论坛风格切换切换到宽版
  • 2775阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Xc{ZN1 4n  
Y^4q9?2G  
注会《审计》英语常用词汇 {&E?<D2_&  
_0w1 kqW  
n4Vwao/9 x  
  1.audit   审计 Bu&So|@TL  
  2.attestation   鉴证 {JXf*IJ  
  3.credibility   可信赖程度 `4_c0 q)N4  
  4.audit of financial statements 财务报表审计 dQ,Q+ON>  
  5.agreed-upon procedures 执行商定程序 ^,Lt Ewd~Y  
  6.high levels of assurance 高水平保证 )W#T2Z>N1  
  7.compilation 编制 =`JW1dM  
  8.reliability 可靠性 ]Z=Ij gr$  
  9.relevance 相关性 ># INEO  
  10.professional skepticism 职业谨慎 s} s|~  
  11.objectivity 客观性 V5~fMsse  
  12. professional competence 专业胜任能力 B`#*o<eb  
  13.Senior/CPA-in-charge 项目经理 F9%,MSt  
  14.audit engagement letter 业务约定书 7vw;Egd@@-  
  15.recurring audit 连续审计 ka/nQ~_#<  
  16.the client 委托人 ?5`{7daot  
  17.change CPA 更换注册会计 oI*d/*  
  18.the existing CPA 现任注册会计师 5PDSA*  
  19.the successor CPA 后任注册会计师 {aoM JJq  
  20.the preceding CPA前任注册会计师 5lGQ#r  
  21.issue the audit report 出具审计报告 9YAM#LBTWi  
  22.expert 专家 -'j7SOGk  
  23.the board of directors 董事会 @`6}`k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jKS!'?  
  25.assess material misstatement risks评估重大错报风险 W8y$ Ve8m  
  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 vf[&7n  
  27.a general knowledge of —— 初步了解―――的情况 eIsT!V" 7  
  28.a more knowledge of—— 进一步了解的情况 P :qz2Hw  
  29.the prior year‘s working papers 以前年度工作底稿 .8K6C]gw  
  30.minutes of meeting 会议纪要 ewpig4  
  31.business risks 经营风险 )J&|\m(e  
  32.appropriateness 适当性 7 I@";d8~  
  33.accounting estimate 会计估计 !W~QT}  
  34.management representations 管理层声明 ]W;:|/,c  
  35.going concern assumption 持续经营假设 7|Xe&o<n  
  36.audit plan 审计计划 i@XB&;*c\  
  37.significant audit areas 重点审计领域 f9a$$nb3`  
  38.error 错误 =MxpH+spI  
  39.fraud舞弊 0iV ;g`%  
  40.modified or additional procedures 修改或追加审计程序 eSn$k:\W  
  41.misappropriation of assets 侵占资产 HAd%k$Xu{  
  42.transactions without substance 虚假交易 lY8`5Uz  
  43.unusual pressures 异常压力 [3kl^TE  
  44.the suspected noncompliance 涉嫌存在违法行为 2[ksi51y  
  45.materialiy 重要性 "oe!M'aj`1  
  46.exceed the materiality level 超过重要性水平 JYQ.EAsr!  
  47.approach the materiality level 接近重要性水平 >nK%^ T  
  48.an acceptably low level 可接受水平 ] opto  
  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 AX;c}0g  
  50.misstatements or omissions 错报或漏报 m<3w^mww  
  51.aggregate 总计 57<Di!rt  
  52.subsequent events 期后事项 J0sGvj{  
  53.adjust the financial statements 调整财务报表 Y.NE^Vn0  
  54.perform additional audit procedures 实施追加的审计程序 ' Rc#^U*n  
  55.audit risk 审计风险 IT18v[-G  
  56.detection risk 检查风险 e^8BV;+c  
  57.inappropriate audit opinion 不适当的审计意见 ke\[wa_!6b  
  58.material misstatement 重大的错报 6} #"qqnx  
  59.tolerable misstatement 可容忍错报 o0l7 4  
  60.the acceptable level of detection risk 可接受的检查风险 Y& 5.9 s@'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W~yLl%  
  62.simall business 小规模企业 zqf[Z3  
  63.accounting system 会计系统 Yz\ N&0"  
  64.test of control 控制测试 *{|$FQnR>(  
  65.walk-through test 穿行测试 Pj&A=  
  66.communication 沟通 nA+F  
  67.flow chart 流程图 !D ;c,{Oz  
  68.reperformance of internal control 重新执行 NH4?q!'G  
  69.audit evidence 审计证据 {E~Xd  
  70.substantive procedures 实质性程序 1O0X-C,wo$  
  71.assertions 认定 #A )Ab%r8"  
  72.esistence 存在 #1gO?N(<=  
  73.occurrence 发生 N 2Ssf$  
  74.completeness 完整性 ,56;4)cv  
  75.rights and obligations 权利和义务 l `R KqT+  
  76.valuation and allocation 计价和分摊 dlR_ckp  
  77.cutoff 截止 r^5jh1  
  78.accuracy 准确性  n}OU Y  
  79.classification 分类 {OP~8e"  
  80.inspection 检查 AG>\aV"b  
  81.supervision of counting 监盘 =) }nLS3t  
  82.observation 观察 (A4&k{C_  
  83.confirmation 函证 !}t-j3bCs  
  84.computation 计算 n"Z |e tZ4  
  85.analytical procedures 分析程序 'Wp @b678  
  86.vouch 核对 vxVOcO9<  
  87.trace 追查 S3y246|4  
  88.audit sampling 审计抽样 X!c?CL  
  89.error 误差 fEwifSp.  
  90.expected error 预期误差 OaaH$B  
  91.population 总体 *|KVN&#  
  92.sampling risk 抽样风险 x~+-VF3/  
  93.non- sampling risk 非抽样风险 8zmv 5trt  
  94.sampling unit 抽样单位 n)RM+g  
  95.statistical sampling 统计抽样 N !c gN  
  96.tolerable error 可容忍误差 D=&K&6rr  
  97.the risk of under reliance 信赖不足风险 $ $4W}Ug3U  
  98.the risk of over reliance 信赖过度风险 ti9}*8  
  99.the risk of incorrect rejection 误拒风险 {Hk/1KG>  
  100. the risk of incorrect acceptance 误受风险 0roCP=;  
  101.working trial balance 试算平衡表 F,pCR7o>  
  102.index and cross-referencing 索引和交叉索引 %? =)!;[  
  103.cash receipt 现金收入 RL &lKHA  
  104.cash disbursement 现金支出 a.,_4;'UE1  
  105.bank statement 银行对账单 E {>`MNj  
  106.bank reconciliation 银行存款余额调节表 jBRPR R0  
  107.balance sheet date 资产负债表日 e{!vNJ0`  
  108.net realizable value 可变现净值 @O/,a7Tt  
  109.storeroom 仓库 =x H~ww (D  
  110.sale invoice 销售发票 a R)?a;}H  
  111.price list 价目表 MZ~.(&  
  112.positive confirmation request 积极式询证函 ea~i-7  
  113.negative confirmation request 消极式询证函 t)r1"oA  
  114.purchase requisition 请购单 o , LK[Q  
  115.receiving report 验收报告 ~ 5"J(  
  116.gross margin 毛利 7zGMkl  
  117.manufacturing overhead 制造费用 Pz`hX$  
  118.material requisition 领料单 K v?;cu !  
  119.inventory-taking 存货盘点 6mHhC?  
  120.bond certificate 债券 6K 4+0xXv  
  121.stock certificate 股票 D9o*8h2$  
  122.audit report 审计报告 |M E{gy`5  
  123.entity 被审计单位 p(?3 V  
  124.addressee of the audit report 审计报告的收件人 m[8 @Unt  
  125.unqualified opinion 无保留意见 xa#gWIP*  
  126.qualified opinion 保留意见 3cT hu43c  
  127.disclaimer of opinion 无法表示意见 9p*-?kPb  
  128.adverse opinion 否定意见
9L  HuS  
-3vh!JMN  
A (1)ABC 作业基础成本计算   oEIqA  
  A (2)absorbed overhead 已吸收制造费用 r/Dd& x  
  A (3)absorption costing 吸收成本计算 N-QCfDao  
  A (4)account 账户,报表   z!Hx @){|  
  A (5)accounting postulate 会计假设   FL&dv  
  A (6)accounting series release 会计公告文件   P` ]ps?l  
  A (7)accounting valuation 会计计价   =|V" #3$f  
  A (8)account sale 承销清单 OjATSmZ@@  
  A (9)accountability concept 经营责任概念   +WL  D  
  A (10)accountancy 会计职业   4J}3,+  
  A (11)accountant 会计师   Q>%E`h  
  A (12)accounting 会计   4)nt$fW  
  A (13)agency cost 代理成本   -'ZxN'*%  
  A (14)accounting bases 会计基础   `]{Psc6_=  
  A (15)accounting manual 会计手册   mz-N{>k  
  A (16)accounting period 会计期间   **HrWM%?8o  
  A (17)accounting policies 会计方针   {AgBwBCE  
  A (18)accounting rate of return 会计报酬率   iNLDl~uU  
  A (19)accounting reference date 会计参照日   ?*+1~m>  
  A (20)accounting reference period 会计参照期间   BS.=  
  A (21)accrual concept 应计概念   \(bj(any  
  A (22)accrual expenses 应计费用   }4KW@L[g  
  A (23)acid test ration 速动比率(酸性测试比率)   9b%j.Q-W  
  A (24)acquisition 购置   R@$+t:}  
  A (25)acquisition accounting 收购会计   r?$ &Z^  
  A (26)activity based accounting 作业基础成本计算   0_HJ.g!  
  A (27)adjusting events 调整事项   BA*&N>a  
  A (28)administrative expenses 行政管理费   {*fUJmao"  
  A (29)advice note 发货通知   W5X7FEW  
  A (30)amortization 摊销   pN+I]NgQ  
  A (31)analytical review 分析性检查   yxY h?ka  
  A (32)annual equivalent cost 年度等量成本法   nl9kYE [  
  A (33)annual report and accounts 年度报告和报表   W0?JVtq0Z  
  A (34)appraisal cost 检验成本   Ays L-sqR  
  A (35)appropriation account 盈余分配账户   8<c' x]~  
  A (36)articles of association 公司章程细则   $eMK{:$O  
  A (37)assets 资产   ) Y8qWJU  
  A (38)assets cover 资产保障   &Ea"hd  
  A (39)asset value per share 每股资产价值   y($ EK(cb  
  A (40)associated company 联营公司   Gym#b{#":  
  A (41)attainable standard 可达标准   >uW^.e "F  
4 +I 3+a"  
 A (42)attributable profit 可归属利润   B G5X_s0/  
  A (43)audit 审计   oN ;-M-(  
  A (44)audit report 审计报告   D}Au6  
  A (45)auditing standards 审计准则   MYu`c[$jZ  
  A (46)authorized share capital 额定股本   {83C,C-  
  A (47)available hours 可用小时   :mn(0 R~  
  A (48)avoidable costs 可避免成本 1q`k}KMy  
  B (49)back-to-back loan 易币贷款   SdSgn|S  
  B (50)backflush accounting 倒退成本计算   AHWh}~Yi  
  B (51)bad debts 坏帐   *?p ^6vO  
  B (52)bad debts ratio 坏帐比率   R` 44'y|  
  B (53)bank charges 银行手续费   0}D-KvjyP  
  B (54)bank overdraft 银行透支   Wt"ww~h`(  
  B (55)bank reconciliation 银行存款调节表   Nuo^+z E   
  B (56)bank statement 银行对账单   }1,'rm T  
  B (57)bankruptcy 破产   nfa_8  
  B (58)basis of apportionment 分摊基础   1]Lhk?4t  
  B (59)batch 批量   y,V6h*x2  
  B (60)batch costing 分批成本计算   ]2PQ X4t 0  
  B (61)beta factor B(市场)风险因素   ?0uOR *y'  
  B (62)bill 账单   T:6K ?$y?  
  B (63)bill of exchange 汇票   /Bh>  
  B (64)bill of landing 提单   OelU D/[$  
  B (65)bill of materials 用料预计单   e|JIrOnc  
  B (66)bill payable 应付票据   v` $%G  
  B (67)bill receivable 应收票据   {wHvE4F2  
  B (68)bin card 存货记录卡   C_-%*]*,j  
  B (69)bonus 红利   ,!r@9 T  
  B (70)book-keeping 薄记   N6WPTUQ1mF  
  B (71)Boston classification 波士顿分类   z>7=k`x`:  
  B (72)breakeven chart 保本图   ]I8]mUiUH  
  B (73)breakeven point 保本点   WqR7uiCi  
  B (74)breaking-down time 复位时间   *.:!Ax  
  B (75)budget 预算   *^uGvJXF  
  B (76)budget center 预算中心   CX]RtV!  
  B (77)budget cost allowance 预算成本折让   ma1 (EJ/  
  B (78)budget manual 预算手册   <o ~t$TH  
  B (79)budget period 预算期间   & \JLT w  
  B (80)budgetary control 预算控制   Jb7iBQ2%  
  B (81)budgeted capacity 预算生产能力   zUJx&5/  
  B (82)burden 制造费用   #jOOsfH|k  
  B (83)business center 经营中心   ftxTX3X  
  B (84)business entity 营业个体   y2GQN:X  
  B (85)business unit 经营单位   gU~ L@R_D  
 B (86)buy-out management 管理性购买产权   (x}A_ i  
  B (87)by-product 副产品 >B`Cch/ 'U  
  C (88)called-up share capital 催缴股本   g ,`F<CF9  
  C (89)capacity 生产能力   &<`-:x12_  
  C (90)capacity ratios 生产能力比率   1]Gf)|  
  C (91)capital 资本   5[nmP95YK  
  C (92)capital assets pricing model资本资产计价模式   akMJ4EF/  
  C (93)capital commitment 承诺资本   4C6=77Jr  
  C (94)capital employed 已运用的资本   3xP~~j;7  
  C (95)capital expenditure 资本支出   3\,MsoAl  
  C (96)capital expenditureauthorization 资本支出核准   ?n2C  
  C (97)capital expenditure control 资本支出控制   K4_~ruhr  
  C (98)capital expenditure proposal资本支出申请   E N)YoVk  
  C (99)capital funding planning 资本基金筹集计划   NWw<B3aL  
  C (100)capital gain 资本收益   0,:iE\  
  C (101)capital investment appraisal资本投资评估   :DDO =  
  C (102)capital maintenance 资本保全   nT_*EC<.  
  C (103)capital resource planning 资本资源计划   *+NGi(N  
  C (104)capital surplus 资本盈余   I; ^xAd3G  
  C (105)capital turnover 资本周转率   +8]W\<Kp  
  C (106)card 记录卡   )gr}<}X)B  
  C (107)cash 现金   km9Gwg/zT  
  C (108)cash account 现金账户   {F<)z% ^  
  C (109)cash book 现金账薄   @ mvIt  
  C (110)cash cow 金牛产品   T@B"BoK U  
  C (111)cash flow 现金流量   ,NjX&A@  
  C (112)cash discounted 现金贴现   ,?C|.5  
  C (113)cash flow budget 现金流量预算    -PcS(  
  C (114)cash flow statement 现金流量表   >Kz_My9  
  C (115)cash ledger 现金分类账   d,zp `S  
  C (116)cash limit 现金限额   -b].SG5S  
  C (117)CCA 现时成本会计   R 4DM_ u  
  C (118)center 中心   =n> iQS  
  C (119)changeover time 变更时间   $5ZR [\$  
  C (120)chartered entity 特许经济个体   TFAYVK~  
  C (121)cheque 支票   es. jh  
  C (122)cheque register 支票登记薄   s;vWR^Ll  
  C (123)coin analysis 零钱分类   P h9Hg'  
  C (124)classification 分类   CW.&Y?>Tv  
  C (125)clock card 工时卡   >L#];|  
  C (126)code 代码   <]Ij(+J;  
  C (127)commitment accounting 承诺确认会计   jVLY!7Z4  
  C (128)common cost 共同成本   lF0K=L  
  C (129)company limited byguarantee 有限担保责任公司   qXXYF>Z-  
C (130)company limited shares 股份有限公司   D-'i G%)kA  
  C (131)competitive position 竞争能力状况   N7d17c. 5  
  C (132)concept 概念   s@[C&v  
  C (133)conglomerate 跨行业企业   D=jS h  
  C (134)consistency concept 一致性概念   N!tpzHXw  
  C (135)consolidated accounts 合并报表   |z.Gh1GCy  
  C (136)consolidation accounting 合并会计   MDMtOfe|  
  C (137)consortium 财团   k)?,xY\AV  
  C (138)contingency plan 应急计划   TX< e_[$\  
  C (139)contingent liabilities 或有负债   pWWL{@ J  
  C (140)continuous operation 连续生产   JoZqLy!@  
  C (141)contra 抵消   lt@  
  C (142)contract cost 合同成本   _<u8%\  
  C (143)contract costing 合同成本计算   aR`_h =a  
  C (144)contribution 贡献毛益   L~@ma(TV{K  
  C (145)contribution centre 贡献中心   yd7lcb [  
  C (146)contribution chart 贡献图   v_y!Oh?EG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^L>MZA ?  
  C (148)contribution to salesration 贡献毛益对销售比率   ..vSL  
  C (149)control 控制   jA20c(O  
  C (150)control account 控制帐户   ^n\9AE3  
  C (151)control limits 控制限度   CBiU#h q  
  C (152)controllability concept 可控制概念   >wz;}9v  
  C (153)controllable cost 可控制成本   ;cM8EU^.  
  C (154)conversion cost 加工成本   t/l!KdY$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1Z^`l6|2  
  C (156)corporate appraisal 公司评估   ?b!CV   
  C (157)corporate planning 公司计划   bBkm]  >  
  C (158)corporate social reporting 公司社会报告   XNc"kp? z  
  C (159)corporation 股份公司   jxRF"GD  
  C (160)cost 成本   YD/B')/ s  
  C (161)cost account 成本帐户   '5|Q<5!o  
  C (162)cost accounting 成本会计   Nrab*K(][  
  C (163)cost accounting manual 成本手册   ek<PISlci  
  C (164)cost accounts calendar 成本报表的日历时间   tYI ]L L  
  C (165)cost adjustment 成本调整   AzLbD2Pl  
  C (166)cost allocation 成本分配   +-Z"H)  
  C (167)cost apportionment 成本分摊   *u|lmALs  
  C (168)cost attribution 成本归属   @-)<|orU4  
  C (169)cost audit 成本审计   h(C#\{V  
  C (170)cost behaviour 成本性态   P!`Q_h6a  
  C (171)cost benefit analysis 成本效益分析   ,!o\),N  
  C (172)cost center 成本中心   fe& t-  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个