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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 M0fN[!*z  
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  1.audit   审计 ,Zn6T"[$  
  2.attestation   鉴证 W-s6+ DY  
  3.credibility   可信赖程度 X+XDfEt:Q  
  4.audit of financial statements 财务报表审计 .T9$O]:o  
  5.agreed-upon procedures 执行商定程序  O>]i?  
  6.high levels of assurance 高水平保证 K'Ywv@  
  7.compilation 编制 Qy"Jt]O  
  8.reliability 可靠性 Z&Ob,Ru  
  9.relevance 相关性 hi!A9T3%}M  
  10.professional skepticism 职业谨慎 KSchgon0V  
  11.objectivity 客观性 ,6;n[p"h|r  
  12. professional competence 专业胜任能力 TUnAsE/J&  
  13.Senior/CPA-in-charge 项目经理 \s*UUODWK  
  14.audit engagement letter 业务约定书 HXKM<E{j  
  15.recurring audit 连续审计 Xs052c|s  
  16.the client 委托人 =m2_:&@0x  
  17.change CPA 更换注册会计 vYV!8o.I  
  18.the existing CPA 现任注册会计师 }g/u.@E  
  19.the successor CPA 后任注册会计师 b_~XTWP$l  
  20.the preceding CPA前任注册会计师 3O2G+G2  
  21.issue the audit report 出具审计报告 x!_5 /  
  22.expert 专家 @\y{q;  
  23.the board of directors 董事会 [n[dr@J7v  
  24.knowledge of the entity‘ s business 了解被审计单位情况 c36p+6rJk=  
  25.assess material misstatement risks评估重大错报风险 c1k[)O~  
  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>,:*5"G  
  27.a general knowledge of —— 初步了解―――的情况 7?whxi Qs  
  28.a more knowledge of—— 进一步了解的情况 I:TbZ*vi~  
  29.the prior year‘s working papers 以前年度工作底稿 ~6t!)QATnp  
  30.minutes of meeting 会议纪要 Fa>f'VXx  
  31.business risks 经营风险 yk8b>.Y\A  
  32.appropriateness 适当性 9-T<gYl  
  33.accounting estimate 会计估计 F9j@KC(yg  
  34.management representations 管理层声明 ?A|JKOst]  
  35.going concern assumption 持续经营假设 00 x -  
  36.audit plan 审计计划 uM`i!7}  
  37.significant audit areas 重点审计领域 Q^f{H.  
  38.error 错误 +;~o R_p  
  39.fraud舞弊  1;(h0j  
  40.modified or additional procedures 修改或追加审计程序 v ^h:E  
  41.misappropriation of assets 侵占资产 Q<V(#)*  
  42.transactions without substance 虚假交易 lwf4ke  
  43.unusual pressures 异常压力 C~pas~  
  44.the suspected noncompliance 涉嫌存在违法行为 [L+*pW+$\.  
  45.materialiy 重要性 J]TqH`MA  
  46.exceed the materiality level 超过重要性水平 ?0t^7HMP  
  47.approach the materiality level 接近重要性水平 !{^kH;*u  
  48.an acceptably low level 可接受水平 'd$RNqe  
  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 OWewV@VXR  
  50.misstatements or omissions 错报或漏报 Qz[^J  
  51.aggregate 总计 We{@0K/O  
  52.subsequent events 期后事项 L6_%SGY_iE  
  53.adjust the financial statements 调整财务报表 0beP7}$  
  54.perform additional audit procedures 实施追加的审计程序 $$m0mK  
  55.audit risk 审计风险 _ACN  
  56.detection risk 检查风险 I0zx'x)F  
  57.inappropriate audit opinion 不适当的审计意见 kZG.Id  
  58.material misstatement 重大的错报 nv_vFK  
  59.tolerable misstatement 可容忍错报 R#hy2kA  
  60.the acceptable level of detection risk 可接受的检查风险 !0@4*>n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &qS%~h%2  
  62.simall business 小规模企业 v%qOW)].  
  63.accounting system 会计系统 s9+):,dKP  
  64.test of control 控制测试 ni2#20L  
  65.walk-through test 穿行测试 T>asH  
  66.communication 沟通 9iG&9tB@  
  67.flow chart 流程图 CImp,k0  
  68.reperformance of internal control 重新执行 32 i6j  
  69.audit evidence 审计证据 ~g=& wT11  
  70.substantive procedures 实质性程序 U/enq,-F^  
  71.assertions 认定 <Ja&z M  
  72.esistence 存在 vIJ5iLF  
  73.occurrence 发生 |` :cB  
  74.completeness 完整性 Eto"B"  
  75.rights and obligations 权利和义务 G~1;_'  
  76.valuation and allocation 计价和分摊 )oCL![^pXe  
  77.cutoff 截止 .JLJ(WM  
  78.accuracy 准确性 M ]PZwW8  
  79.classification 分类 XA!a^@<H  
  80.inspection 检查 L-w3A:jk  
  81.supervision of counting 监盘 <u\Hy0g  
  82.observation 观察 >"2jCR$/  
  83.confirmation 函证 #S?^?3d  
  84.computation 计算 N] sbI)Z@  
  85.analytical procedures 分析程序 gttsxOgktH  
  86.vouch 核对 :o!Kz`J  
  87.trace 追查 B`-uZ9k   
  88.audit sampling 审计抽样 ch8VJ^%Ra1  
  89.error 误差 B9NUafK=  
  90.expected error 预期误差 M^'1Q.K  
  91.population 总体 vSnVq>-q&  
  92.sampling risk 抽样风险 67rY+u%  
  93.non- sampling risk 非抽样风险 "v:k5a(  
  94.sampling unit 抽样单位 Sqn>L`Lz  
  95.statistical sampling 统计抽样 Nl YFS?5  
  96.tolerable error 可容忍误差 Vx<{cHQQ  
  97.the risk of under reliance 信赖不足风险 Z (6.e8fK  
  98.the risk of over reliance 信赖过度风险 1TQ?Fxj  
  99.the risk of incorrect rejection 误拒风险 eWDXV-xD  
  100. the risk of incorrect acceptance 误受风险 AF#: *<Ev  
  101.working trial balance 试算平衡表 ~Yd[&vpQ  
  102.index and cross-referencing 索引和交叉索引 i$] :Y`3h  
  103.cash receipt 现金收入 n' mrLZw  
  104.cash disbursement 现金支出 gg#9I(pX  
  105.bank statement 银行对账单 >`03EsU  
  106.bank reconciliation 银行存款余额调节表 .F 7?}8>Z  
  107.balance sheet date 资产负债表日 y7UU' k`  
  108.net realizable value 可变现净值 @ ]n8*n  
  109.storeroom 仓库 6c]4(%8  
  110.sale invoice 销售发票 Q(f0S  
  111.price list 价目表 ywp_, j9F  
  112.positive confirmation request 积极式询证函 c(=>5  
  113.negative confirmation request 消极式询证函 zY\u" '4  
  114.purchase requisition 请购单 \L(jNN0_R  
  115.receiving report 验收报告 ?-c|c_|$  
  116.gross margin 毛利 01@ WU1IN  
  117.manufacturing overhead 制造费用 .fzyA5@l  
  118.material requisition 领料单 G@DNV3Cc  
  119.inventory-taking 存货盘点 9R$$(zB 1;  
  120.bond certificate 债券 fC'u-m?!Q'  
  121.stock certificate 股票 ,mm97I  
  122.audit report 审计报告 b<y*:(:  
  123.entity 被审计单位 *N$XQ{o  
  124.addressee of the audit report 审计报告的收件人 '|]}f}Go  
  125.unqualified opinion 无保留意见 :4 zPYG o  
  126.qualified opinion 保留意见 0 8L;u7u  
  127.disclaimer of opinion 无法表示意见 9!=4}:+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S=P}Jpq?Y;  
  A (2)absorbed overhead 已吸收制造费用 Y[L,rc/j  
  A (3)absorption costing 吸收成本计算 h i!K-_Uy  
  A (4)account 账户,报表   UhW{KIW  
  A (5)accounting postulate 会计假设   nq?+b >//  
  A (6)accounting series release 会计公告文件   "*#f^/LS  
  A (7)accounting valuation 会计计价   k+{~#@  
  A (8)account sale 承销清单 )>h3IR  
  A (9)accountability concept 经营责任概念   TFb7P/g  
  A (10)accountancy 会计职业   lB _9b_|2  
  A (11)accountant 会计师   ?:/J8s [O  
  A (12)accounting 会计   (QIU3EN  
  A (13)agency cost 代理成本   fZf>>mu@r'  
  A (14)accounting bases 会计基础   (+v':KH3_  
  A (15)accounting manual 会计手册   :a Cf@:']  
  A (16)accounting period 会计期间   sRT5i9TQ  
  A (17)accounting policies 会计方针   6?}|@y^fb  
  A (18)accounting rate of return 会计报酬率   ,9G'1%z,  
  A (19)accounting reference date 会计参照日   EB&hgz&_  
  A (20)accounting reference period 会计参照期间   t'Yd+FK   
  A (21)accrual concept 应计概念   2n>mISy+  
  A (22)accrual expenses 应计费用   >AV9 K  
  A (23)acid test ration 速动比率(酸性测试比率)   j6^.Q/{^  
  A (24)acquisition 购置   C4E}.``Hm  
  A (25)acquisition accounting 收购会计   !Yo2P"  
  A (26)activity based accounting 作业基础成本计算   D A=LR  
  A (27)adjusting events 调整事项   NblPVxS  
  A (28)administrative expenses 行政管理费   'exR;q\  
  A (29)advice note 发货通知   prO&"t >  
  A (30)amortization 摊销   ,+BFpN'  
  A (31)analytical review 分析性检查   Ow?~+) 4  
  A (32)annual equivalent cost 年度等量成本法   9u=]D> kb  
  A (33)annual report and accounts 年度报告和报表   ]z7pa^  
  A (34)appraisal cost 检验成本   |b@`ykD  
  A (35)appropriation account 盈余分配账户   c%G~HOE=B  
  A (36)articles of association 公司章程细则   ^'N!k{x  
  A (37)assets 资产   c)Q-yPMl)  
  A (38)assets cover 资产保障   W!el[@  
  A (39)asset value per share 每股资产价值   fR;[??NH  
  A (40)associated company 联营公司   _Rj bm'kC  
  A (41)attainable standard 可达标准     XU"G  
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 A (42)attributable profit 可归属利润   |(x%J[n0+  
  A (43)audit 审计   W{JR%Sq$  
  A (44)audit report 审计报告   $n8&5<  
  A (45)auditing standards 审计准则   eY Rd#w  
  A (46)authorized share capital 额定股本   Ld:-S,2  
  A (47)available hours 可用小时   'O~_g5kC  
  A (48)avoidable costs 可避免成本 0@' -g^PS  
  B (49)back-to-back loan 易币贷款   T: '<:*pD  
  B (50)backflush accounting 倒退成本计算   tWZ8(E$  
  B (51)bad debts 坏帐   s;<]gaonB_  
  B (52)bad debts ratio 坏帐比率   &Kc45  
  B (53)bank charges 银行手续费   4%v-)HGh  
  B (54)bank overdraft 银行透支   4UL"f<7 T  
  B (55)bank reconciliation 银行存款调节表   p&(z'd  
  B (56)bank statement 银行对账单   %j0c|u  
  B (57)bankruptcy 破产   ' yOx&~H]  
  B (58)basis of apportionment 分摊基础   ,|+{C~Ojx  
  B (59)batch 批量   Y]&2E/oc  
  B (60)batch costing 分批成本计算   l;z+E_sQ  
  B (61)beta factor B(市场)风险因素   J'#o6Ud  
  B (62)bill 账单   fCb&$oRr!  
  B (63)bill of exchange 汇票    iU{\a,  
  B (64)bill of landing 提单   Ei,dO;&  
  B (65)bill of materials 用料预计单   MkZoHzg} c  
  B (66)bill payable 应付票据   _Nu Hz  
  B (67)bill receivable 应收票据   %Mt aWZ  
  B (68)bin card 存货记录卡   h/aG."U  
  B (69)bonus 红利   &z\?A2Mw%  
  B (70)book-keeping 薄记   gv jy'Rm  
  B (71)Boston classification 波士顿分类   *Q -uE  
  B (72)breakeven chart 保本图   z5^Se!`5  
  B (73)breakeven point 保本点   R=NK3iGTf  
  B (74)breaking-down time 复位时间   hsws7sH  
  B (75)budget 预算   bA"*^"^  
  B (76)budget center 预算中心   :d<F7`k H  
  B (77)budget cost allowance 预算成本折让   *~#`LO  
  B (78)budget manual 预算手册   `sdbo](76  
  B (79)budget period 预算期间   ?6[u\V  
  B (80)budgetary control 预算控制   BW`Tw^j  
  B (81)budgeted capacity 预算生产能力   -k,}LJjo  
  B (82)burden 制造费用   wXeJjE%j:3  
  B (83)business center 经营中心   '}Jq(ah(  
  B (84)business entity 营业个体   tp V61L   
  B (85)business unit 经营单位   &fxyY (  
 B (86)buy-out management 管理性购买产权   d m83YCdL  
  B (87)by-product 副产品 >tkU+$;-  
  C (88)called-up share capital 催缴股本   z\J#d 1e  
  C (89)capacity 生产能力   I7#+B1t  
  C (90)capacity ratios 生产能力比率   d$D3iv^hyx  
  C (91)capital 资本   u"q!p5P%q  
  C (92)capital assets pricing model资本资产计价模式   := `N2D  
  C (93)capital commitment 承诺资本   TY#pj  
  C (94)capital employed 已运用的资本   P^/e!%UgC  
  C (95)capital expenditure 资本支出   h_t<Jl  
  C (96)capital expenditureauthorization 资本支出核准   [+dTd2uZ<\  
  C (97)capital expenditure control 资本支出控制   7:)$oH  
  C (98)capital expenditure proposal资本支出申请   F>q%~  
  C (99)capital funding planning 资本基金筹集计划   `t #I e *  
  C (100)capital gain 资本收益   0j-; 4>p  
  C (101)capital investment appraisal资本投资评估   X% M*d%n b  
  C (102)capital maintenance 资本保全   =Rf!i78c5  
  C (103)capital resource planning 资本资源计划   }'TZ)=t{J  
  C (104)capital surplus 资本盈余   ])T_&%  
  C (105)capital turnover 资本周转率   u $T'#p1  
  C (106)card 记录卡   9TE-'R@  
  C (107)cash 现金   9fb"R"(M  
  C (108)cash account 现金账户   k@C]~1  
  C (109)cash book 现金账薄   L5>.ku=T  
  C (110)cash cow 金牛产品   X?]1/6rV  
  C (111)cash flow 现金流量   P-lE,X   
  C (112)cash discounted 现金贴现   !7kca#,X  
  C (113)cash flow budget 现金流量预算   e,0Gc-X[B  
  C (114)cash flow statement 现金流量表   P^ bcc  
  C (115)cash ledger 现金分类账   !e B&3J  
  C (116)cash limit 现金限额    ^pZ\:  
  C (117)CCA 现时成本会计    W-U[7n  
  C (118)center 中心   Kd,7x'h`E  
  C (119)changeover time 变更时间   ^,Y#_$oR  
  C (120)chartered entity 特许经济个体   `Df)wNN1  
  C (121)cheque 支票   I'RhA\`  
  C (122)cheque register 支票登记薄   !Zf)N_k  
  C (123)coin analysis 零钱分类   c_bIadE{  
  C (124)classification 分类   >/F,Z%! &q  
  C (125)clock card 工时卡   E2{SKIUm  
  C (126)code 代码   ur`:wR] 2?  
  C (127)commitment accounting 承诺确认会计   xyTjK.N  
  C (128)common cost 共同成本   )0Lv-Gs  
  C (129)company limited byguarantee 有限担保责任公司   VFwp .1oa!  
C (130)company limited shares 股份有限公司   E%C02sI  
  C (131)competitive position 竞争能力状况   x k5Z&z  
  C (132)concept 概念   \lpR+zaF  
  C (133)conglomerate 跨行业企业   R`|GBVbv  
  C (134)consistency concept 一致性概念   Cy##+u,C  
  C (135)consolidated accounts 合并报表   pVm'XP  
  C (136)consolidation accounting 合并会计   O>`D R0  
  C (137)consortium 财团   Z:}d\~`x$%  
  C (138)contingency plan 应急计划   +3n07d  
  C (139)contingent liabilities 或有负债   [Y]\sF;J  
  C (140)continuous operation 连续生产    {__"Z<  
  C (141)contra 抵消   m48m5>  
  C (142)contract cost 合同成本   W.u}Q@  
  C (143)contract costing 合同成本计算   %t^-Guz  
  C (144)contribution 贡献毛益   H{ CG/+x  
  C (145)contribution centre 贡献中心   5rpTR  
  C (146)contribution chart 贡献图   q\g|K3V )  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f#UT~/~bL2  
  C (148)contribution to salesration 贡献毛益对销售比率   jDO[u!J6.%  
  C (149)control 控制   jE</a %  
  C (150)control account 控制帐户   Cuq=>J  
  C (151)control limits 控制限度   Y_49UtJIg  
  C (152)controllability concept 可控制概念   H:BWv08~5  
  C (153)controllable cost 可控制成本   }l>0m  
  C (154)conversion cost 加工成本   3Vl?;~ :5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SXA_P{j&a  
  C (156)corporate appraisal 公司评估   LHb(T` .=  
  C (157)corporate planning 公司计划   a$SGFA}V  
  C (158)corporate social reporting 公司社会报告   r0)X] l7  
  C (159)corporation 股份公司   U_HOfix  
  C (160)cost 成本   P'6eK?  
  C (161)cost account 成本帐户   B6iH[dTy_  
  C (162)cost accounting 成本会计   EI*B(  
  C (163)cost accounting manual 成本手册   N%\!eHxy  
  C (164)cost accounts calendar 成本报表的日历时间   K$dSg1t  
  C (165)cost adjustment 成本调整   r-s.i+\  
  C (166)cost allocation 成本分配   /8i3I5*  
  C (167)cost apportionment 成本分摊   x 2\ ,n  
  C (168)cost attribution 成本归属   !giL~}j(R  
  C (169)cost audit 成本审计   :!\?yj{{  
  C (170)cost behaviour 成本性态   c3&;Y0SD  
  C (171)cost benefit analysis 成本效益分析   ~4\J }Kn  
  C (172)cost center 成本中心    ((}T^  
  C (173)cost driver 成本动因
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