}<04\t?
y/Xs+ {x
注会《审计》英语常用词汇 p'K`K\X
U
g "W6`
Y$=jAN
1.audit 审计 +X=*>^G(-
2.attestation 鉴证 5?7AzJl>
3.credibility 可信赖程度 h@Q^&%w
4.audit of financial statements 财务报表审计 KxkBP/`3Q
5.agreed-upon procedures 执行商定程序 L^sjV/\oW
6.high levels of assurance 高水平保证 ;V}:0{p
7.compilation 编制 RuPnWx!
8.reliability 可靠性 yaj dRU
9.relevance 相关性
R=z])
10.professional skepticism 职业谨慎 $'J3
/C7
11.objectivity 客观性 +=3=% %?C
12. professional competence 专业胜任能力 ))"gWO
13.Senior/CPA-in-charge 项目经理 928_e)V
14.audit engagement letter 业务约定书 UY',n,
15.recurring audit 连续审计 yKc-:IBb{u
16.the client 委托人 'UX.Q7W
17.change CPA 更换注册会计师
<`}P
18.the existing CPA 现任注册会计师 Og\k5.! ,
19.the successor CPA 后任注册会计师 C~ 1]
20.the preceding CPA前任注册会计师 ]@{Lx>Oh"
21.issue the audit report 出具审计报告 Met]|&
22.expert 专家 V@
>(xe7
23.the board of directors 董事会 bv+u7B6,
24.knowledge of the entity‘ s business 了解被审计单位情况 !jj`Ht)
25.assess material misstatement risks评估重大错报风险 :"%/u9<A
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "_{NdV|a
27.a general knowledge of —— 初步了解―――的情况 g>lZs
28.a more knowledge of—— 进一步了解的情况 5'zXCHt
29.the prior year‘s working papers 以前年度工作底稿 NAR6
q{c
30.minutes of meeting 会议纪要 b
#VtPn]
31.business risks 经营风险 -o ).<
32.appropriateness 适当性 8dczC
33.accounting estimate 会计估计 s2<!Zb4
34.management representations 管理层声明 76nH)^%l<
35.going concern assumption 持续经营假设 *1)>He$qL
36.audit plan 审计计划 5J5?cs-!
37.significant audit areas 重点审计领域 /F0q8j0
38.error 错误 K
gL!~J
39.fraud舞弊 a1Fx|#!
mq
40.modified or additional procedures 修改或追加审计程序 EeuYRyK
41.misappropriation of assets 侵占资产 SVCh!/qe\
42.transactions without substance 虚假交易 I3t5S;_8
43.unusual pressures 异常压力 (S[z
44.the suspected noncompliance 涉嫌存在违法行为 ={BD*=i
45.materialiy 重要性 }p)K6!J0
46.exceed the materiality level 超过重要性水平 '}.Yf_
47.approach the materiality level 接近重要性水平 xcB\Y:
48.an acceptably low level 可接受水平 4#$#x=:
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 2\xw2VQ@P
50.misstatements or omissions 错报或漏报 4EB\R"rWXf
51.aggregate 总计 Z
vysLHj
52.subsequent events 期后事项 P'W} ]mCD
53.adjust the financial statements 调整财务报表 ^6s im 2
54.perform additional audit procedures 实施追加的审计程序 \[MAa:/
55.audit risk 审计风险 &LLU@ |
56.detection risk 检查风险 8w0~2-v.?V
57.inappropriate audit opinion 不适当的审计意见 IKD{3cVL
58.material misstatement 重大的错报 @Cj!MZ=T
59.tolerable misstatement 可容忍错报 +,Eam6g{
60.the acceptable level of detection risk 可接受的检查风险 v3-/ [-XB:
61.assessed level of material misstatement risk 重大错报风险的评估水平 Blpk
n1
62.simall business 小规模企业
{2\Y%Y'}*
63.accounting system 会计系统 7({)ou x
64.test of control 控制测试 >xFvfuyC
65.walk-through test 穿行测试 pjeNBSu6
66.communication 沟通 z0 "DbZ;d
67.flow chart 流程图 8D*7{Q
68.reperformance of internal control 重新执行 #AD_EN9
69.audit evidence 审计证据 iU)I"#\l'k
70.substantive procedures 实质性程序 u?^V4 +V
71.assertions 认定 ({uW-%
72.esistence 存在 Kd\0nf6
73.occurrence 发生 PgBEe
@.
74.completeness 完整性 I7ao2aS
75.rights and obligations 权利和义务 ]J7qsMw
76.valuation and allocation 计价和分摊 (v]%kXy/G
77.cutoff 截止 opcanl9pSW
78.accuracy 准确性 {[y6qQm
79.classification 分类 q<YM,%mgj
80.inspection 检查 RY-iFydPc
81.supervision of counting 监盘 GBJ
LB
82.observation 观察 sx,$W3zI'G
83.confirmation 函证 I Xc `Ec
84.computation 计算 (NJ{>@&
85.analytical procedures 分析程序 ]S2rqKB
86.vouch 核对 c{q+h V=
87.trace 追查 E_,/)U8
88.audit sampling 审计抽样 V DFgu
89.error 误差 \/
bd
90.expected error 预期误差 s^kG]7
91.population 总体 {cK<iQJ
92.sampling risk 抽样风险 }M07-qIX{
93.non- sampling risk 非抽样风险 DE(XSzX
94.sampling unit 抽样单位 ^~4]"J};M
95.statistical sampling 统计抽样 Liqo)m
96.tolerable error 可容忍误差 v+ $3
97.the risk of under reliance 信赖不足风险 +B? qx
Q
98.the risk of over reliance 信赖过度风险 P
RhC1#
99.the risk of incorrect rejection 误拒风险 DUOoTlp
100. the risk of incorrect acceptance 误受风险 =G-OIu+H!U
101.working trial balance 试算平衡表 (,Y[2_Zv
102.index and cross-referencing 索引和交叉索引 =
0 ~4k#
103.cash receipt 现金收入 ]kj^T?&n.
104.cash disbursement 现金支出 9{Hs1MD[
105.bank statement 银行对账单 .$U,bE
106.bank reconciliation 银行存款余额调节表 4n,&,R r#
107.balance sheet date 资产负债表日 LjZlKB5C
108.net realizable value 可变现净值
[gW eD
109.storeroom 仓库 :V/".K-:J
110.sale invoice 销售发票 ~
'ZwD/!e
111.price list 价目表 *|rdR2R!
112.positive confirmation request 积极式询证函 J8'"vc} =
113.negative confirmation request 消极式询证函 =*UK!y?n
114.purchase requisition 请购单
}k-V(
115.receiving report 验收报告 )*KMU?
116.gross margin 毛利 bT:u|/I
117.manufacturing overhead 制造费用 (UkP
AE
118.material requisition 领料单 r)<A YX]J
119.inventory-taking 存货盘点 ?9 huuJs7
120.bond certificate 债券 yR$_ZXsd
121.stock certificate 股票 4D65VgVDM
122.audit report 审计报告 %\'=Y/yP
123.entity 被审计单位 fUw:jExz
124.addressee of the audit report 审计报告的收件人 9o@3 $
125.unqualified opinion 无保留意见 <\229
126.qualified opinion 保留意见 J(1Tl
127.disclaimer of opinion 无法表示意见 rto?*^N?
128.adverse opinion 否定意见 ^t0!Dbx3SE
aCZ0-X?c
A (1)ABC 作业基础成本计算 Y9.3`VX
A (2)absorbed overhead 已吸收制造费用 GQ(Y#HSq
A (3)absorption costing 吸收成本计算 A7 RI&g
v5
A (4)account 账户,报表 1RAkqw
<E
A (5)accounting postulate 会计假设 ]d*9@+Iu
A (6)accounting series release 会计公告文件 A
mZXU
b
A (7)accounting valuation 会计计价 'FW?
A (8)account sale 承销清单 '54\!yQ<{
A (9)accountability concept 经营责任概念 {B$CqsvJ
A (10)accountancy 会计职业 hFV,FBsAO
A (11)accountant 会计师
)fJ"H
q
A (12)accounting 会计 ~WA@YjQ]
A (13)agency cost 代理成本 zs=3e~o3
A (14)accounting bases 会计基础 O-,
"/Z
A (15)accounting manual 会计手册 z5@XFaQ
A (16)accounting period 会计期间 |\(uO|)ju
A (17)accounting policies 会计方针 [ycX)iM
A (18)accounting rate of return 会计报酬率 D||0c"E
A (19)accounting reference date 会计参照日
Nm)3
A (20)accounting reference period 会计参照期间 juEPUsE
A (21)accrual concept 应计概念 [F<E0rjwM
A (22)accrual expenses 应计费用
V60L\?a
A (23)acid test ration 速动比率(酸性测试比率) :9&