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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
|9p0"#4u  
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注会《审计》英语常用词汇 % [~0<uO  
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  1.audit   审计 MTq/  
  2.attestation   鉴证 KzJJ@D*4M]  
  3.credibility   可信赖程度 JcMl*k  
  4.audit of financial statements 财务报表审计 H7k@Br  
  5.agreed-upon procedures 执行商定程序 6G}4KGQc  
  6.high levels of assurance 高水平保证 .*X=[" F  
  7.compilation 编制 NNwGRoDco  
  8.reliability 可靠性 ,gM:s}l!dJ  
  9.relevance 相关性 a8gOb6qF/H  
  10.professional skepticism 职业谨慎 _xy[\X;9  
  11.objectivity 客观性 =LgMG^@mu  
  12. professional competence 专业胜任能力 ?b"'w  
  13.Senior/CPA-in-charge 项目经理 gI"cZ h3}  
  14.audit engagement letter 业务约定书 _'<FBlIN  
  15.recurring audit 连续审计 i r'C(zD=  
  16.the client 委托人 4Xww(5?3  
  17.change CPA 更换注册会计 TQPrOs?  
  18.the existing CPA 现任注册会计师 YLS*uXB&.  
  19.the successor CPA 后任注册会计师 TKiYEh  
  20.the preceding CPA前任注册会计师 REh\WgV!u  
  21.issue the audit report 出具审计报告 EXwU{Hl  
  22.expert 专家 Z3=N= xY]  
  23.the board of directors 董事会 N 1.fV-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 YK5(oKFN  
  25.assess material misstatement risks评估重大错报风险 E25w^x2  
  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 'Sesh'2 /  
  27.a general knowledge of —— 初步了解―――的情况 b|;h$otC  
  28.a more knowledge of—— 进一步了解的情况 9MQjSNYzo  
  29.the prior year‘s working papers 以前年度工作底稿 {B e9$$W,  
  30.minutes of meeting 会议纪要 VvT7v]  
  31.business risks 经营风险 V DZOJM)(  
  32.appropriateness 适当性 j ,lI\vw<  
  33.accounting estimate 会计估计 >>"@ 0tO  
  34.management representations 管理层声明 > _G'o  
  35.going concern assumption 持续经营假设 g_A#WQyh\'  
  36.audit plan 审计计划 mNEh\4ai  
  37.significant audit areas 重点审计领域 kP5G}Bp  
  38.error 错误 * dk(<g=fM  
  39.fraud舞弊 h%NM%;"H/  
  40.modified or additional procedures 修改或追加审计程序 B|8|f(tsSa  
  41.misappropriation of assets 侵占资产 P,xJVo\  
  42.transactions without substance 虚假交易 iq^;csyKb  
  43.unusual pressures 异常压力 Q04 `+Vr  
  44.the suspected noncompliance 涉嫌存在违法行为 `M. I.Z_  
  45.materialiy 重要性 $DtUTh3)  
  46.exceed the materiality level 超过重要性水平 SLUQFoz}  
  47.approach the materiality level 接近重要性水平 /Ahh6=qQY  
  48.an acceptably low level 可接受水平 UX<)hvKj  
  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 @,-D P41g  
  50.misstatements or omissions 错报或漏报 |[>yJXxEL@  
  51.aggregate 总计 x9S9%JG :  
  52.subsequent events 期后事项 -WR<tkK  
  53.adjust the financial statements 调整财务报表 ;t,v/(/3  
  54.perform additional audit procedures 实施追加的审计程序 Pl-9FLJ  
  55.audit risk 审计风险 }qWB=,8HQ  
  56.detection risk 检查风险 lV$#>2Hh5  
  57.inappropriate audit opinion 不适当的审计意见 [tElt4uG  
  58.material misstatement 重大的错报 pYu6[  
  59.tolerable misstatement 可容忍错报 pd & HC  
  60.the acceptable level of detection risk 可接受的检查风险 3-)}.8F  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [N}QCy  
  62.simall business 小规模企业 m{~L Fhhd1  
  63.accounting system 会计系统 12_ 7UWZ"  
  64.test of control 控制测试  M%W#0  
  65.walk-through test 穿行测试 w`3.wALb  
  66.communication 沟通 8xG"hJR  
  67.flow chart 流程图 4 12E7   
  68.reperformance of internal control 重新执行 K5\l (BB  
  69.audit evidence 审计证据 4x3 _8/=  
  70.substantive procedures 实质性程序 *[BtW5 6-  
  71.assertions 认定 h@\HPYi#.  
  72.esistence 存在 r .6? |  
  73.occurrence 发生 b& -8/t  
  74.completeness 完整性 R*XZPzg%  
  75.rights and obligations 权利和义务 r4fg!]J ;  
  76.valuation and allocation 计价和分摊 `&xdSH  
  77.cutoff 截止 pjFj{  
  78.accuracy 准确性 *K@O3n   
  79.classification 分类 Z glU{sU  
  80.inspection 检查 AZA5>Y  
  81.supervision of counting 监盘 ccp9nXv  
  82.observation 观察 25 :vc0  
  83.confirmation 函证  6pfkv2.}  
  84.computation 计算 3bjCa\ "  
  85.analytical procedures 分析程序 oDJ &{N|  
  86.vouch 核对 C3~~h|:  
  87.trace 追查 `Mcg&Mi~  
  88.audit sampling 审计抽样 RAws{<6T-  
  89.error 误差 &-JIXVd*R  
  90.expected error 预期误差 ,dw\y/dn  
  91.population 总体 51H6 W/$  
  92.sampling risk 抽样风险 w^YXnLLJG  
  93.non- sampling risk 非抽样风险 6d2e WS  
  94.sampling unit 抽样单位 F:[[@~z  
  95.statistical sampling 统计抽样 pSI Xv%1J  
  96.tolerable error 可容忍误差 Y9vVi]4  
  97.the risk of under reliance 信赖不足风险 'zT7$ .L  
  98.the risk of over reliance 信赖过度风险 .;.Zbhm  
  99.the risk of incorrect rejection 误拒风险 NYs<`6P:Y  
  100. the risk of incorrect acceptance 误受风险 \u(Gj]B#"  
  101.working trial balance 试算平衡表 !|]k2=+I  
  102.index and cross-referencing 索引和交叉索引 7!FiPH~kM  
  103.cash receipt 现金收入 TcJJ" [0  
  104.cash disbursement 现金支出 8}4.x3uw  
  105.bank statement 银行对账单 pY&dw4V  
  106.bank reconciliation 银行存款余额调节表 -vk/z+-^!  
  107.balance sheet date 资产负债表日 pS7y3(_  
  108.net realizable value 可变现净值 gTB|IcOs  
  109.storeroom 仓库 ImH9 F\  
  110.sale invoice 销售发票 Cw kQhj?  
  111.price list 价目表 \F\7*=xk  
  112.positive confirmation request 积极式询证函 :?m"kh ~  
  113.negative confirmation request 消极式询证函 v)nv"o[  
  114.purchase requisition 请购单 \u[5O@v#  
  115.receiving report 验收报告 "&^KnWk=  
  116.gross margin 毛利 4gdXO  
  117.manufacturing overhead 制造费用 )FIFf;r  
  118.material requisition 领料单 .pm%qEh  
  119.inventory-taking 存货盘点 TL7qOA7^X  
  120.bond certificate 债券 )J+rt^4|  
  121.stock certificate 股票 DRXUQH  
  122.audit report 审计报告 v$(Z}Hg  
  123.entity 被审计单位 /d Ua  
  124.addressee of the audit report 审计报告的收件人 9L4;#c y  
  125.unqualified opinion 无保留意见 b E40^e  
  126.qualified opinion 保留意见 I3T;|;P7  
  127.disclaimer of opinion 无法表示意见 B,Tv9(sv  
  128.adverse opinion 否定意见
Fl{~#]  
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A (1)ABC 作业基础成本计算   ;p fN  
  A (2)absorbed overhead 已吸收制造费用 tI#65ox#  
  A (3)absorption costing 吸收成本计算 0JR)-*  
  A (4)account 账户,报表   '.S02=/  
  A (5)accounting postulate 会计假设   Qm" ~XP  
  A (6)accounting series release 会计公告文件   D(dV{^} 9  
  A (7)accounting valuation 会计计价   g}a+%Obb  
  A (8)account sale 承销清单 Dvl\o;  
  A (9)accountability concept 经营责任概念   RF4B ]Gqd  
  A (10)accountancy 会计职业   Z.unCf3Q  
  A (11)accountant 会计师   9(vp`Z8B4  
  A (12)accounting 会计   +ek6}f#  
  A (13)agency cost 代理成本   REi"Aj=  
  A (14)accounting bases 会计基础   iS"6)#a72  
  A (15)accounting manual 会计手册   Xa$%`  
  A (16)accounting period 会计期间   R3)ccom  
  A (17)accounting policies 会计方针   ';D>Z ?l  
  A (18)accounting rate of return 会计报酬率   K]7[|qf&   
  A (19)accounting reference date 会计参照日   ^"vmIC.h  
  A (20)accounting reference period 会计参照期间    :fy,%su  
  A (21)accrual concept 应计概念   `w@z Fc!"  
  A (22)accrual expenses 应计费用   rd[mC[ r  
  A (23)acid test ration 速动比率(酸性测试比率)   \Ov~ t  
  A (24)acquisition 购置   ! /|B4Yv  
  A (25)acquisition accounting 收购会计   L5 Ai  
  A (26)activity based accounting 作业基础成本计算   bmKvvq  
  A (27)adjusting events 调整事项   {`J!DFfur  
  A (28)administrative expenses 行政管理费    z{V#_(  
  A (29)advice note 发货通知   YWV)C?5x&  
  A (30)amortization 摊销   ?@Tsd@s~r  
  A (31)analytical review 分析性检查   fmUrwI1 %  
  A (32)annual equivalent cost 年度等量成本法   8+(wAbp  
  A (33)annual report and accounts 年度报告和报表   55y{9.n*  
  A (34)appraisal cost 检验成本   q$}J/w(,  
  A (35)appropriation account 盈余分配账户   GU Mf}y  
  A (36)articles of association 公司章程细则   p#r qe<Ua  
  A (37)assets 资产   '9<8<d7?  
  A (38)assets cover 资产保障   ]<q!pE;t  
  A (39)asset value per share 每股资产价值   wZ `{ i  
  A (40)associated company 联营公司   B/3xV:Gy  
  A (41)attainable standard 可达标准   #E<~WpP  
n>SK2`  
 A (42)attributable profit 可归属利润   [E2".F3  
  A (43)audit 审计   `G*fx=N  
  A (44)audit report 审计报告   A4;~+L:M  
  A (45)auditing standards 审计准则   4wa3$Pk  
  A (46)authorized share capital 额定股本   v"Ryg]^_  
  A (47)available hours 可用小时   8/u kzY1!  
  A (48)avoidable costs 可避免成本 ;\ j'~AyCn  
  B (49)back-to-back loan 易币贷款   pB%oFWqK  
  B (50)backflush accounting 倒退成本计算   3qV\XC+  
  B (51)bad debts 坏帐   e-lc2$o7{  
  B (52)bad debts ratio 坏帐比率   l6IT o@&J  
  B (53)bank charges 银行手续费   0Q cJ Ek  
  B (54)bank overdraft 银行透支   ke/4l?zs  
  B (55)bank reconciliation 银行存款调节表   kKC] n   
  B (56)bank statement 银行对账单   "uyr@u0b  
  B (57)bankruptcy 破产   "#f5jH  
  B (58)basis of apportionment 分摊基础   L}g#h+GP[  
  B (59)batch 批量   o{mVXidE  
  B (60)batch costing 分批成本计算   lx?v .:zl\  
  B (61)beta factor B(市场)风险因素   i.-2 w6  
  B (62)bill 账单   %Z*)<[cIE0  
  B (63)bill of exchange 汇票   n \&H~0X  
  B (64)bill of landing 提单   OsYZ a`$,  
  B (65)bill of materials 用料预计单   2IkyC`  
  B (66)bill payable 应付票据   "`Xbi/i  
  B (67)bill receivable 应收票据   C!^;%VQ}d  
  B (68)bin card 存货记录卡   9u3P>a~b  
  B (69)bonus 红利   >+:cTQ|q  
  B (70)book-keeping 薄记   $!\L6;:  
  B (71)Boston classification 波士顿分类   E^pn-rB  
  B (72)breakeven chart 保本图   3z"%ht~;  
  B (73)breakeven point 保本点   tejpY  
  B (74)breaking-down time 复位时间   t [G7&ovj  
  B (75)budget 预算   RYl\Q,#  
  B (76)budget center 预算中心   jz\>VYi(7  
  B (77)budget cost allowance 预算成本折让   f&$$*a  
  B (78)budget manual 预算手册   Uqly|FS &n  
  B (79)budget period 预算期间   !y2yS/  
  B (80)budgetary control 预算控制   Vk76cV D  
  B (81)budgeted capacity 预算生产能力   _C'VC#Sy  
  B (82)burden 制造费用   r& :v(  
  B (83)business center 经营中心   B.gEV*@  
  B (84)business entity 营业个体   oj ,;9{-  
  B (85)business unit 经营单位   swLNNA.  
 B (86)buy-out management 管理性购买产权   vrvi] Y8  
  B (87)by-product 副产品 nwDGzC~y<  
  C (88)called-up share capital 催缴股本   a%/x  
  C (89)capacity 生产能力   *WWDwY@!u  
  C (90)capacity ratios 生产能力比率   G('UF1F  
  C (91)capital 资本   Q7mikg=1-  
  C (92)capital assets pricing model资本资产计价模式   cf%2A1I2W  
  C (93)capital commitment 承诺资本   `bd9N !K  
  C (94)capital employed 已运用的资本   %PK (Z*>  
  C (95)capital expenditure 资本支出   Gxt6]+r  
  C (96)capital expenditureauthorization 资本支出核准   V[7D4r.j  
  C (97)capital expenditure control 资本支出控制   $?pfst~;O  
  C (98)capital expenditure proposal资本支出申请   d%p{ l)Hd  
  C (99)capital funding planning 资本基金筹集计划   9h6siK(F  
  C (100)capital gain 资本收益   /-=h|A#Kh  
  C (101)capital investment appraisal资本投资评估   w`zS`+4  
  C (102)capital maintenance 资本保全   xBqZ: BQ  
  C (103)capital resource planning 资本资源计划   8Qkwg]X  
  C (104)capital surplus 资本盈余   +.*=Fn22  
  C (105)capital turnover 资本周转率   fA ), ^  
  C (106)card 记录卡   &.Yu%=}  
  C (107)cash 现金   e8z?) 4T  
  C (108)cash account 现金账户   (!Fu5m=<8  
  C (109)cash book 现金账薄   A[:(#iR5-E  
  C (110)cash cow 金牛产品   Ir5E*op7D  
  C (111)cash flow 现金流量   :G 5O_T$  
  C (112)cash discounted 现金贴现   iU# "G" &  
  C (113)cash flow budget 现金流量预算   ^r{N^  
  C (114)cash flow statement 现金流量表   > V >GiSni  
  C (115)cash ledger 现金分类账   b$`/f:_  
  C (116)cash limit 现金限额   wiM4,  
  C (117)CCA 现时成本会计   [Z!oVSCZD%  
  C (118)center 中心   4-C'2?  
  C (119)changeover time 变更时间   W/%9=g$m  
  C (120)chartered entity 特许经济个体   F$O$Y[  
  C (121)cheque 支票   }=u#,nDl>$  
  C (122)cheque register 支票登记薄   LvL2[xh%&  
  C (123)coin analysis 零钱分类   k<rJm P{  
  C (124)classification 分类   M L7vP  
  C (125)clock card 工时卡   Bc<pD?uOK  
  C (126)code 代码   <J.q[fd1*  
  C (127)commitment accounting 承诺确认会计   /?}2OCq  
  C (128)common cost 共同成本   NA#,q 8  
  C (129)company limited byguarantee 有限担保责任公司   &=wvlI52`  
C (130)company limited shares 股份有限公司   "Sw raq  
  C (131)competitive position 竞争能力状况   j%8 1q  
  C (132)concept 概念   z<9Llew^e  
  C (133)conglomerate 跨行业企业   +IlQZwm~  
  C (134)consistency concept 一致性概念   ]y"=/Nu-Ja  
  C (135)consolidated accounts 合并报表   !;Pp)SRzKG  
  C (136)consolidation accounting 合并会计   .(yJ+NU  
  C (137)consortium 财团   .k|\xR   
  C (138)contingency plan 应急计划   p xW*kS  
  C (139)contingent liabilities 或有负债   yI%q3lB}^  
  C (140)continuous operation 连续生产   XS.*CB_m_  
  C (141)contra 抵消   3L{)Y`P  
  C (142)contract cost 合同成本   4"\%/kG  
  C (143)contract costing 合同成本计算   :kd]n$]  
  C (144)contribution 贡献毛益   }R_Rw:W  
  C (145)contribution centre 贡献中心   }$(\,SzW  
  C (146)contribution chart 贡献图   +/hd;s$x  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6S0Gjekr  
  C (148)contribution to salesration 贡献毛益对销售比率   J_9[ x mM  
  C (149)control 控制   $\PU Y8  
  C (150)control account 控制帐户   M6].V*k'2  
  C (151)control limits 控制限度   q*cEosi'F?  
  C (152)controllability concept 可控制概念   r4b-.>w  
  C (153)controllable cost 可控制成本   g~76c.u-  
  C (154)conversion cost 加工成本   gq="&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g1Osd7\o  
  C (156)corporate appraisal 公司评估   $  k_6  
  C (157)corporate planning 公司计划   A>_,tt  
  C (158)corporate social reporting 公司社会报告   >oC{YYcK  
  C (159)corporation 股份公司   h,,B"vPS  
  C (160)cost 成本   "|V}[ 2  
  C (161)cost account 成本帐户   K \.tR  
  C (162)cost accounting 成本会计   f85~[3 J  
  C (163)cost accounting manual 成本手册   ~Bi%8G  
  C (164)cost accounts calendar 成本报表的日历时间   1pjx8*!B  
  C (165)cost adjustment 成本调整   js% n]$N  
  C (166)cost allocation 成本分配   J5Ti@(G5V  
  C (167)cost apportionment 成本分摊   l \|sHn/  
  C (168)cost attribution 成本归属   dEW= V"W  
  C (169)cost audit 成本审计   e&!8UYP  
  C (170)cost behaviour 成本性态   '~1Zr uO  
  C (171)cost benefit analysis 成本效益分析   6E.[F\u  
  C (172)cost center 成本中心   %Hhk 6tR,  
  C (173)cost driver 成本动因
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