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注会《审计》英语常用词汇 to>
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1.audit 审计 ,[l`zp
2.attestation 鉴证 Oaa"T8t
3.credibility 可信赖程度 uR:rO^
4.audit of financial statements 财务报表审计 wd+K`I/v7h
5.agreed-upon procedures 执行商定程序 ~*-qX$gr
6.high levels of assurance 高水平保证 /iG7MC\`
7.compilation 编制 9:8|)a(1
8.reliability 可靠性 2 hq\n<
9.relevance 相关性 FnE6?~xa
10.professional skepticism 职业谨慎 -c+]Wm"\
11.objectivity 客观性 5jZiJw(
12. professional competence 专业胜任能力 !YE zFU`L
13.Senior/CPA-in-charge 项目经理 3i=Iu0
14.audit engagement letter 业务约定书 WU)Ss`s \
15.recurring audit 连续审计 #|f~s
16.the client 委托人 ;dZMa]X0
17.change CPA 更换注册会计师 ,b|-rU\
18.the existing CPA 现任注册会计师 T1bd:mC}n
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 ;gB`YNL
21.issue the audit report 出具审计报告 =w%O a<
22.expert 专家 2*AG
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23.the board of directors 董事会 H=~9CJ+tc
24.knowledge of the entity‘ s business 了解被审计单位情况 Gu;OVLR|
25.assess material misstatement risks评估重大错报风险 7lA:)a_!]
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c
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27.a general knowledge of —— 初步了解―――的情况 f^b K=#
28.a more knowledge of—— 进一步了解的情况 6N" l{!
29.the prior year‘s working papers 以前年度工作底稿 ZA820A>2!
30.minutes of meeting 会议纪要 5/@UVY9_
31.business risks 经营风险 ;Gd~YGW^#
32.appropriateness 适当性 :L:&t,X
33.accounting estimate 会计估计 1@q
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34.management representations 管理层声明 e.vtEQV9
35.going concern assumption 持续经营假设 5o0Ch
36.audit plan 审计计划 ]?K.
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37.significant audit areas 重点审计领域 Z :nbZHByh
38.error 错误 Tv$s
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39.fraud舞弊 @PSLs*
40.modified or additional procedures 修改或追加审计程序 L:R<e#kgS
41.misappropriation of assets 侵占资产 eUBrzoCO
42.transactions without substance 虚假交易 5v
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43.unusual pressures 异常压力 ]l;*$2w)
44.the suspected noncompliance 涉嫌存在违法行为 FHg0E++?
45.materialiy 重要性 6QZp@
46.exceed the materiality level 超过重要性水平 >I'%!E;
47.approach the materiality level 接近重要性水平 E6A/SVp
48.an acceptably low level 可接受水平 E
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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 <02m%rhuW
50.misstatements or omissions 错报或漏报 JAjku6
51.aggregate 总计 bGmx7qt#
52.subsequent events 期后事项 D4u%6R|F
53.adjust the financial statements 调整财务报表 #R&H&1
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 J/x2qQ$9
56.detection risk 检查风险 {/8Q)2*>0
57.inappropriate audit opinion 不适当的审计意见 E"PcrWB&
58.material misstatement 重大的错报 l67Jl"v
59.tolerable misstatement 可容忍错报 KZ:hKY@q
60.the acceptable level of detection risk 可接受的检查风险 '7)"
61.assessed level of material misstatement risk 重大错报风险的评估水平 tWPO]3hW
62.simall business 小规模企业 WO*9+\[v
63.accounting system 会计系统 @N.jB#nEb
64.test of control 控制测试 =o 7}
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65.walk-through test 穿行测试 rf
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66.communication 沟通 EbQa?
67.flow chart 流程图 {2KFD\i\
68.reperformance of internal control 重新执行 AMCyj`Ur
69.audit evidence 审计证据 [(mlv42"
70.substantive procedures 实质性程序 cj$6
71.assertions 认定 \_BkY%a
72.esistence 存在 h2q/mi5{
73.occurrence 发生 rofNZ;nu
74.completeness 完整性 rZ03x\2
75.rights and obligations 权利和义务 K|r Lkl9
76.valuation and allocation 计价和分摊 aUopNmN
77.cutoff 截止 , H
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78.accuracy 准确性 ]uh3R{a/
79.classification 分类 $jzFc!rs
80.inspection 检查 6W2hr2Zy9
81.supervision of counting 监盘 ,<Kx{+ [h
82.observation 观察 t?eH'*>
83.confirmation 函证 P 7D!6q
84.computation 计算 ~Ci{3j :]
85.analytical procedures 分析程序 ,. EBOUW^
86.vouch 核对 K7)kS
87.trace 追查 1NLg _UBOK
88.audit sampling 审计抽样 8p^B hd
89.error 误差 V"KS[>>f
90.expected error 预期误差 8Cx^0
91.population 总体 Fke//- R
92.sampling risk 抽样风险 %&<LNEiUN
93.non- sampling risk 非抽样风险 0\QR!*'$
94.sampling unit 抽样单位 |V,<+BE
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95.statistical sampling 统计抽样 +0$/y]k
96.tolerable error 可容忍误差 M[]A2'fS
97.the risk of under reliance 信赖不足风险 ]$iqa"{
98.the risk of over reliance 信赖过度风险 PL=^}{r
99.the risk of incorrect rejection 误拒风险 *ZCn8m:-+
100. the risk of incorrect acceptance 误受风险 iw?I
101.working trial balance 试算平衡表 pox,Im
102.index and cross-referencing 索引和交叉索引 Q[4:
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103.cash receipt 现金收入 S~OhtHwK
104.cash disbursement 现金支出 r7mD{0s*
105.bank statement 银行对账单 qL
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106.bank reconciliation 银行存款余额调节表 Hf gz02Z$
107.balance sheet date 资产负债表日 ro~+j}*
108.net realizable value 可变现净值 _.)eL3OF
109.storeroom 仓库 6sfwlT
110.sale invoice 销售发票 }Fb!?['G5
111.price list 价目表 xyh.N)
112.positive confirmation request 积极式询证函 Yl cbW0'c
113.negative confirmation request 消极式询证函 L V{Q,DrP
114.purchase requisition 请购单 rSXzBi{
115.receiving report 验收报告 qOhO qV
116.gross margin 毛利 $4=f+ "z
117.manufacturing overhead 制造费用 e&<yX
118.material requisition 领料单 3,X/,'
119.inventory-taking 存货盘点 V4w=/e_
120.bond certificate 债券 2\D8.nQr
121.stock certificate 股票 ._Zt=jB
122.audit report 审计报告 cQNs L
123.entity 被审计单位 B2=\2<
124.addressee of the audit report 审计报告的收件人 pJIv+
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 &dB-r&4;+
127.disclaimer of opinion 无法表示意见 tfO#vw,@
128.adverse opinion 否定意见 si4-3eC
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A (1)ABC 作业基础成本计算 r),PtI0X
A (2)absorbed overhead 已吸收制造费用 uq3{hB#
A (3)absorption costing 吸收成本计算 xl9aV\
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A (4)account 账户,报表 1`0#HSO
A (5)accounting postulate 会计假设 gxNL_(A
A (6)accounting series release 会计公告文件 Dh|w^Q
A (7)accounting valuation 会计计价 C@\{ehG
A (8)account sale 承销清单 &?,U_)x/
A (9)accountability concept 经营责任概念 p/6zEZ*
A (10)accountancy 会计职业 Ut@RGg+f8
A (11)accountant 会计师 1%[_`J;>Z
A (12)accounting 会计 8,T4lb<<
A (13)agency cost 代理成本 DbI!l`Vn4
A (14)accounting bases 会计基础 F0Jx(
A (15)accounting manual 会计手册 c~}l8M%
A (16)accounting period 会计期间 }=](p-] 5
A (17)accounting policies 会计方针 #Il_J\#
A (18)accounting rate of return 会计报酬率 vT^Sk;E
A (19)accounting reference date 会计参照日 koG{
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A (20)accounting reference period 会计参照期间 ;r\(p|e
A (21)accrual concept 应计概念 C]u',9,
A (22)accrual expenses 应计费用 {^)70Vz>PE
A (23)acid test ration 速动比率(酸性测试比率) DPgm%Xq9(!
A (24)acquisition 购置 ={2!c
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A (25)acquisition accounting 收购会计 R9vT[{!i
A (26)activity based accounting 作业基础成本计算 =HDI \LD<
A (27)adjusting events 调整事项 uLeRZSC
A (28)administrative expenses 行政管理费 X?r48l??
A (29)advice note 发货通知 gbBy/_b
A (30)amortization 摊销 j-@kW'K
A (31)analytical review 分析性检查 kK>X rj6
A (32)annual equivalent cost 年度等量成本法 ]:]H:U]p
A (33)annual report and accounts 年度报告和报表 rt-\g1x
A (34)appraisal cost 检验成本 b]Kk2S/
A (35)appropriation account 盈余分配账户 F'PQqb {
A (36)articles of association 公司章程细则 >B -q@D
A (37)assets 资产 JNI>VP[c
A (38)assets cover 资产保障 rM}0%J'
A (39)asset value per share 每股资产价值 FVsj;
A (40)associated company 联营公司 <~emx'F|
A (41)attainable standard 可达标准 ZM#=`k9
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A (42)attributable profit 可归属利润 \BV
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A (43)audit 审计 @`"AHt
A (44)audit report 审计报告 kT IYD o
A (45)auditing standards 审计准则 .Ce8L&