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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 <)f1skJsP  
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  1.audit   审计 SxAZ2|/-  
  2.attestation   鉴证 4[& L<D6h  
  3.credibility   可信赖程度 Kd<c'!  
  4.audit of financial statements 财务报表审计 m2i'$^a#  
  5.agreed-upon procedures 执行商定程序 z0yPBt1W  
  6.high levels of assurance 高水平保证 D-v}@tS'  
  7.compilation 编制 lk<}`#(g  
  8.reliability 可靠性 K!L0|W H%!  
  9.relevance 相关性 ;ui=7[ Us  
  10.professional skepticism 职业谨慎 /t4#-vz  
  11.objectivity 客观性 &jbZL5  
  12. professional competence 专业胜任能力 t08E 2sI  
  13.Senior/CPA-in-charge 项目经理 cft'%IEs  
  14.audit engagement letter 业务约定书 ^]{)gk8P~2  
  15.recurring audit 连续审计 sQIzcnKB  
  16.the client 委托人 Vr|sRvz  
  17.change CPA 更换注册会计 :n%KHen3\  
  18.the existing CPA 现任注册会计师 4!l%@R>O2  
  19.the successor CPA 后任注册会计师 ./Y5Vk#Rp\  
  20.the preceding CPA前任注册会计师 I(bxCiRV  
  21.issue the audit report 出具审计报告 s< GR ?  
  22.expert 专家 h'wI  
  23.the board of directors 董事会 KtR*/<7IC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %o4d(C B  
  25.assess material misstatement risks评估重大错报风险 "\CUHr9k  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p+ki1! Ed  
  27.a general knowledge of —— 初步了解―――的情况 'yIz<o  
  28.a more knowledge of—— 进一步了解的情况 ::&hfHR*P  
  29.the prior year‘s working papers 以前年度工作底稿 eeix-Wt*E  
  30.minutes of meeting 会议纪要 oP%'8%tk  
  31.business risks 经营风险 :!cNkJa  
  32.appropriateness 适当性 !_a@autj  
  33.accounting estimate 会计估计 8c1ma  
  34.management representations 管理层声明 s)eU^4m  
  35.going concern assumption 持续经营假设 ;7 F'xz"  
  36.audit plan 审计计划 `P(Otr[6  
  37.significant audit areas 重点审计领域 UHaY|I${U  
  38.error 错误 Z%_m<Nf8T  
  39.fraud舞弊 5N5Deb#V  
  40.modified or additional procedures 修改或追加审计程序 #mFY?Zp)  
  41.misappropriation of assets 侵占资产 # _U[ T  
  42.transactions without substance 虚假交易 d i;Fj  
  43.unusual pressures 异常压力 !! \O B6  
  44.the suspected noncompliance 涉嫌存在违法行为 O{Y_j&1  
  45.materialiy 重要性 HOY@<'  
  46.exceed the materiality level 超过重要性水平 B]_NI=d  
  47.approach the materiality level 接近重要性水平 79Y;Zgv  
  48.an acceptably low level 可接受水平 m })EYs1  
  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 *~b}]M700  
  50.misstatements or omissions 错报或漏报 K'DRX85F  
  51.aggregate 总计 Y/Dah*  
  52.subsequent events 期后事项 ]Av)N6$&-Z  
  53.adjust the financial statements 调整财务报表 sf(2~BMQI  
  54.perform additional audit procedures 实施追加的审计程序 N H$!<ffz  
  55.audit risk 审计风险 m7n8{J1O2  
  56.detection risk 检查风险 HUuZ7jJwf  
  57.inappropriate audit opinion 不适当的审计意见 k% -S7iQ  
  58.material misstatement 重大的错报 l`V^d   
  59.tolerable misstatement 可容忍错报 {0?]weN*  
  60.the acceptable level of detection risk 可接受的检查风险 s2N~p^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Y \oz9tf8  
  62.simall business 小规模企业 [<!4 a  
  63.accounting system 会计系统 tl@n}   
  64.test of control 控制测试 o'hwyXy/S  
  65.walk-through test 穿行测试 9NPOdt:@  
  66.communication 沟通 O"c@ x:i  
  67.flow chart 流程图 q'zV9  
  68.reperformance of internal control 重新执行 4Ww.CkRG  
  69.audit evidence 审计证据 ndB [f  
  70.substantive procedures 实质性程序 aEJds}eE6)  
  71.assertions 认定 sD F5  
  72.esistence 存在 >oOZDuj   
  73.occurrence 发生 V]fsjpvlmr  
  74.completeness 完整性 ~ V:@4P  
  75.rights and obligations 权利和义务 ^~65M/  
  76.valuation and allocation 计价和分摊 'U %L\v,  
  77.cutoff 截止 mY& HK)  
  78.accuracy 准确性 O.+02C_*  
  79.classification 分类 \y\@=j  
  80.inspection 检查 Obl,Qa:5  
  81.supervision of counting 监盘 '_`O&rbT  
  82.observation 观察  +bC=yR  
  83.confirmation 函证 KgCQ4w9  
  84.computation 计算 zo{WmV7[|  
  85.analytical procedures 分析程序 0DIXd*oj&  
  86.vouch 核对 "^3pP(8;~  
  87.trace 追查 +. `  I  
  88.audit sampling 审计抽样 ex}6(;7)O  
  89.error 误差 Oj`I=O6  
  90.expected error 预期误差 8`? vWJS  
  91.population 总体 _1sjsGp>  
  92.sampling risk 抽样风险 p0b2n a !  
  93.non- sampling risk 非抽样风险 X7~AqG  
  94.sampling unit 抽样单位 __Tg1A  
  95.statistical sampling 统计抽样 >qT4'1S*g  
  96.tolerable error 可容忍误差 9b VPMq7}i  
  97.the risk of under reliance 信赖不足风险 aIsT"6A~{  
  98.the risk of over reliance 信赖过度风险 FJYc*l  
  99.the risk of incorrect rejection 误拒风险 g,,'Pdd7Pn  
  100. the risk of incorrect acceptance 误受风险 OY?x'h  
  101.working trial balance 试算平衡表 Co%EJb"tk  
  102.index and cross-referencing 索引和交叉索引 tPb$ua|  
  103.cash receipt 现金收入 nsM :\t+ p  
  104.cash disbursement 现金支出 N7WQ{/PSG  
  105.bank statement 银行对账单 JF%_8Ye5  
  106.bank reconciliation 银行存款余额调节表 hCX_^%  
  107.balance sheet date 资产负债表日  %=t8   
  108.net realizable value 可变现净值 NZh\{!  
  109.storeroom 仓库 FLE 2]cL-  
  110.sale invoice 销售发票 d4]9oi{}  
  111.price list 价目表 74u_YA<"  
  112.positive confirmation request 积极式询证函 U<"@@``+N  
  113.negative confirmation request 消极式询证函 ( ;(DI^Un8  
  114.purchase requisition 请购单 9R6]OL)p  
  115.receiving report 验收报告 F4xXJ"vc  
  116.gross margin 毛利 $Z2Y%z6y  
  117.manufacturing overhead 制造费用 K:3u/C`  
  118.material requisition 领料单 K>a+-QWK3  
  119.inventory-taking 存货盘点 1[&V6=n  
  120.bond certificate 债券 m+7/ebj{A  
  121.stock certificate 股票 (aQNe{D#  
  122.audit report 审计报告 :Q@qR((&o  
  123.entity 被审计单位 F4|Z:e,Hr  
  124.addressee of the audit report 审计报告的收件人 l2lyi  
  125.unqualified opinion 无保留意见 `uN}mC!r]  
  126.qualified opinion 保留意见 %0<-5&GE  
  127.disclaimer of opinion 无法表示意见 <8[y2|UBt  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rbEUq.Yk]~  
  A (2)absorbed overhead 已吸收制造费用  /l)|B  
  A (3)absorption costing 吸收成本计算 \ O#6H5F  
  A (4)account 账户,报表   2[; 4D/`*  
  A (5)accounting postulate 会计假设   zx7g5;J  
  A (6)accounting series release 会计公告文件   %JsCw8C6?  
  A (7)accounting valuation 会计计价   ;*Z.|?3 MM  
  A (8)account sale 承销清单 s?g`ufF.t  
  A (9)accountability concept 经营责任概念   [|)Eyd[G  
  A (10)accountancy 会计职业   e~+VN4D&b>  
  A (11)accountant 会计师   N;A#K 7A[@  
  A (12)accounting 会计   P t)Ni  
  A (13)agency cost 代理成本   S.#IC lV  
  A (14)accounting bases 会计基础   `]q>A']Dl  
  A (15)accounting manual 会计手册   [!k#au+#c  
  A (16)accounting period 会计期间   :nPLQqXGQ  
  A (17)accounting policies 会计方针   IB sQaxt.  
  A (18)accounting rate of return 会计报酬率   *NEA(9  
  A (19)accounting reference date 会计参照日   XC D&Im  
  A (20)accounting reference period 会计参照期间   r{Cbx#;  
  A (21)accrual concept 应计概念   <Z -d5D>  
  A (22)accrual expenses 应计费用   (i"@{[IP  
  A (23)acid test ration 速动比率(酸性测试比率)   l1utk8'-  
  A (24)acquisition 购置   ha%3%O8Z  
  A (25)acquisition accounting 收购会计   vj?6,Ae  
  A (26)activity based accounting 作业基础成本计算   "{&?t}rj+  
  A (27)adjusting events 调整事项   Z|h&Zd1z  
  A (28)administrative expenses 行政管理费   \en}8r9cy  
  A (29)advice note 发货通知   :*`5|'G}  
  A (30)amortization 摊销   M2.Pf s  
  A (31)analytical review 分析性检查   =DT7]f U  
  A (32)annual equivalent cost 年度等量成本法   ju AUeGT  
  A (33)annual report and accounts 年度报告和报表   <A_LZi  
  A (34)appraisal cost 检验成本   mqx#N %  
  A (35)appropriation account 盈余分配账户   wj'5D0   
  A (36)articles of association 公司章程细则   z'(] [SB  
  A (37)assets 资产   jYv`kt  
  A (38)assets cover 资产保障   W_C#a'$  
  A (39)asset value per share 每股资产价值   x2KIGG ^  
  A (40)associated company 联营公司    ;ZSJ-r  
  A (41)attainable standard 可达标准   Pz/bne;=  
>H*?ktcW  
 A (42)attributable profit 可归属利润   BJ]4j-^o  
  A (43)audit 审计   (q@DBb4  
  A (44)audit report 审计报告   j> ?0Y  
  A (45)auditing standards 审计准则   6;:s N8M+1  
  A (46)authorized share capital 额定股本   $GR 3tLzK:  
  A (47)available hours 可用小时   S S/9fT"[  
  A (48)avoidable costs 可避免成本 ZE!dg^-L  
  B (49)back-to-back loan 易币贷款   rhLm2q  
  B (50)backflush accounting 倒退成本计算   XJs*DK  
  B (51)bad debts 坏帐   7({"dW  
  B (52)bad debts ratio 坏帐比率   F@76V$U.  
  B (53)bank charges 银行手续费   '`/Qr~]  
  B (54)bank overdraft 银行透支   3k AhvL  
  B (55)bank reconciliation 银行存款调节表   s bxOnw P\  
  B (56)bank statement 银行对账单   K!JXsdHK  
  B (57)bankruptcy 破产    2]$ 7  
  B (58)basis of apportionment 分摊基础   Jj_ t0"  
  B (59)batch 批量   fG+/p 0sJ?  
  B (60)batch costing 分批成本计算   x8#bd{  
  B (61)beta factor B(市场)风险因素   ?8g*"& cn  
  B (62)bill 账单   C6$F.v  
  B (63)bill of exchange 汇票   '_f]qNy  
  B (64)bill of landing 提单   ^F>C|FJ2  
  B (65)bill of materials 用料预计单   pCE,l'Xa  
  B (66)bill payable 应付票据   Xx=jN1= ,  
  B (67)bill receivable 应收票据   GE2 ^v_  
  B (68)bin card 存货记录卡   (iwZs:k-  
  B (69)bonus 红利   WSt&?+Y  
  B (70)book-keeping 薄记   V<ZohB?y  
  B (71)Boston classification 波士顿分类   q&j4PR{  
  B (72)breakeven chart 保本图   Qh4<HQ<9  
  B (73)breakeven point 保本点   , ;'y <GA  
  B (74)breaking-down time 复位时间   Zn v3h  
  B (75)budget 预算   )2Ru} -H  
  B (76)budget center 预算中心   .4jU G=  
  B (77)budget cost allowance 预算成本折让   69z,_p $@:  
  B (78)budget manual 预算手册   7Vn;LW  
  B (79)budget period 预算期间   YA";&|V  
  B (80)budgetary control 预算控制   q_h=O1W  
  B (81)budgeted capacity 预算生产能力   M<4tjVQ6  
  B (82)burden 制造费用   9`A}-YA !  
  B (83)business center 经营中心   (1t b  
  B (84)business entity 营业个体   n<}t\<LG^c  
  B (85)business unit 经营单位   |f :1Br  
 B (86)buy-out management 管理性购买产权   k>2tC<  
  B (87)by-product 副产品 e^N6h3WF  
  C (88)called-up share capital 催缴股本   +"u6+[E  
  C (89)capacity 生产能力   ?89K [D|  
  C (90)capacity ratios 生产能力比率   @v#]+9F  
  C (91)capital 资本   Pjs L{,  
  C (92)capital assets pricing model资本资产计价模式   -<Wv7FNpD  
  C (93)capital commitment 承诺资本   0[f8Gb3  
  C (94)capital employed 已运用的资本   H=_ Wio  
  C (95)capital expenditure 资本支出   kp{q5J6/  
  C (96)capital expenditureauthorization 资本支出核准   ]r|nz~Aa$  
  C (97)capital expenditure control 资本支出控制   /nbHin#we  
  C (98)capital expenditure proposal资本支出申请   *!~jHy8F  
  C (99)capital funding planning 资本基金筹集计划   jjT|@\-u  
  C (100)capital gain 资本收益   1<Z~Gw4  
  C (101)capital investment appraisal资本投资评估   i9QL}d  
  C (102)capital maintenance 资本保全   ]*M VVzF  
  C (103)capital resource planning 资本资源计划   ,%bG]5  
  C (104)capital surplus 资本盈余   [m}58?0~x  
  C (105)capital turnover 资本周转率   c{qoASc?  
  C (106)card 记录卡   Xy0KZ !  
  C (107)cash 现金   M%\=Fb  
  C (108)cash account 现金账户   /3(|P  
  C (109)cash book 现金账薄   L\CufAN  
  C (110)cash cow 金牛产品   m(CbMu  
  C (111)cash flow 现金流量   =b{!p|  
  C (112)cash discounted 现金贴现   ogOUrJ}P  
  C (113)cash flow budget 现金流量预算   =GP~h*5es  
  C (114)cash flow statement 现金流量表   2[O\"a%  
  C (115)cash ledger 现金分类账   j06Xz\c  
  C (116)cash limit 现金限额   _ ?\4k{ET  
  C (117)CCA 现时成本会计   (_9cL,v  
  C (118)center 中心   gz,x6mnQ  
  C (119)changeover time 变更时间   B9Ha6kj  
  C (120)chartered entity 特许经济个体   7%%FYHMO:  
  C (121)cheque 支票   UC u4S >  
  C (122)cheque register 支票登记薄   nB8JdM2h{  
  C (123)coin analysis 零钱分类   T|/B}srm  
  C (124)classification 分类   JfrPK/Vn  
  C (125)clock card 工时卡   YFGQPg  
  C (126)code 代码   r8k.I4  
  C (127)commitment accounting 承诺确认会计   Sh]g]xR  
  C (128)common cost 共同成本   snl$v  
  C (129)company limited byguarantee 有限担保责任公司   ,{pC1A@s  
C (130)company limited shares 股份有限公司   U&(TqRi,  
  C (131)competitive position 竞争能力状况   pejG%pJ  
  C (132)concept 概念   .5t|FJ]`$  
  C (133)conglomerate 跨行业企业   FtEmSKD  
  C (134)consistency concept 一致性概念   hDP&~Mk  
  C (135)consolidated accounts 合并报表   kOQq+_Y  
  C (136)consolidation accounting 合并会计   7 [b]%i  
  C (137)consortium 财团   b{Qg$Z JeR  
  C (138)contingency plan 应急计划   jP{W|9@ (  
  C (139)contingent liabilities 或有负债   `H^?jX>7  
  C (140)continuous operation 连续生产   b6LwKUl  
  C (141)contra 抵消   P+h p'YK1  
  C (142)contract cost 合同成本   hPM:=@ N$  
  C (143)contract costing 合同成本计算   =LUDg7P  
  C (144)contribution 贡献毛益   pYtvenBy  
  C (145)contribution centre 贡献中心   ,rO>5$w.  
  C (146)contribution chart 贡献图   ~@v<B I  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   WX2w7O'R  
  C (148)contribution to salesration 贡献毛益对销售比率   RH"&B`  
  C (149)control 控制   HZG<aY="  
  C (150)control account 控制帐户   VkD 8h+)  
  C (151)control limits 控制限度   HgY# O r(  
  C (152)controllability concept 可控制概念   f:).wi Ld  
  C (153)controllable cost 可控制成本   #Is/j =  
  C (154)conversion cost 加工成本   k *#fN(_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   lwhVP$q}  
  C (156)corporate appraisal 公司评估   h |DKD.  
  C (157)corporate planning 公司计划   uqN:I)>[P  
  C (158)corporate social reporting 公司社会报告   Z6`oGFq  
  C (159)corporation 股份公司   =>_k;x  
  C (160)cost 成本   RjOQSy3  
  C (161)cost account 成本帐户   cSkJlhwNn  
  C (162)cost accounting 成本会计   =LsW\.T6  
  C (163)cost accounting manual 成本手册   <]/z45?  
  C (164)cost accounts calendar 成本报表的日历时间   mHnHB.OL  
  C (165)cost adjustment 成本调整   z;74(5?q  
  C (166)cost allocation 成本分配   =N +Ou5D  
  C (167)cost apportionment 成本分摊   o C5}[cYD`  
  C (168)cost attribution 成本归属   5GwXZ;(G  
  C (169)cost audit 成本审计   Y?^1=9 ?6  
  C (170)cost behaviour 成本性态   ZgXn8O[a  
  C (171)cost benefit analysis 成本效益分析   i l)LkZ@  
  C (172)cost center 成本中心   ] VN4;R   
  C (173)cost driver 成本动因
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