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注会《审计》英语常用词汇 |H>;a@2d
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1.audit 审计 t"jiLOQ[6
2.attestation 鉴证 %{&,5|8
3.credibility 可信赖程度 nfksi``Vq
4.audit of financial statements 财务报表审计 q@vqhE4
5.agreed-upon procedures 执行商定程序 8~ u/gM
6.high levels of assurance 高水平保证 w/csLi.O
7.compilation 编制 z"f+;1
8.reliability 可靠性 w$"^)EG,7
9.relevance 相关性 z['2
10.professional skepticism 职业谨慎 hRZYvZ3
11.objectivity 客观性 in `|.#
12. professional competence 专业胜任能力 8yk4#CZ
13.Senior/CPA-in-charge 项目经理 >35W{d
14.audit engagement letter 业务约定书 ~]SCf@pRk
15.recurring audit 连续审计 Lr0:yo
16.the client 委托人 __}ut+H^5p
17.change CPA 更换注册会计师 {%c&T S@s
18.the existing CPA 现任注册会计师 b*1yvkX5
19.the successor CPA 后任注册会计师 *auT_*
20.the preceding CPA前任注册会计师 jc HyRR1R
21.issue the audit report 出具审计报告 &cwN&XBY
22.expert 专家 K%1`LT5:~
23.the board of directors 董事会 $i%#fN
24.knowledge of the entity‘ s business 了解被审计单位情况 h 27f0x9
25.assess material misstatement risks评估重大错报风险 b>Ea_3T/
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 Hb0_QT~
27.a general knowledge of —— 初步了解―――的情况 ]A%~bQ7
28.a more knowledge of—— 进一步了解的情况 <Y
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29.the prior year‘s working papers 以前年度工作底稿 L8(2or
30.minutes of meeting 会议纪要 $$i
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31.business risks 经营风险 "RgP!
32.appropriateness 适当性 S_?sJwM
33.accounting estimate 会计估计 3!{Tw6A8(
34.management representations 管理层声明 3n~O&{
35.going concern assumption 持续经营假设 HvmE'O8
36.audit plan 审计计划 \&47u1B
37.significant audit areas 重点审计领域 ZsSW{ffZ77
38.error 错误 yhrjML2K
39.fraud舞弊 9sI&d
40.modified or additional procedures 修改或追加审计程序 nw(R=C
41.misappropriation of assets 侵占资产 kW0ctGFYlf
42.transactions without substance 虚假交易 n|Ts:>`V
43.unusual pressures 异常压力 sDAP
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44.the suspected noncompliance 涉嫌存在违法行为 $9P=
45.materialiy 重要性 (2UA ,
46.exceed the materiality level 超过重要性水平 -[}Aka,f!
47.approach the materiality level 接近重要性水平 m^
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48.an acceptably low level 可接受水平 H3 -?
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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 xT(0-o*
50.misstatements or omissions 错报或漏报 Lp/'-Y_
51.aggregate 总计 +s^nT{B@\
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 K+"3He
54.perform additional audit procedures 实施追加的审计程序 {Qc,Nl
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55.audit risk 审计风险 ZMLN
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56.detection risk 检查风险 -*Tf.c
57.inappropriate audit opinion 不适当的审计意见 6lT< l zT
58.material misstatement 重大的错报 -xbs'[
59.tolerable misstatement 可容忍错报 (<rE1w2s:
60.the acceptable level of detection risk 可接受的检查风险 'n=bQ"bQu
61.assessed level of material misstatement risk 重大错报风险的评估水平 =CO) Q2
62.simall business 小规模企业 $B7c\MR
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63.accounting system 会计系统 {]dG 9
64.test of control 控制测试 ]_|'N7J
65.walk-through test 穿行测试 )_\ ;l%&
66.communication 沟通 /q}(KJX
67.flow chart 流程图 D+BiclJ
68.reperformance of internal control 重新执行 ;Yv{)@'Bc
69.audit evidence 审计证据 E0/>E
70.substantive procedures 实质性程序 Hzj8o3
71.assertions 认定 w,up`W7,
72.esistence 存在 ZjY
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73.occurrence 发生 bI|{TKKN&P
74.completeness 完整性 w>8kBQ?b
75.rights and obligations 权利和义务 LT>_Y`5>
76.valuation and allocation 计价和分摊 QmSMDWkh
77.cutoff 截止 > ;#Y0
78.accuracy 准确性 a6cU<(WDeh
79.classification 分类 g],]l'7H
80.inspection 检查 'wtb"0 }
81.supervision of counting 监盘 Pksr9"Ah
82.observation 观察 <
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83.confirmation 函证 $MGKGWx@E
84.computation 计算 ^#C+l
85.analytical procedures 分析程序 |vm-(HY!
86.vouch 核对 }h1LH4
87.trace 追查 _'17C/
88.audit sampling 审计抽样 xf/
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89.error 误差 -G@uB_C s
90.expected error 预期误差 ~k-'
91.population 总体 Dt> tTU 6
92.sampling risk 抽样风险 #pgD-0_
93.non- sampling risk 非抽样风险 'jMs&
94.sampling unit 抽样单位 .>}I/+n
95.statistical sampling 统计抽样 maHz3:
96.tolerable error 可容忍误差 9H;Os:"\|
97.the risk of under reliance 信赖不足风险 [W{|94q
98.the risk of over reliance 信赖过度风险 ezbk@no
99.the risk of incorrect rejection 误拒风险 R+0gn/a[ G
100. the risk of incorrect acceptance 误受风险 {D^
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101.working trial balance 试算平衡表 1Az&BZU[
102.index and cross-referencing 索引和交叉索引 w'A *EWO
103.cash receipt 现金收入 &=*1[ j\
104.cash disbursement 现金支出 =OtW!vx#R.
105.bank statement 银行对账单 Jk`Jv;
106.bank reconciliation 银行存款余额调节表 d}fd^x/
107.balance sheet date 资产负债表日 @(oY.PeS<z
108.net realizable value 可变现净值 _<jU! R
109.storeroom 仓库 -T1R}ew*t
110.sale invoice 销售发票 sk<S`J,M/_
111.price list 价目表 Rf8ZH
112.positive confirmation request 积极式询证函 4[gbRn
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113.negative confirmation request 消极式询证函 &&52ji<3
114.purchase requisition 请购单 R[6R)#o
115.receiving report 验收报告 xi.?@Lff
116.gross margin 毛利 o6|-
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117.manufacturing overhead 制造费用 Z.Z31yF:f
118.material requisition 领料单 ;`c:Law4
119.inventory-taking 存货盘点 #y7 MB6-
120.bond certificate 债券 RA!m,"RM
121.stock certificate 股票 ujE~#b}X
122.audit report 审计报告 YU0pWM
123.entity 被审计单位 z1,#ma}.
124.addressee of the audit report 审计报告的收件人 fV7
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125.unqualified opinion 无保留意见 U?|A3;
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126.qualified opinion 保留意见 CdCY#$Z
127.disclaimer of opinion 无法表示意见 (zy|>u
128.adverse opinion 否定意见 |}e"6e%
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A (1)ABC 作业基础成本计算 IcQpbF0
A (2)absorbed overhead 已吸收制造费用 {wt9/IlG1
A (3)absorption costing 吸收成本计算 .Wp(@l'Hd
A (4)account 账户,报表 >wb*kyO7(#
A (5)accounting postulate 会计假设 7^Us
A (6)accounting series release 会计公告文件 5>CeFy
A (7)accounting valuation 会计计价 k5bv57@
A (8)account sale 承销清单 AVU'rsXA
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 Wt!;Y,1s
A (11)accountant 会计师 o](ORS$~
A (12)accounting 会计 R6>*n!*D@
A (13)agency cost 代理成本 j!Ys/D
A (14)accounting bases 会计基础 Bs`='w%7
A (15)accounting manual 会计手册 jL5O{R[
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A (16)accounting period 会计期间 I|Hcs.uW
A (17)accounting policies 会计方针 2++$ Ql/
A (18)accounting rate of return 会计报酬率 -~\7ZRP8
A (19)accounting reference date 会计参照日 :18}$
A (20)accounting reference period 会计参照期间 U:MZN[Cc[
A (21)accrual concept 应计概念 >tL"8@z9
A (22)accrual expenses 应计费用 R*LPwJuv
A (23)acid test ration 速动比率(酸性测试比率) {/?{UbU
A (24)acquisition 购置 p>pAU$k{O
A (25)acquisition accounting 收购会计 JPT&!%~
A (26)activity based accounting 作业基础成本计算 ]>sMu]biH
A (27)adjusting events 调整事项 F3Vvqt*2
A (28)administrative expenses 行政管理费 I|>IV
A (29)advice note 发货通知 7|"G
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A (30)amortization 摊销 jl]p e7-
A (31)analytical review 分析性检查 WwSyw?T
A (32)annual equivalent cost 年度等量成本法 +&_n[;
A (33)annual report and accounts 年度报告和报表 biffBC:q
A (34)appraisal cost 检验成本 P:XX8
A (35)appropriation account 盈余分配账户 r[j@@[)"
A (36)articles of association 公司章程细则 T%}x%9VO7
A (37)assets 资产 j}jU.\*v<
A (38)assets cover 资产保障 _A]~`/0;`
A (39)asset value per share 每股资产价值 \vj xCkg{
A (40)associated company 联营公司 !a'{gw
A (41)attainable standard 可达标准 g8"
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A (42)attributable profit 可归属利润 }_Sgor83n
A (43)audit 审计 ;%u)~3B$JK
A (44)audit report 审计报告 KHaYb5(a[
A (45)auditing standards 审计准则 =E~SaT
A (46)authorized share capital 额定股本 #?\|)y4i
A (47)available hours 可用小时 !$o9:[B
A (48)avoidable costs 可避免成本 1&kf