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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 2M>Y3Q2Yv  
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  1.audit   审计 {0fQ"))"  
  2.attestation   鉴证 cGw*edgp6  
  3.credibility   可信赖程度 j|f$: j  
  4.audit of financial statements 财务报表审计 v4}kmH1  
  5.agreed-upon procedures 执行商定程序 3IqYpK(s  
  6.high levels of assurance 高水平保证 $wa )e  
  7.compilation 编制 N 3)OH6w"  
  8.reliability 可靠性 #NM .g  
  9.relevance 相关性 .'Vjs2 2  
  10.professional skepticism 职业谨慎 9?)r0`:#  
  11.objectivity 客观性 ^F<[5e)M  
  12. professional competence 专业胜任能力 1MdVWFKXV  
  13.Senior/CPA-in-charge 项目经理 ^Bihm] Aq  
  14.audit engagement letter 业务约定书 |9)Q =(  
  15.recurring audit 连续审计 oLcOp.8h[  
  16.the client 委托人 ^a@Vn\V1  
  17.change CPA 更换注册会计 W! FmC$Kc  
  18.the existing CPA 现任注册会计师 XJ;kyEx3=O  
  19.the successor CPA 后任注册会计师 ruM16*S{=  
  20.the preceding CPA前任注册会计师 ;8UHnhk_O  
  21.issue the audit report 出具审计报告 !*wK4UcX"  
  22.expert 专家 ;ti{ #(Ux  
  23.the board of directors 董事会 7kM_Ijd$  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T!o 4k  
  25.assess material misstatement risks评估重大错报风险 RaFk/mSw  
  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 MjMPbGU X{  
  27.a general knowledge of —— 初步了解―――的情况 #`5 M( o  
  28.a more knowledge of—— 进一步了解的情况 h3.wR]ut  
  29.the prior year‘s working papers 以前年度工作底稿 $smzP.V  
  30.minutes of meeting 会议纪要 S2)rkX$  
  31.business risks 经营风险 iulM8"P  
  32.appropriateness 适当性 {\G4YQ  
  33.accounting estimate 会计估计 5gWn{[[e)y  
  34.management representations 管理层声明 f<ABs4w  
  35.going concern assumption 持续经营假设 ,D-VC{lj  
  36.audit plan 审计计划 vs|>U-Mpw~  
  37.significant audit areas 重点审计领域 b'fj  
  38.error 错误 k*\=IacX0  
  39.fraud舞弊 vB, X)  
  40.modified or additional procedures 修改或追加审计程序 W`] ,  
  41.misappropriation of assets 侵占资产 uQ#3;sFO  
  42.transactions without substance 虚假交易 1c  S{3  
  43.unusual pressures 异常压力 [#H$@g|CT  
  44.the suspected noncompliance 涉嫌存在违法行为 :0pxacD"!  
  45.materialiy 重要性 @*W,Jm3Y  
  46.exceed the materiality level 超过重要性水平 a3]'%kKp  
  47.approach the materiality level 接近重要性水平 OL*EY:]  
  48.an acceptably low level 可接受水平 CqDMq!  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {{ M?+]p,^  
  50.misstatements or omissions 错报或漏报 = wNul"  
  51.aggregate 总计 6Gjr8  
  52.subsequent events 期后事项 + oyW_!(  
  53.adjust the financial statements 调整财务报表 4f~hd-z  
  54.perform additional audit procedures 实施追加的审计程序 1tG,V%iCp  
  55.audit risk 审计风险 d|5u<f5  
  56.detection risk 检查风险 |r5|IA  
  57.inappropriate audit opinion 不适当的审计意见 < 2w@5qL  
  58.material misstatement 重大的错报 ?lCKZm.,(-  
  59.tolerable misstatement 可容忍错报 `':$PUz,g  
  60.the acceptable level of detection risk 可接受的检查风险 ~DcX}VCm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 elXY*nt8h  
  62.simall business 小规模企业 Y;S+2])R2  
  63.accounting system 会计系统 *""'v   
  64.test of control 控制测试 `bO+3Y'5  
  65.walk-through test 穿行测试 =x}27f%-Mg  
  66.communication 沟通 >:5/V0;,  
  67.flow chart 流程图 G}mJtXT#=  
  68.reperformance of internal control 重新执行 &ZFsK c#  
  69.audit evidence 审计证据 vBQ| h  
  70.substantive procedures 实质性程序 -8Z%5W`  
  71.assertions 认定 |_HH[s*U  
  72.esistence 存在 mY2 Ubn*  
  73.occurrence 发生 a;m-Vu!  
  74.completeness 完整性 R H^8"%\  
  75.rights and obligations 权利和义务 eu ~WFI  
  76.valuation and allocation 计价和分摊 {$4fRxj  
  77.cutoff 截止 9>d$a2 nc  
  78.accuracy 准确性 <LQwH23@  
  79.classification 分类 $zq `hI!1  
  80.inspection 检查  {[o=df/  
  81.supervision of counting 监盘 71nXROB  
  82.observation 观察 S/ ]2Qt#T  
  83.confirmation 函证 9f;\fe  
  84.computation 计算 K=VYR Y  
  85.analytical procedures 分析程序 n_sCZ6uXEQ  
  86.vouch 核对 k 61Ot3  
  87.trace 追查 Ix ! O&_6s  
  88.audit sampling 审计抽样 ^,'!j/w5  
  89.error 误差 c3 ]ZU^  
  90.expected error 预期误差 SfQ ,uD6  
  91.population 总体 gO4` e(W  
  92.sampling risk 抽样风险 AM*V4}s*9k  
  93.non- sampling risk 非抽样风险 Q/r9r*>z  
  94.sampling unit 抽样单位 Rer \='  
  95.statistical sampling 统计抽样 nRN&u4  
  96.tolerable error 可容忍误差 }'a}s0h  
  97.the risk of under reliance 信赖不足风险 Zz= +?L  
  98.the risk of over reliance 信赖过度风险 ^rjICF e  
  99.the risk of incorrect rejection 误拒风险 XKLkJZN  
  100. the risk of incorrect acceptance 误受风险 Y<%$;fx$Sx  
  101.working trial balance 试算平衡表 n  !]_o  
  102.index and cross-referencing 索引和交叉索引 BdB/`X*  
  103.cash receipt 现金收入 M?x/C2|  
  104.cash disbursement 现金支出 6",1JH,;p  
  105.bank statement 银行对账单 5Y)*-JY1g  
  106.bank reconciliation 银行存款余额调节表 g5lf- }?  
  107.balance sheet date 资产负债表日 I/rq@27o  
  108.net realizable value 可变现净值 i[H`u,%+(  
  109.storeroom 仓库 U)=?3}s(  
  110.sale invoice 销售发票 DY'D]*'7$  
  111.price list 价目表 BZ<Q.:)  
  112.positive confirmation request 积极式询证函 wlKfTJrn&  
  113.negative confirmation request 消极式询证函 w0x, ~  
  114.purchase requisition 请购单 E(*RtOC<W  
  115.receiving report 验收报告 I0.{OJ-  
  116.gross margin 毛利 q>X#Aaib  
  117.manufacturing overhead 制造费用 6pM[.:TM   
  118.material requisition 领料单 c?"#x-<1s  
  119.inventory-taking 存货盘点 L+7L0LbNU  
  120.bond certificate 债券 _5EM<Ux  
  121.stock certificate 股票 yYwZZa1  
  122.audit report 审计报告 rePJ4i [y  
  123.entity 被审计单位  v4=9T<[  
  124.addressee of the audit report 审计报告的收件人 3qE2mYK  
  125.unqualified opinion 无保留意见 =o;8xKj  
  126.qualified opinion 保留意见 T?{"T/  
  127.disclaimer of opinion 无法表示意见 l_5]~N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   vdAaqM6D  
  A (2)absorbed overhead 已吸收制造费用 DXl3  
  A (3)absorption costing 吸收成本计算 C:xg M'~+  
  A (4)account 账户,报表   "C&l7K;bp  
  A (5)accounting postulate 会计假设   XCCN6[[+  
  A (6)accounting series release 会计公告文件   Pqli3(  
  A (7)accounting valuation 会计计价   .z4 fJx  
  A (8)account sale 承销清单 A}?n.MAX>  
  A (9)accountability concept 经营责任概念   [KMW *pA7  
  A (10)accountancy 会计职业   Pp3<K649  
  A (11)accountant 会计师   O{SP4|0JV  
  A (12)accounting 会计   .(^KA{  
  A (13)agency cost 代理成本   XdjM/hB{fD  
  A (14)accounting bases 会计基础   Q^>"AhOiU  
  A (15)accounting manual 会计手册   X|fl_4NC>  
  A (16)accounting period 会计期间   ?j9J6=2  
  A (17)accounting policies 会计方针   q@8Jc[\d  
  A (18)accounting rate of return 会计报酬率   P~`gWGC}  
  A (19)accounting reference date 会计参照日   | s%--W  
  A (20)accounting reference period 会计参照期间   uOUgU$%zqH  
  A (21)accrual concept 应计概念   d*$$E  
  A (22)accrual expenses 应计费用   w=H   
  A (23)acid test ration 速动比率(酸性测试比率)   jcD_<WSe  
  A (24)acquisition 购置   5&Al  
  A (25)acquisition accounting 收购会计   8'[g?  
  A (26)activity based accounting 作业基础成本计算   8 9o&KF]  
  A (27)adjusting events 调整事项   _b|mSo,{Y  
  A (28)administrative expenses 行政管理费   b5lZ||W.  
  A (29)advice note 发货通知   ,r^zDlS<q  
  A (30)amortization 摊销   A?V}$PTlx  
  A (31)analytical review 分析性检查   Lgp{  hK  
  A (32)annual equivalent cost 年度等量成本法   ZFwUau  
  A (33)annual report and accounts 年度报告和报表    "TE F  
  A (34)appraisal cost 检验成本   'ol8lIa.P  
  A (35)appropriation account 盈余分配账户   k8IhQ{@  
  A (36)articles of association 公司章程细则   F|pM$Kd`  
  A (37)assets 资产   n]:Xmi8p  
  A (38)assets cover 资产保障   '[(]62j  
  A (39)asset value per share 每股资产价值   g<U\7Vp\1  
  A (40)associated company 联营公司   kT)[<`p  
  A (41)attainable standard 可达标准   3+vb A;R  
n Mm4fns  
 A (42)attributable profit 可归属利润   @ =g Px  
  A (43)audit 审计   0%J0.USkM7  
  A (44)audit report 审计报告   VF[$hs  
  A (45)auditing standards 审计准则   San3^uX   
  A (46)authorized share capital 额定股本   )+ifVv50  
  A (47)available hours 可用小时   l@:Tw.+/9  
  A (48)avoidable costs 可避免成本 vDI$ QUMD6  
  B (49)back-to-back loan 易币贷款   'kU5  
  B (50)backflush accounting 倒退成本计算   jMUd,j`Opx  
  B (51)bad debts 坏帐   1OI/!!t1$  
  B (52)bad debts ratio 坏帐比率   @cYb37)q=  
  B (53)bank charges 银行手续费   iB4`w\-o  
  B (54)bank overdraft 银行透支   NzS(, F  
  B (55)bank reconciliation 银行存款调节表   ]M3V]m  
  B (56)bank statement 银行对账单   (~ S=DFsP  
  B (57)bankruptcy 破产   #<h//<  
  B (58)basis of apportionment 分摊基础   -)N, HAM>  
  B (59)batch 批量   vYl2_\,Y?  
  B (60)batch costing 分批成本计算   3Ye{a<ckK  
  B (61)beta factor B(市场)风险因素   %M)LC>c  
  B (62)bill 账单   RZMR2fP%  
  B (63)bill of exchange 汇票   @vyq?H$U;N  
  B (64)bill of landing 提单   Cp"a,%b6u  
  B (65)bill of materials 用料预计单   Yzr)UJl*I  
  B (66)bill payable 应付票据   }jE [vVlRw  
  B (67)bill receivable 应收票据   [G!#y  
  B (68)bin card 存货记录卡   LH}]& >F  
  B (69)bonus 红利   |WP}y- Au  
  B (70)book-keeping 薄记   Q Ev7k  
  B (71)Boston classification 波士顿分类   _(7f0 p  
  B (72)breakeven chart 保本图   w?#s)z4}g  
  B (73)breakeven point 保本点   SG$V%z"e  
  B (74)breaking-down time 复位时间   e|-&h `[  
  B (75)budget 预算   deLLqdZa  
  B (76)budget center 预算中心   N 2XL5<  
  B (77)budget cost allowance 预算成本折让   XXD LbT'J  
  B (78)budget manual 预算手册   76oJCNY  
  B (79)budget period 预算期间   G0%},Q/  
  B (80)budgetary control 预算控制   jw5ldC>U  
  B (81)budgeted capacity 预算生产能力   XoNBq9Iu  
  B (82)burden 制造费用   "ov270:  
  B (83)business center 经营中心   sP:nTpTsC  
  B (84)business entity 营业个体   VW`SqUl  
  B (85)business unit 经营单位   _DouVv>  
 B (86)buy-out management 管理性购买产权   T W#s)iDi  
  B (87)by-product 副产品 =;Q:z^S  
  C (88)called-up share capital 催缴股本   gpw,bV  
  C (89)capacity 生产能力   aS! If>  
  C (90)capacity ratios 生产能力比率   %_@T'!]  
  C (91)capital 资本   &J?:wC=E  
  C (92)capital assets pricing model资本资产计价模式   n58yR -"  
  C (93)capital commitment 承诺资本   )FpizoVq0  
  C (94)capital employed 已运用的资本   kqkTz_r|H  
  C (95)capital expenditure 资本支出   c/DK31K  
  C (96)capital expenditureauthorization 资本支出核准   H\fsyxM7  
  C (97)capital expenditure control 资本支出控制   }]i.z:7+  
  C (98)capital expenditure proposal资本支出申请   8IkmFXj  
  C (99)capital funding planning 资本基金筹集计划   !8e;3W  
  C (100)capital gain 资本收益   %?hvN  
  C (101)capital investment appraisal资本投资评估   H)k V8wU  
  C (102)capital maintenance 资本保全   $GR rTC!  
  C (103)capital resource planning 资本资源计划   ID: tTltcc  
  C (104)capital surplus 资本盈余   KAJR.YNm  
  C (105)capital turnover 资本周转率   "&:H }Jd  
  C (106)card 记录卡   F|jl=i  
  C (107)cash 现金   \483S]_-z{  
  C (108)cash account 现金账户   bj6;>Ezp3(  
  C (109)cash book 现金账薄   eo*l^7  
  C (110)cash cow 金牛产品   S6g_$ Q7  
  C (111)cash flow 现金流量   t6uYFxE  
  C (112)cash discounted 现金贴现   [ $5u:*  
  C (113)cash flow budget 现金流量预算   h% eGtd$n  
  C (114)cash flow statement 现金流量表   ,!40\"A  
  C (115)cash ledger 现金分类账   1xEFMHjy  
  C (116)cash limit 现金限额   p#%*z~ui  
  C (117)CCA 现时成本会计   {/j gB"9  
  C (118)center 中心   ~t<G gNI  
  C (119)changeover time 变更时间   dVs=*GEl9  
  C (120)chartered entity 特许经济个体   ;}Ei #T,D  
  C (121)cheque 支票   43 vF(<r&f  
  C (122)cheque register 支票登记薄   XV}}A ^  
  C (123)coin analysis 零钱分类   oJZxRm[g$t  
  C (124)classification 分类   9W0*|!tQ,+  
  C (125)clock card 工时卡   )@ofczl6  
  C (126)code 代码   {O:{F?  
  C (127)commitment accounting 承诺确认会计   eEBo:Rc9  
  C (128)common cost 共同成本   n2 can  
  C (129)company limited byguarantee 有限担保责任公司   jOU99X\0  
C (130)company limited shares 股份有限公司   km*Y#`{  
  C (131)competitive position 竞争能力状况   x6)qs-  
  C (132)concept 概念   jGi{:}`lB  
  C (133)conglomerate 跨行业企业   ,5V6=pr$  
  C (134)consistency concept 一致性概念   +_L]d6  
  C (135)consolidated accounts 合并报表   Er;qs*f  
  C (136)consolidation accounting 合并会计   ,k_"T.w  
  C (137)consortium 财团   -g."{ |  
  C (138)contingency plan 应急计划   #UE}JR3g  
  C (139)contingent liabilities 或有负债   ;mYZ@g%e  
  C (140)continuous operation 连续生产   h w ^ V  
  C (141)contra 抵消   }N} Js*  
  C (142)contract cost 合同成本   *MS$C$HOq  
  C (143)contract costing 合同成本计算   gW<6dP'v  
  C (144)contribution 贡献毛益   1tq ^W'  
  C (145)contribution centre 贡献中心   DS;\24>H  
  C (146)contribution chart 贡献图   soLW'8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Zs]n0iwM'@  
  C (148)contribution to salesration 贡献毛益对销售比率   _9]vlxgtG(  
  C (149)control 控制   :tbgX;tCs5  
  C (150)control account 控制帐户   k33\;9@k  
  C (151)control limits 控制限度   gs3c1Qa3b  
  C (152)controllability concept 可控制概念   '}9 Nvr)+  
  C (153)controllable cost 可控制成本   RcO"k3J  
  C (154)conversion cost 加工成本   Yj'9|4%+|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   c9G%;U)  
  C (156)corporate appraisal 公司评估   eKy!Pai  
  C (157)corporate planning 公司计划   &l0K~7)b  
  C (158)corporate social reporting 公司社会报告   4 ob?M:S  
  C (159)corporation 股份公司   @dk-+YxG  
  C (160)cost 成本   >|c?ZqW  
  C (161)cost account 成本帐户   %*szB$ [3  
  C (162)cost accounting 成本会计    ?HRS*  
  C (163)cost accounting manual 成本手册   er5!n e  
  C (164)cost accounts calendar 成本报表的日历时间   hsQDRx%H}  
  C (165)cost adjustment 成本调整   bf@g*~h@  
  C (166)cost allocation 成本分配   {Ef.wlZ  
  C (167)cost apportionment 成本分摊   KJV8y"^=Q  
  C (168)cost attribution 成本归属   ?QmtZG.$  
  C (169)cost audit 成本审计   "{r8'qn  
  C (170)cost behaviour 成本性态   G^tazAEfo  
  C (171)cost benefit analysis 成本效益分析   P JATRJ1.  
  C (172)cost center 成本中心   xxyc^\$  
  C (173)cost driver 成本动因
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