论坛风格切换切换到宽版
  • 3030阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
^~dWU>  
[ 3Gf2_  
注会《审计》英语常用词汇 7v kL1IA  
0[`^\Mv4y  
}EPY^VIw  
  1.audit   审计 Ba,`TJ%y  
  2.attestation   鉴证 yevPHN"M  
  3.credibility   可信赖程度 pRqx`5 }  
  4.audit of financial statements 财务报表审计 9Na$W:P c  
  5.agreed-upon procedures 执行商定程序 +0&/g&a\R  
  6.high levels of assurance 高水平保证 3F3A%C%  
  7.compilation 编制 6<]lW  
  8.reliability 可靠性 rsQtMtS2  
  9.relevance 相关性 |=w@H]r  
  10.professional skepticism 职业谨慎 hrn+UL:d  
  11.objectivity 客观性 3<!7>]A  
  12. professional competence 专业胜任能力 M7T5 ~/4  
  13.Senior/CPA-in-charge 项目经理 /(cPfZZ  
  14.audit engagement letter 业务约定书 pkzaNY/q  
  15.recurring audit 连续审计 E.TAbD&5(  
  16.the client 委托人 \<' ?8ri#  
  17.change CPA 更换注册会计 L#J1b!D&<6  
  18.the existing CPA 现任注册会计师 >j/w@Fj  
  19.the successor CPA 后任注册会计师 uYN`:b8  
  20.the preceding CPA前任注册会计师 Q?vlfZR`8  
  21.issue the audit report 出具审计报告 Wc#24:OKe3  
  22.expert 专家 sT)CxOV  
  23.the board of directors 董事会 vQCy\Gi   
  24.knowledge of the entity‘ s business 了解被审计单位情况 6 N4~~O  
  25.assess material misstatement risks评估重大错报风险 Y|n"dMrL  
  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  )2.Si#  
  27.a general knowledge of —— 初步了解―――的情况 WE?5ehEme  
  28.a more knowledge of—— 进一步了解的情况 tA;}h7/Lc~  
  29.the prior year‘s working papers 以前年度工作底稿 oxs#866x  
  30.minutes of meeting 会议纪要 q 1,~  
  31.business risks 经营风险 <YY14p  
  32.appropriateness 适当性 KPF1cJ2N  
  33.accounting estimate 会计估计 !a`&O-ye  
  34.management representations 管理层声明 2ESo2  
  35.going concern assumption 持续经营假设 p2eGm-Erq  
  36.audit plan 审计计划 X8|,   
  37.significant audit areas 重点审计领域 C_Dn{  
  38.error 错误 ~Y;*u]^  
  39.fraud舞弊 icg fB-1|i  
  40.modified or additional procedures 修改或追加审计程序 O-^Ma- }  
  41.misappropriation of assets 侵占资产 z_HdISy0  
  42.transactions without substance 虚假交易   ep8  
  43.unusual pressures 异常压力 #e"[^_C@!  
  44.the suspected noncompliance 涉嫌存在违法行为 XSRsGTCC=  
  45.materialiy 重要性 \hXDO_U  
  46.exceed the materiality level 超过重要性水平 ]9CFIh  
  47.approach the materiality level 接近重要性水平 ^ c|/*u  
  48.an acceptably low level 可接受水平 kmW4:EA%  
  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 `3pW]&  
  50.misstatements or omissions 错报或漏报 m`XHKRp  
  51.aggregate 总计 jp,4h4C^)  
  52.subsequent events 期后事项 G\i9:7 `  
  53.adjust the financial statements 调整财务报表 It(_v  
  54.perform additional audit procedures 实施追加的审计程序 j%kncGS  
  55.audit risk 审计风险 %EH)&k  
  56.detection risk 检查风险 h{Y",7] !  
  57.inappropriate audit opinion 不适当的审计意见 N7"W{"3D  
  58.material misstatement 重大的错报 KO [Yi  
  59.tolerable misstatement 可容忍错报 l#o ~W`  
  60.the acceptable level of detection risk 可接受的检查风险 aN?zmkPpov  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [JiH\+XLPs  
  62.simall business 小规模企业 <I?Zk80  
  63.accounting system 会计系统 IxU/?Zm  
  64.test of control 控制测试 )7F/O3Tq  
  65.walk-through test 穿行测试 :Ye !w$r  
  66.communication 沟通 ?`s8 pPc4  
  67.flow chart 流程图 la!~\wpa  
  68.reperformance of internal control 重新执行 nlP;nlW  
  69.audit evidence 审计证据 @JMiO^  
  70.substantive procedures 实质性程序 .#gzP2 [q  
  71.assertions 认定 Ui~>SN>s  
  72.esistence 存在 1}x%%RD_  
  73.occurrence 发生 /m1\iM\  
  74.completeness 完整性 C dn J&N{  
  75.rights and obligations 权利和义务 o!Zb0/AP)  
  76.valuation and allocation 计价和分摊 @ Y+oiB~Y  
  77.cutoff 截止 4( +PD&_J  
  78.accuracy 准确性 3og.y+.=U.  
  79.classification 分类 ftb\0,-   
  80.inspection 检查 B#A6v0Ta  
  81.supervision of counting 监盘 4?kcv59  
  82.observation 观察 ( .:e,l{U%  
  83.confirmation 函证 V[LglPt  
  84.computation 计算 Q ,g\  
  85.analytical procedures 分析程序 c 9Mz]1@f  
  86.vouch 核对 D.:Zx  
  87.trace 追查 ?,z}%p  
  88.audit sampling 审计抽样 cuX)8+  
  89.error 误差 Nn6%9PX_)  
  90.expected error 预期误差 *4'"2"  
  91.population 总体 J.a]K[ci  
  92.sampling risk 抽样风险 -7ep{p-  
  93.non- sampling risk 非抽样风险 ES[G  
  94.sampling unit 抽样单位 6nn *]|7  
  95.statistical sampling 统计抽样 3";q[&F9y  
  96.tolerable error 可容忍误差 )~>YH*g  
  97.the risk of under reliance 信赖不足风险 3o*YzwRt  
  98.the risk of over reliance 信赖过度风险  wwqEl(  
  99.the risk of incorrect rejection 误拒风险 _a, s )  
  100. the risk of incorrect acceptance 误受风险 cAw/I@jG  
  101.working trial balance 试算平衡表 &oNAv-m^GD  
  102.index and cross-referencing 索引和交叉索引 $xsd~L &  
  103.cash receipt 现金收入 VbYdZCC  
  104.cash disbursement 现金支出 )%TmAaj9d  
  105.bank statement 银行对账单 z{q`GwW  
  106.bank reconciliation 银行存款余额调节表 zLQx%Yg!  
  107.balance sheet date 资产负债表日 }e1ZbmW  
  108.net realizable value 可变现净值 W?& %x(6M  
  109.storeroom 仓库 Eci\a]  
  110.sale invoice 销售发票 5P bW[  
  111.price list 价目表 %d @z39-;  
  112.positive confirmation request 积极式询证函 *~`(RV  
  113.negative confirmation request 消极式询证函 (3e 2c   
  114.purchase requisition 请购单 4eu O1=  
  115.receiving report 验收报告 P}iE+Z 3  
  116.gross margin 毛利 !WlH'y-I  
  117.manufacturing overhead 制造费用 sO Y:e/_F  
  118.material requisition 领料单 BT$_@%ea&  
  119.inventory-taking 存货盘点 @Qe0! (_=  
  120.bond certificate 债券 Z+SRXKQ  
  121.stock certificate 股票 hH.G#-JO  
  122.audit report 审计报告 BtZyn7a  
  123.entity 被审计单位 7<4qQ.deE  
  124.addressee of the audit report 审计报告的收件人 Om&Dw |xG8  
  125.unqualified opinion 无保留意见 MV"=19]  
  126.qualified opinion 保留意见  ]~-r} `]  
  127.disclaimer of opinion 无法表示意见 !D6]JPX  
  128.adverse opinion 否定意见
DG/Pb)%Y  
f$( e\+ +  
A (1)ABC 作业基础成本计算   ooGM$U  
  A (2)absorbed overhead 已吸收制造费用 xw%0>K[  
  A (3)absorption costing 吸收成本计算 kAx4fE[c  
  A (4)account 账户,报表   al0L&z\  
  A (5)accounting postulate 会计假设   =1! 'QUc  
  A (6)accounting series release 会计公告文件   Bvj0^fSm  
  A (7)accounting valuation 会计计价   MD]>g>  
  A (8)account sale 承销清单 a*;b^Ze`v  
  A (9)accountability concept 经营责任概念   G$PE}%X  
  A (10)accountancy 会计职业   V&i;\9  
  A (11)accountant 会计师   Gb yJ:  
  A (12)accounting 会计   ESs\O?nO  
  A (13)agency cost 代理成本   Vl]>u+YqE  
  A (14)accounting bases 会计基础   #$vEGY}1  
  A (15)accounting manual 会计手册   9uY'E'm*  
  A (16)accounting period 会计期间   9Flb|G%  
  A (17)accounting policies 会计方针   E^PB)D(.  
  A (18)accounting rate of return 会计报酬率   ?%86/N>  
  A (19)accounting reference date 会计参照日   ^.tg7%dJ  
  A (20)accounting reference period 会计参照期间   \v{=gK   
  A (21)accrual concept 应计概念   $kgVa^  
  A (22)accrual expenses 应计费用   /?!u{(h}  
  A (23)acid test ration 速动比率(酸性测试比率)   C~[,z.FvO  
  A (24)acquisition 购置   [lAp62i5  
  A (25)acquisition accounting 收购会计    g}i61(  
  A (26)activity based accounting 作业基础成本计算   N [@?gFtT  
  A (27)adjusting events 调整事项   zi:BF60]=  
  A (28)administrative expenses 行政管理费   v=k$A  
  A (29)advice note 发货通知   "b[5]Y{ U  
  A (30)amortization 摊销   0c &+|> !  
  A (31)analytical review 分析性检查   )Z$!PqRw@u  
  A (32)annual equivalent cost 年度等量成本法   l0] EX>"E  
  A (33)annual report and accounts 年度报告和报表   {*KEP  
  A (34)appraisal cost 检验成本   Q?T]MUY(L  
  A (35)appropriation account 盈余分配账户   kT?J5u _o  
  A (36)articles of association 公司章程细则   \ jA~9  
  A (37)assets 资产   ZuIefMiG~+  
  A (38)assets cover 资产保障   ,[Fb[#Qqb  
  A (39)asset value per share 每股资产价值   (t.Nk[  
  A (40)associated company 联营公司   Qd6FH2Pl  
  A (41)attainable standard 可达标准   xPgBV~  
4YHY7J  
 A (42)attributable profit 可归属利润   p'fYULYE  
  A (43)audit 审计    AS,%RN^.  
  A (44)audit report 审计报告   ] - .aL  
  A (45)auditing standards 审计准则   mq[ug>  
  A (46)authorized share capital 额定股本   9l,o P?  
  A (47)available hours 可用小时   :]c3|J  
  A (48)avoidable costs 可避免成本 +RXoi2"-q@  
  B (49)back-to-back loan 易币贷款   eFAnFJ][L  
  B (50)backflush accounting 倒退成本计算   fh{`Mz,o  
  B (51)bad debts 坏帐    _6Ha  
  B (52)bad debts ratio 坏帐比率   :LTN!jj  
  B (53)bank charges 银行手续费   q=G+Tocv  
  B (54)bank overdraft 银行透支   &{RDM~  
  B (55)bank reconciliation 银行存款调节表   ccnK#fn v  
  B (56)bank statement 银行对账单   C>~TI,5a3  
  B (57)bankruptcy 破产   {)"vN(mX  
  B (58)basis of apportionment 分摊基础   fV:83|eQ  
  B (59)batch 批量   i?gSC<a  
  B (60)batch costing 分批成本计算   @KA4N`  
  B (61)beta factor B(市场)风险因素   eq"]%s  
  B (62)bill 账单   nie%eC&U  
  B (63)bill of exchange 汇票   ]d`VT)~vje  
  B (64)bill of landing 提单   fatf*}eln  
  B (65)bill of materials 用料预计单   `kr?j:g  
  B (66)bill payable 应付票据   HqTjl4ai  
  B (67)bill receivable 应收票据   W`&hp6Jq  
  B (68)bin card 存货记录卡   P&q7|ST%N  
  B (69)bonus 红利    9 a kH  
  B (70)book-keeping 薄记   m3ff;,  
  B (71)Boston classification 波士顿分类   .G^YqJ 4  
  B (72)breakeven chart 保本图   + )?J #g  
  B (73)breakeven point 保本点   '!$%> ||S  
  B (74)breaking-down time 复位时间   qa6,z.mQ  
  B (75)budget 预算   Q &t<Y^B  
  B (76)budget center 预算中心   L]Mo;kT<Q  
  B (77)budget cost allowance 预算成本折让   fX)# =c|5  
  B (78)budget manual 预算手册   X(C$@N  
  B (79)budget period 预算期间   mqJ_W[y7  
  B (80)budgetary control 预算控制   <1%$Vq  
  B (81)budgeted capacity 预算生产能力   `-&K~^-cH  
  B (82)burden 制造费用   (ik\|y% A  
  B (83)business center 经营中心   &[SC|=U'M  
  B (84)business entity 营业个体   X?$_Sd"G+5  
  B (85)business unit 经营单位   T>GM%^h,7-  
 B (86)buy-out management 管理性购买产权   4fzZ;2sl}  
  B (87)by-product 副产品 G \?YK.Y>  
  C (88)called-up share capital 催缴股本   y==CT Y@  
  C (89)capacity 生产能力   fzA9'i`  
  C (90)capacity ratios 生产能力比率   j.kG};f  
  C (91)capital 资本   H|D.6^  
  C (92)capital assets pricing model资本资产计价模式   x m@_IL&P  
  C (93)capital commitment 承诺资本   W%)Y#C  
  C (94)capital employed 已运用的资本   _2nx^E(pd  
  C (95)capital expenditure 资本支出   'QIqBU'~  
  C (96)capital expenditureauthorization 资本支出核准   g ci    
  C (97)capital expenditure control 资本支出控制   frQ{iUx  
  C (98)capital expenditure proposal资本支出申请   ]~nKK@Rw  
  C (99)capital funding planning 资本基金筹集计划   Rh |nP&6  
  C (100)capital gain 资本收益   V> bCKtf&  
  C (101)capital investment appraisal资本投资评估   T^v}mWCZ  
  C (102)capital maintenance 资本保全   km40qO@3  
  C (103)capital resource planning 资本资源计划   Uwi7)  
  C (104)capital surplus 资本盈余   gdoLyxQ  
  C (105)capital turnover 资本周转率   _[y/Y\{I  
  C (106)card 记录卡   p^_yU_  
  C (107)cash 现金   AK#1]i~  
  C (108)cash account 现金账户   wT\49DT"7  
  C (109)cash book 现金账薄   9S-9.mvop  
  C (110)cash cow 金牛产品   qv*^fiT  
  C (111)cash flow 现金流量   mQ=#nk$~g  
  C (112)cash discounted 现金贴现   * H9 8Du  
  C (113)cash flow budget 现金流量预算   [PM4k0YC8  
  C (114)cash flow statement 现金流量表   `KQvJjA6  
  C (115)cash ledger 现金分类账   \G3rX9xG  
  C (116)cash limit 现金限额   "T"h)L<  
  C (117)CCA 现时成本会计   'eX '  
  C (118)center 中心   z~Q>V]a>;  
  C (119)changeover time 变更时间   Y DFyX){  
  C (120)chartered entity 特许经济个体   1r7y]FyH$  
  C (121)cheque 支票   uH-)y,2&  
  C (122)cheque register 支票登记薄   #u + v_  
  C (123)coin analysis 零钱分类   +H Usz ?  
  C (124)classification 分类   Y#3c }qb  
  C (125)clock card 工时卡   pBPl6%C.X-  
  C (126)code 代码   6(e>P)  
  C (127)commitment accounting 承诺确认会计   PzR[KUK  
  C (128)common cost 共同成本   - R6)ROGl  
  C (129)company limited byguarantee 有限担保责任公司   +H2-ZXr  
C (130)company limited shares 股份有限公司   Jq^T1_iqn  
  C (131)competitive position 竞争能力状况   -)/$M(Pu"  
  C (132)concept 概念   Y5d\d\e/  
  C (133)conglomerate 跨行业企业   Ib0ZjX6  
  C (134)consistency concept 一致性概念   ilva,WFa^  
  C (135)consolidated accounts 合并报表   `V3Fx{  
  C (136)consolidation accounting 合并会计   Rx|;=-8zg  
  C (137)consortium 财团   jZ3fKyp#   
  C (138)contingency plan 应急计划    v<:R#  
  C (139)contingent liabilities 或有负债   gl_^V&c  
  C (140)continuous operation 连续生产   }-3mPy(*%  
  C (141)contra 抵消   /^|Dbx!u  
  C (142)contract cost 合同成本   c7E11 \%&Z  
  C (143)contract costing 合同成本计算   :Xd<74Nu  
  C (144)contribution 贡献毛益   TvQo?  
  C (145)contribution centre 贡献中心   -FCe:iY! A  
  C (146)contribution chart 贡献图   d5z`BH.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    =4!e&o  
  C (148)contribution to salesration 贡献毛益对销售比率    50C   
  C (149)control 控制   UEVG0qF  
  C (150)control account 控制帐户   .K<Q&  
  C (151)control limits 控制限度   j9OG\m  
  C (152)controllability concept 可控制概念   .k \@zQ|Ta  
  C (153)controllable cost 可控制成本   @{pLk4E  
  C (154)conversion cost 加工成本   gOOPe5+ J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5lT*hF  
  C (156)corporate appraisal 公司评估   D{~fDRR  
  C (157)corporate planning 公司计划   wuJ4kW$  
  C (158)corporate social reporting 公司社会报告   SG4%}wn%  
  C (159)corporation 股份公司   Bn g@-#`/  
  C (160)cost 成本   ~**.|%Kc  
  C (161)cost account 成本帐户   9pxc~=  
  C (162)cost accounting 成本会计   #`X?=/q  
  C (163)cost accounting manual 成本手册   \K<QmK  
  C (164)cost accounts calendar 成本报表的日历时间   XN u^`Ha  
  C (165)cost adjustment 成本调整   QW~1%`  
  C (166)cost allocation 成本分配   NS6:yX,/  
  C (167)cost apportionment 成本分摊   qc~iQSI  
  C (168)cost attribution 成本归属   Clb@$,  
  C (169)cost audit 成本审计   r_;N t  
  C (170)cost behaviour 成本性态   nmi|\mof  
  C (171)cost benefit analysis 成本效益分析   .Twk {p  
  C (172)cost center 成本中心    y%b F&  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个