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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 XZ[3v9?&n  
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  1.audit   审计 /D ~UK"}  
  2.attestation   鉴证 ]8ob`F`m,  
  3.credibility   可信赖程度 Wc!.{2  
  4.audit of financial statements 财务报表审计 >`u/#mrd  
  5.agreed-upon procedures 执行商定程序 U  A}N  
  6.high levels of assurance 高水平保证 H|/U0;s  
  7.compilation 编制 NGOyd1$7N  
  8.reliability 可靠性 \K(QE ~y'W  
  9.relevance 相关性 p 28=l5y+  
  10.professional skepticism 职业谨慎 >'|Wrz67Z  
  11.objectivity 客观性 dEG 1[QG  
  12. professional competence 专业胜任能力 8$y5) ~Q  
  13.Senior/CPA-in-charge 项目经理 +a}>cAj*  
  14.audit engagement letter 业务约定书 Sx}61?  
  15.recurring audit 连续审计 R\,qL-Br  
  16.the client 委托人 &)#bdt[  
  17.change CPA 更换注册会计 Trt1M  
  18.the existing CPA 现任注册会计师 |;MW98 A  
  19.the successor CPA 后任注册会计师 u[?M{E/HU  
  20.the preceding CPA前任注册会计师 6`U]%qx_I  
  21.issue the audit report 出具审计报告 ~k780  
  22.expert 专家 e{7"7wn=  
  23.the board of directors 董事会 "?#O*x  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `/L D:R  
  25.assess material misstatement risks评估重大错报风险 Xwt}WSdF`k  
  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 fVx_]5jM  
  27.a general knowledge of —— 初步了解―――的情况 `CF.-Vl3J#  
  28.a more knowledge of—— 进一步了解的情况 LP:F'Q:<  
  29.the prior year‘s working papers 以前年度工作底稿 m. "T3K  
  30.minutes of meeting 会议纪要 RLr^6+v)U  
  31.business risks 经营风险 _&|<(m&."  
  32.appropriateness 适当性 P* .0kR1n  
  33.accounting estimate 会计估计 8$C?j\J|*  
  34.management representations 管理层声明 eL{6;.C  
  35.going concern assumption 持续经营假设 ^.~m4t`U  
  36.audit plan 审计计划 o`<ps$ yT  
  37.significant audit areas 重点审计领域 }N%uQP#I  
  38.error 错误 bbxo!K m"  
  39.fraud舞弊 4+'d">+|  
  40.modified or additional procedures 修改或追加审计程序 ]iE) 8X  
  41.misappropriation of assets 侵占资产 @'fWS^ ;&  
  42.transactions without substance 虚假交易 c&;Xjy  
  43.unusual pressures 异常压力 w!~85""  
  44.the suspected noncompliance 涉嫌存在违法行为 (7J (.EG2e  
  45.materialiy 重要性 5;_&C=[  
  46.exceed the materiality level 超过重要性水平 `=JGlN7  
  47.approach the materiality level 接近重要性水平 !@wG22iC4d  
  48.an acceptably low level 可接受水平 Xw |6 #^  
  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 bFtzwa5Gc  
  50.misstatements or omissions 错报或漏报 a<d$P*I(cH  
  51.aggregate 总计 XYdr~/[HPy  
  52.subsequent events 期后事项 6qH^&O][  
  53.adjust the financial statements 调整财务报表 N,~"8YSo  
  54.perform additional audit procedures 实施追加的审计程序 =%ZR0cWPoI  
  55.audit risk 审计风险 Qa-~x8]  
  56.detection risk 检查风险 >nOzz0,  
  57.inappropriate audit opinion 不适当的审计意见 gq[`g=x  
  58.material misstatement 重大的错报 MMS#Ci=Lj  
  59.tolerable misstatement 可容忍错报 Mv#\+|p 1x  
  60.the acceptable level of detection risk 可接受的检查风险 F=l.2t*9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  TDR2){I  
  62.simall business 小规模企业 2"C,u V@F!  
  63.accounting system 会计系统 Q3|I.I e  
  64.test of control 控制测试 'e5,%"5(c  
  65.walk-through test 穿行测试 iyr'9BA  
  66.communication 沟通 #) bqn|0l  
  67.flow chart 流程图 -P[bA0N,  
  68.reperformance of internal control 重新执行 $ Ov#^wfA  
  69.audit evidence 审计证据 vQhi2J'  
  70.substantive procedures 实质性程序 ^dCSk==  
  71.assertions 认定 |dI,4Z\Qb  
  72.esistence 存在 7$j O3J  
  73.occurrence 发生 (043G[H'.  
  74.completeness 完整性 5KvqZ1L  
  75.rights and obligations 权利和义务 A.@Af+  
  76.valuation and allocation 计价和分摊 W9%B9~\G;+  
  77.cutoff 截止 rtY4 B~_  
  78.accuracy 准确性 $mZpX:7/u8  
  79.classification 分类 gt{ $G|bi  
  80.inspection 检查 JBxizJBP  
  81.supervision of counting 监盘 ct-;L' a  
  82.observation 观察 >$dkA\&p  
  83.confirmation 函证 qk=0ovUzg  
  84.computation 计算 bk{.9nz2  
  85.analytical procedures 分析程序 !|`vW{v  
  86.vouch 核对 > g=u Y{Rf  
  87.trace 追查 vhj^R5=  
  88.audit sampling 审计抽样 j~VHU89  
  89.error 误差 *&sXC@^@^  
  90.expected error 预期误差 ;_<K>r*  
  91.population 总体 r]'Q5l4j6"  
  92.sampling risk 抽样风险 aq<QKn U  
  93.non- sampling risk 非抽样风险 <rAk"R ^  
  94.sampling unit 抽样单位 [*|QA 9  
  95.statistical sampling 统计抽样 <=7N 2t)s4  
  96.tolerable error 可容忍误差 k>;a5'S  
  97.the risk of under reliance 信赖不足风险 g7),si*  
  98.the risk of over reliance 信赖过度风险 H G)c\b  
  99.the risk of incorrect rejection 误拒风险 &6}] v:  
  100. the risk of incorrect acceptance 误受风险 EU@XLm6  
  101.working trial balance 试算平衡表 sg!* %*XQ  
  102.index and cross-referencing 索引和交叉索引 8`S6BkfC|  
  103.cash receipt 现金收入 J~URv)g  
  104.cash disbursement 现金支出  }j /r  
  105.bank statement 银行对账单 sM8AORd  
  106.bank reconciliation 银行存款余额调节表 LwL\CE_6+  
  107.balance sheet date 资产负债表日 $bi@,&t;  
  108.net realizable value 可变现净值 < {yQNXf[  
  109.storeroom 仓库 y$^.HI02jP  
  110.sale invoice 销售发票 >W[#-jA_Z  
  111.price list 价目表 q\gvX 76a  
  112.positive confirmation request 积极式询证函 BpQ/$?5E"  
  113.negative confirmation request 消极式询证函 jQ[M4)>_k`  
  114.purchase requisition 请购单 8NS1*\z  
  115.receiving report 验收报告 ZFsJeF'"  
  116.gross margin 毛利 1=X"|`<!  
  117.manufacturing overhead 制造费用 2r~&+0sBP  
  118.material requisition 领料单 |#D$9+  
  119.inventory-taking 存货盘点 Rf .b_Y@O  
  120.bond certificate 债券 qmJ^@dxs  
  121.stock certificate 股票 +m8gS; 'R4  
  122.audit report 审计报告 U& < Nhh  
  123.entity 被审计单位 !j|93*  
  124.addressee of the audit report 审计报告的收件人 zkrcsc\Z~0  
  125.unqualified opinion 无保留意见 :5M7*s)e16  
  126.qualified opinion 保留意见 1S26Y|L)  
  127.disclaimer of opinion 无法表示意见 "p{cz(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >S:>_&I`I  
  A (2)absorbed overhead 已吸收制造费用 U'tfsf/V  
  A (3)absorption costing 吸收成本计算 z nc'  
  A (4)account 账户,报表   /kY|PY  
  A (5)accounting postulate 会计假设   }7H8Y}m  
  A (6)accounting series release 会计公告文件   F]SA1ry  
  A (7)accounting valuation 会计计价   O7A W9*<  
  A (8)account sale 承销清单 <_tkd3t#W  
  A (9)accountability concept 经营责任概念   xE4iey@\}  
  A (10)accountancy 会计职业   HX3R@^vo  
  A (11)accountant 会计师   Aj;F$(su  
  A (12)accounting 会计   !7 O!)WJ  
  A (13)agency cost 代理成本   < <v E.  
  A (14)accounting bases 会计基础   =(~UK9`  
  A (15)accounting manual 会计手册   5z>kz/uxW  
  A (16)accounting period 会计期间   KiJRq>  
  A (17)accounting policies 会计方针   :uD*Q/  
  A (18)accounting rate of return 会计报酬率   0` { 6~p  
  A (19)accounting reference date 会计参照日   {G D<s))  
  A (20)accounting reference period 会计参照期间   UA|A>c  
  A (21)accrual concept 应计概念   }(r%'(.6  
  A (22)accrual expenses 应计费用   ]$>O--  
  A (23)acid test ration 速动比率(酸性测试比率)   =a<};X  
  A (24)acquisition 购置   hF!t{ Lf3  
  A (25)acquisition accounting 收购会计   =k1 ,jn+  
  A (26)activity based accounting 作业基础成本计算   9p#Laei].  
  A (27)adjusting events 调整事项   wf<=r W'  
  A (28)administrative expenses 行政管理费   ?1?zma S  
  A (29)advice note 发货通知   ho7L@NR  
  A (30)amortization 摊销   >*PZ&"}M  
  A (31)analytical review 分析性检查   x}W,B,q  
  A (32)annual equivalent cost 年度等量成本法   y@kRJ 8d  
  A (33)annual report and accounts 年度报告和报表   |nN{XjNfP5  
  A (34)appraisal cost 检验成本   UtF8T6PKdW  
  A (35)appropriation account 盈余分配账户   aF9p%HPDw  
  A (36)articles of association 公司章程细则   DUk&`BSJ  
  A (37)assets 资产   PSO9{!  
  A (38)assets cover 资产保障   +%'S>g0W=  
  A (39)asset value per share 每股资产价值   p. eq N  
  A (40)associated company 联营公司   H?~|Uj 6  
  A (41)attainable standard 可达标准   "Z&-:1tP{9  
93-UA.+g  
 A (42)attributable profit 可归属利润   _JZw d9K  
  A (43)audit 审计   :D>afC8,  
  A (44)audit report 审计报告   n4cM /unU  
  A (45)auditing standards 审计准则   TU-4+o%;  
  A (46)authorized share capital 额定股本   |=^p`CT  
  A (47)available hours 可用小时   UvSvgDMl  
  A (48)avoidable costs 可避免成本 >[=fbL@N<@  
  B (49)back-to-back loan 易币贷款   "eq{_4dL  
  B (50)backflush accounting 倒退成本计算   Zxm Mw  
  B (51)bad debts 坏帐   UN <s1  
  B (52)bad debts ratio 坏帐比率   cY|?iEVs)  
  B (53)bank charges 银行手续费   :Rh?#yO 5  
  B (54)bank overdraft 银行透支   F_9eju^|  
  B (55)bank reconciliation 银行存款调节表   K85;7R5  
  B (56)bank statement 银行对账单   j9@7\N<  
  B (57)bankruptcy 破产   |0A"3w  
  B (58)basis of apportionment 分摊基础   v`"z  
  B (59)batch 批量   v)*/E'Cr*  
  B (60)batch costing 分批成本计算   Une,Y4{u  
  B (61)beta factor B(市场)风险因素   phu`/1;p  
  B (62)bill 账单   4aAuE0  
  B (63)bill of exchange 汇票   iNX%Zk[  
  B (64)bill of landing 提单   *{qW7x.6h  
  B (65)bill of materials 用料预计单   YRXXutm  
  B (66)bill payable 应付票据   g]IRv(gDh  
  B (67)bill receivable 应收票据   :Yi1#  
  B (68)bin card 存货记录卡   T5; zgr  
  B (69)bonus 红利   M]O _L  
  B (70)book-keeping 薄记   jN\} l|;q  
  B (71)Boston classification 波士顿分类   /DG+8u  
  B (72)breakeven chart 保本图   $TON`+lB  
  B (73)breakeven point 保本点   $4^cbk  
  B (74)breaking-down time 复位时间   '?Mt*%J@=$  
  B (75)budget 预算   6>rgoT)6~  
  B (76)budget center 预算中心   WoVPp*zlX  
  B (77)budget cost allowance 预算成本折让   'OI Ol  
  B (78)budget manual 预算手册   ' c[[H3s!;  
  B (79)budget period 预算期间   v=kQ / h  
  B (80)budgetary control 预算控制   p^|IN'lx,  
  B (81)budgeted capacity 预算生产能力   4K_rL{s0U  
  B (82)burden 制造费用   F)ak5  
  B (83)business center 经营中心   SV2DvrIR  
  B (84)business entity 营业个体   Zd~'%(q  
  B (85)business unit 经营单位   B?BB  
 B (86)buy-out management 管理性购买产权   'R&Y pR  
  B (87)by-product 副产品 f tS^|%p  
  C (88)called-up share capital 催缴股本   < Y5pAStg  
  C (89)capacity 生产能力   .<0|V  
  C (90)capacity ratios 生产能力比率   : GVyY]qBU  
  C (91)capital 资本   oy8L{8?  
  C (92)capital assets pricing model资本资产计价模式   T5* t~`bfU  
  C (93)capital commitment 承诺资本   9 7 Oi}   
  C (94)capital employed 已运用的资本   bC_qoI<  
  C (95)capital expenditure 资本支出   /NFk@8<?  
  C (96)capital expenditureauthorization 资本支出核准   bXSsN\:Y@[  
  C (97)capital expenditure control 资本支出控制   Rra3)i`*  
  C (98)capital expenditure proposal资本支出申请   5*M3sN  
  C (99)capital funding planning 资本基金筹集计划   [1+ o  
  C (100)capital gain 资本收益   vL>cYbJ<  
  C (101)capital investment appraisal资本投资评估   W7bA#p(  
  C (102)capital maintenance 资本保全   ,t"?~Hl".  
  C (103)capital resource planning 资本资源计划   q"Ct=d  
  C (104)capital surplus 资本盈余   Yp*Dd}n`  
  C (105)capital turnover 资本周转率   &J>XKO nl  
  C (106)card 记录卡   D hN{Y8'~  
  C (107)cash 现金   j#}wg`P"A  
  C (108)cash account 现金账户   /WvF}y  
  C (109)cash book 现金账薄   'o D31\@I  
  C (110)cash cow 金牛产品   M]FA y"E  
  C (111)cash flow 现金流量   iME )Jl&  
  C (112)cash discounted 现金贴现   ?8ZOiY(  
  C (113)cash flow budget 现金流量预算   \<cs:C\h7  
  C (114)cash flow statement 现金流量表   'CF?pxNQ l  
  C (115)cash ledger 现金分类账   Z7\}x"hk  
  C (116)cash limit 现金限额   9T`$ gAI  
  C (117)CCA 现时成本会计   GyirE`  
  C (118)center 中心   N*J!<vY"  
  C (119)changeover time 变更时间   1!(Og~#(  
  C (120)chartered entity 特许经济个体   <1t.f} }uX  
  C (121)cheque 支票   mEL<d,XhI  
  C (122)cheque register 支票登记薄   1L~y!il  
  C (123)coin analysis 零钱分类   ~>&Jks_Q  
  C (124)classification 分类   41-u*$   
  C (125)clock card 工时卡   jXa;ovPK  
  C (126)code 代码   NOC8h\s}(  
  C (127)commitment accounting 承诺确认会计   *d~).z)  
  C (128)common cost 共同成本   C?xah?Sk  
  C (129)company limited byguarantee 有限担保责任公司   Q cW6o,  
C (130)company limited shares 股份有限公司   wSy|h*a,  
  C (131)competitive position 竞争能力状况   jN3K= MA  
  C (132)concept 概念   @ Sq =q=S  
  C (133)conglomerate 跨行业企业   Hnq$d6F  
  C (134)consistency concept 一致性概念   35q4](o9"  
  C (135)consolidated accounts 合并报表   6]%SSq&  
  C (136)consolidation accounting 合并会计   S*aVcyDEP  
  C (137)consortium 财团   bcM65pt_C  
  C (138)contingency plan 应急计划   v&7yqEm}B  
  C (139)contingent liabilities 或有负债   %S`ygc}|  
  C (140)continuous operation 连续生产   L=7Y~aL=  
  C (141)contra 抵消   9Dat oi  
  C (142)contract cost 合同成本   EgE% NY~  
  C (143)contract costing 合同成本计算   ec8 iZ8h8  
  C (144)contribution 贡献毛益   `, lnBP3D"  
  C (145)contribution centre 贡献中心   OON]E3yy  
  C (146)contribution chart 贡献图   `\p5!Iq Q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VnjhEEM!  
  C (148)contribution to salesration 贡献毛益对销售比率   hFW{qWP  
  C (149)control 控制   b0(bL_,  
  C (150)control account 控制帐户   i% FpPni  
  C (151)control limits 控制限度   "c9T4=]&t  
  C (152)controllability concept 可控制概念   }s@ i  
  C (153)controllable cost 可控制成本   !~j-5+DI  
  C (154)conversion cost 加工成本   (BT{\|,V_m  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O:% ,.??<%  
  C (156)corporate appraisal 公司评估   =<BPoGs5  
  C (157)corporate planning 公司计划   E;o "^[we  
  C (158)corporate social reporting 公司社会报告   zfsGf 'U  
  C (159)corporation 股份公司   ydZS^BqG  
  C (160)cost 成本   pW7#&@AR  
  C (161)cost account 成本帐户   4MFdhJoN  
  C (162)cost accounting 成本会计    T)Uhp  
  C (163)cost accounting manual 成本手册   M?gc&2 Y  
  C (164)cost accounts calendar 成本报表的日历时间   p2=+cS"HC  
  C (165)cost adjustment 成本调整   |//D|-2  
  C (166)cost allocation 成本分配   Il 4R R  
  C (167)cost apportionment 成本分摊   c,yjsxETW  
  C (168)cost attribution 成本归属   M#u~]?hS  
  C (169)cost audit 成本审计   >h Rq  
  C (170)cost behaviour 成本性态   FjU -t/  
  C (171)cost benefit analysis 成本效益分析   J< vVsz+7:  
  C (172)cost center 成本中心   ZRy'lW  
  C (173)cost driver 成本动因
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