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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 G vTA/zA  
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  1.audit   审计 [R(dCq>  
  2.attestation   鉴证 nJ2910"<  
  3.credibility   可信赖程度 | <bZ*7G  
  4.audit of financial statements 财务报表审计 Q>g-xe 1  
  5.agreed-upon procedures 执行商定程序 U9Gg#M4tY  
  6.high levels of assurance 高水平保证 &ev#C%Nu  
  7.compilation 编制 U: q4OtiP  
  8.reliability 可靠性 @>q4hYF  
  9.relevance 相关性 G{u(pC^  
  10.professional skepticism 职业谨慎 %{B4M#~  
  11.objectivity 客观性 ql I1<Jx  
  12. professional competence 专业胜任能力 9WT{~PGj  
  13.Senior/CPA-in-charge 项目经理 J;S Z"I'  
  14.audit engagement letter 业务约定书 = J0r,dR  
  15.recurring audit 连续审计 j*_>/gi  
  16.the client 委托人 ,X)/ T!ff  
  17.change CPA 更换注册会计 pebNE 3`#  
  18.the existing CPA 现任注册会计师 t;b1<TLn0  
  19.the successor CPA 后任注册会计师 b>@fHmpwD  
  20.the preceding CPA前任注册会计师 R@ MXwP  
  21.issue the audit report 出具审计报告 wJg&OQc9  
  22.expert 专家 jP31K{G?  
  23.the board of directors 董事会 Q;k D Jo  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *],= !  
  25.assess material misstatement risks评估重大错报风险 Ij?Qs{V  
  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 Z5` U+ (  
  27.a general knowledge of —— 初步了解―――的情况 TeHxqWx  
  28.a more knowledge of—— 进一步了解的情况 6 g) X&pZ  
  29.the prior year‘s working papers 以前年度工作底稿 W2]%QN=m$  
  30.minutes of meeting 会议纪要 7b*9 Th*a  
  31.business risks 经营风险 bC,SE*F\  
  32.appropriateness 适当性 us )NgG  
  33.accounting estimate 会计估计 ]T>|Y0|  
  34.management representations 管理层声明 V;(Rg=5  
  35.going concern assumption 持续经营假设 H)pB{W/  
  36.audit plan 审计计划 A"wso[{  
  37.significant audit areas 重点审计领域 F$HL \y  
  38.error 错误 *fp4u_:`  
  39.fraud舞弊 nnuJY$O;M  
  40.modified or additional procedures 修改或追加审计程序 l:(?|1_  
  41.misappropriation of assets 侵占资产 $%z M Z  
  42.transactions without substance 虚假交易 b 4CXif  
  43.unusual pressures 异常压力 *n`8 -=  
  44.the suspected noncompliance 涉嫌存在违法行为 ZW ZKyJQ  
  45.materialiy 重要性 OyATb{`'  
  46.exceed the materiality level 超过重要性水平 4`p[ t;q  
  47.approach the materiality level 接近重要性水平 v03 ^  
  48.an acceptably low level 可接受水平 F>ps& h  
  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 BFPy~5W  
  50.misstatements or omissions 错报或漏报 jTN!\RH9NF  
  51.aggregate 总计 t<yOTVah  
  52.subsequent events 期后事项 bj=YFV+  
  53.adjust the financial statements 调整财务报表 kYu"`_n}  
  54.perform additional audit procedures 实施追加的审计程序 x?2y^3<5  
  55.audit risk 审计风险 Bw4PxJs-  
  56.detection risk 检查风险 e$4l[&kH_  
  57.inappropriate audit opinion 不适当的审计意见 5[A4K%EL  
  58.material misstatement 重大的错报 0kL tL!3  
  59.tolerable misstatement 可容忍错报 yG:Pg MrB  
  60.the acceptable level of detection risk 可接受的检查风险 V3[>^ZCA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 aq$adPtu  
  62.simall business 小规模企业 ca"20NQ)  
  63.accounting system 会计系统 p2j=73$  
  64.test of control 控制测试 dUP8[y  
  65.walk-through test 穿行测试 AUwIF/>F(]  
  66.communication 沟通 a*?,wmzl  
  67.flow chart 流程图 cB4p.iO   
  68.reperformance of internal control 重新执行 /;9]LC.g  
  69.audit evidence 审计证据 9 [wR/8Xm  
  70.substantive procedures 实质性程序 3ms{gZ bw  
  71.assertions 认定 Am)XbN')1  
  72.esistence 存在 *!u a?  
  73.occurrence 发生 /@9-D 4  
  74.completeness 完整性 ("_tML 8/p  
  75.rights and obligations 权利和义务 "kkZK=}Nv  
  76.valuation and allocation 计价和分摊 ym6gj#2m  
  77.cutoff 截止 H:`[$ ^  
  78.accuracy 准确性 u|8yV .=R  
  79.classification 分类 pu5-=QN  
  80.inspection 检查 vY(xH>Fd  
  81.supervision of counting 监盘 Y?V>%eBu  
  82.observation 观察 :a y-2  
  83.confirmation 函证 oWdvpvO  
  84.computation 计算 n##d!d|g  
  85.analytical procedures 分析程序 v`9n'+h-c6  
  86.vouch 核对 (C!33s1  
  87.trace 追查 3&7$N#v  
  88.audit sampling 审计抽样 P:2 0i*QU  
  89.error 误差 '>"-e'1m(  
  90.expected error 预期误差 X 5wYfN  
  91.population 总体 TkV*^j5  
  92.sampling risk 抽样风险 y3pr(w9A  
  93.non- sampling risk 非抽样风险 i>L>3]SRr{  
  94.sampling unit 抽样单位 &ajpD sz;  
  95.statistical sampling 统计抽样 I:,D:00+  
  96.tolerable error 可容忍误差 (f?&zQ!+  
  97.the risk of under reliance 信赖不足风险 /WE1afe_R  
  98.the risk of over reliance 信赖过度风险 %SD=3UK6  
  99.the risk of incorrect rejection 误拒风险 nh+f,HtSt  
  100. the risk of incorrect acceptance 误受风险 mdPE F)-  
  101.working trial balance 试算平衡表 [";<YR7iRN  
  102.index and cross-referencing 索引和交叉索引 u7kw/_f  
  103.cash receipt 现金收入 G9P)Y#WB  
  104.cash disbursement 现金支出 {;XO'  
  105.bank statement 银行对账单 >$p|W~x  
  106.bank reconciliation 银行存款余额调节表 VJ$UpqVm  
  107.balance sheet date 资产负债表日 i-_ * 5%A  
  108.net realizable value 可变现净值 XhxCOpO  
  109.storeroom 仓库 Z4@GcdZ  
  110.sale invoice 销售发票 \t 04-  
  111.price list 价目表 J,j!  
  112.positive confirmation request 积极式询证函 -% Z?rn2  
  113.negative confirmation request 消极式询证函 2q ,> *B?  
  114.purchase requisition 请购单 [p# }=&d  
  115.receiving report 验收报告 %{ToWLb{I  
  116.gross margin 毛利 5rx;?yvn  
  117.manufacturing overhead 制造费用 L.) 0!1  
  118.material requisition 领料单 Q`7.-d i  
  119.inventory-taking 存货盘点 V_Oj?MMp n  
  120.bond certificate 债券 Zjx:1c= b  
  121.stock certificate 股票 9 WhZ= Xk  
  122.audit report 审计报告 p!xCNZ(m  
  123.entity 被审计单位 m'P,:S)=  
  124.addressee of the audit report 审计报告的收件人 1O,<JrE+-  
  125.unqualified opinion 无保留意见 wA;C j  
  126.qualified opinion 保留意见 P85@G 2  
  127.disclaimer of opinion 无法表示意见 dCkk5&2n  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;}k9YlQrN  
  A (2)absorbed overhead 已吸收制造费用 d~U}IMj  
  A (3)absorption costing 吸收成本计算 zwa%$U  
  A (4)account 账户,报表   WVfwt.Y  
  A (5)accounting postulate 会计假设   }{.0mu9  
  A (6)accounting series release 会计公告文件   Wy`ve~y  
  A (7)accounting valuation 会计计价   #N'W+M /  
  A (8)account sale 承销清单 &?xZ Hr`  
  A (9)accountability concept 经营责任概念   <|MF \D'  
  A (10)accountancy 会计职业   ij<6gv~ n"  
  A (11)accountant 会计师   ^*=.Vuqy  
  A (12)accounting 会计   T,D(Xh  
  A (13)agency cost 代理成本    F6\Hqv  
  A (14)accounting bases 会计基础   A\v(!yg  
  A (15)accounting manual 会计手册   OW|5IEC  
  A (16)accounting period 会计期间   MQ{.%  
  A (17)accounting policies 会计方针   wfXm(RYM  
  A (18)accounting rate of return 会计报酬率   K-CF5i:  
  A (19)accounting reference date 会计参照日   $+$S}i=  
  A (20)accounting reference period 会计参照期间   -]K9sy)I  
  A (21)accrual concept 应计概念   ~!& "b1  
  A (22)accrual expenses 应计费用   kZ>Xl- LV  
  A (23)acid test ration 速动比率(酸性测试比率)   y:R!E *.L'  
  A (24)acquisition 购置   Z>si%Npm\  
  A (25)acquisition accounting 收购会计   shAoib?Kw:  
  A (26)activity based accounting 作业基础成本计算   U$,W/G}m  
  A (27)adjusting events 调整事项   _^5OoE"}!  
  A (28)administrative expenses 行政管理费   g VPtd[r  
  A (29)advice note 发货通知   o'SZ sG  
  A (30)amortization 摊销   ,p\:Z3{ZH  
  A (31)analytical review 分析性检查   [, )G\  
  A (32)annual equivalent cost 年度等量成本法   C@3`n;yZ=  
  A (33)annual report and accounts 年度报告和报表   #oX8EMqs<  
  A (34)appraisal cost 检验成本   G (o9*m1  
  A (35)appropriation account 盈余分配账户   %7y8a`}  
  A (36)articles of association 公司章程细则   DQy<!Wb+  
  A (37)assets 资产   &Q`{ Gk  
  A (38)assets cover 资产保障   8$TSQ~  
  A (39)asset value per share 每股资产价值   Ey#7L M)  
  A (40)associated company 联营公司   Sd |=*X  
  A (41)attainable standard 可达标准   "h'+!2mf  
Lq6R_ud p  
 A (42)attributable profit 可归属利润   1R+/T  
  A (43)audit 审计   3~o#1*->  
  A (44)audit report 审计报告   Ap<kK0#h  
  A (45)auditing standards 审计准则   ~stJO])a  
  A (46)authorized share capital 额定股本   #{DX*;1m  
  A (47)available hours 可用小时   2]}4)_&d<e  
  A (48)avoidable costs 可避免成本 U7do,jCoa  
  B (49)back-to-back loan 易币贷款   L<62-+e`  
  B (50)backflush accounting 倒退成本计算   Qu;cl/&  
  B (51)bad debts 坏帐   00-cT9C3  
  B (52)bad debts ratio 坏帐比率   }83a^E9L  
  B (53)bank charges 银行手续费   Nr,Q u8  
  B (54)bank overdraft 银行透支   A 6IrA/b  
  B (55)bank reconciliation 银行存款调节表   rn9n_)  
  B (56)bank statement 银行对账单   qbsmB8rh  
  B (57)bankruptcy 破产   [  ^S(SPL  
  B (58)basis of apportionment 分摊基础   lPyY  
  B (59)batch 批量   L GdM40  
  B (60)batch costing 分批成本计算    B8~JUGD  
  B (61)beta factor B(市场)风险因素   {KGEv%   
  B (62)bill 账单   |Fi{]9(G2  
  B (63)bill of exchange 汇票   [`4  
  B (64)bill of landing 提单   rLpfybu  
  B (65)bill of materials 用料预计单   SIridZ*%  
  B (66)bill payable 应付票据   |W#(+m  
  B (67)bill receivable 应收票据   j"F?^0aR,Q  
  B (68)bin card 存货记录卡   h4#y'E!,Z  
  B (69)bonus 红利   v6 C$Y+5~  
  B (70)book-keeping 薄记   0Fw4}f.o  
  B (71)Boston classification 波士顿分类   YT`,f*t  
  B (72)breakeven chart 保本图   'EHt A9M  
  B (73)breakeven point 保本点   NHL9qL"qk  
  B (74)breaking-down time 复位时间   L s` [7w  
  B (75)budget 预算   teKx^ 'c'  
  B (76)budget center 预算中心   ZccvZl ;b  
  B (77)budget cost allowance 预算成本折让   2<FEn$n[  
  B (78)budget manual 预算手册   n "bii7h  
  B (79)budget period 预算期间   J6I:UML  
  B (80)budgetary control 预算控制   1.tAl6]  
  B (81)budgeted capacity 预算生产能力   l+A)MJd oj  
  B (82)burden 制造费用   U EjP`  
  B (83)business center 经营中心   Gl"|t't (  
  B (84)business entity 营业个体   IE|? &O  
  B (85)business unit 经营单位   @xXVJWEU:  
 B (86)buy-out management 管理性购买产权   @9tzk [  
  B (87)by-product 副产品 K0YQ b&*k  
  C (88)called-up share capital 催缴股本   7tbY >U8  
  C (89)capacity 生产能力   vh#81}@N7*  
  C (90)capacity ratios 生产能力比率   ~ \]?5 nj  
  C (91)capital 资本   BPuum  
  C (92)capital assets pricing model资本资产计价模式   oo\7\b#Jx  
  C (93)capital commitment 承诺资本   &,l(2z[  
  C (94)capital employed 已运用的资本   ^6On^k[|fw  
  C (95)capital expenditure 资本支出   ; ,}Dh/&E  
  C (96)capital expenditureauthorization 资本支出核准   [=BccT:b  
  C (97)capital expenditure control 资本支出控制   o(k{Ed  
  C (98)capital expenditure proposal资本支出申请   J= [D'h  
  C (99)capital funding planning 资本基金筹集计划   } J[Z)u  
  C (100)capital gain 资本收益   @ry/zG#  
  C (101)capital investment appraisal资本投资评估   Mbp7%^E"A  
  C (102)capital maintenance 资本保全   L^jjf8_  
  C (103)capital resource planning 资本资源计划   AP1&TQ,&  
  C (104)capital surplus 资本盈余   V3>tW,z  
  C (105)capital turnover 资本周转率   Bd]k]v+  
  C (106)card 记录卡   q{ [!" ,  
  C (107)cash 现金   e\em;GTy  
  C (108)cash account 现金账户   K9{RU4<  
  C (109)cash book 现金账薄   n$F~  
  C (110)cash cow 金牛产品   ^TtL-|I  
  C (111)cash flow 现金流量   Z]e`bfNnI  
  C (112)cash discounted 现金贴现   4[(NxXH8M  
  C (113)cash flow budget 现金流量预算   _U_O0@xi  
  C (114)cash flow statement 现金流量表   kuI~lBWI  
  C (115)cash ledger 现金分类账   ^Z-oO#)h#  
  C (116)cash limit 现金限额   :h(` eC  
  C (117)CCA 现时成本会计   5X f]j=_  
  C (118)center 中心   Rf OJUz  
  C (119)changeover time 变更时间   Ptc+ypTu  
  C (120)chartered entity 特许经济个体   Gl@{y (  
  C (121)cheque 支票   P(3k1S M  
  C (122)cheque register 支票登记薄   /5<=m:  
  C (123)coin analysis 零钱分类   E.Q]X]q  
  C (124)classification 分类   #R>x]Nt}  
  C (125)clock card 工时卡   j^7A }fz  
  C (126)code 代码   9QaE)wt  
  C (127)commitment accounting 承诺确认会计   V)5K/ U{  
  C (128)common cost 共同成本   =W &Mt  
  C (129)company limited byguarantee 有限担保责任公司   Wqkzj^;"G  
C (130)company limited shares 股份有限公司   y^"@$   
  C (131)competitive position 竞争能力状况   64mg:ed&  
  C (132)concept 概念   f4 qVUU  
  C (133)conglomerate 跨行业企业   pCDN9 *0/  
  C (134)consistency concept 一致性概念   ,3!$mQL=  
  C (135)consolidated accounts 合并报表   f~F{@),acZ  
  C (136)consolidation accounting 合并会计   P}]o$nWT  
  C (137)consortium 财团   AN:yL a!  
  C (138)contingency plan 应急计划   6\ yBA_ z  
  C (139)contingent liabilities 或有负债   HhL;64OYa  
  C (140)continuous operation 连续生产   pB4Uc<e  
  C (141)contra 抵消   >{N}UNZ$}  
  C (142)contract cost 合同成本   FpiTQC7d  
  C (143)contract costing 合同成本计算   Kxch.$hc,  
  C (144)contribution 贡献毛益   ^$5 0[  
  C (145)contribution centre 贡献中心   F#>00b{Q  
  C (146)contribution chart 贡献图   )q[P&f(h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   . %s U)$bH  
  C (148)contribution to salesration 贡献毛益对销售比率   @ zC6`  
  C (149)control 控制   ;F#(:-:  
  C (150)control account 控制帐户   p]%di8&;N  
  C (151)control limits 控制限度   4 s ax  
  C (152)controllability concept 可控制概念   h~m,0nGO  
  C (153)controllable cost 可控制成本   b,^Gj]7  
  C (154)conversion cost 加工成本   o]~\u{o#.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    kDE-GX"Y  
  C (156)corporate appraisal 公司评估   R!%nzL@e&`  
  C (157)corporate planning 公司计划   Jup)A`64  
  C (158)corporate social reporting 公司社会报告   {G Jl<G1  
  C (159)corporation 股份公司   {BmqUoZrC  
  C (160)cost 成本   `XhH{*Q"X  
  C (161)cost account 成本帐户   QYMfxpiC  
  C (162)cost accounting 成本会计   B ytx.[zbX  
  C (163)cost accounting manual 成本手册   J\r\_P@;c  
  C (164)cost accounts calendar 成本报表的日历时间   ~g\~x  
  C (165)cost adjustment 成本调整   c 3O/#*  
  C (166)cost allocation 成本分配   W;'fAohr  
  C (167)cost apportionment 成本分摊   54CJ6"q  
  C (168)cost attribution 成本归属   ;U|(rM;  
  C (169)cost audit 成本审计   ~x^y5[5{  
  C (170)cost behaviour 成本性态   {_Wrs.a'8  
  C (171)cost benefit analysis 成本效益分析   . P$m?p#  
  C (172)cost center 成本中心   '< U&8?S  
  C (173)cost driver 成本动因
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