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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_czUM  
pa+'0Y]71  
注会《审计》英语常用词汇 `Y4Kw  
2*z~ 'i  
W3/bM>1  
  1.audit   审计 fPUr O  
  2.attestation   鉴证 Z,E$4Z  
  3.credibility   可信赖程度 1Ng.Ukb  
  4.audit of financial statements 财务报表审计 )-Hs] D:  
  5.agreed-upon procedures 执行商定程序 wb?k  
  6.high levels of assurance 高水平保证 `7: uc@  
  7.compilation 编制 NF6xKwRU]_  
  8.reliability 可靠性 jL"V0M]c  
  9.relevance 相关性 hDJG.,r  
  10.professional skepticism 职业谨慎 U,EoCAm>  
  11.objectivity 客观性 4F#H$`:[  
  12. professional competence 专业胜任能力 -?)^ hbr  
  13.Senior/CPA-in-charge 项目经理 m.Zy$SDj(  
  14.audit engagement letter 业务约定书 aX;>XL4  
  15.recurring audit 连续审计 K!&W}_@l  
  16.the client 委托人 $e7%>*?m  
  17.change CPA 更换注册会计 .s*N1 U?h  
  18.the existing CPA 现任注册会计师 x'x5tg  
  19.the successor CPA 后任注册会计师 fe/;U=te  
  20.the preceding CPA前任注册会计师 ,X^3.ILz  
  21.issue the audit report 出具审计报告 <.n,:ir  
  22.expert 专家 EyA ny\"  
  23.the board of directors 董事会 <WZ{<'ajI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u_^mN9h  
  25.assess material misstatement risks评估重大错报风险 ,Zn6T"[$  
  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 1Z< ^8L<  
  27.a general knowledge of —— 初步了解―――的情况 uS`}  
  28.a more knowledge of—— 进一步了解的情况 @-dGZ 5  
  29.the prior year‘s working papers 以前年度工作底稿 ,^?g\&f(  
  30.minutes of meeting 会议纪要 1]Xx {j<  
  31.business risks 经营风险 9AVj/?kmU  
  32.appropriateness 适当性 %@Gy<t,  
  33.accounting estimate 会计估计 LVB wWlJ  
  34.management representations 管理层声明 =\% ER/  
  35.going concern assumption 持续经营假设 .8|wc  
  36.audit plan 审计计划 6v3l^~kc'  
  37.significant audit areas 重点审计领域 ?0/$RpFEM#  
  38.error 错误 /&Oo)OB;  
  39.fraud舞弊 F}u'A,Hc  
  40.modified or additional procedures 修改或追加审计程序 (Ut8pa+yX  
  41.misappropriation of assets 侵占资产 a*5KUj6/TL  
  42.transactions without substance 虚假交易 5VTVx1P[8  
  43.unusual pressures 异常压力 $vu*# .w  
  44.the suspected noncompliance 涉嫌存在违法行为 e&z@yy$  
  45.materialiy 重要性 F9j@KC(yg  
  46.exceed the materiality level 超过重要性水平 =6dAF"b)  
  47.approach the materiality level 接近重要性水平 T5u71C_wmt  
  48.an acceptably low level 可接受水平 )ovAGO  
  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 l'(FM^8jv  
  50.misstatements or omissions 错报或漏报 .gg0rTf=-  
  51.aggregate 总计 vd lss|  
  52.subsequent events 期后事项 bIiun a\  
  53.adjust the financial statements 调整财务报表 @6'~RD.  
  54.perform additional audit procedures 实施追加的审计程序 O"'xAPQW  
  55.audit risk 审计风险 x9 Z89Gwi  
  56.detection risk 检查风险 3Qe|'E,U  
  57.inappropriate audit opinion 不适当的审计意见 MMFg{8  
  58.material misstatement 重大的错报 $$m0mK  
  59.tolerable misstatement 可容忍错报 > mO*.'Gm  
  60.the acceptable level of detection risk 可接受的检查风险 \+V"JIStUj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 a|z-EKV  
  62.simall business 小规模企业 "HJ^>%ia  
  63.accounting system 会计系统 =Mx"+/Yo*  
  64.test of control 控制测试 I/njyV)H  
  65.walk-through test 穿行测试 /8e}c`  
  66.communication 沟通 4 -tC=>>wc  
  67.flow chart 流程图 o^~ZXF}  
  68.reperformance of internal control 重新执行 7_2D4CI  
  69.audit evidence 审计证据 =T 9h7c R  
  70.substantive procedures 实质性程序 JhFn"(O  
  71.assertions 认定 >Y08/OAI.2  
  72.esistence 存在 $L= Dky7  
  73.occurrence 发生 INr1bAe$  
  74.completeness 完整性 fc3nQp7  
  75.rights and obligations 权利和义务 Cy?]o?_?  
  76.valuation and allocation 计价和分摊 et+lL"&  
  77.cutoff 截止 VF2,(f-*  
  78.accuracy 准确性 rQ* w3F?:  
  79.classification 分类 )<V!lsUx'-  
  80.inspection 检查 yb',nGl~  
  81.supervision of counting 监盘 `e,}7zGR  
  82.observation 观察 qkhre3  
  83.confirmation 函证 }oZ8esZU2  
  84.computation 计算 v,}C~L3  
  85.analytical procedures 分析程序 W5Z -s.o  
  86.vouch 核对 SEI0G_wk$  
  87.trace 追查 hhPQ.{]>  
  88.audit sampling 审计抽样 )(G<(eiD  
  89.error 误差 YxM\qy {Vr  
  90.expected error 预期误差 #[M^Q h  
  91.population 总体 fSbLkd 9  
  92.sampling risk 抽样风险 E9\"@wu[d  
  93.non- sampling risk 非抽样风险 ?-c|c_|$  
  94.sampling unit 抽样单位 k4$z M/ob  
  95.statistical sampling 统计抽样 AVjRhe   
  96.tolerable error 可容忍误差 FBl,Mky  
  97.the risk of under reliance 信赖不足风险 IB# ua:  
  98.the risk of over reliance 信赖过度风险 OT\D;Z"__I  
  99.the risk of incorrect rejection 误拒风险 fh`Y2s|:7R  
  100. the risk of incorrect acceptance 误受风险 XcoX8R%U  
  101.working trial balance 试算平衡表 p|->z  
  102.index and cross-referencing 索引和交叉索引 S=P}Jpq?Y;  
  103.cash receipt 现金收入 Q(<A Yu  
  104.cash disbursement 现金支出 sBZn0h@  
  105.bank statement 银行对账单 RTVU3fw  
  106.bank reconciliation 银行存款余额调节表 ** m8 HD  
  107.balance sheet date 资产负债表日 ?jMM@O`Nu  
  108.net realizable value 可变现净值 9QP=  
  109.storeroom 仓库 iWeUsS%zpV  
  110.sale invoice 销售发票 G h+;Vrx  
  111.price list 价目表 $DH/  
  112.positive confirmation request 积极式询证函 2#$7!`6 K  
  113.negative confirmation request 消极式询证函 x(u.(:V  
  114.purchase requisition 请购单 t'Yd+FK   
  115.receiving report 验收报告 2n>mISy+  
  116.gross margin 毛利 I`B ZZ-  
  117.manufacturing overhead 制造费用 xKL(:ePS  
  118.material requisition 领料单 aT2%Az@j  
  119.inventory-taking 存货盘点 0* x ?rO?  
  120.bond certificate 债券 8Q/cJ+&  
  121.stock certificate 股票 H8"RdKwg?  
  122.audit report 审计报告 *8qRdI9  
  123.entity 被审计单位 "T /$K  
  124.addressee of the audit report 审计报告的收件人 |b@`ykD  
  125.unqualified opinion 无保留意见 #pRbRT9  
  126.qualified opinion 保留意见 3U?gw!M>  
  127.disclaimer of opinion 无法表示意见 0KExB{K  
  128.adverse opinion 否定意见
A\mSS  
Wx/PD=Sf&  
A (1)ABC 作业基础成本计算   m6 M/G  
  A (2)absorbed overhead 已吸收制造费用 d>J +7ex+  
  A (3)absorption costing 吸收成本计算 nUq@`G  
  A (4)account 账户,报表   'O~_g5kC  
  A (5)accounting postulate 会计假设   D_F1<q  
  A (6)accounting series release 会计公告文件   9_*3xu<7i  
  A (7)accounting valuation 会计计价   Q%'4jn?H  
  A (8)account sale 承销清单 f~?5;f:E  
  A (9)accountability concept 经营责任概念   'h&>K,U?5  
  A (10)accountancy 会计职业   C]ho7qC  
  A (11)accountant 会计师   3 P\4  K  
  A (12)accounting 会计   uG.`  
  A (13)agency cost 代理成本   @(/$;I,  
  A (14)accounting bases 会计基础   =*(_sW6;  
  A (15)accounting manual 会计手册   &_QD1 TT  
  A (16)accounting period 会计期间   ,uO?f1  
  A (17)accounting policies 会计方针   2sBYy 8.r  
  A (18)accounting rate of return 会计报酬率   z2.OR,R}]  
  A (19)accounting reference date 会计参照日   4tiCxf)  
  A (20)accounting reference period 会计参照期间   !9C]Fs*`?  
  A (21)accrual concept 应计概念   >4lA+1JYk  
  A (22)accrual expenses 应计费用   /#x0?d {5  
  A (23)acid test ration 速动比率(酸性测试比率)   FGMYpapc~  
  A (24)acquisition 购置   wXeJjE%j:3  
  A (25)acquisition accounting 收购会计   $xcU*?=K  
  A (26)activity based accounting 作业基础成本计算   >\Iy <M  
  A (27)adjusting events 调整事项   n?^X/R.22  
  A (28)administrative expenses 行政管理费   &C/,~pJ1S  
  A (29)advice note 发货通知   ZnB|vfL?  
  A (30)amortization 摊销   FU(s jB  
  A (31)analytical review 分析性检查   1QDAfRx  
  A (32)annual equivalent cost 年度等量成本法   *j|BSd P  
  A (33)annual report and accounts 年度报告和报表   1 j^FNg ~  
  A (34)appraisal cost 检验成本   O7Awti-X  
  A (35)appropriation account 盈余分配账户   y$pT5X G  
  A (36)articles of association 公司章程细则   =kWm9W<^  
  A (37)assets 资产   Y]1b3 9O  
  A (38)assets cover 资产保障   g~=#8nJ  
  A (39)asset value per share 每股资产价值   U7cGr\eUu  
  A (40)associated company 联营公司   -Z%B9ql'  
  A (41)attainable standard 可达标准   !xh.S#B  
4qEeN-6h  
 A (42)attributable profit 可归属利润   `BH Pj p>  
  A (43)audit 审计    ^'c[HVJ  
  A (44)audit report 审计报告   \lpR+zaF  
  A (45)auditing standards 审计准则   ~I)\d/7o  
  A (46)authorized share capital 额定股本   j"8|U E  
  A (47)available hours 可用小时   q6v%HF-q4  
  A (48)avoidable costs 可避免成本 PYz^9Ud 6g  
  B (49)back-to-back loan 易币贷款   h"G#} C]  
  B (50)backflush accounting 倒退成本计算   K%A:W  
  B (51)bad debts 坏帐   HGpj(U:`c  
  B (52)bad debts ratio 坏帐比率   NrdbXPHceN  
  B (53)bank charges 银行手续费   }-R|f_2Hp  
  B (54)bank overdraft 银行透支   $fA%_T_P'P  
  B (55)bank reconciliation 银行存款调节表    Ju#t^P  
  B (56)bank statement 银行对账单   RE(R5n28,  
  B (57)bankruptcy 破产   LCRZ<?O[|  
  B (58)basis of apportionment 分摊基础   P*6B+8h"5g  
  B (59)batch 批量   r0)X] l7  
  B (60)batch costing 分批成本计算   ^?H3:C S  
  B (61)beta factor B(市场)风险因素   EnGVp<6R  
  B (62)bill 账单   w QX,a;Br  
  B (63)bill of exchange 汇票   Vn-y<*np  
  B (64)bill of landing 提单   ;|f|d?Q\  
  B (65)bill of materials 用料预计单   W7lR 54%|  
  B (66)bill payable 应付票据   y pv ~F  
  B (67)bill receivable 应收票据   2n] Br  
  B (68)bin card 存货记录卡   rn7eY  
  B (69)bonus 红利   ;{79d8/=  
  B (70)book-keeping 薄记   MV<2x7S  
  B (71)Boston classification 波士顿分类   B6&;nU>;  
  B (72)breakeven chart 保本图   oZkjg3  
  B (73)breakeven point 保本点   Pwn3/+"%K  
  B (74)breaking-down time 复位时间   >weY_%a  
  B (75)budget 预算   LwV4p6A  
  B (76)budget center 预算中心   .mzy?! w0q  
  B (77)budget cost allowance 预算成本折让   Qx-/t9`!Z  
  B (78)budget manual 预算手册   g?.ls{H  
  B (79)budget period 预算期间   6px(]QU  
  B (80)budgetary control 预算控制   yF-EHNNf  
  B (81)budgeted capacity 预算生产能力   Nv@SpV'  
  B (82)burden 制造费用   5G"DgG*<  
  B (83)business center 经营中心   X!,2/WT  
  B (84)business entity 营业个体   0drt,k  
  B (85)business unit 经营单位   ]o18oY(  
 B (86)buy-out management 管理性购买产权   slC 38  
  B (87)by-product 副产品 n.&z^&$w\)  
  C (88)called-up share capital 催缴股本   b*w@kLLN  
  C (89)capacity 生产能力   [ZC{eg+D  
  C (90)capacity ratios 生产能力比率   WZ\bm$  
  C (91)capital 资本   uURm6mVt9:  
  C (92)capital assets pricing model资本资产计价模式   z>rl7&[@  
  C (93)capital commitment 承诺资本   &\8qN_`  
  C (94)capital employed 已运用的资本   ]}t6V]`Q  
  C (95)capital expenditure 资本支出   { z~n`ow  
  C (96)capital expenditureauthorization 资本支出核准   HjCW sQM  
  C (97)capital expenditure control 资本支出控制   I$. HG]  
  C (98)capital expenditure proposal资本支出申请   vGe];  
  C (99)capital funding planning 资本基金筹集计划   kj_MzgC'?  
  C (100)capital gain 资本收益   ~m:oJ +:O  
  C (101)capital investment appraisal资本投资评估   Q&j-a;L  
  C (102)capital maintenance 资本保全   WP*xu-(:  
  C (103)capital resource planning 资本资源计划   ``X1xiB  
  C (104)capital surplus 资本盈余   +D7>$&BD  
  C (105)capital turnover 资本周转率   S2y_5XJ<D  
  C (106)card 记录卡   JRti2Mu  
  C (107)cash 现金   m*bTELb  
  C (108)cash account 现金账户   s2Z'_r T  
  C (109)cash book 现金账薄   k4N_Pa$}\  
  C (110)cash cow 金牛产品   Q$Q>pV;uH  
  C (111)cash flow 现金流量   :.DZ~I  
  C (112)cash discounted 现金贴现   0tz7^:|D  
  C (113)cash flow budget 现金流量预算   W;Y"J_  
  C (114)cash flow statement 现金流量表   0P_=Oy"l-  
  C (115)cash ledger 现金分类账   NL^;C 3u  
  C (116)cash limit 现金限额   |WkWZZ^  
  C (117)CCA 现时成本会计   PJfADB7Y  
  C (118)center 中心   8 '>yB  
  C (119)changeover time 变更时间   e w%rc.;  
  C (120)chartered entity 特许经济个体   i'cGB5-j  
  C (121)cheque 支票   qL?$u07<9'  
  C (122)cheque register 支票登记薄   {wl7&25  
  C (123)coin analysis 零钱分类   V$_.&S?(Y  
  C (124)classification 分类   k]9y+WC2  
  C (125)clock card 工时卡   gDjAnz#  
  C (126)code 代码   QuBA'4ht  
  C (127)commitment accounting 承诺确认会计   . )E1|U[L  
  C (128)common cost 共同成本   ?^ R"a##  
  C (129)company limited byguarantee 有限担保责任公司   Uuktq)NU  
C (130)company limited shares 股份有限公司   kZ0z]Y  
  C (131)competitive position 竞争能力状况   y\n#`*5k  
  C (132)concept 概念   DFb hy  
  C (133)conglomerate 跨行业企业   l15Z8hYh j  
  C (134)consistency concept 一致性概念   l\TL=8u2c  
  C (135)consolidated accounts 合并报表   XaaR>HljJ  
  C (136)consolidation accounting 合并会计   `Bb32L   
  C (137)consortium 财团   qN^]`M[ BY  
  C (138)contingency plan 应急计划   yuhY )T  
  C (139)contingent liabilities 或有负债   _U o3_us  
  C (140)continuous operation 连续生产   hG}gKs  
  C (141)contra 抵消   )=!|^M  
  C (142)contract cost 合同成本   xP 7mP+D  
  C (143)contract costing 合同成本计算   Q]]M;(  
  C (144)contribution 贡献毛益   E;YD5^B  
  C (145)contribution centre 贡献中心   P=a&>i  
  C (146)contribution chart 贡献图   L=5Y^f'aU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lm*C:e)4A  
  C (148)contribution to salesration 贡献毛益对销售比率   Z?qc4Cg  
  C (149)control 控制   +fHqGZ]  
  C (150)control account 控制帐户   &w{z  
  C (151)control limits 控制限度   T[-Tqi NT  
  C (152)controllability concept 可控制概念   v <m=g!  
  C (153)controllable cost 可控制成本   #+ {%>f  
  C (154)conversion cost 加工成本   OX}ZdM!&f  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6A4{6B  
  C (156)corporate appraisal 公司评估   4O4}C#6(4  
  C (157)corporate planning 公司计划   _y:a Pn  
  C (158)corporate social reporting 公司社会报告   <.ZD.u  
  C (159)corporation 股份公司   yQq|!'MKk  
  C (160)cost 成本   CQA^"Ll  
  C (161)cost account 成本帐户   EiS2-Uh*TT  
  C (162)cost accounting 成本会计   H{uR+&<  
  C (163)cost accounting manual 成本手册   g(R!M0hdF  
  C (164)cost accounts calendar 成本报表的日历时间   [7l5p(=  
  C (165)cost adjustment 成本调整   miV8jaV  
  C (166)cost allocation 成本分配   gu1n0N`b  
  C (167)cost apportionment 成本分摊   >+%p }l:<\  
  C (168)cost attribution 成本归属   FX+^S?x.  
  C (169)cost audit 成本审计   `a8& 7 J(  
  C (170)cost behaviour 成本性态   T^g i^{  
  C (171)cost benefit analysis 成本效益分析   BPu>_$C  
  C (172)cost center 成本中心   d 1 O+qS  
  C (173)cost driver 成本动因
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