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注会《审计》英语常用词汇 0|D&"/.R#!
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1.audit 审计 0@Kkl$O>mb
2.attestation 鉴证 mKq" 34F
3.credibility 可信赖程度 &W }<:WH~
4.audit of financial statements 财务报表审计 5.tvB
5.agreed-upon procedures 执行商定程序 =8=!Yc(>
6.high levels of assurance 高水平保证 c-j_IN Gm
7.compilation 编制 s~26
8.reliability 可靠性 Kt#,
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9.relevance 相关性 !MQN H
10.professional skepticism 职业谨慎 u&QKwD Uh
11.objectivity 客观性 #fhEc;t
12. professional competence 专业胜任能力 /NF# +bx
13.Senior/CPA-in-charge 项目经理 >u J/TQU
14.audit engagement letter 业务约定书 nws"RcP+Z
15.recurring audit 连续审计 8Z85D
16.the client 委托人 #ZiT-
17.change CPA 更换注册会计师 R|!B,b(
18.the existing CPA 现任注册会计师 +Zk,2ri
19.the successor CPA 后任注册会计师 AY_Q
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20.the preceding CPA前任注册会计师 /,|CrNwY*
21.issue the audit report 出具审计报告 !NKmx=I]
22.expert 专家 em2_pq9q
23.the board of directors 董事会 6@4n'w{"
24.knowledge of the entity‘ s business 了解被审计单位情况 u~Tg&0V30
25.assess material misstatement risks评估重大错报风险 L4f7s7rJ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #k5#j4!b
27.a general knowledge of —— 初步了解―――的情况 AW5iV3
28.a more knowledge of—— 进一步了解的情况 ]B9 ^3x[:
29.the prior year‘s working papers 以前年度工作底稿 |)_-Bi;MW`
30.minutes of meeting 会议纪要 bdh(WJh%
31.business risks 经营风险 ,ZI\dtl
32.appropriateness 适当性 '~-IV0v9
33.accounting estimate 会计估计 n"aCt%v
34.management representations 管理层声明 TA}UY7v
35.going concern assumption 持续经营假设 >Cd9fJ&0gP
36.audit plan 审计计划 Uz8hANN0_
37.significant audit areas 重点审计领域 Sav`%0q?7a
38.error 错误 +_HdX
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39.fraud舞弊 <8(?7QI
40.modified or additional procedures 修改或追加审计程序 #I`ms$j%
41.misappropriation of assets 侵占资产 2pyt&'NJua
42.transactions without substance 虚假交易 $R{8z-,Q
43.unusual pressures 异常压力 p*;
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44.the suspected noncompliance 涉嫌存在违法行为 lWy=)^)4
45.materialiy 重要性 :,*eX' fH
46.exceed the materiality level 超过重要性水平 J.M.L$
47.approach the materiality level 接近重要性水平 p {%t q$}.
48.an acceptably low level 可接受水平 : \V,k~asl
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 e-D4'lu
50.misstatements or omissions 错报或漏报 rcbP$tvz
51.aggregate 总计 ipKG
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52.subsequent events 期后事项 2f:Mm'XdB
53.adjust the financial statements 调整财务报表 T% CxvZ
54.perform additional audit procedures 实施追加的审计程序 ?p8k{N(1
55.audit risk 审计风险 I>w^2(y
56.detection risk 检查风险 WBppKj_M
57.inappropriate audit opinion 不适当的审计意见 /3^P_\,>f
58.material misstatement 重大的错报 m =&j@
59.tolerable misstatement 可容忍错报 ekzjF\!y
60.the acceptable level of detection risk 可接受的检查风险 u39FN?<^
61.assessed level of material misstatement risk 重大错报风险的评估水平 6GOcI#C9C
62.simall business 小规模企业 Z^
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63.accounting system 会计系统 uzorLeu
64.test of control 控制测试 'm1. X-$V
65.walk-through test 穿行测试 Z}cIA87U
66.communication 沟通 O<,r>b,
67.flow chart 流程图 C%H9[%k
68.reperformance of internal control 重新执行 +*EKR
69.audit evidence 审计证据 _dmL}t-
70.substantive procedures 实质性程序 No W!xLI
71.assertions 认定 3;BvnD7
72.esistence 存在 l`rC0kJ]
73.occurrence 发生 U'3Fou}
74.completeness 完整性 \5[-Ml
75.rights and obligations 权利和义务 mCb 9*|
76.valuation and allocation 计价和分摊 [n:PNB
77.cutoff 截止 Ku%6$C!,
78.accuracy 准确性 {^&k!H2
79.classification 分类 +J40wFI:y
80.inspection 检查 ~u/@rqF
81.supervision of counting 监盘 ],?pe
82.observation 观察 Hhf72IX
83.confirmation 函证 0^\
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84.computation 计算 *h,3}\
85.analytical procedures 分析程序 A
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86.vouch 核对 ^]rxhpS
87.trace 追查 _bQL[eXd
88.audit sampling 审计抽样 />Jm Rdf
89.error 误差 jyjQzt
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90.expected error 预期误差 y\_wW E
91.population 总体 0!IPcZjY7
92.sampling risk 抽样风险 = K6c;
93.non- sampling risk 非抽样风险 2}`R"M
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94.sampling unit 抽样单位 g3a/;wl
95.statistical sampling 统计抽样 1jOKcm'#
96.tolerable error 可容忍误差 g5T
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97.the risk of under reliance 信赖不足风险 W8.j/K:
98.the risk of over reliance 信赖过度风险 j#o3
99.the risk of incorrect rejection 误拒风险 rU*q@y
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100. the risk of incorrect acceptance 误受风险 o_:Qk;t
101.working trial balance 试算平衡表 Zi3T~:0p:
102.index and cross-referencing 索引和交叉索引 0 0,9azs
103.cash receipt 现金收入 5vGioO
104.cash disbursement 现金支出 #O6
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105.bank statement 银行对账单 pU DO7Q]
106.bank reconciliation 银行存款余额调节表 $F1_^A[
107.balance sheet date 资产负债表日 : ~'Z(-a
108.net realizable value 可变现净值 u[mY!(>nQ
109.storeroom 仓库 p)z-W(
110.sale invoice 销售发票 qp1\I$Y
111.price list 价目表 >e_%M50
112.positive confirmation request 积极式询证函 ^
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113.negative confirmation request 消极式询证函 G:hU{S7
114.purchase requisition 请购单 *zSxG[s
115.receiving report 验收报告 O99mic
116.gross margin 毛利 7AeP Gr
117.manufacturing overhead 制造费用 %ph"PR/t?
118.material requisition 领料单 r+TK5|ke
119.inventory-taking 存货盘点 e7's)C>/'
120.bond certificate 债券 .S6ji~;r
121.stock certificate 股票 %6Rp,M9=
122.audit report 审计报告 4[(?L{
123.entity 被审计单位 `+fk
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124.addressee of the audit report 审计报告的收件人 <hMtE/05B
125.unqualified opinion 无保留意见 /THNP 8.
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 'oCm.~;_
128.adverse opinion 否定意见 yYB NH1
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A (1)ABC 作业基础成本计算 c G*(C
A (2)absorbed overhead 已吸收制造费用 BP:(IP!&
A (3)absorption costing 吸收成本计算 m
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A (4)account 账户,报表 ])S$x{.g
A (5)accounting postulate 会计假设 To">DOt
A (6)accounting series release 会计公告文件 '6+Edu~Ho)
A (7)accounting valuation 会计计价 L2d:.&5
A (8)account sale 承销清单 yqYhe-"
A (9)accountability concept 经营责任概念 *3P3M}3~\
A (10)accountancy 会计职业 @kz!{g]Sn
A (11)accountant 会计师 %`eJ66T
A (12)accounting 会计 qj`,qm
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A (13)agency cost 代理成本 Hw y5G;
A (14)accounting bases 会计基础 xl3zy~;
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A (15)accounting manual 会计手册 RA}U#D:$i
A (16)accounting period 会计期间 d&5c_6oW
A (17)accounting policies 会计方针 TbMdQbj}
A (18)accounting rate of return 会计报酬率 .<HC[ls
A (19)accounting reference date 会计参照日 |G)Y8 #D
A (20)accounting reference period 会计参照期间 5cgo)/3M@}
A (21)accrual concept 应计概念 +8^5C,V
A (22)accrual expenses 应计费用 z'_&|-m
A (23)acid test ration 速动比率(酸性测试比率) 5Yn{?r\#F
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 & &