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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 $=9g,39  
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  1.audit   审计 ^Q#g-"b  
  2.attestation   鉴证  ~LF/wx>  
  3.credibility   可信赖程度 yog(  
  4.audit of financial statements 财务报表审计 pwg\b  
  5.agreed-upon procedures 执行商定程序 Wx`$hvdq  
  6.high levels of assurance 高水平保证 )i^ S:2  
  7.compilation 编制 |W\U9n  
  8.reliability 可靠性 g QYs,  
  9.relevance 相关性 ="('  #o  
  10.professional skepticism 职业谨慎 1>=]lMW  
  11.objectivity 客观性 >c@jl  
  12. professional competence 专业胜任能力 {+^&7JX  
  13.Senior/CPA-in-charge 项目经理 `]I p`_{  
  14.audit engagement letter 业务约定书 P_.zp5>  
  15.recurring audit 连续审计 ZA7b;{o [  
  16.the client 委托人  GUps\:ss  
  17.change CPA 更换注册会计 B'-n ^';  
  18.the existing CPA 现任注册会计师 SUb:0GUa  
  19.the successor CPA 后任注册会计师 3kavzB[  
  20.the preceding CPA前任注册会计师 zi_0*znw  
  21.issue the audit report 出具审计报告 NydF'N_1  
  22.expert 专家 0TqIRUz "C  
  23.the board of directors 董事会 T(=Z0M   
  24.knowledge of the entity‘ s business 了解被审计单位情况 FL[,?RU?2  
  25.assess material misstatement risks评估重大错报风险 YS bS.tq  
  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 2AXf'IOqE  
  27.a general knowledge of —— 初步了解―――的情况 G.:QA}FE'  
  28.a more knowledge of—— 进一步了解的情况 |Sv}/ P-  
  29.the prior year‘s working papers 以前年度工作底稿 Xd@ d$  
  30.minutes of meeting 会议纪要 QKIg5I-  
  31.business risks 经营风险 lNo]]a+_  
  32.appropriateness 适当性 ID~}pEQ  
  33.accounting estimate 会计估计 97pfMk1_  
  34.management representations 管理层声明 y-uSpW  
  35.going concern assumption 持续经营假设 {#,?K  
  36.audit plan 审计计划 }2''}-Nc  
  37.significant audit areas 重点审计领域 fp?/Dg"49.  
  38.error 错误 }BWT21'-Y  
  39.fraud舞弊 @6Z6@Pq(xQ  
  40.modified or additional procedures 修改或追加审计程序 .1:B\ R((  
  41.misappropriation of assets 侵占资产 *&~(>gNF,  
  42.transactions without substance 虚假交易 8'Iei78Ov  
  43.unusual pressures 异常压力 1oI2  
  44.the suspected noncompliance 涉嫌存在违法行为 1nR\ m+{  
  45.materialiy 重要性 BUUc9&f3o  
  46.exceed the materiality level 超过重要性水平 moCR64n  
  47.approach the materiality level 接近重要性水平 {Fvl7Sh  
  48.an acceptably low level 可接受水平 D$Ao-6QE W  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0D/7X9xg9+  
  50.misstatements or omissions 错报或漏报 a(AYY<g  
  51.aggregate 总计 p^s:s-"f\  
  52.subsequent events 期后事项 m[nrr6 G"  
  53.adjust the financial statements 调整财务报表 :pLaxWus!  
  54.perform additional audit procedures 实施追加的审计程序 ~{ucr#]C  
  55.audit risk 审计风险 ~Kt2g\BSok  
  56.detection risk 检查风险 _ZE &W  
  57.inappropriate audit opinion 不适当的审计意见 s;#,c(   
  58.material misstatement 重大的错报 tu^C<MV  
  59.tolerable misstatement 可容忍错报 _Mi*Fvj  
  60.the acceptable level of detection risk 可接受的检查风险 qS?^(Vt|R  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ))6YOc  
  62.simall business 小规模企业 "}2I0tM  
  63.accounting system 会计系统 SNC)cq+{  
  64.test of control 控制测试 %?B ygG  
  65.walk-through test 穿行测试 oxug  
  66.communication 沟通 C8O<fwNM  
  67.flow chart 流程图 RBpv40n0  
  68.reperformance of internal control 重新执行 IM_SZs  
  69.audit evidence 审计证据 ,+v>(h>q  
  70.substantive procedures 实质性程序 HfEl TC:3f  
  71.assertions 认定 6$t +Q~2G!  
  72.esistence 存在 _FCg5F2U  
  73.occurrence 发生 x b!&'cw  
  74.completeness 完整性 !$p E=~1C  
  75.rights and obligations 权利和义务 -0+h&CO  
  76.valuation and allocation 计价和分摊 lL,0IfC,  
  77.cutoff 截止 ;P^}2i[q>[  
  78.accuracy 准确性 z8j7K'vV1  
  79.classification 分类 G_ #MXFWt  
  80.inspection 检查 y m?uj4I{  
  81.supervision of counting 监盘 juQ?k xOB  
  82.observation 观察 xmejoOF  
  83.confirmation 函证 *9US>mVy  
  84.computation 计算 ~&D5RfK5f  
  85.analytical procedures 分析程序 P:UR:y([  
  86.vouch 核对 t')%; N  
  87.trace 追查 4!A(7 s4t  
  88.audit sampling 审计抽样 !?z"d  
  89.error 误差 1aezlDc*  
  90.expected error 预期误差 Bqw/\Lxwlf  
  91.population 总体 qmtH0I7)  
  92.sampling risk 抽样风险 VDlP,Mm*  
  93.non- sampling risk 非抽样风险 @v/ 8}n  
  94.sampling unit 抽样单位 nq\~`vH|Gd  
  95.statistical sampling 统计抽样 >6|Xvtf  
  96.tolerable error 可容忍误差 l - ~PX  
  97.the risk of under reliance 信赖不足风险 q:m qA$n  
  98.the risk of over reliance 信赖过度风险 x??H%'rP  
  99.the risk of incorrect rejection 误拒风险 (Ft#6oK"  
  100. the risk of incorrect acceptance 误受风险 n`D-?]*  
  101.working trial balance 试算平衡表 :ay`Id_tm  
  102.index and cross-referencing 索引和交叉索引 gR wRhA/  
  103.cash receipt 现金收入 QG5 c>Q  
  104.cash disbursement 现金支出 fr&K^je\  
  105.bank statement 银行对账单 EME}G42KN  
  106.bank reconciliation 银行存款余额调节表 EJ(z]M`f  
  107.balance sheet date 资产负债表日 UPkc-^BN  
  108.net realizable value 可变现净值 /5~j"| U'  
  109.storeroom 仓库 QEP|%$:i  
  110.sale invoice 销售发票 :/6u*HwZh  
  111.price list 价目表 B3p79 j  
  112.positive confirmation request 积极式询证函 ;".]W;I*O  
  113.negative confirmation request 消极式询证函 "5"{~3Gw^  
  114.purchase requisition 请购单 b<BkI""b  
  115.receiving report 验收报告 cK75Chsu  
  116.gross margin 毛利 #KDN  
  117.manufacturing overhead 制造费用 Wqe0m_7  
  118.material requisition 领料单 {*X|)nr  
  119.inventory-taking 存货盘点 @DlN;r ?Cv  
  120.bond certificate 债券 1_> w|6;e  
  121.stock certificate 股票 nMOXy\&mI  
  122.audit report 审计报告 ^39 ?@xc@  
  123.entity 被审计单位 N`LY$U+N|  
  124.addressee of the audit report 审计报告的收件人 vAtR\ Vh  
  125.unqualified opinion 无保留意见 gyob q'o-  
  126.qualified opinion 保留意见 1n#{c5T  
  127.disclaimer of opinion 无法表示意见 *rC%nmJwk!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hmI> 7@&  
  A (2)absorbed overhead 已吸收制造费用 ZFtN~Tg  
  A (3)absorption costing 吸收成本计算 =_[Ich,}  
  A (4)account 账户,报表   Fyc":{Jd  
  A (5)accounting postulate 会计假设   V5+|H1=  
  A (6)accounting series release 会计公告文件   ;W3c|5CE  
  A (7)accounting valuation 会计计价   BLb'7`t  
  A (8)account sale 承销清单 c1 1?Kq  
  A (9)accountability concept 经营责任概念   Nk?L<'  
  A (10)accountancy 会计职业   US&:UzI.  
  A (11)accountant 会计师   \j0016;  
  A (12)accounting 会计   O>IG7Ujl  
  A (13)agency cost 代理成本   wdR k+  
  A (14)accounting bases 会计基础   ;JX2ebx  
  A (15)accounting manual 会计手册   z=T uUl@  
  A (16)accounting period 会计期间   X`7O%HiX/`  
  A (17)accounting policies 会计方针   AZnFOS  
  A (18)accounting rate of return 会计报酬率   Pk^V6-  
  A (19)accounting reference date 会计参照日   %Z yt;p2  
  A (20)accounting reference period 会计参照期间   .19_EQ>+  
  A (21)accrual concept 应计概念   Ji GS[tR  
  A (22)accrual expenses 应计费用   q]v{o8:U  
  A (23)acid test ration 速动比率(酸性测试比率)   :-j/Y'H_  
  A (24)acquisition 购置   B Wzo|isv  
  A (25)acquisition accounting 收购会计   ! ;R}=  
  A (26)activity based accounting 作业基础成本计算   M2M&L,/O  
  A (27)adjusting events 调整事项   [L?WM>]%  
  A (28)administrative expenses 行政管理费   }LX.gm  
  A (29)advice note 发货通知   A{gniYqvB`  
  A (30)amortization 摊销   ^NrC8,p  
  A (31)analytical review 分析性检查   L F!S`|F F  
  A (32)annual equivalent cost 年度等量成本法   p9eTrFDy?  
  A (33)annual report and accounts 年度报告和报表   cB2~W%H  
  A (34)appraisal cost 检验成本   >"D0vj  
  A (35)appropriation account 盈余分配账户   n0w0]dJ&lc  
  A (36)articles of association 公司章程细则   nW]T-!  
  A (37)assets 资产   Cp#}x1{  
  A (38)assets cover 资产保障   K?=g IC:  
  A (39)asset value per share 每股资产价值   -9(nsaV  
  A (40)associated company 联营公司   [UB]vPXm$  
  A (41)attainable standard 可达标准   &IFX U2t}  
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 A (42)attributable profit 可归属利润   /[|A(,N}{  
  A (43)audit 审计   /%P,y+<}iG  
  A (44)audit report 审计报告   tS[@?qP  
  A (45)auditing standards 审计准则   `%=!_|  
  A (46)authorized share capital 额定股本   #G("Oh  
  A (47)available hours 可用小时   _x<7^^VT  
  A (48)avoidable costs 可避免成本 CMYk xU  
  B (49)back-to-back loan 易币贷款   *m&(h @l  
  B (50)backflush accounting 倒退成本计算   IKnXtydeI}  
  B (51)bad debts 坏帐   uD:tT ~  
  B (52)bad debts ratio 坏帐比率   W<H<~wf#  
  B (53)bank charges 银行手续费   &FDWlrG g  
  B (54)bank overdraft 银行透支   UeaHH]U  
  B (55)bank reconciliation 银行存款调节表   =]0AZ  
  B (56)bank statement 银行对账单   f:h<tlob  
  B (57)bankruptcy 破产   27UnH: =  
  B (58)basis of apportionment 分摊基础   xOc&n 0}%  
  B (59)batch 批量   \C`2z]V%  
  B (60)batch costing 分批成本计算   C 4\Q8uK  
  B (61)beta factor B(市场)风险因素   'e7;^s  
  B (62)bill 账单   ^ ]SU (kY  
  B (63)bill of exchange 汇票   m"~),QwF9  
  B (64)bill of landing 提单   Y NGS"3F  
  B (65)bill of materials 用料预计单   n)rSgzI  
  B (66)bill payable 应付票据   \`YV)"y" ~  
  B (67)bill receivable 应收票据   z5t"o !  
  B (68)bin card 存货记录卡   3Oe\l[?$;  
  B (69)bonus 红利   "= *   
  B (70)book-keeping 薄记   Wq*W+7=.  
  B (71)Boston classification 波士顿分类   ,/..f!bp  
  B (72)breakeven chart 保本图   9TV1[+JWe  
  B (73)breakeven point 保本点   j.UO>1{7  
  B (74)breaking-down time 复位时间   k E-+#p  
  B (75)budget 预算   EV N:3  
  B (76)budget center 预算中心   .Yxf0y?uv  
  B (77)budget cost allowance 预算成本折让   B@,#,-=  
  B (78)budget manual 预算手册   4|KtsAVp{  
  B (79)budget period 预算期间   Ufe@G\uyI  
  B (80)budgetary control 预算控制   G4)X~.Fy  
  B (81)budgeted capacity 预算生产能力   ]PZ\N~T  
  B (82)burden 制造费用   \Gy+y`   
  B (83)business center 经营中心   \>  
  B (84)business entity 营业个体   =%9j8wHX  
  B (85)business unit 经营单位   CR`}{?2H  
 B (86)buy-out management 管理性购买产权   W.  p'T}2  
  B (87)by-product 副产品 o`\@Yq$.  
  C (88)called-up share capital 催缴股本   ~)iQbLI  
  C (89)capacity 生产能力   >w|2 ~oK  
  C (90)capacity ratios 生产能力比率   xu* dPG)v  
  C (91)capital 资本   R5MY\^H/A  
  C (92)capital assets pricing model资本资产计价模式   Z;J{&OJ3qM  
  C (93)capital commitment 承诺资本   rfhvdwwD  
  C (94)capital employed 已运用的资本   d# q8-  
  C (95)capital expenditure 资本支出   + zSdP2s  
  C (96)capital expenditureauthorization 资本支出核准   @8V~&yqq  
  C (97)capital expenditure control 资本支出控制   3Uni{Z]Q)  
  C (98)capital expenditure proposal资本支出申请   |=ljN7]!  
  C (99)capital funding planning 资本基金筹集计划   ftbOvG/ I  
  C (100)capital gain 资本收益   $Z4IPs  
  C (101)capital investment appraisal资本投资评估   -LEpT$v|  
  C (102)capital maintenance 资本保全   Qb&gKQtt@  
  C (103)capital resource planning 资本资源计划   @3I/57u<  
  C (104)capital surplus 资本盈余   JbEQ35r  
  C (105)capital turnover 资本周转率   g qan]b_  
  C (106)card 记录卡   5`[B: <E4  
  C (107)cash 现金   Zcxj.F(,  
  C (108)cash account 现金账户   C\; $RH  
  C (109)cash book 现金账薄   nAW`G'V#  
  C (110)cash cow 金牛产品   D^\2a;[AxA  
  C (111)cash flow 现金流量   ,SSq4  
  C (112)cash discounted 现金贴现   $7bux 1L  
  C (113)cash flow budget 现金流量预算   LkIbvJCV  
  C (114)cash flow statement 现金流量表   Y!lc/[8  
  C (115)cash ledger 现金分类账   uM('R;<^  
  C (116)cash limit 现金限额   dSIZsapH  
  C (117)CCA 现时成本会计   E>O1dPZcM  
  C (118)center 中心   -87]$ ax  
  C (119)changeover time 变更时间   y`.m'n7>P  
  C (120)chartered entity 特许经济个体   $+@xwuY'+  
  C (121)cheque 支票   qn|~z@"  
  C (122)cheque register 支票登记薄   M[,G#GO  
  C (123)coin analysis 零钱分类   n W `EBs  
  C (124)classification 分类   41jlfKiOm  
  C (125)clock card 工时卡   d NgjM Q  
  C (126)code 代码   lF.y Q  
  C (127)commitment accounting 承诺确认会计   :_"%o=  
  C (128)common cost 共同成本   'K|tgsvgme  
  C (129)company limited byguarantee 有限担保责任公司   Hnc<)_DF  
C (130)company limited shares 股份有限公司   r&c31k]E  
  C (131)competitive position 竞争能力状况   ,Frdi>7 ~  
  C (132)concept 概念   {>R'IjFc  
  C (133)conglomerate 跨行业企业   * IBCThj  
  C (134)consistency concept 一致性概念   ##clReS  
  C (135)consolidated accounts 合并报表   1rQKHC:|  
  C (136)consolidation accounting 合并会计   D^e7%FX  
  C (137)consortium 财团   %t<ba[9F  
  C (138)contingency plan 应急计划   )NC kq~M  
  C (139)contingent liabilities 或有负债   B[nkE+s  
  C (140)continuous operation 连续生产   %H'*7u2  
  C (141)contra 抵消   (GI]Uyn  
  C (142)contract cost 合同成本   f !aE/e\  
  C (143)contract costing 合同成本计算   2rJeON  
  C (144)contribution 贡献毛益   , 1` -u$  
  C (145)contribution centre 贡献中心   >*cg K}!@  
  C (146)contribution chart 贡献图   Z* L{;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cJ!C=J  
  C (148)contribution to salesration 贡献毛益对销售比率   "/}cV5=Z  
  C (149)control 控制   eGh7,wngH  
  C (150)control account 控制帐户   p7kH"j{xD  
  C (151)control limits 控制限度   l9X\\uG&  
  C (152)controllability concept 可控制概念   kw.IVz<  
  C (153)controllable cost 可控制成本   }MV=I$S2U  
  C (154)conversion cost 加工成本   R x.]m0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a#G]5T Z  
  C (156)corporate appraisal 公司评估   +1 j+%&).  
  C (157)corporate planning 公司计划   rc9Y:(S1l  
  C (158)corporate social reporting 公司社会报告   OlF5~VAbfb  
  C (159)corporation 股份公司   C ^h CT  
  C (160)cost 成本   <UMT:`h1MZ  
  C (161)cost account 成本帐户   v5N2$Sqp*  
  C (162)cost accounting 成本会计   .&Ok53]b  
  C (163)cost accounting manual 成本手册   wz(D }N5  
  C (164)cost accounts calendar 成本报表的日历时间   O9tgS@*Tv  
  C (165)cost adjustment 成本调整   auS.q5 %  
  C (166)cost allocation 成本分配   ]~A<Q{  
  C (167)cost apportionment 成本分摊    p3YF  
  C (168)cost attribution 成本归属   r(::3TF%#q  
  C (169)cost audit 成本审计    {!9i8T  
  C (170)cost behaviour 成本性态   x3++JG  
  C (171)cost benefit analysis 成本效益分析   %"> Oy&3  
  C (172)cost center 成本中心   3@7<e~f  
  C (173)cost driver 成本动因
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