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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 z7Rcn r;  
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  1.audit   审计  0[!gk]p  
  2.attestation   鉴证 .vOpU4  
  3.credibility   可信赖程度 8apKp?~yW  
  4.audit of financial statements 财务报表审计 ZhbY, wJ,  
  5.agreed-upon procedures 执行商定程序 agxSb^ 8tF  
  6.high levels of assurance 高水平保证 d$pf[DJQo  
  7.compilation 编制 v!RB(T3  
  8.reliability 可靠性 VF!kr1n!  
  9.relevance 相关性 I`$I0  
  10.professional skepticism 职业谨慎 /glnJ3   
  11.objectivity 客观性 seV;f^-hR  
  12. professional competence 专业胜任能力 C(|T/rQ-  
  13.Senior/CPA-in-charge 项目经理 v"('_!  
  14.audit engagement letter 业务约定书 MoR-8vnJ  
  15.recurring audit 连续审计 AGJ=de.  
  16.the client 委托人  gl7vM  
  17.change CPA 更换注册会计 ?nGf Wx^  
  18.the existing CPA 现任注册会计师 soVZz3F  
  19.the successor CPA 后任注册会计师 $?A Uk  
  20.the preceding CPA前任注册会计师 DdS3<3]A  
  21.issue the audit report 出具审计报告 O<d?'{  
  22.expert 专家 ZRq}g:  
  23.the board of directors 董事会 bb :|1D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 X$h~d8@r  
  25.assess material misstatement risks评估重大错报风险 pQMpkAX  
  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 ~CdseSo 9  
  27.a general knowledge of —— 初步了解―――的情况 19-yM`O  
  28.a more knowledge of—— 进一步了解的情况 A&lgiR*ObT  
  29.the prior year‘s working papers 以前年度工作底稿 Q.E^9giC  
  30.minutes of meeting 会议纪要 |9"^s x  
  31.business risks 经营风险 KsU&<eQ  
  32.appropriateness 适当性 E0B2>V  
  33.accounting estimate 会计估计 t?H;iBrpxd  
  34.management representations 管理层声明 RJs G]`  
  35.going concern assumption 持续经营假设 K84c E  
  36.audit plan 审计计划 ^sn>p}Tg  
  37.significant audit areas 重点审计领域 -/2$P  
  38.error 错误 ! E#.WX  
  39.fraud舞弊 QV7c9)<]'}  
  40.modified or additional procedures 修改或追加审计程序 } 9s  
  41.misappropriation of assets 侵占资产 #|1QA3KzO  
  42.transactions without substance 虚假交易 =X5&au o  
  43.unusual pressures 异常压力 k:@Ls  
  44.the suspected noncompliance 涉嫌存在违法行为 8 ]MzOGB8  
  45.materialiy 重要性 k^\ &.63(  
  46.exceed the materiality level 超过重要性水平 $M<4B qr  
  47.approach the materiality level 接近重要性水平 \HEo8~TY  
  48.an acceptably low level 可接受水平 ^(JbJ@m/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -2ij;pkIW$  
  50.misstatements or omissions 错报或漏报 x,G6`|Hl  
  51.aggregate 总计 i[^lJ)[>N  
  52.subsequent events 期后事项 7b%Cl   
  53.adjust the financial statements 调整财务报表 +4nR&1z$  
  54.perform additional audit procedures 实施追加的审计程序 ~@?-|xLqQ  
  55.audit risk 审计风险 v]SE?xF{U  
  56.detection risk 检查风险 >^GCSPe  
  57.inappropriate audit opinion 不适当的审计意见 s1$#G!'  
  58.material misstatement 重大的错报 ugPI1'f  
  59.tolerable misstatement 可容忍错报 {,2_K6#  
  60.the acceptable level of detection risk 可接受的检查风险 "?&bh@P&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9v,8 OK)  
  62.simall business 小规模企业 {u6fa>R&$  
  63.accounting system 会计系统 LA%al @  
  64.test of control 控制测试 +ENW=N  
  65.walk-through test 穿行测试 =\7p0cq&*  
  66.communication 沟通 'J0s%m|j  
  67.flow chart 流程图 XJ/ kB8  
  68.reperformance of internal control 重新执行 m_I$"ge  
  69.audit evidence 审计证据 {^MAdC_  
  70.substantive procedures 实质性程序 !Lug5U}  
  71.assertions 认定 yzR=:0J  
  72.esistence 存在 oYErG] ,  
  73.occurrence 发生 Vzm+Ew _  
  74.completeness 完整性 Wc>)/y5$  
  75.rights and obligations 权利和义务 >Io7h#[u  
  76.valuation and allocation 计价和分摊 b<78K5'  
  77.cutoff 截止 <FT\u{9$  
  78.accuracy 准确性 q=i< vcw  
  79.classification 分类 !TZ/PqcE  
  80.inspection 检查 @W- f{V  
  81.supervision of counting 监盘 Qf(e'e  
  82.observation 观察 lj*913aFh  
  83.confirmation 函证 U (7P X`1  
  84.computation 计算 c7!`d.{90  
  85.analytical procedures 分析程序 P]{.e UB@c  
  86.vouch 核对 H).5xx[`  
  87.trace 追查 O t<%gj;^  
  88.audit sampling 审计抽样 uCS  
  89.error 误差 u3brb'Y+  
  90.expected error 预期误差 Q&Ahr  
  91.population 总体 V46[whL%r  
  92.sampling risk 抽样风险 %GiO1:t  
  93.non- sampling risk 非抽样风险 e"mfJY  
  94.sampling unit 抽样单位 1)Bi>X  
  95.statistical sampling 统计抽样 n(S-F g  
  96.tolerable error 可容忍误差 {;M/J  
  97.the risk of under reliance 信赖不足风险 J c^ozw  
  98.the risk of over reliance 信赖过度风险 iquGLwJ  
  99.the risk of incorrect rejection 误拒风险 `~TGVa`D  
  100. the risk of incorrect acceptance 误受风险 oHnpwU  
  101.working trial balance 试算平衡表 y'/9KrV T  
  102.index and cross-referencing 索引和交叉索引 (HKm2JuFG  
  103.cash receipt 现金收入 "0)G|pZI  
  104.cash disbursement 现金支出 SJ+-H83x  
  105.bank statement 银行对账单 4aKy]zPo E  
  106.bank reconciliation 银行存款余额调节表 o?+e_n=  
  107.balance sheet date 资产负债表日 o}Np}PE6  
  108.net realizable value 可变现净值 o e"ShhT  
  109.storeroom 仓库 d's`~HOU2  
  110.sale invoice 销售发票 nDw 9  
  111.price list 价目表 bA,D]  
  112.positive confirmation request 积极式询证函 7Apbi}")  
  113.negative confirmation request 消极式询证函 0EU4irMa  
  114.purchase requisition 请购单 4 jro4B`  
  115.receiving report 验收报告 /2cOZ1G;  
  116.gross margin 毛利 M'7x:Uw;  
  117.manufacturing overhead 制造费用 ^- Ji]5~  
  118.material requisition 领料单 Xrn~ ]P7  
  119.inventory-taking 存货盘点 S @($c'  
  120.bond certificate 债券 dL)5~V8s  
  121.stock certificate 股票 k]5L\]>y  
  122.audit report 审计报告 \Da$bJ  
  123.entity 被审计单位 %&(\dt&R1h  
  124.addressee of the audit report 审计报告的收件人 "ZW*O{  
  125.unqualified opinion 无保留意见 S-|$sV^cG  
  126.qualified opinion 保留意见 =@l5He.]&  
  127.disclaimer of opinion 无法表示意见 x%&V!L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R.;59s  
  A (2)absorbed overhead 已吸收制造费用 )6WU&0>AU8  
  A (3)absorption costing 吸收成本计算 a9Rh  
  A (4)account 账户,报表   7IH{5o\e  
  A (5)accounting postulate 会计假设   u\?u}t v  
  A (6)accounting series release 会计公告文件   D40VJ3TUc  
  A (7)accounting valuation 会计计价   ;\.&FMi  
  A (8)account sale 承销清单 /VkJ+%}+j  
  A (9)accountability concept 经营责任概念   S/jHyJ,  
  A (10)accountancy 会计职业   ]F! h~>  
  A (11)accountant 会计师   5]JXXdt  
  A (12)accounting 会计   Qz;" b!  
  A (13)agency cost 代理成本   zv@o- R$l  
  A (14)accounting bases 会计基础   2Y{9Df  
  A (15)accounting manual 会计手册   "&F/'';0}E  
  A (16)accounting period 会计期间   0IuU4h5Fr  
  A (17)accounting policies 会计方针   E;0"1 P|S  
  A (18)accounting rate of return 会计报酬率   C?k4<B7V  
  A (19)accounting reference date 会计参照日   "p\ KePc;@  
  A (20)accounting reference period 会计参照期间   J( 60eTwQ  
  A (21)accrual concept 应计概念   _`58G#z  
  A (22)accrual expenses 应计费用   Jo]g{GX[  
  A (23)acid test ration 速动比率(酸性测试比率)   T^t`H p  
  A (24)acquisition 购置   u"ow?[E  
  A (25)acquisition accounting 收购会计   Dl6zl6q?  
  A (26)activity based accounting 作业基础成本计算   9'M({/ 7y  
  A (27)adjusting events 调整事项   3:S"!F  
  A (28)administrative expenses 行政管理费   mi?Fy 0\  
  A (29)advice note 发货通知   bfgLU.1I  
  A (30)amortization 摊销   j^M@0o  
  A (31)analytical review 分析性检查   Emo]I[<&q  
  A (32)annual equivalent cost 年度等量成本法   .w&Z=YM  
  A (33)annual report and accounts 年度报告和报表   ^+&}:9Ml  
  A (34)appraisal cost 检验成本   $ a7^3  
  A (35)appropriation account 盈余分配账户   O^GTPYW  
  A (36)articles of association 公司章程细则   EBm\rM8  
  A (37)assets 资产   Zzs pE}  
  A (38)assets cover 资产保障   X8<ygci+.5  
  A (39)asset value per share 每股资产价值   1Cthi[ B  
  A (40)associated company 联营公司   "]% L{a P  
  A (41)attainable standard 可达标准   -xXM/3g1u  
oc.x1<Nd  
 A (42)attributable profit 可归属利润   }|;n[+}  
  A (43)audit 审计   ):\L#>:w  
  A (44)audit report 审计报告   aqlYB7  
  A (45)auditing standards 审计准则   =Ur/v'm  
  A (46)authorized share capital 额定股本   >:Ec   
  A (47)available hours 可用小时   &q+ %OPV  
  A (48)avoidable costs 可避免成本 "[G P)nC  
  B (49)back-to-back loan 易币贷款   #cA}B L!3  
  B (50)backflush accounting 倒退成本计算   <W1!n$V ]  
  B (51)bad debts 坏帐   3ul  
  B (52)bad debts ratio 坏帐比率   Wo%&,>]<H  
  B (53)bank charges 银行手续费   Ty5\zxC|  
  B (54)bank overdraft 银行透支   f3O3pIA  
  B (55)bank reconciliation 银行存款调节表   +VfJ: [q  
  B (56)bank statement 银行对账单   qe0@tKim  
  B (57)bankruptcy 破产   t}K?.To$  
  B (58)basis of apportionment 分摊基础   SU1, +7"  
  B (59)batch 批量   HV>Wf"1  
  B (60)batch costing 分批成本计算   cCwT0O#d  
  B (61)beta factor B(市场)风险因素   #Ew}@t9  
  B (62)bill 账单   [}Nfs3IlBw  
  B (63)bill of exchange 汇票   zOcMc{w0   
  B (64)bill of landing 提单   }9'rTLM  
  B (65)bill of materials 用料预计单   <[*s%9)'9  
  B (66)bill payable 应付票据   #nnP.t m  
  B (67)bill receivable 应收票据   = hpX2/]  
  B (68)bin card 存货记录卡   Yq.Omr!  
  B (69)bonus 红利   nBQG.3  
  B (70)book-keeping 薄记   RNPqW,B!0  
  B (71)Boston classification 波士顿分类   x;N?'"GP  
  B (72)breakeven chart 保本图   OLv(  
  B (73)breakeven point 保本点   tNtP+v-{  
  B (74)breaking-down time 复位时间   =|6IyL_N  
  B (75)budget 预算   s%Z3Zj(,8(  
  B (76)budget center 预算中心   b"J(u|Du`  
  B (77)budget cost allowance 预算成本折让   om(#P5cSM;  
  B (78)budget manual 预算手册   3Z`oI#-x  
  B (79)budget period 预算期间   4aGHks8Z,\  
  B (80)budgetary control 预算控制   +Q{jV^IT9  
  B (81)budgeted capacity 预算生产能力   &iuc4"'  
  B (82)burden 制造费用   3)=$BSC%  
  B (83)business center 经营中心   \aG>(Mr  
  B (84)business entity 营业个体   '&\km~&  
  B (85)business unit 经营单位   z19y>j  
 B (86)buy-out management 管理性购买产权   <K)^MLgN  
  B (87)by-product 副产品 |*!I(wm2i  
  C (88)called-up share capital 催缴股本   Hkpn/,D5  
  C (89)capacity 生产能力   %H:!/'45  
  C (90)capacity ratios 生产能力比率   X)Kd '6 zg  
  C (91)capital 资本   >XA#/K  
  C (92)capital assets pricing model资本资产计价模式   %lvSO/F+  
  C (93)capital commitment 承诺资本   [IMa0qs'  
  C (94)capital employed 已运用的资本   !X8:#a(  
  C (95)capital expenditure 资本支出   ;i1H {hB  
  C (96)capital expenditureauthorization 资本支出核准   .@R{T3 =Q  
  C (97)capital expenditure control 资本支出控制   Iu%S><'+  
  C (98)capital expenditure proposal资本支出申请   ( CEJg|,  
  C (99)capital funding planning 资本基金筹集计划   ]NN9FM.2b/  
  C (100)capital gain 资本收益   x3]es"4Q  
  C (101)capital investment appraisal资本投资评估   7Rq;V=2YV  
  C (102)capital maintenance 资本保全   9c<lFZb;  
  C (103)capital resource planning 资本资源计划   RTSg=    
  C (104)capital surplus 资本盈余   Hl]3F^{  
  C (105)capital turnover 资本周转率   1 Ocyrn  
  C (106)card 记录卡   bA1uh]oB  
  C (107)cash 现金   m"`&FA  
  C (108)cash account 现金账户   0,,x|g$TpT  
  C (109)cash book 现金账薄   s fazrz`h  
  C (110)cash cow 金牛产品   >0{{ loqq  
  C (111)cash flow 现金流量   U$qSMkj6RK  
  C (112)cash discounted 现金贴现    ;A1pqHr  
  C (113)cash flow budget 现金流量预算   TR]~r2z  
  C (114)cash flow statement 现金流量表   S=2-<R  
  C (115)cash ledger 现金分类账   'a*tee ^RS  
  C (116)cash limit 现金限额   1S<V,9(  
  C (117)CCA 现时成本会计   8hGp?Ihu  
  C (118)center 中心   J v'$6[?  
  C (119)changeover time 变更时间   (@mvNlc:  
  C (120)chartered entity 特许经济个体   *l^h;RSx  
  C (121)cheque 支票   ?> }bg  
  C (122)cheque register 支票登记薄   C;M.dd  
  C (123)coin analysis 零钱分类   GKSfr8US4  
  C (124)classification 分类   EG2NE,,r  
  C (125)clock card 工时卡   n a_Y<R`  
  C (126)code 代码   )9,9yd~SI  
  C (127)commitment accounting 承诺确认会计   lQY?!oj&q  
  C (128)common cost 共同成本   //Ck1cI#h  
  C (129)company limited byguarantee 有限担保责任公司   q@H?ohIH  
C (130)company limited shares 股份有限公司   "^yTH/m  
  C (131)competitive position 竞争能力状况   |lrLTI^a  
  C (132)concept 概念   7 i,}F|#8  
  C (133)conglomerate 跨行业企业   l}># p'$  
  C (134)consistency concept 一致性概念   pl%3RVpoc  
  C (135)consolidated accounts 合并报表   '*|Wi}0R  
  C (136)consolidation accounting 合并会计   XX#YiG4|J  
  C (137)consortium 财团   Ag^Cb'3X  
  C (138)contingency plan 应急计划   #toKT_  
  C (139)contingent liabilities 或有负债   =EgiV<6vcH  
  C (140)continuous operation 连续生产   tUH#%  
  C (141)contra 抵消   4#!NVI3t  
  C (142)contract cost 合同成本   1@im+ R?a  
  C (143)contract costing 合同成本计算   w-pdpbHV  
  C (144)contribution 贡献毛益   kK>PFk(  
  C (145)contribution centre 贡献中心   .|;`qU o  
  C (146)contribution chart 贡献图   XzIhFX6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "JT R5;`w  
  C (148)contribution to salesration 贡献毛益对销售比率   T]Pp\6ff  
  C (149)control 控制   ;JFy 8Rj  
  C (150)control account 控制帐户   |W<wPmW_{+  
  C (151)control limits 控制限度   fE8/tx](  
  C (152)controllability concept 可控制概念   .A//Q|ot!  
  C (153)controllable cost 可控制成本   I6ffp!^}Y  
  C (154)conversion cost 加工成本   :D`ghXj  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R&PQU/t)  
  C (156)corporate appraisal 公司评估   q4C$-W%rj  
  C (157)corporate planning 公司计划   k.NgE/;3  
  C (158)corporate social reporting 公司社会报告   <H::{  
  C (159)corporation 股份公司   wK!4:]rhG  
  C (160)cost 成本   ]W -l1  
  C (161)cost account 成本帐户   Xkk m~sM6  
  C (162)cost accounting 成本会计   Ox#%Dm2  
  C (163)cost accounting manual 成本手册   Yh\ } i  
  C (164)cost accounts calendar 成本报表的日历时间   (hEqh nnm`  
  C (165)cost adjustment 成本调整   HZ* <BjE:"  
  C (166)cost allocation 成本分配   ;9MsV.n  
  C (167)cost apportionment 成本分摊   epqX2`!V  
  C (168)cost attribution 成本归属   O'a Srjl  
  C (169)cost audit 成本审计   TL lR"L5  
  C (170)cost behaviour 成本性态   r~N0P|Tq  
  C (171)cost benefit analysis 成本效益分析   hosw :%  
  C (172)cost center 成本中心   &W)Lzpx8c  
  C (173)cost driver 成本动因
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