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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 ld*W\  
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  1.audit   审计 y7f,]<%e_  
  2.attestation   鉴证 LS"_-4I}  
  3.credibility   可信赖程度 y\a@'LFL  
  4.audit of financial statements 财务报表审计 SRU }-  
  5.agreed-upon procedures 执行商定程序 [-ONs  
  6.high levels of assurance 高水平保证 !?AgAsSmc  
  7.compilation 编制 z%FBHj  
  8.reliability 可靠性 Yz%AKp  
  9.relevance 相关性 ~J~@mE2ks  
  10.professional skepticism 职业谨慎 =nVEdRU  
  11.objectivity 客观性 D)O2=aQ;]  
  12. professional competence 专业胜任能力 MNuBZnO  
  13.Senior/CPA-in-charge 项目经理 V(lxkEu/Fj  
  14.audit engagement letter 业务约定书 Rcn6puZt  
  15.recurring audit 连续审计 teQ <v[W.  
  16.the client 委托人 5L?_AUL  
  17.change CPA 更换注册会计 oouhP1py,  
  18.the existing CPA 现任注册会计师 be<7Vy]j  
  19.the successor CPA 后任注册会计师 jDO"?@+  
  20.the preceding CPA前任注册会计师 2|6E{o  
  21.issue the audit report 出具审计报告 _nUvDdEs,  
  22.expert 专家 ;hf{B7  
  23.the board of directors 董事会 }s@ i  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !~j-5+DI  
  25.assess material misstatement risks评估重大错报风险 a^#\"c  
  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 ??]b,f4CNa  
  27.a general knowledge of —— 初步了解―――的情况 U%:K11Kr  
  28.a more knowledge of—— 进一步了解的情况 S9 p*rk ~  
  29.the prior year‘s working papers 以前年度工作底稿 ;bYpMcH  
  30.minutes of meeting 会议纪要 :@~Nszlb  
  31.business risks 经营风险 qS9z0H LE  
  32.appropriateness 适当性 n< )gS7  
  33.accounting estimate 会计估计 r_"=DLx6  
  34.management representations 管理层声明 De<kkR{4  
  35.going concern assumption 持续经营假设 _c z$w5`  
  36.audit plan 审计计划 Hf$pwfGcY]  
  37.significant audit areas 重点审计领域 JEL.*[/  
  38.error 错误 j7XU FA  
  39.fraud舞弊 7hzd .  
  40.modified or additional procedures 修改或追加审计程序 y/.I<5+Bu  
  41.misappropriation of assets 侵占资产 I)(@'^)  
  42.transactions without substance 虚假交易 vY"i^a`f  
  43.unusual pressures 异常压力 FjU -t/  
  44.the suspected noncompliance 涉嫌存在违法行为 6f'THU$  
  45.materialiy 重要性 ZRy'lW  
  46.exceed the materiality level 超过重要性水平 Ya*<me>`  
  47.approach the materiality level 接近重要性水平 JS!`eO/8  
  48.an acceptably low level 可接受水平 %ij,xN  
  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 {W' 9k  
  50.misstatements or omissions 错报或漏报 { qJ(55  
  51.aggregate 总计 {<P{uH\l  
  52.subsequent events 期后事项 XU*4MU^'  
  53.adjust the financial statements 调整财务报表 g7l?/p[n  
  54.perform additional audit procedures 实施追加的审计程序 d#U~>wr  
  55.audit risk 审计风险 )azK&f@tR|  
  56.detection risk 检查风险 lf9mdbm  
  57.inappropriate audit opinion 不适当的审计意见 N51 e.;  
  58.material misstatement 重大的错报 fG,)`[eD!_  
  59.tolerable misstatement 可容忍错报 9Q b6ek  
  60.the acceptable level of detection risk 可接受的检查风险 t_"]n*zk1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 xbNL <3"a  
  62.simall business 小规模企业 y5/LH~&Ov  
  63.accounting system 会计系统 bSkr:|A7  
  64.test of control 控制测试 xt zjFfq  
  65.walk-through test 穿行测试 /D>G4PP<  
  66.communication 沟通 lc(}[Z/|V  
  67.flow chart 流程图 =JGL~t?  
  68.reperformance of internal control 重新执行 -Q MO*PY  
  69.audit evidence 审计证据 EEp~\^ -  
  70.substantive procedures 实质性程序 kQ99{l H,5  
  71.assertions 认定 2EC<8}CG  
  72.esistence 存在 % jh gKq  
  73.occurrence 发生 2{9%E6%#  
  74.completeness 完整性 =,J-D6J?  
  75.rights and obligations 权利和义务 ,Zva^5  
  76.valuation and allocation 计价和分摊 :>*0./hG  
  77.cutoff 截止 |ERf3  
  78.accuracy 准确性 WzqYB a  
  79.classification 分类 w{"ro~9o  
  80.inspection 检查 2hf7F";Af  
  81.supervision of counting 监盘 yt {?+|tXU  
  82.observation 观察  V$fn$=  
  83.confirmation 函证 hkDew0k  
  84.computation 计算 3y}8|ML  
  85.analytical procedures 分析程序 s(8e)0Tl  
  86.vouch 核对 fA"9eUu  
  87.trace 追查 2o<aEn&7|e  
  88.audit sampling 审计抽样 aflBDo1c  
  89.error 误差 zF@ /8#  
  90.expected error 预期误差 X<<FS%:+  
  91.population 总体 +lhnc{;WJv  
  92.sampling risk 抽样风险 l&_PsnU  
  93.non- sampling risk 非抽样风险 h1+y.4  
  94.sampling unit 抽样单位 #By~gcN  
  95.statistical sampling 统计抽样 k9!eu j&  
  96.tolerable error 可容忍误差 )W^$7 Em  
  97.the risk of under reliance 信赖不足风险 f/vsf&^O  
  98.the risk of over reliance 信赖过度风险 D zdKBJT+  
  99.the risk of incorrect rejection 误拒风险 9P&{Xhs7  
  100. the risk of incorrect acceptance 误受风险 5I&Dk4v  
  101.working trial balance 试算平衡表 & R,QJ4L  
  102.index and cross-referencing 索引和交叉索引 M-/2{F[  
  103.cash receipt 现金收入 T_ga?G<  
  104.cash disbursement 现金支出 }q=tg9  
  105.bank statement 银行对账单 FnCMr_  
  106.bank reconciliation 银行存款余额调节表 oIGF=x,e8  
  107.balance sheet date 资产负债表日 3a0% J'  
  108.net realizable value 可变现净值 #b@ sV$  
  109.storeroom 仓库 C#@-uo2  
  110.sale invoice 销售发票 [mFgo il  
  111.price list 价目表 fbW<c`LH  
  112.positive confirmation request 积极式询证函 2. f 8uq  
  113.negative confirmation request 消极式询证函 8 |~M!<  
  114.purchase requisition 请购单 S r>5V  
  115.receiving report 验收报告 z,g\7F[  
  116.gross margin 毛利 4"s/T0C  
  117.manufacturing overhead 制造费用 "%ZAL\x  
  118.material requisition 领料单 ~Z}DN*S  
  119.inventory-taking 存货盘点 D77s3AyHK  
  120.bond certificate 债券 gTk*v0WBm  
  121.stock certificate 股票 I.- I4F)D  
  122.audit report 审计报告 g4Nl"s *~  
  123.entity 被审计单位 B=HE i\55K  
  124.addressee of the audit report 审计报告的收件人 " ""pe+Y  
  125.unqualified opinion 无保留意见 T'-kG"lb  
  126.qualified opinion 保留意见 4ah5}9{g  
  127.disclaimer of opinion 无法表示意见 <_yy0G  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7X8n|NZRH7  
  A (2)absorbed overhead 已吸收制造费用 "4L_BJZ  
  A (3)absorption costing 吸收成本计算 sMcN[r  
  A (4)account 账户,报表   rw#?NI:  
  A (5)accounting postulate 会计假设   ,[[Xo;q  
  A (6)accounting series release 会计公告文件   NBD1k;  
  A (7)accounting valuation 会计计价   W?gelu]  
  A (8)account sale 承销清单 TTJj=KPA  
  A (9)accountability concept 经营责任概念   +8.1cDEH\  
  A (10)accountancy 会计职业    g^  ))  
  A (11)accountant 会计师   co*XW  
  A (12)accounting 会计   KeWIC,kq  
  A (13)agency cost 代理成本   hR,5U=+M7  
  A (14)accounting bases 会计基础   i2Sh^\Xw  
  A (15)accounting manual 会计手册   22Oe~W;  
  A (16)accounting period 会计期间   l%# z  
  A (17)accounting policies 会计方针   %UB+N8x`a  
  A (18)accounting rate of return 会计报酬率   %[OZ;q& X  
  A (19)accounting reference date 会计参照日   pg3h>)$/  
  A (20)accounting reference period 会计参照期间   QG 1vP.K  
  A (21)accrual concept 应计概念   $$eBr 8  
  A (22)accrual expenses 应计费用   )D" 2Q:  
  A (23)acid test ration 速动比率(酸性测试比率)   *l)}o4-$  
  A (24)acquisition 购置   ^-,@D+eW  
  A (25)acquisition accounting 收购会计   #@<L$"L  
  A (26)activity based accounting 作业基础成本计算   XhmUtbs  
  A (27)adjusting events 调整事项   Wb;D9Z  
  A (28)administrative expenses 行政管理费   C~"b-T  
  A (29)advice note 发货通知   '~E=V:6  
  A (30)amortization 摊销   s'$3bLcb  
  A (31)analytical review 分析性检查   _f@nUv*  
  A (32)annual equivalent cost 年度等量成本法   Z L'krV  
  A (33)annual report and accounts 年度报告和报表   hs<OzM  
  A (34)appraisal cost 检验成本   eV\VR !!i  
  A (35)appropriation account 盈余分配账户   R0T{9,;[`  
  A (36)articles of association 公司章程细则   N a<);Pg  
  A (37)assets 资产   i}v3MO\X  
  A (38)assets cover 资产保障   V"8w:?  
  A (39)asset value per share 每股资产价值   *#j_nNM4  
  A (40)associated company 联营公司   ORhvo,.u  
  A (41)attainable standard 可达标准   I~ e,']  
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 A (42)attributable profit 可归属利润   `vD.5  
  A (43)audit 审计   QW2SFpE  
  A (44)audit report 审计报告   {Z#=ppvs  
  A (45)auditing standards 审计准则   %(>,eee_  
  A (46)authorized share capital 额定股本   v8>bR|n5  
  A (47)available hours 可用小时   MGsY3~!K  
  A (48)avoidable costs 可避免成本 O|*-J  
  B (49)back-to-back loan 易币贷款   okH*2F(-  
  B (50)backflush accounting 倒退成本计算   \`-a'u=S  
  B (51)bad debts 坏帐   G.>Ul)O:a  
  B (52)bad debts ratio 坏帐比率   EU.!/'<  
  B (53)bank charges 银行手续费   n W:Bo#  
  B (54)bank overdraft 银行透支   (1Klj+"p%  
  B (55)bank reconciliation 银行存款调节表   F_~A8y  
  B (56)bank statement 银行对账单   jAf qC@e  
  B (57)bankruptcy 破产   MGH2z:  
  B (58)basis of apportionment 分摊基础   6b\JD.r*{  
  B (59)batch 批量   &[kFl\  
  B (60)batch costing 分批成本计算   F87c?Vh)K  
  B (61)beta factor B(市场)风险因素   PBgU/z Vn  
  B (62)bill 账单   | A# \5u  
  B (63)bill of exchange 汇票   af|x(:!H  
  B (64)bill of landing 提单   URj2 evYW  
  B (65)bill of materials 用料预计单   uuYeXI;  
  B (66)bill payable 应付票据   ["15~9  
  B (67)bill receivable 应收票据   N_?15R7h  
  B (68)bin card 存货记录卡   0 D&-BAzi  
  B (69)bonus 红利   uVa`2]NV r  
  B (70)book-keeping 薄记   JwdvY]  
  B (71)Boston classification 波士顿分类   apWv+A  
  B (72)breakeven chart 保本图   f*Yr*yC  
  B (73)breakeven point 保本点   fiW2m=h_  
  B (74)breaking-down time 复位时间   U2jlDx4yg  
  B (75)budget 预算   YA~`R~9d  
  B (76)budget center 预算中心   VCa`|S?2  
  B (77)budget cost allowance 预算成本折让   Z*YS7 ~  
  B (78)budget manual 预算手册   8BX9JoDi  
  B (79)budget period 预算期间   VUzRA"DP|  
  B (80)budgetary control 预算控制   bkiMF$K,K  
  B (81)budgeted capacity 预算生产能力   mLDuizWI  
  B (82)burden 制造费用   rtz  ]PH  
  B (83)business center 经营中心   (B Ig  
  B (84)business entity 营业个体   CB`GiH/j  
  B (85)business unit 经营单位   X08[,P#I  
 B (86)buy-out management 管理性购买产权   S+GW}?!  
  B (87)by-product 副产品 CRu {Ie5B  
  C (88)called-up share capital 催缴股本   {}"a_L&[;  
  C (89)capacity 生产能力   1Sd<cOEd  
  C (90)capacity ratios 生产能力比率   lA n^)EL  
  C (91)capital 资本   uLrZl0%HT~  
  C (92)capital assets pricing model资本资产计价模式   C#P7@JE  
  C (93)capital commitment 承诺资本   15R:m:T  
  C (94)capital employed 已运用的资本   t(xe*xS  
  C (95)capital expenditure 资本支出   Xr{ r&Rl  
  C (96)capital expenditureauthorization 资本支出核准   lF~!F<^9  
  C (97)capital expenditure control 资本支出控制   s,-}}6WO  
  C (98)capital expenditure proposal资本支出申请   jfpbD /  
  C (99)capital funding planning 资本基金筹集计划   ~9c jc  
  C (100)capital gain 资本收益   |N:kf&]b  
  C (101)capital investment appraisal资本投资评估   C;oO=R3r  
  C (102)capital maintenance 资本保全   8}?w %FsN#  
  C (103)capital resource planning 资本资源计划   (/A 6kp?  
  C (104)capital surplus 资本盈余   _^`TG]F  
  C (105)capital turnover 资本周转率   rAS2qt  
  C (106)card 记录卡   ! l"*DR  
  C (107)cash 现金   "s7}eWM*a  
  C (108)cash account 现金账户   5EL&?\e  
  C (109)cash book 现金账薄   ftP]WGSS>  
  C (110)cash cow 金牛产品   h`4!Qv  
  C (111)cash flow 现金流量   M\r=i>(cu  
  C (112)cash discounted 现金贴现   oo]g=C$n  
  C (113)cash flow budget 现金流量预算   ek`6 Uf  
  C (114)cash flow statement 现金流量表   'W/AYF^5  
  C (115)cash ledger 现金分类账   Nzl`mx16  
  C (116)cash limit 现金限额   TmEh$M  
  C (117)CCA 现时成本会计   -* W\$ P  
  C (118)center 中心   -+kTw06_C  
  C (119)changeover time 变更时间   M>u84|`  
  C (120)chartered entity 特许经济个体   ]Ryg}DOQ  
  C (121)cheque 支票   g&X X@I8+v  
  C (122)cheque register 支票登记薄   ;TboS-Y  
  C (123)coin analysis 零钱分类   6<No_x |_  
  C (124)classification 分类   .B{:<;sa  
  C (125)clock card 工时卡   ?6 "B4%7b  
  C (126)code 代码   D'Uv7Mis  
  C (127)commitment accounting 承诺确认会计   ;upYam"  
  C (128)common cost 共同成本   q m"AatA  
  C (129)company limited byguarantee 有限担保责任公司   I|_U|H!`  
C (130)company limited shares 股份有限公司   spTIhZ  
  C (131)competitive position 竞争能力状况   |j}%"wOh  
  C (132)concept 概念   -P28pVX`  
  C (133)conglomerate 跨行业企业   % E 8s>D  
  C (134)consistency concept 一致性概念   eNr2-R  
  C (135)consolidated accounts 合并报表   ]wEFm;N  
  C (136)consolidation accounting 合并会计   7mnZ,gpb  
  C (137)consortium 财团   LcGG~P|ML  
  C (138)contingency plan 应急计划   wSG!.Ejc7  
  C (139)contingent liabilities 或有负债   bP7_QYQ6  
  C (140)continuous operation 连续生产   2bxW`.fa  
  C (141)contra 抵消   ?y,z  
  C (142)contract cost 合同成本   }ssL;q  
  C (143)contract costing 合同成本计算   S&MF; E6  
  C (144)contribution 贡献毛益   Xe@:Aun  
  C (145)contribution centre 贡献中心   oFp4* <\  
  C (146)contribution chart 贡献图   i?6#>;f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QQQN}!xPj  
  C (148)contribution to salesration 贡献毛益对销售比率   iy [W:<c7j  
  C (149)control 控制   =qS\+  
  C (150)control account 控制帐户   n(j5dN>]  
  C (151)control limits 控制限度   Mi7LyIu  
  C (152)controllability concept 可控制概念   `\Te,  
  C (153)controllable cost 可控制成本   pW-aX)\DR  
  C (154)conversion cost 加工成本   @%I-15Jz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VIuzBmR|\  
  C (156)corporate appraisal 公司评估   .`/6[Z p  
  C (157)corporate planning 公司计划   Z!I#Z2X  
  C (158)corporate social reporting 公司社会报告   \{a 64  
  C (159)corporation 股份公司   4Vv$bbu+  
  C (160)cost 成本   $8fJDN  
  C (161)cost account 成本帐户   Qp~ 3DUM  
  C (162)cost accounting 成本会计   0> U7]wZKc  
  C (163)cost accounting manual 成本手册   @}hdMVi  
  C (164)cost accounts calendar 成本报表的日历时间   %!OA/7XbG  
  C (165)cost adjustment 成本调整   "\rR0V!wA  
  C (166)cost allocation 成本分配   >44,Dp]  
  C (167)cost apportionment 成本分摊   InB'Ag"  
  C (168)cost attribution 成本归属   b@9d@@/wx  
  C (169)cost audit 成本审计   O{wt0 \P  
  C (170)cost behaviour 成本性态   Jv59zI   
  C (171)cost benefit analysis 成本效益分析   ( gF{S* `  
  C (172)cost center 成本中心   { 3K`yDF  
  C (173)cost driver 成本动因
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