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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 vca]yK<u  
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  1.audit   审计 ^&[Z@*A8#  
  2.attestation   鉴证 N$&)gI:  
  3.credibility   可信赖程度 * I)F5M  
  4.audit of financial statements 财务报表审计 pUV4oyGV   
  5.agreed-upon procedures 执行商定程序 4eD>DW  
  6.high levels of assurance 高水平保证 I= '6>+P  
  7.compilation 编制 ]7|Zs]6  
  8.reliability 可靠性  =&8Cg  
  9.relevance 相关性 58]C``u@Y  
  10.professional skepticism 职业谨慎 LZ'Y3 *  
  11.objectivity 客观性 p)&Yr  
  12. professional competence 专业胜任能力 6j 2mr6o  
  13.Senior/CPA-in-charge 项目经理 -d+o\qp"#  
  14.audit engagement letter 业务约定书 /TEE<\"  
  15.recurring audit 连续审计 S:= _o  
  16.the client 委托人 NQ3EjARZt  
  17.change CPA 更换注册会计 G*N}X3H:o  
  18.the existing CPA 现任注册会计师 [H4)p ,R  
  19.the successor CPA 后任注册会计师 ny l[d|pVa  
  20.the preceding CPA前任注册会计师 vRI0fDu  
  21.issue the audit report 出具审计报告 z79c30y]"  
  22.expert 专家 ?GT,Y5  
  23.the board of directors 董事会 aGz$A15#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *!5X!\e_  
  25.assess material misstatement risks评估重大错报风险 HI\V29 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 x?6 \C-i  
  27.a general knowledge of —— 初步了解―――的情况 Bx" eX>A8  
  28.a more knowledge of—— 进一步了解的情况 hI6Tp>b*~  
  29.the prior year‘s working papers 以前年度工作底稿 ^.g BHZ  
  30.minutes of meeting 会议纪要 Oaj$Z- f  
  31.business risks 经营风险 d_] sV4[  
  32.appropriateness 适当性 OAiSE`  
  33.accounting estimate 会计估计 qK-\`m  
  34.management representations 管理层声明 k1_" }B5  
  35.going concern assumption 持续经营假设 4 Q<c I2|  
  36.audit plan 审计计划 jCK 0+,;  
  37.significant audit areas 重点审计领域 JqTR4[`Z\  
  38.error 错误 :jHDeF.A  
  39.fraud舞弊 ~q,Wj!>Ob  
  40.modified or additional procedures 修改或追加审计程序 |!6<L_31%  
  41.misappropriation of assets 侵占资产 :ceT8-PBRx  
  42.transactions without substance 虚假交易 !;%+1j?d  
  43.unusual pressures 异常压力 H"b }l f  
  44.the suspected noncompliance 涉嫌存在违法行为 o,yZ1"  
  45.materialiy 重要性 >HRL@~~Z  
  46.exceed the materiality level 超过重要性水平 GOU>j "5}2  
  47.approach the materiality level 接近重要性水平 8#h~J>u.  
  48.an acceptably low level 可接受水平 jccSjGX@w  
  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 D:=Q)Uh0I  
  50.misstatements or omissions 错报或漏报 $ISx0l~  
  51.aggregate 总计 fN_Ilg)t?5  
  52.subsequent events 期后事项 :8LK}TY7  
  53.adjust the financial statements 调整财务报表 OhW o  
  54.perform additional audit procedures 实施追加的审计程序 [kKg?I$D@B  
  55.audit risk 审计风险 (yO8G-Z0  
  56.detection risk 检查风险 _xu_W;nh  
  57.inappropriate audit opinion 不适当的审计意见 N /Fa^[  
  58.material misstatement 重大的错报 M $\!SXL  
  59.tolerable misstatement 可容忍错报 8S#TOeQ  
  60.the acceptable level of detection risk 可接受的检查风险 WT'?L{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &s~b1Va  
  62.simall business 小规模企业 Wagb|B\  
  63.accounting system 会计系统 r"$~Gg.%(  
  64.test of control 控制测试 ,8&ND864v  
  65.walk-through test 穿行测试 L a8D%N  
  66.communication 沟通 g$T% C?  
  67.flow chart 流程图 zL=PxFw0  
  68.reperformance of internal control 重新执行 q c DJ  
  69.audit evidence 审计证据 #v\o@ArX  
  70.substantive procedures 实质性程序 20`QA u)'  
  71.assertions 认定 cL+bMM$4r~  
  72.esistence 存在 5c 69M5  
  73.occurrence 发生 @$R^-_m  
  74.completeness 完整性 #4Ltw ,b^  
  75.rights and obligations 权利和义务 d Z P;f^^  
  76.valuation and allocation 计价和分摊 'q7&MM'oS^  
  77.cutoff 截止 tk66Ggi[K  
  78.accuracy 准确性 cNG`-+U'  
  79.classification 分类 Gq =i-I  
  80.inspection 检查 =v6qr~  
  81.supervision of counting 监盘 Q60'5Wt  
  82.observation 观察 il~A(`+YO  
  83.confirmation 函证 g93H l&  
  84.computation 计算 I'c rH/z9  
  85.analytical procedures 分析程序 8], tGMu  
  86.vouch 核对 UI_u:a9Q/  
  87.trace 追查 W/G75o~6  
  88.audit sampling 审计抽样 [;$9s=:[  
  89.error 误差 -:|t^RM;FT  
  90.expected error 预期误差 I.{%e;Reg  
  91.population 总体 rtT*2k*  
  92.sampling risk 抽样风险 5 NN`tv  
  93.non- sampling risk 非抽样风险 k{E!X  
  94.sampling unit 抽样单位 AkA2/7<[  
  95.statistical sampling 统计抽样 W;QU6z>  
  96.tolerable error 可容忍误差 a]t| /Mq  
  97.the risk of under reliance 信赖不足风险 ; G4g;YHy|  
  98.the risk of over reliance 信赖过度风险 1 +9}Xnxb  
  99.the risk of incorrect rejection 误拒风险 bq"dKN`  
  100. the risk of incorrect acceptance 误受风险 m:]60koz]o  
  101.working trial balance 试算平衡表 @% .;}tC  
  102.index and cross-referencing 索引和交叉索引 k [8{N  
  103.cash receipt 现金收入 <]'1YDA  
  104.cash disbursement 现金支出 !"bU|a  
  105.bank statement 银行对账单 [ w?v !8l  
  106.bank reconciliation 银行存款余额调节表 pe>[Ts`2F  
  107.balance sheet date 资产负债表日 IaYaIEL-  
  108.net realizable value 可变现净值 w3 K>IDWI7  
  109.storeroom 仓库 Dz<vIMLF{  
  110.sale invoice 销售发票 mu@IcIb>  
  111.price list 价目表 N(Xg#m   
  112.positive confirmation request 积极式询证函 n7iIY4 gZ  
  113.negative confirmation request 消极式询证函 ]z"7v  
  114.purchase requisition 请购单 p{w: ^l(  
  115.receiving report 验收报告 f!13Ob<8r  
  116.gross margin 毛利 U IHe^?R  
  117.manufacturing overhead 制造费用 j)Y68fKK  
  118.material requisition 领料单 2W6t0MgZ  
  119.inventory-taking 存货盘点 ]<:qMLg  
  120.bond certificate 债券 N&]_U%#Q  
  121.stock certificate 股票 Qkx}A7sK  
  122.audit report 审计报告 (x1 #_~  
  123.entity 被审计单位 qqr]S^WW  
  124.addressee of the audit report 审计报告的收件人 +W^$my)<  
  125.unqualified opinion 无保留意见 O%m>4OdH  
  126.qualified opinion 保留意见 f6JC>Np  
  127.disclaimer of opinion 无法表示意见 .aD=d\  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *s (L!+  
  A (2)absorbed overhead 已吸收制造费用 #jT=;G7f2  
  A (3)absorption costing 吸收成本计算 I@l }%L  
  A (4)account 账户,报表   -b'a-?  
  A (5)accounting postulate 会计假设   OJXK]dZ  
  A (6)accounting series release 会计公告文件    y aLc~K  
  A (7)accounting valuation 会计计价   'WcP+4c  
  A (8)account sale 承销清单 C$7dmGjZ  
  A (9)accountability concept 经营责任概念   -(l/.yE{X  
  A (10)accountancy 会计职业   LNI]IITx/  
  A (11)accountant 会计师   +d JLT}I8M  
  A (12)accounting 会计   i~uoK7o|G  
  A (13)agency cost 代理成本   nPj &a  
  A (14)accounting bases 会计基础   =O'>H](Q  
  A (15)accounting manual 会计手册   DRmN+2I  
  A (16)accounting period 会计期间   '-vzQd@y  
  A (17)accounting policies 会计方针   %-#rzeaW  
  A (18)accounting rate of return 会计报酬率   MznMt2-u  
  A (19)accounting reference date 会计参照日   Usf7 AS=  
  A (20)accounting reference period 会计参照期间   `m=u2kxY  
  A (21)accrual concept 应计概念   /4Jm]"  
  A (22)accrual expenses 应计费用   Y<[jUe`O;  
  A (23)acid test ration 速动比率(酸性测试比率)   %C~LKs5oH  
  A (24)acquisition 购置   /=~o|-n8@  
  A (25)acquisition accounting 收购会计   d D;r35h=  
  A (26)activity based accounting 作业基础成本计算   9s`j@B0N57  
  A (27)adjusting events 调整事项   m$80D,3  
  A (28)administrative expenses 行政管理费   4NRG{FZ9  
  A (29)advice note 发货通知   IT0 [;eqR  
  A (30)amortization 摊销   *."a>?D~  
  A (31)analytical review 分析性检查   uYAMW{AT  
  A (32)annual equivalent cost 年度等量成本法   %tT=q^%5  
  A (33)annual report and accounts 年度报告和报表   Jpr`E&%I6  
  A (34)appraisal cost 检验成本   Z Ne(sg~G  
  A (35)appropriation account 盈余分配账户   g: ,*Y^T  
  A (36)articles of association 公司章程细则   %G/j+Pf  
  A (37)assets 资产   ZmzYJ$:6  
  A (38)assets cover 资产保障   Y^9b>H\2  
  A (39)asset value per share 每股资产价值   ^^{7`X u  
  A (40)associated company 联营公司   _l$X![@6=  
  A (41)attainable standard 可达标准     7)  
YLFM3IaP  
 A (42)attributable profit 可归属利润   @V71%D8{  
  A (43)audit 审计    y3Lq"?h  
  A (44)audit report 审计报告   CZ}%\2>-v  
  A (45)auditing standards 审计准则   N9X`81)t  
  A (46)authorized share capital 额定股本   2y@y<38  
  A (47)available hours 可用小时   9 t o2V  
  A (48)avoidable costs 可避免成本 O+*<^*YyD  
  B (49)back-to-back loan 易币贷款   >%Nqgn$V  
  B (50)backflush accounting 倒退成本计算   ,c .(&@  
  B (51)bad debts 坏帐   $x|4cW2  
  B (52)bad debts ratio 坏帐比率   MWn+e  
  B (53)bank charges 银行手续费   U!Eo*?LU$  
  B (54)bank overdraft 银行透支   8 rA'd  
  B (55)bank reconciliation 银行存款调节表   {>8u/  
  B (56)bank statement 银行对账单   hH*/[|z  
  B (57)bankruptcy 破产   tk~<tqMq  
  B (58)basis of apportionment 分摊基础   #SIIhpjA(  
  B (59)batch 批量   Ub| -Q  
  B (60)batch costing 分批成本计算   >TB Rp,;r  
  B (61)beta factor B(市场)风险因素   cH{[\F"Eb  
  B (62)bill 账单   - A)X Yz  
  B (63)bill of exchange 汇票   ZD t|g^  
  B (64)bill of landing 提单   6Cz%i 6)  
  B (65)bill of materials 用料预计单   Z Vj  
  B (66)bill payable 应付票据   0VwmV_6'<W  
  B (67)bill receivable 应收票据   ^yp`<=  
  B (68)bin card 存货记录卡   {j4J(dtO  
  B (69)bonus 红利   <WGx 6{  
  B (70)book-keeping 薄记   VFjNrngl  
  B (71)Boston classification 波士顿分类   HqKI|^  
  B (72)breakeven chart 保本图   rWnZIt"  
  B (73)breakeven point 保本点   jO+#$=C  
  B (74)breaking-down time 复位时间   mCQn '{)  
  B (75)budget 预算   `8<h aU  
  B (76)budget center 预算中心   G'0]m-)dw  
  B (77)budget cost allowance 预算成本折让   -eSZpzp  
  B (78)budget manual 预算手册   v dR6y  
  B (79)budget period 预算期间   QZ^P2==x  
  B (80)budgetary control 预算控制   )7TuV"  
  B (81)budgeted capacity 预算生产能力   pG0Ca](  
  B (82)burden 制造费用   ,!'L~{  
  B (83)business center 经营中心   [7*$Sd  
  B (84)business entity 营业个体   sV5S>*A[  
  B (85)business unit 经营单位   +!9&zYu!  
 B (86)buy-out management 管理性购买产权   \Cz uf   
  B (87)by-product 副产品 xXn2M*g  
  C (88)called-up share capital 催缴股本   @A;Ouu(  
  C (89)capacity 生产能力   zv[pfD7a  
  C (90)capacity ratios 生产能力比率   "+GKU)  
  C (91)capital 资本   Z%1{B*(e  
  C (92)capital assets pricing model资本资产计价模式   V-.Nc#  
  C (93)capital commitment 承诺资本   ?PSVVU q,Z  
  C (94)capital employed 已运用的资本   l7M![Ur  
  C (95)capital expenditure 资本支出   f{j (H?5  
  C (96)capital expenditureauthorization 资本支出核准   ,a1 1&"xl  
  C (97)capital expenditure control 资本支出控制   (TQhO$,  
  C (98)capital expenditure proposal资本支出申请   y4Fuh nb>  
  C (99)capital funding planning 资本基金筹集计划   @ - _lw  
  C (100)capital gain 资本收益   %}x$YD O  
  C (101)capital investment appraisal资本投资评估   .X)TRD#MW  
  C (102)capital maintenance 资本保全   - BE.a<  
  C (103)capital resource planning 资本资源计划   PShluhY  
  C (104)capital surplus 资本盈余   Al1BnFB  
  C (105)capital turnover 资本周转率   wS%aN@ay3  
  C (106)card 记录卡   whdoG{/  
  C (107)cash 现金   'X@>U6s  
  C (108)cash account 现金账户   lhRo+X#G  
  C (109)cash book 现金账薄   i!+ Wv-  
  C (110)cash cow 金牛产品   #k*P/I~  
  C (111)cash flow 现金流量   %tC3@S  
  C (112)cash discounted 现金贴现   i$b Het  
  C (113)cash flow budget 现金流量预算   i<uWLhgh1$  
  C (114)cash flow statement 现金流量表   Se> "=[=  
  C (115)cash ledger 现金分类账   QYj8c]8f  
  C (116)cash limit 现金限额   }:f \!b  
  C (117)CCA 现时成本会计   ^KO=8m( )J  
  C (118)center 中心   $b=4_UroS  
  C (119)changeover time 变更时间   ~!A*@a C  
  C (120)chartered entity 特许经济个体    J0Ik@  
  C (121)cheque 支票   '"QN{ja  
  C (122)cheque register 支票登记薄   Fo86WP}  
  C (123)coin analysis 零钱分类   }W)c-91   
  C (124)classification 分类   {u4=*> ?G  
  C (125)clock card 工时卡   ZN]LJ4|xu  
  C (126)code 代码   p z]T9ol~  
  C (127)commitment accounting 承诺确认会计   3$Y(swc  
  C (128)common cost 共同成本   f+o %N  
  C (129)company limited byguarantee 有限担保责任公司   k ICZc{} `  
C (130)company limited shares 股份有限公司   Ebk_(Py\  
  C (131)competitive position 竞争能力状况   X 'W8 mqk  
  C (132)concept 概念   7g a|4j3%  
  C (133)conglomerate 跨行业企业   Rz_fNlA  
  C (134)consistency concept 一致性概念   eYD|`)-f<^  
  C (135)consolidated accounts 合并报表   Yo$NE  
  C (136)consolidation accounting 合并会计   n fU\l<  
  C (137)consortium 财团   tF@hH}{;  
  C (138)contingency plan 应急计划   / Q8glLnM  
  C (139)contingent liabilities 或有负债   1tMs\e-  
  C (140)continuous operation 连续生产   v2tKk^6`(i  
  C (141)contra 抵消   f3u^:6U~  
  C (142)contract cost 合同成本   Ous_269cM  
  C (143)contract costing 合同成本计算   4?s ~S. %  
  C (144)contribution 贡献毛益   D3BNA]P\2@  
  C (145)contribution centre 贡献中心   ^A"TY  
  C (146)contribution chart 贡献图   o;D[ F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   4?3*%_bDJ,  
  C (148)contribution to salesration 贡献毛益对销售比率   6)B6c. 5o  
  C (149)control 控制   q\fZ Q  
  C (150)control account 控制帐户   ;E{k+vkqy  
  C (151)control limits 控制限度   O=C z*j  
  C (152)controllability concept 可控制概念   M],}.l  
  C (153)controllable cost 可控制成本   D:yj#&I  
  C (154)conversion cost 加工成本   ;jEDGKLq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6AW{qU6  
  C (156)corporate appraisal 公司评估   1dgy-$H~  
  C (157)corporate planning 公司计划   |9X$@R  
  C (158)corporate social reporting 公司社会报告   QlmZ4fT[r  
  C (159)corporation 股份公司   t|ih{0  
  C (160)cost 成本   & 1:_+  
  C (161)cost account 成本帐户   $aFCe}3b<  
  C (162)cost accounting 成本会计   uR:@7n  
  C (163)cost accounting manual 成本手册   Qq.ht  
  C (164)cost accounts calendar 成本报表的日历时间   6zGM[2  
  C (165)cost adjustment 成本调整   ('u\rc2 R  
  C (166)cost allocation 成本分配   9O.okU  
  C (167)cost apportionment 成本分摊   JQt Bt2  
  C (168)cost attribution 成本归属   j m]d:=4_  
  C (169)cost audit 成本审计   scsN2#D7U/  
  C (170)cost behaviour 成本性态   PDEeb.( .  
  C (171)cost benefit analysis 成本效益分析   S3G9/  
  C (172)cost center 成本中心   rv\yS:2  
  C (173)cost driver 成本动因
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