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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 [>5<&[A  
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  1.audit   审计 3 ;M7^DM  
  2.attestation   鉴证 _ZM$&6EC  
  3.credibility   可信赖程度 >]6f!;Rt  
  4.audit of financial statements 财务报表审计 #6<  X  
  5.agreed-upon procedures 执行商定程序 N=1zhI:VaQ  
  6.high levels of assurance 高水平保证 4uQ\JD(*Eu  
  7.compilation 编制 hf6=`M}>i  
  8.reliability 可靠性 (@t O1g  
  9.relevance 相关性 bSOxM /N  
  10.professional skepticism 职业谨慎 9`83cL  
  11.objectivity 客观性 BCDmce`=l  
  12. professional competence 专业胜任能力 6OBe^/ZRt  
  13.Senior/CPA-in-charge 项目经理  3j'A.S  
  14.audit engagement letter 业务约定书 k q;1Ax0 {  
  15.recurring audit 连续审计 H .F-mm  
  16.the client 委托人 ~r/"w'dB  
  17.change CPA 更换注册会计 G?:{9. (  
  18.the existing CPA 现任注册会计师 pkW }\r  
  19.the successor CPA 后任注册会计师 8v$ 2*$  
  20.the preceding CPA前任注册会计师 &h(>jY7 b;  
  21.issue the audit report 出具审计报告 r57&F`{  
  22.expert 专家 PI KQ}aq=  
  23.the board of directors 董事会 $]V,H"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qOA+ao  
  25.assess material misstatement risks评估重大错报风险 <evvNSE  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OT1  
  27.a general knowledge of —— 初步了解―――的情况 O$Wi=5  
  28.a more knowledge of—— 进一步了解的情况 s)Gnj;  
  29.the prior year‘s working papers 以前年度工作底稿 N$\'X<{  
  30.minutes of meeting 会议纪要 )-98pp7~BB  
  31.business risks 经营风险 J1i{n7f=@  
  32.appropriateness 适当性 j -l#n&M  
  33.accounting estimate 会计估计 [}xVz"8V  
  34.management representations 管理层声明 #Tc]L<."  
  35.going concern assumption 持续经营假设 gMN>`Z`fV  
  36.audit plan 审计计划 BZS%p  
  37.significant audit areas 重点审计领域 [NG~FwpRf  
  38.error 错误 z\S#P|;  
  39.fraud舞弊 C`G+b{o  
  40.modified or additional procedures 修改或追加审计程序 hv)>HU&  
  41.misappropriation of assets 侵占资产 &cZQ,o  
  42.transactions without substance 虚假交易 icO$9c  
  43.unusual pressures 异常压力 A -C.Bi;/  
  44.the suspected noncompliance 涉嫌存在违法行为 0P{^aSxTP  
  45.materialiy 重要性 '}4z=f`}  
  46.exceed the materiality level 超过重要性水平 I5nxY)v  
  47.approach the materiality level 接近重要性水平  ?cG~M|@  
  48.an acceptably low level 可接受水平  H7`JqS  
  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/ L#[  
  50.misstatements or omissions 错报或漏报 / {) }y  
  51.aggregate 总计 R07]{  
  52.subsequent events 期后事项 u Dtml$9rN  
  53.adjust the financial statements 调整财务报表 b 7XTOB_HO  
  54.perform additional audit procedures 实施追加的审计程序 BiFU3FlTf  
  55.audit risk 审计风险 csh@C ckC8  
  56.detection risk 检查风险 A-n@:` n~  
  57.inappropriate audit opinion 不适当的审计意见 M =/+q  
  58.material misstatement 重大的错报 Tu!2lHK;  
  59.tolerable misstatement 可容忍错报 a&^HvXO(>(  
  60.the acceptable level of detection risk 可接受的检查风险 kM:Z(Z7$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /9SEW! E  
  62.simall business 小规模企业 fL^$G;_?3  
  63.accounting system 会计系统 ~Q+E""  
  64.test of control 控制测试 0W_oln Z  
  65.walk-through test 穿行测试 ]_"c_QG  
  66.communication 沟通 v3p0  
  67.flow chart 流程图 9"W 3t]  
  68.reperformance of internal control 重新执行 F"-u8in`  
  69.audit evidence 审计证据 :P2{^0$  
  70.substantive procedures 实质性程序 `EXo=Dqc  
  71.assertions 认定 OLH[F  
  72.esistence 存在 &i(\g7%U  
  73.occurrence 发生 qjBF]3%t%  
  74.completeness 完整性 WyA`V C  
  75.rights and obligations 权利和义务 #&k`-@b5|  
  76.valuation and allocation 计价和分摊 Y)O88C  
  77.cutoff 截止 1Yk!R9.  
  78.accuracy 准确性 Y>J$OA:  
  79.classification 分类 < )qJI'u|  
  80.inspection 检查 R|@?6<  
  81.supervision of counting 监盘 ]|xfKDu  
  82.observation 观察 ^P!(* k#T  
  83.confirmation 函证 La2f]+sV  
  84.computation 计算 T1-.+&<  
  85.analytical procedures 分析程序 e,?qwZK:y  
  86.vouch 核对 MJ\^i4   
  87.trace 追查 gAudL)X  
  88.audit sampling 审计抽样 +L\Dh.Ir  
  89.error 误差 >;K!yI?0  
  90.expected error 预期误差 5i0vli /L  
  91.population 总体 $etw'c0  
  92.sampling risk 抽样风险 EXF|; @-"  
  93.non- sampling risk 非抽样风险 kEYkd@ {  
  94.sampling unit 抽样单位 (v,g=BS,  
  95.statistical sampling 统计抽样 *^3&Y@  
  96.tolerable error 可容忍误差 ` t6|09e  
  97.the risk of under reliance 信赖不足风险 A{ a4;`}5  
  98.the risk of over reliance 信赖过度风险 L eu93f2  
  99.the risk of incorrect rejection 误拒风险 Fa0NHX2:  
  100. the risk of incorrect acceptance 误受风险 uFUVcWt  
  101.working trial balance 试算平衡表 \H4$9lPk  
  102.index and cross-referencing 索引和交叉索引 3/{,}F$  
  103.cash receipt 现金收入 TpGnSD  
  104.cash disbursement 现金支出 9Ro7xSeD  
  105.bank statement 银行对账单 T;M4NGmvd  
  106.bank reconciliation 银行存款余额调节表  vWH)W?2  
  107.balance sheet date 资产负债表日 \S_o{0ZY}  
  108.net realizable value 可变现净值 D[ v2#2  
  109.storeroom 仓库 Yq-Vwh/  
  110.sale invoice 销售发票 Z#t}yC%^d  
  111.price list 价目表 0woLB#v9  
  112.positive confirmation request 积极式询证函 z.T>=C  
  113.negative confirmation request 消极式询证函 [BTOs4f  
  114.purchase requisition 请购单 8x`E UJ  
  115.receiving report 验收报告  rY CIU  
  116.gross margin 毛利 g QYs,  
  117.manufacturing overhead 制造费用 Vv&GyqoO]  
  118.material requisition 领料单 1>=]lMW  
  119.inventory-taking 存货盘点 >c@jl  
  120.bond certificate 债券 %BwvA_T'Q  
  121.stock certificate 股票 <{cf'"O7)  
  122.audit report 审计报告 I]-"Tw  
  123.entity 被审计单位 c $8M}q:X  
  124.addressee of the audit report 审计报告的收件人 $/kZKoF{f  
  125.unqualified opinion 无保留意见 #|QA_5  
  126.qualified opinion 保留意见 |/X+2K}3  
  127.disclaimer of opinion 无法表示意见 "=Cjm`9~j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yIu_DFq%  
  A (2)absorbed overhead 已吸收制造费用 em9nuXG  
  A (3)absorption costing 吸收成本计算 V` 4/oM `  
  A (4)account 账户,报表   >aAsUL5W  
  A (5)accounting postulate 会计假设   A~ @x8  
  A (6)accounting series release 会计公告文件   ':7gYP*v  
  A (7)accounting valuation 会计计价   +F92_a4  
  A (8)account sale 承销清单 i<M F8 $  
  A (9)accountability concept 经营责任概念   Pyp#'du>  
  A (10)accountancy 会计职业   LO;6g~(1  
  A (11)accountant 会计师   WCP2x.gb5  
  A (12)accounting 会计   97pfMk1_  
  A (13)agency cost 代理成本   y-uSpW  
  A (14)accounting bases 会计基础   {#,?K  
  A (15)accounting manual 会计手册   J%IKdxa  
  A (16)accounting period 会计期间   ";Q}Gs}  
  A (17)accounting policies 会计方针   }BWT21'-Y  
  A (18)accounting rate of return 会计报酬率   H}cq|hodn  
  A (19)accounting reference date 会计参照日   .|i/ a%J  
  A (20)accounting reference period 会计参照期间   h,ipQ>  
  A (21)accrual concept 应计概念   wln"g,ct  
  A (22)accrual expenses 应计费用   K2gF;(  
  A (23)acid test ration 速动比率(酸性测试比率)   hO2W!68  
  A (24)acquisition 购置   hf:\^w  
  A (25)acquisition accounting 收购会计   TR9dpt+T  
  A (26)activity based accounting 作业基础成本计算   "I QM4:  
  A (27)adjusting events 调整事项   PU-L,]K  
  A (28)administrative expenses 行政管理费   q4SEvP}fLx  
  A (29)advice note 发货通知   0*,] `A=  
  A (30)amortization 摊销   GK[9Cm "v  
  A (31)analytical review 分析性检查   l\37/Z  
  A (32)annual equivalent cost 年度等量成本法   [ ZL<Q  
  A (33)annual report and accounts 年度报告和报表   fLZ99?J  
  A (34)appraisal cost 检验成本   Mu@(^zW  
  A (35)appropriation account 盈余分配账户   ;!B,P-Z"g  
  A (36)articles of association 公司章程细则   UHS "{%  
  A (37)assets 资产   G%>{Z?!B  
  A (38)assets cover 资产保障   i,mZg+;w  
  A (39)asset value per share 每股资产价值   9h"3u;/,  
  A (40)associated company 联营公司   0lU pil  
  A (41)attainable standard 可达标准   Q>I7.c-M|  
Jo\karp b  
 A (42)attributable profit 可归属利润   F{E`MK~f_  
  A (43)audit 审计   C8O<fwNM  
  A (44)audit report 审计报告   ),lE8A{ H  
  A (45)auditing standards 审计准则   k54b@U52 h  
  A (46)authorized share capital 额定股本   ,+v>(h>q  
  A (47)available hours 可用小时   HfEl TC:3f  
  A (48)avoidable costs 可避免成本 A&V'WahC@I  
  B (49)back-to-back loan 易币贷款   v,Z?pYYo  
  B (50)backflush accounting 倒退成本计算   C[CNJ66  
  B (51)bad debts 坏帐   )O8w'4P5  
  B (52)bad debts ratio 坏帐比率   Fr#QM0--B  
  B (53)bank charges 银行手续费   A$rCo~Ek  
  B (54)bank overdraft 银行透支   G_ #MXFWt  
  B (55)bank reconciliation 银行存款调节表   y m?uj4I{  
  B (56)bank statement 银行对账单   -PaR&0Tt  
  B (57)bankruptcy 破产   !1#=j;N`  
  B (58)basis of apportionment 分摊基础   w3M F62:  
  B (59)batch 批量   F.AP)`6+*  
  B (60)batch costing 分批成本计算   4veXg/l  
  B (61)beta factor B(市场)风险因素   <CWOx&hr  
  B (62)bill 账单   $49;\pBZ l  
  B (63)bill of exchange 汇票   0GQKM~|H  
  B (64)bill of landing 提单   Pu(kCH{  
  B (65)bill of materials 用料预计单   S<g~VK!Tt  
  B (66)bill payable 应付票据   WH<\f |xR  
  B (67)bill receivable 应收票据   F1/BtGvQE  
  B (68)bin card 存货记录卡   'M fVZho{  
  B (69)bonus 红利   vBV_aB1{  
  B (70)book-keeping 薄记   &X,6v  
  B (71)Boston classification 波士顿分类   {d%hkbN+{  
  B (72)breakeven chart 保本图   @&GY5<&b  
  B (73)breakeven point 保本点   \^dYmU  
  B (74)breaking-down time 复位时间   ' /3\bvZ  
  B (75)budget 预算   ]?_V+F  
  B (76)budget center 预算中心   QG5 c>Q  
  B (77)budget cost allowance 预算成本折让   c1<jY~U  
  B (78)budget manual 预算手册   0y%s\,PsT  
  B (79)budget period 预算期间   oN,9#*PVL  
  B (80)budgetary control 预算控制   $PMD$c  
  B (81)budgeted capacity 预算生产能力   OpmPw4?}  
  B (82)burden 制造费用   e!w#{</8Q  
  B (83)business center 经营中心   :M.]-+(  
  B (84)business entity 营业个体   @Py?.H   
  B (85)business unit 经营单位   G4%dah 5  
 B (86)buy-out management 管理性购买产权   %1 rN6A!%  
  B (87)by-product 副产品 <FwAV=}6p  
  C (88)called-up share capital 催缴股本   h5lngw  
  C (89)capacity 生产能力   P Q" v  
  C (90)capacity ratios 生产能力比率   o`nJJ:Cxq-  
  C (91)capital 资本   G*g*+D[HM  
  C (92)capital assets pricing model资本资产计价模式   < fYcON  
  C (93)capital commitment 承诺资本   /~LXY< -(  
  C (94)capital employed 已运用的资本   Z-{!Z;T)z  
  C (95)capital expenditure 资本支出   #NVq S5  
  C (96)capital expenditureauthorization 资本支出核准   Y,bw:v X  
  C (97)capital expenditure control 资本支出控制   YORFq9a{R  
  C (98)capital expenditure proposal资本支出申请   yMNLsR~rh  
  C (99)capital funding planning 资本基金筹集计划   $J |oVVct  
  C (100)capital gain 资本收益   $<UX/a\sH  
  C (101)capital investment appraisal资本投资评估   hao0_9q+  
  C (102)capital maintenance 资本保全   B=;pyhc  
  C (103)capital resource planning 资本资源计划   J9LS6~ 7  
  C (104)capital surplus 资本盈余   h]94\XQ>$  
  C (105)capital turnover 资本周转率   vl@t4\@3  
  C (106)card 记录卡   ?[W(r$IaE  
  C (107)cash 现金   jz[|rwAp  
  C (108)cash account 现金账户   %;0w2W  
  C (109)cash book 现金账薄   ;!@\|E  
  C (110)cash cow 金牛产品   T2wn!N?r  
  C (111)cash flow 现金流量   ."Yub];H  
  C (112)cash discounted 现金贴现   gKZ{O  
  C (113)cash flow budget 现金流量预算   wE75HE`gW  
  C (114)cash flow statement 现金流量表   dv0TJ 0%  
  C (115)cash ledger 现金分类账   eh'mSf^=p  
  C (116)cash limit 现金限额   W RAW%?$  
  C (117)CCA 现时成本会计   QD:0iD?  
  C (118)center 中心   8-5a*vV,>  
  C (119)changeover time 变更时间   TKc&yAK  
  C (120)chartered entity 特许经济个体   %uGA+ \b  
  C (121)cheque 支票   !v2,lH  
  C (122)cheque register 支票登记薄   KrkZv$u,  
  C (123)coin analysis 零钱分类   Q:~w;I  
  C (124)classification 分类   oQDOwM,  
  C (125)clock card 工时卡   9ok|]d P  
  C (126)code 代码   H/V%D O  
  C (127)commitment accounting 承诺确认会计   7/vr!tbL`p  
  C (128)common cost 共同成本   1A- 8,)  
  C (129)company limited byguarantee 有限担保责任公司   xgR*j  
C (130)company limited shares 股份有限公司   +^+wS`Y  
  C (131)competitive position 竞争能力状况   P&aH6*p1  
  C (132)concept 概念   =D xJt7J1  
  C (133)conglomerate 跨行业企业   ) Q=G&  
  C (134)consistency concept 一致性概念   ^TWN_(-@  
  C (135)consolidated accounts 合并报表   @` .u"@  
  C (136)consolidation accounting 合并会计   eq/5$b(  
  C (137)consortium 财团   pOI+  
  C (138)contingency plan 应急计划   "tIf$z  
  C (139)contingent liabilities 或有负债   /^[)JbgB  
  C (140)continuous operation 连续生产   LO61J_J<  
  C (141)contra 抵消   w=e,gNO  
  C (142)contract cost 合同成本   w#mnGD  
  C (143)contract costing 合同成本计算   _ga !TQ:  
  C (144)contribution 贡献毛益   l3MbCBX2  
  C (145)contribution centre 贡献中心   ;oFaDTX]  
  C (146)contribution chart 贡献图   @@|E1'c7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *gz{:}NX  
  C (148)contribution to salesration 贡献毛益对销售比率   SA>;]6)`(  
  C (149)control 控制   ap%o\&T;  
  C (150)control account 控制帐户   0acY@_  
  C (151)control limits 控制限度   ~vl:Tb  
  C (152)controllability concept 可控制概念   P'9aZd  
  C (153)controllable cost 可控制成本   J#V `W&\,6  
  C (154)conversion cost 加工成本   IVNNiNN*5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?XOeMI  
  C (156)corporate appraisal 公司评估   }2c}y7B,_  
  C (157)corporate planning 公司计划   cn\& ;55v  
  C (158)corporate social reporting 公司社会报告   ^/n[5@6H  
  C (159)corporation 股份公司   nnGA_7-t  
  C (160)cost 成本   V2FE|+R%g  
  C (161)cost account 成本帐户   bOz\-=au  
  C (162)cost accounting 成本会计   yL Q&<\  
  C (163)cost accounting manual 成本手册   C-Fp)Zs{0  
  C (164)cost accounts calendar 成本报表的日历时间   H9)uni   
  C (165)cost adjustment 成本调整   H+5]3>O-$  
  C (166)cost allocation 成本分配   h5F'eur  
  C (167)cost apportionment 成本分摊   jATU b-  
  C (168)cost attribution 成本归属   e4)g F*  
  C (169)cost audit 成本审计   w|nVK9.  
  C (170)cost behaviour 成本性态   1UM]$$:i  
  C (171)cost benefit analysis 成本效益分析   *Ra")(RnDK  
  C (172)cost center 成本中心   &HXSO,@  
  C (173)cost driver 成本动因
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