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注会《审计》英语常用词汇 usc/DQ1
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1.audit 审计 @{IX
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2.attestation 鉴证 hWt_}'
3.credibility 可信赖程度 >7WT4l)7!b
4.audit of financial statements 财务报表审计 <IZr..|O
5.agreed-upon procedures 执行商定程序 >(2;(TbQm0
6.high levels of assurance 高水平保证 CRo@+p10
7.compilation 编制 w?D=
8.reliability 可靠性 ]4O!q}@Cd
9.relevance 相关性 Zdrniae
ah
10.professional skepticism 职业谨慎 LiEEQ
11.objectivity 客观性 ~Xx}:@Ld
12. professional competence 专业胜任能力 s {*rBX8N
13.Senior/CPA-in-charge 项目经理 PdKcDKJ
14.audit engagement letter 业务约定书 AIP0PJI3
15.recurring audit 连续审计 VnN(lJ
16.the client 委托人 Oh}52=
17.change CPA 更换注册会计师 p+Yy"wH:h{
18.the existing CPA 现任注册会计师 =glG |
19.the successor CPA 后任注册会计师 fm#7}Y
20.the preceding CPA前任注册会计师 uaD+G:{[
21.issue the audit report 出具审计报告 Urw =a$
22.expert 专家 |s#,^SJ0
23.the board of directors 董事会 :"Vmy.xq
24.knowledge of the entity‘ s business 了解被审计单位情况 &OvA[<qT
25.assess material misstatement risks评估重大错报风险 oVl:g:K40
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 mb'{@
27.a general knowledge of —— 初步了解―――的情况 -Nr*na^H9#
28.a more knowledge of—— 进一步了解的情况 2kgSIvk\
29.the prior year‘s working papers 以前年度工作底稿 dM"
5obEb
30.minutes of meeting 会议纪要 k(`> (w
31.business risks 经营风险 de8xl
32.appropriateness 适当性 4{,!'NA
33.accounting estimate 会计估计 O>*Vo!z\f
34.management representations 管理层声明 auB+ g'l
35.going concern assumption 持续经营假设 uEsF 8
36.audit plan 审计计划 {#=o4~u%;H
37.significant audit areas 重点审计领域
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38.error 错误 L{ej<0 yr
39.fraud舞弊 \0*dKgN
40.modified or additional procedures 修改或追加审计程序 uv$utu><
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41.misappropriation of assets 侵占资产 a/CY@V-
42.transactions without substance 虚假交易 OHY|< &*
43.unusual pressures 异常压力 {Zs
EYUP
44.the suspected noncompliance 涉嫌存在违法行为 z3^gufOkQ
45.materialiy 重要性 6XAofN/5f
46.exceed the materiality level 超过重要性水平 ow+_g R-
47.approach the materiality level 接近重要性水平 uC]c`Ue
48.an acceptably low level 可接受水平 cr18`xU
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Eb'M< ZY
50.misstatements or omissions 错报或漏报 [$]-W$j+
51.aggregate 总计 un`4q-S7
52.subsequent events 期后事项 \R
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53.adjust the financial statements 调整财务报表 Vo%ikR #
54.perform additional audit procedures 实施追加的审计程序 xyV7MW\?w
55.audit risk 审计风险 -Zg.o$
56.detection risk 检查风险 tI0D{Xrc
57.inappropriate audit opinion 不适当的审计意见 y2B'0l
58.material misstatement 重大的错报 >2'A~?%
59.tolerable misstatement 可容忍错报 6m:$RW
60.the acceptable level of detection risk 可接受的检查风险 $|@-u0sv
61.assessed level of material misstatement risk 重大错报风险的评估水平 fn5!Nr ,
62.simall business 小规模企业 &`'@}o>2
63.accounting system 会计系统
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64.test of control 控制测试 Yi`DRkp]3
65.walk-through test 穿行测试 dM -<aq
66.communication 沟通 ?5[$d{ Gjl
67.flow chart 流程图 fG@]G9Z
68.reperformance of internal control 重新执行 $7O3+R/=
69.audit evidence 审计证据 *mw *z|-^V
70.substantive procedures 实质性程序 %4wHiCOg
71.assertions 认定 T0o0_R
72.esistence 存在 qP9`p4c8i
73.occurrence 发生 i_y%HG
74.completeness 完整性 M3fTUCR
75.rights and obligations 权利和义务 6,l5Q
76.valuation and allocation 计价和分摊 Tkj
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77.cutoff 截止 {(d 6of`C_
78.accuracy 准确性 sZ"(#g;3<
79.classification 分类
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80.inspection 检查 e\ZV^h}TQ
81.supervision of counting 监盘 |lIgvHgg
82.observation 观察 kb\\F:w(W
83.confirmation 函证 a 4?c~bs
84.computation 计算 :c:}_t{%
85.analytical procedures 分析程序 \h}sA
86.vouch 核对 %mS>v|
87.trace 追查 Gg^gK*D
88.audit sampling 审计抽样 XCGK&OGI
89.error 误差 CE4Kc33OU|
90.expected error 预期误差 _Q*,~ z~
91.population 总体 C)cuy7<
92.sampling risk 抽样风险 u&j_;Y !6
93.non- sampling risk 非抽样风险 <.
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94.sampling unit 抽样单位 AI$\wp#aw
95.statistical sampling 统计抽样 7#PQ1UWl
96.tolerable error 可容忍误差 TOx@Y$_9Q8
97.the risk of under reliance 信赖不足风险 )SaMfP1=v
98.the risk of over reliance 信赖过度风险 Rf!$n7& \
99.the risk of incorrect rejection 误拒风险 ddlF4L_
100. the risk of incorrect acceptance 误受风险 }?6gj%$c
101.working trial balance 试算平衡表 m&--$sr
102.index and cross-referencing 索引和交叉索引 Jb|dpu/e
103.cash receipt 现金收入 g]?QV2bX6
104.cash disbursement 现金支出 /vLW{ %
105.bank statement 银行对账单 ^HWa owy=
106.bank reconciliation 银行存款余额调节表 =_$Hn>vO
107.balance sheet date 资产负债表日
d-I&--"ju
108.net realizable value 可变现净值 }(#;{_
109.storeroom 仓库 Xz'o<S
110.sale invoice 销售发票 gZL,xX
111.price list 价目表 {afIr1j/m
112.positive confirmation request 积极式询证函 Dd:48sN:Jq
113.negative confirmation request 消极式询证函 M?qvI
114.purchase requisition 请购单 &3 x
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115.receiving report 验收报告 QRdh2YH`
116.gross margin 毛利 I
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117.manufacturing overhead 制造费用 !dwa. lZ&X
118.material requisition 领料单 C:vVFU|4
119.inventory-taking 存货盘点 xQxq33\
120.bond certificate 债券 T=[/x=
121.stock certificate 股票 U ?6.UtNf
122.audit report 审计报告 fy
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123.entity 被审计单位 N LSJ
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124.addressee of the audit report 审计报告的收件人 2zkOs:
125.unqualified opinion 无保留意见 }u;`k'J@
126.qualified opinion 保留意见 #?DoP]1Y
127.disclaimer of opinion 无法表示意见 N@I=X-7nh|
128.adverse opinion 否定意见 V17!~
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A (1)ABC 作业基础成本计算 wu0q.]
A (2)absorbed overhead 已吸收制造费用 {Lsl2@22
A (3)absorption costing 吸收成本计算 be
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A (4)account 账户,报表 (~?p`g+I.P
A (5)accounting postulate 会计假设 .i3_D??
A (6)accounting series release 会计公告文件 (J.k\d
A (7)accounting valuation 会计计价 2I_~]X53[
A (8)account sale 承销清单 lPg?Fk7AP
A (9)accountability concept 经营责任概念 +?6@%mW'
A (10)accountancy 会计职业 -7VQ{nC
A (11)accountant 会计师 5p~hUP]tT
A (12)accounting 会计 bg^<e}{<H
A (13)agency cost 代理成本 ]3L/8]:
A (14)accounting bases 会计基础 _W>xFBy
A (15)accounting manual 会计手册 *_K*GCy
A (16)accounting period 会计期间 gCx#&
aXS
A (17)accounting policies 会计方针 aqv'c
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A (18)accounting rate of return 会计报酬率 1/J6<FVq
A (19)accounting reference date 会计参照日 1YtK+,mz
A (20)accounting reference period 会计参照期间 BR:Mcc
A (21)accrual concept 应计概念 U,Fyi6{~
A (22)accrual expenses 应计费用 NJg )S2]7
A (23)acid test ration 速动比率(酸性测试比率) %m-U:H.Vp
A (24)acquisition 购置 v4,Dt
A (25)acquisition accounting 收购会计 /z: mi
A (26)activity based accounting 作业基础成本计算 _[/#t|I}
A (27)adjusting events 调整事项 aAgQ^LY
A (28)administrative expenses 行政管理费 rbrh;\<jM
A (29)advice note 发货通知
0x fF
A (30)amortization 摊销 ^p3W}D
A (31)analytical review 分析性检查 4u#TKr.
A (32)annual equivalent cost 年度等量成本法 ]D,\(|
A (33)annual report and accounts 年度报告和报表 xL"O~jTS
A (34)appraisal cost 检验成本 d-TpY*v
A (35)appropriation account 盈余分配账户 >+):eBL
A (36)articles of association 公司章程细则 /|isRh|
A (37)assets 资产 M[(pLYq:
A (38)assets cover 资产保障 od^ylg>K
A (39)asset value per share 每股资产价值 mp
z3o\n
A (40)associated company 联营公司 q`UaJ_7
A (41)attainable standard 可达标准 w^NQLV S
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A (42)attributable profit 可归属利润 R[OXYHu
A (43)audit 审计 <6X*k{
A (44)audit report 审计报告 z7TyS.z
A (45)auditing standards 审计准则 )W&{OMr
A (46)authorized share capital 额定股本 d{Owz&PL
A (47)available hours 可用小时 &^l(RBp]0
A (48)avoidable costs 可避免成本 |qBcE
B (49)back-to-back loan 易币贷款 <,\U,jU_
B (50)backflush accounting 倒退成本计算 "uFwsjz&B
B (51)bad debts 坏帐
UqNUX?(
B (52)bad debts ratio 坏帐比率
2OQ\ z;s
B (53)bank charges 银行手续费 .eLd0{JtN
B (54)bank overdraft 银行透支 gFsqCx<q
B (55)bank reconciliation 银行存款调节表 8e1Z:axn0
B (56)bank statement 银行对账单 hw(\3h()
B (57)bankruptcy 破产 I5 qrHBJ >
B (58)basis of apportionment 分摊基础 h`iOs>
B (59)batch 批量 ,e$6%R
B (60)batch costing 分批成本计算 <~uzKs0
B (61)beta factor B(市场)风险因素 buT6)~lw
B (62)bill 账单 %r8;i
B (63)bill of exchange 汇票 <>728;/C
B (64)bill of landing 提单 <_#2+7Qs
B (65)bill of materials 用料预计单 E;[Uhh|78!
B (66)bill payable 应付票据 qHvUBx0
B (67)bill receivable 应收票据 o4wSt6gBcJ
B (68)bin card 存货记录卡 ~H1<