PM 5.1: EY GAM: A Closer Look
List of Acronyms
Acronym Definition
ACL Audit Command Language
AQR Audit Quality Review or Assurance Quality Review ART Audit Risk Tables
ASM Audit Strategy Memorandum
B/S Balance Sheet
CAAT Computer Assisted Audit Technique
CBK Center for Business Knowledge
Channel 1Audit or attest-based account client relationship Channel 2Non-audit-centric client relationship
COC Code of Conduct
COT or COTs Class of Transaction or Classes of Transactions
CR Control Risk
CRA Combined Risk Assessment
CY Current Year
EAE Electronic Audit Evidence
ELC Entity-level Controls Form
ERP Enterprise Resource Planning
ETD Engagement Team Discussion
EYO EY Online
FASB Financial Accounting Standards Board
FSCP Financial Statement Close Process
PM 5.1: EY GAM: A Closer Look
Acronym Definition
F/S Financial Statements
FCF Fraud Considerations Form
FTC Focused Team Coaching
FY Fiscal Year
GAAIT Global Accounting & Auditing Information Tool
GAAIT PE Global Accounting & Auditing Information Tool, Personal Edition GAAP Generally Accepted Accounting Principles
GAAS Generally Accepted Auditing Standards
GAM Global Audit Methodology
GETD Global Engagement Team Database
GFS Global Financial Services
GL General Ledger
HR Human Resources
IASB International Accounting Standards Board
IFAC International Federation of Accountants
IFRS International Financial Reporting Standards
IR Inherent Risk
ISA International Standards on Auditing
IT Information Technology
ITGC Information Technology General Controls
ITRA IT Risk and Assurance
PM 5.1: EY GAM: A Closer Look
Acronym Definition
JE Journal Entry
JET Journal Entry Testing
Kbase Knowledge Base
Kweb EY/Knowledge Web
MIS Management Information System
ML Management Letter
NRDP Non-Routine Data Processes
OSP Other substantive procedures
PCPs Primary Control Procedures
PIE Post-Interim Event
P&L Profit & Loss
PGAP Program for General Audit Procedures
PM Planning Materiality
PPD Professional Practice Director
PSPs Primary Substantive Procedures
PY Prior Year
QRM Quality Risk Management
RAS Review and Approval Summary
RDP Routine Data Processes
SAD Summary of Audit Differences
SCOT or SCOTs Significant Class of Transaction or Significant Classes of Transactions
PM 5.1: EY GAM: A Closer Look
Acronym Definition
SSC Shared Service Center
SRM Summary Review Memorandum TAS Transaction Advisory Services TB Trial Balance
TE Tolerable Error
TOC Test of Controls
TPE Team Planning Event
WBL Web-Based Learning
WCGW What Can Go Wrong
常用外贸词汇 出口信贷export credit 出口津贴export subsidy 商品倾销dumping 外汇倾销exchange dumping 优惠关税special preferences 保税仓库bonded warehouse 贸易顺差favorable balance of trade 贸易逆差unfavorable balance of trade 进口配额制import quotas 自由贸易区free trade zone 对外贸易值value of foreign trade 国际贸易值value of international trade 普遍优惠制generalized system of preferences-GSP 最惠国待遇most-favored nation treatment-MFNT ------------价格条件--------------- 价格术语trade term (price term) 运费freight 单价price 码头费wharfage 总值total value 卸货费landing charges 金额amount 关税customs duty 净价net price 印花税stamp duty 含佣价price including commission 港口税port dues 回佣return commission . 装运港port of shipment 折扣discount, allowance 卸货港port of discharge 批发价wholesale price 目的港port of destination 零售价retail price 进口许口证import licence 现货价格spot price 出口许口证export licence 期货价格forward price 现行价格（时价）current price prevailing price 国际市场价格world (International)Market price 离岸价（船上交货价）FOB-free on board 成本加运费价（离岸加运费价） C&F-cost and freight 到岸价（成本加运费、保险费价）CIF-cost,insurance and freight ---------------交货条件------------------ 交货delivery 轮船steamship(缩写S.S) 装运、装船shipment 租船charter (the chartered ship) 交货时间time of delivery 定程租船voyage charter 装运期限time of shipment 定期租船time charter 托运人（一般指出口商）shipper, onsignor 收货人consignee 班轮regular shipping liner 驳船lighter 舱位shipping space 油轮tanker 报关clearance of goods 陆运收据cargo receipt 提货to take delivery of goods 空运提单airway bill 正本提单original B\\L 选择港（任意港）optional port 选港费optional charges 选港费由买方负担optional charges to be borne by the Buyers 或optional charges for Buyers’ account 一月份装船shipment during January 或January shipment 一月底装船shipment not later than Jan.31st.或shipment on or before Jan.31st. 一/二月份装船shipment during Jan./Feb.或Jan./Feb. shipment 在......(时间)分两批装船shipment during....in two lots
?aa.-of each[各] ?Ab.-antibody[抗体] ?abd.-abdomen[腹部] ?ABG-arterial blood gas[动脉血气] ?abn.-abnormal[异常] ?ABp-arterial blood pressure[动脉压] ?Abs.-absent[无] ?abstr.-abstract[摘要] ?a.c.-before meals[饭前] ?Ach.-actylcholine[乙酰胆碱] ?ACH.-adrenal cortical hormone[肾上腺皮质激素] ?ACT.-active coagulative time[活化凝血时间] ?ACTH.-adrenocorticotripic[促肾上腺皮质激素] ?ad.(add.)-adde[加] ?ad effect.-ad effectum [直到有效] ?ADH.-antidiuretic hormone[抗利尿激素] ?ad lib-at liesure[随意] ?adm.(admin)-adminstration[给药] ?ad us est.-for external use[外用] ?af.-atrial fibrillation[房颤] ?aF.-atrial flutter[房扑] ?A/G ratio.-albumin-globulin ratio[白-球蛋白比] ?AIDS.-acquired immune deficiency syndrome[爱滋病] ?al.-left ear[左耳] ?alb.-albumin[白蛋白] ?AM.-before noon[上午] ?amb.-ambulance[救护车] ?amp.(ampul)-ampoule[安瓿] ?ANA.-anesthesia[麻醉] ?anal.-analgesic[镇痛药] ?ap.-before dinner[饭前] ?appr.(approx.)-approximately [大约] ?AR.-aortic regurgitation[主闭] ?AS.-aortic stenosis[主狭] ?ASA.-aspirin[阿斯匹林] ?ASD.-atrial septal defect[房缺] ?AST.-aspartate transaminase[谷草转氨酶] ?atm.(atmos.)-atomsphere[大气压] ?ATS.-antitetanic serum[抗破伤风血清] ?av.-average[平均] ?Ba.-Barium[钡] ?BBT.-basal body temperature[基础体温] ?BCG.-bacille Calmette- Guerin[卡介苗] ?biblio.-biliography[参考文献]
审计常用英文词汇 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality，true and fair presentation，reasonable assurance 重要性，真实、公允反映，合理保证 Appointment，removal and resignation of auditors 注册会计师的聘用，解聘和辞职 Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion 审计意见类型：无保留意见，保留意见，否定意见，无法表示意见 Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality， professional behavior 职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为 Engagement letter 审计业务约定书 2.Planning and risk assessment 审计计划和风险评估 General principles 一般原则 Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度 Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险 Materiality （level），tolerable error 重要性水平，可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计计划 Audit documentation：working papers 审计记录：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用专家工作 Rely on the work of internal audit
外贸常见词汇缩写大全 欧阳光明（2021.03.07） A A.R 一一 All Risks 一切险 ANER 一一Asia NorthAmerica EastboundRate 亚洲北美东行运费协定 AWB 一一 airway bill 空运提单 ATTN 一一 attention 注意 a/c 一一 account no. 账户 ASAP 一一 As soon as possible 越快越好 B.D.I 一一 Both Days Inclusive 包括头尾两天 BAF 一一 Bunker Adjustment Factor 燃油附加费 B/L 一一 Bill of Lading 海运提单 B/ldg.一一 B/L Bill of Lading 提单 Bs/L 一一 Bills of Lading 提单 (复数) B/R 一一买价 Buying Rate Bal. 一一 Balance 差额 bar. or brl. 一一 barrel 桶; 琵琶桶 B.B. clause 一一 Both to blame collision clause 船舶互撞条款 B/C 一一 Bills for collection 托收单据 B.C. 一一 before Christ 公元前 b.d. 一一 brought down 转下 B.D. 一一 Bank draft 银行汇票 Bill Discounted 一一贴现票据 bdle. ; bdl. 一一 bundle 把; 捆 b.e. ; B/E ; B. EX. 一一 Bill of Exchange 汇票 B.f. 一一 Brought forward 接下页 B/G 一一 Bonded goods 保税货物 bg. ; b/s 一一 bag(s) 袋 bkg. 一一 backing 银行业务 bkt. 一一 basket 篮; 筐 bl.; bls. 一一 bale(s) 包 bldg. 一一 building 大厦 bls. 一一 Bales 包 , barrels 桶 bot. ; bott. ; btl 一一 bottle 瓶
外贸订单相关词汇 分批订单:split order 出口订单:export order 进口订单:import order 已收到订单: oder on hand 领到订单: order booked 寄出订单: order given 收到订单:received order 邮购:mail order 新订单:new order 口头订单:verbal order 电报订单:cable order||telegraphic order 试验订购||试购:trial order 向..寄出订单:to order from||to give an order for||to place an order with||to put in an order||to pass an order 对..订货:to pass one an order 不订货:to pass with an order 对..传达订货:to transmit an order to one 接到订单||收到订单:to receive an order 寄空白订单:to place an order in blank 订货||已列帐:to take an order||to book an order 接受订单||接受订货:to accept an order||to take an order 决定成交:to close an order
执行订单:to fill an order||to execute an order||to attend to an order||to put an order through 完成订货||已交货:to complete an order 寄送一份订单:to send an order 发货||寄出货品:to dispatch an order 装船||已装船:to ship an order 改变订货||变更订单:to modify an order||to make alterrations in an order 继续订货:to repeat an order 取消订货||撤消订单to cancel an order 确认订货:to confirm an order 已将订货列帐:to book an order 增加订货:to increase an order 将定货增加一倍:to duplicate an order 减少订货:to reduce an order 请求订货:to solicit an order||to invite an order 错过一次订货:to miss an order 依照某人指示:to make to order of 按照订单:as per order||as ordered||as one wishes 费用:charges 免费:free of charges 买方负责费用||对方负责费用:charges forward 费用已付||卖方已付杂费:charges paid||charges prepaid 装运单据||装货单:Shipping Documents 海运提单:bill of lading B/L 海运保险:marine insurance policy
1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款挂牌 6 accounts receivable 应收账款 7 accruals listing 应计项目挂牌 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 年老的分析（法,学）研究 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误 16 appointment ethics 任命伦理学 17 appointment 任命 18 associated firms 联合的坚挺 19 association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA） 20 assurance engagement 保证债务 21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索
外贸常用词汇 第一期:General Terms 1. establishing business relation-建立业务关系 2. inquiry-询盘 3. offer-报盘 4. counter offer-还盘 5. quantity-数量 6. packing-包装 7. time of shipment-装运期 8. price-价格 9. discount-折扣 10. terms of payment-支付条款 11. insurance-保险 12. commodity inspection-商品检验 13. acceptance-接受 14. signing a contract-签订合同 15. claim-索赔 16. agency-代理 17. commission-佣金 18. exclusive sales-包销独家销售 19. joint venture-合资企业 20. compensation trade-补偿贸易 21. processing and assembling trade-加工装配贸易 22. the terms of international trade-国际贸易术语 第二期:Establishing business relation 建立业务关系 1. recommendation 推荐、介绍 2. inform 通知 3. enter into business relations 建立业务关系 4. catalogue 目录 5. for your reference 供您参考 6. specific inquiry 具体询价 7. promptly 立即 8. representative 代表 9. chamber of commerce 商会 10. specialize in 专营 11. on the bases of equality and mutual benefit 在平等互利的基础上 12. pamphlet 小册子 13. a range of 一套
外贸常用英语词汇 1.商品品质数量包装价格 品质条件 品质quality 规格specifications 等级grade 标准standard 样品sample 色彩样品colour sample 款式样品pattern sample 原样original sample 复样duplicate sample 对等样品countersample 参考样品reference sample 封样sealed sample 代表性样品representative sample 商品目录catalogue 宣传小册pamphlet 说明书description 公差tolerance 货号article No. 花色（搭配）assortment 增减5% plus or minus 大路货（良好平均品质）fair average quality 数量条件 个数pcs 长度length 面积area 体积volume 容积capacity 净重net weight 毛重gross weight 皮重tare 毛作净gross for net 溢短装条款more or less clause 重量weight 装运重量shipping weight 卸货重量landed weight 理论重量theoretical weight 公吨metric ton 长吨long ton 短吨short ton 公斤kilogram, kilo, kg 磅pound, lb 盎司ounce, oz 件piece 双pair 打dozen 令ream 套set l 立方米cubic meter 升litre 加仑gallon 蒲式耳bushel 公制metric system 英制british system 美制 包装方法 起泡包装blister packing 中性包装neutral packing 吸塑包装skin packing 挂式包装hanging packing 引某人注目catch sb's eye 唛头mark 无牌的包装unlabelled packing 散装in bulk 散装in loose packing 裸装nude packing 整批包装bulk pack 零售包装consumer pack 大包装large packing 小包装inner packing, external packing, end packing ,压缩包装shrunk packaging 喷泡沫包装foam-spary packaging 礼品包装gift-wrap 袋bag, sack 麻袋jute bag 塑料袋polythelene bag, plastic bag 尼龙绳网袋polythelene net 拉链袋zippered bag 箱case, chest 盒box 木箱wooden case 纸箱carton 集装箱container 板条箱rate 纤维板箱fibre board case 小包packet 包bale 捆bundle 罐头tin , can 篮，篓，筐basket 竹篓bamboo basket 瓶bottle 小木桶wooden keg 大桶hogshead 铁桶iron drum 铁桶cylinder
审计英语词汇 audit 审计 attestation 鉴证 audit of financial statements 财务报表审计 high levels of assurance 高水平保证 compilation 编制 reliability 可靠性 relevance 相关性 professional skepticism 职业谨慎 objectivity 客观性 professional competence 专业胜任能力 audit engagement letter 业务约定书 the client 委托人 the existing CPA 现任注册会计师 the successor CPA 后任注册会计师 the preceding CPA前任注册会计师 issue the audit report 出具审计报告 the board of directors 董事会 determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a general knowledge of ——初步了解―――的情况 a more knowledge of——进一步了解的情况 the prior year’s working papers 以前年度工作底稿 minutes of meeting 会议纪要 business risks 经营风险 accounting estimate 会计估计 management representations 管理层声明
going concern assumption 持续经营假设 audit plan 审计计划 fraud舞弊 misappropriation of assets 侵占资产 materiality 重要性 misstatements or omissions 错报或漏报 subsequent events 期后事项 audit risk 审计风险 detection risk 检查风险 inappropriate audit opinion 不适当的审计意见 material misstatement 重大的错报 tolerable misstatement 可容忍错报 the acceptable level of detection risk 可接受的检查风险walk-through test 穿行测试 flow chart 流程图 audit evidence 审计证据 substantive procedures 实质性程序 assertions 认定 existence 存在 occurrence 发生 completeness 完整性 rights and obligations 权利和义务 valuation and allocation 计价和分摊 cutoff 截止 accuracy 准确性 classification 分类 inspection 检查 supervision of counting 监盘
外贸单证英语(常用英语词汇及缩写) 大全 1.revocable L/C/irrevocable L/C可撤销信用证/不可撤销信用证 2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证 3.sight L/C/usance L/C 即期信用证/远期信用证 4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证 5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证 6.revolving L/C 循环信用证 7.L/C with T/T reimbursement clause 带电汇条款信用证 8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证 9.documentary L/C/clean L/C 跟单信用证/光票信用证 10.deferred payment L/C/anticipatory L/C延付信用证/预支信用证 11.back to back L/Creciprocal L/C对背信用证/对开信用证 12.traveller's L/C(or:circular L/C)旅行信用证 跟单文据 1.available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款 2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有（×）的单据 3.accompanied against to documents hereinafter随附下列单据 4.accompanied by following documents随附下列单据 5.documents required单据要求 6.accompanied by the following documents marked(×)in duplicate 随附下列注有（×）的单据一式两份 7.drafts are to be accompanied by…汇票要随附（指单据）…… 汇票种类 1.the kinds of drafts汇票种类 (1)available by drafts at sight凭即期汇票付款 (2)draft(s) to be drawn at 30 days sight开立30天的期票 (3)sight drafs 即期汇票 (4)time drafts 原期汇票
年度审计报告中的会计及审计英语 English for Accounting & Auditing in Annual Repor 主要内容 Contents 年度审计报告框架 Framework of Annual Report 年度审计报告中所应用的相关专业会计及审计英语 Accounting and Audit English in Annual Report 年度审计报告框架 Framework of Annual Report 审计意见Audit opinion 管理层责任Management’s Responsibility for the Financial Statements 注册会计师责任Auditors’ Responsibility 审计意见Auditor’s Opinion 管理层财务报表Management Financial statements 资产负债表Balance Sheet 利润表Income Statements 现金流量表Cash flow statement 财务报表附注Notes to the financial statements 年度审计报告范例-管理层责任(1) Example - Management’s Responsibility(1) 按照中华人民共和国财政部颁布的企业会计准则的规定编制财务报表是贵公司管理层的责任。 The Company’s management is responsible for the pre paration of these financial statements in accordance with China Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 年度审计报告范例-管理层责任(2) Example - Management’s Responsibility (2) 这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。 This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
外贸常见词汇缩写大全 A A.R 一一All Risks 一切险ANER 一一Asia NorthAmerica EastboundRate 亚洲北美东行运费协定AW B 一一airway bill 空运提单ATTN 一一attention 注意a/c 一一account no. 账户 ASAP 一一As soon as possible 越快越好B.D.I 一一Both Days Inclusive 包括头尾两天BAF 一一Bunker Adjustment Factor 燃油附加费B/L 一一Bill of Lading 海运提单B/ldg.一一B/L Bill of Lading 提单Bs/L 一一Bills of Lading 提单（复数）B/R 一一买价Buying Rate Bal. 一一Balance 差额bar. or brl. 一一barrel 桶; 琵琶桶B.B. clause 一一Both to blame collision clause 船舶互撞条款B/C 一一Bills for collection 托收单据 B.C. 一一before Christ 公元前b.d. 一一brought down 转下B.D. 一一Bank draft 银行汇票Bill Discounted 一一贴现票据bdle. ; bdl. 一一bundle 把; 捆 b.e. ; B/E ; B. EX. 一一Bill of Exchange 汇票B.f. 一一Brought forward 接下页B/G 一一Bonded goods 保税货物bg. ; b/s 一一bag（s）袋bkg. 一一backing 银行业务bkt. 一一basket 篮; 筐bl.; bls. 一一bale（s）包bldg. 一一building 大厦bls. 一一Bales 包, barrels 桶bot. ; bott. ; btl 一一bottle 瓶br. 一一brand 商标; 牌Brkge. 一一breakage 破碎brls. 一一barrels 桶; 琵琶桶bu. 一一bushel 蒲式耳bx. 一一box 箱bxs. 一一boxes 箱（复数）, 盒（复数）Bal. 一一Ballance 余额CFR 一一cost and freight 成本加运费价（……指定目的港） C&F 一一COST AND FREIGHT 成本加海运费 CIF 一一COST INSURANCE AND FREIGHT 成本、保险费加运费付至(……指定目的港) CPT 一一Carriage Paid To 运费付至(……指定目的港) CIP 一一Carriage and Insurance Paid To 运费、保险费付至(……指定目的地) COD 一一cash on delivery/collect on delivery 货到付款 CCA 一一current cost accounting 现实成本会计 Contract change authorization 一一合同更改批准 Changed carriage advice 一一变更货运通知 C.Y. 一一Container Yard 集装箱堆场 CFS 一一CARGO FREIGHT STATION 散装仓库 C/D 一一(customs declaration)报关单 C.C 一一COLLECT 运费到付 C.C.O.V 一一价值,产地联合证明书 CCPIT 一一中国国际贸易促进委员会 CNTR NO. 一一CONTAINER NUMBER 柜号 C.O 一一certificate of origin 原产地证 CTN/CTNS 一一carton/cartons 纸箱 C.S.C 一一Container Service Charge 货柜服务费 C/(CNEE) 一一Consignee 收货人 CAF 一一Currency Adjustment Factor 货币汇率附加费 CHB 一一Customs House Broker 报关行
175个常用医学名词解释 1.胃肠激素：由胃肠粘膜内分泌细胞分泌的激素。 2.基础代谢率：在基础状态下，清醒、安静、空腹时，单位时间的能量代谢。 3.呆小症：幼儿时期甲状腺功能低下，生长缓慢、身体矮小，而且智力低下，称呆小症。 4.兴奋性：细胞在受刺激时产生动作电位(即兴奋)的能力。 5.肺通气量：每分钟进或出肺的气体总量。 6.球-管平衡：近球小管的重吸收率始终占肾小球滤过率的65%～70%。 7.激素：由内分泌细胞分泌的在细胞之间传递信息的高效能生物活性物质。 8.胃容受性舒张：咀嚼吞咽时，食物刺激咽、食管感受器，通过迷走N反射性地引起胃头区(胃底和胃体)肌肉舒张。 9.静息电位：兴奋细胞处于安静状态下，在细胞内外所记录的电位差称为静息电位。 10.牵涉痛：由于内脏疾病引起的体表部位疼痛或痛觉过敏。 11.内环境：是细胞生存的环境，指细胞外液。 12.射血分数：搏出量占心室舒张末期容积的百分比。安静状态健康成人的射血分数约为55%～65%。 13.血细胞比容：红细胞占全血的容积百分比。
14.Hb氧饱和度：Hb氧含量占Hb氧容量的百分比。 15.牵涉痛：内脏疾病常引起体表部位发生疼痛，或者痛觉过敏。 16.容受性舒张：食物刺激口、舌、咽和食道等处的感受器反射性经迷走神经引起胃底和胃体舒张。 17.近点：眼尽最大能力调节后看清物体的最近距离。 18.肾小球滤过率：单位时间内两肾生成的超滤液总量。 19.阈电位：在刺激作用下，静息电位从最大值降低到将能引起扩布性动作电位时的膜电位或可兴奋组织受到刺激去极化过程中，能引起动作电位的临界膜电位水平。 20.肺泡通气/血流量比值：肺泡通气量与每分钟肺血流量的比值。 21.平均动脉压：一个心动周期中动脉压的平均值。 22.呼吸：机体与环境之间的气体交换过程。 23.消化：食物在消化道内被分解为可吸收物质的过程。 24.牵张反射：有神经支配的骨骼肌受到外力牵拉而伸长时，能反射性地引起受牵拉的同一块肌肉发生收缩。 25.蛋白质的三级结构：整个多肽链的空间排布。(或：在二级结构基础上进一步折叠卷曲形成的空间结构，反映所有原子的空间排布。) 26.酶的别构调节：特定小分子物质与酶结合后，使酶蛋白的空间结构改变、酶活性变化，这种调节酶活性的方式称为酶的别构调节。
常用审计英语词汇 1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款列表 6 accounts receivable 应收账款 7 accruals listing 应计项目列表 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 账龄分析 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误分析 15 anomalous error 反常的错误 16 appointment ethics 接受任命的相关职业道德考虑 17 appointment 任命 18 associated firms 关联公司 19 association of chartered certified accounts（ACCA）英国特许注册会计师公会 20 assurance engagement 保证约定
21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 作为沟通方式的审计报告 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员调配 36 audit timing 审计时间安排 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计人员的审慎职责 40 auditors report 审计报告 41 authority attached to ISAs 遵守国际审计准则
1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.doczj.com/doc/6b18002318.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 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 27.a general knowledge of 初步了解―――的情况 28.a more knowledge of 进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 https://www.doczj.com/doc/6b18002318.html,munication沟通 67.flowchart 流程图 68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions认定 72.esistence存在 73.occurrence发生 https://www.doczj.com/doc/6b18002318.html,pleteness完整性 75.rightsand obligations 权利和义务 76.valuationand allocation 计价和分摊 77.cutoff截止 78.accuracy准确性 79.classification分类 80.inspection检查 81.supervision of counting 监盘 82.observation观察