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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 K~~*M?.Z  
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  1.audit   审计 +q?0A^C>  
  2.attestation   鉴证 6!PX! UkF  
  3.credibility   可信赖程度 ^>}[[:(6/  
  4.audit of financial statements 财务报表审计 7}7C0mV3  
  5.agreed-upon procedures 执行商定程序 Y%cA2V\#m  
  6.high levels of assurance 高水平保证 3K] 0sr  
  7.compilation 编制 !Fs) "?  
  8.reliability 可靠性 0JL6EL>_  
  9.relevance 相关性 ~ 5qZs"ks  
  10.professional skepticism 职业谨慎 <T~fh>a  
  11.objectivity 客观性 -hV KPIb  
  12. professional competence 专业胜任能力 !_z>w6uR  
  13.Senior/CPA-in-charge 项目经理 {'bkU9+  
  14.audit engagement letter 业务约定书 (dnc7KrM  
  15.recurring audit 连续审计 iYs?B0*JWK  
  16.the client 委托人 >l*9DaZ  
  17.change CPA 更换注册会计 u\Q**m2XP  
  18.the existing CPA 现任注册会计师 ~l(tl[  
  19.the successor CPA 后任注册会计师 p" W0$t.  
  20.the preceding CPA前任注册会计师 gG>^h1_o~  
  21.issue the audit report 出具审计报告 N28?JQha  
  22.expert 专家 |Dpfh  
  23.the board of directors 董事会 ( w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 tl#s:  
  25.assess material misstatement risks评估重大错报风险 6? ly. h$  
  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 :@'0)7  
  27.a general knowledge of —— 初步了解―――的情况 >V=@[B(0  
  28.a more knowledge of—— 进一步了解的情况 /3%xQK>%  
  29.the prior year‘s working papers 以前年度工作底稿 | (9FV^_  
  30.minutes of meeting 会议纪要 +W[#;)ea(  
  31.business risks 经营风险 iz5wUyeg  
  32.appropriateness 适当性 9rc n*sm  
  33.accounting estimate 会计估计 'U Cx^-  
  34.management representations 管理层声明 9 9BK/>R  
  35.going concern assumption 持续经营假设 N>\?Aeh  
  36.audit plan 审计计划 <T[ui  
  37.significant audit areas 重点审计领域 |W];v@b\y  
  38.error 错误 ,B>b9,~3a  
  39.fraud舞弊 vK~KeZ\,p=  
  40.modified or additional procedures 修改或追加审计程序 \> azY g  
  41.misappropriation of assets 侵占资产 [<$d@}O  
  42.transactions without substance 虚假交易 HBGA lZ  
  43.unusual pressures 异常压力 UHHKI)(  
  44.the suspected noncompliance 涉嫌存在违法行为 Y}z?I%zL  
  45.materialiy 重要性 _ 9]3S>Rn  
  46.exceed the materiality level 超过重要性水平 .Q@'Ob`  
  47.approach the materiality level 接近重要性水平 n:] 1^wX#  
  48.an acceptably low level 可接受水平 bncFrzp#o  
  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 }f*S 9V  
  50.misstatements or omissions 错报或漏报 p[:%Ck"$7  
  51.aggregate 总计 m(] IxI  
  52.subsequent events 期后事项 eR;0pWVl  
  53.adjust the financial statements 调整财务报表 ixpG[8s  
  54.perform additional audit procedures 实施追加的审计程序 ]`9K|v  
  55.audit risk 审计风险 ay[*b_f  
  56.detection risk 检查风险 |:BYOxAYZ8  
  57.inappropriate audit opinion 不适当的审计意见 {Oszq(A  
  58.material misstatement 重大的错报 iP_Xr~w  
  59.tolerable misstatement 可容忍错报 <-aI%'?*  
  60.the acceptable level of detection risk 可接受的检查风险 :N:8O^D^<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fdHxrH >*  
  62.simall business 小规模企业 9hpM*wt  
  63.accounting system 会计系统 fdW={}~  
  64.test of control 控制测试 IQv>{h}  
  65.walk-through test 穿行测试 i|'t!3I^m  
  66.communication 沟通 KK|Jach  
  67.flow chart 流程图 FQl|<l6  
  68.reperformance of internal control 重新执行 11+_OC2-   
  69.audit evidence 审计证据 z|H>jit+  
  70.substantive procedures 实质性程序 ! .}{ f;Ls  
  71.assertions 认定 ?Qk#;~\yB  
  72.esistence 存在 `^{P,N>X  
  73.occurrence 发生 A[a+,TN {  
  74.completeness 完整性 BT0hx!Ti  
  75.rights and obligations 权利和义务 _gh7_P^H=d  
  76.valuation and allocation 计价和分摊 PCjY,O  
  77.cutoff 截止 5,Zn$zosJC  
  78.accuracy 准确性 Wno5B/V  
  79.classification 分类 #IDCCD^1=  
  80.inspection 检查 rfpxE>_|G  
  81.supervision of counting 监盘 ^Yz05\  
  82.observation 观察 PD4E& k  
  83.confirmation 函证 " z{w^k  
  84.computation 计算 G> >_G<x  
  85.analytical procedures 分析程序 DcHMiiVM  
  86.vouch 核对 "<#:\6aym  
  87.trace 追查 &.B6P|N'  
  88.audit sampling 审计抽样 eRbO Hj1  
  89.error 误差 L~~Yh{<  
  90.expected error 预期误差  Pq%cuT%  
  91.population 总体 "dTXT  
  92.sampling risk 抽样风险  qI@_  
  93.non- sampling risk 非抽样风险 CXZeL 1+  
  94.sampling unit 抽样单位 O1,[7F.4g  
  95.statistical sampling 统计抽样 <^{:K`  
  96.tolerable error 可容忍误差 ,pz CJ@5  
  97.the risk of under reliance 信赖不足风险 qC1@p?8$  
  98.the risk of over reliance 信赖过度风险 9v0|lS!-  
  99.the risk of incorrect rejection 误拒风险 oJ:J'$W(  
  100. the risk of incorrect acceptance 误受风险 R3A^VE;qP  
  101.working trial balance 试算平衡表 RUKSGj_NJ  
  102.index and cross-referencing 索引和交叉索引 Y2EN!{YU  
  103.cash receipt 现金收入 ibyA~YUN/  
  104.cash disbursement 现金支出 G]CY3xw98  
  105.bank statement 银行对账单 )/'s& D  
  106.bank reconciliation 银行存款余额调节表 zdE^v{}|  
  107.balance sheet date 资产负债表日 .<dmdqk]  
  108.net realizable value 可变现净值 ~JpU O~i/  
  109.storeroom 仓库 $(U|JR@  
  110.sale invoice 销售发票 $!Tw`O  
  111.price list 价目表 iXFaQ  
  112.positive confirmation request 积极式询证函 J^4k}  
  113.negative confirmation request 消极式询证函 r8rR_ M{P  
  114.purchase requisition 请购单 nCU4a1rZ  
  115.receiving report 验收报告 6tg uy  
  116.gross margin 毛利 Sqs`E[G*  
  117.manufacturing overhead 制造费用 E3!twR*Aw  
  118.material requisition 领料单 ,e2va7}3  
  119.inventory-taking 存货盘点 7}k8-:a%  
  120.bond certificate 债券 s?Kn,6Y  
  121.stock certificate 股票 "T|\  
  122.audit report 审计报告 Q1z04m1_y[  
  123.entity 被审计单位 [@6iStRg7  
  124.addressee of the audit report 审计报告的收件人  s25012  
  125.unqualified opinion 无保留意见 tS$Ne7yk e  
  126.qualified opinion 保留意见 @V)WJ {  
  127.disclaimer of opinion 无法表示意见 Npq bxb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   KXJHb{?  
  A (2)absorbed overhead 已吸收制造费用 o9i\[Ul  
  A (3)absorption costing 吸收成本计算 OjZ@_V:  
  A (4)account 账户,报表   (agdgy:#  
  A (5)accounting postulate 会计假设   \+xsJbEV  
  A (6)accounting series release 会计公告文件   _Gu ;U@  
  A (7)accounting valuation 会计计价   rAKd f??  
  A (8)account sale 承销清单 V+^\SiM  
  A (9)accountability concept 经营责任概念   b}fH$.V@  
  A (10)accountancy 会计职业   '&9b*u";x(  
  A (11)accountant 会计师   y ;;@T X  
  A (12)accounting 会计   L|<Mtw  
  A (13)agency cost 代理成本   ,f$ RE6  
  A (14)accounting bases 会计基础   *4ID$BmO  
  A (15)accounting manual 会计手册   >2a~hW|,  
  A (16)accounting period 会计期间   zSu2B6YU}  
  A (17)accounting policies 会计方针   "jSn`  
  A (18)accounting rate of return 会计报酬率   c&Dy{B!  
  A (19)accounting reference date 会计参照日   O%Mh g\#B  
  A (20)accounting reference period 会计参照期间   bu]bfnYi9  
  A (21)accrual concept 应计概念   _/Hu'9432  
  A (22)accrual expenses 应计费用   O'k"6sBb  
  A (23)acid test ration 速动比率(酸性测试比率)   KnuqU2< {  
  A (24)acquisition 购置   {?8rvAj Y  
  A (25)acquisition accounting 收购会计   vQ;Z 0_  
  A (26)activity based accounting 作业基础成本计算   M<SZ7^9<  
  A (27)adjusting events 调整事项   | !Knd ^}  
  A (28)administrative expenses 行政管理费   %\A~w3E  
  A (29)advice note 发货通知   {0?76|  
  A (30)amortization 摊销   N67m=wRx  
  A (31)analytical review 分析性检查    #u~8 Txt  
  A (32)annual equivalent cost 年度等量成本法   '>Z Ou3>  
  A (33)annual report and accounts 年度报告和报表   %EuSP0  
  A (34)appraisal cost 检验成本   ~Y{K ^:wN^  
  A (35)appropriation account 盈余分配账户   uB\A8zC  
  A (36)articles of association 公司章程细则   EB \\ F  
  A (37)assets 资产   Af;$ }P  
  A (38)assets cover 资产保障   7j^, 4;  
  A (39)asset value per share 每股资产价值   ^Kn}{m/3Y  
  A (40)associated company 联营公司   o.,hCg)X  
  A (41)attainable standard 可达标准   JH 8^ZP:d'  
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 A (42)attributable profit 可归属利润   E11"uWk`  
  A (43)audit 审计   dwRJ0D]&  
  A (44)audit report 审计报告   ~!I \{(  
  A (45)auditing standards 审计准则   (uSfr]89'  
  A (46)authorized share capital 额定股本   [,V D^\  
  A (47)available hours 可用小时   d;`JDT  
  A (48)avoidable costs 可避免成本 .mMM]*e[0  
  B (49)back-to-back loan 易币贷款   L9T|*?||  
  B (50)backflush accounting 倒退成本计算   0L'h5i>H)  
  B (51)bad debts 坏帐   "bJWyUb  
  B (52)bad debts ratio 坏帐比率   ig6F!p  
  B (53)bank charges 银行手续费   ]'hz+V31%  
  B (54)bank overdraft 银行透支   JMXCyDy;  
  B (55)bank reconciliation 银行存款调节表   2TdcZ<k}J  
  B (56)bank statement 银行对账单   .RdnJ&K*  
  B (57)bankruptcy 破产   Au9Rr3n  
  B (58)basis of apportionment 分摊基础   u-D%: lz85  
  B (59)batch 批量   eKt~pzXwm  
  B (60)batch costing 分批成本计算   Z\n nVM=  
  B (61)beta factor B(市场)风险因素   BPW2WSm@<  
  B (62)bill 账单   4h-tR  
  B (63)bill of exchange 汇票   l2i[wc"9  
  B (64)bill of landing 提单   Z<`QDBN"4  
  B (65)bill of materials 用料预计单   3{CXIS  
  B (66)bill payable 应付票据   zpJQ7hym  
  B (67)bill receivable 应收票据   n*uT  
  B (68)bin card 存货记录卡   #}o*1  
  B (69)bonus 红利   G#UO>i0jy  
  B (70)book-keeping 薄记   -GH>12YP  
  B (71)Boston classification 波士顿分类   q>t#5Z81  
  B (72)breakeven chart 保本图   m)V%l0  
  B (73)breakeven point 保本点   t~3!| @3i  
  B (74)breaking-down time 复位时间   P9BShC5  
  B (75)budget 预算   5LR k) @t  
  B (76)budget center 预算中心   l4RZ!K*X_"  
  B (77)budget cost allowance 预算成本折让   O|d"0P  
  B (78)budget manual 预算手册   W2'u]1bs  
  B (79)budget period 预算期间   m;'ebkq  
  B (80)budgetary control 预算控制   ?|kwYA$4o  
  B (81)budgeted capacity 预算生产能力   p[>! ;qI  
  B (82)burden 制造费用   f<<1.4)oSV  
  B (83)business center 经营中心   UZz/v#y~  
  B (84)business entity 营业个体   3v\}4)A[  
  B (85)business unit 经营单位   Ko: <@h  
 B (86)buy-out management 管理性购买产权   m9 1Gc?c  
  B (87)by-product 副产品 |cs]98FEf  
  C (88)called-up share capital 催缴股本   EN^5 Hppb  
  C (89)capacity 生产能力   1N,</<"  
  C (90)capacity ratios 生产能力比率   :pq+SifP  
  C (91)capital 资本   8u6*;*o  
  C (92)capital assets pricing model资本资产计价模式   KSz;D+L \  
  C (93)capital commitment 承诺资本   s+DOr$\  
  C (94)capital employed 已运用的资本   ew?4;  
  C (95)capital expenditure 资本支出   DZ"'GQSg  
  C (96)capital expenditureauthorization 资本支出核准   #A\@)wJ  
  C (97)capital expenditure control 资本支出控制   $Y,y~4I  
  C (98)capital expenditure proposal资本支出申请   evjj~xkte  
  C (99)capital funding planning 资本基金筹集计划   kntYj}F(  
  C (100)capital gain 资本收益   9(6f:D  
  C (101)capital investment appraisal资本投资评估   F$M^}vsjGx  
  C (102)capital maintenance 资本保全   JV ydTvc  
  C (103)capital resource planning 资本资源计划   3$G &~A{  
  C (104)capital surplus 资本盈余   5X&Y~w,poU  
  C (105)capital turnover 资本周转率   e>0gE`8A  
  C (106)card 记录卡   - ({h @  
  C (107)cash 现金   cDS \=Bf  
  C (108)cash account 现金账户   m~04I~8vk  
  C (109)cash book 现金账薄   rny(8z%Ck-  
  C (110)cash cow 金牛产品   2)hfYLi  
  C (111)cash flow 现金流量   =U'!<w<-  
  C (112)cash discounted 现金贴现   ~[<C6{  
  C (113)cash flow budget 现金流量预算   FRa>cf4  
  C (114)cash flow statement 现金流量表   j<'ftK k  
  C (115)cash ledger 现金分类账   jIEntk  
  C (116)cash limit 现金限额   9A~w2z\G  
  C (117)CCA 现时成本会计   ox*1F+Xri  
  C (118)center 中心   w p\-LO~  
  C (119)changeover time 变更时间   ;6:9EEd  
  C (120)chartered entity 特许经济个体   >v2/0>U  
  C (121)cheque 支票   ~y{_NgMo  
  C (122)cheque register 支票登记薄   ,.Lwtp,n  
  C (123)coin analysis 零钱分类   P?p]sLrP  
  C (124)classification 分类   ncqAof(/  
  C (125)clock card 工时卡   bgLa`8  
  C (126)code 代码   kM J}sS  
  C (127)commitment accounting 承诺确认会计   p]0`rf!|  
  C (128)common cost 共同成本   S /"G=^~  
  C (129)company limited byguarantee 有限担保责任公司   }{y)a<`  
C (130)company limited shares 股份有限公司   djH&)&q!  
  C (131)competitive position 竞争能力状况   {]2^ b)  
  C (132)concept 概念   0<7sM#sI!  
  C (133)conglomerate 跨行业企业   E;}&2 a  
  C (134)consistency concept 一致性概念   aq)g&.dw?  
  C (135)consolidated accounts 合并报表   3\2%i 6W6  
  C (136)consolidation accounting 合并会计   zOd* >  
  C (137)consortium 财团   tn#cVB3  
  C (138)contingency plan 应急计划   yDfH`]i)U  
  C (139)contingent liabilities 或有负债   h4jo<yp\  
  C (140)continuous operation 连续生产   <8(=Lv`)q  
  C (141)contra 抵消   p[w! SR%=  
  C (142)contract cost 合同成本    9u^M{6  
  C (143)contract costing 合同成本计算   _V 4O#;%?  
  C (144)contribution 贡献毛益   7HkFDI()1  
  C (145)contribution centre 贡献中心   nfbR"E jXr  
  C (146)contribution chart 贡献图   fcxg6W'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E*O($tS  
  C (148)contribution to salesration 贡献毛益对销售比率   !m^;wkrY  
  C (149)control 控制   1Y87_o'd  
  C (150)control account 控制帐户   sC.b '1P  
  C (151)control limits 控制限度   n&Ckfo_D  
  C (152)controllability concept 可控制概念   MA,*$BgZ  
  C (153)controllable cost 可控制成本   (>vyWd]  
  C (154)conversion cost 加工成本   ^R=`<jx   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   vhPlH0  
  C (156)corporate appraisal 公司评估   7mq&]4-G  
  C (157)corporate planning 公司计划   i,h30J  
  C (158)corporate social reporting 公司社会报告   aX`uF<c9  
  C (159)corporation 股份公司   :`e#I/,  
  C (160)cost 成本   tPl 4'tW_  
  C (161)cost account 成本帐户   ulxfxfd  
  C (162)cost accounting 成本会计   M^[;{p2uZ  
  C (163)cost accounting manual 成本手册   gu3iaM$W  
  C (164)cost accounts calendar 成本报表的日历时间   f[1cN`|z  
  C (165)cost adjustment 成本调整   ?V,q&=9  
  C (166)cost allocation 成本分配   E{EO9EI  
  C (167)cost apportionment 成本分摊   ~4khIz  
  C (168)cost attribution 成本归属   XjF@kQeM=  
  C (169)cost audit 成本审计   *#'j0;2F  
  C (170)cost behaviour 成本性态   ydyTDn  
  C (171)cost benefit analysis 成本效益分析   GQ;0KIN  
  C (172)cost center 成本中心   ss[`*89  
  C (173)cost driver 成本动因
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