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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 8!{*!|Xd  
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  1.audit   审计 %Rc#/y  
  2.attestation   鉴证 F}_b7 |^  
  3.credibility   可信赖程度 ttsR`R1.k  
  4.audit of financial statements 财务报表审计 `q*[fd1u.  
  5.agreed-upon procedures 执行商定程序 U6M ~N0)Yr  
  6.high levels of assurance 高水平保证 _ nMd  
  7.compilation 编制 5^g*  
  8.reliability 可靠性 mAW.p=;  
  9.relevance 相关性 PlkZ)S7C  
  10.professional skepticism 职业谨慎 ,_e [P  
  11.objectivity 客观性 P8z%*/ 3NF  
  12. professional competence 专业胜任能力 Qo#]Lo> \g  
  13.Senior/CPA-in-charge 项目经理 BIWe Hx  
  14.audit engagement letter 业务约定书 C t,p  
  15.recurring audit 连续审计 9&Jf4lC94  
  16.the client 委托人 ks#3 o+  
  17.change CPA 更换注册会计 o P`l)`  
  18.the existing CPA 现任注册会计师 BPO5=]W 7  
  19.the successor CPA 后任注册会计师 G"<#tif9K  
  20.the preceding CPA前任注册会计师 }nd>SK4  
  21.issue the audit report 出具审计报告 Z}+}X|  
  22.expert 专家 /+Z*)q+SbT  
  23.the board of directors 董事会 k H.dtg_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [:y:_ECs6  
  25.assess material misstatement risks评估重大错报风险 :V'99Esv`  
  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 xe!bfzU  
  27.a general knowledge of —— 初步了解―――的情况 d?fS#Ryb  
  28.a more knowledge of—— 进一步了解的情况 DSU8jnrL  
  29.the prior year‘s working papers 以前年度工作底稿 &b} \).5E  
  30.minutes of meeting 会议纪要 kB 8^v7o  
  31.business risks 经营风险 ybBmg'198  
  32.appropriateness 适当性 6.D|\;9{c  
  33.accounting estimate 会计估计 E_ns4k#uG  
  34.management representations 管理层声明 W+ S~__K  
  35.going concern assumption 持续经营假设 Tv=lr6t8  
  36.audit plan 审计计划 \Bo%2O%4  
  37.significant audit areas 重点审计领域 &<F9Z2^  
  38.error 错误 4?R979  
  39.fraud舞弊 Z`S# > o  
  40.modified or additional procedures 修改或追加审计程序 ix!xLm9\  
  41.misappropriation of assets 侵占资产 xi5"?*&Sb  
  42.transactions without substance 虚假交易 bk0>f   
  43.unusual pressures 异常压力 lFzVd N  
  44.the suspected noncompliance 涉嫌存在违法行为 {kpF etXt?  
  45.materialiy 重要性 *ub2dH4/  
  46.exceed the materiality level 超过重要性水平 vX JPvh<  
  47.approach the materiality level 接近重要性水平 ot}erC2~  
  48.an acceptably low level 可接受水平 6("_}9ZOc  
  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 b84l`J  
  50.misstatements or omissions 错报或漏报 _(N+z.  
  51.aggregate 总计 p!UR;xH I\  
  52.subsequent events 期后事项 &,&+p0CSI!  
  53.adjust the financial statements 调整财务报表 T9nb ~ P[  
  54.perform additional audit procedures 实施追加的审计程序 nTy]sPn  
  55.audit risk 审计风险 r:H]`Uo'r  
  56.detection risk 检查风险 >#]A2,  
  57.inappropriate audit opinion 不适当的审计意见 !d72f8@9  
  58.material misstatement 重大的错报 |}=eY?iXo  
  59.tolerable misstatement 可容忍错报 meX2Y;  
  60.the acceptable level of detection risk 可接受的检查风险 QG5WsuT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N r 4}x7  
  62.simall business 小规模企业 %f]#P8V P  
  63.accounting system 会计系统 *tXyd<_Hd  
  64.test of control 控制测试 RAW;ze*"  
  65.walk-through test 穿行测试 *vb"mB  
  66.communication 沟通 (0 T!- hsP  
  67.flow chart 流程图 cN,*QN  
  68.reperformance of internal control 重新执行 <,} h8;Fr  
  69.audit evidence 审计证据  *&_*G~>D  
  70.substantive procedures 实质性程序 ;(i6 X)  
  71.assertions 认定 H>TO8;5(  
  72.esistence 存在 #mQ@4k9i  
  73.occurrence 发生 6K.2VY#  
  74.completeness 完整性 rFXdxRP;M  
  75.rights and obligations 权利和义务 rW?Wd Eg  
  76.valuation and allocation 计价和分摊 '`jGr+K,wU  
  77.cutoff 截止 L`1 ITz  
  78.accuracy 准确性 f?5>V   
  79.classification 分类 NEq_!!/sF  
  80.inspection 检查 &n<YmW?"  
  81.supervision of counting 监盘 *'Yy@T8M  
  82.observation 观察 6`e{l+c=F  
  83.confirmation 函证 ~,)jZ-f w  
  84.computation 计算 J M`w6}  
  85.analytical procedures 分析程序 YmV/[{  
  86.vouch 核对 B;9,Qbb  
  87.trace 追查 a/J<(sak~X  
  88.audit sampling 审计抽样 [ws _ g,/  
  89.error 误差 JxVGzb`8  
  90.expected error 预期误差 4(L mjue]?  
  91.population 总体 x9l7|G/$  
  92.sampling risk 抽样风险 w#.3na  
  93.non- sampling risk 非抽样风险 GHv6UIe&  
  94.sampling unit 抽样单位 !^arWH[od  
  95.statistical sampling 统计抽样 Y% iqSY  
  96.tolerable error 可容忍误差 =KPmZ,/w  
  97.the risk of under reliance 信赖不足风险 {Ze Y:\G~  
  98.the risk of over reliance 信赖过度风险 e;.,x 5+  
  99.the risk of incorrect rejection 误拒风险 l(>6Yq  
  100. the risk of incorrect acceptance 误受风险 Pe%[d[ k  
  101.working trial balance 试算平衡表 x{R440"  
  102.index and cross-referencing 索引和交叉索引 -@N-i$!;J  
  103.cash receipt 现金收入 F.vRs|fk  
  104.cash disbursement 现金支出 j<^!"_G]*?  
  105.bank statement 银行对账单 BE?]P?r?  
  106.bank reconciliation 银行存款余额调节表 {hS!IOM  
  107.balance sheet date 资产负债表日 !f~a3 {;j  
  108.net realizable value 可变现净值 un "I  
  109.storeroom 仓库 J9T2 p\5  
  110.sale invoice 销售发票 Q>1BOH1by  
  111.price list 价目表 XM]m%I  
  112.positive confirmation request 积极式询证函 m212 gc0u  
  113.negative confirmation request 消极式询证函 i%i~qTN  
  114.purchase requisition 请购单 5:@bNNX'j  
  115.receiving report 验收报告 c9/w{}F  
  116.gross margin 毛利 UQ0! tFx  
  117.manufacturing overhead 制造费用 *V&M5  
  118.material requisition 领料单 o#m31* o  
  119.inventory-taking 存货盘点 /H'- }C  
  120.bond certificate 债券 }c,b]!:  
  121.stock certificate 股票 S`-I -VS=L  
  122.audit report 审计报告 * F!B4go  
  123.entity 被审计单位 1< !P:@(  
  124.addressee of the audit report 审计报告的收件人 +<E#_)}`D6  
  125.unqualified opinion 无保留意见 cK$yr)7  
  126.qualified opinion 保留意见 971=OEyq*  
  127.disclaimer of opinion 无法表示意见 T!jh`;D+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4?pb!@l  
  A (2)absorbed overhead 已吸收制造费用 1H-Wk  
  A (3)absorption costing 吸收成本计算 3Zp<#  
  A (4)account 账户,报表   _ZRmD\_t  
  A (5)accounting postulate 会计假设   {a[BhK'g  
  A (6)accounting series release 会计公告文件   ILuQ.VhBVN  
  A (7)accounting valuation 会计计价   0AM_D >fH  
  A (8)account sale 承销清单 hb3n- rO  
  A (9)accountability concept 经营责任概念   ;@; a eu  
  A (10)accountancy 会计职业   2Bt/co-~4  
  A (11)accountant 会计师   . X!!dx1<  
  A (12)accounting 会计   H; `F}qQ3  
  A (13)agency cost 代理成本   c]pz &  
  A (14)accounting bases 会计基础   9B~ &d(Bm  
  A (15)accounting manual 会计手册   m=}h7&5p  
  A (16)accounting period 会计期间   ,i_+Z |Ls  
  A (17)accounting policies 会计方针   j~'.XD={  
  A (18)accounting rate of return 会计报酬率   k8 #8)d  
  A (19)accounting reference date 会计参照日   a?gF;AYk  
  A (20)accounting reference period 会计参照期间   &g?GF\Y  
  A (21)accrual concept 应计概念   uzp\V 39  
  A (22)accrual expenses 应计费用   a8xvK;`  
  A (23)acid test ration 速动比率(酸性测试比率)   x}2nn)fdZ  
  A (24)acquisition 购置   !Yc:yF  
  A (25)acquisition accounting 收购会计   nWK8.&{.  
  A (26)activity based accounting 作业基础成本计算   ?e9tnk3  
  A (27)adjusting events 调整事项   W B:0}b0Gu  
  A (28)administrative expenses 行政管理费   QGNKQ`~  
  A (29)advice note 发货通知   2P:X_:`~[  
  A (30)amortization 摊销   %; &lVIU0  
  A (31)analytical review 分析性检查   4Uny.C]  
  A (32)annual equivalent cost 年度等量成本法   /Am9w$_T[  
  A (33)annual report and accounts 年度报告和报表   T#*,ME7|m  
  A (34)appraisal cost 检验成本   S$b)X"h  
  A (35)appropriation account 盈余分配账户   :^(y~q?  
  A (36)articles of association 公司章程细则   k_t|) J  
  A (37)assets 资产   C).\ J !  
  A (38)assets cover 资产保障   [Fh YQI  
  A (39)asset value per share 每股资产价值   .]>Tj^1  
  A (40)associated company 联营公司   "'5(UiSFz  
  A (41)attainable standard 可达标准   8i;1JA  
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 A (42)attributable profit 可归属利润   "e-z 2G@z  
  A (43)audit 审计   LB@<Q.b,U  
  A (44)audit report 审计报告   M[I=N  
  A (45)auditing standards 审计准则   3?E7\\/R  
  A (46)authorized share capital 额定股本   wai3g-`  
  A (47)available hours 可用小时   pCkMm)2g!  
  A (48)avoidable costs 可避免成本 /J^dz vH  
  B (49)back-to-back loan 易币贷款   `:'ciY|%b  
  B (50)backflush accounting 倒退成本计算   !v2/sq$G  
  B (51)bad debts 坏帐   ?Nt(sZ-  
  B (52)bad debts ratio 坏帐比率   .7.1JT#@A7  
  B (53)bank charges 银行手续费   ^.J_w  
  B (54)bank overdraft 银行透支   ~Jf(M ^E  
  B (55)bank reconciliation 银行存款调节表   R\cx-h*  
  B (56)bank statement 银行对账单   TJYhgna  
  B (57)bankruptcy 破产   QP~["%}T  
  B (58)basis of apportionment 分摊基础   W(s5mX,Kv  
  B (59)batch 批量   >-c?+oy  
  B (60)batch costing 分批成本计算   l4DBGZB  
  B (61)beta factor B(市场)风险因素   C6c*y\O\7  
  B (62)bill 账单   L%H\|> k`  
  B (63)bill of exchange 汇票   yoGG[l2k>s  
  B (64)bill of landing 提单   xqSZ {E:  
  B (65)bill of materials 用料预计单   0Fkr3x  
  B (66)bill payable 应付票据   "(jD*\8x  
  B (67)bill receivable 应收票据   ~g{1lcqQP  
  B (68)bin card 存货记录卡   hXFT(J=  
  B (69)bonus 红利   V|A)f@ Fs  
  B (70)book-keeping 薄记   vcW(?4e  
  B (71)Boston classification 波士顿分类   {_tq6ja-<  
  B (72)breakeven chart 保本图   6`-<N!  
  B (73)breakeven point 保本点   N?c~AEk9U  
  B (74)breaking-down time 复位时间   n-K/d I  
  B (75)budget 预算   NEIF1( :  
  B (76)budget center 预算中心   (<B%Gy@  
  B (77)budget cost allowance 预算成本折让   S? Cd,WxT  
  B (78)budget manual 预算手册   WCY._H>|   
  B (79)budget period 预算期间   ,fiV xnQ  
  B (80)budgetary control 预算控制   ` C d!  
  B (81)budgeted capacity 预算生产能力   #[i3cn  
  B (82)burden 制造费用   ADF<5#I  
  B (83)business center 经营中心   aAqM)T83  
  B (84)business entity 营业个体   1OvoW Nx  
  B (85)business unit 经营单位   ("(wap~<nD  
 B (86)buy-out management 管理性购买产权   4-HBXG9#/  
  B (87)by-product 副产品 k@9hth2Q  
  C (88)called-up share capital 催缴股本   Tcv/EST  
  C (89)capacity 生产能力   E<D^j^T  
  C (90)capacity ratios 生产能力比率    N MkOx$  
  C (91)capital 资本   7*K2zu3  
  C (92)capital assets pricing model资本资产计价模式   ,2 xD>+=  
  C (93)capital commitment 承诺资本   k]AL\) &W  
  C (94)capital employed 已运用的资本   e{5 O>RO  
  C (95)capital expenditure 资本支出   ^d# AU7V|  
  C (96)capital expenditureauthorization 资本支出核准   Z Uj1vf6I  
  C (97)capital expenditure control 资本支出控制   [c;0eFSi2  
  C (98)capital expenditure proposal资本支出申请   Mk9J~'C_  
  C (99)capital funding planning 资本基金筹集计划   _9"ZMUZ{  
  C (100)capital gain 资本收益   vH}VieU  
  C (101)capital investment appraisal资本投资评估   Vo[.^0  
  C (102)capital maintenance 资本保全   XFWE^*e=B  
  C (103)capital resource planning 资本资源计划   'k}w|gNB  
  C (104)capital surplus 资本盈余   ltrti.&  
  C (105)capital turnover 资本周转率   H`k YDp  
  C (106)card 记录卡   ) iV^rLwL  
  C (107)cash 现金   ]N\D^`iQ  
  C (108)cash account 现金账户   mYfHBW:  
  C (109)cash book 现金账薄   fg ,vTpBk  
  C (110)cash cow 金牛产品   _J2?B?S/j  
  C (111)cash flow 现金流量   Wm}T=L`  
  C (112)cash discounted 现金贴现   J@i9)D_  
  C (113)cash flow budget 现金流量预算   9*~";{O.Oa  
  C (114)cash flow statement 现金流量表   jZ"j_ =o@  
  C (115)cash ledger 现金分类账   N2|NYDQs  
  C (116)cash limit 现金限额   =oq=``%  
  C (117)CCA 现时成本会计   74NL)|M  
  C (118)center 中心   7k%!D"6_R  
  C (119)changeover time 变更时间   ?.-+U~  
  C (120)chartered entity 特许经济个体   <3ep5`1   
  C (121)cheque 支票   g/FT6+&T.  
  C (122)cheque register 支票登记薄   zRgGSxn  
  C (123)coin analysis 零钱分类   wmX(%5vY^  
  C (124)classification 分类   !K2QD[x  
  C (125)clock card 工时卡   F_ -Xx"  
  C (126)code 代码   ?b}e0C -a  
  C (127)commitment accounting 承诺确认会计   sUQ Q/F6  
  C (128)common cost 共同成本   J0f!+] ~G3  
  C (129)company limited byguarantee 有限担保责任公司   UHk)!P>  
C (130)company limited shares 股份有限公司   Kv:.bHN}  
  C (131)competitive position 竞争能力状况   Ps(oxj7  
  C (132)concept 概念   X,lhVT |  
  C (133)conglomerate 跨行业企业   <e  S+3,  
  C (134)consistency concept 一致性概念   . =yv m  
  C (135)consolidated accounts 合并报表   -glGOTk  
  C (136)consolidation accounting 合并会计   JSylQ201  
  C (137)consortium 财团   T#:b  
  C (138)contingency plan 应急计划   {~#PM>f  
  C (139)contingent liabilities 或有负债   <EE^ KR96  
  C (140)continuous operation 连续生产   }G^'y8U  
  C (141)contra 抵消   CRiqY_gBf  
  C (142)contract cost 合同成本   8 .K; 2  
  C (143)contract costing 合同成本计算   PQ;9iv  
  C (144)contribution 贡献毛益   L?M x"  
  C (145)contribution centre 贡献中心   ^U*1_|Jh  
  C (146)contribution chart 贡献图   e%)MI AS0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |#BN!kc  
  C (148)contribution to salesration 贡献毛益对销售比率   *c%{b3T_  
  C (149)control 控制   WlW%z(RC  
  C (150)control account 控制帐户   |+[Y_j  
  C (151)control limits 控制限度   GjN6Af~}  
  C (152)controllability concept 可控制概念   7hLh}  
  C (153)controllable cost 可控制成本   >Y\?v-^~;  
  C (154)conversion cost 加工成本   {61Y;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2 p }I  
  C (156)corporate appraisal 公司评估   tv~Y5e&8  
  C (157)corporate planning 公司计划   fo~*Bp()-E  
  C (158)corporate social reporting 公司社会报告   n{{"+;oR  
  C (159)corporation 股份公司   48 0M|^  
  C (160)cost 成本   %2B1E( r%M  
  C (161)cost account 成本帐户   !&.-{ _$  
  C (162)cost accounting 成本会计   9&6P,ts%Q  
  C (163)cost accounting manual 成本手册   U 9Ea }aN  
  C (164)cost accounts calendar 成本报表的日历时间   ~J#Z7y]p!j  
  C (165)cost adjustment 成本调整   z yp3 +|  
  C (166)cost allocation 成本分配   eJ ^I+?h  
  C (167)cost apportionment 成本分摊   G^.tAO5:f  
  C (168)cost attribution 成本归属   4#:Eq=(W  
  C (169)cost audit 成本审计   #W.vX=/*  
  C (170)cost behaviour 成本性态   SXE@\Afj  
  C (171)cost benefit analysis 成本效益分析   D#`>p  
  C (172)cost center 成本中心   xoGrXt9&  
  C (173)cost driver 成本动因
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