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注会《审计》英语常用词汇 %FhUjHm
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1.audit 审计 uE]Z,`e
2.attestation 鉴证 '
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3.credibility 可信赖程度 e*!0|#-
4.audit of financial statements 财务报表审计 Ifu[L&U
5.agreed-upon procedures 执行商定程序 yP^C)
6.high levels of assurance 高水平保证 (rE.ft5$9
7.compilation 编制 J/(^Z?/~P!
8.reliability 可靠性 wR%F>[6.{
9.relevance 相关性 us7t>EMmB
10.professional skepticism 职业谨慎 2N}U B=J
11.objectivity 客观性 w2(pgWed
12. professional competence 专业胜任能力 1Uaj}=@M
13.Senior/CPA-in-charge 项目经理 q(9S4F
14.audit engagement letter 业务约定书 iU/v;T(
15.recurring audit 连续审计 &*YFK/ ]
16.the client 委托人 b$JrLZs$_
17.change CPA 更换注册会计师 {u(( y D
18.the existing CPA 现任注册会计师 A?+0Ce&qL
19.the successor CPA 后任注册会计师 WcOnv'l,
20.the preceding CPA前任注册会计师 WZQ
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21.issue the audit report 出具审计报告 :AYhBhitC
22.expert 专家 5I6u 2k3
23.the board of directors 董事会 !x$6wzKa
24.knowledge of the entity‘ s business 了解被审计单位情况 8 t5o&8v
25.assess material misstatement risks评估重大错报风险 %Ek!3t
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *mjPNp'3{m
27.a general knowledge of —— 初步了解―――的情况 /_D_W,#P
28.a more knowledge of—— 进一步了解的情况 'o]kOp@q
29.the prior year‘s working papers 以前年度工作底稿 wsEOcaie
30.minutes of meeting 会议纪要 U0ZPY )7k
31.business risks 经营风险 p&$O}AX|
32.appropriateness 适当性 s|[CvjL#0
33.accounting estimate 会计估计 tu:W1?
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 gA:unsI
36.audit plan 审计计划 wM1&_%N
37.significant audit areas 重点审计领域 ^r@,(r6w
38.error 错误
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39.fraud舞弊 E;rS"'D:
40.modified or additional procedures 修改或追加审计程序 cw/E?0MWb
41.misappropriation of assets 侵占资产 jY k5]2#A
42.transactions without substance 虚假交易 N#p%^GH
43.unusual pressures 异常压力 dJF3]h Y
44.the suspected noncompliance 涉嫌存在违法行为 V.-cm51I
45.materialiy 重要性 ;Xl {m`E+
46.exceed the materiality level 超过重要性水平 :ggXVwpe
47.approach the materiality level 接近重要性水平 *_sSM+S
48.an acceptably low level 可接受水平 M)"'Q6ck=
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 NilnS!BM
50.misstatements or omissions 错报或漏报 BIXbdo5F
51.aggregate 总计 !Bv.
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52.subsequent events 期后事项 _ -|+k
53.adjust the financial statements 调整财务报表 SajasjE!^1
54.perform additional audit procedures 实施追加的审计程序 ] B?NDxU
55.audit risk 审计风险 8gxo{<,9
56.detection risk 检查风险 Jbn^G7vH<6
57.inappropriate audit opinion 不适当的审计意见 9T_fq56Oh6
58.material misstatement 重大的错报 ^6QzaC3
59.tolerable misstatement 可容忍错报 sQmJ3 (:HO
60.the acceptable level of detection risk 可接受的检查风险 ~X(2F#{<{
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~~3*o
62.simall business 小规模企业 (
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63.accounting system 会计系统 9I [k3
64.test of control 控制测试 fXSuJ<G
65.walk-through test 穿行测试 nyL$z-I)
66.communication 沟通 |pZ:5ta#
67.flow chart 流程图 '<U
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68.reperformance of internal control 重新执行 ;]l`Q,*OXb
69.audit evidence 审计证据 +GEdVB
70.substantive procedures 实质性程序 Zg9VkL6Z6
71.assertions 认定 I23"DBR3
72.esistence 存在 9\VV++}s>o
73.occurrence 发生 XzBlT( `w
74.completeness 完整性 iXLH[uhO;
75.rights and obligations 权利和义务 wUfm)Q#
76.valuation and allocation 计价和分摊 88VI
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77.cutoff 截止 K+|0~/0
78.accuracy 准确性 N , ,[V
79.classification 分类 QYEGiT
80.inspection 检查 :Bi 4z(
81.supervision of counting 监盘
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82.observation 观察 `SA1V),~
83.confirmation 函证 '=(D7F;
84.computation 计算 =
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85.analytical procedures 分析程序 [QIQpBL
86.vouch 核对 KMx
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87.trace 追查 \A6}=
88.audit sampling 审计抽样 7NkMr8[}F
89.error 误差 (
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90.expected error 预期误差 LK<ZF=z]Z
91.population 总体 XUA%3Xr
92.sampling risk 抽样风险 1'H!S%fS
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 4
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95.statistical sampling 统计抽样 K j~!E
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96.tolerable error 可容忍误差 P('bnDU
97.the risk of under reliance 信赖不足风险 :1;"{=Yx}
98.the risk of over reliance 信赖过度风险 Z=
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99.the risk of incorrect rejection 误拒风险 3bT?4
100. the risk of incorrect acceptance 误受风险 I%{ 1K+V/
101.working trial balance 试算平衡表 ,ZVhL* "
102.index and cross-referencing 索引和交叉索引 |d,bo/:
103.cash receipt 现金收入 .LGA
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104.cash disbursement 现金支出 `O!yt
105.bank statement 银行对账单 _p?s[r*
106.bank reconciliation 银行存款余额调节表 ]TN/n%\
107.balance sheet date 资产负债表日 7=s7dY
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108.net realizable value 可变现净值 E)|Bl>
109.storeroom 仓库
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110.sale invoice 销售发票 4?]s%2U6
111.price list 价目表 gYloY=.Z$'
112.positive confirmation request 积极式询证函 -;Te+E_
113.negative confirmation request 消极式询证函 \(}pm#O
114.purchase requisition 请购单 c<sq0('`
115.receiving report 验收报告 Z*IW*f&0>1
116.gross margin 毛利 u4'B
117.manufacturing overhead 制造费用 n] t3d
118.material requisition 领料单 X`fm5y
119.inventory-taking 存货盘点 C}ASVywc,1
120.bond certificate 债券 4y!GFhMh
121.stock certificate 股票 "bz.nE*
122.audit report 审计报告 0U !&|
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123.entity 被审计单位 YxGqQO36
124.addressee of the audit report 审计报告的收件人 |v<4=/.
125.unqualified opinion 无保留意见 `~\8fN
126.qualified opinion 保留意见 Oc-ia)v1G
127.disclaimer of opinion 无法表示意见 9m<%+S5&
128.adverse opinion 否定意见 Wz#ZkNO
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A (1)ABC 作业基础成本计算 o6:@j#b
A (2)absorbed overhead 已吸收制造费用 %-BwK
A (3)absorption costing 吸收成本计算 sXtt$HID=
A (4)account 账户,报表 Asy2jw\V
A (5)accounting postulate 会计假设 ?
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A (6)accounting series release 会计公告文件 *$3p3-
A (7)accounting valuation 会计计价 ,c
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A (8)account sale 承销清单 b`ksTO`}x
A (9)accountability concept 经营责任概念 JSx[V<7m
A (10)accountancy 会计职业 h)aLq
A (11)accountant 会计师 1^ iLs
A (12)accounting 会计 W@i|=xS?
A (13)agency cost 代理成本 )<Mo.
A (14)accounting bases 会计基础 MP.ye|i4Q
A (15)accounting manual 会计手册 bR$5G
A (16)accounting period 会计期间 PZ#aq~>w
A (17)accounting policies 会计方针 N34bB>_
A (18)accounting rate of return 会计报酬率 vl?fCO
A (19)accounting reference date 会计参照日 2/Y e<.#
A (20)accounting reference period 会计参照期间 -y[y.#o
A (21)accrual concept 应计概念 h 0)oQrY
A (22)accrual expenses 应计费用 JvaHH!>d/
A (23)acid test ration 速动比率(酸性测试比率) +;Gvp=hk
A (24)acquisition 购置 c{39,oF
A (25)acquisition accounting 收购会计 jpOcug`f
A (26)activity based accounting 作业基础成本计算 ,u!_mV
A (27)adjusting events 调整事项 (a~V<v"
A (28)administrative expenses 行政管理费 z6
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A (29)advice note 发货通知 1F+nWc2 b
A (30)amortization 摊销 #qJ6iA6{
A (31)analytical review 分析性检查 }uO2x@
A (32)annual equivalent cost 年度等量成本法 pW>.
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A (33)annual report and accounts 年度报告和报表 ;!OME*?m<
A (34)appraisal cost 检验成本 I*mBU^<9V
A (35)appropriation account 盈余分配账户 buWF6LFC
A (36)articles of association 公司章程细则 ]eX(K5 A
A (37)assets 资产 Tz7 R:S.
A (38)assets cover 资产保障 .Np!Qp1*
A (39)asset value per share 每股资产价值 mXM U
A (40)associated company 联营公司 q^~w:$^U
A (41)attainable standard 可达标准 yA`,ns&n
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A (42)attributable profit 可归属利润 &
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A (43)audit 审计 Ie8SPNY-H
A (44)audit report 审计报告 |>-0
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A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 dbF9%I@
A (48)avoidable costs 可避免成本 qSaCl6[Do
B (49)back-to-back loan 易币贷款 /)rv Ndn
B (50)backflush accounting 倒退成本计算 5p/.(
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B (51)bad debts 坏帐 "\M3||.!
B (52)bad debts ratio 坏帐比率 gV'=uz v
B (53)bank charges 银行手续费 wB<