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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 $ g]'$PB  
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  1.audit   审计 |E9iG  
  2.attestation   鉴证 VgcLG ]tE[  
  3.credibility   可信赖程度 (@;=[ 5+  
  4.audit of financial statements 财务报表审计 _Rm1-,3  
  5.agreed-upon procedures 执行商定程序 ^z}$ '<D9  
  6.high levels of assurance 高水平保证 J=AF`[  
  7.compilation 编制 yDe#,|-p  
  8.reliability 可靠性 :6y;U  
  9.relevance 相关性 S3.76&  
  10.professional skepticism 职业谨慎 VL| q`n  
  11.objectivity 客观性 MXGz_Db4'  
  12. professional competence 专业胜任能力 PuGc{kt  
  13.Senior/CPA-in-charge 项目经理 ;TTH  
  14.audit engagement letter 业务约定书 ^*_|26  
  15.recurring audit 连续审计 p2uZ*sY(D  
  16.the client 委托人 gP:H_nVh  
  17.change CPA 更换注册会计 0XUWK@)P  
  18.the existing CPA 现任注册会计师 KBy*QA  
  19.the successor CPA 后任注册会计师 [mA\,ny9  
  20.the preceding CPA前任注册会计师 fFJu]  
  21.issue the audit report 出具审计报告 [X\~J &kD  
  22.expert 专家 !ui:0_  
  23.the board of directors 董事会 M5T4{^i  
  24.knowledge of the entity‘ s business 了解被审计单位情况 db0]D\  
  25.assess material misstatement risks评估重大错报风险 vZ/Bzy@|  
  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 aXRf6:\%  
  27.a general knowledge of —— 初步了解―――的情况 bz\-%$^k  
  28.a more knowledge of—— 进一步了解的情况 \9T /%[r#  
  29.the prior year‘s working papers 以前年度工作底稿 GR>kxYM%q  
  30.minutes of meeting 会议纪要 o-r00H|  
  31.business risks 经营风险 |%c"Avc  
  32.appropriateness 适当性 Eu1t*>ZL  
  33.accounting estimate 会计估计 u#~q86k  
  34.management representations 管理层声明 O[<0\  
  35.going concern assumption 持续经营假设 s8iB>-dk  
  36.audit plan 审计计划 U)iq  
  37.significant audit areas 重点审计领域 6Dz N.fz  
  38.error 错误 qpXsQim$~  
  39.fraud舞弊 m9 D' yXZ  
  40.modified or additional procedures 修改或追加审计程序 o2e gNTG  
  41.misappropriation of assets 侵占资产 p^THoF'~T  
  42.transactions without substance 虚假交易 ?$Jj^/luD  
  43.unusual pressures 异常压力 5tQZf'pHfd  
  44.the suspected noncompliance 涉嫌存在违法行为 Z[?zaQ$  
  45.materialiy 重要性 R gTrj  
  46.exceed the materiality level 超过重要性水平 (~OP)F).  
  47.approach the materiality level 接近重要性水平 ^M~Z_CQL2  
  48.an acceptably low level 可接受水平 =&"x6F.`  
  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 9HBRWh6  
  50.misstatements or omissions 错报或漏报 9A!B|s  
  51.aggregate 总计 <% GfF![v  
  52.subsequent events 期后事项 3T84f[CFJ  
  53.adjust the financial statements 调整财务报表 $ fFh4O4  
  54.perform additional audit procedures 实施追加的审计程序 m*H' Cb  
  55.audit risk 审计风险 } za "rU  
  56.detection risk 检查风险 VL2+"<  
  57.inappropriate audit opinion 不适当的审计意见 EEdU\9DH(  
  58.material misstatement 重大的错报 "`Mowp*  
  59.tolerable misstatement 可容忍错报 UNJAfr P  
  60.the acceptable level of detection risk 可接受的检查风险 ZYo?b"6A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 pUD(5v*0R  
  62.simall business 小规模企业 M" R= ;n  
  63.accounting system 会计系统 TAp8x  
  64.test of control 控制测试 V iYfK7Z  
  65.walk-through test 穿行测试 Td,s"p>Vq  
  66.communication 沟通 L. DD  
  67.flow chart 流程图 Q]hl+C$d"/  
  68.reperformance of internal control 重新执行 @M&qH[tK-A  
  69.audit evidence 审计证据 p4^&G/'  
  70.substantive procedures 实质性程序 UWo*%&J  
  71.assertions 认定 Qs\*r@6?  
  72.esistence 存在 45.Vr[FS.  
  73.occurrence 发生 H?cJ'Q, 5  
  74.completeness 完整性 B&> z&!}  
  75.rights and obligations 权利和义务 gnN"6r1  
  76.valuation and allocation 计价和分摊 $L"h|>b\o  
  77.cutoff 截止 fprP$MbI  
  78.accuracy 准确性  *"Uf|  
  79.classification 分类 B!1Bg9D  
  80.inspection 检查 p-XO4Pc 6  
  81.supervision of counting 监盘 4=qZ Z>[t  
  82.observation 观察 EFn[[<&><t  
  83.confirmation 函证 O b'Br  
  84.computation 计算 \dJOZ2J<z  
  85.analytical procedures 分析程序 LDh,!5G-M  
  86.vouch 核对 C2C 1 @=w  
  87.trace 追查 E{BX $R_8  
  88.audit sampling 审计抽样 \- 8S"  
  89.error 误差 ,)M/mG?,  
  90.expected error 预期误差 bYBEh n  
  91.population 总体 (z  9M  
  92.sampling risk 抽样风险 yS1i$[JV  
  93.non- sampling risk 非抽样风险 i"d&U7Q  
  94.sampling unit 抽样单位 xO&qo8*   
  95.statistical sampling 统计抽样 J#xZ.6)  
  96.tolerable error 可容忍误差 eI,H  
  97.the risk of under reliance 信赖不足风险  ) fQ1U  
  98.the risk of over reliance 信赖过度风险 JA~q}C7A7o  
  99.the risk of incorrect rejection 误拒风险 -car>hQq  
  100. the risk of incorrect acceptance 误受风险 K.Tob,5`  
  101.working trial balance 试算平衡表 Xm3r)Bm'3  
  102.index and cross-referencing 索引和交叉索引 )kDB*(?  
  103.cash receipt 现金收入 -G(#,rXk  
  104.cash disbursement 现金支出 n zU;Bi^m  
  105.bank statement 银行对账单 F -Bj  
  106.bank reconciliation 银行存款余额调节表 :!ablO~  
  107.balance sheet date 资产负债表日 K<q#2G0{  
  108.net realizable value 可变现净值 #Q'#/\5  
  109.storeroom 仓库 xVk5%  
  110.sale invoice 销售发票 |]5`T9K@b#  
  111.price list 价目表 N}>[To3  
  112.positive confirmation request 积极式询证函 Q^bYx (r5w  
  113.negative confirmation request 消极式询证函 4W#DLip9  
  114.purchase requisition 请购单 M+*K-zt0  
  115.receiving report 验收报告 CaC \\5wl  
  116.gross margin 毛利 >t{-_4Yv?  
  117.manufacturing overhead 制造费用 {gh<SZsE  
  118.material requisition 领料单 ^.9Df A0  
  119.inventory-taking 存货盘点 RM;Uq >l  
  120.bond certificate 债券 !e:_$$j  
  121.stock certificate 股票  +;-Z U  
  122.audit report 审计报告 0n}v"61q  
  123.entity 被审计单位 z69u@  
  124.addressee of the audit report 审计报告的收件人 u\;d^A  
  125.unqualified opinion 无保留意见 +)LCYDRV7  
  126.qualified opinion 保留意见 .N7<bt@~)  
  127.disclaimer of opinion 无法表示意见 C1>zwU_zo  
  128.adverse opinion 否定意见
-lrcb/)Gz  
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A (1)ABC 作业基础成本计算   fN/;BT  
  A (2)absorbed overhead 已吸收制造费用 ;;6$d{  
  A (3)absorption costing 吸收成本计算 b gxk:$E  
  A (4)account 账户,报表   3N 5@<:2`  
  A (5)accounting postulate 会计假设   JIIc4fyy8s  
  A (6)accounting series release 会计公告文件   v: veKA  
  A (7)accounting valuation 会计计价   e+V8I&%  
  A (8)account sale 承销清单 Fv*Et-8tN5  
  A (9)accountability concept 经营责任概念   zhJ0to[%?  
  A (10)accountancy 会计职业   m/"([Y_  
  A (11)accountant 会计师   --EDr>'D5P  
  A (12)accounting 会计   $6(a6!  
  A (13)agency cost 代理成本   tW a'[2L  
  A (14)accounting bases 会计基础   w{t]^w:  
  A (15)accounting manual 会计手册   E*h!{)z@F  
  A (16)accounting period 会计期间   Wm}gnNwA  
  A (17)accounting policies 会计方针   XOLE=zdSp  
  A (18)accounting rate of return 会计报酬率   ':3[?d1Es  
  A (19)accounting reference date 会计参照日   0' oXA'L-J  
  A (20)accounting reference period 会计参照期间   3-&~jm~"  
  A (21)accrual concept 应计概念   F-$!e?,H  
  A (22)accrual expenses 应计费用   ?4oP= .  
  A (23)acid test ration 速动比率(酸性测试比率)   I,<?Kv  
  A (24)acquisition 购置   1$+8wDVwad  
  A (25)acquisition accounting 收购会计   8Ihl}aguW  
  A (26)activity based accounting 作业基础成本计算   DJ*mWi.  
  A (27)adjusting events 调整事项   TMo DN%{  
  A (28)administrative expenses 行政管理费   vw4b@v-XQ3  
  A (29)advice note 发货通知   Eh)VT{vp  
  A (30)amortization 摊销   &=MVX>[  
  A (31)analytical review 分析性检查   `lQ ;M?D  
  A (32)annual equivalent cost 年度等量成本法   0 ckmHv  
  A (33)annual report and accounts 年度报告和报表   r<4j;"lQK  
  A (34)appraisal cost 检验成本   fERO(o  
  A (35)appropriation account 盈余分配账户   vQ]d?Tp  
  A (36)articles of association 公司章程细则   +g kJrw  
  A (37)assets 资产   m"'} {3$%  
  A (38)assets cover 资产保障   N .H<'Q8&  
  A (39)asset value per share 每股资产价值   h!v< J  
  A (40)associated company 联营公司   uT'l.*W6i  
  A (41)attainable standard 可达标准   TQmrL  
]<C]`W2{  
 A (42)attributable profit 可归属利润   !n` |k  
  A (43)audit 审计   EZN!3y| m  
  A (44)audit report 审计报告   % 1$#fxR  
  A (45)auditing standards 审计准则   T=)qD2?  
  A (46)authorized share capital 额定股本    &x[7?Y L  
  A (47)available hours 可用小时   pB#I_?(  
  A (48)avoidable costs 可避免成本 -- FzRO{D  
  B (49)back-to-back loan 易币贷款   Fi67"*gE  
  B (50)backflush accounting 倒退成本计算   ;g? |y(xv  
  B (51)bad debts 坏帐   @"MQ6u G>  
  B (52)bad debts ratio 坏帐比率   RgA"`p7{  
  B (53)bank charges 银行手续费   [61*/=gWe  
  B (54)bank overdraft 银行透支   S1I.l">P  
  B (55)bank reconciliation 银行存款调节表   EwX{i}j_V  
  B (56)bank statement 银行对账单   yW (|au q  
  B (57)bankruptcy 破产   KX]!yA  
  B (58)basis of apportionment 分摊基础   ]d-.Mw,'  
  B (59)batch 批量   M;,$ )>P  
  B (60)batch costing 分批成本计算   XL^05  
  B (61)beta factor B(市场)风险因素   \ ZE[7Ae  
  B (62)bill 账单   -F[@)$ L  
  B (63)bill of exchange 汇票   DJ@n$G`^^  
  B (64)bill of landing 提单   )-emSV0zE  
  B (65)bill of materials 用料预计单   YcX\t6VK  
  B (66)bill payable 应付票据   9$Z0mzk  
  B (67)bill receivable 应收票据   9aY8` B  
  B (68)bin card 存货记录卡   ,aLwOmO  
  B (69)bonus 红利   J-Tiw l  
  B (70)book-keeping 薄记   *; ]}`r  
  B (71)Boston classification 波士顿分类   L/r_MtN  
  B (72)breakeven chart 保本图   9i}$245lB  
  B (73)breakeven point 保本点   J (?qk  
  B (74)breaking-down time 复位时间   j7gw?,  
  B (75)budget 预算   <y] 67:"<v  
  B (76)budget center 预算中心   UUlz3"`  
  B (77)budget cost allowance 预算成本折让   vM6W64S  
  B (78)budget manual 预算手册   j&oRj6;Ha+  
  B (79)budget period 预算期间   4minzrKM\  
  B (80)budgetary control 预算控制   8ZVQM7O  
  B (81)budgeted capacity 预算生产能力   n)98NSVDbT  
  B (82)burden 制造费用   - ~|Gwr"  
  B (83)business center 经营中心   Leb|YX  
  B (84)business entity 营业个体   %z-*C'j5H  
  B (85)business unit 经营单位   )/%5f{+}  
 B (86)buy-out management 管理性购买产权   6<<"9mxK  
  B (87)by-product 副产品 jh)@3c  
  C (88)called-up share capital 催缴股本   LCH\;07V#  
  C (89)capacity 生产能力   cQyN@W  
  C (90)capacity ratios 生产能力比率   .Mb[j1L^  
  C (91)capital 资本   &]#L'D!"  
  C (92)capital assets pricing model资本资产计价模式   JRo/ HY+  
  C (93)capital commitment 承诺资本   ^0}ma*gi~  
  C (94)capital employed 已运用的资本   5 tQz! M  
  C (95)capital expenditure 资本支出   JiaR*3#  
  C (96)capital expenditureauthorization 资本支出核准   AtG~!)hG  
  C (97)capital expenditure control 资本支出控制   @m9pb+=v  
  C (98)capital expenditure proposal资本支出申请   WC`h+SC`.  
  C (99)capital funding planning 资本基金筹集计划   'UIFP#GtFO  
  C (100)capital gain 资本收益   w, LmAWZ4Y  
  C (101)capital investment appraisal资本投资评估   { uaDpRt  
  C (102)capital maintenance 资本保全   d"9tP& Q  
  C (103)capital resource planning 资本资源计划   I[Lg0H8  
  C (104)capital surplus 资本盈余   q[a\a7U z  
  C (105)capital turnover 资本周转率   r |C.K  
  C (106)card 记录卡   J8alqs7  
  C (107)cash 现金   #`*uX6C  
  C (108)cash account 现金账户   B#Ybdp ;  
  C (109)cash book 现金账薄   5]N0p,f  
  C (110)cash cow 金牛产品   FN-/~Su~J  
  C (111)cash flow 现金流量   A _zCSRF,  
  C (112)cash discounted 现金贴现   /{i~-DVME  
  C (113)cash flow budget 现金流量预算   Nrr}) g  
  C (114)cash flow statement 现金流量表   P_1WJ  
  C (115)cash ledger 现金分类账   'F/oR/4,  
  C (116)cash limit 现金限额   ~R w1  
  C (117)CCA 现时成本会计   Nh.+woFq4  
  C (118)center 中心   9{jMO  
  C (119)changeover time 变更时间   Swhz\/u9  
  C (120)chartered entity 特许经济个体   2{rWAPHgz  
  C (121)cheque 支票   -[7+g  
  C (122)cheque register 支票登记薄   J[ Gpd  
  C (123)coin analysis 零钱分类   ;\mX=S|a  
  C (124)classification 分类   mrP48#Y+l  
  C (125)clock card 工时卡   _Sr7b#)o  
  C (126)code 代码   yS W$zA,  
  C (127)commitment accounting 承诺确认会计   Q"XDxa'7"  
  C (128)common cost 共同成本   A*y4<'}<  
  C (129)company limited byguarantee 有限担保责任公司   j#5a&Z  
C (130)company limited shares 股份有限公司   x|~8?i$%  
  C (131)competitive position 竞争能力状况   73cb1 kfPd  
  C (132)concept 概念   @*YF!LdU{M  
  C (133)conglomerate 跨行业企业   Ay?<~)H  
  C (134)consistency concept 一致性概念   xSmG,}3mF  
  C (135)consolidated accounts 合并报表   S H?McBxS  
  C (136)consolidation accounting 合并会计   F] c\Qt  
  C (137)consortium 财团   #KJ# 1  
  C (138)contingency plan 应急计划   *(OG+OkC  
  C (139)contingent liabilities 或有负债   Zd[rn:9\  
  C (140)continuous operation 连续生产   =GX5T(P8k  
  C (141)contra 抵消   +; KUL6  
  C (142)contract cost 合同成本   5~[7|Y  
  C (143)contract costing 合同成本计算   m^3x%ENZ  
  C (144)contribution 贡献毛益   hJEd7{n  
  C (145)contribution centre 贡献中心   P51M?3&=l  
  C (146)contribution chart 贡献图   =0g!Q   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |2j,  
  C (148)contribution to salesration 贡献毛益对销售比率   F/s n"2  
  C (149)control 控制   ,_e [P  
  C (150)control account 控制帐户   PAYw:/(P  
  C (151)control limits 控制限度   MbRTOH  
  C (152)controllability concept 可控制概念   V+E8{| dYL  
  C (153)controllable cost 可控制成本   d+q],\"R  
  C (154)conversion cost 加工成本   ^^N|:80  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `}Zqmfs  
  C (156)corporate appraisal 公司评估   xnZnbgO+  
  C (157)corporate planning 公司计划   *:n~j9V-  
  C (158)corporate social reporting 公司社会报告   [Yt{h9  
  C (159)corporation 股份公司   >O-KJZ'GV  
  C (160)cost 成本   [H}> 2Q  
  C (161)cost account 成本帐户   &u>dKf)5  
  C (162)cost accounting 成本会计   A(FnU:  
  C (163)cost accounting manual 成本手册   d0:LJ'<Q  
  C (164)cost accounts calendar 成本报表的日历时间   JQ03om--(  
  C (165)cost adjustment 成本调整   0caZ_-zU  
  C (166)cost allocation 成本分配   Y2r}W3F=  
  C (167)cost apportionment 成本分摊   >C|pY6  
  C (168)cost attribution 成本归属   su%(!XJQpg  
  C (169)cost audit 成本审计   B0@ Tz39=  
  C (170)cost behaviour 成本性态   >w S'z]T9  
  C (171)cost benefit analysis 成本效益分析   X4V>qHV72  
  C (172)cost center 成本中心   Y9 )j1~  
  C (173)cost driver 成本动因
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