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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 lJE93rXU  
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  1.audit   审计 qL6 |6-?  
  2.attestation   鉴证 yjhf   
  3.credibility   可信赖程度 " e}3:U5n  
  4.audit of financial statements 财务报表审计 Mi/&f   
  5.agreed-upon procedures 执行商定程序 )tl.s)"N  
  6.high levels of assurance 高水平保证 ,:Lb7bFv>  
  7.compilation 编制 GQ9\'z#+  
  8.reliability 可靠性 wYQ&C{D%  
  9.relevance 相关性 >]W)'lnO  
  10.professional skepticism 职业谨慎 JvT"bZk( o  
  11.objectivity 客观性 j4;0|zx-i  
  12. professional competence 专业胜任能力 l PK +$f$  
  13.Senior/CPA-in-charge 项目经理 |m80]@>  
  14.audit engagement letter 业务约定书 <K8\n^i~c  
  15.recurring audit 连续审计 WC|.g,9#  
  16.the client 委托人 8[J}CdS  
  17.change CPA 更换注册会计 Dg} Ka7H  
  18.the existing CPA 现任注册会计师 IaT$ 6\>  
  19.the successor CPA 后任注册会计师 2EfF=Fm>  
  20.the preceding CPA前任注册会计师 #@"<:!?z  
  21.issue the audit report 出具审计报告 o]p|-<I Q  
  22.expert 专家 I+dbZBX  
  23.the board of directors 董事会 _ h": >  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Hrzf'a|^  
  25.assess material misstatement risks评估重大错报风险 kn>$lTHQ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 86\S?=J-b  
  27.a general knowledge of —— 初步了解―――的情况 uvV;Mlo]  
  28.a more knowledge of—— 进一步了解的情况 l?Fb ='#  
  29.the prior year‘s working papers 以前年度工作底稿 yRiP{$E  
  30.minutes of meeting 会议纪要 hWT[L.>k  
  31.business risks 经营风险 r%.do;5  
  32.appropriateness 适当性 T9u<p=p  
  33.accounting estimate 会计估计 rORZerM  
  34.management representations 管理层声明 dV F f.  
  35.going concern assumption 持续经营假设 * ;Cy=J+  
  36.audit plan 审计计划 cg*)0U- _(  
  37.significant audit areas 重点审计领域 Ldl 5zc  
  38.error 错误 JGH60|  
  39.fraud舞弊 HjGyj/78w  
  40.modified or additional procedures 修改或追加审计程序 #*g5u{k'P  
  41.misappropriation of assets 侵占资产 I= .z+#Y  
  42.transactions without substance 虚假交易 TM|)Ljm  
  43.unusual pressures 异常压力 y;AL'vm9  
  44.the suspected noncompliance 涉嫌存在违法行为 v0ES ;  
  45.materialiy 重要性 YI .w- K\  
  46.exceed the materiality level 超过重要性水平 d R]Q$CJ  
  47.approach the materiality level 接近重要性水平 |R#"Th6mH!  
  48.an acceptably low level 可接受水平 nYa*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 $LLA,?;!  
  50.misstatements or omissions 错报或漏报 ZU9c 5/J  
  51.aggregate 总计 {nvLPUL  
  52.subsequent events 期后事项 !k/Pv\j/R  
  53.adjust the financial statements 调整财务报表 IW% |G  
  54.perform additional audit procedures 实施追加的审计程序 \0H's{uek  
  55.audit risk 审计风险 9gEssTkts  
  56.detection risk 检查风险 L   
  57.inappropriate audit opinion 不适当的审计意见 8-Hsgf.*  
  58.material misstatement 重大的错报 wj1{M.EF\  
  59.tolerable misstatement 可容忍错报 }QsZ:J.  
  60.the acceptable level of detection risk 可接受的检查风险 "/nNM{^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3^Q]j^e4Ny  
  62.simall business 小规模企业 `St.+6^J  
  63.accounting system 会计系统 ]d] JXt?)i  
  64.test of control 控制测试 8B#GbS K  
  65.walk-through test 穿行测试 jh.@-  
  66.communication 沟通 60)iw4<wf  
  67.flow chart 流程图 ]Bm>-*@0N  
  68.reperformance of internal control 重新执行 xGG,2W+z  
  69.audit evidence 审计证据 ]l(wg]  
  70.substantive procedures 实质性程序 f5GdZ_  
  71.assertions 认定 Cb_oS4vM  
  72.esistence 存在 J-<^P5  
  73.occurrence 发生 C(id=F  
  74.completeness 完整性 CY& hIh~S@  
  75.rights and obligations 权利和义务 "9bN+1[<  
  76.valuation and allocation 计价和分摊 _"%B7FK  
  77.cutoff 截止 XZ/[v8  
  78.accuracy 准确性 atW'  
  79.classification 分类 wCHR7X0*b  
  80.inspection 检查 N7s'6(`=X  
  81.supervision of counting 监盘 rO:u6."_  
  82.observation 观察 %,iIpYx  
  83.confirmation 函证 fof2 xcH!  
  84.computation 计算 3F#+~^2  
  85.analytical procedures 分析程序 p<v.Q   
  86.vouch 核对 ~kCwJ<E  
  87.trace 追查 ^o !O)D-q  
  88.audit sampling 审计抽样 7 ua6l[c  
  89.error 误差 t nS+5F  
  90.expected error 预期误差 5 eA8niq#  
  91.population 总体 :EtMH(  
  92.sampling risk 抽样风险 BvU"4d;x  
  93.non- sampling risk 非抽样风险 lI/0:|l  
  94.sampling unit 抽样单位 oQ7]= |  
  95.statistical sampling 统计抽样 2F8|I7R  
  96.tolerable error 可容忍误差 YUdxG/~'  
  97.the risk of under reliance 信赖不足风险 sIl33kmv  
  98.the risk of over reliance 信赖过度风险 =ORf%f5"'  
  99.the risk of incorrect rejection 误拒风险 P=5NKg  
  100. the risk of incorrect acceptance 误受风险 z1!6%W_.  
  101.working trial balance 试算平衡表 pU!o7>p  
  102.index and cross-referencing 索引和交叉索引 8:.nEo'  
  103.cash receipt 现金收入 vLO&Lpv  
  104.cash disbursement 现金支出 !%Y~~'5 h  
  105.bank statement 银行对账单 @wq#>bm  
  106.bank reconciliation 银行存款余额调节表 ? /JBt /b  
  107.balance sheet date 资产负债表日 w&BGJYI  
  108.net realizable value 可变现净值 - ~4+w  
  109.storeroom 仓库 c[ht`!P  
  110.sale invoice 销售发票 Y&2aO1  
  111.price list 价目表 ]=!P(z|  
  112.positive confirmation request 积极式询证函 ? &zQa xD  
  113.negative confirmation request 消极式询证函 ofW+_DKB?l  
  114.purchase requisition 请购单 kHJ96G  
  115.receiving report 验收报告 M3zDtN  
  116.gross margin 毛利 gq5qRi`q  
  117.manufacturing overhead 制造费用 @+_&Y]  
  118.material requisition 领料单 #~ Q8M*~@  
  119.inventory-taking 存货盘点 1zktU.SZ  
  120.bond certificate 债券 uvA(Rn  
  121.stock certificate 股票 s~},y]YV  
  122.audit report 审计报告 d/7lefF  
  123.entity 被审计单位 ] Fb0Az  
  124.addressee of the audit report 审计报告的收件人 X-B8MoG|  
  125.unqualified opinion 无保留意见 r?l;I3~  
  126.qualified opinion 保留意见 XV'fW~j\  
  127.disclaimer of opinion 无法表示意见 =ex'22  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ~k'V*ERNSj  
  A (2)absorbed overhead 已吸收制造费用 a-n4:QT  
  A (3)absorption costing 吸收成本计算 {Ts:ZI+ 8d  
  A (4)account 账户,报表   O Df4+& u  
  A (5)accounting postulate 会计假设   5eX59:vtl  
  A (6)accounting series release 会计公告文件   tL0`Rvl  
  A (7)accounting valuation 会计计价   :G)<}j"sM  
  A (8)account sale 承销清单 =z:U~D  
  A (9)accountability concept 经营责任概念   ]#<  
  A (10)accountancy 会计职业   i9UI,b%X  
  A (11)accountant 会计师   A 2x;fgi  
  A (12)accounting 会计   /'y5SlE[J  
  A (13)agency cost 代理成本   zzvlI66e  
  A (14)accounting bases 会计基础   M+s j}  
  A (15)accounting manual 会计手册   1h"_[`L'  
  A (16)accounting period 会计期间   ,2WH/"  
  A (17)accounting policies 会计方针   7SI)1_%G  
  A (18)accounting rate of return 会计报酬率   H]&!'\aUz  
  A (19)accounting reference date 会计参照日   G+)?^QTn  
  A (20)accounting reference period 会计参照期间   dyQh:u -  
  A (21)accrual concept 应计概念   oTOfK}  
  A (22)accrual expenses 应计费用   9u wL{P&  
  A (23)acid test ration 速动比率(酸性测试比率)   t ,qul4y}  
  A (24)acquisition 购置   T{*^_  
  A (25)acquisition accounting 收购会计   8U.$FMx :  
  A (26)activity based accounting 作业基础成本计算   Kla:e[{  
  A (27)adjusting events 调整事项   Ohl} X 1  
  A (28)administrative expenses 行政管理费   "+iAd.qd  
  A (29)advice note 发货通知   @~jxG%y86  
  A (30)amortization 摊销   QJ];L7Hbo  
  A (31)analytical review 分析性检查   *kaJ*Ti-/  
  A (32)annual equivalent cost 年度等量成本法   1&|Dsrj  
  A (33)annual report and accounts 年度报告和报表   A|<;  
  A (34)appraisal cost 检验成本   xaXV ^ZM3  
  A (35)appropriation account 盈余分配账户   "@/ba!L+  
  A (36)articles of association 公司章程细则   '7nJb6V,0l  
  A (37)assets 资产   FU@uH U5fd  
  A (38)assets cover 资产保障   (Cj,\r  
  A (39)asset value per share 每股资产价值   U($^E}I2(  
  A (40)associated company 联营公司   E_[ONm=,  
  A (41)attainable standard 可达标准   r#xk`a  
]+IVSxa!u  
 A (42)attributable profit 可归属利润   \7E`QY4  
  A (43)audit 审计   ~eo^`4O{{  
  A (44)audit report 审计报告   |vy]8?Ak  
  A (45)auditing standards 审计准则   Zd>ZY,-5  
  A (46)authorized share capital 额定股本   `F,zenk=  
  A (47)available hours 可用小时   + x_ wYv  
  A (48)avoidable costs 可避免成本 v7@H\x*  
  B (49)back-to-back loan 易币贷款   U5 rxt^  
  B (50)backflush accounting 倒退成本计算   k.Zll,s  
  B (51)bad debts 坏帐   $T*KaX\{B  
  B (52)bad debts ratio 坏帐比率   P`sN&Y~m  
  B (53)bank charges 银行手续费   g)M#{"H  
  B (54)bank overdraft 银行透支   yv ${M u  
  B (55)bank reconciliation 银行存款调节表   \r]('x3S  
  B (56)bank statement 银行对账单   y@9Y,ZR*  
  B (57)bankruptcy 破产   GUCM4jVT^  
  B (58)basis of apportionment 分摊基础   nx :)k-p_[  
  B (59)batch 批量   A;%kl`~iyz  
  B (60)batch costing 分批成本计算   -HTL5  
  B (61)beta factor B(市场)风险因素   -q(:%;  
  B (62)bill 账单   /:6Q.onmLn  
  B (63)bill of exchange 汇票   jI#z/a!j:  
  B (64)bill of landing 提单   &^ceOV0+  
  B (65)bill of materials 用料预计单   !?r/ 4  
  B (66)bill payable 应付票据   /$OIlu  
  B (67)bill receivable 应收票据   YnxU (v'\  
  B (68)bin card 存货记录卡   7sN0`7  
  B (69)bonus 红利   aa=b<Cd  
  B (70)book-keeping 薄记   +GPd   
  B (71)Boston classification 波士顿分类   QAXYrRu  
  B (72)breakeven chart 保本图   ;5RIwD  
  B (73)breakeven point 保本点   -t b;igv  
  B (74)breaking-down time 复位时间   #,Bj!'Q'-  
  B (75)budget 预算   5|m9:Hv[#  
  B (76)budget center 预算中心   % 9YA^ri  
  B (77)budget cost allowance 预算成本折让   &O{t^D)F  
  B (78)budget manual 预算手册   &`sR){R  
  B (79)budget period 预算期间   DD6'M U4  
  B (80)budgetary control 预算控制   7?]!Ecr"  
  B (81)budgeted capacity 预算生产能力   HtS# _y%(  
  B (82)burden 制造费用   ,|QU] E @  
  B (83)business center 经营中心   V"U~Q=`K  
  B (84)business entity 营业个体   p(7c 33SyF  
  B (85)business unit 经营单位   U*xxrt/On/  
 B (86)buy-out management 管理性购买产权   5z[6rT=a  
  B (87)by-product 副产品 " V/k<HRw  
  C (88)called-up share capital 催缴股本   tQ6|PV  
  C (89)capacity 生产能力   k#-[ M.i  
  C (90)capacity ratios 生产能力比率   ;>'SV~F  
  C (91)capital 资本   s3y}Yg  
  C (92)capital assets pricing model资本资产计价模式   y (ldO;.  
  C (93)capital commitment 承诺资本   h?3f5G*&H  
  C (94)capital employed 已运用的资本   fX$6;Ae  
  C (95)capital expenditure 资本支出   kz|[*%10  
  C (96)capital expenditureauthorization 资本支出核准   Z_!9iA:X  
  C (97)capital expenditure control 资本支出控制   p?KCVvx$  
  C (98)capital expenditure proposal资本支出申请   *ig5Q(b*N  
  C (99)capital funding planning 资本基金筹集计划   ~EPjZ3 ?  
  C (100)capital gain 资本收益   ;p.j  
  C (101)capital investment appraisal资本投资评估   @]yQJuXA&Z  
  C (102)capital maintenance 资本保全   p\)h",RkA  
  C (103)capital resource planning 资本资源计划   i|[S5QXCh  
  C (104)capital surplus 资本盈余   f 3\w99\o  
  C (105)capital turnover 资本周转率   g;ct!f=U  
  C (106)card 记录卡   ]#+5)[N$>  
  C (107)cash 现金   W|)(|W  
  C (108)cash account 现金账户   w`"W3(  
  C (109)cash book 现金账薄   :nTkg[49pJ  
  C (110)cash cow 金牛产品   *Y^5M"AB_  
  C (111)cash flow 现金流量   CVi<~7Am\  
  C (112)cash discounted 现金贴现   l!Nvn$h m  
  C (113)cash flow budget 现金流量预算   EsS!07fAM:  
  C (114)cash flow statement 现金流量表   xDNw /'  
  C (115)cash ledger 现金分类账   1. xw'i  
  C (116)cash limit 现金限额   b<48#Qy~l  
  C (117)CCA 现时成本会计   #0xm3rFy4  
  C (118)center 中心   s' _$j$1  
  C (119)changeover time 变更时间   >hh"IfIZ4  
  C (120)chartered entity 特许经济个体   C[^a/P`i  
  C (121)cheque 支票   Q9SPb6O2  
  C (122)cheque register 支票登记薄   a'c9XG}  
  C (123)coin analysis 零钱分类   s; ~J2h[  
  C (124)classification 分类   x Xl$Mp7  
  C (125)clock card 工时卡   &Qz"nCvJ  
  C (126)code 代码   F&-5&'6G+  
  C (127)commitment accounting 承诺确认会计   G`&'Bt{Z*  
  C (128)common cost 共同成本   Ebmqq#SHjX  
  C (129)company limited byguarantee 有限担保责任公司   CAcOWwDm  
C (130)company limited shares 股份有限公司   \=TWYj_Ah  
  C (131)competitive position 竞争能力状况   ^2(";.m  
  C (132)concept 概念   kemr@_  
  C (133)conglomerate 跨行业企业   tVK?VNW  
  C (134)consistency concept 一致性概念   c|8KT  
  C (135)consolidated accounts 合并报表   ~0:$G?fz  
  C (136)consolidation accounting 合并会计   c1=;W$T(s  
  C (137)consortium 财团   w4 >:uyE  
  C (138)contingency plan 应急计划   L|vaTidc0  
  C (139)contingent liabilities 或有负债   :z}~U3,JE  
  C (140)continuous operation 连续生产   ~W5>;6f\  
  C (141)contra 抵消   gqKC4'G0  
  C (142)contract cost 合同成本   Z.Lx^h+U  
  C (143)contract costing 合同成本计算   V1AEjh  
  C (144)contribution 贡献毛益   xX[{E x   
  C (145)contribution centre 贡献中心   u&Ie%@:h9R  
  C (146)contribution chart 贡献图   4?* `:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9.]Cy8  
  C (148)contribution to salesration 贡献毛益对销售比率   ?3e!A9x  
  C (149)control 控制   R;N>#_9HU  
  C (150)control account 控制帐户   j.e`i p  
  C (151)control limits 控制限度    k,o=1I  
  C (152)controllability concept 可控制概念   ~%::r_hQ  
  C (153)controllable cost 可控制成本   `-E.n'+  
  C (154)conversion cost 加工成本   Fb $5&~d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   A X^3uRQJ  
  C (156)corporate appraisal 公司评估   gw*yIZ@3)  
  C (157)corporate planning 公司计划   cftn`:(&8  
  C (158)corporate social reporting 公司社会报告   ACMpm~C8Gu  
  C (159)corporation 股份公司    g@N=N  
  C (160)cost 成本   j/; @P  
  C (161)cost account 成本帐户   Qg86XU%l  
  C (162)cost accounting 成本会计   lu9Ir>c  
  C (163)cost accounting manual 成本手册   O=9VX  
  C (164)cost accounts calendar 成本报表的日历时间   l)2HHu<  
  C (165)cost adjustment 成本调整   jn#N7%{Mk  
  C (166)cost allocation 成本分配   !F}J+N=}  
  C (167)cost apportionment 成本分摊   P"[l86:  
  C (168)cost attribution 成本归属   Vf\?^h(tP  
  C (169)cost audit 成本审计   Bwi[qw  
  C (170)cost behaviour 成本性态   lFzQG:k@  
  C (171)cost benefit analysis 成本效益分析   9# .NPfMF  
  C (172)cost center 成本中心   [ a65VR~J  
  C (173)cost driver 成本动因
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