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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 %~y>9K  
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  1.audit   审计 & +*OV:[;  
  2.attestation   鉴证 UoPY:(?;i  
  3.credibility   可信赖程度 ?^M,Mt  
  4.audit of financial statements 财务报表审计 dI&Q5M8  
  5.agreed-upon procedures 执行商定程序 '&'m# H*:  
  6.high levels of assurance 高水平保证 JXM]tV   
  7.compilation 编制 yIrJaS-  
  8.reliability 可靠性 &w#!   
  9.relevance 相关性 Fs].Fa  
  10.professional skepticism 职业谨慎 [:FiA?O]  
  11.objectivity 客观性 u*TC8! n  
  12. professional competence 专业胜任能力 fx(h fz  
  13.Senior/CPA-in-charge 项目经理 !?(7g2NP)  
  14.audit engagement letter 业务约定书 4(|yl^w  
  15.recurring audit 连续审计 tq}45{FH3  
  16.the client 委托人 -(t7 >s  
  17.change CPA 更换注册会计 -^546 7  
  18.the existing CPA 现任注册会计师 <S041KF.{6  
  19.the successor CPA 后任注册会计师 i'7+ ?YL  
  20.the preceding CPA前任注册会计师 Qr9;CVW  
  21.issue the audit report 出具审计报告 t* =[RS*  
  22.expert 专家 '*`#xNu[  
  23.the board of directors 董事会 Y}1c>5{bE  
  24.knowledge of the entity‘ s business 了解被审计单位情况 bh <;px-  
  25.assess material misstatement risks评估重大错报风险 ]S% (l,  
  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 e=WjFnK[x7  
  27.a general knowledge of —— 初步了解―――的情况 qh:Bc$S  
  28.a more knowledge of—— 进一步了解的情况 Aeb(b+=  
  29.the prior year‘s working papers 以前年度工作底稿 sVK?sBs]  
  30.minutes of meeting 会议纪要 p,goYF??  
  31.business risks 经营风险 j/z=<jA  
  32.appropriateness 适当性 oojl"j4  
  33.accounting estimate 会计估计 lI 4tW=  
  34.management representations 管理层声明 pL5cw=  
  35.going concern assumption 持续经营假设 mAtqF %V  
  36.audit plan 审计计划 D2?H"PH  
  37.significant audit areas 重点审计领域 y=Kqv^  
  38.error 错误 $2Whb!7Z(  
  39.fraud舞弊 pA6KiY&  
  40.modified or additional procedures 修改或追加审计程序 jYFJk&c  
  41.misappropriation of assets 侵占资产 R qtBz3v  
  42.transactions without substance 虚假交易 I I+y  
  43.unusual pressures 异常压力 Lr:Qc#2  
  44.the suspected noncompliance 涉嫌存在违法行为 r<ucHRO#  
  45.materialiy 重要性 <Gi%+I@szl  
  46.exceed the materiality level 超过重要性水平 n4 /Wd?#`  
  47.approach the materiality level 接近重要性水平 A~2)ZdAN  
  48.an acceptably low level 可接受水平 ~w+I2oS$  
  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 >ESVHPj]  
  50.misstatements or omissions 错报或漏报 P[ 2!D)A  
  51.aggregate 总计 e @Lxduq  
  52.subsequent events 期后事项 IT1YF.i  
  53.adjust the financial statements 调整财务报表 (-21h0N[V  
  54.perform additional audit procedures 实施追加的审计程序 (?fU l$q\  
  55.audit risk 审计风险 Y%.o TB&  
  56.detection risk 检查风险 |oi+|r  
  57.inappropriate audit opinion 不适当的审计意见 U`%t&7)  
  58.material misstatement 重大的错报 D\AVZ76F1  
  59.tolerable misstatement 可容忍错报 9{*{Ba  
  60.the acceptable level of detection risk 可接受的检查风险 N/bOl~!y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 STp9Gh-  
  62.simall business 小规模企业 V4n~Z+k  
  63.accounting system 会计系统 C9!t&<\ }  
  64.test of control 控制测试 @-'a{hBR  
  65.walk-through test 穿行测试 "lI-/ G  
  66.communication 沟通 z uV%`n  
  67.flow chart 流程图 :A8}x=K  
  68.reperformance of internal control 重新执行 %_ibe  
  69.audit evidence 审计证据 C#kE{Qw10r  
  70.substantive procedures 实质性程序 YYv0cV{E  
  71.assertions 认定 >R+-mP!nj  
  72.esistence 存在 |9#q7kM  
  73.occurrence 发生 >A$L&8'C  
  74.completeness 完整性 \Ii{s n9  
  75.rights and obligations 权利和义务 |ia5Mr"t  
  76.valuation and allocation 计价和分摊 h2 ROQKL"B  
  77.cutoff 截止 }a7d(7  
  78.accuracy 准确性 #ibwD:{  
  79.classification 分类 BNfj0e5b  
  80.inspection 检查 m,k 0 h%  
  81.supervision of counting 监盘 /4G1,T_,  
  82.observation 观察 =AIFu\9#a`  
  83.confirmation 函证 ~_ \Ra%  
  84.computation 计算 U.e!:f4{  
  85.analytical procedures 分析程序 P `biHs8O  
  86.vouch 核对 W,xdj!^t  
  87.trace 追查 %Mda<3P  
  88.audit sampling 审计抽样 r#sg5aS7O|  
  89.error 误差 ^kKLi  
  90.expected error 预期误差 A2|Bbqd  
  91.population 总体 )A8#cY!<  
  92.sampling risk 抽样风险 * Gg7(cnpw  
  93.non- sampling risk 非抽样风险 Lce,]z\ _  
  94.sampling unit 抽样单位 qyz%9 9  
  95.statistical sampling 统计抽样 n-Iz!;q  
  96.tolerable error 可容忍误差 _:r8UVAT.  
  97.the risk of under reliance 信赖不足风险 v$y\X3)mB  
  98.the risk of over reliance 信赖过度风险 @t%da^-HS"  
  99.the risk of incorrect rejection 误拒风险 -9b=-K.y  
  100. the risk of incorrect acceptance 误受风险 _3`G ZeGV  
  101.working trial balance 试算平衡表 kL'4m  
  102.index and cross-referencing 索引和交叉索引 K4Q{U@ZJ  
  103.cash receipt 现金收入 d@ZDIy  
  104.cash disbursement 现金支出 f 2WVg;Z  
  105.bank statement 银行对账单 SZWNN#w60?  
  106.bank reconciliation 银行存款余额调节表 )Te\6qM  
  107.balance sheet date 资产负债表日 <Wn~s=  
  108.net realizable value 可变现净值 o?baiOkH  
  109.storeroom 仓库 7{#p'.nc5  
  110.sale invoice 销售发票 D!`[fjs6A  
  111.price list 价目表 uw+nll*W%  
  112.positive confirmation request 积极式询证函 u$\.aWol  
  113.negative confirmation request 消极式询证函 ,U{dqw8E{  
  114.purchase requisition 请购单 ;jzJ6~<  
  115.receiving report 验收报告 Et0gPX-  
  116.gross margin 毛利 A;co1,]gR  
  117.manufacturing overhead 制造费用 | .jWz.c  
  118.material requisition 领料单 vMzL+D2)  
  119.inventory-taking 存货盘点 +~V% R{h  
  120.bond certificate 债券 /@`"&@W'  
  121.stock certificate 股票 Zu x L2W  
  122.audit report 审计报告 d n h qg3Y  
  123.entity 被审计单位 ? NoNg^Of  
  124.addressee of the audit report 审计报告的收件人 QbJ7$ ,4  
  125.unqualified opinion 无保留意见 OX;bA^+}P  
  126.qualified opinion 保留意见 $<-a>~^Tp  
  127.disclaimer of opinion 无法表示意见 MT{1/A;`)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nAP*w6m0j  
  A (2)absorbed overhead 已吸收制造费用 zZ[kU1Fyv  
  A (3)absorption costing 吸收成本计算 W? G4>zA  
  A (4)account 账户,报表   WL+EpNKSf  
  A (5)accounting postulate 会计假设   !zK"y[V  
  A (6)accounting series release 会计公告文件    gW~YB2 $  
  A (7)accounting valuation 会计计价   [Q T ;~5  
  A (8)account sale 承销清单 ( #dR\Di  
  A (9)accountability concept 经营责任概念   \;XJ$~>  
  A (10)accountancy 会计职业   [vr"FLM|9  
  A (11)accountant 会计师   =d;a1AO{&  
  A (12)accounting 会计   )v(rEY  
  A (13)agency cost 代理成本   `Am|9LOT  
  A (14)accounting bases 会计基础   1feVFRx'  
  A (15)accounting manual 会计手册   2m$C;j!D  
  A (16)accounting period 会计期间   $?ss5: S  
  A (17)accounting policies 会计方针   ~=yU%5 s@  
  A (18)accounting rate of return 会计报酬率   f#c}}>V8  
  A (19)accounting reference date 会计参照日   gYt=_+-  
  A (20)accounting reference period 会计参照期间   m+M^we*R  
  A (21)accrual concept 应计概念   1#Vd)vSP  
  A (22)accrual expenses 应计费用   $}4ao2  
  A (23)acid test ration 速动比率(酸性测试比率)   }X9 &!A8z  
  A (24)acquisition 购置   >_Tyzl>z  
  A (25)acquisition accounting 收购会计   Da<`| l  
  A (26)activity based accounting 作业基础成本计算   Af\@J6viF7  
  A (27)adjusting events 调整事项   5B%KiE&p  
  A (28)administrative expenses 行政管理费   fhg '4FO  
  A (29)advice note 发货通知   oyiG04H&  
  A (30)amortization 摊销   6EY\  
  A (31)analytical review 分析性检查   b0 }dy\dnQ  
  A (32)annual equivalent cost 年度等量成本法   %]F/!n  
  A (33)annual report and accounts 年度报告和报表   WReHep  
  A (34)appraisal cost 检验成本   \6AM?}v  
  A (35)appropriation account 盈余分配账户   \FO`WUAF  
  A (36)articles of association 公司章程细则   uBG!R#T  
  A (37)assets 资产   jct=Nee|  
  A (38)assets cover 资产保障   b|V <Kp  
  A (39)asset value per share 每股资产价值   V1,p<>9  
  A (40)associated company 联营公司   /{j._4c  
  A (41)attainable standard 可达标准   z}SJ~WY'[  
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 A (42)attributable profit 可归属利润   BuvnY  
  A (43)audit 审计   [VX5r1-F  
  A (44)audit report 审计报告   otaR A  
  A (45)auditing standards 审计准则   _gH$ ,.j/  
  A (46)authorized share capital 额定股本   oHfr glGX  
  A (47)available hours 可用小时   `j3 OFC{7E  
  A (48)avoidable costs 可避免成本 QUkP&sz  
  B (49)back-to-back loan 易币贷款   g\B ? |%  
  B (50)backflush accounting 倒退成本计算   F^.]g@g.|  
  B (51)bad debts 坏帐   ;Mmu}  
  B (52)bad debts ratio 坏帐比率   ]fDb|s48  
  B (53)bank charges 银行手续费    "O# V/(  
  B (54)bank overdraft 银行透支   X#by Dg  
  B (55)bank reconciliation 银行存款调节表   8@doKOA~T  
  B (56)bank statement 银行对账单   jp "Q[gR##  
  B (57)bankruptcy 破产   ]*MVC/R,  
  B (58)basis of apportionment 分摊基础   p/eaO{6 6  
  B (59)batch 批量   t!xdKX& }  
  B (60)batch costing 分批成本计算   4YY!oDN:  
  B (61)beta factor B(市场)风险因素   GfSD% "  
  B (62)bill 账单   P];0,;nF  
  B (63)bill of exchange 汇票   Ne;0fk O  
  B (64)bill of landing 提单   2WLLI8  
  B (65)bill of materials 用料预计单   Y9-F\t=~  
  B (66)bill payable 应付票据   0`V=x+*,  
  B (67)bill receivable 应收票据   .(8 V  
  B (68)bin card 存货记录卡   %Cj_z  
  B (69)bonus 红利   xxg/vaQt=s  
  B (70)book-keeping 薄记   : ^p aI  
  B (71)Boston classification 波士顿分类   - G7)Y:  
  B (72)breakeven chart 保本图   UvU@3[fw  
  B (73)breakeven point 保本点   ^?0'\Z  
  B (74)breaking-down time 复位时间   $v_&j E  
  B (75)budget 预算   iD cYyNE  
  B (76)budget center 预算中心   c om4@NK  
  B (77)budget cost allowance 预算成本折让   3_9CREZCl  
  B (78)budget manual 预算手册   HNc/p4z  
  B (79)budget period 预算期间   O46v  
  B (80)budgetary control 预算控制   _PGd\>Ve  
  B (81)budgeted capacity 预算生产能力   UlNiH  
  B (82)burden 制造费用   J8@.qC'!  
  B (83)business center 经营中心   ;K7kBp\d  
  B (84)business entity 营业个体   Kwm_Y5`A  
  B (85)business unit 经营单位   _Wk*h}x  
 B (86)buy-out management 管理性购买产权   -ON-0L  
  B (87)by-product 副产品 FSz<R*2  
  C (88)called-up share capital 催缴股本   ;"#yHP`  
  C (89)capacity 生产能力   mJ( ElDG  
  C (90)capacity ratios 生产能力比率   hi(e%da  
  C (91)capital 资本   eB_r.R{  
  C (92)capital assets pricing model资本资产计价模式   " 1XTgCu\  
  C (93)capital commitment 承诺资本   2yFT` 5+H4  
  C (94)capital employed 已运用的资本   W2v'2qAs  
  C (95)capital expenditure 资本支出   d@$bPQQ$,  
  C (96)capital expenditureauthorization 资本支出核准   3P>1-=  
  C (97)capital expenditure control 资本支出控制   )}"`$6:k`  
  C (98)capital expenditure proposal资本支出申请   S[hyN7sI  
  C (99)capital funding planning 资本基金筹集计划   r| ]YS6  
  C (100)capital gain 资本收益   (~bx%  
  C (101)capital investment appraisal资本投资评估   _NwHT`O[  
  C (102)capital maintenance 资本保全   Zv@ Fr9m  
  C (103)capital resource planning 资本资源计划   aO(iKlZ$  
  C (104)capital surplus 资本盈余   H2Z e\c  
  C (105)capital turnover 资本周转率   O0 Uh  
  C (106)card 记录卡   $B<:SuV#  
  C (107)cash 现金   0WKS  
  C (108)cash account 现金账户   IsJx5GO  
  C (109)cash book 现金账薄   n'q:L(`M  
  C (110)cash cow 金牛产品   sSwY!";  
  C (111)cash flow 现金流量   G9am}qr  
  C (112)cash discounted 现金贴现   bWlY Q  
  C (113)cash flow budget 现金流量预算   yZm= #.f  
  C (114)cash flow statement 现金流量表   SYf1dbc..u  
  C (115)cash ledger 现金分类账   j_h:_D4  
  C (116)cash limit 现金限额   Q@PDhISa  
  C (117)CCA 现时成本会计   NOkgG0Z  
  C (118)center 中心   T>b"Gj /  
  C (119)changeover time 变更时间   &Ruq8n<  
  C (120)chartered entity 特许经济个体   Nmt~1.J  
  C (121)cheque 支票   D:IG;Rsc  
  C (122)cheque register 支票登记薄   $%'3w~h`  
  C (123)coin analysis 零钱分类   '+vmC*-I(  
  C (124)classification 分类   @OFx nF`  
  C (125)clock card 工时卡   xsPt  
  C (126)code 代码   {,*vMQ<^  
  C (127)commitment accounting 承诺确认会计   -])=\n!=  
  C (128)common cost 共同成本   Q (q&(/  
  C (129)company limited byguarantee 有限担保责任公司   );q~TZ[Do  
C (130)company limited shares 股份有限公司   eV(9I v[  
  C (131)competitive position 竞争能力状况   KUm?gFh  
  C (132)concept 概念   lsOfpJ  
  C (133)conglomerate 跨行业企业   4 83rU  
  C (134)consistency concept 一致性概念   $?k]KD  
  C (135)consolidated accounts 合并报表   Q[q`)~|  
  C (136)consolidation accounting 合并会计   [.Kp/,JY  
  C (137)consortium 财团   IFS_DW  
  C (138)contingency plan 应急计划   y5O &9Ckw  
  C (139)contingent liabilities 或有负债   9 6#]P  
  C (140)continuous operation 连续生产   5F ^VvzNn  
  C (141)contra 抵消   :-Py0{s  
  C (142)contract cost 合同成本   gGMQRRq  
  C (143)contract costing 合同成本计算   H|wP8uQC  
  C (144)contribution 贡献毛益   H=f| X<8  
  C (145)contribution centre 贡献中心   9_O4 yT L  
  C (146)contribution chart 贡献图   flFdoEV.U)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   wT::b V{  
  C (148)contribution to salesration 贡献毛益对销售比率   y*vSt^  
  C (149)control 控制    NzP71t+  
  C (150)control account 控制帐户   VK1B}5/  
  C (151)control limits 控制限度   ozRTY9S _;  
  C (152)controllability concept 可控制概念   'D ?o^  
  C (153)controllable cost 可控制成本   u ij^tN %  
  C (154)conversion cost 加工成本   `a|&aj0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U{hu7  
  C (156)corporate appraisal 公司评估   %6 0 OS3  
  C (157)corporate planning 公司计划   ^sLx3a  
  C (158)corporate social reporting 公司社会报告   0zq'Nf?#3  
  C (159)corporation 股份公司   k_0@,b 3  
  C (160)cost 成本    xV5UaD<  
  C (161)cost account 成本帐户   G,|!&=Pe|E  
  C (162)cost accounting 成本会计   Ws@'2i\;  
  C (163)cost accounting manual 成本手册   V\<2oG  
  C (164)cost accounts calendar 成本报表的日历时间   sEdz`F  
  C (165)cost adjustment 成本调整   $%cc[[/U  
  C (166)cost allocation 成本分配   cpltTJFg  
  C (167)cost apportionment 成本分摊   "ya xHd  
  C (168)cost attribution 成本归属   Q,xL8i M,  
  C (169)cost audit 成本审计   crP2jF!  
  C (170)cost behaviour 成本性态   &R_7]f+%)  
  C (171)cost benefit analysis 成本效益分析   m3lz#Pm'0  
  C (172)cost center 成本中心   7 D#y  
  C (173)cost driver 成本动因
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