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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
RvYew!n  
@bfaAh~   
注会《审计》英语常用词汇 6\OSIxJZ F  
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  1.audit   审计 $C,f>^1  
  2.attestation   鉴证 qECc[)B  
  3.credibility   可信赖程度 b;9v.MZ4>g  
  4.audit of financial statements 财务报表审计 ;T-i+_  
  5.agreed-upon procedures 执行商定程序 .<rL2`C[c  
  6.high levels of assurance 高水平保证 q qS-0U2  
  7.compilation 编制 ]$y"|xqR  
  8.reliability 可靠性 *=~ 9?  
  9.relevance 相关性 \EUc17  
  10.professional skepticism 职业谨慎 f!xIMIl)+  
  11.objectivity 客观性 >(`|oD`,Y  
  12. professional competence 专业胜任能力 #wx0xQ~,J  
  13.Senior/CPA-in-charge 项目经理 7.8ukAud  
  14.audit engagement letter 业务约定书 &tLg}7?iB  
  15.recurring audit 连续审计 !i.`m-J*  
  16.the client 委托人 :*1|ERGoay  
  17.change CPA 更换注册会计 *ZKfyn$+~  
  18.the existing CPA 现任注册会计师 $hg W>e  
  19.the successor CPA 后任注册会计师 _d A-{  
  20.the preceding CPA前任注册会计师 (^eE8j/K  
  21.issue the audit report 出具审计报告 Ds&)0Iwf  
  22.expert 专家 YPf&y"E&H  
  23.the board of directors 董事会 kS/Zb3  
  24.knowledge of the entity‘ s business 了解被审计单位情况  J@(*(oQb  
  25.assess material misstatement risks评估重大错报风险 W%Br%VQJ  
  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 O0WzDD  
  27.a general knowledge of —— 初步了解―――的情况 JQQD~J1)E  
  28.a more knowledge of—— 进一步了解的情况 <IK8 Ucp  
  29.the prior year‘s working papers 以前年度工作底稿 wgkh} b   
  30.minutes of meeting 会议纪要 ]1abz:  
  31.business risks 经营风险 9)aXLM4Y  
  32.appropriateness 适当性 < ynm A  
  33.accounting estimate 会计估计 7 82NiVed  
  34.management representations 管理层声明 7EQ |p  
  35.going concern assumption 持续经营假设 .;/@k%>   
  36.audit plan 审计计划 /LPSI^l!m  
  37.significant audit areas 重点审计领域 ]Ny.  gu  
  38.error 错误 :g+R}TR[i  
  39.fraud舞弊 A}H)ojG'v  
  40.modified or additional procedures 修改或追加审计程序 [AE ]0cO@  
  41.misappropriation of assets 侵占资产 !_l W#fe R  
  42.transactions without substance 虚假交易 afG b}8 Q9  
  43.unusual pressures 异常压力 n&FN?"I/]  
  44.the suspected noncompliance 涉嫌存在违法行为 KB *[b  
  45.materialiy 重要性 -;Cl0O%  
  46.exceed the materiality level 超过重要性水平 Ax=Rb B"  
  47.approach the materiality level 接近重要性水平 )h2wwq0]  
  48.an acceptably low level 可接受水平 p`33`25  
  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 s8S^77  
  50.misstatements or omissions 错报或漏报 S[X bb=n  
  51.aggregate 总计 ~iEH?J%i1r  
  52.subsequent events 期后事项 5<,}^4wWZ  
  53.adjust the financial statements 调整财务报表 NnrX64|0  
  54.perform additional audit procedures 实施追加的审计程序 HWVWl~FA  
  55.audit risk 审计风险 bYgrKz@uK  
  56.detection risk 检查风险 f o4j^,`  
  57.inappropriate audit opinion 不适当的审计意见 + :iNoDz  
  58.material misstatement 重大的错报 224I%x.,  
  59.tolerable misstatement 可容忍错报 4SY]Q[  
  60.the acceptable level of detection risk 可接受的检查风险 w KXKc\r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 WP2|0ib  
  62.simall business 小规模企业 3MNo&0M9  
  63.accounting system 会计系统 RfEmkb<9Z  
  64.test of control 控制测试 J@p[v3W  
  65.walk-through test 穿行测试 Mf/zSQk+  
  66.communication 沟通 0)yvyQ5  
  67.flow chart 流程图 PZeVjL?E  
  68.reperformance of internal control 重新执行 ~Q>97%  
  69.audit evidence 审计证据 Ol{)U;, `  
  70.substantive procedures 实质性程序 `[VoW2CLH+  
  71.assertions 认定 Y.[^3  
  72.esistence 存在 8iqx*8}  
  73.occurrence 发生 ]\ sBl  
  74.completeness 完整性 `fY~Lv{4d_  
  75.rights and obligations 权利和义务 ?`,Xb.NA$K  
  76.valuation and allocation 计价和分摊 0Evmq3,9  
  77.cutoff 截止 T AwA)Zg  
  78.accuracy 准确性 3oE *86  
  79.classification 分类 6_^ u}me  
  80.inspection 检查 ,DXNq`24  
  81.supervision of counting 监盘 BqCBH!^x  
  82.observation 观察 QVb @/  
  83.confirmation 函证 }yK_2zak5i  
  84.computation 计算 jiC;*]n  
  85.analytical procedures 分析程序 NVcL9"ht*@  
  86.vouch 核对 '7u#uL,pa1  
  87.trace 追查  H.'MQ  
  88.audit sampling 审计抽样 b@/z^ k{%  
  89.error 误差 {%N*AxkvId  
  90.expected error 预期误差 ZV,n-M =  
  91.population 总体 CP]BSyim'  
  92.sampling risk 抽样风险 C.}Z5BwS  
  93.non- sampling risk 非抽样风险 )l\BZndf  
  94.sampling unit 抽样单位 >e>Q'g{  
  95.statistical sampling 统计抽样 !3kyPoq+  
  96.tolerable error 可容忍误差 g$EjIHb  
  97.the risk of under reliance 信赖不足风险 Q<;f-9q @  
  98.the risk of over reliance 信赖过度风险 8ooj)  
  99.the risk of incorrect rejection 误拒风险 _;G"{e.=  
  100. the risk of incorrect acceptance 误受风险 }f;Zx)!  
  101.working trial balance 试算平衡表 iNT1lk  
  102.index and cross-referencing 索引和交叉索引 O-U_Zx0zd  
  103.cash receipt 现金收入 &t+03c8g!  
  104.cash disbursement 现金支出 Me`jh8(K\6  
  105.bank statement 银行对账单 V\r 5  
  106.bank reconciliation 银行存款余额调节表 k$i76r  
  107.balance sheet date 资产负债表日 ( T VzYm y  
  108.net realizable value 可变现净值 5A>W;Q\ 4  
  109.storeroom 仓库 eeoIf4]  
  110.sale invoice 销售发票 S^c5  
  111.price list 价目表 *h-_   
  112.positive confirmation request 积极式询证函 rPv+eM" >  
  113.negative confirmation request 消极式询证函 1Ty{k^%  
  114.purchase requisition 请购单 kK16+`\+  
  115.receiving report 验收报告 0>)(' Kv  
  116.gross margin 毛利 _E{SGbCCi  
  117.manufacturing overhead 制造费用 i(a2FKLy  
  118.material requisition 领料单 KNic$:i  
  119.inventory-taking 存货盘点 di "rvw;R  
  120.bond certificate 债券 HZ>Xm6DnC5  
  121.stock certificate 股票 ]mn(lK  
  122.audit report 审计报告 V2^(qpM!  
  123.entity 被审计单位 .o]vj Nrd/  
  124.addressee of the audit report 审计报告的收件人 :eo2t>zF-<  
  125.unqualified opinion 无保留意见 VWI|`O.w  
  126.qualified opinion 保留意见 DCACj-f  
  127.disclaimer of opinion 无法表示意见 i jg'X#E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   lo,?mj%M  
  A (2)absorbed overhead 已吸收制造费用 51*o&:eim  
  A (3)absorption costing 吸收成本计算 5$`i)}:s  
  A (4)account 账户,报表   |z<E%`u%  
  A (5)accounting postulate 会计假设   >/.-N  
  A (6)accounting series release 会计公告文件   %F3M\)jU  
  A (7)accounting valuation 会计计价   ;4z6="<Y  
  A (8)account sale 承销清单 _Su? VxU  
  A (9)accountability concept 经营责任概念   G)?VC^Q  
  A (10)accountancy 会计职业   CKNC"Y*X  
  A (11)accountant 会计师   :K#'?tH  
  A (12)accounting 会计   NJ/6_e  
  A (13)agency cost 代理成本   &DYHkG  
  A (14)accounting bases 会计基础   1ZJP.T`  
  A (15)accounting manual 会计手册   xx )egy_  
  A (16)accounting period 会计期间   w-Y-;*S  
  A (17)accounting policies 会计方针   _bHmcK  
  A (18)accounting rate of return 会计报酬率   HC@E&t  
  A (19)accounting reference date 会计参照日   razVO]]E  
  A (20)accounting reference period 会计参照期间   ;_@u@$=~  
  A (21)accrual concept 应计概念   jQFAlO(E':  
  A (22)accrual expenses 应计费用   )V*Z|,#no  
  A (23)acid test ration 速动比率(酸性测试比率)   6#MIt:#  
  A (24)acquisition 购置   y[UTuFv~Q  
  A (25)acquisition accounting 收购会计   ;sE;l7  
  A (26)activity based accounting 作业基础成本计算   jqPQ= X  
  A (27)adjusting events 调整事项   GPy+\P`  
  A (28)administrative expenses 行政管理费   $VvL  
  A (29)advice note 发货通知   < S:SIaf0  
  A (30)amortization 摊销   :EJ+#  
  A (31)analytical review 分析性检查   @/@#,+  
  A (32)annual equivalent cost 年度等量成本法   t|0Zpp;  
  A (33)annual report and accounts 年度报告和报表   T\eOrWt/  
  A (34)appraisal cost 检验成本   t7pe)i,)  
  A (35)appropriation account 盈余分配账户   Ms ;:+JI  
  A (36)articles of association 公司章程细则   6J9^:gXW~  
  A (37)assets 资产   Ob$| IH 8.  
  A (38)assets cover 资产保障   3R1v0  
  A (39)asset value per share 每股资产价值   8%S5Fc #am  
  A (40)associated company 联营公司   &> tmzlww  
  A (41)attainable standard 可达标准   *.#d '~+  
)mT{w9u  
 A (42)attributable profit 可归属利润   })#6 BN  
  A (43)audit 审计   v) mO"\  
  A (44)audit report 审计报告   `rzgC \  
  A (45)auditing standards 审计准则   Nih8(pbe  
  A (46)authorized share capital 额定股本   7dhip  
  A (47)available hours 可用小时   BUqe~E|I  
  A (48)avoidable costs 可避免成本 "q5Tw+KCfu  
  B (49)back-to-back loan 易币贷款   x9)^0Hbo  
  B (50)backflush accounting 倒退成本计算   Tp2` eY5  
  B (51)bad debts 坏帐   'te4mY}  
  B (52)bad debts ratio 坏帐比率   oswS<t{Z  
  B (53)bank charges 银行手续费   ~1jSz-s  
  B (54)bank overdraft 银行透支   tn&~~G~#  
  B (55)bank reconciliation 银行存款调节表   [1K\ _  
  B (56)bank statement 银行对账单   *^e06xc:  
  B (57)bankruptcy 破产   bq#*XCt#  
  B (58)basis of apportionment 分摊基础   |dcRDOTe  
  B (59)batch 批量   9(g?{6v|  
  B (60)batch costing 分批成本计算   P~/Gla k  
  B (61)beta factor B(市场)风险因素   2{:bv~*I0F  
  B (62)bill 账单   \ws<W 7  
  B (63)bill of exchange 汇票   ;WxE0Q:!~  
  B (64)bill of landing 提单   V +j58Wuf  
  B (65)bill of materials 用料预计单   #/a>dK  
  B (66)bill payable 应付票据   |giV<Sj  
  B (67)bill receivable 应收票据   4n_f7'GZg  
  B (68)bin card 存货记录卡   =oz$uD}?  
  B (69)bonus 红利   <\l@`x96"D  
  B (70)book-keeping 薄记   #\U;,r  
  B (71)Boston classification 波士顿分类   p2s*'dab7  
  B (72)breakeven chart 保本图   BM9J/24  
  B (73)breakeven point 保本点   ;K]6/Wt  
  B (74)breaking-down time 复位时间   h8OmO5/H  
  B (75)budget 预算   Gxx:<`[ON  
  B (76)budget center 预算中心   b3]QH h/  
  B (77)budget cost allowance 预算成本折让   uf4C+ci  
  B (78)budget manual 预算手册   `R]B<gp  
  B (79)budget period 预算期间   Y|$3 %t  
  B (80)budgetary control 预算控制   VX#4Gh,~N  
  B (81)budgeted capacity 预算生产能力   z2 p@d1  
  B (82)burden 制造费用   Qz6Ry\u  
  B (83)business center 经营中心   Dg(882#_  
  B (84)business entity 营业个体   #;,dk(URo  
  B (85)business unit 经营单位   E{+V_.tlu  
 B (86)buy-out management 管理性购买产权   cYHHCaCS  
  B (87)by-product 副产品 Z<+Ip j&  
  C (88)called-up share capital 催缴股本   }Jfi"L  
  C (89)capacity 生产能力   yv1Z*wTpO  
  C (90)capacity ratios 生产能力比率   v53qpqc  
  C (91)capital 资本   #'s}=i}y"C  
  C (92)capital assets pricing model资本资产计价模式   7L68voC@U  
  C (93)capital commitment 承诺资本   }&|S8:   
  C (94)capital employed 已运用的资本   X 633.]+  
  C (95)capital expenditure 资本支出   it?l! ~  
  C (96)capital expenditureauthorization 资本支出核准   Ps=OL\i  
  C (97)capital expenditure control 资本支出控制   6yZ!K  
  C (98)capital expenditure proposal资本支出申请   DLMM1 A  
  C (99)capital funding planning 资本基金筹集计划   <*I%U]  
  C (100)capital gain 资本收益    }?^V9K-  
  C (101)capital investment appraisal资本投资评估   T#&tf^;  
  C (102)capital maintenance 资本保全   CF"u8yE  
  C (103)capital resource planning 资本资源计划   c ~j")o  
  C (104)capital surplus 资本盈余   )y8 u+5^  
  C (105)capital turnover 资本周转率   8bl&-F `  
  C (106)card 记录卡   F/1B>2$`  
  C (107)cash 现金   (vL-Z[ M!  
  C (108)cash account 现金账户   7Uy49cs,  
  C (109)cash book 现金账薄   ^B)iBf Z  
  C (110)cash cow 金牛产品   t\& u  
  C (111)cash flow 现金流量   w=]id'`?q  
  C (112)cash discounted 现金贴现   ~{- zj  
  C (113)cash flow budget 现金流量预算   H<6TN^   
  C (114)cash flow statement 现金流量表   .v<Q-P\8/  
  C (115)cash ledger 现金分类账   ~ti{na4W<  
  C (116)cash limit 现金限额   Q#+y}pOLP  
  C (117)CCA 现时成本会计   0|mF /  
  C (118)center 中心   >SS YYy  
  C (119)changeover time 变更时间   ~cHpA;x9<^  
  C (120)chartered entity 特许经济个体   RE*;_DF  
  C (121)cheque 支票   u/W  
  C (122)cheque register 支票登记薄   ~o"VZp  
  C (123)coin analysis 零钱分类   ShFC@)<lJ  
  C (124)classification 分类   V)HX+D>  
  C (125)clock card 工时卡   .aJ\^Fx  
  C (126)code 代码   % Q| >t~  
  C (127)commitment accounting 承诺确认会计   PWU8 9YXp  
  C (128)common cost 共同成本   _wvSLu<q  
  C (129)company limited byguarantee 有限担保责任公司   i6)7)^nG  
C (130)company limited shares 股份有限公司   x+1Cs$E;  
  C (131)competitive position 竞争能力状况   s+9q`k^  
  C (132)concept 概念   uU+R,P0  
  C (133)conglomerate 跨行业企业   xV]eEOiLM  
  C (134)consistency concept 一致性概念   AC`4n|,zJ;  
  C (135)consolidated accounts 合并报表   }ZPO^4H;-  
  C (136)consolidation accounting 合并会计   /E(319u_  
  C (137)consortium 财团   k5s8s@  
  C (138)contingency plan 应急计划   M}jF-z  
  C (139)contingent liabilities 或有负债   A:{PPjs%LA  
  C (140)continuous operation 连续生产   {\HEUIa]w  
  C (141)contra 抵消   2>bTcud>  
  C (142)contract cost 合同成本   4$HU=]b6Tf  
  C (143)contract costing 合同成本计算   6I5,PB  
  C (144)contribution 贡献毛益   OC(S"&D  
  C (145)contribution centre 贡献中心   ? zFeP6C  
  C (146)contribution chart 贡献图   4<P=wK=a8X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fMGL1VN  
  C (148)contribution to salesration 贡献毛益对销售比率   d<x7* OW)  
  C (149)control 控制   rt5FecX\  
  C (150)control account 控制帐户   $ NNd4d*  
  C (151)control limits 控制限度   r8]y1 Om<  
  C (152)controllability concept 可控制概念   y,D@[*~Xb  
  C (153)controllable cost 可控制成本   q\0CS>.  
  C (154)conversion cost 加工成本   0[\^Y<ec  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   k PuY[~i%  
  C (156)corporate appraisal 公司评估   Z>9uVBE02  
  C (157)corporate planning 公司计划   G&eRhif  
  C (158)corporate social reporting 公司社会报告   x%J4A+kU  
  C (159)corporation 股份公司   2hD(zUSy  
  C (160)cost 成本   ]j=Eof%Rc  
  C (161)cost account 成本帐户   H%`$@U>  
  C (162)cost accounting 成本会计   uItzFX*   
  C (163)cost accounting manual 成本手册   r4X0. mPY*  
  C (164)cost accounts calendar 成本报表的日历时间   D9hV`fA  
  C (165)cost adjustment 成本调整   8ClOd<I  
  C (166)cost allocation 成本分配   *9XKkR<r  
  C (167)cost apportionment 成本分摊   o#p{0y  
  C (168)cost attribution 成本归属   "L?h@8sa  
  C (169)cost audit 成本审计   eUY/H1  
  C (170)cost behaviour 成本性态   lKtA.{(  
  C (171)cost benefit analysis 成本效益分析   <%_7%  
  C (172)cost center 成本中心   5o v F$qn  
  C (173)cost driver 成本动因
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