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注会《审计》英语常用词汇 !\3}R25
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1.audit 审计 P&h/IBA_
2.attestation 鉴证 6NU8
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3.credibility 可信赖程度 <
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4.audit of financial statements 财务报表审计 7L1\1E:!
5.agreed-upon procedures 执行商定程序 dy'X<o^?W
6.high levels of assurance 高水平保证 )Gx":
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7.compilation 编制 ^GrNfB[Qu
8.reliability 可靠性 %}\ vW
9.relevance 相关性 %+D-y+hn
10.professional skepticism 职业谨慎 MM=W9#
11.objectivity 客观性 -`,~9y;tx
12. professional competence 专业胜任能力 S$Qr@5
13.Senior/CPA-in-charge 项目经理 9UB??049z
14.audit engagement letter 业务约定书 $>nkGb%Kp
15.recurring audit 连续审计 |dW2dQ
16.the client 委托人 |+>%o.M&i
17.change CPA 更换注册会计师 h 3eGq:!9
18.the existing CPA 现任注册会计师 e =0l<Rj
19.the successor CPA 后任注册会计师 S83]O!w0
20.the preceding CPA前任注册会计师 b,=,px
21.issue the audit report 出具审计报告 InAU\! ew
22.expert 专家 Ym3
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23.the board of directors 董事会 u Eu6f
24.knowledge of the entity‘ s business 了解被审计单位情况 F+lm [4
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25.assess material misstatement risks评估重大错报风险 V]+o)A$
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 _G_ &Me0
27.a general knowledge of —— 初步了解―――的情况 bM*Pcxv
28.a more knowledge of—— 进一步了解的情况 )6PJ*;p-
29.the prior year‘s working papers 以前年度工作底稿 |`N$>9qN
30.minutes of meeting 会议纪要 Sn_
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31.business risks 经营风险 %V@R k.<
32.appropriateness 适当性 _%AJmt}
33.accounting estimate 会计估计 @1/Q
34.management representations 管理层声明 ~)WfJ
35.going concern assumption 持续经营假设 fhVbJU
36.audit plan 审计计划 QwKky ^A
37.significant audit areas 重点审计领域 Ah(\%35&
38.error 错误 n0Qh9
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39.fraud舞弊 _|Y.!ZRYP
40.modified or additional procedures 修改或追加审计程序 DQL06`pX/
41.misappropriation of assets 侵占资产 @n
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42.transactions without substance 虚假交易 vE^h}~5U
43.unusual pressures 异常压力 &!H~bzg
44.the suspected noncompliance 涉嫌存在违法行为 KZ367&>b7
45.materialiy 重要性 @5<]W+jk4
46.exceed the materiality level 超过重要性水平 Ek gZxT_&
47.approach the materiality level 接近重要性水平 l5
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48.an acceptably low level 可接受水平 J)#59a
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 hfl%r9o
50.misstatements or omissions 错报或漏报 *K0j5dx
51.aggregate 总计 ?NL&x
52.subsequent events 期后事项 I@y2HxM
53.adjust the financial statements 调整财务报表 "@UU[o
54.perform additional audit procedures 实施追加的审计程序 GU;TK'Yy?
55.audit risk 审计风险 )]0[`iLe
56.detection risk 检查风险 < -@,
57.inappropriate audit opinion 不适当的审计意见 ,}xpYq_/
58.material misstatement 重大的错报 's56L,^:
59.tolerable misstatement 可容忍错报 es*_Oo1
60.the acceptable level of detection risk 可接受的检查风险 iXr`0V
61.assessed level of material misstatement risk 重大错报风险的评估水平 1@1+4P0NF[
62.simall business 小规模企业 KxgR5#:i"
63.accounting system 会计系统 5JXzfc9rL
64.test of control 控制测试 ;f\R$u-
65.walk-through test 穿行测试 oHc-0$eMKY
66.communication 沟通 b3CspBgC
67.flow chart 流程图 N9>'/jgZX
68.reperformance of internal control 重新执行 i;uG:,ro
69.audit evidence 审计证据 j?Jd@(*y$
70.substantive procedures 实质性程序 8CN7+V
71.assertions 认定 )Rm
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72.esistence 存在 {Q#Fen
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73.occurrence 发生 s%S_K
74.completeness 完整性 HNkZ1+P {
75.rights and obligations 权利和义务 goBKr: &]w
76.valuation and allocation 计价和分摊 .SRuyioF&
77.cutoff 截止 P?3YHa^up
78.accuracy 准确性 Jnu}{^~
79.classification 分类 `o^;fcnG
80.inspection 检查 +r#=n7t
81.supervision of counting 监盘 Z<,CzKs+||
82.observation 观察 +QCU]Fozk
83.confirmation 函证 6qHvq
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84.computation 计算 H(DVVHx
85.analytical procedures 分析程序 0Tn|Q9R
86.vouch 核对 Xdp`Z'g
87.trace 追查 ;s!ns N
88.audit sampling 审计抽样 ^8f|clw"
89.error 误差 i\DHIzGp[
90.expected error 预期误差 twJ|Jmd
91.population 总体 Ilt L@]e
92.sampling risk 抽样风险 kp<}
93.non- sampling risk 非抽样风险 hsQ rd%{f
94.sampling unit 抽样单位 %gne%9nn
95.statistical sampling 统计抽样 k_|v)\4B
96.tolerable error 可容忍误差 tl,x@['p`
97.the risk of under reliance 信赖不足风险 k1 LtqV
98.the risk of over reliance 信赖过度风险 0[$Mo3c+'
99.the risk of incorrect rejection 误拒风险 {TxVRpiP{Z
100. the risk of incorrect acceptance 误受风险 J:TI>*tn
101.working trial balance 试算平衡表 sgb+@&}9n
102.index and cross-referencing 索引和交叉索引 P/1UCITq}
103.cash receipt 现金收入 y uK5 r
104.cash disbursement 现金支出 -$]DO5fY
105.bank statement 银行对账单 0z'={6,
106.bank reconciliation 银行存款余额调节表 bTy'5"
107.balance sheet date 资产负债表日 G+QNg.pH
108.net realizable value 可变现净值 ]cGz~TN~
109.storeroom 仓库 J9$]]\52s.
110.sale invoice 销售发票 r* /XB0
111.price list 价目表 .KwuhmR
112.positive confirmation request 积极式询证函 #&`WMLl+8
113.negative confirmation request 消极式询证函 b1['uJF
114.purchase requisition 请购单 <DlanczziF
115.receiving report 验收报告 - R8!"~
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116.gross margin 毛利 [Yahxw}
117.manufacturing overhead 制造费用 /NN[gz
118.material requisition 领料单 g$^qQs)^N
119.inventory-taking 存货盘点 $et
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120.bond certificate 债券 MF`k~)bDV
121.stock certificate 股票 s2' :&5(
122.audit report 审计报告 OSh mrz28
123.entity 被审计单位 %OfDTs
124.addressee of the audit report 审计报告的收件人 {'K;aJ'\
125.unqualified opinion 无保留意见 .V )2Tz
126.qualified opinion 保留意见 ~bWWu`h
127.disclaimer of opinion 无法表示意见 id[>!fQ=Y
128.adverse opinion 否定意见 .X=M!
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A (1)ABC 作业基础成本计算 }AH|~3|D
A (2)absorbed overhead 已吸收制造费用 ka9v2tE\
A (3)absorption costing 吸收成本计算 4[V6so 0
A (4)account 账户,报表 7J!d3j2TR
A (5)accounting postulate 会计假设 K&P{2Hndr
A (6)accounting series release 会计公告文件 u b>K ^
A (7)accounting valuation 会计计价 r1[T:B'
A (8)account sale 承销清单 F]&J%i
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A (9)accountability concept 经营责任概念 JjO/u>A3;7
A (10)accountancy 会计职业 !CMVZf;u
A (11)accountant 会计师 .=w`T
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A (12)accounting 会计 /$4?.qtu
A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 @LMV ?
A (15)accounting manual 会计手册 +?m=f}>W1
A (16)accounting period 会计期间 YU \t+/b
A (17)accounting policies 会计方针 ~x^+OXf!^g
A (18)accounting rate of return 会计报酬率 Kmf-l*7}
A (19)accounting reference date 会计参照日 S0QU@e
A (20)accounting reference period 会计参照期间 T+{'W
A (21)accrual concept 应计概念 XxU}|jTO#
A (22)accrual expenses 应计费用 Z
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A (23)acid test ration 速动比率(酸性测试比率) Dlsa(
A (24)acquisition 购置 ]~<T` )Hi
A (25)acquisition accounting 收购会计 Nn4Kt,KY
A (26)activity based accounting 作业基础成本计算 :7;Iy u
A (27)adjusting events 调整事项 $MEbePxe
A (28)administrative expenses 行政管理费 ] j?Fk$C
A (29)advice note 发货通知 cFNtY~(b
A (30)amortization 摊销 /<Nt$n
A (31)analytical review 分析性检查 vlKKPS
A (32)annual equivalent cost 年度等量成本法 ; 8x^9Q
A (33)annual report and accounts 年度报告和报表 Hx/Vm`pRyX
A (34)appraisal cost 检验成本 c+M@{EbuN
A (35)appropriation account 盈余分配账户 ]mU*Y:<
A (36)articles of association 公司章程细则 )Zr0_b"V:e
A (37)assets 资产 (#Kvm
A (38)assets cover 资产保障 6h*
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A (39)asset value per share 每股资产价值 H.S|njn:r
A (40)associated company 联营公司 <6@NgSFz'
A (41)attainable standard 可达标准 [5#/&k{
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A (42)attributable profit 可归属利润 'GO..m"G
A (43)audit 审计 O6 J<Lqgh
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 %+JTQy
A (46)authorized share capital 额定股本 Iur} Z
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A (47)available hours 可用小时 /r{5Lyk*
A (48)avoidable costs 可避免成本 e ^&8x
B (49)back-to-back loan 易币贷款 ]OUOL/J
B (50)backflush accounting 倒退成本计算 J)&+y;.
B (51)bad debts 坏帐 ~$obcW1
B (52)bad debts ratio 坏帐比率 {8Nd-WJ{
B (53)bank charges 银行手续费 S|h
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B (54)bank overdraft 银行透支 -~aEqj#?
B (55)bank reconciliation 银行存款调节表 <NsT[r~C
B (56)bank statement 银行对账单 qk"=nAJX
B (57)bankruptcy 破产 gV>\lMc[-%
B (58)basis of apportionment 分摊基础 *Bz&