSWhiW
A (19)accounting reference date 会计参照日 =+p+_}C
A (20)accounting reference period 会计参照期间 I,eyL$x
A (21)accrual concept 应计概念 '}u31V"SS
A (22)accrual expenses 应计费用 [P/gM3*'
A (23)acid test ration 速动比率(酸性测试比率) ? la_ +;m
A (24)acquisition 购置 Eg*3**gTO
A (25)acquisition accounting 收购会计 +mQSlEo
A (26)activity based accounting 作业基础成本计算 Q6K)EwN
A (27)adjusting events 调整事项 o1Ln7r.
A (28)administrative expenses 行政管理费 ZAZCvN@5
A (29)advice note 发货通知 /Hmo!"W`
A (30)amortization 摊销 MlFvDy
A (31)analytical review 分析性检查 %j@FZ
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A (32)annual equivalent cost 年度等量成本法 C)j)j&
A (33)annual report and accounts 年度报告和报表 1RA$hW@}
A (34)appraisal cost 检验成本 "tM/`:Qp
A (35)appropriation account 盈余分配账户 } Kt?0
A (36)articles of association 公司章程细则 Zi)b<tM
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A (37)assets 资产 &pm{7nH
A (38)assets cover 资产保障 kg@h R}
A (39)asset value per share 每股资产价值 __j8jEV
A (40)associated company 联营公司 UsN b&aue
A (41)attainable standard 可达标准 >{a,]q*
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A (42)attributable profit 可归属利润 t5h_Q92N
A (43)audit 审计 1!3kAcBP
A (44)audit report 审计报告 !Y
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A (45)auditing standards 审计准则 "zbE
A (46)authorized share capital 额定股本 mx~sxYa
A (47)available hours 可用小时 k5D'RD
A (48)avoidable costs 可避免成本 dU6LB+A
B (49)back-to-back loan 易币贷款 tHbPd.^
B (50)backflush accounting 倒退成本计算 )\vHIXnfJ1
B (51)bad debts 坏帐 c'";36y
B (52)bad debts ratio 坏帐比率 de9l;zF
B (53)bank charges 银行手续费 p;$9W+H0
B (54)bank overdraft 银行透支 sv"mba.J
B (55)bank reconciliation 银行存款调节表 Kdu\`c-lB
B (56)bank statement 银行对账单 yipD5,TC
B (57)bankruptcy 破产 vc#oALc&
B (58)basis of apportionment 分摊基础 !T#y r)
B (59)batch 批量 +o]BjgG
B (60)batch costing 分批成本计算 'hO;sL
B (61)beta factor B(市场)风险因素 PU5mz.&0'
B (62)bill 账单 |+-i'N9
B (63)bill of exchange 汇票 S7{.liHf
B (64)bill of landing 提单 .To:tN#
B (65)bill of materials 用料预计单 Z4ioXl
B (66)bill payable 应付票据 ?4e6w
B (67)bill receivable 应收票据 W"(`n4hi3
B (68)bin card 存货记录卡 UUu-(H-J
B (69)bonus 红利 J"/z?!)IB
B (70)book-keeping 薄记 aLt{X)?
B (71)Boston classification 波士顿分类 ?3TV:fx"X
B (72)breakeven chart 保本图 Ch"8cl;Fm
B (73)breakeven point 保本点 JZ/O0PW
B (74)breaking-down time 复位时间 [P=[hj;
B (75)budget 预算 2Fg t)`{!
B (76)budget center 预算中心 n
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B (77)budget cost allowance 预算成本折让 I0+wczW,^
B (78)budget manual 预算手册 o MkY#<Q}
B (79)budget period 预算期间 p''"E$B/(
B (80)budgetary control 预算控制 jUvA<r
B (81)budgeted capacity 预算生产能力 ,, %:vK+V
B (82)burden 制造费用 #Jz&9I<OKx
B (83)business center 经营中心 P<!$A
B (84)business entity 营业个体 zL`uiZl
B (85)business unit 经营单位 S?\hbM]V-o
B (86)buy-out management 管理性购买产权 heZy
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B (87)by-product 副产品 6h6?BQSE
C (88)called-up share capital 催缴股本 rw[ {@|)'z
C (89)capacity 生产能力 DnsP7k.8T
C (90)capacity ratios 生产能力比率 5}bZs` C
C (91)capital 资本 ?%/u/*9rj
C (92)capital assets pricing model资本资产计价模式 4z%#ZIy3
C (93)capital commitment 承诺资本 Q &7)vs
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 )9L pX
C (96)capital expenditureauthorization 资本支出核准 4UD=Y?zK
C (97)capital expenditure control 资本支出控制 a`b zFu{
C (98)capital expenditure proposal资本支出申请 )|y2Q
C (99)capital funding planning 资本基金筹集计划 kgapTv>q
C (100)capital gain 资本收益 [~c'|E8Q
C (101)capital investment appraisal资本投资评估 lI_Yb:
C (102)capital maintenance 资本保全 o.3YM.B#
C (103)capital resource planning 资本资源计划 6w"( y~c1
C (104)capital surplus 资本盈余 6QLQ1k`
C (105)capital turnover 资本周转率 3
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C (106)card 记录卡 $@_t5?n``F
C (107)cash 现金 4 %)N(%u
C (108)cash account 现金账户 !\-4gr?`!
C (109)cash book 现金账薄 u}}9j&^Xa
C (110)cash cow 金牛产品 guOSO@
C (111)cash flow 现金流量 (y~laW!
C (112)cash discounted 现金贴现 @>fO;*
C (113)cash flow budget 现金流量预算 X')
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C (114)cash flow statement 现金流量表 p/k<wCm6
C (115)cash ledger 现金分类账 /MqXwUbO
C (116)cash limit 现金限额 hkwa ""-
C (117)CCA 现时成本会计 $HBT%g@UN
C (118)center 中心 G_M:0YI@
C (119)changeover time 变更时间 {[,Wn:
C (120)chartered entity 特许经济个体 @>G&7r:U
C (121)cheque 支票 1<a@ p}
C (122)cheque register 支票登记薄 r%F(?gKXkd
C (123)coin analysis 零钱分类 & &" 'dL
C (124)classification 分类 q11QAx4p
C (125)clock card 工时卡 (D>y6r>r
C (126)code 代码 <r<Dmn|\a
C (127)commitment accounting 承诺确认会计 sB( `[5I
C (128)common cost 共同成本 n</k/Mk}
C (129)company limited byguarantee 有限担保责任公司 R+{^@M&
C (130)company limited shares 股份有限公司 >v1 y 0zx
C (131)competitive position 竞争能力状况 GG_^K#*
C (132)concept 概念 F)/~p&H
C (133)conglomerate 跨行业企业 <AMb!?Obh
C (134)consistency concept 一致性概念 t=Z&