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注会《审计》英语常用词汇 )
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1.audit 审计 )qzJu*c
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2.attestation 鉴证 %[
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3.credibility 可信赖程度 ?F(t`0=
4.audit of financial statements 财务报表审计 ,Uc\
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5.agreed-upon procedures 执行商定程序 4<ER
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6.high levels of assurance 高水平保证 DL2e9
7.compilation 编制 ~*L H[l>K
8.reliability 可靠性 7`~h'(k
9.relevance 相关性 oMkB!s
10.professional skepticism 职业谨慎 1 mFc]1W
11.objectivity 客观性 P+%O]v1 Ob
12. professional competence 专业胜任能力 l!~8
13.Senior/CPA-in-charge 项目经理 shYcfLJ
14.audit engagement letter 业务约定书 7V 2%
15.recurring audit 连续审计 $qP9EZ]JC
16.the client 委托人 jO3Q@N0_
17.change CPA 更换注册会计师 CImB,AXS
18.the existing CPA 现任注册会计师 Hq
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19.the successor CPA 后任注册会计师 .: 87B=
20.the preceding CPA前任注册会计师 :>F:G%(DK
21.issue the audit report 出具审计报告
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22.expert 专家 v\n!Li H
23.the board of directors 董事会 v9x $`
24.knowledge of the entity‘ s business 了解被审计单位情况 YV.*8'*
25.assess material misstatement risks评估重大错报风险 8p-5.GU)<e
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^Ac0#oX]M
27.a general knowledge of —— 初步了解―――的情况 / (W{`
28.a more knowledge of—— 进一步了解的情况 BXZ( %tnY
29.the prior year‘s working papers 以前年度工作底稿 j<"0ym)A
30.minutes of meeting 会议纪要 a_x$I?,
31.business risks 经营风险 K{x<zv&,
32.appropriateness 适当性 H1s{JJAM>i
33.accounting estimate 会计估计 TG{=~2
34.management representations 管理层声明 6Ck?O
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35.going concern assumption 持续经营假设 T~ /Bf
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 tN3Xn]
38.error 错误 44kY[jhf
39.fraud舞弊 }x~|XbG
40.modified or additional procedures 修改或追加审计程序 `vL R;D
41.misappropriation of assets 侵占资产 8ENAif
42.transactions without substance 虚假交易 TcauCL
43.unusual pressures 异常压力 O JvEq@
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 KD-0NO=oL
46.exceed the materiality level 超过重要性水平 ZH0 ~:
47.approach the materiality level 接近重要性水平 h&h]z[r R
48.an acceptably low level 可接受水平 s
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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 5\:#-IYJ
50.misstatements or omissions 错报或漏报 _^#PV}
51.aggregate 总计 5c'rnMW4+p
52.subsequent events 期后事项 @#*B|lHE
53.adjust the financial statements 调整财务报表 o'>jO.|
54.perform additional audit procedures 实施追加的审计程序 Vn=J$Uv0
55.audit risk 审计风险 A5ktbj&gy<
56.detection risk 检查风险 a9FlzR
57.inappropriate audit opinion 不适当的审计意见 0EPF;
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58.material misstatement 重大的错报 cvn,&G-`
59.tolerable misstatement 可容忍错报 7:jSP$
60.the acceptable level of detection risk 可接受的检查风险 *v8Cj(69
61.assessed level of material misstatement risk 重大错报风险的评估水平 .zBSjh_=H
62.simall business 小规模企业 SDA
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63.accounting system 会计系统 1V FAfv%}
64.test of control 控制测试 {7Dc(gNS
65.walk-through test 穿行测试 q^(A6W
66.communication 沟通 Qy0bp;V/
67.flow chart 流程图 2>ce(4Gky
68.reperformance of internal control 重新执行 ZZ[5Z=te?
69.audit evidence 审计证据 FRs5 Pb1
70.substantive procedures 实质性程序 gl2~6"dc
71.assertions 认定 r[EN`AxDb
72.esistence 存在 n;v8Vc'
73.occurrence 发生 nzhQ\'TC
74.completeness 完整性 luat1#~J
75.rights and obligations 权利和义务 `\e@O#,^yI
76.valuation and allocation 计价和分摊 i"Ct}7i
77.cutoff 截止 B:^5W{
78.accuracy 准确性 #<yR:3
79.classification 分类 KXicy_@DC`
80.inspection 检查 BCsW03sQ
81.supervision of counting 监盘 SV6
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82.observation 观察 .6e5w1r63
83.confirmation 函证 N@tzYD|hA
84.computation 计算 WdunI~&.
85.analytical procedures 分析程序 &EA4`p
86.vouch 核对 }I05&/o.3p
87.trace 追查
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88.audit sampling 审计抽样 JfKl=vg
89.error 误差 s49AF
90.expected error 预期误差 +~w '?vNc
91.population 总体 *Z)`:Gae
92.sampling risk 抽样风险 z Lf^O%zN
93.non- sampling risk 非抽样风险 ]%>;R^HY
94.sampling unit 抽样单位 3o"~_l$z
95.statistical sampling 统计抽样 xjR/K&[m
96.tolerable error 可容忍误差 uh:
97.the risk of under reliance 信赖不足风险 IF5+&O
98.the risk of over reliance 信赖过度风险 ~yB[}BPf
99.the risk of incorrect rejection 误拒风险 CFRo>G
100. the risk of incorrect acceptance 误受风险 <Ni]\-*
101.working trial balance 试算平衡表 ;<ed1%Le,
102.index and cross-referencing 索引和交叉索引 :t\PYDp1
103.cash receipt 现金收入 KZ/}Iy>As
104.cash disbursement 现金支出 @-!w,$F)%d
105.bank statement 银行对账单 6M612
106.bank reconciliation 银行存款余额调节表 &qrH
107.balance sheet date 资产负债表日 uysGOyi<u
108.net realizable value 可变现净值 HbZ3QW P
109.storeroom 仓库 .hETqE` E
110.sale invoice 销售发票 X1tAV>k5'L
111.price list 价目表 EG<K[t
112.positive confirmation request 积极式询证函 CO4*"~']t
113.negative confirmation request 消极式询证函 }v=q6C#Q>
114.purchase requisition 请购单 7CrWsQl u
115.receiving report 验收报告
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116.gross margin 毛利 NrS1y"#d9
117.manufacturing overhead 制造费用 |}'}TYX0:
118.material requisition 领料单 s-
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119.inventory-taking 存货盘点 lt}|Y9h
120.bond certificate 债券 H'Z[3e
121.stock certificate 股票 }tc,3>/
122.audit report 审计报告 ,+zLFQC0@
123.entity 被审计单位 -kQ{~">w
124.addressee of the audit report 审计报告的收件人 NpH)K:$#%
125.unqualified opinion 无保留意见 V1#/+~
126.qualified opinion 保留意见 `9b D%M
127.disclaimer of opinion 无法表示意见 G}}oeS
128.adverse opinion 否定意见 F?5kl/("
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 LT2mwJl
A (3)absorption costing 吸收成本计算 #t3ju^ |?
A (4)account 账户,报表 y5+-_x,
A (5)accounting postulate 会计假设 7&m*:
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A (6)accounting series release 会计公告文件 ];zi3oS^
A (7)accounting valuation 会计计价 [4t_ 83
A (8)account sale 承销清单 ]7'Q2OU7
A (9)accountability concept 经营责任概念 ) ,*&rd!
A (10)accountancy 会计职业 M7!&gFv8
A (11)accountant 会计师 jf .ikxm
A (12)accounting 会计 I?l*GO+pz
A (13)agency cost 代理成本 +
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A (14)accounting bases 会计基础 Z-]d_Y~m4
A (15)accounting manual 会计手册 36
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A (16)accounting period 会计期间 f>Bcr9]]
A (17)accounting policies 会计方针 f-4<W0%
A (18)accounting rate of return 会计报酬率 |Q.?<T:wt=
A (19)accounting reference date 会计参照日 F;
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A (20)accounting reference period 会计参照期间 |wVoJO!O}
A (21)accrual concept 应计概念 -D{~7&
A (22)accrual expenses 应计费用 y(6&90cr
A (23)acid test ration 速动比率(酸性测试比率) %Ljc#AVg
A (24)acquisition 购置 SQa.xLU
A (25)acquisition accounting 收购会计 C+-~Gmrb(7
A (26)activity based accounting 作业基础成本计算 X+bLLW>&
A (27)adjusting events 调整事项 >N+e c_D^
A (28)administrative expenses 行政管理费 'fawpU|h
A (29)advice note 发货通知 _RY<-B
A (30)amortization 摊销 %o+bO}
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A (31)analytical review 分析性检查 * Oyic3F
A (32)annual equivalent cost 年度等量成本法 8=)Aksu
A (33)annual report and accounts 年度报告和报表 ,|xG2G6
A (34)appraisal cost 检验成本 K& 2p<\2
A (35)appropriation account 盈余分配账户 &<.Z4GxS
A (36)articles of association 公司章程细则 P%B1dRa
A (37)assets 资产 ;?h#',(p
A (38)assets cover 资产保障 I2K52A+
A (39)asset value per share 每股资产价值 klJDYFX=HK
A (40)associated company 联营公司 >2>xr"
A (41)attainable standard 可达标准
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