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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
R#r?<Ofw4  
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注会《审计》英语常用词汇 s=6w-'; V  
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# v v k7  
  1.audit   审计 xLGAP-mx]  
  2.attestation   鉴证 IUZsLNW  
  3.credibility   可信赖程度 X-ml0 =M[  
  4.audit of financial statements 财务报表审计 PGybX:L  
  5.agreed-upon procedures 执行商定程序 6IvLr+I  
  6.high levels of assurance 高水平保证 Q0r_+0[7j  
  7.compilation 编制 ./6L&?*`~;  
  8.reliability 可靠性 O<+C$J|  
  9.relevance 相关性 J|I|3h<T  
  10.professional skepticism 职业谨慎 Z| ~<B4#c  
  11.objectivity 客观性 nmgW>U0jZh  
  12. professional competence 专业胜任能力 #ucOjdquq  
  13.Senior/CPA-in-charge 项目经理 u?aq' "t  
  14.audit engagement letter 业务约定书 ,+q5e^P  
  15.recurring audit 连续审计 ]];7ozS)X  
  16.the client 委托人 ^&,{  
  17.change CPA 更换注册会计 KDY~9?}TM  
  18.the existing CPA 现任注册会计师 N.VzA 6 C  
  19.the successor CPA 后任注册会计师 ;hKn$' '  
  20.the preceding CPA前任注册会计师 S>'wb{jj!  
  21.issue the audit report 出具审计报告 K_My4>~Il  
  22.expert 专家 mp5]=6 ~:m  
  23.the board of directors 董事会 2S/^"IM["  
  24.knowledge of the entity‘ s business 了解被审计单位情况 x^SE>dy ?z  
  25.assess material misstatement risks评估重大错报风险 Bd7A-T)q!  
  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 yP"_j&ef7  
  27.a general knowledge of —— 初步了解―――的情况 3FS:]|oC  
  28.a more knowledge of—— 进一步了解的情况 *D\nsJ*g  
  29.the prior year‘s working papers 以前年度工作底稿 i=SX_#b^  
  30.minutes of meeting 会议纪要 fs`<x*}K  
  31.business risks 经营风险 1dKLNE  
  32.appropriateness 适当性 b|xz`wUH0$  
  33.accounting estimate 会计估计  D}_\oE/n  
  34.management representations 管理层声明 a1Gy I  
  35.going concern assumption 持续经营假设 *EDzj&  
  36.audit plan 审计计划 PS6G 7  
  37.significant audit areas 重点审计领域 S4 tdW A  
  38.error 错误 N/y.=]  
  39.fraud舞弊 CE?R/uNo{  
  40.modified or additional procedures 修改或追加审计程序 myXp]=Sb?  
  41.misappropriation of assets 侵占资产 [y:6vC   
  42.transactions without substance 虚假交易 K7y}R%Q F  
  43.unusual pressures 异常压力 {^ N = hI  
  44.the suspected noncompliance 涉嫌存在违法行为 {UwJg  
  45.materialiy 重要性 pM4 j=F  
  46.exceed the materiality level 超过重要性水平 @5kN L~2  
  47.approach the materiality level 接近重要性水平 tw.%'oJ7  
  48.an acceptably low level 可接受水平 3"<{YEj8U  
  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 )"q2DjfX*  
  50.misstatements or omissions 错报或漏报 KJ~f ~2;  
  51.aggregate 总计 gzuM>lf*{  
  52.subsequent events 期后事项 i edoL0#  
  53.adjust the financial statements 调整财务报表 }]f)Fz  
  54.perform additional audit procedures 实施追加的审计程序 7$w:~VZ  
  55.audit risk 审计风险 2Gx&ECa,  
  56.detection risk 检查风险 <iTaJa$0m  
  57.inappropriate audit opinion 不适当的审计意见 m(&ZNZK  
  58.material misstatement 重大的错报 5[I 9/4,  
  59.tolerable misstatement 可容忍错报 /.}&yRR  
  60.the acceptable level of detection risk 可接受的检查风险 B\4SB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {E@@14]g  
  62.simall business 小规模企业 c !5OK4+Z  
  63.accounting system 会计系统 (D))?jnC  
  64.test of control 控制测试 fEM8/bhq  
  65.walk-through test 穿行测试 'av OQj]`K  
  66.communication 沟通 _:TD{EO$  
  67.flow chart 流程图 !WrUr]0IP  
  68.reperformance of internal control 重新执行 o fN|%g /  
  69.audit evidence 审计证据 lM?P8#3  
  70.substantive procedures 实质性程序 (?~F}u v  
  71.assertions 认定 &&tQ,5H5  
  72.esistence 存在 *X,vu2(I-=  
  73.occurrence 发生 ZL-@2ZU{1  
  74.completeness 完整性 $H-s(3vq  
  75.rights and obligations 权利和义务 <6Br]a60RR  
  76.valuation and allocation 计价和分摊 U-|g tND  
  77.cutoff 截止 J SO>rpO  
  78.accuracy 准确性 CjIkRa@!x  
  79.classification 分类 N>@AsI  
  80.inspection 检查 [=XsI]B\  
  81.supervision of counting 监盘 :p OX,  
  82.observation 观察 -B@jQg@ >  
  83.confirmation 函证 +DVU"d  
  84.computation 计算 fv)-o&Q#  
  85.analytical procedures 分析程序 Inr ~9hz  
  86.vouch 核对 _{-GR-  
  87.trace 追查 }!B<MGBd  
  88.audit sampling 审计抽样 G*Qk9bk9  
  89.error 误差 A*@!tz<  
  90.expected error 预期误差 Ei}B9 &O  
  91.population 总体 3``$yWWg  
  92.sampling risk 抽样风险 "j~=YW+l  
  93.non- sampling risk 非抽样风险 _Z2VS"yH  
  94.sampling unit 抽样单位 /eZA AH  
  95.statistical sampling 统计抽样 =TyN"0@  
  96.tolerable error 可容忍误差 KJSN)yn\  
  97.the risk of under reliance 信赖不足风险 oz@yF)/Sm  
  98.the risk of over reliance 信赖过度风险 0*h \ /!e  
  99.the risk of incorrect rejection 误拒风险 T|oz_c\e  
  100. the risk of incorrect acceptance 误受风险 [NJ!  
  101.working trial balance 试算平衡表 ynDa4HB  
  102.index and cross-referencing 索引和交叉索引 {iHC;a5gb$  
  103.cash receipt 现金收入 O4( Z%YBe  
  104.cash disbursement 现金支出 ]`+>{Sx 1  
  105.bank statement 银行对账单 e8P |eK  
  106.bank reconciliation 银行存款余额调节表 ()XL}~I{!A  
  107.balance sheet date 资产负债表日 $zDW)%nAX  
  108.net realizable value 可变现净值 ,]Hn*\@p[c  
  109.storeroom 仓库 E]"ePdZZ/  
  110.sale invoice 销售发票 44wY5nYNt  
  111.price list 价目表 fz,8 <  
  112.positive confirmation request 积极式询证函 V .$<  
  113.negative confirmation request 消极式询证函 :* @=px  
  114.purchase requisition 请购单 RYmk6w!w  
  115.receiving report 验收报告 !) LMn  
  116.gross margin 毛利 !%]]lxi  
  117.manufacturing overhead 制造费用 4uDz=B+8y  
  118.material requisition 领料单 Qp%kX@Z'  
  119.inventory-taking 存货盘点 Dh J<\_;  
  120.bond certificate 债券 e>"{nOY4  
  121.stock certificate 股票 ^d-`?zb  
  122.audit report 审计报告 `W{Ye=|[d#  
  123.entity 被审计单位 c_ &iGQ  
  124.addressee of the audit report 审计报告的收件人 = 7#)8p[  
  125.unqualified opinion 无保留意见 { 5h6nYu  
  126.qualified opinion 保留意见 Mx[tE?!2  
  127.disclaimer of opinion 无法表示意见 G8eAj%88  
  128.adverse opinion 否定意见
)%WS(S>8  
=3""D{l  
A (1)ABC 作业基础成本计算   kXv -B-wOj  
  A (2)absorbed overhead 已吸收制造费用 CEZ*a 0}=  
  A (3)absorption costing 吸收成本计算 Of Y>~d  
  A (4)account 账户,报表   tUL(1:-C  
  A (5)accounting postulate 会计假设   l $MX \  
  A (6)accounting series release 会计公告文件   Ij/c@#q.  
  A (7)accounting valuation 会计计价   "l2_7ZXsPT  
  A (8)account sale 承销清单 e)>Z&e,3  
  A (9)accountability concept 经营责任概念   )|'? uN7  
  A (10)accountancy 会计职业   Ca]vK'(  
  A (11)accountant 会计师   rOH8W  
  A (12)accounting 会计   W<k) '|  
  A (13)agency cost 代理成本   8`9!ocrM  
  A (14)accounting bases 会计基础   4 ILCvM  
  A (15)accounting manual 会计手册   RG#  
  A (16)accounting period 会计期间   3|g'1X}  
  A (17)accounting policies 会计方针   ^vJ08gu_W  
  A (18)accounting rate of return 会计报酬率   T?NwSxGo  
  A (19)accounting reference date 会计参照日   lv,8NmP5  
  A (20)accounting reference period 会计参照期间   A]ciox$AjW  
  A (21)accrual concept 应计概念   3mpEF< z  
  A (22)accrual expenses 应计费用   ^]AjcctGr  
  A (23)acid test ration 速动比率(酸性测试比率)   i%v^Zg&FU  
  A (24)acquisition 购置   A0o6-M]'0  
  A (25)acquisition accounting 收购会计   Kx$ ?IxZ  
  A (26)activity based accounting 作业基础成本计算   z`m-Ca>6  
  A (27)adjusting events 调整事项   6^}GXfJAc  
  A (28)administrative expenses 行政管理费   //f[%j*>  
  A (29)advice note 发货通知   [Gysx  
  A (30)amortization 摊销   h}rrsVj3  
  A (31)analytical review 分析性检查   .\LWV=B  
  A (32)annual equivalent cost 年度等量成本法   ,$7LMTVDrE  
  A (33)annual report and accounts 年度报告和报表   'I*F(4x  
  A (34)appraisal cost 检验成本   lg;`ItX]  
  A (35)appropriation account 盈余分配账户   5H;*Nj@  
  A (36)articles of association 公司章程细则   J1P82=$,  
  A (37)assets 资产   *+lnAxRa?  
  A (38)assets cover 资产保障   NNb17=q_v  
  A (39)asset value per share 每股资产价值   hjaI&?w  
  A (40)associated company 联营公司   "kVN|Do  
  A (41)attainable standard 可达标准   5qR76iH) /  
,k+jx53XV  
 A (42)attributable profit 可归属利润   |]Pigi7y-  
  A (43)audit 审计   |&h!#Q{7l  
  A (44)audit report 审计报告   5{[3I|m{  
  A (45)auditing standards 审计准则   Su6ZO'[)  
  A (46)authorized share capital 额定股本   QWxCNt:^?  
  A (47)available hours 可用小时   b{(!Ls_ &  
  A (48)avoidable costs 可避免成本 xL=g(FN(6L  
  B (49)back-to-back loan 易币贷款   ,|?B5n&  
  B (50)backflush accounting 倒退成本计算   !\RR UH*  
  B (51)bad debts 坏帐   ]oXd|[ G  
  B (52)bad debts ratio 坏帐比率   u A*Op45  
  B (53)bank charges 银行手续费   5"]PwC  
  B (54)bank overdraft 银行透支   : :e=6i  
  B (55)bank reconciliation 银行存款调节表   ^ D?;K8a-l  
  B (56)bank statement 银行对账单   Uw<Lt"ls.  
  B (57)bankruptcy 破产   >LwAG:Ud  
  B (58)basis of apportionment 分摊基础   A\.k['!  
  B (59)batch 批量   ZLxe$.V_  
  B (60)batch costing 分批成本计算   GcHWalm  
  B (61)beta factor B(市场)风险因素   .ikFqZ$$  
  B (62)bill 账单   (;V]3CtU*  
  B (63)bill of exchange 汇票   DZ(e^vq  
  B (64)bill of landing 提单   ex&&7$CXc  
  B (65)bill of materials 用料预计单   hRtnO|Z6  
  B (66)bill payable 应付票据   VDCrFZ!]  
  B (67)bill receivable 应收票据   /,$6`V  
  B (68)bin card 存货记录卡   ^5QSV\X  
  B (69)bonus 红利   ]'DtuT?Z  
  B (70)book-keeping 薄记   nu4GK}xI  
  B (71)Boston classification 波士顿分类   /!d,f4n  
  B (72)breakeven chart 保本图   nRb#M  
  B (73)breakeven point 保本点   R8O<} >3a  
  B (74)breaking-down time 复位时间   RR*z3i`PP  
  B (75)budget 预算   C(7LwV  
  B (76)budget center 预算中心   `{ou4H\  
  B (77)budget cost allowance 预算成本折让   (:vY:-\ bO  
  B (78)budget manual 预算手册   6n45]?  
  B (79)budget period 预算期间   / QSK$ZDC  
  B (80)budgetary control 预算控制   Z!^iPB0~D  
  B (81)budgeted capacity 预算生产能力   F#O. i,  
  B (82)burden 制造费用   a:H}c9 $%  
  B (83)business center 经营中心   ) l0=j b  
  B (84)business entity 营业个体   F~)xZN3=  
  B (85)business unit 经营单位   b6R0za  
 B (86)buy-out management 管理性购买产权   +.b~2K1  
  B (87)by-product 副产品 .'L@$]!G  
  C (88)called-up share capital 催缴股本   SN\;&(?G  
  C (89)capacity 生产能力   X;6&:%ZL@^  
  C (90)capacity ratios 生产能力比率   X];a(7+2  
  C (91)capital 资本   d+ql@e]  
  C (92)capital assets pricing model资本资产计价模式   9Z6O{ >  
  C (93)capital commitment 承诺资本   c R[DT04  
  C (94)capital employed 已运用的资本   rM_8piD  
  C (95)capital expenditure 资本支出   D9 ,~Fc  
  C (96)capital expenditureauthorization 资本支出核准   f\2'/g}6a  
  C (97)capital expenditure control 资本支出控制   9iUkvnphh  
  C (98)capital expenditure proposal资本支出申请   "otP^X.  
  C (99)capital funding planning 资本基金筹集计划   k0{Mq<V*%  
  C (100)capital gain 资本收益   =Q[ 5U9  
  C (101)capital investment appraisal资本投资评估   V: 2|l!l*  
  C (102)capital maintenance 资本保全   6*tI~  
  C (103)capital resource planning 资本资源计划   +Y'(,J  
  C (104)capital surplus 资本盈余   ;, 'eO i  
  C (105)capital turnover 资本周转率   Q~te`  
  C (106)card 记录卡   NcB^qv  
  C (107)cash 现金   ,d&~#W]  
  C (108)cash account 现金账户   `?2S4lN/  
  C (109)cash book 现金账薄   !!DHfAV]  
  C (110)cash cow 金牛产品   mWfzL'*  
  C (111)cash flow 现金流量   .y#@~H($  
  C (112)cash discounted 现金贴现   maXQG&.F  
  C (113)cash flow budget 现金流量预算   !xA;(<K[^  
  C (114)cash flow statement 现金流量表   {CYFM[V  
  C (115)cash ledger 现金分类账   l2X'4_d  
  C (116)cash limit 现金限额   87r#;ND  
  C (117)CCA 现时成本会计   7K%Ac  
  C (118)center 中心   s-3vp   
  C (119)changeover time 变更时间   +p>tO\mo  
  C (120)chartered entity 特许经济个体   Z  r  
  C (121)cheque 支票   O qHD=D[  
  C (122)cheque register 支票登记薄   ? .,..p  
  C (123)coin analysis 零钱分类   "N D1$l  
  C (124)classification 分类   #92MI#|n9  
  C (125)clock card 工时卡   &,3.V+Sz  
  C (126)code 代码   6- s/ \  
  C (127)commitment accounting 承诺确认会计   xCiY jl$  
  C (128)common cost 共同成本   eM*@ }3  
  C (129)company limited byguarantee 有限担保责任公司   '\[GquK;P  
C (130)company limited shares 股份有限公司   ;[uJ~7e3  
  C (131)competitive position 竞争能力状况   j2k,)MHu!x  
  C (132)concept 概念   at/besW  
  C (133)conglomerate 跨行业企业   [?.k8;k  
  C (134)consistency concept 一致性概念   65)/|j+  
  C (135)consolidated accounts 合并报表   3l-8TR  
  C (136)consolidation accounting 合并会计   6zaO$  
  C (137)consortium 财团   n]r7} 2hM  
  C (138)contingency plan 应急计划   "tn]s>iAd=  
  C (139)contingent liabilities 或有负债   > CZ|Vx  
  C (140)continuous operation 连续生产   L:}hZf{p*  
  C (141)contra 抵消   XSpX6fq  
  C (142)contract cost 合同成本   %f*8JUE16  
  C (143)contract costing 合同成本计算   )xo IH{  
  C (144)contribution 贡献毛益   VNp[J'a>VZ  
  C (145)contribution centre 贡献中心   K\,)9:`t  
  C (146)contribution chart 贡献图   K n?>XXAc  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hDSt6O4za  
  C (148)contribution to salesration 贡献毛益对销售比率   W{*U#:Jx1  
  C (149)control 控制   zr-HL:js  
  C (150)control account 控制帐户   p>Qzz`@e  
  C (151)control limits 控制限度   'W@X139zq  
  C (152)controllability concept 可控制概念   kL*  DU`  
  C (153)controllable cost 可控制成本   7:)=  
  C (154)conversion cost 加工成本   4703\ HK  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;1'X_tp  
  C (156)corporate appraisal 公司评估   MRV4D<NQ  
  C (157)corporate planning 公司计划   J4;w9[a$  
  C (158)corporate social reporting 公司社会报告   2ed$5.D  
  C (159)corporation 股份公司   iT227v!s  
  C (160)cost 成本   xVf AlN37(  
  C (161)cost account 成本帐户   }i^]uW*h  
  C (162)cost accounting 成本会计   ;xS@-</:  
  C (163)cost accounting manual 成本手册   x&@. [FJhO  
  C (164)cost accounts calendar 成本报表的日历时间   J NPEyC  
  C (165)cost adjustment 成本调整   f(6`5/C  
  C (166)cost allocation 成本分配   wa\Yc,R  
  C (167)cost apportionment 成本分摊   SDwTGQ/0  
  C (168)cost attribution 成本归属   LPc)-t|p"  
  C (169)cost audit 成本审计   mCb(B48]%X  
  C (170)cost behaviour 成本性态   a`  s2 z  
  C (171)cost benefit analysis 成本效益分析   Hbn%CdDk1  
  C (172)cost center 成本中心   =8?y$WE  
  C (173)cost driver 成本动因
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