i2(1ki/|O
}'/`2!lY
注会《审计》英语常用词汇 7C ,UDp|
\\7ZWp\fN
qX
1.audit 审计 &8_gRP
2.attestation 鉴证 M8Z2Pg\0
3.credibility 可信赖程度 .!,z:l$Kh
4.audit of financial statements 财务报表审计
:Q_<Z@2Y{
5.agreed-upon procedures 执行商定程序 z3M6V}s4
6.high levels of assurance 高水平保证 ,%Up0Rr,
7.compilation 编制 B'EKM)dA
8.reliability 可靠性 [E
JQ>?D
9.relevance 相关性 Dzs[GAQ]
10.professional skepticism 职业谨慎 rT5Ycm@
11.objectivity 客观性 R Yl>
12. professional competence 专业胜任能力 ``e$AS
13.Senior/CPA-in-charge 项目经理 P
gus42f%
14.audit engagement letter 业务约定书 !PJ 6%"
15.recurring audit 连续审计 .dQQoyR+O
16.the client 委托人 _DNHc*
17.change CPA 更换注册会计师 glXZZ=j
18.the existing CPA 现任注册会计师 wG<(F}VX
19.the successor CPA 后任注册会计师 nMvKTH
20.the preceding CPA前任注册会计师 p>;_e(
21.issue the audit report 出具审计报告 yz*6W
z D
22.expert 专家
,gOOiB
}
23.the board of directors 董事会 ,|plWIl~
24.knowledge of the entity‘ s business 了解被审计单位情况 HnCzbt@
25.assess material misstatement risks评估重大错报风险 pV,P|>YTf
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 z`FCs,?K
27.a general knowledge of —— 初步了解―――的情况 _Bp1co85MQ
28.a more knowledge of—— 进一步了解的情况 -3lb@ 6I6
29.the prior year‘s working papers 以前年度工作底稿 P7MeX(Tay
30.minutes of meeting 会议纪要 z;wELz1L{
31.business risks 经营风险 ]U7KLUY>:
32.appropriateness 适当性 {=-\|(Bx
33.accounting estimate 会计估计 H
4!+q:<
34.management representations 管理层声明 {aJJ`t
35.going concern assumption 持续经营假设 qt^T6+faaQ
36.audit plan 审计计划 X>.
NFB
37.significant audit areas 重点审计领域 ;cz|ss=
38.error 错误 s)2fG\1
39.fraud舞弊 ['*8IWg
40.modified or additional procedures 修改或追加审计程序 2hQ>:
41.misappropriation of assets 侵占资产 'X!?vK^]p
42.transactions without substance 虚假交易 ;~u{56
43.unusual pressures 异常压力 H0R&2#YD
44.the suspected noncompliance 涉嫌存在违法行为 T%n2$
45.materialiy 重要性 Yx inE`u~
46.exceed the materiality level 超过重要性水平 ]mXLg:3B
47.approach the materiality level 接近重要性水平 3LTcEd
48.an acceptably low level 可接受水平 ,b;{emX h
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 XNb ZNaAd
50.misstatements or omissions 错报或漏报 lF?tQB/a
51.aggregate 总计 a~!G%})'a
52.subsequent events 期后事项 *[R
eb%
53.adjust the financial statements 调整财务报表 V{&r
Q@{W
54.perform additional audit procedures 实施追加的审计程序 0{PzUIM,W
55.audit risk 审计风险 fH?ha
56.detection risk 检查风险 [ $T(WGF
57.inappropriate audit opinion 不适当的审计意见 xvSuPP4 m
58.material misstatement 重大的错报 ?8mlZ
X9C
59.tolerable misstatement 可容忍错报 #I3$3^0i#
60.the acceptable level of detection risk 可接受的检查风险 ^3FE\V/=
61.assessed level of material misstatement risk 重大错报风险的评估水平 F0UVo
62.simall business 小规模企业 :C8$Xi_i}
63.accounting system 会计系统 D.6,VY H
64.test of control 控制测试 FSbHn{@
65.walk-through test 穿行测试 Q\,o:ZU_
66.communication 沟通 fiN3xP]V
67.flow chart 流程图 gOK\
%&S]
68.reperformance of internal control 重新执行 ?cEskafb>
69.audit evidence 审计证据 V@QK
70.substantive procedures 实质性程序 F5qFYL;
71.assertions 认定 *d',Vuv&[
72.esistence 存在 U"4
?9.
k
73.occurrence 发生 !GQ\"Ufs>
74.completeness 完整性 T}=>C+3r
75.rights and obligations 权利和义务 H7kPM[
76.valuation and allocation 计价和分摊 AVU>+[.=%c
77.cutoff 截止 Ky
O8A2'U
78.accuracy 准确性 ii0Ce}8d~
79.classification 分类 HH>:g(bu
80.inspection 检查 H<G4O02i_
81.supervision of counting 监盘 tDCw-
82.observation 观察 d@3}U6,
83.confirmation 函证 !;!~n
`
84.computation 计算 )CS.F=
85.analytical procedures 分析程序 OLj\
-w^
86.vouch 核对 )I-f U4?
87.trace 追查 \rV
B5|D?
88.audit sampling 审计抽样 oq_6L\
~
89.error 误差 &X]\)`j0
90.expected error 预期误差 CCGV~e+
91.population 总体 N9rBW
92.sampling risk 抽样风险 0G2g4DSKD
93.non- sampling risk 非抽样风险 45H!;Qsk
94.sampling unit 抽样单位 nD2,!71
95.statistical sampling 统计抽样 ^:jN3@Q%
96.tolerable error 可容忍误差 io3yLIy,
97.the risk of under reliance 信赖不足风险 {A o,t+j
98.the risk of over reliance 信赖过度风险 1lnU77;
99.the risk of incorrect rejection 误拒风险 ;!T{%-tP
100. the risk of incorrect acceptance 误受风险 VNtPKtx\
101.working trial balance 试算平衡表 U#o'H @
102.index and cross-referencing 索引和交叉索引 *X38{rj
103.cash receipt 现金收入 {+g[l5CR[
104.cash disbursement 现金支出 (:+>#V)pZ
105.bank statement 银行对账单 Fequm+
106.bank reconciliation 银行存款余额调节表 D8#
on!
107.balance sheet date 资产负债表日 ._96*r=o
108.net realizable value 可变现净值 :b,^J&~/)1
109.storeroom 仓库 ozr9>b>M
110.sale invoice 销售发票 PZD>U)M
111.price list 价目表 D=)f
)-u'
112.positive confirmation request 积极式询证函 W];EKj,3W
113.negative confirmation request 消极式询证函 2_t=P|Uo
114.purchase requisition 请购单 @lUlY2
115.receiving report 验收报告 ?oiKVL"7
116.gross margin 毛利 gX?n4Csy'
117.manufacturing overhead 制造费用 -NBiW6b~
118.material requisition 领料单 vG2b:[W
119.inventory-taking 存货盘点 J:F^
#gW
120.bond certificate 债券 s/1 #DM"
121.stock certificate 股票 oT|m1a
GE
122.audit report 审计报告 EC?Efc+O
123.entity 被审计单位 ,goBq3[%?
124.addressee of the audit report 审计报告的收件人 7>
Pgc
125.unqualified opinion 无保留意见 m$$?icA
126.qualified opinion 保留意见 pD@zmCU
127.disclaimer of opinion 无法表示意见 mi2o1"Jd$`
128.adverse opinion 否定意见 ]PNowS\
6bZ[Kt
A (1)ABC 作业基础成本计算 ^Dx#7bsDZR
A (2)absorbed overhead 已吸收制造费用
ELh3^
A (3)absorption costing 吸收成本计算 ;S/7 h6
A (4)account 账户,报表 Jll-X\O`-
A (5)accounting postulate 会计假设 WO,xMfK
A (6)accounting series release 会计公告文件 K.SeK3(
A (7)accounting valuation 会计计价 P l{QOR
A (8)account sale 承销清单
Z]:BYX'
A (9)accountability concept 经营责任概念 "L2 m-e6
A (10)accountancy 会计职业 3An(jt$%Q
A (11)accountant 会计师 ,dd WBwMK
A (12)accounting 会计 ^i:\@VA:
A (13)agency cost 代理成本 s([Wn)I
A (14)accounting bases 会计基础 twk&-:'
A (15)accounting manual 会计手册 /axTh
A (16)accounting period 会计期间 f e
$Wu
A (17)accounting policies 会计方针 <5Mrp"C[i
A (18)accounting rate of return 会计报酬率 I/UQ' xx
A (19)accounting reference date 会计参照日 xT F=Y_
A (20)accounting reference period 会计参照期间 Y&'8VdW
A (21)accrual concept 应计概念 Ws49ImCB
A (22)accrual expenses 应计费用 w&lZ42(mF
A (23)acid test ration 速动比率(酸性测试比率) |j_`
z@7(
A (24)acquisition 购置 @5}gsC
A (25)acquisition accounting 收购会计 J^I7BsZ
A (26)activity based accounting 作业基础成本计算 +CTmcbyOi
A (27)adjusting events 调整事项 ^@}#me@
A (28)administrative expenses 行政管理费 ~r`Wr`]_ z
A (29)advice note 发货通知 BGjb`U#%3
A (30)amortization 摊销 FUaNiAr[
A (31)analytical review 分析性检查 IF?xnu
A (32)annual equivalent cost 年度等量成本法 h}=M^SL
A (33)annual report and accounts 年度报告和报表 (Imp
$
A (34)appraisal cost 检验成本 c
#q"\"
A (35)appropriation account 盈余分配账户 f:
%SW
A (36)articles of association 公司章程细则 [a8+(
A (37)assets 资产 EE%s
<_k`
A (38)assets cover 资产保障 R^Bk]
A (39)asset value per share 每股资产价值 qiNliJ>40E
A (40)associated company 联营公司 c d%hW
A (41)attainable standard 可达标准 U4wpjHg
U4_"aT>My
A (42)attributable profit 可归属利润 _IYY08&(r
A (43)audit 审计 KZK,w#9.
A (44)audit report 审计报告 )DZTB
A (45)auditing standards 审计准则 NdQ%:OKC
A (46)authorized share capital 额定股本 R[yL_>
A (47)available hours 可用小时 a8h]n:!
A (48)avoidable costs 可避免成本 YhgUCF#
B (49)back-to-back loan 易币贷款 ULvVD6RQ47
B (50)backflush accounting 倒退成本计算 IH3FK!>6
B (51)bad debts 坏帐 V<