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注会《审计》英语常用词汇 DvME1]7)
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1.audit 审计 hZ[E7=NTQ^
2.attestation 鉴证 Yj%U
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3.credibility 可信赖程度 INUG*JC6
4.audit of financial statements 财务报表审计 0?sRDYaX;c
5.agreed-upon procedures 执行商定程序 mt
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6.high levels of assurance 高水平保证 `/_o!(Z`
7.compilation 编制 `(T,+T4C5k
8.reliability 可靠性 Ok>gh2e[c
9.relevance 相关性 2#o>Z4 r{
10.professional skepticism 职业谨慎 j0Bu-s
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11.objectivity 客观性 :iFIQpk
12. professional competence 专业胜任能力 a-y+@#;2_
13.Senior/CPA-in-charge 项目经理 yPM3a7-Bm
14.audit engagement letter 业务约定书 `{,Dy!rL
15.recurring audit 连续审计 XX
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16.the client 委托人 ]e>RK'
17.change CPA 更换注册会计师 V7#Ff i
18.the existing CPA 现任注册会计师 >tTj[cMJl
19.the successor CPA 后任注册会计师 nYWvTvZ
20.the preceding CPA前任注册会计师 ;_8#f%Y#R
21.issue the audit report 出具审计报告 `IOs-%s
22.expert 专家 5pU2|Bk /
23.the board of directors 董事会 m#ZO`W
24.knowledge of the entity‘ s business 了解被审计单位情况 -<Hu!V`+
25.assess material misstatement risks评估重大错报风险 !) S
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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 Jm|+-
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27.a general knowledge of —— 初步了解―――的情况 t(GR)&>.2
28.a more knowledge of—— 进一步了解的情况 J~%K_~Li
29.the prior year‘s working papers 以前年度工作底稿 "dsU>3u
30.minutes of meeting 会议纪要 s?zAP O8Sz
31.business risks 经营风险 3:5 &Aa!
32.appropriateness 适当性 $f,n8]
33.accounting estimate 会计估计 J%V-Q>L
34.management representations 管理层声明 9k9_mjLZ
35.going concern assumption 持续经营假设 =81@o,1w
36.audit plan 审计计划 Ys
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37.significant audit areas 重点审计领域 IC6gU$e
38.error 错误 ub7zA!%
39.fraud舞弊 'sLiu8G
40.modified or additional procedures 修改或追加审计程序 DvPlV q~
41.misappropriation of assets 侵占资产 SaC d0. h
42.transactions without substance 虚假交易 7~&/_
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43.unusual pressures 异常压力 Wqc)Fv70m
44.the suspected noncompliance 涉嫌存在违法行为 V<D
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45.materialiy 重要性 cHcmgW\4
46.exceed the materiality level 超过重要性水平 ygeDcnvR]
47.approach the materiality level 接近重要性水平 iZPCNS"
48.an acceptably low level 可接受水平 y'(Ne=y
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 kgy:Q'
50.misstatements or omissions 错报或漏报 XGJj3-eW{
51.aggregate 总计 ;2@BO-3K
52.subsequent events 期后事项 hj
53.adjust the financial statements 调整财务报表 /R~1Zj2&
54.perform additional audit procedures 实施追加的审计程序 0E?jW7yr
55.audit risk 审计风险 qP2ekI:y
56.detection risk 检查风险 z>jUR,!GT
57.inappropriate audit opinion 不适当的审计意见 /c"efnb!
58.material misstatement 重大的错报 $"dR
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59.tolerable misstatement 可容忍错报 !l|5z G
60.the acceptable level of detection risk 可接受的检查风险 1^_U;O:I
61.assessed level of material misstatement risk 重大错报风险的评估水平 `Q+(LBP
62.simall business 小规模企业 -:Fe7c
63.accounting system 会计系统 A
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64.test of control 控制测试 O:TlIJwW
65.walk-through test 穿行测试 [vMvV4,
66.communication 沟通 &=<x#h-
67.flow chart 流程图 \\{J'j>{f
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 IP``O!WP
70.substantive procedures 实质性程序 /EibEd\
71.assertions 认定 uHH/rMV
72.esistence 存在 AtU v71D:
73.occurrence 发生 u$*56y
74.completeness 完整性 h@:TpE+N
75.rights and obligations 权利和义务 &L
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76.valuation and allocation 计价和分摊 s7g(3<(
77.cutoff 截止 !>BZ6gn5
78.accuracy 准确性 fMGbODAvY
79.classification 分类 HS{(v;
80.inspection 检查 !O.[PH(,*
81.supervision of counting 监盘 nl(WJKq'
82.observation 观察 }"|"Q7H
83.confirmation 函证 N2oRJ,:B
84.computation 计算 \Y|~2Ls8tu
85.analytical procedures 分析程序 gzjR6uz
86.vouch 核对 ME;n^y\8
87.trace 追查 h Ggx
88.audit sampling 审计抽样 gXonF'
89.error 误差 o Y1';&BO9
90.expected error 预期误差 J8M$k/"X
91.population 总体 hty0Rb[dH
92.sampling risk 抽样风险 CT KG9 T
93.non- sampling risk 非抽样风险 Mva3+T
94.sampling unit 抽样单位 T[,/5J
95.statistical sampling 统计抽样 @%tRhG
96.tolerable error 可容忍误差 fV v.@HL{
97.the risk of under reliance 信赖不足风险 MZTx:EN!
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 d"5oD@JG:
100. the risk of incorrect acceptance 误受风险 ;<$H)`*
101.working trial balance 试算平衡表 Z.W66\8~}^
102.index and cross-referencing 索引和交叉索引 %V1Z
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103.cash receipt 现金收入 'mH )d
104.cash disbursement 现金支出 i^_#%L
105.bank statement 银行对账单 <+^6}8-
106.bank reconciliation 银行存款余额调节表 Yk'9U-.mc
107.balance sheet date 资产负债表日 /,MJq#@K
108.net realizable value 可变现净值 ?gO8kPg/D
109.storeroom 仓库 o\88t){/kB
110.sale invoice 销售发票 MZpK~c1`
111.price list 价目表 `+zWu55;
112.positive confirmation request 积极式询证函 ^ K7ic,{
113.negative confirmation request 消极式询证函 {&P
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114.purchase requisition 请购单 uQ=^~K :Z~
115.receiving report 验收报告 *?z0$Kz<,[
116.gross margin 毛利 p}|.ZkyN
117.manufacturing overhead 制造费用 t~e<z81p
118.material requisition 领料单 i]=&
119.inventory-taking 存货盘点 ly4s"4v
120.bond certificate 债券 ZxG}ViS4I
121.stock certificate 股票 rwniOQe
122.audit report 审计报告 ~`GhS<D
123.entity 被审计单位 1VF
124.addressee of the audit report 审计报告的收件人 6ns! ~g@
125.unqualified opinion 无保留意见 277ASCWLkU
126.qualified opinion 保留意见 ?E9D Xg
127.disclaimer of opinion 无法表示意见 RrhT'':[
128.adverse opinion 否定意见 &X|<@'933
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A (1)ABC 作业基础成本计算 yMZHUd
A (2)absorbed overhead 已吸收制造费用 PN$X N<
A (3)absorption costing 吸收成本计算 Cv>o.Bp|
A (4)account 账户,报表 Z<#hS=eY
A (5)accounting postulate 会计假设 a8dXH5_
A (6)accounting series release 会计公告文件 uk9g<<3T
A (7)accounting valuation 会计计价 }m/RZP~=
A (8)account sale 承销清单 kWlAY%
A (9)accountability concept 经营责任概念 \XF}?*8
A (10)accountancy 会计职业 ~XydQJ^*
A (11)accountant 会计师 GyW.2
A (12)accounting 会计 FVB;\'/
A (13)agency cost 代理成本 d'*]ns
A (14)accounting bases 会计基础 lJzl6&
A (15)accounting manual 会计手册 R7s|`\
A (16)accounting period 会计期间 H{?9CxYa
A (17)accounting policies 会计方针 YC=S5;
A (18)accounting rate of return 会计报酬率 ewuXpv%vwW
A (19)accounting reference date 会计参照日 ?sBh=Ds
A (20)accounting reference period 会计参照期间 dl5=q\1=
A (21)accrual concept 应计概念 `k;KBW
A (22)accrual expenses 应计费用 5tv<8~:K
A (23)acid test ration 速动比率(酸性测试比率) ,;<RW]r-P
A (24)acquisition 购置 vLa#Y("
A (25)acquisition accounting 收购会计 aup6?'G;
A (26)activity based accounting 作业基础成本计算 tu>{
A (27)adjusting events 调整事项 j'HkBW:L
A (28)administrative expenses 行政管理费 Kzb`$CGK
A (29)advice note 发货通知 ?\/qeGW6G
A (30)amortization 摊销 0@5E|<