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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 *^VRGfpb  
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  1.audit   审计 D=-SO +  
  2.attestation   鉴证 v0H@Eg_  
  3.credibility   可信赖程度 GkQpELO:  
  4.audit of financial statements 财务报表审计 J;8IY=  
  5.agreed-upon procedures 执行商定程序 JehrDC2N  
  6.high levels of assurance 高水平保证 7%x[q}  
  7.compilation 编制 /}b03  
  8.reliability 可靠性 Q7jb'y$ozO  
  9.relevance 相关性 z`f( $t[  
  10.professional skepticism 职业谨慎 i#vYy Vr[  
  11.objectivity 客观性 >I-RGW'A  
  12. professional competence 专业胜任能力 ;;6uw\6 O  
  13.Senior/CPA-in-charge 项目经理 -z)n?(pftm  
  14.audit engagement letter 业务约定书 RC7]'4o  
  15.recurring audit 连续审计 ! |<Fo'U  
  16.the client 委托人 \o*5  
  17.change CPA 更换注册会计 BBwy,\o#  
  18.the existing CPA 现任注册会计师 \Je0CD=e`  
  19.the successor CPA 后任注册会计师 A>o *t=5  
  20.the preceding CPA前任注册会计师 nxnv,AZG  
  21.issue the audit report 出具审计报告 iJ1"at  
  22.expert 专家 "K6&dk jY  
  23.the board of directors 董事会 5B3G @KR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 keL&b/@  
  25.assess material misstatement risks评估重大错报风险 v$?+MNks  
  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 s(/; U2"e  
  27.a general knowledge of —— 初步了解―――的情况 oAODp!_c  
  28.a more knowledge of—— 进一步了解的情况 v3~?;f,l  
  29.the prior year‘s working papers 以前年度工作底稿 SB H(y)  
  30.minutes of meeting 会议纪要 !Qu"BF   
  31.business risks 经营风险 ib#KpEk  
  32.appropriateness 适当性 -*Xa3/kQ  
  33.accounting estimate 会计估计 r*2+xDoEi  
  34.management representations 管理层声明 CQF:Rnb  
  35.going concern assumption 持续经营假设 `T@i.'X  
  36.audit plan 审计计划 [+T.a t  
  37.significant audit areas 重点审计领域 vWz m @  
  38.error 错误 S&Zm0Ku  
  39.fraud舞弊 . qO@Q=  
  40.modified or additional procedures 修改或追加审计程序 \XCe22x]  
  41.misappropriation of assets 侵占资产 M?Y;a5{  
  42.transactions without substance 虚假交易 #Z?A2r!1  
  43.unusual pressures 异常压力 %*A0# F  
  44.the suspected noncompliance 涉嫌存在违法行为 4&<oFW\r  
  45.materialiy 重要性 N{9v1 `B  
  46.exceed the materiality level 超过重要性水平 =_JjmTy;a  
  47.approach the materiality level 接近重要性水平 UZ\u;/}  
  48.an acceptably low level 可接受水平 f phv  
  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 >%}C^g u)  
  50.misstatements or omissions 错报或漏报 p& y<I6a,  
  51.aggregate 总计 ^a0um/+M}  
  52.subsequent events 期后事项 : ~&~y-14  
  53.adjust the financial statements 调整财务报表 `i3NG1 v0  
  54.perform additional audit procedures 实施追加的审计程序 FtP0krO(  
  55.audit risk 审计风险 HVR /7&g  
  56.detection risk 检查风险 7zXvnxYE  
  57.inappropriate audit opinion 不适当的审计意见 <'y?KiphL  
  58.material misstatement 重大的错报 CGW.I$u  
  59.tolerable misstatement 可容忍错报 3`t#UY).F  
  60.the acceptable level of detection risk 可接受的检查风险 JU1~e@/'%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?pW`cFLDHF  
  62.simall business 小规模企业 KKj a/p  
  63.accounting system 会计系统 <=zQ NBtx  
  64.test of control 控制测试 =upeRY@u5  
  65.walk-through test 穿行测试 k9sh @ENy  
  66.communication 沟通 ] {RDVA=]  
  67.flow chart 流程图 :;t:H] f  
  68.reperformance of internal control 重新执行 xI#9  
  69.audit evidence 审计证据 #^u$  
  70.substantive procedures 实质性程序 ^S4d:-.3  
  71.assertions 认定 M8kPj8}{  
  72.esistence 存在 ky R:[+je  
  73.occurrence 发生 B3pCy~*5  
  74.completeness 完整性 u@W|gLT1  
  75.rights and obligations 权利和义务 d[@X%  
  76.valuation and allocation 计价和分摊 EU2$f  
  77.cutoff 截止 }"nItcp.1  
  78.accuracy 准确性 !,wIQy_e4  
  79.classification 分类 mitHT :%r2  
  80.inspection 检查 pA'4|ffwe  
  81.supervision of counting 监盘 yr)G]K[/  
  82.observation 观察 s JB;3"~  
  83.confirmation 函证 LM:vsG  
  84.computation 计算 b6 cBg  
  85.analytical procedures 分析程序 yZ0-wI  
  86.vouch 核对 Jj; L3S  
  87.trace 追查 8bTn^!1  
  88.audit sampling 审计抽样 -^&<Z 0m  
  89.error 误差 ],@rS9K  
  90.expected error 预期误差 e>} s;H,  
  91.population 总体 [<lHCQXJ/  
  92.sampling risk 抽样风险 *>Ns_su7W  
  93.non- sampling risk 非抽样风险 )Kc<j!8-[  
  94.sampling unit 抽样单位 @6Y?\Wx$w  
  95.statistical sampling 统计抽样 Rvqq.I8aC  
  96.tolerable error 可容忍误差 -o ^7r@6  
  97.the risk of under reliance 信赖不足风险 D$w6V  
  98.the risk of over reliance 信赖过度风险 m~iXl,r  
  99.the risk of incorrect rejection 误拒风险 8 }I$'x  
  100. the risk of incorrect acceptance 误受风险 ISYXH9V  
  101.working trial balance 试算平衡表 [g7L&`f9  
  102.index and cross-referencing 索引和交叉索引 +F R0(T  
  103.cash receipt 现金收入 R3 -n>V5o  
  104.cash disbursement 现金支出 jZu[n)u'C  
  105.bank statement 银行对账单 SL Ws*aq  
  106.bank reconciliation 银行存款余额调节表 r<9Iof4  
  107.balance sheet date 资产负债表日 }n]Ng]KM`  
  108.net realizable value 可变现净值 _F6OM5F"N  
  109.storeroom 仓库 `!ob GMTQ<  
  110.sale invoice 销售发票 kjTduZ/3 "  
  111.price list 价目表 z6KCv(zvB  
  112.positive confirmation request 积极式询证函 A=$04<nP8!  
  113.negative confirmation request 消极式询证函 \o z#l'z  
  114.purchase requisition 请购单 5Mro Nr  
  115.receiving report 验收报告 /K+r? ]kf  
  116.gross margin 毛利 I:=S 0&%)  
  117.manufacturing overhead 制造费用 wg9t)1k{e  
  118.material requisition 领料单 Kr?TxhUHd  
  119.inventory-taking 存货盘点 2~Kgv|09  
  120.bond certificate 债券 y*4=c _Z  
  121.stock certificate 股票 xs{3pkTYD  
  122.audit report 审计报告 LoURC$lS  
  123.entity 被审计单位 8v:T.o;<  
  124.addressee of the audit report 审计报告的收件人 . .IfP@  
  125.unqualified opinion 无保留意见 QVv#fy1"6  
  126.qualified opinion 保留意见 Ansk,$  
  127.disclaimer of opinion 无法表示意见 MUaq7B_>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   6|gCu T4  
  A (2)absorbed overhead 已吸收制造费用 )MtF23k)g  
  A (3)absorption costing 吸收成本计算 Lm iOhx  
  A (4)account 账户,报表   qLO4#CKCL6  
  A (5)accounting postulate 会计假设   bHY=x}Hv  
  A (6)accounting series release 会计公告文件   W/=.@JjI  
  A (7)accounting valuation 会计计价   KN^=i5K+Y  
  A (8)account sale 承销清单 .yMEIUm  
  A (9)accountability concept 经营责任概念   'f#{{KA  
  A (10)accountancy 会计职业   piJu+tUy  
  A (11)accountant 会计师   r)Ma3FL0;  
  A (12)accounting 会计   3(="YbZ  
  A (13)agency cost 代理成本   .UQzPnK  
  A (14)accounting bases 会计基础   <ykU6=  
  A (15)accounting manual 会计手册   E@z<:pG{  
  A (16)accounting period 会计期间   `XJG(Oas\  
  A (17)accounting policies 会计方针   {AhthR%(1  
  A (18)accounting rate of return 会计报酬率   kDEX N  
  A (19)accounting reference date 会计参照日   oK9( /v  
  A (20)accounting reference period 会计参照期间   :,3C 0T3r  
  A (21)accrual concept 应计概念   9)h"-H;5:  
  A (22)accrual expenses 应计费用   & DS/v)]  
  A (23)acid test ration 速动比率(酸性测试比率)   \S"isz  
  A (24)acquisition 购置   HCIU!4rH  
  A (25)acquisition accounting 收购会计   ]tim,7s  
  A (26)activity based accounting 作业基础成本计算   `}D,5^9]  
  A (27)adjusting events 调整事项   c/:b.>W  
  A (28)administrative expenses 行政管理费   ])[[ V!1  
  A (29)advice note 发货通知   Z]A{ d[  
  A (30)amortization 摊销   0%3 2=k7O[  
  A (31)analytical review 分析性检查   Mc? Qx  
  A (32)annual equivalent cost 年度等量成本法   L 8c0lx}Nn  
  A (33)annual report and accounts 年度报告和报表   e|g5=2(Pr&  
  A (34)appraisal cost 检验成本   &9.Cl;I  
  A (35)appropriation account 盈余分配账户   MS nG3]{z  
  A (36)articles of association 公司章程细则   u]g%@3Pn  
  A (37)assets 资产   e+=y*OmQ  
  A (38)assets cover 资产保障   jrCfWa}z  
  A (39)asset value per share 每股资产价值   jSJqE _1  
  A (40)associated company 联营公司   |O{m2Fi  
  A (41)attainable standard 可达标准   5^}\4.eXo  
A9[ F  
 A (42)attributable profit 可归属利润   ;d@#XIS&-(  
  A (43)audit 审计   =h-U  
  A (44)audit report 审计报告   4`lLf  
  A (45)auditing standards 审计准则   C+* d8_L  
  A (46)authorized share capital 额定股本   To\QjP-  
  A (47)available hours 可用小时   dhC$W!N7!  
  A (48)avoidable costs 可避免成本 "x#-s Z=  
  B (49)back-to-back loan 易币贷款   1;JEc9# h  
  B (50)backflush accounting 倒退成本计算   jkQ*D(;p  
  B (51)bad debts 坏帐   u^^vB\"^  
  B (52)bad debts ratio 坏帐比率   [NF'oRRD9s  
  B (53)bank charges 银行手续费   <3oWEm  
  B (54)bank overdraft 银行透支   ~jWn4 \  
  B (55)bank reconciliation 银行存款调节表   ]N/=Dd+|  
  B (56)bank statement 银行对账单   ; 8_{e3s  
  B (57)bankruptcy 破产   q?H|o(  
  B (58)basis of apportionment 分摊基础   S~<$H y*kh  
  B (59)batch 批量   hM_lsc  
  B (60)batch costing 分批成本计算   bpOYHc6,*`  
  B (61)beta factor B(市场)风险因素    |{&{  
  B (62)bill 账单   rExnxQ<e  
  B (63)bill of exchange 汇票   'Y?"{HZ  
  B (64)bill of landing 提单   *o]L|Vu  
  B (65)bill of materials 用料预计单   ;RH;OE,A  
  B (66)bill payable 应付票据   bc*X/).  
  B (67)bill receivable 应收票据   fIM,lt  
  B (68)bin card 存货记录卡   Vk` h2B V  
  B (69)bonus 红利   _Mi5g_  
  B (70)book-keeping 薄记   Oylf<&knF\  
  B (71)Boston classification 波士顿分类   goLL;AL  
  B (72)breakeven chart 保本图   oF vfCrd  
  B (73)breakeven point 保本点   ]q\b,)4 e  
  B (74)breaking-down time 复位时间   2_)\a(.Qu  
  B (75)budget 预算   x" 7H5<  
  B (76)budget center 预算中心   M "ui0 ac  
  B (77)budget cost allowance 预算成本折让   *tGY6=7O  
  B (78)budget manual 预算手册   +[Dx ?XM  
  B (79)budget period 预算期间   bes<qy  
  B (80)budgetary control 预算控制   QfmJn((  
  B (81)budgeted capacity 预算生产能力   yyR0]NzYUD  
  B (82)burden 制造费用   MO[2~`,Q!  
  B (83)business center 经营中心   HUcq% .  
  B (84)business entity 营业个体   !d'GE`w T  
  B (85)business unit 经营单位   Plc-4y1  
 B (86)buy-out management 管理性购买产权   dLH(D: `  
  B (87)by-product 副产品 sZ'nY o  
  C (88)called-up share capital 催缴股本   a a< 8,;  
  C (89)capacity 生产能力   t1]K<>g  
  C (90)capacity ratios 生产能力比率   %J#YM'g  
  C (91)capital 资本   bjyZk_\  
  C (92)capital assets pricing model资本资产计价模式   -6Z\qxKqZ  
  C (93)capital commitment 承诺资本   },uF 4M.K  
  C (94)capital employed 已运用的资本   f0!))/rSD  
  C (95)capital expenditure 资本支出   ,yC-+VL  
  C (96)capital expenditureauthorization 资本支出核准    ;i4Q|  
  C (97)capital expenditure control 资本支出控制   GeI-\F7b  
  C (98)capital expenditure proposal资本支出申请   5sdn[Tt##  
  C (99)capital funding planning 资本基金筹集计划   /{Is0+)  
  C (100)capital gain 资本收益   y@1+I ~@  
  C (101)capital investment appraisal资本投资评估   {vs uPY  
  C (102)capital maintenance 资本保全   i|c'Lbre`  
  C (103)capital resource planning 资本资源计划   hC:n5]K  
  C (104)capital surplus 资本盈余   r+'qd)  
  C (105)capital turnover 资本周转率   XFg 9P}"  
  C (106)card 记录卡   ~W*FCG# E  
  C (107)cash 现金   8<5]\X  
  C (108)cash account 现金账户   iky|Tp  
  C (109)cash book 现金账薄   xg30x C[  
  C (110)cash cow 金牛产品   0mpX)S  
  C (111)cash flow 现金流量   (DJ"WG  
  C (112)cash discounted 现金贴现   "Hya6k>j  
  C (113)cash flow budget 现金流量预算   K'55O&2  
  C (114)cash flow statement 现金流量表   phQU D  
  C (115)cash ledger 现金分类账   Y1L[;)Hn  
  C (116)cash limit 现金限额   ]E7F /O/.  
  C (117)CCA 现时成本会计   p5Z"|\  
  C (118)center 中心   czA5n  
  C (119)changeover time 变更时间   WJ$bf(X*  
  C (120)chartered entity 特许经济个体   2iHUZzz\  
  C (121)cheque 支票   r`=+L-!  
  C (122)cheque register 支票登记薄   f< ia(d  
  C (123)coin analysis 零钱分类   I?]ohG K  
  C (124)classification 分类   *lYVY) L  
  C (125)clock card 工时卡   )(A]Ln4  
  C (126)code 代码   ?:pP8/y  
  C (127)commitment accounting 承诺确认会计   l~1Oef#y  
  C (128)common cost 共同成本   EH$1fv E  
  C (129)company limited byguarantee 有限担保责任公司   Ut*`:]la  
C (130)company limited shares 股份有限公司   ICpAt~3[M  
  C (131)competitive position 竞争能力状况   Z|%_&M  
  C (132)concept 概念   Bz^jw>1b  
  C (133)conglomerate 跨行业企业   \?w2a$?6w  
  C (134)consistency concept 一致性概念   k@\ iGqo  
  C (135)consolidated accounts 合并报表   I*o()  
  C (136)consolidation accounting 合并会计   \jh'9\  
  C (137)consortium 财团   oNr-Q& C,  
  C (138)contingency plan 应急计划   Ua<5U5  
  C (139)contingent liabilities 或有负债   Ld\R:{M"  
  C (140)continuous operation 连续生产   6 rh5h:  
  C (141)contra 抵消   B%" d~5Y  
  C (142)contract cost 合同成本   Bu#E9hJFvA  
  C (143)contract costing 合同成本计算   kv]~'Srk  
  C (144)contribution 贡献毛益   bhID#&  
  C (145)contribution centre 贡献中心   \@WDV  
  C (146)contribution chart 贡献图   " f <Z=c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pyH:#5  
  C (148)contribution to salesration 贡献毛益对销售比率   gRrL[z  
  C (149)control 控制   l-fi%Z7C  
  C (150)control account 控制帐户   4 <9=5q]  
  C (151)control limits 控制限度   +?F[/?s5qz  
  C (152)controllability concept 可控制概念   ,qA(\[  
  C (153)controllable cost 可控制成本   dOa+(fMe  
  C (154)conversion cost 加工成本   'ZT^PV \  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   46$._h P  
  C (156)corporate appraisal 公司评估   -jW.TT h]  
  C (157)corporate planning 公司计划   KmMzH`t}`  
  C (158)corporate social reporting 公司社会报告   BD68$y  
  C (159)corporation 股份公司   }d&_q7L@@6  
  C (160)cost 成本   <_h~w}  
  C (161)cost account 成本帐户   Vdtry @Q  
  C (162)cost accounting 成本会计   .GV;+8HzS  
  C (163)cost accounting manual 成本手册   c$ao:nP)D  
  C (164)cost accounts calendar 成本报表的日历时间   $()5VM b  
  C (165)cost adjustment 成本调整   +lm{Olm'^  
  C (166)cost allocation 成本分配   0x'#_G65y  
  C (167)cost apportionment 成本分摊   7/!8e.M\  
  C (168)cost attribution 成本归属   t'?.8}?)I&  
  C (169)cost audit 成本审计   kr+D,h01  
  C (170)cost behaviour 成本性态   vBRQp&YwX  
  C (171)cost benefit analysis 成本效益分析   R,gR;Aarw  
  C (172)cost center 成本中心   K:!"+q  
  C (173)cost driver 成本动因
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