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注会《审计》英语常用词汇 \H .Cmm^I
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1.audit 审计 bdWdvd:
2.attestation 鉴证 z"
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3.credibility 可信赖程度 {LjzkXs
4.audit of financial statements 财务报表审计 ]<<,{IQ
5.agreed-upon procedures 执行商定程序 _ ]5UuIMl
6.high levels of assurance 高水平保证 \'Ca1[y@B
7.compilation 编制 [TA.|7&
8.reliability 可靠性 bIGcszWr
9.relevance 相关性 kS_#8I
10.professional skepticism 职业谨慎 (xW+* %
11.objectivity 客观性 </;
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12. professional competence 专业胜任能力 ~TH4='4W3
13.Senior/CPA-in-charge 项目经理 !AXLoq$SY
14.audit engagement letter 业务约定书 :jv(-RTI
15.recurring audit 连续审计 c/+6M
16.the client 委托人 F
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17.change CPA 更换注册会计师 {xg=Ym)
18.the existing CPA 现任注册会计师 #qVTB@d
19.the successor CPA 后任注册会计师 !@lx|=#
20.the preceding CPA前任注册会计师 =!L}/Dl
21.issue the audit report 出具审计报告 f~W+Rt7o
22.expert 专家 SWw!s&lP&
23.the board of directors 董事会 j-BNHX
24.knowledge of the entity‘ s business 了解被审计单位情况 N
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25.assess material misstatement risks评估重大错报风险 .I~:j`K6
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 q>(?Z#sB
27.a general knowledge of —— 初步了解―――的情况 =)Hu(;Yv
28.a more knowledge of—— 进一步了解的情况 *=oO3c0|b,
29.the prior year‘s working papers 以前年度工作底稿 ,j XK
30.minutes of meeting 会议纪要 |9XoRGgXU
31.business risks 经营风险 m4~
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32.appropriateness 适当性 <eEIR
33.accounting estimate 会计估计 c<Cf|W
34.management representations 管理层声明 kk`K;`[tB
35.going concern assumption 持续经营假设 _LZ(HTX~
36.audit plan 审计计划 Yr{hJGw[
37.significant audit areas 重点审计领域 [<,7LG<
38.error 错误 _'w:Sx?d7
39.fraud舞弊 MH)V=xU|)
40.modified or additional procedures 修改或追加审计程序 Jf4`
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41.misappropriation of assets 侵占资产 CN(-Jd.b
42.transactions without substance 虚假交易 -
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43.unusual pressures 异常压力 pNd`fV#jX
44.the suspected noncompliance 涉嫌存在违法行为 :q3w;B~
45.materialiy 重要性 W#!AZ !
46.exceed the materiality level 超过重要性水平 Y7+c/co
47.approach the materiality level 接近重要性水平 W5'6L=WG
48.an acceptably low level 可接受水平 &-FG}|*4M
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 (b~l.@xh
50.misstatements or omissions 错报或漏报 QlvP[Jtr
51.aggregate 总计 0p[k7W u
52.subsequent events 期后事项 {HY3E}YJL
53.adjust the financial statements 调整财务报表 o5J6Xi0+
54.perform additional audit procedures 实施追加的审计程序 Fc[vs52
55.audit risk 审计风险 41=H&G&
56.detection risk 检查风险 @_"cMU!
57.inappropriate audit opinion 不适当的审计意见 S -mpob)
58.material misstatement 重大的错报 vfn[&WN]
59.tolerable misstatement 可容忍错报 R\ 8[6H
60.the acceptable level of detection risk 可接受的检查风险 :Ni#XZ{F-/
61.assessed level of material misstatement risk 重大错报风险的评估水平 LhKbZoPp
62.simall business 小规模企业 00D.Jn
63.accounting system 会计系统 9h+Hd&=
64.test of control 控制测试 3|w$gG;Y
65.walk-through test 穿行测试 F|6"-*[RS
66.communication 沟通 =Pn"nkpML
67.flow chart 流程图
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68.reperformance of internal control 重新执行 &8f/ 6dq
69.audit evidence 审计证据 M/Z$?nd_H
70.substantive procedures 实质性程序 h/
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71.assertions 认定 >lM/\HO2
72.esistence 存在 pHb,*C</
73.occurrence 发生 ShVR{gIs
74.completeness 完整性 075IW"p'
75.rights and obligations 权利和义务 &a'mG=(K_c
76.valuation and allocation 计价和分摊 Zs t)S(
77.cutoff 截止 O7IY
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78.accuracy 准确性 +C;;4s)
79.classification 分类 q p}2
80.inspection 检查 -[vw 8
81.supervision of counting 监盘 yuC$S&Y>!
82.observation 观察 >0:3CpO*
83.confirmation 函证 03)irq% l;
84.computation 计算 KM)MUPr
85.analytical procedures 分析程序 Q)4[zStR#
86.vouch 核对 NUb$PT
87.trace 追查 &k| EG![
88.audit sampling 审计抽样 d~_5Jx
89.error 误差 Mu:zWLM*M
90.expected error 预期误差 J
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91.population 总体 jtfC3E,U
92.sampling risk 抽样风险 `K0.6i [p
93.non- sampling risk 非抽样风险 +%[,
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94.sampling unit 抽样单位 xcl;~"c*
95.statistical sampling 统计抽样 D@sMCR
96.tolerable error 可容忍误差 $#/8l58
97.the risk of under reliance 信赖不足风险 Z%ZOAu&p
98.the risk of over reliance 信赖过度风险 0=7Ud<
99.the risk of incorrect rejection 误拒风险 ]3|h6KWq
100. the risk of incorrect acceptance 误受风险 lMW6D0^
101.working trial balance 试算平衡表 J
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102.index and cross-referencing 索引和交叉索引 S
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103.cash receipt 现金收入 &<#1G
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104.cash disbursement 现金支出 H/[(T%]o
105.bank statement 银行对账单 g3vbskY|
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 hx%UZ <a
109.storeroom 仓库 B^/Cx
110.sale invoice 销售发票 Q ijO%)
111.price list 价目表 q4@+Pi)
112.positive confirmation request 积极式询证函 8KP
113.negative confirmation request 消极式询证函 X_JC1
114.purchase requisition 请购单 c uAp,!
115.receiving report 验收报告 ;>>:7rdYt
116.gross margin 毛利 4E!Pxjl 3a
117.manufacturing overhead 制造费用 2y$DTMu
118.material requisition 领料单 u-n$%yDS
119.inventory-taking 存货盘点 LfrjC@
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120.bond certificate 债券 cbou1Ei
121.stock certificate 股票 *WzPxQ_
122.audit report 审计报告 +LWgby4q
123.entity 被审计单位 @:'E9J06
124.addressee of the audit report 审计报告的收件人 |C+
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125.unqualified opinion 无保留意见 #Sg
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126.qualified opinion 保留意见 \(f82kv
127.disclaimer of opinion 无法表示意见 vcy+p]6KE-
128.adverse opinion 否定意见 RM2fe
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A (1)ABC 作业基础成本计算 DT;;4-{
A (2)absorbed overhead 已吸收制造费用 S)2 U oj
A (3)absorption costing 吸收成本计算 R 'mlKe x
A (4)account 账户,报表 _mQ~[}y+?
A (5)accounting postulate 会计假设 Um/ g&k
A (6)accounting series release 会计公告文件 9<!??'@f
A (7)accounting valuation 会计计价 7S&O{Q7)
A (8)account sale 承销清单 |SJ%Myy
A (9)accountability concept 经营责任概念 E9 #o0Di
A (10)accountancy 会计职业 _cfAJ)8=
A (11)accountant 会计师 8fWnKWbbjw
A (12)accounting 会计 0j#$Swa
A (13)agency cost 代理成本 hA~5,K0b
A (14)accounting bases 会计基础 ~fgS"F^7n
A (15)accounting manual 会计手册 tnmz5Q
A (16)accounting period 会计期间 TSL/zTLDJ
A (17)accounting policies 会计方针 M@.?l=1X
A (18)accounting rate of return 会计报酬率 ;P|v'NNI
A (19)accounting reference date 会计参照日 P!~&Ei
A (20)accounting reference period 会计参照期间 <&M5#:u
A (21)accrual concept 应计概念 h2]GV-
A (22)accrual expenses 应计费用 7x
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A (23)acid test ration 速动比率(酸性测试比率) kA 4kQ}q
A (24)acquisition 购置 !Nhq)i
A (25)acquisition accounting 收购会计 97!VH>MX
A (26)activity based accounting 作业基础成本计算 T:j!a{_|
A (27)adjusting events 调整事项 zgpvI~Ck
A (28)administrative expenses 行政管理费 ?v@q&
A (29)advice note 发货通知 @(tiPV
A (30)amortization 摊销 8\Z/mU*4
A (31)analytical review 分析性检查 g5&,l
A (32)annual equivalent cost 年度等量成本法 '-X913eG!
A (33)annual report and accounts 年度报告和报表 g!;Hv
A (34)appraisal cost 检验成本 ;%i.@@:IQ
A (35)appropriation account 盈余分配账户 (e{pAm
A (36)articles of association 公司章程细则 W&