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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 P5N"7/PfW  
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  1.audit   审计 I0Vm^\8  
  2.attestation   鉴证 7l?=$q>k"  
  3.credibility   可信赖程度 ?}W:DGudZ  
  4.audit of financial statements 财务报表审计 O&}07(  
  5.agreed-upon procedures 执行商定程序 9`xq3EL2T  
  6.high levels of assurance 高水平保证 62W3W1: W  
  7.compilation 编制 WYq, i}S  
  8.reliability 可靠性 pRC#DHcHh  
  9.relevance 相关性 _%t w#cM  
  10.professional skepticism 职业谨慎 zIQ\ _>  
  11.objectivity 客观性 DU;]Q:r{  
  12. professional competence 专业胜任能力 V@$B>HeK  
  13.Senior/CPA-in-charge 项目经理 =%a.C(0&G  
  14.audit engagement letter 业务约定书 j#-74{Y$ J  
  15.recurring audit 连续审计 R)#"Ab Z'  
  16.the client 委托人 }>grGr%oR  
  17.change CPA 更换注册会计 7QQnvoP  
  18.the existing CPA 现任注册会计师 Fr 3Q"(  
  19.the successor CPA 后任注册会计师 5~\W!|j/  
  20.the preceding CPA前任注册会计师 \\[P^ tsF  
  21.issue the audit report 出具审计报告 6ds&n#n  
  22.expert 专家 ztu N0}'  
  23.the board of directors 董事会 aUd6 33  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3c6<JW  
  25.assess material misstatement risks评估重大错报风险 2 ^|*M@3r  
  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 A>X#[qx  
  27.a general knowledge of —— 初步了解―――的情况 3iY` kf  
  28.a more knowledge of—— 进一步了解的情况 Z rvb %  
  29.the prior year‘s working papers 以前年度工作底稿 NWTsL OIm  
  30.minutes of meeting 会议纪要 ?A]:`l_"  
  31.business risks 经营风险 b6#V0bDXHD  
  32.appropriateness 适当性 HbCM{A9  
  33.accounting estimate 会计估计 HIF.;ImG^  
  34.management representations 管理层声明 zg)]:  
  35.going concern assumption 持续经营假设 ll6~8PN  
  36.audit plan 审计计划 `>K;S!z  
  37.significant audit areas 重点审计领域 XrYz[h*)!  
  38.error 错误 /H}83 C  
  39.fraud舞弊 3Y>!e#  
  40.modified or additional procedures 修改或追加审计程序 42Z2Mjtk  
  41.misappropriation of assets 侵占资产 H=B8'N  
  42.transactions without substance 虚假交易 RsY|V|<  
  43.unusual pressures 异常压力 ;X\,-pjv  
  44.the suspected noncompliance 涉嫌存在违法行为 n`}vcVL;  
  45.materialiy 重要性 [7$.)}Q-  
  46.exceed the materiality level 超过重要性水平 >YD? pDPb/  
  47.approach the materiality level 接近重要性水平 94H 6`  
  48.an acceptably low level 可接受水平 ,*Sj7qb#  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 uZi]$/ic  
  50.misstatements or omissions 错报或漏报 uQrD}%GI  
  51.aggregate 总计 ~Q5L)}8N  
  52.subsequent events 期后事项 &g|-3)A  
  53.adjust the financial statements 调整财务报表 I:[3x2H  
  54.perform additional audit procedures 实施追加的审计程序 ]Rz]"JZ\S  
  55.audit risk 审计风险 $n!saPpxS  
  56.detection risk 检查风险 =p$1v{L8  
  57.inappropriate audit opinion 不适当的审计意见 u PjJ> v  
  58.material misstatement 重大的错报 ~fEgrF d  
  59.tolerable misstatement 可容忍错报 5v8_ji#l[  
  60.the acceptable level of detection risk 可接受的检查风险 q0$ }MB6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $:SHZe  
  62.simall business 小规模企业 |6$6Za]:  
  63.accounting system 会计系统 :+; U W \  
  64.test of control 控制测试 `}"*i_0-5'  
  65.walk-through test 穿行测试 8IbHDDS  
  66.communication 沟通 m%l\EE  
  67.flow chart 流程图 NEJxd%-  
  68.reperformance of internal control 重新执行 a*! wiTGf  
  69.audit evidence 审计证据 EC|t4u3  
  70.substantive procedures 实质性程序 <t&0[l  
  71.assertions 认定 Beq zw0  
  72.esistence 存在 *JUP~/Nr  
  73.occurrence 发生 fC52nK&T8  
  74.completeness 完整性 N =)9O  
  75.rights and obligations 权利和义务 K'Wg_ihA  
  76.valuation and allocation 计价和分摊 w m !Y5  
  77.cutoff 截止 #1+1q{=Z<  
  78.accuracy 准确性 G)G5eXXX  
  79.classification 分类 i_Ab0vye  
  80.inspection 检查 6j+_)7.V  
  81.supervision of counting 监盘 #zyEN+  
  82.observation 观察 D `c YQ-  
  83.confirmation 函证 *{/BPc0*  
  84.computation 计算 w/#k.YE  
  85.analytical procedures 分析程序 QJjqtOf>  
  86.vouch 核对 p~6/  
  87.trace 追查 -xPv]j$  
  88.audit sampling 审计抽样 GMyzQ] @}  
  89.error 误差 = a$7OV.  
  90.expected error 预期误差 2c LIz@  
  91.population 总体 ^giseWR(  
  92.sampling risk 抽样风险 Cj#$WZga%  
  93.non- sampling risk 非抽样风险 ~*@ UQ9*p#  
  94.sampling unit 抽样单位 := C-P7  
  95.statistical sampling 统计抽样  v=R=K  
  96.tolerable error 可容忍误差 # 41~`vq3  
  97.the risk of under reliance 信赖不足风险 j|c  
  98.the risk of over reliance 信赖过度风险 0[/>> !ws  
  99.the risk of incorrect rejection 误拒风险 DY/xBwIF  
  100. the risk of incorrect acceptance 误受风险 EIPNR:6t  
  101.working trial balance 试算平衡表 ^"STM'Zh  
  102.index and cross-referencing 索引和交叉索引 hRHqG  
  103.cash receipt 现金收入 3A!`U6C(  
  104.cash disbursement 现金支出 DD{-xCCR  
  105.bank statement 银行对账单 P>j^w#$n  
  106.bank reconciliation 银行存款余额调节表 %F_)!M;x  
  107.balance sheet date 资产负债表日 ' @i0~  
  108.net realizable value 可变现净值 ro zp  
  109.storeroom 仓库 V{+'(<SV  
  110.sale invoice 销售发票 V(3^ev/  
  111.price list 价目表 3|x*lmit  
  112.positive confirmation request 积极式询证函 7u73v+9qn:  
  113.negative confirmation request 消极式询证函 )7jjfD\  
  114.purchase requisition 请购单 ~-ZquJ-  
  115.receiving report 验收报告 0A9llE  
  116.gross margin 毛利 P|*c7+q  
  117.manufacturing overhead 制造费用 3}~.#`QeY  
  118.material requisition 领料单 0N>NX?r  
  119.inventory-taking 存货盘点 4c^WQ>[  
  120.bond certificate 债券 jrk48z  
  121.stock certificate 股票 dxfF.\BFDn  
  122.audit report 审计报告 kCRfO}wt3  
  123.entity 被审计单位 ^,O%E;g^#  
  124.addressee of the audit report 审计报告的收件人 e!k1GTH^  
  125.unqualified opinion 无保留意见 tqbY rF )  
  126.qualified opinion 保留意见 `Y]t*` e|  
  127.disclaimer of opinion 无法表示意见  i;B &~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   PgHe;^?j  
  A (2)absorbed overhead 已吸收制造费用 m#w1?y)Z@X  
  A (3)absorption costing 吸收成本计算 v_^>*Vm*  
  A (4)account 账户,报表   {02$pO  
  A (5)accounting postulate 会计假设   %x{jmZ$}  
  A (6)accounting series release 会计公告文件   7W[+e&  
  A (7)accounting valuation 会计计价   @%iZT4`Ejf  
  A (8)account sale 承销清单 [QUaC3l)  
  A (9)accountability concept 经营责任概念   Pa)'xfQ$Y6  
  A (10)accountancy 会计职业   # `L?24%  
  A (11)accountant 会计师   PzF>yG[  
  A (12)accounting 会计   (-S\%,hO  
  A (13)agency cost 代理成本   k4T`{s}e  
  A (14)accounting bases 会计基础   wH]5VltUT1  
  A (15)accounting manual 会计手册   A; _Zw[  
  A (16)accounting period 会计期间   Ln +;HorZ]  
  A (17)accounting policies 会计方针   zD^*->`p  
  A (18)accounting rate of return 会计报酬率   gug9cmA/Q7  
  A (19)accounting reference date 会计参照日   xB4}9zN s  
  A (20)accounting reference period 会计参照期间   nIZ;N!r=i  
  A (21)accrual concept 应计概念   (fNG51h!  
  A (22)accrual expenses 应计费用   Dxvizd>VU  
  A (23)acid test ration 速动比率(酸性测试比率)   iy!SqC  
  A (24)acquisition 购置   ~}"5KX\=#  
  A (25)acquisition accounting 收购会计   fM/~k>wl  
  A (26)activity based accounting 作业基础成本计算   Q Uy7Q$W  
  A (27)adjusting events 调整事项   G]v BI=  
  A (28)administrative expenses 行政管理费   ?kM2/a"{G  
  A (29)advice note 发货通知   ^=Dz)95c  
  A (30)amortization 摊销   Phq"A[4=O  
  A (31)analytical review 分析性检查   f/PqkHF  
  A (32)annual equivalent cost 年度等量成本法   QJ\+u  
  A (33)annual report and accounts 年度报告和报表   H~$* R7~  
  A (34)appraisal cost 检验成本   <>v=jH|L  
  A (35)appropriation account 盈余分配账户   d HN"pNNs  
  A (36)articles of association 公司章程细则   3s\}|LqX#  
  A (37)assets 资产   F:7 d}Jx  
  A (38)assets cover 资产保障   1S+lHG92I  
  A (39)asset value per share 每股资产价值   ]A&pX AM  
  A (40)associated company 联营公司   =O%Hf bx  
  A (41)attainable standard 可达标准   icK>|   
gCV+amP  
 A (42)attributable profit 可归属利润   N oOrQ m  
  A (43)audit 审计   gWD46+A){  
  A (44)audit report 审计报告   -bd'sv  
  A (45)auditing standards 审计准则   KPjC<9sby  
  A (46)authorized share capital 额定股本   CL3b+r  
  A (47)available hours 可用小时   DuQW?9^232  
  A (48)avoidable costs 可避免成本 A('o &H  
  B (49)back-to-back loan 易币贷款   ;RK;kdZ  
  B (50)backflush accounting 倒退成本计算   i& TWIl8  
  B (51)bad debts 坏帐   XvSng"f.  
  B (52)bad debts ratio 坏帐比率   ?WP*At0  
  B (53)bank charges 银行手续费   !tzk7D  
  B (54)bank overdraft 银行透支   5pU/X.lc  
  B (55)bank reconciliation 银行存款调节表   Na>w~  
  B (56)bank statement 银行对账单   8kLHQ0pmu  
  B (57)bankruptcy 破产   7#&e0fw/I  
  B (58)basis of apportionment 分摊基础    "F=ta  
  B (59)batch 批量   vw6>eT  
  B (60)batch costing 分批成本计算   ~KQiNkA\|l  
  B (61)beta factor B(市场)风险因素   B3 |G&Kg  
  B (62)bill 账单   ) 7C+hQe  
  B (63)bill of exchange 汇票   %p:Z(zU  
  B (64)bill of landing 提单   :85QwN]\  
  B (65)bill of materials 用料预计单   8 =oUE$9  
  B (66)bill payable 应付票据   <v6W l\  
  B (67)bill receivable 应收票据   ~8&P*oFC  
  B (68)bin card 存货记录卡   JU#m?4g  
  B (69)bonus 红利   .?`8B9w  
  B (70)book-keeping 薄记   3#? 53s   
  B (71)Boston classification 波士顿分类   KV)if'  
  B (72)breakeven chart 保本图   I~GHx5Dk  
  B (73)breakeven point 保本点   G0A\"2U  
  B (74)breaking-down time 复位时间   "$/1.SX;]  
  B (75)budget 预算   i A<'i8$P  
  B (76)budget center 预算中心   q/^?rd  
  B (77)budget cost allowance 预算成本折让   Ic zMf%  
  B (78)budget manual 预算手册   M._;3_)%/  
  B (79)budget period 预算期间   )Ma/] eZ^I  
  B (80)budgetary control 预算控制   ~/qBOeU3  
  B (81)budgeted capacity 预算生产能力   `mH]QjAO  
  B (82)burden 制造费用   @\r 2%M-  
  B (83)business center 经营中心   9#>nFs"H  
  B (84)business entity 营业个体   $>7T s>8  
  B (85)business unit 经营单位   kl1/(  
 B (86)buy-out management 管理性购买产权   l"1*0jgBw  
  B (87)by-product 副产品 Wecxx^vtv6  
  C (88)called-up share capital 催缴股本   W&k@p9  
  C (89)capacity 生产能力   c^rWS&)P  
  C (90)capacity ratios 生产能力比率   :p%#U$S4  
  C (91)capital 资本   UxxX8N  
  C (92)capital assets pricing model资本资产计价模式   @+0dgkJ  
  C (93)capital commitment 承诺资本   b0/YX@  
  C (94)capital employed 已运用的资本   ~{$c|  
  C (95)capital expenditure 资本支出   CpB,L  
  C (96)capital expenditureauthorization 资本支出核准   I$R1#s  
  C (97)capital expenditure control 资本支出控制   .4ZOm'ko{  
  C (98)capital expenditure proposal资本支出申请   (d/!M n6L  
  C (99)capital funding planning 资本基金筹集计划   /M JI^\CA  
  C (100)capital gain 资本收益   *\@RBJGF  
  C (101)capital investment appraisal资本投资评估   ftKL#9,s(  
  C (102)capital maintenance 资本保全   artn _  
  C (103)capital resource planning 资本资源计划   FUf.3@}  
  C (104)capital surplus 资本盈余   lMH~J8U3  
  C (105)capital turnover 资本周转率   x]@z.Yj  
  C (106)card 记录卡   XjdHH.) S  
  C (107)cash 现金   _%e r,Ed  
  C (108)cash account 现金账户   QJ(5o7Tfn  
  C (109)cash book 现金账薄   E%( s=YhW  
  C (110)cash cow 金牛产品   3yw$<lm  
  C (111)cash flow 现金流量   oaZdvu@y  
  C (112)cash discounted 现金贴现   UCXRF  
  C (113)cash flow budget 现金流量预算   p/88mMr  
  C (114)cash flow statement 现金流量表   >28l9U  
  C (115)cash ledger 现金分类账   Z\]{{;%4b7  
  C (116)cash limit 现金限额   R(*t 1R\  
  C (117)CCA 现时成本会计   [Y~~C J  
  C (118)center 中心   lT*@f39~g  
  C (119)changeover time 变更时间   rHM^_sYRb  
  C (120)chartered entity 特许经济个体   MV??S{^4  
  C (121)cheque 支票   _n/73Oh  
  C (122)cheque register 支票登记薄   ^^zj4 }On?  
  C (123)coin analysis 零钱分类   <f`n[QD2z  
  C (124)classification 分类   6)p8BUft  
  C (125)clock card 工时卡   Hq+QsplG  
  C (126)code 代码   e&2,cQRFV  
  C (127)commitment accounting 承诺确认会计   hv?T}E  
  C (128)common cost 共同成本   }6BXa  
  C (129)company limited byguarantee 有限担保责任公司   1r};cY6  
C (130)company limited shares 股份有限公司   / Y od  
  C (131)competitive position 竞争能力状况   {%CW!Rc  
  C (132)concept 概念   (~%NRH<\  
  C (133)conglomerate 跨行业企业   h _{f_GQ"  
  C (134)consistency concept 一致性概念   kz1#"8Zd!  
  C (135)consolidated accounts 合并报表   "\O7_od-  
  C (136)consolidation accounting 合并会计   o[}Dj6e\t  
  C (137)consortium 财团   Jfk#E^1  
  C (138)contingency plan 应急计划   $,J0) ~  
  C (139)contingent liabilities 或有负债   +7o1&D*v  
  C (140)continuous operation 连续生产   j}tM0Ug.U  
  C (141)contra 抵消   IG# wY  
  C (142)contract cost 合同成本   hRRxOr#*$  
  C (143)contract costing 合同成本计算   <F(S_w62  
  C (144)contribution 贡献毛益   !mTq6H12 !  
  C (145)contribution centre 贡献中心   BC/5bA  
  C (146)contribution chart 贡献图   Il9xNVos#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U65l o[  
  C (148)contribution to salesration 贡献毛益对销售比率   "?F[]8F.b  
  C (149)control 控制   ;l~a|KW0  
  C (150)control account 控制帐户   z@,(^~C_  
  C (151)control limits 控制限度   u:lBFVqk  
  C (152)controllability concept 可控制概念   xZ)K#\  
  C (153)controllable cost 可控制成本   e"wz b< b  
  C (154)conversion cost 加工成本   Gp \-AwE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5I,NvHD4  
  C (156)corporate appraisal 公司评估   yf0v,]v[  
  C (157)corporate planning 公司计划   ;4ybkOD  
  C (158)corporate social reporting 公司社会报告   ['Lo8 [  
  C (159)corporation 股份公司   [uHU[ sG  
  C (160)cost 成本   S6(48/  
  C (161)cost account 成本帐户   qqe"hruFJ  
  C (162)cost accounting 成本会计   2I}+AW!!=  
  C (163)cost accounting manual 成本手册   Za1mI^ L1  
  C (164)cost accounts calendar 成本报表的日历时间   t6\H  
  C (165)cost adjustment 成本调整   T0")Ryu  
  C (166)cost allocation 成本分配   0?8>{!I  
  C (167)cost apportionment 成本分摊   :e=7=|@7  
  C (168)cost attribution 成本归属   ULxQyY;32  
  C (169)cost audit 成本审计   !L{mE&  
  C (170)cost behaviour 成本性态   K<:%ofB"S  
  C (171)cost benefit analysis 成本效益分析    O5vfcX4>  
  C (172)cost center 成本中心   =WUL%MfW  
  C (173)cost driver 成本动因
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