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注会《审计》英语常用词汇 C?k4<B7V
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1.audit 审计 dtm@G|Ij
2.attestation 鉴证 S)?B
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3.credibility 可信赖程度 St<\qC
4.audit of financial statements 财务报表审计 ERplDSfO-
5.agreed-upon procedures 执行商定程序 uc8>B&B%
6.high levels of assurance 高水平保证 Uz_{jAhW]
7.compilation 编制 0c)19Ig
8.reliability 可靠性 _qfdk@@g
9.relevance 相关性 d"a`?+(Q
10.professional skepticism 职业谨慎 4 @h6|=
11.objectivity 客观性 i8F~$6C
12. professional competence 专业胜任能力 WxdYvmp6z[
13.Senior/CPA-in-charge 项目经理 ga1RMRu+
14.audit engagement letter 业务约定书 u#QQCgrs
15.recurring audit 连续审计 w:Vs$,
16.the client 委托人 O"GzeEY7
17.change CPA 更换注册会计师 WJWhx4Hk
18.the existing CPA 现任注册会计师 Y&?]t
19.the successor CPA 后任注册会计师 @VFg XN
20.the preceding CPA前任注册会计师 f,*e?9@;s
21.issue the audit report 出具审计报告
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22.expert 专家 ~mU#u\r(*
23.the board of directors 董事会 JaEyVe
24.knowledge of the entity‘ s business 了解被审计单位情况 z$A5p4=B'^
25.assess material misstatement risks评估重大错报风险 Bvwk6NBN
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 DpAuI w7|
27.a general knowledge of —— 初步了解―――的情况 ;|c,
28.a more knowledge of—— 进一步了解的情况 n
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29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 ;lldxS
31.business risks 经营风险 .u)YZN0\
32.appropriateness 适当性 $xqphhBg
33.accounting estimate 会计估计 Cv3H%g+as
34.management representations 管理层声明 G[<iVt$y
35.going concern assumption 持续经营假设 99x]DY
36.audit plan 审计计划 s_|wvOW)'
37.significant audit areas 重点审计领域 azSS:=A
38.error 错误 @eul~%B{X
39.fraud舞弊 -
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40.modified or additional procedures 修改或追加审计程序 u:k#1N
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41.misappropriation of assets 侵占资产 :
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42.transactions without substance 虚假交易 /<5/gV 1Q
43.unusual pressures 异常压力 uAJC Q)@
44.the suspected noncompliance 涉嫌存在违法行为 rYT3oqpfT
45.materialiy 重要性 t}K?.To$
46.exceed the materiality level 超过重要性水平 SU1,+7"
47.approach the materiality level 接近重要性水平 &Jj?C
48.an acceptably low level 可接受水平 +]
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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 w% M0Mu
50.misstatements or omissions 错报或漏报 ^#%[
51.aggregate 总计 (jXgJ
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52.subsequent events 期后事项 h`)r :a7
53.adjust the financial statements 调整财务报表 Jyn>:Yq(
54.perform additional audit procedures 实施追加的审计程序 7G xNI
55.audit risk 审计风险 phTZUmi
56.detection risk 检查风险 G$q=WM!%#s
57.inappropriate audit opinion 不适当的审计意见 ){/y-ixH
58.material misstatement 重大的错报 tcs
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59.tolerable misstatement 可容忍错报 }=++Lr4*
60.the acceptable level of detection risk 可接受的检查风险 ,]+6kf 5
61.assessed level of material misstatement risk 重大错报风险的评估水平 X"R;/tZ S4
62.simall business 小规模企业 @0aUWG!k
63.accounting system 会计系统 {It4=I)M
64.test of control 控制测试 StE4n0V
65.walk-through test 穿行测试 xv
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66.communication 沟通 ,30&VW##
67.flow chart 流程图 7XZ!UC;i
68.reperformance of internal control 重新执行 ^0VI J)y
69.audit evidence 审计证据 Ts^IA67&<
70.substantive procedures 实质性程序 7eY*Y"GX
71.assertions 认定 F3?v&
72.esistence 存在 ^LZU><{';
73.occurrence 发生 <yeG0`}t
74.completeness 完整性 0 {w?u %'
75.rights and obligations 权利和义务 K,J:i^2
76.valuation and allocation 计价和分摊 Ek84yme#
77.cutoff 截止 QjPcfR\
78.accuracy 准确性 =oSv=xY
79.classification 分类
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80.inspection 检查 M6?* \9E
81.supervision of counting 监盘 " #JRw
82.observation 观察 DS^P
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83.confirmation 函证 ~$+9L2gz
84.computation 计算 |n0 )s% 8`
85.analytical procedures 分析程序 2;A].5>l
86.vouch 核对 h!$W^Tm2g
87.trace 追查
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88.audit sampling 审计抽样 &K}!R$[,:P
89.error 误差 %c
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90.expected error 预期误差 ;]|
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91.population 总体 kz+P?mopm
92.sampling risk 抽样风险 ,1od]]>(O
93.non- sampling risk 非抽样风险 4e9mN~
94.sampling unit 抽样单位 :H6Ipa
95.statistical sampling 统计抽样 %3Y&D]
96.tolerable error 可容忍误差 7j5 l?K-
97.the risk of under reliance 信赖不足风险 s fazrz`h
98.the risk of over reliance 信赖过度风险 R5qC;_0cV
99.the risk of incorrect rejection 误拒风险 ;/$zBr`'
100. the risk of incorrect acceptance 误受风险 n
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101.working trial balance 试算平衡表 gVk_<;s
102.index and cross-referencing 索引和交叉索引 ;g*ab
103.cash receipt 现金收入 Qu!Lc:oM?
104.cash disbursement 现金支出 J-hP4t&x
105.bank statement 银行对账单 ~c+0SuJ
106.bank reconciliation 银行存款余额调节表 z>hA1*Ti
107.balance sheet date 资产负债表日 $T
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108.net realizable value 可变现净值 F.K7w
109.storeroom 仓库 G=(F-U;*
110.sale invoice 销售发票 C;M.dd
111.price list 价目表 (@~d9PvB>
112.positive confirmation request 积极式询证函 y$
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113.negative confirmation request 消极式询证函 Td}#o!4!
114.purchase requisition 请购单 rE EWCt
115.receiving report 验收报告 GAV|x]R
116.gross margin 毛利 5nQ*%u\$Z
117.manufacturing overhead 制造费用 <T{PuS1<o
118.material requisition 领料单 3S ,D~L^
119.inventory-taking 存货盘点 ggfL
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120.bond certificate 债券 \_qiUvPf\
121.stock certificate 股票 0 @~[SXR
122.audit report 审计报告 s7#w5fe
123.entity 被审计单位 O:WFh;c
124.addressee of the audit report 审计报告的收件人 y#o ,Vg*V
125.unqualified opinion 无保留意见 L@XhgQ
126.qualified opinion 保留意见 j-ZKEA{:1
127.disclaimer of opinion 无法表示意见 Yu`b
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128.adverse opinion 否定意见 $xJVUV
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A (1)ABC 作业基础成本计算 E$T)N U\
A (2)absorbed overhead 已吸收制造费用 Tt<Ry'Z$3
A (3)absorption costing 吸收成本计算 TI
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A (4)account 账户,报表
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A (5)accounting postulate 会计假设 ojni+} >_
A (6)accounting series release 会计公告文件 ?>LsIPa
A (7)accounting valuation 会计计价 tgKmCI
A (8)account sale 承销清单 #/\5a;Elc
A (9)accountability concept 经营责任概念 5v<B
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A (10)accountancy 会计职业 Tn8Z2iC
A (11)accountant 会计师 y4^6I$M7V
A (12)accounting 会计 I6ffp!^}Y
A (13)agency cost 代理成本 *2Il{KOA^
A (14)accounting bases 会计基础 17
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A (15)accounting manual 会计手册 ;<OIu&,*
A (16)accounting period 会计期间 t ]7>' U
A (17)accounting policies 会计方针 IDyf9Zra?
A (18)accounting rate of return 会计报酬率 )<nr;n
A (19)accounting reference date 会计参照日 uW},I6g
A (20)accounting reference period 会计参照期间 l1fP@|
A (21)accrual concept 应计概念 u(S~V+<@Z
A (22)accrual expenses 应计费用 LxC*{
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A (23)acid test ration 速动比率(酸性测试比率) UEbRg =6
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 iqW
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A (26)activity based accounting 作业基础成本计算 ZaBGkDX5
A (27)adjusting events 调整事项 ,IX:u1mO
A (28)administrative expenses 行政管理费 M#c.(QdF
A (29)advice note 发货通知 }J$Q
A (30)amortization 摊销 A
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A (31)analytical review 分析性检查 dcew`$SJp
A (32)annual equivalent cost 年度等量成本法 c;C:$B7
A (33)annual report and accounts 年度报告和报表 :
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A (34)appraisal cost 检验成本 S7vT=
A (35)appropriation account 盈余分配账户 $yS7u
A (36)articles of association 公司章程细则 EW7heIT$
A (37)assets 资产 }%Dsy2:y
A (38)assets cover 资产保障 <iDqt5)N
A (39)asset value per share 每股资产价值 4RTuy+
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A (40)associated company 联营公司 F?TxViL
A (41)attainable standard 可达标准 {B8W>>E
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A (42)attributable profit 可归属利润 )>a
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A (43)audit 审计 ZbD_AP
A (44)audit report 审计报告 ve;#o<
A (45)auditing standards 审计准则 zBg>I=hiG
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 Op%}.9 ed
A (48)avoidable costs 可避免成本 {fW(e?8)
B (49)back-to-back loan 易币贷款 E(N?.i-%$
B (50)backflush accounting 倒退成本计算 7m3|
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B (51)bad debts 坏帐 u?6L.^Op
B (52)bad debts ratio 坏帐比率 xO"fg9a
B (53)bank charges 银行手续费 @5jJoy(mX@
B (54)bank overdraft 银行透支 #
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B (55)bank reconciliation 银行存款调节表 7) aitDD
B (56)bank statement 银行对账单 *Y(v!x \L
B (57)bankruptcy 破产 R%B"Gtl)
B (58)basis of apportionment 分摊基础 tCH4-~,#
B (59)batch 批量 oU[Ba8qh
B (60)batch costing 分批成本计算 Y?G\@6
B (61)beta factor B(市场)风险因素 B@XnHh5y
B (62)bill 账单 BBnW0vAZ*
B (63)bill of exchange 汇票 PEqO<a1Z8
B (64)bill of landing 提单 s}yJkQb
B (65)bill of materials 用料预计单 *[K\_F?
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B (66)bill payable 应付票据 /3`#ldb%}
B (67)bill receivable 应收票据 F/G
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B (68)bin card 存货记录卡 l,5<g-r
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B (69)bonus 红利 m:U.ao6
B (70)book-keeping 薄记 6apK]PT
B (71)Boston classification 波士顿分类 H6i4>U*
B (72)breakeven chart 保本图 V8AF;1c?-'
B (73)breakeven point 保本点 Sz4G,c
B (74)breaking-down time 复位时间 M\\t)=q
B (75)budget 预算 tg%s#lLeH
B (76)budget center 预算中心 4pNIsjl}
B (77)budget cost allowance 预算成本折让 <