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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
#D-Ttla  
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注会《审计》英语常用词汇 ;}}k*< Z  
:N64FR#  
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  1.audit   审计 h?P- :E  
  2.attestation   鉴证 W]I+Rlv)U  
  3.credibility   可信赖程度 ndHU Q$/(  
  4.audit of financial statements 财务报表审计 {'z(   
  5.agreed-upon procedures 执行商定程序 y&6 pc   
  6.high levels of assurance 高水平保证 D\^\_r):  
  7.compilation 编制 [Zne19/  
  8.reliability 可靠性 *9tRh Rc  
  9.relevance 相关性 = fK6P6'B  
  10.professional skepticism 职业谨慎 &vN^ *:Q  
  11.objectivity 客观性 7f>~P_  
  12. professional competence 专业胜任能力 +;bP .[Z  
  13.Senior/CPA-in-charge 项目经理 #Q@~ TW  
  14.audit engagement letter 业务约定书 w7Ij=!)  
  15.recurring audit 连续审计 dO4J f9)  
  16.the client 委托人 `y$@zT?j  
  17.change CPA 更换注册会计 J~|:Q.Rt`  
  18.the existing CPA 现任注册会计师 om2)Cd9~7  
  19.the successor CPA 后任注册会计师 -8Hv3J'=  
  20.the preceding CPA前任注册会计师 p|Qn?^ C:  
  21.issue the audit report 出具审计报告 e#!p6+#"  
  22.expert 专家 -+y3~^EYm,  
  23.the board of directors 董事会 ){4!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _*++xF1  
  25.assess material misstatement risks评估重大错报风险 O96%U$W  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #vzt6x@*  
  27.a general knowledge of —— 初步了解―――的情况 /kAbGjp0  
  28.a more knowledge of—— 进一步了解的情况 B7( bNr  
  29.the prior year‘s working papers 以前年度工作底稿 -{E S 36  
  30.minutes of meeting 会议纪要 5xhYOwQBo  
  31.business risks 经营风险 rA /T>ZM  
  32.appropriateness 适当性 Xa$-Sx  
  33.accounting estimate 会计估计 v]y=+* A  
  34.management representations 管理层声明 88Vl1d&b  
  35.going concern assumption 持续经营假设 1F R  
  36.audit plan 审计计划 )yUSuK(Vu  
  37.significant audit areas 重点审计领域 M\9+?  
  38.error 错误 +NTC!/  
  39.fraud舞弊 upiYo(sN.  
  40.modified or additional procedures 修改或追加审计程序 B^Hh rz!  
  41.misappropriation of assets 侵占资产 x:+]^?}r  
  42.transactions without substance 虚假交易 cnB:bQQK8  
  43.unusual pressures 异常压力 <xUX&J=;  
  44.the suspected noncompliance 涉嫌存在违法行为 pkc*toW  
  45.materialiy 重要性 G UK %R C8  
  46.exceed the materiality level 超过重要性水平 #N'bhs  
  47.approach the materiality level 接近重要性水平 vngn^2  
  48.an acceptably low level 可接受水平 F#a'N c 9  
  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 gwDVWhq  
  50.misstatements or omissions 错报或漏报 Q2"K!u]  
  51.aggregate 总计 d "25e"(~F  
  52.subsequent events 期后事项 Bo0f`EC I  
  53.adjust the financial statements 调整财务报表 >[S\NAE>  
  54.perform additional audit procedures 实施追加的审计程序 ufJHC06  
  55.audit risk 审计风险 (w`j?c1  
  56.detection risk 检查风险 UZ !It>  
  57.inappropriate audit opinion 不适当的审计意见 |#zj~>7?  
  58.material misstatement 重大的错报 kOQ!]-;  
  59.tolerable misstatement 可容忍错报 |Q$Dj!!1P  
  60.the acceptable level of detection risk 可接受的检查风险 Bh;N:{&^Eu  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 C);I[H4Yfw  
  62.simall business 小规模企业 7n7UL0Oc1  
  63.accounting system 会计系统 ]v l?J  
  64.test of control 控制测试 |eqp3@Y1E  
  65.walk-through test 穿行测试 P98g2ak  
  66.communication 沟通 "Ug+# ;}p$  
  67.flow chart 流程图 s#FX2r3=Fg  
  68.reperformance of internal control 重新执行 5% w08  
  69.audit evidence 审计证据 \hP.Q;"MtO  
  70.substantive procedures 实质性程序 <sG}[:v  
  71.assertions 认定 g/gaPc*86  
  72.esistence 存在  Y+Cv9U0  
  73.occurrence 发生 /%TL{k&m$  
  74.completeness 完整性 t@jke  
  75.rights and obligations 权利和义务 (3&P8ZGNR  
  76.valuation and allocation 计价和分摊 =g?k`v p  
  77.cutoff 截止 =m 6<H  
  78.accuracy 准确性 gw<u dhk  
  79.classification 分类 m2[J5n?zLL  
  80.inspection 检查 JtxitF2  
  81.supervision of counting 监盘 ?N&s .  
  82.observation 观察 =l>=]O~h  
  83.confirmation 函证 36}&{A  
  84.computation 计算 KgXu x-q  
  85.analytical procedures 分析程序 F!P,%Jm I<  
  86.vouch 核对 <MJ-w1A  
  87.trace 追查 04:QEC"9mj  
  88.audit sampling 审计抽样 *mn"G K6  
  89.error 误差 Gm=e;X;r  
  90.expected error 预期误差 ;<#=|eD2  
  91.population 总体 9JO1O:W  
  92.sampling risk 抽样风险 \{= {{O  
  93.non- sampling risk 非抽样风险 ut.tf \c  
  94.sampling unit 抽样单位 c| X }[  
  95.statistical sampling 统计抽样 !e}4>!L,(^  
  96.tolerable error 可容忍误差 #lF 2q w  
  97.the risk of under reliance 信赖不足风险 [= Xb*~  
  98.the risk of over reliance 信赖过度风险 gSkY c{b  
  99.the risk of incorrect rejection 误拒风险 5 Q,j+  
  100. the risk of incorrect acceptance 误受风险 oE)xL%*  
  101.working trial balance 试算平衡表 czH# ~  
  102.index and cross-referencing 索引和交叉索引 XV1XzG#C  
  103.cash receipt 现金收入 I2z6iT4nB  
  104.cash disbursement 现金支出 cyB2=,  
  105.bank statement 银行对账单 9]:F!d/  
  106.bank reconciliation 银行存款余额调节表 `o21f{1]X&  
  107.balance sheet date 资产负债表日 B^/(wHBp  
  108.net realizable value 可变现净值 ]j]<CqG  
  109.storeroom 仓库 x[mh^V5ld  
  110.sale invoice 销售发票 (+(bw4V/  
  111.price list 价目表 m`n#Q#6  
  112.positive confirmation request 积极式询证函 K;]Dh?  
  113.negative confirmation request 消极式询证函 Zi<(>@z2  
  114.purchase requisition 请购单 e^UUR-K%  
  115.receiving report 验收报告 #v*3-) 8  
  116.gross margin 毛利 `t+;[G>ZE  
  117.manufacturing overhead 制造费用 5>h/LE]"  
  118.material requisition 领料单 i:H]Sb)<b  
  119.inventory-taking 存货盘点 zICrp  
  120.bond certificate 债券 9/{ 8Y&  
  121.stock certificate 股票 q s iV  
  122.audit report 审计报告 ld#YXJ;P.k  
  123.entity 被审计单位 )lP(is FP  
  124.addressee of the audit report 审计报告的收件人 @_?Uowc8  
  125.unqualified opinion 无保留意见 iYGa4@/uM  
  126.qualified opinion 保留意见 dw'P =8d  
  127.disclaimer of opinion 无法表示意见 A-u!{F  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (/7cXd@\6  
  A (2)absorbed overhead 已吸收制造费用 u]P9ip"Z  
  A (3)absorption costing 吸收成本计算 bVr`a*EM  
  A (4)account 账户,报表   seb/rxb  
  A (5)accounting postulate 会计假设   /sSM<r]5j  
  A (6)accounting series release 会计公告文件   .Dy2O*`  
  A (7)accounting valuation 会计计价   !8tqYY?>@\  
  A (8)account sale 承销清单 3&R1C>JS ]  
  A (9)accountability concept 经营责任概念   Nx!7sE*b$1  
  A (10)accountancy 会计职业   Y6 a9S`o  
  A (11)accountant 会计师   /*G bl  
  A (12)accounting 会计   B[5<&  
  A (13)agency cost 代理成本   _p<wATv?7t  
  A (14)accounting bases 会计基础   5kCXy$"%  
  A (15)accounting manual 会计手册   Rb0{W]opt+  
  A (16)accounting period 会计期间   {x~r$")c?  
  A (17)accounting policies 会计方针   CHDt^(oa!B  
  A (18)accounting rate of return 会计报酬率   zuF]E+  
  A (19)accounting reference date 会计参照日    WfQZ7e  
  A (20)accounting reference period 会计参照期间   >AWWwq -  
  A (21)accrual concept 应计概念   L;=LAQ6[  
  A (22)accrual expenses 应计费用   0CI\Yd=  
  A (23)acid test ration 速动比率(酸性测试比率)   .f|)od[  
  A (24)acquisition 购置   wdIJ?\/763  
  A (25)acquisition accounting 收购会计   Ym 2Ac>I4  
  A (26)activity based accounting 作业基础成本计算   @B!gxW\C  
  A (27)adjusting events 调整事项   VRg y  
  A (28)administrative expenses 行政管理费   cDz^jC   
  A (29)advice note 发货通知   0Y8Cz/$  
  A (30)amortization 摊销   E9]*!^=/  
  A (31)analytical review 分析性检查   2B+qS'OT  
  A (32)annual equivalent cost 年度等量成本法   P.djR)YI  
  A (33)annual report and accounts 年度报告和报表   `2y?(BJp  
  A (34)appraisal cost 检验成本   ITD&w g  
  A (35)appropriation account 盈余分配账户   3S @)Ans  
  A (36)articles of association 公司章程细则   sVe<l mL  
  A (37)assets 资产   = +H,}  
  A (38)assets cover 资产保障   u.}H)wt  
  A (39)asset value per share 每股资产价值   [4+I1UR`  
  A (40)associated company 联营公司   n^<J@uC  
  A (41)attainable standard 可达标准   z7pw~Tqlz  
k{bC3)'$#R  
 A (42)attributable profit 可归属利润   'Jd*r(2d  
  A (43)audit 审计   +mYK  
  A (44)audit report 审计报告   Yi <1z:\  
  A (45)auditing standards 审计准则   FLIU}doc  
  A (46)authorized share capital 额定股本    Dn`  
  A (47)available hours 可用小时   bd2QQ1[1vh  
  A (48)avoidable costs 可避免成本 f[?JLp   
  B (49)back-to-back loan 易币贷款   NMzq10M=6  
  B (50)backflush accounting 倒退成本计算   B[d%?L_  
  B (51)bad debts 坏帐   o* e'D7  
  B (52)bad debts ratio 坏帐比率   pDcGf7  
  B (53)bank charges 银行手续费   lkJe7 +s  
  B (54)bank overdraft 银行透支   ~VV$wU !A  
  B (55)bank reconciliation 银行存款调节表   |Z8Eu0RSb  
  B (56)bank statement 银行对账单   NTVaz.  
  B (57)bankruptcy 破产   [MF&x9Ss?%  
  B (58)basis of apportionment 分摊基础   24\^{3nOK  
  B (59)batch 批量   B?4Iu)bCxI  
  B (60)batch costing 分批成本计算   csV3mzP  
  B (61)beta factor B(市场)风险因素   li0)<("/  
  B (62)bill 账单   BE!l{  
  B (63)bill of exchange 汇票   J|([(  
  B (64)bill of landing 提单   7tne/Yz  
  B (65)bill of materials 用料预计单   q``/7  
  B (66)bill payable 应付票据   -1w^z`;2h  
  B (67)bill receivable 应收票据   !t?5U_on  
  B (68)bin card 存货记录卡   tjQ6[`  
  B (69)bonus 红利   TgKSE1  
  B (70)book-keeping 薄记   2SlI5+u  
  B (71)Boston classification 波士顿分类   o ^ 08<  
  B (72)breakeven chart 保本图   MjK<n[.  
  B (73)breakeven point 保本点   QY*F(S,\  
  B (74)breaking-down time 复位时间   G[n;%c~`+  
  B (75)budget 预算   1v*N]}`HU  
  B (76)budget center 预算中心   i?,\>LTG  
  B (77)budget cost allowance 预算成本折让   h~O^~"jc  
  B (78)budget manual 预算手册   WP'.o  
  B (79)budget period 预算期间   :k2 J &@8  
  B (80)budgetary control 预算控制   YD0j& @.  
  B (81)budgeted capacity 预算生产能力   $"va8,  
  B (82)burden 制造费用   ): fu]s "  
  B (83)business center 经营中心   %CqG/ol  
  B (84)business entity 营业个体   f`8?]@y{  
  B (85)business unit 经营单位   }|)T<|Y;  
 B (86)buy-out management 管理性购买产权   g+Y &rz  
  B (87)by-product 副产品 )S}.QrG  
  C (88)called-up share capital 催缴股本   0a1Mu>P,  
  C (89)capacity 生产能力   X_)x Fg'k  
  C (90)capacity ratios 生产能力比率   R7c42L\QA  
  C (91)capital 资本   :_Iz( 2hV  
  C (92)capital assets pricing model资本资产计价模式   gLlA'`!  
  C (93)capital commitment 承诺资本   L]l?_#*x  
  C (94)capital employed 已运用的资本   S'`RP2P  
  C (95)capital expenditure 资本支出   /l8w b~vl  
  C (96)capital expenditureauthorization 资本支出核准   M~)iiKw~MY  
  C (97)capital expenditure control 资本支出控制   mRN[l j  
  C (98)capital expenditure proposal资本支出申请   w }8=sw  
  C (99)capital funding planning 资本基金筹集计划   5acC4v!T  
  C (100)capital gain 资本收益   ($ gmN 4  
  C (101)capital investment appraisal资本投资评估   XANJA  
  C (102)capital maintenance 资本保全   ;u<F,o(  
  C (103)capital resource planning 资本资源计划   _qH]OSo   
  C (104)capital surplus 资本盈余   z?GtC{L9  
  C (105)capital turnover 资本周转率   .=) *Qx+  
  C (106)card 记录卡   v~0l Ze  
  C (107)cash 现金   O9RnS\  
  C (108)cash account 现金账户   Nh !U  
  C (109)cash book 现金账薄   5i'KGL  
  C (110)cash cow 金牛产品   i_nUyH%b  
  C (111)cash flow 现金流量   @Ph'!  
  C (112)cash discounted 现金贴现   -6^Ee?"  
  C (113)cash flow budget 现金流量预算   gx2v(1?S  
  C (114)cash flow statement 现金流量表   iZ0(a   
  C (115)cash ledger 现金分类账   a(uQGyr[k1  
  C (116)cash limit 现金限额   9l,8:%X_  
  C (117)CCA 现时成本会计   fT<3~Z>m  
  C (118)center 中心   $4k bOqn4  
  C (119)changeover time 变更时间   n.,ZgLx["  
  C (120)chartered entity 特许经济个体   waG &3m  
  C (121)cheque 支票   S+?*l4QK  
  C (122)cheque register 支票登记薄   |T-Y tuy8  
  C (123)coin analysis 零钱分类   )ri'W <l  
  C (124)classification 分类   |aj]]l[@S  
  C (125)clock card 工时卡   cca]@Ox]  
  C (126)code 代码   7w\!3pv  
  C (127)commitment accounting 承诺确认会计   e.(RhajB  
  C (128)common cost 共同成本   Z*(OcQ-  
  C (129)company limited byguarantee 有限担保责任公司   0:x+;R<P*w  
C (130)company limited shares 股份有限公司   |=W>4>  
  C (131)competitive position 竞争能力状况   Ko "JH=<  
  C (132)concept 概念   z; >O5 a>z  
  C (133)conglomerate 跨行业企业   #XNUR j  
  C (134)consistency concept 一致性概念   [7[$P.MS{  
  C (135)consolidated accounts 合并报表   d8WEsQ+)A  
  C (136)consolidation accounting 合并会计   R^.c  
  C (137)consortium 财团   . :(gg  
  C (138)contingency plan 应急计划   {@Z*.G^  
  C (139)contingent liabilities 或有负债   5UQ[vHMqI  
  C (140)continuous operation 连续生产   \_+Af`  
  C (141)contra 抵消   e)i-$0L"  
  C (142)contract cost 合同成本   ]agd Vr^  
  C (143)contract costing 合同成本计算   5yp  
  C (144)contribution 贡献毛益   GB}X  
  C (145)contribution centre 贡献中心   2O2d*Ld>  
  C (146)contribution chart 贡献图   z] |Y   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   avq J[R  
  C (148)contribution to salesration 贡献毛益对销售比率   zeH=py[ n  
  C (149)control 控制   W\e!rq  
  C (150)control account 控制帐户   ])WIw'L!  
  C (151)control limits 控制限度   + Cq&~<B  
  C (152)controllability concept 可控制概念   L)Da1<O  
  C (153)controllable cost 可控制成本   r?`7i'  
  C (154)conversion cost 加工成本   _$v$v$74^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   myB!\ WY   
  C (156)corporate appraisal 公司评估   Fd._D"  
  C (157)corporate planning 公司计划   J^Wqa$<;"  
  C (158)corporate social reporting 公司社会报告   5zt5]zl'  
  C (159)corporation 股份公司   ;bq EfV0`2  
  C (160)cost 成本   O)r>AdLGn  
  C (161)cost account 成本帐户   Bv`3T Af2  
  C (162)cost accounting 成本会计   ,UD5>Ai  
  C (163)cost accounting manual 成本手册   =gSACDTc  
  C (164)cost accounts calendar 成本报表的日历时间   A^F0}MYT  
  C (165)cost adjustment 成本调整   dW#l3_'3T  
  C (166)cost allocation 成本分配   u_$Spbc]/  
  C (167)cost apportionment 成本分摊   O[ ^zQA  
  C (168)cost attribution 成本归属   {1GIiP-U  
  C (169)cost audit 成本审计   d UiS0Qs}  
  C (170)cost behaviour 成本性态   fXkemB^)_  
  C (171)cost benefit analysis 成本效益分析   %'dsb7n  
  C (172)cost center 成本中心   =}W)%Hldr.  
  C (173)cost driver 成本动因
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