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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 gW* ee  
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  1.audit   审计 ~I'Z=Wo  
  2.attestation   鉴证 Ex*g>~e  
  3.credibility   可信赖程度 s )To#  
  4.audit of financial statements 财务报表审计 ]|732Z  
  5.agreed-upon procedures 执行商定程序 _abVX#5<  
  6.high levels of assurance 高水平保证 fS un{?{  
  7.compilation 编制 |d:URuG~:I  
  8.reliability 可靠性 />n0&~k[h  
  9.relevance 相关性 8 3<kaeu,^  
  10.professional skepticism 职业谨慎 [KjQW/sb'  
  11.objectivity 客观性 Th!S?{v   
  12. professional competence 专业胜任能力 m:"2I&0)WM  
  13.Senior/CPA-in-charge 项目经理 ,fYO>l';`f  
  14.audit engagement letter 业务约定书 525xm"Bs  
  15.recurring audit 连续审计 :ss9-  
  16.the client 委托人 #}jf TM  
  17.change CPA 更换注册会计 4Uwt--KtFh  
  18.the existing CPA 现任注册会计师 AV8TP-Ls+  
  19.the successor CPA 后任注册会计师 ZW\h,8%  
  20.the preceding CPA前任注册会计师 w=f8UtY9@A  
  21.issue the audit report 出具审计报告 -R\} Q"  
  22.expert 专家 [PQG]"  
  23.the board of directors 董事会 '.^JN@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j+Tk|GRab  
  25.assess material misstatement risks评估重大错报风险 1r.q]^Pq~  
  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 7,O^c +  
  27.a general knowledge of —— 初步了解―――的情况 ;M JM~\L0  
  28.a more knowledge of—— 进一步了解的情况 ;eA~z"g  
  29.the prior year‘s working papers 以前年度工作底稿 &7<~Q\XZbI  
  30.minutes of meeting 会议纪要 Wh4lz~D\@  
  31.business risks 经营风险 Xi|v!^IT  
  32.appropriateness 适当性 ]_-$  
  33.accounting estimate 会计估计 LLU>c]a  
  34.management representations 管理层声明 *&AK.n_  
  35.going concern assumption 持续经营假设 %M^bZ?  
  36.audit plan 审计计划 |a"(Ds2U  
  37.significant audit areas 重点审计领域 k}<mmKB  
  38.error 错误 F,EHZ,<V  
  39.fraud舞弊 'dht5iI;Yw  
  40.modified or additional procedures 修改或追加审计程序 )<Yy.Z_:DC  
  41.misappropriation of assets 侵占资产 RGxOb  
  42.transactions without substance 虚假交易 wicg8[T=B  
  43.unusual pressures 异常压力 ^\wosB3E  
  44.the suspected noncompliance 涉嫌存在违法行为 c76^x   
  45.materialiy 重要性 %? iE3j!q  
  46.exceed the materiality level 超过重要性水平 YE-kdzff  
  47.approach the materiality level 接近重要性水平 hpw;w}m  
  48.an acceptably low level 可接受水平 Uz62!)  
  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  $hN!DHz  
  50.misstatements or omissions 错报或漏报 %R_8`4IQ  
  51.aggregate 总计 @{$SjR8Q $  
  52.subsequent events 期后事项 4<O[d   
  53.adjust the financial statements 调整财务报表 h knobk  
  54.perform additional audit procedures 实施追加的审计程序 ,$G89jSM  
  55.audit risk 审计风险 \(A>~D8Fo  
  56.detection risk 检查风险 */S ,CV  
  57.inappropriate audit opinion 不适当的审计意见 ^^%*2^  
  58.material misstatement 重大的错报 wDSU~\  
  59.tolerable misstatement 可容忍错报 4frZ .r;V  
  60.the acceptable level of detection risk 可接受的检查风险 ?c43cYb  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 p~e6ah ?1  
  62.simall business 小规模企业 hz/5k%%UX  
  63.accounting system 会计系统 &0o&!P8CB  
  64.test of control 控制测试 v/m6(z  
  65.walk-through test 穿行测试 T$q]iSgu  
  66.communication 沟通 #G\)ZheG  
  67.flow chart 流程图 :{Y,Nsa  
  68.reperformance of internal control 重新执行 k,&W5zBKe  
  69.audit evidence 审计证据 D #A9  
  70.substantive procedures 实质性程序 ~E`l4'g?  
  71.assertions 认定 GEvif4  
  72.esistence 存在 0_Y;r{3m"  
  73.occurrence 发生 lvFHr}W  
  74.completeness 完整性 _x>u "w  
  75.rights and obligations 权利和义务 Y${ $7+@  
  76.valuation and allocation 计价和分摊 \^YJs?  
  77.cutoff 截止 4e5Ka{# <  
  78.accuracy 准确性 y%T'e(5Ed  
  79.classification 分类 fY6&PuDf.  
  80.inspection 检查 w)}[)}T!  
  81.supervision of counting 监盘 3W27R  
  82.observation 观察 E]e6a^J#  
  83.confirmation 函证 3XA^{&}  
  84.computation 计算 3|~(9b{+  
  85.analytical procedures 分析程序 x2nNkd0h  
  86.vouch 核对 uH7u4f1Q  
  87.trace 追查 IYrO; GQ  
  88.audit sampling 审计抽样 PmTA3aH  
  89.error 误差 >=B8PK+<  
  90.expected error 预期误差 kdF# Nm  
  91.population 总体 0/*z]2  
  92.sampling risk 抽样风险 dpE+[O_  
  93.non- sampling risk 非抽样风险 +tOV+6Uz  
  94.sampling unit 抽样单位 |w:\fK[  
  95.statistical sampling 统计抽样 0{ jRXa-(  
  96.tolerable error 可容忍误差 >uI| S  
  97.the risk of under reliance 信赖不足风险 UyvFR@  
  98.the risk of over reliance 信赖过度风险 YoahqXR`  
  99.the risk of incorrect rejection 误拒风险 W;o\}irep  
  100. the risk of incorrect acceptance 误受风险 ]pFYAe ?  
  101.working trial balance 试算平衡表 dvUJk<;w  
  102.index and cross-referencing 索引和交叉索引 4w\')@`[jk  
  103.cash receipt 现金收入 T}g;kppC  
  104.cash disbursement 现金支出 PvO>}(=  
  105.bank statement 银行对账单 v/(< fI^  
  106.bank reconciliation 银行存款余额调节表 6>KDK<5NQ  
  107.balance sheet date 资产负债表日 iHR?]]RF  
  108.net realizable value 可变现净值 M~^|dR)D  
  109.storeroom 仓库 6W$k^<S  
  110.sale invoice 销售发票 :vm*miOF  
  111.price list 价目表 |)0 kvf?  
  112.positive confirmation request 积极式询证函 9GCxF`OB  
  113.negative confirmation request 消极式询证函 <oO^ w&G  
  114.purchase requisition 请购单 *P9)M%  
  115.receiving report 验收报告 j'v2m6/  
  116.gross margin 毛利 sl`\g1<{`  
  117.manufacturing overhead 制造费用 ?-Oy/Y K  
  118.material requisition 领料单 <b{ApsRJf  
  119.inventory-taking 存货盘点 ,%D \   
  120.bond certificate 债券 (?$ }Vp  
  121.stock certificate 股票 yfi.<G)S  
  122.audit report 审计报告 <@JK;qm>S  
  123.entity 被审计单位 "S*lI^8Z!  
  124.addressee of the audit report 审计报告的收件人 A5 /Q:8b  
  125.unqualified opinion 无保留意见 :Oy9`vv  
  126.qualified opinion 保留意见 Dy5'm?  
  127.disclaimer of opinion 无法表示意见 ` a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   f%d7?<rw  
  A (2)absorbed overhead 已吸收制造费用 BgUf:PT  
  A (3)absorption costing 吸收成本计算 cgml^k\k^  
  A (4)account 账户,报表   # M%-q8  
  A (5)accounting postulate 会计假设   qm] k (/w  
  A (6)accounting series release 会计公告文件   ^ WidA-  
  A (7)accounting valuation 会计计价   @G^ l`%  
  A (8)account sale 承销清单 7H9&\ur9+  
  A (9)accountability concept 经营责任概念   ?!cUAa>iH  
  A (10)accountancy 会计职业   ..;}EFw5  
  A (11)accountant 会计师   epR7p^`7  
  A (12)accounting 会计   yB,$4:C  
  A (13)agency cost 代理成本   ^vfp;  
  A (14)accounting bases 会计基础   I6X_DPY  
  A (15)accounting manual 会计手册   "0pu_  
  A (16)accounting period 会计期间   eG=Hyc  
  A (17)accounting policies 会计方针   0LeR#l:I  
  A (18)accounting rate of return 会计报酬率   sO ,,i]a0  
  A (19)accounting reference date 会计参照日   ]u G9WT6l  
  A (20)accounting reference period 会计参照期间   g >u{H:  
  A (21)accrual concept 应计概念   E.zY(#S  
  A (22)accrual expenses 应计费用   Fzt{^%\`  
  A (23)acid test ration 速动比率(酸性测试比率)   MB%yC]w8  
  A (24)acquisition 购置   #px74EeI\  
  A (25)acquisition accounting 收购会计   Wz;7 |UC  
  A (26)activity based accounting 作业基础成本计算   NirG99kyo  
  A (27)adjusting events 调整事项   2mRm.e9?  
  A (28)administrative expenses 行政管理费   STtjkZ6  
  A (29)advice note 发货通知   W0R<^5_  
  A (30)amortization 摊销   au1uFu-  
  A (31)analytical review 分析性检查   Rm>AU=  
  A (32)annual equivalent cost 年度等量成本法   F^fL   
  A (33)annual report and accounts 年度报告和报表   N7=lS Bm  
  A (34)appraisal cost 检验成本   tHgu #k0  
  A (35)appropriation account 盈余分配账户    dtTQY  
  A (36)articles of association 公司章程细则   F-D9nI4{X  
  A (37)assets 资产   j0_)DG  
  A (38)assets cover 资产保障   @FO= 0_;y  
  A (39)asset value per share 每股资产价值   ga%gu9  
  A (40)associated company 联营公司   Y HSdaocp  
  A (41)attainable standard 可达标准   :2ILN. &  
8eGq.+5G  
 A (42)attributable profit 可归属利润   #Ie/|  
  A (43)audit 审计   "}fJ 2G3  
  A (44)audit report 审计报告   ?d&l_Pa0e  
  A (45)auditing standards 审计准则   THEpW{.E  
  A (46)authorized share capital 额定股本   8A'oK8Q  
  A (47)available hours 可用小时   ~>6d}7xs  
  A (48)avoidable costs 可避免成本 z0!k  
  B (49)back-to-back loan 易币贷款   EX@wenR  
  B (50)backflush accounting 倒退成本计算   X\sOeb:]  
  B (51)bad debts 坏帐   =#L\fe)q)  
  B (52)bad debts ratio 坏帐比率   ktF\f[  
  B (53)bank charges 银行手续费   8vR Q_  
  B (54)bank overdraft 银行透支   '1P~"P3  
  B (55)bank reconciliation 银行存款调节表   !p #m?|Km  
  B (56)bank statement 银行对账单   uW;[FTcqy$  
  B (57)bankruptcy 破产   %'+}-w  
  B (58)basis of apportionment 分摊基础   eO%w i.Q  
  B (59)batch 批量   @:s (L]  
  B (60)batch costing 分批成本计算   bAOL<0RS9`  
  B (61)beta factor B(市场)风险因素   (`'(`x#  
  B (62)bill 账单   DL<b)# h#  
  B (63)bill of exchange 汇票   ]"q9~  
  B (64)bill of landing 提单   'rl?'~={p  
  B (65)bill of materials 用料预计单   Q 8| C>$n  
  B (66)bill payable 应付票据   S,0h &A9  
  B (67)bill receivable 应收票据   Q%> 6u@'  
  B (68)bin card 存货记录卡   K4U_sCh#f  
  B (69)bonus 红利   %/;*Ewwb  
  B (70)book-keeping 薄记   (sDZ&R  
  B (71)Boston classification 波士顿分类   '< =77yDg  
  B (72)breakeven chart 保本图   <DR$WsDG  
  B (73)breakeven point 保本点   |!m8JV|x  
  B (74)breaking-down time 复位时间   qzk!'J3*r<  
  B (75)budget 预算   QzLE9   
  B (76)budget center 预算中心   H^ds<I<)  
  B (77)budget cost allowance 预算成本折让   nz2`YyR  
  B (78)budget manual 预算手册   1L;3e@G  
  B (79)budget period 预算期间   w 3kX!%a:  
  B (80)budgetary control 预算控制   K&4FFZ  
  B (81)budgeted capacity 预算生产能力   "50 c<sZSB  
  B (82)burden 制造费用   2p %j@O  
  B (83)business center 经营中心   {Qba`lOkq  
  B (84)business entity 营业个体   E %%iVFPX  
  B (85)business unit 经营单位   #IvHxSo&  
 B (86)buy-out management 管理性购买产权   :@@aIFRv  
  B (87)by-product 副产品 u(W>HVEG  
  C (88)called-up share capital 催缴股本   xYp-Y"a.  
  C (89)capacity 生产能力   #W9{3JGUY  
  C (90)capacity ratios 生产能力比率   EQ [K  
  C (91)capital 资本   lJvfgP-j  
  C (92)capital assets pricing model资本资产计价模式   `eEiSf  
  C (93)capital commitment 承诺资本   =|LB,REN  
  C (94)capital employed 已运用的资本   */'j[uj  
  C (95)capital expenditure 资本支出   N(J'h $E  
  C (96)capital expenditureauthorization 资本支出核准   <sTY<iVR  
  C (97)capital expenditure control 资本支出控制   =JaxT90x  
  C (98)capital expenditure proposal资本支出申请   %`bn=~T^  
  C (99)capital funding planning 资本基金筹集计划   ##6u  
  C (100)capital gain 资本收益   W"!{f  
  C (101)capital investment appraisal资本投资评估   JA09 o(  
  C (102)capital maintenance 资本保全   &|fPskpy  
  C (103)capital resource planning 资本资源计划   }D]y -BbA.  
  C (104)capital surplus 资本盈余   laR n![[  
  C (105)capital turnover 资本周转率   V}h <,E9  
  C (106)card 记录卡   I ]ZksC  
  C (107)cash 现金   Nt,:`o |  
  C (108)cash account 现金账户   \MDhm,H<  
  C (109)cash book 现金账薄   RF}R~m9]  
  C (110)cash cow 金牛产品   ujWC!*W(Q  
  C (111)cash flow 现金流量   HDi_|{2^  
  C (112)cash discounted 现金贴现   yZ-Ql1 1  
  C (113)cash flow budget 现金流量预算   eGW h]%  
  C (114)cash flow statement 现金流量表   $9@3dM*E?Z  
  C (115)cash ledger 现金分类账   h$]nfHi_Q  
  C (116)cash limit 现金限额   ,`!>.E.  
  C (117)CCA 现时成本会计   =F% <W7  
  C (118)center 中心   (qw;-A W8  
  C (119)changeover time 变更时间   Gvl,M\c9-  
  C (120)chartered entity 特许经济个体   >r>pM(h  
  C (121)cheque 支票   yu}T><Wst  
  C (122)cheque register 支票登记薄   *P\OP'o_  
  C (123)coin analysis 零钱分类   emHaZhh  
  C (124)classification 分类   0DaKd<Scv  
  C (125)clock card 工时卡   =5O&4G`}  
  C (126)code 代码   kl|m @Nxp  
  C (127)commitment accounting 承诺确认会计   d@? zCFD  
  C (128)common cost 共同成本   =j%ORD[  
  C (129)company limited byguarantee 有限担保责任公司   ky{@*fg.  
C (130)company limited shares 股份有限公司   0HI0/Tvu$<  
  C (131)competitive position 竞争能力状况   Y,m=&U  
  C (132)concept 概念   8&:dzS  
  C (133)conglomerate 跨行业企业   !jR 1!i   
  C (134)consistency concept 一致性概念    z $iI  
  C (135)consolidated accounts 合并报表   J;k8 a2$_  
  C (136)consolidation accounting 合并会计   J u"/#@  
  C (137)consortium 财团   E~S~Ld%  
  C (138)contingency plan 应急计划   :j[=   
  C (139)contingent liabilities 或有负债   -sx=1+\nf  
  C (140)continuous operation 连续生产   jA3xDbM  
  C (141)contra 抵消   MSb0J`  
  C (142)contract cost 合同成本   WtlLqD!_D  
  C (143)contract costing 合同成本计算   nj#kzD[n>  
  C (144)contribution 贡献毛益   yPf,GB"  
  C (145)contribution centre 贡献中心   * Na8w'Q  
  C (146)contribution chart 贡献图   q3D,hG_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6RfS_  
  C (148)contribution to salesration 贡献毛益对销售比率   u yoV)  
  C (149)control 控制   u)~::2BXAn  
  C (150)control account 控制帐户   ] V,#>'  
  C (151)control limits 控制限度   ;y;UgwAM  
  C (152)controllability concept 可控制概念   fM3Z oH/  
  C (153)controllable cost 可控制成本   8#|PJc  
  C (154)conversion cost 加工成本   i'`>YX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0KN'\KE  
  C (156)corporate appraisal 公司评估   c^~R %B x  
  C (157)corporate planning 公司计划   \98|.EG  
  C (158)corporate social reporting 公司社会报告   dW %;Z  
  C (159)corporation 股份公司   acI%fYw5p`  
  C (160)cost 成本   p[%B#(]9,  
  C (161)cost account 成本帐户   KkSv2 3In  
  C (162)cost accounting 成本会计   % O*)'ni  
  C (163)cost accounting manual 成本手册   t?FPmbj v  
  C (164)cost accounts calendar 成本报表的日历时间   W . dm1  
  C (165)cost adjustment 成本调整   ,o\~d ?4  
  C (166)cost allocation 成本分配   v{) *P.E  
  C (167)cost apportionment 成本分摊   &ZJ$V  
  C (168)cost attribution 成本归属   8p]Krs:  
  C (169)cost audit 成本审计   }q)dXFL=I#  
  C (170)cost behaviour 成本性态   5ZjM:wrF|  
  C (171)cost benefit analysis 成本效益分析   X1="1{8H  
  C (172)cost center 成本中心   {'o \#4 Wk  
  C (173)cost driver 成本动因
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