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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 ><Z3<7K9  
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  1.audit   审计 d`uO7jlm  
  2.attestation   鉴证 F*t_lN5{  
  3.credibility   可信赖程度 ir:~* |  
  4.audit of financial statements 财务报表审计 ;+34g6  
  5.agreed-upon procedures 执行商定程序 _/~ ,a  
  6.high levels of assurance 高水平保证 NjN?RB/5  
  7.compilation 编制 8`2<g0V2  
  8.reliability 可靠性 e~.?:7t  
  9.relevance 相关性 : 5< 9/  
  10.professional skepticism 职业谨慎 F(9 Y/UXH  
  11.objectivity 客观性 #0hNk%X=  
  12. professional competence 专业胜任能力 ,GkW. vEU  
  13.Senior/CPA-in-charge 项目经理 <W59mweW#5  
  14.audit engagement letter 业务约定书 e ]o'i;I  
  15.recurring audit 连续审计 ^y0C5Bl;  
  16.the client 委托人 34wM%@D*c  
  17.change CPA 更换注册会计 fTV|? :C{  
  18.the existing CPA 现任注册会计师 in #]3QGV  
  19.the successor CPA 后任注册会计师 lkH;N<U  
  20.the preceding CPA前任注册会计师 dIpW!Pj^  
  21.issue the audit report 出具审计报告 %M#?cmt  
  22.expert 专家 |F@xwfgb  
  23.the board of directors 董事会 w&yGYHg  
  24.knowledge of the entity‘ s business 了解被审计单位情况 x2;i< |  
  25.assess material misstatement risks评估重大错报风险 >q@Sd  
  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 ]]=fA 4(  
  27.a general knowledge of —— 初步了解―――的情况 0T#xM(q[K  
  28.a more knowledge of—— 进一步了解的情况 wp %FM  
  29.the prior year‘s working papers 以前年度工作底稿 BCUt`;q ]B  
  30.minutes of meeting 会议纪要 p^igscPF6  
  31.business risks 经营风险 (e>Rot0  
  32.appropriateness 适当性 0w(T^G hZ  
  33.accounting estimate 会计估计 .^~l_ LkA  
  34.management representations 管理层声明 (;pi"/x[  
  35.going concern assumption 持续经营假设 ] @)!:<+  
  36.audit plan 审计计划 -}X?2Q  
  37.significant audit areas 重点审计领域 =v4r M0m,  
  38.error 错误 X') Zm+  
  39.fraud舞弊 MuoctW  
  40.modified or additional procedures 修改或追加审计程序 ]TBtLU3  
  41.misappropriation of assets 侵占资产 mw(c[.*%  
  42.transactions without substance 虚假交易 f-3'D-{EKt  
  43.unusual pressures 异常压力 /X^3=-{8  
  44.the suspected noncompliance 涉嫌存在违法行为 w^])(  
  45.materialiy 重要性 ^{*f3m/  
  46.exceed the materiality level 超过重要性水平 O5qW *r'  
  47.approach the materiality level 接近重要性水平 ^0~c 7`k`V  
  48.an acceptably low level 可接受水平 )?B~64N,+  
  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 ZEj!jWP2m  
  50.misstatements or omissions 错报或漏报 ,<$YVXe/  
  51.aggregate 总计 8pk#sJ51  
  52.subsequent events 期后事项 Lo9G4Cu  
  53.adjust the financial statements 调整财务报表 O}MZ-/z=o~  
  54.perform additional audit procedures 实施追加的审计程序 4W!\4Va  
  55.audit risk 审计风险 f `y" a@  
  56.detection risk 检查风险 cK[R1 ReH  
  57.inappropriate audit opinion 不适当的审计意见 97Zk P=Cq  
  58.material misstatement 重大的错报 n</k/Mk}  
  59.tolerable misstatement 可容忍错报 4e+BqCriC*  
  60.the acceptable level of detection risk 可接受的检查风险 B6ed,($&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7a:*Y"f,~  
  62.simall business 小规模企业 ,](v?v.[4  
  63.accounting system 会计系统  ,v*p  
  64.test of control 控制测试 Any Zi'  
  65.walk-through test 穿行测试 X a"XB  
  66.communication 沟通 \5Vp6^  
  67.flow chart 流程图 BbrT f"`  
  68.reperformance of internal control 重新执行 w|}W(=#  
  69.audit evidence 审计证据 =t3vbV  
  70.substantive procedures 实质性程序 E kBae=  
  71.assertions 认定 `RL,ZoYuu  
  72.esistence 存在 Iz}2 ^  
  73.occurrence 发生 4ZI!,lv*  
  74.completeness 完整性 3>Q@r>c  
  75.rights and obligations 权利和义务 ~V2ajM1Z&O  
  76.valuation and allocation 计价和分摊 @7@e`b?  
  77.cutoff 截止 e&$p-0DmT|  
  78.accuracy 准确性 _%wK}eH+sy  
  79.classification 分类 .!JMPf"QEI  
  80.inspection 检查 #\pP2  
  81.supervision of counting 监盘 d7"U WY^  
  82.observation 观察 xH<'GB)  
  83.confirmation 函证 .3{[_iTM  
  84.computation 计算 3P//H8 8LY  
  85.analytical procedures 分析程序 YH[XRUa  
  86.vouch 核对 50LHF %  
  87.trace 追查 Q[J [=  
  88.audit sampling 审计抽样 $D QD$  
  89.error 误差 ytjK++(T5  
  90.expected error 预期误差 ;Z ]<S_#-  
  91.population 总体 !8xKf*y  
  92.sampling risk 抽样风险 Fweh =v  
  93.non- sampling risk 非抽样风险 ]3L@$`ys  
  94.sampling unit 抽样单位 ]alh_U  
  95.statistical sampling 统计抽样 T3PX gL)o  
  96.tolerable error 可容忍误差 hZAG (Z  
  97.the risk of under reliance 信赖不足风险 $sEB' >:  
  98.the risk of over reliance 信赖过度风险 ~J0,)_b%*  
  99.the risk of incorrect rejection 误拒风险 L5Urg*GNL  
  100. the risk of incorrect acceptance 误受风险 .zvlRt.zl  
  101.working trial balance 试算平衡表 /Q?~Q0{)es  
  102.index and cross-referencing 索引和交叉索引 %p0b{P j_p  
  103.cash receipt 现金收入 CI,lk O|C  
  104.cash disbursement 现金支出 9>N\sOh  
  105.bank statement 银行对账单 WP5VcBC  
  106.bank reconciliation 银行存款余额调节表 `Kh]x9Z  
  107.balance sheet date 资产负债表日 .Y!;xB/  
  108.net realizable value 可变现净值 6nh]*/  
  109.storeroom 仓库  ispkj'  
  110.sale invoice 销售发票 pT4qPta,2  
  111.price list 价目表 4,2(nYF  
  112.positive confirmation request 积极式询证函 (%[Tk[  
  113.negative confirmation request 消极式询证函 Q0pzW:=s]  
  114.purchase requisition 请购单 42fprt  
  115.receiving report 验收报告 um;:fT+  
  116.gross margin 毛利 E;6~R M:  
  117.manufacturing overhead 制造费用 H(G!t`K  
  118.material requisition 领料单  bRNK.[|  
  119.inventory-taking 存货盘点 R'zu"I  
  120.bond certificate 债券 rO0ZtC{K  
  121.stock certificate 股票 \a"i7Caa  
  122.audit report 审计报告 9b 1?W?"  
  123.entity 被审计单位 B &?fM ~J  
  124.addressee of the audit report 审计报告的收件人 )ZGYhE  
  125.unqualified opinion 无保留意见 &vCeLh:s  
  126.qualified opinion 保留意见 - yoAxPDW  
  127.disclaimer of opinion 无法表示意见 Yx5J$!Ld  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8O6_iGTBh  
  A (2)absorbed overhead 已吸收制造费用 {O)YwT$`  
  A (3)absorption costing 吸收成本计算 %y>+1hakkX  
  A (4)account 账户,报表   wa!zv^;N*  
  A (5)accounting postulate 会计假设   R :"+ #Sq  
  A (6)accounting series release 会计公告文件   mj@31YW  
  A (7)accounting valuation 会计计价   9 ~~qAoD  
  A (8)account sale 承销清单 +'|{1gB  
  A (9)accountability concept 经营责任概念   B/mYoK  
  A (10)accountancy 会计职业   PWvSbn 6  
  A (11)accountant 会计师   V JDoH  
  A (12)accounting 会计   vQ 4}WtvA  
  A (13)agency cost 代理成本   G$C }?" l  
  A (14)accounting bases 会计基础   u FZ~  
  A (15)accounting manual 会计手册   CM9XPr  
  A (16)accounting period 会计期间   4U?<vby  
  A (17)accounting policies 会计方针   ^ Hg/P8q  
  A (18)accounting rate of return 会计报酬率   7R,qDp S  
  A (19)accounting reference date 会计参照日   iU5P$7.p  
  A (20)accounting reference period 会计参照期间   }taLk@T  
  A (21)accrual concept 应计概念   T"?Y5t`(  
  A (22)accrual expenses 应计费用   )CLf;@1  
  A (23)acid test ration 速动比率(酸性测试比率)   .s2$al  
  A (24)acquisition 购置   ca(U!T68  
  A (25)acquisition accounting 收购会计   (s s3A9tG  
  A (26)activity based accounting 作业基础成本计算   :Hk_8J  
  A (27)adjusting events 调整事项   DzC Df@TB"  
  A (28)administrative expenses 行政管理费   C/G]v*MBQ  
  A (29)advice note 发货通知   :&qhJtGo  
  A (30)amortization 摊销   o)&"Rf  
  A (31)analytical review 分析性检查   llq*T"7  
  A (32)annual equivalent cost 年度等量成本法   @4drjT  
  A (33)annual report and accounts 年度报告和报表   H<`\bej,  
  A (34)appraisal cost 检验成本   wiJRCH  
  A (35)appropriation account 盈余分配账户   Vr/Bu4V"  
  A (36)articles of association 公司章程细则   _({@B`N}  
  A (37)assets 资产   r<c #nD~K  
  A (38)assets cover 资产保障   R_1qn  
  A (39)asset value per share 每股资产价值   '^iUx,,ZQ  
  A (40)associated company 联营公司   E ] B7  
  A (41)attainable standard 可达标准   %<} <'V0  
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 A (42)attributable profit 可归属利润   lpy: 3`ti  
  A (43)audit 审计   19Ww3P vQ;  
  A (44)audit report 审计报告   i%;"[M  
  A (45)auditing standards 审计准则   K]/Od  
  A (46)authorized share capital 额定股本   R>2IRvY(  
  A (47)available hours 可用小时   A1),el-^5  
  A (48)avoidable costs 可避免成本 &nY;=Hv`WY  
  B (49)back-to-back loan 易币贷款   (}smW_ `5  
  B (50)backflush accounting 倒退成本计算   S2K#[mDG  
  B (51)bad debts 坏帐   ;+U<bqL6  
  B (52)bad debts ratio 坏帐比率   uSN" vpc4D  
  B (53)bank charges 银行手续费   PLA#!$c7q  
  B (54)bank overdraft 银行透支   xJc$NV-JzK  
  B (55)bank reconciliation 银行存款调节表   raE Mm  
  B (56)bank statement 银行对账单   ~y /!fnv  
  B (57)bankruptcy 破产    $dQIs:  
  B (58)basis of apportionment 分摊基础   gEwd &J  
  B (59)batch 批量   1J{fXh  
  B (60)batch costing 分批成本计算   q0&$7GH4  
  B (61)beta factor B(市场)风险因素   z.oU4c  
  B (62)bill 账单   |=6_ xRyr  
  B (63)bill of exchange 汇票   Y$<D9f s3  
  B (64)bill of landing 提单   h|bT)!|  
  B (65)bill of materials 用料预计单   M`7y>Ud  
  B (66)bill payable 应付票据   6>`c1 \8f  
  B (67)bill receivable 应收票据   -*B`]  
  B (68)bin card 存货记录卡   ~ #PLAP3-  
  B (69)bonus 红利   h Dk)Qg  
  B (70)book-keeping 薄记   ''H"^oS  
  B (71)Boston classification 波士顿分类   /,s[#J   
  B (72)breakeven chart 保本图   L',mKOej  
  B (73)breakeven point 保本点   sOBu7!G%  
  B (74)breaking-down time 复位时间   5Bjgr  
  B (75)budget 预算   ,.tfWN%t\  
  B (76)budget center 预算中心   CnISe^h  
  B (77)budget cost allowance 预算成本折让   DM{ 4@*]  
  B (78)budget manual 预算手册   e6E?t[hEeS  
  B (79)budget period 预算期间   ;_O) p,p  
  B (80)budgetary control 预算控制   vLT0ETHg6  
  B (81)budgeted capacity 预算生产能力   ["3\eFg  
  B (82)burden 制造费用   2;2}wM[  
  B (83)business center 经营中心   Kibr ]w  
  B (84)business entity 营业个体   d0'HDVd  
  B (85)business unit 经营单位   #_i`#d)  
 B (86)buy-out management 管理性购买产权   Y?d9l  
  B (87)by-product 副产品 .}B(&*9,v  
  C (88)called-up share capital 催缴股本   0bS|fMgc  
  C (89)capacity 生产能力   ;dR=tAf0$Q  
  C (90)capacity ratios 生产能力比率   r;&>iX4B  
  C (91)capital 资本   T/1gI9 X  
  C (92)capital assets pricing model资本资产计价模式   %NHkDa!  
  C (93)capital commitment 承诺资本   3g~'5Ao  
  C (94)capital employed 已运用的资本   p-GAe,2q  
  C (95)capital expenditure 资本支出   ,%9df+5k  
  C (96)capital expenditureauthorization 资本支出核准   K/=|8+IDL  
  C (97)capital expenditure control 资本支出控制   a<~77~"4wn  
  C (98)capital expenditure proposal资本支出申请   he(A3{'  
  C (99)capital funding planning 资本基金筹集计划   P"/G  
  C (100)capital gain 资本收益   ~;]W T  
  C (101)capital investment appraisal资本投资评估   oU*45B`"  
  C (102)capital maintenance 资本保全   QXgE dsw  
  C (103)capital resource planning 资本资源计划   kM8{C w  
  C (104)capital surplus 资本盈余   J aTp} #  
  C (105)capital turnover 资本周转率   P!G858V(  
  C (106)card 记录卡   c0&Rg#  
  C (107)cash 现金   @#g<IBG=*  
  C (108)cash account 现金账户   ar9]"s+'  
  C (109)cash book 现金账薄   $D'- k]E[H  
  C (110)cash cow 金牛产品   Z;/$ niY  
  C (111)cash flow 现金流量   EJ@p-}I!  
  C (112)cash discounted 现金贴现   gKYfQ+  
  C (113)cash flow budget 现金流量预算   E_e6^Sk5B(  
  C (114)cash flow statement 现金流量表   6 5N~0t  
  C (115)cash ledger 现金分类账   Gs+3e8  
  C (116)cash limit 现金限额   Zwz&rIQpT  
  C (117)CCA 现时成本会计   ,EGQ@:3/  
  C (118)center 中心   {(U %i\F\  
  C (119)changeover time 变更时间   !$-\;<bZ w  
  C (120)chartered entity 特许经济个体   i0$Bx>  
  C (121)cheque 支票   }X*Riu7gk  
  C (122)cheque register 支票登记薄   0Z[oKXm1p  
  C (123)coin analysis 零钱分类   SCvVt  
  C (124)classification 分类   E;JsBH  
  C (125)clock card 工时卡   }J">}j]/  
  C (126)code 代码   p2Zo  
  C (127)commitment accounting 承诺确认会计   _8Kx6s%  
  C (128)common cost 共同成本   VCXJwVb  
  C (129)company limited byguarantee 有限担保责任公司   7(5xL T$  
C (130)company limited shares 股份有限公司   6KpHnSW  
  C (131)competitive position 竞争能力状况   q\m2EURco  
  C (132)concept 概念   @=}YTtq  
  C (133)conglomerate 跨行业企业   \7Jg7*  
  C (134)consistency concept 一致性概念   OQW#a[=WQ  
  C (135)consolidated accounts 合并报表   P:30L'.=[  
  C (136)consolidation accounting 合并会计   =R*qP; #  
  C (137)consortium 财团   wiz$fj  
  C (138)contingency plan 应急计划   R" ;x vo*  
  C (139)contingent liabilities 或有负债   P"B0_EuR<T  
  C (140)continuous operation 连续生产   Ag{iq(X  
  C (141)contra 抵消   3|.um_  
  C (142)contract cost 合同成本   B2-V@06  
  C (143)contract costing 合同成本计算   Ty vtmx M  
  C (144)contribution 贡献毛益   Y. ,Kl~  
  C (145)contribution centre 贡献中心   |<:vY  
  C (146)contribution chart 贡献图   ]]Cb$$Td  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   At-U2a#J{  
  C (148)contribution to salesration 贡献毛益对销售比率    IiY/(N+J  
  C (149)control 控制   6d_'4B  
  C (150)control account 控制帐户   Vx~,Uex0+  
  C (151)control limits 控制限度   ]IoUwgpI)  
  C (152)controllability concept 可控制概念   q Y#n'&  
  C (153)controllable cost 可控制成本   ?b(=1S\E'^  
  C (154)conversion cost 加工成本   anXc|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .Fdgb4>BXX  
  C (156)corporate appraisal 公司评估   E\Rhz]G(  
  C (157)corporate planning 公司计划   vI>>\ .ED  
  C (158)corporate social reporting 公司社会报告   -r-k_6QP  
  C (159)corporation 股份公司   {NHdyc$  
  C (160)cost 成本   |&RU/a  
  C (161)cost account 成本帐户   6@rMtQfI  
  C (162)cost accounting 成本会计   e" St_z(  
  C (163)cost accounting manual 成本手册   C?lcGt!H  
  C (164)cost accounts calendar 成本报表的日历时间   ^s|6vd;PD=  
  C (165)cost adjustment 成本调整   V5UF3'3;}  
  C (166)cost allocation 成本分配   _f$^%?^  
  C (167)cost apportionment 成本分摊   _d5QbTe  
  C (168)cost attribution 成本归属   i\,-oO  
  C (169)cost audit 成本审计   N@t|7~  
  C (170)cost behaviour 成本性态   KET2Ws[w  
  C (171)cost benefit analysis 成本效益分析   \O2Rhz  
  C (172)cost center 成本中心   Mu+0<>   
  C (173)cost driver 成本动因
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