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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 \:d|'r8OCM  
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  1.audit   审计 CsW*E,|xyP  
  2.attestation   鉴证 qC$h~Epp4  
  3.credibility   可信赖程度 9lCZ i?  
  4.audit of financial statements 财务报表审计 J3#  
  5.agreed-upon procedures 执行商定程序 h?2:'Vu]  
  6.high levels of assurance 高水平保证 T0Zv.  
  7.compilation 编制 Q7@ m.w%`  
  8.reliability 可靠性 @qWes@   
  9.relevance 相关性 Q]2v]PJ6"  
  10.professional skepticism 职业谨慎 !mtX*;b(e  
  11.objectivity 客观性 Q.]RYv}\  
  12. professional competence 专业胜任能力 >XiTl;UU  
  13.Senior/CPA-in-charge 项目经理 x1nqhSaD  
  14.audit engagement letter 业务约定书 f3Cjj]RFv  
  15.recurring audit 连续审计 $l!+SLK  
  16.the client 委托人 6=xbi{m$  
  17.change CPA 更换注册会计 p?+*R@O  
  18.the existing CPA 现任注册会计师 CkA ~'&C  
  19.the successor CPA 后任注册会计师 =lqBRut  
  20.the preceding CPA前任注册会计师 =/]d\JSp  
  21.issue the audit report 出具审计报告 y:N>t+'5  
  22.expert 专家 rezH5d6z62  
  23.the board of directors 董事会 tlz)V1L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 WQT;k0;T]  
  25.assess material misstatement risks评估重大错报风险 fb||q-E  
  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 -H;p +XAY  
  27.a general knowledge of —— 初步了解―――的情况 Sx%vJYH0  
  28.a more knowledge of—— 进一步了解的情况 r]+N(&q  
  29.the prior year‘s working papers 以前年度工作底稿 GMO|A.bzzN  
  30.minutes of meeting 会议纪要 yxU??#v|g  
  31.business risks 经营风险 NiTLQ"~e  
  32.appropriateness 适当性 ~Q )137u]P  
  33.accounting estimate 会计估计 ;'x\L<b/)  
  34.management representations 管理层声明 C/L+:b&x~  
  35.going concern assumption 持续经营假设 {_i.IPp~  
  36.audit plan 审计计划 MVpk/S%W  
  37.significant audit areas 重点审计领域 $5;RQNhXh  
  38.error 错误 l;gj],*  
  39.fraud舞弊 ZHku3)V=o  
  40.modified or additional procedures 修改或追加审计程序 .`ppp!:a4  
  41.misappropriation of assets 侵占资产 $2j?Z.yEG  
  42.transactions without substance 虚假交易 `*nK@:  
  43.unusual pressures 异常压力 M;i4ss,}!  
  44.the suspected noncompliance 涉嫌存在违法行为 ix=H=U]Q{  
  45.materialiy 重要性 }4n?k'_s?  
  46.exceed the materiality level 超过重要性水平 uBe1{Z  
  47.approach the materiality level 接近重要性水平 cPgz?,hE  
  48.an acceptably low level 可接受水平 wEImpsC`  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /:j9 #kj  
  50.misstatements or omissions 错报或漏报 pWwB<F  
  51.aggregate 总计 @9!,]n  
  52.subsequent events 期后事项 oqOXRUy  
  53.adjust the financial statements 调整财务报表 r ]cC4%in  
  54.perform additional audit procedures 实施追加的审计程序 J0hY~B~X  
  55.audit risk 审计风险 (y xrK  
  56.detection risk 检查风险  p|D-ez8  
  57.inappropriate audit opinion 不适当的审计意见 "c  S?t  
  58.material misstatement 重大的错报 p<@0b  
  59.tolerable misstatement 可容忍错报 Tmo+I4qoL  
  60.the acceptable level of detection risk 可接受的检查风险 ! 1H\*VM "  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9x~qcH%  
  62.simall business 小规模企业 _/)?GXwLn  
  63.accounting system 会计系统 /Nh:O  
  64.test of control 控制测试 kXq*Jq  
  65.walk-through test 穿行测试 bt C.EmX  
  66.communication 沟通 :X`Bc"  
  67.flow chart 流程图 A~!3svJW  
  68.reperformance of internal control 重新执行 +C{ %pF  
  69.audit evidence 审计证据 N2"4dVV;  
  70.substantive procedures 实质性程序 Zh WtY  
  71.assertions 认定 ] g/% w3G  
  72.esistence 存在 ZZa$/q"  
  73.occurrence 发生 (/c&#W  
  74.completeness 完整性 #0HF7C3  
  75.rights and obligations 权利和义务 GA{Q6]B  
  76.valuation and allocation 计价和分摊 A|BvRZd  
  77.cutoff 截止 .g7ebh6D  
  78.accuracy 准确性 `3$ S^|v  
  79.classification 分类 %EuXL% B  
  80.inspection 检查 p1=sDsLL  
  81.supervision of counting 监盘 G B+U>nf  
  82.observation 观察 &pZUe`3  
  83.confirmation 函证 k MS[   
  84.computation 计算 }31z 35  
  85.analytical procedures 分析程序 lrSo@JQ  
  86.vouch 核对 S? }@2[  
  87.trace 追查 1u\fLAXn  
  88.audit sampling 审计抽样 1R/=as,R  
  89.error 误差 &8Cuu$T9)  
  90.expected error 预期误差 VY'#>k} }  
  91.population 总体 EiY i<Z_S  
  92.sampling risk 抽样风险 T x_n$ &   
  93.non- sampling risk 非抽样风险 Fc;)p88[  
  94.sampling unit 抽样单位 W39R)sra  
  95.statistical sampling 统计抽样 Cm;WQuv@  
  96.tolerable error 可容忍误差 Riq5Au?*)  
  97.the risk of under reliance 信赖不足风险 /tno`su;  
  98.the risk of over reliance 信赖过度风险 <R:KR(bT  
  99.the risk of incorrect rejection 误拒风险 V*U7-{ *a  
  100. the risk of incorrect acceptance 误受风险 jZ< *XX  
  101.working trial balance 试算平衡表 ku*|?uF  
  102.index and cross-referencing 索引和交叉索引 {Ex0mw)T  
  103.cash receipt 现金收入 /q %TjQ}F  
  104.cash disbursement 现金支出 " [=Ee[/  
  105.bank statement 银行对账单 V%pdXM5  
  106.bank reconciliation 银行存款余额调节表 snTj!rV/_  
  107.balance sheet date 资产负债表日 A+j~oR  
  108.net realizable value 可变现净值 S ~lw5  
  109.storeroom 仓库 j0sR]i  
  110.sale invoice 销售发票 kImGSIJ  
  111.price list 价目表 6^zuRY;  
  112.positive confirmation request 积极式询证函 Nuk\8C  
  113.negative confirmation request 消极式询证函 r]'AdJFt  
  114.purchase requisition 请购单 xH\'gli/  
  115.receiving report 验收报告 vKDPg p<j  
  116.gross margin 毛利 U %Aj~K^b  
  117.manufacturing overhead 制造费用 WKpHb:H  
  118.material requisition 领料单 <;x+ ?j  
  119.inventory-taking 存货盘点 L[+65ce%*  
  120.bond certificate 债券 bTKzwNx  
  121.stock certificate 股票  c0Jf  
  122.audit report 审计报告 m%q#x8Fp  
  123.entity 被审计单位 |mrAvm}  
  124.addressee of the audit report 审计报告的收件人 qO>BF/)a(  
  125.unqualified opinion 无保留意见 W"|89\p}  
  126.qualified opinion 保留意见 Vm&fw".J  
  127.disclaimer of opinion 无法表示意见 9F k wtF  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [kz<2P  
  A (2)absorbed overhead 已吸收制造费用 +(r8SnRX  
  A (3)absorption costing 吸收成本计算 f&^K>Jt1@#  
  A (4)account 账户,报表   (XT^<#Ga  
  A (5)accounting postulate 会计假设   1k l4X3q6  
  A (6)accounting series release 会计公告文件   <H)h+?&~d  
  A (7)accounting valuation 会计计价   fCZbIt)Eh  
  A (8)account sale 承销清单 w0moC9#$?  
  A (9)accountability concept 经营责任概念   k  `.-PU  
  A (10)accountancy 会计职业   L<QqQ"`  
  A (11)accountant 会计师   W 3 2mAz;  
  A (12)accounting 会计   ImklM7A  
  A (13)agency cost 代理成本   V|xR`Q  
  A (14)accounting bases 会计基础   'fcJ]%-=  
  A (15)accounting manual 会计手册   |!I#T  
  A (16)accounting period 会计期间   :?jOts>uP  
  A (17)accounting policies 会计方针   X"8Jk 4y  
  A (18)accounting rate of return 会计报酬率   ]=q?= %H  
  A (19)accounting reference date 会计参照日   yBauK-7*c  
  A (20)accounting reference period 会计参照期间   SLz^Wg._  
  A (21)accrual concept 应计概念   >F,~QHcz  
  A (22)accrual expenses 应计费用   |,t#Au}61  
  A (23)acid test ration 速动比率(酸性测试比率)   l $d4g?Z  
  A (24)acquisition 购置   l[Ng8[R  
  A (25)acquisition accounting 收购会计   8Z/P<u  
  A (26)activity based accounting 作业基础成本计算   Y4! v1  
  A (27)adjusting events 调整事项   5@Ot@o  
  A (28)administrative expenses 行政管理费   ^7TM.lE  
  A (29)advice note 发货通知   y| @[?B  
  A (30)amortization 摊销   .yQDW]q81G  
  A (31)analytical review 分析性检查   O>|Q Zd  
  A (32)annual equivalent cost 年度等量成本法   Y'bDEdeT  
  A (33)annual report and accounts 年度报告和报表   K-k;`s#  
  A (34)appraisal cost 检验成本   E n{vCN  
  A (35)appropriation account 盈余分配账户   F7#   
  A (36)articles of association 公司章程细则   0l^-[jK)  
  A (37)assets 资产   -`iZBC50  
  A (38)assets cover 资产保障   (Pc:A! }  
  A (39)asset value per share 每股资产价值   "-A@>*g  
  A (40)associated company 联营公司   X!"ltNd  
  A (41)attainable standard 可达标准   cl1h;w9s  
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 A (42)attributable profit 可归属利润   5cgDHs  
  A (43)audit 审计   Bz9!a k~4  
  A (44)audit report 审计报告   DDc?G Y:  
  A (45)auditing standards 审计准则   =<iK3bPkU  
  A (46)authorized share capital 额定股本   @\z2FJ79w  
  A (47)available hours 可用小时   >=6tfLQ  
  A (48)avoidable costs 可避免成本 uUwwR(R  
  B (49)back-to-back loan 易币贷款   2m[z4V@`  
  B (50)backflush accounting 倒退成本计算   ~WehG<p v[  
  B (51)bad debts 坏帐   qL,!  
  B (52)bad debts ratio 坏帐比率   aJOhji<b#L  
  B (53)bank charges 银行手续费   6*GY%~JbD  
  B (54)bank overdraft 银行透支   4mQ:i7~  
  B (55)bank reconciliation 银行存款调节表   g"hm"m}i  
  B (56)bank statement 银行对账单   _CciU.1k&,  
  B (57)bankruptcy 破产   _rY,=h{+  
  B (58)basis of apportionment 分摊基础   #l+U(zH:JG  
  B (59)batch 批量   t]2~aK<]  
  B (60)batch costing 分批成本计算   GO+cCNMa"  
  B (61)beta factor B(市场)风险因素   E Rqr0>x  
  B (62)bill 账单   LylB3BM  
  B (63)bill of exchange 汇票   #fRhG^QKp  
  B (64)bill of landing 提单   xWU0Ev)4U  
  B (65)bill of materials 用料预计单   nRPy)L{  
  B (66)bill payable 应付票据   @i$9c)D  
  B (67)bill receivable 应收票据   bQr H8)  
  B (68)bin card 存货记录卡   b Zn:q[7  
  B (69)bonus 红利   + ( `  
  B (70)book-keeping 薄记   1<\@i{;xsU  
  B (71)Boston classification 波士顿分类   -s,^_p{H  
  B (72)breakeven chart 保本图   0.~QA+BD:S  
  B (73)breakeven point 保本点   S c_*L<$  
  B (74)breaking-down time 复位时间   (XX6M[M8  
  B (75)budget 预算   >hJ$~4?  
  B (76)budget center 预算中心   fOdkzD,  
  B (77)budget cost allowance 预算成本折让   9.!6wd4mw  
  B (78)budget manual 预算手册   k>FMy#N|@  
  B (79)budget period 预算期间   8&IsZPq%l  
  B (80)budgetary control 预算控制   T\{ on[O  
  B (81)budgeted capacity 预算生产能力   VL?ubt<  
  B (82)burden 制造费用   J3Qv|w [3Y  
  B (83)business center 经营中心   Yo/U/dB  
  B (84)business entity 营业个体   (vB aem9  
  B (85)business unit 经营单位   ~>VEg3#F  
 B (86)buy-out management 管理性购买产权   [}9sq+##  
  B (87)by-product 副产品 -}/u?3^-  
  C (88)called-up share capital 催缴股本   >8"oO[U5>  
  C (89)capacity 生产能力   'nz;|6uC  
  C (90)capacity ratios 生产能力比率   zcF~6-aQ  
  C (91)capital 资本   X};m\Bz  
  C (92)capital assets pricing model资本资产计价模式   X|TEeE c[L  
  C (93)capital commitment 承诺资本   nL%;^`*8  
  C (94)capital employed 已运用的资本   mS p -  
  C (95)capital expenditure 资本支出   Hzcy '  
  C (96)capital expenditureauthorization 资本支出核准   !hrXud=#"  
  C (97)capital expenditure control 资本支出控制   &=Gz[1 L  
  C (98)capital expenditure proposal资本支出申请   WS/^WxRY  
  C (99)capital funding planning 资本基金筹集计划   2?u>A3^R  
  C (100)capital gain 资本收益   AON";&dLq-  
  C (101)capital investment appraisal资本投资评估   X/ gIH/  
  C (102)capital maintenance 资本保全   cv=nG Fx6  
  C (103)capital resource planning 资本资源计划   :!Wijdq  
  C (104)capital surplus 资本盈余   "w9LQ=mW  
  C (105)capital turnover 资本周转率   K_{f6c<  
  C (106)card 记录卡   w,bILv)  
  C (107)cash 现金   peCmb)>Sa  
  C (108)cash account 现金账户   %<lfe<;^t  
  C (109)cash book 现金账薄   7g[m,48{  
  C (110)cash cow 金牛产品   4EQ7OGU  
  C (111)cash flow 现金流量   #s$b\"4  
  C (112)cash discounted 现金贴现   'b:e`2fl  
  C (113)cash flow budget 现金流量预算   r(y1^S9!8  
  C (114)cash flow statement 现金流量表   LZch7Xe3  
  C (115)cash ledger 现金分类账   (~:k70V5  
  C (116)cash limit 现金限额   guz{DBlK  
  C (117)CCA 现时成本会计   u/Fa+S  
  C (118)center 中心   :y==O4  
  C (119)changeover time 变更时间   gcqcY  
  C (120)chartered entity 特许经济个体   .;yy= Rj  
  C (121)cheque 支票   q>/# P5V  
  C (122)cheque register 支票登记薄   $e& ( ncM  
  C (123)coin analysis 零钱分类   ?Z0T9e<  
  C (124)classification 分类   7F;"=DarOE  
  C (125)clock card 工时卡   b Gq0k&  
  C (126)code 代码   )f-ux5  
  C (127)commitment accounting 承诺确认会计   kq6S`~J^R  
  C (128)common cost 共同成本   ; Xrx>( n  
  C (129)company limited byguarantee 有限担保责任公司   3G9"La,b  
C (130)company limited shares 股份有限公司   /ZqBO*]  
  C (131)competitive position 竞争能力状况   e48`cX\E  
  C (132)concept 概念   nr*~R-,\  
  C (133)conglomerate 跨行业企业   TU&6\]yF_  
  C (134)consistency concept 一致性概念   j}uFp|df<  
  C (135)consolidated accounts 合并报表   E/|]xKG  
  C (136)consolidation accounting 合并会计   ePdM9%  
  C (137)consortium 财团   eZ5UR014  
  C (138)contingency plan 应急计划   !<H[h4g  
  C (139)contingent liabilities 或有负债   Mez;DKJ`  
  C (140)continuous operation 连续生产   lc>)7UF  
  C (141)contra 抵消   vZj^&/F$=g  
  C (142)contract cost 合同成本   Uhfm@1 cz&  
  C (143)contract costing 合同成本计算   2  *IF  
  C (144)contribution 贡献毛益   j2# nCU54Z  
  C (145)contribution centre 贡献中心   [/hS5TG|7  
  C (146)contribution chart 贡献图   u +q}9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NsJt=~  
  C (148)contribution to salesration 贡献毛益对销售比率   $gT+Ue|7  
  C (149)control 控制   0-pLCf  
  C (150)control account 控制帐户   )k01K,%#)  
  C (151)control limits 控制限度   9PjL 4A  
  C (152)controllability concept 可控制概念   x^Tjs<#  
  C (153)controllable cost 可控制成本   fI>>w)5  
  C (154)conversion cost 加工成本   +]uW|owxo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1RM;"b/  
  C (156)corporate appraisal 公司评估   Mnyg:y*=  
  C (157)corporate planning 公司计划   a]'sby  
  C (158)corporate social reporting 公司社会报告   \bYuAE1q  
  C (159)corporation 股份公司   rGuhYYvK  
  C (160)cost 成本   8*kZ.-T B  
  C (161)cost account 成本帐户   D.Rk{0se8  
  C (162)cost accounting 成本会计   vK6YU9W~J  
  C (163)cost accounting manual 成本手册   fL.;-  
  C (164)cost accounts calendar 成本报表的日历时间   r`XIn#o  
  C (165)cost adjustment 成本调整   9)0AwLlv  
  C (166)cost allocation 成本分配   ;ZX P*M9  
  C (167)cost apportionment 成本分摊   ^I3cU'X  
  C (168)cost attribution 成本归属   8T92;.~(  
  C (169)cost audit 成本审计   In^MZ)?  
  C (170)cost behaviour 成本性态   0#4_vg .  
  C (171)cost benefit analysis 成本效益分析   GdG1e%y]z  
  C (172)cost center 成本中心   w]GoeIg({  
  C (173)cost driver 成本动因
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