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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 7fXta|eP0  
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  1.audit   审计 Y|nC_7&Bv  
  2.attestation   鉴证 6m mc{kw'  
  3.credibility   可信赖程度 #5yz~&  
  4.audit of financial statements 财务报表审计 V: n\skM  
  5.agreed-upon procedures 执行商定程序 l}_6 _g>6  
  6.high levels of assurance 高水平保证  Y+nk:9  
  7.compilation 编制 Ny5$IIF e  
  8.reliability 可靠性 0)]?@"j  
  9.relevance 相关性 :6jh*,OHZl  
  10.professional skepticism 职业谨慎 C$4!|Wg3  
  11.objectivity 客观性 !X4m6gRaP  
  12. professional competence 专业胜任能力 T!X`"rI  
  13.Senior/CPA-in-charge 项目经理 2?nEHIUT  
  14.audit engagement letter 业务约定书 ZtGtJV"H  
  15.recurring audit 连续审计 jK\AVjn  
  16.the client 委托人 821;;]H  
  17.change CPA 更换注册会计 YB]{gm2  
  18.the existing CPA 现任注册会计师 R q`j|tY  
  19.the successor CPA 后任注册会计师 xQDWnpFc  
  20.the preceding CPA前任注册会计师 H (tT8Q5i  
  21.issue the audit report 出具审计报告 i\dd  
  22.expert 专家 !W/"Z!k  
  23.the board of directors 董事会 KnC:hus  
  24.knowledge of the entity‘ s business 了解被审计单位情况 PVaqKCj:6W  
  25.assess material misstatement risks评估重大错报风险 _sK{qQxvM=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N(`XqeC*  
  27.a general knowledge of —— 初步了解―――的情况 0y `r.)G  
  28.a more knowledge of—— 进一步了解的情况 R1~wzy  
  29.the prior year‘s working papers 以前年度工作底稿 0]xp"xOwW  
  30.minutes of meeting 会议纪要 8EY]<#PN  
  31.business risks 经营风险 . "Q}2  
  32.appropriateness 适当性 IG90 mpLX  
  33.accounting estimate 会计估计 j:7AVnt  
  34.management representations 管理层声明 3(`P x}  
  35.going concern assumption 持续经营假设 #|/ +znJm  
  36.audit plan 审计计划 'x<o{Hi"\B  
  37.significant audit areas 重点审计领域 l#TE$d^ym  
  38.error 错误 ^&KpvQNW_  
  39.fraud舞弊 H;MyT Vl  
  40.modified or additional procedures 修改或追加审计程序 ?N=`}}Ky-  
  41.misappropriation of assets 侵占资产 K(#O@Wmjq  
  42.transactions without substance 虚假交易 dWP<,Z>  
  43.unusual pressures 异常压力 NA+7ey6  
  44.the suspected noncompliance 涉嫌存在违法行为 e2kW,JV/<$  
  45.materialiy 重要性 r3 dGX iu  
  46.exceed the materiality level 超过重要性水平 l4ru0V8s7  
  47.approach the materiality level 接近重要性水平 *iVE O  
  48.an acceptably low level 可接受水平 '7 t:.88  
  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 YySo%\d  
  50.misstatements or omissions 错报或漏报 `_SV1|=="8  
  51.aggregate 总计 nd }Z[)  
  52.subsequent events 期后事项 M9~6ry-_  
  53.adjust the financial statements 调整财务报表 o(yyj'=(  
  54.perform additional audit procedures 实施追加的审计程序 dOVu D(  
  55.audit risk 审计风险 hC?rHw H>  
  56.detection risk 检查风险 &qP0-x)  
  57.inappropriate audit opinion 不适当的审计意见 Of>2m<  
  58.material misstatement 重大的错报 x(A8FtG  
  59.tolerable misstatement 可容忍错报 RZ|M;c  
  60.the acceptable level of detection risk 可接受的检查风险 y@rg_Paq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  9XhcA  
  62.simall business 小规模企业 B+z>$6  
  63.accounting system 会计系统 }/QtIY#I  
  64.test of control 控制测试 ]CDUHz  
  65.walk-through test 穿行测试 c7D{^$L9 v  
  66.communication 沟通 mrBK{@n  
  67.flow chart 流程图 tLcw?aB  
  68.reperformance of internal control 重新执行 9Dp0Pi?29  
  69.audit evidence 审计证据 7^C&2k 5G  
  70.substantive procedures 实质性程序 Dt\rrN:v  
  71.assertions 认定 {DZ xK(  
  72.esistence 存在 _'l"Dk  
  73.occurrence 发生 xlH3t&i7  
  74.completeness 完整性 .DM-&P  
  75.rights and obligations 权利和义务 S6Y:Z0  
  76.valuation and allocation 计价和分摊 ={;7WB$  
  77.cutoff 截止 -$$mrU  
  78.accuracy 准确性 _9'hmej  
  79.classification 分类 H5*#=It  
  80.inspection 检查 Yl =-j  
  81.supervision of counting 监盘 'Y/kF1,*  
  82.observation 观察 /D964VR1M\  
  83.confirmation 函证 I&`aGnr^^  
  84.computation 计算 2R W~jn"  
  85.analytical procedures 分析程序 5?[hr5E.E  
  86.vouch 核对 F` &W5[  
  87.trace 追查 z[@i=avPG  
  88.audit sampling 审计抽样 LTB rg[X  
  89.error 误差 {yDQncq'^  
  90.expected error 预期误差 - ,?LS w  
  91.population 总体 O[\mPFu5  
  92.sampling risk 抽样风险 Ze <)B *  
  93.non- sampling risk 非抽样风险 1Vc~Sa  
  94.sampling unit 抽样单位 8`6G_:&X  
  95.statistical sampling 统计抽样 5H 1N]v+  
  96.tolerable error 可容忍误差 q]Kv.x]$R  
  97.the risk of under reliance 信赖不足风险 = 5[%%Lf  
  98.the risk of over reliance 信赖过度风险 AD+OQLG]`  
  99.the risk of incorrect rejection 误拒风险 t+K1ArQc  
  100. the risk of incorrect acceptance 误受风险 qOIVuzi*  
  101.working trial balance 试算平衡表 T 2_iH=u  
  102.index and cross-referencing 索引和交叉索引 p:W{c/tV  
  103.cash receipt 现金收入 qHT73_R  
  104.cash disbursement 现金支出 PpH ;p.-!d  
  105.bank statement 银行对账单 ?J-\}X  
  106.bank reconciliation 银行存款余额调节表 TZGk[u^*  
  107.balance sheet date 资产负债表日 I0qJr2[X~  
  108.net realizable value 可变现净值 'Lw8l `7  
  109.storeroom 仓库 ([^#.x)hz  
  110.sale invoice 销售发票 zl| XZ  
  111.price list 价目表 KuW>^mF(I  
  112.positive confirmation request 积极式询证函 #c":y5:  
  113.negative confirmation request 消极式询证函 @4MQ021(  
  114.purchase requisition 请购单 Bl^ BtE?-b  
  115.receiving report 验收报告 8I Ip,#%v  
  116.gross margin 毛利 j dz IU  
  117.manufacturing overhead 制造费用 gf?N(,  
  118.material requisition 领料单 G:y+yE4  
  119.inventory-taking 存货盘点 M2c7 |  
  120.bond certificate 债券 (&v,3>3]  
  121.stock certificate 股票 A\W) uwyN  
  122.audit report 审计报告 e]CoYuPr  
  123.entity 被审计单位 TD%L`Gk  
  124.addressee of the audit report 审计报告的收件人 ,LP^v'[V7  
  125.unqualified opinion 无保留意见 _!!Fg%a5"R  
  126.qualified opinion 保留意见 z"mpw mv5  
  127.disclaimer of opinion 无法表示意见 I>##iiKN  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t\ a|Gp W  
  A (2)absorbed overhead 已吸收制造费用 MT:VQ>f C  
  A (3)absorption costing 吸收成本计算 OZd (~E  
  A (4)account 账户,报表   dsj}GgG?Z  
  A (5)accounting postulate 会计假设   =9W\;xE S  
  A (6)accounting series release 会计公告文件   %n GjP^  
  A (7)accounting valuation 会计计价   5pC}ZgEa<  
  A (8)account sale 承销清单 }}ic{931  
  A (9)accountability concept 经营责任概念   2Q\\l @b\  
  A (10)accountancy 会计职业   $zU%?[J  
  A (11)accountant 会计师   WUo\jm [yr  
  A (12)accounting 会计   m(d|TwG{  
  A (13)agency cost 代理成本   d0C _:_  
  A (14)accounting bases 会计基础   tbiM>qxB  
  A (15)accounting manual 会计手册   mwyB~,[d+W  
  A (16)accounting period 会计期间   &CSy>7&q  
  A (17)accounting policies 会计方针   Zd%wX<hU"  
  A (18)accounting rate of return 会计报酬率   biBMd(6  
  A (19)accounting reference date 会计参照日   <VQ)}HW;k  
  A (20)accounting reference period 会计参照期间   uv<_.Jq]  
  A (21)accrual concept 应计概念   X,#~[%h$-=  
  A (22)accrual expenses 应计费用   vC `SD]  
  A (23)acid test ration 速动比率(酸性测试比率)   Dte5g),R  
  A (24)acquisition 购置   erbk (  
  A (25)acquisition accounting 收购会计   2  
  A (26)activity based accounting 作业基础成本计算   mw}Bl; - O  
  A (27)adjusting events 调整事项   T:Ee6I 3l  
  A (28)administrative expenses 行政管理费   D4{KU%Xp&  
  A (29)advice note 发货通知   V=% ;5/  
  A (30)amortization 摊销   al-rgh  
  A (31)analytical review 分析性检查   y Vm>Pj6  
  A (32)annual equivalent cost 年度等量成本法   x#N_h0[i  
  A (33)annual report and accounts 年度报告和报表   5V\",PA W  
  A (34)appraisal cost 检验成本   ?@;)2B|q  
  A (35)appropriation account 盈余分配账户   5ya^k{`+ZO  
  A (36)articles of association 公司章程细则   |2@*?o"ll  
  A (37)assets 资产   AO]cnh C  
  A (38)assets cover 资产保障   9xhc:@B1J  
  A (39)asset value per share 每股资产价值   S4[ #[w`=  
  A (40)associated company 联营公司   k4hk* 0Jq  
  A (41)attainable standard 可达标准   3Jt# Mp  
EG|dN(qh  
 A (42)attributable profit 可归属利润   pMy:h   
  A (43)audit 审计   5oSp/M  
  A (44)audit report 审计报告   <F(2D<d{;)  
  A (45)auditing standards 审计准则   YURMXbj  
  A (46)authorized share capital 额定股本   Z b$]9(RS  
  A (47)available hours 可用小时   rQ_@q_B.  
  A (48)avoidable costs 可避免成本 kltW  
  B (49)back-to-back loan 易币贷款   Iv*\8?07)  
  B (50)backflush accounting 倒退成本计算   KR%WBvv   
  B (51)bad debts 坏帐   >5: O%zQ@  
  B (52)bad debts ratio 坏帐比率   |*UB/8C^/!  
  B (53)bank charges 银行手续费   6 h,!;`8O  
  B (54)bank overdraft 银行透支   KXK5\#+L  
  B (55)bank reconciliation 银行存款调节表   `&7tADFB  
  B (56)bank statement 银行对账单   _8 |X820  
  B (57)bankruptcy 破产   kaB4[u  
  B (58)basis of apportionment 分摊基础   X~c?C-fV  
  B (59)batch 批量   3Cc#{X-+  
  B (60)batch costing 分批成本计算   :S_]!'H  
  B (61)beta factor B(市场)风险因素   % dg[ho  
  B (62)bill 账单   25-h5$s  
  B (63)bill of exchange 汇票    w:QO@  
  B (64)bill of landing 提单   \#t)B J2  
  B (65)bill of materials 用料预计单   o0f`/ 6o  
  B (66)bill payable 应付票据   u;-fG9xs  
  B (67)bill receivable 应收票据   F]?] |nZZ  
  B (68)bin card 存货记录卡   *wj5(B<y  
  B (69)bonus 红利    e]1Zey  
  B (70)book-keeping 薄记   <?5|(Q"@:  
  B (71)Boston classification 波士顿分类   Q=xXj'W-  
  B (72)breakeven chart 保本图   dCTyfXou[=  
  B (73)breakeven point 保本点   Yg3nT:K_Y&  
  B (74)breaking-down time 复位时间   #0[^jJ3J  
  B (75)budget 预算   j;Z?q%M{6  
  B (76)budget center 预算中心   qJrKt=CE  
  B (77)budget cost allowance 预算成本折让   9g5h~ Ma  
  B (78)budget manual 预算手册   qx[c0X!  
  B (79)budget period 预算期间   z<vh8dNl  
  B (80)budgetary control 预算控制   lYJSg70P  
  B (81)budgeted capacity 预算生产能力   _3yG<'f[ Y  
  B (82)burden 制造费用   /G'3!S  
  B (83)business center 经营中心   w,FPL&{  
  B (84)business entity 营业个体   -|uox j>  
  B (85)business unit 经营单位   ZDbe]9#Xh  
 B (86)buy-out management 管理性购买产权   LrbD%2U$j5  
  B (87)by-product 副产品 _7<{+Zzm  
  C (88)called-up share capital 催缴股本   pF8 #H~  
  C (89)capacity 生产能力   o5?Y   
  C (90)capacity ratios 生产能力比率   p ZTrh&I]  
  C (91)capital 资本   .E}lAd.Mn  
  C (92)capital assets pricing model资本资产计价模式   Gb\PubJ  
  C (93)capital commitment 承诺资本   qz>R"pj0g  
  C (94)capital employed 已运用的资本   mQ"uG?NE  
  C (95)capital expenditure 资本支出   /~ {`!30  
  C (96)capital expenditureauthorization 资本支出核准   ~BmA!BZV`  
  C (97)capital expenditure control 资本支出控制   M lR~`B}m  
  C (98)capital expenditure proposal资本支出申请   qrlC U4  
  C (99)capital funding planning 资本基金筹集计划   >- \bLr  
  C (100)capital gain 资本收益   oIj=ba(n1  
  C (101)capital investment appraisal资本投资评估   -m%`Di!E  
  C (102)capital maintenance 资本保全   lnyfAq}w  
  C (103)capital resource planning 资本资源计划   }ARA K^%  
  C (104)capital surplus 资本盈余   N8dxgh!,  
  C (105)capital turnover 资本周转率   l t&(S)  
  C (106)card 记录卡   ;: 2U}p^-  
  C (107)cash 现金   nOL"6%q  
  C (108)cash account 现金账户   2.Qz"YDh =  
  C (109)cash book 现金账薄   PU/<7P*  
  C (110)cash cow 金牛产品   Tz,9>uN  
  C (111)cash flow 现金流量   \MOwp@|y  
  C (112)cash discounted 现金贴现   =\WF +r]V  
  C (113)cash flow budget 现金流量预算   !ka* rd  
  C (114)cash flow statement 现金流量表   P.,U>m  
  C (115)cash ledger 现金分类账   mOsp~|d  
  C (116)cash limit 现金限额   *7jz(iX  
  C (117)CCA 现时成本会计   5FoZ$I  
  C (118)center 中心   Z,.Hz\y1D  
  C (119)changeover time 变更时间   0- )K_JV  
  C (120)chartered entity 特许经济个体   Zp9. ~&4o-  
  C (121)cheque 支票   #4msBax4  
  C (122)cheque register 支票登记薄   :x*)o+  
  C (123)coin analysis 零钱分类   2M-[x"\1/  
  C (124)classification 分类   20|` jxp  
  C (125)clock card 工时卡   xV)[C )6  
  C (126)code 代码   tg/UtE`V  
  C (127)commitment accounting 承诺确认会计   :hX[8u  
  C (128)common cost 共同成本   |1~n<=`Z  
  C (129)company limited byguarantee 有限担保责任公司   "tzu.V-  
C (130)company limited shares 股份有限公司   P2-&Im`+  
  C (131)competitive position 竞争能力状况   FvxM  
  C (132)concept 概念   .:r ~?$(  
  C (133)conglomerate 跨行业企业   8Y?M:^f~  
  C (134)consistency concept 一致性概念   ,t wx4r^  
  C (135)consolidated accounts 合并报表   cQU;PH]  
  C (136)consolidation accounting 合并会计   W&?Qs=@  
  C (137)consortium 财团   lT^su'+bk  
  C (138)contingency plan 应急计划   R-13DVK  
  C (139)contingent liabilities 或有负债   CJ :V%|  
  C (140)continuous operation 连续生产   $ v| W2k  
  C (141)contra 抵消   j<B9$8x&  
  C (142)contract cost 合同成本   `<C<[JP:o  
  C (143)contract costing 合同成本计算   KUAzJ[>  
  C (144)contribution 贡献毛益   gsk? !D  
  C (145)contribution centre 贡献中心   L (Y1ey9x  
  C (146)contribution chart 贡献图   w7V\_^&Id  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s<9g3Gh  
  C (148)contribution to salesration 贡献毛益对销售比率   m+TAaK  
  C (149)control 控制   E#B-JLMGl  
  C (150)control account 控制帐户   Y^eN}@]?&  
  C (151)control limits 控制限度   %=^/^[D  
  C (152)controllability concept 可控制概念   hJb2y`,q  
  C (153)controllable cost 可控制成本   !GqFX+!Ju  
  C (154)conversion cost 加工成本   _QPqF{iI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L8VOiK=,  
  C (156)corporate appraisal 公司评估   C$OVN$lL`8  
  C (157)corporate planning 公司计划   -K64J5|b7  
  C (158)corporate social reporting 公司社会报告   gxv^=;2C  
  C (159)corporation 股份公司   $ Habhw  
  C (160)cost 成本   $C4~v  
  C (161)cost account 成本帐户   a5 D|#9  
  C (162)cost accounting 成本会计   l|P"^;*zq  
  C (163)cost accounting manual 成本手册   qO#3{kW  
  C (164)cost accounts calendar 成本报表的日历时间   i(}Pr A  
  C (165)cost adjustment 成本调整   ?[ xgt )  
  C (166)cost allocation 成本分配   _fHC+lwN  
  C (167)cost apportionment 成本分摊   x'GB#svi  
  C (168)cost attribution 成本归属   p}1i[//S  
  C (169)cost audit 成本审计   RY , <*  
  C (170)cost behaviour 成本性态   s^h@b!'7  
  C (171)cost benefit analysis 成本效益分析   [C'bfX5HB5  
  C (172)cost center 成本中心   0a~t  
  C (173)cost driver 成本动因
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