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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 3_(fisvx  
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  1.audit   审计 ^{8 r(1,  
  2.attestation   鉴证 T78`~-D4<  
  3.credibility   可信赖程度 :)+|q  
  4.audit of financial statements 财务报表审计 C7&4,],  
  5.agreed-upon procedures 执行商定程序 SP9_s7LL  
  6.high levels of assurance 高水平保证 @bdGV#* d  
  7.compilation 编制 r8XY"<  
  8.reliability 可靠性 XGZ1a/x;s  
  9.relevance 相关性 #5)E4"m  
  10.professional skepticism 职业谨慎 bH+p5Fd;  
  11.objectivity 客观性 1R)4[oYN\<  
  12. professional competence 专业胜任能力 xMDx<sk  
  13.Senior/CPA-in-charge 项目经理 t^. U<M  
  14.audit engagement letter 业务约定书 mM"!=' z  
  15.recurring audit 连续审计 &eq>>  
  16.the client 委托人 i '|rx2]e  
  17.change CPA 更换注册会计 <Yfk7Un  
  18.the existing CPA 现任注册会计师 I9Af\ k|^  
  19.the successor CPA 后任注册会计师 ;X6FhQ;{*0  
  20.the preceding CPA前任注册会计师 vBCQ-l<Ub  
  21.issue the audit report 出具审计报告 hA6!F#1  
  22.expert 专家 +\G/j]3f  
  23.the board of directors 董事会 >6 [{\uPK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yyfm  
  25.assess material misstatement risks评估重大错报风险 agX-V{l.  
  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 k}y1I W+3  
  27.a general knowledge of —— 初步了解―――的情况 -Cv:lJj  
  28.a more knowledge of—— 进一步了解的情况 |cL'4I>b9  
  29.the prior year‘s working papers 以前年度工作底稿 6=2M[T  
  30.minutes of meeting 会议纪要 XRVE8v+  
  31.business risks 经营风险 U<fe 'd  
  32.appropriateness 适当性 g@YJ#S(}  
  33.accounting estimate 会计估计 s=Pwkte  
  34.management representations 管理层声明 !"B 0z+O>  
  35.going concern assumption 持续经营假设 "exph$  
  36.audit plan 审计计划 |xyN#wi  
  37.significant audit areas 重点审计领域 wI\v5&X-B  
  38.error 错误 k'Fc:T8:~5  
  39.fraud舞弊 }R* [7V9"  
  40.modified or additional procedures 修改或追加审计程序 "ZF:}y  
  41.misappropriation of assets 侵占资产 cP63q|[[  
  42.transactions without substance 虚假交易 \;&9h1?Mn  
  43.unusual pressures 异常压力 E[HXbj"  
  44.the suspected noncompliance 涉嫌存在违法行为 oEvXZ;F@.  
  45.materialiy 重要性 fk,[`n+  
  46.exceed the materiality level 超过重要性水平  hv te)  
  47.approach the materiality level 接近重要性水平 j K?GB  
  48.an acceptably low level 可接受水平 Ee;&;Q,O.z  
  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 y ?]G OQI  
  50.misstatements or omissions 错报或漏报 H cwqVU  
  51.aggregate 总计 =Y>_b 2  
  52.subsequent events 期后事项 U)a}XRS  
  53.adjust the financial statements 调整财务报表 F`-|@k  
  54.perform additional audit procedures 实施追加的审计程序 eAS~> |N#x  
  55.audit risk 审计风险 ,TaaXI  
  56.detection risk 检查风险 !VU[=~  
  57.inappropriate audit opinion 不适当的审计意见 Y s[JxP  
  58.material misstatement 重大的错报 sG*1?  
  59.tolerable misstatement 可容忍错报 ENm\1  
  60.the acceptable level of detection risk 可接受的检查风险 i>i@r ;:|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L,V\g^4$K  
  62.simall business 小规模企业 (D F{l?4x-  
  63.accounting system 会计系统 '}4LHB;:  
  64.test of control 控制测试 p< Emy%  
  65.walk-through test 穿行测试 }Wjb0V  
  66.communication 沟通 J4!Om&\@  
  67.flow chart 流程图 dQLR%i #P8  
  68.reperformance of internal control 重新执行 G\&4_MS  
  69.audit evidence 审计证据 1a 4 [w  
  70.substantive procedures 实质性程序 >Du5B&41  
  71.assertions 认定 V6Ie\+@.\  
  72.esistence 存在 -Wc'k 2oU  
  73.occurrence 发生 p*E_Po  
  74.completeness 完整性 x0B|CO  
  75.rights and obligations 权利和义务 KW|X\1H  
  76.valuation and allocation 计价和分摊 ]}H;`H  
  77.cutoff 截止 K0_/;a] |  
  78.accuracy 准确性 Z5[TmVU  
  79.classification 分类 0\# uxzdhJ  
  80.inspection 检查 7sZVN  
  81.supervision of counting 监盘 q\*",xZxwz  
  82.observation 观察 )MqF~[k<-  
  83.confirmation 函证 w%;Z`Xn&u  
  84.computation 计算 vUh.ev0  
  85.analytical procedures 分析程序 JnE\E(ez  
  86.vouch 核对 .w2X24Mmb  
  87.trace 追查 fl>*>)6pm  
  88.audit sampling 审计抽样 2 >G"A  
  89.error 误差 e8O[xM  
  90.expected error 预期误差 !4 `any  
  91.population 总体 RGh `=D/yE  
  92.sampling risk 抽样风险 #?L%M  
  93.non- sampling risk 非抽样风险 7JNhCOBB  
  94.sampling unit 抽样单位 +O>1 Ed  
  95.statistical sampling 统计抽样 g-j`Ex%  
  96.tolerable error 可容忍误差 F M:ax {  
  97.the risk of under reliance 信赖不足风险 9^l_\:4  
  98.the risk of over reliance 信赖过度风险 7@al)G;~  
  99.the risk of incorrect rejection 误拒风险 9Y&,dBj+  
  100. the risk of incorrect acceptance 误受风险 ) '"@ L7U  
  101.working trial balance 试算平衡表 m:A 7*r[  
  102.index and cross-referencing 索引和交叉索引 ,y@` =  
  103.cash receipt 现金收入 ; =.VKW%U  
  104.cash disbursement 现金支出 kuq3QW<  
  105.bank statement 银行对账单 IBm&a^  
  106.bank reconciliation 银行存款余额调节表 `P}T{!P+6  
  107.balance sheet date 资产负债表日 0p\R@{  
  108.net realizable value 可变现净值 +Z[(s!  
  109.storeroom 仓库 l}B,SkP^  
  110.sale invoice 销售发票 lSU&Yqx  
  111.price list 价目表 Q|Uq.UjY  
  112.positive confirmation request 积极式询证函 (r,tU(  
  113.negative confirmation request 消极式询证函 B]oIFLED  
  114.purchase requisition 请购单 Jx[Z[RO2  
  115.receiving report 验收报告 |r_S2)zH9m  
  116.gross margin 毛利 Kt3/C'zu  
  117.manufacturing overhead 制造费用  so_  
  118.material requisition 领料单 6?OH"!b2-}  
  119.inventory-taking 存货盘点 wQiRj .  
  120.bond certificate 债券 -:wC 920+  
  121.stock certificate 股票 9NvV{WI-1  
  122.audit report 审计报告 .n]P6t  
  123.entity 被审计单位 |mvy@ hm  
  124.addressee of the audit report 审计报告的收件人 Fn0Rq9/@  
  125.unqualified opinion 无保留意见 K| #%u2C  
  126.qualified opinion 保留意见 n| =k9z<y8  
  127.disclaimer of opinion 无法表示意见 R4=n">>Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %m r  
  A (2)absorbed overhead 已吸收制造费用 >i=^Mh-bm  
  A (3)absorption costing 吸收成本计算 bAv>?Xqa  
  A (4)account 账户,报表   qYLOq `<f  
  A (5)accounting postulate 会计假设   AG6tt  
  A (6)accounting series release 会计公告文件   6( TG/J  
  A (7)accounting valuation 会计计价   =\H.C@r  
  A (8)account sale 承销清单  ,W"Q)cL  
  A (9)accountability concept 经营责任概念   H^P uC (  
  A (10)accountancy 会计职业   1MV\Jm  
  A (11)accountant 会计师   gf2<dEff  
  A (12)accounting 会计   DP`$gd  
  A (13)agency cost 代理成本   ]l.y/pRP5[  
  A (14)accounting bases 会计基础   o(5Xj$Z  
  A (15)accounting manual 会计手册   RGy4p)z*+  
  A (16)accounting period 会计期间   mf]1mG})  
  A (17)accounting policies 会计方针   KZ^W@*`D  
  A (18)accounting rate of return 会计报酬率   _ Js & _d  
  A (19)accounting reference date 会计参照日   }ybveZxv5A  
  A (20)accounting reference period 会计参照期间   D/pc)3Ofe  
  A (21)accrual concept 应计概念   16=tHo8|  
  A (22)accrual expenses 应计费用   VaQqi>;\  
  A (23)acid test ration 速动比率(酸性测试比率)   ]0<T,m Z  
  A (24)acquisition 购置   \ A'MEd-  
  A (25)acquisition accounting 收购会计   gd3~R+ Kd  
  A (26)activity based accounting 作业基础成本计算   S;[g0j  
  A (27)adjusting events 调整事项   F/;uN5{o  
  A (28)administrative expenses 行政管理费   {2?o:  
  A (29)advice note 发货通知   _:F0>=$  
  A (30)amortization 摊销   Ym IVtQ  
  A (31)analytical review 分析性检查   'P( S*sr  
  A (32)annual equivalent cost 年度等量成本法   !uoU 8Ki9  
  A (33)annual report and accounts 年度报告和报表   ~*R"WiDtI  
  A (34)appraisal cost 检验成本   ]&%_Fpx  
  A (35)appropriation account 盈余分配账户   h;105$E1  
  A (36)articles of association 公司章程细则   H SEfpbh  
  A (37)assets 资产   :/'2@M  
  A (38)assets cover 资产保障   nE+OBdl  
  A (39)asset value per share 每股资产价值   Sgp$B:  
  A (40)associated company 联营公司   !ckmNE0  
  A (41)attainable standard 可达标准   Yg@k +  
2:0'fNXop  
 A (42)attributable profit 可归属利润   mEsOYIu{  
  A (43)audit 审计   Iqe=)   
  A (44)audit report 审计报告   &t1?=F,]  
  A (45)auditing standards 审计准则   _ S%3?Q  
  A (46)authorized share capital 额定股本   v: 0.  
  A (47)available hours 可用小时   &`hx   
  A (48)avoidable costs 可避免成本 H(bR@Qok  
  B (49)back-to-back loan 易币贷款   `!{m#BBT}  
  B (50)backflush accounting 倒退成本计算   1s5F jD?M  
  B (51)bad debts 坏帐   # T_m|LN 7  
  B (52)bad debts ratio 坏帐比率   7u/_3x1  
  B (53)bank charges 银行手续费   )`5k fj  
  B (54)bank overdraft 银行透支   $oKT-G  
  B (55)bank reconciliation 银行存款调节表   2uw1R;zw  
  B (56)bank statement 银行对账单   nRq @hk  
  B (57)bankruptcy 破产   --*Jv"/0  
  B (58)basis of apportionment 分摊基础   Eshc"U  
  B (59)batch 批量   y7J2: /@[x  
  B (60)batch costing 分批成本计算   =8BMCedH|  
  B (61)beta factor B(市场)风险因素   d%tF~|#A%  
  B (62)bill 账单   }!{9tc$<b  
  B (63)bill of exchange 汇票   tNf?pV77  
  B (64)bill of landing 提单   lt 74`9,f  
  B (65)bill of materials 用料预计单   ge*(w{|x  
  B (66)bill payable 应付票据   Z9rmlVU6!  
  B (67)bill receivable 应收票据   ?`R;ZT)U-  
  B (68)bin card 存货记录卡   % \OG#36  
  B (69)bonus 红利   xW92 ZuzSH  
  B (70)book-keeping 薄记   3(D!]ku~m  
  B (71)Boston classification 波士顿分类   oJ}!qrrH  
  B (72)breakeven chart 保本图   O/EI8Qvm  
  B (73)breakeven point 保本点   Fljqh8c5  
  B (74)breaking-down time 复位时间   R:49Gn:F  
  B (75)budget 预算   := OdjfhY  
  B (76)budget center 预算中心   I75>$"$<  
  B (77)budget cost allowance 预算成本折让   HPM ggRs  
  B (78)budget manual 预算手册   LRNgpjE}  
  B (79)budget period 预算期间   @&!`.Y oy  
  B (80)budgetary control 预算控制   ^~iu),gu  
  B (81)budgeted capacity 预算生产能力   -P"9KnsO  
  B (82)burden 制造费用   ]z5`!e)L  
  B (83)business center 经营中心   bF'Y.+"dr  
  B (84)business entity 营业个体   aH6{_eY  
  B (85)business unit 经营单位   Imi;EHW  
 B (86)buy-out management 管理性购买产权   *fs'%"w-  
  B (87)by-product 副产品 x b`,9.a7  
  C (88)called-up share capital 催缴股本   #NU;$ &  
  C (89)capacity 生产能力   o/ Z  
  C (90)capacity ratios 生产能力比率   J,@SSmJ`  
  C (91)capital 资本   %mLQ'$  
  C (92)capital assets pricing model资本资产计价模式   9a_B   
  C (93)capital commitment 承诺资本   QU0FeGtz  
  C (94)capital employed 已运用的资本   p9c`rl_N  
  C (95)capital expenditure 资本支出   ')]K&  
  C (96)capital expenditureauthorization 资本支出核准   3q +C8_:  
  C (97)capital expenditure control 资本支出控制   ;+pS-Zb 6  
  C (98)capital expenditure proposal资本支出申请   a:$hK%^ \  
  C (99)capital funding planning 资本基金筹集计划   {Dv^j#  
  C (100)capital gain 资本收益   (J!FW(Ma|=  
  C (101)capital investment appraisal资本投资评估   01bBZWX  
  C (102)capital maintenance 资本保全   wNzALfS  
  C (103)capital resource planning 资本资源计划   .Pz( 0Y  
  C (104)capital surplus 资本盈余   Ur^~fW1 o  
  C (105)capital turnover 资本周转率   >kK!/ #ZA  
  C (106)card 记录卡   4dv5  
  C (107)cash 现金   []opPQ 1  
  C (108)cash account 现金账户   C)w11$.YQ9  
  C (109)cash book 现金账薄   RZwjc<T  
  C (110)cash cow 金牛产品   3awh>1N2 W  
  C (111)cash flow 现金流量   cL/ 6 p0S  
  C (112)cash discounted 现金贴现   3aMfZa<=  
  C (113)cash flow budget 现金流量预算   +n#kpi'T  
  C (114)cash flow statement 现金流量表   mc{gcZIm  
  C (115)cash ledger 现金分类账   qIm?F>> @  
  C (116)cash limit 现金限额   XQI. z7F  
  C (117)CCA 现时成本会计   '<(S*&s  
  C (118)center 中心   EP!zcp2' C  
  C (119)changeover time 变更时间   Ps<6kQ(  
  C (120)chartered entity 特许经济个体   L`$m<9w'  
  C (121)cheque 支票   ] T `6Hz!  
  C (122)cheque register 支票登记薄   O3U6"{yJ)  
  C (123)coin analysis 零钱分类   Jxyeh1z qB  
  C (124)classification 分类    p1zT]  
  C (125)clock card 工时卡   U%E6"Hg  
  C (126)code 代码   {z":hmt  
  C (127)commitment accounting 承诺确认会计   ZHA6BVVT  
  C (128)common cost 共同成本   T(< [k:`  
  C (129)company limited byguarantee 有限担保责任公司   #. mc+n:I  
C (130)company limited shares 股份有限公司   D%PrwfR  
  C (131)competitive position 竞争能力状况   Q@M>DA!d^V  
  C (132)concept 概念   al{;]>W  
  C (133)conglomerate 跨行业企业   >MXE)=  
  C (134)consistency concept 一致性概念   uU_0t;oR3  
  C (135)consolidated accounts 合并报表   Z_%9LxZlyj  
  C (136)consolidation accounting 合并会计   +kh#Jq.  
  C (137)consortium 财团   HiTn5XNf  
  C (138)contingency plan 应急计划   #;4afj:2g  
  C (139)contingent liabilities 或有负债   ;4E.Y r*  
  C (140)continuous operation 连续生产   |~QHCg<  
  C (141)contra 抵消   UkO L7M  
  C (142)contract cost 合同成本   a' sa{>  
  C (143)contract costing 合同成本计算   n veHLHvC7  
  C (144)contribution 贡献毛益   v }; r  
  C (145)contribution centre 贡献中心   )s @ }|`  
  C (146)contribution chart 贡献图   {Ac5(l i_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   'o%IA)sF  
  C (148)contribution to salesration 贡献毛益对销售比率   N$Pi4  
  C (149)control 控制   ifo^ M]v  
  C (150)control account 控制帐户   YA7h! %52)  
  C (151)control limits 控制限度   <2{CR0]u  
  C (152)controllability concept 可控制概念   yJ(BPSt  
  C (153)controllable cost 可控制成本   *3,GQ%~/z  
  C (154)conversion cost 加工成本   +9 Uo<6}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   94 2(a  
  C (156)corporate appraisal 公司评估   QG~4 <zy  
  C (157)corporate planning 公司计划   (%\vp**F  
  C (158)corporate social reporting 公司社会报告   Y[oNg>Rz  
  C (159)corporation 股份公司   RR*eq.;  
  C (160)cost 成本   Q> Lh.U,{  
  C (161)cost account 成本帐户   Y}G9(Ci&  
  C (162)cost accounting 成本会计   HM'P<<  
  C (163)cost accounting manual 成本手册   y)`f$Hl@1  
  C (164)cost accounts calendar 成本报表的日历时间   ]Q?`|a+i  
  C (165)cost adjustment 成本调整   `# N j8  
  C (166)cost allocation 成本分配   K^H{B& b8  
  C (167)cost apportionment 成本分摊   (A\X+S(  
  C (168)cost attribution 成本归属   ;0)|c}n+.5  
  C (169)cost audit 成本审计   ]u;Ma G=;  
  C (170)cost behaviour 成本性态   vr/O%mDp  
  C (171)cost benefit analysis 成本效益分析   RyI(6TZl  
  C (172)cost center 成本中心   X\?PnD`,  
  C (173)cost driver 成本动因
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