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注会《审计》英语常用词汇 0x71%=4H^x
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1.audit 审计 ohsH 2]C
2.attestation 鉴证 vgo{]:Aj{
3.credibility 可信赖程度 <jFSj=cIL
4.audit of financial statements 财务报表审计 "mtp0
5.agreed-upon procedures 执行商定程序 1i+FL''
6.high levels of assurance 高水平保证 WW6yFriuW
7.compilation 编制 7E(%9W6P
8.reliability 可靠性 $T/#1w P
9.relevance 相关性 /RqhykgZ
10.professional skepticism 职业谨慎 G/(*foT8SE
11.objectivity 客观性 lY,/ W
12. professional competence 专业胜任能力 QkE,T0,/?h
13.Senior/CPA-in-charge 项目经理 $iHoOYx]<
14.audit engagement letter 业务约定书 S+pP!YX
15.recurring audit 连续审计 }{mG/(LX8
16.the client 委托人 w+Vk3c5uI)
17.change CPA 更换注册会计师 "Z~`e]>
18.the existing CPA 现任注册会计师 h!Y?SO.b
19.the successor CPA 后任注册会计师 [TEcg^
20.the preceding CPA前任注册会计师 OpqNEo\
21.issue the audit report 出具审计报告 }$:#+
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22.expert 专家 i6PE6>
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23.the board of directors 董事会 `M)E* G
24.knowledge of the entity‘ s business 了解被审计单位情况 JCcQd01
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25.assess material misstatement risks评估重大错报风险 8Z!*[c>K-?
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 kO+s+ 55
27.a general knowledge of —— 初步了解―――的情况 uS-3\$
28.a more knowledge of—— 进一步了解的情况 I+~bCcgPi
29.the prior year‘s working papers 以前年度工作底稿 9gR.RwR X
30.minutes of meeting 会议纪要 y;:]F|%<
31.business risks 经营风险 C$K+=jT
32.appropriateness 适当性 !;+U_j'Pg
33.accounting estimate 会计估计 }9=2g`2Q
34.management representations 管理层声明 _uJVuCc
35.going concern assumption 持续经营假设 !&JiNn('
36.audit plan 审计计划 5%&]
37.significant audit areas 重点审计领域 3cHtf
38.error 错误 xKb"p4k9d
39.fraud舞弊 ngLJ@TP-
40.modified or additional procedures 修改或追加审计程序 ;Z4o{(/zU
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 `oVB!eapl
43.unusual pressures 异常压力 3&9zGy{V+
44.the suspected noncompliance 涉嫌存在违法行为 ?} X}#
45.materialiy 重要性 1 KB7yG-#6
46.exceed the materiality level 超过重要性水平 $`v+4]
47.approach the materiality level 接近重要性水平 8 ?" Ze(
48.an acceptably low level 可接受水平
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 )7w@E$l"
50.misstatements or omissions 错报或漏报 hb<k]-'!
51.aggregate 总计 FF3&Y^+^"
52.subsequent events 期后事项 JaFUcpZk$
53.adjust the financial statements 调整财务报表 KK$ a;/
54.perform additional audit procedures 实施追加的审计程序 #]X2^ND47
55.audit risk 审计风险 3`ml;
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56.detection risk 检查风险 "qgu$N4/>
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 9
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59.tolerable misstatement 可容忍错报 '+6<U[ L
60.the acceptable level of detection risk 可接受的检查风险 Th/{x
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61.assessed level of material misstatement risk 重大错报风险的评估水平 1k*n1t):
62.simall business 小规模企业 ]j72P
63.accounting system 会计系统 )H.ubM1
64.test of control 控制测试 S$Qr@5
65.walk-through test 穿行测试 'M47'{7T
66.communication 沟通 Z3Bo
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67.flow chart 流程图 M^Q&A R'F
68.reperformance of internal control 重新执行 u!m,ilAnd
69.audit evidence 审计证据 h 3eGq:!9
70.substantive procedures 实质性程序 e =0l<Rj
71.assertions 认定 S83]O!w0
72.esistence 存在 b,=,px
73.occurrence 发生 Mr#oT?
74.completeness 完整性 3-4Nad
75.rights and obligations 权利和义务 Ym3
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76.valuation and allocation 计价和分摊 e?_c[`sg
77.cutoff 截止 X}_QZO=z
78.accuracy 准确性 |^
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79.classification 分类 ]JkpR aP$
80.inspection 检查 ?3.(Vqwog
81.supervision of counting 监盘 kyp U&F
82.observation 观察 AM1/\R
83.confirmation 函证 aOaF&6'j
84.computation 计算 L3-<Kop
85.analytical procedures 分析程序 u>JqFw1
86.vouch 核对 /h{go]&Nb
87.trace 追查 d#X&Fi
88.audit sampling 审计抽样 zpBBnlq
89.error 误差
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90.expected error 预期误差 cq+nWHqF{J
91.population 总体 NN31?wt
92.sampling risk 抽样风险 -wPuml!hZ|
93.non- sampling risk 非抽样风险 5<'n
94.sampling unit 抽样单位 48R]\B<R{
95.statistical sampling 统计抽样 d=Rk\F'^J
96.tolerable error 可容忍误差 b(+w.R(+Ti
97.the risk of under reliance 信赖不足风险 i{%z
98.the risk of over reliance 信赖过度风险 XhJ P87
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99.the risk of incorrect rejection 误拒风险 z226yNlS
100. the risk of incorrect acceptance 误受风险 k~'?"'
101.working trial balance 试算平衡表 6Cop#kW#
102.index and cross-referencing 索引和交叉索引 V{7lltu
103.cash receipt 现金收入 :)^#
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104.cash disbursement 现金支出 3fbD"gL
105.bank statement 银行对账单 UKt/0Ze
106.bank reconciliation 银行存款余额调节表 S,d ngb{
107.balance sheet date 资产负债表日 EF*oPn0|
108.net realizable value 可变现净值 4OqE.LFu
109.storeroom 仓库 t?3{s\z 8+
110.sale invoice 销售发票 n1k$)S$iiy
111.price list 价目表 'l0eo' K
112.positive confirmation request 积极式询证函 %XDip]+rb
113.negative confirmation request 消极式询证函 R{
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114.purchase requisition 请购单 A?6
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115.receiving report 验收报告 0+VncL)u
116.gross margin 毛利 7cOg(6N
117.manufacturing overhead 制造费用 _oMs
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118.material requisition 领料单 !."%M^J
119.inventory-taking 存货盘点 c_D,MW\IC
120.bond certificate 债券 ]$XBd{\D{
121.stock certificate 股票 B5?c'[V9
122.audit report 审计报告 mcP{-oJ0W
123.entity 被审计单位 TnMVHO-
124.addressee of the audit report 审计报告的收件人 (e bBH
125.unqualified opinion 无保留意见 V29S*
126.qualified opinion 保留意见 :yFTaniJ'.
127.disclaimer of opinion 无法表示意见 eEg1-
128.adverse opinion 否定意见 ~L4*b*W
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A (1)ABC 作业基础成本计算 f:JYG]E &
A (2)absorbed overhead 已吸收制造费用 P?3YHa^up
A (3)absorption costing 吸收成本计算 Jnu}{^~
A (4)account 账户,报表 /64^5DjTh
A (5)accounting postulate 会计假设 s[{:>~{iq
A (6)accounting series release 会计公告文件 {V
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A (7)accounting valuation 会计计价 l9ch
A (8)account sale 承销清单 TS~Y\Cp
A (9)accountability concept 经营责任概念 4%#V^??E
A (10)accountancy 会计职业 {W:)oh>
A (11)accountant 会计师 an[3vKb
A (12)accounting 会计 .SKNIct
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A (13)agency cost 代理成本 5qeS|]^`
A (14)accounting bases 会计基础 B'lx
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A (15)accounting manual 会计手册 0.{oA`5N
A (16)accounting period 会计期间 yEw"8u'
A (17)accounting policies 会计方针 ;'WzfJ!q
A (18)accounting rate of return 会计报酬率 E=tx.h4xG~
A (19)accounting reference date 会计参照日 kVG6\<c]
A (20)accounting reference period 会计参照期间 f@xfb
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A (21)accrual concept 应计概念 1>*UbV<R;u
A (22)accrual expenses 应计费用 B3g82dm
A (23)acid test ration 速动比率(酸性测试比率) x":Bw;~
A (24)acquisition 购置 >w]k3MC
A (25)acquisition accounting 收购会计 YCLD!S/?
A (26)activity based accounting 作业基础成本计算 _]PfeCn:j
A (27)adjusting events 调整事项 -$]DO5fY
A (28)administrative expenses 行政管理费 8ZDqqz^C0
A (29)advice note 发货通知 LPm# 3U
A (30)amortization 摊销 }:c,SO!
A (31)analytical review 分析性检查 MTFVnoZMQ_
A (32)annual equivalent cost 年度等量成本法 :v
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A (33)annual report and accounts 年度报告和报表 UV
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A (34)appraisal cost 检验成本 ZjI/zqBm
A (35)appropriation account 盈余分配账户 V~uA(3\U
A (36)articles of association 公司章程细则 [:hy
A (37)assets 资产 ,ovv
A (38)assets cover 资产保障 ]Buk9LTe
A (39)asset value per share 每股资产价值 lWyP[>*
A (40)associated company 联营公司 |@Idf`
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A (41)attainable standard 可达标准 lh(+X-}D
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