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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 < jF<_j  
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  1.audit   审计  hT[O5  
  2.attestation   鉴证 5h&8!!$[  
  3.credibility   可信赖程度 a/1{tDA  
  4.audit of financial statements 财务报表审计 d {4br  
  5.agreed-upon procedures 执行商定程序 LCt m@oN  
  6.high levels of assurance 高水平保证 _wMz+<7bY  
  7.compilation 编制 ?(z3/ "g]  
  8.reliability 可靠性 N*#SY$!y  
  9.relevance 相关性 'JydaF~>  
  10.professional skepticism 职业谨慎 ;F U d.vg{  
  11.objectivity 客观性 |8"HTBb\CW  
  12. professional competence 专业胜任能力 {sLh=iK  
  13.Senior/CPA-in-charge 项目经理 J{Jxb1:c  
  14.audit engagement letter 业务约定书 y< 84Gw_  
  15.recurring audit 连续审计 (`&g  
  16.the client 委托人 qXW 5_iX  
  17.change CPA 更换注册会计 W$W7U|Z9y+  
  18.the existing CPA 现任注册会计师 c!c !;(  
  19.the successor CPA 后任注册会计师 A+'j@c\&!  
  20.the preceding CPA前任注册会计师 OoE@30+  
  21.issue the audit report 出具审计报告 ZHT.+X:_  
  22.expert 专家 H:`r!5&Qb5  
  23.the board of directors 董事会 ?AEpg.9R-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M1:m"#=  
  25.assess material misstatement risks评估重大错报风险 {,m !%FDL  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _<8n]0lX3  
  27.a general knowledge of —— 初步了解―――的情况 UX6-{ RP  
  28.a more knowledge of—— 进一步了解的情况 I'";  
  29.the prior year‘s working papers 以前年度工作底稿 ^>>Naid  
  30.minutes of meeting 会议纪要 w*?JW  
  31.business risks 经营风险 &\A$Rj)  
  32.appropriateness 适当性 (Q@+W |~  
  33.accounting estimate 会计估计 I<$lpU_H  
  34.management representations 管理层声明 7Y-GbG.'  
  35.going concern assumption 持续经营假设 Ky+TgR  
  36.audit plan 审计计划 ,,?t >|3  
  37.significant audit areas 重点审计领域 ^;'3(m=  
  38.error 错误 _\[Zr.y  
  39.fraud舞弊 o_cj-  
  40.modified or additional procedures 修改或追加审计程序 !e?\ > '  
  41.misappropriation of assets 侵占资产 GB0] |z5  
  42.transactions without substance 虚假交易 D,2,4h!ka  
  43.unusual pressures 异常压力 fQ<V_loP.@  
  44.the suspected noncompliance 涉嫌存在违法行为 ! !9V0[  
  45.materialiy 重要性  H='`#l1  
  46.exceed the materiality level 超过重要性水平 U7OW)tUf  
  47.approach the materiality level 接近重要性水平 ,E_hG3}}  
  48.an acceptably low level 可接受水平 nD!^0?  
  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 bz@4obRqf  
  50.misstatements or omissions 错报或漏报 W>Zce="_gN  
  51.aggregate 总计 t{$t3>p-t  
  52.subsequent events 期后事项 {W0@lMr D  
  53.adjust the financial statements 调整财务报表 M$w^g8F27H  
  54.perform additional audit procedures 实施追加的审计程序 +s`n]1HC  
  55.audit risk 审计风险 Es?~Dd  
  56.detection risk 检查风险 GDk/85cv0$  
  57.inappropriate audit opinion 不适当的审计意见 "B.l j)  
  58.material misstatement 重大的错报 WHU& 9N  
  59.tolerable misstatement 可容忍错报 _:{XL c  
  60.the acceptable level of detection risk 可接受的检查风险 R\iU)QP  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _9<Ko.GVq  
  62.simall business 小规模企业 ) yjHABGJ  
  63.accounting system 会计系统 IuPwFf)  
  64.test of control 控制测试 6,k}v:  
  65.walk-through test 穿行测试 vsc&$r3!5{  
  66.communication 沟通 /0zk&g  
  67.flow chart 流程图 K%S k{'  
  68.reperformance of internal control 重新执行 R!:1{1  
  69.audit evidence 审计证据 IKpNc+;p  
  70.substantive procedures 实质性程序 JI K;/1  
  71.assertions 认定 !x>P]j7A}Y  
  72.esistence 存在 hd\iW7  
  73.occurrence 发生 eI- ~ +.  
  74.completeness 完整性 J|s4c`=  
  75.rights and obligations 权利和义务 &0M^UvO  
  76.valuation and allocation 计价和分摊 /<GygRs  
  77.cutoff 截止 __)9JF  
  78.accuracy 准确性 Hf#/o{=~}  
  79.classification 分类 % nJ'r?+h  
  80.inspection 检查 n *U1 M  
  81.supervision of counting 监盘 t0/fF'GZD  
  82.observation 观察  Y]P]^3  
  83.confirmation 函证 DI+kO(S  
  84.computation 计算 Ry,jPw5<  
  85.analytical procedures 分析程序 k)'c$  
  86.vouch 核对 dw'%1g.113  
  87.trace 追查 'H+pwp"M@  
  88.audit sampling 审计抽样  F`f#gpQ  
  89.error 误差 1'M< {h<sP  
  90.expected error 预期误差 &FGz53fd4  
  91.population 总体 7)~/`w)P  
  92.sampling risk 抽样风险 UA}k"uM  
  93.non- sampling risk 非抽样风险 %A?Ym33  
  94.sampling unit 抽样单位 x EGI'lt  
  95.statistical sampling 统计抽样 [&6l=a  
  96.tolerable error 可容忍误差 "{|9Yis=  
  97.the risk of under reliance 信赖不足风险 Yk[yG;W  
  98.the risk of over reliance 信赖过度风险 aiea& aJ  
  99.the risk of incorrect rejection 误拒风险 iz>a0~(K  
  100. the risk of incorrect acceptance 误受风险 b bX2D/  
  101.working trial balance 试算平衡表 G.1pg]P!  
  102.index and cross-referencing 索引和交叉索引 \#  
  103.cash receipt 现金收入 r'-)@|  
  104.cash disbursement 现金支出 9J*m!-hOY  
  105.bank statement 银行对账单 JQ!D8Ut  
  106.bank reconciliation 银行存款余额调节表 6dV92:  
  107.balance sheet date 资产负债表日 qd " *Td  
  108.net realizable value 可变现净值 PoQ@9 A  
  109.storeroom 仓库 VMsAT3^w  
  110.sale invoice 销售发票 ,0;E_i7  
  111.price list 价目表 J %URg=r  
  112.positive confirmation request 积极式询证函 &!a[rvtZ+  
  113.negative confirmation request 消极式询证函 ^2XoYgv  
  114.purchase requisition 请购单 zAS&L%^tV  
  115.receiving report 验收报告 WnU"&XZ  
  116.gross margin 毛利 buq3t+0  
  117.manufacturing overhead 制造费用 pJ1GB  
  118.material requisition 领料单 Fod2KS;g  
  119.inventory-taking 存货盘点 Xfk&{zO-j  
  120.bond certificate 债券 XV]`?  
  121.stock certificate 股票 | \C{R  
  122.audit report 审计报告 qVx0VR1:  
  123.entity 被审计单位 1P@&xcvS\  
  124.addressee of the audit report 审计报告的收件人 =#SKN\4  
  125.unqualified opinion 无保留意见 "3W!p+W  
  126.qualified opinion 保留意见 %#Fd0L  
  127.disclaimer of opinion 无法表示意见 3@_je)s  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   OANn!nZ.  
  A (2)absorbed overhead 已吸收制造费用 % =br-c  
  A (3)absorption costing 吸收成本计算 .^fq$7Y}7  
  A (4)account 账户,报表   iE0A-;:5  
  A (5)accounting postulate 会计假设   79z(n[^  
  A (6)accounting series release 会计公告文件   l0 r Zril  
  A (7)accounting valuation 会计计价   bw ' yX  
  A (8)account sale 承销清单 JO1KkIV  
  A (9)accountability concept 经营责任概念   `fj(xrI  
  A (10)accountancy 会计职业   2>_6b>9]  
  A (11)accountant 会计师   W1i Kn  
  A (12)accounting 会计   KzG8K 6wZ  
  A (13)agency cost 代理成本   /k l0(='  
  A (14)accounting bases 会计基础   =AUR]&_B  
  A (15)accounting manual 会计手册   #92 :h6  
  A (16)accounting period 会计期间   <G/O!02  
  A (17)accounting policies 会计方针   1)X%n)2pr  
  A (18)accounting rate of return 会计报酬率   ^D ;X  
  A (19)accounting reference date 会计参照日   %DbL|;z1  
  A (20)accounting reference period 会计参照期间   Z ~:S0HDP  
  A (21)accrual concept 应计概念   [}N?'foLb  
  A (22)accrual expenses 应计费用   Nj@k|_1  
  A (23)acid test ration 速动比率(酸性测试比率)   FU E/uh  
  A (24)acquisition 购置   Q+[gGe JUF  
  A (25)acquisition accounting 收购会计   {;=I69 X  
  A (26)activity based accounting 作业基础成本计算   +MIDq{B  
  A (27)adjusting events 调整事项   &NL=Bd  
  A (28)administrative expenses 行政管理费    +,gI|  
  A (29)advice note 发货通知   kzMCI)>"  
  A (30)amortization 摊销   Z;P[)q  
  A (31)analytical review 分析性检查   7AX<>^  
  A (32)annual equivalent cost 年度等量成本法   -yy&q9  
  A (33)annual report and accounts 年度报告和报表   ?sfA/9"  
  A (34)appraisal cost 检验成本   P *BA  
  A (35)appropriation account 盈余分配账户   5rr7lw WZ  
  A (36)articles of association 公司章程细则   ]3BTL7r  
  A (37)assets 资产   FAzshR  
  A (38)assets cover 资产保障   O&!+ni  
  A (39)asset value per share 每股资产价值   6Y>MW 4q  
  A (40)associated company 联营公司   QS4sSua  
  A (41)attainable standard 可达标准   s =! y%   
?kI-o0@O.  
 A (42)attributable profit 可归属利润   6@t4pML  
  A (43)audit 审计   ! ;x  
  A (44)audit report 审计报告   wWKC .N  
  A (45)auditing standards 审计准则   2G=Bav\n+  
  A (46)authorized share capital 额定股本   )!SVV~y  
  A (47)available hours 可用小时   5hUYxF20h8  
  A (48)avoidable costs 可避免成本 ;XMbjWc  
  B (49)back-to-back loan 易币贷款   RFU(wek  
  B (50)backflush accounting 倒退成本计算   {OL*E0  
  B (51)bad debts 坏帐   vQ#$.*Cvn  
  B (52)bad debts ratio 坏帐比率   gLa# y  
  B (53)bank charges 银行手续费   H [wJ; l  
  B (54)bank overdraft 银行透支   Py^F},?J  
  B (55)bank reconciliation 银行存款调节表   $W<H[k&(B  
  B (56)bank statement 银行对账单    Jx9S@L`  
  B (57)bankruptcy 破产   Og4 X3QG  
  B (58)basis of apportionment 分摊基础   KdHR.;*  
  B (59)batch 批量   7hZCh,O  
  B (60)batch costing 分批成本计算   e#(0af8A  
  B (61)beta factor B(市场)风险因素   cKEf- &~  
  B (62)bill 账单   MUh )  
  B (63)bill of exchange 汇票   BNw^ _j1  
  B (64)bill of landing 提单   #I|Vyufw  
  B (65)bill of materials 用料预计单   I\&..e0l  
  B (66)bill payable 应付票据   7L|w~l7R~  
  B (67)bill receivable 应收票据   |\TOSaZ  
  B (68)bin card 存货记录卡   : ~"^st_[!  
  B (69)bonus 红利   IHZ WNT2  
  B (70)book-keeping 薄记   MCD]n  
  B (71)Boston classification 波士顿分类   &PI}o  
  B (72)breakeven chart 保本图   (cAv :EKpo  
  B (73)breakeven point 保本点   rk*Igqf  
  B (74)breaking-down time 复位时间   p%EU,:I6  
  B (75)budget 预算   4(o: #9I  
  B (76)budget center 预算中心   }@J&yrqg  
  B (77)budget cost allowance 预算成本折让   Z $ Fh4  
  B (78)budget manual 预算手册   "IA[;+_"  
  B (79)budget period 预算期间   !MS z%QcO  
  B (80)budgetary control 预算控制   PX65Z|~>_  
  B (81)budgeted capacity 预算生产能力   [X ]\^   
  B (82)burden 制造费用   2+M(!FHfy  
  B (83)business center 经营中心   O@{ JB  
  B (84)business entity 营业个体   zNofI$U  
  B (85)business unit 经营单位   wv>Pn0cO  
 B (86)buy-out management 管理性购买产权   dE!{=u(!i  
  B (87)by-product 副产品 RXh0hD  
  C (88)called-up share capital 催缴股本   7Te`#"  
  C (89)capacity 生产能力   X+)68  
  C (90)capacity ratios 生产能力比率   $IX>o&S@|  
  C (91)capital 资本   SL" ;\[uI  
  C (92)capital assets pricing model资本资产计价模式   tQ_;UQlX  
  C (93)capital commitment 承诺资本   EGO;g^,  
  C (94)capital employed 已运用的资本   ^)<>5.%1''  
  C (95)capital expenditure 资本支出   [X0Wfb}{  
  C (96)capital expenditureauthorization 资本支出核准   ]`0(^)U &  
  C (97)capital expenditure control 资本支出控制   rVowHP  
  C (98)capital expenditure proposal资本支出申请   _m;0%]+  
  C (99)capital funding planning 资本基金筹集计划   %Js3Y9AL C  
  C (100)capital gain 资本收益   ; 29q  
  C (101)capital investment appraisal资本投资评估   ;ZPAnd:pb  
  C (102)capital maintenance 资本保全   o\vIYQ   
  C (103)capital resource planning 资本资源计划   q4@n pbx  
  C (104)capital surplus 资本盈余   O9wZx%<  
  C (105)capital turnover 资本周转率   3.U5Each-  
  C (106)card 记录卡   `=Pn{J aD  
  C (107)cash 现金   }WS%nQA  
  C (108)cash account 现金账户   o[q Kf  
  C (109)cash book 现金账薄   Yxz(g]  
  C (110)cash cow 金牛产品   h.>6>5$n  
  C (111)cash flow 现金流量   vNlYk  
  C (112)cash discounted 现金贴现   n F0$  
  C (113)cash flow budget 现金流量预算   =;!C7VS  
  C (114)cash flow statement 现金流量表   (`x6QiG!  
  C (115)cash ledger 现金分类账   CT+pkNC  
  C (116)cash limit 现金限额   |B<+Y<)f^  
  C (117)CCA 现时成本会计   QE[ETv  
  C (118)center 中心   | VPs5  
  C (119)changeover time 变更时间   #X'!wr|-  
  C (120)chartered entity 特许经济个体   x!fvSoHp  
  C (121)cheque 支票   yz8ZY,9  
  C (122)cheque register 支票登记薄   +RQl MAB  
  C (123)coin analysis 零钱分类   EpSVHD:*  
  C (124)classification 分类   u'M \m7  
  C (125)clock card 工时卡   ' Z:FGSwT  
  C (126)code 代码   T5?@'b8F6  
  C (127)commitment accounting 承诺确认会计   Q+'mBi}  
  C (128)common cost 共同成本   cdVh_"[  
  C (129)company limited byguarantee 有限担保责任公司   :\9E%/aAD  
C (130)company limited shares 股份有限公司   iI ji[>qz  
  C (131)competitive position 竞争能力状况   W(a31d  
  C (132)concept 概念   \M(0@#-$C  
  C (133)conglomerate 跨行业企业   0G ^73Z  
  C (134)consistency concept 一致性概念   J[2c[|[-  
  C (135)consolidated accounts 合并报表   zY_BnJ^  
  C (136)consolidation accounting 合并会计   T<Y^V  
  C (137)consortium 财团   ukb2[mb*u  
  C (138)contingency plan 应急计划   F+ qRC_C>O  
  C (139)contingent liabilities 或有负债   Wcd;B7OH  
  C (140)continuous operation 连续生产   U|VF zpJ  
  C (141)contra 抵消   B'"(qzE-kM  
  C (142)contract cost 合同成本   oV"#1lp*  
  C (143)contract costing 合同成本计算   eFS;+?bu  
  C (144)contribution 贡献毛益   H"lq!C`  
  C (145)contribution centre 贡献中心   19O /Q,9  
  C (146)contribution chart 贡献图   U86bn(9K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ':YFm  
  C (148)contribution to salesration 贡献毛益对销售比率   D]n9+!Ec1f  
  C (149)control 控制   ovJwo r  
  C (150)control account 控制帐户   a[d6@!  
  C (151)control limits 控制限度   @)=\q`vV  
  C (152)controllability concept 可控制概念   TY}9;QL:  
  C (153)controllable cost 可控制成本   jx B  
  C (154)conversion cost 加工成本   7(c7-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   k+ [V%[U  
  C (156)corporate appraisal 公司评估   2k}~"!e1  
  C (157)corporate planning 公司计划   \`3YE~7J/  
  C (158)corporate social reporting 公司社会报告   46`(u"RP  
  C (159)corporation 股份公司   K. [2u hB)  
  C (160)cost 成本   MNd8#01q`  
  C (161)cost account 成本帐户   iV<4#aBg  
  C (162)cost accounting 成本会计   I- oY@l`  
  C (163)cost accounting manual 成本手册   pJ)PVo\cV  
  C (164)cost accounts calendar 成本报表的日历时间   trD-qi  
  C (165)cost adjustment 成本调整   &Luq}^u  
  C (166)cost allocation 成本分配   :f<:>"<  
  C (167)cost apportionment 成本分摊   'MZX"t  
  C (168)cost attribution 成本归属   V*]cF=W[A  
  C (169)cost audit 成本审计   b5WtL+Z  
  C (170)cost behaviour 成本性态   x?T.ItW:K  
  C (171)cost benefit analysis 成本效益分析   \$;Q3t3  
  C (172)cost center 成本中心   pxC:VJ;  
  C (173)cost driver 成本动因
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