|T
y=7d ,
B!uxs
注会《审计》英语常用词汇 D J_DonO]
8)?
_{
U!Mf]3
1.audit 审计 8i[LR#D)
2.attestation 鉴证 _#vGs:-x&
3.credibility 可信赖程度 Tyd
h9I
4.audit of financial statements 财务报表审计 L;lk.~V4T
5.agreed-upon procedures 执行商定程序 #Cx%OIi[f
6.high levels of assurance 高水平保证 shzG
Eb
7.compilation 编制 ju.OW`GM
8.reliability 可靠性 bw5T2wYZ
9.relevance 相关性 Eu4 &-i
10.professional skepticism 职业谨慎 Q.E_:=*H
11.objectivity 客观性 61>f(?s
12. professional competence 专业胜任能力 AqqHD=Yp
13.Senior/CPA-in-charge 项目经理 R\y'_S=#a
14.audit engagement letter 业务约定书 Qi^;1&
15.recurring audit 连续审计 URQ@=W7
16.the client 委托人 cmIT$?J
17.change CPA 更换注册会计师
p[ Hr39o
18.the existing CPA 现任注册会计师 & g$rrpTzv
19.the successor CPA 后任注册会计师 o3\,gzJ
20.the preceding CPA前任注册会计师 cd&B?\I
21.issue the audit report 出具审计报告 &?r*p0MQC
22.expert 专家 1daL y
23.the board of directors 董事会 )cKj iXn
24.knowledge of the entity‘ s business 了解被审计单位情况 Gk 6fO
25.assess material misstatement risks评估重大错报风险 > Y]_K
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 PkO!'X
27.a general knowledge of —— 初步了解―――的情况 $P;UoqG<&
28.a more knowledge of—— 进一步了解的情况 @ t|3gF$X
29.the prior year‘s working papers 以前年度工作底稿 5u
s^B8Q
30.minutes of meeting 会议纪要 sZwZWD'
31.business risks 经营风险 ofK='G.
32.appropriateness 适当性 M}KZG'7
33.accounting estimate 会计估计 /tzlbI]z
34.management representations 管理层声明 KC]tY9 FK
35.going concern assumption 持续经营假设 ~QCA -Yud
36.audit plan 审计计划 xU:4Y0y8
37.significant audit areas 重点审计领域 6Hl<,(vn
38.error 错误 `@MPkCy1
39.fraud舞弊 M?R!n$N_
40.modified or additional procedures 修改或追加审计程序 _Fxe|"<^
41.misappropriation of assets 侵占资产 3C#RjA-2[
42.transactions without substance 虚假交易 y+RRg[6|
43.unusual pressures 异常压力 506V0]`/
44.the suspected noncompliance 涉嫌存在违法行为 B\/7^{i5
45.materialiy 重要性 %ZiK[e3G
46.exceed the materiality level 超过重要性水平 >j:|3atb
47.approach the materiality level 接近重要性水平 ]LVnt-q
48.an acceptably low level 可接受水平 pALJl[Cb
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 m3luhGn
50.misstatements or omissions 错报或漏报 b|6 !EGh
51.aggregate 总计 Z'e\_C
52.subsequent events 期后事项 F+
3!uWUK
53.adjust the financial statements 调整财务报表 #fN/LO
54.perform additional audit procedures 实施追加的审计程序 p+)C$2YK
55.audit risk 审计风险 7IQqN&J
56.detection risk 检查风险 +dM.-wW
57.inappropriate audit opinion 不适当的审计意见 "f<#.}8
58.material misstatement 重大的错报 zuMO1s
59.tolerable misstatement 可容忍错报 B*2{M
60.the acceptable level of detection risk 可接受的检查风险 |,{+;:
61.assessed level of material misstatement risk 重大错报风险的评估水平 [aHlu[,
62.simall business 小规模企业 Yw1Y-M
63.accounting system 会计系统 gW}} 5Xq
64.test of control 控制测试 L&QtHSzy
65.walk-through test 穿行测试 NZfd_? 3
66.communication 沟通 V(DjF=8
67.flow chart 流程图 hg4J2
m
68.reperformance of internal control 重新执行 /k)
NP
69.audit evidence 审计证据 {zu/tCq?
70.substantive procedures 实质性程序 ey*,StT5a
71.assertions 认定 J+iX,X
72.esistence 存在 XHZLWh"gS
73.occurrence 发生 O/$ v69:
74.completeness 完整性 xY+A]Up|w
75.rights and obligations 权利和义务 w~]}acP
76.valuation and allocation 计价和分摊 C[g&F0 6
77.cutoff 截止 ^(J-dK
78.accuracy 准确性 kR_E6Fl
79.classification 分类 |veBq0U
80.inspection 检查 HwM/}-t
81.supervision of counting 监盘 g4Bg6<;
82.observation 观察 )Yrr%f`\
83.confirmation 函证 }^Z< dbt
84.computation 计算 e
_^KI
85.analytical procedures 分析程序 LPMb0F}"5
86.vouch 核对 Rn8#0%/Q
87.trace 追查 F=VoFmF@
88.audit sampling 审计抽样 v >NTh
89.error 误差 4 #G3ew
90.expected error 预期误差 5uzpTNAMM1
91.population 总体 #|q;t
92.sampling risk 抽样风险 9'l.TcVm`,
93.non- sampling risk 非抽样风险 hl}dgp((
94.sampling unit 抽样单位 N]*!8
95.statistical sampling 统计抽样 (a,6a
96.tolerable error 可容忍误差 R4yJ.f
97.the risk of under reliance 信赖不足风险 CO7CNN
98.the risk of over reliance 信赖过度风险
*x5o=)Y
99.the risk of incorrect rejection 误拒风险 95VqaR,
100. the risk of incorrect acceptance 误受风险
{<"[D([
101.working trial balance 试算平衡表 f&f[La
102.index and cross-referencing 索引和交叉索引 eMzt
jN
103.cash receipt 现金收入 rtoSCj:
104.cash disbursement 现金支出 ^g\h]RD}
105.bank statement 银行对账单 =\*S'Ded
106.bank reconciliation 银行存款余额调节表 aL{EkiR
107.balance sheet date 资产负债表日 /oB K&r[(
108.net realizable value 可变现净值 ]D?oQ$q7
109.storeroom 仓库 rC=f#YjR
110.sale invoice 销售发票 jjNxatAN
111.price list 价目表 uLF\K+cz
112.positive confirmation request 积极式询证函 YK7gd|LR]
113.negative confirmation request 消极式询证函 +h9`I/R
114.purchase requisition 请购单
I)qKS@
115.receiving report 验收报告 ^j1Gmv)
116.gross margin 毛利 3KbUHSx
117.manufacturing overhead 制造费用 @
$9m>6V
118.material requisition 领料单 ">03~:oA
119.inventory-taking 存货盘点 nsy!p5o
120.bond certificate 债券 zp}yiE!bl
121.stock certificate 股票 [sjrb?Xd
122.audit report 审计报告
;I[.
123.entity 被审计单位 Gt?!E6^
!
124.addressee of the audit report 审计报告的收件人 Z(#XFXd
125.unqualified opinion 无保留意见 j@s=ER
126.qualified opinion 保留意见 rAtai}Lx
127.disclaimer of opinion 无法表示意见 *vEU}SxRuv
128.adverse opinion 否定意见 }x>}:"P;W
@?(nwj~ s`
A (1)ABC 作业基础成本计算 hn*}5!^
A (2)absorbed overhead 已吸收制造费用 3ZLr"O1l )
A (3)absorption costing 吸收成本计算 ]KfghRUH
A (4)account 账户,报表 3
XM Bu*
A (5)accounting postulate 会计假设 ,%&
LG],6
A (6)accounting series release 会计公告文件 8uD8or
A (7)accounting valuation 会计计价 o<9yaQ;
A (8)account sale 承销清单 Tq_1wX'\
A (9)accountability concept 经营责任概念 t"jIfU>'a/
A (10)accountancy 会计职业 3^uL`ETm@
A (11)accountant 会计师 R V_MWv
A (12)accounting 会计 {b\Y?t^>f
A (13)agency cost 代理成本 N4[B:n
A (14)accounting bases 会计基础 sASAsGk<
A (15)accounting manual 会计手册 3uB=L7.
A (16)accounting period 会计期间 Y0R\u\b
A (17)accounting policies 会计方针 ^'
edE5
A (18)accounting rate of return 会计报酬率 $fq-wl-=
A (19)accounting reference date 会计参照日 ~GsH8yA_P
A (20)accounting reference period 会计参照期间 :..E:HdYO
A (21)accrual concept 应计概念 n#/U@qVgc
A (22)accrual expenses 应计费用 `Pz!SJ|
A (23)acid test ration 速动比率(酸性测试比率) ^Y1AeJ$L
A (24)acquisition 购置
!;BZ# tF&
A (25)acquisition accounting 收购会计 QH~8
aE_i
A (26)activity based accounting 作业基础成本计算 N>uZ t2
A (27)adjusting events 调整事项 Xuz8"b5^Zx
A (28)administrative expenses 行政管理费 N?Z+zN&P
A (29)advice note 发货通知 G~Q*:m
A (30)amortization 摊销 \{Ox@
A (31)analytical review 分析性检查 f
z/?=
A (32)annual equivalent cost 年度等量成本法 *)}Ap4[
A (33)annual report and accounts 年度报告和报表 #L).
BM
A (34)appraisal cost 检验成本 qkZ5+2
m
A (35)appropriation account 盈余分配账户 i75?*ld
A (36)articles of association 公司章程细则 %Hh &u
.
A (37)assets 资产 0e7O#-
A (38)assets cover 资产保障 -Ihn<<uE?
A (39)asset value per share 每股资产价值 ^Y*`D_-G
A (40)associated company 联营公司 9/8@
A (41)attainable standard 可达标准 =]2RC1#}e
z[$9B#P
A (42)attributable profit 可归属利润 8xeun~e"vS
A (43)audit 审计 ys~p
(
A (44)audit report 审计报告 PG-cu$\??
A (45)auditing standards 审计准则 VLwJ6?.f'
A (46)authorized share capital 额定股本 GT1 X
A (47)available hours 可用小时 !Ed<xG/
A (48)avoidable costs 可避免成本 P"h,[{Y*>
B (49)back-to-back loan 易币贷款 pE YrmC
B (50)backflush accounting 倒退成本计算 T^-H_|/M
B (51)bad debts 坏帐 ]ZU:%Qhu
B (52)bad debts ratio 坏帐比率 S|=rF<]my
B (53)bank charges 银行手续费 s\3Z?zm8
B (54)bank overdraft 银行透支 T{ v<