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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 +,oEcCi  
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  1.audit   审计 H}v.0R  
  2.attestation   鉴证 ~V#MI@]V~  
  3.credibility   可信赖程度 GD*rTtDWn  
  4.audit of financial statements 财务报表审计 3B*b d  
  5.agreed-upon procedures 执行商定程序 + =.>9  
  6.high levels of assurance 高水平保证 ( X(61[Lu  
  7.compilation 编制 NMaZ+g!t(  
  8.reliability 可靠性 w5/`_m!  
  9.relevance 相关性 u7PtGN0r%  
  10.professional skepticism 职业谨慎 `Wc"Ix0  
  11.objectivity 客观性 t2bv nh  
  12. professional competence 专业胜任能力 K|n%8hRy  
  13.Senior/CPA-in-charge 项目经理 4Js2/s  
  14.audit engagement letter 业务约定书 %63zQFk  
  15.recurring audit 连续审计 +Cs[]~  
  16.the client 委托人 >WYiOXYv  
  17.change CPA 更换注册会计 q,Oj  
  18.the existing CPA 现任注册会计师 [D;wB|+,  
  19.the successor CPA 后任注册会计师 ?+3vK=Rf}  
  20.the preceding CPA前任注册会计师 ub/Z'!  
  21.issue the audit report 出具审计报告 FYwMmb ~3  
  22.expert 专家 U%.%:'eV=  
  23.the board of directors 董事会 =7^rKrD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 x}^ :Bs+j  
  25.assess material misstatement risks评估重大错报风险 uGXN ciEp`  
  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 tO?NbWcp  
  27.a general knowledge of —— 初步了解―――的情况 8x)&4o@  
  28.a more knowledge of—— 进一步了解的情况 s&Bk@a8  
  29.the prior year‘s working papers 以前年度工作底稿 11"- taWj  
  30.minutes of meeting 会议纪要 5Z8Zb.  
  31.business risks 经营风险 X283.?  
  32.appropriateness 适当性 seQSDCsvw*  
  33.accounting estimate 会计估计 [ADSGnw  
  34.management representations 管理层声明 ""~b1kEt  
  35.going concern assumption 持续经营假设 ,Yp+&&p.  
  36.audit plan 审计计划 :| s  
  37.significant audit areas 重点审计领域 4n9".UHh  
  38.error 错误 d+caGpaR  
  39.fraud舞弊 ^l,(~03_  
  40.modified or additional procedures 修改或追加审计程序 \*a7o GyH>  
  41.misappropriation of assets 侵占资产 QD8.C=2R  
  42.transactions without substance 虚假交易 <w,NMu"  
  43.unusual pressures 异常压力 kT-dQ32  
  44.the suspected noncompliance 涉嫌存在违法行为 w}20l F  
  45.materialiy 重要性 96(3ilAt  
  46.exceed the materiality level 超过重要性水平 !g`^<y!  
  47.approach the materiality level 接近重要性水平 Ru&>8Ln0  
  48.an acceptably low level 可接受水平 "V= IG{.  
  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 5SB!)F]   
  50.misstatements or omissions 错报或漏报 $a@T:zfe  
  51.aggregate 总计 (^{tu89ab  
  52.subsequent events 期后事项 #oYPe:8|m  
  53.adjust the financial statements 调整财务报表 QLPb5{>KDS  
  54.perform additional audit procedures 实施追加的审计程序 &g;&=<#I  
  55.audit risk 审计风险 X[SdDYMY  
  56.detection risk 检查风险 B0M(&)!%  
  57.inappropriate audit opinion 不适当的审计意见 h]+UK14m  
  58.material misstatement 重大的错报 -n:~m p  
  59.tolerable misstatement 可容忍错报 x>]14 bLz  
  60.the acceptable level of detection risk 可接受的检查风险 .S_7R/2(?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [ pe{,lp  
  62.simall business 小规模企业 2iWS k6%R  
  63.accounting system 会计系统 jW8,}Xs  
  64.test of control 控制测试 IgmCZ?l&0  
  65.walk-through test 穿行测试 n%S%a >IQj  
  66.communication 沟通 P Nf_{4  
  67.flow chart 流程图 \PzJ66DL!  
  68.reperformance of internal control 重新执行 w=QlQ\  
  69.audit evidence 审计证据 /g`!Zn8a  
  70.substantive procedures 实质性程序 mfW}^mu  
  71.assertions 认定 R9&3QRW|  
  72.esistence 存在 ZLGglT'EW>  
  73.occurrence 发生 De-hHY{>  
  74.completeness 完整性 3|0wD:Dy  
  75.rights and obligations 权利和义务 {i^F4A@=Z  
  76.valuation and allocation 计价和分摊 "*bP @W  
  77.cutoff 截止 ymW? <\AD,  
  78.accuracy 准确性 nb~592u  
  79.classification 分类 cr`NHl/XF  
  80.inspection 检查 sU$<v( `"  
  81.supervision of counting 监盘 X T<SR ]  
  82.observation 观察 j[RY    
  83.confirmation 函证 ?on EqH>  
  84.computation 计算 rj ] ~g  
  85.analytical procedures 分析程序 J*Q+$Ai~  
  86.vouch 核对 Wt M1nnJp  
  87.trace 追查 BO,xA-+  
  88.audit sampling 审计抽样 ?u4t;  
  89.error 误差 *'n L[]  
  90.expected error 预期误差 Y2TXWl,Jk  
  91.population 总体 AX]cM)w  
  92.sampling risk 抽样风险 *}'3|e4w}  
  93.non- sampling risk 非抽样风险 4c]=kbGW  
  94.sampling unit 抽样单位 b{Bef*`/  
  95.statistical sampling 统计抽样 4M )oA|1w  
  96.tolerable error 可容忍误差 u_=^Bd   
  97.the risk of under reliance 信赖不足风险 q&kG>  
  98.the risk of over reliance 信赖过度风险 KIGMWS^^  
  99.the risk of incorrect rejection 误拒风险 re x MS  
  100. the risk of incorrect acceptance 误受风险 j0~ dJ#  
  101.working trial balance 试算平衡表 0JXXJ:dB  
  102.index and cross-referencing 索引和交叉索引 0B]c`$"aD  
  103.cash receipt 现金收入 ]^0mh["  
  104.cash disbursement 现金支出 xdgbs-a)  
  105.bank statement 银行对账单 | vPU]R>6  
  106.bank reconciliation 银行存款余额调节表 O9P4r*prA  
  107.balance sheet date 资产负债表日 s>I~%+V.?:  
  108.net realizable value 可变现净值 emMk*l,  
  109.storeroom 仓库 n #S?fsQN  
  110.sale invoice 销售发票 %w;wQ_  
  111.price list 价目表 m^o?{ (K  
  112.positive confirmation request 积极式询证函 O& 1z-  
  113.negative confirmation request 消极式询证函 oi7Y?hTj  
  114.purchase requisition 请购单 jSQM3+`b  
  115.receiving report 验收报告 = G>Y9Sc  
  116.gross margin 毛利 A\})H  
  117.manufacturing overhead 制造费用 cz1 m05E  
  118.material requisition 领料单 # ('GGzL6c  
  119.inventory-taking 存货盘点 ) S-Fuq4i4  
  120.bond certificate 债券 +O4//FC-"  
  121.stock certificate 股票 %F87"v~  
  122.audit report 审计报告 ;qs^+  
  123.entity 被审计单位 MP p    
  124.addressee of the audit report 审计报告的收件人 AHzm9U @  
  125.unqualified opinion 无保留意见 w :9M6+mM^  
  126.qualified opinion 保留意见 b(~#CHg  
  127.disclaimer of opinion 无法表示意见 )Vo%}g?6!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }vd72P B  
  A (2)absorbed overhead 已吸收制造费用 c27Zh=;Tj  
  A (3)absorption costing 吸收成本计算 e\._M$l  
  A (4)account 账户,报表   `-g$ 0lm7  
  A (5)accounting postulate 会计假设   ? CU;  
  A (6)accounting series release 会计公告文件   -Dwe,N"{2  
  A (7)accounting valuation 会计计价   ybv]wBpM:  
  A (8)account sale 承销清单 ;;N#'.xD  
  A (9)accountability concept 经营责任概念   I9h{fB  
  A (10)accountancy 会计职业   8:U0M'}u>  
  A (11)accountant 会计师   XO5 E-Nh  
  A (12)accounting 会计   `( 'NH]^  
  A (13)agency cost 代理成本   P! P` MX  
  A (14)accounting bases 会计基础   R@KWiV  
  A (15)accounting manual 会计手册   j:$Z-s  
  A (16)accounting period 会计期间   L7"<a2J  
  A (17)accounting policies 会计方针   l-2lb&n  
  A (18)accounting rate of return 会计报酬率   tm.&k6%  
  A (19)accounting reference date 会计参照日   S`& yVzv  
  A (20)accounting reference period 会计参照期间   65GC7 >[  
  A (21)accrual concept 应计概念   X=? \A{Y  
  A (22)accrual expenses 应计费用   L+G i  
  A (23)acid test ration 速动比率(酸性测试比率)   iV:\,<8d  
  A (24)acquisition 购置   y\:,.cZ+TQ  
  A (25)acquisition accounting 收购会计   s>=$E~qq  
  A (26)activity based accounting 作业基础成本计算   Pk5 %lu  
  A (27)adjusting events 调整事项   rS0#]Gg  
  A (28)administrative expenses 行政管理费   *fSX3Dk  
  A (29)advice note 发货通知   <bJ~Ol  
  A (30)amortization 摊销   }Qh%Z)  
  A (31)analytical review 分析性检查   a YY1*^  
  A (32)annual equivalent cost 年度等量成本法   I*KJq ?R  
  A (33)annual report and accounts 年度报告和报表   y2PxC. -  
  A (34)appraisal cost 检验成本   tPDB'S:&3  
  A (35)appropriation account 盈余分配账户   o3`0x9{  
  A (36)articles of association 公司章程细则   '.e 5Ku  
  A (37)assets 资产   ^y~oXS(  
  A (38)assets cover 资产保障   ltHuN;C\  
  A (39)asset value per share 每股资产价值   7'5/T]Z  
  A (40)associated company 联营公司   f5R%F ~  
  A (41)attainable standard 可达标准   %5;kNeD\Fq  
KF7d`bRe  
 A (42)attributable profit 可归属利润   V/)3d  
  A (43)audit 审计   R%JEx3)0m  
  A (44)audit report 审计报告   ]@qD4:  
  A (45)auditing standards 审计准则   hP/uS%X   
  A (46)authorized share capital 额定股本   {XW>3 "  
  A (47)available hours 可用小时   0.#% KfQ  
  A (48)avoidable costs 可避免成本 Y3xEFqMU  
  B (49)back-to-back loan 易币贷款   V{{UsEVO  
  B (50)backflush accounting 倒退成本计算   z]sQ3"cmX  
  B (51)bad debts 坏帐   ! &V,+}>)  
  B (52)bad debts ratio 坏帐比率   mN#&NA  
  B (53)bank charges 银行手续费   %Ip=3($Ku[  
  B (54)bank overdraft 银行透支   <4;f?e u  
  B (55)bank reconciliation 银行存款调节表   tOPk x(  
  B (56)bank statement 银行对账单   %Jn5M(myC  
  B (57)bankruptcy 破产   'IER9%V$  
  B (58)basis of apportionment 分摊基础   `~@}f"c`u  
  B (59)batch 批量   +*RpOtss  
  B (60)batch costing 分批成本计算   e co=ia  
  B (61)beta factor B(市场)风险因素   5a* Awv}  
  B (62)bill 账单   tdC kvVE  
  B (63)bill of exchange 汇票   &HJ~\6r\  
  B (64)bill of landing 提单   ,7e 2M@=  
  B (65)bill of materials 用料预计单   l_x>.'a  
  B (66)bill payable 应付票据   _xdttO^N  
  B (67)bill receivable 应收票据    uMBb=   
  B (68)bin card 存货记录卡   CzT_$v_  
  B (69)bonus 红利   VE/~tT;  
  B (70)book-keeping 薄记   Bc#6mO-  
  B (71)Boston classification 波士顿分类   T f^ O(  
  B (72)breakeven chart 保本图   !v3wl0  
  B (73)breakeven point 保本点   H{;8i7%  
  B (74)breaking-down time 复位时间   q5w)i  
  B (75)budget 预算   <7X+-%yb;  
  B (76)budget center 预算中心   wSs78c=  
  B (77)budget cost allowance 预算成本折让   2K'}Vm+  
  B (78)budget manual 预算手册   P +3)Y O1C  
  B (79)budget period 预算期间   7M9s}b%?  
  B (80)budgetary control 预算控制   Xg97[I8/  
  B (81)budgeted capacity 预算生产能力   ix}*whW=U  
  B (82)burden 制造费用   FD}>}fLv  
  B (83)business center 经营中心   QLTE`t5w3'  
  B (84)business entity 营业个体   W&^2Fb  
  B (85)business unit 经营单位   fGLOXbsA  
 B (86)buy-out management 管理性购买产权   ;Y16I#?;Kh  
  B (87)by-product 副产品 nzu 3BVv  
  C (88)called-up share capital 催缴股本   lc0ZfC  
  C (89)capacity 生产能力   k?=V?JWY  
  C (90)capacity ratios 生产能力比率   )5bdWJ>l  
  C (91)capital 资本   U 0S}O(Ptr  
  C (92)capital assets pricing model资本资产计价模式   [ \Aor[(  
  C (93)capital commitment 承诺资本   jNseD  
  C (94)capital employed 已运用的资本   VAR/"  
  C (95)capital expenditure 资本支出   hO:X\:G  
  C (96)capital expenditureauthorization 资本支出核准   Xq%!(YD|  
  C (97)capital expenditure control 资本支出控制   ts0K"xmY\c  
  C (98)capital expenditure proposal资本支出申请   /h%MWCZWm^  
  C (99)capital funding planning 资本基金筹集计划   *'(dcy9  
  C (100)capital gain 资本收益   LvS3c9|Aj  
  C (101)capital investment appraisal资本投资评估   K#{E87G(  
  C (102)capital maintenance 资本保全   E0S[TEDa]  
  C (103)capital resource planning 资本资源计划   ]# T9v06w  
  C (104)capital surplus 资本盈余   )uyh  
  C (105)capital turnover 资本周转率   Wkv **X}  
  C (106)card 记录卡   I!Za2?  
  C (107)cash 现金   IN]bAd8"  
  C (108)cash account 现金账户   B[MZ P v)  
  C (109)cash book 现金账薄   mwTn}h3N  
  C (110)cash cow 金牛产品   _V|'iz9.  
  C (111)cash flow 现金流量   W.,J'  
  C (112)cash discounted 现金贴现   `0Q:d'  
  C (113)cash flow budget 现金流量预算   J0|}u1? l  
  C (114)cash flow statement 现金流量表   L=}UApK  
  C (115)cash ledger 现金分类账   XT_BiZ%l5O  
  C (116)cash limit 现金限额   ?-'Q-\j  
  C (117)CCA 现时成本会计   HwSPOII|8K  
  C (118)center 中心   ikRIL2Y  
  C (119)changeover time 变更时间   @kwD$%*0  
  C (120)chartered entity 特许经济个体   +CNRSq"  
  C (121)cheque 支票   @]#+`pZ4A  
  C (122)cheque register 支票登记薄   (^Do#3  
  C (123)coin analysis 零钱分类   Lou4M  
  C (124)classification 分类   qkUr5^1  
  C (125)clock card 工时卡   aLXA9?  
  C (126)code 代码   cCV"(Oo[H|  
  C (127)commitment accounting 承诺确认会计   )3B5"b,  
  C (128)common cost 共同成本   y!!+IeReS  
  C (129)company limited byguarantee 有限担保责任公司   Q84KU8?d  
C (130)company limited shares 股份有限公司   A1ebXXD )  
  C (131)competitive position 竞争能力状况   1I^Sv  
  C (132)concept 概念   6l vx  
  C (133)conglomerate 跨行业企业   p go\(K0  
  C (134)consistency concept 一致性概念   {Rj'=%h  
  C (135)consolidated accounts 合并报表   TcfBfscU  
  C (136)consolidation accounting 合并会计   j*:pW;)^  
  C (137)consortium 财团   JcVq%~ {M  
  C (138)contingency plan 应急计划   $=m17GD  
  C (139)contingent liabilities 或有负债   F<(x z=  
  C (140)continuous operation 连续生产   Eq<# pX6  
  C (141)contra 抵消   4l`gAE$  
  C (142)contract cost 合同成本   {M~!?# <K  
  C (143)contract costing 合同成本计算   N[+dX_h  
  C (144)contribution 贡献毛益   Z|?XQ-R5  
  C (145)contribution centre 贡献中心   VD#^Xy4% r  
  C (146)contribution chart 贡献图   0~1P&Qs<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   B=c^ma  
  C (148)contribution to salesration 贡献毛益对销售比率   ^&rb I,D  
  C (149)control 控制   T&2 3Pf1  
  C (150)control account 控制帐户   GyPN)!X@.&  
  C (151)control limits 控制限度   eXaDx%mM  
  C (152)controllability concept 可控制概念   .CpF0  
  C (153)controllable cost 可控制成本   d<3"$%C  
  C (154)conversion cost 加工成本   \4p<;$'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )eV40l$ M  
  C (156)corporate appraisal 公司评估    zm.2L  
  C (157)corporate planning 公司计划   $WPN.,7  
  C (158)corporate social reporting 公司社会报告   hW+Dko(s  
  C (159)corporation 股份公司   j5)qF1W,  
  C (160)cost 成本   }I`|*6Up  
  C (161)cost account 成本帐户   kv4J@  
  C (162)cost accounting 成本会计   Cp* n2  
  C (163)cost accounting manual 成本手册   <C{5(=X{  
  C (164)cost accounts calendar 成本报表的日历时间   d?P aZz{4  
  C (165)cost adjustment 成本调整   vxt^rBA  
  C (166)cost allocation 成本分配   |5/[0V-vy  
  C (167)cost apportionment 成本分摊   d#tUG~jc  
  C (168)cost attribution 成本归属   09?<K)_G  
  C (169)cost audit 成本审计   f\^QV  
  C (170)cost behaviour 成本性态   gPi_+-@  
  C (171)cost benefit analysis 成本效益分析   D_)vGvv3;.  
  C (172)cost center 成本中心   uR%H"f  
  C (173)cost driver 成本动因
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