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注会《审计》英语常用词汇 ?T tQZ
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1.audit 审计 &8pCHGmV)
2.attestation 鉴证 )e@01l
3.credibility 可信赖程度 5cPSv?x^F@
4.audit of financial statements 财务报表审计 3WQRN_
5.agreed-upon procedures 执行商定程序 AN|jFSQ'
6.high levels of assurance 高水平保证 R>Z
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7.compilation 编制 :!r9 =N9
8.reliability 可靠性 >lUBt5gU
9.relevance 相关性 ;D%$Eh&oma
10.professional skepticism 职业谨慎 7}. #Z
11.objectivity 客观性
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12. professional competence 专业胜任能力 Oex{:dO "F
13.Senior/CPA-in-charge 项目经理 dt`9RB$
14.audit engagement letter 业务约定书 XLkL#&Ir
15.recurring audit 连续审计 2U-
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16.the client 委托人 6n2Vx1b
17.change CPA 更换注册会计师 0IoXDx
18.the existing CPA 现任注册会计师 Z!q2F%02FO
19.the successor CPA 后任注册会计师 ?$>u!V<'
20.the preceding CPA前任注册会计师 }CB=c]p
21.issue the audit report 出具审计报告 o=mq$
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22.expert 专家 !=8L.^5c
23.the board of directors 董事会 F'$9en2I:
24.knowledge of the entity‘ s business 了解被审计单位情况 EuR!yD
25.assess material misstatement risks评估重大错报风险 F{a0X0ru~
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {hW
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27.a general knowledge of —— 初步了解―――的情况 xiOv$.@q
28.a more knowledge of—— 进一步了解的情况 +G3nn!gl4
29.the prior year‘s working papers 以前年度工作底稿 Y yQf
30.minutes of meeting 会议纪要 u|_ITwk
31.business risks 经营风险 [ZL r:2+z
32.appropriateness 适当性 \NvC
33.accounting estimate 会计估计
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34.management representations 管理层声明 g]EQ2g_N1
35.going concern assumption 持续经营假设 a'*5PaXU@/
36.audit plan 审计计划 $sd3h\P&R
37.significant audit areas 重点审计领域 rw}5nv
38.error 错误 orcZyYU
39.fraud舞弊 y]~+ `9
40.modified or additional procedures 修改或追加审计程序 oo$WD6eCR
41.misappropriation of assets 侵占资产 ?~]1Gd
42.transactions without substance 虚假交易 0-;DN:>
43.unusual pressures 异常压力 #cSw"A
44.the suspected noncompliance 涉嫌存在违法行为 o{S}e!Vb
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ~PU1vbv9T
47.approach the materiality level 接近重要性水平 $ ufSNx(F
48.an acceptably low level 可接受水平 886 ('
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 1pYmtr
50.misstatements or omissions 错报或漏报 ,q'gG`M
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51.aggregate 总计 IGF37';;
52.subsequent events 期后事项 B
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53.adjust the financial statements 调整财务报表 )<]w23i
54.perform additional audit procedures 实施追加的审计程序 u~naVX\3b
55.audit risk 审计风险 ulz\x2[Pf
56.detection risk 检查风险 $BR=IYby
57.inappropriate audit opinion 不适当的审计意见 `a/PIc"
58.material misstatement 重大的错报 M<M#<kD
59.tolerable misstatement 可容忍错报 3[|:sa8?s
60.the acceptable level of detection risk 可接受的检查风险 N%n1>!X)!
61.assessed level of material misstatement risk 重大错报风险的评估水平 IgHs&=
62.simall business 小规模企业 2]_4&mU
63.accounting system 会计系统 }]n>A
64.test of control 控制测试 ?hry=I(7r
65.walk-through test 穿行测试 Up!ZCZ$RC
66.communication 沟通 j]ln
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67.flow chart 流程图 N18diP[C
68.reperformance of internal control 重新执行 Z CQt1;
69.audit evidence 审计证据 mER8>
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70.substantive procedures 实质性程序 :xAe<Pq
71.assertions 认定 H8o%
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72.esistence 存在 [#P`_hx
73.occurrence 发生 ]`/R(
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74.completeness 完整性 c9ov;Bw6S
75.rights and obligations 权利和义务 <De3mZb
76.valuation and allocation 计价和分摊 w ;s ]n
77.cutoff 截止 c=jI.=mi3
78.accuracy 准确性 vhE}{ED
79.classification 分类 |/T<]+X;
80.inspection 检查
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81.supervision of counting 监盘 KHc/x8^9
82.observation 观察 WV!kA_
83.confirmation 函证 q _T?G e
84.computation 计算 [-:<z?(n4
85.analytical procedures 分析程序 ^*?B)D =,
86.vouch 核对 kb}]sj
87.trace 追查 dPyBY
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88.audit sampling 审计抽样 _1>(GK5[
89.error 误差 b/n
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90.expected error 预期误差 ZimMjZ%4
91.population 总体 Y+"hu2aPkY
92.sampling risk 抽样风险 g_Dt} !A\B
93.non- sampling risk 非抽样风险 =Zb"T5E
94.sampling unit 抽样单位 qqom$H<
95.statistical sampling 统计抽样 x4HMT/@AG2
96.tolerable error 可容忍误差 !+|N<`
97.the risk of under reliance 信赖不足风险 G(|(y=ck
98.the risk of over reliance 信赖过度风险 ,
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99.the risk of incorrect rejection 误拒风险 i6g[E4nk
100. the risk of incorrect acceptance 误受风险 qY~$wVY(
101.working trial balance 试算平衡表 YL&b9e4
102.index and cross-referencing 索引和交叉索引 XB!`*vZ/<
103.cash receipt 现金收入 =
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104.cash disbursement 现金支出 {,-5k.P[
105.bank statement 银行对账单 ?C>VB+X}y
106.bank reconciliation 银行存款余额调节表 sKG~<8M}
107.balance sheet date 资产负债表日 <*(UvOQuX
108.net realizable value 可变现净值 7p>-oR"
109.storeroom 仓库 Uc4L|:
110.sale invoice 销售发票 J!K/7uS
111.price list 价目表 T.m)c%]^/
112.positive confirmation request 积极式询证函 Z564K7IV
113.negative confirmation request 消极式询证函 !Bd*
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114.purchase requisition 请购单 _F/lY\vm
115.receiving report 验收报告 M@2Qn-I
116.gross margin 毛利 1~xn[acy
117.manufacturing overhead 制造费用
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118.material requisition 领料单 z:Zn.e*$b
119.inventory-taking 存货盘点 WJh;p: q[
120.bond certificate 债券 U0bEB
121.stock certificate 股票 Hb AMoow!
122.audit report 审计报告 %_@5_S
123.entity 被审计单位 Sc"4%L
124.addressee of the audit report 审计报告的收件人 O]%m{afM
125.unqualified opinion 无保留意见 2}#wdJ`
126.qualified opinion 保留意见 f$S
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127.disclaimer of opinion 无法表示意见 I9G*iu=U
128.adverse opinion 否定意见 Xx<&6
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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 m[Ac'la
A (3)absorption costing 吸收成本计算 :mtw}H 'F8
A (4)account 账户,报表 !9<RWNKV)Y
A (5)accounting postulate 会计假设 1q233QSW)
A (6)accounting series release 会计公告文件 ?VN]0{JSp
A (7)accounting valuation 会计计价 -x%`Wv@L
A (8)account sale 承销清单 (7jB_ p%
A (9)accountability concept 经营责任概念 gjN!_^_
A (10)accountancy 会计职业 >\oJ&gdc
A (11)accountant 会计师 JQh s=Xg
A (12)accounting 会计
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A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 )w
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A (15)accounting manual 会计手册 6 r-n6#=
A (16)accounting period 会计期间 5NvyK[w]
A (17)accounting policies 会计方针 L9
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A (18)accounting rate of return 会计报酬率 @G$<6CG\
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 u+gXBU
A (21)accrual concept 应计概念 \^( vlcy
A (22)accrual expenses 应计费用 >]Yha}6h
A (23)acid test ration 速动比率(酸性测试比率) #IrP"j^
A (24)acquisition 购置 n
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A (25)acquisition accounting 收购会计 F)iGD~
A (26)activity based accounting 作业基础成本计算 y=qo-v59'
A (27)adjusting events 调整事项 K#sb"x`
A (28)administrative expenses 行政管理费 '>mb@m
A (29)advice note 发货通知 HXV73rDA
A (30)amortization 摊销 f]A6Mx6
A (31)analytical review 分析性检查 XM@i|AK
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A (32)annual equivalent cost 年度等量成本法 <