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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 0.lOSAq  
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  1.audit   审计 -H9WwFk  
  2.attestation   鉴证 L{u Q: ;w1  
  3.credibility   可信赖程度 /@feY?glc  
  4.audit of financial statements 财务报表审计 ~%d*#Yxq  
  5.agreed-upon procedures 执行商定程序 qJq!0F  
  6.high levels of assurance 高水平保证 P?$Iht.^  
  7.compilation 编制 (c|Ry[$|  
  8.reliability 可靠性 %h "%G=:  
  9.relevance 相关性 {1m.d;(1  
  10.professional skepticism 职业谨慎 qfa[KD)!aB  
  11.objectivity 客观性 @zi_@B  
  12. professional competence 专业胜任能力 y vo4 .u  
  13.Senior/CPA-in-charge 项目经理 B~7]x;8h  
  14.audit engagement letter 业务约定书 U8GvUysB!  
  15.recurring audit 连续审计 /6yH ,{(a  
  16.the client 委托人 (bD'SWE   
  17.change CPA 更换注册会计 P2=u-{?~  
  18.the existing CPA 现任注册会计师 3U&r K)F  
  19.the successor CPA 后任注册会计师 RC+`sZ E9  
  20.the preceding CPA前任注册会计师 O~&j}WN  
  21.issue the audit report 出具审计报告 <nbc RO.  
  22.expert 专家 xY$@^(Q\  
  23.the board of directors 董事会 3Q~zli:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y7/=-~   
  25.assess material misstatement risks评估重大错报风险 z,IUCNgM  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 HrH ! 'bd  
  27.a general knowledge of —— 初步了解―――的情况 |nT+ W| 0U  
  28.a more knowledge of—— 进一步了解的情况 {mmQv~|5q  
  29.the prior year‘s working papers 以前年度工作底稿 &.)ST0b4  
  30.minutes of meeting 会议纪要 +MvO+\/  
  31.business risks 经营风险 |$ &v)  
  32.appropriateness 适当性 t>%+[7?6  
  33.accounting estimate 会计估计 TT3\c,cs  
  34.management representations 管理层声明 6 6Bx,]"6  
  35.going concern assumption 持续经营假设 $@@@</VbP  
  36.audit plan 审计计划 *D:uFo,xn  
  37.significant audit areas 重点审计领域 Lu9`(+  
  38.error 错误 8Q\ T,C  
  39.fraud舞弊 GRj#1OqL  
  40.modified or additional procedures 修改或追加审计程序 .kZ<Q] Vk  
  41.misappropriation of assets 侵占资产 [s&0O<Wv  
  42.transactions without substance 虚假交易 ve@E.`  
  43.unusual pressures 异常压力 1y7Fv D~v  
  44.the suspected noncompliance 涉嫌存在违法行为 -@?4Tfl  
  45.materialiy 重要性 #s3R4@{  
  46.exceed the materiality level 超过重要性水平 35Cm>X  
  47.approach the materiality level 接近重要性水平 p n(y4we  
  48.an acceptably low level 可接受水平 #bmbK{[   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 N`rz>6,k1  
  50.misstatements or omissions 错报或漏报 /j;HM[  
  51.aggregate 总计 !X ={a{<,T  
  52.subsequent events 期后事项 t2RL|$>F1  
  53.adjust the financial statements 调整财务报表 Cm~z0c|T  
  54.perform additional audit procedures 实施追加的审计程序 uE-|]QQo  
  55.audit risk 审计风险 v#b( 0G  
  56.detection risk 检查风险 H rI(uZ]  
  57.inappropriate audit opinion 不适当的审计意见 j+NsNIJq  
  58.material misstatement 重大的错报 f2G 3cg~H  
  59.tolerable misstatement 可容忍错报 'A)9h7k}  
  60.the acceptable level of detection risk 可接受的检查风险 Pm== m9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 EN;4EC7tE  
  62.simall business 小规模企业 CQ/ps,~M  
  63.accounting system 会计系统 (%SKTM  
  64.test of control 控制测试 ?C*}NM  
  65.walk-through test 穿行测试 \<Di |X1  
  66.communication 沟通 )kvrQ6  
  67.flow chart 流程图 RLR\*dL1  
  68.reperformance of internal control 重新执行 , ^@z;xF  
  69.audit evidence 审计证据 p}(pIoyUF  
  70.substantive procedures 实质性程序 ]3I@5}5%  
  71.assertions 认定 Fb<fQIa  
  72.esistence 存在 $64sf?aZ>#  
  73.occurrence 发生 CC|=$(PgT  
  74.completeness 完整性 8&c:73=?X  
  75.rights and obligations 权利和义务 &*9 ' 0  
  76.valuation and allocation 计价和分摊 iPdR;O'  
  77.cutoff 截止 dr^MW?{a\  
  78.accuracy 准确性 h_\OtoRa  
  79.classification 分类 P`OZoI$bV  
  80.inspection 检查 d~z%kl 5:  
  81.supervision of counting 监盘 >\'gIIs  
  82.observation 观察 Fr)6<9%xVm  
  83.confirmation 函证 #@}wl  
  84.computation 计算 :YM1p& |fS  
  85.analytical procedures 分析程序  %&pd`A/  
  86.vouch 核对 UYvdzCUh  
  87.trace 追查 &Rt^G  
  88.audit sampling 审计抽样 lc\%7-%:5  
  89.error 误差 KhZ\q|5  
  90.expected error 预期误差 &{ZTtK&JF  
  91.population 总体 xaNM ?]%  
  92.sampling risk 抽样风险 grTwo  
  93.non- sampling risk 非抽样风险 ?$~5ti#\  
  94.sampling unit 抽样单位 D),hSqJ"  
  95.statistical sampling 统计抽样 }E#1Z\)  
  96.tolerable error 可容忍误差 Dn@Sjsj>  
  97.the risk of under reliance 信赖不足风险 J8?V1Ad{  
  98.the risk of over reliance 信赖过度风险 >N-l2?rE  
  99.the risk of incorrect rejection 误拒风险 Uu~~-5  
  100. the risk of incorrect acceptance 误受风险 O]80";Uv  
  101.working trial balance 试算平衡表 Lv7$@|"H9  
  102.index and cross-referencing 索引和交叉索引 8 B7~Nq'  
  103.cash receipt 现金收入 UNyk, #4  
  104.cash disbursement 现金支出 ~=gpn|@b  
  105.bank statement 银行对账单 C(&3L[  
  106.bank reconciliation 银行存款余额调节表 M+-1/vR *@  
  107.balance sheet date 资产负债表日 <~n%=^knE  
  108.net realizable value 可变现净值 O 7z5,-  
  109.storeroom 仓库 hGb SN_F  
  110.sale invoice 销售发票 A@)ou0[n@  
  111.price list 价目表 \ k &ZA  
  112.positive confirmation request 积极式询证函 Y3bZ&G)  
  113.negative confirmation request 消极式询证函 ,"?xy-6  
  114.purchase requisition 请购单 5v"Sv  
  115.receiving report 验收报告 .0 5x=28n%  
  116.gross margin 毛利 S#N4!"  
  117.manufacturing overhead 制造费用 n7pjj  
  118.material requisition 领料单  J7p?9  
  119.inventory-taking 存货盘点 X][=(l!;w7  
  120.bond certificate 债券 jO}<W1qy  
  121.stock certificate 股票 1;JH0~403  
  122.audit report 审计报告 z9JZV`dNgz  
  123.entity 被审计单位 zszx~LSvIT  
  124.addressee of the audit report 审计报告的收件人 ="P&!lu  
  125.unqualified opinion 无保留意见 }xpo@(e  
  126.qualified opinion 保留意见 3Uy(d,N  
  127.disclaimer of opinion 无法表示意见 ')>D*e  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   i Ie{L-Na  
  A (2)absorbed overhead 已吸收制造费用 #Q$+AdY|  
  A (3)absorption costing 吸收成本计算 M?QX'fia  
  A (4)account 账户,报表   EM!9_8 f  
  A (5)accounting postulate 会计假设   \?"p]&2UcB  
  A (6)accounting series release 会计公告文件   LTcZdQd$  
  A (7)accounting valuation 会计计价   G-5ezVli  
  A (8)account sale 承销清单 .x][ _I>  
  A (9)accountability concept 经营责任概念   U:uF rb,  
  A (10)accountancy 会计职业   v)<|@TD)  
  A (11)accountant 会计师   )wCV]TdF  
  A (12)accounting 会计   6xoCB/]  
  A (13)agency cost 代理成本   o ^""=Z  
  A (14)accounting bases 会计基础   N `[ ?db-%  
  A (15)accounting manual 会计手册   + lZvj=gW  
  A (16)accounting period 会计期间   p{[(4}ql  
  A (17)accounting policies 会计方针   xM**n3SZ`  
  A (18)accounting rate of return 会计报酬率   y\ax?(z  
  A (19)accounting reference date 会计参照日    mT,#"k8  
  A (20)accounting reference period 会计参照期间   qv3% v3\4  
  A (21)accrual concept 应计概念   <\oD4EE_  
  A (22)accrual expenses 应计费用   d$:LUxM#  
  A (23)acid test ration 速动比率(酸性测试比率)   i=jY l  
  A (24)acquisition 购置   G#j~8`3X  
  A (25)acquisition accounting 收购会计   gm =LM=  
  A (26)activity based accounting 作业基础成本计算   ="de+S8W  
  A (27)adjusting events 调整事项   23/;W|   
  A (28)administrative expenses 行政管理费   M=Y['w x  
  A (29)advice note 发货通知   F<J`1 :  
  A (30)amortization 摊销   @0-vf>e3-  
  A (31)analytical review 分析性检查   ,AwX7gx22  
  A (32)annual equivalent cost 年度等量成本法   ^w z 2e  
  A (33)annual report and accounts 年度报告和报表   @|<qTci  
  A (34)appraisal cost 检验成本   $^`@lyr  
  A (35)appropriation account 盈余分配账户   aV#phP  
  A (36)articles of association 公司章程细则   0A')zKik  
  A (37)assets 资产   /]-a 1  
  A (38)assets cover 资产保障    bU$M)  
  A (39)asset value per share 每股资产价值   6mV^a kapv  
  A (40)associated company 联营公司   }ZJJqJ`*e  
  A (41)attainable standard 可达标准   3f(tb%pa5  
UdcrX`^.  
 A (42)attributable profit 可归属利润   Suy +XHV  
  A (43)audit 审计   #,9#x]U#v  
  A (44)audit report 审计报告   @4=Az1W*  
  A (45)auditing standards 审计准则   GezMqt;2  
  A (46)authorized share capital 额定股本   Xo3@-D_c!c  
  A (47)available hours 可用小时   rDv`E^\  
  A (48)avoidable costs 可避免成本 Y b4%W-5  
  B (49)back-to-back loan 易币贷款   vrIWw?/z?  
  B (50)backflush accounting 倒退成本计算   JC iB;!y  
  B (51)bad debts 坏帐   8~AL+*hn  
  B (52)bad debts ratio 坏帐比率   v(p<88.!m  
  B (53)bank charges 银行手续费   X=V2^zrt  
  B (54)bank overdraft 银行透支   Y6m:d&p=}  
  B (55)bank reconciliation 银行存款调节表   RO[6PlrRN  
  B (56)bank statement 银行对账单   FT\%=>{  
  B (57)bankruptcy 破产   BbhC 0q"J  
  B (58)basis of apportionment 分摊基础   eu'S~c-l  
  B (59)batch 批量   PQP|V>g  
  B (60)batch costing 分批成本计算   f([d/  
  B (61)beta factor B(市场)风险因素   GOD{?#c$  
  B (62)bill 账单   ,,]<f*N  
  B (63)bill of exchange 汇票   i?f;C_w  
  B (64)bill of landing 提单   h)Ol1[y`  
  B (65)bill of materials 用料预计单   eIQ@){lJ-]  
  B (66)bill payable 应付票据   .0p'G}1  
  B (67)bill receivable 应收票据   7G%:ckg  
  B (68)bin card 存货记录卡   Xn02p,,  
  B (69)bonus 红利   u{S"NEc  
  B (70)book-keeping 薄记   5]zH!>-F  
  B (71)Boston classification 波士顿分类   LI n2&r:U  
  B (72)breakeven chart 保本图   KPA.5,ai  
  B (73)breakeven point 保本点   a#a n+JY3  
  B (74)breaking-down time 复位时间   $hy0U_}6  
  B (75)budget 预算   hGRHuJ  
  B (76)budget center 预算中心   K94bM5O 1  
  B (77)budget cost allowance 预算成本折让   cp6I]#X  
  B (78)budget manual 预算手册   d6)+d9?<  
  B (79)budget period 预算期间   t \-|J SZ  
  B (80)budgetary control 预算控制   *W2o$_Hs  
  B (81)budgeted capacity 预算生产能力   51xf.iB  
  B (82)burden 制造费用   73JrK_h  
  B (83)business center 经营中心   V=<AI.Z:w  
  B (84)business entity 营业个体   biENRJQ.  
  B (85)business unit 经营单位   gv1y%(`|n(  
 B (86)buy-out management 管理性购买产权   E] rBq_S  
  B (87)by-product 副产品 A Wd,qldv  
  C (88)called-up share capital 催缴股本   vsJDVJ +=  
  C (89)capacity 生产能力   Zgo%Jo  
  C (90)capacity ratios 生产能力比率   I3u)y|Y=  
  C (91)capital 资本   &0]5zQ  
  C (92)capital assets pricing model资本资产计价模式   + ]iK^y-.r  
  C (93)capital commitment 承诺资本   } L _Zmi$  
  C (94)capital employed 已运用的资本   T3@34}*  
  C (95)capital expenditure 资本支出   ] !n3j=*   
  C (96)capital expenditureauthorization 资本支出核准    HlEHk'  
  C (97)capital expenditure control 资本支出控制   ;vy<!@Y;8  
  C (98)capital expenditure proposal资本支出申请   qG +PqK;  
  C (99)capital funding planning 资本基金筹集计划   =|dHD  
  C (100)capital gain 资本收益   ij1YV2v  
  C (101)capital investment appraisal资本投资评估   H4$f+  
  C (102)capital maintenance 资本保全   O=6[/oc '  
  C (103)capital resource planning 资本资源计划   D@kf^1G  
  C (104)capital surplus 资本盈余   {C0Y8:"`  
  C (105)capital turnover 资本周转率   u:^sEk"Lk'  
  C (106)card 记录卡   x"r,l/gzy  
  C (107)cash 现金   3-'3w,  
  C (108)cash account 现金账户   6"; ITU^v  
  C (109)cash book 现金账薄   !(gSXe)*  
  C (110)cash cow 金牛产品   yCN?kH G  
  C (111)cash flow 现金流量   s6'=4gM  
  C (112)cash discounted 现金贴现   #qW#>0U  
  C (113)cash flow budget 现金流量预算   TFAR>8Nm  
  C (114)cash flow statement 现金流量表   HiBI0)N}  
  C (115)cash ledger 现金分类账   XlnSh<e  
  C (116)cash limit 现金限额   Hg$7[um  
  C (117)CCA 现时成本会计   v0?SN>fZ  
  C (118)center 中心   #\_ 8y`{x  
  C (119)changeover time 变更时间   P](8Qrl  
  C (120)chartered entity 特许经济个体   JKy~'>Q  
  C (121)cheque 支票   xsiJI1/68  
  C (122)cheque register 支票登记薄   *F!1xyg  
  C (123)coin analysis 零钱分类   )sNPWn8<Uy  
  C (124)classification 分类   =- ,'LOE  
  C (125)clock card 工时卡   M&)\PbMc  
  C (126)code 代码   z:Z-2WV2o  
  C (127)commitment accounting 承诺确认会计   %k~ezn  
  C (128)common cost 共同成本   x P/q[7>#Q  
  C (129)company limited byguarantee 有限担保责任公司   hRMya#%-  
C (130)company limited shares 股份有限公司   vPc*x5w-  
  C (131)competitive position 竞争能力状况   ]k'^yc{5  
  C (132)concept 概念   `5!AHQ/  
  C (133)conglomerate 跨行业企业   .rS. >d^n  
  C (134)consistency concept 一致性概念   vn!3Z!dm(  
  C (135)consolidated accounts 合并报表   DEbMb6)U  
  C (136)consolidation accounting 合并会计   K/j u=>  
  C (137)consortium 财团   ~Z!YB,)bp  
  C (138)contingency plan 应急计划   klH?!r&  
  C (139)contingent liabilities 或有负债   ib~i ^_p  
  C (140)continuous operation 连续生产   'GT^araz  
  C (141)contra 抵消   '.M4yif \g  
  C (142)contract cost 合同成本   %M))Ak4 ~a  
  C (143)contract costing 合同成本计算   MTKNIv|  
  C (144)contribution 贡献毛益   P$Oj3HD LM  
  C (145)contribution centre 贡献中心   <XQwu*_\  
  C (146)contribution chart 贡献图   )WInPW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7mf&`.C np  
  C (148)contribution to salesration 贡献毛益对销售比率   >\w]i*%  
  C (149)control 控制   '#h ORQB  
  C (150)control account 控制帐户   vbd)L$$20+  
  C (151)control limits 控制限度   ;8dffsyq  
  C (152)controllability concept 可控制概念   ^9 ]iUx  
  C (153)controllable cost 可控制成本   =,h'}(z_  
  C (154)conversion cost 加工成本   .g1x$cQ1<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^;rjs|`K#  
  C (156)corporate appraisal 公司评估   Ie|5,qw E  
  C (157)corporate planning 公司计划   GC'e  
  C (158)corporate social reporting 公司社会报告   ([}08OW@  
  C (159)corporation 股份公司   fGqX dlP  
  C (160)cost 成本   g6;smtu_T  
  C (161)cost account 成本帐户   O"Nr$bS(Y  
  C (162)cost accounting 成本会计   C#^y{q  
  C (163)cost accounting manual 成本手册   i q oXku  
  C (164)cost accounts calendar 成本报表的日历时间   "|[9 Q?  
  C (165)cost adjustment 成本调整   d~QM@<SV  
  C (166)cost allocation 成本分配   miu?X!  
  C (167)cost apportionment 成本分摊   =QGmJ3  
  C (168)cost attribution 成本归属   ^L)TfI_n  
  C (169)cost audit 成本审计   @!u{>!~0  
  C (170)cost behaviour 成本性态   +ima$a0Zyt  
  C (171)cost benefit analysis 成本效益分析   q6w)zTpJGJ  
  C (172)cost center 成本中心   s \pukpf@  
  C (173)cost driver 成本动因
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