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注会《审计》英语常用词汇 *}r6V"pH~
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1.audit 审计 >hnhV6s
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2.attestation 鉴证 Odt<WG
3.credibility 可信赖程度 yh4%
4.audit of financial statements 财务报表审计 BH^cR<<j
5.agreed-upon procedures 执行商定程序 bnp:J
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6.high levels of assurance 高水平保证 T2T?)_f /
7.compilation 编制 <p_2&&?
8.reliability 可靠性 _=5\ $6
9.relevance 相关性 -RThd"
10.professional skepticism 职业谨慎 IxlPpS9Wx
11.objectivity 客观性 CwEb ?
12. professional competence 专业胜任能力 F>u/Lh!
13.Senior/CPA-in-charge 项目经理 gcM(K.n
14.audit engagement letter 业务约定书 fK4O
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15.recurring audit 连续审计 ]_y;Igaj
16.the client 委托人 7z&^i-l.
17.change CPA 更换注册会计师 |Pse=_i
18.the existing CPA 现任注册会计师 ,l)AYu!q4F
19.the successor CPA 后任注册会计师 K8iQ?
20.the preceding CPA前任注册会计师 n<[H!4
21.issue the audit report 出具审计报告 +zFEx%3^
22.expert 专家 w^$$'5=
23.the board of directors 董事会 ~bjT,i
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 /P{'nI
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 Zvz}Z8jW
27.a general knowledge of —— 初步了解―――的情况 i\L7z)u
28.a more knowledge of—— 进一步了解的情况 >F!X'#Iv
29.the prior year‘s working papers 以前年度工作底稿 Ac,bf 8C
30.minutes of meeting 会议纪要 oA
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31.business risks 经营风险 KU0;}GSNX}
32.appropriateness 适当性 f2$<4Hhmm
33.accounting estimate 会计估计 H:
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34.management representations 管理层声明 ~qW"v^<
35.going concern assumption 持续经营假设 .V^h< d{
36.audit plan 审计计划 iEBxBsz_
37.significant audit areas 重点审计领域 YP}r15P
38.error 错误 A%#."2vq~
39.fraud舞弊 ~!dO2\X+
40.modified or additional procedures 修改或追加审计程序 ^W
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41.misappropriation of assets 侵占资产 w>#.id[k
42.transactions without substance 虚假交易 <C7/b#4>\
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 3rv~r0
45.materialiy 重要性 rOq>jv
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46.exceed the materiality level 超过重要性水平 k$K>ml/h
47.approach the materiality level 接近重要性水平 I#t#%!InH
48.an acceptably low level 可接受水平 E'_$?wWn5
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ZP7wS
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 R
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52.subsequent events 期后事项 N%8aLD
53.adjust the financial statements 调整财务报表 7vsXfIP+
54.perform additional audit procedures 实施追加的审计程序 '#Y[(5
55.audit risk 审计风险 QcDtZg\
56.detection risk 检查风险 Js8d{\0\
57.inappropriate audit opinion 不适当的审计意见 UXV>#U?
58.material misstatement 重大的错报 PxZMH=
59.tolerable misstatement 可容忍错报 wo!;Bxo
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60.the acceptable level of detection risk 可接受的检查风险 X=b]Whuv
61.assessed level of material misstatement risk 重大错报风险的评估水平 K"ytE2:3
62.simall business 小规模企业 xHdv?69,
63.accounting system 会计系统 q0]Z` <w
64.test of control 控制测试 vJ!<7 l&
65.walk-through test 穿行测试 7tz#R:
66.communication 沟通 ?9AtFT
67.flow chart 流程图 EY
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68.reperformance of internal control 重新执行 IDv|i.q3
69.audit evidence 审计证据 s av
70.substantive procedures 实质性程序 J"RmV@|
71.assertions 认定 2JRX ;s~
72.esistence 存在 +LAj h)m
73.occurrence 发生 AVv 8Hhd
74.completeness 完整性 I!-5
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75.rights and obligations 权利和义务 +q4AK<y-
76.valuation and allocation 计价和分摊
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77.cutoff 截止 2(sq*!tX
78.accuracy 准确性 t12 xPtN1
79.classification 分类 O_w
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80.inspection 检查 p^QB^HEV
81.supervision of counting 监盘 8a4&}^|
82.observation 观察 0E#3XhU
83.confirmation 函证 Nl `8Kcv
84.computation 计算 |#!P!p}
85.analytical procedures 分析程序 !;^TW$ G
86.vouch 核对 Tn8GLn
87.trace 追查 v5o@ls
88.audit sampling 审计抽样 `JL&x|q o
89.error 误差 WKPuIE:
90.expected error 预期误差 q+-Bl
91.population 总体 DN;An0
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92.sampling risk 抽样风险 u0& dDZ
93.non- sampling risk 非抽样风险 BAS3&f A
94.sampling unit 抽样单位 YV0K&d
95.statistical sampling 统计抽样 UN*XLHio
96.tolerable error 可容忍误差 GT"gB$Mh
97.the risk of under reliance 信赖不足风险 ,d34v*U
98.the risk of over reliance 信赖过度风险 P*;zDQy
99.the risk of incorrect rejection 误拒风险 55T c
100. the risk of incorrect acceptance 误受风险 <+c6CM$#}V
101.working trial balance 试算平衡表 :X6A9jmd
102.index and cross-referencing 索引和交叉索引 \hwz;V.J"
103.cash receipt 现金收入 hd}"%9p
104.cash disbursement 现金支出 f#9\&-he0
105.bank statement 银行对账单 4h[^!up.7
106.bank reconciliation 银行存款余额调节表 W=T}hA#`
107.balance sheet date 资产负债表日 R\wG3Oxol
108.net realizable value 可变现净值 p$cSES>r:
109.storeroom 仓库 UE9r1g`z
110.sale invoice 销售发票 C}{$'#DV2
111.price list 价目表 +wwK#ocw
112.positive confirmation request 积极式询证函 D 4\T`j:
113.negative confirmation request 消极式询证函 G
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114.purchase requisition 请购单 SrVJ Q~:>
115.receiving report 验收报告 t
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116.gross margin 毛利 L>mv\D;o.
117.manufacturing overhead 制造费用 tC
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118.material requisition 领料单 #Mz
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119.inventory-taking 存货盘点 &v^LxLt+s
120.bond certificate 债券 .Lk2S "+
121.stock certificate 股票 &<P!o_+eb
122.audit report 审计报告 v&EHp{8Qd
123.entity 被审计单位 Wh)QCp0|n
124.addressee of the audit report 审计报告的收件人 T?+xx^wYk
125.unqualified opinion 无保留意见 P:")Qb2
126.qualified opinion 保留意见 3' WS6B+
127.disclaimer of opinion 无法表示意见 n2+eC9I
128.adverse opinion 否定意见 t3 q0|S
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A (1)ABC 作业基础成本计算 (Js'(tBhiU
A (2)absorbed overhead 已吸收制造费用 /L1qdkG
A (3)absorption costing 吸收成本计算 <,Zk9 t&
A (4)account 账户,报表 ? 1g<] ?
A (5)accounting postulate 会计假设 K6.*)7$#
A (6)accounting series release 会计公告文件 l }?'U
A (7)accounting valuation 会计计价 ~pqp`
A (8)account sale 承销清单 ,zLi{a6
A (9)accountability concept 经营责任概念 [lsr[`SJ<
A (10)accountancy 会计职业 $e! i4pM
A (11)accountant 会计师 uL!{xuN
A (12)accounting 会计 :LL>C)(f
A (13)agency cost 代理成本 .jhuC#x{/
A (14)accounting bases 会计基础 .s_wP
A (15)accounting manual 会计手册 H!ZPP8]j>
A (16)accounting period 会计期间 $ #C$V>
A (17)accounting policies 会计方针 wL2d.$?TEg
A (18)accounting rate of return 会计报酬率 > @ulvHL
A (19)accounting reference date 会计参照日 XY5I5H_U
A (20)accounting reference period 会计参照期间 bQ=R,
A (21)accrual concept 应计概念 Mp~E$f
A (22)accrual expenses 应计费用 cvbv\G'aT
A (23)acid test ration 速动比率(酸性测试比率) eD* "#O)W
A (24)acquisition 购置 AG#5_0]P~
A (25)acquisition accounting 收购会计 ^z$-NSlI
A (26)activity based accounting 作业基础成本计算 eA>O<Z1>
A (27)adjusting events 调整事项 i%M2(8&^Q
A (28)administrative expenses 行政管理费 X.,1SYG[
A (29)advice note 发货通知 $+sNjwv^F
A (30)amortization 摊销
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A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 )#r]x1[Kn
A (33)annual report and accounts 年度报告和报表 V&DS+'P
A (34)appraisal cost 检验成本 S)GWr"m-
A (35)appropriation account 盈余分配账户 8KD7t&H
A (36)articles of association 公司章程细则 74%,v|
A (37)assets 资产 DY6wp@A
A (38)assets cover 资产保障 GP uAIoBo
A (39)asset value per share 每股资产价值 ;""V s6
A (40)associated company 联营公司 C CX\
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A (41)attainable standard 可达标准 6tM CpSJ
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A (42)attributable profit 可归属利润 xv9Z~JwH
A (43)audit 审计 p~28?lYv
A (44)audit report 审计报告 &gkloP@
A (45)auditing standards 审计准则 k@AOE0m
A (46)authorized share capital 额定股本 "7RQrz
A (47)available hours 可用小时 L&