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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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{+59 YO  
注会《审计》英语常用词汇 }C1}T}U  
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  1.audit   审计 R3 =E?us!  
  2.attestation   鉴证 B3=/iOb#  
  3.credibility   可信赖程度 *8HxJ+[,[  
  4.audit of financial statements 财务报表审计 d:ajD  
  5.agreed-upon procedures 执行商定程序 W..>Ny;'3  
  6.high levels of assurance 高水平保证 t$Ji{t-  
  7.compilation 编制 z?g4^0e  
  8.reliability 可靠性 MA QY/s~F  
  9.relevance 相关性 ;^SgV   
  10.professional skepticism 职业谨慎 '4S@:.D`  
  11.objectivity 客观性 ` R-np_  
  12. professional competence 专业胜任能力 9Ei#t FMc  
  13.Senior/CPA-in-charge 项目经理 745PCC'FK  
  14.audit engagement letter 业务约定书 Ft>8 YYyU  
  15.recurring audit 连续审计 BNUf0;  
  16.the client 委托人 u01^ABn  
  17.change CPA 更换注册会计 9%veUvY  
  18.the existing CPA 现任注册会计师 eesLTy D2_  
  19.the successor CPA 后任注册会计师 DEuW'.o>  
  20.the preceding CPA前任注册会计师 \M^4DdAy  
  21.issue the audit report 出具审计报告 4& WzG nK  
  22.expert 专家 tG&B D\  
  23.the board of directors 董事会 rkXSy g b  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TW? MS em  
  25.assess material misstatement risks评估重大错报风险 ?XrTZ{5'  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ZSf+5{2m  
  27.a general knowledge of —— 初步了解―――的情况 G->@   
  28.a more knowledge of—— 进一步了解的情况 1a4$. {  
  29.the prior year‘s working papers 以前年度工作底稿 uU"s50m  
  30.minutes of meeting 会议纪要 K~N[^pF  
  31.business risks 经营风险 cM Kh +r  
  32.appropriateness 适当性 'v5gg2  
  33.accounting estimate 会计估计 09i[2n;O  
  34.management representations 管理层声明 ?Cl"j cQ*  
  35.going concern assumption 持续经营假设 <o`]wOrl  
  36.audit plan 审计计划 eeZ9 w~<  
  37.significant audit areas 重点审计领域 ou4?`JF)-  
  38.error 错误 %gB0D8,vo  
  39.fraud舞弊 %ua5T9H Z  
  40.modified or additional procedures 修改或追加审计程序 <<6#Uz.1  
  41.misappropriation of assets 侵占资产 \}c50}#0  
  42.transactions without substance 虚假交易 XAkl,Y  
  43.unusual pressures 异常压力 *Ux"3IXO  
  44.the suspected noncompliance 涉嫌存在违法行为 a2n#T,kq&  
  45.materialiy 重要性 2sq<"TlQXI  
  46.exceed the materiality level 超过重要性水平 $RO=r90o  
  47.approach the materiality level 接近重要性水平 I#%-A  
  48.an acceptably low level 可接受水平 (b5af_ c  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;pYk+r6Cr  
  50.misstatements or omissions 错报或漏报 81 C?U5  
  51.aggregate 总计 JE!Xf}nEi  
  52.subsequent events 期后事项 e70*y'1fu  
  53.adjust the financial statements 调整财务报表 -hfY:W`Dz  
  54.perform additional audit procedures 实施追加的审计程序 m#P&Yd4T  
  55.audit risk 审计风险 Wb$bCR#?<  
  56.detection risk 检查风险 w Nnb@  
  57.inappropriate audit opinion 不适当的审计意见 \6L=^q=  
  58.material misstatement 重大的错报 1k(*o.6  
  59.tolerable misstatement 可容忍错报 )HcC\[  
  60.the acceptable level of detection risk 可接受的检查风险 1NJ|%+I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0}!lN{m?  
  62.simall business 小规模企业 /GNYv*  
  63.accounting system 会计系统 s4*,ocyBP  
  64.test of control 控制测试 $'wl{D"  
  65.walk-through test 穿行测试 s6IuM )x  
  66.communication 沟通 s"Wdbw(O'  
  67.flow chart 流程图 ~{{:-XkVB  
  68.reperformance of internal control 重新执行 4G2V{(@QiZ  
  69.audit evidence 审计证据 [sRQd;+  
  70.substantive procedures 实质性程序 (6b%;2k  
  71.assertions 认定 kdq55zTc<6  
  72.esistence 存在 pj`-T"Q  
  73.occurrence 发生 :}-[%LSV  
  74.completeness 完整性 -0Ek&"=Z^  
  75.rights and obligations 权利和义务 G@2M&0 '  
  76.valuation and allocation 计价和分摊 `MS=/xE  
  77.cutoff 截止 $fO*229As  
  78.accuracy 准确性 &,xM;8b  
  79.classification 分类 ml2HA4X&$Y  
  80.inspection 检查 ^W*/!q7H  
  81.supervision of counting 监盘 -fv.ByyA  
  82.observation 观察 _BV:i:z  
  83.confirmation 函证 * bK@A2`  
  84.computation 计算 Q)/q h;R u  
  85.analytical procedures 分析程序 gsAO<Fy  
  86.vouch 核对 h9mR+ng*oD  
  87.trace 追查 gf@Dy6<  
  88.audit sampling 审计抽样 mBF?+/l  
  89.error 误差 6=k^gH[g  
  90.expected error 预期误差 k-/$8C  
  91.population 总体  '}=M~  
  92.sampling risk 抽样风险 D.~t#a A  
  93.non- sampling risk 非抽样风险 FdD'Hp+  
  94.sampling unit 抽样单位 K.SHY!U}  
  95.statistical sampling 统计抽样 wl4yN C  
  96.tolerable error 可容忍误差 &}ow-u9c3  
  97.the risk of under reliance 信赖不足风险 bYfcn]N  
  98.the risk of over reliance 信赖过度风险 p%_TbH3j`  
  99.the risk of incorrect rejection 误拒风险 jn'8F$GU  
  100. the risk of incorrect acceptance 误受风险 <|@9]>z  
  101.working trial balance 试算平衡表 KK}&4^q  
  102.index and cross-referencing 索引和交叉索引 pI4<` K  
  103.cash receipt 现金收入 9azPUf) C  
  104.cash disbursement 现金支出 6{6tg>|L)  
  105.bank statement 银行对账单 $A ,=z  
  106.bank reconciliation 银行存款余额调节表 ]z,?{S  
  107.balance sheet date 资产负债表日 h7{W-AtM7_  
  108.net realizable value 可变现净值 TBzM~y  
  109.storeroom 仓库 _1 a2Z\  
  110.sale invoice 销售发票 wFD .3!  
  111.price list 价目表 ?w+T_EH  
  112.positive confirmation request 积极式询证函 e)M1$  
  113.negative confirmation request 消极式询证函 GUxhCoxb  
  114.purchase requisition 请购单 ]KmYPrCl0  
  115.receiving report 验收报告 /i<g>*82  
  116.gross margin 毛利 5BZ5Gl3  
  117.manufacturing overhead 制造费用 &1&*(oi]X  
  118.material requisition 领料单 '#fj)  
  119.inventory-taking 存货盘点 )-mB^7uXGv  
  120.bond certificate 债券 ?s//a_nL*  
  121.stock certificate 股票 7Vi[I< *  
  122.audit report 审计报告 .*Z]0~ &|  
  123.entity 被审计单位 _> *"6  
  124.addressee of the audit report 审计报告的收件人 {_Y\Y&#  
  125.unqualified opinion 无保留意见 z K&`&("4C  
  126.qualified opinion 保留意见 v{9eEk1  
  127.disclaimer of opinion 无法表示意见 /#a$4 }2L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?^hC|IR$  
  A (2)absorbed overhead 已吸收制造费用 ]T$~a8  
  A (3)absorption costing 吸收成本计算 *(rq AB0~  
  A (4)account 账户,报表   #pZ3xa3R  
  A (5)accounting postulate 会计假设   w/&#UsEIr  
  A (6)accounting series release 会计公告文件   @M1U)JoQ  
  A (7)accounting valuation 会计计价   Vrnx# j-U  
  A (8)account sale 承销清单 <rU(zm  
  A (9)accountability concept 经营责任概念   .hvIq .vr  
  A (10)accountancy 会计职业   YRK4l\_`  
  A (11)accountant 会计师   7L!k9"X`0F  
  A (12)accounting 会计   )XD_Yq@E  
  A (13)agency cost 代理成本   X/Ae-1!  
  A (14)accounting bases 会计基础   U@9n 7F  
  A (15)accounting manual 会计手册   "Kqe4$  
  A (16)accounting period 会计期间   {AZW."?  
  A (17)accounting policies 会计方针   I*X| pRD  
  A (18)accounting rate of return 会计报酬率   ,QK>e;:Be  
  A (19)accounting reference date 会计参照日   ]8RcZn  
  A (20)accounting reference period 会计参照期间   1&dWt_\  
  A (21)accrual concept 应计概念   [P^ .=F  
  A (22)accrual expenses 应计费用    8NLk`/  
  A (23)acid test ration 速动比率(酸性测试比率)   ZY83, :<  
  A (24)acquisition 购置   BM3n Z<%3  
  A (25)acquisition accounting 收购会计   zEu* q7  
  A (26)activity based accounting 作业基础成本计算   [j5L}e!T  
  A (27)adjusting events 调整事项   Q@2Smtu~c  
  A (28)administrative expenses 行政管理费   G,J$lT X  
  A (29)advice note 发货通知   6`4=!ZfI  
  A (30)amortization 摊销   7y:J@fh<  
  A (31)analytical review 分析性检查   +Ta7b)  
  A (32)annual equivalent cost 年度等量成本法    wqw$6"~  
  A (33)annual report and accounts 年度报告和报表   pBHr{/\5  
  A (34)appraisal cost 检验成本   YYhRdU/g  
  A (35)appropriation account 盈余分配账户   zg Lm~  
  A (36)articles of association 公司章程细则   U5" C"+ 3  
  A (37)assets 资产   n84*[d}t  
  A (38)assets cover 资产保障   nH;^$b'LZ  
  A (39)asset value per share 每股资产价值   291v R]  
  A (40)associated company 联营公司   N/Z<v* i"  
  A (41)attainable standard 可达标准   8NpQ"0 X  
!.9N J2'8  
 A (42)attributable profit 可归属利润   gzeG5p  
  A (43)audit 审计   ,<%],-Lt[  
  A (44)audit report 审计报告   4\t9(_  
  A (45)auditing standards 审计准则   m#Rll[  
  A (46)authorized share capital 额定股本   7Ij'!@no  
  A (47)available hours 可用小时   .Zo8KwkFY  
  A (48)avoidable costs 可避免成本 Zd042 %  
  B (49)back-to-back loan 易币贷款   ucyxvhH^-  
  B (50)backflush accounting 倒退成本计算   z55P~p  
  B (51)bad debts 坏帐   wL~ dZ! ,J  
  B (52)bad debts ratio 坏帐比率   Tc{r}y[)  
  B (53)bank charges 银行手续费   9kTU|py  
  B (54)bank overdraft 银行透支   k5|h8%h8  
  B (55)bank reconciliation 银行存款调节表   [gU z9iU  
  B (56)bank statement 银行对账单   p=T]%k*^h#  
  B (57)bankruptcy 破产   - v`;^X  
  B (58)basis of apportionment 分摊基础   f.Jz]WXw,  
  B (59)batch 批量   rqifjsv  
  B (60)batch costing 分批成本计算   \T>f+0=4  
  B (61)beta factor B(市场)风险因素   p5E|0p  
  B (62)bill 账单   LvB-%@n  
  B (63)bill of exchange 汇票   ;l"z4>kt7  
  B (64)bill of landing 提单   {um~]  
  B (65)bill of materials 用料预计单   st~f}w@  
  B (66)bill payable 应付票据   [@Y?'={qE  
  B (67)bill receivable 应收票据   V*LpO 8=  
  B (68)bin card 存货记录卡   #k*e>d$  
  B (69)bonus 红利   5ZUqCl(PX)  
  B (70)book-keeping 薄记   )0YMi!&j`  
  B (71)Boston classification 波士顿分类   AS~O*(po  
  B (72)breakeven chart 保本图   IX$ $pdQ  
  B (73)breakeven point 保本点   )/UPDdO  
  B (74)breaking-down time 复位时间   `O-$qT, _  
  B (75)budget 预算   d.sxB}_O  
  B (76)budget center 预算中心   >$k_tC'"  
  B (77)budget cost allowance 预算成本折让   Za5*HCo  
  B (78)budget manual 预算手册   ]hc.cj`\W&  
  B (79)budget period 预算期间   cW%F%:b  
  B (80)budgetary control 预算控制   ~#N^@a  
  B (81)budgeted capacity 预算生产能力   NJwcb=*  
  B (82)burden 制造费用   Jk 0 ;<2j  
  B (83)business center 经营中心   ~}(}:#>T  
  B (84)business entity 营业个体   aOETmsw  
  B (85)business unit 经营单位   zN0^FX GD  
 B (86)buy-out management 管理性购买产权   P'R!" #  
  B (87)by-product 副产品 [*Wq6n  
  C (88)called-up share capital 催缴股本   Sm{idky)[  
  C (89)capacity 生产能力   Bzw~OB{!=J  
  C (90)capacity ratios 生产能力比率   PohG y  
  C (91)capital 资本   FlttqQQdf  
  C (92)capital assets pricing model资本资产计价模式   "xi)GH]H_  
  C (93)capital commitment 承诺资本   _}8O15B|  
  C (94)capital employed 已运用的资本   C5$1K'X@  
  C (95)capital expenditure 资本支出   "oz qfh  
  C (96)capital expenditureauthorization 资本支出核准   ^/U-(4O05*  
  C (97)capital expenditure control 资本支出控制   b[%sKl  
  C (98)capital expenditure proposal资本支出申请   .IE2d%]?  
  C (99)capital funding planning 资本基金筹集计划   Lp.,:z7  
  C (100)capital gain 资本收益   Dqs{ n?@n  
  C (101)capital investment appraisal资本投资评估   'D;v>r  
  C (102)capital maintenance 资本保全   jA?A)YNQb  
  C (103)capital resource planning 资本资源计划   c=0S]_  
  C (104)capital surplus 资本盈余   WnyEdYA  
  C (105)capital turnover 资本周转率   pHXslmrD  
  C (106)card 记录卡   1k EXTs=,  
  C (107)cash 现金   4$oNh)+/h  
  C (108)cash account 现金账户   S-NKT(H)c  
  C (109)cash book 现金账薄   5 B< em  
  C (110)cash cow 金牛产品   m0DD|7}+  
  C (111)cash flow 现金流量   p8aGM-+40W  
  C (112)cash discounted 现金贴现   )v !GiZ" 7  
  C (113)cash flow budget 现金流量预算   9w9 [0BX#  
  C (114)cash flow statement 现金流量表   Dp3&@M"^yY  
  C (115)cash ledger 现金分类账   *<c, x8\s9  
  C (116)cash limit 现金限额   }6*+>?  
  C (117)CCA 现时成本会计   ["TUSf]  
  C (118)center 中心   l 8qCg/ew  
  C (119)changeover time 变更时间   d"`/P?n x  
  C (120)chartered entity 特许经济个体   ;x^WPY Ej  
  C (121)cheque 支票   CoO..  
  C (122)cheque register 支票登记薄   A)/8j2  
  C (123)coin analysis 零钱分类   XHKiz2Pc1  
  C (124)classification 分类   K%h9'}pq>1  
  C (125)clock card 工时卡   NCR 4n_  
  C (126)code 代码   '#LbIv4  
  C (127)commitment accounting 承诺确认会计   ZfsM($|a  
  C (128)common cost 共同成本   z~fZg6  
  C (129)company limited byguarantee 有限担保责任公司   #bc$[%_  
C (130)company limited shares 股份有限公司   C-O~Oil  
  C (131)competitive position 竞争能力状况   6Lj=%&  
  C (132)concept 概念   wFI2 (cQ  
  C (133)conglomerate 跨行业企业   xMsSZ{j%5  
  C (134)consistency concept 一致性概念   }-4@EC>  
  C (135)consolidated accounts 合并报表   -!V+>.Oh  
  C (136)consolidation accounting 合并会计   8S/SXyS  
  C (137)consortium 财团   v<CZ.-r\j  
  C (138)contingency plan 应急计划   cetHpU ,  
  C (139)contingent liabilities 或有负债   ,\8F27  
  C (140)continuous operation 连续生产   }x!=F<Q!r  
  C (141)contra 抵消   utOATjB.z  
  C (142)contract cost 合同成本   WRrCrXP  
  C (143)contract costing 合同成本计算   %EV\nwn6  
  C (144)contribution 贡献毛益   #@%DY*w]v  
  C (145)contribution centre 贡献中心   M~/7thP{  
  C (146)contribution chart 贡献图   1 1Sflj  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >1uo5,wrF  
  C (148)contribution to salesration 贡献毛益对销售比率    ja!K2^  
  C (149)control 控制   3kqO5+,C  
  C (150)control account 控制帐户    rG[iEY  
  C (151)control limits 控制限度   X% JQ_Z  
  C (152)controllability concept 可控制概念   d?[gd(O  
  C (153)controllable cost 可控制成本   ]6s7?07m4  
  C (154)conversion cost 加工成本   LL% Aw)Q`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    \EI<1B  
  C (156)corporate appraisal 公司评估   w8veh[%3n  
  C (157)corporate planning 公司计划   q~:H>;:G-  
  C (158)corporate social reporting 公司社会报告   t"# .I?S0  
  C (159)corporation 股份公司   c+S<U*  
  C (160)cost 成本   X;:q nnO  
  C (161)cost account 成本帐户   <e&88{jJ  
  C (162)cost accounting 成本会计   -nK\+bTL}  
  C (163)cost accounting manual 成本手册   M9~eDw'Pr  
  C (164)cost accounts calendar 成本报表的日历时间    fhw J  
  C (165)cost adjustment 成本调整   ?`T0zpC  
  C (166)cost allocation 成本分配   IhR;YM[K  
  C (167)cost apportionment 成本分摊   S2+X/YeB  
  C (168)cost attribution 成本归属   n<,:;0{  
  C (169)cost audit 成本审计   Cj/J&PDQ  
  C (170)cost behaviour 成本性态   1PGY/c  
  C (171)cost benefit analysis 成本效益分析   Q+<{2oVz  
  C (172)cost center 成本中心   )\aCeY8o  
  C (173)cost driver 成本动因
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