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注会《审计》英语常用词汇 I=o[\?u*_
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1.audit 审计 ZUP\)[~
2.attestation 鉴证 g\S@@0T{0
3.credibility 可信赖程度 1^XuH('
4.audit of financial statements 财务报表审计 g
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5.agreed-upon procedures 执行商定程序 TG7Ba[%
6.high levels of assurance 高水平保证 I$/*Pt];
7.compilation 编制 hTcy;zLLS
8.reliability 可靠性
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9.relevance 相关性 oFM\L^Y?$$
10.professional skepticism 职业谨慎 EBlfwFd
11.objectivity 客观性 .Uq?SmK
12. professional competence 专业胜任能力 59mNb:<
13.Senior/CPA-in-charge 项目经理 oJa6)+b(3
14.audit engagement letter 业务约定书 A}WRpsA9
15.recurring audit 连续审计 9zSHn.y
16.the client 委托人
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17.change CPA 更换注册会计师 6(awO2{BP
18.the existing CPA 现任注册会计师 Fd Ezt
19.the successor CPA 后任注册会计师 1{+x >Pv:
20.the preceding CPA前任注册会计师 !$Aijd s5
21.issue the audit report 出具审计报告 ie|I*;#
22.expert 专家 _nu,ks+
23.the board of directors 董事会 uw!
24.knowledge of the entity‘ s business 了解被审计单位情况 i; Cs,Esnf
25.assess material misstatement risks评估重大错报风险 ^7MhnA
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z@;]Hy
27.a general knowledge of —— 初步了解―――的情况 Ay)q %:qx
28.a more knowledge of—— 进一步了解的情况 Vij P;
29.the prior year‘s working papers 以前年度工作底稿 9rXbv4{
30.minutes of meeting 会议纪要 Z0&^U#
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31.business risks 经营风险 0q'd }D W
32.appropriateness 适当性 >dKK [E/[d
33.accounting estimate 会计估计 'f&o%5]
34.management representations 管理层声明 fm$eJu
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 #p&&w1
37.significant audit areas 重点审计领域 f!6oW( r-L
38.error 错误 xg=}MoX
39.fraud舞弊 A{\#.nC/z
40.modified or additional procedures 修改或追加审计程序 @(>XSTh9
41.misappropriation of assets 侵占资产 1Vq]4_09g1
42.transactions without substance 虚假交易 X"WKgC g$
43.unusual pressures 异常压力 jv$Y]nf
44.the suspected noncompliance 涉嫌存在违法行为 lyGQ6zlSn
45.materialiy 重要性 iEx.BQ+
46.exceed the materiality level 超过重要性水平 O@JgVdgf
47.approach the materiality level 接近重要性水平 H`u8}{7
48.an acceptably low level 可接受水平 z'@j9vT
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 z ogtIn)
50.misstatements or omissions 错报或漏报 @X`~r8&
51.aggregate 总计 sX&.8
52.subsequent events 期后事项 i0F.c\
53.adjust the financial statements 调整财务报表 9$,x^Qx
54.perform additional audit procedures 实施追加的审计程序 E)==!T@E
55.audit risk 审计风险 \#4??@+Xf
56.detection risk 检查风险 I9O9V[
57.inappropriate audit opinion 不适当的审计意见 Jf\lnJTyU8
58.material misstatement 重大的错报 nQ|4.e;
59.tolerable misstatement 可容忍错报 $=dp)
60.the acceptable level of detection risk 可接受的检查风险 fw>@:m_bK
61.assessed level of material misstatement risk 重大错报风险的评估水平 XL[/)lX{
62.simall business 小规模企业 TymE(,1
63.accounting system 会计系统 xlPUum-o
64.test of control 控制测试 zJ{?'kp
65.walk-through test 穿行测试 }e3M5LI1L
66.communication 沟通 blxAy
67.flow chart 流程图 \s<7!NAE4
68.reperformance of internal control 重新执行 Ol ,;BZHc\
69.audit evidence 审计证据 /dTy%hZC}
70.substantive procedures 实质性程序 w0QN5?
71.assertions 认定 _^4\z*x
72.esistence 存在 EtN@ 6xP
73.occurrence 发生 ~;St,Fw<<
74.completeness 完整性 !:e|M|T'I*
75.rights and obligations 权利和义务 9k\`3SE
76.valuation and allocation 计价和分摊 b?Wg|D
77.cutoff 截止 ?wE@9g A
78.accuracy 准确性 [?)=3Pp
79.classification 分类 X!5N2x
80.inspection 检查 M=[ /v/M=
81.supervision of counting 监盘 ;9r
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82.observation 观察 HZMs],GX
83.confirmation 函证 ?]%JQ]Gf*
84.computation 计算 EubR]ckB
85.analytical procedures 分析程序 * d6[kY
86.vouch 核对 r\]yq-_
87.trace 追查 qh
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88.audit sampling 审计抽样 e;b,7Qw
89.error 误差 Q,Tet&in )
90.expected error 预期误差 gr %8
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91.population 总体 kg[u@LgvoN
92.sampling risk 抽样风险 'Z2:u!E
93.non- sampling risk 非抽样风险 'B}pIx6k~
94.sampling unit 抽样单位 ^_4TDC~h
95.statistical sampling 统计抽样 :0o
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96.tolerable error 可容忍误差 9fD4xkRS
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 &{QB}r
99.the risk of incorrect rejection 误拒风险 .4={K)kz|F
100. the risk of incorrect acceptance 误受风险 M ,V+bt
101.working trial balance 试算平衡表 z
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102.index and cross-referencing 索引和交叉索引 !mFo:nQ)}
103.cash receipt 现金收入 ln.kEhQ3B
104.cash disbursement 现金支出 r`u}n
105.bank statement 银行对账单 7}bjJR "
106.bank reconciliation 银行存款余额调节表 4mOw[}@A
107.balance sheet date 资产负债表日 \C.%S +
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108.net realizable value 可变现净值 8>x.zO_.c>
109.storeroom 仓库 $w%oLI@kl
110.sale invoice 销售发票 Z+ubc"MVb
111.price list 价目表 PJj{5,#@3
112.positive confirmation request 积极式询证函 FzmCS@yA
113.negative confirmation request 消极式询证函 GkMNV7"m
114.purchase requisition 请购单 1wUZ
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115.receiving report 验收报告 }]vj"!?a
116.gross margin 毛利 o;Ijv\Em
117.manufacturing overhead 制造费用 #oMbE<//"
118.material requisition 领料单 O%v(~&OSl
119.inventory-taking 存货盘点 zO{$kT\r&
120.bond certificate 债券 J#*Uf>5NY
121.stock certificate 股票 G],+?E_,
122.audit report 审计报告 TR
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123.entity 被审计单位 .jMm-vox}
124.addressee of the audit report 审计报告的收件人 475yX-A
125.unqualified opinion 无保留意见 _5a]pc$\Y]
126.qualified opinion 保留意见 wo2^,Y2z+
127.disclaimer of opinion 无法表示意见 ;a!o$y
128.adverse opinion 否定意见 vZ
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A (1)ABC 作业基础成本计算 ub6\m=Y7
A (2)absorbed overhead 已吸收制造费用 sb4)@/Q7j
A (3)absorption costing 吸收成本计算 ih`/1n
A (4)account 账户,报表 %Hv$PsS
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A (5)accounting postulate 会计假设 L*tXy>&b.
A (6)accounting series release 会计公告文件 X[k-J\
A (7)accounting valuation 会计计价 cb&y8!ci~
A (8)account sale 承销清单 3M{!yPlj
A (9)accountability concept 经营责任概念 gT @YG;
A (10)accountancy 会计职业
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A (11)accountant 会计师 %9M; MK
A (12)accounting 会计 9CJUOB>]
A (13)agency cost 代理成本 `.aL>hf
A (14)accounting bases 会计基础 )|LX_kyW
A (15)accounting manual 会计手册 mDE{s",q/
A (16)accounting period 会计期间 ;t%L(J
A (17)accounting policies 会计方针 ,- ]2s_
A (18)accounting rate of return 会计报酬率 "W6nW
A (19)accounting reference date 会计参照日 *p?b "{_a
A (20)accounting reference period 会计参照期间 g|<)J-`Q
A (21)accrual concept 应计概念 2BH>TmS
A (22)accrual expenses 应计费用 q<>2}[W
A (23)acid test ration 速动比率(酸性测试比率) *"
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A (24)acquisition 购置 {EJVZG:&
A (25)acquisition accounting 收购会计 Y'fI4
A (26)activity based accounting 作业基础成本计算 T.ub!,Y
A (27)adjusting events 调整事项 d!8q+FI
A (28)administrative expenses 行政管理费 B0p>' O2
A (29)advice note 发货通知 W/oRt<:E
A (30)amortization 摊销 ?y<n^`
A (31)analytical review 分析性检查 >&^w\"'
A (32)annual equivalent cost 年度等量成本法 '5ky<
A (33)annual report and accounts 年度报告和报表 yE9JMi0
A (34)appraisal cost 检验成本 1@)]+* F*z
A (35)appropriation account 盈余分配账户 SJU93n"G/
A (36)articles of association 公司章程细则 3\=8tg p
A (37)assets 资产 C*Ws6s>+z
A (38)assets cover 资产保障 w2]1ftY
A (39)asset value per share 每股资产价值 v{
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A (40)associated company 联营公司 x(}t r27o
A (41)attainable standard 可达标准 :#TJ-l:#
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A (42)attributable profit 可归属利润 RB/[(4
A (43)audit 审计 gY0*u+LF
A (44)audit report 审计报告 ccD+o$7LT
A (45)auditing standards 审计准则 aS~k.^N
A (46)authorized share capital 额定股本 pMt]wyKr
A (47)available hours 可用小时 b@YSrjJ
A (48)avoidable costs 可避免成本 !c6lP'U
B (49)back-to-back loan 易币贷款 3 tXtt@Yy
B (50)backflush accounting 倒退成本计算 AN:,t(w
B (51)bad debts 坏帐 ;k
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B (52)bad debts ratio 坏帐比率 LV8,nTYvE
B (53)bank charges 银行手续费 XQj`KUO@
B (54)bank overdraft 银行透支 R$6Y\ *L[
B (55)bank reconciliation 银行存款调节表 oPa2GW8
B (56)bank statement 银行对账单 S\0"G*
B (57)bankruptcy 破产 aF'Ik XG d
B (58)basis of apportionment 分摊基础 1MB
B (59)batch 批量 0@AK
B (60)batch costing 分批成本计算 :Hd?0eZ|
B (61)beta factor B(市场)风险因素 EVq<gGy
B (62)bill 账单 SNK+U"Q
B (63)bill of exchange 汇票 r}hj,Sq'
B (64)bill of landing 提单 M8juab%y
B (65)bill of materials 用料预计单 {g/\5Z\b
B (66)bill payable 应付票据 s ^)W?3t]
B (67)bill receivable 应收票据 z[t$[Qg
B (68)bin card 存货记录卡 -D!F|&$
B (69)bonus 红利 9!9 Gpi
B (70)book-keeping 薄记 c"O\fX
B (71)Boston classification 波士顿分类 EiJSLL
B (72)breakeven chart 保本图 T$}<So|
B (73)breakeven point 保本点 PI?-gc?[
B (74)breaking-down time 复位时间 d
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B (75)budget 预算 <