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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 ?.Lq `~T`  
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  1.audit   审计 P-?R\(QYtR  
  2.attestation   鉴证 <~ }NxY\5  
  3.credibility   可信赖程度 jg\FD51$  
  4.audit of financial statements 财务报表审计 /pQUu(~h_  
  5.agreed-upon procedures 执行商定程序 }NY! z ^  
  6.high levels of assurance 高水平保证 S+7u,%n/  
  7.compilation 编制 2g HRfTF  
  8.reliability 可靠性 K;l xPM]  
  9.relevance 相关性 kK_9I (7c  
  10.professional skepticism 职业谨慎 Wxa</n8S[n  
  11.objectivity 客观性 XCj8QM.o  
  12. professional competence 专业胜任能力 NudY9 ~   
  13.Senior/CPA-in-charge 项目经理 >)6k)$x%%  
  14.audit engagement letter 业务约定书 5bo')^xa  
  15.recurring audit 连续审计 QC<O=<$Q[  
  16.the client 委托人 q!y!=hI  
  17.change CPA 更换注册会计 ~nRbb;M  
  18.the existing CPA 现任注册会计师 f,'^"Me$c  
  19.the successor CPA 后任注册会计师 M,dp;  
  20.the preceding CPA前任注册会计师 k]=lo'bF4  
  21.issue the audit report 出具审计报告 :=?od 0]W  
  22.expert 专家 8;$zD]{D1  
  23.the board of directors 董事会 o}e] W,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Qb#iT}!p%  
  25.assess material misstatement risks评估重大错报风险 q{uv?{I  
  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 #b>D^=NV>)  
  27.a general knowledge of —— 初步了解―――的情况 D]?yGI_  
  28.a more knowledge of—— 进一步了解的情况 *?YMoN  
  29.the prior year‘s working papers 以前年度工作底稿 !SdP<{[  
  30.minutes of meeting 会议纪要 Kb~i9x&  
  31.business risks 经营风险 eOZ"kw"uHu  
  32.appropriateness 适当性  ?)2;W  
  33.accounting estimate 会计估计 Dd'J"|jF38  
  34.management representations 管理层声明 iC4rzgq  
  35.going concern assumption 持续经营假设 5 51p* B2  
  36.audit plan 审计计划 TEQs9-Uy  
  37.significant audit areas 重点审计领域 N) '|l0x0  
  38.error 错误 =y0h\<[  
  39.fraud舞弊 md;jj^8zj  
  40.modified or additional procedures 修改或追加审计程序 P ~h 0Ul  
  41.misappropriation of assets 侵占资产 46D _K  
  42.transactions without substance 虚假交易 !@[@&.  
  43.unusual pressures 异常压力 h3j`X'  
  44.the suspected noncompliance 涉嫌存在违法行为 <lP5}F87  
  45.materialiy 重要性 l0lvca=;  
  46.exceed the materiality level 超过重要性水平 O{Y*a )"  
  47.approach the materiality level 接近重要性水平 B3W2?5p  
  48.an acceptably low level 可接受水平 jqQGn"!  
  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  D2'J (  
  50.misstatements or omissions 错报或漏报 q0KGI/5s4+  
  51.aggregate 总计 ]23+ d/  
  52.subsequent events 期后事项 V|)nU sU  
  53.adjust the financial statements 调整财务报表 FW:V<{f  
  54.perform additional audit procedures 实施追加的审计程序 VJS1{n=;k  
  55.audit risk 审计风险 gg@Ew4L&  
  56.detection risk 检查风险 rO]2we/B,4  
  57.inappropriate audit opinion 不适当的审计意见 #&sn l  
  58.material misstatement 重大的错报 y*T@_on5  
  59.tolerable misstatement 可容忍错报 "c*# ZP  
  60.the acceptable level of detection risk 可接受的检查风险 +pxtar  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <q:2' 4o  
  62.simall business 小规模企业 KJW^pAj$B  
  63.accounting system 会计系统 >6:UWvV1  
  64.test of control 控制测试 H8h,JBg5<F  
  65.walk-through test 穿行测试 >:|jds#  
  66.communication 沟通 ^C~t)U  
  67.flow chart 流程图  / !aVv  
  68.reperformance of internal control 重新执行 =U}!+ 8f  
  69.audit evidence 审计证据 ZJV;&[$[  
  70.substantive procedures 实质性程序 ntn ~=oL  
  71.assertions 认定 Id{Ix(O  
  72.esistence 存在 ] uXmug  
  73.occurrence 发生 l}W"> yQ0  
  74.completeness 完整性 :?:R5_Nd=  
  75.rights and obligations 权利和义务 GRAPv|u9[  
  76.valuation and allocation 计价和分摊 b&!x.+d-z  
  77.cutoff 截止 &:#"APX  
  78.accuracy 准确性 b q8nV  
  79.classification 分类 H(DI /"N  
  80.inspection 检查 6c*QBzNL  
  81.supervision of counting 监盘 qv 8B$}FU  
  82.observation 观察 TE- (Zil\  
  83.confirmation 函证 s[%@3bY!7  
  84.computation 计算 NW~`oc)NS  
  85.analytical procedures 分析程序 PDb7h  
  86.vouch 核对 y-_IMu.J`  
  87.trace 追查 (S8hr,%n  
  88.audit sampling 审计抽样 T1uOp5_]B  
  89.error 误差 QURpg/<U  
  90.expected error 预期误差 sPRs;to-  
  91.population 总体 7@Xi*Azd  
  92.sampling risk 抽样风险 5 ~YaXh^  
  93.non- sampling risk 非抽样风险 ,@aF#  
  94.sampling unit 抽样单位 \N.Bx  
  95.statistical sampling 统计抽样 Tz{-L%*#  
  96.tolerable error 可容忍误差 gP?.io 9Oi  
  97.the risk of under reliance 信赖不足风险 K}t C8D  
  98.the risk of over reliance 信赖过度风险 &,'CHBM  
  99.the risk of incorrect rejection 误拒风险 }T"&4Rvs2R  
  100. the risk of incorrect acceptance 误受风险 8>'vzc/* >  
  101.working trial balance 试算平衡表 R2y~+tko?  
  102.index and cross-referencing 索引和交叉索引 nxs'qX(D  
  103.cash receipt 现金收入 wcL|{rUXba  
  104.cash disbursement 现金支出 vgN%vw pL  
  105.bank statement 银行对账单 ^"+Vx9H"{  
  106.bank reconciliation 银行存款余额调节表 u(g9-O  
  107.balance sheet date 资产负债表日 \'+P5,  
  108.net realizable value 可变现净值 &'c&B0j  
  109.storeroom 仓库  m5lTf  
  110.sale invoice 销售发票 AizLzR$OG  
  111.price list 价目表 [N0"mE<  
  112.positive confirmation request 积极式询证函 {=,+;/0  
  113.negative confirmation request 消极式询证函 )b- KF}]d  
  114.purchase requisition 请购单 Z(BZG O<  
  115.receiving report 验收报告 M! uE#|  
  116.gross margin 毛利 hzrS_v  
  117.manufacturing overhead 制造费用 S{UEV7d:n0  
  118.material requisition 领料单 a[RqK#  
  119.inventory-taking 存货盘点 ]EEac  
  120.bond certificate 债券 ]>, Lw=_[_  
  121.stock certificate 股票 `A$zLqz)Vm  
  122.audit report 审计报告 p;)@R$*  
  123.entity 被审计单位 9%DLdc\z;  
  124.addressee of the audit report 审计报告的收件人 h %!,|[|  
  125.unqualified opinion 无保留意见 iM~qSRb#mJ  
  126.qualified opinion 保留意见 PF:'dv  
  127.disclaimer of opinion 无法表示意见 Z>hGqFZ0{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   OGPrjL+  
  A (2)absorbed overhead 已吸收制造费用 Z"E2ZSa0  
  A (3)absorption costing 吸收成本计算 GoPK. E$  
  A (4)account 账户,报表   0f"la=6  
  A (5)accounting postulate 会计假设   vzZ"T SP  
  A (6)accounting series release 会计公告文件   qKNHhXi  
  A (7)accounting valuation 会计计价   gk4DoOj#P  
  A (8)account sale 承销清单 goc"+ K  
  A (9)accountability concept 经营责任概念   K&;/hdS=F  
  A (10)accountancy 会计职业   sLW e \o  
  A (11)accountant 会计师   EkEQFd 5g  
  A (12)accounting 会计   xDIl  
  A (13)agency cost 代理成本   $#FA/+<&$  
  A (14)accounting bases 会计基础   zI'c'X1,  
  A (15)accounting manual 会计手册   c6LPqPcN  
  A (16)accounting period 会计期间   o.])5i_HV  
  A (17)accounting policies 会计方针   qnnP*15`  
  A (18)accounting rate of return 会计报酬率   .p-T >  
  A (19)accounting reference date 会计参照日   .>@]Im  
  A (20)accounting reference period 会计参照期间   D>K=D"  
  A (21)accrual concept 应计概念   b#:!b  
  A (22)accrual expenses 应计费用   8:jakOeT  
  A (23)acid test ration 速动比率(酸性测试比率)   Zmy:Etqi  
  A (24)acquisition 购置   X,`e1nsR  
  A (25)acquisition accounting 收购会计   d2*uY.,  
  A (26)activity based accounting 作业基础成本计算   0-8'. C1v  
  A (27)adjusting events 调整事项   rG{,8*  
  A (28)administrative expenses 行政管理费   $i$Z+-W4'  
  A (29)advice note 发货通知   nh>lDfJV<  
  A (30)amortization 摊销   ykNPKzW:  
  A (31)analytical review 分析性检查   77;|PKE /  
  A (32)annual equivalent cost 年度等量成本法   k Hh0&~ (  
  A (33)annual report and accounts 年度报告和报表   [\.@,Y0j  
  A (34)appraisal cost 检验成本   idNg&'   
  A (35)appropriation account 盈余分配账户   'Jl73 #3  
  A (36)articles of association 公司章程细则   o<!tN OH  
  A (37)assets 资产   |.LE`  
  A (38)assets cover 资产保障   _+. )8   
  A (39)asset value per share 每股资产价值   H`NT`BE  
  A (40)associated company 联营公司   ]SNcL [U  
  A (41)attainable standard 可达标准   <[tU.nh  
-qJO6OM  
 A (42)attributable profit 可归属利润   {@>6E8)H5  
  A (43)audit 审计    B q7Qbj  
  A (44)audit report 审计报告   2E0$R%\  
  A (45)auditing standards 审计准则   YfVZ59l4y6  
  A (46)authorized share capital 额定股本   )%~<EJ*&Z  
  A (47)available hours 可用小时   P yN{  
  A (48)avoidable costs 可避免成本 ^(1S`z$  
  B (49)back-to-back loan 易币贷款   "M=1Eb$6=  
  B (50)backflush accounting 倒退成本计算   Dh .<&ri   
  B (51)bad debts 坏帐   Ypw:Vp  
  B (52)bad debts ratio 坏帐比率   @fI 2ZWN|  
  B (53)bank charges 银行手续费   w7yz4_:x^  
  B (54)bank overdraft 银行透支   @xN)mi  
  B (55)bank reconciliation 银行存款调节表   2g%p9-MO]I  
  B (56)bank statement 银行对账单   ^MUvd  
  B (57)bankruptcy 破产   xoN?[  
  B (58)basis of apportionment 分摊基础   h|[oQ8)  
  B (59)batch 批量   zl@hg<n  
  B (60)batch costing 分批成本计算   >+2gAO!  
  B (61)beta factor B(市场)风险因素   iU?xw@W R  
  B (62)bill 账单   u51Lp  
  B (63)bill of exchange 汇票   | gP%8nh'C  
  B (64)bill of landing 提单   wU/BRz8I  
  B (65)bill of materials 用料预计单   7^DN8g"&\  
  B (66)bill payable 应付票据   ]BY<D`$$P  
  B (67)bill receivable 应收票据   D' oy% 1Q}  
  B (68)bin card 存货记录卡   Y]H,rO  
  B (69)bonus 红利   ZUaqv  
  B (70)book-keeping 薄记   &9\8IR>  
  B (71)Boston classification 波士顿分类   E>k!d'+tb  
  B (72)breakeven chart 保本图   Un\ T} c  
  B (73)breakeven point 保本点   b1-'q^M  
  B (74)breaking-down time 复位时间   zfm#yDf  
  B (75)budget 预算   x^/453Lk  
  B (76)budget center 预算中心   ;BYv&(#u1q  
  B (77)budget cost allowance 预算成本折让   Iz[wrtDI 1  
  B (78)budget manual 预算手册   `8G {-_  
  B (79)budget period 预算期间   3Jw}MFFV  
  B (80)budgetary control 预算控制   c_FnJ_++f  
  B (81)budgeted capacity 预算生产能力   v?`DP  
  B (82)burden 制造费用   HHg[6aw  
  B (83)business center 经营中心   >m8~Fs0  
  B (84)business entity 营业个体   Qk`LBvg1  
  B (85)business unit 经营单位   )UAkg  
 B (86)buy-out management 管理性购买产权   = K3NKPUI  
  B (87)by-product 副产品 c^`(5}39v  
  C (88)called-up share capital 催缴股本   =;y(b~  
  C (89)capacity 生产能力   Z'o'd_g>I+  
  C (90)capacity ratios 生产能力比率   C vWt  
  C (91)capital 资本   s)j3+@:#  
  C (92)capital assets pricing model资本资产计价模式   <,I]=+A  
  C (93)capital commitment 承诺资本   TqTz  
  C (94)capital employed 已运用的资本   i=X B 0-  
  C (95)capital expenditure 资本支出   {Q AV  
  C (96)capital expenditureauthorization 资本支出核准   +l(lpp>,  
  C (97)capital expenditure control 资本支出控制   {= <m^ 5b9  
  C (98)capital expenditure proposal资本支出申请   #qg(DgH 7  
  C (99)capital funding planning 资本基金筹集计划   #w&N) c>  
  C (100)capital gain 资本收益   Wtqv  
  C (101)capital investment appraisal资本投资评估   w~}.c:B  
  C (102)capital maintenance 资本保全   v7G&`4~  
  C (103)capital resource planning 资本资源计划   [?nM)4d  
  C (104)capital surplus 资本盈余   x`VA 3nE9  
  C (105)capital turnover 资本周转率   %mMPALN]{  
  C (106)card 记录卡   dIOi P\^  
  C (107)cash 现金   tW} At  
  C (108)cash account 现金账户   6;#Rd|  
  C (109)cash book 现金账薄   xoyH5ZK@  
  C (110)cash cow 金牛产品   to#N>VfD  
  C (111)cash flow 现金流量   A7=k 9|  
  C (112)cash discounted 现金贴现   1cY,)Z%l #  
  C (113)cash flow budget 现金流量预算   &~#y-o"  
  C (114)cash flow statement 现金流量表   <-F[q'!C1  
  C (115)cash ledger 现金分类账   L2\NTNY  
  C (116)cash limit 现金限额   d0D*S?#8,C  
  C (117)CCA 现时成本会计   AQIBg9y7  
  C (118)center 中心   eD?f|bif  
  C (119)changeover time 变更时间   ~dlpoT  
  C (120)chartered entity 特许经济个体   .lyK ,p  
  C (121)cheque 支票   =Bw2{]w  
  C (122)cheque register 支票登记薄   *PF=dx<8  
  C (123)coin analysis 零钱分类   vw[i.af  
  C (124)classification 分类   t$-!1jq  
  C (125)clock card 工时卡   ~(K{D D7[N  
  C (126)code 代码   0. mS^g,M-  
  C (127)commitment accounting 承诺确认会计   i;mA|  
  C (128)common cost 共同成本   0t(js_  
  C (129)company limited byguarantee 有限担保责任公司   [L DY;k~5+  
C (130)company limited shares 股份有限公司   ^Rc*X'Iz(!  
  C (131)competitive position 竞争能力状况   'rDai [  
  C (132)concept 概念   D2MWrX  
  C (133)conglomerate 跨行业企业   }-H)jN^  
  C (134)consistency concept 一致性概念   aYws{Vii  
  C (135)consolidated accounts 合并报表   -&JQdrs  
  C (136)consolidation accounting 合并会计   Y[Eq;a132  
  C (137)consortium 财团   YK%rTbB(  
  C (138)contingency plan 应急计划   =U,mzY (  
  C (139)contingent liabilities 或有负债   v]X*(e  
  C (140)continuous operation 连续生产   vfloha p  
  C (141)contra 抵消   M}x]\#MMY  
  C (142)contract cost 合同成本   $c}-/U 8  
  C (143)contract costing 合同成本计算   I@q(P>]X9  
  C (144)contribution 贡献毛益   9s&Tv&%VN  
  C (145)contribution centre 贡献中心   ?z0N- A2C2  
  C (146)contribution chart 贡献图   <#~n5W{l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oUx%ra{  
  C (148)contribution to salesration 贡献毛益对销售比率   <P.'r,"[  
  C (149)control 控制   qA5 Ug  
  C (150)control account 控制帐户   *I9O+/,  
  C (151)control limits 控制限度   s"B+),Jod  
  C (152)controllability concept 可控制概念   -T{G8@V0I  
  C (153)controllable cost 可控制成本   R(p3* t&n  
  C (154)conversion cost 加工成本   ,yH\nqEz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M$UZn  
  C (156)corporate appraisal 公司评估   p,7, tx  
  C (157)corporate planning 公司计划   z4{ :X Da  
  C (158)corporate social reporting 公司社会报告   +l<l3uBNS  
  C (159)corporation 股份公司   D-4{9[  
  C (160)cost 成本   y7| 3]>Z  
  C (161)cost account 成本帐户   t[o_!fmxZ  
  C (162)cost accounting 成本会计   cUC!'+L  
  C (163)cost accounting manual 成本手册   .X34[AXd  
  C (164)cost accounts calendar 成本报表的日历时间   D hD^w;f]  
  C (165)cost adjustment 成本调整   hO; XJyv  
  C (166)cost allocation 成本分配   -mw`f)?Ev  
  C (167)cost apportionment 成本分摊   r$W%d[pB  
  C (168)cost attribution 成本归属   tr|)+~x3  
  C (169)cost audit 成本审计   `T3B  
  C (170)cost behaviour 成本性态   SVBo0wvz-  
  C (171)cost benefit analysis 成本效益分析   $rm/{i_7  
  C (172)cost center 成本中心   P7\?WN$p  
  C (173)cost driver 成本动因
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