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注会《审计》英语常用词汇 uR$i48}
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1.audit 审计 dEp7{jY1O
2.attestation 鉴证 ?s2^zT
3.credibility 可信赖程度 T]9m:zX9s
4.audit of financial statements 财务报表审计 =^tA_AxVw
5.agreed-upon procedures 执行商定程序 rzUlO5?R=
6.high levels of assurance 高水平保证 u -3:k
7.compilation 编制 XKS8K4"
8.reliability 可靠性 cj$d=k~
9.relevance 相关性 , jU5|2
10.professional skepticism 职业谨慎 X!>eiYK)
11.objectivity 客观性 w!&
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12. professional competence 专业胜任能力 e#S0Fk)z
13.Senior/CPA-in-charge 项目经理 esX)"_xf
14.audit engagement letter 业务约定书 y(iY
15.recurring audit 连续审计 /?*]lH.
16.the client 委托人 GpI!J}~m
17.change CPA 更换注册会计师 a`!@+
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18.the existing CPA 现任注册会计师 /.1.MssQM
19.the successor CPA 后任注册会计师 k~.&j"K
20.the preceding CPA前任注册会计师 m@Rtlb
21.issue the audit report 出具审计报告 'xE
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22.expert 专家 mJ}opy!{;
23.the board of directors 董事会 Vzl^Ka'
24.knowledge of the entity‘ s business 了解被审计单位情况 S/tIwG
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25.assess material misstatement risks评估重大错报风险 !mMpb/&&S
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 [eUftr9&0
27.a general knowledge of —— 初步了解―――的情况 ~xLJe`"JUx
28.a more knowledge of—— 进一步了解的情况 )]htm&q5
29.the prior year‘s working papers 以前年度工作底稿 OLC{ iD#
30.minutes of meeting 会议纪要 N?P%-/7
31.business risks 经营风险 =
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32.appropriateness 适当性 D5,P)[
33.accounting estimate 会计估计 om h{0jA0
34.management representations 管理层声明 .2)
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35.going concern assumption 持续经营假设 UVQ7L9%?f
36.audit plan 审计计划 7 msAhz
37.significant audit areas 重点审计领域 qIMA6u/
38.error 错误 cV{o?3<:B
39.fraud舞弊 ACq7dLys,B
40.modified or additional procedures 修改或追加审计程序 BV#78,8(
41.misappropriation of assets 侵占资产 JW.=T)
42.transactions without substance 虚假交易 $~;D9
43.unusual pressures 异常压力 uxaYCa?
44.the suspected noncompliance 涉嫌存在违法行为 H1n1-!%d
45.materialiy 重要性 $%R$G`.KM
46.exceed the materiality level 超过重要性水平 u8GMUN
47.approach the materiality level 接近重要性水平 Q[F}r`
48.an acceptably low level 可接受水平 /3 B
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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 j _L@U2i
50.misstatements or omissions 错报或漏报 r.ZF_^y}+
51.aggregate 总计 f"1>bW>R+
52.subsequent events 期后事项 $37
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53.adjust the financial statements 调整财务报表 mZz="ZLa:
54.perform additional audit procedures 实施追加的审计程序 sZGj"_-Hzu
55.audit risk 审计风险 $-}e; V Zb
56.detection risk 检查风险 XxIHoX&
57.inappropriate audit opinion 不适当的审计意见 6(d }W2GP
58.material misstatement 重大的错报 mE%$HZ}
59.tolerable misstatement 可容忍错报 _WX tB#
60.the acceptable level of detection risk 可接受的检查风险 91>fqe
61.assessed level of material misstatement risk 重大错报风险的评估水平 G)v
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62.simall business 小规模企业 kHw_ S-
63.accounting system 会计系统 :0& X^]\
64.test of control 控制测试 lKZB?Kk^w\
65.walk-through test 穿行测试 z4M9M7)"
66.communication 沟通 yeDsJ/L
67.flow chart 流程图 evkH05+;W
68.reperformance of internal control 重新执行 b2b?hA'k
69.audit evidence 审计证据 Mj[f~
70.substantive procedures 实质性程序 Wjhvxk
71.assertions 认定 Um#Wu]i
72.esistence 存在
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73.occurrence 发生 JRo?s~Ih
74.completeness 完整性 iY"l}.7)
75.rights and obligations 权利和义务 Z87_ #5
76.valuation and allocation 计价和分摊 E|'h]
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77.cutoff 截止 {pM?5"MMJ
78.accuracy 准确性 =] *.ZH#h
79.classification 分类 3gd&i
80.inspection 检查 0d8%T<=J
81.supervision of counting 监盘
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82.observation 观察
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83.confirmation 函证 P(F+f`T
84.computation 计算 Reatdh
85.analytical procedures 分析程序 qOIW(D
86.vouch 核对 RV@*c4KvO+
87.trace 追查 Q0EiEX)
88.audit sampling 审计抽样 g=I8@m
89.error 误差 g8PTGz
90.expected error 预期误差 r@ZJ{4\Q
91.population 总体 !%$`Eq)M^7
92.sampling risk 抽样风险 yX~v-N!X
93.non- sampling risk 非抽样风险 pAT7)Ch
94.sampling unit 抽样单位 [jmd
95.statistical sampling 统计抽样 r Tz$^a}/
96.tolerable error 可容忍误差 6{txm+U
97.the risk of under reliance 信赖不足风险 LD!Q8"
98.the risk of over reliance 信赖过度风险 #8)*1?
99.the risk of incorrect rejection 误拒风险 }iuWAFZbGS
100. the risk of incorrect acceptance 误受风险 !"Oh36
101.working trial balance 试算平衡表 hP15qKy
102.index and cross-referencing 索引和交叉索引 K'GBMnjD
103.cash receipt 现金收入
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104.cash disbursement 现金支出 7Hs%Cc"
105.bank statement 银行对账单 2k=#om19
106.bank reconciliation 银行存款余额调节表 <i,U )Tt^C
107.balance sheet date 资产负债表日 ?!+MM&c-n
108.net realizable value 可变现净值 F]<Xv"
109.storeroom 仓库 H-
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110.sale invoice 销售发票 >D4#y
111.price list 价目表 M]J^N#
112.positive confirmation request 积极式询证函 OynXkH]0T+
113.negative confirmation request 消极式询证函 4T ~}
114.purchase requisition 请购单 9gmW&{6q
115.receiving report 验收报告 mGK|ihYu
116.gross margin 毛利 !4X
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117.manufacturing overhead 制造费用 ad
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118.material requisition 领料单 T
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119.inventory-taking 存货盘点 3eF-8Z(f
120.bond certificate 债券 ZusEfh?
121.stock certificate 股票 ~
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122.audit report 审计报告 Eqj_m|@
123.entity 被审计单位 =o$sxb
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124.addressee of the audit report 审计报告的收件人 4GX-ma
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125.unqualified opinion 无保留意见 .
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126.qualified opinion 保留意见 32`{7a3!=
127.disclaimer of opinion 无法表示意见 i uF*.hc,%
128.adverse opinion 否定意见 eLfk\kk]Pc
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A (1)ABC 作业基础成本计算 md"!33 @
A (2)absorbed overhead 已吸收制造费用 a m|F?|1
A (3)absorption costing 吸收成本计算 T[g[&K1Y
A (4)account 账户,报表 =ACVE;L?
A (5)accounting postulate 会计假设 gMzcTmbc8
A (6)accounting series release 会计公告文件 FG.em
A (7)accounting valuation 会计计价 mjW8Q\D
A (8)account sale 承销清单 xe^Gs]fm
A (9)accountability concept 经营责任概念 )p<ExMIxd
A (10)accountancy 会计职业 ~T1XLu
A (11)accountant 会计师 Z$/xy"
A (12)accounting 会计 R}*_~7r5
A (13)agency cost 代理成本 =A83W/4
A (14)accounting bases 会计基础 XovRg,
A (15)accounting manual 会计手册 YQj 2
A (16)accounting period 会计期间 Ab{ K<:l
A (17)accounting policies 会计方针 xc=b
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A (18)accounting rate of return 会计报酬率 3=aQG'B
A (19)accounting reference date 会计参照日 Vf]
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A (20)accounting reference period 会计参照期间 Vex{.Vh,"
A (21)accrual concept 应计概念 D
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A (22)accrual expenses 应计费用 J IUx
A (23)acid test ration 速动比率(酸性测试比率) pKpUXfQu
A (24)acquisition 购置 1_PoqD!q
A (25)acquisition accounting 收购会计 DtXrWS/
A (26)activity based accounting 作业基础成本计算 |)(VsVG&
A (27)adjusting events 调整事项 _Xk.p_uh
A (28)administrative expenses 行政管理费 1Q<^8N)pf
A (29)advice note 发货通知 Z2qW\E^_r
A (30)amortization 摊销 +BETF;0D
A (31)analytical review 分析性检查 D1zBsi94D
A (32)annual equivalent cost 年度等量成本法 J}v}~Cv
A (33)annual report and accounts 年度报告和报表 J&W)(Cf
A (34)appraisal cost 检验成本 haK3?A,"_A
A (35)appropriation account 盈余分配账户 %4et&zRC
A (36)articles of association 公司章程细则 ILEz;D{]
A (37)assets 资产 (l^3Z3zf&
A (38)assets cover 资产保障 QbkLdM,S*
A (39)asset value per share 每股资产价值 /Z'L^L%R
A (40)associated company 联营公司 42G)~lun-d
A (41)attainable standard 可达标准 J:CXW%\ <q
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A (42)attributable profit 可归属利润 IzikDc10
A (43)audit 审计 *>7 >g"
A (44)audit report 审计报告 l;R%= P?'F
A (45)auditing standards 审计准则 $'BSH4~|.
A (46)authorized share capital 额定股本 I,>-t GK
A (47)available hours 可用小时 7}f}$1
A (48)avoidable costs 可避免成本 n}F&1Z
B (49)back-to-back loan 易币贷款 [^Os kJ4
B (50)backflush accounting 倒退成本计算 Ugu[|,
B (51)bad debts 坏帐 v1o#1;
B (52)bad debts ratio 坏帐比率 [$0p+1
B (53)bank charges 银行手续费 iU$] {c2;A
B (54)bank overdraft 银行透支 re/@D@%
B (55)bank reconciliation 银行存款调节表 +)!Y rKuu
B (56)bank statement 银行对账单 @XLy7_}
B (57)bankruptcy 破产 .7e2YI,S
B (58)basis of apportionment 分摊基础 4|buk]9
B (59)batch 批量 ^t` k0<
B (60)batch costing 分批成本计算 nw -xSS{
B (61)beta factor B(市场)风险因素 @L<*9sLWh
B (62)bill 账单 "-e
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B (63)bill of exchange 汇票 z>58dA@f
B (64)bill of landing 提单 `Nz/Oh7
B (65)bill of materials 用料预计单 `eE&