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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 A.vcE  
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  1.audit   审计 &86km FA  
  2.attestation   鉴证 DR9M8E  
  3.credibility   可信赖程度 3V`K^X3  
  4.audit of financial statements 财务报表审计 yXNE2K  
  5.agreed-upon procedures 执行商定程序 >TsJ0E?3x  
  6.high levels of assurance 高水平保证 @+}Q<  
  7.compilation 编制 ?ZS G4La\  
  8.reliability 可靠性 dUn8Xqj1  
  9.relevance 相关性 i^uC4S~  
  10.professional skepticism 职业谨慎 N_L&!%s  
  11.objectivity 客观性 !23W=N}82  
  12. professional competence 专业胜任能力 `hS<F" j  
  13.Senior/CPA-in-charge 项目经理 >qx~m>2|8]  
  14.audit engagement letter 业务约定书 #hd<5+$U}l  
  15.recurring audit 连续审计 t1B0M4x9  
  16.the client 委托人 d\, 4Wet;#  
  17.change CPA 更换注册会计 O6;>]/`  
  18.the existing CPA 现任注册会计师 VzpPopD,QW  
  19.the successor CPA 后任注册会计师 Qd!;CoOmZs  
  20.the preceding CPA前任注册会计师 7& k lX  
  21.issue the audit report 出具审计报告 AnPm5i.  
  22.expert 专家 X3]E8)645N  
  23.the board of directors 董事会 v %&f00  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !{s $V2_  
  25.assess material misstatement risks评估重大错报风险 PZpwi?N  
  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 svyC(m)'  
  27.a general knowledge of —— 初步了解―――的情况 P,iLqat  
  28.a more knowledge of—— 进一步了解的情况 $t 1]w]}d  
  29.the prior year‘s working papers 以前年度工作底稿 8Mg4y1)RU  
  30.minutes of meeting 会议纪要 v5w I?HE  
  31.business risks 经营风险 KN~E9oGs  
  32.appropriateness 适当性 h1K 3A5  
  33.accounting estimate 会计估计 ~<v.WP<:  
  34.management representations 管理层声明 p/lMv\`5  
  35.going concern assumption 持续经营假设 Lj(hk @  
  36.audit plan 审计计划 :M|c,SQK  
  37.significant audit areas 重点审计领域 gKb4n Nt  
  38.error 错误 I2j;9Qcz  
  39.fraud舞弊 v.6" <nT2  
  40.modified or additional procedures 修改或追加审计程序 4>Uo0NfL  
  41.misappropriation of assets 侵占资产 ~c?yHpZx%  
  42.transactions without substance 虚假交易 I6y&6g  
  43.unusual pressures 异常压力 ADv a@P  
  44.the suspected noncompliance 涉嫌存在违法行为 qR]4m]o  
  45.materialiy 重要性 8)"KPr63M  
  46.exceed the materiality level 超过重要性水平 ; tvB{s_  
  47.approach the materiality level 接近重要性水平 {,APZ`q|  
  48.an acceptably low level 可接受水平 f` A  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dhK$ XG  
  50.misstatements or omissions 错报或漏报 -ZQ3^'f:0J  
  51.aggregate 总计 .&@|)u  
  52.subsequent events 期后事项 `y YgL@Zt  
  53.adjust the financial statements 调整财务报表  TWx<)  
  54.perform additional audit procedures 实施追加的审计程序 a2=wJhk  
  55.audit risk 审计风险 FN,0&D}`  
  56.detection risk 检查风险 ?]9uHrdsN}  
  57.inappropriate audit opinion 不适当的审计意见 d*A>P  
  58.material misstatement 重大的错报 (m04Z2#  
  59.tolerable misstatement 可容忍错报 ;\<?LTp/r  
  60.the acceptable level of detection risk 可接受的检查风险 0E\R\KO$>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 XZ|"7as  
  62.simall business 小规模企业 j&T/.]dX&  
  63.accounting system 会计系统 i;)g0}x`  
  64.test of control 控制测试 ` V^#Sb  
  65.walk-through test 穿行测试 \|62E):i1  
  66.communication 沟通 M8cLh!!  
  67.flow chart 流程图 o4~ft!>  
  68.reperformance of internal control 重新执行 MqoQs{x  
  69.audit evidence 审计证据 Z7.)[ ;  
  70.substantive procedures 实质性程序 lmmyDg1R  
  71.assertions 认定 6{7O  
  72.esistence 存在 ['s_qCA[  
  73.occurrence 发生 [0&Lvx  
  74.completeness 完整性 sM5 w~R>Y  
  75.rights and obligations 权利和义务 ?sS'T7r v  
  76.valuation and allocation 计价和分摊 Plq [Ml9  
  77.cutoff 截止 lC_zSmT  
  78.accuracy 准确性 KG3*~G  
  79.classification 分类 e/Q[%y.X  
  80.inspection 检查 bLV@Ts  
  81.supervision of counting 监盘 }7.q[ ^oF  
  82.observation 观察 e #nTp b  
  83.confirmation 函证 +:'Po.{"  
  84.computation 计算  v$tS 2N2  
  85.analytical procedures 分析程序 s}z,{Y$-t  
  86.vouch 核对 }?fa+FQGp  
  87.trace 追查 .9^;? Ts  
  88.audit sampling 审计抽样 $s]@% 6 f  
  89.error 误差 8OFrW.>[  
  90.expected error 预期误差 ycE<7W  
  91.population 总体 1|. 0]~0  
  92.sampling risk 抽样风险 Bp/8 >E O`  
  93.non- sampling risk 非抽样风险 w5*18L=O\  
  94.sampling unit 抽样单位 $Ilr.6';  
  95.statistical sampling 统计抽样 $`=?Nb@@#  
  96.tolerable error 可容忍误差 GUp51*#XR  
  97.the risk of under reliance 信赖不足风险 &pba~X.u  
  98.the risk of over reliance 信赖过度风险 WX=+\`NyJ(  
  99.the risk of incorrect rejection 误拒风险 kcOpO<oE  
  100. the risk of incorrect acceptance 误受风险 %qE#^ U  
  101.working trial balance 试算平衡表  C|lMXp\*  
  102.index and cross-referencing 索引和交叉索引 H~~(v52wD  
  103.cash receipt 现金收入 ^Q OvK>W<  
  104.cash disbursement 现金支出 /N^+a-.Qd  
  105.bank statement 银行对账单 qt:->yiq+  
  106.bank reconciliation 银行存款余额调节表 dY|jV}%T  
  107.balance sheet date 资产负债表日 |1<Z3\+_/  
  108.net realizable value 可变现净值 <Q kfvK]Q  
  109.storeroom 仓库 [`b{eLCFX]  
  110.sale invoice 销售发票 eS.]@ E-T  
  111.price list 价目表 mY AFruN  
  112.positive confirmation request 积极式询证函 (,TO|  
  113.negative confirmation request 消极式询证函 ;C{_T:LS  
  114.purchase requisition 请购单 .^NV e40O  
  115.receiving report 验收报告 jF5 JpyOc  
  116.gross margin 毛利 +]e4c;`ko}  
  117.manufacturing overhead 制造费用 e=R} 4`  
  118.material requisition 领料单 :Aa^afjJw  
  119.inventory-taking 存货盘点 kL3=7t^ 1  
  120.bond certificate 债券 xD#/@E1'Y  
  121.stock certificate 股票 UetmO`qju  
  122.audit report 审计报告 -)Vj08aP  
  123.entity 被审计单位 o{hKt?  
  124.addressee of the audit report 审计报告的收件人 37[C^R!1c  
  125.unqualified opinion 无保留意见 a;zcAeX  
  126.qualified opinion 保留意见 SeTU`WLEm  
  127.disclaimer of opinion 无法表示意见 4HHf3j!5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   z?aD Oh  
  A (2)absorbed overhead 已吸收制造费用 }*t~&l0  
  A (3)absorption costing 吸收成本计算 xV6j6k  
  A (4)account 账户,报表   \wCL)t.cX  
  A (5)accounting postulate 会计假设   aF=VJ+5  
  A (6)accounting series release 会计公告文件   o&O!Ur  
  A (7)accounting valuation 会计计价   QezK&iJg  
  A (8)account sale 承销清单 p[eRK .$!  
  A (9)accountability concept 经营责任概念   xle29:?l  
  A (10)accountancy 会计职业   ^v'Lu!\f  
  A (11)accountant 会计师   &Xav$6+Z1J  
  A (12)accounting 会计   TGLXvP& \  
  A (13)agency cost 代理成本   5e  LPn  
  A (14)accounting bases 会计基础   AK!G#ug  
  A (15)accounting manual 会计手册   4jW{IGW  
  A (16)accounting period 会计期间   nr^p H.  
  A (17)accounting policies 会计方针   Pm_=   
  A (18)accounting rate of return 会计报酬率   x9e 9$ww}  
  A (19)accounting reference date 会计参照日   neBkwXF!  
  A (20)accounting reference period 会计参照期间   6p@ts`#  
  A (21)accrual concept 应计概念   88K*d8m  
  A (22)accrual expenses 应计费用   g;h&Xkp  
  A (23)acid test ration 速动比率(酸性测试比率)   smU+ :~  
  A (24)acquisition 购置   0{yx*}.  
  A (25)acquisition accounting 收购会计   ZZ(@:F  
  A (26)activity based accounting 作业基础成本计算   1: t>}[Y  
  A (27)adjusting events 调整事项   34=0.{qn  
  A (28)administrative expenses 行政管理费   =jN] ckn  
  A (29)advice note 发货通知   9wC; m:  
  A (30)amortization 摊销   Xy{+=UY  
  A (31)analytical review 分析性检查   h]#)41y<  
  A (32)annual equivalent cost 年度等量成本法   P33E\O  
  A (33)annual report and accounts 年度报告和报表   xlLS`  
  A (34)appraisal cost 检验成本   _biJch  
  A (35)appropriation account 盈余分配账户   ?2TH("hV$  
  A (36)articles of association 公司章程细则   bq O"k t  
  A (37)assets 资产   Z:_y,( 1Q  
  A (38)assets cover 资产保障   [oj"Tn(  
  A (39)asset value per share 每股资产价值   f+V':qz  
  A (40)associated company 联营公司   D |o@(V  
  A (41)attainable standard 可达标准   NP8TF*5V  
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 A (42)attributable profit 可归属利润   FScQS.qF  
  A (43)audit 审计   +0 MKh  
  A (44)audit report 审计报告   1GdD  
  A (45)auditing standards 审计准则   f<wgZM  
  A (46)authorized share capital 额定股本   |@BN+o;`Om  
  A (47)available hours 可用小时   q~n2VU4L*  
  A (48)avoidable costs 可避免成本 "ivqh{ ,  
  B (49)back-to-back loan 易币贷款   bnGA.b  
  B (50)backflush accounting 倒退成本计算   J%)2,szn0  
  B (51)bad debts 坏帐   K^H t$04  
  B (52)bad debts ratio 坏帐比率   MQ44uHJ  
  B (53)bank charges 银行手续费   F 4/Uu"J:  
  B (54)bank overdraft 银行透支   Sg-xm+iSDt  
  B (55)bank reconciliation 银行存款调节表   lND[anB!  
  B (56)bank statement 银行对账单   G$ FBx  
  B (57)bankruptcy 破产    o3=kF  
  B (58)basis of apportionment 分摊基础   0,/x#  
  B (59)batch 批量   }H=OVbQor  
  B (60)batch costing 分批成本计算   ">3@<f>  
  B (61)beta factor B(市场)风险因素   cy4'q ?r  
  B (62)bill 账单   dI-5%Um  
  B (63)bill of exchange 汇票   QGd- 9UEA]  
  B (64)bill of landing 提单   TeJ `sJ  
  B (65)bill of materials 用料预计单   UsN b&aue  
  B (66)bill payable 应付票据   >{a,]q*  
  B (67)bill receivable 应收票据   YHYB.H)  
  B (68)bin card 存货记录卡   n^N]iw{G  
  B (69)bonus 红利   fXe-U='  
  B (70)book-keeping 薄记   h>:RCp C  
  B (71)Boston classification 波士顿分类   M;qL)vf  
  B (72)breakeven chart 保本图   $8k_M   
  B (73)breakeven point 保本点   T;@>O^  
  B (74)breaking-down time 复位时间   Wi^rnr'S s  
  B (75)budget 预算   s~ A8/YoU}  
  B (76)budget center 预算中心   Wg^cj:&`u  
  B (77)budget cost allowance 预算成本折让   de9l;zF  
  B (78)budget manual 预算手册   x[UO1% _o-  
  B (79)budget period 预算期间   VU9P\|c@<  
  B (80)budgetary control 预算控制   #~;8#!X  
  B (81)budgeted capacity 预算生产能力   x-&v|w'  
  B (82)burden 制造费用   v Lv@Mo  
  B (83)business center 经营中心   ^z^e*<{WEl  
  B (84)business entity 营业个体   OPW"AB J  
  B (85)business unit 经营单位   'V#ew\  
 B (86)buy-out management 管理性购买产权   w9$ 8t9$|  
  B (87)by-product 副产品 % Au$E&sj  
  C (88)called-up share capital 催缴股本   % VpBB  
  C (89)capacity 生产能力   ,hLSRj{  
  C (90)capacity ratios 生产能力比率   k&iDJt  
  C (91)capital 资本   v&2@<I>  
  C (92)capital assets pricing model资本资产计价模式   DA`sm  
  C (93)capital commitment 承诺资本   od*Z$Hb>'  
  C (94)capital employed 已运用的资本   j#t8Krd] "  
  C (95)capital expenditure 资本支出   xY2_*#{.  
  C (96)capital expenditureauthorization 资本支出核准   ?i2Wst  
  C (97)capital expenditure control 资本支出控制   [P=[hj;  
  C (98)capital expenditure proposal资本支出申请   R2THL  
  C (99)capital funding planning 资本基金筹集计划   _`i%9Ad.4  
  C (100)capital gain 资本收益   Fx5d@WNa>  
  C (101)capital investment appraisal资本投资评估   Cfo 8gX*  
  C (102)capital maintenance 资本保全   %aBJ+V F  
  C (103)capital resource planning 资本资源计划   ~h0BT(p/  
  C (104)capital surplus 资本盈余   lk1Gs{(qhH  
  C (105)capital turnover 资本周转率   'h>5&=r  
  C (106)card 记录卡   cuaNAJ  
  C (107)cash 现金   NjN?RB/5  
  C (108)cash account 现金账户   !]+Z%ed`%  
  C (109)cash book 现金账薄   e>9Z:vY  
  C (110)cash cow 金牛产品   : 5< 9/  
  C (111)cash flow 现金流量   F(9 Y/UXH  
  C (112)cash discounted 现金贴现   #0hNk%X=  
  C (113)cash flow budget 现金流量预算   YQV?S  
  C (114)cash flow statement 现金流量表   D%UZ'bHN*  
  C (115)cash ledger 现金分类账   X2dc\v.x  
  C (116)cash limit 现金限额   rn: zKTyhw  
  C (117)CCA 现时成本会计   \UqS -j|  
  C (118)center 中心   4:&qT Y)H  
  C (119)changeover time 变更时间   rjHIQC C  
  C (120)chartered entity 特许经济个体   a,*p_:~i  
  C (121)cheque 支票   |W*@}D  
  C (122)cheque register 支票登记薄   Fra>|;do  
  C (123)coin analysis 零钱分类   <o!&Kk9  
  C (124)classification 分类   U5CPkH1  
  C (125)clock card 工时卡   {XD/8m(hN|  
  C (126)code 代码   X";Z Up  
  C (127)commitment accounting 承诺确认会计   !Nl.Vb  
  C (128)common cost 共同成本   h@;)dLo0z  
  C (129)company limited byguarantee 有限担保责任公司   OssR[$69  
C (130)company limited shares 股份有限公司   )w2K&Zr0  
  C (131)competitive position 竞争能力状况   4 %)N(%u  
  C (132)concept 概念   !\-4gr?`!  
  C (133)conglomerate 跨行业企业   W .`Xm(y  
  C (134)consistency concept 一致性概念   ] @)!:<+  
  C (135)consolidated accounts 合并报表   -}X?2Q  
  C (136)consolidation accounting 合并会计   =v4r M0m,  
  C (137)consortium 财团   .blft,'  
  C (138)contingency plan 应急计划   S1^nC tSF  
  C (139)contingent liabilities 或有负债   -*%!q$ :  
  C (140)continuous operation 连续生产   ^+%tlX_+.  
  C (141)contra 抵消   &^7uv0M<y  
  C (142)contract cost 合同成本   WVWS7N\  
  C (143)contract costing 合同成本计算   ihiuSF<NaQ  
  C (144)contribution 贡献毛益   :Wg-@d  
  C (145)contribution centre 贡献中心   }#OqU# q|  
  C (146)contribution chart 贡献图   'ZC}9=_g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b-BM"~N'  
  C (148)contribution to salesration 贡献毛益对销售比率   inPE/Ux  
  C (149)control 控制   9 rTz N  
  C (150)control account 控制帐户   FL`1yD^2  
  C (151)control limits 控制限度   w3<"g&n|  
  C (152)controllability concept 可控制概念   :'y{dbKp"  
  C (153)controllable cost 可控制成本   k%]DT.cE  
  C (154)conversion cost 加工成本   * {gxI<   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   UW hn1N  
  C (156)corporate appraisal 公司评估   J1tzHa6  
  C (157)corporate planning 公司计划   m0|Ae@g~3  
  C (158)corporate social reporting 公司社会报告   n{64g+  
  C (159)corporation 股份公司   ESD<8 OR  
  C (160)cost 成本   z|3`0eWIG  
  C (161)cost account 成本帐户   F)/~p&H  
  C (162)cost accounting 成本会计   #d Z/UM(u  
  C (163)cost accounting manual 成本手册   eu}Fd@GO  
  C (164)cost accounts calendar 成本报表的日历时间    lk_s!<ni  
  C (165)cost adjustment 成本调整   |^Ew<  
  C (166)cost allocation 成本分配   NtY*sUKRD  
  C (167)cost apportionment 成本分摊   _{e&@ d  
  C (168)cost attribution 成本归属   CF|moc:;  
  C (169)cost audit 成本审计   Iz}2 ^  
  C (170)cost behaviour 成本性态   $5lW)q A  
  C (171)cost benefit analysis 成本效益分析   Z cMj=#i  
  C (172)cost center 成本中心   ,u}<Ws8N  
  C (173)cost driver 成本动因
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