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注会《审计》英语常用词汇 uOZ+9x(
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1.audit 审计 e6{/e
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2.attestation 鉴证 :*Ckq~[Hg
3.credibility 可信赖程度 DY,Sfh;tp
4.audit of financial statements 财务报表审计 oY
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5.agreed-upon procedures 执行商定程序 ^\_`0%`>
6.high levels of assurance 高水平保证 `[Lap=.'.
7.compilation 编制
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8.reliability 可靠性 ^S, "iV
9.relevance 相关性 ~r@'k UXKK
10.professional skepticism 职业谨慎
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11.objectivity 客观性 2]Y (<PC
12. professional competence 专业胜任能力 xG<S2R2VQh
13.Senior/CPA-in-charge 项目经理 f'r/Q2{n
14.audit engagement letter 业务约定书 %yptML9
15.recurring audit 连续审计 l65'EO|
16.the client 委托人 |a'Q^aT
17.change CPA 更换注册会计师 ,Hp9Gkm8I/
18.the existing CPA 现任注册会计师 9lny[ {9
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 hW/*]7AM^
21.issue the audit report 出具审计报告 E1VCm[j2
22.expert 专家 d8Upr1_
23.the board of directors 董事会 >)5rOU
24.knowledge of the entity‘ s business 了解被审计单位情况 Bt.W_p
25.assess material misstatement risks评估重大错报风险 TcRnjsY$
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 i|
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27.a general knowledge of —— 初步了解―――的情况 HqN|CwGgJ:
28.a more knowledge of—— 进一步了解的情况 sU{+.k{
29.the prior year‘s working papers 以前年度工作底稿 4e*0kItC
30.minutes of meeting 会议纪要 *TMg.
31.business risks 经营风险 $H5PB' b
32.appropriateness 适当性 EiT
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33.accounting estimate 会计估计 2|Tt3/Rn
34.management representations 管理层声明 Yh"Z@D[d
35.going concern assumption 持续经营假设 ?g<*1N?:
36.audit plan 审计计划 !3T x\a`?/
37.significant audit areas 重点审计领域 0.+iVOz+Y
38.error 错误 XY%8yII6
39.fraud舞弊 {uckYx-A
40.modified or additional procedures 修改或追加审计程序 `
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41.misappropriation of assets 侵占资产 flb3Iih
42.transactions without substance 虚假交易 ;tKL/eI
43.unusual pressures 异常压力 hefV0)4K
44.the suspected noncompliance 涉嫌存在违法行为 J-X5n 3I&
45.materialiy 重要性 ~\ iuV
46.exceed the materiality level 超过重要性水平 dQizM^j
47.approach the materiality level 接近重要性水平 f \4Qp
48.an acceptably low level 可接受水平 gXf_~zxS
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 _I'O4s1S
50.misstatements or omissions 错报或漏报 E}a3. 6)p
51.aggregate 总计 2TAy'BB;)
52.subsequent events 期后事项 6^
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53.adjust the financial statements 调整财务报表 :0srFg?X
54.perform additional audit procedures 实施追加的审计程序 [N$@nA-d
55.audit risk 审计风险 6tnAE':
56.detection risk 检查风险 ;$0za]x
57.inappropriate audit opinion 不适当的审计意见 h]'
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58.material misstatement 重大的错报 ] c'owj
59.tolerable misstatement 可容忍错报 WUqAPN
60.the acceptable level of detection risk 可接受的检查风险 huN(Q{fj
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;=e A2
62.simall business 小规模企业 +{#BQbx6
63.accounting system 会计系统 }hBv?B2/1
64.test of control 控制测试 yp :yS
65.walk-through test 穿行测试 `|PxEif+J
66.communication 沟通 zu;Yw=cM)
67.flow chart 流程图 `zep`j&8^
68.reperformance of internal control 重新执行 VD=$:F]
69.audit evidence 审计证据 ? th+~dE
70.substantive procedures 实质性程序 |\}f)Xp-
71.assertions 认定 }D=h
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72.esistence 存在 =jG3wf*
73.occurrence 发生 g@j:TQM_0
74.completeness 完整性 f0hi70\(X
75.rights and obligations 权利和义务 fnXl60C%
76.valuation and allocation 计价和分摊 [hFyu|I!
77.cutoff 截止 xK_$^c.
78.accuracy 准确性 (+Uo;)~!YC
79.classification 分类 WcUeWGC>
80.inspection 检查 bxyU[`
81.supervision of counting 监盘 Ni0lj:
82.observation 观察 )s^XVs.-
83.confirmation 函证 5-&P4
84.computation 计算 gjs-j{*
85.analytical procedures 分析程序 IGI2).$[
86.vouch 核对 n09|Jzv9
87.trace 追查 7tr.&A^c
88.audit sampling 审计抽样 Ads^y`b
89.error 误差 &V2G<gm0
90.expected error 预期误差 61C&vm
91.population 总体 8[y7(Xw
92.sampling risk 抽样风险 q$HBPR4h
93.non- sampling risk 非抽样风险 "\V:W%23W{
94.sampling unit 抽样单位 oiR`\uY
95.statistical sampling 统计抽样 pcEB-boI9
96.tolerable error 可容忍误差 +B&FZ4'
97.the risk of under reliance 信赖不足风险 }
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98.the risk of over reliance 信赖过度风险 eM~i (]PY
99.the risk of incorrect rejection 误拒风险 4H " *.l
100. the risk of incorrect acceptance 误受风险 k5PzY!N
101.working trial balance 试算平衡表 5
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102.index and cross-referencing 索引和交叉索引 f|apk,o_
103.cash receipt 现金收入 L~;_R*Th
104.cash disbursement 现金支出 VSSiuo'5w
105.bank statement 银行对账单 bRIb'%=+GA
106.bank reconciliation 银行存款余额调节表 t>b^S,
107.balance sheet date 资产负债表日 e~}+.B0
108.net realizable value 可变现净值 y24 0 +;a
109.storeroom 仓库 m.4y=69 &
110.sale invoice 销售发票 Yhx~5p
111.price list 价目表 x,1&ml5
112.positive confirmation request 积极式询证函 kPxrI=
113.negative confirmation request 消极式询证函 I/@Xr
114.purchase requisition 请购单 2s(K4~e e
115.receiving report 验收报告 >4ALF[oH1J
116.gross margin 毛利 @%jzVF7
117.manufacturing overhead 制造费用 RSkpf94`
118.material requisition 领料单 8>epKFEg
119.inventory-taking 存货盘点 $4eogI7N>w
120.bond certificate 债券 gReaFnm
121.stock certificate 股票 iE&`Fhf?
122.audit report 审计报告 BzgDhDj
123.entity 被审计单位 r<0.!j%c
124.addressee of the audit report 审计报告的收件人 c(eu[vj:
125.unqualified opinion 无保留意见 }SOj3.9{c
126.qualified opinion 保留意见 G[wa,j^hu
127.disclaimer of opinion 无法表示意见 h<QXr'4+
128.adverse opinion 否定意见 I
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A (1)ABC 作业基础成本计算 Y${ $7+@
A (2)absorbed overhead 已吸收制造费用 \^YJs?
A (3)absorption costing 吸收成本计算 _=cMa's
A (4)account 账户,报表 }LE/{]A
A (5)accounting postulate 会计假设 -MU^%t;-
A (6)accounting series release 会计公告文件 fY6&PuDf.
A (7)accounting valuation 会计计价 N,;Bl&EU
A (8)account sale 承销清单 WIbU^WJ0
A (9)accountability concept 经营责任概念 Aimgfxag
A (10)accountancy 会计职业 `9F'mT#o/
A (11)accountant 会计师 t;?
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A (12)accounting 会计 S]9xqiJW
A (13)agency cost 代理成本 3|~(9b{+
A (14)accounting bases 会计基础 +^%F8GB
A (15)accounting manual 会计手册 {X<
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A (16)accounting period 会计期间 _Fer-nQ2R
A (17)accounting policies 会计方针 GCIm_
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A (18)accounting rate of return 会计报酬率 O!|:ZMjF
A (19)accounting reference date 会计参照日 Ig=4Z*au!g
A (20)accounting reference period 会计参照期间 6x.#K9@q4
A (21)accrual concept 应计概念 #q=?Zu^Da
A (22)accrual expenses 应计费用 3 =S.-
A (23)acid test ration 速动比率(酸性测试比率) T{ojla(
A (24)acquisition 购置 . Bv;Zv
A (25)acquisition accounting 收购会计 J M`uIVnNA
A (26)activity based accounting 作业基础成本计算 q,m6$\g4
A (27)adjusting events 调整事项 {Ji[d.cY
A (28)administrative expenses 行政管理费 UyvFR@
A (29)advice note 发货通知 s^E%Ukm
A (30)amortization 摊销 oinF<-(
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 \BS^="AcpP
A (33)annual report and accounts 年度报告和报表 '|6j1i0x
A (34)appraisal cost 检验成本 g~`UC
A (35)appropriation account 盈余分配账户 Y pp>7J/
A (36)articles of association 公司章程细则 j:fL_1m
A (37)assets 资产 {o;J'yjre1
A (38)assets cover 资产保障 o05) I2
A (39)asset value per share 每股资产价值 q 3
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A (40)associated company 联营公司
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A (41)attainable standard 可达标准 @(ev``L5
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A (42)attributable profit 可归属利润 4s3n|6 v
A (43)audit 审计 B`
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A (44)audit report 审计报告 m 'a3}vRV(
A (45)auditing standards 审计准则 <oO^w&G
A (46)authorized share capital 额定股本 2N>:GwN
A (47)available hours 可用小时 ;Qw>&24h[
A (48)avoidable costs 可避免成本 &%FpNU9
B (49)back-to-back loan 易币贷款 0;]tC\D1
B (50)backflush accounting 倒退成本计算 Pxl7zz&pl=
B (51)bad debts 坏帐 Dd:Qotu
B (52)bad debts ratio 坏帐比率 O'_D*?
B (53)bank charges 银行手续费 (?$
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B (54)bank overdraft 银行透支 ;i\i+:=
B (55)bank reconciliation 银行存款调节表 3'IF?](]U
B (56)bank statement 银行对账单 >/-<,,<\C
B (57)bankruptcy 破产 #lF8"@)a-$
B (58)basis of apportionment 分摊基础 $+
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B (59)batch 批量 qd(`~a
B (60)batch costing 分批成本计算 Ey 4GyAl
B (61)beta factor B(市场)风险因素 `
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B (62)bill 账单 E{1O<qO<