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[资料下载]注会《审计》英语常用词汇 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
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注会《审计》英语常用词汇 ql],Wplg  
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  1.audit   审计 %]NbTTL  
  2.attestation   鉴证 O-G4^V8  
  3.credibility   可信赖程度 fa$ Fo(.  
  4.audit of financial statements 财务报表审计 =m:0#&t,*  
  5.agreed-upon procedures 执行商定程序 .lqo>Ta y  
  6.high levels of assurance 高水平保证 sYe Z.MacU  
  7.compilation 编制 Mj[ v _&N  
  8.reliability 可靠性 > Y LwWU<X  
  9.relevance 相关性 lPx4I  
  10.professional skepticism 职业谨慎 G`w7dn;&  
  11.objectivity 客观性 ]x ~H"<V  
  12. professional competence 专业胜任能力 |3vQmd !2}  
  13.Senior/CPA-in-charge 项目经理 <~f/T]E,  
  14.audit engagement letter 业务约定书 YsDn?pD@  
  15.recurring audit 连续审计 ][D<J0  
  16.the client 委托人 y|c]r!A  
  17.change CPA 更换注册会计 3vmZB2QG  
  18.the existing CPA 现任注册会计师 i9+V<'h  
  19.the successor CPA 后任注册会计师 84|Hn|4t  
  20.the preceding CPA前任注册会计师 ='YR;  
  21.issue the audit report 出具审计报告 x"*u98&3  
  22.expert 专家 E@t^IGD r  
  23.the board of directors 董事会 -<qci3Ba}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Kh3*\xT  
  25.assess material misstatement risks评估重大错报风险 *p+%&z_<  
  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 nIXq2TzJ  
  27.a general knowledge of —— 初步了解―――的情况 ,p0R 4gi  
  28.a more knowledge of—— 进一步了解的情况 ck-wMd  
  29.the prior year‘s working papers 以前年度工作底稿 lO)p  
  30.minutes of meeting 会议纪要 O+c@B}[!  
  31.business risks 经营风险 spgY &OI;  
  32.appropriateness 适当性 NNSn ]LP  
  33.accounting estimate 会计估计 |VTm5.23  
  34.management representations 管理层声明 N#Y4nllJ  
  35.going concern assumption 持续经营假设 >H[&Wa+_  
  36.audit plan 审计计划 ~E#>2Mh  
  37.significant audit areas 重点审计领域 R )ejIKtY  
  38.error 错误 pX|\J>u)  
  39.fraud舞弊 omY%sQ{)  
  40.modified or additional procedures 修改或追加审计程序 #;>J<>  
  41.misappropriation of assets 侵占资产 )k=8.j4  
  42.transactions without substance 虚假交易 7G!SlC X}W  
  43.unusual pressures 异常压力 Lab{?!E>U  
  44.the suspected noncompliance 涉嫌存在违法行为 Z=4Krfn  
  45.materialiy 重要性 3,W2CN}  
  46.exceed the materiality level 超过重要性水平 eQJLyeR+  
  47.approach the materiality level 接近重要性水平 1u 'x|Un  
  48.an acceptably low level 可接受水平 ,~%Qu~ \  
  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 U3az\ E)HV  
  50.misstatements or omissions 错报或漏报 RCnN+b:c  
  51.aggregate 总计 @C7#xGD  
  52.subsequent events 期后事项 0}-&v+  
  53.adjust the financial statements 调整财务报表 %TvunV7NQS  
  54.perform additional audit procedures 实施追加的审计程序 ^`Vt<DMT  
  55.audit risk 审计风险 M"ZP s   
  56.detection risk 检查风险 VTy! <I  
  57.inappropriate audit opinion 不适当的审计意见 'l)@MX bGL  
  58.material misstatement 重大的错报 {b8!YbG  
  59.tolerable misstatement 可容忍错报 '9]%#^[Q  
  60.the acceptable level of detection risk 可接受的检查风险 XBdC/DM[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 n-}.Yc  
  62.simall business 小规模企业 Ds$FO}KD{  
  63.accounting system 会计系统 NhS0D=v6  
  64.test of control 控制测试 iMYvCw/t6  
  65.walk-through test 穿行测试 e*:[#LJ]C  
  66.communication 沟通 e#) }.   
  67.flow chart 流程图 ]Y}faW(&Y  
  68.reperformance of internal control 重新执行 qXCl6Yo8  
  69.audit evidence 审计证据 /<Zy-+3  
  70.substantive procedures 实质性程序 t-3wjS1v  
  71.assertions 认定 45> w=O  
  72.esistence 存在 R1\cAP^ 0  
  73.occurrence 发生 >5i1M^g(  
  74.completeness 完整性 WQ|d;[E  
  75.rights and obligations 权利和义务 I^ppEgYSY  
  76.valuation and allocation 计价和分摊 yI h>j.P  
  77.cutoff 截止 )j]S ;Mr  
  78.accuracy 准确性 84cmPnaT  
  79.classification 分类 'w^1re= R  
  80.inspection 检查 "u3  
  81.supervision of counting 监盘 *<OWd'LI  
  82.observation 观察 t> -cTQm  
  83.confirmation 函证 Bm;{dO  
  84.computation 计算 qL ,QsRwN  
  85.analytical procedures 分析程序 dPPe_% Ilr  
  86.vouch 核对 tlA4oVII  
  87.trace 追查 *B#<5<T  
  88.audit sampling 审计抽样 x{&0:|bCs6  
  89.error 误差 vWXj6}  
  90.expected error 预期误差 fI t:eKHr  
  91.population 总体 uZW ?0W  
  92.sampling risk 抽样风险 u%JM0180  
  93.non- sampling risk 非抽样风险 kZWc(LwA  
  94.sampling unit 抽样单位 iEsI  
  95.statistical sampling 统计抽样 k$7-F3  
  96.tolerable error 可容忍误差 b^;19]/RW  
  97.the risk of under reliance 信赖不足风险  7=6p  
  98.the risk of over reliance 信赖过度风险 t&ztY] qh  
  99.the risk of incorrect rejection 误拒风险 @$F(({?  
  100. the risk of incorrect acceptance 误受风险 0 jVuF l  
  101.working trial balance 试算平衡表 ]9]3=;b>  
  102.index and cross-referencing 索引和交叉索引 = K"F!}  
  103.cash receipt 现金收入 +[zrU`!@  
  104.cash disbursement 现金支出 T=A7f6`  
  105.bank statement 银行对账单 v'Tk Kwl  
  106.bank reconciliation 银行存款余额调节表 `Btdp:j8i  
  107.balance sheet date 资产负债表日 ;_F iiBk7(  
  108.net realizable value 可变现净值 i/, G=yA  
  109.storeroom 仓库 Y L;ZZ2A  
  110.sale invoice 销售发票 }^pnwo9vV  
  111.price list 价目表 Z>7Oez>  
  112.positive confirmation request 积极式询证函 SrN0f0  
  113.negative confirmation request 消极式询证函 Iu[ ^"  
  114.purchase requisition 请购单 'lHtz ~[  
  115.receiving report 验收报告 \Nb6E&+  
  116.gross margin 毛利 @:oMlIw;  
  117.manufacturing overhead 制造费用 ]zhFFq`  
  118.material requisition 领料单 |*Z'WUv  
  119.inventory-taking 存货盘点 Njc3X@4=  
  120.bond certificate 债券 23U9+  
  121.stock certificate 股票 Yu9 Ccj`  
  122.audit report 审计报告 /7h}_zs6  
  123.entity 被审计单位 Ipb 4{A&"\  
  124.addressee of the audit report 审计报告的收件人 *O$kF.3q  
  125.unqualified opinion 无保留意见 O8[dPm W  
  126.qualified opinion 保留意见 ' f}^/`J  
  127.disclaimer of opinion 无法表示意见 B>o #eW  
  128.adverse opinion 否定意见
u8~.6]Ae  
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A (1)ABC 作业基础成本计算   4<ER dP7"-  
  A (2)absorbed overhead 已吸收制造费用 *[.+|v;A  
  A (3)absorption costing 吸收成本计算 [ j1SX-NX  
  A (4)account 账户,报表   #v89 `$#`2  
  A (5)accounting postulate 会计假设   Ts}5Nk8%  
  A (6)accounting series release 会计公告文件   n)sK#C-VA  
  A (7)accounting valuation 会计计价   :uu\q7@'  
  A (8)account sale 承销清单 !MTm4Ls  
  A (9)accountability concept 经营责任概念   7V 2%  
  A (10)accountancy 会计职业   $qP9EZ]JC  
  A (11)accountant 会计师   x|F6^d   
  A (12)accounting 会计   rfXM*h  
  A (13)agency cost 代理成本   ! r.X.C  
  A (14)accounting bases 会计基础   TJ?}5h5  
  A (15)accounting manual 会计手册   B5=L</Aj  
  A (16)accounting period 会计期间   |b'tf:l  
  A (17)accounting policies 会计方针   r\'3q '7p  
  A (18)accounting rate of return 会计报酬率   M\enjB7k  
  A (19)accounting reference date 会计参照日   ;}.jRmnJ  
  A (20)accounting reference period 会计参照期间   R+]Fh4t  
  A (21)accrual concept 应计概念   <*8nv.PX*  
  A (22)accrual expenses 应计费用   BXZ( %tnY  
  A (23)acid test ration 速动比率(酸性测试比率)   j<"0ym)A  
  A (24)acquisition 购置   9P{5bG0o8  
  A (25)acquisition accounting 收购会计   wrK$ZO]  
  A (26)activity based accounting 作业基础成本计算   qWw@6VvoQ  
  A (27)adjusting events 调整事项   Tk|0 scjE^  
  A (28)administrative expenses 行政管理费   U87VaUr  
  A (29)advice note 发货通知   No =f&GVg  
  A (30)amortization 摊销   c ?V,a`6  
  A (31)analytical review 分析性检查   dm8veKW'l  
  A (32)annual equivalent cost 年度等量成本法   L6r&Y~+/  
  A (33)annual report and accounts 年度报告和报表   k3sP,opacX  
  A (34)appraisal cost 检验成本   bsP:tFw>  
  A (35)appropriation account 盈余分配账户   ##}a0\x|  
  A (36)articles of association 公司章程细则   Af5In9WB5  
  A (37)assets 资产   UF,T  
  A (38)assets cover 资产保障   KD-0NO=oL  
  A (39)asset value per share 每股资产价值   Q]{DhDz ?+  
  A (40)associated company 联营公司   RNl%n}   
  A (41)attainable standard 可达标准   [9[tn -  
|os2@G$  
 A (42)attributable profit 可归属利润   T_5 E  
  A (43)audit 审计   @#*B|lHE  
  A (44)audit report 审计报告   B?#@<2*=L  
  A (45)auditing standards 审计准则   %QwMB`x  
  A (46)authorized share capital 额定股本   *M"lUw#(f  
  A (47)available hours 可用小时   0kmVP~K  
  A (48)avoidable costs 可避免成本 C\$7C5/  
  B (49)back-to-back loan 易币贷款   r} "T y  
  B (50)backflush accounting 倒退成本计算   :L*CL 8m  
  B (51)bad debts 坏帐   ^R>&^"oI  
  B (52)bad debts ratio 坏帐比率   H{p+gj^J  
  B (53)bank charges 银行手续费   _ F@>?\B  
  B (54)bank overdraft 银行透支   i]8zZRe  
  B (55)bank reconciliation 银行存款调节表   G]QD6b9~  
  B (56)bank statement 银行对账单   "W\ #d  
  B (57)bankruptcy 破产   #<yR:3  
  B (58)basis of apportionment 分摊基础   lq.AQ  
  B (59)batch 批量   top3o{ 4  
  B (60)batch costing 分批成本计算   34s:|w6y  
  B (61)beta factor B(市场)风险因素   A' dt WD  
  B (62)bill 账单   N{|N_}X`Y  
  B (63)bill of exchange 汇票   `=q)-y_C  
  B (64)bill of landing 提单   pf] sL/g  
  B (65)bill of materials 用料预计单   >jN)9}3>-#  
  B (66)bill payable 应付票据   D' uzH|z8  
  B (67)bill receivable 应收票据   +~w '?vNc  
  B (68)bin card 存货记录卡   D?X97jNm  
  B (69)bonus 红利   eR8h4M~O  
  B (70)book-keeping 薄记   O23f\pm&  
  B (71)Boston classification 波士顿分类   hb`b Q  
  B (72)breakeven chart 保本图   l#]Z?zW.  
  B (73)breakeven point 保本点   $Iqt c)DA  
  B (74)breaking-down time 复位时间   Q\ro )r  
  B (75)budget 预算   P(A%z2Ql  
  B (76)budget center 预算中心   a/>={mb Ki  
  B (77)budget cost allowance 预算成本折让   a&PoUwG  
  B (78)budget manual 预算手册   Z^h'&c#  
  B (79)budget period 预算期间   V , )kw{](  
  B (80)budgetary control 预算控制   jr~76  
  B (81)budgeted capacity 预算生产能力   ,+zLFQC0@  
  B (82)burden 制造费用   < 8WS YZ  
  B (83)business center 经营中心   . +.Y`0  
  B (84)business entity 营业个体   t=A| K    
  B (85)business unit 经营单位   G} }oeS  
 B (86)buy-out management 管理性购买产权   E hd*  
  B (87)by-product 副产品 RFQa9Rxk  
  C (88)called-up share capital 催缴股本   JGH9b!}-1  
  C (89)capacity 生产能力   j_p.KF'[?  
  C (90)capacity ratios 生产能力比率   d-xKm2sH  
  C (91)capital 资本   7&m*: J  
  C (92)capital assets pricing model资本资产计价模式   9Z7o?S";  
  C (93)capital commitment 承诺资本   5vg@zH\z  
  C (94)capital employed 已运用的资本   $~zqt%}  
  C (95)capital expenditure 资本支出   "+saI@G  
  C (96)capital expenditureauthorization 资本支出核准   PJh\U1Z  
  C (97)capital expenditure control 资本支出控制   d3^LalAp  
  C (98)capital expenditure proposal资本支出申请   8l;0)`PU  
  C (99)capital funding planning 资本基金筹集计划   TtKBok  
  C (100)capital gain 资本收益   +,c;Dff  
  C (101)capital investment appraisal资本投资评估   f>Bcr9]]  
  C (102)capital maintenance 资本保全   r{6 ,;  
  C (103)capital resource planning 资本资源计划   .:_dS=ut  
  C (104)capital surplus 资本盈余   v2rXuo  
  C (105)capital turnover 资本周转率   ROQk^  
  C (106)card 记录卡   Xo{Ce%L  
  C (107)cash 现金   f,`FbT  
  C (108)cash account 现金账户   /M B0%6m  
  C (109)cash book 现金账薄   `I_%`15>  
  C (110)cash cow 金牛产品   m!E36ce}  
  C (111)cash flow 现金流量   J"FKd3~:E  
  C (112)cash discounted 现金贴现   'fawpU|h  
  C (113)cash flow budget 现金流量预算   `=%[  
  C (114)cash flow statement 现金流量表   '2:Ily,S@  
  C (115)cash ledger 现金分类账   ^_)CQ%W?  
  C (116)cash limit 现金限额   ^ /:]HG  
  C (117)CCA 现时成本会计   K& 2p<\2  
  C (118)center 中心   ^x:4%%Q]l  
  C (119)changeover time 变更时间   N-K.#5  
  C (120)chartered entity 特许经济个体   Gash 3}+  
  C (121)cheque 支票   HmRwh  
  C (122)cheque register 支票登记薄   >2>xr"  
  C (123)coin analysis 零钱分类   hMhD(X  
  C (124)classification 分类   <Hm:#<\  
  C (125)clock card 工时卡   r/3 !~??x  
  C (126)code 代码   zXU E<\  
  C (127)commitment accounting 承诺确认会计   }u:^Mz  
  C (128)common cost 共同成本   hiU_r="*ox  
  C (129)company limited byguarantee 有限担保责任公司   @RbAC*Y]g  
C (130)company limited shares 股份有限公司   O&d(FJZ  
  C (131)competitive position 竞争能力状况   k 2;m"F  
  C (132)concept 概念   HRx#}hN?+  
  C (133)conglomerate 跨行业企业   YJeZ{Wws  
  C (134)consistency concept 一致性概念   S,Zjol%p  
  C (135)consolidated accounts 合并报表   pN4!*7M  
  C (136)consolidation accounting 合并会计   l]3g6c  
  C (137)consortium 财团   W+Gu\=s%O  
  C (138)contingency plan 应急计划   \+L_'*&8  
  C (139)contingent liabilities 或有负债   '>'h7F=tY  
  C (140)continuous operation 连续生产   UkXc7D^jwm  
  C (141)contra 抵消   E3NYUHfZ  
  C (142)contract cost 合同成本   Ob0=ZW`+&  
  C (143)contract costing 合同成本计算   % z8@;  
  C (144)contribution 贡献毛益   De:w(Rm  
  C (145)contribution centre 贡献中心   v`beql  
  C (146)contribution chart 贡献图   $V`O%Sz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?xUz{O0/  
  C (148)contribution to salesration 贡献毛益对销售比率   K%Q^2"Eb0  
  C (149)control 控制   [ .dNX  
  C (150)control account 控制帐户   !v`q%JW(  
  C (151)control limits 控制限度   0Xk;X1Xl  
  C (152)controllability concept 可控制概念   R&PQ[Xc  
  C (153)controllable cost 可控制成本   0SvPyf%AC  
  C (154)conversion cost 加工成本   v6f$N+4c  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _eO+O=j_x  
  C (156)corporate appraisal 公司评估   PMXnupt  
  C (157)corporate planning 公司计划   L[TL~@T   
  C (158)corporate social reporting 公司社会报告   \Xxx5:qM  
  C (159)corporation 股份公司   r]0o  
  C (160)cost 成本   BIV]4vl-&  
  C (161)cost account 成本帐户   *p.ELI1IC  
  C (162)cost accounting 成本会计   >]C;sP  
  C (163)cost accounting manual 成本手册   n!HFHy2  
  C (164)cost accounts calendar 成本报表的日历时间   b2p<!?  
  C (165)cost adjustment 成本调整   RA.@(DN&  
  C (166)cost allocation 成本分配   {6/%w,{,  
  C (167)cost apportionment 成本分摊   -6t# ?Dkc'  
  C (168)cost attribution 成本归属   "lN<v=  
  C (169)cost audit 成本审计   ]*zF#Voc  
  C (170)cost behaviour 成本性态   )](8 {}wo  
  C (171)cost benefit analysis 成本效益分析   i Cv &<C@  
  C (172)cost center 成本中心   jX+LI  
  C (173)cost driver 成本动因
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