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注会《审计》英语常用词汇 oxeu%wj_
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1.audit 审计 t>N2K-8Qh
2.attestation 鉴证 2SlL`hN>Z
3.credibility 可信赖程度 y>
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4.audit of financial statements 财务报表审计 `^^t#sT
5.agreed-upon procedures 执行商定程序 Cc{{9Ud
6.high levels of assurance 高水平保证 wN%lc3[/z2
7.compilation 编制 iZ}c[hC'3`
8.reliability 可靠性 ~4Fz A,,
9.relevance 相关性 2BF455e
10.professional skepticism 职业谨慎 {j`8XWLZZN
11.objectivity 客观性 S},Cz
12. professional competence 专业胜任能力 %vZHHBylu
13.Senior/CPA-in-charge 项目经理 cU ?F D
14.audit engagement letter 业务约定书 ST[TKL<]
15.recurring audit 连续审计 dwUDhQt3Q
16.the client 委托人 D bi ^%
17.change CPA 更换注册会计师 u0=&_Q(=
18.the existing CPA 现任注册会计师 5HHf3E [
19.the successor CPA 后任注册会计师 P* &0HbJ
20.the preceding CPA前任注册会计师 P=<lY},
21.issue the audit report 出具审计报告 -u"|{5? '
22.expert 专家 e>c
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23.the board of directors 董事会 y O@1#
24.knowledge of the entity‘ s business 了解被审计单位情况 D{\o*\TN
25.assess material misstatement risks评估重大错报风险 $n!5JS@40
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rloxM~7!,)
27.a general knowledge of —— 初步了解―――的情况 hPz=Ec<zW
28.a more knowledge of—— 进一步了解的情况 WH39=)D%u
29.the prior year‘s working papers 以前年度工作底稿 Ey U6^
30.minutes of meeting 会议纪要 VR1]CN"G
31.business risks 经营风险 CC3i@
32.appropriateness 适当性 9a]o?>`E
33.accounting estimate 会计估计 c*zeO@AAn
34.management representations 管理层声明 SKNHLE}
35.going concern assumption 持续经营假设 ?#&[1.= u
36.audit plan 审计计划 >iK L
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37.significant audit areas 重点审计领域 9__Q-J
38.error 错误 v9 /37AU
39.fraud舞弊 Rm)hgmZ
40.modified or additional procedures 修改或追加审计程序 *3={s"a.(
41.misappropriation of assets 侵占资产 &3"ODAp'
42.transactions without substance 虚假交易 ZWS:-]P.
43.unusual pressures 异常压力 80g}<Lwc
44.the suspected noncompliance 涉嫌存在违法行为 _s0)Dl6K
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ?,v&
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47.approach the materiality level 接近重要性水平 G;wh).jG5
48.an acceptably low level 可接受水平 90iveb21}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 os;94yd)
50.misstatements or omissions 错报或漏报 kxEq_FX
51.aggregate 总计 keD?#yY
52.subsequent events 期后事项 V"K.s2U^
53.adjust the financial statements 调整财务报表 %WR"qd&HSh
54.perform additional audit procedures 实施追加的审计程序 F,VWi$Po\N
55.audit risk 审计风险 *Od?>z
56.detection risk 检查风险 tQT<1Q02i
57.inappropriate audit opinion 不适当的审计意见 9$9aBW
58.material misstatement 重大的错报 e2V;6N
59.tolerable misstatement 可容忍错报 bk=;=K
60.the acceptable level of detection risk 可接受的检查风险 yk4py0xVl
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ho(}_Q&
62.simall business 小规模企业 EFI!b60mc
63.accounting system 会计系统 Lh-Y5(c
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64.test of control 控制测试 | ~>7_:
65.walk-through test 穿行测试 3"my!}03
66.communication 沟通 k^;/@:
67.flow chart 流程图 6nsb)7a
68.reperformance of internal control 重新执行 u-jc8W`Zd
69.audit evidence 审计证据 7 u Q +]d
70.substantive procedures 实质性程序 $}S0
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71.assertions 认定 Oi~Dio_?
72.esistence 存在 `S?_=JIX
73.occurrence 发生 rbv
74.completeness 完整性 @J6r;4|&
75.rights and obligations 权利和义务 /5epDDP-t5
76.valuation and allocation 计价和分摊 @Ss
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77.cutoff 截止 HL$7Ou
78.accuracy 准确性 r+#g
79.classification 分类 .)%,R
80.inspection 检查 =I&BO[d
81.supervision of counting 监盘 v5?)J91
82.observation 观察 XJl
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83.confirmation 函证 !J {[XT
84.computation 计算 n,-*$~{
85.analytical procedures 分析程序 y!S:d
86.vouch 核对 NaQ~iY?
87.trace 追查 f0%'4t
88.audit sampling 审计抽样 ]0(ZlpT
89.error 误差 S_??G:i
90.expected error 预期误差 n) HV:8j~
91.population 总体 vF@|cTRR)
92.sampling risk 抽样风险 gwB0/$!4"
93.non- sampling risk 非抽样风险 -cn`D2RP
94.sampling unit 抽样单位 9X#]Lg?b
95.statistical sampling 统计抽样 ~K|ha26W
96.tolerable error 可容忍误差 (+zU!9}I1
97.the risk of under reliance 信赖不足风险 u9c^YC BM
98.the risk of over reliance 信赖过度风险 i~<.@&vt
99.the risk of incorrect rejection 误拒风险 #1}%=nAsi
100. the risk of incorrect acceptance 误受风险 `s=Z{bw
101.working trial balance 试算平衡表 =mcQe^M
102.index and cross-referencing 索引和交叉索引 E"/k"1@
103.cash receipt 现金收入 qn{9vr
104.cash disbursement 现金支出 SjA'<ZX>TM
105.bank statement 银行对账单 /9D
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106.bank reconciliation 银行存款余额调节表 YReI|{O$c
107.balance sheet date 资产负债表日 ) R5[aO
108.net realizable value 可变现净值
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109.storeroom 仓库 `@6y Wb:X
110.sale invoice 销售发票 %|R]nB
111.price list 价目表 tdu:imH~
112.positive confirmation request 积极式询证函 }+u<w{-7/
113.negative confirmation request 消极式询证函 E2.!|u2
114.purchase requisition 请购单 W_/$H_04+
115.receiving report 验收报告 T| (w-)mv
116.gross margin 毛利 @l_rB~
117.manufacturing overhead 制造费用 N0K <zxR
118.material requisition 领料单 r`+G9sj3U
119.inventory-taking 存货盘点 ^foCcO
120.bond certificate 债券 9&B#@cw
121.stock certificate 股票 hS%oQ)zvE
122.audit report 审计报告 g*4^HbVxt
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 Z%I '
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125.unqualified opinion 无保留意见 4Uwcc):f
126.qualified opinion 保留意见 w#L`|cYCm
127.disclaimer of opinion 无法表示意见 (X2[}K
128.adverse opinion 否定意见 (Nf!E[}Z
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A (1)ABC 作业基础成本计算 ?AI`,*^
A (2)absorbed overhead 已吸收制造费用 s!F8<:FRJD
A (3)absorption costing 吸收成本计算 =6fJUy^M\
A (4)account 账户,报表 *J4\KU
A (5)accounting postulate 会计假设 =|^R<#%/
A (6)accounting series release 会计公告文件 !L)|N<
A (7)accounting valuation 会计计价 'auYm
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A (8)account sale 承销清单 oHV!>K_D
A (9)accountability concept 经营责任概念 ] J|#WtS
A (10)accountancy 会计职业 9r
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A (11)accountant 会计师 Ogh,
A (12)accounting 会计 ^ p%3@)&
A (13)agency cost 代理成本 4a.8n!sys
A (14)accounting bases 会计基础 f{(D+7e}
A (15)accounting manual 会计手册 1u
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A (16)accounting period 会计期间 >pq=5Ha&
A (17)accounting policies 会计方针 DsHm,dZ
A (18)accounting rate of return 会计报酬率 zrC1/%T
A (19)accounting reference date 会计参照日 b'`C<Rk
A (20)accounting reference period 会计参照期间 w,!N{hv(
A (21)accrual concept 应计概念 d=g,s[FMm
A (22)accrual expenses 应计费用 ob[G3rfd@Z
A (23)acid test ration 速动比率(酸性测试比率) 4/2@^\?i)
A (24)acquisition 购置 ExOSHKU,e
A (25)acquisition accounting 收购会计 Vg"v C
A (26)activity based accounting 作业基础成本计算 iVM% ]\
A (27)adjusting events 调整事项 {'?PGk%v
A (28)administrative expenses 行政管理费 ]4\6_J&
A (29)advice note 发货通知 "Z-YZ>2
A (30)amortization 摊销
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A (31)analytical review 分析性检查 v/Xz.?a\jF
A (32)annual equivalent cost 年度等量成本法 ]^QO^{Sz
A (33)annual report and accounts 年度报告和报表 M^/ZpKeT"
A (34)appraisal cost 检验成本 ~>3#c#[
A (35)appropriation account 盈余分配账户 Bthp_cSmLs
A (36)articles of association 公司章程细则 kNrd=s,-]D
A (37)assets 资产 k&