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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 :X|AW?*  
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  1.audit   审计 _AAx )  
  2.attestation   鉴证 @p"NJx"  
  3.credibility   可信赖程度 _dY:)%[]  
  4.audit of financial statements 财务报表审计 YN`UTi\s  
  5.agreed-upon procedures 执行商定程序 cnC_#kp  
  6.high levels of assurance 高水平保证 `lvh\[ 3^  
  7.compilation 编制 4Z],+?.[  
  8.reliability 可靠性 #VQ36pCd  
  9.relevance 相关性 *+&z|Pwv[^  
  10.professional skepticism 职业谨慎 e8 v; D  
  11.objectivity 客观性 0ZFB4GL  
  12. professional competence 专业胜任能力 ,$o-C&nC  
  13.Senior/CPA-in-charge 项目经理 KdS eCeddW  
  14.audit engagement letter 业务约定书 I_K[!4~Kn  
  15.recurring audit 连续审计 a'm!M:w  
  16.the client 委托人 cy9N:MR(c  
  17.change CPA 更换注册会计 Ep,1}Dx  
  18.the existing CPA 现任注册会计师 ^]KIgGv\  
  19.the successor CPA 后任注册会计师 D@2Ya/c  
  20.the preceding CPA前任注册会计师 ]C+eJ0"A  
  21.issue the audit report 出具审计报告 a{5H33JA  
  22.expert 专家 rkbl/py  
  23.the board of directors 董事会 :Q8g?TZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 G|<]Ma9x  
  25.assess material misstatement risks评估重大错报风险 M3)v- "  
  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 EP/&m|o|G  
  27.a general knowledge of —— 初步了解―――的情况 pFS F[9?e>  
  28.a more knowledge of—— 进一步了解的情况 f*UBigk  
  29.the prior year‘s working papers 以前年度工作底稿 rK*hTjVn  
  30.minutes of meeting 会议纪要 S|s3}]g9  
  31.business risks 经营风险 d 4[poi ~  
  32.appropriateness 适当性 wYC9 ~ms-  
  33.accounting estimate 会计估计 ry z /rf  
  34.management representations 管理层声明 fYv ;TV>73  
  35.going concern assumption 持续经营假设 .Y+mwvLpRG  
  36.audit plan 审计计划 d5 N)^\z  
  37.significant audit areas 重点审计领域 @F>[DW]O  
  38.error 错误 #!( Zn:[  
  39.fraud舞弊 ngtuYASc  
  40.modified or additional procedures 修改或追加审计程序 ;>cLbjD  
  41.misappropriation of assets 侵占资产 }3bQ>whF  
  42.transactions without substance 虚假交易 @+[Y0_  
  43.unusual pressures 异常压力 e OO!jrT:  
  44.the suspected noncompliance 涉嫌存在违法行为 k0gJ('zah  
  45.materialiy 重要性 wEZqkV  
  46.exceed the materiality level 超过重要性水平 kOo>Iy  
  47.approach the materiality level 接近重要性水平 W^-hMT]uD  
  48.an acceptably low level 可接受水平 Jv-zB]3&  
  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 GZ; Z  
  50.misstatements or omissions 错报或漏报 8/Lu'rI  
  51.aggregate 总计 "4J?JR  
  52.subsequent events 期后事项 K'>P!R:El  
  53.adjust the financial statements 调整财务报表 @WMj^t1D+  
  54.perform additional audit procedures 实施追加的审计程序 cYBrRTrI#  
  55.audit risk 审计风险 +#&el//  
  56.detection risk 检查风险   /<(R  
  57.inappropriate audit opinion 不适当的审计意见 8JQ<LrIt9  
  58.material misstatement 重大的错报  ^xBb$  
  59.tolerable misstatement 可容忍错报 wY."Lw> 6  
  60.the acceptable level of detection risk 可接受的检查风险 cL-6M^!a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M80}3mgP~  
  62.simall business 小规模企业 qpH j4  
  63.accounting system 会计系统 1c1e+ H  
  64.test of control 控制测试 BBaHM sr  
  65.walk-through test 穿行测试 BA`kxL/x  
  66.communication 沟通 ,C5@ P+A  
  67.flow chart 流程图 wWp?HDl"M  
  68.reperformance of internal control 重新执行 D/+@d:-G  
  69.audit evidence 审计证据 Lh8# I&x  
  70.substantive procedures 实质性程序 PQr#G JG7  
  71.assertions 认定 z:@d@\$?  
  72.esistence 存在 &utS\-;G  
  73.occurrence 发生 q>Dr)x)  
  74.completeness 完整性 XRX7qo(0g  
  75.rights and obligations 权利和义务 pO-)x:Wg  
  76.valuation and allocation 计价和分摊 $Qx(aWE0  
  77.cutoff 截止 @ y&h4^)z  
  78.accuracy 准确性 #d7)$ub  
  79.classification 分类 $i5G7b  
  80.inspection 检查 @U7U?.p  
  81.supervision of counting 监盘 Y9lbf_51  
  82.observation 观察 {Tjtj@-  
  83.confirmation 函证 .)oQM:F (h  
  84.computation 计算 IJL^dXCu  
  85.analytical procedures 分析程序 4AG&z,[  
  86.vouch 核对 r zc 3k~@  
  87.trace 追查 J:M<9W  
  88.audit sampling 审计抽样 x_>"Rnv:K  
  89.error 误差 hfP(N_""S  
  90.expected error 预期误差 5VY%o8xXa  
  91.population 总体 {Hrr:hC  
  92.sampling risk 抽样风险 $n_sGr  
  93.non- sampling risk 非抽样风险 am)J'i,  
  94.sampling unit 抽样单位 'PxL^  
  95.statistical sampling 统计抽样 @Reh?]# v  
  96.tolerable error 可容忍误差 }b\i pA,~  
  97.the risk of under reliance 信赖不足风险 1bFEx_  
  98.the risk of over reliance 信赖过度风险 kG~ivB}x  
  99.the risk of incorrect rejection 误拒风险 bN<O<x1j  
  100. the risk of incorrect acceptance 误受风险 ]J0Y^dM  
  101.working trial balance 试算平衡表 Cys/1DkE  
  102.index and cross-referencing 索引和交叉索引 `rRg(fCN!M  
  103.cash receipt 现金收入 d3\l9R{}  
  104.cash disbursement 现金支出 ] "7El;2z  
  105.bank statement 银行对账单 N-_| %C-.  
  106.bank reconciliation 银行存款余额调节表 9h)P8B.>M  
  107.balance sheet date 资产负债表日 Jq=>H@il  
  108.net realizable value 可变现净值 eQ4B5B%j/x  
  109.storeroom 仓库 jw6ng>9  
  110.sale invoice 销售发票 ZS 7)(j$.  
  111.price list 价目表 x Ps& CyI  
  112.positive confirmation request 积极式询证函 <jg wdbT"6  
  113.negative confirmation request 消极式询证函 +O%a:d%  
  114.purchase requisition 请购单 (kD?},Z  
  115.receiving report 验收报告 p%i .(A  
  116.gross margin 毛利 jDkc~Wwa  
  117.manufacturing overhead 制造费用 r> D[5B  
  118.material requisition 领料单 Y7IlqC`i  
  119.inventory-taking 存货盘点 ]'z ^Kt5S  
  120.bond certificate 债券 q@=#`746e  
  121.stock certificate 股票 kk>0XPk  
  122.audit report 审计报告 1tK6lrhj  
  123.entity 被审计单位 o::ymAj  
  124.addressee of the audit report 审计报告的收件人 PSt|!GST  
  125.unqualified opinion 无保留意见 +k"8e?/e.  
  126.qualified opinion 保留意见 Q'V,?#  
  127.disclaimer of opinion 无法表示意见 1OJD\wc  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,4?|}xg  
  A (2)absorbed overhead 已吸收制造费用 I(r5\A=   
  A (3)absorption costing 吸收成本计算 j^R~ Lt4  
  A (4)account 账户,报表   rea}Uq+po  
  A (5)accounting postulate 会计假设   OW5|oG  
  A (6)accounting series release 会计公告文件   Y$DgL h  
  A (7)accounting valuation 会计计价   '$&(+>)z `  
  A (8)account sale 承销清单 aABE= 9Y  
  A (9)accountability concept 经营责任概念   %nK 15(  
  A (10)accountancy 会计职业   E*#60z7F  
  A (11)accountant 会计师   2%, ' }Bus  
  A (12)accounting 会计   Y3F.hk}O  
  A (13)agency cost 代理成本   f0s<Y  
  A (14)accounting bases 会计基础   - G2M;]Cn  
  A (15)accounting manual 会计手册   '}[L sU  
  A (16)accounting period 会计期间   /$N#_Xblr  
  A (17)accounting policies 会计方针   &-. eu  
  A (18)accounting rate of return 会计报酬率   b J5z??  
  A (19)accounting reference date 会计参照日   5v03<m0`y  
  A (20)accounting reference period 会计参照期间   L.~]qs|G/K  
  A (21)accrual concept 应计概念   ^i,0n}>  
  A (22)accrual expenses 应计费用   Xf/<.5A  
  A (23)acid test ration 速动比率(酸性测试比率)   ^bgm0,M  
  A (24)acquisition 购置   GA@Q:n8UuR  
  A (25)acquisition accounting 收购会计   _-2n3py  
  A (26)activity based accounting 作业基础成本计算   zAdVJ58H  
  A (27)adjusting events 调整事项   */ m~m?  
  A (28)administrative expenses 行政管理费   [(ib9_`A'1  
  A (29)advice note 发货通知   Ih0> ]h-7  
  A (30)amortization 摊销   sA7K ;J})  
  A (31)analytical review 分析性检查   4Og GZ  
  A (32)annual equivalent cost 年度等量成本法   loVvr"&g  
  A (33)annual report and accounts 年度报告和报表   V?pO~q o  
  A (34)appraisal cost 检验成本   C=f(Np yD6  
  A (35)appropriation account 盈余分配账户   MnsWB[  
  A (36)articles of association 公司章程细则   61;5Y o  
  A (37)assets 资产   [Z&s0f1Qb  
  A (38)assets cover 资产保障   Ud? d.  
  A (39)asset value per share 每股资产价值   i!-sbwd7  
  A (40)associated company 联营公司   ktJLp Z<0O  
  A (41)attainable standard 可达标准   ]3cf}Au  
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 A (42)attributable profit 可归属利润   V$%Fs{  
  A (43)audit 审计   9>Z#o<*_/  
  A (44)audit report 审计报告   FbT&w4Um=  
  A (45)auditing standards 审计准则   :jp$X|  
  A (46)authorized share capital 额定股本   ~Am %%$  
  A (47)available hours 可用小时   wAwH8xLU  
  A (48)avoidable costs 可避免成本 w)c#ZJHG  
  B (49)back-to-back loan 易币贷款   tTxo:+xg  
  B (50)backflush accounting 倒退成本计算   'F<e)D?  
  B (51)bad debts 坏帐   }U1{&4Ph  
  B (52)bad debts ratio 坏帐比率   H[yLl v  
  B (53)bank charges 银行手续费   V0&QEul  
  B (54)bank overdraft 银行透支   t|XC4:/>T  
  B (55)bank reconciliation 银行存款调节表   N.cRZm%  
  B (56)bank statement 银行对账单   uy%PTi+A  
  B (57)bankruptcy 破产   aWK7 -n  
  B (58)basis of apportionment 分摊基础   KFrmH  
  B (59)batch 批量   !a&F:Fbm  
  B (60)batch costing 分批成本计算   { J%$.D(/  
  B (61)beta factor B(市场)风险因素   8+b3u05  
  B (62)bill 账单   ^]K)V  
  B (63)bill of exchange 汇票   87*[o  
  B (64)bill of landing 提单   &3/H P)*<]  
  B (65)bill of materials 用料预计单   /JY i^rZ  
  B (66)bill payable 应付票据   ?Qp_4<(5  
  B (67)bill receivable 应收票据   I!#^F 1p1  
  B (68)bin card 存货记录卡   U?C{. @#w  
  B (69)bonus 红利   r>eXw5Pr7  
  B (70)book-keeping 薄记   Bd[}A9O[  
  B (71)Boston classification 波士顿分类   'vClZGQ1  
  B (72)breakeven chart 保本图   (G;*B<|A  
  B (73)breakeven point 保本点   .Cd$=v6  
  B (74)breaking-down time 复位时间   \Vq;j 1  
  B (75)budget 预算   bhT]zsBK  
  B (76)budget center 预算中心   T8 oASg!  
  B (77)budget cost allowance 预算成本折让   $h f\ #'J  
  B (78)budget manual 预算手册    'Z}$V*  
  B (79)budget period 预算期间   ? +!?$h  
  B (80)budgetary control 预算控制   =jHy6)6w  
  B (81)budgeted capacity 预算生产能力   QrA+W\=_`y  
  B (82)burden 制造费用   $~\qoW<  
  B (83)business center 经营中心   t:n|0G(  
  B (84)business entity 营业个体   6g&nnA  
  B (85)business unit 经营单位   Q&;qFv5-l  
 B (86)buy-out management 管理性购买产权   ;sJ2K"c  
  B (87)by-product 副产品 t`{Fnf  
  C (88)called-up share capital 催缴股本   <H#K`|Ag  
  C (89)capacity 生产能力   ^9E(8D D  
  C (90)capacity ratios 生产能力比率   ]d(}b>gR~(  
  C (91)capital 资本   wAPdu y[  
  C (92)capital assets pricing model资本资产计价模式   351'l7F\  
  C (93)capital commitment 承诺资本   |U0@(H  
  C (94)capital employed 已运用的资本   q>Y[.c-  
  C (95)capital expenditure 资本支出   Qgi:q  
  C (96)capital expenditureauthorization 资本支出核准   9|DC<Zn&B#  
  C (97)capital expenditure control 资本支出控制   EpMEA1=&  
  C (98)capital expenditure proposal资本支出申请   =V4!t|(7  
  C (99)capital funding planning 资本基金筹集计划   wkw/AZ{27  
  C (100)capital gain 资本收益   <GEn9;\  
  C (101)capital investment appraisal资本投资评估   upKrr  
  C (102)capital maintenance 资本保全   ('oUcDOFTS  
  C (103)capital resource planning 资本资源计划   e2F7G>q:5  
  C (104)capital surplus 资本盈余   mer{Jy s  
  C (105)capital turnover 资本周转率   2 {0VyLx  
  C (106)card 记录卡   c9 c Nlp  
  C (107)cash 现金   N<%,3W_-_  
  C (108)cash account 现金账户   2e=Hjf )  
  C (109)cash book 现金账薄   G}*B`m  
  C (110)cash cow 金牛产品   =7> ~u  
  C (111)cash flow 现金流量   8&bj7w,K  
  C (112)cash discounted 现金贴现   egvWPht'_  
  C (113)cash flow budget 现金流量预算   ]y e &#  
  C (114)cash flow statement 现金流量表   '@P[fSQ  
  C (115)cash ledger 现金分类账   &B C#u.^!  
  C (116)cash limit 现金限额   Sq QB>;/p  
  C (117)CCA 现时成本会计   T~E83Jw  
  C (118)center 中心   l|{<!7a  
  C (119)changeover time 变更时间   cCs:z   
  C (120)chartered entity 特许经济个体   6iC:l%|u  
  C (121)cheque 支票   Wi<Fkzj  
  C (122)cheque register 支票登记薄   g<Xwk2_=g  
  C (123)coin analysis 零钱分类   g(^l>niF:  
  C (124)classification 分类   c#Bde-dh  
  C (125)clock card 工时卡   :W"ITY(  
  C (126)code 代码   ,8 seoX^  
  C (127)commitment accounting 承诺确认会计   O&uOm:/(  
  C (128)common cost 共同成本   y C#{nUdw  
  C (129)company limited byguarantee 有限担保责任公司   tK*f8X+q  
C (130)company limited shares 股份有限公司   w93,N+es6  
  C (131)competitive position 竞争能力状况   @UX`9]-P  
  C (132)concept 概念   z7o5 9&  
  C (133)conglomerate 跨行业企业   cA kw5}P   
  C (134)consistency concept 一致性概念   oZCO$a  
  C (135)consolidated accounts 合并报表   "-sz7}Mb  
  C (136)consolidation accounting 合并会计   ;a"Ukh  
  C (137)consortium 财团   Uan ;}X7@  
  C (138)contingency plan 应急计划   ececN{U/  
  C (139)contingent liabilities 或有负债   ;Xns9  
  C (140)continuous operation 连续生产   YuZnuI@m9  
  C (141)contra 抵消   t!tBN  
  C (142)contract cost 合同成本   *0@e_h  
  C (143)contract costing 合同成本计算   U<x3=P  
  C (144)contribution 贡献毛益   DWG}}vN:&  
  C (145)contribution centre 贡献中心   9^n ]qg^  
  C (146)contribution chart 贡献图   H{8\<E:V+}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   p5\b&~ g  
  C (148)contribution to salesration 贡献毛益对销售比率   l; 4F,iI  
  C (149)control 控制   fi1UUJ0 U;  
  C (150)control account 控制帐户   Y]PZ| G)  
  C (151)control limits 控制限度   lz>hP  
  C (152)controllability concept 可控制概念   ?QgWW  
  C (153)controllable cost 可控制成本   ?`xId;}J#7  
  C (154)conversion cost 加工成本   Kfh"XpWc$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   uB BE!w_  
  C (156)corporate appraisal 公司评估   4{TUoI6ii  
  C (157)corporate planning 公司计划   5o?bF3  
  C (158)corporate social reporting 公司社会报告   qluyJpt  
  C (159)corporation 股份公司   @4pN4v8U  
  C (160)cost 成本   P&K~wP]  
  C (161)cost account 成本帐户   A+'j@c\&!  
  C (162)cost accounting 成本会计   OoE@30+  
  C (163)cost accounting manual 成本手册   ZHT.+X:_  
  C (164)cost accounts calendar 成本报表的日历时间   Kf*+Ilq%L  
  C (165)cost adjustment 成本调整   No?pv"  
  C (166)cost allocation 成本分配   4D8q Gti  
  C (167)cost apportionment 成本分摊   ji "*=i  
  C (168)cost attribution 成本归属   rv+"=g  
  C (169)cost audit 成本审计   :\ S3[(FV  
  C (170)cost behaviour 成本性态   E?V:dr  
  C (171)cost benefit analysis 成本效益分析   rfk';ph  
  C (172)cost center 成本中心   Lt )t}0  
  C (173)cost driver 成本动因
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