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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 gn:&akg  
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  1.audit   审计 tfdb9# &?  
  2.attestation   鉴证 9*S9~  
  3.credibility   可信赖程度 629ogJo8  
  4.audit of financial statements 财务报表审计 .naSK`J,`  
  5.agreed-upon procedures 执行商定程序 r8Z.}<j  
  6.high levels of assurance 高水平保证 6f^IAa|  
  7.compilation 编制 VKcVwq  
  8.reliability 可靠性 +W"DN5UV  
  9.relevance 相关性 :{ Lihe~\  
  10.professional skepticism 职业谨慎 TR9dpt+T  
  11.objectivity 客观性 =J`M}BBx  
  12. professional competence 专业胜任能力 =C- b#4Q  
  13.Senior/CPA-in-charge 项目经理 fuT Bh6 w&  
  14.audit engagement letter 业务约定书 LaYd7Oyf]  
  15.recurring audit 连续审计 d^Rea 8  
  16.the client 委托人 9z+ZFIf7d  
  17.change CPA 更换注册会计 ojx2[a\  
  18.the existing CPA 现任注册会计师 FK @Gd)(  
  19.the successor CPA 后任注册会计师 0.&-1pw  
  20.the preceding CPA前任注册会计师 H`4KhdqR  
  21.issue the audit report 出具审计报告 S])*LUi  
  22.expert 专家 G%>{Z?!B  
  23.the board of directors 董事会 i,mZg+;w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 5nXmaj  
  25.assess material misstatement risks评估重大错报风险 0lU pil  
  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 :Q}Zb,32  
  27.a general knowledge of —— 初步了解―――的情况 &hJQHlyJM0  
  28.a more knowledge of—— 进一步了解的情况 8(]q/g"O  
  29.the prior year‘s working papers 以前年度工作底稿 j9R+;u/!  
  30.minutes of meeting 会议纪要 w&*oWI$i  
  31.business risks 经营风险 mZ g'  
  32.appropriateness 适当性 v}.~m)  
  33.accounting estimate 会计估计 ZyV^d3F@$  
  34.management representations 管理层声明 |Es,$  
  35.going concern assumption 持续经营假设 a>&dAo}  
  36.audit plan 审计计划 |<JBo E]3B  
  37.significant audit areas 重点审计领域 a28`)17z  
  38.error 错误 PY#_$ C  
  39.fraud舞弊 ^fP5@T*f  
  40.modified or additional procedures 修改或追加审计程序 Fr#QM0--B  
  41.misappropriation of assets 侵占资产 Nv=&gOy=  
  42.transactions without substance 虚假交易 ]f6,4[  
  43.unusual pressures 异常压力 L-Mf{z  
  44.the suspected noncompliance 涉嫌存在违法行为 H-3*},9  
  45.materialiy 重要性 AG|:mQO  
  46.exceed the materiality level 超过重要性水平 h*?]A  
  47.approach the materiality level 接近重要性水平 q! WiX|P  
  48.an acceptably low level 可接受水平 +&.39q !  
  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 x,c\q$8yH  
  50.misstatements or omissions 错报或漏报 >VJ"e`  
  51.aggregate 总计 19i=kdH  
  52.subsequent events 期后事项 cRWYS[O?-  
  53.adjust the financial statements 调整财务报表 {[bB$~7Eu  
  54.perform additional audit procedures 实施追加的审计程序 s14 ot80)  
  55.audit risk 审计风险 Y?%=6 S  
  56.detection risk 检查风险 F1/BtGvQE  
  57.inappropriate audit opinion 不适当的审计意见 |$[.X3i  
  58.material misstatement 重大的错报 xu@+b~C\  
  59.tolerable misstatement 可容忍错报 sW&h?jdf  
  60.the acceptable level of detection risk 可接受的检查风险 'OU`$K7n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :Aj[#4-=   
  62.simall business 小规模企业 p-h(C'PqF  
  63.accounting system 会计系统 Fnuheb'&m  
  64.test of control 控制测试 ' /3\bvZ  
  65.walk-through test 穿行测试 =00 sB  
  66.communication 沟通 } a!HbH  
  67.flow chart 流程图 ,7;euV5X  
  68.reperformance of internal control 重新执行 Sc:)H2k`$  
  69.audit evidence 审计证据 |N|[E5Cn  
  70.substantive procedures 实质性程序 Zbf~E {  
  71.assertions 认定 zANsv9R~  
  72.esistence 存在 =<Ss&p>  
  73.occurrence 发生 wq]vcY9^  
  74.completeness 完整性 T+>W(w i  
  75.rights and obligations 权利和义务 'JJ :  
  76.valuation and allocation 计价和分摊 6%&DJBU!  
  77.cutoff 截止 < Q6  
  78.accuracy 准确性 <FwAV=}6p  
  79.classification 分类 h5lngw  
  80.inspection 检查 P Q" v  
  81.supervision of counting 监盘 ^ R3g7 DG  
  82.observation 观察 G*g*+D[HM  
  83.confirmation 函证 |5*:Th C[  
  84.computation 计算 9 xFX"_J  
  85.analytical procedures 分析程序 `~1#X  
  86.vouch 核对 _+<AxE9\  
  87.trace 追查 UW&K\P  
  88.audit sampling 审计抽样 /a\]Dwj5  
  89.error 误差 gH0Rd WX  
  90.expected error 预期误差 =- !B4G$  
  91.population 总体  kZ=yb-~  
  92.sampling risk 抽样风险 nX<yB9bXDg  
  93.non- sampling risk 非抽样风险 /U="~{*-R  
  94.sampling unit 抽样单位 v %S$5  
  95.statistical sampling 统计抽样 R.rE+gxO1  
  96.tolerable error 可容忍误差 } A}Vd:#  
  97.the risk of under reliance 信赖不足风险 `&J=3x  
  98.the risk of over reliance 信赖过度风险 wvH*<,8V q  
  99.the risk of incorrect rejection 误拒风险 9L>ep&u)^  
  100. the risk of incorrect acceptance 误受风险 6\x/Z=}L  
  101.working trial balance 试算平衡表 k"+/DK,:  
  102.index and cross-referencing 索引和交叉索引 \7Fp@ .S3  
  103.cash receipt 现金收入 ht*;, [ea  
  104.cash disbursement 现金支出 B~%SB/eu  
  105.bank statement 银行对账单 nr%P11U\c  
  106.bank reconciliation 银行存款余额调节表 W\O.[7JP  
  107.balance sheet date 资产负债表日 I9YMxf>nI  
  108.net realizable value 可变现净值 l?KP /0`  
  109.storeroom 仓库 `)M&^Z=D  
  110.sale invoice 销售发票 DS7Pioa86  
  111.price list 价目表 l>pnY%(A  
  112.positive confirmation request 积极式询证函 p e$WSS J  
  113.negative confirmation request 消极式询证函 C+0BV~7J<<  
  114.purchase requisition 请购单 jtPHk*>^wu  
  115.receiving report 验收报告 rrl{3 ?  
  116.gross margin 毛利 Pk:b:(4  
  117.manufacturing overhead 制造费用 =9A!5  
  118.material requisition 领料单  sM9NHwg  
  119.inventory-taking 存货盘点 ! ;R}=  
  120.bond certificate 债券 >n5Kz]]%  
  121.stock certificate 股票 7/bF0 4~%  
  122.audit report 审计报告 `LJ.NY pP  
  123.entity 被审计单位 `9 1?^T;\F  
  124.addressee of the audit report 审计报告的收件人 U)SQ3*j2D  
  125.unqualified opinion 无保留意见 hlHle\[ds  
  126.qualified opinion 保留意见 8zpTCae^=7  
  127.disclaimer of opinion 无法表示意见 cB2~W%H  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ORt)sn&~d  
  A (2)absorbed overhead 已吸收制造费用 tA-p!#V<k1  
  A (3)absorption costing 吸收成本计算 K?=g IC:  
  A (4)account 账户,报表   8e_9u@p+w  
  A (5)accounting postulate 会计假设    8%;]]{(B  
  A (6)accounting series release 会计公告文件   NZuylQ )0  
  A (7)accounting valuation 会计计价   t=n@<1d  
  A (8)account sale 承销清单 #$JY &!M  
  A (9)accountability concept 经营责任概念   s+a#x(7{  
  A (10)accountancy 会计职业   2MDY nMy  
  A (11)accountant 会计师   e_llW(*l8^  
  A (12)accounting 会计   da$ErN '{  
  A (13)agency cost 代理成本   Bacmrf  
  A (14)accounting bases 会计基础   B`|H }KU  
  A (15)accounting manual 会计手册   jo"zd b  
  A (16)accounting period 会计期间   +P=I4-?eX  
  A (17)accounting policies 会计方针   S,#UA%V"  
  A (18)accounting rate of return 会计报酬率   ;uqi  
  A (19)accounting reference date 会计参照日   &FDWlrG g  
  A (20)accounting reference period 会计参照期间   UeaHH]U  
  A (21)accrual concept 应计概念   =]0AZ  
  A (22)accrual expenses 应计费用   f:h<tlob  
  A (23)acid test ration 速动比率(酸性测试比率)   27UnH: =  
  A (24)acquisition 购置   i",oPz7  
  A (25)acquisition accounting 收购会计   A )xfO-  
  A (26)activity based accounting 作业基础成本计算   cnM`ywKW  
  A (27)adjusting events 调整事项   0|~3\e/QV  
  A (28)administrative expenses 行政管理费   Yu|L6#[E  
  A (29)advice note 发货通知   K[9{]$(Z  
  A (30)amortization 摊销   Kk/cI6`W  
  A (31)analytical review 分析性检查   <is%lx(GDX  
  A (32)annual equivalent cost 年度等量成本法   8-q4'@(  
  A (33)annual report and accounts 年度报告和报表   ^j7]> I  
  A (34)appraisal cost 检验成本   A@n//AZM  
  A (35)appropriation account 盈余分配账户   E1>zKENN;  
  A (36)articles of association 公司章程细则   n#)kvr  
  A (37)assets 资产   %>,Kd6bdg  
  A (38)assets cover 资产保障   %~qY\>  
  A (39)asset value per share 每股资产价值   mA6Nmq%{ F  
  A (40)associated company 联营公司   }E\u2]  
  A (41)attainable standard 可达标准   $e,'<Jl  
]ru U X  
 A (42)attributable profit 可归属利润   +'9eo%3O  
  A (43)audit 审计   D<xDj#Z~1  
  A (44)audit report 审计报告   e`Tssa+  
  A (45)auditing standards 审计准则   pv,I_"  
  A (46)authorized share capital 额定股本   I=}R Z9  
  A (47)available hours 可用小时   _E xd:  
  A (48)avoidable costs 可避免成本 pAc "Wo(Q  
  B (49)back-to-back loan 易币贷款   RU,!F99'1  
  B (50)backflush accounting 倒退成本计算   ]s~%1bd  
  B (51)bad debts 坏帐   Yx<wYzD  
  B (52)bad debts ratio 坏帐比率   xMo'SpVz:  
  B (53)bank charges 银行手续费   ;Y`k-R:E6A  
  B (54)bank overdraft 银行透支   :tBZu%N/N  
  B (55)bank reconciliation 银行存款调节表   /w:~!3Aj0+  
  B (56)bank statement 银行对账单   be~'}`>  
  B (57)bankruptcy 破产   yx/.4DW1Ua  
  B (58)basis of apportionment 分摊基础   TXK82qTdf  
  B (59)batch 批量   S$ 91L  
  B (60)batch costing 分批成本计算   j'|`:^ Sy  
  B (61)beta factor B(市场)风险因素   O:W4W=K  
  B (62)bill 账单   ^I6GH?19>e  
  B (63)bill of exchange 汇票   t}-rN5GO  
  B (64)bill of landing 提单   TAZ+2S##7  
  B (65)bill of materials 用料预计单   z |i2M8  
  B (66)bill payable 应付票据   \FjY;rqfKe  
  B (67)bill receivable 应收票据   #[NNb?`F  
  B (68)bin card 存货记录卡   hOIk6}r4X  
  B (69)bonus 红利   G>0 hi1  
  B (70)book-keeping 薄记   CFiO+p&  
  B (71)Boston classification 波士顿分类   3(>NS?lX  
  B (72)breakeven chart 保本图   JbEQ35r  
  B (73)breakeven point 保本点   g qan]b_  
  B (74)breaking-down time 复位时间   !<j)D_  
  B (75)budget 预算   ?K^~(D8(  
  B (76)budget center 预算中心   V tJyE}  
  B (77)budget cost allowance 预算成本折让   Fx'E"d  
  B (78)budget manual 预算手册   cY[qX/0~  
  B (79)budget period 预算期间   iU a `<  
  B (80)budgetary control 预算控制   Z1M{5E  
  B (81)budgeted capacity 预算生产能力   LkIbvJCV  
  B (82)burden 制造费用   Y!lc/[8  
  B (83)business center 经营中心   \x+"1  
  B (84)business entity 营业个体   m6M:l"u  
  B (85)business unit 经营单位   6*=7ifS  
 B (86)buy-out management 管理性购买产权   Q1?0 ]5  
  B (87)by-product 副产品 QLe<).S1B2  
  C (88)called-up share capital 催缴股本   xzTF| Z\  
  C (89)capacity 生产能力   ?u_O(eg  
  C (90)capacity ratios 生产能力比率   .3,6Oo  
  C (91)capital 资本   /V)4B4  
  C (92)capital assets pricing model资本资产计价模式   41jlfKiOm  
  C (93)capital commitment 承诺资本   #gY|T|  
  C (94)capital employed 已运用的资本   1PjqXgN5p  
  C (95)capital expenditure 资本支出   gVI2{\a  
  C (96)capital expenditureauthorization 资本支出核准   f/RDo4  
  C (97)capital expenditure control 资本支出控制   *'nZ|r v  
  C (98)capital expenditure proposal资本支出申请   n 0CS =  
  C (99)capital funding planning 资本基金筹集计划   Ld3!2g2y7&  
  C (100)capital gain 资本收益   B5fF\N^  
  C (101)capital investment appraisal资本投资评估   mL[Y{t#N  
  C (102)capital maintenance 资本保全   L% ?3VW  
  C (103)capital resource planning 资本资源计划    F5FzT^  
  C (104)capital surplus 资本盈余   R SqO$~  
  C (105)capital turnover 资本周转率   4m3pF0k  
  C (106)card 记录卡   52d8EG C  
  C (107)cash 现金   mY !LGN  
  C (108)cash account 现金账户   DX%D8atrr  
  C (109)cash book 现金账薄   \cR e,(?O  
  C (110)cash cow 金牛产品   h`b[c.%  
  C (111)cash flow 现金流量   !E|k#c9  
  C (112)cash discounted 现金贴现   Seb J}P1x  
  C (113)cash flow budget 现金流量预算   I`8 jJpG A  
  C (114)cash flow statement 现金流量表   26<Wg7/,  
  C (115)cash ledger 现金分类账   <tp #KZE  
  C (116)cash limit 现金限额   qmM%MPv  
  C (117)CCA 现时成本会计   J}J7A5P  
  C (118)center 中心   dw]wQ\4B  
  C (119)changeover time 变更时间   .WT^L2l%  
  C (120)chartered entity 特许经济个体   FkJX)  
  C (121)cheque 支票   K7N.gT*4  
  C (122)cheque register 支票登记薄   8  }(ul  
  C (123)coin analysis 零钱分类   K JX@?1"  
  C (124)classification 分类   N_Y*Z`Xb  
  C (125)clock card 工时卡   #-Ad0/  
  C (126)code 代码   K?:wX(JYT  
  C (127)commitment accounting 承诺确认会计   DRw;.it2  
  C (128)common cost 共同成本   37QXML  
  C (129)company limited byguarantee 有限担保责任公司   {- ?8r>  
C (130)company limited shares 股份有限公司   /)E'%/"A  
  C (131)competitive position 竞争能力状况   ~M4@hG!  
  C (132)concept 概念   bxA1fA;  
  C (133)conglomerate 跨行业企业   ie%_-  
  C (134)consistency concept 一致性概念   Jf{ M[ z  
  C (135)consolidated accounts 合并报表   d$(>=gzBQ  
  C (136)consolidation accounting 合并会计   Qo;#}%}^^  
  C (137)consortium 财团   ST[+k  
  C (138)contingency plan 应急计划   +)gXU Vwd  
  C (139)contingent liabilities 或有负债   mv+K!T6  
  C (140)continuous operation 连续生产   t[-0/-4  
  C (141)contra 抵消   ,@'M'S  
  C (142)contract cost 合同成本   p>@S61 & [  
  C (143)contract costing 合同成本计算   b-XC\  
  C (144)contribution 贡献毛益   QP?Deltp  
  C (145)contribution centre 贡献中心   j |tu|Q  
  C (146)contribution chart 贡献图   r!7e:p JLO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _noQk3N  
  C (148)contribution to salesration 贡献毛益对销售比率   p!~{<s]  
  C (149)control 控制   T|&2!Sh  
  C (150)control account 控制帐户   sUP !'Av  
  C (151)control limits 控制限度   \O7Vo<B&D  
  C (152)controllability concept 可控制概念   r\-25F<e5  
  C (153)controllable cost 可控制成本   m*^|9*dIC  
  C (154)conversion cost 加工成本   njy^<7 ;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +.b@rU6H  
  C (156)corporate appraisal 公司评估    !&Z,ev  
  C (157)corporate planning 公司计划   WZ<kk T  
  C (158)corporate social reporting 公司社会报告   qJ|n73yn  
  C (159)corporation 股份公司   P6E=*^^m(  
  C (160)cost 成本   A' \jaB  
  C (161)cost account 成本帐户   -Jtx9P  
  C (162)cost accounting 成本会计   U|%y `PZ  
  C (163)cost accounting manual 成本手册   f @cs<x  
  C (164)cost accounts calendar 成本报表的日历时间   DB>Y#2j4h  
  C (165)cost adjustment 成本调整   u8wZ2j4S  
  C (166)cost allocation 成本分配   /@H2m\vBX  
  C (167)cost apportionment 成本分摊   OZ$"P<X_"  
  C (168)cost attribution 成本归属   |=frsf~?  
  C (169)cost audit 成本审计   -|DSfI#j  
  C (170)cost behaviour 成本性态   DJ9;{,gm  
  C (171)cost benefit analysis 成本效益分析   yO6 _G q{  
  C (172)cost center 成本中心   w$5 N6  
  C (173)cost driver 成本动因
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