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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{;M6U8C\  
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  1.audit   审计 I'KR'1z 9  
  2.attestation   鉴证 ({*.!ty  
  3.credibility   可信赖程度 9)G:::8u7  
  4.audit of financial statements 财务报表审计 Ln"+nKr  
  5.agreed-upon procedures 执行商定程序 &>d:ewM\  
  6.high levels of assurance 高水平保证 (1j(* ?2  
  7.compilation 编制 @"q~ AY  
  8.reliability 可靠性 (Q}PeKM?jq  
  9.relevance 相关性 )OARO  
  10.professional skepticism 职业谨慎 / e~  
  11.objectivity 客观性 >GdLEE'w  
  12. professional competence 专业胜任能力 v&t`5-e-A  
  13.Senior/CPA-in-charge 项目经理 , I[^3Fn  
  14.audit engagement letter 业务约定书 5pNvzw  
  15.recurring audit 连续审计 )a4E&D  
  16.the client 委托人 G:E+s(x  
  17.change CPA 更换注册会计 ]=$-B  
  18.the existing CPA 现任注册会计师 o'x_g^ Y  
  19.the successor CPA 后任注册会计师 Wh#_9);  
  20.the preceding CPA前任注册会计师 v :'P"uU;4  
  21.issue the audit report 出具审计报告 *>}McvtTw  
  22.expert 专家 GQYtH#  
  23.the board of directors 董事会 "Qiq/"h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {GGO')p  
  25.assess material misstatement risks评估重大错报风险 sqq/b9 uL/  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?X8K$g  
  27.a general knowledge of —— 初步了解―――的情况 t[H_6)  
  28.a more knowledge of—— 进一步了解的情况  3L 1lq .  
  29.the prior year‘s working papers 以前年度工作底稿 u;l6sdo  
  30.minutes of meeting 会议纪要 Y\\3g_YBF  
  31.business risks 经营风险 44/ 0}v]  
  32.appropriateness 适当性 4wM$5  
  33.accounting estimate 会计估计 [T$$od[.  
  34.management representations 管理层声明 x|~D(zo  
  35.going concern assumption 持续经营假设 Gaw,1Ow!`2  
  36.audit plan 审计计划 ^c; skV&S  
  37.significant audit areas 重点审计领域 2vk8+LA(6  
  38.error 错误 8KtF<`A)  
  39.fraud舞弊 n@ yd{Rc  
  40.modified or additional procedures 修改或追加审计程序 2vW,.]95M  
  41.misappropriation of assets 侵占资产 @=aq&gb  
  42.transactions without substance 虚假交易 37ri b  
  43.unusual pressures 异常压力 e>)}_b  
  44.the suspected noncompliance 涉嫌存在违法行为 +v`^_  
  45.materialiy 重要性 { V =:O  
  46.exceed the materiality level 超过重要性水平 ?j^?@%f0  
  47.approach the materiality level 接近重要性水平 I'6 ed` |  
  48.an acceptably low level 可接受水平 sKE*AGFL d  
  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 H)?" 8 s  
  50.misstatements or omissions 错报或漏报 g-TX;(  
  51.aggregate 总计 >.k@!*  
  52.subsequent events 期后事项 TZ[F u{gZ  
  53.adjust the financial statements 调整财务报表 r*  
  54.perform additional audit procedures 实施追加的审计程序 9X^-)G>  
  55.audit risk 审计风险 ' /@!"IXz  
  56.detection risk 检查风险 *}Ae9  
  57.inappropriate audit opinion 不适当的审计意见 Z "+rg9/p  
  58.material misstatement 重大的错报 c_DB^M!h  
  59.tolerable misstatement 可容忍错报 Qbe{/  
  60.the acceptable level of detection risk 可接受的检查风险 Z{R=h7P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^*owD;]4_  
  62.simall business 小规模企业 XQ|j5]  
  63.accounting system 会计系统 lw/ m0}it  
  64.test of control 控制测试 |L~gNC  
  65.walk-through test 穿行测试 wtgO;w  
  66.communication 沟通 `[W)6OUCx}  
  67.flow chart 流程图 &55uT;7] a  
  68.reperformance of internal control 重新执行 *FG4!~<e  
  69.audit evidence 审计证据  }@Ll!,  
  70.substantive procedures 实质性程序 BYA=M*f  
  71.assertions 认定 =tvm=  
  72.esistence 存在 ^PCL^]W  
  73.occurrence 发生 Nr*ibtz|D  
  74.completeness 完整性 {(zL"g46  
  75.rights and obligations 权利和义务 S)AE   
  76.valuation and allocation 计价和分摊 5SPl#*W  
  77.cutoff 截止 *b7 ^s,?  
  78.accuracy 准确性 b^=8%~?%4  
  79.classification 分类 h 19.b:JT  
  80.inspection 检查 n6-!@RYr  
  81.supervision of counting 监盘 & hM,b!R|  
  82.observation 观察 Se]t;7j  
  83.confirmation 函证 tX2>a  
  84.computation 计算 neMe<jr  
  85.analytical procedures 分析程序 )8A=yrTIT  
  86.vouch 核对 u BW  
  87.trace 追查 66y,{t  
  88.audit sampling 审计抽样 R/KWl^oNj  
  89.error 误差 =_~'G^`tu  
  90.expected error 预期误差 mm9S#Ya  
  91.population 总体 3 T#3<gqM[  
  92.sampling risk 抽样风险 6T'43h. :  
  93.non- sampling risk 非抽样风险 "r `6c 0Z  
  94.sampling unit 抽样单位 'kONb  
  95.statistical sampling 统计抽样 I7-PF?  
  96.tolerable error 可容忍误差 0BU:(o&  
  97.the risk of under reliance 信赖不足风险 9?mOLDu}Q0  
  98.the risk of over reliance 信赖过度风险 zYl+BM-j,6  
  99.the risk of incorrect rejection 误拒风险 Ns7l-mb  
  100. the risk of incorrect acceptance 误受风险 [>Qs MUvak  
  101.working trial balance 试算平衡表 w})&[d  
  102.index and cross-referencing 索引和交叉索引 XS~w_J#q  
  103.cash receipt 现金收入 iF2IR {h  
  104.cash disbursement 现金支出 &cv /q$W4  
  105.bank statement 银行对账单 xVmUmftD  
  106.bank reconciliation 银行存款余额调节表 -wHGi  
  107.balance sheet date 资产负债表日  kc/H  
  108.net realizable value 可变现净值 TbUkqABm  
  109.storeroom 仓库 #cg@Z  
  110.sale invoice 销售发票 qb/!;U_  
  111.price list 价目表 oGjYCVc  
  112.positive confirmation request 积极式询证函 0|3B8m  
  113.negative confirmation request 消极式询证函  K`mxb}  
  114.purchase requisition 请购单 0~ I) /T  
  115.receiving report 验收报告 hCx#Heh  
  116.gross margin 毛利 i3\oy`GJ  
  117.manufacturing overhead 制造费用 5;%xqdD  
  118.material requisition 领料单 6(;[ov1  
  119.inventory-taking 存货盘点 u=N;P  
  120.bond certificate 债券 )pj \b[  
  121.stock certificate 股票 ZkG##Jp\>  
  122.audit report 审计报告 X=7vUb,\gB  
  123.entity 被审计单位 ToCfLJ?{  
  124.addressee of the audit report 审计报告的收件人 J'oz P^N  
  125.unqualified opinion 无保留意见 \fGYJ37  
  126.qualified opinion 保留意见 $7ME a"a  
  127.disclaimer of opinion 无法表示意见 @!tmUme1c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >}`1'su  
  A (2)absorbed overhead 已吸收制造费用 ry=[:\Z~  
  A (3)absorption costing 吸收成本计算 cF6@.)  
  A (4)account 账户,报表   ).6/ii9gt  
  A (5)accounting postulate 会计假设   Y+PxV*"a  
  A (6)accounting series release 会计公告文件   Ki 6BPi^  
  A (7)accounting valuation 会计计价   uX!y,a/"  
  A (8)account sale 承销清单 60 gn`s,,  
  A (9)accountability concept 经营责任概念   R}YryzV5  
  A (10)accountancy 会计职业   iw6M3 g #  
  A (11)accountant 会计师   x~I1(l7r  
  A (12)accounting 会计   Xrs~ove1V  
  A (13)agency cost 代理成本   Gf$>!zXr  
  A (14)accounting bases 会计基础   S 2` ;7  
  A (15)accounting manual 会计手册   EG=>F1&M  
  A (16)accounting period 会计期间   )4O`%9=M&  
  A (17)accounting policies 会计方针   y")>" 8H  
  A (18)accounting rate of return 会计报酬率   ^hTJp{  
  A (19)accounting reference date 会计参照日   H$'kWU*l  
  A (20)accounting reference period 会计参照期间   @MVZy  
  A (21)accrual concept 应计概念   lP &%5y;  
  A (22)accrual expenses 应计费用   8U$UI  
  A (23)acid test ration 速动比率(酸性测试比率)   .jU0Hu{F4  
  A (24)acquisition 购置   O-m}P  
  A (25)acquisition accounting 收购会计   8i~'~/x  
  A (26)activity based accounting 作业基础成本计算   2{qG  
  A (27)adjusting events 调整事项   ]nGA1S{  
  A (28)administrative expenses 行政管理费   Q^;\!$:M  
  A (29)advice note 发货通知   U*l>8  
  A (30)amortization 摊销   U/l ra&P  
  A (31)analytical review 分析性检查   LA3,e (e  
  A (32)annual equivalent cost 年度等量成本法   0pG(+fN_9  
  A (33)annual report and accounts 年度报告和报表   7E t(p'  
  A (34)appraisal cost 检验成本   0|k[Wha#  
  A (35)appropriation account 盈余分配账户   "TCbO`mg  
  A (36)articles of association 公司章程细则   %}MM+1eu  
  A (37)assets 资产   N>iCb:_ T;  
  A (38)assets cover 资产保障   ~d8o,.n`1  
  A (39)asset value per share 每股资产价值   PhdL@Mr  
  A (40)associated company 联营公司   @Kb~!y@G  
  A (41)attainable standard 可达标准   ?  =Qg  
UYLI>XSd  
 A (42)attributable profit 可归属利润   ]zAg6*-/B  
  A (43)audit 审计   gpl!Iz~5  
  A (44)audit report 审计报告   oMf h|B  
  A (45)auditing standards 审计准则   2(xKE_|  
  A (46)authorized share capital 额定股本   2,`mNjHh  
  A (47)available hours 可用小时   ZPog)d@!  
  A (48)avoidable costs 可避免成本 "lAS <dq  
  B (49)back-to-back loan 易币贷款   8z v6Mx  
  B (50)backflush accounting 倒退成本计算   1Ez A@3:{  
  B (51)bad debts 坏帐   <T9m.:l  
  B (52)bad debts ratio 坏帐比率   Unk+@$E&  
  B (53)bank charges 银行手续费   "Vy\- ^  
  B (54)bank overdraft 银行透支   G*V 7*KC  
  B (55)bank reconciliation 银行存款调节表   RGO wm~a  
  B (56)bank statement 银行对账单   T!$HVHh&,}  
  B (57)bankruptcy 破产   =l{KYv  
  B (58)basis of apportionment 分摊基础   @1X1E 2:  
  B (59)batch 批量   =,9'O/br  
  B (60)batch costing 分批成本计算   3mpjSL  
  B (61)beta factor B(市场)风险因素   A>S2BL#=  
  B (62)bill 账单   b&&'b )  
  B (63)bill of exchange 汇票   oDK\v8w-  
  B (64)bill of landing 提单   I#%-A  
  B (65)bill of materials 用料预计单   (b5af_ c  
  B (66)bill payable 应付票据   XS@6jbLE  
  B (67)bill receivable 应收票据   ]>j_ Y ,  
  B (68)bin card 存货记录卡   3j#F'M)s{  
  B (69)bonus 红利   6FAP *V;  
  B (70)book-keeping 薄记   1EB`6_>y  
  B (71)Boston classification 波士顿分类   o^J&c_U\3'  
  B (72)breakeven chart 保本图   kv2:rmv  
  B (73)breakeven point 保本点   ; #  
  B (74)breaking-down time 复位时间   ".=EAXVU  
  B (75)budget 预算   m\Nc}P_"p  
  B (76)budget center 预算中心   b9jm= U  
  B (77)budget cost allowance 预算成本折让   cQb%bmBc5  
  B (78)budget manual 预算手册   /GNYv*  
  B (79)budget period 预算期间   zc5_;!t  
  B (80)budgetary control 预算控制    }2"k:-g  
  B (81)budgeted capacity 预算生产能力   c7 -j  
  B (82)burden 制造费用   >^}z  
  B (83)business center 经营中心   dDn:^)  
  B (84)business entity 营业个体   ,@MPzpH  
  B (85)business unit 经营单位   D:0PppE  
 B (86)buy-out management 管理性购买产权    0SYkDI  
  B (87)by-product 副产品 L"0L_G  
  C (88)called-up share capital 催缴股本   z9ZAY!Zhq]  
  C (89)capacity 生产能力   X8TZePh  
  C (90)capacity ratios 生产能力比率   xR3A4m  
  C (91)capital 资本   4v7RX  
  C (92)capital assets pricing model资本资产计价模式   ^~$ o-IX  
  C (93)capital commitment 承诺资本   e)8iPu ..  
  C (94)capital employed 已运用的资本   YFY)Z7fK  
  C (95)capital expenditure 资本支出   7v_e"[s~  
  C (96)capital expenditureauthorization 资本支出核准   lw{|~m5`  
  C (97)capital expenditure control 资本支出控制   N:.bnF(  
  C (98)capital expenditure proposal资本支出申请   agzG  
  C (99)capital funding planning 资本基金筹集计划   {I ,'  
  C (100)capital gain 资本收益   P^ VNB  
  C (101)capital investment appraisal资本投资评估   /zM7G?y  
  C (102)capital maintenance 资本保全   ZVL0S{V-mh  
  C (103)capital resource planning 资本资源计划   TgLlmU*qMU  
  C (104)capital surplus 资本盈余   nE YJ?_55  
  C (105)capital turnover 资本周转率   dLq!t@?iu>  
  C (106)card 记录卡   ~%ZO8X:^  
  C (107)cash 现金   ;K!O r  
  C (108)cash account 现金账户   pOXEM1"2A  
  C (109)cash book 现金账薄   *W  l{2&  
  C (110)cash cow 金牛产品   @2<J_Ja  
  C (111)cash flow 现金流量   ([|M,P6e)U  
  C (112)cash discounted 现金贴现   ~cz t=  
  C (113)cash flow budget 现金流量预算   P! /8   
  C (114)cash flow statement 现金流量表   RPu-E9g@  
  C (115)cash ledger 现金分类账   =/;(qy9.-R  
  C (116)cash limit 现金限额   "Q( 8FF  
  C (117)CCA 现时成本会计   P'+*d#*S  
  C (118)center 中心   -JK+{<  
  C (119)changeover time 变更时间   j!l(ReGb  
  C (120)chartered entity 特许经济个体   &2DW  
  C (121)cheque 支票   ZJ qmD  
  C (122)cheque register 支票登记薄   w,&RHQB  
  C (123)coin analysis 零钱分类   n9%rjS$  
  C (124)classification 分类   rBL)ct  
  C (125)clock card 工时卡   ~H.;pJ{ 8  
  C (126)code 代码   R;%iu0  
  C (127)commitment accounting 承诺确认会计   9bB~r[k  
  C (128)common cost 共同成本   RB!g,u  
  C (129)company limited byguarantee 有限担保责任公司   &fcRVku  
C (130)company limited shares 股份有限公司   B4?P "|  
  C (131)competitive position 竞争能力状况   S/4k fsN  
  C (132)concept 概念   MB)xL-jO  
  C (133)conglomerate 跨行业企业   p5*Y&aKj  
  C (134)consistency concept 一致性概念   '#fj)  
  C (135)consolidated accounts 合并报表   udB}`<Q  
  C (136)consolidation accounting 合并会计   n~h%K7 c  
  C (137)consortium 财团   -;v:. [o.  
  C (138)contingency plan 应急计划   AQ&;y&+QR  
  C (139)contingent liabilities 或有负债   B0:O]Ax6.^  
  C (140)continuous operation 连续生产   $_ y"P  
  C (141)contra 抵消   lyyi?/W%  
  C (142)contract cost 合同成本   `?)i/jko"  
  C (143)contract costing 合同成本计算   O;w';}At  
  C (144)contribution 贡献毛益   l!b#v`  
  C (145)contribution centre 贡献中心   o]vdxkU]  
  C (146)contribution chart 贡献图   xc!"?&\*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;tHF$1!J  
  C (148)contribution to salesration 贡献毛益对销售比率   /1Eg6hf9B  
  C (149)control 控制   +$%o#~  
  C (150)control account 控制帐户   !`u)&.t7  
  C (151)control limits 控制限度   ,T]okN5uI  
  C (152)controllability concept 可控制概念   *]LM2J  
  C (153)controllable cost 可控制成本   09Fr1PL  
  C (154)conversion cost 加工成本   MKbW^:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;3w W)gL1  
  C (156)corporate appraisal 公司评估   uwbj`lpf  
  C (157)corporate planning 公司计划   ` p)#!  
  C (158)corporate social reporting 公司社会报告   h:|aQJG5  
  C (159)corporation 股份公司   $V[ob   
  C (160)cost 成本   :G!Kaa,r  
  C (161)cost account 成本帐户   }} IvZG&  
  C (162)cost accounting 成本会计   wDsEx!\#  
  C (163)cost accounting manual 成本手册   `0L!F"W  
  C (164)cost accounts calendar 成本报表的日历时间   A >e%rx  
  C (165)cost adjustment 成本调整   ]8RcZn  
  C (166)cost allocation 成本分配   /h_BF\VBs  
  C (167)cost apportionment 成本分摊   4`i_ 4&TS  
  C (168)cost attribution 成本归属   )T^hyi$  
  C (169)cost audit 成本审计   oOuWgr]0  
  C (170)cost behaviour 成本性态   noacnQ_I$  
  C (171)cost benefit analysis 成本效益分析   L"IdD5`7T  
  C (172)cost center 成本中心    z=!xN5  
  C (173)cost driver 成本动因
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