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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 Fd"WlBYy0  
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  1.audit   审计 3*\8p6G  
  2.attestation   鉴证 k6g|7^es2  
  3.credibility   可信赖程度 e3rfXhp  
  4.audit of financial statements 财务报表审计 nh|EZp]  
  5.agreed-upon procedures 执行商定程序 drX4$Kdf]  
  6.high levels of assurance 高水平保证 Isp_U5M  
  7.compilation 编制 ]n1D1  
  8.reliability 可靠性 Q=XA"R  
  9.relevance 相关性 ok=40B99T  
  10.professional skepticism 职业谨慎 h*l4Y!7  
  11.objectivity 客观性 . /)j5M  
  12. professional competence 专业胜任能力 z9fNk%  
  13.Senior/CPA-in-charge 项目经理 0hZxN2r  
  14.audit engagement letter 业务约定书 ;q&Z9 lm  
  15.recurring audit 连续审计 ZE ^u.>5  
  16.the client 委托人 />!!ch  
  17.change CPA 更换注册会计 Ei|0L$NCg  
  18.the existing CPA 现任注册会计师 Fi k@hu  
  19.the successor CPA 后任注册会计师 1G_xP^H!  
  20.the preceding CPA前任注册会计师 > ";%2 u1  
  21.issue the audit report 出具审计报告 Qf~| S9,  
  22.expert 专家 DoTs9w|5  
  23.the board of directors 董事会 YrKFa%k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 UR\ZN@O  
  25.assess material misstatement risks评估重大错报风险 67,3i~  
  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 EUXV/QV{  
  27.a general knowledge of —— 初步了解―――的情况 %g5jY%dg.r  
  28.a more knowledge of—— 进一步了解的情况 &{hc   
  29.the prior year‘s working papers 以前年度工作底稿 AYYRxhv_,  
  30.minutes of meeting 会议纪要 _AAx )  
  31.business risks 经营风险 @p"NJx"  
  32.appropriateness 适当性 _dY:)%[]  
  33.accounting estimate 会计估计 YN`UTi\s  
  34.management representations 管理层声明 cnC_#kp  
  35.going concern assumption 持续经营假设 `lvh\[ 3^  
  36.audit plan 审计计划 4Z],+?.[  
  37.significant audit areas 重点审计领域 #VQ36pCd  
  38.error 错误 *+&z|Pwv[^  
  39.fraud舞弊 R$ v i!0  
  40.modified or additional procedures 修改或追加审计程序 <xC: Ant  
  41.misappropriation of assets 侵占资产 ,$o-C&nC  
  42.transactions without substance 虚假交易 KdS eCeddW  
  43.unusual pressures 异常压力 I_K[!4~Kn  
  44.the suspected noncompliance 涉嫌存在违法行为 a'm!M:w  
  45.materialiy 重要性 cy9N:MR(c  
  46.exceed the materiality level 超过重要性水平  s"#CkG  
  47.approach the materiality level 接近重要性水平 ?#U0eb5u  
  48.an acceptably low level 可接受水平 '>"`)-  
  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 0U9+  
  50.misstatements or omissions 错报或漏报 W6h NJb  
  51.aggregate 总计 4b]IazL)  
  52.subsequent events 期后事项 , &-S?|  
  53.adjust the financial statements 调整财务报表 J: L-15  
  54.perform additional audit procedures 实施追加的审计程序 .Y+mwvLpRG  
  55.audit risk 审计风险 2l]C55p)s  
  56.detection risk 检查风险 $%lHj+(  
  57.inappropriate audit opinion 不适当的审计意见 *g}vT8w'}  
  58.material misstatement 重大的错报 pT|./ Fe  
  59.tolerable misstatement 可容忍错报 =MQ2sb  
  60.the acceptable level of detection risk 可接受的检查风险 I^6c 0`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y}3 `~a  
  62.simall business 小规模企业 @^w!% ?J  
  63.accounting system 会计系统 V3aY]#Su  
  64.test of control 控制测试 .D>A'r8U  
  65.walk-through test 穿行测试 ,C5@ P+A  
  66.communication 沟通 Zw3hp,P]  
  67.flow chart 流程图 |DdW<IT`0  
  68.reperformance of internal control 重新执行 Lh8# I&x  
  69.audit evidence 审计证据 PQr#G JG7  
  70.substantive procedures 实质性程序 &lOXi?&"  
  71.assertions 认定 .H*? '*  
  72.esistence 存在 A- <.#  
  73.occurrence 发生 MVu[gB  
  74.completeness 完整性 ~:'gvR;x  
  75.rights and obligations 权利和义务 Q*TQ*J7".X  
  76.valuation and allocation 计价和分摊 [346w <  
  77.cutoff 截止 zIX}[l4EW~  
  78.accuracy 准确性 s.k`];wo  
  79.classification 分类 +btP]?04  
  80.inspection 检查 RXCygPT   
  81.supervision of counting 监盘 si+5h6I.}  
  82.observation 观察 8trm`?>  
  83.confirmation 函证 X.r!q1_c  
  84.computation 计算 7KYF16A4  
  85.analytical procedures 分析程序 X"]mR7k  
  86.vouch 核对 Lx4H/[$6D  
  87.trace 追查 ]G$!/vXP  
  88.audit sampling 审计抽样 h0ZW,2?l  
  89.error 误差  )^QG-IM  
  90.expected error 预期误差 Au\ =ypK  
  91.population 总体 exa}dh/uC  
  92.sampling risk 抽样风险 r;5 AY  
  93.non- sampling risk 非抽样风险 Mz% d_  
  94.sampling unit 抽样单位 :Kt mSY  
  95.statistical sampling 统计抽样 }VJ hw*s  
  96.tolerable error 可容忍误差 AmrJ_YP/t~  
  97.the risk of under reliance 信赖不足风险 t 's5~  
  98.the risk of over reliance 信赖过度风险 tL|L"t_5x  
  99.the risk of incorrect rejection 误拒风险 ~h~r]tV*+  
  100. the risk of incorrect acceptance 误受风险 o9(#KC?3  
  101.working trial balance 试算平衡表 =#PudF.\  
  102.index and cross-referencing 索引和交叉索引 $$)<(MP3  
  103.cash receipt 现金收入 42H#n]Y  
  104.cash disbursement 现金支出 iIC9rso"Q1  
  105.bank statement 银行对账单 _3g %F  
  106.bank reconciliation 银行存款余额调节表 dnhpWV hn  
  107.balance sheet date 资产负债表日 |<5J  
  108.net realizable value 可变现净值 eQ4B5B%j/x  
  109.storeroom 仓库 jw6ng>9  
  110.sale invoice 销售发票 TO;]9`~;Mu  
  111.price list 价目表 OHXeqjhy  
  112.positive confirmation request 积极式询证函 . KSr@Gz  
  113.negative confirmation request 消极式询证函 P^W$qy|  
  114.purchase requisition 请购单 P#'DGW&W0  
  115.receiving report 验收报告 ~O3uje _  
  116.gross margin 毛利 _J$p <  
  117.manufacturing overhead 制造费用 8`R}L  
  118.material requisition 领料单 & ;x1Rx  
  119.inventory-taking 存货盘点 ^IegR>  
  120.bond certificate 债券 X<bj2 w  
  121.stock certificate 股票 JT+lWhy  
  122.audit report 审计报告 LZ< ( :S  
  123.entity 被审计单位 J!gWRw5  
  124.addressee of the audit report 审计报告的收件人 4%.2 =  
  125.unqualified opinion 无保留意见 o\Vt $  
  126.qualified opinion 保留意见 Z` Eb L  
  127.disclaimer of opinion 无法表示意见 I!#^F 1p1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ZdzGJ[$  
  A (2)absorbed overhead 已吸收制造费用 tHo/uW_~I  
  A (3)absorption costing 吸收成本计算 r+yLK(<zp  
  A (4)account 账户,报表   d|CSWcU  
  A (5)accounting postulate 会计假设   !]=  
  A (6)accounting series release 会计公告文件   :S'P lH  
  A (7)accounting valuation 会计计价   VCfa<hn  
  A (8)account sale 承销清单 C"no>A^  
  A (9)accountability concept 经营责任概念   3tY \0y9  
  A (10)accountancy 会计职业   swV/M i>  
  A (11)accountant 会计师   2iC7c6hc  
  A (12)accounting 会计   1eQa54n  
  A (13)agency cost 代理成本   BS*IrH H  
  A (14)accounting bases 会计基础   Tl"GOpH\]  
  A (15)accounting manual 会计手册   b$\3Y'":  
  A (16)accounting period 会计期间   :@# '&(#~  
  A (17)accounting policies 会计方针   8$9<z  
  A (18)accounting rate of return 会计报酬率   !j[Oy r|  
  A (19)accounting reference date 会计参照日   Hh`x>{,|S  
  A (20)accounting reference period 会计参照期间   de{@u<Y Zb  
  A (21)accrual concept 应计概念   a<-NB9o~v  
  A (22)accrual expenses 应计费用   N GP}Z4  
  A (23)acid test ration 速动比率(酸性测试比率)   l?GN& u  
  A (24)acquisition 购置   2MS-e}mi  
  A (25)acquisition accounting 收购会计   u.W}{-+kp  
  A (26)activity based accounting 作业基础成本计算   9w\ yWxl  
  A (27)adjusting events 调整事项   2}:{}p w  
  A (28)administrative expenses 行政管理费   J*HZ=6L  
  A (29)advice note 发货通知   vX|i5P0)8  
  A (30)amortization 摊销   ,m ^q >  
  A (31)analytical review 分析性检查   w}2;f=  
  A (32)annual equivalent cost 年度等量成本法   kB~KC-&O  
  A (33)annual report and accounts 年度报告和报表   JG6"5::  
  A (34)appraisal cost 检验成本   S ?v^/F  
  A (35)appropriation account 盈余分配账户   i$`OOV=/e  
  A (36)articles of association 公司章程细则   2^Y@e=^A  
  A (37)assets 资产   .A 12Co  
  A (38)assets cover 资产保障   YT:])[gVV  
  A (39)asset value per share 每股资产价值   xF|P6GXg  
  A (40)associated company 联营公司   J* V@huF  
  A (41)attainable standard 可达标准   7-Bttv{  
D9.H<.|36  
 A (42)attributable profit 可归属利润   ,]CZ(q9-  
  A (43)audit 审计   B#Sg:L9Tr'  
  A (44)audit report 审计报告   eYSVAj  
  A (45)auditing standards 审计准则   d3% 1 P)  
  A (46)authorized share capital 额定股本   lJZ-*"9V  
  A (47)available hours 可用小时   }M_Yn0(3  
  A (48)avoidable costs 可避免成本 O( P ,!  
  B (49)back-to-back loan 易币贷款   0O_acO 4  
  B (50)backflush accounting 倒退成本计算   VW," dmC  
  B (51)bad debts 坏帐   ;'\#+GZ9p  
  B (52)bad debts ratio 坏帐比率   .bwKG`F  
  B (53)bank charges 银行手续费   k{{ iF  
  B (54)bank overdraft 银行透支   Ng;K-WB\  
  B (55)bank reconciliation 银行存款调节表   Stq [[S5P  
  B (56)bank statement 银行对账单   !;[cm|<E  
  B (57)bankruptcy 破产   DA0{s  
  B (58)basis of apportionment 分摊基础   !a(#G7zA  
  B (59)batch 批量    xr }jw  
  B (60)batch costing 分批成本计算   Jl,mYFEZ  
  B (61)beta factor B(市场)风险因素   !'ylh8}  
  B (62)bill 账单   hM": ?Rx  
  B (63)bill of exchange 汇票   #fF~6wopV  
  B (64)bill of landing 提单   xlJ8n+  
  B (65)bill of materials 用料预计单   h`1{tu  
  B (66)bill payable 应付票据   "CS {fyJ  
  B (67)bill receivable 应收票据   ~-1!?t/%  
  B (68)bin card 存货记录卡   81(.{Y839_  
  B (69)bonus 红利   9PpPAF  
  B (70)book-keeping 薄记   d8Keyi8[  
  B (71)Boston classification 波士顿分类   5LPyPL L  
  B (72)breakeven chart 保本图   Sk'S`vH  
  B (73)breakeven point 保本点   z / YF7wrx  
  B (74)breaking-down time 复位时间   wZ^ 7#yX>  
  B (75)budget 预算   9 `3%o9V9Y  
  B (76)budget center 预算中心   Cfz020u`g  
  B (77)budget cost allowance 预算成本折让   319 &:  
  B (78)budget manual 预算手册   K1vm [Ne  
  B (79)budget period 预算期间   d=q&UCC  
  B (80)budgetary control 预算控制   <($'jlZ  
  B (81)budgeted capacity 预算生产能力   (k@%04c  
  B (82)burden 制造费用   'CTvKW  
  B (83)business center 经营中心   4bT21J37  
  B (84)business entity 营业个体   ]A;{D~X^w  
  B (85)business unit 经营单位   @kq~q; F  
 B (86)buy-out management 管理性购买产权   g?(h{r`  
  B (87)by-product 副产品 \~3g*V  
  C (88)called-up share capital 催缴股本   n+C,v .X  
  C (89)capacity 生产能力   JZCRu_M>|  
  C (90)capacity ratios 生产能力比率   sQBl9E'!be  
  C (91)capital 资本   [sM~B  
  C (92)capital assets pricing model资本资产计价模式   ~@3X&E0S  
  C (93)capital commitment 承诺资本   QasUgZ  
  C (94)capital employed 已运用的资本   d[b(+sHp a  
  C (95)capital expenditure 资本支出   ]yTMWIx#  
  C (96)capital expenditureauthorization 资本支出核准   ql|ksios  
  C (97)capital expenditure control 资本支出控制   8z?q4  
  C (98)capital expenditure proposal资本支出申请   $@[`/Uh   
  C (99)capital funding planning 资本基金筹集计划   Anpx%NVo  
  C (100)capital gain 资本收益   r9x.c7=O  
  C (101)capital investment appraisal资本投资评估   :HDl-8]Lw  
  C (102)capital maintenance 资本保全   {AJcYZV  
  C (103)capital resource planning 资本资源计划   pH?tr  
  C (104)capital surplus 资本盈余   gtcU'4~  
  C (105)capital turnover 资本周转率   }d, iA FG  
  C (106)card 记录卡   2{<5?Op  
  C (107)cash 现金   Cst:5m0!  
  C (108)cash account 现金账户   E(5'vr0  
  C (109)cash book 现金账薄   y~&R(x~w  
  C (110)cash cow 金牛产品   -SZW[T<N"  
  C (111)cash flow 现金流量   +) pO82  
  C (112)cash discounted 现金贴现   sC8C><y  
  C (113)cash flow budget 现金流量预算   I?) .D?o  
  C (114)cash flow statement 现金流量表   sknta 0^=2  
  C (115)cash ledger 现金分类账   ^|z  
  C (116)cash limit 现金限额   SA5 g~{"  
  C (117)CCA 现时成本会计   kW v)+  
  C (118)center 中心   tMWDKatb  
  C (119)changeover time 变更时间   h\ZnUn_J  
  C (120)chartered entity 特许经济个体   }CR@XD}[  
  C (121)cheque 支票   rt\i@}  
  C (122)cheque register 支票登记薄   -y8?"WB(b  
  C (123)coin analysis 零钱分类   =:T pH>f*  
  C (124)classification 分类   sqAZjf y@  
  C (125)clock card 工时卡   YTiXU Oj  
  C (126)code 代码   gFJ. p  
  C (127)commitment accounting 承诺确认会计   rKlu+/G  
  C (128)common cost 共同成本   x Z 3b)j2D  
  C (129)company limited byguarantee 有限担保责任公司   cx]&ae*  
C (130)company limited shares 股份有限公司   &cty&(2p  
  C (131)competitive position 竞争能力状况   ZH9sf~7  
  C (132)concept 概念   =6PTT$,  
  C (133)conglomerate 跨行业企业   BZ2frG\0&I  
  C (134)consistency concept 一致性概念   ^oykimYI-  
  C (135)consolidated accounts 合并报表   <oF ZFlY@  
  C (136)consolidation accounting 合并会计   oP[R?zN  
  C (137)consortium 财团   dA[MjOd3  
  C (138)contingency plan 应急计划   O,$ ?Pj6  
  C (139)contingent liabilities 或有负债   uT")j,tz  
  C (140)continuous operation 连续生产   75>)1H)Xm  
  C (141)contra 抵消   UbWeE,T~S  
  C (142)contract cost 合同成本   hn$l<8=Q_  
  C (143)contract costing 合同成本计算   e}F1ZJz  
  C (144)contribution 贡献毛益   ,CG q_>Z  
  C (145)contribution centre 贡献中心   VLLE0W _]  
  C (146)contribution chart 贡献图   aPR0DZ@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {*#}"/:8K  
  C (148)contribution to salesration 贡献毛益对销售比率   4&)4hF  
  C (149)control 控制   UW!*=?h  
  C (150)control account 控制帐户   S"}G/lBx.  
  C (151)control limits 控制限度   hxt,%al  
  C (152)controllability concept 可控制概念   nnw5 !q_  
  C (153)controllable cost 可控制成本   |sG@Ku7~4  
  C (154)conversion cost 加工成本   }&E'ox<S  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #$W bYL|  
  C (156)corporate appraisal 公司评估   8y9`xRy  
  C (157)corporate planning 公司计划   .>/Tc  
  C (158)corporate social reporting 公司社会报告   Mk:k0,z  
  C (159)corporation 股份公司   >q+q];=(  
  C (160)cost 成本    Sj,>O:p  
  C (161)cost account 成本帐户   be@\5  
  C (162)cost accounting 成本会计   VG)Y$S8.>  
  C (163)cost accounting manual 成本手册   4hymQ3 g  
  C (164)cost accounts calendar 成本报表的日历时间   oU\Q|mN(  
  C (165)cost adjustment 成本调整   +{eZ@  
  C (166)cost allocation 成本分配   oBBL7/L  
  C (167)cost apportionment 成本分摊   %.NOQ<@W  
  C (168)cost attribution 成本归属   ;usv/8  
  C (169)cost audit 成本审计   4>JDo,AWy  
  C (170)cost behaviour 成本性态   Kuj*U'ed7t  
  C (171)cost benefit analysis 成本效益分析   hny(:Dj  
  C (172)cost center 成本中心   R t%3\?rf  
  C (173)cost driver 成本动因
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