论坛风格切换切换到宽版
  • 1538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
!UD62yw~  
-uiZp !  
注会《审计》英语常用词汇 uKqN  
}(-R`.e;  
n]x4twZ  
  1.audit   审计 _y)#N<  
  2.attestation   鉴证 I<.3"F1}  
  3.credibility   可信赖程度 vZC2F  
  4.audit of financial statements 财务报表审计 Um\Nd#=:  
  5.agreed-upon procedures 执行商定程序  8^zI  
  6.high levels of assurance 高水平保证 HB\y [:E  
  7.compilation 编制 $.(>Sj1  
  8.reliability 可靠性 nD.4c-hd$q  
  9.relevance 相关性 Z\xR+3  
  10.professional skepticism 职业谨慎 DT(A~U<y  
  11.objectivity 客观性 r]km1SrS  
  12. professional competence 专业胜任能力 # 3uXgZi  
  13.Senior/CPA-in-charge 项目经理 7I`e5\ u  
  14.audit engagement letter 业务约定书 IBU(Hm1,  
  15.recurring audit 连续审计 KS'? DO  
  16.the client 委托人 $qy%Q]  
  17.change CPA 更换注册会计 r,i^-jv;  
  18.the existing CPA 现任注册会计师 E'$r#k:o  
  19.the successor CPA 后任注册会计师 !O)Ruwy  
  20.the preceding CPA前任注册会计师 qSMST mnQ  
  21.issue the audit report 出具审计报告 >i]r,j8!  
  22.expert 专家 4NwGP^ n  
  23.the board of directors 董事会 D< }KTyG]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A7-QOqST(  
  25.assess material misstatement risks评估重大错报风险 0<Px 2/  
  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 uKh),@JV  
  27.a general knowledge of —— 初步了解―――的情况 D(}v`q{Y  
  28.a more knowledge of—— 进一步了解的情况 ,g{`M]Ov  
  29.the prior year‘s working papers 以前年度工作底稿 B4GgR ,P@S  
  30.minutes of meeting 会议纪要 _=j0Y=/IF  
  31.business risks 经营风险 kwK<?\D  
  32.appropriateness 适当性 52K3N^RgR  
  33.accounting estimate 会计估计 'HkV_d[li  
  34.management representations 管理层声明 zF(I#|Vo  
  35.going concern assumption 持续经营假设 +|Xx=1_?BK  
  36.audit plan 审计计划 O} QTg  
  37.significant audit areas 重点审计领域 k5=0L_xc  
  38.error 错误 {DBgW},  
  39.fraud舞弊 lW?}jzuo  
  40.modified or additional procedures 修改或追加审计程序 sju. `f>-r  
  41.misappropriation of assets 侵占资产 Oh~J yrZy  
  42.transactions without substance 虚假交易 #+QwRmJdT!  
  43.unusual pressures 异常压力 ^ {-J Y  
  44.the suspected noncompliance 涉嫌存在违法行为 [Pby  d  
  45.materialiy 重要性 hI;tB6  
  46.exceed the materiality level 超过重要性水平 2>.B*P  
  47.approach the materiality level 接近重要性水平 ,#UaWq@7  
  48.an acceptably low level 可接受水平 xgL*O>l)  
  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 <y\>[7Y  
  50.misstatements or omissions 错报或漏报 LnxJFc:1K  
  51.aggregate 总计 lEAN Nu  
  52.subsequent events 期后事项 }Hrm/Ni  
  53.adjust the financial statements 调整财务报表 jUZ84Gm{  
  54.perform additional audit procedures 实施追加的审计程序 xg/3*rL  
  55.audit risk 审计风险 zOCru2 /  
  56.detection risk 检查风险 mE%H5&VSI  
  57.inappropriate audit opinion 不适当的审计意见 Bh"o{-$p8`  
  58.material misstatement 重大的错报  B@A3T8'  
  59.tolerable misstatement 可容忍错报 %[-D&flKC  
  60.the acceptable level of detection risk 可接受的检查风险 -2w\8]u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L/"XIMI*Xg  
  62.simall business 小规模企业 ' F?T4  
  63.accounting system 会计系统 5"c#O U  
  64.test of control 控制测试 c@~\ FUr  
  65.walk-through test 穿行测试 tqAh &TW3+  
  66.communication 沟通 55 Y BO$  
  67.flow chart 流程图 d11~ mU\  
  68.reperformance of internal control 重新执行 h:<p E L  
  69.audit evidence 审计证据 pz6fL=Xd  
  70.substantive procedures 实质性程序 xYRN~nr  
  71.assertions 认定 |(*ReQ?=  
  72.esistence 存在 ]P<u^ `{*  
  73.occurrence 发生 zdzTJiY2[Z  
  74.completeness 完整性 YbND2 i  
  75.rights and obligations 权利和义务 S j)&!  
  76.valuation and allocation 计价和分摊 /^G1wz2  
  77.cutoff 截止 g[0b>r7   
  78.accuracy 准确性 sikG}p0mx<  
  79.classification 分类 A|I7R -  
  80.inspection 检查 LS+ _y <v=  
  81.supervision of counting 监盘 ,H2[["1DH  
  82.observation 观察 D4ESo)15'  
  83.confirmation 函证 >93vMk~hU  
  84.computation 计算 /z>G= kA  
  85.analytical procedures 分析程序 H? Z5ex  
  86.vouch 核对 ?gY^,Ckj  
  87.trace 追查 y>3Zh5=  
  88.audit sampling 审计抽样 %]h5\%@w  
  89.error 误差 DFQp<Eq]7  
  90.expected error 预期误差 93$'PwWgiF  
  91.population 总体 G?jKm_ `L  
  92.sampling risk 抽样风险 <[@AMdS  
  93.non- sampling risk 非抽样风险 3J32W@}.K  
  94.sampling unit 抽样单位 oa?bOm  
  95.statistical sampling 统计抽样 R7r` (c!  
  96.tolerable error 可容忍误差 casva;  
  97.the risk of under reliance 信赖不足风险 %YlL-*7 L  
  98.the risk of over reliance 信赖过度风险 KbQ UA$gL=  
  99.the risk of incorrect rejection 误拒风险 GF*8(2h2  
  100. the risk of incorrect acceptance 误受风险 k(pI5N}pJZ  
  101.working trial balance 试算平衡表 [`BMi-WQ  
  102.index and cross-referencing 索引和交叉索引 f',n '  
  103.cash receipt 现金收入 ?{NP3  
  104.cash disbursement 现金支出 7#SXqyP[  
  105.bank statement 银行对账单 [fiB!G ]?  
  106.bank reconciliation 银行存款余额调节表 5 >S #ew  
  107.balance sheet date 资产负债表日 $l@n k@  
  108.net realizable value 可变现净值 !}<d6&!py  
  109.storeroom 仓库 HQw98/-_W  
  110.sale invoice 销售发票 RZ-=UIf  
  111.price list 价目表 Hm!ffqO_  
  112.positive confirmation request 积极式询证函 -~ \R.<+  
  113.negative confirmation request 消极式询证函 %4|*  
  114.purchase requisition 请购单 fb3(9  
  115.receiving report 验收报告 2a|9D \  
  116.gross margin 毛利  S<#>g s4  
  117.manufacturing overhead 制造费用 ``$Dgj[  
  118.material requisition 领料单 d]{wZ#x  
  119.inventory-taking 存货盘点 >?aPX C  
  120.bond certificate 债券 XP'<\  
  121.stock certificate 股票 o@*eC L=  
  122.audit report 审计报告 g X 75zso  
  123.entity 被审计单位 &TJMopVn  
  124.addressee of the audit report 审计报告的收件人 v._Q XcE  
  125.unqualified opinion 无保留意见 ?~X*\  
  126.qualified opinion 保留意见 'APtY;x^{  
  127.disclaimer of opinion 无法表示意见 3tzb@T  
  128.adverse opinion 否定意见
XHs>Q>`  
h\| ~Q.kG  
A (1)ABC 作业基础成本计算   h_#x@p  
  A (2)absorbed overhead 已吸收制造费用 v EppkS U1  
  A (3)absorption costing 吸收成本计算 oS6dcJHf  
  A (4)account 账户,报表   ;,2i1m0"  
  A (5)accounting postulate 会计假设   9'nM$ a  
  A (6)accounting series release 会计公告文件   aO8n\'bv  
  A (7)accounting valuation 会计计价   .' foS>W=t  
  A (8)account sale 承销清单 Wi7!J[ B  
  A (9)accountability concept 经营责任概念   :/UO3 c(  
  A (10)accountancy 会计职业   H@Yj  
  A (11)accountant 会计师   uq?((  
  A (12)accounting 会计   #gn{X!;-;  
  A (13)agency cost 代理成本   j3>0oe!  
  A (14)accounting bases 会计基础   5:y\ejU  
  A (15)accounting manual 会计手册   cj K\(b3  
  A (16)accounting period 会计期间   -' :;0  
  A (17)accounting policies 会计方针   .)=T1^[hI  
  A (18)accounting rate of return 会计报酬率   DEJ0<pnQr  
  A (19)accounting reference date 会计参照日   O?\UPNb:K  
  A (20)accounting reference period 会计参照期间   4SRjF$Bsz  
  A (21)accrual concept 应计概念   vd<r}3i*  
  A (22)accrual expenses 应计费用   "#}Uh  
  A (23)acid test ration 速动比率(酸性测试比率)   8xf]zM"Q  
  A (24)acquisition 购置   p G|-<6WY  
  A (25)acquisition accounting 收购会计   [0c7fH`8V  
  A (26)activity based accounting 作业基础成本计算   Ac^hZ.qPz  
  A (27)adjusting events 调整事项   QIl=Ho"c  
  A (28)administrative expenses 行政管理费   9dS<^E(ZF  
  A (29)advice note 发货通知   (sM$=M<$  
  A (30)amortization 摊销   0\tV@ 6p2=  
  A (31)analytical review 分析性检查   m q#8 [D  
  A (32)annual equivalent cost 年度等量成本法   oF'_x,0  
  A (33)annual report and accounts 年度报告和报表   <MK4# I1I  
  A (34)appraisal cost 检验成本   B ]*v{?<W  
  A (35)appropriation account 盈余分配账户   lU?8<X  
  A (36)articles of association 公司章程细则   Pgug!![  
  A (37)assets 资产   (F =/r] Q  
  A (38)assets cover 资产保障   `-_kOxe3  
  A (39)asset value per share 每股资产价值   b'AA*v,b  
  A (40)associated company 联营公司   unX mMSz(  
  A (41)attainable standard 可达标准   j(aok5:e  
vciO={M  
 A (42)attributable profit 可归属利润   (:Y0^  
  A (43)audit 审计   ,:[\h\5m  
  A (44)audit report 审计报告   >wSrllmj@  
  A (45)auditing standards 审计准则   \7V[G6'{  
  A (46)authorized share capital 额定股本   r0^*|+   
  A (47)available hours 可用小时   %"[`   
  A (48)avoidable costs 可避免成本 (#e,tu  
  B (49)back-to-back loan 易币贷款   ATRB9  
  B (50)backflush accounting 倒退成本计算   gn-@OmIs  
  B (51)bad debts 坏帐   3M^s EaUI  
  B (52)bad debts ratio 坏帐比率   m!Y4+KTwD`  
  B (53)bank charges 银行手续费   \]Bwib%h  
  B (54)bank overdraft 银行透支   shk yN  
  B (55)bank reconciliation 银行存款调节表   4H9mKR  
  B (56)bank statement 银行对账单   zrDcO~w  
  B (57)bankruptcy 破产   xaN[ru@  
  B (58)basis of apportionment 分摊基础   bU $f4J  
  B (59)batch 批量   Jb;@'o6  
  B (60)batch costing 分批成本计算   (e"\%p`  
  B (61)beta factor B(市场)风险因素   62.)fCQ^  
  B (62)bill 账单   _^ZBSx09)  
  B (63)bill of exchange 汇票   }1kZF{KD<[  
  B (64)bill of landing 提单   `8 Ann~Z|k  
  B (65)bill of materials 用料预计单   tD^$}u6  
  B (66)bill payable 应付票据   N({0"7  
  B (67)bill receivable 应收票据   X_HU?Q_N  
  B (68)bin card 存货记录卡   QZwZ4$jkiO  
  B (69)bonus 红利   g:oB j6$ q  
  B (70)book-keeping 薄记   4s@oj  
  B (71)Boston classification 波士顿分类   QnJd}(yN  
  B (72)breakeven chart 保本图   f7_V ]  
  B (73)breakeven point 保本点   r}S>t~p:  
  B (74)breaking-down time 复位时间   ~'#yH#o  
  B (75)budget 预算   @f!r"P]  
  B (76)budget center 预算中心   =D3K})&  
  B (77)budget cost allowance 预算成本折让   r=gF&Og,?  
  B (78)budget manual 预算手册   /1BqC3]tL  
  B (79)budget period 预算期间   \x=j  
  B (80)budgetary control 预算控制   ]q`'l_O  
  B (81)budgeted capacity 预算生产能力   'ZFbyt Q2  
  B (82)burden 制造费用   pgw_F  
  B (83)business center 经营中心   0/5{v6_rG  
  B (84)business entity 营业个体   b3.}m[]  
  B (85)business unit 经营单位   [QDM_n  
 B (86)buy-out management 管理性购买产权   s&d!+-\6_  
  B (87)by-product 副产品 dbG902dR  
  C (88)called-up share capital 催缴股本   !sVW0JSh  
  C (89)capacity 生产能力    9dCf@5]  
  C (90)capacity ratios 生产能力比率   jdf3XTw  
  C (91)capital 资本   [;Y*f,UG_-  
  C (92)capital assets pricing model资本资产计价模式   *{!E`),FX  
  C (93)capital commitment 承诺资本   GZ1c~uAu  
  C (94)capital employed 已运用的资本   [R0E4A?M  
  C (95)capital expenditure 资本支出   " ?=$(7uc  
  C (96)capital expenditureauthorization 资本支出核准   .+A2\F.^  
  C (97)capital expenditure control 资本支出控制    myOdf'=  
  C (98)capital expenditure proposal资本支出申请   /l` " @  
  C (99)capital funding planning 资本基金筹集计划   Mi<l;ZP  
  C (100)capital gain 资本收益   SG@E*yT1  
  C (101)capital investment appraisal资本投资评估   R ~?9+  
  C (102)capital maintenance 资本保全   VQ7A"&hh  
  C (103)capital resource planning 资本资源计划   Yln[ZmK9g  
  C (104)capital surplus 资本盈余   e ~ %=H 0n  
  C (105)capital turnover 资本周转率   ePo :::  
  C (106)card 记录卡   :h8-y&;  
  C (107)cash 现金   [:MFx6  
  C (108)cash account 现金账户   }X9G(`N(}  
  C (109)cash book 现金账薄   W`F?j-4  
  C (110)cash cow 金牛产品   KY+BXGW*  
  C (111)cash flow 现金流量   \C kb:  
  C (112)cash discounted 现金贴现   G%MdZg&i  
  C (113)cash flow budget 现金流量预算   b^q%p1  
  C (114)cash flow statement 现金流量表   "IJ 9vXI  
  C (115)cash ledger 现金分类账   ==npFjB  
  C (116)cash limit 现金限额   U>hpYqf_  
  C (117)CCA 现时成本会计   LMRq.wxbbB  
  C (118)center 中心   Gt$PBlq0  
  C (119)changeover time 变更时间   F;8 Uvj  
  C (120)chartered entity 特许经济个体   ]sD lZJX<M  
  C (121)cheque 支票   06NW2A%wv  
  C (122)cheque register 支票登记薄   }q g.Go  
  C (123)coin analysis 零钱分类   FO:k >F  
  C (124)classification 分类   tHmV4H$  
  C (125)clock card 工时卡   QV>hQ]L  
  C (126)code 代码   8SN4E  
  C (127)commitment accounting 承诺确认会计   `zOn(6B;U  
  C (128)common cost 共同成本   -5y=K40  
  C (129)company limited byguarantee 有限担保责任公司   y4%[^g~-  
C (130)company limited shares 股份有限公司   %?PRBE'}'  
  C (131)competitive position 竞争能力状况   " +A8w  
  C (132)concept 概念   _F`RwBOjs  
  C (133)conglomerate 跨行业企业   /Jc54d  
  C (134)consistency concept 一致性概念   M.K%;j`  
  C (135)consolidated accounts 合并报表   UIo jXR<  
  C (136)consolidation accounting 合并会计   8Z>=sUMQ  
  C (137)consortium 财团   F.iJz4ya_  
  C (138)contingency plan 应急计划   &%;K_asV;  
  C (139)contingent liabilities 或有负债   !h70<Q^  
  C (140)continuous operation 连续生产   Z$y~:bz  
  C (141)contra 抵消   }8dS[-.  
  C (142)contract cost 合同成本   ZjveXrx  
  C (143)contract costing 合同成本计算   W[qQDn!r  
  C (144)contribution 贡献毛益   fzr0dcNgM  
  C (145)contribution centre 贡献中心   P;K < P  
  C (146)contribution chart 贡献图   ]SL0Mn g8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j4+kL4M@H  
  C (148)contribution to salesration 贡献毛益对销售比率   H'?dsc  
  C (149)control 控制   <xh";seL  
  C (150)control account 控制帐户   c ^7QiTt_  
  C (151)control limits 控制限度   64l(ru<  
  C (152)controllability concept 可控制概念   bG/[mZpRT  
  C (153)controllable cost 可控制成本   M,g$  
  C (154)conversion cost 加工成本   "$U!1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   h 6juX'V  
  C (156)corporate appraisal 公司评估   p9gX$-!pbG  
  C (157)corporate planning 公司计划   lr9s`>9  
  C (158)corporate social reporting 公司社会报告   0[R7HX-@  
  C (159)corporation 股份公司   fBnlB_}e  
  C (160)cost 成本   lj 2OOU{  
  C (161)cost account 成本帐户   &6^QFqqW`-  
  C (162)cost accounting 成本会计   ~#|Pe1Y  
  C (163)cost accounting manual 成本手册   '7UIzk|  
  C (164)cost accounts calendar 成本报表的日历时间   6XI$ o,{  
  C (165)cost adjustment 成本调整   RP%7M8V){B  
  C (166)cost allocation 成本分配   wqAj=1M\  
  C (167)cost apportionment 成本分摊   }5=tUfh)]'  
  C (168)cost attribution 成本归属   h[oI/X  
  C (169)cost audit 成本审计   x%%OgO +>  
  C (170)cost behaviour 成本性态   N _|tw  
  C (171)cost benefit analysis 成本效益分析   WoWmmZ  
  C (172)cost center 成本中心   L~HL*~#d  
  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