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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 O-[  
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  1.audit   审计 +80bG(I_  
  2.attestation   鉴证 `hdff0  
  3.credibility   可信赖程度 Qrt\bz h/}  
  4.audit of financial statements 财务报表审计 c?e-2Dp(  
  5.agreed-upon procedures 执行商定程序 lg8@^Pm$r;  
  6.high levels of assurance 高水平保证 !y B4;f$  
  7.compilation 编制 /,\U*'-  
  8.reliability 可靠性 >}\s-/  
  9.relevance 相关性 jU~ x^Y  
  10.professional skepticism 职业谨慎 2]I l:>n,  
  11.objectivity 客观性 dW%t ph  
  12. professional competence 专业胜任能力 EQ ee5}  
  13.Senior/CPA-in-charge 项目经理 T - _))  
  14.audit engagement letter 业务约定书 FR[I~unqD  
  15.recurring audit 连续审计 pZ}B/j  
  16.the client 委托人 g4b#U\D@)/  
  17.change CPA 更换注册会计 ,h*N9}xYTi  
  18.the existing CPA 现任注册会计师 l)*(UZ"  
  19.the successor CPA 后任注册会计师 %~x?C4L8  
  20.the preceding CPA前任注册会计师 W# ~7X  
  21.issue the audit report 出具审计报告 C#nT@;VO5  
  22.expert 专家  5{oc  
  23.the board of directors 董事会 n@x Q -v  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Jw8?o/1D@  
  25.assess material misstatement risks评估重大错报风险 gT0yI ;g]  
  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 eG1V:%3  
  27.a general knowledge of —— 初步了解―――的情况 "gJ.mhHX  
  28.a more knowledge of—— 进一步了解的情况 8-NycG&)  
  29.the prior year‘s working papers 以前年度工作底稿 :ujpLIjvVG  
  30.minutes of meeting 会议纪要 NS2vA>n8R  
  31.business risks 经营风险 ,|s*g'u  
  32.appropriateness 适当性 Te L&6F$  
  33.accounting estimate 会计估计 ^h$*7u"^y  
  34.management representations 管理层声明 L7;~4_M9.V  
  35.going concern assumption 持续经营假设 )xccs'H  
  36.audit plan 审计计划 :MY=Q]l  
  37.significant audit areas 重点审计领域 x<M::")5!V  
  38.error 错误 lYCvYe  
  39.fraud舞弊 ! #_2 ![  
  40.modified or additional procedures 修改或追加审计程序 erW2>^My  
  41.misappropriation of assets 侵占资产 Hp04apM:  
  42.transactions without substance 虚假交易 e}1Q+h\  
  43.unusual pressures 异常压力 ofV0L  
  44.the suspected noncompliance 涉嫌存在违法行为 84.L1|k  
  45.materialiy 重要性 >fzyD(>  
  46.exceed the materiality level 超过重要性水平 WM?- BIlT=  
  47.approach the materiality level 接近重要性水平 OQ hQ!6  
  48.an acceptably low level 可接受水平 <+g77NL  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Qgj# k  
  50.misstatements or omissions 错报或漏报 Ajm!;LA[jO  
  51.aggregate 总计 O^`EuaL  
  52.subsequent events 期后事项 G~8BND[."  
  53.adjust the financial statements 调整财务报表 pQBn8H| Y  
  54.perform additional audit procedures 实施追加的审计程序 (Fon!_$:  
  55.audit risk 审计风险 '*mZ/O-  
  56.detection risk 检查风险 q+\<%$:u  
  57.inappropriate audit opinion 不适当的审计意见 XJ\R'?j  
  58.material misstatement 重大的错报 cVW7I  
  59.tolerable misstatement 可容忍错报 e O\72? K  
  60.the acceptable level of detection risk 可接受的检查风险 F-wAQ:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,M.}Qak^  
  62.simall business 小规模企业 #4O4,F>e  
  63.accounting system 会计系统 > v%.q]E6n  
  64.test of control 控制测试 v,ZYh w  
  65.walk-through test 穿行测试 wpM2{NTP  
  66.communication 沟通 +FqD.=8  
  67.flow chart 流程图 r[i^tIv6As  
  68.reperformance of internal control 重新执行 rZ `1G  
  69.audit evidence 审计证据 I U"  
  70.substantive procedures 实质性程序 "ktuq\a@  
  71.assertions 认定 h'-4nu;*  
  72.esistence 存在 ?h&XIM(  
  73.occurrence 发生 o13jd NQ-  
  74.completeness 完整性 \L(cFjLIl  
  75.rights and obligations 权利和义务 l;_IH|A  
  76.valuation and allocation 计价和分摊  Fb(@i  
  77.cutoff 截止 F]yB=  
  78.accuracy 准确性 BA: x*(%~  
  79.classification 分类 1;$XX#7o  
  80.inspection 检查 n8<?<-2  
  81.supervision of counting 监盘 Fn@`Bi?#q  
  82.observation 观察 uKP4ur@1  
  83.confirmation 函证 iibG$?(  
  84.computation 计算 C*b[J  
  85.analytical procedures 分析程序 9Vm1q!lE  
  86.vouch 核对 RH;ulAD6(~  
  87.trace 追查 tJ6@Ot  
  88.audit sampling 审计抽样 t|>zke!'  
  89.error 误差 f"FFgQMkv  
  90.expected error 预期误差 a{T.U-0   
  91.population 总体 dR]-R/1|  
  92.sampling risk 抽样风险 E)$>t}$  
  93.non- sampling risk 非抽样风险 !{.CGpS ]  
  94.sampling unit 抽样单位 88osWo6rG  
  95.statistical sampling 统计抽样 W]oD(eZ  
  96.tolerable error 可容忍误差 Sk|e#{  
  97.the risk of under reliance 信赖不足风险 gQ{ #C'  
  98.the risk of over reliance 信赖过度风险 T"z<D+ pN  
  99.the risk of incorrect rejection 误拒风险 fQa*>**j;  
  100. the risk of incorrect acceptance 误受风险 Rsfb?${0G  
  101.working trial balance 试算平衡表 {h+8^   
  102.index and cross-referencing 索引和交叉索引 :Ph>\aG  
  103.cash receipt 现金收入 R|C`  
  104.cash disbursement 现金支出 |X8?B =  
  105.bank statement 银行对账单 FYYc+6n  
  106.bank reconciliation 银行存款余额调节表 ~-zTY&c_  
  107.balance sheet date 资产负债表日 skcyLIb  
  108.net realizable value 可变现净值 $CEdJ+0z  
  109.storeroom 仓库 bXnUz?1!d  
  110.sale invoice 销售发票 GM%OO)dO}  
  111.price list 价目表 ki'$P.v{$w  
  112.positive confirmation request 积极式询证函 \ZLi Y  
  113.negative confirmation request 消极式询证函 v@Uk% O/  
  114.purchase requisition 请购单 1<BKTMBq?{  
  115.receiving report 验收报告 {Ge{@1  
  116.gross margin 毛利 wN!\$i@E:  
  117.manufacturing overhead 制造费用 %1Q:{m  
  118.material requisition 领料单 h ~k<"  
  119.inventory-taking 存货盘点 /^.S nqk  
  120.bond certificate 债券 oFU:]+.+D  
  121.stock certificate 股票 =PRQ3/?5  
  122.audit report 审计报告 -"I$$C  
  123.entity 被审计单位 Da(k>vR@4  
  124.addressee of the audit report 审计报告的收件人 ez'NHodwk2  
  125.unqualified opinion 无保留意见 #<*.{"T  
  126.qualified opinion 保留意见 d&Nnp jH}c  
  127.disclaimer of opinion 无法表示意见 <YU?1y?V  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'v]0;~\mp>  
  A (2)absorbed overhead 已吸收制造费用 3}H{4]*%_  
  A (3)absorption costing 吸收成本计算 cz9J&Le>  
  A (4)account 账户,报表   +\T8`iCFB  
  A (5)accounting postulate 会计假设   |_TiF ;^  
  A (6)accounting series release 会计公告文件   RK!9(^Ja  
  A (7)accounting valuation 会计计价   l}uZxKuYx  
  A (8)account sale 承销清单 dS6 $  
  A (9)accountability concept 经营责任概念   i&:SWH=   
  A (10)accountancy 会计职业   [K3 te  
  A (11)accountant 会计师   <_xG)vwh.  
  A (12)accounting 会计   0/)2RmF  
  A (13)agency cost 代理成本   q2EDrZ  
  A (14)accounting bases 会计基础   MI `qzC*%  
  A (15)accounting manual 会计手册   ;|Mfq` s  
  A (16)accounting period 会计期间   ,m#  
  A (17)accounting policies 会计方针   KHAc!4lA  
  A (18)accounting rate of return 会计报酬率   1cK'B<5">]  
  A (19)accounting reference date 会计参照日   n2mO-ZXud  
  A (20)accounting reference period 会计参照期间   D0\>E}Y E  
  A (21)accrual concept 应计概念   ;TJpD0  
  A (22)accrual expenses 应计费用   Z<.&fZ^jS  
  A (23)acid test ration 速动比率(酸性测试比率)   O^MI073Q>t  
  A (24)acquisition 购置   [q?RJmB]  
  A (25)acquisition accounting 收购会计   9w=7A>.U  
  A (26)activity based accounting 作业基础成本计算   <r#FI8P;X  
  A (27)adjusting events 调整事项   oy8jc];SO  
  A (28)administrative expenses 行政管理费    V;%ug'j  
  A (29)advice note 发货通知   N\PdX$  
  A (30)amortization 摊销   r'*$'QY-N  
  A (31)analytical review 分析性检查   /i,n75/y?  
  A (32)annual equivalent cost 年度等量成本法   ZHNL ~=r}  
  A (33)annual report and accounts 年度报告和报表   mWv$eR  
  A (34)appraisal cost 检验成本   \n[kzi7  
  A (35)appropriation account 盈余分配账户   o.ZR5`.  
  A (36)articles of association 公司章程细则   n2K1X!E$  
  A (37)assets 资产   ,\6Vb*G|E>  
  A (38)assets cover 资产保障   t<UJR*R=L  
  A (39)asset value per share 每股资产价值   M^Sa{S*?  
  A (40)associated company 联营公司   M@xU59$@  
  A (41)attainable standard 可达标准   vIRT$W' O}  
i O$87!  
 A (42)attributable profit 可归属利润   Fx:38Ae  
  A (43)audit 审计   N9!L8BBaK  
  A (44)audit report 审计报告   _qa]T'8  
  A (45)auditing standards 审计准则   +.!D>U$)}  
  A (46)authorized share capital 额定股本   BH0m[9nU;  
  A (47)available hours 可用小时   r? /Uu &  
  A (48)avoidable costs 可避免成本 LI%dJ*-V  
  B (49)back-to-back loan 易币贷款   ]Ucw&B* @  
  B (50)backflush accounting 倒退成本计算   8s)b[Z5  
  B (51)bad debts 坏帐   S9Sgd&a9  
  B (52)bad debts ratio 坏帐比率   @5^&&4>N  
  B (53)bank charges 银行手续费   9O 'j+?(`@  
  B (54)bank overdraft 银行透支   #s{^fUN6  
  B (55)bank reconciliation 银行存款调节表   +4:eb)e  
  B (56)bank statement 银行对账单   o-rX4=T  
  B (57)bankruptcy 破产   F@?-^ E@  
  B (58)basis of apportionment 分摊基础   Or? )Nlg6x  
  B (59)batch 批量   *6?mZ*GYY  
  B (60)batch costing 分批成本计算   N (4H}2  
  B (61)beta factor B(市场)风险因素   8._uw A<[  
  B (62)bill 账单   VW\S>=O99  
  B (63)bill of exchange 汇票   n[Q(q[ULV  
  B (64)bill of landing 提单   q \@Zf}  
  B (65)bill of materials 用料预计单   VO0:4{-  
  B (66)bill payable 应付票据   %D4)Bqr  
  B (67)bill receivable 应收票据   M KfK9>a  
  B (68)bin card 存货记录卡   %&6Q Uv^  
  B (69)bonus 红利   @:?[R&`  
  B (70)book-keeping 薄记   O(/~cQ  
  B (71)Boston classification 波士顿分类   Tdcc<T  
  B (72)breakeven chart 保本图   m54>}  
  B (73)breakeven point 保本点   pWxk^qhe/  
  B (74)breaking-down time 复位时间   B $g\;$G  
  B (75)budget 预算   @S@VsgQ%3Z  
  B (76)budget center 预算中心   y^C5_w(^jZ  
  B (77)budget cost allowance 预算成本折让   }.A]= Ew  
  B (78)budget manual 预算手册   rn|]-^ku/  
  B (79)budget period 预算期间   !i t orSl  
  B (80)budgetary control 预算控制   K ) }1;  
  B (81)budgeted capacity 预算生产能力   F-s{#V1=  
  B (82)burden 制造费用   9E  ^!i  
  B (83)business center 经营中心   v^JzbO~|gj  
  B (84)business entity 营业个体   BzfR8mD  
  B (85)business unit 经营单位   fn,n'E]  
 B (86)buy-out management 管理性购买产权   Ikdj?"+O  
  B (87)by-product 副产品 [\W&  
  C (88)called-up share capital 催缴股本   cANt7  
  C (89)capacity 生产能力   KM;H '~PZi  
  C (90)capacity ratios 生产能力比率   `0qjaC  
  C (91)capital 资本   Pg8.RvmQ  
  C (92)capital assets pricing model资本资产计价模式   6=/sEzS'  
  C (93)capital commitment 承诺资本   uP* kvi:e  
  C (94)capital employed 已运用的资本   VNTbjn]  
  C (95)capital expenditure 资本支出   )Jjp^U3Ub  
  C (96)capital expenditureauthorization 资本支出核准   J!l/.:`6  
  C (97)capital expenditure control 资本支出控制   qHub+"2  
  C (98)capital expenditure proposal资本支出申请   nz3*s#k\-  
  C (99)capital funding planning 资本基金筹集计划   bJIYe ld  
  C (100)capital gain 资本收益   ~pZ0B#K J  
  C (101)capital investment appraisal资本投资评估   ,,u hEoH  
  C (102)capital maintenance 资本保全   i9L]h69r  
  C (103)capital resource planning 资本资源计划   1L*[ !QT4  
  C (104)capital surplus 资本盈余   KyNu8s k  
  C (105)capital turnover 资本周转率   n}UJ - \$  
  C (106)card 记录卡   , Wd=!if  
  C (107)cash 现金   J:Fq ip  
  C (108)cash account 现金账户   L ?/AKg  
  C (109)cash book 现金账薄   fM ID}S  
  C (110)cash cow 金牛产品   ms0V1`  
  C (111)cash flow 现金流量   Q#3}AO  
  C (112)cash discounted 现金贴现   Z;G*wM"  
  C (113)cash flow budget 现金流量预算   2OJlE) .  
  C (114)cash flow statement 现金流量表   s;I @En  
  C (115)cash ledger 现金分类账   7n#-3#_mG  
  C (116)cash limit 现金限额   \oWpyT _  
  C (117)CCA 现时成本会计   )8C` EPe  
  C (118)center 中心   JP Zp*5c6A  
  C (119)changeover time 变更时间   #//xOL3J  
  C (120)chartered entity 特许经济个体   HDV-qYD|O~  
  C (121)cheque 支票   w(V%EEk  
  C (122)cheque register 支票登记薄   j;`pAN('  
  C (123)coin analysis 零钱分类   #r#[&b  
  C (124)classification 分类   TBt5Nqks-  
  C (125)clock card 工时卡   #ELe W3 S}  
  C (126)code 代码   \OVFZ D  
  C (127)commitment accounting 承诺确认会计   (e'8>Pv  
  C (128)common cost 共同成本   8n5~K.;<  
  C (129)company limited byguarantee 有限担保责任公司   :6(\:  
C (130)company limited shares 股份有限公司   d'96$e o~  
  C (131)competitive position 竞争能力状况   [QxP9EC  
  C (132)concept 概念   w8X5kk   
  C (133)conglomerate 跨行业企业   4m< ]qw  
  C (134)consistency concept 一致性概念   @.7/lRr@bp  
  C (135)consolidated accounts 合并报表   )>1}I_1j)  
  C (136)consolidation accounting 合并会计   )IcSdS0@M  
  C (137)consortium 财团   <<01@Q <  
  C (138)contingency plan 应急计划   Ypzmc$Xfu  
  C (139)contingent liabilities 或有负债   oH w!~ c7  
  C (140)continuous operation 连续生产   i975)_X(  
  C (141)contra 抵消   HVus\s\&y%  
  C (142)contract cost 合同成本   %w^* 7Oi  
  C (143)contract costing 合同成本计算   :O413#8  
  C (144)contribution 贡献毛益   T */I4"  
  C (145)contribution centre 贡献中心   ^mq(j_E.  
  C (146)contribution chart 贡献图   fJr EDj4(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   gfK_g)'2U  
  C (148)contribution to salesration 贡献毛益对销售比率   ow \EL  
  C (149)control 控制   k{mBG9[z  
  C (150)control account 控制帐户   ML>M:Ik+  
  C (151)control limits 控制限度   ht%qjE  
  C (152)controllability concept 可控制概念   b[:,p?:@  
  C (153)controllable cost 可控制成本   >fYcr#i0[  
  C (154)conversion cost 加工成本   T^;b98*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^5s7mls  
  C (156)corporate appraisal 公司评估   !U% |pa  
  C (157)corporate planning 公司计划   )f$4: Pq  
  C (158)corporate social reporting 公司社会报告   Y#c439&  
  C (159)corporation 股份公司   KS8@A/f  
  C (160)cost 成本   kKlNhP(  
  C (161)cost account 成本帐户   68P'<|u?  
  C (162)cost accounting 成本会计    7V5c`:"  
  C (163)cost accounting manual 成本手册   nnn\  
  C (164)cost accounts calendar 成本报表的日历时间   hk=[v7  
  C (165)cost adjustment 成本调整   R|*0_!O:[  
  C (166)cost allocation 成本分配   A4,%l\di<  
  C (167)cost apportionment 成本分摊   [lML^CYQ  
  C (168)cost attribution 成本归属   bJn&Y  
  C (169)cost audit 成本审计   d(|?gN^  
  C (170)cost behaviour 成本性态   a!bW^?PcK  
  C (171)cost benefit analysis 成本效益分析   }kt%dDU  
  C (172)cost center 成本中心   ZY8.p  
  C (173)cost driver 成本动因
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