论坛风格切换切换到宽版
  • 2774阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
*i:8g(  
<HN+pi  
注会《审计》英语常用词汇 {k-_+#W"  
F~ \ONO5  
UXdc'i g  
  1.audit   审计 x$n.\`f0  
  2.attestation   鉴证 p V  u[  
  3.credibility   可信赖程度 ?YZgH>7"  
  4.audit of financial statements 财务报表审计 8Q<Nl=g>'  
  5.agreed-upon procedures 执行商定程序 !&g_hmnIF  
  6.high levels of assurance 高水平保证 Ax;?~v4Z  
  7.compilation 编制 A:GqR;;"x>  
  8.reliability 可靠性 ?QJx!'Y,p  
  9.relevance 相关性 hZL!%sL7  
  10.professional skepticism 职业谨慎 K{/i2^4  
  11.objectivity 客观性 d v[.u{#tP  
  12. professional competence 专业胜任能力 zF[Xem  
  13.Senior/CPA-in-charge 项目经理 R+(f~ j'  
  14.audit engagement letter 业务约定书 oST)E5X;7  
  15.recurring audit 连续审计 )V[j~uOU)]  
  16.the client 委托人  aY(s &  
  17.change CPA 更换注册会计 R3lZ|rxv:  
  18.the existing CPA 现任注册会计师 ~K3Lbd| r  
  19.the successor CPA 后任注册会计师 "U4c'iW  
  20.the preceding CPA前任注册会计师 j y5[K.  
  21.issue the audit report 出具审计报告 [m h>N$  
  22.expert 专家 jLI1Ed  
  23.the board of directors 董事会 ]1d)jWG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2#lpIj  
  25.assess material misstatement risks评估重大错报风险 ]w;t0Bk  
  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 bO/r1W  
  27.a general knowledge of —— 初步了解―――的情况 @S}j =k  
  28.a more knowledge of—— 进一步了解的情况 Ua 6O~,\  
  29.the prior year‘s working papers 以前年度工作底稿 mHju$d  
  30.minutes of meeting 会议纪要  ArAe=m!u  
  31.business risks 经营风险 3?"gfw W  
  32.appropriateness 适当性 1R~$m  
  33.accounting estimate 会计估计 '[F`!X  
  34.management representations 管理层声明 E=,5%>C0#%  
  35.going concern assumption 持续经营假设 OF']-  
  36.audit plan 审计计划 3MHpP5C  
  37.significant audit areas 重点审计领域 zx=eqN@! @  
  38.error 错误 U= f9b]Y  
  39.fraud舞弊 BV>9U5  
  40.modified or additional procedures 修改或追加审计程序 ?zutU w/m  
  41.misappropriation of assets 侵占资产 mkyYs[  
  42.transactions without substance 虚假交易 ^$O(oE(D  
  43.unusual pressures 异常压力 8\' tfHL  
  44.the suspected noncompliance 涉嫌存在违法行为  XA;PWl5!  
  45.materialiy 重要性 dO1 m  
  46.exceed the materiality level 超过重要性水平 l9eTghLi  
  47.approach the materiality level 接近重要性水平 [u K,.G  
  48.an acceptably low level 可接受水平 _zM?"16I}  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 YQ d($  
  50.misstatements or omissions 错报或漏报 r`6f  
  51.aggregate 总计 O4oN)  
  52.subsequent events 期后事项 SUMfebW5  
  53.adjust the financial statements 调整财务报表 Ay qs~&{  
  54.perform additional audit procedures 实施追加的审计程序 %pOz%v~  
  55.audit risk 审计风险 YB4 ZI  
  56.detection risk 检查风险 ;0oL*d[1Z  
  57.inappropriate audit opinion 不适当的审计意见 |&WYu,QQ4  
  58.material misstatement 重大的错报 2D"my]FnF  
  59.tolerable misstatement 可容忍错报 f~P YK  
  60.the acceptable level of detection risk 可接受的检查风险 4 5.g;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R,PN?aj  
  62.simall business 小规模企业 E8sM`2z5  
  63.accounting system 会计系统 &o t^+uVH  
  64.test of control 控制测试 LsIZeL^  
  65.walk-through test 穿行测试 ]3*w3Y!XK  
  66.communication 沟通 5cQ]vb  
  67.flow chart 流程图 R-Lpgi<a"  
  68.reperformance of internal control 重新执行 = E_i  
  69.audit evidence 审计证据 z$%8'  
  70.substantive procedures 实质性程序 k}<H  
  71.assertions 认定 -YQS\@?  
  72.esistence 存在 s-WZ3g  
  73.occurrence 发生 8i73iTg(  
  74.completeness 完整性 j1{`}\e  
  75.rights and obligations 权利和义务 kn>qX{W  
  76.valuation and allocation 计价和分摊 DIQ30(MS  
  77.cutoff 截止 Jf7H;ZM<  
  78.accuracy 准确性 Y)]VlV!`  
  79.classification 分类 F{ vT^/  
  80.inspection 检查 Y&=DjKoVh  
  81.supervision of counting 监盘 MYara;k  
  82.observation 观察 Z|a*"@5_  
  83.confirmation 函证 &4WA/'>R  
  84.computation 计算 $X)|`$#pL#  
  85.analytical procedures 分析程序 Y_y!$jd(N  
  86.vouch 核对 By7lSbj  
  87.trace 追查 vS5}OV  
  88.audit sampling 审计抽样 JP\jhkn  
  89.error 误差 :EHk]Hkz  
  90.expected error 预期误差 RXAE jzf   
  91.population 总体 C,> n  
  92.sampling risk 抽样风险 JLWm9c+UTG  
  93.non- sampling risk 非抽样风险  8(K:2  
  94.sampling unit 抽样单位 1:T"jsWw  
  95.statistical sampling 统计抽样 !f AvxR  
  96.tolerable error 可容忍误差 #M  w70@6  
  97.the risk of under reliance 信赖不足风险 L6nsVL&  
  98.the risk of over reliance 信赖过度风险 wY\,b*x  
  99.the risk of incorrect rejection 误拒风险 *(r9c(xa  
  100. the risk of incorrect acceptance 误受风险 N@<-R<s^  
  101.working trial balance 试算平衡表 Il@K8?H@  
  102.index and cross-referencing 索引和交叉索引 X}3?k<m  
  103.cash receipt 现金收入 Jg'#IM  
  104.cash disbursement 现金支出 /O.q4p  
  105.bank statement 银行对账单 _I'k&R  
  106.bank reconciliation 银行存款余额调节表 AtHkz|sl  
  107.balance sheet date 资产负债表日 RfvvX$  
  108.net realizable value 可变现净值 'Bt!X^  
  109.storeroom 仓库 b}Im>n!  
  110.sale invoice 销售发票 AdDR<IW  
  111.price list 价目表 8irTGA  
  112.positive confirmation request 积极式询证函 bg0ix"  
  113.negative confirmation request 消极式询证函 V[WZ#u-p  
  114.purchase requisition 请购单 rf+}J_  
  115.receiving report 验收报告 'M?ptu?f  
  116.gross margin 毛利 Gb[J3:.  
  117.manufacturing overhead 制造费用 FYC]^D  
  118.material requisition 领料单 =<9Mv+Ry8  
  119.inventory-taking 存货盘点 i}>EGmv m  
  120.bond certificate 债券 .HY,'oC.  
  121.stock certificate 股票 4,QA {v  
  122.audit report 审计报告 Ipz U=+ h  
  123.entity 被审计单位 o M@%2M_O(  
  124.addressee of the audit report 审计报告的收件人 {*hGe_^  
  125.unqualified opinion 无保留意见 525^/d6v  
  126.qualified opinion 保留意见 0VJHE~Bgi  
  127.disclaimer of opinion 无法表示意见 @zw&-b:qI  
  128.adverse opinion 否定意见
e"sv_$*  
sEw ?349Bz  
A (1)ABC 作业基础成本计算   0;`FS /[(f  
  A (2)absorbed overhead 已吸收制造费用 fYZd:3VdC  
  A (3)absorption costing 吸收成本计算 DU*qhW`X  
  A (4)account 账户,报表   qPDRB.K|}  
  A (5)accounting postulate 会计假设   T&S=/cRBK}  
  A (6)accounting series release 会计公告文件   ;QG8@ms|  
  A (7)accounting valuation 会计计价   oIj/V|ByK  
  A (8)account sale 承销清单 tNZZCdB  
  A (9)accountability concept 经营责任概念   c(8>oeKyD  
  A (10)accountancy 会计职业   X[w]aJnAr  
  A (11)accountant 会计师   DTi^* Wj  
  A (12)accounting 会计   5HbJE'  
  A (13)agency cost 代理成本   oLlfqV,|L\  
  A (14)accounting bases 会计基础   JCZ&TK  
  A (15)accounting manual 会计手册    rB(Q)N  
  A (16)accounting period 会计期间   8>vNa   
  A (17)accounting policies 会计方针   rWO#h{  
  A (18)accounting rate of return 会计报酬率   >N`, 3;Z  
  A (19)accounting reference date 会计参照日   4C:dkaDq]  
  A (20)accounting reference period 会计参照期间   /s(PFN8#Y  
  A (21)accrual concept 应计概念   ;&?ITV  
  A (22)accrual expenses 应计费用   ' MyJw*%b]  
  A (23)acid test ration 速动比率(酸性测试比率)   SZtSUt(ss  
  A (24)acquisition 购置   lQ [JA[  
  A (25)acquisition accounting 收购会计   Ty!V)i  
  A (26)activity based accounting 作业基础成本计算   dR,a0+!  
  A (27)adjusting events 调整事项   qOyS8tA.H  
  A (28)administrative expenses 行政管理费   eo!+UFZbY  
  A (29)advice note 发货通知   "J}B lB  
  A (30)amortization 摊销   91a);d  
  A (31)analytical review 分析性检查   TOq xl  
  A (32)annual equivalent cost 年度等量成本法   ,@N.v?p>  
  A (33)annual report and accounts 年度报告和报表   ~Lu,jLKL=[  
  A (34)appraisal cost 检验成本   4RQ38%> >j  
  A (35)appropriation account 盈余分配账户   %%wngiz\  
  A (36)articles of association 公司章程细则   0&&P+adk  
  A (37)assets 资产   l.}gWN9-  
  A (38)assets cover 资产保障   T I ZkN6  
  A (39)asset value per share 每股资产价值   l9y%@7  
  A (40)associated company 联营公司   ,gkWksl9  
  A (41)attainable standard 可达标准   ">fRM=fl  
<X1[j9Qtv0  
 A (42)attributable profit 可归属利润   oc-o>H  
  A (43)audit 审计   K6~')9 Q  
  A (44)audit report 审计报告   >E,/|K*  
  A (45)auditing standards 审计准则   bgInIe  
  A (46)authorized share capital 额定股本   > -fXn  
  A (47)available hours 可用小时   "4*QA0 As  
  A (48)avoidable costs 可避免成本 Xh~oDnP  
  B (49)back-to-back loan 易币贷款   F?y C=  
  B (50)backflush accounting 倒退成本计算   9(KffnE^  
  B (51)bad debts 坏帐   IL*MB;0>  
  B (52)bad debts ratio 坏帐比率   9/#b1NGv  
  B (53)bank charges 银行手续费   >Bm>/%2  
  B (54)bank overdraft 银行透支   wmP[\^c%$j  
  B (55)bank reconciliation 银行存款调节表   zrtbk~v8y  
  B (56)bank statement 银行对账单   Ut2x4$9  
  B (57)bankruptcy 破产   n2F*a  
  B (58)basis of apportionment 分摊基础   M&/e*Ta5  
  B (59)batch 批量   :}v:=ck  
  B (60)batch costing 分批成本计算   f,@~@f X  
  B (61)beta factor B(市场)风险因素   `soQp2h-  
  B (62)bill 账单   $VxuaOTyVZ  
  B (63)bill of exchange 汇票   A u )%w  
  B (64)bill of landing 提单   |IWm:[H3  
  B (65)bill of materials 用料预计单   $7Lcn9 ?G  
  B (66)bill payable 应付票据   xkaed  
  B (67)bill receivable 应收票据   .e S* F  
  B (68)bin card 存货记录卡   {N-*eV9#  
  B (69)bonus 红利   bG)6p05Oa  
  B (70)book-keeping 薄记   Q6[h;lzGV  
  B (71)Boston classification 波士顿分类   n 2(\pQKm  
  B (72)breakeven chart 保本图   k@9q5lu;T  
  B (73)breakeven point 保本点   ]b^bc2:  
  B (74)breaking-down time 复位时间   j8t_-sU9 i  
  B (75)budget 预算   7H[.o~\  
  B (76)budget center 预算中心   _p+q)#.W  
  B (77)budget cost allowance 预算成本折让   2l8z/o7v  
  B (78)budget manual 预算手册   /-3)^R2H  
  B (79)budget period 预算期间   DsiyN:o'+  
  B (80)budgetary control 预算控制   baf@"P9@\A  
  B (81)budgeted capacity 预算生产能力   {JcMJZ3  
  B (82)burden 制造费用   Pv8AWQQJ  
  B (83)business center 经营中心   CT{ X$N  
  B (84)business entity 营业个体   OadGwa\:s  
  B (85)business unit 经营单位   00A2[gO9  
 B (86)buy-out management 管理性购买产权   V4%7Xj  
  B (87)by-product 副产品 Tr HUM4  
  C (88)called-up share capital 催缴股本   K5d>{c  
  C (89)capacity 生产能力   ^`(3X  
  C (90)capacity ratios 生产能力比率   y;LZX-Z-  
  C (91)capital 资本   _3_o/I  
  C (92)capital assets pricing model资本资产计价模式   IBv9xP]BZ  
  C (93)capital commitment 承诺资本   s3gT6  
  C (94)capital employed 已运用的资本   <UJ5n) }"\  
  C (95)capital expenditure 资本支出   @,q<][q  
  C (96)capital expenditureauthorization 资本支出核准   O@KAh5EB  
  C (97)capital expenditure control 资本支出控制   $D#eD.  
  C (98)capital expenditure proposal资本支出申请   XZPq4(,9}  
  C (99)capital funding planning 资本基金筹集计划   /57)y_ \  
  C (100)capital gain 资本收益   |Iq\ZX%q  
  C (101)capital investment appraisal资本投资评估   zDA;FKZPp  
  C (102)capital maintenance 资本保全   WAh{*$Rpl  
  C (103)capital resource planning 资本资源计划   ljj}X JQ  
  C (104)capital surplus 资本盈余   locf6%2g~  
  C (105)capital turnover 资本周转率   p4wXsOQ}  
  C (106)card 记录卡    0GiL(e|  
  C (107)cash 现金   @X0$X+]E*8  
  C (108)cash account 现金账户   <UO'&?G  
  C (109)cash book 现金账薄   I78huYAYA  
  C (110)cash cow 金牛产品   p< jM%fbZk  
  C (111)cash flow 现金流量   lA7\c#  
  C (112)cash discounted 现金贴现   r}])V[V  
  C (113)cash flow budget 现金流量预算   e@crM'R7Lo  
  C (114)cash flow statement 现金流量表   yi3Cd@t({{  
  C (115)cash ledger 现金分类账   '${xZrzmt  
  C (116)cash limit 现金限额   IqmoWn3  
  C (117)CCA 现时成本会计   Gcu?xG{  
  C (118)center 中心   D7b] ;Nf\  
  C (119)changeover time 变更时间   IH '&W  
  C (120)chartered entity 特许经济个体   . [\S=K|/  
  C (121)cheque 支票   H!dg(d^  
  C (122)cheque register 支票登记薄   skn];%[v\  
  C (123)coin analysis 零钱分类   5J8U] :Y)  
  C (124)classification 分类   =P<7tsSuoK  
  C (125)clock card 工时卡   cYp]zn+6  
  C (126)code 代码   SdBo sB3v>  
  C (127)commitment accounting 承诺确认会计   ibskce{H  
  C (128)common cost 共同成本   'I roQ M  
  C (129)company limited byguarantee 有限担保责任公司   IHtNaN )  
C (130)company limited shares 股份有限公司   ]l4# KI@  
  C (131)competitive position 竞争能力状况   ue{0X\[P<  
  C (132)concept 概念   VKp4FiI6  
  C (133)conglomerate 跨行业企业   ^< O=<tN\  
  C (134)consistency concept 一致性概念   }*I:0"WH  
  C (135)consolidated accounts 合并报表   x*uQBNf=  
  C (136)consolidation accounting 合并会计   E%6}p++  
  C (137)consortium 财团   %) 8 UyZG  
  C (138)contingency plan 应急计划   |/-H:\5  
  C (139)contingent liabilities 或有负债   !r*Ogv[  
  C (140)continuous operation 连续生产   %-eags~sUC  
  C (141)contra 抵消   Fm3B8Int  
  C (142)contract cost 合同成本   H$i4OQ2  
  C (143)contract costing 合同成本计算   VdV18-ea  
  C (144)contribution 贡献毛益   _+hf.[""  
  C (145)contribution centre 贡献中心   y0D="2)  
  C (146)contribution chart 贡献图   \vvV=iw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   m#a0HH  
  C (148)contribution to salesration 贡献毛益对销售比率   1FiFP5  
  C (149)control 控制   xr*hmp 1  
  C (150)control account 控制帐户   EpCsJ08K  
  C (151)control limits 控制限度   \-B8`ah  
  C (152)controllability concept 可控制概念    Wq1%  
  C (153)controllable cost 可控制成本   #4e Taik  
  C (154)conversion cost 加工成本   ~ g\GC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WM_wkvY l  
  C (156)corporate appraisal 公司评估   IMDGinHAy  
  C (157)corporate planning 公司计划   <Prz >qL$  
  C (158)corporate social reporting 公司社会报告   i?&g;_n^  
  C (159)corporation 股份公司   .Bu?=+O~  
  C (160)cost 成本   3;6Criq}  
  C (161)cost account 成本帐户   D> |R.{  
  C (162)cost accounting 成本会计   P=%' 2BQ{{  
  C (163)cost accounting manual 成本手册   " E U[Lb  
  C (164)cost accounts calendar 成本报表的日历时间   nDvj*lZF  
  C (165)cost adjustment 成本调整   <g|\]\C|  
  C (166)cost allocation 成本分配   w{1DwCLKq  
  C (167)cost apportionment 成本分摊   b]X c5Dp{  
  C (168)cost attribution 成本归属   *uq;O*s  
  C (169)cost audit 成本审计   t_PAXj  
  C (170)cost behaviour 成本性态   @3hA\3ot^  
  C (171)cost benefit analysis 成本效益分析   ' ?3e1  
  C (172)cost center 成本中心   7LM?<lp]  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个