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注会《审计》英语常用词汇 8TLgNQP
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1.audit 审计 %'s>QF]'
2.attestation 鉴证 3TY5 ;6
3.credibility 可信赖程度 )GM41t1i
4.audit of financial statements 财务报表审计 &3J_^210
5.agreed-upon procedures 执行商定程序 =WyZX 7@R
6.high levels of assurance 高水平保证 T>2[=J8U
7.compilation 编制 MbZJ;,e?
8.reliability 可靠性 ZaV8qAsP
9.relevance 相关性 kT"Kyd
10.professional skepticism 职业谨慎 +wN^c#~7
11.objectivity 客观性 C9n?@D;S
12. professional competence 专业胜任能力 rA5=dJ"I
13.Senior/CPA-in-charge 项目经理 \KQ71yqY
14.audit engagement letter 业务约定书 p~BRh
15.recurring audit 连续审计 #><
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16.the client 委托人
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17.change CPA 更换注册会计师 &U5{Hm9Ynr
18.the existing CPA 现任注册会计师 ^Eb.:}!D6
19.the successor CPA 后任注册会计师 ?fUlgQ}N
20.the preceding CPA前任注册会计师 <UV1!2nv*
21.issue the audit report 出具审计报告 d%RC
22.expert 专家 *n 6s.$p)%
23.the board of directors 董事会 GVYBa_gx
24.knowledge of the entity‘ s business 了解被审计单位情况 VC\ S'z
25.assess material misstatement risks评估重大错报风险 ]
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t<z`N-5*
27.a general knowledge of —— 初步了解―――的情况 :D%"EJ
28.a more knowledge of—— 进一步了解的情况 .!$*:4ok
29.the prior year‘s working papers 以前年度工作底稿 gcPTLh[^Er
30.minutes of meeting 会议纪要 %)|9E>fP]N
31.business risks 经营风险 4E]l{"k<
32.appropriateness 适当性 m'6&9Jak
33.accounting estimate 会计估计
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34.management representations 管理层声明 #LL?IRH9^
35.going concern assumption 持续经营假设 v9w'!C)b
36.audit plan 审计计划 .TND a&
37.significant audit areas 重点审计领域 zr+zhpp
38.error 错误 njScz"L~
39.fraud舞弊 wVicyiY]
40.modified or additional procedures 修改或追加审计程序 }z _
41.misappropriation of assets 侵占资产 b[t> te
42.transactions without substance 虚假交易 U(Nu%
43.unusual pressures 异常压力 K1r#8Q!t
44.the suspected noncompliance 涉嫌存在违法行为 Xm%D><CC8"
45.materialiy 重要性 +cgSC5nR
46.exceed the materiality level 超过重要性水平 =BSzsH7
47.approach the materiality level 接近重要性水平 -@yh>8v
48.an acceptably low level 可接受水平 }XV+gyG=@
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 EQb7-vhg
50.misstatements or omissions 错报或漏报 #{?PbBE}
51.aggregate 总计 rz wF~-m +
52.subsequent events 期后事项 V5sg#|&
53.adjust the financial statements 调整财务报表 i'H/ZwU
54.perform additional audit procedures 实施追加的审计程序 wRcAX%n&
55.audit risk 审计风险 TcjEcMw,
56.detection risk 检查风险 ?s\:hNNY
57.inappropriate audit opinion 不适当的审计意见 >}`:Ac
58.material misstatement 重大的错报 q>$ev)W
59.tolerable misstatement 可容忍错报 66/3|83Z
60.the acceptable level of detection risk 可接受的检查风险 3D!5T8 @
61.assessed level of material misstatement risk 重大错报风险的评估水平 KIu
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62.simall business 小规模企业 Cjqklb/
63.accounting system 会计系统 DoJ\ q+
64.test of control 控制测试
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65.walk-through test 穿行测试 qq) rd
66.communication 沟通 cC=[Saatsf
67.flow chart 流程图 # {w9s0:
68.reperformance of internal control 重新执行 xy5lE+E_U
69.audit evidence 审计证据 ^?cz,N~
70.substantive procedures 实质性程序 @ezH'y-v
71.assertions 认定 @R/07&lBR
72.esistence 存在 s} UjGFP
73.occurrence 发生 Pz>s6 [ob
74.completeness 完整性 @wpN6 /
75.rights and obligations 权利和义务 pm*xb]8y
76.valuation and allocation 计价和分摊 *BR~}1
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77.cutoff 截止 u<3HQ.:;
78.accuracy 准确性 (i34sqV$m
79.classification 分类 *5vV6][
80.inspection 检查 //T>G_1
81.supervision of counting 监盘 TH; R
82.observation 观察 mef<=5t
83.confirmation 函证 J7= +
84.computation 计算 Ss~;m']68
85.analytical procedures 分析程序 ?nofUD.
86.vouch 核对 YP.5fq:
87.trace 追查 |X0Y-
88.audit sampling 审计抽样 ';TT4$(m
89.error 误差 eqP&8^HP
90.expected error 预期误差 $FlW1E j
91.population 总体 lG4H:
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92.sampling risk 抽样风险 ,4zmb`dP
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93.non- sampling risk 非抽样风险 :*ing
94.sampling unit 抽样单位 CN#+U,NZV
95.statistical sampling 统计抽样 X%Z{K-
96.tolerable error 可容忍误差 3HLNCt09
97.the risk of under reliance 信赖不足风险 /tP|b_7O
98.the risk of over reliance 信赖过度风险 ;i
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99.the risk of incorrect rejection 误拒风险 S0~2{G"v
100. the risk of incorrect acceptance 误受风险 0~ZFv Wv
101.working trial balance 试算平衡表 mz@T
102.index and cross-referencing 索引和交叉索引 MaRi+3F
103.cash receipt 现金收入 OK{quM5
104.cash disbursement 现金支出 }`W){]{kO
105.bank statement 银行对账单 (8Bk;bd
106.bank reconciliation 银行存款余额调节表 cxA ^:3
107.balance sheet date 资产负债表日 (d(hR0HKE
108.net realizable value 可变现净值 G B>QK
109.storeroom 仓库 Xe<sJ.&Wf
110.sale invoice 销售发票 Y' %^NP}o
111.price list 价目表 : YXX8|>
112.positive confirmation request 积极式询证函 z.GMqW%B
113.negative confirmation request 消极式询证函 a=DcZ_M
114.purchase requisition 请购单 v}1QH
115.receiving report 验收报告 SnE(o)Q
116.gross margin 毛利 \hBG<nH{0
117.manufacturing overhead 制造费用 bn^{c
118.material requisition 领料单 Gliw
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119.inventory-taking 存货盘点 xnmmXtk
120.bond certificate 债券 MYla OT
121.stock certificate 股票 Min
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122.audit report 审计报告 99:C"`E{
123.entity 被审计单位 5Yl<h)1
124.addressee of the audit report 审计报告的收件人 k`0>36
125.unqualified opinion 无保留意见 A D1=[I3
126.qualified opinion 保留意见 pPc TrN'
127.disclaimer of opinion 无法表示意见 H
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128.adverse opinion 否定意见 Qp/QaVQ+
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A (1)ABC 作业基础成本计算 Q$H
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A (2)absorbed overhead 已吸收制造费用 :?/cPg'D
A (3)absorption costing 吸收成本计算 JBJhG<J
A (4)account 账户,报表 -7S g62THS
A (5)accounting postulate 会计假设 rW+ =,L
A (6)accounting series release 会计公告文件 BReJ!|{m}
A (7)accounting valuation 会计计价 -amBB7g
A (8)account sale 承销清单 vH#huZA?7
A (9)accountability concept 经营责任概念 }oL'8-y
A (10)accountancy 会计职业 J@4 Bf
A (11)accountant 会计师 ~ vJ,`?
A (12)accounting 会计 A<1hOSCz\
A (13)agency cost 代理成本 nq6@6GRG
A (14)accounting bases 会计基础 9\/xOwR
A (15)accounting manual 会计手册 *Eo?k<:zPm
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 AQ_|
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A (18)accounting rate of return 会计报酬率 m|{3),#V
A (19)accounting reference date 会计参照日 AS\F{ !O
A (20)accounting reference period 会计参照期间 JKGc3j,+#
A (21)accrual concept 应计概念 SzjkI+-$:
A (22)accrual expenses 应计费用 S4G^z}{_
A (23)acid test ration 速动比率(酸性测试比率) d5oIH
A (24)acquisition 购置 *.!Np9l,V
A (25)acquisition accounting 收购会计 <4P4u*/o
A (26)activity based accounting 作业基础成本计算 cUvz2TK
A (27)adjusting events 调整事项 G5CI<KRK#
A (28)administrative expenses 行政管理费 13@|w1/Z
A (29)advice note 发货通知 m06ALD_
A (30)amortization 摊销 +R
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A (31)analytical review 分析性检查 .w0s%T,8}^
A (32)annual equivalent cost 年度等量成本法 Kac' ;1
A (33)annual report and accounts 年度报告和报表 8=gjY\Dp
A (34)appraisal cost 检验成本 K?BOvDW"`
A (35)appropriation account 盈余分配账户 h&--,A >
A (36)articles of association 公司章程细则 E;+O($bA
A (37)assets 资产 UPG9)aF
A (38)assets cover 资产保障 bI:zp!-.
A (39)asset value per share 每股资产价值 (H
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A (40)associated company 联营公司 ~zJ?H<>
A (41)attainable standard 可达标准 ;i<|9{;
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A (42)attributable profit 可归属利润 &o,<ijJ:^m
A (43)audit 审计 }Q=!Y>Tc
A (44)audit report 审计报告 ;xzUE`uUfJ
A (45)auditing standards 审计准则 f'
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A (46)authorized share capital 额定股本 ZuS0DPS`L
A (47)available hours 可用小时 iZM+JqfU|D
A (48)avoidable costs 可避免成本 v"#mzd.tW
B (49)back-to-back loan 易币贷款 f
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B (50)backflush accounting 倒退成本计算 YgUvOyaQXf
B (51)bad debts 坏帐 g7OqX \
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 J2'Nd'
B (54)bank overdraft 银行透支 .
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B (55)bank reconciliation 银行存款调节表 .6`9H 1
B (56)bank statement 银行对账单 joiL{
B (57)bankruptcy 破产 d`
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B (58)basis of apportionment 分摊基础 0@H|n^Md#
B (59)batch 批量 L#+q]j+
B (60)batch costing 分批成本计算 SjwyLc
B (61)beta factor B(市场)风险因素 LIZRoG8
B (62)bill 账单 .y@oz7T5
B (63)bill of exchange 汇票 `bZ/haU}A
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 6~1|qEe6I
B (66)bill payable 应付票据 <N_+=_
B (67)bill receivable 应收票据 8]M_z:F7F
B (68)bin card 存货记录卡 e^<