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注会《审计》英语常用词汇 e:
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1.audit 审计 Q(w;
2.attestation 鉴证 &l2x
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3.credibility 可信赖程度 bxh-#x
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4.audit of financial statements 财务报表审计 M4)U
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5.agreed-upon procedures 执行商定程序 ?=Ceo#Er
6.high levels of assurance 高水平保证 %|H]T]s
7.compilation 编制 xT&~
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8.reliability 可靠性 vE(]!CB
9.relevance 相关性 }@6Ze$>
10.professional skepticism 职业谨慎 M2cGr
11.objectivity 客观性 hA 5p'a+K
12. professional competence 专业胜任能力 X9?)P5h=
13.Senior/CPA-in-charge 项目经理 P@UE.0NYX
14.audit engagement letter 业务约定书 *ilh/Hd>
15.recurring audit 连续审计 If'2
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16.the client 委托人 _s@PL59,
17.change CPA 更换注册会计师 \12G,tBH
18.the existing CPA 现任注册会计师 u4FD}nV
19.the successor CPA 后任注册会计师 ktfm
20.the preceding CPA前任注册会计师 JqO1 a?H
21.issue the audit report 出具审计报告 tUH?N/qn
22.expert 专家 c?CfM>
23.the board of directors 董事会 V.
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24.knowledge of the entity‘ s business 了解被审计单位情况 ^dLu#,;
25.assess material misstatement risks评估重大错报风险 L< =Dl
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 %]7 6u7b/
27.a general knowledge of —— 初步了解―――的情况 ?u:`?(\
28.a more knowledge of—— 进一步了解的情况 (]c
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29.the prior year‘s working papers 以前年度工作底稿 O#;sY`fy_M
30.minutes of meeting 会议纪要 q
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31.business risks 经营风险 j17h_ a;
32.appropriateness 适当性 qZF&^pCF}
33.accounting estimate 会计估计 \;MP|:{pU
34.management representations 管理层声明 b}NNkM
35.going concern assumption 持续经营假设 ( gg )?
36.audit plan 审计计划 ?`e@ o?
37.significant audit areas 重点审计领域
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38.error 错误 0'6ai=W
39.fraud舞弊 4F.,Y3
40.modified or additional procedures 修改或追加审计程序 N4,oO H~
41.misappropriation of assets 侵占资产 s1wlO y
42.transactions without substance 虚假交易 |HT7m5tu4
43.unusual pressures 异常压力 Q(-&}cY
44.the suspected noncompliance 涉嫌存在违法行为 8GW+:
45.materialiy 重要性 mWZP.w^-
46.exceed the materiality level 超过重要性水平 XcT!4xG0
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 (<>??(VM
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 z4_
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50.misstatements or omissions 错报或漏报 4o M~
51.aggregate 总计 T1$
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52.subsequent events 期后事项 c6 &k?Puy
53.adjust the financial statements 调整财务报表 _fZec+oM
54.perform additional audit procedures 实施追加的审计程序 pW.WJ`Rk
55.audit risk 审计风险 \h3HaNC
56.detection risk 检查风险 #z >I =gl
57.inappropriate audit opinion 不适当的审计意见 DgcS@N
58.material misstatement 重大的错报 'V^M+ng
59.tolerable misstatement 可容忍错报 Mm*V;ADF
60.the acceptable level of detection risk 可接受的检查风险 mW!n%f
61.assessed level of material misstatement risk 重大错报风险的评估水平 -V;Y4,:c
62.simall business 小规模企业 }*rS g .
63.accounting system 会计系统 A^M]vk%dg
64.test of control 控制测试 s9"X.-!
65.walk-through test 穿行测试 'gor*-o:wu
66.communication 沟通 X<IW5*
67.flow chart 流程图 6
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68.reperformance of internal control 重新执行 xdbzpU
69.audit evidence 审计证据 xltN-<n7
70.substantive procedures 实质性程序 "
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71.assertions 认定 ` Ny
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72.esistence 存在 [;I
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73.occurrence 发生 bP-(N14x+
74.completeness 完整性 hd'fWFWN
75.rights and obligations 权利和义务 V
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76.valuation and allocation 计价和分摊 \Y"S4<"R
77.cutoff 截止 @&m]:GR
78.accuracy 准确性 )t+pwh!8
79.classification 分类 &iw,||#
80.inspection 检查 TYD( 6N
81.supervision of counting 监盘 4|&/#Cz^Y
82.observation 观察 :Ef!gpS}?R
83.confirmation 函证 !yj1X
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84.computation 计算 $+J39%Y!^
85.analytical procedures 分析程序 kwUUvF7w
86.vouch 核对 Z<>gx m<
87.trace 追查 j?*n@'
88.audit sampling 审计抽样 VRY(@# q
89.error 误差 3<<wHK;)
90.expected error 预期误差 X=-= z5
91.population 总体 2~hdJ/
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 ]vB^%
94.sampling unit 抽样单位 Dti-*LB1
95.statistical sampling 统计抽样 pD[&,gV$
96.tolerable error 可容忍误差 X\!q8KEpR&
97.the risk of under reliance 信赖不足风险 H+I,c1sF
98.the risk of over reliance 信赖过度风险 ZiY2N*,VO
99.the risk of incorrect rejection 误拒风险 V0m1>{
100. the risk of incorrect acceptance 误受风险 EsWB |V>
101.working trial balance 试算平衡表 16eP7s
102.index and cross-referencing 索引和交叉索引 I`XOvSO
103.cash receipt 现金收入 yB7si(,1>
104.cash disbursement 现金支出 vcy1itY
105.bank statement 银行对账单 cHr]{@7Cs
106.bank reconciliation 银行存款余额调节表 !-
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107.balance sheet date 资产负债表日 32+N?[9
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108.net realizable value 可变现净值 }N-UlL(
109.storeroom 仓库 !lzj.|7=1
110.sale invoice 销售发票 p&Nav,9x
111.price list 价目表 *IbDA
112.positive confirmation request 积极式询证函 5YPIv-
113.negative confirmation request 消极式询证函 _:Q^mV=;j
114.purchase requisition 请购单 l+6@,TY1U
115.receiving report 验收报告 ,B;mG]_
116.gross margin 毛利 ?z M
117.manufacturing overhead 制造费用 *g}==o`
118.material requisition 领料单 fXnTqKAfu6
119.inventory-taking 存货盘点 jN{
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120.bond certificate 债券 D_<B^3w)
121.stock certificate 股票
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122.audit report 审计报告 ;(,GS@
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123.entity 被审计单位 9{nU\am!\
124.addressee of the audit report 审计报告的收件人 Bz,D4E$
125.unqualified opinion 无保留意见 <*Ub2B[m
126.qualified opinion 保留意见 s;1e0
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127.disclaimer of opinion 无法表示意见 .zSD`v@[
128.adverse opinion 否定意见 |I^y0Q:K
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A (1)ABC 作业基础成本计算 p{.8_#O%S
A (2)absorbed overhead 已吸收制造费用 k1fRj_@WPT
A (3)absorption costing 吸收成本计算 3cC }'j
A (4)account 账户,报表 S}7>RHe
A (5)accounting postulate 会计假设 zfjw;sUX
A (6)accounting series release 会计公告文件 Rp/-Pv
A (7)accounting valuation 会计计价 T~J?AKx
A (8)account sale 承销清单 !O{z 3W
A (9)accountability concept 经营责任概念 VAKy^nR5j
A (10)accountancy 会计职业 l1<?ONB.#
A (11)accountant 会计师 ?@UAL.y
A (12)accounting 会计 F=}Z51|:~
A (13)agency cost 代理成本 g.a| c\WH
A (14)accounting bases 会计基础 4#:\?HAu!
A (15)accounting manual 会计手册 a)S7}0|R
A (16)accounting period 会计期间 GuO`jz F
A (17)accounting policies 会计方针 *#2Rvt*Ox
A (18)accounting rate of return 会计报酬率 ;'3]{BGcU
A (19)accounting reference date 会计参照日 ]yLhJ_^
A (20)accounting reference period 会计参照期间 l!IGc:
A (21)accrual concept 应计概念 =.b Y#4
A (22)accrual expenses 应计费用 7lU.Nit
A (23)acid test ration 速动比率(酸性测试比率) *48IF33&s
A (24)acquisition 购置 ` X}85
A (25)acquisition accounting 收购会计 J#7y<
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A (26)activity based accounting 作业基础成本计算 ~ E *d G
A (27)adjusting events 调整事项 &p"(-
A (28)administrative expenses 行政管理费 G9RP^
A (29)advice note 发货通知 s'L?;:)dyB
A (30)amortization 摊销 CgnXr/!L
A (31)analytical review 分析性检查 y $V[_TN
A (32)annual equivalent cost 年度等量成本法 j} RzXJ~t
A (33)annual report and accounts 年度报告和报表 (1){A8=?o
A (34)appraisal cost 检验成本 J&6:d
A (35)appropriation account 盈余分配账户 HC7JMj
A (36)articles of association 公司章程细则 p4>,Fwy2
A (37)assets 资产 #J$qa Ul
A (38)assets cover 资产保障 AyTx' u
A (39)asset value per share 每股资产价值 n
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A (40)associated company 联营公司 SLoo:)
A (41)attainable standard 可达标准 g-@h>$<
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A (42)attributable profit 可归属利润 k/lFRi-i
A (43)audit 审计 cwynd=^nC
A (44)audit report 审计报告 i&K