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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 &|j^?ro6  
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  1.audit   审计 NR@n%p  
  2.attestation   鉴证 Y{v\m(D  
  3.credibility   可信赖程度 `VzjXJw  
  4.audit of financial statements 财务报表审计 ]|#%`p56  
  5.agreed-upon procedures 执行商定程序 F/(z3 Kf  
  6.high levels of assurance 高水平保证 k NnI$(H"H  
  7.compilation 编制 B+w< 0No  
  8.reliability 可靠性 no`>r}C  
  9.relevance 相关性 _+?v'#  
  10.professional skepticism 职业谨慎 3ug-cq  
  11.objectivity 客观性 Fb:Z.  
  12. professional competence 专业胜任能力 k5X& |L/  
  13.Senior/CPA-in-charge 项目经理 m-h+UKt  
  14.audit engagement letter 业务约定书 UrhSX!g/A>  
  15.recurring audit 连续审计 {;0+N -U  
  16.the client 委托人 ]!=,8dY  
  17.change CPA 更换注册会计 zwE Z?m!  
  18.the existing CPA 现任注册会计师  E qc,/  
  19.the successor CPA 后任注册会计师 <dAD-2O+  
  20.the preceding CPA前任注册会计师 41'|~3\X  
  21.issue the audit report 出具审计报告 q=+AN</  
  22.expert 专家 hCX_^%  
  23.the board of directors 董事会  %=t8   
  24.knowledge of the entity‘ s business 了解被审计单位情况 NZh\{!  
  25.assess material misstatement risks评估重大错报风险 FLE 2]cL-  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S.$/uDwo  
  27.a general knowledge of —— 初步了解―――的情况 VBe.&b8  
  28.a more knowledge of—— 进一步了解的情况 b+rn:R  
  29.the prior year‘s working papers 以前年度工作底稿 ,^#{k!uaC{  
  30.minutes of meeting 会议纪要 ]= EYju@  
  31.business risks 经营风险 [fjP.kw;J  
  32.appropriateness 适当性 'U8% !  
  33.accounting estimate 会计估计 JJ=%\j  
  34.management representations 管理层声明 .dvOUt I[  
  35.going concern assumption 持续经营假设 k9|8@3(h  
  36.audit plan 审计计划 =,4iMENm!  
  37.significant audit areas 重点审计领域 `ywI+^b  
  38.error 错误 "{igrl8  
  39.fraud舞弊 $QB~ x{v@n  
  40.modified or additional procedures 修改或追加审计程序 W? ^ ?Kx  
  41.misappropriation of assets 侵占资产 },W<1*|  
  42.transactions without substance 虚假交易 )>X C_ R  
  43.unusual pressures 异常压力 B{^ojV;]m  
  44.the suspected noncompliance 涉嫌存在违法行为 TODTR7yGo  
  45.materialiy 重要性 #@cOyxUt  
  46.exceed the materiality level 超过重要性水平 "dN4EA&QJ  
  47.approach the materiality level 接近重要性水平 XX:?7:j}[8  
  48.an acceptably low level 可接受水平 :w+2L4lGs  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4U1!SR]s  
  50.misstatements or omissions 错报或漏报 *sPG,6>  
  51.aggregate 总计 |8:IH@K*  
  52.subsequent events 期后事项 c%bGV RhE  
  53.adjust the financial statements 调整财务报表 S# 9EBw7  
  54.perform additional audit procedures 实施追加的审计程序 (> {CwtH][  
  55.audit risk 审计风险 w '<8l w  
  56.detection risk 检查风险 ^G~C#t^  
  57.inappropriate audit opinion 不适当的审计意见 TcP (?v  
  58.material misstatement 重大的错报 `c )//o  
  59.tolerable misstatement 可容忍错报 6L)]nE0^  
  60.the acceptable level of detection risk 可接受的检查风险 # {'1\@q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9:\YEs"  
  62.simall business 小规模企业 M&/([ >Q  
  63.accounting system 会计系统 G+$A|'<`z  
  64.test of control 控制测试 wj$J} F  
  65.walk-through test 穿行测试 pg4J)<t#  
  66.communication 沟通 *co=<g]4KY  
  67.flow chart 流程图 Zc<fopih  
  68.reperformance of internal control 重新执行 -hpJL\ng  
  69.audit evidence 审计证据 ;Wws;.~  
  70.substantive procedures 实质性程序 E6f{z9y6  
  71.assertions 认定 M]RbaXZ9  
  72.esistence 存在 Jn/"(mM  
  73.occurrence 发生 MBO3y&\S4  
  74.completeness 完整性 yl#(jb[?1  
  75.rights and obligations 权利和义务 |1@/gqa  
  76.valuation and allocation 计价和分摊 =mq 02C~y  
  77.cutoff 截止 mg)ZoC  
  78.accuracy 准确性 VX`E7Sf!}  
  79.classification 分类 [It E+{U  
  80.inspection 检查 {r$n $  
  81.supervision of counting 监盘 4%]wd}'#Un  
  82.observation 观察 aUBGp: (  
  83.confirmation 函证 Y5Ub[o   
  84.computation 计算 _eE hIQ9  
  85.analytical procedures 分析程序 !}TZmwf'  
  86.vouch 核对 =y>g:}G7  
  87.trace 追查 >\x   
  88.audit sampling 审计抽样 V\ 7O)g  
  89.error 误差 xXJl Qbs  
  90.expected error 预期误差 Pz/bne;=  
  91.population 总体 t.7KS:  
  92.sampling risk 抽样风险 J=*X%^jX9Z  
  93.non- sampling risk 非抽样风险 J'%  
  94.sampling unit 抽样单位 e{~3&  
  95.statistical sampling 统计抽样 "|\G[xLOaW  
  96.tolerable error 可容忍误差 !='?+Ysxs  
  97.the risk of under reliance 信赖不足风险 $GR 3tLzK:  
  98.the risk of over reliance 信赖过度风险 S S/9fT"[  
  99.the risk of incorrect rejection 误拒风险 ZE!dg^-L  
  100. the risk of incorrect acceptance 误受风险 dC F!.  
  101.working trial balance 试算平衡表 #})OnM^],  
  102.index and cross-referencing 索引和交叉索引 O=9mLI6  
  103.cash receipt 现金收入 "K7{y4  
  104.cash disbursement 现金支出 [KT'aGK$  
  105.bank statement 银行对账单 ^x:%_yGY  
  106.bank reconciliation 银行存款余额调节表 3V,$FS]  
  107.balance sheet date 资产负债表日 ~Lyy7 B9  
  108.net realizable value 可变现净值 2}ttC m  
  109.storeroom 仓库 Q}A*{9#|  
  110.sale invoice 销售发票 bm &$wf  
  111.price list 价目表 ncGg@$E  
  112.positive confirmation request 积极式询证函 }=+J&cR  
  113.negative confirmation request 消极式询证函 }! jk  
  114.purchase requisition 请购单 p\7(`0?8VN  
  115.receiving report 验收报告 m~LB 0u$ac  
  116.gross margin 毛利 ~BS Ip .  
  117.manufacturing overhead 制造费用 ~ .FZF  
  118.material requisition 领料单 W[dK{?RB  
  119.inventory-taking 存货盘点 >AbgJ*X.  
  120.bond certificate 债券 f:=y)+@1My  
  121.stock certificate 股票 x/UmpJD+  
  122.audit report 审计报告 S#kA$yO  
  123.entity 被审计单位 sO5~ !W>Z  
  124.addressee of the audit report 审计报告的收件人 OMi_')J  
  125.unqualified opinion 无保留意见 }bW"Z2^nB  
  126.qualified opinion 保留意见 K!JXsdHK  
  127.disclaimer of opinion 无法表示意见  2]$ 7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   2=&4@c|cn  
  A (2)absorbed overhead 已吸收制造费用 &L88e\ c+  
  A (3)absorption costing 吸收成本计算 g3} K  
  A (4)account 账户,报表   ?gp:uxq,.  
  A (5)accounting postulate 会计假设   |6M:JI8  
  A (6)accounting series release 会计公告文件   JDQ7  
  A (7)accounting valuation 会计计价   3rF=u:r7c  
  A (8)account sale 承销清单 N3_r qRd^  
  A (9)accountability concept 经营责任概念   lk$@8h$vS  
  A (10)accountancy 会计职业   0 e}N{,&Y  
  A (11)accountant 会计师   x*Lm{c5+  
  A (12)accounting 会计   K,!"5WrX*  
  A (13)agency cost 代理成本   cTU%=/gbc<  
  A (14)accounting bases 会计基础   XIgGE)n  
  A (15)accounting manual 会计手册   ?k5m1,fHW  
  A (16)accounting period 会计期间   $50/wb6s  
  A (17)accounting policies 会计方针   |KV|x ^fJ  
  A (18)accounting rate of return 会计报酬率   0gR!W3dh  
  A (19)accounting reference date 会计参照日   m0: IFE($  
  A (20)accounting reference period 会计参照期间   @Kx@ 2#~b  
  A (21)accrual concept 应计概念   &!@7+'])  
  A (22)accrual expenses 应计费用   # s4v0auK  
  A (23)acid test ration 速动比率(酸性测试比率)   9`A}-YA !  
  A (24)acquisition 购置   W? `%it5  
  A (25)acquisition accounting 收购会计   Gu3# y"a>  
  A (26)activity based accounting 作业基础成本计算   )_m#|U?Rex  
  A (27)adjusting events 调整事项   4x`.nql  
  A (28)administrative expenses 行政管理费   =JqKdLH  
  A (29)advice note 发货通知   cgQ4JY/ 6  
  A (30)amortization 摊销   J  u0W  
  A (31)analytical review 分析性检查   TVkC pO,H  
  A (32)annual equivalent cost 年度等量成本法    Uz;z  
  A (33)annual report and accounts 年度报告和报表   :o)4Y  
  A (34)appraisal cost 检验成本   Y-0o>:SM  
  A (35)appropriation account 盈余分配账户   _a~uIGN  
  A (36)articles of association 公司章程细则   p41TSALq  
  A (37)assets 资产   ;tBc&LJ?  
  A (38)assets cover 资产保障   U{8]TEv  
  A (39)asset value per share 每股资产价值   aSN"MTw.  
  A (40)associated company 联营公司   C78V/{  
  A (41)attainable standard 可达标准   ,?'":T1[  
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 A (42)attributable profit 可归属利润   u?ALZxj?  
  A (43)audit 审计   '@{'T LMCi  
  A (44)audit report 审计报告   T i{~  
  A (45)auditing standards 审计准则   ~{8X$ xs  
  A (46)authorized share capital 额定股本   k*?Axk#  
  A (47)available hours 可用小时   o 0-3[W'x<  
  A (48)avoidable costs 可避免成本 %, U@ D4w  
  B (49)back-to-back loan 易币贷款   Xy0KZ !  
  B (50)backflush accounting 倒退成本计算   M%\=Fb  
  B (51)bad debts 坏帐   ^lt;K{  
  B (52)bad debts ratio 坏帐比率   eJ=K*t|  
  B (53)bank charges 银行手续费   ls^| j%$J  
  B (54)bank overdraft 银行透支   8 2EH'C  
  B (55)bank reconciliation 银行存款调节表   H{XD>q.  
  B (56)bank statement 银行对账单   i*T>, z  
  B (57)bankruptcy 破产   )[w_LHK I  
  B (58)basis of apportionment 分摊基础   _&U5 u  
  B (59)batch 批量   2I8 RO\zR  
  B (60)batch costing 分批成本计算   &!adW@y  
  B (61)beta factor B(市场)风险因素   0~)_/yx?S  
  B (62)bill 账单   P B W.nm  
  B (63)bill of exchange 汇票   lT<4c5 %  
  B (64)bill of landing 提单   ^GyGh{@,f  
  B (65)bill of materials 用料预计单   C6!P8qX  
  B (66)bill payable 应付票据   T%opkyP>=  
  B (67)bill receivable 应收票据   b8>2Y'X  
  B (68)bin card 存货记录卡   5D~>Ed;  
  B (69)bonus 红利   n#NE.ap$&,  
  B (70)book-keeping 薄记   r8k.I4  
  B (71)Boston classification 波士顿分类   |%i|P)]  
  B (72)breakeven chart 保本图   cNd;qO0$  
  B (73)breakeven point 保本点   K F:W:8  
  B (74)breaking-down time 复位时间   ^2|G0d@.:  
  B (75)budget 预算   {m<NPtp910  
  B (76)budget center 预算中心   bnm3 cR:h"  
  B (77)budget cost allowance 预算成本折让    ZeL v!  
  B (78)budget manual 预算手册   3 zF"GT  
  B (79)budget period 预算期间   6G6B!x  
  B (80)budgetary control 预算控制   ZjOUk;H?  
  B (81)budgeted capacity 预算生产能力   zRz7*o&l  
  B (82)burden 制造费用   RfZZqe U  
  B (83)business center 经营中心   _6"YWR  
  B (84)business entity 营业个体   ",pN.<F9O  
  B (85)business unit 经营单位   `X=2 Ff  
 B (86)buy-out management 管理性购买产权    .L vg $d  
  B (87)by-product 副产品 )(aj  
  C (88)called-up share capital 催缴股本   -t5DcEAb$  
  C (89)capacity 生产能力   Uc?4!{$X  
  C (90)capacity ratios 生产能力比率   |, Lp1  
  C (91)capital 资本   #wvmVB.5~  
  C (92)capital assets pricing model资本资产计价模式   ](z?zDk  
  C (93)capital commitment 承诺资本   ]xYm@%>6  
  C (94)capital employed 已运用的资本   NY& |:F  
  C (95)capital expenditure 资本支出   :k aHvf  
  C (96)capital expenditureauthorization 资本支出核准   {e3XmVAI  
  C (97)capital expenditure control 资本支出控制   y{`aM(&  
  C (98)capital expenditure proposal资本支出申请   o|FY-+  
  C (99)capital funding planning 资本基金筹集计划   clcj5=:  
  C (100)capital gain 资本收益   !R`)S7!  
  C (101)capital investment appraisal资本投资评估   fV\ eksBF  
  C (102)capital maintenance 资本保全   nj@l5[  
  C (103)capital resource planning 资本资源计划   ?9?eA^X%  
  C (104)capital surplus 资本盈余   R24ZjbKL  
  C (105)capital turnover 资本周转率   ]rhxB4*1  
  C (106)card 记录卡   }I Rx$ cKV  
  C (107)cash 现金   $;ssW"7~Qn  
  C (108)cash account 现金账户   4Y=sTXbFt  
  C (109)cash book 现金账薄   .&Vy o<9Ck  
  C (110)cash cow 金牛产品   ^LO`6,   
  C (111)cash flow 现金流量   D+y_&+&,t  
  C (112)cash discounted 现金贴现   i;yr=S,a0/  
  C (113)cash flow budget 现金流量预算   gA&+<SK(  
  C (114)cash flow statement 现金流量表   /{j" )  
  C (115)cash ledger 现金分类账   Ao%;!(\I%  
  C (116)cash limit 现金限额   \Jcj4  
  C (117)CCA 现时成本会计   nmc5c/C|-I  
  C (118)center 中心   UT^-!L LB]  
  C (119)changeover time 变更时间   |.s#m^"  
  C (120)chartered entity 特许经济个体   K?4/x4p@  
  C (121)cheque 支票   Dn}Wsd=  
  C (122)cheque register 支票登记薄   e2onR~Cf  
  C (123)coin analysis 零钱分类   S!/N lSr<  
  C (124)classification 分类   /!u#S9_B  
  C (125)clock card 工时卡   d+6 by,'  
  C (126)code 代码   U;QN+fF]u  
  C (127)commitment accounting 承诺确认会计   x+L G4++  
  C (128)common cost 共同成本   |&>!"27;w  
  C (129)company limited byguarantee 有限担保责任公司   e-taBrl;  
C (130)company limited shares 股份有限公司   jMT];%$[  
  C (131)competitive position 竞争能力状况   l9 K 3E<g  
  C (132)concept 概念   !A6l\_  
  C (133)conglomerate 跨行业企业   e^Ds|}{V  
  C (134)consistency concept 一致性概念   a zUEp8`|  
  C (135)consolidated accounts 合并报表   G?y'<+Awt  
  C (136)consolidation accounting 合并会计   (4U59<ie  
  C (137)consortium 财团   `$X|VAS2  
  C (138)contingency plan 应急计划   g;>M{)A  
  C (139)contingent liabilities 或有负债   .q>4? +  
  C (140)continuous operation 连续生产   %/^k r ZD  
  C (141)contra 抵消   D-/ aS5wM  
  C (142)contract cost 合同成本   A ko} v"d  
  C (143)contract costing 合同成本计算   T@GR Tg  
  C (144)contribution 贡献毛益   'pUJlPGx  
  C (145)contribution centre 贡献中心   w(P\+ m<%  
  C (146)contribution chart 贡献图   t;R drk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lO+<T[  
  C (148)contribution to salesration 贡献毛益对销售比率   8Jz/'  
  C (149)control 控制    n(mS  
  C (150)control account 控制帐户   @;-6qZ  
  C (151)control limits 控制限度   j'?^<4i  
  C (152)controllability concept 可控制概念   #$vef  
  C (153)controllable cost 可控制成本   U2tsHm.O  
  C (154)conversion cost 加工成本   x bG'![OX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~N i#xa  
  C (156)corporate appraisal 公司评估   ^jO$nPDd  
  C (157)corporate planning 公司计划   &zCqF=/9U  
  C (158)corporate social reporting 公司社会报告   ]g>@r.Nc  
  C (159)corporation 股份公司   DIk\=[{2q  
  C (160)cost 成本   ,sAN,?eG~  
  C (161)cost account 成本帐户   R|Oy/RGY$  
  C (162)cost accounting 成本会计   kXj%thDx  
  C (163)cost accounting manual 成本手册   Fm ALmS  
  C (164)cost accounts calendar 成本报表的日历时间   !n=@(bT*wT  
  C (165)cost adjustment 成本调整   ZOFhX$I  
  C (166)cost allocation 成本分配   ,RkL|'1l  
  C (167)cost apportionment 成本分摊   b}G4eXkuj  
  C (168)cost attribution 成本归属   ^J8sR4p#  
  C (169)cost audit 成本审计   ,_66U;T  
  C (170)cost behaviour 成本性态   :'OCQ.[{s  
  C (171)cost benefit analysis 成本效益分析   BO5gwvyI  
  C (172)cost center 成本中心   ?kICYtY:_b  
  C (173)cost driver 成本动因
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