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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 (AswV7aGe  
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  1.audit   审计 ]>oI3&6s  
  2.attestation   鉴证 +1>\o|RF  
  3.credibility   可信赖程度 9RmdQ]1n4  
  4.audit of financial statements 财务报表审计 ^Kj xQO6y3  
  5.agreed-upon procedures 执行商定程序 4R28S]Gb  
  6.high levels of assurance 高水平保证 JTdcL mL  
  7.compilation 编制 y;ymyy&  
  8.reliability 可靠性 a{+;&j[!  
  9.relevance 相关性 x>[f+Tc  
  10.professional skepticism 职业谨慎 =g<Yi2  
  11.objectivity 客观性 N7#,x9+E  
  12. professional competence 专业胜任能力 |v@ zyOq&b  
  13.Senior/CPA-in-charge 项目经理 naiy] oY"  
  14.audit engagement letter 业务约定书 Je#vu`.\\  
  15.recurring audit 连续审计 a~A"uLBR  
  16.the client 委托人 /[=U$ =uH  
  17.change CPA 更换注册会计 7~2V5 @{<  
  18.the existing CPA 现任注册会计师 A}MF>.!}C  
  19.the successor CPA 后任注册会计师 t&nK5p95(  
  20.the preceding CPA前任注册会计师 )( W%Hmi  
  21.issue the audit report 出具审计报告 mExJ--}  
  22.expert 专家 pL`)^BJ  
  23.the board of directors 董事会 7da~+(yhr  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :8l#jU `y  
  25.assess material misstatement risks评估重大错报风险 Azag*M?  
  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 `(VVb@:o  
  27.a general knowledge of —— 初步了解―――的情况 *ez7Q   
  28.a more knowledge of—— 进一步了解的情况 = e|  
  29.the prior year‘s working papers 以前年度工作底稿 ](SqLTB+?  
  30.minutes of meeting 会议纪要 )!g@MHHL  
  31.business risks 经营风险 mL]5Tnc  
  32.appropriateness 适当性 31{) ~8  
  33.accounting estimate 会计估计 &D#B"XI  
  34.management representations 管理层声明 /9(8ML#E  
  35.going concern assumption 持续经营假设 ;-d2~1$  
  36.audit plan 审计计划 YfJQ]tt 1  
  37.significant audit areas 重点审计领域 f\c%G=y  
  38.error 错误 !y7w~UVs  
  39.fraud舞弊 'OvyQ/T  
  40.modified or additional procedures 修改或追加审计程序 K?H(jP2mpM  
  41.misappropriation of assets 侵占资产 e|Mw9DIW  
  42.transactions without substance 虚假交易 &C.m*^`^  
  43.unusual pressures 异常压力 {^6<Ohe4j  
  44.the suspected noncompliance 涉嫌存在违法行为 m}GEx)Y D  
  45.materialiy 重要性 2br~Vn0N  
  46.exceed the materiality level 超过重要性水平 _0!<iN L  
  47.approach the materiality level 接近重要性水平 C:{&cIFrPe  
  48.an acceptably low level 可接受水平 jU_#-<'r  
  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 g <5G#  
  50.misstatements or omissions 错报或漏报 "-A@d&5.  
  51.aggregate 总计 K?X 6@u|h  
  52.subsequent events 期后事项 @+(a{%~7y  
  53.adjust the financial statements 调整财务报表 4KZ)`KPE  
  54.perform additional audit procedures 实施追加的审计程序 MB3 N3,yL  
  55.audit risk 审计风险 `fUP q ;  
  56.detection risk 检查风险 m"tke'a  
  57.inappropriate audit opinion 不适当的审计意见 </33>Fu)  
  58.material misstatement 重大的错报 7oFA5T _  
  59.tolerable misstatement 可容忍错报 pb}4{]sI  
  60.the acceptable level of detection risk 可接受的检查风险 y];@ M<<?e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V(<(k,8=  
  62.simall business 小规模企业 A]AM|2 D  
  63.accounting system 会计系统 , \R, O  
  64.test of control 控制测试 kYU!6t1  
  65.walk-through test 穿行测试 kf2e-)uUs  
  66.communication 沟通 UVaz,bXla  
  67.flow chart 流程图 &ZAc3@l[c  
  68.reperformance of internal control 重新执行 +8|r_z\A5a  
  69.audit evidence 审计证据 A:YWXcg  
  70.substantive procedures 实质性程序 jWJ/gv~ $  
  71.assertions 认定 ]]lM)  
  72.esistence 存在 F>co#  
  73.occurrence 发生 n8 e4`-cY  
  74.completeness 完整性 H`Ld,E2ex&  
  75.rights and obligations 权利和义务 P s9YP B-  
  76.valuation and allocation 计价和分摊 9}Qrb@DT  
  77.cutoff 截止 V SUz+W  
  78.accuracy 准确性 l527>7 eT  
  79.classification 分类 E K#ib  
  80.inspection 检查 f f_| 3G  
  81.supervision of counting 监盘 {uji7TB  
  82.observation 观察 kJ:zMVN  
  83.confirmation 函证 Jej-b<HmQ  
  84.computation 计算 :j( D&?ao  
  85.analytical procedures 分析程序 v9+1[Y";  
  86.vouch 核对 u(P;) E"1  
  87.trace 追查 ~ZXAW~a}  
  88.audit sampling 审计抽样 O!.mc=Gx7  
  89.error 误差 AAld2"r  
  90.expected error 预期误差 ,Z p9,nf  
  91.population 总体 HP*AN@>Kw  
  92.sampling risk 抽样风险 E?3$ * t  
  93.non- sampling risk 非抽样风险 DU.[Sp  
  94.sampling unit 抽样单位 E!v^j=h$u  
  95.statistical sampling 统计抽样 8I|2yvh P  
  96.tolerable error 可容忍误差 nO7#m~  
  97.the risk of under reliance 信赖不足风险 wO3K2I]>0  
  98.the risk of over reliance 信赖过度风险 W(&9S[2  
  99.the risk of incorrect rejection 误拒风险 9G=ZB^  
  100. the risk of incorrect acceptance 误受风险 'ktWKW$ D  
  101.working trial balance 试算平衡表 1$a dX  
  102.index and cross-referencing 索引和交叉索引 {qkd63 X  
  103.cash receipt 现金收入 4E.K6=k|=a  
  104.cash disbursement 现金支出 'c|Y*2@  
  105.bank statement 银行对账单 Zfn390_  
  106.bank reconciliation 银行存款余额调节表 .3*VkAs  
  107.balance sheet date 资产负债表日 n*U +jc  
  108.net realizable value 可变现净值 7]6HXR@  
  109.storeroom 仓库 (8/Qt\3jv  
  110.sale invoice 销售发票 4<QS ot  
  111.price list 价目表 a?QDf5C q  
  112.positive confirmation request 积极式询证函 C>*]a(5k  
  113.negative confirmation request 消极式询证函 _Q3Ad>,U  
  114.purchase requisition 请购单 kVu-,OU  
  115.receiving report 验收报告 GDj ViAFm  
  116.gross margin 毛利 i&dMX:fRd  
  117.manufacturing overhead 制造费用 ]VS$ ?wD  
  118.material requisition 领料单 KV$J*B Y  
  119.inventory-taking 存货盘点 IRW%*W#  
  120.bond certificate 债券 M`kR2NCi  
  121.stock certificate 股票 2eh j2T  
  122.audit report 审计报告 1 GL@t?S  
  123.entity 被审计单位 m+/-SG  
  124.addressee of the audit report 审计报告的收件人 C6`<SW  
  125.unqualified opinion 无保留意见 7,N>u8cTh  
  126.qualified opinion 保留意见 <r{ )*]#l  
  127.disclaimer of opinion 无法表示意见 RU^lR8;  
  128.adverse opinion 否定意见
n\Y|0\ B  
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A (1)ABC 作业基础成本计算   -O=a"G=  
  A (2)absorbed overhead 已吸收制造费用  ^"d!(npw  
  A (3)absorption costing 吸收成本计算 &]2z)&a  
  A (4)account 账户,报表   ,lly=OhKb  
  A (5)accounting postulate 会计假设   (~>L \]!  
  A (6)accounting series release 会计公告文件   zu Jl #3YP  
  A (7)accounting valuation 会计计价   wba XRvg  
  A (8)account sale 承销清单 bUp ,vc*  
  A (9)accountability concept 经营责任概念   &G>EBKn\2`  
  A (10)accountancy 会计职业   Eb<iR)e H=  
  A (11)accountant 会计师   "wPFQXU  
  A (12)accounting 会计   G;%Pf9 o26  
  A (13)agency cost 代理成本   ]'UO]i/  
  A (14)accounting bases 会计基础   yEfV8aY'*  
  A (15)accounting manual 会计手册   6QOdd 6_d  
  A (16)accounting period 会计期间   Bjz\L0d  
  A (17)accounting policies 会计方针   _~`\TS8  
  A (18)accounting rate of return 会计报酬率   YJ`[$0mam  
  A (19)accounting reference date 会计参照日   G/Xa`4"_  
  A (20)accounting reference period 会计参照期间   [[PUK{P0  
  A (21)accrual concept 应计概念   sy Yg, G[  
  A (22)accrual expenses 应计费用   LyB$~wZx~@  
  A (23)acid test ration 速动比率(酸性测试比率)   M_2[Wypw  
  A (24)acquisition 购置   a9q68  
  A (25)acquisition accounting 收购会计   !$>d75zli  
  A (26)activity based accounting 作业基础成本计算   k]Y#-Q1p~  
  A (27)adjusting events 调整事项    |Aw(v6  
  A (28)administrative expenses 行政管理费   qG/a5i  
  A (29)advice note 发货通知   %&yD^ q_  
  A (30)amortization 摊销   S4]xxc  
  A (31)analytical review 分析性检查   Lj$yGdK<  
  A (32)annual equivalent cost 年度等量成本法   IA|V^Wmt;  
  A (33)annual report and accounts 年度报告和报表   /AR;O4X+  
  A (34)appraisal cost 检验成本   KsGSs9  
  A (35)appropriation account 盈余分配账户   22|f!la8n  
  A (36)articles of association 公司章程细则   "9 -duDg  
  A (37)assets 资产   d{f 3R8~Q.  
  A (38)assets cover 资产保障   OH28H),}  
  A (39)asset value per share 每股资产价值   1@Bq-2OD4  
  A (40)associated company 联营公司   >,`/ z  
  A (41)attainable standard 可达标准   6$>m s6g%  
l|Zw Zix  
 A (42)attributable profit 可归属利润   hgE!) UE  
  A (43)audit 审计   ~$f+]7  
  A (44)audit report 审计报告   '!!w|k d  
  A (45)auditing standards 审计准则   TD-d5P^Kek  
  A (46)authorized share capital 额定股本   8kih81tx"U  
  A (47)available hours 可用小时   3R?7&oXvH  
  A (48)avoidable costs 可避免成本 Y]b5qguK  
  B (49)back-to-back loan 易币贷款   Hi{c[;  
  B (50)backflush accounting 倒退成本计算   2;4Of~  
  B (51)bad debts 坏帐   B:tST(  
  B (52)bad debts ratio 坏帐比率   ^\cB&<h  
  B (53)bank charges 银行手续费   JBa=R^k  
  B (54)bank overdraft 银行透支   >Ge&v'~_|  
  B (55)bank reconciliation 银行存款调节表   RC8{QgaI  
  B (56)bank statement 银行对账单   O!z H5  
  B (57)bankruptcy 破产   sb_>D`>  
  B (58)basis of apportionment 分摊基础   j?6%=KuX<  
  B (59)batch 批量   qyc:;3?wm  
  B (60)batch costing 分批成本计算   uG3t%CmN  
  B (61)beta factor B(市场)风险因素   w&v_#\T  
  B (62)bill 账单   '=x   
  B (63)bill of exchange 汇票   KMznl=LF  
  B (64)bill of landing 提单   {t[j>_MYw  
  B (65)bill of materials 用料预计单   O!sZMGF$p  
  B (66)bill payable 应付票据   !wvP 24"y  
  B (67)bill receivable 应收票据   _"J-P={=  
  B (68)bin card 存货记录卡   K 3?7Hndf2  
  B (69)bonus 红利   -) $$4<L  
  B (70)book-keeping 薄记   F5.Vhg  
  B (71)Boston classification 波士顿分类   )KR9alf3  
  B (72)breakeven chart 保本图   !$St=!  
  B (73)breakeven point 保本点   El0|.dW  
  B (74)breaking-down time 复位时间   4NwGP^ n  
  B (75)budget 预算   %Md;=,a:6  
  B (76)budget center 预算中心   A7-QOqST(  
  B (77)budget cost allowance 预算成本折让   hH{&k>  
  B (78)budget manual 预算手册   Rs8`M8(4%  
  B (79)budget period 预算期间   j0o_` `  
  B (80)budgetary control 预算控制   ,g{`M]Ov  
  B (81)budgeted capacity 预算生产能力   b}o^ ?NtA  
  B (82)burden 制造费用   _=j0Y=/IF  
  B (83)business center 经营中心   -sGfpLy<6  
  B (84)business entity 营业个体   52K3N^RgR  
  B (85)business unit 经营单位   Z KnEg2a  
 B (86)buy-out management 管理性购买产权   UBi0 /  
  B (87)by-product 副产品  F[115/  
  C (88)called-up share capital 催缴股本   ?bQ~ +M\  
  C (89)capacity 生产能力   +=Crfvt  
  C (90)capacity ratios 生产能力比率   j,Qp*b#Qo  
  C (91)capital 资本   lW?}jzuo  
  C (92)capital assets pricing model资本资产计价模式   sju. `f>-r  
  C (93)capital commitment 承诺资本   //>f#8Ho  
  C (94)capital employed 已运用的资本   'wLQ9o%=p|  
  C (95)capital expenditure 资本支出   # o)a`,f  
  C (96)capital expenditureauthorization 资本支出核准   0NZg[>H  
  C (97)capital expenditure control 资本支出控制   kfg9l?R$I<  
  C (98)capital expenditure proposal资本支出申请   +Ld4 e]  
  C (99)capital funding planning 资本基金筹集计划   O|#^&d  
  C (100)capital gain 资本收益   <y\>[7Y  
  C (101)capital investment appraisal资本投资评估   uOs 8|pj,  
  C (102)capital maintenance 资本保全   EG59L~nM  
  C (103)capital resource planning 资本资源计划   :^1 Xfc"  
  C (104)capital surplus 资本盈余   Dx/?0F7V  
  C (105)capital turnover 资本周转率   ?H0 #{!s  
  C (106)card 记录卡   L=VJl[DL  
  C (107)cash 现金   d"Hh9O}6  
  C (108)cash account 现金账户   Cz+>S3v M  
  C (109)cash book 现金账薄   B:a&)L wp0  
  C (110)cash cow 金牛产品   3rTYe6q$U  
  C (111)cash flow 现金流量   nv*q N\i'  
  C (112)cash discounted 现金贴现   R.!'&<Svq  
  C (113)cash flow budget 现金流量预算   V3xC"maA@  
  C (114)cash flow statement 现金流量表   @ bPQhn#(g  
  C (115)cash ledger 现金分类账   W'-B)li   
  C (116)cash limit 现金限额   %w=*4!NWb  
  C (117)CCA 现时成本会计   0tC+?  
  C (118)center 中心   uYhm Fp  
  C (119)changeover time 变更时间   ~0!s5  
  C (120)chartered entity 特许经济个体   :7<spd(%"  
  C (121)cheque 支票   yK_$6EtNKj  
  C (122)cheque register 支票登记薄   .4^Ep\\  
  C (123)coin analysis 零钱分类   zdzTJiY2[Z  
  C (124)classification 分类   ; ob>$ _  
  C (125)clock card 工时卡   +tkDT@ `  
  C (126)code 代码   0j7W\'!t  
  C (127)commitment accounting 承诺确认会计   g[0b>r7   
  C (128)common cost 共同成本   H.hF`n  
  C (129)company limited byguarantee 有限担保责任公司   >pbO\=j]X  
C (130)company limited shares 股份有限公司   ^0R.'XL  
  C (131)competitive position 竞争能力状况   vtKQvQ  
  C (132)concept 概念   /G9wW+1  
  C (133)conglomerate 跨行业企业   S2kFdx*Zf  
  C (134)consistency concept 一致性概念   p2GkI/6)uu  
  C (135)consolidated accounts 合并报表   (2[tQ`~  
  C (136)consolidation accounting 合并会计   {k%*j 4  
  C (137)consortium 财团   A/|To!R  
  C (138)contingency plan 应急计划   DFQp<Eq]7  
  C (139)contingent liabilities 或有负债   Cz-eiPlq  
  C (140)continuous operation 连续生产   Q.>@w<[!L  
  C (141)contra 抵消   t4/d1qW0  
  C (142)contract cost 合同成本   >Olg lUzA  
  C (143)contract costing 合同成本计算   %(MaH  
  C (144)contribution 贡献毛益   JQj?+PI  
  C (145)contribution centre 贡献中心   @Z&El:]3>  
  C (146)contribution chart 贡献图   3'}(:X(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *8M 0h9S$  
  C (148)contribution to salesration 贡献毛益对销售比率   ` |P fa  
  C (149)control 控制   T ]hVO'z  
  C (150)control account 控制帐户   g'ha7~w(p  
  C (151)control limits 控制限度   CH[U.LJQ-O  
  C (152)controllability concept 可控制概念   "-88bF~  
  C (153)controllable cost 可控制成本   0/S|h"-L  
  C (154)conversion cost 加工成本   D>|m8-@]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SMY,bU'a  
  C (156)corporate appraisal 公司评估   epI&R)]   
  C (157)corporate planning 公司计划   \  $;E,  
  C (158)corporate social reporting 公司社会报告   < ^c?M[ j  
  C (159)corporation 股份公司   :hr% 6K7  
  C (160)cost 成本   3gV 17a  
  C (161)cost account 成本帐户   y3 {'s>O6  
  C (162)cost accounting 成本会计   v;AsV`g  
  C (163)cost accounting manual 成本手册   l\xcR]O  
  C (164)cost accounts calendar 成本报表的日历时间   FNL[6.!PV  
  C (165)cost adjustment 成本调整   T2<?4^xN  
  C (166)cost allocation 成本分配   1O]'iS"  
  C (167)cost apportionment 成本分摊   2#1"(m{  
  C (168)cost attribution 成本归属   XP'<\  
  C (169)cost audit 成本审计   YRa{6*M  
  C (170)cost behaviour 成本性态   s!(O7Ub  
  C (171)cost benefit analysis 成本效益分析   .<%2ON_  
  C (172)cost center 成本中心   n}/?nP\%  
  C (173)cost driver 成本动因
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