论坛风格切换切换到宽版
  • 1446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
WOi +y   
Q'rgh+6  
注会《审计》英语常用词汇 ,0f^>3&n>e  
sGG q~7  
N"s"^}M\  
  1.audit   审计 7n]ukqZ  
  2.attestation   鉴证 uc aa;zj  
  3.credibility   可信赖程度 $bl<mG%#9  
  4.audit of financial statements 财务报表审计 ||Vx:(d7D&  
  5.agreed-upon procedures 执行商定程序 *#83U?  
  6.high levels of assurance 高水平保证 v^aI+p6  
  7.compilation 编制 -?w3j9kk>  
  8.reliability 可靠性 `6<Qb=  
  9.relevance 相关性 cCs@[D#O1  
  10.professional skepticism 职业谨慎 gO#%*  W  
  11.objectivity 客观性 9r> iP L2H  
  12. professional competence 专业胜任能力 'LYN{  
  13.Senior/CPA-in-charge 项目经理 E+cx 8(   
  14.audit engagement letter 业务约定书 C5Mpm)-%  
  15.recurring audit 连续审计 AjJ/t4<  
  16.the client 委托人 Ml6}47 n  
  17.change CPA 更换注册会计 ;?C`Jag x  
  18.the existing CPA 现任注册会计师 e[6Me [b  
  19.the successor CPA 后任注册会计师 /9o6R:B  
  20.the preceding CPA前任注册会计师 Y>x3`f]  
  21.issue the audit report 出具审计报告 oiOu169]  
  22.expert 专家 39A|6>-?  
  23.the board of directors 董事会 <Ok7 -:OxA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wb ^>/  
  25.assess material misstatement risks评估重大错报风险 Wr`<bLq1vs  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 NjKC{L5S:  
  27.a general knowledge of —— 初步了解―――的情况 9Zr6 KA{  
  28.a more knowledge of—— 进一步了解的情况 ?}HZJ@:lB  
  29.the prior year‘s working papers 以前年度工作底稿 2M)E1q|a  
  30.minutes of meeting 会议纪要 hqa6aYY x  
  31.business risks 经营风险 eoJ*?v  
  32.appropriateness 适当性 h{ZK;(u$  
  33.accounting estimate 会计估计 5b->pc  
  34.management representations 管理层声明 #vc!SI  
  35.going concern assumption 持续经营假设 5 %+epzy  
  36.audit plan 审计计划 !-t"}^)  
  37.significant audit areas 重点审计领域 ra8AUj~RX  
  38.error 错误 B<ZCuVWH:  
  39.fraud舞弊 BwAmNW&i  
  40.modified or additional procedures 修改或追加审计程序 5a4i)I6 3o  
  41.misappropriation of assets 侵占资产 |h6, .#n  
  42.transactions without substance 虚假交易 eQ,VK`7X  
  43.unusual pressures 异常压力 WBR# Ux  
  44.the suspected noncompliance 涉嫌存在违法行为 E:;MI{;7  
  45.materialiy 重要性 hqV_MeHv'  
  46.exceed the materiality level 超过重要性水平 %qEp{itq  
  47.approach the materiality level 接近重要性水平 89t"2|9 u  
  48.an acceptably low level 可接受水平 &~'i,v|E  
  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 3Xy~ap>Y  
  50.misstatements or omissions 错报或漏报 >^SQrB   
  51.aggregate 总计 O&s UPv  
  52.subsequent events 期后事项 s GE %zCB  
  53.adjust the financial statements 调整财务报表 8 mt#S  
  54.perform additional audit procedures 实施追加的审计程序 ]2{]TJ @B  
  55.audit risk 审计风险 ExF6y#Y G<  
  56.detection risk 检查风险 &'Xgf!x  
  57.inappropriate audit opinion 不适当的审计意见 wbI1~/  
  58.material misstatement 重大的错报 }GHC u  
  59.tolerable misstatement 可容忍错报 &UO/p/a  
  60.the acceptable level of detection risk 可接受的检查风险 "whs?^/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R G~GVf  
  62.simall business 小规模企业 rr>6;  
  63.accounting system 会计系统 \+&)9 !K  
  64.test of control 控制测试 GyV uQ51  
  65.walk-through test 穿行测试 v^ v \6uEP  
  66.communication 沟通 u95D0S  
  67.flow chart 流程图 c4zGQoeH:  
  68.reperformance of internal control 重新执行 ( M{>9rk8  
  69.audit evidence 审计证据 /m i&7C(6  
  70.substantive procedures 实质性程序 F I~=A/:  
  71.assertions 认定 B~b ='jN  
  72.esistence 存在 2`A[<S  
  73.occurrence 发生 q s:TR  
  74.completeness 完整性 /FjdcH=  
  75.rights and obligations 权利和义务 UID`3X  
  76.valuation and allocation 计价和分摊 jvpv1>KYV  
  77.cutoff 截止 L-zU%`1{M  
  78.accuracy 准确性 &he:_p$x  
  79.classification 分类 )`6OSB  
  80.inspection 检查 $GHi9aj_P  
  81.supervision of counting 监盘 oE2VJKs<B  
  82.observation 观察 /lhk} y^  
  83.confirmation 函证 Ggy?5N7P  
  84.computation 计算 "'/+}xM"5  
  85.analytical procedures 分析程序 #w8.aNU+]  
  86.vouch 核对 -$49l  
  87.trace 追查 Mb45UG#2  
  88.audit sampling 审计抽样  4UK>Vzn  
  89.error 误差 L[<CEk  
  90.expected error 预期误差 {s8g;yU5  
  91.population 总体 SLp nVD:'1  
  92.sampling risk 抽样风险 cob??|,\m  
  93.non- sampling risk 非抽样风险 p*Yx1er1  
  94.sampling unit 抽样单位 K3h"oVn  
  95.statistical sampling 统计抽样 F Yb]9MX  
  96.tolerable error 可容忍误差 %a:T9v  
  97.the risk of under reliance 信赖不足风险 @ZrNV*&<  
  98.the risk of over reliance 信赖过度风险 f1?%p)C  
  99.the risk of incorrect rejection 误拒风险 J|@D @\?7  
  100. the risk of incorrect acceptance 误受风险 DghqSL ^s  
  101.working trial balance 试算平衡表 ,?`kYPZ  
  102.index and cross-referencing 索引和交叉索引 S~&9DQN j  
  103.cash receipt 现金收入 }:QoYNq  
  104.cash disbursement 现金支出 nc1?c1s,f  
  105.bank statement 银行对账单 T0.sL9  
  106.bank reconciliation 银行存款余额调节表 m=Mk@xfQ#  
  107.balance sheet date 资产负债表日 yU"#2 *C  
  108.net realizable value 可变现净值 *SlWA)9 Y  
  109.storeroom 仓库 %!A-K1Z\D  
  110.sale invoice 销售发票 PWquu`  
  111.price list 价目表 "KSdC8MS  
  112.positive confirmation request 积极式询证函 s6#e?5J  
  113.negative confirmation request 消极式询证函 t< RPDQ>  
  114.purchase requisition 请购单 #r1y|)m`  
  115.receiving report 验收报告 q8,,[R_  
  116.gross margin 毛利 l.Z+.<@  
  117.manufacturing overhead 制造费用 UUa@7|x  
  118.material requisition 领料单 P0U&+^W"9  
  119.inventory-taking 存货盘点 h cu\c+ A  
  120.bond certificate 债券 @ScC32X  
  121.stock certificate 股票 B~J63Os/  
  122.audit report 审计报告 Qz_4Ms<o  
  123.entity 被审计单位 .[1@wW&L  
  124.addressee of the audit report 审计报告的收件人 P"Z1K5>2L  
  125.unqualified opinion 无保留意见 J3B+WD]  
  126.qualified opinion 保留意见 8i<]$  
  127.disclaimer of opinion 无法表示意见 ; 7QG]JX  
  128.adverse opinion 否定意见
S,f#g?V  
:bL^S1et  
A (1)ABC 作业基础成本计算   ~:|V,1  
  A (2)absorbed overhead 已吸收制造费用 }_H\ 75Iv  
  A (3)absorption costing 吸收成本计算 K@:Ab'(P^|  
  A (4)account 账户,报表   J aJ/ |N  
  A (5)accounting postulate 会计假设   $vn)(zn+  
  A (6)accounting series release 会计公告文件   y{~tMpo<  
  A (7)accounting valuation 会计计价   fu-,<m{  
  A (8)account sale 承销清单 Y"nz l]T  
  A (9)accountability concept 经营责任概念   ^t$uDQ[hA  
  A (10)accountancy 会计职业   (E~6fb "c  
  A (11)accountant 会计师   #\O'*mz  
  A (12)accounting 会计   I :b T"N  
  A (13)agency cost 代理成本   V 'fri/Z  
  A (14)accounting bases 会计基础   4r86@^c*  
  A (15)accounting manual 会计手册   Fq%NY8KNE  
  A (16)accounting period 会计期间   hW6Ksn,*  
  A (17)accounting policies 会计方针   F(^#_tXP  
  A (18)accounting rate of return 会计报酬率   <AP.m4N) _  
  A (19)accounting reference date 会计参照日   G]mD_J1$  
  A (20)accounting reference period 会计参照期间   }wI +e Mr  
  A (21)accrual concept 应计概念   mX?t|:[b  
  A (22)accrual expenses 应计费用   L|;sB=$'{  
  A (23)acid test ration 速动比率(酸性测试比率)   `DM)tm3&m  
  A (24)acquisition 购置   vj]h[=:  
  A (25)acquisition accounting 收购会计   Ug4o2n0sk  
  A (26)activity based accounting 作业基础成本计算   +rhBC V  
  A (27)adjusting events 调整事项   G|||.B 8  
  A (28)administrative expenses 行政管理费   "D KrQ,L  
  A (29)advice note 发货通知   LvZ',u}  
  A (30)amortization 摊销   {.DY\;Q  
  A (31)analytical review 分析性检查   yL -}E  
  A (32)annual equivalent cost 年度等量成本法   T[c-E*{hR  
  A (33)annual report and accounts 年度报告和报表   qG9j}[d'  
  A (34)appraisal cost 检验成本   Vl>KeZ+  
  A (35)appropriation account 盈余分配账户   "5?1S-Vl  
  A (36)articles of association 公司章程细则   yJ6g{#X4K<  
  A (37)assets 资产   u g;~dhe~  
  A (38)assets cover 资产保障   w@n}DCFt  
  A (39)asset value per share 每股资产价值   #7}YSfm^6  
  A (40)associated company 联营公司   iOL/u)   
  A (41)attainable standard 可达标准   '/AX 'U8Y  
z2! 4w +2  
 A (42)attributable profit 可归属利润   wm9wnAy  
  A (43)audit 审计   Tks"GlE*D  
  A (44)audit report 审计报告   IYH 4@v/#  
  A (45)auditing standards 审计准则   8HHR  
  A (46)authorized share capital 额定股本   %az6\"n  
  A (47)available hours 可用小时   Ttp%U8-LJR  
  A (48)avoidable costs 可避免成本 ]KG.-o30  
  B (49)back-to-back loan 易币贷款   :_=YH+bZ  
  B (50)backflush accounting 倒退成本计算   lvNi/jk  
  B (51)bad debts 坏帐   hb %F"Q  
  B (52)bad debts ratio 坏帐比率   {z;4t&5  
  B (53)bank charges 银行手续费   1+Ik\  
  B (54)bank overdraft 银行透支   JZE@W -2  
  B (55)bank reconciliation 银行存款调节表   <aI}+  
  B (56)bank statement 银行对账单   G2+ gEg  
  B (57)bankruptcy 破产   GaL UZviJ_  
  B (58)basis of apportionment 分摊基础   'C#[iRG4  
  B (59)batch 批量   Q&"oh  
  B (60)batch costing 分批成本计算   k `5K&  
  B (61)beta factor B(市场)风险因素   [; ZC_fD  
  B (62)bill 账单   U;"J8  
  B (63)bill of exchange 汇票   #EB Rc4>,  
  B (64)bill of landing 提单   rw0s$~'  
  B (65)bill of materials 用料预计单   cRNVqMpg  
  B (66)bill payable 应付票据   6o5,d]  
  B (67)bill receivable 应收票据   U3UA  
  B (68)bin card 存货记录卡   /^bU8E&^M  
  B (69)bonus 红利   >J_ P[v  
  B (70)book-keeping 薄记   pK" Z9y&  
  B (71)Boston classification 波士顿分类   [X8EfU}  
  B (72)breakeven chart 保本图   >l=^3B,j  
  B (73)breakeven point 保本点   8F's9c,  
  B (74)breaking-down time 复位时间   U\-.u3/  
  B (75)budget 预算   Dk8@x8  
  B (76)budget center 预算中心   3"k n5)x  
  B (77)budget cost allowance 预算成本折让   !;hp  
  B (78)budget manual 预算手册   Mm9*$g!R  
  B (79)budget period 预算期间   .3cD.']%  
  B (80)budgetary control 预算控制   AR&l9R[{N  
  B (81)budgeted capacity 预算生产能力   8s-X H  
  B (82)burden 制造费用   VwK7\j V  
  B (83)business center 经营中心   $+Z2q<UT  
  B (84)business entity 营业个体   S-</(,E}|  
  B (85)business unit 经营单位   x-4d VKE*z  
 B (86)buy-out management 管理性购买产权   #C B Kt,  
  B (87)by-product 副产品 0[N1SY\lj  
  C (88)called-up share capital 催缴股本   `~41>mM%  
  C (89)capacity 生产能力   R\/tKZJjb  
  C (90)capacity ratios 生产能力比率   JeA_mtSQ|  
  C (91)capital 资本   lLglF4  
  C (92)capital assets pricing model资本资产计价模式   9|OOT[  
  C (93)capital commitment 承诺资本   YQD/vc~8G  
  C (94)capital employed 已运用的资本   )V*`(dn'zm  
  C (95)capital expenditure 资本支出   Uty0mc(  
  C (96)capital expenditureauthorization 资本支出核准   }qZ^S9  
  C (97)capital expenditure control 资本支出控制   GJHJ?^%  
  C (98)capital expenditure proposal资本支出申请   [qk c6sqo  
  C (99)capital funding planning 资本基金筹集计划   ?.beN[X  
  C (100)capital gain 资本收益   HW#@e kh  
  C (101)capital investment appraisal资本投资评估   ]v]:8>N  
  C (102)capital maintenance 资本保全   R| Uu  
  C (103)capital resource planning 资本资源计划   ap"pQ[t;  
  C (104)capital surplus 资本盈余   giW9b_  
  C (105)capital turnover 资本周转率   P.1Z@HC  
  C (106)card 记录卡   hb)C"q=  
  C (107)cash 现金   W{j(=<|<  
  C (108)cash account 现金账户   o& $lik  
  C (109)cash book 现金账薄   U%;E:|  
  C (110)cash cow 金牛产品   J6rWe  
  C (111)cash flow 现金流量   b' ~WS4xlD  
  C (112)cash discounted 现金贴现   bMv[.Z@v(  
  C (113)cash flow budget 现金流量预算   'R42N3|F  
  C (114)cash flow statement 现金流量表   &Mt0Qa[  
  C (115)cash ledger 现金分类账   Ae1b`%To  
  C (116)cash limit 现金限额   :1@jl2,  
  C (117)CCA 现时成本会计   6KD-nr{S  
  C (118)center 中心   \ (` C*d  
  C (119)changeover time 变更时间   4-$kc wA  
  C (120)chartered entity 特许经济个体   [k qO6U  
  C (121)cheque 支票   4p6T0II_$  
  C (122)cheque register 支票登记薄   F|o 1 r  
  C (123)coin analysis 零钱分类   x;LO{S4Z  
  C (124)classification 分类   G{Uqp'=G  
  C (125)clock card 工时卡   Vh]=sd<F  
  C (126)code 代码   H6`zzH0"  
  C (127)commitment accounting 承诺确认会计   Y@T$O<*  
  C (128)common cost 共同成本   OqmW lN.?  
  C (129)company limited byguarantee 有限担保责任公司   2^:iU{  
C (130)company limited shares 股份有限公司   NJOV!\k  
  C (131)competitive position 竞争能力状况   ;sz_W%-;@  
  C (132)concept 概念   N$.ls48a4-  
  C (133)conglomerate 跨行业企业   3Ljj|5.q  
  C (134)consistency concept 一致性概念   T eu.i   
  C (135)consolidated accounts 合并报表   dX[ Xe  
  C (136)consolidation accounting 合并会计   vu*9(t)EC  
  C (137)consortium 财团   ")nKFs5  
  C (138)contingency plan 应急计划   lE8_Q*ev  
  C (139)contingent liabilities 或有负债   Y/pK  
  C (140)continuous operation 连续生产    u bZ`Y$  
  C (141)contra 抵消   6wXy;!2  
  C (142)contract cost 合同成本   P\z1fscnK  
  C (143)contract costing 合同成本计算   3x z z* <  
  C (144)contribution 贡献毛益   ]"j%:fr  
  C (145)contribution centre 贡献中心   :R$v7{1  
  C (146)contribution chart 贡献图   `R  lWhdE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w]N;HlU  
  C (148)contribution to salesration 贡献毛益对销售比率   v3kT~uv  
  C (149)control 控制   M*~XpT3  
  C (150)control account 控制帐户   uv{*f)j/d  
  C (151)control limits 控制限度   r|/9'{!  
  C (152)controllability concept 可控制概念   (/t{z =  
  C (153)controllable cost 可控制成本   %+UTs 'I  
  C (154)conversion cost 加工成本   z(>:LX"xz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^1aY,6I:  
  C (156)corporate appraisal 公司评估   U<'z, Px6  
  C (157)corporate planning 公司计划   &b2@+/ F  
  C (158)corporate social reporting 公司社会报告   zn|O)"C  
  C (159)corporation 股份公司   ?,[$8V  
  C (160)cost 成本   `q1-yH0~4  
  C (161)cost account 成本帐户   m93{K7O2e  
  C (162)cost accounting 成本会计   {e0aH `me  
  C (163)cost accounting manual 成本手册   %z"$?Iv  
  C (164)cost accounts calendar 成本报表的日历时间   kY'C'9p  
  C (165)cost adjustment 成本调整   A v;NQt8ut  
  C (166)cost allocation 成本分配   <Oy2 JjY  
  C (167)cost apportionment 成本分摊   l SuNZY aO  
  C (168)cost attribution 成本归属   ]2|KG3t  
  C (169)cost audit 成本审计   ]J/;Xp  
  C (170)cost behaviour 成本性态   ~i>'3j0@k  
  C (171)cost benefit analysis 成本效益分析   m+ #G*  
  C (172)cost center 成本中心   blaXAqe  
  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