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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 i`6utOq  
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  1.audit   审计 W|;`R{<I%  
  2.attestation   鉴证 )jwovS?V  
  3.credibility   可信赖程度 #WUN=u   
  4.audit of financial statements 财务报表审计 L kafB2y  
  5.agreed-upon procedures 执行商定程序 IY~I=}  
  6.high levels of assurance 高水平保证 MC-Z6l2  
  7.compilation 编制 9JMf T]  
  8.reliability 可靠性 Pvv7|AV   
  9.relevance 相关性 WSF$xC /~  
  10.professional skepticism 职业谨慎 1 h162  
  11.objectivity 客观性 \Rt>U|%  
  12. professional competence 专业胜任能力 V/\`:  
  13.Senior/CPA-in-charge 项目经理 cWQ &zc  
  14.audit engagement letter 业务约定书 (.z0.0W  
  15.recurring audit 连续审计 Ir` l*:j$  
  16.the client 委托人 ^755 LW  
  17.change CPA 更换注册会计 ELG{xN=o  
  18.the existing CPA 现任注册会计师 t ~]' {[F  
  19.the successor CPA 后任注册会计师 \'w.<)(GI  
  20.the preceding CPA前任注册会计师 lZ"C~B}9:I  
  21.issue the audit report 出具审计报告 ),o=~,v:  
  22.expert 专家 {R7RBX  
  23.the board of directors 董事会 L`:V]p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f/kYm\Zc  
  25.assess material misstatement risks评估重大错报风险 x `%x f  
  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 hOqNZ66{  
  27.a general knowledge of —— 初步了解―――的情况 ok-q9dM  
  28.a more knowledge of—— 进一步了解的情况 _= [pW2p  
  29.the prior year‘s working papers 以前年度工作底稿 >Ir?)h  
  30.minutes of meeting 会议纪要 KLj/,ehD !  
  31.business risks 经营风险 %0u5d$bq  
  32.appropriateness 适当性 J1r\Cp+h0  
  33.accounting estimate 会计估计 <g&GIFE,  
  34.management representations 管理层声明 +5GC?cW  
  35.going concern assumption 持续经营假设 q`|E9  
  36.audit plan 审计计划 ,ueA'GZ  
  37.significant audit areas 重点审计领域 :-2sKD y  
  38.error 错误 M.$=tu UL  
  39.fraud舞弊 ]R Vme^=  
  40.modified or additional procedures 修改或追加审计程序 0!c/4^  
  41.misappropriation of assets 侵占资产 1 j|X C  
  42.transactions without substance 虚假交易 ! OVi\v 'm  
  43.unusual pressures 异常压力 )C$Ij9 <A  
  44.the suspected noncompliance 涉嫌存在违法行为 ARJtE@s6Y  
  45.materialiy 重要性 aO:A pOAO  
  46.exceed the materiality level 超过重要性水平 @71y:)W<  
  47.approach the materiality level 接近重要性水平 <qoPBm])  
  48.an acceptably low level 可接受水平 6il+hz2&lH  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 lP(<4mdP  
  50.misstatements or omissions 错报或漏报 I=E\=UTG,5  
  51.aggregate 总计 a5]]AkvA  
  52.subsequent events 期后事项 Pl|*+g  
  53.adjust the financial statements 调整财务报表 NUi&x+  
  54.perform additional audit procedures 实施追加的审计程序 li`  
  55.audit risk 审计风险 Hw#yw g  
  56.detection risk 检查风险 mL@7,G D  
  57.inappropriate audit opinion 不适当的审计意见 `Z`o[]%  
  58.material misstatement 重大的错报 Nc(A5*  
  59.tolerable misstatement 可容忍错报 .KYDYdoS'  
  60.the acceptable level of detection risk 可接受的检查风险 1 x0)mt3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 YL4yT`*  
  62.simall business 小规模企业 XQ Si  
  63.accounting system 会计系统 2Aq+:ud)P  
  64.test of control 控制测试 DY87NS*HF  
  65.walk-through test 穿行测试 -,"eN}P^  
  66.communication 沟通 x}7Xd P.2$  
  67.flow chart 流程图 U<yKC8  
  68.reperformance of internal control 重新执行 JkNRXC:  
  69.audit evidence 审计证据 ^X*l&R_=R  
  70.substantive procedures 实质性程序 y$|O E%S  
  71.assertions 认定 ehX4[j6  
  72.esistence 存在 (bogA i3<F  
  73.occurrence 发生 Nu; 9  
  74.completeness 完整性 m?)F@4]  
  75.rights and obligations 权利和义务 Fz$^CMw5K  
  76.valuation and allocation 计价和分摊 |P"kJ45  
  77.cutoff 截止 i:^ 8zW  
  78.accuracy 准确性 pWGIA6&v(  
  79.classification 分类 Wc/B_F?2  
  80.inspection 检查 n*qn8Dq  
  81.supervision of counting 监盘 G7HvA46  
  82.observation 观察 ZN`I4Ak  
  83.confirmation 函证 Or()AzwE@  
  84.computation 计算 hTAZGV(  
  85.analytical procedures 分析程序 4L2TsuLw  
  86.vouch 核对 ,Ct1)%   
  87.trace 追查 `[4{]jX+<  
  88.audit sampling 审计抽样  9\R+g5  
  89.error 误差 W% }zwQ  
  90.expected error 预期误差 \z=!It]f.  
  91.population 总体 mLeK7?GL  
  92.sampling risk 抽样风险 OxVe}Fy m  
  93.non- sampling risk 非抽样风险 ){i 9,u")  
  94.sampling unit 抽样单位 /3 ;t &]  
  95.statistical sampling 统计抽样 xNxSgvco ,  
  96.tolerable error 可容忍误差 Y{dj~}mM+  
  97.the risk of under reliance 信赖不足风险 j{NcDe pLn  
  98.the risk of over reliance 信赖过度风险 k`,> 52  
  99.the risk of incorrect rejection 误拒风险 ?7aeY5 p  
  100. the risk of incorrect acceptance 误受风险 ]A:G>K  
  101.working trial balance 试算平衡表 :W1B"T<  
  102.index and cross-referencing 索引和交叉索引 h\OMWJ~  
  103.cash receipt 现金收入 ohB@ijC!  
  104.cash disbursement 现金支出 hQbz}x  
  105.bank statement 银行对账单 ?xCWg.#l4V  
  106.bank reconciliation 银行存款余额调节表 HS 1zA  
  107.balance sheet date 资产负债表日 <SNu`,/I  
  108.net realizable value 可变现净值 (, uW-  
  109.storeroom 仓库 p!~V@l  
  110.sale invoice 销售发票 :.f m LL  
  111.price list 价目表 6t`cY  
  112.positive confirmation request 积极式询证函 2xpI|+ a%  
  113.negative confirmation request 消极式询证函 Eg#WR&Uq"  
  114.purchase requisition 请购单 7a<:\F}E0  
  115.receiving report 验收报告 H<wkD9v}H5  
  116.gross margin 毛利 fnU;DS] W  
  117.manufacturing overhead 制造费用 !&vPG>V  
  118.material requisition 领料单 a.s5>:Ct  
  119.inventory-taking 存货盘点 >iI-Cs7TD  
  120.bond certificate 债券 - |&&lxrwh  
  121.stock certificate 股票 B["C~aF  
  122.audit report 审计报告 _{YU WV50}  
  123.entity 被审计单位 `KmM*_a  
  124.addressee of the audit report 审计报告的收件人 8A2_4q@34  
  125.unqualified opinion 无保留意见 5'[b:YC  
  126.qualified opinion 保留意见 p6W|4_a?  
  127.disclaimer of opinion 无法表示意见 xIa8Ac  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3etW4  
  A (2)absorbed overhead 已吸收制造费用 9g`o+U{  
  A (3)absorption costing 吸收成本计算 8{4jlL;"`?  
  A (4)account 账户,报表   aO$I|!tl  
  A (5)accounting postulate 会计假设   rE$=~s  
  A (6)accounting series release 会计公告文件   o) ,1R:  
  A (7)accounting valuation 会计计价   J`d;I#R%c  
  A (8)account sale 承销清单 JWvL  
  A (9)accountability concept 经营责任概念   OS$^>1f"  
  A (10)accountancy 会计职业   BBlYy5x  
  A (11)accountant 会计师   FWDAG$K@0  
  A (12)accounting 会计   9._owKj  
  A (13)agency cost 代理成本   =^`?O* /;  
  A (14)accounting bases 会计基础   (E]q>'X  
  A (15)accounting manual 会计手册   pt=H?{06  
  A (16)accounting period 会计期间   ^s?=$&8f![  
  A (17)accounting policies 会计方针   aLt2fB1)  
  A (18)accounting rate of return 会计报酬率   Al pk5o5B  
  A (19)accounting reference date 会计参照日   SK;c D>)  
  A (20)accounting reference period 会计参照期间   6k*,Yei  
  A (21)accrual concept 应计概念   x3Ze\N8w  
  A (22)accrual expenses 应计费用   \d}>@@U&  
  A (23)acid test ration 速动比率(酸性测试比率)   |WDMyKf6J  
  A (24)acquisition 购置   U/9_:  
  A (25)acquisition accounting 收购会计   Q? ]-/v  
  A (26)activity based accounting 作业基础成本计算   J>p6')Y6~  
  A (27)adjusting events 调整事项   S<UWv@`U"  
  A (28)administrative expenses 行政管理费   7 FGi+  
  A (29)advice note 发货通知   :SvgXMY@  
  A (30)amortization 摊销   &*8_w-  
  A (31)analytical review 分析性检查   rki0!P`  
  A (32)annual equivalent cost 年度等量成本法   <3C/t|s  
  A (33)annual report and accounts 年度报告和报表   =WM^i86  
  A (34)appraisal cost 检验成本   CWw#0  
  A (35)appropriation account 盈余分配账户   H[D<G9:  
  A (36)articles of association 公司章程细则   0*yD   
  A (37)assets 资产   db`L0JB  
  A (38)assets cover 资产保障   }YCpd)@  
  A (39)asset value per share 每股资产价值   \x;`8H  
  A (40)associated company 联营公司   Gqs)E"h  
  A (41)attainable standard 可达标准   dh S7}n  
On-zbE  
 A (42)attributable profit 可归属利润   L(+I  
  A (43)audit 审计   szC<ht?z  
  A (44)audit report 审计报告   $* hqF1Q  
  A (45)auditing standards 审计准则   |Q?^Ba  
  A (46)authorized share capital 额定股本   < wi9   
  A (47)available hours 可用小时   P+bA>lJd  
  A (48)avoidable costs 可避免成本 dpSNh1  
  B (49)back-to-back loan 易币贷款   jIi:tO9G^,  
  B (50)backflush accounting 倒退成本计算   2xK v;  
  B (51)bad debts 坏帐   WJj5dqatV  
  B (52)bad debts ratio 坏帐比率   \45F;f_r6  
  B (53)bank charges 银行手续费   7m:ZG  
  B (54)bank overdraft 银行透支   'M!M$<j  
  B (55)bank reconciliation 银行存款调节表   T7~H|%  
  B (56)bank statement 银行对账单   <NXJ&xs-+  
  B (57)bankruptcy 破产   mLm?yb:  
  B (58)basis of apportionment 分摊基础   K*S3{s%UR  
  B (59)batch 批量   .C,D;T{  
  B (60)batch costing 分批成本计算   ~sT1J|  
  B (61)beta factor B(市场)风险因素   WT63ve  
  B (62)bill 账单   R9\ )a2  
  B (63)bill of exchange 汇票   <NWq0 3:&  
  B (64)bill of landing 提单   f9D01R fo  
  B (65)bill of materials 用料预计单   c*.-mS~Z`  
  B (66)bill payable 应付票据   'S%H"W\  
  B (67)bill receivable 应收票据   oju,2kpH7#  
  B (68)bin card 存货记录卡   ,0a\Ka {^  
  B (69)bonus 红利   s>*xAIx  
  B (70)book-keeping 薄记   7>lM^ :A  
  B (71)Boston classification 波士顿分类   H)+QkQb}  
  B (72)breakeven chart 保本图   Kk`Lu S?  
  B (73)breakeven point 保本点   gVNoC-n)  
  B (74)breaking-down time 复位时间   rld 8hFj  
  B (75)budget 预算   &EmG\vfE  
  B (76)budget center 预算中心   zf;sdQ;4  
  B (77)budget cost allowance 预算成本折让   ,&.$r/x|?  
  B (78)budget manual 预算手册   o$Ju\(Y$<+  
  B (79)budget period 预算期间   P dtL Cgd  
  B (80)budgetary control 预算控制   lg +>.^7k  
  B (81)budgeted capacity 预算生产能力   Vh{(*p  
  B (82)burden 制造费用   LU/;` In  
  B (83)business center 经营中心   BU#3fPl  
  B (84)business entity 营业个体   6n^@Ps  
  B (85)business unit 经营单位   9y&bKB2 ,  
 B (86)buy-out management 管理性购买产权   _&%FGcAS  
  B (87)by-product 副产品 6H=gura&   
  C (88)called-up share capital 催缴股本   +z 4E:v  
  C (89)capacity 生产能力   :V1j*)  
  C (90)capacity ratios 生产能力比率   ~7an j.  
  C (91)capital 资本   *3)kr=x  
  C (92)capital assets pricing model资本资产计价模式   5th?m>  
  C (93)capital commitment 承诺资本   ``%yVVg}  
  C (94)capital employed 已运用的资本   (9R;-3vY:S  
  C (95)capital expenditure 资本支出   |az2vD6P  
  C (96)capital expenditureauthorization 资本支出核准   v7 n@CWnN  
  C (97)capital expenditure control 资本支出控制   Ec2;?pvd%J  
  C (98)capital expenditure proposal资本支出申请   DD 2K>1A1  
  C (99)capital funding planning 资本基金筹集计划   P0pBR_:o  
  C (100)capital gain 资本收益   "([/G?QAG  
  C (101)capital investment appraisal资本投资评估   |nE4tN#J<  
  C (102)capital maintenance 资本保全   rr,w/[  
  C (103)capital resource planning 资本资源计划   vA}_x7}n(  
  C (104)capital surplus 资本盈余   ~Up{zRD"B  
  C (105)capital turnover 资本周转率   L7hRFf-o  
  C (106)card 记录卡   T+^c=[W  
  C (107)cash 现金   bf|ePGW?  
  C (108)cash account 现金账户   oC-v>&bW  
  C (109)cash book 现金账薄   j+@3.^vK  
  C (110)cash cow 金牛产品   c_8<N7 C  
  C (111)cash flow 现金流量   FWA?mde  
  C (112)cash discounted 现金贴现   t1]/Bw`j/  
  C (113)cash flow budget 现金流量预算   m7DKC,  
  C (114)cash flow statement 现金流量表   K_@?Q@#YhR  
  C (115)cash ledger 现金分类账   }B a_epM  
  C (116)cash limit 现金限额   Qe{w)e0}`  
  C (117)CCA 现时成本会计   ,yA[XAz~U  
  C (118)center 中心   hGkJ$QT  
  C (119)changeover time 变更时间   xx(C$wCJ  
  C (120)chartered entity 特许经济个体   !|up"T I  
  C (121)cheque 支票   a|"Uw `pX+  
  C (122)cheque register 支票登记薄   5dB62dqN  
  C (123)coin analysis 零钱分类   nwh@F1|  
  C (124)classification 分类   Qn,6s%n  
  C (125)clock card 工时卡   15hqoo9!  
  C (126)code 代码   M(zZ8#  
  C (127)commitment accounting 承诺确认会计   [orL.D]  
  C (128)common cost 共同成本   "i\#L`TkzX  
  C (129)company limited byguarantee 有限担保责任公司   MM_:2 ^P)  
C (130)company limited shares 股份有限公司   ),-gy~  
  C (131)competitive position 竞争能力状况   nQoQNB  
  C (132)concept 概念   N@L{9ak1  
  C (133)conglomerate 跨行业企业   "L:4 7!8  
  C (134)consistency concept 一致性概念   DL?nvH  
  C (135)consolidated accounts 合并报表   r34MDUZdI  
  C (136)consolidation accounting 合并会计   ,|B-Nq  
  C (137)consortium 财团   [ r8 ZAS  
  C (138)contingency plan 应急计划   H=Ilum06  
  C (139)contingent liabilities 或有负债   .z.4E:Iq  
  C (140)continuous operation 连续生产   msM1K1er  
  C (141)contra 抵消   9&5<ZC-D  
  C (142)contract cost 合同成本   f+Sb> $  
  C (143)contract costing 合同成本计算   }&t>j[  
  C (144)contribution 贡献毛益   UhpJGO  
  C (145)contribution centre 贡献中心   qS2Nk.e]o  
  C (146)contribution chart 贡献图   qQi\/~Y[:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hg(<>_~  
  C (148)contribution to salesration 贡献毛益对销售比率   P=5+I+  
  C (149)control 控制   m$kQbPlatN  
  C (150)control account 控制帐户   Ph1XI&us9  
  C (151)control limits 控制限度   p.SipQ.P  
  C (152)controllability concept 可控制概念   #F.jf2h@  
  C (153)controllable cost 可控制成本   *Bq}.Yn  
  C (154)conversion cost 加工成本   -g]Rs !w'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <ZF|2  
  C (156)corporate appraisal 公司评估   #uw&u6*\q  
  C (157)corporate planning 公司计划   :t{~Mi=T  
  C (158)corporate social reporting 公司社会报告   [YfoQ1  
  C (159)corporation 股份公司   w{6C4~0  
  C (160)cost 成本   /}(d'@8p  
  C (161)cost account 成本帐户   =d<RgwscJ  
  C (162)cost accounting 成本会计   6JDHwV  
  C (163)cost accounting manual 成本手册   /,I cs  
  C (164)cost accounts calendar 成本报表的日历时间   ba);f[>  
  C (165)cost adjustment 成本调整   a+E&{p V  
  C (166)cost allocation 成本分配   &~ y)b`r  
  C (167)cost apportionment 成本分摊   kkF)Tro\  
  C (168)cost attribution 成本归属   >s f g`4  
  C (169)cost audit 成本审计   hPDKxYD]f  
  C (170)cost behaviour 成本性态   ^AS \a4`/  
  C (171)cost benefit analysis 成本效益分析   jdP )y]c  
  C (172)cost center 成本中心   "y,YC M`  
  C (173)cost driver 成本动因
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