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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 Lc.7:r  
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  1.audit   审计 _WSJg1  
  2.attestation   鉴证 t /47lYN)  
  3.credibility   可信赖程度 )pvZM?  
  4.audit of financial statements 财务报表审计 s0`uSQ2X  
  5.agreed-upon procedures 执行商定程序 ):\ pD]e  
  6.high levels of assurance 高水平保证 a1}W2;W0]g  
  7.compilation 编制 +(P;4ZOmB  
  8.reliability 可靠性 Al` ;SWN  
  9.relevance 相关性 /vQ^>2X%  
  10.professional skepticism 职业谨慎 S9L 3/P]  
  11.objectivity 客观性 =-:o?&64  
  12. professional competence 专业胜任能力 v |i(peA#  
  13.Senior/CPA-in-charge 项目经理 OE[/sv  
  14.audit engagement letter 业务约定书 1/{:}9Z@  
  15.recurring audit 连续审计 ]>AW  
  16.the client 委托人 JZc5U}i  
  17.change CPA 更换注册会计 Y0b.utR&  
  18.the existing CPA 现任注册会计师 |FNP~5v  
  19.the successor CPA 后任注册会计师  t]vz+VQ  
  20.the preceding CPA前任注册会计师 /qp`xJ  
  21.issue the audit report 出具审计报告 $@U`zy"Y  
  22.expert 专家 $Z(zO;k.  
  23.the board of directors 董事会 \e=@h !p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 x/Ds` \  
  25.assess material misstatement risks评估重大错报风险 Z@h]dU5%a  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KcrF=cA  
  27.a general knowledge of —— 初步了解―――的情况 i$F)h<OU+  
  28.a more knowledge of—— 进一步了解的情况 97BL%_^k  
  29.the prior year‘s working papers 以前年度工作底稿 I#,,h4C  
  30.minutes of meeting 会议纪要 0qTa @y  
  31.business risks 经营风险 epwXv|aSZ  
  32.appropriateness 适当性 NT-du$! u  
  33.accounting estimate 会计估计 j[z\p~^  
  34.management representations 管理层声明  .58 AXg  
  35.going concern assumption 持续经营假设 Cr[#D$::`  
  36.audit plan 审计计划 Zkz:h7GUG-  
  37.significant audit areas 重点审计领域 i@p?.%K{  
  38.error 错误 #?-W.  
  39.fraud舞弊 /!E /9[V  
  40.modified or additional procedures 修改或追加审计程序 {66vdAu&h<  
  41.misappropriation of assets 侵占资产 MJD4#G  
  42.transactions without substance 虚假交易 ]xS< \{og  
  43.unusual pressures 异常压力 FIS-xpv$  
  44.the suspected noncompliance 涉嫌存在违法行为 wY=ky629  
  45.materialiy 重要性 F>}).qx  
  46.exceed the materiality level 超过重要性水平 rLVAI#ci=  
  47.approach the materiality level 接近重要性水平 $b8>SSz  
  48.an acceptably low level 可接受水平 4dy)g)wM  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JhD8.@} b~  
  50.misstatements or omissions 错报或漏报 Fdzd!r1 v  
  51.aggregate 总计 i|=XW6J%  
  52.subsequent events 期后事项 ZWr\v!4  
  53.adjust the financial statements 调整财务报表 2.x3^/  
  54.perform additional audit procedures 实施追加的审计程序 [&39Yv.k,7  
  55.audit risk 审计风险  q)%C|  
  56.detection risk 检查风险 a;lCr|*  
  57.inappropriate audit opinion 不适当的审计意见 Na`qAj}  
  58.material misstatement 重大的错报 ~{N|("nB  
  59.tolerable misstatement 可容忍错报 Ii K&v<(]  
  60.the acceptable level of detection risk 可接受的检查风险  10DS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 x:@e ID  
  62.simall business 小规模企业 g$: 2c7uL  
  63.accounting system 会计系统 c8yD-U/-  
  64.test of control 控制测试 6znm?s@~  
  65.walk-through test 穿行测试 PC3wzJ\\S  
  66.communication 沟通 ) wGC=,  
  67.flow chart 流程图 *Lufz-[1  
  68.reperformance of internal control 重新执行 rkzhN59;  
  69.audit evidence 审计证据 PffwNj/l  
  70.substantive procedures 实质性程序 GRs;-Jt  
  71.assertions 认定 0W>O,%z&P#  
  72.esistence 存在 "zv+|_ZAfd  
  73.occurrence 发生 ).&$pXj  
  74.completeness 完整性 5Ut0I]h|z  
  75.rights and obligations 权利和义务 H)4Rs~;{'g  
  76.valuation and allocation 计价和分摊 omY?`(=  
  77.cutoff 截止 HP gMVp'  
  78.accuracy 准确性 vWgh?h/ot  
  79.classification 分类 nbYaYL?&  
  80.inspection 检查 Y /w vn8~C  
  81.supervision of counting 监盘 R8?A%yxf  
  82.observation 观察 A#p@`|H#B  
  83.confirmation 函证 co*5NM^  
  84.computation 计算 9\"~G)  
  85.analytical procedures 分析程序 'fgDe  
  86.vouch 核对 ^yb_aCw  
  87.trace 追查 X~R qv5@-  
  88.audit sampling 审计抽样 "=RB #  
  89.error 误差 l@GpVdrv  
  90.expected error 预期误差 RJ-CWt [LG  
  91.population 总体 TS%cTh'ItH  
  92.sampling risk 抽样风险 M0]fh5O  
  93.non- sampling risk 非抽样风险 |, :(3Ml  
  94.sampling unit 抽样单位 sG}9l1  
  95.statistical sampling 统计抽样 Tq?W @DM*  
  96.tolerable error 可容忍误差 sS0psw1  
  97.the risk of under reliance 信赖不足风险 |l ~ADEg  
  98.the risk of over reliance 信赖过度风险 `SU;TN0  
  99.the risk of incorrect rejection 误拒风险 ?/u&U\P  
  100. the risk of incorrect acceptance 误受风险 ?W|POk}  
  101.working trial balance 试算平衡表 . X Y'l  
  102.index and cross-referencing 索引和交叉索引 f8n'9HOw>  
  103.cash receipt 现金收入 O}%=c\Pb  
  104.cash disbursement 现金支出 [F>zM  
  105.bank statement 银行对账单 FKzqJwT  
  106.bank reconciliation 银行存款余额调节表 g)"6|Z?D"  
  107.balance sheet date 资产负债表日 vdo[qk\C  
  108.net realizable value 可变现净值 ]:f1r8<3p  
  109.storeroom 仓库 2ru6 bIb;  
  110.sale invoice 销售发票 !cq4+0{O;&  
  111.price list 价目表 a@X'oV`(2b  
  112.positive confirmation request 积极式询证函 6s uc0  
  113.negative confirmation request 消极式询证函 ,iHt*SZ,*  
  114.purchase requisition 请购单 `W/6xm(X5;  
  115.receiving report 验收报告 '|+_~ZO*d  
  116.gross margin 毛利 'z\F-Ttq  
  117.manufacturing overhead 制造费用 Zdak))7  
  118.material requisition 领料单 *r_ .o;6  
  119.inventory-taking 存货盘点 %?g]{  
  120.bond certificate 债券 y3xP~]n  
  121.stock certificate 股票 1"k +K~:  
  122.audit report 审计报告 E8503  
  123.entity 被审计单位 ^a]i&o[c  
  124.addressee of the audit report 审计报告的收件人 Tu"yoF  
  125.unqualified opinion 无保留意见 Ky=&C8b<  
  126.qualified opinion 保留意见 _,'UP>Si  
  127.disclaimer of opinion 无法表示意见 81KtK[?b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   6$z UFIk  
  A (2)absorbed overhead 已吸收制造费用 d`xqs,0f  
  A (3)absorption costing 吸收成本计算 %1lLUgf3G/  
  A (4)account 账户,报表   o 1b#q/  
  A (5)accounting postulate 会计假设   E^qKkl  
  A (6)accounting series release 会计公告文件   hIw*dob  
  A (7)accounting valuation 会计计价   6-^+btl)#  
  A (8)account sale 承销清单 *zx;81X=  
  A (9)accountability concept 经营责任概念   :r6 bw  
  A (10)accountancy 会计职业   (kSk bwu  
  A (11)accountant 会计师   c]O4l2nCL  
  A (12)accounting 会计   (2{1m#o  
  A (13)agency cost 代理成本   1|`9Hp6  
  A (14)accounting bases 会计基础   duM>( y  
  A (15)accounting manual 会计手册   FkS{Z s  
  A (16)accounting period 会计期间   ePF9Vzq  
  A (17)accounting policies 会计方针   UOwj"#  
  A (18)accounting rate of return 会计报酬率   ;CC[>  
  A (19)accounting reference date 会计参照日   F |GWYw'%  
  A (20)accounting reference period 会计参照期间   =]"PSY7p  
  A (21)accrual concept 应计概念   4]g^aaQFd>  
  A (22)accrual expenses 应计费用   H<>x_}&  
  A (23)acid test ration 速动比率(酸性测试比率)   _7;#0B  
  A (24)acquisition 购置   p&q&Fr-   
  A (25)acquisition accounting 收购会计   ;<*VwXJR  
  A (26)activity based accounting 作业基础成本计算   U@*z#T#"m  
  A (27)adjusting events 调整事项   d9^h YS{  
  A (28)administrative expenses 行政管理费   j jwY{jV  
  A (29)advice note 发货通知   qzH97<M}T  
  A (30)amortization 摊销   R{WG>c  
  A (31)analytical review 分析性检查   %>s y`c  
  A (32)annual equivalent cost 年度等量成本法   T|=8 jt,  
  A (33)annual report and accounts 年度报告和报表   0 8U:{LL  
  A (34)appraisal cost 检验成本   1b't"i M  
  A (35)appropriation account 盈余分配账户   ]_ _M*  
  A (36)articles of association 公司章程细则   $DQMN  
  A (37)assets 资产   Xh{EItk~oO  
  A (38)assets cover 资产保障   V^Nc0r   
  A (39)asset value per share 每股资产价值    R` N-^x  
  A (40)associated company 联营公司   6dNo!$C^  
  A (41)attainable standard 可达标准   )S5Q5"j&=f  
4}0s^>R  
 A (42)attributable profit 可归属利润   >yaz  
  A (43)audit 审计   zi5;>Iv0}  
  A (44)audit report 审计报告   VMNihx0FJ  
  A (45)auditing standards 审计准则   7N:,F9V<  
  A (46)authorized share capital 额定股本   7y60-6r  
  A (47)available hours 可用小时   =A,i9Z&  
  A (48)avoidable costs 可避免成本 $}jSIn=~|t  
  B (49)back-to-back loan 易币贷款   oZIoY*7IrQ  
  B (50)backflush accounting 倒退成本计算   m*(8I=]q  
  B (51)bad debts 坏帐   VfQSfNsi  
  B (52)bad debts ratio 坏帐比率   p_}OtS;  
  B (53)bank charges 银行手续费   8'f:7KF  
  B (54)bank overdraft 银行透支   \_+d*hHF~  
  B (55)bank reconciliation 银行存款调节表   w+JDu_9+A]  
  B (56)bank statement 银行对账单   lT%o6qgT  
  B (57)bankruptcy 破产   F &uU ,);  
  B (58)basis of apportionment 分摊基础   zIlQqyOQ8  
  B (59)batch 批量   tewC *%3V  
  B (60)batch costing 分批成本计算   t<Og ?m}(  
  B (61)beta factor B(市场)风险因素   :*\JJ w  
  B (62)bill 账单   |i|>-|`!  
  B (63)bill of exchange 汇票   (llg!1  
  B (64)bill of landing 提单   J0{0B=d;  
  B (65)bill of materials 用料预计单   ,Z3.Le"  
  B (66)bill payable 应付票据   jPFA\$To  
  B (67)bill receivable 应收票据   HtXzMSGo7  
  B (68)bin card 存货记录卡   k6$.pCH6  
  B (69)bonus 红利   p^^<BjkQ  
  B (70)book-keeping 薄记   Xp%JPI {  
  B (71)Boston classification 波士顿分类   X)'uTf0  
  B (72)breakeven chart 保本图   d^,u"Z9P  
  B (73)breakeven point 保本点   T[c ;},  
  B (74)breaking-down time 复位时间   7q(RQQp  
  B (75)budget 预算   [t>}M6?R:  
  B (76)budget center 预算中心   \[Q,>{^  
  B (77)budget cost allowance 预算成本折让   L-q.Q  
  B (78)budget manual 预算手册   k3u3X~u  
  B (79)budget period 预算期间   LB-4/G$  
  B (80)budgetary control 预算控制   t.3b\RV[  
  B (81)budgeted capacity 预算生产能力   MvQ0"-ZQ  
  B (82)burden 制造费用   g_-Y- .M  
  B (83)business center 经营中心   Yz[^?M%(D  
  B (84)business entity 营业个体   P0|V1,)  
  B (85)business unit 经营单位   HD$W\P  
 B (86)buy-out management 管理性购买产权   A5z5e# ,u  
  B (87)by-product 副产品 P)Sw`^d  
  C (88)called-up share capital 催缴股本   CGPPo;RjK  
  C (89)capacity 生产能力   eAPGy-  
  C (90)capacity ratios 生产能力比率   '(~+ \  
  C (91)capital 资本   YQ;?N66  
  C (92)capital assets pricing model资本资产计价模式   J](AJkGzK  
  C (93)capital commitment 承诺资本   eR =P  
  C (94)capital employed 已运用的资本   }ob#LC,  
  C (95)capital expenditure 资本支出   <Knl6$B  
  C (96)capital expenditureauthorization 资本支出核准   lor jMS  
  C (97)capital expenditure control 资本支出控制   4OC ^IS  
  C (98)capital expenditure proposal资本支出申请   y&UcTE2;%(  
  C (99)capital funding planning 资本基金筹集计划   Q.@9"&)t  
  C (100)capital gain 资本收益   +Y6=;*j$  
  C (101)capital investment appraisal资本投资评估   TU^UR}=lP  
  C (102)capital maintenance 资本保全   A-qdTJP  
  C (103)capital resource planning 资本资源计划   0]fzjiaGt  
  C (104)capital surplus 资本盈余   Il,2^54q  
  C (105)capital turnover 资本周转率   r 1nl!  
  C (106)card 记录卡   +q6/'ErN]m  
  C (107)cash 现金   KHI-m9(  
  C (108)cash account 现金账户   r_F\]68  
  C (109)cash book 现金账薄   1@egAo)  
  C (110)cash cow 金牛产品   (~#{{Ja  
  C (111)cash flow 现金流量   4Un(}P'   
  C (112)cash discounted 现金贴现   I& DEF*  
  C (113)cash flow budget 现金流量预算   ]-&A )M6  
  C (114)cash flow statement 现金流量表   RNiFLD%5  
  C (115)cash ledger 现金分类账    $TGE  
  C (116)cash limit 现金限额   `$Z:j;F  
  C (117)CCA 现时成本会计   Se {}OG)  
  C (118)center 中心   i]N jn k  
  C (119)changeover time 变更时间   Y({&} \o  
  C (120)chartered entity 特许经济个体   s#hIzt  
  C (121)cheque 支票   p D-k<8|  
  C (122)cheque register 支票登记薄   j  Jt"=  
  C (123)coin analysis 零钱分类   3MH9%*w'0  
  C (124)classification 分类   EyO=M~nsS  
  C (125)clock card 工时卡   5<^ $9('  
  C (126)code 代码   ~=67#&(R  
  C (127)commitment accounting 承诺确认会计    ltK\ )L  
  C (128)common cost 共同成本   H Rn Q*  
  C (129)company limited byguarantee 有限担保责任公司   K&3,J7&&  
C (130)company limited shares 股份有限公司   OX-t#R`  
  C (131)competitive position 竞争能力状况   _)XQb1]  
  C (132)concept 概念   `tw[{Wb  
  C (133)conglomerate 跨行业企业   C-u'Me)H  
  C (134)consistency concept 一致性概念   6V-u<FJ  
  C (135)consolidated accounts 合并报表   mSdByT+dG  
  C (136)consolidation accounting 合并会计   % Ya%R@b}  
  C (137)consortium 财团   qQ6rF nA  
  C (138)contingency plan 应急计划   4z%::?  
  C (139)contingent liabilities 或有负债   \MI2^J N  
  C (140)continuous operation 连续生产   3Xcjr2]~  
  C (141)contra 抵消   D`d*bNR  
  C (142)contract cost 合同成本   & 6 wD  
  C (143)contract costing 合同成本计算   w`KqB(36  
  C (144)contribution 贡献毛益   rZ'&'#Q  
  C (145)contribution centre 贡献中心   Sqn|   
  C (146)contribution chart 贡献图   'o}v{f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [ ICFPY6  
  C (148)contribution to salesration 贡献毛益对销售比率   QP>tu1B|  
  C (149)control 控制   {G.W?  
  C (150)control account 控制帐户   E.LD1Pm0  
  C (151)control limits 控制限度   KTtB!4by  
  C (152)controllability concept 可控制概念   Bm"-X:='  
  C (153)controllable cost 可控制成本   3EkCM_]  
  C (154)conversion cost 加工成本   e%[0 NVo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /]pJ(FFC  
  C (156)corporate appraisal 公司评估   w2X0.2)P2  
  C (157)corporate planning 公司计划   7XzhKA6  
  C (158)corporate social reporting 公司社会报告   O"^3,-  
  C (159)corporation 股份公司   HKp|I%b]J  
  C (160)cost 成本   `)y<X#[8  
  C (161)cost account 成本帐户   # RoJD:9  
  C (162)cost accounting 成本会计   $/p0DY  
  C (163)cost accounting manual 成本手册   !WS Y75  
  C (164)cost accounts calendar 成本报表的日历时间   L h@0|k  
  C (165)cost adjustment 成本调整   ;*u"hIl1/  
  C (166)cost allocation 成本分配   76::X:76  
  C (167)cost apportionment 成本分摊   amTeT o]Tg  
  C (168)cost attribution 成本归属   c V$an  
  C (169)cost audit 成本审计   (fA>@5n  
  C (170)cost behaviour 成本性态   #)r^ZA&E  
  C (171)cost benefit analysis 成本效益分析   S4 j5-  
  C (172)cost center 成本中心   DplS\}='s  
  C (173)cost driver 成本动因
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