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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 _v#pu Fy  
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  1.audit   审计 5@l5exuG*m  
  2.attestation   鉴证 S8qg"YR  
  3.credibility   可信赖程度 Re~6 '  
  4.audit of financial statements 财务报表审计 *JImP9SE  
  5.agreed-upon procedures 执行商定程序 o;wSG81  
  6.high levels of assurance 高水平保证 8L:AmpQdpA  
  7.compilation 编制 D)G oWt  
  8.reliability 可靠性 k-&<_ghT \  
  9.relevance 相关性 r]LP=K1  
  10.professional skepticism 职业谨慎 $`UdG0~  
  11.objectivity 客观性 e,#w* |  
  12. professional competence 专业胜任能力 LS*L XC  
  13.Senior/CPA-in-charge 项目经理 Z?S?O#FED  
  14.audit engagement letter 业务约定书 gm5%X'XL  
  15.recurring audit 连续审计 N'{Yhx u  
  16.the client 委托人 rbOJ;CK  
  17.change CPA 更换注册会计 :C^{Lc  
  18.the existing CPA 现任注册会计师 ,L  
  19.the successor CPA 后任注册会计师 fahQ^#&d`  
  20.the preceding CPA前任注册会计师 fwUvFK1G  
  21.issue the audit report 出具审计报告 ag8)^p'9  
  22.expert 专家 YCP D+  
  23.the board of directors 董事会 )}$rgYKJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;^s|n)F#c  
  25.assess material misstatement risks评估重大错报风险 %_n%-Qn  
  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 5Kd"W,  
  27.a general knowledge of —— 初步了解―――的情况 w!*ZS~v/r  
  28.a more knowledge of—— 进一步了解的情况 i'CK/l.H  
  29.the prior year‘s working papers 以前年度工作底稿 \6GNKeN  
  30.minutes of meeting 会议纪要 G "+[@|  
  31.business risks 经营风险 M%54FsV  
  32.appropriateness 适当性 B!<B7Q  
  33.accounting estimate 会计估计 q8ZxeMqx%  
  34.management representations 管理层声明 |5>A^ a  
  35.going concern assumption 持续经营假设 "&XhMw4  
  36.audit plan 审计计划 fiC0'4.,  
  37.significant audit areas 重点审计领域 bkR~>F]FAu  
  38.error 错误 A]Hz ?i  
  39.fraud舞弊 >l-u{([B  
  40.modified or additional procedures 修改或追加审计程序 O_s /BoB@  
  41.misappropriation of assets 侵占资产 D4"<suU|.  
  42.transactions without substance 虚假交易 1 39T*0C  
  43.unusual pressures 异常压力 x xzUey  
  44.the suspected noncompliance 涉嫌存在违法行为 z( ^?xv  
  45.materialiy 重要性 c{`!$Z'k<  
  46.exceed the materiality level 超过重要性水平 kqZRg>1A  
  47.approach the materiality level 接近重要性水平 ":e6s co  
  48.an acceptably low level 可接受水平 dVq9'{[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 | J'k 9W"  
  50.misstatements or omissions 错报或漏报 `tO t+>YWn  
  51.aggregate 总计 x_8sV?F  
  52.subsequent events 期后事项 p4O[X\T  
  53.adjust the financial statements 调整财务报表 3 u=\d)eq  
  54.perform additional audit procedures 实施追加的审计程序 '%_K"rb  
  55.audit risk 审计风险 [< 9%IGH  
  56.detection risk 检查风险 Uun0FCA>  
  57.inappropriate audit opinion 不适当的审计意见 Qu/f>tJN;  
  58.material misstatement 重大的错报 GLub5GrxR  
  59.tolerable misstatement 可容忍错报 1Q^u#m3  
  60.the acceptable level of detection risk 可接受的检查风险 k 5% )  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dj5|t~&  
  62.simall business 小规模企业 3 P75: v  
  63.accounting system 会计系统 !iHC++D  
  64.test of control 控制测试  3bd`q $  
  65.walk-through test 穿行测试 ?$I9/r  
  66.communication 沟通 t?^!OJ:L  
  67.flow chart 流程图 5`}za-  
  68.reperformance of internal control 重新执行 ?~sNu k  
  69.audit evidence 审计证据 f"\klfrRI_  
  70.substantive procedures 实质性程序 Qru&lAYc<  
  71.assertions 认定 TSJeS`I  
  72.esistence 存在 1foG*   
  73.occurrence 发生 Qa2p34Z/  
  74.completeness 完整性 *>2FcoN;  
  75.rights and obligations 权利和义务 VNz? e&>  
  76.valuation and allocation 计价和分摊 L B.B w  
  77.cutoff 截止 k!z.6di  
  78.accuracy 准确性 B<myt79F_[  
  79.classification 分类 }/tf^@  
  80.inspection 检查 D'moy*E  
  81.supervision of counting 监盘 Uv?^qe0=  
  82.observation 观察 J 7dHD(R8  
  83.confirmation 函证 [Djx@x  
  84.computation 计算 M4;M.zxJv  
  85.analytical procedures 分析程序 (,mV6U%  
  86.vouch 核对 $B9?>a|{A  
  87.trace 追查 'lEIwJV$  
  88.audit sampling 审计抽样 fhdqes])  
  89.error 误差 um<$L  
  90.expected error 预期误差 v0!(&g 3Sd  
  91.population 总体 ~[ aV\r?  
  92.sampling risk 抽样风险 x~m$(LT  
  93.non- sampling risk 非抽样风险 vG)B}`M  
  94.sampling unit 抽样单位 Gys-Im6>~@  
  95.statistical sampling 统计抽样 7[L%j;)bw  
  96.tolerable error 可容忍误差 }U9dzU14  
  97.the risk of under reliance 信赖不足风险 ]4')H;'y  
  98.the risk of over reliance 信赖过度风险 N*PJ m6-  
  99.the risk of incorrect rejection 误拒风险 E@E wx;P5  
  100. the risk of incorrect acceptance 误受风险 ^K8XY@{&  
  101.working trial balance 试算平衡表 xe.f ]a  
  102.index and cross-referencing 索引和交叉索引 < )_#6)z:  
  103.cash receipt 现金收入 fQ.S ,lMe  
  104.cash disbursement 现金支出 AU}|o0Ur  
  105.bank statement 银行对账单 U0|bKU  
  106.bank reconciliation 银行存款余额调节表 G&Yo2aADR  
  107.balance sheet date 资产负债表日 '%+LQ"Bp  
  108.net realizable value 可变现净值 x~IrqdmW  
  109.storeroom 仓库 Uw5&.aqn.b  
  110.sale invoice 销售发票 cJSwA&  
  111.price list 价目表 J?E!\V&U  
  112.positive confirmation request 积极式询证函 _TJk Yz$  
  113.negative confirmation request 消极式询证函 V'za,.d-  
  114.purchase requisition 请购单 Mu.oqT  
  115.receiving report 验收报告 pvWj)4e  
  116.gross margin 毛利 |Ul4n@+2  
  117.manufacturing overhead 制造费用 Xrc{w Dn  
  118.material requisition 领料单 5,O:"3>c  
  119.inventory-taking 存货盘点 K0@bh/i/^  
  120.bond certificate 债券 7)>L#(N  
  121.stock certificate 股票 1j}e2H  
  122.audit report 审计报告 cdI"=B+C\  
  123.entity 被审计单位 ': Ek3'L  
  124.addressee of the audit report 审计报告的收件人 7bVKH[  
  125.unqualified opinion 无保留意见 A??a:8id^  
  126.qualified opinion 保留意见 q{[y4c1bG{  
  127.disclaimer of opinion 无法表示意见 R +U*]5~R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3 UQBIrQ  
  A (2)absorbed overhead 已吸收制造费用 g<w1d{Td  
  A (3)absorption costing 吸收成本计算 z>=;Xe8P8n  
  A (4)account 账户,报表   #!m^EqF1_  
  A (5)accounting postulate 会计假设   iH dX  
  A (6)accounting series release 会计公告文件   'Vhnio;qC  
  A (7)accounting valuation 会计计价   <I?f=[  
  A (8)account sale 承销清单 D51O/.:U2  
  A (9)accountability concept 经营责任概念   DU5rB\!.~  
  A (10)accountancy 会计职业   ;?-{Uk  
  A (11)accountant 会计师   ;s4e8![o3  
  A (12)accounting 会计   '7@Dw;   
  A (13)agency cost 代理成本   ]r#NjP  
  A (14)accounting bases 会计基础   ,W]}mqV%.'  
  A (15)accounting manual 会计手册   gxVJH'[V5  
  A (16)accounting period 会计期间   ZY6%%7?1  
  A (17)accounting policies 会计方针   i!<(R$ Lo  
  A (18)accounting rate of return 会计报酬率   b$*G&d5  
  A (19)accounting reference date 会计参照日   G 8tK"L C  
  A (20)accounting reference period 会计参照期间   |^w&dj\,  
  A (21)accrual concept 应计概念   xi.QHKBZaH  
  A (22)accrual expenses 应计费用   Vrp]YR L`  
  A (23)acid test ration 速动比率(酸性测试比率)   sI#h&V,9  
  A (24)acquisition 购置   ?Qpi(Czbpq  
  A (25)acquisition accounting 收购会计   JmBMc }54  
  A (26)activity based accounting 作业基础成本计算   V Kc`mE  
  A (27)adjusting events 调整事项   sI4 FgO  
  A (28)administrative expenses 行政管理费   +\vN#xDz  
  A (29)advice note 发货通知   ((BdT:T\_  
  A (30)amortization 摊销   ZS&lXgo  
  A (31)analytical review 分析性检查    |>Pv2  
  A (32)annual equivalent cost 年度等量成本法   dVJ9cJ9^  
  A (33)annual report and accounts 年度报告和报表   eI -FJ/CJ  
  A (34)appraisal cost 检验成本   {PL,3EBG  
  A (35)appropriation account 盈余分配账户   '?$< k@mJW  
  A (36)articles of association 公司章程细则   j{m{hVa  
  A (37)assets 资产   LH~ t5  
  A (38)assets cover 资产保障   eW_EWVH  
  A (39)asset value per share 每股资产价值   (d[JMO^@8  
  A (40)associated company 联营公司   On@p5YRwW  
  A (41)attainable standard 可达标准   &';@CeK  
"?J f#  
 A (42)attributable profit 可归属利润   2\Yv;J+;  
  A (43)audit 审计   #vR5a}BAk  
  A (44)audit report 审计报告   ` KP}pi\  
  A (45)auditing standards 审计准则   X(>aW*q  
  A (46)authorized share capital 额定股本   (g tOYEqx  
  A (47)available hours 可用小时   ;tZ8Sh)  
  A (48)avoidable costs 可避免成本 c[?&;# feV  
  B (49)back-to-back loan 易币贷款   O-+!KXHd[  
  B (50)backflush accounting 倒退成本计算   8PGuZw<  
  B (51)bad debts 坏帐   $bk_%R}s  
  B (52)bad debts ratio 坏帐比率   uVw|jj  
  B (53)bank charges 银行手续费   T zHR  
  B (54)bank overdraft 银行透支   Lo9 \[4FP  
  B (55)bank reconciliation 银行存款调节表   bWB&8&p  
  B (56)bank statement 银行对账单   ZB,UQ~!Yr  
  B (57)bankruptcy 破产   3TKl  
  B (58)basis of apportionment 分摊基础   {5T:7* J  
  B (59)batch 批量   wY7+E/  
  B (60)batch costing 分批成本计算   {6wy}<ynC+  
  B (61)beta factor B(市场)风险因素   ?zK>[L  
  B (62)bill 账单   pzDz@lAwR  
  B (63)bill of exchange 汇票   :*Z@UY   
  B (64)bill of landing 提单   x=Ez hq]X  
  B (65)bill of materials 用料预计单   <)gTi759h)  
  B (66)bill payable 应付票据   R9Y{kk0M  
  B (67)bill receivable 应收票据   y)`q% J&  
  B (68)bin card 存货记录卡   m gBxcmv  
  B (69)bonus 红利   Nbm$ta  
  B (70)book-keeping 薄记   X'cm0}2  
  B (71)Boston classification 波士顿分类   CWE^:kr6  
  B (72)breakeven chart 保本图   c=IjR3F  
  B (73)breakeven point 保本点   #pMpGw$  
  B (74)breaking-down time 复位时间   RgVg~?A@  
  B (75)budget 预算   CSE!Abg  
  B (76)budget center 预算中心   !p 70g0+  
  B (77)budget cost allowance 预算成本折让   MPJ0>Ly  
  B (78)budget manual 预算手册   M`@Es#s  
  B (79)budget period 预算期间    #U/L8  
  B (80)budgetary control 预算控制   X^. ~f+d~  
  B (81)budgeted capacity 预算生产能力   '\LU 8VC  
  B (82)burden 制造费用   I,?!NzB  
  B (83)business center 经营中心   elb}] +  
  B (84)business entity 营业个体   au7@-_  
  B (85)business unit 经营单位   :,MI,SwnS  
 B (86)buy-out management 管理性购买产权   $/P\@|MqYQ  
  B (87)by-product 副产品 A:,V)  
  C (88)called-up share capital 催缴股本   #r80FVwiD  
  C (89)capacity 生产能力   4_vJ_H-mO,  
  C (90)capacity ratios 生产能力比率   G)7J$4R  
  C (91)capital 资本   ch0x*[N@  
  C (92)capital assets pricing model资本资产计价模式   H~ =;yy  
  C (93)capital commitment 承诺资本   wW'.bqA  
  C (94)capital employed 已运用的资本   izr 3{y5  
  C (95)capital expenditure 资本支出   t? _ {  
  C (96)capital expenditureauthorization 资本支出核准   4yRX{Bl|  
  C (97)capital expenditure control 资本支出控制   iSj.lW  
  C (98)capital expenditure proposal资本支出申请   D?9EO=  
  C (99)capital funding planning 资本基金筹集计划   @S  Quc  
  C (100)capital gain 资本收益   KKJa?e`C  
  C (101)capital investment appraisal资本投资评估   \1#!% I=.  
  C (102)capital maintenance 资本保全   VI^~I;M^  
  C (103)capital resource planning 资本资源计划   N'0fB`:kz  
  C (104)capital surplus 资本盈余   qk\LfRbj  
  C (105)capital turnover 资本周转率   6)#%36rP  
  C (106)card 记录卡   _K|?;j#x0k  
  C (107)cash 现金   uGS^*W$  
  C (108)cash account 现金账户   ^p #bxN")  
  C (109)cash book 现金账薄   1 s#GY<<  
  C (110)cash cow 金牛产品   ]hA]o7 k  
  C (111)cash flow 现金流量   u BBW2  
  C (112)cash discounted 现金贴现   Fk&A2C}$b  
  C (113)cash flow budget 现金流量预算   /Oa.@53tK6  
  C (114)cash flow statement 现金流量表   Gjf1Ba  
  C (115)cash ledger 现金分类账   0:k MnHn\  
  C (116)cash limit 现金限额   <e'l"3+9(  
  C (117)CCA 现时成本会计   ~1.~4~um  
  C (118)center 中心   L~L]MC&  
  C (119)changeover time 变更时间   kv?j]<WN  
  C (120)chartered entity 特许经济个体     [IW6F  
  C (121)cheque 支票   <fcw:Ae  
  C (122)cheque register 支票登记薄   <=!|U0YV  
  C (123)coin analysis 零钱分类   k.w}}78N2N  
  C (124)classification 分类   zH?&FtO  
  C (125)clock card 工时卡   fm^)u"  
  C (126)code 代码   5%(xZ  6  
  C (127)commitment accounting 承诺确认会计   dZjh@yGP.  
  C (128)common cost 共同成本   v`u>; S_  
  C (129)company limited byguarantee 有限担保责任公司   qt#4i.Iu+  
C (130)company limited shares 股份有限公司   bR? $a+a)  
  C (131)competitive position 竞争能力状况   %c,CfhEV%&  
  C (132)concept 概念   m3iB`  
  C (133)conglomerate 跨行业企业   qy~@cPT  
  C (134)consistency concept 一致性概念   s2\6\8Ipn  
  C (135)consolidated accounts 合并报表   +\`t@Ht#  
  C (136)consolidation accounting 合并会计   jp QmKX  
  C (137)consortium 财团   ~6:y@4&F  
  C (138)contingency plan 应急计划   } T<oLvS  
  C (139)contingent liabilities 或有负债   I~I$/j]e`  
  C (140)continuous operation 连续生产   ^,;8ra*h  
  C (141)contra 抵消   r$.v"Wh)  
  C (142)contract cost 合同成本   ,4z?9@wQ  
  C (143)contract costing 合同成本计算   Yo#F;s7  
  C (144)contribution 贡献毛益   X~Vr}  
  C (145)contribution centre 贡献中心   I`}<1~ue  
  C (146)contribution chart 贡献图     <E&"]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ; +E@h=?  
  C (148)contribution to salesration 贡献毛益对销售比率   Z8Il3b*)  
  C (149)control 控制   Zr@G  
  C (150)control account 控制帐户   =D~RIt/D  
  C (151)control limits 控制限度   K=C).5=U  
  C (152)controllability concept 可控制概念   Lg4I6 G  
  C (153)controllable cost 可控制成本   A4uDuB;;ZQ  
  C (154)conversion cost 加工成本   Eq?d+s>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   yS:1F PA$_  
  C (156)corporate appraisal 公司评估   /!Kl  
  C (157)corporate planning 公司计划   d[.JEgU  
  C (158)corporate social reporting 公司社会报告   Nd4!:.  
  C (159)corporation 股份公司   #ZRplA~C7]  
  C (160)cost 成本   y:+s*x6Vg  
  C (161)cost account 成本帐户   ~.wDb,*  
  C (162)cost accounting 成本会计   RDu'N  
  C (163)cost accounting manual 成本手册   \V,;F!*#G  
  C (164)cost accounts calendar 成本报表的日历时间   +~A<&7[}  
  C (165)cost adjustment 成本调整   \3@AC7  
  C (166)cost allocation 成本分配   }X`jhsqT  
  C (167)cost apportionment 成本分摊   ]xIfgSq  
  C (168)cost attribution 成本归属   `FM^)(wT  
  C (169)cost audit 成本审计   XK5qE"  
  C (170)cost behaviour 成本性态   s GP}>w-JZ  
  C (171)cost benefit analysis 成本效益分析   U'acVcD  
  C (172)cost center 成本中心   #dgWXO  
  C (173)cost driver 成本动因
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