]KsL(4PY
"JHdF&
注会《审计》英语常用词汇 F;I % 9-R
'a}<|Et.
r`t|}m
1.audit 审计 ]<9KX}
B
2.attestation 鉴证 jB"?iC.
3.credibility 可信赖程度 h x_,>\@
4.audit of financial statements 财务报表审计 y":Y$v,P
5.agreed-upon procedures 执行商定程序 -Fl;;jeX
6.high levels of assurance 高水平保证 nhbCk6Y5LZ
7.compilation 编制 o.)8A8
8.reliability 可靠性 !!jitFHzb
9.relevance 相关性 )Ha
`>
10.professional skepticism 职业谨慎 Pz=x$aY
11.objectivity 客观性 >= G{.H
12. professional competence 专业胜任能力 SCXH{8SS
13.Senior/CPA-in-charge 项目经理 G;^}, %<
14.audit engagement letter 业务约定书 **].d;~[l
15.recurring audit 连续审计 )#NT* @j`
16.the client 委托人 tC
4:cX
17.change CPA 更换注册会计师 6/A#P$G
18.the existing CPA 现任注册会计师 BtPUUy.
19.the successor CPA 后任注册会计师 |H.i$8_A
20.the preceding CPA前任注册会计师 n0/H2>I[
21.issue the audit report 出具审计报告 Py&DnG'H
22.expert 专家 ZmJ!ZKKch
23.the board of directors 董事会 Nb[zm|.
24.knowledge of the entity‘ s business 了解被审计单位情况 .Mn+Bd4f
25.assess material misstatement risks评估重大错报风险 'dkKBLsx
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k^x[(gw
27.a general knowledge of —— 初步了解―――的情况 \w
yn
28.a more knowledge of—— 进一步了解的情况 UJ}Xa&*H\
29.the prior year‘s working papers 以前年度工作底稿 fV 6$YCf
30.minutes of meeting 会议纪要 `{1&*4!
31.business risks 经营风险 f3g
#(1
32.appropriateness 适当性 @Lp;p$G`
33.accounting estimate 会计估计 p "J^
34.management representations 管理层声明 K GVAP
35.going concern assumption 持续经营假设 ucVWvXCr
36.audit plan 审计计划 K`BNSdEN>
37.significant audit areas 重点审计领域 hI&ugdf
38.error 错误 CY"iP,nHl
39.fraud舞弊 j@j%)CCM
40.modified or additional procedures 修改或追加审计程序 `|t X[':
41.misappropriation of assets 侵占资产 6:(R/9!P
42.transactions without substance 虚假交易 "*ot:;I
43.unusual pressures 异常压力 y<53xZi
44.the suspected noncompliance 涉嫌存在违法行为 t *8k3"
45.materialiy 重要性 c
h_1-
46.exceed the materiality level 超过重要性水平 $& 0hpg
47.approach the materiality level 接近重要性水平 m|7lDfpb
48.an acceptably low level 可接受水平 !I7bxDzK$
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 I3{koI
50.misstatements or omissions 错报或漏报 8 |@WuD
51.aggregate 总计 0:,8Ce
52.subsequent events 期后事项 Ps0g
53.adjust the financial statements 调整财务报表 vP_V%5~yN
54.perform additional audit procedures 实施追加的审计程序 J?Ed^B-
55.audit risk 审计风险 `u. /2]n
56.detection risk 检查风险 $. ;j4%%
57.inappropriate audit opinion 不适当的审计意见 r`;
"
58.material misstatement 重大的错报 ]~')OSjw
59.tolerable misstatement 可容忍错报 z>,fuR?9
60.the acceptable level of detection risk 可接受的检查风险 (Wj2%*NT
61.assessed level of material misstatement risk 重大错报风险的评估水平 r_5k$
u(
62.simall business 小规模企业 -w0U}Te^
63.accounting system 会计系统 ?r`UBR+[
64.test of control 控制测试 ^m3[mY [a
65.walk-through test 穿行测试 Tb2Tb2C
66.communication 沟通 !7m
) QNV
67.flow chart 流程图 \z/_vzz4
68.reperformance of internal control 重新执行 h-^7cHI}
69.audit evidence 审计证据 B\/"$"
70.substantive procedures 实质性程序 m((A
71.assertions 认定 'CrBxaA]s
72.esistence 存在 Kb<^Wdy4T
73.occurrence 发生 ^kS44pr\Q
74.completeness 完整性 q,<AW>
75.rights and obligations 权利和义务 6{XdLI
76.valuation and allocation 计价和分摊 w""5T|
77.cutoff 截止 R^fk
:3
78.accuracy 准确性 v(HCnC
79.classification 分类 2'R&K
80.inspection 检查 "8bxb
81.supervision of counting 监盘 5
M.KF;P
82.observation 观察 b),_rr
83.confirmation 函证 {29x5J
84.computation 计算 K3c(c%$<R
85.analytical procedures 分析程序 A?
=(q
86.vouch 核对 &HPzm6.3
87.trace 追查 m4U7{sE
88.audit sampling 审计抽样 j3!]wolY
89.error 误差 a ]PS`
90.expected error 预期误差 A[,[j?wC
91.population 总体 2MNAY%iT
92.sampling risk 抽样风险 v7"Hvp3w
93.non- sampling risk 非抽样风险 wU\3"!^h
94.sampling unit 抽样单位 W
Ie2j
95.statistical sampling 统计抽样 if
S)
< t
96.tolerable error 可容忍误差 Ly0U')D:
97.the risk of under reliance 信赖不足风险 Rwy<#9R[x
98.the risk of over reliance 信赖过度风险 |_Y[931<
99.the risk of incorrect rejection 误拒风险 P5:X7[
100. the risk of incorrect acceptance 误受风险 ?\HXYCi0r
101.working trial balance 试算平衡表 ,oW8im
102.index and cross-referencing 索引和交叉索引 ?c vXuxCm
103.cash receipt 现金收入 8a\
Pjk
104.cash disbursement 现金支出 "hwG"3n1
105.bank statement 银行对账单 UUxDW3K
106.bank reconciliation 银行存款余额调节表 I+) Acy;
107.balance sheet date 资产负债表日 (Ea)`'/
108.net realizable value 可变现净值 7qyv.{+
109.storeroom 仓库 %-Z0OzWe
110.sale invoice 销售发票 =4;GIi
F@
111.price list 价目表 hBSci|*f
112.positive confirmation request 积极式询证函 :Kc}R)6
113.negative confirmation request 消极式询证函 Cq7EdK;x
114.purchase requisition 请购单 )8H5ovj.
115.receiving report 验收报告 =uZOpeviQ
116.gross margin 毛利 SI:+I4i
117.manufacturing overhead 制造费用 t=`bXBX1
118.material requisition 领料单 I|6wPV?
119.inventory-taking 存货盘点 a\wpJ|3{=T
120.bond certificate 债券 jLULf+8&
121.stock certificate 股票 [*-DtbE
k
122.audit report 审计报告 TP6iSF
123.entity 被审计单位 9s5PJj "u
124.addressee of the audit report 审计报告的收件人 h
Rn[ 9B
125.unqualified opinion 无保留意见 #&Zb8HAj
126.qualified opinion 保留意见 :Fm{U0;"
127.disclaimer of opinion 无法表示意见 =h~\nTN
128.adverse opinion 否定意见 1 :xN )M,s
+^St"GWY
A (1)ABC 作业基础成本计算 uT5sLpA|6
A (2)absorbed overhead 已吸收制造费用 IC-k
A (3)absorption costing 吸收成本计算 !l7eB@O
A (4)account 账户,报表 ^
fo2sN"
A (5)accounting postulate 会计假设 zSYh\g"
A (6)accounting series release 会计公告文件 I_Q*uH.Y 5
A (7)accounting valuation 会计计价 Kvu0Av-7
A (8)account sale 承销清单 RH,1U3?
A (9)accountability concept 经营责任概念 (6C%w)8'
A (10)accountancy 会计职业 9zj^\-FA_l
A (11)accountant 会计师 *siN#,5
A (12)accounting 会计 KrQ8//Ih
A (13)agency cost 代理成本 8:j8>K*6
A (14)accounting bases 会计基础 cLN(yL
A (15)accounting manual 会计手册 ,0^:q)_
A (16)accounting period 会计期间 {DPobyvwFk
A (17)accounting policies 会计方针 3>[_2}l
A (18)accounting rate of return 会计报酬率 l
vuoVINEp
A (19)accounting reference date 会计参照日 f
IUz%
YFn
A (20)accounting reference period 会计参照期间 giy4<
A (21)accrual concept 应计概念 +LwE=unS
A (22)accrual expenses 应计费用 M(,npW
A (23)acid test ration 速动比率(酸性测试比率) jk0Ja@8PK
A (24)acquisition 购置
e]\{ Ia
A (25)acquisition accounting 收购会计 zt 1Pu
/e
A (26)activity based accounting 作业基础成本计算
1*_wJ
A (27)adjusting events 调整事项 7o$4ov;T
A (28)administrative expenses 行政管理费 ,UFr??ZKm
A (29)advice note 发货通知 pN+lC[C
A (30)amortization 摊销 u!([m;
x|
A (31)analytical review 分析性检查 y//yLrs;
A (32)annual equivalent cost 年度等量成本法 +jcg[|-'/
A (33)annual report and accounts 年度报告和报表 U>^u!1X
A (34)appraisal cost 检验成本 UR~9*`Z ,
A (35)appropriation account 盈余分配账户 Sm2 |I6
A (36)articles of association 公司章程细则 "{0
o"k
A (37)assets 资产 lFT_J?G$'
A (38)assets cover 资产保障 6x*u S~'
A (39)asset value per share 每股资产价值 V$Y5EX
A (40)associated company 联营公司 %J06]FG7
A (41)attainable standard 可达标准 h"S+8Y:1{k
X@u-n_
A (42)attributable profit 可归属利润 v)(tB7&`=
A (43)audit 审计 XgUvgJ
A (44)audit report 审计报告 #D"fCVIS
A (45)auditing standards 审计准则 utq*<,^
A (46)authorized share capital 额定股本 B]K@'#
A (47)available hours 可用小时 /? n 9c;w
A (48)avoidable costs 可避免成本 NGHzifaE
B (49)back-to-back loan 易币贷款 F=C8U$'S
B (50)backflush accounting 倒退成本计算 7Zl-|
B (51)bad debts 坏帐 sF?N vp
B (52)bad debts ratio 坏帐比率 M2ig iR
B (53)bank charges 银行手续费 SSANt?\Z<
B (54)bank overdraft 银行透支 u 89u#gCAC
B (55)bank reconciliation 银行存款调节表 2nOoG/6
E
B (56)bank statement 银行对账单 %(`4wo},
B (57)bankruptcy 破产 gIR{!'
B (58)basis of apportionment 分摊基础 |qS<{WZ!h
B (59)batch 批量 iVM{ L
B (60)batch costing 分批成本计算 |q?I(b4 Q@
B (61)beta factor B(市场)风险因素 h<oQ9zW)
B (62)bill 账单
C[$uf
B (63)bill of exchange 汇票 DXAA[hUjF
B (64)bill of landing 提单 irNGURLm
B (65)bill of materials 用料预计单 DiF=<} >x
B (66)bill payable 应付票据 G`NH~C
B (67)bill receivable 应收票据 s1XW}Dw
B (68)bin card 存货记录卡 X*Mw0;+T
B (69)bonus 红利 Z7&Bn