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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 f"^t~q[VS  
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  1.audit   审计 @moaa}1  
  2.attestation   鉴证 f lt'~fe  
  3.credibility   可信赖程度 +?{LLD*2e  
  4.audit of financial statements 财务报表审计 NG ZtlNvh  
  5.agreed-upon procedures 执行商定程序 dF|R`Pa2ML  
  6.high levels of assurance 高水平保证 6j|~oMYP  
  7.compilation 编制 Oi{J} 2U  
  8.reliability 可靠性 qoW$Iw*q)B  
  9.relevance 相关性 m~&>+q ^7  
  10.professional skepticism 职业谨慎 aJc>"#+ o  
  11.objectivity 客观性 ^x_.3E3Q  
  12. professional competence 专业胜任能力 G=C2l# Ae!  
  13.Senior/CPA-in-charge 项目经理 4`7~~:W!M5  
  14.audit engagement letter 业务约定书 n"Jj'8k  
  15.recurring audit 连续审计 B}aW y&D  
  16.the client 委托人 C;9P6^Oz  
  17.change CPA 更换注册会计 oeI[x  
  18.the existing CPA 现任注册会计师 *$/Go8t4u  
  19.the successor CPA 后任注册会计师 f/Z-dM\e  
  20.the preceding CPA前任注册会计师 %O{FZgi%wA  
  21.issue the audit report 出具审计报告 D>`{f4Y  
  22.expert 专家 !A14\  
  23.the board of directors 董事会 E^~ {thf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W!TT fj   
  25.assess material misstatement risks评估重大错报风险 ZT,au SX  
  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 .I>CL4_  
  27.a general knowledge of —— 初步了解―――的情况 y;O 6q206  
  28.a more knowledge of—— 进一步了解的情况 */vid(P77  
  29.the prior year‘s working papers 以前年度工作底稿 "`'+@KlE  
  30.minutes of meeting 会议纪要 2Ns<lh   
  31.business risks 经营风险 !u`f?=s;  
  32.appropriateness 适当性 r 2{7h>  
  33.accounting estimate 会计估计 =Hj3o_g-  
  34.management representations 管理层声明 kjSzu qB  
  35.going concern assumption 持续经营假设 t=[/ L]!  
  36.audit plan 审计计划 =s S=  
  37.significant audit areas 重点审计领域 <&4~Z! O  
  38.error 错误 C3 m_sv#e  
  39.fraud舞弊 lHu/pSu@k  
  40.modified or additional procedures 修改或追加审计程序 [ .3Gb}B  
  41.misappropriation of assets 侵占资产 *6v5JH&K  
  42.transactions without substance 虚假交易 h5^We"}+  
  43.unusual pressures 异常压力 q@4Cw&AI +  
  44.the suspected noncompliance 涉嫌存在违法行为 "{jVsih0  
  45.materialiy 重要性 9  I&[6}  
  46.exceed the materiality level 超过重要性水平 6\)u\m`7-l  
  47.approach the materiality level 接近重要性水平 Fo]]j=  
  48.an acceptably low level 可接受水平 I."s&]FZ  
  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 _ CzAv%  
  50.misstatements or omissions 错报或漏报 CKDg3p';  
  51.aggregate 总计 gX* &RsF  
  52.subsequent events 期后事项 Pfm B{  
  53.adjust the financial statements 调整财务报表 rj<-sfs  
  54.perform additional audit procedures 实施追加的审计程序 LC0-O1  
  55.audit risk 审计风险 @*$"6!3s5  
  56.detection risk 检查风险 &(20*Vn,O  
  57.inappropriate audit opinion 不适当的审计意见 BJsN~` =r  
  58.material misstatement 重大的错报 7[}WvfN8#  
  59.tolerable misstatement 可容忍错报 2$gFiZ  
  60.the acceptable level of detection risk 可接受的检查风险 %\%&1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?W&ajH_T  
  62.simall business 小规模企业 Q%t _Epe  
  63.accounting system 会计系统 vE~<R  
  64.test of control 控制测试 YDEb MEMd/  
  65.walk-through test 穿行测试 #|Je%t}~  
  66.communication 沟通 .GW)"`HbU  
  67.flow chart 流程图 Ej`G(  
  68.reperformance of internal control 重新执行 #Vm)wH3  
  69.audit evidence 审计证据 Ge76/T%{Q  
  70.substantive procedures 实质性程序 &2W`dEv]?  
  71.assertions 认定 %@;xbKj  
  72.esistence 存在 y!\q ', F  
  73.occurrence 发生 _Aw-{HE'  
  74.completeness 完整性 a$ G hb]  
  75.rights and obligations 权利和义务 / {Z<!7u;U  
  76.valuation and allocation 计价和分摊 <Oj'0NK-  
  77.cutoff 截止 jgw+c3^R_  
  78.accuracy 准确性 A{52T]9X  
  79.classification 分类 QRER[8]r$  
  80.inspection 检查 X|60W  
  81.supervision of counting 监盘 "l6Ob  
  82.observation 观察  VO*fC  
  83.confirmation 函证 mpl^LF[  
  84.computation 计算 m=]}Tn  
  85.analytical procedures 分析程序 FFf ~Vmw  
  86.vouch 核对 JWQ.Efe  
  87.trace 追查 SxM5'KQ  
  88.audit sampling 审计抽样 'Ub\8<HfJU  
  89.error 误差 g^:7mG6C  
  90.expected error 预期误差 e?dR'*-z  
  91.population 总体 =5h ,ZB2A  
  92.sampling risk 抽样风险 RD*.n1N1  
  93.non- sampling risk 非抽样风险 w{Y:p[}  
  94.sampling unit 抽样单位 @ds.)sKA>  
  95.statistical sampling 统计抽样 et6@);F  
  96.tolerable error 可容忍误差 SvD:UG  
  97.the risk of under reliance 信赖不足风险 4[K6ZDBU  
  98.the risk of over reliance 信赖过度风险 *&W1|Qkg_  
  99.the risk of incorrect rejection 误拒风险 NW?h~2  
  100. the risk of incorrect acceptance 误受风险 @]%c UjQ  
  101.working trial balance 试算平衡表 g0RfvR  
  102.index and cross-referencing 索引和交叉索引 `V Rt{p  
  103.cash receipt 现金收入 &4Y@-;REt  
  104.cash disbursement 现金支出 y1Yrf,E m=  
  105.bank statement 银行对账单 /909ED+)>9  
  106.bank reconciliation 银行存款余额调节表 %XZdz =B  
  107.balance sheet date 资产负债表日 *lp{,  
  108.net realizable value 可变现净值 {`[u XH?3d  
  109.storeroom 仓库 0S>U_#-  
  110.sale invoice 销售发票 P.]O8r  
  111.price list 价目表 0bR})}a+Yg  
  112.positive confirmation request 积极式询证函 }Ym~[S*x  
  113.negative confirmation request 消极式询证函 u-~?ylh  
  114.purchase requisition 请购单 ^g n7DiIPH  
  115.receiving report 验收报告 'FGf#l<  
  116.gross margin 毛利 ]WC@*3'kye  
  117.manufacturing overhead 制造费用 @jH8x!5u:  
  118.material requisition 领料单 ,"4  
  119.inventory-taking 存货盘点 UmA'aq  
  120.bond certificate 债券 4031~A8  
  121.stock certificate 股票 {;Y2O.lV  
  122.audit report 审计报告 nsV;6^>  
  123.entity 被审计单位 rz3!0P!"K  
  124.addressee of the audit report 审计报告的收件人 [#6Eax,j  
  125.unqualified opinion 无保留意见 - +=+W  
  126.qualified opinion 保留意见 &+V|Ldh  
  127.disclaimer of opinion 无法表示意见 ,Q8)r0c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Y;WHjW(K  
  A (2)absorbed overhead 已吸收制造费用 )mMHwLDwH  
  A (3)absorption costing 吸收成本计算 f_GqJ7Gk]  
  A (4)account 账户,报表   Wo+'j $k  
  A (5)accounting postulate 会计假设   ?-IjaDC}  
  A (6)accounting series release 会计公告文件   ]za1=~[  
  A (7)accounting valuation 会计计价   F82_#|kpS  
  A (8)account sale 承销清单 VXtW{*{"  
  A (9)accountability concept 经营责任概念   @I^LmB 9*  
  A (10)accountancy 会计职业   bC@9 */i  
  A (11)accountant 会计师   @.Pe.\Z  
  A (12)accounting 会计   Q>}*l|Ci  
  A (13)agency cost 代理成本   -hIDL'5u-I  
  A (14)accounting bases 会计基础   SMdQ,n1]  
  A (15)accounting manual 会计手册   P I0[  
  A (16)accounting period 会计期间   &jHnM^nQ  
  A (17)accounting policies 会计方针   4^mpQ.]lO  
  A (18)accounting rate of return 会计报酬率   ?`%)3gx|  
  A (19)accounting reference date 会计参照日   H%:~&_D  
  A (20)accounting reference period 会计参照期间   H,H=y},  
  A (21)accrual concept 应计概念   [LJ1wBMw  
  A (22)accrual expenses 应计费用   ,#P eK(  
  A (23)acid test ration 速动比率(酸性测试比率)   8s_'tw/{  
  A (24)acquisition 购置   kK[m=rTx1$  
  A (25)acquisition accounting 收购会计   ?lYi![.o  
  A (26)activity based accounting 作业基础成本计算   h)qapC5z,  
  A (27)adjusting events 调整事项   )0I;+9:D=  
  A (28)administrative expenses 行政管理费   Htf|VpzMb  
  A (29)advice note 发货通知    D|[~Py  
  A (30)amortization 摊销   ta-kqt!'  
  A (31)analytical review 分析性检查   x;cjl6Acm  
  A (32)annual equivalent cost 年度等量成本法   Ol9'ZB|R  
  A (33)annual report and accounts 年度报告和报表   (&U8NeWZ  
  A (34)appraisal cost 检验成本   "=uphBZog  
  A (35)appropriation account 盈余分配账户   |3?qL  
  A (36)articles of association 公司章程细则   =sk]/64h``  
  A (37)assets 资产   [D=3:B&f  
  A (38)assets cover 资产保障   csV.AN'obq  
  A (39)asset value per share 每股资产价值   :b&O{>M]Y  
  A (40)associated company 联营公司   B|-E3v:f 4  
  A (41)attainable standard 可达标准   mV0.9pxS  
4$oX,Q`#  
 A (42)attributable profit 可归属利润   a~_5N&~pi  
  A (43)audit 审计   -$#'  
  A (44)audit report 审计报告   u[_~ !y  
  A (45)auditing standards 审计准则   IG1+_-H:  
  A (46)authorized share capital 额定股本   %z&=A%'a  
  A (47)available hours 可用小时   |7V:~MTkk&  
  A (48)avoidable costs 可避免成本 +IiL(\ew  
  B (49)back-to-back loan 易币贷款   <B*}W2\  
  B (50)backflush accounting 倒退成本计算   BK>uJv-qU  
  B (51)bad debts 坏帐    2L~[dn.s  
  B (52)bad debts ratio 坏帐比率   |5 sI=?p&t  
  B (53)bank charges 银行手续费   \h DH81L  
  B (54)bank overdraft 银行透支   I |?zSFa  
  B (55)bank reconciliation 银行存款调节表   }>\+eG  
  B (56)bank statement 银行对账单   M4rOnIJ  
  B (57)bankruptcy 破产   !YlyUHD  
  B (58)basis of apportionment 分摊基础   uX-]z3+  
  B (59)batch 批量   8kz7*AO  
  B (60)batch costing 分批成本计算   !tkP!%w  
  B (61)beta factor B(市场)风险因素   G!J{$0.  
  B (62)bill 账单   /h=:heS4$  
  B (63)bill of exchange 汇票   oGi;S="I  
  B (64)bill of landing 提单   *7'}"@@  
  B (65)bill of materials 用料预计单   _h4{Sx  
  B (66)bill payable 应付票据   72qbxPY13h  
  B (67)bill receivable 应收票据   S .b B.<  
  B (68)bin card 存货记录卡   0Bx.jx0?  
  B (69)bonus 红利   sEj?,1jk  
  B (70)book-keeping 薄记   tl|Qw";I  
  B (71)Boston classification 波士顿分类   "pb,|U  
  B (72)breakeven chart 保本图   ALqP;/  
  B (73)breakeven point 保本点   \Lxsg! wtJ  
  B (74)breaking-down time 复位时间   w{J0K; L  
  B (75)budget 预算   !Jt Vp&?  
  B (76)budget center 预算中心   N-fGc?E  
  B (77)budget cost allowance 预算成本折让   |kL^k{=zV  
  B (78)budget manual 预算手册   wXv\[z L`  
  B (79)budget period 预算期间   iq>PN:mr  
  B (80)budgetary control 预算控制   tH0=ysf  
  B (81)budgeted capacity 预算生产能力   -AUdBG  
  B (82)burden 制造费用   PT7L65  
  B (83)business center 经营中心   c0v;r4Jo#j  
  B (84)business entity 营业个体   0GW(?7ZC  
  B (85)business unit 经营单位   a $pxt!6  
 B (86)buy-out management 管理性购买产权   hX\z93an  
  B (87)by-product 副产品 4-@D`,3L  
  C (88)called-up share capital 催缴股本   xWX1P%`  
  C (89)capacity 生产能力   irSdqa/  
  C (90)capacity ratios 生产能力比率   `a}!t=~#w  
  C (91)capital 资本   0*S2_&Q)  
  C (92)capital assets pricing model资本资产计价模式   bKsl'3~ k  
  C (93)capital commitment 承诺资本   ^&iUC&8W  
  C (94)capital employed 已运用的资本   1{B^RR.  
  C (95)capital expenditure 资本支出   ZOGH.`  
  C (96)capital expenditureauthorization 资本支出核准   Zi47)8  
  C (97)capital expenditure control 资本支出控制   rt r0 d  
  C (98)capital expenditure proposal资本支出申请   ?[>+'6  
  C (99)capital funding planning 资本基金筹集计划   KD9Y  
  C (100)capital gain 资本收益   V:*QK,  
  C (101)capital investment appraisal资本投资评估   gz6BfHQG  
  C (102)capital maintenance 资本保全   *i#m5f}  
  C (103)capital resource planning 资本资源计划   L M  
  C (104)capital surplus 资本盈余   "71@WLlN  
  C (105)capital turnover 资本周转率   juPW!u  
  C (106)card 记录卡   2x-67_BHY=  
  C (107)cash 现金   `z<k7ig  
  C (108)cash account 现金账户   x{IxS?.j+  
  C (109)cash book 现金账薄   B d$i%.r  
  C (110)cash cow 金牛产品   W)^0~[ `i  
  C (111)cash flow 现金流量   eC:?j`H -  
  C (112)cash discounted 现金贴现   ]YcM45xg  
  C (113)cash flow budget 现金流量预算   1*aw~nY0  
  C (114)cash flow statement 现金流量表   Rckqr7q  
  C (115)cash ledger 现金分类账   F;l*@y Tq  
  C (116)cash limit 现金限额   P#5&D*`}h  
  C (117)CCA 现时成本会计   sqw^Hwy=!2  
  C (118)center 中心   cx?t C#t  
  C (119)changeover time 变更时间   MY1 1 5%  
  C (120)chartered entity 特许经济个体   0q`n]NM  
  C (121)cheque 支票   6XPf0Gl  
  C (122)cheque register 支票登记薄   o@6:|X)7  
  C (123)coin analysis 零钱分类   Op^r}7  
  C (124)classification 分类   W|_^Oe<  
  C (125)clock card 工时卡   y'ULhDgq^B  
  C (126)code 代码    u!TVvc  
  C (127)commitment accounting 承诺确认会计   Jwzkd"D  
  C (128)common cost 共同成本   FZTBvdUYp  
  C (129)company limited byguarantee 有限担保责任公司   dLQV>oF  
C (130)company limited shares 股份有限公司   HY[eo/nM1d  
  C (131)competitive position 竞争能力状况   _h1n]@ d5  
  C (132)concept 概念   FV|/o%XqK  
  C (133)conglomerate 跨行业企业   Ht.0ug  
  C (134)consistency concept 一致性概念   cTf/B=yMi  
  C (135)consolidated accounts 合并报表   , Q~C F;qe  
  C (136)consolidation accounting 合并会计   _:4n&1{. E  
  C (137)consortium 财团   ni$7)YcF  
  C (138)contingency plan 应急计划   (orO=gST-/  
  C (139)contingent liabilities 或有负债   _l}"gUtiw  
  C (140)continuous operation 连续生产   6@_Vg~=S  
  C (141)contra 抵消   X2PQL"`  
  C (142)contract cost 合同成本   _+ z5~6>  
  C (143)contract costing 合同成本计算   wIT0A-Por4  
  C (144)contribution 贡献毛益   6X{RcX]/  
  C (145)contribution centre 贡献中心   (~t/8!7N  
  C (146)contribution chart 贡献图   xB=~3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _\M:h+^  
  C (148)contribution to salesration 贡献毛益对销售比率   F6 ?4E"d  
  C (149)control 控制   p7y8/m\6  
  C (150)control account 控制帐户    A i`  
  C (151)control limits 控制限度   =#qf0  
  C (152)controllability concept 可控制概念   ?`%7Y~  
  C (153)controllable cost 可控制成本   IN2FO/Y@  
  C (154)conversion cost 加工成本   Gb]t%\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }r`m(z$z  
  C (156)corporate appraisal 公司评估   ;Js-27_0  
  C (157)corporate planning 公司计划   Y> }[c   
  C (158)corporate social reporting 公司社会报告   QAiont ,!  
  C (159)corporation 股份公司   __Ei;%cV  
  C (160)cost 成本   R <>ptwy  
  C (161)cost account 成本帐户   rOC2 S(m  
  C (162)cost accounting 成本会计    f,utA3[  
  C (163)cost accounting manual 成本手册   "W:#4@ F  
  C (164)cost accounts calendar 成本报表的日历时间   S i[:l  
  C (165)cost adjustment 成本调整   Z/nTI 0N{  
  C (166)cost allocation 成本分配   XD>(M{~  
  C (167)cost apportionment 成本分摊   8RS=Xemds  
  C (168)cost attribution 成本归属   jr$]kLY  
  C (169)cost audit 成本审计   + D ,Nd=/  
  C (170)cost behaviour 成本性态   vvEr}G  
  C (171)cost benefit analysis 成本效益分析   ,U9gg-.Lp  
  C (172)cost center 成本中心   Q9v OY8  
  C (173)cost driver 成本动因
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