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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 @WX]K0 $;  
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  1.audit   审计 R/ 7G  
  2.attestation   鉴证 v7O&9a;  
  3.credibility   可信赖程度 W'\{8&:!  
  4.audit of financial statements 财务报表审计 pR8]HNY0  
  5.agreed-upon procedures 执行商定程序 9YMUvd,u  
  6.high levels of assurance 高水平保证 [8/E ;h  
  7.compilation 编制 vrsO]ctI  
  8.reliability 可靠性 ]Au78Yom  
  9.relevance 相关性 &oevgG  
  10.professional skepticism 职业谨慎 $4`RJ{ZJw]  
  11.objectivity 客观性 EA 4a Z6%  
  12. professional competence 专业胜任能力 OGNjn9av  
  13.Senior/CPA-in-charge 项目经理 or/Y"\-!  
  14.audit engagement letter 业务约定书 !!ZNemXct$  
  15.recurring audit 连续审计 8#S|j BV  
  16.the client 委托人 9)sGnD;  
  17.change CPA 更换注册会计 w .l2  
  18.the existing CPA 现任注册会计师 65RWaz;|  
  19.the successor CPA 后任注册会计师 $Q1:>i@I|g  
  20.the preceding CPA前任注册会计师 ([s}bD.9  
  21.issue the audit report 出具审计报告 qFmvc  
  22.expert 专家 $=n|MbFl  
  23.the board of directors 董事会 Wx"bW ICc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y";{k+  
  25.assess material misstatement risks评估重大错报风险 m~\BkE/[l  
  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 :|oH11 y  
  27.a general knowledge of —— 初步了解―――的情况 wH[@#UP3l  
  28.a more knowledge of—— 进一步了解的情况 *J@2A)ZDv0  
  29.the prior year‘s working papers 以前年度工作底稿 ):eX*  
  30.minutes of meeting 会议纪要 @* L^Jgn  
  31.business risks 经营风险 $O&P@8:Z  
  32.appropriateness 适当性 ]j0v. [SX  
  33.accounting estimate 会计估计 NA[yT  
  34.management representations 管理层声明 .x$+ 7$G  
  35.going concern assumption 持续经营假设 lyKV^7}  
  36.audit plan 审计计划 0X#tt`;  
  37.significant audit areas 重点审计领域 kRnh20I  
  38.error 错误 n.,\Z(l|0  
  39.fraud舞弊 <FmrYwt  
  40.modified or additional procedures 修改或追加审计程序 yowvq4e  
  41.misappropriation of assets 侵占资产 UaCEh?D +Y  
  42.transactions without substance 虚假交易 VB*$lx X  
  43.unusual pressures 异常压力 noa?p&Y1m  
  44.the suspected noncompliance 涉嫌存在违法行为 Yd lXMddE  
  45.materialiy 重要性 DqrS5!C  
  46.exceed the materiality level 超过重要性水平 5) o-$1s A  
  47.approach the materiality level 接近重要性水平 It!% /Y5  
  48.an acceptably low level 可接受水平 2t\a/QE)E  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =ji p* E^  
  50.misstatements or omissions 错报或漏报 pox\Gu~.0  
  51.aggregate 总计 o`\l&jUNe  
  52.subsequent events 期后事项 * 4G J <  
  53.adjust the financial statements 调整财务报表 ~m y\{q  
  54.perform additional audit procedures 实施追加的审计程序 YEAiLC+q  
  55.audit risk 审计风险 (L8H.|.  
  56.detection risk 检查风险 ?Jm/v%0O  
  57.inappropriate audit opinion 不适当的审计意见 p+#J;.  
  58.material misstatement 重大的错报 _ ;$VH4(BI  
  59.tolerable misstatement 可容忍错报 e{.2*>pH  
  60.the acceptable level of detection risk 可接受的检查风险 Lp20{R  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dx}()i\@  
  62.simall business 小规模企业 B+eB=KL  
  63.accounting system 会计系统 z}yntY]n  
  64.test of control 控制测试 9*RfOdnNe  
  65.walk-through test 穿行测试 cC1nC76[  
  66.communication 沟通 7*d}6\ %  
  67.flow chart 流程图 j"HB[N   
  68.reperformance of internal control 重新执行 {w}PV5<  
  69.audit evidence 审计证据 "EF: +gi#"  
  70.substantive procedures 实质性程序 #Qc[W +%  
  71.assertions 认定 `4}zB#3  
  72.esistence 存在 w<&Nn`V  
  73.occurrence 发生 ZU7e1VaZM  
  74.completeness 完整性 $ w:QJ~,s  
  75.rights and obligations 权利和义务 T Ll*gED  
  76.valuation and allocation 计价和分摊 @~'c(+<3  
  77.cutoff 截止 2X;,s`)  
  78.accuracy 准确性 $jo}?Y+  
  79.classification 分类 }k7@ X  
  80.inspection 检查 i0Qg[%{9#  
  81.supervision of counting 监盘 v-Ggf0RF  
  82.observation 观察 tx Lo =  
  83.confirmation 函证 KQaw*T[Q3w  
  84.computation 计算 {HNGohZt  
  85.analytical procedures 分析程序 C0z E<fl  
  86.vouch 核对 !0 `44Gbq  
  87.trace 追查 xKEHN gen  
  88.audit sampling 审计抽样 ?Q wDV`  
  89.error 误差 i*..]!7e  
  90.expected error 预期误差 E {4/$}  
  91.population 总体 724E(?>J  
  92.sampling risk 抽样风险 G<9MbMG  
  93.non- sampling risk 非抽样风险 -lRXH7|X  
  94.sampling unit 抽样单位 &`Q0&8d5  
  95.statistical sampling 统计抽样 LR]P?  
  96.tolerable error 可容忍误差 + B%fp*  
  97.the risk of under reliance 信赖不足风险 f8L  
  98.the risk of over reliance 信赖过度风险 ?o$6w(]''  
  99.the risk of incorrect rejection 误拒风险 s{x2RDAt  
  100. the risk of incorrect acceptance 误受风险 w '~f Z*  
  101.working trial balance 试算平衡表 Ex^7`-2,B  
  102.index and cross-referencing 索引和交叉索引 POfvs]  
  103.cash receipt 现金收入 fxXZ^#2wX  
  104.cash disbursement 现金支出 ,E$^i~OO  
  105.bank statement 银行对账单 !h}x,=`z/  
  106.bank reconciliation 银行存款余额调节表 K SDo)7`  
  107.balance sheet date 资产负债表日 << 6i6b  
  108.net realizable value 可变现净值 ,;y 5Mu8  
  109.storeroom 仓库 _OZrH(8  
  110.sale invoice 销售发票 i|*(vH&D.  
  111.price list 价目表 4 (& W>E  
  112.positive confirmation request 积极式询证函 q El:2<  
  113.negative confirmation request 消极式询证函 }ARWR.7Cc  
  114.purchase requisition 请购单 J1YP-:  
  115.receiving report 验收报告 AVGb;)x#  
  116.gross margin 毛利 M['8zN  
  117.manufacturing overhead 制造费用 ~ULuX" n  
  118.material requisition 领料单 F4M<5Yi  
  119.inventory-taking 存货盘点 qS*qHT(u19  
  120.bond certificate 债券 8GN0487H  
  121.stock certificate 股票 QB'-`GwL  
  122.audit report 审计报告 -i:Zi}f  
  123.entity 被审计单位 P7&a~N$T6W  
  124.addressee of the audit report 审计报告的收件人 fJn;|'H!  
  125.unqualified opinion 无保留意见 @E{c P%fv  
  126.qualified opinion 保留意见 ~#h@.yW^JN  
  127.disclaimer of opinion 无法表示意见 320Wm)u>:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `S2YBKz,1  
  A (2)absorbed overhead 已吸收制造费用 d2&sl(O  
  A (3)absorption costing 吸收成本计算 _]E"hr6a  
  A (4)account 账户,报表   #yFDC@gH1  
  A (5)accounting postulate 会计假设   {UQpD   
  A (6)accounting series release 会计公告文件   O`g44LW2n  
  A (7)accounting valuation 会计计价   J1cD)nM<A  
  A (8)account sale 承销清单 U`ey7   
  A (9)accountability concept 经营责任概念   yP :>vFd7  
  A (10)accountancy 会计职业   7h<B:~(K  
  A (11)accountant 会计师   T12?'JL^r  
  A (12)accounting 会计   UN'hnqC  
  A (13)agency cost 代理成本   lfOF]Kiqr  
  A (14)accounting bases 会计基础   T-xcd  
  A (15)accounting manual 会计手册   &"BmCDOq  
  A (16)accounting period 会计期间   m4<8v  
  A (17)accounting policies 会计方针   'C]zB'H=  
  A (18)accounting rate of return 会计报酬率   Y\(Q  
  A (19)accounting reference date 会计参照日   B#&U5fSw+0  
  A (20)accounting reference period 会计参照期间   'vgw>\X(  
  A (21)accrual concept 应计概念   _:x/\ 8P  
  A (22)accrual expenses 应计费用   Mc>]ZAzr  
  A (23)acid test ration 速动比率(酸性测试比率)   yd]W',c  
  A (24)acquisition 购置   4Smno%jq  
  A (25)acquisition accounting 收购会计   kpsus \T  
  A (26)activity based accounting 作业基础成本计算   sOa`Tk  
  A (27)adjusting events 调整事项   YC - -&66  
  A (28)administrative expenses 行政管理费   O(!J^J3_z  
  A (29)advice note 发货通知   YT+fOndjaF  
  A (30)amortization 摊销   FTI[YR8?Y  
  A (31)analytical review 分析性检查   INby0S  
  A (32)annual equivalent cost 年度等量成本法   CN#`m]l.  
  A (33)annual report and accounts 年度报告和报表   tQ< ou,   
  A (34)appraisal cost 检验成本   K 4j' e6  
  A (35)appropriation account 盈余分配账户   kG[u$[B  
  A (36)articles of association 公司章程细则   \om$%FUP  
  A (37)assets 资产   oZHsCQ%  
  A (38)assets cover 资产保障   *>n<7T0  
  A (39)asset value per share 每股资产价值   3;Kv9i<~LE  
  A (40)associated company 联营公司   M\ vj&T{k  
  A (41)attainable standard 可达标准   3o9`Ko0  
tj;<Z.  
 A (42)attributable profit 可归属利润   =>-:o:Cu{  
  A (43)audit 审计   \CM/KrCR  
  A (44)audit report 审计报告   qXR>Z=K<  
  A (45)auditing standards 审计准则   9n]z h-  
  A (46)authorized share capital 额定股本   K{B[(](  
  A (47)available hours 可用小时    ]hpocr  
  A (48)avoidable costs 可避免成本 R!0O[i  
  B (49)back-to-back loan 易币贷款   %k_R;/fjW  
  B (50)backflush accounting 倒退成本计算   4ZrX= e,  
  B (51)bad debts 坏帐   <%#M&9d)E  
  B (52)bad debts ratio 坏帐比率   mk~&>\  
  B (53)bank charges 银行手续费   v T2YX5k&,  
  B (54)bank overdraft 银行透支   u7ZSs-LuHw  
  B (55)bank reconciliation 银行存款调节表   2>l4$G 0  
  B (56)bank statement 银行对账单   p 2It/O  
  B (57)bankruptcy 破产   YK!nV ,  
  B (58)basis of apportionment 分摊基础   |G&<@8O  
  B (59)batch 批量   cW4: eh  
  B (60)batch costing 分批成本计算   /)ps_gM  
  B (61)beta factor B(市场)风险因素   ~Os"dAgZFY  
  B (62)bill 账单   }OZ%U2PU  
  B (63)bill of exchange 汇票   Ac 0C,*|^  
  B (64)bill of landing 提单   Ki(qA(r  
  B (65)bill of materials 用料预计单   }`E5I&r4  
  B (66)bill payable 应付票据   jw?/@(AC6  
  B (67)bill receivable 应收票据   AWsO? |YT  
  B (68)bin card 存货记录卡   !*HH5qh6  
  B (69)bonus 红利   R$X1Q/#md  
  B (70)book-keeping 薄记   sXDS_Q  
  B (71)Boston classification 波士顿分类   0%+S@_|  
  B (72)breakeven chart 保本图   %W ~Kx_  
  B (73)breakeven point 保本点   xQ\/6|  
  B (74)breaking-down time 复位时间   mRZC98$ @r  
  B (75)budget 预算   -lV]((I&  
  B (76)budget center 预算中心   >&6pBtC_  
  B (77)budget cost allowance 预算成本折让   mYJ%gdTpo  
  B (78)budget manual 预算手册   /k qW  
  B (79)budget period 预算期间   Pc#8~t}2  
  B (80)budgetary control 预算控制   Q*&>Ui[&  
  B (81)budgeted capacity 预算生产能力   |s`j=<rNQI  
  B (82)burden 制造费用   x9k(mn%,  
  B (83)business center 经营中心   De%WT:v  
  B (84)business entity 营业个体   ,V'+16xW  
  B (85)business unit 经营单位   hNgbHzW  
 B (86)buy-out management 管理性购买产权   h [b5"Uqj  
  B (87)by-product 副产品 }R4%%)j(Vj  
  C (88)called-up share capital 催缴股本   !#j y=A  
  C (89)capacity 生产能力   pp@Jn dlg  
  C (90)capacity ratios 生产能力比率   Cx2s5vJX4p  
  C (91)capital 资本   ,*$L_itL  
  C (92)capital assets pricing model资本资产计价模式   dP63bV  
  C (93)capital commitment 承诺资本   [[2Zcz:  
  C (94)capital employed 已运用的资本   smvIU0:K  
  C (95)capital expenditure 资本支出   M }=X/*T  
  C (96)capital expenditureauthorization 资本支出核准   GEj/Z};;[b  
  C (97)capital expenditure control 资本支出控制   /tR@J8pV  
  C (98)capital expenditure proposal资本支出申请   1"? 3l`i  
  C (99)capital funding planning 资本基金筹集计划   Zz}Wg@&  
  C (100)capital gain 资本收益   Bd jo3eX  
  C (101)capital investment appraisal资本投资评估   ;#$ 67G$  
  C (102)capital maintenance 资本保全   BOClMeA4  
  C (103)capital resource planning 资本资源计划   gw' uY$  
  C (104)capital surplus 资本盈余   &?UIe]  
  C (105)capital turnover 资本周转率   l/0"'o_0v#  
  C (106)card 记录卡   .RF ijr  
  C (107)cash 现金   kDI(Y=Fg  
  C (108)cash account 现金账户   ,rj_P  
  C (109)cash book 现金账薄   Y '7f"W  
  C (110)cash cow 金牛产品   jkCa2!WQ'i  
  C (111)cash flow 现金流量   9eO!_ a^  
  C (112)cash discounted 现金贴现   E0; }e  
  C (113)cash flow budget 现金流量预算   ziZLw$ )  
  C (114)cash flow statement 现金流量表   dz@L}b*  
  C (115)cash ledger 现金分类账   L A &W@  
  C (116)cash limit 现金限额   "#,]` ME;  
  C (117)CCA 现时成本会计   S.&=>   
  C (118)center 中心   x&}pM}ea  
  C (119)changeover time 变更时间   K"4m)B~@Y  
  C (120)chartered entity 特许经济个体   dd1CuOd6(1  
  C (121)cheque 支票   4M4Y2f BH  
  C (122)cheque register 支票登记薄   =v^LShD2^  
  C (123)coin analysis 零钱分类   y"zgpqJ  
  C (124)classification 分类   zURxXo/\V  
  C (125)clock card 工时卡   )y>o;^5'  
  C (126)code 代码   r9nH6 Md\  
  C (127)commitment accounting 承诺确认会计   !qGER.  
  C (128)common cost 共同成本   YZ>L\  
  C (129)company limited byguarantee 有限担保责任公司   M~% ~y`D^  
C (130)company limited shares 股份有限公司   2kMBe%  
  C (131)competitive position 竞争能力状况   ^w]N#%k\H  
  C (132)concept 概念   PNy)TqdRS  
  C (133)conglomerate 跨行业企业   %c+`8 wj  
  C (134)consistency concept 一致性概念   7> ~70  
  C (135)consolidated accounts 合并报表   UQ]WBS\  
  C (136)consolidation accounting 合并会计   ueI1O/Mi  
  C (137)consortium 财团   |,!]]YO.V  
  C (138)contingency plan 应急计划   X*ZTn 7<  
  C (139)contingent liabilities 或有负债   A"|y<  
  C (140)continuous operation 连续生产   V9aGo#  
  C (141)contra 抵消   DD 8uG`<  
  C (142)contract cost 合同成本   EJC{!06L'/  
  C (143)contract costing 合同成本计算   .*N]SbU<8  
  C (144)contribution 贡献毛益   _cPGS=Ew  
  C (145)contribution centre 贡献中心   `y"(\1  
  C (146)contribution chart 贡献图   F3d: W:^_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f3_-{<FZ  
  C (148)contribution to salesration 贡献毛益对销售比率   0_nY70B  
  C (149)control 控制   Dsq_}6 l{  
  C (150)control account 控制帐户   K>%}m,  
  C (151)control limits 控制限度   Tfasry9'8  
  C (152)controllability concept 可控制概念   %LI[+#QE  
  C (153)controllable cost 可控制成本   >fZ N?>`  
  C (154)conversion cost 加工成本   hd+(M[C<9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   bogw/)1  
  C (156)corporate appraisal 公司评估   A'A5.\UN  
  C (157)corporate planning 公司计划   b!(ew`Y;  
  C (158)corporate social reporting 公司社会报告   [/Q .MmnL  
  C (159)corporation 股份公司   FXLY*eRk  
  C (160)cost 成本   yg}zK>j^vC  
  C (161)cost account 成本帐户   BhAWIH8@C  
  C (162)cost accounting 成本会计   etnq{tE5  
  C (163)cost accounting manual 成本手册   U(xN}Y ?  
  C (164)cost accounts calendar 成本报表的日历时间   cV;<!f+  
  C (165)cost adjustment 成本调整   ^:krfXT  
  C (166)cost allocation 成本分配   j:|um&`)  
  C (167)cost apportionment 成本分摊   1P8XVI'  
  C (168)cost attribution 成本归属   18`Y Y\u(  
  C (169)cost audit 成本审计   6yn34'yw  
  C (170)cost behaviour 成本性态   hY*ylzr83  
  C (171)cost benefit analysis 成本效益分析   `.oWmBey\  
  C (172)cost center 成本中心    Tt;h?  
  C (173)cost driver 成本动因
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