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注会《审计》英语常用词汇 Ur^~fW1o
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1.audit 审计 =b\k$WQ_(
2.attestation 鉴证 uL`6}0
3.credibility 可信赖程度 O3H~|R+^
4.audit of financial statements 财务报表审计 3awh>1N2W
5.agreed-upon procedures 执行商定程序 ~nul[>z
6.high levels of assurance 高水平保证 3aMfZa<=
7.compilation 编制 -Ucj|9+(a
8.reliability 可靠性 BK,h$z7#6
9.relevance 相关性 O0|**Km\+
10.professional skepticism 职业谨慎 kJ^)7_3
11.objectivity 客观性 {R`,iWV
12. professional competence 专业胜任能力 ARcPHV<(2
13.Senior/CPA-in-charge 项目经理 h!c6]D4!L
14.audit engagement letter 业务约定书 ,{4G@:Fm
15.recurring audit 连续审计 ?|Q[QP
16.the client 委托人 tCkKJ)m
17.change CPA 更换注册会计师 p.Y
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18.the existing CPA 现任注册会计师 p8yn? ~]^
19.the successor CPA 后任注册会计师 R~9\mi5^UH
20.the preceding CPA前任注册会计师 ']'H8Y-M
21.issue the audit report 出具审计报告 (wxdT6RVm\
22.expert 专家 j,7NLb9M
23.the board of directors 董事会 #.
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24.knowledge of the entity‘ s business 了解被审计单位情况 m53XN
25.assess material misstatement risks评估重大错报风险 }B-@lbK6)
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 ohI>\
27.a general knowledge of —— 初步了解―――的情况 p#-;u1-B
28.a more knowledge of—— 进一步了解的情况 bf~gWzA
29.the prior year‘s working papers 以前年度工作底稿 `S&(
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30.minutes of meeting 会议纪要 #X~{p4Lr
31.business risks 经营风险 S1_X@[t
32.appropriateness 适当性 Vfm (K
33.accounting estimate 会计估计 .#py5&`%
34.management representations 管理层声明 /^#8z(@B
35.going concern assumption 持续经营假设 cP >MsUZWl
36.audit plan 审计计划 o6{[7jI
37.significant audit areas 重点审计领域 @fDWp/
38.error 错误 [&IJy
39.fraud舞弊 d E0
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40.modified or additional procedures 修改或追加审计程序 *-KgU'u?
41.misappropriation of assets 侵占资产 ([Gb]0
42.transactions without substance 虚假交易 O\=U'6@
43.unusual pressures 异常压力 >U.)?>G/dt
44.the suspected noncompliance 涉嫌存在违法行为 P)hZFX
45.materialiy 重要性 #LP38wE
46.exceed the materiality level 超过重要性水平 u9 LP=g
47.approach the materiality level 接近重要性水平 + -
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48.an acceptably low level 可接受水平 H
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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 SONv]));
50.misstatements or omissions 错报或漏报 .}AzkKdd@
51.aggregate 总计 (:JX;<-
52.subsequent events 期后事项 UIhU[f]
53.adjust the financial statements 调整财务报表 zli@X Z#
54.perform additional audit procedures 实施追加的审计程序 UODbT&&
55.audit risk 审计风险 FiN^}Kh
56.detection risk 检查风险 ]_8
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57.inappropriate audit opinion 不适当的审计意见 B hO*Pfs
58.material misstatement 重大的错报 W u4` 3
59.tolerable misstatement 可容忍错报 *2K/)(
60.the acceptable level of detection risk 可接受的检查风险 O$'BJKj-4
61.assessed level of material misstatement risk 重大错报风险的评估水平 R`)^eqB
62.simall business 小规模企业 ^qn,b/>L
63.accounting system 会计系统 hJuR,NP
64.test of control 控制测试 `WjRb
65.walk-through test 穿行测试 jgcI|?yL
66.communication 沟通 (MI8Kkb1d
67.flow chart 流程图 J$9`[^pV
68.reperformance of internal control 重新执行 3^ct;gz
69.audit evidence 审计证据 L4fM?{Ic:s
70.substantive procedures 实质性程序 g{t)I0xm
71.assertions 认定 d0@&2hO
72.esistence 存在 MfX1&/Z+
73.occurrence 发生 "OIra2O
74.completeness 完整性 TFIP>$*_C
75.rights and obligations 权利和义务 JG]67v{F
76.valuation and allocation 计价和分摊 Z6.0X{6nA
77.cutoff 截止 7Wd}H Z
78.accuracy 准确性 QD<GXPu?N
79.classification 分类 h KZ<PwBi
80.inspection 检查 F&ud|X=m
81.supervision of counting 监盘 qDMVZb-(#
82.observation 观察 #:^aE|s
83.confirmation 函证 17-D\
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84.computation 计算 \Vc-W|e
85.analytical procedures 分析程序 #
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86.vouch 核对 C}i1)
87.trace 追查 *.4VO+^
88.audit sampling 审计抽样 /QA:`_</oh
89.error 误差 q<5AB{Oj?
90.expected error 预期误差 ?3f-"K_r
91.population 总体 f!|$!r*q
92.sampling risk 抽样风险 mz|#K7:
93.non- sampling risk 非抽样风险 6c
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94.sampling unit 抽样单位 PRR]DEz
95.statistical sampling 统计抽样 w=dTa5
96.tolerable error 可容忍误差 my.%zF
97.the risk of under reliance 信赖不足风险 scXY~l]I*
98.the risk of over reliance 信赖过度风险 f
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99.the risk of incorrect rejection 误拒风险 5:oteNc3
100. the risk of incorrect acceptance 误受风险 N ,8^AUJ3&
101.working trial balance 试算平衡表 fFr[
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102.index and cross-referencing 索引和交叉索引 NC
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103.cash receipt 现金收入 !Z
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104.cash disbursement 现金支出 JO|%Vpco
105.bank statement 银行对账单 kYwV0xQ
106.bank reconciliation 银行存款余额调节表 vpnOc2 -
107.balance sheet date 资产负债表日 )<<}8Fs
108.net realizable value 可变现净值 qs9q{n-Aj
109.storeroom 仓库 W8@o7svrh
110.sale invoice 销售发票 v;%>F)I
111.price list 价目表 2YS1%<-g*
112.positive confirmation request 积极式询证函 X,ES=J0
113.negative confirmation request 消极式询证函 R#K,/b%SV
114.purchase requisition 请购单 vs*Q {
115.receiving report 验收报告 I%8>nMTJ
116.gross margin 毛利 )BJ Z{E*
117.manufacturing overhead 制造费用 &8w
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118.material requisition 领料单 Te\i;7;4u
119.inventory-taking 存货盘点 8p91ni'
120.bond certificate 债券 1@$n)r`
121.stock certificate 股票 +NM`y=@@
122.audit report 审计报告 v
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123.entity 被审计单位 i]8 +JG6
124.addressee of the audit report 审计报告的收件人 "8BZj;yS
125.unqualified opinion 无保留意见 x_X%|f
126.qualified opinion 保留意见 km 0LLYG
127.disclaimer of opinion 无法表示意见 MBjo9P(
128.adverse opinion 否定意见 9fj8r3 F#
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A (1)ABC 作业基础成本计算 -45x
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A (2)absorbed overhead 已吸收制造费用 nQHQVcDs8
A (3)absorption costing 吸收成本计算 eHIsTL@Fp
A (4)account 账户,报表 `~+1i5-}
A (5)accounting postulate 会计假设 RTXl3
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A (6)accounting series release 会计公告文件 A;ti$jy
A (7)accounting valuation 会计计价 UtpK"U$XOU
A (8)account sale 承销清单 :S_3(/} \
A (9)accountability concept 经营责任概念 2k}8`P;
A (10)accountancy 会计职业 mO?yrM *
A (11)accountant 会计师 s|q]11r+H
A (12)accounting 会计 vz87]InI
A (13)agency cost 代理成本 y%wjQC 0~
A (14)accounting bases 会计基础 d i;Fj
A (15)accounting manual 会计手册 u3VSS4RG%
A (16)accounting period 会计期间 6u6,9VG,
A (17)accounting policies 会计方针 2Nau]y]=
A (18)accounting rate of return 会计报酬率 '^6jRI,
A (19)accounting reference date 会计参照日 $Fr>'H+i
A (20)accounting reference period 会计参照期间 5Mb5t;4b
A (21)accrual concept 应计概念 xO` `X<
A (22)accrual expenses 应计费用 7)FI_uW
A (23)acid test ration 速动比率(酸性测试比率) p10i_<J]=
A (24)acquisition 购置 &%infPI'
A (25)acquisition accounting 收购会计 ?T (
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