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注会《审计》英语常用词汇 \n}%RD-Ce
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1.audit 审计
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2.attestation 鉴证 (Nzh1ul\}
3.credibility 可信赖程度 (6fD5XtS
4.audit of financial statements 财务报表审计 K"l~bFCZ8
5.agreed-upon procedures 执行商定程序 L 0Ckw},,
6.high levels of assurance 高水平保证 Ox)<"8M
7.compilation 编制 ^@x&n)nzP
8.reliability 可靠性 *L<EGFP
9.relevance 相关性 E?]$Y[KJKs
10.professional skepticism 职业谨慎 'l
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11.objectivity 客观性 ]+G
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12. professional competence 专业胜任能力 |21VOPBS
13.Senior/CPA-in-charge 项目经理 .nY}_&
14.audit engagement letter 业务约定书 &DW !$b
15.recurring audit 连续审计 /R|?v{S1
16.the client 委托人 1Ne;U/
17.change CPA 更换注册会计师 !~zn*Hm
18.the existing CPA 现任注册会计师 ` 0@m,
19.the successor CPA 后任注册会计师 Lum=5zDo
20.the preceding CPA前任注册会计师 oyiG04H&
21.issue the audit report 出具审计报告 y_:{p5u
22.expert 专家 7b~uU@L`
23.the board of directors 董事会 h7eb/xEto
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 0s8fF"$
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 K7s[Fa6J
27.a general knowledge of —— 初步了解―――的情况 <mJ8~
28.a more knowledge of—— 进一步了解的情况 *lDVV,T'}w
29.the prior year‘s working papers 以前年度工作底稿 PC5$TJnj3
30.minutes of meeting 会议纪要 1#L%Q(G
31.business risks 经营风险 1TEKq#t;y
32.appropriateness 适当性 q"269W:
33.accounting estimate 会计估计 zSA"f_e
34.management representations 管理层声明 3B]E2
35.going concern assumption 持续经营假设 ByE@4+9
36.audit plan 审计计划 ShQ! '[J
37.significant audit areas 重点审计领域 A#`$#CO
38.error 错误 "Pc}-&
39.fraud舞弊 J<0sT=/2$
40.modified or additional procedures 修改或追加审计程序 d v4~CW%Td
41.misappropriation of assets 侵占资产 OeGLMDw
42.transactions without substance 虚假交易 Ro{xprE1
43.unusual pressures 异常压力 iYiTkq
44.the suspected noncompliance 涉嫌存在违法行为 |J@
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45.materialiy 重要性 InL_JobE8r
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 Y{~`g(~9_A
48.an acceptably low level 可接受水平 UOj*Gt&
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 o]I8Ghk>/z
50.misstatements or omissions 错报或漏报 ~zZOogM<
51.aggregate 总计 NVQ.;" 2w
52.subsequent events 期后事项 O:'qwJ#~
53.adjust the financial statements 调整财务报表 XlX t,
54.perform additional audit procedures 实施追加的审计程序 \R9izuc9
55.audit risk 审计风险 3;jxIo$,
56.detection risk 检查风险 ~[F7M{LS
57.inappropriate audit opinion 不适当的审计意见 hKg +A
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Js:U1q
60.the acceptable level of detection risk 可接受的检查风险 X!{K`~DRX
61.assessed level of material misstatement risk 重大错报风险的评估水平 G'Wp)W;])\
62.simall business 小规模企业 7z{N}
63.accounting system 会计系统 .(8V
64.test of control 控制测试 .p Mwa
65.walk-through test 穿行测试 B&7:=t,m(
66.communication 沟通 xVYa-I[Z
67.flow chart 流程图 qHheF%[\5
68.reperformance of internal control 重新执行 KL!cPnAUu
69.audit evidence 审计证据 +tt!xfy
70.substantive procedures 实质性程序 [CI0N
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71.assertions 认定 "J*>g(H53
72.esistence 存在 2&pE
73.occurrence 发生 PZ#up{[o
74.completeness 完整性 y5KeUMcu
75.rights and obligations 权利和义务 p,f$9t4
76.valuation and allocation 计价和分摊 <5Ll<0
77.cutoff 截止 I5QtPqB>
78.accuracy 准确性 a;Pn.@NVq
79.classification 分类 pyX:$j2R+%
80.inspection 检查 a*}>yad
81.supervision of counting 监盘 >S0kiGDV{
82.observation 观察 @*|UyK.
83.confirmation 函证 .nNZdta&=
84.computation 计算 _u;pD-
85.analytical procedures 分析程序 KSS]% 66Y
86.vouch 核对 vgDpo@fz8
87.trace 追查 wKpb%3
88.audit sampling 审计抽样 rtbV*@Z
89.error 误差 gH,Pz
90.expected error 预期误差 -{C Gn5]_#
91.population 总体 @(*A<2;N
92.sampling risk 抽样风险 X!ldL|Ua%
93.non- sampling risk 非抽样风险 _cC!rq U1
94.sampling unit 抽样单位 ai?N!RX%H
95.statistical sampling 统计抽样 BHU$QX
96.tolerable error 可容忍误差 z`$c4p6G6
97.the risk of under reliance 信赖不足风险 j+dQI_']x
98.the risk of over reliance 信赖过度风险 Qv'x+GVW]
99.the risk of incorrect rejection 误拒风险 q7_Ttjn-DV
100. the risk of incorrect acceptance 误受风险 \et2aX !
101.working trial balance 试算平衡表 bZAL~z+ V
102.index and cross-referencing 索引和交叉索引 2 A";oE
103.cash receipt 现金收入 ?WqaT) l~
104.cash disbursement 现金支出 ;!=i|"PG
105.bank statement 银行对账单 ")txFe
106.bank reconciliation 银行存款余额调节表 bWlYQ
107.balance sheet date 资产负债表日 yZm=
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108.net realizable value 可变现净值 SYf1dbc..u
109.storeroom 仓库 j_h:_D4
110.sale invoice 销售发票 L AA(2
111.price list 价目表 |&
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112.positive confirmation request 积极式询证函 XjP;O,x
113.negative confirmation request 消极式询证函 \o72VHG66
114.purchase requisition 请购单 mvTp,^1
115.receiving report 验收报告 7{w}0PMx
116.gross margin 毛利 ~Ma r
117.manufacturing overhead 制造费用 Olh{<~Fv
118.material requisition 领料单 @x743}Y\
119.inventory-taking 存货盘点 dS <*DP
120.bond certificate 债券 Ya!%o> J%t
121.stock certificate 股票 u8%X~K\
122.audit report 审计报告 RP+)sCh
123.entity 被审计单位 YAeF*vP
124.addressee of the audit report 审计报告的收件人 Z
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125.unqualified opinion 无保留意见 -r3
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126.qualified opinion 保留意见 bi",DKU{l
127.disclaimer of opinion 无法表示意见 )cP)HbOd=
128.adverse opinion 否定意见 34N~<-9AY
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A (1)ABC 作业基础成本计算 53a^9
A (2)absorbed overhead 已吸收制造费用 L1DH9wiQi
A (3)absorption costing 吸收成本计算 liLhvcd
A (4)account 账户,报表 y5O &9Ckw
A (5)accounting postulate 会计假设 96#]P
A (6)accounting series release 会计公告文件 5F
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A (7)accounting valuation 会计计价 :-Py0{s
A (8)account sale 承销清单 gGM QRRq
A (9)accountability concept 经营责任概念 H|wP8uQC
A (10)accountancy 会计职业 ?YS 3)
A (11)accountant 会计师 M;OMsRCVO
A (12)accounting 会计 t#t[cgI
A (13)agency cost 代理成本 <LXx_{=:
A (14)accounting bases 会计基础 :lvBcFw
A (15)accounting manual 会计手册 Kr|.I2?"
A (16)accounting period 会计期间 Vq{3:QBR
A (17)accounting policies 会计方针 *W^ZXhrZ
A (18)accounting rate of return 会计报酬率 %+Z*-iX
A (19)accounting reference date 会计参照日 #)]t4wa_W
A (20)accounting reference period 会计参照期间 x{<l8vL=-c
A (21)accrual concept 应计概念 Qe ip h
A (22)accrual expenses 应计费用 t:vBVDkD
A (23)acid test ration 速动比率(酸性测试比率) Ov?J"B'F
A (24)acquisition 购置 dY~z6bT
A (25)acquisition accounting 收购会计 XM`
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A (26)activity based accounting 作业基础成本计算 |vGHh zZ|
A (27)adjusting events 调整事项 a\}MJ5]
A (28)administrative expenses 行政管理费 yrfV&C%=n
A (29)advice note 发货通知 2E!~RjxSY
A (30)amortization 摊销 Dat',5
A (31)analytical review 分析性检查 ^w.]1x
A (32)annual equivalent cost 年度等量成本法 vPz7*w
A (33)annual report and accounts 年度报告和报表 6Xm'^T
A (34)appraisal cost 检验成本 !8cV."~
A (35)appropriation account 盈余分配账户 IVxZ.5:L$
A (36)articles of association 公司章程细则 uZ-ZZE C
A (37)assets 资产 u{\'/c7G
A (38)assets cover 资产保障 "2sk1
A (39)asset value per share 每股资产价值 Q1?*+]
A (40)associated company 联营公司 v*=P
A (41)attainable standard 可达标准 2@GizT*mA
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A (42)attributable profit 可归属利润 *`Vm ncv3
A (43)audit 审计 A 0k?$ko
A (44)audit report 审计报告 }$L63;/H
A (45)auditing standards 审计准则 +>vKI8g*RH
A (46)authorized share capital 额定股本 DR:$urU$
A (47)available hours 可用小时 )S2yU<6oOt
A (48)avoidable costs 可避免成本 )rG4Nga5}
B (49)back-to-back loan 易币贷款 Cgh84
2%
B (50)backflush accounting 倒退成本计算 Q-gVg%'7
B (51)bad debts 坏帐 @&WHX#
B (52)bad debts ratio 坏帐比率 g""GQeR
B (53)bank charges 银行手续费 B#SVN Lv
B (54)bank overdraft 银行透支 :Z6j5V;s
B (55)bank reconciliation 银行存款调节表 VLkAsM5}%
B (56)bank statement 银行对账单 $Emu*'
B (57)bankruptcy 破产 @y`xFPB
B (58)basis of apportionment 分摊基础 cAEvv[
B (59)batch 批量 wL
4Y%g
B (60)batch costing 分批成本计算 V<H9KA
B (61)beta factor B(市场)风险因素 9iZio3m
B (62)bill 账单 n%J=!z3
B (63)bill of exchange 汇票 .)!QsBU
B (64)bill of landing 提单 y@!o&,,mq
B (65)bill of materials 用料预计单 %g.cE}^
B (66)bill payable 应付票据 AO|9H`6U6F
B (67)bill receivable 应收票据 KBN% TqH|
B (68)bin card 存货记录卡 %(lO>4>|
B (69)bonus 红利 }a6t <m`V
B (70)book-keeping 薄记 bP9ly9FH
B (71)Boston classification 波士顿分类 {a:05Y
B (72)breakeven chart 保本图 Kh(`6 f
B (73)breakeven point 保本点 *<