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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 8X]j;Rb  
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  1.audit   审计 0p$?-81BJ  
  2.attestation   鉴证 ?lU]J]  
  3.credibility   可信赖程度 nx,67u/Pb  
  4.audit of financial statements 财务报表审计 D@Fa~O$75  
  5.agreed-upon procedures 执行商定程序 =k`(!r2"#  
  6.high levels of assurance 高水平保证 _ #l b\  
  7.compilation 编制 (vjQF$Hp  
  8.reliability 可靠性 h{ce+~X  
  9.relevance 相关性 a(8]y.`Tv  
  10.professional skepticism 职业谨慎 $zz=>BOk  
  11.objectivity 客观性 a@,tf'Sr  
  12. professional competence 专业胜任能力 k< W]VS3N  
  13.Senior/CPA-in-charge 项目经理 L i=l/  
  14.audit engagement letter 业务约定书 yZFv pw|g  
  15.recurring audit 连续审计 a+m q=K  
  16.the client 委托人 A Sy7")5  
  17.change CPA 更换注册会计 fC%;|V'Nd  
  18.the existing CPA 现任注册会计师 &TWO/F+Y  
  19.the successor CPA 后任注册会计师 O,JthlAV4  
  20.the preceding CPA前任注册会计师 +U%lWE%  
  21.issue the audit report 出具审计报告 Ok({Al1A,w  
  22.expert 专家 8N-~.p  
  23.the board of directors 董事会 `U`Z9q5-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 YQX>)'  
  25.assess material misstatement risks评估重大错报风险 ? *I9  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 AD?^.<  
  27.a general knowledge of —— 初步了解―――的情况 <k^9l6@  
  28.a more knowledge of—— 进一步了解的情况 -3_kS/  
  29.the prior year‘s working papers 以前年度工作底稿 0#*\o1r\p  
  30.minutes of meeting 会议纪要 T*h+"TmE  
  31.business risks 经营风险 TJsT .DWW~  
  32.appropriateness 适当性 p dnL~sv  
  33.accounting estimate 会计估计 ,%nmCetD@  
  34.management representations 管理层声明 'Dk(jpYB  
  35.going concern assumption 持续经营假设 9R;s;2$.  
  36.audit plan 审计计划 N}F G%a  
  37.significant audit areas 重点审计领域 J;q3 fa  
  38.error 错误 *bRH,u  
  39.fraud舞弊 "v*RY "5#  
  40.modified or additional procedures 修改或追加审计程序 N{p2@_fnB  
  41.misappropriation of assets 侵占资产 nI_Zk.R  
  42.transactions without substance 虚假交易 aeBth{  
  43.unusual pressures 异常压力 XcfTE m  
  44.the suspected noncompliance 涉嫌存在违法行为 Dh +^;dQ6  
  45.materialiy 重要性 -U/& 3  
  46.exceed the materiality level 超过重要性水平 qs-:JmA_w  
  47.approach the materiality level 接近重要性水平 dnIBAe  
  48.an acceptably low level 可接受水平 )If[pw@j  
  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 053W2Si   
  50.misstatements or omissions 错报或漏报 s.GhquFCrU  
  51.aggregate 总计 zLh ~x  
  52.subsequent events 期后事项 Vj?.'(  
  53.adjust the financial statements 调整财务报表 bNaJ{Dm$R  
  54.perform additional audit procedures 实施追加的审计程序 3?5 ~KxOE(  
  55.audit risk 审计风险 J$WIF&*0@  
  56.detection risk 检查风险 D *LZ_  
  57.inappropriate audit opinion 不适当的审计意见 $yFur[9 7C  
  58.material misstatement 重大的错报 /{kyjf[o&*  
  59.tolerable misstatement 可容忍错报 %] #; ~I%  
  60.the acceptable level of detection risk 可接受的检查风险 :&or'Yi}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 am"/Anml|  
  62.simall business 小规模企业 caj)  
  63.accounting system 会计系统 [Z5x_.k"I  
  64.test of control 控制测试 \ I?;%  
  65.walk-through test 穿行测试 WVN Q}KY  
  66.communication 沟通 -O_UpjR;  
  67.flow chart 流程图 h;ShNU  
  68.reperformance of internal control 重新执行 )E[5lD61  
  69.audit evidence 审计证据 T:!sfhrZ~<  
  70.substantive procedures 实质性程序 ~l}TlRqL  
  71.assertions 认定 ?Y hua9  
  72.esistence 存在 R<U?)8g,h~  
  73.occurrence 发生 'Yd%Tb|*  
  74.completeness 完整性 dIpt&nH&$  
  75.rights and obligations 权利和义务 f` IgfJN  
  76.valuation and allocation 计价和分摊 "BVz5?  
  77.cutoff 截止 %*19S.=l  
  78.accuracy 准确性 MW4dPoa  
  79.classification 分类 HRb_ZJz  
  80.inspection 检查 _ma4  
  81.supervision of counting 监盘 6=@n b3D%  
  82.observation 观察 -91l"sI  
  83.confirmation 函证 k]>k1Mi=  
  84.computation 计算 _N-7H\hF  
  85.analytical procedures 分析程序 eh`V#%S=  
  86.vouch 核对 h3)KT+7.  
  87.trace 追查 zEhy0LLm  
  88.audit sampling 审计抽样 0zT v'L  
  89.error 误差 eLC&f}  
  90.expected error 预期误差 Ch.T} %  
  91.population 总体 <HzAh<_@F  
  92.sampling risk 抽样风险 5~44R@`  
  93.non- sampling risk 非抽样风险 Cir =(  
  94.sampling unit 抽样单位 DS$ _"'g%i  
  95.statistical sampling 统计抽样 vfbe=)}[  
  96.tolerable error 可容忍误差 gOWyV@  
  97.the risk of under reliance 信赖不足风险 `Eu(r]:W  
  98.the risk of over reliance 信赖过度风险 4vX]c  
  99.the risk of incorrect rejection 误拒风险 vXnpx}B  
  100. the risk of incorrect acceptance 误受风险 %zelpBu+  
  101.working trial balance 试算平衡表 nEp'l.T  
  102.index and cross-referencing 索引和交叉索引 oOL3O@)w>  
  103.cash receipt 现金收入 N{`l?t0I  
  104.cash disbursement 现金支出 apMYBbC  
  105.bank statement 银行对账单 <eh(~  
  106.bank reconciliation 银行存款余额调节表 o6y,M!p@  
  107.balance sheet date 资产负债表日 &=?`;K  
  108.net realizable value 可变现净值 : t e xl  
  109.storeroom 仓库 GY",AL8f  
  110.sale invoice 销售发票 >C-_Zv<!T\  
  111.price list 价目表 y="SzPl  
  112.positive confirmation request 积极式询证函 4bxkp3~h;  
  113.negative confirmation request 消极式询证函 ={b ]  
  114.purchase requisition 请购单 o5D"<-=>  
  115.receiving report 验收报告 6_y|4!,:W  
  116.gross margin 毛利 #VOjnc/rW  
  117.manufacturing overhead 制造费用 wr$}AX  
  118.material requisition 领料单 uv-W/p  
  119.inventory-taking 存货盘点 !Q(xOc9>Ug  
  120.bond certificate 债券 Fm;)7.% >  
  121.stock certificate 股票 O7dFz)$  
  122.audit report 审计报告 y{{EC#  
  123.entity 被审计单位 {.lF~cOu  
  124.addressee of the audit report 审计报告的收件人 YT5>pM-%  
  125.unqualified opinion 无保留意见 Asl H V@K  
  126.qualified opinion 保留意见 0`P]fL+&  
  127.disclaimer of opinion 无法表示意见 YEQW:r_h.S  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1:Yt2]  
  A (2)absorbed overhead 已吸收制造费用 ob] lCX)  
  A (3)absorption costing 吸收成本计算 6oP{P_Pxi  
  A (4)account 账户,报表   {IMzR'PN  
  A (5)accounting postulate 会计假设    [;=WnG  
  A (6)accounting series release 会计公告文件   NVj J/  
  A (7)accounting valuation 会计计价   &1p8#i  
  A (8)account sale 承销清单 I:e2sE ":  
  A (9)accountability concept 经营责任概念   FqTkUWd,#  
  A (10)accountancy 会计职业   )RYnRC#O  
  A (11)accountant 会计师   }K>H S\e  
  A (12)accounting 会计   ' 4~5ez|:  
  A (13)agency cost 代理成本   <nvWC/LU  
  A (14)accounting bases 会计基础   _on p%*  
  A (15)accounting manual 会计手册   y^AA#kk  
  A (16)accounting period 会计期间   Ib2@Wi   
  A (17)accounting policies 会计方针   tqQ0lv^J  
  A (18)accounting rate of return 会计报酬率   (J*w./  
  A (19)accounting reference date 会计参照日   \u]CD}/  
  A (20)accounting reference period 会计参照期间   W"kw>JEt  
  A (21)accrual concept 应计概念   5ZA%,pH>Jq  
  A (22)accrual expenses 应计费用   M?B(<j1Ri  
  A (23)acid test ration 速动比率(酸性测试比率)   +?iM$}8!U  
  A (24)acquisition 购置   ,z1!~gIa l  
  A (25)acquisition accounting 收购会计   7I(t,AKJ  
  A (26)activity based accounting 作业基础成本计算   ]|N4 #4  
  A (27)adjusting events 调整事项   X[E k'=}  
  A (28)administrative expenses 行政管理费   {% _j~  
  A (29)advice note 发货通知   %EGr0R(  
  A (30)amortization 摊销   e_=pspnZ  
  A (31)analytical review 分析性检查   Tq84Fn!HJ>  
  A (32)annual equivalent cost 年度等量成本法   Q$)|/Y))  
  A (33)annual report and accounts 年度报告和报表   /Tj"Fl\h  
  A (34)appraisal cost 检验成本   RW 7oL:$dt  
  A (35)appropriation account 盈余分配账户   AD@PNM  
  A (36)articles of association 公司章程细则   R9l7CJM@  
  A (37)assets 资产   B#aH\$_U  
  A (38)assets cover 资产保障   {TncqA  
  A (39)asset value per share 每股资产价值   {( OIu]:  
  A (40)associated company 联营公司   tin|,jA =  
  A (41)attainable standard 可达标准   ]zyX@=mM  
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 A (42)attributable profit 可归属利润   DAnb.0  
  A (43)audit 审计    |.C    
  A (44)audit report 审计报告   s$ Zq/l$1x  
  A (45)auditing standards 审计准则   .NkAD-k`  
  A (46)authorized share capital 额定股本   g?~Tguv  
  A (47)available hours 可用小时   n`)7Y`hBhP  
  A (48)avoidable costs 可避免成本 "PyWo  
  B (49)back-to-back loan 易币贷款   lB!vF ~A&  
  B (50)backflush accounting 倒退成本计算   ]1?=jlUl  
  B (51)bad debts 坏帐   yIIET E  
  B (52)bad debts ratio 坏帐比率   `<J#l;y  
  B (53)bank charges 银行手续费   "W@XP+POAY  
  B (54)bank overdraft 银行透支   h4anr7g{  
  B (55)bank reconciliation 银行存款调节表   3u*hT T  
  B (56)bank statement 银行对账单   CofH}-  
  B (57)bankruptcy 破产   s^>lOQ=  
  B (58)basis of apportionment 分摊基础   7B(bH8  
  B (59)batch 批量   i~)N QmH<  
  B (60)batch costing 分批成本计算   u<] mv  
  B (61)beta factor B(市场)风险因素   )_8}53C  
  B (62)bill 账单   *J_iXu|  
  B (63)bill of exchange 汇票   vWl[l -E  
  B (64)bill of landing 提单   -+}5ma  
  B (65)bill of materials 用料预计单   \C K(;J  
  B (66)bill payable 应付票据   Ud#X@xK<h  
  B (67)bill receivable 应收票据   Ka]@[R6e  
  B (68)bin card 存货记录卡    *q*HGW5  
  B (69)bonus 红利   JzMZB"Z?  
  B (70)book-keeping 薄记   0)AM-/"  
  B (71)Boston classification 波士顿分类   )4ilCS&  
  B (72)breakeven chart 保本图   f]8!DXEA  
  B (73)breakeven point 保本点   -@2' I++"@  
  B (74)breaking-down time 复位时间   4TUtY:  
  B (75)budget 预算   A)hhnb0o  
  B (76)budget center 预算中心   s=N#CE  
  B (77)budget cost allowance 预算成本折让   uxO J3  
  B (78)budget manual 预算手册   EqnpMHF  
  B (79)budget period 预算期间   bar0{!Y"  
  B (80)budgetary control 预算控制   pp~3@_)b  
  B (81)budgeted capacity 预算生产能力   &$qF4B*  
  B (82)burden 制造费用   kG1;]1tT#  
  B (83)business center 经营中心   fw' r.  
  B (84)business entity 营业个体   `l/:NF  
  B (85)business unit 经营单位   ]U,CKJF%/  
 B (86)buy-out management 管理性购买产权   gg-};0P-  
  B (87)by-product 副产品 9?;@*x  
  C (88)called-up share capital 催缴股本   ATXF,o1  
  C (89)capacity 生产能力   ptpW41t}^  
  C (90)capacity ratios 生产能力比率   l"J*)P  
  C (91)capital 资本   \sK:W|yy  
  C (92)capital assets pricing model资本资产计价模式   pe()f/Jx(  
  C (93)capital commitment 承诺资本   $n= O  
  C (94)capital employed 已运用的资本   (*,8KLV_i  
  C (95)capital expenditure 资本支出   pI7Ssvi^  
  C (96)capital expenditureauthorization 资本支出核准   lC#RNjDp/~  
  C (97)capital expenditure control 资本支出控制   J&eAL3"GF  
  C (98)capital expenditure proposal资本支出申请   99e*]')A%  
  C (99)capital funding planning 资本基金筹集计划   ImIqD&a-h  
  C (100)capital gain 资本收益   vv+D*e&<  
  C (101)capital investment appraisal资本投资评估   o+<29o  
  C (102)capital maintenance 资本保全   [pii  
  C (103)capital resource planning 资本资源计划   P:sAqvH6  
  C (104)capital surplus 资本盈余   ]9jZndgC  
  C (105)capital turnover 资本周转率   &<au/^F  
  C (106)card 记录卡   DVI7]+=nV  
  C (107)cash 现金   ~TDzq -U)  
  C (108)cash account 现金账户   lv4(4 $T  
  C (109)cash book 现金账薄   iTh xVD  
  C (110)cash cow 金牛产品   naz:A  
  C (111)cash flow 现金流量   &=6%>  
  C (112)cash discounted 现金贴现   }A|))Ao|  
  C (113)cash flow budget 现金流量预算   McjS)4j&.  
  C (114)cash flow statement 现金流量表   J O2xT#V  
  C (115)cash ledger 现金分类账   Is13 :  
  C (116)cash limit 现金限额   8xgJSk  
  C (117)CCA 现时成本会计   v ~"Ef_`  
  C (118)center 中心   ~m=$VDWm  
  C (119)changeover time 变更时间   &Yp+k}XU  
  C (120)chartered entity 特许经济个体   ! k,<|8(0  
  C (121)cheque 支票   2MuO*.9D  
  C (122)cheque register 支票登记薄   6xHi\L  
  C (123)coin analysis 零钱分类   K;x~&G0=  
  C (124)classification 分类   2F1ZAl  
  C (125)clock card 工时卡   W;q+,Io  
  C (126)code 代码   w NH9WG  
  C (127)commitment accounting 承诺确认会计   !z MDP/V  
  C (128)common cost 共同成本   cC%j!8!  
  C (129)company limited byguarantee 有限担保责任公司   wcZbmJ:  
C (130)company limited shares 股份有限公司   I!0JG`&  
  C (131)competitive position 竞争能力状况   p1D()-  
  C (132)concept 概念   " 9@,l!  
  C (133)conglomerate 跨行业企业   hK(tPl$  
  C (134)consistency concept 一致性概念   EKuSnlTXba  
  C (135)consolidated accounts 合并报表   Cxm6TO`-;  
  C (136)consolidation accounting 合并会计   |5,<jy p  
  C (137)consortium 财团   [ ?iqqG.  
  C (138)contingency plan 应急计划   R:/ha(+  
  C (139)contingent liabilities 或有负债   p<KIF>rf|  
  C (140)continuous operation 连续生产   R& #tSL  
  C (141)contra 抵消   mb\h^cKaq  
  C (142)contract cost 合同成本   \ZS TKi?  
  C (143)contract costing 合同成本计算   Vl<9=f7[  
  C (144)contribution 贡献毛益   5Z{_m;I.   
  C (145)contribution centre 贡献中心   R"+wih  
  C (146)contribution chart 贡献图   6NX3"i0 eT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Uk,g> LG  
  C (148)contribution to salesration 贡献毛益对销售比率   )iU^&@[S  
  C (149)control 控制   ~c* UAowS  
  C (150)control account 控制帐户   oG_C?(7>  
  C (151)control limits 控制限度   Ox qguT,  
  C (152)controllability concept 可控制概念   zA s&%OjG  
  C (153)controllable cost 可控制成本   )eYDQA> J  
  C (154)conversion cost 加工成本   ?TpUf  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   CISO<z0  
  C (156)corporate appraisal 公司评估   ?x3Jv<G0*  
  C (157)corporate planning 公司计划   g9KTn4  
  C (158)corporate social reporting 公司社会报告   b,@aq u  
  C (159)corporation 股份公司   hj!+HHYSk  
  C (160)cost 成本   LjaGyj>)  
  C (161)cost account 成本帐户   YEv Lhh  
  C (162)cost accounting 成本会计   S~)w\(r  
  C (163)cost accounting manual 成本手册   7,'kpyCj  
  C (164)cost accounts calendar 成本报表的日历时间   - (#-I $z  
  C (165)cost adjustment 成本调整   51by  
  C (166)cost allocation 成本分配   dz%EM8  
  C (167)cost apportionment 成本分摊   6~8F!b2  
  C (168)cost attribution 成本归属   NTmi 2c  
  C (169)cost audit 成本审计   aV6#t*\J  
  C (170)cost behaviour 成本性态   T8XY fcc*h  
  C (171)cost benefit analysis 成本效益分析   ``|AgIg  
  C (172)cost center 成本中心   !tNd\ }@  
  C (173)cost driver 成本动因
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