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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 N~rA/B]T  
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  1.audit   审计 S{HAFrkm7  
  2.attestation   鉴证 #|<\q*<  
  3.credibility   可信赖程度 >|{n";n&  
  4.audit of financial statements 财务报表审计 hk6(y?#  
  5.agreed-upon procedures 执行商定程序 2a=3->D&  
  6.high levels of assurance 高水平保证 RLy(Wz3%  
  7.compilation 编制 GRM:o)4;#  
  8.reliability 可靠性 %b 8ig1  
  9.relevance 相关性 S$~T8_m^U  
  10.professional skepticism 职业谨慎 6_Ps*Ed  
  11.objectivity 客观性 Rcg q7W  
  12. professional competence 专业胜任能力 nHAET  
  13.Senior/CPA-in-charge 项目经理 -|K^!G  
  14.audit engagement letter 业务约定书 +,7nsWV  
  15.recurring audit 连续审计 Yatd$`,hW  
  16.the client 委托人 I5#KLZVg  
  17.change CPA 更换注册会计 lZ5LHUzP  
  18.the existing CPA 现任注册会计师 b#~K>  
  19.the successor CPA 后任注册会计师 /e/%mo  
  20.the preceding CPA前任注册会计师 z$64Ep#  
  21.issue the audit report 出具审计报告 Db:^Omw o  
  22.expert 专家 WC& V9Yk  
  23.the board of directors 董事会 G>siyUh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?3[Gh9g`  
  25.assess material misstatement risks评估重大错报风险 /!7    
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0m2%ucKw  
  27.a general knowledge of —— 初步了解―――的情况 !wbO:py[8>  
  28.a more knowledge of—— 进一步了解的情况 (G1KMy  
  29.the prior year‘s working papers 以前年度工作底稿 55Pe&V1=  
  30.minutes of meeting 会议纪要 ^/6LVB*  
  31.business risks 经营风险 _3Kow{y\  
  32.appropriateness 适当性 ,> Ya%;h2k  
  33.accounting estimate 会计估计 A9 *P7  
  34.management representations 管理层声明 ]A? (OA  
  35.going concern assumption 持续经营假设 xUW\P$  
  36.audit plan 审计计划 [ TX1\*W  
  37.significant audit areas 重点审计领域 "SMRvi57T  
  38.error 错误 qLjLfJJ2  
  39.fraud舞弊 0P_=Oy"l-  
  40.modified or additional procedures 修改或追加审计程序 ,xSNTOJ  
  41.misappropriation of assets 侵占资产 '6g;UOx^=  
  42.transactions without substance 虚假交易 ! 3 ;;6  
  43.unusual pressures 异常压力 h(~@ n d{  
  44.the suspected noncompliance 涉嫌存在违法行为 ;AH8/M B9  
  45.materialiy 重要性 d/"%fpp^0G  
  46.exceed the materiality level 超过重要性水平 8 '>yB  
  47.approach the materiality level 接近重要性水平 'zJBp 9a%  
  48.an acceptably low level 可接受水平 Ez 1-Nx  
  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 wI5(`_l{G  
  50.misstatements or omissions 错报或漏报 B~ ?R 6  
  51.aggregate 总计 |*fi!nvk@  
  52.subsequent events 期后事项 AU$<W"%R  
  53.adjust the financial statements 调整财务报表 G;ihm$Cad  
  54.perform additional audit procedures 实施追加的审计程序 9q/k,g  
  55.audit risk 审计风险 &0*7]Wo*  
  56.detection risk 检查风险 X- 4(oE  
  57.inappropriate audit opinion 不适当的审计意见 ;W 3#q:  
  58.material misstatement 重大的错报 7|@FN7]5NF  
  59.tolerable misstatement 可容忍错报 A!$;pwn0  
  60.the acceptable level of detection risk 可接受的检查风险 &gLXS1O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "F[e~S#V*  
  62.simall business 小规模企业 G1 K@Ir<  
  63.accounting system 会计系统 g+j\wvx0  
  64.test of control 控制测试 BT^Im=A  
  65.walk-through test 穿行测试 Kj7 ?_o{  
  66.communication 沟通 d53Eu`QW?  
  67.flow chart 流程图 \? n<UsI  
  68.reperformance of internal control 重新执行 -<6b[YA  
  69.audit evidence 审计证据 H'"=C&D~  
  70.substantive procedures 实质性程序 7VIfRN{5n  
  71.assertions 认定 h wi!C}  
  72.esistence 存在 @?n~v^  
  73.occurrence 发生 (VM.]B<  
  74.completeness 完整性 +;Pkpuu  
  75.rights and obligations 权利和义务 g#iRkz%l)&  
  76.valuation and allocation 计价和分摊 ]>/oo=E  
  77.cutoff 截止 2RU/oqmR  
  78.accuracy 准确性 pzT,fmfk  
  79.classification 分类 w-"tA `F4  
  80.inspection 检查 @ N@ !Q  
  81.supervision of counting 监盘 \zJb}NbnT  
  82.observation 观察 {zI>"%$u  
  83.confirmation 函证 g [u*`]-;v  
  84.computation 计算 /g>]J70  
  85.analytical procedures 分析程序 v t_lM  
  86.vouch 核对 =B{B ?B"r  
  87.trace 追查 H A(e  
  88.audit sampling 审计抽样 eq ze7EY  
  89.error 误差 *xOrt)D=  
  90.expected error 预期误差 L?n*b  
  91.population 总体 %%w]-`^h,  
  92.sampling risk 抽样风险 )d6Ya1vJH  
  93.non- sampling risk 非抽样风险 cTeEND)  
  94.sampling unit 抽样单位 &~7b-foCq  
  95.statistical sampling 统计抽样 ]='E&=nc  
  96.tolerable error 可容忍误差 V/G'{ q  
  97.the risk of under reliance 信赖不足风险 lS(?x|dO  
  98.the risk of over reliance 信赖过度风险 Py8<db%  
  99.the risk of incorrect rejection 误拒风险 eOQUy +  
  100. the risk of incorrect acceptance 误受风险 AhARBgf<  
  101.working trial balance 试算平衡表 !%?X% @9  
  102.index and cross-referencing 索引和交叉索引 \5_7!.  
  103.cash receipt 现金收入 ymBe vL  
  104.cash disbursement 现金支出 ?q <"!U|e  
  105.bank statement 银行对账单 ^.J F?2T/  
  106.bank reconciliation 银行存款余额调节表 "3v[\M3  
  107.balance sheet date 资产负债表日 Kj_hCSvf3e  
  108.net realizable value 可变现净值 ]64 mSB  
  109.storeroom 仓库 ~o+HAc`=v  
  110.sale invoice 销售发票 cFoDR  
  111.price list 价目表 PQRh5km  
  112.positive confirmation request 积极式询证函 TK;*:K8oe  
  113.negative confirmation request 消极式询证函 D/Y.' P:j  
  114.purchase requisition 请购单 Rt<8 &.m4  
  115.receiving report 验收报告 t,.MtU>K@  
  116.gross margin 毛利 n@xDF a  
  117.manufacturing overhead 制造费用 qF(F<$B  
  118.material requisition 领料单 \dbjh{  
  119.inventory-taking 存货盘点 5xi f0h-`  
  120.bond certificate 债券 ']+-u{+#  
  121.stock certificate 股票 +QIM~tt)  
  122.audit report 审计报告 XnQo0 R.PW  
  123.entity 被审计单位 V>j6Juh  
  124.addressee of the audit report 审计报告的收件人 3I?? K)Yl  
  125.unqualified opinion 无保留意见 #s1O(rLRl  
  126.qualified opinion 保留意见 0=;jGh}|i  
  127.disclaimer of opinion 无法表示意见 ~3.1. 'A  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   92GO.xAD?  
  A (2)absorbed overhead 已吸收制造费用 OZ1+`4 v  
  A (3)absorption costing 吸收成本计算 :xfD>K  
  A (4)account 账户,报表   !p1OBS|  
  A (5)accounting postulate 会计假设   02} &h  
  A (6)accounting series release 会计公告文件   oQ 5g0(J~  
  A (7)accounting valuation 会计计价   IBWUeB:b  
  A (8)account sale 承销清单 Zg|z\VR  
  A (9)accountability concept 经营责任概念   @M?N[LG  
  A (10)accountancy 会计职业   3C8'0DB  
  A (11)accountant 会计师   > '/G:\M>A  
  A (12)accounting 会计   WJZW5 Xt  
  A (13)agency cost 代理成本   |8 h<Ls_  
  A (14)accounting bases 会计基础   pK#Ze/!  
  A (15)accounting manual 会计手册   vt[4"eU  
  A (16)accounting period 会计期间   _`L,}=um'  
  A (17)accounting policies 会计方针   EW$ Je  
  A (18)accounting rate of return 会计报酬率   b1jh2pG(V  
  A (19)accounting reference date 会计参照日    FZnkQ  
  A (20)accounting reference period 会计参照期间   _h7+.U=  
  A (21)accrual concept 应计概念   MwL' H<  
  A (22)accrual expenses 应计费用   tn;e PcU  
  A (23)acid test ration 速动比率(酸性测试比率)   &~U8S^os  
  A (24)acquisition 购置   q,2]]K7y  
  A (25)acquisition accounting 收购会计   =A<kDxqH  
  A (26)activity based accounting 作业基础成本计算   %$I\\q q>{  
  A (27)adjusting events 调整事项   x$AF0xFO  
  A (28)administrative expenses 行政管理费   Y*3qH]  
  A (29)advice note 发货通知   Fm{Ri=X<:  
  A (30)amortization 摊销   tsU.c"^n  
  A (31)analytical review 分析性检查   s'ntf  
  A (32)annual equivalent cost 年度等量成本法   $ # @G!  
  A (33)annual report and accounts 年度报告和报表   BXaA#} ;e  
  A (34)appraisal cost 检验成本   yEtS yb~GK  
  A (35)appropriation account 盈余分配账户   JTpKF_Za<  
  A (36)articles of association 公司章程细则   KSuP'.l  
  A (37)assets 资产   ,m!j2H}8  
  A (38)assets cover 资产保障   bP6QF1L  
  A (39)asset value per share 每股资产价值   `,aPK/  
  A (40)associated company 联营公司   WYwsTsG{_  
  A (41)attainable standard 可达标准   [Zl  
OqY8\>f-  
 A (42)attributable profit 可归属利润   rZe"*$e  
  A (43)audit 审计   z}s0D]$+x  
  A (44)audit report 审计报告   8=T;R&U^M  
  A (45)auditing standards 审计准则   ]~87 v  
  A (46)authorized share capital 额定股本   !~m)_Q5?~  
  A (47)available hours 可用小时   `l1{BU  
  A (48)avoidable costs 可避免成本 "a-Ex ]  
  B (49)back-to-back loan 易币贷款   F^IYx~:  
  B (50)backflush accounting 倒退成本计算   J+[&:]=P  
  B (51)bad debts 坏帐   vd SV6p.d  
  B (52)bad debts ratio 坏帐比率   A(W%G|+  
  B (53)bank charges 银行手续费   sZPPS&KoP3  
  B (54)bank overdraft 银行透支   A"\kdxC  
  B (55)bank reconciliation 银行存款调节表   85m[^WGyh  
  B (56)bank statement 银行对账单   Q4TI '/  
  B (57)bankruptcy 破产   B=7bQli}  
  B (58)basis of apportionment 分摊基础   i15uHl  
  B (59)batch 批量   ,JN2q]QPP  
  B (60)batch costing 分批成本计算   NM/?jF@j*  
  B (61)beta factor B(市场)风险因素   L"1UUOKy  
  B (62)bill 账单   -wC;pA#o  
  B (63)bill of exchange 汇票   WHqp7NPl  
  B (64)bill of landing 提单    ]P(:z  
  B (65)bill of materials 用料预计单   PNd]Xmv)  
  B (66)bill payable 应付票据   *pk*ijdB  
  B (67)bill receivable 应收票据   v6HBO#F'V{  
  B (68)bin card 存货记录卡   m-dne/%_  
  B (69)bonus 红利   +e`f|OQ  
  B (70)book-keeping 薄记   F5gL-\6  
  B (71)Boston classification 波士顿分类   R(kr@hM  
  B (72)breakeven chart 保本图   jB:$+k|~.  
  B (73)breakeven point 保本点    ^vYH"2  
  B (74)breaking-down time 复位时间   {tV)+T  
  B (75)budget 预算   4Ucg<Z&%  
  B (76)budget center 预算中心   `ndesP  
  B (77)budget cost allowance 预算成本折让    VD;Ot<%  
  B (78)budget manual 预算手册   cTHSPr?<  
  B (79)budget period 预算期间   b>hNkVI  
  B (80)budgetary control 预算控制   -f#0$Z/0  
  B (81)budgeted capacity 预算生产能力   x:88E78  
  B (82)burden 制造费用   ~_QZiuq&  
  B (83)business center 经营中心   36*"oD=@  
  B (84)business entity 营业个体   Ha@'%<gFe  
  B (85)business unit 经营单位   7u6o~(  
 B (86)buy-out management 管理性购买产权   G6w&C^J*8>  
  B (87)by-product 副产品 ]IoJ(4f  
  C (88)called-up share capital 催缴股本   ePq(:ih  
  C (89)capacity 生产能力   P \tP0+at  
  C (90)capacity ratios 生产能力比率   <M B]W`5  
  C (91)capital 资本   l{>fma]7  
  C (92)capital assets pricing model资本资产计价模式   1Zx|SBF  
  C (93)capital commitment 承诺资本   T,@.RF  
  C (94)capital employed 已运用的资本   >E|@3g +2  
  C (95)capital expenditure 资本支出   w>p0ldi  
  C (96)capital expenditureauthorization 资本支出核准   ;3U-ghj  
  C (97)capital expenditure control 资本支出控制   sNc(aGvy  
  C (98)capital expenditure proposal资本支出申请   @HxEp;*NH"  
  C (99)capital funding planning 资本基金筹集计划   od{Y` .<  
  C (100)capital gain 资本收益   ]iRE^o6  
  C (101)capital investment appraisal资本投资评估   =SB#rCH  
  C (102)capital maintenance 资本保全   3xxQL,FV  
  C (103)capital resource planning 资本资源计划   V8ZE(0&II}  
  C (104)capital surplus 资本盈余   Q zPq^  
  C (105)capital turnover 资本周转率    01g=Cg  
  C (106)card 记录卡   dFS>uIT7X  
  C (107)cash 现金   5B#q/d1/a  
  C (108)cash account 现金账户   i6?,2\K  
  C (109)cash book 现金账薄   l)[\TD  
  C (110)cash cow 金牛产品   x9Fga_  
  C (111)cash flow 现金流量   ^ llZf$`  
  C (112)cash discounted 现金贴现   kQ 7$,K#  
  C (113)cash flow budget 现金流量预算   8>x!n/z)  
  C (114)cash flow statement 现金流量表   <gF=$u|}3[  
  C (115)cash ledger 现金分类账   V%8?f,  
  C (116)cash limit 现金限额   V&;1 n  
  C (117)CCA 现时成本会计   9h> nP8  
  C (118)center 中心   HYyO/U9z|I  
  C (119)changeover time 变更时间   onRxe\?D(  
  C (120)chartered entity 特许经济个体   jl;_lcO  
  C (121)cheque 支票   y  >r7(qg  
  C (122)cheque register 支票登记薄   K*&M:u6E  
  C (123)coin analysis 零钱分类   'iA#lKG  
  C (124)classification 分类   L6./b;  
  C (125)clock card 工时卡   RbzSQr>a\  
  C (126)code 代码   L^i=RGx  
  C (127)commitment accounting 承诺确认会计   5XySF #  
  C (128)common cost 共同成本   (4cWq!ax<$  
  C (129)company limited byguarantee 有限担保责任公司   cjAKc|NJ  
C (130)company limited shares 股份有限公司   k"\%x =#  
  C (131)competitive position 竞争能力状况   nDu f<mw  
  C (132)concept 概念   J( JsfU4  
  C (133)conglomerate 跨行业企业   )Fx"S.Ok  
  C (134)consistency concept 一致性概念   MGze IrV  
  C (135)consolidated accounts 合并报表   ^u& oS1U  
  C (136)consolidation accounting 合并会计   GmP)"@O](;  
  C (137)consortium 财团   \ZX5dFu0  
  C (138)contingency plan 应急计划   fOJ 0#^Z  
  C (139)contingent liabilities 或有负债   ?%% 'GX  
  C (140)continuous operation 连续生产   s:3 altv  
  C (141)contra 抵消   dU1w)Y  
  C (142)contract cost 合同成本   W^npzgDCo  
  C (143)contract costing 合同成本计算   :,g nOfV=  
  C (144)contribution 贡献毛益   6zh<PETa03  
  C (145)contribution centre 贡献中心   F-[zuYGp  
  C (146)contribution chart 贡献图   >$S P2(Y~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   G6(k wv4  
  C (148)contribution to salesration 贡献毛益对销售比率   :Rv ?>I j  
  C (149)control 控制   #N^TqOr  
  C (150)control account 控制帐户   F1)B-wW  
  C (151)control limits 控制限度   2_M+akqy^  
  C (152)controllability concept 可控制概念   J ^gtSn^  
  C (153)controllable cost 可控制成本   9pUvw_9MY  
  C (154)conversion cost 加工成本   JTK>[|c9oE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qzS 9ls>>  
  C (156)corporate appraisal 公司评估   .] mYpz  
  C (157)corporate planning 公司计划   b~fX=!M  
  C (158)corporate social reporting 公司社会报告   Lh3>xZy"-z  
  C (159)corporation 股份公司   %|E'cdvkX  
  C (160)cost 成本   Mx{VN P  
  C (161)cost account 成本帐户   q9fC oz  
  C (162)cost accounting 成本会计   R'a%_sACj>  
  C (163)cost accounting manual 成本手册   vQrce&  
  C (164)cost accounts calendar 成本报表的日历时间   *]2LN$  
  C (165)cost adjustment 成本调整   KDwz!:ye  
  C (166)cost allocation 成本分配   YwGc[9=n  
  C (167)cost apportionment 成本分摊   _'&N01  
  C (168)cost attribution 成本归属   PoMkFG6  
  C (169)cost audit 成本审计   M0!;{1  
  C (170)cost behaviour 成本性态   o?\)!_Z|  
  C (171)cost benefit analysis 成本效益分析   <%eY>E  
  C (172)cost center 成本中心   kg[u@LgvoN  
  C (173)cost driver 成本动因
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