注册会计师考试《审计》常用英文单词大全(5)

99.the risk of incorrect rejection 误拒风险 100. the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表

102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入

104.cash disbursement 现金支出

105.bank statement 银行对账单

106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日

realizable value 可变现净值

109.storeroom 仓库

110.sale invoice 销售发票

111.price list 价目表

112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单

115.receiving report 验收报告

116.gross margin 毛利

117.manufacturing overhead 制造费用

118.material requisition 领料单

119.inventory-taking 存货盘点

120.bond certificate 债券

121.stock certificate 股票

122.audit report 审计报告

123.entity 被审计单位