论坛风格切换切换到宽版
  • 2730阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
rjHL06qE  
fo@ 2@  
注会《审计》英语常用词汇 :=3Ty]e  
0j@gC0xu)|  
v@(Y:\>  
  1.audit   审计 RX3P %xZ  
  2.attestation   鉴证 gZ8n[zxf6  
  3.credibility   可信赖程度 ;rC)*=4#  
  4.audit of financial statements 财务报表审计 $# klgiL  
  5.agreed-upon procedures 执行商定程序 p'tB4V qT  
  6.high levels of assurance 高水平保证 ~ (I'm[  
  7.compilation 编制 !36jtKdM  
  8.reliability 可靠性 *z&m=G\  
  9.relevance 相关性 D-J G0.@  
  10.professional skepticism 职业谨慎 !Nua  
  11.objectivity 客观性 ))JbROBU,  
  12. professional competence 专业胜任能力 b\& |030+  
  13.Senior/CPA-in-charge 项目经理 VPBlU  
  14.audit engagement letter 业务约定书 9x$Kb7'F  
  15.recurring audit 连续审计 ;n0VF77>O  
  16.the client 委托人 lC) :$W  
  17.change CPA 更换注册会计 /i.3v45t"  
  18.the existing CPA 现任注册会计师 *uoc;6  
  19.the successor CPA 后任注册会计师 w_4/::K*  
  20.the preceding CPA前任注册会计师 5F&xU$$a-  
  21.issue the audit report 出具审计报告 ~?`V$G=?,  
  22.expert 专家 0Rgo#`7l  
  23.the board of directors 董事会 5'*v -l,[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #[=%+*Q  
  25.assess material misstatement risks评估重大错报风险 9=D09@A%e  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W(.q. Sx>  
  27.a general knowledge of —— 初步了解―――的情况 6_1v~#  
  28.a more knowledge of—— 进一步了解的情况 2?J[D7  
  29.the prior year‘s working papers 以前年度工作底稿 XpS].P9  
  30.minutes of meeting 会议纪要 `0'Bg2'  
  31.business risks 经营风险 AT$eTZ]M  
  32.appropriateness 适当性 *PEk+e  
  33.accounting estimate 会计估计 &b~if}vcb  
  34.management representations 管理层声明 ~ A?  
  35.going concern assumption 持续经营假设 BUhLAO  
  36.audit plan 审计计划 Teo &V  
  37.significant audit areas 重点审计领域 , z8<[Q-#  
  38.error 错误 ] A.:8;  
  39.fraud舞弊 l.gt+e  
  40.modified or additional procedures 修改或追加审计程序 "kH Ft|%@  
  41.misappropriation of assets 侵占资产 ,-({m'  
  42.transactions without substance 虚假交易 ! 3&_#VO  
  43.unusual pressures 异常压力 57PoJ+  
  44.the suspected noncompliance 涉嫌存在违法行为 n_ORD@$]  
  45.materialiy 重要性 vMT:j  
  46.exceed the materiality level 超过重要性水平 /8](M5X]f  
  47.approach the materiality level 接近重要性水平 uj 6dP  
  48.an acceptably low level 可接受水平 &\[3m^L  
  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 m 3k}iIU7  
  50.misstatements or omissions 错报或漏报 r92C^h0  
  51.aggregate 总计 1"7Rs}l7  
  52.subsequent events 期后事项 B}Lz#'5_  
  53.adjust the financial statements 调整财务报表 =gG_ %]``R  
  54.perform additional audit procedures 实施追加的审计程序 L&*/ s&>b  
  55.audit risk 审计风险 wlvhDJ  
  56.detection risk 检查风险 #I]5)XT  
  57.inappropriate audit opinion 不适当的审计意见 LY> -kz]  
  58.material misstatement 重大的错报 .@7J8FS*  
  59.tolerable misstatement 可容忍错报 0qND2_  
  60.the acceptable level of detection risk 可接受的检查风险 X }UR\8g  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <]9%Pm#X  
  62.simall business 小规模企业 Nw 74T  
  63.accounting system 会计系统 ? dD<KCbP,  
  64.test of control 控制测试 iobL6SUZ  
  65.walk-through test 穿行测试 AL(YQ )-Cg  
  66.communication 沟通 !+Ia#(  
  67.flow chart 流程图 UBN^dbP*  
  68.reperformance of internal control 重新执行 gtizgUS7  
  69.audit evidence 审计证据 dM|&Y6  
  70.substantive procedures 实质性程序 kaK0'l2%  
  71.assertions 认定 $]H^?  
  72.esistence 存在 $%*E)~  
  73.occurrence 发生 eJh4hp;x  
  74.completeness 完整性 SiBhf3   
  75.rights and obligations 权利和义务 Ujw J}j  
  76.valuation and allocation 计价和分摊 7x,c)QES`  
  77.cutoff 截止 Ws_R S%  
  78.accuracy 准确性 _!m_s5{  
  79.classification 分类 HkgmZw,  
  80.inspection 检查 4s{_(gy  
  81.supervision of counting 监盘 Zjo8/  
  82.observation 观察 XI>|"*-l  
  83.confirmation 函证 Lbo8> L(  
  84.computation 计算 aa hAUhF  
  85.analytical procedures 分析程序 }M9R5!=q  
  86.vouch 核对 Q"2t :  
  87.trace 追查 Km)5;BQxg  
  88.audit sampling 审计抽样 )T4%}$(  
  89.error 误差 hX?rIx  
  90.expected error 预期误差 ML6V,-KU  
  91.population 总体  }YPW@g  
  92.sampling risk 抽样风险 %FN3/iM  
  93.non- sampling risk 非抽样风险 ,}9G| $  
  94.sampling unit 抽样单位 8UA bTqB-  
  95.statistical sampling 统计抽样 %&D,|Yl6  
  96.tolerable error 可容忍误差 pH#*:v!)  
  97.the risk of under reliance 信赖不足风险 $-Ud&sjn  
  98.the risk of over reliance 信赖过度风险 [P'crV,m  
  99.the risk of incorrect rejection 误拒风险 |sa{!tKJ  
  100. the risk of incorrect acceptance 误受风险 ^iWcuh_n  
  101.working trial balance 试算平衡表 u9d4zR  
  102.index and cross-referencing 索引和交叉索引 @PYCl  
  103.cash receipt 现金收入 l?_h(Cq<  
  104.cash disbursement 现金支出 hWzjn5w3  
  105.bank statement 银行对账单 /U|>  
  106.bank reconciliation 银行存款余额调节表 ;B8 #Nf  
  107.balance sheet date 资产负债表日 X)-9u8  
  108.net realizable value 可变现净值 P|rsq|',  
  109.storeroom 仓库 lu]Z2xSv  
  110.sale invoice 销售发票 zvvF 9  
  111.price list 价目表 !^o(?1  
  112.positive confirmation request 积极式询证函 81O\BO.T  
  113.negative confirmation request 消极式询证函 mPl2y3m%  
  114.purchase requisition 请购单 jaf IKSD]%  
  115.receiving report 验收报告 $~#N1   
  116.gross margin 毛利 tb%u<jY  
  117.manufacturing overhead 制造费用 w&A &BE^O/  
  118.material requisition 领料单 m\3r<*q6  
  119.inventory-taking 存货盘点 A7{l60(5  
  120.bond certificate 债券  -uho;  
  121.stock certificate 股票 fx W,S  
  122.audit report 审计报告 $OE~0Z\0  
  123.entity 被审计单位 L&C<-BA/  
  124.addressee of the audit report 审计报告的收件人 ,I(PDlvtM  
  125.unqualified opinion 无保留意见 {l/]+8G^  
  126.qualified opinion 保留意见 eSV_.uvsb  
  127.disclaimer of opinion 无法表示意见 0SoU\/kUi  
  128.adverse opinion 否定意见
] D(laqS;"  
iSm5k:7  
A (1)ABC 作业基础成本计算   $!+t2P@d.5  
  A (2)absorbed overhead 已吸收制造费用 auV'`PR  
  A (3)absorption costing 吸收成本计算 UfE41el:  
  A (4)account 账户,报表   MNy)= d&<P  
  A (5)accounting postulate 会计假设   (9;qV:0`  
  A (6)accounting series release 会计公告文件   ?DAW~+,!7o  
  A (7)accounting valuation 会计计价   2TR l @  
  A (8)account sale 承销清单 HA +EuQE"  
  A (9)accountability concept 经营责任概念   (<u3<40[YN  
  A (10)accountancy 会计职业   n+5X*~D  
  A (11)accountant 会计师   /0w?"2-  
  A (12)accounting 会计   $6~ \xe=  
  A (13)agency cost 代理成本   ##%R|P3  
  A (14)accounting bases 会计基础   1[QH68  
  A (15)accounting manual 会计手册   \ 2Jr( ?U  
  A (16)accounting period 会计期间   lX)RG*FlTC  
  A (17)accounting policies 会计方针   ya+eGD@N':  
  A (18)accounting rate of return 会计报酬率   M4;A4V=W  
  A (19)accounting reference date 会计参照日   i-Le&  
  A (20)accounting reference period 会计参照期间   Y0kDHG  
  A (21)accrual concept 应计概念   @$5!  
  A (22)accrual expenses 应计费用   T>"GH M  
  A (23)acid test ration 速动比率(酸性测试比率)   wH:'5+u:6  
  A (24)acquisition 购置   ^':Az6Z  
  A (25)acquisition accounting 收购会计   MoKGnb  
  A (26)activity based accounting 作业基础成本计算   ` ,B&oV>  
  A (27)adjusting events 调整事项   ?0Xt|  
  A (28)administrative expenses 行政管理费   UOWOOdWS B  
  A (29)advice note 发货通知   8}Pd- .se  
  A (30)amortization 摊销   |+?ABPk"  
  A (31)analytical review 分析性检查   /]/3)@wT  
  A (32)annual equivalent cost 年度等量成本法   !fFmQ\|)4S  
  A (33)annual report and accounts 年度报告和报表   {J:ZM"GS  
  A (34)appraisal cost 检验成本   @IaK:  
  A (35)appropriation account 盈余分配账户   {.W$<y (j7  
  A (36)articles of association 公司章程细则    F8q&v"  
  A (37)assets 资产   4<`x*8` ,  
  A (38)assets cover 资产保障   By3/vb)M5  
  A (39)asset value per share 每股资产价值   '/gw`MJ  
  A (40)associated company 联营公司   `r; .  
  A (41)attainable standard 可达标准   2<$C6J0HM  
&Wj %`T{  
 A (42)attributable profit 可归属利润   8aCa(Xu(H  
  A (43)audit 审计   /2,s-^  
  A (44)audit report 审计报告   i8$tId  
  A (45)auditing standards 审计准则   Z`fm;7NiVG  
  A (46)authorized share capital 额定股本   Ji7%=_@'-#  
  A (47)available hours 可用小时   %@<}z|.4  
  A (48)avoidable costs 可避免成本 oa:GGW4Q  
  B (49)back-to-back loan 易币贷款   c;,jb  
  B (50)backflush accounting 倒退成本计算   ]xf lfZ  
  B (51)bad debts 坏帐   4m%RD&ZN  
  B (52)bad debts ratio 坏帐比率   H6<\7W89y  
  B (53)bank charges 银行手续费   `pp"htm   
  B (54)bank overdraft 银行透支   M ) 9Ss  
  B (55)bank reconciliation 银行存款调节表   T-=sC=sS,  
  B (56)bank statement 银行对账单   ojO<sT:by  
  B (57)bankruptcy 破产   u7!X#<  
  B (58)basis of apportionment 分摊基础   y8U|A0@$`  
  B (59)batch 批量   cad%:%p  
  B (60)batch costing 分批成本计算   S3-3pJ]~Zk  
  B (61)beta factor B(市场)风险因素   Or&TGwo I  
  B (62)bill 账单   u1y c  
  B (63)bill of exchange 汇票   *iB_$7n`  
  B (64)bill of landing 提单   @DT${,.49  
  B (65)bill of materials 用料预计单   ; 4nz'9+  
  B (66)bill payable 应付票据   2Y &QJon)  
  B (67)bill receivable 应收票据   A7.$soI\  
  B (68)bin card 存货记录卡   imdfin?=   
  B (69)bonus 红利   zJ42%0g  
  B (70)book-keeping 薄记   3=!\>0;E-  
  B (71)Boston classification 波士顿分类   &3VR)Bxn  
  B (72)breakeven chart 保本图   sL;qC\S  
  B (73)breakeven point 保本点   ,HXY|fYr  
  B (74)breaking-down time 复位时间   Lwgk}!KR  
  B (75)budget 预算   ya]CxnKR3  
  B (76)budget center 预算中心   7O{c>@\  
  B (77)budget cost allowance 预算成本折让   n !mtMPH$  
  B (78)budget manual 预算手册   >Pv#)qtm  
  B (79)budget period 预算期间   y\Z7]LHCqw  
  B (80)budgetary control 预算控制   ^{8 r(1,  
  B (81)budgeted capacity 预算生产能力   T78`~-D4<  
  B (82)burden 制造费用   jGM~(;iw6i  
  B (83)business center 经营中心   e:IUO1#  
  B (84)business entity 营业个体   sfez0Uqe.~  
  B (85)business unit 经营单位   *a xOen  
 B (86)buy-out management 管理性购买产权   I%(`2 rD8G  
  B (87)by-product 副产品 ZK))91;v  
  C (88)called-up share capital 催缴股本   a4FvQH#j  
  C (89)capacity 生产能力   sHO6y0P  
  C (90)capacity ratios 生产能力比率   > TG:}H(J  
  C (91)capital 资本   sW 7R&t!G  
  C (92)capital assets pricing model资本资产计价模式   8$<jd^w  
  C (93)capital commitment 承诺资本   c@)k#/[[b  
  C (94)capital employed 已运用的资本   vj<HthC.k  
  C (95)capital expenditure 资本支出   v\ggFrG]  
  C (96)capital expenditureauthorization 资本支出核准   y5>859"h  
  C (97)capital expenditure control 资本支出控制   XA} !  
  C (98)capital expenditure proposal资本支出申请   7g3vh%G.  
  C (99)capital funding planning 资本基金筹集计划   A P><l@  
  C (100)capital gain 资本收益   q#Az\B:  
  C (101)capital investment appraisal资本投资评估   +\G/j]3f  
  C (102)capital maintenance 资本保全   WE \912j  
  C (103)capital resource planning 资本资源计划   ]ERPWW;^  
  C (104)capital surplus 资本盈余   ZRO   
  C (105)capital turnover 资本周转率   W0eb9g`s  
  C (106)card 记录卡   *+h2,Z('a  
  C (107)cash 现金   3dNOXk, #  
  C (108)cash account 现金账户   )BudV zg  
  C (109)cash book 现金账薄   po+>83/!oq  
  C (110)cash cow 金牛产品   R[5*]$(b  
  C (111)cash flow 现金流量   qsXK4`  
  C (112)cash discounted 现金贴现   !"B 0z+O>  
  C (113)cash flow budget 现金流量预算   U/&!F  
  C (114)cash flow statement 现金流量表   p=jD "lq  
  C (115)cash ledger 现金分类账   N ~L3 9  
  C (116)cash limit 现金限额   2MmqGB}YcW  
  C (117)CCA 现时成本会计   DLe?@R5  
  C (118)center 中心   )s1W)J?8  
  C (119)changeover time 变更时间   V*SKWP  
  C (120)chartered entity 特许经济个体   W!4(EdT*Cq  
  C (121)cheque 支票   <*0^X%Vf\  
  C (122)cheque register 支票登记薄   }| MG YS)  
  C (123)coin analysis 零钱分类   Epsc2TuH7  
  C (124)classification 分类   ac6Lv}w_  
  C (125)clock card 工时卡   B<(v\=xZ  
  C (126)code 代码   Az[Yvu'<  
  C (127)commitment accounting 承诺确认会计   8r(S=dA  
  C (128)common cost 共同成本   TO.?h!  
  C (129)company limited byguarantee 有限担保责任公司   ['j_W$8n  
C (130)company limited shares 股份有限公司   *@|d7aiO  
  C (131)competitive position 竞争能力状况   w;}pebL:  
  C (132)concept 概念   J_]?.V*A  
  C (133)conglomerate 跨行业企业   gJ cf~@s  
  C (134)consistency concept 一致性概念   Am&/K\ O  
  C (135)consolidated accounts 合并报表   sG*1?  
  C (136)consolidation accounting 合并会计   ENm\1  
  C (137)consortium 财团   B P%>J^  
  C (138)contingency plan 应急计划   Alaq![7MDP  
  C (139)contingent liabilities 或有负债   fgYdKv8  
  C (140)continuous operation 连续生产   hu.c&Q>  
  C (141)contra 抵消   wmdv AMN  
  C (142)contract cost 合同成本   % \Nfj) 9  
  C (143)contract costing 合同成本计算   E]V:@/(M'  
  C (144)contribution 贡献毛益   XzGPBi  
  C (145)contribution centre 贡献中心   Q9=vgOW+  
  C (146)contribution chart 贡献图   >Du5B&41  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   V6Ie\+@.\  
  C (148)contribution to salesration 贡献毛益对销售比率   IT]D;  
  C (149)control 控制   )?RR1P-ID  
  C (150)control account 控制帐户   X(kyu ,w  
  C (151)control limits 控制限度   !7t,(Id8  
  C (152)controllability concept 可控制概念   SbU=Lkx#  
  C (153)controllable cost 可控制成本   H5uW I  
  C (154)conversion cost 加工成本   nBv|5$w:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   z(L\I  
  C (156)corporate appraisal 公司评估   '>-  C!\t  
  C (157)corporate planning 公司计划   5fuOl-M0W  
  C (158)corporate social reporting 公司社会报告   )MqF~[k<-  
  C (159)corporation 股份公司   /M(FuV  
  C (160)cost 成本   V~M>K-AL  
  C (161)cost account 成本帐户   YqwDvJWX  
  C (162)cost accounting 成本会计   &*iar+vr  
  C (163)cost accounting manual 成本手册   67Rsd2   
  C (164)cost accounts calendar 成本报表的日历时间   c<)C3v  
  C (165)cost adjustment 成本调整   R}7>*&S :  
  C (166)cost allocation 成本分配   ;i?Ao:]  
  C (167)cost apportionment 成本分摊   $ KQ7S>T  
  C (168)cost attribution 成本归属   Cp(,+ dD  
  C (169)cost audit 成本审计   GY 4?}T^s  
  C (170)cost behaviour 成本性态   T ) T0.c  
  C (171)cost benefit analysis 成本效益分析   Es<id}`  
  C (172)cost center 成本中心   hyv*+FV;  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个