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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 kZWc(LwA  
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  1.audit   审计 P>0j]?RB  
  2.attestation   鉴证 o.Mb~8Yu  
  3.credibility   可信赖程度 1e _V@Vy  
  4.audit of financial statements 财务报表审计 eN,s#/ip]  
  5.agreed-upon procedures 执行商定程序 acRPKTs H  
  6.high levels of assurance 高水平保证 0/#XUX 4  
  7.compilation 编制 Q{0-pHr}  
  8.reliability 可靠性 9c}LG5  
  9.relevance 相关性 gOx4qxy/m|  
  10.professional skepticism 职业谨慎 Z8}Zhe.  
  11.objectivity 客观性 1x V~EX  
  12. professional competence 专业胜任能力 +pnT6kU|  
  13.Senior/CPA-in-charge 项目经理 {o*ziZh  
  14.audit engagement letter 业务约定书 Sr,ZM1J  
  15.recurring audit 连续审计 !-| &  
  16.the client 委托人 @lc1Ipfk"  
  17.change CPA 更换注册会计 _( 0!bUs>  
  18.the existing CPA 现任注册会计师 mRW(]OFIai  
  19.the successor CPA 后任注册会计师 {t;Q#Ou.  
  20.the preceding CPA前任注册会计师 %Jq(,u  
  21.issue the audit report 出具审计报告 !,V8?3.aJn  
  22.expert 专家 }V ;PaX  
  23.the board of directors 董事会 QtW5; A-h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <(>v|5K0]  
  25.assess material misstatement risks评估重大错报风险 tPDV"Md#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 M#=woj&[  
  27.a general knowledge of —— 初步了解―――的情况 Bb}JyT  
  28.a more knowledge of—— 进一步了解的情况 ygd'Nh!@  
  29.the prior year‘s working papers 以前年度工作底稿 +0^N#0)  
  30.minutes of meeting 会议纪要 Yc"G="XP;  
  31.business risks 经营风险 Njc3X@4=  
  32.appropriateness 适当性 RIC'JLWQ  
  33.accounting estimate 会计估计 oYup*@t  
  34.management representations 管理层声明 g5 M-Vu  
  35.going concern assumption 持续经营假设 o//N"S.)  
  36.audit plan 审计计划 dWg$yH  
  37.significant audit areas 重点审计领域 &pZ]F=.r+  
  38.error 错误 !:c7I@  
  39.fraud舞弊 j0kEi+!TVq  
  40.modified or additional procedures 修改或追加审计程序 %[ B &JhT  
  41.misappropriation of assets 侵占资产 ?F(t`0=  
  42.transactions without substance 虚假交易 ]Q6,,/nn  
  43.unusual pressures 异常压力 4<ER dP7"-  
  44.the suspected noncompliance 涉嫌存在违法行为 8T&m{s  
  45.materialiy 重要性 e1[kgp   
  46.exceed the materiality level 超过重要性水平 7`~h'(k  
  47.approach the materiality level 接近重要性水平 oMkB!s  
  48.an acceptably low level 可接受水平 fdck/|`t  
  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 vJtQ&,zG  
  50.misstatements or omissions 错报或漏报 Nr|.]=K)5n  
  51.aggregate 总计 shYcfLJ  
  52.subsequent events 期后事项 7V 2%  
  53.adjust the financial statements 调整财务报表 $QNfy.6Tn  
  54.perform additional audit procedures 实施追加的审计程序 C3G?dZKv 2  
  55.audit risk 审计风险 P`-(08t  
  56.detection risk 检查风险 E$ F)z  
  57.inappropriate audit opinion 不适当的审计意见 \%mR*J+  
  58.material misstatement 重大的错报 (xG#D;M0  
  59.tolerable misstatement 可容忍错报 1[} =,uaM  
  60.the acceptable level of detection risk 可接受的检查风险 Kcsje_I-M  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (|(Y;%>-v  
  62.simall business 小规模企业 oT\B-lx  
  63.accounting system 会计系统 E@0w t^  
  64.test of control 控制测试 +ulX(u(,  
  65.walk-through test 穿行测试 <*8nv.PX*  
  66.communication 沟通 f$*M;|c1c/  
  67.flow chart 流程图 D<5gdIw  
  68.reperformance of internal control 重新执行 FGy7KVR  
  69.audit evidence 审计证据 l1gAm#  
  70.substantive procedures 实质性程序 O<L /m[]  
  71.assertions 认定 o7DDL{iR/  
  72.esistence 存在 {|%5}\%  
  73.occurrence 发生 n!ea)+^  
  74.completeness 完整性 o:f=dBmoX  
  75.rights and obligations 权利和义务 3|/ ;`KfQ  
  76.valuation and allocation 计价和分摊 [9'5+RXw3  
  77.cutoff 截止 j MW|B  
  78.accuracy 准确性 rYJt;/RtR}  
  79.classification 分类 wD2 2@uM#]  
  80.inspection 检查 gS4K](KH |  
  81.supervision of counting 监盘 d0MX4bhZ  
  82.observation 观察 E36<Wog  
  83.confirmation 函证 C]A*B  
  84.computation 计算 hy W4=  
  85.analytical procedures 分析程序 g#Zb} ^  
  86.vouch 核对 &7E0H{  
  87.trace 追查 {Y` 0}  
  88.audit sampling 审计抽样 _~HGMC)  
  89.error 误差 +\"@2mOH{+  
  90.expected error 预期误差 jM2gu~  
  91.population 总体 R?Iv<(I  
  92.sampling risk 抽样风险 68;,hS*|6  
  93.non- sampling risk 非抽样风险 _q3SR[k+`  
  94.sampling unit 抽样单位 gA" = so  
  95.statistical sampling 统计抽样 ]L}<Y9)t  
  96.tolerable error 可容忍误差 j(va# f#  
  97.the risk of under reliance 信赖不足风险 kki]6_/n  
  98.the risk of over reliance 信赖过度风险 A`#5pGR  
  99.the risk of incorrect rejection 误拒风险 ds5<4SLj  
  100. the risk of incorrect acceptance 误受风险 l*B;/ >nR  
  101.working trial balance 试算平衡表 */O6cF7  
  102.index and cross-referencing 索引和交叉索引 *`| .:'  
  103.cash receipt 现金收入 +&(sZFW5o  
  104.cash disbursement 现金支出 ndF Kw  
  105.bank statement 银行对账单 r>$jMo.S"  
  106.bank reconciliation 银行存款余额调节表 &b"PjtU.X  
  107.balance sheet date 资产负债表日 ]2h~Db=  
  108.net realizable value 可变现净值 9#O"^.Z !  
  109.storeroom 仓库 {3_ M&$jN  
  110.sale invoice 销售发票 zT!JHG  
  111.price list 价目表 J@!Sf7k42  
  112.positive confirmation request 积极式询证函 s8 .oS);`  
  113.negative confirmation request 消极式询证函 FZj tQ{M  
  114.purchase requisition 请购单 G]QD6b9~  
  115.receiving report 验收报告 mEyZ<U9  
  116.gross margin 毛利 X+P3a/T  
  117.manufacturing overhead 制造费用 P/M*XUG.  
  118.material requisition 领料单 wQPjo!FEX  
  119.inventory-taking 存货盘点 F'pD_d9]e  
  120.bond certificate 债券 8Ln:y'K  
  121.stock certificate 股票 8$?a?7,>|  
  122.audit report 审计报告 /vsQ <t;~  
  123.entity 被审计单位 rh$%*l  
  124.addressee of the audit report 审计报告的收件人 (VC{#^2l  
  125.unqualified opinion 无保留意见 pO nZ7(  
  126.qualified opinion 保留意见 TQID-I  
  127.disclaimer of opinion 无法表示意见 D' uzH|z8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %8S!l;\H5  
  A (2)absorbed overhead 已吸收制造费用 ]%>;R^HY  
  A (3)absorption costing 吸收成本计算 3o"~_l$z  
  A (4)account 账户,报表   0fi+tc 30  
  A (5)accounting postulate 会计假设   Nl;rg*@o  
  A (6)accounting series release 会计公告文件   `lcpUWn  
  A (7)accounting valuation 会计计价   Bk?MF6  
  A (8)account sale 承销清单 89'nbg  
  A (9)accountability concept 经营责任概念   (8=Zr0H e  
  A (10)accountancy 会计职业   |M9x&(H;Hw  
  A (11)accountant 会计师   ?B@iBOcu[  
  A (12)accounting 会计   B0Xn9Tvk  
  A (13)agency cost 代理成本   ro^Y$;G  
  A (14)accounting bases 会计基础   QVzLf+R~  
  A (15)accounting manual 会计手册   t?YGGu^  
  A (16)accounting period 会计期间   b4oZ@gVR;  
  A (17)accounting policies 会计方针   N9,n/t  
  A (18)accounting rate of return 会计报酬率   Tvf]OJ9N  
  A (19)accounting reference date 会计参照日   !{Y$5)Xh`]  
  A (20)accounting reference period 会计参照期间   c @2s!bs  
  A (21)accrual concept 应计概念   /+02 BP  
  A (22)accrual expenses 应计费用   k"GW3E;  
  A (23)acid test ration 速动比率(酸性测试比率)   ~3/>;[!  
  A (24)acquisition 购置   qI5/ME(}  
  A (25)acquisition accounting 收购会计   z@T;N'EM  
  A (26)activity based accounting 作业基础成本计算   ?\ho9nyK  
  A (27)adjusting events 调整事项   sx*(JM}Be  
  A (28)administrative expenses 行政管理费   LB2 2doW  
  A (29)advice note 发货通知   P9X/yZ42  
  A (30)amortization 摊销   ZFz>" vt@  
  A (31)analytical review 分析性检查   NpH)K:$#%  
  A (32)annual equivalent cost 年度等量成本法   @}aK\  
  A (33)annual report and accounts 年度报告和报表   QJOP*<O  
  A (34)appraisal cost 检验成本   78}iNGf  
  A (35)appropriation account 盈余分配账户   IE'OK  
  A (36)articles of association 公司章程细则   1wGd5>GDA  
  A (37)assets 资产   w;>]L.n  
  A (38)assets cover 资产保障   >q[Elz=dI  
  A (39)asset value per share 每股资产价值   j_p.KF'[?  
  A (40)associated company 联营公司   mxP{"6  
  A (41)attainable standard 可达标准   9I^_n+E  
2{@: :JZ  
 A (42)attributable profit 可归属利润   - DL/Hk_r  
  A (43)audit 审计   ]7'Q2OU7  
  A (44)audit report 审计报告   r(i<H%"Z  
  A (45)auditing standards 审计准则   Gh42qar`  
  A (46)authorized share capital 额定股本   $\m=-5 0-  
  A (47)available hours 可用小时   8l;0)`PU  
  A (48)avoidable costs 可避免成本 0+cRUH9Ew  
  B (49)back-to-back loan 易币贷款   ZaXK=%z  
  B (50)backflush accounting 倒退成本计算   @: %}clZ  
  B (51)bad debts 坏帐   {*>$LlL  
  B (52)bad debts ratio 坏帐比率   kpK: @  
  B (53)bank charges 银行手续费   3vVhE,1N  
  B (54)bank overdraft 银行透支   |wVoJO!O}  
  B (55)bank reconciliation 银行存款调节表   B>AIec\jG  
  B (56)bank statement 银行对账单   y(6&90cr  
  B (57)bankruptcy 破产   *A c~   
  B (58)basis of apportionment 分摊基础   SQa.xLU  
  B (59)batch 批量   .^P^lQT]>  
  B (60)batch costing 分批成本计算   X+bLLW>&  
  B (61)beta factor B(市场)风险因素   /c__{? go  
  B (62)bill 账单   ^>[DG]g  
  B (63)bill of exchange 汇票   _RY<-B   
  B (64)bill of landing 提单   %o+bO} /9  
  B (65)bill of materials 用料预计单   * Oyic3F  
  B (66)bill payable 应付票据   8=)A ksu  
  B (67)bill receivable 应收票据   j!m~ :D  
  B (68)bin card 存货记录卡   K& 2p<\2  
  B (69)bonus 红利   ^x:4%%Q]l  
  B (70)book-keeping 薄记   P%B1dRa  
  B (71)Boston classification 波士顿分类   ;?h#',(p  
  B (72)breakeven chart 保本图   N|7 <*\o  
  B (73)breakeven point 保本点   j!: U*}f  
  B (74)breaking-down time 复位时间   U5izOFc  
  B (75)budget 预算   BniFEW:<  
  B (76)budget center 预算中心   3)42EM'9(  
  B (77)budget cost allowance 预算成本折让   *.voN[$~  
  B (78)budget manual 预算手册   _lyP7$[: c  
  B (79)budget period 预算期间   *b7 HtUA  
  B (80)budgetary control 预算控制   MeP U`M--  
  B (81)budgeted capacity 预算生产能力   ,MOB+i(3*u  
  B (82)burden 制造费用   J6NQ5S\  
  B (83)business center 经营中心   988aF/c  
  B (84)business entity 营业个体   V/>SjUNq  
  B (85)business unit 经营单位   uyjZmT/-  
 B (86)buy-out management 管理性购买产权   Z0`?  
  B (87)by-product 副产品 5g/^wKhKG  
  C (88)called-up share capital 催缴股本   .B#Lt,m  
  C (89)capacity 生产能力   !Me%W3  
  C (90)capacity ratios 生产能力比率   W+Gu\=s%O  
  C (91)capital 资本   j(Q$frI  
  C (92)capital assets pricing model资本资产计价模式   ,<pql!B-  
  C (93)capital commitment 承诺资本   ^ Fb"Is#S,  
  C (94)capital employed 已运用的资本   Z''Fz(qMC  
  C (95)capital expenditure 资本支出   |(XV '-~  
  C (96)capital expenditureauthorization 资本支出核准   #Yj0'bgK  
  C (97)capital expenditure control 资本支出控制   Y k~ i.p  
  C (98)capital expenditure proposal资本支出申请   [>Q{70 c[  
  C (99)capital funding planning 资本基金筹集计划   JJ qX2B  
  C (100)capital gain 资本收益   `2r21rVntf  
  C (101)capital investment appraisal资本投资评估   B>a`mFM  
  C (102)capital maintenance 资本保全   >`,v?<>+  
  C (103)capital resource planning 资本资源计划   fVR ~PG0  
  C (104)capital surplus 资本盈余   ;M4N=G Wd4  
  C (105)capital turnover 资本周转率   uVOpg]8d  
  C (106)card 记录卡   w[4SuD  
  C (107)cash 现金   O aF+Z@ s  
  C (108)cash account 现金账户   0#Rj[J;kh  
  C (109)cash book 现金账薄   ?ADk`ts~,}  
  C (110)cash cow 金牛产品   _eO+O=j_x  
  C (111)cash flow 现金流量   G/<{:R"  
  C (112)cash discounted 现金贴现   >KGQ#hnH  
  C (113)cash flow budget 现金流量预算   "NC( ^\l/  
  C (114)cash flow statement 现金流量表   '*-X 3p  
  C (115)cash ledger 现金分类账   *x L#1  
  C (116)cash limit 现金限额   *p.ELI1IC  
  C (117)CCA 现时成本会计   o L6[i'H|  
  C (118)center 中心   H,3$TNX y  
  C (119)changeover time 变更时间   :peBQ{bj  
  C (120)chartered entity 特许经济个体   &\!-d%||)  
  C (121)cheque 支票   <JZ =K5  
  C (122)cheque register 支票登记薄   ;;l(  
  C (123)coin analysis 零钱分类   IwWo-WN7.  
  C (124)classification 分类   nR"k %$  
  C (125)clock card 工时卡   ;]n U->  
  C (126)code 代码   ?]h+En5z8  
  C (127)commitment accounting 承诺确认会计   `4;<\VYCr  
  C (128)common cost 共同成本   }zLe;1Tx  
  C (129)company limited byguarantee 有限担保责任公司   |S>nfL{TQe  
C (130)company limited shares 股份有限公司   wJ IJPYTK  
  C (131)competitive position 竞争能力状况   mYt(`S*q  
  C (132)concept 概念   Y>%A*|U%  
  C (133)conglomerate 跨行业企业   *'exvY~  
  C (134)consistency concept 一致性概念   .iew5.eB+  
  C (135)consolidated accounts 合并报表   ,FBF;zED  
  C (136)consolidation accounting 合并会计   8|7Tk[X1j  
  C (137)consortium 财团   JmN;v|wF:c  
  C (138)contingency plan 应急计划   XTZWbhNF  
  C (139)contingent liabilities 或有负债   YT&_{nL#\  
  C (140)continuous operation 连续生产   5-]%D(y  
  C (141)contra 抵消   \N"K^kR4  
  C (142)contract cost 合同成本   4S"K%2'O  
  C (143)contract costing 合同成本计算   RJtSHiM2  
  C (144)contribution 贡献毛益   Oa@X! \  
  C (145)contribution centre 贡献中心   )]qFI"B7  
  C (146)contribution chart 贡献图   R 8Iac[N  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   L ~ 1Lv?  
  C (148)contribution to salesration 贡献毛益对销售比率   |'KNR]: N  
  C (149)control 控制   _f34p:B%s  
  C (150)control account 控制帐户   Jw {:1  
  C (151)control limits 控制限度   e,1Jxz4QH  
  C (152)controllability concept 可控制概念   >O\-\L  
  C (153)controllable cost 可控制成本   U*a!Gn7l  
  C (154)conversion cost 加工成本   !7bC\ {  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   c+4SGWmO  
  C (156)corporate appraisal 公司评估   7g&_`(  
  C (157)corporate planning 公司计划   uVisU%p  
  C (158)corporate social reporting 公司社会报告   7c;59$2(  
  C (159)corporation 股份公司   z': >nw  
  C (160)cost 成本   [;I.aT}R!;  
  C (161)cost account 成本帐户   wz6e^ g  
  C (162)cost accounting 成本会计   *xLMs(gg  
  C (163)cost accounting manual 成本手册   * =;=VUu5  
  C (164)cost accounts calendar 成本报表的日历时间   fDbs3"H Q  
  C (165)cost adjustment 成本调整   C<n.C*o  
  C (166)cost allocation 成本分配   eJy@N  
  C (167)cost apportionment 成本分摊   eMh:T@SN  
  C (168)cost attribution 成本归属   & 6}vvgz  
  C (169)cost audit 成本审计   u $sX6  
  C (170)cost behaviour 成本性态   %LVk%kz  
  C (171)cost benefit analysis 成本效益分析   Ke 'bH  
  C (172)cost center 成本中心   0!(Ii@m=N  
  C (173)cost driver 成本动因
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