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注会《审计》英语常用词汇 syW[uXNLZ
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1.audit 审计 nt$PA(Y
2.attestation 鉴证 f&4+-w.:V|
3.credibility 可信赖程度 z2YYxJc&w
4.audit of financial statements 财务报表审计 nMzt_Il I
5.agreed-upon procedures 执行商定程序 p-{ 4 $W
6.high levels of assurance 高水平保证 ~6kF`}5
7.compilation 编制 e8("G[P>
8.reliability 可靠性 X}(X\rp
9.relevance 相关性 "$farDDoF
10.professional skepticism 职业谨慎 ;&=CZ6vH
11.objectivity 客观性 lwX9:[Z
12. professional competence 专业胜任能力 STjb2t,a
13.Senior/CPA-in-charge 项目经理 !7
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14.audit engagement letter 业务约定书 01-rBto$
15.recurring audit 连续审计 36(qe"s
16.the client 委托人 Yq00<kIDJ
17.change CPA 更换注册会计师 _]o7iqtv
18.the existing CPA 现任注册会计师 ai$l7]7
19.the successor CPA 后任注册会计师 ?wG
20.the preceding CPA前任注册会计师 {AD-p!6G
21.issue the audit report 出具审计报告 2[`n<R\
22.expert 专家 }||p#R@?
23.the board of directors 董事会 i4D]>
24.knowledge of the entity‘ s business 了解被审计单位情况 |e@1@q(a[]
25.assess material misstatement risks评估重大错报风险 f\=
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,H"}Rw
27.a general knowledge of —— 初步了解―――的情况 F]6G<6T[
28.a more knowledge of—— 进一步了解的情况 *
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29.the prior year‘s working papers 以前年度工作底稿 '+/mt_re=
30.minutes of meeting 会议纪要 )yb~ kbe
31.business risks 经营风险 d^RcJ3w
32.appropriateness 适当性 J[6/dM
33.accounting estimate 会计估计 drjNK!XL@
34.management representations 管理层声明 a. D cmy{
35.going concern assumption 持续经营假设 /]z#V'
36.audit plan 审计计划 9)vU/fJ|
37.significant audit areas 重点审计领域 6Zn[l,\
38.error 错误 cI8\d 4/py
39.fraud舞弊 33lh~+C
40.modified or additional procedures 修改或追加审计程序 bS8$[7OhX
41.misappropriation of assets 侵占资产 yOlVS@7
42.transactions without substance 虚假交易 *(yw6(9%
43.unusual pressures 异常压力 [DjlkA/Zg
44.the suspected noncompliance 涉嫌存在违法行为 V)~b+D
45.materialiy 重要性 2*w`l|Sx
46.exceed the materiality level 超过重要性水平 OXM=@B<"
47.approach the materiality level 接近重要性水平 Xk%eU>d
48.an acceptably low level 可接受水平 ;q
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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 E]~#EFc
50.misstatements or omissions 错报或漏报 GPh;r7xg6
51.aggregate 总计 -
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52.subsequent events 期后事项 81|[Y'f
53.adjust the financial statements 调整财务报表 "6%{#TZ
54.perform additional audit procedures 实施追加的审计程序 C<a&]dN/
55.audit risk 审计风险 ^E\4`
56.detection risk 检查风险 sYXLVJ>b
57.inappropriate audit opinion 不适当的审计意见 h~sTi
58.material misstatement 重大的错报 -V2`[k
59.tolerable misstatement 可容忍错报 Hfj.8$
60.the acceptable level of detection risk 可接受的检查风险 -:_3N2U=+
61.assessed level of material misstatement risk 重大错报风险的评估水平 ck
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62.simall business 小规模企业 '>|Kd{J0
63.accounting system 会计系统 C~>0K,C0^
64.test of control 控制测试 /V+7:WDj
65.walk-through test 穿行测试 Bj6%mI42hl
66.communication 沟通 zwQ#Yvd
67.flow chart 流程图 3'L =S
68.reperformance of internal control 重新执行 u8?$
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69.audit evidence 审计证据 m=h/A xW
70.substantive procedures 实质性程序 ~5|R`%
71.assertions 认定 Ew.6y=Ba
72.esistence 存在 KI\bV0$p<
73.occurrence 发生 F#9^RA)9
74.completeness 完整性 ^"lEa-g&
75.rights and obligations 权利和义务 =[aiW
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76.valuation and allocation 计价和分摊 \>oy2{=;'
77.cutoff 截止 v\9f 8|K
78.accuracy 准确性 :_HdOm
79.classification 分类 g51UIN]o-
80.inspection 检查 N\]-/$ z
81.supervision of counting 监盘 ,tZL"
82.observation 观察 Xajt][
83.confirmation 函证 R>Ox(MG
84.computation 计算 Y#9bM$x7
85.analytical procedures 分析程序 fS'` 9
86.vouch 核对 W+GBSl
87.trace 追查 I
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88.audit sampling 审计抽样 WaX!y$/z
89.error 误差 -0`n(`2
90.expected error 预期误差 w?"M
91.population 总体 fbdpDVmpU
92.sampling risk 抽样风险 s4f{ziLp
93.non- sampling risk 非抽样风险 "t
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94.sampling unit 抽样单位 PVxu8n
95.statistical sampling 统计抽样 Rc9>^>w
96.tolerable error 可容忍误差 a)S6Z
97.the risk of under reliance 信赖不足风险 }3WP:Et
98.the risk of over reliance 信赖过度风险 By[M|4a
99.the risk of incorrect rejection 误拒风险 _'y`hKeI[
100. the risk of incorrect acceptance 误受风险 QS4~":D/C
101.working trial balance 试算平衡表 hDg"?{
102.index and cross-referencing 索引和交叉索引 'bH~
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103.cash receipt 现金收入 @+Nf@LJ
104.cash disbursement 现金支出 "ig)7X+Wz|
105.bank statement 银行对账单 !%(kMN
106.bank reconciliation 银行存款余额调节表 XLYGhM
107.balance sheet date 资产负债表日 OqH3.@eK
108.net realizable value 可变现净值 -~J5aG[@~>
109.storeroom 仓库 !YO'u'4<aK
110.sale invoice 销售发票 PD^ 6Ywn>s
111.price list 价目表 M.qv'zV`xG
112.positive confirmation request 积极式询证函 7z\#"~(.
113.negative confirmation request 消极式询证函 Y HS/|-
114.purchase requisition 请购单 icVB?M,m
115.receiving report 验收报告 "Il)_Ui
116.gross margin 毛利 hH05
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117.manufacturing overhead 制造费用 3H>\hZ
118.material requisition 领料单
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119.inventory-taking 存货盘点 E}0g
120.bond certificate 债券 L|b[6[XTHL
121.stock certificate 股票 hhU\$'0B-
122.audit report 审计报告 H<nA*Zf2@R
123.entity 被审计单位 5TeGdfu @
124.addressee of the audit report 审计报告的收件人 h~._R6y
125.unqualified opinion 无保留意见 XXwo(trs~=
126.qualified opinion 保留意见 {{pN7Z
127.disclaimer of opinion 无法表示意见 /c!^(5K
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128.adverse opinion 否定意见 {5ehm
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A (1)ABC 作业基础成本计算 h^,L) E
A (2)absorbed overhead 已吸收制造费用 o7PS1qcya<
A (3)absorption costing 吸收成本计算 $Dv5TUKw
A (4)account 账户,报表 5w~J"P6jg
A (5)accounting postulate 会计假设 8090+ (U
A (6)accounting series release 会计公告文件 >s.y1Vg~C
A (7)accounting valuation 会计计价 "?iyvzo
A (8)account sale 承销清单 M,oZ_tY%
A (9)accountability concept 经营责任概念 qrZ3`@C4k
A (10)accountancy 会计职业 /#t::b+>x
A (11)accountant 会计师 #tw_`yh
A (12)accounting 会计 {od@Sl
A (13)agency cost 代理成本 ]j*uD317
A (14)accounting bases 会计基础 tU!Yg"4Q
A (15)accounting manual 会计手册 4OAR ["f
A (16)accounting period 会计期间 QaA?UzB
A (17)accounting policies 会计方针 k`z]l;:
A (18)accounting rate of return 会计报酬率 {}RU'<D
A (19)accounting reference date 会计参照日 w|0:0Rc~u
A (20)accounting reference period 会计参照期间 S$40nM
A (21)accrual concept 应计概念 ^e$!19g
A (22)accrual expenses 应计费用 ?Ycl!0m
A (23)acid test ration 速动比率(酸性测试比率) VKlC`k8L
A (24)acquisition 购置 &U([Wd?E2
A (25)acquisition accounting 收购会计 +`$$^x
A (26)activity based accounting 作业基础成本计算 BT$Oh4y4
A (27)adjusting events 调整事项 MIiBNNURX
A (28)administrative expenses 行政管理费 Z@*!0~NH=4
A (29)advice note 发货通知 AG;KXL[V
A (30)amortization 摊销 U1rr=h
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A (31)analytical review 分析性检查 kf |J
A (32)annual equivalent cost 年度等量成本法 FKhgUnw
A (33)annual report and accounts 年度报告和报表 CeUXGa|C
A (34)appraisal cost 检验成本 0$=U\[og
A (35)appropriation account 盈余分配账户 v:w^$]4
A (36)articles of association 公司章程细则 ^LXsU]
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A (37)assets 资产 \PG_i' R
A (38)assets cover 资产保障 *]
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A (39)asset value per share 每股资产价值 0;OZ|;Z
A (40)associated company 联营公司 0xvSi9
A (41)attainable standard 可达标准 {utnbtmu
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A (42)attributable profit 可归属利润 *
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A (43)audit 审计 @`^Z5n.4
A (44)audit report 审计报告 \F+".X#jh
A (45)auditing standards 审计准则 4 +p1`
A (46)authorized share capital 额定股本 -H|!KnR
A (47)available hours 可用小时 w?M"`O(
A (48)avoidable costs 可避免成本 497 l2}0
B (49)back-to-back loan 易币贷款 ,[dvs&-*
B (50)backflush accounting 倒退成本计算 QvOl-Lfc
B (51)bad debts 坏帐 xbHI4A"
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B (52)bad debts ratio 坏帐比率 SD@ 0X[
B (53)bank charges 银行手续费 &t