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注会《审计》英语常用词汇 $ D89|sy
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1.audit 审计 E,X,RM~
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2.attestation 鉴证 ygPZkvZ
3.credibility 可信赖程度 N+tS:$V
4.audit of financial statements 财务报表审计 4rx|6NV6
5.agreed-upon procedures 执行商定程序 '-x%?Ll
6.high levels of assurance 高水平保证
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7.compilation 编制 `+6HHtF
8.reliability 可靠性 N.<hZ\].=
9.relevance 相关性 iO@wqbg$6
10.professional skepticism 职业谨慎 Z\ Q7#dl
11.objectivity 客观性 I|M*yObl6
12. professional competence 专业胜任能力 h;lnc|Hw
13.Senior/CPA-in-charge 项目经理 k9,"`dk@
14.audit engagement letter 业务约定书 f6#H@
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15.recurring audit 连续审计 `=*svrmS
16.the client 委托人 8%"e-chd
17.change CPA 更换注册会计师 aJF`
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18.the existing CPA 现任注册会计师 H0HYb\TX ?
19.the successor CPA 后任注册会计师 0QpWt
20.the preceding CPA前任注册会计师 ,&9|Ac?$
21.issue the audit report 出具审计报告 ,..b)H5n
22.expert 专家 /?GBp[(0
23.the board of directors 董事会 HfF$>Z'kM
24.knowledge of the entity‘ s business 了解被审计单位情况 V OX>Sl
25.assess material misstatement risks评估重大错报风险 IF}r%%'Y$
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 ieI-_]|[
27.a general knowledge of —— 初步了解―――的情况 K?>&Mr
28.a more knowledge of—— 进一步了解的情况 7[)(;-
29.the prior year‘s working papers 以前年度工作底稿 8a h]D
30.minutes of meeting 会议纪要 EAfSbK3z
31.business risks 经营风险 s,RS}ek~|
32.appropriateness 适当性 Xx^c?6YM
33.accounting estimate 会计估计 9+:Trc\%N
34.management representations 管理层声明 p
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35.going concern assumption 持续经营假设 \,Ndg*qC
36.audit plan 审计计划 Yem\`; *
37.significant audit areas 重点审计领域 m"DMa
38.error 错误 ,?qS#B+>
39.fraud舞弊 {x:IsQZ
40.modified or additional procedures 修改或追加审计程序 2S;zze7)
41.misappropriation of assets 侵占资产 ka*UyW}
42.transactions without substance 虚假交易 l0_V-|x
43.unusual pressures 异常压力 _=MWt_A '3
44.the suspected noncompliance 涉嫌存在违法行为 7Tbk ti;
45.materialiy 重要性 X]
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46.exceed the materiality level 超过重要性水平 u;!Rv E8N
47.approach the materiality level 接近重要性水平 N9Ml&*%oX{
48.an acceptably low level 可接受水平 NO$Nl/XM
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 U`Zn*O~/
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 -O5m@rwt<
52.subsequent events 期后事项 `FwAlYJK
53.adjust the financial statements 调整财务报表 4!jHZ<2Z
54.perform additional audit procedures 实施追加的审计程序 d(!N$B\[5T
55.audit risk 审计风险 a|NU)mgEI
56.detection risk 检查风险 zN1;v6;
57.inappropriate audit opinion 不适当的审计意见 riL!]'akV
58.material misstatement 重大的错报 H[r0jREK
59.tolerable misstatement 可容忍错报 93\,m+-
60.the acceptable level of detection risk 可接受的检查风险 Pz 'Hqvd
61.assessed level of material misstatement risk 重大错报风险的评估水平 if'4MDl
62.simall business 小规模企业 b<n)`;
63.accounting system 会计系统 wOOPWwk
64.test of control 控制测试 bhmjH(.t
65.walk-through test 穿行测试 ^Ram8fW
66.communication 沟通 msylb~ ^
67.flow chart 流程图 DFonK{
68.reperformance of internal control 重新执行 c'2ra/?k
69.audit evidence 审计证据 9m6j?CFG}
70.substantive procedures 实质性程序 wLbngO=VG
71.assertions 认定 yKJ^hv"#
72.esistence 存在 0=B5
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73.occurrence 发生 .yPx'_e
74.completeness 完整性
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75.rights and obligations 权利和义务 n&]w* (,
76.valuation and allocation 计价和分摊 ui1m+
77.cutoff 截止 GN0'-z6Uy
78.accuracy 准确性 :X
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79.classification 分类 YC'~8\x3z
80.inspection 检查 mxGN[%ve
81.supervision of counting 监盘 i"xDQ$0G6
82.observation 观察 /`> P|J
83.confirmation 函证 BP$#a
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84.computation 计算 AHGcWS\,X
85.analytical procedures 分析程序 ;^]A@WN6_
86.vouch 核对 w C"%b#(}
87.trace 追查 c29Z1Zs2)
88.audit sampling 审计抽样 _3a
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89.error 误差 3)Y:c2
90.expected error 预期误差 $nn5;11@gY
91.population 总体 :(Bi{cw
92.sampling risk 抽样风险 qgNK!(kWpr
93.non- sampling risk 非抽样风险 =*jcO1
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94.sampling unit 抽样单位 U5"Oh I
95.statistical sampling 统计抽样 ub5hX{uT
96.tolerable error 可容忍误差 s 'xmv{|
97.the risk of under reliance 信赖不足风险 JuSS5 _&
98.the risk of over reliance 信赖过度风险 T*yveo&j
99.the risk of incorrect rejection 误拒风险 #9OP.4
100. the risk of incorrect acceptance 误受风险 'Aj>+H<B
101.working trial balance 试算平衡表 |T *qAJ8c
102.index and cross-referencing 索引和交叉索引 m{c#cR
103.cash receipt 现金收入 _+iz?|U
104.cash disbursement 现金支出 7`HU
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105.bank statement 银行对账单 sdQv:nd'R
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ~py0Vx,F
108.net realizable value 可变现净值 ?`
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109.storeroom 仓库 J-F_XKqH
110.sale invoice 销售发票 <>_WdAOuD
111.price list 价目表 +_P
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112.positive confirmation request 积极式询证函 QaR.8/xV
113.negative confirmation request 消极式询证函 J_|x^
114.purchase requisition 请购单 A#&qoZ(C
115.receiving report 验收报告 D|9fHMg%
116.gross margin 毛利 y>|XpImZ
117.manufacturing overhead 制造费用 3:lp"C51
118.material requisition 领料单 nD\os[ 3
119.inventory-taking 存货盘点 X:&p9_O@
120.bond certificate 债券 <9a_wGs
121.stock certificate 股票 C}_:K)5q
122.audit report 审计报告 ( y*X8
123.entity 被审计单位 ;bX
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124.addressee of the audit report 审计报告的收件人 30+l0\1
125.unqualified opinion 无保留意见 pVS2dwBqE
126.qualified opinion 保留意见 .+}o
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127.disclaimer of opinion 无法表示意见 E^a`IA
128.adverse opinion 否定意见 )O C[;>F7
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A (1)ABC 作业基础成本计算 5KE%@,k k
A (2)absorbed overhead 已吸收制造费用 #l# [\6
A (3)absorption costing 吸收成本计算 /? 1Yf
A (4)account 账户,报表 Cf[F`pFM
A (5)accounting postulate 会计假设 Cnci%eo
A (6)accounting series release 会计公告文件 e-3pg?M
A (7)accounting valuation 会计计价 Ks2%F&\cE
A (8)account sale 承销清单 )=nPM`Jn.
A (9)accountability concept 经营责任概念 D*'M^k|1
A (10)accountancy 会计职业 x9A
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A (11)accountant 会计师 ,9wenr
A (12)accounting 会计 Pl&`&N;
A (13)agency cost 代理成本 l~TIFmHkh%
A (14)accounting bases 会计基础 Sx9:$"3.X
A (15)accounting manual 会计手册 cqL7dlhIl
A (16)accounting period 会计期间 Z !25xqNCd
A (17)accounting policies 会计方针 :*:fun
A (18)accounting rate of return 会计报酬率 ~Z6p3#
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A (19)accounting reference date 会计参照日 $1zeY6O
A (20)accounting reference period 会计参照期间 MI'l4<>u
A (21)accrual concept 应计概念 *M<BPxh0w]
A (22)accrual expenses 应计费用 tW"ptU^9)
A (23)acid test ration 速动比率(酸性测试比率) 9^#gVTGXv
A (24)acquisition 购置 8pMZ~W;
A (25)acquisition accounting 收购会计 wU)5Evp[
A (26)activity based accounting 作业基础成本计算 {-N90Oe
A (27)adjusting events 调整事项 J&ECm
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A (28)administrative expenses 行政管理费 dIa(</ }
A (29)advice note 发货通知 vs)I pV(
A (30)amortization 摊销 8G l5)=2
A (31)analytical review 分析性检查 3hf;4Mb
A (32)annual equivalent cost 年度等量成本法 o / g+Z
A (33)annual report and accounts 年度报告和报表 :8Ts'OGwI
A (34)appraisal cost 检验成本 - b\V(@5
A (35)appropriation account 盈余分配账户 |;u%JW$4
A (36)articles of association 公司章程细则 A='+tJa
A (37)assets 资产 ->2wrOH|H
A (38)assets cover 资产保障 ^x"c 0R^
A (39)asset value per share 每股资产价值 NU&
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A (40)associated company 联营公司 q\'P1~
A (41)attainable standard 可达标准 -C-OG}XjI
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A (42)attributable profit 可归属利润 K1/gJ9+(\
A (43)audit 审计 ,C,e/>+My
A (44)audit report 审计报告 gL
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A (45)auditing standards 审计准则 v7<S F
A (46)authorized share capital 额定股本 Ik-E4pxKo
A (47)available hours 可用小时 acYoOW1G
A (48)avoidable costs 可避免成本 %f_OP$;fc
B (49)back-to-back loan 易币贷款 A6UdWK
B (50)backflush accounting 倒退成本计算 R-A'v&=
B (51)bad debts 坏帐 [zTYiNa
B (52)bad debts ratio 坏帐比率 [mf7>M`p]@
B (53)bank charges 银行手续费 Hdbnb[e
B (54)bank overdraft 银行透支 Uq]
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B (55)bank reconciliation 银行存款调节表 O`[iz/7m
B (56)bank statement 银行对账单 @6YBK+"
B (57)bankruptcy 破产 '
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B (58)basis of apportionment 分摊基础 Q_]!an(
B (59)batch 批量 Ih-3t*L
B (60)batch costing 分批成本计算 Z"n'/S:q
B (61)beta factor B(市场)风险因素 ]Z$TzT&@%
B (62)bill 账单 4&oXy,8LC
B (63)bill of exchange 汇票 j*H;a ?Y
B (64)bill of landing 提单 x<*IF,o
B (65)bill of materials 用料预计单 N[bRp
B (66)bill payable 应付票据 6a%:zgkOpu
B (67)bill receivable 应收票据 3 $$5Mk(&