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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 3PeJPw  
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  1.audit   审计 j'cCX[i  
  2.attestation   鉴证 k-0e#"B  
  3.credibility   可信赖程度 o|E(_ Y4d  
  4.audit of financial statements 财务报表审计 u)>*U'bM  
  5.agreed-upon procedures 执行商定程序 ?KW?] o  
  6.high levels of assurance 高水平保证 5X|aa>/  
  7.compilation 编制 H8k| >4  
  8.reliability 可靠性 /^ 7 9|$E  
  9.relevance 相关性 rVmO/Y#Hx$  
  10.professional skepticism 职业谨慎 sOenR6J<$  
  11.objectivity 客观性 T5G+^XDA  
  12. professional competence 专业胜任能力 1uzfV)  
  13.Senior/CPA-in-charge 项目经理 lR^Qm|  
  14.audit engagement letter 业务约定书 ;yrcH+I$_  
  15.recurring audit 连续审计 9j9?;3;  
  16.the client 委托人 +Q&@2 oY"  
  17.change CPA 更换注册会计 {a%cU[q  
  18.the existing CPA 现任注册会计师 !\v3bOi&  
  19.the successor CPA 后任注册会计师 C.p*mO&N  
  20.the preceding CPA前任注册会计师 g; @PEZk1  
  21.issue the audit report 出具审计报告 r${a S@F  
  22.expert 专家 @Q5^Q'!  
  23.the board of directors 董事会 -ZJ:<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 JD lIf  
  25.assess material misstatement risks评估重大错报风险 wu'60po  
  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 ]z NL+]1_  
  27.a general knowledge of —— 初步了解―――的情况 NYRNop( N#  
  28.a more knowledge of—— 进一步了解的情况  $%  t  
  29.the prior year‘s working papers 以前年度工作底稿 roQIP%h!  
  30.minutes of meeting 会议纪要 VlvDodV  
  31.business risks 经营风险 F@3,>~[%I  
  32.appropriateness 适当性 EB,>k1IJ  
  33.accounting estimate 会计估计 ]B[Qdn  
  34.management representations 管理层声明 "5bk82."  
  35.going concern assumption 持续经营假设 (>23[;.0  
  36.audit plan 审计计划 ktb. fhO  
  37.significant audit areas 重点审计领域 % VZ\4+8S  
  38.error 错误 r&;AG@N/  
  39.fraud舞弊 ~coG8r"o  
  40.modified or additional procedures 修改或追加审计程序 ~.tu#Y?  
  41.misappropriation of assets 侵占资产 p%'((!a2  
  42.transactions without substance 虚假交易 g`8|jg0]`I  
  43.unusual pressures 异常压力 "zc!QHpSd  
  44.the suspected noncompliance 涉嫌存在违法行为 q ~lW  
  45.materialiy 重要性 Zx0c6d!B  
  46.exceed the materiality level 超过重要性水平 9G9lSj5>  
  47.approach the materiality level 接近重要性水平 aleI y}"  
  48.an acceptably low level 可接受水平 |n/id(R+  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 %yVZ| d*Q  
  50.misstatements or omissions 错报或漏报 [g_@<?zg  
  51.aggregate 总计 g!UM8I-$  
  52.subsequent events 期后事项 >6j`ZWab>  
  53.adjust the financial statements 调整财务报表 n\4+xZr  
  54.perform additional audit procedures 实施追加的审计程序 ^,gKA\Wli  
  55.audit risk 审计风险 !)]3 @$#  
  56.detection risk 检查风险 glpdYg *  
  57.inappropriate audit opinion 不适当的审计意见 `{":*V   
  58.material misstatement 重大的错报 Qzv_|U  
  59.tolerable misstatement 可容忍错报 WM g^W(  
  60.the acceptable level of detection risk 可接受的检查风险 s+11) ~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 U_?RN)>j  
  62.simall business 小规模企业 2o;M:+KQ)  
  63.accounting system 会计系统 Qn7e6u@V  
  64.test of control 控制测试 {iv=KF_S_  
  65.walk-through test 穿行测试 xM,3F jF  
  66.communication 沟通 }sZ]SE  
  67.flow chart 流程图 EUgs2Fsb3  
  68.reperformance of internal control 重新执行 :|g{ gi  
  69.audit evidence 审计证据 |r%P.f:y{X  
  70.substantive procedures 实质性程序 rX[R`,`>Z[  
  71.assertions 认定  W~4|Z=f  
  72.esistence 存在 *V/SI E*8  
  73.occurrence 发生 &nYmVwi?"Q  
  74.completeness 完整性 LY MfoXp  
  75.rights and obligations 权利和义务 _)Ms9RN  
  76.valuation and allocation 计价和分摊 Z3d&I]Tf  
  77.cutoff 截止 T+fU +GLD  
  78.accuracy 准确性 @`yfft  
  79.classification 分类 mon(A|$|j  
  80.inspection 检查  O-k(5Zb  
  81.supervision of counting 监盘 &'R]oeag  
  82.observation 观察 11u qs S2  
  83.confirmation 函证 $f%_ 4 =  
  84.computation 计算 nC w1H kW  
  85.analytical procedures 分析程序 8c#*T%Vf  
  86.vouch 核对 n| %{R|s  
  87.trace 追查 :;EzvRy  
  88.audit sampling 审计抽样 Yr!3mU-Uvt  
  89.error 误差 "6ZatRUd  
  90.expected error 预期误差 ~(c<ioIf  
  91.population 总体 '*pq@|q;t  
  92.sampling risk 抽样风险 2yNlQP8%  
  93.non- sampling risk 非抽样风险 lL?;?V~  
  94.sampling unit 抽样单位 $]9d((u4  
  95.statistical sampling 统计抽样 2Y,s58F  
  96.tolerable error 可容忍误差 `CV a`%  
  97.the risk of under reliance 信赖不足风险 Y#G '[N>  
  98.the risk of over reliance 信赖过度风险 5ZPl`[He  
  99.the risk of incorrect rejection 误拒风险 4-o$OI>  
  100. the risk of incorrect acceptance 误受风险 Sb<=ROCg@  
  101.working trial balance 试算平衡表 5VI'hxU4Qg  
  102.index and cross-referencing 索引和交叉索引 p|Ln;aYc  
  103.cash receipt 现金收入 _ Nd\Cm  
  104.cash disbursement 现金支出  QS!b]a3  
  105.bank statement 银行对账单 S7V;sR"V2  
  106.bank reconciliation 银行存款余额调节表 2c}kiqi{  
  107.balance sheet date 资产负债表日 eI@O9<.&  
  108.net realizable value 可变现净值 IL<5Suz:  
  109.storeroom 仓库 ?#W>^Z a=  
  110.sale invoice 销售发票 <J- aq;p  
  111.price list 价目表 =I?p(MqW  
  112.positive confirmation request 积极式询证函 6>l-jTM  
  113.negative confirmation request 消极式询证函 ]fR 3f  
  114.purchase requisition 请购单 q+N}AKawB  
  115.receiving report 验收报告 Jyd%!v  
  116.gross margin 毛利 h"[ ][  
  117.manufacturing overhead 制造费用 6ik6JL$AI  
  118.material requisition 领料单 } nQH P4'  
  119.inventory-taking 存货盘点 6A%Y/oU+2  
  120.bond certificate 债券 sh0O~%]g  
  121.stock certificate 股票 J%n JO3,  
  122.audit report 审计报告 #pf}q+A  
  123.entity 被审计单位 v^e[`]u(  
  124.addressee of the audit report 审计报告的收件人 c;j]/ R$i  
  125.unqualified opinion 无保留意见 {r Gx*<e  
  126.qualified opinion 保留意见 *d@}'De{8  
  127.disclaimer of opinion 无法表示意见 ':HV9]k  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   k|w6&k3  
  A (2)absorbed overhead 已吸收制造费用 fd(>[RP?  
  A (3)absorption costing 吸收成本计算 }ts?ZR^V,  
  A (4)account 账户,报表   Rq;R{a  
  A (5)accounting postulate 会计假设   p{.EF a>H  
  A (6)accounting series release 会计公告文件   ;Eck7nRA)  
  A (7)accounting valuation 会计计价   oI^iL\\2h  
  A (8)account sale 承销清单 J?%Z7&/M>  
  A (9)accountability concept 经营责任概念   K\ZKVn  
  A (10)accountancy 会计职业   ;R/=9l  
  A (11)accountant 会计师   7%aB>uA  
  A (12)accounting 会计   /H\ZCIu/7  
  A (13)agency cost 代理成本   $?0<rvGJ  
  A (14)accounting bases 会计基础   ?Hq`*I?b9  
  A (15)accounting manual 会计手册   '?#e$<uS-  
  A (16)accounting period 会计期间   1,4kw~tA  
  A (17)accounting policies 会计方针   olh|.9Kdj}  
  A (18)accounting rate of return 会计报酬率   :V`q;g  
  A (19)accounting reference date 会计参照日   c!s{QW d%  
  A (20)accounting reference period 会计参照期间   P4s:wuJ^  
  A (21)accrual concept 应计概念   F> ..eK  
  A (22)accrual expenses 应计费用   ww=< =  
  A (23)acid test ration 速动比率(酸性测试比率)   W(EU*~<UC  
  A (24)acquisition 购置   u U\UU LH0  
  A (25)acquisition accounting 收购会计   lQ oa[#q  
  A (26)activity based accounting 作业基础成本计算   @UD6qA  
  A (27)adjusting events 调整事项   yBeSvsm  
  A (28)administrative expenses 行政管理费   R\6#J0&Y-  
  A (29)advice note 发货通知   9erTb?@S  
  A (30)amortization 摊销   #t9&X8:U  
  A (31)analytical review 分析性检查   +>{{91mN  
  A (32)annual equivalent cost 年度等量成本法   { R&F_51)V  
  A (33)annual report and accounts 年度报告和报表   0^zu T  
  A (34)appraisal cost 检验成本   \\BblzGMR  
  A (35)appropriation account 盈余分配账户   {DAwkJvb]  
  A (36)articles of association 公司章程细则   <` HLG2  
  A (37)assets 资产   $YFn$.70\  
  A (38)assets cover 资产保障   TqCzpf&&h/  
  A (39)asset value per share 每股资产价值   i |cSO2O+  
  A (40)associated company 联营公司   UtY< R  
  A (41)attainable standard 可达标准   DOf[?vbu  
RKRk,jRL  
 A (42)attributable profit 可归属利润   E+csK*A7  
  A (43)audit 审计   Gh|q[s*k  
  A (44)audit report 审计报告   `[[ A 7  
  A (45)auditing standards 审计准则   s!uewS.  
  A (46)authorized share capital 额定股本   1NA>W   
  A (47)available hours 可用小时   `2 Z  
  A (48)avoidable costs 可避免成本 4WU 6CN  
  B (49)back-to-back loan 易币贷款   4,UvTw*2z  
  B (50)backflush accounting 倒退成本计算   !=Cd1 $<  
  B (51)bad debts 坏帐   9tqX77UK  
  B (52)bad debts ratio 坏帐比率   kC6J@t)  
  B (53)bank charges 银行手续费   Ig*!0(v5$  
  B (54)bank overdraft 银行透支   [Nsv]Yz  
  B (55)bank reconciliation 银行存款调节表   #*XuU8q?  
  B (56)bank statement 银行对账单   |Kh#\d  
  B (57)bankruptcy 破产   `UGHk*DL)  
  B (58)basis of apportionment 分摊基础   NkA|T1w7  
  B (59)batch 批量   PudwcP {  
  B (60)batch costing 分批成本计算   @<r  ;>G  
  B (61)beta factor B(市场)风险因素   yLG`tU1  
  B (62)bill 账单   K%Jy?7 U  
  B (63)bill of exchange 汇票   02SFFqm  
  B (64)bill of landing 提单   gtqgf<mS  
  B (65)bill of materials 用料预计单   5o'V}  
  B (66)bill payable 应付票据   j8_WEjG  
  B (67)bill receivable 应收票据   ;y Wfb|!  
  B (68)bin card 存货记录卡   |?i-y3N  
  B (69)bonus 红利   G"3D"7f a  
  B (70)book-keeping 薄记   >Y!5c 2~`;  
  B (71)Boston classification 波士顿分类   [C.Pzo  
  B (72)breakeven chart 保本图   Z<;am  
  B (73)breakeven point 保本点   l0l2fwz(  
  B (74)breaking-down time 复位时间   Si.3Je[q  
  B (75)budget 预算   &FW|O(]  
  B (76)budget center 预算中心   R=_ fk  
  B (77)budget cost allowance 预算成本折让   ;gP@d`s  
  B (78)budget manual 预算手册   Vd1.g{yPV  
  B (79)budget period 预算期间   P0Z1cN}  
  B (80)budgetary control 预算控制   R*VJe+5w  
  B (81)budgeted capacity 预算生产能力   i9 8T+{4  
  B (82)burden 制造费用   UPfH~H[1)  
  B (83)business center 经营中心   eZ8~t/8  
  B (84)business entity 营业个体   z|x0s0q?  
  B (85)business unit 经营单位   Mnn\y Tblp  
 B (86)buy-out management 管理性购买产权   h}nceH0s3d  
  B (87)by-product 副产品 8F9sKRq|rO  
  C (88)called-up share capital 催缴股本   PVC\&YF  
  C (89)capacity 生产能力   Z ^zUb  
  C (90)capacity ratios 生产能力比率   * _)xlpy  
  C (91)capital 资本   0hp*(, L  
  C (92)capital assets pricing model资本资产计价模式   H<92tP4M  
  C (93)capital commitment 承诺资本   82O#Fe q  
  C (94)capital employed 已运用的资本   0Rz'#O32V  
  C (95)capital expenditure 资本支出   sL[&y'+  
  C (96)capital expenditureauthorization 资本支出核准   )S]4 Kt_  
  C (97)capital expenditure control 资本支出控制   =$`EB  
  C (98)capital expenditure proposal资本支出申请   }\!&3^I  
  C (99)capital funding planning 资本基金筹集计划   *fQ$s  
  C (100)capital gain 资本收益   !yI , ~`Z  
  C (101)capital investment appraisal资本投资评估   G|* ^W; (Z  
  C (102)capital maintenance 资本保全   mR\rK&'6  
  C (103)capital resource planning 资本资源计划   {9S=:  
  C (104)capital surplus 资本盈余   QVA)&k'T,  
  C (105)capital turnover 资本周转率   zUF%`CR  
  C (106)card 记录卡   6n RXRO  
  C (107)cash 现金   .KSPr  
  C (108)cash account 现金账户   Oc8]A=M12  
  C (109)cash book 现金账薄   t2Q40' `  
  C (110)cash cow 金牛产品    ky0Fm W  
  C (111)cash flow 现金流量   Y]!8Ymuww@  
  C (112)cash discounted 现金贴现   ( qG | .a  
  C (113)cash flow budget 现金流量预算   V<A_c^unO  
  C (114)cash flow statement 现金流量表   !#wd~: H  
  C (115)cash ledger 现金分类账   cOkjeHs 5  
  C (116)cash limit 现金限额   2Z!%Q}Do  
  C (117)CCA 现时成本会计   8VxjC1v+  
  C (118)center 中心   )FVW/{NF@q  
  C (119)changeover time 变更时间   nG hFYQl  
  C (120)chartered entity 特许经济个体   mF7T=pl  
  C (121)cheque 支票    G9"2h \  
  C (122)cheque register 支票登记薄   a"ZBSg(  
  C (123)coin analysis 零钱分类   MLf,5f;e  
  C (124)classification 分类   ig(dGKD\=9  
  C (125)clock card 工时卡   Z \Qa6f!  
  C (126)code 代码   Z:7X=t =  
  C (127)commitment accounting 承诺确认会计   A& u"NgJ  
  C (128)common cost 共同成本   j[2?}?  
  C (129)company limited byguarantee 有限担保责任公司   l8rBp87Q  
C (130)company limited shares 股份有限公司   Huzw>  
  C (131)competitive position 竞争能力状况   J}a 8N.S  
  C (132)concept 概念   \@6P A  
  C (133)conglomerate 跨行业企业   I`"B<=zi  
  C (134)consistency concept 一致性概念   2O}UVp>  
  C (135)consolidated accounts 合并报表   rN* , U\q  
  C (136)consolidation accounting 合并会计   $#E?`At{I  
  C (137)consortium 财团   N&ZIsaK,j  
  C (138)contingency plan 应急计划   rBG8.E36J  
  C (139)contingent liabilities 或有负债   nW?DlECo?  
  C (140)continuous operation 连续生产   X$z@ *3=  
  C (141)contra 抵消   ,QW>M$g{  
  C (142)contract cost 合同成本   svki=GD_(.  
  C (143)contract costing 合同成本计算   l{OU \  
  C (144)contribution 贡献毛益   H3< `  
  C (145)contribution centre 贡献中心   mNUc g{ +/  
  C (146)contribution chart 贡献图   Ewg5s?2|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &Xw{%Rg  
  C (148)contribution to salesration 贡献毛益对销售比率   KFxy,Z$-4  
  C (149)control 控制   j n[%@zD}  
  C (150)control account 控制帐户   G;r-f63 N  
  C (151)control limits 控制限度   } ti+tM*  
  C (152)controllability concept 可控制概念   i&KD)&9b#  
  C (153)controllable cost 可控制成本   =+@IpXj  
  C (154)conversion cost 加工成本   j(JUOief  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   eLC}h %  
  C (156)corporate appraisal 公司评估   f{_K%0*  
  C (157)corporate planning 公司计划   ai/VbV'|  
  C (158)corporate social reporting 公司社会报告   ?Uz7($}  
  C (159)corporation 股份公司   GWP;; x%  
  C (160)cost 成本   -8F~T ffx  
  C (161)cost account 成本帐户   OG}auM4  
  C (162)cost accounting 成本会计   L\p@1N?K  
  C (163)cost accounting manual 成本手册   e> "/Uii  
  C (164)cost accounts calendar 成本报表的日历时间   4E&= qC]S  
  C (165)cost adjustment 成本调整   ^ 'jJ~U  
  C (166)cost allocation 成本分配   WR;"^<i9  
  C (167)cost apportionment 成本分摊   c o}o$}  
  C (168)cost attribution 成本归属   VeT\I.K[  
  C (169)cost audit 成本审计   \gd.Bl  
  C (170)cost behaviour 成本性态   n|,kL!++.  
  C (171)cost benefit analysis 成本效益分析   6wV{}K^0  
  C (172)cost center 成本中心   @r.u 8e)l  
  C (173)cost driver 成本动因
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