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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 ])7t!<  
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  1.audit   审计 !D7/Ja  
  2.attestation   鉴证 0^? 3hK  
  3.credibility   可信赖程度 u;F++$=  
  4.audit of financial statements 财务报表审计 '2WYbcU  
  5.agreed-upon procedures 执行商定程序 kbI: }b7H  
  6.high levels of assurance 高水平保证 >(<OhS(  
  7.compilation 编制 f)({;,q  
  8.reliability 可靠性 Hh(_sewo  
  9.relevance 相关性 ZgcA[P  
  10.professional skepticism 职业谨慎 )z=`,\&p:  
  11.objectivity 客观性 n,wLk./`  
  12. professional competence 专业胜任能力 CTD{!I(  
  13.Senior/CPA-in-charge 项目经理 I o|NL6[  
  14.audit engagement letter 业务约定书 sc@v\J;k  
  15.recurring audit 连续审计 Vx~[;*{,C9  
  16.the client 委托人 BikmA a  
  17.change CPA 更换注册会计 ujXC#r&  
  18.the existing CPA 现任注册会计师 $f7#p4;}(  
  19.the successor CPA 后任注册会计师 Ki,]*-XO  
  20.the preceding CPA前任注册会计师 V/.Y]dN5  
  21.issue the audit report 出具审计报告 S_y!4;]ox  
  22.expert 专家 94 H\,}i 8  
  23.the board of directors 董事会 |0vY'A)]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 N*|Mfpf  
  25.assess material misstatement risks评估重大错报风险 9} :n  
  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 %i]q} M  
  27.a general knowledge of —— 初步了解―――的情况 vnw83a%3  
  28.a more knowledge of—— 进一步了解的情况 XTG* 56IzL  
  29.the prior year‘s working papers 以前年度工作底稿 h:Q*T*py  
  30.minutes of meeting 会议纪要 w[^s) 1  
  31.business risks 经营风险 _ncqd,&z  
  32.appropriateness 适当性 DDwH9*  
  33.accounting estimate 会计估计 ^*C8BzcH  
  34.management representations 管理层声明 ReE6h\j  
  35.going concern assumption 持续经营假设 CSN]k)\N(  
  36.audit plan 审计计划 ZL:nohB  
  37.significant audit areas 重点审计领域 7i`@`0   
  38.error 错误 5)wz`OS  
  39.fraud舞弊 %?' jyK  
  40.modified or additional procedures 修改或追加审计程序 j=" {^b  
  41.misappropriation of assets 侵占资产 w`bojM@e1  
  42.transactions without substance 虚假交易 * 8CI'U X  
  43.unusual pressures 异常压力 ULIbVy7Y  
  44.the suspected noncompliance 涉嫌存在违法行为 !_QE|tVeR  
  45.materialiy 重要性 npkE [JE:  
  46.exceed the materiality level 超过重要性水平 )(oRJu)y  
  47.approach the materiality level 接近重要性水平 ]E .+)>  
  48.an acceptably low level 可接受水平 2ro4{^(_  
  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 X2 c<.  
  50.misstatements or omissions 错报或漏报 qt=gz6!  
  51.aggregate 总计 ryy".'v  
  52.subsequent events 期后事项 Pn\ Lg8  
  53.adjust the financial statements 调整财务报表 _n,Ye&m  
  54.perform additional audit procedures 实施追加的审计程序 6Z]* ce<r  
  55.audit risk 审计风险 6 D_3Hwrs  
  56.detection risk 检查风险 ,]gYy00w0s  
  57.inappropriate audit opinion 不适当的审计意见 G1K5J`"*  
  58.material misstatement 重大的错报 +/'3=!oyd  
  59.tolerable misstatement 可容忍错报 x6d+`4  
  60.the acceptable level of detection risk 可接受的检查风险 `f,SY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @" UoQ_h%  
  62.simall business 小规模企业 )@Fuw*  
  63.accounting system 会计系统 Kr3L~4>  
  64.test of control 控制测试 Bd*:y qi  
  65.walk-through test 穿行测试 .E-)R  
  66.communication 沟通 *.#d '~+  
  67.flow chart 流程图 v@_b"w_TY  
  68.reperformance of internal control 重新执行 494"-F6  
  69.audit evidence 审计证据 .>%(bH8S  
  70.substantive procedures 实质性程序 e|Rd#  
  71.assertions 认定 &x =}m  
  72.esistence 存在 GD<xmuo  
  73.occurrence 发生 jc) [5i0  
  74.completeness 完整性 qn}4PVn4  
  75.rights and obligations 权利和义务 8@^=k.5IK  
  76.valuation and allocation 计价和分摊 bnt>j0E  
  77.cutoff 截止  i1v0J->  
  78.accuracy 准确性 |j($2.  
  79.classification 分类 KP `{ UD)  
  80.inspection 检查 ]|ew!N$ar=  
  81.supervision of counting 监盘 J8 >y2rAi  
  82.observation 观察 PzbLbH8A  
  83.confirmation 函证 *Hx{eqC  
  84.computation 计算 0Ah'G  
  85.analytical procedures 分析程序 A0Pg|M  
  86.vouch 核对 |B yw]\3v  
  87.trace 追查 x PoI+,  
  88.audit sampling 审计抽样 2{:bv~*I0F  
  89.error 误差 pT\>kqmj  
  90.expected error 预期误差 .Az' THD}  
  91.population 总体 M}2a/}4   
  92.sampling risk 抽样风险 @2ZE8O#I  
  93.non- sampling risk 非抽样风险 eT* )r~  
  94.sampling unit 抽样单位 9aky+  
  95.statistical sampling 统计抽样 qT7E"|.$  
  96.tolerable error 可容忍误差 Qxr&zT7f  
  97.the risk of under reliance 信赖不足风险 {WfZE&B  
  98.the risk of over reliance 信赖过度风险 j#mo Vq  
  99.the risk of incorrect rejection 误拒风险 { ,61V;Bpm  
  100. the risk of incorrect acceptance 误受风险 zXWf($^&E  
  101.working trial balance 试算平衡表 k`ulDQu  
  102.index and cross-referencing 索引和交叉索引 }{/3yXk[G  
  103.cash receipt 现金收入 w9h`8pt  
  104.cash disbursement 现金支出 VL4ErOoZ  
  105.bank statement 银行对账单 \@8j&],dl  
  106.bank reconciliation 银行存款余额调节表 F)rU* i7  
  107.balance sheet date 资产负债表日 0h^&`H:  
  108.net realizable value 可变现净值 X&R ,-^  
  109.storeroom 仓库 7~(|q2ib  
  110.sale invoice 销售发票 yzJ VU0s  
  111.price list 价目表 qXC>D Gy  
  112.positive confirmation request 积极式询证函 Kgh@.Ir  
  113.negative confirmation request 消极式询证函 #;,dk(URo  
  114.purchase requisition 请购单 E{+V_.tlu  
  115.receiving report 验收报告 +72[*_ <  
  116.gross margin 毛利 >Wvb!8N  
  117.manufacturing overhead 制造费用 0RmQfD>  
  118.material requisition 领料单 X.TsOoy  
  119.inventory-taking 存货盘点 67<Ym0+ =  
  120.bond certificate 债券 Ovu!G q  
  121.stock certificate 股票 NbG`v@yH  
  122.audit report 审计报告 =To}yJ#  
  123.entity 被审计单位 )w\E^  
  124.addressee of the audit report 审计报告的收件人 AY3nQH   
  125.unqualified opinion 无保留意见 ?VVtEmIN  
  126.qualified opinion 保留意见 (prqo1e@  
  127.disclaimer of opinion 无法表示意见 B+W 4r9#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &,~0*&r0  
  A (2)absorbed overhead 已吸收制造费用 P")duv  
  A (3)absorption costing 吸收成本计算 5k/Y7+*?E  
  A (4)account 账户,报表   =P>c1T1-  
  A (5)accounting postulate 会计假设   m^hi}Am1  
  A (6)accounting series release 会计公告文件   ;#c=0*.  
  A (7)accounting valuation 会计计价   VsLlPw{  
  A (8)account sale 承销清单 Tp7*T8  
  A (9)accountability concept 经营责任概念   yn&+ >{  
  A (10)accountancy 会计职业   6, =oTmFP  
  A (11)accountant 会计师   .C$4jR.KC  
  A (12)accounting 会计   #bk[Zj&  
  A (13)agency cost 代理成本   dk}T&qZ~p  
  A (14)accounting bases 会计基础   ,D#ssxV  
  A (15)accounting manual 会计手册   yc ize2>q  
  A (16)accounting period 会计期间   Z*,Nt6;e  
  A (17)accounting policies 会计方针   9em?2'ysa  
  A (18)accounting rate of return 会计报酬率   T.m*LM  
  A (19)accounting reference date 会计参照日   liu%K9-r  
  A (20)accounting reference period 会计参照期间   Qe8F(k~k  
  A (21)accrual concept 应计概念   19V  
  A (22)accrual expenses 应计费用   .v<Q-P\8/  
  A (23)acid test ration 速动比率(酸性测试比率)   4@|"1D3  
  A (24)acquisition 购置   `` !BE"yN  
  A (25)acquisition accounting 收购会计   !yxb=>A  
  A (26)activity based accounting 作业基础成本计算   >SS YYy  
  A (27)adjusting events 调整事项   ~cHpA;x9<^  
  A (28)administrative expenses 行政管理费   9/[1a_ r  
  A (29)advice note 发货通知   !{hC99q6  
  A (30)amortization 摊销   *>b*I4dz  
  A (31)analytical review 分析性检查   II=(>G9v  
  A (32)annual equivalent cost 年度等量成本法   u7L!&/6On  
  A (33)annual report and accounts 年度报告和报表   bo>4:i  
  A (34)appraisal cost 检验成本   P'wn$WE[n\  
  A (35)appropriation account 盈余分配账户   Yfro^}f  
  A (36)articles of association 公司章程细则   CJ'pZ]\G  
  A (37)assets 资产   ?f}lYQzM  
  A (38)assets cover 资产保障   Id_?  
  A (39)asset value per share 每股资产价值   ;S,k U{F  
  A (40)associated company 联营公司   A}./ ;[  
  A (41)attainable standard 可达标准   LI`L!6^l  
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 A (42)attributable profit 可归属利润   4.>rd6BAN-  
  A (43)audit 审计   5G$sP,n  
  A (44)audit report 审计报告   T ~=r*4  
  A (45)auditing standards 审计准则   ui _nvD:  
  A (46)authorized share capital 额定股本   ?ykQ]r6a<  
  A (47)available hours 可用小时   (+M]C]  
  A (48)avoidable costs 可避免成本 H);O. m  
  B (49)back-to-back loan 易币贷款   CC8M1iW3  
  B (50)backflush accounting 倒退成本计算   soSdlV{  
  B (51)bad debts 坏帐   8oAr<:.=  
  B (52)bad debts ratio 坏帐比率   W Z!?O0.A  
  B (53)bank charges 银行手续费   OHEl.p]|  
  B (54)bank overdraft 银行透支   x:Mh&dq?  
  B (55)bank reconciliation 银行存款调节表   R8Kj3wp  
  B (56)bank statement 银行对账单   >a6{y   
  B (57)bankruptcy 破产   |:yWDZg[  
  B (58)basis of apportionment 分摊基础   :K- 05$K  
  B (59)batch 批量   ihv=y\Jt  
  B (60)batch costing 分批成本计算   ~Bw)rf,  
  B (61)beta factor B(市场)风险因素   ~ 9 F rlj  
  B (62)bill 账单   osBwX.G'l  
  B (63)bill of exchange 汇票   Q~p)@[q  
  B (64)bill of landing 提单   % s|` 1`c  
  B (65)bill of materials 用料预计单   aicvu(%EE  
  B (66)bill payable 应付票据   <FaF67[Q  
  B (67)bill receivable 应收票据   H8$l }pOz  
  B (68)bin card 存货记录卡   >h!>Ll  
  B (69)bonus 红利   tWT ,U[  
  B (70)book-keeping 薄记   G=1&:nW'  
  B (71)Boston classification 波士顿分类   FabDK :  
  B (72)breakeven chart 保本图   o8PK,!Pl  
  B (73)breakeven point 保本点   4Lg!54P8  
  B (74)breaking-down time 复位时间   z' oK 0"  
  B (75)budget 预算   8[PD`*w  
  B (76)budget center 预算中心   pJnT \~o  
  B (77)budget cost allowance 预算成本折让   R B,`I#z1f  
  B (78)budget manual 预算手册   //x^[fkNq)  
  B (79)budget period 预算期间   eUY/H1  
  B (80)budgetary control 预算控制   O_gr{L}  
  B (81)budgeted capacity 预算生产能力   1KHFzx,  
  B (82)burden 制造费用   D@O#P^?  
  B (83)business center 经营中心   D7X8yv1  
  B (84)business entity 营业个体   xOKLc!J  
  B (85)business unit 经营单位   Wqy\yS [  
 B (86)buy-out management 管理性购买产权   9A7LDHst7  
  B (87)by-product 副产品 a/@F?\A  
  C (88)called-up share capital 催缴股本   vZ&{   
  C (89)capacity 生产能力   j=q*b Qr  
  C (90)capacity ratios 生产能力比率   rAv)k&l  
  C (91)capital 资本   ?j'Nx_RoX  
  C (92)capital assets pricing model资本资产计价模式   \sSt _|+  
  C (93)capital commitment 承诺资本   x/<eY<Vgm?  
  C (94)capital employed 已运用的资本   vO?\u`vY  
  C (95)capital expenditure 资本支出   zp4aiMn1F  
  C (96)capital expenditureauthorization 资本支出核准   aa-{,X "MF  
  C (97)capital expenditure control 资本支出控制   <~d3L4h*<  
  C (98)capital expenditure proposal资本支出申请   yA+ NRWWj  
  C (99)capital funding planning 资本基金筹集计划   pW y+oZ  
  C (100)capital gain 资本收益   ?KB+2]7m6  
  C (101)capital investment appraisal资本投资评估   ?Q?=I,2bP  
  C (102)capital maintenance 资本保全   006 qj.  
  C (103)capital resource planning 资本资源计划   =x &"aF1  
  C (104)capital surplus 资本盈余   kWSei3  
  C (105)capital turnover 资本周转率   spX*e1  
  C (106)card 记录卡   6_&uYA<8pE  
  C (107)cash 现金   g,k} nkIT  
  C (108)cash account 现金账户   jmE\+yz  
  C (109)cash book 现金账薄   EF8~rKO3  
  C (110)cash cow 金牛产品   l KdY!j"  
  C (111)cash flow 现金流量   8:9/RL\"x  
  C (112)cash discounted 现金贴现   -f f@W m  
  C (113)cash flow budget 现金流量预算   :j<ij]rsI  
  C (114)cash flow statement 现金流量表   5#Wy I#YNG  
  C (115)cash ledger 现金分类账   ~;QzV?%  
  C (116)cash limit 现金限额   \>G:mMk/  
  C (117)CCA 现时成本会计   !gyEw1Re7  
  C (118)center 中心   C"gH>G  
  C (119)changeover time 变更时间   f"Z2,!Z;  
  C (120)chartered entity 特许经济个体   ,UveH` n-  
  C (121)cheque 支票   %v"qFYVX"  
  C (122)cheque register 支票登记薄   jYxmU8  
  C (123)coin analysis 零钱分类   "0V8i%a  
  C (124)classification 分类   pm4'2B|)g  
  C (125)clock card 工时卡   ^*$lCUv8p  
  C (126)code 代码   xQ]^wT.Q  
  C (127)commitment accounting 承诺确认会计   SK]"JSY`  
  C (128)common cost 共同成本   ]lgI Q;r  
  C (129)company limited byguarantee 有限担保责任公司   !vY5X2?tr,  
C (130)company limited shares 股份有限公司   e,X {.N S  
  C (131)competitive position 竞争能力状况   y@'~fI!E4  
  C (132)concept 概念   E*W|>2nx]  
  C (133)conglomerate 跨行业企业   'CfM'f3uu  
  C (134)consistency concept 一致性概念   5*#3v:l/9  
  C (135)consolidated accounts 合并报表   j@guB:0  
  C (136)consolidation accounting 合并会计   [ U`})  
  C (137)consortium 财团   Y+ Qm.  
  C (138)contingency plan 应急计划   NDo>"in  
  C (139)contingent liabilities 或有负债   .Bs~FIe^  
  C (140)continuous operation 连续生产   Z37%jdr  
  C (141)contra 抵消   D8O&`!mf  
  C (142)contract cost 合同成本   %"gV >E_u  
  C (143)contract costing 合同成本计算   *[ww;  
  C (144)contribution 贡献毛益   ]nQC  
  C (145)contribution centre 贡献中心   qrLE1b 1$  
  C (146)contribution chart 贡献图   O={ ?c1i:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0;X0<IV  
  C (148)contribution to salesration 贡献毛益对销售比率   u 6"v}gN  
  C (149)control 控制   ?AlTQL~c  
  C (150)control account 控制帐户   < cUaIb;(4  
  C (151)control limits 控制限度   x9qoS)@CM  
  C (152)controllability concept 可控制概念   bkSI1m3  
  C (153)controllable cost 可控制成本   |EpL~ G_  
  C (154)conversion cost 加工成本   `9vCl@"IV  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %gbvX^E?  
  C (156)corporate appraisal 公司评估   9C"d7--  
  C (157)corporate planning 公司计划   TPi=!*$&  
  C (158)corporate social reporting 公司社会报告   0Vwl\,7z9  
  C (159)corporation 股份公司   VUbg{Rb)  
  C (160)cost 成本   Y)](jU%o  
  C (161)cost account 成本帐户   sI% =G3o=  
  C (162)cost accounting 成本会计   %AV[vr,  
  C (163)cost accounting manual 成本手册   bmd3fJb`r  
  C (164)cost accounts calendar 成本报表的日历时间   WvVf+| Km  
  C (165)cost adjustment 成本调整   (q+EP(Q  
  C (166)cost allocation 成本分配   UPr8Q^wm  
  C (167)cost apportionment 成本分摊   [ }1+=Ub  
  C (168)cost attribution 成本归属   G@+AB*Eu  
  C (169)cost audit 成本审计   D/<;9hw  
  C (170)cost behaviour 成本性态   ;R4qE$u2^  
  C (171)cost benefit analysis 成本效益分析   y7LT;`A  
  C (172)cost center 成本中心   t$k$ Hd';  
  C (173)cost driver 成本动因
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