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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 o:_}=1nh  
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  1.audit   审计 _n_lO8mK  
  2.attestation   鉴证 >e*m8gm#  
  3.credibility   可信赖程度 8Cz_LyL  
  4.audit of financial statements 财务报表审计 }pj>BK>  
  5.agreed-upon procedures 执行商定程序 Z}.N4 /  
  6.high levels of assurance 高水平保证 .&.j?kb  
  7.compilation 编制 bT}P":*y  
  8.reliability 可靠性 n'0^l?V  
  9.relevance 相关性 F{ J>=TC  
  10.professional skepticism 职业谨慎 {gluK#Qm  
  11.objectivity 客观性 (E59)z -  
  12. professional competence 专业胜任能力 Rj9z '?a9  
  13.Senior/CPA-in-charge 项目经理 on $?c  
  14.audit engagement letter 业务约定书 oabc=N!7r  
  15.recurring audit 连续审计 7+JQaYO`"  
  16.the client 委托人 Jt"0|+g|  
  17.change CPA 更换注册会计 :Ts"f*  
  18.the existing CPA 现任注册会计师 w"$CV@AJ  
  19.the successor CPA 后任注册会计师 Y$!K<c k  
  20.the preceding CPA前任注册会计师 0/S|P1!b  
  21.issue the audit report 出具审计报告 mJRvC%  
  22.expert 专家 Ojq>4=Z\  
  23.the board of directors 董事会 V0z.w:-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !HL7a]PB  
  25.assess material misstatement risks评估重大错报风险 @Z~lM5n$8  
  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 D4<nS<8  
  27.a general knowledge of —— 初步了解―――的情况 Hv(0<k6oH  
  28.a more knowledge of—— 进一步了解的情况 ln)_Jf1r  
  29.the prior year‘s working papers 以前年度工作底稿 s;X"E =  
  30.minutes of meeting 会议纪要 P %f],f  
  31.business risks 经营风险 $n& alcU  
  32.appropriateness 适当性 ]p:x,%nm  
  33.accounting estimate 会计估计 r9 'lFj  
  34.management representations 管理层声明 LU~U>  
  35.going concern assumption 持续经营假设 [jve |-v=  
  36.audit plan 审计计划 f:\jPkf'  
  37.significant audit areas 重点审计领域 aB"W6[  
  38.error 错误 LGKkT?fcSC  
  39.fraud舞弊 k'}}eu/ q  
  40.modified or additional procedures 修改或追加审计程序 G`PSb<h\oc  
  41.misappropriation of assets 侵占资产 id@!kSR  
  42.transactions without substance 虚假交易 2]C`S,)  
  43.unusual pressures 异常压力 X{\ >TOk   
  44.the suspected noncompliance 涉嫌存在违法行为 H7?C>+ay  
  45.materialiy 重要性 S{{D G  
  46.exceed the materiality level 超过重要性水平 v5i[jM8  
  47.approach the materiality level 接近重要性水平 E{sTxO I$  
  48.an acceptably low level 可接受水平 buX$O{43I  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^;n,C+  
  50.misstatements or omissions 错报或漏报 B;Ab`UX#t  
  51.aggregate 总计 c 6@!?8J  
  52.subsequent events 期后事项 ug0[*#|Y  
  53.adjust the financial statements 调整财务报表 LF* 7;a  
  54.perform additional audit procedures 实施追加的审计程序  =\`g<0  
  55.audit risk 审计风险 qCOv4b`  
  56.detection risk 检查风险 mza1Q~<  
  57.inappropriate audit opinion 不适当的审计意见 x0@J~ _0  
  58.material misstatement 重大的错报 ZN-J!e"`  
  59.tolerable misstatement 可容忍错报 n^'ip{  
  60.the acceptable level of detection risk 可接受的检查风险 7 lY&/-V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 A>(m}P  
  62.simall business 小规模企业 lidzs<W-fW  
  63.accounting system 会计系统 o Q I3Yz  
  64.test of control 控制测试 yZ)GP!cM4c  
  65.walk-through test 穿行测试 {EGiGwpf  
  66.communication 沟通 KG6ki_  
  67.flow chart 流程图 J!O5`k*.C  
  68.reperformance of internal control 重新执行 1i4KZ"A5+  
  69.audit evidence 审计证据 9 "1 0:\U  
  70.substantive procedures 实质性程序 / *xP`'T  
  71.assertions 认定 .9+"rK}u  
  72.esistence 存在 qY`)W[  
  73.occurrence 发生 BRYhL|d~.  
  74.completeness 完整性 ]24aK_Uu  
  75.rights and obligations 权利和义务 &}@U#w]l  
  76.valuation and allocation 计价和分摊 &G7JGar  
  77.cutoff 截止 1VL!0H  
  78.accuracy 准确性 : ,%~rR  
  79.classification 分类 87c7p=/0`  
  80.inspection 检查 ?Q[uIQ?dV  
  81.supervision of counting 监盘 EWNh:<F?  
  82.observation 观察 p#hs8xz  
  83.confirmation 函证 8<t6_* f  
  84.computation 计算 |8PUmax  
  85.analytical procedures 分析程序 uS<7X7|!0  
  86.vouch 核对 E ;65kZ  
  87.trace 追查 =:n>yZ3T  
  88.audit sampling 审计抽样 ` 4__X;  
  89.error 误差 vg"y$%  
  90.expected error 预期误差 I8@NQ=UV0  
  91.population 总体 u$$@Hw  
  92.sampling risk 抽样风险 )n}Wb+2I  
  93.non- sampling risk 非抽样风险 $cEl6(66iX  
  94.sampling unit 抽样单位 z(d@!Cd  
  95.statistical sampling 统计抽样 (xpj?zlmM  
  96.tolerable error 可容忍误差 6js94ko[  
  97.the risk of under reliance 信赖不足风险 no`c[XY  
  98.the risk of over reliance 信赖过度风险 K)~ m{  
  99.the risk of incorrect rejection 误拒风险 e  p~3e5  
  100. the risk of incorrect acceptance 误受风险 -v .\CtpHv  
  101.working trial balance 试算平衡表 35B G&;C  
  102.index and cross-referencing 索引和交叉索引 8M*[RlUJB  
  103.cash receipt 现金收入 i <&*f}='  
  104.cash disbursement 现金支出 LvgNdVJDP|  
  105.bank statement 银行对账单 0'*whhH  
  106.bank reconciliation 银行存款余额调节表 <DP_`[+C  
  107.balance sheet date 资产负债表日 #Mw|h^ Wm  
  108.net realizable value 可变现净值 =fG c?PQ  
  109.storeroom 仓库 a_XM2dc%  
  110.sale invoice 销售发票 p0~=   
  111.price list 价目表 Hq[d!qc  
  112.positive confirmation request 积极式询证函 r,X5@/  
  113.negative confirmation request 消极式询证函 {%5k1,/(  
  114.purchase requisition 请购单 $ r)+7i  
  115.receiving report 验收报告 Q*}#?g  
  116.gross margin 毛利 (iM"ug2  
  117.manufacturing overhead 制造费用 l_GvdD  
  118.material requisition 领料单 {i y[8eLg  
  119.inventory-taking 存货盘点 h\".Ty Sz  
  120.bond certificate 债券 ?9xaBWf  
  121.stock certificate 股票 X5UcemO  
  122.audit report 审计报告 &cztUM(  
  123.entity 被审计单位 j@1cllJkh  
  124.addressee of the audit report 审计报告的收件人 ^IGutZov  
  125.unqualified opinion 无保留意见 &54fFyJF  
  126.qualified opinion 保留意见 [T#5$J  
  127.disclaimer of opinion 无法表示意见 HMGby 2^+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   c;c'E&9P]  
  A (2)absorbed overhead 已吸收制造费用 <jE6ye(R  
  A (3)absorption costing 吸收成本计算 zM{'GB+en  
  A (4)account 账户,报表   o:B?gDM  
  A (5)accounting postulate 会计假设   'b#RfF,7H}  
  A (6)accounting series release 会计公告文件   s'' ?: +  
  A (7)accounting valuation 会计计价   Z_Jprp{3h  
  A (8)account sale 承销清单 p>4$&-  
  A (9)accountability concept 经营责任概念   #mwV66'H  
  A (10)accountancy 会计职业   <6 ^MVaD  
  A (11)accountant 会计师   y%)5r}S^  
  A (12)accounting 会计   P5/K?I~/So  
  A (13)agency cost 代理成本   S'M=P_-7  
  A (14)accounting bases 会计基础   ks|[`FH  
  A (15)accounting manual 会计手册   jV Yt=j*"V  
  A (16)accounting period 会计期间   >(5*y=\i  
  A (17)accounting policies 会计方针   Q<W9<&VZe  
  A (18)accounting rate of return 会计报酬率   >yFEUD:  
  A (19)accounting reference date 会计参照日   !]1X0wo\  
  A (20)accounting reference period 会计参照期间   g*C&Pr3  
  A (21)accrual concept 应计概念   08AC 9  
  A (22)accrual expenses 应计费用   "]J4BZD  
  A (23)acid test ration 速动比率(酸性测试比率)   OrP-+eg  
  A (24)acquisition 购置   n ^P=a'+  
  A (25)acquisition accounting 收购会计   su6x okt  
  A (26)activity based accounting 作业基础成本计算   U">J$M@  
  A (27)adjusting events 调整事项   RK?b/9y  
  A (28)administrative expenses 行政管理费   54~`8f  
  A (29)advice note 发货通知    ^ZnlWZ@r  
  A (30)amortization 摊销   &09z`* ,  
  A (31)analytical review 分析性检查   &os9K)  
  A (32)annual equivalent cost 年度等量成本法   9Axk-c  
  A (33)annual report and accounts 年度报告和报表   pFi.?|6"  
  A (34)appraisal cost 检验成本   =!7k/n';  
  A (35)appropriation account 盈余分配账户   /.<%y 8v  
  A (36)articles of association 公司章程细则   YBn"9w\#  
  A (37)assets 资产   bK;I:JK3  
  A (38)assets cover 资产保障   !GI*R2<W  
  A (39)asset value per share 每股资产价值   h- .V[]<  
  A (40)associated company 联营公司   ].53t"*  
  A (41)attainable standard 可达标准   -y]\;pbZ0  
_[;>V*?zp5  
 A (42)attributable profit 可归属利润   m^ cr-'  
  A (43)audit 审计   K=Z~$)Og)  
  A (44)audit report 审计报告   ,JIjAm*2  
  A (45)auditing standards 审计准则   58\rl G  
  A (46)authorized share capital 额定股本   )\!_`ob  
  A (47)available hours 可用小时   &ywAzGV{s  
  A (48)avoidable costs 可避免成本 j<H`<S  
  B (49)back-to-back loan 易币贷款   2[f8"'lUQ  
  B (50)backflush accounting 倒退成本计算   H59}d oKH  
  B (51)bad debts 坏帐   +F3@-A  
  B (52)bad debts ratio 坏帐比率   MGpP'G:v  
  B (53)bank charges 银行手续费   GJz d4kj  
  B (54)bank overdraft 银行透支   xc)A`(g  
  B (55)bank reconciliation 银行存款调节表   [uCW8:e  
  B (56)bank statement 银行对账单   ({ 'I;]AQ  
  B (57)bankruptcy 破产   &LM@_P"T  
  B (58)basis of apportionment 分摊基础   1}+lL)-!  
  B (59)batch 批量   19-|.9m(  
  B (60)batch costing 分批成本计算   O8:$sei$  
  B (61)beta factor B(市场)风险因素   am,UUJ+h>  
  B (62)bill 账单   )RA$E`!b  
  B (63)bill of exchange 汇票   v`3q 0,,  
  B (64)bill of landing 提单   l H:Y8j  
  B (65)bill of materials 用料预计单   OZ 4uk.)  
  B (66)bill payable 应付票据   I;iJa@HWQ  
  B (67)bill receivable 应收票据   ,'[L6 =#  
  B (68)bin card 存货记录卡   \.h!'nfF  
  B (69)bonus 红利   LWgYGXWT"  
  B (70)book-keeping 薄记    =d>^q7s  
  B (71)Boston classification 波士顿分类   *Pj[r  
  B (72)breakeven chart 保本图   YEfa8'7R  
  B (73)breakeven point 保本点   2q V.`d  
  B (74)breaking-down time 复位时间   >7%Gd-;l  
  B (75)budget 预算   r.1/ * i  
  B (76)budget center 预算中心   uk%C:4T  
  B (77)budget cost allowance 预算成本折让   d*3;6ZLy  
  B (78)budget manual 预算手册   N8a+X|3]0  
  B (79)budget period 预算期间   Y1 RiuJtL  
  B (80)budgetary control 预算控制   !14aw9Q  
  B (81)budgeted capacity 预算生产能力   (iM*Y"Y  
  B (82)burden 制造费用   v+XB$j^H  
  B (83)business center 经营中心   Cv7FVl-I  
  B (84)business entity 营业个体   Zz!0|-\  
  B (85)business unit 经营单位   gC^4K9g  
 B (86)buy-out management 管理性购买产权   [/_M!& zz2  
  B (87)by-product 副产品 <P&~k\BuF{  
  C (88)called-up share capital 催缴股本   |"V]$s$ c  
  C (89)capacity 生产能力   %|mRib|<C  
  C (90)capacity ratios 生产能力比率   8W' ,T  
  C (91)capital 资本   L ;5R*)t  
  C (92)capital assets pricing model资本资产计价模式   S[p.`<{J  
  C (93)capital commitment 承诺资本   Br w-"tmx  
  C (94)capital employed 已运用的资本   L"|4 v  
  C (95)capital expenditure 资本支出   9MfBsp}c  
  C (96)capital expenditureauthorization 资本支出核准   Hkq""'Mx+w  
  C (97)capital expenditure control 资本支出控制   5!WQ  
  C (98)capital expenditure proposal资本支出申请   [@ExR*  
  C (99)capital funding planning 资本基金筹集计划   -*q:B[d  
  C (100)capital gain 资本收益   bvHF;Qywg  
  C (101)capital investment appraisal资本投资评估   'iy &%?  
  C (102)capital maintenance 资本保全   m$nT#@l5bH  
  C (103)capital resource planning 资本资源计划   OO)m{5r,{  
  C (104)capital surplus 资本盈余   kmHIU}Z  
  C (105)capital turnover 资本周转率   bvyX(^I[q  
  C (106)card 记录卡   AKW M7fI  
  C (107)cash 现金   V %k #M  
  C (108)cash account 现金账户   uJ:'<dJ  
  C (109)cash book 现金账薄   MExP'9  
  C (110)cash cow 金牛产品   Gao8!OaQ  
  C (111)cash flow 现金流量   H/!_D f  
  C (112)cash discounted 现金贴现   aLr\Uq,83  
  C (113)cash flow budget 现金流量预算   jP*5(*[&y  
  C (114)cash flow statement 现金流量表   yEYlQ=[#  
  C (115)cash ledger 现金分类账   EPx_xX  
  C (116)cash limit 现金限额   r\6 "mU  
  C (117)CCA 现时成本会计   E]G#"EV!Y  
  C (118)center 中心   ]ZJu  
  C (119)changeover time 变更时间   "[ f"h  
  C (120)chartered entity 特许经济个体   32DT]{-N!  
  C (121)cheque 支票   29:1crzx~  
  C (122)cheque register 支票登记薄   _`6fGu& W  
  C (123)coin analysis 零钱分类   =#WoeWFW*  
  C (124)classification 分类   $dr=M (&  
  C (125)clock card 工时卡   Z";~]]$!Y  
  C (126)code 代码   M4hzf  
  C (127)commitment accounting 承诺确认会计   c\2+f7o@  
  C (128)common cost 共同成本   H. \gLIr  
  C (129)company limited byguarantee 有限担保责任公司   lMpj E  
C (130)company limited shares 股份有限公司   bWc3a  
  C (131)competitive position 竞争能力状况   "`pI! nj  
  C (132)concept 概念   ?6h65GO{  
  C (133)conglomerate 跨行业企业   Jjt'R`t%t  
  C (134)consistency concept 一致性概念   M%dJqwH5{  
  C (135)consolidated accounts 合并报表   1pe eecE  
  C (136)consolidation accounting 合并会计   ?m&?BsW$)  
  C (137)consortium 财团   0Q@ &z  
  C (138)contingency plan 应急计划   5|l&` fv`  
  C (139)contingent liabilities 或有负债   i <KWFF #  
  C (140)continuous operation 连续生产   88fH !6b  
  C (141)contra 抵消   (1.E9+MquU  
  C (142)contract cost 合同成本   :Ny.OA  
  C (143)contract costing 合同成本计算   {d`e9^Z:  
  C (144)contribution 贡献毛益   W/*2I3a  
  C (145)contribution centre 贡献中心   JZ#O"rF  
  C (146)contribution chart 贡献图   *Xh)22~T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eKd F-;  
  C (148)contribution to salesration 贡献毛益对销售比率   Y02 cX@K6  
  C (149)control 控制    QW  
  C (150)control account 控制帐户   j$%KKl8j  
  C (151)control limits 控制限度   1r6>.&p  
  C (152)controllability concept 可控制概念   rLMjN#`^  
  C (153)controllable cost 可控制成本   H,r>@Y  
  C (154)conversion cost 加工成本    3*@ sp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V!!E)I  
  C (156)corporate appraisal 公司评估   *ea%KE":  
  C (157)corporate planning 公司计划   sSVgDQ~q  
  C (158)corporate social reporting 公司社会报告   0cV=>|b>;  
  C (159)corporation 股份公司   m.ib#Y)y  
  C (160)cost 成本   O 0Fw!IQk  
  C (161)cost account 成本帐户   -phwzR\(t  
  C (162)cost accounting 成本会计   (n'Mf  
  C (163)cost accounting manual 成本手册   ICSi<V[y1  
  C (164)cost accounts calendar 成本报表的日历时间   @^47Qgj8 U  
  C (165)cost adjustment 成本调整   GX4HW \>a  
  C (166)cost allocation 成本分配   o&2(xI2  
  C (167)cost apportionment 成本分摊   O`2;n.>\  
  C (168)cost attribution 成本归属   63b?-.!b  
  C (169)cost audit 成本审计   B j!{JcM-^  
  C (170)cost behaviour 成本性态   _yje"  
  C (171)cost benefit analysis 成本效益分析   }S{#DgZ@X  
  C (172)cost center 成本中心   <0,c{e  
  C (173)cost driver 成本动因
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