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注会《审计》英语常用词汇 $PNS`@B
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1.audit 审计 PGj?`y4
2.attestation 鉴证 *1>zE>nlP
3.credibility 可信赖程度 #U=}Pv~wM
4.audit of financial statements 财务报表审计 ,^>WCG
5.agreed-upon procedures 执行商定程序 1Ar6hA
6.high levels of assurance 高水平保证 kJOSGrg
7.compilation 编制 uPp9
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8.reliability 可靠性 Hf
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9.relevance 相关性 6pKb!JJ
10.professional skepticism 职业谨慎 E>|xv#:~DV
11.objectivity 客观性 1\~-No
12. professional competence 专业胜任能力 %)|_&Rh
13.Senior/CPA-in-charge 项目经理 ?9?eA^X%
14.audit engagement letter 业务约定书 R24ZjbKL
15.recurring audit 连续审计 ]rhxB4*1
16.the client 委托人 ,J(+%#$UT
17.change CPA 更换注册会计师 )Q!3p={
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18.the existing CPA 现任注册会计师 b')Lj]%;k
19.the successor CPA 后任注册会计师 EZz`pE
20.the preceding CPA前任注册会计师 X`,]@c%C`
21.issue the audit report 出具审计报告 hlgBx~S[
22.expert 专家 X53TFRxnT
23.the board of directors 董事会 EJbFo682
24.knowledge of the entity‘ s business 了解被审计单位情况 syseYt]
25.assess material misstatement risks评估重大错报风险 \Jcj4
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 Vd' KN2Jm
27.a general knowledge of —— 初步了解―――的情况 *>ilT5q
28.a more knowledge of—— 进一步了解的情况 ?;//%c8,.
29.the prior year‘s working papers 以前年度工作底稿 5T,In+~Kd
30.minutes of meeting 会议纪要 Pdg %:aY
31.business risks 经营风险 !JkH$~
32.appropriateness 适当性 j.5;0b_L^
33.accounting estimate 会计估计 mJ>@Dh3>G
34.management representations 管理层声明 Gm]]Z_
35.going concern assumption 持续经营假设 wl*"Vagb
36.audit plan 审计计划 K~?M?sa
37.significant audit areas 重点审计领域 gEE6O%]g
38.error 错误 )bM #s">Y
39.fraud舞弊 xEA%UFB.!G
40.modified or additional procedures 修改或追加审计程序 }iK_7g`yKa
41.misappropriation of assets 侵占资产 0>E0}AvkT
42.transactions without substance 虚假交易 iTt#%Fs)4M
43.unusual pressures 异常压力 K]b_JDEk
44.the suspected noncompliance 涉嫌存在违法行为 E2PMcT{)_
45.materialiy 重要性 V&'
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46.exceed the materiality level 超过重要性水平 9O%4x"*PO
47.approach the materiality level 接近重要性水平 `$X|VAS2
48.an acceptably low level 可接受水平 {U`B|
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 .q>4?
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50.misstatements or omissions 错报或漏报 %/^kr ZD
51.aggregate 总计 w84
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52.subsequent events 期后事项 V<#E!MG
53.adjust the financial statements 调整财务报表 )"&$.bWn
54.perform additional audit procedures 实施追加的审计程序 (,J`!Y hS
55.audit risk 审计风险 7jb{E+DrG
56.detection risk 检查风险 UacG
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57.inappropriate audit opinion 不适当的审计意见 ;T|y^D
58.material misstatement 重大的错报 ~vCfMV[F
59.tolerable misstatement 可容忍错报 is
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60.the acceptable level of detection risk 可接受的检查风险 )A`Zgg'L7D
61.assessed level of material misstatement risk 重大错报风险的评估水平 F^],p|4f
62.simall business 小规模企业 +3c!.] o;
63.accounting system 会计系统 ~)S Q{eK?&
64.test of control 控制测试 "!yKX(aTX
65.walk-through test 穿行测试 4LCgQS6
66.communication 沟通 u%^Lu.l_c
67.flow chart 流程图 [":[\D'
68.reperformance of internal control 重新执行 "4{_amgm&<
69.audit evidence 审计证据 S;o U'KOY
70.substantive procedures 实质性程序 Kb_R "b3v
71.assertions 认定 6zQ {Y"0
72.esistence 存在 ZOFhX$I
73.occurrence 发生 qM`XF32A$
74.completeness 完整性 n0X_m@
75.rights and obligations 权利和义务 "EoC7
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76.valuation and allocation 计价和分摊 ;w(]z
77.cutoff 截止 >`jsUeS
78.accuracy 准确性 Tl#Jf3XY}
79.classification 分类 h_ ^,|@C"
80.inspection 检查 $ {$XJ
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81.supervision of counting 监盘 W#<&(s4
82.observation 观察 z.H*"r
83.confirmation 函证 * &j)"hX
84.computation 计算 zS Yh ?NB5
85.analytical procedures 分析程序 TtL2}Wdd.%
86.vouch 核对 xM1>kbo|
87.trace 追查 SL;\S74
88.audit sampling 审计抽样 Ozk^B{{o
89.error 误差 Yx_[v
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90.expected error 预期误差 9o.WJ
91.population 总体 i^{.Q-
92.sampling risk 抽样风险 nL}bCX{
93.non- sampling risk 非抽样风险 _tfZg /+)
94.sampling unit 抽样单位 9Z0(e!b4S
95.statistical sampling 统计抽样 `Z{kJMS
96.tolerable error 可容忍误差 v+Vpak9|
97.the risk of under reliance 信赖不足风险 8#%p[TLj
98.the risk of over reliance 信赖过度风险 -jB1tba
99.the risk of incorrect rejection 误拒风险 n:?fv=9n
100. the risk of incorrect acceptance 误受风险 hFw\uETu
101.working trial balance 试算平衡表 xMsos?5}
102.index and cross-referencing 索引和交叉索引 Q6y883>9
103.cash receipt 现金收入 /Yk2 |L
104.cash disbursement 现金支出 ]McLace&
105.bank statement 银行对账单 z_#B 4
106.bank reconciliation 银行存款余额调节表 4C(v BKl
107.balance sheet date 资产负债表日 b#-5b%ON
108.net realizable value 可变现净值 y2V9!
109.storeroom 仓库 u9
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110.sale invoice 销售发票 9&A-o
111.price list 价目表 -OpI,qyS
112.positive confirmation request 积极式询证函 L<>;E
113.negative confirmation request 消极式询证函 B$k<F8!%
114.purchase requisition 请购单 d:0RDK-}s
115.receiving report 验收报告 ?lv{;4BC
116.gross margin 毛利 W[o~AbU
117.manufacturing overhead 制造费用 cL&V2I5O
118.material requisition 领料单 f>JuxX\G
119.inventory-taking 存货盘点 e{/(N
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120.bond certificate 债券 ?;.
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121.stock certificate 股票 b=a&!r5M
122.audit report 审计报告 WYTeu "
123.entity 被审计单位 65VnH=
124.addressee of the audit report 审计报告的收件人 FxSBxz<N-A
125.unqualified opinion 无保留意见 . m_y5J
126.qualified opinion 保留意见 9`\hG%F
127.disclaimer of opinion 无法表示意见 ]RmQ*F
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128.adverse opinion 否定意见 ^RG6h
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A (1)ABC 作业基础成本计算 Wy%q9x]}
A (2)absorbed overhead 已吸收制造费用 )t{oyBT
A (3)absorption costing 吸收成本计算 59";{"sw
A (4)account 账户,报表 krZ J"`
A (5)accounting postulate 会计假设 m~~_iz_*
A (6)accounting series release 会计公告文件 vV
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A (7)accounting valuation 会计计价 gZgb-$b
A (8)account sale 承销清单 ~$>l@> xX
A (9)accountability concept 经营责任概念 <Mo_GTOC!
A (10)accountancy 会计职业 SF 61rm
A (11)accountant 会计师 k,M%/AXd
A (12)accounting 会计 @L^2VVWk^
A (13)agency cost 代理成本 V\@h<%{^%7
A (14)accounting bases 会计基础 KzZ!
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A (15)accounting manual 会计手册 rX6"w31
A (16)accounting period 会计期间 zF%CFqQ
A (17)accounting policies 会计方针 xA]CtB*o7
A (18)accounting rate of return 会计报酬率 Qvs}{h/
A (19)accounting reference date 会计参照日 I!.o
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A (20)accounting reference period 会计参照期间 ^jb55X}
A (21)accrual concept 应计概念 {zBf *x
A (22)accrual expenses 应计费用 S =q.Y
A (23)acid test ration 速动比率(酸性测试比率) sT dD=>
A (24)acquisition 购置 +ex@[grsGT
A (25)acquisition accounting 收购会计 9g+/^j^>?f
A (26)activity based accounting 作业基础成本计算 S2K_>kvG)~
A (27)adjusting events 调整事项 =)m2u2c M
A (28)administrative expenses 行政管理费 d8Jy$,/`?
A (29)advice note 发货通知 aT[Z#Zd, N
A (30)amortization 摊销 T F&xiL^
A (31)analytical review 分析性检查 H
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A (32)annual equivalent cost 年度等量成本法 9H?er_6Yf
A (33)annual report and accounts 年度报告和报表 6GG&mqr+
A (34)appraisal cost 检验成本 9_[TYzpB!
A (35)appropriation account 盈余分配账户 r]?ZXe$;
A (36)articles of association 公司章程细则 =:[Jz1 M5
A (37)assets 资产 npg.*I/>
A (38)assets cover 资产保障 VYkOJAEBg
A (39)asset value per share 每股资产价值 p*F&G=ZE
A (40)associated company 联营公司 R9D<lX0%
A (41)attainable standard 可达标准 4&)*PKq
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A (42)attributable profit 可归属利润 (=0W[@k
A (43)audit 审计
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A (44)audit report 审计报告 8I04Nx
A (45)auditing standards 审计准则 BFt?%E/]
A (46)authorized share capital 额定股本 <Bb$d@c
A (47)available hours 可用小时 G!k&'{2
A (48)avoidable costs 可避免成本 lz@fXaZM
B (49)back-to-back loan 易币贷款 C_=! ( @`8
B (50)backflush accounting 倒退成本计算 EP&