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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 Z}-Vf$O~  
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  1.audit   审计 Bn!$UUC  
  2.attestation   鉴证 bGorH=pb5R  
  3.credibility   可信赖程度 Znetzm=0  
  4.audit of financial statements 财务报表审计 8/K!SpM*d  
  5.agreed-upon procedures 执行商定程序 x"~~l  
  6.high levels of assurance 高水平保证 f  nI|  
  7.compilation 编制 IEyL];K  
  8.reliability 可靠性 1 E22R  
  9.relevance 相关性 3QpYmX<E  
  10.professional skepticism 职业谨慎 DS<  }@  
  11.objectivity 客观性 uPniLx\t:  
  12. professional competence 专业胜任能力 {aM<{_v  
  13.Senior/CPA-in-charge 项目经理 T 6~_Q}6  
  14.audit engagement letter 业务约定书 UQ4% Xp  
  15.recurring audit 连续审计 Pzb|t+"$  
  16.the client 委托人 Rar"B*b;$  
  17.change CPA 更换注册会计 ;*,f<  
  18.the existing CPA 现任注册会计师 mA{~Pp Sb  
  19.the successor CPA 后任注册会计师 ;>mCalwj  
  20.the preceding CPA前任注册会计师 mXXt'_"  
  21.issue the audit report 出具审计报告 w}CmfR  
  22.expert 专家 1 `KN]Nt  
  23.the board of directors 董事会 #Z5}2soA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M'!U<Y -  
  25.assess material misstatement risks评估重大错报风险 ^gFqRbuS  
  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 Q~Z=(rP20  
  27.a general knowledge of —— 初步了解―――的情况 z.}[m,oTF  
  28.a more knowledge of—— 进一步了解的情况 M2U&?V C!  
  29.the prior year‘s working papers 以前年度工作底稿 @9&P~mo/  
  30.minutes of meeting 会议纪要 }@r{?8Ru  
  31.business risks 经营风险 'KPASfC  
  32.appropriateness 适当性 Jn v@.  
  33.accounting estimate 会计估计 >fIk;6<{  
  34.management representations 管理层声明 ?:Bv iF);/  
  35.going concern assumption 持续经营假设 lvp8z) G  
  36.audit plan 审计计划 TFuR@KaBR  
  37.significant audit areas 重点审计领域 OaL\w D^  
  38.error 错误 \.g\Zib )  
  39.fraud舞弊  ;vb8G$  
  40.modified or additional procedures 修改或追加审计程序  kQ   
  41.misappropriation of assets 侵占资产 ,<2DL p%%D  
  42.transactions without substance 虚假交易 5K?}}Frrt`  
  43.unusual pressures 异常压力 Xb QlHfrS  
  44.the suspected noncompliance 涉嫌存在违法行为 o`.R!wm:W  
  45.materialiy 重要性 Q# EP|  
  46.exceed the materiality level 超过重要性水平 nF5qw>t#  
  47.approach the materiality level 接近重要性水平 3 LdQ]S  
  48.an acceptably low level 可接受水平 x1ztfJd  
  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 B*gdgM*`  
  50.misstatements or omissions 错报或漏报 q5 L51KP2  
  51.aggregate 总计 5cWw7V<m  
  52.subsequent events 期后事项 $u/E\l  
  53.adjust the financial statements 调整财务报表 [7 YPl9  
  54.perform additional audit procedures 实施追加的审计程序 t5lO'Ll*Q]  
  55.audit risk 审计风险 S'HnBn /  
  56.detection risk 检查风险 CwJDmz\tk  
  57.inappropriate audit opinion 不适当的审计意见 JBnK K  
  58.material misstatement 重大的错报 AO UL^$&  
  59.tolerable misstatement 可容忍错报 ] 7 _`]7p  
  60.the acceptable level of detection risk 可接受的检查风险 1$*%"5 a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Oq3A#6~  
  62.simall business 小规模企业 nQ GQWg`  
  63.accounting system 会计系统 sm$ (Y.N  
  64.test of control 控制测试 )3h^Y=43  
  65.walk-through test 穿行测试 K|oacOF9  
  66.communication 沟通 eu|j=mB   
  67.flow chart 流程图 v<fnB  
  68.reperformance of internal control 重新执行 07Ed fe  
  69.audit evidence 审计证据 a[2vjFf#C  
  70.substantive procedures 实质性程序 W14 Vm(`N  
  71.assertions 认定 6&bIXy  
  72.esistence 存在 [V 8{b{  
  73.occurrence 发生 jV8q)=}*)  
  74.completeness 完整性 ".dZn6"mI  
  75.rights and obligations 权利和义务 N D<HXO  
  76.valuation and allocation 计价和分摊 ` }3qhar  
  77.cutoff 截止 q{ /3V  
  78.accuracy 准确性 1@gguRF:  
  79.classification 分类 (8ht*b.5K  
  80.inspection 检查 [le)P$#z  
  81.supervision of counting 监盘 M?/jkc.8H  
  82.observation 观察 R=T qj,6  
  83.confirmation 函证 ^_ojR4  
  84.computation 计算 +78CvjG  
  85.analytical procedures 分析程序 <40rYr$/J  
  86.vouch 核对 IuZ) [*W  
  87.trace 追查 ^GBe)~MT  
  88.audit sampling 审计抽样 /cZ-tSC)o  
  89.error 误差 7u[j/l,  
  90.expected error 预期误差 eh[_~ >w  
  91.population 总体 XW?b\!@ $  
  92.sampling risk 抽样风险 )a3IQrf=  
  93.non- sampling risk 非抽样风险 ~8m=1)A{(  
  94.sampling unit 抽样单位 GQ_p-/p R  
  95.statistical sampling 统计抽样 ,E|m.  
  96.tolerable error 可容忍误差 $'pNp B#vH  
  97.the risk of under reliance 信赖不足风险 iVfgDo  
  98.the risk of over reliance 信赖过度风险 zX#%{#9  
  99.the risk of incorrect rejection 误拒风险 45&8weXO:'  
  100. the risk of incorrect acceptance 误受风险 %okzOKKX  
  101.working trial balance 试算平衡表 rDdzxrKg{  
  102.index and cross-referencing 索引和交叉索引 ^2wLxXO6  
  103.cash receipt 现金收入 :pRpv hm  
  104.cash disbursement 现金支出 Y4IGDY*  
  105.bank statement 银行对账单 A6oq.I0  
  106.bank reconciliation 银行存款余额调节表 }KD;0t4  
  107.balance sheet date 资产负债表日 L>Mpi$L  
  108.net realizable value 可变现净值 8J)xzp`*)  
  109.storeroom 仓库 3Oa*%kP+  
  110.sale invoice 销售发票 1&:@  
  111.price list 价目表 *z'yk*  
  112.positive confirmation request 积极式询证函 wDwH.~3!  
  113.negative confirmation request 消极式询证函 O@iu aeEW  
  114.purchase requisition 请购单 >\w&6 i~  
  115.receiving report 验收报告 y&_m 4Zw"  
  116.gross margin 毛利 @t1V o}c  
  117.manufacturing overhead 制造费用 `Bn=?9  
  118.material requisition 领料单 )f dE6  
  119.inventory-taking 存货盘点 k-*Mzm]kb  
  120.bond certificate 债券 RmI1`  
  121.stock certificate 股票 _73h<|0  
  122.audit report 审计报告 5( _6+'0  
  123.entity 被审计单位 C>Is1i^9  
  124.addressee of the audit report 审计报告的收件人 .qob_dRA  
  125.unqualified opinion 无保留意见 !6}O.Nu  
  126.qualified opinion 保留意见 u =gt<1U  
  127.disclaimer of opinion 无法表示意见 ]4 (?BJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0Aa`p3.)  
  A (2)absorbed overhead 已吸收制造费用 $ OVXk'cc  
  A (3)absorption costing 吸收成本计算 S-+M;@'Rl  
  A (4)account 账户,报表   TzBzEiANn  
  A (5)accounting postulate 会计假设   -=698h*  
  A (6)accounting series release 会计公告文件   bAr` E  
  A (7)accounting valuation 会计计价   YRlDX:oX~  
  A (8)account sale 承销清单 UofTl l)  
  A (9)accountability concept 经营责任概念   (Vg}Hh?p  
  A (10)accountancy 会计职业   V^Rkt%JY  
  A (11)accountant 会计师   6D;^uM2N  
  A (12)accounting 会计   s=Q(C[%I  
  A (13)agency cost 代理成本   E2B> b[  
  A (14)accounting bases 会计基础   8dK0o>|}  
  A (15)accounting manual 会计手册   *^ \FIUd  
  A (16)accounting period 会计期间   YxJD_R  
  A (17)accounting policies 会计方针   ?*r!{3T ,u  
  A (18)accounting rate of return 会计报酬率   hY<{t.ws  
  A (19)accounting reference date 会计参照日   x|eeRf|  
  A (20)accounting reference period 会计参照期间   X5g[ :QKP7  
  A (21)accrual concept 应计概念   BKU'`5`  
  A (22)accrual expenses 应计费用   *R % wUi  
  A (23)acid test ration 速动比率(酸性测试比率)   ,)~E>[=+  
  A (24)acquisition 购置   6aOp[-Le  
  A (25)acquisition accounting 收购会计   N]5m(@h  
  A (26)activity based accounting 作业基础成本计算   oojiJ~  
  A (27)adjusting events 调整事项   bXM/2Z?6  
  A (28)administrative expenses 行政管理费   G[idN3+#  
  A (29)advice note 发货通知   R|!B,b(  
  A (30)amortization 摊销   VSOz.g>  
  A (31)analytical review 分析性检查   q;AT>" =)  
  A (32)annual equivalent cost 年度等量成本法   *Dr5O9Y  
  A (33)annual report and accounts 年度报告和报表   em2_pq9q  
  A (34)appraisal cost 检验成本   wHsB,2H  
  A (35)appropriation account 盈余分配账户   !PUp>(  
  A (36)articles of association 公司章程细则   f"&Xr!b.h  
  A (37)assets 资产   UBO^EVJ  
  A (38)assets cover 资产保障   Ul Mi.;/^  
  A (39)asset value per share 每股资产价值   3}&ZOO   
  A (40)associated company 联营公司   -T/W:-M(  
  A (41)attainable standard 可达标准   8(X0 :  
IPA*-I57  
 A (42)attributable profit 可归属利润   !D.0 (J  
  A (43)audit 审计   TA}UY7v  
  A (44)audit report 审计报告   o4=Yu7L  
  A (45)auditing standards 审计准则   hv)7H)|l~]  
  A (46)authorized share capital 额定股本   6&2LWaWMo$  
  A (47)available hours 可用小时   "PpjoM ~  
  A (48)avoidable costs 可避免成本 lj&>cScC  
  B (49)back-to-back loan 易币贷款   {,O`rW_eS  
  B (50)backflush accounting 倒退成本计算   ecH/Wz1  
  B (51)bad debts 坏帐   nb dGt  
  B (52)bad debts ratio 坏帐比率   "EftN5?/  
  B (53)bank charges 银行手续费   f1+qXMs  
  B (54)bank overdraft 银行透支   J.M.L$  
  B (55)bank reconciliation 银行存款调节表   a}.Y!O&  
  B (56)bank statement 银行对账单   jOtX 60;  
  B (57)bankruptcy 破产   't>r sp+#  
  B (58)basis of apportionment 分摊基础   S-E++f9D~  
  B (59)batch 批量   ]jM^Z.mI+  
  B (60)batch costing 分批成本计算   9]_GNk-D  
  B (61)beta factor B(市场)风险因素   nbvkP  
  B (62)bill 账单   QV,E #(\5  
  B (63)bill of exchange 汇票   zJ& b|L  
  B (64)bill of landing 提单   ^>r^3C)_-  
  B (65)bill of materials 用料预计单   +p/1x'J  
  B (66)bill payable 应付票据   jv}=&d  
  B (67)bill receivable 应收票据   T'rjh"C&|  
  B (68)bin card 存货记录卡   #7z|mVzH  
  B (69)bonus 红利   vrrt@y  
  B (70)book-keeping 薄记   ]O!s 'lC  
  B (71)Boston classification 波士顿分类   dhR(_  
  B (72)breakeven chart 保本图   Z}cIA87U  
  B (73)breakeven point 保本点   RLKj u;u  
  B (74)breaking-down time 复位时间   P%o44|[][  
  B (75)budget 预算   {tzxA_  
  B (76)budget center 预算中心   Mz|L-62  
  B (77)budget cost allowance 预算成本折让   <]#o*_aFP  
  B (78)budget manual 预算手册   dl/X."iv!  
  B (79)budget period 预算期间   A_r<QYq0|  
  B (80)budgetary control 预算控制   -ID!pTvW  
  B (81)budgeted capacity 预算生产能力   dm^H5D/A  
  B (82)burden 制造费用   !7` [i  
  B (83)business center 经营中心   I($,9|9F  
  B (84)business entity 营业个体   `facFt[\  
  B (85)business unit 经营单位   ujx-jIhT_  
 B (86)buy-out management 管理性购买产权   cCng5Nq,c  
  B (87)by-product 副产品 |>s v8/!  
  C (88)called-up share capital 催缴股本   x1DVD!0~{  
  C (89)capacity 生产能力    ~u/@rqF  
  C (90)capacity ratios 生产能力比率   NV!4(_~  
  C (91)capital 资本   9A;6x$s  
  C (92)capital assets pricing model资本资产计价模式   9.Ap~Ay.  
  C (93)capital commitment 承诺资本   DPPS?~Pq  
  C (94)capital employed 已运用的资本   %aLCH\e  
  C (95)capital expenditure 资本支出   IvSn>o  
  C (96)capital expenditureauthorization 资本支出核准   G\mKCaI8  
  C (97)capital expenditure control 资本支出控制   S:s 3EM  
  C (98)capital expenditure proposal资本支出申请   '?}R4w|)  
  C (99)capital funding planning 资本基金筹集计划   0!IPcZjY7  
  C (100)capital gain 资本收益   MuSaK %  
  C (101)capital investment appraisal资本投资评估   <$C<Ba?;?  
  C (102)capital maintenance 资本保全   .;%q/hP  
  C (103)capital resource planning 资本资源计划   y*KC*/'"  
  C (104)capital surplus 资本盈余   a2 >[0_E  
  C (105)capital turnover 资本周转率   )H+h ;U  
  C (106)card 记录卡   .v7`$(T  
  C (107)cash 现金   o_:Qk;t  
  C (108)cash account 现金账户   Zi3T~:0p:  
  C (109)cash book 现金账薄   >r:X~XnRUj  
  C (110)cash cow 金牛产品   =5_y<0`4  
  C (111)cash flow 现金流量   }@*I+\W/  
  C (112)cash discounted 现金贴现   y$h"ty{g  
  C (113)cash flow budget 现金流量预算   rys<-i(  
  C (114)cash flow statement 现金流量表   C*j9Iaj  
  C (115)cash ledger 现金分类账   iwkJ~(5z  
  C (116)cash limit 现金限额   GXEcpc08  
  C (117)CCA 现时成本会计   f#mx:Q.7I  
  C (118)center 中心   V(I7*_ZFl  
  C (119)changeover time 变更时间   1*#bfeoM  
  C (120)chartered entity 特许经济个体   {|p"; uJ  
  C (121)cheque 支票   ,]U[W  
  C (122)cheque register 支票登记薄   h+xA?[ c=  
  C (123)coin analysis 零钱分类   4[_L=zD  
  C (124)classification 分类   r+TK5|ke  
  C (125)clock card 工时卡   e7's)C>/'  
  C (126)code 代码   :Fo4O'UC  
  C (127)commitment accounting 承诺确认会计   EJ8I[(  
  C (128)common cost 共同成本   `+fk `5Y  
  C (129)company limited byguarantee 有限担保责任公司   <4sj@C  
C (130)company limited shares 股份有限公司   R%W@~o\p]  
  C (131)competitive position 竞争能力状况   rkq)&l=ny  
  C (132)concept 概念   . o"<N  
  C (133)conglomerate 跨行业企业   ?to1rFrU  
  C (134)consistency concept 一致性概念   Y^X:vI  
  C (135)consolidated accounts 合并报表   >Pyc[_j  
  C (136)consolidation accounting 合并会计   z[Z2H5[  
  C (137)consortium 财团   &! OGIYC(  
  C (138)contingency plan 应急计划   A~XOK;sB  
  C (139)contingent liabilities 或有负债   Kc-4W6?$  
  C (140)continuous operation 连续生产   1h{>[ 'L  
  C (141)contra 抵消   >.n;mk  
  C (142)contract cost 合同成本   5<^'Cy  
  C (143)contract costing 合同成本计算   EM=xd~H  
  C (144)contribution 贡献毛益   44Q9* ."  
  C (145)contribution centre 贡献中心   g?gqkoI  
  C (146)contribution chart 贡献图   ,FY-d$3)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   yz8-&4YRNd  
  C (148)contribution to salesration 贡献毛益对销售比率   )ib7K1GJ  
  C (149)control 控制   O%prD}x  
  C (150)control account 控制帐户   {&0mK"z_  
  C (151)control limits 控制限度   ] ZDTn  
  C (152)controllability concept 可控制概念   zw ,-.fmM#  
  C (153)controllable cost 可控制成本   F G3Sk!O6  
  C (154)conversion cost 加工成本   @+$cZ3,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B% 2L1T=  
  C (156)corporate appraisal 公司评估   -E}>h[;qZ  
  C (157)corporate planning 公司计划   NWb} OXK/  
  C (158)corporate social reporting 公司社会报告   xM%`K P.8X  
  C (159)corporation 股份公司   wy YtpW  
  C (160)cost 成本   _/ct=  
  C (161)cost account 成本帐户   MSK'2+1T@g  
  C (162)cost accounting 成本会计   5St`@  
  C (163)cost accounting manual 成本手册   rAM *\=  
  C (164)cost accounts calendar 成本报表的日历时间   Ny.*G@&  
  C (165)cost adjustment 成本调整   _Q)d+Fl  
  C (166)cost allocation 成本分配   m$,cH>E  
  C (167)cost apportionment 成本分摊   RZW$!tyI=  
  C (168)cost attribution 成本归属   {x7=;-  
  C (169)cost audit 成本审计   Sf=F cb  
  C (170)cost behaviour 成本性态   Y~:}l9Qs  
  C (171)cost benefit analysis 成本效益分析   9LH=3Qt  
  C (172)cost center 成本中心   I/Sv"X6E  
  C (173)cost driver 成本动因
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