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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 fUq #mkq}  
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  1.audit   审计 -x!JTx[K  
  2.attestation   鉴证 >5 2%^ ?  
  3.credibility   可信赖程度 ; 2aPhA  
  4.audit of financial statements 财务报表审计 *(Z\ "o!  
  5.agreed-upon procedures 执行商定程序 B@8lD\  
  6.high levels of assurance 高水平保证 qtz~Y~h|>  
  7.compilation 编制 m mH xPd  
  8.reliability 可靠性 EO/4 1O  
  9.relevance 相关性 }E&:  
  10.professional skepticism 职业谨慎 D]WrPWL8v  
  11.objectivity 客观性 1 q|iw  
  12. professional competence 专业胜任能力 @E"lN  
  13.Senior/CPA-in-charge 项目经理 P<LmCY m  
  14.audit engagement letter 业务约定书 Ns\};j?TU*  
  15.recurring audit 连续审计 H=mFc@ fh  
  16.the client 委托人 onIZ&wrk  
  17.change CPA 更换注册会计  y&wo"';  
  18.the existing CPA 现任注册会计师 -'^:+FU  
  19.the successor CPA 后任注册会计师 c^z) [  
  20.the preceding CPA前任注册会计师 |z0% q2(  
  21.issue the audit report 出具审计报告 qXoq< |  
  22.expert 专家 _Ec"[xW  
  23.the board of directors 董事会 C;_00EQ=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G(bl)p^  
  25.assess material misstatement risks评估重大错报风险 uF[~YJ>  
  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 bR?xz-g%<3  
  27.a general knowledge of —— 初步了解―――的情况 n8i : /ypB  
  28.a more knowledge of—— 进一步了解的情况 #9{2aRCJ  
  29.the prior year‘s working papers 以前年度工作底稿 Th$xk9TK^@  
  30.minutes of meeting 会议纪要 lWUQkS  
  31.business risks 经营风险 z]2lT IWg  
  32.appropriateness 适当性 .Y^pDR12  
  33.accounting estimate 会计估计 g`)0 wP  
  34.management representations 管理层声明 C(M?$s`  
  35.going concern assumption 持续经营假设 28 zZ3|Z3  
  36.audit plan 审计计划 ~6+>2|wIS  
  37.significant audit areas 重点审计领域 {4)d  
  38.error 错误 i9T<(sdK+  
  39.fraud舞弊 ST,+]p3L(  
  40.modified or additional procedures 修改或追加审计程序 z|zEsDh;  
  41.misappropriation of assets 侵占资产 u~~ ~@p  
  42.transactions without substance 虚假交易 JkKbw&65  
  43.unusual pressures 异常压力 VLoRS)   
  44.the suspected noncompliance 涉嫌存在违法行为 LXTtV0F  
  45.materialiy 重要性 0IBQE  
  46.exceed the materiality level 超过重要性水平 Q`Rn,kCVy  
  47.approach the materiality level 接近重要性水平 Nv3u)?A3w  
  48.an acceptably low level 可接受水平 **.23<n^W  
  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 3Zwhv+CP[  
  50.misstatements or omissions 错报或漏报 86a,J3C[  
  51.aggregate 总计 r~ 2q`l'>  
  52.subsequent events 期后事项 'lOQb)  
  53.adjust the financial statements 调整财务报表 \C{Zqo,  
  54.perform additional audit procedures 实施追加的审计程序 :SY,;..3e  
  55.audit risk 审计风险 j3u!lZ}U  
  56.detection risk 检查风险 G2b"R{i/,  
  57.inappropriate audit opinion 不适当的审计意见 ja(ZJ[<`  
  58.material misstatement 重大的错报 '}-QZ$|*  
  59.tolerable misstatement 可容忍错报 .:e#!~Ki  
  60.the acceptable level of detection risk 可接受的检查风险 uuL(BUGt-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ({D>(xN   
  62.simall business 小规模企业 kYR ^  
  63.accounting system 会计系统 A+FQmLS  
  64.test of control 控制测试 c{qTVi5e  
  65.walk-through test 穿行测试 QSwT1P'U  
  66.communication 沟通 :)FNhx3  
  67.flow chart 流程图 ac1(lD  
  68.reperformance of internal control 重新执行 r> .l^U9hJ  
  69.audit evidence 审计证据 G&4D0f  
  70.substantive procedures 实质性程序 ] v:"    
  71.assertions 认定 GB,ub*|  
  72.esistence 存在 J/PK #<  
  73.occurrence 发生 q Oa*JA`  
  74.completeness 完整性 `G=+qti  
  75.rights and obligations 权利和义务 S"`{ JCW$  
  76.valuation and allocation 计价和分摊 KIKIag#  
  77.cutoff 截止 ;ULw-&]P  
  78.accuracy 准确性 !)05,6WQ  
  79.classification 分类 ,wy;7T>ODd  
  80.inspection 检查 C IRMAX  
  81.supervision of counting 监盘 IoV"t,  
  82.observation 观察 R[TaP 7n  
  83.confirmation 函证 Ak$9\Sl  
  84.computation 计算 GoPMWbI7  
  85.analytical procedures 分析程序 }iLi5Qkx  
  86.vouch 核对 >t.PU.OM  
  87.trace 追查 k?/!`   
  88.audit sampling 审计抽样 "hZ `^ "0b  
  89.error 误差 17w{hK4o8O  
  90.expected error 预期误差 x@:98P  
  91.population 总体 K7/&~;ZwT  
  92.sampling risk 抽样风险 ?}EWfsA  
  93.non- sampling risk 非抽样风险 @ ]42.oP  
  94.sampling unit 抽样单位 M. _5mZ{  
  95.statistical sampling 统计抽样 Y^|15ek  
  96.tolerable error 可容忍误差 a FWTm,)  
  97.the risk of under reliance 信赖不足风险 ISTAJ8" D  
  98.the risk of over reliance 信赖过度风险 >)mF'w  
  99.the risk of incorrect rejection 误拒风险 #G \-ftA&  
  100. the risk of incorrect acceptance 误受风险 S(rnVsW%Ki  
  101.working trial balance 试算平衡表 ~4c,'k@  
  102.index and cross-referencing 索引和交叉索引 >xH?`I7;f  
  103.cash receipt 现金收入 "j.Q*Hazg  
  104.cash disbursement 现金支出 9_Z_5w;h  
  105.bank statement 银行对账单 *$/Go8t4u  
  106.bank reconciliation 银行存款余额调节表 uwt29  
  107.balance sheet date 资产负债表日 "u{ymJ]t  
  108.net realizable value 可变现净值 0/cgOP!^  
  109.storeroom 仓库 !A14\  
  110.sale invoice 销售发票 @9k3}x K  
  111.price list 价目表 x_l8&RIB*  
  112.positive confirmation request 积极式询证函 cvx"XxE,  
  113.negative confirmation request 消极式询证函 L$jii  
  114.purchase requisition 请购单 0\eSiXs  
  115.receiving report 验收报告 8-smL^~%#  
  116.gross margin 毛利 $lJ! f  
  117.manufacturing overhead 制造费用 V=+p8nE0  
  118.material requisition 领料单 Qb;]4 [3  
  119.inventory-taking 存货盘点 $-E<{   
  120.bond certificate 债券 ' |M} 3sL  
  121.stock certificate 股票 $0]5b{i]  
  122.audit report 审计报告 ]]5(:>l  
  123.entity 被审计单位 r 2{7h>  
  124.addressee of the audit report 审计报告的收件人 #X6=`Xe#  
  125.unqualified opinion 无保留意见 :MH=6  
  126.qualified opinion 保留意见 vJW`aN1<I3  
  127.disclaimer of opinion 无法表示意见 77 ?TRC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h[ C XH"  
  A (2)absorbed overhead 已吸收制造费用 9(bbV5}  
  A (3)absorption costing 吸收成本计算 (8em5  
  A (4)account 账户,报表   cc"<H}g>`  
  A (5)accounting postulate 会计假设   bf\ Uq<&IJ  
  A (6)accounting series release 会计公告文件   9g$fFO  
  A (7)accounting valuation 会计计价   >(sS4_O7N  
  A (8)account sale 承销清单 ubsx NCqD  
  A (9)accountability concept 经营责任概念   XU}" h&>  
  A (10)accountancy 会计职业   U/7jK40  
  A (11)accountant 会计师   5+)_d%v=6!  
  A (12)accounting 会计   Zh?n;n}  
  A (13)agency cost 代理成本   qz!^< M  
  A (14)accounting bases 会计基础   6$fwpW  
  A (15)accounting manual 会计手册   V0gu0+u~R  
  A (16)accounting period 会计期间   sr:hR Q27  
  A (17)accounting policies 会计方针   uLN.b339  
  A (18)accounting rate of return 会计报酬率   ^SwU]e  
  A (19)accounting reference date 会计参照日   ?X7nM)  
  A (20)accounting reference period 会计参照期间   2%]#rZ  
  A (21)accrual concept 应计概念   Z,F1n/7  
  A (22)accrual expenses 应计费用   J!'IkC$>  
  A (23)acid test ration 速动比率(酸性测试比率)   8#Y_]Z?)  
  A (24)acquisition 购置   pFwe&_u]  
  A (25)acquisition accounting 收购会计   "&mwrjn"T  
  A (26)activity based accounting 作业基础成本计算   e"2x!(&n(  
  A (27)adjusting events 调整事项   nYK!'x$  
  A (28)administrative expenses 行政管理费   ASNo6dP 7  
  A (29)advice note 发货通知   A}1:fw\Fn3  
  A (30)amortization 摊销   s1T}hp  
  A (31)analytical review 分析性检查   < -Ax)zE  
  A (32)annual equivalent cost 年度等量成本法   #Vm)wH3  
  A (33)annual report and accounts 年度报告和报表   ]oC7{OoX  
  A (34)appraisal cost 检验成本   |@)jS.Bn  
  A (35)appropriation account 盈余分配账户   h:vI:V[/X  
  A (36)articles of association 公司章程细则   ulk yP  
  A (37)assets 资产   h0VeXUM;.  
  A (38)assets cover 资产保障   "VAbUs  
  A (39)asset value per share 每股资产价值   5WtI.7r  
  A (40)associated company 联营公司   J!zL)u|  
  A (41)attainable standard 可达标准   <Oj'0NK-  
jgw+c3^R_  
 A (42)attributable profit 可归属利润   A{52T]9X  
  A (43)audit 审计   QRER[8]r$  
  A (44)audit report 审计报告   LM".]f!,  
  A (45)auditing standards 审计准则   p vu% p8  
  A (46)authorized share capital 额定股本   z'EphL7r   
  A (47)available hours 可用小时   M5]$w]Ny9  
  A (48)avoidable costs 可避免成本 6x8lnXtA  
  B (49)back-to-back loan 易币贷款   Ude)$PAe%  
  B (50)backflush accounting 倒退成本计算   Uz7V2r%]  
  B (51)bad debts 坏帐   FFf ~Vmw  
  B (52)bad debts ratio 坏帐比率   A@w9_qo  
  B (53)bank charges 银行手续费   T{ /\q 5  
  B (54)bank overdraft 银行透支   Zg >!5{T  
  B (55)bank reconciliation 银行存款调节表   B5va4@  
  B (56)bank statement 银行对账单   7L!q{%}  
  B (57)bankruptcy 破产   =5h ,ZB2A  
  B (58)basis of apportionment 分摊基础   jL~. =QD  
  B (59)batch 批量   SS-7y:6y>  
  B (60)batch costing 分批成本计算   vn96o] n  
  B (61)beta factor B(市场)风险因素   $`/F5R!  
  B (62)bill 账单   rf$ eg  
  B (63)bill of exchange 汇票   Qexv_:C  
  B (64)bill of landing 提单   4[K6ZDBU  
  B (65)bill of materials 用料预计单   ;3sJ7%`v  
  B (66)bill payable 应付票据   iIg99c7/&9  
  B (67)bill receivable 应收票据   @]%c UjQ  
  B (68)bin card 存货记录卡   U6_GEBz~y  
  B (69)bonus 红利   q.p.y0  
  B (70)book-keeping 薄记   [2zS@p  
  B (71)Boston classification 波士顿分类   Eb\SK"8  
  B (72)breakeven chart 保本图   /I q6'oo  
  B (73)breakeven point 保本点   X(K5>L>  
  B (74)breaking-down time 复位时间   0 oHnam  
  B (75)budget 预算   Y; q['h  
  B (76)budget center 预算中心   k #/%#rQM  
  B (77)budget cost allowance 预算成本折让   {hKf 'd9E  
  B (78)budget manual 预算手册   .^uYr^( |[  
  B (79)budget period 预算期间   J<7nOB}OD  
  B (80)budgetary control 预算控制   M'ZA(LVp  
  B (81)budgeted capacity 预算生产能力   C.{z+  
  B (82)burden 制造费用   <ApzcyC  
  B (83)business center 经营中心   )Ft>X9$  
  B (84)business entity 营业个体   >J@hqW  
  B (85)business unit 经营单位   ILXVyU  
 B (86)buy-out management 管理性购买产权   7j\jOkl V  
  B (87)by-product 副产品 y Ide]  
  C (88)called-up share capital 催缴股本   Pb@9<NXm'  
  C (89)capacity 生产能力   9vz"rHV  
  C (90)capacity ratios 生产能力比率   /9 soUt  
  C (91)capital 资本   {K+]^M  
  C (92)capital assets pricing model资本资产计价模式   #5W-*?H  
  C (93)capital commitment 承诺资本   ] _P!+5]<  
  C (94)capital employed 已运用的资本   WiclG8l  
  C (95)capital expenditure 资本支出   R9V v*F]m@  
  C (96)capital expenditureauthorization 资本支出核准   Ptv=Bwg  
  C (97)capital expenditure control 资本支出控制   h8tKYm  
  C (98)capital expenditure proposal资本支出申请   F /% 5 r{  
  C (99)capital funding planning 资本基金筹集计划   ` Ui|T  
  C (100)capital gain 资本收益   @K.[;-;g  
  C (101)capital investment appraisal资本投资评估   CZ_ (IT7  
  C (102)capital maintenance 资本保全   NhA_dskvo  
  C (103)capital resource planning 资本资源计划   X{b qG]j  
  C (104)capital surplus 资本盈余   ?3:xR_VWZu  
  C (105)capital turnover 资本周转率   - +=+W  
  C (106)card 记录卡   <eG8xC  
  C (107)cash 现金   vFGFFA/K}N  
  C (108)cash account 现金账户   O U3KB  
  C (109)cash book 现金账薄   dzPwlCC%-  
  C (110)cash cow 金牛产品   )6:nJ"j#  
  C (111)cash flow 现金流量   _,;|,  
  C (112)cash discounted 现金贴现   _ Tj`  
  C (113)cash flow budget 现金流量预算   r(QjVLjj`k  
  C (114)cash flow statement 现金流量表   :If1zB)  
  C (115)cash ledger 现金分类账   +gQoYlso  
  C (116)cash limit 现金限额   K\]ey;Bd  
  C (117)CCA 现时成本会计   C~dD'Tq]  
  C (118)center 中心   <kr%ylhIu  
  C (119)changeover time 变更时间   !mLY W  
  C (120)chartered entity 特许经济个体   MH,vn</Uw  
  C (121)cheque 支票   ^}4=pkJ;s  
  C (122)cheque register 支票登记薄   J_^Ml)@iy  
  C (123)coin analysis 零钱分类   O0i[GCtP5  
  C (124)classification 分类   2_]"9d4  
  C (125)clock card 工时卡   qm1;^j&y  
  C (126)code 代码   jP9)utEm6  
  C (127)commitment accounting 承诺确认会计   n/fMq,<8  
  C (128)common cost 共同成本   5ZkMd !$y  
  C (129)company limited byguarantee 有限担保责任公司   /HmD/ E\  
C (130)company limited shares 股份有限公司   r!vSYgee  
  C (131)competitive position 竞争能力状况   kK[m=rTx1$  
  C (132)concept 概念   ?lYi![.o  
  C (133)conglomerate 跨行业企业   wZA(><\  
  C (134)consistency concept 一致性概念   O67.DEu^  
  C (135)consolidated accounts 合并报表   ^Pk-<b4}  
  C (136)consolidation accounting 合并会计   kU5chltGF  
  C (137)consortium 财团   CYZx/r<  
  C (138)contingency plan 应急计划   ie!ik  
  C (139)contingent liabilities 或有负债   |-c)OS3#D  
  C (140)continuous operation 连续生产   ^Fr82rJs  
  C (141)contra 抵消    OBCRZ   
  C (142)contract cost 合同成本   v~N8H+! d  
  C (143)contract costing 合同成本计算   gL+8fX2G6  
  C (144)contribution 贡献毛益   C= 6Vd  
  C (145)contribution centre 贡献中心   =sk]/64h``  
  C (146)contribution chart 贡献图   (bk~,n_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #Cda8)jl(  
  C (148)contribution to salesration 贡献毛益对销售比率   5!T\L~tyt  
  C (149)control 控制   )h0F'MzW  
  C (150)control account 控制帐户   %hzl3>().  
  C (151)control limits 控制限度   bF'^eR  
  C (152)controllability concept 可控制概念   _T 5ZL  
  C (153)controllable cost 可控制成本   }l/ !thzC  
  C (154)conversion cost 加工成本   XO*62 >Ed  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S/? KC^JP  
  C (156)corporate appraisal 公司评估   MXbt`]`_  
  C (157)corporate planning 公司计划   {%K(O$H#  
  C (158)corporate social reporting 公司社会报告   3sf+ uoV  
  C (159)corporation 股份公司   , wT$L 3  
  C (160)cost 成本   FbVdqO  
  C (161)cost account 成本帐户   Jp<Y2-  
  C (162)cost accounting 成本会计   ZlHN-!OZp  
  C (163)cost accounting manual 成本手册   p2;-*D  
  C (164)cost accounts calendar 成本报表的日历时间   T=|oZ  
  C (165)cost adjustment 成本调整   Azun"F_f  
  C (166)cost allocation 成本分配   W[]N.d7G  
  C (167)cost apportionment 成本分摊   *5bKJgwJ  
  C (168)cost attribution 成本归属   M4rOnIJ  
  C (169)cost audit 成本审计   cCd2f>EHw  
  C (170)cost behaviour 成本性态   hVe@:1og#  
  C (171)cost benefit analysis 成本效益分析   er Cl@sq  
  C (172)cost center 成本中心    xA DjQ%B  
  C (173)cost driver 成本动因
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