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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 5!h<b3u>]  
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  1.audit   审计 eJaUmK:  
  2.attestation   鉴证 5rN7':(H!%  
  3.credibility   可信赖程度 |^!Vo &T  
  4.audit of financial statements 财务报表审计 UR,?!rJ^B  
  5.agreed-upon procedures 执行商定程序 ]bu9-X&T&  
  6.high levels of assurance 高水平保证 DKHM\yt  
  7.compilation 编制 :D4];d>1  
  8.reliability 可靠性 W5X7FEW  
  9.relevance 相关性 5L3 {w+V  
  10.professional skepticism 职业谨慎 _yJ|`g]U3  
  11.objectivity 客观性 'M-)Os "  
  12. professional competence 专业胜任能力 [yF ^IlSs  
  13.Senior/CPA-in-charge 项目经理 r0uJ$/!  
  14.audit engagement letter 业务约定书 r\RFDj  
  15.recurring audit 连续审计 D6:DrA:  
  16.the client 委托人 GGM5m |4  
  17.change CPA 更换注册会计 zzE]M}s  
  18.the existing CPA 现任注册会计师 #G~wE*VR$  
  19.the successor CPA 后任注册会计师 tWX7dspx/  
  20.the preceding CPA前任注册会计师 i'iO H|s  
  21.issue the audit report 出具审计报告 s9 &)Fv-#V  
  22.expert 专家 UO J*a1BM  
  23.the board of directors 董事会 h[y*CzG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mF~ys{"t  
  25.assess material misstatement risks评估重大错报风险 %2YN,a4  
  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 Rdj8 *f  
  27.a general knowledge of —— 初步了解―――的情况 AoU_; B\b%  
  28.a more knowledge of—— 进一步了解的情况 6kR -rA  
  29.the prior year‘s working papers 以前年度工作底稿 4v>o%  
  30.minutes of meeting 会议纪要 C$_G'XI  
  31.business risks 经营风险 0<3E  
  32.appropriateness 适当性 +K&?)?/=  
  33.accounting estimate 会计估计 yZ|+VXO  
  34.management representations 管理层声明 =-m(\ }  
  35.going concern assumption 持续经营假设 0}D-KvjyP  
  36.audit plan 审计计划 Wt"ww~h`(  
  37.significant audit areas 重点审计领域 Nuo^+z E   
  38.error 错误 ~f .y:Sbb  
  39.fraud舞弊 l-cW;b~  
  40.modified or additional procedures 修改或追加审计程序 '(TmV#3  
  41.misappropriation of assets 侵占资产 %rw}u"3T  
  42.transactions without substance 虚假交易 "R8.P/ 3  
  43.unusual pressures 异常压力 3?  };  
  44.the suspected noncompliance 涉嫌存在违法行为 "&Gw1.p  
  45.materialiy 重要性 )# p.`J  
  46.exceed the materiality level 超过重要性水平 dB@FI  
  47.approach the materiality level 接近重要性水平 Enu!u~1]F  
  48.an acceptably low level 可接受水平 r:73uRk  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 !"`Jqs  
  50.misstatements or omissions 错报或漏报 [0wP\{%  
  51.aggregate 总计 brj[c>ID  
  52.subsequent events 期后事项 m[W/j/$A+x  
  53.adjust the financial statements 调整财务报表 ;}UzJe ,S  
  54.perform additional audit procedures 实施追加的审计程序 ]I8]mUiUH  
  55.audit risk 审计风险 9@Q&B+!  
  56.detection risk 检查风险 1y 1_6TZ+  
  57.inappropriate audit opinion 不适当的审计意见 D$QGLI9(  
  58.material misstatement 重大的错报 x\6] ;SXX  
  59.tolerable misstatement 可容忍错报 eVrnVPkM  
  60.the acceptable level of detection risk 可接受的检查风险 WejyYqr34-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 xUIvLH=  
  62.simall business 小规模企业 zUJx&5/  
  63.accounting system 会计系统 #jOOsfH|k  
  64.test of control 控制测试 &yB%QX{3  
  65.walk-through test 穿行测试 g ji*Wq  
  66.communication 沟通 (X*'y*:  
  67.flow chart 流程图 > CH  
  68.reperformance of internal control 重新执行 1E8$% 6VV  
  69.audit evidence 审计证据 d3og?{i<}&  
  70.substantive procedures 实质性程序 ::v;)VdX+*  
  71.assertions 认定 j{)fC]8H  
  72.esistence 存在 bB y'v/  
  73.occurrence 发生 Ndo}Tk!  
  74.completeness 完整性 YXgWH'i~  
  75.rights and obligations 权利和义务 F|6 nwvgq  
  76.valuation and allocation 计价和分摊 9U&~(;  
  77.cutoff 截止 Y$>+U  
  78.accuracy 准确性 !X%S)VSMU  
  79.classification 分类 K4_~ruhr  
  80.inspection 检查 hK Fk$A  
  81.supervision of counting 监盘 KuIkul9^%  
  82.observation 观察 [?A&x qO3  
  83.confirmation 函证 vz- 9<w;>a  
  84.computation 计算 [+y &HNf  
  85.analytical procedures 分析程序 GahaZ F  
  86.vouch 核对 s;anP0-O  
  87.trace 追查 6BUBk>A`  
  88.audit sampling 审计抽样 SE6>vKR/.  
  89.error 误差 I+*o sk  
  90.expected error 预期误差 "v@);\-V  
  91.population 总体 $I\) )*a  
  92.sampling risk 抽样风险 cLn;,u4  
  93.non- sampling risk 非抽样风险 dUI3erO  
  94.sampling unit 抽样单位 Um/CR!  
  95.statistical sampling 统计抽样 ]U_5\$  
  96.tolerable error 可容忍误差 n/xXQ7y  
  97.the risk of under reliance 信赖不足风险 ur?d6 a  
  98.the risk of over reliance 信赖过度风险 m" 5{D*|  
  99.the risk of incorrect rejection 误拒风险 nWKO8C>  
  100. the risk of incorrect acceptance 误受风险 43+EX.c  
  101.working trial balance 试算平衡表 tX@ 0:RX%  
  102.index and cross-referencing 索引和交叉索引 Tnf&pu#5  
  103.cash receipt 现金收入 rH[5~U  
  104.cash disbursement 现金支出 JtSuD>H`"  
  105.bank statement 银行对账单 `Q:de~+AM{  
  106.bank reconciliation 银行存款余额调节表 (}9cD^F0n  
  107.balance sheet date 资产负债表日 I).=v{@9V<  
  108.net realizable value 可变现净值 8w03{H 0  
  109.storeroom 仓库 h1n*WQ-  
  110.sale invoice 销售发票 MomLda V9Q  
  111.price list 价目表 iU.!oeR?  
  112.positive confirmation request 积极式询证函 V+Y|4Y&  
  113.negative confirmation request 消极式询证函 eLCd Ar  
  114.purchase requisition 请购单 AEB/8%l};v  
  115.receiving report 验收报告 $5ZR [\$  
  116.gross margin 毛利 j kSc&  
  117.manufacturing overhead 制造费用 ]\[m= 0K  
  118.material requisition 领料单 @~JB\j9  
  119.inventory-taking 存货盘点 1, m\Q_  
  120.bond certificate 债券 CW.&Y?>Tv  
  121.stock certificate 股票 Mr$# e  
  122.audit report 审计报告 hfJrQhmE  
  123.entity 被审计单位 FgXu1-  
  124.addressee of the audit report 审计报告的收件人 `6 |i&w:b  
  125.unqualified opinion 无保留意见 =6.8bZT\  
  126.qualified opinion 保留意见 _{N0OX  
  127.disclaimer of opinion 无法表示意见 8dV.nO  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   r~8D\_=s  
  A (2)absorbed overhead 已吸收制造费用  Ask' !  
  A (3)absorption costing 吸收成本计算 8:Z@lp^  
  A (4)account 账户,报表   p>2||  
  A (5)accounting postulate 会计假设   k)?,xY\AV  
  A (6)accounting series release 会计公告文件   TX< e_[$\  
  A (7)accounting valuation 会计计价   O<}ep)mr  
  A (8)account sale 承销清单 17J}uXA   
  A (9)accountability concept 经营责任概念   3$GY,B  
  A (10)accountancy 会计职业   *LY~l  
  A (11)accountant 会计师   LEYWH% y  
  A (12)accounting 会计   &p/S>qKu#  
  A (13)agency cost 代理成本   yd7lcb [  
  A (14)accounting bases 会计基础   v_y!Oh?EG  
  A (15)accounting manual 会计手册   Mfnlue](  
  A (16)accounting period 会计期间   )2iM<-uB  
  A (17)accounting policies 会计方针   o ?:;8]sr!  
  A (18)accounting rate of return 会计报酬率   *>H M$.?Q  
  A (19)accounting reference date 会计参照日   AZh@t?)  
  A (20)accounting reference period 会计参照期间   0_YxZS\  
  A (21)accrual concept 应计概念   4^ d+l.F  
  A (22)accrual expenses 应计费用   k98< s  
  A (23)acid test ration 速动比率(酸性测试比率)   !yoSMI-  
  A (24)acquisition 购置    ioE66-n  
  A (25)acquisition accounting 收购会计   tQNk=}VR7r  
  A (26)activity based accounting 作业基础成本计算   N&6_8=3z  
  A (27)adjusting events 调整事项   zvek2\*rO  
  A (28)administrative expenses 行政管理费   d$2@,  
  A (29)advice note 发货通知   *(?U  
  A (30)amortization 摊销   r Iya\z1W  
  A (31)analytical review 分析性检查   Ss"|1]acP  
  A (32)annual equivalent cost 年度等量成本法   [@,OG-"&  
  A (33)annual report and accounts 年度报告和报表   ib5;f0Qa  
  A (34)appraisal cost 检验成本   6{JR0  
  A (35)appropriation account 盈余分配账户    l 'AK  
  A (36)articles of association 公司章程细则   3::3r}g  
  A (37)assets 资产   _n-VgPRn  
  A (38)assets cover 资产保障   {0NsDi>(2  
  A (39)asset value per share 每股资产价值   9@KUqoX  
  A (40)associated company 联营公司   p)?qJ2c|  
  A (41)attainable standard 可达标准   t9Enk!@  
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 A (42)attributable profit 可归属利润   Hmz=/.$  
  A (43)audit 审计   (Sg Et  
  A (44)audit report 审计报告   &+)+5z_d  
  A (45)auditing standards 审计准则   OqfhCNAY  
  A (46)authorized share capital 额定股本   oso1uAOfp  
  A (47)available hours 可用小时   yj}bY?4I  
  A (48)avoidable costs 可避免成本 sDaT[).Hm  
  B (49)back-to-back loan 易币贷款   jI*}y[o  
  B (50)backflush accounting 倒退成本计算   9[epr+f  
  B (51)bad debts 坏帐   kPx]u\  
  B (52)bad debts ratio 坏帐比率   _aXP ;kFMi  
  B (53)bank charges 银行手续费   Ze$^UR  
  B (54)bank overdraft 银行透支   N.fQ7z=Z(M  
  B (55)bank reconciliation 银行存款调节表   Yv#J`b@y  
  B (56)bank statement 银行对账单   C:'WX*W  
  B (57)bankruptcy 破产   ,wwU` U  
  B (58)basis of apportionment 分摊基础   -Z`(? k  
  B (59)batch 批量   x'E'jh%  
  B (60)batch costing 分批成本计算   ?6gDbE%  
  B (61)beta factor B(市场)风险因素   A%NK0j$;}  
  B (62)bill 账单   2 pM  
  B (63)bill of exchange 汇票   ZI2K-z'e  
  B (64)bill of landing 提单   \N# HPrv}  
  B (65)bill of materials 用料预计单   h/0<:eZ*  
  B (66)bill payable 应付票据   :wv :#EaH  
  B (67)bill receivable 应收票据   >5Q^9 9V  
  B (68)bin card 存货记录卡   bm|Jb"T0b  
  B (69)bonus 红利   Xm"w,J&  
  B (70)book-keeping 薄记   E"9/YWv  
  B (71)Boston classification 波士顿分类   TnvHO_P,  
  B (72)breakeven chart 保本图   ;ZxK3/(7  
  B (73)breakeven point 保本点   PTuCN  
  B (74)breaking-down time 复位时间   \j2 : 6]Hm  
  B (75)budget 预算   2- Npw%;  
  B (76)budget center 预算中心   p?Z +z  
  B (77)budget cost allowance 预算成本折让   ++J Bbuzj!  
  B (78)budget manual 预算手册   !L0E03')k  
  B (79)budget period 预算期间   }<5\O*kX4  
  B (80)budgetary control 预算控制   -)y> c  
  B (81)budgeted capacity 预算生产能力   OEy:#9<'  
  B (82)burden 制造费用   )[y!m9Vn  
  B (83)business center 经营中心   mC{!8WC@k  
  B (84)business entity 营业个体   dyQ<UT  
  B (85)business unit 经营单位   C,OB3y  
 B (86)buy-out management 管理性购买产权   |?;"B:0  
  B (87)by-product 副产品 SHXa{-  
  C (88)called-up share capital 催缴股本   VV0EgfJ  
  C (89)capacity 生产能力   mR" 2  
  C (90)capacity ratios 生产能力比率   )M&Azbu  
  C (91)capital 资本   BRo R"#'  
  C (92)capital assets pricing model资本资产计价模式   DU*g~{8T$  
  C (93)capital commitment 承诺资本   :w {M6mM>  
  C (94)capital employed 已运用的资本   {L-{ Y<fke  
  C (95)capital expenditure 资本支出   3&a*]  
  C (96)capital expenditureauthorization 资本支出核准   $+!}Vtb  
  C (97)capital expenditure control 资本支出控制   *'s2 K  
  C (98)capital expenditure proposal资本支出申请   ~ X]"P4 u  
  C (99)capital funding planning 资本基金筹集计划   D*d 3w  
  C (100)capital gain 资本收益   =B/s H N  
  C (101)capital investment appraisal资本投资评估   JhMrm%  
  C (102)capital maintenance 资本保全   ySr091Q  
  C (103)capital resource planning 资本资源计划   ^huBqEs  
  C (104)capital surplus 资本盈余   5H'b4Cyi`  
  C (105)capital turnover 资本周转率    y7;XOPm  
  C (106)card 记录卡   J#Ne:Aj_  
  C (107)cash 现金   ;4S [ba1/  
  C (108)cash account 现金账户   A3 Rm 0  
  C (109)cash book 现金账薄   W{$+mow7S  
  C (110)cash cow 金牛产品   U'sVs2sk6  
  C (111)cash flow 现金流量   Tg <>B  
  C (112)cash discounted 现金贴现   /_zF?5h  
  C (113)cash flow budget 现金流量预算   bY"eC i{K  
  C (114)cash flow statement 现金流量表   T|BY00Sz`  
  C (115)cash ledger 现金分类账   T,xVQ4J?  
  C (116)cash limit 现金限额   r0Y?X\l*  
  C (117)CCA 现时成本会计   9|G=KN)P:  
  C (118)center 中心   % Zl _{Q]h  
  C (119)changeover time 变更时间   st'?3A  
  C (120)chartered entity 特许经济个体   $E4O^0%/p  
  C (121)cheque 支票   ',J%Mv>Yf  
  C (122)cheque register 支票登记薄   GH; F3s  
  C (123)coin analysis 零钱分类   @0/@p"j  
  C (124)classification 分类   P60]ps!M  
  C (125)clock card 工时卡   8&2gM  
  C (126)code 代码   rvoS52XG,  
  C (127)commitment accounting 承诺确认会计   e Lt Cxe  
  C (128)common cost 共同成本   tI!R5q ;k  
  C (129)company limited byguarantee 有限担保责任公司   N8L)KgM5#7  
C (130)company limited shares 股份有限公司   ZAnO$pA  
  C (131)competitive position 竞争能力状况   F"@'(b  
  C (132)concept 概念   E3.W#=o  
  C (133)conglomerate 跨行业企业   :hl}Z n~jt  
  C (134)consistency concept 一致性概念   }07<(,0n  
  C (135)consolidated accounts 合并报表   PU@U@  
  C (136)consolidation accounting 合并会计   M*T# 5  
  C (137)consortium 财团   2)I'5 ?I  
  C (138)contingency plan 应急计划   EbwZZSds1  
  C (139)contingent liabilities 或有负债   _>?8eC]4a  
  C (140)continuous operation 连续生产   K_lCDiqG  
  C (141)contra 抵消   w_z^5\u0  
  C (142)contract cost 合同成本   n4r( Vg1GS  
  C (143)contract costing 合同成本计算   7"CH\*%  
  C (144)contribution 贡献毛益   P+z I9~N[  
  C (145)contribution centre 贡献中心   nE "b`  
  C (146)contribution chart 贡献图   B'BbTI,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *V@MAt  
  C (148)contribution to salesration 贡献毛益对销售比率   ;uA_gn!  
  C (149)control 控制   }Bod#|`  
  C (150)control account 控制帐户   ^)0{42!]  
  C (151)control limits 控制限度   7q{v9xKy  
  C (152)controllability concept 可控制概念   L&gEQDPgq|  
  C (153)controllable cost 可控制成本   uTlT'9)  
  C (154)conversion cost 加工成本   >G3 J3P(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @9kk f{?  
  C (156)corporate appraisal 公司评估   ygy #^  
  C (157)corporate planning 公司计划   M:Y!k<p  
  C (158)corporate social reporting 公司社会报告   `bi_)i6Low  
  C (159)corporation 股份公司   [2j (\vC!  
  C (160)cost 成本   @Qsg.9N3K  
  C (161)cost account 成本帐户   ofrlTw&o  
  C (162)cost accounting 成本会计   +KwF U  
  C (163)cost accounting manual 成本手册   , LPFb6o  
  C (164)cost accounts calendar 成本报表的日历时间   RVKaqJ0e<  
  C (165)cost adjustment 成本调整   k s`  
  C (166)cost allocation 成本分配   r0$9c  
  C (167)cost apportionment 成本分摊   VV}fW"_ND  
  C (168)cost attribution 成本归属   y88}f&z#5  
  C (169)cost audit 成本审计   *ej o6>  
  C (170)cost behaviour 成本性态   7Hkf7\JY  
  C (171)cost benefit analysis 成本效益分析   ;0X|*w1JO  
  C (172)cost center 成本中心   FLnAN;  
  C (173)cost driver 成本动因
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