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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 Kpg]b"9.R  
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  1.audit   审计 7Kfh:0Ihhy  
  2.attestation   鉴证 +g(QF   
  3.credibility   可信赖程度 9%|!+!j  
  4.audit of financial statements 财务报表审计 <J\z6+,4E  
  5.agreed-upon procedures 执行商定程序 8!1vsEqv  
  6.high levels of assurance 高水平保证 ZZ#S\*  
  7.compilation 编制 %{axoG d  
  8.reliability 可靠性 iJU]|t  
  9.relevance 相关性 h&&ufF]D  
  10.professional skepticism 职业谨慎 Nb-;D)W;B  
  11.objectivity 客观性 QD<f) JZK  
  12. professional competence 专业胜任能力 EiSS_Lc  
  13.Senior/CPA-in-charge 项目经理 ~qs 97'  
  14.audit engagement letter 业务约定书 -r[l{ce  
  15.recurring audit 连续审计 rlgp1>89  
  16.the client 委托人 LEG y1L  
  17.change CPA 更换注册会计 VGkwrS;+I  
  18.the existing CPA 现任注册会计师 N\rbnr  
  19.the successor CPA 后任注册会计师 +Ibcc8Qud  
  20.the preceding CPA前任注册会计师 g$~ktr+%  
  21.issue the audit report 出具审计报告 IF<pT)  
  22.expert 专家 @jX[Ho0W'  
  23.the board of directors 董事会 >Is Rd  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L'.7V ~b{  
  25.assess material misstatement risks评估重大错报风险 ml\A)8O]j/  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .cjSgK1  
  27.a general knowledge of —— 初步了解―――的情况 ,@Xl?  
  28.a more knowledge of—— 进一步了解的情况 .hXxh)F  
  29.the prior year‘s working papers 以前年度工作底稿 ,F]Y,"x:  
  30.minutes of meeting 会议纪要 }O-|b#Q  
  31.business risks 经营风险 ;mu^WIj  
  32.appropriateness 适当性 V0XQG}  
  33.accounting estimate 会计估计 ,,OO2EgZ`  
  34.management representations 管理层声明 O)n"a\ LD  
  35.going concern assumption 持续经营假设 CtfI&rb[  
  36.audit plan 审计计划 ~J)_S' #  
  37.significant audit areas 重点审计领域 h@&& .S`B  
  38.error 错误 '(r/@%=U  
  39.fraud舞弊 e<#t]V  
  40.modified or additional procedures 修改或追加审计程序 OW ;]= k/(  
  41.misappropriation of assets 侵占资产 To.CY^M  
  42.transactions without substance 虚假交易 )l~:P uvh  
  43.unusual pressures 异常压力 &]iiBp#2  
  44.the suspected noncompliance 涉嫌存在违法行为 +iY.YV  
  45.materialiy 重要性 Yxp.`  
  46.exceed the materiality level 超过重要性水平 m r&nB  
  47.approach the materiality level 接近重要性水平 /I(IT=kp  
  48.an acceptably low level 可接受水平 8>%:MS"  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9Ra*bP ]1  
  50.misstatements or omissions 错报或漏报 Bvb.N$G  
  51.aggregate 总计 Dk[m)]w\  
  52.subsequent events 期后事项 ] 3nka$wA*  
  53.adjust the financial statements 调整财务报表 @9Rg g9r  
  54.perform additional audit procedures 实施追加的审计程序 yY+)IU.  
  55.audit risk 审计风险 YMb\v4  
  56.detection risk 检查风险 -PPH]?],  
  57.inappropriate audit opinion 不适当的审计意见 M{w[hV  
  58.material misstatement 重大的错报 lV<2+Is  
  59.tolerable misstatement 可容忍错报 4>x]v!d  
  60.the acceptable level of detection risk 可接受的检查风险 ;6P #V`u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e=e^;K4  
  62.simall business 小规模企业 6aRPm%  
  63.accounting system 会计系统 TrD2:N}dI  
  64.test of control 控制测试 845a%A$  
  65.walk-through test 穿行测试 o_R<7o/d|  
  66.communication 沟通 Z\c^CN  
  67.flow chart 流程图 Xf o3fW)s  
  68.reperformance of internal control 重新执行 oe$&X&  
  69.audit evidence 审计证据 d nRbt{`jP  
  70.substantive procedures 实质性程序 )lh48Ag0t;  
  71.assertions 认定 q% *-4GP  
  72.esistence 存在 #e)A  
  73.occurrence 发生 nE;^xMOK!  
  74.completeness 完整性 A@M%}h  
  75.rights and obligations 权利和义务 P5-1z&9O  
  76.valuation and allocation 计价和分摊 M uz+j.0  
  77.cutoff 截止 q=Xda0c  
  78.accuracy 准确性 j=c=Pe"?u  
  79.classification 分类 3h N?l :/b  
  80.inspection 检查 D_kz'0^|  
  81.supervision of counting 监盘 nwSujD  
  82.observation 观察 d^b(Uo=$  
  83.confirmation 函证 cC@.&  
  84.computation 计算 tf<}%4G  
  85.analytical procedures 分析程序 P5;n(E(19  
  86.vouch 核对 V}=%/OY?  
  87.trace 追查 2yB)2n#ut  
  88.audit sampling 审计抽样 S\wh *'Y  
  89.error 误差 SUGB)vEa  
  90.expected error 预期误差 _%M+!Ltz  
  91.population 总体 $r>$ u  
  92.sampling risk 抽样风险 vl}fC@%WRI  
  93.non- sampling risk 非抽样风险 $U . >]i  
  94.sampling unit 抽样单位 EY+/ foP  
  95.statistical sampling 统计抽样 PH!^ww6  
  96.tolerable error 可容忍误差 'DLgOUvh  
  97.the risk of under reliance 信赖不足风险 Qk`ykTS!  
  98.the risk of over reliance 信赖过度风险 3jR>   
  99.the risk of incorrect rejection 误拒风险 "&9L  
  100. the risk of incorrect acceptance 误受风险 R{6~7<m.  
  101.working trial balance 试算平衡表 7 k:w3M  
  102.index and cross-referencing 索引和交叉索引 o4Ny9s  
  103.cash receipt 现金收入 H|UGR ~&  
  104.cash disbursement 现金支出 `3wzOMgJ  
  105.bank statement 银行对账单 y&A 0}>a:d  
  106.bank reconciliation 银行存款余额调节表 }253Q!f  
  107.balance sheet date 资产负债表日 ~%gO+qD  
  108.net realizable value 可变现净值 x{'3eJ^8  
  109.storeroom 仓库 [B0]%!hFw  
  110.sale invoice 销售发票 F R57F(31  
  111.price list 价目表 BIJlU(aF  
  112.positive confirmation request 积极式询证函 rHSA5.[1P  
  113.negative confirmation request 消极式询证函 _U Q|I|V#  
  114.purchase requisition 请购单 J~jxmh  
  115.receiving report 验收报告 *HC[LM  
  116.gross margin 毛利 TK! D=M  
  117.manufacturing overhead 制造费用 fS@V`"O6  
  118.material requisition 领料单 HLL:nczj  
  119.inventory-taking 存货盘点 D6Q6yNE  
  120.bond certificate 债券 ng0tNifZ;  
  121.stock certificate 股票 xbTvv>' U  
  122.audit report 审计报告 `S)*(s? T  
  123.entity 被审计单位 9sQ #v-+Yx  
  124.addressee of the audit report 审计报告的收件人 hwD;1n  
  125.unqualified opinion 无保留意见 PQ0l<]Y  
  126.qualified opinion 保留意见 T> < Vw  
  127.disclaimer of opinion 无法表示意见 r}>q*yx:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :Qc[>:N  
  A (2)absorbed overhead 已吸收制造费用 ^i;y2c  
  A (3)absorption costing 吸收成本计算 Q:v9C ^7  
  A (4)account 账户,报表   tMy<MO)Ei  
  A (5)accounting postulate 会计假设   XT "-   
  A (6)accounting series release 会计公告文件   -O~ V4004  
  A (7)accounting valuation 会计计价   \h{M\bSIEa  
  A (8)account sale 承销清单 U??T>  
  A (9)accountability concept 经营责任概念   hRc.^"q9  
  A (10)accountancy 会计职业   h=x{ 3P;B  
  A (11)accountant 会计师   SWq5=h  
  A (12)accounting 会计   5YG %\  
  A (13)agency cost 代理成本   ~#]$YoQ&O  
  A (14)accounting bases 会计基础   VX'cFqrK3  
  A (15)accounting manual 会计手册   ;)c 4  
  A (16)accounting period 会计期间   #Rw9 Iy4  
  A (17)accounting policies 会计方针   }Ghh%]  
  A (18)accounting rate of return 会计报酬率   2a,l;o$2&  
  A (19)accounting reference date 会计参照日   H)@f_pfj(  
  A (20)accounting reference period 会计参照期间   cUDo}Yu  
  A (21)accrual concept 应计概念   IncHY?ud<  
  A (22)accrual expenses 应计费用   fGf C[DuY  
  A (23)acid test ration 速动比率(酸性测试比率)   +`(,1L1  
  A (24)acquisition 购置   =QG0:z)K<v  
  A (25)acquisition accounting 收购会计    "d3qUk  
  A (26)activity based accounting 作业基础成本计算   jmkVolz  
  A (27)adjusting events 调整事项   vR*TW   
  A (28)administrative expenses 行政管理费   zZh\e,*  
  A (29)advice note 发货通知   3W#f Fy  
  A (30)amortization 摊销   &pk&8_=f  
  A (31)analytical review 分析性检查   BIK^<_?+ZU  
  A (32)annual equivalent cost 年度等量成本法   9$iDK$%  
  A (33)annual report and accounts 年度报告和报表   4UV6'X)V  
  A (34)appraisal cost 检验成本   WF&?OHf2  
  A (35)appropriation account 盈余分配账户   7j//x Tr}a  
  A (36)articles of association 公司章程细则   7%7 \2!0J}  
  A (37)assets 资产   2y;J 11\  
  A (38)assets cover 资产保障   O9/7?"l"  
  A (39)asset value per share 每股资产价值   H}f} Y8J{  
  A (40)associated company 联营公司   ?*K{1Ghf  
  A (41)attainable standard 可达标准   H% &e[PU  
F?jFFw im  
 A (42)attributable profit 可归属利润   m .':5  
  A (43)audit 审计   ]hC6PKJU  
  A (44)audit report 审计报告   id=:J7!QU  
  A (45)auditing standards 审计准则   7w A.:$  
  A (46)authorized share capital 额定股本   3{/Y&/\"'^  
  A (47)available hours 可用小时   c 0/vB  
  A (48)avoidable costs 可避免成本 ,JVW n>s  
  B (49)back-to-back loan 易币贷款   6$*\%  
  B (50)backflush accounting 倒退成本计算   WKDa]({k%  
  B (51)bad debts 坏帐   Yg<4}l."  
  B (52)bad debts ratio 坏帐比率   '^# =,+ A  
  B (53)bank charges 银行手续费   QGkMT +A  
  B (54)bank overdraft 银行透支   +T,Yf/^Fn  
  B (55)bank reconciliation 银行存款调节表   jSKhWxL;'  
  B (56)bank statement 银行对账单   -&UP[Mq  
  B (57)bankruptcy 破产   !$1'q~sO  
  B (58)basis of apportionment 分摊基础   W_\~CntyZ  
  B (59)batch 批量   %j7HIxZh  
  B (60)batch costing 分批成本计算   L2$`S'UW  
  B (61)beta factor B(市场)风险因素   /ZpwJc`e  
  B (62)bill 账单   lBN1OL[N  
  B (63)bill of exchange 汇票   M&q3xo"w  
  B (64)bill of landing 提单   ynQ+yW74Z  
  B (65)bill of materials 用料预计单   $bd tiD  
  B (66)bill payable 应付票据   ;+6TZqklQ  
  B (67)bill receivable 应收票据   hP$v,"$  
  B (68)bin card 存货记录卡   4 >2g&);B  
  B (69)bonus 红利   O_bgrXg6x  
  B (70)book-keeping 薄记   &'{?Y;A  
  B (71)Boston classification 波士顿分类   QY}1i .f  
  B (72)breakeven chart 保本图   W}0cM9 g  
  B (73)breakeven point 保本点   Z+EN]02|  
  B (74)breaking-down time 复位时间   gfU@`A_N"  
  B (75)budget 预算   =e j'5m($3  
  B (76)budget center 预算中心   K'tckJ #%  
  B (77)budget cost allowance 预算成本折让   ^{+,j}V_H  
  B (78)budget manual 预算手册   Mb +  
  B (79)budget period 预算期间   9~Ve}NB#z&  
  B (80)budgetary control 预算控制   P"k`h=>!4  
  B (81)budgeted capacity 预算生产能力   {S*:pG:+q  
  B (82)burden 制造费用   +`_Km5=  
  B (83)business center 经营中心   wrJ:jTh  
  B (84)business entity 营业个体   PS\n0  
  B (85)business unit 经营单位   }(-2a*Z;Y  
 B (86)buy-out management 管理性购买产权   u ^}R]:n  
  B (87)by-product 副产品 x=jS=3$8  
  C (88)called-up share capital 催缴股本   XaH%i~}3  
  C (89)capacity 生产能力   T>e4Og"?  
  C (90)capacity ratios 生产能力比率   AC& }8w[>u  
  C (91)capital 资本   GL- r;  
  C (92)capital assets pricing model资本资产计价模式   < X&{6xu  
  C (93)capital commitment 承诺资本   ~Q36lR  
  C (94)capital employed 已运用的资本   BH+@!H3 hf  
  C (95)capital expenditure 资本支出   |',$5!:0O  
  C (96)capital expenditureauthorization 资本支出核准   hDAxX= FM  
  C (97)capital expenditure control 资本支出控制   V3] Z~@  
  C (98)capital expenditure proposal资本支出申请   cq-UVk"Gl  
  C (99)capital funding planning 资本基金筹集计划   6Q}WX[| tQ  
  C (100)capital gain 资本收益   /QT"5fxKJ  
  C (101)capital investment appraisal资本投资评估   S{.G=O  
  C (102)capital maintenance 资本保全   +,$ SZO]  
  C (103)capital resource planning 资本资源计划   l:?w{'i$  
  C (104)capital surplus 资本盈余   W:V:Ej7 h  
  C (105)capital turnover 资本周转率   c(5r  
  C (106)card 记录卡   ~o?(O1QY  
  C (107)cash 现金   E%tGwbi7  
  C (108)cash account 现金账户   n$z+g>~N  
  C (109)cash book 现金账薄   $<QOMfY>  
  C (110)cash cow 金牛产品   oBqWIXM  
  C (111)cash flow 现金流量   <+iL@'SgF  
  C (112)cash discounted 现金贴现   KM o]J1o  
  C (113)cash flow budget 现金流量预算   .*_uXQ  
  C (114)cash flow statement 现金流量表   p.50BcDg  
  C (115)cash ledger 现金分类账   y)%CNH)*x  
  C (116)cash limit 现金限额   . v L4@_  
  C (117)CCA 现时成本会计   !`$xN~_  
  C (118)center 中心   C!%\cy%Xj  
  C (119)changeover time 变更时间   6r3.%V.&  
  C (120)chartered entity 特许经济个体   Q`* v|Lp  
  C (121)cheque 支票   3|qT.QR`Z  
  C (122)cheque register 支票登记薄   \ =(r6X  
  C (123)coin analysis 零钱分类   kl/eJN'S  
  C (124)classification 分类    WPnw  
  C (125)clock card 工时卡   M,V~oc5  
  C (126)code 代码   ZT'VF~  
  C (127)commitment accounting 承诺确认会计   )CAEqP  
  C (128)common cost 共同成本   ~E J+<[/  
  C (129)company limited byguarantee 有限担保责任公司   YB&b_On,f  
C (130)company limited shares 股份有限公司   |MEu"pY)  
  C (131)competitive position 竞争能力状况   gZ b +m  
  C (132)concept 概念   WVa#nU^  
  C (133)conglomerate 跨行业企业   qzbpLV|  
  C (134)consistency concept 一致性概念   @_ Q  
  C (135)consolidated accounts 合并报表   ~0 5p+F)  
  C (136)consolidation accounting 合并会计   aUVJ\ ;V  
  C (137)consortium 财团   E]<Ce;Vj  
  C (138)contingency plan 应急计划   kafRuO~$  
  C (139)contingent liabilities 或有负债   3LK]VuZE  
  C (140)continuous operation 连续生产   P_{jZ}y(  
  C (141)contra 抵消   g4"0:^/  
  C (142)contract cost 合同成本   oI2YJ2?Je8  
  C (143)contract costing 合同成本计算   VP\'p1a  
  C (144)contribution 贡献毛益   #MwNyZ  
  C (145)contribution centre 贡献中心   4x;vn8 yh  
  C (146)contribution chart 贡献图   @s[Vtw%f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U|2*.''+Q  
  C (148)contribution to salesration 贡献毛益对销售比率   S, g/2k*  
  C (149)control 控制   yCt,-mz!z  
  C (150)control account 控制帐户   w!8xZu  
  C (151)control limits 控制限度   d@u)'AY%/  
  C (152)controllability concept 可控制概念   Vy6A]U\%  
  C (153)controllable cost 可控制成本   C>bd HB7  
  C (154)conversion cost 加工成本   iJH;OV;P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Fr xi m  
  C (156)corporate appraisal 公司评估   a9<&|L <  
  C (157)corporate planning 公司计划   nS`DI92I  
  C (158)corporate social reporting 公司社会报告   <ic%c/mN  
  C (159)corporation 股份公司   'tRaF  
  C (160)cost 成本   wy)I6`v  
  C (161)cost account 成本帐户   9"%ot=)  
  C (162)cost accounting 成本会计   Ait3KIJ9  
  C (163)cost accounting manual 成本手册   _ U%fD|t  
  C (164)cost accounts calendar 成本报表的日历时间   D%k`udz<  
  C (165)cost adjustment 成本调整   E,fG<X{  
  C (166)cost allocation 成本分配   $&>z`bAS>  
  C (167)cost apportionment 成本分摊   kCoTz"Z-  
  C (168)cost attribution 成本归属   2S`D7R#6s  
  C (169)cost audit 成本审计   J#L"kz  
  C (170)cost behaviour 成本性态   ,cg%t9  
  C (171)cost benefit analysis 成本效益分析   L(Ffa(i  
  C (172)cost center 成本中心   &-s/F`  
  C (173)cost driver 成本动因
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