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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 EhK ~S(r^  
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  1.audit   审计 MgG_D6tDM  
  2.attestation   鉴证 YH-+s   
  3.credibility   可信赖程度 oaMh5 FPy  
  4.audit of financial statements 财务报表审计 vI1UFD D  
  5.agreed-upon procedures 执行商定程序 y1*z," dx  
  6.high levels of assurance 高水平保证 !^_G~`r$2J  
  7.compilation 编制 wfY]J0l  
  8.reliability 可靠性 eW.[M?,  
  9.relevance 相关性 b _%W*Q  
  10.professional skepticism 职业谨慎 )uxXG `,h  
  11.objectivity 客观性 |:G`f8q9  
  12. professional competence 专业胜任能力 ly)L%hG  
  13.Senior/CPA-in-charge 项目经理 NUb:5tL  
  14.audit engagement letter 业务约定书  vgbk {  
  15.recurring audit 连续审计 ganXO5T$  
  16.the client 委托人 3X]\p}]z  
  17.change CPA 更换注册会计 ^ e4y:#Nu  
  18.the existing CPA 现任注册会计师 bc ;(2D  
  19.the successor CPA 后任注册会计师 8^)K|+_'m  
  20.the preceding CPA前任注册会计师 F]k$O$)0  
  21.issue the audit report 出具审计报告 ^iz2 =}Q8  
  22.expert 专家 Yt#e[CYnu  
  23.the board of directors 董事会 /'WVRa  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <'l;j"&lp  
  25.assess material misstatement risks评估重大错报风险 gW_^GrKpI  
  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 XJ9l, :c,  
  27.a general knowledge of —— 初步了解―――的情况 [/Ya4=C@  
  28.a more knowledge of—— 进一步了解的情况 .BqS E   
  29.the prior year‘s working papers 以前年度工作底稿 8j%hxAV$  
  30.minutes of meeting 会议纪要 *oP&'$P  
  31.business risks 经营风险 ?> SH`\  
  32.appropriateness 适当性 bWOn`#+&  
  33.accounting estimate 会计估计 eq(Xzh  
  34.management representations 管理层声明 F2k)hG*|{  
  35.going concern assumption 持续经营假设 Lf} @v  
  36.audit plan 审计计划 '@ C\,E  
  37.significant audit areas 重点审计领域 L.1pO2zPe  
  38.error 错误 :.%Hu9=GL  
  39.fraud舞弊 dab[x@#r>  
  40.modified or additional procedures 修改或追加审计程序 J^]Y`Q`  
  41.misappropriation of assets 侵占资产 T.R (  
  42.transactions without substance 虚假交易 Tx!c }  
  43.unusual pressures 异常压力 ' *x?8-KP  
  44.the suspected noncompliance 涉嫌存在违法行为 IsjD-t  
  45.materialiy 重要性 l: X]$2;  
  46.exceed the materiality level 超过重要性水平 "Ca?liy  
  47.approach the materiality level 接近重要性水平 is,r:  
  48.an acceptably low level 可接受水平 TRSR5D[  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 h=Xr J  
  50.misstatements or omissions 错报或漏报 2~BId&]  
  51.aggregate 总计 &:ib>EB03=  
  52.subsequent events 期后事项 KN"V(<!)~  
  53.adjust the financial statements 调整财务报表 SOPQg?'n=V  
  54.perform additional audit procedures 实施追加的审计程序 r\sQ8/  
  55.audit risk 审计风险 V3]"ROH  
  56.detection risk 检查风险 /92m5p  
  57.inappropriate audit opinion 不适当的审计意见 B U^3Ux$  
  58.material misstatement 重大的错报 }\oy?_8~  
  59.tolerable misstatement 可容忍错报 1]l m0bfs  
  60.the acceptable level of detection risk 可接受的检查风险 Q<F-l. q   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 I!;&#LT+b  
  62.simall business 小规模企业 L>qLl_.  
  63.accounting system 会计系统 "jyh.@<  
  64.test of control 控制测试 Y)=89s&t  
  65.walk-through test 穿行测试 7k>sE  
  66.communication 沟通 aH1mW;,1u  
  67.flow chart 流程图 Zk.LGYz  
  68.reperformance of internal control 重新执行 1Lf :TQB  
  69.audit evidence 审计证据 =Qcz:ng  
  70.substantive procedures 实质性程序 9V%s1@K  
  71.assertions 认定 }FTyRHD|  
  72.esistence 存在 <Eo; CaaF/  
  73.occurrence 发生 K8l|qe  
  74.completeness 完整性 `<C/-Au  
  75.rights and obligations 权利和义务 N}*|*!6hI  
  76.valuation and allocation 计价和分摊 mt+IB4`  
  77.cutoff 截止 6J|Y+Y$  
  78.accuracy 准确性 wM;9plYlw0  
  79.classification 分类 U0+ Hk+  
  80.inspection 检查 U[a;e OLx  
  81.supervision of counting 监盘 .cQ<F4)!tu  
  82.observation 观察 dfDz/sD*  
  83.confirmation 函证 P>dMET  
  84.computation 计算 ^/3R/;?  
  85.analytical procedures 分析程序 0.~Pzg  
  86.vouch 核对  wv2  
  87.trace 追查 XZv(B^  
  88.audit sampling 审计抽样 A&2)iQ  
  89.error 误差 62&(+'$n  
  90.expected error 预期误差 R18jju>Zr  
  91.population 总体 :/BU-SFK^  
  92.sampling risk 抽样风险 *:q3<\y{  
  93.non- sampling risk 非抽样风险 ?dukK3u  
  94.sampling unit 抽样单位 T'cahkSw'O  
  95.statistical sampling 统计抽样 O/9dPod  
  96.tolerable error 可容忍误差 6BihZ|H04  
  97.the risk of under reliance 信赖不足风险 .O{2]e$  
  98.the risk of over reliance 信赖过度风险 ?Mg&e/^  
  99.the risk of incorrect rejection 误拒风险 >5& '_  
  100. the risk of incorrect acceptance 误受风险 8"4&IX  
  101.working trial balance 试算平衡表 ^1vh5D  
  102.index and cross-referencing 索引和交叉索引 @N,EoSb :  
  103.cash receipt 现金收入 O;9'0-F ?  
  104.cash disbursement 现金支出 xq2{0q  
  105.bank statement 银行对账单 S;[*5g6a&x  
  106.bank reconciliation 银行存款余额调节表 BpL,<r,  
  107.balance sheet date 资产负债表日 x.CNDG  
  108.net realizable value 可变现净值  eU"!X9  
  109.storeroom 仓库 :h tOz.  
  110.sale invoice 销售发票 8I)6 6  
  111.price list 价目表 Lt+ Cm$3  
  112.positive confirmation request 积极式询证函 #7IM#t c@  
  113.negative confirmation request 消极式询证函 Cg/L/0Ak  
  114.purchase requisition 请购单 [a;U'v*  
  115.receiving report 验收报告 bu[v[U4  
  116.gross margin 毛利 fPf8hz>  
  117.manufacturing overhead 制造费用 CBA MAr  
  118.material requisition 领料单 ,F7W_f# @3  
  119.inventory-taking 存货盘点 F$UvYy4O d  
  120.bond certificate 债券 A@BYd'}]  
  121.stock certificate 股票 ty|E[Ez1  
  122.audit report 审计报告 (c ?OcwTH  
  123.entity 被审计单位 ^[no Gjy  
  124.addressee of the audit report 审计报告的收件人 Gpws_ jw  
  125.unqualified opinion 无保留意见 CA)DQYp{  
  126.qualified opinion 保留意见 `H6-g=C  
  127.disclaimer of opinion 无法表示意见 `Ym7XF&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #1i&!et&/  
  A (2)absorbed overhead 已吸收制造费用 cF9bSY_Eh  
  A (3)absorption costing 吸收成本计算 P#(BdKjM  
  A (4)account 账户,报表   *p}b_A}D  
  A (5)accounting postulate 会计假设   @vdBA hXk  
  A (6)accounting series release 会计公告文件   =EI>@Y"  
  A (7)accounting valuation 会计计价   Yy6Mkw7X  
  A (8)account sale 承销清单 Hn5:*;N  
  A (9)accountability concept 经营责任概念   FUic7>  
  A (10)accountancy 会计职业   Bb2;zOGdA  
  A (11)accountant 会计师   HV-c DL  
  A (12)accounting 会计   ld8E!t[  
  A (13)agency cost 代理成本   }{Ab:+aNd  
  A (14)accounting bases 会计基础   V9*Z  
  A (15)accounting manual 会计手册   ;LRY h?  
  A (16)accounting period 会计期间   #T1py@b0zA  
  A (17)accounting policies 会计方针   . }n%gc~A  
  A (18)accounting rate of return 会计报酬率   U|QLc   
  A (19)accounting reference date 会计参照日   Q H:k5V~  
  A (20)accounting reference period 会计参照期间   u}ULb F  
  A (21)accrual concept 应计概念   P,-f]k[_  
  A (22)accrual expenses 应计费用   yOwo(+ 2  
  A (23)acid test ration 速动比率(酸性测试比率)   k%|7H,7  
  A (24)acquisition 购置   5+*MqO>  
  A (25)acquisition accounting 收购会计   :ulOG{z  
  A (26)activity based accounting 作业基础成本计算   b(JQ>,hX  
  A (27)adjusting events 调整事项   jC3ta  
  A (28)administrative expenses 行政管理费   ocCq$%Ka  
  A (29)advice note 发货通知   ME"B1 Se\  
  A (30)amortization 摊销   @v^;,cu'8  
  A (31)analytical review 分析性检查   84v7g`lrR  
  A (32)annual equivalent cost 年度等量成本法   ]hNio6CVm  
  A (33)annual report and accounts 年度报告和报表   EXDZehLD<]  
  A (34)appraisal cost 检验成本   npC:SrI%  
  A (35)appropriation account 盈余分配账户   FCL7Tn  
  A (36)articles of association 公司章程细则   U$+EUDFi3_  
  A (37)assets 资产   q1!45a  
  A (38)assets cover 资产保障   7kX;|NA1  
  A (39)asset value per share 每股资产价值   ;}v#hKC~  
  A (40)associated company 联营公司   qxKW% {6o  
  A (41)attainable standard 可达标准   DX>Yf}  
`@%hz%8Y  
 A (42)attributable profit 可归属利润   9u6GeK~G  
  A (43)audit 审计   KE>|,U r  
  A (44)audit report 审计报告   WWf#in  
  A (45)auditing standards 审计准则   oYOR%'0*m+  
  A (46)authorized share capital 额定股本   !C13E lf  
  A (47)available hours 可用小时   e ]-fb{oVH  
  A (48)avoidable costs 可避免成本 h9<*+T  
  B (49)back-to-back loan 易币贷款   M)sM G C  
  B (50)backflush accounting 倒退成本计算   +9LIpU&5  
  B (51)bad debts 坏帐   \ZN>7?Vs  
  B (52)bad debts ratio 坏帐比率   I'6 wh+  
  B (53)bank charges 银行手续费   L=g(w$H  
  B (54)bank overdraft 银行透支   t&5N{C:  
  B (55)bank reconciliation 银行存款调节表   ykAZP[^'  
  B (56)bank statement 银行对账单   zt&"K0X|  
  B (57)bankruptcy 破产   &CP]+ at  
  B (58)basis of apportionment 分摊基础   w[ )97d  
  B (59)batch 批量   >6yA+?[:  
  B (60)batch costing 分批成本计算   \! `k:lusa  
  B (61)beta factor B(市场)风险因素   1eod;^AP9  
  B (62)bill 账单   R( 2,1f=d  
  B (63)bill of exchange 汇票   vndD#/lXq  
  B (64)bill of landing 提单   @fz0-vT,  
  B (65)bill of materials 用料预计单   ZC7ZlL _  
  B (66)bill payable 应付票据   .J=<E  
  B (67)bill receivable 应收票据   }4$k-,1S  
  B (68)bin card 存货记录卡   N{b ;kiZq  
  B (69)bonus 红利   \%],pZsA~  
  B (70)book-keeping 薄记   =:neGqd\_E  
  B (71)Boston classification 波士顿分类   %=w@c  
  B (72)breakeven chart 保本图   "~V|p3  
  B (73)breakeven point 保本点   6gr?#D -F  
  B (74)breaking-down time 复位时间   =74yhPAW  
  B (75)budget 预算   K/T4T\  
  B (76)budget center 预算中心   JWB3;,S  
  B (77)budget cost allowance 预算成本折让   Qqm$Jl!  
  B (78)budget manual 预算手册   _8QHx;}   
  B (79)budget period 预算期间   C!,|Wi2&  
  B (80)budgetary control 预算控制   B}?$kp  
  B (81)budgeted capacity 预算生产能力   FaA'%P@  
  B (82)burden 制造费用   ] [D/=-  
  B (83)business center 经营中心   ve3-GWT{C  
  B (84)business entity 营业个体   5xb1FH d:  
  B (85)business unit 经营单位   ]h3{M Tr/  
 B (86)buy-out management 管理性购买产权   ^RIDC/B=V6  
  B (87)by-product 副产品 V1l9T_;f  
  C (88)called-up share capital 催缴股本    []L yu  
  C (89)capacity 生产能力   ;\mTm;]G  
  C (90)capacity ratios 生产能力比率   xZ\`f-zL  
  C (91)capital 资本   }c]u'a!4  
  C (92)capital assets pricing model资本资产计价模式   qI= j >x  
  C (93)capital commitment 承诺资本   V;N'?Gu  
  C (94)capital employed 已运用的资本   (Zi,~Wqm$  
  C (95)capital expenditure 资本支出   "|,;~k1  
  C (96)capital expenditureauthorization 资本支出核准   A_pc v7=@  
  C (97)capital expenditure control 资本支出控制   v)c[-:"z  
  C (98)capital expenditure proposal资本支出申请   S\jIs[Dz  
  C (99)capital funding planning 资本基金筹集计划   |'+ [ '  
  C (100)capital gain 资本收益   x<=<Lx0B;  
  C (101)capital investment appraisal资本投资评估   (_ TKDx_  
  C (102)capital maintenance 资本保全   &YpWfY&V  
  C (103)capital resource planning 资本资源计划   j&y>?Y&Sb  
  C (104)capital surplus 资本盈余   m[w 8|[  
  C (105)capital turnover 资本周转率   B k yW  
  C (106)card 记录卡   Y^(NzN  
  C (107)cash 现金   nqv#?>Z^OT  
  C (108)cash account 现金账户   .9uw@ Eq  
  C (109)cash book 现金账薄   L"x9O'U  
  C (110)cash cow 金牛产品   M/x*d4b_  
  C (111)cash flow 现金流量   .ng:Z7  
  C (112)cash discounted 现金贴现   ]"X} FU  
  C (113)cash flow budget 现金流量预算   H_&z- g`  
  C (114)cash flow statement 现金流量表   UmNh0n S  
  C (115)cash ledger 现金分类账   "k> ;K,:  
  C (116)cash limit 现金限额   8|2I/#F}]  
  C (117)CCA 现时成本会计   (X|`|Y  
  C (118)center 中心   XEpwk,8*g  
  C (119)changeover time 变更时间   \L]T|]}(  
  C (120)chartered entity 特许经济个体   X"fSM #  
  C (121)cheque 支票   x7!YA>  
  C (122)cheque register 支票登记薄   Y'9<fSn5&  
  C (123)coin analysis 零钱分类   d>bS)  
  C (124)classification 分类   ,\CG}-v@CN  
  C (125)clock card 工时卡   p+.{ "%  
  C (126)code 代码   Kc#42 C;t/  
  C (127)commitment accounting 承诺确认会计   g@s'-8}X^  
  C (128)common cost 共同成本   {!av3Pz\  
  C (129)company limited byguarantee 有限担保责任公司   69C>oX  
C (130)company limited shares 股份有限公司   @7z_f!'u  
  C (131)competitive position 竞争能力状况   :/6gGU>pu  
  C (132)concept 概念   _usi~m  
  C (133)conglomerate 跨行业企业    Z5[f  
  C (134)consistency concept 一致性概念   xA#'%| "  
  C (135)consolidated accounts 合并报表   -MTO=#5z  
  C (136)consolidation accounting 合并会计   ];7/DM#Np  
  C (137)consortium 财团   48W-Tf6v|  
  C (138)contingency plan 应急计划   iTpK:p X  
  C (139)contingent liabilities 或有负债   RI0 +9YJ  
  C (140)continuous operation 连续生产   =7P(T`j  
  C (141)contra 抵消   u EE#A0  
  C (142)contract cost 合同成本   bA*T1Db,t>  
  C (143)contract costing 合同成本计算   ATq-&1hs  
  C (144)contribution 贡献毛益   8pE0ANbq  
  C (145)contribution centre 贡献中心   5;yVA  
  C (146)contribution chart 贡献图   oP`yBX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YA'_Ba(v)  
  C (148)contribution to salesration 贡献毛益对销售比率   = k|hH~  
  C (149)control 控制   (. J8Q  
  C (150)control account 控制帐户   .:?cU#.  
  C (151)control limits 控制限度   h"849c;C.  
  C (152)controllability concept 可控制概念   *s}j:fJ  
  C (153)controllable cost 可控制成本   7nOn^f D  
  C (154)conversion cost 加工成本   )WR *8659e  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $0wF4$)  
  C (156)corporate appraisal 公司评估   Z`97= :W  
  C (157)corporate planning 公司计划   oHj64fE9  
  C (158)corporate social reporting 公司社会报告   x}*Y =Xh  
  C (159)corporation 股份公司   eF%IX  
  C (160)cost 成本   p}{V%!`_  
  C (161)cost account 成本帐户   K" U!SWv  
  C (162)cost accounting 成本会计   /&Vgo ~.J  
  C (163)cost accounting manual 成本手册   iT}L9\  
  C (164)cost accounts calendar 成本报表的日历时间   O,A}p:Pgs  
  C (165)cost adjustment 成本调整   }y P98N5o  
  C (166)cost allocation 成本分配   *d/,Y-tl  
  C (167)cost apportionment 成本分摊   {I~[a#^  
  C (168)cost attribution 成本归属   J"W+9sI0  
  C (169)cost audit 成本审计   cQ<* (KU  
  C (170)cost behaviour 成本性态   j"Vb8}  
  C (171)cost benefit analysis 成本效益分析   .} ||!  
  C (172)cost center 成本中心   eH y.<VX  
  C (173)cost driver 成本动因
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