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注会《审计》英语常用词汇 \ jECSV|
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1.audit 审计 n'THe|:I
2.attestation 鉴证 "[k1D_PZ
3.credibility 可信赖程度 TYYp"wx
4.audit of financial statements 财务报表审计 *D2Nm9sl
5.agreed-upon procedures 执行商定程序 e|yX QTlvL
6.high levels of assurance 高水平保证 k!T|)\nc+
7.compilation 编制 M)L/d_4ka
8.reliability 可靠性 djWcbC=g_
9.relevance 相关性 1j11|~
10.professional skepticism 职业谨慎 k^z0Lo|)'
11.objectivity 客观性 z<hFK+j,'^
12. professional competence 专业胜任能力 T'E]
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13.Senior/CPA-in-charge 项目经理 Q8p=!K
14.audit engagement letter 业务约定书 tE@FvZC'=
15.recurring audit 连续审计 _1ew(x2J
16.the client 委托人 ',GV6kt_k
17.change CPA 更换注册会计师 9z:K1
18.the existing CPA 现任注册会计师 %dc3z
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19.the successor CPA 后任注册会计师 c7\VTYT
20.the preceding CPA前任注册会计师 ]Kv q |}=
21.issue the audit report 出具审计报告 I"-dTa
22.expert 专家 _g[-=y{Bb
23.the board of directors 董事会 -;$nb~y
24.knowledge of the entity‘ s business 了解被审计单位情况 v,{h:
25.assess material misstatement risks评估重大错报风险 %Uy%kN_&
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 vYdR ht\(
27.a general knowledge of —— 初步了解―――的情况 $_sYfU9
28.a more knowledge of—— 进一步了解的情况 9RH"d[%yc}
29.the prior year‘s working papers 以前年度工作底稿 $xT1 1 ^
30.minutes of meeting 会议纪要 pV7N byb4
31.business risks 经营风险 uMvb-8
32.appropriateness 适当性 } ~| k
33.accounting estimate 会计估计 3V?817&6z
34.management representations 管理层声明 Y6A;AmM8
35.going concern assumption 持续经营假设 `z9J`r=I
36.audit plan 审计计划 Z0-ytODII
37.significant audit areas 重点审计领域 Pe}PH
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38.error 错误 Di> rO038
39.fraud舞弊 m[spn@SF
40.modified or additional procedures 修改或追加审计程序 }k7_'p&yk
41.misappropriation of assets 侵占资产 >"%ob,c:#
42.transactions without substance 虚假交易 /4*W DiH
43.unusual pressures 异常压力 Fi4UaJ3K
44.the suspected noncompliance 涉嫌存在违法行为 dy2rkV.z
45.materialiy 重要性 ; DDe.f"
46.exceed the materiality level 超过重要性水平 X P;Bhz3j
47.approach the materiality level 接近重要性水平 v`x|]-/M&
48.an acceptably low level 可接受水平 iCP~O
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IxOc':/jY
50.misstatements or omissions 错报或漏报 M(enRs3`O
51.aggregate 总计 ]3ifdGk
52.subsequent events 期后事项 l'6d4
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53.adjust the financial statements 调整财务报表 *)'V vu<
54.perform additional audit procedures 实施追加的审计程序 hJf2o
55.audit risk 审计风险 .IgRY\?Q
56.detection risk 检查风险 /1d<P! H
57.inappropriate audit opinion 不适当的审计意见 8.QSqW7t
58.material misstatement 重大的错报 NLyXBV[hV
59.tolerable misstatement 可容忍错报 )6-9)pH@)
60.the acceptable level of detection risk 可接受的检查风险 QB&BTT=!
61.assessed level of material misstatement risk 重大错报风险的评估水平 XN#&NT{t}
62.simall business 小规模企业 Y.sz|u 1
63.accounting system 会计系统 c7K!cfO:{N
64.test of control 控制测试 dz-y}J11
65.walk-through test 穿行测试 ut_pHj@
66.communication 沟通 Y/fJQ6DY
67.flow chart 流程图 &eQJfc\a
68.reperformance of internal control 重新执行 'c %S!$P
69.audit evidence 审计证据 .TpsJXF
70.substantive procedures 实质性程序 U]R~ gy}#
71.assertions 认定 <{Q'&T
72.esistence 存在 W2]TRO
73.occurrence 发生 Nmp
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74.completeness 完整性 p=Y>i 'CG
75.rights and obligations 权利和义务 N|K4{Frm
76.valuation and allocation 计价和分摊 I4t*?
77.cutoff 截止 =-#G8L%Q
78.accuracy 准确性 O=}g4c
79.classification 分类 t
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80.inspection 检查 8 lT{1ro
81.supervision of counting 监盘 ]*N1t>fb
82.observation 观察 !yJICjXj
83.confirmation 函证 H'DVwnn>ik
84.computation 计算 eSfnB_@x2
85.analytical procedures 分析程序 QkQ!Ep(
86.vouch 核对 [
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87.trace 追查 H:QhrL+7_
88.audit sampling 审计抽样 @Jn!0Y1_3
89.error 误差 F #`=oM$5
90.expected error 预期误差 !%)]56(
91.population 总体 `yO'[2
92.sampling risk 抽样风险 !*{q^IO9v&
93.non- sampling risk 非抽样风险 [k<1`z3
94.sampling unit 抽样单位 2C=Q8ayvX
95.statistical sampling 统计抽样 >IfV\w32
96.tolerable error 可容忍误差 O;uG?.\
97.the risk of under reliance 信赖不足风险 =QOg 6
98.the risk of over reliance 信赖过度风险 )[Z!*a m
99.the risk of incorrect rejection 误拒风险 %, P>%'0
100. the risk of incorrect acceptance 误受风险 `A@w7J'
101.working trial balance 试算平衡表 646JDX[o
102.index and cross-referencing 索引和交叉索引 B?bW1
103.cash receipt 现金收入 aZS7sV28
104.cash disbursement 现金支出 zM#sOg
105.bank statement 银行对账单 v,@F|c?_S
106.bank reconciliation 银行存款余额调节表 qv*7K@
107.balance sheet date 资产负债表日 GVGlVAo|@
108.net realizable value 可变现净值 neZ.`"LV
109.storeroom 仓库 hz:pbes
110.sale invoice 销售发票 UL$}{2N,_
111.price list 价目表 #5} wuj%5
112.positive confirmation request 积极式询证函 2JGL;U$
113.negative confirmation request 消极式询证函 tc+WWDP#"
114.purchase requisition 请购单 |{>ER,<-
115.receiving report 验收报告 yx38g
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 <y.]ImO
118.material requisition 领料单 #W>QY Tp
119.inventory-taking 存货盘点 64>krmVIe
120.bond certificate 债券 i1lBto[
121.stock certificate 股票 Ifc]K?
122.audit report 审计报告 WJH\~<{mP
123.entity 被审计单位 GLMm(
124.addressee of the audit report 审计报告的收件人 $'rG-g!f\
125.unqualified opinion 无保留意见 NPa\Cg[
126.qualified opinion 保留意见 )kXhtjOl|
127.disclaimer of opinion 无法表示意见 hVUh0XeO
128.adverse opinion 否定意见 ia @'%8
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A (1)ABC 作业基础成本计算 O^Q7b7}y
A (2)absorbed overhead 已吸收制造费用 ED>prE0
A (3)absorption costing 吸收成本计算 kR CQv-*
A (4)account 账户,报表 DyJ.BQdk)
A (5)accounting postulate 会计假设 /D&%v*~E
A (6)accounting series release 会计公告文件 Z<[<n0o1
A (7)accounting valuation 会计计价 bNs4 5hDP
A (8)account sale 承销清单 '7^M{y/dU
A (9)accountability concept 经营责任概念 soA|wk\A
A (10)accountancy 会计职业 Hmt^h(*/2
A (11)accountant 会计师 d\{>TdyF
A (12)accounting 会计 ,l YE
A (13)agency cost 代理成本 W]M)Q}:Y
A (14)accounting bases 会计基础 H,fZ!8(A_)
A (15)accounting manual 会计手册 ygJr=_iA9
A (16)accounting period 会计期间 q;g>t5]a
A (17)accounting policies 会计方针 L!0OC''C
A (18)accounting rate of return 会计报酬率 vX0f,y
A (19)accounting reference date 会计参照日 TxjYrzC
A (20)accounting reference period 会计参照期间 4;n6I)&.(
A (21)accrual concept 应计概念 3~ S'LxV
A (22)accrual expenses 应计费用 y&}E~5O
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 F'jWV5"*
A (25)acquisition accounting 收购会计 x-OA([;/
A (26)activity based accounting 作业基础成本计算 (~CLn;'
A (27)adjusting events 调整事项 61puqiGG^
A (28)administrative expenses 行政管理费 zJP6F.Ov!
A (29)advice note 发货通知 kpL@P oQ/r
A (30)amortization 摊销 UcBe'r}G
A (31)analytical review 分析性检查 aRG2@5
A (32)annual equivalent cost 年度等量成本法 HEA#b
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A (33)annual report and accounts 年度报告和报表 @KX
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A (34)appraisal cost 检验成本 2
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A (35)appropriation account 盈余分配账户 kB?al#`
A (36)articles of association 公司章程细则 w0w G-R ?
A (37)assets 资产 m'P1BLk
A (38)assets cover 资产保障 ?]D"k4
A (39)asset value per share 每股资产价值 yjfat&$
A (40)associated company 联营公司 *
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A (41)attainable standard 可达标准 m_?d=o
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A (42)attributable profit 可归属利润 IDnC<