Nh^q&[?
>j&k:
注会《审计》英语常用词汇 :DFtH13qO
QiNLE'19^
n]3Z~HoZ
1.audit 审计 ;33SUgX
2.attestation 鉴证 ,8stEp9~h]
3.credibility 可信赖程度 |wyua@2
4.audit of financial statements 财务报表审计 (w
Q,($@
5.agreed-upon procedures 执行商定程序
Sre:l'.
6.high levels of assurance 高水平保证 [+qB^6I+P%
7.compilation 编制 /Y[ b8f
8.reliability 可靠性 Kn}Y7B{
9.relevance 相关性 fbkAu
10.professional skepticism 职业谨慎 22 `e7
11.objectivity 客观性 /`7G 7pQ+
12. professional competence 专业胜任能力 >P-'C^:V=
13.Senior/CPA-in-charge 项目经理 Z.N9e
14.audit engagement letter 业务约定书 h@Ix9!?+
15.recurring audit 连续审计 B.#-@
16.the client 委托人 (i-L:
17.change CPA 更换注册会计师 /1.gv~`+
18.the existing CPA 现任注册会计师 DO~~
19.the successor CPA 后任注册会计师 . Fm| $x
20.the preceding CPA前任注册会计师 5?TX.h9B4
21.issue the audit report 出具审计报告 9 $zx<O
22.expert 专家 T^Hq 5Oy
23.the board of directors 董事会 0kaMYV?
24.knowledge of the entity‘ s business 了解被审计单位情况 %< Jj[F
25.assess material misstatement risks评估重大错报风险 UL xgvq
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P,k=u$
27.a general knowledge of —— 初步了解―――的情况 8*eVP*g
28.a more knowledge of—— 进一步了解的情况 +d3h @gp
29.the prior year‘s working papers 以前年度工作底稿 #2%8@?_-M
30.minutes of meeting 会议纪要 0VIR=Pbp
31.business risks 经营风险 ^vTp.
7o~5
32.appropriateness 适当性 S~GS:E#
33.accounting estimate 会计估计 Nb\B*=4AR
34.management representations 管理层声明 cgR8+o
35.going concern assumption 持续经营假设 \$,8aRT>#U
36.audit plan 审计计划 c\rP"y|S};
37.significant audit areas 重点审计领域 -c%'f&P
38.error 错误 IC-W[~
39.fraud舞弊 isz-MP$:K5
40.modified or additional procedures 修改或追加审计程序 +aOX{1w
41.misappropriation of assets 侵占资产 >vNE3S_
42.transactions without substance 虚假交易 ]F"@+_E
43.unusual pressures 异常压力 K%;=
i2:
44.the suspected noncompliance 涉嫌存在违法行为 svMu85z
45.materialiy 重要性 :v^Od W
46.exceed the materiality level 超过重要性水平 }q:4Zh'l!
47.approach the materiality level 接近重要性水平 "f-HOd\=
48.an acceptably low level 可接受水平 >&Vz/0
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 r^,"OM]
50.misstatements or omissions 错报或漏报 3u9}z+q
51.aggregate 总计 )yS8(F0
52.subsequent events 期后事项 1c4:'0
53.adjust the financial statements 调整财务报表 ;;Jx1Q
54.perform additional audit procedures 实施追加的审计程序 A#]78lR
55.audit risk 审计风险 v R!
y#
56.detection risk 检查风险 a!,X@5
57.inappropriate audit opinion 不适当的审计意见 l<yYfGO
58.material misstatement 重大的错报 c=p!2jJ1K~
59.tolerable misstatement 可容忍错报 ]vH:@%3U
60.the acceptable level of detection risk 可接受的检查风险 <6C:\{eo
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^_uCSA'X
62.simall business 小规模企业 )-\qo#0l
63.accounting system 会计系统 kk}_AZ0eK
64.test of control 控制测试 0Q[;{}W}
65.walk-through test 穿行测试 eCG{KCM~_Z
66.communication 沟通 a&B@F]+
67.flow chart 流程图 9y j'->dL
68.reperformance of internal control 重新执行 NBA`@K~4
69.audit evidence 审计证据 (SByN7[gb
70.substantive procedures 实质性程序 W4)bEWO+q
71.assertions 认定 )g`~,3G
72.esistence 存在 6ck%M#v
73.occurrence 发生 dyB@qh~H
74.completeness 完整性 J@qLBe(v
75.rights and obligations 权利和义务 rGay~\
76.valuation and allocation 计价和分摊 C4gzg
77.cutoff 截止 \Npvm49
78.accuracy 准确性 -cP1,>Ahv
79.classification 分类 rnBp2'EM
80.inspection 检查 D0h6j0r5
81.supervision of counting 监盘 9rT"_d#
82.observation 观察 X#o;`QM
83.confirmation 函证 'a>D+A:
84.computation 计算 JI/iq
85.analytical procedures 分析程序 Wl]XOUZ
86.vouch 核对 mv(/M
t
87.trace 追查 #It!D5A
88.audit sampling 审计抽样 ){KrBaGa4
89.error 误差 bl\;*.s'
90.expected error 预期误差 t;_1 /mt
91.population 总体 3A\Z]L
92.sampling risk 抽样风险 a >k9&
w
93.non- sampling risk 非抽样风险 VOT9cP^6
94.sampling unit 抽样单位 $_gv(&ZT
95.statistical sampling 统计抽样 M%s!qC+
96.tolerable error 可容忍误差 e1hf{:&/G@
97.the risk of under reliance 信赖不足风险 \!*F:v0g^
98.the risk of over reliance 信赖过度风险 )))AxgM
99.the risk of incorrect rejection 误拒风险 X7?j90tH
100. the risk of incorrect acceptance 误受风险 ed#>q;jX
101.working trial balance 试算平衡表 S`vw<u4t
102.index and cross-referencing 索引和交叉索引 z2q!_ ~
103.cash receipt 现金收入 OK2\2&G
104.cash disbursement 现金支出 ;Hi
aX<O!
105.bank statement 银行对账单 LYTnMrM
106.bank reconciliation 银行存款余额调节表 KVoM\ttP
107.balance sheet date 资产负债表日 TJuS)AZ
C
108.net realizable value 可变现净值 }xY|z"&
109.storeroom 仓库 m;S%RB^~H
110.sale invoice 销售发票 _:JV-lM
111.price list 价目表 SRrp
=>w?
112.positive confirmation request 积极式询证函 lo36b zbT
113.negative confirmation request 消极式询证函 A@reIt
114.purchase requisition 请购单 ,? Q1JZPy@
115.receiving report 验收报告 &09G9G snQ
116.gross margin 毛利 S4OOm[8
117.manufacturing overhead 制造费用 A[f`xE
118.material requisition 领料单 xFyBF[c
119.inventory-taking 存货盘点 TBgiA}|\D
120.bond certificate 债券 S(: |S(
121.stock certificate 股票 Ah
zV?6e
122.audit report 审计报告 Dc] J3r
123.entity 被审计单位 ""jl
124.addressee of the audit report 审计报告的收件人 8_3WCbe/
125.unqualified opinion 无保留意见 lT'V=,Y
t
126.qualified opinion 保留意见 qnO/4\qq
127.disclaimer of opinion 无法表示意见 d%oHcn
128.adverse opinion 否定意见 V_KHVul
WctGhGH
A (1)ABC 作业基础成本计算 #*G}v%Ow/u
A (2)absorbed overhead 已吸收制造费用 =E&1e;_xlE
A (3)absorption costing 吸收成本计算 (
R!.=95@
A (4)account 账户,报表 C 6d#+
A (5)accounting postulate 会计假设 l
Ng)k1
A (6)accounting series release 会计公告文件 pzU:AUW
A (7)accounting valuation 会计计价 zZS,<Z
A (8)account sale 承销清单 b+$-f:mj
A (9)accountability concept 经营责任概念 2-:` lrVd
A (10)accountancy 会计职业 bWzUWLa
A (11)accountant 会计师 b =:%*gq,
A (12)accounting 会计 MA v-#
A (13)agency cost 代理成本 dkZ[~hEQG-
A (14)accounting bases 会计基础 PH!rWR
A (15)accounting manual 会计手册 ]kH8T'
A (16)accounting period 会计期间 k
qLp
t
A (17)accounting policies 会计方针 >P2QL>P
A (18)accounting rate of return 会计报酬率 7Y^2JlZu=
A (19)accounting reference date 会计参照日 7gt%[r M
A (20)accounting reference period 会计参照期间
--TY[b
A (21)accrual concept 应计概念 M'$?Jp#]}
A (22)accrual expenses 应计费用 )lVplAhZD
A (23)acid test ration 速动比率(酸性测试比率) OPDRV\
A (24)acquisition 购置 -J++b2R\%
A (25)acquisition accounting 收购会计 1(4IcIR5T;
A (26)activity based accounting 作业基础成本计算 @ oFuX.
A (27)adjusting events 调整事项 CePI{`&,
A (28)administrative expenses 行政管理费 }do=lm?/
A (29)advice note 发货通知 _\AT_Zmy
A (30)amortization 摊销 +4K'KpFzZ
A (31)analytical review 分析性检查 >orDw3xC
A (32)annual equivalent cost 年度等量成本法 It8@Cp.dU
A (33)annual report and accounts 年度报告和报表 SY+$8^
A (34)appraisal cost 检验成本 mQ:5(]v
A (35)appropriation account 盈余分配账户 PL*kjrLu7
A (36)articles of association 公司章程细则 m[&