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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 4LEE /  
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  1.audit   审计 V DKS_n  
  2.attestation   鉴证 !"J#,e|  
  3.credibility   可信赖程度 dn\F!  
  4.audit of financial statements 财务报表审计 Jo3(bl %u  
  5.agreed-upon procedures 执行商定程序 S8OVG4-  
  6.high levels of assurance 高水平保证 ?a>7=)%AH  
  7.compilation 编制 iL_F*iK 5  
  8.reliability 可靠性 ~{vdP=/WP  
  9.relevance 相关性 S9NN.dKu  
  10.professional skepticism 职业谨慎 T4=3VrS  
  11.objectivity 客观性 VMIX$#  
  12. professional competence 专业胜任能力 b_jZL'en  
  13.Senior/CPA-in-charge 项目经理 ZGpTw[5ql  
  14.audit engagement letter 业务约定书 eAsX?iaH  
  15.recurring audit 连续审计 -t 6R!ZI  
  16.the client 委托人 pfZ,t<bE2  
  17.change CPA 更换注册会计 HS:}! [P  
  18.the existing CPA 现任注册会计师 &@HNz6KO  
  19.the successor CPA 后任注册会计师 +z=%89GJ  
  20.the preceding CPA前任注册会计师 PGPbpl&\t  
  21.issue the audit report 出具审计报告 `f+8WPJPZ  
  22.expert 专家 f4k5R  
  23.the board of directors 董事会 '95E;RV&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [Hj'nA^  
  25.assess material misstatement risks评估重大错报风险 9J7J/]7f  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 As+;qNO  
  27.a general knowledge of —— 初步了解―――的情况 Ejms)JK+  
  28.a more knowledge of—— 进一步了解的情况 T]6c9_  
  29.the prior year‘s working papers 以前年度工作底稿 |R;l5ZKvV  
  30.minutes of meeting 会议纪要 T5azYdzJy  
  31.business risks 经营风险 ZJ9Jf2 c  
  32.appropriateness 适当性 e:J'&r& 1  
  33.accounting estimate 会计估计 6 r.H8  
  34.management representations 管理层声明 v0C;j (2zb  
  35.going concern assumption 持续经营假设 <.WM-Z  
  36.audit plan 审计计划 :Jeo_}e 0  
  37.significant audit areas 重点审计领域 "Ug/ ',jkV  
  38.error 错误 >4/L-y+  
  39.fraud舞弊 '^U tbp2<  
  40.modified or additional procedures 修改或追加审计程序 7<:Wq=e!r  
  41.misappropriation of assets 侵占资产 %XI"<Y\yL  
  42.transactions without substance 虚假交易 Pc(n@'m~  
  43.unusual pressures 异常压力 IE)"rTI)b  
  44.the suspected noncompliance 涉嫌存在违法行为 z,bX.*.-  
  45.materialiy 重要性 #$=8g RZj  
  46.exceed the materiality level 超过重要性水平 OwA~(  
  47.approach the materiality level 接近重要性水平 2]D$|M?$~  
  48.an acceptably low level 可接受水平 eOehgU5x  
  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 I/H V;g:#  
  50.misstatements or omissions 错报或漏报 yQZ/ ,KX  
  51.aggregate 总计 sLG>>d3R1  
  52.subsequent events 期后事项 {OO*iZ.O  
  53.adjust the financial statements 调整财务报表 nuSN)}b<Q  
  54.perform additional audit procedures 实施追加的审计程序 {?*<B=c  
  55.audit risk 审计风险 2;4]PRD6w  
  56.detection risk 检查风险 )@]6=*%  
  57.inappropriate audit opinion 不适当的审计意见 +YkW[a\4  
  58.material misstatement 重大的错报 +9zJlL^A%  
  59.tolerable misstatement 可容忍错报 \\S/ N A  
  60.the acceptable level of detection risk 可接受的检查风险 KQ4kZN  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5wH54g j }  
  62.simall business 小规模企业 EmX>T>~#D  
  63.accounting system 会计系统 dP$8JI{  
  64.test of control 控制测试 2.LJp}>  
  65.walk-through test 穿行测试 s:+HRJD|  
  66.communication 沟通 1E5a(  
  67.flow chart 流程图 |rHG%VnBH  
  68.reperformance of internal control 重新执行 U!&_mD# c  
  69.audit evidence 审计证据 K`QOU-M@}  
  70.substantive procedures 实质性程序 r$GPYyHK  
  71.assertions 认定 ;&Bna#~B  
  72.esistence 存在 B;Xoa,  
  73.occurrence 发生 F qeV3 N  
  74.completeness 完整性 d>%gW*  
  75.rights and obligations 权利和义务 x&C%4Y_]  
  76.valuation and allocation 计价和分摊 =db'#m{$  
  77.cutoff 截止 4$ Dt8!p0  
  78.accuracy 准确性 A~ Z6jK  
  79.classification 分类 DX}B0B  
  80.inspection 检查 zL:&Q<  
  81.supervision of counting 监盘 PiMKu|,3  
  82.observation 观察 ?YF${  
  83.confirmation 函证 kSbO[)p   
  84.computation 计算 _wf5%(~b  
  85.analytical procedures 分析程序 48 W.qzC  
  86.vouch 核对 B_{HkQ.PW  
  87.trace 追查 Fe!D%p Qv  
  88.audit sampling 审计抽样 #z ON_[+s9  
  89.error 误差 sl/=g   
  90.expected error 预期误差 X'fuF2owd  
  91.population 总体 _om0 e=5)  
  92.sampling risk 抽样风险 O: ,$%  
  93.non- sampling risk 非抽样风险 ;LCTCt`  
  94.sampling unit 抽样单位 I eG=J4:*  
  95.statistical sampling 统计抽样 P$Z}  
  96.tolerable error 可容忍误差 >i "qMZ  
  97.the risk of under reliance 信赖不足风险 KH7VR^;mk  
  98.the risk of over reliance 信赖过度风险 ]N*L7AVl  
  99.the risk of incorrect rejection 误拒风险 9-0<*)"b>  
  100. the risk of incorrect acceptance 误受风险 %*wzO9w4  
  101.working trial balance 试算平衡表 &V'519vmoZ  
  102.index and cross-referencing 索引和交叉索引 'E4AV58.  
  103.cash receipt 现金收入 Btj#EoSI_  
  104.cash disbursement 现金支出 2w+U$6e C  
  105.bank statement 银行对账单 hAm/mu  
  106.bank reconciliation 银行存款余额调节表 ,7GWB:Sk  
  107.balance sheet date 资产负债表日 M!1U@6n!=)  
  108.net realizable value 可变现净值 lT2 4JhJ#  
  109.storeroom 仓库 +l`65!"  
  110.sale invoice 销售发票 0n Y6A~  
  111.price list 价目表 U@G"`RYl  
  112.positive confirmation request 积极式询证函 WRW WskP  
  113.negative confirmation request 消极式询证函 vCw<G6tD  
  114.purchase requisition 请购单 xc9YM0B&  
  115.receiving report 验收报告 /<);=&[  
  116.gross margin 毛利 m9in1RI%  
  117.manufacturing overhead 制造费用 zh\p  
  118.material requisition 领料单 <aJ $lseG  
  119.inventory-taking 存货盘点 Ck\7F?S  
  120.bond certificate 债券 xH-X|N  
  121.stock certificate 股票 0}{'C5  
  122.audit report 审计报告 :\XI0E  
  123.entity 被审计单位 <$%X<sDkq  
  124.addressee of the audit report 审计报告的收件人 "(v%1tGk  
  125.unqualified opinion 无保留意见 ? B@&#E!/f  
  126.qualified opinion 保留意见 : [q0S@  
  127.disclaimer of opinion 无法表示意见 8WL8/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (hIF]>,kl  
  A (2)absorbed overhead 已吸收制造费用 8) N@qUV  
  A (3)absorption costing 吸收成本计算 .`jo/,?+O  
  A (4)account 账户,报表   Q8T`wd$D#  
  A (5)accounting postulate 会计假设   F.tfgW(A@  
  A (6)accounting series release 会计公告文件   ,R?np9wc  
  A (7)accounting valuation 会计计价   xl(@C*.sC1  
  A (8)account sale 承销清单 =pcF:D#+  
  A (9)accountability concept 经营责任概念   +k.%PO0np  
  A (10)accountancy 会计职业    ~*M$O&  
  A (11)accountant 会计师   %f j+70  
  A (12)accounting 会计   O~!T3APGU  
  A (13)agency cost 代理成本   {`(>O"_[Q  
  A (14)accounting bases 会计基础   c~0{s>  
  A (15)accounting manual 会计手册   !M7<BD};  
  A (16)accounting period 会计期间   K*q[(,9  
  A (17)accounting policies 会计方针   UDy(dn>J:J  
  A (18)accounting rate of return 会计报酬率   w]u@G-e  
  A (19)accounting reference date 会计参照日   ('O}&F1  
  A (20)accounting reference period 会计参照期间   ?-MP_9!JK  
  A (21)accrual concept 应计概念   ?^i1_v7 Bi  
  A (22)accrual expenses 应计费用   -`+<{NHv\  
  A (23)acid test ration 速动比率(酸性测试比率)   k1^\|   
  A (24)acquisition 购置   FdzNE  
  A (25)acquisition accounting 收购会计   z0%\OhuCcf  
  A (26)activity based accounting 作业基础成本计算   MZV_5i@:  
  A (27)adjusting events 调整事项   !ErH~<f%K  
  A (28)administrative expenses 行政管理费   )?=YT  
  A (29)advice note 发货通知   b0v:12q  
  A (30)amortization 摊销   T f4tj!t-  
  A (31)analytical review 分析性检查   >(r{7Qg  
  A (32)annual equivalent cost 年度等量成本法   /AS aB  
  A (33)annual report and accounts 年度报告和报表   Su8|R"qU  
  A (34)appraisal cost 检验成本   7j$Pt8$  
  A (35)appropriation account 盈余分配账户   P`$!@T0=  
  A (36)articles of association 公司章程细则   0nJE/JZ  
  A (37)assets 资产   (xl\J/  
  A (38)assets cover 资产保障   #m<tJnEO  
  A (39)asset value per share 每股资产价值   GsQ*4=C  
  A (40)associated company 联营公司   :s={[KBP  
  A (41)attainable standard 可达标准   q[3x2sR  
:#5xA?=* S  
 A (42)attributable profit 可归属利润   'G&{GVbXY  
  A (43)audit 审计   omSM:f_~  
  A (44)audit report 审计报告   m8R9{LC  
  A (45)auditing standards 审计准则   R=Zn -q  
  A (46)authorized share capital 额定股本   NGC,lv  
  A (47)available hours 可用小时   y [#pC<^  
  A (48)avoidable costs 可避免成本 Rk6deI]  
  B (49)back-to-back loan 易币贷款   Cx<0 H  
  B (50)backflush accounting 倒退成本计算   N8tox Ru  
  B (51)bad debts 坏帐   [AU II*:}  
  B (52)bad debts ratio 坏帐比率   z~*g~RKS!  
  B (53)bank charges 银行手续费   .Jx9 bIw  
  B (54)bank overdraft 银行透支   #[{3} %b  
  B (55)bank reconciliation 银行存款调节表   wh6yPVVF/  
  B (56)bank statement 银行对账单   8:= n*  
  B (57)bankruptcy 破产   *NFg;<:j  
  B (58)basis of apportionment 分摊基础   ;-P)m  
  B (59)batch 批量   NLS"eD m  
  B (60)batch costing 分批成本计算   : _e#  
  B (61)beta factor B(市场)风险因素   _VE^/;$"l  
  B (62)bill 账单    hc#!Lv  
  B (63)bill of exchange 汇票   +m j*o(  
  B (64)bill of landing 提单   gTl<wo +  
  B (65)bill of materials 用料预计单   r3E!dTDWq  
  B (66)bill payable 应付票据   Fm\"{)V:b  
  B (67)bill receivable 应收票据   +4;uF]T  
  B (68)bin card 存货记录卡   W>_]dPBS/  
  B (69)bonus 红利   5 @U<I  
  B (70)book-keeping 薄记   vo>d!rVCV  
  B (71)Boston classification 波士顿分类   ^d}gpin  
  B (72)breakeven chart 保本图   z]B]QB Y[  
  B (73)breakeven point 保本点   Od+6 -J  
  B (74)breaking-down time 复位时间   <8,o50`B  
  B (75)budget 预算   W1fW}0   
  B (76)budget center 预算中心   L`f^y;Y.  
  B (77)budget cost allowance 预算成本折让   1"Z@Q`}  
  B (78)budget manual 预算手册   +#U|skl  
  B (79)budget period 预算期间   !+>v[(OzM  
  B (80)budgetary control 预算控制   =4V&* go*\  
  B (81)budgeted capacity 预算生产能力   S/|,u`g-  
  B (82)burden 制造费用   NBl+_/2'w  
  B (83)business center 经营中心   Q!- 0xlx  
  B (84)business entity 营业个体   Jk@]tAwoM  
  B (85)business unit 经营单位   [Wd-Zn%  
 B (86)buy-out management 管理性购买产权   ;!:U((wv  
  B (87)by-product 副产品 fjvN$NgVs  
  C (88)called-up share capital 催缴股本   valtev0<  
  C (89)capacity 生产能力   dS^T$sz.co  
  C (90)capacity ratios 生产能力比率   EA ]+vq  
  C (91)capital 资本   QaUm1 i#  
  C (92)capital assets pricing model资本资产计价模式   ^` un'5Vk  
  C (93)capital commitment 承诺资本   9T#;,{VQ  
  C (94)capital employed 已运用的资本   DPi_O{W>  
  C (95)capital expenditure 资本支出   X%yO5c\l2  
  C (96)capital expenditureauthorization 资本支出核准   BA\/YW @  
  C (97)capital expenditure control 资本支出控制   HhO".GA  
  C (98)capital expenditure proposal资本支出申请   m/ #a0~dB  
  C (99)capital funding planning 资本基金筹集计划   *8~86u GU  
  C (100)capital gain 资本收益   RMMd#/A@}  
  C (101)capital investment appraisal资本投资评估   >WY#4   
  C (102)capital maintenance 资本保全   a]Lp?  
  C (103)capital resource planning 资本资源计划   \RNg|G  
  C (104)capital surplus 资本盈余   6'\6OsH  
  C (105)capital turnover 资本周转率   t78k4?  
  C (106)card 记录卡   oIUy-|  
  C (107)cash 现金   h-iJlm  
  C (108)cash account 现金账户   +`3!I  
  C (109)cash book 现金账薄   Gt9&)/#  
  C (110)cash cow 金牛产品   9x,RvWTb  
  C (111)cash flow 现金流量   ^C2\`jLMY  
  C (112)cash discounted 现金贴现   [+O"<Ua  
  C (113)cash flow budget 现金流量预算   \*=7#Vd  
  C (114)cash flow statement 现金流量表   l7&$}x -  
  C (115)cash ledger 现金分类账   ECv)v  
  C (116)cash limit 现金限额   f~ }H  
  C (117)CCA 现时成本会计   ySI~{YVM  
  C (118)center 中心   >0Q|nCx  
  C (119)changeover time 变更时间   mPq$?gdp  
  C (120)chartered entity 特许经济个体   [@yV!#2  
  C (121)cheque 支票   k,euhA/&  
  C (122)cheque register 支票登记薄   qI^ /"k*5  
  C (123)coin analysis 零钱分类   sz9L8f2  
  C (124)classification 分类   ^eW}XRI  
  C (125)clock card 工时卡   B"%{i-v>**  
  C (126)code 代码   qzb<J=FAU  
  C (127)commitment accounting 承诺确认会计   @&[T _l  
  C (128)common cost 共同成本   0uBl>A7qhn  
  C (129)company limited byguarantee 有限担保责任公司   JxyB(  
C (130)company limited shares 股份有限公司   as J)4ema  
  C (131)competitive position 竞争能力状况   +F dB '  
  C (132)concept 概念   m3o,@=b  
  C (133)conglomerate 跨行业企业   Web|\CH  
  C (134)consistency concept 一致性概念   McPNB`.H  
  C (135)consolidated accounts 合并报表   J EE{QjTh  
  C (136)consolidation accounting 合并会计   'M3">$N  
  C (137)consortium 财团   ZE%YXG  
  C (138)contingency plan 应急计划   =y=cW1TG  
  C (139)contingent liabilities 或有负债   P./VmY'  
  C (140)continuous operation 连续生产   p !s}=wI `  
  C (141)contra 抵消   z0/} !  
  C (142)contract cost 合同成本   9cJH"  
  C (143)contract costing 合同成本计算   /lafve~  
  C (144)contribution 贡献毛益   GguFo+YeZ  
  C (145)contribution centre 贡献中心   `"%T=w  
  C (146)contribution chart 贡献图   L/"0ws_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   41fJ%f` G  
  C (148)contribution to salesration 贡献毛益对销售比率   86z]<p (  
  C (149)control 控制   p ;|jI1  
  C (150)control account 控制帐户   02Ia2e.f  
  C (151)control limits 控制限度   vf8\i-U=  
  C (152)controllability concept 可控制概念   *cyeO*  
  C (153)controllable cost 可控制成本   Q,80Hor#J  
  C (154)conversion cost 加工成本   j2 !3rI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dg^L=  
  C (156)corporate appraisal 公司评估   %Q!`NCe+[  
  C (157)corporate planning 公司计划   j;+?HbL  
  C (158)corporate social reporting 公司社会报告   SXt{k<|  
  C (159)corporation 股份公司   dMr d_1  
  C (160)cost 成本   '?({;/L  
  C (161)cost account 成本帐户   Q[#vTB$f  
  C (162)cost accounting 成本会计   8/K!SpM*d  
  C (163)cost accounting manual 成本手册   x"~~l  
  C (164)cost accounts calendar 成本报表的日历时间   ] Eh}L  
  C (165)cost adjustment 成本调整   F4e:ZExJ  
  C (166)cost allocation 成本分配   >CkjUZu]&  
  C (167)cost apportionment 成本分摊   @u1zB:  
  C (168)cost attribution 成本归属   z)uu xNv[R  
  C (169)cost audit 成本审计   ! Kv@\4  
  C (170)cost behaviour 成本性态   ~b:Rd{  
  C (171)cost benefit analysis 成本效益分析   w^]6w\p  
  C (172)cost center 成本中心   nVJPR  
  C (173)cost driver 成本动因
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