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注会《审计》英语常用词汇 &_ber ad
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1.audit 审计 0&<{o!>k
2.attestation 鉴证 7:
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3.credibility 可信赖程度 U]_1yX
4.audit of financial statements 财务报表审计 4o'0lz]
5.agreed-upon procedures 执行商定程序 s:M:Ff
6.high levels of assurance 高水平保证 "w N
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7.compilation 编制 -
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8.reliability 可靠性 XMpPG~XdN
9.relevance 相关性 kIQMIL0+
10.professional skepticism 职业谨慎 B<i1UJ5
11.objectivity 客观性 )x]/b=m
12. professional competence 专业胜任能力 h|wyvYKZ
13.Senior/CPA-in-charge 项目经理 g8^ $,
14.audit engagement letter 业务约定书 gq/q]Fm\
15.recurring audit 连续审计 V<1dA\I"
16.the client 委托人 (ue;O~
17.change CPA 更换注册会计师 L,n'G%
18.the existing CPA 现任注册会计师 @A
g=2\9
19.the successor CPA 后任注册会计师 J-=&B5"O>
20.the preceding CPA前任注册会计师 ! @|"84
21.issue the audit report 出具审计报告 6
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22.expert 专家 t~e.LxN
23.the board of directors 董事会 ~zi&u46
24.knowledge of the entity‘ s business 了解被审计单位情况 r" ^P>8
25.assess material misstatement risks评估重大错报风险 y/E%W/3
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (.Sj"6+
27.a general knowledge of —— 初步了解―――的情况 21W>}I"0?
28.a more knowledge of—— 进一步了解的情况 s+,JwV?b
29.the prior year‘s working papers 以前年度工作底稿 a&9+<
30.minutes of meeting 会议纪要 _K'YaZTa;~
31.business risks 经营风险 }{HlY?S
32.appropriateness 适当性 2wikk]Z
33.accounting estimate 会计估计 *&!&Y*Jzg
34.management representations 管理层声明 G3m+E
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35.going concern assumption 持续经营假设 T=9+
36.audit plan 审计计划 pf[bOjtR
37.significant audit areas 重点审计领域
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38.error 错误 p%8y!^g
39.fraud舞弊 kowBB0
40.modified or additional procedures 修改或追加审计程序 1ih|b8)Dn
41.misappropriation of assets 侵占资产 [/\}:#MLe
42.transactions without substance 虚假交易 "RiY#=}sm
43.unusual pressures 异常压力 SK#;/fav6
44.the suspected noncompliance 涉嫌存在违法行为 bt"*@NJ$
45.materialiy 重要性 6ID@ 0
46.exceed the materiality level 超过重要性水平 w_PnEJa9
47.approach the materiality level 接近重要性水平 s@V4ny9x
48.an acceptably low level 可接受水平 Nn>Oq+:
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 p{NVJ^!+
50.misstatements or omissions 错报或漏报 F{ v >
51.aggregate 总计 [s"xOP9R
52.subsequent events 期后事项 v:|_!+g:
53.adjust the financial statements 调整财务报表 =[`B -?
54.perform additional audit procedures 实施追加的审计程序 XC%u`UG
55.audit risk 审计风险 b dP @^Q
56.detection risk 检查风险 W:'H&`0
57.inappropriate audit opinion 不适当的审计意见 |L,_QXA2
58.material misstatement 重大的错报 s$s~p
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59.tolerable misstatement 可容忍错报 3vepJ)D (
60.the acceptable level of detection risk 可接受的检查风险 ?t46TV'G
61.assessed level of material misstatement risk 重大错报风险的评估水平 /'O?
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62.simall business 小规模企业 A63=$
63.accounting system 会计系统 \W4|.[
64.test of control 控制测试 @T)kqT
65.walk-through test 穿行测试 c>mTd{Abi
66.communication 沟通 5LM Ay"
67.flow chart 流程图 QZw`+KR
68.reperformance of internal control 重新执行 wO.T"x%X
69.audit evidence 审计证据 ?$J#jhR?
70.substantive procedures 实质性程序 usc"m huQ
71.assertions 认定 epXvk
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72.esistence 存在 k nTCX
73.occurrence 发生 zsOOx%
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74.completeness 完整性 Y?IvG&])
75.rights and obligations 权利和义务 crTRfqF
76.valuation and allocation 计价和分摊 > &tmdE
77.cutoff 截止 '(fQtQ%
78.accuracy 准确性 ~+
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79.classification 分类
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80.inspection 检查 %0&59q]LM
81.supervision of counting 监盘 rU/8R'S
82.observation 观察 3e,"B
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83.confirmation 函证 *QH~z2:[
84.computation 计算 =e*S h0dK
85.analytical procedures 分析程序 %1h%#/
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86.vouch 核对 Bc&Y[u-n
87.trace 追查 Tg/?v3M88
88.audit sampling 审计抽样 I' [gGK4F
89.error 误差 &Zy%
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90.expected error 预期误差 AO[/-Uij
91.population 总体 @KJ~M3d0l
92.sampling risk 抽样风险 l_$le
93.non- sampling risk 非抽样风险 0Sx$6:-~
94.sampling unit 抽样单位 r?7tI0
95.statistical sampling 统计抽样 q!f'?yFYK
96.tolerable error 可容忍误差 cfSQqH
97.the risk of under reliance 信赖不足风险 n~_;tO
98.the risk of over reliance 信赖过度风险 @5}(Y( @
99.the risk of incorrect rejection 误拒风险 grVPu! B;
100. the risk of incorrect acceptance 误受风险 erlg\-H
101.working trial balance 试算平衡表 H'a6]
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102.index and cross-referencing 索引和交叉索引 Be;l!]i
103.cash receipt 现金收入 ,B 2p
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104.cash disbursement 现金支出 D4Z7j\3a
105.bank statement 银行对账单 (! a;}V<7
106.bank reconciliation 银行存款余额调节表 jEMnre3/
107.balance sheet date 资产负债表日 )kIZmQ|f1
108.net realizable value 可变现净值 \$
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109.storeroom 仓库 Fe L !%z
110.sale invoice 销售发票 @PzRHnT*
111.price list 价目表 <P@ "VwUX
112.positive confirmation request 积极式询证函 {
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113.negative confirmation request 消极式询证函 jI/#NCKE
114.purchase requisition 请购单 {iXQUj
115.receiving report 验收报告 s7?d_+O
116.gross margin 毛利 ?+_Y!*J2b
117.manufacturing overhead 制造费用 WU\Bs2
118.material requisition 领料单 l3N '@GO
119.inventory-taking 存货盘点 <IBWA0A=8a
120.bond certificate 债券 Sc14F
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121.stock certificate 股票 &iO53I^r/
122.audit report 审计报告 y/Ui6D
123.entity 被审计单位 ?G>E[!8ev
124.addressee of the audit report 审计报告的收件人 0d/
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125.unqualified opinion 无保留意见 zX8'OoEH*9
126.qualified opinion 保留意见 U _sM==~
127.disclaimer of opinion 无法表示意见 kF-7OX0)
128.adverse opinion 否定意见 "N3!!3
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A (1)ABC 作业基础成本计算 'i:S=E
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A (2)absorbed overhead 已吸收制造费用 G?+0#?'Y
A (3)absorption costing 吸收成本计算 BD2Gv)?g
A (4)account 账户,报表 nTv^][
A (5)accounting postulate 会计假设 T
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A (6)accounting series release 会计公告文件 ?>Bt|[p:s)
A (7)accounting valuation 会计计价 7Vo[zo
A (8)account sale 承销清单 "G!,gtA~
A (9)accountability concept 经营责任概念 RPw1i*
A (10)accountancy 会计职业 m`&6[[)6~
A (11)accountant 会计师 &ox5eX(
A (12)accounting 会计 AzMX~cd
A (13)agency cost 代理成本 g?rK&UTU
A (14)accounting bases 会计基础 C]a iu
A (15)accounting manual 会计手册 ,a3M*}Y~3
A (16)accounting period 会计期间 8vx#QU8E/
A (17)accounting policies 会计方针 QfV:&b`
A (18)accounting rate of return 会计报酬率 goZw![4l
A (19)accounting reference date 会计参照日 'tDVSj
A (20)accounting reference period 会计参照期间 awgS5We|
A (21)accrual concept 应计概念 G&q@B`I
A (22)accrual expenses 应计费用 uQl=?085
A (23)acid test ration 速动比率(酸性测试比率) \Icd>>)*
A (24)acquisition 购置 UYH&x:WEd
A (25)acquisition accounting 收购会计 {#N,&?
[
A (26)activity based accounting 作业基础成本计算 /Py`a1
A (27)adjusting events 调整事项 v*&WqVg
A (28)administrative expenses 行政管理费 _N"c,P
0
A (29)advice note 发货通知 &; [0.:;
A (30)amortization 摊销 Tffdm
A (31)analytical review 分析性检查 vMYEP_lhK,
A (32)annual equivalent cost 年度等量成本法 eC='[W<a.
A (33)annual report and accounts 年度报告和报表 ]t-B-(D
A (34)appraisal cost 检验成本 XZ4H(Cj
A (35)appropriation account 盈余分配账户 Ai~d
A (36)articles of association 公司章程细则 J
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A (37)assets 资产 2NF#mWZ(s
A (38)assets cover 资产保障 E9Hyd #A
A (39)asset value per share 每股资产价值 ^o(C\\>{&
A (40)associated company 联营公司 FTh
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A (41)attainable standard 可达标准 ]GiDfYs7%
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A (42)attributable profit 可归属利润 vPsf{[Kr
A (43)audit 审计 :@,UPc-+
A (44)audit report 审计报告 4Y{&
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A (45)auditing standards 审计准则 a;v;% rs
A (46)authorized share capital 额定股本 oF.H?lG7`
A (47)available hours 可用小时 t+aE*Q
A (48)avoidable costs 可避免成本 <-xu*Fc
B (49)back-to-back loan 易币贷款 xHaoSs*C9
B (50)backflush accounting 倒退成本计算 O7xBMq
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B (51)bad debts 坏帐 D n}TO*
B (52)bad debts ratio 坏帐比率 }/VSIS@Z
B (53)bank charges 银行手续费 -O6\!Wo=-
B (54)bank overdraft 银行透支 ;f[@zo><r
B (55)bank reconciliation 银行存款调节表 |"Fm<