论坛风格切换切换到宽版
  • 3914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
4bE42c=Ca7  
$f9 ,##/  
注会《审计》英语常用词汇 U n]DFu  
&&ja|o-  
*u58l(&`8  
  1.audit   审计 ]Kof sU_{  
  2.attestation   鉴证 )eVzSj>MT  
  3.credibility   可信赖程度 <. ezw4ju  
  4.audit of financial statements 财务报表审计 mSy|&(l  
  5.agreed-upon procedures 执行商定程序 )7tV*=?Ic8  
  6.high levels of assurance 高水平保证 x,}ez  
  7.compilation 编制 t`h_+p%>  
  8.reliability 可靠性 Ct-rD79l  
  9.relevance 相关性 hZ%2?v`  
  10.professional skepticism 职业谨慎 6^WiZ^~  
  11.objectivity 客观性 D\@e{.$MZ|  
  12. professional competence 专业胜任能力 y|$vtD%c  
  13.Senior/CPA-in-charge 项目经理 ZBPd(;"x+  
  14.audit engagement letter 业务约定书 2-QuT"Gkd  
  15.recurring audit 连续审计 ',:3>{9  
  16.the client 委托人 jQO* oq}  
  17.change CPA 更换注册会计 (\T8!s{AO  
  18.the existing CPA 现任注册会计师 S_a :ML<  
  19.the successor CPA 后任注册会计师 ,"x2 3=]  
  20.the preceding CPA前任注册会计师 | pF5`dX  
  21.issue the audit report 出具审计报告 *sjj"^'=  
  22.expert 专家 ;O Q#@|D  
  23.the board of directors 董事会 fLLnf].O  
  24.knowledge of the entity‘ s business 了解被审计单位情况 xV"6d{+  
  25.assess material misstatement risks评估重大错报风险 7Y oofI  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z ]'|nX  
  27.a general knowledge of —— 初步了解―――的情况 -7&^jP\,  
  28.a more knowledge of—— 进一步了解的情况 +oE7~64LL  
  29.the prior year‘s working papers 以前年度工作底稿 Q@PJ)f wN  
  30.minutes of meeting 会议纪要 y>DfM5>  
  31.business risks 经营风险 [Od>NO,n+]  
  32.appropriateness 适当性 ZD$-V 3e`  
  33.accounting estimate 会计估计 Tnzco  
  34.management representations 管理层声明 =1%zI%  
  35.going concern assumption 持续经营假设 nh _DEPMq  
  36.audit plan 审计计划 xC= y^- 1  
  37.significant audit areas 重点审计领域 r)) $XM  
  38.error 错误 le "JW/BD  
  39.fraud舞弊 !%SdTaC{T  
  40.modified or additional procedures 修改或追加审计程序 3?a0 +]  
  41.misappropriation of assets 侵占资产 md1EJ1\14  
  42.transactions without substance 虚假交易 $q4XcIX 7  
  43.unusual pressures 异常压力 M!;`(_2  
  44.the suspected noncompliance 涉嫌存在违法行为 }S'I DHla  
  45.materialiy 重要性 E geG,/-`  
  46.exceed the materiality level 超过重要性水平 UchALR^5  
  47.approach the materiality level 接近重要性水平 Zkwy.Hq^  
  48.an acceptably low level 可接受水平 (O M?aW  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [Q2S3szbt6  
  50.misstatements or omissions 错报或漏报 @2x0V]AI  
  51.aggregate 总计 fvAh?<Ul  
  52.subsequent events 期后事项 G%V=idU*"  
  53.adjust the financial statements 调整财务报表 x!Z:K5%O  
  54.perform additional audit procedures 实施追加的审计程序 qat45O4A1  
  55.audit risk 审计风险 9}K(Q=  
  56.detection risk 检查风险 =:t@;y  
  57.inappropriate audit opinion 不适当的审计意见 8:3oH!n  
  58.material misstatement 重大的错报 f;@ b a[  
  59.tolerable misstatement 可容忍错报 ^.pE`l%1}  
  60.the acceptable level of detection risk 可接受的检查风险 MEdIw#P.}{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M"$jpBN*  
  62.simall business 小规模企业 3&drof\{  
  63.accounting system 会计系统 Im0+`9Jw  
  64.test of control 控制测试 UUdu;3E=5  
  65.walk-through test 穿行测试  .ruz l(6  
  66.communication 沟通 _qO;{%r  
  67.flow chart 流程图 a"v"n$  
  68.reperformance of internal control 重新执行 SK2J`*  
  69.audit evidence 审计证据 g:~?U*f-  
  70.substantive procedures 实质性程序 1 $KLMW  
  71.assertions 认定 >#"jfjDuR  
  72.esistence 存在 O+{pF.P#V  
  73.occurrence 发生 zm;*:]S  
  74.completeness 完整性 AAlmG9l&7  
  75.rights and obligations 权利和义务 Ee$" O 6*!  
  76.valuation and allocation 计价和分摊 iOX4Kl  
  77.cutoff 截止 q/d5P  
  78.accuracy 准确性 Q G=-LXv:@  
  79.classification 分类 o2 T/IJP  
  80.inspection 检查 B BApL{  
  81.supervision of counting 监盘 b]tA2~e  
  82.observation 观察 ,oB k>  
  83.confirmation 函证 E7Gi6w~\  
  84.computation 计算 &kXGWp  
  85.analytical procedures 分析程序 s)o ,Fi  
  86.vouch 核对 V1CSXY\2  
  87.trace 追查 kMJQeo79  
  88.audit sampling 审计抽样 HwV gT"  
  89.error 误差 ?@g;[310`  
  90.expected error 预期误差 LS2ek*FJO  
  91.population 总体 e GqvnNv  
  92.sampling risk 抽样风险 NbQMWU~7  
  93.non- sampling risk 非抽样风险 m_r@t*  
  94.sampling unit 抽样单位 Up!ZCZ$RC  
  95.statistical sampling 统计抽样 j]ln :?\  
  96.tolerable error 可容忍误差 1O'*X  
  97.the risk of under reliance 信赖不足风险 2RSHB o  
  98.the risk of over reliance 信赖过度风险 0T{c:m~QXe  
  99.the risk of incorrect rejection 误拒风险 :xAe<Pq  
  100. the risk of incorrect acceptance 误受风险 OH!$5FEc  
  101.working trial balance 试算平衡表 xi1N? pP  
  102.index and cross-referencing 索引和交叉索引 %Zv(gI`A  
  103.cash receipt 现金收入 sBuq  
  104.cash disbursement 现金支出 5u u2 _B_L  
  105.bank statement 银行对账单 w ;s ]n  
  106.bank reconciliation 银行存款余额调节表 c=jI.=mi3  
  107.balance sheet date 资产负债表日 *k@0:a(>  
  108.net realizable value 可变现净值 :y O,  
  109.storeroom 仓库 t7*H8  
  110.sale invoice 销售发票 upEPv .h  
  111.price list 价目表 E^EU+})Ujr  
  112.positive confirmation request 积极式询证函 kj<D4)  
  113.negative confirmation request 消极式询证函 ~\@<8@N2a6  
  114.purchase requisition 请购单 eN2k8=  
  115.receiving report 验收报告 .1[2 CjQ  
  116.gross margin 毛利 3>@qQ_8%~  
  117.manufacturing overhead 制造费用 3<UDVt@0  
  118.material requisition 领料单 jt10gVC  
  119.inventory-taking 存货盘点 gQk#l\w _  
  120.bond certificate 债券 S'%cf7Z  
  121.stock certificate 股票 $jm>tW&;  
  122.audit report 审计报告 H>X>5_{}  
  123.entity 被审计单位 :zn ?<(sQ  
  124.addressee of the audit report 审计报告的收件人 C}8e<[} )  
  125.unqualified opinion 无保留意见 }JpslY*aS  
  126.qualified opinion 保留意见 (-Ct!aW|  
  127.disclaimer of opinion 无法表示意见 bh;b` 5  
  128.adverse opinion 否定意见
n%MYX'0  
3Ld ;zW  
A (1)ABC 作业基础成本计算   hO<w]jV,  
  A (2)absorbed overhead 已吸收制造费用 1UA~J|&gi^  
  A (3)absorption costing 吸收成本计算 5(MZ%-~l  
  A (4)account 账户,报表   s>M~g,xTU  
  A (5)accounting postulate 会计假设   M:1F@\<  
  A (6)accounting series release 会计公告文件   Zh~Lm  
  A (7)accounting valuation 会计计价   f'i8Mm4IL  
  A (8)account sale 承销清单 `6S=KRv  
  A (9)accountability concept 经营责任概念   M-qxD"VtV=  
  A (10)accountancy 会计职业   ,C@hTOT  
  A (11)accountant 会计师   @IyH(J],h  
  A (12)accounting 会计   xO9]yULgu  
  A (13)agency cost 代理成本   "TH-A6v1  
  A (14)accounting bases 会计基础   J:-TINeB  
  A (15)accounting manual 会计手册   Q3'B$,3O^  
  A (16)accounting period 会计期间   a a Y Q<  
  A (17)accounting policies 会计方针   NV:XPw/  
  A (18)accounting rate of return 会计报酬率   o YI=p3l  
  A (19)accounting reference date 会计参照日   "/K&qj  
  A (20)accounting reference period 会计参照期间   <}Wy;!L  
  A (21)accrual concept 应计概念   E[Ws} n.  
  A (22)accrual expenses 应计费用   8hdAXWPn  
  A (23)acid test ration 速动比率(酸性测试比率)   gq:TUvX  
  A (24)acquisition 购置   8|-mzb&  
  A (25)acquisition accounting 收购会计   5t5S{aCDr  
  A (26)activity based accounting 作业基础成本计算   FnQ_=b  
  A (27)adjusting events 调整事项   vhquHy.qi#  
  A (28)administrative expenses 行政管理费   pv?17(w(\  
  A (29)advice note 发货通知   >~ wk  
  A (30)amortization 摊销   R#Nd|f<  
  A (31)analytical review 分析性检查   A*;^F]~'  
  A (32)annual equivalent cost 年度等量成本法   Nj@?}`C 4  
  A (33)annual report and accounts 年度报告和报表   \`%Y-!H+v  
  A (34)appraisal cost 检验成本   Y/ac}q  
  A (35)appropriation account 盈余分配账户   g /@yK  
  A (36)articles of association 公司章程细则   qL;T&h  
  A (37)assets 资产   T# _n-b>  
  A (38)assets cover 资产保障   ESf7b `tS  
  A (39)asset value per share 每股资产价值   J)yy}[Fx  
  A (40)associated company 联营公司   :iNAXy  
  A (41)attainable standard 可达标准   U!I_i*:U  
Q3O .<9S  
 A (42)attributable profit 可归属利润   SnF[mN'  
  A (43)audit 审计   =&b$W/l)0  
  A (44)audit report 审计报告   z9kX`M+  
  A (45)auditing standards 审计准则   B[_bJ *  
  A (46)authorized share capital 额定股本   Z2j*%/  
  A (47)available hours 可用小时   *=0r>]  
  A (48)avoidable costs 可避免成本 #M9D" <pn}  
  B (49)back-to-back loan 易币贷款   $\@ V4  
  B (50)backflush accounting 倒退成本计算   Q]g4gj  
  B (51)bad debts 坏帐   >]Yha}6h  
  B (52)bad debts ratio 坏帐比率   #IrP"j^  
  B (53)bank charges 银行手续费   n ua8y(W  
  B (54)bank overdraft 银行透支   V?J,ab$X#  
  B (55)bank reconciliation 银行存款调节表   y=qo-v59'  
  B (56)bank statement 银行对账单   K#sb"x`  
  B (57)bankruptcy 破产   '>mb@m  
  B (58)basis of apportionment 分摊基础   <w2NJ ~M^  
  B (59)batch 批量   8\.1m9&r>o  
  B (60)batch costing 分批成本计算   (*WZsfk>/<  
  B (61)beta factor B(市场)风险因素   @] "9EW 0  
  B (62)bill 账单   Z *<x  
  B (63)bill of exchange 汇票   ;I))gY-n  
  B (64)bill of landing 提单   +e4<z%1  
  B (65)bill of materials 用料预计单   utl=O  
  B (66)bill payable 应付票据   Tl7:}X<?  
  B (67)bill receivable 应收票据   Hi" n GH  
  B (68)bin card 存货记录卡   x)wt.T?eL  
  B (69)bonus 红利   2hC$"Dfp  
  B (70)book-keeping 薄记   KeHE\Fq^V  
  B (71)Boston classification 波士顿分类   59Q Q_#>  
  B (72)breakeven chart 保本图   Y6%OV?}v!  
  B (73)breakeven point 保本点   _ * s  
  B (74)breaking-down time 复位时间   r~fl=2>yQ  
  B (75)budget 预算   nzJi)A./  
  B (76)budget center 预算中心   GJt9hDM$0  
  B (77)budget cost allowance 预算成本折让   yxUVM`.~  
  B (78)budget manual 预算手册   FRQ("6(  
  B (79)budget period 预算期间   7Z~szD  
  B (80)budgetary control 预算控制   2/4x]i H*  
  B (81)budgeted capacity 预算生产能力   ;xtb2c8HT  
  B (82)burden 制造费用   &r5%WRzpYT  
  B (83)business center 经营中心   `b`52b\6S  
  B (84)business entity 营业个体   *]{I\rX  
  B (85)business unit 经营单位   ,zw=&)W1  
 B (86)buy-out management 管理性购买产权   $5CY<,f  
  B (87)by-product 副产品 SWO!E  
  C (88)called-up share capital 催缴股本   vfTG*jG  
  C (89)capacity 生产能力   safS>wM]  
  C (90)capacity ratios 生产能力比率   `/ReJj&~  
  C (91)capital 资本   Jd2Y)  
  C (92)capital assets pricing model资本资产计价模式   &`Z)5Ww  
  C (93)capital commitment 承诺资本   d*(Bs $De  
  C (94)capital employed 已运用的资本    KP-z  
  C (95)capital expenditure 资本支出   I"<. h'  
  C (96)capital expenditureauthorization 资本支出核准   K}3"KC  
  C (97)capital expenditure control 资本支出控制   #I~dv{RX  
  C (98)capital expenditure proposal资本支出申请   OSi9J. ]O  
  C (99)capital funding planning 资本基金筹集计划   7:q-NzE\6  
  C (100)capital gain 资本收益   4m!3P"$  
  C (101)capital investment appraisal资本投资评估   H08YM P>dc  
  C (102)capital maintenance 资本保全   PxD}j 2Kd  
  C (103)capital resource planning 资本资源计划   #&c;RPac!6  
  C (104)capital surplus 资本盈余   bK%tQeT  
  C (105)capital turnover 资本周转率   -vfu0XI~  
  C (106)card 记录卡   FH(+7Lz4;  
  C (107)cash 现金   @5VZ   
  C (108)cash account 现金账户   QGG(I7{-  
  C (109)cash book 现金账薄   2#M:J gWV  
  C (110)cash cow 金牛产品   K5rj!*x.o  
  C (111)cash flow 现金流量   ,;pX.Ob U  
  C (112)cash discounted 现金贴现   QjN3j*@  
  C (113)cash flow budget 现金流量预算   Mf13@XEo  
  C (114)cash flow statement 现金流量表   >,vW  
  C (115)cash ledger 现金分类账   @@mW+16  
  C (116)cash limit 现金限额   ?ML<o>OKg  
  C (117)CCA 现时成本会计   jV&W[xKa  
  C (118)center 中心   y/VmjsN}  
  C (119)changeover time 变更时间   VZbIU[5  
  C (120)chartered entity 特许经济个体   xm, yqM!0A  
  C (121)cheque 支票   .T w F] v  
  C (122)cheque register 支票登记薄   ! -nm7Q  
  C (123)coin analysis 零钱分类   F ) ~pw  
  C (124)classification 分类   [7w_.(f#  
  C (125)clock card 工时卡   pFRnPOv  
  C (126)code 代码   L>GYj6D9  
  C (127)commitment accounting 承诺确认会计   *`'%tp"'+  
  C (128)common cost 共同成本   ;QD;5 <1  
  C (129)company limited byguarantee 有限担保责任公司   3zF7V:XH  
C (130)company limited shares 股份有限公司   zb,`K*Z{  
  C (131)competitive position 竞争能力状况   ]=<@G.[=  
  C (132)concept 概念   4GA-dtyV&  
  C (133)conglomerate 跨行业企业   "fd=(& M*l  
  C (134)consistency concept 一致性概念   %~XJwy-  
  C (135)consolidated accounts 合并报表   * xXc$T  
  C (136)consolidation accounting 合并会计   o;I86dI6C  
  C (137)consortium 财团   6.=1k  
  C (138)contingency plan 应急计划   -3U} (cZ*  
  C (139)contingent liabilities 或有负债   LgKEg90w(  
  C (140)continuous operation 连续生产   `&7? +s  
  C (141)contra 抵消   qZ1PC>  
  C (142)contract cost 合同成本   [/j-d  
  C (143)contract costing 合同成本计算   cNC BbOMr  
  C (144)contribution 贡献毛益   )PNk O3  
  C (145)contribution centre 贡献中心   S^=/}PT'  
  C (146)contribution chart 贡献图   k rjd:*E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \9Zfu4WR  
  C (148)contribution to salesration 贡献毛益对销售比率   U<byR!qLie  
  C (149)control 控制   e}w!]  
  C (150)control account 控制帐户   K%_JQ0`  
  C (151)control limits 控制限度   [T|1Qq7  
  C (152)controllability concept 可控制概念   ?KW?] o  
  C (153)controllable cost 可控制成本   5X|aa>/  
  C (154)conversion cost 加工成本   %'5wwl  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WLFzLW=PD  
  C (156)corporate appraisal 公司评估   0_izTke  
  C (157)corporate planning 公司计划   sOenR6J<$  
  C (158)corporate social reporting 公司社会报告   `o'sp9_3  
  C (159)corporation 股份公司   KJZY.7  
  C (160)cost 成本   2mG?ve%m)  
  C (161)cost account 成本帐户   ueo3i1  
  C (162)cost accounting 成本会计   jZ yh   
  C (163)cost accounting manual 成本手册   ]2 N';(R  
  C (164)cost accounts calendar 成本报表的日历时间   PmTd +Gj$  
  C (165)cost adjustment 成本调整   $"1&!  
  C (166)cost allocation 成本分配   mz '8  
  C (167)cost apportionment 成本分摊   mt7:`-  
  C (168)cost attribution 成本归属   \LXNdE2B  
  C (169)cost audit 成本审计   +O6@)?pI  
  C (170)cost behaviour 成本性态   q\Z1-sl~s  
  C (171)cost benefit analysis 成本效益分析   gRSG[GMV  
  C (172)cost center 成本中心   `r LMMYD=  
  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