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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 )oTEB#J  
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  1.audit   审计 =d~]*[8  
  2.attestation   鉴证 z"}k\B-5  
  3.credibility   可信赖程度 @[=*w`1  
  4.audit of financial statements 财务报表审计 v7Knu]  
  5.agreed-upon procedures 执行商定程序 $@x3<}X;  
  6.high levels of assurance 高水平保证 :m8ED[9b  
  7.compilation 编制 -/x +M-X#  
  8.reliability 可靠性 +n,8o:fU:  
  9.relevance 相关性 z$7YC49^  
  10.professional skepticism 职业谨慎 rctn0*MP  
  11.objectivity 客观性  =e$ #m;  
  12. professional competence 专业胜任能力 n ^n' lgUT  
  13.Senior/CPA-in-charge 项目经理 ;T#t)oV  
  14.audit engagement letter 业务约定书 r{\cm Ds  
  15.recurring audit 连续审计 P7egT ,Z  
  16.the client 委托人 JsnavI6  
  17.change CPA 更换注册会计 &M>S$+I n  
  18.the existing CPA 现任注册会计师 "oz @w'rG  
  19.the successor CPA 后任注册会计师 ,z1# |Y  
  20.the preceding CPA前任注册会计师 c::x.B"w  
  21.issue the audit report 出具审计报告 %T'?7^\>  
  22.expert 专家 ^l$(-#'y  
  23.the board of directors 董事会 X&wK<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 + W@r p#  
  25.assess material misstatement risks评估重大错报风险 &tWWb`  
  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 #cdLg-v  
  27.a general knowledge of —— 初步了解―――的情况 T d;e\s/]  
  28.a more knowledge of—— 进一步了解的情况 7IK<9i4O  
  29.the prior year‘s working papers 以前年度工作底稿 yqejd_cd  
  30.minutes of meeting 会议纪要 6\5U%~78  
  31.business risks 经营风险 <ya'L&  
  32.appropriateness 适当性 *}/xy SH3  
  33.accounting estimate 会计估计 "3\RJ?eW:S  
  34.management representations 管理层声明 C{!Czz.N  
  35.going concern assumption 持续经营假设 GGJ_,S*  
  36.audit plan 审计计划 v/m`rc]e  
  37.significant audit areas 重点审计领域 P*aD2("Z  
  38.error 错误 7y[B[$P  
  39.fraud舞弊 N->;q^  
  40.modified or additional procedures 修改或追加审计程序 5& }icS  
  41.misappropriation of assets 侵占资产 gKYn*  
  42.transactions without substance 虚假交易 o8s&n3mY}y  
  43.unusual pressures 异常压力 uFok'3!g7%  
  44.the suspected noncompliance 涉嫌存在违法行为 XX6&% 7(  
  45.materialiy 重要性 s|,]Nb=z/  
  46.exceed the materiality level 超过重要性水平 N.64aL|1  
  47.approach the materiality level 接近重要性水平 dH`a|SVW9  
  48.an acceptably low level 可接受水平 E32z(:7M  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 +Og O<P  
  50.misstatements or omissions 错报或漏报 Ce:R p?  
  51.aggregate 总计 @W. `'b-  
  52.subsequent events 期后事项 Qb(CH  
  53.adjust the financial statements 调整财务报表 Fn[~5/  
  54.perform additional audit procedures 实施追加的审计程序 qh2.N}lW  
  55.audit risk 审计风险 SQ.4IWT(hR  
  56.detection risk 检查风险 2X*epU_1h  
  57.inappropriate audit opinion 不适当的审计意见 PN.6BJvu  
  58.material misstatement 重大的错报 jV<LmVcZY  
  59.tolerable misstatement 可容忍错报 wR;l"*j  
  60.the acceptable level of detection risk 可接受的检查风险 92SB'T>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 )j9FB  
  62.simall business 小规模企业 ze 4/XR  
  63.accounting system 会计系统 ~f@<]  
  64.test of control 控制测试 F;b|A`M  
  65.walk-through test 穿行测试 1B 1d>V$*  
  66.communication 沟通 +$UfP(XmH  
  67.flow chart 流程图 ^-ACtA)  
  68.reperformance of internal control 重新执行 IK W!P1  
  69.audit evidence 审计证据 ] !A;-m  
  70.substantive procedures 实质性程序 yq<YGNy!  
  71.assertions 认定 t%TZu>(1O  
  72.esistence 存在 xJ"KR:CD>  
  73.occurrence 发生 xO.7cSqgw  
  74.completeness 完整性 9 V"j=1B}  
  75.rights and obligations 权利和义务 r[,KE.^6~#  
  76.valuation and allocation 计价和分摊 JNu- z:J  
  77.cutoff 截止 Gt1Up~\s  
  78.accuracy 准确性 {c J6Lq&  
  79.classification 分类 0)/214^&  
  80.inspection 检查 )F~_KD)7jJ  
  81.supervision of counting 监盘 fC-^[Af)  
  82.observation 观察 iM9563v  
  83.confirmation 函证 }UO,R~q~  
  84.computation 计算 r zvX~B6  
  85.analytical procedures 分析程序 {10ms_s  
  86.vouch 核对 uVk8KMYU   
  87.trace 追查 n;=A'g|Q  
  88.audit sampling 审计抽样 srSTQ\l4  
  89.error 误差 1]<!Xuk^f  
  90.expected error 预期误差 7&QVw(:)M  
  91.population 总体 h49Q2`  
  92.sampling risk 抽样风险 |`okIqp  
  93.non- sampling risk 非抽样风险 =QC^7T  
  94.sampling unit 抽样单位 OM.^>=  
  95.statistical sampling 统计抽样 e56#Qb@$\  
  96.tolerable error 可容忍误差 68!]q(!6F  
  97.the risk of under reliance 信赖不足风险 i f"v4PHq  
  98.the risk of over reliance 信赖过度风险 roA1= G\Q  
  99.the risk of incorrect rejection 误拒风险 5^Y/RS i  
  100. the risk of incorrect acceptance 误受风险 Ax%BnkU  
  101.working trial balance 试算平衡表 G !~BA*  
  102.index and cross-referencing 索引和交叉索引 };j&)M  
  103.cash receipt 现金收入 aE%VH ;?  
  104.cash disbursement 现金支出 s +GF- kJ*  
  105.bank statement 银行对账单 ~h@tezF  
  106.bank reconciliation 银行存款余额调节表 \ 1Bgs^  
  107.balance sheet date 资产负债表日 t#q> U%!  
  108.net realizable value 可变现净值 ,,J3 h  
  109.storeroom 仓库 saT9%?4-  
  110.sale invoice 销售发票 3dbf!   
  111.price list 价目表 [s/@z*,M1  
  112.positive confirmation request 积极式询证函 +doT^&2u*  
  113.negative confirmation request 消极式询证函 42u\Y_^ID  
  114.purchase requisition 请购单 /Ow?nWSt  
  115.receiving report 验收报告 m=9 N^_  
  116.gross margin 毛利 yRYWx` G  
  117.manufacturing overhead 制造费用 V4-=Ni]k  
  118.material requisition 领料单 6+5 Catsn  
  119.inventory-taking 存货盘点 #SYWAcTkO}  
  120.bond certificate 债券 9PJDT]  
  121.stock certificate 股票 1+jYpYEQW  
  122.audit report 审计报告 j+9 S  
  123.entity 被审计单位 d0B+syl&4l  
  124.addressee of the audit report 审计报告的收件人 Ig<p(G.;}  
  125.unqualified opinion 无保留意见 .ndQ(B  
  126.qualified opinion 保留意见 s V<4^n7  
  127.disclaimer of opinion 无法表示意见 2UF94  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   TJpv"V  
  A (2)absorbed overhead 已吸收制造费用 h7$!wf!I  
  A (3)absorption costing 吸收成本计算 RV` j>1  
  A (4)account 账户,报表   s]c$]&IGG  
  A (5)accounting postulate 会计假设   [S:)UvB  
  A (6)accounting series release 会计公告文件   ? st#6=M  
  A (7)accounting valuation 会计计价   m3!M L>nLt  
  A (8)account sale 承销清单 hBhkb ~Oky  
  A (9)accountability concept 经营责任概念   %?hLo8  
  A (10)accountancy 会计职业   zRu`[b3u<  
  A (11)accountant 会计师   [QbXj0en$  
  A (12)accounting 会计   / yi:Q0  
  A (13)agency cost 代理成本   BUinzW z{a  
  A (14)accounting bases 会计基础   f'OvG@  
  A (15)accounting manual 会计手册   H4NEB1 TO>  
  A (16)accounting period 会计期间   kW&Z%k  
  A (17)accounting policies 会计方针   3+3m`%G  
  A (18)accounting rate of return 会计报酬率   =-LX)|x}  
  A (19)accounting reference date 会计参照日   <y!r~?  
  A (20)accounting reference period 会计参照期间   uR@`T18  
  A (21)accrual concept 应计概念   q}$=bR1+  
  A (22)accrual expenses 应计费用   }G+A_HF ^  
  A (23)acid test ration 速动比率(酸性测试比率)   (Fzh1#  
  A (24)acquisition 购置   j7#GqVS'  
  A (25)acquisition accounting 收购会计   h(Ed%  
  A (26)activity based accounting 作业基础成本计算   WN +Jf  
  A (27)adjusting events 调整事项   i8_x1=A  
  A (28)administrative expenses 行政管理费   jHH   
  A (29)advice note 发货通知   ;J-Ogt@d7  
  A (30)amortization 摊销   z L'IN)7MU  
  A (31)analytical review 分析性检查   qLi9ym, ]  
  A (32)annual equivalent cost 年度等量成本法   _F@p53WE  
  A (33)annual report and accounts 年度报告和报表   e[mhbFf-  
  A (34)appraisal cost 检验成本   Q5nyD/k4c  
  A (35)appropriation account 盈余分配账户   Gr$*t,ZW  
  A (36)articles of association 公司章程细则   M#]|$\v(  
  A (37)assets 资产   Sn2Ds)Pfx3  
  A (38)assets cover 资产保障   |$w={N^4  
  A (39)asset value per share 每股资产价值   N5s|a5  
  A (40)associated company 联营公司   IXvz&4VD  
  A (41)attainable standard 可达标准   A;-z#R#V5  
Q\#{2!I  
 A (42)attributable profit 可归属利润   b+].Uc  
  A (43)audit 审计   h Yc{ 9$  
  A (44)audit report 审计报告   uuYH6bw*d  
  A (45)auditing standards 审计准则   2~WFLD  
  A (46)authorized share capital 额定股本   LQ\ ELJj  
  A (47)available hours 可用小时   /~l/_Jct@G  
  A (48)avoidable costs 可避免成本 !Vr45l  
  B (49)back-to-back loan 易币贷款   .(7C)P{ .0  
  B (50)backflush accounting 倒退成本计算   ]~00=nXFM/  
  B (51)bad debts 坏帐   j%Z{.>mJ  
  B (52)bad debts ratio 坏帐比率   "Dl9<EZ  
  B (53)bank charges 银行手续费   >9<8G]vcH  
  B (54)bank overdraft 银行透支   nj^q@h  
  B (55)bank reconciliation 银行存款调节表   _SIs19"lR  
  B (56)bank statement 银行对账单   bI]UO)  
  B (57)bankruptcy 破产   B_"OA3d_  
  B (58)basis of apportionment 分摊基础   &O6 ;nJEI  
  B (59)batch 批量   )yNw2+ ~5  
  B (60)batch costing 分批成本计算   T]#,R|)d  
  B (61)beta factor B(市场)风险因素   rw8J:?0x  
  B (62)bill 账单   j&[.2PW\  
  B (63)bill of exchange 汇票   {8#N7(%z  
  B (64)bill of landing 提单   $;2eH  
  B (65)bill of materials 用料预计单   ok3  
  B (66)bill payable 应付票据   ()C^ta_]  
  B (67)bill receivable 应收票据   A_jB|<bjTP  
  B (68)bin card 存货记录卡    9VUm=Z#`  
  B (69)bonus 红利   !*?(Q6  
  B (70)book-keeping 薄记   @ojg`!,  
  B (71)Boston classification 波士顿分类   noaN@K[GO  
  B (72)breakeven chart 保本图   =EcIXDzC>  
  B (73)breakeven point 保本点   1(?CNW[  
  B (74)breaking-down time 复位时间   NT;x1  
  B (75)budget 预算   iVKbGgA  
  B (76)budget center 预算中心   n4vXm  
  B (77)budget cost allowance 预算成本折让   N{^>MRK=5  
  B (78)budget manual 预算手册   N8 kb-2  
  B (79)budget period 预算期间   )7I.N]=  
  B (80)budgetary control 预算控制   DO1 JPeIi  
  B (81)budgeted capacity 预算生产能力   qX p,d  
  B (82)burden 制造费用   s-GleX<  
  B (83)business center 经营中心    hmBnV  
  B (84)business entity 营业个体   jTd4H)  
  B (85)business unit 经营单位   TOco({/_/  
 B (86)buy-out management 管理性购买产权   E+m]aYu"  
  B (87)by-product 副产品 I|F~HUzA"  
  C (88)called-up share capital 催缴股本   -B*<Q[_  
  C (89)capacity 生产能力   nb0 Py>4  
  C (90)capacity ratios 生产能力比率   D%jD 8p  
  C (91)capital 资本   2H?I'<NoC  
  C (92)capital assets pricing model资本资产计价模式   {{.sEi*  
  C (93)capital commitment 承诺资本   |5O >>a()  
  C (94)capital employed 已运用的资本   ol?z<53X]  
  C (95)capital expenditure 资本支出   ^A *]&%(h  
  C (96)capital expenditureauthorization 资本支出核准   t,=@hs hN  
  C (97)capital expenditure control 资本支出控制   FVsu8z u  
  C (98)capital expenditure proposal资本支出申请   *xX( !t'  
  C (99)capital funding planning 资本基金筹集计划   ]]J#7L#  
  C (100)capital gain 资本收益   (#j2P0B  
  C (101)capital investment appraisal资本投资评估   1Lm].tq  
  C (102)capital maintenance 资本保全   r^w\9a_  
  C (103)capital resource planning 资本资源计划   $[M} K  
  C (104)capital surplus 资本盈余   NJ|NJ p&0  
  C (105)capital turnover 资本周转率   ^MW\t4pZ  
  C (106)card 记录卡   %aj7-K6:t  
  C (107)cash 现金   lFp!XZ!  
  C (108)cash account 现金账户   ASzzBR;?_  
  C (109)cash book 现金账薄   U^M@um M  
  C (110)cash cow 金牛产品   h1^9tz{  
  C (111)cash flow 现金流量   5 ,HCeN  
  C (112)cash discounted 现金贴现   5i!V}hE  
  C (113)cash flow budget 现金流量预算   =bs.2aN&^  
  C (114)cash flow statement 现金流量表   ! Q|J']|  
  C (115)cash ledger 现金分类账   My]+?.Ru  
  C (116)cash limit 现金限额   WF ?/GN  
  C (117)CCA 现时成本会计   -yX.Jv  
  C (118)center 中心   \6`v.B&v  
  C (119)changeover time 变更时间   $ZQl IJZ  
  C (120)chartered entity 特许经济个体   G$;>ueM  
  C (121)cheque 支票   *.kj]BoO  
  C (122)cheque register 支票登记薄   )u39}dpeu  
  C (123)coin analysis 零钱分类   sg3h i"Im  
  C (124)classification 分类   jd ["eI  
  C (125)clock card 工时卡   \We"?1^  
  C (126)code 代码   BN+V,W  
  C (127)commitment accounting 承诺确认会计   )^t!|*1LA  
  C (128)common cost 共同成本   *'Z-OY<V  
  C (129)company limited byguarantee 有限担保责任公司   >Hdjsu5{N  
C (130)company limited shares 股份有限公司   6RK ~Dl&g  
  C (131)competitive position 竞争能力状况   (bg}an  
  C (132)concept 概念   "DVt3E  
  C (133)conglomerate 跨行业企业   7<h.KZPc  
  C (134)consistency concept 一致性概念   kx|me~I  
  C (135)consolidated accounts 合并报表   q<-%L1kc 1  
  C (136)consolidation accounting 合并会计   HzP.aw4  
  C (137)consortium 财团   Z:I*y7V-  
  C (138)contingency plan 应急计划   %z(9lAe  
  C (139)contingent liabilities 或有负债   IYuyj(/!  
  C (140)continuous operation 连续生产   Q/9a,85  
  C (141)contra 抵消   %lXbCE:[  
  C (142)contract cost 合同成本   WI,40&<  
  C (143)contract costing 合同成本计算   W;^N8ap%  
  C (144)contribution 贡献毛益   4Z*|Dsw  
  C (145)contribution centre 贡献中心   M6# \na  
  C (146)contribution chart 贡献图   N1PECLS?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M[A-1]'  
  C (148)contribution to salesration 贡献毛益对销售比率   0r1g$ mKb  
  C (149)control 控制   fk+1#7{  
  C (150)control account 控制帐户   LFCTr/,  
  C (151)control limits 控制限度   p?Z(rCp  
  C (152)controllability concept 可控制概念   hO#H vW  
  C (153)controllable cost 可控制成本   V?=TVI*k  
  C (154)conversion cost 加工成本   Q`N18I3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Was'A+GZ  
  C (156)corporate appraisal 公司评估   zCBplb  
  C (157)corporate planning 公司计划   ?p(kh^z  
  C (158)corporate social reporting 公司社会报告   d&hD[v  
  C (159)corporation 股份公司   M /"gf;)q>  
  C (160)cost 成本   zEy&4Kl{+  
  C (161)cost account 成本帐户   ]22C )<  
  C (162)cost accounting 成本会计   :#WEx_]  
  C (163)cost accounting manual 成本手册   h9)RJSF4  
  C (164)cost accounts calendar 成本报表的日历时间   sN-oEqS  
  C (165)cost adjustment 成本调整   +Z ><  
  C (166)cost allocation 成本分配   X&s7% ]n +  
  C (167)cost apportionment 成本分摊   26M~<Ic  
  C (168)cost attribution 成本归属   "r@G@pe  
  C (169)cost audit 成本审计   H- 185]7  
  C (170)cost behaviour 成本性态   /M:H9Z8!  
  C (171)cost benefit analysis 成本效益分析   \4aKLr  
  C (172)cost center 成本中心   ( ]OFS;%  
  C (173)cost driver 成本动因
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