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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 Sg_O?. r  
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  1.audit   审计 hzq5![/sV  
  2.attestation   鉴证 @' d6iYk_  
  3.credibility   可信赖程度 C\OECVT  
  4.audit of financial statements 财务报表审计 ]Y{,Nx  
  5.agreed-upon procedures 执行商定程序 d @m\ f  
  6.high levels of assurance 高水平保证 fa4=h;>a+  
  7.compilation 编制 Yc|uD-y  
  8.reliability 可靠性 S#mK Pi+3  
  9.relevance 相关性 L1: nfH&:'  
  10.professional skepticism 职业谨慎 {tc57jsr  
  11.objectivity 客观性 vTHq)C.7G  
  12. professional competence 专业胜任能力 <1K7@Tu  
  13.Senior/CPA-in-charge 项目经理 St+ "ih%  
  14.audit engagement letter 业务约定书 [3kl^TE  
  15.recurring audit 连续审计 JYQ.EAsr!  
  16.the client 委托人 [ZD[a6(94  
  17.change CPA 更换注册会计 $R?@L  
  18.the existing CPA 现任注册会计师 =DC 3a3 &%  
  19.the successor CPA 后任注册会计师 F5U|9<  
  20.the preceding CPA前任注册会计师 %A) 538F  
  21.issue the audit report 出具审计报告 t3a#%'Dv  
  22.expert 专家 SB/3jH  
  23.the board of directors 董事会 7E\g &R.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l!:^6i  
  25.assess material misstatement risks评估重大错报风险 W~yLl%  
  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 +(&|uq^  
  27.a general knowledge of —— 初步了解―――的情况 x6v,lR  
  28.a more knowledge of—— 进一步了解的情况 :v)6gz(p  
  29.the prior year‘s working papers 以前年度工作底稿 A? r^V2+j  
  30.minutes of meeting 会议纪要 NH4?q!'G  
  31.business risks 经营风险 qe%V#c  
  32.appropriateness 适当性 #A )Ab%r8"  
  33.accounting estimate 会计估计 K{2h9 ]VF  
  34.management representations 管理层声明 3ev -Iqz  
  35.going concern assumption 持续经营假设 Mg\TH./Y:  
  36.audit plan 审计计划 $UC{"0  
  37.significant audit areas 重点审计领域 "mA1H]r3  
  38.error 错误 r^5jh1  
  39.fraud舞弊 (;ADW+.`J  
  40.modified or additional procedures 修改或追加审计程序 >vAN(3Idu  
  41.misappropriation of assets 侵占资产 QD4:W"i  
  42.transactions without substance 虚假交易 X}W)3v  
  43.unusual pressures 异常压力 b i~=x  
  44.the suspected noncompliance 涉嫌存在违法行为 (:7a&2/M  
  45.materialiy 重要性 S3y246|4  
  46.exceed the materiality level 超过重要性水平 Y[um|M315  
  47.approach the materiality level 接近重要性水平 oM-[B h]A  
  48.an acceptably low level 可接受水平 V:Mk)8Gf|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 PGX+p+wB  
  50.misstatements or omissions 错报或漏报 8Q(8b@ZO,  
  51.aggregate 总计 6+PGwCS  
  52.subsequent events 期后事项 &t3Jv{  
  53.adjust the financial statements 调整财务报表 c;!9\1sr  
  54.perform additional audit procedures 实施追加的审计程序 %? =)!;[  
  55.audit risk 审计风险 f#OQ (WTJE  
  56.detection risk 检查风险 E {>`MNj  
  57.inappropriate audit opinion 不适当的审计意见 KlO(o#&N  
  58.material misstatement 重大的错报 ], &\%jd<  
  59.tolerable misstatement 可容忍错报 v3-?CQb(  
  60.the acceptable level of detection risk 可接受的检查风险 l &Z(K,6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 MZ~.(&  
  62.simall business 小规模企业 ,Rz }=j  
  63.accounting system 会计系统 Z %EQt  
  64.test of control 控制测试 )`Ed_F}k  
  65.walk-through test 穿行测试 KY+]RxX  
  66.communication 沟通 y x;h  
  67.flow chart 流程图 jVYH;B%%z  
  68.reperformance of internal control 重新执行 MGybGbd  
  69.audit evidence 审计证据 t?3BCm$Mi  
  70.substantive procedures 实质性程序 d~`-AC+  
  71.assertions 认定 :Tb7r6  
  72.esistence 存在  yekRwo|  
  73.occurrence 发生 /b{HG7i\  
  74.completeness 完整性 SRf5W'4y  
  75.rights and obligations 权利和义务 jONjt(&N  
  76.valuation and allocation 计价和分摊 !<r8~A3!(  
  77.cutoff 截止 Tz` ,{k  
  78.accuracy 准确性 d?7BxYaa  
  79.classification 分类 ) b:4uK A  
  80.inspection 检查 !n zGH*td  
  81.supervision of counting 监盘 61:9(*4~!F  
  82.observation 观察 hdj%|~Fj  
  83.confirmation 函证 P) 1 EA;  
  84.computation 计算 kl<g;3  
  85.analytical procedures 分析程序 3 G d|YRtk  
  86.vouch 核对 =v 0~[ E4  
  87.trace 追查 6~@5X}^<0  
  88.audit sampling 审计抽样 /qXzOd  
  89.error 误差 o#}mkE87  
  90.expected error 预期误差 yVY kuO  
  91.population 总体 Ja [#[BJ?  
  92.sampling risk 抽样风险 c F=P!2 @  
  93.non- sampling risk 非抽样风险 \Tkp  
  94.sampling unit 抽样单位 `M]BhW)  
  95.statistical sampling 统计抽样 )7AM3%z1?  
  96.tolerable error 可容忍误差 $5L(gn[  
  97.the risk of under reliance 信赖不足风险 !. eAOuq  
  98.the risk of over reliance 信赖过度风险 Yxq j -   
  99.the risk of incorrect rejection 误拒风险 tN!Bvj:C[M  
  100. the risk of incorrect acceptance 误受风险 7d9Z/J@>  
  101.working trial balance 试算平衡表 K~@`o-Z[  
  102.index and cross-referencing 索引和交叉索引 PbN3;c3  
  103.cash receipt 现金收入 hS_.l}0yf  
  104.cash disbursement 现金支出 8A4TAT4,  
  105.bank statement 银行对账单 {(0Id!  
  106.bank reconciliation 银行存款余额调节表 +{*)}[w{x  
  107.balance sheet date 资产负债表日 R@$+t:}  
  108.net realizable value 可变现净值 a7*COh  
  109.storeroom 仓库 ;@4sd%L8V  
  110.sale invoice 销售发票 )Ga8`t"  
  111.price list 价目表 Tzf$*Uje3  
  112.positive confirmation request 积极式询证函 #JFYws  
  113.negative confirmation request 消极式询证函 vv* |F  
  114.purchase requisition 请购单 !ew6 n I  
  115.receiving report 验收报告 hXTYTbTX  
  116.gross margin 毛利 @ExLh9  
  117.manufacturing overhead 制造费用 Wl TpX`  
  118.material requisition 领料单 c_DaNEfaY  
  119.inventory-taking 存货盘点 >uW^.e "F  
  120.bond certificate 债券 z L8J`W  
  121.stock certificate 股票 !mae^A1  
  122.audit report 审计报告 pU@YiwP"]x  
  123.entity 被审计单位 ?sE@]]z  
  124.addressee of the audit report 审计报告的收件人 t)!V +Qcb  
  125.unqualified opinion 无保留意见 1 yJ75/  
  126.qualified opinion 保留意见 RUqO!s~#rY  
  127.disclaimer of opinion 无法表示意见 ;t~*F#p(!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <OIUyZS  
  A (2)absorbed overhead 已吸收制造费用 IqXBz.p  
  A (3)absorption costing 吸收成本计算 hd8B0eD'  
  A (4)account 账户,报表   '9"%@AFxZ  
  A (5)accounting postulate 会计假设   V07VwVD  
  A (6)accounting series release 会计公告文件   ov bEmb  
  A (7)accounting valuation 会计计价   &M$Bt} <  
  A (8)account sale 承销清单 _tA7=*@8  
  A (9)accountability concept 经营责任概念   S7Znz@  
  A (10)accountancy 会计职业   7oD y7nV4  
  A (11)accountant 会计师   7MoR9,(  
  A (12)accounting 会计   6-tiRk~  
  A (13)agency cost 代理成本   1z3]PA!R  
  A (14)accounting bases 会计基础   ygMd$0:MN  
  A (15)accounting manual 会计手册   jmSt?M0.xV  
  A (16)accounting period 会计期间   )U]:9)   
  A (17)accounting policies 会计方针   &{BBxv)y  
  A (18)accounting rate of return 会计报酬率   K[*h+YO  
  A (19)accounting reference date 会计参照日   LNaeB(z"  
  A (20)accounting reference period 会计参照期间   +)?,{eE|  
  A (21)accrual concept 应计概念   )dqR<)  
  A (22)accrual expenses 应计费用   (x}A_ i  
  A (23)acid test ration 速动比率(酸性测试比率)   /9P^{ OZ;y  
  A (24)acquisition 购置   &<`-:x12_  
  A (25)acquisition accounting 收购会计   re]%f"v:5  
  A (26)activity based accounting 作业基础成本计算   `(P "u  
  A (27)adjusting events 调整事项   .#"1bRWpZ  
  A (28)administrative expenses 行政管理费   ?n2C  
  A (29)advice note 发货通知   dr.**fGYde  
  A (30)amortization 摊销   DE'Xq6#PK  
  A (31)analytical review 分析性检查   Ih(:HFRMq6  
  A (32)annual equivalent cost 年度等量成本法   :DDO =  
  A (33)annual report and accounts 年度报告和报表   Ob7zu"zr  
  A (34)appraisal cost 检验成本   *+NGi(N  
  A (35)appropriation account 盈余分配账户   keae.6[  
  A (36)articles of association 公司章程细则   u$apH{  
  A (37)assets 资产   UP}feN  
  A (38)assets cover 资产保障   B^H4 Q 4-  
  A (39)asset value per share 每股资产价值   6euR'd^Qi  
  A (40)associated company 联营公司   j[_t6Z  
  A (41)attainable standard 可达标准   dUI3erO  
Um/CR!  
 A (42)attributable profit 可归属利润   >9 q]>fJ  
  A (43)audit 审计   ,<7"K&  
  A (44)audit report 审计报告   f+{c1fb>s  
  A (45)auditing standards 审计准则   0Wjd-rzc,  
  A (46)authorized share capital 额定股本   #c6ui0E%;t  
  A (47)available hours 可用小时   )>ug{M%g  
  A (48)avoidable costs 可避免成本 >Dk1axZ!>/  
  B (49)back-to-back loan 易币贷款   7We?P,A\;  
  B (50)backflush accounting 倒退成本计算   2j2mW>Z  
  B (51)bad debts 坏帐   0Ulxp  
  B (52)bad debts ratio 坏帐比率   Ii|uGxEc  
  B (53)bank charges 银行手续费   ~o:rM/!Ba  
  B (54)bank overdraft 银行透支   >/(i3)  
  B (55)bank reconciliation 银行存款调节表   r5D jCV"  
  B (56)bank statement 银行对账单   :uOZjEZi  
  B (57)bankruptcy 破产   c$@`P  
  B (58)basis of apportionment 分摊基础   _TtX`b_Z  
  B (59)batch 批量   V+Y|4Y&  
  B (60)batch costing 分批成本计算   eLCd Ar  
  B (61)beta factor B(市场)风险因素   mk#>Dpy?  
  B (62)bill 账单   -kWO2  
  B (63)bill of exchange 汇票   TFAYVK~  
  B (64)bill of landing 提单   W/#KX}4  
  B (65)bill of materials 用料预计单   f+*J ue  
  B (66)bill payable 应付票据   ;7;zhJs1t  
  B (67)bill receivable 应收票据   KK@ &q  
  B (68)bin card 存货记录卡   }9{dR4hD  
  B (69)bonus 红利   K%98;e9  
  B (70)book-keeping 薄记   ?R dmKA  
  B (71)Boston classification 波士顿分类   `Af{H/qiI  
  B (72)breakeven chart 保本图   GwTT+  
  B (73)breakeven point 保本点   s]$HkSH  
  B (74)breaking-down time 复位时间   suA+8}o]  
  B (75)budget 预算   6XQ*:N/4al  
  B (76)budget center 预算中心   |Dl*w/n  
  B (77)budget cost allowance 预算成本折让   !Sh^LYqn  
  B (78)budget manual 预算手册   6Hc H'nmeN  
  B (79)budget period 预算期间   xnJjCEZ  
  B (80)budgetary control 预算控制   j)g_*\tQ  
  B (81)budgeted capacity 预算生产能力   C!oS=qK?]  
  B (82)burden 制造费用   6H(fk1E  
  B (83)business center 经营中心   ;b, -$A  
  B (84)business entity 营业个体   &{X{36  
  B (85)business unit 经营单位   m -:8jA?  
 B (86)buy-out management 管理性购买产权   /X(@|tk:  
  B (87)by-product 副产品 `'z(--J}`  
  C (88)called-up share capital 催缴股本   E"Ya-8d=  
  C (89)capacity 生产能力   >t 1_5  
  C (90)capacity ratios 生产能力比率   z7O Z4R:  
  C (91)capital 资本   J xA^DH  
  C (92)capital assets pricing model资本资产计价模式   y0/WA4,  
  C (93)capital commitment 承诺资本   0_YxZS\  
  C (94)capital employed 已运用的资本   y #hga5  
  C (95)capital expenditure 资本支出   F{#N6,T  
  C (96)capital expenditureauthorization 资本支出核准   b:N^Fe  
  C (97)capital expenditure control 资本支出控制   w8eG;  
  C (98)capital expenditure proposal资本支出申请   hgTM5*fD}  
  C (99)capital funding planning 资本基金筹集计划   h Jfa_  
  C (100)capital gain 资本收益   o0,UXBx  
  C (101)capital investment appraisal资本投资评估   >yV)d/  
  C (102)capital maintenance 资本保全   tIz<+T_  
  C (103)capital resource planning 资本资源计划   ek<PISlci  
  C (104)capital surplus 资本盈余   zWCW:dI  
  C (105)capital turnover 资本周转率   ^CowJ(y(  
  C (106)card 记录卡   OaD Alrm  
  C (107)cash 现金   >P6^k!R1y  
  C (108)cash account 现金账户   .){e7U6b{  
  C (109)cash book 现金账薄   {] t\`fjrg  
  C (110)cash cow 金牛产品   c8 bca`  
  C (111)cash flow 现金流量   an*]62l  
  C (112)cash discounted 现金贴现   @<@R=aqE  
  C (113)cash flow budget 现金流量预算   Wrf^O2  
  C (114)cash flow statement 现金流量表   Tf&f`/  
  C (115)cash ledger 现金分类账   5}.,"Fbr  
  C (116)cash limit 现金限额   bE7(L $UF  
  C (117)CCA 现时成本会计   K;@RUy~  
  C (118)center 中心   {AU` }*5  
  C (119)changeover time 变更时间   8ktjDs$=.:  
  C (120)chartered entity 特许经济个体   ^4xlZouCb  
  C (121)cheque 支票   SR&(HH$  
  C (122)cheque register 支票登记薄   kPx]u\  
  C (123)coin analysis 零钱分类   O:oU`vE  
  C (124)classification 分类   Ze$^UR  
  C (125)clock card 工时卡   u4b3bH9U  
  C (126)code 代码   Yv#J`b@y  
  C (127)commitment accounting 承诺确认会计   RZ#alFL,  
  C (128)common cost 共同成本   ,wwU` U  
  C (129)company limited byguarantee 有限担保责任公司   VfL]O8P>  
C (130)company limited shares 股份有限公司   E %wV  
  C (131)competitive position 竞争能力状况   8]cv&d1f  
  C (132)concept 概念   2]of SdM  
  C (133)conglomerate 跨行业企业   8{}Pj  
  C (134)consistency concept 一致性概念   "?2  
  C (135)consolidated accounts 合并报表   D\45l  
  C (136)consolidation accounting 合并会计   <;$Sa's,LE  
  C (137)consortium 财团   8k+q7  
  C (138)contingency plan 应急计划   WL IDw@fv  
  C (139)contingent liabilities 或有负债   xh+ AZ3  
  C (140)continuous operation 连续生产   r+{!@`dYi  
  C (141)contra 抵消   Vze!/ED  
  C (142)contract cost 合同成本   LW83Y/7  
  C (143)contract costing 合同成本计算   %KJ"rvi4K  
  C (144)contribution 贡献毛益   9[t]]  
  C (145)contribution centre 贡献中心   I,],?DQX2)  
  C (146)contribution chart 贡献图   Gx(KN57D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fd!pM4"0  
  C (148)contribution to salesration 贡献毛益对销售比率   `@f hge  
  C (149)control 控制   Hm+6QgCs  
  C (150)control account 控制帐户   Pqr Ou  
  C (151)control limits 控制限度   ])Q9=?Sd}  
  C (152)controllability concept 可控制概念   OEy:#9<'  
  C (153)controllable cost 可控制成本   )[y!m9Vn  
  C (154)conversion cost 加工成本   mC{!8WC@k  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dyQ<UT  
  C (156)corporate appraisal 公司评估   |!4B Wt  
  C (157)corporate planning 公司计划   A:8FJ3'  
  C (158)corporate social reporting 公司社会报告   E i\J9zt  
  C (159)corporation 股份公司   7(A G]  
  C (160)cost 成本   = FtM;(\  
  C (161)cost account 成本帐户   7})!>p )  
  C (162)cost accounting 成本会计   + ,vJ7  
  C (163)cost accounting manual 成本手册   #GDh/t2@  
  C (164)cost accounts calendar 成本报表的日历时间   wRV`v$*6  
  C (165)cost adjustment 成本调整   E5Snl#Gl\0  
  C (166)cost allocation 成本分配   =#POMK".6  
  C (167)cost apportionment 成本分摊   J]=aI>Ow  
  C (168)cost attribution 成本归属   l(k rUv  
  C (169)cost audit 成本审计   ,z0~mN  
  C (170)cost behaviour 成本性态   7)8rc(58  
  C (171)cost benefit analysis 成本效益分析   QN2*]+/h  
  C (172)cost center 成本中心   3I U$  
  C (173)cost driver 成本动因
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