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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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@BB,i /  
注会《审计》英语常用词汇 Bv |jo&0n  
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  1.audit   审计 >.k@!*  
  2.attestation   鉴证 1W6n[Xg  
  3.credibility   可信赖程度 U4mh!  
  4.audit of financial statements 财务报表审计 'nmYB:&!  
  5.agreed-upon procedures 执行商定程序 R &-W_v+  
  6.high levels of assurance 高水平保证 )}zA,FOA*  
  7.compilation 编制 &bOodkOb  
  8.reliability 可靠性 !513rNO  
  9.relevance 相关性 *{4{<O<4  
  10.professional skepticism 职业谨慎 "_% 0|;  
  11.objectivity 客观性 &caO*R<#J}  
  12. professional competence 专业胜任能力 N#xM_Mpt  
  13.Senior/CPA-in-charge 项目经理 F4aJr%!\6S  
  14.audit engagement letter 业务约定书 U:5*i  
  15.recurring audit 连续审计 XTn{1[.O  
  16.the client 委托人 \-`oFe"  
  17.change CPA 更换注册会计 A.'`FtV  
  18.the existing CPA 现任注册会计师 ;R- z3C  
  19.the successor CPA 后任注册会计师 ,y{fqa4  
  20.the preceding CPA前任注册会计师 -7Y'6''~W.  
  21.issue the audit report 出具审计报告 p%M(G#gOgP  
  22.expert 专家 G){1`gAhNJ  
  23.the board of directors 董事会 eJwii  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zDQ\PZ~  
  25.assess material misstatement risks评估重大错报风险 1>O0Iu  
  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 _o=`-iy9  
  27.a general knowledge of —— 初步了解―――的情况 ",,qFM!  
  28.a more knowledge of—— 进一步了解的情况 ?;r7j V/`j  
  29.the prior year‘s working papers 以前年度工作底稿 Q*{H]  
  30.minutes of meeting 会议纪要 -iZjs  
  31.business risks 经营风险 W3{5Do.h  
  32.appropriateness 适当性 )8A=yrTIT  
  33.accounting estimate 会计估计 u BW  
  34.management representations 管理层声明 66y,{t  
  35.going concern assumption 持续经营假设 =<tJAoVV  
  36.audit plan 审计计划 =_~'G^`tu  
  37.significant audit areas 重点审计领域 mm9S#Ya  
  38.error 错误 dT-O8  
  39.fraud舞弊 6T'43h. :  
  40.modified or additional procedures 修改或追加审计程序 "r `6c 0Z  
  41.misappropriation of assets 侵占资产 y`P7LC  
  42.transactions without substance 虚假交易 ,C12SM*@  
  43.unusual pressures 异常压力 ? wiq 3f6  
  44.the suspected noncompliance 涉嫌存在违法行为 \=: g$_l  
  45.materialiy 重要性 98%a)s)(a  
  46.exceed the materiality level 超过重要性水平 ,;- cz-,  
  47.approach the materiality level 接近重要性水平 Sv]"Y/N  
  48.an acceptably low level 可接受水平 :r|P?;t(  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b*%WAVt 2T  
  50.misstatements or omissions 错报或漏报 fJ+E46|4  
  51.aggregate 总计 ]KII?{ <k  
  52.subsequent events 期后事项 V:$ 1o  
  53.adjust the financial statements 调整财务报表 <P)%Ms  
  54.perform additional audit procedures 实施追加的审计程序 %Zi,nHg8  
  55.audit risk 审计风险 Q?'W >^*J  
  56.detection risk 检查风险 WlJRKM2  
  57.inappropriate audit opinion 不适当的审计意见 }&^bR)=  
  58.material misstatement 重大的错报 !QzMeN;D  
  59.tolerable misstatement 可容忍错报 }t{^*(  
  60.the acceptable level of detection risk 可接受的检查风险 bsS| !KT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 JL*]9$o  
  62.simall business 小规模企业 Dl!' _u  
  63.accounting system 会计系统 6Yi,%#  
  64.test of control 控制测试 78}%{7YY  
  65.walk-through test 穿行测试 :<|fZa4!"  
  66.communication 沟通 lu(Omds+  
  67.flow chart 流程图 \fGYJ37  
  68.reperformance of internal control 重新执行 f#JF5>o  
  69.audit evidence 审计证据 M)It(K8R  
  70.substantive procedures 实质性程序 mi3q1npb7[  
  71.assertions 认定 1JY90l$ME  
  72.esistence 存在 }T(q"Vf~  
  73.occurrence 发生 >?\ !k c  
  74.completeness 完整性 ?q8g<-?  
  75.rights and obligations 权利和义务  6}ewBAq%  
  76.valuation and allocation 计价和分摊 HAOrwJFqU  
  77.cutoff 截止 mTu9'/$(  
  78.accuracy 准确性 kxiyF$ 9  
  79.classification 分类 G5@@m-  
  80.inspection 检查 1>*<K/\qg  
  81.supervision of counting 监盘 NQ{Z   
  82.observation 观察 B,qZwc|  
  83.confirmation 函证 {+59 YO  
  84.computation 计算 CHSD 8D  
  85.analytical procedures 分析程序 HCZ%DBU96  
  86.vouch 核对 'r3}=z4Y  
  87.trace 追查 B#lj8I^|  
  88.audit sampling 审计抽样 /60=N `i  
  89.error 误差 v\T1,Z@N^  
  90.expected error 预期误差 X=}0+W  
  91.population 总体 Z%d4V<fn  
  92.sampling risk 抽样风险 zm.sX~j  
  93.non- sampling risk 非抽样风险 J*k =|+[  
  94.sampling unit 抽样单位 "K=)J'/n  
  95.statistical sampling 统计抽样 rW .0_*  
  96.tolerable error 可容忍误差 %6?}gc_  
  97.the risk of under reliance 信赖不足风险 e=$xn3)McY  
  98.the risk of over reliance 信赖过度风险 s_+XSH[=f  
  99.the risk of incorrect rejection 误拒风险 )W#g@V)>  
  100. the risk of incorrect acceptance 误受风险 ImW~Jy  
  101.working trial balance 试算平衡表 `{[C4]Ew/  
  102.index and cross-referencing 索引和交叉索引 SQvB)NOw  
  103.cash receipt 现金收入 4IpFT;`q  
  104.cash disbursement 现金支出 KPrxw }P  
  105.bank statement 银行对账单 ;\0RXirk  
  106.bank reconciliation 银行存款余额调节表 ,o6:  V]a  
  107.balance sheet date 资产负债表日 "lAS <dq  
  108.net realizable value 可变现净值 LB0=V0|  
  109.storeroom 仓库 <T9m.:l  
  110.sale invoice 销售发票 7]53GGNO  
  111.price list 价目表 G*V 7*KC  
  112.positive confirmation request 积极式询证函 |EA1+I.&x  
  113.negative confirmation request 消极式询证函 =l{KYv  
  114.purchase requisition 请购单 =v;@w$#  
  115.receiving report 验收报告 )^3655mb  
  116.gross margin 毛利 [X\2U4  
  117.manufacturing overhead 制造费用 l^Z~^.{y  
  118.material requisition 领料单 M6n.uho/  
  119.inventory-taking 存货盘点 6f1Y:qK'@  
  120.bond certificate 债券 n\,W:G9AR7  
  121.stock certificate 股票 `_kRvpi  
  122.audit report 审计报告 }7^*%$  
  123.entity 被审计单位 +[qy HTcG  
  124.addressee of the audit report 审计报告的收件人 BGOI   
  125.unqualified opinion 无保留意见 8=VX` X  
  126.qualified opinion 保留意见 ~Y[b QuA=)  
  127.disclaimer of opinion 无法表示意见 :a`m9s 4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ews Ja3 `  
  A (2)absorbed overhead 已吸收制造费用 \`&fr+x  
  A (3)absorption costing 吸收成本计算 g Q^]/X  
  A (4)account 账户,报表   ^h J ,1{o  
  A (5)accounting postulate 会计假设   gE#,QOy  
  A (6)accounting series release 会计公告文件   UNHHzTsr?  
  A (7)accounting valuation 会计计价   MR: {Ps&,  
  A (8)account sale 承销清单 ;anG F0x  
  A (9)accountability concept 经营责任概念   s:{%1 /  
  A (10)accountancy 会计职业   (6b%;2k  
  A (11)accountant 会计师   %kT:"j(xW  
  A (12)accounting 会计   j/\XeG>  
  A (13)agency cost 代理成本   -0Ek&"=Z^  
  A (14)accounting bases 会计基础   4v7RX  
  A (15)accounting manual 会计手册   it@s(1EO#  
  A (16)accounting period 会计期间   ml2HA4X&$Y  
  A (17)accounting policies 会计方针   fq'Of wT  
  A (18)accounting rate of return 会计报酬率   h !1c(UR  
  A (19)accounting reference date 会计参照日   N4 pA3~P  
  A (20)accounting reference period 会计参照期间   3& $E  
  A (21)accrual concept 应计概念   h9mR+ng*oD  
  A (22)accrual expenses 应计费用   gf@Dy6<  
  A (23)acid test ration 速动比率(酸性测试比率)   cE[lB08  
  A (24)acquisition 购置   5;*C0m2%i  
  A (25)acquisition accounting 收购会计   "lt[ )3*  
  A (26)activity based accounting 作业基础成本计算   @AFLFX]  
  A (27)adjusting events 调整事项   ;f?bb*1  
  A (28)administrative expenses 行政管理费   Pa*yo:U'h  
  A (29)advice note 发货通知   zc#`qa:0  
  A (30)amortization 摊销   ] Yy Sf  
  A (31)analytical review 分析性检查   Syb:i(Y  
  A (32)annual equivalent cost 年度等量成本法   =/;(qy9.-R  
  A (33)annual report and accounts 年度报告和报表   '1+ Bgf  
  A (34)appraisal cost 检验成本   pI4<` K  
  A (35)appropriation account 盈余分配账户   9azPUf) C  
  A (36)articles of association 公司章程细则   6{6tg>|L)  
  A (37)assets 资产   5sH ee,  
  A (38)assets cover 资产保障   ]z,?{S  
  A (39)asset value per share 每股资产价值   h7{W-AtM7_  
  A (40)associated company 联营公司   hI yfF  
  A (41)attainable standard 可达标准   cVMTT]cj1  
)Z#7%, o  
 A (42)attributable profit 可归属利润   0;9 LIL5  
  A (43)audit 审计   Hs9uDGWp  
  A (44)audit report 审计报告   MD,-<X)Qy  
  A (45)auditing standards 审计准则   /"U<0jot  
  A (46)authorized share capital 额定股本   TL5bX+  
  A (47)available hours 可用小时   /i<g>*82  
  A (48)avoidable costs 可避免成本 l6~eb=u;9g  
  B (49)back-to-back loan 易币贷款   c=5$bo]LI  
  B (50)backflush accounting 倒退成本计算   JQb]mU%?  
  B (51)bad debts 坏帐   \Z$*8z=  
  B (52)bad debts ratio 坏帐比率   l[x wH 9'  
  B (53)bank charges 银行手续费   anbr3L[!  
  B (54)bank overdraft 银行透支   XxGm,A+>Ty  
  B (55)bank reconciliation 银行存款调节表   Pz?O_@Ln  
  B (56)bank statement 银行对账单   q/Q*1  
  B (57)bankruptcy 破产   #S"=)BZ8L  
  B (58)basis of apportionment 分摊基础   GM5::M]fS  
  B (59)batch 批量   1DX=\BWp  
  B (60)batch costing 分批成本计算   c09uCito  
  B (61)beta factor B(市场)风险因素   JkKI/ 5h  
  B (62)bill 账单   5)vXmAD/0  
  B (63)bill of exchange 汇票   5 Z@Q ^  
  B (64)bill of landing 提单   tP\Utl-0  
  B (65)bill of materials 用料预计单   8WvT0q>]  
  B (66)bill payable 应付票据   8ViDh  
  B (67)bill receivable 应收票据   ~HELMS~-  
  B (68)bin card 存货记录卡   $I.'7 &h;  
  B (69)bonus 红利   qnOAIP:0  
  B (70)book-keeping 薄记   cj[y]2{1h  
  B (71)Boston classification 波士顿分类   a^22H  
  B (72)breakeven chart 保本图   =hA/;  
  B (73)breakeven point 保本点   8WAg{lVs  
  B (74)breaking-down time 复位时间   iZ{D_uxq  
  B (75)budget 预算   )Z62xK2  
  B (76)budget center 预算中心   j8lbn|.  
  B (77)budget cost allowance 预算成本折让   -kJ`gdS  
  B (78)budget manual 预算手册   NTV0DkX  
  B (79)budget period 预算期间   *+ b[v7  
  B (80)budgetary control 预算控制   +2vcUy  
  B (81)budgeted capacity 预算生产能力   X0m\   
  B (82)burden 制造费用   J~= =<?j:  
  B (83)business center 经营中心   }{[F+|\>,e  
  B (84)business entity 营业个体   &ha39&I  
  B (85)business unit 经营单位   rA9"CN  
 B (86)buy-out management 管理性购买产权   7&X^y+bMe6  
  B (87)by-product 副产品 /t816,i  
  C (88)called-up share capital 催缴股本   NK#f Gz*,(  
  C (89)capacity 生产能力   \=.iM?T  
  C (90)capacity ratios 生产能力比率   x{=ty*E  
  C (91)capital 资本   ;&iQNXL  
  C (92)capital assets pricing model资本资产计价模式   -G{}8GM  
  C (93)capital commitment 承诺资本   c[4Z_5B  
  C (94)capital employed 已运用的资本   wL:3RZB  
  C (95)capital expenditure 资本支出   !4|7U\;  
  C (96)capital expenditureauthorization 资本支出核准   Ef#%4ky  
  C (97)capital expenditure control 资本支出控制   uoF9&j5E@Z  
  C (98)capital expenditure proposal资本支出申请   Pd>hd0!.%  
  C (99)capital funding planning 资本基金筹集计划   >]Y`-*vw&  
  C (100)capital gain 资本收益   I(C_}I>Wb  
  C (101)capital investment appraisal资本投资评估   y0Ag px  
  C (102)capital maintenance 资本保全   s{gdTG6v`  
  C (103)capital resource planning 资本资源计划   v,kedKcxv'  
  C (104)capital surplus 资本盈余   N O'-HKHj  
  C (105)capital turnover 资本周转率   BwbvZfV|  
  C (106)card 记录卡   8}4V$b`Z  
  C (107)cash 现金   aaLT%  
  C (108)cash account 现金账户   3^8%/5$v  
  C (109)cash book 现金账薄   Z(Xu>ap  
  C (110)cash cow 金牛产品   s I#K01;"  
  C (111)cash flow 现金流量   #\fAp RL  
  C (112)cash discounted 现金贴现   S/8xo@vct]  
  C (113)cash flow budget 现金流量预算   m,'u_yK  
  C (114)cash flow statement 现金流量表   kYx|`-PA<r  
  C (115)cash ledger 现金分类账   dqcfs/XhP  
  C (116)cash limit 现金限额   @zE_fL  
  C (117)CCA 现时成本会计   J3C"W7 94}  
  C (118)center 中心   1SQ&m H/  
  C (119)changeover time 变更时间   [}.OlR3)  
  C (120)chartered entity 特许经济个体   L~~;i'J  
  C (121)cheque 支票   ]@Q14   
  C (122)cheque register 支票登记薄   s<n5^Vxy  
  C (123)coin analysis 零钱分类   :h"Y>1P  
  C (124)classification 分类   +[:}<^p?cG  
  C (125)clock card 工时卡   /,wG$b+  
  C (126)code 代码   9^XT,2Wwf  
  C (127)commitment accounting 承诺确认会计   YYN= `ST  
  C (128)common cost 共同成本   j`(o \Fd )  
  C (129)company limited byguarantee 有限担保责任公司   UDhW Y.`'~  
C (130)company limited shares 股份有限公司   D.X%wJ8  
  C (131)competitive position 竞争能力状况   _.zW[;84b  
  C (132)concept 概念   {l! [{  
  C (133)conglomerate 跨行业企业   Sa6}xe."M,  
  C (134)consistency concept 一致性概念   s<tdn[d  
  C (135)consolidated accounts 合并报表   4k}u`8 a  
  C (136)consolidation accounting 合并会计   qHklu2_%  
  C (137)consortium 财团   // g~1(  
  C (138)contingency plan 应急计划   YaDr6)  
  C (139)contingent liabilities 或有负债   qpFFvZ W  
  C (140)continuous operation 连续生产   LC2t,!RRl&  
  C (141)contra 抵消   B]#0]-ua  
  C (142)contract cost 合同成本   Vf,t=$.[Q  
  C (143)contract costing 合同成本计算   (eFHMRMv~  
  C (144)contribution 贡献毛益   *o`bBdZ  
  C (145)contribution centre 贡献中心   .(ki(8Z N  
  C (146)contribution chart 贡献图   x%5n &B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Z#%4QIz ?  
  C (148)contribution to salesration 贡献毛益对销售比率   !Hxx6/  
  C (149)control 控制   yS %J$o&  
  C (150)control account 控制帐户   eE+zL ~CE  
  C (151)control limits 控制限度   Jr|"`f%V  
  C (152)controllability concept 可控制概念   }qRYXjS  
  C (153)controllable cost 可控制成本   YOy/'Le^:  
  C (154)conversion cost 加工成本   skf7Si0z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7jvf:#\LtL  
  C (156)corporate appraisal 公司评估   >XM-xK-=  
  C (157)corporate planning 公司计划   n'K,*  
  C (158)corporate social reporting 公司社会报告   8 W79  
  C (159)corporation 股份公司   "o+< \B~  
  C (160)cost 成本   `a*[@a#  
  C (161)cost account 成本帐户   =LC:1zn4  
  C (162)cost accounting 成本会计   aTxss:7]  
  C (163)cost accounting manual 成本手册   $<OX\f%  
  C (164)cost accounts calendar 成本报表的日历时间   $_onSYWr  
  C (165)cost adjustment 成本调整   g/)mbL>=  
  C (166)cost allocation 成本分配   P|Dw +lQj  
  C (167)cost apportionment 成本分摊   E.R,'Y;x  
  C (168)cost attribution 成本归属   oqc89DEbJ  
  C (169)cost audit 成本审计   (Z fY/  
  C (170)cost behaviour 成本性态   79^Y^. D  
  C (171)cost benefit analysis 成本效益分析   bx#GOK-  
  C (172)cost center 成本中心   kl,I.2-  
  C (173)cost driver 成本动因
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