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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 hvcR.f)C>  
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  1.audit   审计 VY{,x;O`  
  2.attestation   鉴证 ,whM22Af~{  
  3.credibility   可信赖程度 ,s8&#1rJ-  
  4.audit of financial statements 财务报表审计 .lG +a!)  
  5.agreed-upon procedures 执行商定程序 b)y<.pS\  
  6.high levels of assurance 高水平保证 gQCC>8  
  7.compilation 编制 FJlsWh4,6=  
  8.reliability 可靠性 >rRjm+vg  
  9.relevance 相关性 )w@y(;WJ  
  10.professional skepticism 职业谨慎 M Hn&; A]  
  11.objectivity 客观性 4SBLu%=s%  
  12. professional competence 专业胜任能力 h%|9]5(=  
  13.Senior/CPA-in-charge 项目经理 (ai72#nFtb  
  14.audit engagement letter 业务约定书 ^ CX,nj_(  
  15.recurring audit 连续审计 MIJ%_=sm4:  
  16.the client 委托人 yOM -;h  
  17.change CPA 更换注册会计 ;pCG9  
  18.the existing CPA 现任注册会计师 rcW#6VZ=  
  19.the successor CPA 后任注册会计师 roL]v\tr  
  20.the preceding CPA前任注册会计师 ]X4RnV55Q  
  21.issue the audit report 出具审计报告 :e52hK1[T  
  22.expert 专家 Q.uR<C6)v  
  23.the board of directors 董事会 Ic_tc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /$<JCNGv  
  25.assess material misstatement risks评估重大错报风险 v.]'%+::#  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &a~L_`\'  
  27.a general knowledge of —— 初步了解―――的情况 X.:_"+I;  
  28.a more knowledge of—— 进一步了解的情况 P[6dTZ!\s  
  29.the prior year‘s working papers 以前年度工作底稿 a6OrE*x:D  
  30.minutes of meeting 会议纪要 ^>t-v  
  31.business risks 经营风险 <"{+  
  32.appropriateness 适当性 _4!7 zW^  
  33.accounting estimate 会计估计 ( / G)"]  
  34.management representations 管理层声明 .v$ue`  
  35.going concern assumption 持续经营假设 }.w#X   
  36.audit plan 审计计划 R|6R I}  
  37.significant audit areas 重点审计领域 :v''"+\  
  38.error 错误 hE9'F(87a  
  39.fraud舞弊 d+1L5}Jn  
  40.modified or additional procedures 修改或追加审计程序 1h& )I%`?  
  41.misappropriation of assets 侵占资产 ~ rQ4n9G  
  42.transactions without substance 虚假交易 m]  EDuW  
  43.unusual pressures 异常压力 Vl&+/-V  
  44.the suspected noncompliance 涉嫌存在违法行为 B/:>{2cm  
  45.materialiy 重要性 lu<Np9/5<  
  46.exceed the materiality level 超过重要性水平 ysQEJm^|-u  
  47.approach the materiality level 接近重要性水平 {Nzmb|&  
  48.an acceptably low level 可接受水平 #a/n5c&6/  
  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 Z&BM%.NZJ  
  50.misstatements or omissions 错报或漏报 ^ON-#  
  51.aggregate 总计 Xt nIK  
  52.subsequent events 期后事项 W8\PCXnsfl  
  53.adjust the financial statements 调整财务报表 n">?LN-DC  
  54.perform additional audit procedures 实施追加的审计程序 =kyJaT^5[  
  55.audit risk 审计风险 &8IWDx.7}  
  56.detection risk 检查风险 Z 5{*? 2  
  57.inappropriate audit opinion 不适当的审计意见 qYQUr8 {  
  58.material misstatement 重大的错报 la!1[VeL  
  59.tolerable misstatement 可容忍错报 ]J GKL5~p  
  60.the acceptable level of detection risk 可接受的检查风险 ~x76{.gT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qQ2  
  62.simall business 小规模企业 x)%% 5  
  63.accounting system 会计系统 6C@0[Q\ER  
  64.test of control 控制测试 7H/! rx  
  65.walk-through test 穿行测试 1gf/#+$\  
  66.communication 沟通 Hz8Jgp  
  67.flow chart 流程图 xP<H,og&x=  
  68.reperformance of internal control 重新执行 "E4i >g  
  69.audit evidence 审计证据 Q;{D8 #!  
  70.substantive procedures 实质性程序 3ZT/>a>@  
  71.assertions 认定 >' BU*  
  72.esistence 存在 l{B< "+8  
  73.occurrence 发生 g: H[#I  
  74.completeness 完整性 *m `KU+o-u  
  75.rights and obligations 权利和义务 z+5u/t  
  76.valuation and allocation 计价和分摊 <yX@@8  
  77.cutoff 截止 vV\/pu8  
  78.accuracy 准确性 N6-2*ES  
  79.classification 分类 WVB E>TB  
  80.inspection 检查 |hZ|+7  
  81.supervision of counting 监盘 #! K~_DL  
  82.observation 观察 H >@JfYZ0  
  83.confirmation 函证 +dPE!:  
  84.computation 计算 &@`H^8  
  85.analytical procedures 分析程序 +J}k_'4&  
  86.vouch 核对 4#'^\5  
  87.trace 追查 _KT]l./  
  88.audit sampling 审计抽样 uv_P{%TK  
  89.error 误差 $u0+29T2O  
  90.expected error 预期误差 hx2!YNx !  
  91.population 总体 sf|_2sI  
  92.sampling risk 抽样风险 JXRmu~W~l  
  93.non- sampling risk 非抽样风险 SWe!9Y$  
  94.sampling unit 抽样单位 @$N*lrM2  
  95.statistical sampling 统计抽样 q]wn:%rX  
  96.tolerable error 可容忍误差 oPCIlH  
  97.the risk of under reliance 信赖不足风险 #Fb0;H9`  
  98.the risk of over reliance 信赖过度风险 #o}{cXX#  
  99.the risk of incorrect rejection 误拒风险 l{%Op\  
  100. the risk of incorrect acceptance 误受风险 ~Krg8s!F&  
  101.working trial balance 试算平衡表 Kuzy&NI^w  
  102.index and cross-referencing 索引和交叉索引 %WXVfkD  
  103.cash receipt 现金收入 [1[[$ Dr  
  104.cash disbursement 现金支出 ~ 33@H  
  105.bank statement 银行对账单 FSXKH{Z  
  106.bank reconciliation 银行存款余额调节表 Yg:74; .  
  107.balance sheet date 资产负债表日 AyI}LQm]u  
  108.net realizable value 可变现净值 $`+~QR!h  
  109.storeroom 仓库 XV0<pV>  
  110.sale invoice 销售发票 ?!Th-Cc&m  
  111.price list 价目表 jv?aB   
  112.positive confirmation request 积极式询证函 ES2d9/]p-  
  113.negative confirmation request 消极式询证函 3GuMiht5  
  114.purchase requisition 请购单 wft:eQ  
  115.receiving report 验收报告 *+1"S ]YF  
  116.gross margin 毛利  Lqf#,J  
  117.manufacturing overhead 制造费用 ;74 DT  
  118.material requisition 领料单 Ltq*Vcl\  
  119.inventory-taking 存货盘点 `h%D\EKeB  
  120.bond certificate 债券 [^"(%{H  
  121.stock certificate 股票 EJSgTtp 2  
  122.audit report 审计报告 P\G C 8KV]  
  123.entity 被审计单位 ?X5glDZ$  
  124.addressee of the audit report 审计报告的收件人 ;7hX0AK  
  125.unqualified opinion 无保留意见 l{7Dv1[Ss  
  126.qualified opinion 保留意见 @bVh?T0~F,  
  127.disclaimer of opinion 无法表示意见 4UX]S\X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3dzqV aV  
  A (2)absorbed overhead 已吸收制造费用 5eZg+ O  
  A (3)absorption costing 吸收成本计算 2>_LX!kyP]  
  A (4)account 账户,报表   +cplM5X  
  A (5)accounting postulate 会计假设   iLQt9Hyk  
  A (6)accounting series release 会计公告文件   sn T4X  
  A (7)accounting valuation 会计计价   )LS+M_  
  A (8)account sale 承销清单 T_|fb)G+{  
  A (9)accountability concept 经营责任概念   ,`B>}  
  A (10)accountancy 会计职业   AFF>r# e  
  A (11)accountant 会计师   }A&Xxh!Fwo  
  A (12)accounting 会计   i|! 9o:  
  A (13)agency cost 代理成本   8"I5v(TV  
  A (14)accounting bases 会计基础   ;@;ie8H  
  A (15)accounting manual 会计手册   AK\g -]8  
  A (16)accounting period 会计期间   -<HvhW  
  A (17)accounting policies 会计方针   5]O LV1Xt  
  A (18)accounting rate of return 会计报酬率   -*{(#k$  
  A (19)accounting reference date 会计参照日   tS.b5$Q  
  A (20)accounting reference period 会计参照期间   J*4_|j;Z-E  
  A (21)accrual concept 应计概念   JbD)}(G;  
  A (22)accrual expenses 应计费用   ,EJ [I^  
  A (23)acid test ration 速动比率(酸性测试比率)   J hq5G"  
  A (24)acquisition 购置   d'@H@  
  A (25)acquisition accounting 收购会计   di P4]/%1  
  A (26)activity based accounting 作业基础成本计算   /iJhCB[QZ  
  A (27)adjusting events 调整事项   $S-;M0 G x  
  A (28)administrative expenses 行政管理费   9g,L1 W*  
  A (29)advice note 发货通知   !z6/.>QJ~  
  A (30)amortization 摊销   l\l]9Z6%  
  A (31)analytical review 分析性检查   PI<s5bns {  
  A (32)annual equivalent cost 年度等量成本法   >IydXmTy  
  A (33)annual report and accounts 年度报告和报表   5r}(|86O/  
  A (34)appraisal cost 检验成本   .6-o?=5  
  A (35)appropriation account 盈余分配账户   _( A +_|  
  A (36)articles of association 公司章程细则   a9q ?9X  
  A (37)assets 资产   dZ81\jdYv  
  A (38)assets cover 资产保障   eOnl s x/  
  A (39)asset value per share 每股资产价值   {*P7)  
  A (40)associated company 联营公司   sn-+F%[  
  A (41)attainable standard 可达标准   (Y@|h%1W  
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 A (42)attributable profit 可归属利润   /P:WQ*  
  A (43)audit 审计   9'L0Al~L  
  A (44)audit report 审计报告   Tqh  Rs  
  A (45)auditing standards 审计准则   |N3 Co B  
  A (46)authorized share capital 额定股本   o_+Qer=O6  
  A (47)available hours 可用小时   `U>b6 {K  
  A (48)avoidable costs 可避免成本 vM;dPE7  
  B (49)back-to-back loan 易币贷款   kFs kn55  
  B (50)backflush accounting 倒退成本计算   H;8]GE2n  
  B (51)bad debts 坏帐   OMC|.[  
  B (52)bad debts ratio 坏帐比率   4Tw1gas.  
  B (53)bank charges 银行手续费   745V!#3!M  
  B (54)bank overdraft 银行透支   hp%Pg &  
  B (55)bank reconciliation 银行存款调节表   [ :(M<u`y>  
  B (56)bank statement 银行对账单   tg`!svL!  
  B (57)bankruptcy 破产   %cif0Td   
  B (58)basis of apportionment 分摊基础   rnr8t]  
  B (59)batch 批量   e<wj5:M|  
  B (60)batch costing 分批成本计算   ?4||L8j2^  
  B (61)beta factor B(市场)风险因素   Qvg"5_26v  
  B (62)bill 账单   |*| a~t  
  B (63)bill of exchange 汇票   u:kY4T+Z  
  B (64)bill of landing 提单   ?)<XuMh  
  B (65)bill of materials 用料预计单   y:Ab5/bHy  
  B (66)bill payable 应付票据   vF\zZ<R/  
  B (67)bill receivable 应收票据   j`pR;XL1[  
  B (68)bin card 存货记录卡    &\br_  
  B (69)bonus 红利   P`v~L;f  
  B (70)book-keeping 薄记   +>%+r  
  B (71)Boston classification 波士顿分类   oD2;Tdk  
  B (72)breakeven chart 保本图   JF=ABJ=  
  B (73)breakeven point 保本点   r6_a%A*  
  B (74)breaking-down time 复位时间   $ T_EsnN  
  B (75)budget 预算   UR=s{nFd  
  B (76)budget center 预算中心   ,H1~_|)<  
  B (77)budget cost allowance 预算成本折让   K1WoIv<Ym  
  B (78)budget manual 预算手册   ty=?SZF  
  B (79)budget period 预算期间   *F&&rsb  
  B (80)budgetary control 预算控制   Hmd:>_[f  
  B (81)budgeted capacity 预算生产能力   /Day5\Q#  
  B (82)burden 制造费用   U2?gODh'  
  B (83)business center 经营中心   #a l^Uqd  
  B (84)business entity 营业个体   -+Dvyr  
  B (85)business unit 经营单位   ~n 9DG>a  
 B (86)buy-out management 管理性购买产权   P!ICno6[e  
  B (87)by-product 副产品 aRP+?}b">  
  C (88)called-up share capital 催缴股本   uQ1;+P:L  
  C (89)capacity 生产能力   @ ]3Rw[% z  
  C (90)capacity ratios 生产能力比率   ]V("^.~$+C  
  C (91)capital 资本   [63;8l}  
  C (92)capital assets pricing model资本资产计价模式   pa73`Ca]  
  C (93)capital commitment 承诺资本   >Tx;<G  
  C (94)capital employed 已运用的资本   =^M t#h."  
  C (95)capital expenditure 资本支出   X*q C:]e  
  C (96)capital expenditureauthorization 资本支出核准   ]YzAcB.R  
  C (97)capital expenditure control 资本支出控制   qnRzs  
  C (98)capital expenditure proposal资本支出申请   >u2#<k]1&  
  C (99)capital funding planning 资本基金筹集计划   `roSOX1f  
  C (100)capital gain 资本收益   :.Sc[UI0  
  C (101)capital investment appraisal资本投资评估   g3 rFJc  
  C (102)capital maintenance 资本保全   ~` hcgCi%  
  C (103)capital resource planning 资本资源计划   t"Hrn3w  
  C (104)capital surplus 资本盈余   g_X7@Dt  
  C (105)capital turnover 资本周转率   hj1 jY  
  C (106)card 记录卡   l[|e3<H  
  C (107)cash 现金   *p!dd?8  
  C (108)cash account 现金账户   \ChcJth@o<  
  C (109)cash book 现金账薄   ge8zh/`  
  C (110)cash cow 金牛产品   NR@Tj]`k  
  C (111)cash flow 现金流量   [40 YoVlfM  
  C (112)cash discounted 现金贴现   vsR ^aVwVZ  
  C (113)cash flow budget 现金流量预算   5al{[mi  
  C (114)cash flow statement 现金流量表   _O<{H'4NO  
  C (115)cash ledger 现金分类账   |i8dI)b  
  C (116)cash limit 现金限额   9U*vnLB  
  C (117)CCA 现时成本会计   Oc`fQqYy  
  C (118)center 中心   4UkLvL1x  
  C (119)changeover time 变更时间   , &SJ?XAs  
  C (120)chartered entity 特许经济个体   ?Sxnq#r#  
  C (121)cheque 支票   #!Fs[A5%  
  C (122)cheque register 支票登记薄   U8!njLC  
  C (123)coin analysis 零钱分类   <,C})H?  
  C (124)classification 分类   0=DawJ9  
  C (125)clock card 工时卡   MzG.Qh'z  
  C (126)code 代码   LsV"h<  
  C (127)commitment accounting 承诺确认会计   U?{j  
  C (128)common cost 共同成本   -y( V-  
  C (129)company limited byguarantee 有限担保责任公司   Nj\WvKG  
C (130)company limited shares 股份有限公司   0%/(p?]M  
  C (131)competitive position 竞争能力状况   m+"%J d{q  
  C (132)concept 概念   '*; rm*n  
  C (133)conglomerate 跨行业企业   dr o42#$Mo  
  C (134)consistency concept 一致性概念   c`QsKwa  
  C (135)consolidated accounts 合并报表   y;jyfc$ `  
  C (136)consolidation accounting 合并会计   '=@x2`U/  
  C (137)consortium 财团   9E+lriyY  
  C (138)contingency plan 应急计划   xWm'E2  
  C (139)contingent liabilities 或有负债   8ic_|hfY  
  C (140)continuous operation 连续生产   :u0433z:  
  C (141)contra 抵消   6dUP's_  
  C (142)contract cost 合同成本   HvTQycG  
  C (143)contract costing 合同成本计算   0*/~9n-Vl  
  C (144)contribution 贡献毛益   )J0VB't  
  C (145)contribution centre 贡献中心   &Te:l-x  
  C (146)contribution chart 贡献图   L8 J/GVmj  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E=d[pI,e  
  C (148)contribution to salesration 贡献毛益对销售比率   w[ngkLEA  
  C (149)control 控制   _p.{|7  
  C (150)control account 控制帐户   m.*+0NG  
  C (151)control limits 控制限度   qC &<U  
  C (152)controllability concept 可控制概念   {UNz UaE  
  C (153)controllable cost 可控制成本   6>Y}2fT}o3  
  C (154)conversion cost 加工成本   :xV&%Qa1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4$"Lf'sH6  
  C (156)corporate appraisal 公司评估   SccU @3.X~  
  C (157)corporate planning 公司计划   7d*<'k]{,  
  C (158)corporate social reporting 公司社会报告   S}/CzQ  
  C (159)corporation 股份公司   :jPAA`,  
  C (160)cost 成本   ~0NZx8qG   
  C (161)cost account 成本帐户   Y>+D\|%Q  
  C (162)cost accounting 成本会计   n_<]9  
  C (163)cost accounting manual 成本手册   ;ORy&H aKl  
  C (164)cost accounts calendar 成本报表的日历时间   K&*FI (a  
  C (165)cost adjustment 成本调整   x@~V975Y  
  C (166)cost allocation 成本分配   iR-O6*PTC  
  C (167)cost apportionment 成本分摊   fomkwN  
  C (168)cost attribution 成本归属   9maw+c!~  
  C (169)cost audit 成本审计   )+G(4eIT  
  C (170)cost behaviour 成本性态   h:;~)={"X  
  C (171)cost benefit analysis 成本效益分析   hmo?gD<  
  C (172)cost center 成本中心   L{ -w9(S`i  
  C (173)cost driver 成本动因
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