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注会《审计》英语常用词汇 BQ X6Q<
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1.audit 审计 ,`4chD
2.attestation 鉴证 oJ
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3.credibility 可信赖程度 JnC$}amr
4.audit of financial statements 财务报表审计 1_AB;^
5.agreed-upon procedures 执行商定程序 N^G
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6.high levels of assurance 高水平保证 HIK"Ce
7.compilation 编制 M4%u~Z:4h+
8.reliability 可靠性 (s:ihpI
9.relevance 相关性 "c0I2wq
10.professional skepticism 职业谨慎 :5Y
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11.objectivity 客观性 " Bz\<e&u
12. professional competence 专业胜任能力 TH;kJ{[}
13.Senior/CPA-in-charge 项目经理 rV
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14.audit engagement letter 业务约定书 &sFEe<
15.recurring audit 连续审计 'hEv
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16.the client 委托人 &m=GkK
17.change CPA 更换注册会计师 y.xt7
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18.the existing CPA 现任注册会计师 }rW
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19.the successor CPA 后任注册会计师 <)hA?3J
20.the preceding CPA前任注册会计师 {P'_s]B)
21.issue the audit report 出具审计报告 xiWP^dIF
22.expert 专家 (d>
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23.the board of directors 董事会 Ry$zF~[
24.knowledge of the entity‘ s business 了解被审计单位情况 SJseP_-
25.assess material misstatement risks评估重大错报风险 *En29N#a{
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 ^M:Y$9r_s
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 4tQ~Z6Jn;
29.the prior year‘s working papers 以前年度工作底稿 IE)$.%q;)
30.minutes of meeting 会议纪要 E{LLxGAEZ
31.business risks 经营风险 fX
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32.appropriateness 适当性 {Xw6]d
33.accounting estimate 会计估计 $nkvp`A
34.management representations 管理层声明 &dH[lB
35.going concern assumption 持续经营假设 Ofx]
36.audit plan 审计计划 A"SF^p
37.significant audit areas 重点审计领域 #9(0.!v
38.error 错误 |S0w>VH>
39.fraud舞弊 \?$`dA [
40.modified or additional procedures 修改或追加审计程序 65% WjO
41.misappropriation of assets 侵占资产 cEdf&*_-'I
42.transactions without substance 虚假交易 u<g0oEs)
43.unusual pressures 异常压力 }?\8%hK"a7
44.the suspected noncompliance 涉嫌存在违法行为 .S5%Qa [uW
45.materialiy 重要性 {^5LolCCH
46.exceed the materiality level 超过重要性水平 /?ZO-]q
47.approach the materiality level 接近重要性水平 KQf=t0Z=Ce
48.an acceptably low level 可接受水平 ;+Dq3NE
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 KT4h3D`,
50.misstatements or omissions 错报或漏报 Bf21u9
51.aggregate 总计 65HP9`5Tm
52.subsequent events 期后事项 Q.U
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53.adjust the financial statements 调整财务报表 {Vw\#/,
54.perform additional audit procedures 实施追加的审计程序 Cr7T=&L
55.audit risk 审计风险 vvTQ!Aa
56.detection risk 检查风险 B~CdY}UTsj
57.inappropriate audit opinion 不适当的审计意见 3P.v#TEst
58.material misstatement 重大的错报 rN3qTp
59.tolerable misstatement 可容忍错报 ,+d\@ :
60.the acceptable level of detection risk 可接受的检查风险 iBM;$0Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 =O1py_m
62.simall business 小规模企业 8opd0'SNaB
63.accounting system 会计系统 >=6 j:
64.test of control 控制测试 IjPCaH.:t
65.walk-through test 穿行测试 &Hi;>
66.communication 沟通 rA\6y6dFs
67.flow chart 流程图 ee}HQ.}Ja
68.reperformance of internal control 重新执行 'vX:)ZD i
69.audit evidence 审计证据 :Rroz]*
70.substantive procedures 实质性程序 =d*5TyAcu
71.assertions 认定 *el~sor;S
72.esistence 存在 t@;r~Sb
73.occurrence 发生 R<L<kChg
74.completeness 完整性 G%HuB5:u
75.rights and obligations 权利和义务 '!DS3zEeLS
76.valuation and allocation 计价和分摊 F"ua`ercI
77.cutoff 截止 :~{Nf-y0`1
78.accuracy 准确性 +_T`tmQ
79.classification 分类 W5^<4Ya!
80.inspection 检查 ;:]#Isq
81.supervision of counting 监盘 xXRlQ|84
82.observation 观察 xU!eT'Y
83.confirmation 函证 [0?W>A*h
84.computation 计算 S8d X8,qg
85.analytical procedures 分析程序 W\pO`FL
86.vouch 核对 *}P=7TuS
87.trace 追查 l+UUv]:1
88.audit sampling 审计抽样 X{u\|e{
89.error 误差 PB(q9gf"1}
90.expected error 预期误差 %B~@wc
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91.population 总体 -<{;.~nI.
92.sampling risk 抽样风险 g}OZ!mKd
93.non- sampling risk 非抽样风险 69?wZfj'
94.sampling unit 抽样单位 a;h.I}*]
95.statistical sampling 统计抽样 P?o|N<46
96.tolerable error 可容忍误差 i",7<01
97.the risk of under reliance 信赖不足风险 M(Tlkr
98.the risk of over reliance 信赖过度风险 MJ M<
99.the risk of incorrect rejection 误拒风险 J3z:U&%=
100. the risk of incorrect acceptance 误受风险 ):-Ub4A\
101.working trial balance 试算平衡表 :V!F~
102.index and cross-referencing 索引和交叉索引 M~ku
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103.cash receipt 现金收入 KK';ho,W
104.cash disbursement 现金支出 %F}i2!\<L
105.bank statement 银行对账单 };;k5z I%
106.bank reconciliation 银行存款余额调节表 I
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107.balance sheet date 资产负债表日 vACJE
108.net realizable value 可变现净值 UJiy]y
109.storeroom 仓库 mv{bX|
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110.sale invoice 销售发票 KQTv5|$?
111.price list 价目表 G@+R!IG
112.positive confirmation request 积极式询证函 !T"jvDYH
113.negative confirmation request 消极式询证函 D$U`u[qjtS
114.purchase requisition 请购单
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115.receiving report 验收报告 #GuN.`__n,
116.gross margin 毛利 sXwa`_{
117.manufacturing overhead 制造费用 WD >z
118.material requisition 领料单 O8k+R@
119.inventory-taking 存货盘点 a797'{j#PI
120.bond certificate 债券 y#{v\h
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121.stock certificate 股票 Q
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122.audit report 审计报告 1d 1
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123.entity 被审计单位 (b8ZADI*
124.addressee of the audit report 审计报告的收件人 |"
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125.unqualified opinion 无保留意见 b!JrdJO,DP
126.qualified opinion 保留意见 /@?lV!QiO
127.disclaimer of opinion 无法表示意见 e0ULr!p
128.adverse opinion 否定意见 ~7>D>!
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A (1)ABC 作业基础成本计算 uqv S
A (2)absorbed overhead 已吸收制造费用 w_P2\B^
A (3)absorption costing 吸收成本计算 d]K
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A (4)account 账户,报表 Ku?1QDhrF*
A (5)accounting postulate 会计假设 _P9*78
A (6)accounting series release 会计公告文件 V~sfR^FQ'
A (7)accounting valuation 会计计价 b8LA|#]i
A (8)account sale 承销清单 2QgD<
A (9)accountability concept 经营责任概念 fb8)jd'~}O
A (10)accountancy 会计职业 J,*+Ak
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A (11)accountant 会计师 8?LHYdJ
A (12)accounting 会计 n.=Zw2FE
A (13)agency cost 代理成本 ^#!\VGnL
A (14)accounting bases 会计基础 k_`h (R
A (15)accounting manual 会计手册 6w4HJZ
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A (16)accounting period 会计期间 wpg7xx!
A (17)accounting policies 会计方针 9p, PW A
A (18)accounting rate of return 会计报酬率 @
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A (19)accounting reference date 会计参照日 g&rz*)|/
A (20)accounting reference period 会计参照期间 DMA`Jx
A (21)accrual concept 应计概念 mLfY^&2Pr
A (22)accrual expenses 应计费用 eig{~3
A (23)acid test ration 速动比率(酸性测试比率) ?4#UW7I
A (24)acquisition 购置 H.<