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注会《审计》英语常用词汇
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1.audit 审计 b"trg {e
2.attestation 鉴证 P&:[pPG
3.credibility 可信赖程度 ^k^?>h
4.audit of financial statements 财务报表审计 {=gJGP/}_
5.agreed-upon procedures 执行商定程序 B *6ncj
6.high levels of assurance 高水平保证 (@^ySiU
7.compilation 编制 XUUP#<,s
8.reliability 可靠性 H=Cj/jE
9.relevance 相关性 HmU6:8V
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10.professional skepticism 职业谨慎 9CN'29c
11.objectivity 客观性 v7
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12. professional competence 专业胜任能力 bd27])n(
13.Senior/CPA-in-charge 项目经理 ug;\`.nT^
14.audit engagement letter 业务约定书 V=1zk-XC
15.recurring audit 连续审计 xA-?pLt"G
16.the client 委托人 4qsxlN>4O
17.change CPA 更换注册会计师 9O Y ao
18.the existing CPA 现任注册会计师 b<"jmB{
19.the successor CPA 后任注册会计师 0fUsERr1*
20.the preceding CPA前任注册会计师 $[7/~I>m
21.issue the audit report 出具审计报告 ;<b7kepR
22.expert 专家 i-@V
23.the board of directors 董事会 +IjBeQ?
24.knowledge of the entity‘ s business 了解被审计单位情况 uKD
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25.assess material misstatement risks评估重大错报风险 LH`2Y,E
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^rjUye%EK
27.a general knowledge of —— 初步了解―――的情况 NNE(jJ`/
28.a more knowledge of—— 进一步了解的情况 oj'YDQ^uj
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 .J+F
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31.business risks 经营风险 gLZJQubz
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32.appropriateness 适当性 vo&h6'i>7
33.accounting estimate 会计估计 [>3dhj[;
34.management representations 管理层声明 }?+tX <j
35.going concern assumption 持续经营假设 ^mC,Z+!
36.audit plan 审计计划 `cN8AcRHP
37.significant audit areas 重点审计领域 -F3~X R
38.error 错误 5e0d;Rd
39.fraud舞弊 %4YSuZg
40.modified or additional procedures 修改或追加审计程序 tw\1&*:
41.misappropriation of assets 侵占资产 m^TN6/])
42.transactions without substance 虚假交易 oEFo7X`t
43.unusual pressures 异常压力 V U5</si+
44.the suspected noncompliance 涉嫌存在违法行为 Bm%|WQK
45.materialiy 重要性 W5:fY>7
46.exceed the materiality level 超过重要性水平 IX<9_q
47.approach the materiality level 接近重要性水平 +|5 O b
48.an acceptably low level 可接受水平 ,]]IJ;:
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 QF*cdc<
50.misstatements or omissions 错报或漏报 H/;AlN|!
51.aggregate 总计 1cRF0MI
52.subsequent events 期后事项 hH%fWB2(
53.adjust the financial statements 调整财务报表 mieyL9*n7
54.perform additional audit procedures 实施追加的审计程序 m@w469&<(q
55.audit risk 审计风险 qcQq.cS_'N
56.detection risk 检查风险 .j**>&7L
57.inappropriate audit opinion 不适当的审计意见 V3d$C&<(
58.material misstatement 重大的错报 :h3n[%
59.tolerable misstatement 可容忍错报 hk
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60.the acceptable level of detection risk 可接受的检查风险 Q|S>C%4?
61.assessed level of material misstatement risk 重大错报风险的评估水平 k9:|CEP
62.simall business 小规模企业 gOah5*Lj
63.accounting system 会计系统 ]?oJxW.
64.test of control 控制测试 )N1iGJO)
65.walk-through test 穿行测试 Yw5-:w0f
66.communication 沟通 @M'qi=s*
67.flow chart 流程图 9nFWJn
68.reperformance of internal control 重新执行 *W>, 98
69.audit evidence 审计证据 +o"CMI
70.substantive procedures 实质性程序 "5sA&^_#_
71.assertions 认定 x7`+T1IJ
72.esistence 存在 uZ>q$
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73.occurrence 发生 :)tsz;
74.completeness 完整性 UK*v\TMv
75.rights and obligations 权利和义务 -Wh 2hWg+
76.valuation and allocation 计价和分摊 83{P7PBQ;]
77.cutoff 截止 vX}w_Jj>
78.accuracy 准确性 zpeCT3Q5O
79.classification 分类 Em5,Zr_
80.inspection 检查 |3Oyg ?2
81.supervision of counting 监盘 kp}[nehF
82.observation 观察 z5Tsu1c
83.confirmation 函证 6PS[OB{3
84.computation 计算 _9p79S<+
85.analytical procedures 分析程序 #Er"i
86.vouch 核对 {~s\a2YH
87.trace 追查 i?uX'apk
88.audit sampling 审计抽样 1\Pjz
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89.error 误差 !"Q%I#8uh
90.expected error 预期误差 @EyB^T/
91.population 总体 IA[:-2_
92.sampling risk 抽样风险 k*\)z\f
93.non- sampling risk 非抽样风险 Z2H bAI8
94.sampling unit 抽样单位 >7~*j4g
95.statistical sampling 统计抽样 y;<suGl
96.tolerable error 可容忍误差 ) jvI Nb
97.the risk of under reliance 信赖不足风险 hlze]d?z
98.the risk of over reliance 信赖过度风险 "+wkruC
99.the risk of incorrect rejection 误拒风险 t,*1=S5
100. the risk of incorrect acceptance 误受风险 HIvSpO
101.working trial balance 试算平衡表 .QwB7+
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102.index and cross-referencing 索引和交叉索引 Q.h.d))
103.cash receipt 现金收入 z9g6%RbwX
104.cash disbursement 现金支出 mU?~s7
105.bank statement 银行对账单 ',t*:GBZCf
106.bank reconciliation 银行存款余额调节表 cL;%2TMk
107.balance sheet date 资产负债表日 Tcc83_Iq
108.net realizable value 可变现净值 $e--"@[Y
109.storeroom 仓库 EJb+yy6
110.sale invoice 销售发票 4\ *:Lc,-
111.price list 价目表 (FaYagD
112.positive confirmation request 积极式询证函 T6=|)UTe1
113.negative confirmation request 消极式询证函 WG,1%=M@
114.purchase requisition 请购单 u~Po5W/i
115.receiving report 验收报告 S<cz2FlV
116.gross margin 毛利 6-TYOUm
117.manufacturing overhead 制造费用 d^!k{Qx'
118.material requisition 领料单 xU0iz{9
119.inventory-taking 存货盘点
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120.bond certificate 债券 &0%Zb~ts
121.stock certificate 股票 Kl%[f jI)
122.audit report 审计报告 \/;c^!(<
123.entity 被审计单位 M<*Tp^Y'
124.addressee of the audit report 审计报告的收件人 ]sL.+.P
125.unqualified opinion 无保留意见 k3@d
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126.qualified opinion 保留意见 8#Z)qQWi_t
127.disclaimer of opinion 无法表示意见 {k-_+#W"
128.adverse opinion 否定意见 E QU@';~8
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A (1)ABC 作业基础成本计算 +_cigxpTc
A (2)absorbed overhead 已吸收制造费用 CsycR @[
A (3)absorption costing 吸收成本计算 I
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A (4)account 账户,报表 ,IqE<i!U
A (5)accounting postulate 会计假设 N|2d9E
A (6)accounting series release 会计公告文件 C,W_0=!e
A (7)accounting valuation 会计计价 'PY;
A (8)account sale 承销清单 mI4GBp
A (9)accountability concept 经营责任概念 kc P ZIP:
A (10)accountancy 会计职业 iQ8{N:58DN
A (11)accountant 会计师 f:&JKB)N
A (12)accounting 会计 (@xC-*
A (13)agency cost 代理成本 1+N'cB!y
A (14)accounting bases 会计基础 7z1@XO<D
A (15)accounting manual 会计手册 xZ;eV76
A (16)accounting period 会计期间 0=6mb]VUi=
A (17)accounting policies 会计方针 {nUmlP=mS
A (18)accounting rate of return 会计报酬率 YjTr49Af0
A (19)accounting reference date 会计参照日 "N=$=Dy>
A (20)accounting reference period 会计参照期间 IE996
A (21)accrual concept 应计概念 2\k!DF
A (22)accrual expenses 应计费用 #<9'{i3
A (23)acid test ration 速动比率(酸性测试比率) g_P98_2f.k
A (24)acquisition 购置 Ib{l$#
A (25)acquisition accounting 收购会计 Dbj?l;'1
A (26)activity based accounting 作业基础成本计算 VV/T)qEe7>
A (27)adjusting events 调整事项 )z@
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A (28)administrative expenses 行政管理费 SH =S>
A (29)advice note 发货通知 @YH>|{S&
A (30)amortization 摊销 iBbaHU*V
A (31)analytical review 分析性检查 6O6B8
A (32)annual equivalent cost 年度等量成本法 hp2E! C ma
A (33)annual report and accounts 年度报告和报表 p.g> +7
A (34)appraisal cost 检验成本 ;
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A (35)appropriation account 盈余分配账户 z8
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A (36)articles of association 公司章程细则 }(Fmr7%m
A (37)assets 资产 BV>9U5
A (38)assets cover 资产保障 >h#juO"
A (39)asset value per share 每股资产价值 a B MV6'
A (40)associated company 联营公司 6c-'CW
A (41)attainable standard 可达标准 ^[m-PS(
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A (42)attributable profit 可归属利润 l9eTghLi
A (43)audit 审计 [u K,.G
A (44)audit report 审计报告 _$@fCo0
A (45)auditing standards 审计准则 YQd($
A (46)authorized share capital 额定股本 yy8BkG(
A (47)available hours 可用小时 @^ YXE
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A (48)avoidable costs 可避免成本 VgYy7\?p
B (49)back-to-back loan 易币贷款 M*3G
B (50)backflush accounting 倒退成本计算 x
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B (51)bad debts 坏帐 zzI,iEG
B (52)bad debts ratio 坏帐比率 YQ?hAAJ
B (53)bank charges 银行手续费 X{Vs
B (54)bank overdraft 银行透支 H#hpaP;
B (55)bank reconciliation 银行存款调节表 iz/CC V L
B (56)bank statement 银行对账单 P}gtJ;
B (57)bankruptcy 破产 ^i_v\E[QU
B (58)basis of apportionment 分摊基础 M\CzV$\y
B (59)batch 批量 Ar/P%$Zfq
B (60)batch costing 分批成本计算 We}9'X}
B (61)beta factor B(市场)风险因素 |z_Dw$-xm
B (62)bill 账单 0
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B (63)bill of exchange 汇票 G5t7KI
B (64)bill of landing 提单 dZ(Z]`L,B
B (65)bill of materials 用料预计单 &0Y
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B (66)bill payable 应付票据 6-"tQ,AZ
B (67)bill receivable 应收票据 URm<