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注会《审计》英语常用词汇 4<`x*8`
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1.audit 审计 OL{U^uOhY
2.attestation 鉴证 2<$C6J0HM
3.credibility 可信赖程度 st;.Po[h
4.audit of financial statements 财务报表审计 %4Nq T
5.agreed-upon procedures 执行商定程序 oR.KtS$uh
6.high levels of assurance 高水平保证 cJ 5":^O
7.compilation 编制 1goK>=-^
8.reliability 可靠性 'ADaz75`*r
9.relevance 相关性 >x%Z^U
10.professional skepticism 职业谨慎 Hv>C#U
11.objectivity 客观性 M5C}*c9
12. professional competence 专业胜任能力 05".;(
13.Senior/CPA-in-charge 项目经理 *iSsGb\M%
14.audit engagement letter 业务约定书 opz.kP[e,
15.recurring audit 连续审计 v})0zz?,1
16.the client 委托人 1=DUFl.
17.change CPA 更换注册会计师 M) 9Ss
18.the existing CPA 现任注册会计师 T-=sC=sS,
19.the successor CPA 后任注册会计师 ojO<sT:by
20.the preceding CPA前任注册会计师 r4}:t$
21.issue the audit report 出具审计报告 e![|-m%
22.expert 专家 (rcH\
23.the board of directors 董事会 H<dOh5MFh
24.knowledge of the entity‘ s business 了解被审计单位情况 [YT"UVI
25.assess material misstatement risks评估重大错报风险 EP#3+BsH
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 XVi?-/2
27.a general knowledge of —— 初步了解―――的情况 ffGiNXCM
28.a more knowledge of—— 进一步了解的情况 =G*rfV@__V
29.the prior year‘s working papers 以前年度工作底稿 dMsX}=EI<
30.minutes of meeting 会议纪要 xz dqE
31.business risks 经营风险 6:i(<7
32.appropriateness 适当性 CT6Ca,
33.accounting estimate 会计估计 wi]|"\
34.management representations 管理层声明 C& 0iWY\a
35.going concern assumption 持续经营假设 [((P,v*
36.audit plan 审计计划 |F36^
37.significant audit areas 重点审计领域 c ?mCt0Cg
38.error 错误 ^ N]u
39.fraud舞弊 -#v1b>ScY
40.modified or additional procedures 修改或追加审计程序 `B;^:u
41.misappropriation of assets 侵占资产 DSyfF&uC
42.transactions without substance 虚假交易 9)p VDS
43.unusual pressures 异常压力 hV_eb6aj}P
44.the suspected noncompliance 涉嫌存在违法行为 C?Dztkz
45.materialiy 重要性 Q4Mp[
46.exceed the materiality level 超过重要性水平 D@tuu]%p
47.approach the materiality level 接近重要性水平 @dAc2<4
48.an acceptably low level 可接受水平 z65|NO6JW.
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 vMJv.O>HW
50.misstatements or omissions 错报或漏报 $b;9o
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51.aggregate 总计 I%(`2rD8G
52.subsequent events 期后事项 50
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53.adjust the financial statements 调整财务报表 XW6Ewrm=vT
54.perform additional audit procedures 实施追加的审计程序 S?nXpYr
55.audit risk 审计风险 My AS'Ki
56.detection risk 检查风险 j+Nun
57.inappropriate audit opinion 不适当的审计意见 8$<jd^w
58.material misstatement 重大的错报 <!^wGN$f
59.tolerable misstatement 可容忍错报 `,ZsKxI
60.the acceptable level of detection risk 可接受的检查风险 Klh7&HzR
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ji SJi?
62.simall business 小规模企业 U3MfEM!
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63.accounting system 会计系统 NKd!i09`
64.test of control 控制测试 msS5"Qr
65.walk-through test 穿行测试 G"0YCi#I|
66.communication 沟通 fB[I1Z
67.flow chart 流程图 F+R4nFA
68.reperformance of internal control 重新执行 zN JK+_O=
69.audit evidence 审计证据 zYfn;s%A
70.substantive procedures 实质性程序 ~a&s5E
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71.assertions 认定 >=c<6#:s<9
72.esistence 存在 _*B]yz6z
73.occurrence 发生 %qRbl4
74.completeness 完整性 G8OLx+!0e
75.rights and obligations 权利和义务 H2 7_T]\
76.valuation and allocation 计价和分摊 xuQ$67F`;z
77.cutoff 截止 uiDK&@RS
78.accuracy 准确性 {ScilT
79.classification 分类 LhC%`w
80.inspection 检查 Iz^~=yV)
81.supervision of counting 监盘 Da5Zz(
82.observation 观察 B*E:?4(<P
83.confirmation 函证 E$m3Gg)s>N
84.computation 计算 #\1;d8h
85.analytical procedures 分析程序 OOS(YP@b
86.vouch 核对 V*SKWP
87.trace 追查 aH'Sz'|E
88.audit sampling 审计抽样 l'T3RC,\
89.error 误差 ,tv
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90.expected error 预期误差 t8 g^W K
91.population 总体 T(K~be
92.sampling risk 抽样风险 l)GV&V
93.non- sampling risk 非抽样风险 U'@eUY(Ov$
94.sampling unit 抽样单位 *A.E?9pL\
95.statistical sampling 统计抽样 .)|r!X
96.tolerable error 可容忍误差 1 *'SP6g
97.the risk of under reliance 信赖不足风险 ~{'.9
98.the risk of over reliance 信赖过度风险 <SmXMruU
99.the risk of incorrect rejection 误拒风险 vttmSdY
100. the risk of incorrect acceptance 误受风险 +[Nc";Oy
101.working trial balance 试算平衡表 !VU[=~
102.index and cross-referencing 索引和交叉索引 Y s[J xP
103.cash receipt 现金收入 sG*1 ?
104.cash disbursement 现金支出 L31B:t
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105.bank statement 银行对账单 B P%>J^
106.bank reconciliation 银行存款余额调节表 lDd+.44V:
107.balance sheet date 资产负债表日 |H 0+.f;
108.net realizable value 可变现净值 '}4LHB;:
109.storeroom 仓库 p<
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110.sale invoice 销售发票 udM<jY]5p
111.price list 价目表 .^8 x>~
112.positive confirmation request 积极式询证函 vBAds
113.negative confirmation request 消极式询证函 rr>*_67-:
114.purchase requisition 请购单 !mH2IjcL
115.receiving report 验收报告 _3- nw
116.gross margin 毛利 T:IKyb
117.manufacturing overhead 制造费用 :a#Mq9ph!
118.material requisition 领料单 )?RR1P-ID
119.inventory-taking 存货盘点 X(kyu
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120.bond certificate 债券 !7t,(Id8
121.stock certificate 股票 vQ"EI1=7Z
122.audit report 审计报告 _svY.ps*
123.entity 被审计单位 Q.Uyl:^PxU
124.addressee of the audit report 审计报告的收件人 F-g(Hk|v
125.unqualified opinion 无保留意见 [xq"[*Evv
126.qualified opinion 保留意见 ]+x;tPo
127.disclaimer of opinion 无法表示意见 ;*ebq'D([
128.adverse opinion 否定意见 ?3jOE4~aHr
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A (1)ABC 作业基础成本计算 kb{h`
A (2)absorbed overhead 已吸收制造费用 #!0le:_
A (3)absorption costing 吸收成本计算 :J` *@cDn
A (4)account 账户,报表 ,":_=Tf.
A (5)accounting postulate 会计假设 ~Q%C
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A (6)accounting series release 会计公告文件 >:%YAR`
A (7)accounting valuation 会计计价 Wo&10S w
A (8)account sale 承销清单 N)G.^9
A (9)accountability concept 经营责任概念 LyR to
A (10)accountancy 会计职业 J&4LyIpQ
A (11)accountant 会计师 94Mh/A 9k
A (12)accounting 会计 Yoi4R{9c
A (13)agency cost 代理成本 4L\bT;dQ|.
A (14)accounting bases 会计基础 SFAh(+t
A (15)accounting manual 会计手册 ]etLobV
A (16)accounting period 会计期间 VOH.EK?5
A (17)accounting policies 会计方针 9NLO{kN
A (18)accounting rate of return 会计报酬率 o!EPF-:
A (19)accounting reference date 会计参照日 qV0C2jZ2
A (20)accounting reference period 会计参照期间 l1On .s
A (21)accrual concept 应计概念 fXCx!3m
A (22)accrual expenses 应计费用 zB`)\
A (23)acid test ration 速动比率(酸性测试比率) J'B6l#N
A (24)acquisition 购置 (wLzkV/6
A (25)acquisition accounting 收购会计 (r,tU(
A (26)activity based accounting 作业基础成本计算 c-8Pc]+g
A (27)adjusting events 调整事项 r#LoBfM;^A
A (28)administrative expenses 行政管理费 mwLp~z%OX
A (29)advice note 发货通知 | W:JI
A (30)amortization 摊销 Q?rb(u(
A (31)analytical review 分析性检查 NMb`d0;(
A (32)annual equivalent cost 年度等量成本法 \NwL #bQ~
A (33)annual report and accounts 年度报告和报表 v{9< ATi
A (34)appraisal cost 检验成本 \:ntqj&A|
A (35)appropriation account 盈余分配账户
N6H/J_:
A (36)articles of association 公司章程细则 )TV4OT#
A (37)assets 资产 W_(
A (38)assets cover 资产保障 n|
=k9z<y8
A (39)asset value per share 每股资产价值 `vWFTv
A (40)associated company 联营公司 vQCRs!A
A (41)attainable standard 可达标准 J@'}lG
13(JW
A (42)attributable profit 可归属利润 /]4[b!OTJ
A (43)audit 审计 f.rc~UI?
A (44)audit report 审计报告 $FUWB6M
A (45)auditing standards 审计准则 TIlBT{A<
A (46)authorized share capital 额定股本 H@Dj$U
A (47)available hours 可用小时 tj@IrwC^e"
A (48)avoidable costs 可避免成本 3Tv;<hF
B (49)back-to-back loan 易币贷款 ]5b%r;_
B (50)backflush accounting 倒退成本计算 \v.16o bH
B (51)bad debts 坏帐 ZZqImB.Cz6
B (52)bad debts ratio 坏帐比率 ~9#[\/;"
B (53)bank charges 银行手续费 j2NnDz'
B (54)bank overdraft 银行透支 KrN#>do&<
B (55)bank reconciliation 银行存款调节表 ^Z]1Z
B (56)bank statement 银行对账单 zM?JLNs]<{
B (57)bankruptcy 破产 g@]G
[(
B (58)basis of apportionment 分摊基础 c%Ht;
sK`*
B (59)batch 批量 `ZL~k
B (60)batch costing 分批成本计算 }WXO[ +l
B (61)beta factor B(市场)风险因素 t.B%7e
B (62)bill 账单 R:HF~}
B (63)bill of exchange 汇票 \
A'MEd-
B (64)bill of landing 提单 En%PIkxeR
B (65)bill of materials 用料预计单 bf]W_I]B
B (66)bill payable 应付票据 @mM'V5_#
B (67)bill receivable 应收票据 qv|geBW
B (68)bin card 存货记录卡 Ym
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B (69)bonus 红利 L ;5uB2
B (70)book-keeping 薄记 iDej{95
B (71)Boston classification 波士顿分类 b#cXn4<