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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 ;[DU%f  
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  1.audit   审计 IEi^kJflU  
  2.attestation   鉴证 B9z?mt'|r)  
  3.credibility   可信赖程度 Dz/ "M=  
  4.audit of financial statements 财务报表审计 bAqA1y3=  
  5.agreed-upon procedures 执行商定程序 f8dB-FlMm  
  6.high levels of assurance 高水平保证 2/^3WY1U  
  7.compilation 编制 ~<bZ1TD   
  8.reliability 可靠性 #c!lS<z  
  9.relevance 相关性 03Ycf'W  
  10.professional skepticism 职业谨慎 d7upz]K9g  
  11.objectivity 客观性 @": ^)87  
  12. professional competence 专业胜任能力 H7n>Vx:L-  
  13.Senior/CPA-in-charge 项目经理 J*M>6Q.)  
  14.audit engagement letter 业务约定书 k4J+J.|  
  15.recurring audit 连续审计 N4!O.POP  
  16.the client 委托人 _G@GpkSe>  
  17.change CPA 更换注册会计 8nV+e~-w  
  18.the existing CPA 现任注册会计师 ,f>k%_U}  
  19.the successor CPA 后任注册会计师 _Fl9>C"u  
  20.the preceding CPA前任注册会计师 Xx:"4l.w.  
  21.issue the audit report 出具审计报告 &h/X ku&0  
  22.expert 专家 |Rk@hzM2S  
  23.the board of directors 董事会 ~f98#43  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rV#ch(  
  25.assess material misstatement risks评估重大错报风险 onzxx4bax  
  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 46h<,na?,  
  27.a general knowledge of —— 初步了解―――的情况 y<Ot)fa$  
  28.a more knowledge of—— 进一步了解的情况 q_58;Bv  
  29.the prior year‘s working papers 以前年度工作底稿 UaeXY+O  
  30.minutes of meeting 会议纪要 8d'0N  
  31.business risks 经营风险 iYy1!\  
  32.appropriateness 适当性 } |=|s f  
  33.accounting estimate 会计估计 |Cy E5i0  
  34.management representations 管理层声明 %'pgGC"|  
  35.going concern assumption 持续经营假设 ;i+jJ4  
  36.audit plan 审计计划 =aW9L)8D  
  37.significant audit areas 重点审计领域 ^1];S^nD  
  38.error 错误 Gd85kY@w7  
  39.fraud舞弊 VOLj>w  
  40.modified or additional procedures 修改或追加审计程序 s$j,9uRr  
  41.misappropriation of assets 侵占资产 +I28|*K"  
  42.transactions without substance 虚假交易 i/Zd8+.n$  
  43.unusual pressures 异常压力 nu%*'.  
  44.the suspected noncompliance 涉嫌存在违法行为 8":Q)9;%  
  45.materialiy 重要性 Q=$2c[Uk  
  46.exceed the materiality level 超过重要性水平 0g8NHkM:2a  
  47.approach the materiality level 接近重要性水平 % pCTN P  
  48.an acceptably low level 可接受水平 eaU  
  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 f/?P514h  
  50.misstatements or omissions 错报或漏报 ECmW`#Otb)  
  51.aggregate 总计 ox.F%)eQ  
  52.subsequent events 期后事项 pQB."[n  
  53.adjust the financial statements 调整财务报表 (T oUgVW1N  
  54.perform additional audit procedures 实施追加的审计程序 ~k5W@`"W  
  55.audit risk 审计风险 C3g_! dUs  
  56.detection risk 检查风险 Nh +H9  
  57.inappropriate audit opinion 不适当的审计意见 ?S=mybp  
  58.material misstatement 重大的错报 J{G?-+`  
  59.tolerable misstatement 可容忍错报 q) KKvO  
  60.the acceptable level of detection risk 可接受的检查风险 \  Cj7k^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 OY({.uVdX  
  62.simall business 小规模企业 E]r?{t`]  
  63.accounting system 会计系统 Fsg*FH7J  
  64.test of control 控制测试 qH_Dc=~la  
  65.walk-through test 穿行测试 u*9V&>o  
  66.communication 沟通 uB?ZcF}Tk  
  67.flow chart 流程图 xT2 PyI_:  
  68.reperformance of internal control 重新执行 uyx 2;f  
  69.audit evidence 审计证据 '|=;^Z7.K  
  70.substantive procedures 实质性程序 M',?u  
  71.assertions 认定 >yDZw!C  
  72.esistence 存在 qqU 64E  
  73.occurrence 发生 `Q,H|hp;k;  
  74.completeness 完整性 ^LLzZnkcZ  
  75.rights and obligations 权利和义务 q@2siI~W  
  76.valuation and allocation 计价和分摊 Znv,9-  
  77.cutoff 截止 <gBA1oRz  
  78.accuracy 准确性 &%Tj/Qx  
  79.classification 分类 cB&:z)i4  
  80.inspection 检查 7K:PdF>/  
  81.supervision of counting 监盘 =Fl^`*n  
  82.observation 观察 4B][S'f  
  83.confirmation 函证 `r_/Wt{g  
  84.computation 计算 TL#3;l^  
  85.analytical procedures 分析程序 }ad|g6i`  
  86.vouch 核对 BDVtSs<7  
  87.trace 追查 +ck}l2&#  
  88.audit sampling 审计抽样 Gs[XJ 5%`~  
  89.error 误差 $ME)#(  
  90.expected error 预期误差 *{{89E>wC  
  91.population 总体 Tm?#M&'  
  92.sampling risk 抽样风险 4KrL{Z+}  
  93.non- sampling risk 非抽样风险 3+bt~J0  
  94.sampling unit 抽样单位 Rlirs-WQ  
  95.statistical sampling 统计抽样 rVsJ`+L  
  96.tolerable error 可容忍误差 +nGAz{&@r%  
  97.the risk of under reliance 信赖不足风险 E4xa[iZ  
  98.the risk of over reliance 信赖过度风险 #LOwGJ$yVz  
  99.the risk of incorrect rejection 误拒风险 bN@ l?w  
  100. the risk of incorrect acceptance 误受风险 sx<%2  
  101.working trial balance 试算平衡表 n'w.; q  
  102.index and cross-referencing 索引和交叉索引 xN%K^Tree  
  103.cash receipt 现金收入 ~PNub E  
  104.cash disbursement 现金支出 ;A!BVq  
  105.bank statement 银行对账单 GuL<Z1<c  
  106.bank reconciliation 银行存款余额调节表 #3d(M  
  107.balance sheet date 资产负债表日 h)nG)|c  
  108.net realizable value 可变现净值 S21,VpW\  
  109.storeroom 仓库 -Y;3I00(  
  110.sale invoice 销售发票 TuqH*{NNy9  
  111.price list 价目表 t&DEb_"De  
  112.positive confirmation request 积极式询证函 c[Zje7 @  
  113.negative confirmation request 消极式询证函 5*D/%]YsD  
  114.purchase requisition 请购单 ;jTN | i'  
  115.receiving report 验收报告 y*h<MQ  
  116.gross margin 毛利 WMP,\=6k0  
  117.manufacturing overhead 制造费用 b<u3 hln%,  
  118.material requisition 领料单 ws^ np  
  119.inventory-taking 存货盘点 4v|W-h"K  
  120.bond certificate 债券 M& CqSd  
  121.stock certificate 股票 G vlS%  
  122.audit report 审计报告 GowH]MO  
  123.entity 被审计单位 '[O;zJN;  
  124.addressee of the audit report 审计报告的收件人 uSBa DYg  
  125.unqualified opinion 无保留意见 7j)8Djzp|  
  126.qualified opinion 保留意见 W+1^4::+  
  127.disclaimer of opinion 无法表示意见 j 1HW._G  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    0Fr?^3h  
  A (2)absorbed overhead 已吸收制造费用 IdxzE_@  
  A (3)absorption costing 吸收成本计算 o ,3a4nH;  
  A (4)account 账户,报表   !$>R j  
  A (5)accounting postulate 会计假设   xi; `ecqS<  
  A (6)accounting series release 会计公告文件   HLHz2-lI  
  A (7)accounting valuation 会计计价   #yvGK:F  
  A (8)account sale 承销清单 y L~W.H  
  A (9)accountability concept 经营责任概念   B4 8={  
  A (10)accountancy 会计职业   e64^ChCoV  
  A (11)accountant 会计师   ROZF)|l  
  A (12)accounting 会计   *G 9V'9  
  A (13)agency cost 代理成本   m<2M4u   
  A (14)accounting bases 会计基础   "8zDbdK  
  A (15)accounting manual 会计手册   W'u>#  
  A (16)accounting period 会计期间   `x%>8/  
  A (17)accounting policies 会计方针   *s iFj CN<  
  A (18)accounting rate of return 会计报酬率   t5IEQ2  
  A (19)accounting reference date 会计参照日   SOvF[,+  
  A (20)accounting reference period 会计参照期间   26x[X.C:  
  A (21)accrual concept 应计概念   >~+ELVB&  
  A (22)accrual expenses 应计费用   %C_HXr@  
  A (23)acid test ration 速动比率(酸性测试比率)   VTHH&$ZNq  
  A (24)acquisition 购置   *bpD`s @  
  A (25)acquisition accounting 收购会计   =rX>1  
  A (26)activity based accounting 作业基础成本计算   t#eTV@-  
  A (27)adjusting events 调整事项   &~U ]~;@  
  A (28)administrative expenses 行政管理费   3|Xyl`i4o  
  A (29)advice note 发货通知   DrK{}uM  
  A (30)amortization 摊销   liz~7RY4  
  A (31)analytical review 分析性检查   2Q:+_v  
  A (32)annual equivalent cost 年度等量成本法   URbletSBQ  
  A (33)annual report and accounts 年度报告和报表   4#hSJ(~7S  
  A (34)appraisal cost 检验成本   delu1r  
  A (35)appropriation account 盈余分配账户   ,U dVNA  
  A (36)articles of association 公司章程细则   WQO) = n  
  A (37)assets 资产   K8Y=S12Ti  
  A (38)assets cover 资产保障   2P{Gxz<#  
  A (39)asset value per share 每股资产价值   "|KP'<8%  
  A (40)associated company 联营公司   i,9)\1R  
  A (41)attainable standard 可达标准   S#} KIy  
YLn?.sV{[0  
 A (42)attributable profit 可归属利润   =+d?x 56  
  A (43)audit 审计   \v)+.m?n  
  A (44)audit report 审计报告   wZZt  
  A (45)auditing standards 审计准则   *<ewS8f*6  
  A (46)authorized share capital 额定股本   o J;$sj  
  A (47)available hours 可用小时    U}j0D2  
  A (48)avoidable costs 可避免成本 Nf1-!u7  
  B (49)back-to-back loan 易币贷款   TT3|/zwn  
  B (50)backflush accounting 倒退成本计算   #$qT FN  
  B (51)bad debts 坏帐   XA L1|] S  
  B (52)bad debts ratio 坏帐比率   -4_$ln w$  
  B (53)bank charges 银行手续费   e'D&8z_;  
  B (54)bank overdraft 银行透支    k7A-J\  
  B (55)bank reconciliation 银行存款调节表   Bh]P{H%  
  B (56)bank statement 银行对账单   Czu\RXJR  
  B (57)bankruptcy 破产   -5QZJF2 ~  
  B (58)basis of apportionment 分摊基础   )~ h}  
  B (59)batch 批量   >[=^_8M  
  B (60)batch costing 分批成本计算   (,Df^4%7  
  B (61)beta factor B(市场)风险因素   LOV)3{m  
  B (62)bill 账单   .];=Pu^  
  B (63)bill of exchange 汇票   D]Xsvv #  
  B (64)bill of landing 提单   $43qME  
  B (65)bill of materials 用料预计单   l$bu%SZ  
  B (66)bill payable 应付票据   54li^   
  B (67)bill receivable 应收票据   pgZXJ  
  B (68)bin card 存货记录卡   *N'p~LJ  
  B (69)bonus 红利   AoL2@C.C%D  
  B (70)book-keeping 薄记   dQR-H7U  
  B (71)Boston classification 波士顿分类   u.Tcg^v  
  B (72)breakeven chart 保本图   ]G< Vg5  
  B (73)breakeven point 保本点   Is?La  
  B (74)breaking-down time 复位时间   gn".u!9j  
  B (75)budget 预算   PGV/ h  
  B (76)budget center 预算中心   Bad:n o\W  
  B (77)budget cost allowance 预算成本折让   2{G:=U  
  B (78)budget manual 预算手册   F,)%?<!I  
  B (79)budget period 预算期间   ZlzjVU/E  
  B (80)budgetary control 预算控制   g0ly  
  B (81)budgeted capacity 预算生产能力   |02gupqqi  
  B (82)burden 制造费用   ; _1 at  
  B (83)business center 经营中心   9kS^Abtk  
  B (84)business entity 营业个体   :mn>0jK,N  
  B (85)business unit 经营单位   Av V|(K"  
 B (86)buy-out management 管理性购买产权   vJOw]cwq  
  B (87)by-product 副产品 b-Q>({=i  
  C (88)called-up share capital 催缴股本   p hzKm9  
  C (89)capacity 生产能力   .rqhi  
  C (90)capacity ratios 生产能力比率   \WB<86+z  
  C (91)capital 资本   yx&51G$  
  C (92)capital assets pricing model资本资产计价模式   @8rx` 9  
  C (93)capital commitment 承诺资本   oij}'|/Jc  
  C (94)capital employed 已运用的资本   3r."j2$Hs0  
  C (95)capital expenditure 资本支出   Zu("#cA.H  
  C (96)capital expenditureauthorization 资本支出核准   Bj-: #P@  
  C (97)capital expenditure control 资本支出控制   MC:@U~}6  
  C (98)capital expenditure proposal资本支出申请   I5n^,@md  
  C (99)capital funding planning 资本基金筹集计划   y0.8A-2:  
  C (100)capital gain 资本收益   h2J/c#Qvh  
  C (101)capital investment appraisal资本投资评估   %Ax3;g#  
  C (102)capital maintenance 资本保全   NmJWU:W_@  
  C (103)capital resource planning 资本资源计划   P?B;_W+~A.  
  C (104)capital surplus 资本盈余   X1-'COQS%&  
  C (105)capital turnover 资本周转率   -^h' >.  
  C (106)card 记录卡   ~T,c"t2  
  C (107)cash 现金   .ndCfdy~  
  C (108)cash account 现金账户   [)zP6\I  
  C (109)cash book 现金账薄   8sM|%<$=j  
  C (110)cash cow 金牛产品   Ne{?:h.!  
  C (111)cash flow 现金流量   OJ5#4qJ[  
  C (112)cash discounted 现金贴现   $jI3VB  
  C (113)cash flow budget 现金流量预算   Mh/dpb\Z  
  C (114)cash flow statement 现金流量表   Q1 $^v0-)  
  C (115)cash ledger 现金分类账   :AF =<X*5  
  C (116)cash limit 现金限额   dj7hx"BI  
  C (117)CCA 现时成本会计   lc,tVe_  
  C (118)center 中心   Be=u&T:~  
  C (119)changeover time 变更时间   VE {3}S  
  C (120)chartered entity 特许经济个体   kJzoFFWo$  
  C (121)cheque 支票   kG@@ot" n  
  C (122)cheque register 支票登记薄   b TM{l.Aq3  
  C (123)coin analysis 零钱分类   X#TQ_T"  
  C (124)classification 分类   P.;aMRMR  
  C (125)clock card 工时卡   pU%n]]qF  
  C (126)code 代码   .C( eh   
  C (127)commitment accounting 承诺确认会计   ]#l/2V1  
  C (128)common cost 共同成本   }v*G_}^  
  C (129)company limited byguarantee 有限担保责任公司   y 4I6  
C (130)company limited shares 股份有限公司   MVTMwwO\[  
  C (131)competitive position 竞争能力状况   v99B7VH4  
  C (132)concept 概念   3z)Kz*xr  
  C (133)conglomerate 跨行业企业   B~JwHwIhA  
  C (134)consistency concept 一致性概念   $.PuK~}  
  C (135)consolidated accounts 合并报表   luuX2Mx>o  
  C (136)consolidation accounting 合并会计   =2zJ3&9  
  C (137)consortium 财团   r(aLEJ"u?  
  C (138)contingency plan 应急计划   vCxD~+zf  
  C (139)contingent liabilities 或有负债   Gh}LlX!w  
  C (140)continuous operation 连续生产   x:>wUhzZ  
  C (141)contra 抵消   s'a/j)^  
  C (142)contract cost 合同成本   Hl/ QnI!  
  C (143)contract costing 合同成本计算   FsV'Cu@!U  
  C (144)contribution 贡献毛益   @}OL9Ch  
  C (145)contribution centre 贡献中心   !?p%xj?  
  C (146)contribution chart 贡献图   v'qG26  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   28H8l2{[>  
  C (148)contribution to salesration 贡献毛益对销售比率   'EF9Zt8  
  C (149)control 控制   dC $Em@Nb  
  C (150)control account 控制帐户   8:>1F,  
  C (151)control limits 控制限度   u7[ykyV  
  C (152)controllability concept 可控制概念   #PanfYR  
  C (153)controllable cost 可控制成本   KgOqbSJ  
  C (154)conversion cost 加工成本   SAK!z!t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :x{NBvUIc  
  C (156)corporate appraisal 公司评估   /X(t1+  
  C (157)corporate planning 公司计划   {u\Mj  
  C (158)corporate social reporting 公司社会报告   wsN?[=l{s  
  C (159)corporation 股份公司   x&9hI  
  C (160)cost 成本   R_68-WO  
  C (161)cost account 成本帐户   T[uiPs /xD  
  C (162)cost accounting 成本会计   }i`PGx  
  C (163)cost accounting manual 成本手册   U,gti,IX^  
  C (164)cost accounts calendar 成本报表的日历时间   x2z;6)  
  C (165)cost adjustment 成本调整   Y"Ql!5=  
  C (166)cost allocation 成本分配   VUYmz)m5  
  C (167)cost apportionment 成本分摊   RIE5KCrGB  
  C (168)cost attribution 成本归属   I8<,U!$  
  C (169)cost audit 成本审计   jhu&& ==\f  
  C (170)cost behaviour 成本性态   1_ C]*p  
  C (171)cost benefit analysis 成本效益分析   9h%?QC  
  C (172)cost center 成本中心   g'=B%eO$j:  
  C (173)cost driver 成本动因
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