论坛风格切换切换到宽版
  • 2223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
G0~6A@>  
m"/ o4  
注会《审计》英语常用词汇 Rl{e<>O\^  
iz %wozf  
s3sPj2e{  
  1.audit   审计 E< Y!BT[X  
  2.attestation   鉴证 '4ip~>3?w  
  3.credibility   可信赖程度 ?Gqq]ozm  
  4.audit of financial statements 财务报表审计 zQ~ax!}R  
  5.agreed-upon procedures 执行商定程序 x:$ xtu  
  6.high levels of assurance 高水平保证 zvbO q  
  7.compilation 编制 0PD=/fh[  
  8.reliability 可靠性 A9_} RJ9  
  9.relevance 相关性 ).3riR  
  10.professional skepticism 职业谨慎 z5p5=KOb  
  11.objectivity 客观性 x/dyb.  
  12. professional competence 专业胜任能力 .]w=+~h  
  13.Senior/CPA-in-charge 项目经理 rU9z? (  
  14.audit engagement letter 业务约定书 +3F%soum95  
  15.recurring audit 连续审计 $W]}m"l  
  16.the client 委托人 5=_bK^Am  
  17.change CPA 更换注册会计 }0V aZ<j  
  18.the existing CPA 现任注册会计师 92x)Pc^D  
  19.the successor CPA 后任注册会计师 Marx=cNj  
  20.the preceding CPA前任注册会计师 BUS4 T#D  
  21.issue the audit report 出具审计报告 +L|x^ B3  
  22.expert 专家 Vbv)C3ezD  
  23.the board of directors 董事会 HA74s':FN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P W_"JZ  
  25.assess material misstatement risks评估重大错报风险 [\3W_jR  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +"1fr  
  27.a general knowledge of —— 初步了解―――的情况 p1UYkmx[  
  28.a more knowledge of—— 进一步了解的情况 > JC"YB  
  29.the prior year‘s working papers 以前年度工作底稿 Z 4QL&?U  
  30.minutes of meeting 会议纪要 3Fw7q"  
  31.business risks 经营风险 N*+L'bO  
  32.appropriateness 适当性 [Ob09#B%:5  
  33.accounting estimate 会计估计 |Iknk,  
  34.management representations 管理层声明 goe %'k,  
  35.going concern assumption 持续经营假设 +rJDDIb  
  36.audit plan 审计计划 0`V;;w8  
  37.significant audit areas 重点审计领域 3i1TBhs6  
  38.error 错误 `ZU]eAV  
  39.fraud舞弊 h~lps?.#b  
  40.modified or additional procedures 修改或追加审计程序 fjCFJ_  
  41.misappropriation of assets 侵占资产 A0,h 7<i  
  42.transactions without substance 虚假交易 q|V|Jl  
  43.unusual pressures 异常压力 ^8KxU  
  44.the suspected noncompliance 涉嫌存在违法行为 qP0UcG  
  45.materialiy 重要性 :T{VCw:*  
  46.exceed the materiality level 超过重要性水平 I? ="Er[g}  
  47.approach the materiality level 接近重要性水平 bFhZSk )  
  48.an acceptably low level 可接受水平 U(gYx@   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =QK ucLo  
  50.misstatements or omissions 错报或漏报 EM(%|#  
  51.aggregate 总计 ++n_$Qug  
  52.subsequent events 期后事项 gO{$p q}  
  53.adjust the financial statements 调整财务报表 {n&GZG"f  
  54.perform additional audit procedures 实施追加的审计程序 x_t$*  
  55.audit risk 审计风险 V?)YQ B  
  56.detection risk 检查风险 P?^%i  
  57.inappropriate audit opinion 不适当的审计意见 M@JW/~p'  
  58.material misstatement 重大的错报  //0Y#"  
  59.tolerable misstatement 可容忍错报 CaV@<T  
  60.the acceptable level of detection risk 可接受的检查风险 g&{CEfw&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 x2TE[#><  
  62.simall business 小规模企业 G5%k.IRz  
  63.accounting system 会计系统 Fi/`3A@68  
  64.test of control 控制测试 &@FufpPw/  
  65.walk-through test 穿行测试 +IMt$}7[  
  66.communication 沟通 E@EP9X >  
  67.flow chart 流程图 h^v#?3.@  
  68.reperformance of internal control 重新执行 LP !d|X  
  69.audit evidence 审计证据 %k<+#j6ZH  
  70.substantive procedures 实质性程序 K4 -_a{)/  
  71.assertions 认定 p2U6B  
  72.esistence 存在 gF`hlYD  
  73.occurrence 发生 ?9%$g?3Z  
  74.completeness 完整性 J:J/AgJuH  
  75.rights and obligations 权利和义务 I:w+lchAMe  
  76.valuation and allocation 计价和分摊 /;vHAtt;f  
  77.cutoff 截止 nch#DE8 2  
  78.accuracy 准确性 }t:* w  
  79.classification 分类 2I|lY>Z  
  80.inspection 检查 M)U)Sc zHO  
  81.supervision of counting 监盘 EEMRy  
  82.observation 观察 nBLb1T  
  83.confirmation 函证 M2;6Cz>,P  
  84.computation 计算 q6b&b^r+H  
  85.analytical procedures 分析程序 8 &v)Vi-  
  86.vouch 核对 dd6%3L{cn  
  87.trace 追查 ZvLI~ul(zT  
  88.audit sampling 审计抽样 HYG1BfEaW  
  89.error 误差 .4l cES~  
  90.expected error 预期误差 sy-#E o#3  
  91.population 总体 =f23lA  
  92.sampling risk 抽样风险 C4GkFD   
  93.non- sampling risk 非抽样风险 z`eMb  
  94.sampling unit 抽样单位 _ 2)QL  
  95.statistical sampling 统计抽样 |Qb@.  
  96.tolerable error 可容忍误差 9Fw NX  
  97.the risk of under reliance 信赖不足风险 R<vbhB/lU  
  98.the risk of over reliance 信赖过度风险 4'tY1 d  
  99.the risk of incorrect rejection 误拒风险 .|Yn[?(  
  100. the risk of incorrect acceptance 误受风险 y2mSPLw  
  101.working trial balance 试算平衡表 GZHJ 4|DK  
  102.index and cross-referencing 索引和交叉索引 fQwLx  
  103.cash receipt 现金收入 g7lPQ_A*  
  104.cash disbursement 现金支出 -r]L MQ  
  105.bank statement 银行对账单 x6$3 KDQm  
  106.bank reconciliation 银行存款余额调节表 p$ETAvD  
  107.balance sheet date 资产负债表日 d(:I~m  
  108.net realizable value 可变现净值 ?G<?: /CU  
  109.storeroom 仓库 :6Tv4ZUvcG  
  110.sale invoice 销售发票 =d iGuI B  
  111.price list 价目表 7z&$\qu2  
  112.positive confirmation request 积极式询证函 F@#p  
  113.negative confirmation request 消极式询证函 ;.rY`<|  
  114.purchase requisition 请购单 xZM4CR9]*C  
  115.receiving report 验收报告 O<$j} ?2  
  116.gross margin 毛利 I[?bM-  
  117.manufacturing overhead 制造费用 G{O{ p  
  118.material requisition 领料单 OEX\]!3_Fm  
  119.inventory-taking 存货盘点 yqtaQ0F~  
  120.bond certificate 债券 :6&#u.\u  
  121.stock certificate 股票 :t;i2Ck  
  122.audit report 审计报告 y&eU\>M  
  123.entity 被审计单位 9g'6zB  
  124.addressee of the audit report 审计报告的收件人 9Zmq7a E  
  125.unqualified opinion 无保留意见 s,pg4nst56  
  126.qualified opinion 保留意见 C rl:v8  
  127.disclaimer of opinion 无法表示意见 [Q\(k d*4  
  128.adverse opinion 否定意见
(uy\~Zb  
f! )yE`4-  
A (1)ABC 作业基础成本计算   Vg :''!4t2  
  A (2)absorbed overhead 已吸收制造费用 kY6_n4  
  A (3)absorption costing 吸收成本计算 8J- ?bo  
  A (4)account 账户,报表   SG1AYUs V  
  A (5)accounting postulate 会计假设   3OY(L`  
  A (6)accounting series release 会计公告文件   ):nC%0V  
  A (7)accounting valuation 会计计价   P_H_\KsH*(  
  A (8)account sale 承销清单 QAMcI:5  
  A (9)accountability concept 经营责任概念   e 'F:LMX  
  A (10)accountancy 会计职业   )O$S3ojZ  
  A (11)accountant 会计师   (d* | |"  
  A (12)accounting 会计   Y^U^yh_!^  
  A (13)agency cost 代理成本   U[OUIXUi  
  A (14)accounting bases 会计基础   (<@`MPI\@  
  A (15)accounting manual 会计手册   \PFjw9s  
  A (16)accounting period 会计期间   pp{GaCi  
  A (17)accounting policies 会计方针   ue4 {h  
  A (18)accounting rate of return 会计报酬率    B@*!>R  
  A (19)accounting reference date 会计参照日   }R YPr  
  A (20)accounting reference period 会计参照期间   `2^(Ss# )  
  A (21)accrual concept 应计概念   rW_cLdh]#  
  A (22)accrual expenses 应计费用   _34%St!lg  
  A (23)acid test ration 速动比率(酸性测试比率)   GU9p'E  
  A (24)acquisition 购置   =vriraV"  
  A (25)acquisition accounting 收购会计   Ul'H(eH.v  
  A (26)activity based accounting 作业基础成本计算   y\[* mgl:  
  A (27)adjusting events 调整事项   84i0h$ZZo  
  A (28)administrative expenses 行政管理费   4L4u<  
  A (29)advice note 发货通知   1CM 8P3  
  A (30)amortization 摊销   .cx9+;  
  A (31)analytical review 分析性检查   rOj(THoc{  
  A (32)annual equivalent cost 年度等量成本法   (:%t  
  A (33)annual report and accounts 年度报告和报表   x9 n(3Oa  
  A (34)appraisal cost 检验成本   Z!jJ93A"  
  A (35)appropriation account 盈余分配账户   'z)cieFKP  
  A (36)articles of association 公司章程细则   @`Dh 7Q  
  A (37)assets 资产   gS`Z>+V5!c  
  A (38)assets cover 资产保障   0ia-D`^me  
  A (39)asset value per share 每股资产价值   Y?zo")  
  A (40)associated company 联营公司   [Ls%nz|  
  A (41)attainable standard 可达标准   vq-;wdq?2  
qK~]au:C  
 A (42)attributable profit 可归属利润   Ge=\IAj  
  A (43)audit 审计   q|IU+r:! 3  
  A (44)audit report 审计报告   PI,2b(`h_  
  A (45)auditing standards 审计准则   >Rb jdM5K4  
  A (46)authorized share capital 额定股本   T!pZj_ h=  
  A (47)available hours 可用小时   5B8fz;l= B  
  A (48)avoidable costs 可避免成本 {0AlQ6.@>  
  B (49)back-to-back loan 易币贷款   `Hv"^o  
  B (50)backflush accounting 倒退成本计算   mv`b3 $  
  B (51)bad debts 坏帐   0tPwhJ  
  B (52)bad debts ratio 坏帐比率   +&J1D8  
  B (53)bank charges 银行手续费   e eyZ $n  
  B (54)bank overdraft 银行透支   F[F  NtZ  
  B (55)bank reconciliation 银行存款调节表   sb1tQ=u[  
  B (56)bank statement 银行对账单   i=pfjC  
  B (57)bankruptcy 破产   MBU4Awj  
  B (58)basis of apportionment 分摊基础   EU'rdG*t/R  
  B (59)batch 批量   jZvIqR/  
  B (60)batch costing 分批成本计算   |?MD>Pez  
  B (61)beta factor B(市场)风险因素   3O _O5  
  B (62)bill 账单   [D<(xr&N%  
  B (63)bill of exchange 汇票   D5].^*AbZ  
  B (64)bill of landing 提单   ymnK`/J!Q  
  B (65)bill of materials 用料预计单   0 N0< 4 b  
  B (66)bill payable 应付票据   :!fY;c?  
  B (67)bill receivable 应收票据   [ biz[ fm  
  B (68)bin card 存货记录卡   MU:v& sk  
  B (69)bonus 红利   !|9k&o  
  B (70)book-keeping 薄记   f'`y-]"V5)  
  B (71)Boston classification 波士顿分类   fjuPGg~  
  B (72)breakeven chart 保本图   w_LkS/  
  B (73)breakeven point 保本点   U7,.L  
  B (74)breaking-down time 复位时间   =KD[#au6a  
  B (75)budget 预算   iU=:YPE+ .  
  B (76)budget center 预算中心   YdB/s1|G  
  B (77)budget cost allowance 预算成本折让   62G %.'7  
  B (78)budget manual 预算手册   h=n\c6 Q  
  B (79)budget period 预算期间   3hzz*9/n  
  B (80)budgetary control 预算控制   p!<PRms@  
  B (81)budgeted capacity 预算生产能力   <A`SC;k\u  
  B (82)burden 制造费用   &Wk:>9]Jrb  
  B (83)business center 经营中心   ) :Px`] 5  
  B (84)business entity 营业个体   ]XL=S|tIq  
  B (85)business unit 经营单位    x8wsx F  
 B (86)buy-out management 管理性购买产权   ]~ S zb  
  B (87)by-product 副产品 1Vz3N/AP%?  
  C (88)called-up share capital 催缴股本   lYr4gFOs  
  C (89)capacity 生产能力   ,ZO?D|M1  
  C (90)capacity ratios 生产能力比率   T$;BZ=_  
  C (91)capital 资本   Wkr31Du\K  
  C (92)capital assets pricing model资本资产计价模式   i~5'bSq c  
  C (93)capital commitment 承诺资本   u%OLXb  
  C (94)capital employed 已运用的资本   X]\; f  
  C (95)capital expenditure 资本支出   .ho Vy*I  
  C (96)capital expenditureauthorization 资本支出核准   XG5T`>Yl  
  C (97)capital expenditure control 资本支出控制   kn`O3cW/  
  C (98)capital expenditure proposal资本支出申请   [g=4'4EZc  
  C (99)capital funding planning 资本基金筹集计划   "-G7eGQ  
  C (100)capital gain 资本收益   qK%#$JgqA  
  C (101)capital investment appraisal资本投资评估   (S6>^:;=~  
  C (102)capital maintenance 资本保全   n*#HokX  
  C (103)capital resource planning 资本资源计划   ^.*zBrFx  
  C (104)capital surplus 资本盈余   "1p, r&}  
  C (105)capital turnover 资本周转率   !QME!c>*$  
  C (106)card 记录卡   / IH F  
  C (107)cash 现金   )U8=-_m  
  C (108)cash account 现金账户   ;:Tb_4Hr  
  C (109)cash book 现金账薄   u_o] \D~  
  C (110)cash cow 金牛产品   ogV v 8Xb  
  C (111)cash flow 现金流量   VmXXj6l&  
  C (112)cash discounted 现金贴现   ndk~(ex|j  
  C (113)cash flow budget 现金流量预算   ItZ*$I1<  
  C (114)cash flow statement 现金流量表   9w1`_r[J  
  C (115)cash ledger 现金分类账   6.|[;> Km  
  C (116)cash limit 现金限额   EQ"+G[j~x  
  C (117)CCA 现时成本会计   R[QBFL<  
  C (118)center 中心   RS2uk 7MB  
  C (119)changeover time 变更时间   !| mzu1S  
  C (120)chartered entity 特许经济个体   {T0Au{88H  
  C (121)cheque 支票   P"[{s^mb  
  C (122)cheque register 支票登记薄   SI=7$8T5=5  
  C (123)coin analysis 零钱分类   '+*'sQvH[  
  C (124)classification 分类   ]L3MIaO2T  
  C (125)clock card 工时卡   &,\my-4c>  
  C (126)code 代码   i\#?M  "  
  C (127)commitment accounting 承诺确认会计   ~;t/VsgGW  
  C (128)common cost 共同成本   vSCJ xSt#e  
  C (129)company limited byguarantee 有限担保责任公司   f'Oj01[  
C (130)company limited shares 股份有限公司   )vY)Mg  
  C (131)competitive position 竞争能力状况   w ,0OO f  
  C (132)concept 概念   {CX06BP  
  C (133)conglomerate 跨行业企业   \J-D @b;  
  C (134)consistency concept 一致性概念   _Y)Wi[  
  C (135)consolidated accounts 合并报表   vVjk9_Ul  
  C (136)consolidation accounting 合并会计   aeEio;G1  
  C (137)consortium 财团   ^#4<~zU  
  C (138)contingency plan 应急计划   =yPV9#(I/  
  C (139)contingent liabilities 或有负债   oS<*\!&D  
  C (140)continuous operation 连续生产   D&DbxTi  
  C (141)contra 抵消   0E@*&Ru  
  C (142)contract cost 合同成本   4 lwoTGVZj  
  C (143)contract costing 合同成本计算   |!CAxE0d$B  
  C (144)contribution 贡献毛益   Q n;,OB k  
  C (145)contribution centre 贡献中心   ROO@EQ#`Z  
  C (146)contribution chart 贡献图   TrQUhmS/!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   T5dnj&N ]  
  C (148)contribution to salesration 贡献毛益对销售比率   +.-mqtM  
  C (149)control 控制   ezS@`_pR;  
  C (150)control account 控制帐户   U [Lr+nKo\  
  C (151)control limits 控制限度   %Vk77(  
  C (152)controllability concept 可控制概念   l4U  
  C (153)controllable cost 可控制成本   E=]|v+#~  
  C (154)conversion cost 加工成本   %{? 9#))  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q9&H/]"v  
  C (156)corporate appraisal 公司评估   ,G[Y< ~Hy  
  C (157)corporate planning 公司计划   FJn.V 1  
  C (158)corporate social reporting 公司社会报告   gOm8 O,  
  C (159)corporation 股份公司   TK0W=&6#A  
  C (160)cost 成本   f*Os~@K  
  C (161)cost account 成本帐户   oFsV0 {x%)  
  C (162)cost accounting 成本会计   ! %N@>[  
  C (163)cost accounting manual 成本手册    hV fANbs  
  C (164)cost accounts calendar 成本报表的日历时间   mri g5{  
  C (165)cost adjustment 成本调整   g|tclBx  
  C (166)cost allocation 成本分配   COHook(:  
  C (167)cost apportionment 成本分摊   /Zxq-9   
  C (168)cost attribution 成本归属   I ^[[*Bh*C  
  C (169)cost audit 成本审计   7"OJ,Mx%  
  C (170)cost behaviour 成本性态   v[)8 1uY  
  C (171)cost benefit analysis 成本效益分析   _n&#e r  
  C (172)cost center 成本中心   DHZ`y[&}|N  
  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