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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 <X9  T}g  
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  1.audit   审计 ,'[&" Eg  
  2.attestation   鉴证 |tL57Wu93  
  3.credibility   可信赖程度 +%vBDcf  
  4.audit of financial statements 财务报表审计 "[(&$ I  
  5.agreed-upon procedures 执行商定程序 ds@X%L;_  
  6.high levels of assurance 高水平保证 *xm(K +j  
  7.compilation 编制 g3[Zh=+]E  
  8.reliability 可靠性 ).aQ}G wx^  
  9.relevance 相关性 ,M@LtA3g  
  10.professional skepticism 职业谨慎 0].x8{~o  
  11.objectivity 客观性 ~P&Brn"=Rs  
  12. professional competence 专业胜任能力 F\&Sn1>k  
  13.Senior/CPA-in-charge 项目经理  !]]QbB  
  14.audit engagement letter 业务约定书 Nu !(7  
  15.recurring audit 连续审计 eeI aH >  
  16.the client 委托人 QP/6N9/  
  17.change CPA 更换注册会计 ="E^9!  
  18.the existing CPA 现任注册会计师 ;{1J{-EA  
  19.the successor CPA 后任注册会计师 ke.{wh\0  
  20.the preceding CPA前任注册会计师 r(sQI# P  
  21.issue the audit report 出具审计报告 A)9[.fhx  
  22.expert 专家 huh-S ,M  
  23.the board of directors 董事会 "E`;8 SZa  
  24.knowledge of the entity‘ s business 了解被审计单位情况 RiHOX&-7  
  25.assess material misstatement risks评估重大错报风险 .yz-o\,gF%  
  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 ~AbnksR  
  27.a general knowledge of —— 初步了解―――的情况 ?v-Y1j  
  28.a more knowledge of—— 进一步了解的情况 @\-i3EhR  
  29.the prior year‘s working papers 以前年度工作底稿 l#7].-/  
  30.minutes of meeting 会议纪要 [$; \1P/  
  31.business risks 经营风险 5~(.:RX:q  
  32.appropriateness 适当性 8`bQ,E+2  
  33.accounting estimate 会计估计 +$]eA'Bh@  
  34.management representations 管理层声明 En&bwLu:s  
  35.going concern assumption 持续经营假设 gucd]VH  
  36.audit plan 审计计划 3f'dBn5  
  37.significant audit areas 重点审计领域 7U=|>)Q0s  
  38.error 错误 R Wa4O#  
  39.fraud舞弊 vfID@g`!q+  
  40.modified or additional procedures 修改或追加审计程序 zqEMR>px  
  41.misappropriation of assets 侵占资产 P'o:Vhm_H  
  42.transactions without substance 虚假交易  y!6+jrI  
  43.unusual pressures 异常压力 o m3$=  
  44.the suspected noncompliance 涉嫌存在违法行为 C)^FRnb  
  45.materialiy 重要性 En@] xvE  
  46.exceed the materiality level 超过重要性水平 ]8,:E ]`O  
  47.approach the materiality level 接近重要性水平 NOOP_:(7H  
  48.an acceptably low level 可接受水平 /Mq]WXq[V  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 .ZSGnbJ  
  50.misstatements or omissions 错报或漏报 =GO/r; 4  
  51.aggregate 总计 )h(Dt(2Wm  
  52.subsequent events 期后事项 ]W,K}~!   
  53.adjust the financial statements 调整财务报表 _n9+(X3  
  54.perform additional audit procedures 实施追加的审计程序 Eyw)f>  
  55.audit risk 审计风险 -9BKa~ DVQ  
  56.detection risk 检查风险 & {B-a  
  57.inappropriate audit opinion 不适当的审计意见 ?VM#Nf\  
  58.material misstatement 重大的错报 6;/>asf  
  59.tolerable misstatement 可容忍错报 (s?`*i:2  
  60.the acceptable level of detection risk 可接受的检查风险 sA18f2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 hK=\O)  
  62.simall business 小规模企业 gI^);J rTE  
  63.accounting system 会计系统 /m,0H)w1  
  64.test of control 控制测试 !\{&^,y  
  65.walk-through test 穿行测试 k;V4%O  
  66.communication 沟通 K`.wj8zGY  
  67.flow chart 流程图 6T%5vg_};'  
  68.reperformance of internal control 重新执行 nJ/wtw  
  69.audit evidence 审计证据 2N]u!S;d  
  70.substantive procedures 实质性程序 3#>;h  
  71.assertions 认定 =~r?(u6d  
  72.esistence 存在 wv,,#P  
  73.occurrence 发生 oo\0X  
  74.completeness 完整性 Q(lj &!?1k  
  75.rights and obligations 权利和义务 3[Pa~]yS  
  76.valuation and allocation 计价和分摊 33d86H% ;  
  77.cutoff 截止 G?-27Jk8  
  78.accuracy 准确性 ?p{xt$<p  
  79.classification 分类 D .3Q0a6  
  80.inspection 检查 _E5%Px5>L  
  81.supervision of counting 监盘 4-q7o]%5<  
  82.observation 观察 s:Us*i=H,  
  83.confirmation 函证 G9\Bi-'ul  
  84.computation 计算 W(*:8}m,p  
  85.analytical procedures 分析程序 9GnNL I{  
  86.vouch 核对 +Ux)m4}j  
  87.trace 追查 *[* E |by  
  88.audit sampling 审计抽样 pL$UI3VCP  
  89.error 误差 -&Fxg>FrYb  
  90.expected error 预期误差 }G&#pw2  
  91.population 总体 =YX/]g|9K  
  92.sampling risk 抽样风险 t1HUp dHY  
  93.non- sampling risk 非抽样风险 Kq/W-VyGh  
  94.sampling unit 抽样单位 bwM>#@H  
  95.statistical sampling 统计抽样 s~$kzEtjjU  
  96.tolerable error 可容忍误差 *(ex:1sW  
  97.the risk of under reliance 信赖不足风险 "s$v?voo  
  98.the risk of over reliance 信赖过度风险 w<_ .T#  
  99.the risk of incorrect rejection 误拒风险 bo&!oY#  
  100. the risk of incorrect acceptance 误受风险 b?-%Uzp<  
  101.working trial balance 试算平衡表 oS)0,p  
  102.index and cross-referencing 索引和交叉索引 Egt;Bj#%  
  103.cash receipt 现金收入 c L*D_)?8  
  104.cash disbursement 现金支出 uR"srn;^  
  105.bank statement 银行对账单 Df;FOTTi%  
  106.bank reconciliation 银行存款余额调节表 ;VS;),h/  
  107.balance sheet date 资产负债表日 ToJV.AdfT  
  108.net realizable value 可变现净值 L>{E8qv>w  
  109.storeroom 仓库 @f0~a  
  110.sale invoice 销售发票 XF2u<sDe  
  111.price list 价目表 87EI<\mP  
  112.positive confirmation request 积极式询证函 !@-j!Ub  
  113.negative confirmation request 消极式询证函 =mCUuY#  
  114.purchase requisition 请购单 ~Dr/+h:^\  
  115.receiving report 验收报告 %" $.2O@  
  116.gross margin 毛利 eif<aG5  
  117.manufacturing overhead 制造费用 Y',s|M1})\  
  118.material requisition 领料单 9>psQ0IRvr  
  119.inventory-taking 存货盘点 7dX1.}M<(  
  120.bond certificate 债券 K&"Yv~h  
  121.stock certificate 股票 KtHh--j`  
  122.audit report 审计报告 e =& abu  
  123.entity 被审计单位 EF0{o_  
  124.addressee of the audit report 审计报告的收件人 xZFha=#  
  125.unqualified opinion 无保留意见 lfu1 PCe5  
  126.qualified opinion 保留意见 -;T>4B=  
  127.disclaimer of opinion 无法表示意见 ltt%X].[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,KkENp_  
  A (2)absorbed overhead 已吸收制造费用 >8SX,  
  A (3)absorption costing 吸收成本计算 u7@|fND 7  
  A (4)account 账户,报表   N;D (_:^  
  A (5)accounting postulate 会计假设   D>c%5 h  
  A (6)accounting series release 会计公告文件   @Th.=  
  A (7)accounting valuation 会计计价   -!" >SY\  
  A (8)account sale 承销清单 N!;Y;<Ro_  
  A (9)accountability concept 经营责任概念   =b,$jCv<,5  
  A (10)accountancy 会计职业   FqsG#6|x  
  A (11)accountant 会计师   .x6*9z#q  
  A (12)accounting 会计   ZcX%:ebKS  
  A (13)agency cost 代理成本   e}/c`7M  
  A (14)accounting bases 会计基础   U_!"&O5lr  
  A (15)accounting manual 会计手册   KK]AX;  
  A (16)accounting period 会计期间   6\O4R  
  A (17)accounting policies 会计方针   s;}';#  
  A (18)accounting rate of return 会计报酬率   Rjo6Pd{d<  
  A (19)accounting reference date 会计参照日   m*P~X*St  
  A (20)accounting reference period 会计参照期间    ^]wm Y  
  A (21)accrual concept 应计概念   xm~ff+(&@S  
  A (22)accrual expenses 应计费用   60~{sk~E  
  A (23)acid test ration 速动比率(酸性测试比率)   N&S :=x:$S  
  A (24)acquisition 购置   /lttJJDU  
  A (25)acquisition accounting 收购会计   D.qbzJz  
  A (26)activity based accounting 作业基础成本计算   Pc? d@tm  
  A (27)adjusting events 调整事项   @Qruc\_  
  A (28)administrative expenses 行政管理费   %S>lPt  
  A (29)advice note 发货通知   AyNl,Xyc4  
  A (30)amortization 摊销   h'UWf"d  
  A (31)analytical review 分析性检查   xi;SKv;p  
  A (32)annual equivalent cost 年度等量成本法   ErB6fl  
  A (33)annual report and accounts 年度报告和报表   2|EH Ny!  
  A (34)appraisal cost 检验成本   RZ|s[b U  
  A (35)appropriation account 盈余分配账户   1$@k@*u\  
  A (36)articles of association 公司章程细则   A &w)@DOe  
  A (37)assets 资产   M0c"wi@S_  
  A (38)assets cover 资产保障   XPUH\I=  
  A (39)asset value per share 每股资产价值   lDp5aT;DsM  
  A (40)associated company 联营公司   0plRsZ}  
  A (41)attainable standard 可达标准   \C}tK,79  
!bH-(K{S6  
 A (42)attributable profit 可归属利润   .d8) *  
  A (43)audit 审计   9jaYmY]~  
  A (44)audit report 审计报告   IIop"6Ko  
  A (45)auditing standards 审计准则   Gpe h#Q4x  
  A (46)authorized share capital 额定股本   X@x: F|/P  
  A (47)available hours 可用小时   f(D?g  
  A (48)avoidable costs 可避免成本 M P0ww$(  
  B (49)back-to-back loan 易币贷款   _sZ/tU@_-K  
  B (50)backflush accounting 倒退成本计算   BT d$n!'$n  
  B (51)bad debts 坏帐   *PL+)2ob  
  B (52)bad debts ratio 坏帐比率   aH"tSgi  
  B (53)bank charges 银行手续费   Vl^jTX5N  
  B (54)bank overdraft 银行透支   8Mws?]\/q  
  B (55)bank reconciliation 银行存款调节表   ^_5$+  
  B (56)bank statement 银行对账单   ?3KI}'}EM  
  B (57)bankruptcy 破产   w^R5/#F_r  
  B (58)basis of apportionment 分摊基础   J9poqp@`MG  
  B (59)batch 批量   nkN]z ^j  
  B (60)batch costing 分批成本计算   B+zq!+ HJ  
  B (61)beta factor B(市场)风险因素   pPQ]#v  
  B (62)bill 账单   N@Slc 0  
  B (63)bill of exchange 汇票   v~uwQ&AH  
  B (64)bill of landing 提单   Ku,Efr  
  B (65)bill of materials 用料预计单   [`ttNW(_  
  B (66)bill payable 应付票据   ,iSs2&$ m  
  B (67)bill receivable 应收票据   |r0j>F  
  B (68)bin card 存货记录卡   zb9 d{e   
  B (69)bonus 红利   G-"#3{~2  
  B (70)book-keeping 薄记   > )#*}JI  
  B (71)Boston classification 波士顿分类   -iH/~a  
  B (72)breakeven chart 保本图   6_zL#7E'  
  B (73)breakeven point 保本点   cO(|>&tJ  
  B (74)breaking-down time 复位时间   qV iky=/-  
  B (75)budget 预算   9=3V}]^M  
  B (76)budget center 预算中心   b;soMilz  
  B (77)budget cost allowance 预算成本折让   #B+2qD>E  
  B (78)budget manual 预算手册   / d6mlQS  
  B (79)budget period 预算期间   C:4h  
  B (80)budgetary control 预算控制   3kYUO-qw  
  B (81)budgeted capacity 预算生产能力   X*S|aNaLWW  
  B (82)burden 制造费用   9QY)<K~a  
  B (83)business center 经营中心   gN mp'Lm  
  B (84)business entity 营业个体   hCr7%`  
  B (85)business unit 经营单位   #+Vvf  
 B (86)buy-out management 管理性购买产权   #XJYkaL  
  B (87)by-product 副产品 *vBcT.|,  
  C (88)called-up share capital 催缴股本   []LNNO],X  
  C (89)capacity 生产能力   BIcE3}dS8  
  C (90)capacity ratios 生产能力比率   IUu[`\b=  
  C (91)capital 资本    KsUsj3J  
  C (92)capital assets pricing model资本资产计价模式   deeOtco$LT  
  C (93)capital commitment 承诺资本   g-*@I`k[  
  C (94)capital employed 已运用的资本   `]tXQqD  
  C (95)capital expenditure 资本支出   ,T&B.'cq  
  C (96)capital expenditureauthorization 资本支出核准   :kFWUs=  
  C (97)capital expenditure control 资本支出控制   Iupk+x>  
  C (98)capital expenditure proposal资本支出申请   ?c>j^}A/N  
  C (99)capital funding planning 资本基金筹集计划   .4KXe"~E  
  C (100)capital gain 资本收益   ||Lqx#e=  
  C (101)capital investment appraisal资本投资评估   4qyL' \d[  
  C (102)capital maintenance 资本保全   R )?8A\<E  
  C (103)capital resource planning 资本资源计划   1Ete;r%5=  
  C (104)capital surplus 资本盈余   u :m]-'  
  C (105)capital turnover 资本周转率   -u{k  
  C (106)card 记录卡   j/^0q90QO  
  C (107)cash 现金   _Dk;U*2  
  C (108)cash account 现金账户   2]> s@?[  
  C (109)cash book 现金账薄   W*U\79H  
  C (110)cash cow 金牛产品   vkBngsS  
  C (111)cash flow 现金流量   1YM04*H  
  C (112)cash discounted 现金贴现   u[d8)+VX  
  C (113)cash flow budget 现金流量预算   C'5i>;  
  C (114)cash flow statement 现金流量表   $,h*xb.  
  C (115)cash ledger 现金分类账   Mw+]*  
  C (116)cash limit 现金限额   ^'FY!^dE  
  C (117)CCA 现时成本会计   pOS.`rSK  
  C (118)center 中心   #;^.&2Lt  
  C (119)changeover time 变更时间   O'idS`   
  C (120)chartered entity 特许经济个体   Y%wF;I1x  
  C (121)cheque 支票   })"9TfC  
  C (122)cheque register 支票登记薄   RqcX_x(p  
  C (123)coin analysis 零钱分类   @p `#y  
  C (124)classification 分类   )cOm\^ ,  
  C (125)clock card 工时卡   mH}AVje{ `  
  C (126)code 代码   Bxm^Arc>  
  C (127)commitment accounting 承诺确认会计   DUW;G9LP$-  
  C (128)common cost 共同成本   EW]gG@w]5r  
  C (129)company limited byguarantee 有限担保责任公司   NO9Jre  
C (130)company limited shares 股份有限公司   pu`|HaQaE  
  C (131)competitive position 竞争能力状况   vx-u+/\  
  C (132)concept 概念   ^QFjBQ-Hai  
  C (133)conglomerate 跨行业企业   NTVG'3o  
  C (134)consistency concept 一致性概念   <'B`b  
  C (135)consolidated accounts 合并报表   k`TEA?RfQ  
  C (136)consolidation accounting 合并会计   PU-;Q@< E  
  C (137)consortium 财团   =2`s Uw}  
  C (138)contingency plan 应急计划   Lb/a _8<E?  
  C (139)contingent liabilities 或有负债   WJJ!No P  
  C (140)continuous operation 连续生产   $9ON 3>  
  C (141)contra 抵消   4Q3Q.(  
  C (142)contract cost 合同成本   {d7KJmN  
  C (143)contract costing 合同成本计算   [0IeEjL  
  C (144)contribution 贡献毛益   Q7#Q6- Q  
  C (145)contribution centre 贡献中心   p]pFZ";70  
  C (146)contribution chart 贡献图   <pPI:D@G  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ikm4Y`c  
  C (148)contribution to salesration 贡献毛益对销售比率   !})+WSs'"s  
  C (149)control 控制   ]HCt%5  
  C (150)control account 控制帐户   lYy0   
  C (151)control limits 控制限度   Iem* 'r  
  C (152)controllability concept 可控制概念   9 -TFyZYU  
  C (153)controllable cost 可控制成本   &|9?B!,`  
  C (154)conversion cost 加工成本   {OQ sGyR?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   uYO?Rb&}  
  C (156)corporate appraisal 公司评估   _;0:wXib =  
  C (157)corporate planning 公司计划   ?|8H $1  
  C (158)corporate social reporting 公司社会报告   [& hdyLt  
  C (159)corporation 股份公司   JDMaLo  
  C (160)cost 成本   &G'R{s&"  
  C (161)cost account 成本帐户   c"0CHrd  
  C (162)cost accounting 成本会计   S9xC> |<  
  C (163)cost accounting manual 成本手册   o.j;dsZ  
  C (164)cost accounts calendar 成本报表的日历时间   J/ rQ42d  
  C (165)cost adjustment 成本调整    ExnszFX*  
  C (166)cost allocation 成本分配   Kk??}  
  C (167)cost apportionment 成本分摊   eL-92]]e  
  C (168)cost attribution 成本归属   *!nS4 [d  
  C (169)cost audit 成本审计   3HfT9  
  C (170)cost behaviour 成本性态   Q>z0?%B  
  C (171)cost benefit analysis 成本效益分析   & f!!UZMt)  
  C (172)cost center 成本中心   X|.X4fs  
  C (173)cost driver 成本动因
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