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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 $ LS$:%i4  
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  1.audit   审计 GzJ("RE0)v  
  2.attestation   鉴证 ~S\Ee 2e>  
  3.credibility   可信赖程度 l'_P]@*  
  4.audit of financial statements 财务报表审计 =Ws-s f]  
  5.agreed-upon procedures 执行商定程序 HzW`j"\  
  6.high levels of assurance 高水平保证 S 1%/ee3  
  7.compilation 编制 Ol}^'7H  
  8.reliability 可靠性 uP'x{Pr)  
  9.relevance 相关性 l7{Xy_66  
  10.professional skepticism 职业谨慎 )czuJ5  
  11.objectivity 客观性 1>JUI5 {  
  12. professional competence 专业胜任能力 LK "47  
  13.Senior/CPA-in-charge 项目经理 Ab]`*h\U  
  14.audit engagement letter 业务约定书 a0vg%Z@!  
  15.recurring audit 连续审计 &x}a  
  16.the client 委托人 U!GG8;4  
  17.change CPA 更换注册会计 ]F,mj-?4x  
  18.the existing CPA 现任注册会计师 JN{.-k4Ha  
  19.the successor CPA 后任注册会计师 1:3I G=  
  20.the preceding CPA前任注册会计师 MX=mGfoa  
  21.issue the audit report 出具审计报告 |@J:A!  
  22.expert 专家 a88(,:t  
  23.the board of directors 董事会 Us4ijR d  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2#sJ`pdQ  
  25.assess material misstatement risks评估重大错报风险 +Om(&\c(6  
  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 '.n0[2>  
  27.a general knowledge of —— 初步了解―――的情况 _uvRC+~R  
  28.a more knowledge of—— 进一步了解的情况 QEl:>HG  
  29.the prior year‘s working papers 以前年度工作底稿 dS7?[[pg9  
  30.minutes of meeting 会议纪要 xt! DS0|*Y  
  31.business risks 经营风险 *vx!twu1o  
  32.appropriateness 适当性 %U quF  
  33.accounting estimate 会计估计 mL!)(B b  
  34.management representations 管理层声明 'USol<  
  35.going concern assumption 持续经营假设 Up61Xn  
  36.audit plan 审计计划 3y}0J  @  
  37.significant audit areas 重点审计领域 &N{XLg>  
  38.error 错误 L-7?:  
  39.fraud舞弊 =.@{ uu;  
  40.modified or additional procedures 修改或追加审计程序 Kh)SgJ3B@  
  41.misappropriation of assets 侵占资产 MuzlUW]  
  42.transactions without substance 虚假交易 gNon*\a,-B  
  43.unusual pressures 异常压力 ,_K /e  
  44.the suspected noncompliance 涉嫌存在违法行为 kPN:m ow  
  45.materialiy 重要性 3JB?G>\!  
  46.exceed the materiality level 超过重要性水平 [25[c><:w"  
  47.approach the materiality level 接近重要性水平 sN6R0YW  
  48.an acceptably low level 可接受水平 j@jaFsX |  
  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 9v=fE2`-  
  50.misstatements or omissions 错报或漏报 :iWW2fY  
  51.aggregate 总计 JXG%Cx!2}  
  52.subsequent events 期后事项 nLn3kMl4  
  53.adjust the financial statements 调整财务报表 _f9XY  
  54.perform additional audit procedures 实施追加的审计程序 OT6uAm+\7_  
  55.audit risk 审计风险 ,KXS6:1%5Y  
  56.detection risk 检查风险 VdrqbZ   
  57.inappropriate audit opinion 不适当的审计意见 d!+8  
  58.material misstatement 重大的错报 ^Ge3"^x1  
  59.tolerable misstatement 可容忍错报 {rQ SB;3  
  60.the acceptable level of detection risk 可接受的检查风险 Lh0qB)>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y be: u  
  62.simall business 小规模企业 w8!S;~xKI  
  63.accounting system 会计系统 J{W<6AK\S  
  64.test of control 控制测试 Pr |u_^  
  65.walk-through test 穿行测试 -;/;d z;  
  66.communication 沟通 sW'SR  
  67.flow chart 流程图 -YF]k}|  
  68.reperformance of internal control 重新执行 [LDV*79Z  
  69.audit evidence 审计证据 ZT*RD2,  
  70.substantive procedures 实质性程序 q;&\77i$  
  71.assertions 认定 ~YQC!x  
  72.esistence 存在 5)g6yV'  
  73.occurrence 发生 -+^E5  
  74.completeness 完整性 q*`1<9{H  
  75.rights and obligations 权利和义务 (;RmfE'PX  
  76.valuation and allocation 计价和分摊 !j'9>G{T  
  77.cutoff 截止 W_ w^"'  
  78.accuracy 准确性 ?`wO \>y  
  79.classification 分类 zGtWyXP  
  80.inspection 检查 FsZW,  
  81.supervision of counting 监盘 _wMc7`6F  
  82.observation 观察 n< npJ*  
  83.confirmation 函证 J$' Q3k  
  84.computation 计算 T$ <l<.Qd  
  85.analytical procedures 分析程序 \k?Fu=@  
  86.vouch 核对 Q\WH2CK  
  87.trace 追查 nE$8-*BZ_  
  88.audit sampling 审计抽样 ^FaBaDcnl  
  89.error 误差 drr W?U  
  90.expected error 预期误差 ZCdlTdY   
  91.population 总体 TvV_Tz4e  
  92.sampling risk 抽样风险 T(Q(7  
  93.non- sampling risk 非抽样风险 O=2"t%Gc  
  94.sampling unit 抽样单位 *G'R+_tdE  
  95.statistical sampling 统计抽样 $ {Y? jJ  
  96.tolerable error 可容忍误差 JHF <vyt5<  
  97.the risk of under reliance 信赖不足风险 z[zURj-*]  
  98.the risk of over reliance 信赖过度风险 {bQi z  
  99.the risk of incorrect rejection 误拒风险 rCOH*m&  
  100. the risk of incorrect acceptance 误受风险 r]GG9si  
  101.working trial balance 试算平衡表 rA<>k/a  
  102.index and cross-referencing 索引和交叉索引 j2@19YXe@  
  103.cash receipt 现金收入 O[9>^y\,  
  104.cash disbursement 现金支出 F+%6?2 J  
  105.bank statement 银行对账单 HF(pC7/a:  
  106.bank reconciliation 银行存款余额调节表 %}T' 3  
  107.balance sheet date 资产负债表日 2n/cq K   
  108.net realizable value 可变现净值 \^l273  
  109.storeroom 仓库 $K_G|Wyi  
  110.sale invoice 销售发票 nT(Lh/  
  111.price list 价目表 *@2+$fgz  
  112.positive confirmation request 积极式询证函 X\\c=[#8-  
  113.negative confirmation request 消极式询证函 wr ORyj  
  114.purchase requisition 请购单 yeI((2L@E2  
  115.receiving report 验收报告 fdU`+[_  
  116.gross margin 毛利 E=G"_ ^hCE  
  117.manufacturing overhead 制造费用 @-^jbmu^ P  
  118.material requisition 领料单 %E1_)^ ^  
  119.inventory-taking 存货盘点 H1!u1k1nl  
  120.bond certificate 债券 W3AtO  
  121.stock certificate 股票 _9y  
  122.audit report 审计报告 w6b\l1Z  
  123.entity 被审计单位 e}F1ZJz  
  124.addressee of the audit report 审计报告的收件人 w$E8R[J~P  
  125.unqualified opinion 无保留意见 <B+xE?v4  
  126.qualified opinion 保留意见 uA`EJ )d  
  127.disclaimer of opinion 无法表示意见 "pa}']7#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o@o0V  
  A (2)absorbed overhead 已吸收制造费用 (z8^^j[  
  A (3)absorption costing 吸收成本计算 =Gl6~lJ{_  
  A (4)account 账户,报表   0uw3[,I   
  A (5)accounting postulate 会计假设   Mg7nv\6  
  A (6)accounting series release 会计公告文件   u]<7}R@s  
  A (7)accounting valuation 会计计价   @<^_ _."  
  A (8)account sale 承销清单 at N%csA0  
  A (9)accountability concept 经营责任概念   #b^x!lR  
  A (10)accountancy 会计职业   ,PmQ}1kGW  
  A (11)accountant 会计师   MQ~OG9.  
  A (12)accounting 会计   1Tb'f^M$  
  A (13)agency cost 代理成本   ap 5D6y+  
  A (14)accounting bases 会计基础   )MV`(/BC*  
  A (15)accounting manual 会计手册   !)!<. x  
  A (16)accounting period 会计期间   [ X7LV  
  A (17)accounting policies 会计方针   { \r1A  
  A (18)accounting rate of return 会计报酬率   @bkZ< Gq  
  A (19)accounting reference date 会计参照日   W*S !}ZT`  
  A (20)accounting reference period 会计参照期间   ])v,zp"u  
  A (21)accrual concept 应计概念   5.]eF$x2  
  A (22)accrual expenses 应计费用   Kuj*U'ed7t  
  A (23)acid test ration 速动比率(酸性测试比率)   |z]O@@j$  
  A (24)acquisition 购置   tf:4}6P1  
  A (25)acquisition accounting 收购会计   U]8 @  
  A (26)activity based accounting 作业基础成本计算   ~|FKl%  
  A (27)adjusting events 调整事项   bwr}Ge  
  A (28)administrative expenses 行政管理费   *8WcRx  
  A (29)advice note 发货通知   (toN? ?r  
  A (30)amortization 摊销   TgDx3U[  
  A (31)analytical review 分析性检查   l^LYSZg'R8  
  A (32)annual equivalent cost 年度等量成本法   1@i 8ASL  
  A (33)annual report and accounts 年度报告和报表   #]g9O?0$  
  A (34)appraisal cost 检验成本   PkqOBU*|=  
  A (35)appropriation account 盈余分配账户   {}Q A#:V  
  A (36)articles of association 公司章程细则    q#=}T~4j  
  A (37)assets 资产   #iZ%CY\  
  A (38)assets cover 资产保障   Q?1' JF!G  
  A (39)asset value per share 每股资产价值   [~%\:of70n  
  A (40)associated company 联营公司   {j0c)SETN  
  A (41)attainable standard 可达标准   `1 tD&te0  
/d1 B-I  
 A (42)attributable profit 可归属利润   !BQ:R(w  
  A (43)audit 审计   P S$6`6G  
  A (44)audit report 审计报告   +!'rw D  
  A (45)auditing standards 审计准则   &*w)/W  
  A (46)authorized share capital 额定股本   g_T[m*  
  A (47)available hours 可用小时   hYj!*P)uV  
  A (48)avoidable costs 可避免成本 UNc[h&@_  
  B (49)back-to-back loan 易币贷款   N~Kl{" >`  
  B (50)backflush accounting 倒退成本计算   t9Sog~:'  
  B (51)bad debts 坏帐   z }t{bm  
  B (52)bad debts ratio 坏帐比率   D:r+3w:l]  
  B (53)bank charges 银行手续费   qYwEPGa\  
  B (54)bank overdraft 银行透支   K~U5jp c  
  B (55)bank reconciliation 银行存款调节表   xe=/T# %  
  B (56)bank statement 银行对账单   [r)Hm/_=|U  
  B (57)bankruptcy 破产   XSw!_d  
  B (58)basis of apportionment 分摊基础   V~9s+>  
  B (59)batch 批量   C2Pw;iK_t  
  B (60)batch costing 分批成本计算   _Di";fe?  
  B (61)beta factor B(市场)风险因素   52zD!(   
  B (62)bill 账单   t+2!"Jr  
  B (63)bill of exchange 汇票   R cz;| h8  
  B (64)bill of landing 提单   (,i&pgVZ  
  B (65)bill of materials 用料预计单   EWr8=@iU  
  B (66)bill payable 应付票据   oX;D|8 f  
  B (67)bill receivable 应收票据   &:}{?vU  
  B (68)bin card 存货记录卡   S<-e/`p=H  
  B (69)bonus 红利   ipIexv1/S  
  B (70)book-keeping 薄记   K<_bG<tm_  
  B (71)Boston classification 波士顿分类   A-8[8J  
  B (72)breakeven chart 保本图   b/yXE)3 X  
  B (73)breakeven point 保本点   C5 W} o:jE  
  B (74)breaking-down time 复位时间   )-RI  
  B (75)budget 预算   WZ3GI l  
  B (76)budget center 预算中心   {cYS0%Go  
  B (77)budget cost allowance 预算成本折让   /c>@^  
  B (78)budget manual 预算手册   S(c&XJR  
  B (79)budget period 预算期间   E\X:VQ9  
  B (80)budgetary control 预算控制   G<8d=}  
  B (81)budgeted capacity 预算生产能力   ]<zjD%Ez  
  B (82)burden 制造费用   #cZ<[K q6  
  B (83)business center 经营中心   +ROwk  
  B (84)business entity 营业个体   LzS)WjEN  
  B (85)business unit 经营单位   2<  "-  
 B (86)buy-out management 管理性购买产权   Q`ALyp,9b  
  B (87)by-product 副产品 xv+47.?N  
  C (88)called-up share capital 催缴股本   E&wz0d;gf  
  C (89)capacity 生产能力   $z"1&y)  
  C (90)capacity ratios 生产能力比率    MoFAQe  
  C (91)capital 资本   Y[8GoqE|  
  C (92)capital assets pricing model资本资产计价模式   6UXDIg=  
  C (93)capital commitment 承诺资本   JxV 0y  
  C (94)capital employed 已运用的资本   BbV@ziL  
  C (95)capital expenditure 资本支出   c^?+"7oO0  
  C (96)capital expenditureauthorization 资本支出核准   A:?|\ r  
  C (97)capital expenditure control 资本支出控制   XEB1%. p  
  C (98)capital expenditure proposal资本支出申请   x9U(,x6r  
  C (99)capital funding planning 资本基金筹集计划   UP})j.z  
  C (100)capital gain 资本收益   \d,wcL  
  C (101)capital investment appraisal资本投资评估   y>5??q  
  C (102)capital maintenance 资本保全   ^`MGlI}   
  C (103)capital resource planning 资本资源计划   9CxFj)#5F  
  C (104)capital surplus 资本盈余   |P>Yf 0  
  C (105)capital turnover 资本周转率   ?KK u1~a_  
  C (106)card 记录卡   RTJ\|#w  
  C (107)cash 现金   TrEo5 H;  
  C (108)cash account 现金账户   FVgE^_  
  C (109)cash book 现金账薄   -!C9x?gNY  
  C (110)cash cow 金牛产品   k v>rv37u  
  C (111)cash flow 现金流量   J$/'nL<{^  
  C (112)cash discounted 现金贴现   #ox &=MY  
  C (113)cash flow budget 现金流量预算   n;F/}:c_a  
  C (114)cash flow statement 现金流量表   0?{Y6:d+  
  C (115)cash ledger 现金分类账   LO&/U4:  
  C (116)cash limit 现金限额   $1F$3"k  
  C (117)CCA 现时成本会计   lO>9Q]S<  
  C (118)center 中心   [ 1$p}x  
  C (119)changeover time 变更时间   j$5S_]2  
  C (120)chartered entity 特许经济个体   qpCNvhi  
  C (121)cheque 支票   JJ+A+sfdk  
  C (122)cheque register 支票登记薄   )qL UHE=  
  C (123)coin analysis 零钱分类   hbOyrjan x  
  C (124)classification 分类   lQ]8PR t8  
  C (125)clock card 工时卡   I\,m6 =q  
  C (126)code 代码   GlPd)m`  
  C (127)commitment accounting 承诺确认会计   hYI0S7{G  
  C (128)common cost 共同成本   RM(MCle}  
  C (129)company limited byguarantee 有限担保责任公司   3R=R k  
C (130)company limited shares 股份有限公司   TJhzyJ"t  
  C (131)competitive position 竞争能力状况   n$03##pf  
  C (132)concept 概念   BS@x&DB  
  C (133)conglomerate 跨行业企业   icw (y(W  
  C (134)consistency concept 一致性概念   ;L{#TC(]J]  
  C (135)consolidated accounts 合并报表   !go$J]T  
  C (136)consolidation accounting 合并会计   @N%/v*  
  C (137)consortium 财团   FB\lUO)U\c  
  C (138)contingency plan 应急计划   K4[X P]\jr  
  C (139)contingent liabilities 或有负债   yt@;yd:OEk  
  C (140)continuous operation 连续生产   _^(}6o  
  C (141)contra 抵消   =rB=! ;  
  C (142)contract cost 合同成本   f-BEfC,}'  
  C (143)contract costing 合同成本计算   @|i f^  
  C (144)contribution 贡献毛益   I/&uiC{l@  
  C (145)contribution centre 贡献中心   4L`<xX;:{  
  C (146)contribution chart 贡献图   'ZUB:R@[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fEMz%CwH  
  C (148)contribution to salesration 贡献毛益对销售比率   4uV,$/  
  C (149)control 控制   E;>Bc Pt5  
  C (150)control account 控制帐户   O5lP92],  
  C (151)control limits 控制限度   2`ED?F68gH  
  C (152)controllability concept 可控制概念   0)^$9 Z  
  C (153)controllable cost 可控制成本   "8%z,lHw  
  C (154)conversion cost 加工成本   9wB}EDZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S Y7'S#  
  C (156)corporate appraisal 公司评估   ?L'4*S]  
  C (157)corporate planning 公司计划   IcDAl ~uG  
  C (158)corporate social reporting 公司社会报告   }iZ>Gm '5  
  C (159)corporation 股份公司   (0c L! N;;  
  C (160)cost 成本   ~ZN]2}  
  C (161)cost account 成本帐户   @S>$y5if  
  C (162)cost accounting 成本会计   "4,Zox{^  
  C (163)cost accounting manual 成本手册   [D v6z t>  
  C (164)cost accounts calendar 成本报表的日历时间   VY#:IE:T  
  C (165)cost adjustment 成本调整   |rhCQ"H  
  C (166)cost allocation 成本分配   M*xt9'Yd  
  C (167)cost apportionment 成本分摊   t]QGyW A]  
  C (168)cost attribution 成本归属   K5ywO8_6`  
  C (169)cost audit 成本审计   j&qJK,~  
  C (170)cost behaviour 成本性态   Vjc*D]  
  C (171)cost benefit analysis 成本效益分析   D{J+}*y  
  C (172)cost center 成本中心   u]Eyb),Gy  
  C (173)cost driver 成本动因
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