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注会《审计》英语常用词汇 .+JPtL
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1.audit 审计 <GFB'`L
2.attestation 鉴证 4Igs\x{i
3.credibility 可信赖程度 n5,Pq+[
4.audit of financial statements 财务报表审计 3_1Io+uXk
5.agreed-upon procedures 执行商定程序 C5lD
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6.high levels of assurance 高水平保证 ~NW5+M(u
7.compilation 编制 ~E6+2t*
8.reliability 可靠性 WbD C
9.relevance 相关性 ,IVr4#w0=
10.professional skepticism 职业谨慎 Mb/6>
11.objectivity 客观性 /jL{JF>I
12. professional competence 专业胜任能力 F0ivL`
13.Senior/CPA-in-charge 项目经理 uF.\dY
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14.audit engagement letter 业务约定书 0R^(rE"2#
15.recurring audit 连续审计 !\k#{
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16.the client 委托人 g7Q*KA+
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 v%8-Al^G
19.the successor CPA 后任注册会计师 w-Q 6
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20.the preceding CPA前任注册会计师 Ef*.}gcU
21.issue the audit report 出具审计报告 Vqp.jF1|
22.expert 专家 L!8?2 \5
23.the board of directors 董事会 ?28GQyk4
24.knowledge of the entity‘ s business 了解被审计单位情况 OFAqP1o{$
25.assess material misstatement risks评估重大错报风险 AFhG{G'W
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 <n~g+ps
27.a general knowledge of —— 初步了解―――的情况 2mp>Mn~K^
28.a more knowledge of—— 进一步了解的情况 u(G;57ms
29.the prior year‘s working papers 以前年度工作底稿 :)V0zHo&(
30.minutes of meeting 会议纪要 %Ja{IWz9L
31.business risks 经营风险 @/2wmza%2
32.appropriateness 适当性 czsoD)N
33.accounting estimate 会计估计 Gt%?[
34.management representations 管理层声明 d=OO(sf
35.going concern assumption 持续经营假设 N{ z(|2{A#
36.audit plan 审计计划 =/'*(\C2
37.significant audit areas 重点审计领域 >`V|`Zi ?
38.error 错误 iU+,Jeu
39.fraud舞弊 >5},qs:lZ
40.modified or additional procedures 修改或追加审计程序 v5bb|o[{K
41.misappropriation of assets 侵占资产 V^5k>`A
42.transactions without substance 虚假交易 <.B> LU
43.unusual pressures 异常压力 M,U=zNPnk
44.the suspected noncompliance 涉嫌存在违法行为 iC0,zk4 &
45.materialiy 重要性 V'h z1roe
46.exceed the materiality level 超过重要性水平 9oN'.H^
47.approach the materiality level 接近重要性水平 z)y(31K<1
48.an acceptably low level 可接受水平 \hD
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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 SSM>
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50.misstatements or omissions 错报或漏报 "uERa(i
51.aggregate 总计 `e;Sjf<
52.subsequent events 期后事项 ;}9Ws6#XQs
53.adjust the financial statements 调整财务报表 5+"8q#X$
54.perform additional audit procedures 实施追加的审计程序 _q4dgi z
55.audit risk 审计风险 mb6?$1j
56.detection risk 检查风险 w3|.4hS
57.inappropriate audit opinion 不适当的审计意见 90696v.
58.material misstatement 重大的错报 8ewEdnE
59.tolerable misstatement 可容忍错报 GT}#iM
60.the acceptable level of detection risk 可接受的检查风险 ieoUZCO^r\
61.assessed level of material misstatement risk 重大错报风险的评估水平 \D k^\-
62.simall business 小规模企业 Fm~}A4
63.accounting system 会计系统 /*2W?ZM~H
64.test of control 控制测试 ?Lb7~XK
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65.walk-through test 穿行测试 Kyiez]T6%q
66.communication 沟通 aZ3 #g
67.flow chart 流程图 e7AI&5Eg{
68.reperformance of internal control 重新执行 }nERQq&A
69.audit evidence 审计证据 /FZ )ej\
70.substantive procedures 实质性程序 BqA wo
71.assertions 认定 r<H^%##,w
72.esistence 存在 7#*CWh1BNO
73.occurrence 发生 \V\ET
74.completeness 完整性 BnY|t2r
75.rights and obligations 权利和义务 ,(?4T~
76.valuation and allocation 计价和分摊 zq>"a&Y,
77.cutoff 截止 |L-juT X9
78.accuracy 准确性 ?^GsR[-x
79.classification 分类 (?wKBUi
80.inspection 检查 <[??\YOc
81.supervision of counting 监盘 Ev ,8?
82.observation 观察 NGGd6V%'-
83.confirmation 函证 6j![m+vo%
84.computation 计算 f3|=T8"t
85.analytical procedures 分析程序 "Z?":|%7
86.vouch 核对 S(s~4(o>8
87.trace 追查 / UBA
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88.audit sampling 审计抽样 t
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89.error 误差 *#9kFz-
90.expected error 预期误差 I=I%e3GEm
91.population 总体 =v"{EmT[$
92.sampling risk 抽样风险 @D{[Hj`<
93.non- sampling risk 非抽样风险 \zDV|n~{w
94.sampling unit 抽样单位 /'+JP4mK
95.statistical sampling 统计抽样 c=E.-
96.tolerable error 可容忍误差 o: DnZN
97.the risk of under reliance 信赖不足风险 AU\!5+RDB
98.the risk of over reliance 信赖过度风险 QNBzc {XB
99.the risk of incorrect rejection 误拒风险 k( ^ b
100. the risk of incorrect acceptance 误受风险 skArocs
101.working trial balance 试算平衡表 o?8j*]
102.index and cross-referencing 索引和交叉索引 IMEoov-x
103.cash receipt 现金收入 !9Xex?et
104.cash disbursement 现金支出 l8li@K
105.bank statement 银行对账单 j0M;2 3@[
106.bank reconciliation 银行存款余额调节表 JYUKs~Qt
107.balance sheet date 资产负债表日 (acRYv(
108.net realizable value 可变现净值 D4T+Gk"n
109.storeroom 仓库 ^<b.j.$<z
110.sale invoice 销售发票 Ds/zl Z
111.price list 价目表 j
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 J(L$pIM
114.purchase requisition 请购单 P1jkoJ
115.receiving report 验收报告 }k~0R-m
116.gross margin 毛利 $o^}<)DW
117.manufacturing overhead 制造费用 l)bUHh5[
118.material requisition 领料单
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119.inventory-taking 存货盘点 '1
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120.bond certificate 债券 8b
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121.stock certificate 股票 XRin~wz|S
122.audit report 审计报告 =^}2 /vA
123.entity 被审计单位 '93&?
124.addressee of the audit report 审计报告的收件人 U:(t9NX
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 VW/1[?HG5
127.disclaimer of opinion 无法表示意见 }]) f^
128.adverse opinion 否定意见 M?97F!\U
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A (1)ABC 作业基础成本计算 nV1,
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A (2)absorbed overhead 已吸收制造费用 dD!SgK [Jv
A (3)absorption costing 吸收成本计算 X}
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A (4)account 账户,报表 fW`F^G1R
A (5)accounting postulate 会计假设 RUO6Co-
A (6)accounting series release 会计公告文件 eSf:
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A (7)accounting valuation 会计计价 (~4AG \
A (8)account sale 承销清单 [ j_jee
A (9)accountability concept 经营责任概念 =#Jb9=zdR
A (10)accountancy 会计职业 6<R
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A (11)accountant 会计师 uWQ.h ,
A (12)accounting 会计 SuSZ,>
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 &v88xs
A (15)accounting manual 会计手册 Orgje@c{
A (16)accounting period 会计期间 (C|%@6 1S
A (17)accounting policies 会计方针 %-.GyG$i
A (18)accounting rate of return 会计报酬率 ,$>Z= ~x*
A (19)accounting reference date 会计参照日 OYkd?LN
A (20)accounting reference period 会计参照期间 Adm`s .
A (21)accrual concept 应计概念 9:>vl0
A (22)accrual expenses 应计费用 #t*c*o
A (23)acid test ration 速动比率(酸性测试比率) Urr1K)
A (24)acquisition 购置 O5w\oDhMb
A (25)acquisition accounting 收购会计 oj,
A (26)activity based accounting 作业基础成本计算 "`wq:$R
A (27)adjusting events 调整事项 _
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A (28)administrative expenses 行政管理费 sh
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A (29)advice note 发货通知 Z9y:}:j"
A (30)amortization 摊销 *BV .zbGm
A (31)analytical review 分析性检查 MmB-SR[>P
A (32)annual equivalent cost 年度等量成本法 t<=L&:<N
A (33)annual report and accounts 年度报告和报表 |m%&Qb
A (34)appraisal cost 检验成本 rkrt.B
A (35)appropriation account 盈余分配账户 9v A`\\9
A (36)articles of association 公司章程细则 1Ppzch7
A (37)assets 资产
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A (38)assets cover 资产保障 +(
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A (39)asset value per share 每股资产价值 0ni5 :t
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A (40)associated company 联营公司 go@}r<