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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 .]D7Il  
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  1.audit   审计 qr|v|Ejd~  
  2.attestation   鉴证 7ElU5I<S  
  3.credibility   可信赖程度 ?X5Y8n]y\h  
  4.audit of financial statements 财务报表审计 M# a1ev  
  5.agreed-upon procedures 执行商定程序 Yp(F}<f?  
  6.high levels of assurance 高水平保证 e_Un:r@)  
  7.compilation 编制 yhzZ[vw7k  
  8.reliability 可靠性 IqrT@ jgN-  
  9.relevance 相关性 'vc>uY  
  10.professional skepticism 职业谨慎 U,e'vS{  
  11.objectivity 客观性 { M&Vh]  
  12. professional competence 专业胜任能力 k3 S  
  13.Senior/CPA-in-charge 项目经理 /ij)[WK@  
  14.audit engagement letter 业务约定书 rwh,RI) )g  
  15.recurring audit 连续审计  66 @#V  
  16.the client 委托人 |jT^[q(z  
  17.change CPA 更换注册会计 \#O}K  
  18.the existing CPA 现任注册会计师  tQSJ"Q  
  19.the successor CPA 后任注册会计师 _Cnl|'  
  20.the preceding CPA前任注册会计师 LUN"p#1  
  21.issue the audit report 出具审计报告 4/:}K>S_  
  22.expert 专家 ecIZ +G)k  
  23.the board of directors 董事会 JT(6Uf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Z36C7 kw  
  25.assess material misstatement risks评估重大错报风险 o{r<=X ysM  
  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 W0_  pO  
  27.a general knowledge of —— 初步了解―――的情况 !eE;MaS>  
  28.a more knowledge of—— 进一步了解的情况 O4lHR6M2  
  29.the prior year‘s working papers 以前年度工作底稿 _ 0g\g~[  
  30.minutes of meeting 会议纪要 :+*q,lX8  
  31.business risks 经营风险 |18h p  
  32.appropriateness 适当性 !${7)=|=1  
  33.accounting estimate 会计估计 ?CU6RC n  
  34.management representations 管理层声明 '2X6 >6`w  
  35.going concern assumption 持续经营假设 , tb\^  
  36.audit plan 审计计划 ^]{m*bEkR  
  37.significant audit areas 重点审计领域 kACgP!~/1  
  38.error 错误 SSo7 U  
  39.fraud舞弊 D6L5X/#  
  40.modified or additional procedures 修改或追加审计程序 tkj QSz  
  41.misappropriation of assets 侵占资产 H.=S08c3kA  
  42.transactions without substance 虚假交易 -{O>'9'1A  
  43.unusual pressures 异常压力 CaE1h9  
  44.the suspected noncompliance 涉嫌存在违法行为 [QZ g=."  
  45.materialiy 重要性 ]qpLaBD  
  46.exceed the materiality level 超过重要性水平 pEp`Z,p  
  47.approach the materiality level 接近重要性水平 R q |,@  
  48.an acceptably low level 可接受水平 qr<RMs  
  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 vmsrypm  
  50.misstatements or omissions 错报或漏报 lC8Z@wkjO  
  51.aggregate 总计 (2uF<$7(  
  52.subsequent events 期后事项 aP&bW))CI  
  53.adjust the financial statements 调整财务报表 ($or@lfs  
  54.perform additional audit procedures 实施追加的审计程序 Q /zlU@  
  55.audit risk 审计风险 "\`>Ll  
  56.detection risk 检查风险 E>I\m!ue  
  57.inappropriate audit opinion 不适当的审计意见 {a9( Qi  
  58.material misstatement 重大的错报 #X t|"Z  
  59.tolerable misstatement 可容忍错报 xm$-:N0q  
  60.the acceptable level of detection risk 可接受的检查风险 )Gm,%[?2C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 pB5#Ho>S  
  62.simall business 小规模企业 o|G[/o2  
  63.accounting system 会计系统 *'to#_n&W  
  64.test of control 控制测试 RzOcz= A}  
  65.walk-through test 穿行测试 Cno+rmsfT  
  66.communication 沟通 MP_LdJM1E  
  67.flow chart 流程图  ,7h0y  
  68.reperformance of internal control 重新执行 n4sO#p)'  
  69.audit evidence 审计证据 A~)#  
  70.substantive procedures 实质性程序 h"3Mj*s  
  71.assertions 认定 N5d)&a 7?  
  72.esistence 存在 SE<?l  
  73.occurrence 发生  $+  
  74.completeness 完整性 6"YcM:5~  
  75.rights and obligations 权利和义务 N}gPf i  
  76.valuation and allocation 计价和分摊 *hvC0U@3  
  77.cutoff 截止 NpLZ ,|H  
  78.accuracy 准确性 E^4}l2m_  
  79.classification 分类 l9t|@9  
  80.inspection 检查 [jEZ5]%  
  81.supervision of counting 监盘 K 7 OIT2-  
  82.observation 观察 >r\q6f#J4  
  83.confirmation 函证 6m%#cP (6K  
  84.computation 计算 CuT50N;tk  
  85.analytical procedures 分析程序 Ms 3Sri  
  86.vouch 核对 |R&cQKaQ`  
  87.trace 追查 bY UG4+rD  
  88.audit sampling 审计抽样 o]M1$)>b +  
  89.error 误差 !9t,#?!  
  90.expected error 预期误差 J!\oH%FJp  
  91.population 总体 *$Z,kZ^^  
  92.sampling risk 抽样风险 eXQLE]L]  
  93.non- sampling risk 非抽样风险 K1$   
  94.sampling unit 抽样单位 %k'>bmJ  
  95.statistical sampling 统计抽样 1I?`3N  
  96.tolerable error 可容忍误差 ")YD~ZA%)  
  97.the risk of under reliance 信赖不足风险 ?[<#>,W  
  98.the risk of over reliance 信赖过度风险 cDIZkni=  
  99.the risk of incorrect rejection 误拒风险 FD al;T  
  100. the risk of incorrect acceptance 误受风险 ,GF]+nI89  
  101.working trial balance 试算平衡表 = glF6a  
  102.index and cross-referencing 索引和交叉索引 b/"gUYo  
  103.cash receipt 现金收入 i_(6} Y&  
  104.cash disbursement 现金支出 0[])wl  
  105.bank statement 银行对账单 w ZfY~  
  106.bank reconciliation 银行存款余额调节表 J9-n3o  
  107.balance sheet date 资产负债表日 _9C,N2a{C  
  108.net realizable value 可变现净值 bae;2| w  
  109.storeroom 仓库 6Ts[NXa  
  110.sale invoice 销售发票 m6uFmU*<M}  
  111.price list 价目表 k8c(|/7d  
  112.positive confirmation request 积极式询证函 #y-R*4G  
  113.negative confirmation request 消极式询证函 F0kdwN4;  
  114.purchase requisition 请购单 5.$/]2VK  
  115.receiving report 验收报告 %xrldn%  
  116.gross margin 毛利 Ihp Ea,v)  
  117.manufacturing overhead 制造费用 I0*N "07n  
  118.material requisition 领料单 hof>:Rk  
  119.inventory-taking 存货盘点 GkpYf~\Q  
  120.bond certificate 债券 *ze,X~8-  
  121.stock certificate 股票 Vi`P &uPF  
  122.audit report 审计报告  SQ&}18Z~  
  123.entity 被审计单位 $R%tD.d3  
  124.addressee of the audit report 审计报告的收件人 DwGRv:&HH  
  125.unqualified opinion 无保留意见 U+R9bn   
  126.qualified opinion 保留意见 $zM \Jd  
  127.disclaimer of opinion 无法表示意见 8<Pi}RH  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _Q'f^Kj  
  A (2)absorbed overhead 已吸收制造费用 6l:uQz9  
  A (3)absorption costing 吸收成本计算 {n&GZG"f  
  A (4)account 账户,报表   &NOCRabc  
  A (5)accounting postulate 会计假设   V?)YQ B  
  A (6)accounting series release 会计公告文件   P?^%i  
  A (7)accounting valuation 会计计价   osc A\r  
  A (8)account sale 承销清单 Hy5 6@jW+E  
  A (9)accountability concept 经营责任概念   [dFe-2u ,$  
  A (10)accountancy 会计职业   31\mF\{V  
  A (11)accountant 会计师   KZO[>qC"R  
  A (12)accounting 会计   * mH&Gn1  
  A (13)agency cost 代理成本   YYL3a=;`a  
  A (14)accounting bases 会计基础   c/^l2CJ0  
  A (15)accounting manual 会计手册   j\"d/{7Q  
  A (16)accounting period 会计期间   yuC|_nL  
  A (17)accounting policies 会计方针   \u04m}h]  
  A (18)accounting rate of return 会计报酬率   YC$>D? FW  
  A (19)accounting reference date 会计参照日   #0?3RP  
  A (20)accounting reference period 会计参照期间   3xN_z?Rg  
  A (21)accrual concept 应计概念   Kn1T2WSAg  
  A (22)accrual expenses 应计费用   [)?9|yY"`  
  A (23)acid test ration 速动比率(酸性测试比率)   !L ( )3=  
  A (24)acquisition 购置   ~k%X W$cV  
  A (25)acquisition accounting 收购会计   n a*Z0y  
  A (26)activity based accounting 作业基础成本计算   el\xMe^SY  
  A (27)adjusting events 调整事项   5{WvV%  
  A (28)administrative expenses 行政管理费   J\>/ J%  
  A (29)advice note 发货通知   %mIdQQ,  
  A (30)amortization 摊销   =J"c'Z>.  
  A (31)analytical review 分析性检查   5(GVwv  
  A (32)annual equivalent cost 年度等量成本法   #3tC"2MZ  
  A (33)annual report and accounts 年度报告和报表   | #b/EA9  
  A (34)appraisal cost 检验成本   'v@*xF/L6a  
  A (35)appropriation account 盈余分配账户   i9 V,  
  A (36)articles of association 公司章程细则   nN^lY=3  
  A (37)assets 资产   scTt53v^  
  A (38)assets cover 资产保障   C4GkFD   
  A (39)asset value per share 每股资产价值   ;.<HpDfG_  
  A (40)associated company 联营公司   w+Gav4  
  A (41)attainable standard 可达标准   xB]^^ NYE=  
OI8}v  
 A (42)attributable profit 可归属利润   #2lvRJB  
  A (43)audit 审计   8C? E1fH\  
  A (44)audit report 审计报告   Lxv6\3I+  
  A (45)auditing standards 审计准则   *yY\d.6(  
  A (46)authorized share capital 额定股本   XL9-N?(@  
  A (47)available hours 可用小时   ?*[35XUd  
  A (48)avoidable costs 可避免成本 m=Gb<)Y  
  B (49)back-to-back loan 易币贷款   tK?XU9o  
  B (50)backflush accounting 倒退成本计算   fdHFSnQ g  
  B (51)bad debts 坏帐   :`lP+y?a1  
  B (52)bad debts ratio 坏帐比率   ;)SWwhQ  
  B (53)bank charges 银行手续费   A`Rs n\  
  B (54)bank overdraft 银行透支   &;`E3$>  
  B (55)bank reconciliation 银行存款调节表   R,BINp  
  B (56)bank statement 银行对账单   F@#p  
  B (57)bankruptcy 破产   6!USSipn  
  B (58)basis of apportionment 分摊基础   W`P>vK@=  
  B (59)batch 批量   *=!r|UdB.  
  B (60)batch costing 分批成本计算   HIt9W]koO  
  B (61)beta factor B(市场)风险因素   n ywC]T  
  B (62)bill 账单   ]rNxvFN*j  
  B (63)bill of exchange 汇票   d{7)_Sbky  
  B (64)bill of landing 提单   KfPgj  
  B (65)bill of materials 用料预计单   HV7f%U  
  B (66)bill payable 应付票据   .,U4 A TO  
  B (67)bill receivable 应收票据   Ra6}<o  
  B (68)bin card 存货记录卡   +F%tBUY{<  
  B (69)bonus 红利   \rO! lvX  
  B (70)book-keeping 薄记   ori[[~OyB  
  B (71)Boston classification 波士顿分类   P2 qC[1hYH  
  B (72)breakeven chart 保本图   XX "3.zW  
  B (73)breakeven point 保本点   $ER9u2  
  B (74)breaking-down time 复位时间   +?[s"(  
  B (75)budget 预算   B2KBJ4rI[1  
  B (76)budget center 预算中心   s?&S<k-=fr  
  B (77)budget cost allowance 预算成本折让   P_H_\KsH*(  
  B (78)budget manual 预算手册   `B:hXeI  
  B (79)budget period 预算期间   _meW9)B  
  B (80)budgetary control 预算控制   V]"pM]>3X  
  B (81)budgeted capacity 预算生产能力   GXNkl?#  
  B (82)burden 制造费用   d2)]6)z6  
  B (83)business center 经营中心   8<32(D{  
  B (84)business entity 营业个体   Fey^hx w =  
  B (85)business unit 经营单位   3`RI[%AN~  
 B (86)buy-out management 管理性购买产权   z]LVq k  
  B (87)by-product 副产品 `2^(Ss# )  
  C (88)called-up share capital 催缴股本   rW_cLdh]#  
  C (89)capacity 生产能力   #l.s> B4  
  C (90)capacity ratios 生产能力比率   ~*+evAP  
  C (91)capital 资本   Pj_DI)^  
  C (92)capital assets pricing model资本资产计价模式   Ul'H(eH.v  
  C (93)capital commitment 承诺资本   Fu\#:+5\  
  C (94)capital employed 已运用的资本   84i0h$ZZo  
  C (95)capital expenditure 资本支出   JsMN_%y?  
  C (96)capital expenditureauthorization 资本支出核准   )q\6pO@  
  C (97)capital expenditure control 资本支出控制   P"t Dq&  
  C (98)capital expenditure proposal资本支出申请   2R^Eea  
  C (99)capital funding planning 资本基金筹集计划   g[~J107%A  
  C (100)capital gain 资本收益   :f7vGO"t  
  C (101)capital investment appraisal资本投资评估   Ke]'RfO\  
  C (102)capital maintenance 资本保全   {yEL$8MC  
  C (103)capital resource planning 资本资源计划   IG2z3(j  
  C (104)capital surplus 资本盈余   >IA1 \?(  
  C (105)capital turnover 资本周转率   L|1~'Fz#w  
  C (106)card 记录卡   <]|!quY<*  
  C (107)cash 现金   =NnG[#n%  
  C (108)cash account 现金账户   qSD3]Dv"  
  C (109)cash book 现金账薄   '?fGI3b~/  
  C (110)cash cow 金牛产品   5Z"N2D)."  
  C (111)cash flow 现金流量   (?lT @RY/  
  C (112)cash discounted 现金贴现   r>PKl'IbE  
  C (113)cash flow budget 现金流量预算   '"ze Im~  
  C (114)cash flow statement 现金流量表   N pQOLX/<?  
  C (115)cash ledger 现金分类账   Z@$'fX?~9  
  C (116)cash limit 现金限额   e 0Z2B2  
  C (117)CCA 现时成本会计   ]"YXa~b  
  C (118)center 中心   &Fjyi"8(r  
  C (119)changeover time 变更时间   ~x@V"rxGw  
  C (120)chartered entity 特许经济个体   E8<,j})*  
  C (121)cheque 支票   Ox)_7A  
  C (122)cheque register 支票登记薄   =4 &"fZ"v  
  C (123)coin analysis 零钱分类   sqjDh  
  C (124)classification 分类   g2rH"3sC  
  C (125)clock card 工时卡   xgM\6e  
  C (126)code 代码   X &G]ci  
  C (127)commitment accounting 承诺确认会计   XaoVv2=G~  
  C (128)common cost 共同成本   w !<-e>  
  C (129)company limited byguarantee 有限担保责任公司   ymnK`/J!Q  
C (130)company limited shares 股份有限公司   O`N,aYo  
  C (131)competitive position 竞争能力状况   > %Hw008  
  C (132)concept 概念   :Dtm+EQ  
  C (133)conglomerate 跨行业企业   "d M-3o<  
  C (134)consistency concept 一致性概念   +UTBiB R  
  C (135)consolidated accounts 合并报表   HW'I$ .  
  C (136)consolidation accounting 合并会计   -yu$Mm  
  C (137)consortium 财团   a"Ly9ovW  
  C (138)contingency plan 应急计划   U7,.L  
  C (139)contingent liabilities 或有负债   =KD[#au6a  
  C (140)continuous operation 连续生产   AUfcf *  
  C (141)contra 抵消   4X}TG  
  C (142)contract cost 合同成本   &g0r#K  
  C (143)contract costing 合同成本计算   AI,E9  
  C (144)contribution 贡献毛益   beV+3HqB8  
  C (145)contribution centre 贡献中心   D$ w?  
  C (146)contribution chart 贡献图   2Qc_TgWF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ou]jm=4[  
  C (148)contribution to salesration 贡献毛益对销售比率   r?pFc3 ~N  
  C (149)control 控制   iuM ,a F  
  C (150)control account 控制帐户   C8 }=fa3u  
  C (151)control limits 控制限度   RmO kb~  
  C (152)controllability concept 可控制概念   [[Nn~7  
  C (153)controllable cost 可控制成本   1 .o0"  
  C (154)conversion cost 加工成本   {W%XS E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E(f|LG[I  
  C (156)corporate appraisal 公司评估   9J<vkxG9`  
  C (157)corporate planning 公司计划   ' 8Q }pp`  
  C (158)corporate social reporting 公司社会报告   /R6\_oM  
  C (159)corporation 股份公司   /N./l4D1K-  
  C (160)cost 成本   i~5'bSq c  
  C (161)cost account 成本帐户   -KG1"g,2  
  C (162)cost accounting 成本会计   wNNg"}&P  
  C (163)cost accounting manual 成本手册   aqQ  U7  
  C (164)cost accounts calendar 成本报表的日历时间   lACS^(  
  C (165)cost adjustment 成本调整   BgB0   
  C (166)cost allocation 成本分配   B&EUvY '  
  C (167)cost apportionment 成本分摊   `dl^)4J  
  C (168)cost attribution 成本归属   +vV?[e  
  C (169)cost audit 成本审计   %.fwNS  
  C (170)cost behaviour 成本性态   O>" |5 wj  
  C (171)cost benefit analysis 成本效益分析    _BCq9/  
  C (172)cost center 成本中心   1p<*11  
  C (173)cost driver 成本动因
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