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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 &8\6%C  
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  1.audit   审计 8B! MgNKV  
  2.attestation   鉴证 ;&c9!LfP  
  3.credibility   可信赖程度 (h"-#q8$  
  4.audit of financial statements 财务报表审计 r(j:C%?}C  
  5.agreed-upon procedures 执行商定程序 AcP d(Pc  
  6.high levels of assurance 高水平保证 >npTUOGL=n  
  7.compilation 编制 X6<Ds'I  
  8.reliability 可靠性 <P~pn!F}  
  9.relevance 相关性 9CG&MvF c  
  10.professional skepticism 职业谨慎 8'qq!WR~  
  11.objectivity 客观性 ^u(-v/D9  
  12. professional competence 专业胜任能力 uA 4x xY  
  13.Senior/CPA-in-charge 项目经理 R =kXf/y  
  14.audit engagement letter 业务约定书 \AeM=K6q+D  
  15.recurring audit 连续审计 ?t)Mt]("  
  16.the client 委托人 FQBE1h@k0u  
  17.change CPA 更换注册会计 s}qtM.^W  
  18.the existing CPA 现任注册会计师 T*z*x=<5  
  19.the successor CPA 后任注册会计师 dWTc3@xd  
  20.the preceding CPA前任注册会计师 m$bYx~K  
  21.issue the audit report 出具审计报告 +;T\:'CU  
  22.expert 专家 hx!:F"#  
  23.the board of directors 董事会 ra;:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <!=:{&d%  
  25.assess material misstatement risks评估重大错报风险 /Z~5bb (  
  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 O1Ynl` }  
  27.a general knowledge of —— 初步了解―――的情况 +2+|zXmT  
  28.a more knowledge of—— 进一步了解的情况 T]x]hQ  
  29.the prior year‘s working papers 以前年度工作底稿 <ivq}(%72  
  30.minutes of meeting 会议纪要 c HC1l  
  31.business risks 经营风险 Y0yu,   
  32.appropriateness 适当性 W2 {4s 1  
  33.accounting estimate 会计估计 ivg W[]  
  34.management representations 管理层声明  {b|V;/  
  35.going concern assumption 持续经营假设 .=N?;i  
  36.audit plan 审计计划 Vkf c&+  
  37.significant audit areas 重点审计领域 T 9FGuit9  
  38.error 错误 cJ\ 1ndBH  
  39.fraud舞弊 (y s<{Y-;  
  40.modified or additional procedures 修改或追加审计程序 / hg)=p  
  41.misappropriation of assets 侵占资产 iD.p KG  
  42.transactions without substance 虚假交易 (&-I-#i  
  43.unusual pressures 异常压力 D+u\ORj  
  44.the suspected noncompliance 涉嫌存在违法行为 j-d542"  
  45.materialiy 重要性 NIAji3  
  46.exceed the materiality level 超过重要性水平 d*x&Uh[K  
  47.approach the materiality level 接近重要性水平 =om<*\vsO  
  48.an acceptably low level 可接受水平 9a#Y D;-p  
  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 :Wihb#TO)  
  50.misstatements or omissions 错报或漏报 0ybMI+*  
  51.aggregate 总计 ~7gFddi=i  
  52.subsequent events 期后事项 !yvw5As%  
  53.adjust the financial statements 调整财务报表 P6")OWd  
  54.perform additional audit procedures 实施追加的审计程序 drvz [ 9;  
  55.audit risk 审计风险 GL _hRu  
  56.detection risk 检查风险 Wo  Z@  
  57.inappropriate audit opinion 不适当的审计意见 {11 3B)  
  58.material misstatement 重大的错报 `_sKR,LhB  
  59.tolerable misstatement 可容忍错报 F-XMy>9  
  60.the acceptable level of detection risk 可接受的检查风险 Wj8WT)cB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 n\< uT1n  
  62.simall business 小规模企业 Z 5g*'  
  63.accounting system 会计系统 3e>U(ES  
  64.test of control 控制测试 1)5/a5  
  65.walk-through test 穿行测试 k(xB%>ns  
  66.communication 沟通 Kpkpr`:)]  
  67.flow chart 流程图 3lbGG42:  
  68.reperformance of internal control 重新执行 MAp#1+k  
  69.audit evidence 审计证据 %jJIR88  
  70.substantive procedures 实质性程序 _C=01 %/  
  71.assertions 认定 ^x Z=";eq  
  72.esistence 存在 :;;k+Sw3  
  73.occurrence 发生  c& $[a%s  
  74.completeness 完整性 *uSlp_;kB  
  75.rights and obligations 权利和义务 `QZKW  
  76.valuation and allocation 计价和分摊 WpOH1[ 8v  
  77.cutoff 截止 (:^YfG~e  
  78.accuracy 准确性 Y5y7ONcn  
  79.classification 分类 l GJN;G7  
  80.inspection 检查 >`|Wg@_  
  81.supervision of counting 监盘 W.59Al'  
  82.observation 观察 G5lBCm   
  83.confirmation 函证 |"[;0)dw^  
  84.computation 计算 ] K+8f-  
  85.analytical procedures 分析程序 nkz<t   
  86.vouch 核对 %.wx]:o  
  87.trace 追查 W)^%/lAh  
  88.audit sampling 审计抽样 );?tGX  
  89.error 误差 ^)o]hE|  
  90.expected error 预期误差 A8k $.E  
  91.population 总体 &XW ~l>!+  
  92.sampling risk 抽样风险 WR u/7$8  
  93.non- sampling risk 非抽样风险 ]bbP_n8  
  94.sampling unit 抽样单位 'UTMEN&  
  95.statistical sampling 统计抽样 VF+g+~  
  96.tolerable error 可容忍误差 qiq=v)  
  97.the risk of under reliance 信赖不足风险 i ~)V>x  
  98.the risk of over reliance 信赖过度风险 p}JGx^X ~  
  99.the risk of incorrect rejection 误拒风险 [x- 9m\ h  
  100. the risk of incorrect acceptance 误受风险 UR(i_T&w  
  101.working trial balance 试算平衡表 aiZZz1C   
  102.index and cross-referencing 索引和交叉索引 1r5Z$3t\  
  103.cash receipt 现金收入 (!?% "e  
  104.cash disbursement 现金支出 0X$2~jV>  
  105.bank statement 银行对账单 6B Hd c  
  106.bank reconciliation 银行存款余额调节表 5k?xBk=<  
  107.balance sheet date 资产负债表日 Nfv` )n@  
  108.net realizable value 可变现净值 1(Z+n,Hh  
  109.storeroom 仓库 9ph>4u(R  
  110.sale invoice 销售发票 @LY[kt6o  
  111.price list 价目表 2IP<6l8N  
  112.positive confirmation request 积极式询证函 , zdK%V}  
  113.negative confirmation request 消极式询证函 m|;gl|dTB  
  114.purchase requisition 请购单 %s;5  
  115.receiving report 验收报告 +Y2D @K?)  
  116.gross margin 毛利 >"z`))9  
  117.manufacturing overhead 制造费用 ?kRx;S+  
  118.material requisition 领料单 ~mZ[@ Z  
  119.inventory-taking 存货盘点 IsVR4t]  
  120.bond certificate 债券 o=PW)37>  
  121.stock certificate 股票 'j?H >'t{  
  122.audit report 审计报告 f3s4aARP  
  123.entity 被审计单位 !Q,Dzv"7  
  124.addressee of the audit report 审计报告的收件人 7mn&w$MS4:  
  125.unqualified opinion 无保留意见 fJ=(oF=  
  126.qualified opinion 保留意见 I|2dV9y  
  127.disclaimer of opinion 无法表示意见 $7-S\sDr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Hq&MePl[  
  A (2)absorbed overhead 已吸收制造费用 hpq\  
  A (3)absorption costing 吸收成本计算 A;e"_$yt8  
  A (4)account 账户,报表   bxWzm|  
  A (5)accounting postulate 会计假设   +i }uRO  
  A (6)accounting series release 会计公告文件   ZTj!ti;5  
  A (7)accounting valuation 会计计价   {bC(>k|CQ  
  A (8)account sale 承销清单 twt 's,dO  
  A (9)accountability concept 经营责任概念   :bCswgd[  
  A (10)accountancy 会计职业   M5x MTP-  
  A (11)accountant 会计师   6KE64: \;  
  A (12)accounting 会计   KI].T+I  
  A (13)agency cost 代理成本   z~i>GN_  
  A (14)accounting bases 会计基础   cV7a, *  
  A (15)accounting manual 会计手册   {$7vd  
  A (16)accounting period 会计期间   A'D2uV  
  A (17)accounting policies 会计方针   U.=TjCW  
  A (18)accounting rate of return 会计报酬率   H> n;[  
  A (19)accounting reference date 会计参照日   !<F5W <V  
  A (20)accounting reference period 会计参照期间   4tvZJS hV  
  A (21)accrual concept 应计概念   S2 P9C"  
  A (22)accrual expenses 应计费用   Yf1%7+V35  
  A (23)acid test ration 速动比率(酸性测试比率)   9)n3f^,Oj*  
  A (24)acquisition 购置   '$4&q629d  
  A (25)acquisition accounting 收购会计   B->oTC`5  
  A (26)activity based accounting 作业基础成本计算   ?5EMDawt  
  A (27)adjusting events 调整事项   X@/wsW(kM\  
  A (28)administrative expenses 行政管理费   M"Z/E>ne  
  A (29)advice note 发货通知   tItI^]w2s  
  A (30)amortization 摊销   +S1h~@c:B  
  A (31)analytical review 分析性检查   V<U9Pj^?^  
  A (32)annual equivalent cost 年度等量成本法   MRHRa  
  A (33)annual report and accounts 年度报告和报表   Z4{N|h?  
  A (34)appraisal cost 检验成本   n:}'f- :T  
  A (35)appropriation account 盈余分配账户   0}e&ONDQ  
  A (36)articles of association 公司章程细则   $dKo}  
  A (37)assets 资产   ,o0[^-b<  
  A (38)assets cover 资产保障   sqj8I"<`  
  A (39)asset value per share 每股资产价值   @mcP-  
  A (40)associated company 联营公司   0OnqKgf  
  A (41)attainable standard 可达标准   n8q%>.i7  
}{[p<pU$C  
 A (42)attributable profit 可归属利润   3qDuF  
  A (43)audit 审计   dd@ D s  
  A (44)audit report 审计报告   KPZqPtb;  
  A (45)auditing standards 审计准则   qg*xdefQ%  
  A (46)authorized share capital 额定股本   1R]h >'  
  A (47)available hours 可用小时   }!WuJz"  
  A (48)avoidable costs 可避免成本 X1Kze  
  B (49)back-to-back loan 易币贷款   ;9)=~)  
  B (50)backflush accounting 倒退成本计算    \Awqr:A&  
  B (51)bad debts 坏帐   u~Y+YzCxV  
  B (52)bad debts ratio 坏帐比率   bV*q~ @xh  
  B (53)bank charges 银行手续费   mE9ytFH\k  
  B (54)bank overdraft 银行透支   oP:OurX8V  
  B (55)bank reconciliation 银行存款调节表   C2L=i3R  
  B (56)bank statement 银行对账单   8vj]S5  
  B (57)bankruptcy 破产   V|4k=_-  
  B (58)basis of apportionment 分摊基础   FX ~pjM  
  B (59)batch 批量   wFJ*2W:  
  B (60)batch costing 分批成本计算   Gd|jE  
  B (61)beta factor B(市场)风险因素   `Tr !Gj_  
  B (62)bill 账单   <}%gZ:Z6g  
  B (63)bill of exchange 汇票   Tq%##  
  B (64)bill of landing 提单   G.^^zmsM`  
  B (65)bill of materials 用料预计单   ~S0T+4$  
  B (66)bill payable 应付票据   vs*@)'n0}  
  B (67)bill receivable 应收票据   3IoN.  
  B (68)bin card 存货记录卡   h 3p~\%^  
  B (69)bonus 红利   !6J+#  
  B (70)book-keeping 薄记   * [b~2  
  B (71)Boston classification 波士顿分类   hM8FN  
  B (72)breakeven chart 保本图   z~jk_|?|?  
  B (73)breakeven point 保本点   TezwcFqH  
  B (74)breaking-down time 复位时间   Emv9l~mIu  
  B (75)budget 预算   mvyOw M  
  B (76)budget center 预算中心   I$f'BAw  
  B (77)budget cost allowance 预算成本折让   ?cD_\~  
  B (78)budget manual 预算手册   $-n_$jLY  
  B (79)budget period 预算期间   n%{oFTLCo  
  B (80)budgetary control 预算控制   Gx(%AB~9$  
  B (81)budgeted capacity 预算生产能力   KwxJ{$|xH  
  B (82)burden 制造费用   wR9gx-bE 4  
  B (83)business center 经营中心   x' 3kHw  
  B (84)business entity 营业个体   3e|,Z'4}4  
  B (85)business unit 经营单位   :(4];Va  
 B (86)buy-out management 管理性购买产权   eGI&4JgJ.  
  B (87)by-product 副产品 ^!K 8nW{*  
  C (88)called-up share capital 催缴股本   l^v,X%{Iz  
  C (89)capacity 生产能力   02po;  
  C (90)capacity ratios 生产能力比率   1tH#QZIT  
  C (91)capital 资本   9|>5;Ej  
  C (92)capital assets pricing model资本资产计价模式   Kxsj_^&|i  
  C (93)capital commitment 承诺资本   >yr3C  
  C (94)capital employed 已运用的资本   N 0(($8G  
  C (95)capital expenditure 资本支出   <-!' V,c  
  C (96)capital expenditureauthorization 资本支出核准   U,,rB(  
  C (97)capital expenditure control 资本支出控制   A~'p~ @L  
  C (98)capital expenditure proposal资本支出申请   s1zkkLw`*  
  C (99)capital funding planning 资本基金筹集计划   dg;E,'e_ p  
  C (100)capital gain 资本收益   qjIcRue'"  
  C (101)capital investment appraisal资本投资评估   vtTXs]>  
  C (102)capital maintenance 资本保全   Cx8  H  
  C (103)capital resource planning 资本资源计划   ypY7uYO^"  
  C (104)capital surplus 资本盈余   Xgo`XsA  
  C (105)capital turnover 资本周转率   7 '7a`-W  
  C (106)card 记录卡   Cta!"=\  
  C (107)cash 现金   PML84*K -  
  C (108)cash account 现金账户   2Zi&=Zj"  
  C (109)cash book 现金账薄   Y67i\U>?  
  C (110)cash cow 金牛产品   g)iw.M2  
  C (111)cash flow 现金流量   15!b]':  
  C (112)cash discounted 现金贴现   4\2~wSr  
  C (113)cash flow budget 现金流量预算   2Zw]Uu`sb  
  C (114)cash flow statement 现金流量表   ~;nW+S$o  
  C (115)cash ledger 现金分类账   ,+RoJwi m  
  C (116)cash limit 现金限额   ,CnUQx0  
  C (117)CCA 现时成本会计   |( R[5q  
  C (118)center 中心   W7 9.,#  
  C (119)changeover time 变更时间   G I#TMFz3  
  C (120)chartered entity 特许经济个体   9!Vp-bo  
  C (121)cheque 支票   v5`Odbc=w  
  C (122)cheque register 支票登记薄   8?k.4{?  
  C (123)coin analysis 零钱分类   hFt~7R  
  C (124)classification 分类   XO J@-^BX  
  C (125)clock card 工时卡   "C [uz&  
  C (126)code 代码   >Y&o2zJy  
  C (127)commitment accounting 承诺确认会计   SP5t=#M6  
  C (128)common cost 共同成本   p2o6 6t  
  C (129)company limited byguarantee 有限担保责任公司   O}"fhMk  
C (130)company limited shares 股份有限公司   vX}mwK8  
  C (131)competitive position 竞争能力状况   lV2MRxI  
  C (132)concept 概念   tqK}KL  
  C (133)conglomerate 跨行业企业   |} K7Q  
  C (134)consistency concept 一致性概念   v:@ud,d<  
  C (135)consolidated accounts 合并报表   nB86oQ/S  
  C (136)consolidation accounting 合并会计   " qrL:,   
  C (137)consortium 财团   ki|w?0s  
  C (138)contingency plan 应急计划   "_/5{Nc$  
  C (139)contingent liabilities 或有负债   Jl,\^)DSw  
  C (140)continuous operation 连续生产   =DXvt5G  
  C (141)contra 抵消   [0hZg  
  C (142)contract cost 合同成本   Q@#Gm9m  
  C (143)contract costing 合同成本计算   Q mn'G4#@E  
  C (144)contribution 贡献毛益   CI,xp  
  C (145)contribution centre 贡献中心   }sS1 p6z  
  C (146)contribution chart 贡献图   JZrUl^8E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   MFLw^10(T  
  C (148)contribution to salesration 贡献毛益对销售比率   `pd1'5Hm  
  C (149)control 控制   9 TW  
  C (150)control account 控制帐户   %uhhQ<zs%  
  C (151)control limits 控制限度   &M^FA=J\  
  C (152)controllability concept 可控制概念   EAjo>GLI  
  C (153)controllable cost 可控制成本   "Q<* H<e  
  C (154)conversion cost 加工成本   ecy41y'~:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S~ 3|  
  C (156)corporate appraisal 公司评估   ,@*`2I>`  
  C (157)corporate planning 公司计划   Gu9x4p  
  C (158)corporate social reporting 公司社会报告   N\ dr_   
  C (159)corporation 股份公司   U9p^?\-=  
  C (160)cost 成本   .:#6dG\0z  
  C (161)cost account 成本帐户   9CTvG zkw  
  C (162)cost accounting 成本会计   \:wLUGFl 5  
  C (163)cost accounting manual 成本手册   6 _\j_$  
  C (164)cost accounts calendar 成本报表的日历时间   ~j2=hkS  
  C (165)cost adjustment 成本调整   n;Etn!4M  
  C (166)cost allocation 成本分配   |1(9_=i'  
  C (167)cost apportionment 成本分摊   Gk5SG_o  
  C (168)cost attribution 成本归属   )z?Kq0  
  C (169)cost audit 成本审计   `+0)dTA(g$  
  C (170)cost behaviour 成本性态   15FGlO<<  
  C (171)cost benefit analysis 成本效益分析   7oI^shk  
  C (172)cost center 成本中心   Aw *:5I[  
  C (173)cost driver 成本动因
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