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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 iL'j9_w,  
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  1.audit   审计 A#]78lR  
  2.attestation   鉴证  `dIwBfg_  
  3.credibility   可信赖程度  x(A6RRh  
  4.audit of financial statements 财务报表审计 LPkl16yZ  
  5.agreed-upon procedures 执行商定程序 <,Jx3y q  
  6.high levels of assurance 高水平保证 m5cRHo<9Y  
  7.compilation 编制 (.kzJ\x  
  8.reliability 可靠性 \ F)}brPc  
  9.relevance 相关性 c4}|a1R\=  
  10.professional skepticism 职业谨慎 )%HIC@MM6  
  11.objectivity 客观性 ghW  
  12. professional competence 专业胜任能力 )-\qo#0l  
  13.Senior/CPA-in-charge 项目经理 :13u{5:th  
  14.audit engagement letter 业务约定书 LB^xdMXi  
  15.recurring audit 连续审计 U"L-1]L  
  16.the client 委托人 W?du ]  
  17.change CPA 更换注册会计 d/\ajQ1::  
  18.the existing CPA 现任注册会计师 BVS SO's  
  19.the successor CPA 后任注册会计师 FPu$Nd&\  
  20.the preceding CPA前任注册会计师 X5=I{eY}  
  21.issue the audit report 出具审计报告 p,7?rI\N  
  22.expert 专家 }w{E<C(M  
  23.the board of directors 董事会 WLCr~r^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G'{&*]Z\:  
  25.assess material misstatement risks评估重大错报风险 rW`l1yi*$  
  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 cuL/y$+EY  
  27.a general knowledge of —— 初步了解―――的情况 1e I_F8I U  
  28.a more knowledge of—— 进一步了解的情况 vZXdc+2l  
  29.the prior year‘s working papers 以前年度工作底稿 a?*pO`<J{  
  30.minutes of meeting 会议纪要 e /L([  
  31.business risks 经营风险 n_*.i1\'w  
  32.appropriateness 适当性 %Hu.FS5'  
  33.accounting estimate 会计估计 7nZ3u _~  
  34.management representations 管理层声明 54oJ MW9  
  35.going concern assumption 持续经营假设 ^[Y/ +Q.J  
  36.audit plan 审计计划 %{0F .  
  37.significant audit areas 重点审计领域 Us% _'}(/U  
  38.error 错误 Op hD_^  
  39.fraud舞弊 sk@aOv'*(  
  40.modified or additional procedures 修改或追加审计程序 As j<u!L  
  41.misappropriation of assets 侵占资产 otQ G6  
  42.transactions without substance 虚假交易 M%7|7V<o)^  
  43.unusual pressures 异常压力 Wlp`D  
  44.the suspected noncompliance 涉嫌存在违法行为 `tl-] ^Y2  
  45.materialiy 重要性 6Ia[`x uL  
  46.exceed the materiality level 超过重要性水平 hz5t/E  
  47.approach the materiality level 接近重要性水平 So4#n7  
  48.an acceptably low level 可接受水平 UkC'`NWF*  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 @)@tIhw   
  50.misstatements or omissions 错报或漏报 rVp^s/A^;  
  51.aggregate 总计 JX`>N(K4\  
  52.subsequent events 期后事项 l0tFj>q"  
  53.adjust the financial statements 调整财务报表 j_S3<wEJ  
  54.perform additional audit procedures 实施追加的审计程序 k;r[m ,$  
  55.audit risk 审计风险 X,D ]S@  
  56.detection risk 检查风险 2m9qg-W  
  57.inappropriate audit opinion 不适当的审计意见 +P.JiH`\=  
  58.material misstatement 重大的错报 ,Qj\_vr@  
  59.tolerable misstatement 可容忍错报 A>\3FeU>UC  
  60.the acceptable level of detection risk 可接受的检查风险 <eZrb6a'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fyxc4-D  
  62.simall business 小规模企业 zo@,>'m  
  63.accounting system 会计系统 uxL3 8d]  
  64.test of control 控制测试 ,q$2D,dz  
  65.walk-through test 穿行测试 /f hS #+V*  
  66.communication 沟通 W >|'4y)  
  67.flow chart 流程图 UU ' 9  
  68.reperformance of internal control 重新执行 S`vw<u4t  
  69.audit evidence 审计证据 qJR8fQ  
  70.substantive procedures 实质性程序 ScRK1  
  71.assertions 认定 !04 ^E  
  72.esistence 存在 S(lqj6aa}  
  73.occurrence 发生 -?Cu-'  
  74.completeness 完整性 Zt 1nH  
  75.rights and obligations 权利和义务 |I3&a=,  
  76.valuation and allocation 计价和分摊 ^BP4l_rO9  
  77.cutoff 截止 ]PbwG  
  78.accuracy 准确性 }xY|z"&  
  79.classification 分类 GqgJ]m  
  80.inspection 检查  !>Q{co'  
  81.supervision of counting 监盘 6mjD@  
  82.observation 观察 R9UC0D:-x  
  83.confirmation 函证 Pt'=_^I o  
  84.computation 计算 lo36b zbT  
  85.analytical procedures 分析程序 M`xI N~  
  86.vouch 核对 p$<){,R  
  87.trace 追查 S e(apQH  
  88.audit sampling 审计抽样 2 S2;LB  
  89.error 误差 biVsbxYurq  
  90.expected error 预期误差 Me^L%%: @  
  91.population 总体 ,,-j5Y  
  92.sampling risk 抽样风险 m*v@L4t( 1  
  93.non- sampling risk 非抽样风险 2SKtdiY  
  94.sampling unit 抽样单位 o@YEd d  
  95.statistical sampling 统计抽样 },#AlShZu  
  96.tolerable error 可容忍误差 _V` QvnT}  
  97.the risk of under reliance 信赖不足风险 .[Ny(X/]/}  
  98.the risk of over reliance 信赖过度风险 <<H'Z  
  99.the risk of incorrect rejection 误拒风险 <lWBhrz  
  100. the risk of incorrect acceptance 误受风险 ' @"A{mrE  
  101.working trial balance 试算平衡表  5e2yJ R  
  102.index and cross-referencing 索引和交叉索引 P5'VLnE R{  
  103.cash receipt 现金收入 oOGFg3X  
  104.cash disbursement 现金支出 }RQ'aeVl(  
  105.bank statement 银行对账单 xww\L &y  
  106.bank reconciliation 银行存款余额调节表 pWKI^S  
  107.balance sheet date 资产负债表日 Po.izE!C  
  108.net realizable value 可变现净值 YW"nPZNPy~  
  109.storeroom 仓库 E Dg; s-T=  
  110.sale invoice 销售发票 =E&1e;_xlE  
  111.price list 价目表 A \Z_br  
  112.positive confirmation request 积极式询证函 &]c7<=`K"  
  113.negative confirmation request 消极式询证函 > Qh#pn*  
  114.purchase requisition 请购单 ~:-V<r,pe  
  115.receiving report 验收报告 ]K<7A!+@@p  
  116.gross margin 毛利 tz2$j @!=  
  117.manufacturing overhead 制造费用 \G6V-W  
  118.material requisition 领料单 Q|Nw @7$`  
  119.inventory-taking 存货盘点 TaZlfe5z  
  120.bond certificate 债券 I2?g'tz  
  121.stock certificate 股票 GA.cp*2 ~  
  122.audit report 审计报告 +^a@U^V  
  123.entity 被审计单位 0:eK}tC  
  124.addressee of the audit report 审计报告的收件人 (KR.dxzjf  
  125.unqualified opinion 无保留意见 Z FIgKWZ'  
  126.qualified opinion 保留意见 D \boF+^  
  127.disclaimer of opinion 无法表示意见 = {~A} X01  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O! w&3 p  
  A (2)absorbed overhead 已吸收制造费用 1["IT.,f.  
  A (3)absorption costing 吸收成本计算 fjS#  
  A (4)account 账户,报表   S|_lb MZM  
  A (5)accounting postulate 会计假设   D* 8oFJub  
  A (6)accounting series release 会计公告文件   dV"K x  
  A (7)accounting valuation 会计计价   {;hR FQ^b  
  A (8)account sale 承销清单 ,D`\ R V  
  A (9)accountability concept 经营责任概念   5ma~Pjt8}  
  A (10)accountancy 会计职业   XMpE|M! c  
  A (11)accountant 会计师   !3o]mBH8  
  A (12)accounting 会计   ~uJO6C6A  
  A (13)agency cost 代理成本   vFK(Dx  
  A (14)accounting bases 会计基础   U?ZxQj66}  
  A (15)accounting manual 会计手册   kk aS&r>  
  A (16)accounting period 会计期间   I0sw/,J/Z  
  A (17)accounting policies 会计方针   `~LaiN.  
  A (18)accounting rate of return 会计报酬率   ~-NlTx  
  A (19)accounting reference date 会计参照日   , ins/-3  
  A (20)accounting reference period 会计参照期间   7[(<t +  
  A (21)accrual concept 应计概念   </qli-fXB}  
  A (22)accrual expenses 应计费用   MG$Df$R  
  A (23)acid test ration 速动比率(酸性测试比率)   !(qaudX{>k  
  A (24)acquisition 购置   =UF mN"  
  A (25)acquisition accounting 收购会计   /x&52~X5-  
  A (26)activity based accounting 作业基础成本计算   R?l={N=Wf  
  A (27)adjusting events 调整事项   PJ'@!jx  
  A (28)administrative expenses 行政管理费   yzz(<s:o/  
  A (29)advice note 发货通知   {c=H#- A  
  A (30)amortization 摊销   G88 g@Exk  
  A (31)analytical review 分析性检查   K<"Y4O#]  
  A (32)annual equivalent cost 年度等量成本法   |z.Ov&d4)(  
  A (33)annual report and accounts 年度报告和报表   [1.>9ngj  
  A (34)appraisal cost 检验成本   !,;/JxfgVh  
  A (35)appropriation account 盈余分配账户   $-_@MT~  
  A (36)articles of association 公司章程细则   )>WSuf j  
  A (37)assets 资产   q6V\n:hKV  
  A (38)assets cover 资产保障   ]q @W(\I  
  A (39)asset value per share 每股资产价值   !* =+E%7  
  A (40)associated company 联营公司   s#V:! 7  
  A (41)attainable standard 可达标准   YnX6U 1/^  
c+]5[6  
 A (42)attributable profit 可归属利润   FQikFy(YY  
  A (43)audit 审计   G+jcR; s  
  A (44)audit report 审计报告   o%?~9rf]]  
  A (45)auditing standards 审计准则   `xu/|} )KI  
  A (46)authorized share capital 额定股本   i^6g1"h  
  A (47)available hours 可用小时   OeY+Yt0  
  A (48)avoidable costs 可避免成本 O:te;l Q K  
  B (49)back-to-back loan 易币贷款   ZbLN:g}  
  B (50)backflush accounting 倒退成本计算   ;O * o  
  B (51)bad debts 坏帐   9rQw~B<S  
  B (52)bad debts ratio 坏帐比率   ScTeh  
  B (53)bank charges 银行手续费   mX QVL.P\  
  B (54)bank overdraft 银行透支   -hpMd/F  
  B (55)bank reconciliation 银行存款调节表   C-L["O0[  
  B (56)bank statement 银行对账单   (Qz| N  
  B (57)bankruptcy 破产   I=wA)Bli1p  
  B (58)basis of apportionment 分摊基础   ? Eh)JJt  
  B (59)batch 批量   -nC!kpo  
  B (60)batch costing 分批成本计算    :X ~{,J  
  B (61)beta factor B(市场)风险因素   ='GY:.N  
  B (62)bill 账单   aG/L'we R  
  B (63)bill of exchange 汇票   St~a/L q6  
  B (64)bill of landing 提单   $eUJd Aetk  
  B (65)bill of materials 用料预计单   K@+(6\6I  
  B (66)bill payable 应付票据   (= ,w$  
  B (67)bill receivable 应收票据   FVS@z5A8<=  
  B (68)bin card 存货记录卡   / ,# &Htk  
  B (69)bonus 红利   =[V  
  B (70)book-keeping 薄记   d(j|8/tpA  
  B (71)Boston classification 波士顿分类   ys$X!Ep  
  B (72)breakeven chart 保本图   IBe0?F #  
  B (73)breakeven point 保本点   tD !$!\`O  
  B (74)breaking-down time 复位时间   fW.)!EPO  
  B (75)budget 预算   $Xr9<)?,  
  B (76)budget center 预算中心   8gI~x.k`  
  B (77)budget cost allowance 预算成本折让   >6zXr.  
  B (78)budget manual 预算手册   }@S''AA\  
  B (79)budget period 预算期间   ?g #4&z.  
  B (80)budgetary control 预算控制   Ww$ ?X LF  
  B (81)budgeted capacity 预算生产能力   YkbZ 2J*-  
  B (82)burden 制造费用   [P?.( *  
  B (83)business center 经营中心   qT+:oMrTSm  
  B (84)business entity 营业个体   Af_yb`W?  
  B (85)business unit 经营单位   p(]o#$ 6[  
 B (86)buy-out management 管理性购买产权   e4?p(F-x(  
  B (87)by-product 副产品 dJwE/s  
  C (88)called-up share capital 催缴股本   7Z RLSq'S  
  C (89)capacity 生产能力   t|y`Bl2  
  C (90)capacity ratios 生产能力比率   l\{{iAC]I  
  C (91)capital 资本   p6e9mSs  
  C (92)capital assets pricing model资本资产计价模式   V;-YM W  
  C (93)capital commitment 承诺资本   A('_.J=  
  C (94)capital employed 已运用的资本   >,. x'{  
  C (95)capital expenditure 资本支出   "vG~2J  
  C (96)capital expenditureauthorization 资本支出核准   R-2V C  
  C (97)capital expenditure control 资本支出控制   >X!A/; $  
  C (98)capital expenditure proposal资本支出申请   -%#F5br%  
  C (99)capital funding planning 资本基金筹集计划   IHlTp0?  
  C (100)capital gain 资本收益   woCFkO;'O  
  C (101)capital investment appraisal资本投资评估   8h| 9;%  
  C (102)capital maintenance 资本保全   P1f@?R&t+  
  C (103)capital resource planning 资本资源计划   5L8)w5   
  C (104)capital surplus 资本盈余   $9Yk]~  
  C (105)capital turnover 资本周转率   (77EZ07%  
  C (106)card 记录卡   qkbxa?&X  
  C (107)cash 现金   4S+sz?W2j  
  C (108)cash account 现金账户   J|A:C[7 2  
  C (109)cash book 现金账薄   2gnmk TyF  
  C (110)cash cow 金牛产品   @on\@~Ug  
  C (111)cash flow 现金流量   Ei[>%Ah  
  C (112)cash discounted 现金贴现   l /\n7:  
  C (113)cash flow budget 现金流量预算   4]$$ar)  
  C (114)cash flow statement 现金流量表   Rg?m$$X`  
  C (115)cash ledger 现金分类账   &=d0'3k>  
  C (116)cash limit 现金限额   j\S}TaH0e  
  C (117)CCA 现时成本会计   PRE\ 2lLY  
  C (118)center 中心   )mVpJYt;  
  C (119)changeover time 变更时间   4Cdl^4(LT  
  C (120)chartered entity 特许经济个体   `K^j:fE7n  
  C (121)cheque 支票   >X"V  
  C (122)cheque register 支票登记薄   ADQ#qA,/  
  C (123)coin analysis 零钱分类   *3>$ f.QU  
  C (124)classification 分类   :UgCP ~Y  
  C (125)clock card 工时卡   R%Y#vUmBV{  
  C (126)code 代码   JM-rz#;1  
  C (127)commitment accounting 承诺确认会计   M >BcYbXf  
  C (128)common cost 共同成本   qrtA'fU  
  C (129)company limited byguarantee 有限担保责任公司   zz 1e)W/  
C (130)company limited shares 股份有限公司   aA5rvP +  
  C (131)competitive position 竞争能力状况   pl{Pur ;i  
  C (132)concept 概念   MSw:Ay [9  
  C (133)conglomerate 跨行业企业   7sci&!.2`  
  C (134)consistency concept 一致性概念   17nONhh  
  C (135)consolidated accounts 合并报表   mSu1/ ?PS  
  C (136)consolidation accounting 合并会计   lrXi *u]  
  C (137)consortium 财团   J^R#  
  C (138)contingency plan 应急计划   OYsG#  
  C (139)contingent liabilities 或有负债   /v,H %8S  
  C (140)continuous operation 连续生产   DWQ@]\  
  C (141)contra 抵消   C =z7Gk=  
  C (142)contract cost 合同成本   SqF9#&F  
  C (143)contract costing 合同成本计算   H[a1n' "<:  
  C (144)contribution 贡献毛益   lB0: 4cIj  
  C (145)contribution centre 贡献中心   fq"<=  
  C (146)contribution chart 贡献图   rz @;Zn  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C/w!Y)nB=  
  C (148)contribution to salesration 贡献毛益对销售比率   [aK7v{Wu  
  C (149)control 控制   )+nY-DB(  
  C (150)control account 控制帐户   #l!Sz247  
  C (151)control limits 控制限度   6H\apgHm  
  C (152)controllability concept 可控制概念   Uu9*nH_  
  C (153)controllable cost 可控制成本   C)r!;u)AZH  
  C (154)conversion cost 加工成本   &!lGx7zf  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %0z&k!P  
  C (156)corporate appraisal 公司评估   > %~%O`+  
  C (157)corporate planning 公司计划   n2JwZ?  
  C (158)corporate social reporting 公司社会报告   `]{/(pIgW;  
  C (159)corporation 股份公司   Q]q`+ Z65  
  C (160)cost 成本   '01ifA^  
  C (161)cost account 成本帐户   -|l^- Qf!  
  C (162)cost accounting 成本会计   _;Q1P gT  
  C (163)cost accounting manual 成本手册   JDyP..Dt  
  C (164)cost accounts calendar 成本报表的日历时间   Q9`}dYf.  
  C (165)cost adjustment 成本调整   8p?Fql}F [  
  C (166)cost allocation 成本分配   `~bnshUk  
  C (167)cost apportionment 成本分摊   h7( R/Rf  
  C (168)cost attribution 成本归属   g)<t=+a  
  C (169)cost audit 成本审计   4EO,9#0  
  C (170)cost behaviour 成本性态   86s.qPB0  
  C (171)cost benefit analysis 成本效益分析   pL {h1^O}  
  C (172)cost center 成本中心   ]&')# YO  
  C (173)cost driver 成本动因
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