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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 ,FS?"Ni  
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  1.audit   审计 ,^M]yr *~  
  2.attestation   鉴证 s V&`0N  
  3.credibility   可信赖程度 i~ROQMN1  
  4.audit of financial statements 财务报表审计 *+&z|Pwv[^  
  5.agreed-upon procedures 执行商定程序 R$ v i!0  
  6.high levels of assurance 高水平保证 0ZFB4GL  
  7.compilation 编制 ,$o-C&nC  
  8.reliability 可靠性 KdS eCeddW  
  9.relevance 相关性 h FDze  
  10.professional skepticism 职业谨慎 9c:5t'Qt5.  
  11.objectivity 客观性 i~(#S8U4d  
  12. professional competence 专业胜任能力 Ep,1}Dx  
  13.Senior/CPA-in-charge 项目经理 -wBnwn-  
  14.audit engagement letter 业务约定书 8R BDJ  
  15.recurring audit 连续审计 M44_us  
  16.the client 委托人 2}ag_  
  17.change CPA 更换注册会计 kzW\z4f  
  18.the existing CPA 现任注册会计师 z{@= _5;  
  19.the successor CPA 后任注册会计师 xqU^I5Z  
  20.the preceding CPA前任注册会计师 ?UU5hek+m  
  21.issue the audit report 出具审计报告 |c]> Q  
  22.expert 专家 Xk 5oybDI  
  23.the board of directors 董事会 d|R HG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s }Xi2^x  
  25.assess material misstatement risks评估重大错报风险 J,MT^B  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'et(:}i  
  27.a general knowledge of —— 初步了解―――的情况 %+ /f'6kR  
  28.a more knowledge of—— 进一步了解的情况 m Mn 2(  
  29.the prior year‘s working papers 以前年度工作底稿 (di )`D5Q  
  30.minutes of meeting 会议纪要 a"MTQFm'  
  31.business risks 经营风险 Cb+P7[X-  
  32.appropriateness 适当性 |>M-+@g j  
  33.accounting estimate 会计估计 30t:O&2<  
  34.management representations 管理层声明 >9<_s ^_  
  35.going concern assumption 持续经营假设 R %Rv  
  36.audit plan 审计计划 7 _X&5ni  
  37.significant audit areas 重点审计领域 UeFtzty,a  
  38.error 错误 ;D6x=v=2  
  39.fraud舞弊 Y=PzN3  
  40.modified or additional procedures 修改或追加审计程序 M|$H+e } :  
  41.misappropriation of assets 侵占资产 5R$=^gE  
  42.transactions without substance 虚假交易 (D:KqGqoT  
  43.unusual pressures 异常压力 &;'w8_K"^  
  44.the suspected noncompliance 涉嫌存在违法行为 B/kcb(5v  
  45.materialiy 重要性 {\ A _%  
  46.exceed the materiality level 超过重要性水平 n5/ZJur  
  47.approach the materiality level 接近重要性水平 kO /~i  
  48.an acceptably low level 可接受水平 Ky =(urAd  
  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 g-4gI\  
  50.misstatements or omissions 错报或漏报 h[vAU 9f)  
  51.aggregate 总计 2l]C55p)s  
  52.subsequent events 期后事项 )G}sb*+v?  
  53.adjust the financial statements 调整财务报表 g{rt^B  
  54.perform additional audit procedures 实施追加的审计程序 [N' r3  
  55.audit risk 审计风险 $IZ *|>(  
  56.detection risk 检查风险 2 rbX8Y  
  57.inappropriate audit opinion 不适当的审计意见 :7zI3Ml@7  
  58.material misstatement 重大的错报 7{?lEQ&UE  
  59.tolerable misstatement 可容忍错报 ^!zJf7(+<>  
  60.the acceptable level of detection risk 可接受的检查风险 c80"8r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !pE>O-| K  
  62.simall business 小规模企业 +H5 jRw  
  63.accounting system 会计系统 _N[^Hl`\  
  64.test of control 控制测试 {X{01j};8  
  65.walk-through test 穿行测试 bcGn8  
  66.communication 沟通 p{('KE)  
  67.flow chart 流程图 iPRJA{$b_  
  68.reperformance of internal control 重新执行 1q;I7_{ 2  
  69.audit evidence 审计证据 @]}Qh;a~  
  70.substantive procedures 实质性程序 n^g-`  
  71.assertions 认定 /3xFd)|Ds  
  72.esistence 存在 d!a2[2Us  
  73.occurrence 发生 o(S^1j5  
  74.completeness 完整性 0TuNA\Ug+  
  75.rights and obligations 权利和义务 $D0)j(v  
  76.valuation and allocation 计价和分摊  |V*e2w  
  77.cutoff 截止 (7 ] \p  
  78.accuracy 准确性 %'K +$  
  79.classification 分类 0  /D5  
  80.inspection 检查 /9t*CEu\  
  81.supervision of counting 监盘 \oD=X}UQw(  
  82.observation 观察 5d!z<{ `  
  83.confirmation 函证 2/a04qA#  
  84.computation 计算 URj% J/jD  
  85.analytical procedures 分析程序 o =jX  
  86.vouch 核对 lcuH]z  
  87.trace 追查 ]lG_rGw  
  88.audit sampling 审计抽样 tPMg Z  
  89.error 误差 Z=1,<ydKV  
  90.expected error 预期误差 d@`-!"  
  91.population 总体 $P1d#;rb%  
  92.sampling risk 抽样风险 w|3fioLs  
  93.non- sampling risk 非抽样风险 3 8ls 4v3  
  94.sampling unit 抽样单位 Rwi5+;N  
  95.statistical sampling 统计抽样 ]J0Y^dM  
  96.tolerable error 可容忍误差 Cys/1DkE  
  97.the risk of under reliance 信赖不足风险 `rRg(fCN!M  
  98.the risk of over reliance 信赖过度风险 NR@SDW  
  99.the risk of incorrect rejection 误拒风险 $[L)f| l  
  100. the risk of incorrect acceptance 误受风险 )Uoe ~\  
  101.working trial balance 试算平衡表 'p{Y{ $Q  
  102.index and cross-referencing 索引和交叉索引 ).@)t:uNa  
  103.cash receipt 现金收入 Jq=>H@il  
  104.cash disbursement 现金支出 j+ T\c2d  
  105.bank statement 银行对账单 _ 3-,3ia  
  106.bank reconciliation 银行存款余额调节表 _cnrGi}T  
  107.balance sheet date 资产负债表日 &  t @  
  108.net realizable value 可变现净值 s^x , S  
  109.storeroom 仓库 d&3I>E $UP  
  110.sale invoice 销售发票 $;g%S0:3)  
  111.price list 价目表 :5qqu{GL  
  112.positive confirmation request 积极式询证函 xf3/<x!B  
  113.negative confirmation request 消极式询证函 YH:W]  
  114.purchase requisition 请购单 kdZ-<O7@  
  115.receiving report 验收报告 CH|g   
  116.gross margin 毛利 LVz%$Cq,0  
  117.manufacturing overhead 制造费用 DrYoC7   
  118.material requisition 领料单 SJY"]7  
  119.inventory-taking 存货盘点 374_G?t&  
  120.bond certificate 债券 Zzzi\5&gU  
  121.stock certificate 股票 ,YuWz$aF{  
  122.audit report 审计报告 9 /^Bj  
  123.entity 被审计单位 ;L/T}!Dx  
  124.addressee of the audit report 审计报告的收件人 n ;$}pg ~  
  125.unqualified opinion 无保留意见 ok W)s*7  
  126.qualified opinion 保留意见 FPM}:c4  
  127.disclaimer of opinion 无法表示意见 , _7tRkn  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :X'U`jE  
  A (2)absorbed overhead 已吸收制造费用 qy0_1xT-  
  A (3)absorption costing 吸收成本计算 d+wNGN  
  A (4)account 账户,报表   7H@Cy}a  
  A (5)accounting postulate 会计假设   N"Nd$4  
  A (6)accounting series release 会计公告文件   -O,O<tOm  
  A (7)accounting valuation 会计计价   fn"jYSy  
  A (8)account sale 承销清单 s(DaPhL6Qm  
  A (9)accountability concept 经营责任概念   H'(o}cn7~  
  A (10)accountancy 会计职业   GA*Khqdid  
  A (11)accountant 会计师   f0s<Y  
  A (12)accounting 会计   - G2M;]Cn  
  A (13)agency cost 代理成本   ]k%KTvX*G  
  A (14)accounting bases 会计基础   4pHPf<6  
  A (15)accounting manual 会计手册   &-. eu  
  A (16)accounting period 会计期间   w6%CB E2  
  A (17)accounting policies 会计方针   >w2WyYJYH  
  A (18)accounting rate of return 会计报酬率   ~+NFWNgN  
  A (19)accounting reference date 会计参照日   "7u"d4h-:(  
  A (20)accounting reference period 会计参照期间   (VF4]  
  A (21)accrual concept 应计概念   7QRvl6cv  
  A (22)accrual expenses 应计费用   ?&bVe__  
  A (23)acid test ration 速动比率(酸性测试比率)   x>/@Z6Wxz  
  A (24)acquisition 购置   7=[O6<+o  
  A (25)acquisition accounting 收购会计   t7`Pw33#kY  
  A (26)activity based accounting 作业基础成本计算   2nz'/ G  
  A (27)adjusting events 调整事项   y8 u)Q  
  A (28)administrative expenses 行政管理费   IF21T  
  A (29)advice note 发货通知   e Eb1R}@  
  A (30)amortization 摊销   /3HWP`<x  
  A (31)analytical review 分析性检查   fP4IOlHkE  
  A (32)annual equivalent cost 年度等量成本法   Zvw3C%In  
  A (33)annual report and accounts 年度报告和报表   @9Pn(fd]  
  A (34)appraisal cost 检验成本   wUPywV1UO  
  A (35)appropriation account 盈余分配账户   [A/+tv  
  A (36)articles of association 公司章程细则   Z["nY&.sI  
  A (37)assets 资产   g KY ,G  
  A (38)assets cover 资产保障   -D':7!@  
  A (39)asset value per share 每股资产价值   (N>ew)Ke  
  A (40)associated company 联营公司   0a-:x4  
  A (41)attainable standard 可达标准   z Clm'X/  
D,R2wNF  
 A (42)attributable profit 可归属利润   iPL'JVPZ  
  A (43)audit 审计   ].+G-<.:  
  A (44)audit report 审计报告   "S} hcAL/  
  A (45)auditing standards 审计准则   dD2e"OIX  
  A (46)authorized share capital 额定股本   {Ao^3vB  
  A (47)available hours 可用小时   @(5RAYRV  
  A (48)avoidable costs 可避免成本 p%qL0   
  B (49)back-to-back loan 易币贷款   tQ<2K*3]  
  B (50)backflush accounting 倒退成本计算   m!>'}z  
  B (51)bad debts 坏帐   -5*;J&.   
  B (52)bad debts ratio 坏帐比率   ]=$ ay0HC  
  B (53)bank charges 银行手续费   -]MP,P%  
  B (54)bank overdraft 银行透支   y#W8] <dS"  
  B (55)bank reconciliation 银行存款调节表   |?Uc:VFF  
  B (56)bank statement 银行对账单   U.9nHo{  
  B (57)bankruptcy 破产   9W r(w  
  B (58)basis of apportionment 分摊基础   fmyS# 6"  
  B (59)batch 批量   ]$*_2V3VA$  
  B (60)batch costing 分批成本计算   ~}l,H:jk@  
  B (61)beta factor B(市场)风险因素   T$B4DQ  
  B (62)bill 账单   eEFT(e5.>3  
  B (63)bill of exchange 汇票   h$h`XBVZe;  
  B (64)bill of landing 提单   s8O+&^(U  
  B (65)bill of materials 用料预计单   g9Qxf%}  
  B (66)bill payable 应付票据   I!#^F 1p1  
  B (67)bill receivable 应收票据   U?C{. @#w  
  B (68)bin card 存货记录卡   r>eXw5Pr7  
  B (69)bonus 红利   gVWLY;c 3}  
  B (70)book-keeping 薄记   'vClZGQ1  
  B (71)Boston classification 波士顿分类   aM1JG$+7G  
  B (72)breakeven chart 保本图   :Bc;.%  
  B (73)breakeven point 保本点   !ry+ r!"  
  B (74)breaking-down time 复位时间   +N!{(R:"v}  
  B (75)budget 预算   Vp94mi#L }  
  B (76)budget center 预算中心   Za?&\  
  B (77)budget cost allowance 预算成本折让   aB_z4dqwU  
  B (78)budget manual 预算手册   f%l#g]]  
  B (79)budget period 预算期间   jC7XdYp  
  B (80)budgetary control 预算控制   XV!EjD~q  
  B (81)budgeted capacity 预算生产能力   M_uij$1-  
  B (82)burden 制造费用   gQG iph |  
  B (83)business center 经营中心   4<HJD&@V  
  B (84)business entity 营业个体   6g&nnA  
  B (85)business unit 经营单位   Q&;qFv5-l  
 B (86)buy-out management 管理性购买产权   ;sJ2K"c  
  B (87)by-product 副产品 t`{Fnf  
  C (88)called-up share capital 催缴股本   rrq-so1u}  
  C (89)capacity 生产能力   ^9E(8D D  
  C (90)capacity ratios 生产能力比率   (J#3+I  
  C (91)capital 资本   L0~O6*b k  
  C (92)capital assets pricing model资本资产计价模式   $*ZHk0 7x  
  C (93)capital commitment 承诺资本   v#G ^W  
  C (94)capital employed 已运用的资本   Hn.UJ4V  
  C (95)capital expenditure 资本支出   34+}u,=  
  C (96)capital expenditureauthorization 资本支出核准   ak&v/%N  
  C (97)capital expenditure control 资本支出控制   l"#,O$x"#@  
  C (98)capital expenditure proposal资本支出申请   osI(g'Xb  
  C (99)capital funding planning 资本基金筹集计划   , iy   
  C (100)capital gain 资本收益   1j(,VW  
  C (101)capital investment appraisal资本投资评估   Wn5]2D\vkT  
  C (102)capital maintenance 资本保全   Reo0ZU>  
  C (103)capital resource planning 资本资源计划   &Gl&m@-j  
  C (104)capital surplus 资本盈余   RT9@&5>il  
  C (105)capital turnover 资本周转率   d_hcv|%  
  C (106)card 记录卡   4[wP$  
  C (107)cash 现金   Q0q$ZK6C  
  C (108)cash account 现金账户   F*H}5yBp_:  
  C (109)cash book 现金账薄    QkAwG[4  
  C (110)cash cow 金牛产品   :4d7%q  
  C (111)cash flow 现金流量   l{g( z !  
  C (112)cash discounted 现金贴现    X'<xw  
  C (113)cash flow budget 现金流量预算   9IV WbJ  
  C (114)cash flow statement 现金流量表   J>Ha$1}u/  
  C (115)cash ledger 现金分类账   i&KODhMpP  
  C (116)cash limit 现金限额   +f+yh0Dj  
  C (117)CCA 现时成本会计   fZC,%p  
  C (118)center 中心   sjGZ ,?%  
  C (119)changeover time 变更时间   yuB BO:\.  
  C (120)chartered entity 特许经济个体   }v Im C [  
  C (121)cheque 支票   1g+<`1=KT  
  C (122)cheque register 支票登记薄   4{pa`o3  
  C (123)coin analysis 零钱分类   9OBPFF  
  C (124)classification 分类   -D(!B56_  
  C (125)clock card 工时卡   /j As`"U  
  C (126)code 代码   :W"ITY(  
  C (127)commitment accounting 承诺确认会计   ,8 seoX^  
  C (128)common cost 共同成本   O&uOm:/(  
  C (129)company limited byguarantee 有限担保责任公司   AH+J:8k  
C (130)company limited shares 股份有限公司   )ej8vm  
  C (131)competitive position 竞争能力状况   |)?T([  
  C (132)concept 概念   kLP^q+$u)!  
  C (133)conglomerate 跨行业企业   z7o5 9&  
  C (134)consistency concept 一致性概念   cA kw5}P   
  C (135)consolidated accounts 合并报表   oZCO$a  
  C (136)consolidation accounting 合并会计   "-sz7}Mb  
  C (137)consortium 财团   ;a"Ukh  
  C (138)contingency plan 应急计划   5o*x?P!$  
  C (139)contingent liabilities 或有负债   |rQ;|+.  
  C (140)continuous operation 连续生产   9)qx0  
  C (141)contra 抵消   YuZnuI@m9  
  C (142)contract cost 合同成本   A yDK-8a  
  C (143)contract costing 合同成本计算   #XZ?,neY  
  C (144)contribution 贡献毛益   l3,|r QD  
  C (145)contribution centre 贡献中心   !*;)]j  
  C (146)contribution chart 贡献图   ak zb<aT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >8Y >B)  
  C (148)contribution to salesration 贡献毛益对销售比率   D? ($R9t  
  C (149)control 控制   smggr{-  
  C (150)control account 控制帐户   p|%)uA3'/  
  C (151)control limits 控制限度   fi1UUJ0 U;  
  C (152)controllability concept 可控制概念   Y]PZ| G)  
  C (153)controllable cost 可控制成本   }PVB+i M  
  C (154)conversion cost 加工成本   ?QgWW  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?`xId;}J#7  
  C (156)corporate appraisal 公司评估   Kfh"XpWc$  
  C (157)corporate planning 公司计划   uB BE!w_  
  C (158)corporate social reporting 公司社会报告   q!n|Ju<  
  C (159)corporation 股份公司   5o?bF3  
  C (160)cost 成本   qluyJpt  
  C (161)cost account 成本帐户   P;GUGG*W  
  C (162)cost accounting 成本会计   tF 4"28"h  
  C (163)cost accounting manual 成本手册   DIY WFVh  
  C (164)cost accounts calendar 成本报表的日历时间   > 01k u  
  C (165)cost adjustment 成本调整   ZHT.+X:_  
  C (166)cost allocation 成本分配   ]Q+Tm2{  
  C (167)cost apportionment 成本分摊   V>hy5hDpH  
  C (168)cost attribution 成本归属   R!O'DM+  
  C (169)cost audit 成本审计   UU_k"D~  
  C (170)cost behaviour 成本性态   >.A{=?   
  C (171)cost benefit analysis 成本效益分析   B N=,>-O%  
  C (172)cost center 成本中心   ]du pU"VV  
  C (173)cost driver 成本动因
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