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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 'd D d9  
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  1.audit   审计 /g< T)$2  
  2.attestation   鉴证 ICTl{|i ]  
  3.credibility   可信赖程度 ahU\(=  
  4.audit of financial statements 财务报表审计 %($sj| _l  
  5.agreed-upon procedures 执行商定程序 r 2]:'O6  
  6.high levels of assurance 高水平保证 1X.5cl?V  
  7.compilation 编制 ;sT7c1X^!  
  8.reliability 可靠性 X25cU{  
  9.relevance 相关性 b6 &`]O;%  
  10.professional skepticism 职业谨慎 vHCz_ FV  
  11.objectivity 客观性 {k-GWYFA  
  12. professional competence 专业胜任能力 5#!pwjt~7  
  13.Senior/CPA-in-charge 项目经理 ~raRIh=  
  14.audit engagement letter 业务约定书 vClD)Ar  
  15.recurring audit 连续审计 CD :@OI  
  16.the client 委托人 q*SX.A>YR  
  17.change CPA 更换注册会计 lBvQ?CJ<y  
  18.the existing CPA 现任注册会计师 sF :3|Yy0  
  19.the successor CPA 后任注册会计师 ff**)Xdh  
  20.the preceding CPA前任注册会计师 Q|rrbxb  
  21.issue the audit report 出具审计报告 EGf9pcUEO&  
  22.expert 专家 fT!n*;h  
  23.the board of directors 董事会 U~azI(1"W  
  24.knowledge of the entity‘ s business 了解被审计单位情况 CL5u{i5  
  25.assess material misstatement risks评估重大错报风险 3ybEQp9  
  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 I $!Y  
  27.a general knowledge of —— 初步了解―――的情况 '-p<E"#4Z  
  28.a more knowledge of—— 进一步了解的情况 .h-:) e*  
  29.the prior year‘s working papers 以前年度工作底稿 4nzUDeI3MG  
  30.minutes of meeting 会议纪要 UxzZr%>s  
  31.business risks 经营风险 eNY$N_P   
  32.appropriateness 适当性 A_6b 4T  
  33.accounting estimate 会计估计 D:sQHJ. y  
  34.management representations 管理层声明 ( ?3 )l   
  35.going concern assumption 持续经营假设 kep.+t [  
  36.audit plan 审计计划 \/I@&$"F  
  37.significant audit areas 重点审计领域 ,~w)~fMb8  
  38.error 错误 :(VD<"X  
  39.fraud舞弊 Y-hGHnh]'  
  40.modified or additional procedures 修改或追加审计程序 'oBT*aL  
  41.misappropriation of assets 侵占资产 DJr{;t$7~  
  42.transactions without substance 虚假交易 $/ew'h9q  
  43.unusual pressures 异常压力 `{s:lf  
  44.the suspected noncompliance 涉嫌存在违法行为 'Pk ( 1:  
  45.materialiy 重要性 id8a#&t]  
  46.exceed the materiality level 超过重要性水平 H.qp~-n  
  47.approach the materiality level 接近重要性水平 #8z2>&:|  
  48.an acceptably low level 可接受水平 a938l^@;s8  
  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 T52A}vf4  
  50.misstatements or omissions 错报或漏报 N%'=el4L  
  51.aggregate 总计 Fr?o 4E6h  
  52.subsequent events 期后事项 /\"=egB9  
  53.adjust the financial statements 调整财务报表 WB Lfxr  
  54.perform additional audit procedures 实施追加的审计程序 Ho9 a#9  
  55.audit risk 审计风险 r'wam]1Z  
  56.detection risk 检查风险 h1} x2  
  57.inappropriate audit opinion 不适当的审计意见 c7.%Bn,  
  58.material misstatement 重大的错报 e L[BH8l  
  59.tolerable misstatement 可容忍错报 [vV]lWOp'  
  60.the acceptable level of detection risk 可接受的检查风险 E#X(0(A)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P#-Ye<V~J(  
  62.simall business 小规模企业 H]K(`) y}4  
  63.accounting system 会计系统 $q);xs  
  64.test of control 控制测试 ;0(|06=  
  65.walk-through test 穿行测试 NitWIj[U;  
  66.communication 沟通 L6c =uN  
  67.flow chart 流程图 ig3HPlC  
  68.reperformance of internal control 重新执行 WQv%57+  
  69.audit evidence 审计证据 3Z;`n,g  
  70.substantive procedures 实质性程序 7'uuc]\5>  
  71.assertions 认定 nm2bBX,fh  
  72.esistence 存在 DS0c0lsx  
  73.occurrence 发生 #?-2f{  
  74.completeness 完整性 FWcE\;%yVg  
  75.rights and obligations 权利和义务 e$}x;&cQ  
  76.valuation and allocation 计价和分摊 & F\HR  
  77.cutoff 截止 .I_Mmaq;i  
  78.accuracy 准确性 PMC5qQ%x  
  79.classification 分类 ZE863M@.  
  80.inspection 检查 ^=Q/ H  
  81.supervision of counting 监盘 60(j[d-$p  
  82.observation 观察 Y4 q;  
  83.confirmation 函证 'F.Da#st!}  
  84.computation 计算 Xg E\q  
  85.analytical procedures 分析程序 v#J 2yg  
  86.vouch 核对 [Zc8tE2oN  
  87.trace 追查 f-&4x_5  
  88.audit sampling 审计抽样 feSd%  
  89.error 误差 xsn2Qn/P  
  90.expected error 预期误差 ;5QdT{$H  
  91.population 总体 xwoK#eC~ F  
  92.sampling risk 抽样风险 p(o"K@I  
  93.non- sampling risk 非抽样风险 1\K%^<QY  
  94.sampling unit 抽样单位 2 Z W {  
  95.statistical sampling 统计抽样 {2QCdj46  
  96.tolerable error 可容忍误差 ]/&qv6D*d  
  97.the risk of under reliance 信赖不足风险 1'ts>6b  
  98.the risk of over reliance 信赖过度风险 .&fG_(6|  
  99.the risk of incorrect rejection 误拒风险 AlF"1X02  
  100. the risk of incorrect acceptance 误受风险 ?T]3I.3 2^  
  101.working trial balance 试算平衡表 a hQdBoj  
  102.index and cross-referencing 索引和交叉索引 Q'D%?Vg'  
  103.cash receipt 现金收入 M,nX@8 _h  
  104.cash disbursement 现金支出  1$nlRQi  
  105.bank statement 银行对账单 W u?A} fH  
  106.bank reconciliation 银行存款余额调节表 \>,[5|GU  
  107.balance sheet date 资产负债表日 ;Qe-y|>  
  108.net realizable value 可变现净值 eU/o I}A  
  109.storeroom 仓库 gD`|N@W$5  
  110.sale invoice 销售发票 p,#t[K  
  111.price list 价目表 W>$2BsO  
  112.positive confirmation request 积极式询证函 /,#HGu]q'  
  113.negative confirmation request 消极式询证函 &/)2P#u  
  114.purchase requisition 请购单 TKJs'%Q7F6  
  115.receiving report 验收报告 U4`6S43ki  
  116.gross margin 毛利 xv|?;Zf6w  
  117.manufacturing overhead 制造费用 v;_m1UpuW  
  118.material requisition 领料单 = cQK^$6(  
  119.inventory-taking 存货盘点 K[{hh;7  
  120.bond certificate 债券 REqQJ7a/  
  121.stock certificate 股票 I_ O8 9Sgn  
  122.audit report 审计报告 DXFU~J*  
  123.entity 被审计单位 y~eQVnH5W  
  124.addressee of the audit report 审计报告的收件人 APye  
  125.unqualified opinion 无保留意见 %a\!|/;6  
  126.qualified opinion 保留意见 (@wgNA-P  
  127.disclaimer of opinion 无法表示意见 o_=t9\:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8<0~j  
  A (2)absorbed overhead 已吸收制造费用 1{%3OG^'  
  A (3)absorption costing 吸收成本计算 Z9S5rPHEL  
  A (4)account 账户,报表   oW[];r  
  A (5)accounting postulate 会计假设   ,v^A;,q  
  A (6)accounting series release 会计公告文件   ( x)}k&B;  
  A (7)accounting valuation 会计计价   ::goqajV  
  A (8)account sale 承销清单 jTSN`R9@  
  A (9)accountability concept 经营责任概念   /? (\6Z_A  
  A (10)accountancy 会计职业   R9 +0ZoS  
  A (11)accountant 会计师   Vc2 (R^  
  A (12)accounting 会计   $r3kAM;V:  
  A (13)agency cost 代理成本   ^~dBO %M^  
  A (14)accounting bases 会计基础   Ui:WbH<b{  
  A (15)accounting manual 会计手册   !]#@:Z  
  A (16)accounting period 会计期间   w^BF.Nu  
  A (17)accounting policies 会计方针   goa@ e  
  A (18)accounting rate of return 会计报酬率   >oD,wSYV~  
  A (19)accounting reference date 会计参照日   <vb%i0+b.^  
  A (20)accounting reference period 会计参照期间   . {\lbI  
  A (21)accrual concept 应计概念   u4eA++ eT  
  A (22)accrual expenses 应计费用   9K4]~_%h\  
  A (23)acid test ration 速动比率(酸性测试比率)   ;,WI_iP(w  
  A (24)acquisition 购置   5)@U pcjUA  
  A (25)acquisition accounting 收购会计   \}Hi\k+h':  
  A (26)activity based accounting 作业基础成本计算   W{@,DQ  
  A (27)adjusting events 调整事项   P0 4Q_A  
  A (28)administrative expenses 行政管理费   K$1(HbL  
  A (29)advice note 发货通知   0gevn  
  A (30)amortization 摊销   frh!dN  
  A (31)analytical review 分析性检查   x^sSAI(  
  A (32)annual equivalent cost 年度等量成本法   iNO}</7?  
  A (33)annual report and accounts 年度报告和报表   LdH23\  
  A (34)appraisal cost 检验成本   Z=KHsMnB  
  A (35)appropriation account 盈余分配账户   :abpht  
  A (36)articles of association 公司章程细则   `<#Ufi*c  
  A (37)assets 资产   A )q=.C#e  
  A (38)assets cover 资产保障   qpEK36Js  
  A (39)asset value per share 每股资产价值   6d;_}  
  A (40)associated company 联营公司   uUIjntSF(  
  A (41)attainable standard 可达标准   |XrGf2P9u  
!_ P-?u  
 A (42)attributable profit 可归属利润   , tEd>  
  A (43)audit 审计   O)FkpZc@9c  
  A (44)audit report 审计报告   .EfGL _  
  A (45)auditing standards 审计准则    8MZ: =  
  A (46)authorized share capital 额定股本   (ah^</  
  A (47)available hours 可用小时   &_1x-@oI2:  
  A (48)avoidable costs 可避免成本 =".sCV9"N  
  B (49)back-to-back loan 易币贷款   Can:!48  
  B (50)backflush accounting 倒退成本计算   )x<oRHx]  
  B (51)bad debts 坏帐   Ny" "lcy  
  B (52)bad debts ratio 坏帐比率   c,,(s{1  
  B (53)bank charges 银行手续费   j>I.d+   
  B (54)bank overdraft 银行透支   $/)0iL{0  
  B (55)bank reconciliation 银行存款调节表   O<\h_    
  B (56)bank statement 银行对账单   aYmN' POi  
  B (57)bankruptcy 破产   9O{b8=\}  
  B (58)basis of apportionment 分摊基础   95IR.Qfn!  
  B (59)batch 批量   DQy;W  ov  
  B (60)batch costing 分批成本计算   u-k!h  
  B (61)beta factor B(市场)风险因素   e_ h`x+\:  
  B (62)bill 账单   ;\],R.!  
  B (63)bill of exchange 汇票   m`!Vryf  
  B (64)bill of landing 提单   +eVm+4WK  
  B (65)bill of materials 用料预计单   1,Uf-i  
  B (66)bill payable 应付票据   @wTRoMHPQ  
  B (67)bill receivable 应收票据   VthM`~3  
  B (68)bin card 存货记录卡   /I@`B2  
  B (69)bonus 红利   O|e/(s?$  
  B (70)book-keeping 薄记   p9Y`_g`  
  B (71)Boston classification 波士顿分类   q6T>y%|FZ  
  B (72)breakeven chart 保本图   @~j- -L  
  B (73)breakeven point 保本点   sOBuJx${m  
  B (74)breaking-down time 复位时间   |Qz"Z<sNYw  
  B (75)budget 预算   M1,1J-h  
  B (76)budget center 预算中心   QG]*v=Z  
  B (77)budget cost allowance 预算成本折让   IuOQX}  
  B (78)budget manual 预算手册   p8X$yv  
  B (79)budget period 预算期间   )%Lgo${[;  
  B (80)budgetary control 预算控制   FX&)~)  
  B (81)budgeted capacity 预算生产能力   G&\!!i|IQ  
  B (82)burden 制造费用   +]S!pyZ"   
  B (83)business center 经营中心   [h@MA|  
  B (84)business entity 营业个体   r Cn"{.rI  
  B (85)business unit 经营单位   lFc4| _c g  
 B (86)buy-out management 管理性购买产权   12S[m~L%  
  B (87)by-product 副产品 e =4k|8G  
  C (88)called-up share capital 催缴股本   wg{Y6X yH  
  C (89)capacity 生产能力   B[{Ie G'  
  C (90)capacity ratios 生产能力比率   Jo9!:2?  
  C (91)capital 资本   9 Xx4,#?  
  C (92)capital assets pricing model资本资产计价模式   kOLS<>.  
  C (93)capital commitment 承诺资本   Yvxp(  
  C (94)capital employed 已运用的资本   1+NmiGKg  
  C (95)capital expenditure 资本支出   fudLm  
  C (96)capital expenditureauthorization 资本支出核准   gt:Ot0\7  
  C (97)capital expenditure control 资本支出控制   Xb5 $ijH  
  C (98)capital expenditure proposal资本支出申请   mqv!"rk'w  
  C (99)capital funding planning 资本基金筹集计划   pNzpT!}H>  
  C (100)capital gain 资本收益   s[tFaB1  
  C (101)capital investment appraisal资本投资评估   nyr)d%I{  
  C (102)capital maintenance 资本保全   F<^93a9  
  C (103)capital resource planning 资本资源计划   fH[:S9@  
  C (104)capital surplus 资本盈余   tX.{+yyU  
  C (105)capital turnover 资本周转率   n$YCIW )0  
  C (106)card 记录卡   Wg C*bp{  
  C (107)cash 现金   n+;PfQ|  
  C (108)cash account 现金账户   G8ksm2}  
  C (109)cash book 现金账薄   }dSxrT  
  C (110)cash cow 金牛产品   sow/JLlbC  
  C (111)cash flow 现金流量   ^p!4`S  
  C (112)cash discounted 现金贴现   >6cENe_@t  
  C (113)cash flow budget 现金流量预算   y1zep\-D  
  C (114)cash flow statement 现金流量表   ?$\y0lHw/7  
  C (115)cash ledger 现金分类账   ^jMo?Zwy  
  C (116)cash limit 现金限额   `A o;xOJ  
  C (117)CCA 现时成本会计   > [|SF%  
  C (118)center 中心   y$7@~NH,d  
  C (119)changeover time 变更时间   9,;+B8-A  
  C (120)chartered entity 特许经济个体   M"$TXXe  
  C (121)cheque 支票   iWNTI  
  C (122)cheque register 支票登记薄   j[o5fr)L  
  C (123)coin analysis 零钱分类   mca9 +v  
  C (124)classification 分类   # pz{,  
  C (125)clock card 工时卡   7f`x-iH!]7  
  C (126)code 代码   .1C|J  
  C (127)commitment accounting 承诺确认会计   k&>l#oH  
  C (128)common cost 共同成本   3((53@s98  
  C (129)company limited byguarantee 有限担保责任公司   *>XY' -;2e  
C (130)company limited shares 股份有限公司   6lc/_&0  
  C (131)competitive position 竞争能力状况   ^. i;,  
  C (132)concept 概念   f{[,!VG  
  C (133)conglomerate 跨行业企业   sP NAG  
  C (134)consistency concept 一致性概念   jn;b{*Lf  
  C (135)consolidated accounts 合并报表   K-}'Fiq  
  C (136)consolidation accounting 合并会计    8E!I9z  
  C (137)consortium 财团   T6ZJSKM  
  C (138)contingency plan 应急计划   l C|{{?m  
  C (139)contingent liabilities 或有负债   v1j]&3O  
  C (140)continuous operation 连续生产   V-(LHv  
  C (141)contra 抵消   7" wn0 24  
  C (142)contract cost 合同成本   4IYC;J2L  
  C (143)contract costing 合同成本计算   w5(GR AH  
  C (144)contribution 贡献毛益   {l7@<xZ??M  
  C (145)contribution centre 贡献中心   S hM}w/4  
  C (146)contribution chart 贡献图   s=nE'/q1|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q[3b i!Q  
  C (148)contribution to salesration 贡献毛益对销售比率   T7.u7@V2  
  C (149)control 控制   K,IPVjS  
  C (150)control account 控制帐户   ]41G!'E=  
  C (151)control limits 控制限度   V8xv@G{;  
  C (152)controllability concept 可控制概念   6YZ&>` a^  
  C (153)controllable cost 可控制成本   6]}Xi:I  
  C (154)conversion cost 加工成本   Fq5);sX=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;v6e2NacM'  
  C (156)corporate appraisal 公司评估   | We @p  
  C (157)corporate planning 公司计划   `<>8tZS9"  
  C (158)corporate social reporting 公司社会报告   <>JDA(F"  
  C (159)corporation 股份公司   "A:wWb< m  
  C (160)cost 成本   x./jTebeO  
  C (161)cost account 成本帐户   >~$ S!  
  C (162)cost accounting 成本会计   [21tT/  
  C (163)cost accounting manual 成本手册   EVj48  
  C (164)cost accounts calendar 成本报表的日历时间   NG_O I*|~  
  C (165)cost adjustment 成本调整   ,U'Er#U  
  C (166)cost allocation 成本分配   7q|(ZZa  
  C (167)cost apportionment 成本分摊   &T}v1c7)  
  C (168)cost attribution 成本归属   "7 )F";_(^  
  C (169)cost audit 成本审计   5. |rzk>  
  C (170)cost behaviour 成本性态   7@DinA!  
  C (171)cost benefit analysis 成本效益分析   T"Q4vk,3*J  
  C (172)cost center 成本中心   BsB}noN}  
  C (173)cost driver 成本动因
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