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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 H 9?txNea  
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  1.audit   审计 z E\~Oa;  
  2.attestation   鉴证 cfc=a  
  3.credibility   可信赖程度 c$;Cpt@-j  
  4.audit of financial statements 财务报表审计 ]-w.x ]I  
  5.agreed-upon procedures 执行商定程序 f!B\X*|  
  6.high levels of assurance 高水平保证 87R$Y> V  
  7.compilation 编制 ^W0eRT  
  8.reliability 可靠性 [3v&j_  
  9.relevance 相关性 J c:j7}OOV  
  10.professional skepticism 职业谨慎 uLt31G()  
  11.objectivity 客观性 u)Vn7 zh  
  12. professional competence 专业胜任能力 FMl_I26]  
  13.Senior/CPA-in-charge 项目经理 2KNs,4X@  
  14.audit engagement letter 业务约定书 A-u}&}l<  
  15.recurring audit 连续审计 jZ,=tF  
  16.the client 委托人 K6nNrd}p:  
  17.change CPA 更换注册会计 kM7 6?M  
  18.the existing CPA 现任注册会计师 =BeJ.8$@VC  
  19.the successor CPA 后任注册会计师 S6{y%K2y&  
  20.the preceding CPA前任注册会计师 yONX?cS  
  21.issue the audit report 出具审计报告 'D^@e0.3  
  22.expert 专家 6^z):d#u  
  23.the board of directors 董事会 }Gd^r  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r <$"T  
  25.assess material misstatement risks评估重大错报风险 J>+~//C  
  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 YcM 0A~<  
  27.a general knowledge of —— 初步了解―――的情况 |_16 IEJ  
  28.a more knowledge of—— 进一步了解的情况 p7,dl*'  
  29.the prior year‘s working papers 以前年度工作底稿 J+qcA}  
  30.minutes of meeting 会议纪要 w#>CYP`0k6  
  31.business risks 经营风险 Htce<H-P  
  32.appropriateness 适当性 .R&jRtb/E  
  33.accounting estimate 会计估计 i(S}gH4*o  
  34.management representations 管理层声明 zoau5t  
  35.going concern assumption 持续经营假设 wkD"EuW(  
  36.audit plan 审计计划 }t1J`+x%  
  37.significant audit areas 重点审计领域 jjg[v""3|  
  38.error 错误 W'5c%SI  
  39.fraud舞弊 O?Qi  
  40.modified or additional procedures 修改或追加审计程序 -8sB\E  
  41.misappropriation of assets 侵占资产 e @|uG%  
  42.transactions without substance 虚假交易 VW**N}1#C  
  43.unusual pressures 异常压力 T{*!.+E  
  44.the suspected noncompliance 涉嫌存在违法行为 ohPDknHp  
  45.materialiy 重要性 KK/siG~O  
  46.exceed the materiality level 超过重要性水平 %}Z1KiRiX  
  47.approach the materiality level 接近重要性水平 9@YhAj   
  48.an acceptably low level 可接受水平 ifadnl26 s  
  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 Yo,n#<37  
  50.misstatements or omissions 错报或漏报 I=7 YAm[W  
  51.aggregate 总计 P5Pb2|\*  
  52.subsequent events 期后事项 w[/m:R?eX  
  53.adjust the financial statements 调整财务报表 ynZfO2kf  
  54.perform additional audit procedures 实施追加的审计程序 f<Y g_TG  
  55.audit risk 审计风险 ov|pXi<e  
  56.detection risk 检查风险 @5cY5e*i{  
  57.inappropriate audit opinion 不适当的审计意见 j$r2=~1  
  58.material misstatement 重大的错报 ]J .|XRp/  
  59.tolerable misstatement 可容忍错报 W9jxw4)  
  60.the acceptable level of detection risk 可接受的检查风险 Tuy5 h 5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CD)JCv  
  62.simall business 小规模企业 D3C3_ @*  
  63.accounting system 会计系统 R(GL{Dh}L  
  64.test of control 控制测试 5:SS2>~g  
  65.walk-through test 穿行测试 Rrp-SR?O  
  66.communication 沟通 )8V=!73   
  67.flow chart 流程图 1-8 G2e  
  68.reperformance of internal control 重新执行 OTWp,$YA=  
  69.audit evidence 审计证据 h:<?)g~U  
  70.substantive procedures 实质性程序 +?GsIp@>jh  
  71.assertions 认定 `'b2 z=j  
  72.esistence 存在 *^p^tK  
  73.occurrence 发生 GNoUn7Y  
  74.completeness 完整性 t:tIzFNv  
  75.rights and obligations 权利和义务 > |(L3UA9  
  76.valuation and allocation 计价和分摊 _i2k$Nr  
  77.cutoff 截止 B[ r04YGh  
  78.accuracy 准确性 c{})Z=  
  79.classification 分类 x+W,P  
  80.inspection 检查 X=%e'P*X  
  81.supervision of counting 监盘 A0H6}53, $  
  82.observation 观察 Ev0=m;@_  
  83.confirmation 函证 |6b&khAM  
  84.computation 计算 %G'P!xQhy  
  85.analytical procedures 分析程序 9QEK|x`8  
  86.vouch 核对 rchKrw  
  87.trace 追查 noO#o+ Jg#  
  88.audit sampling 审计抽样 WL}XD Kx  
  89.error 误差 8l >Xbz  
  90.expected error 预期误差 }KR"0G[f  
  91.population 总体 3NN )ql  
  92.sampling risk 抽样风险 Pk&sY'  
  93.non- sampling risk 非抽样风险 &Yd6w}8  
  94.sampling unit 抽样单位 m[Cp G=32B  
  95.statistical sampling 统计抽样 X> U  _v  
  96.tolerable error 可容忍误差 #?7g_  
  97.the risk of under reliance 信赖不足风险 {EyWSf"  
  98.the risk of over reliance 信赖过度风险 :rEZR`  
  99.the risk of incorrect rejection 误拒风险 5a2+6N  
  100. the risk of incorrect acceptance 误受风险 3?<LWrhV3  
  101.working trial balance 试算平衡表 m tVoA8(6  
  102.index and cross-referencing 索引和交叉索引 1i@a? 27|  
  103.cash receipt 现金收入 ]+T$ D  
  104.cash disbursement 现金支出 Fq'Ds[wd5  
  105.bank statement 银行对账单 axz.[L_elB  
  106.bank reconciliation 银行存款余额调节表 ma@!"Z8 S  
  107.balance sheet date 资产负债表日 $ <Mf#.8%  
  108.net realizable value 可变现净值 R^@   
  109.storeroom 仓库 OZQN&7  
  110.sale invoice 销售发票 aA'of>'ib|  
  111.price list 价目表 =!IoL7x  
  112.positive confirmation request 积极式询证函 Q 6dqFnz  
  113.negative confirmation request 消极式询证函 fxc?+<P  
  114.purchase requisition 请购单 EAK[2?CY  
  115.receiving report 验收报告 &A~hM[-  
  116.gross margin 毛利 -v$ q8_$m"  
  117.manufacturing overhead 制造费用 $aHHXd}@t2  
  118.material requisition 领料单 cueaOtD  
  119.inventory-taking 存货盘点 Zhc99L&K  
  120.bond certificate 债券 z+<ofZ(.  
  121.stock certificate 股票 DY1"t7 9E  
  122.audit report 审计报告 @]dv   
  123.entity 被审计单位 4++pK;I  
  124.addressee of the audit report 审计报告的收件人 - #-Bo  
  125.unqualified opinion 无保留意见 j eyGIY  
  126.qualified opinion 保留意见 Hd_,`W@  
  127.disclaimer of opinion 无法表示意见 'ji|'x T  
  128.adverse opinion 否定意见
3(_:"?xA  
u4ZOHy_O^  
A (1)ABC 作业基础成本计算   {2U3   
  A (2)absorbed overhead 已吸收制造费用 R]4 h)"  
  A (3)absorption costing 吸收成本计算 FA{(gib@9  
  A (4)account 账户,报表   f(T`(pX0V  
  A (5)accounting postulate 会计假设   4mnVXKt%.  
  A (6)accounting series release 会计公告文件   s \0,@A   
  A (7)accounting valuation 会计计价   ':]Hj8t_  
  A (8)account sale 承销清单 NYc;Zwv9  
  A (9)accountability concept 经营责任概念   %$67*pY'JH  
  A (10)accountancy 会计职业   |v_ttJ;+Y  
  A (11)accountant 会计师   H{1'- wB  
  A (12)accounting 会计   P<=1O WC  
  A (13)agency cost 代理成本   \4>& zb4  
  A (14)accounting bases 会计基础   e<+b?@}=B  
  A (15)accounting manual 会计手册   }H|'W[Q.  
  A (16)accounting period 会计期间   ^7YZ>^  
  A (17)accounting policies 会计方针   }4kQu#0o")  
  A (18)accounting rate of return 会计报酬率   P2)/!+`a  
  A (19)accounting reference date 会计参照日   ?*'0;K13  
  A (20)accounting reference period 会计参照期间   gi$'x^]#  
  A (21)accrual concept 应计概念   /q) H0b  
  A (22)accrual expenses 应计费用   Cng_*\=O  
  A (23)acid test ration 速动比率(酸性测试比率)   \=Od1i  
  A (24)acquisition 购置   0bteI*L  
  A (25)acquisition accounting 收购会计   Tt4Q|"CJA  
  A (26)activity based accounting 作业基础成本计算   Q;GcV&f;f  
  A (27)adjusting events 调整事项    2.'hr/.  
  A (28)administrative expenses 行政管理费   S }qGf%  
  A (29)advice note 发货通知   }yw>d\] f  
  A (30)amortization 摊销   JH*fxG  
  A (31)analytical review 分析性检查   ]d.e(yCuE  
  A (32)annual equivalent cost 年度等量成本法   B_>r|^Vh  
  A (33)annual report and accounts 年度报告和报表   <,Mf[R2N>  
  A (34)appraisal cost 检验成本   ~cV";cD5  
  A (35)appropriation account 盈余分配账户   *'@ sm*  
  A (36)articles of association 公司章程细则   "bz]5c~  
  A (37)assets 资产   -B#K}xL|x  
  A (38)assets cover 资产保障   (S2E'L L{  
  A (39)asset value per share 每股资产价值   3AAciMq}  
  A (40)associated company 联营公司   Q=Liy@/+!  
  A (41)attainable standard 可达标准    / #zs  
O+]'*~a  
 A (42)attributable profit 可归属利润   uZ'(fnZ$  
  A (43)audit 审计   6W:FT Pt44  
  A (44)audit report 审计报告   rU|?3x  
  A (45)auditing standards 审计准则   L nyow}  
  A (46)authorized share capital 额定股本   LI T`~D  
  A (47)available hours 可用小时   Z/d {v:)  
  A (48)avoidable costs 可避免成本 @76I8r5l  
  B (49)back-to-back loan 易币贷款   t*`Sme]"B  
  B (50)backflush accounting 倒退成本计算   t<"%m)J  
  B (51)bad debts 坏帐   4gZ)9ya   
  B (52)bad debts ratio 坏帐比率   ElKMd  
  B (53)bank charges 银行手续费   p3e=~{v*  
  B (54)bank overdraft 银行透支   G++<r7;x  
  B (55)bank reconciliation 银行存款调节表   D[)_ f  
  B (56)bank statement 银行对账单   uvJ&qd8M  
  B (57)bankruptcy 破产   Q{CRy-ha  
  B (58)basis of apportionment 分摊基础   Y^y:N$3$\  
  B (59)batch 批量   E&f/*V^  
  B (60)batch costing 分批成本计算   x=kJl GT  
  B (61)beta factor B(市场)风险因素   .9?GKD  
  B (62)bill 账单   1L?d/j  
  B (63)bill of exchange 汇票   N 6> rU  
  B (64)bill of landing 提单   5 ed|]LP  
  B (65)bill of materials 用料预计单   u"m TS&  
  B (66)bill payable 应付票据   kSEgq<i!  
  B (67)bill receivable 应收票据   +O^}  t  
  B (68)bin card 存货记录卡   Gte\=0Wr  
  B (69)bonus 红利   oTrit_@3  
  B (70)book-keeping 薄记   .[Qi4jm>`  
  B (71)Boston classification 波士顿分类   (G(M"S SC  
  B (72)breakeven chart 保本图   ^m AxV7k  
  B (73)breakeven point 保本点   sE ^YOT<  
  B (74)breaking-down time 复位时间   KtArV  
  B (75)budget 预算   p_)ttcpi1  
  B (76)budget center 预算中心   q$ "?P  
  B (77)budget cost allowance 预算成本折让   p,!IPWo  
  B (78)budget manual 预算手册   [f}`reRlZ  
  B (79)budget period 预算期间   \S&OAe/b  
  B (80)budgetary control 预算控制   RxNLn/?d@  
  B (81)budgeted capacity 预算生产能力   Cq'{ %  
  B (82)burden 制造费用   GVfRy@7n  
  B (83)business center 经营中心   w9n0p0xr<  
  B (84)business entity 营业个体   h B_p  
  B (85)business unit 经营单位   v6Wz:|G/u  
 B (86)buy-out management 管理性购买产权   Z?V vFEt%  
  B (87)by-product 副产品  J%T=FU  
  C (88)called-up share capital 催缴股本   z ?F`)}  
  C (89)capacity 生产能力   ?*ZQ:jH  
  C (90)capacity ratios 生产能力比率   3Tp8t6*nL  
  C (91)capital 资本   2EYWX! Bx  
  C (92)capital assets pricing model资本资产计价模式   {fjBa,o #  
  C (93)capital commitment 承诺资本   s_^N=3Si   
  C (94)capital employed 已运用的资本   rhZ p  
  C (95)capital expenditure 资本支出   6/T/A+u  
  C (96)capital expenditureauthorization 资本支出核准   %LD(S*>7  
  C (97)capital expenditure control 资本支出控制   9c[bhGD?  
  C (98)capital expenditure proposal资本支出申请   sH'0 utD#Y  
  C (99)capital funding planning 资本基金筹集计划   lCBH3-0^  
  C (100)capital gain 资本收益   e+:X%a4\  
  C (101)capital investment appraisal资本投资评估   |WSpWsr,  
  C (102)capital maintenance 资本保全   ,X;$-.  
  C (103)capital resource planning 资本资源计划   )rlkQ'DN  
  C (104)capital surplus 资本盈余   g"kET]KP"  
  C (105)capital turnover 资本周转率   /I{K_G@  
  C (106)card 记录卡   ov daK"q2  
  C (107)cash 现金   o6:bmKWE  
  C (108)cash account 现金账户   2.]d~\  
  C (109)cash book 现金账薄   YB!f=_8  
  C (110)cash cow 金牛产品   pp(?rE$S  
  C (111)cash flow 现金流量   o*2Mjd]r  
  C (112)cash discounted 现金贴现   X*w;6 V  
  C (113)cash flow budget 现金流量预算   rixVIfVF  
  C (114)cash flow statement 现金流量表   OW@"j;6 3`  
  C (115)cash ledger 现金分类账   C'{B  
  C (116)cash limit 现金限额   ynZEJKo  
  C (117)CCA 现时成本会计   S)W?W}*R\  
  C (118)center 中心   h9!4\{V;h  
  C (119)changeover time 变更时间   hwQ|'^(@O  
  C (120)chartered entity 特许经济个体   Qr7|;l3  
  C (121)cheque 支票   j>l  
  C (122)cheque register 支票登记薄   />pAZa  
  C (123)coin analysis 零钱分类   <:T/hm$  
  C (124)classification 分类   hh5h \ZI%  
  C (125)clock card 工时卡   <a&xhG}  
  C (126)code 代码   hl] y):  
  C (127)commitment accounting 承诺确认会计   o iC@ /  
  C (128)common cost 共同成本   /m,i,NX07  
  C (129)company limited byguarantee 有限担保责任公司   G N=8;Kq%  
C (130)company limited shares 股份有限公司   ?L H[,8z  
  C (131)competitive position 竞争能力状况   r!w*y3  
  C (132)concept 概念   cLvnLaA}  
  C (133)conglomerate 跨行业企业   *5?Qam3  
  C (134)consistency concept 一致性概念   5|>ms)[RQ  
  C (135)consolidated accounts 合并报表   7/_|/4&  
  C (136)consolidation accounting 合并会计   >j*0fb!:]  
  C (137)consortium 财团   [*I7^h%  
  C (138)contingency plan 应急计划   jTZi< Y:bB  
  C (139)contingent liabilities 或有负债   #W l^!)#j?  
  C (140)continuous operation 连续生产   E:+r.r"Y  
  C (141)contra 抵消   qFLt/ >  
  C (142)contract cost 合同成本   nh80"Ny5  
  C (143)contract costing 合同成本计算   "gzn%k[D9m  
  C (144)contribution 贡献毛益   |1/8m/2Af.  
  C (145)contribution centre 贡献中心   7GG`9!l]D  
  C (146)contribution chart 贡献图   8 nqF i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =<)/lz] H  
  C (148)contribution to salesration 贡献毛益对销售比率   \ 2#K {  
  C (149)control 控制   ( ]0F3@k#s  
  C (150)control account 控制帐户   RlU?F  
  C (151)control limits 控制限度   L<XX?I\p  
  C (152)controllability concept 可控制概念   cxvO,8NiB  
  C (153)controllable cost 可控制成本   vjh'<5w9Wi  
  C (154)conversion cost 加工成本   &5sPw^{,H  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SG&H^V8  
  C (156)corporate appraisal 公司评估   ~E_irzOFP  
  C (157)corporate planning 公司计划   p_e  x  
  C (158)corporate social reporting 公司社会报告   < <Y]P+uU  
  C (159)corporation 股份公司   1vCp<D9<  
  C (160)cost 成本   fA0wQz]u  
  C (161)cost account 成本帐户   H 8 6 6,]  
  C (162)cost accounting 成本会计   .y_~mr&d  
  C (163)cost accounting manual 成本手册   t6 kLZ  
  C (164)cost accounts calendar 成本报表的日历时间   |u$*'EsP  
  C (165)cost adjustment 成本调整   oL }d=x/  
  C (166)cost allocation 成本分配   ZCb@!V}=  
  C (167)cost apportionment 成本分摊   r2PN[cLu|  
  C (168)cost attribution 成本归属   H@ty'z?  
  C (169)cost audit 成本审计   RdL5VAD  
  C (170)cost behaviour 成本性态   &e#pL`N  
  C (171)cost benefit analysis 成本效益分析   +ut%C.1  
  C (172)cost center 成本中心   dl |$pm@x  
  C (173)cost driver 成本动因
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