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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 ` 0 @m,  
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  1.audit   审计 6EY\  
  2.attestation   鉴证 7b~uU@L`  
  3.credibility   可信赖程度 h7eb/xEto  
  4.audit of financial statements 财务报表审计 `"~GqFwy~  
  5.agreed-upon procedures 执行商定程序 0s8fF"$  
  6.high levels of assurance 高水平保证 K7s[Fa6J  
  7.compilation 编制 <mJ8~  
  8.reliability 可靠性 g8/ ,E-u  
  9.relevance 相关性 NP3 e^  
  10.professional skepticism 职业谨慎 =Fe4-B?I  
  11.objectivity 客观性 1TEKq#t;y  
  12. professional competence 专业胜任能力 q"269W:  
  13.Senior/CPA-in-charge 项目经理 zSA"f_e  
  14.audit engagement letter 业务约定书  3B]E2  
  15.recurring audit 连续审计 y /vc\e  
  16.the client 委托人 ShQ!'[J  
  17.change CPA 更换注册会计 A#`$#CO  
  18.the existing CPA 现任注册会计师 `j3 OFC{7E  
  19.the successor CPA 后任注册会计师 QUkP&sz  
  20.the preceding CPA前任注册会计师 8i^ ./P  
  21.issue the audit report 出具审计报告 E 6#/@C,  
  22.expert 专家 [kkhVi5;A  
  23.the board of directors 董事会 0OlT^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P\@kqf~pC  
  25.assess material misstatement risks评估重大错报风险 %4R1rUrgt|  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aY4v'[  
  27.a general knowledge of —— 初步了解―――的情况 <0Y<9+g!  
  28.a more knowledge of—— 进一步了解的情况 ]?V:+>t=  
  29.the prior year‘s working papers 以前年度工作底稿 Z6b]EcP)#  
  30.minutes of meeting 会议纪要 ^$`mS&3/q  
  31.business risks 经营风险 M:.+^.h  
  32.appropriateness 适当性 ,n%b~.$:v5  
  33.accounting estimate 会计估计 %$Fe[#1  
  34.management representations 管理层声明 t!xdKX& }  
  35.going concern assumption 持续经营假设 4YY!oDN:  
  36.audit plan 审计计划 ]D~Ibv{Y  
  37.significant audit areas 重点审计领域 u-jV@Tz  
  38.error 错误 W2%@}IDm  
  39.fraud舞弊 8_wh9   
  40.modified or additional procedures 修改或追加审计程序 /)RH-_63  
  41.misappropriation of assets 侵占资产 >tkz%;6  
  42.transactions without substance 虚假交易 Xn~\Vb  
  43.unusual pressures 异常压力 (:]+IjnE  
  44.the suspected noncompliance 涉嫌存在违法行为 7m%12=Im5  
  45.materialiy 重要性 w)&4i$Lk6  
  46.exceed the materiality level 超过重要性水平 gKQs:25  
  47.approach the materiality level 接近重要性水平 #" "T>+  
  48.an acceptably low level 可接受水平 ^?0'\Z  
  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 $v_&j E  
  50.misstatements or omissions 错报或漏报 |Ch ,C  
  51.aggregate 总计 /V cbT >=  
  52.subsequent events 期后事项 }Z\S__\9  
  53.adjust the financial statements 调整财务报表 M*cF'go  
  54.perform additional audit procedures 实施追加的审计程序 LB({,0mcX  
  55.audit risk 审计风险 @ G!Ir"Q  
  56.detection risk 检查风险 Xe:rPxZf~  
  57.inappropriate audit opinion 不适当的审计意见 }%c>Hh  
  58.material misstatement 重大的错报 s1sn,?  
  59.tolerable misstatement 可容忍错报 "*`!.9pt  
  60.the acceptable level of detection risk 可接受的检查风险 '.N}oL<gP  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B[h^]k  
  62.simall business 小规模企业 4o ";p}[b  
  63.accounting system 会计系统 LPs5L E[Pm  
  64.test of control 控制测试 ~K5A$ s2  
  65.walk-through test 穿行测试 $y.0h(  
  66.communication 沟通 G$KQgUN~[  
  67.flow chart 流程图 R -<8j`[0  
  68.reperformance of internal control 重新执行 ZI4dD.B  
  69.audit evidence 审计证据 raSga'uT;  
  70.substantive procedures 实质性程序 E ?bqEW (  
  71.assertions 认定 !/a6;:_y  
  72.esistence 存在 h 2JmRO  
  73.occurrence 发生 eU`O=uE   
  74.completeness 完整性 p{v*/<.;  
  75.rights and obligations 权利和义务 X!ldL|Ua%  
  76.valuation and allocation 计价和分摊 _cC!rq U1  
  77.cutoff 截止 Tb;,t=;u  
  78.accuracy 准确性 yJ ]Va $M  
  79.classification 分类 BHU$QX  
  80.inspection 检查 N^wHO<IO 1  
  81.supervision of counting 监盘 9@IL547V  
  82.observation 观察 4Z=`;  
  83.confirmation 函证 &w`DF,k|  
  84.computation 计算 8D@Jd  
  85.analytical procedures 分析程序 dIh+h|:  
  86.vouch 核对 5}_=q;sZ  
  87.trace 追查 }kItVx  
  88.audit sampling 审计抽样 f8WI@]1F  
  89.error 误差 {_Ll'S  
  90.expected error 预期误差 Ahba1\,N$  
  91.population 总体 O^6anUV0  
  92.sampling risk 抽样风险 01&E.A  
  93.non- sampling risk 非抽样风险 SYf1dbc..u  
  94.sampling unit 抽样单位 j_h:_D4  
  95.statistical sampling 统计抽样 L A A(2  
  96.tolerable error 可容忍误差 |& jrU-(  
  97.the risk of under reliance 信赖不足风险 XjP;O,x  
  98.the risk of over reliance 信赖过度风险 \o72VHG66  
  99.the risk of incorrect rejection 误拒风险 '/X]96Ci7  
  100. the risk of incorrect acceptance 误受风险 qP&:9eL  
  101.working trial balance 试算平衡表 b$Dh|-8  
  102.index and cross-referencing 索引和交叉索引 Ol h{<~Fv  
  103.cash receipt 现金收入 @x743}Y\  
  104.cash disbursement 现金支出 =O8>[u;  
  105.bank statement 银行对账单 ;PMh>ZE`  
  106.bank reconciliation 银行存款余额调节表 u8%X~K\  
  107.balance sheet date 资产负债表日 RP+)sCh  
  108.net realizable value 可变现净值 YAeF*vP  
  109.storeroom 仓库 Z zp"CK 5  
  110.sale invoice 销售发票 -r3 s{HO  
  111.price list 价目表 bi",DKU{l  
  112.positive confirmation request 积极式询证函 goF87^M  
  113.negative confirmation request 消极式询证函 v[8+fd)}S  
  114.purchase requisition 请购单 $?k]KD  
  115.receiving report 验收报告 aHYISjZ]>  
  116.gross margin 毛利 j!%^6Io4  
  117.manufacturing overhead 制造费用 vp*+C kd  
  118.material requisition 领料单 R?9x!@BV  
  119.inventory-taking 存货盘点 FINHO058^Y  
  120.bond certificate 债券 7m]J7 +4  
  121.stock certificate 股票 Ks6\lpr  
  122.audit report 审计报告 N]| >\  
  123.entity 被审计单位 jf)l; \u  
  124.addressee of the audit report 审计报告的收件人 1(:!6PY  
  125.unqualified opinion 无保留意见 b8YdONdy  
  126.qualified opinion 保留意见 LGW_7&0<<  
  127.disclaimer of opinion 无法表示意见 { %]imf|g.  
  128.adverse opinion 否定意见
v3X M-+Z4  
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A (1)ABC 作业基础成本计算   RB %y($  
  A (2)absorbed overhead 已吸收制造费用 ^->S7[N?  
  A (3)absorption costing 吸收成本计算 f38e(Q];m  
  A (4)account 账户,报表    |Nj6RB7  
  A (5)accounting postulate 会计假设   Za3}:7`Gu  
  A (6)accounting series release 会计公告文件   NT5'U  
  A (7)accounting valuation 会计计价   q}VdPt>X/  
  A (8)account sale 承销清单 8=joVbs  
  A (9)accountability concept 经营责任概念   rJCb8x+5a  
  A (10)accountancy 会计职业   pPo xx"y  
  A (11)accountant 会计师   |vGHhzZ|  
  A (12)accounting 会计   a\}MJ5]  
  A (13)agency cost 代理成本   yrfV&C%=n  
  A (14)accounting bases 会计基础   $YcB=l  
  A (15)accounting manual 会计手册   :|niFK4  
  A (16)accounting period 会计期间   vxI9|i  
  A (17)accounting policies 会计方针   Rc1k_fZ}  
  A (18)accounting rate of return 会计报酬率   x(eX.>o\  
  A (19)accounting reference date 会计参照日   c-Yd> 4+ 1  
  A (20)accounting reference period 会计参照期间   kC 6*An_f  
  A (21)accrual concept 应计概念   1TGRIe)  
  A (22)accrual expenses 应计费用   dpNERc5  
  A (23)acid test ration 速动比率(酸性测试比率)   ,#&7+e!]>P  
  A (24)acquisition 购置   Q1?*+]  
  A (25)acquisition accounting 收购会计   9jEH"`qqk  
  A (26)activity based accounting 作业基础成本计算   rZaO^}u]  
  A (27)adjusting events 调整事项   N 1Ag .  
  A (28)administrative expenses 行政管理费   bP#!U'b"=  
  A (29)advice note 发货通知   Q!U}   
  A (30)amortization 摊销   7>F{.\Z  
  A (31)analytical review 分析性检查   {A:uy  
  A (32)annual equivalent cost 年度等量成本法   X|eZpIA45  
  A (33)annual report and accounts 年度报告和报表   5h6o}  
  A (34)appraisal cost 检验成本   ~S\L(B(  
  A (35)appropriation account 盈余分配账户   Y6 sX|~Zy  
  A (36)articles of association 公司章程细则   #m{*]mY@  
  A (37)assets 资产   V<I(M<Dj  
  A (38)assets cover 资产保障   P%(9`A  
  A (39)asset value per share 每股资产价值   }>0>OqvF  
  A (40)associated company 联营公司   SNH 3C1  
  A (41)attainable standard 可达标准   X4!7/&  
#H>{>0q  
 A (42)attributable profit 可归属利润   V1V0T ,  
  A (43)audit 审计   NSB6 2  
  A (44)audit report 审计报告   c!4F0(n4  
  A (45)auditing standards 审计准则   4r1 \&sI$~  
  A (46)authorized share capital 额定股本   x2#JD|0  
  A (47)available hours 可用小时   j"69uj` R  
  A (48)avoidable costs 可避免成本 \BXzmok  
  B (49)back-to-back loan 易币贷款   @>(KEjQTz  
  B (50)backflush accounting 倒退成本计算   bh pku=ov  
  B (51)bad debts 坏帐   _f^KP@^j  
  B (52)bad debts ratio 坏帐比率   IFX$\+-  
  B (53)bank charges 银行手续费   UlE%\L0GD&  
  B (54)bank overdraft 银行透支   &HM-UC|  
  B (55)bank reconciliation 银行存款调节表   ;J5z  
  B (56)bank statement 银行对账单   =79R;|5  
  B (57)bankruptcy 破产   |0y#} |/  
  B (58)basis of apportionment 分摊基础   ns8s2kYcm  
  B (59)batch 批量   [fa4  
  B (60)batch costing 分批成本计算   Vi8A4  
  B (61)beta factor B(市场)风险因素   YNU}R/u6^  
  B (62)bill 账单   "S %t\  
  B (63)bill of exchange 汇票   FI$:R  
  B (64)bill of landing 提单   ;Y`Y1  
  B (65)bill of materials 用料预计单   tUJRNEg  
  B (66)bill payable 应付票据   |HAJDhM,l  
  B (67)bill receivable 应收票据   @%R<3!3v  
  B (68)bin card 存货记录卡   A]/o-S_  
  B (69)bonus 红利   /8h=6"  
  B (70)book-keeping 薄记   ump ~)?_B  
  B (71)Boston classification 波士顿分类   lrT2*$ w3  
  B (72)breakeven chart 保本图   Nujnm$!,Q  
  B (73)breakeven point 保本点   3`HK^((o  
  B (74)breaking-down time 复位时间   +tqErh?Al  
  B (75)budget 预算   FLqN3D=yQ  
  B (76)budget center 预算中心   \WCQ>c?~  
  B (77)budget cost allowance 预算成本折让   WVbrbs4  
  B (78)budget manual 预算手册   "#j}F u_!  
  B (79)budget period 预算期间   $RPW/Lyiq  
  B (80)budgetary control 预算控制   F1t(P 8  
  B (81)budgeted capacity 预算生产能力   H$(bSw$  
  B (82)burden 制造费用   \n) ',4mY  
  B (83)business center 经营中心   QOF@Dv Q  
  B (84)business entity 营业个体   jmM|on!  
  B (85)business unit 经营单位   i<m(neX[H  
 B (86)buy-out management 管理性购买产权   FRBu8WW0L  
  B (87)by-product 副产品 N6U d(8*  
  C (88)called-up share capital 催缴股本   KQdIG9O+6  
  C (89)capacity 生产能力   V)`2 Kw  
  C (90)capacity ratios 生产能力比率   /~[Lr   
  C (91)capital 资本   TC\+>LXiZ  
  C (92)capital assets pricing model资本资产计价模式   x<NPp&GE  
  C (93)capital commitment 承诺资本   zH8E,)  
  C (94)capital employed 已运用的资本   Wy}I"q[~So  
  C (95)capital expenditure 资本支出   |^pev2g  
  C (96)capital expenditureauthorization 资本支出核准   Eah6"j!B8n  
  C (97)capital expenditure control 资本支出控制   @X2*O9  
  C (98)capital expenditure proposal资本支出申请   >gk_kl Lh  
  C (99)capital funding planning 资本基金筹集计划   :gh[BeqQ)  
  C (100)capital gain 资本收益   e3?=1ZB  
  C (101)capital investment appraisal资本投资评估   ETe4I`d{  
  C (102)capital maintenance 资本保全   y>^^.  
  C (103)capital resource planning 资本资源计划   qLN^9PdEE  
  C (104)capital surplus 资本盈余   %@/^ UE:  
  C (105)capital turnover 资本周转率   &],uD3:5O  
  C (106)card 记录卡   "s*-dZO  
  C (107)cash 现金   BX,)G HE  
  C (108)cash account 现金账户    ggr  
  C (109)cash book 现金账薄   Jg6Lr~!i  
  C (110)cash cow 金牛产品   #WpkL]g2+%  
  C (111)cash flow 现金流量   h+f>#O+:  
  C (112)cash discounted 现金贴现   kN1MPd4Yh  
  C (113)cash flow budget 现金流量预算   P3$eomX'  
  C (114)cash flow statement 现金流量表   *Z5^WHwg  
  C (115)cash ledger 现金分类账   X%1TsCKMj  
  C (116)cash limit 现金限额   *z=_sD?1  
  C (117)CCA 现时成本会计   p\6cpf  
  C (118)center 中心   ^PksXfk  
  C (119)changeover time 变更时间   }'X=&3m  
  C (120)chartered entity 特许经济个体   IV QH p  
  C (121)cheque 支票   H"C'<(4*\  
  C (122)cheque register 支票登记薄    +]db-  
  C (123)coin analysis 零钱分类   UkV?,P@l  
  C (124)classification 分类   <qCa 9@Ea  
  C (125)clock card 工时卡   yVd^A2  
  C (126)code 代码   %\As  
  C (127)commitment accounting 承诺确认会计   pm&TH d  
  C (128)common cost 共同成本   :$5A3i  
  C (129)company limited byguarantee 有限担保责任公司   }{aGh I~<  
C (130)company limited shares 股份有限公司   h~MV=7 lE  
  C (131)competitive position 竞争能力状况   ${+u-Wfau  
  C (132)concept 概念   .1x04Np!  
  C (133)conglomerate 跨行业企业   ])x1MmRg\  
  C (134)consistency concept 一致性概念   n\#YGL<n  
  C (135)consolidated accounts 合并报表   ^E ! v D  
  C (136)consolidation accounting 合并会计   WeI+|V$  
  C (137)consortium 财团   1 SQATUV  
  C (138)contingency plan 应急计划    6 K $mW  
  C (139)contingent liabilities 或有负债   YdY-Jg Xm  
  C (140)continuous operation 连续生产   )Nv1_en<!  
  C (141)contra 抵消   Qy,^'fSN  
  C (142)contract cost 合同成本   i%glQT  
  C (143)contract costing 合同成本计算   [&Xp]:M'D  
  C (144)contribution 贡献毛益   XX;4A  
  C (145)contribution centre 贡献中心   ^?69|,  
  C (146)contribution chart 贡献图   $EMOz=)I#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g|=_@ pL  
  C (148)contribution to salesration 贡献毛益对销售比率   R#(0C(FI^  
  C (149)control 控制   &v\F ah U  
  C (150)control account 控制帐户   o<2GtF1"o  
  C (151)control limits 控制限度   J3Mb]X)_}  
  C (152)controllability concept 可控制概念   `sxfj)s  
  C (153)controllable cost 可控制成本   *OVB;]D3+  
  C (154)conversion cost 加工成本   <3YZ0f f>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]' mbHkn68  
  C (156)corporate appraisal 公司评估   Otn,UoeeB  
  C (157)corporate planning 公司计划   <G"cgN#]  
  C (158)corporate social reporting 公司社会报告   4DXbeQs:  
  C (159)corporation 股份公司   ^\)a[OW p  
  C (160)cost 成本   5:Qz  
  C (161)cost account 成本帐户   (iIw }f)w  
  C (162)cost accounting 成本会计   -! \3;/  
  C (163)cost accounting manual 成本手册   fSh5u/F!  
  C (164)cost accounts calendar 成本报表的日历时间   JFq wC=-  
  C (165)cost adjustment 成本调整   `h}eP[jA  
  C (166)cost allocation 成本分配   ? @V R%z  
  C (167)cost apportionment 成本分摊   dWY%bb  
  C (168)cost attribution 成本归属   Vla,avON  
  C (169)cost audit 成本审计   E'5*w6  
  C (170)cost behaviour 成本性态   vN v? trw  
  C (171)cost benefit analysis 成本效益分析   [+#m THX  
  C (172)cost center 成本中心    ~/:vr  
  C (173)cost driver 成本动因
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