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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 )jK"\'cK  
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  1.audit   审计 L[d 7@  
  2.attestation   鉴证 W^W^5-'"D,  
  3.credibility   可信赖程度 `?Yh`P0  
  4.audit of financial statements 财务报表审计 D 5]sf>~  
  5.agreed-upon procedures 执行商定程序 9d4PH  
  6.high levels of assurance 高水平保证 Z,Z34:-  
  7.compilation 编制 N9D<wAK##)  
  8.reliability 可靠性 <a|$ Bl  
  9.relevance 相关性 nBGF a  
  10.professional skepticism 职业谨慎 Memz>uux  
  11.objectivity 客观性 &UUIiQm~  
  12. professional competence 专业胜任能力 <@}~Fp@  
  13.Senior/CPA-in-charge 项目经理 <h2WM (n  
  14.audit engagement letter 业务约定书 Vt:]D?\3  
  15.recurring audit 连续审计 adh=Kp e!w  
  16.the client 委托人 \FSkI0   
  17.change CPA 更换注册会计 qWf7k+7G  
  18.the existing CPA 现任注册会计师 [0D( PV(n  
  19.the successor CPA 后任注册会计师 D L_{q6ZK  
  20.the preceding CPA前任注册会计师 &inu mc  
  21.issue the audit report 出具审计报告 +Eh1>m  
  22.expert 专家 #J]u3*T n|  
  23.the board of directors 董事会 ]l>)Di#*o  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @ X_x?N  
  25.assess material misstatement risks评估重大错报风险 jR S0(8  
  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 "_JGe#=  
  27.a general knowledge of —— 初步了解―――的情况 ?y F)tF+<  
  28.a more knowledge of—— 进一步了解的情况 Y&aFAjj  
  29.the prior year‘s working papers 以前年度工作底稿 lvIKL!;H  
  30.minutes of meeting 会议纪要 <jT6|2'  
  31.business risks 经营风险 vBUx )l  
  32.appropriateness 适当性 1@C0c%  
  33.accounting estimate 会计估计 +$_W4lf|E2  
  34.management representations 管理层声明 *ta ``q  
  35.going concern assumption 持续经营假设 o~,dkV  
  36.audit plan 审计计划 Cs7YD ~,  
  37.significant audit areas 重点审计领域 1vBR\!d?7  
  38.error 错误 {[PoLOCI  
  39.fraud舞弊 Z9s tB>?  
  40.modified or additional procedures 修改或追加审计程序 o`HZS|>K*  
  41.misappropriation of assets 侵占资产 |k:MXI  
  42.transactions without substance 虚假交易 &'4id[$9  
  43.unusual pressures 异常压力 ua*k{0[  
  44.the suspected noncompliance 涉嫌存在违法行为 a|`Pg1j#  
  45.materialiy 重要性 3(':4Tas  
  46.exceed the materiality level 超过重要性水平 Qwb=N  
  47.approach the materiality level 接近重要性水平 c4oQ4  
  48.an acceptably low level 可接受水平 bE.,)GY  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 zR(}X8fP  
  50.misstatements or omissions 错报或漏报 ^#2w::Ds}!  
  51.aggregate 总计 y]aV7 `]  
  52.subsequent events 期后事项 ["4h%{.  
  53.adjust the financial statements 调整财务报表 " 4#V$V  
  54.perform additional audit procedures 实施追加的审计程序 1q<BYc+z  
  55.audit risk 审计风险 Y~v I@$<~(  
  56.detection risk 检查风险 4df)?/  
  57.inappropriate audit opinion 不适当的审计意见 3'6%P_S  
  58.material misstatement 重大的错报 zME75;{  
  59.tolerable misstatement 可容忍错报 n5A0E2!  
  60.the acceptable level of detection risk 可接受的检查风险 n1 `D:XrE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1u7Kc'.xc  
  62.simall business 小规模企业 >S3iP?V7  
  63.accounting system 会计系统 `uy)][j-  
  64.test of control 控制测试 ~isrE;N1|  
  65.walk-through test 穿行测试 x):cirwkl  
  66.communication 沟通 _Iy0-=G  
  67.flow chart 流程图 ^AK<]r<?L?  
  68.reperformance of internal control 重新执行 ULqnr@/FbK  
  69.audit evidence 审计证据 @d QIl#  
  70.substantive procedures 实质性程序 a:Js i=  
  71.assertions 认定 K O"U5v  
  72.esistence 存在 $Zp\^cIE+  
  73.occurrence 发生 BpZE  
  74.completeness 完整性 IlJ6&9  
  75.rights and obligations 权利和义务 wq!Gj]B  
  76.valuation and allocation 计价和分摊 ,j^ /~   
  77.cutoff 截止 xal+ buOiP  
  78.accuracy 准确性 k'{'6JR  
  79.classification 分类 PXG)?`^NX  
  80.inspection 检查 f/RzE  
  81.supervision of counting 监盘 bB@1tp0+  
  82.observation 观察 -hw^3Af  
  83.confirmation 函证 N|5J-fR&  
  84.computation 计算 xGTVC=q  
  85.analytical procedures 分析程序 9F)+p7VJq  
  86.vouch 核对 js)M c*]&  
  87.trace 追查 SYRr|Lg  
  88.audit sampling 审计抽样 R!b<Sg  
  89.error 误差 4Tgy2[D?q  
  90.expected error 预期误差 J3gJSRT@P  
  91.population 总体 fqA\Rp6Z  
  92.sampling risk 抽样风险 $L_-U~^  
  93.non- sampling risk 非抽样风险 A#$oY{"2Y  
  94.sampling unit 抽样单位 __M(dN(^  
  95.statistical sampling 统计抽样 ^WQ.' G5Q  
  96.tolerable error 可容忍误差 u8L%R[#o  
  97.the risk of under reliance 信赖不足风险 ?U.+SQ  
  98.the risk of over reliance 信赖过度风险 9`Bmop  
  99.the risk of incorrect rejection 误拒风险 .6aC2A]es  
  100. the risk of incorrect acceptance 误受风险 -/rP0h5#  
  101.working trial balance 试算平衡表 t?f2*N :  
  102.index and cross-referencing 索引和交叉索引 6r{NW9y'  
  103.cash receipt 现金收入 42E]&=Cet  
  104.cash disbursement 现金支出 H)z}6[`  
  105.bank statement 银行对账单 p;cNmMm  
  106.bank reconciliation 银行存款余额调节表 O4J <u-E$  
  107.balance sheet date 资产负债表日 fTd=}zY  
  108.net realizable value 可变现净值 b{JcV  
  109.storeroom 仓库 Wsya:9|  
  110.sale invoice 销售发票 .1<QB{4~v  
  111.price list 价目表 5'wWj}0!%  
  112.positive confirmation request 积极式询证函 chk1tFV  
  113.negative confirmation request 消极式询证函 p&dpDJ?d:=  
  114.purchase requisition 请购单 _Y @vO  
  115.receiving report 验收报告 TG 9 a1q  
  116.gross margin 毛利 w%F~4|F  
  117.manufacturing overhead 制造费用 UngDXD )  
  118.material requisition 领料单  @v &hr  
  119.inventory-taking 存货盘点 Q`- JRY-  
  120.bond certificate 债券 }-QFMPXhG  
  121.stock certificate 股票 {7swE(N  
  122.audit report 审计报告 +.^BM/z^O  
  123.entity 被审计单位 @=JOAo  
  124.addressee of the audit report 审计报告的收件人 C$?gt-tJ'  
  125.unqualified opinion 无保留意见 k?]`PUrV  
  126.qualified opinion 保留意见 {2"8^;  
  127.disclaimer of opinion 无法表示意见 shlMJa?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   D! TFb E  
  A (2)absorbed overhead 已吸收制造费用 ,9;RP/"7  
  A (3)absorption costing 吸收成本计算 5hN)y-4@  
  A (4)account 账户,报表   *|WS,  
  A (5)accounting postulate 会计假设   [`pp[J-~7  
  A (6)accounting series release 会计公告文件   Kz>bfq7  
  A (7)accounting valuation 会计计价   "LZQ1P*ef$  
  A (8)account sale 承销清单 xVYy`_|  
  A (9)accountability concept 经营责任概念   *} @Y"y  
  A (10)accountancy 会计职业   5B6twn~[  
  A (11)accountant 会计师   i2.g}pM.A  
  A (12)accounting 会计   wJc~AP)I%z  
  A (13)agency cost 代理成本   6L5j  
  A (14)accounting bases 会计基础   2tPW1"M.n  
  A (15)accounting manual 会计手册   96G8B62  
  A (16)accounting period 会计期间   RE)!b  
  A (17)accounting policies 会计方针   E%Tpby}^'  
  A (18)accounting rate of return 会计报酬率   K9-;-{qb  
  A (19)accounting reference date 会计参照日   HK}br!?  
  A (20)accounting reference period 会计参照期间   iM \3~3'  
  A (21)accrual concept 应计概念   V9KI?}q:W  
  A (22)accrual expenses 应计费用   Vx'82CIC  
  A (23)acid test ration 速动比率(酸性测试比率)   |T`ZK?B+u  
  A (24)acquisition 购置   VZveNz@]r  
  A (25)acquisition accounting 收购会计   7Yv1et |  
  A (26)activity based accounting 作业基础成本计算   YkWv*l  
  A (27)adjusting events 调整事项   .M(')$\U  
  A (28)administrative expenses 行政管理费   gR5 EK$  
  A (29)advice note 发货通知   ZVu_E.4.  
  A (30)amortization 摊销   4)Jtc2z7Z\  
  A (31)analytical review 分析性检查   *Wbs{>&No  
  A (32)annual equivalent cost 年度等量成本法   2fqg,_  
  A (33)annual report and accounts 年度报告和报表   d `MTc  
  A (34)appraisal cost 检验成本   |h^[/  
  A (35)appropriation account 盈余分配账户   #3VOC#.  
  A (36)articles of association 公司章程细则   B'NtG84  
  A (37)assets 资产   JRgrg &#  
  A (38)assets cover 资产保障    6chcpP0  
  A (39)asset value per share 每股资产价值   +"mS<  
  A (40)associated company 联营公司   S7!+8$2mc_  
  A (41)attainable standard 可达标准   Fh8 8DDJ  
;*{"|l qe  
 A (42)attributable profit 可归属利润   "rl( %~Op  
  A (43)audit 审计   z6'Cz}%EP'  
  A (44)audit report 审计报告   a7Mn/ i.  
  A (45)auditing standards 审计准则   1`sLbPW  
  A (46)authorized share capital 额定股本   90"&KDh  
  A (47)available hours 可用小时   }>93X0%r  
  A (48)avoidable costs 可避免成本 zG\& ZU  
  B (49)back-to-back loan 易币贷款   ,r5'nDV=d  
  B (50)backflush accounting 倒退成本计算   jm ORKX+)  
  B (51)bad debts 坏帐   mV>l`&K=  
  B (52)bad debts ratio 坏帐比率   W( 4Mvd  
  B (53)bank charges 银行手续费   ;{L~|q J  
  B (54)bank overdraft 银行透支   *;ehSg9  
  B (55)bank reconciliation 银行存款调节表   /]1$Soo  
  B (56)bank statement 银行对账单   ;OMR5KAz  
  B (57)bankruptcy 破产   -s3q(SH  
  B (58)basis of apportionment 分摊基础   APgjT' ;P^  
  B (59)batch 批量   jT'09r3P  
  B (60)batch costing 分批成本计算   kuq&8f~!  
  B (61)beta factor B(市场)风险因素   ayGcc`  
  B (62)bill 账单   Vb @lK~  
  B (63)bill of exchange 汇票   J#'8]p3E  
  B (64)bill of landing 提单   d6+$[4w  
  B (65)bill of materials 用料预计单   n 9>**&5L  
  B (66)bill payable 应付票据   PtTL tiE~  
  B (67)bill receivable 应收票据   5FJ(x:k?z  
  B (68)bin card 存货记录卡   FG:t2ea  
  B (69)bonus 红利   IRknD3LX  
  B (70)book-keeping 薄记   Qx")D?u  
  B (71)Boston classification 波士顿分类   \; voBU  
  B (72)breakeven chart 保本图   [%c5MQ?H  
  B (73)breakeven point 保本点    ,*kh{lJ  
  B (74)breaking-down time 复位时间   XN^l*Q?3n  
  B (75)budget 预算   ^? V9  
  B (76)budget center 预算中心   ;x|7"lE  
  B (77)budget cost allowance 预算成本折让   fsjCu!  
  B (78)budget manual 预算手册   5i@WBa  
  B (79)budget period 预算期间   NNxz Z!q!  
  B (80)budgetary control 预算控制   a.z)m} +  
  B (81)budgeted capacity 预算生产能力   @B`nM#X#  
  B (82)burden 制造费用   `nCV O;B  
  B (83)business center 经营中心   f6,?Yex8B  
  B (84)business entity 营业个体   =OeLF  
  B (85)business unit 经营单位   G"F)t(iX  
 B (86)buy-out management 管理性购买产权   6}cN7wnm j  
  B (87)by-product 副产品 uXouN$&  
  C (88)called-up share capital 催缴股本   `N}aV Ns  
  C (89)capacity 生产能力   m9=93W?   
  C (90)capacity ratios 生产能力比率   8B`w!@hf  
  C (91)capital 资本   HfPu~P  
  C (92)capital assets pricing model资本资产计价模式   q4T98s2J  
  C (93)capital commitment 承诺资本   #|"M  
  C (94)capital employed 已运用的资本   `m`Y3I  
  C (95)capital expenditure 资本支出   KG=57=[  
  C (96)capital expenditureauthorization 资本支出核准   b5S4C2Ynq  
  C (97)capital expenditure control 资本支出控制   dw>1Ut{"3  
  C (98)capital expenditure proposal资本支出申请   oCxy(q'y  
  C (99)capital funding planning 资本基金筹集计划   *.6m,QqJ(  
  C (100)capital gain 资本收益   +-!2nk`"a  
  C (101)capital investment appraisal资本投资评估   `F$lO2#k  
  C (102)capital maintenance 资本保全   ]]NTvr  
  C (103)capital resource planning 资本资源计划   5 c\dm  
  C (104)capital surplus 资本盈余   >} E  
  C (105)capital turnover 资本周转率    MwC}  
  C (106)card 记录卡   @R_ON"h  
  C (107)cash 现金   g/ 4ipcG;N  
  C (108)cash account 现金账户   CjGQ  
  C (109)cash book 现金账薄   af'gk&%  
  C (110)cash cow 金牛产品   LP'wL6#  
  C (111)cash flow 现金流量   050V-S>s  
  C (112)cash discounted 现金贴现   ?_7iL?  
  C (113)cash flow budget 现金流量预算   mndKUI}d  
  C (114)cash flow statement 现金流量表    5]*!N  
  C (115)cash ledger 现金分类账   5.LfN{gE)  
  C (116)cash limit 现金限额   <Gna}ALkg  
  C (117)CCA 现时成本会计   j}O7fLRu  
  C (118)center 中心   u` ;P^t5  
  C (119)changeover time 变更时间   DB+oCE<.#  
  C (120)chartered entity 特许经济个体   ]*hH.ZBY"^  
  C (121)cheque 支票   w$Z%RF'p  
  C (122)cheque register 支票登记薄   *\Lr]6k  
  C (123)coin analysis 零钱分类   &I:ZJuQ4  
  C (124)classification 分类   j[A:So  
  C (125)clock card 工时卡   &~c`p[  
  C (126)code 代码   iwy;9x  
  C (127)commitment accounting 承诺确认会计   81H9d6hqcD  
  C (128)common cost 共同成本   #||D,[ _=+  
  C (129)company limited byguarantee 有限担保责任公司   3lTnfc&  
C (130)company limited shares 股份有限公司   V KxuK0{  
  C (131)competitive position 竞争能力状况   q8!]x-5$6j  
  C (132)concept 概念   p<<dj%  
  C (133)conglomerate 跨行业企业   @*E=O|  
  C (134)consistency concept 一致性概念   ]=p^32  
  C (135)consolidated accounts 合并报表   PQ{5*}$N  
  C (136)consolidation accounting 合并会计   ,n2"N5{jw  
  C (137)consortium 财团   =ea.+  
  C (138)contingency plan 应急计划   >Q=Q%~  
  C (139)contingent liabilities 或有负债   #-o 'g!  
  C (140)continuous operation 连续生产   /Pxny3  
  C (141)contra 抵消   V%B~ q`4  
  C (142)contract cost 合同成本   [C\B2iU7_M  
  C (143)contract costing 合同成本计算   (*_lLM@Cd  
  C (144)contribution 贡献毛益   tXuf!  
  C (145)contribution centre 贡献中心   1aZGt2;  
  C (146)contribution chart 贡献图   gquvVj1oT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s\< @v7A  
  C (148)contribution to salesration 贡献毛益对销售比率   Q/q>mN"#1  
  C (149)control 控制   ' &3,qT  
  C (150)control account 控制帐户   cTq;<9Iew  
  C (151)control limits 控制限度   E $P?%<o  
  C (152)controllability concept 可控制概念   kS?CKd9by  
  C (153)controllable cost 可控制成本   gLRDd~H  
  C (154)conversion cost 加工成本   o7 0] F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l" 7#(a  
  C (156)corporate appraisal 公司评估   LpL$=9  
  C (157)corporate planning 公司计划   GKKDO+A=!  
  C (158)corporate social reporting 公司社会报告   fwiP3*j+Nn  
  C (159)corporation 股份公司   `(ik2#B`}  
  C (160)cost 成本   7%W1M@  
  C (161)cost account 成本帐户   =kf"%vF V  
  C (162)cost accounting 成本会计   {VXucGI|  
  C (163)cost accounting manual 成本手册   &F:.OVzX  
  C (164)cost accounts calendar 成本报表的日历时间   [k0/ZfFwV  
  C (165)cost adjustment 成本调整   LJom+PxF$x  
  C (166)cost allocation 成本分配   -:kIIK   
  C (167)cost apportionment 成本分摊   e0#t  
  C (168)cost attribution 成本归属   80`$F{xcX  
  C (169)cost audit 成本审计   N}1yDN  
  C (170)cost behaviour 成本性态   'F#dv[N  
  C (171)cost benefit analysis 成本效益分析   l|{[vZpT  
  C (172)cost center 成本中心   X7[gfKGL)N  
  C (173)cost driver 成本动因
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