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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 ?ieC>cr  
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  1.audit   审计 ?$H=n{iW  
  2.attestation   鉴证 HAcC& s8  
  3.credibility   可信赖程度 KD..X~Me  
  4.audit of financial statements 财务报表审计 f5t/=/6>F  
  5.agreed-upon procedures 执行商定程序 F*,RDM'M  
  6.high levels of assurance 高水平保证 mv`ND&  
  7.compilation 编制 ]6?6 k4@  
  8.reliability 可靠性 e6'y S81  
  9.relevance 相关性 OGnuBK  
  10.professional skepticism 职业谨慎 {= T 9_c  
  11.objectivity 客观性 ff 2`4_ ,|  
  12. professional competence 专业胜任能力 zhC5%R &n/  
  13.Senior/CPA-in-charge 项目经理 Wtj* Z.=:  
  14.audit engagement letter 业务约定书 \hqjk:o  
  15.recurring audit 连续审计 eh6=-  
  16.the client 委托人 s>e)\9c   
  17.change CPA 更换注册会计 3TnrPO1E  
  18.the existing CPA 现任注册会计师 qL!pDZk  
  19.the successor CPA 后任注册会计师 Nb/Z +  
  20.the preceding CPA前任注册会计师 z CFXQi  
  21.issue the audit report 出具审计报告 {bO O?pp  
  22.expert 专家 ~:"//%M3l  
  23.the board of directors 董事会 jtQ}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 p']oy;t  
  25.assess material misstatement risks评估重大错报风险 lemUUl(^  
  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 0{.[#!CSk  
  27.a general knowledge of —— 初步了解―――的情况 Ou2p^:C(  
  28.a more knowledge of—— 进一步了解的情况 *~jTE;J  
  29.the prior year‘s working papers 以前年度工作底稿 :Mnl1;oh  
  30.minutes of meeting 会议纪要 JR 4fJG  
  31.business risks 经营风险 Q;eY]l8  
  32.appropriateness 适当性 ee .,D  
  33.accounting estimate 会计估计 \) g?mj^  
  34.management representations 管理层声明 '0jn|9l58  
  35.going concern assumption 持续经营假设 %bgUU|CdA  
  36.audit plan 审计计划 H us.Jfam  
  37.significant audit areas 重点审计领域 uwWKsZ4:ij  
  38.error 错误 c#`&uLp  
  39.fraud舞弊 Na$[nv8qh  
  40.modified or additional procedures 修改或追加审计程序 }9 I,p$  
  41.misappropriation of assets 侵占资产 zIbrw9G  
  42.transactions without substance 虚假交易 C;XhnqWv+l  
  43.unusual pressures 异常压力 qW|_|%{U+  
  44.the suspected noncompliance 涉嫌存在违法行为 %HcCe[d5l  
  45.materialiy 重要性 MW|:'D`  
  46.exceed the materiality level 超过重要性水平 _'Hw` 0}s  
  47.approach the materiality level 接近重要性水平 D[p`1$E-1v  
  48.an acceptably low level 可接受水平 o%[swoM@  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >AUzsQ  
  50.misstatements or omissions 错报或漏报 gE~LPwM  
  51.aggregate 总计 kuW^_BROJ  
  52.subsequent events 期后事项 -5#cfi4^*  
  53.adjust the financial statements 调整财务报表 V5bB$tL}3  
  54.perform additional audit procedures 实施追加的审计程序 (A\\s$fE/1  
  55.audit risk 审计风险 ^. @F1k  
  56.detection risk 检查风险 p?'&P!  
  57.inappropriate audit opinion 不适当的审计意见 "{M?,jP#  
  58.material misstatement 重大的错报 V&J'2Lq  
  59.tolerable misstatement 可容忍错报 )H[Pz.'ah0  
  60.the acceptable level of detection risk 可接受的检查风险 #7p!xf^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -s9()K(vZG  
  62.simall business 小规模企业 WXe]Q b g  
  63.accounting system 会计系统 jUd)|v+t  
  64.test of control 控制测试 lHc9D  
  65.walk-through test 穿行测试 jAy 0k  
  66.communication 沟通 "WzD+<oL  
  67.flow chart 流程图 E$USam  
  68.reperformance of internal control 重新执行 j. mla  
  69.audit evidence 审计证据 Oz Axnd\.N  
  70.substantive procedures 实质性程序 8 Cw3b\ne  
  71.assertions 认定 tYCVVs`?  
  72.esistence 存在 HlraOp+  
  73.occurrence 发生 9i+`,r  
  74.completeness 完整性 40HhMT Z0-  
  75.rights and obligations 权利和义务 W7"Uh M  
  76.valuation and allocation 计价和分摊 C!W0L`r  
  77.cutoff 截止 xt1\Sie  
  78.accuracy 准确性 R0YWe  
  79.classification 分类 W}M 3z  
  80.inspection 检查 0?O$->t  
  81.supervision of counting 监盘 DIx.a^LR  
  82.observation 观察 zQaD&2 q  
  83.confirmation 函证 l;}3J3/qq]  
  84.computation 计算 QVo>Uit   
  85.analytical procedures 分析程序 a6\`r^@  
  86.vouch 核对 '+7"dHLC;  
  87.trace 追查 H7(D8.y )  
  88.audit sampling 审计抽样 QM@zy  
  89.error 误差 |G/W S0  
  90.expected error 预期误差 %{ory5  
  91.population 总体 kbZpi`w  
  92.sampling risk 抽样风险 T}59m;I  
  93.non- sampling risk 非抽样风险 rG3?Z^&R+  
  94.sampling unit 抽样单位 1H \  
  95.statistical sampling 统计抽样 &1ZUMc  
  96.tolerable error 可容忍误差 F(|XJN  
  97.the risk of under reliance 信赖不足风险 6o4Y]C2W{1  
  98.the risk of over reliance 信赖过度风险 0G`@^`  
  99.the risk of incorrect rejection 误拒风险 HYl~)O>  
  100. the risk of incorrect acceptance 误受风险 st)qw]Dn;Y  
  101.working trial balance 试算平衡表 2 ])e}& i  
  102.index and cross-referencing 索引和交叉索引 -`UOqjb]3  
  103.cash receipt 现金收入 slAR<8  
  104.cash disbursement 现金支出 7QRkXs  
  105.bank statement 银行对账单 z0@BBXQ`  
  106.bank reconciliation 银行存款余额调节表 ;.=]Ar}  
  107.balance sheet date 资产负债表日 CV)K=Br5&_  
  108.net realizable value 可变现净值 p4D.nB8  
  109.storeroom 仓库 F ESl#.}  
  110.sale invoice 销售发票 /[E2+g  
  111.price list 价目表 934@Z(aUH  
  112.positive confirmation request 积极式询证函 d .%2QkL  
  113.negative confirmation request 消极式询证函 d|> /eb.R  
  114.purchase requisition 请购单 *P8CzF^>\&  
  115.receiving report 验收报告 !6,rN_a@Y  
  116.gross margin 毛利 h s_x @6  
  117.manufacturing overhead 制造费用 #HZ W57"  
  118.material requisition 领料单 8*Ty`G&v  
  119.inventory-taking 存货盘点 %<fs \J^k  
  120.bond certificate 债券 Po*!eD  
  121.stock certificate 股票 2D /bMq  
  122.audit report 审计报告 xxA^A  
  123.entity 被审计单位 rE]Nr ;Ys  
  124.addressee of the audit report 审计报告的收件人 g'cVsO)S  
  125.unqualified opinion 无保留意见 RK=Pm7L:`y  
  126.qualified opinion 保留意见 =\G`g #  
  127.disclaimer of opinion 无法表示意见 \i+Ad@)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   mZO-^ct4  
  A (2)absorbed overhead 已吸收制造费用 QseV\;z  
  A (3)absorption costing 吸收成本计算 2MmHO2  
  A (4)account 账户,报表   3aU5rbi|B  
  A (5)accounting postulate 会计假设   uh`5:V  
  A (6)accounting series release 会计公告文件   .5);W;`X  
  A (7)accounting valuation 会计计价   >~_z#2PA  
  A (8)account sale 承销清单 (,KzyR=*'  
  A (9)accountability concept 经营责任概念   m_.9 P Z  
  A (10)accountancy 会计职业   ?d+ri  
  A (11)accountant 会计师   hu.p;A3p;  
  A (12)accounting 会计   c\/-*OYr<  
  A (13)agency cost 代理成本   2|ej~}Y  
  A (14)accounting bases 会计基础   HJBGxy w  
  A (15)accounting manual 会计手册   Kp^"<%RT  
  A (16)accounting period 会计期间   4ETHaIiWp  
  A (17)accounting policies 会计方针   a,(nf1@5  
  A (18)accounting rate of return 会计报酬率   P^!g0K  
  A (19)accounting reference date 会计参照日    W =;,ls  
  A (20)accounting reference period 会计参照期间   ^+~ 5\c*  
  A (21)accrual concept 应计概念   t2Jf+t_B7  
  A (22)accrual expenses 应计费用    q*94vo-  
  A (23)acid test ration 速动比率(酸性测试比率)   | P`b"x  
  A (24)acquisition 购置   hQ(^;QcSu  
  A (25)acquisition accounting 收购会计   vG7Mk8mIr  
  A (26)activity based accounting 作业基础成本计算   r+h%a~A#>  
  A (27)adjusting events 调整事项   (E7"GJ  
  A (28)administrative expenses 行政管理费   R!yh0y}Z  
  A (29)advice note 发货通知   ;K~=? k  
  A (30)amortization 摊销   H4sW%nZ0  
  A (31)analytical review 分析性检查   -v-kFzu  
  A (32)annual equivalent cost 年度等量成本法   HEAW](s  
  A (33)annual report and accounts 年度报告和报表   #%F-Xsk  
  A (34)appraisal cost 检验成本   J5n6K$ .d  
  A (35)appropriation account 盈余分配账户   BMI`YGjY1  
  A (36)articles of association 公司章程细则   v 2 p  
  A (37)assets 资产   (>E/C^Tc%  
  A (38)assets cover 资产保障   ("F$r$9S  
  A (39)asset value per share 每股资产价值   v_Df+  
  A (40)associated company 联营公司   *JfGGI_E  
  A (41)attainable standard 可达标准   7VG*Wu  
v*0J6<  
 A (42)attributable profit 可归属利润   6212*Z_Af  
  A (43)audit 审计   \F-n}Z  
  A (44)audit report 审计报告   ,i|K} Y&  
  A (45)auditing standards 审计准则   <T;V9(66  
  A (46)authorized share capital 额定股本   y10W\beJ  
  A (47)available hours 可用小时   R)ZzRz|/  
  A (48)avoidable costs 可避免成本 ~(-1mB,  
  B (49)back-to-back loan 易币贷款   Thu_`QP^  
  B (50)backflush accounting 倒退成本计算   Z,/^lg c,  
  B (51)bad debts 坏帐   +nHr+7 }  
  B (52)bad debts ratio 坏帐比率   F(zCvT   
  B (53)bank charges 银行手续费   ]f?r@U'AS|  
  B (54)bank overdraft 银行透支   jSM`bE+"  
  B (55)bank reconciliation 银行存款调节表   +H?g9v40  
  B (56)bank statement 银行对账单   1h(IrV5g  
  B (57)bankruptcy 破产   )">#bu$  
  B (58)basis of apportionment 分摊基础   mtkZF{3Jx  
  B (59)batch 批量   ~k-'  
  B (60)batch costing 分批成本计算   >N2kWSa  
  B (61)beta factor B(市场)风险因素   Fx}v.A5  
  B (62)bill 账单   j,;f#+O`g  
  B (63)bill of exchange 汇票   l)o!&]2  
  B (64)bill of landing 提单   f3qR7%X?  
  B (65)bill of materials 用料预计单   Y0kcxpK/  
  B (66)bill payable 应付票据   wr:W}Z@pL  
  B (67)bill receivable 应收票据   '3U,UD5EG  
  B (68)bin card 存货记录卡   `?.6}*4@_A  
  B (69)bonus 红利   X Db%-  
  B (70)book-keeping 薄记   ^|6 #Vx  
  B (71)Boston classification 波士顿分类   R-dv$z0  
  B (72)breakeven chart 保本图   ky]^N)  
  B (73)breakeven point 保本点   5+!yXkE^e  
  B (74)breaking-down time 复位时间   Te~jYkCd  
  B (75)budget 预算   &=*1[j\  
  B (76)budget center 预算中心   =OtW!vx#R.  
  B (77)budget cost allowance 预算成本折让   J k`Jv;  
  B (78)budget manual 预算手册   1%vE7a>{  
  B (79)budget period 预算期间   t( V 2  
  B (80)budgetary control 预算控制   {fDRVnI?  
  B (81)budgeted capacity 预算生产能力   A^+kA)8  
  B (82)burden 制造费用   H)E,([   
  B (83)business center 经营中心   F.x7/;  
  B (84)business entity 营业个体   "%+||IyW  
  B (85)business unit 经营单位   xzA!,75@U  
 B (86)buy-out management 管理性购买产权   "~EAt$  
  B (87)by-product 副产品 Sin)]zG~0  
  C (88)called-up share capital 催缴股本   0sKo NzE  
  C (89)capacity 生产能力   Q?LzL(OioN  
  C (90)capacity ratios 生产能力比率   U&:-Vf~&  
  C (91)capital 资本   9z{}DBA  
  C (92)capital assets pricing model资本资产计价模式   PPrvVGP   
  C (93)capital commitment 承诺资本   B8T5?bl  
  C (94)capital employed 已运用的资本   qGR1$\]  
  C (95)capital expenditure 资本支出   8YE4ln  
  C (96)capital expenditureauthorization 资本支出核准   Fje /;p  
  C (97)capital expenditure control 资本支出控制   Q.7X3A8  
  C (98)capital expenditure proposal资本支出申请   ~N; dX[@BT  
  C (99)capital funding planning 资本基金筹集计划   *y|w9 r p  
  C (100)capital gain 资本收益   !Sy9v  
  C (101)capital investment appraisal资本投资评估   ]j,o!|rx7  
  C (102)capital maintenance 资本保全   2B6u ) 95  
  C (103)capital resource planning 资本资源计划   3AR'Zvn  
  C (104)capital surplus 资本盈余   R+He6c!?9  
  C (105)capital turnover 资本周转率   9Z=hg[`]<  
  C (106)card 记录卡    PBW_9&d  
  C (107)cash 现金   {wt9/IlG1  
  C (108)cash account 现金账户   i$3#/*Y7_L  
  C (109)cash book 现金账薄   y]obO|AH  
  C (110)cash cow 金牛产品   (QqeMG,Y  
  C (111)cash flow 现金流量   Lw^%<.DM+t  
  C (112)cash discounted 现金贴现   _X<V` , p  
  C (113)cash flow budget 现金流量预算   S/y(1.wh  
  C (114)cash flow statement 现金流量表   s nxwe  
  C (115)cash ledger 现金分类账   fM:bXR2Y'  
  C (116)cash limit 现金限额   "30=!k  
  C (117)CCA 现时成本会计   pX>wMc+  
  C (118)center 中心   KYKF$@ <G  
  C (119)changeover time 变更时间   `WC4 :8  
  C (120)chartered entity 特许经济个体   Ktzn)7-  
  C (121)cheque 支票   H&F2[j$T  
  C (122)cheque register 支票登记薄   +kxk z"fP  
  C (123)coin analysis 零钱分类   SI%J+Y7  
  C (124)classification 分类   oz:J.<j24Z  
  C (125)clock card 工时卡   ^tm2Duv  
  C (126)code 代码   d/*EuJYin<  
  C (127)commitment accounting 承诺确认会计   1yU!rEH  
  C (128)common cost 共同成本   54TWFDmGi  
  C (129)company limited byguarantee 有限担保责任公司   hZUS#75M5  
C (130)company limited shares 股份有限公司   T Q/#  
  C (131)competitive position 竞争能力状况   m|+zMf&  
  C (132)concept 概念   d@cyQFX  
  C (133)conglomerate 跨行业企业   W0U|XX!&  
  C (134)consistency concept 一致性概念   em^2\*sxpA  
  C (135)consolidated accounts 合并报表   B}p.fE  
  C (136)consolidation accounting 合并会计   r[kHVT8  
  C (137)consortium 财团   T?u*ey~Tv  
  C (138)contingency plan 应急计划   hN1 [*cF  
  C (139)contingent liabilities 或有负债   ?W?n l:F  
  C (140)continuous operation 连续生产   2%fkXH<  
  C (141)contra 抵消   ^( C,LVP<  
  C (142)contract cost 合同成本   b^8"EBo  
  C (143)contract costing 合同成本计算   WYCDEoqU2  
  C (144)contribution 贡献毛益   GLV`IkU %  
  C (145)contribution centre 贡献中心   6w{""K.{  
  C (146)contribution chart 贡献图   ahM? ;p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [ CU8%%7  
  C (148)contribution to salesration 贡献毛益对销售比率   FEa%wS{  
  C (149)control 控制   lu1T+@t  
  C (150)control account 控制帐户   |?' gT" #  
  C (151)control limits 控制限度   ND 8;1+3  
  C (152)controllability concept 可控制概念   #LwDs,J:  
  C (153)controllable cost 可控制成本   s\3ZE11L  
  C (154)conversion cost 加工成本   5KYR"-jY  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =<= [E:B  
  C (156)corporate appraisal 公司评估   n1+J{EPH  
  C (157)corporate planning 公司计划   9@Z++J.^y  
  C (158)corporate social reporting 公司社会报告   X)9|ZF2`  
  C (159)corporation 股份公司   e<Oz%  
  C (160)cost 成本   u8y('\(  
  C (161)cost account 成本帐户   <sGioMr  
  C (162)cost accounting 成本会计   _1$+S0G;  
  C (163)cost accounting manual 成本手册   Qej<(:J5  
  C (164)cost accounts calendar 成本报表的日历时间   E/ku VZX  
  C (165)cost adjustment 成本调整    :KRe==/  
  C (166)cost allocation 成本分配   6X VJ/qZ  
  C (167)cost apportionment 成本分摊   N *n?hN  
  C (168)cost attribution 成本归属   _&@cU<bdee  
  C (169)cost audit 成本审计   '+S!>Lqb  
  C (170)cost behaviour 成本性态   e7U 9"pk  
  C (171)cost benefit analysis 成本效益分析   jN7Z} 1`  
  C (172)cost center 成本中心   D%'rq  
  C (173)cost driver 成本动因
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