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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 P[ck84F/  
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  1.audit   审计 _p/UsJ  
  2.attestation   鉴证 Tc:)- z[o  
  3.credibility   可信赖程度 D& i94\vVa  
  4.audit of financial statements 财务报表审计 RFcv^Xf  
  5.agreed-upon procedures 执行商定程序 V>LwqS~`  
  6.high levels of assurance 高水平保证 cn3 \kT*  
  7.compilation 编制 3m)0 z{n  
  8.reliability 可靠性 gp?uHKsM  
  9.relevance 相关性 `r':by0M  
  10.professional skepticism 职业谨慎 eA?RK.e  
  11.objectivity 客观性 o5GcpbZ3k  
  12. professional competence 专业胜任能力 1{. |+S Z!  
  13.Senior/CPA-in-charge 项目经理 Y %^w:|f^  
  14.audit engagement letter 业务约定书 ,HV(l+k {|  
  15.recurring audit 连续审计 P=Jo+4O  
  16.the client 委托人 q`a'gJx#y  
  17.change CPA 更换注册会计 yYYSeH  
  18.the existing CPA 现任注册会计师 &64h ;P<  
  19.the successor CPA 后任注册会计师 vWv"  
  20.the preceding CPA前任注册会计师 [ /b2=>  
  21.issue the audit report 出具审计报告 |F[+k e  
  22.expert 专家 m,w A:o$'  
  23.the board of directors 董事会  KC6.Fr{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L}b.ulkMD  
  25.assess material misstatement risks评估重大错报风险 5m 4P\y^a  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5 PJhEB  
  27.a general knowledge of —— 初步了解―――的情况 pa3{8x{9m  
  28.a more knowledge of—— 进一步了解的情况 Tv=mgH=b  
  29.the prior year‘s working papers 以前年度工作底稿 i$#;Kpb`^  
  30.minutes of meeting 会议纪要 Pn1^NUMZJ  
  31.business risks 经营风险 _8J.fT$${  
  32.appropriateness 适当性 >T-u~i$s  
  33.accounting estimate 会计估计 "m8^zg hL  
  34.management representations 管理层声明 P4'Q/Sj  
  35.going concern assumption 持续经营假设 LL|r A:  
  36.audit plan 审计计划 -3 *]G^y2  
  37.significant audit areas 重点审计领域 & h)yro  
  38.error 错误 rJ4S%6w  
  39.fraud舞弊 lgy <?LI\  
  40.modified or additional procedures 修改或追加审计程序 u4?L 67x  
  41.misappropriation of assets 侵占资产 _6hQ %hv8  
  42.transactions without substance 虚假交易 i9|Sa6vuI  
  43.unusual pressures 异常压力 7Q9 w?y~c  
  44.the suspected noncompliance 涉嫌存在违法行为 &wawr2)}  
  45.materialiy 重要性 B dfwa  
  46.exceed the materiality level 超过重要性水平 RSRS wkC  
  47.approach the materiality level 接近重要性水平 4E+e}\r:6  
  48.an acceptably low level 可接受水平 k]|~>9eY]  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 s!zx} 5  
  50.misstatements or omissions 错报或漏报 '<)n8{3Q5w  
  51.aggregate 总计 Mb}QD~=M  
  52.subsequent events 期后事项 lrE5^;/s1  
  53.adjust the financial statements 调整财务报表 )dw'BNz5hT  
  54.perform additional audit procedures 实施追加的审计程序 3;9^  
  55.audit risk 审计风险 ~,Ix0h+H+M  
  56.detection risk 检查风险 JPHL#sKyz  
  57.inappropriate audit opinion 不适当的审计意见 { }n^cq  
  58.material misstatement 重大的错报 `/+>a8  
  59.tolerable misstatement 可容忍错报 };zFJ6I8  
  60.the acceptable level of detection risk 可接受的检查风险 G~a ZJ,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 VCkq"f7c w  
  62.simall business 小规模企业 Q3~H{)[Kq  
  63.accounting system 会计系统 khxnlry  
  64.test of control 控制测试 uH^-R_tQ  
  65.walk-through test 穿行测试 vh%B[brUJ  
  66.communication 沟通 WpP}stam/  
  67.flow chart 流程图 ;igIZ$&  
  68.reperformance of internal control 重新执行 h(dvZ= %  
  69.audit evidence 审计证据 >]TWXmx/w  
  70.substantive procedures 实质性程序 Sz`,X0a  
  71.assertions 认定 0[(8   
  72.esistence 存在 M|h3Wt~7  
  73.occurrence 发生 %sP*=5?vA  
  74.completeness 完整性 9cF[seE"0  
  75.rights and obligations 权利和义务 /{_:{G!Q0  
  76.valuation and allocation 计价和分摊 >+1duAC  
  77.cutoff 截止 U7F!Z( 9  
  78.accuracy 准确性 #trK^(  
  79.classification 分类  mq.`X:e  
  80.inspection 检查  kDioD  
  81.supervision of counting 监盘 + &Eq k  
  82.observation 观察 gr2U6gi  
  83.confirmation 函证 Zu[su >\  
  84.computation 计算 DyQy^G'%l  
  85.analytical procedures 分析程序 ouQ T  
  86.vouch 核对 rM%1GPVob  
  87.trace 追查 C&%_a~  
  88.audit sampling 审计抽样 ^ZcGY +/~  
  89.error 误差 g! |kp?  
  90.expected error 预期误差 8GUX{K  
  91.population 总体 va@Lz&sAE%  
  92.sampling risk 抽样风险 Bwxd&;E  
  93.non- sampling risk 非抽样风险 N4!O.POP  
  94.sampling unit 抽样单位 _`T_">9r  
  95.statistical sampling 统计抽样 S=5o < 1  
  96.tolerable error 可容忍误差 d#FQc18v}k  
  97.the risk of under reliance 信赖不足风险 <]2wn  
  98.the risk of over reliance 信赖过度风险 T8$y[W-c  
  99.the risk of incorrect rejection 误拒风险 {EQOP]  
  100. the risk of incorrect acceptance 误受风险 _Fl9>C"u  
  101.working trial balance 试算平衡表 ^09,"<@k  
  102.index and cross-referencing 索引和交叉索引 #X 1ND  
  103.cash receipt 现金收入 #\OA)`U  
  104.cash disbursement 现金支出 PJH&  
  105.bank statement 银行对账单 #\m<Sz5Gp#  
  106.bank reconciliation 银行存款余额调节表 )y$(AJx$  
  107.balance sheet date 资产负债表日 4!?eRY  
  108.net realizable value 可变现净值 F JyT+  
  109.storeroom 仓库 " H\k`.j  
  110.sale invoice 销售发票 4tBYR9|  
  111.price list 价目表 NBGH_6DROw  
  112.positive confirmation request 积极式询证函 Wne@<+mX  
  113.negative confirmation request 消极式询证函 6i/(5 nQ  
  114.purchase requisition 请购单 YaqJ,"GlT  
  115.receiving report 验收报告 rx|pOz,:  
  116.gross margin 毛利 sPIn|d  
  117.manufacturing overhead 制造费用 a:w#s}bL  
  118.material requisition 领料单 evmeqQG=  
  119.inventory-taking 存货盘点 L !xi  
  120.bond certificate 债券 9%9#_?RW  
  121.stock certificate 股票 <LiPEo.R  
  122.audit report 审计报告 ;4\;mmLVk  
  123.entity 被审计单位  @q) d  
  124.addressee of the audit report 审计报告的收件人 YT,{E,U;  
  125.unqualified opinion 无保留意见 6'f;-2  
  126.qualified opinion 保留意见 #H~64/  
  127.disclaimer of opinion 无法表示意见 s~X%Y<9l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;$g?T~v7  
  A (2)absorbed overhead 已吸收制造费用 i83OOV$1J  
  A (3)absorption costing 吸收成本计算 R:qW;n%AF  
  A (4)account 账户,报表   ef4 i:.  
  A (5)accounting postulate 会计假设   !4+<<(B=E  
  A (6)accounting series release 会计公告文件   RViAwTvY  
  A (7)accounting valuation 会计计价   OjA,]Gv6  
  A (8)account sale 承销清单 ");a3hD  
  A (9)accountability concept 经营责任概念   Ny/MJ#Lq  
  A (10)accountancy 会计职业   QMm%@zH  
  A (11)accountant 会计师   Q"#J6@  
  A (12)accounting 会计   qHsA1<wg  
  A (13)agency cost 代理成本   %?/X=}sE  
  A (14)accounting bases 会计基础   @=u3ZVD  
  A (15)accounting manual 会计手册   ]ZS OM\ }  
  A (16)accounting period 会计期间   jPkn[W# 6  
  A (17)accounting policies 会计方针   8 z\xrY  
  A (18)accounting rate of return 会计报酬率   E]r?{t`]  
  A (19)accounting reference date 会计参照日   owv[M6lbD  
  A (20)accounting reference period 会计参照期间   jebx40TA3  
  A (21)accrual concept 应计概念   lyhiFkO iH  
  A (22)accrual expenses 应计费用   Wd ELV3  
  A (23)acid test ration 速动比率(酸性测试比率)   BZ^}J!Q'*  
  A (24)acquisition 购置   f|(M.U-  
  A (25)acquisition accounting 收购会计   )V9bI(v  
  A (26)activity based accounting 作业基础成本计算   tZo} ;|~'  
  A (27)adjusting events 调整事项   fc>L K7M  
  A (28)administrative expenses 行政管理费   G3v5KmT  
  A (29)advice note 发货通知   2 yz _  
  A (30)amortization 摊销   Ax}JLPz5'  
  A (31)analytical review 分析性检查   \fe]c  :  
  A (32)annual equivalent cost 年度等量成本法   Flb&B1  
  A (33)annual report and accounts 年度报告和报表   xgtR6E^k  
  A (34)appraisal cost 检验成本   /Z4et'Lo  
  A (35)appropriation account 盈余分配账户   3Zh)]^  
  A (36)articles of association 公司章程细则   &)<)^.@3G^  
  A (37)assets 资产   ?Mfw]z"\C)  
  A (38)assets cover 资产保障   hE-M$LmN@  
  A (39)asset value per share 每股资产价值   oP.7/*p  
  A (40)associated company 联营公司   1h5 Akq  
  A (41)attainable standard 可达标准   m#p'iU*va,  
 9gZ$   
 A (42)attributable profit 可归属利润   tq?!-x+>  
  A (43)audit 审计   FVBYo%Ap  
  A (44)audit report 审计报告   Oow2>F%_#  
  A (45)auditing standards 审计准则   jc9y<{~x/  
  A (46)authorized share capital 额定股本   SgOheN-  
  A (47)available hours 可用小时   =tY T8Q;al  
  A (48)avoidable costs 可避免成本 QmIBaMI#  
  B (49)back-to-back loan 易币贷款   *{{89E>wC  
  B (50)backflush accounting 倒退成本计算   :BT q!>s  
  B (51)bad debts 坏帐   e>7i_4(C  
  B (52)bad debts ratio 坏帐比率   Z/J y'$x  
  B (53)bank charges 银行手续费   T[A 69O]v  
  B (54)bank overdraft 银行透支   F6dP,(  
  B (55)bank reconciliation 银行存款调节表   [ikOb8 G#  
  B (56)bank statement 银行对账单   8~gLqh8^V  
  B (57)bankruptcy 破产   GPkpXVm  
  B (58)basis of apportionment 分摊基础   ,Y48[_ymm  
  B (59)batch 批量   @=kSo -SX  
  B (60)batch costing 分批成本计算   )dSi/  
  B (61)beta factor B(市场)风险因素   1-QS~)+  
  B (62)bill 账单   igAtRX%Qx  
  B (63)bill of exchange 汇票   g=o4Q< #^y  
  B (64)bill of landing 提单   p D+k*  
  B (65)bill of materials 用料预计单   Q NVa?'0"Y  
  B (66)bill payable 应付票据   Sa5G.^ XI  
  B (67)bill receivable 应收票据   @\I#^X5lv  
  B (68)bin card 存货记录卡   FxtI"g\0  
  B (69)bonus 红利   dcT80sOC  
  B (70)book-keeping 薄记   ~e.L.,4QZ8  
  B (71)Boston classification 波士顿分类   FC"8#*x  
  B (72)breakeven chart 保本图   jF*j0PkNdb  
  B (73)breakeven point 保本点   lb1Xsgm{  
  B (74)breaking-down time 复位时间   1ZRT:N<-  
  B (75)budget 预算   dC4'{ n|7  
  B (76)budget center 预算中心   Ecx<OTo  
  B (77)budget cost allowance 预算成本折让   =mmWl9'mJ  
  B (78)budget manual 预算手册   nt.y !k  
  B (79)budget period 预算期间   /H+a0`/  
  B (80)budgetary control 预算控制   Xb,3Dvf  
  B (81)budgeted capacity 预算生产能力   pY$Q  
  B (82)burden 制造费用   t&Og$@  
  B (83)business center 经营中心   5E_YEBO/  
  B (84)business entity 营业个体   5 rUdv}.  
  B (85)business unit 经营单位   D|#E9OQzs  
 B (86)buy-out management 管理性购买产权   da~],MN  
  B (87)by-product 副产品 dnuu&Rv  
  C (88)called-up share capital 催缴股本   W`*r>`krVJ  
  C (89)capacity 生产能力   #LN`X8Wz'  
  C (90)capacity ratios 生产能力比率   j 1HW._G  
  C (91)capital 资本   Jpo (Wl  
  C (92)capital assets pricing model资本资产计价模式   dGTsc/$  
  C (93)capital commitment 承诺资本   5nVt[Puw  
  C (94)capital employed 已运用的资本   /JU.?M3 5  
  C (95)capital expenditure 资本支出   IdxzE_@  
  C (96)capital expenditureauthorization 资本支出核准   pFz`}?c0  
  C (97)capital expenditure control 资本支出控制   <_KIK  
  C (98)capital expenditure proposal资本支出申请   ;IM}|2zuN  
  C (99)capital funding planning 资本基金筹集计划   k.15CA`  
  C (100)capital gain 资本收益   i(+p0:< 0  
  C (101)capital investment appraisal资本投资评估   _t}WsEQ+P  
  C (102)capital maintenance 资本保全   gbagi+8s`%  
  C (103)capital resource planning 资本资源计划   Jqi%|,/]N  
  C (104)capital surplus 资本盈余   ##4HYQ%E  
  C (105)capital turnover 资本周转率   !FFU=f  
  C (106)card 记录卡   w"&n?L  
  C (107)cash 现金   fa2kG&, _  
  C (108)cash account 现金账户   m<2M4u   
  C (109)cash book 现金账薄   O!bOp=  
  C (110)cash cow 金牛产品   W'u>#  
  C (111)cash flow 现金流量   `x%>8/  
  C (112)cash discounted 现金贴现   *s iFj CN<  
  C (113)cash flow budget 现金流量预算   '>C5-R:O  
  C (114)cash flow statement 现金流量表   SOvF[,+  
  C (115)cash ledger 现金分类账   Yp2eBgo"  
  C (116)cash limit 现金限额   QnX(V[  
  C (117)CCA 现时成本会计   i<g-+Qs  
  C (118)center 中心   CQDkFQq-dq  
  C (119)changeover time 变更时间   s=/v';5J2!  
  C (120)chartered entity 特许经济个体   j^2j& Ta  
  C (121)cheque 支票   2gVm9gAHUd  
  C (122)cheque register 支票登记薄   H~z`]5CN  
  C (123)coin analysis 零钱分类   )TM4R)r%)9  
  C (124)classification 分类   QUQ'3  
  C (125)clock card 工时卡   "`1bA"E  
  C (126)code 代码   y Fq&8 x<X  
  C (127)commitment accounting 承诺确认会计   WvZ8/T'x  
  C (128)common cost 共同成本   ^&Y#)II  
  C (129)company limited byguarantee 有限担保责任公司   ?p8_AL'RS  
C (130)company limited shares 股份有限公司   gt w Q-  
  C (131)competitive position 竞争能力状况   D*|Bb ?  
  C (132)concept 概念   x.R4% Z  
  C (133)conglomerate 跨行业企业   ~gRf:VXX=_  
  C (134)consistency concept 一致性概念   mBON$sF|  
  C (135)consolidated accounts 合并报表   @bP)406p  
  C (136)consolidation accounting 合并会计   G[q$QB+  
  C (137)consortium 财团   5bpEYW+  
  C (138)contingency plan 应急计划   BsYa3d=}  
  C (139)contingent liabilities 或有负债   (7=9++uU  
  C (140)continuous operation 连续生产   :tv,]05t  
  C (141)contra 抵消   FH+s s!  
  C (142)contract cost 合同成本   zjoq6  
  C (143)contract costing 合同成本计算   8E]F$.6U  
  C (144)contribution 贡献毛益   W X6&oy>  
  C (145)contribution centre 贡献中心   TBU&6M>{3  
  C (146)contribution chart 贡献图   UByv?KZi  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K0Fh%Y4)QH  
  C (148)contribution to salesration 贡献毛益对销售比率   B~Xw[q  
  C (149)control 控制   8 uwq-/$  
  C (150)control account 控制帐户   hODWB &b  
  C (151)control limits 控制限度   hTi$.y!k  
  C (152)controllability concept 可控制概念   K:30_l<  
  C (153)controllable cost 可控制成本   (qulwOt~w  
  C (154)conversion cost 加工成本   ,{?%m6.lE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x{/g(r={}  
  C (156)corporate appraisal 公司评估   yd`mG{Z  
  C (157)corporate planning 公司计划   V[vl!XM  
  C (158)corporate social reporting 公司社会报告   K~uq,~  
  C (159)corporation 股份公司   @@ %.t|=  
  C (160)cost 成本   F6 flIG&h  
  C (161)cost account 成本帐户   e(=w(;84  
  C (162)cost accounting 成本会计   xAMW-eF?d  
  C (163)cost accounting manual 成本手册   E\pL!c  
  C (164)cost accounts calendar 成本报表的日历时间   C/6V9;U  
  C (165)cost adjustment 成本调整   Jz *;q~  
  C (166)cost allocation 成本分配   cJ @Wt>YI  
  C (167)cost apportionment 成本分摊   M{hg0/}sUW  
  C (168)cost attribution 成本归属   $,Yd>%Y  
  C (169)cost audit 成本审计   =^50FI|  
  C (170)cost behaviour 成本性态   dT1H  
  C (171)cost benefit analysis 成本效益分析   :T !'N\7  
  C (172)cost center 成本中心   AoL2@C.C%D  
  C (173)cost driver 成本动因
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