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注会《审计》英语常用词汇 #e:*]A'I
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1.audit 审计 boR&'yX
2.attestation 鉴证 @BZ6{@*
3.credibility 可信赖程度 kGZ_/"iuO
4.audit of financial statements 财务报表审计 G;%Pf9o26
5.agreed-upon procedures 执行商定程序 ]'UO]i/
6.high levels of assurance 高水平保证 yEfV8aY'*
7.compilation 编制 R.EA5X|_
8.reliability 可靠性
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9.relevance 相关性 _~`\TS8
10.professional skepticism 职业谨慎 *YFe
11.objectivity 客观性 G/Xa`4"_
12. professional competence 专业胜任能力 [[P UK{P0
13.Senior/CPA-in-charge 项目经理 sy
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14.audit engagement letter 业务约定书 /
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15.recurring audit 连续审计 &!{wbm@
16.the client 委托人 $z+iB;x
17.change CPA 更换注册会计师 {t$
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18.the existing CPA 现任注册会计师 dsP1Zq
19.the successor CPA 后任注册会计师 61Nj&1Ze
20.the preceding CPA前任注册会计师 Hiz e
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21.issue the audit report 出具审计报告 6SMGXy*]^
22.expert 专家 Y
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23.the board of directors 董事会 gq6C6
24.knowledge of the entity‘ s business 了解被审计单位情况 eYurg6Ob~
25.assess material misstatement risks评估重大错报风险 cf|<~7
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 {37DrSOa
27.a general knowledge of —— 初步了解―――的情况 JqO#W1h~R|
28.a more knowledge of—— 进一步了解的情况 gno V>ON0
29.the prior year‘s working papers 以前年度工作底稿 8E /]k\
30.minutes of meeting 会议纪要 .6[xX?i^T
31.business risks 经营风险 [ed%"f
32.appropriateness 适当性 EO,;^RtB
33.accounting estimate 会计估计 ,$habq=;
34.management representations 管理层声明 Z3G>DF:$
35.going concern assumption 持续经营假设 QK\QvU2y
36.audit plan 审计计划 R.R(|!w>
37.significant audit areas 重点审计领域 KLXv?4!
38.error 错误 \>j._# t$h
39.fraud舞弊 Wx&AY"J
40.modified or additional procedures 修改或追加审计程序 0*%j6*XDq9
41.misappropriation of assets 侵占资产 X9nt;A2TU+
42.transactions without substance 虚假交易 }
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43.unusual pressures 异常压力 Hi{c[;
44.the suspected noncompliance 涉嫌存在违法行为 /'=C<HSO
45.materialiy 重要性 &tKs
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46.exceed the materiality level 超过重要性水平 A^JeB<,
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47.approach the materiality level 接近重要性水平 ke~O+]
48.an acceptably low level 可接受水平 YizJT
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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 aT F}
50.misstatements or omissions 错报或漏报 *&B*/HAN
51.aggregate 总计 e+=Oj o#
52.subsequent events 期后事项 +V&b<y;?>
53.adjust the financial statements 调整财务报表 i6r%;ueLb
54.perform additional audit procedures 实施追加的审计程序 ~fs{Ff'
55.audit risk 审计风险 )vsiX}3
56.detection risk 检查风险 Z\xR+3
57.inappropriate audit opinion 不适当的审计意见 TeQWrms
58.material misstatement 重大的错报 V5K!u8T
59.tolerable misstatement 可容忍错报 !xMyk>%2
60.the acceptable level of detection risk 可接受的检查风险 7I`e5\ u
61.assessed level of material misstatement risk 重大错报风险的评估水平 IBU(Hm1,
62.simall business 小规模企业 KS'? DO
63.accounting system 会计系统 $qy%Q]
64.test of control 控制测试 r,i^-jv;
65.walk-through test 穿行测试 3bpbk
66.communication 沟通 C$)#s{*
67.flow chart 流程图 jh`&c{#*)M
68.reperformance of internal control 重新执行 XN]
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69.audit evidence 审计证据 4NwGP^n
70.substantive procedures 实质性程序 D<
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71.assertions 认定 l{aXX[E&1
72.esistence 存在 Aa.bE,
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73.occurrence 发生 E$f.&<
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74.completeness 完整性 Ol"p^sqwj
75.rights and obligations 权利和义务 g`gH]W
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76.valuation and allocation 计价和分摊 R3&W.?C
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77.cutoff 截止 J}KATpHs
78.accuracy 准确性 1d|+7
79.classification 分类 "VkraB.i
80.inspection 检查 x!MYIaZ7
81.supervision of counting 监盘 bWwc2##7jo
82.observation 观察 ,jbj-b(
83.confirmation 函证 M'HmVg4'
84.computation 计算 pF#nj`L
85.analytical procedures 分析程序 _7]* 5Pxo
86.vouch 核对 r_I7Gd
87.trace 追查 ve=oH;zf
88.audit sampling 审计抽样 HlPf
89.error 误差 [1dlV/
90.expected error 预期误差 J^ryUOo}b
91.population 总体 .!,T>:R
92.sampling risk 抽样风险 #=5/D@
93.non- sampling risk 非抽样风险 k%/Z.4vQG
94.sampling unit 抽样单位 +Ld4e]
95.statistical sampling 统计抽样 O|#^ &d
96.tolerable error 可容忍误差 a~7`;Ar
97.the risk of under reliance 信赖不足风险 S!2M?}LU
98.the risk of over reliance 信赖过度风险 %Ox*?l _
99.the risk of incorrect rejection 误拒风险 >Rjk d>K3
100. the risk of incorrect acceptance 误受风险 jUZ84Gm{
101.working trial balance 试算平衡表 x g/3*rL
102.index and cross-referencing 索引和交叉索引 zOCru2
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103.cash receipt 现金收入 mE%H5&VSI
104.cash disbursement 现金支出 Bh"o{-$p8`
105.bank statement 银行对账单 ; @-7'%(C
106.bank reconciliation 银行存款余额调节表 8"LvkN/v^
107.balance sheet date 资产负债表日 +I5@Gys
108.net realizable value 可变现净值 /{d7%Et6
109.storeroom 仓库 STL_#|[RM
110.sale invoice 销售发票 l^%Ez?-:s
111.price list 价目表 ( m\PcF
112.positive confirmation request 积极式询证函 65\'(99yU
113.negative confirmation request 消极式询证函 7P?z{x':T
114.purchase requisition 请购单 dMQtW3stY
115.receiving report 验收报告 GG5wiN*2S
116.gross margin 毛利 gsqlWfa
117.manufacturing overhead 制造费用 :7<spd(%"
118.material requisition 领料单 yK_$6EtNKj
119.inventory-taking 存货盘点 5<
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120.bond certificate 债券 ^hq`dr|R=
121.stock certificate 股票 4H]Go~<
122.audit report 审计报告 gb|C592R5C
123.entity 被审计单位 PiMh]
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124.addressee of the audit report 审计报告的收件人 BEx?
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125.unqualified opinion 无保留意见 p./zW
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126.qualified opinion 保留意见 `!kOyh:X
127.disclaimer of opinion 无法表示意见 ,Za!
128.adverse opinion 否定意见 0ym>Hbax)
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A (1)ABC 作业基础成本计算 /G9wW+1
A (2)absorbed overhead 已吸收制造费用 Z[RE|l{
A (3)absorption costing 吸收成本计算 xJa
A (4)account 账户,报表 =66dxU?}
A (5)accounting postulate 会计假设 &{]zL
A (6)accounting series release 会计公告文件 ']4b}F:}
A (7)accounting valuation 会计计价 yJ c#y
A (8)account sale 承销清单 2)Grl;T]s
A (9)accountability concept 经营责任概念 ?"N,do
A (10)accountancy 会计职业 <3m_}
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A (11)accountant 会计师 O[U^{~iM
A (12)accounting 会计 (y[+s?;WyB
A (13)agency cost 代理成本 <xKer<D
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A (14)accounting bases 会计基础 HJo&snT3
A (15)accounting manual 会计手册 |77.Lqqy,
A (16)accounting period 会计期间 :Gsh
A (17)accounting policies 会计方针 l
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A (18)accounting rate of return 会计报酬率 ARGtWW~:
A (19)accounting reference date 会计参照日 [`BMi-WQ
A (20)accounting reference period 会计参照期间 f',n'
A (21)accrual concept 应计概念 ?{NP3
A (22)accrual expenses 应计费用 7#SXqyP[
A (23)acid test ration 速动比率(酸性测试比率) WUm83"
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 SMY,bU'a
A (26)activity based accounting 作业基础成本计算 LuM:dJ
A (27)adjusting events 调整事项 \
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A (28)administrative expenses 行政管理费 <
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A (29)advice note 发货通知 :hr% 6K7
A (30)amortization 摊销 3gV
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A (31)analytical review 分析性检查 y3{'s>O6
A (32)annual equivalent cost 年度等量成本法 [APwHIS
A (33)annual report and accounts 年度报告和报表 0+L:+S
A (34)appraisal cost 检验成本 FNL[6.!PV
A (35)appropriation account 盈余分配账户 `U?"
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A (36)articles of association 公司章程细则 UmUw>
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A (37)assets 资产 kU{+@MA;
A (38)assets cover 资产保障 Mrysy)x
A (39)asset value per share 每股资产价值 I(tMw6C$:
A (40)associated company 联营公司 @/FE!6 |O
A (41)attainable standard 可达标准 @M-i$
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