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注会《审计》英语常用词汇 O>zM(I+p
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1.audit 审计 O1Gd_wDC/i
2.attestation 鉴证 mKwhd} V
3.credibility 可信赖程度 x )wI
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4.audit of financial statements 财务报表审计 %Lexu)odW
5.agreed-upon procedures 执行商定程序
] }XK
6.high levels of assurance 高水平保证 8W 9%NW3&
7.compilation 编制 sT9P
8.reliability 可靠性 )FM/
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9.relevance 相关性 ip4:px-
10.professional skepticism 职业谨慎 ysfR@ sH7
11.objectivity 客观性 ti)foam
12. professional competence 专业胜任能力 ul+
+h4N
13.Senior/CPA-in-charge 项目经理 inavi5.
14.audit engagement letter 业务约定书 Rx*T7*xg{
15.recurring audit 连续审计 . \*Z:
16.the client 委托人 nJny9g
17.change CPA 更换注册会计师 ^9o;=!D!9
18.the existing CPA 现任注册会计师 wHk4BWg-
19.the successor CPA 后任注册会计师 lDNB0Ad
20.the preceding CPA前任注册会计师 *A`hKx
21.issue the audit report 出具审计报告 n*%<!\gJ
22.expert 专家 ZGa>^k[:
23.the board of directors 董事会 YMwMaU)K,
24.knowledge of the entity‘ s business 了解被审计单位情况 X&h4A4#P
25.assess material misstatement risks评估重大错报风险 u4NMJnX
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 WEUr;f
27.a general knowledge of —— 初步了解―――的情况 ^ q @.yL
28.a more knowledge of—— 进一步了解的情况 _CP
e
29.the prior year‘s working papers 以前年度工作底稿 {IJV(%E
30.minutes of meeting 会议纪要 V<
0gD?Kx
31.business risks 经营风险 f3s0.G#l
32.appropriateness 适当性 *I`, L/
33.accounting estimate 会计估计 &h-d\gMJ
34.management representations 管理层声明 ePK^v_vBD
35.going concern assumption 持续经营假设 oJR0sbikP
36.audit plan 审计计划 |uQJMf[L)
37.significant audit areas 重点审计领域 -*k%'Gr
38.error 错误 q
ih7
39.fraud舞弊 ,2DKp hh
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 Ec[=~>;n{l
42.transactions without substance 虚假交易 -]R7[5C:
43.unusual pressures 异常压力 fzRzkn:=
44.the suspected noncompliance 涉嫌存在违法行为 >IC.Zt@
45.materialiy 重要性 S&8gZ~B
46.exceed the materiality level 超过重要性水平 BQmg$N,F
47.approach the materiality level 接近重要性水平 3Tg
48.an acceptably low level 可接受水平 u }D.yI8
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 <)n1Z[4
50.misstatements or omissions 错报或漏报 `UMv#-Y8
51.aggregate 总计 .JZoZ.FAb
52.subsequent events 期后事项 n`? j.
s
53.adjust the financial statements 调整财务报表 l.\Fr+*ej
54.perform additional audit procedures 实施追加的审计程序 wy<m&M<Gr
55.audit risk 审计风险 %Y
M4x!6
56.detection risk 检查风险 !]&a/$U
57.inappropriate audit opinion 不适当的审计意见 ;FQAL@"Yj
58.material misstatement 重大的错报 ]T}G -
59.tolerable misstatement 可容忍错报 r5Jy( ~
60.the acceptable level of detection risk 可接受的检查风险 cBBc^SR
61.assessed level of material misstatement risk 重大错报风险的评估水平 (]^9>3{|
62.simall business 小规模企业 BJ<hP9#
63.accounting system 会计系统 \eH~1@\S
64.test of control 控制测试 VZ'[\3J
65.walk-through test 穿行测试 HvN!_}[
66.communication 沟通 m,,-rC
67.flow chart 流程图 9e^[5D=L
68.reperformance of internal control 重新执行 {*ATY+
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 [94A?pn[z
71.assertions 认定 q|b#=Af]g
72.esistence 存在 RZ:Yu
73.occurrence 发生 6C4c.+S
74.completeness 完整性 SGre[+m~m
75.rights and obligations 权利和义务 =21$U
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76.valuation and allocation 计价和分摊 U2
77.cutoff 截止 UX;?~X
78.accuracy 准确性 #8MA+
79.classification 分类 >A|(mc
80.inspection 检查 No>XRG+
81.supervision of counting 监盘 Hgu$)yhlj
82.observation 观察 g&!UaJ[#9
83.confirmation 函证 zUXQl{
84.computation 计算 rCGXHbj%
85.analytical procedures 分析程序 9+nB;vA
86.vouch 核对 x2=Bu#Y
87.trace 追查 Qn(2UO!pD
88.audit sampling 审计抽样 F&%
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89.error 误差 f_Ma~'3
90.expected error 预期误差 0_q8t!<xJw
91.population 总体 Ck
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92.sampling risk 抽样风险 #<s6L"Z-
93.non- sampling risk 非抽样风险 yG)xsY V
94.sampling unit 抽样单位 NY
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95.statistical sampling 统计抽样 |tIr?nXSW3
96.tolerable error 可容忍误差 $nF|n+m
97.the risk of under reliance 信赖不足风险 !TvNT}4 Z
98.the risk of over reliance 信赖过度风险 1DgRV7
99.the risk of incorrect rejection 误拒风险 k#uSH
eq7f
100. the risk of incorrect acceptance 误受风险 o}$uP5M8q
101.working trial balance 试算平衡表 7aRtw:PQn
102.index and cross-referencing 索引和交叉索引 1AQVj]#S
103.cash receipt 现金收入 m0QE
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104.cash disbursement 现金支出 |a4cER.'2^
105.bank statement 银行对账单 h?R{5?RxK
106.bank reconciliation 银行存款余额调节表 H
xs'VK*
107.balance sheet date 资产负债表日 uzg(C#sp
108.net realizable value 可变现净值 waI?X2
109.storeroom 仓库 N(uH y@
110.sale invoice 销售发票 V5:ad
111.price list 价目表 "@^Pb$BLY
112.positive confirmation request 积极式询证函 2(LF @xb
113.negative confirmation request 消极式询证函 M.fAFL
114.purchase requisition 请购单 ;\j7jz^uC
115.receiving report 验收报告 B-^r0/y;
116.gross margin 毛利 W[c[ulY&
117.manufacturing overhead 制造费用 Ln:6@Ok)5%
118.material requisition 领料单 9d&@;&al
119.inventory-taking 存货盘点 JguP
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120.bond certificate 债券 -yOwX2Wv5;
121.stock certificate 股票 `#HtVI
122.audit report 审计报告 5~D(jHY;
123.entity 被审计单位 /]j^a:#"6t
124.addressee of the audit report 审计报告的收件人 OT0
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125.unqualified opinion 无保留意见 JLd-{}A""-
126.qualified opinion 保留意见 }uZ/^_U.
127.disclaimer of opinion 无法表示意见 >~@O\n-t
128.adverse opinion 否定意见 eHHY.^|
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A (1)ABC 作业基础成本计算 @)#EZQi x
A (2)absorbed overhead 已吸收制造费用 #[f]-c(!
A (3)absorption costing 吸收成本计算 hL4T7`
A (4)account 账户,报表 l266ufO.u-
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 ;w/@_!~
A (7)accounting valuation 会计计价 cWtuI(.
A (8)account sale 承销清单 8Q%g<jX*
A (9)accountability concept 经营责任概念 K|pg'VT"
A (10)accountancy 会计职业 CbGfVdw/c
A (11)accountant 会计师 Su/8P[q_
A (12)accounting 会计 6am
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A (13)agency cost 代理成本 RW{y.WhB
A (14)accounting bases 会计基础 r[?GO"ej5
A (15)accounting manual 会计手册 x~Y{
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A (16)accounting period 会计期间 ;
b{yu|
A (17)accounting policies 会计方针 LBxmozT
A (18)accounting rate of return 会计报酬率 7|5X> yt
A (19)accounting reference date 会计参照日 azz=,^U#
A (20)accounting reference period 会计参照期间 <%o9*)F
A (21)accrual concept 应计概念 H )51J:4
A (22)accrual expenses 应计费用 AH{#RD
A (23)acid test ration 速动比率(酸性测试比率) +0}z3T1L
A (24)acquisition 购置 ;NOmI+t0w&
A (25)acquisition accounting 收购会计 =cpUc]~
A (26)activity based accounting 作业基础成本计算 0iYo&q'n
A (27)adjusting events 调整事项 Nq9\ 2p
A (28)administrative expenses 行政管理费 rD+mI/_J`
A (29)advice note 发货通知 T;G<62`.h
A (30)amortization 摊销 ZDG~tCh=@
A (31)analytical review 分析性检查 O8OAXRt/Y
A (32)annual equivalent cost 年度等量成本法 -MRX@ a^1
A (33)annual report and accounts 年度报告和报表 ?7>"ZGDe>
A (34)appraisal cost 检验成本 ]]0Yh
A (35)appropriation account 盈余分配账户 - "NK"nb
A (36)articles of association 公司章程细则 ;j.-6#n
A (37)assets 资产 2x>7>;>
A (38)assets cover 资产保障 dz?On\6
6
A (39)asset value per share 每股资产价值 ZIKSHC9
A (40)associated company 联营公司 ollsB3]]
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 B0U(B\~Y
A (43)audit 审计 )=#e*1!b
A (44)audit report 审计报告 +OqEe[Wk#
A (45)auditing standards 审计准则 qu1+.z=|
A (46)authorized share capital 额定股本 ,z<1:st]<
A (47)available hours 可用小时 [GPCd@
A (48)avoidable costs 可避免成本 U
shIQh
B (49)back-to-back loan 易币贷款 G^N@r:RS
B (50)backflush accounting 倒退成本计算 dB6['z)2
B (51)bad debts 坏帐 *Y?oAVkz
B (52)bad debts ratio 坏帐比率 %3O))Ug5
B (53)bank charges 银行手续费 P1AC2<H
B (54)bank overdraft 银行透支 J/fnSy
B (55)bank reconciliation 银行存款调节表 NT0n[o^
B (56)bank statement 银行对账单 ,jEc4ih4
B (57)bankruptcy 破产 #|4G,!
B (58)basis of apportionment 分摊基础 OLPY<ax
B (59)batch 批量 !ej]'>V,X
B (60)batch costing 分批成本计算 z3]W #
B (61)beta factor B(市场)风险因素 e
pp04~
B (62)bill 账单 0^R, d M
B (63)bill of exchange 汇票 I 1n,c d[
B (64)bill of landing 提单 'da
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B (65)bill of materials 用料预计单 {
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B (66)bill payable 应付票据 #D/*<:q5
B (67)bill receivable 应收票据 rrr_{d/
B (68)bin card 存货记录卡 O^3kPVr
B (69)bonus 红利 $'I&u
B (70)book-keeping 薄记 ;}iB9 Tl
B (71)Boston classification 波士顿分类 70GBf"
B (72)breakeven chart 保本图 0Dna+V/jI
B (73)breakeven point 保本点 ~5`oNa
B (74)breaking-down time 复位时间 CvmIDRP*
B (75)budget 预算 f+Acs*.GQ
B (76)budget center 预算中心 -&sY