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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 E/Gs',Y  
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  1.audit   审计 DD{@lM\vc  
  2.attestation   鉴证 /)OO)B-r  
  3.credibility   可信赖程度 #(wz l  
  4.audit of financial statements 财务报表审计 6"c!tJc7j  
  5.agreed-upon procedures 执行商定程序 ?ia[KLt"  
  6.high levels of assurance 高水平保证 7-0twq   
  7.compilation 编制 ~}9H<K3V  
  8.reliability 可靠性 ,IX4Zo"a  
  9.relevance 相关性 t6>Q e  
  10.professional skepticism 职业谨慎 5~rY=0t  
  11.objectivity 客观性 Spw=+z<<Ub  
  12. professional competence 专业胜任能力 `0gK;D8t  
  13.Senior/CPA-in-charge 项目经理 K#pt8Q  
  14.audit engagement letter 业务约定书 O%h 97^%k  
  15.recurring audit 连续审计 cLk+( dn  
  16.the client 委托人 +OuG!3+w  
  17.change CPA 更换注册会计 MicVNs  
  18.the existing CPA 现任注册会计师 f(ec/0W  
  19.the successor CPA 后任注册会计师 q9Opa2  
  20.the preceding CPA前任注册会计师 Ku\#Wj|YrP  
  21.issue the audit report 出具审计报告 Q X5#$-H@  
  22.expert 专家 uN^qfJ'@ >  
  23.the board of directors 董事会 {qdhp_~^l  
  24.knowledge of the entity‘ s business 了解被审计单位情况 H" g&  
  25.assess material misstatement risks评估重大错报风险 8Nq Iz  
  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 6L% R@r  
  27.a general knowledge of —— 初步了解―――的情况 `pS)q x.a  
  28.a more knowledge of—— 进一步了解的情况 ,rPyXS9Sa{  
  29.the prior year‘s working papers 以前年度工作底稿 YVV $g-D}  
  30.minutes of meeting 会议纪要 xB] v  
  31.business risks 经营风险 &ZFAUE ,[  
  32.appropriateness 适当性 g. VIe  
  33.accounting estimate 会计估计 ialk6i![  
  34.management representations 管理层声明 ,]N%(>ot  
  35.going concern assumption 持续经营假设 X{5DPhB,  
  36.audit plan 审计计划 *bC^X'  
  37.significant audit areas 重点审计领域 aV%rq9Tp  
  38.error 错误 o8pe07n(W  
  39.fraud舞弊 iS W73P;)  
  40.modified or additional procedures 修改或追加审计程序 ~(E8~)f)  
  41.misappropriation of assets 侵占资产 w)>z3L m  
  42.transactions without substance 虚假交易 q2pao?aa  
  43.unusual pressures 异常压力 =ZL}Av}  
  44.the suspected noncompliance 涉嫌存在违法行为 xa^HU~  
  45.materialiy 重要性 j`pR;XL1[  
  46.exceed the materiality level 超过重要性水平 Kt7x'5  
  47.approach the materiality level 接近重要性水平 H%gD [!^  
  48.an acceptably low level 可接受水平 HWAqJb [  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 8WQ%rN={8  
  50.misstatements or omissions 错报或漏报 Xr;noV-X  
  51.aggregate 总计 &_^<B7aC'k  
  52.subsequent events 期后事项 _NW OSt  
  53.adjust the financial statements 调整财务报表 j %0_!*#3  
  54.perform additional audit procedures 实施追加的审计程序 (:muxby%  
  55.audit risk 审计风险 vrDRSc6_  
  56.detection risk 检查风险 ~7H.<kJt  
  57.inappropriate audit opinion 不适当的审计意见 c324@o^V  
  58.material misstatement 重大的错报 D6:J* F&?  
  59.tolerable misstatement 可容忍错报  0PbIWy'  
  60.the acceptable level of detection risk 可接受的检查风险 z=pV{ '  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {j@)sDM X  
  62.simall business 小规模企业 wLSYzz  
  63.accounting system 会计系统 #9"_|d=l  
  64.test of control 控制测试 1qN9bwRO  
  65.walk-through test 穿行测试 \+A<s,x  
  66.communication 沟通 9\0 K%LL  
  67.flow chart 流程图 <LZvh8  
  68.reperformance of internal control 重新执行 }}Uv0g8D  
  69.audit evidence 审计证据 ]997`,1b  
  70.substantive procedures 实质性程序 J8Db AB4X  
  71.assertions 认定 VMX XBa&  
  72.esistence 存在 &4FdA|9T  
  73.occurrence 发生 c'qM$KN9G  
  74.completeness 完整性 'Mqa2o'M  
  75.rights and obligations 权利和义务 JOq<lb=  
  76.valuation and allocation 计价和分摊 ]YzAcB.R  
  77.cutoff 截止 qnRzs  
  78.accuracy 准确性 9Q1GV>j>B  
  79.classification 分类 .?j8{>  
  80.inspection 检查 Oei2,3l,?  
  81.supervision of counting 监盘 N^N?! I  
  82.observation 观察 {`zF{AW8q  
  83.confirmation 函证 9F4|T7?  
  84.computation 计算 c[7qnSH  
  85.analytical procedures 分析程序 rT)R*3  
  86.vouch 核对 l d9#4D[#  
  87.trace 追查 t1^96@m^  
  88.audit sampling 审计抽样 rI789 q  
  89.error 误差 yBiwYk6  
  90.expected error 预期误差 N| LVLsK  
  91.population 总体 s30_lddD  
  92.sampling risk 抽样风险 =h;!#ZC  
  93.non- sampling risk 非抽样风险 #"JU39e  
  94.sampling unit 抽样单位 'b,D;'v  
  95.statistical sampling 统计抽样 es]m 6A  
  96.tolerable error 可容忍误差 }YO}LQ-|  
  97.the risk of under reliance 信赖不足风险 KJfyh=AD(  
  98.the risk of over reliance 信赖过度风险 C%>7mz-v5  
  99.the risk of incorrect rejection 误拒风险 uy{KV"%"^g  
  100. the risk of incorrect acceptance 误受风险 RJ44o>L4O  
  101.working trial balance 试算平衡表 M3kE91  
  102.index and cross-referencing 索引和交叉索引 L]}|{< 3\  
  103.cash receipt 现金收入 ]H[\~J  
  104.cash disbursement 现金支出 2[hl^f^%,  
  105.bank statement 银行对账单 | L&V-f&K  
  106.bank reconciliation 银行存款余额调节表 [_-K  
  107.balance sheet date 资产负债表日 N!,l4!M\N  
  108.net realizable value 可变现净值 iH=@``Z  
  109.storeroom 仓库 U?{j  
  110.sale invoice 销售发票 !Ua#smZ  
  111.price list 价目表 _C\b,D}p  
  112.positive confirmation request 积极式询证函 =x}/q4}L  
  113.negative confirmation request 消极式询证函 quYZD6IH  
  114.purchase requisition 请购单 Y."[k&P-  
  115.receiving report 验收报告 i=T/}c)  
  116.gross margin 毛利 "kC>EtaX  
  117.manufacturing overhead 制造费用 TbuR?#  
  118.material requisition 领料单 'c D"ZVm1  
  119.inventory-taking 存货盘点 '3VrHL@@g  
  120.bond certificate 债券 $u sU  
  121.stock certificate 股票 Vi_|m?E  
  122.audit report 审计报告 @Q!j7I  
  123.entity 被审计单位 mUbaR  
  124.addressee of the audit report 审计报告的收件人 * ?+!(E  
  125.unqualified opinion 无保留意见 ='j  
  126.qualified opinion 保留意见 0*/~9n-Vl  
  127.disclaimer of opinion 无法表示意见 )J0VB't  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `h'^S,'*  
  A (2)absorbed overhead 已吸收制造费用 HPQ,tlp6j  
  A (3)absorption costing 吸收成本计算 Me>'QVr  
  A (4)account 账户,报表   5UbVg  
  A (5)accounting postulate 会计假设   M ~IiJ9{  
  A (6)accounting series release 会计公告文件   ;Z*RCuwg  
  A (7)accounting valuation 会计计价   b4wJnmC8  
  A (8)account sale 承销清单 iC]} M  
  A (9)accountability concept 经营责任概念   4 #N#[;M  
  A (10)accountancy 会计职业   ;`+,gVrp  
  A (11)accountant 会计师   L%"Mp(gZ  
  A (12)accounting 会计   "<WS Es  
  A (13)agency cost 代理成本   AVjtK  
  A (14)accounting bases 会计基础   N_0O"" d  
  A (15)accounting manual 会计手册   j; C(:6#J  
  A (16)accounting period 会计期间   wF(FV4#gs  
  A (17)accounting policies 会计方针   [ % jg;m  
  A (18)accounting rate of return 会计报酬率   DxBt83e  
  A (19)accounting reference date 会计参照日   {~"=6iyj  
  A (20)accounting reference period 会计参照期间   1jyWP#M#  
  A (21)accrual concept 应计概念   [~3p+  
  A (22)accrual expenses 应计费用   (ni$wjq=z^  
  A (23)acid test ration 速动比率(酸性测试比率)   v\c3=DbO  
  A (24)acquisition 购置   aZRgd^4  
  A (25)acquisition accounting 收购会计   $4"OD"Z Cq  
  A (26)activity based accounting 作业基础成本计算   3kMiC$  
  A (27)adjusting events 调整事项   D-.>Dw:  
  A (28)administrative expenses 行政管理费   82vx:*Ip!}  
  A (29)advice note 发货通知   bCF63(0  
  A (30)amortization 摊销   ZS-9|EA<  
  A (31)analytical review 分析性检查   *Pl[a1=o  
  A (32)annual equivalent cost 年度等量成本法   o\#C] pp  
  A (33)annual report and accounts 年度报告和报表   uP$K{ )  
  A (34)appraisal cost 检验成本   -h_v(s2  
  A (35)appropriation account 盈余分配账户   ?>_.~b ~  
  A (36)articles of association 公司章程细则   @lX)dY  
  A (37)assets 资产   8yo9$~u;  
  A (38)assets cover 资产保障   F-Ea85/K@4  
  A (39)asset value per share 每股资产价值   R Mm`<:H_  
  A (40)associated company 联营公司   e.T5F`Du  
  A (41)attainable standard 可达标准   a AuQw  
oOlI*/OMb  
 A (42)attributable profit 可归属利润   Qi%A/~  
  A (43)audit 审计   JnZxP> 2B  
  A (44)audit report 审计报告   rcK*",>  
  A (45)auditing standards 审计准则   + y^s 6j}  
  A (46)authorized share capital 额定股本   [{ pc1U-  
  A (47)available hours 可用小时   4u&doSXR  
  A (48)avoidable costs 可避免成本 `uU@(  
  B (49)back-to-back loan 易币贷款   ObCwWj^qO  
  B (50)backflush accounting 倒退成本计算   r?Vob}'Pt]  
  B (51)bad debts 坏帐   D fb&/ }  
  B (52)bad debts ratio 坏帐比率   # k6;~  
  B (53)bank charges 银行手续费   "hvw2lyp3  
  B (54)bank overdraft 银行透支   S4_Y^   
  B (55)bank reconciliation 银行存款调节表   U:>O6"  
  B (56)bank statement 银行对账单   1/m/Iw@  
  B (57)bankruptcy 破产   r,}Zc W+  
  B (58)basis of apportionment 分摊基础   _,}Ye,(^=  
  B (59)batch 批量   nRGH58  
  B (60)batch costing 分批成本计算   $Z j.  
  B (61)beta factor B(市场)风险因素   ,d7@*>T&  
  B (62)bill 账单   & mWq 'h  
  B (63)bill of exchange 汇票   ";~#epPkX  
  B (64)bill of landing 提单   n)0{mDf%  
  B (65)bill of materials 用料预计单   roKiSE`  
  B (66)bill payable 应付票据   QZ6M,\  
  B (67)bill receivable 应收票据   pUmB h  
  B (68)bin card 存货记录卡   ji2#O.  
  B (69)bonus 红利   YJ9_cA'A  
  B (70)book-keeping 薄记   5&>(|Y~I  
  B (71)Boston classification 波士顿分类   jsR1jou6  
  B (72)breakeven chart 保本图   ^uj+d"a)  
  B (73)breakeven point 保本点   ?`vb\K<5H;  
  B (74)breaking-down time 复位时间   Xy{b(b;9  
  B (75)budget 预算   ,QQ:o'I!  
  B (76)budget center 预算中心   K5KN}sRs"  
  B (77)budget cost allowance 预算成本折让   UY+~xzm  
  B (78)budget manual 预算手册   p.%$  
  B (79)budget period 预算期间   ~ce. &C7cR  
  B (80)budgetary control 预算控制   6/z}-;,W'  
  B (81)budgeted capacity 预算生产能力   $5A XE;~{  
  B (82)burden 制造费用   2/~v  
  B (83)business center 经营中心   1$|z%(  
  B (84)business entity 营业个体   YGHWO#!G p  
  B (85)business unit 经营单位   z TK  
 B (86)buy-out management 管理性购买产权   "7 l}X{b  
  B (87)by-product 副产品 ._yr7uY[M  
  C (88)called-up share capital 催缴股本   8P*n|]B.'  
  C (89)capacity 生产能力   Ip4~qGJ  
  C (90)capacity ratios 生产能力比率   {R#nGsrt;  
  C (91)capital 资本   ka'MF;!rc  
  C (92)capital assets pricing model资本资产计价模式   ;(afz?T  
  C (93)capital commitment 承诺资本   3.jwOFH$  
  C (94)capital employed 已运用的资本   %*uqtw8  
  C (95)capital expenditure 资本支出   \)v.dQ!  
  C (96)capital expenditureauthorization 资本支出核准   <7zpHSFBq  
  C (97)capital expenditure control 资本支出控制   j)uIe)wZw  
  C (98)capital expenditure proposal资本支出申请   +n:#Uf)  
  C (99)capital funding planning 资本基金筹集计划   Q.fBuF  
  C (100)capital gain 资本收益   s:_5p`w>  
  C (101)capital investment appraisal资本投资评估   OT[t EqQ  
  C (102)capital maintenance 资本保全   /Iskjcc60W  
  C (103)capital resource planning 资本资源计划   `i{:mio  
  C (104)capital surplus 资本盈余   c qq+#39iC  
  C (105)capital turnover 资本周转率   DK- =Q~`!  
  C (106)card 记录卡   VcP#/&B|  
  C (107)cash 现金   P8EGd}2{8  
  C (108)cash account 现金账户   X bg7mj9c  
  C (109)cash book 现金账薄   k >MgrtJI  
  C (110)cash cow 金牛产品   R|vF*0)>W  
  C (111)cash flow 现金流量   9\;EX  
  C (112)cash discounted 现金贴现   9qPP{K,Pq2  
  C (113)cash flow budget 现金流量预算   c{ <3\  
  C (114)cash flow statement 现金流量表   ]* Hz'  
  C (115)cash ledger 现金分类账   vi2xonq^  
  C (116)cash limit 现金限额   qN)cB?+  
  C (117)CCA 现时成本会计   LgaJp_d>9*  
  C (118)center 中心   WP>O7[|  
  C (119)changeover time 变更时间    WsoB!m  
  C (120)chartered entity 特许经济个体   <s:Xj  
  C (121)cheque 支票   #4hP_Vhc  
  C (122)cheque register 支票登记薄   p?`N<ykF<  
  C (123)coin analysis 零钱分类   yTEuf@  
  C (124)classification 分类   Uag1vW,c  
  C (125)clock card 工时卡   =FKB)#N  
  C (126)code 代码   OU##A:gI  
  C (127)commitment accounting 承诺确认会计   M]2 c-  
  C (128)common cost 共同成本   zb4g\H 0  
  C (129)company limited byguarantee 有限担保责任公司   P-mrH  
C (130)company limited shares 股份有限公司   H^s SHj  
  C (131)competitive position 竞争能力状况   E,X,RM~ +D  
  C (132)concept 概念   ygPZkvZ  
  C (133)conglomerate 跨行业企业   N+tS:$V  
  C (134)consistency concept 一致性概念   4rx|6NV6  
  C (135)consolidated accounts 合并报表   '-x%?Ll  
  C (136)consolidation accounting 合并会计   ~% c->\Q  
  C (137)consortium 财团   `+6HHtF  
  C (138)contingency plan 应急计划   U".-C`4v  
  C (139)contingent liabilities 或有负债   :JS} (  
  C (140)continuous operation 连续生产   (y36NH+  
  C (141)contra 抵消   W6PGv1iaW>  
  C (142)contract cost 合同成本   W) _B(;$]  
  C (143)contract costing 合同成本计算   8 2qe|XD4p  
  C (144)contribution 贡献毛益   %{{#Q]]&  
  C (145)contribution centre 贡献中心   KYQ6U.%W  
  C (146)contribution chart 贡献图   ^>" ?!lv  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   }lY-_y  
  C (148)contribution to salesration 贡献毛益对销售比率   v+OVZDf  
  C (149)control 控制   oHYD6 qJX{  
  C (150)control account 控制帐户   <(^pHv7Q  
  C (151)control limits 控制限度   -"<f(  
  C (152)controllability concept 可控制概念   . FruI#99  
  C (153)controllable cost 可控制成本    l g C  
  C (154)conversion cost 加工成本   ?m!FM:%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S6QG:|#P  
  C (156)corporate appraisal 公司评估   c[I,Sveq  
  C (157)corporate planning 公司计划   fP|\1Y?CS  
  C (158)corporate social reporting 公司社会报告   IlrmXSr  
  C (159)corporation 股份公司   U}7[8&k1  
  C (160)cost 成本   n&fV3[m`2  
  C (161)cost account 成本帐户   3LmHH =  
  C (162)cost accounting 成本会计   lD pi1]2  
  C (163)cost accounting manual 成本手册   "f3>20}  
  C (164)cost accounts calendar 成本报表的日历时间   -FI1$  
  C (165)cost adjustment 成本调整   ra&C|"~E  
  C (166)cost allocation 成本分配   d !H)voX  
  C (167)cost apportionment 成本分摊   ox6rR  
  C (168)cost attribution 成本归属   {x: IsQZ  
  C (169)cost audit 成本审计   -'(:Sq,4o  
  C (170)cost behaviour 成本性态   %9lxE[/  
  C (171)cost benefit analysis 成本效益分析    #59zv=  
  C (172)cost center 成本中心   8M|Q^VeT,1  
  C (173)cost driver 成本动因
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