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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
61wGIN2,  
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注会《审计》英语常用词汇 < Gu s9^_  
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  1.audit   审计  /h   
  2.attestation   鉴证 ousoG$Pc  
  3.credibility   可信赖程度 W}T$Z  
  4.audit of financial statements 财务报表审计 $osDw1C  
  5.agreed-upon procedures 执行商定程序 M'[J0*ip  
  6.high levels of assurance 高水平保证 %3 ~jg  
  7.compilation 编制 s3t{freM  
  8.reliability 可靠性 G:A` n;E0  
  9.relevance 相关性 t/nu/yz5E  
  10.professional skepticism 职业谨慎  okfhd{9  
  11.objectivity 客观性 ^IC|3sr   
  12. professional competence 专业胜任能力 /oh[ Nu1D  
  13.Senior/CPA-in-charge 项目经理 eP;lH~!.0  
  14.audit engagement letter 业务约定书 7<X_\,I  
  15.recurring audit 连续审计 1tfm\/V}ho  
  16.the client 委托人 i5:fn@&  
  17.change CPA 更换注册会计 t&-7AjS5  
  18.the existing CPA 现任注册会计师 SVeL c  
  19.the successor CPA 后任注册会计师 HhIa=,VY  
  20.the preceding CPA前任注册会计师 g9 g &]  
  21.issue the audit report 出具审计报告 0nae gy?,  
  22.expert 专家 'S&5zwrH  
  23.the board of directors 董事会 c!6.D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y2Y/laD  
  25.assess material misstatement risks评估重大错报风险 .,feRK>3  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |nv8&L8  
  27.a general knowledge of —— 初步了解―――的情况 >a]{q^0  
  28.a more knowledge of—— 进一步了解的情况 ]BX|G`CCc  
  29.the prior year‘s working papers 以前年度工作底稿 'Kc;~a  
  30.minutes of meeting 会议纪要 (AV j_Cw  
  31.business risks 经营风险 VYik#n>|Gp  
  32.appropriateness 适当性 "y#$| TMB  
  33.accounting estimate 会计估计 02?y%  
  34.management representations 管理层声明 'BtvT[KM  
  35.going concern assumption 持续经营假设 'V } -0  
  36.audit plan 审计计划 Br;1kQ%eC  
  37.significant audit areas 重点审计领域 !$Nh:(>:  
  38.error 错误 UG 9uNgzQ/  
  39.fraud舞弊 /_>S0  
  40.modified or additional procedures 修改或追加审计程序 ;5dJ5_}  
  41.misappropriation of assets 侵占资产 ?3"lI,!0  
  42.transactions without substance 虚假交易 A"d=,?yE  
  43.unusual pressures 异常压力 }eSaF@.  
  44.the suspected noncompliance 涉嫌存在违法行为 <D!"<&N  
  45.materialiy 重要性 "}(*Km5Po  
  46.exceed the materiality level 超过重要性水平 -I '#G D>  
  47.approach the materiality level 接近重要性水平 _KLKa/3  
  48.an acceptably low level 可接受水平 FL9 Dz4  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3hGYNlQ^  
  50.misstatements or omissions 错报或漏报 <Zn]L:  
  51.aggregate 总计 Qne@Vf kA  
  52.subsequent events 期后事项 7S}NV7  
  53.adjust the financial statements 调整财务报表 |+f@w/+  
  54.perform additional audit procedures 实施追加的审计程序 ?7*.S Lt  
  55.audit risk 审计风险 /*i[MB  
  56.detection risk 检查风险 _?CyKk\I  
  57.inappropriate audit opinion 不适当的审计意见 5$d>:" >  
  58.material misstatement 重大的错报 Rcc9Tx(zvQ  
  59.tolerable misstatement 可容忍错报 J>TNyVaoQ  
  60.the acceptable level of detection risk 可接受的检查风险 U]ynnw4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kq8.SvIb  
  62.simall business 小规模企业 ^|hlY ]Ev  
  63.accounting system 会计系统 xG/B$DLn  
  64.test of control 控制测试 n#|ljC  
  65.walk-through test 穿行测试 P XKEqcQR  
  66.communication 沟通 E{k$4  
  67.flow chart 流程图 ,` 6O{Z~  
  68.reperformance of internal control 重新执行 +DU^"q=  
  69.audit evidence 审计证据 9sJ=Nldq  
  70.substantive procedures 实质性程序 l|9' M'a  
  71.assertions 认定 u%!/-&?wF  
  72.esistence 存在 ?(0=+o(`  
  73.occurrence 发生 jmPnUn  
  74.completeness 完整性 N:x--,2  
  75.rights and obligations 权利和义务 -Aaim`06bv  
  76.valuation and allocation 计价和分摊 9sG]Q[:.]  
  77.cutoff 截止 VkdGGY  
  78.accuracy 准确性 {bHUZen  
  79.classification 分类 t-B5,,`  
  80.inspection 检查 hK+6S3-E z  
  81.supervision of counting 监盘 y)vK=,"  
  82.observation 观察 jVi> 9[rz  
  83.confirmation 函证  Xdh2  
  84.computation 计算 `,QcOkvbC  
  85.analytical procedures 分析程序 $>Qq 7  
  86.vouch 核对 & 6'Rc#\P  
  87.trace 追查 ORuC("  
  88.audit sampling 审计抽样 *,& 2?E8  
  89.error 误差 % b fe_k(  
  90.expected error 预期误差 Znr@-=xZO*  
  91.population 总体 4Hy/K^Ci  
  92.sampling risk 抽样风险 ;NU-\<Q{  
  93.non- sampling risk 非抽样风险 |;:g7eb  
  94.sampling unit 抽样单位 s@Dln Du .  
  95.statistical sampling 统计抽样 !]5}N^X  
  96.tolerable error 可容忍误差 p<1y$=zS  
  97.the risk of under reliance 信赖不足风险 i/j53towe  
  98.the risk of over reliance 信赖过度风险 k/P.[5  
  99.the risk of incorrect rejection 误拒风险 \?SvO  
  100. the risk of incorrect acceptance 误受风险 m< H{@ZgN(  
  101.working trial balance 试算平衡表  J3`0i@  
  102.index and cross-referencing 索引和交叉索引 ] # VHx  
  103.cash receipt 现金收入 ])}a^]0q  
  104.cash disbursement 现金支出 &AN1x cx\  
  105.bank statement 银行对账单 jr,N+K(@T  
  106.bank reconciliation 银行存款余额调节表 b9-IrR4h  
  107.balance sheet date 资产负债表日 E\|nP~;~F9  
  108.net realizable value 可变现净值 >-w(P/  
  109.storeroom 仓库 4- ~Z{#-  
  110.sale invoice 销售发票 K!]a+M]>  
  111.price list 价目表 pO_IUkt  
  112.positive confirmation request 积极式询证函 85YUqVi9  
  113.negative confirmation request 消极式询证函 ]{oZn5F  
  114.purchase requisition 请购单 z/u^  
  115.receiving report 验收报告 ],_+J *  
  116.gross margin 毛利 K+pVRDRcs  
  117.manufacturing overhead 制造费用 +D@5zq:5  
  118.material requisition 领料单 [Ur\^wS  
  119.inventory-taking 存货盘点  D|) a7_  
  120.bond certificate 债券 8[;vC$  
  121.stock certificate 股票 w lH \w?  
  122.audit report 审计报告 ~: { 05W  
  123.entity 被审计单位 Y=p!xr>  
  124.addressee of the audit report 审计报告的收件人 D"rbQXR7$  
  125.unqualified opinion 无保留意见 2]1u0-M5L  
  126.qualified opinion 保留意见 1rJ2}d\y  
  127.disclaimer of opinion 无法表示意见 |GtvgvO,  
  128.adverse opinion 否定意见
_ Ao$)Gu)  
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A (1)ABC 作业基础成本计算   O&1qL)  
  A (2)absorbed overhead 已吸收制造费用 -QroT`gy  
  A (3)absorption costing 吸收成本计算 H T|DT  
  A (4)account 账户,报表   Nai5!_'  
  A (5)accounting postulate 会计假设   ;h\T7pwwb  
  A (6)accounting series release 会计公告文件   ,$0-I@*V  
  A (7)accounting valuation 会计计价   Y8zTw`:V  
  A (8)account sale 承销清单 XEgJ7h_  
  A (9)accountability concept 经营责任概念   C,An\lsT  
  A (10)accountancy 会计职业   &'SD1m1P  
  A (11)accountant 会计师   ^Jp,&  
  A (12)accounting 会计   CmZayV  
  A (13)agency cost 代理成本   Pg%9hej f3  
  A (14)accounting bases 会计基础   9<6q(]U  
  A (15)accounting manual 会计手册   ]3rVULU"K-  
  A (16)accounting period 会计期间   G18w3BFx  
  A (17)accounting policies 会计方针   ]1|P|Jp  
  A (18)accounting rate of return 会计报酬率   TIWR[r1!  
  A (19)accounting reference date 会计参照日   MKl0 d  
  A (20)accounting reference period 会计参照期间   $VuXr=f}  
  A (21)accrual concept 应计概念   x@t?7 o\&  
  A (22)accrual expenses 应计费用   yOq@w!xz  
  A (23)acid test ration 速动比率(酸性测试比率)   )h8}{*   
  A (24)acquisition 购置   %GHGd'KO&  
  A (25)acquisition accounting 收购会计   +!/ATR%Uci  
  A (26)activity based accounting 作业基础成本计算   uh )S;3|  
  A (27)adjusting events 调整事项   98>GHl'lM  
  A (28)administrative expenses 行政管理费   [d: u(  
  A (29)advice note 发货通知   TmsIyDcD~  
  A (30)amortization 摊销   zxbf h/=  
  A (31)analytical review 分析性检查   %2?+:R5.  
  A (32)annual equivalent cost 年度等量成本法   # z|Q $  
  A (33)annual report and accounts 年度报告和报表   CMXF[X)%  
  A (34)appraisal cost 检验成本   <kak9 6A  
  A (35)appropriation account 盈余分配账户   ;2p+i/sVj  
  A (36)articles of association 公司章程细则   1~5DIU^  
  A (37)assets 资产   Bqq= 2lj  
  A (38)assets cover 资产保障   Oynb "T&8  
  A (39)asset value per share 每股资产价值   iwotEl0*{  
  A (40)associated company 联营公司   9} (w*>_L  
  A (41)attainable standard 可达标准   E>!=~ 7.  
aD^$ v  
 A (42)attributable profit 可归属利润   eTiTS*`u  
  A (43)audit 审计   fpD$%.y'J  
  A (44)audit report 审计报告   "& ,ov#  
  A (45)auditing standards 审计准则   JvpGxj  
  A (46)authorized share capital 额定股本   cHs3:F~~  
  A (47)available hours 可用小时   Ld4U  
  A (48)avoidable costs 可避免成本 EB~]6.1  
  B (49)back-to-back loan 易币贷款   @5Xo2}o-Q  
  B (50)backflush accounting 倒退成本计算   \N,ox(f?gW  
  B (51)bad debts 坏帐   J ^'El^F  
  B (52)bad debts ratio 坏帐比率   l<6u@,%s  
  B (53)bank charges 银行手续费   LeKovt%  
  B (54)bank overdraft 银行透支   CXa[%{[n  
  B (55)bank reconciliation 银行存款调节表   M/zO|-j&  
  B (56)bank statement 银行对账单   &Y]':gJ  
  B (57)bankruptcy 破产   %#HU~X:  
  B (58)basis of apportionment 分摊基础   h051Ol\v*  
  B (59)batch 批量   j~CnMKN  
  B (60)batch costing 分批成本计算   i0vm0 0oT  
  B (61)beta factor B(市场)风险因素   ,>GHR{7>(  
  B (62)bill 账单   ;_o]$hV|  
  B (63)bill of exchange 汇票   |>.Q U3  
  B (64)bill of landing 提单   yvAO"43  
  B (65)bill of materials 用料预计单   MdHm%Vx  
  B (66)bill payable 应付票据   SmRlZ!%e  
  B (67)bill receivable 应收票据   _yg_?GH  
  B (68)bin card 存货记录卡   "y1Iu   
  B (69)bonus 红利   j(;^XO Y#  
  B (70)book-keeping 薄记   # 36Q O  
  B (71)Boston classification 波士顿分类   )t6]F6!_  
  B (72)breakeven chart 保本图   Vwkvu&4  
  B (73)breakeven point 保本点   B`*,L\LZ*  
  B (74)breaking-down time 复位时间   ']_2@<XW)  
  B (75)budget 预算   }3pM,.  
  B (76)budget center 预算中心   Q;M\fBQO}&  
  B (77)budget cost allowance 预算成本折让   i "8mrWb  
  B (78)budget manual 预算手册   ?t#wK}d.  
  B (79)budget period 预算期间   nxLuzf4U5  
  B (80)budgetary control 预算控制   _Nx /<isdL  
  B (81)budgeted capacity 预算生产能力   ~+q1g[6  
  B (82)burden 制造费用    bGRt  
  B (83)business center 经营中心   )vp0X\3q`  
  B (84)business entity 营业个体   K_7pr~D]@r  
  B (85)business unit 经营单位   %uW  =kr  
 B (86)buy-out management 管理性购买产权   .tBlGMcN  
  B (87)by-product 副产品 LQ+/|_(.  
  C (88)called-up share capital 催缴股本   7T~ M`$h  
  C (89)capacity 生产能力   04a ^jjc  
  C (90)capacity ratios 生产能力比率   1+l8%G=hB  
  C (91)capital 资本   +7Ws`qhEe  
  C (92)capital assets pricing model资本资产计价模式   u v%Q5O4  
  C (93)capital commitment 承诺资本   $( hT{C,K  
  C (94)capital employed 已运用的资本   0-2|(9 Kc  
  C (95)capital expenditure 资本支出   i\R0+ O{  
  C (96)capital expenditureauthorization 资本支出核准   UKS5{"=T[  
  C (97)capital expenditure control 资本支出控制   P7x;G5'.  
  C (98)capital expenditure proposal资本支出申请   Zk3Pv0c  
  C (99)capital funding planning 资本基金筹集计划   0[;2dc  
  C (100)capital gain 资本收益   96=<phcwN[  
  C (101)capital investment appraisal资本投资评估   *$f=`sj  
  C (102)capital maintenance 资本保全   Kxe\H'rR  
  C (103)capital resource planning 资本资源计划   Nw;qJ58@  
  C (104)capital surplus 资本盈余   h2l;xt  
  C (105)capital turnover 资本周转率   dcz?5O_{,  
  C (106)card 记录卡   ^X#y'odtbS  
  C (107)cash 现金   3jmo[<p*x  
  C (108)cash account 现金账户   9 {4yC9Oz>  
  C (109)cash book 现金账薄   T$Z9F^w  
  C (110)cash cow 金牛产品   d2\ !tJm  
  C (111)cash flow 现金流量   *~rj!N?;  
  C (112)cash discounted 现金贴现   |tXA$}"L8  
  C (113)cash flow budget 现金流量预算   wxN)d B  
  C (114)cash flow statement 现金流量表   N&9o  1_}  
  C (115)cash ledger 现金分类账   k,h602(  
  C (116)cash limit 现金限额   v.0qE}' |  
  C (117)CCA 现时成本会计   o%d TcoCN  
  C (118)center 中心   B(Sy.n  
  C (119)changeover time 变更时间   Fs+ tcr/\[  
  C (120)chartered entity 特许经济个体   $d?+\r:I{,  
  C (121)cheque 支票   /:dLqyQ_V  
  C (122)cheque register 支票登记薄   `~1!nfFD  
  C (123)coin analysis 零钱分类   k.J%rRneN  
  C (124)classification 分类   j"W>fC/u  
  C (125)clock card 工时卡   x*7@b8J  
  C (126)code 代码   2u{~35  
  C (127)commitment accounting 承诺确认会计   b R\7j+*&  
  C (128)common cost 共同成本   Hv,|XE@Y  
  C (129)company limited byguarantee 有限担保责任公司   Qg>NJ\*Q  
C (130)company limited shares 股份有限公司   Psb !Z(  
  C (131)competitive position 竞争能力状况   ggso9ZlLu+  
  C (132)concept 概念   FO{=^I5YA  
  C (133)conglomerate 跨行业企业   |vI*S5kn6A  
  C (134)consistency concept 一致性概念   ]a3$hAcj6"  
  C (135)consolidated accounts 合并报表   qwTz7r  
  C (136)consolidation accounting 合并会计   {UiSa'TR1b  
  C (137)consortium 财团   | dQ>)_  
  C (138)contingency plan 应急计划   . i0K-B  
  C (139)contingent liabilities 或有负债   {Jr1K,  
  C (140)continuous operation 连续生产   "ra$x2|=}  
  C (141)contra 抵消   ('J/Ww<  
  C (142)contract cost 合同成本   R2bqhSlF  
  C (143)contract costing 合同成本计算   jNZ .Fb  
  C (144)contribution 贡献毛益   :e1h!G  
  C (145)contribution centre 贡献中心   "N4^ ^~s  
  C (146)contribution chart 贡献图   yOM/UdWq  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   yD[d%w  
  C (148)contribution to salesration 贡献毛益对销售比率   y\Wn:RR1[  
  C (149)control 控制   b,!C 8rJ  
  C (150)control account 控制帐户   'nmGHorp  
  C (151)control limits 控制限度   0uy'Py@2<  
  C (152)controllability concept 可控制概念   !$I~3_c  
  C (153)controllable cost 可控制成本   1]xk:u4LA  
  C (154)conversion cost 加工成本   5eAZfe%H  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   n Ja!&G&  
  C (156)corporate appraisal 公司评估   r&=ulg  
  C (157)corporate planning 公司计划   s{^98*  
  C (158)corporate social reporting 公司社会报告   D%>Bj>xQD  
  C (159)corporation 股份公司   +LHU}'|  
  C (160)cost 成本   d_[H|H9i6  
  C (161)cost account 成本帐户   MGdzrcF  
  C (162)cost accounting 成本会计   K)SWM3r  
  C (163)cost accounting manual 成本手册   I| TNo-!$  
  C (164)cost accounts calendar 成本报表的日历时间   r[9m-#)>  
  C (165)cost adjustment 成本调整   7H H  
  C (166)cost allocation 成本分配   2m Y!gVi  
  C (167)cost apportionment 成本分摊   |3$E w.  
  C (168)cost attribution 成本归属   F`=p/IAJK  
  C (169)cost audit 成本审计   44CZl{pt  
  C (170)cost behaviour 成本性态   ss^a=?~  
  C (171)cost benefit analysis 成本效益分析   Y:*% [\R  
  C (172)cost center 成本中心   zDF Nx:h  
  C (173)cost driver 成本动因
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