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注会《审计》英语常用词汇 1 T130L
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1.audit 审计 7Cjd.0T=(
2.attestation 鉴证 sH[
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3.credibility 可信赖程度 _C\[DR0n
4.audit of financial statements 财务报表审计 /6O??6g
5.agreed-upon procedures 执行商定程序 c!8=lrT.
6.high levels of assurance 高水平保证 #YDr%>j
7.compilation 编制 " P)*FT
8.reliability 可靠性 i(?,6)9
9.relevance 相关性 v^ d]rSm
10.professional skepticism 职业谨慎 e!fqXVEVR
11.objectivity 客观性 GE|+fYVM-$
12. professional competence 专业胜任能力 Rl|
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13.Senior/CPA-in-charge 项目经理 r_EcMIuk
14.audit engagement letter 业务约定书 9dMrgz&'
15.recurring audit 连续审计 9 2MTX
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16.the client 委托人 vzF5xp.
17.change CPA 更换注册会计师 EQqx+J&!
18.the existing CPA 现任注册会计师 <8UYhGK
19.the successor CPA 后任注册会计师 S osj$9E
20.the preceding CPA前任注册会计师 !ZDzEP*
21.issue the audit report 出具审计报告 Sx
22.expert 专家 3D9!M-
23.the board of directors 董事会 MxzLK%am
24.knowledge of the entity‘ s business 了解被审计单位情况 P;PQeXKw
25.assess material misstatement risks评估重大错报风险 ]nhr+;of/-
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &'l>rD^o
27.a general knowledge of —— 初步了解―――的情况 K/ &?VIi`z
28.a more knowledge of—— 进一步了解的情况 LJX-AO.4
29.the prior year‘s working papers 以前年度工作底稿 >zkRcm
30.minutes of meeting 会议纪要 `V[!@b:
31.business risks 经营风险 E&Qi@Ty
32.appropriateness 适当性 9+,R`v
33.accounting estimate 会计估计 .oEmU+
34.management representations 管理层声明 ]]}tdn _
35.going concern assumption 持续经营假设 )Qm[[p nj
36.audit plan 审计计划 zo;^m|
37.significant audit areas 重点审计领域 Ax oD8|
38.error 错误 H"2uxhdLK3
39.fraud舞弊 g~UUP4<$"
40.modified or additional procedures 修改或追加审计程序 e6=]m#O9
41.misappropriation of assets 侵占资产 ,:+dg(\r
42.transactions without substance 虚假交易 E&y
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43.unusual pressures 异常压力 3Rm#-T s
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 W&h[p_0
46.exceed the materiality level 超过重要性水平 vi@Lz3}::
47.approach the materiality level 接近重要性水平 ( *G\g=D
48.an acceptably low level 可接受水平 K.gEj*@
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 (]/9-\6(#
50.misstatements or omissions 错报或漏报 gBu1QviU
51.aggregate 总计 c62=* ] ,
52.subsequent events 期后事项 y80ykGPT\&
53.adjust the financial statements 调整财务报表 D[O{(<9
54.perform additional audit procedures 实施追加的审计程序 `ovtHl3Q
55.audit risk 审计风险 lq.Te,Y%w
56.detection risk 检查风险 W"L&fV+3
57.inappropriate audit opinion 不适当的审计意见 K; FW
58.material misstatement 重大的错报 .s/fhk,
59.tolerable misstatement 可容忍错报 wPbkUVO
60.the acceptable level of detection risk 可接受的检查风险 z}SND9-"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ch5s<x#CE
62.simall business 小规模企业 j?b\+rr
63.accounting system 会计系统 `k\grr.J
64.test of control 控制测试 UDf9FnG}L
65.walk-through test 穿行测试 HG/p$L*
66.communication 沟通 U=bEA1*@0
67.flow chart 流程图 W;?(,xx
68.reperformance of internal control 重新执行 >#+IaKL7
69.audit evidence 审计证据 l0*Gb
70.substantive procedures 实质性程序 =Nz0.:
71.assertions 认定 9Pd*z>s
72.esistence 存在 h5
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73.occurrence 发生 SFH-^ly&D
74.completeness 完整性 Hy{
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75.rights and obligations 权利和义务 s!/TU
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76.valuation and allocation 计价和分摊 Uadr>#C*
77.cutoff 截止 {Hr$wa~
78.accuracy 准确性 ]j>i.5
79.classification 分类 M8w5Ob
80.inspection 检查 Ql?^
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81.supervision of counting 监盘 iq?#rb P#I
82.observation 观察 FDR1Gy
83.confirmation 函证 }aB#z<B6
84.computation 计算 a:SQ16_?
85.analytical procedures 分析程序 g|P C$p-z+
86.vouch 核对 Y^$HrI(vq
87.trace 追查 ,1Qd\8N9
88.audit sampling 审计抽样 '%v#v 3'
89.error 误差 N132sN2
90.expected error 预期误差 &R+#W
91.population 总体 E04l|
92.sampling risk 抽样风险 <<MjC5
93.non- sampling risk 非抽样风险 UVf\2\ Y
94.sampling unit 抽样单位 OLq
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95.statistical sampling 统计抽样 7J >Gd
96.tolerable error 可容忍误差 $ &5w\
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97.the risk of under reliance 信赖不足风险 %R_{1GrL'c
98.the risk of over reliance 信赖过度风险 } :iBx
99.the risk of incorrect rejection 误拒风险 ,KW;2t*IQ@
100. the risk of incorrect acceptance 误受风险 v4?iOD
101.working trial balance 试算平衡表 (.K\Jg'Y6j
102.index and cross-referencing 索引和交叉索引 dAx96Og:X"
103.cash receipt 现金收入 uK*Nu^
104.cash disbursement 现金支出 eR']#Q46{T
105.bank statement 银行对账单 =4C}{IL
106.bank reconciliation 银行存款余额调节表 z?8~[h{i%
107.balance sheet date 资产负债表日 ScnY3&rc
108.net realizable value 可变现净值 "u}9@}*
109.storeroom 仓库 <*'cf2Q$Av
110.sale invoice 销售发票 (g/7yO(s
111.price list 价目表 Iyk6=&?j
112.positive confirmation request 积极式询证函 A3P9.mur
113.negative confirmation request 消极式询证函 ~pP0|B*%
114.purchase requisition 请购单 [2$4| ;7
115.receiving report 验收报告 g;F"7
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116.gross margin 毛利 r$)$n&j
117.manufacturing overhead 制造费用 Uv?'m&_
118.material requisition 领料单 ?`sy%G
119.inventory-taking 存货盘点 cErI%v}v0
120.bond certificate 债券 Dxx;v .$
121.stock certificate 股票 \Z5+$Ij
122.audit report 审计报告 Xer@A;c
123.entity 被审计单位 H;_yRUY9
124.addressee of the audit report 审计报告的收件人 f%^'P"R
125.unqualified opinion 无保留意见 <SXZx9A!
126.qualified opinion 保留意见 u7]<=*
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127.disclaimer of opinion 无法表示意见 f~& a-
128.adverse opinion 否定意见 O?K./So&
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A (1)ABC 作业基础成本计算 B5=3r1Ly
A (2)absorbed overhead 已吸收制造费用 #JNy
A (3)absorption costing 吸收成本计算 Uf,fX/:!
A (4)account 账户,报表 pV`$7^#X
A (5)accounting postulate 会计假设 Z-Wfcnk
A (6)accounting series release 会计公告文件 HR{s&ho
A (7)accounting valuation 会计计价 vx 0UoKX
A (8)account sale 承销清单 ?_4^le[;
A (9)accountability concept 经营责任概念 '%4P;HO
A (10)accountancy 会计职业 w[fDk1H)
A (11)accountant 会计师 &H;8QZ8uw
A (12)accounting 会计 4be>
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A (13)agency cost 代理成本 T`L}[?w
A (14)accounting bases 会计基础 i*tv,f.(
A (15)accounting manual 会计手册 6TFo|z!C
A (16)accounting period 会计期间 w$Ux?y-L
A (17)accounting policies 会计方针 'Tf9z+0;
A (18)accounting rate of return 会计报酬率 9 pKm*n&
A (19)accounting reference date 会计参照日 2bQ/0?.).-
A (20)accounting reference period 会计参照期间 fp !:u
A (21)accrual concept 应计概念 /5a;_
A (22)accrual expenses 应计费用 ^ "
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A (23)acid test ration 速动比率(酸性测试比率) +mWjBY
A (24)acquisition 购置 VyZV(k
A (25)acquisition accounting 收购会计 `"<2)yq?
A (26)activity based accounting 作业基础成本计算 t{(Mf2GR1
A (27)adjusting events 调整事项 Du_$C[
A (28)administrative expenses 行政管理费 +^Jwo)R'b
A (29)advice note 发货通知 $adq7
A (30)amortization 摊销 jPwef##~7
A (31)analytical review 分析性检查 D$pj#
A (32)annual equivalent cost 年度等量成本法 >q|Q-I~gs
A (33)annual report and accounts 年度报告和报表 pDDG_4E>
A (34)appraisal cost 检验成本 t[O+B6
A (35)appropriation account 盈余分配账户 vo;5f[>4i
A (36)articles of association 公司章程细则 ;~ee[W$1
A (37)assets 资产 >}]H;&
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A (38)assets cover 资产保障 *F
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A (39)asset value per share 每股资产价值 "Gh#`T0#a
A (40)associated company 联营公司 oI$V|D3 9
A (41)attainable standard 可达标准 ?[SVqj2-
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A (42)attributable profit 可归属利润 /RF%1!M
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A (43)audit 审计 5Bj77?Z
A (44)audit report 审计报告 Ru7L>(Njs
A (45)auditing standards 审计准则 [t}):}~F|
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 9/46%=&