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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 )s7EhIP  
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  1.audit   审计 P{s1NorKDh  
  2.attestation   鉴证 (j:[<U  
  3.credibility   可信赖程度 rv)Eg53Q  
  4.audit of financial statements 财务报表审计 .FYRi_Zd  
  5.agreed-upon procedures 执行商定程序 ve a$G~[%6  
  6.high levels of assurance 高水平保证 H[g i`{c  
  7.compilation 编制 oT:w GBW  
  8.reliability 可靠性 ?N+pWdi  
  9.relevance 相关性 'M?pg$ta_V  
  10.professional skepticism 职业谨慎 i< imE#  
  11.objectivity 客观性 UC`sq-n  
  12. professional competence 专业胜任能力 ZHwN3  
  13.Senior/CPA-in-charge 项目经理 ~y Dl & S  
  14.audit engagement letter 业务约定书 i+Ne.h  
  15.recurring audit 连续审计 %26HB w=JF  
  16.the client 委托人 \Rt>U|%  
  17.change CPA 更换注册会计 kSJ;k z,_  
  18.the existing CPA 现任注册会计师 8% ; .H-  
  19.the successor CPA 后任注册会计师 y q2AZ@}"  
  20.the preceding CPA前任注册会计师 B}y#AVSA  
  21.issue the audit report 出具审计报告 ]9<H[5>$R  
  22.expert 专家 g C8 deC8  
  23.the board of directors 董事会 BVv-1$ U^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =%}(Dvjv  
  25.assess material misstatement risks评估重大错报风险 $^e_4]k  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 BD.l5 ~:  
  27.a general knowledge of —— 初步了解―――的情况 pxbuZ9w2Q  
  28.a more knowledge of—— 进一步了解的情况 3<Z@!ft8  
  29.the prior year‘s working papers 以前年度工作底稿 /ml+b8@  
  30.minutes of meeting 会议纪要 *!NW!,R  
  31.business risks 经营风险 J| 46i  
  32.appropriateness 适当性 -)"\?+T  
  33.accounting estimate 会计估计 4;jAdWj3  
  34.management representations 管理层声明 MD 0d  
  35.going concern assumption 持续经营假设 bLg gh]Fh  
  36.audit plan 审计计划 ~T._ v;IT  
  37.significant audit areas 重点审计领域 8SiWAOQAL  
  38.error 错误 +5GC?cW  
  39.fraud舞弊 |e+r~).4B  
  40.modified or additional procedures 修改或追加审计程序 D+BflI~9mP  
  41.misappropriation of assets 侵占资产 :-2sKD y  
  42.transactions without substance 虚假交易 qIy9{LF  
  43.unusual pressures 异常压力 \WUCm.w6\%  
  44.the suspected noncompliance 涉嫌存在违法行为 1 j|X C  
  45.materialiy 重要性 Q\^BOdX^`  
  46.exceed the materiality level 超过重要性水平 )C$Ij9 <A  
  47.approach the materiality level 接近重要性水平 ARJtE@s6Y  
  48.an acceptably low level 可接受水平 aO:A pOAO  
  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 tQMz1$  
  50.misstatements or omissions 错报或漏报 <qoPBm])  
  51.aggregate 总计 6il+hz2&lH  
  52.subsequent events 期后事项 >G0ihhVt  
  53.adjust the financial statements 调整财务报表 3=Xvl 58k  
  54.perform additional audit procedures 实施追加的审计程序 wC<FF2T  
  55.audit risk 审计风险 }V+&o\4  
  56.detection risk 检查风险 4 tt=u]:  
  57.inappropriate audit opinion 不适当的审计意见 ?G5,x  
  58.material misstatement 重大的错报 |z)7XK  
  59.tolerable misstatement 可容忍错报 ' b,zE[Q  
  60.the acceptable level of detection risk 可接受的检查风险 eYg0 NEq{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?`SB GN;  
  62.simall business 小规模企业 ]V"B`ip[2  
  63.accounting system 会计系统 \7(OFT\u:  
  64.test of control 控制测试 w (,x{Bg\  
  65.walk-through test 穿行测试 %A@U7gqc  
  66.communication 沟通 QSo48OFs  
  67.flow chart 流程图 I \82_t8  
  68.reperformance of internal control 重新执行 Kku@!lv  
  69.audit evidence 审计证据 7ws[Rp8  
  70.substantive procedures 实质性程序 `LWbL*;Y0  
  71.assertions 认定 zL+M-2hV  
  72.esistence 存在 aXD|XE%  
  73.occurrence 发生 g+k yvI7o  
  74.completeness 完整性 rIj B{X{Z  
  75.rights and obligations 权利和义务 y(r(q  
  76.valuation and allocation 计价和分摊 Ed"p|5~  
  77.cutoff 截止 .18MMzdN  
  78.accuracy 准确性 )|U+<r<  
  79.classification 分类 s.!gsCQme  
  80.inspection 检查 OFlY"O S[  
  81.supervision of counting 监盘 |=Pw -uk  
  82.observation 观察 ,Ct1)%   
  83.confirmation 函证 `[4{]jX+<  
  84.computation 计算 v$|cF'yyF=  
  85.analytical procedures 分析程序 YR~)07  
  86.vouch 核对 R M`iOV,Y  
  87.trace 追查 VSm{]Z!x  
  88.audit sampling 审计抽样 >uz3 O?z P  
  89.error 误差 Z1+1>|-iW  
  90.expected error 预期误差 )G|'PXI@,  
  91.population 总体 Z uO 7 N  
  92.sampling risk 抽样风险 !o`h*G-x  
  93.non- sampling risk 非抽样风险 T C._kAm  
  94.sampling unit 抽样单位 2o`L^^  
  95.statistical sampling 统计抽样 AhSN'gWpbF  
  96.tolerable error 可容忍误差 nA#dXckoc  
  97.the risk of under reliance 信赖不足风险 .u9,w  
  98.the risk of over reliance 信赖过度风险 SfwNNX%  
  99.the risk of incorrect rejection 误拒风险 RMxFo\TK;  
  100. the risk of incorrect acceptance 误受风险 -IG@v0_w  
  101.working trial balance 试算平衡表 1:q5h*  
  102.index and cross-referencing 索引和交叉索引 8<X; 8R  
  103.cash receipt 现金收入 <#:ey^q<  
  104.cash disbursement 现金支出 >o!~T}J7  
  105.bank statement 银行对账单 X~g~U|B@  
  106.bank reconciliation 银行存款余额调节表 <8 25?W|  
  107.balance sheet date 资产负债表日 )ocr.wU@  
  108.net realizable value 可变现净值 ;XGO@*V5T  
  109.storeroom 仓库 ]hi5 nA  
  110.sale invoice 销售发票 kt hy9<!$  
  111.price list 价目表 -Y/c]g  
  112.positive confirmation request 积极式询证函 QpMi+q Y  
  113.negative confirmation request 消极式询证函 S8)6@ECC  
  114.purchase requisition 请购单  i(n BXV{  
  115.receiving report 验收报告 @7,k0H9Moa  
  116.gross margin 毛利 %pImCpMR  
  117.manufacturing overhead 制造费用 .0'FW!;FV  
  118.material requisition 领料单 :^992]EBEj  
  119.inventory-taking 存货盘点 'C<4{agS  
  120.bond certificate 债券 nHF%PH#|o  
  121.stock certificate 股票 &X OFc.u  
  122.audit report 审计报告 pu6@X7W"  
  123.entity 被审计单位 I=9sTR)  
  124.addressee of the audit report 审计报告的收件人 QNgfvy  
  125.unqualified opinion 无保留意见 Xg1QF^  
  126.qualified opinion 保留意见 5X,| Pn  
  127.disclaimer of opinion 无法表示意见 TKZ[H$Z  
  128.adverse opinion 否定意见
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F>[T)t{m=  
A (1)ABC 作业基础成本计算   Hn!13 +fS  
  A (2)absorbed overhead 已吸收制造费用 4,qhWe`/  
  A (3)absorption costing 吸收成本计算 ppK`7J>Z  
  A (4)account 账户,报表   oD&axNk  
  A (5)accounting postulate 会计假设   =^`?O* /;  
  A (6)accounting series release 会计公告文件   (E]q>'X  
  A (7)accounting valuation 会计计价   pt=H?{06  
  A (8)account sale 承销清单 ^s?=$&8f![  
  A (9)accountability concept 经营责任概念   aLt2fB1)  
  A (10)accountancy 会计职业   Al pk5o5B  
  A (11)accountant 会计师   =/MA`>  
  A (12)accounting 会计   gX!-s*{E  
  A (13)agency cost 代理成本   d\v1R-V  
  A (14)accounting bases 会计基础   #8qhl  
  A (15)accounting manual 会计手册   zM2 _z  
  A (16)accounting period 会计期间   /K\]z Pq  
  A (17)accounting policies 会计方针   KetNFwbUf  
  A (18)accounting rate of return 会计报酬率   nb}rfd.  
  A (19)accounting reference date 会计参照日   7 FGi+  
  A (20)accounting reference period 会计参照期间   }GL@?kAGR5  
  A (21)accrual concept 应计概念   aV`_ @F-8  
  A (22)accrual expenses 应计费用   b,uu dtlH  
  A (23)acid test ration 速动比率(酸性测试比率)   =WM^i86  
  A (24)acquisition 购置   CWw#0  
  A (25)acquisition accounting 收购会计   H[D<G9:  
  A (26)activity based accounting 作业基础成本计算   0*yD   
  A (27)adjusting events 调整事项   db`L0JB  
  A (28)administrative expenses 行政管理费   /l1OC(hm  
  A (29)advice note 发货通知   9vI<\ Xa  
  A (30)amortization 摊销   \2!1fN  
  A (31)analytical review 分析性检查   +Fa!<txn  
  A (32)annual equivalent cost 年度等量成本法   (]N- HN]v  
  A (33)annual report and accounts 年度报告和报表   M2lvD&  
  A (34)appraisal cost 检验成本   z~(3S8$  
  A (35)appropriation account 盈余分配账户   omzG/)M:O  
  A (36)articles of association 公司章程细则   d=d*:<Zx  
  A (37)assets 资产   lgQ"K(zY  
  A (38)assets cover 资产保障    HvzXAd  
  A (39)asset value per share 每股资产价值   v8f1o$R  
  A (40)associated company 联营公司   Cd2A&RB  
  A (41)attainable standard 可达标准   T:I34 E[  
i8->3uB  
 A (42)attributable profit 可归属利润   dTZ$92<  
  A (43)audit 审计   aI;-NnC  
  A (44)audit report 审计报告   7BkY0_KK  
  A (45)auditing standards 审计准则   h0a|R4J  
  A (46)authorized share capital 额定股本   Fj4>)!^kM  
  A (47)available hours 可用小时   ohna1a^  
  A (48)avoidable costs 可避免成本 B;e (5y-  
  B (49)back-to-back loan 易币贷款   V@rqC[on  
  B (50)backflush accounting 倒退成本计算   M>[e1y>7  
  B (51)bad debts 坏帐   +h08uo5c  
  B (52)bad debts ratio 坏帐比率   a'Yi^;2+\  
  B (53)bank charges 银行手续费   Q>(a JF  
  B (54)bank overdraft 银行透支   y #zO1Nig`  
  B (55)bank reconciliation 银行存款调节表   7!Qu+R  
  B (56)bank statement 银行对账单   i93 6+[  
  B (57)bankruptcy 破产   [h63*&  
  B (58)basis of apportionment 分摊基础   S#:l17e3  
  B (59)batch 批量   Q$(Fm a4a  
  B (60)batch costing 分批成本计算   ;2P  
  B (61)beta factor B(市场)风险因素   _;M3=MTM9  
  B (62)bill 账单   DS=$* Trk  
  B (63)bill of exchange 汇票   L3=5tuQ[5  
  B (64)bill of landing 提单   h8dFW"cpC  
  B (65)bill of materials 用料预计单   Bmt^*;WY+  
  B (66)bill payable 应付票据   10_#Z~aU  
  B (67)bill receivable 应收票据   1Li*n6tLX`  
  B (68)bin card 存货记录卡   $b(CN+#  
  B (69)bonus 红利   LU/;` In  
  B (70)book-keeping 薄记   BU#3fPl  
  B (71)Boston classification 波士顿分类   6n^@Ps  
  B (72)breakeven chart 保本图   6EeO\Qj{  
  B (73)breakeven point 保本点   GZ^Qt*5 {  
  B (74)breaking-down time 复位时间   ?N^1v&Q  
  B (75)budget 预算   ;5DDV6  
  B (76)budget center 预算中心    />6ECT  
  B (77)budget cost allowance 预算成本折让   h4#'@%   
  B (78)budget manual 预算手册   # %EHcgF  
  B (79)budget period 预算期间   ,Qs%bq{t  
  B (80)budgetary control 预算控制   ,x$^^  
  B (81)budgeted capacity 预算生产能力   -9::M}^2  
  B (82)burden 制造费用   Gk]ZP31u  
  B (83)business center 经营中心   Y_K W9T_  
  B (84)business entity 营业个体   F1A40h7R$Y  
  B (85)business unit 经营单位   ^t:dcY7  
 B (86)buy-out management 管理性购买产权   .+,U9e:%  
  B (87)by-product 副产品 PMUW<UI  
  C (88)called-up share capital 催缴股本   Lw2VdFi>E&  
  C (89)capacity 生产能力   :bm%f%gg  
  C (90)capacity ratios 生产能力比率   Ss%1{s~ok  
  C (91)capital 资本   [Q+k2J_h  
  C (92)capital assets pricing model资本资产计价模式   ?~b(iZ  
  C (93)capital commitment 承诺资本   hHHQmK<r  
  C (94)capital employed 已运用的资本   xv&h>GOg  
  C (95)capital expenditure 资本支出   f7y.##WG  
  C (96)capital expenditureauthorization 资本支出核准   qV6WT&)T  
  C (97)capital expenditure control 资本支出控制   `nKN|6o#x  
  C (98)capital expenditure proposal资本支出申请   ,J8n}7aI  
  C (99)capital funding planning 资本基金筹集计划   J ZkQ/vp(  
  C (100)capital gain 资本收益   AgZ?Ry  
  C (101)capital investment appraisal资本投资评估   9z..LD(  
  C (102)capital maintenance 资本保全   e[16 7uU  
  C (103)capital resource planning 资本资源计划   <Se9 aD  
  C (104)capital surplus 资本盈余   8CZ%-}-%$  
  C (105)capital turnover 资本周转率   {`G d  
  C (106)card 记录卡   xx(C$wCJ  
  C (107)cash 现金   X =%8*_  
  C (108)cash account 现金账户   4hODpIF  
  C (109)cash book 现金账薄   > K?OsvX  
  C (110)cash cow 金牛产品   8xg^="OJ  
  C (111)cash flow 现金流量   vFB^h1k~.M  
  C (112)cash discounted 现金贴现   JJM<ywPGp  
  C (113)cash flow budget 现金流量预算   Px&_6}YWy  
  C (114)cash flow statement 现金流量表   P:t .Nr"  
  C (115)cash ledger 现金分类账   l<BV{Gl  
  C (116)cash limit 现金限额   -5 8q 6yA  
  C (117)CCA 现时成本会计   4e Y?#8  
  C (118)center 中心   vaGF(hfTA  
  C (119)changeover time 变更时间   kw@^4n+M  
  C (120)chartered entity 特许经济个体   U3N9O.VC  
  C (121)cheque 支票   &iVdqr1,  
  C (122)cheque register 支票登记薄   ^:]$m;v]  
  C (123)coin analysis 零钱分类   U2A 82;Z  
  C (124)classification 分类   (v%24bv  
  C (125)clock card 工时卡   {eV8h}KIl  
  C (126)code 代码   .z.4E:Iq  
  C (127)commitment accounting 承诺确认会计   {*AA]z? zo  
  C (128)common cost 共同成本   8M@'A5]  
  C (129)company limited byguarantee 有限担保责任公司   VOLj#H  
C (130)company limited shares 股份有限公司   > a,D8M?  
  C (131)competitive position 竞争能力状况   p*&0d@'r  
  C (132)concept 概念   o]Rlivahm  
  C (133)conglomerate 跨行业企业   G %6P`:  
  C (134)consistency concept 一致性概念   u }gavG l  
  C (135)consolidated accounts 合并报表   }}{n|l+R5  
  C (136)consolidation accounting 合并会计   kB> ~Tb0  
  C (137)consortium 财团   {VE h@yn  
  C (138)contingency plan 应急计划   Cq"KKuf  
  C (139)contingent liabilities 或有负债   ^w.hI5ua)  
  C (140)continuous operation 连续生产   -g]Rs !w'  
  C (141)contra 抵消   <ZF|2  
  C (142)contract cost 合同成本   #uw&u6*\q  
  C (143)contract costing 合同成本计算   jk{(o09  
  C (144)contribution 贡献毛益   R<Lf>p>_  
  C (145)contribution centre 贡献中心   *q*3SP/  
  C (146)contribution chart 贡献图   67YC;J]n=z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   UnF8#~  
  C (148)contribution to salesration 贡献毛益对销售比率   -juG[zn  
  C (149)control 控制   L meP J  
  C (150)control account 控制帐户   1!~cPD'F  
  C (151)control limits 控制限度   ? T6K]~g  
  C (152)controllability concept 可控制概念   {O^u^a\m  
  C (153)controllable cost 可控制成本   by X!,  
  C (154)conversion cost 加工成本   *[3xc*5F/A  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &$F<]]&  
  C (156)corporate appraisal 公司评估   }OL" 38P  
  C (157)corporate planning 公司计划   |)29"_Kk5  
  C (158)corporate social reporting 公司社会报告   hTr5Q33y>  
  C (159)corporation 股份公司   _*fNa!@hY  
  C (160)cost 成本   &0Yg :{k$  
  C (161)cost account 成本帐户   s|]g@cz an  
  C (162)cost accounting 成本会计   ,erf{"Nh  
  C (163)cost accounting manual 成本手册   P5h|* ?=  
  C (164)cost accounts calendar 成本报表的日历时间   QEhn  
  C (165)cost adjustment 成本调整   c+9L6}D  
  C (166)cost allocation 成本分配   K^shTh8k  
  C (167)cost apportionment 成本分摊   w +t @G`d  
  C (168)cost attribution 成本归属   @1Jwj tNk  
  C (169)cost audit 成本审计   ["Ltqgx  
  C (170)cost behaviour 成本性态   ZgP%sF  
  C (171)cost benefit analysis 成本效益分析   4Z( #;9f  
  C (172)cost center 成本中心   vxOqo)yO  
  C (173)cost driver 成本动因
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