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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  nW*D  
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  1.audit   审计 :]hNw1e  
  2.attestation   鉴证 q/lQEfR  
  3.credibility   可信赖程度 L d;))e  
  4.audit of financial statements 财务报表审计 ^Voi 4;  
  5.agreed-upon procedures 执行商定程序 iYk4=l  
  6.high levels of assurance 高水平保证 /$ :w8  
  7.compilation 编制 X5gI' u  
  8.reliability 可靠性 y Hk}'YP  
  9.relevance 相关性 .h7`Q{  
  10.professional skepticism 职业谨慎 HDY2<Hzc  
  11.objectivity 客观性 rV0X*[]J>  
  12. professional competence 专业胜任能力 Oe/\@f0bLT  
  13.Senior/CPA-in-charge 项目经理 @z-%:J/$  
  14.audit engagement letter 业务约定书 L" GQ Q  
  15.recurring audit 连续审计 |r%NMw #y  
  16.the client 委托人 $ rU"Krf67  
  17.change CPA 更换注册会计 ~0 Ifg_G  
  18.the existing CPA 现任注册会计师 >{HQ"{Q  
  19.the successor CPA 后任注册会计师 ym =7EY?o  
  20.the preceding CPA前任注册会计师 ,&5\`  
  21.issue the audit report 出具审计报告 Glw_<ag[  
  22.expert 专家 ^.|P&f~  
  23.the board of directors 董事会 qG<3H!Z!ky  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $%P?2g"j,  
  25.assess material misstatement risks评估重大错报风险 !En q2  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qLYz-P'ik  
  27.a general knowledge of —— 初步了解―――的情况 %Y:"5fH  
  28.a more knowledge of—— 进一步了解的情况 : [r/ Y  
  29.the prior year‘s working papers 以前年度工作底稿 NrK.DY4  
  30.minutes of meeting 会议纪要 -/'_XR@1  
  31.business risks 经营风险 ~Bi>T15e  
  32.appropriateness 适当性 !JGe .U5  
  33.accounting estimate 会计估计 9{KL^O?g  
  34.management representations 管理层声明 <1%(%KdN[  
  35.going concern assumption 持续经营假设 HPz3"3n!  
  36.audit plan 审计计划 (& UQ^  
  37.significant audit areas 重点审计领域 G=ly .  
  38.error 错误 E;tEmGf6F  
  39.fraud舞弊 LN0pC }F  
  40.modified or additional procedures 修改或追加审计程序 ?-Zl (uX  
  41.misappropriation of assets 侵占资产 LpYG!Kl  
  42.transactions without substance 虚假交易 a-bj! Rs  
  43.unusual pressures 异常压力 h%%ryQQ&<  
  44.the suspected noncompliance 涉嫌存在违法行为 31^Jg  
  45.materialiy 重要性 /2.}m`5  
  46.exceed the materiality level 超过重要性水平 u _mtdB'  
  47.approach the materiality level 接近重要性水平 JJZu%9~[  
  48.an acceptably low level 可接受水平 >_J9D?3S  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JuKG#F#,  
  50.misstatements or omissions 错报或漏报 77b^d9! ~  
  51.aggregate 总计 !y\r.fm!A  
  52.subsequent events 期后事项 h4#y'E!,Z  
  53.adjust the financial statements 调整财务报表 v6 C$Y+5~  
  54.perform additional audit procedures 实施追加的审计程序 0Fw4}f.o  
  55.audit risk 审计风险 >'1 h  
  56.detection risk 检查风险 !*1 $j7`tP  
  57.inappropriate audit opinion 不适当的审计意见 YWFq&II|Z  
  58.material misstatement 重大的错报 ~jR4%VF  
  59.tolerable misstatement 可容忍错报 0H/)wy2ym  
  60.the acceptable level of detection risk 可接受的检查风险 ?:$\ t?e^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TT@ U_^o  
  62.simall business 小规模企业 g2;lEW  
  63.accounting system 会计系统 dM=45$\q  
  64.test of control 控制测试 'L@kZ  
  65.walk-through test 穿行测试 FMi:2.E  
  66.communication 沟通 ? Xl;>}zj  
  67.flow chart 流程图 abD@0zr  
  68.reperformance of internal control 重新执行 lz7?Z  
  69.audit evidence 审计证据 IE|? &O  
  70.substantive procedures 实质性程序 @xXVJWEU:  
  71.assertions 认定 /rIyW?& f  
  72.esistence 存在 0,/I2!dF?  
  73.occurrence 发生 ZfMs6`Wv 1  
  74.completeness 完整性 yT~rql  
  75.rights and obligations 权利和义务 Uv m:`e~?  
  76.valuation and allocation 计价和分摊 SF=TG84<  
  77.cutoff 截止 RY .@_{  
  78.accuracy 准确性 ^B)f!HtU  
  79.classification 分类 * '_(.Z:  
  80.inspection 检查 9 {wRqY  
  81.supervision of counting 监盘 )_YB8jUR-X  
  82.observation 观察 GXp`yK9c  
  83.confirmation 函证 v YJ9G"E  
  84.computation 计算 ,v%' 2[}  
  85.analytical procedures 分析程序 @ry/zG#  
  86.vouch 核对 2 EWXr+IU.  
  87.trace 追查 L^jjf8_  
  88.audit sampling 审计抽样 AP1&TQ,&  
  89.error 误差 =%B5TBG  
  90.expected error 预期误差 'u:-~nSX)  
  91.population 总体 ;1HzY\d%<  
  92.sampling risk 抽样风险 '451H3LC0  
  93.non- sampling risk 非抽样风险 0NeIQr1N_  
  94.sampling unit 抽样单位 yeI> b 1>Q  
  95.statistical sampling 统计抽样 uGv|!UQw  
  96.tolerable error 可容忍误差 9=mc3m:Tb(  
  97.the risk of under reliance 信赖不足风险 =C2KHNc  
  98.the risk of over reliance 信赖过度风险 kH5D%`Kw  
  99.the risk of incorrect rejection 误拒风险 u"uL,w 1-  
  100. the risk of incorrect acceptance 误受风险 ;I&XG  
  101.working trial balance 试算平衡表 Ptc+ypTu  
  102.index and cross-referencing 索引和交叉索引 .g3=L  
  103.cash receipt 现金收入 "[ eH|z/  
  104.cash disbursement 现金支出 r'`7}@H*  
  105.bank statement 银行对账单 8t3m$<7  
  106.bank reconciliation 银行存款余额调节表 1uO2I&B  
  107.balance sheet date 资产负债表日 6`@b@Kd  
  108.net realizable value 可变现净值 \BuyJskE  
  109.storeroom 仓库 u0GHcpOm  
  110.sale invoice 销售发票 V)5K/ U{  
  111.price list 价目表 +fvD1xHI  
  112.positive confirmation request 积极式询证函 -p>~z )  
  113.negative confirmation request 消极式询证函 Wqkb1~]#Y  
  114.purchase requisition 请购单 ~nTj't2R  
  115.receiving report 验收报告 i  y8Jl  
  116.gross margin 毛利 /)T~ (o|i  
  117.manufacturing overhead 制造费用 :r@t'  
  118.material requisition 领料单 x_ /}R3d  
  119.inventory-taking 存货盘点 R8cOb*D  
  120.bond certificate 债券 9b/Dswxjx  
  121.stock certificate 股票 LFI#wGhXVk  
  122.audit report 审计报告 5f{P% x(  
  123.entity 被审计单位 6Cz O ztn  
  124.addressee of the audit report 审计报告的收件人 xorafL  
  125.unqualified opinion 无保留意见 FieDESsX>  
  126.qualified opinion 保留意见 1X[^^p~^  
  127.disclaimer of opinion 无法表示意见 |mP};&b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   P`ou:M{8  
  A (2)absorbed overhead 已吸收制造费用 1$8@CT^m  
  A (3)absorption costing 吸收成本计算 T8|5%Y  
  A (4)account 账户,报表   f-G)pHm  
  A (5)accounting postulate 会计假设   R0}1:1}$Sn  
  A (6)accounting series release 会计公告文件   K Ax=C}9  
  A (7)accounting valuation 会计计价   *I)J%#  
  A (8)account sale 承销清单 Z;%uDlcXI  
  A (9)accountability concept 经营责任概念   ?+))J~@t  
  A (10)accountancy 会计职业   h7 E~I J  
  A (11)accountant 会计师   =KUmvV*\  
  A (12)accounting 会计   At"$Cu!k  
  A (13)agency cost 代理成本   $'%GB $.  
  A (14)accounting bases 会计基础   4WJY+)  
  A (15)accounting manual 会计手册   {g!  7K  
  A (16)accounting period 会计期间   ^3TNj  
  A (17)accounting policies 会计方针   +?Ii=*7n  
  A (18)accounting rate of return 会计报酬率   c 3O/#*  
  A (19)accounting reference date 会计参照日   F)(^c  
  A (20)accounting reference period 会计参照期间   %W"u4 NT7  
  A (21)accrual concept 应计概念   bDM},(  
  A (22)accrual expenses 应计费用   CtXbAcN2B  
  A (23)acid test ration 速动比率(酸性测试比率)   7-``J#9=  
  A (24)acquisition 购置   TIKkS*$  
  A (25)acquisition accounting 收购会计   R(d<PlZ  
  A (26)activity based accounting 作业基础成本计算   ZQ]qJDk  
  A (27)adjusting events 调整事项   B S*79heY  
  A (28)administrative expenses 行政管理费   SHX`/  
  A (29)advice note 发货通知   @"@|O>KJ  
  A (30)amortization 摊销   I&{T 4.B:U  
  A (31)analytical review 分析性检查   J5G<Y*q  
  A (32)annual equivalent cost 年度等量成本法    E.h  
  A (33)annual report and accounts 年度报告和报表   =mO5~~"W+v  
  A (34)appraisal cost 检验成本   c,xdkiy3  
  A (35)appropriation account 盈余分配账户   UZI:st   
  A (36)articles of association 公司章程细则    u]Ku96!  
  A (37)assets 资产   F:!6B b C  
  A (38)assets cover 资产保障   rx2)uUbR  
  A (39)asset value per share 每股资产价值   Hu"$ )V  
  A (40)associated company 联营公司   +@QrGY  
  A (41)attainable standard 可达标准   `eM ZhY o  
2y - QH  
 A (42)attributable profit 可归属利润   ?4bYb]8Z  
  A (43)audit 审计   k( :Bl  
  A (44)audit report 审计报告   J<0{3pZY  
  A (45)auditing standards 审计准则   L5bq\  
  A (46)authorized share capital 额定股本   V: D;?$Jl  
  A (47)available hours 可用小时   R iLl\S#  
  A (48)avoidable costs 可避免成本 N1Vj;-  
  B (49)back-to-back loan 易币贷款   ]q1w@)]n}  
  B (50)backflush accounting 倒退成本计算   i1cd9  
  B (51)bad debts 坏帐   h$&Tg_/'#D  
  B (52)bad debts ratio 坏帐比率   ZAr6RRv ^  
  B (53)bank charges 银行手续费   :1A:g^n  
  B (54)bank overdraft 银行透支   1 pVw,}  
  B (55)bank reconciliation 银行存款调节表   ~#E&E%sJ  
  B (56)bank statement 银行对账单   ',r` )9o  
  B (57)bankruptcy 破产   |dgiW"tUm  
  B (58)basis of apportionment 分摊基础   |M;Nq@bRv  
  B (59)batch 批量   ku5|cF*%  
  B (60)batch costing 分批成本计算   <=NnrZOF  
  B (61)beta factor B(市场)风险因素   gD9CA*  
  B (62)bill 账单   5p#0K@`n/  
  B (63)bill of exchange 汇票   1eD#-tzV  
  B (64)bill of landing 提单   AkQ(V  
  B (65)bill of materials 用料预计单   k+9F;p7  
  B (66)bill payable 应付票据   mD9Iao%4~  
  B (67)bill receivable 应收票据   y|| n9  
  B (68)bin card 存货记录卡   _<(xjWp 8  
  B (69)bonus 红利   |8'}mjs.Q  
  B (70)book-keeping 薄记   e3ZRL91c  
  B (71)Boston classification 波士顿分类   f6Y?),`  
  B (72)breakeven chart 保本图   n+8YTjd  
  B (73)breakeven point 保本点   uOv <*Jld*  
  B (74)breaking-down time 复位时间   A;;#]]48  
  B (75)budget 预算   jlBsm'M<m  
  B (76)budget center 预算中心   H1k)ya x4_  
  B (77)budget cost allowance 预算成本折让   P8YnKyI,.  
  B (78)budget manual 预算手册   hl:Ba2_E +  
  B (79)budget period 预算期间   ~rV$.:%va  
  B (80)budgetary control 预算控制   `,V&@}&"n  
  B (81)budgeted capacity 预算生产能力   -dM~3'  
  B (82)burden 制造费用   (2;Aqx5i  
  B (83)business center 经营中心   Z;uKnJh  
  B (84)business entity 营业个体   0XA\Ag\`G  
  B (85)business unit 经营单位   i3)3. WK^  
 B (86)buy-out management 管理性购买产权   uU)t_W&-J  
  B (87)by-product 副产品 t\/H.Hb  
  C (88)called-up share capital 催缴股本   ? X8`+`nh  
  C (89)capacity 生产能力   >&.N_,*  
  C (90)capacity ratios 生产能力比率   "q?(rx;  
  C (91)capital 资本   (f&V 7n  
  C (92)capital assets pricing model资本资产计价模式   cIO/8D#zU  
  C (93)capital commitment 承诺资本   <sC(a7i1  
  C (94)capital employed 已运用的资本   JY c:@\   
  C (95)capital expenditure 资本支出   Q,.dIPla  
  C (96)capital expenditureauthorization 资本支出核准   oc"p5Y3,Os  
  C (97)capital expenditure control 资本支出控制   .u A O.<  
  C (98)capital expenditure proposal资本支出申请   #X)DFAtb  
  C (99)capital funding planning 资本基金筹集计划   `lY-/Ty  
  C (100)capital gain 资本收益   z"< S$sDh  
  C (101)capital investment appraisal资本投资评估   YMw,C:a4  
  C (102)capital maintenance 资本保全   >7WT4l)7!b  
  C (103)capital resource planning 资本资源计划   iYLg[J"  
  C (104)capital surplus 资本盈余   eYv^cbO@:  
  C (105)capital turnover 资本周转率   bmHj)^v 5]  
  C (106)card 记录卡   j/Kul}Ml\*  
  C (107)cash 现金   2po8n _  
  C (108)cash account 现金账户   W _[9  
  C (109)cash book 现金账薄   (1=@.srAzK  
  C (110)cash cow 金牛产品   ar@,SKU'K  
  C (111)cash flow 现金流量   W(qK?"s2  
  C (112)cash discounted 现金贴现   d*u3]&?x&f  
  C (113)cash flow budget 现金流量预算   n 'ZPB  
  C (114)cash flow statement 现金流量表   %{ U (y#  
  C (115)cash ledger 现金分类账   A6KP(@   
  C (116)cash limit 现金限额   #IppjaPl8  
  C (117)CCA 现时成本会计   CM~x1f*v  
  C (118)center 中心   Ne9VRM P  
  C (119)changeover time 变更时间   MZ)lNU l  
  C (120)chartered entity 特许经济个体    \&d1bq  
  C (121)cheque 支票   iw.F8[})  
  C (122)cheque register 支票登记薄   :2 \NG}  
  C (123)coin analysis 零钱分类   #: EhGlq8  
  C (124)classification 分类   \ $TM=Ykj  
  C (125)clock card 工时卡   xz`0V}dPl  
  C (126)code 代码   #F/W_G7v  
  C (127)commitment accounting 承诺确认会计   [ !~8TF  
  C (128)common cost 共同成本   0]ai*\,W7~  
  C (129)company limited byguarantee 有限担保责任公司   "vYjL&4h  
C (130)company limited shares 股份有限公司   Zp/P/97p  
  C (131)competitive position 竞争能力状况   Uv k:  
  C (132)concept 概念   MNh: NFCRA  
  C (133)conglomerate 跨行业企业   >]B_+r0m^  
  C (134)consistency concept 一致性概念   :"Vmy.xq  
  C (135)consolidated accounts 合并报表   {dh@|BzsbH  
  C (136)consolidation accounting 合并会计   DFwiBB6  
  C (137)consortium 财团   k'v+/6 Y  
  C (138)contingency plan 应急计划   f3;[ZS  
  C (139)contingent liabilities 或有负债   =m|<~t  
  C (140)continuous operation 连续生产   Z%sTj6Th  
  C (141)contra 抵消   MHE/#G  
  C (142)contract cost 合同成本   Y;\@ 5TgQ,  
  C (143)contract costing 合同成本计算   u$q asII  
  C (144)contribution 贡献毛益   )"Ujx`]4r  
  C (145)contribution centre 贡献中心   >xRUw5jN  
  C (146)contribution chart 贡献图   _+}o/449  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _or_Vw!  
  C (148)contribution to salesration 贡献毛益对销售比率   ;Gp9 ?0  
  C (149)control 控制   xJ^B.;>  
  C (150)control account 控制帐户   9r:|u:i7m  
  C (151)control limits 控制限度   Nn0j}ZI)1  
  C (152)controllability concept 可控制概念   R Se av  
  C (153)controllable cost 可控制成本   Gp_flGdGQ  
  C (154)conversion cost 加工成本   x[&)\[t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9G1ZW=83  
  C (156)corporate appraisal 公司评估   9qq6P!  
  C (157)corporate planning 公司计划   ra ,.vJuT  
  C (158)corporate social reporting 公司社会报告   CTqhXk[  
  C (159)corporation 股份公司   &G-dxET]  
  C (160)cost 成本   eiA$) rzy  
  C (161)cost account 成本帐户   B%x?VOdBE  
  C (162)cost accounting 成本会计   n-?zH:]GG{  
  C (163)cost accounting manual 成本手册   5HB*  
  C (164)cost accounts calendar 成本报表的日历时间   }Oe4wEYN)  
  C (165)cost adjustment 成本调整   Dl?:Mh  
  C (166)cost allocation 成本分配   Wa!C2nB  
  C (167)cost apportionment 成本分摊   +Lr`-</VF  
  C (168)cost attribution 成本归属   ( s+}l?  
  C (169)cost audit 成本审计   ),,0T/69+9  
  C (170)cost behaviour 成本性态   1vh[sKv9%  
  C (171)cost benefit analysis 成本效益分析   &?j\=%  
  C (172)cost center 成本中心   &[ |Z2}  
  C (173)cost driver 成本动因
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