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注会《审计》英语常用词汇 4^3lG1^YY
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1.audit 审计 VOkSR
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2.attestation 鉴证 ;k fl5
3.credibility 可信赖程度 ;%a
4.audit of financial statements 财务报表审计 Usl963A#'F
5.agreed-upon procedures 执行商定程序 4Je[!X@C
6.high levels of assurance 高水平保证 lK"m|Z
7.compilation 编制 m4_ZGjmJM
8.reliability 可靠性 U.A:'9K,
9.relevance 相关性 A?+cdbxJw
10.professional skepticism 职业谨慎 Em]2K:
11.objectivity 客观性 iyJx~:
12. professional competence 专业胜任能力 #gc v])to
13.Senior/CPA-in-charge 项目经理 1a]QNl_x
14.audit engagement letter 业务约定书 VXP@)\!
15.recurring audit 连续审计 c_Lcsn
16.the client 委托人 7wz9x8 \t
17.change CPA 更换注册会计师 $,
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18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 YwU[kr-i
20.the preceding CPA前任注册会计师 TMw6
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21.issue the audit report 出具审计报告 BIY"{"hJ
22.expert 专家 e pGC
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23.the board of directors 董事会 )N3XbbV
24.knowledge of the entity‘ s business 了解被审计单位情况 :>K8oE
25.assess material misstatement risks评估重大错报风险 r0/aw
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /I48jO^2
27.a general knowledge of —— 初步了解―――的情况 mkuK$Mj
28.a more knowledge of—— 进一步了解的情况 " 7g\X$
29.the prior year‘s working papers 以前年度工作底稿 rr^?9M*{V
30.minutes of meeting 会议纪要 {v,NNKQ4x
31.business risks 经营风险 wBI>H
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32.appropriateness 适当性 )s|o&aP>
33.accounting estimate 会计估计 aL^
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34.management representations 管理层声明 `
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35.going concern assumption 持续经营假设 K};~A?ET,h
36.audit plan 审计计划 FjV)QP H
37.significant audit areas 重点审计领域 :x3"Cj
38.error 错误 bc]SY =
39.fraud舞弊 |crm{]7X
40.modified or additional procedures 修改或追加审计程序 i)q8p
41.misappropriation of assets 侵占资产 N1yx|g:
42.transactions without substance 虚假交易 b_w(F_0
43.unusual pressures 异常压力 5kLz8n^z@@
44.the suspected noncompliance 涉嫌存在违法行为 ]XjL""EbC
45.materialiy 重要性 zGtv(gwk
46.exceed the materiality level 超过重要性水平 ~v6]6+
47.approach the materiality level 接近重要性水平 2#Du5d
48.an acceptably low level 可接受水平 p8(Z{TSv
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 g+]o=@
50.misstatements or omissions 错报或漏报 Q" G;L
51.aggregate 总计 ows3%
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 j1O_Az|3
54.perform additional audit procedures 实施追加的审计程序 W|(U}PrC
55.audit risk 审计风险 !g4u<7
56.detection risk 检查风险 yrG=2{I
57.inappropriate audit opinion 不适当的审计意见 k!py*noy
58.material misstatement 重大的错报 Eg(.L,dj
59.tolerable misstatement 可容忍错报 88On{Kk.v
60.the acceptable level of detection risk 可接受的检查风险 yY_#fJj
61.assessed level of material misstatement risk 重大错报风险的评估水平 opgNt o6$
62.simall business 小规模企业 `Sal-|[Cv[
63.accounting system 会计系统 ~oz??SX
64.test of control 控制测试 f~:wI9
65.walk-through test 穿行测试 O,Ej m<nt
66.communication 沟通 ?izl#?
67.flow chart 流程图 >';UF;\5]Q
68.reperformance of internal control 重新执行 tt A'RJ
69.audit evidence 审计证据 ]cM,m2^2
70.substantive procedures 实质性程序 a FL;E
71.assertions 认定 e=`=7H4P
72.esistence 存在 ^{a_:r"
73.occurrence 发生 m,)o&ix1
74.completeness 完整性 @a (-U.CZ
75.rights and obligations 权利和义务 ?N=`}}Ky-
76.valuation and allocation 计价和分摊 Ff1!+P,
77.cutoff 截止 dWP<,Z>
78.accuracy 准确性 NA+7ey6
79.classification 分类 e2kW,JV/<$
80.inspection 检查 r3dGX
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81.supervision of counting 监盘 l4ru0V8s7
82.observation 观察 ,olP}
83.confirmation 函证 hv *XuT/
84.computation 计算 O!P7Wu
85.analytical procedures 分析程序 *uoO#4g~
86.vouch 核对 rV}&G!V_t
87.trace 追查 *tfD^nctO
88.audit sampling 审计抽样 1s.>_
89.error 误差 Id=V\'$o
90.expected error 预期误差 9V|)3GF
91.population 总体 %Ix2NdC
92.sampling risk 抽样风险 bnZ H
93.non- sampling risk 非抽样风险 \. a 7F4h
94.sampling unit 抽样单位 r@EHn[w
95.statistical sampling 统计抽样 !oYNJE Y7
96.tolerable error 可容忍误差 3_"tds <L
97.the risk of under reliance 信赖不足风险 m qwJya
98.the risk of over reliance 信赖过度风险 hdwF;
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 7^<6
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101.working trial balance 试算平衡表 <R?S
102.index and cross-referencing 索引和交叉索引 og&-P=4O
103.cash receipt 现金收入 ?JBA`,-
104.cash disbursement 现金支出 iN_P25Z<r
105.bank statement 银行对账单 CA5T3J@vAQ
106.bank reconciliation 银行存款余额调节表 ~ ReX$9
107.balance sheet date 资产负债表日 AdRp{^w
108.net realizable value 可变现净值 :!JQ<kV
109.storeroom 仓库 \h?6/@3ob
110.sale invoice 销售发票 [I}z\3Z
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111.price list 价目表 L{oG'aK4
112.positive confirmation request 积极式询证函 =1y~Qlu
113.negative confirmation request 消极式询证函 7^syu;DT9Y
114.purchase requisition 请购单 *fz#B/_o
115.receiving report 验收报告
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116.gross margin 毛利 'Y/kF1,*
117.manufacturing overhead 制造费用 /D964VR1M\
118.material requisition 领料单 13pu{Xak
119.inventory-taking 存货盘点 Dus!Ki~8(t
120.bond certificate 债券 'Fql;&U
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121.stock certificate 股票 j
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122.audit report 审计报告 "]|7%]
123.entity 被审计单位 m\70&%v
124.addressee of the audit report 审计报告的收件人 +ViL"
125.unqualified opinion 无保留意见 bu-6}
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126.qualified opinion 保留意见 8tVSa
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127.disclaimer of opinion 无法表示意见 2.vmZaKP
128.adverse opinion 否定意见 <s%Ft
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 ]E)\>Jb
A (3)absorption costing 吸收成本计算 j{D tjV8
A (4)account 账户,报表 DP;:%L}
A (5)accounting postulate 会计假设 f8ZuG !U
A (6)accounting series release 会计公告文件 6)BPDfU,
A (7)accounting valuation 会计计价 aKE`nA0\B
A (8)account sale 承销清单 @v3)N[|d
A (9)accountability concept 经营责任概念 3Yo)K
A (10)accountancy 会计职业 ;G[0%z+*
A (11)accountant 会计师 *Ms&WYN-
A (12)accounting 会计 Q @[gj:w
A (13)agency cost 代理成本 s6r(\L_Im
A (14)accounting bases 会计基础 jGT|Xo>t
A (15)accounting manual 会计手册 I@\D
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A (16)accounting period 会计期间 62MQ+H
A (17)accounting policies 会计方针 H_Xk;fM
A (18)accounting rate of return 会计报酬率 ^;F5ymb3U
A (19)accounting reference date 会计参照日 ]0BX5Z'
A (20)accounting reference period 会计参照期间 9C=*>I27?
A (21)accrual concept 应计概念 >; tE.CJH
A (22)accrual expenses 应计费用 OCq5}%yU&i
A (23)acid test ration 速动比率(酸性测试比率) X8ZO
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A (24)acquisition 购置 i=1crJ:
A (25)acquisition accounting 收购会计 &n#yxv4
A (26)activity based accounting 作业基础成本计算 {> 8?6m-
A (27)adjusting events 调整事项 }"SqB{5e(
A (28)administrative expenses 行政管理费 D[}^G5
A (29)advice note 发货通知 TD%L`Gk
A (30)amortization 摊销 @WJ\W `P
A (31)analytical review 分析性检查 zG8g}FrzG;
A (32)annual equivalent cost 年度等量成本法 ?#fm-5WIi
A (33)annual report and accounts 年度报告和报表 k2tSgJW
A (34)appraisal cost 检验成本 \WbQS#Z9
A (35)appropriation account 盈余分配账户 s~bi#U;dF
A (36)articles of association 公司章程细则 y. 1F@w|
A (37)assets 资产 fms(_Q:R?
A (38)assets cover 资产保障 sOiM/}O]
A (39)asset value per share 每股资产价值 r;MFVj{
A (40)associated company 联营公司 t72rCq QC
A (41)attainable standard 可达标准 [~X&J#
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A (42)attributable profit 可归属利润 IF-y/]
A (43)audit 审计 #
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A (44)audit report 审计报告 #HW<
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A (45)auditing standards 审计准则 ez.a
A (46)authorized share capital 额定股本 6GPI
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A (47)available hours 可用小时 mQR9Pn}H
A (48)avoidable costs 可避免成本 A_WaRYG
B (49)back-to-back loan 易币贷款 hvQXYo>TZx
B (50)backflush accounting 倒退成本计算 XogCq?_m
B (51)bad debts 坏帐 jwBJG7\
B (52)bad debts ratio 坏帐比率 E/*&'Osq
B (53)bank charges 银行手续费 &xhwOgI