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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 C'&)""3d  
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  1.audit   审计 mM&Sq;JJ;  
  2.attestation   鉴证 m;-FP 2~  
  3.credibility   可信赖程度 `G*7y7  
  4.audit of financial statements 财务报表审计 <knf^D<"  
  5.agreed-upon procedures 执行商定程序 !>QS746S@  
  6.high levels of assurance 高水平保证 -n&g**\w  
  7.compilation 编制 Y~\71QE>  
  8.reliability 可靠性 f%vJmpg  
  9.relevance 相关性 xi['knUi2-  
  10.professional skepticism 职业谨慎 0_'(w;!wq:  
  11.objectivity 客观性 X[/>{rK  
  12. professional competence 专业胜任能力  8:=&=9%  
  13.Senior/CPA-in-charge 项目经理 9A_{*E(wd  
  14.audit engagement letter 业务约定书 p3>(ZWPNV  
  15.recurring audit 连续审计 *69{#qN  
  16.the client 委托人 sd4eJ  
  17.change CPA 更换注册会计 kFKc9}7W  
  18.the existing CPA 现任注册会计师 9U[Gh97Sf  
  19.the successor CPA 后任注册会计师 rR`'l=,t  
  20.the preceding CPA前任注册会计师 8B#;ffkmN  
  21.issue the audit report 出具审计报告 +8qtFog$\g  
  22.expert 专家 ;pe1tp  
  23.the board of directors 董事会 ,=sbK?&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 m$<LO%<~p  
  25.assess material misstatement risks评估重大错报风险 A!Em J  
  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 sF9{(Us  
  27.a general knowledge of —— 初步了解―――的情况 wM.z/r\p  
  28.a more knowledge of—— 进一步了解的情况 ,b[}22  
  29.the prior year‘s working papers 以前年度工作底稿 j("$qp v  
  30.minutes of meeting 会议纪要 1Q_  C  
  31.business risks 经营风险 vHR-mQUs  
  32.appropriateness 适当性 p7 s#j  
  33.accounting estimate 会计估计 :QKxpHi  
  34.management representations 管理层声明 & Tz@lvOv%  
  35.going concern assumption 持续经营假设 ( w4w  
  36.audit plan 审计计划 !ieMhJ5r  
  37.significant audit areas 重点审计领域 k(hYNmmo j  
  38.error 错误 #yNSQd  
  39.fraud舞弊 z4t.- 9(C  
  40.modified or additional procedures 修改或追加审计程序 x_za R}WI  
  41.misappropriation of assets 侵占资产 & gF*p  
  42.transactions without substance 虚假交易 s5/5>a V  
  43.unusual pressures 异常压力 Pd gn 9  
  44.the suspected noncompliance 涉嫌存在违法行为 zED#+-7  
  45.materialiy 重要性 N:R6 b5 =}  
  46.exceed the materiality level 超过重要性水平 L1J \ C  
  47.approach the materiality level 接近重要性水平 =^liong0  
  48.an acceptably low level 可接受水平 =BD}+(3  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 a=ye!CN^  
  50.misstatements or omissions 错报或漏报 -64@}Ts*?  
  51.aggregate 总计 R7)\w P*l5  
  52.subsequent events 期后事项 'I$-h<W  
  53.adjust the financial statements 调整财务报表 TUE*mDRmP  
  54.perform additional audit procedures 实施追加的审计程序 ~ZrSoVP=  
  55.audit risk 审计风险 ggluQGA  
  56.detection risk 检查风险 8CXZ7 p  
  57.inappropriate audit opinion 不适当的审计意见 05sWN0  
  58.material misstatement 重大的错报 ;8F|Q<`pV  
  59.tolerable misstatement 可容忍错报 -NzO,?  
  60.the acceptable level of detection risk 可接受的检查风险 .<xzf4C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V+\L@mz;  
  62.simall business 小规模企业 Q 6>7{\8l  
  63.accounting system 会计系统 'u9,L FO  
  64.test of control 控制测试 ~kDR9s7  
  65.walk-through test 穿行测试 XKp$v']u  
  66.communication 沟通 ku2g FO  
  67.flow chart 流程图 0!4;."S  
  68.reperformance of internal control 重新执行 (CUrFZT$  
  69.audit evidence 审计证据 P9d%80(b4  
  70.substantive procedures 实质性程序 TFZvZi$u&  
  71.assertions 认定 "n<rP 3y  
  72.esistence 存在 bx!uHL=  
  73.occurrence 发生 ]JGh[B1gh  
  74.completeness 完整性 3C:!\R  
  75.rights and obligations 权利和义务 +SM&_b  
  76.valuation and allocation 计价和分摊 rw CFt6;v  
  77.cutoff 截止 Y!3Mm*  
  78.accuracy 准确性 $? 'JePC  
  79.classification 分类 U2Uf69R  
  80.inspection 检查 F4P=Wz]  
  81.supervision of counting 监盘 0^%\! Xxq  
  82.observation 观察 qcN{p7=0  
  83.confirmation 函证 | aAu 4   
  84.computation 计算 0wFa7PyG?  
  85.analytical procedures 分析程序 Z)V m,ng  
  86.vouch 核对 FI.Ae/(U  
  87.trace 追查 U,G!u=+  
  88.audit sampling 审计抽样 M<Gr~RKmAn  
  89.error 误差 xg:r5Z/|)  
  90.expected error 预期误差 72i ]`   
  91.population 总体 +&AKDVmx  
  92.sampling risk 抽样风险 w)Rtt 9  
  93.non- sampling risk 非抽样风险 4[\$3t.L  
  94.sampling unit 抽样单位 @ve4rc/LI  
  95.statistical sampling 统计抽样 M lv  
  96.tolerable error 可容忍误差 *.'9eC0s  
  97.the risk of under reliance 信赖不足风险 #F>7@N:5  
  98.the risk of over reliance 信赖过度风险 %_kXC~hH_  
  99.the risk of incorrect rejection 误拒风险 ^A&i$RRO  
  100. the risk of incorrect acceptance 误受风险 96NZ rT  
  101.working trial balance 试算平衡表 g Kp5*  
  102.index and cross-referencing 索引和交叉索引 Z`FEB0$  
  103.cash receipt 现金收入 uq/z.m  
  104.cash disbursement 现金支出 ~RdD6V  
  105.bank statement 银行对账单 SH o ov  
  106.bank reconciliation 银行存款余额调节表 D]n"`< Ho  
  107.balance sheet date 资产负债表日 !b !C+ \v  
  108.net realizable value 可变现净值 "PFczoRZ  
  109.storeroom 仓库 `&3hfiI}  
  110.sale invoice 销售发票 /]xu=q2  
  111.price list 价目表 qVHXZdGL  
  112.positive confirmation request 积极式询证函 |igr3p5Fw  
  113.negative confirmation request 消极式询证函 b 8vyJb,K  
  114.purchase requisition 请购单 /0S2Om h  
  115.receiving report 验收报告 TT85 G&#  
  116.gross margin 毛利 ( M > C  
  117.manufacturing overhead 制造费用 p"xti+2,  
  118.material requisition 领料单 ">8]Oi;g  
  119.inventory-taking 存货盘点 2 }9of[  
  120.bond certificate 债券 |JUb 1|gi  
  121.stock certificate 股票 S":55YQev!  
  122.audit report 审计报告 0Q>yv;M  
  123.entity 被审计单位 gY\g+df-  
  124.addressee of the audit report 审计报告的收件人 ^#6"d+lp  
  125.unqualified opinion 无保留意见 fbl8:c)I  
  126.qualified opinion 保留意见 Sckt gp8  
  127.disclaimer of opinion 无法表示意见 [lU0TDq  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +hUS sR&  
  A (2)absorbed overhead 已吸收制造费用 }NH\Q$IU  
  A (3)absorption costing 吸收成本计算 AQUl:0!  
  A (4)account 账户,报表   {OH @z!+d  
  A (5)accounting postulate 会计假设   Moldv x=M  
  A (6)accounting series release 会计公告文件   (f-Mm0%[  
  A (7)accounting valuation 会计计价   Q NN*/n  
  A (8)account sale 承销清单 B% ]yLJ  
  A (9)accountability concept 经营责任概念   WxLmzSz{xD  
  A (10)accountancy 会计职业   vb&1 S  
  A (11)accountant 会计师   T%[&[8{8  
  A (12)accounting 会计   #hKaH -j  
  A (13)agency cost 代理成本   P' ";L6h  
  A (14)accounting bases 会计基础   dy }O6  
  A (15)accounting manual 会计手册   B4&K2;fg_  
  A (16)accounting period 会计期间   _v[yY3=3  
  A (17)accounting policies 会计方针   ?(t{VdZSzQ  
  A (18)accounting rate of return 会计报酬率   \! *3bR  
  A (19)accounting reference date 会计参照日   *y}<7R  
  A (20)accounting reference period 会计参照期间   OI8Hf3d=  
  A (21)accrual concept 应计概念   H'2J!/V  
  A (22)accrual expenses 应计费用   I[x+ 7Y0k9  
  A (23)acid test ration 速动比率(酸性测试比率)   .wdWs tQ  
  A (24)acquisition 购置   ;Dw6pmZ  
  A (25)acquisition accounting 收购会计   T z`O+fx &  
  A (26)activity based accounting 作业基础成本计算   TKwMgC}<[  
  A (27)adjusting events 调整事项   o4[  
  A (28)administrative expenses 行政管理费   w[K! m.p,u  
  A (29)advice note 发货通知   O<*l"fw3  
  A (30)amortization 摊销   <FkoWN  
  A (31)analytical review 分析性检查   2\b 2W_  
  A (32)annual equivalent cost 年度等量成本法   &8!~H<S  
  A (33)annual report and accounts 年度报告和报表   fwN'5ep  
  A (34)appraisal cost 检验成本   2!w5eWl,  
  A (35)appropriation account 盈余分配账户   9s.x%m,  
  A (36)articles of association 公司章程细则   Pse1NMK9 [  
  A (37)assets 资产   ?<*mIf:?  
  A (38)assets cover 资产保障   L[j73z'  
  A (39)asset value per share 每股资产价值   7A@iu*t  
  A (40)associated company 联营公司   `U.VfQR:  
  A (41)attainable standard 可达标准   Z$X[x7e.  
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 A (42)attributable profit 可归属利润   Ala~4_" WL  
  A (43)audit 审计   doX8Tq   
  A (44)audit report 审计报告   7\T~K Yb?  
  A (45)auditing standards 审计准则   34Fc oud);  
  A (46)authorized share capital 额定股本   ]N& Y25oT5  
  A (47)available hours 可用小时   yF _@^V  
  A (48)avoidable costs 可避免成本 `R\nw)xq  
  B (49)back-to-back loan 易币贷款   pA%Sybw+  
  B (50)backflush accounting 倒退成本计算   1DTA Dh0  
  B (51)bad debts 坏帐   pBbfU2p  
  B (52)bad debts ratio 坏帐比率   TwaK>t96[  
  B (53)bank charges 银行手续费   -|FSdzvg  
  B (54)bank overdraft 银行透支   %XQ!>BeE  
  B (55)bank reconciliation 银行存款调节表   H[x$65ND  
  B (56)bank statement 银行对账单   D)_67w|u|  
  B (57)bankruptcy 破产   AB:JXMyK  
  B (58)basis of apportionment 分摊基础   O^2@ 9 w  
  B (59)batch 批量   Y30T>5  
  B (60)batch costing 分批成本计算   kp$w)%2JW  
  B (61)beta factor B(市场)风险因素   k$NNpv&;d  
  B (62)bill 账单   b@> MA  
  B (63)bill of exchange 汇票   c1wP/?|.>  
  B (64)bill of landing 提单   1Z$` }a  
  B (65)bill of materials 用料预计单   \ y^Ho1Fj  
  B (66)bill payable 应付票据   [bK5q;#U4  
  B (67)bill receivable 应收票据   ov9+6'zya  
  B (68)bin card 存货记录卡   r](%9Y  
  B (69)bonus 红利   Mx]![O.ye  
  B (70)book-keeping 薄记   } vzNh_  
  B (71)Boston classification 波士顿分类   d41DcgG'j(  
  B (72)breakeven chart 保本图   l_MF9.z&  
  B (73)breakeven point 保本点   nF)XZB 0F  
  B (74)breaking-down time 复位时间   q!y6 K*  
  B (75)budget 预算   !#[=,'Y  
  B (76)budget center 预算中心   O,c}T7A'?w  
  B (77)budget cost allowance 预算成本折让   sx]kH$  
  B (78)budget manual 预算手册   2d:5~fEJp  
  B (79)budget period 预算期间   ;UnJrP-if  
  B (80)budgetary control 预算控制   ^tr?y??k  
  B (81)budgeted capacity 预算生产能力   1[ 4)Sq?  
  B (82)burden 制造费用   l`wF;W !  
  B (83)business center 经营中心   "{@Q..hxC  
  B (84)business entity 营业个体   oR1HJ2>Z1  
  B (85)business unit 经营单位   6 o!*bWh  
 B (86)buy-out management 管理性购买产权   ^{m&2l&87  
  B (87)by-product 副产品 oLh 2:c  
  C (88)called-up share capital 催缴股本   b<]Ae!I'  
  C (89)capacity 生产能力   zQ=c6xvm8  
  C (90)capacity ratios 生产能力比率   :MFF*1  
  C (91)capital 资本   YPU*T&~  
  C (92)capital assets pricing model资本资产计价模式   q-lejVS(g  
  C (93)capital commitment 承诺资本   knS(\51A  
  C (94)capital employed 已运用的资本   7%0V?+]P  
  C (95)capital expenditure 资本支出   %p(!7FDE2n  
  C (96)capital expenditureauthorization 资本支出核准   #sRkKl|  
  C (97)capital expenditure control 资本支出控制   j]X $7  
  C (98)capital expenditure proposal资本支出申请   p7{%0  
  C (99)capital funding planning 资本基金筹集计划   .m^L,;+2  
  C (100)capital gain 资本收益   4]P5k6 nV  
  C (101)capital investment appraisal资本投资评估   VHbQLJ0  
  C (102)capital maintenance 资本保全   'Y;M%  
  C (103)capital resource planning 资本资源计划   !!we4tWq  
  C (104)capital surplus 资本盈余   v|K'M,E  
  C (105)capital turnover 资本周转率   <,:5d2mM.  
  C (106)card 记录卡   %vZTD +i  
  C (107)cash 现金   Jjr&+Q^3Tu  
  C (108)cash account 现金账户   a:V2(nY  
  C (109)cash book 现金账薄   !^FR a{b  
  C (110)cash cow 金牛产品   ^fq^s T.$  
  C (111)cash flow 现金流量   oWP3Y.  
  C (112)cash discounted 现金贴现   _Xe" +  
  C (113)cash flow budget 现金流量预算   -L6YLe%w  
  C (114)cash flow statement 现金流量表   cmu|d  
  C (115)cash ledger 现金分类账   +~{Honj[  
  C (116)cash limit 现金限额   |3SM  
  C (117)CCA 现时成本会计   d&x #9ka  
  C (118)center 中心   gT&s &0_7  
  C (119)changeover time 变更时间   t"Tv(W?_  
  C (120)chartered entity 特许经济个体   %={[e`,  
  C (121)cheque 支票   W)z@>4`Bb  
  C (122)cheque register 支票登记薄   _t7}ny[  
  C (123)coin analysis 零钱分类   U1y8Y/  
  C (124)classification 分类   M!D&a)\  
  C (125)clock card 工时卡   50='>|b  
  C (126)code 代码   3X>x`   
  C (127)commitment accounting 承诺确认会计   RO!em~{D*  
  C (128)common cost 共同成本   h|Ah\P?o  
  C (129)company limited byguarantee 有限担保责任公司   ,l )7]p*X  
C (130)company limited shares 股份有限公司   _+*+,Vx  
  C (131)competitive position 竞争能力状况   "+sl(A3`U  
  C (132)concept 概念   \96aHOk<  
  C (133)conglomerate 跨行业企业   ~\]lMsk+  
  C (134)consistency concept 一致性概念   Iss)7I  
  C (135)consolidated accounts 合并报表   s)BB(vQ]6  
  C (136)consolidation accounting 合并会计   ^NB\[ &  
  C (137)consortium 财团   A}l+BIt  
  C (138)contingency plan 应急计划   |1/UC"f  
  C (139)contingent liabilities 或有负债   eR|u']Em>T  
  C (140)continuous operation 连续生产   E-v#G~  
  C (141)contra 抵消   ]; Z[V  
  C (142)contract cost 合同成本   AbA_s I<;  
  C (143)contract costing 合同成本计算   P ?A:0a  
  C (144)contribution 贡献毛益   (Z |Nz*<  
  C (145)contribution centre 贡献中心   G4jyi&]  
  C (146)contribution chart 贡献图   y{k65dk-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   p W,)yo4  
  C (148)contribution to salesration 贡献毛益对销售比率   LLD#)Jl{?  
  C (149)control 控制   F~Sw-b kSf  
  C (150)control account 控制帐户   9=5xt;mEs}  
  C (151)control limits 控制限度   b sM ]5^  
  C (152)controllability concept 可控制概念   |?\J,h  
  C (153)controllable cost 可控制成本   w'Vm'zo  
  C (154)conversion cost 加工成本   ,>Yl(=&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2AdO   
  C (156)corporate appraisal 公司评估   Tg yY 9  
  C (157)corporate planning 公司计划   <_>xkQbn2  
  C (158)corporate social reporting 公司社会报告   !eP)"YWI3  
  C (159)corporation 股份公司   H-C$Jy)f"  
  C (160)cost 成本   M$$Lsb [  
  C (161)cost account 成本帐户   );!IGcgF  
  C (162)cost accounting 成本会计   h#~\-j9>  
  C (163)cost accounting manual 成本手册   4T??8J-J  
  C (164)cost accounts calendar 成本报表的日历时间   h6;vOd~%  
  C (165)cost adjustment 成本调整   z~($ "  
  C (166)cost allocation 成本分配   g 5@P  
  C (167)cost apportionment 成本分摊   5D6 ,B  
  C (168)cost attribution 成本归属   6 qK`X  
  C (169)cost audit 成本审计   2kkqPBc_  
  C (170)cost behaviour 成本性态   Wo2W/{  
  C (171)cost benefit analysis 成本效益分析   c_Lcsn  
  C (172)cost center 成本中心   von<I  
  C (173)cost driver 成本动因
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