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注会《审计》英语常用词汇 JLi|Td"1%
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1.audit 审计 d| {r5[&
2.attestation 鉴证 ]_f<kW\1*
3.credibility 可信赖程度 +MLVbK
4.audit of financial statements 财务报表审计 :aQt;C6Z>
5.agreed-upon procedures 执行商定程序 LK"69Qx?5q
6.high levels of assurance 高水平保证 4aY|TN/|
7.compilation 编制 EIQ
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8.reliability 可靠性 1QJL .
9.relevance 相关性 F>cv<l
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10.professional skepticism 职业谨慎 _[y/Y\{I
11.objectivity 客观性 :lzrgsW
12. professional competence 专业胜任能力 k'"%.7$U!
13.Senior/CPA-in-charge 项目经理 7
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14.audit engagement letter 业务约定书 j+(I"h3
15.recurring audit 连续审计 f9\X>zzB2|
16.the client 委托人 X$pJ
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17.change CPA 更换注册会计师 N !|wo:
18.the existing CPA 现任注册会计师 Yuc> fFA
19.the successor CPA 后任注册会计师 m_l[MG\
20.the preceding CPA前任注册会计师 ][]
21.issue the audit report 出具审计报告 rt|7h>RQ
22.expert 专家 QwJyY{O`
23.the board of directors 董事会 ${)b[22":
24.knowledge of the entity‘ s business 了解被审计单位情况 42{:G8
25.assess material misstatement risks评估重大错报风险 JLJ;TM'4=
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T5:G$-qL(
27.a general knowledge of —— 初步了解―――的情况 ,iq4Iw
28.a more knowledge of—— 进一步了解的情况 BCcjK6'
29.the prior year‘s working papers 以前年度工作底稿 _,d~}_$`i
30.minutes of meeting 会议纪要 3{h_&Gbo'D
31.business risks 经营风险 I9Fr5p-%O
32.appropriateness 适当性 |a%Tp3Q~
33.accounting estimate 会计估计 5 BJmA2L
34.management representations 管理层声明 2[;_d;oB @
35.going concern assumption 持续经营假设 o+9j?|M
36.audit plan 审计计划 6i*sm.SDw
37.significant audit areas 重点审计领域
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38.error 错误 L~>i,
39.fraud舞弊 s!e3|pGS
40.modified or additional procedures 修改或追加审计程序 y|q3Wa
41.misappropriation of assets 侵占资产 =kqt
42.transactions without substance 虚假交易 `V3Fx{
43.unusual pressures 异常压力 Rx|;=-8zg
44.the suspected noncompliance 涉嫌存在违法行为 2wgg7[tGi
45.materialiy 重要性 Ip]KPrwp
46.exceed the materiality level 超过重要性水平 Yir
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47.approach the materiality level 接近重要性水平 +&"zU GTIc
48.an acceptably low level 可接受水平 v]c6R-U
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 i@R
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50.misstatements or omissions 错报或漏报 Jdp3nzM^^@
51.aggregate 总计 PJ'E/C)i
52.subsequent events 期后事项 t!\tF[9e
53.adjust the financial statements 调整财务报表 -FCe:iY! A
54.perform additional audit procedures 实施追加的审计程序 F.v{-8G
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55.audit risk 审计风险 Zoc0!84<z
56.detection risk 检查风险 *r
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57.inappropriate audit opinion 不适当的审计意见 BI}Cg{^km
58.material misstatement 重大的错报 63~
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59.tolerable misstatement 可容忍错报 o7LuKRl
60.the acceptable level of detection risk 可接受的检查风险 d&s9t;@=
61.assessed level of material misstatement risk 重大错报风险的评估水平 .eP.&
62.simall business 小规模企业 )@'}\_a3[]
63.accounting system 会计系统 2Q"K8=s
64.test of control 控制测试 .q 3/_*
65.walk-through test 穿行测试 19KQlMO.G
66.communication 沟通 U~l$\c
67.flow chart 流程图 M[112%[+4
68.reperformance of internal control 重新执行 dmN&+t
69.audit evidence 审计证据 9pxc~=
70.substantive procedures 实质性程序 #`X?=/q
71.assertions 认定 Gm.]sE?.
72.esistence 存在 Nl(3Xqov
73.occurrence 发生 f:.I0 ST
74.completeness 完整性 x
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75.rights and obligations 权利和义务 mcX/G
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76.valuation and allocation 计价和分摊 4 vV:EF-
77.cutoff 截止 ?#YE`]
78.accuracy 准确性 H&}pkrH~
79.classification 分类 A7hVHxNJ-
80.inspection 检查 w~?~g<q
81.supervision of counting 监盘 M|(Q0 _8
82.observation 观察 [bNx^VP*
83.confirmation 函证 7;(UF=4
84.computation 计算 HuKc9U'7A
85.analytical procedures 分析程序 DXK}-4"\
86.vouch 核对 _1L![-ac
87.trace 追查 0|\$Vp
88.audit sampling 审计抽样 ">jj
89.error 误差 'D"C4;X
90.expected error 预期误差 \K]0JH
91.population 总体 X<
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92.sampling risk 抽样风险 ,V:SN~P66+
93.non- sampling risk 非抽样风险 :7?FF'u
94.sampling unit 抽样单位 n`&U~s8w
95.statistical sampling 统计抽样 :e%Pvk
96.tolerable error 可容忍误差 &&RimoIeo
97.the risk of under reliance 信赖不足风险 xZF}D/S?Ov
98.the risk of over reliance 信赖过度风险 )$bS}.
99.the risk of incorrect rejection 误拒风险 pK'V9fD5J
100. the risk of incorrect acceptance 误受风险 o W Nh@C
101.working trial balance 试算平衡表 h
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102.index and cross-referencing 索引和交叉索引 xDoC(
103.cash receipt 现金收入 dIBE!4 V[
104.cash disbursement 现金支出 w+E,INdi
105.bank statement 银行对账单 =j*$
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106.bank reconciliation 银行存款余额调节表 \3aoM{ztD
107.balance sheet date 资产负债表日 2nIw7>.}f
108.net realizable value 可变现净值 aC.~&MxFC
109.storeroom 仓库 )fSOi||C
110.sale invoice 销售发票 [ $n_6
111.price list 价目表 qF-@V25P
112.positive confirmation request 积极式询证函 8j %Tf;
113.negative confirmation request 消极式询证函 I\JGs@I
114.purchase requisition 请购单 wInh~p
115.receiving report 验收报告 xzZ38xIhV
116.gross margin 毛利 [ )dXI IM
117.manufacturing overhead 制造费用 vf%&4\ib
118.material requisition 领料单 aL&7 1^R,
119.inventory-taking 存货盘点 M
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120.bond certificate 债券 )vb*Ef
121.stock certificate 股票 ndz]cx
122.audit report 审计报告 |! E)GahM
123.entity 被审计单位 A/KJqiag
124.addressee of the audit report 审计报告的收件人 *8_wYYH
125.unqualified opinion 无保留意见 t*T2Z-!P
126.qualified opinion 保留意见 $ ,}E
127.disclaimer of opinion 无法表示意见 DOJ N2{IP
128.adverse opinion 否定意见 M`i\VG
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A (1)ABC 作业基础成本计算 Q;JM$a?5iV
A (2)absorbed overhead 已吸收制造费用 [t@Mn
A (3)absorption costing 吸收成本计算 a (b#
A (4)account 账户,报表 H'
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A (5)accounting postulate 会计假设 E:}r5S)4
A (6)accounting series release 会计公告文件 &Ao+X=qw
A (7)accounting valuation 会计计价 h+&OQ%e=8
A (8)account sale 承销清单 j=aI9p
A (9)accountability concept 经营责任概念 (#RHB`h5
A (10)accountancy 会计职业 6ne7]RY
A (11)accountant 会计师 M
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A (12)accounting 会计
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A (13)agency cost 代理成本 8a'.ZdqC?
A (14)accounting bases 会计基础 )ZqTwEr@[
A (15)accounting manual 会计手册 S(8$S])0
A (16)accounting period 会计期间 0ANZAX5
A (17)accounting policies 会计方针 Xudg2t)+K
A (18)accounting rate of return 会计报酬率 |>27B
A (19)accounting reference date 会计参照日 2Yn <2U/^R
A (20)accounting reference period 会计参照期间 X4E%2-m@'
A (21)accrual concept 应计概念 _5# y06Q
A (22)accrual expenses 应计费用 '~&X wZ&
A (23)acid test ration 速动比率(酸性测试比率) Yc
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A (24)acquisition 购置 C:C}5<fkx
A (25)acquisition accounting 收购会计 xt%7@/hiE
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 >eB\(EP
A (28)administrative expenses 行政管理费 G) 7;;
A (29)advice note 发货通知 ()+<)hg}2
A (30)amortization 摊销 ,Pjew%
A (31)analytical review 分析性检查 L=8<B=QT$
A (32)annual equivalent cost 年度等量成本法 O6/f5
A (33)annual report and accounts 年度报告和报表 Vz~nT
A (34)appraisal cost 检验成本 ie\"$i.98H
A (35)appropriation account 盈余分配账户 V'T ,4
A (36)articles of association 公司章程细则 t&CJ%XP
A (37)assets 资产 a]/>ra5{
A (38)assets cover 资产保障 ]<pjXVRt"
A (39)asset value per share 每股资产价值 _m'Fr
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A (40)associated company 联营公司 WIf0z#JMJm
A (41)attainable standard 可达标准 )3w@]5j
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A (42)attributable profit 可归属利润 "a"]o
A (43)audit 审计 pDcjwlA%
A (44)audit report 审计报告 9Hu/u=vB<
A (45)auditing standards 审计准则 *
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A (46)authorized share capital 额定股本 PGBQn#c<