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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 gJ8 c]2c  
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  1.audit   审计 (DP9 & b  
  2.attestation   鉴证 02#Iip3t  
  3.credibility   可信赖程度 vek:/'sj3p  
  4.audit of financial statements 财务报表审计 YGV#.  
  5.agreed-upon procedures 执行商定程序 4yZ+,hqJ<9  
  6.high levels of assurance 高水平保证 JP,(4h *  
  7.compilation 编制  53*, f  
  8.reliability 可靠性 lF"(|n"R  
  9.relevance 相关性 G$|;~'E  
  10.professional skepticism 职业谨慎 *[~o~e/YCb  
  11.objectivity 客观性 N?{1'=Om  
  12. professional competence 专业胜任能力 -hFyqIJW  
  13.Senior/CPA-in-charge 项目经理 S Ljf<.S  
  14.audit engagement letter 业务约定书 y O,`"Dc_0  
  15.recurring audit 连续审计 n ,:.]3v%  
  16.the client 委托人 -@V"i~g<e  
  17.change CPA 更换注册会计 "~2#!bK7  
  18.the existing CPA 现任注册会计师 IgR"eu U  
  19.the successor CPA 后任注册会计师 po2[uJ  
  20.the preceding CPA前任注册会计师 rbuL@= S@*  
  21.issue the audit report 出具审计报告 >aC\_Mc  
  22.expert 专家 $gl<{{  
  23.the board of directors 董事会 O:=|b]t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P:, x?T?J^  
  25.assess material misstatement risks评估重大错报风险 V;hwAQbF  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n$|c{2]=  
  27.a general knowledge of —— 初步了解―――的情况 ]v\egfW,W  
  28.a more knowledge of—— 进一步了解的情况 ssyd8LC#  
  29.the prior year‘s working papers 以前年度工作底稿 1LId_vJtJ  
  30.minutes of meeting 会议纪要 ]\ 2RV DC  
  31.business risks 经营风险 O:^LQ  
  32.appropriateness 适当性 m":SE?{{&  
  33.accounting estimate 会计估计 .i&ZT}v3  
  34.management representations 管理层声明 mV*/zWh_  
  35.going concern assumption 持续经营假设 fxoi<!|iGY  
  36.audit plan 审计计划 dbuJ~?D,  
  37.significant audit areas 重点审计领域 {29S`-|P  
  38.error 错误 H~dHVQtJZ  
  39.fraud舞弊 ZecvjbnVY  
  40.modified or additional procedures 修改或追加审计程序 W6Aj<{\F  
  41.misappropriation of assets 侵占资产 9kX=99kf[  
  42.transactions without substance 虚假交易 y-\A@jJC5  
  43.unusual pressures 异常压力 d1TdH s\  
  44.the suspected noncompliance 涉嫌存在违法行为 uQu/(5  
  45.materialiy 重要性 {pb9UUP2  
  46.exceed the materiality level 超过重要性水平 bA< AG*  
  47.approach the materiality level 接近重要性水平 :IR9=nhS]  
  48.an acceptably low level 可接受水平 6(J4IzZ  
  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 (YYj3# |  
  50.misstatements or omissions 错报或漏报 ig2 +XR#%  
  51.aggregate 总计 !H1tBg]5  
  52.subsequent events 期后事项 'uKkl(==%  
  53.adjust the financial statements 调整财务报表 I' ! r  
  54.perform additional audit procedures 实施追加的审计程序 ;w6fM  
  55.audit risk 审计风险 f7Df %&d  
  56.detection risk 检查风险 (e8G (  
  57.inappropriate audit opinion 不适当的审计意见 =0PRAc  
  58.material misstatement 重大的错报 oO#xx)b  
  59.tolerable misstatement 可容忍错报 "rx^M*"  
  60.the acceptable level of detection risk 可接受的检查风险 8L -4}!~C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &`yOIX-H_  
  62.simall business 小规模企业 z{@R.'BD  
  63.accounting system 会计系统 N=T.l*8  
  64.test of control 控制测试 2\nN4WL 5.  
  65.walk-through test 穿行测试 ) Kc%8hBv  
  66.communication 沟通 {;&B^uz ]  
  67.flow chart 流程图 1O7]3&L@  
  68.reperformance of internal control 重新执行 mGe|8In  
  69.audit evidence 审计证据  gmRT1T  
  70.substantive procedures 实质性程序 hr[B^?6  
  71.assertions 认定 7Y32p'  
  72.esistence 存在 l 70,Jo?78  
  73.occurrence 发生 wMz-U- z  
  74.completeness 完整性 a;"Uz|rz  
  75.rights and obligations 权利和义务 gE@$~Q >M  
  76.valuation and allocation 计价和分摊 +:>JZ $  
  77.cutoff 截止 x*h?%egB!p  
  78.accuracy 准确性 @q&|MMLt  
  79.classification 分类 {4: -0itG  
  80.inspection 检查 Pknc[h},  
  81.supervision of counting 监盘 h@~:(:zU$  
  82.observation 观察 o#xgrMB  
  83.confirmation 函证 L\}Pzxn  
  84.computation 计算 (A29Z H  
  85.analytical procedures 分析程序 @8=vFP'  
  86.vouch 核对 &:c:9w  
  87.trace 追查 wqlcLIJPR  
  88.audit sampling 审计抽样 WHUT/:?f  
  89.error 误差 J; UBnC g  
  90.expected error 预期误差 dU]i-NF  
  91.population 总体 aqs%m (  
  92.sampling risk 抽样风险 iW|s|1mh3  
  93.non- sampling risk 非抽样风险 r Q    
  94.sampling unit 抽样单位 {J~(#i k   
  95.statistical sampling 统计抽样 g4:VR:o  
  96.tolerable error 可容忍误差 4E=0qbt8  
  97.the risk of under reliance 信赖不足风险 7L=T]W  
  98.the risk of over reliance 信赖过度风险 P</s)" @  
  99.the risk of incorrect rejection 误拒风险 nW4Vct  
  100. the risk of incorrect acceptance 误受风险 ~->Hlxze'K  
  101.working trial balance 试算平衡表 JbE?a[Eg?  
  102.index and cross-referencing 索引和交叉索引 -<^jGrb  
  103.cash receipt 现金收入 'h-3V8m^e  
  104.cash disbursement 现金支出 lDW!Fg  
  105.bank statement 银行对账单 fyI_  
  106.bank reconciliation 银行存款余额调节表 i`prv&  
  107.balance sheet date 资产负债表日  YywEZ?X  
  108.net realizable value 可变现净值 3{N\A5 ~  
  109.storeroom 仓库 _QR g7  
  110.sale invoice 销售发票 "7Eo>g   
  111.price list 价目表 24|  
  112.positive confirmation request 积极式询证函 zwK }7h6]  
  113.negative confirmation request 消极式询证函 izCaB~{/  
  114.purchase requisition 请购单 dQ: ?< zZ  
  115.receiving report 验收报告 Bvz62?  
  116.gross margin 毛利 wms1IV%;  
  117.manufacturing overhead 制造费用 6W5d7`A  
  118.material requisition 领料单 NB E pM  
  119.inventory-taking 存货盘点 x6LjcRS|  
  120.bond certificate 债券 : *E RRSL)  
  121.stock certificate 股票 h4f ~5- Y  
  122.audit report 审计报告 ,I]7g4~  
  123.entity 被审计单位 hwiKOP  
  124.addressee of the audit report 审计报告的收件人 n`]l^qE  
  125.unqualified opinion 无保留意见 FbveI4  
  126.qualified opinion 保留意见 U,e'ZRU6  
  127.disclaimer of opinion 无法表示意见 Bwjg#1E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1h2H1gy5I3  
  A (2)absorbed overhead 已吸收制造费用 n ]w7Zj  
  A (3)absorption costing 吸收成本计算 lLH$`Wnv  
  A (4)account 账户,报表   EYG"49 c  
  A (5)accounting postulate 会计假设   /I`3dWL  
  A (6)accounting series release 会计公告文件   Nz~(+pVWg5  
  A (7)accounting valuation 会计计价   ( vKI1^,  
  A (8)account sale 承销清单 PdT83vOCE  
  A (9)accountability concept 经营责任概念   @0$}? 2  
  A (10)accountancy 会计职业   N/K=Ygv.  
  A (11)accountant 会计师   ( : {"C6x  
  A (12)accounting 会计   _z q)0\  
  A (13)agency cost 代理成本   KxY$PgcC  
  A (14)accounting bases 会计基础   <P1rqM9^  
  A (15)accounting manual 会计手册   j")FaIM  
  A (16)accounting period 会计期间   dLZjB(0eO  
  A (17)accounting policies 会计方针   rJ DnuR  
  A (18)accounting rate of return 会计报酬率   sTkIR5Z  
  A (19)accounting reference date 会计参照日   Rp0|zP,5  
  A (20)accounting reference period 会计参照期间   yO=p3PV d  
  A (21)accrual concept 应计概念   & 1[y"S  
  A (22)accrual expenses 应计费用   t:>x\V2m  
  A (23)acid test ration 速动比率(酸性测试比率)   a5a1'IVq  
  A (24)acquisition 购置   P*YK9Hl<  
  A (25)acquisition accounting 收购会计   tRteyNA  
  A (26)activity based accounting 作业基础成本计算   3YW=||;|Yg  
  A (27)adjusting events 调整事项   jeq:  
  A (28)administrative expenses 行政管理费   (3VGaUlx  
  A (29)advice note 发货通知   .]P 2}w)x?  
  A (30)amortization 摊销   g5y;?fqJ  
  A (31)analytical review 分析性检查   e2c1pgs&+  
  A (32)annual equivalent cost 年度等量成本法   tjj^O%SV<  
  A (33)annual report and accounts 年度报告和报表   #|Oj]bd(=  
  A (34)appraisal cost 检验成本   O+_N!/  
  A (35)appropriation account 盈余分配账户   3y ryeS  
  A (36)articles of association 公司章程细则   P/MM UmO  
  A (37)assets 资产   ,)zt AFn=  
  A (38)assets cover 资产保障   D{cZxI  
  A (39)asset value per share 每股资产价值   X D)  8?  
  A (40)associated company 联营公司   |g<*Rk0  
  A (41)attainable standard 可达标准   yxwWj>c  
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 A (42)attributable profit 可归属利润   \, 8p1$G  
  A (43)audit 审计   Ql &0O27  
  A (44)audit report 审计报告   @uM EXP  
  A (45)auditing standards 审计准则   J B^Q\;$  
  A (46)authorized share capital 额定股本   E"#Xc@  
  A (47)available hours 可用小时   h0Ee?=  
  A (48)avoidable costs 可避免成本 "~/9F  
  B (49)back-to-back loan 易币贷款   o>F*Itr{  
  B (50)backflush accounting 倒退成本计算   \5TxE  
  B (51)bad debts 坏帐   %v{1# ~u  
  B (52)bad debts ratio 坏帐比率   H-I{-Fm  
  B (53)bank charges 银行手续费   6):Xzx,  
  B (54)bank overdraft 银行透支   ,gMy@  
  B (55)bank reconciliation 银行存款调节表   ?gSSli[  
  B (56)bank statement 银行对账单   -W c~B3E|  
  B (57)bankruptcy 破产   7J|&U2}c  
  B (58)basis of apportionment 分摊基础   iY~rne"l  
  B (59)batch 批量   6;+jIkkD )  
  B (60)batch costing 分批成本计算   m!O;>D  
  B (61)beta factor B(市场)风险因素   x6;j<m5Mjx  
  B (62)bill 账单    )\ZzTS  
  B (63)bill of exchange 汇票   BAV>o|-K  
  B (64)bill of landing 提单   .<#ATFmY  
  B (65)bill of materials 用料预计单   >$H|:{D  
  B (66)bill payable 应付票据   XV>&F{  
  B (67)bill receivable 应收票据   P=`1rjPE  
  B (68)bin card 存货记录卡   O'$K],=BS  
  B (69)bonus 红利    f:wd&V  
  B (70)book-keeping 薄记   0q,pi qjO  
  B (71)Boston classification 波士顿分类   he$XLTmr:  
  B (72)breakeven chart 保本图   (UYF%MA}"  
  B (73)breakeven point 保本点   G[h(xp?,l  
  B (74)breaking-down time 复位时间   `uo, __y  
  B (75)budget 预算   h2w}wsb0l  
  B (76)budget center 预算中心   {v` 2sB  
  B (77)budget cost allowance 预算成本折让   g%a|q~)  
  B (78)budget manual 预算手册   S1J<9xqSQ8  
  B (79)budget period 预算期间   @ hif$  
  B (80)budgetary control 预算控制   V&ot3- Rf  
  B (81)budgeted capacity 预算生产能力   6X)@ajGWg~  
  B (82)burden 制造费用   {6G?[ `&ca  
  B (83)business center 经营中心   y(a!YicA?  
  B (84)business entity 营业个体   ! bU\zH  
  B (85)business unit 经营单位   xHo&[{  
 B (86)buy-out management 管理性购买产权   wX,F`e3"/  
  B (87)by-product 副产品 XK A pLz  
  C (88)called-up share capital 催缴股本   uD9|.P}  
  C (89)capacity 生产能力   wRtZ `o  
  C (90)capacity ratios 生产能力比率   L]d-33.c!H  
  C (91)capital 资本   "D][e'  
  C (92)capital assets pricing model资本资产计价模式   &dR=?bz-A  
  C (93)capital commitment 承诺资本   r$(~j^<s  
  C (94)capital employed 已运用的资本   :I1 _X  
  C (95)capital expenditure 资本支出   8VQ 24r  
  C (96)capital expenditureauthorization 资本支出核准   yT8=l"-[G  
  C (97)capital expenditure control 资本支出控制   Bs ;|D  
  C (98)capital expenditure proposal资本支出申请   tPfFqqT  
  C (99)capital funding planning 资本基金筹集计划   =ll=)"O  
  C (100)capital gain 资本收益   JC#>Td  
  C (101)capital investment appraisal资本投资评估   3c3OG.H$8  
  C (102)capital maintenance 资本保全   $` VFdAe  
  C (103)capital resource planning 资本资源计划   9GLb"6+PK  
  C (104)capital surplus 资本盈余   {ZsdLF#  
  C (105)capital turnover 资本周转率   T=Z.TG|lIx  
  C (106)card 记录卡   l2jF#<S@  
  C (107)cash 现金   %Ym^{N  
  C (108)cash account 现金账户   ?rYT4vi  
  C (109)cash book 现金账薄   $s5a G)?7  
  C (110)cash cow 金牛产品   i38[hQR9a  
  C (111)cash flow 现金流量   Q.U$nph\%d  
  C (112)cash discounted 现金贴现   !j:`7PT\  
  C (113)cash flow budget 现金流量预算   As&v Ft P  
  C (114)cash flow statement 现金流量表   TX [%(ft  
  C (115)cash ledger 现金分类账   (C;I*cv  
  C (116)cash limit 现金限额   3)=c]@N0  
  C (117)CCA 现时成本会计   %G3(,Qz  
  C (118)center 中心   I5m][~6.?  
  C (119)changeover time 变更时间   ]3iH[,KU3  
  C (120)chartered entity 特许经济个体   q'Wr[A40j  
  C (121)cheque 支票   BB$oq'  
  C (122)cheque register 支票登记薄   .L6Zm U  
  C (123)coin analysis 零钱分类   bM,1f/^  
  C (124)classification 分类   a2 +~;{?g  
  C (125)clock card 工时卡   t2HJsMX  
  C (126)code 代码   Dnf *7)X  
  C (127)commitment accounting 承诺确认会计   eLD|A=X?  
  C (128)common cost 共同成本   eYX5(`c[  
  C (129)company limited byguarantee 有限担保责任公司   *f%>YxF  
C (130)company limited shares 股份有限公司   N_pUv   
  C (131)competitive position 竞争能力状况   !p/%lU65  
  C (132)concept 概念   nC1zzFFJ  
  C (133)conglomerate 跨行业企业   IuF_M<d,  
  C (134)consistency concept 一致性概念   RoGwK*j0+  
  C (135)consolidated accounts 合并报表   t"072a  
  C (136)consolidation accounting 合并会计   <S75($  
  C (137)consortium 财团   !k3e\v|  
  C (138)contingency plan 应急计划   M$4[)6Y  
  C (139)contingent liabilities 或有负债   u+H ; @  
  C (140)continuous operation 连续生产   $Xm6N@  
  C (141)contra 抵消   7CXW#H  
  C (142)contract cost 合同成本   d?AlI  
  C (143)contract costing 合同成本计算   ?S$i?\Qh  
  C (144)contribution 贡献毛益   =Z=o#46JY  
  C (145)contribution centre 贡献中心   8lF\v/vN  
  C (146)contribution chart 贡献图   0+Ta%H{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   za Tb~#c_  
  C (148)contribution to salesration 贡献毛益对销售比率   xL|;VyD  
  C (149)control 控制   >MK>gLg}!  
  C (150)control account 控制帐户   *Xo]-cKL0  
  C (151)control limits 控制限度   5tjP6Z`!9`  
  C (152)controllability concept 可控制概念   ez]tAW  
  C (153)controllable cost 可控制成本   "tjLc6Xl^  
  C (154)conversion cost 加工成本   :cu #V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3 >E%e!D%  
  C (156)corporate appraisal 公司评估   -HSs^dP`  
  C (157)corporate planning 公司计划   wNFz*|n  
  C (158)corporate social reporting 公司社会报告   e:H26SW  
  C (159)corporation 股份公司   y[B>~m8$  
  C (160)cost 成本   oi}i\: hI  
  C (161)cost account 成本帐户   o<IAeH {+  
  C (162)cost accounting 成本会计   )-*5v D  
  C (163)cost accounting manual 成本手册   cdqB,]"  
  C (164)cost accounts calendar 成本报表的日历时间   vAY,E=&XvM  
  C (165)cost adjustment 成本调整   3 rLTF\  
  C (166)cost allocation 成本分配   ['8!qr  
  C (167)cost apportionment 成本分摊   Hbv6_H  
  C (168)cost attribution 成本归属   WJ<^E"^  
  C (169)cost audit 成本审计   !EUan  
  C (170)cost behaviour 成本性态   .EM`.  
  C (171)cost benefit analysis 成本效益分析   2'=T[<nNB  
  C (172)cost center 成本中心    :Gm/  
  C (173)cost driver 成本动因
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