\r]('x3S
'?R =P
注会《审计》英语常用词汇 |'@[N,
\|!gPc%s
,iOZ|
1.audit 审计 ^@ UjQ9[>
2.attestation 鉴证 "4[<]pq
3.credibility 可信赖程度 xL&PJ /'
4.audit of financial statements 财务报表审计 nE<J`Wo$f
5.agreed-upon procedures 执行商定程序 aa=b<Cd
6.high levels of assurance 高水平保证 +GPd
7.compilation 编制 E<a.LW@
8.reliability 可靠性 I:/4t^%
9.relevance 相关性 vUfO4yfdg
10.professional skepticism 职业谨慎 ^=#!D[xj>
11.objectivity 客观性 *C/KM;&
12. professional competence 专业胜任能力 8a!2zwUBV
13.Senior/CPA-in-charge 项目经理 ypT9 8
14.audit engagement letter 业务约定书 ;Yu>82o.:
15.recurring audit 连续审计 agTK=
16.the client 委托人 (o{)>D
17.change CPA 更换注册会计师 M[vCpa
18.the existing CPA 现任注册会计师 .)nCOwR6p
19.the successor CPA 后任注册会计师 (T2<!&0 @
20.the preceding CPA前任注册会计师 "
xxXZGUp
21.issue the audit report 出具审计报告 JSUzEAKe
22.expert 专家 hf[IEK
23.the board of directors 董事会 v5gQ9
24.knowledge of the entity‘ s business 了解被审计单位情况 YL!oF^XO
25.assess material misstatement risks评估重大错报风险 {!tOI
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rOhA*_EG
27.a general knowledge of —— 初步了解―――的情况 zPA>af~Ej
28.a more knowledge of—— 进一步了解的情况 `v<f}
29.the prior year‘s working papers 以前年度工作底稿 } _VZ
30.minutes of meeting 会议纪要 PKATw>zg<
31.business risks 经营风险 R=QM;
32.appropriateness 适当性 &,Uc>L%m
33.accounting estimate 会计估计 V?o&])?[
34.management representations 管理层声明 fV v$K&
35.going concern assumption 持续经营假设 r}Q@VS%%
36.audit plan 审计计划 H.f9d.<W%
37.significant audit areas 重点审计领域
1w6.
38.error 错误 2%*|fF}I
39.fraud舞弊 u'{sB5_H
40.modified or additional procedures 修改或追加审计程序 ~m
W>_[RT;
41.misappropriation of assets 侵占资产 d!FONi
42.transactions without substance 虚假交易 MEDskvBG
43.unusual pressures 异常压力 EsS!07fAM:
44.the suspected noncompliance 涉嫌存在违法行为 X{4xm
,B/
45.materialiy 重要性 R2 'C s
46.exceed the materiality level 超过重要性水平 ~91uk3ST?
47.approach the materiality level 接近重要性水平 pvI&-D #}
48.an acceptably low level 可接受水平 UYlJO{|a
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 jWz
|K
50.misstatements or omissions 错报或漏报 FUH*]U
51.aggregate 总计 7Ljs4>%l9j
52.subsequent events 期后事项 )vxVg*.Ee
53.adjust the financial statements 调整财务报表
; \Y-
54.perform additional audit procedures 实施追加的审计程序 Ynv 9v\n|
55.audit risk 审计风险 N7%=K9
56.detection risk 检查风险 Pau&4h0
57.inappropriate audit opinion 不适当的审计意见 dVK@Fgo
58.material misstatement 重大的错报 t^dakL
59.tolerable misstatement 可容忍错报 BZ8h*|uT"
60.the acceptable level of detection risk 可接受的检查风险 HP1X\h!Ke
61.assessed level of material misstatement risk 重大错报风险的评估水平 xy2eJJq
62.simall business 小规模企业 Nj"_sA
p
63.accounting system 会计系统 N}e(.
64.test of control 控制测试 qM+!f2t
65.walk-through test 穿行测试 ~0:$G?fz
66.communication 沟通 Au%Wrk3j
67.flow chart 流程图 PLlx~A
68.reperformance of internal control 重新执行
9QO!vx
69.audit evidence 审计证据 +/1P^U /
70.substantive procedures 实质性程序 r5<e}t-
71.assertions 认定 &ij^FAM
72.esistence 存在 uugzIV)
73.occurrence 发生 \q>e1-
74.completeness 完整性 9.]Cy8
75.rights and obligations 权利和义务 EC:x,i
76.valuation and allocation 计价和分摊 `3H?*\<(
77.cutoff 截止 7zi^{]
78.accuracy 准确性 CgaB) `.
79.classification 分类 c>%z)uY>/
80.inspection 检查 gDjd{+LUo
81.supervision of counting 监盘 ueS[sN!
82.observation 观察 gw*yIZ @3)
83.confirmation 函证 A@lhm`Aa
84.computation 计算 >(YPkmH
85.analytical procedures 分析程序 fNmG`Ke
86.vouch 核对 ;nHo%`Zt
87.trace 追查 xw/h~:NT
88.audit sampling 审计抽样 {jCu9 ]c!
89.error 误差 kKI!B`j=
90.expected error 预期误差 9X*eE
91.population 总体 ~P_d0A~T
92.sampling risk 抽样风险 HtS1N}@
93.non- sampling risk 非抽样风险 Dq_{O
94.sampling unit 抽样单位
eo}S01bt
95.statistical sampling 统计抽样 @[Jt~
v
96.tolerable error 可容忍误差 U_=wL
97.the risk of under reliance 信赖不足风险 E|6Z]6[
98.the risk of over reliance 信赖过度风险 `)xU;-
99.the risk of incorrect rejection 误拒风险 (J?}eb;>n
100. the risk of incorrect acceptance 误受风险 U+3PqWB
101.working trial balance 试算平衡表 ct|'I]nB.h
102.index and cross-referencing 索引和交叉索引 M,v@
G$pW
103.cash receipt 现金收入 bC,M&<N
104.cash disbursement 现金支出 ]!S)O|_D[
105.bank statement 银行对账单 XiZ Zo
106.bank reconciliation 银行存款余额调节表 "Ee/q :`
107.balance sheet date 资产负债表日 sD8xH
108.net realizable value 可变现净值 VHY<(4@
109.storeroom 仓库
W:N"O\`{m
110.sale invoice 销售发票 PtVNG
111.price list 价目表 ztxQv5=:,
112.positive confirmation request 积极式询证函 7 +W?Qo
113.negative confirmation request 消极式询证函 ~IN$hKg^
114.purchase requisition 请购单 @_weMz8}
115.receiving report 验收报告 ,LW%'tQ~"
116.gross margin 毛利 *#{.\R-D
117.manufacturing overhead 制造费用 8T1DcA*
118.material requisition 领料单 /dP8F
119.inventory-taking 存货盘点 E0?\DvA
120.bond certificate 债券 MZ+IorZl
121.stock certificate 股票 aPP<W|Cmo2
122.audit report 审计报告 }_D5, k
123.entity 被审计单位 Wg;TXs/
124.addressee of the audit report 审计报告的收件人 pQ2)M8 gf
125.unqualified opinion 无保留意见 !A<XqzV]
126.qualified opinion 保留意见 JSZj0_B
127.disclaimer of opinion 无法表示意见 QbKYB
128.adverse opinion 否定意见 $T%<'=u|E
{<{G 1y~
A (1)ABC 作业基础成本计算 R*5;J`TW
A (2)absorbed overhead 已吸收制造费用 ?b' '
A (3)absorption costing 吸收成本计算 )p_LkX(
A (4)account 账户,报表 7JwWM2N?V
A (5)accounting postulate 会计假设 EqDYQ
7
A (6)accounting series release 会计公告文件 8gKR<X.G
A (7)accounting valuation 会计计价 t>`LO
A (8)account sale 承销清单 ImY*cW=M
A (9)accountability concept 经营责任概念
x$b[m20
A (10)accountancy 会计职业 XI(@O)
A (11)accountant 会计师 &,kB7r"
A (12)accounting 会计 9: |K]y
A (13)agency cost 代理成本 {3uSg)
A (14)accounting bases 会计基础 X@4d~6k?
A (15)accounting manual 会计手册 Fmle|
A (16)accounting period 会计期间 64j 4P 7
A (17)accounting policies 会计方针 i|noYo_Ah\
A (18)accounting rate of return 会计报酬率 =5_F9nk-
A (19)accounting reference date 会计参照日
bQQ/7KM
A (20)accounting reference period 会计参照期间 \ozy_s[
A (21)accrual concept 应计概念 !3v"7l{LF
A (22)accrual expenses 应计费用 M!XFb
A (23)acid test ration 速动比率(酸性测试比率) U)1qsUDF
A (24)acquisition 购置 zLK
~i>aW
A (25)acquisition accounting 收购会计 D>^ix[
:J
A (26)activity based accounting 作业基础成本计算 $^aXVy5p
A (27)adjusting events 调整事项 [
bVP2j
A (28)administrative expenses 行政管理费 &Gwh<%=U
A (29)advice note 发货通知 :DpK{$eCb
A (30)amortization 摊销 0J-ux"kfI
A (31)analytical review 分析性检查 X}FF4jE]D(
A (32)annual equivalent cost 年度等量成本法 *
rANf&y
A (33)annual report and accounts 年度报告和报表 0x/V1?gm
A (34)appraisal cost 检验成本 _1%^ibn
A (35)appropriation account 盈余分配账户 |OT%,QT|
A (36)articles of association 公司章程细则 g%P4$|C9i
A (37)assets 资产 <aD+Ki6
A (38)assets cover 资产保障 df rr.i
A (39)asset value per share 每股资产价值 rz7b%WY
A (40)associated company 联营公司 LMzYsXG*[
A (41)attainable standard 可达标准 &4iIzw`
S60`'!
y
A (42)attributable profit 可归属利润 4/vQ=t
A (43)audit 审计 9'aR-tFun;
A (44)audit report 审计报告 En_8H[<%
A (45)auditing standards 审计准则 IT33E%G
A (46)authorized share capital 额定股本 w2V E_
A (47)available hours 可用小时 u[qtuM?&
A (48)avoidable costs 可避免成本 V-u\TiL
B (49)back-to-back loan 易币贷款 m_f^#:
B (50)backflush accounting 倒退成本计算 ;<