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注会《审计》英语常用词汇 }Rw ,4
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1.audit 审计 ciS,
2.attestation 鉴证 JaRsm'SIk~
3.credibility 可信赖程度 2Ckx.m &
4.audit of financial statements 财务报表审计 vNv!fkl
5.agreed-upon procedures 执行商定程序 Y"MHs0O5>
6.high levels of assurance 高水平保证 *$<W"@%^J
7.compilation 编制 V|_
h[hXE
8.reliability 可靠性 yk`qF'4]
9.relevance 相关性 >SK:b/i
10.professional skepticism 职业谨慎 h0rPMd(K
11.objectivity 客观性 kJ_8|
12. professional competence 专业胜任能力 zOs}v{8"
13.Senior/CPA-in-charge 项目经理 ?@.v*'qR
14.audit engagement letter 业务约定书 7pyzPc#_
15.recurring audit 连续审计 r\;fyeH
16.the client 委托人 K"0IW A
17.change CPA 更换注册会计师 V]p{jLG
18.the existing CPA 现任注册会计师 hL&$` Q
19.the successor CPA 后任注册会计师 jb.H[n,\
20.the preceding CPA前任注册会计师 C_Ewu*T7
21.issue the audit report 出具审计报告 XVN`J]XHk
22.expert 专家 3T2]V?
23.the board of directors 董事会 @x}"aJgl
24.knowledge of the entity‘ s business 了解被审计单位情况
}~/b%^
25.assess material misstatement risks评估重大错报风险 !#c'|
*k
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 y QW7ng7D0
27.a general knowledge of —— 初步了解―――的情况 -!j6&
28.a more knowledge of—— 进一步了解的情况 i41~-?Bc
29.the prior year‘s working papers 以前年度工作底稿 x=oV
!x
30.minutes of meeting 会议纪要 CF '&Yo
31.business risks 经营风险 <e2l@@#oy
32.appropriateness 适当性 _
p-e)J$7
33.accounting estimate 会计估计 . 5(YL8d
34.management representations 管理层声明 0X=F(,>9
35.going concern assumption 持续经营假设 zw>L0gC
36.audit plan 审计计划 {]T?) !Vm
37.significant audit areas 重点审计领域 X8$i*#D
38.error 错误 =&bI-
39.fraud舞弊 %f;dn<m=c
40.modified or additional procedures 修改或追加审计程序 {%R^8
41.misappropriation of assets 侵占资产 s<s}6|Z
42.transactions without substance 虚假交易 fST.p|b7
43.unusual pressures 异常压力 1!<t8,W4
44.the suspected noncompliance 涉嫌存在违法行为 Q/+`9z+c
45.materialiy 重要性 @NL
cO}
46.exceed the materiality level 超过重要性水平 s@F&N9o
h
47.approach the materiality level 接近重要性水平 +OE!Uqnt
48.an acceptably low level 可接受水平 bhqSqU}6~
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 h'y%TOob
50.misstatements or omissions 错报或漏报 Y[{:?i~9,
51.aggregate 总计 ngo> ^9/8
52.subsequent events 期后事项 y [8;mCh
53.adjust the financial statements 调整财务报表 OETo?Wg1Z
54.perform additional audit procedures 实施追加的审计程序 EwC]%BZP
55.audit risk 审计风险 .XJ'2yKof
56.detection risk 检查风险 QyD0WC}i
57.inappropriate audit opinion 不适当的审计意见 _K^Q]V[nZ
58.material misstatement 重大的错报 }L\;W:0
59.tolerable misstatement 可容忍错报 {R}F4k
60.the acceptable level of detection risk 可接受的检查风险 Bf utmI
61.assessed level of material misstatement risk 重大错报风险的评估水平 u m9yO'[C
62.simall business 小规模企业 @J[@Pu O
63.accounting system 会计系统 U#jz5<r
64.test of control 控制测试 0q}i5%m7
65.walk-through test 穿行测试 3UZd_?JI[^
66.communication 沟通 +Nt4R:N
67.flow chart 流程图 Mog>W&U
68.reperformance of internal control 重新执行 2S?7j[@%i`
69.audit evidence 审计证据 Q{l,4P
70.substantive procedures 实质性程序 M3
tl4%j
71.assertions 认定 JrzPDb`m
72.esistence 存在 )?F&`+
73.occurrence 发生 {^N,=m\
74.completeness 完整性 UA>=#
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75.rights and obligations 权利和义务 -?Cr&!*B
76.valuation and allocation 计价和分摊 \|HEe{nA
77.cutoff 截止 uo#1^`P
78.accuracy 准确性 b] 5weS-<
79.classification 分类 ,mHME~
80.inspection 检查 J @Hg7Faz
81.supervision of counting 监盘 |Y7SP]/`gB
82.observation 观察 &dyQ6i$],
83.confirmation 函证 1}(22Q;
84.computation 计算 xl&@g)Jj
85.analytical procedures 分析程序 6TP
/0o)
86.vouch 核对 .shi?aWm
87.trace 追查 &
l>nzJ5?
88.audit sampling 审计抽样 19E(Hsz
89.error 误差 /K:r4Kw
90.expected error 预期误差 F%w!I 9
91.population 总体 O_FB^BB
92.sampling risk 抽样风险 `
Fd
\dn
93.non- sampling risk 非抽样风险 qM\
2f<)
94.sampling unit 抽样单位 .5|[gBK
95.statistical sampling 统计抽样 ~y<0Cc3Vs
96.tolerable error 可容忍误差 Z)@vJZ*7(
97.the risk of under reliance 信赖不足风险 5X{|*?>T
98.the risk of over reliance 信赖过度风险 1j?P$%p
99.the risk of incorrect rejection 误拒风险 )lG}B U.
100. the risk of incorrect acceptance 误受风险 %3z[;&*3O
101.working trial balance 试算平衡表 IiPX`V>RC
102.index and cross-referencing 索引和交叉索引 .?Eb{W)^br
103.cash receipt 现金收入 @6;OF5VsQ
104.cash disbursement 现金支出 wWl?c
105.bank statement 银行对账单 cY?|RXNmZ
106.bank reconciliation 银行存款余额调节表 fn}E1w
107.balance sheet date 资产负债表日 R{g=
N%O
108.net realizable value 可变现净值 7:4c\C0
109.storeroom 仓库 4Mt3<W5
110.sale invoice 销售发票 ~74Sq'j9Wt
111.price list 价目表 \{h_i
FU!
112.positive confirmation request 积极式询证函 )D8
op;Fn
113.negative confirmation request 消极式询证函 1Lb)S@Q`*R
114.purchase requisition 请购单 o,7|=.-b
115.receiving report 验收报告 *!QmYH5r0
116.gross margin 毛利 %' DOFiU
117.manufacturing overhead 制造费用 `OW'AS |
118.material requisition 领料单 Y@FYo>0O
119.inventory-taking 存货盘点 9UM)"I&k
120.bond certificate 债券 yYz{*hq
121.stock certificate 股票 OyO<A3
122.audit report 审计报告 ;Q{D]4
123.entity 被审计单位 a 0SZw
124.addressee of the audit report 审计报告的收件人 d{fd
5jv;
125.unqualified opinion 无保留意见 FB6Lz5:Vf
126.qualified opinion 保留意见 a%%7Ew ?
127.disclaimer of opinion 无法表示意见 ex>7f%\
128.adverse opinion 否定意见 F_@B ` ,
x^lcT
A (1)ABC 作业基础成本计算 cH_qHXi[G
A (2)absorbed overhead 已吸收制造费用 aL(G0@(
A (3)absorption costing 吸收成本计算 Ii0\
Skb
A (4)account 账户,报表 ^G!cv
A (5)accounting postulate 会计假设 ffP]U4
A (6)accounting series release 会计公告文件 Xt$qjtVM
A (7)accounting valuation 会计计价 tA1?8`bQ
A (8)account sale 承销清单 "Q@m7j)(
A (9)accountability concept 经营责任概念 u!X~!h-6~
A (10)accountancy 会计职业 ^Gk)aX
A (11)accountant 会计师 Cu@q*:'
A (12)accounting 会计 dA<%4_WZty
A (13)agency cost 代理成本 DuC#tDP
A (14)accounting bases 会计基础 ?d Jd7+A
A (15)accounting manual 会计手册 OU{c|O
A (16)accounting period 会计期间 xP\s^]e
A (17)accounting policies 会计方针 []>rYZ9bv
A (18)accounting rate of return 会计报酬率 N82 6xvA
A (19)accounting reference date 会计参照日 ;1&"]N%
A (20)accounting reference period 会计参照期间 SPqJ
[F
A (21)accrual concept 应计概念 C@a I*+@-"
A (22)accrual expenses 应计费用 > TYDkEs0
A (23)acid test ration 速动比率(酸性测试比率) 0MRWx%CR
A (24)acquisition 购置 >/-H!jUF]
A (25)acquisition accounting 收购会计 pCt2-aam
A (26)activity based accounting 作业基础成本计算 z}-CU GS
A (27)adjusting events 调整事项 t?9J'.p
A (28)administrative expenses 行政管理费 "|JbdI]%P
A (29)advice note 发货通知 $~5H-wJ
A (30)amortization 摊销 dNR/|
A (31)analytical review 分析性检查 <lzC|>BG
A (32)annual equivalent cost 年度等量成本法 SY
Bp-o
A (33)annual report and accounts 年度报告和报表 0[UI'2
A (34)appraisal cost 检验成本 h[dJNawL
A (35)appropriation account 盈余分配账户 18X?CoM~
A (36)articles of association 公司章程细则 A.*e8a/6X
A (37)assets 资产 k
-G9'c~
A (38)assets cover 资产保障 4D&