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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 >y Y'7Ey  
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  1.audit   审计 J>u 7,  
  2.attestation   鉴证 3e(ehLc4DJ  
  3.credibility   可信赖程度 rj6#1kt  
  4.audit of financial statements 财务报表审计 oh$Q6G  
  5.agreed-upon procedures 执行商定程序 &3yD_P_3  
  6.high levels of assurance 高水平保证 e9Nk3Sj]  
  7.compilation 编制 ?_I[,N?@41  
  8.reliability 可靠性 765p/**  
  9.relevance 相关性 7O, U?p  
  10.professional skepticism 职业谨慎 Bdj%hyW  
  11.objectivity 客观性 |j 6OM{@  
  12. professional competence 专业胜任能力 9 7ql5  
  13.Senior/CPA-in-charge 项目经理 -eX5z  
  14.audit engagement letter 业务约定书 %;.;>Y(-  
  15.recurring audit 连续审计 3E 3HL7  
  16.the client 委托人 z )HD`Ho  
  17.change CPA 更换注册会计 It{;SKeo  
  18.the existing CPA 现任注册会计师 A45A:hqs  
  19.the successor CPA 后任注册会计师 ei rzYt  
  20.the preceding CPA前任注册会计师 V*W;OiE_ 3  
  21.issue the audit report 出具审计报告 1UKg=A-q  
  22.expert 专家 otk}y8  
  23.the board of directors 董事会 ?(R]9.5S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G#M dfKH  
  25.assess material misstatement risks评估重大错报风险 `F/Tv 5@L  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 / ~^rr f  
  27.a general knowledge of —— 初步了解―――的情况 q `pP$i:  
  28.a more knowledge of—— 进一步了解的情况 K# Jk _"W  
  29.the prior year‘s working papers 以前年度工作底稿 L(U"U# QZ  
  30.minutes of meeting 会议纪要 t*?0D\b 2  
  31.business risks 经营风险 # vry0i  
  32.appropriateness 适当性 zL\OB?)5J  
  33.accounting estimate 会计估计 z Toq^T  
  34.management representations 管理层声明 ,mj@sC>  
  35.going concern assumption 持续经营假设 *V+j%^91}  
  36.audit plan 审计计划 vBog0KD);s  
  37.significant audit areas 重点审计领域 hXA6D)   
  38.error 错误 x:QgjK  
  39.fraud舞弊 Q9Q|lO  
  40.modified or additional procedures 修改或追加审计程序 / 4lvP  
  41.misappropriation of assets 侵占资产 "I QlVi  
  42.transactions without substance 虚假交易 i F+vl]  
  43.unusual pressures 异常压力 $#] ]K   
  44.the suspected noncompliance 涉嫌存在违法行为 9ksE>[7  
  45.materialiy 重要性 ca>Z7qT!  
  46.exceed the materiality level 超过重要性水平 ahPoEh  
  47.approach the materiality level 接近重要性水平 4T=u`3pD7l  
  48.an acceptably low level 可接受水平 _%GG l$kH  
  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=\3Jj(4  
  50.misstatements or omissions 错报或漏报 -Y='_4s  
  51.aggregate 总计 7[. 6axL  
  52.subsequent events 期后事项 . Z%{'CC  
  53.adjust the financial statements 调整财务报表 L =8rH5  
  54.perform additional audit procedures 实施追加的审计程序 (<)]sp2   
  55.audit risk 审计风险 qkC/\![@  
  56.detection risk 检查风险 , dx3zBI  
  57.inappropriate audit opinion 不适当的审计意见 ##4GK08!  
  58.material misstatement 重大的错报 4)("v-p  
  59.tolerable misstatement 可容忍错报 m'f,_ \'  
  60.the acceptable level of detection risk 可接受的检查风险 39=1f 6I1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 u{*SX k  
  62.simall business 小规模企业 Yboiw y,n  
  63.accounting system 会计系统 HB7;0yt`:  
  64.test of control 控制测试 a AB`G3  
  65.walk-through test 穿行测试 yUp,NfS]o  
  66.communication 沟通 [h,QBz  
  67.flow chart 流程图 &cu lbcz  
  68.reperformance of internal control 重新执行 o";Z$tAJkC  
  69.audit evidence 审计证据 lhkwWbB  
  70.substantive procedures 实质性程序 ]GRWnif  
  71.assertions 认定 u&n' ITH  
  72.esistence 存在 *Q,0W:~-  
  73.occurrence 发生 4vwTs*eB `  
  74.completeness 完整性 nG;8:f`  
  75.rights and obligations 权利和义务 c.j$9=XLBG  
  76.valuation and allocation 计价和分摊 nI*v820,  
  77.cutoff 截止 V#`fs|e;y  
  78.accuracy 准确性 *;fw%PW  
  79.classification 分类 HTyLJe  
  80.inspection 检查 u5Ftu?t  
  81.supervision of counting 监盘 t8dm)s[r8  
  82.observation 观察 ,j$Vvz   
  83.confirmation 函证 %Jrt4sg[j-  
  84.computation 计算 9 J?wO9rI  
  85.analytical procedures 分析程序 v_nj$1dY6  
  86.vouch 核对 IzpZwx^3''  
  87.trace 追查 ) lZp9O  
  88.audit sampling 审计抽样 m`FN IY  
  89.error 误差 4Z/Q=Mq2  
  90.expected error 预期误差 7=DjI ~  
  91.population 总体 H V;D?^F  
  92.sampling risk 抽样风险 mzf+Cu:` v  
  93.non- sampling risk 非抽样风险 EeF'&zE-  
  94.sampling unit 抽样单位 iV eC=^1  
  95.statistical sampling 统计抽样 %!PM&zV  
  96.tolerable error 可容忍误差 $9ky{T?YG  
  97.the risk of under reliance 信赖不足风险 uECsh2Uin  
  98.the risk of over reliance 信赖过度风险 -Q U^c2  
  99.the risk of incorrect rejection 误拒风险 N+y&,N,  
  100. the risk of incorrect acceptance 误受风险 'FS?a  
  101.working trial balance 试算平衡表 ( )3O=!  
  102.index and cross-referencing 索引和交叉索引 !ki.t  
  103.cash receipt 现金收入 /)>s##p*  
  104.cash disbursement 现金支出 <,>P0tY}  
  105.bank statement 银行对账单 XQ~Ke-QW)  
  106.bank reconciliation 银行存款余额调节表 cJL'$`gWf  
  107.balance sheet date 资产负债表日 .k0~Vh2u  
  108.net realizable value 可变现净值 >z.<u|r2  
  109.storeroom 仓库 /*c\qXA5  
  110.sale invoice 销售发票 [/BE8]M ~  
  111.price list 价目表 #2EI\E&$  
  112.positive confirmation request 积极式询证函 b/Xbs0q  
  113.negative confirmation request 消极式询证函 ,Uy|5zv  
  114.purchase requisition 请购单 &JtV'@>v  
  115.receiving report 验收报告 ?:L:EW8  
  116.gross margin 毛利 n2I V2^ "  
  117.manufacturing overhead 制造费用 @`,1:  
  118.material requisition 领料单 C|?o*fQ  
  119.inventory-taking 存货盘点 V.{H9n]IO  
  120.bond certificate 债券 ~fo6*g:f1  
  121.stock certificate 股票 wW/7F;54  
  122.audit report 审计报告 "|HDGA5  
  123.entity 被审计单位 v= N!SaK{  
  124.addressee of the audit report 审计报告的收件人 {pHM},WJ  
  125.unqualified opinion 无保留意见 !eUDi(   
  126.qualified opinion 保留意见 >~Qr  
  127.disclaimer of opinion 无法表示意见 ~O1&@xX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5=1^T@~#&  
  A (2)absorbed overhead 已吸收制造费用 !0dNQ[$82  
  A (3)absorption costing 吸收成本计算 &c*^VL\  
  A (4)account 账户,报表   V,[d66H=N  
  A (5)accounting postulate 会计假设   6 HlePTf8  
  A (6)accounting series release 会计公告文件   +tD[9b! m  
  A (7)accounting valuation 会计计价   }@^4,FKJ  
  A (8)account sale 承销清单 =lu/9 i6  
  A (9)accountability concept 经营责任概念   "1-}A(X  
  A (10)accountancy 会计职业   G7CG~:3h+  
  A (11)accountant 会计师   YXI'gn2b#  
  A (12)accounting 会计   PClMQL#  
  A (13)agency cost 代理成本   1Zi,b  
  A (14)accounting bases 会计基础   E~ a3r]V/  
  A (15)accounting manual 会计手册   EMc;^ d  
  A (16)accounting period 会计期间   l#}.^71+  
  A (17)accounting policies 会计方针   Uk,g JR  
  A (18)accounting rate of return 会计报酬率   gy;+_'.j   
  A (19)accounting reference date 会计参照日   8zBWIi  
  A (20)accounting reference period 会计参照期间   wGZR31  
  A (21)accrual concept 应计概念   ?]4>rl}  
  A (22)accrual expenses 应计费用   Dxk+P! !K  
  A (23)acid test ration 速动比率(酸性测试比率)   R+7oRXsu  
  A (24)acquisition 购置   5j-]EJb  
  A (25)acquisition accounting 收购会计   {b@KYR9K  
  A (26)activity based accounting 作业基础成本计算   {N#KkYH{"  
  A (27)adjusting events 调整事项   A mwa)  
  A (28)administrative expenses 行政管理费   ''kS*3  
  A (29)advice note 发货通知   41_SRh7N  
  A (30)amortization 摊销   RAp=s  
  A (31)analytical review 分析性检查   EFc-foN  
  A (32)annual equivalent cost 年度等量成本法   "t0kAG  
  A (33)annual report and accounts 年度报告和报表   +nT'I!//  
  A (34)appraisal cost 检验成本   $*W6A/%O  
  A (35)appropriation account 盈余分配账户   |> _!eS\=<  
  A (36)articles of association 公司章程细则   M BXBog7U  
  A (37)assets 资产   FP Jd|  
  A (38)assets cover 资产保障   LE%7DW(  
  A (39)asset value per share 每股资产价值   Q(o!iI:Gts  
  A (40)associated company 联营公司   -D^}S"'  
  A (41)attainable standard 可达标准   raQ7.7  
M1%Dg'}G  
 A (42)attributable profit 可归属利润   nIvJrAm4k  
  A (43)audit 审计   9Mgq1Z  
  A (44)audit report 审计报告   NxLXm,  
  A (45)auditing standards 审计准则   ?r2#. W  
  A (46)authorized share capital 额定股本   8j4z{+'TQ  
  A (47)available hours 可用小时   @+ WQ ^  
  A (48)avoidable costs 可避免成本 w\19[U3  
  B (49)back-to-back loan 易币贷款   Y+3!f#exm  
  B (50)backflush accounting 倒退成本计算   sk|=% }y  
  B (51)bad debts 坏帐   /N-_FMl?  
  B (52)bad debts ratio 坏帐比率   dHk{.n^p  
  B (53)bank charges 银行手续费   $v b ,P(  
  B (54)bank overdraft 银行透支   Zx$ol;Yd  
  B (55)bank reconciliation 银行存款调节表   M+!x}$ &v  
  B (56)bank statement 银行对账单   !(t,FYeH  
  B (57)bankruptcy 破产   1>Q'R  
  B (58)basis of apportionment 分摊基础   #YSF&*  
  B (59)batch 批量   K)_WL]RJ.4  
  B (60)batch costing 分批成本计算   9TAj) {U%'  
  B (61)beta factor B(市场)风险因素   {W\T"7H  
  B (62)bill 账单   P6Mhbmt9*  
  B (63)bill of exchange 汇票   ]LZ`LL'#Y_  
  B (64)bill of landing 提单   LA[g(i 7  
  B (65)bill of materials 用料预计单   +B|7p9qy  
  B (66)bill payable 应付票据   x3zj ?-  
  B (67)bill receivable 应收票据   |D.O6?v@  
  B (68)bin card 存货记录卡   5ZY)nelc  
  B (69)bonus 红利   "+uNmUUnm  
  B (70)book-keeping 薄记   >5 b/or  
  B (71)Boston classification 波士顿分类   Y+qQIMZ  
  B (72)breakeven chart 保本图   .6~`Ubr}E  
  B (73)breakeven point 保本点   OD=!&LM  
  B (74)breaking-down time 复位时间   m~'? /!!  
  B (75)budget 预算   _Zc%z@}  
  B (76)budget center 预算中心   Em7 WDu0  
  B (77)budget cost allowance 预算成本折让   [/_+ >M  
  B (78)budget manual 预算手册   1h7+@#<:a  
  B (79)budget period 预算期间    2Cg$,#H  
  B (80)budgetary control 预算控制   Ac|5. ?|N  
  B (81)budgeted capacity 预算生产能力   LG]3hz9^9  
  B (82)burden 制造费用   z* <y5  
  B (83)business center 经营中心   ?tg  y|  
  B (84)business entity 营业个体   $Q+s /4\  
  B (85)business unit 经营单位   -]:G L>b  
 B (86)buy-out management 管理性购买产权   x#C@8Bxq=  
  B (87)by-product 副产品 Ay{t254/  
  C (88)called-up share capital 催缴股本   0W^dhYO  
  C (89)capacity 生产能力   O3o: qly!  
  C (90)capacity ratios 生产能力比率   8I,QD` xu  
  C (91)capital 资本   $c&0F,   
  C (92)capital assets pricing model资本资产计价模式   1=2^90  
  C (93)capital commitment 承诺资本   },[;O^Do^{  
  C (94)capital employed 已运用的资本   *U l*%! ?D  
  C (95)capital expenditure 资本支出   n,O5".aa<  
  C (96)capital expenditureauthorization 资本支出核准   '!1$9o^$  
  C (97)capital expenditure control 资本支出控制   B%\gkl  
  C (98)capital expenditure proposal资本支出申请   y}08~L?2  
  C (99)capital funding planning 资本基金筹集计划   k8]O65t|  
  C (100)capital gain 资本收益   9PUes3"v  
  C (101)capital investment appraisal资本投资评估   N]YtLa,t  
  C (102)capital maintenance 资本保全   9F;S+)H4  
  C (103)capital resource planning 资本资源计划   z{]?h cY  
  C (104)capital surplus 资本盈余   ,572n[-q  
  C (105)capital turnover 资本周转率   ;o<m}bGaT  
  C (106)card 记录卡   W >(vYU  
  C (107)cash 现金   -> lu#; A5  
  C (108)cash account 现金账户    StYzGJ  
  C (109)cash book 现金账薄   f Mf&?`V  
  C (110)cash cow 金牛产品   P6U%=xaC  
  C (111)cash flow 现金流量   $(q>mg:H  
  C (112)cash discounted 现金贴现   G"y.Z2$  
  C (113)cash flow budget 现金流量预算   vs&8wbS)  
  C (114)cash flow statement 现金流量表   & GWkq>  
  C (115)cash ledger 现金分类账   Z"I/ NGiU  
  C (116)cash limit 现金限额   7 boJ*  
  C (117)CCA 现时成本会计   KbxR Lx]w  
  C (118)center 中心   R,@g7p  
  C (119)changeover time 变更时间   8Og3yFx[rt  
  C (120)chartered entity 特许经济个体   Me:{{-V4  
  C (121)cheque 支票   G6`J1Uk  
  C (122)cheque register 支票登记薄   tu%[p 4   
  C (123)coin analysis 零钱分类   =fyyqb 4  
  C (124)classification 分类   `^U&#K  
  C (125)clock card 工时卡   hh.Q\qhubB  
  C (126)code 代码   >[a<pm !  
  C (127)commitment accounting 承诺确认会计   >E"9*:.^a  
  C (128)common cost 共同成本   0&fl#]oCE  
  C (129)company limited byguarantee 有限担保责任公司   ?q91:H   
C (130)company limited shares 股份有限公司   UU@fkk  
  C (131)competitive position 竞争能力状况   ?Hy+'sq[  
  C (132)concept 概念   VS/;aG$&y  
  C (133)conglomerate 跨行业企业   ?$%%Mp(  
  C (134)consistency concept 一致性概念   *i<\iM oW  
  C (135)consolidated accounts 合并报表   pvXcLR)L+3  
  C (136)consolidation accounting 合并会计   [B6DC`M  
  C (137)consortium 财团   % "Db?  
  C (138)contingency plan 应急计划   NO>k  
  C (139)contingent liabilities 或有负债   B/eaqJ  
  C (140)continuous operation 连续生产   E(L<L1:"  
  C (141)contra 抵消   'dt\db5p  
  C (142)contract cost 合同成本   S]2 {ZDP  
  C (143)contract costing 合同成本计算    ,-rB=|w  
  C (144)contribution 贡献毛益   /r.6XZs6  
  C (145)contribution centre 贡献中心   >xd<YwXZ  
  C (146)contribution chart 贡献图   fnH3 CE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   O]nT>;PXX  
  C (148)contribution to salesration 贡献毛益对销售比率   U=!@Db5k~  
  C (149)control 控制   |pWaBh|r  
  C (150)control account 控制帐户   YL5>V$i  
  C (151)control limits 控制限度   .RRlUWu  
  C (152)controllability concept 可控制概念   p#H]\ P'  
  C (153)controllable cost 可控制成本   ,8 6K  
  C (154)conversion cost 加工成本   MTmO>V&O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `mB.pz[  
  C (156)corporate appraisal 公司评估   5()Fvae{k  
  C (157)corporate planning 公司计划   3eg5oAZ)G8  
  C (158)corporate social reporting 公司社会报告   lfS;?~W0k  
  C (159)corporation 股份公司   n,KA&)/s  
  C (160)cost 成本   C+l?k2  
  C (161)cost account 成本帐户   Y%IJ8P^Y  
  C (162)cost accounting 成本会计   #/WAzYt{  
  C (163)cost accounting manual 成本手册   ^Rmoz1d  
  C (164)cost accounts calendar 成本报表的日历时间   NfF~dK|  
  C (165)cost adjustment 成本调整   \p6 }  
  C (166)cost allocation 成本分配   vR]mSX3 )?  
  C (167)cost apportionment 成本分摊   a c6*v49  
  C (168)cost attribution 成本归属   fS./y=j(X  
  C (169)cost audit 成本审计   *bZ\@Qm  
  C (170)cost behaviour 成本性态   #pu}y,QN$  
  C (171)cost benefit analysis 成本效益分析   7c::Qf[|  
  C (172)cost center 成本中心   VG#Q;Xd}  
  C (173)cost driver 成本动因
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