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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 B=HE i\55K  
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  1.audit   审计 S\sy] 1*?$  
  2.attestation   鉴证 ut^6UdJ+`  
  3.credibility   可信赖程度 ;v5Jps2^]  
  4.audit of financial statements 财务报表审计 [tkP2%1  
  5.agreed-upon procedures 执行商定程序 qT^0 %O:  
  6.high levels of assurance 高水平保证 BeFXC5-qat  
  7.compilation 编制 %&!B2z}  
  8.reliability 可靠性 Vo%DoZg  
  9.relevance 相关性 NY/-9W5T4  
  10.professional skepticism 职业谨慎 LY2 QKjgP  
  11.objectivity 客观性 -/R?D1kOq  
  12. professional competence 专业胜任能力 @c=bH>Oz  
  13.Senior/CPA-in-charge 项目经理 %FJB9?9=|  
  14.audit engagement letter 业务约定书 `V{'GF&[  
  15.recurring audit 连续审计 ~H :.&'E  
  16.the client 委托人 kudXwj  
  17.change CPA 更换注册会计 zYEb#*Kar  
  18.the existing CPA 现任注册会计师 &%4 A3.qE  
  19.the successor CPA 后任注册会计师 22Oe~W;  
  20.the preceding CPA前任注册会计师 [Uw3.CVh  
  21.issue the audit report 出具审计报告 MPMAFs  
  22.expert 专家 o`.5NUn  
  23.the board of directors 董事会 yJ?= H H?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~:N 1[  
  25.assess material misstatement risks评估重大错报风险 QG 1vP.K  
  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 S"%W^)mZ  
  27.a general knowledge of —— 初步了解―――的情况 $1n\jN  
  28.a more knowledge of—— 进一步了解的情况 vvP]tRZ  
  29.the prior year‘s working papers 以前年度工作底稿 )Pv B^n  
  30.minutes of meeting 会议纪要 cG!dMab(  
  31.business risks 经营风险 .50ql[En  
  32.appropriateness 适当性 [fg-"-+:M  
  33.accounting estimate 会计估计 <[V1z=Eo/]  
  34.management representations 管理层声明 U98e=57N  
  35.going concern assumption 持续经营假设 vAzSpiv-  
  36.audit plan 审计计划 |3Bms d/3  
  37.significant audit areas 重点审计领域 c3J12+~;  
  38.error 错误 0W,.1J2*  
  39.fraud舞弊 Tua#~.3}J  
  40.modified or additional procedures 修改或追加审计程序 <+: PTG/('  
  41.misappropriation of assets 侵占资产 4S*dNYc  
  42.transactions without substance 虚假交易 i'z (`"  
  43.unusual pressures 异常压力 $ spk.j  
  44.the suspected noncompliance 涉嫌存在违法行为 ft?c&h;At  
  45.materialiy 重要性 -_irkpdC[  
  46.exceed the materiality level 超过重要性水平 gaR~K  
  47.approach the materiality level 接近重要性水平 _*n 4W^8  
  48.an acceptably low level 可接受水平 :_pn|  
  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 8b< 'jft  
  50.misstatements or omissions 错报或漏报 Ie/dMB=t  
  51.aggregate 总计 Wo~;h (6  
  52.subsequent events 期后事项 ?L6pB]l8b  
  53.adjust the financial statements 调整财务报表 4E@_Fn_#  
  54.perform additional audit procedures 实施追加的审计程序 FvDi4[F#  
  55.audit risk 审计风险 {`V ^V_  
  56.detection risk 检查风险 s/Q8(sF5  
  57.inappropriate audit opinion 不适当的审计意见 {=9"WN    
  58.material misstatement 重大的错报 4M P8t@z  
  59.tolerable misstatement 可容忍错报 #O!gjZ,  
  60.the acceptable level of detection risk 可接受的检查风险 KdC'#$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $J*lD -h-  
  62.simall business 小规模企业 qD{~QHDa  
  63.accounting system 会计系统 B[fbPrM  
  64.test of control 控制测试 j>#ywh*A  
  65.walk-through test 穿行测试 PBgU/z Vn  
  66.communication 沟通 | A# \5u  
  67.flow chart 流程图 af|x(:!H  
  68.reperformance of internal control 重新执行 URj2 evYW  
  69.audit evidence 审计证据 -GYJ)f  
  70.substantive procedures 实质性程序 [m(n-Mu F  
  71.assertions 认定 :Q"p!,X=-  
  72.esistence 存在 >`I%^+ z  
  73.occurrence 发生 hSG1f `  
  74.completeness 完整性 J6Nh pzp  
  75.rights and obligations 权利和义务 1'b}Y 8YO  
  76.valuation and allocation 计价和分摊 n= FOB0=  
  77.cutoff 截止 O#Ho08*Xn  
  78.accuracy 准确性 sU"sd7#A  
  79.classification 分类 )jm!^m  
  80.inspection 检查 r+,JM L   
  81.supervision of counting 监盘 x2tcr+o  
  82.observation 观察 n,`j~.l-=>  
  83.confirmation 函证 vo^2k13  
  84.computation 计算 K,dEa<p  
  85.analytical procedures 分析程序 QUWx\hqE  
  86.vouch 核对 +f'@  
  87.trace 追查 c6tH'oV  
  88.audit sampling 审计抽样 t]8nRZ1  
  89.error 误差 \Yr&vX/[p  
  90.expected error 预期误差 s,H }km  
  91.population 总体 @P<aTRy,f  
  92.sampling risk 抽样风险 .GIygU_  
  93.non- sampling risk 非抽样风险 CRu {Ie5B  
  94.sampling unit 抽样单位 smHQ'4x9  
  95.statistical sampling 统计抽样 {2L V0:k2  
  96.tolerable error 可容忍误差 EXti  
  97.the risk of under reliance 信赖不足风险 +.McC$!s  
  98.the risk of over reliance 信赖过度风险 +<fT\Oq#  
  99.the risk of incorrect rejection 误拒风险 ),5A&qT*  
  100. the risk of incorrect acceptance 误受风险 0](V@F"~  
  101.working trial balance 试算平衡表 yQ| V7G  
  102.index and cross-referencing 索引和交叉索引 ICzcV };$  
  103.cash receipt 现金收入 {~ 1 ~V  
  104.cash disbursement 现金支出 rs,:pU  
  105.bank statement 银行对账单 pet q6)g?  
  106.bank reconciliation 银行存款余额调节表 p$a+?5'Q  
  107.balance sheet date 资产负债表日 Q; BD|95nl  
  108.net realizable value 可变现净值 'SKq<X%R;  
  109.storeroom 仓库 &0 SgEUZr  
  110.sale invoice 销售发票  jRhRw;  
  111.price list 价目表 gQuU_dbXSB  
  112.positive confirmation request 积极式询证函 _C@<*L=Q  
  113.negative confirmation request 消极式询证函 O}X@QG2_  
  114.purchase requisition 请购单 aMaqlqf  
  115.receiving report 验收报告 scZ&}Ni  
  116.gross margin 毛利 OZ}o||/Rc  
  117.manufacturing overhead 制造费用 ;$FMOMR  
  118.material requisition 领料单 <=@6UPsn2  
  119.inventory-taking 存货盘点 BKQwF *<V  
  120.bond certificate 债券 m.c2y6<=  
  121.stock certificate 股票 1aoKf F(  
  122.audit report 审计报告 #=#bv`  
  123.entity 被审计单位 -* W\$ P  
  124.addressee of the audit report 审计报告的收件人 }[]1`2qD  
  125.unqualified opinion 无保留意见 M>u84|`  
  126.qualified opinion 保留意见 /`g~lww2O  
  127.disclaimer of opinion 无法表示意见 W/ u_<\  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5E}!TL$  
  A (2)absorbed overhead 已吸收制造费用 9eEA80i7  
  A (3)absorption costing 吸收成本计算 +5H1n(6)  
  A (4)account 账户,报表   Ie4X k  
  A (5)accounting postulate 会计假设   4Q~++PKBe  
  A (6)accounting series release 会计公告文件   \:E=B1  
  A (7)accounting valuation 会计计价   bM"d$tl$?'  
  A (8)account sale 承销清单 6&,9=(:J&R  
  A (9)accountability concept 经营责任概念   =r^Pu|  
  A (10)accountancy 会计职业   nk2H^RM^  
  A (11)accountant 会计师   NUX$)c  
  A (12)accounting 会计   9a]h;r8,9z  
  A (13)agency cost 代理成本   u\u6< [>P  
  A (14)accounting bases 会计基础   >g2Z t;*@w  
  A (15)accounting manual 会计手册   ogG:Ai)90  
  A (16)accounting period 会计期间   G1ED=N_#  
  A (17)accounting policies 会计方针   ;2'/rEq4o  
  A (18)accounting rate of return 会计报酬率   K'b #}N\  
  A (19)accounting reference date 会计参照日   [k60=$y  
  A (20)accounting reference period 会计参照期间   T)MZ`dM  
  A (21)accrual concept 应计概念   `}~NZ  
  A (22)accrual expenses 应计费用   {emym$we  
  A (23)acid test ration 速动比率(酸性测试比率)   v[<;z(7Qk  
  A (24)acquisition 购置   qjf9ZD&  
  A (25)acquisition accounting 收购会计   \!zM4ppr  
  A (26)activity based accounting 作业基础成本计算   3mT6HGSKR  
  A (27)adjusting events 调整事项   %+L3Xk]m'  
  A (28)administrative expenses 行政管理费   !uAqY\Is  
  A (29)advice note 发货通知   DxxY<OkN  
  A (30)amortization 摊销   @%I-15Jz  
  A (31)analytical review 分析性检查   h4=7{0[  
  A (32)annual equivalent cost 年度等量成本法   4*?i!<N9  
  A (33)annual report and accounts 年度报告和报表   .`/6[Z p  
  A (34)appraisal cost 检验成本   _ "lW  
  A (35)appropriation account 盈余分配账户   :nxBM#:xu  
  A (36)articles of association 公司章程细则   ~[:Cl  
  A (37)assets 资产   N==Y]Z$G  
  A (38)assets cover 资产保障   8-FW'bA  
  A (39)asset value per share 每股资产价值   0134mw%jk  
  A (40)associated company 联营公司   /8LTM|(  
  A (41)attainable standard 可达标准   !%>(O@~"|  
CB>*(Mu  
 A (42)attributable profit 可归属利润   5XinZ~  
  A (43)audit 审计   FTcXjWBPF9  
  A (44)audit report 审计报告   <O4W!UVg  
  A (45)auditing standards 审计准则   c<5(c%a  
  A (46)authorized share capital 额定股本   O{wt0 \P  
  A (47)available hours 可用小时   Jv59zI   
  A (48)avoidable costs 可避免成本 !5K5;M_Ih"  
  B (49)back-to-back loan 易币贷款   { 3K`yDF  
  B (50)backflush accounting 倒退成本计算   $uYfy<  
  B (51)bad debts 坏帐   5`{u! QE  
  B (52)bad debts ratio 坏帐比率   W"\O +  
  B (53)bank charges 银行手续费   $zJ!L  
  B (54)bank overdraft 银行透支   P@8S|#LpZ  
  B (55)bank reconciliation 银行存款调节表   ;f9a0Vs  
  B (56)bank statement 银行对账单   $mut v=IO  
  B (57)bankruptcy 破产   B\6%.R  
  B (58)basis of apportionment 分摊基础   NkYC(;g  
  B (59)batch 批量   `tJ"wpCf6  
  B (60)batch costing 分批成本计算   Gr !@ih^  
  B (61)beta factor B(市场)风险因素   ""x>-j4  
  B (62)bill 账单   ^%}PRl9  
  B (63)bill of exchange 汇票   -02.n}u>  
  B (64)bill of landing 提单   PG3,MCf:  
  B (65)bill of materials 用料预计单   >JT^[i8[  
  B (66)bill payable 应付票据   "1ov<  
  B (67)bill receivable 应收票据   DQ%(X&k  
  B (68)bin card 存货记录卡   DcmRvi)&6  
  B (69)bonus 红利   ~o8x3`CoF  
  B (70)book-keeping 薄记   Fqg*H1I[  
  B (71)Boston classification 波士顿分类   m4RiF  
  B (72)breakeven chart 保本图   T!QAcO  
  B (73)breakeven point 保本点   ,*g.?q@W2  
  B (74)breaking-down time 复位时间   0EBHR Y_F  
  B (75)budget 预算   VVHL@  
  B (76)budget center 预算中心   _E4_k%8y  
  B (77)budget cost allowance 预算成本折让   iKAqM{(  
  B (78)budget manual 预算手册   e+Sq&H!@  
  B (79)budget period 预算期间   koy0A/\%  
  B (80)budgetary control 预算控制   {lNG:o  
  B (81)budgeted capacity 预算生产能力   ~otV'=/my  
  B (82)burden 制造费用   _t@9WA;+\  
  B (83)business center 经营中心   :\ "g}AX  
  B (84)business entity 营业个体   R|R3Ob.e  
  B (85)business unit 经营单位   =$WDB=i  
 B (86)buy-out management 管理性购买产权   /R[P sB  
  B (87)by-product 副产品 ]vZ}4Xno  
  C (88)called-up share capital 催缴股本   uF<\|y rFt  
  C (89)capacity 生产能力   lCJ/@)  
  C (90)capacity ratios 生产能力比率   ]`TX%Qni  
  C (91)capital 资本   V5S6?V \  
  C (92)capital assets pricing model资本资产计价模式   NU.YL1  
  C (93)capital commitment 承诺资本   zd?uMq;w  
  C (94)capital employed 已运用的资本   Q6=>*}Cm6m  
  C (95)capital expenditure 资本支出   Zr$D\(hX  
  C (96)capital expenditureauthorization 资本支出核准   F7U$ 7(I2G  
  C (97)capital expenditure control 资本支出控制   A5%cgr% 6  
  C (98)capital expenditure proposal资本支出申请   Vl 0Y'@{  
  C (99)capital funding planning 资本基金筹集计划   7WEoyd  
  C (100)capital gain 资本收益   b%|6y  
  C (101)capital investment appraisal资本投资评估   %p tw=Ju  
  C (102)capital maintenance 资本保全   ]vq=~x  
  C (103)capital resource planning 资本资源计划   2GJp`2(%dA  
  C (104)capital surplus 资本盈余   dyuT-.2  
  C (105)capital turnover 资本周转率   g/` z.?  
  C (106)card 记录卡   0t.v  
  C (107)cash 现金   n-:n.JX  
  C (108)cash account 现金账户   .oz(,$CS"  
  C (109)cash book 现金账薄   ?D=t:=  
  C (110)cash cow 金牛产品   V;1i/{  
  C (111)cash flow 现金流量   trM)&aQto  
  C (112)cash discounted 现金贴现   \zV'YeG  
  C (113)cash flow budget 现金流量预算   );L +)UV  
  C (114)cash flow statement 现金流量表   7hfa?Mcz  
  C (115)cash ledger 现金分类账   ^1`T_+#[s  
  C (116)cash limit 现金限额   LGPg\g`  
  C (117)CCA 现时成本会计   ~0Xx]   
  C (118)center 中心   },vVc /  
  C (119)changeover time 变更时间   XMm (D!6  
  C (120)chartered entity 特许经济个体   w"A%@<V3Ec  
  C (121)cheque 支票   5c -'m? k  
  C (122)cheque register 支票登记薄   ~ ]^<*R  
  C (123)coin analysis 零钱分类   `&>CK`%Xu  
  C (124)classification 分类   m'5rzZP  
  C (125)clock card 工时卡   6|ENDd[  
  C (126)code 代码   2jH&@g$cl;  
  C (127)commitment accounting 承诺确认会计   $jL+15^N0+  
  C (128)common cost 共同成本   0A.9<&Lod  
  C (129)company limited byguarantee 有限担保责任公司   VMV~K7%0  
C (130)company limited shares 股份有限公司   bb"x^DtT  
  C (131)competitive position 竞争能力状况   -mqTlXM  
  C (132)concept 概念   Nj;G%KAP  
  C (133)conglomerate 跨行业企业   5vjtF4}7!  
  C (134)consistency concept 一致性概念   yMBFw:/o  
  C (135)consolidated accounts 合并报表   j8{,u6w)-  
  C (136)consolidation accounting 合并会计   I>45xVA  
  C (137)consortium 财团   mY/x|)MmM  
  C (138)contingency plan 应急计划   Nzel^~  
  C (139)contingent liabilities 或有负债   +@#k<.yqn  
  C (140)continuous operation 连续生产   ,)P6fa/  
  C (141)contra 抵消   eHH qm^1z  
  C (142)contract cost 合同成本   pQOT\- bD  
  C (143)contract costing 合同成本计算   a OTrng  
  C (144)contribution 贡献毛益   R#33AC CX  
  C (145)contribution centre 贡献中心   G~`nLC^Y  
  C (146)contribution chart 贡献图   * 2s(TW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /_CSRi&  
  C (148)contribution to salesration 贡献毛益对销售比率   OQa;EBO  
  C (149)control 控制   e?eX9yA7F  
  C (150)control account 控制帐户   #dm"!I>g  
  C (151)control limits 控制限度   h6C:`0o  
  C (152)controllability concept 可控制概念   iJ 8I# j+N  
  C (153)controllable cost 可控制成本   `KzNBH,W  
  C (154)conversion cost 加工成本   b1frAA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   y/yg-\/XF  
  C (156)corporate appraisal 公司评估   ">NPp\t>/Z  
  C (157)corporate planning 公司计划   Hp?uYih0  
  C (158)corporate social reporting 公司社会报告   {_1zIt|  
  C (159)corporation 股份公司   WbDD9ZS  
  C (160)cost 成本   Wf!<Qot|R#  
  C (161)cost account 成本帐户   X1; ljX  
  C (162)cost accounting 成本会计   |4A938'4j  
  C (163)cost accounting manual 成本手册   T1c.ER}17  
  C (164)cost accounts calendar 成本报表的日历时间   zoI0oA  
  C (165)cost adjustment 成本调整   $Y31Y A  
  C (166)cost allocation 成本分配   fN{JLp  
  C (167)cost apportionment 成本分摊   !ie'}|c  
  C (168)cost attribution 成本归属   wf=M| # }_  
  C (169)cost audit 成本审计   tA6x  
  C (170)cost behaviour 成本性态   0xe*\CAo  
  C (171)cost benefit analysis 成本效益分析   >ISN2Kn   
  C (172)cost center 成本中心   iH[ .u{h  
  C (173)cost driver 成本动因
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