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注会《审计》英语常用词汇 ?d-(M' v.
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1.audit 审计 XtRfzqg?K
2.attestation 鉴证 w:I^iI.
3.credibility 可信赖程度 Ih!UL:Ckh
4.audit of financial statements 财务报表审计 "ZEJL.Wy
5.agreed-upon procedures 执行商定程序 "5BgajrB
6.high levels of assurance 高水平保证 O?L_9L*
7.compilation 编制 %?J\P@
8.reliability 可靠性 ?u` ?_us
9.relevance 相关性 lb2mWsg"
10.professional skepticism 职业谨慎 g-U'{I5F
11.objectivity 客观性 -
q[T0^eS
12. professional competence 专业胜任能力 Nc
F
13.Senior/CPA-in-charge 项目经理 E,JDO d}
14.audit engagement letter 业务约定书 }UMg ph:2:
15.recurring audit 连续审计 N6=cqUM wt
16.the client 委托人 TKvUBy
17.change CPA 更换注册会计师 |jJC~/WR
18.the existing CPA 现任注册会计师 x-:vpv%6y
19.the successor CPA 后任注册会计师 3Zs|arde2
20.the preceding CPA前任注册会计师 X0^gj>GI|
21.issue the audit report 出具审计报告 I! {AWfp0
22.expert 专家 I>k3X~cG
23.the board of directors 董事会 d*khda;Vj
24.knowledge of the entity‘ s business 了解被审计单位情况 ?/9]"HFHN
25.assess material misstatement risks评估重大错报风险 Wz nz
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 z{bMW^F
27.a general knowledge of —— 初步了解―――的情况 Za}*6N=?*
28.a more knowledge of—— 进一步了解的情况 9Gfm?.O5
29.the prior year‘s working papers 以前年度工作底稿 1*S It5?4
30.minutes of meeting 会议纪要 X?z5IL;rt
31.business risks 经营风险 ^*"&e\+p
32.appropriateness 适当性 L^yQb4$&M
33.accounting estimate 会计估计 9E)
*X
34.management representations 管理层声明 +2O('}t
35.going concern assumption 持续经营假设 ZZA!Y9ia2
36.audit plan 审计计划 \v44 Vmfz
37.significant audit areas 重点审计领域 \O
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38.error 错误 iaQ[}'6!$
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 TDBWYppM
41.misappropriation of assets 侵占资产 (l{+T#
42.transactions without substance 虚假交易 F8Z<JcOI
43.unusual pressures 异常压力 ~mOGNf?f
44.the suspected noncompliance 涉嫌存在违法行为 6%H8Qv
45.materialiy 重要性 4*&x% ~*
46.exceed the materiality level 超过重要性水平 A@bWlwfl
47.approach the materiality level 接近重要性水平 ^_9 ^iL
48.an acceptably low level 可接受水平 qe4hNFq
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 ?aEBS
50.misstatements or omissions 错报或漏报 n{d}]
V@
51.aggregate 总计 d#Sc4xuf
52.subsequent events 期后事项 ~fI&F|
53.adjust the financial statements 调整财务报表 t1b$,jHmKl
54.perform additional audit procedures 实施追加的审计程序 >/;\{IG
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55.audit risk 审计风险 5'@J
}7h
56.detection risk 检查风险 bYQ h{q
57.inappropriate audit opinion 不适当的审计意见 .{`+bT^b<2
58.material misstatement 重大的错报 v]F q}I"
59.tolerable misstatement 可容忍错报 >aW|W!.
60.the acceptable level of detection risk 可接受的检查风险 /%po@Pm#I
61.assessed level of material misstatement risk 重大错报风险的评估水平 `!S5FE"-
62.simall business 小规模企业 '!Ps4ZTn_
63.accounting system 会计系统 `)\_
64.test of control 控制测试 $_k'!/5
65.walk-through test 穿行测试
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66.communication 沟通 ;_amgRP7$
67.flow chart 流程图 UBOCd[
68.reperformance of internal control 重新执行 \ 3n{%\_
69.audit evidence 审计证据 Kv:U QdnU[
70.substantive procedures 实质性程序 </t_<I0{
71.assertions 认定 E$.|h;i]Q
72.esistence 存在 9-o{[
73.occurrence 发生 LTp5T|O
74.completeness 完整性 1)/B V{n
75.rights and obligations 权利和义务 K~<p
D:s
76.valuation and allocation 计价和分摊 96]lI3c
77.cutoff 截止 kF3 EJ
78.accuracy 准确性 B, xrZ s
79.classification 分类 0! 9vGs
80.inspection 检查 K6KEdXM4
81.supervision of counting 监盘 =vT3SY
82.observation 观察 FI.S?gy0
83.confirmation 函证 %2^C
84.computation 计算 K_{x
y#H
85.analytical procedures 分析程序 583ej2HPg
86.vouch 核对 h#zx^F1
87.trace 追查 ~^lQ[ x
88.audit sampling 审计抽样 j8zh^q
89.error 误差 BS;rit:
90.expected error 预期误差 tirw{[X0n
91.population 总体 2]eh[fRQ
92.sampling risk 抽样风险 Z%Y=Lx
93.non- sampling risk 非抽样风险 `=uCp^+v
94.sampling unit 抽样单位 z~4L=tA(
95.statistical sampling 统计抽样 |o~FKy1'z\
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 \cPGyeq
98.the risk of over reliance 信赖过度风险 *0 i
99.the risk of incorrect rejection 误拒风险 idGkX
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100. the risk of incorrect acceptance 误受风险 B5#a
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101.working trial balance 试算平衡表 3
C=nC
102.index and cross-referencing 索引和交叉索引 <3P?rcd,5K
103.cash receipt 现金收入 =ADAMP
104.cash disbursement 现金支出 ?XsL4HIx
105.bank statement 银行对账单 ij r*_=
106.bank reconciliation 银行存款余额调节表 $LAaG65V
107.balance sheet date 资产负债表日 qzE/n
108.net realizable value 可变现净值 )jR:\fe
109.storeroom 仓库 hOfd<k\A
110.sale invoice 销售发票 MgHyKn'rL
111.price list 价目表 on*?O O'
112.positive confirmation request 积极式询证函 TmKO/N@}
113.negative confirmation request 消极式询证函 zN].W\("\
114.purchase requisition 请购单 1k2Ck
115.receiving report 验收报告 j!mI9*hP
116.gross margin 毛利 3=t}py7M
117.manufacturing overhead 制造费用 H b]
118.material requisition 领料单 5Ag]1k{
119.inventory-taking 存货盘点 9`dQ7z.8t
120.bond certificate 债券 )prpG !
121.stock certificate 股票 `!qWHm6I*
122.audit report 审计报告 $Y$!nPO
123.entity 被审计单位 m{pL<
g^M
124.addressee of the audit report 审计报告的收件人 g.DgJX&i
125.unqualified opinion 无保留意见 CEYHD ?9k8
126.qualified opinion 保留意见 )K@ 20Q+0K
127.disclaimer of opinion 无法表示意见 >+u5%5
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128.adverse opinion 否定意见 Bf1GHnXv
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A (1)ABC 作业基础成本计算 Zdh4CNEeFP
A (2)absorbed overhead 已吸收制造费用 wIxLr{
A (3)absorption costing 吸收成本计算 YH':cze
A (4)account 账户,报表 4mshB
A (5)accounting postulate 会计假设 kt[#@M!}
A (6)accounting series release 会计公告文件 F!pUf
F,&
A (7)accounting valuation 会计计价 X%`8h_
A (8)account sale 承销清单 >P\Tnb"Q\
A (9)accountability concept 经营责任概念 DbPw)aCj
A (10)accountancy 会计职业 VxjH
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A (11)accountant 会计师 @=Ly#HuUM
A (12)accounting 会计 ^%go\ C ;
A (13)agency cost 代理成本 m|24)%Vj;=
A (14)accounting bases 会计基础 GgA =EdJn
A (15)accounting manual 会计手册 bRNE:))r_
A (16)accounting period 会计期间 ;a{ Dr
A (17)accounting policies 会计方针 deHBY4@
A (18)accounting rate of return 会计报酬率 k B2+ Tr
A (19)accounting reference date 会计参照日 B'yN &3
A (20)accounting reference period 会计参照期间 lG\lu'<C
A (21)accrual concept 应计概念
V }8J&(\
A (22)accrual expenses 应计费用 S_?}H
A (23)acid test ration 速动比率(酸性测试比率) bnD>/z]E
A (24)acquisition 购置 zXcSE"
A (25)acquisition accounting 收购会计 xBB:b\
A (26)activity based accounting 作业基础成本计算 \hi{r@k>}
A (27)adjusting events 调整事项 T]CvfvO5
A (28)administrative expenses 行政管理费 y9W*/H{[`
A (29)advice note 发货通知 IFG`
A (30)amortization 摊销 aEZl ICpU7
A (31)analytical review 分析性检查 *ArzXhs[
A (32)annual equivalent cost 年度等量成本法 Hd;>k$B
A (33)annual report and accounts 年度报告和报表 HD=WHT&
A (34)appraisal cost 检验成本 O,^,G<`
A (35)appropriation account 盈余分配账户 >^<qke
A (36)articles of association 公司章程细则 ,0-
A (37)assets 资产 +BzKO >
A (38)assets cover 资产保障 "<!|am(
A (39)asset value per share 每股资产价值 4`Fbl]Q
A (40)associated company 联营公司 j:<E=[Kl
A (41)attainable standard 可达标准 Bc t>EWQ
U,Z(h
A (42)attributable profit 可归属利润 QZh8l-!#5
A (43)audit 审计 F!fxA#
A (44)audit report 审计报告 Xj!0jF33
A (45)auditing standards 审计准则 /3Se*"u
A (46)authorized share capital 额定股本 {_k 6 t
A (47)available hours 可用小时 \BJnJk!%
A (48)avoidable costs 可避免成本
vtL)
B (49)back-to-back loan 易币贷款 $Q47>/CUc^
B (50)backflush accounting 倒退成本计算 c:=Z<0S;
B (51)bad debts 坏帐 pMX7Rl
B (52)bad debts ratio 坏帐比率 uX.Aq@j
B (53)bank charges 银行手续费 VaX>tUW
B (54)bank overdraft 银行透支 NiWooFPKJ
B (55)bank reconciliation 银行存款调节表 _ZR2?y-M
B (56)bank statement 银行对账单 _II;$_N
B (57)bankruptcy 破产 ;K:.*sAa
B (58)basis of apportionment 分摊基础 4=q\CK2 ^A
B (59)batch 批量 k U3]
eh\I
B (60)batch costing 分批成本计算 ,{E'k+
B (61)beta factor B(市场)风险因素 YdeSJ(:
B (62)bill 账单 a2).Az
B (63)bill of exchange 汇票 q=96Ci _a
B (64)bill of landing 提单 U6M4}q(N]
B (65)bill of materials 用料预计单 t$Qav>D
B (66)bill payable 应付票据 kP[ Y
B (67)bill receivable 应收票据 ;|
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B (68)bin card 存货记录卡 ;Vp&f%u+v
B (69)bonus 红利 Kx<