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注会《审计》英语常用词汇 "Clz'J]{
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1.audit 审计 Z.Rb~n&
2.attestation 鉴证 ^SEdA=!
3.credibility 可信赖程度 jdevat,&u
4.audit of financial statements 财务报表审计 ^=cXo<6D
5.agreed-upon procedures 执行商定程序 ]O:M$ $
6.high levels of assurance 高水平保证 3L-^<'~-k;
7.compilation 编制 >KGE-Yzj
8.reliability 可靠性 3l!NG=R
9.relevance 相关性 T+"f]v
10.professional skepticism 职业谨慎 EruP
11.objectivity 客观性 nbofYI$rd&
12. professional competence 专业胜任能力 HU
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13.Senior/CPA-in-charge 项目经理 Q/_[--0
14.audit engagement letter 业务约定书 (k-YI{D3
15.recurring audit 连续审计 "oJ(J{Jat
16.the client 委托人 'p)Q68;&
17.change CPA 更换注册会计师 ]/]ju$l9Z
18.the existing CPA 现任注册会计师 qZ2&Xw.{1
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 &!7+Yb(1
21.issue the audit report 出具审计报告 z xD,E@lF
22.expert 专家 jigs6#
23.the board of directors 董事会 @b!"joEy
24.knowledge of the entity‘ s business 了解被审计单位情况 fF?6j
25.assess material misstatement risks评估重大错报风险 'TN)Lb*
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 QHf$f@bjI
27.a general knowledge of —— 初步了解―――的情况 <v]9lw'
28.a more knowledge of—— 进一步了解的情况 $]d*0^J 6
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 x49!{}
31.business risks 经营风险 "#^MUQ!a
32.appropriateness 适当性 SVP:D3)
33.accounting estimate 会计估计 ph30'"[Z}
34.management representations 管理层声明 XL<
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35.going concern assumption 持续经营假设 s(@h 2:j
36.audit plan 审计计划 ka7uK][
37.significant audit areas 重点审计领域 L0Vgo
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38.error 错误 >POO-8Q
39.fraud舞弊 ^,s?e.u$8`
40.modified or additional procedures 修改或追加审计程序 ;cP8 ?U
41.misappropriation of assets 侵占资产 $B\E.ml.
42.transactions without substance 虚假交易 B5=3r1Ly
43.unusual pressures 异常压力 .{dE}2^
44.the suspected noncompliance 涉嫌存在违法行为 Uf,fX/:!
45.materialiy 重要性 T@+ClZi
46.exceed the materiality level 超过重要性水平 =v2%Vs\7k
47.approach the materiality level 接近重要性水平 eO5ktEoJ
48.an acceptably low level 可接受水平 vd~U@-C=R
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 a#(U
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50.misstatements or omissions 错报或漏报 w[fDk1H)
51.aggregate 总计 &H;8QZ8uw
52.subsequent events 期后事项 E1q%gi4 Q%
53.adjust the financial statements 调整财务报表 i&ts YnP2
54.perform additional audit procedures 实施追加的审计程序 &{^eU5
55.audit risk 审计风险 >Gd.&flSj
56.detection risk 检查风险 mVf.sA8
57.inappropriate audit opinion 不适当的审计意见 IlZu~B9c
58.material misstatement 重大的错报 bAhZ7;T~
59.tolerable misstatement 可容忍错报 X B I;Lg
60.the acceptable level of detection risk 可接受的检查风险 s"mFt{Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 L=A\ J^%
62.simall business 小规模企业 tjzA)/T,4
63.accounting system 会计系统 a+(j?_FyI
64.test of control 控制测试 }5S2p@W)
65.walk-through test 穿行测试 tP'GNsq+m
66.communication 沟通 -ut=8(6&
67.flow chart 流程图 MQ w9X
68.reperformance of internal control 重新执行 ZxSsR{
69.audit evidence 审计证据 d.}}s$Q
70.substantive procedures 实质性程序 .j 'wQ+_
71.assertions 认定 O k(47nC
72.esistence 存在 9]~PCZ2j
73.occurrence 发生 gA
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74.completeness 完整性 #tz8{o?ebN
75.rights and obligations 权利和义务 (KF7zP
76.valuation and allocation 计价和分摊 <c%n?QK{
77.cutoff 截止 ze
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78.accuracy 准确性 : ^(
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79.classification 分类 N du7nKG
80.inspection 检查
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81.supervision of counting 监盘 Y^eX@dEFR
82.observation 观察 &l^n4
83.confirmation 函证 ]Y5dl;xrM)
84.computation 计算 kkfCAM
85.analytical procedures 分析程序 }u^:MI
86.vouch 核对 YRa4W.&Yn
87.trace 追查 i7v/A&Rc
88.audit sampling 审计抽样 :uR>UDlPX
89.error 误差
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90.expected error 预期误差 d=nh
91.population 总体 ABiC9[Q0
92.sampling risk 抽样风险 vl~
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93.non- sampling risk 非抽样风险 Qv !rUiXq
94.sampling unit 抽样单位 )kA2vX^=Z
95.statistical sampling 统计抽样 7 6*hc
96.tolerable error 可容忍误差 ( -2R{!A
97.the risk of under reliance 信赖不足风险 ;G Qm[W([
98.the risk of over reliance 信赖过度风险 ;
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99.the risk of incorrect rejection 误拒风险 1Zq
100. the risk of incorrect acceptance 误受风险 S-,kI
101.working trial balance 试算平衡表 '}zT1F*
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102.index and cross-referencing 索引和交叉索引 G-8n
103.cash receipt 现金收入 It\BbG=
104.cash disbursement 现金支出 e[p^
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105.bank statement 银行对账单 2VMX:&3 5J
106.bank reconciliation 银行存款余额调节表 @ V5S4E
107.balance sheet date 资产负债表日 /C7s vH
108.net realizable value 可变现净值 V<W02\Hs
109.storeroom 仓库 ;_bq9x
110.sale invoice 销售发票 %
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111.price list 价目表 CRd_}
112.positive confirmation request 积极式询证函 5:_~mlfi
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 G4);/#
115.receiving report 验收报告 g1dmkX
116.gross margin 毛利 '}fel5YV
117.manufacturing overhead 制造费用 (WkTQRcN,
118.material requisition 领料单 v['AB4
119.inventory-taking 存货盘点 SNxz*`@4
120.bond certificate 债券 :7k`R62{
121.stock certificate 股票 yHtGp%j
122.audit report 审计报告 *|CLO|B)
123.entity 被审计单位 / (.'*biQ
124.addressee of the audit report 审计报告的收件人 Nq
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125.unqualified opinion 无保留意见 o]
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126.qualified opinion 保留意见 % IPyCEJD
127.disclaimer of opinion 无法表示意见 -YAO3
128.adverse opinion 否定意见 {'&8`d
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A (1)ABC 作业基础成本计算 "1CGO@AXS
A (2)absorbed overhead 已吸收制造费用 P69>gBZYD
A (3)absorption costing 吸收成本计算 <JJkki
A (4)account 账户,报表 i!y\WaCp
A (5)accounting postulate 会计假设 TA<hj[-8
A (6)accounting series release 会计公告文件 L&rO6
A (7)accounting valuation 会计计价 zo
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A (8)account sale 承销清单 V 3%Krn1'
A (9)accountability concept 经营责任概念 myffYK,
A (10)accountancy 会计职业 &F9OZMK=
A (11)accountant 会计师 ?Ip$;s
A (12)accounting 会计 @V7;TJk
A (13)agency cost 代理成本 @b8X%0B7
A (14)accounting bases 会计基础 )m)h/
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A (15)accounting manual 会计手册 QM7[ O]@
A (16)accounting period 会计期间 i{4'cdr?
A (17)accounting policies 会计方针 a?l_-Fi
A (18)accounting rate of return 会计报酬率 \(wn@/yP'
A (19)accounting reference date 会计参照日 X #H:&*[!
A (20)accounting reference period 会计参照期间 I"~xDa!
A (21)accrual concept 应计概念 \}n !yYh(
A (22)accrual expenses 应计费用 9k*^\@\\x
A (23)acid test ration 速动比率(酸性测试比率) ho(5r5SNE
A (24)acquisition 购置 ~ }Kp
A (25)acquisition accounting 收购会计 <)=3XEcb
A (26)activity based accounting 作业基础成本计算 WNl&v]
A (27)adjusting events 调整事项 Am]2@ESUP
A (28)administrative expenses 行政管理费 ]gjr+GV
A (29)advice note 发货通知 <tGI]@Nwk
A (30)amortization 摊销 p`pg5R
A (31)analytical review 分析性检查 4|I7:~
A (32)annual equivalent cost 年度等量成本法 C8!8u?k
A (33)annual report and accounts 年度报告和报表 b"`ru~]
A (34)appraisal cost 检验成本 :Xh_$4~^Y
A (35)appropriation account 盈余分配账户 ll 6]W~[ZC
A (36)articles of association 公司章程细则 .Gjr`6R
A (37)assets 资产 ;*n_N!v
A (38)assets cover 资产保障 S a(yjF1
A (39)asset value per share 每股资产价值 cA2^5'$$
A (40)associated company 联营公司 8 /5sv
A (41)attainable standard 可达标准 *vRNG 3D/
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A (42)attributable profit 可归属利润 hg$qbeUl
A (43)audit 审计 o",f(v&u%
A (44)audit report 审计报告
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A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 jdV .{8@
A (47)available hours 可用小时 0\8*S3,q
A (48)avoidable costs 可避免成本 uEc0/a :.
B (49)back-to-back loan 易币贷款 xe"4u JO
B (50)backflush accounting 倒退成本计算 G5y]^P
B (51)bad debts 坏帐 tn(?nQN3
B (52)bad debts ratio 坏帐比率 pil0,r
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B (53)bank charges 银行手续费 tjBh$)
B (54)bank overdraft 银行透支 9;>@"e21R
B (55)bank reconciliation 银行存款调节表 x*5 Ch~<k
B (56)bank statement 银行对账单 ^.ZSpc}<
B (57)bankruptcy 破产 "#_)G7W+e
B (58)basis of apportionment 分摊基础 xl1L4R)6D
B (59)batch 批量 g&oc