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注会《审计》英语常用词汇 6pZ/C<Y|W
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1.audit 审计 9):^[Wkx
2.attestation 鉴证 q'Y)Y(d
3.credibility 可信赖程度 ZKB27D_vg>
4.audit of financial statements 财务报表审计 nA=E|$1
5.agreed-upon procedures 执行商定程序 )o&}i3~Q
6.high levels of assurance 高水平保证 m8gU8a"(
7.compilation 编制 Jx
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8.reliability 可靠性 1vqc8lC
9.relevance 相关性 hsI9{j]f
10.professional skepticism 职业谨慎 x51xY$M
11.objectivity 客观性 :D !/.0
12. professional competence 专业胜任能力 Oe k$f,J-
13.Senior/CPA-in-charge 项目经理 #,!/Cnqis
14.audit engagement letter 业务约定书 7Fb!
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15.recurring audit 连续审计 6Q*zZ]kg
16.the client 委托人 _Pl5?5eZj
17.change CPA 更换注册会计师 gA2]kZg
18.the existing CPA 现任注册会计师 %kQ[zd^
19.the successor CPA 后任注册会计师 ,pdf$)
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20.the preceding CPA前任注册会计师 #g1,U7vv8
21.issue the audit report 出具审计报告 qx?0]!x
22.expert 专家 WtMDHfwqu\
23.the board of directors 董事会 P Qi=
24.knowledge of the entity‘ s business 了解被审计单位情况 i[vOpg]J
25.assess material misstatement risks评估重大错报风险 X}&Y(kOT
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 id1gK(F8H
27.a general knowledge of —— 初步了解―――的情况 ZM57(D
28.a more knowledge of—— 进一步了解的情况 4X>=UO``L
29.the prior year‘s working papers 以前年度工作底稿 QKt{XB6Y
30.minutes of meeting 会议纪要 $n::w c
31.business risks 经营风险 - KaU@t
32.appropriateness 适当性 88
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33.accounting estimate 会计估计 ^VjF W
34.management representations 管理层声明 4L&Rs;
35.going concern assumption 持续经营假设 M-C>I;a
36.audit plan 审计计划 |W|RX3D
37.significant audit areas 重点审计领域 [*Vo`WgbD
38.error 错误 xK_0@6
39.fraud舞弊 ]"\sd"
40.modified or additional procedures 修改或追加审计程序 TM,Fab &
41.misappropriation of assets 侵占资产 A$::|2~
42.transactions without substance 虚假交易 (Lkcx06e
43.unusual pressures 异常压力 "^VPe[lA
44.the suspected noncompliance 涉嫌存在违法行为 n55s7wzM
45.materialiy 重要性 X`k#/~+0
46.exceed the materiality level 超过重要性水平 v)v`896S`
47.approach the materiality level 接近重要性水平 HQ/ Q"
48.an acceptably low level 可接受水平 /nNrvMtv
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 Tpp?(lT7r
50.misstatements or omissions 错报或漏报 cN]g^
51.aggregate 总计 z'k@$@:0XD
52.subsequent events 期后事项 Twk,R. O
53.adjust the financial statements 调整财务报表 7qhX`$
54.perform additional audit procedures 实施追加的审计程序 QG;V\2T2[
55.audit risk 审计风险 vu_ u\2d
56.detection risk 检查风险 5?Rzyfwk|
57.inappropriate audit opinion 不适当的审计意见 5
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58.material misstatement 重大的错报 " VSma
59.tolerable misstatement 可容忍错报 #]s&[O43
60.the acceptable level of detection risk 可接受的检查风险 Q^oB`)k
61.assessed level of material misstatement risk 重大错报风险的评估水平 1u_< 1X3
62.simall business 小规模企业 '2S?4Z
63.accounting system 会计系统 2zbV9Bhq
64.test of control 控制测试 XWf1c ~J
65.walk-through test 穿行测试 c(lG_"q6
66.communication 沟通 j55OG~)
67.flow chart 流程图 :v 8~'cZ
68.reperformance of internal control 重新执行 T^
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69.audit evidence 审计证据 V7,;N@FL
70.substantive procedures 实质性程序 -D^v:aC
71.assertions 认定 _4X3g%nXl
72.esistence 存在 ko`KAU<T_
73.occurrence 发生 xn2f!\%p
74.completeness 完整性 C+aL8_(R
75.rights and obligations 权利和义务 b|u0a6
76.valuation and allocation 计价和分摊 QlH,-]N$L
77.cutoff 截止 (L!#2Jy
78.accuracy 准确性 !sh>`AF
79.classification 分类 @[hD;xO
80.inspection 检查 L9,O,f
81.supervision of counting 监盘 b%UbTb,
82.observation 观察 ?0'db
83.confirmation 函证 }x?2 txuu
84.computation 计算 ?;CMsO*q
85.analytical procedures 分析程序 C{FE*@U.
86.vouch 核对 UO_tJN#X
87.trace 追查 n~?n+\.&a
88.audit sampling 审计抽样 Cg];UB}k
89.error 误差 7H_*1_%ZQ
90.expected error 预期误差 Qjd<%!]+\
91.population 总体 'EkuCL
92.sampling risk 抽样风险 [>LL
93.non- sampling risk 非抽样风险 h)sQ3B.}A
94.sampling unit 抽样单位 rHD_sC*
95.statistical sampling 统计抽样 '\/|K
96.tolerable error 可容忍误差 {4HcecT
97.the risk of under reliance 信赖不足风险 )~ghb"K
98.the risk of over reliance 信赖过度风险 W$Op/
99.the risk of incorrect rejection 误拒风险 ^,6c9Dxy
100. the risk of incorrect acceptance 误受风险 # 4;(^`?
101.working trial balance 试算平衡表 7uxUqM
102.index and cross-referencing 索引和交叉索引 nlR7V.
103.cash receipt 现金收入 1t< nm)
104.cash disbursement 现金支出
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105.bank statement 银行对账单 m 9.BU2.
106.bank reconciliation 银行存款余额调节表 9{XV=a v
107.balance sheet date 资产负债表日 )wfqGkr=m!
108.net realizable value 可变现净值 .5GGZfJ]
109.storeroom 仓库 E}8wnrxf
110.sale invoice 销售发票 nn{PhyK
111.price list 价目表 +`'>
112.positive confirmation request 积极式询证函 dNT<![X\
113.negative confirmation request 消极式询证函 {# Vp`ji
114.purchase requisition 请购单 {6gY6X-R
115.receiving report 验收报告 !6l}s$1i|
116.gross margin 毛利 2HF_kYZ
117.manufacturing overhead 制造费用 I|vfxf
118.material requisition 领料单 xw~3x*{
119.inventory-taking 存货盘点 M|}V6F_y
120.bond certificate 债券 % O\zYtQR
121.stock certificate 股票 T1g3`7C3
122.audit report 审计报告 o ^Ro 54i
123.entity 被审计单位 8m 5T
124.addressee of the audit report 审计报告的收件人 #Mrc!pT]xy
125.unqualified opinion 无保留意见 V~"-\@
126.qualified opinion 保留意见 v)%0`%nSR
127.disclaimer of opinion 无法表示意见 6QG"~>v7'(
128.adverse opinion 否定意见 c^x5 E`{
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A (1)ABC 作业基础成本计算 JNxrs~}
A (2)absorbed overhead 已吸收制造费用 =.ReM_.
A (3)absorption costing 吸收成本计算 agp7zw=N
A (4)account 账户,报表 .1A/hAdU
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 vhKHiw9L
A (7)accounting valuation 会计计价 !6*m<#Qm
A (8)account sale 承销清单 H_d^Xk QZ
A (9)accountability concept 经营责任概念 9|qzFm
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A (10)accountancy 会计职业 BY`vs+]XY
A (11)accountant 会计师
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A (12)accounting 会计 D2 X~tl5<
A (13)agency cost 代理成本 ';KWHk8C
A (14)accounting bases 会计基础 8\Kpc;
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A (15)accounting manual 会计手册 1}ws@hU
A (16)accounting period 会计期间 OZ6:u^OS]
A (17)accounting policies 会计方针 7,"y!\
A (18)accounting rate of return 会计报酬率 fRomP-S
A (19)accounting reference date 会计参照日 f:KZP;/[c
A (20)accounting reference period 会计参照期间 6}>CPi#
A (21)accrual concept 应计概念 FqXE6^
A (22)accrual expenses 应计费用 ;2[o>73F
A (23)acid test ration 速动比率(酸性测试比率) XS=f>e1<W
A (24)acquisition 购置 XWag+K
A (25)acquisition accounting 收购会计 V2
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A (26)activity based accounting 作业基础成本计算 U%rq(`;
A (27)adjusting events 调整事项 Fuy"JmeR
A (28)administrative expenses 行政管理费 =[
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A (29)advice note 发货通知 c;.jo?RR2
A (30)amortization 摊销 *NCkC
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A (31)analytical review 分析性检查 dry>TXG*
A (32)annual equivalent cost 年度等量成本法 KtD
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A (33)annual report and accounts 年度报告和报表 t_w2J =2
A (34)appraisal cost 检验成本 '9@AhiNV
A (35)appropriation account 盈余分配账户 >9<