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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
22<0DhJ  
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注会《审计》英语常用词汇 @''GPL@  
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  1.audit   审计 5G0 $  
  2.attestation   鉴证 TvNY:m6.%  
  3.credibility   可信赖程度 =K&\E2kA4  
  4.audit of financial statements 财务报表审计 A`}yBSb  
  5.agreed-upon procedures 执行商定程序 mDGn:oRj  
  6.high levels of assurance 高水平保证 KV|}#<dD  
  7.compilation 编制 y~ G.V,0  
  8.reliability 可靠性 ]%uZ\Q;9p  
  9.relevance 相关性 MRr</o  
  10.professional skepticism 职业谨慎 ;U: {/  
  11.objectivity 客观性 }pkj:NT  
  12. professional competence 专业胜任能力 )5%C3/Dl!  
  13.Senior/CPA-in-charge 项目经理 ]J9cVp  
  14.audit engagement letter 业务约定书 zJM S=r  
  15.recurring audit 连续审计 Ov-b:l H  
  16.the client 委托人 /sR%]q |L  
  17.change CPA 更换注册会计 .t&R>9cZ^  
  18.the existing CPA 现任注册会计师 5!C_X5M  
  19.the successor CPA 后任注册会计师 E@a3~a  
  20.the preceding CPA前任注册会计师 obK*rdg ,  
  21.issue the audit report 出具审计报告 <]C$xp<2  
  22.expert 专家 .yT8NTu~0j  
  23.the board of directors 董事会 d_S*#/k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w|mb4AyL{?  
  25.assess material misstatement risks评估重大错报风险 <?D[9Mk$  
  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 "oI])r  
  27.a general knowledge of —— 初步了解―――的情况 iDl;!b&V.  
  28.a more knowledge of—— 进一步了解的情况 C=uZ1xg*,  
  29.the prior year‘s working papers 以前年度工作底稿 e& ANp0|W  
  30.minutes of meeting 会议纪要 <)g8y A  
  31.business risks 经营风险 ?::NO Dg  
  32.appropriateness 适当性 Ae^X35  
  33.accounting estimate 会计估计 q;5 i4|  
  34.management representations 管理层声明 41#w |L \  
  35.going concern assumption 持续经营假设 C ]Si|D  
  36.audit plan 审计计划 #{r#;+  
  37.significant audit areas 重点审计领域 k^$+n_   
  38.error 错误 =k3!RW'  
  39.fraud舞弊 " +KJop  
  40.modified or additional procedures 修改或追加审计程序 Mcw4!{l`  
  41.misappropriation of assets 侵占资产 6#}93Dgv4  
  42.transactions without substance 虚假交易 U%7i=Z{^Ks  
  43.unusual pressures 异常压力 *O :r7_ Y0  
  44.the suspected noncompliance 涉嫌存在违法行为 1\RGM<q$f  
  45.materialiy 重要性 MyJ4><oG  
  46.exceed the materiality level 超过重要性水平 WWwUwUi  
  47.approach the materiality level 接近重要性水平 0.r4f'vk  
  48.an acceptably low level 可接受水平 z eP}tzQO  
  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<B4 L  
  50.misstatements or omissions 错报或漏报 G{aT2c  
  51.aggregate 总计 oMcK`%ydm  
  52.subsequent events 期后事项 bG&"9b_c  
  53.adjust the financial statements 调整财务报表 rI5F oh6  
  54.perform additional audit procedures 实施追加的审计程序 U(&oj e  
  55.audit risk 审计风险 bf_I9Z3m  
  56.detection risk 检查风险 <1w/hy&mWN  
  57.inappropriate audit opinion 不适当的审计意见 -]C c  
  58.material misstatement 重大的错报 =1h9rlFj"D  
  59.tolerable misstatement 可容忍错报 {qKxz9.y  
  60.the acceptable level of detection risk 可接受的检查风险 |6J ?8y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 HQ9f ,<  
  62.simall business 小规模企业 GZ!| }$ 8  
  63.accounting system 会计系统 ?3z-_8#  
  64.test of control 控制测试 y`e4;*1  
  65.walk-through test 穿行测试 *IlaM'[*  
  66.communication 沟通 @vgG1w  
  67.flow chart 流程图 Gy1xG.yM~  
  68.reperformance of internal control 重新执行 ^/wfXm  
  69.audit evidence 审计证据 8pM >Co!  
  70.substantive procedures 实质性程序 "`}~~.q  
  71.assertions 认定 r%wA&FQ8U  
  72.esistence 存在 d "BW/%m|g  
  73.occurrence 发生 nM=e]qH  
  74.completeness 完整性 M"q[p  
  75.rights and obligations 权利和义务 k .h`Cji@  
  76.valuation and allocation 计价和分摊 8pLBt:  
  77.cutoff 截止 ->-*]-fv[L  
  78.accuracy 准确性 B;Nl~Y|\  
  79.classification 分类 %v5R#14[n  
  80.inspection 检查 '"pd  
  81.supervision of counting 监盘 fkfZ>D^1  
  82.observation 观察 P7r'ffA  
  83.confirmation 函证 kI*(V [i  
  84.computation 计算 | sqZ$Mu  
  85.analytical procedures 分析程序 )g| BMmB  
  86.vouch 核对 ,F+B Wot4  
  87.trace 追查 9L%I<5i  
  88.audit sampling 审计抽样 Hx^!:kxk  
  89.error 误差 <j}lp-  
  90.expected error 预期误差 >Sk[vI0Y  
  91.population 总体 n9LGP2#!  
  92.sampling risk 抽样风险 XA0 (f*  
  93.non- sampling risk 非抽样风险 "re-@Baw  
  94.sampling unit 抽样单位 ^s7,_!.Pq  
  95.statistical sampling 统计抽样 z `8cOK-  
  96.tolerable error 可容忍误差 @$Qof1j'%  
  97.the risk of under reliance 信赖不足风险 ydl jw  
  98.the risk of over reliance 信赖过度风险 [{[N(g&d  
  99.the risk of incorrect rejection 误拒风险 W:&R~R  
  100. the risk of incorrect acceptance 误受风险 lw8"'0  
  101.working trial balance 试算平衡表  hRaf#  
  102.index and cross-referencing 索引和交叉索引 nR \'[~+  
  103.cash receipt 现金收入 qg z*'_S  
  104.cash disbursement 现金支出 J}spiVM  
  105.bank statement 银行对账单 ;SwC&.I  
  106.bank reconciliation 银行存款余额调节表  u'Q?T7  
  107.balance sheet date 资产负债表日 OL59e % X  
  108.net realizable value 可变现净值 @z6!a  
  109.storeroom 仓库 ske@uzAz  
  110.sale invoice 销售发票 ]7sx;KFv  
  111.price list 价目表 $X`y%*<<v  
  112.positive confirmation request 积极式询证函 &znH!AQ0  
  113.negative confirmation request 消极式询证函 R U"/2i  
  114.purchase requisition 请购单 .W\ve>;  
  115.receiving report 验收报告 BJjx|VA+  
  116.gross margin 毛利 Ob+9W  
  117.manufacturing overhead 制造费用 [um&X=1V8  
  118.material requisition 领料单 F SMj  
  119.inventory-taking 存货盘点 ~yJ4qp-  
  120.bond certificate 债券 zbw7U'jk  
  121.stock certificate 股票 huFz97?y(  
  122.audit report 审计报告 D  _X8-  
  123.entity 被审计单位 3EFD%9n  
  124.addressee of the audit report 审计报告的收件人 r >{G`de4  
  125.unqualified opinion 无保留意见 `ue[q!Qq  
  126.qualified opinion 保留意见 yFIy`9R  
  127.disclaimer of opinion 无法表示意见 Z%o7f6P0IX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   2F_ R/{D  
  A (2)absorbed overhead 已吸收制造费用 e&Y0}oY  
  A (3)absorption costing 吸收成本计算 Pd=,$UQp  
  A (4)account 账户,报表   l?N`{ ,1^  
  A (5)accounting postulate 会计假设   ucYkxi`x  
  A (6)accounting series release 会计公告文件   6o3T;h  
  A (7)accounting valuation 会计计价   Id8wS!W`7  
  A (8)account sale 承销清单 ,+/zH'U}  
  A (9)accountability concept 经营责任概念   GrEs1M1]*  
  A (10)accountancy 会计职业   kka"C]!  
  A (11)accountant 会计师   :1fagaPg  
  A (12)accounting 会计   M.%shrJ/  
  A (13)agency cost 代理成本   PB'0?b}fab  
  A (14)accounting bases 会计基础   *DeTqO65  
  A (15)accounting manual 会计手册   oVkq2  
  A (16)accounting period 会计期间   0`hwmDiB"  
  A (17)accounting policies 会计方针   O;XG^s@5  
  A (18)accounting rate of return 会计报酬率   9V!-ZG  
  A (19)accounting reference date 会计参照日   S0w> hr  
  A (20)accounting reference period 会计参照期间   'UwI*EW2S  
  A (21)accrual concept 应计概念   ^tAO_~4  
  A (22)accrual expenses 应计费用   z MdC  
  A (23)acid test ration 速动比率(酸性测试比率)   SBKeb|H8  
  A (24)acquisition 购置   D!> d0k,Y  
  A (25)acquisition accounting 收购会计   v#w_eqg  
  A (26)activity based accounting 作业基础成本计算   =v-2@=NJ`K  
  A (27)adjusting events 调整事项   *_hLD5K!  
  A (28)administrative expenses 行政管理费   hq_~^/v\  
  A (29)advice note 发货通知   4I~i)EKy6  
  A (30)amortization 摊销   83;IyvbL  
  A (31)analytical review 分析性检查   gp  
  A (32)annual equivalent cost 年度等量成本法   $3 8gs{+  
  A (33)annual report and accounts 年度报告和报表   m@qqVRn#)  
  A (34)appraisal cost 检验成本   x !{   
  A (35)appropriation account 盈余分配账户   +cg {[f,J;  
  A (36)articles of association 公司章程细则   R9dP,<2  
  A (37)assets 资产   D!FaEN  
  A (38)assets cover 资产保障   `| 9Ku  
  A (39)asset value per share 每股资产价值   1M5 -pZ[D  
  A (40)associated company 联营公司    WR.x&m>  
  A (41)attainable standard 可达标准   qc8Ta"  
pG yRX_;  
 A (42)attributable profit 可归属利润   3B9nP._  
  A (43)audit 审计   *Z kss   
  A (44)audit report 审计报告   UmP'L!  
  A (45)auditing standards 审计准则   F-0Ud V  
  A (46)authorized share capital 额定股本   `F1dyf!p<  
  A (47)available hours 可用小时   Aka^e\Y@6*  
  A (48)avoidable costs 可避免成本 mvTb~)  
  B (49)back-to-back loan 易币贷款   ,seFkG@1  
  B (50)backflush accounting 倒退成本计算   MV936  
  B (51)bad debts 坏帐   jXIEp01  
  B (52)bad debts ratio 坏帐比率   W cGXp$M  
  B (53)bank charges 银行手续费   n6f3H\/P&  
  B (54)bank overdraft 银行透支   -J$g(sikt  
  B (55)bank reconciliation 银行存款调节表   Eb@MfL  
  B (56)bank statement 银行对账单   kV)' a  
  B (57)bankruptcy 破产   :m `/Q_y"  
  B (58)basis of apportionment 分摊基础   981!2*  
  B (59)batch 批量   )SiY(8y  
  B (60)batch costing 分批成本计算   km>o7V&4G  
  B (61)beta factor B(市场)风险因素   ~77 5soN  
  B (62)bill 账单   0n5UKtB  
  B (63)bill of exchange 汇票   b=LF%P  
  B (64)bill of landing 提单   vjTwv+B"  
  B (65)bill of materials 用料预计单   6E+=Xi  
  B (66)bill payable 应付票据   &5q{viI  
  B (67)bill receivable 应收票据   \Hum}0[  
  B (68)bin card 存货记录卡   <-)9>c:k  
  B (69)bonus 红利   q|{tQJfYg  
  B (70)book-keeping 薄记   u%opY<h  
  B (71)Boston classification 波士顿分类   |~NeB"l{  
  B (72)breakeven chart 保本图   R<g=\XO'y  
  B (73)breakeven point 保本点   < l[` "0  
  B (74)breaking-down time 复位时间   )BLmoJ Of  
  B (75)budget 预算   *Q/E~4AW|t  
  B (76)budget center 预算中心   lIq~~cv)  
  B (77)budget cost allowance 预算成本折让   r<(kLpOH%  
  B (78)budget manual 预算手册   N1? iiv  
  B (79)budget period 预算期间   T Nci.']  
  B (80)budgetary control 预算控制   faVS2TN4  
  B (81)budgeted capacity 预算生产能力   ZjD2u 8e  
  B (82)burden 制造费用   ^<9)"9)m_  
  B (83)business center 经营中心   MVAc8dS  
  B (84)business entity 营业个体   M(S{1|,V  
  B (85)business unit 经营单位   Oxn'bh6 R0  
 B (86)buy-out management 管理性购买产权   P1QB`&8F  
  B (87)by-product 副产品 liG~y|  
  C (88)called-up share capital 催缴股本   tJ>d4A;8 x  
  C (89)capacity 生产能力   '%Dg{ zL  
  C (90)capacity ratios 生产能力比率   WguV{#=H  
  C (91)capital 资本   &ps6s.K  
  C (92)capital assets pricing model资本资产计价模式   oZvG3_H4.  
  C (93)capital commitment 承诺资本   YPQCOG  
  C (94)capital employed 已运用的资本   s=jO; K$  
  C (95)capital expenditure 资本支出   \[E-:  
  C (96)capital expenditureauthorization 资本支出核准   ~y%7w5%Un  
  C (97)capital expenditure control 资本支出控制   JW Sq"N  
  C (98)capital expenditure proposal资本支出申请   K!b>TICa:  
  C (99)capital funding planning 资本基金筹集计划   !L$oAqW  
  C (100)capital gain 资本收益   ]Hj`2\KD.d  
  C (101)capital investment appraisal资本投资评估   0C7"3l  
  C (102)capital maintenance 资本保全   -AeHY'T  
  C (103)capital resource planning 资本资源计划   "b;k.Fx  
  C (104)capital surplus 资本盈余   "2K|#,%N  
  C (105)capital turnover 资本周转率   5oa]dco  
  C (106)card 记录卡   Z{16S=0  
  C (107)cash 现金   %>]#vQ|  
  C (108)cash account 现金账户   % NwoU%q  
  C (109)cash book 现金账薄   :O#gJob-%s  
  C (110)cash cow 金牛产品   nTQ (JDf  
  C (111)cash flow 现金流量   ,,2_/u\"/i  
  C (112)cash discounted 现金贴现   %,E7vYjT%  
  C (113)cash flow budget 现金流量预算   u"joCZ7`kG  
  C (114)cash flow statement 现金流量表   >hesxC!  
  C (115)cash ledger 现金分类账   3?6Ber y=  
  C (116)cash limit 现金限额   2X +7b M  
  C (117)CCA 现时成本会计   EkV!hqs*  
  C (118)center 中心   7dx4~dF  
  C (119)changeover time 变更时间   Jz2 q\42q  
  C (120)chartered entity 特许经济个体   {kv4g\a;  
  C (121)cheque 支票   /3;=xZq  
  C (122)cheque register 支票登记薄   5[hlg(eb  
  C (123)coin analysis 零钱分类   {.%0@{Y  
  C (124)classification 分类   J2x$uO{Bn  
  C (125)clock card 工时卡   zkvH=wL  
  C (126)code 代码   &A#90xzF  
  C (127)commitment accounting 承诺确认会计   l9,w> ]s  
  C (128)common cost 共同成本   LDSbd,GF  
  C (129)company limited byguarantee 有限担保责任公司   s UvKA0  
C (130)company limited shares 股份有限公司    K oL%}u&  
  C (131)competitive position 竞争能力状况   7{8)ykBU^  
  C (132)concept 概念   5"]aZMua  
  C (133)conglomerate 跨行业企业   |Yg}WHm  
  C (134)consistency concept 一致性概念   KN|'|2/|  
  C (135)consolidated accounts 合并报表   U@MOvW)  
  C (136)consolidation accounting 合并会计   7YSuB9{M  
  C (137)consortium 财团   (rMTW+,  
  C (138)contingency plan 应急计划   LIc*tsl  
  C (139)contingent liabilities 或有负债   @)8NI[=6O  
  C (140)continuous operation 连续生产   W>UjUq);  
  C (141)contra 抵消   8~rT  
  C (142)contract cost 合同成本   ;%lJD"yF  
  C (143)contract costing 合同成本计算   mRNHq3  
  C (144)contribution 贡献毛益   -1dIZy  
  C (145)contribution centre 贡献中心   [) B@  
  C (146)contribution chart 贡献图   UeC 81*XZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6YB-}>?  
  C (148)contribution to salesration 贡献毛益对销售比率   4_Tb)?L+:  
  C (149)control 控制   Gf!t< =T   
  C (150)control account 控制帐户   thR|h+B  
  C (151)control limits 控制限度   " 4k"U1  
  C (152)controllability concept 可控制概念   R#r h  
  C (153)controllable cost 可控制成本   yRSy(/L^+  
  C (154)conversion cost 加工成本   15RI(BN   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~ly`u  
  C (156)corporate appraisal 公司评估   |2tSUOZ  
  C (157)corporate planning 公司计划   * , |)~$=>  
  C (158)corporate social reporting 公司社会报告   w`2 _6[,9  
  C (159)corporation 股份公司   i@sCMCu6  
  C (160)cost 成本   |v,}%UN2  
  C (161)cost account 成本帐户   vWZ>Hf]`L  
  C (162)cost accounting 成本会计   pU[a[  
  C (163)cost accounting manual 成本手册   n C\(+K1%  
  C (164)cost accounts calendar 成本报表的日历时间   dpl"}+  
  C (165)cost adjustment 成本调整   Z%(Df3~gmm  
  C (166)cost allocation 成本分配   U!3uaz'  
  C (167)cost apportionment 成本分摊   n/,rn>k7:  
  C (168)cost attribution 成本归属   Ss*Lg K_  
  C (169)cost audit 成本审计   i&? 78+:  
  C (170)cost behaviour 成本性态   _&6juBb  
  C (171)cost benefit analysis 成本效益分析   U<#$w{d:  
  C (172)cost center 成本中心   -sruxF  
  C (173)cost driver 成本动因
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