RletL)
?6L&WB
注会《审计》英语常用词汇 uHH/rMV
\%/#x V
'\Jj8oJQj
1.audit 审计 @[#$J0qq
2.attestation 鉴证 X/z6"*(|/
3.credibility 可信赖程度 TpmwD{c[\
4.audit of financial statements 财务报表审计 CPVjmRUF|
5.agreed-upon procedures 执行商定程序 ?pYKZg/c
6.high levels of assurance 高水平保证 ?+g`HTY u
7.compilation 编制 Dq36p${\W
8.reliability 可靠性 {o!KhF:[
9.relevance 相关性 'xhcuVl
10.professional skepticism 职业谨慎 3uZJ.Fb
11.objectivity 客观性 u5 {JQO
12. professional competence 专业胜任能力 7M<'ddAN
13.Senior/CPA-in-charge 项目经理 B=>RH!&
14.audit engagement letter 业务约定书 z\0CE]#T
15.recurring audit 连续审计 Pt@%4 :&-h
16.the client 委托人 >w-;Z>3Q@
17.change CPA 更换注册会计师 Ma'_e=+A
18.the existing CPA 现任注册会计师 %honO@$
19.the successor CPA 后任注册会计师 0{[m%eSK'
20.the preceding CPA前任注册会计师 Z4A!U~
21.issue the audit report 出具审计报告 U~}
U\_
22.expert 专家 ZDD..j
23.the board of directors 董事会
vj51
g@
24.knowledge of the entity‘ s business 了解被审计单位情况 yu6`66h)
25.assess material misstatement risks评估重大错报风险
B3H|+
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 :(a]V"(&Eq
27.a general knowledge of —— 初步了解―――的情况 L7= Q<D<
28.a more knowledge of—— 进一步了解的情况 !).}u,*'no
29.the prior year‘s working papers 以前年度工作底稿 -6tgsfEr
30.minutes of meeting 会议纪要 b
B x?
31.business risks 经营风险 $we]91(::
32.appropriateness 适当性 7]x3!AlV
33.accounting estimate 会计估计 `((Yc]:7
34.management representations 管理层声明 "S&@F/
35.going concern assumption 持续经营假设 +$$$
36.audit plan 审计计划 'WI^nZM
37.significant audit areas 重点审计领域 tG8jFou
38.error 错误 lqowG!3H
39.fraud舞弊 /0W9g
40.modified or additional procedures 修改或追加审计程序 JOb*-q|y
41.misappropriation of assets 侵占资产 R*oXmuOsYA
42.transactions without substance 虚假交易 26dUA~|KJ
43.unusual pressures 异常压力 coo
UE<a
44.the suspected noncompliance 涉嫌存在违法行为
Vo9F
45.materialiy 重要性 P7 ]z
46.exceed the materiality level 超过重要性水平 '8fk+>M
47.approach the materiality level 接近重要性水平 DNR~_3Aq
48.an acceptably low level 可接受水平 ik"sq}u_]E
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
],ZzI
50.misstatements or omissions 错报或漏报 kM'"4[,nz
51.aggregate 总计 UWZa|I~:J
52.subsequent events 期后事项 <W`#gn0b6
53.adjust the financial statements 调整财务报表 :LWn<,4F&
54.perform additional audit procedures 实施追加的审计程序
d\H&dkpH
55.audit risk 审计风险 :-iMdtm
56.detection risk 检查风险 %*o8L6
Hn
57.inappropriate audit opinion 不适当的审计意见 KJ?y@Q
58.material misstatement 重大的错报 Z<#hS=eY
59.tolerable misstatement 可容忍错报 a8dXH5_
60.the acceptable level of detection risk 可接受的检查风险 uk9g<<3T
61.assessed level of material misstatement risk 重大错报风险的评估水平 }m/RZP~=
62.simall business 小规模企业 kWlAY%
63.accounting system 会计系统 \XF}?*8
64.test of control 控制测试 $55U+)C<
65.walk-through test 穿行测试 GyW.2
66.communication 沟通 FVB;\'/
67.flow chart 流程图 d'*]ns
68.reperformance of internal control 重新执行 `:wvh(
69.audit evidence 审计证据 O<jPGU
70.substantive procedures 实质性程序 }C
/]
71.assertions 认定 ?f*Q>3S)
72.esistence 存在 v[TYc:L=
73.occurrence 发生 FZ|CqD"#
74.completeness 完整性 Y7GF$}%UL
75.rights and obligations 权利和义务 KQld YA|m
76.valuation and allocation 计价和分摊 FP#FB$eP
77.cutoff 截止 6 CC &Z>
78.accuracy 准确性 sBK <zR
79.classification 分类 li]
6Pj,
80.inspection 检查 >sD4R}\})
81.supervision of counting 监盘 DY{cQb
82.observation 观察 nRb^<cZf
83.confirmation 函证 n;8 '`s
84.computation 计算 yMc:n"-[
85.analytical procedures 分析程序 G~wF nl%
86.vouch 核对 $&Kq*m 0g
87.trace 追查 sVoW=4V8
88.audit sampling 审计抽样 o<l 2 r
89.error 误差 [pg}S#A
90.expected error 预期误差 D-IR!js ]
91.population 总体 pilh
@#
_h
92.sampling risk 抽样风险 ~=&t 0D
93.non- sampling risk 非抽样风险 xU
S]P)R
94.sampling unit 抽样单位 pi5GxDA]
95.statistical sampling 统计抽样 xMs]Hs
96.tolerable error 可容忍误差 tfkr+
/
97.the risk of under reliance 信赖不足风险 BHj\G7,S
98.the risk of over reliance 信赖过度风险 fd8!KO
99.the risk of incorrect rejection 误拒风险 $P:
O/O=>
100. the risk of incorrect acceptance 误受风险 w%c
101.working trial balance 试算平衡表 ~~F2Ij
102.index and cross-referencing 索引和交叉索引 6QZ
5|T ]
103.cash receipt 现金收入 9
L?;FY)_
104.cash disbursement 现金支出 J$9:jE-4
105.bank statement 银行对账单 /}5B&TZ=(3
106.bank reconciliation 银行存款余额调节表 [9mL $;M
W
107.balance sheet date 资产负债表日 | A:@&|
108.net realizable value 可变现净值 2UP,Tgn..
109.storeroom 仓库 P20|RvE
110.sale invoice 销售发票 ,>LRa
111.price list 价目表 2.Yi(r
112.positive confirmation request 积极式询证函 !EF(*~r!9L
113.negative confirmation request 消极式询证函 ?Qqd "=k4
114.purchase requisition 请购单 -Dzsa
115.receiving report 验收报告 E1Q0k5@
116.gross margin 毛利 IeF keE
117.manufacturing overhead 制造费用 x.$1<w64t
118.material requisition 领料单 !asqr1/
119.inventory-taking 存货盘点 "DSPPE&[c
120.bond certificate 债券 wH"kk4^
121.stock certificate 股票 {SG>'KXZ
122.audit report 审计报告 {hqAnZ@]vr
123.entity 被审计单位 4B
-yTyO
124.addressee of the audit report 审计报告的收件人 .~=HgOJ
125.unqualified opinion 无保留意见 /&Jv,[2kV
126.qualified opinion 保留意见 cs_}&!c{
127.disclaimer of opinion 无法表示意见 uD>z@J-v
128.adverse opinion 否定意见 ~fz
uwz
Y:
x/!-
A (1)ABC 作业基础成本计算 H5nS%D
A (2)absorbed overhead 已吸收制造费用 rUwE?Ekn/
A (3)absorption costing 吸收成本计算 (E($3t8
A (4)account 账户,报表 Xt,X_o2m|]
A (5)accounting postulate 会计假设 )QY![&k}1z
A (6)accounting series release 会计公告文件 =qoRS0Qa
A (7)accounting valuation 会计计价 S7n"3.k
A (8)account sale 承销清单 8*!|8 BPj^
A (9)accountability concept 经营责任概念 =^h~!ovj:
A (10)accountancy 会计职业 o;`!kIQ
A (11)accountant 会计师 0jB X5
A (12)accounting 会计 gs`^~iD]m
A (13)agency cost 代理成本 V`fL%du,3
A (14)accounting bases 会计基础 }uX|5&=~f
A (15)accounting manual 会计手册 EychR/s
A (16)accounting period 会计期间 [@{0o+.]'H
A (17)accounting policies 会计方针 *,#q'!Hq
A (18)accounting rate of return 会计报酬率 D\]&8w6&
A (19)accounting reference date 会计参照日 B}*V%}:)
A (20)accounting reference period 会计参照期间 'M'w,sID
A (21)accrual concept 应计概念 %!.M~5mCd
A (22)accrual expenses 应计费用 6 ,N6jaW
A (23)acid test ration 速动比率(酸性测试比率) ^Gz{6@TY5
A (24)acquisition 购置 )teFS%
A (25)acquisition accounting 收购会计 \3{3ly~L
A (26)activity based accounting 作业基础成本计算 pZ+j[!
A (27)adjusting events 调整事项 izt^Wi|
A (28)administrative expenses 行政管理费 d$1#<