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注会《审计》英语常用词汇 *H?t;,\
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1.audit 审计 $oc9
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2.attestation 鉴证 BZ}`4W'
3.credibility 可信赖程度 +L n M\n
4.audit of financial statements 财务报表审计 M-vC>u3Y
5.agreed-upon procedures 执行商定程序 gDMAc/V`l
6.high levels of assurance 高水平保证 +!G4tA$g
7.compilation 编制 `{%-*f^
8.reliability 可靠性 3 ^pYCK%
9.relevance 相关性 nc
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10.professional skepticism 职业谨慎 -S7RRh'p
11.objectivity 客观性 t+jIHo
12. professional competence 专业胜任能力 {q})kO
13.Senior/CPA-in-charge 项目经理 V15q01bE#
14.audit engagement letter 业务约定书 QT7_x`#J~o
15.recurring audit 连续审计 cu:-MpE
16.the client 委托人 SC]6F*
17.change CPA 更换注册会计师 ?${V{=)*X'
18.the existing CPA 现任注册会计师 |E?
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19.the successor CPA 后任注册会计师 *-{Omqw
20.the preceding CPA前任注册会计师 ^z38<L=z"
21.issue the audit report 出具审计报告 OX`?<@6
22.expert 专家
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23.the board of directors 董事会 2NyUmJ42
24.knowledge of the entity‘ s business 了解被审计单位情况 ?-4OfGN
25.assess material misstatement risks评估重大错报风险 PVZEB
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 >J9IRAm}sc
27.a general knowledge of —— 初步了解―――的情况 8u/3?Kc
28.a more knowledge of—— 进一步了解的情况 ]X/O IfdWe
29.the prior year‘s working papers 以前年度工作底稿 RFhU#
30.minutes of meeting 会议纪要 JThk Wx
31.business risks 经营风险 D\ n>*x
32.appropriateness 适当性 )_X;9%L7
33.accounting estimate 会计估计 fmtuFr^a1
34.management representations 管理层声明 tsB.oDMP
35.going concern assumption 持续经营假设 $ #TID=
36.audit plan 审计计划 +}&pVe\t
37.significant audit areas 重点审计领域 7 FEzak'
38.error 错误 U`:l AG
39.fraud舞弊 D`1I;Tb#
40.modified or additional procedures 修改或追加审计程序 )J{.Cx<E
41.misappropriation of assets 侵占资产 =;kRk.qzy
42.transactions without substance 虚假交易 P0a>+^:%
43.unusual pressures 异常压力 " vv$%^
44.the suspected noncompliance 涉嫌存在违法行为 Dm&lSWW`/
45.materialiy 重要性 n+v!H O"2u
46.exceed the materiality level 超过重要性水平 ?SHc}iaU#
47.approach the materiality level 接近重要性水平 e|S+G6 :O2
48.an acceptably low level 可接受水平 jn0t-":
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 .%|OGl ?
50.misstatements or omissions 错报或漏报 9NJ=
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51.aggregate 总计 @\#'oIc|
52.subsequent events 期后事项 f<Va<TL6-
53.adjust the financial statements 调整财务报表 "(9=h@@Y"
54.perform additional audit procedures 实施追加的审计程序 P9 W<gIO
55.audit risk 审计风险 ;JMOsn}8
56.detection risk 检查风险 Wh#os,U
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57.inappropriate audit opinion 不适当的审计意见 ;4+qPWwq8W
58.material misstatement 重大的错报 E!:.G+SEl
59.tolerable misstatement 可容忍错报 >^M!@=/?J
60.the acceptable level of detection risk 可接受的检查风险 U@1#!ZZ6
61.assessed level of material misstatement risk 重大错报风险的评估水平 %iHyt,0v2
62.simall business 小规模企业 FcuEeca
63.accounting system 会计系统 XHU<4l:kl
64.test of control 控制测试 *?EjYI
65.walk-through test 穿行测试 H[>klzh6
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66.communication 沟通 $}^Rsv(
67.flow chart 流程图 .Y=Z!Q
68.reperformance of internal control 重新执行 JS<e`#c&
69.audit evidence 审计证据 -MVNXAKnZ
70.substantive procedures 实质性程序 (:tTx>V#
71.assertions 认定 'p4da2%
72.esistence 存在 Fm-q=3
73.occurrence 发生 Enq6K1@%G
74.completeness 完整性 7J#g1
75.rights and obligations 权利和义务 |H3?ox*
76.valuation and allocation 计价和分摊 d;@E~~o?B]
77.cutoff 截止 #n6FQ$l8m
78.accuracy 准确性 Pf^Ly97
79.classification 分类 \@iOnRuHn9
80.inspection 检查 f(@"[-[
81.supervision of counting 监盘 7]<F>97
82.observation 观察 #dx
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83.confirmation 函证 *!wO:<-
84.computation 计算 '<*CD_2t-
85.analytical procedures 分析程序 -Z[R S{#+T
86.vouch 核对 %
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87.trace 追查 X#f+m) S
88.audit sampling 审计抽样 mmpr]cT@'k
89.error 误差 B.C H9M
90.expected error 预期误差 ,?7xb]h
91.population 总体 y~4SKv
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92.sampling risk 抽样风险 ;r0|_mnf
93.non- sampling risk 非抽样风险 YU ]G5\UU
94.sampling unit 抽样单位 .O
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95.statistical sampling 统计抽样 .f?qUg
96.tolerable error 可容忍误差 Lk8W&|;0|
97.the risk of under reliance 信赖不足风险 2Be ?5+
98.the risk of over reliance 信赖过度风险 i_jax)m%
99.the risk of incorrect rejection 误拒风险 _k"&EW{ Ii
100. the risk of incorrect acceptance 误受风险 76u/WC>B
101.working trial balance 试算平衡表 N4Fy8qU;
102.index and cross-referencing 索引和交叉索引 3<~2"@J
103.cash receipt 现金收入 5;sQ@
104.cash disbursement 现金支出 priT7!
105.bank statement 银行对账单 lN][xnP
106.bank reconciliation 银行存款余额调节表 'Z(
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107.balance sheet date 资产负债表日 O[5_9W
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108.net realizable value 可变现净值 F'Y2f6B
109.storeroom 仓库 iA^+/Lt
110.sale invoice 销售发票 8f6;y1!;
111.price list 价目表 U||w6:W5
112.positive confirmation request 积极式询证函 'o#J>a~!9L
113.negative confirmation request 消极式询证函 6Mf3)o2
114.purchase requisition 请购单
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115.receiving report 验收报告 08d_DCR
116.gross margin 毛利 _L `N^I.
117.manufacturing overhead 制造费用 }?Yr>ZRi
118.material requisition 领料单 #$vhC u<I
119.inventory-taking 存货盘点 HIWmh4o/.
120.bond certificate 债券 q|]0on~]
121.stock certificate 股票 Wc`J`.#
122.audit report 审计报告 7gdU9c/q,
123.entity 被审计单位 Fv7%TK{oe
124.addressee of the audit report 审计报告的收件人 bCaPJ!ZO
125.unqualified opinion 无保留意见 CL@h!h554_
126.qualified opinion 保留意见 C^\
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127.disclaimer of opinion 无法表示意见 !
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128.adverse opinion 否定意见 tci%=3,)
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A (1)ABC 作业基础成本计算 ZR01<V
A (2)absorbed overhead 已吸收制造费用 'Kso@St`o
A (3)absorption costing 吸收成本计算 M_e$l`"G
A (4)account 账户,报表 :(?hLH.W[
A (5)accounting postulate 会计假设 UmD-7Fd
A (6)accounting series release 会计公告文件 X\$W'^ np
A (7)accounting valuation 会计计价 L/iVs`qF
A (8)account sale 承销清单 ;MR
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A (9)accountability concept 经营责任概念 Y+_5"LV
A (10)accountancy 会计职业 v(Zi;?c
A (11)accountant 会计师 yzM+28}L<I
A (12)accounting 会计 1uS>{M
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 4gkV]"
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A (15)accounting manual 会计手册 x 1x j\O
A (16)accounting period 会计期间 =`\,2Nb
A (17)accounting policies 会计方针 c!u}KVH
A (18)accounting rate of return 会计报酬率 >
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A (19)accounting reference date 会计参照日 `d|bH;w
A (20)accounting reference period 会计参照期间 u0oYb_Yv
A (21)accrual concept 应计概念 y!6:
A (22)accrual expenses 应计费用 4{pemqS*
A (23)acid test ration 速动比率(酸性测试比率) HT,kx
A (24)acquisition 购置 {EoyMJgz
A (25)acquisition accounting 收购会计 ZAM+4#@
A (26)activity based accounting 作业基础成本计算 ZV q
A (27)adjusting events 调整事项 [ls ?IFg
A (28)administrative expenses 行政管理费 )x:j5{>(
A (29)advice note 发货通知 !{ESeBSCG
A (30)amortization 摊销 3Gd&=IJ
A (31)analytical review 分析性检查 0-~6}
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A (32)annual equivalent cost 年度等量成本法 %`\_l
A (33)annual report and accounts 年度报告和报表 n40MP5RxY
A (34)appraisal cost 检验成本 SX=0f^
A (35)appropriation account 盈余分配账户 ,nChwEn
A (36)articles of association 公司章程细则 >wS:3$Q
A (37)assets 资产 cJWfLD>2_!
A (38)assets cover 资产保障 R5;eR(24G
A (39)asset value per share 每股资产价值 JTh=JHJ
A (40)associated company 联营公司 3
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A (41)attainable standard 可达标准 c.{&~
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A (42)attributable profit 可归属利润 ExP25T
A (43)audit 审计 |o=\9:wV
A (44)audit report 审计报告 >'TD?@sr
A (45)auditing standards 审计准则 L,A-G"z0Z
A (46)authorized share capital 额定股本 pn%|;
A (47)available hours 可用小时 vwH7/+
A (48)avoidable costs 可避免成本 7(g&z%
B (49)back-to-back loan 易币贷款 )(!Z90@
B (50)backflush accounting 倒退成本计算 /e?ux ~f|
B (51)bad debts 坏帐 //5_E7Ehu$
B (52)bad debts ratio 坏帐比率 YG1`%,OW`
B (53)bank charges 银行手续费 '-]BSU
B (54)bank overdraft 银行透支 Y$$?8xr
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B (55)bank reconciliation 银行存款调节表 $0S" Lh{
B (56)bank statement 银行对账单 >fj
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B (57)bankruptcy 破产 -%V-'X5
B (58)basis of apportionment 分摊基础 OZ14-}Lr5
B (59)batch 批量 s>``-
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B (60)batch costing 分批成本计算 U8$dG)PhA
B (61)beta factor B(市场)风险因素 zcWxyLifl0
B (62)bill 账单 !@Vp Bl
B (63)bill of exchange 汇票 IS
9q 5/]
B (64)bill of landing 提单 ecZOX$'5
B (65)bill of materials 用料预计单 s&`XK$p
B (66)bill payable 应付票据 6`";)T[ G9
B (67)bill receivable 应收票据 >;r05,mc
B (68)bin card 存货记录卡 UG'U
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B (69)bonus 红利 H'\ EA(v+
B (70)book-keeping 薄记 ftH%, /,
B (71)Boston classification 波士顿分类 "sx&