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注会《审计》英语常用词汇 \k8| 3Y~g
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1.audit 审计 $_5@NOZ,M
2.attestation 鉴证 oI!L2
3.credibility 可信赖程度 `2j \(N,
4.audit of financial statements 财务报表审计 X5M{
No>z
5.agreed-upon procedures 执行商定程序 _;M46o%h
6.high levels of assurance 高水平保证 w^.^XK4v.
7.compilation 编制 bay7%[BLB
8.reliability 可靠性 P/'9k0zs)
9.relevance 相关性 a9OJC4\
10.professional skepticism 职业谨慎 |<YoH$.
11.objectivity 客观性 9Xr @ll
12. professional competence 专业胜任能力 bhIyq4N
13.Senior/CPA-in-charge 项目经理 T{L{<+9%
14.audit engagement letter 业务约定书 5_d=~whO&2
15.recurring audit 连续审计 \w]c<gM K
16.the client 委托人
CUS^j
17.change CPA 更换注册会计师 <Bmqox0
18.the existing CPA 现任注册会计师 p
PF]&:&-b
19.the successor CPA 后任注册会计师 0>E0}AvkT
20.the preceding CPA前任注册会计师 iTt#%Fs)4M
21.issue the audit report 出具审计报告 K]b_JDEk
22.expert 专家 E2PMcT{)_
23.the board of directors 董事会 V&'
:S{i
24.knowledge of the entity‘ s business 了解被审计单位情况 [~
Wiy3n
25.assess material misstatement risks评估重大错报风险 Fe
4QWB6\U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L
1fK
27.a general knowledge of —— 初步了解―――的情况 5&uS700
28.a more knowledge of—— 进一步了解的情况 Od>^yhn
29.the prior year‘s working papers 以前年度工作底稿 P p}N-me>_
30.minutes of meeting 会议纪要 CD]2a@j{
31.business risks 经营风险 dXe.
5XC
32.appropriateness 适当性 l<](8oc.
w
33.accounting estimate 会计估计 0'DlsC/`*
34.management representations 管理层声明 'm;M+:l
6
35.going concern assumption 持续经营假设 owA0I'|V-A
36.audit plan 审计计划 `mI%Se
37.significant audit areas 重点审计领域 xTnd9'Pk`:
38.error 错误 +18)e;
39.fraud舞弊 eBK s-2r
40.modified or additional procedures 修改或追加审计程序 :\0q\2e[<
41.misappropriation of assets 侵占资产 )6S
;w7
42.transactions without substance 虚假交易 .CrrjS w
43.unusual pressures 异常压力 I)$of9
44.the suspected noncompliance 涉嫌存在违法行为 _t:l:x.;T
45.materialiy 重要性 9"@P.8_
46.exceed the materiality level 超过重要性水平 m-SP #?3
47.approach the materiality level 接近重要性水平 u#+p6%?k
48.an acceptably low level 可接受水平 YzcuS/~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 3wS{@'
50.misstatements or omissions 错报或漏报 O1o.^i$-M
51.aggregate 总计 LE15y>
52.subsequent events 期后事项 ,tEvz
53.adjust the financial statements 调整财务报表 gc'C"(TO(
54.perform additional audit procedures 实施追加的审计程序 /nK)esB1L
55.audit risk 审计风险 !lSxBr[dQ
56.detection risk 检查风险 m_%1IJ
57.inappropriate audit opinion 不适当的审计意见 mErXdb|L
58.material misstatement 重大的错报 >.D0McQg
59.tolerable misstatement 可容忍错报 ~YIGOL"?
60.the acceptable level of detection risk 可接受的检查风险 oCLs"L-r{
61.assessed level of material misstatement risk 重大错报风险的评估水平 $z7[RLu0!
62.simall business 小规模企业 q2I;Ly\3o
63.accounting system 会计系统 XA[GF6W,Y
64.test of control 控制测试 u}QB-oU
65.walk-through test 穿行测试 w"CcWng1
66.communication 沟通 ASuxty
67.flow chart 流程图 ~&/|J)}
68.reperformance of internal control 重新执行 /`iBv
8!
69.audit evidence 审计证据 mx#H+:}&r
70.substantive procedures 实质性程序 o W)M&$oS
71.assertions 认定 4>4*4!KR}
72.esistence 存在 hT&,5zaWdv
73.occurrence 发生 +uF!.!}
74.completeness 完整性 L3Leb%,!
75.rights and obligations 权利和义务 )Oq N\
76.valuation and allocation 计价和分摊 GHHErXT\a
77.cutoff 截止 r<;bArs-u
78.accuracy 准确性 ObC
79.classification 分类 >'i
d/
80.inspection 检查 S9Fg0E+J
81.supervision of counting 监盘 bQ-5uFe~$B
82.observation 观察 (/&IBd-
83.confirmation 函证 ]fXMp*LvY
84.computation 计算 u7u8cVF
85.analytical procedures 分析程序 =&*:
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86.vouch 核对 , #yE#8
87.trace 追查 6 ^X$;
88.audit sampling 审计抽样 o~
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89.error 误差 |Xblz1>DF
90.expected error 预期误差 S;$@?vF
91.population 总体 %$j)?e
92.sampling risk 抽样风险 &XosDt
93.non- sampling risk 非抽样风险 =2#a@D6Bl
94.sampling unit 抽样单位 9l+`O0.@
95.statistical sampling 统计抽样 0s = h*"[
96.tolerable error 可容忍误差 3,j)PKf
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97.the risk of under reliance 信赖不足风险 /&=E=S6
98.the risk of over reliance 信赖过度风险 7z
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99.the risk of incorrect rejection 误拒风险 ND
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100. the risk of incorrect acceptance 误受风险 2}u hPW+
101.working trial balance 试算平衡表 zCD?5*7
102.index and cross-referencing 索引和交叉索引 pmyHto"
103.cash receipt 现金收入 w,NK]<dU@
104.cash disbursement 现金支出 bz_Zk
105.bank statement 银行对账单 'kc_Ov
VA
106.bank reconciliation 银行存款余额调节表 ~R.8r-kD`
107.balance sheet date 资产负债表日 nnmn@t(%r
108.net realizable value 可变现净值 ?H7*? HV
109.storeroom 仓库 ze
Qgg|;
110.sale invoice 销售发票 &0Zn21q
111.price list 价目表 ~V?O%1)k?\
112.positive confirmation request 积极式询证函 cA"',N8!5
113.negative confirmation request 消极式询证函 W|@EK E.k
114.purchase requisition 请购单 ZLdvzH@'
115.receiving report 验收报告 i^(_Gk
116.gross margin 毛利 <ns[(
Q
117.manufacturing overhead 制造费用 irCS}Dbw
118.material requisition 领料单 AiSO|!<.N
119.inventory-taking 存货盘点 QBa1c-Y
120.bond certificate 债券 %4U;Rdq&Ud
121.stock certificate 股票 w[z^B&
122.audit report 审计报告 p5^,3&
123.entity 被审计单位 *
B,D#;6
124.addressee of the audit report 审计报告的收件人 2%N$Y]
125.unqualified opinion 无保留意见 :W,6zv(..u
126.qualified opinion 保留意见 qUSImgg
127.disclaimer of opinion 无法表示意见 T#^
128.adverse opinion 否定意见 s)"C~w^
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A (1)ABC 作业基础成本计算 cTmoz.0
A (2)absorbed overhead 已吸收制造费用 %y33evX/B
A (3)absorption costing 吸收成本计算 &R/)#NAp
A (4)account 账户,报表 /hf}f=7kH
A (5)accounting postulate 会计假设 >z6(fM`i
A (6)accounting series release 会计公告文件 .MuS"R{y
A (7)accounting valuation 会计计价 } ab@Nd$
A (8)account sale 承销清单 xBd#
A (9)accountability concept 经营责任概念 sT dD=>
A (10)accountancy 会计职业 W-@A
A (11)accountant 会计师 z
%` \p
A (12)accounting 会计 aQwc Py|1R
A (13)agency cost 代理成本 _n_lO8mK
A (14)accounting bases 会计基础 >e*m8gm#
A (15)accounting manual 会计手册 L5
""
A (16)accounting period 会计期间 h@FDP#H
A (17)accounting policies 会计方针 JpE4 o2
A (18)accounting rate of return 会计报酬率 blph&[`}I
A (19)accounting reference date 会计参照日 ,"
A (20)accounting reference period 会计参照期间 E\#hcvP
A (21)accrual concept 应计概念 CQ2{5
A (22)accrual expenses 应计费用 4)+MvKxjS
A (23)acid test ration 速动比率(酸性测试比率) Ae:(_UJz
A (24)acquisition 购置 Dna0M0
A (25)acquisition accounting 收购会计 y%k\=:m
A (26)activity based accounting 作业基础成本计算 VYkOJAEBg
A (27)adjusting events 调整事项 /HgdTyR)
A (28)administrative expenses 行政管理费 {bL6%._C
A (29)advice note 发货通知 4&)*PKq
A (30)amortization 摊销 qyv9]
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A (31)analytical review 分析性检查 ed4:r/Dpo
A (32)annual equivalent cost 年度等量成本法 `w6\II)aB
A (33)annual report and accounts 年度报告和报表 =v=a:e
A (34)appraisal cost 检验成本 ;oVdkp
A (35)appropriation account 盈余分配账户 p!>FPS
A (36)articles of association 公司章程细则 V0z.w:-
A (37)assets 资产 :y%%Vx~
A (38)assets cover 资产保障 @Z~lM5n$8
A (39)asset value per share 每股资产价值 EP&