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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 :^SpKe(7  
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  1.audit   审计 ,_T,B'a:  
  2.attestation   鉴证 O0"i>}g4  
  3.credibility   可信赖程度 (Jf i 3 m  
  4.audit of financial statements 财务报表审计 ^(8 i` `V  
  5.agreed-upon procedures 执行商定程序 FTt7o'U  
  6.high levels of assurance 高水平保证  Iz2K  
  7.compilation 编制 h*hV  
  8.reliability 可靠性 5(MWgC1  
  9.relevance 相关性 %^"Tz,f  
  10.professional skepticism 职业谨慎 )BTJs)E  
  11.objectivity 客观性 v,RLN`CID  
  12. professional competence 专业胜任能力 o})4Jt1vj  
  13.Senior/CPA-in-charge 项目经理 *&e+z-E  
  14.audit engagement letter 业务约定书 Bh*~I_Ta>  
  15.recurring audit 连续审计 }i/&m&VU  
  16.the client 委托人 8N(bLGUG  
  17.change CPA 更换注册会计 g\ @ nA4  
  18.the existing CPA 现任注册会计师 ~GfcI:Zz&  
  19.the successor CPA 后任注册会计师 ]t1)8v2w>  
  20.the preceding CPA前任注册会计师 UL [4sv6\9  
  21.issue the audit report 出具审计报告 C[r YVa .  
  22.expert 专家 5v~Y>  
  23.the board of directors 董事会 44?5]C7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h^>kjMM  
  25.assess material misstatement risks评估重大错报风险 @DkPJla&  
  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 scqG$~O)  
  27.a general knowledge of —— 初步了解―――的情况 ;sNyN#  
  28.a more knowledge of—— 进一步了解的情况 -baGr;,Cu  
  29.the prior year‘s working papers 以前年度工作底稿 S#+G?I3w  
  30.minutes of meeting 会议纪要 Sct-,K%i  
  31.business risks 经营风险 {H $\,  
  32.appropriateness 适当性 8Mg4y1)RU  
  33.accounting estimate 会计估计 Ats"iV  
  34.management representations 管理层声明 v5w I?HE  
  35.going concern assumption 持续经营假设 ItKwB+my  
  36.audit plan 审计计划 |gxU;"2`5~  
  37.significant audit areas 重点审计领域 ; Z61|@Y  
  38.error 错误 yL.si)h(p  
  39.fraud舞弊 M)EKS  
  40.modified or additional procedures 修改或追加审计程序 ;y6Jo  
  41.misappropriation of assets 侵占资产 30>TxL=&  
  42.transactions without substance 虚假交易 ^Sy\<  
  43.unusual pressures 异常压力 S97.O@V!$  
  44.the suspected noncompliance 涉嫌存在违法行为 7!oqn'#>A  
  45.materialiy 重要性 l(=#c/f  
  46.exceed the materiality level 超过重要性水平 4 PD"[a="  
  47.approach the materiality level 接近重要性水平 yc]ni.Hz  
  48.an acceptably low level 可接受水平 lbg6n:@  
  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 B[4y(Im  
  50.misstatements or omissions 错报或漏报 YhLtf(r  
  51.aggregate 总计 OM!ES%c,  
  52.subsequent events 期后事项 c#"\&~. P  
  53.adjust the financial statements 调整财务报表 T ,7Y7MzF  
  54.perform additional audit procedures 实施追加的审计程序 a4`@z:l  
  55.audit risk 审计风险 @aCg1Rm  
  56.detection risk 检查风险 >w j7Y`  
  57.inappropriate audit opinion 不适当的审计意见 Oku4EJFJ  
  58.material misstatement 重大的错报 $o]zNW;X  
  59.tolerable misstatement 可容忍错报 Y[s   
  60.the acceptable level of detection risk 可接受的检查风险 0A?w,A`"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .[ 1A  
  62.simall business 小规模企业 t s ?b[v  
  63.accounting system 会计系统 `Q(ac| 0  
  64.test of control 控制测试 $Q{1^  
  65.walk-through test 穿行测试 D<++6HN&#  
  66.communication 沟通 fy_'K}i3 k  
  67.flow chart 流程图 Fa+PN9M`?.  
  68.reperformance of internal control 重新执行 ~BS*x+M  
  69.audit evidence 审计证据 qZ\zsOnp  
  70.substantive procedures 实质性程序 'R]Z9h  
  71.assertions 认定 {]D!@87  
  72.esistence 存在 1v2wP2]|;  
  73.occurrence 发生 K7f-g]Ibdn  
  74.completeness 完整性 Ac7`nvI=  
  75.rights and obligations 权利和义务 $d8A_C UU  
  76.valuation and allocation 计价和分摊 'd U$QO  
  77.cutoff 截止 cWRB=`=qz  
  78.accuracy 准确性 m]"YR_  
  79.classification 分类 uhc 0,V;S  
  80.inspection 检查 LG<lZ9+y  
  81.supervision of counting 监盘 M0]l!x#7  
  82.observation 观察 29qQ3M?  
  83.confirmation 函证 e/Q[%y.X  
  84.computation 计算 bLV@Ts  
  85.analytical procedures 分析程序 Z,4=<;PF  
  86.vouch 核对 VsZ_So;  
  87.trace 追查 +:'Po.{"  
  88.audit sampling 审计抽样  v$tS 2N2  
  89.error 误差 A\# ? rK  
  90.expected error 预期误差 /XMmE  
  91.population 总体 FwW%@Y  
  92.sampling risk 抽样风险 4l$8lYi  
  93.non- sampling risk 非抽样风险 \ 3 LD^[qi  
  94.sampling unit 抽样单位 SD.ze(P  
  95.statistical sampling 统计抽样 6wu/6DO   
  96.tolerable error 可容忍误差 \FKIEg+(2  
  97.the risk of under reliance 信赖不足风险 teB {GR  
  98.the risk of over reliance 信赖过度风险 YD+C1*c!  
  99.the risk of incorrect rejection 误拒风险 &9ZIf#R  
  100. the risk of incorrect acceptance 误受风险 &pba~X.u  
  101.working trial balance 试算平衡表 S~TJF}[k^6  
  102.index and cross-referencing 索引和交叉索引 A.h?#%TLL  
  103.cash receipt 现金收入 ^|K*lI/  
  104.cash disbursement 现金支出  C|lMXp\*  
  105.bank statement 银行对账单 @2$8o]et  
  106.bank reconciliation 银行存款余额调节表 [KE4wz+s{  
  107.balance sheet date 资产负债表日 =[jBOx&  
  108.net realizable value 可变现净值 qt:->yiq+  
  109.storeroom 仓库 EV(/@kN2  
  110.sale invoice 销售发票 Q` s(T  
  111.price list 价目表 0[i]PgIH  
  112.positive confirmation request 积极式询证函 d:wAI|  
  113.negative confirmation request 消极式询证函 (gmB$pwS  
  114.purchase requisition 请购单 iIF'!K=q  
  115.receiving report 验收报告 (i?^g &  
  116.gross margin 毛利 f7W=x6Z4  
  117.manufacturing overhead 制造费用 XM 7zA^-  
  118.material requisition 领料单 "Jwz.,Y\  
  119.inventory-taking 存货盘点 /vV 0$vg  
  120.bond certificate 债券 ibAA:I,d  
  121.stock certificate 股票 Hb$q}1+y  
  122.audit report 审计报告 g Q9ff,  
  123.entity 被审计单位  8&;dR  
  124.addressee of the audit report 审计报告的收件人 <'B^z0I,  
  125.unqualified opinion 无保留意见 ri^yal<'  
  126.qualified opinion 保留意见 Lg nGqIlx  
  127.disclaimer of opinion 无法表示意见 Lf:Z (Z>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gJ7$G3&oZg  
  A (2)absorbed overhead 已吸收制造费用 evR=Z\ _  
  A (3)absorption costing 吸收成本计算 z7_./ksQ  
  A (4)account 账户,报表   8(I"C$D!k  
  A (5)accounting postulate 会计假设   <@=NDUI3*,  
  A (6)accounting series release 会计公告文件   BxqCV%9o  
  A (7)accounting valuation 会计计价   I|5OCTu  
  A (8)account sale 承销清单 >6dgf`U  
  A (9)accountability concept 经营责任概念   Mzd}9x$'J  
  A (10)accountancy 会计职业   *,pqpD>  
  A (11)accountant 会计师   **"P A8   
  A (12)accounting 会计   L!G3u/  
  A (13)agency cost 代理成本   - +=8&Wa  
  A (14)accounting bases 会计基础   ] QEw\4M?=  
  A (15)accounting manual 会计手册   {8MF !CG]  
  A (16)accounting period 会计期间   Ll`apKr  
  A (17)accounting policies 会计方针   re!CF8 q  
  A (18)accounting rate of return 会计报酬率   f1{ckHAY55  
  A (19)accounting reference date 会计参照日   8B+uNN~%]  
  A (20)accounting reference period 会计参照期间   :+=*  
  A (21)accrual concept 应计概念   o (zg_!P  
  A (22)accrual expenses 应计费用   k?#6j1pn  
  A (23)acid test ration 速动比率(酸性测试比率)   )/JC.d#  
  A (24)acquisition 购置   N#:"X;  
  A (25)acquisition accounting 收购会计   +x2xQ8#|~~  
  A (26)activity based accounting 作业基础成本计算   ep!.kA=\  
  A (27)adjusting events 调整事项   t]ZSo-  
  A (28)administrative expenses 行政管理费   qSd $$L^  
  A (29)advice note 发货通知   iI1t P  
  A (30)amortization 摊销   24Fx x9 g  
  A (31)analytical review 分析性检查   m+=!Z|K  
  A (32)annual equivalent cost 年度等量成本法   D4|_?O3 |m  
  A (33)annual report and accounts 年度报告和报表   'zb7:[[7%  
  A (34)appraisal cost 检验成本   Cw}\t!*!  
  A (35)appropriation account 盈余分配账户   #o RUH8  
  A (36)articles of association 公司章程细则   On^# x]  
  A (37)assets 资产   k.ZfjX"  
  A (38)assets cover 资产保障   Xwi&uyvU&  
  A (39)asset value per share 每股资产价值   Ydx5kUJV<  
  A (40)associated company 联营公司   {JgN^R<5<f  
  A (41)attainable standard 可达标准   9& j ]  
nM`)`!/  
 A (42)attributable profit 可归属利润   2YyZiOMSc  
  A (43)audit 审计   z#4g,)ZX  
  A (44)audit report 审计报告   "Tv7*3>  
  A (45)auditing standards 审计准则   qHCs{ u  
  A (46)authorized share capital 额定股本   0FOf *Lz  
  A (47)available hours 可用小时   ^XM;D/Gp~  
  A (48)avoidable costs 可避免成本 TRZ^$<AG  
  B (49)back-to-back loan 易币贷款   hqPn~Tq  
  B (50)backflush accounting 倒退成本计算   y6/X!+3+  
  B (51)bad debts 坏帐   K5SO($  
  B (52)bad debts ratio 坏帐比率   [P/gM3*'  
  B (53)bank charges 银行手续费   ?la_ +;m  
  B (54)bank overdraft 银行透支   8##jd[o&p~  
  B (55)bank reconciliation 银行存款调节表   +mQSlEo  
  B (56)bank statement 银行对账单   Q6K)EwN  
  B (57)bankruptcy 破产   o1Ln7r.  
  B (58)basis of apportionment 分摊基础   ZAZCvN@5  
  B (59)batch 批量   /Hmo!"W`  
  B (60)batch costing 分批成本计算   M lFvDy  
  B (61)beta factor B(市场)风险因素   :3f2^(b~^  
  B (62)bill 账单   C)j)j&  
  B (63)bill of exchange 汇票   {rZ"cUm  
  B (64)bill of landing 提单   "tM/`:Qp  
  B (65)bill of materials 用料预计单   }Kt?0  
  B (66)bill payable 应付票据   Zi)b<tM q  
  B (67)bill receivable 应收票据   &pm{7nH  
  B (68)bin card 存货记录卡   kg@h R}  
  B (69)bonus 红利   __j8jEV  
  B (70)book-keeping 薄记   ~-d.3A $u  
  B (71)Boston classification 波士顿分类   Ao T7sy7  
  B (72)breakeven chart 保本图   YHYB.H)  
  B (73)breakeven point 保本点   n^N]iw{G  
  B (74)breaking-down time 复位时间   fXe-U='  
  B (75)budget 预算   h>:RCp C  
  B (76)budget center 预算中心   ItADO'M  
  B (77)budget cost allowance 预算成本折让   $8k_M   
  B (78)budget manual 预算手册   .h,xBT`}Ji  
  B (79)budget period 预算期间   9#ft;c  
  B (80)budgetary control 预算控制   \aIy68rH,  
  B (81)budgeted capacity 预算生产能力   \BXVWE|  
  B (82)burden 制造费用   p8l#=]\ ;  
  B (83)business center 经营中心   8n5nHne  
  B (84)business entity 营业个体   x[UO1% _o-  
  B (85)business unit 经营单位   j_@3a)[NY  
 B (86)buy-out management 管理性购买产权   C4]%pi  
  B (87)by-product 副产品 'qAfei']  
  C (88)called-up share capital 催缴股本   P*`xiTA  
  C (89)capacity 生产能力   Q/)ok$A&  
  C (90)capacity ratios 生产能力比率   on?/tHys  
  C (91)capital 资本   ,<b|@1\k  
  C (92)capital assets pricing model资本资产计价模式   -P>=WZu  
  C (93)capital commitment 承诺资本   Hs=N0Sk]j  
  C (94)capital employed 已运用的资本   &pjV4m|j<  
  C (95)capital expenditure 资本支出   *]R 0z|MW  
  C (96)capital expenditureauthorization 资本支出核准   sdYj'e:N  
  C (97)capital expenditure control 资本支出控制   l-}5@D[  
  C (98)capital expenditure proposal资本支出申请   z\>X[yNpA  
  C (99)capital funding planning 资本基金筹集计划   $?AA"Nz  
  C (100)capital gain 资本收益   @T1+b"TC  
  C (101)capital investment appraisal资本投资评估   p"IS"k%  
  C (102)capital maintenance 资本保全   x }'4^Cv  
  C (103)capital resource planning 资本资源计划   0WE1}.J<  
  C (104)capital surplus 资本盈余   h6y4Ii  
  C (105)capital turnover 资本周转率   8zDH<Gb  
  C (106)card 记录卡   6L9[U^`@  
  C (107)cash 现金   dqA[|bV  
  C (108)cash account 现金账户   Xj~EVD  
  C (109)cash book 现金账薄   P 4*MV  
  C (110)cash cow 金牛产品   #Jz&9I<OKx  
  C (111)cash flow 现金流量   ) Zo_6%  
  C (112)cash discounted 现金贴现   /1~|jmi(  
  C (113)cash flow budget 现金流量预算   S?\hbM]V-o  
  C (114)cash flow statement 现金流量表   heZy 66  
  C (115)cash ledger 现金分类账   nDB 2>J  
  C (116)cash limit 现金限额   o  Xi}@  
  C (117)CCA 现时成本会计   U!? gdX  
  C (118)center 中心   OP`Jc$| 6  
  C (119)changeover time 变更时间   nVn|$ "r  
  C (120)chartered entity 特许经济个体   )nHE$gVM s  
  C (121)cheque 支票   igB rmaY'  
  C (122)cheque register 支票登记薄   ?7MwTi8{F  
  C (123)coin analysis 零钱分类   s^YTI\L \  
  C (124)classification 分类   M#V C3h$  
  C (125)clock card 工时卡   uk[< 6oxz  
  C (126)code 代码   %m{.l4/!O  
  C (127)commitment accounting 承诺确认会计   C]yQ "b  
  C (128)common cost 共同成本   76A>^Bs\/  
  C (129)company limited byguarantee 有限担保责任公司   ``|RO[+2  
C (130)company limited shares 股份有限公司   o.3YM.B#  
  C (131)competitive position 竞争能力状况   S=H_ 9io  
  C (132)concept 概念   15KV} ){  
  C (133)conglomerate 跨行业企业   'nWs0iH.  
  C (134)consistency concept 一致性概念   'K`Rbhy  
  C (135)consolidated accounts 合并报表   *Ht*)l?  
  C (136)consolidation accounting 合并会计   fA_%8CjI  
  C (137)consortium 财团   KBw9(  
  C (138)contingency plan 应急计划   q@!'R{fu  
  C (139)contingent liabilities 或有负债   }PQSCl^I  
  C (140)continuous operation 连续生产   PN"8 Y  
  C (141)contra 抵消   Np<&#s[dQ  
  C (142)contract cost 合同成本   h!G^dW.  
  C (143)contract costing 合同成本计算   VP %i1|XZJ  
  C (144)contribution 贡献毛益   ;=-j;x  
  C (145)contribution centre 贡献中心   o9Txo (tYU  
  C (146)contribution chart 贡献图   /pN'K5@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Cb{A:\>Q{  
  C (148)contribution to salesration 贡献毛益对销售比率   }\f(qw  
  C (149)control 控制   ^{*f3m/  
  C (150)control account 控制帐户   O5qW *r'  
  C (151)control limits 控制限度   ^0~c 7`k`V  
  C (152)controllability concept 可控制概念   >bA$SN  
  C (153)controllable cost 可控制成本   B3 dA%\'  
  C (154)conversion cost 加工成本   o)#q9Vk%b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   wD6!#t k  
  C (156)corporate appraisal 公司评估   _2m[(P9d  
  C (157)corporate planning 公司计划   7"F|6JP"$c  
  C (158)corporate social reporting 公司社会报告   ~mK-8U4>K,  
  C (159)corporation 股份公司   <r<Dmn|\a  
  C (160)cost 成本   dv'E:R(a  
  C (161)cost account 成本帐户   dY/u<4  
  C (162)cost accounting 成本会计   ,rZn`9  
  C (163)cost accounting manual 成本手册   L$lo~7<]  
  C (164)cost accounts calendar 成本报表的日历时间   ZD)0P=%  
  C (165)cost adjustment 成本调整   }KA-t}8  
  C (166)cost allocation 成本分配   -VWCD,c  
  C (167)cost apportionment 成本分摊   _,_8X7  
  C (168)cost attribution 成本归属   <AMb!?Obh  
  C (169)cost audit 成本审计   CZJHE>  
  C (170)cost behaviour 成本性态   T9z4W]T  
  C (171)cost benefit analysis 成本效益分析   mQJ4;BJw  
  C (172)cost center 成本中心   ik2- OM  
  C (173)cost driver 成本动因
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