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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 Q.Tn"rE|  
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  1.audit   审计 deO/`  
  2.attestation   鉴证 ~]P_Yd-|  
  3.credibility   可信赖程度 5%j !SVW  
  4.audit of financial statements 财务报表审计  +T02AS  
  5.agreed-upon procedures 执行商定程序 SbI %|  
  6.high levels of assurance 高水平保证 oF[l<OY4  
  7.compilation 编制 ?]SSmZpk  
  8.reliability 可靠性 <z+5+h|^  
  9.relevance 相关性 AdDlS~\?  
  10.professional skepticism 职业谨慎 f"j~{b7  
  11.objectivity 客观性 aaW(S K  
  12. professional competence 专业胜任能力 Lgl%fO/<t  
  13.Senior/CPA-in-charge 项目经理 H@o 3u>}  
  14.audit engagement letter 业务约定书 )e`$'y@L$  
  15.recurring audit 连续审计 `b 6j7  
  16.the client 委托人 j4 >1a   
  17.change CPA 更换注册会计 n!e4"|4~z  
  18.the existing CPA 现任注册会计师 "HSAwe`5jU  
  19.the successor CPA 后任注册会计师 T7_i: HU%  
  20.the preceding CPA前任注册会计师 d[( KgX9  
  21.issue the audit report 出具审计报告 9`eu&n@Z  
  22.expert 专家 $ \0)~cy  
  23.the board of directors 董事会 Y}BT| "  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O+hN?/>v  
  25.assess material misstatement risks评估重大错报风险 QQ^P IQj  
  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 IF-g %  
  27.a general knowledge of —— 初步了解―――的情况 :=!?W^J  
  28.a more knowledge of—— 进一步了解的情况 F3j#NCuO=z  
  29.the prior year‘s working papers 以前年度工作底稿 ^F/gJ3_;  
  30.minutes of meeting 会议纪要 ^"N]i`dIF  
  31.business risks 经营风险 X;/~d>@  
  32.appropriateness 适当性 dHjJLs_   
  33.accounting estimate 会计估计 >DqV^%2l  
  34.management representations 管理层声明  uaN0X"  
  35.going concern assumption 持续经营假设 J+ tpBPmb  
  36.audit plan 审计计划 x-0S-1M  
  37.significant audit areas 重点审计领域 d*;wHA,}F  
  38.error 错误 t_cNH@^3<3  
  39.fraud舞弊 #)hc^gIO&<  
  40.modified or additional procedures 修改或追加审计程序 `{BY {  
  41.misappropriation of assets 侵占资产 kpFt  
  42.transactions without substance 虚假交易 HAJK%zLc  
  43.unusual pressures 异常压力 Bbk=0+ ^8I  
  44.the suspected noncompliance 涉嫌存在违法行为 ha_&U@w  
  45.materialiy 重要性 J eCKnt=  
  46.exceed the materiality level 超过重要性水平 *V}T}nK7  
  47.approach the materiality level 接近重要性水平 $<&N#  
  48.an acceptably low level 可接受水平 !Wn^B|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "i3wc&9!?W  
  50.misstatements or omissions 错报或漏报 CsfGjqpf  
  51.aggregate 总计 znm3b8ns  
  52.subsequent events 期后事项 wJ 0KI[p(S  
  53.adjust the financial statements 调整财务报表 #qqIOjS^w  
  54.perform additional audit procedures 实施追加的审计程序 ? I7}4i7  
  55.audit risk 审计风险 (/6~*<ZGT  
  56.detection risk 检查风险 }U-h^x'  
  57.inappropriate audit opinion 不适当的审计意见 |Et8FR3[m  
  58.material misstatement 重大的错报 CHxu%- g  
  59.tolerable misstatement 可容忍错报 -js:R+C528  
  60.the acceptable level of detection risk 可接受的检查风险 K)!yOa'fH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 S+aXlb  
  62.simall business 小规模企业 a'3|EWS ?  
  63.accounting system 会计系统 Q7uhz5oZ  
  64.test of control 控制测试 Rs *]I\  
  65.walk-through test 穿行测试 h+ixl#:  
  66.communication 沟通 XNODDH   
  67.flow chart 流程图 \C<|yD  
  68.reperformance of internal control 重新执行 5cY([4,  
  69.audit evidence 审计证据 wB%:RI,  
  70.substantive procedures 实质性程序 /1A3 Sw  
  71.assertions 认定 Y|%s =0M  
  72.esistence 存在 E8$k}I  
  73.occurrence 发生 "N'|N.,  
  74.completeness 完整性 Pv@P(y?\  
  75.rights and obligations 权利和义务 vRp#bScc  
  76.valuation and allocation 计价和分摊 ']]C zze  
  77.cutoff 截止 9eG{"0)  
  78.accuracy 准确性 {,V.IDs8[  
  79.classification 分类 L;jzDng<  
  80.inspection 检查 ;h|zNx0  
  81.supervision of counting 监盘 H?\b   
  82.observation 观察 %9 kOl  
  83.confirmation 函证 la37cG  
  84.computation 计算 @D$^- S6  
  85.analytical procedures 分析程序 ~=xiMB;oH  
  86.vouch 核对 # !:u *1  
  87.trace 追查 V 5ve  
  88.audit sampling 审计抽样 *2nQZ^c.  
  89.error 误差 'IVNqfC)u  
  90.expected error 预期误差 >ucVrLm,X  
  91.population 总体 j6Msbq[  
  92.sampling risk 抽样风险 k9]M=eO  
  93.non- sampling risk 非抽样风险 VTM*=5|c   
  94.sampling unit 抽样单位 Q7V*~{  
  95.statistical sampling 统计抽样 qIXo_H&\C  
  96.tolerable error 可容忍误差 +OEheG8  
  97.the risk of under reliance 信赖不足风险 H > Y0R  
  98.the risk of over reliance 信赖过度风险 j%_{tB  
  99.the risk of incorrect rejection 误拒风险 Q}/2\Q=)j  
  100. the risk of incorrect acceptance 误受风险 . }#R  
  101.working trial balance 试算平衡表 8\ V  
  102.index and cross-referencing 索引和交叉索引 WDr C  
  103.cash receipt 现金收入 GPyr;FV!s  
  104.cash disbursement 现金支出 ,q[a V 6kO  
  105.bank statement 银行对账单 0j@nOj(3  
  106.bank reconciliation 银行存款余额调节表 o p{DPUO0  
  107.balance sheet date 资产负债表日 ZeB"k)FI>  
  108.net realizable value 可变现净值 h mijp1u  
  109.storeroom 仓库 no~ Yet+<"  
  110.sale invoice 销售发票 YB;q5[  
  111.price list 价目表 2=?:(e9  
  112.positive confirmation request 积极式询证函 k4@$vxy0  
  113.negative confirmation request 消极式询证函 "`va_Mk  
  114.purchase requisition 请购单 l*l?aI  
  115.receiving report 验收报告 [SJ-]P|^l  
  116.gross margin 毛利 >0^oC[ B  
  117.manufacturing overhead 制造费用 )R~l@QBN  
  118.material requisition 领料单 cu~dbv6H  
  119.inventory-taking 存货盘点 *O5Ysk^|  
  120.bond certificate 债券 Nj p?/r  
  121.stock certificate 股票 zc1y)s0G  
  122.audit report 审计报告 !Eqp,"ts7  
  123.entity 被审计单位 "#ctT-g`6  
  124.addressee of the audit report 审计报告的收件人 &>jSuvVT  
  125.unqualified opinion 无保留意见 |8m2i1XG  
  126.qualified opinion 保留意见 v|]1x2191  
  127.disclaimer of opinion 无法表示意见 ^/"[jq3F  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Q/u2Q;j>  
  A (2)absorbed overhead 已吸收制造费用 6ct'O**k*&  
  A (3)absorption costing 吸收成本计算 XWuHH;~*L  
  A (4)account 账户,报表   T(@J]Y-  
  A (5)accounting postulate 会计假设   {jK:hQX  
  A (6)accounting series release 会计公告文件   W`vgH/lSnZ  
  A (7)accounting valuation 会计计价   |(evDS5  
  A (8)account sale 承销清单 3?n2/p 7=  
  A (9)accountability concept 经营责任概念   2kXa  
  A (10)accountancy 会计职业   k Q Sx65  
  A (11)accountant 会计师   Z?@oe-mz  
  A (12)accounting 会计   M15jwR!:M  
  A (13)agency cost 代理成本   i(hL6DLD  
  A (14)accounting bases 会计基础   6=aXz2.f  
  A (15)accounting manual 会计手册     (4GDh%  
  A (16)accounting period 会计期间   yJ0q)x sS  
  A (17)accounting policies 会计方针   ^8z~`he=_J  
  A (18)accounting rate of return 会计报酬率   Kw/7X[|'G  
  A (19)accounting reference date 会计参照日   {S$]I)tV  
  A (20)accounting reference period 会计参照期间   j0X Jf<  
  A (21)accrual concept 应计概念   6Fe$'TP  
  A (22)accrual expenses 应计费用   QTC-W2t]  
  A (23)acid test ration 速动比率(酸性测试比率)   _Hp[}sv4)  
  A (24)acquisition 购置   UN8]>#\"`  
  A (25)acquisition accounting 收购会计   #Yd 'Vve  
  A (26)activity based accounting 作业基础成本计算   X5Fi , /H  
  A (27)adjusting events 调整事项   *vqr+jr9  
  A (28)administrative expenses 行政管理费   l(B(gPvU  
  A (29)advice note 发货通知   ]b+Nsr~  
  A (30)amortization 摊销   llK7~uOC  
  A (31)analytical review 分析性检查   T F[8r[93  
  A (32)annual equivalent cost 年度等量成本法   U3-cH  
  A (33)annual report and accounts 年度报告和报表   n2p(@  
  A (34)appraisal cost 检验成本   H,Y+n)5  
  A (35)appropriation account 盈余分配账户   izvwXC  
  A (36)articles of association 公司章程细则   mne?r3d  
  A (37)assets 资产   kGkfLY6B  
  A (38)assets cover 资产保障   5ltrr(MeD  
  A (39)asset value per share 每股资产价值   |[3%^!f\  
  A (40)associated company 联营公司   BYKONZu  
  A (41)attainable standard 可达标准   lx H3a :gm  
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 A (42)attributable profit 可归属利润   \F'tl{'\@  
  A (43)audit 审计   v>!tws5e  
  A (44)audit report 审计报告   >"/Sa_w  
  A (45)auditing standards 审计准则   Lk>GEi|  
  A (46)authorized share capital 额定股本   sI OT6L^7  
  A (47)available hours 可用小时   "<Q,|Md  
  A (48)avoidable costs 可避免成本 #Ave r]eK  
  B (49)back-to-back loan 易币贷款   EyK F5TP0  
  B (50)backflush accounting 倒退成本计算   ?]]7PEee*  
  B (51)bad debts 坏帐   voitdz  
  B (52)bad debts ratio 坏帐比率   K1oSoD8c  
  B (53)bank charges 银行手续费   p_:bt7 B  
  B (54)bank overdraft 银行透支   fgW>~m .W  
  B (55)bank reconciliation 银行存款调节表   /4 M~ 6LT`  
  B (56)bank statement 银行对账单   ,?KN;~t#vz  
  B (57)bankruptcy 破产   b9L" ?{  
  B (58)basis of apportionment 分摊基础   = ;z42oS  
  B (59)batch 批量   ?]/"AWUX  
  B (60)batch costing 分批成本计算   #[ TOe  
  B (61)beta factor B(市场)风险因素   qHf8z;lc  
  B (62)bill 账单   6p)dO c3L  
  B (63)bill of exchange 汇票   z:JQ3D7/we  
  B (64)bill of landing 提单   y yqya[-11  
  B (65)bill of materials 用料预计单   U^~jB= =]  
  B (66)bill payable 应付票据   6xT" j)h  
  B (67)bill receivable 应收票据   TJ`Jqnh  
  B (68)bin card 存货记录卡   #k/NS  
  B (69)bonus 红利   9J(jbJ7p  
  B (70)book-keeping 薄记   [6} >?  
  B (71)Boston classification 波士顿分类   lG/h[  
  B (72)breakeven chart 保本图   4RDdfY\%u  
  B (73)breakeven point 保本点   .% {4B,d$  
  B (74)breaking-down time 复位时间   (d ?sFwOt\  
  B (75)budget 预算   CS\T@)@t  
  B (76)budget center 预算中心   c-" .VF  
  B (77)budget cost allowance 预算成本折让   Pgo^$xn'6  
  B (78)budget manual 预算手册   tEl_a~s*3?  
  B (79)budget period 预算期间   fZNWJo# `.  
  B (80)budgetary control 预算控制   gBPYGci2F  
  B (81)budgeted capacity 预算生产能力   o4Hp|iK&0  
  B (82)burden 制造费用   xL#UMvZ>;h  
  B (83)business center 经营中心   /xh/M@G3  
  B (84)business entity 营业个体   }Q#3\z5  
  B (85)business unit 经营单位   h$U(1B  
 B (86)buy-out management 管理性购买产权   u~7 ,v  
  B (87)by-product 副产品 F\BD7W  
  C (88)called-up share capital 催缴股本   K)_DaTmi)  
  C (89)capacity 生产能力   7>$&CWI  
  C (90)capacity ratios 生产能力比率   i286`SLU  
  C (91)capital 资本   90[?)s  
  C (92)capital assets pricing model资本资产计价模式   xwe^_7  
  C (93)capital commitment 承诺资本   En:/{~9{ F  
  C (94)capital employed 已运用的资本   wu`P=-  
  C (95)capital expenditure 资本支出   oJln"-M1nx  
  C (96)capital expenditureauthorization 资本支出核准   -j"]1JLQ  
  C (97)capital expenditure control 资本支出控制   G Z~W#*|V  
  C (98)capital expenditure proposal资本支出申请   W"&Y7( "y  
  C (99)capital funding planning 资本基金筹集计划   [~U CYYl  
  C (100)capital gain 资本收益   :+Okv$v4  
  C (101)capital investment appraisal资本投资评估   wzN GL{3  
  C (102)capital maintenance 资本保全   G~FAChI8![  
  C (103)capital resource planning 资本资源计划   *c{X\!YBh  
  C (104)capital surplus 资本盈余   qpZR-O  
  C (105)capital turnover 资本周转率   se ]q~<&  
  C (106)card 记录卡   ?o883!&v  
  C (107)cash 现金   l/:23 \  
  C (108)cash account 现金账户   M~"93Q`f^  
  C (109)cash book 现金账薄   si,W.9rU  
  C (110)cash cow 金牛产品   @yxF/eeEy+  
  C (111)cash flow 现金流量   0.kQqy~5  
  C (112)cash discounted 现金贴现    _7P#?:h  
  C (113)cash flow budget 现金流量预算   N2/t  
  C (114)cash flow statement 现金流量表   kD{qW=Lpn  
  C (115)cash ledger 现金分类账   Lq cHsUFj  
  C (116)cash limit 现金限额   Xn3 \a81  
  C (117)CCA 现时成本会计   qdY*y&}"J  
  C (118)center 中心   A{,ZfX;SPO  
  C (119)changeover time 变更时间   ZgH(,g,TU  
  C (120)chartered entity 特许经济个体   5A`T}~"X  
  C (121)cheque 支票   Yj#4{2A  
  C (122)cheque register 支票登记薄   S3F8Chk5  
  C (123)coin analysis 零钱分类   C)v*L#{%  
  C (124)classification 分类   &* 1iW(x  
  C (125)clock card 工时卡   SU80i`  
  C (126)code 代码   MB:*WA&  
  C (127)commitment accounting 承诺确认会计   ,[{Z_co  
  C (128)common cost 共同成本   86HK4sES  
  C (129)company limited byguarantee 有限担保责任公司   ^Z`?mNq9  
C (130)company limited shares 股份有限公司   Qk h}=3u  
  C (131)competitive position 竞争能力状况   zM+eb| >cr  
  C (132)concept 概念   D5gDVulsh  
  C (133)conglomerate 跨行业企业   )"4v0dv  
  C (134)consistency concept 一致性概念   %FSY}65  
  C (135)consolidated accounts 合并报表   rUOl+p_47  
  C (136)consolidation accounting 合并会计   <WCTJ!Z  
  C (137)consortium 财团   T]0H&Oov  
  C (138)contingency plan 应急计划   | l|7[  
  C (139)contingent liabilities 或有负债   nr>Os@\BU  
  C (140)continuous operation 连续生产   u>-pg u  
  C (141)contra 抵消   9?L,DThQ  
  C (142)contract cost 合同成本   2SHS!6:Rl  
  C (143)contract costing 合同成本计算   =&YhA}l\O  
  C (144)contribution 贡献毛益   D g~L"  
  C (145)contribution centre 贡献中心   QxS=W2iN  
  C (146)contribution chart 贡献图   /hksESiU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ro`2IE>  
  C (148)contribution to salesration 贡献毛益对销售比率   3X#)PX9b){  
  C (149)control 控制   J_ y+.p- 5  
  C (150)control account 控制帐户   1Bh d-  
  C (151)control limits 控制限度   TeXt'G=M  
  C (152)controllability concept 可控制概念   G Rq0nhJ  
  C (153)controllable cost 可控制成本   1p }:K`#{  
  C (154)conversion cost 加工成本   WPbG3FrL!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b<1+q{0r  
  C (156)corporate appraisal 公司评估   y3{ F\K  
  C (157)corporate planning 公司计划   9#iv|X  
  C (158)corporate social reporting 公司社会报告   n) xLEx,  
  C (159)corporation 股份公司   &8R !`uh1  
  C (160)cost 成本   4Ow0g-{  
  C (161)cost account 成本帐户   MeMSF8zSQ  
  C (162)cost accounting 成本会计   gSn9L)k(O  
  C (163)cost accounting manual 成本手册   SoPiEq  
  C (164)cost accounts calendar 成本报表的日历时间   { M&Vh]  
  C (165)cost adjustment 成本调整   L^><APlX  
  C (166)cost allocation 成本分配   dw"{inMf  
  C (167)cost apportionment 成本分摊   * Tyr  
  C (168)cost attribution 成本归属   h qT6]*  
  C (169)cost audit 成本审计   G,fh/E+  
  C (170)cost behaviour 成本性态   Li8$ Rb~q  
  C (171)cost benefit analysis 成本效益分析   h =E)5&Z  
  C (172)cost center 成本中心   }?KfL$@$  
  C (173)cost driver 成本动因
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