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注会《审计》英语常用词汇 dYOF2si~%
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1.audit 审计 s
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2.attestation 鉴证 qJ[@:&:
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 ?)tK!'
5.agreed-upon procedures 执行商定程序 g{pQ4jKF
6.high levels of assurance 高水平保证 r>qA $zD^
7.compilation 编制 I6OSC&A`
8.reliability 可靠性 qjC_*X!
9.relevance 相关性 oJaAM|7uv
10.professional skepticism 职业谨慎
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11.objectivity 客观性 nx4P^PC
12. professional competence 专业胜任能力 WBppKj_M
13.Senior/CPA-in-charge 项目经理 H)J
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14.audit engagement letter 业务约定书 L{ ^4DznI
15.recurring audit 连续审计 xDrV5bg
16.the client 委托人 u39FN?<^
17.change CPA 更换注册会计师 6GOcI#C9C
18.the existing CPA 现任注册会计师 Z^
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19.the successor CPA 后任注册会计师 <Dw]yGK@
20.the preceding CPA前任注册会计师 Di??Q_$ak
21.issue the audit report 出具审计报告 |PM m?2^ R
22.expert 专家 RLKj
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23.the board of directors 董事会 ,# "(Z
24.knowledge of the entity‘ s business 了解被审计单位情况 c"Y!$'|Q
25.assess material misstatement risks评估重大错报风险 h$h]%y
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 E5x]zX
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27.a general knowledge of —— 初步了解―――的情况 -gKpL\
28.a more knowledge of—— 进一步了解的情况 s'2Rs^,hN
29.the prior year‘s working papers 以前年度工作底稿 8&a_A:h
30.minutes of meeting 会议纪要 kr_oUXiX
31.business risks 经营风险 =l|>.\-
32.appropriateness 适当性 `facFt[\
33.accounting estimate 会计估计 ?f2G?Y
34.management representations 管理层声明 cgNt_8qC
35.going concern assumption 持续经营假设 /(%Ig,<"JC
36.audit plan 审计计划 ?6:cNdN
37.significant audit areas 重点审计领域 8gpB z'/,
38.error 错误 -^fzsBL.
39.fraud舞弊 Yk>8g;<
40.modified or additional procedures 修改或追加审计程序 M]ap:
41.misappropriation of assets 侵占资产 iK x+6v
42.transactions without substance 虚假交易 ;6<zjV7}
43.unusual pressures 异常压力 me'(lQ6^
44.the suspected noncompliance 涉嫌存在违法行为 IvSn>o
45.materialiy 重要性 ;nf&c;D
46.exceed the materiality level 超过重要性水平 ze"~Ird
47.approach the materiality level 接近重要性水平 mmN|F$;r
48.an acceptably low level 可接受水平 EX 9Z{xX
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 :J%'=_I&H
50.misstatements or omissions 错报或漏报 ]GS~i+ =M
51.aggregate 总计 <P pYl
52.subsequent events 期后事项 (n=Aa;
53.adjust the financial statements 调整财务报表 FU]4oKx
54.perform additional audit procedures 实施追加的审计程序 F^sw0 .b
55.audit risk 审计风险 '(9YB9 i
56.detection risk 检查风险 |LFUzq>j
57.inappropriate audit opinion 不适当的审计意见 &l!$Sw-u;
58.material misstatement 重大的错报 :1BM=_WwI
59.tolerable misstatement 可容忍错报 eYDgEM
60.the acceptable level of detection risk 可接受的检查风险 }*-u$=2
61.assessed level of material misstatement risk 重大错报风险的评估水平 =5_y<0`4
62.simall business 小规模企业 :C}H y
63.accounting system 会计系统 foyB{6q8
64.test of control 控制测试 z.59]\;U>
65.walk-through test 穿行测试 : ~'Z(-a
66.communication 沟通 3jg'1^c
67.flow chart 流程图 zn[QvY
68.reperformance of internal control 重新执行 FRS28D
69.audit evidence 审计证据 #'c%
70.substantive procedures 实质性程序 qhN[Dj(d
71.assertions 认定 6mAB(X^+
72.esistence 存在 ?to1rFrU
73.occurrence 发生 !(yT7#?hP
74.completeness 完整性 Np)ho8zU
75.rights and obligations 权利和义务 @bY?$fj_u
76.valuation and allocation 计价和分摊 ${@q?iol
77.cutoff 截止 tU(y~)]
78.accuracy 准确性 fo;6huz
79.classification 分类 SL
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80.inspection 检查 /+N|X
81.supervision of counting 监盘 -3\7vpcdN
82.observation 观察 kLq(!Gs
83.confirmation 函证 P!9;} &
84.computation 计算 ?^Pq/VtZ
85.analytical procedures 分析程序 U
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86.vouch 核对 8T<@ @6`T
87.trace 追查 iT[oKD0)
88.audit sampling 审计抽样 Wge ho
89.error 误差 8Kk3_ y
90.expected error 预期误差
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91.population 总体 2aFT<T0
92.sampling risk 抽样风险 7}A5u,.,ht
93.non- sampling risk 非抽样风险 =hPG_4#
94.sampling unit 抽样单位 F G3Sk!O6
95.statistical sampling 统计抽样 x'zihDOI
96.tolerable error 可容忍误差 U @)
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 V0s,
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99.the risk of incorrect rejection 误拒风险 8H7O/n
100. the risk of incorrect acceptance 误受风险 k06xz#pL
101.working trial balance 试算平衡表 ?Q;kZmQl
102.index and cross-referencing 索引和交叉索引 B( 8mH
103.cash receipt 现金收入 "
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104.cash disbursement 现金支出 })K
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105.bank statement 银行对账单 -.^3;-[
106.bank reconciliation 银行存款余额调节表 )`mbf|,&t{
107.balance sheet date 资产负债表日 J"5jy$30'$
108.net realizable value 可变现净值
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109.storeroom 仓库 z;[gEA+I
110.sale invoice 销售发票 :Jjw"}SfK#
111.price list 价目表 G5Je{N8W
112.positive confirmation request 积极式询证函 (1rJFl!
113.negative confirmation request 消极式询证函 uC- A43utv
114.purchase requisition 请购单 6k:y$,w
115.receiving report 验收报告 "Wo.8
116.gross margin 毛利 D DQs42[
117.manufacturing overhead 制造费用 AfUZO^<
118.material requisition 领料单 &{ DR
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119.inventory-taking 存货盘点 T<f2\q8Uo=
120.bond certificate 债券 KUF$h Er
121.stock certificate 股票 tCX9:2c
122.audit report 审计报告 Wgav>7!9
123.entity 被审计单位 ^p$1D
124.addressee of the audit report 审计报告的收件人 U@#?T
125.unqualified opinion 无保留意见 3R'.}^RN
126.qualified opinion 保留意见 J `YnT
127.disclaimer of opinion 无法表示意见 NvUu.
128.adverse opinion 否定意见 <njI
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A (1)ABC 作业基础成本计算 4sb )^3T
A (2)absorbed overhead 已吸收制造费用
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A (3)absorption costing 吸收成本计算 T~s&)wD
A (4)account 账户,报表 *e%Dg{_
A (5)accounting postulate 会计假设 3T"#T&eL
A (6)accounting series release 会计公告文件 nrF%w
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A (7)accounting valuation 会计计价 "EN98^
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A (8)account sale 承销清单 5.O-(eSa0&
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 Tku/OG'
A (11)accountant 会计师 anK[P'Y
A (12)accounting 会计 wu;7NatHx
A (13)agency cost 代理成本 jaK' W
A (14)accounting bases 会计基础 *C5:#A0
A (15)accounting manual 会计手册 {-o7w0d_
A (16)accounting period 会计期间 *4-r`k|@>/
A (17)accounting policies 会计方针 YfTd
A (18)accounting rate of return 会计报酬率 ?68$3;
A (19)accounting reference date 会计参照日 c =jcvDQ6W
A (20)accounting reference period 会计参照期间 v$[ @]`
A (21)accrual concept 应计概念 Q.rB\8ea
A (22)accrual expenses 应计费用 4\&H?:c.
A (23)acid test ration 速动比率(酸性测试比率) !O~},pp
A (24)acquisition 购置 ^Vl^,@
A (25)acquisition accounting 收购会计 \H,V 9!B
A (26)activity based accounting 作业基础成本计算 w/qQ(]n8
A (27)adjusting events 调整事项 issT{&T
A (28)administrative expenses 行政管理费 jAA'hA
A (29)advice note 发货通知 $eK8GMxZ#
A (30)amortization 摊销 Z~duJsH
A (31)analytical review 分析性检查 $|>6z_3%
A (32)annual equivalent cost 年度等量成本法 UVc>i9,0
A (33)annual report and accounts 年度报告和报表 |}M~kJ)
A (34)appraisal cost 检验成本 p^p'/$<6_
A (35)appropriation account 盈余分配账户 Coga-: 2vu
A (36)articles of association 公司章程细则 2.^7?ok
A (37)assets 资产 0\V\qAk
A (38)assets cover 资产保障 eA~J4
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A (39)asset value per share 每股资产价值 }UyzMy,
A (40)associated company 联营公司 FI3sLA
A (41)attainable standard 可达标准 }W - K
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A (42)attributable profit 可归属利润 UeMnc 5y
A (43)audit 审计 F(T=WR].o
A (44)audit report 审计报告 _pY
A (45)auditing standards 审计准则 gUksO!7^1
A (46)authorized share capital 额定股本 6$W -?
A (47)available hours 可用小时 2Som0T<2
A (48)avoidable costs 可避免成本 zb@L)%
B (49)back-to-back loan 易币贷款 p5lR-G
B (50)backflush accounting 倒退成本计算 K~7'@\2
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B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率 9`ri
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B (53)bank charges 银行手续费 =_#ye}E
B (54)bank overdraft 银行透支 R=2
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B (55)bank reconciliation 银行存款调节表 vS~AxeW/7R
B (56)bank statement 银行对账单 ,$hQ(yF
B (57)bankruptcy 破产 k$9Gn9L%
B (58)basis of apportionment 分摊基础 2&^,IIp
B (59)batch 批量 (Q}PeKM?jq
B (60)batch costing 分批成本计算 X !&"&n
B (61)beta factor B(市场)风险因素 H j>L>6>
B (62)bill 账单 D]t~S1ycG7
B (63)bill of exchange 汇票 6LSPPMM
B (64)bill of landing 提单 v&t`5-e-A
B (65)bill of materials 用料预计单 ,
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B (66)bill payable 应付票据 5pNvzw
B (67)bill receivable 应收票据 8.Pcr<