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注会《审计》英语常用词汇 J/1kJ@5
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1.audit 审计 z/7q#~J,
2.attestation 鉴证 3",gjXmBu
3.credibility 可信赖程度 }\a#e^-xQ+
4.audit of financial statements 财务报表审计 |x}TpM;ni
5.agreed-upon procedures 执行商定程序 aV;|2}q "
6.high levels of assurance 高水平保证 pbMANZU[
7.compilation 编制 $>rt0LOF
8.reliability 可靠性 ]kj^T?&n.
9.relevance 相关性 8ro`lX*F@2
10.professional skepticism 职业谨慎 QV|6"4\
11.objectivity 客观性 dX[I
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12. professional competence 专业胜任能力 LjZlKB5C
13.Senior/CPA-in-charge 项目经理 osp~)icun
14.audit engagement letter 业务约定书 fNNl1Vls
15.recurring audit 连续审计 SmXoNiM"y
16.the client 委托人 FXCBX:LnvU
17.change CPA 更换注册会计师 u8f\)m
18.the existing CPA 现任注册会计师 *>m[ZJd %=
19.the successor CPA 后任注册会计师 DB}Uzw|
20.the preceding CPA前任注册会计师 4.9qB
21.issue the audit report 出具审计报告 I9?\Jbqg
22.expert 专家 @Q1!xA^S
23.the board of directors 董事会 9*"
24.knowledge of the entity‘ s business 了解被审计单位情况 xm m,-u
25.assess material misstatement risks评估重大错报风险 {vu\qXmMv
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 Fa("Gok[
27.a general knowledge of —— 初步了解―――的情况 )5|9EXh
28.a more knowledge of—— 进一步了解的情况 v93b8/1
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
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31.business risks 经营风险 h,LSqjf"
32.appropriateness 适当性 6h9(u7(-N
33.accounting estimate 会计估计 f;E#CjlTL
34.management representations 管理层声明 j0l{M
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35.going concern assumption 持续经营假设 J""Cgf
36.audit plan 审计计划 C:Ef6ZW
37.significant audit areas 重点审计领域 M;A_'h?Z
38.error 错误 C[FHqo9M?H
39.fraud舞弊 dL42)HP5
40.modified or additional procedures 修改或追加审计程序 >.<VD7p
41.misappropriation of assets 侵占资产 _c>iux;
42.transactions without substance 虚假交易 1W|jC
43.unusual pressures 异常压力 yP"2.9\erH
44.the suspected noncompliance 涉嫌存在违法行为 6wlLE5
45.materialiy 重要性 f 3UCELJ
46.exceed the materiality level 超过重要性水平 =,XCjiBeC
47.approach the materiality level 接近重要性水平 86#l$QaK{
48.an acceptably low level 可接受水平 ^
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [6VB&
50.misstatements or omissions 错报或漏报 y|LHnNQ
51.aggregate 总计 rPk|2l,E,3
52.subsequent events 期后事项 OZ`cE5"i
53.adjust the financial statements 调整财务报表 ! ._q8q\
54.perform additional audit procedures 实施追加的审计程序 @eYpARF
55.audit risk 审计风险 {B+}LL!
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 Ip8ml0oG
58.material misstatement 重大的错报 @a
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59.tolerable misstatement 可容忍错报 #A)V
60.the acceptable level of detection risk 可接受的检查风险 Jm_)}dj3o
61.assessed level of material misstatement risk 重大错报风险的评估水平 y
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62.simall business 小规模企业 S,5ok0R
63.accounting system 会计系统 eRUdPPq_d
64.test of control 控制测试 0)&!$@HW
65.walk-through test 穿行测试 fD!c t; UK
66.communication 沟通 \[9VeqMU
67.flow chart 流程图 ) .KA0-
68.reperformance of internal control 重新执行 /pMOinuO
69.audit evidence 审计证据 g*$2qKm
70.substantive procedures 实质性程序 jE0oLEg&
71.assertions 认定 z:Am1B
72.esistence 存在 .IW`?9O
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73.occurrence 发生 2@S}x@^
74.completeness 完整性
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75.rights and obligations 权利和义务 SaPE 1
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76.valuation and allocation 计价和分摊 '/O:@P5qY
77.cutoff 截止 %`]+sg[i
78.accuracy 准确性 UytMnJ88
79.classification 分类 'jt7H{M
80.inspection 检查 rXB;#ypO
81.supervision of counting 监盘 ~& -h5=3
82.observation 观察 |=;hQ2HyF
83.confirmation 函证 &nEL}GM)E
84.computation 计算 W9SU1{*9
85.analytical procedures 分析程序 "L3mW=!*
86.vouch 核对 5dj" U
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87.trace 追查 b
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88.audit sampling 审计抽样 Z6I|Y5#H
89.error 误差 x^1udK^re
90.expected error 预期误差 tSHW"R
91.population 总体 ?V6,>e_+
92.sampling risk 抽样风险 kj6:P$tH
93.non- sampling risk 非抽样风险 U9oUY> 9
94.sampling unit 抽样单位 &y!?R$?b
95.statistical sampling 统计抽样 z0[@O)Sj
96.tolerable error 可容忍误差 f.w",S^
97.the risk of under reliance 信赖不足风险 2U)n^
98.the risk of over reliance 信赖过度风险 H<d~AurX)J
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 H )ej]DXy
101.working trial balance 试算平衡表 ^xe+(83S2?
102.index and cross-referencing 索引和交叉索引 AE rPd)yk0
103.cash receipt 现金收入 9KVJk</:n
104.cash disbursement 现金支出 |62` {+
105.bank statement 银行对账单 =RB
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 Z- feMM
108.net realizable value 可变现净值 x9YQd69
109.storeroom 仓库 5%}e j)@
110.sale invoice 销售发票 *(9Tl]w
111.price list 价目表 9q'&tU'a=c
112.positive confirmation request 积极式询证函 X%yG{\6:
113.negative confirmation request 消极式询证函 !|[rh,e]
114.purchase requisition 请购单
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115.receiving report 验收报告 /DAR'9@h
116.gross margin 毛利 $INB_/RE
117.manufacturing overhead 制造费用 UGAV"0
118.material requisition 领料单 T.da!!'B
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119.inventory-taking 存货盘点 ZJ3g,
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120.bond certificate 债券 G80N8Lm
121.stock certificate 股票 Qu|CXUk
122.audit report 审计报告 a{`hAI${
123.entity 被审计单位 uSfHlN4l
124.addressee of the audit report 审计报告的收件人 Tz1^"tx9
125.unqualified opinion 无保留意见 B|m)V9A%-
126.qualified opinion 保留意见 ?c#s}IH
127.disclaimer of opinion 无法表示意见 vhBW1/w&F
128.adverse opinion 否定意见 yCxYFi
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A (1)ABC 作业基础成本计算 $cSUB
A (2)absorbed overhead 已吸收制造费用 ,iV%{*p]
A (3)absorption costing 吸收成本计算 ]$/oSa/
A (4)account 账户,报表 Bve|+c6W
A (5)accounting postulate 会计假设 Cx TAd[az
A (6)accounting series release 会计公告文件 ]y@A
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A (7)accounting valuation 会计计价 ~e}JqJ(97
A (8)account sale 承销清单 n{gEIUo#
A (9)accountability concept 经营责任概念 6ld4'oM
A (10)accountancy 会计职业 ;FqmZjm
A (11)accountant 会计师 JV~
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A (12)accounting 会计 NzT
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A (13)agency cost 代理成本 (4FVemgy
A (14)accounting bases 会计基础 e"hfeNphz
A (15)accounting manual 会计手册 %0GwO%h},
A (16)accounting period 会计期间 P<vl+&*
A (17)accounting policies 会计方针 ?oYO !
A (18)accounting rate of return 会计报酬率 Sp\TaUzg
A (19)accounting reference date 会计参照日 :-RB< Lj
A (20)accounting reference period 会计参照期间 pA!-spgX
A (21)accrual concept 应计概念 QXb2jWz
A (22)accrual expenses 应计费用 c!\Gj|
A (23)acid test ration 速动比率(酸性测试比率) U<'N=#A
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A (24)acquisition 购置 UyRy>:n
A (25)acquisition accounting 收购会计 :qE.(k1@5
A (26)activity based accounting 作业基础成本计算 "W(D0oy
A (27)adjusting events 调整事项 'C5id7O&
A (28)administrative expenses 行政管理费 ':n`0+Eh
A (29)advice note 发货通知 |S!RQ-CF
A (30)amortization 摊销 o898pg
A (31)analytical review 分析性检查 j:%,lcF
A (32)annual equivalent cost 年度等量成本法 'J?{/O ^
A (33)annual report and accounts 年度报告和报表 ek&~A0k_o
A (34)appraisal cost 检验成本 33
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A (35)appropriation account 盈余分配账户 'x%gJi#
A (36)articles of association 公司章程细则 ) ^En
A (37)assets 资产 'APx
A (38)assets cover 资产保障 Pxl, "
A (39)asset value per share 每股资产价值 vbmt0d
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A (40)associated company 联营公司 ] hT\"5&6
A (41)attainable standard 可达标准 s~7a-J
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A (42)attributable profit 可归属利润 h~#iGs
A (43)audit 审计 *tv&