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注会《审计》英语常用词汇 @sO*O4os>
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1.audit 审计 >r2m1}6g"
2.attestation 鉴证 9TjAEeU
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 ?>N82#9Q
5.agreed-upon procedures 执行商定程序 SXSH9;j
6.high levels of assurance 高水平保证 /tikLJ
7.compilation 编制 {6!Mf+Xq
8.reliability 可靠性 `o8b\p\zn
9.relevance 相关性 VjS %!P
10.professional skepticism 职业谨慎 5@" bx=
11.objectivity 客观性 rteViq+|.
12. professional competence 专业胜任能力 zO<EbqNe!
13.Senior/CPA-in-charge 项目经理 4xuL{z;\
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 /ZlW9|
16.the client 委托人 nchhNU
17.change CPA 更换注册会计师 Z~F% K~(
18.the existing CPA 现任注册会计师 b#FN3AsR
19.the successor CPA 后任注册会计师 wh
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20.the preceding CPA前任注册会计师 #\"8sY,j
21.issue the audit report 出具审计报告 !!E_WDZ#9
22.expert 专家 +V4BJ/H
23.the board of directors 董事会 6*Qn9Q%p-
24.knowledge of the entity‘ s business 了解被审计单位情况 ez%RWck
25.assess material misstatement risks评估重大错报风险 ICo_O]
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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 M.1R]x(|
27.a general knowledge of —— 初步了解―――的情况 KOv
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28.a more knowledge of—— 进一步了解的情况 9aD6mp
29.the prior year‘s working papers 以前年度工作底稿 -iGt]mbJkP
30.minutes of meeting 会议纪要 F'lG=c3N
31.business risks 经营风险 dt{|bQLu3
32.appropriateness 适当性 d}3<nz,
33.accounting estimate 会计估计 ~O?Gi 4^Yg
34.management representations 管理层声明 p+@Wh3
35.going concern assumption 持续经营假设 t(VG#}
36.audit plan 审计计划 ^ ]SS\=7
37.significant audit areas 重点审计领域 V=
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38.error 错误 Jg/l<4,K,
39.fraud舞弊 )I9AF,K
40.modified or additional procedures 修改或追加审计程序 @g(N!n~
41.misappropriation of assets 侵占资产 zL5r8mD3
42.transactions without substance 虚假交易 T9jp*
43.unusual pressures 异常压力 Vj_(55WQ
44.the suspected noncompliance 涉嫌存在违法行为 (P~Jzp9u
45.materialiy 重要性 2x{@19w)C
46.exceed the materiality level 超过重要性水平 [4]lAxrRF
47.approach the materiality level 接近重要性水平 #s{>v$F
48.an acceptably low level 可接受水平 YiB]}/
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 Bs =V-0
50.misstatements or omissions 错报或漏报 *E+2E^B
51.aggregate 总计 X ~%I(?OX
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 E)3B)(@&P
54.perform additional audit procedures 实施追加的审计程序 p%+ 0^]v1
55.audit risk 审计风险 Ij(S"P@
56.detection risk 检查风险 E
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57.inappropriate audit opinion 不适当的审计意见 e]!Vxn3
58.material misstatement 重大的错报 L7_(KC h
59.tolerable misstatement 可容忍错报 ,w,>pO'[
60.the acceptable level of detection risk 可接受的检查风险 7)O?jc
61.assessed level of material misstatement risk 重大错报风险的评估水平 :k6|-A2
62.simall business 小规模企业 fc._*y#AS
63.accounting system 会计系统 /p~"?9b[ i
64.test of control 控制测试 $"0t 1
65.walk-through test 穿行测试 B~^MhX
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66.communication 沟通 -Cd4yWkO
67.flow chart 流程图 oF,
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68.reperformance of internal control 重新执行 eJ+;!0
69.audit evidence 审计证据 &{9'ylv-B)
70.substantive procedures 实质性程序 v Q[{<|K
71.assertions 认定 ^W9[PE#F
72.esistence 存在 gP/[=:
73.occurrence 发生 sqi~j(&\1
74.completeness 完整性 5u T
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75.rights and obligations 权利和义务 lyI
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76.valuation and allocation 计价和分摊 2hEB?ZAQZ
77.cutoff 截止 nM x0+N1
78.accuracy 准确性 0 lXV+lj
79.classification 分类 \=Af AO@
80.inspection 检查 nL5Gr:SLo
81.supervision of counting 监盘 bxyEn'vNvQ
82.observation 观察 j|FGb:
83.confirmation 函证 >hoIJZP,
84.computation 计算 fKOm\R47
85.analytical procedures 分析程序 `~UCWK
86.vouch 核对 -}%'I]R=
87.trace 追查 tBtJRi(
88.audit sampling 审计抽样 VH4P|w[YF
89.error 误差 Q\z3YUk
90.expected error 预期误差 6?Q&>V26Y
91.population 总体 Xx[
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92.sampling risk 抽样风险 7U:,:=
93.non- sampling risk 非抽样风险 (aVsp*E
94.sampling unit 抽样单位 v\rOs+.s
95.statistical sampling 统计抽样 $Rv}L' L
96.tolerable error 可容忍误差 }r]WB)_w
97.the risk of under reliance 信赖不足风险 s#`%c({
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98.the risk of over reliance 信赖过度风险 ?u"(^93f
99.the risk of incorrect rejection 误拒风险 g-pDk*|I,Q
100. the risk of incorrect acceptance 误受风险 cCFSPT2fq[
101.working trial balance 试算平衡表 r=n|MT^O
102.index and cross-referencing 索引和交叉索引 AJ2Xq*fk
103.cash receipt 现金收入 _bqiS]:
104.cash disbursement 现金支出 %=/Y~ml?
105.bank statement 银行对账单 #jd?ocoY
106.bank reconciliation 银行存款余额调节表 YH)Unql
107.balance sheet date 资产负债表日 TSdjX]Kf
108.net realizable value 可变现净值 BS;rit:
109.storeroom 仓库 tirw{[X0n
110.sale invoice 销售发票 *0{M
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111.price list 价目表 Tr)a6Cf
112.positive confirmation request 积极式询证函 d%1S6eYa'
113.negative confirmation request 消极式询证函 W2|*:<Jt
114.purchase requisition 请购单 nf,>l0,,'
115.receiving report 验收报告 _S8]W
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116.gross margin 毛利 $Bz |[=
117.manufacturing overhead 制造费用 *D~@xypy
118.material requisition 领料单 *u>2" !+Ob
119.inventory-taking 存货盘点 {5.,gb @6
120.bond certificate 债券 bVtboHlY
121.stock certificate 股票 ^4Tr
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122.audit report 审计报告 K).X=2gjY
123.entity 被审计单位 AS|gi!OVA
124.addressee of the audit report 审计报告的收件人 dS0G+3J&+E
125.unqualified opinion 无保留意见 [aO"9
126.qualified opinion 保留意见 lcJ`OLG
127.disclaimer of opinion 无法表示意见 'gUHy1p
128.adverse opinion 否定意见 TnL%_!V!
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A (1)ABC 作业基础成本计算 HGWwGd
A (2)absorbed overhead 已吸收制造费用 ;s"m*
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A (3)absorption costing 吸收成本计算 X^_,`H@
A (4)account 账户,报表 dLD"Cx
A (5)accounting postulate 会计假设 ex'd^y
A (6)accounting series release 会计公告文件 < t>N(e
A (7)accounting valuation 会计计价 BRQ9kK20
A (8)account sale 承销清单 m4E 6L
A (9)accountability concept 经营责任概念 $msT,$NJ
A (10)accountancy 会计职业 =)Ew6}
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A (11)accountant 会计师 (S5'iksx
A (12)accounting 会计 ?-#w [J'6
A (13)agency cost 代理成本 2s-f?WetbP
A (14)accounting bases 会计基础 (oq(-Wv
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 #$jAGt3^BT
A (17)accounting policies 会计方针 3tnYK&
A (18)accounting rate of return 会计报酬率 W} Nd3
A (19)accounting reference date 会计参照日 ;TmwIZ
A (20)accounting reference period 会计参照期间 +/\.%S/
A (21)accrual concept 应计概念 kC|tv{g#>
A (22)accrual expenses 应计费用 K_]LK
A (23)acid test ration 速动比率(酸性测试比率) !\y_ik
A (24)acquisition 购置 +;Cq>1x,
A (25)acquisition accounting 收购会计 sN-5vYfC*
A (26)activity based accounting 作业基础成本计算 {zbH.V[
A (27)adjusting events 调整事项 cJ!wZT`
A (28)administrative expenses 行政管理费 LrF'Hd=O
A (29)advice note 发货通知 VxjH
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A (30)amortization 摊销 @=Ly#HuUM
A (31)analytical review 分析性检查 tjDVU7um
A (32)annual equivalent cost 年度等量成本法 =:~~RqHl
A (33)annual report and accounts 年度报告和报表 k]R O=/ ?M
A (34)appraisal cost 检验成本 4$IPz7
A (35)appropriation account 盈余分配账户 +R2
A (36)articles of association 公司章程细则 RF6(n8["MW
A (37)assets 资产 vm8QKPy
A (38)assets cover 资产保障 Esw&ScBOP