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注会《审计》英语常用词汇 Q_!tn*
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1.audit 审计 IDD`N{EA
2.attestation 鉴证 1%R${Qhr
3.credibility 可信赖程度 :A!EjIL`#
4.audit of financial statements 财务报表审计 ^ <`SUBI
5.agreed-upon procedures 执行商定程序 im9EV|;
6.high levels of assurance 高水平保证 k\;D;e{
7.compilation 编制 K5T1dBl,0
8.reliability 可靠性 67&Q<`V1*q
9.relevance 相关性 TbT/ 5W3
10.professional skepticism 职业谨慎 '0)`.
11.objectivity 客观性 DEhR\Z!
12. professional competence 专业胜任能力 4F0w+wJD
13.Senior/CPA-in-charge 项目经理 (Cq 38~mR
14.audit engagement letter 业务约定书 +/eJ#Xw3u8
15.recurring audit 连续审计 5
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16.the client 委托人 .d[^&<^
17.change CPA 更换注册会计师 6^V( C;5!
18.the existing CPA 现任注册会计师 );iJ9+ V}
19.the successor CPA 后任注册会计师 #3LZX!
20.the preceding CPA前任注册会计师 #W|Obc]K
21.issue the audit report 出具审计报告 R@5eHP^
22.expert 专家 Lb<IEy77\
23.the board of directors 董事会 KnA BFH
24.knowledge of the entity‘ s business 了解被审计单位情况 5lP8#O?=
25.assess material misstatement risks评估重大错报风险 IDw`k[k
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `v)'(R7){
27.a general knowledge of —— 初步了解―――的情况 &v1E)/q{Z
28.a more knowledge of—— 进一步了解的情况 5
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29.the prior year‘s working papers 以前年度工作底稿 \b"|p%CL8
30.minutes of meeting 会议纪要 !jU{ }RCR
31.business risks 经营风险 [A{o"zY
32.appropriateness 适当性 cZF|oZ6<
33.accounting estimate 会计估计 _Li.}g@Bd
34.management representations 管理层声明 *S}CiwW>/
35.going concern assumption 持续经营假设 `MCtm(<
36.audit plan 审计计划 SFtcO
37.significant audit areas 重点审计领域 9W\"A$;+&
38.error 错误 2dKt}o>
39.fraud舞弊 &=M4Z/Ao
40.modified or additional procedures 修改或追加审计程序 tWzB Qx
41.misappropriation of assets 侵占资产 xr@;w8X`^
42.transactions without substance 虚假交易 iRkUL]H@&
43.unusual pressures 异常压力 ml^=y~J[
44.the suspected noncompliance 涉嫌存在违法行为 $M0l
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45.materialiy 重要性 \?Z7|
46.exceed the materiality level 超过重要性水平 QJVB:
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47.approach the materiality level 接近重要性水平 v?6*n>R
48.an acceptably low level 可接受水平 j7a}<\
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 N#RC;
51.aggregate 总计 7BwR ].
52.subsequent events 期后事项 Uf7ACv)Dn
53.adjust the financial statements 调整财务报表 lfCr`[!E
54.perform additional audit procedures 实施追加的审计程序 -zJV(`
55.audit risk 审计风险
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56.detection risk 检查风险 2vG
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57.inappropriate audit opinion 不适当的审计意见 &nVekE:!
58.material misstatement 重大的错报 D*VO;?D
59.tolerable misstatement 可容忍错报 40`Qsv0#
60.the acceptable level of detection risk 可接受的检查风险 [bX^_ Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 <&+jl($"
62.simall business 小规模企业 (;05=DsO
63.accounting system 会计系统 6)Za
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64.test of control 控制测试 |@1(^GX
65.walk-through test 穿行测试
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66.communication 沟通 Hhk`yX c_
67.flow chart 流程图 ;~$Q;m1
68.reperformance of internal control 重新执行 2-ksr}:
69.audit evidence 审计证据 J@<f*
70.substantive procedures 实质性程序 *HHL a
71.assertions 认定 pp1Kor
72.esistence 存在 =?+w5oI0
73.occurrence 发生 qc)+T_m
74.completeness 完整性 [Y.JC'F#
75.rights and obligations 权利和义务 o$% KbfXO]
76.valuation and allocation 计价和分摊 hS &H*
77.cutoff 截止 .mqMzV
78.accuracy 准确性 eY?OUS
79.classification 分类 5Rw2/J
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80.inspection 检查 1R
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81.supervision of counting 监盘 #?D[WTV
82.observation 观察 ht6}v<x.eA
83.confirmation 函证 /g9^g(
84.computation 计算 3Rsrb
85.analytical procedures 分析程序 ;w]1H&mc*A
86.vouch 核对 h:C:opa-=
87.trace 追查 nSQ]qH&4d
88.audit sampling 审计抽样 o%z^@Cq
89.error 误差 9
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90.expected error 预期误差 {6Nbar@3
91.population 总体 cp~6\F;c
92.sampling risk 抽样风险 sm G?y~
93.non- sampling risk 非抽样风险 "5FP$oR
94.sampling unit 抽样单位 Iix:Y}
95.statistical sampling 统计抽样 =HIKn6C<
96.tolerable error 可容忍误差 *KiY+_8>
97.the risk of under reliance 信赖不足风险 s[UV(::E
98.the risk of over reliance 信赖过度风险 Pj g#
99.the risk of incorrect rejection 误拒风险 [)8O\/:
100. the risk of incorrect acceptance 误受风险 z(O*DwY#
101.working trial balance 试算平衡表 ,aP5)ZN-
102.index and cross-referencing 索引和交叉索引 jgXr2JQ<
103.cash receipt 现金收入 1>OU~A"
104.cash disbursement 现金支出 +jq@!P"}d
105.bank statement 银行对账单 ^!k_"C)B
106.bank reconciliation 银行存款余额调节表 Zs3xoIW7Ai
107.balance sheet date 资产负债表日 fy$CtQM
108.net realizable value 可变现净值 47*2QL^zj
109.storeroom 仓库 Mg8ciV}\xY
110.sale invoice 销售发票 ;"EDFH#W
111.price list 价目表 .}+3A~
112.positive confirmation request 积极式询证函 Q;=4']hYU
113.negative confirmation request 消极式询证函 A~k:
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114.purchase requisition 请购单 2Q%M2Ua
115.receiving report 验收报告 zp'hA
116.gross margin 毛利 d_Zj W
117.manufacturing overhead 制造费用 '
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118.material requisition 领料单 P@5-3]m=
119.inventory-taking 存货盘点 |FlB#
120.bond certificate 债券 =Y!.0)t;*
121.stock certificate 股票 i88`W&tI{
122.audit report 审计报告 l6xqc,h!K
123.entity 被审计单位 F &5iA\
124.addressee of the audit report 审计报告的收件人 'aD"v>
125.unqualified opinion 无保留意见 Sa.nUj{M=
126.qualified opinion 保留意见 F2 <Q~gQ;
127.disclaimer of opinion 无法表示意见 (~F}O
128.adverse opinion 否定意见 j1K~zG
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A (1)ABC 作业基础成本计算 ;BWWafZ
A (2)absorbed overhead 已吸收制造费用 9aI
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A (3)absorption costing 吸收成本计算 g3%x"SlIU
A (4)account 账户,报表 t)k;5B`> &
A (5)accounting postulate 会计假设 <bhJ >
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 |)O;+e\
A (8)account sale 承销清单 "?
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A (9)accountability concept 经营责任概念 I7|a,Q^f
A (10)accountancy 会计职业 :c )R6=v
A (11)accountant 会计师 8/,s8u
A (12)accounting 会计 ,5t_}d|3C=
A (13)agency cost 代理成本 $SFreyI;Uf
A (14)accounting bases 会计基础 SjJ$Oinc
A (15)accounting manual 会计手册 k!+v*+R+V
A (16)accounting period 会计期间 KlBT9"6"
A (17)accounting policies 会计方针 qf[J-"o
A (18)accounting rate of return 会计报酬率 7+[L6q/K
A (19)accounting reference date 会计参照日 L-q)48+^k
A (20)accounting reference period 会计参照期间 Z.aeE*Hs$
A (21)accrual concept 应计概念 +Bt%W%_X
A (22)accrual expenses 应计费用 ~ \u>jel
A (23)acid test ration 速动比率(酸性测试比率) m<cv3dbZo
A (24)acquisition 购置 TDg<&ND3
A (25)acquisition accounting 收购会计 D`B*
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A (26)activity based accounting 作业基础成本计算 UA0(
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A (27)adjusting events 调整事项 fbah~[5}
A (28)administrative expenses 行政管理费 QT1oU P#*
A (29)advice note 发货通知 vZ=dlu_t
A (30)amortization 摊销 4m~p(r
A (31)analytical review 分析性检查 ^QHgc_oDm
A (32)annual equivalent cost 年度等量成本法 = 4'r+2[
A (33)annual report and accounts 年度报告和报表 +f_3JL$
A (34)appraisal cost 检验成本 0.(7R,-
A (35)appropriation account 盈余分配账户 P{2ED1T\
A (36)articles of association 公司章程细则 w5Ucj*A\
A (37)assets 资产 C'sA0O@O
A (38)assets cover 资产保障 nvodP"iV
A (39)asset value per share 每股资产价值 i5*/ZA_
A (40)associated company 联营公司 LR"
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A (41)attainable standard 可达标准 Di$++T8"
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A (42)attributable profit 可归属利润 jzZEP4
A (43)audit 审计 sN1I+X
A (44)audit report 审计报告 2Aa
A (45)auditing standards 审计准则 "QtkNy%E
A (46)authorized share capital 额定股本 AX )dZdd
A (47)available hours 可用小时 '0qKb*
A (48)avoidable costs 可避免成本 F22]4DLHO
B (49)back-to-back loan 易币贷款 3%N!omAe
B (50)backflush accounting 倒退成本计算 H3ob
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B (51)bad debts 坏帐 ET6}V"UD
B (52)bad debts ratio 坏帐比率 cI<T/~P
B (53)bank charges 银行手续费 c^,8eb7c
B (54)bank overdraft 银行透支 DPl &e-`
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 >lO]/3j1
B (57)bankruptcy 破产 lOIf4
B (58)basis of apportionment 分摊基础 N&