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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 i}ti  
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  1.audit   审计 C;rK16cn  
  2.attestation   鉴证 |f"1I4K g  
  3.credibility   可信赖程度 K db:Q0B  
  4.audit of financial statements 财务报表审计 @LDu08lr  
  5.agreed-upon procedures 执行商定程序 ~2U5Wt  
  6.high levels of assurance 高水平保证 3=kw{r[2lM  
  7.compilation 编制 !X/O1PM|  
  8.reliability 可靠性 0[SrRpD  
  9.relevance 相关性 -- |L?-2k,  
  10.professional skepticism 职业谨慎 \EeK<)4:  
  11.objectivity 客观性 #N|A@B5 x  
  12. professional competence 专业胜任能力 Gv }~  
  13.Senior/CPA-in-charge 项目经理 Vb8{OD3PK  
  14.audit engagement letter 业务约定书 Ezw<  
  15.recurring audit 连续审计 Q!}LtR$  
  16.the client 委托人 ^Jn=a9Q6Z  
  17.change CPA 更换注册会计 EN2/3~syO-  
  18.the existing CPA 现任注册会计师 >W@3_{0  
  19.the successor CPA 后任注册会计师 L@LT*M  
  20.the preceding CPA前任注册会计师 r*4@S~;  
  21.issue the audit report 出具审计报告 tp=/f !bv  
  22.expert 专家 Yu9.0A_) :  
  23.the board of directors 董事会 $8Y|& P  
  24.knowledge of the entity‘ s business 了解被审计单位情况 X0gWTs  
  25.assess material misstatement risks评估重大错报风险 \"hP*DJ"  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G_n~1?  
  27.a general knowledge of —— 初步了解―――的情况 3gU*,K7  
  28.a more knowledge of—— 进一步了解的情况 *v9 {f?  
  29.the prior year‘s working papers 以前年度工作底稿 GF awmN Z  
  30.minutes of meeting 会议纪要 7W\aX*]  
  31.business risks 经营风险 +^@6{1  
  32.appropriateness 适当性 /kK:{  
  33.accounting estimate 会计估计 fIg~[VN"  
  34.management representations 管理层声明 #_[W*-|L  
  35.going concern assumption 持续经营假设 sD`OHV:  
  36.audit plan 审计计划 Z?tw#n[T  
  37.significant audit areas 重点审计领域 \{M/Do:  
  38.error 错误 O_ /|Wx  
  39.fraud舞弊 @c#M^:9Dc  
  40.modified or additional procedures 修改或追加审计程序 [i)G:8U  
  41.misappropriation of assets 侵占资产 _i+7O^=d6X  
  42.transactions without substance 虚假交易 9Kd:7@U  
  43.unusual pressures 异常压力 5X"WgR;  
  44.the suspected noncompliance 涉嫌存在违法行为 -axV;+"b  
  45.materialiy 重要性 wZ =*ejo  
  46.exceed the materiality level 超过重要性水平 "?T Kz:9r  
  47.approach the materiality level 接近重要性水平 R?GF,s<j  
  48.an acceptably low level 可接受水平 Gf1O7L1rX  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 66shr  
  50.misstatements or omissions 错报或漏报 W8{zV_TBm  
  51.aggregate 总计 H g;;>  
  52.subsequent events 期后事项 ,}_uk]AQ  
  53.adjust the financial statements 调整财务报表 r:uW(<EP^  
  54.perform additional audit procedures 实施追加的审计程序 -z$&lP]  
  55.audit risk 审计风险 0I@Cx {$  
  56.detection risk 检查风险 TdH~ sz  
  57.inappropriate audit opinion 不适当的审计意见 U/I+A|S[  
  58.material misstatement 重大的错报 sz+Uq]Mn  
  59.tolerable misstatement 可容忍错报 i7(\i2_P  
  60.the acceptable level of detection risk 可接受的检查风险 !`F^LXGA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;Q} H'Wg,  
  62.simall business 小规模企业 JqmKD4p  
  63.accounting system 会计系统 i@ XFnt  
  64.test of control 控制测试 n32.W?9  
  65.walk-through test 穿行测试 =)Q0=!%-  
  66.communication 沟通 [ O"8Tzr  
  67.flow chart 流程图 <FFaaGiE>  
  68.reperformance of internal control 重新执行 SR\F2@u  
  69.audit evidence 审计证据 [e+$jsPl  
  70.substantive procedures 实质性程序 :Y;\1J<b1  
  71.assertions 认定 J=qPc}+  
  72.esistence 存在 y()Si\9v  
  73.occurrence 发生 <<[hZ$.  
  74.completeness 完整性 wam- =3W  
  75.rights and obligations 权利和义务 %/x%hs;d  
  76.valuation and allocation 计价和分摊 Bpw<{U  
  77.cutoff 截止 k_<8SG+`  
  78.accuracy 准确性 Z w&_Wt  
  79.classification 分类 v/B:n   
  80.inspection 检查 vAMr&[  
  81.supervision of counting 监盘 [5Dg%?x  
  82.observation 观察 {b6g!sE  
  83.confirmation 函证 !p~K;p,  
  84.computation 计算 hMiuv_EO!  
  85.analytical procedures 分析程序 : 'LG%E:b  
  86.vouch 核对 P7iU_CgyW  
  87.trace 追查 E5b JIC(  
  88.audit sampling 审计抽样 Ut xe  
  89.error 误差 w+0Ch1$  
  90.expected error 预期误差 `i)&nW)R  
  91.population 总体 1"82JN|!  
  92.sampling risk 抽样风险 9k@`{+wmZ  
  93.non- sampling risk 非抽样风险 ].eY]o}=  
  94.sampling unit 抽样单位 f{DcR"  
  95.statistical sampling 统计抽样 eL+L {Ac  
  96.tolerable error 可容忍误差 = 5 E:CP  
  97.the risk of under reliance 信赖不足风险 4{r_EV[(  
  98.the risk of over reliance 信赖过度风险 $iblLZhj  
  99.the risk of incorrect rejection 误拒风险 hsUP5_  
  100. the risk of incorrect acceptance 误受风险 _Vq7Gxy$R  
  101.working trial balance 试算平衡表 @Sl!p)  
  102.index and cross-referencing 索引和交叉索引 #`0iN+qh  
  103.cash receipt 现金收入 KQ x<{-G6  
  104.cash disbursement 现金支出 Pyx$$cj  
  105.bank statement 银行对账单 =!`\=!y  
  106.bank reconciliation 银行存款余额调节表 i Y2%_b!5  
  107.balance sheet date 资产负债表日 ymsqJ   
  108.net realizable value 可变现净值 .ZxH#l _  
  109.storeroom 仓库 9$xEktfV  
  110.sale invoice 销售发票 -~HlME *~f  
  111.price list 价目表 2F[;Z*&  
  112.positive confirmation request 积极式询证函 |UO1vA @  
  113.negative confirmation request 消极式询证函 PUN.n t  
  114.purchase requisition 请购单 -0) So  
  115.receiving report 验收报告 'd"\h#  
  116.gross margin 毛利 [i'\d}  
  117.manufacturing overhead 制造费用 4D/mm(2 d$  
  118.material requisition 领料单 p ?HODwZ  
  119.inventory-taking 存货盘点 .F~EQ %  
  120.bond certificate 债券 Lu~e^Ul   
  121.stock certificate 股票 "Jp6EL%  
  122.audit report 审计报告 !!c.cv'  
  123.entity 被审计单位 "iof -b=ys  
  124.addressee of the audit report 审计报告的收件人 A/U tf0{3"  
  125.unqualified opinion 无保留意见 ~%Ws"1  
  126.qualified opinion 保留意见 Te{L@sj  
  127.disclaimer of opinion 无法表示意见 '7F`qL\/#(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "*@iXJxv5  
  A (2)absorbed overhead 已吸收制造费用 ~~ON!l9n  
  A (3)absorption costing 吸收成本计算 g(:y_EpmLH  
  A (4)account 账户,报表   P-~Avb  
  A (5)accounting postulate 会计假设   ~P5!VNJ;r  
  A (6)accounting series release 会计公告文件   ^yRCR] oT  
  A (7)accounting valuation 会计计价   Oh:SH|=]#  
  A (8)account sale 承销清单 >NE]TZ.F  
  A (9)accountability concept 经营责任概念    <C4^Vem  
  A (10)accountancy 会计职业   ^3`98y.Q  
  A (11)accountant 会计师   iR#jBqXD  
  A (12)accounting 会计   zYOPE 6E  
  A (13)agency cost 代理成本   v] *W*;  
  A (14)accounting bases 会计基础   U[S;5xeF.j  
  A (15)accounting manual 会计手册   $ gZ|=(y&r  
  A (16)accounting period 会计期间   mId{f  
  A (17)accounting policies 会计方针   T^GdN_qF  
  A (18)accounting rate of return 会计报酬率   >t8eVMMa  
  A (19)accounting reference date 会计参照日   sI`i  
  A (20)accounting reference period 会计参照期间   |y%pP/;&!  
  A (21)accrual concept 应计概念   zck)D^,aO  
  A (22)accrual expenses 应计费用   ,ASY &J5)7  
  A (23)acid test ration 速动比率(酸性测试比率)   PyHE >C%  
  A (24)acquisition 购置   ,XP9NHE  
  A (25)acquisition accounting 收购会计   CSU>nIE0  
  A (26)activity based accounting 作业基础成本计算   vS<;:3  
  A (27)adjusting events 调整事项   hJ:Hv.{`)W  
  A (28)administrative expenses 行政管理费   (oJ#`k:&n  
  A (29)advice note 发货通知   i6m;2 UAa  
  A (30)amortization 摊销   ==(M vu`  
  A (31)analytical review 分析性检查   ;T52 aX  
  A (32)annual equivalent cost 年度等量成本法   ]Ly)%a32  
  A (33)annual report and accounts 年度报告和报表   xs &vgel>  
  A (34)appraisal cost 检验成本   n?,fF(  
  A (35)appropriation account 盈余分配账户   9Zrn(D  
  A (36)articles of association 公司章程细则   .yWdlq##  
  A (37)assets 资产   lQ+-g#`  
  A (38)assets cover 资产保障   cDTDim1F  
  A (39)asset value per share 每股资产价值   m Xw1%w[*  
  A (40)associated company 联营公司   1shvHmrV  
  A (41)attainable standard 可达标准   1*-58N*  
jv0e&rt  
 A (42)attributable profit 可归属利润   1<R \V  
  A (43)audit 审计   fQx 4/4j  
  A (44)audit report 审计报告   5WZLB =  
  A (45)auditing standards 审计准则   3\@6i'  
  A (46)authorized share capital 额定股本   0\Oeo8<7)~  
  A (47)available hours 可用小时   cRg$~rYd  
  A (48)avoidable costs 可避免成本 rbtPG=t_R  
  B (49)back-to-back loan 易币贷款   -`?V8OwY]  
  B (50)backflush accounting 倒退成本计算   i&LbSxUh9  
  B (51)bad debts 坏帐   98O z  
  B (52)bad debts ratio 坏帐比率   hG;u8|uT^i  
  B (53)bank charges 银行手续费   Y66 vJ<lM  
  B (54)bank overdraft 银行透支   Vfw$>og!  
  B (55)bank reconciliation 银行存款调节表   x`e YCi  
  B (56)bank statement 银行对账单    b'{D4/  
  B (57)bankruptcy 破产   L,kF]  
  B (58)basis of apportionment 分摊基础   ng 6G< hi  
  B (59)batch 批量   uPp(l4(+  
  B (60)batch costing 分批成本计算   zR<jZwo]#  
  B (61)beta factor B(市场)风险因素   (8ymQ!aY  
  B (62)bill 账单   lp]O8^][&  
  B (63)bill of exchange 汇票   ja>Tnfu  
  B (64)bill of landing 提单   $4M3j%S  
  B (65)bill of materials 用料预计单   j/Kw-h ,5"  
  B (66)bill payable 应付票据   %Bo Jt-v  
  B (67)bill receivable 应收票据   XnG!T$  
  B (68)bin card 存货记录卡   da<1,hF  
  B (69)bonus 红利   ,,iQG' *  
  B (70)book-keeping 薄记   W4|;JmT.r  
  B (71)Boston classification 波士顿分类   qzyQ2a_p  
  B (72)breakeven chart 保本图   E|fPI u  
  B (73)breakeven point 保本点   1IsR}uLh  
  B (74)breaking-down time 复位时间   QDDSJ>l5_T  
  B (75)budget 预算   3~S~)quwP  
  B (76)budget center 预算中心   5y~[2jB:  
  B (77)budget cost allowance 预算成本折让   `150$*K&B  
  B (78)budget manual 预算手册   ~gAx  
  B (79)budget period 预算期间   C eg6 o &^  
  B (80)budgetary control 预算控制   v]1rH$  
  B (81)budgeted capacity 预算生产能力   AUq?<Vg\  
  B (82)burden 制造费用   w5nRgdboy!  
  B (83)business center 经营中心   bVrvb`0  
  B (84)business entity 营业个体   oy |@m|J  
  B (85)business unit 经营单位   P"#^i<ut@T  
 B (86)buy-out management 管理性购买产权   s-DtkO  
  B (87)by-product 副产品 F`N*{at  
  C (88)called-up share capital 催缴股本   _8`|KY  
  C (89)capacity 生产能力   K4tX4U[Z  
  C (90)capacity ratios 生产能力比率    >9klh-f  
  C (91)capital 资本   a|>MueJ  
  C (92)capital assets pricing model资本资产计价模式   _1Eyqh`oh  
  C (93)capital commitment 承诺资本   XU54skN  
  C (94)capital employed 已运用的资本   R3<+z  
  C (95)capital expenditure 资本支出   *5NffiA}-  
  C (96)capital expenditureauthorization 资本支出核准   &V ;a:  
  C (97)capital expenditure control 资本支出控制   n-X j>  
  C (98)capital expenditure proposal资本支出申请   {J]|mxo  
  C (99)capital funding planning 资本基金筹集计划   TvP# /qGgG  
  C (100)capital gain 资本收益   ?\yo~=N^  
  C (101)capital investment appraisal资本投资评估   x{- caOH  
  C (102)capital maintenance 资本保全   g=%&p?1@E  
  C (103)capital resource planning 资本资源计划   83 n: h08  
  C (104)capital surplus 资本盈余    ?b0\[  
  C (105)capital turnover 资本周转率   <vrx8Q*6  
  C (106)card 记录卡   3m^BYr*y^  
  C (107)cash 现金   4>W`XH  
  C (108)cash account 现金账户   oMVwId f  
  C (109)cash book 现金账薄   l1??b  
  C (110)cash cow 金牛产品   F, "x~C  
  C (111)cash flow 现金流量   Cr ` 0C  
  C (112)cash discounted 现金贴现   BAhC-;B#R  
  C (113)cash flow budget 现金流量预算   t&xx-4  
  C (114)cash flow statement 现金流量表   $1v5*E  
  C (115)cash ledger 现金分类账   RD4)NN6y5}  
  C (116)cash limit 现金限额   A_.QHUjpx  
  C (117)CCA 现时成本会计   3%} Ma,  
  C (118)center 中心   >&VL2xLy  
  C (119)changeover time 变更时间   LWI~m2  
  C (120)chartered entity 特许经济个体   !2Orklzd1  
  C (121)cheque 支票   kpdFb7>|  
  C (122)cheque register 支票登记薄   piP8ObGjy  
  C (123)coin analysis 零钱分类   ~JXHBX  
  C (124)classification 分类   aPC!M4#  
  C (125)clock card 工时卡   =T-w.}27O  
  C (126)code 代码   w.8~A,5}Dh  
  C (127)commitment accounting 承诺确认会计   w#e'K-=  
  C (128)common cost 共同成本   _(hwU>.  
  C (129)company limited byguarantee 有限担保责任公司   c;^J!e  
C (130)company limited shares 股份有限公司   +@Y[i."^J  
  C (131)competitive position 竞争能力状况   q :bKT#\  
  C (132)concept 概念   BUb(BzC  
  C (133)conglomerate 跨行业企业   gy{ a+Wbc*  
  C (134)consistency concept 一致性概念   ~K9U0ypH  
  C (135)consolidated accounts 合并报表   zgqw*)C~  
  C (136)consolidation accounting 合并会计   QP#Wfk(C  
  C (137)consortium 财团   oo!g?X[[  
  C (138)contingency plan 应急计划   my1kF%?  
  C (139)contingent liabilities 或有负债   x}{VHp`|ld  
  C (140)continuous operation 连续生产   `9ox?|iJ  
  C (141)contra 抵消   =r~. I  
  C (142)contract cost 合同成本   v\Ljm,+  
  C (143)contract costing 合同成本计算   (5> ibe  
  C (144)contribution 贡献毛益   R%%`wm G)"  
  C (145)contribution centre 贡献中心   `y`xk<q  
  C (146)contribution chart 贡献图   #lF<="y%X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q8Dwu3D  
  C (148)contribution to salesration 贡献毛益对销售比率   V5B-S.i@  
  C (149)control 控制   M2}<gRL*}J  
  C (150)control account 控制帐户   Z=0W@_s  
  C (151)control limits 控制限度   ju]]|  
  C (152)controllability concept 可控制概念   u3vmC:bV  
  C (153)controllable cost 可控制成本   _ ^{Ep/ME=  
  C (154)conversion cost 加工成本   /<0D E22  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;X(n 3F  
  C (156)corporate appraisal 公司评估   Q(UGwd1  
  C (157)corporate planning 公司计划   blcKtrYg  
  C (158)corporate social reporting 公司社会报告   *K|aK p}  
  C (159)corporation 股份公司   vi8~j  
  C (160)cost 成本   W[Bu&?h$  
  C (161)cost account 成本帐户   oui!fTy  
  C (162)cost accounting 成本会计   u7?juI#Cl  
  C (163)cost accounting manual 成本手册   !9 , pX  
  C (164)cost accounts calendar 成本报表的日历时间   $]kg_l)  
  C (165)cost adjustment 成本调整   KIo }Gd&  
  C (166)cost allocation 成本分配   &._!)al  
  C (167)cost apportionment 成本分摊   _m],(J=,z  
  C (168)cost attribution 成本归属   PQ}%}S7:  
  C (169)cost audit 成本审计   bZ.N7X PH  
  C (170)cost behaviour 成本性态   sg{D ?zl  
  C (171)cost benefit analysis 成本效益分析   {yR)}r  
  C (172)cost center 成本中心   d|]O<]CG_  
  C (173)cost driver 成本动因
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