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注会《审计》英语常用词汇 Jdj4\ju
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1.audit 审计 ^k9I(f^c-_
2.attestation 鉴证 p0vVkdd
3.credibility 可信赖程度 YNi.SXH
4.audit of financial statements 财务报表审计 &
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5.agreed-upon procedures 执行商定程序 $6SW;d+>n
6.high levels of assurance 高水平保证 R8'RA%O9J
7.compilation 编制 g3y+&Y_
8.reliability 可靠性 I
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9.relevance 相关性 9 djk[ttA)
10.professional skepticism 职业谨慎 ZPYS$Ydy
11.objectivity 客观性 pYf-S?Y/V
12. professional competence 专业胜任能力 bOY |H~
13.Senior/CPA-in-charge 项目经理 qlPT Ll
14.audit engagement letter 业务约定书 9XB 8VKu8
15.recurring audit 连续审计 }0Ed]
16.the client 委托人 e$rZ5X
17.change CPA 更换注册会计师 },-H"Qs
18.the existing CPA 现任注册会计师 R (n2A$
19.the successor CPA 后任注册会计师 hp|YE'uYT
20.the preceding CPA前任注册会计师 L.JT[zOfb
21.issue the audit report 出具审计报告 b4N[)%@
22.expert 专家 d%n-[ZL
23.the board of directors 董事会 CRy|kkT
24.knowledge of the entity‘ s business 了解被审计单位情况 IJcsmNWm
25.assess material misstatement risks评估重大错报风险 s!$a\ k
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;
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27.a general knowledge of —— 初步了解―――的情况 a9Zq{Ysj
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 (TT}
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30.minutes of meeting 会议纪要 Ml-6
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31.business risks 经营风险 c@L< Z` u
32.appropriateness 适当性 _6vWF
33.accounting estimate 会计估计 KF:78C
34.management representations 管理层声明 ~*];pV]A[
35.going concern assumption 持续经营假设 BnF^u5kv %
36.audit plan 审计计划 8zW2zkv2|#
37.significant audit areas 重点审计领域 o-B$J?
38.error 错误 dioGAai'
39.fraud舞弊 (KZ{^X?a
40.modified or additional procedures 修改或追加审计程序 5*u+q2\F
41.misappropriation of assets 侵占资产 8'y$M] e9n
42.transactions without substance 虚假交易 SNk=b6
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43.unusual pressures 异常压力 }W^A*]X
44.the suspected noncompliance 涉嫌存在违法行为 !0<,@v"
45.materialiy 重要性 +]{G@pn
46.exceed the materiality level 超过重要性水平 <t!W5q
47.approach the materiality level 接近重要性水平 EQSQFRk;
48.an acceptably low level 可接受水平 ;L ^o*`
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 k)TpnH! "
50.misstatements or omissions 错报或漏报 ~WF\
51.aggregate 总计 ]JQ
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52.subsequent events 期后事项 +^F Zq$NP
53.adjust the financial statements 调整财务报表 6[AL|d
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54.perform additional audit procedures 实施追加的审计程序 S~G]~g
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55.audit risk 审计风险 nQ3A~ ()
56.detection risk 检查风险 l,aay-E
57.inappropriate audit opinion 不适当的审计意见 *wjrR1#81x
58.material misstatement 重大的错报 -jmY)(\
59.tolerable misstatement 可容忍错报 `N8O"UcoBo
60.the acceptable level of detection risk 可接受的检查风险 JC}D`h
61.assessed level of material misstatement risk 重大错报风险的评估水平 {R{=+2K!|k
62.simall business 小规模企业 KD.]i' d<
63.accounting system 会计系统 |CbikE}kL
64.test of control 控制测试 (S Yln>
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65.walk-through test 穿行测试 Bk{]g=DO
66.communication 沟通 ;5( UzQU
67.flow chart 流程图 "_?nN"
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68.reperformance of internal control 重新执行 VuZr:-K/
69.audit evidence 审计证据 :\_ 5oVb
70.substantive procedures 实质性程序 X2'0PXv>!
71.assertions 认定 YtLt*Ig%
72.esistence 存在 S$-7SEkO+
73.occurrence 发生 <9b&<K:
74.completeness 完整性 ` 5>b:3
75.rights and obligations 权利和义务 Ab;.5O$y
76.valuation and allocation 计价和分摊 $<[79al#
77.cutoff 截止 }c:M^Ff
78.accuracy 准确性 J]r^W)O
79.classification 分类 5SQ8}Or3
80.inspection 检查 %A0/1{(
81.supervision of counting 监盘 F,CTZ~
82.observation 观察 `uTmw^pZX
83.confirmation 函证 cso8xq|b7
84.computation 计算 2MK-5Kg
85.analytical procedures 分析程序 :[d9tm
86.vouch 核对 4?01s-Y
87.trace 追查 8H`[*|{'
88.audit sampling 审计抽样 a?oI>8*
89.error 误差
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90.expected error 预期误差 *qpSXmOz
91.population 总体 1k^oS$UT
92.sampling risk 抽样风险 AQ^u
93.non- sampling risk 非抽样风险 #
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94.sampling unit 抽样单位 )Q JUUn#
95.statistical sampling 统计抽样 dDGQ`
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96.tolerable error 可容忍误差 b7ZSPXV
97.the risk of under reliance 信赖不足风险 #[[ en
98.the risk of over reliance 信赖过度风险 1{.9uw"2S
99.the risk of incorrect rejection 误拒风险 I]_5}[I
100. the risk of incorrect acceptance 误受风险 A]3k4DL
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101.working trial balance 试算平衡表 #lO Mm9
102.index and cross-referencing 索引和交叉索引 UC$ppTCc?
103.cash receipt 现金收入 $<OD31T
104.cash disbursement 现金支出 V28M lP
105.bank statement 银行对账单 bW:!5"_{H
106.bank reconciliation 银行存款余额调节表 MpOc
107.balance sheet date 资产负债表日 ]I6 J7A[
108.net realizable value 可变现净值 .jK4?}]
109.storeroom 仓库 ?&uu[y
110.sale invoice 销售发票 -F3-{E
111.price list 价目表 vw@S>GlGg
112.positive confirmation request 积极式询证函 qcRs$-J
113.negative confirmation request 消极式询证函 \}G^\p6?M
114.purchase requisition 请购单 J9 I:Q<;
115.receiving report 验收报告 (w zQ2Dk
116.gross margin 毛利 $Y
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117.manufacturing overhead 制造费用 2>59q$|
118.material requisition 领料单 og>uj>H&
119.inventory-taking 存货盘点 f,Ghb~y
120.bond certificate 债券 CU~PT.
121.stock certificate 股票 Kf-JcBsrT
122.audit report 审计报告 |V7*l1
123.entity 被审计单位 7PF%76TO
124.addressee of the audit report 审计报告的收件人 ,tRj4mx
125.unqualified opinion 无保留意见 DIUjn;>k8
126.qualified opinion 保留意见 bs1Rvx1:J%
127.disclaimer of opinion 无法表示意见 T6kdS]4-
128.adverse opinion 否定意见 Zgb!E]V[
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A (1)ABC 作业基础成本计算 *n"{J(Jt`
A (2)absorbed overhead 已吸收制造费用 #,v{Ihn
A (3)absorption costing 吸收成本计算 Ht&YC<X
A (4)account 账户,报表 `qwBn=
A (5)accounting postulate 会计假设 t3^&;&[
A (6)accounting series release 会计公告文件 H%lVl8oQ
A (7)accounting valuation 会计计价 =?`c=z3~i$
A (8)account sale 承销清单 XB5DPx
A (9)accountability concept 经营责任概念 (uidNq
A (10)accountancy 会计职业 NyuQMU
A (11)accountant 会计师 xe$_aBU
A (12)accounting 会计 YA5g';$H*
A (13)agency cost 代理成本 S5EK~#-L[
A (14)accounting bases 会计基础 |vzl. ^"-
A (15)accounting manual 会计手册 ^d73Ig:8q
A (16)accounting period 会计期间 pmYHUj
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A (17)accounting policies 会计方针 /_ajaz%
A (18)accounting rate of return 会计报酬率 rQ snhv
A (19)accounting reference date 会计参照日 2 8u_!f[
A (20)accounting reference period 会计参照期间 <
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A (21)accrual concept 应计概念 YZJyk:H\
A (22)accrual expenses 应计费用 FXU8[j0P_G
A (23)acid test ration 速动比率(酸性测试比率) pI<f) r
A (24)acquisition 购置 _h1mF<\ X^
A (25)acquisition accounting 收购会计 _u9Jxw?F@Y
A (26)activity based accounting 作业基础成本计算 is@?VklnB
A (27)adjusting events 调整事项 J9S>yLQK
A (28)administrative expenses 行政管理费 f6"Z'{j
A (29)advice note 发货通知 J<lO=
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A (30)amortization 摊销 {BU;$
A (31)analytical review 分析性检查 Wh{tZ~c
A (32)annual equivalent cost 年度等量成本法 Fv`,3aNB
A (33)annual report and accounts 年度报告和报表 cQ_Hp
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A (34)appraisal cost 检验成本 UJ6v(:z<
A (35)appropriation account 盈余分配账户 ~WV"SaA)*U
A (36)articles of association 公司章程细则 jb!i$/%w
A (37)assets 资产 El"Q'(:/U
A (38)assets cover 资产保障 '@P^0+B!(.
A (39)asset value per share 每股资产价值 +X]vl=0
A (40)associated company 联营公司 ENY+^7
A (41)attainable standard 可达标准 |]*/R^1>2
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A (42)attributable profit 可归属利润 |#N&