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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 m!#'4  
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  1.audit   审计 :}0>IPW-V  
  2.attestation   鉴证 @'IRh9  
  3.credibility   可信赖程度 R^*%yjy9  
  4.audit of financial statements 财务报表审计 :[\M|iAo  
  5.agreed-upon procedures 执行商定程序 b';oFUU>Q  
  6.high levels of assurance 高水平保证 ^L4"X~eM  
  7.compilation 编制 E! "N}v  
  8.reliability 可靠性 ?cur}`  
  9.relevance 相关性 1RHFWK5Si  
  10.professional skepticism 职业谨慎 +YD_ L  
  11.objectivity 客观性 ag02=}Q'r  
  12. professional competence 专业胜任能力 N1!O8"Q|*3  
  13.Senior/CPA-in-charge 项目经理 a* 2JLK  
  14.audit engagement letter 业务约定书 H6/n  
  15.recurring audit 连续审计 IEmjWw4  
  16.the client 委托人 2p|ed=ly%  
  17.change CPA 更换注册会计 u,~/oTg O  
  18.the existing CPA 现任注册会计师 15J t @{<r  
  19.the successor CPA 后任注册会计师 Ah :d2*SR4  
  20.the preceding CPA前任注册会计师 BZP{{  
  21.issue the audit report 出具审计报告 3q-Xj:FP  
  22.expert 专家 ZVIlVuZ}  
  23.the board of directors 董事会 pOq9J7BS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4ux^K:z  
  25.assess material misstatement risks评估重大错报风险 rK~Obv  
  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 C .`!?CW  
  27.a general knowledge of —— 初步了解―――的情况 ihp>cl?  
  28.a more knowledge of—— 进一步了解的情况 F<0GX!p4u  
  29.the prior year‘s working papers 以前年度工作底稿 328gTP1  
  30.minutes of meeting 会议纪要 &zV; p  
  31.business risks 经营风险 +bdj ZD3  
  32.appropriateness 适当性 Eg+ z(m$M  
  33.accounting estimate 会计估计 ]5a,%*f+  
  34.management representations 管理层声明 e| Sw+fhy<  
  35.going concern assumption 持续经营假设 01w}8a(  
  36.audit plan 审计计划 Vw";< <0HZ  
  37.significant audit areas 重点审计领域 9.>he+  
  38.error 错误 rO[ Zx' a  
  39.fraud舞弊 / LC!|-1E  
  40.modified or additional procedures 修改或追加审计程序 @:w[(K[^b/  
  41.misappropriation of assets 侵占资产 ~O8Xj6  
  42.transactions without substance 虚假交易 Ihy76_OZ  
  43.unusual pressures 异常压力 ]k)h<)nY  
  44.the suspected noncompliance 涉嫌存在违法行为 A}W}H ;8x  
  45.materialiy 重要性 GUcGu5tw:  
  46.exceed the materiality level 超过重要性水平 `xsU'Wd^<  
  47.approach the materiality level 接近重要性水平 |2!c Pf^8  
  48.an acceptably low level 可接受水平 jM[]Uh  
  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 I><sK-3  
  50.misstatements or omissions 错报或漏报 hZtJ LY  
  51.aggregate 总计 !SAR/sdXf  
  52.subsequent events 期后事项 gJYX  
  53.adjust the financial statements 调整财务报表 (W'3Zv'f  
  54.perform additional audit procedures 实施追加的审计程序 k)TNmpL%"  
  55.audit risk 审计风险 =bh.V@*  
  56.detection risk 检查风险 Oi4y~C_Xd  
  57.inappropriate audit opinion 不适当的审计意见 cyXnZs ?|  
  58.material misstatement 重大的错报 ~8tb^  
  59.tolerable misstatement 可容忍错报 mvXIh";  
  60.the acceptable level of detection risk 可接受的检查风险 94'0X  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cz;gz4d8  
  62.simall business 小规模企业 4l~B/"}  
  63.accounting system 会计系统 n-x%<j(Xf  
  64.test of control 控制测试 O Ce;8^  
  65.walk-through test 穿行测试 #,;X2%c  
  66.communication 沟通 ->*'Y;t4  
  67.flow chart 流程图 NsF8`r g  
  68.reperformance of internal control 重新执行 IRK(y*6  
  69.audit evidence 审计证据 JAU:Wqlg1  
  70.substantive procedures 实质性程序 (( {4)5}  
  71.assertions 认定 zC|y"PTw  
  72.esistence 存在 #G\;)pT  
  73.occurrence 发生 ~L?q.*q  
  74.completeness 完整性 dPb@[k  
  75.rights and obligations 权利和义务 uoMDf{d  
  76.valuation and allocation 计价和分摊 M?.[Rr-uw  
  77.cutoff 截止 &pN/+,0E  
  78.accuracy 准确性 56!/E 5qgW  
  79.classification 分类 @f%q ,:  
  80.inspection 检查 L9^h .Y7  
  81.supervision of counting 监盘 't#E -+o  
  82.observation 观察 VjGtEIew  
  83.confirmation 函证 0Q5fX}  
  84.computation 计算 =x-@-\m  
  85.analytical procedures 分析程序 vJ fj1 f  
  86.vouch 核对 m$H(l4wB>  
  87.trace 追查 ]}A3Pm- t*  
  88.audit sampling 审计抽样 |P`:NAf2  
  89.error 误差 |n*<H|  
  90.expected error 预期误差  o\-:  
  91.population 总体 5o2|QL  
  92.sampling risk 抽样风险 7#9yAS+x(  
  93.non- sampling risk 非抽样风险 69JC!du  
  94.sampling unit 抽样单位 }1? 2  
  95.statistical sampling 统计抽样 :GN7JxD#  
  96.tolerable error 可容忍误差 #n6<jF1G  
  97.the risk of under reliance 信赖不足风险 FWl'='5L  
  98.the risk of over reliance 信赖过度风险 KpSho<  
  99.the risk of incorrect rejection 误拒风险 kdp- |9  
  100. the risk of incorrect acceptance 误受风险 qIg^R@  
  101.working trial balance 试算平衡表 [fl^1!3{  
  102.index and cross-referencing 索引和交叉索引 u ioBI d  
  103.cash receipt 现金收入 ofHe8a8  
  104.cash disbursement 现金支出 K [M[0D  
  105.bank statement 银行对账单 m6YDyQC  
  106.bank reconciliation 银行存款余额调节表 /p7-D;  
  107.balance sheet date 资产负债表日 5~E'21hJ  
  108.net realizable value 可变现净值 +lED6 ]+%  
  109.storeroom 仓库 :}3;z'2]l  
  110.sale invoice 销售发票 (f>~+-IL  
  111.price list 价目表 THf*<|  
  112.positive confirmation request 积极式询证函 $|n#L6k   
  113.negative confirmation request 消极式询证函 jyFXAs2  
  114.purchase requisition 请购单 /d-d8n  
  115.receiving report 验收报告 > ?<C+ZHh  
  116.gross margin 毛利 n Wb 0S  
  117.manufacturing overhead 制造费用 Ln@n6*%(/  
  118.material requisition 领料单 e sDd>W  
  119.inventory-taking 存货盘点 HZEDr}RN  
  120.bond certificate 债券 #P5tTCM  
  121.stock certificate 股票 >Z&Y!w'A|u  
  122.audit report 审计报告 J)"g`)\2+  
  123.entity 被审计单位 %:vMD  
  124.addressee of the audit report 审计报告的收件人 tZqy \_G  
  125.unqualified opinion 无保留意见 uwhb-.w  
  126.qualified opinion 保留意见 #t?tt,nc}  
  127.disclaimer of opinion 无法表示意见 7<7 /NZ<I  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   =#K$b *#  
  A (2)absorbed overhead 已吸收制造费用  g1B[RSWv  
  A (3)absorption costing 吸收成本计算 ! C|VX,w  
  A (4)account 账户,报表   zcE[wM  
  A (5)accounting postulate 会计假设   t8\XO j  
  A (6)accounting series release 会计公告文件   J-)9>~[E<  
  A (7)accounting valuation 会计计价   i! DO  
  A (8)account sale 承销清单 +ht{ARX2(  
  A (9)accountability concept 经营责任概念   < rqFBq 8  
  A (10)accountancy 会计职业   V Mb r@9  
  A (11)accountant 会计师   A0`#n|(Ad!  
  A (12)accounting 会计   Z+]Uw   
  A (13)agency cost 代理成本   '980.  
  A (14)accounting bases 会计基础   Ql.abU  
  A (15)accounting manual 会计手册   +*vg) F:  
  A (16)accounting period 会计期间   E[E7GsmqV  
  A (17)accounting policies 会计方针   ~T'Ri=  
  A (18)accounting rate of return 会计报酬率   QGM@m:O  
  A (19)accounting reference date 会计参照日   eh5j  
  A (20)accounting reference period 会计参照期间   .uwD;j +#  
  A (21)accrual concept 应计概念   RJO40&Z<Z  
  A (22)accrual expenses 应计费用   iw)^; 8q  
  A (23)acid test ration 速动比率(酸性测试比率)   #I] ^Wo  
  A (24)acquisition 购置   [mJmT->  
  A (25)acquisition accounting 收购会计   JOvRU DZ  
  A (26)activity based accounting 作业基础成本计算   f9FLtdh \7  
  A (27)adjusting events 调整事项   '&n4W7  
  A (28)administrative expenses 行政管理费   7GVI={ b  
  A (29)advice note 发货通知   Vp~c $y+  
  A (30)amortization 摊销   i>}aQ:&^0  
  A (31)analytical review 分析性检查   =vc8u&L2  
  A (32)annual equivalent cost 年度等量成本法   ~qj09  
  A (33)annual report and accounts 年度报告和报表   :^[HDI-[2  
  A (34)appraisal cost 检验成本   !&b wFO>P  
  A (35)appropriation account 盈余分配账户   @Wb_Sz4`  
  A (36)articles of association 公司章程细则   PGaYYc3X  
  A (37)assets 资产   `7mRUDz  
  A (38)assets cover 资产保障   Fo@cz" %  
  A (39)asset value per share 每股资产价值   32KL~32Y  
  A (40)associated company 联营公司   |NoTwK  
  A (41)attainable standard 可达标准   "0edk"hk  
G378,H  
 A (42)attributable profit 可归属利润   {} gr\  
  A (43)audit 审计   L/sMAB  
  A (44)audit report 审计报告   1QPS=;|)  
  A (45)auditing standards 审计准则   BJ,9C.|  
  A (46)authorized share capital 额定股本   a/v!W@Zz}  
  A (47)available hours 可用小时   M7JQw/,xs  
  A (48)avoidable costs 可避免成本 dqu+-43I|  
  B (49)back-to-back loan 易币贷款   4Cn% h)w  
  B (50)backflush accounting 倒退成本计算   ~vMdIZ.h  
  B (51)bad debts 坏帐   ,9@JBV%_  
  B (52)bad debts ratio 坏帐比率   okv`+VeA  
  B (53)bank charges 银行手续费   K6s%=.Zi(  
  B (54)bank overdraft 银行透支   !|@h U/  
  B (55)bank reconciliation 银行存款调节表   y +2  
  B (56)bank statement 银行对账单   q }'ww  
  B (57)bankruptcy 破产   q*E<~!jL  
  B (58)basis of apportionment 分摊基础   #lld*I"d  
  B (59)batch 批量   <*'%Xgm  
  B (60)batch costing 分批成本计算   znxP.=GB   
  B (61)beta factor B(市场)风险因素   _>k&M7OU4  
  B (62)bill 账单   CfMCc:8mL  
  B (63)bill of exchange 汇票   ~aZy52H_#.  
  B (64)bill of landing 提单   vdt":  
  B (65)bill of materials 用料预计单   _b)=ERBbCo  
  B (66)bill payable 应付票据   pd Fa]  
  B (67)bill receivable 应收票据   lNwqWOWy  
  B (68)bin card 存货记录卡   X{YY)}^  
  B (69)bonus 红利   Uzzt+Iwm  
  B (70)book-keeping 薄记   B2/d%B  
  B (71)Boston classification 波士顿分类    d)yu`U  
  B (72)breakeven chart 保本图   :fx^{N!T  
  B (73)breakeven point 保本点   tzn+ M0'  
  B (74)breaking-down time 复位时间   iS]4F_|vd  
  B (75)budget 预算   ah9P C7[  
  B (76)budget center 预算中心   Pn|;VCh  
  B (77)budget cost allowance 预算成本折让   (<ZpT%2  
  B (78)budget manual 预算手册   T>cO {I  
  B (79)budget period 预算期间   (Q4hm]<  
  B (80)budgetary control 预算控制   L)qDtXd4  
  B (81)budgeted capacity 预算生产能力   vv FH (W  
  B (82)burden 制造费用   9z9\pXFQ  
  B (83)business center 经营中心   bMp[:dw`y  
  B (84)business entity 营业个体   \fD)|   
  B (85)business unit 经营单位   61 8k-  
 B (86)buy-out management 管理性购买产权   BJNZH#"  
  B (87)by-product 副产品 A6Vb'Gqv{  
  C (88)called-up share capital 催缴股本   ;b6h/* ;'  
  C (89)capacity 生产能力   !+(c/ gwBh  
  C (90)capacity ratios 生产能力比率   !-cK@>.pE  
  C (91)capital 资本   m*f"Y"B.1I  
  C (92)capital assets pricing model资本资产计价模式   T?+%3z}8  
  C (93)capital commitment 承诺资本   &`^P O $  
  C (94)capital employed 已运用的资本   h C  D6  
  C (95)capital expenditure 资本支出   ARd*c?Om  
  C (96)capital expenditureauthorization 资本支出核准   \0 ,8?S  
  C (97)capital expenditure control 资本支出控制   Hq;*T3E  
  C (98)capital expenditure proposal资本支出申请   >.o<}!FW  
  C (99)capital funding planning 资本基金筹集计划   iz-B)^8.  
  C (100)capital gain 资本收益   o^8Z cN>  
  C (101)capital investment appraisal资本投资评估   XEe$Wh  
  C (102)capital maintenance 资本保全   !+V."*]l  
  C (103)capital resource planning 资本资源计划   vKFEA7  
  C (104)capital surplus 资本盈余   ]VcuD05"C  
  C (105)capital turnover 资本周转率   b'1m 9T780  
  C (106)card 记录卡   ?[!_f$50]P  
  C (107)cash 现金   %)#yMMhR  
  C (108)cash account 现金账户   Bag_0.H&m  
  C (109)cash book 现金账薄   VYw<8AEFY  
  C (110)cash cow 金牛产品   LF X[v   
  C (111)cash flow 现金流量   G vTA/zA  
  C (112)cash discounted 现金贴现   <Eu/f`8  
  C (113)cash flow budget 现金流量预算   I1 +A$<Fa  
  C (114)cash flow statement 现金流量表   [R(dCq>  
  C (115)cash ledger 现金分类账   nJ2910"<  
  C (116)cash limit 现金限额   | <bZ*7G  
  C (117)CCA 现时成本会计   x,j%3/J^2  
  C (118)center 中心   oH"VrS 6  
  C (119)changeover time 变更时间   +|6E~#zklY  
  C (120)chartered entity 特许经济个体   JE_GWgwdv  
  C (121)cheque 支票   m}32ovpw  
  C (122)cheque register 支票登记薄   u$rSM0CJ  
  C (123)coin analysis 零钱分类   >uP1k.z'I  
  C (124)classification 分类   2UeK%-~W?  
  C (125)clock card 工时卡   SNrX(V::z  
  C (126)code 代码   P%y9fU2[  
  C (127)commitment accounting 承诺确认会计   q"-+`;^7(-  
  C (128)common cost 共同成本   ~sVbg$]\G  
  C (129)company limited byguarantee 有限担保责任公司   v`\CzT  
C (130)company limited shares 股份有限公司   5 D[`nU}  
  C (131)competitive position 竞争能力状况   L~!Lq4]V\g  
  C (132)concept 概念   C {G647  
  C (133)conglomerate 跨行业企业   PnJA'@x  
  C (134)consistency concept 一致性概念   *],= !  
  C (135)consolidated accounts 合并报表   9/PX~j9O?  
  C (136)consolidation accounting 合并会计   *(o^w'5  
  C (137)consortium 财团   J?/N J-F  
  C (138)contingency plan 应急计划   |[iEi  
  C (139)contingent liabilities 或有负债   j L*s(Yq  
  C (140)continuous operation 连续生产   H8A=]Gq  
  C (141)contra 抵消   M!Ywjvw*)3  
  C (142)contract cost 合同成本   :v%iF!+.P  
  C (143)contract costing 合同成本计算   I|tn7|*-A[  
  C (144)contribution 贡献毛益   `{&l _  
  C (145)contribution centre 贡献中心   ,!bcm  
  C (146)contribution chart 贡献图   6Tg'9|g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F>U*Wy  
  C (148)contribution to salesration 贡献毛益对销售比率   g+QNIM>  
  C (149)control 控制   GiKmB-HO  
  C (150)control account 控制帐户   Q(BM0n)f  
  C (151)control limits 控制限度   >K 7]G?+7E  
  C (152)controllability concept 可控制概念   "Xj>dB1~  
  C (153)controllable cost 可控制成本   fO}Y$y\q  
  C (154)conversion cost 加工成本   uiq;{!dop  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rW[7 _4  
  C (156)corporate appraisal 公司评估   ]//D d/L6  
  C (157)corporate planning 公司计划   =`t%p1   
  C (158)corporate social reporting 公司社会报告   A&`7 l5~X  
  C (159)corporation 股份公司   kj@m5`G  
  C (160)cost 成本   +K61-Div  
  C (161)cost account 成本帐户   7!q.MOYm  
  C (162)cost accounting 成本会计   !$!"$-5  
  C (163)cost accounting manual 成本手册   tRXR/;3O  
  C (164)cost accounts calendar 成本报表的日历时间   vJg^uf)  
  C (165)cost adjustment 成本调整   fH 0&Wc3yC  
  C (166)cost allocation 成本分配   0kL tL!3  
  C (167)cost apportionment 成本分摊   V&>mD"~MP  
  C (168)cost attribution 成本归属   V3[>^ZCA  
  C (169)cost audit 成本审计   Zrp9`~_g<!  
  C (170)cost behaviour 成本性态   lt|UehJ F  
  C (171)cost benefit analysis 成本效益分析   Ew2ksZ>B]&  
  C (172)cost center 成本中心   9m}c2:p  
  C (173)cost driver 成本动因
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