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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 d1joVUYE  
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  1.audit   审计 =:+0)t=ao  
  2.attestation   鉴证 ZX~ _g@  
  3.credibility   可信赖程度 &:=$wc  
  4.audit of financial statements 财务报表审计 @ /UfD ye  
  5.agreed-upon procedures 执行商定程序 S-+M;@'Rl  
  6.high levels of assurance 高水平保证 wY"o`o Z  
  7.compilation 编制 f f7(  
  8.reliability 可靠性 [Vd z^_@Y  
  9.relevance 相关性 D5?phyC[Z  
  10.professional skepticism 职业谨慎 I?Q+9Rmm`J  
  11.objectivity 客观性 H6aM&r9}  
  12. professional competence 专业胜任能力 7~M<cD  
  13.Senior/CPA-in-charge 项目经理 {0!#>["<  
  14.audit engagement letter 业务约定书 3 ? &h^UX  
  15.recurring audit 连续审计 /XS&d%y  
  16.the client 委托人 &Np9kIMCB  
  17.change CPA 更换注册会计 A"Q@W<.  
  18.the existing CPA 现任注册会计师 =l<iI*J. M  
  19.the successor CPA 后任注册会计师 5.tvB  
  20.the preceding CPA前任注册会计师 ?*r!{3T ,u  
  21.issue the audit report 出具审计报告 >5T_g2pkv  
  22.expert 专家 `:M^8SYrL  
  23.the board of directors 董事会 s~26  
  24.knowledge of the entity‘ s business 了解被审计单位情况 K t#, ]]  
  25.assess material misstatement risks评估重大错报风险 !MQ N  H  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >6Lm9&}  
  27.a general knowledge of —— 初步了解―――的情况 bl/,*Wx:4.  
  28.a more knowledge of—— 进一步了解的情况 /NF#+bx  
  29.the prior year‘s working papers 以前年度工作底稿 >uJ/TQU  
  30.minutes of meeting 会议纪要 nws"RcP+Z  
  31.business risks 经营风险 #~qAHJ<  
  32.appropriateness 适当性 G[idN3+#  
  33.accounting estimate 会计估计 8cHE[I  
  34.management representations 管理层声明 /)uM[ dnai  
  35.going concern assumption 持续经营假设 vuz4qCQ  
  36.audit plan 审计计划 VF0dE  
  37.significant audit areas 重点审计领域  +f4W"t  
  38.error 错误 ;LJ3c7$@lf  
  39.fraud舞弊 ED} 31L  
  40.modified or additional procedures 修改或追加审计程序 VanB>|p6  
  41.misappropriation of assets 侵占资产 (fo Bp  
  42.transactions without substance 虚假交易 # k5#j4!b  
  43.unusual pressures 异常压力 P"7ow-  
  44.the suspected noncompliance 涉嫌存在违法行为 0_eQlatb  
  45.materialiy 重要性 +?`b=6e(`  
  46.exceed the materiality level 超过重要性水平 ``?6=mO  
  47.approach the materiality level 接近重要性水平 ,ZI\dtl  
  48.an acceptably low level 可接受水平 '~-IV0v9  
  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 %c^ m\ E  
  50.misstatements or omissions 错报或漏报 |kiJ}oy  
  51.aggregate 总计 >Cd9fJ&0gP  
  52.subsequent events 期后事项 Uz8hANN0_  
  53.adjust the financial statements 调整财务报表 Sav`%0q?7a  
  54.perform additional audit procedures 实施追加的审计程序 (*l2 ('e#@  
  55.audit risk 审计风险 G5]1s  
  56.detection risk 检查风险 bdc\  
  57.inappropriate audit opinion 不适当的审计意见 e9u@`ZC07  
  58.material misstatement 重大的错报 /c+)C"  
  59.tolerable misstatement 可容忍错报 g8pm2o@S  
  60.the acceptable level of detection risk 可接受的检查风险 "EftN5?/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s ?l%L!  
  62.simall business 小规模企业 qJ[@:&:  
  63.accounting system 会计系统  [EHrIn  
  64.test of control 控制测试  ?)tK!'  
  65.walk-through test 穿行测试 g{pQ4jKF  
  66.communication 沟通 :_d3//|  
  67.flow chart 流程图  w.kCBDL  
  68.reperformance of internal control 重新执行 \k&1*b?h  
  69.audit evidence 审计证据 =g@9>3~{!  
  70.substantive procedures 实质性程序 DOm-)zl{|x  
  71.assertions 认定 QV,E #(\5  
  72.esistence 存在 2DMrMmLI  
  73.occurrence 发生 WO%h"'iJ  
  74.completeness 完整性 /3^P_\,>f  
  75.rights and obligations 权利和义务 m=&j@  
  76.valuation and allocation 计价和分摊 #7z|mVzH  
  77.cutoff 截止 ?9U:g(v  
  78.accuracy 准确性 Ht=$] Px  
  79.classification 分类 fCEz-TMW  
  80.inspection 检查 =hX[  
  81.supervision of counting 监盘 QXk"?yT`E  
  82.observation 观察 lg/sMF>z\f  
  83.confirmation 函证 a20w,  
  84.computation 计算 kN'Thq/ZE  
  85.analytical procedures 分析程序 z<a2cQ?XQ  
  86.vouch 核对 Sr y,@p)  
  87.trace 追查 x% XT2+  
  88.audit sampling 审计抽样 kP,7Li\  
  89.error 误差 StM/  
  90.expected error 预期误差 >riq98Us/  
  91.population 总体 M4<+%EV}  
  92.sampling risk 抽样风险 <lld*IH  
  93.non- sampling risk 非抽样风险 Hql5oA  
  94.sampling unit 抽样单位 .S vyj  
  95.statistical sampling 统计抽样 0o68rF5^s  
  96.tolerable error 可容忍误差 cCng5Nq,c  
  97.the risk of under reliance 信赖不足风险 3&J&^O  
  98.the risk of over reliance 信赖过度风险 R# 6H'TVE  
  99.the risk of incorrect rejection 误拒风险 +Hyk'=.W  
  100. the risk of incorrect acceptance 误受风险 FP;": iRL  
  101.working trial balance 试算平衡表 IrO +5w  
  102.index and cross-referencing 索引和交叉索引 ^HFo3V }h  
  103.cash receipt 现金收入 b:B [3|  
  104.cash disbursement 现金支出 vw r RZ"2  
  105.bank statement 银行对账单 +sn2Lw!^  
  106.bank reconciliation 银行存款余额调节表 T7GQ^WnA  
  107.balance sheet date 资产负债表日 Oc-u=K,B  
  108.net realizable value 可变现净值 iB{xvyR  
  109.storeroom 仓库 ^('cbl  
  110.sale invoice 销售发票 -lp"#^ ;  
  111.price list 价目表 |a(Q4 e/,  
  112.positive confirmation request 积极式询证函 4[l^0  
  113.negative confirmation request 消极式询证函 }1rvM4{/+f  
  114.purchase requisition 请购单 .;%q/hP  
  115.receiving report 验收报告 k|ip?O  
  116.gross margin 毛利 "8t\MKt(  
  117.manufacturing overhead 制造费用 o4'v> b  
  118.material requisition 领料单 4I.1D2 1jA  
  119.inventory-taking 存货盘点 *SGlqR['\e  
  120.bond certificate 债券 k.>6nho`TV  
  121.stock certificate 股票 e-!?[Ujv*%  
  122.audit report 审计报告 9%TT> 2#  
  123.entity 被审计单位 QE6El'S  
  124.addressee of the audit report 审计报告的收件人 lu3.KOD/  
  125.unqualified opinion 无保留意见 y$h"ty{g  
  126.qualified opinion 保留意见 o>K &D$J;O  
  127.disclaimer of opinion 无法表示意见 <rMv0y+r  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   afy/K'~  
  A (2)absorbed overhead 已吸收制造费用 KZi' v6  
  A (3)absorption costing 吸收成本计算 ^teaJy%  
  A (4)account 账户,报表   w7ZG oh(  
  A (5)accounting postulate 会计假设   zkG>u,B}  
  A (6)accounting series release 会计公告文件   =f4< ({9  
  A (7)accounting valuation 会计计价   |<2 *v-a  
  A (8)account sale 承销清单 V@Kn24''  
  A (9)accountability concept 经营责任概念   r+TK5|ke  
  A (10)accountancy 会计职业   iha9!kf  
  A (11)accountant 会计师   {0fz9"|U  
  A (12)accounting 会计   #ZF>WoC@e?  
  A (13)agency cost 代理成本   9RB`$5F ;  
  A (14)accounting bases 会计基础   z1}1*F"  
  A (15)accounting manual 会计手册   :B+Rg cqi  
  A (16)accounting period 会计期间   l<n5gfJ  
  A (17)accounting policies 会计方针   \AHY[WKx  
  A (18)accounting rate of return 会计报酬率   qhN[Dj(d  
  A (19)accounting reference date 会计参照日   vh{9'vd3el  
  A (20)accounting reference period 会计参照期间   a G@nErdW  
  A (21)accrual concept 应计概念   Y^X:vI  
  A (22)accrual expenses 应计费用   +0U #.|?  
  A (23)acid test ration 速动比率(酸性测试比率)   Wv NI=>  
  A (24)acquisition 购置   T(&kXMaB  
  A (25)acquisition accounting 收购会计   A~XOK;sB  
  A (26)activity based accounting 作业基础成本计算   qdO[d|d  
  A (27)adjusting events 调整事项   Vbo5`+NAis  
  A (28)administrative expenses 行政管理费   \"J?@  
  A (29)advice note 发货通知   ennR@pg  
  A (30)amortization 摊销   \{:%v#ZZ  
  A (31)analytical review 分析性检查   UIz:=DJ  
  A (32)annual equivalent cost 年度等量成本法   |a>}9:g,=*  
  A (33)annual report and accounts 年度报告和报表   8T<@ @6`T  
  A (34)appraisal cost 检验成本   d<_NB]V&F  
  A (35)appropriation account 盈余分配账户   99a \MH`^  
  A (36)articles of association 公司章程细则   ,y{0bq9*2  
  A (37)assets 资产   ]2LXU YB  
  A (38)assets cover 资产保障   7|K3WuLL  
  A (39)asset value per share 每股资产价值   \w3%[+c  
  A (40)associated company 联营公司   %`eJ66T  
  A (41)attainable standard 可达标准   qj`,qm P  
Hw y5G ;  
 A (42)attributable profit 可归属利润   xl3zy~; M  
  A (43)audit 审计   RA} U#D:$i  
  A (44)audit report 审计报告   d&5c_6oW  
  A (45)auditing standards 审计准则   8,_ -0_^$  
  A (46)authorized share capital 额定股本   hR!}u}ECd  
  A (47)available hours 可用小时   #n=A)#'my  
  A (48)avoidable costs 可避免成本 pFEZDf}:  
  B (49)back-to-back loan 易币贷款   qP&byEs"  
  B (50)backflush accounting 倒退成本计算    . uBO  
  B (51)bad debts 坏帐   di-- :h/  
  B (52)bad debts ratio 坏帐比率   ka!Bmv)  
  B (53)bank charges 银行手续费   0hFH^2%UY  
  B (54)bank overdraft 银行透支   u0s'6=  
  B (55)bank reconciliation 银行存款调节表   L 43`^ ;u  
  B (56)bank statement 银行对账单   IX"ZS  
  B (57)bankruptcy 破产   G *ds4R?!  
  B (58)basis of apportionment 分摊基础   :fRmUAK%  
  B (59)batch 批量   6k:y$,w  
  B (60)batch costing 分批成本计算   "Wo.8  
  B (61)beta factor B(市场)风险因素   Y~:}l9Qs  
  B (62)bill 账单   TeKC} NW  
  B (63)bill of exchange 汇票   L+8=P<]  
  B (64)bill of landing 提单   1B6C<cL:sU  
  B (65)bill of materials 用料预计单   A%h~Z a  
  B (66)bill payable 应付票据   lxo.,n)  
  B (67)bill receivable 应收票据   w2 /* `YO  
  B (68)bin card 存货记录卡   kJI3`gS+  
  B (69)bonus 红利   #FEa 5  
  B (70)book-keeping 薄记   *wV iH  
  B (71)Boston classification 波士顿分类   ,.[.SU#V  
  B (72)breakeven chart 保本图   4 #aqz9k  
  B (73)breakeven point 保本点   : #3OcD4  
  B (74)breaking-down time 复位时间   -xw 98  
  B (75)budget 预算   C/CN '  
  B (76)budget center 预算中心   ax<g0=^R  
  B (77)budget cost allowance 预算成本折让   }i D$4\ L  
  B (78)budget manual 预算手册   M8\G>0Hc6  
  B (79)budget period 预算期间   HmhUc,EC  
  B (80)budgetary control 预算控制   T_uNF8Bh  
  B (81)budgeted capacity 预算生产能力   zpbcmQB*  
  B (82)burden 制造费用   PP!l  
  B (83)business center 经营中心   jo<>Hc{g>  
  B (84)business entity 营业个体   ri"?, }(  
  B (85)business unit 经营单位   wTHK=n\i  
 B (86)buy-out management 管理性购买产权   {EOn r1  
  B (87)by-product 副产品 mr@_ %U  
  C (88)called-up share capital 催缴股本   sk~za  
  C (89)capacity 生产能力   U&,r4>V@h>  
  C (90)capacity ratios 生产能力比率   &1*4%N@'  
  C (91)capital 资本   7X(rLd 6#  
  C (92)capital assets pricing model资本资产计价模式   Rl y jOf{0  
  C (93)capital commitment 承诺资本   tDEXm^B2Sv  
  C (94)capital employed 已运用的资本   `oB'(  
  C (95)capital expenditure 资本支出   Uy(vELB  
  C (96)capital expenditureauthorization 资本支出核准   N =x]A C,  
  C (97)capital expenditure control 资本支出控制   4Sg<r,G  
  C (98)capital expenditure proposal资本支出申请   ^Yf3"D?&  
  C (99)capital funding planning 资本基金筹集计划   =t@:F  
  C (100)capital gain 资本收益   '&RZ3@}+  
  C (101)capital investment appraisal资本投资评估   C]yvK}  
  C (102)capital maintenance 资本保全   n "XdHW0  
  C (103)capital resource planning 资本资源计划   nsZDZ/jx  
  C (104)capital surplus 资本盈余   ^:qpa5^"  
  C (105)capital turnover 资本周转率   T {hyt  
  C (106)card 记录卡   L v  
  C (107)cash 现金   *d^9,GGn-  
  C (108)cash account 现金账户   !8wZw68"  
  C (109)cash book 现金账薄   2.^7?ok  
  C (110)cash cow 金牛产品   3js)niT9u  
  C (111)cash flow 现金流量   OI'uH$y  
  C (112)cash discounted 现金贴现   }UyzM y,  
  C (113)cash flow budget 现金流量预算   p#ZMABlE,P  
  C (114)cash flow statement 现金流量表   TvQWdX=  
  C (115)cash ledger 现金分类账   \%w7D6dEZ  
  C (116)cash limit 现金限额   t9-_a5>E\}  
  C (117)CCA 现时成本会计   (nkUeQQ N  
  C (118)center 中心   +i:  E  
  C (119)changeover time 变更时间   {KW&wsI  
  C (120)chartered entity 特许经济个体   r0~7v1rG  
  C (121)cheque 支票   d [\>'>  
  C (122)cheque register 支票登记薄   B$K7L'e+-  
  C (123)coin analysis 零钱分类   mJwv&E  
  C (124)classification 分类   2A dX)iF@  
  C (125)clock card 工时卡   ^?H\*N 4  
  C (126)code 代码   uU8*$+ "  
  C (127)commitment accounting 承诺确认会计   3c1 o,2  
  C (128)common cost 共同成本   ODM>Z8@W/  
  C (129)company limited byguarantee 有限担保责任公司   )v*v   
C (130)company limited shares 股份有限公司   0-8ELX[#  
  C (131)competitive position 竞争能力状况   $=\oJ-(!@S  
  C (132)concept 概念   @/_XS4  
  C (133)conglomerate 跨行业企业   (Q}PeKM?jq  
  C (134)consistency concept 一致性概念   ]3gYuz|  
  C (135)consolidated accounts 合并报表   )OARO  
  C (136)consolidation accounting 合并会计   D]t~S1ycG7  
  C (137)consortium 财团   >GdLEE'w  
  C (138)contingency plan 应急计划   rg#qSrHp  
  C (139)contingent liabilities 或有负债   , I[^3Fn  
  C (140)continuous operation 连续生产   d+gk q\  
  C (141)contra 抵消   8.Pcr<  
  C (142)contract cost 合同成本   {q5hF5!`)  
  C (143)contract costing 合同成本计算   ]=$-B  
  C (144)contribution 贡献毛益   9b{g+lMZo  
  C (145)contribution centre 贡献中心   Wh#_9);  
  C (146)contribution chart 贡献图   d&GKfF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ')C _An>X6  
  C (148)contribution to salesration 贡献毛益对销售比率   S&4w`hdD>~  
  C (149)control 控制   &%_y6}xIw  
  C (150)control account 控制帐户   UD Iac;vT  
  C (151)control limits 控制限度   w]]x[D]L  
  C (152)controllability concept 可控制概念   $5q{vy  
  C (153)controllable cost 可控制成本   Z'*G'/*  
  C (154)conversion cost 加工成本   ^L*VW gi9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j8D$/  
  C (156)corporate appraisal 公司评估   =$:4v`W0(  
  C (157)corporate planning 公司计划   4YU1Kr4  
  C (158)corporate social reporting 公司社会报告   ZI#SYEF6  
  C (159)corporation 股份公司   ql%]$`IV6  
  C (160)cost 成本   "K4X:|Om"  
  C (161)cost account 成本帐户   t<KEx^gb  
  C (162)cost accounting 成本会计   ^>P@5gcoE(  
  C (163)cost accounting manual 成本手册   ByB0>G''.  
  C (164)cost accounts calendar 成本报表的日历时间   ;X9MA=b  
  C (165)cost adjustment 成本调整   1*c0\:BQ;z  
  C (166)cost allocation 成本分配   b&|YQW} ~  
  C (167)cost apportionment 成本分摊   %8z+R m,Ot  
  C (168)cost attribution 成本归属   ;6\Ski0=l  
  C (169)cost audit 成本审计   D6pEQdX`  
  C (170)cost behaviour 成本性态   OTy 4"%  
  C (171)cost benefit analysis 成本效益分析   K>DnD0  
  C (172)cost center 成本中心   g,z&{pZch  
  C (173)cost driver 成本动因
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