论坛风格切换切换到宽版
  • 2950阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
0NuL9  
w|hyU4- ^  
注会《审计》英语常用词汇 Nd]% ati?  
3; -@<9  
qxecp2>U  
  1.audit   审计 R~x;X3  
  2.attestation   鉴证 jl 30\M7  
  3.credibility   可信赖程度 5{!a+  
  4.audit of financial statements 财务报表审计 K{r1&O>W  
  5.agreed-upon procedures 执行商定程序 RT_Pd\(qD  
  6.high levels of assurance 高水平保证 8KGv?^M 6W  
  7.compilation 编制 1o5Y9#7  
  8.reliability 可靠性 J?qcRg `1E  
  9.relevance 相关性 JQ{zWJlt  
  10.professional skepticism 职业谨慎 E&T'U2  
  11.objectivity 客观性 #:Sy`G6!?  
  12. professional competence 专业胜任能力 5qeS|]^`  
  13.Senior/CPA-in-charge 项目经理 9L)&n.t1  
  14.audit engagement letter 业务约定书 0.{oA`5N  
  15.recurring audit 连续审计 c}I8!*\  
  16.the client 委托人 X{9JSq  
  17.change CPA 更换注册会计 dWq/)%@t  
  18.the existing CPA 现任注册会计师 \ 3js}  
  19.the successor CPA 后任注册会计师 tl,x@['p`  
  20.the preceding CPA前任注册会计师 k1LtqV  
  21.issue the audit report 出具审计报告 0[$Mo3c+'  
  22.expert 专家 {TxVRpiP{Z  
  23.the board of directors 董事会 J:TI>*tn  
  24.knowledge of the entity‘ s business 了解被审计单位情况 sgb+@&}9n  
  25.assess material misstatement risks评估重大错报风险 ;&t1FH#=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y uK5r  
  27.a general knowledge of —— 初步了解―――的情况 T$N08aju#  
  28.a more knowledge of—— 进一步了解的情况 0 z'={6,  
  29.the prior year‘s working papers 以前年度工作底稿 bTy' 5"  
  30.minutes of meeting 会议纪要 D0E"YEo\nv  
  31.business risks 经营风险 t$PnQ@xu  
  32.appropriateness 适当性 Z+h7 0,|  
  33.accounting estimate 会计估计 ;o)`9<es!2  
  34.management representations 管理层声明 @qr3v>3X<  
  35.going concern assumption 持续经营假设 ^hYR5SX  
  36.audit plan 审计计划 :x* |lz[  
  37.significant audit areas 重点审计领域 >I66R;  
  38.error 错误 [Yahxw}  
  39.fraud舞弊 /NN[gz  
  40.modified or additional procedures 修改或追加审计程序 5 1CU@1Ie  
  41.misappropriation of assets 侵占资产 )zc8bS  
  42.transactions without substance 虚假交易 I?B,rT3 h  
  43.unusual pressures 异常压力 Ca k/#1  
  44.the suspected noncompliance 涉嫌存在违法行为 Rp%\`'+Xz  
  45.materialiy 重要性 5, "^"*@<  
  46.exceed the materiality level 超过重要性水平 {'K;aJ'\  
  47.approach the materiality level 接近重要性水平 .V)2Tz  
  48.an acceptably low level 可接受水平  ~bWWu`h  
  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 id[>!fQ=Y  
  50.misstatements or omissions 错报或漏报 @ vYN7  
  51.aggregate 总计 5P t}  
  52.subsequent events 期后事项 }AH|~3|D  
  53.adjust the financial statements 调整财务报表 XL&eJ  
  54.perform additional audit procedures 实施追加的审计程序 Sy0s `\[  
  55.audit risk 审计风险 &+w!'LSaD  
  56.detection risk 检查风险 *d,n2a#n5  
  57.inappropriate audit opinion 不适当的审计意见 d(B;vL@R2V  
  58.material misstatement 重大的错报 E#X!*q&  
  59.tolerable misstatement 可容忍错报 =iN_Ug+  
  60.the acceptable level of detection risk 可接受的检查风险 d# ?* 62  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 RKJWLofX&  
  62.simall business 小规模企业 0& L0j$&h  
  63.accounting system 会计系统 !.GY~f<d$  
  64.test of control 控制测试 #uw*8&%0  
  65.walk-through test 穿行测试 1eR{~ ,  
  66.communication 沟通 +so o2cb  
  67.flow chart 流程图 JA(q>>4  
  68.reperformance of internal control 重新执行 6;c{~$s~[  
  69.audit evidence 审计证据 sbiDnRf  
  70.substantive procedures 实质性程序 _2n/vF;I+_  
  71.assertions 认定 _G8y9!J  
  72.esistence 存在 _<~Vxz9  
  73.occurrence 发生 T+{'W  
  74.completeness 完整性 pS)X\Xyw  
  75.rights and obligations 权利和义务 1sJJ"dC.w  
  76.valuation and allocation 计价和分摊 &i}cC4i   
  77.cutoff 截止 %fSk "%u%<  
  78.accuracy 准确性 ~)CU m[:oM  
  79.classification 分类 W:( Us y  
  80.inspection 检查 *oJ>4S  
  81.supervision of counting 监盘 McI4oD~"  
  82.observation 观察 ] j?Fk$C  
  83.confirmation 函证 P >,D$-3  
  84.computation 计算 /<Nt$n  
  85.analytical procedures 分析程序 vlKKPS  
  86.vouch 核对 W)P_t"'@L  
  87.trace 追查 GKDG5u;  
  88.audit sampling 审计抽样 g_!xO2LH,8  
  89.error 误差 J0)WRn"h  
  90.expected error 预期误差 L=Jk"qWV0  
  91.population 总体 RX|&cY>  
  92.sampling risk 抽样风险 lukRFN>c"  
  93.non- sampling risk 非抽样风险 +fR`@HI  
  94.sampling unit 抽样单位 H.S|njn:r  
  95.statistical sampling 统计抽样 <6@NgSFz'  
  96.tolerable error 可容忍误差 zW&O>H  
  97.the risk of under reliance 信赖不足风险 SmEd'YD!J  
  98.the risk of over reliance 信赖过度风险 WW/m /+  
  99.the risk of incorrect rejection 误拒风险 w [x+2  
  100. the risk of incorrect acceptance 误受风险 }Nc!8'@  
  101.working trial balance 试算平衡表 2F(\}%UT~  
  102.index and cross-referencing 索引和交叉索引  2x J5  
  103.cash receipt 现金收入 v%e"4:K}?  
  104.cash disbursement 现金支出 U"G+su->e  
  105.bank statement 银行对账单 g}j>;T  
  106.bank reconciliation 银行存款余额调节表 0#nXxkw  
  107.balance sheet date 资产负债表日 Y##P9^zH1  
  108.net realizable value 可变现净值 -Af`AX  
  109.storeroom 仓库 lGgKzi9VD  
  110.sale invoice 销售发票 ?S7:KnU>K  
  111.price list 价目表 oRF"[G8BV  
  112.positive confirmation request 积极式询证函 ]b$,.t5  
  113.negative confirmation request 消极式询证函 ]h8V{%H  
  114.purchase requisition 请购单 r?>Hg+  
  115.receiving report 验收报告 .`=PE&xq  
  116.gross margin 毛利 8LKZ3Y|  
  117.manufacturing overhead 制造费用 4f~ZY]|nM  
  118.material requisition 领料单 4T^WRS  
  119.inventory-taking 存货盘点 b,A1(_pzi  
  120.bond certificate 债券 t$5]1dY$X  
  121.stock certificate 股票 z Ns8\  
  122.audit report 审计报告 ~ +$><qj  
  123.entity 被审计单位 O|m-k0n  
  124.addressee of the audit report 审计报告的收件人 a6#PZ!1  
  125.unqualified opinion 无保留意见 DKCy h`  
  126.qualified opinion 保留意见 P &._ -[  
  127.disclaimer of opinion 无法表示意见 "Jd1&FsCwX  
  128.adverse opinion 否定意见
Vjd =F .V+  
FaM~ 56Pa  
A (1)ABC 作业基础成本计算   8TvPCZ$x  
  A (2)absorbed overhead 已吸收制造费用 GlZDuU  
  A (3)absorption costing 吸收成本计算 1mM52q.R4  
  A (4)account 账户,报表   }7v2GfEkM  
  A (5)accounting postulate 会计假设   fX|,s2-FW  
  A (6)accounting series release 会计公告文件   sVnu Sm  
  A (7)accounting valuation 会计计价   5X-(@GwN  
  A (8)account sale 承销清单 oOz6Er[KO  
  A (9)accountability concept 经营责任概念   m"}G-#  
  A (10)accountancy 会计职业   U#4W"1~iX  
  A (11)accountant 会计师   =w>QG{-N  
  A (12)accounting 会计   V(0[QA  
  A (13)agency cost 代理成本   Y{@[)M{<  
  A (14)accounting bases 会计基础   L  *@>/N  
  A (15)accounting manual 会计手册   @jeV[N,0  
  A (16)accounting period 会计期间   )HE yTHLtJ  
  A (17)accounting policies 会计方针   Z&!$G'X  
  A (18)accounting rate of return 会计报酬率   ,:,|A/U  
  A (19)accounting reference date 会计参照日   2>s;xZ@/'R  
  A (20)accounting reference period 会计参照期间   VG^-aR_F  
  A (21)accrual concept 应计概念   _m-r}9au   
  A (22)accrual expenses 应计费用   `9gx-')]\  
  A (23)acid test ration 速动比率(酸性测试比率)   ZQ/5]]}3y  
  A (24)acquisition 购置   )9->]U@  
  A (25)acquisition accounting 收购会计   `,"Jc<R7Z  
  A (26)activity based accounting 作业基础成本计算   Kwn u|8  
  A (27)adjusting events 调整事项   n]!H,Q1,T  
  A (28)administrative expenses 行政管理费   K-5)Y+| >  
  A (29)advice note 发货通知   p04w 83 jX  
  A (30)amortization 摊销   bcNYoZ8`  
  A (31)analytical review 分析性检查   8uiQm;W  
  A (32)annual equivalent cost 年度等量成本法   2{N0.  |5  
  A (33)annual report and accounts 年度报告和报表   v~3q4P  
  A (34)appraisal cost 检验成本   "{ lnSLk  
  A (35)appropriation account 盈余分配账户   VxoMK7'O=/  
  A (36)articles of association 公司章程细则   E~Nr4vq  
  A (37)assets 资产   HC+R :Dz  
  A (38)assets cover 资产保障   'l;|t"R12  
  A (39)asset value per share 每股资产价值   bE"CSK#  
  A (40)associated company 联营公司   8%Lg)hvl  
  A (41)attainable standard 可达标准   m|[ Hhw=f  
z_)$g= 9$  
 A (42)attributable profit 可归属利润   ;7hr8?M|  
  A (43)audit 审计   tA.C"  
  A (44)audit report 审计报告   #'P&L>6 ;  
  A (45)auditing standards 审计准则   x1h!_^(QfF  
  A (46)authorized share capital 额定股本   [<t*&Kr+o  
  A (47)available hours 可用小时   G1|:b-C  
  A (48)avoidable costs 可避免成本 Jt"Wtr  
  B (49)back-to-back loan 易币贷款    |Q dS;  
  B (50)backflush accounting 倒退成本计算   _QY "#  
  B (51)bad debts 坏帐   JAK*HA  
  B (52)bad debts ratio 坏帐比率   ,D1QJPM  
  B (53)bank charges 银行手续费   uwJkqlUOz  
  B (54)bank overdraft 银行透支   78wcMQNX9  
  B (55)bank reconciliation 银行存款调节表   kQ+5p Fo3  
  B (56)bank statement 银行对账单   04:Dbt~=?p  
  B (57)bankruptcy 破产   |u[gI+TUE  
  B (58)basis of apportionment 分摊基础   ^.Q),{%Xo  
  B (59)batch 批量   .:}\Z27-c  
  B (60)batch costing 分批成本计算   -_+0[Nb.  
  B (61)beta factor B(市场)风险因素   M=%p$ \x  
  B (62)bill 账单   ,bJx| K  
  B (63)bill of exchange 汇票   2Xosj(H  
  B (64)bill of landing 提单   b,wO^07-3^  
  B (65)bill of materials 用料预计单   7VraWW`H'  
  B (66)bill payable 应付票据   5VfP@{  
  B (67)bill receivable 应收票据   }V{, kK  
  B (68)bin card 存货记录卡   _>.%X45xi  
  B (69)bonus 红利   n~Ix8|S h  
  B (70)book-keeping 薄记   k95vgn%  
  B (71)Boston classification 波士顿分类   dO 2cgY}  
  B (72)breakeven chart 保本图   & CgLF]  
  B (73)breakeven point 保本点   5"+* c@L  
  B (74)breaking-down time 复位时间   ?d 4_'y   
  B (75)budget 预算   _B2t|uQ  
  B (76)budget center 预算中心   UOyP6ej  
  B (77)budget cost allowance 预算成本折让   h!.(7qdd  
  B (78)budget manual 预算手册   ts ] +W!:  
  B (79)budget period 预算期间   QnqX/vnR  
  B (80)budgetary control 预算控制   KE_Ze\ P  
  B (81)budgeted capacity 预算生产能力   N{'k ]&  
  B (82)burden 制造费用   $[d}g  
  B (83)business center 经营中心   &nq[Vy0kO4  
  B (84)business entity 营业个体   @0G} Q  
  B (85)business unit 经营单位   Q]\x O/  
 B (86)buy-out management 管理性购买产权   pw,.*N3P  
  B (87)by-product 副产品 = o {`vv  
  C (88)called-up share capital 催缴股本   "3K0 wR5  
  C (89)capacity 生产能力   F~ :5/-zs  
  C (90)capacity ratios 生产能力比率   xnArYm  
  C (91)capital 资本   Z7 @#0;g{  
  C (92)capital assets pricing model资本资产计价模式   UCQL~  
  C (93)capital commitment 承诺资本   (L\tp> E-  
  C (94)capital employed 已运用的资本   OA8pao~H  
  C (95)capital expenditure 资本支出   R$\ieNb  
  C (96)capital expenditureauthorization 资本支出核准   +CACs7tV  
  C (97)capital expenditure control 资本支出控制   JO$0Z  
  C (98)capital expenditure proposal资本支出申请   V1+IqOXAIp  
  C (99)capital funding planning 资本基金筹集计划   L.5GX 29  
  C (100)capital gain 资本收益   = #`FXO1C  
  C (101)capital investment appraisal资本投资评估   Cs$g]&a  
  C (102)capital maintenance 资本保全   8n56rOW!  
  C (103)capital resource planning 资本资源计划   ~DSle 3  
  C (104)capital surplus 资本盈余   =<<\Uo  
  C (105)capital turnover 资本周转率   %V$^CWOy  
  C (106)card 记录卡   F>&8b^v bn  
  C (107)cash 现金   \"Np'$4eu  
  C (108)cash account 现金账户   OSBE5  
  C (109)cash book 现金账薄   + 7Z%N9  
  C (110)cash cow 金牛产品   hAY_dM  
  C (111)cash flow 现金流量   bY`k`3v  
  C (112)cash discounted 现金贴现   DP?gozm  
  C (113)cash flow budget 现金流量预算   U_:/>8})d  
  C (114)cash flow statement 现金流量表   _|F h^hq  
  C (115)cash ledger 现金分类账   =Vi+wH{xM  
  C (116)cash limit 现金限额   4)`{ L$  
  C (117)CCA 现时成本会计   qRr;&M &t_  
  C (118)center 中心   bv+PbK]iO  
  C (119)changeover time 变更时间   2Bx\nLf/ K  
  C (120)chartered entity 特许经济个体   @E}4LTB  
  C (121)cheque 支票   <fP|<>s$@1  
  C (122)cheque register 支票登记薄   =lzjMRX(?  
  C (123)coin analysis 零钱分类   %rf<YZ.\  
  C (124)classification 分类   7 `|- K  
  C (125)clock card 工时卡   6(eyUgnb  
  C (126)code 代码   m$U2|5un&  
  C (127)commitment accounting 承诺确认会计   p}h)WjC  
  C (128)common cost 共同成本   ?&[`=ZVn  
  C (129)company limited byguarantee 有限担保责任公司   GhX>YzD7  
C (130)company limited shares 股份有限公司   z+;+c$X  
  C (131)competitive position 竞争能力状况   Mq-;sPsFP  
  C (132)concept 概念   SlmgFk!r!  
  C (133)conglomerate 跨行业企业   1;>J9  
  C (134)consistency concept 一致性概念   o_{-X 1w  
  C (135)consolidated accounts 合并报表   JVN0];IL}  
  C (136)consolidation accounting 合并会计   l@':mX3xd  
  C (137)consortium 财团   "zv?qS  
  C (138)contingency plan 应急计划   _/hWzj=q  
  C (139)contingent liabilities 或有负债   B%[Yu3gBo  
  C (140)continuous operation 连续生产   H>2)R 7h  
  C (141)contra 抵消   <5=^s%H  
  C (142)contract cost 合同成本   caS5>wk`R  
  C (143)contract costing 合同成本计算   *M09Y'5]  
  C (144)contribution 贡献毛益   '};pu;GA7  
  C (145)contribution centre 贡献中心   }DoNp[`  
  C (146)contribution chart 贡献图   "1Vuf<?C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a8NL  
  C (148)contribution to salesration 贡献毛益对销售比率   )A,M T i  
  C (149)control 控制   H|5\c=  
  C (150)control account 控制帐户   d7A vx  
  C (151)control limits 控制限度   86oa>#opU  
  C (152)controllability concept 可控制概念   Rkgpa/te"  
  C (153)controllable cost 可控制成本   NU O9,  
  C (154)conversion cost 加工成本   yoQ}m/Cj  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Ubv<3syR'  
  C (156)corporate appraisal 公司评估   n{aD4&  
  C (157)corporate planning 公司计划   Tw 8$6KUW  
  C (158)corporate social reporting 公司社会报告   `StlG=TB8  
  C (159)corporation 股份公司   Kx7s d i  
  C (160)cost 成本   `bNY[Gv>)  
  C (161)cost account 成本帐户   RAPR-I;{  
  C (162)cost accounting 成本会计   T:dV[3  
  C (163)cost accounting manual 成本手册   HZKqGkE  
  C (164)cost accounts calendar 成本报表的日历时间   icH\(   
  C (165)cost adjustment 成本调整   F@UbUm2o  
  C (166)cost allocation 成本分配   M] 7#  
  C (167)cost apportionment 成本分摊   E {*d`n  
  C (168)cost attribution 成本归属   OF-$*  
  C (169)cost audit 成本审计   ?`8jn$W^  
  C (170)cost behaviour 成本性态   HW"@~-\  
  C (171)cost benefit analysis 成本效益分析   @#rF8;  
  C (172)cost center 成本中心   4J{6Wt";  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个