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注会《审计》英语常用词汇 ~[9(}UM
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1.audit 审计 }Q%fY(bp
2.attestation 鉴证 }doJ=lc
3.credibility 可信赖程度 G?QU|<mj<
4.audit of financial statements 财务报表审计 }t9A#GOz
5.agreed-upon procedures 执行商定程序 P
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6.high levels of assurance 高水平保证 rCFTch"
7.compilation 编制 7{:g|dX
8.reliability 可靠性 Il,^/qvIY
9.relevance 相关性
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10.professional skepticism 职业谨慎 'P5
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11.objectivity 客观性 6
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12. professional competence 专业胜任能力 b1`(f"&l
13.Senior/CPA-in-charge 项目经理 2gb MUdpp
14.audit engagement letter 业务约定书 uS
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15.recurring audit 连续审计 Ro oem dCM
16.the client 委托人 %l8nTcL_?
17.change CPA 更换注册会计师 *^5..0du
18.the existing CPA 现任注册会计师 hSyA;*)
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19.the successor CPA 后任注册会计师 ;
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20.the preceding CPA前任注册会计师 M`kR2NCi
21.issue the audit report 出具审计报告 Obm@2;^g6
22.expert 专家 9p5{,9 .3*
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 9#AsSbBpf
25.assess material misstatement risks评估重大错报风险 !.ot&EbE
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 KGI0|Z]n~
27.a general knowledge of —— 初步了解―――的情况 2o5v{W
28.a more knowledge of—— 进一步了解的情况 v|v^(P,o
29.the prior year‘s working papers 以前年度工作底稿 d.3O1TXK
30.minutes of meeting 会议纪要 +T@a/(Gl
31.business risks 经营风险 (SlrV8;
32.appropriateness 适当性 "wPFQXU
33.accounting estimate 会计估计 ' 1aU0<
34.management representations 管理层声明 l&d 6G0
35.going concern assumption 持续经营假设 Q(2X$7iRq
36.audit plan 审计计划 w*Gv#B9G
37.significant audit areas 重点审计领域 n_n0Q}du
38.error 错误 i7[CqObzc
39.fraud舞弊 &!{wbm@
40.modified or additional procedures 修改或追加审计程序 2>l:: 8Pp
41.misappropriation of assets 侵占资产 $3!j1
42.transactions without substance 虚假交易 %8T:r S
43.unusual pressures 异常压力 OT9\K_
44.the suspected noncompliance 涉嫌存在违法行为 Y
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45.materialiy 重要性 _ID2yJ
46.exceed the materiality level 超过重要性水平 b-{\manH
47.approach the materiality level 接近重要性水平 kQ$Q}3f
48.an acceptably low level 可接受水平 K'%,dn
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 v?yH j-
50.misstatements or omissions 错报或漏报 <)zh2UI
51.aggregate 总计 HB$*xS1
52.subsequent events 期后事项 ^ZFbp@#U
53.adjust the financial statements 调整财务报表 ^b`}g
54.perform additional audit procedures 实施追加的审计程序 Lrr^obc
55.audit risk 审计风险 }`$:3mb&f
56.detection risk 检查风险 Lrz>0_Q
57.inappropriate audit opinion 不适当的审计意见 w.cQ|_
58.material misstatement 重大的错报 5( lE$&
59.tolerable misstatement 可容忍错报 k3[
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60.the acceptable level of detection risk 可接受的检查风险 r6Z&i^cMe
61.assessed level of material misstatement risk 重大错报风险的评估水平 A^JeB<,
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62.simall business 小规模企业 MjG=6.J|`
63.accounting system 会计系统 :eI.E:/'
64.test of control 控制测试 %#NaM\=8v
65.walk-through test 穿行测试 kRskeMr:Rd
66.communication 沟通 qyc:;3?wm
67.flow chart 流程图 f3-=?Z
68.reperformance of internal control 重新执行 @3[Z QF
69.audit evidence 审计证据 /MSz{ %v
70.substantive procedures 实质性程序 .F.4fk
71.assertions 认定 |nXs'T
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72.esistence 存在 q:-8
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73.occurrence 发生 -)
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74.completeness 完整性 jh`&c{#*)M
75.rights and obligations 权利和义务 Y-n*K'
76.valuation and allocation 计价和分摊 GFx>xQk
77.cutoff 截止 ~LHG
78.accuracy 准确性 ^MUtmzh
79.classification 分类 j0o_`
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80.inspection 检查 ,a< !d
81.supervision of counting 监盘 b}o^ ?NtA
82.observation 观察 w*Sl
83.confirmation 函证 rO 6oVz#x
84.computation 计算 Z KnEg2a
85.analytical procedures 分析程序 T\b
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86.vouch 核对 2#ha Icm"
87.trace 追查 V?HC\F-
88.audit sampling 审计抽样 !3 $Ph
89.error 误差 G(|ki9^@"9
90.expected error 预期误差 >mT2g
91.population 总体 WU{G_Fqaz
92.sampling risk 抽样风险 UL(R/yc
93.non- sampling risk 非抽样风险 Kw&J<H
94.sampling unit 抽样单位 RMmDcvM"k
95.statistical sampling 统计抽样 ,S:LhgSP
96.tolerable error 可容忍误差 e0+N1kY
97.the risk of under reliance 信赖不足风险 \Q?r+VZ
98.the risk of over reliance 信赖过度风险 qWtvo';3
99.the risk of incorrect rejection 误拒风险 28LjQ!
100. the risk of incorrect acceptance 误受风险 1>4'YMdZi
101.working trial balance 试算平衡表 uOs
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102.index and cross-referencing 索引和交叉索引 EG59L~nM
103.cash receipt 现金收入 :^1 Xfc"
104.cash disbursement 现金支出 QOEcp% 6I}
105.bank statement 银行对账单 lzfaW-nu
106.bank reconciliation 银行存款余额调节表 &I:5<zK{
107.balance sheet date 资产负债表日 ]U! ?{~
108.net realizable value 可变现净值 U8?QyG
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109.storeroom 仓库 $=TFTS
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110.sale invoice 销售发票 +I5@Gys
111.price list 价目表 /{d7%Et6
112.positive confirmation request 积极式询证函 -j`tBv)
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 eFp4MD8?
115.receiving report 验收报告 X&TTw/J!^
116.gross margin 毛利 VW I{ wC
117.manufacturing overhead 制造费用 ?^Q!=W<7
118.material requisition 领料单 SQ]&nDd
119.inventory-taking 存货盘点 TV#pUQ3K
120.bond certificate 债券 .4Jea#M
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121.stock certificate 股票 O2us+DhQ
122.audit report 审计报告 V"#ie
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123.entity 被审计单位 't{~#0d=
124.addressee of the audit report 审计报告的收件人 8{ 8J(~
125.unqualified opinion 无保留意见 fl!8 \4
126.qualified opinion 保留意见 lDnF(
127.disclaimer of opinion 无法表示意见 H.hF`n
128.adverse opinion 否定意见 CQW#o_\
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A (1)ABC 作业基础成本计算 [:
A (2)absorbed overhead 已吸收制造费用 7;)
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A (3)absorption costing 吸收成本计算 6UG7lH!M
A (4)account 账户,报表 Nj5Mc>_
A (5)accounting postulate 会计假设 ;x$,x-
A (6)accounting series release 会计公告文件 /9,!)/j
A (7)accounting valuation 会计计价 >_jT.d
A (8)account sale 承销清单 G ?jKm_
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A (9)accountability concept 经营责任概念 O[U^{~iM
A (10)accountancy 会计职业 (y[+s?;WyB
A (11)accountant 会计师 <xKer<D
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A (12)accounting 会计 IC{\iwO/~c
A (13)agency cost 代理成本 %YlL-*7L
A (14)accounting bases 会计基础 KbQ UA$gL=
A (15)accounting manual 会计手册 zp:kdN7!^
A (16)accounting period 会计期间 |,cQJ
A (17)accounting policies 会计方针 szu!*wc9
A (18)accounting rate of return 会计报酬率 Wl/oun~o
A (19)accounting reference date 会计参照日 >k"Z'9l
A (20)accounting reference period 会计参照期间 R?
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A (21)accrual concept 应计概念 (/Lo44wT
A (22)accrual expenses 应计费用 OS;qb:;
A (23)acid test ration 速动比率(酸性测试比率) vxhs1vh
A (24)acquisition 购置 z
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A (25)acquisition accounting 收购会计 brx
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A (26)activity based accounting 作业基础成本计算 _dky+ E
A (27)adjusting events 调整事项 !K-lO{Z^
A (28)administrative expenses 行政管理费 u9ObFm$7
A (29)advice note 发货通知 HQJ_:x
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A (30)amortization 摊销 1G$fU
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A (31)analytical review 分析性检查 +!h~T5Ck
A (32)annual equivalent cost 年度等量成本法 _y*@Hj
A (33)annual report and accounts 年度报告和报表 2$?bLvk
A (34)appraisal cost 检验成本 0tyoH3o/d
A (35)appropriation account 盈余分配账户 4r&D