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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 l`G(O$ct  
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  1.audit   审计 6TY){P w  
  2.attestation   鉴证 a6k(9ZF  
  3.credibility   可信赖程度 ,;7`{Nab  
  4.audit of financial statements 财务报表审计 C(xqvK~p  
  5.agreed-upon procedures 执行商定程序 8znj~7}#  
  6.high levels of assurance 高水平保证 xkF$D:s P  
  7.compilation 编制 P&,hiGTDi  
  8.reliability 可靠性 \Oz,Qzr|  
  9.relevance 相关性 @T5YsX]qb7  
  10.professional skepticism 职业谨慎 Lr wINVa  
  11.objectivity 客观性 Q6eN+i2 ;  
  12. professional competence 专业胜任能力 {ip=iiW2  
  13.Senior/CPA-in-charge 项目经理 g;(_Y1YQ  
  14.audit engagement letter 业务约定书 I Jqv w  
  15.recurring audit 连续审计 W0C{~|e  
  16.the client 委托人 {3.*7gnY\L  
  17.change CPA 更换注册会计 DL %S(l  
  18.the existing CPA 现任注册会计师 \y[Bu^tk  
  19.the successor CPA 后任注册会计师 dFx2>6AZt  
  20.the preceding CPA前任注册会计师 T=^jCH &  
  21.issue the audit report 出具审计报告 p "/(>8  
  22.expert 专家 N&?T0Ge;  
  23.the board of directors 董事会 #NW Zk.S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W)|c[Q\  
  25.assess material misstatement risks评估重大错报风险 /SbSID_a  
  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 1]_?$)$T  
  27.a general knowledge of —— 初步了解―――的情况 ;gEp!R8  
  28.a more knowledge of—— 进一步了解的情况 U?JiVxE^  
  29.the prior year‘s working papers 以前年度工作底稿 JL?Cnk$!  
  30.minutes of meeting 会议纪要 ?]s%(R,B5  
  31.business risks 经营风险 1XqIPiXJ  
  32.appropriateness 适当性 S@9w'upd  
  33.accounting estimate 会计估计 g[m3IJzq  
  34.management representations 管理层声明 ;R/k2^uF  
  35.going concern assumption 持续经营假设 >_&~!Y.Z=  
  36.audit plan 审计计划 }Q!h ov  
  37.significant audit areas 重点审计领域 >g>f;\mD7$  
  38.error 错误 TNyK@~#m  
  39.fraud舞弊 qUifw @  
  40.modified or additional procedures 修改或追加审计程序 di"C]" ;  
  41.misappropriation of assets 侵占资产 Jq=00fcT+  
  42.transactions without substance 虚假交易 g@<sU0B  
  43.unusual pressures 异常压力 r hi S  
  44.the suspected noncompliance 涉嫌存在违法行为 @YEw^J~  
  45.materialiy 重要性 "kcpA#uD|  
  46.exceed the materiality level 超过重要性水平 NQDLI 1o  
  47.approach the materiality level 接近重要性水平 \d `dV0X  
  48.an acceptably low level 可接受水平 ov?.:M  
  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 \R6;Fef  
  50.misstatements or omissions 错报或漏报 M4zX*&w.T  
  51.aggregate 总计 BO?mQu~  
  52.subsequent events 期后事项 's$A+8;L  
  53.adjust the financial statements 调整财务报表 fndK/~?]H  
  54.perform additional audit procedures 实施追加的审计程序 )`B -O::  
  55.audit risk 审计风险 t)\D  
  56.detection risk 检查风险 &=v/VRan[  
  57.inappropriate audit opinion 不适当的审计意见 ;[;)P tFz\  
  58.material misstatement 重大的错报 m Y$nI -P  
  59.tolerable misstatement 可容忍错报 /1IvLdPIu  
  60.the acceptable level of detection risk 可接受的检查风险  ]# Y|   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qgwv=5|  
  62.simall business 小规模企业 tn"Y9 k|  
  63.accounting system 会计系统 H @_eFlT t  
  64.test of control 控制测试 q,<n,0)K  
  65.walk-through test 穿行测试 (:_%kmu  
  66.communication 沟通 [54@irH  
  67.flow chart 流程图 1 ;_{US5FR  
  68.reperformance of internal control 重新执行 1 ;cv-W  
  69.audit evidence 审计证据 mgJShn8]  
  70.substantive procedures 实质性程序 <{$ ev&bQ  
  71.assertions 认定 )p^m}N 6M]  
  72.esistence 存在 0t5Q9#RY  
  73.occurrence 发生 _ff =B  
  74.completeness 完整性 "WF( 6z#  
  75.rights and obligations 权利和义务 j~+[uzW98  
  76.valuation and allocation 计价和分摊 "2)+)Db  
  77.cutoff 截止 E\{^0vNc  
  78.accuracy 准确性 |HaU3E*R  
  79.classification 分类 F3k C"H  
  80.inspection 检查 N,WI{*  
  81.supervision of counting 监盘 XX]5T`D  
  82.observation 观察 s(1_:  
  83.confirmation 函证 JIyBhFI  
  84.computation 计算 1Pud,!\%q  
  85.analytical procedures 分析程序 v+xgxQGYH  
  86.vouch 核对 ^tm++  
  87.trace 追查 =q_&* '  
  88.audit sampling 审计抽样 844tXMtPB\  
  89.error 误差 Ov $N"  
  90.expected error 预期误差 5en [)3E  
  91.population 总体 K$MJ#Zx^  
  92.sampling risk 抽样风险 lH#@^i|G  
  93.non- sampling risk 非抽样风险 Rz<d%C;R  
  94.sampling unit 抽样单位 pRQ fx^ On  
  95.statistical sampling 统计抽样 F<P WBs%  
  96.tolerable error 可容忍误差 p/\$P=   
  97.the risk of under reliance 信赖不足风险 ka?IX9t\  
  98.the risk of over reliance 信赖过度风险 2+T8Y,g  
  99.the risk of incorrect rejection 误拒风险 1R5\GKF6o  
  100. the risk of incorrect acceptance 误受风险 Z$OF|ZZQ  
  101.working trial balance 试算平衡表 K#9(|2 J%  
  102.index and cross-referencing 索引和交叉索引 u^#4G7<  
  103.cash receipt 现金收入 /RA1d<~$q  
  104.cash disbursement 现金支出 6e$sA (a=i  
  105.bank statement 银行对账单 uPv;y!Lsa@  
  106.bank reconciliation 银行存款余额调节表 p|bc=`TD  
  107.balance sheet date 资产负债表日 Sb:zN'U  
  108.net realizable value 可变现净值 <|KKv5[  
  109.storeroom 仓库 %{N$1ht^  
  110.sale invoice 销售发票 |d/x~t=  
  111.price list 价目表 G+#| )V  
  112.positive confirmation request 积极式询证函 &xGfkCP.]  
  113.negative confirmation request 消极式询证函 yNhscAMNn  
  114.purchase requisition 请购单 j61BP8E  
  115.receiving report 验收报告 }5o~R~H  
  116.gross margin 毛利 Z]7;u>2  
  117.manufacturing overhead 制造费用 5{R#h :  
  118.material requisition 领料单 H y.3ccZ0  
  119.inventory-taking 存货盘点 jm#d7@~4  
  120.bond certificate 债券 y~]I Vl"  
  121.stock certificate 股票 [#hl}q(P#  
  122.audit report 审计报告 s0XRL1kWr  
  123.entity 被审计单位 :|n>H+Y  
  124.addressee of the audit report 审计报告的收件人 <FcPxZ  
  125.unqualified opinion 无保留意见 66^1&D"  
  126.qualified opinion 保留意见 v GR \GFm  
  127.disclaimer of opinion 无法表示意见 "W_jdE6v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9%3 r-U=  
  A (2)absorbed overhead 已吸收制造费用 lJ2|jFY9  
  A (3)absorption costing 吸收成本计算 V 9QvQA r  
  A (4)account 账户,报表   eZR8<Z %  
  A (5)accounting postulate 会计假设   I |<+'G  
  A (6)accounting series release 会计公告文件   .UT,lqEkv  
  A (7)accounting valuation 会计计价   Z!*8JaMT  
  A (8)account sale 承销清单 g9([3pV,  
  A (9)accountability concept 经营责任概念   m]-v IUpb  
  A (10)accountancy 会计职业   &m%Pr  
  A (11)accountant 会计师   FfD ,cDs  
  A (12)accounting 会计   ~q8V<@?  
  A (13)agency cost 代理成本   LRCS)UBY(.  
  A (14)accounting bases 会计基础   uJ IRk$  
  A (15)accounting manual 会计手册    z~}StCH(  
  A (16)accounting period 会计期间   l $p_])x  
  A (17)accounting policies 会计方针   !ulLGmUn  
  A (18)accounting rate of return 会计报酬率    0'V -  
  A (19)accounting reference date 会计参照日   ]df9'\  
  A (20)accounting reference period 会计参照期间   ZHiICh|et%  
  A (21)accrual concept 应计概念   ~/|unV  
  A (22)accrual expenses 应计费用   os(Jr!p_=  
  A (23)acid test ration 速动比率(酸性测试比率)   R@7GCj  
  A (24)acquisition 购置   H%01&u  
  A (25)acquisition accounting 收购会计   CYFas:rPLT  
  A (26)activity based accounting 作业基础成本计算   g<hv7?"[  
  A (27)adjusting events 调整事项   0>~6Z  
  A (28)administrative expenses 行政管理费   PFDWC3<  
  A (29)advice note 发货通知   M|Dwk3#  
  A (30)amortization 摊销   J++sTQ(!?  
  A (31)analytical review 分析性检查   +3o)L?:g  
  A (32)annual equivalent cost 年度等量成本法   tRUsZl  
  A (33)annual report and accounts 年度报告和报表   *nsnX/e(-  
  A (34)appraisal cost 检验成本   9$Pl'>5  
  A (35)appropriation account 盈余分配账户   #o r7T^  
  A (36)articles of association 公司章程细则   j3rv2W\  
  A (37)assets 资产   )Py+jc.  
  A (38)assets cover 资产保障   ,I2re G  
  A (39)asset value per share 每股资产价值   z[lRb]:i[  
  A (40)associated company 联营公司   /[0 /8f6  
  A (41)attainable standard 可达标准   !(ux.T0  
]!tYrSM!  
 A (42)attributable profit 可归属利润   -4^@)~Y  
  A (43)audit 审计   VI|DM x   
  A (44)audit report 审计报告   IjB*myN.  
  A (45)auditing standards 审计准则   o wpJ7S1~  
  A (46)authorized share capital 额定股本   H8t{ >C)]  
  A (47)available hours 可用小时    Sj{rvW  
  A (48)avoidable costs 可避免成本 oVEr{K)  
  B (49)back-to-back loan 易币贷款   %\{?(baOA  
  B (50)backflush accounting 倒退成本计算   a5U2[Ko80  
  B (51)bad debts 坏帐   h-_0 A]  
  B (52)bad debts ratio 坏帐比率   602eLV)  
  B (53)bank charges 银行手续费   {ZsWZJ!  
  B (54)bank overdraft 银行透支   $jeDVH  
  B (55)bank reconciliation 银行存款调节表   6B;_uIq5  
  B (56)bank statement 银行对账单   S4:\`L o-;  
  B (57)bankruptcy 破产   t!=~5YgKs  
  B (58)basis of apportionment 分摊基础   <C.$Db&9   
  B (59)batch 批量   dpGQ0EzH^  
  B (60)batch costing 分批成本计算   )V$ !  
  B (61)beta factor B(市场)风险因素   Lq $4.l[j  
  B (62)bill 账单   g*AD$":  
  B (63)bill of exchange 汇票   #L 4Kwy  
  B (64)bill of landing 提单   ^SSO h#  
  B (65)bill of materials 用料预计单   iB`WXU  
  B (66)bill payable 应付票据   |7Xpb   
  B (67)bill receivable 应收票据   =3v 1]7 X  
  B (68)bin card 存货记录卡   "MS`d+rf\  
  B (69)bonus 红利   p|9ECdU>;  
  B (70)book-keeping 薄记   U`nS` p  
  B (71)Boston classification 波士顿分类   E=_B@VJknW  
  B (72)breakeven chart 保本图   v"('_!  
  B (73)breakeven point 保本点   d >"$^${  
  B (74)breaking-down time 复位时间   ~lalc ^  
  B (75)budget 预算   !lN a`  
  B (76)budget center 预算中心   m2< *  
  B (77)budget cost allowance 预算成本折让   7F9g:r/^  
  B (78)budget manual 预算手册   g@6X|W5,J  
  B (79)budget period 预算期间   rPGE-d3  
  B (80)budgetary control 预算控制   dR, NC-*  
  B (81)budgeted capacity 预算生产能力   o` 1V  
  B (82)burden 制造费用   bZ22O"F  
  B (83)business center 经营中心   UE`4$^qs  
  B (84)business entity 营业个体   & Dl'*|  
  B (85)business unit 经营单位   ; 7v7V  
 B (86)buy-out management 管理性购买产权   A&lgiR*ObT  
  B (87)by-product 副产品 ;7`um  
  C (88)called-up share capital 催缴股本   K\E]X\:  
  C (89)capacity 生产能力   :8|3V~%m  
  C (90)capacity ratios 生产能力比率   [#rdfN'?U  
  C (91)capital 资本   H6CGc0NS+  
  C (92)capital assets pricing model资本资产计价模式   rMg{j gD  
  C (93)capital commitment 承诺资本   5<BV\'  
  C (94)capital employed 已运用的资本   ABe^]HlH  
  C (95)capital expenditure 资本支出   SU}oKii /  
  C (96)capital expenditureauthorization 资本支出核准   *7fPp8k+Z;  
  C (97)capital expenditure control 资本支出控制   ?gMrcc/{  
  C (98)capital expenditure proposal资本支出申请   3) Awj++  
  C (99)capital funding planning 资本基金筹集计划   +:Q/<^Z  
  C (100)capital gain 资本收益   5b4V/d* '  
  C (101)capital investment appraisal资本投资评估   )7%]<2V%  
  C (102)capital maintenance 资本保全   ,~?A. 5  
  C (103)capital resource planning 资本资源计划   YGpp:8pen  
  C (104)capital surplus 资本盈余   a;owG/\p  
  C (105)capital turnover 资本周转率   +P)[|y +e  
  C (106)card 记录卡   }xlmsOHuI  
  C (107)cash 现金   FITaL@{c  
  C (108)cash account 现金账户   o-<_X&"a|5  
  C (109)cash book 现金账薄   M"l rwun^  
  C (110)cash cow 金牛产品   R^kv!x;h  
  C (111)cash flow 现金流量   IoHkcP[H  
  C (112)cash discounted 现金贴现   Rf0\CEc  
  C (113)cash flow budget 现金流量预算   HYnqx>L ~  
  C (114)cash flow statement 现金流量表   o@`E.4   
  C (115)cash ledger 现金分类账   A*U'SCg(G  
  C (116)cash limit 现金限额   ^Ro du  
  C (117)CCA 现时成本会计   @`8 B} C  
  C (118)center 中心   pV|?dQ  
  C (119)changeover time 变更时间   9Kx:^~}20o  
  C (120)chartered entity 特许经济个体   jh](s U  
  C (121)cheque 支票   m7eIhmP  
  C (122)cheque register 支票登记薄   p#BvlS=D  
  C (123)coin analysis 零钱分类   lR2;g:&H  
  C (124)classification 分类   TdIFZ[<7  
  C (125)clock card 工时卡   r<"/P`r  
  C (126)code 代码   Y@S6m@.$  
  C (127)commitment accounting 承诺确认会计   f \r4[gU@  
  C (128)common cost 共同成本   3U.qN0]  
  C (129)company limited byguarantee 有限担保责任公司   GE+csnA2  
C (130)company limited shares 股份有限公司   YaT+BRh?  
  C (131)competitive position 竞争能力状况   <$2zr4  
  C (132)concept 概念   VEKITBs  
  C (133)conglomerate 跨行业企业   q/-j`'A_pb  
  C (134)consistency concept 一致性概念   Hz3X*G\5b  
  C (135)consolidated accounts 合并报表    CF92AY  
  C (136)consolidation accounting 合并会计   I>o; %}   
  C (137)consortium 财团   b!~%a  
  C (138)contingency plan 应急计划   `(suRp8 !  
  C (139)contingent liabilities 或有负债   w$:)wyR-  
  C (140)continuous operation 连续生产   aDv/kFfn  
  C (141)contra 抵消   ^J~4~!  
  C (142)contract cost 合同成本   w} q@VVB%  
  C (143)contract costing 合同成本计算   Kf^F#dA  
  C (144)contribution 贡献毛益   Xq!tXJ)  
  C (145)contribution centre 贡献中心   h`rjD d  
  C (146)contribution chart 贡献图   ,[1`'nN@g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !:[n3.vm   
  C (148)contribution to salesration 贡献毛益对销售比率   Vy~$%H94  
  C (149)control 控制   5(`GF|  
  C (150)control account 控制帐户   cB=u;$k@*  
  C (151)control limits 控制限度   .(]1PKW  
  C (152)controllability concept 可控制概念   q$'&RG  
  C (153)controllable cost 可控制成本   4EbiCSo  
  C (154)conversion cost 加工成本   &U)s%D8e;d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Xb]?/7 X  
  C (156)corporate appraisal 公司评估   arL&^]JnZ,  
  C (157)corporate planning 公司计划   ts!aKx  
  C (158)corporate social reporting 公司社会报告   U)]natB  
  C (159)corporation 股份公司   gc) 3  
  C (160)cost 成本   Fe< t@W  
  C (161)cost account 成本帐户   =,G(1#  
  C (162)cost accounting 成本会计   3Dvk oV  
  C (163)cost accounting manual 成本手册   =u"|q D  
  C (164)cost accounts calendar 成本报表的日历时间   EZRZ)h  
  C (165)cost adjustment 成本调整   yOzKux8kB  
  C (166)cost allocation 成本分配   b Y$! "b~  
  C (167)cost apportionment 成本分摊   T-i]O*u  
  C (168)cost attribution 成本归属   ;FflEL<7Y  
  C (169)cost audit 成本审计   ,#OG/r-H  
  C (170)cost behaviour 成本性态   vqZM89 xY  
  C (171)cost benefit analysis 成本效益分析   tah%jRfT&  
  C (172)cost center 成本中心   eW,Pn'  
  C (173)cost driver 成本动因
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