gDP\u<2!
x)M=_u2 _
注会《审计》英语常用词汇 4{Vw30DZ
)q?z"F|
.".xNHR#
1.audit 审计 #GBe=tm\K
2.attestation 鉴证 e
MPkk=V
3.credibility 可信赖程度 JzA`*X[
4.audit of financial statements 财务报表审计 rz c}2I
5.agreed-upon procedures 执行商定程序 ;dt&*]wA
6.high levels of assurance 高水平保证 Is~bA_-
;
7.compilation 编制 @\
,WJmW
8.reliability 可靠性 $`:/OA<.
9.relevance 相关性 {'W\~GnZ
10.professional skepticism 职业谨慎 ;<Dou7=
11.objectivity 客观性 :IFTiq5a;
12. professional competence 专业胜任能力 7xAzd#
c?=
13.Senior/CPA-in-charge 项目经理 &j}\ZD
14.audit engagement letter 业务约定书 xU/Eu;m
15.recurring audit 连续审计 (>*<<a2
2
16.the client 委托人 |A_yr/f
17.change CPA 更换注册会计师 %k8} IBL
18.the existing CPA 现任注册会计师 @ \ip?=
19.the successor CPA 后任注册会计师 #t
/.fd
20.the preceding CPA前任注册会计师 30 VvZb
21.issue the audit report 出具审计报告 i7:R4G(/#
22.expert 专家 FL5u68
23.the board of directors 董事会 \S(:O8_"68
24.knowledge of the entity‘ s business 了解被审计单位情况 V\8vJ3.YV
25.assess material misstatement risks评估重大错报风险 IxwOzpr
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \>NjeMuWU
27.a general knowledge of —— 初步了解―――的情况 gd>Op
28.a more knowledge of—— 进一步了解的情况 &(
h~{
29.the prior year‘s working papers 以前年度工作底稿 /esSM~*H
30.minutes of meeting 会议纪要 jIx5_lFe
31.business risks 经营风险 K8y/U(@|D
32.appropriateness 适当性 IS0RhtGy/
33.accounting estimate 会计估计 Ug=8:a(U.
34.management representations 管理层声明 <>,V>k|
35.going concern assumption 持续经营假设 4C2J yP3
36.audit plan 审计计划 yW.s?3X
37.significant audit areas 重点审计领域 tp2CMJc{L
38.error 错误 wrq0fHwM
39.fraud舞弊 g+gHIb7{
40.modified or additional procedures 修改或追加审计程序 o0Qy?14T-
41.misappropriation of assets 侵占资产 Pb$ep|`u
42.transactions without substance 虚假交易 ;+XiDEX0}
43.unusual pressures 异常压力 ;L.@4b[lP
44.the suspected noncompliance 涉嫌存在违法行为 olzP=08aaV
45.materialiy 重要性 :.B};;N
46.exceed the materiality level 超过重要性水平 -:(,<Jt<
47.approach the materiality level 接近重要性水平 is`Eqcj`dr
48.an acceptably low level 可接受水平 1P&XG@
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
{.2A+JT,
50.misstatements or omissions 错报或漏报 mT\!LpX
51.aggregate 总计 w~>V2u_-
52.subsequent events 期后事项 >IO}}USm
53.adjust the financial statements 调整财务报表 9,y*kC
54.perform additional audit procedures 实施追加的审计程序 N<ww&GXBX
55.audit risk 审计风险 w^09|k
56.detection risk 检查风险 5-O[(b2O
57.inappropriate audit opinion 不适当的审计意见 -p =b5L
58.material misstatement 重大的错报 T'2(sHk
59.tolerable misstatement 可容忍错报 X_XeI!,b
60.the acceptable level of detection risk 可接受的检查风险 3e$&rpv
61.assessed level of material misstatement risk 重大错报风险的评估水平 S/pTFlptCa
62.simall business 小规模企业 B3uv>\
63.accounting system 会计系统
#LEK?]y
64.test of control 控制测试 5!,`LM9
65.walk-through test 穿行测试 g]O"l?xx1D
66.communication 沟通 DWDL|4
og
67.flow chart 流程图 rgheq<B:
68.reperformance of internal control 重新执行 >(EMZ5
69.audit evidence 审计证据 dL5u-<y&
70.substantive procedures 实质性程序 31-%IkX+k
71.assertions 认定 T%K"^4k
72.esistence 存在 I0oM\~#
73.occurrence 发生 >_h*N H
74.completeness 完整性 ;cIs$
75.rights and obligations 权利和义务 RP&H9>
76.valuation and allocation 计价和分摊 $d.UF!s
77.cutoff 截止 _O~DJ"
78.accuracy 准确性 L2Uk/E
79.classification 分类 XPE{]4 g
80.inspection 检查 n
*|F=fl
81.supervision of counting 监盘 L!:}
82.observation 观察 iO4YZ!
83.confirmation 函证 0 }jB/Z_T
84.computation 计算 5=/H2T!F
85.analytical procedures 分析程序 :a(er'A
86.vouch 核对 [#V?]P\uV
87.trace 追查 {Cnz7TVB
88.audit sampling 审计抽样 & D4'hL3
89.error 误差 WP7*Q:5
90.expected error 预期误差 S{aK\>>H
91.population 总体 k,O("T[
92.sampling risk 抽样风险 .0;Z:x_3
93.non- sampling risk 非抽样风险 EX UjdJs"
94.sampling unit 抽样单位 mu0ER 3o
95.statistical sampling 统计抽样 *?%DdVrO@
96.tolerable error 可容忍误差 9.f/d4
97.the risk of under reliance 信赖不足风险 JX@/rXFY}
98.the risk of over reliance 信赖过度风险 H\AJLk2E
99.the risk of incorrect rejection 误拒风险 GGsDR%U
100. the risk of incorrect acceptance 误受风险 b_@MoL@A!
101.working trial balance 试算平衡表 0 3kzS ]g
102.index and cross-referencing 索引和交叉索引 Im
i)YC
103.cash receipt 现金收入 Au08k}h<G
104.cash disbursement 现金支出 ;muxIr`?
105.bank statement 银行对账单 Jj}+tQf
106.bank reconciliation 银行存款余额调节表 l[mXbQd
107.balance sheet date 资产负债表日 |]sh*<:?,
108.net realizable value 可变现净值 57^X@ra$
109.storeroom 仓库 E9t[Mb %0
110.sale invoice 销售发票 J@w Q3#5a
111.price list 价目表 @#$5_uU8\(
112.positive confirmation request 积极式询证函 ZAVj q;bq
113.negative confirmation request 消极式询证函 H->J.5~,K
114.purchase requisition 请购单 TyVn5XHl^
115.receiving report 验收报告 ]Sg4>tp
116.gross margin 毛利 <eKF
117.manufacturing overhead 制造费用 I5PI;t+
118.material requisition 领料单 +DFG762
119.inventory-taking 存货盘点 {b~l[
120.bond certificate 债券 -bT1Qh
X
121.stock certificate 股票 ) *ocX)AE
122.audit report 审计报告 h-<2N)>!
123.entity 被审计单位 0@
[]l{N
124.addressee of the audit report 审计报告的收件人 `8xt!8Z$
125.unqualified opinion 无保留意见 +m kub}<a
126.qualified opinion 保留意见 +]P??`,R;
127.disclaimer of opinion 无法表示意见 4`Qu+&4J
128.adverse opinion 否定意见 XOK.E&eilj
&OD)e@Tc
A (1)ABC 作业基础成本计算 vfPL;__{Y]
A (2)absorbed overhead 已吸收制造费用 $lmGMlj
F
A (3)absorption costing 吸收成本计算 `+cc{k
A (4)account 账户,报表 G$&SlJZEk
A (5)accounting postulate 会计假设 WrBiAh,
A (6)accounting series release 会计公告文件 qV2aa9p+
A (7)accounting valuation 会计计价 /iFtW#K+
A (8)account sale 承销清单
P 0v&*y3Y
A (9)accountability concept 经营责任概念 dUiv+K)ccQ
A (10)accountancy 会计职业 uQgv ;jsPz
A (11)accountant 会计师 H$Om{r1j
A (12)accounting 会计 [h20y
A (13)agency cost 代理成本 n5
h4]u
A (14)accounting bases 会计基础 z/yNFY]i
A (15)accounting manual 会计手册 A]^RV{P
A (16)accounting period 会计期间 7:'7EqM
A (17)accounting policies 会计方针 JG-\~'9
A (18)accounting rate of return 会计报酬率 |9cJO@
A (19)accounting reference date 会计参照日 ]pC/6'
A (20)accounting reference period 会计参照期间 0w[#`
A (21)accrual concept 应计概念 | wuUH
A (22)accrual expenses 应计费用 >DqV^%2l
A (23)acid test ration 速动比率(酸性测试比率) X,dOF=OJL
A (24)acquisition 购置 J+tpBPmb
A (25)acquisition accounting 收购会计 x-0S-1M
A (26)activity based accounting 作业基础成本计算 KLi&TmIB
A (27)adjusting events 调整事项 !*#2~$:
A (28)administrative expenses 行政管理费 G*.}EoA
A (29)advice note 发货通知 {1a%CsCM
A (30)amortization 摊销 HAJK%zLc
A (31)analytical review 分析性检查 KneCMFy
A (32)annual equivalent cost 年度等量成本法 z.EpRJn
A (33)annual report and accounts 年度报告和报表 NJ\ID=3l
A (34)appraisal cost 检验成本 U'8+YAgc
A (35)appropriation account 盈余分配账户 <2Q+? L{
A (36)articles of association 公司章程细则 G}ZJ}5h
A (37)assets 资产 T 2Uu/^
A (38)assets cover 资产保障 e%_2n=p~)%
A (39)asset value per share 每股资产价值 wJ
0KI[p(S
A (40)associated company 联营公司 kOi@QLdN
A (41)attainable standard 可达标准 iupuhq$]
%dA6vHI,
A (42)attributable profit 可归属利润 Y#[jDS(ip
A (43)audit 审计 ;la sk4|
A (44)audit report 审计报告 Fo
K!JX*
A (45)auditing standards 审计准则
vV5dW
A (46)authorized share capital 额定股本 n1D,0+N=
A (47)available hours 可用小时 "_!D
b&AH
A (48)avoidable costs 可避免成本 <7-Qn(
m,
B (49)back-to-back loan 易币贷款 oT9
dMhx8
B (50)backflush accounting 倒退成本计算 (.Q.S[<Y
B (51)bad debts 坏帐 :Y/>] tS4
B (52)bad debts ratio 坏帐比率 Z]U"i 1lA
B (53)bank charges 银行手续费 IpX.ube
B (54)bank overdraft 银行透支 =z_.RE
B (55)bank reconciliation 银行存款调节表 Vu6$84>-,
B (56)bank statement 银行对账单 @APv?>$)
B (57)bankruptcy 破产 %#5yC|o9Pn
B (58)basis of apportionment 分摊基础 |ipL.<v7
B (59)batch 批量 /Z':wu\
B (60)batch costing 分批成本计算 "9Q @&C
B (61)beta factor B(市场)风险因素 y; oPg4
B (62)bill 账单 <:(pnw*L
B (63)bill of exchange 汇票 M.b1=Y
B (64)bill of landing 提单 ;h|zNx0
B (65)bill of materials 用料预计单 954!ED|F(
B (66)bill payable 应付票据 %9
kOl
B (67)bill receivable 应收票据 la37cG
B (68)bin card 存货记录卡 Q)`3&b
B (69)bonus 红利 T
>BlnA
B (70)book-keeping 薄记 #
j!RbW
B (71)Boston classification 波士顿分类 hn-+]Y:
B (72)breakeven chart 保本图 $hND!T+;
B (73)breakeven point 保本点 {w/{)BnPG
B (74)breaking-down time 复位时间 &d5n_:^
B (75)budget 预算 [w>T.b
B (76)budget center 预算中心 k
:KN32%
B (77)budget cost allowance 预算成本折让 z`)i"O]-K_
B (78)budget manual 预算手册 Pn&