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注会《审计》英语常用词汇 K${CHKFf
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1.audit 审计 2%t!3F:
2.attestation 鉴证 }3y Q*<
3.credibility 可信赖程度 /n#t.XJY*
4.audit of financial statements 财务报表审计 kF7`R4Sz
5.agreed-upon procedures 执行商定程序 D }EH9d
6.high levels of assurance 高水平保证 nF{>RD
7.compilation 编制 rYk
8.reliability 可靠性 5fud:k
9.relevance 相关性 j0IuuJ+
10.professional skepticism 职业谨慎 f{f|frs
11.objectivity 客观性 LX iis)1
12. professional competence 专业胜任能力 0vdnM8N2
13.Senior/CPA-in-charge 项目经理 gj1l9>f>]a
14.audit engagement letter 业务约定书 /lN09j
15.recurring audit 连续审计 S3_QOL
16.the client 委托人 Fj0h-7L
17.change CPA 更换注册会计师 Xc7Qu?}
18.the existing CPA 现任注册会计师 w0$l3^}z
19.the successor CPA 后任注册会计师 R,[+9U|4V
20.the preceding CPA前任注册会计师 {$^Lb4O[V
21.issue the audit report 出具审计报告 wq`\p['Q,
22.expert 专家 Op:7Ed
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23.the board of directors 董事会 LQ=Fck~[r
24.knowledge of the entity‘ s business 了解被审计单位情况 5 }F6s
25.assess material misstatement risks评估重大错报风险 C$fQ[
@
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 |Xa|%f
27.a general knowledge of —— 初步了解―――的情况 t^@4n&Dg
28.a more knowledge of—— 进一步了解的情况 HH,G3~EBF
29.the prior year‘s working papers 以前年度工作底稿 qVmG"et'J
30.minutes of meeting 会议纪要 p&,2@(Q
31.business risks 经营风险 <D{_q.`vA
32.appropriateness 适当性 A49HYX-l
33.accounting estimate 会计估计 Y([vma>U]
34.management representations 管理层声明 n{r_Xa
35.going concern assumption 持续经营假设 jRzQ`*KC#
36.audit plan 审计计划 0qMf6
37.significant audit areas 重点审计领域 vt-53fa|
38.error 错误 |&a[@(N:zf
39.fraud舞弊 h; sdm/
40.modified or additional procedures 修改或追加审计程序 B|n<{g[-cM
41.misappropriation of assets 侵占资产 OQZ\/~o 5
42.transactions without substance 虚假交易 z hFk84
43.unusual pressures 异常压力 mbRN W
44.the suspected noncompliance 涉嫌存在违法行为 @ 6{U*vs
45.materialiy 重要性 _Vxk4KjP5
46.exceed the materiality level 超过重要性水平 rJl'+Ae9N|
47.approach the materiality level 接近重要性水平
'HDbU#vD
48.an acceptably low level 可接受水平 zMQ|j_l9E
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 K# dV.
50.misstatements or omissions 错报或漏报 y1:#0
51.aggregate 总计 (J^2|9r
52.subsequent events 期后事项 9K
F`9Y
53.adjust the financial statements 调整财务报表 )51H\o
54.perform additional audit procedures 实施追加的审计程序 v
J.sa&\H
55.audit risk 审计风险 ^~%zPlv
56.detection risk 检查风险 |J#mgA}(
57.inappropriate audit opinion 不适当的审计意见 |k^ *
58.material misstatement 重大的错报 sw715"L
59.tolerable misstatement 可容忍错报 'F@#.Op`
60.the acceptable level of detection risk 可接受的检查风险 ~
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61.assessed level of material misstatement risk 重大错报风险的评估水平 W8
m*co
62.simall business 小规模企业 H
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63.accounting system 会计系统 !xxu~j^T
64.test of control 控制测试 <C9_5Ce~
65.walk-through test 穿行测试 H
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66.communication 沟通 JH0L^p
67.flow chart 流程图 =a.avOZ
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Dj9).lgc
70.substantive procedures 实质性程序 uR7\uvibUO
71.assertions 认定 *r k!`n&
72.esistence 存在 }6Uw4D61
73.occurrence 发生 /)` kYD6
74.completeness 完整性 Ya)s_Zr7
75.rights and obligations 权利和义务 G:2m)0bW
76.valuation and allocation 计价和分摊 0FV?By
77.cutoff 截止 Fhn=}7|4q
78.accuracy 准确性 VfiMR%i}
79.classification 分类 Vuqm{bo^
80.inspection 检查 058+_xX
81.supervision of counting 监盘 fscAG\>8
82.observation 观察 @*gm\sU4
83.confirmation 函证 'B>%5'SdD
84.computation 计算 oZV=vg5Dq
85.analytical procedures 分析程序 ~agzp`!M
86.vouch 核对 cR1dGNcp/@
87.trace 追查 x`vIY-DS
88.audit sampling 审计抽样 r%g?.4o*b
89.error 误差 xNh#= 6__9
90.expected error 预期误差 w8Mi:;6
91.population 总体 ='0f#>0Q
92.sampling risk 抽样风险 ,/;mK_6
93.non- sampling risk 非抽样风险 |QvG;{!
94.sampling unit 抽样单位 ,HxsU,xiG
95.statistical sampling 统计抽样 AqKl}8
96.tolerable error 可容忍误差 `!j|Ym
97.the risk of under reliance 信赖不足风险 /IS
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98.the risk of over reliance 信赖过度风险 oO4
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99.the risk of incorrect rejection 误拒风险 E Cx_
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100. the risk of incorrect acceptance 误受风险 Xh/i5}5 t
101.working trial balance 试算平衡表 ?5#Ng,8iT
102.index and cross-referencing 索引和交叉索引 yVyh'd:Ik
103.cash receipt 现金收入 ~O)Uz|
104.cash disbursement 现金支出 nz|;6?LCLY
105.bank statement 银行对账单 6ZBg/_m
106.bank reconciliation 银行存款余额调节表 n2Oi< )
107.balance sheet date 资产负债表日 ]Ph~-O
108.net realizable value 可变现净值 gOI#$-L
109.storeroom 仓库 bUC-}
110.sale invoice 销售发票 Hut
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111.price list 价目表 )*I=>v.Jq
112.positive confirmation request 积极式询证函 %($qg-x
113.negative confirmation request 消极式询证函 &X
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114.purchase requisition 请购单 l[O!_bH
115.receiving report 验收报告
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116.gross margin 毛利 kSH3)CC P
117.manufacturing overhead 制造费用 3,bA&c3
118.material requisition 领料单 J<Wz
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119.inventory-taking 存货盘点 8x
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120.bond certificate 债券 zi23k=
121.stock certificate 股票 .$DB\jJXjV
122.audit report 审计报告 ,|_ewye
123.entity 被审计单位 ,@=qaU
124.addressee of the audit report 审计报告的收件人 Q/6T?{\U7
125.unqualified opinion 无保留意见 UAT46
126.qualified opinion 保留意见 z= -u89]
127.disclaimer of opinion 无法表示意见 K,[g<7X5
128.adverse opinion 否定意见 aW7{T6.,
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A (1)ABC 作业基础成本计算 !ZbNW4rIP
A (2)absorbed overhead 已吸收制造费用 X-! yi
A (3)absorption costing 吸收成本计算 0}q ij
A (4)account 账户,报表 R0;c'W)
A (5)accounting postulate 会计假设 $EbxV"b+
A (6)accounting series release 会计公告文件 13.v5 v,l
A (7)accounting valuation 会计计价 .Lo$uKsW$l
A (8)account sale 承销清单 =y8HOT}8
A (9)accountability concept 经营责任概念 lnW/T --
A (10)accountancy 会计职业 `LnL d;Z
A (11)accountant 会计师 $=$I^hV
A (12)accounting 会计 5j`"@C5;O
A (13)agency cost 代理成本 +~=>72/r
A (14)accounting bases 会计基础 :tM|$TZ
A (15)accounting manual 会计手册 7Nc@7_=
A (16)accounting period 会计期间 iYA06~d
A (17)accounting policies 会计方针 -8qLshQ
A (18)accounting rate of return 会计报酬率 Qp<?[C}'W
A (19)accounting reference date 会计参照日 %}P^B^O
A (20)accounting reference period 会计参照期间 )$yqJ6y5
A (21)accrual concept 应计概念 /a6\G.C5
A (22)accrual expenses 应计费用 R!
?8F4G
A (23)acid test ration 速动比率(酸性测试比率) ]Ole#L
z}Q
A (24)acquisition 购置 T1;yw1/m5\
A (25)acquisition accounting 收购会计 ;C-5R U
V
A (26)activity based accounting 作业基础成本计算 3=)/-l
A (27)adjusting events 调整事项 Z;XR%n8
A (28)administrative expenses 行政管理费 =2bW"gs
I
A (29)advice note 发货通知 \SnW(,`o X
A (30)amortization 摊销 ]c+qD,wqt>
A (31)analytical review 分析性检查 kmM_Af&
A (32)annual equivalent cost 年度等量成本法 F&;g<
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A (33)annual report and accounts 年度报告和报表 SxC$EQgL
A (34)appraisal cost 检验成本 nG$*[7<0u
A (35)appropriation account 盈余分配账户 !
2"zz/N{
A (36)articles of association 公司章程细则 TclZdk]%T
A (37)assets 资产 8nQlmWpJ
A (38)assets cover 资产保障 Gp$[u4-6M6
A (39)asset value per share 每股资产价值 =ALy.^J=
A (40)associated company 联营公司 ,]~iIoTi
A (41)attainable standard 可达标准 Jd&Qi)1
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A (42)attributable profit 可归属利润 WW@/q`h
A (43)audit 审计 >Fz_]
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A (44)audit report 审计报告 u~Q0V J~
A (45)auditing standards 审计准则 KwWqsuju
A (46)authorized share capital 额定股本 { LJwW*?
A (47)available hours 可用小时 ):&A\nb
A (48)avoidable costs 可避免成本 ;e()|
B (49)back-to-back loan 易币贷款 (SoV2[|
B (50)backflush accounting 倒退成本计算 B[C2uVEX:
B (51)bad debts 坏帐 J7emoD[
B (52)bad debts ratio 坏帐比率 }Q`Kg8L
B (53)bank charges 银行手续费 w48T?
B (54)bank overdraft 银行透支 }k
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B (55)bank reconciliation 银行存款调节表 <X
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B (56)bank statement 银行对账单 ]s s0~2
B (57)bankruptcy 破产 O9A.WSJ
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B (58)basis of apportionment 分摊基础 i5|A\Wv"
B (59)batch 批量 3w
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B (60)batch costing 分批成本计算 TuBg 4\V
B (61)beta factor B(市场)风险因素 :74^?
B (62)bill 账单 w@nN3U+
B (63)bill of exchange 汇票 @8|- C
B (64)bill of landing 提单 9Q^>.^~^
B (65)bill of materials 用料预计单 -'&MT