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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 Ju Kj  
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  1.audit   审计 Xb5n;=)  
  2.attestation   鉴证 mq do@  
  3.credibility   可信赖程度 JmtU>2z\  
  4.audit of financial statements 财务报表审计 b> Iq k  
  5.agreed-upon procedures 执行商定程序 8tY],  
  6.high levels of assurance 高水平保证 Wl?*AlFlk  
  7.compilation 编制 +kmPQdO;*/  
  8.reliability 可靠性 N_UZu  
  9.relevance 相关性 +3!um  
  10.professional skepticism 职业谨慎 qJKD| =_  
  11.objectivity 客观性 P10`X&  
  12. professional competence 专业胜任能力 k5P&F  
  13.Senior/CPA-in-charge 项目经理 _\1wLcFj  
  14.audit engagement letter 业务约定书 [ w i "  
  15.recurring audit 连续审计 JY~s-jxa  
  16.the client 委托人 Y6,< j|  
  17.change CPA 更换注册会计 SzMh}xDh2  
  18.the existing CPA 现任注册会计师 rX)PN3TD  
  19.the successor CPA 后任注册会计师 .YKQ6  
  20.the preceding CPA前任注册会计师 ?x%HQ2`  
  21.issue the audit report 出具审计报告 0,{Dw9 W:  
  22.expert 专家 S2@[F\|r  
  23.the board of directors 董事会 OIe {Sx{y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ul)2A  
  25.assess material misstatement risks评估重大错报风险 3#j%F  
  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 ,g;~:  
  27.a general knowledge of —— 初步了解―――的情况 ~ucOQVmz@  
  28.a more knowledge of—— 进一步了解的情况 {|O8)bW'  
  29.the prior year‘s working papers 以前年度工作底稿 =(3Qbb1i  
  30.minutes of meeting 会议纪要 D N GNc  
  31.business risks 经营风险 VX2 KE@  
  32.appropriateness 适当性 %F` c Nw]  
  33.accounting estimate 会计估计 /xWkP{  
  34.management representations 管理层声明 b`usRoD{+  
  35.going concern assumption 持续经营假设 k:nr!Y<  
  36.audit plan 审计计划 r=~yUT  
  37.significant audit areas 重点审计领域 9N:Bu'j&/  
  38.error 错误 @{:E&K1f  
  39.fraud舞弊 Eg FV  
  40.modified or additional procedures 修改或追加审计程序  I QS|  
  41.misappropriation of assets 侵占资产 c5+oP j  
  42.transactions without substance 虚假交易 W7c(] tg.  
  43.unusual pressures 异常压力 dw5.vXL`  
  44.the suspected noncompliance 涉嫌存在违法行为 ?54=TA|5`F  
  45.materialiy 重要性 \f}S Hh  
  46.exceed the materiality level 超过重要性水平 . Zrt/;  
  47.approach the materiality level 接近重要性水平 [-x~Q[  
  48.an acceptably low level 可接受水平 s7A{<>:  
  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 ce0TQ  
  50.misstatements or omissions 错报或漏报 )O#]Wv r  
  51.aggregate 总计 J}Bg<[n  
  52.subsequent events 期后事项 Ia=wf"JS)  
  53.adjust the financial statements 调整财务报表 Zrr3 ='^s  
  54.perform additional audit procedures 实施追加的审计程序 ),(ejRP'r  
  55.audit risk 审计风险 f<= #WV  
  56.detection risk 检查风险 O5CIK}A  
  57.inappropriate audit opinion 不适当的审计意见 x$Ko|:-  
  58.material misstatement 重大的错报 x }[/A;N  
  59.tolerable misstatement 可容忍错报 tKjPLi71  
  60.the acceptable level of detection risk 可接受的检查风险 '>^+_|2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 gYn1-/Z>I  
  62.simall business 小规模企业 rRRiqmq  
  63.accounting system 会计系统 < N}UwB&  
  64.test of control 控制测试 y\$B9KX  
  65.walk-through test 穿行测试 Am'5|  
  66.communication 沟通 r  /63  
  67.flow chart 流程图 cKEf- &~  
  68.reperformance of internal control 重新执行 WO?EzQ ?  
  69.audit evidence 审计证据 Kn SXygT  
  70.substantive procedures 实质性程序 16_HO%v->  
  71.assertions 认定 ^o+2:G5z}  
  72.esistence 存在 G"T)+! 6t  
  73.occurrence 发生 PspH[db  
  74.completeness 完整性 ,%w_E[2  
  75.rights and obligations 权利和义务 ^0_*AwIcN  
  76.valuation and allocation 计价和分摊 s3HwBA  
  77.cutoff 截止 }L^Yoq]  
  78.accuracy 准确性 j0B, \A  
  79.classification 分类 d8`^;T ;}d  
  80.inspection 检查 LyH8T'C~  
  81.supervision of counting 监盘 bo  '  
  82.observation 观察 eS8tsI  
  83.confirmation 函证 }@J&yrqg  
  84.computation 计算 Z $ Fh4  
  85.analytical procedures 分析程序 iT1"Le/N  
  86.vouch 核对 $v#Q'?jE  
  87.trace 追查 O&.^67\|  
  88.audit sampling 审计抽样 m(,vym t  
  89.error 误差 X AR~d6iZ  
  90.expected error 预期误差 *[*LtyCQt4  
  91.population 总体 5V!L~#  
  92.sampling risk 抽样风险 Z#BwJHh  
  93.non- sampling risk 非抽样风险 %Q go0  
  94.sampling unit 抽样单位 ol^V@3[<  
  95.statistical sampling 统计抽样 W"?|OQ'  
  96.tolerable error 可容忍误差 /6B!& b2f  
  97.the risk of under reliance 信赖不足风险 HK) $ls  
  98.the risk of over reliance 信赖过度风险 s\_-` [B0  
  99.the risk of incorrect rejection 误拒风险 4Z)`kS} =]  
  100. the risk of incorrect acceptance 误受风险 9:4PJ%R9  
  101.working trial balance 试算平衡表 t uo'4%]i  
  102.index and cross-referencing 索引和交叉索引 ;W] NT 4p  
  103.cash receipt 现金收入 hSSF]  
  104.cash disbursement 现金支出 w~y+Pv@   
  105.bank statement 银行对账单 N3g[,BE  
  106.bank reconciliation 银行存款余额调节表 (C*G)Aj7  
  107.balance sheet date 资产负债表日 '31pb9@fH  
  108.net realizable value 可变现净值 I gcVl/d  
  109.storeroom 仓库 FiMP_ y*S  
  110.sale invoice 销售发票 e;~[PYeu  
  111.price list 价目表 4SCb9| /Q  
  112.positive confirmation request 积极式询证函 ~z#Faed=a  
  113.negative confirmation request 消极式询证函 3.U5Each-  
  114.purchase requisition 请购单 b2u_1P\  
  115.receiving report 验收报告 m663%b(5>  
  116.gross margin 毛利 >DVjO9Kf  
  117.manufacturing overhead 制造费用 Ay;=1g)8+f  
  118.material requisition 领料单 h.>6>5$n  
  119.inventory-taking 存货盘点 zk=5uKcPE  
  120.bond certificate 债券 ]^$&Ejpe#  
  121.stock certificate 股票 A1e|Y  
  122.audit report 审计报告 RKFj6u  
  123.entity 被审计单位 Y,I0o{,g  
  124.addressee of the audit report 审计报告的收件人 |B<+Y<)f^  
  125.unqualified opinion 无保留意见 &?YbAo_K  
  126.qualified opinion 保留意见 _;3xG0+  
  127.disclaimer of opinion 无法表示意见 PeEf=3  
  128.adverse opinion 否定意见
pm$,B7Q`oO  
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A (1)ABC 作业基础成本计算   :$."x '  
  A (2)absorbed overhead 已吸收制造费用 %>`0hk88  
  A (3)absorption costing 吸收成本计算 LL|$M;S  
  A (4)account 账户,报表   +RQl MAB  
  A (5)accounting postulate 会计假设   h~{TCK+I  
  A (6)accounting series release 会计公告文件   S~0 mY} m  
  A (7)accounting valuation 会计计价   5jD2%"YUV  
  A (8)account sale 承销清单 :"7V,UP @  
  A (9)accountability concept 经营责任概念   o7<pI8\  
  A (10)accountancy 会计职业   ;V`e%9 .  
  A (11)accountant 会计师   'qwFVP  
  A (12)accounting 会计   )pLde_ k  
  A (13)agency cost 代理成本   y3 @R>@$  
  A (14)accounting bases 会计基础   g0GC g  
  A (15)accounting manual 会计手册   $HT {}^B  
  A (16)accounting period 会计期间   Tu95qL~^  
  A (17)accounting policies 会计方针   Sx?IpcPSm  
  A (18)accounting rate of return 会计报酬率   ax0RtqtR&  
  A (19)accounting reference date 会计参照日   hz{=@jX  
  A (20)accounting reference period 会计参照期间   0G ^73Z  
  A (21)accrual concept 应计概念   JYA$_T  
  A (22)accrual expenses 应计费用   "- @{ )  
  A (23)acid test ration 速动比率(酸性测试比率)   n, }\;Bp  
  A (24)acquisition 购置   S]mXfB(mh  
  A (25)acquisition accounting 收购会计   ' _Ij9{M  
  A (26)activity based accounting 作业基础成本计算   ,0 O9!^  
  A (27)adjusting events 调整事项   QxG:NN;jW  
  A (28)administrative expenses 行政管理费   H4p N+  
  A (29)advice note 发货通知   ~6L\9B )  
  A (30)amortization 摊销   Q$Qs $  
  A (31)analytical review 分析性检查   iV;X``S  
  A (32)annual equivalent cost 年度等量成本法   ]8FSs/4  
  A (33)annual report and accounts 年度报告和报表   XoEiW R  
  A (34)appraisal cost 检验成本   xU+c?OLi  
  A (35)appropriation account 盈余分配账户   4%>iIPXi.(  
  A (36)articles of association 公司章程细则   (4=NKtA^G  
  A (37)assets 资产   =EwC6+8*M  
  A (38)assets cover 资产保障   D_er(  
  A (39)asset value per share 每股资产价值   unu%\f>^4  
  A (40)associated company 联营公司   MLg+ 9y  
  A (41)attainable standard 可达标准   hbdq'2!Qr  
C# IV"Pkq  
 A (42)attributable profit 可归属利润   L]I ;{Y  
  A (43)audit 审计   ]pr(hk  
  A (44)audit report 审计报告   W,dqk=n  
  A (45)auditing standards 审计准则   _tDSG]  
  A (46)authorized share capital 额定股本   :E'uV" j%  
  A (47)available hours 可用小时   w&<-pIa`  
  A (48)avoidable costs 可避免成本 MebL Y $&8  
  B (49)back-to-back loan 易币贷款   }tue`">h  
  B (50)backflush accounting 倒退成本计算   jx B  
  B (51)bad debts 坏帐   tmEF7e`(o  
  B (52)bad debts ratio 坏帐比率   e]F4w(*=  
  B (53)bank charges 银行手续费   X:Z4QqT  
  B (54)bank overdraft 银行透支   %_Gc9SI  
  B (55)bank reconciliation 银行存款调节表   7`-fN|  
  B (56)bank statement 银行对账单   Q${0(#Nu  
  B (57)bankruptcy 破产   1}nrVn[B9  
  B (58)basis of apportionment 分摊基础   [~e{58}J|  
  B (59)batch 批量   6\"g ,f  
  B (60)batch costing 分批成本计算   W2cgxT  
  B (61)beta factor B(市场)风险因素   Zn{,j0;  
  B (62)bill 账单   6t@kft>Nv  
  B (63)bill of exchange 汇票   40,u(4.m*  
  B (64)bill of landing 提单   a{*r^m'N  
  B (65)bill of materials 用料预计单   %%`Q5I  
  B (66)bill payable 应付票据   p2T <nP<Pt  
  B (67)bill receivable 应收票据   ('k;Ikut  
  B (68)bin card 存货记录卡   n<RvL^T=  
  B (69)bonus 红利   Sh&n DdF"  
  B (70)book-keeping 薄记   $OEhdz&Fi  
  B (71)Boston classification 波士顿分类   @BCws )  
  B (72)breakeven chart 保本图   9w\ yWxl  
  B (73)breakeven point 保本点   b5WtL+Z  
  B (74)breaking-down time 复位时间   x?T.ItW:K  
  B (75)budget 预算   >a;0<Ui&Q  
  B (76)budget center 预算中心   s*% pNE U  
  B (77)budget cost allowance 预算成本折让   D|m]  ]B  
  B (78)budget manual 预算手册   fsd,q?{a:  
  B (79)budget period 预算期间   es]S]}JV  
  B (80)budgetary control 预算控制   xZ2^lsY  
  B (81)budgeted capacity 预算生产能力   "eKNk  
  B (82)burden 制造费用   AcC' hr.N+  
  B (83)business center 经营中心   2e~ud9,  
  B (84)business entity 营业个体   2Lravb3  
  B (85)business unit 经营单位   ~J #^L *  
 B (86)buy-out management 管理性购买产权   7-Bttv{  
  B (87)by-product 副产品 D9.H<.|36  
  C (88)called-up share capital 催缴股本   w]2tb  
  C (89)capacity 生产能力   $'m&RzZ  
  C (90)capacity ratios 生产能力比率   t<sy7e='  
  C (91)capital 资本   "p,TYjT?R  
  C (92)capital assets pricing model资本资产计价模式   08*O|Ym,  
  C (93)capital commitment 承诺资本   }?PvNK]",  
  C (94)capital employed 已运用的资本   Wk3R6 V  
  C (95)capital expenditure 资本支出   "^ ?|=sQ  
  C (96)capital expenditureauthorization 资本支出核准   #$/SM_X14C  
  C (97)capital expenditure control 资本支出控制   o0SQJ1.a$  
  C (98)capital expenditure proposal资本支出申请   c;RB!`9"  
  C (99)capital funding planning 资本基金筹集计划   u~ %xU~v  
  C (100)capital gain 资本收益   s Yp?V\Y"  
  C (101)capital investment appraisal资本投资评估   (jQ]<q%P  
  C (102)capital maintenance 资本保全   snU $Na3  
  C (103)capital resource planning 资本资源计划   -TL `nGF  
  C (104)capital surplus 资本盈余   HI+87f_Q  
  C (105)capital turnover 资本周转率   4(2iR0N  
  C (106)card 记录卡   `8 Q3=^)3  
  C (107)cash 现金   OXT'$]p.*  
  C (108)cash account 现金账户   LojEJ  
  C (109)cash book 现金账薄   \TchRSe  
  C (110)cash cow 金牛产品   W=Y?_Oz  
  C (111)cash flow 现金流量   4i<V^go"  
  C (112)cash discounted 现金贴现   'j u  
  C (113)cash flow budget 现金流量预算   ykq9]Xqhv  
  C (114)cash flow statement 现金流量表   &RSUB;y mL  
  C (115)cash ledger 现金分类账   e G8Zn<:s  
  C (116)cash limit 现金限额   ^Ob#B!=  
  C (117)CCA 现时成本会计   a04I.5!  
  C (118)center 中心   8Xo`S<8VS  
  C (119)changeover time 变更时间   bKAR}JM&  
  C (120)chartered entity 特许经济个体   H2EKr#(  
  C (121)cheque 支票   [X9s\H  
  C (122)cheque register 支票登记薄   V%kZ-P*  
  C (123)coin analysis 零钱分类   IiX`l6L~W  
  C (124)classification 分类   g)o?nAr  
  C (125)clock card 工时卡   h~\bJ*Zp  
  C (126)code 代码   L\O}q  
  C (127)commitment accounting 承诺确认会计   -;VKtBXP</  
  C (128)common cost 共同成本    G{4~{{tI  
  C (129)company limited byguarantee 有限担保责任公司   [1O s.G2  
C (130)company limited shares 股份有限公司   Yh^~4S?  
  C (131)competitive position 竞争能力状况   ~c;D@.e\  
  C (132)concept 概念   u0 & aw  
  C (133)conglomerate 跨行业企业   `#v(MK{9+V  
  C (134)consistency concept 一致性概念   CO+[iJ,4C+  
  C (135)consolidated accounts 合并报表   SL( WE=H  
  C (136)consolidation accounting 合并会计   =%wwepz6  
  C (137)consortium 财团   x+mf QcSD&  
  C (138)contingency plan 应急计划   R 78=im7  
  C (139)contingent liabilities 或有负债   N sUFM  
  C (140)continuous operation 连续生产   NZj_7j|o9  
  C (141)contra 抵消   ^+v6?%m  
  C (142)contract cost 合同成本   fJjtrvNy)  
  C (143)contract costing 合同成本计算   /.?m9O^ F  
  C (144)contribution 贡献毛益   )JYt zc  
  C (145)contribution centre 贡献中心   ;,z[|"y  
  C (146)contribution chart 贡献图   T~*L [*F0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Jl,mYFEZ  
  C (148)contribution to salesration 贡献毛益对销售比率   !'ylh8}  
  C (149)control 控制   8ec6J*b  
  C (150)control account 控制帐户   oH[4<K>  
  C (151)control limits 控制限度   zmREzP#X  
  C (152)controllability concept 可控制概念   \|OW`7Q)k  
  C (153)controllable cost 可控制成本   h3B s  
  C (154)conversion cost 加工成本   M*& tVG   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =*ZQGM3w  
  C (156)corporate appraisal 公司评估   =Wb!j18]  
  C (157)corporate planning 公司计划   LTSoo.dE  
  C (158)corporate social reporting 公司社会报告   O{B[iy(C  
  C (159)corporation 股份公司   |~6X: M61  
  C (160)cost 成本   )v4?+$g  
  C (161)cost account 成本帐户   ;k<n}shD  
  C (162)cost accounting 成本会计   9 `3%o9V9Y  
  C (163)cost accounting manual 成本手册   _A8x{[$  
  C (164)cost accounts calendar 成本报表的日历时间   [CCj5N1/  
  C (165)cost adjustment 成本调整   6" s}<  
  C (166)cost allocation 成本分配   E0g` xf 6c  
  C (167)cost apportionment 成本分摊   Wq4>!|  
  C (168)cost attribution 成本归属   Ym)8L.  
  C (169)cost audit 成本审计   %J_`-\)"{~  
  C (170)cost behaviour 成本性态   'dnTu@mUT  
  C (171)cost benefit analysis 成本效益分析   %B;e 7 UJ  
  C (172)cost center 成本中心   sz5&P )X  
  C (173)cost driver 成本动因
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