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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 Vy+UOV&v-  
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  1.audit   审计 !X 8<;e}2  
  2.attestation   鉴证 d|~A>YZ  
  3.credibility   可信赖程度 N3C 8%  
  4.audit of financial statements 财务报表审计 Po+tk5}''5  
  5.agreed-upon procedures 执行商定程序 z'9Mg]&>  
  6.high levels of assurance 高水平保证 "@h 5 SF  
  7.compilation 编制 aucQZD-_"  
  8.reliability 可靠性 <kY ||  
  9.relevance 相关性 _mi(:s(  
  10.professional skepticism 职业谨慎 zSU06Y  
  11.objectivity 客观性 BAUo`el5  
  12. professional competence 专业胜任能力 Wd 0$t    
  13.Senior/CPA-in-charge 项目经理 {1jywb }  
  14.audit engagement letter 业务约定书 P2Or|_z  
  15.recurring audit 连续审计 qUW>qi ,  
  16.the client 委托人 vW\|% @hW,  
  17.change CPA 更换注册会计 HDTdOG)  
  18.the existing CPA 现任注册会计师 #"Wh$ x%  
  19.the successor CPA 后任注册会计师 Nvef+L,v  
  20.the preceding CPA前任注册会计师 DJm/:td  
  21.issue the audit report 出具审计报告 Q302!N  
  22.expert 专家 lvyD#|P  
  23.the board of directors 董事会 6BPZ 2EQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 REmD*gf  
  25.assess material misstatement risks评估重大错报风险  fK$N|r  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 FyZiiH4|  
  27.a general knowledge of —— 初步了解―――的情况 H=7z d|W  
  28.a more knowledge of—— 进一步了解的情况 [xVE0l*\   
  29.the prior year‘s working papers 以前年度工作底稿 o4Bl!7U  
  30.minutes of meeting 会议纪要 CCX!>k]  
  31.business risks 经营风险 <_|H]^ o  
  32.appropriateness 适当性 V r0-/T  
  33.accounting estimate 会计估计 4cO||OsMU  
  34.management representations 管理层声明 ,0~/ Cn  
  35.going concern assumption 持续经营假设 8J- ;/  
  36.audit plan 审计计划 jgr2qSU C  
  37.significant audit areas 重点审计领域 E9Q?@'h  
  38.error 错误  })l+-H"  
  39.fraud舞弊 .%@=,+nqz  
  40.modified or additional procedures 修改或追加审计程序 OoFQ@zE7%  
  41.misappropriation of assets 侵占资产 ,8F?v~C  
  42.transactions without substance 虚假交易  xYMNyj~  
  43.unusual pressures 异常压力 iZ`1Dzxgk  
  44.the suspected noncompliance 涉嫌存在违法行为 EmDA\9~@R  
  45.materialiy 重要性 10/N-=NG18  
  46.exceed the materiality level 超过重要性水平 z"eh.&T  
  47.approach the materiality level 接近重要性水平 aE_)iE|  
  48.an acceptably low level 可接受水平 :*2+ t-  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3xW;qNj:!l  
  50.misstatements or omissions 错报或漏报 UeRx ^  
  51.aggregate 总计 S*H :/Ip  
  52.subsequent events 期后事项 ]c8$%  
  53.adjust the financial statements 调整财务报表 =f)S=0UF  
  54.perform additional audit procedures 实施追加的审计程序 YL lw:jN  
  55.audit risk 审计风险 *5i~N }  
  56.detection risk 检查风险 GXEOgf#i  
  57.inappropriate audit opinion 不适当的审计意见 #"M 'Cs  
  58.material misstatement 重大的错报 x*#F|N4~',  
  59.tolerable misstatement 可容忍错报 lA4Bq  
  60.the acceptable level of detection risk 可接受的检查风险 3q:-98DT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5k`[a93T  
  62.simall business 小规模企业 !U"1ZsO)l  
  63.accounting system 会计系统 g~L1e5C]z  
  64.test of control 控制测试 y*M,&,$  
  65.walk-through test 穿行测试 S?{|qlpy  
  66.communication 沟通 M} IRagm  
  67.flow chart 流程图 VA _O0y2  
  68.reperformance of internal control 重新执行 Ih}I`wY-  
  69.audit evidence 审计证据 mu1oD;lQ  
  70.substantive procedures 实质性程序 (BC3[R@/l  
  71.assertions 认定 JlsRP  
  72.esistence 存在 ^i{B8]2,  
  73.occurrence 发生 r +] J {k  
  74.completeness 完整性 Z`xz|:D+  
  75.rights and obligations 权利和义务 [Cz.K?+#M  
  76.valuation and allocation 计价和分摊 j$*]'s&_hZ  
  77.cutoff 截止 xG_ ;F  
  78.accuracy 准确性 LnJ/t(KV  
  79.classification 分类 y+RT[*bX5o  
  80.inspection 检查 y(:hN)  
  81.supervision of counting 监盘 s,^?|Eo;0  
  82.observation 观察  ]{OEU]I@  
  83.confirmation 函证 O.=~/!(  
  84.computation 计算 do{#y*B/g!  
  85.analytical procedures 分析程序 NQ<~$+{  
  86.vouch 核对 +G&h  
  87.trace 追查 z9$x9u  
  88.audit sampling 审计抽样 \n8 50PS  
  89.error 误差 [;VNuF  
  90.expected error 预期误差 &Ko}Pv  
  91.population 总体 qy@gW@IU  
  92.sampling risk 抽样风险 9`^VuC'  
  93.non- sampling risk 非抽样风险 qH6DZ |  
  94.sampling unit 抽样单位 t8s1d  
  95.statistical sampling 统计抽样 zQ {g~x  
  96.tolerable error 可容忍误差 K0]'v>AWr  
  97.the risk of under reliance 信赖不足风险 $*%Ml+H-  
  98.the risk of over reliance 信赖过度风险 0$,Ag;"^?  
  99.the risk of incorrect rejection 误拒风险 $B4}('&4FQ  
  100. the risk of incorrect acceptance 误受风险 ^h^2='p  
  101.working trial balance 试算平衡表 w2~(/RgO  
  102.index and cross-referencing 索引和交叉索引 b]s=Uv#)  
  103.cash receipt 现金收入 .jr1<LE  
  104.cash disbursement 现金支出 G=3/PYp  
  105.bank statement 银行对账单 w\_NrsO!x  
  106.bank reconciliation 银行存款余额调节表 j:|60hDz^  
  107.balance sheet date 资产负债表日 'N5qX>Ob  
  108.net realizable value 可变现净值 q4 'x'8  
  109.storeroom 仓库 i#1T68y}  
  110.sale invoice 销售发票 =rgWO n8  
  111.price list 价目表 aQN`C {nY  
  112.positive confirmation request 积极式询证函 hzPx8sO  
  113.negative confirmation request 消极式询证函 vD) LRO Z  
  114.purchase requisition 请购单 CBSJY&:K  
  115.receiving report 验收报告 % @Ks<"9  
  116.gross margin 毛利 e=Kv[R'(M  
  117.manufacturing overhead 制造费用 5%?La`C9[  
  118.material requisition 领料单 (eJr-xZ/  
  119.inventory-taking 存货盘点 Ht EjM|zj  
  120.bond certificate 债券 N)  {  
  121.stock certificate 股票 #X"\:yN  
  122.audit report 审计报告 z.Y7u3K.8  
  123.entity 被审计单位 =Gd[Qn83.%  
  124.addressee of the audit report 审计报告的收件人 ]qXHalHY  
  125.unqualified opinion 无保留意见 .2 UUU\/5  
  126.qualified opinion 保留意见 yixW>W}  
  127.disclaimer of opinion 无法表示意见 ynM{hN.+H  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   v.6" <nT2  
  A (2)absorbed overhead 已吸收制造费用 4>Uo0NfL  
  A (3)absorption costing 吸收成本计算 ~c?yHpZx%  
  A (4)account 账户,报表   I6y&6g  
  A (5)accounting postulate 会计假设   ADv a@P  
  A (6)accounting series release 会计公告文件   qR]4m]o  
  A (7)accounting valuation 会计计价   8)"KPr63M  
  A (8)account sale 承销清单 <mY`<(bc  
  A (9)accountability concept 经营责任概念   EemKYcE@Nr  
  A (10)accountancy 会计职业   W %R h2l  
  A (11)accountant 会计师   L{^DZ g|E  
  A (12)accounting 会计   !kASEjFz|f  
  A (13)agency cost 代理成本   K!I]/0L  
  A (14)accounting bases 会计基础   ^#3$C?d  
  A (15)accounting manual 会计手册   V]k!]  
  A (16)accounting period 会计期间   {k?Y :  
  A (17)accounting policies 会计方针   >+vWtO 2  
  A (18)accounting rate of return 会计报酬率   XN=<s;U  
  A (19)accounting reference date 会计参照日   ;%dkwKO  
  A (20)accounting reference period 会计参照期间   ;S?1E:\av  
  A (21)accrual concept 应计概念   kP;:s  
  A (22)accrual expenses 应计费用   lBG* P >;  
  A (23)acid test ration 速动比率(酸性测试比率)   aGpRdF1;!  
  A (24)acquisition 购置   #(aROTV5a  
  A (25)acquisition accounting 收购会计   {tR=D_5  
  A (26)activity based accounting 作业基础成本计算   :-"J)^V  
  A (27)adjusting events 调整事项   zZ32K@  
  A (28)administrative expenses 行政管理费   3sp*.dk  
  A (29)advice note 发货通知   E=QL4*?   
  A (30)amortization 摊销   n"FOCcTIs  
  A (31)analytical review 分析性检查   &g& &-=7)  
  A (32)annual equivalent cost 年度等量成本法   m]"YR_  
  A (33)annual report and accounts 年度报告和报表   ]NFDE-Jz]  
  A (34)appraisal cost 检验成本   LG<lZ9+y  
  A (35)appropriation account 盈余分配账户   YSa:"A  
  A (36)articles of association 公司章程细则   -|)[s[T~m  
  A (37)assets 资产   qsk71L  
  A (38)assets cover 资产保障   IB!Wrnj?  
  A (39)asset value per share 每股资产价值   <q[ *kr  
  A (40)associated company 联营公司   EL}v>sC  
  A (41)attainable standard 可达标准   3&y u  
nr-mf]W&  
 A (42)attributable profit 可归属利润   _ZS<zQ'  
  A (43)audit 审计   }?fa+FQGp  
  A (44)audit report 审计报告   yPQ{tS*t  
  A (45)auditing standards 审计准则   @tj0Ir v  
  A (46)authorized share capital 额定股本   @n c!(P7_  
  A (47)available hours 可用小时   bR8)s{p6  
  A (48)avoidable costs 可避免成本 O4E2)N  
  B (49)back-to-back loan 易币贷款   23OV y^b  
  B (50)backflush accounting 倒退成本计算   qFs<s<]  
  B (51)bad debts 坏帐   %[Ds-my2  
  B (52)bad debts ratio 坏帐比率   $1dI  
  B (53)bank charges 银行手续费   zcZw}  
  B (54)bank overdraft 银行透支   ]cA~%$c89s  
  B (55)bank reconciliation 银行存款调节表   =VY4y]V  
  B (56)bank statement 银行对账单   3\WES!  
  B (57)bankruptcy 破产   =0f8W=d:Vr  
  B (58)basis of apportionment 分摊基础   AQV3ZVP  
  B (59)batch 批量   yv:NH|,/y  
  B (60)batch costing 分批成本计算   BuvBSLC~  
  B (61)beta factor B(市场)风险因素   7J;.T%4 l  
  B (62)bill 账单   )?xt=9Lh  
  B (63)bill of exchange 汇票   |1<Z3\+_/  
  B (64)bill of landing 提单   0[i]PgIH  
  B (65)bill of materials 用料预计单   d:wAI|  
  B (66)bill payable 应付票据   5-3gsy/Mo  
  B (67)bill receivable 应收票据   $U0(%lIU  
  B (68)bin card 存货记录卡   A+}4 N%kh  
  B (69)bonus 红利   PA=BNKlH  
  B (70)book-keeping 薄记   \c\=S  
  B (71)Boston classification 波士顿分类   #rC/y0niH  
  B (72)breakeven chart 保本图   U^YPL,m1  
  B (73)breakeven point 保本点   |kd^]! _  
  B (74)breaking-down time 复位时间   >lj3MNSH  
  B (75)budget 预算   }dR *bG  
  B (76)budget center 预算中心   MmK\|CtV  
  B (77)budget cost allowance 预算成本折让   o{hKt?  
  B (78)budget manual 预算手册   &p%ctg  
  B (79)budget period 预算期间   Wm,,OioK  
  B (80)budgetary control 预算控制   Tc*PDt0C  
  B (81)budgeted capacity 预算生产能力   (j /O=$mJ  
  B (82)burden 制造费用   3TtW2h>M  
  B (83)business center 经营中心   a&[nVu+  
  B (84)business entity 营业个体   ={ Hbx> p  
  B (85)business unit 经营单位   Zk[#B UA  
 B (86)buy-out management 管理性购买产权   xVe!  
  B (87)by-product 副产品 xle29:?l  
  C (88)called-up share capital 催缴股本   k8JPu"R  
  C (89)capacity 生产能力   PA/6l"-`3  
  C (90)capacity ratios 生产能力比率   O(d'8`8  
  C (91)capital 资本   <f6Oj`{f4  
  C (92)capital assets pricing model资本资产计价模式   IviWS84  
  C (93)capital commitment 承诺资本   LQjqwsuN{  
  C (94)capital employed 已运用的资本   2P =;r:cx  
  C (95)capital expenditure 资本支出   E$wB bm  
  C (96)capital expenditureauthorization 资本支出核准   ?xet:#R'  
  C (97)capital expenditure control 资本支出控制   >xjy P!bca  
  C (98)capital expenditure proposal资本支出申请   >']H)c'2  
  C (99)capital funding planning 资本基金筹集计划   dB5DJ:$W$  
  C (100)capital gain 资本收益   T,fz/5w  
  C (101)capital investment appraisal资本投资评估   'n no)kQ"  
  C (102)capital maintenance 资本保全   ^:j$p,0e*S  
  C (103)capital resource planning 资本资源计划   GM/1u fZH  
  C (104)capital surplus 资本盈余   xpk|?/6  
  C (105)capital turnover 资本周转率   Q'VS]n  
  C (106)card 记录卡   ||4Dtg K  
  C (107)cash 现金   7`}z7nk  
  C (108)cash account 现金账户   +\%z y=  
  C (109)cash book 现金账薄    V("1\  
  C (110)cash cow 金牛产品   (G VGoh&  
  C (111)cash flow 现金流量   p1nA7;B-m  
  C (112)cash discounted 现金贴现   hA8 zXk/'8  
  C (113)cash flow budget 现金流量预算   X`b5h}c  
  C (114)cash flow statement 现金流量表   S(6ZX>wv:  
  C (115)cash ledger 现金分类账   -,dQ&Qf?  
  C (116)cash limit 现金限额   1|VJN D  
  C (117)CCA 现时成本会计   YUE[eD/  
  C (118)center 中心   _+En%p.m  
  C (119)changeover time 变更时间   $#r(1 Ev  
  C (120)chartered entity 特许经济个体   E@Fen CF  
  C (121)cheque 支票   .vO.g/o  
  C (122)cheque register 支票登记薄   y6/X!+3+  
  C (123)coin analysis 零钱分类   K5SO($  
  C (124)classification 分类   [P/gM3*'  
  C (125)clock card 工时卡   iIFQRnpu;3  
  C (126)code 代码   Os{qpR^<I:  
  C (127)commitment accounting 承诺确认会计   3_$eQ`AAA  
  C (128)common cost 共同成本   lI 1lP 1  
  C (129)company limited byguarantee 有限担保责任公司   P `"7m-  
C (130)company limited shares 股份有限公司   8;8}Oq  
  C (131)competitive position 竞争能力状况   R5"p7>  
  C (132)concept 概念   G$ FBx  
  C (133)conglomerate 跨行业企业    o3=kF  
  C (134)consistency concept 一致性概念   0,/x#  
  C (135)consolidated accounts 合并报表   .a*$WGb  
  C (136)consolidation accounting 合并会计   +QX>:z  
  C (137)consortium 财团   l i-YkaP  
  C (138)contingency plan 应急计划   wY#mL1dF  
  C (139)contingent liabilities 或有负债   AX+d?M  
  C (140)continuous operation 连续生产   >9`ep7  
  C (141)contra 抵消   WFP\;(YV  
  C (142)contract cost 合同成本   `Tj}4f  
  C (143)contract costing 合同成本计算   4:$>,D\  
  C (144)contribution 贡献毛益   jhv1 D' >6  
  C (145)contribution centre 贡献中心   Z<W6Avr  
  C (146)contribution chart 贡献图   +`8) U3u0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $4 Uy3C+6  
  C (148)contribution to salesration 贡献毛益对销售比率   s?k[_|)!  
  C (149)control 控制   lIg2iun[n  
  C (150)control account 控制帐户   NrcCUZ .:N  
  C (151)control limits 控制限度   tHbPd.^  
  C (152)controllability concept 可控制概念   AvZ) 1(  
  C (153)controllable cost 可控制成本   s.'\&B[  
  C (154)conversion cost 加工成本   7-I>5 3@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Kdu\`c-lB  
  C (156)corporate appraisal 公司评估   *GP_ut%  
  C (157)corporate planning 公司计划    2p>SB/  
  C (158)corporate social reporting 公司社会报告   Cg pT(E\E  
  C (159)corporation 股份公司   I!gj;a?R  
  C (160)cost 成本   CDnz &?  
  C (161)cost account 成本帐户   N?0y<S ?!  
  C (162)cost accounting 成本会计   (PcK(C!}=\  
  C (163)cost accounting manual 成本手册   aa8Qs lm  
  C (164)cost accounts calendar 成本报表的日历时间   nM-SDVFM  
  C (165)cost adjustment 成本调整   sdYj'e:N  
  C (166)cost allocation 成本分配   u=o"^   
  C (167)cost apportionment 成本分摊   o '/C$E4W  
  C (168)cost attribution 成本归属   $3[\:+  
  C (169)cost audit 成本审计   mo[<4U ks  
  C (170)cost behaviour 成本性态   )C]&ui~1  
  C (171)cost benefit analysis 成本效益分析   D|j \ nQ  
  C (172)cost center 成本中心   :xS&Y\ry  
  C (173)cost driver 成本动因
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