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注会《审计》英语常用词汇 $}{[_2
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1.audit 审计 ox%j_P9@:
2.attestation 鉴证 g(W+[kj)
3.credibility 可信赖程度 1G7l+6w5~^
4.audit of financial statements 财务报表审计 Le:C8^
5.agreed-upon procedures 执行商定程序 v/9DD% An
6.high levels of assurance 高水平保证 &+&@;2
7.compilation 编制 w;yzgj:n&f
8.reliability 可靠性 CgmAxcK
9.relevance 相关性 l
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10.professional skepticism 职业谨慎 ?&-1(&
11.objectivity 客观性 Ln2FG4{
12. professional competence 专业胜任能力 *asv^aFpS
13.Senior/CPA-in-charge 项目经理 mvK^')
14.audit engagement letter 业务约定书 7P<f(@0h$E
15.recurring audit 连续审计 ZnRT$
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16.the client 委托人 qFwt^w
17.change CPA 更换注册会计师 )v_v 7 ~H&
18.the existing CPA 现任注册会计师 ]"b:IWPeI
19.the successor CPA 后任注册会计师 C1e@{>
20.the preceding CPA前任注册会计师 f)j*P<V
21.issue the audit report 出具审计报告 D\b$$z]q
22.expert 专家 hNsi
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23.the board of directors 董事会 bj}Lxc ],
24.knowledge of the entity‘ s business 了解被审计单位情况 Yj1|]i5b
25.assess material misstatement risks评估重大错报风险 \fUX_0k9,
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 ^!\AT!OT
27.a general knowledge of —— 初步了解―――的情况 38D5vT)n
28.a more knowledge of—— 进一步了解的情况 |(Mxbprz
29.the prior year‘s working papers 以前年度工作底稿 8T9s:/%
30.minutes of meeting 会议纪要 5{k,/Z[L
31.business risks 经营风险 P%lD9<jED
32.appropriateness 适当性 EW(bM^dk}
33.accounting estimate 会计估计 lYCvYe
34.management representations 管理层声明 \OtreYi
35.going concern assumption 持续经营假设 `DF49YP"~
36.audit plan 审计计划 D<d,9 S,)
37.significant audit areas 重点审计领域 e}1Q+h\
38.error 错误 #55
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 F`m}RL]g
41.misappropriation of assets 侵占资产 Mq)]2>"v
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 W/bW=.d
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44.the suspected noncompliance 涉嫌存在违法行为 T2S_>
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45.materialiy 重要性 i7-~"g
46.exceed the materiality level 超过重要性水平 / Qd` ?
47.approach the materiality level 接近重要性水平 =DJ:LmK
48.an acceptably low level 可接受水平 U
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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 dh7`eAMY
50.misstatements or omissions 错报或漏报 tngB;9c+w
51.aggregate 总计
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52.subsequent events 期后事项 j=irx5:
53.adjust the financial statements 调整财务报表 K~vJ/9"|R
54.perform additional audit procedures 实施追加的审计程序 3?a`@C&x
55.audit risk 审计风险 =
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56.detection risk 检查风险 Bh2l3J4X
57.inappropriate audit opinion 不适当的审计意见 Au'y(KB
58.material misstatement 重大的错报 ;&O?4?@4
59.tolerable misstatement 可容忍错报 `!Z?F]):G
60.the acceptable level of detection risk 可接受的检查风险 Sp5:R
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61.assessed level of material misstatement risk 重大错报风险的评估水平 d<7b<f"~
62.simall business 小规模企业 wK-VA$;:
63.accounting system 会计系统 +FqD.= 8
64.test of control 控制测试 r[i^tIv6As
65.walk-through test 穿行测试 ?'6@m86d
66.communication 沟通 {73V?#P4
67.flow chart 流程图 &]o-ZZX
68.reperformance of internal control 重新执行 P M [_0b
69.audit evidence 审计证据 \)N
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70.substantive procedures 实质性程序 ")Not$8
71.assertions 认定 S[3"?$3S
72.esistence 存在 7j\^h2
73.occurrence 发生 bPxL+
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74.completeness 完整性 !92e$GJ} ;
75.rights and obligations 权利和义务 PiKP.
76.valuation and allocation 计价和分摊 aYaEy(m
77.cutoff 截止 9)1Ye
78.accuracy 准确性 NSz}
79.classification 分类 FSA%,b;U
80.inspection 检查 cDY)QUmi
81.supervision of counting 监盘 *uyP+f2O
82.observation 观察 ][S q^5`
83.confirmation 函证 \s&Mz;:
84.computation 计算 y(Gn+
85.analytical procedures 分析程序 "iK=
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86.vouch 核对 ad: qOm
87.trace 追查 &|Duc} t
88.audit sampling 审计抽样 kP%hgZ
89.error 误差 *I(6hB
90.expected error 预期误差 "5V;~}=S
91.population 总体 C12UZE;
92.sampling risk 抽样风险 eZPeyYX
93.non- sampling risk 非抽样风险 xUdGSr50
94.sampling unit 抽样单位 T"z<D+pN
95.statistical sampling 统计抽样 fQa*> **j;
96.tolerable error 可容忍误差 WT ;2aS:
97.the risk of under reliance 信赖不足风险 {h+8^
98.the risk of over reliance 信赖过度风险 :Ph>\ aG
99.the risk of incorrect rejection 误拒风险 RhE~Rwbx
100. the risk of incorrect acceptance 误受风险 #-;W|ib%z
101.working trial balance 试算平衡表 [_'A(.
102.index and cross-referencing 索引和交叉索引 ~-zTY&c_
103.cash receipt 现金收入 BI`)P+K2
104.cash disbursement 现金支出 *,$5EN
105.bank statement 银行对账单 1X2j%qI&
106.bank reconciliation 银行存款余额调节表 (lM,'
107.balance sheet date 资产负债表日 d. vNiq,`
108.net realizable value 可变现净值 g{yw&q[B=
109.storeroom 仓库 GJ*IH9YR
110.sale invoice 销售发票 L?[m$l!T}
111.price list 价目表 3
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112.positive confirmation request 积极式询证函 $z%(He
113.negative confirmation request 消极式询证函 *lSu=dk+
114.purchase requisition 请购单 (+|+ELfqW
115.receiving report 验收报告 $IE}fgA@5
116.gross margin 毛利 Qfm$q~`D^W
117.manufacturing overhead 制造费用 <==uK>pET
118.material requisition 领料单 X,v.1#[
119.inventory-taking 存货盘点 !{jw!bB
120.bond certificate 债券 L\2"1%8Wj
121.stock certificate 股票 s-"KABEE
122.audit report 审计报告 &THtQ1D
123.entity 被审计单位 d-~V.
124.addressee of the audit report 审计报告的收件人 6j|Ncv
125.unqualified opinion 无保留意见 @njNP^'Kx
126.qualified opinion 保留意见 r1r$y2v~
127.disclaimer of opinion 无法表示意见 1jg* DQ7L
128.adverse opinion 否定意见 u8zL[]>
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A (1)ABC 作业基础成本计算 MIZdk'.U
A (2)absorbed overhead 已吸收制造费用 "] V\ Y!
A (3)absorption costing 吸收成本计算 r
W`7<3
A (4)account 账户,报表 vkE`T5??
A (5)accounting postulate 会计假设 ?y-^Fq|h
A (6)accounting series release 会计公告文件 .2E/(VM
A (7)accounting valuation 会计计价 [MpWvLP"x
A (8)account sale 承销清单 +LRKS
A (9)accountability concept 经营责任概念 z{W Cw
A (10)accountancy 会计职业 C .S BJ
A (11)accountant 会计师
zIrOMh
A (12)accounting 会计 DJ"PP5d
A (13)agency cost 代理成本 O6G\0
o
A (14)accounting bases 会计基础 ~!Nj DDk
A (15)accounting manual 会计手册 XH?//.q
A (16)accounting period 会计期间 3*h"B$g!
A (17)accounting policies 会计方针 }%u#TwZ
A (18)accounting rate of return 会计报酬率 ,&UKsrs_
A (19)accounting reference date 会计参照日 +c~&o83[
A (20)accounting reference period 会计参照期间 BXYHJ
A (21)accrual concept 应计概念 ,JZ>)(@)
A (22)accrual expenses 应计费用 r%=-maPL[
A (23)acid test ration 速动比率(酸性测试比率)
x &R9m,
A (24)acquisition 购置 i{6&/TBnr
A (25)acquisition accounting 收购会计 [on_=N{W[
A (26)activity based accounting 作业基础成本计算
JUr
t%2
A (27)adjusting events 调整事项 yu'-'{%
A (28)administrative expenses 行政管理费 N#ggT9>X
A (29)advice note 发货通知 %nZ:)J>kz
A (30)amortization 摊销 #sw4)*v
A (31)analytical review 分析性检查 |cU75
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A (32)annual equivalent cost 年度等量成本法 I<#X#_YP
A (33)annual report and accounts 年度报告和报表 B%8@yS
A (34)appraisal cost 检验成本 |}4\Gm
A (35)appropriation account 盈余分配账户 P2'N4?2
A (36)articles of association 公司章程细则 JVIFpN" `
A (37)assets 资产 SZKYq8ZA)V
A (38)assets cover 资产保障 Y%?S:&GH
A (39)asset value per share 每股资产价值 qofAA!3z
A (40)associated company 联营公司 $P{`-Y }a
A (41)attainable standard 可达标准 lI?
P_2AaS
$2a"Ec!7
A (42)attributable profit 可归属利润 t+U.4mS-
A (43)audit 审计 =@!t/LR7kg
A (44)audit report 审计报告 _Tj&gyS
A (45)auditing standards 审计准则 eUy*0
A (46)authorized share capital 额定股本 u!K1K3T6k
A (47)available hours 可用小时 Y1h)aQ5{
A (48)avoidable costs 可避免成本
;2C
B (49)back-to-back loan 易币贷款 $9`#p/V
B (50)backflush accounting 倒退成本计算 u#Ig!7iUu
B (51)bad debts 坏帐 Yj@Sy
B (52)bad debts ratio 坏帐比率 aZb\uMePK
B (53)bank charges 银行手续费 #s{^fUN6
B (54)bank overdraft 银行透支 +4:eb)e
B (55)bank reconciliation 银行存款调节表 o-rX 4=T
B (56)bank statement 银行对账单 /
dJz?0
B (57)bankruptcy 破产 Or? )Nlg6x
B (58)basis of apportionment 分摊基础 *6?mZ*GYY
B (59)batch 批量 N
(4H}2
B (60)batch costing 分批成本计算 N6._Jb
B (61)beta factor B(市场)风险因素 Z[nHo'
B (62)bill 账单 tczJk1g}
B (63)bill of exchange 汇票 <