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注会《审计》英语常用词汇 )WqolB
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1.audit 审计 y[_k/.1
2.attestation 鉴证 5u!\c(TJ+
3.credibility 可信赖程度 ;R?@
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4.audit of financial statements 财务报表审计 K%z!#RyJ4
5.agreed-upon procedures 执行商定程序 mnpk9x}m
6.high levels of assurance 高水平保证 0m_yW$w
7.compilation 编制 J"r?F0
8.reliability 可靠性 xC`!uPk/pL
9.relevance 相关性 "jL>P)
10.professional skepticism 职业谨慎 @Xo*TJB
11.objectivity 客观性 <M:BN6-yG
12. professional competence 专业胜任能力 J K/{IkF
13.Senior/CPA-in-charge 项目经理 N~)-\T:ap
14.audit engagement letter 业务约定书 7+HK_wNi
15.recurring audit 连续审计 a"jE\OZ{+s
16.the client 委托人 N5
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17.change CPA 更换注册会计师 <[dcIw<7
18.the existing CPA 现任注册会计师
YSD G!
19.the successor CPA 后任注册会计师 `5Y*)
q
20.the preceding CPA前任注册会计师 /!5Wd(:
21.issue the audit report 出具审计报告 6
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22.expert 专家 6GxLaI
23.the board of directors 董事会 '< Zm>L&
24.knowledge of the entity‘ s business 了解被审计单位情况 g>/Y}{sL-
25.assess material misstatement risks评估重大错报风险 S=qh7ML
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~,)jZ-f
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27.a general knowledge of —— 初步了解―――的情况 "^]gI Qc
28.a more knowledge of—— 进一步了解的情况 ZM<6yj"f
29.the prior year‘s working papers 以前年度工作底稿 d( v"{N}
30.minutes of meeting 会议纪要 \J^#2{d
31.business risks 经营风险 F[ E'R.:
32.appropriateness 适当性 2-4N)q
33.accounting estimate 会计估计 (|QJ[@?q
34.management representations 管理层声明 }1#m+ (;
35.going concern assumption 持续经营假设 #UM,)bH
36.audit plan 审计计划 Sdq}?- &Sa
37.significant audit areas 重点审计领域 #
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38.error 错误 Tz,-~ mc
39.fraud舞弊 U)(R4Y6 v
40.modified or additional procedures 修改或追加审计程序 VX)8pV$
41.misappropriation of assets 侵占资产 Z)rW>I
42.transactions without substance 虚假交易 3%POTAw%
43.unusual pressures 异常压力 j)J |'b|
44.the suspected noncompliance 涉嫌存在违法行为 b<W\#3~G
45.materialiy 重要性 tT]@yo|?e/
46.exceed the materiality level 超过重要性水平 S!?T0c?>
47.approach the materiality level 接近重要性水平 xFu ,e
48.an acceptably low level 可接受水平 ^Om}9rXw1
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 aT0~C.vT
50.misstatements or omissions 错报或漏报 Z
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51.aggregate 总计 ASXGM0t
52.subsequent events 期后事项 (5$Ge$
53.adjust the financial statements 调整财务报表 fK/:
54.perform additional audit procedures 实施追加的审计程序 Zmu
55.audit risk 审计风险 rNN>tpZ}
56.detection risk 检查风险 >G`p T
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57.inappropriate audit opinion 不适当的审计意见 yY$^
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58.material misstatement 重大的错报 XFhH+4#]
59.tolerable misstatement 可容忍错报 Ca |}i+
60.the acceptable level of detection risk 可接受的检查风险 PD&e6;rj;
61.assessed level of material misstatement risk 重大错报风险的评估水平 s$fM,l:!
62.simall business 小规模企业 0+\725DJ
63.accounting system 会计系统 B!'K20"gF
64.test of control 控制测试 VzG|Xtco[
65.walk-through test 穿行测试 ?m)<kY
66.communication 沟通 T}Tv}~!f
67.flow chart 流程图 +/B
68.reperformance of internal control 重新执行 P'~`2W0sz
69.audit evidence 审计证据 r5j$FwY
70.substantive procedures 实质性程序 ;.h /D4
71.assertions 认定 %FjUtB
72.esistence 存在 WuK<?1meN
73.occurrence 发生 I0
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74.completeness 完整性 dgVGP_~
75.rights and obligations 权利和义务 2}^=NUM\NX
76.valuation and allocation 计价和分摊 &4%pPL\f
77.cutoff 截止 8^_:9
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78.accuracy 准确性 >DRxF5b{
79.classification 分类 0AM_D >fH
80.inspection 检查 - (s0f
81.supervision of counting 监盘 \Z5Wp5az},
82.observation 观察 ANm@$xO*
83.confirmation 函证 6mcb'hy
84.computation 计算 g9
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85.analytical procedures 分析程序 l,|Llb
86.vouch 核对 QQAEG#.5
87.trace 追查 \S h/<z
88.audit sampling 审计抽样 hj];a,Br&
89.error 误差 ;f%@s1u
90.expected error 预期误差 FG${w.e<
91.population 总体 &N.pW=%,N
92.sampling risk 抽样风险 Jt$YSp=!!
93.non- sampling risk 非抽样风险 ykQb;ZP8jh
94.sampling unit 抽样单位 s9C^Cy^su
95.statistical sampling 统计抽样
s#7"ZN
96.tolerable error 可容忍误差 SS/vw%
97.the risk of under reliance 信赖不足风险 *(x.egORd
98.the risk of over reliance 信赖过度风险 nWK8.&{.
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 WB:0}b0Gu
101.working trial balance 试算平衡表 hNc8uV{r=
102.index and cross-referencing 索引和交叉索引 :'DX
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103.cash receipt 现金收入 ->ZP.7
104.cash disbursement 现金支出 -'c
qepC{T
105.bank statement 银行对账单 ;Am3eJa*-
106.bank reconciliation 银行存款余额调节表 4QQt 0u0
107.balance sheet date 资产负债表日 | V(sCF
108.net realizable value 可变现净值 Mnranhe>G
109.storeroom 仓库 1(;{w+nM
110.sale invoice 销售发票 8R)K$J$Hm
111.price list 价目表 [FhYQI
112.positive confirmation request 积极式询证函 n1\$|[^6
113.negative confirmation request 消极式询证函 '6zZ`Ll9
114.purchase requisition 请购单 NLZ5 5yo$
115.receiving report 验收报告 AYf}=t|
116.gross margin 毛利 )B]"""J
117.manufacturing overhead 制造费用 knO
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118.material requisition 领料单 N+.Nu= +i2
119.inventory-taking 存货盘点 )Q1aA
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120.bond certificate 债券 2>jk@~Z1:u
121.stock certificate 股票 +kWWx#L#
122.audit report 审计报告 ?EUg B\
123.entity 被审计单位 /US% s
124.addressee of the audit report 审计报告的收件人 tE0{ae
125.unqualified opinion 无保留意见 X!h>13fW
126.qualified opinion 保留意见 +~=a$xA[C
127.disclaimer of opinion 无法表示意见 sd4eG
128.adverse opinion 否定意见 \(LD<-a
!=S?*E +j)
A (1)ABC 作业基础成本计算 `N[@lV\xp!
A (2)absorbed overhead 已吸收制造费用 Op0*tj2i),
A (3)absorption costing 吸收成本计算 n]6'!Eo
A (4)account 账户,报表 QP~["%}T
A (5)accounting postulate 会计假设 *Y85evq
A (6)accounting series release 会计公告文件 RV]#Bg*[#
A (7)accounting valuation 会计计价 '7oR|I
A (8)account sale 承销清单 pYcs4f!?p
A (9)accountability concept 经营责任概念 zgFL/a<
A (10)accountancy 会计职业 +8<$vz
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A (11)accountant 会计师 .]E"w9~
A (12)accounting 会计
/- Gq`9Z
A (13)agency cost 代理成本 O+&;,R:
A (14)accounting bases 会计基础 l!gX-U%-
A (15)accounting manual 会计手册 &wDZ@{h
A (16)accounting period 会计期间 Uic
A (17)accounting policies 会计方针 [!
U%''
A (18)accounting rate of return 会计报酬率 W7C1\'T
A (19)accounting reference date 会计参照日 xjBY6Ylz
A (20)accounting reference period 会计参照期间 tRPIvq/
A (21)accrual concept 应计概念 j![1
A (22)accrual expenses 应计费用 -pJ\_u/&%`
A (23)acid test ration 速动比率(酸性测试比率) ~_i=hx
A (24)acquisition 购置 ty5# a
A (25)acquisition accounting 收购会计 }bihlyB&Q
A (26)activity based accounting 作业基础成本计算 xw{K,;WeO
A (27)adjusting events 调整事项 nYyKz
Rz
A (28)administrative expenses 行政管理费 <LZ#A@]71
A (29)advice note 发货通知 Qu#[PDhb
A (30)amortization 摊销 mm_)=Ipj>
A (31)analytical review 分析性检查 ;a|%W4 "
A (32)annual equivalent cost 年度等量成本法 )09ltr0@"
A (33)annual report and accounts 年度报告和报表 PP!/WX
A (34)appraisal cost 检验成本 uj)vh
A (35)appropriation account 盈余分配账户 q-^{2.ftcx
A (36)articles of association 公司章程细则 @u$NB3
A (37)assets 资产 l`#rhuy`
A (38)assets cover 资产保障 gs+nJ+b
A (39)asset value per share 每股资产价值 #-b}QhxH
A (40)associated company 联营公司 HJb^l 4Q
A (41)attainable standard 可达标准 _x|R`1`
fP
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A (42)attributable profit 可归属利润 <FR!x#!
A (43)audit 审计 |L89yjhWBs
A (44)audit report 审计报告 KCpq<A%
A (45)auditing standards 审计准则 W
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A (46)authorized share capital 额定股本 =,6X_m
A (47)available hours 可用小时 i{9.bpp/
A (48)avoidable costs 可避免成本
Hxy=J
B (49)back-to-back loan 易币贷款 8 # BR\
B (50)backflush accounting 倒退成本计算 QeT~s5 H
B (51)bad debts 坏帐 2f{p$YIt
B (52)bad debts ratio 坏帐比率 HoX={^aG%
B (53)bank charges 银行手续费 ;TC]<N.YJT
B (54)bank overdraft 银行透支 IRR b^Q6
B (55)bank reconciliation 银行存款调节表 daCkjDGl\
B (56)bank statement 银行对账单 F <iV;+
B (57)bankruptcy 破产 w_"-rGV
B (58)basis of apportionment 分摊基础 v6wg,,T
B (59)batch 批量 KXz7l\1Gb
B (60)batch costing 分批成本计算 K}N~KDW R|
B (61)beta factor B(市场)风险因素 p< pGqW
B (62)bill 账单 *'?V>q,
B (63)bill of exchange 汇票 Z6M
qcAJ3j
B (64)bill of landing 提单 s(Wys^[g
B (65)bill of materials 用料预计单 "PS ) "t
B (66)bill payable 应付票据 }s"].Xm^2
B (67)bill receivable 应收票据 &*8.%qe;
B (68)bin card 存货记录卡 yXIJeo"
B (69)bonus 红利 QxbG-B^)=
B (70)book-keeping 薄记 2zbn8tO
B (71)Boston classification 波士顿分类 d~6UJ=]@8
B (72)breakeven chart 保本图 w`<