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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 F#zQQ)(Pf  
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  1.audit   审计 ~hxeD" w  
  2.attestation   鉴证 NZC<m$')  
  3.credibility   可信赖程度 1q;I7_{ 2  
  4.audit of financial statements 财务报表审计 ?S;et 2f  
  5.agreed-upon procedures 执行商定程序 o.v,n1Nm  
  6.high levels of assurance 高水平保证 @ y&h4^)z  
  7.compilation 编制 #d7)$ub  
  8.reliability 可靠性 $i5G7b  
  9.relevance 相关性 @U7U?.p  
  10.professional skepticism 职业谨慎 ?STI8AdO  
  11.objectivity 客观性 {Tjtj@-  
  12. professional competence 专业胜任能力 .)oQM:F (h  
  13.Senior/CPA-in-charge 项目经理 IJL^dXCu  
  14.audit engagement letter 业务约定书 D*<8e?F  
  15.recurring audit 连续审计 x3:ZB  
  16.the client 委托人 J:M<9W  
  17.change CPA 更换注册会计 x_>"Rnv:K  
  18.the existing CPA 现任注册会计师 hfP(N_""S  
  19.the successor CPA 后任注册会计师 b*$o[wO9  
  20.the preceding CPA前任注册会计师 \, X?K  
  21.issue the audit report 出具审计报告 E!O(:/*  
  22.expert 专家 {d{WMq$  
  23.the board of directors 董事会 (RI>aDG RH  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dqK  
  25.assess material misstatement risks评估重大错报风险 ]xVL11p  
  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 }J4BxBuV8  
  27.a general knowledge of —— 初步了解―――的情况 Ezo" f  
  28.a more knowledge of—— 进一步了解的情况 3oNt]2w/'  
  29.the prior year‘s working papers 以前年度工作底稿 A=l?IC@O  
  30.minutes of meeting 会议纪要 Tk2&{S"  
  31.business risks 经营风险 '<U[;H9\  
  32.appropriateness 适当性 0(.R?1*:Rf  
  33.accounting estimate 会计估计 P dE)m/  
  34.management representations 管理层声明 iIC9rso"Q1  
  35.going concern assumption 持续经营假设 _3g %F  
  36.audit plan 审计计划 !*$'fn'bAA  
  37.significant audit areas 重点审计领域 Qcy+ {j]  
  38.error 错误 bx'B;rZr  
  39.fraud舞弊 ~"hAb2  
  40.modified or additional procedures 修改或追加审计程序 1&x0+~G  
  41.misappropriation of assets 侵占资产 rUJSzLy  
  42.transactions without substance 虚假交易 *jqPKK/  
  43.unusual pressures 异常压力 hKH Q!`&v  
  44.the suspected noncompliance 涉嫌存在违法行为 q0xE&[C[M  
  45.materialiy 重要性 e>s.mH6A  
  46.exceed the materiality level 超过重要性水平 >LRaIU>  
  47.approach the materiality level 接近重要性水平 >O[^\H!\  
  48.an acceptably low level 可接受水平 v6, o/3Ex  
  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 N'q/7jOy  
  50.misstatements or omissions 错报或漏报 }9fV[zO  
  51.aggregate 总计 9Y*VzQE  
  52.subsequent events 期后事项 T<_1|eH  
  53.adjust the financial statements 调整财务报表 ;Ef)7GE@\[  
  54.perform additional audit procedures 实施追加的审计程序 iJ~iJ'vf  
  55.audit risk 审计风险 +HVG5l  
  56.detection risk 检查风险 [Nzg 8FP  
  57.inappropriate audit opinion 不适当的审计意见 62KW HB9S  
  58.material misstatement 重大的错报 v \L Ip  
  59.tolerable misstatement 可容忍错报 ~wQ WWRk  
  60.the acceptable level of detection risk 可接受的检查风险 l.LFlwt  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }F9?*2\/  
  62.simall business 小规模企业 EJiF_  
  63.accounting system 会计系统 ZYp-dlEXq  
  64.test of control 控制测试 )SO1P6  
  65.walk-through test 穿行测试 %PNm7s4x2  
  66.communication 沟通 Y)-)NLLG;n  
  67.flow chart 流程图 . KSr@Gz  
  68.reperformance of internal control 重新执行 aABE= 9Y  
  69.audit evidence 审计证据 %nK 15(  
  70.substantive procedures 实质性程序 \6PIw-)  
  71.assertions 认定 A_$Mt~qKi^  
  72.esistence 存在 6T aT_29  
  73.occurrence 发生 M}RFFg  
  74.completeness 完整性 Zm'::+ tl  
  75.rights and obligations 权利和义务 OA5md9P;d  
  76.valuation and allocation 计价和分摊 (/UMi,Ho  
  77.cutoff 截止 $1`t+0^k  
  78.accuracy 准确性 1Yx[,GyC>&  
  79.classification 分类 bTYP{x~ y  
  80.inspection 检查 B7^n30+L  
  81.supervision of counting 监盘 J }`$WL:  
  82.observation 观察 TuhL :  
  83.confirmation 函证 C{Xk/Er5<  
  84.computation 计算 6P[ O8  
  85.analytical procedures 分析程序 hdWp  
  86.vouch 核对 V s t e$V  
  87.trace 追查 < EE+ S#z  
  88.audit sampling 审计抽样 29E@e]Y,`  
  89.error 误差 +,w|&y  
  90.expected error 预期误差 ,'0oj$~S:  
  91.population 总体 }u$a PS<$!  
  92.sampling risk 抽样风险 6xQe!d3>s3  
  93.non- sampling risk 非抽样风险 6je%LHhL  
  94.sampling unit 抽样单位 J ##X5'a3*  
  95.statistical sampling 统计抽样 XhkL)) FcG  
  96.tolerable error 可容忍误差 MnsWB[  
  97.the risk of under reliance 信赖不足风险 ?;kc%Rz  
  98.the risk of over reliance 信赖过度风险 q|_ 5@Ly  
  99.the risk of incorrect rejection 误拒风险 MrjB[3Td  
  100. the risk of incorrect acceptance 误受风险 mI*>7?  
  101.working trial balance 试算平衡表 {xx;zjt%}}  
  102.index and cross-referencing 索引和交叉索引 9fLP&v  
  103.cash receipt 现金收入 BY2txLLB  
  104.cash disbursement 现金支出 $ }bC$?^  
  105.bank statement 银行对账单 ~8 a> D<b  
  106.bank reconciliation 银行存款余额调节表 n`2"(7Wj  
  107.balance sheet date 资产负债表日 7)X&fV6<8  
  108.net realizable value 可变现净值 bI0+J)  
  109.storeroom 仓库 _ r)hr7  
  110.sale invoice 销售发票 5m;wMW<  
  111.price list 价目表 w)c#ZJHG  
  112.positive confirmation request 积极式询证函 tTxo:+xg  
  113.negative confirmation request 消极式询证函 ue2nfp  
  114.purchase requisition 请购单 ^bw~$*"j#  
  115.receiving report 验收报告 w%u[~T7OI  
  116.gross margin 毛利 Sgk{NM7|k  
  117.manufacturing overhead 制造费用 X-^Oz@.>  
  118.material requisition 领料单 by3kfY]4s  
  119.inventory-taking 存货盘点 w3hL.Z,kV  
  120.bond certificate 债券 s+t eYL#Zi  
  121.stock certificate 股票 `6F8Kqltr  
  122.audit report 审计报告 X-WvKH(=w  
  123.entity 被审计单位 yodrX&"  
  124.addressee of the audit report 审计报告的收件人 GM92yi!8  
  125.unqualified opinion 无保留意见 .-*nD8b  
  126.qualified opinion 保留意见 T$B4DQ  
  127.disclaimer of opinion 无法表示意见 eEFT(e5.>3  
  128.adverse opinion 否定意见
?(hQZR 0e  
/JY i^rZ  
A (1)ABC 作业基础成本计算   cLF>Jvs*J  
  A (2)absorbed overhead 已吸收制造费用 _Dt TG<E  
  A (3)absorption costing 吸收成本计算 ^^(ZK 6d  
  A (4)account 账户,报表   t`D@bzLC%  
  A (5)accounting postulate 会计假设   Hs!CJ(0"y  
  A (6)accounting series release 会计公告文件   $f\-.7OD  
  A (7)accounting valuation 会计计价   AH,F[ vS  
  A (8)account sale 承销清单 spDRQ_qq  
  A (9)accountability concept 经营责任概念   RH0a\RC!G  
  A (10)accountancy 会计职业   bhT]zsBK  
  A (11)accountant 会计师   7q1l9:VYE  
  A (12)accounting 会计   JFkjpBS  
  A (13)agency cost 代理成本   bHG>SW\]`?  
  A (14)accounting bases 会计基础   f%l#g]]  
  A (15)accounting manual 会计手册   :CHd\."%+1  
  A (16)accounting period 会计期间   &^>r<~]  
  A (17)accounting policies 会计方针   0`=?ig _  
  A (18)accounting rate of return 会计报酬率   #&gy@!a~  
  A (19)accounting reference date 会计参照日   eT?LMBn\  
  A (20)accounting reference period 会计参照期间    8eLL  
  A (21)accrual concept 应计概念   \Ki#"%S  
  A (22)accrual expenses 应计费用   @~HD<K  
  A (23)acid test ration 速动比率(酸性测试比率)   W%:zvqg v  
  A (24)acquisition 购置   GDntGTE~sk  
  A (25)acquisition accounting 收购会计   Q)8t;Kx  
  A (26)activity based accounting 作业基础成本计算   (\ %y)  
  A (27)adjusting events 调整事项   Kj5f:{Ur  
  A (28)administrative expenses 行政管理费   ?uv%E*TU  
  A (29)advice note 发货通知   }_TdXY #w\  
  A (30)amortization 摊销   )QT+;P.  
  A (31)analytical review 分析性检查   3E9j%sYk  
  A (32)annual equivalent cost 年度等量成本法   ShxX[k  
  A (33)annual report and accounts 年度报告和报表   &*-2k-16  
  A (34)appraisal cost 检验成本   Grv|Wuli  
  A (35)appropriation account 盈余分配账户   n&JP /P3Y  
  A (36)articles of association 公司章程细则   exvsf|  
  A (37)assets 资产   OkXOV   
  A (38)assets cover 资产保障   YO61 pZY  
  A (39)asset value per share 每股资产价值   &*SnDuc  
  A (40)associated company 联营公司   @e/dQ:Fb  
  A (41)attainable standard 可达标准   <Z[R08 k  
W,+91rup  
 A (42)attributable profit 可归属利润   !9NAm?Fw  
  A (43)audit 审计   o~ed0>D-LS  
  A (44)audit report 审计报告   =)LpMTz  
  A (45)auditing standards 审计准则   tDVdl^#  
  A (46)authorized share capital 额定股本   WdnP[x9  
  A (47)available hours 可用小时   5#PhaVc  
  A (48)avoidable costs 可避免成本 c i>=45@J  
  B (49)back-to-back loan 易币贷款   <hdCO< 0(  
  B (50)backflush accounting 倒退成本计算   pj6Cvq4bD  
  B (51)bad debts 坏帐   NST6pu\,U  
  B (52)bad debts ratio 坏帐比率   p IToy;]  
  B (53)bank charges 银行手续费   \h4 y,sl  
  B (54)bank overdraft 银行透支   l|{<!7a  
  B (55)bank reconciliation 银行存款调节表   cCs:z   
  B (56)bank statement 银行对账单   B*7o\~5  
  B (57)bankruptcy 破产   ]Re<7_xt  
  B (58)basis of apportionment 分摊基础   DEhA8.v  
  B (59)batch 批量   lB-7.  
  B (60)batch costing 分批成本计算   Tc :`TE=2  
  B (61)beta factor B(市场)风险因素   DQ$/0bq   
  B (62)bill 账单   !T)>q%@ai  
  B (63)bill of exchange 汇票   WDq3K/7\  
  B (64)bill of landing 提单   > %,tyJ~  
  B (65)bill of materials 用料预计单   L`v,:#Y   
  B (66)bill payable 应付票据   ZWH`s  
  B (67)bill receivable 应收票据   C'#:}]@E  
  B (68)bin card 存货记录卡   3IIlAzne;  
  B (69)bonus 红利   2_C .-;!  
  B (70)book-keeping 薄记   vP!gLN]TV  
  B (71)Boston classification 波士顿分类   fz*6 B NJ  
  B (72)breakeven chart 保本图   Z"u/8  
  B (73)breakeven point 保本点   =v-D}eJQ=  
  B (74)breaking-down time 复位时间   '(}BfDP  
  B (75)budget 预算   ececN{U/  
  B (76)budget center 预算中心   ;Xns9  
  B (77)budget cost allowance 预算成本折让   .xx9tP}Xy  
  B (78)budget manual 预算手册   Nnw iH  
  B (79)budget period 预算期间   *0@e_h  
  B (80)budgetary control 预算控制   v*pVcBY>  
  B (81)budgeted capacity 预算生产能力   Y9N:%[ :>W  
  B (82)burden 制造费用   4kiu*T  
  B (83)business center 经营中心   rcOmpgew  
  B (84)business entity 营业个体   z; +x`i.  
  B (85)business unit 经营单位   9TLP(  
 B (86)buy-out management 管理性购买产权   OB%y'mo7]  
  B (87)by-product 副产品 '4iu0ie>D  
  C (88)called-up share capital 催缴股本   |NqQKot1  
  C (89)capacity 生产能力   UT-=5  
  C (90)capacity ratios 生产能力比率   _]g6 3q  
  C (91)capital 资本   n"JrjvS  
  C (92)capital assets pricing model资本资产计价模式   ofJ@\xS  
  C (93)capital commitment 承诺资本   ,aeFEs i  
  C (94)capital employed 已运用的资本   Z`D#L[z$  
  C (95)capital expenditure 资本支出   Cpl\}Qn  
  C (96)capital expenditureauthorization 资本支出核准   =8]'/b  
  C (97)capital expenditure control 资本支出控制   BkcOsJIz  
  C (98)capital expenditure proposal资本支出申请   2 IGAZ%%  
  C (99)capital funding planning 资本基金筹集计划   E4P P& '  
  C (100)capital gain 资本收益   F~m tE8B:  
  C (101)capital investment appraisal资本投资评估   MxYCMe4S[  
  C (102)capital maintenance 资本保全   a}yJ$6xi  
  C (103)capital resource planning 资本资源计划   Gc>\L3u  
  C (104)capital surplus 资本盈余   iVD9MHT4  
  C (105)capital turnover 资本周转率   qhogcAvE  
  C (106)card 记录卡   bAgKOfT  
  C (107)cash 现金   _z_uz \#,  
  C (108)cash account 现金账户   oD.f/hi0|  
  C (109)cash book 现金账薄   2`; 0y M  
  C (110)cash cow 金牛产品   m2_ B(-  
  C (111)cash flow 现金流量   LWY`J0/  
  C (112)cash discounted 现金贴现   ~ 60J  
  C (113)cash flow budget 现金流量预算   {w2<;YXj!  
  C (114)cash flow statement 现金流量表   RxqXGM`4  
  C (115)cash ledger 现金分类账   W>Zce="_gN  
  C (116)cash limit 现金限额   t{$t3>p-t  
  C (117)CCA 现时成本会计   T =:^k+  
  C (118)center 中心   9 eP @}C6  
  C (119)changeover time 变更时间   18Ty )7r'  
  C (120)chartered entity 特许经济个体   # H4dmnV  
  C (121)cheque 支票   "UE'd Wz  
  C (122)cheque register 支票登记薄   &.d~ M1Mz  
  C (123)coin analysis 零钱分类   ^uYxeQY[  
  C (124)classification 分类   )%*uMuF  
  C (125)clock card 工时卡   -IPc;`<  
  C (126)code 代码   3]wV`mD  
  C (127)commitment accounting 承诺确认会计   &AW?!rH  
  C (128)common cost 共同成本   ='~C$%  
  C (129)company limited byguarantee 有限担保责任公司   vsc&$r3!5{  
C (130)company limited shares 股份有限公司   Qq5)|m  
  C (131)competitive position 竞争能力状况   +_+}^Nf]Y3  
  C (132)concept 概念   xX}vx hN  
  C (133)conglomerate 跨行业企业   (HY|0Bgr  
  C (134)consistency concept 一致性概念   C6GYhG]  
  C (135)consolidated accounts 合并报表   8G9V8hS1#B  
  C (136)consolidation accounting 合并会计   =_,w<  
  C (137)consortium 财团   $"sf%{~  
  C (138)contingency plan 应急计划   TN&1C8xr  
  C (139)contingent liabilities 或有负债   't wMvm  
  C (140)continuous operation 连续生产   ~dC^|  
  C (141)contra 抵消   @n<WM@|l  
  C (142)contract cost 合同成本   @}#$<6|  
  C (143)contract costing 合同成本计算   %6 Bt%H  
  C (144)contribution 贡献毛益   GMFp,Df  
  C (145)contribution centre 贡献中心   qV5ME #TJ  
  C (146)contribution chart 贡献图   "xw2@jGpG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   HdVGkv/  
  C (148)contribution to salesration 贡献毛益对销售比率   *K!V$8k=99  
  C (149)control 控制   `6UW?1_Z5  
  C (150)control account 控制帐户   aVd{XVE  
  C (151)control limits 控制限度   k0%4&pU  
  C (152)controllability concept 可控制概念   gg5`\}  
  C (153)controllable cost 可控制成本   \07 s'W U  
  C (154)conversion cost 加工成本   /z6NJ2jb  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d!!5'/tmS  
  C (156)corporate appraisal 公司评估   SZE X;M  
  C (157)corporate planning 公司计划   w<5w?nP+Oh  
  C (158)corporate social reporting 公司社会报告   y 2&G0y  
  C (159)corporation 股份公司   7x`uG mp1  
  C (160)cost 成本   iugTXZ(  
  C (161)cost account 成本帐户   iz>a0~(K  
  C (162)cost accounting 成本会计   H+F'K XP*K  
  C (163)cost accounting manual 成本手册   \S3C"P%w  
  C (164)cost accounts calendar 成本报表的日历时间   xj(&EGY:  
  C (165)cost adjustment 成本调整   A-uEZj_RD=  
  C (166)cost allocation 成本分配   W&)O i ZN  
  C (167)cost apportionment 成本分摊   8\/E/o3  
  C (168)cost attribution 成本归属   ^BW V6  
  C (169)cost audit 成本审计   ]e 81O#t3  
  C (170)cost behaviour 成本性态   yjc:+Y{5'  
  C (171)cost benefit analysis 成本效益分析   >AV?g8B;  
  C (172)cost center 成本中心   db4Ol=  
  C (173)cost driver 成本动因
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