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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 )"hd"  
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  1.audit   审计 jb,a>9 ]p  
  2.attestation   鉴证 p~=z)7% e'  
  3.credibility   可信赖程度 v_pe=LC{-e  
  4.audit of financial statements 财务报表审计 iWC}\&i  
  5.agreed-upon procedures 执行商定程序 #1\`!7TO3  
  6.high levels of assurance 高水平保证 Q _!tn*  
  7.compilation 编制 iM;Btv[|  
  8.reliability 可靠性 c}|.U  
  9.relevance 相关性 g-_=$#&{  
  10.professional skepticism 职业谨慎 2yZ~j_AF[  
  11.objectivity 客观性 F E{c{G<  
  12. professional competence 专业胜任能力 83 R_8  
  13.Senior/CPA-in-charge 项目经理 1#7|au%:)  
  14.audit engagement letter 业务约定书 TOKt{`2}  
  15.recurring audit 连续审计 sJ^Ff  
  16.the client 委托人 b?Uk%Z]+v  
  17.change CPA 更换注册会计 3D!7,@&>3  
  18.the existing CPA 现任注册会计师 -3~S{)  
  19.the successor CPA 后任注册会计师 #a~BigZ[G  
  20.the preceding CPA前任注册会计师 &a e!lB  
  21.issue the audit report 出具审计报告 aG~zMO_)]  
  22.expert 专家 Vn:v{-i  
  23.the board of directors 董事会 T}1"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cJ@fJ|  
  25.assess material misstatement risks评估重大错报风险 `Npo|.?=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %mU$]^Tw(  
  27.a general knowledge of —— 初步了解―――的情况 );}M"W8  
  28.a more knowledge of—— 进一步了解的情况 -!qjBK,`X  
  29.the prior year‘s working papers 以前年度工作底稿 =_iYT044p  
  30.minutes of meeting 会议纪要 IemhHf ^l  
  31.business risks 经营风险 2)\MxvfOh  
  32.appropriateness 适当性 9+ @z:j  
  33.accounting estimate 会计估计 E3[9!L8gb  
  34.management representations 管理层声明 $6J22m!S4n  
  35.going concern assumption 持续经营假设 NS`hXf  
  36.audit plan 审计计划 <pa-C2Ky  
  37.significant audit areas 重点审计领域 9I [:#,zdf  
  38.error 错误 7kA+F +f  
  39.fraud舞弊 *y7 Yf7  
  40.modified or additional procedures 修改或追加审计程序 bV2a2#kj  
  41.misappropriation of assets 侵占资产 0-{E% k  
  42.transactions without substance 虚假交易 ar,v/l>d4N  
  43.unusual pressures 异常压力 ]+a~/  
  44.the suspected noncompliance 涉嫌存在违法行为 bXc*d9]  
  45.materialiy 重要性 r#1W$~?>  
  46.exceed the materiality level 超过重要性水平 ^[}W}j>  
  47.approach the materiality level 接近重要性水平 &Z!y>k%6  
  48.an acceptably low level 可接受水平 Vj1V;dHv  
  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 7G;1n0m-T  
  50.misstatements or omissions 错报或漏报 r r\u)D#)  
  51.aggregate 总计 Bsg^[~jWJu  
  52.subsequent events 期后事项 ||TZ[l  
  53.adjust the financial statements 调整财务报表 L'`Au/%S}  
  54.perform additional audit procedures 实施追加的审计程序 e1JH N  
  55.audit risk 审计风险 V4}jv7>A  
  56.detection risk 检查风险 |.yS~XFJS  
  57.inappropriate audit opinion 不适当的审计意见 Uf7ACv)Dn  
  58.material misstatement 重大的错报 )6X-m9.X  
  59.tolerable misstatement 可容忍错报 A Y <L8  
  60.the acceptable level of detection risk 可接受的检查风险 -bdWG]w"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4VeT]`C^h  
  62.simall business 小规模企业 ;8K> ]T)  
  63.accounting system 会计系统 ,ZrR*W?iF  
  64.test of control 控制测试 uqI'e_&=&5  
  65.walk-through test 穿行测试 u {\>iQ   
  66.communication 沟通 LH+Bu%s  
  67.flow chart 流程图 -:'%YHxX  
  68.reperformance of internal control 重新执行 /4+Q; P  
  69.audit evidence 审计证据 I9aiAD0s  
  70.substantive procedures 实质性程序 4ME$Z>eN  
  71.assertions 认定 4 $Kzh  
  72.esistence 存在 us1$  
  73.occurrence 发生 W-|C K&1  
  74.completeness 完整性 <o3I<ci6  
  75.rights and obligations 权利和义务 fJ _MuAv  
  76.valuation and allocation 计价和分摊 4Hb"yp$  
  77.cutoff 截止 aZ{l6  
  78.accuracy 准确性 No[9m_  
  79.classification 分类 ]}l.*v\uK  
  80.inspection 检查 !ii( 2U  
  81.supervision of counting 监盘 '-n Iy$>  
  82.observation 观察 xZ%3e sp  
  83.confirmation 函证 ZlE=P4`X:  
  84.computation 计算 j x< <h _j  
  85.analytical procedures 分析程序 >Je$WE3  
  86.vouch 核对 &FOq c  
  87.trace 追查 }aa]1X(u  
  88.audit sampling 审计抽样 ZrNH:Z:5  
  89.error 误差 ?6ssSjR}  
  90.expected error 预期误差 NYg&8s.  
  91.population 总体 t.RDS2N|  
  92.sampling risk 抽样风险  v^Fu/Y  
  93.non- sampling risk 非抽样风险 XVfUr\=,T  
  94.sampling unit 抽样单位 ~l] w=[ z  
  95.statistical sampling 统计抽样 +lFBH(o]X  
  96.tolerable error 可容忍误差 Kx,X{$Pe  
  97.the risk of under reliance 信赖不足风险 ~Eik&5 z  
  98.the risk of over reliance 信赖过度风险 $RF.LVc  
  99.the risk of incorrect rejection 误拒风险 ,|?#+O{  
  100. the risk of incorrect acceptance 误受风险 &YD+ s%OL  
  101.working trial balance 试算平衡表 hSAI G  
  102.index and cross-referencing 索引和交叉索引 Qh Rj*,  
  103.cash receipt 现金收入 :2NV;7Wke6  
  104.cash disbursement 现金支出 %" mki>  
  105.bank statement 银行对账单 2sG1Hox  
  106.bank reconciliation 银行存款余额调节表 Gx4uf  
  107.balance sheet date 资产负债表日 >QN-K]YLL  
  108.net realizable value 可变现净值 PGxv4(%  
  109.storeroom 仓库 . 8 ikcs   
  110.sale invoice 销售发票 7.2!g}E  
  111.price list 价目表 IQ~Anp^R  
  112.positive confirmation request 积极式询证函 0;=]MEk?  
  113.negative confirmation request 消极式询证函 sRcS-Yw[S  
  114.purchase requisition 请购单 ?*kB>U9e  
  115.receiving report 验收报告 Ygg(qB1q  
  116.gross margin 毛利 ouoIbA9X  
  117.manufacturing overhead 制造费用 "W4|}plnu  
  118.material requisition 领料单 Y:Lkh>S1Q  
  119.inventory-taking 存货盘点 ]w]BKpU=  
  120.bond certificate 债券  vmfFR  
  121.stock certificate 股票 ;Z"Iv  
  122.audit report 审计报告 Nknd8>Hy+  
  123.entity 被审计单位 1g,gilc  
  124.addressee of the audit report 审计报告的收件人 !{(crfXB  
  125.unqualified opinion 无保留意见 F/j ; q  
  126.qualified opinion 保留意见 3^q9ll7Op  
  127.disclaimer of opinion 无法表示意见 ND=JpVkvZ?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #_3-(H5u  
  A (2)absorbed overhead 已吸收制造费用 yEJ3O^(F  
  A (3)absorption costing 吸收成本计算 gwg~4:W  
  A (4)account 账户,报表   uP8 cW([  
  A (5)accounting postulate 会计假设   e(1{W P  
  A (6)accounting series release 会计公告文件   F>[^m Xw  
  A (7)accounting valuation 会计计价   e,#5I(E  
  A (8)account sale 承销清单 }> C?Zx*  
  A (9)accountability concept 经营责任概念   Iw#[K  
  A (10)accountancy 会计职业   :(3'"^_NA  
  A (11)accountant 会计师   >k=@YLj  
  A (12)accounting 会计   )ytP$,r![S  
  A (13)agency cost 代理成本   ,1<6=vL  
  A (14)accounting bases 会计基础   9T`YHA'g  
  A (15)accounting manual 会计手册   ev/)#i#s{  
  A (16)accounting period 会计期间   ff fWvf  
  A (17)accounting policies 会计方针    } MP_  
  A (18)accounting rate of return 会计报酬率   @ZV>Cl@%2  
  A (19)accounting reference date 会计参照日   ]eFNR1<OP  
  A (20)accounting reference period 会计参照期间   *(i%\  
  A (21)accrual concept 应计概念   7pep\  
  A (22)accrual expenses 应计费用   z?`7g%Z?{  
  A (23)acid test ration 速动比率(酸性测试比率)   vt(n: Xk  
  A (24)acquisition 购置   o ?.VW/"  
  A (25)acquisition accounting 收购会计   ?=kH}'igq  
  A (26)activity based accounting 作业基础成本计算   YCzH@94QeV  
  A (27)adjusting events 调整事项   ~\u>jel  
  A (28)administrative expenses 行政管理费   m<cv3dbZo  
  A (29)advice note 发货通知   TDg<&ND3  
  A (30)amortization 摊销   E J6|y'  
  A (31)analytical review 分析性检查    _qt  
  A (32)annual equivalent cost 年度等量成本法   | ObA=[j  
  A (33)annual report and accounts 年度报告和报表   vZ=dlu_t  
  A (34)appraisal cost 检验成本   ^tjM1uaZ5(  
  A (35)appropriation account 盈余分配账户   @fVz *  
  A (36)articles of association 公司章程细则   !|ic{1!_  
  A (37)assets 资产   7eZwpg?K  
  A (38)assets cover 资产保障   0.(7R,-  
  A (39)asset value per share 每股资产价值   EW]8k@&g  
  A (40)associated company 联营公司   ]`h@[fYge  
  A (41)attainable standard 可达标准   C'sA0O@O  
nvodP"iV  
 A (42)attributable profit 可归属利润   i5*/ZA_  
  A (43)audit 审计   +tYskx/  
  A (44)audit report 审计报告   Di$++T8"  
  A (45)auditing standards 审计准则   4Xv."L  
  A (46)authorized share capital 额定股本   j zZEP4  
  A (47)available hours 可用小时   Wp^ |=  
  A (48)avoidable costs 可避免成本 2Aa  
  B (49)back-to-back loan 易币贷款   YQO9$g0% ~  
  B (50)backflush accounting 倒退成本计算   *;T HD>  
  B (51)bad debts 坏帐   '0qKb*  
  B (52)bad debts ratio 坏帐比率   YB]^Y^"e  
  B (53)bank charges 银行手续费   3%N!omAe  
  B (54)bank overdraft 银行透支   "!Hm.^1  
  B (55)bank reconciliation 银行存款调节表   WO+>W+|N  
  B (56)bank statement 银行对账单   2)q$HUIX  
  B (57)bankruptcy 破产   i^}DIx{  
  B (58)basis of apportionment 分摊基础   0 {Zwg0&  
  B (59)batch 批量   8..g\ZT  
  B (60)batch costing 分批成本计算   N\hHu6  
  B (61)beta factor B(市场)风险因素   T(+*y  
  B (62)bill 账单   Nb>C5TjR  
  B (63)bill of exchange 汇票   5VLC\QgK^  
  B (64)bill of landing 提单   dJ{'b '#  
  B (65)bill of materials 用料预计单   !T]bz+   
  B (66)bill payable 应付票据   M>jk"*hA|  
  B (67)bill receivable 应收票据   7 /DDQ  
  B (68)bin card 存货记录卡   xw1n;IO4  
  B (69)bonus 红利   0'`#I  
  B (70)book-keeping 薄记   :&O6Y-/B  
  B (71)Boston classification 波士顿分类   re@OPiXa v  
  B (72)breakeven chart 保本图   gvxOo#8]  
  B (73)breakeven point 保本点   vH?3UW  
  B (74)breaking-down time 复位时间   c 9zMI  
  B (75)budget 预算   P;p20+  
  B (76)budget center 预算中心   Z&J.8A]L  
  B (77)budget cost allowance 预算成本折让   "Za'K+4  
  B (78)budget manual 预算手册   /JP%gD"8  
  B (79)budget period 预算期间   )TkXdA?.  
  B (80)budgetary control 预算控制   qI1J M =  
  B (81)budgeted capacity 预算生产能力   ;J?zD9  
  B (82)burden 制造费用   {gS7pY%_W  
  B (83)business center 经营中心   vnv:YQV/ir  
  B (84)business entity 营业个体   io4/M<6<  
  B (85)business unit 经营单位   g; ZVoD  
 B (86)buy-out management 管理性购买产权   XZpF<7l  
  B (87)by-product 副产品 Eg]tDPN1  
  C (88)called-up share capital 催缴股本   /p[lOg  
  C (89)capacity 生产能力   f9b[0L  
  C (90)capacity ratios 生产能力比率   E#M4{a1  
  C (91)capital 资本   W}>wRy  
  C (92)capital assets pricing model资本资产计价模式   T_4y;mf!@O  
  C (93)capital commitment 承诺资本   ^36m$J$  
  C (94)capital employed 已运用的资本   @-jI<g  
  C (95)capital expenditure 资本支出   8$6^S{M3  
  C (96)capital expenditureauthorization 资本支出核准   1n+JHXR\  
  C (97)capital expenditure control 资本支出控制   X}j_k=,C  
  C (98)capital expenditure proposal资本支出申请   .h>tef  
  C (99)capital funding planning 资本基金筹集计划   lRA!  
  C (100)capital gain 资本收益   X&bnyo P  
  C (101)capital investment appraisal资本投资评估   J [ 4IO  
  C (102)capital maintenance 资本保全   <a$'tw-8  
  C (103)capital resource planning 资本资源计划    *4{GI D  
  C (104)capital surplus 资本盈余   X!/  
  C (105)capital turnover 资本周转率   J~1 =?</  
  C (106)card 记录卡   3Qoa ?*  
  C (107)cash 现金   N:7; c}~  
  C (108)cash account 现金账户   Z3nmC-NE  
  C (109)cash book 现金账薄   p?4h2`P  
  C (110)cash cow 金牛产品   1 c4I`#_v  
  C (111)cash flow 现金流量   "_36W X  
  C (112)cash discounted 现金贴现   PLDp=T%  
  C (113)cash flow budget 现金流量预算   .VfBwTh7q8  
  C (114)cash flow statement 现金流量表   VA@t8H,  
  C (115)cash ledger 现金分类账   SRpPLY{:F  
  C (116)cash limit 现金限额   <+${ gu?^  
  C (117)CCA 现时成本会计   '/H+  
  C (118)center 中心   I?IAZa)  
  C (119)changeover time 变更时间   @G>Q(a*,  
  C (120)chartered entity 特许经济个体   -PH!U Hg  
  C (121)cheque 支票   D= LLm$y  
  C (122)cheque register 支票登记薄   -c'~0g]<  
  C (123)coin analysis 零钱分类   \>GHc}  
  C (124)classification 分类   XCU>b[Cj,  
  C (125)clock card 工时卡   CLX!qw]@ +  
  C (126)code 代码   dd@-9?6M  
  C (127)commitment accounting 承诺确认会计   ~xP4}gs1  
  C (128)common cost 共同成本   p:8&&v~I  
  C (129)company limited byguarantee 有限担保责任公司   $ -n?q w  
C (130)company limited shares 股份有限公司   ]2o?Gnn@  
  C (131)competitive position 竞争能力状况   I~P]_D mM  
  C (132)concept 概念   W_P& ;)E  
  C (133)conglomerate 跨行业企业   n{v[mqm^  
  C (134)consistency concept 一致性概念   xHY#"   
  C (135)consolidated accounts 合并报表   #99fFs`w  
  C (136)consolidation accounting 合并会计   zd+<1R;  
  C (137)consortium 财团   ;p4|M  
  C (138)contingency plan 应急计划   0h",.  
  C (139)contingent liabilities 或有负债   %I6c}*W  
  C (140)continuous operation 连续生产   xxC2F:Q?U  
  C (141)contra 抵消   Xeo2 < @[  
  C (142)contract cost 合同成本   NU?05sF  
  C (143)contract costing 合同成本计算   l^*'W(%  
  C (144)contribution 贡献毛益   [N4#R  
  C (145)contribution centre 贡献中心   Y$ To)qo  
  C (146)contribution chart 贡献图   y&$v@]t1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   DU>#eR0G  
  C (148)contribution to salesration 贡献毛益对销售比率   \ZPmPu9^(  
  C (149)control 控制   *D$[@-7  
  C (150)control account 控制帐户   ",gWO 8T  
  C (151)control limits 控制限度   AqHH^adzA:  
  C (152)controllability concept 可控制概念   eL7\})!W  
  C (153)controllable cost 可控制成本   */JMPw&  
  C (154)conversion cost 加工成本   C:WXI;*cr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b/eJE L  
  C (156)corporate appraisal 公司评估   M@b:~mI[sw  
  C (157)corporate planning 公司计划   [b<AQFh<c  
  C (158)corporate social reporting 公司社会报告   $8"G9r  
  C (159)corporation 股份公司   CHPu$eu  
  C (160)cost 成本   -*I Dzm  
  C (161)cost account 成本帐户   5D#Mhgun  
  C (162)cost accounting 成本会计   c8cPG m#i  
  C (163)cost accounting manual 成本手册   Ckc4U. t|  
  C (164)cost accounts calendar 成本报表的日历时间   =6N%;2`84  
  C (165)cost adjustment 成本调整   HMymoh$Q  
  C (166)cost allocation 成本分配   sF`ELrR \  
  C (167)cost apportionment 成本分摊   ClvqI"Rd  
  C (168)cost attribution 成本归属   k;bdzcMkQ  
  C (169)cost audit 成本审计   {!`0i  
  C (170)cost behaviour 成本性态   [9S?  
  C (171)cost benefit analysis 成本效益分析   ,J3s1 ]~^  
  C (172)cost center 成本中心   / .ddx<  
  C (173)cost driver 成本动因
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