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注会《审计》英语常用词汇
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1.audit 审计 QP%*`t?
2.attestation 鉴证 $$GmundqB
3.credibility 可信赖程度 =xf7lN'
4.audit of financial statements 财务报表审计 "i5Rh^
5.agreed-upon procedures 执行商定程序 o5;V=8T;
6.high levels of assurance 高水平保证 -nsI5\]
7.compilation 编制 z}gfH|
8.reliability 可靠性 Q*GJ
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9.relevance 相关性 eG
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10.professional skepticism 职业谨慎 kN'.e*
11.objectivity 客观性 A/xo'G
12. professional competence 专业胜任能力 $@R[$/
13.Senior/CPA-in-charge 项目经理 O=A(x m#
14.audit engagement letter 业务约定书 p%?VW
15.recurring audit 连续审计 v[}g+3a
16.the client 委托人 --t5jSS44
17.change CPA 更换注册会计师 Gl@-RLo
18.the existing CPA 现任注册会计师 /8s+eHn&%
19.the successor CPA 后任注册会计师 P p]Ygt'u
20.the preceding CPA前任注册会计师 c}l?x
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21.issue the audit report 出具审计报告 W/?\ 8AE
22.expert 专家 (:TZ~"VY
23.the board of directors 董事会 ?F!
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24.knowledge of the entity‘ s business 了解被审计单位情况 \i}:Vb(^
25.assess material misstatement risks评估重大错报风险 [=otgVteN"
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 lY,dyNFHV
27.a general knowledge of —— 初步了解―――的情况 H:x{qS4Si
28.a more knowledge of—— 进一步了解的情况 FK:Tni
29.the prior year‘s working papers 以前年度工作底稿 7^3a296
30.minutes of meeting 会议纪要 :VB{@ED
31.business risks 经营风险 GK>. R<[
32.appropriateness 适当性 %YhM?jMW
33.accounting estimate 会计估计 FFvF4]|L
34.management representations 管理层声明 hG8!aJo
35.going concern assumption 持续经营假设 ^rP`
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36.audit plan 审计计划 tsqkV7?
37.significant audit areas 重点审计领域 XoO#{7a
38.error 错误 I8%2tLVY
39.fraud舞弊 fzhCV
40.modified or additional procedures 修改或追加审计程序 0~;Owu
41.misappropriation of assets 侵占资产 cc
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42.transactions without substance 虚假交易 1(;_1@P
43.unusual pressures 异常压力 DNu^4#r
44.the suspected noncompliance 涉嫌存在违法行为 MD62ObK!
45.materialiy 重要性 LKx<hl$O
46.exceed the materiality level 超过重要性水平 }qk8^W{
47.approach the materiality level 接近重要性水平 2X@|H
48.an acceptably low level 可接受水平 >3J?O96|f
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 i!U,q
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50.misstatements or omissions 错报或漏报 3<L>BakD
51.aggregate 总计 ~dpU DF
52.subsequent events 期后事项 ,Zs"r}G^
53.adjust the financial statements 调整财务报表 #$ Q2ijT0
54.perform additional audit procedures 实施追加的审计程序 6(FkcC$G
55.audit risk 审计风险 ZtFOIb*
56.detection risk 检查风险 bV~z}V&
57.inappropriate audit opinion 不适当的审计意见 m&36$>r=
58.material misstatement 重大的错报 |hlc#t?
59.tolerable misstatement 可容忍错报 <NVSF6`
60.the acceptable level of detection risk 可接受的检查风险 a#_=c>h;
61.assessed level of material misstatement risk 重大错报风险的评估水平 )uJu.foE
62.simall business 小规模企业 ]l~TI8gC
63.accounting system 会计系统 y!,Ly_x$@
64.test of control 控制测试 [RqL0EP
65.walk-through test 穿行测试 aSy^(WN8
66.communication 沟通 ?f{--|V
67.flow chart 流程图 \TF='@u.
68.reperformance of internal control 重新执行 w}`TJijl
69.audit evidence 审计证据 qMj'% 5/
70.substantive procedures 实质性程序 0j--X?-
71.assertions 认定 !i`HjV0wS
72.esistence 存在 v_7?Zik8E
73.occurrence 发生 `wzb}"gLsM
74.completeness 完整性 ("+J*u*kq_
75.rights and obligations 权利和义务 5ml#/kE
76.valuation and allocation 计价和分摊 -%5O:n
77.cutoff 截止 J2ryYdo>
78.accuracy 准确性 }\s\fNSQ/
79.classification 分类 1%R8q=_
80.inspection 检查 .*3.47O
81.supervision of counting 监盘 )fRZ}7k:
82.observation 观察 i 1{Lx)
83.confirmation 函证 fC \Cx;q-
84.computation 计算 VXM5
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85.analytical procedures 分析程序 \@3B%RW0
86.vouch 核对 M$O*@])
87.trace 追查 :L E&p[^
88.audit sampling 审计抽样 5Wyo!pRi
89.error 误差 sFvu@Wm'7W
90.expected error 预期误差 GO|1O|?
91.population 总体 d5hYOhO[
92.sampling risk 抽样风险 m4=[e!
93.non- sampling risk 非抽样风险 #2XX [d%
94.sampling unit 抽样单位 YoT<]'
95.statistical sampling 统计抽样 rKtr&w7X
96.tolerable error 可容忍误差 TH%J=1d
97.the risk of under reliance 信赖不足风险 O:'ENoQ:&
98.the risk of over reliance 信赖过度风险 nNN~
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99.the risk of incorrect rejection 误拒风险 l[_y|W5
100. the risk of incorrect acceptance 误受风险 =.sg$VX
101.working trial balance 试算平衡表 5\?\|* WT
102.index and cross-referencing 索引和交叉索引 91Fx0(
103.cash receipt 现金收入 !b=jD;<
104.cash disbursement 现金支出 ,k,RXgQ
105.bank statement 银行对账单 {`Jr$*;
106.bank reconciliation 银行存款余额调节表 T@S\:P
107.balance sheet date 资产负债表日 b `7vWyp
108.net realizable value 可变现净值 #jc+2F,+{
109.storeroom 仓库 5 }pn5iI
110.sale invoice 销售发票 .
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111.price list 价目表 y,.X5#rnX*
112.positive confirmation request 积极式询证函 %YH+=b:uW
113.negative confirmation request 消极式询证函 >Z\{P8@k0
114.purchase requisition 请购单 YM:;mX5B
115.receiving report 验收报告 gq'}LcV
116.gross margin 毛利 R?/!7
117.manufacturing overhead 制造费用 @lYm2l^
118.material requisition 领料单 aLWNqe&1
119.inventory-taking 存货盘点 +i
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120.bond certificate 债券 ?bq S{KF
121.stock certificate 股票 =Fd!wkB'{
122.audit report 审计报告 gc
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123.entity 被审计单位 S m%\,/3
124.addressee of the audit report 审计报告的收件人 $wQkTx
125.unqualified opinion 无保留意见 }:b6WN;c
126.qualified opinion 保留意见 X:un4B}O
127.disclaimer of opinion 无法表示意见 sM4Qu./
128.adverse opinion 否定意见 n'
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A (1)ABC 作业基础成本计算 5*q!:$
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A (2)absorbed overhead 已吸收制造费用 G<5i %@
A (3)absorption costing 吸收成本计算
sp/l-a
A (4)account 账户,报表 z)Yk&;XC
A (5)accounting postulate 会计假设 %y{f]m
A (6)accounting series release 会计公告文件 BotGPk><c
A (7)accounting valuation 会计计价 hZ#ydI|
A (8)account sale 承销清单 P$a `8~w
A (9)accountability concept 经营责任概念 RSK~<Y@]q{
A (10)accountancy 会计职业 +5zLQ>]z
A (11)accountant 会计师 tiTJ.uz6
A (12)accounting 会计 M<A jtDF%
A (13)agency cost 代理成本 8Moe8X#3
A (14)accounting bases 会计基础 h6yXW!8
A (15)accounting manual 会计手册 ae&i]K;
A (16)accounting period 会计期间 Y`O"+Jr
A (17)accounting policies 会计方针 o|tq&&! <
A (18)accounting rate of return 会计报酬率 )r9lT*z
A (19)accounting reference date 会计参照日 9L`5r$/
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 xD:t$~
A (22)accrual expenses 应计费用 J$]-)`[G&
A (23)acid test ration 速动比率(酸性测试比率) <~%e{F:[#
A (24)acquisition 购置 X\z`S##kj
A (25)acquisition accounting 收购会计 zKY 9'y
A (26)activity based accounting 作业基础成本计算 .IO_&^
A (27)adjusting events 调整事项 C\Y%FTS:
A (28)administrative expenses 行政管理费 _7)>/YK?}4
A (29)advice note 发货通知 aB=&X