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注会《审计》英语常用词汇 5Al59]
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1.audit 审计 ]`0(^)U&
2.attestation 鉴证 rVowHP
3.credibility 可信赖程度 _m;0%]+
4.audit of financial statements 财务报表审计 %Js3Y9AL C
5.agreed-upon procedures 执行商定程序 ;29q
6.high levels of assurance 高水平保证 I gcVl/d
7.compilation 编制 yx"xb
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8.reliability 可靠性 e;~[PYeu
9.relevance 相关性 4SCb9|/Q
10.professional skepticism 职业谨慎 S!A)kK+
11.objectivity 客观性 ?6+GE_VZ
12. professional competence 专业胜任能力 `=Pn{J
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13.Senior/CPA-in-charge 项目经理 ]IMBRZQqb
14.audit engagement letter 业务约定书 I
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15.recurring audit 连续审计 9_V'P]@
16.the client 委托人 fp|!LU
17.change CPA 更换注册会计师 v^2K=f[nE
18.the existing CPA 现任注册会计师 9#{?*c6
19.the successor CPA 后任注册会计师 ,u^i0uOg
20.the preceding CPA前任注册会计师 SoeL_#+^W
21.issue the audit report 出具审计报告 I&Q.MItW
22.expert 专家 ZGK*]o=)
23.the board of directors 董事会 jG)fM?
24.knowledge of the entity‘ s business 了解被审计单位情况 u:&
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25.assess material misstatement risks评估重大错报风险 J@C8;]
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 '<5Gf1 @|
27.a general knowledge of —— 初步了解―――的情况 ^eQK.B
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28.a more knowledge of—— 进一步了解的情况 \gaGTc2&
29.the prior year‘s working papers 以前年度工作底稿 = q9>~E{}
30.minutes of meeting 会议纪要 li;Np5P
31.business risks 经营风险 pqFgi_2m
32.appropriateness 适当性 |0:<Z(
33.accounting estimate 会计估计 D@*<p h=
34.management representations 管理层声明 g+;m?VJ
35.going concern assumption 持续经营假设 =Y#)c]`
36.audit plan 审计计划 ]n1@!qa48
37.significant audit areas 重点审计领域 = zW}v
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38.error 错误 Q!(16
39.fraud舞弊 >M[wh>
40.modified or additional procedures 修改或追加审计程序 Zc(uK{3W-
41.misappropriation of assets 侵占资产 Q4\EI=4P]
42.transactions without substance 虚假交易 {rQ6IV3=
43.unusual pressures 异常压力 e
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44.the suspected noncompliance 涉嫌存在违法行为 \72(d
45.materialiy 重要性 jR`q y<
46.exceed the materiality level 超过重要性水平 :pj#t$:!
47.approach the materiality level 接近重要性水平 U">w3o|
48.an acceptably low level 可接受水平 |S[Gg
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =UYZ){rt9E
50.misstatements or omissions 错报或漏报 <gRv7 ?V[z
51.aggregate 总计 E7@0,9AU
52.subsequent events 期后事项 fBBNP
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53.adjust the financial statements 调整财务报表 Gh}sk-Xk=
54.perform additional audit procedures 实施追加的审计程序 O`1_eK~1<
55.audit risk 审计风险 @N,dA#
56.detection risk 检查风险 Pd9qY
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57.inappropriate audit opinion 不适当的审计意见 ce-5XqzY@
58.material misstatement 重大的错报 V`qHNM/t
59.tolerable misstatement 可容忍错报 T(zERWo
60.the acceptable level of detection risk 可接受的检查风险 5D9I;L{
61.assessed level of material misstatement risk 重大错报风险的评估水平 .<566g}VP
62.simall business 小规模企业 T#%r\f,l0
63.accounting system 会计系统 4%>iIPXi.(
64.test of control 控制测试 (4=NKtA^G
65.walk-through test 穿行测试 =EwC6+8*M
66.communication 沟通 KR4X&d6
67.flow chart 流程图 0)n#$d>
68.reperformance of internal control 重新执行 ^[6eo8Ck>
69.audit evidence 审计证据 p+#$S4V
70.substantive procedures 实质性程序 89ivyv;]U
71.assertions 认定 NF+^
72.esistence 存在 !j[Oyr|
73.occurrence 发生 6&/n/g
74.completeness 完整性 ovJwor
75.rights and obligations 权利和义务 0V6gNEAUg
76.valuation and allocation 计价和分摊 N9 @@n:JT
77.cutoff 截止 9nF;$HB
78.accuracy 准确性 AX3iB1):K
79.classification 分类 &6
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80.inspection 检查 e@N@8i"q5
81.supervision of counting 监盘 QII-9RxX"
82.observation 观察 '&?cW#J?
83.confirmation 函证 YLs%u=e($
84.computation 计算 k+
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85.analytical procedures 分析程序 ZP75zeH
86.vouch 核对 x&>zD0\
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87.trace 追查 d Bn/_
88.audit sampling 审计抽样 zMlW)NB'
89.error 误差 -DD2
90.expected error 预期误差 46`(u"RP
91.population 总体 @%Y$@Qb{
92.sampling risk 抽样风险 8U}BSM_<2
93.non- sampling risk 非抽样风险 _Bh-*e2k
94.sampling unit 抽样单位 ^1y (N>W
95.statistical sampling 统计抽样 w5zrEk#
96.tolerable error 可容忍误差 pJ)PVo\cV
97.the risk of under reliance 信赖不足风险 g2Pa-}{
98.the risk of over reliance 信赖过度风险 ('k;Ikut
99.the risk of incorrect rejection 误拒风险 n<RvL^T=
100. the risk of incorrect acceptance 误受风险 A/ppr.
101.working trial balance 试算平衡表 2MS-e}mi
102.index and cross-referencing 索引和交叉索引 ?Pg{nlJvq
103.cash receipt 现金收入 nGb%mlb
104.cash disbursement 现金支出 ZH6#(;b
105.bank statement 银行对账单 XIQfgrGZ
106.bank reconciliation 银行存款余额调节表 JAPiR=
107.balance sheet date 资产负债表日 ;Z:zL^rvn
108.net realizable value 可变现净值 $&IF#uDf
109.storeroom 仓库 f Cg"tckE
110.sale invoice 销售发票 K(bid0Y
111.price list 价目表 es]S]}JV
112.positive confirmation request 积极式询证函 xZ2^lsY
113.negative confirmation request 消极式询证函 G&ZpQ)
114.purchase requisition 请购单 ]M2<b:yo
115.receiving report 验收报告 >IZ|:lsxE
116.gross margin 毛利 Gp*U2LB
117.manufacturing overhead 制造费用 *\W
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118.material requisition 领料单 ^\|Hz\"*
119.inventory-taking 存货盘点 |S0]qt?
120.bond certificate 债券 E(t:F^z&D
121.stock certificate 股票 B#Sg:L9Tr'
122.audit report 审计报告 eYSVAj
123.entity 被审计单位 "p,TYjT?R
124.addressee of the audit report 审计报告的收件人 Z?@1X`@
125.unqualified opinion 无保留意见 7,vvL8\NHu
126.qualified opinion 保留意见 Wk3R6
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127.disclaimer of opinion 无法表示意见 %A 4F?/E
128.adverse opinion 否定意见 6k14xPj
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A (1)ABC 作业基础成本计算 #Z%?lx"Q0
A (2)absorbed overhead 已吸收制造费用 Y ;qA@|
A (3)absorption costing 吸收成本计算 x.gRTR`7(
A (4)account 账户,报表 i
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A (5)accounting postulate 会计假设 tzl`|UwF
A (6)accounting series release 会计公告文件 +[W_Jz
A (7)accounting valuation 会计计价 <$m=@@qg
A (8)account sale 承销清单 ?r< F/$/
A (9)accountability concept 经营责任概念 uLr9*nxd
A (10)accountancy 会计职业 a-nf5w>&q
A (11)accountant 会计师 UD.&p'^ /{
A (12)accounting 会计 mC-'z
A (13)agency cost 代理成本 "v%|&@
A (14)accounting bases 会计基础 _
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A (15)accounting manual 会计手册 -v]vm3Na
A (16)accounting period 会计期间 <<Zt.!hS
A (17)accounting policies 会计方针 -s]
A (18)accounting rate of return 会计报酬率 <|qh5Scp
A (19)accounting reference date 会计参照日 :i{$p00
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A (20)accounting reference period 会计参照期间 |q0MM^%"
A (21)accrual concept 应计概念 L
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A (22)accrual expenses 应计费用 (<.uvq61
A (23)acid test ration 速动比率(酸性测试比率) >J!J:
A (24)acquisition 购置 P1\:hh
A (25)acquisition accounting 收购会计 /Q |guJx
A (26)activity based accounting 作业基础成本计算 ^LaOl+;S
A (27)adjusting events 调整事项 7*{9 2_M
A (28)administrative expenses 行政管理费 ;|nC;D]
A (29)advice note 发货通知 pUTC~|j%:
A (30)amortization 摊销 X?3?R\/
A (31)analytical review 分析性检查 x{=@~c%eh
A (32)annual equivalent cost 年度等量成本法 ZH@BHg|}H
A (33)annual report and accounts 年度报告和报表 ,2*^G;J1
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 G"_ 8`l
A (36)articles of association 公司章程细则 K/^70;/!.
A (37)assets 资产 'Cc(}YY0C
A (38)assets cover 资产保障 >pS@;t'
A (39)asset value per share 每股资产价值 `#v(MK{9+V
A (40)associated company 联营公司 $s[DT!8N
A (41)attainable standard 可达标准 Muhq,>!U
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A (42)attributable profit 可归属利润 \I3={ii0
A (43)audit 审计 Py}`k 1t*f
A (44)audit report 审计报告 iJIDx9 )Z
A (45)auditing standards 审计准则 n_8wYiBs(
A (46)authorized share capital 额定股本 NrC(.*?m
A (47)available hours 可用小时 Stq
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A (48)avoidable costs 可避免成本 !;[cm|<