论坛风格切换切换到宽版
  • 4041阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
<4Fd ~  
U Lq%,ca  
注会《审计》英语常用词汇 dGg+[?  
{)M4h?.2  
nJnan,`W  
  1.audit   审计 7blZAA?-  
  2.attestation   鉴证 ~oI49Q&{  
  3.credibility   可信赖程度 g 7pFOcV  
  4.audit of financial statements 财务报表审计 F-6* BUqJ  
  5.agreed-upon procedures 执行商定程序 tkmW\  
  6.high levels of assurance 高水平保证 ,\M'jV"S K  
  7.compilation 编制  E9i WGSE  
  8.reliability 可靠性 c8u0\X,  
  9.relevance 相关性 1Sy# *  
  10.professional skepticism 职业谨慎 2-~oNJqX  
  11.objectivity 客观性  >Pu*MD;  
  12. professional competence 专业胜任能力 C{D2mSS  
  13.Senior/CPA-in-charge 项目经理 ocMf}"  
  14.audit engagement letter 业务约定书 DEBgb  
  15.recurring audit 连续审计 =cQw R:):  
  16.the client 委托人 z}%to0W  
  17.change CPA 更换注册会计 UpITx]y?"m  
  18.the existing CPA 现任注册会计师 d3\8BKp  
  19.the successor CPA 后任注册会计师 ` C1LR,J  
  20.the preceding CPA前任注册会计师 :/3`+&T^/  
  21.issue the audit report 出具审计报告 "~ /3  
  22.expert 专家 =P!Vi6[gF~  
  23.the board of directors 董事会 ,ZSu o4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Z#Fw 1  
  25.assess material misstatement risks评估重大错报风险 l @Ki`if  
  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 5^xt/vYa)  
  27.a general knowledge of —— 初步了解―――的情况 ><=af 9T  
  28.a more knowledge of—— 进一步了解的情况 PQK_*hJG"  
  29.the prior year‘s working papers 以前年度工作底稿 1ysA~2  
  30.minutes of meeting 会议纪要 Fri5_rxLl  
  31.business risks 经营风险 >iCMjT]4  
  32.appropriateness 适当性 _YY) -H  
  33.accounting estimate 会计估计 5q<kt{06\  
  34.management representations 管理层声明 % /s1ma6q  
  35.going concern assumption 持续经营假设 (mEZ4yM  
  36.audit plan 审计计划 .cb mCFXL  
  37.significant audit areas 重点审计领域 ;(sb^O  
  38.error 错误 L=$P  
  39.fraud舞弊 %tMfOW  
  40.modified or additional procedures 修改或追加审计程序 %guot~S|  
  41.misappropriation of assets 侵占资产 0C7"*H0 R  
  42.transactions without substance 虚假交易 g/E;OcFaO  
  43.unusual pressures 异常压力 o^ 4+eE  
  44.the suspected noncompliance 涉嫌存在违法行为 9we=aX5  
  45.materialiy 重要性 [kXe)dMX8  
  46.exceed the materiality level 超过重要性水平 ]mc,FlhU@  
  47.approach the materiality level 接近重要性水平 b9U2afd  
  48.an acceptably low level 可接受水平 #Ky0` n  
  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 (X8N?tJ  
  50.misstatements or omissions 错报或漏报 IJ0RHDod:  
  51.aggregate 总计 R[Rs2eS_  
  52.subsequent events 期后事项 1~*_H_Q't  
  53.adjust the financial statements 调整财务报表 PyoLk  
  54.perform additional audit procedures 实施追加的审计程序 5 xiYCOy  
  55.audit risk 审计风险 RsbrD8*AD  
  56.detection risk 检查风险 L+u_153  
  57.inappropriate audit opinion 不适当的审计意见 6QV/8IX  
  58.material misstatement 重大的错报 QhZ%<zN  
  59.tolerable misstatement 可容忍错报 6hZhD1lDG^  
  60.the acceptable level of detection risk 可接受的检查风险 acH.L _B:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <I>q1m?KN  
  62.simall business 小规模企业 Pa.!:N-  
  63.accounting system 会计系统 YP6 +o#==  
  64.test of control 控制测试 5t PmrWZ  
  65.walk-through test 穿行测试 [:o#d`^  
  66.communication 沟通 ^b%AwzHH}  
  67.flow chart 流程图 ":Q70*xSm  
  68.reperformance of internal control 重新执行 HCP Be2  
  69.audit evidence 审计证据 HqbTJ!a  
  70.substantive procedures 实质性程序 u0x\5!?2  
  71.assertions 认定 y0Tb/&xN  
  72.esistence 存在 M:x8]TA  
  73.occurrence 发生 [;2v[&Po  
  74.completeness 完整性 ;9^B# aTM  
  75.rights and obligations 权利和义务 J:>TV.TP  
  76.valuation and allocation 计价和分摊 E>ev/6ox  
  77.cutoff 截止 >#'6jm  
  78.accuracy 准确性 _E~uuFMn*R  
  79.classification 分类 U3Q'ZT  
  80.inspection 检查 iCH Z{< k  
  81.supervision of counting 监盘 WgjaMmht  
  82.observation 观察 oU2RxK->u  
  83.confirmation 函证 (d (whlF  
  84.computation 计算 V +hV&|=  
  85.analytical procedures 分析程序 vb%\q sf  
  86.vouch 核对 A_g'9  
  87.trace 追查 FPqgncBHK  
  88.audit sampling 审计抽样 T}zi P  
  89.error 误差 c{E-4PYbah  
  90.expected error 预期误差 $Fn# b|e  
  91.population 总体 =#W{&Te;  
  92.sampling risk 抽样风险 1 4|S^UM$  
  93.non- sampling risk 非抽样风险 $Fo ,$  
  94.sampling unit 抽样单位 {C3bCVQ]o  
  95.statistical sampling 统计抽样 ZF`ckWT:-N  
  96.tolerable error 可容忍误差 S-1}3T%  
  97.the risk of under reliance 信赖不足风险 :ortyCB:H  
  98.the risk of over reliance 信赖过度风险 &38Fj'l  
  99.the risk of incorrect rejection 误拒风险 Mn=_lhW K  
  100. the risk of incorrect acceptance 误受风险 ?{FxbDp>  
  101.working trial balance 试算平衡表 :O{:;X)  
  102.index and cross-referencing 索引和交叉索引 3~ qgvAr  
  103.cash receipt 现金收入 !is8`8F8  
  104.cash disbursement 现金支出 {!,+C0  
  105.bank statement 银行对账单 lr|-_snx2  
  106.bank reconciliation 银行存款余额调节表 @P8q= j}l9  
  107.balance sheet date 资产负债表日 zgO?%O  
  108.net realizable value 可变现净值 V9MA)If>  
  109.storeroom 仓库 ve>8vw2  
  110.sale invoice 销售发票 jHFdDw|N`  
  111.price list 价目表 zRKg>GG`  
  112.positive confirmation request 积极式询证函 UgUW 4x'+  
  113.negative confirmation request 消极式询证函 ^EB}e15"  
  114.purchase requisition 请购单 is6JS^Q  
  115.receiving report 验收报告 h rZ\ O?j  
  116.gross margin 毛利 s*VZLKO  
  117.manufacturing overhead 制造费用 x|Q6[Y  
  118.material requisition 领料单 f>RPh bq|  
  119.inventory-taking 存货盘点 *zmbo >{(  
  120.bond certificate 债券 ]2( %^#qBG  
  121.stock certificate 股票 Z(V 4"x7F  
  122.audit report 审计报告  u2DsjaL  
  123.entity 被审计单位 b)df V=  
  124.addressee of the audit report 审计报告的收件人 1e&`m~5K+  
  125.unqualified opinion 无保留意见 2\7]EW  
  126.qualified opinion 保留意见 kQj8;LU  
  127.disclaimer of opinion 无法表示意见 1sgoT f%  
  128.adverse opinion 否定意见
8*|@A6ig  
upX/fL c  
A (1)ABC 作业基础成本计算   q'W`t>2 T  
  A (2)absorbed overhead 已吸收制造费用 +tuC845  
  A (3)absorption costing 吸收成本计算 #$A6s~`B  
  A (4)account 账户,报表   ,,i;6q_f  
  A (5)accounting postulate 会计假设   SX;FBO(p  
  A (6)accounting series release 会计公告文件   0z,c6MjM+  
  A (7)accounting valuation 会计计价   ~#g Vs*K  
  A (8)account sale 承销清单 za24-q  
  A (9)accountability concept 经营责任概念   r*kk/ $,2  
  A (10)accountancy 会计职业   uD+;5S]us  
  A (11)accountant 会计师   LNr2YRpyz  
  A (12)accounting 会计   j| 257D  
  A (13)agency cost 代理成本   :CV&WP  
  A (14)accounting bases 会计基础   <8H`y(S  
  A (15)accounting manual 会计手册   '&UX'Dd~Q  
  A (16)accounting period 会计期间   YWm:#{n.  
  A (17)accounting policies 会计方针   tv?~LJYN  
  A (18)accounting rate of return 会计报酬率   vuD tEz  
  A (19)accounting reference date 会计参照日   4u"O/rt  
  A (20)accounting reference period 会计参照期间   `f b}cJUa  
  A (21)accrual concept 应计概念   ql],Wplg  
  A (22)accrual expenses 应计费用   ~DCw [y  
  A (23)acid test ration 速动比率(酸性测试比率)   d`v]+HK  
  A (24)acquisition 购置   5~ jGF  
  A (25)acquisition accounting 收购会计   Fn 6>n04v  
  A (26)activity based accounting 作业基础成本计算   >bmL;)mc&  
  A (27)adjusting events 调整事项   R|Ykez!D  
  A (28)administrative expenses 行政管理费   .lqo>Ta y  
  A (29)advice note 发货通知   }<XeZ?;  
  A (30)amortization 摊销   f^nogw<z!  
  A (31)analytical review 分析性检查   03# r F@e  
  A (32)annual equivalent cost 年度等量成本法   d]+g3oy `  
  A (33)annual report and accounts 年度报告和报表   FCOSgEU  
  A (34)appraisal cost 检验成本   Tl9_Wi  
  A (35)appropriation account 盈余分配账户   {X8F4  
  A (36)articles of association 公司章程细则   >\MV/!W  
  A (37)assets 资产   P hn&hRAO  
  A (38)assets cover 资产保障   GT* \gZ  
  A (39)asset value per share 每股资产价值   GXa-g-d  
  A (40)associated company 联营公司   ?-*_v//g  
  A (41)attainable standard 可达标准   J#bEAK^L,l  
Z!t t(y\  
 A (42)attributable profit 可归属利润   V5M_N;h  
  A (43)audit 审计   tR*J M$T  
  A (44)audit report 审计报告   x"*u98&3  
  A (45)auditing standards 审计准则   1 aIJ0#nE  
  A (46)authorized share capital 额定股本   HHT K{X+  
  A (47)available hours 可用小时   )(y&U  
  A (48)avoidable costs 可避免成本 aQkgkV;~  
  B (49)back-to-back loan 易币贷款   L{osh0  
  B (50)backflush accounting 倒退成本计算   \9<aCJxN  
  B (51)bad debts 坏帐   /G\-v2iD  
  B (52)bad debts ratio 坏帐比率   hO\_RhsRy?  
  B (53)bank charges 银行手续费   WCU[ ]A  
  B (54)bank overdraft 银行透支   C S+6!F]  
  B (55)bank reconciliation 银行存款调节表   =XyK/$  
  B (56)bank statement 银行对账单   !*N#}6Jd  
  B (57)bankruptcy 破产   ~[l2"@  
  B (58)basis of apportionment 分摊基础   / [:@j+n\  
  B (59)batch 批量   |f.=Y~aY  
  B (60)batch costing 分批成本计算   4RJ8 2yq-  
  B (61)beta factor B(市场)风险因素   X+Xjf(  
  B (62)bill 账单   HuCH`|v-  
  B (63)bill of exchange 汇票   qH$G_R#)8B  
  B (64)bill of landing 提单   <(;"L<?D<C  
  B (65)bill of materials 用料预计单   &QLCij5:  
  B (66)bill payable 应付票据   Cd]d[{NJ;  
  B (67)bill receivable 应收票据   <#LH L  
  B (68)bin card 存货记录卡   8qo{%  
  B (69)bonus 红利   [sbC6(z  
  B (70)book-keeping 薄记   3,W2CN}  
  B (71)Boston classification 波士顿分类   eQJLyeR+  
  B (72)breakeven chart 保本图   X 1^f0\k  
  B (73)breakeven point 保本点   i$$\}2m{L  
  B (74)breaking-down time 复位时间   lzw3 x  
  B (75)budget 预算   'GS1"rkW<5  
  B (76)budget center 预算中心   nSmYa7  
  B (77)budget cost allowance 预算成本折让   'd(OFE-hn  
  B (78)budget manual 预算手册   0g~WM  
  B (79)budget period 预算期间   @D Qg1|m  
  B (80)budgetary control 预算控制   ~1i,R1_\Y  
  B (81)budgeted capacity 预算生产能力   9kWyO:a_(  
  B (82)burden 制造费用   C KBLM2 D  
  B (83)business center 经营中心   9^)ochY3  
  B (84)business entity 营业个体   ;"wU+  
  B (85)business unit 经营单位   JaiYVx(  
 B (86)buy-out management 管理性购买产权   4f'WF5S/}8  
  B (87)by-product 副产品 }mk9-7  
  C (88)called-up share capital 催缴股本   'P39^rb  
  C (89)capacity 生产能力   bvk+i?{H  
  C (90)capacity ratios 生产能力比率   p;U[cGHC  
  C (91)capital 资本   wnN@aO6g*  
  C (92)capital assets pricing model资本资产计价模式   )d_)CuUBe  
  C (93)capital commitment 承诺资本   w[UPoG #Uh  
  C (94)capital employed 已运用的资本   ;Hv#SRSz  
  C (95)capital expenditure 资本支出   j"yL6Q9P  
  C (96)capital expenditureauthorization 资本支出核准   3@\vU~=P:  
  C (97)capital expenditure control 资本支出控制   45> w=O  
  C (98)capital expenditure proposal资本支出申请   \bZbz/+D  
  C (99)capital funding planning 资本基金筹集计划   >dn[oS,  
  C (100)capital gain 资本收益   ;xXHSxa:=W  
  C (101)capital investment appraisal资本投资评估   g=:%j5?.e  
  C (102)capital maintenance 资本保全   Fu(e4E  
  C (103)capital resource planning 资本资源计划   Gq$9he<  
  C (104)capital surplus 资本盈余   lD _  u  
  C (105)capital turnover 资本周转率   `9kjYSd#E  
  C (106)card 记录卡    J<V}g v  
  C (107)cash 现金   8HxB\ !0F?  
  C (108)cash account 现金账户   k;#$Oxa>t=  
  C (109)cash book 现金账薄   ?,;|*A  
  C (110)cash cow 金牛产品   VgN`' iC`I  
  C (111)cash flow 现金流量   ) Tpc8Hr  
  C (112)cash discounted 现金贴现   )p).}"   
  C (113)cash flow budget 现金流量预算   !c\s)&U7B  
  C (114)cash flow statement 现金流量表   5MO:hE5sm  
  C (115)cash ledger 现金分类账   A|c  :&i  
  C (116)cash limit 现金限额   Yono8M;9*  
  C (117)CCA 现时成本会计   pzCD' !*  
  C (118)center 中心   gPd:>$  
  C (119)changeover time 变更时间   0@.$(Aqo(  
  C (120)chartered entity 特许经济个体   69`9!heu  
  C (121)cheque 支票   (TDLT^  
  C (122)cheque register 支票登记薄   AFc#2wn  
  C (123)coin analysis 零钱分类   b^;19]/RW  
  C (124)classification 分类    7=6p  
  C (125)clock card 工时卡   t&ztY] qh  
  C (126)code 代码   "/O0j/lm  
  C (127)commitment accounting 承诺确认会计   0 jVuF l  
  C (128)common cost 共同成本   ]9]3=;b>  
  C (129)company limited byguarantee 有限担保责任公司   = K"F!}  
C (130)company limited shares 股份有限公司   +[zrU`!@  
  C (131)competitive position 竞争能力状况   J<H$B +;qR  
  C (132)concept 概念   f>;5ZE4Zu  
  C (133)conglomerate 跨行业企业   fu?>O /Gn/  
  C (134)consistency concept 一致性概念   ^>72<1U%  
  C (135)consolidated accounts 合并报表   |rq~.cA  
  C (136)consolidation accounting 合并会计   u> %r(  
  C (137)consortium 财团   +wY3E*hU  
  C (138)contingency plan 应急计划   }^pnwo9vV  
  C (139)contingent liabilities 或有负债   Z>7Oez>  
  C (140)continuous operation 连续生产   >6@*%LM  
  C (141)contra 抵消   CDO _A\  
  C (142)contract cost 合同成本   pW:U|m1dS  
  C (143)contract costing 合同成本计算   FJ!N)`[  
  C (144)contribution 贡献毛益   a' .o  
  C (145)contribution centre 贡献中心   Ni(D[?mZ  
  C (146)contribution chart 贡献图   ad&Mk^p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~g;(` g  
  C (148)contribution to salesration 贡献毛益对销售比率   b,#cc>76\  
  C (149)control 控制   + O* S>0  
  C (150)control account 控制帐户   `g6ZhG:W  
  C (151)control limits 控制限度   +0^N#0)  
  C (152)controllability concept 可控制概念   $lU~3I)  
  C (153)controllable cost 可控制成本   Njc3X@4=  
  C (154)conversion cost 加工成本   23U9+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   nx $?wxIm  
  C (156)corporate appraisal 公司评估   LZX-am`%  
  C (157)corporate planning 公司计划   nR!qolh  
  C (158)corporate social reporting 公司社会报告   c5mv4 MC  
  C (159)corporation 股份公司   7 G~MqnO|  
  C (160)cost 成本   0Dc$nL?TqX  
  C (161)cost account 成本帐户   ~5:]Oux  
  C (162)cost accounting 成本会计   gA`/t e  
  C (163)cost accounting manual 成本手册   BaR9X ?~O$  
  C (164)cost accounts calendar 成本报表的日历时间   $*G]6s  
  C (165)cost adjustment 成本调整   cJ&l86/l1  
  C (166)cost allocation 成本分配   "3Ag+>tuRW  
  C (167)cost apportionment 成本分摊   wAVO%8u  
  C (168)cost attribution 成本归属   pE^LQi  
  C (169)cost audit 成本审计   Ts}5Nk8%  
  C (170)cost behaviour 成本性态   n)sK#C-VA  
  C (171)cost benefit analysis 成本效益分析   Y xGIv8O]  
  C (172)cost center 成本中心   -X PGl  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个