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注会《审计》英语常用词汇 j2mMm/kq\
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1.audit 审计 Us% _'}(/U
2.attestation 鉴证 Op hD_^
3.credibility 可信赖程度 C{,Vk/D-0
4.audit of financial statements 财务报表审计 Nop
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5.agreed-upon procedures 执行商定程序 X#o;`QM
6.high levels of assurance 高水平保证 9G4os
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7.compilation 编制 AsI.8"
8.reliability 可靠性 \ZBz]rh*
9.relevance 相关性 :)%cL8Nz]$
10.professional skepticism 职业谨慎 qf{HGn_9~1
11.objectivity 客观性 CW+g
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12. professional competence 专业胜任能力 SZvC4lOn#
13.Senior/CPA-in-charge 项目经理 dcfwUjp[
14.audit engagement letter 业务约定书 *pyC<4W
15.recurring audit 连续审计 cvYKZB
16.the client 委托人 kH4m6p
17.change CPA 更换注册会计师 :0Fc E,1
18.the existing CPA 现任注册会计师 QRwO v
19.the successor CPA 后任注册会计师 LdnTdh?
20.the preceding CPA前任注册会计师 3V<c4'O\W
21.issue the audit report 出具审计报告 yGH')TsjD
22.expert 专家 'h[7AZ&)#
23.the board of directors 董事会 ypx`!2Q$
24.knowledge of the entity‘ s business 了解被审计单位情况 t<%+))b
25.assess material misstatement risks评估重大错报风险 9fsc>9
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 fyxc4-D
27.a general knowledge of —— 初步了解―――的情况 ,Bj]j -\Y
28.a more knowledge of—— 进一步了解的情况 AnpO?+\HF
29.the prior year‘s working papers 以前年度工作底稿 %1)J Rc
30.minutes of meeting 会议纪要 {*nE8+..A
31.business risks 经营风险 ~w(A3I.
32.appropriateness 适当性 /bmkt@$-0
33.accounting estimate 会计估计 7**zO3
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34.management representations 管理层声明 n;y[%H!g
35.going concern assumption 持续经营假设 $SfY<j,R
36.audit plan 审计计划 U@:l~xJ
37.significant audit areas 重点审计领域 !04^E
38.error 错误 AG"iS<u
39.fraud舞弊 &LQfs4}a
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40.modified or additional procedures 修改或追加审计程序 P@Vs\wAT
41.misappropriation of assets 侵占资产 kD6Iz$tr
42.transactions without substance 虚假交易 ,<[x9 "3\
43.unusual pressures 异常压力 '
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44.the suspected noncompliance 涉嫌存在违法行为 \U'*B}Sz
45.materialiy 重要性 2~hQ
46.exceed the materiality level 超过重要性水平 6`
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47.approach the materiality level 接近重要性水平 6mjD@
48.an acceptably low level 可接受水平 R9UC0D:-x
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 Pt'=_^I
o
50.misstatements or omissions 错报或漏报 epcvwM/A
51.aggregate 总计 m`jGBSlw_
52.subsequent events 期后事项 4x.I"eW~&
53.adjust the financial statements 调整财务报表 <)o xs]<
54.perform additional audit procedures 实施追加的审计程序 {fMo#`9=
55.audit risk 审计风险 |WW'qg]Uu
56.detection risk 检查风险 <f0yh"?6VH
57.inappropriate audit opinion 不适当的审计意见 (V"7H
58.material misstatement 重大的错报 A[f`xE
59.tolerable misstatement 可容忍错报 nyOvB#f
60.the acceptable level of detection risk 可接受的检查风险 ~O
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61.assessed level of material misstatement risk 重大错报风险的评估水平 n% s$!R-\
62.simall business 小规模企业 NU[Wj uLG
63.accounting system 会计系统 -#g0
64.test of control 控制测试 [ *
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65.walk-through test 穿行测试 \p )eY#A
66.communication 沟通 <lWBhrz
67.flow chart 流程图 ""jl
68.reperformance of internal control 重新执行 uNpa2{S'
69.audit evidence 审计证据 )7Oj
70.substantive procedures 实质性程序 ?l`|j*
71.assertions 认定 u3
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72.esistence 存在 '(8}
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73.occurrence 发生 d%oHcn
74.completeness 完整性 q'jInwY|x
75.rights and obligations 权利和义务 l!IN #|{(
76.valuation and allocation 计价和分摊 P+,YWp
77.cutoff 截止 ppO!v?
78.accuracy 准确性 wL&[Vi_j{
79.classification 分类 Ex{;&UWm
80.inspection 检查 mHNqzdaa
81.supervision of counting 监盘 _;-b ZH
82.observation 观察 q4Y'yp`?K;
83.confirmation 函证 zZV9`cqZ{
84.computation 计算 XL(2Qk
85.analytical procedures 分析程序 IOl0=+p
86.vouch 核对 1c`Yn:H^
87.trace 追查 d)0 hAdh
88.audit sampling 审计抽样 TaZlfe5z
89.error 误差 ,MD>Jx|
90.expected error 预期误差 2-:` lrVd
91.population 总体 5=;'LWXCJ
92.sampling risk 抽样风险 hxGo~<. :
93.non- sampling risk 非抽样风险 u<HJFGLzI
94.sampling unit 抽样单位 h5[.G!
95.statistical sampling 统计抽样 ;$UB@)7%
96.tolerable error 可容忍误差 Qe=eer~jI
97.the risk of under reliance 信赖不足风险 qwo{34
98.the risk of over reliance 信赖过度风险 l+?sR<e?!
99.the risk of incorrect rejection 误拒风险 7[8d-Sf24{
100. the risk of incorrect acceptance 误受风险 X{qa|6S,F
101.working trial balance 试算平衡表 ?)4c!3#
102.index and cross-referencing 索引和交叉索引 ['I5(M@
103.cash receipt 现金收入 7gt%[r M
104.cash disbursement 现金支出 ?<soX8_1
105.bank statement 银行对账单 Tg v]3
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106.bank reconciliation 银行存款余额调节表 T7*p
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107.balance sheet date 资产负债表日 JwUz4
108.net realizable value 可变现净值 b>|d Q
109.storeroom 仓库
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110.sale invoice 销售发票 WQHlf0]
111.price list 价目表 $HV`bJ5!L*
112.positive confirmation request 积极式询证函 9>d~g!u=
113.negative confirmation request 消极式询证函 -yY]0
114.purchase requisition 请购单 I0sw/,J/Z
115.receiving report 验收报告 OWmI$_L
116.gross margin 毛利 Fw6x
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117.manufacturing overhead 制造费用 d C6t+
118.material requisition 领料单 _\AT_Zmy
119.inventory-taking 存货盘点 {-s7_\|p(
120.bond certificate 债券 0j[%L!h
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121.stock certificate 股票 @3
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122.audit report 审计报告 3yM!BTlX
123.entity 被审计单位 200Fd8Ju
124.addressee of the audit report 审计报告的收件人 Fh ^Ax3P(
125.unqualified opinion 无保留意见 *l'5z)]
126.qualified opinion 保留意见 s=)1:jYk
127.disclaimer of opinion 无法表示意见 @.KFWAm
128.adverse opinion 否定意见 -}Gk@=$G
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A (1)ABC 作业基础成本计算 ['@R]Si"!
A (2)absorbed overhead 已吸收制造费用 C?PgC~y)
A (3)absorption costing 吸收成本计算 50`<[w<J
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A (4)account 账户,报表 3d>xg%?
A (5)accounting postulate 会计假设 }I#,o!)Vd
A (6)accounting series release 会计公告文件 *iujJi
A (7)accounting valuation 会计计价 fngk<$lvg
A (8)account sale 承销清单 9X87"
A (9)accountability concept 经营责任概念 qF4pTQf
A (10)accountancy 会计职业 M!]g36h[
A (11)accountant 会计师 c +]5[6
A (12)accounting 会计 k0-,qM#p;X
A (13)agency cost 代理成本 )cxML<j'
A (14)accounting bases 会计基础 yA-UXKT
A (15)accounting manual 会计手册 M\be a
A (16)accounting period 会计期间 8Sg:HU\
A (17)accounting policies 会计方针 ~@EBW3>~5
A (18)accounting rate of return 会计报酬率 1EA} [x
A (19)accounting reference date 会计参照日 qvN 5[rb
A (20)accounting reference period 会计参照期间 "z ;ky8
A (21)accrual concept 应计概念 8J+:5b_?
A (22)accrual expenses 应计费用 *qL"&h5W
A (23)acid test ration 速动比率(酸性测试比率) (khMjFOg
A (24)acquisition 购置 "pkn
A (25)acquisition accounting 收购会计 ~ (d#T |ez
A (26)activity based accounting 作业基础成本计算 #6qLu
A (27)adjusting events 调整事项 HXRK<6k$
A (28)administrative expenses 行政管理费 c^
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A (29)advice note 发货通知 ? Eh)JJt
A (30)amortization 摊销 "(SZ;y
A (31)analytical review 分析性检查 ~JxAo\2i
A (32)annual equivalent cost 年度等量成本法 UNd+MHE74I
A (33)annual report and accounts 年度报告和报表 _;`g*Kx
A (34)appraisal cost 检验成本 ^1w*$5YI
A (35)appropriation account 盈余分配账户 D*o[a#2_
A (36)articles of association 公司章程细则 )w!*6<