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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 G4rzx%W?  
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  1.audit   审计 9 4^b"hU  
  2.attestation   鉴证 3y,2RernK  
  3.credibility   可信赖程度 pmOUl 8y4  
  4.audit of financial statements 财务报表审计 CRD=7\0(D+  
  5.agreed-upon procedures 执行商定程序 q6ny2;/r  
  6.high levels of assurance 高水平保证 ,FXc_BCx4  
  7.compilation 编制 t2YB(6w+xg  
  8.reliability 可靠性 D/JSIDd  
  9.relevance 相关性 VN (*m(b  
  10.professional skepticism 职业谨慎 3,K\ZUU.,  
  11.objectivity 客观性 s;..a&C'  
  12. professional competence 专业胜任能力 JU.!<  
  13.Senior/CPA-in-charge 项目经理 ^d@2Y0hH  
  14.audit engagement letter 业务约定书 !v(^wqna\  
  15.recurring audit 连续审计 dwQ1~  
  16.the client 委托人 &]GR*a  
  17.change CPA 更换注册会计 w/"vf3}(9  
  18.the existing CPA 现任注册会计师 1)jea wVmj  
  19.the successor CPA 后任注册会计师 H=\Tse_.  
  20.the preceding CPA前任注册会计师 GzBPI'C  
  21.issue the audit report 出具审计报告 Xs# _AX  
  22.expert 专家 IC(:RtJ  
  23.the board of directors 董事会 {}rnn$HQe  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6yO5{._M  
  25.assess material misstatement risks评估重大错报风险 G.^)5!By  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r d-yqdJ  
  27.a general knowledge of —— 初步了解―――的情况 Srz8sm;  
  28.a more knowledge of—— 进一步了解的情况 >* opEI+  
  29.the prior year‘s working papers 以前年度工作底稿 ij! ],  
  30.minutes of meeting 会议纪要 Kn<+Au_]L  
  31.business risks 经营风险 O9E:QN<U`*  
  32.appropriateness 适当性 TUz4-Pd  
  33.accounting estimate 会计估计 4<Nd5T  
  34.management representations 管理层声明 j"hEs(t  
  35.going concern assumption 持续经营假设 e9 @{[  
  36.audit plan 审计计划 1KbZ6Msy  
  37.significant audit areas 重点审计领域 97$Q?a8S@  
  38.error 错误 ^,mN-.W  
  39.fraud舞弊 idGn{f((f  
  40.modified or additional procedures 修改或追加审计程序 v|\#wrCT?  
  41.misappropriation of assets 侵占资产 F\^8k/0  
  42.transactions without substance 虚假交易 F'sX ^/;  
  43.unusual pressures 异常压力 $v[mIR  
  44.the suspected noncompliance 涉嫌存在违法行为 U#] J5'i  
  45.materialiy 重要性 #AC T&J  
  46.exceed the materiality level 超过重要性水平 (_8.gS[  
  47.approach the materiality level 接近重要性水平 dP(.l}O  
  48.an acceptably low level 可接受水平 7}y@VO6]  
  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 (QL:7  
  50.misstatements or omissions 错报或漏报 M. % p'^5  
  51.aggregate 总计 iETUBZ  
  52.subsequent events 期后事项 h#KSKKNW  
  53.adjust the financial statements 调整财务报表 c61OT@dZEA  
  54.perform additional audit procedures 实施追加的审计程序 y`L.#5T  
  55.audit risk 审计风险 P+ CdqOL  
  56.detection risk 检查风险 sNcU>qjj6  
  57.inappropriate audit opinion 不适当的审计意见 LT o5v  
  58.material misstatement 重大的错报 0ju-l= w  
  59.tolerable misstatement 可容忍错报 l@* $C&E  
  60.the acceptable level of detection risk 可接受的检查风险 \#LDX,=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 q g=`=]j  
  62.simall business 小规模企业 O39   
  63.accounting system 会计系统 y<w_>O  
  64.test of control 控制测试 r~YBj>}  
  65.walk-through test 穿行测试 h@\-]zN{  
  66.communication 沟通 D!! B4zt  
  67.flow chart 流程图 CHZ/@g c  
  68.reperformance of internal control 重新执行 `B4Ilh"d  
  69.audit evidence 审计证据 9#:fQ!3`  
  70.substantive procedures 实质性程序 7)5G 1  
  71.assertions 认定 nDO 7  
  72.esistence 存在 yj#FO'UY  
  73.occurrence 发生 wdfbl_`T  
  74.completeness 完整性 FeMgn`q  
  75.rights and obligations 权利和义务 =0] K(p,  
  76.valuation and allocation 计价和分摊 dO%f ;m>#  
  77.cutoff 截止 i!*<LIq  
  78.accuracy 准确性 JbL3/h]  
  79.classification 分类 ?d%{-  
  80.inspection 检查 bf+C=A)s0  
  81.supervision of counting 监盘 ZD'mwj+K  
  82.observation 观察 :Ae#+ ([V  
  83.confirmation 函证 UkpTK8>&  
  84.computation 计算 @s cn ?t  
  85.analytical procedures 分析程序 q[W6I9  
  86.vouch 核对 *#b e  
  87.trace 追查 hU-FSdR  
  88.audit sampling 审计抽样 NJgu`@YoI  
  89.error 误差  %G\nl  
  90.expected error 预期误差 p+|8(w9A${  
  91.population 总体 ga/zt-&  
  92.sampling risk 抽样风险 XPqGv=CN  
  93.non- sampling risk 非抽样风险  Q"D  
  94.sampling unit 抽样单位 \A01 1R&  
  95.statistical sampling 统计抽样 %L- qAI&V  
  96.tolerable error 可容忍误差 ;22?-F^  
  97.the risk of under reliance 信赖不足风险 COu5Tu^  
  98.the risk of over reliance 信赖过度风险 CEkUXsp  
  99.the risk of incorrect rejection 误拒风险 %a WRXW@c  
  100. the risk of incorrect acceptance 误受风险 e+-#/i*  
  101.working trial balance 试算平衡表 E56  
  102.index and cross-referencing 索引和交叉索引 (}6\_k[}m  
  103.cash receipt 现金收入 }DM W,+3  
  104.cash disbursement 现金支出 Z8FgxR  
  105.bank statement 银行对账单 No6-i{HZ  
  106.bank reconciliation 银行存款余额调节表 )Jk$j  
  107.balance sheet date 资产负债表日 hBnUpYec  
  108.net realizable value 可变现净值 r>ed/<_>m;  
  109.storeroom 仓库 Q"~%T@e  
  110.sale invoice 销售发票 TMY. z  
  111.price list 价目表 ,'HjL:r  
  112.positive confirmation request 积极式询证函 xtD(tiqh.;  
  113.negative confirmation request 消极式询证函 J-'XT_k:iM  
  114.purchase requisition 请购单 4]tg!ks  
  115.receiving report 验收报告 &.DRAD)  
  116.gross margin 毛利 0+op|bdj  
  117.manufacturing overhead 制造费用 '_4apyq|  
  118.material requisition 领料单  OM1{-W  
  119.inventory-taking 存货盘点 ^ '|y^t  
  120.bond certificate 债券 t?-a JU  
  121.stock certificate 股票 4GF3.?3  
  122.audit report 审计报告 /"st sF  
  123.entity 被审计单位 "GZ}+K*GG  
  124.addressee of the audit report 审计报告的收件人 ],0I`!\  
  125.unqualified opinion 无保留意见 OYt_i'Q  
  126.qualified opinion 保留意见 !9NF@e'&!  
  127.disclaimer of opinion 无法表示意见 )'f=!'X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Xwo+iZ(a  
  A (2)absorbed overhead 已吸收制造费用 .6$=]hdAp  
  A (3)absorption costing 吸收成本计算 h7fytO  
  A (4)account 账户,报表   yH-&o,  
  A (5)accounting postulate 会计假设   Zl&ED{k<  
  A (6)accounting series release 会计公告文件   , ~38IIS>_  
  A (7)accounting valuation 会计计价   2IW!EUR   
  A (8)account sale 承销清单 9y&;6V.'  
  A (9)accountability concept 经营责任概念   0n6eWwY  
  A (10)accountancy 会计职业   CKZEX*mPC  
  A (11)accountant 会计师   T^#d;A  
  A (12)accounting 会计   Cq/u $G  
  A (13)agency cost 代理成本   } %?or_f/  
  A (14)accounting bases 会计基础   2HBey  
  A (15)accounting manual 会计手册   3bezYk  
  A (16)accounting period 会计期间   xS%&l)dT  
  A (17)accounting policies 会计方针   0aY\(@  
  A (18)accounting rate of return 会计报酬率   * bYU=RS  
  A (19)accounting reference date 会计参照日   `3ha~+Goo!  
  A (20)accounting reference period 会计参照期间   C}<e3BXc  
  A (21)accrual concept 应计概念   !2HF|x$  
  A (22)accrual expenses 应计费用   VT4 >6u }  
  A (23)acid test ration 速动比率(酸性测试比率)   3GKKC9C6  
  A (24)acquisition 购置   @.a59kP8X  
  A (25)acquisition accounting 收购会计   F7jkl4  
  A (26)activity based accounting 作业基础成本计算   :TP4f ?FA  
  A (27)adjusting events 调整事项   V6d,}Z+"z'  
  A (28)administrative expenses 行政管理费   /~WBqcl  
  A (29)advice note 发货通知   --"5yGOL  
  A (30)amortization 摊销   P3W3+pwq  
  A (31)analytical review 分析性检查   x?B`p"ifS  
  A (32)annual equivalent cost 年度等量成本法   9]ZfSn)  
  A (33)annual report and accounts 年度报告和报表   q1L>nvE  
  A (34)appraisal cost 检验成本   g|| q 3  
  A (35)appropriation account 盈余分配账户   &F#eYEuy  
  A (36)articles of association 公司章程细则   ;PG= 3j_  
  A (37)assets 资产   q] pHD})O  
  A (38)assets cover 资产保障   MtPdpm6\  
  A (39)asset value per share 每股资产价值   DVwB}W~  
  A (40)associated company 联营公司   EX!`Zejf  
  A (41)attainable standard 可达标准   u@:[ dbJ  
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 A (42)attributable profit 可归属利润   ?MSwr_eZH  
  A (43)audit 审计   \}n_Sk  
  A (44)audit report 审计报告   ws QuJrG  
  A (45)auditing standards 审计准则   -{Ar5) ?='  
  A (46)authorized share capital 额定股本   di+ |` O  
  A (47)available hours 可用小时   [OOQ0c~  
  A (48)avoidable costs 可避免成本 /3hY[#e  
  B (49)back-to-back loan 易币贷款   tK uJ &I~  
  B (50)backflush accounting 倒退成本计算   l+&DBw[  
  B (51)bad debts 坏帐   GNuIcy  
  B (52)bad debts ratio 坏帐比率   +Tx_q1/f5X  
  B (53)bank charges 银行手续费   /%jX=S.5h<  
  B (54)bank overdraft 银行透支   {0+WVZ4u  
  B (55)bank reconciliation 银行存款调节表   Q;z!]hjBM  
  B (56)bank statement 银行对账单   ci2Z_JA+  
  B (57)bankruptcy 破产   M,kO7g  
  B (58)basis of apportionment 分摊基础   8BZ&-j{  
  B (59)batch 批量   :EYUBtTj  
  B (60)batch costing 分批成本计算   KlS#f  
  B (61)beta factor B(市场)风险因素   \5j}6Wj  
  B (62)bill 账单   -'D ~nd${  
  B (63)bill of exchange 汇票   cl4 _M{~  
  B (64)bill of landing 提单   jy>?+hm?  
  B (65)bill of materials 用料预计单   @T L|\T  
  B (66)bill payable 应付票据   @x!+_z  
  B (67)bill receivable 应收票据   s3@mk\?qMe  
  B (68)bin card 存货记录卡   8EdaxeDq  
  B (69)bonus 红利   +hispU3ia  
  B (70)book-keeping 薄记   w?8\9\ ;?  
  B (71)Boston classification 波士顿分类   <ty]z!B  
  B (72)breakeven chart 保本图   2)0J@r'  
  B (73)breakeven point 保本点   w 2U302TZ  
  B (74)breaking-down time 复位时间   cvT@`1  
  B (75)budget 预算   Svo\+S  
  B (76)budget center 预算中心   q o^mp  
  B (77)budget cost allowance 预算成本折让   v ?,@e5GZ  
  B (78)budget manual 预算手册   [.Fq l+  
  B (79)budget period 预算期间   R)SY#*Y  
  B (80)budgetary control 预算控制   q7soV(P  
  B (81)budgeted capacity 预算生产能力   k#\j\t-  
  B (82)burden 制造费用   ,=G]tnsv^  
  B (83)business center 经营中心   [\h?mlG?  
  B (84)business entity 营业个体   }f}?|&q  
  B (85)business unit 经营单位   y4IQ a.F  
 B (86)buy-out management 管理性购买产权   .Oc j|A6  
  B (87)by-product 副产品 f2M*]{N  
  C (88)called-up share capital 催缴股本   Dyo^O=0c  
  C (89)capacity 生产能力   N`?/kubD  
  C (90)capacity ratios 生产能力比率   w8UUeF  
  C (91)capital 资本   B@dCCKc%/  
  C (92)capital assets pricing model资本资产计价模式   ;&}z L.!jo  
  C (93)capital commitment 承诺资本   !m-`~3P#l,  
  C (94)capital employed 已运用的资本   P?|\Ig1Gk  
  C (95)capital expenditure 资本支出   <Ist^ h+o  
  C (96)capital expenditureauthorization 资本支出核准    -K8F$\W  
  C (97)capital expenditure control 资本支出控制   2T(+VeMQ=  
  C (98)capital expenditure proposal资本支出申请   UmGKj9u  
  C (99)capital funding planning 资本基金筹集计划   ir{ 4k  
  C (100)capital gain 资本收益   Hsv)] %p  
  C (101)capital investment appraisal资本投资评估   5cU:wc  
  C (102)capital maintenance 资本保全   $YY{|8@kjv  
  C (103)capital resource planning 资本资源计划   ?Y8hy|`  
  C (104)capital surplus 资本盈余   :X-S&S X0  
  C (105)capital turnover 资本周转率   iOb7g@=  
  C (106)card 记录卡   9c,/490Q  
  C (107)cash 现金   c[ 0`8s!  
  C (108)cash account 现金账户   (^g XO  
  C (109)cash book 现金账薄   BV7P_!vt  
  C (110)cash cow 金牛产品   QT%vrXzz  
  C (111)cash flow 现金流量   6H  U*,  
  C (112)cash discounted 现金贴现   TKGaGMx6@  
  C (113)cash flow budget 现金流量预算   >35w"a7S  
  C (114)cash flow statement 现金流量表   I''n1v?N  
  C (115)cash ledger 现金分类账   z9OpxW@Ou  
  C (116)cash limit 现金限额   eu_ZsseZ  
  C (117)CCA 现时成本会计   VEI ct{  
  C (118)center 中心   >D~8iuy]8.  
  C (119)changeover time 变更时间   F$'u`  
  C (120)chartered entity 特许经济个体   $>yfu=]?  
  C (121)cheque 支票   SVn@q|N  
  C (122)cheque register 支票登记薄   kb/BE J  
  C (123)coin analysis 零钱分类   > 3(,s^  
  C (124)classification 分类   $^?VyHXvY  
  C (125)clock card 工时卡   A9K$:mL<2  
  C (126)code 代码   z;<~j=lP  
  C (127)commitment accounting 承诺确认会计   #Y'b?&b  
  C (128)common cost 共同成本   =VZ_';b h  
  C (129)company limited byguarantee 有限担保责任公司   <?!'  
C (130)company limited shares 股份有限公司   q<z8P;oP^  
  C (131)competitive position 竞争能力状况    ^QJJ2jZ  
  C (132)concept 概念   >ZG$8y 'j  
  C (133)conglomerate 跨行业企业   0}`-vOLd-  
  C (134)consistency concept 一致性概念   EleJ$ `/  
  C (135)consolidated accounts 合并报表   Dg0rVV6c  
  C (136)consolidation accounting 合并会计   NqOX);'L0  
  C (137)consortium 财团   !yrh50tD  
  C (138)contingency plan 应急计划   4Nt4(3Kf  
  C (139)contingent liabilities 或有负债   ;sAGTq  
  C (140)continuous operation 连续生产   Dr%wab"yy  
  C (141)contra 抵消   ZOa|lB (,  
  C (142)contract cost 合同成本   {y6h(@I8\  
  C (143)contract costing 合同成本计算   .7b%7dQ<\  
  C (144)contribution 贡献毛益   h\3-8 m  
  C (145)contribution centre 贡献中心   R0tT4V+  
  C (146)contribution chart 贡献图   X _@|+d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GQ@mQ=i  
  C (148)contribution to salesration 贡献毛益对销售比率   .lP',hn  
  C (149)control 控制   H2 #o X  
  C (150)control account 控制帐户   F4z#u2~TC  
  C (151)control limits 控制限度   2/s42 FoG  
  C (152)controllability concept 可控制概念   $m*Gu:#xm&  
  C (153)controllable cost 可控制成本   e_KfnPY   
  C (154)conversion cost 加工成本   `\\s%}vZ*T  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *xsBFCR U  
  C (156)corporate appraisal 公司评估   "P(obk  
  C (157)corporate planning 公司计划   R"P-+T=7M  
  C (158)corporate social reporting 公司社会报告   C5TV}Bq\  
  C (159)corporation 股份公司   YMK ![ q-  
  C (160)cost 成本   u?dPCgs;h  
  C (161)cost account 成本帐户   wW)(mY?   
  C (162)cost accounting 成本会计   OM\1TD/-  
  C (163)cost accounting manual 成本手册   AL3iNkEa  
  C (164)cost accounts calendar 成本报表的日历时间   BYM6cp+S  
  C (165)cost adjustment 成本调整   L_vl%ii-  
  C (166)cost allocation 成本分配   h ka_Fo  
  C (167)cost apportionment 成本分摊   *DfOm`m  
  C (168)cost attribution 成本归属   vVa|E# [  
  C (169)cost audit 成本审计   3Zd,"/RH  
  C (170)cost behaviour 成本性态   u|Mx}  
  C (171)cost benefit analysis 成本效益分析   1eshuL  
  C (172)cost center 成本中心   (,QWK08  
  C (173)cost driver 成本动因
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