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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 /}~; b#t  
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  1.audit   审计 5kwDmJy  
  2.attestation   鉴证 C:$12{I?*  
  3.credibility   可信赖程度 \O]1QM94Y  
  4.audit of financial statements 财务报表审计 Sa V]6/|  
  5.agreed-upon procedures 执行商定程序 !P Cw-&  
  6.high levels of assurance 高水平保证 Z19d Ted33  
  7.compilation 编制 ^1&xt(G  
  8.reliability 可靠性 (qE*z  
  9.relevance 相关性 sFR'y.  
  10.professional skepticism 职业谨慎 w|6;Pf~1y)  
  11.objectivity 客观性 )~hsd+ 0t  
  12. professional competence 专业胜任能力 91oIxW  
  13.Senior/CPA-in-charge 项目经理 'o2V}L'nG  
  14.audit engagement letter 业务约定书 R:*I>cRs  
  15.recurring audit 连续审计 V24i8Qx  
  16.the client 委托人 ~YxLDo'.t  
  17.change CPA 更换注册会计 _IAvFJI  
  18.the existing CPA 现任注册会计师 jV_Eyi3  
  19.the successor CPA 后任注册会计师 ~I0I#_$'P  
  20.the preceding CPA前任注册会计师 O/gBBTB  
  21.issue the audit report 出具审计报告 8T5s6EmIOW  
  22.expert 专家 |TOz{  
  23.the board of directors 董事会 GHQa{@m2V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 sje}E+{[  
  25.assess material misstatement risks评估重大错报风险 8G?{S.%.  
  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 NT~L=x sY  
  27.a general knowledge of —— 初步了解―――的情况 `jR = X  
  28.a more knowledge of—— 进一步了解的情况 =rj5 q  
  29.the prior year‘s working papers 以前年度工作底稿 Ga\E`J$c  
  30.minutes of meeting 会议纪要 &i`\`6 q  
  31.business risks 经营风险 {5+t\~q$  
  32.appropriateness 适当性 [CH%(#>i~  
  33.accounting estimate 会计估计 ~%Y*2i f  
  34.management representations 管理层声明 cw 3JSz9  
  35.going concern assumption 持续经营假设 q#v&&]N=  
  36.audit plan 审计计划 UQl3Tq4QM  
  37.significant audit areas 重点审计领域 2?LZW14$d  
  38.error 错误 Sr_]R< ?  
  39.fraud舞弊 f1Ruaz-  
  40.modified or additional procedures 修改或追加审计程序  D7%`hU  
  41.misappropriation of assets 侵占资产 C\7qAR\  
  42.transactions without substance 虚假交易 a;p3Me7  
  43.unusual pressures 异常压力 u1y c  
  44.the suspected noncompliance 涉嫌存在违法行为 + M2|-C  
  45.materialiy 重要性 @DT${,.49  
  46.exceed the materiality level 超过重要性水平 ; 4nz'9+  
  47.approach the materiality level 接近重要性水平 P,Fs7  
  48.an acceptably low level 可接受水平 =K#D^c~  
  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 @?_<A%hz  
  50.misstatements or omissions 错报或漏报 wi]|"\  
  51.aggregate 总计 /}?"O~5M"  
  52.subsequent events 期后事项 _20nOg` o  
  53.adjust the financial statements 调整财务报表 q#Y%Y  
  54.perform additional audit procedures 实施追加的审计程序 Bb];qYuCO  
  55.audit risk 审计风险 oDp!^G2A"  
  56.detection risk 检查风险 =@b/Gl  
  57.inappropriate audit opinion 不适当的审计意见 ugg08am!  
  58.material misstatement 重大的错报 4{rwNBj(  
  59.tolerable misstatement 可容忍错报 8W?/Sg`  
  60.the acceptable level of detection risk 可接受的检查风险 #$(F&>pj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~ ={8b  
  62.simall business 小规模企业 &1:xY.Zs_  
  63.accounting system 会计系统 3O<:eS~  
  64.test of control 控制测试 e:IUO1#  
  65.walk-through test 穿行测试 *a xOen  
  66.communication 沟通 I%(`2 rD8G  
  67.flow chart 流程图 ZK))91;v  
  68.reperformance of internal control 重新执行 4os7tx  
  69.audit evidence 审计证据 ;4of7d  
  70.substantive procedures 实质性程序 sHO6y0P  
  71.assertions 认定 AW@ I,  
  72.esistence 存在 /N+*=LIK I  
  73.occurrence 发生 KFHn)+*"  
  74.completeness 完整性 fU_itb(  
  75.rights and obligations 权利和义务 ^- T!(P:  
  76.valuation and allocation 计价和分摊 Hep]jxp+  
  77.cutoff 截止 )sG`sET]`f  
  78.accuracy 准确性 hKb-l`KO  
  79.classification 分类  ^G{3x  
  80.inspection 检查 A P><l@  
  81.supervision of counting 监盘 w> `3{MTQ  
  82.observation 观察 A?8f 6  
  83.confirmation 函证  :0ZFbIy  
  84.computation 计算 yyfm  
  85.analytical procedures 分析程序 Ia:n<sZU  
  86.vouch 核对 7Zp'}Om<I  
  87.trace 追查 -Cv:lJj  
  88.audit sampling 审计抽样 YC4S,fY`  
  89.error 误差 9RwD_`D(MN  
  90.expected error 预期误差 hdtb.u~  
  91.population 总体 +`l >_u'  
  92.sampling risk 抽样风险 g@YJ#S(}  
  93.non- sampling risk 非抽样风险 \?&P|7N  
  94.sampling unit 抽样单位 !"B 0z+O>  
  95.statistical sampling 统计抽样 "exph$  
  96.tolerable error 可容忍误差 |xyN#wi  
  97.the risk of under reliance 信赖不足风险 a6"Pe07t  
  98.the risk of over reliance 信赖过度风险 r6&f I"Yg  
  99.the risk of incorrect rejection 误拒风险 }R* [7V9"  
  100. the risk of incorrect acceptance 误受风险 "ZF:}y  
  101.working trial balance 试算平衡表 cP63q|[[  
  102.index and cross-referencing 索引和交叉索引 \;&9h1?Mn  
  103.cash receipt 现金收入 y/rmxQtP  
  104.cash disbursement 现金支出 roYoxF;\  
  105.bank statement 银行对账单 #R<4K0Xan  
  106.bank reconciliation 银行存款余额调节表 :P<} bGN  
  107.balance sheet date 资产负债表日 ,%e.nj9  
  108.net realizable value 可变现净值 Z8+{ -  
  109.storeroom 仓库 D %kY  
  110.sale invoice 销售发票 8r(S=dA  
  111.price list 价目表 TO.?h!  
  112.positive confirmation request 积极式询证函 ['j_W$8n  
  113.negative confirmation request 消极式询证函 x|n2,3%  
  114.purchase requisition 请购单 cf?*6q?n  
  115.receiving report 验收报告 x9R_KLN:;  
  116.gross margin 毛利 -qz;  
  117.manufacturing overhead 制造费用 +CtsD9PA  
  118.material requisition 领料单 74ma   
  119.inventory-taking 存货盘点 6j@3C` Yd  
  120.bond certificate 债券 :%Na-j9hV)  
  121.stock certificate 股票 azKbGS/X  
  122.audit report 审计报告 Se+sgw_"  
  123.entity 被审计单位 Bh?K_{e  
  124.addressee of the audit report 审计报告的收件人 @V:4tG.<sw  
  125.unqualified opinion 无保留意见 VnW]-P*:  
  126.qualified opinion 保留意见 -S \74hA  
  127.disclaimer of opinion 无法表示意见 6 ?F F !x  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   SD paW6(_  
  A (2)absorbed overhead 已吸收制造费用 $EHAHNL?Lx  
  A (3)absorption costing 吸收成本计算 VU`aH9g3(  
  A (4)account 账户,报表   {-D2K:m  
  A (5)accounting postulate 会计假设   (5rH 72g(  
  A (6)accounting series release 会计公告文件   @SeE,<  
  A (7)accounting valuation 会计计价   ,5Jq ZD  
  A (8)account sale 承销清单 `!Ei H<H}  
  A (9)accountability concept 经营责任概念   <&E3QeK  
  A (10)accountancy 会计职业   DZKVZ_ q  
  A (11)accountant 会计师   H/'tSb  
  A (12)accounting 会计   ^XEX"E  
  A (13)agency cost 代理成本   +"rZ<i  
  A (14)accounting bases 会计基础   UO$z_ p]w  
  A (15)accounting manual 会计手册   cN_e0;*Ua  
  A (16)accounting period 会计期间   k]W~  _  
  A (17)accounting policies 会计方针   .q#2 op  
  A (18)accounting rate of return 会计报酬率   _!6~o>  
  A (19)accounting reference date 会计参照日   \Tq Km  
  A (20)accounting reference period 会计参照期间   ycB >gd  
  A (21)accrual concept 应计概念   m, ',luQ  
  A (22)accrual expenses 应计费用   nf?;h!_7  
  A (23)acid test ration 速动比率(酸性测试比率)   (cJb/|?3  
  A (24)acquisition 购置   }8J77[>/  
  A (25)acquisition accounting 收购会计   q@1!v  
  A (26)activity based accounting 作业基础成本计算   'eg?W_zu  
  A (27)adjusting events 调整事项   J&4LyIpQ  
  A (28)administrative expenses 行政管理费   94Mh/A 9k  
  A (29)advice note 发货通知   Yoi4R{9c  
  A (30)amortization 摊销   &o*/6X  
  A (31)analytical review 分析性检查   SFAh(+t  
  A (32)annual equivalent cost 年度等量成本法   ]etLobV  
  A (33)annual report and accounts 年度报告和报表   l&cYN2T b  
  A (34)appraisal cost 检验成本   e#]=-^  
  A (35)appropriation account 盈余分配账户   uSp=,2)  
  A (36)articles of association 公司章程细则   1"{3v@yi  
  A (37)assets 资产   3Qmok@4e)  
  A (38)assets cover 资产保障   /~*U'.V  
  A (39)asset value per share 每股资产价值   J'B6l#N  
  A (40)associated company 联营公司   (wLzkV/6  
  A (41)attainable standard 可达标准   (r,tU(  
B]oIFLED  
 A (42)attributable profit 可归属利润   Jx[Z[RO2  
  A (43)audit 审计   |r_S2)zH9m  
  A (44)audit report 审计报告   OO5k _J  
  A (45)auditing standards 审计准则   wjYwQ=y5  
  A (46)authorized share capital 额定股本   x"0*U9f  
  A (47)available hours 可用小时   Cc^`M9dP  
  A (48)avoidable costs 可避免成本 v&oE!s#  
  B (49)back-to-back loan 易币贷款   pJ[7m  
  B (50)backflush accounting 倒退成本计算   |u,2A1  
  B (51)bad debts 坏帐   J/Ki]T9  
  B (52)bad debts ratio 坏帐比率   AU@K5jwDwQ  
  B (53)bank charges 银行手续费   tkU"/$Vi\  
  B (54)bank overdraft 银行透支   fbp6lE  
  B (55)bank reconciliation 银行存款调节表   i~ D,  
  B (56)bank statement 银行对账单   u1 d{|fF  
  B (57)bankruptcy 破产   -#T?C ]}  
  B (58)basis of apportionment 分摊基础   \AV6;;}&  
  B (59)batch 批量   oyV@BHJO@  
  B (60)batch costing 分批成本计算   (@Q@B%!!K  
  B (61)beta factor B(市场)风险因素   #UGm/4C  
  B (62)bill 账单   Q- 78B'!=  
  B (63)bill of exchange 汇票   =\H.C@r  
  B (64)bill of landing 提单   \2,7fy'  
  B (65)bill of materials 用料预计单   H^P uC (  
  B (66)bill payable 应付票据   p\5DW'  
  B (67)bill receivable 应收票据   diN5*CF'~  
  B (68)bin card 存货记录卡   Mo`7YS-Y  
  B (69)bonus 红利   zMasA  
  B (70)book-keeping 薄记   =BW>jD  
  B (71)Boston classification 波士顿分类   ^Z]1Z  
  B (72)breakeven chart 保本图   l?E7'OEF:  
  B (73)breakeven point 保本点   Qe<D X"  
  B (74)breaking-down time 复位时间   ka3Jqy4[  
  B (75)budget 预算   @+1-_Q`s/R  
  B (76)budget center 预算中心   !X721lNP  
  B (77)budget cost allowance 预算成本折让   VaQqi>;\  
  B (78)budget manual 预算手册   ]0<T,m Z  
  B (79)budget period 预算期间   z;`o>Ja2  
  B (80)budgetary control 预算控制   !l1UpJp  
  B (81)budgeted capacity 预算生产能力   6u^M fOc  
  B (82)burden 制造费用   @mM'V5_#  
  B (83)business center 经营中心   #:"F-3A0  
  B (84)business entity 营业个体   sp*_;h3'  
  B (85)business unit 经营单位   7N0V`&}T  
 B (86)buy-out management 管理性购买产权   dX|(n.}  
  B (87)by-product 副产品 L ;5uB2  
  C (88)called-up share capital 催缴股本   !uoU 8Ki9  
  C (89)capacity 生产能力   ~*R"WiDtI  
  C (90)capacity ratios 生产能力比率   0X =Yly*m@  
  C (91)capital 资本   h;105$E1  
  C (92)capital assets pricing model资本资产计价模式   '&4W@lvyz  
  C (93)capital commitment 承诺资本   =9@{U2 =l  
  C (94)capital employed 已运用的资本   nE+OBdl  
  C (95)capital expenditure 资本支出   1+6)0 OH{  
  C (96)capital expenditureauthorization 资本支出核准   "i/ l'  
  C (97)capital expenditure control 资本支出控制   qTFktJZw  
  C (98)capital expenditure proposal资本支出申请   "{-jZdq'  
  C (99)capital funding planning 资本基金筹集计划   V;$ME4B\{  
  C (100)capital gain 资本收益   Ia-`x/r*m  
  C (101)capital investment appraisal资本投资评估   ``bIqY  
  C (102)capital maintenance 资本保全   e\%emp->  
  C (103)capital resource planning 资本资源计划   kd^CZ;O  
  C (104)capital surplus 资本盈余   k fS44NV  
  C (105)capital turnover 资本周转率   ab4(?-'-  
  C (106)card 记录卡   wRu+:<o^.  
  C (107)cash 现金   lJHV c"*/  
  C (108)cash account 现金账户   B ^>}M  
  C (109)cash book 现金账薄   QfjgBJo%  
  C (110)cash cow 金牛产品    )! 2$yD  
  C (111)cash flow 现金流量   Z%_" -ENT  
  C (112)cash discounted 现金贴现   r}ZL{uWMW  
  C (113)cash flow budget 现金流量预算   --*Jv"/0  
  C (114)cash flow statement 现金流量表   Eshc"U  
  C (115)cash ledger 现金分类账   ir^%9amh  
  C (116)cash limit 现金限额   =8BMCedH|  
  C (117)CCA 现时成本会计   &c<0g `x  
  C (118)center 中心   'lwLe3.c  
  C (119)changeover time 变更时间   9Qja|;  
  C (120)chartered entity 特许经济个体   oGz-lO{lt  
  C (121)cheque 支票   P YWp2V/  
  C (122)cheque register 支票登记薄   T;/Y/Fd  
  C (123)coin analysis 零钱分类   7 ,Tg>,%Q  
  C (124)classification 分类   7!.#:+rg5#  
  C (125)clock card 工时卡   C" vj#Tx  
  C (126)code 代码   Z6@W)QX  
  C (127)commitment accounting 承诺确认会计   M(>"e*Pi  
  C (128)common cost 共同成本   NYopt?Xg  
  C (129)company limited byguarantee 有限担保责任公司   6`(x)Q9  
C (130)company limited shares 股份有限公司   oCD#Gmr  
  C (131)competitive position 竞争能力状况   20glz(  
  C (132)concept 概念   Nm;(M =  
  C (133)conglomerate 跨行业企业   nl v8HC  
  C (134)consistency concept 一致性概念   [K_v,m]   
  C (135)consolidated accounts 合并报表   8BP.VxX  
  C (136)consolidation accounting 合并会计   M1(+_W`  
  C (137)consortium 财团   V'[Lqe,y  
  C (138)contingency plan 应急计划   SymBb}5  
  C (139)contingent liabilities 或有负债   C4vmgl&  
  C (140)continuous operation 连续生产   aKi&2>c5>  
  C (141)contra 抵消   i U3GUsPy  
  C (142)contract cost 合同成本   ]:Y@pZ  
  C (143)contract costing 合同成本计算   ry bs9:_}  
  C (144)contribution 贡献毛益   @wa2Z  
  C (145)contribution centre 贡献中心   r 334E  
  C (146)contribution chart 贡献图   tNsiokOm  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =2;2_u?  
  C (148)contribution to salesration 贡献毛益对销售比率   Y`$dtg {  
  C (149)control 控制   <Z^P8nu  
  C (150)control account 控制帐户   ')!+> b(P  
  C (151)control limits 控制限度   >^mNIfdE^=  
  C (152)controllability concept 可控制概念   t;?M#I\,{  
  C (153)controllable cost 可控制成本   9='a9\((mH  
  C (154)conversion cost 加工成本   ~loJYq'y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~fL:pVp  
  C (156)corporate appraisal 公司评估   Gwl]sMJ  
  C (157)corporate planning 公司计划   g5THkxp  
  C (158)corporate social reporting 公司社会报告   7S"W7O1>  
  C (159)corporation 股份公司   Skm$:`u;  
  C (160)cost 成本   & w%%{lM  
  C (161)cost account 成本帐户   px`o.%`'  
  C (162)cost accounting 成本会计   <G d?,}\  
  C (163)cost accounting manual 成本手册   Ln~Z_!  
  C (164)cost accounts calendar 成本报表的日历时间   G's >0  
  C (165)cost adjustment 成本调整   i-6,r[<  
  C (166)cost allocation 成本分配   <A%}  
  C (167)cost apportionment 成本分摊   Mlr]-Gu5Z  
  C (168)cost attribution 成本归属   @y3u'Y,B  
  C (169)cost audit 成本审计   gWlv;oq  
  C (170)cost behaviour 成本性态   V4c$V]7  
  C (171)cost benefit analysis 成本效益分析   \_H-TbU8  
  C (172)cost center 成本中心   0UV5}/2rP  
  C (173)cost driver 成本动因
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