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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 Lp; {&=PIo  
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  1.audit   审计 vG(Gs=.U  
  2.attestation   鉴证 ;79X# hI  
  3.credibility   可信赖程度 U9D4 bn D  
  4.audit of financial statements 财务报表审计 H61 ,pr>  
  5.agreed-upon procedures 执行商定程序 ^A8'YTl  
  6.high levels of assurance 高水平保证 G>?hojvi  
  7.compilation 编制 w_po5[]R  
  8.reliability 可靠性 yZ[H&>  
  9.relevance 相关性 Y[AL!h  
  10.professional skepticism 职业谨慎 %}+!%A.3  
  11.objectivity 客观性 $73j*@EQA  
  12. professional competence 专业胜任能力 8>Xyz`$kH  
  13.Senior/CPA-in-charge 项目经理 JM5 w`=  
  14.audit engagement letter 业务约定书 SxMrX C *  
  15.recurring audit 连续审计 s(Of EzsH=  
  16.the client 委托人 *P_ 3A:_  
  17.change CPA 更换注册会计 zcGeXX}V?  
  18.the existing CPA 现任注册会计师 A KO#$OJE  
  19.the successor CPA 后任注册会计师 iH& Izv  
  20.the preceding CPA前任注册会计师 D6,rb 9  
  21.issue the audit report 出具审计报告 @ 8yV15!  
  22.expert 专家 od{b]HvgS  
  23.the board of directors 董事会 _B` '1tNx  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :\x)`lu  
  25.assess material misstatement risks评估重大错报风险 G#ov2  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B$aA=+<S  
  27.a general knowledge of —— 初步了解―――的情况 }EmNSs`$r  
  28.a more knowledge of—— 进一步了解的情况 3^l@!Qw  
  29.the prior year‘s working papers 以前年度工作底稿 xzg81sV7  
  30.minutes of meeting 会议纪要 ffK A  
  31.business risks 经营风险 G>{ Bij44  
  32.appropriateness 适当性 "?|sC{'C4j  
  33.accounting estimate 会计估计 vn@9Sqk  
  34.management representations 管理层声明 ~6`HJ  
  35.going concern assumption 持续经营假设 XVjs0/5b  
  36.audit plan 审计计划 [*U6L<JI  
  37.significant audit areas 重点审计领域 YaJ[39V  
  38.error 错误 `_C4L=q"  
  39.fraud舞弊 dEU +\NY  
  40.modified or additional procedures 修改或追加审计程序 3z9}cOFq]z  
  41.misappropriation of assets 侵占资产 {-IH?!&v  
  42.transactions without substance 虚假交易 bCY8CIF  
  43.unusual pressures 异常压力 mG2*s ^$  
  44.the suspected noncompliance 涉嫌存在违法行为 fOEw]B#@  
  45.materialiy 重要性 e&zZr]vs]l  
  46.exceed the materiality level 超过重要性水平 V|3}~(5=  
  47.approach the materiality level 接近重要性水平 5LU8QHj3  
  48.an acceptably low level 可接受水平 F@Qzh  
  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 62~8>71;'  
  50.misstatements or omissions 错报或漏报 p9k' .H^:_  
  51.aggregate 总计 W'w;cy:H  
  52.subsequent events 期后事项 ohqi4Y!j/~  
  53.adjust the financial statements 调整财务报表 n>?o=_|uR  
  54.perform additional audit procedures 实施追加的审计程序 lAU`7uE  
  55.audit risk 审计风险 jovI8Dw >  
  56.detection risk 检查风险 9 |v3lGK(  
  57.inappropriate audit opinion 不适当的审计意见  L5/J  
  58.material misstatement 重大的错报 d 6 t#4!  
  59.tolerable misstatement 可容忍错报 25%[nkO4  
  60.the acceptable level of detection risk 可接受的检查风险 ,h,DB=!K<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]ovP^]]V  
  62.simall business 小规模企业 Q@gmtAp  
  63.accounting system 会计系统 s Wk92x _l  
  64.test of control 控制测试 9~i =Af@  
  65.walk-through test 穿行测试 !t /I j~o  
  66.communication 沟通 U:xY~>  
  67.flow chart 流程图 5[3vu p?  
  68.reperformance of internal control 重新执行 Vvk1 D(  
  69.audit evidence 审计证据 x5[wF6A  
  70.substantive procedures 实质性程序 F]kn4zr  
  71.assertions 认定 k@MAi*  
  72.esistence 存在 -0rc4<};h  
  73.occurrence 发生 OKs1irt5  
  74.completeness 完整性 9?$Qk0jc  
  75.rights and obligations 权利和义务 !5lb+%7  
  76.valuation and allocation 计价和分摊 D? ojxHe  
  77.cutoff 截止 EM9K^l`  
  78.accuracy 准确性 ,TL 8`  
  79.classification 分类 BEWDTOY[  
  80.inspection 检查 RV^ N4q4  
  81.supervision of counting 监盘 pRyePxCDj)  
  82.observation 观察 ?`ETlFtD4  
  83.confirmation 函证 IiW*'0H:/  
  84.computation 计算 0;9X`z J  
  85.analytical procedures 分析程序 )5n*4A  
  86.vouch 核对 (JV [7u -  
  87.trace 追查 3%gn:.9N  
  88.audit sampling 审计抽样 X@;; h  
  89.error 误差 4mYJi#e6x  
  90.expected error 预期误差 -\=s+n_ZP?  
  91.population 总体 g i>`  
  92.sampling risk 抽样风险 Z !HQ|')N5  
  93.non- sampling risk 非抽样风险 6! `^}4  
  94.sampling unit 抽样单位 (lPiv+'n  
  95.statistical sampling 统计抽样 r{oRN  
  96.tolerable error 可容忍误差 _{$eOwB  
  97.the risk of under reliance 信赖不足风险 xZbiEDU  
  98.the risk of over reliance 信赖过度风险 NVyel*QE  
  99.the risk of incorrect rejection 误拒风险 hb@,fgo!Q  
  100. the risk of incorrect acceptance 误受风险 8zhr;Srt  
  101.working trial balance 试算平衡表 zsM3 [2E*  
  102.index and cross-referencing 索引和交叉索引 3vdhoS|  
  103.cash receipt 现金收入 vH14%&OcN  
  104.cash disbursement 现金支出 a6Zg~>vX  
  105.bank statement 银行对账单 8NP|>uaj  
  106.bank reconciliation 银行存款余额调节表  mE1m  
  107.balance sheet date 资产负债表日 +UvT;"  
  108.net realizable value 可变现净值 ":igYh  
  109.storeroom 仓库 jimWLF5Q5"  
  110.sale invoice 销售发票 MKiP3kt8  
  111.price list 价目表 \tCxz(vKz  
  112.positive confirmation request 积极式询证函 2 Q bCH}  
  113.negative confirmation request 消极式询证函 W"3YA+qpI  
  114.purchase requisition 请购单 `2 6t+Tb  
  115.receiving report 验收报告 #E`wqI\'  
  116.gross margin 毛利 =[_=y=G  
  117.manufacturing overhead 制造费用 W=-:<3XL  
  118.material requisition 领料单 cmcR @zv  
  119.inventory-taking 存货盘点 X0FTD':f  
  120.bond certificate 债券 CpGy' Ia  
  121.stock certificate 股票 U7_1R0h  
  122.audit report 审计报告 b+/z,c6w  
  123.entity 被审计单位 j'IZetT  
  124.addressee of the audit report 审计报告的收件人 ] Hiw+5n  
  125.unqualified opinion 无保留意见 Gf<f#.5y ,  
  126.qualified opinion 保留意见 [H4)p ,R  
  127.disclaimer of opinion 无法表示意见 ny l[d|pVa  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?GT,Y5  
  A (2)absorbed overhead 已吸收制造费用 ; ElwF&"!X  
  A (3)absorption costing 吸收成本计算 ORDVyb_x  
  A (4)account 账户,报表   %mFZ!(  
  A (5)accounting postulate 会计假设   xq@_' 3X  
  A (6)accounting series release 会计公告文件   8~!9bg6C  
  A (7)accounting valuation 会计计价   +{b3A@f|F  
  A (8)account sale 承销清单 07 E9[U[  
  A (9)accountability concept 经营责任概念   bc3 T8(  
  A (10)accountancy 会计职业   KAI/*G\z  
  A (11)accountant 会计师   0wE)1w<C~  
  A (12)accounting 会计   1}/37\  
  A (13)agency cost 代理成本   VRQD  
  A (14)accounting bases 会计基础   is6M{K3  
  A (15)accounting manual 会计手册   &P:2`\'  
  A (16)accounting period 会计期间   bdYx81  
  A (17)accounting policies 会计方针   =6O<1<[y  
  A (18)accounting rate of return 会计报酬率   -Cc2| ~n  
  A (19)accounting reference date 会计参照日   lHI?GiB@  
  A (20)accounting reference period 会计参照期间   cOoF +hz0O  
  A (21)accrual concept 应计概念   E'^$~h$  
  A (22)accrual expenses 应计费用   L"[>tY  
  A (23)acid test ration 速动比率(酸性测试比率)   *|*6 q /  
  A (24)acquisition 购置   x%J.$o[<_  
  A (25)acquisition accounting 收购会计   EC8Fapy  
  A (26)activity based accounting 作业基础成本计算   U$m[{r2M  
  A (27)adjusting events 调整事项   |T+YC[T#v  
  A (28)administrative expenses 行政管理费   P.Gmj;  
  A (29)advice note 发货通知   N2.(0 G  
  A (30)amortization 摊销   f=cj5T:[  
  A (31)analytical review 分析性检查   =IEei{  
  A (32)annual equivalent cost 年度等量成本法   H[[#h=r0f  
  A (33)annual report and accounts 年度报告和报表   aB^`3J  
  A (34)appraisal cost 检验成本   LUKt!I0l  
  A (35)appropriation account 盈余分配账户   q]rqFP0C  
  A (36)articles of association 公司章程细则   IfzW%UL  
  A (37)assets 资产   ZOzwO6(_  
  A (38)assets cover 资产保障   VlFhfOR6t  
  A (39)asset value per share 每股资产价值   iPK:gK3Q  
  A (40)associated company 联营公司   )\m%&EXG{  
  A (41)attainable standard 可达标准   Aq,&p,m03  
*5z"Xy3J  
 A (42)attributable profit 可归属利润   W%P$$x5&  
  A (43)audit 审计   W{X5~w (  
  A (44)audit report 审计报告   a_(fqoW  
  A (45)auditing standards 审计准则   /;;$9O9  
  A (46)authorized share capital 额定股本   EY}*}-3  
  A (47)available hours 可用小时   f5P@PG]{  
  A (48)avoidable costs 可避免成本 ?F^O7\rw  
  B (49)back-to-back loan 易币贷款   'q7&MM'oS^  
  B (50)backflush accounting 倒退成本计算   c +N\uG4  
  B (51)bad debts 坏帐   cNG`-+U'  
  B (52)bad debts ratio 坏帐比率   u,`cmyZ  
  B (53)bank charges 银行手续费   Xu%8Q?]  
  B (54)bank overdraft 银行透支   s0/y> ok  
  B (55)bank reconciliation 银行存款调节表   \xjI=P'-25  
  B (56)bank statement 银行对账单   V*%Lc9<d  
  B (57)bankruptcy 破产   I;UCKoFT  
  B (58)basis of apportionment 分摊基础   LB/1To  
  B (59)batch 批量   ?XnKKw\  
  B (60)batch costing 分批成本计算   ={B?hjo<-  
  B (61)beta factor B(市场)风险因素   WVdF/H  
  B (62)bill 账单   EncJB  
  B (63)bill of exchange 汇票   8fC 5O  
  B (64)bill of landing 提单   gV;9lpZ2  
  B (65)bill of materials 用料预计单   4=C7V,a  
  B (66)bill payable 应付票据   fYiof]v@_m  
  B (67)bill receivable 应收票据   {O5(O oDa  
  B (68)bin card 存货记录卡   c3!YA"5  
  B (69)bonus 红利   @WTzFjv@?4  
  B (70)book-keeping 薄记   n}3fItSJ  
  B (71)Boston classification 波士顿分类   5K {{o''  
  B (72)breakeven chart 保本图   DpvMY94Qh  
  B (73)breakeven point 保本点   fa 2hQJ02  
  B (74)breaking-down time 复位时间   zdgSq v  
  B (75)budget 预算   gh<2i\})'  
  B (76)budget center 预算中心   W3y9>]{x^  
  B (77)budget cost allowance 预算成本折让   q4 ]Qvf>  
  B (78)budget manual 预算手册   c+.? +g  
  B (79)budget period 预算期间   #OVS]Asn}  
  B (80)budgetary control 预算控制   [z r2\(  
  B (81)budgeted capacity 预算生产能力   J9q[u[QZ9O  
  B (82)burden 制造费用   e6 a]XO^  
  B (83)business center 经营中心   IZ&FNOSZ+4  
  B (84)business entity 营业个体   gmdA1$c  
  B (85)business unit 经营单位    ?h3t"9  
 B (86)buy-out management 管理性购买产权   qV:TuR-|w  
  B (87)by-product 副产品 2'7)D} p  
  C (88)called-up share capital 催缴股本   4N_ iHe5U  
  C (89)capacity 生产能力   de,4M s!%  
  C (90)capacity ratios 生产能力比率   ldRisL  
  C (91)capital 资本   wG",Obja  
  C (92)capital assets pricing model资本资产计价模式   w~Jy,[@n  
  C (93)capital commitment 承诺资本   qqr]S^WW  
  C (94)capital employed 已运用的资本   +W^$my)<  
  C (95)capital expenditure 资本支出   O%m>4OdH  
  C (96)capital expenditureauthorization 资本支出核准   /5j]laYK)  
  C (97)capital expenditure control 资本支出控制   f1 Zj:3e  
  C (98)capital expenditure proposal资本支出申请   6'ia^om  
  C (99)capital funding planning 资本基金筹集计划   >m4HCs>  
  C (100)capital gain 资本收益   U%l<48@8  
  C (101)capital investment appraisal资本投资评估   #jT=;G7f2  
  C (102)capital maintenance 资本保全   -b'a-?  
  C (103)capital resource planning 资本资源计划   lj "72   
  C (104)capital surplus 资本盈余   k*!f@ M  
  C (105)capital turnover 资本周转率   {7+y56[yu  
  C (106)card 记录卡   Tu7sA.73k  
  C (107)cash 现金   p[:E$#W~;  
  C (108)cash account 现金账户   ~s -"u *>  
  C (109)cash book 现金账薄   x|U[|i,;  
  C (110)cash cow 金牛产品   1wt(pkNk  
  C (111)cash flow 现金流量   Gp}}M Gk  
  C (112)cash discounted 现金贴现   e3}o3c_  
  C (113)cash flow budget 现金流量预算   nx|b9W <  
  C (114)cash flow statement 现金流量表   );1UbqVPD  
  C (115)cash ledger 现金分类账   iU"{8K,  
  C (116)cash limit 现金限额   YHfk; FI  
  C (117)CCA 现时成本会计   VTs ,Ln!,U  
  C (118)center 中心   Ou wEO   
  C (119)changeover time 变更时间   s#%P9A  
  C (120)chartered entity 特许经济个体   SEsLJ?Dv0  
  C (121)cheque 支票   ,]Q i/m  
  C (122)cheque register 支票登记薄   &ngG_y8}&  
  C (123)coin analysis 零钱分类   nYts[f9e  
  C (124)classification 分类   Y!fgc<]'&  
  C (125)clock card 工时卡   4=7h1qex  
  C (126)code 代码   } .'\IR  
  C (127)commitment accounting 承诺确认会计   z-`-0@/A$  
  C (128)common cost 共同成本   &v.Nj9{zi  
  C (129)company limited byguarantee 有限担保责任公司   mH5[(?   
C (130)company limited shares 股份有限公司   T5? eb"  
  C (131)competitive position 竞争能力状况   BiCC72oig  
  C (132)concept 概念   ?b3({ P  
  C (133)conglomerate 跨行业企业   )~=g}&  
  C (134)consistency concept 一致性概念   q !Nb-O{  
  C (135)consolidated accounts 合并报表   (sL!nRw  
  C (136)consolidation accounting 合并会计   W~2T/~M  
  C (137)consortium 财团   [ @`Ki  
  C (138)contingency plan 应急计划   ~#nbD-*#  
  C (139)contingent liabilities 或有负债   UQ.DKUg  
  C (140)continuous operation 连续生产   vz}_^8O  
  C (141)contra 抵消   Bxs 0m]  
  C (142)contract cost 合同成本   MfK}DEJK,  
  C (143)contract costing 合同成本计算   6;%Ajx  
  C (144)contribution 贡献毛益   m1,yf*U  
  C (145)contribution centre 贡献中心   rLJjK$_x  
  C (146)contribution chart 贡献图   P=PVOt@ b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   LL7un_EC  
  C (148)contribution to salesration 贡献毛益对销售比率   1^^9'/  
  C (149)control 控制   ~pve;(e=  
  C (150)control account 控制帐户   ;.#l[  
  C (151)control limits 控制限度   @& }~r  
  C (152)controllability concept 可控制概念   Nd;,Wz]  
  C (153)controllable cost 可控制成本   >w)A~ F<  
  C (154)conversion cost 加工成本   _0 $W;8X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   pjrzoMF  
  C (156)corporate appraisal 公司评估   O&ZVu>`g  
  C (157)corporate planning 公司计划   {[$JiljD  
  C (158)corporate social reporting 公司社会报告   v]e6CZwo  
  C (159)corporation 股份公司   #F25,:hY  
  C (160)cost 成本   eO?@K$I  
  C (161)cost account 成本帐户   1 -:{&!  
  C (162)cost accounting 成本会计   &#DKB#.2  
  C (163)cost accounting manual 成本手册   E;)7#3gY1  
  C (164)cost accounts calendar 成本报表的日历时间   M?m)<vMr*  
  C (165)cost adjustment 成本调整   2%gLq  
  C (166)cost allocation 成本分配   ^yp`<=  
  C (167)cost apportionment 成本分摊   +?R !  
  C (168)cost attribution 成本归属   Df_*W"(v  
  C (169)cost audit 成本审计   /IyCvo  
  C (170)cost behaviour 成本性态   ,V{Cy`bi  
  C (171)cost benefit analysis 成本效益分析   )9? ^;HS  
  C (172)cost center 成本中心   wTK>U`o  
  C (173)cost driver 成本动因
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