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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 $T\z  
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  1.audit   审计 b<de)MG  
  2.attestation   鉴证 X=Q)R1~6v  
  3.credibility   可信赖程度 F#X&Tb{  
  4.audit of financial statements 财务报表审计 iw\RQ 0  
  5.agreed-upon procedures 执行商定程序 y#:_K(A" k  
  6.high levels of assurance 高水平保证 vr|9NP]v  
  7.compilation 编制 }@Ij}Ab>  
  8.reliability 可靠性 FY [WdZDZ  
  9.relevance 相关性 &+\J "V8  
  10.professional skepticism 职业谨慎 $!L'ZO1_r  
  11.objectivity 客观性 |hjm^{!TpW  
  12. professional competence 专业胜任能力 C:/O]slH  
  13.Senior/CPA-in-charge 项目经理 7u!i)<pn  
  14.audit engagement letter 业务约定书 8F(lW)An  
  15.recurring audit 连续审计 ~a:0Q{>a  
  16.the client 委托人 ')w:`8Tl  
  17.change CPA 更换注册会计 _uuxTNN0x*  
  18.the existing CPA 现任注册会计师 ugEh}3  
  19.the successor CPA 后任注册会计师 $9DV }  
  20.the preceding CPA前任注册会计师 EX%KfWDr  
  21.issue the audit report 出具审计报告 +_tK \MN  
  22.expert 专家 05mjV6j7m  
  23.the board of directors 董事会 >(s)S[\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b-8{bP]n  
  25.assess material misstatement risks评估重大错报风险 Q# w`ZQX3  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3%Z:B8:<y  
  27.a general knowledge of —— 初步了解―――的情况 ~6z<tyD^  
  28.a more knowledge of—— 进一步了解的情况 LfEeFF=#n  
  29.the prior year‘s working papers 以前年度工作底稿 B] dvX  
  30.minutes of meeting 会议纪要 [R[]&\W  
  31.business risks 经营风险 _jOu`1w  
  32.appropriateness 适当性 g wDQ@  
  33.accounting estimate 会计估计 cXiNO ke&  
  34.management representations 管理层声明 +85i;gO5  
  35.going concern assumption 持续经营假设 :c@v_J6C&  
  36.audit plan 审计计划 x2 *l5t  
  37.significant audit areas 重点审计领域 v1Tla]d  
  38.error 错误 i>YD_#w  
  39.fraud舞弊 j:# wt70  
  40.modified or additional procedures 修改或追加审计程序 :DTKZ9>2D  
  41.misappropriation of assets 侵占资产 ct+ ;W  
  42.transactions without substance 虚假交易 K,{P b?  
  43.unusual pressures 异常压力 +G';no\h  
  44.the suspected noncompliance 涉嫌存在违法行为 /EF0~iy  
  45.materialiy 重要性 ;/w-7O:  
  46.exceed the materiality level 超过重要性水平 <R)%K);  
  47.approach the materiality level 接近重要性水平 ~Ts^z(v~D2  
  48.an acceptably low level 可接受水平 h I.@!$~=  
  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 YvD+Lk'hm  
  50.misstatements or omissions 错报或漏报 =e2|:Ba!  
  51.aggregate 总计 ?AC flU_k  
  52.subsequent events 期后事项 W($}G_j[B1  
  53.adjust the financial statements 调整财务报表 5+*MqO>  
  54.perform additional audit procedures 实施追加的审计程序 :ulOG{z  
  55.audit risk 审计风险 b(JQ>,hX  
  56.detection risk 检查风险 `)Z"||8K  
  57.inappropriate audit opinion 不适当的审计意见 od=%8z  
  58.material misstatement 重大的错报 #@s[!4)_I  
  59.tolerable misstatement 可容忍错报 n1+1/  
  60.the acceptable level of detection risk 可接受的检查风险 fgrflW$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e 4-  
  62.simall business 小规模企业 tHAr9  
  63.accounting system 会计系统 Y5nj _xQJL  
  64.test of control 控制测试 'B dZN  
  65.walk-through test 穿行测试 mw2/jA7  
  66.communication 沟通 s8L=:hiSf)  
  67.flow chart 流程图 7kX;|NA1  
  68.reperformance of internal control 重新执行 ;}v#hKC~  
  69.audit evidence 审计证据 +XV7W=  
  70.substantive procedures 实质性程序 28,Hd!{  
  71.assertions 认定 t5: 1' N9P  
  72.esistence 存在 "Sm'TZx  
  73.occurrence 发生 jc rLUs+\  
  74.completeness 完整性 I`k%/ei38  
  75.rights and obligations 权利和义务 cu{c:z~  
  76.valuation and allocation 计价和分摊 =-wF Brw  
  77.cutoff 截止 m)"gj**|y  
  78.accuracy 准确性 MIa#\tJj  
  79.classification 分类 &QHZ]2%U  
  80.inspection 检查 L'(ei7Z  
  81.supervision of counting 监盘 $gZC"~BR  
  82.observation 观察 ]fxYS m  
  83.confirmation 函证 .V~z6  
  84.computation 计算 r<< ]41  
  85.analytical procedures 分析程序 vmEbk/Vy  
  86.vouch 核对 `sW+R=  
  87.trace 追查 {}gx;v)  
  88.audit sampling 审计抽样 'cp1I&>  
  89.error 误差 gY!+x=cx0  
  90.expected error 预期误差 %?<Y&t  
  91.population 总体 \! `k:lusa  
  92.sampling risk 抽样风险 '" MT$MrT  
  93.non- sampling risk 非抽样风险 1jHugss9|  
  94.sampling unit 抽样单位 7]\_7L |>]  
  95.statistical sampling 统计抽样 ckDWY<@v  
  96.tolerable error 可容忍误差 Z`jc*jgy  
  97.the risk of under reliance 信赖不足风险 6:\0=k5  
  98.the risk of over reliance 信赖过度风险 CuT~ Bj  
  99.the risk of incorrect rejection 误拒风险 Sq<ds}o'8l  
  100. the risk of incorrect acceptance 误受风险 |q+3X)Y  
  101.working trial balance 试算平衡表 3m;*gOLk6  
  102.index and cross-referencing 索引和交叉索引 LDX>S*cL  
  103.cash receipt 现金收入 #bIUO2yVo  
  104.cash disbursement 现金支出 'xK ,|U  
  105.bank statement 银行对账单 E4}MU}C#[  
  106.bank reconciliation 银行存款余额调节表 JSp V2c5Q  
  107.balance sheet date 资产负债表日 RaT.%:CRm  
  108.net realizable value 可变现净值 LIah'6qR  
  109.storeroom 仓库 +K2p2Dw(k  
  110.sale invoice 销售发票 9Rf})$o+  
  111.price list 价目表 @wVq%GG}  
  112.positive confirmation request 积极式询证函 \US'tF)/  
  113.negative confirmation request 消极式询证函 yj<j>JtN  
  114.purchase requisition 请购单 ,a6Oi=+>/U  
  115.receiving report 验收报告 %imI.6   
  116.gross margin 毛利 \d :AV(u  
  117.manufacturing overhead 制造费用 i!yu%>:M  
  118.material requisition 领料单 77zfRSb+  
  119.inventory-taking 存货盘点 {OIktG2gZ  
  120.bond certificate 债券 V1l9T_;f  
  121.stock certificate 股票 :o37 V!  
  122.audit report 审计报告 &$H7vdWNy  
  123.entity 被审计单位 %DQ!#Nl*  
  124.addressee of the audit report 审计报告的收件人 r &.gOC  
  125.unqualified opinion 无保留意见 vV$6fvS  
  126.qualified opinion 保留意见 ?z{Z!Bt?=)  
  127.disclaimer of opinion 无法表示意见 ]=ubl!0=:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   A?zxF5rfp  
  A (2)absorbed overhead 已吸收制造费用 ;NoD4*  
  A (3)absorption costing 吸收成本计算 !C6[m1F  
  A (4)account 账户,报表   }LA7ku  
  A (5)accounting postulate 会计假设   (R{|*:KP  
  A (6)accounting series release 会计公告文件   ]r&dWF  
  A (7)accounting valuation 会计计价   8+|7*Ud  
  A (8)account sale 承销清单 ^J-"8%  
  A (9)accountability concept 经营责任概念   (@(rz/H  
  A (10)accountancy 会计职业   [&MhAzF  
  A (11)accountant 会计师   .9uw@ Eq  
  A (12)accounting 会计   Yn>y1~  
  A (13)agency cost 代理成本   M/x*d4b_  
  A (14)accounting bases 会计基础   .ng:Z7  
  A (15)accounting manual 会计手册   zNh$d;(O$^  
  A (16)accounting period 会计期间   KQu lz  
  A (17)accounting policies 会计方针   IpYw<2'  
  A (18)accounting rate of return 会计报酬率   hsJS(qEh.'  
  A (19)accounting reference date 会计参照日   p=jIDM'  
  A (20)accounting reference period 会计参照期间   Jc9BZ`~i  
  A (21)accrual concept 应计概念    \X]  
  A (22)accrual expenses 应计费用   Cn"L*\o  
  A (23)acid test ration 速动比率(酸性测试比率)   y%Wbm&h  
  A (24)acquisition 购置   K  /A1g.$  
  A (25)acquisition accounting 收购会计   m&I5~kD  
  A (26)activity based accounting 作业基础成本计算   =N?K)QD`  
  A (27)adjusting events 调整事项   " ra C?H  
  A (28)administrative expenses 行政管理费   ,!I'0x1OR  
  A (29)advice note 发货通知   &{=`g+4n  
  A (30)amortization 摊销   @FLa i  
  A (31)analytical review 分析性检查   Qh{]gw-6  
  A (32)annual equivalent cost 年度等量成本法   41s[p56+@  
  A (33)annual report and accounts 年度报告和报表   .NX>d@ Kc  
  A (34)appraisal cost 检验成本   OE8H |?%  
  A (35)appropriation account 盈余分配账户   PvkHlb^x%  
  A (36)articles of association 公司章程细则   *{%d{x}l  
  A (37)assets 资产    1k39KO@  
  A (38)assets cover 资产保障   8 aC]" C  
  A (39)asset value per share 每股资产价值   ptCAtEO72  
  A (40)associated company 联营公司   ?S0gazZm  
  A (41)attainable standard 可达标准   i9B1/?^W&  
MU#$tXmnC  
 A (42)attributable profit 可归属利润   V+dFL9  
  A (43)audit 审计   ffibS0aM  
  A (44)audit report 审计报告   >=!$(JgX  
  A (45)auditing standards 审计准则   67b[T~92o  
  A (46)authorized share capital 额定股本   SHt#%3EU  
  A (47)available hours 可用小时   d_!l RQ^N  
  A (48)avoidable costs 可避免成本 eGW~4zU  
  B (49)back-to-back loan 易币贷款   /sa\Ze;E  
  B (50)backflush accounting 倒退成本计算   R3!3TJ  
  B (51)bad debts 坏帐   6JZ$ ; x{j  
  B (52)bad debts ratio 坏帐比率   "PtOe[Xk  
  B (53)bank charges 银行手续费   M hJ;)(  
  B (54)bank overdraft 银行透支   z<Y >phc  
  B (55)bank reconciliation 银行存款调节表   Xw<5VIAHm;  
  B (56)bank statement 银行对账单   o<f|jGY0  
  B (57)bankruptcy 破产   H>Ws)aCq  
  B (58)basis of apportionment 分摊基础   A_}%YHb  
  B (59)batch 批量   c:f++||  
  B (60)batch costing 分批成本计算   o  ImW  
  B (61)beta factor B(市场)风险因素   > qDHb'  
  B (62)bill 账单   \[5mBuk  
  B (63)bill of exchange 汇票   -7\6j#;l  
  B (64)bill of landing 提单   @ZFU< e$!  
  B (65)bill of materials 用料预计单   .0H!B#9  
  B (66)bill payable 应付票据   g$eZT{{W  
  B (67)bill receivable 应收票据   u*C"d1v=  
  B (68)bin card 存货记录卡   _0c$SK  
  B (69)bonus 红利   Da WzQe=  
  B (70)book-keeping 薄记   AYLCdCoK.  
  B (71)Boston classification 波士顿分类   /@~&zx&_  
  B (72)breakeven chart 保本图   Pln*?o  
  B (73)breakeven point 保本点   R$xkcg2(  
  B (74)breaking-down time 复位时间   \y*,N^wu  
  B (75)budget 预算   j9IeqlL  
  B (76)budget center 预算中心   x|oa"l^JZ"  
  B (77)budget cost allowance 预算成本折让   JJn+H&[B  
  B (78)budget manual 预算手册   M_monj}Z  
  B (79)budget period 预算期间   y9'F D5\s  
  B (80)budgetary control 预算控制   k3FpD=N  
  B (81)budgeted capacity 预算生产能力   $h|rd+},  
  B (82)burden 制造费用   4 fxD$%9  
  B (83)business center 经营中心   D8I)3cXa'  
  B (84)business entity 营业个体   D_MNF =7  
  B (85)business unit 经营单位   W=)wiRQm  
 B (86)buy-out management 管理性购买产权   Z<t(h=?  
  B (87)by-product 副产品 5NECb4FG  
  C (88)called-up share capital 催缴股本   $}/Q%r  
  C (89)capacity 生产能力   eS{ xma  
  C (90)capacity ratios 生产能力比率   ;n-IpR#|  
  C (91)capital 资本   Y><")%Q  
  C (92)capital assets pricing model资本资产计价模式   [ queXDn"m  
  C (93)capital commitment 承诺资本   t<Z)D0.  
  C (94)capital employed 已运用的资本   w}jH,Ew  
  C (95)capital expenditure 资本支出   /Dn  
  C (96)capital expenditureauthorization 资本支出核准   1n86Mp1.e  
  C (97)capital expenditure control 资本支出控制   mp x/~`c  
  C (98)capital expenditure proposal资本支出申请   l8_TeO  
  C (99)capital funding planning 资本基金筹集计划   ]CIZF,  
  C (100)capital gain 资本收益   (KDv>@5  
  C (101)capital investment appraisal资本投资评估   LpJ_HU7@lk  
  C (102)capital maintenance 资本保全   P=jbr"5Q:  
  C (103)capital resource planning 资本资源计划   I;!zZ.\  
  C (104)capital surplus 资本盈余   V,@Y,  
  C (105)capital turnover 资本周转率   }ST0?_0F*  
  C (106)card 记录卡   43?J~}<Vs  
  C (107)cash 现金   QhHexr6  
  C (108)cash account 现金账户   4gNF;  
  C (109)cash book 现金账薄   t,8p}2,$  
  C (110)cash cow 金牛产品   8'kA",P  
  C (111)cash flow 现金流量   3C8W]yw/s  
  C (112)cash discounted 现金贴现   I@f">&^  
  C (113)cash flow budget 现金流量预算   u/h!i@_w[  
  C (114)cash flow statement 现金流量表   W]v[Xm$q  
  C (115)cash ledger 现金分类账   X[cSmkp7  
  C (116)cash limit 现金限额   vG<JOxP  
  C (117)CCA 现时成本会计   [@qUQ,Ie  
  C (118)center 中心   :K) =Hf2y  
  C (119)changeover time 变更时间   `[+nz rLkO  
  C (120)chartered entity 特许经济个体   =lf&mD _/  
  C (121)cheque 支票   w]{NaNIeq1  
  C (122)cheque register 支票登记薄   7 vS]O$w<4  
  C (123)coin analysis 零钱分类   82X}@5o2  
  C (124)classification 分类   2Q,8@2w;  
  C (125)clock card 工时卡   s)e; c<(/  
  C (126)code 代码   9%?'[jJ  
  C (127)commitment accounting 承诺确认会计   ;5P>R[p  
  C (128)common cost 共同成本   4^KoH eM6  
  C (129)company limited byguarantee 有限担保责任公司   hOX$|0i  
C (130)company limited shares 股份有限公司   jnK8 [och  
  C (131)competitive position 竞争能力状况   M-2:$;D  
  C (132)concept 概念   @ P=eu3  
  C (133)conglomerate 跨行业企业   T1y,L<7?  
  C (134)consistency concept 一致性概念   !8|]R  
  C (135)consolidated accounts 合并报表   2wWL]`(E  
  C (136)consolidation accounting 合并会计   G~{xTpL  
  C (137)consortium 财团   FRicHs n  
  C (138)contingency plan 应急计划   *mM+(]8US  
  C (139)contingent liabilities 或有负债   TXi$Q%0W  
  C (140)continuous operation 连续生产   C/Ig.KmXF{  
  C (141)contra 抵消   ua['rOnU  
  C (142)contract cost 合同成本   GRC=G&G  
  C (143)contract costing 合同成本计算   3:rH1vG.m  
  C (144)contribution 贡献毛益   N.q4Ar[x#p  
  C (145)contribution centre 贡献中心   N[j7^q7Xt  
  C (146)contribution chart 贡献图   gev7eGH<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b&g9A{t  
  C (148)contribution to salesration 贡献毛益对销售比率   #4{f2s[j6  
  C (149)control 控制   ?wps_XU  
  C (150)control account 控制帐户   #;RP ?s  
  C (151)control limits 控制限度   @NXGVmY1}  
  C (152)controllability concept 可控制概念   -K`0`n}  
  C (153)controllable cost 可控制成本   icF -`m  
  C (154)conversion cost 加工成本   T[=XGAJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,>%AEN6N2  
  C (156)corporate appraisal 公司评估   ] t|KFk!)  
  C (157)corporate planning 公司计划   )S$!36Ni[  
  C (158)corporate social reporting 公司社会报告   Osb"$8im  
  C (159)corporation 股份公司   1;ulqO  
  C (160)cost 成本   3MC| O5R4  
  C (161)cost account 成本帐户   [&rW+/  
  C (162)cost accounting 成本会计   :y 'D] ,_  
  C (163)cost accounting manual 成本手册   x#e(&OjN7  
  C (164)cost accounts calendar 成本报表的日历时间   ^sq3@*hCw  
  C (165)cost adjustment 成本调整   ij6ME6  
  C (166)cost allocation 成本分配   >]=1~ sF  
  C (167)cost apportionment 成本分摊   PZO7eEt8  
  C (168)cost attribution 成本归属   piO+K!C0n:  
  C (169)cost audit 成本审计   Y}"|J ~  
  C (170)cost behaviour 成本性态   sp[nKo ^  
  C (171)cost benefit analysis 成本效益分析   o><~.T=d&  
  C (172)cost center 成本中心   sm}v0V.Js  
  C (173)cost driver 成本动因
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