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注会《审计》英语常用词汇 M0fN[!*z
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1.audit 审计 ,Zn6T"[$
2.attestation 鉴证 W-s 6+DY
3.credibility 可信赖程度 X+XDfEt:Q
4.audit of financial statements 财务报表审计 .T9$O]:o
5.agreed-upon procedures 执行商定程序 O>]i?
6.high levels of assurance 高水平保证 K'Ywv@
7.compilation 编制 Qy" Jt ]O
8.reliability 可靠性 Z&Ob,Ru
9.relevance 相关性 hi!A9T3%}M
10.professional skepticism 职业谨慎 KSchgon0V
11.objectivity 客观性 ,6;n[p"h|r
12. professional competence 专业胜任能力 TUnAsE/J&
13.Senior/CPA-in-charge 项目经理 \s*UUODWK
14.audit engagement letter 业务约定书 HXKM<E{j
15.recurring audit 连续审计
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16.the client 委托人 =m2_:&@0x
17.change CPA 更换注册会计师 vYV!8o.I
18.the existing CPA 现任注册会计师 }g/u.@E
19.the successor CPA 后任注册会计师 b_~XTWP$l
20.the preceding CPA前任注册会计师 3O2G+G2
21.issue the audit report 出具审计报告 x!_5/
22.expert 专家 @\ y{q;
23.the board of directors 董事会 [n[dr@J7v
24.knowledge of the entity‘ s business 了解被审计单位情况 c36p+6rJk=
25.assess material misstatement risks评估重大错报风险 c1k[)O~
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 n>, :*5"G
27.a general knowledge of —— 初步了解―――的情况 7?whxi Qs
28.a more knowledge of—— 进一步了解的情况 I:TbZ*vi~
29.the prior year‘s working papers 以前年度工作底稿 ~6t!)QATnp
30.minutes of meeting 会议纪要 Fa>f'VXx
31.business risks 经营风险 yk8b>.Y\A
32.appropriateness 适当性 9-T<gYl
33.accounting estimate 会计估计 F9j@KC(yg
34.management representations 管理层声明 ?A|JKOst]
35.going concern assumption 持续经营假设 00 x-
36.audit plan 审计计划 uM`i!7}
37.significant audit areas 重点审计领域 Q^f{H.
38.error 错误 +;~o R_p
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 v
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41.misappropriation of assets 侵占资产 Q<V(#)*
42.transactions without substance 虚假交易 lwf4ke
43.unusual pressures 异常压力 C~pas~
44.the suspected noncompliance 涉嫌存在违法行为 [L+*pW+$\.
45.materialiy 重要性 J]TqH`MA
46.exceed the materiality level 超过重要性水平 ?0t^7HMP
47.approach the materiality level 接近重要性水平 !{^kH;*u
48.an acceptably low level 可接受水平 'd$RNqe
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 OWewV@VXR
50.misstatements or omissions 错报或漏报 Qz[^J
51.aggregate 总计 We{@0K/O
52.subsequent events 期后事项 L6_%SGY_iE
53.adjust the financial statements 调整财务报表 0beP7}$
54.perform additional audit procedures 实施追加的审计程序 $$m0mK
55.audit risk 审计风险 _A C N
56.detection risk 检查风险 I0zx'x)F
57.inappropriate audit opinion 不适当的审计意见 kZG .Id
58.material misstatement 重大的错报 nv_v FK
59.tolerable misstatement 可容忍错报 R#hy2kA
60.the acceptable level of detection risk 可接受的检查风险 !0@4*>n
61.assessed level of material misstatement risk 重大错报风险的评估水平 &qS%~h%2
62.simall business 小规模企业 v%qOW)].
63.accounting system 会计系统 s9+):,dKP
64.test of control 控制测试 ni2#20L
65.walk-through test 穿行测试 T>asH
66.communication 沟通 9iG&9tB@
67.flow chart 流程图 C Imp,k0
68.reperformance of internal control 重新执行 32 i6j
69.audit evidence 审计证据 ~g=&wT11
70.substantive procedures 实质性程序 U/enq,-F^
71.assertions 认定 <Ja&z M
72.esistence 存在 vIJ5iLF
73.occurrence 发生 |`:cB
74.completeness 完整性
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75.rights and obligations 权利和义务 G~1;_'
76.valuation and allocation 计价和分摊 )oCL![^pXe
77.cutoff 截止 .JLJ(WM
78.accuracy 准确性 M
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79.classification 分类 XA!a^@<H
80.inspection 检查 L-w3A:jk
81.supervision of counting 监盘 <u\Hy0g
82.observation 观察 >"2jCR$/
83.confirmation 函证 #S?^?3d
84.computation 计算 N]
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85.analytical procedures 分析程序 gttsxOgktH
86.vouch 核对 :o!Kz`J
87.trace 追查 B`-uZ9k
88.audit sampling 审计抽样 ch8VJ^%Ra1
89.error 误差 B9NUafK=
90.expected error 预期误差 M^ '1Q.K
91.population 总体 vSnVq>-q&
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 "v:k5a(
94.sampling unit 抽样单位 Sqn>L`Lz
95.statistical sampling 统计抽样 Nl YFS?5
96.tolerable error 可容忍误差 Vx<{cHQQ
97.the risk of under reliance 信赖不足风险 Z
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98.the risk of over reliance 信赖过度风险 1TQ?Fxj
99.the risk of incorrect rejection 误拒风险 eWDXV-xD
100. the risk of incorrect acceptance 误受风险 AF#:*<Ev
101.working trial balance 试算平衡表 ~Yd[&vpQ
102.index and cross-referencing 索引和交叉索引 i$] :Y`3h
103.cash receipt 现金收入 n'mrLZw
104.cash disbursement 现金支出 gg#9I(pX
105.bank statement 银行对账单 >`03EsU
106.bank reconciliation 银行存款余额调节表 .F
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107.balance sheet date 资产负债表日 y7UU'
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108.net realizable value 可变现净值 @
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109.storeroom 仓库 6c]4(%8
110.sale invoice 销售发票 Q (f0S
111.price list 价目表 ywp_,
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112.positive confirmation request 积极式询证函 c(=>5
113.negative confirmation request 消极式询证函 zY\u"
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114.purchase requisition 请购单 \L(jNN0_R
115.receiving report 验收报告 ?-c|c_|$
116.gross margin 毛利 01@WU1IN
117.manufacturing overhead 制造费用 .fzyA5@l
118.material requisition 领料单 G@DNV3Cc
119.inventory-taking 存货盘点 9R$$(zB 1;
120.bond certificate 债券 fC'u-m?!Q'
121.stock certificate 股票 ,mm97I
122.audit report 审计报告 b<y*:(:
123.entity 被审计单位 *N$XQ{o
124.addressee of the audit report 审计报告的收件人 '|]}f }Go
125.unqualified opinion 无保留意见 :4
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126.qualified opinion 保留意见 0 8L;u7u
127.disclaimer of opinion 无法表示意见 9!=4}:+
128.adverse opinion 否定意见 A]m*~Vj]
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A (1)ABC 作业基础成本计算 S=P}Jpq?Y;
A (2)absorbed overhead 已吸收制造费用 Y[L,rc/j
A (3)absorption costing 吸收成本计算 h
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A (4)account 账户,报表 UhW{KIW
A (5)accounting postulate 会计假设 nq?+b >//
A (6)accounting series release 会计公告文件 "*#f^/LS
A (7)accounting valuation 会计计价 k+{~#@
A (8)account sale 承销清单 )>h3IR
A (9)accountability concept 经营责任概念 TFb7P/g
A (10)accountancy 会计职业 lB _9b_|2
A (11)accountant 会计师 ?:/J8s
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A (12)accounting 会计 (QIU 3EN
A (13)agency cost 代理成本 fZf>>mu@r'
A (14)accounting bases 会计基础 (+v':KH3_
A (15)accounting manual 会计手册 :a Cf@:']
A (16)accounting period 会计期间 sRT5i9TQ
A (17)accounting policies 会计方针 6?}|@y^fb
A (18)accounting rate of return 会计报酬率 ,9G'1%z,
A (19)accounting reference date 会计参照日 EB&hgz&_
A (20)accounting reference period 会计参照期间 t'Yd+FK
A (21)accrual concept 应计概念 2n>mISy+
A (22)accrual expenses 应计费用 >AV9 K
A (23)acid test ration 速动比率(酸性测试比率) j6^.Q/{^
A (24)acquisition 购置 C4E}.``Hm
A (25)acquisition accounting 收购会计 !Yo2P"
A (26)activity based accounting 作业基础成本计算 DA=LR
A (27)adjusting events 调整事项 NblPVxS
A (28)administrative expenses 行政管理费 'exR;q\
A (29)advice note 发货通知 prO&"t
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A (30)amortization 摊销 ,+BFpN'
A (31)analytical review 分析性检查 Ow?~+)
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A (32)annual equivalent cost 年度等量成本法 9u=]D> kb
A (33)annual report and accounts 年度报告和报表 ]z7pa^
A (34)appraisal cost 检验成本 |b@`ykD
A (35)appropriation account 盈余分配账户 c%G~HOE=B
A (36)articles of association 公司章程细则 ^'N!k{x
A (37)assets 资产 c)Q-yPMl)
A (38)assets cover 资产保障 W!el[@
A (39)asset value per share 每股资产价值 fR;[??NH
A (40)associated company 联营公司 _Rjbm'kC
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 |(x%J[n0+
A (43)audit 审计 W{JR%Sq$
A (44)audit report 审计报告 $n8&5<
A (45)auditing standards 审计准则 eYRd#w
A (46)authorized share capital 额定股本 Ld:-S,2
A (47)available hours 可用小时 'O ~_g5kC
A (48)avoidable costs 可避免成本 0@'-g^PS
B (49)back-to-back loan 易币贷款 T:'<:*pD
B (50)backflush accounting 倒退成本计算 tWZ8(E$
B (51)bad debts 坏帐 s;<]gaonB_
B (52)bad debts ratio 坏帐比率 &K