论坛风格切换切换到宽版
  • 1957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
uV]ULm#,i  
Z(Q2Ue;}&  
注会《审计》英语常用词汇 K"{HseN{  
}e{ qW  
]~c+ 'E`  
  1.audit   审计 {aj/HFLNY  
  2.attestation   鉴证 z&+ zl6  
  3.credibility   可信赖程度 f7<pEGb  
  4.audit of financial statements 财务报表审计 "{BqtU* .  
  5.agreed-upon procedures 执行商定程序 t#~?{i@m  
  6.high levels of assurance 高水平保证 #hxyOq,  
  7.compilation 编制 $H2GbZ-I  
  8.reliability 可靠性 4%ZM:/  
  9.relevance 相关性 r%=[},JQ  
  10.professional skepticism 职业谨慎 O!R"v'  
  11.objectivity 客观性 ')#,X^   
  12. professional competence 专业胜任能力 6rDfQ`f\p  
  13.Senior/CPA-in-charge 项目经理 /iM$Tb5  
  14.audit engagement letter 业务约定书 :Jxh2  
  15.recurring audit 连续审计 Z=$  T1|  
  16.the client 委托人 :jem~6i  
  17.change CPA 更换注册会计 |X(2Zv^O  
  18.the existing CPA 现任注册会计师 @h? crJ6$  
  19.the successor CPA 后任注册会计师 J !#Zi#8sF  
  20.the preceding CPA前任注册会计师 ) ly ^Ox  
  21.issue the audit report 出具审计报告 UQ8bN I7  
  22.expert 专家 +]!lS7nsW  
  23.the board of directors 董事会 Q GPw2Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 fEnQE EU~P  
  25.assess material misstatement risks评估重大错报风险 f}fsoDoQ=  
  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 s: |M].  
  27.a general knowledge of —— 初步了解―――的情况 3fkk [U  
  28.a more knowledge of—— 进一步了解的情况 ^PqF<d6  
  29.the prior year‘s working papers 以前年度工作底稿 `rFAZcEj%  
  30.minutes of meeting 会议纪要 vA&Vu"}S  
  31.business risks 经营风险 T~>#2 N-Z  
  32.appropriateness 适当性 Y& {|Sw7?  
  33.accounting estimate 会计估计 zICI_*~  
  34.management representations 管理层声明 ecHP &Z$  
  35.going concern assumption 持续经营假设 {BV4h%P]:  
  36.audit plan 审计计划 (Wj2?k/]  
  37.significant audit areas 重点审计领域 5vOCCW  
  38.error 错误 yp]@^TN  
  39.fraud舞弊 3'eG ;<F  
  40.modified or additional procedures 修改或追加审计程序 O.+9,4A(  
  41.misappropriation of assets 侵占资产 Z[L5 ;  
  42.transactions without substance 虚假交易 T1 MY X  
  43.unusual pressures 异常压力 b-<HXn_Fd  
  44.the suspected noncompliance 涉嫌存在违法行为 isK; mU?<  
  45.materialiy 重要性 *e4TSqC|  
  46.exceed the materiality level 超过重要性水平 v,1F-- v  
  47.approach the materiality level 接近重要性水平 >mm' -P  
  48.an acceptably low level 可接受水平 !{%G0(Dv  
  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 .{so  
  50.misstatements or omissions 错报或漏报 u<Xog$esu  
  51.aggregate 总计 .ER98  
  52.subsequent events 期后事项 h=+$>_&:  
  53.adjust the financial statements 调整财务报表 < oI8-f  
  54.perform additional audit procedures 实施追加的审计程序 :L$4*8@`+  
  55.audit risk 审计风险 :7b-$fm  
  56.detection risk 检查风险 t 1i(;|8|  
  57.inappropriate audit opinion 不适当的审计意见 bXdY\&fE  
  58.material misstatement 重大的错报 R UXCq`)"<  
  59.tolerable misstatement 可容忍错报 *HlDS22  
  60.the acceptable level of detection risk 可接受的检查风险 j}WByaZ&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 eBcJm  
  62.simall business 小规模企业 GjQfi'vCk  
  63.accounting system 会计系统 "4 k-dj  
  64.test of control 控制测试 `a4 $lyZ  
  65.walk-through test 穿行测试 %xlpB75N4N  
  66.communication 沟通 {d!Y3+I%G  
  67.flow chart 流程图 Y;Y 1+jt  
  68.reperformance of internal control 重新执行 '"xiS$b(  
  69.audit evidence 审计证据 =3'(A14C=  
  70.substantive procedures 实质性程序 v'ay.oVzw  
  71.assertions 认定 8vD3=yK%^  
  72.esistence 存在 ]0 ~qi@  
  73.occurrence 发生 |f' 8p8J  
  74.completeness 完整性 e!0OW7 kV  
  75.rights and obligations 权利和义务 dHII.=lT  
  76.valuation and allocation 计价和分摊 G[yI*/E;  
  77.cutoff 截止 C{m&}g`  
  78.accuracy 准确性 y-+G wa3  
  79.classification 分类 7 .+al)hl  
  80.inspection 检查 b9("DZW;  
  81.supervision of counting 监盘 Rlw3!]5+2  
  82.observation 观察 5h^[^*A ?  
  83.confirmation 函证 2C/%gcN >  
  84.computation 计算 TOT PzB  
  85.analytical procedures 分析程序 77aX-e*=E  
  86.vouch 核对 ZBM!MSf:  
  87.trace 追查 ExrY>*v  
  88.audit sampling 审计抽样 XB/'u39  
  89.error 误差 /lH'hcXcX  
  90.expected error 预期误差 c> ~:dcy  
  91.population 总体 gGfq6{9g  
  92.sampling risk 抽样风险 ,"G\f1  
  93.non- sampling risk 非抽样风险 36A;!1  
  94.sampling unit 抽样单位 Lb~\Y n'z  
  95.statistical sampling 统计抽样 |uUuF m  
  96.tolerable error 可容忍误差 9g@ NcJ]  
  97.the risk of under reliance 信赖不足风险 d*- Xuv  
  98.the risk of over reliance 信赖过度风险 Ay$ >(;  
  99.the risk of incorrect rejection 误拒风险 kk_zVrQ<  
  100. the risk of incorrect acceptance 误受风险 qgexb\x\4  
  101.working trial balance 试算平衡表 >oY^Gx  
  102.index and cross-referencing 索引和交叉索引 o# {#r@,i  
  103.cash receipt 现金收入 I'InZ0J2  
  104.cash disbursement 现金支出 GX38~pq  
  105.bank statement 银行对账单 8/q*o>[?  
  106.bank reconciliation 银行存款余额调节表 ^H=o3#P~L  
  107.balance sheet date 资产负债表日 s[V `e2O  
  108.net realizable value 可变现净值 UR:n5V4  
  109.storeroom 仓库 ?5~!i9pY  
  110.sale invoice 销售发票 v5 Y)al@  
  111.price list 价目表 r)B3es&&  
  112.positive confirmation request 积极式询证函 %b<%w    
  113.negative confirmation request 消极式询证函 T`Hw49  
  114.purchase requisition 请购单 E .;io*0  
  115.receiving report 验收报告 2OCdG  
  116.gross margin 毛利 t)(v4^T  
  117.manufacturing overhead 制造费用 5$^c@ 0  
  118.material requisition 领料单 >hb- 5xC  
  119.inventory-taking 存货盘点 0/Q5d,'Y[2  
  120.bond certificate 债券 NG)7G   
  121.stock certificate 股票 #W5Yw>$  
  122.audit report 审计报告 P"Rk?lL  
  123.entity 被审计单位 /v$]X4 S`  
  124.addressee of the audit report 审计报告的收件人 2np-Fc{S  
  125.unqualified opinion 无保留意见 P>W8V+l![  
  126.qualified opinion 保留意见 VjTAN=  
  127.disclaimer of opinion 无法表示意见 m X: bA5db  
  128.adverse opinion 否定意见
p JX, n  
Y6;@/[_  
A (1)ABC 作业基础成本计算   sZm^&h;  
  A (2)absorbed overhead 已吸收制造费用 *a4 b  
  A (3)absorption costing 吸收成本计算 C->[$HcRa  
  A (4)account 账户,报表   8Mb$+^zU  
  A (5)accounting postulate 会计假设   K#)bjxz  
  A (6)accounting series release 会计公告文件   0 r3N^_}  
  A (7)accounting valuation 会计计价   }wL3mVz  
  A (8)account sale 承销清单 in?T]}  
  A (9)accountability concept 经营责任概念   P^;WB*V  
  A (10)accountancy 会计职业   k>-'AWH^v  
  A (11)accountant 会计师   Cha?7F[xL  
  A (12)accounting 会计   vGyppm[0  
  A (13)agency cost 代理成本   x`3. Wu\  
  A (14)accounting bases 会计基础   !Iko0#4i  
  A (15)accounting manual 会计手册   0gi}"v  
  A (16)accounting period 会计期间   u2om5e:  
  A (17)accounting policies 会计方针   w6v1 q:20  
  A (18)accounting rate of return 会计报酬率   d-i&k(M  
  A (19)accounting reference date 会计参照日   0k7"H]J  
  A (20)accounting reference period 会计参照期间   FJlsWh4,6=  
  A (21)accrual concept 应计概念   Bf(Mot^  
  A (22)accrual expenses 应计费用   NIL^UN}  
  A (23)acid test ration 速动比率(酸性测试比率)   x" !#_0TT}  
  A (24)acquisition 购置   1W7 iip,  
  A (25)acquisition accounting 收购会计   yEnKUo[  
  A (26)activity based accounting 作业基础成本计算   ^EUQ449<p  
  A (27)adjusting events 调整事项   ]Y$&78u8t  
  A (28)administrative expenses 行政管理费   {{GHzW  
  A (29)advice note 发货通知   ;<~ j)8  
  A (30)amortization 摊销   P^n{Y~P=Q  
  A (31)analytical review 分析性检查   Qvs(Rt3?y  
  A (32)annual equivalent cost 年度等量成本法   +E `063  
  A (33)annual report and accounts 年度报告和报表   YFAnlqC  
  A (34)appraisal cost 检验成本   3XBp6`  
  A (35)appropriation account 盈余分配账户   ur`}v|ZY  
  A (36)articles of association 公司章程细则   81cv:|"  
  A (37)assets 资产   ?({PcF/  
  A (38)assets cover 资产保障   f`bIQ9R  
  A (39)asset value per share 每股资产价值   +*Q9.LjV  
  A (40)associated company 联营公司   ^$6bs64FSm  
  A (41)attainable standard 可达标准   Je@p5(f  
>02i8:Tp5K  
 A (42)attributable profit 可归属利润   [lrmuf  
  A (43)audit 审计   c|3h|  
  A (44)audit report 审计报告   5auL<Pq   
  A (45)auditing standards 审计准则   ?|gGsm+  
  A (46)authorized share capital 额定股本   fCs\Q  
  A (47)available hours 可用小时   [v~Uy$d\  
  A (48)avoidable costs 可避免成本 sCL/pb]  
  B (49)back-to-back loan 易币贷款   :v''"+\  
  B (50)backflush accounting 倒退成本计算   hE9'F(87a  
  B (51)bad debts 坏帐   8o%E&Jg:  
  B (52)bad debts ratio 坏帐比率   U8Cw7u2  
  B (53)bank charges 银行手续费   GF 9ZL  
  B (54)bank overdraft 银行透支   av7q>NEZ!1  
  B (55)bank reconciliation 银行存款调节表   nqUH6(  
  B (56)bank statement 银行对账单   56VE[G  
  B (57)bankruptcy 破产   d eHY8x5uI  
  B (58)basis of apportionment 分摊基础   o&*1U"6D  
  B (59)batch 批量   \>w@=bq26  
  B (60)batch costing 分批成本计算   ]5aux >.n  
  B (61)beta factor B(市场)风险因素   ~ mHXz  
  B (62)bill 账单   'JJ1#kKa  
  B (63)bill of exchange 汇票   %kaTQ"PB  
  B (64)bill of landing 提单   Fwg#d[ :u  
  B (65)bill of materials 用料预计单   k QB 1=c  
  B (66)bill payable 应付票据   Ma n^\gkCi  
  B (67)bill receivable 应收票据   F%Ro98?{  
  B (68)bin card 存货记录卡   2M!+gk=+  
  B (69)bonus 红利   1nw$B[  
  B (70)book-keeping 薄记   ~Q3WBOjn  
  B (71)Boston classification 波士顿分类   Y*h`),  
  B (72)breakeven chart 保本图   Xd90n>4S  
  B (73)breakeven point 保本点   hCSR sk3  
  B (74)breaking-down time 复位时间   4'd;'SvF  
  B (75)budget 预算   ?tW%"S^D  
  B (76)budget center 预算中心   @#G6z`,  
  B (77)budget cost allowance 预算成本折让   w}]3jc84  
  B (78)budget manual 预算手册   rjhs ?  
  B (79)budget period 预算期间   KE&InTM/j  
  B (80)budgetary control 预算控制   )&g2D@+{  
  B (81)budgeted capacity 预算生产能力   UEx(~>  
  B (82)burden 制造费用   >' BU*  
  B (83)business center 经营中心   mmh nw (/  
  B (84)business entity 营业个体   2_B;  
  B (85)business unit 经营单位   Cfaz D??x  
 B (86)buy-out management 管理性购买产权   qP%Smfp6  
  B (87)by-product 副产品 LRfFn^FPM  
  C (88)called-up share capital 催缴股本   7%~VOB  
  C (89)capacity 生产能力   PaU@T!v  
  C (90)capacity ratios 生产能力比率   s /k  
  C (91)capital 资本   kM6 EZ`mj  
  C (92)capital assets pricing model资本资产计价模式   vQ9 xG))  
  C (93)capital commitment 承诺资本   x );?jxd  
  C (94)capital employed 已运用的资本   oj,Vi-TZ  
  C (95)capital expenditure 资本支出   kV]%Q3t  
  C (96)capital expenditureauthorization 资本支出核准   Vj9`[1}1Z  
  C (97)capital expenditure control 资本支出控制   Yg]FF`{p=  
  C (98)capital expenditure proposal资本支出申请   'T #<OR   
  C (99)capital funding planning 资本基金筹集计划   W! 5Blo  
  C (100)capital gain 资本收益   K!$\REs  
  C (101)capital investment appraisal资本投资评估   O(:u(U7e  
  C (102)capital maintenance 资本保全   #I* ht0++  
  C (103)capital resource planning 资本资源计划   s\n,Z?m  
  C (104)capital surplus 资本盈余   k~W;TCJs  
  C (105)capital turnover 资本周转率   :&\E\9  
  C (106)card 记录卡   $bM#\2'  
  C (107)cash 现金   ijR*5#5h  
  C (108)cash account 现金账户   PN)TX~}  
  C (109)cash book 现金账薄   2t Z\{=  
  C (110)cash cow 金牛产品   cZ7F1H~  
  C (111)cash flow 现金流量   2#Q"@  
  C (112)cash discounted 现金贴现   "O"^\f  
  C (113)cash flow budget 现金流量预算   ;Wp`th!F  
  C (114)cash flow statement 现金流量表   }I'>r(K  
  C (115)cash ledger 现金分类账   o@Cn_p^X  
  C (116)cash limit 现金限额   b;t}7.V'%  
  C (117)CCA 现时成本会计   (p#;6Xhf  
  C (118)center 中心   da7x 1n$D  
  C (119)changeover time 变更时间   7\|NYT4  
  C (120)chartered entity 特许经济个体   tpy :o(H  
  C (121)cheque 支票   "KQ\F0/  
  C (122)cheque register 支票登记薄   [W7\c;Do  
  C (123)coin analysis 零钱分类   O#89M%  
  C (124)classification 分类   _dRn0<#1(k  
  C (125)clock card 工时卡   J6?_?XzToT  
  C (126)code 代码   d}6AHS[  
  C (127)commitment accounting 承诺确认会计   /*xmv $  
  C (128)common cost 共同成本   O(WMTa'%  
  C (129)company limited byguarantee 有限担保责任公司   N VM2\fs  
C (130)company limited shares 股份有限公司   pdXgr)Uv  
  C (131)competitive position 竞争能力状况   5{x[EXE'  
  C (132)concept 概念   i}&mz~  
  C (133)conglomerate 跨行业企业   hdNZ":1s  
  C (134)consistency concept 一致性概念   *U[Q =w  
  C (135)consolidated accounts 合并报表   |^&2zyUj/  
  C (136)consolidation accounting 合并会计   e"&9G}.f  
  C (137)consortium 财团   B?zS_Ue  
  C (138)contingency plan 应急计划   5eZg+ O  
  C (139)contingent liabilities 或有负债   2>_LX!kyP]  
  C (140)continuous operation 连续生产   t$kf'An}/  
  C (141)contra 抵消   HS7 G_  
  C (142)contract cost 合同成本   36Fa9P FCc  
  C (143)contract costing 合同成本计算   $>*/']>  
  C (144)contribution 贡献毛益   WFc[F`b  
  C (145)contribution centre 贡献中心   d)J] Y=j  
  C (146)contribution chart 贡献图   sMe~C>RD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GlkAJe]  
  C (148)contribution to salesration 贡献毛益对销售比率   {/VL\AW5$  
  C (149)control 控制   l`w|o  
  C (150)control account 控制帐户   DB?PS^ -2  
  C (151)control limits 控制限度   whp\*]8  
  C (152)controllability concept 可控制概念   MxvxY,~{0  
  C (153)controllable cost 可控制成本   d'@H@  
  C (154)conversion cost 加工成本   QBT-J`Pz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?ia[KLt"  
  C (156)corporate appraisal 公司评估   FYE9&{]h  
  C (157)corporate planning 公司计划   b}{9 :n/SC  
  C (158)corporate social reporting 公司社会报告   4O,a`:d1$6  
  C (159)corporation 股份公司   LRlk9:QD>  
  C (160)cost 成本   .Y Frb+6  
  C (161)cost account 成本帐户   ng)yCa_Ny  
  C (162)cost accounting 成本会计   ^=M(K''  
  C (163)cost accounting manual 成本手册   nhaoh!8A6  
  C (164)cost accounts calendar 成本报表的日历时间   O%h 97^%k  
  C (165)cost adjustment 成本调整   G&@RLht  
  C (166)cost allocation 成本分配   hI#M {cz  
  C (167)cost apportionment 成本分摊   l4.@YYzbp.  
  C (168)cost attribution 成本归属   n7YWc5:CaL  
  C (169)cost audit 成本审计   |^9ig_k`  
  C (170)cost behaviour 成本性态   MM)/B>cQt  
  C (171)cost benefit analysis 成本效益分析   T{J`t*Ym  
  C (172)cost center 成本中心   Ku\#Wj|YrP  
  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