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注会《审计》英语常用词汇 (#7pGGp*E
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1.audit 审计 Hya*7l']B
2.attestation 鉴证 p8o%H-Xk
3.credibility 可信赖程度 EGU?54
4.audit of financial statements 财务报表审计 E$*I.i_m
5.agreed-upon procedures 执行商定程序 'j>^L
6.high levels of assurance 高水平保证 5+giT5K*h
7.compilation 编制 h.=YAcR0D
8.reliability 可靠性 o y}(
9.relevance 相关性 Mx0c
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 )`
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12. professional competence 专业胜任能力 TkmN.@w_C
13.Senior/CPA-in-charge 项目经理 `Fu|50_@V
14.audit engagement letter 业务约定书 Koahd=
15.recurring audit 连续审计 In:h %4>
16.the client 委托人 +=U`
17.change CPA 更换注册会计师 "fS9Nx3
18.the existing CPA 现任注册会计师 LlnIn{C
19.the successor CPA 后任注册会计师 Iu%/~FgPj{
20.the preceding CPA前任注册会计师 S &cH1QZ
21.issue the audit report 出具审计报告 $F;$-2
22.expert 专家 4hZ-^AL"(
23.the board of directors 董事会 i1 C]bUXA
24.knowledge of the entity‘ s business 了解被审计单位情况 `hI1
25.assess material misstatement risks评估重大错报风险 CK'Cf{S
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 hq(3%- 7&
27.a general knowledge of —— 初步了解―――的情况 es&+5
28.a more knowledge of—— 进一步了解的情况 k$3.FO"
29.the prior year‘s working papers 以前年度工作底稿 )Q~Q.
30.minutes of meeting 会议纪要 |0A n|18
31.business risks 经营风险 oKzV!~{0M;
32.appropriateness 适当性 e7pN9tXGf
33.accounting estimate 会计估计 &A=d7ASN=
34.management representations 管理层声明 _17c}o#`5w
35.going concern assumption 持续经营假设 SJIJV6}H
36.audit plan 审计计划 .#rI9op
37.significant audit areas 重点审计领域 `[57U,v
38.error 错误 a5]~%xdK
39.fraud舞弊 N~Ax78TX
40.modified or additional procedures 修改或追加审计程序 rx|/]NE;
41.misappropriation of assets 侵占资产 C'*1w
42.transactions without substance 虚假交易 mS!/>.1[
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 B=|yjA'Fg
45.materialiy 重要性 tJ2l_M^
46.exceed the materiality level 超过重要性水平 KDg!Y(m{
47.approach the materiality level 接近重要性水平 K31Fp;K
48.an acceptably low level 可接受水平 Xqf"Wx(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 &hjrJ/'^
50.misstatements or omissions 错报或漏报 e>sr)M
51.aggregate 总计 Scxf5x-
52.subsequent events 期后事项 0z.`
53.adjust the financial statements 调整财务报表 G'}%m;-mt
54.perform additional audit procedures 实施追加的审计程序 ww+XE2,
55.audit risk 审计风险 [@Uc4LX
56.detection risk 检查风险 _S@s
57.inappropriate audit opinion 不适当的审计意见 lt5~rH2
58.material misstatement 重大的错报 Kze\|yJ
59.tolerable misstatement 可容忍错报 BYNOgB1
60.the acceptable level of detection risk 可接受的检查风险 jk) V[7P
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;(VJZ_
62.simall business 小规模企业 G4=%<+
63.accounting system 会计系统 o6Vc}jRH
64.test of control 控制测试 %C'!
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65.walk-through test 穿行测试 :%!=Ej.J
66.communication 沟通 #^xiv/sV
67.flow chart 流程图 !\+SE"ml
68.reperformance of internal control 重新执行 (O/hu3
69.audit evidence 审计证据 Gd:fWz(
70.substantive procedures 实质性程序 /`:5#O
71.assertions 认定 |p.mA-81
72.esistence 存在 vnXpC!1
73.occurrence 发生 4Q_2GiF_
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74.completeness 完整性 TX*s T
75.rights and obligations 权利和义务 RrKs!2sCT
76.valuation and allocation 计价和分摊 *
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77.cutoff 截止 pz.<5
78.accuracy 准确性 ?%*Zgk!l7
79.classification 分类 ;t[<!
80.inspection 检查 > YN<~z-
81.supervision of counting 监盘 y4P mL
82.observation 观察 1fEV^5I
83.confirmation 函证 GMB%A
84.computation 计算 =Lp0i9c
85.analytical procedures 分析程序 |]\qI
86.vouch 核对 {jggiMwo.v
87.trace 追查 \>:(++g
88.audit sampling 审计抽样 B5J=q("P
89.error 误差 CO5?UgA
90.expected error 预期误差
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91.population 总体 zF\k*B
92.sampling risk 抽样风险 19;\:tN
93.non- sampling risk 非抽样风险 B>|@XfPM
94.sampling unit 抽样单位 {9_CH<$W%U
95.statistical sampling 统计抽样 *hFT,1WE=+
96.tolerable error 可容忍误差 1w1(FpQO.
97.the risk of under reliance 信赖不足风险 0m51nw~B
98.the risk of over reliance 信赖过度风险 jNrGsIY$
99.the risk of incorrect rejection 误拒风险 9K
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100. the risk of incorrect acceptance 误受风险 "d%":F(
101.working trial balance 试算平衡表 tx
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102.index and cross-referencing 索引和交叉索引 xjv?Z"X
103.cash receipt 现金收入 j
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 0&c12W|B<L
106.bank reconciliation 银行存款余额调节表 "mHSbG
107.balance sheet date 资产负债表日 OW1[Y-o[
108.net realizable value 可变现净值 #}e)*(
109.storeroom 仓库 ECU:3KH>MF
110.sale invoice 销售发票 NWb,$/7T
111.price list 价目表 (MwB%g
112.positive confirmation request 积极式询证函 NWv1g{M
113.negative confirmation request 消极式询证函 Sf
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114.purchase requisition 请购单 f>l}y->-Ug
115.receiving report 验收报告 NqlG= pu
116.gross margin 毛利 /,GDG=ra
117.manufacturing overhead 制造费用 95?$O~I
118.material requisition 领料单 C
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119.inventory-taking 存货盘点 dM#\h*:=
120.bond certificate 债券 b^6Ooc/-k
121.stock certificate 股票 SP5/K3t-*
122.audit report 审计报告 5wiU4-{
123.entity 被审计单位 QTtcGU
124.addressee of the audit report 审计报告的收件人 W}a&L
125.unqualified opinion 无保留意见 n uhKM.a{
126.qualified opinion 保留意见 RzFv``g
127.disclaimer of opinion 无法表示意见 a:v&pj+|<
128.adverse opinion 否定意见 Fag%#jxI
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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 |BF4F5wC?
A (3)absorption costing 吸收成本计算 $WrDZU 2z
A (4)account 账户,报表 @ 5|F:
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A (5)accounting postulate 会计假设 DHgEhf]
A (6)accounting series release 会计公告文件 5?%(j!p5
A (7)accounting valuation 会计计价 V= !!;KR0
A (8)account sale 承销清单 !NjC+ps]
A (9)accountability concept 经营责任概念 wM_k D
A (10)accountancy 会计职业
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A (11)accountant 会计师 ON]
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A (12)accounting 会计
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A (13)agency cost 代理成本 J=|fxR
A (14)accounting bases 会计基础 %0$$tS +
A (15)accounting manual 会计手册 2c_#q1/Z/
A (16)accounting period 会计期间 Ej8EQ%P
A (17)accounting policies 会计方针 j01#Wq_\fk
A (18)accounting rate of return 会计报酬率 :74)nbS
A (19)accounting reference date 会计参照日 kImS'i{A
A (20)accounting reference period 会计参照期间 N[z7<$$
A (21)accrual concept 应计概念 -:AknQq
A (22)accrual expenses 应计费用 50Pz+:
A (23)acid test ration 速动比率(酸性测试比率) @/E5$mX`
A (24)acquisition 购置 u])N^AY"sj
A (25)acquisition accounting 收购会计 aQ46euth
A (26)activity based accounting 作业基础成本计算 gGH<%nHW1
A (27)adjusting events 调整事项 H'&x4[J:
A (28)administrative expenses 行政管理费 i|)<#Ywl
A (29)advice note 发货通知 (9{)4[3MAG
A (30)amortization 摊销 31Y+bxQ
A (31)analytical review 分析性检查 ja#E}`wC4
A (32)annual equivalent cost 年度等量成本法 =|
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A (33)annual report and accounts 年度报告和报表 [8(e`6xePb
A (34)appraisal cost 检验成本 Iyz} ;7yVI
A (35)appropriation account 盈余分配账户 t'
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A (36)articles of association 公司章程细则 ZlUd^6|:3
A (37)assets 资产 59FAhEg
A (38)assets cover 资产保障 Qf6Vj,~N
A (39)asset value per share 每股资产价值 %q`_vtUT
A (40)associated company 联营公司 RxjC sjg
A (41)attainable standard 可达标准 jDqe)uVvtV
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A (42)attributable profit 可归属利润 -
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A (43)audit 审计 E#Smi507p
A (44)audit report 审计报告 Z)~.OqRw]
A (45)auditing standards 审计准则 LIT{rR#8
A (46)authorized share capital 额定股本 @M?;~M?B]J
A (47)available hours 可用小时 WIa4!\Ky!
A (48)avoidable costs 可避免成本 ^Z$
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B (49)back-to-back loan 易币贷款 ^} %OqP
B (50)backflush accounting 倒退成本计算 nX7{09
B (51)bad debts 坏帐 F%UyFUz
B (52)bad debts ratio 坏帐比率 Uw8 O"}U8
B (53)bank charges 银行手续费 soRt<