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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 [(F.x6z)  
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  1.audit   审计 6L}$R`s5H  
  2.attestation   鉴证 P I)lJ\  
  3.credibility   可信赖程度 "6FZX~]s!  
  4.audit of financial statements 财务报表审计 SdeKRZ{o  
  5.agreed-upon procedures 执行商定程序 Cevl#c5p>  
  6.high levels of assurance 高水平保证 zw_Xh~4"b  
  7.compilation 编制 Cz#0Gh>1  
  8.reliability 可靠性 `!K(P- yB?  
  9.relevance 相关性 /hQTV!\u  
  10.professional skepticism 职业谨慎 e)zE*9  
  11.objectivity 客观性 qm{(.b^  
  12. professional competence 专业胜任能力 O T+=H)/  
  13.Senior/CPA-in-charge 项目经理 >h(n8wTP  
  14.audit engagement letter 业务约定书 `gDpb.=Y  
  15.recurring audit 连续审计 h'|{@X  
  16.the client 委托人 AU OL?st  
  17.change CPA 更换注册会计 4%Z!*W*  
  18.the existing CPA 现任注册会计师 Hca vA{H  
  19.the successor CPA 后任注册会计师 5N @k9x  
  20.the preceding CPA前任注册会计师 I~-W4{  
  21.issue the audit report 出具审计报告 8LB,8 *L^  
  22.expert 专家 *GH` u*C_  
  23.the board of directors 董事会 64fa0j~<*M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _)"-z bh}{  
  25.assess material misstatement risks评估重大错报风险 bqWo*>l  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '=Nb`n3%  
  27.a general knowledge of —— 初步了解―――的情况 anxg D?<+B  
  28.a more knowledge of—— 进一步了解的情况 G%jgr"]\z  
  29.the prior year‘s working papers 以前年度工作底稿 | (JxtQqQg  
  30.minutes of meeting 会议纪要 G3 rTzMO  
  31.business risks 经营风险 lA<n}N)j  
  32.appropriateness 适当性 aY@]mMz\  
  33.accounting estimate 会计估计 ,.A@U*j  
  34.management representations 管理层声明 k Pi%RvuQ  
  35.going concern assumption 持续经营假设 g Fizw:l  
  36.audit plan 审计计划 `*g(_EZsS  
  37.significant audit areas 重点审计领域 ]w`)"{j5m  
  38.error 错误 #>i Bu:\J  
  39.fraud舞弊 @.0>gmY;:  
  40.modified or additional procedures 修改或追加审计程序 WK)hj{k  
  41.misappropriation of assets 侵占资产 SR!EQ<  
  42.transactions without substance 虚假交易 bA!n;  
  43.unusual pressures 异常压力 zl^ %x1G  
  44.the suspected noncompliance 涉嫌存在违法行为 K|, P  
  45.materialiy 重要性 d,8L-pT$FM  
  46.exceed the materiality level 超过重要性水平 LM\H%=*L  
  47.approach the materiality level 接近重要性水平 u1a0w  
  48.an acceptably low level 可接受水平 R/ix,GC  
  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 KSDz3qe  
  50.misstatements or omissions 错报或漏报 = >CADTU  
  51.aggregate 总计 M15Ce)oB1(  
  52.subsequent events 期后事项 Q]$gw,H"6  
  53.adjust the financial statements 调整财务报表 =z^ 2KH  
  54.perform additional audit procedures 实施追加的审计程序 SQ'\Kd=  
  55.audit risk 审计风险 '5V} Z3zJ/  
  56.detection risk 检查风险 J=7.-R|t  
  57.inappropriate audit opinion 不适当的审计意见 |y1 O M  
  58.material misstatement 重大的错报 \A7{kI  
  59.tolerable misstatement 可容忍错报 M$_E:u&D  
  60.the acceptable level of detection risk 可接受的检查风险 JYb sta  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /5:2g# S4  
  62.simall business 小规模企业 IU f&*'_  
  63.accounting system 会计系统 f#mNx  
  64.test of control 控制测试 S!WG|75 B  
  65.walk-through test 穿行测试 kZ<0|b  
  66.communication 沟通 Hi%)TDfv  
  67.flow chart 流程图 K|L&mL&8  
  68.reperformance of internal control 重新执行 ^Gi9&fS,  
  69.audit evidence 审计证据 6`Hd)T5{w  
  70.substantive procedures 实质性程序 Z5/*i un  
  71.assertions 认定 |"}oGL6-  
  72.esistence 存在 q)j b9e   
  73.occurrence 发生 `vjn,2S}  
  74.completeness 完整性 43wm_4C!H  
  75.rights and obligations 权利和义务 >AK9F. _z  
  76.valuation and allocation 计价和分摊 dCA| )  
  77.cutoff 截止 Y"H'BT!b}  
  78.accuracy 准确性 )7]la/0  
  79.classification 分类 W(5XcP(  
  80.inspection 检查 #q LsAw--Q  
  81.supervision of counting 监盘 'Em3;`/C*+  
  82.observation 观察 B(|*u  
  83.confirmation 函证 >0F)^W?  
  84.computation 计算 Ec/&?|$  
  85.analytical procedures 分析程序 -al\* XDz  
  86.vouch 核对 :j2?v(jT_l  
  87.trace 追查 OQ(w]G0LP  
  88.audit sampling 审计抽样 ='A VI-go5  
  89.error 误差 [#@\A]LO  
  90.expected error 预期误差 lXpbAW  
  91.population 总体 cN%  r\  
  92.sampling risk 抽样风险 0oK_uY 4g  
  93.non- sampling risk 非抽样风险 'p FK+j  
  94.sampling unit 抽样单位 2# 72B  
  95.statistical sampling 统计抽样 :o3>  
  96.tolerable error 可容忍误差 [KQ#b  
  97.the risk of under reliance 信赖不足风险 +Y?) ?  
  98.the risk of over reliance 信赖过度风险 bv^wE,+?o  
  99.the risk of incorrect rejection 误拒风险 Mz7qC3Z  
  100. the risk of incorrect acceptance 误受风险 p40;@gUug  
  101.working trial balance 试算平衡表 v6U Gr4  
  102.index and cross-referencing 索引和交叉索引 !zVjbYWY  
  103.cash receipt 现金收入 8n/8uRIR  
  104.cash disbursement 现金支出 C/?x`2'  
  105.bank statement 银行对账单 E3LEeXcLS  
  106.bank reconciliation 银行存款余额调节表 Rp+Lu  
  107.balance sheet date 资产负债表日 DD5cUlOSu  
  108.net realizable value 可变现净值 u>ZH-nw O  
  109.storeroom 仓库 / Q| Z&-c  
  110.sale invoice 销售发票 R XN0v@V  
  111.price list 价目表 Sx:JuK@  
  112.positive confirmation request 积极式询证函 `h%K8];<6f  
  113.negative confirmation request 消极式询证函 Spu> ac  
  114.purchase requisition 请购单 enGZb&  
  115.receiving report 验收报告 w=_q<1a  
  116.gross margin 毛利 kyi"U A82  
  117.manufacturing overhead 制造费用 *Sg6VGP  
  118.material requisition 领料单 /HH_Zi0?N|  
  119.inventory-taking 存货盘点 B/*\Ih9y  
  120.bond certificate 债券 Or#KF6+ut  
  121.stock certificate 股票 LC7%Bfn!  
  122.audit report 审计报告 $D='NzE/  
  123.entity 被审计单位 uZM%F)  
  124.addressee of the audit report 审计报告的收件人 <a&w$Zc/  
  125.unqualified opinion 无保留意见 %Rt 5$+dNT  
  126.qualified opinion 保留意见 NR,R.N^[  
  127.disclaimer of opinion 无法表示意见 oI5^.Dr FW  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   qZdA%  
  A (2)absorbed overhead 已吸收制造费用 e45)t}'  
  A (3)absorption costing 吸收成本计算 +B[XTn,Cru  
  A (4)account 账户,报表   bt*  
  A (5)accounting postulate 会计假设   2:@,~{`#*  
  A (6)accounting series release 会计公告文件   C|V5@O?;&  
  A (7)accounting valuation 会计计价   ;}lsD1S:  
  A (8)account sale 承销清单 "574%\#4z  
  A (9)accountability concept 经营责任概念   l)e6*sDZ,  
  A (10)accountancy 会计职业   |No9eZ8>.  
  A (11)accountant 会计师   !LQzf(s;  
  A (12)accounting 会计   )(OGo`4Qz  
  A (13)agency cost 代理成本   HZ2f|Y|T  
  A (14)accounting bases 会计基础   v^J'] p  
  A (15)accounting manual 会计手册   d/3bE*gr  
  A (16)accounting period 会计期间   .HN4x L  
  A (17)accounting policies 会计方针   D9  Mst6  
  A (18)accounting rate of return 会计报酬率   s{OV-H  
  A (19)accounting reference date 会计参照日   *~~J1.ja>  
  A (20)accounting reference period 会计参照期间   I s|_  
  A (21)accrual concept 应计概念   'C=(?H)M  
  A (22)accrual expenses 应计费用   ![!,i\x  
  A (23)acid test ration 速动比率(酸性测试比率)   baBPf{<  
  A (24)acquisition 购置   F~0iJnF  
  A (25)acquisition accounting 收购会计   TS`m&N{i")  
  A (26)activity based accounting 作业基础成本计算   0dIGX |e  
  A (27)adjusting events 调整事项   p1[|5r5Day  
  A (28)administrative expenses 行政管理费   HWIn.i j  
  A (29)advice note 发货通知   1,:QrhC  
  A (30)amortization 摊销   fRxn,HyV  
  A (31)analytical review 分析性检查   n2dOCntN>  
  A (32)annual equivalent cost 年度等量成本法   <00nu'Ex1v  
  A (33)annual report and accounts 年度报告和报表   g:.LC F  
  A (34)appraisal cost 检验成本   qC=9m[MI  
  A (35)appropriation account 盈余分配账户   62kA(F 0e,  
  A (36)articles of association 公司章程细则   nXk9 IG(  
  A (37)assets 资产   $> ;|  
  A (38)assets cover 资产保障   E@%1HO_  
  A (39)asset value per share 每股资产价值   mE;^B%v  
  A (40)associated company 联营公司   qo}yEl1  
  A (41)attainable standard 可达标准   ~$ Po3]{ s  
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 A (42)attributable profit 可归属利润   AQtOTT$  
  A (43)audit 审计   Xq_h C"s  
  A (44)audit report 审计报告   S?zP; iFj  
  A (45)auditing standards 审计准则   !acuOBv,  
  A (46)authorized share capital 额定股本   Rqbz3h~  
  A (47)available hours 可用小时   {3SK|J`  
  A (48)avoidable costs 可避免成本 r oPC ^Q  
  B (49)back-to-back loan 易币贷款   R%~~'/2V  
  B (50)backflush accounting 倒退成本计算   ++UxzUd  
  B (51)bad debts 坏帐   fT{jD_Q+3  
  B (52)bad debts ratio 坏帐比率   [VL q/lg*  
  B (53)bank charges 银行手续费   :# \jx  
  B (54)bank overdraft 银行透支   JvEW0-B^l,  
  B (55)bank reconciliation 银行存款调节表   9=FH2|Z  
  B (56)bank statement 银行对账单   4=%,0.y t  
  B (57)bankruptcy 破产   -GCU6U|  
  B (58)basis of apportionment 分摊基础   $m-C6xC/  
  B (59)batch 批量   lYS "  
  B (60)batch costing 分批成本计算   aK(e%Ed t"  
  B (61)beta factor B(市场)风险因素   >l=jJTJ;q  
  B (62)bill 账单   P8H2v_)X&  
  B (63)bill of exchange 汇票   Q);}1'c  
  B (64)bill of landing 提单   A/&u /?*C  
  B (65)bill of materials 用料预计单   ' R2*3<  
  B (66)bill payable 应付票据   G^z>2P  
  B (67)bill receivable 应收票据   Dw 5Ze  
  B (68)bin card 存货记录卡   <WbO&;%  
  B (69)bonus 红利   `Ba?4_>k  
  B (70)book-keeping 薄记   0C3Y =F  
  B (71)Boston classification 波士顿分类    %{UW!/  
  B (72)breakeven chart 保本图   Q/J<$W*,  
  B (73)breakeven point 保本点   qG2P?DR  
  B (74)breaking-down time 复位时间   hhhxsGyv  
  B (75)budget 预算   bdvpH DA  
  B (76)budget center 预算中心   ,&s"f4Mft  
  B (77)budget cost allowance 预算成本折让   r[^O 7  
  B (78)budget manual 预算手册   z_#H J}R=  
  B (79)budget period 预算期间   :o87<) _F  
  B (80)budgetary control 预算控制   tkff\W[JU  
  B (81)budgeted capacity 预算生产能力    R7;X  
  B (82)burden 制造费用   6JeAXj1g+  
  B (83)business center 经营中心   ]dV $H  
  B (84)business entity 营业个体   I)9 ,  
  B (85)business unit 经营单位   O;&5> W,Z  
 B (86)buy-out management 管理性购买产权   KxBvL[/  
  B (87)by-product 副产品 +QOK]NJN  
  C (88)called-up share capital 催缴股本   *5\'$;Rg  
  C (89)capacity 生产能力   {9) HB:  
  C (90)capacity ratios 生产能力比率   Q'hs,t1<  
  C (91)capital 资本   UZ6y3%G3^  
  C (92)capital assets pricing model资本资产计价模式   W<TfDEEa  
  C (93)capital commitment 承诺资本   qv >l  
  C (94)capital employed 已运用的资本   K@oyvJ$  
  C (95)capital expenditure 资本支出   ] yWywa\  
  C (96)capital expenditureauthorization 资本支出核准   G8MLg#  
  C (97)capital expenditure control 资本支出控制   7AqbfLO  
  C (98)capital expenditure proposal资本支出申请   /n:Q>8^n'W  
  C (99)capital funding planning 资本基金筹集计划   g&Uu~;jq]  
  C (100)capital gain 资本收益   bA'N2~.,  
  C (101)capital investment appraisal资本投资评估   Q~n%c7  
  C (102)capital maintenance 资本保全   *.VNyay  
  C (103)capital resource planning 资本资源计划   91nB?8ZE6,  
  C (104)capital surplus 资本盈余   cXr_, >k  
  C (105)capital turnover 资本周转率   d DAl n+  
  C (106)card 记录卡   f )V6VNW.3  
  C (107)cash 现金   m( %PZ*s  
  C (108)cash account 现金账户   ka{!' ^  
  C (109)cash book 现金账薄   I>6zX  
  C (110)cash cow 金牛产品   eLV[U  
  C (111)cash flow 现金流量   ??LE0i  
  C (112)cash discounted 现金贴现   @Jb-[W$*  
  C (113)cash flow budget 现金流量预算   r%>7n,+o  
  C (114)cash flow statement 现金流量表   *o!#5c  
  C (115)cash ledger 现金分类账   5zyd;y)|'  
  C (116)cash limit 现金限额   r^ '  
  C (117)CCA 现时成本会计   [M:<!QXw  
  C (118)center 中心   ^&c &5S}  
  C (119)changeover time 变更时间   ttt4h  
  C (120)chartered entity 特许经济个体   P?jI:'u!R.  
  C (121)cheque 支票   F}@]Lq+  
  C (122)cheque register 支票登记薄   W@%g_V}C*  
  C (123)coin analysis 零钱分类   G,1g~h%I$  
  C (124)classification 分类   t1$pl6&,  
  C (125)clock card 工时卡   9[ o$/x}  
  C (126)code 代码   O*n@!y e  
  C (127)commitment accounting 承诺确认会计   +CXq41g"c  
  C (128)common cost 共同成本   *Uf>Xr&  
  C (129)company limited byguarantee 有限担保责任公司   |@f\[v9`  
C (130)company limited shares 股份有限公司   g:6 `1C  
  C (131)competitive position 竞争能力状况   {h.j6  
  C (132)concept 概念   :o~ ]d  
  C (133)conglomerate 跨行业企业   7xO~v23oe  
  C (134)consistency concept 一致性概念   2r]o>X  
  C (135)consolidated accounts 合并报表   |0X~D}r|J  
  C (136)consolidation accounting 合并会计   6JR FYgI  
  C (137)consortium 财团   WY5HmNX3E  
  C (138)contingency plan 应急计划   S0LaQ<9.  
  C (139)contingent liabilities 或有负债   N0ef5J JM`  
  C (140)continuous operation 连续生产   +Z=y/wY  
  C (141)contra 抵消   -[h|*G.J  
  C (142)contract cost 合同成本   '!`]Zc  
  C (143)contract costing 合同成本计算   EN8xn9M?  
  C (144)contribution 贡献毛益   #>sI XY  
  C (145)contribution centre 贡献中心   i.KRw6  
  C (146)contribution chart 贡献图   _kBx2>qQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QNxxW2+  
  C (148)contribution to salesration 贡献毛益对销售比率   YTr+"\CkA  
  C (149)control 控制   /*GCuc|  
  C (150)control account 控制帐户   [F{P0({%?  
  C (151)control limits 控制限度   J: I@kM  
  C (152)controllability concept 可控制概念   SO<9 ?uk.  
  C (153)controllable cost 可控制成本   2 i NZz  
  C (154)conversion cost 加工成本   cJM.Q_I}Y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T {=&>pNK[  
  C (156)corporate appraisal 公司评估   O.8k [Ht  
  C (157)corporate planning 公司计划   a(G }<  
  C (158)corporate social reporting 公司社会报告   7?);wh7`  
  C (159)corporation 股份公司   K <50>uG  
  C (160)cost 成本   jw0wR\1  
  C (161)cost account 成本帐户    NfmHa  
  C (162)cost accounting 成本会计   d b *J  
  C (163)cost accounting manual 成本手册   vY,D02 EMw  
  C (164)cost accounts calendar 成本报表的日历时间   6fC Hd10!  
  C (165)cost adjustment 成本调整   Az:A,;~+,!  
  C (166)cost allocation 成本分配   EW+QVu@  
  C (167)cost apportionment 成本分摊   Ue"pNjd|  
  C (168)cost attribution 成本归属   k<NxI\s8]  
  C (169)cost audit 成本审计   K}'?#a(aX=  
  C (170)cost behaviour 成本性态   A\13*4:;l  
  C (171)cost benefit analysis 成本效益分析   Y_~otoSoY  
  C (172)cost center 成本中心   +AFBTJ  
  C (173)cost driver 成本动因
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