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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 ?)ROQ1-#@  
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  1.audit   审计 sU/R$Nbr  
  2.attestation   鉴证 Dj~]]  
  3.credibility   可信赖程度 :UyNa0$l:"  
  4.audit of financial statements 财务报表审计 0M'[|ci d|  
  5.agreed-upon procedures 执行商定程序 L6xLD X7y  
  6.high levels of assurance 高水平保证 Oh\ +cvbG  
  7.compilation 编制 BDeX5/`U#  
  8.reliability 可靠性 f~RS[h`:  
  9.relevance 相关性 &7{/ x~S{  
  10.professional skepticism 职业谨慎 4r&S&^  
  11.objectivity 客观性 /lC&'h T  
  12. professional competence 专业胜任能力 RO([R=.`/  
  13.Senior/CPA-in-charge 项目经理 QEavb h^S  
  14.audit engagement letter 业务约定书 x tJ_azt  
  15.recurring audit 连续审计 |7K[+aK  
  16.the client 委托人 D};zPf@!p  
  17.change CPA 更换注册会计 {G+pI2^  
  18.the existing CPA 现任注册会计师 wClX3l>y  
  19.the successor CPA 后任注册会计师 abHW[VP9  
  20.the preceding CPA前任注册会计师 Nvlfi8.  
  21.issue the audit report 出具审计报告 0u?{"xH{+}  
  22.expert 专家 }SdI _sLe  
  23.the board of directors 董事会 ,<^7~d{{3m  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n>_EE w2/  
  25.assess material misstatement risks评估重大错报风险 HOn,c@.9Y  
  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 ,Tb~+z|-[  
  27.a general knowledge of —— 初步了解―――的情况 M<A*{@4$w&  
  28.a more knowledge of—— 进一步了解的情况 N34 .Bt  
  29.the prior year‘s working papers 以前年度工作底稿 fI/?2ZH  
  30.minutes of meeting 会议纪要 5kK:1hH7  
  31.business risks 经营风险 urlwn*!^s  
  32.appropriateness 适当性 tA?cHDp4E  
  33.accounting estimate 会计估计 `Jvy~T  
  34.management representations 管理层声明 DA/l` Pn  
  35.going concern assumption 持续经营假设 T,Bu5:@#  
  36.audit plan 审计计划 m#D+Yh/y{n  
  37.significant audit areas 重点审计领域 CDy *8<-&  
  38.error 错误 & *^FBJEa.  
  39.fraud舞弊 1N `1~y  
  40.modified or additional procedures 修改或追加审计程序 g1je':  
  41.misappropriation of assets 侵占资产 ~\4B 1n7  
  42.transactions without substance 虚假交易 %{fa . >6  
  43.unusual pressures 异常压力 BEQ$p) h  
  44.the suspected noncompliance 涉嫌存在违法行为 WcCJ;z:S?k  
  45.materialiy 重要性 cB;:}Q08#  
  46.exceed the materiality level 超过重要性水平 <K~> :4c  
  47.approach the materiality level 接近重要性水平 +0w~Skd,  
  48.an acceptably low level 可接受水平 {*=+g>R gD  
  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 K+0&~XU  
  50.misstatements or omissions 错报或漏报 $[L8UUHY<8  
  51.aggregate 总计 2(-J9y|  
  52.subsequent events 期后事项 *H"IW0I  
  53.adjust the financial statements 调整财务报表 -+'fn$  
  54.perform additional audit procedures 实施追加的审计程序 N2?o6)  
  55.audit risk 审计风险 <Rs#y:  
  56.detection risk 检查风险 kWF/SsE  
  57.inappropriate audit opinion 不适当的审计意见 ~ wMdk9RQ  
  58.material misstatement 重大的错报 ]x8_f6;D  
  59.tolerable misstatement 可容忍错报 4(VVEe  
  60.the acceptable level of detection risk 可接受的检查风险 yGNZw7^(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K3jPTAw=#  
  62.simall business 小规模企业 b7 p D#v  
  63.accounting system 会计系统 N1lhlw6  
  64.test of control 控制测试 Dq#/Uw#  
  65.walk-through test 穿行测试 WIytgM  
  66.communication 沟通 Mp*S+Plp  
  67.flow chart 流程图 =!axQ[)A  
  68.reperformance of internal control 重新执行 0WasE1t|  
  69.audit evidence 审计证据 7x/S4Gs'4  
  70.substantive procedures 实质性程序 >&@hm4  
  71.assertions 认定 Qz T>h  
  72.esistence 存在 _RLx;Tn)L  
  73.occurrence 发生 ^2gDhoO_  
  74.completeness 完整性 Oz\mIVC#  
  75.rights and obligations 权利和义务 dmq<vVxC  
  76.valuation and allocation 计价和分摊 IETdL{ `~  
  77.cutoff 截止 |-WoR u  
  78.accuracy 准确性 j@kL`Q\&I  
  79.classification 分类  )Ir_:lk  
  80.inspection 检查 U oskfm  
  81.supervision of counting 监盘 ]!u12^A{  
  82.observation 观察 ?4X8l@fR  
  83.confirmation 函证 "4VC:"$f  
  84.computation 计算 .k{omr&Dy5  
  85.analytical procedures 分析程序 %X)i-^T  
  86.vouch 核对 ,BK6a'1J  
  87.trace 追查 _xg4;W6M=  
  88.audit sampling 审计抽样 i\P?Y(-{  
  89.error 误差 'Zq$ W]i  
  90.expected error 预期误差 _%HpB=  
  91.population 总体 CaX0Jlk*  
  92.sampling risk 抽样风险 {K{&__Nk  
  93.non- sampling risk 非抽样风险 lpW|GFG  
  94.sampling unit 抽样单位 0-)D`s%  
  95.statistical sampling 统计抽样 <OKzb3e  
  96.tolerable error 可容忍误差 pUvbIbg+  
  97.the risk of under reliance 信赖不足风险 z|Z<S+=f  
  98.the risk of over reliance 信赖过度风险 Mo+ mO&B  
  99.the risk of incorrect rejection 误拒风险 RwH<JaL:  
  100. the risk of incorrect acceptance 误受风险 +]n.uA-`[a  
  101.working trial balance 试算平衡表 tEz6B }  
  102.index and cross-referencing 索引和交叉索引 / 38b:,  
  103.cash receipt 现金收入 dx=\Pq  
  104.cash disbursement 现金支出 ya81z4?  
  105.bank statement 银行对账单 _$<Q$P6y  
  106.bank reconciliation 银行存款余额调节表 ryz [A:^G  
  107.balance sheet date 资产负债表日 OSQt:58K  
  108.net realizable value 可变现净值 dcFqK~  
  109.storeroom 仓库 +O< 0q"E  
  110.sale invoice 销售发票 ]!>ThBMa  
  111.price list 价目表 Z[.+Wd\)-9  
  112.positive confirmation request 积极式询证函 ,/.U'{  
  113.negative confirmation request 消极式询证函 9m2_zfO[ w  
  114.purchase requisition 请购单 aBPaC=g{HO  
  115.receiving report 验收报告 ]J^ 9iDTTA  
  116.gross margin 毛利 +/A`\9QT  
  117.manufacturing overhead 制造费用 *>Z|!{bI  
  118.material requisition 领料单 j8@ Eqh  
  119.inventory-taking 存货盘点 hcQvL>  
  120.bond certificate 债券 JHY0 J &4s  
  121.stock certificate 股票 zj!&12w%3  
  122.audit report 审计报告 %G%##wv:  
  123.entity 被审计单位 #+V5$  
  124.addressee of the audit report 审计报告的收件人 u-W6 hZ$  
  125.unqualified opinion 无保留意见 Fz Or#(^  
  126.qualified opinion 保留意见 Wsn}Y-x  
  127.disclaimer of opinion 无法表示意见 Da)rzr|}>3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   SnK j:|bV  
  A (2)absorbed overhead 已吸收制造费用 x 4SI TY  
  A (3)absorption costing 吸收成本计算 *}9i@DP1,  
  A (4)account 账户,报表   yVThbL_YJ  
  A (5)accounting postulate 会计假设   K)2ZH@  
  A (6)accounting series release 会计公告文件   uN`{; Av  
  A (7)accounting valuation 会计计价   b\zRwp  
  A (8)account sale 承销清单 N0be=IO5#  
  A (9)accountability concept 经营责任概念   o.tCw\M$g  
  A (10)accountancy 会计职业   C;DNL^  
  A (11)accountant 会计师   %0]vW;Q5  
  A (12)accounting 会计   (wmMHo|  
  A (13)agency cost 代理成本   Z, Kbt  
  A (14)accounting bases 会计基础   Wt +, 6Cq  
  A (15)accounting manual 会计手册   )!1; =   
  A (16)accounting period 会计期间   iSTr;>A  
  A (17)accounting policies 会计方针   bl|k6{A  
  A (18)accounting rate of return 会计报酬率   0\t k/<w2  
  A (19)accounting reference date 会计参照日   {mPalo A  
  A (20)accounting reference period 会计参照期间   [/#c9RA  
  A (21)accrual concept 应计概念   |irqv< r  
  A (22)accrual expenses 应计费用   8?S32Gdu  
  A (23)acid test ration 速动比率(酸性测试比率)   :$&%Pxm  
  A (24)acquisition 购置   qC9$xIWq  
  A (25)acquisition accounting 收购会计   |]a =He;  
  A (26)activity based accounting 作业基础成本计算   t&UPU&tY  
  A (27)adjusting events 调整事项   L&1VPli  
  A (28)administrative expenses 行政管理费   QDlEby m  
  A (29)advice note 发货通知   !g /&ws&  
  A (30)amortization 摊销   EG5'kYw2  
  A (31)analytical review 分析性检查   q<>  
  A (32)annual equivalent cost 年度等量成本法   bS{7*S  
  A (33)annual report and accounts 年度报告和报表   `d#l o  
  A (34)appraisal cost 检验成本   Sf>R7.lpP  
  A (35)appropriation account 盈余分配账户   OL]^4m  
  A (36)articles of association 公司章程细则   ;dl>  
  A (37)assets 资产   i^9PiP|U  
  A (38)assets cover 资产保障   !j8h$+:K  
  A (39)asset value per share 每股资产价值   ./@!k[  
  A (40)associated company 联营公司   -k{n"9a9?  
  A (41)attainable standard 可达标准   66<3zadJZU  
de{KfM`W;  
 A (42)attributable profit 可归属利润   u7>b}+ak&  
  A (43)audit 审计   )SZt If  
  A (44)audit report 审计报告   7s_#X |A$  
  A (45)auditing standards 审计准则   >:M3!6H_~{  
  A (46)authorized share capital 额定股本   {aI8p}T  
  A (47)available hours 可用小时   2= X2M  
  A (48)avoidable costs 可避免成本 ~YHy '.  
  B (49)back-to-back loan 易币贷款   kLVf}J~?  
  B (50)backflush accounting 倒退成本计算   OKfJ  
  B (51)bad debts 坏帐   Ec| Gom?  
  B (52)bad debts ratio 坏帐比率   Efi@hdEV  
  B (53)bank charges 银行手续费   hXi^{ntw,  
  B (54)bank overdraft 银行透支   xwa5dtcn g  
  B (55)bank reconciliation 银行存款调节表   &eV& +j  
  B (56)bank statement 银行对账单   ud K)F$7  
  B (57)bankruptcy 破产   2wE?O^J  
  B (58)basis of apportionment 分摊基础   U0'>(FP~2  
  B (59)batch 批量   9l2,:EQ*  
  B (60)batch costing 分批成本计算   \1'3--n  
  B (61)beta factor B(市场)风险因素   _aVrQ@9  
  B (62)bill 账单   I|lz;i}$  
  B (63)bill of exchange 汇票   *)k}@tY  
  B (64)bill of landing 提单   C.V ")D=  
  B (65)bill of materials 用料预计单   7QP%Pny%  
  B (66)bill payable 应付票据   |R:gu\gG  
  B (67)bill receivable 应收票据   0!F"s>(H  
  B (68)bin card 存货记录卡   !=@Lyt)_b  
  B (69)bonus 红利   *,hS-  
  B (70)book-keeping 薄记   zVe@`gc  
  B (71)Boston classification 波士顿分类   zCKZv|j6  
  B (72)breakeven chart 保本图   z]ZhvH7-  
  B (73)breakeven point 保本点   kf+]bV  
  B (74)breaking-down time 复位时间   Pl<r*d)h  
  B (75)budget 预算   hK"hMyH^  
  B (76)budget center 预算中心   %3scz)4$  
  B (77)budget cost allowance 预算成本折让   an^"_#8DA@  
  B (78)budget manual 预算手册   i rMZLc6  
  B (79)budget period 预算期间   jr{C/B}  
  B (80)budgetary control 预算控制   WyVFh AuU  
  B (81)budgeted capacity 预算生产能力   Tx?,]c,(u  
  B (82)burden 制造费用   SCE5|3j  
  B (83)business center 经营中心   L+Yn}"gIs  
  B (84)business entity 营业个体   y0>asl  
  B (85)business unit 经营单位   Mk"+*G  
 B (86)buy-out management 管理性购买产权   ?-0k3  
  B (87)by-product 副产品 ;T~]|#T\6  
  C (88)called-up share capital 催缴股本   qEr2Y/:i"  
  C (89)capacity 生产能力   +9G GC  
  C (90)capacity ratios 生产能力比率   #k8bZ?*:  
  C (91)capital 资本   IW3ZHmrpA  
  C (92)capital assets pricing model资本资产计价模式   T!5m'Q.  
  C (93)capital commitment 承诺资本   \y^Od7F  
  C (94)capital employed 已运用的资本   `,d*>  
  C (95)capital expenditure 资本支出   Ql a'vcT  
  C (96)capital expenditureauthorization 资本支出核准   b'Qia'a%  
  C (97)capital expenditure control 资本支出控制   B PTQm4TN  
  C (98)capital expenditure proposal资本支出申请   C%d\DuJ5'~  
  C (99)capital funding planning 资本基金筹集计划   TSqfl/UI  
  C (100)capital gain 资本收益   OiX:h#  
  C (101)capital investment appraisal资本投资评估   ,~8:^*0 s  
  C (102)capital maintenance 资本保全   t m ?[0@<s  
  C (103)capital resource planning 资本资源计划   Twyx(~'&R  
  C (104)capital surplus 资本盈余   l CHaRR7  
  C (105)capital turnover 资本周转率   / PG+ s6  
  C (106)card 记录卡   \"B?'Ep;  
  C (107)cash 现金   sHD8#t^{  
  C (108)cash account 现金账户   }]_/:KUt  
  C (109)cash book 现金账薄   lY/{X]T.(  
  C (110)cash cow 金牛产品   =LV7K8FSd  
  C (111)cash flow 现金流量   =; Gw=m(  
  C (112)cash discounted 现金贴现   J#vIz  Q  
  C (113)cash flow budget 现金流量预算   occ^bq  
  C (114)cash flow statement 现金流量表   sm5\> L3V  
  C (115)cash ledger 现金分类账   )I'?]p<  
  C (116)cash limit 现金限额   `<!Nk^2ap  
  C (117)CCA 现时成本会计   /ylO["<Q  
  C (118)center 中心   5vs~8|aRo  
  C (119)changeover time 变更时间   [2?|BUtD[  
  C (120)chartered entity 特许经济个体    (n+2z"/  
  C (121)cheque 支票   4Gs#_|!  
  C (122)cheque register 支票登记薄   c7 Sa|9*dR  
  C (123)coin analysis 零钱分类   ntbl0Sk  
  C (124)classification 分类   xF: O6KL  
  C (125)clock card 工时卡   "*W:  
  C (126)code 代码   fe PH=C  
  C (127)commitment accounting 承诺确认会计   CsHHJgx  
  C (128)common cost 共同成本   D/)wg$MI  
  C (129)company limited byguarantee 有限担保责任公司   P' .MwS  
C (130)company limited shares 股份有限公司   uKc x$  
  C (131)competitive position 竞争能力状况   D ]Q,~Y&'  
  C (132)concept 概念   VZo[\sWf  
  C (133)conglomerate 跨行业企业   LVKvPi  
  C (134)consistency concept 一致性概念   -V0_%Smc  
  C (135)consolidated accounts 合并报表   |57u;  
  C (136)consolidation accounting 合并会计   +\g/KbV7  
  C (137)consortium 财团   ^Pl(V@  
  C (138)contingency plan 应急计划   3qJOE6[}%  
  C (139)contingent liabilities 或有负债   zaWy7@?  
  C (140)continuous operation 连续生产   F: %-x=q  
  C (141)contra 抵消   ~_opU(;f  
  C (142)contract cost 合同成本   .GcIwP'aU-  
  C (143)contract costing 合同成本计算   }5c%v1  
  C (144)contribution 贡献毛益   gU\pP,a  
  C (145)contribution centre 贡献中心   MCOiB <L6  
  C (146)contribution chart 贡献图   abiZ"?(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   p=%Vo@ *]  
  C (148)contribution to salesration 贡献毛益对销售比率   XN9s!5A<L)  
  C (149)control 控制   |,3s]b`  
  C (150)control account 控制帐户   FjRt'  
  C (151)control limits 控制限度   <=.0 P/N  
  C (152)controllability concept 可控制概念   Aq' yr,  
  C (153)controllable cost 可控制成本   ^mxOQc !  
  C (154)conversion cost 加工成本   Zjq a n  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x` T  
  C (156)corporate appraisal 公司评估   e ewhT ^  
  C (157)corporate planning 公司计划   TNe,'S,%  
  C (158)corporate social reporting 公司社会报告   (:9yeP1  
  C (159)corporation 股份公司   V]I@&*O~ r  
  C (160)cost 成本   s~e<Pr?yu  
  C (161)cost account 成本帐户   |^fubQs;2  
  C (162)cost accounting 成本会计   \kSoDY`l&  
  C (163)cost accounting manual 成本手册   $pW6a %7  
  C (164)cost accounts calendar 成本报表的日历时间   ;pe1tp  
  C (165)cost adjustment 成本调整   Z] ?Tx2|7  
  C (166)cost allocation 成本分配   O/g|E47  
  C (167)cost apportionment 成本分摊   .EeXq }a[  
  C (168)cost attribution 成本归属   {UqSq  
  C (169)cost audit 成本审计   "XPBNv\>_  
  C (170)cost behaviour 成本性态   X&C&D TB  
  C (171)cost benefit analysis 成本效益分析   BGM5pc (ei  
  C (172)cost center 成本中心   cs[_TJo  
  C (173)cost driver 成本动因
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