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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 8 6 6,]  
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  1.audit   审计 |u$*'EsP  
  2.attestation   鉴证 2 n2,MB  
  3.credibility   可信赖程度 hkV*UH{  
  4.audit of financial statements 财务报表审计 w^n&S=E E~  
  5.agreed-upon procedures 执行商定程序 -*Qg^1]i+  
  6.high levels of assurance 高水平保证 'O9Yu{M  
  7.compilation 编制 4ji'6JHPg  
  8.reliability 可靠性 G&MO(r}B  
  9.relevance 相关性 n <HF]  
  10.professional skepticism 职业谨慎 T ny LVIP  
  11.objectivity 客观性 30(e6T;   
  12. professional competence 专业胜任能力 3UZ_1nY  
  13.Senior/CPA-in-charge 项目经理 <Hz11 }<(  
  14.audit engagement letter 业务约定书 f,LeJTX=  
  15.recurring audit 连续审计 TaKHr$h  
  16.the client 委托人 0"+QWh  
  17.change CPA 更换注册会计 :B|rs&  
  18.the existing CPA 现任注册会计师 d(9SkXr  
  19.the successor CPA 后任注册会计师 /X#OX 8gb]  
  20.the preceding CPA前任注册会计师 f`\J%9U_O  
  21.issue the audit report 出具审计报告 vl|3WYA  
  22.expert 专家 glKPjL*  
  23.the board of directors 董事会 N[O_}_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @y0kX<M  
  25.assess material misstatement risks评估重大错报风险 Q&%gpa ).W  
  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 RC8-6s& ln  
  27.a general knowledge of —— 初步了解―――的情况 #^ .G^d(=  
  28.a more knowledge of—— 进一步了解的情况 IF//bgk-  
  29.the prior year‘s working papers 以前年度工作底稿 XuZgyt"=r  
  30.minutes of meeting 会议纪要 0TICv2l!  
  31.business risks 经营风险 4"{g{8  
  32.appropriateness 适当性 #-R]HLW*  
  33.accounting estimate 会计估计 36.mf_AM  
  34.management representations 管理层声明 _+}hId  
  35.going concern assumption 持续经营假设 P>x88M  
  36.audit plan 审计计划 6O 2sa-{d  
  37.significant audit areas 重点审计领域 4K4u]"1  
  38.error 错误 y] Cx[  
  39.fraud舞弊 BCd0X. m(  
  40.modified or additional procedures 修改或追加审计程序 zx"0^r}  
  41.misappropriation of assets 侵占资产 4xFAFK~lx  
  42.transactions without substance 虚假交易 ]x3 )OjH  
  43.unusual pressures 异常压力 AP=SCq;  
  44.the suspected noncompliance 涉嫌存在违法行为 \S~<C[P  
  45.materialiy 重要性 fg1uqS1rg  
  46.exceed the materiality level 超过重要性水平 *0'{ n*>  
  47.approach the materiality level 接近重要性水平 S=~+e{  
  48.an acceptably low level 可接受水平 o5Knot)Oy  
  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 ?q5HAIZ`  
  50.misstatements or omissions 错报或漏报 }:0HM8B7!  
  51.aggregate 总计 wc~9zh  
  52.subsequent events 期后事项 fKuaom9  
  53.adjust the financial statements 调整财务报表 <!|=_W6  
  54.perform additional audit procedures 实施追加的审计程序 }2Im?Q  
  55.audit risk 审计风险 (KfdN'vW  
  56.detection risk 检查风险 +,D82V7S  
  57.inappropriate audit opinion 不适当的审计意见 U[#q"'P|l  
  58.material misstatement 重大的错报 R~N%sn  
  59.tolerable misstatement 可容忍错报 1'B=JyR~K  
  60.the acceptable level of detection risk 可接受的检查风险 bs?4|#[K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *\Hut'7 d  
  62.simall business 小规模企业 U2JxzHXZ  
  63.accounting system 会计系统 )MX%DQw  
  64.test of control 控制测试 kQ)2DCb dn  
  65.walk-through test 穿行测试  ~i}/  
  66.communication 沟通 g|!=@9[dv  
  67.flow chart 流程图 kYd=DY   
  68.reperformance of internal control 重新执行 2 "Y=*s  
  69.audit evidence 审计证据 !W=2ZlzS  
  70.substantive procedures 实质性程序 SC2g5i`  
  71.assertions 认定 Ew9 MWlk  
  72.esistence 存在 q93V'[)F  
  73.occurrence 发生 mFIIqkUAL  
  74.completeness 完整性 a$6pA@7}  
  75.rights and obligations 权利和义务 /J,&G: E r  
  76.valuation and allocation 计价和分摊 m :]F &s  
  77.cutoff 截止 #P1 ;*m  
  78.accuracy 准确性 D,uT#P  
  79.classification 分类 $>%zNq-F  
  80.inspection 检查 |e3YTLsI  
  81.supervision of counting 监盘 $5>x)jr:w+  
  82.observation 观察 N=:xyv  
  83.confirmation 函证 9AQ2FD  
  84.computation 计算 "n<u(m8E  
  85.analytical procedures 分析程序 -%t8a42  
  86.vouch 核对 +Pn`AV1  
  87.trace 追查 Z,b^f Vw  
  88.audit sampling 审计抽样 z &[[4[  
  89.error 误差 [3W+h1  
  90.expected error 预期误差 Q@UY4gA '  
  91.population 总体 7|?Ht]  
  92.sampling risk 抽样风险 ,k/<Nv;  
  93.non- sampling risk 非抽样风险 An !i  
  94.sampling unit 抽样单位 sF#t{x/sW  
  95.statistical sampling 统计抽样 h^b =  
  96.tolerable error 可容忍误差  aK9zw  
  97.the risk of under reliance 信赖不足风险 u\UI6/   
  98.the risk of over reliance 信赖过度风险 v8A{ q  
  99.the risk of incorrect rejection 误拒风险 *km - pp  
  100. the risk of incorrect acceptance 误受风险 m3_)UIJZ  
  101.working trial balance 试算平衡表 8L(KdDY  
  102.index and cross-referencing 索引和交叉索引 2 l4`h)_q  
  103.cash receipt 现金收入 <NMOs"NB  
  104.cash disbursement 现金支出 d _koF-7  
  105.bank statement 银行对账单 faI4`.i  
  106.bank reconciliation 银行存款余额调节表 HM\gOz  
  107.balance sheet date 资产负债表日 RjX#pb  
  108.net realizable value 可变现净值 , u>K##X\  
  109.storeroom 仓库 yAVt[+0  
  110.sale invoice 销售发票 OB ~74}3;  
  111.price list 价目表 ymyk.#Z<%  
  112.positive confirmation request 积极式询证函 ]5J*UZ}  
  113.negative confirmation request 消极式询证函 W-ECmw(  
  114.purchase requisition 请购单 GP}+c8|2  
  115.receiving report 验收报告 QgX[?2  
  116.gross margin 毛利 g/soop\:  
  117.manufacturing overhead 制造费用 p&;,$KDA  
  118.material requisition 领料单 1Aa=&B2  
  119.inventory-taking 存货盘点 u\G\KASUK%  
  120.bond certificate 债券 Z7R+'OC  
  121.stock certificate 股票 93#wU})  
  122.audit report 审计报告 %bUpVyi!(  
  123.entity 被审计单位 n 6| \  
  124.addressee of the audit report 审计报告的收件人 vweD{\b  
  125.unqualified opinion 无保留意见 }L*cP;m#  
  126.qualified opinion 保留意见 rhvsd2 zi  
  127.disclaimer of opinion 无法表示意见 \(ZOt.3!J  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5=Y\d,SS"  
  A (2)absorbed overhead 已吸收制造费用 meV RdQ  
  A (3)absorption costing 吸收成本计算 n7Ia8?8-l  
  A (4)account 账户,报表   c}FZb$q#  
  A (5)accounting postulate 会计假设   E^. =^bR  
  A (6)accounting series release 会计公告文件   GQ9g$&T  
  A (7)accounting valuation 会计计价   yf6&'Y{  
  A (8)account sale 承销清单 n-_-;TYH  
  A (9)accountability concept 经营责任概念   Djf,#&j !3  
  A (10)accountancy 会计职业   K<+h/Ok  
  A (11)accountant 会计师   uJ$!lyJ6L  
  A (12)accounting 会计   u5FlT3hY.  
  A (13)agency cost 代理成本   1%6}m`3  
  A (14)accounting bases 会计基础   z '%Vy  
  A (15)accounting manual 会计手册   vd<" G}  
  A (16)accounting period 会计期间   "$BWP  
  A (17)accounting policies 会计方针   +P<LoI  
  A (18)accounting rate of return 会计报酬率   AHR%3W  
  A (19)accounting reference date 会计参照日   $Mp#tH28  
  A (20)accounting reference period 会计参照期间   KmkPq]  
  A (21)accrual concept 应计概念   W7"ks(  
  A (22)accrual expenses 应计费用   3J}bI {3  
  A (23)acid test ration 速动比率(酸性测试比率)   u|D_"q~+6  
  A (24)acquisition 购置   rB:W\5~7  
  A (25)acquisition accounting 收购会计   Sc*O_c3D  
  A (26)activity based accounting 作业基础成本计算   ?79ABm a  
  A (27)adjusting events 调整事项   aNCIh@m~  
  A (28)administrative expenses 行政管理费   y(8AxsROp  
  A (29)advice note 发货通知   fz8 eL:i:  
  A (30)amortization 摊销   m.p{+_@M&  
  A (31)analytical review 分析性检查   UpS`KgF"v  
  A (32)annual equivalent cost 年度等量成本法   'DQKpk'  
  A (33)annual report and accounts 年度报告和报表   &a p{|>3  
  A (34)appraisal cost 检验成本   I%whM~M1+  
  A (35)appropriation account 盈余分配账户   RW|3d<Fj  
  A (36)articles of association 公司章程细则   nV%1/e"5  
  A (37)assets 资产   v }ZQC8wL  
  A (38)assets cover 资产保障   a ^b_&}y  
  A (39)asset value per share 每股资产价值   pRj1b^F5y  
  A (40)associated company 联营公司   i4N '[ P}  
  A (41)attainable standard 可达标准   6nRD:CH)X  
i1 ?H*:]  
 A (42)attributable profit 可归属利润   ;p#)z/zZ  
  A (43)audit 审计   b^\u P  
  A (44)audit report 审计报告   m$:o+IH/  
  A (45)auditing standards 审计准则   MD S;qZx=  
  A (46)authorized share capital 额定股本   xS`>[8?3<T  
  A (47)available hours 可用小时   ]`&ws  
  A (48)avoidable costs 可避免成本 s7<x~v+^  
  B (49)back-to-back loan 易币贷款   F%x 8y  
  B (50)backflush accounting 倒退成本计算   o+( .Pb  
  B (51)bad debts 坏帐   `2?9eXC  
  B (52)bad debts ratio 坏帐比率   nj~1y ')  
  B (53)bank charges 银行手续费   W^q;=D6uh  
  B (54)bank overdraft 银行透支   (yCF pb  
  B (55)bank reconciliation 银行存款调节表   ;K0kQ<y-Y  
  B (56)bank statement 银行对账单   5/Q^p"  
  B (57)bankruptcy 破产   Qsc%qt-l  
  B (58)basis of apportionment 分摊基础   =LS?:Mhm  
  B (59)batch 批量   1 {dhGX  
  B (60)batch costing 分批成本计算   ]v3 9ag_hu  
  B (61)beta factor B(市场)风险因素   :0j9  
  B (62)bill 账单   2hl'mRW  
  B (63)bill of exchange 汇票   Uax- z  
  B (64)bill of landing 提单   41WnKz9c  
  B (65)bill of materials 用料预计单   e@6<mir[4  
  B (66)bill payable 应付票据   XFPWW,  
  B (67)bill receivable 应收票据   4QZ -7_  
  B (68)bin card 存货记录卡   o64&BpCK  
  B (69)bonus 红利   !h{qO&ZH=  
  B (70)book-keeping 薄记   1+PLj[;jJ:  
  B (71)Boston classification 波士顿分类   {SW}S_  
  B (72)breakeven chart 保本图   t7("geN]  
  B (73)breakeven point 保本点   T2 0dZ8{y  
  B (74)breaking-down time 复位时间   BM#cosV7%h  
  B (75)budget 预算   GM{m(Y  
  B (76)budget center 预算中心   )W~w72j-  
  B (77)budget cost allowance 预算成本折让   ?C6iJnm  
  B (78)budget manual 预算手册   cTFyF)  
  B (79)budget period 预算期间   AS[cz! >  
  B (80)budgetary control 预算控制   a 1Qg&s<  
  B (81)budgeted capacity 预算生产能力   JB a:))lw  
  B (82)burden 制造费用   b/ h,qv  
  B (83)business center 经营中心   Ft>Abj,6  
  B (84)business entity 营业个体   NWSBqL5v   
  B (85)business unit 经营单位   16[>af0<g  
 B (86)buy-out management 管理性购买产权   EUU9JnQhBJ  
  B (87)by-product 副产品 %8tlJQvu  
  C (88)called-up share capital 催缴股本   0x'>}5`5  
  C (89)capacity 生产能力   (CS"s+y1  
  C (90)capacity ratios 生产能力比率   K.n #;|  
  C (91)capital 资本   Iu^# +n  
  C (92)capital assets pricing model资本资产计价模式   W~ XJ']e  
  C (93)capital commitment 承诺资本   DF/p{s1Y3  
  C (94)capital employed 已运用的资本   hVI $r  
  C (95)capital expenditure 资本支出   ^_r8R__S:  
  C (96)capital expenditureauthorization 资本支出核准   r@0HqZx`  
  C (97)capital expenditure control 资本支出控制   s!``OyI/Z  
  C (98)capital expenditure proposal资本支出申请   ]L%qfy4  
  C (99)capital funding planning 资本基金筹集计划   h*{{_3,  
  C (100)capital gain 资本收益   .G#S*L  
  C (101)capital investment appraisal资本投资评估   a1]k(AuQrC  
  C (102)capital maintenance 资本保全   !-%i" a  
  C (103)capital resource planning 资本资源计划   8'_>A5L/C  
  C (104)capital surplus 资本盈余   tWD~|<\. )  
  C (105)capital turnover 资本周转率   .R;HH_  
  C (106)card 记录卡   'H <?K  
  C (107)cash 现金   IY?[0 S  
  C (108)cash account 现金账户   G*ZHLLO4S\  
  C (109)cash book 现金账薄   dU\,>3tG  
  C (110)cash cow 金牛产品   Zh]d&Xeq  
  C (111)cash flow 现金流量   z@^[.  
  C (112)cash discounted 现金贴现   V}=9S@$o  
  C (113)cash flow budget 现金流量预算   qi_[@da f?  
  C (114)cash flow statement 现金流量表   h #Od tc1)  
  C (115)cash ledger 现金分类账   eyy{z;D8r  
  C (116)cash limit 现金限额   hWwh`Vw%  
  C (117)CCA 现时成本会计   k5]s~* ,0  
  C (118)center 中心   \1hbCv$Hf  
  C (119)changeover time 变更时间   V|ax(tHv  
  C (120)chartered entity 特许经济个体   Pfu2=2Ra  
  C (121)cheque 支票   ;(fDR8  
  C (122)cheque register 支票登记薄   pHEhB9_A!  
  C (123)coin analysis 零钱分类   ',? v7&  
  C (124)classification 分类   (p'yya{(  
  C (125)clock card 工时卡   ,5HQHo@  
  C (126)code 代码   aG}ju;  
  C (127)commitment accounting 承诺确认会计   KlDW'R $  
  C (128)common cost 共同成本   c_<m8b{AEF  
  C (129)company limited byguarantee 有限担保责任公司   gEbe6!; q3  
C (130)company limited shares 股份有限公司   Lnbbv  *  
  C (131)competitive position 竞争能力状况   kG/:fP  
  C (132)concept 概念   /Y:&307q  
  C (133)conglomerate 跨行业企业   _?kjIF  
  C (134)consistency concept 一致性概念   N^pTj<M<g  
  C (135)consolidated accounts 合并报表   3t5`,R1@t  
  C (136)consolidation accounting 合并会计   l9"0Wu@_x  
  C (137)consortium 财团   &duWV6Acw  
  C (138)contingency plan 应急计划   {v+,U}  
  C (139)contingent liabilities 或有负债   $Mm=5 K%  
  C (140)continuous operation 连续生产   /Pv d[oF  
  C (141)contra 抵消   I?LJXo\O  
  C (142)contract cost 合同成本   4eK!1|1  
  C (143)contract costing 合同成本计算   |} ;&xI  
  C (144)contribution 贡献毛益   ,3 &XV%1  
  C (145)contribution centre 贡献中心   %bgjJ`  
  C (146)contribution chart 贡献图   hJ\IE?+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]l7) F-v  
  C (148)contribution to salesration 贡献毛益对销售比率   C']TO/2q  
  C (149)control 控制   z %{Z  
  C (150)control account 控制帐户   2jV.\C k  
  C (151)control limits 控制限度   A!\ouKyayS  
  C (152)controllability concept 可控制概念   ?pn<lW8d  
  C (153)controllable cost 可控制成本   (+ q#kKR  
  C (154)conversion cost 加工成本   16ahU$@-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $$ouqLu  
  C (156)corporate appraisal 公司评估   8TGO6oY+=  
  C (157)corporate planning 公司计划   _^;+_6&[  
  C (158)corporate social reporting 公司社会报告   {I0b%>r=  
  C (159)corporation 股份公司   JpqZVu"7  
  C (160)cost 成本   |VxEW U/  
  C (161)cost account 成本帐户   xDU>y  
  C (162)cost accounting 成本会计   'NHtCs=F   
  C (163)cost accounting manual 成本手册   8}z]B^?Fy  
  C (164)cost accounts calendar 成本报表的日历时间   ^F2 OTz4n  
  C (165)cost adjustment 成本调整   f#mBMd j  
  C (166)cost allocation 成本分配   %Z9&zmO  
  C (167)cost apportionment 成本分摊   <"F\&M`G  
  C (168)cost attribution 成本归属   a,g3 /  
  C (169)cost audit 成本审计   cO/%;HEV  
  C (170)cost behaviour 成本性态   gsFyZ  
  C (171)cost benefit analysis 成本效益分析   d5h]yIz^  
  C (172)cost center 成本中心   uvR9BL2=  
  C (173)cost driver 成本动因
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