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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 f R2,NKM@  
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  1.audit   审计 !HXsxNe  
  2.attestation   鉴证 mkBQ TQGT  
  3.credibility   可信赖程度 m<MN. R7  
  4.audit of financial statements 财务报表审计 EW)r/Av:,  
  5.agreed-upon procedures 执行商定程序 Xh~oDnP  
  6.high levels of assurance 高水平保证 F?y C=  
  7.compilation 编制 FY+@fy  
  8.reliability 可靠性 5':j=KQE_  
  9.relevance 相关性 mII8jyg*c  
  10.professional skepticism 职业谨慎 hSh^A5 /  
  11.objectivity 客观性 $'a]l R  
  12. professional competence 专业胜任能力 3] U/^f3  
  13.Senior/CPA-in-charge 项目经理 GapH^trm  
  14.audit engagement letter 业务约定书 `\BBdQ#bH  
  15.recurring audit 连续审计 bX%4[BKP  
  16.the client 委托人 sJg3WN  
  17.change CPA 更换注册会计 IeIv k55  
  18.the existing CPA 现任注册会计师 hGUQdTNP  
  19.the successor CPA 后任注册会计师 O=1 #KNS  
  20.the preceding CPA前任注册会计师 G%%F6)W  
  21.issue the audit report 出具审计报告 6H|T )  
  22.expert 专家 $7Lcn9 ?G  
  23.the board of directors 董事会 xkaed  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .e S* F  
  25.assess material misstatement risks评估重大错报风险 {N-*eV9#  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~;wR}s<}(  
  27.a general knowledge of —— 初步了解―――的情况 7 :u+-U  
  28.a more knowledge of—— 进一步了解的情况 Tl^)O^/  
  29.the prior year‘s working papers 以前年度工作底稿 Zk gj_  
  30.minutes of meeting 会议纪要 <2+FE/3L  
  31.business risks 经营风险 V5I xZn%  
  32.appropriateness 适当性 D6FG$SV  
  33.accounting estimate 会计估计 WMoRosL74  
  34.management representations 管理层声明 <|a9r: [  
  35.going concern assumption 持续经营假设 `zcpaE.@  
  36.audit plan 审计计划 mj2sbRiSR=  
  37.significant audit areas 重点审计领域 mx^rw*'JGC  
  38.error 错误 Q VN @B[9  
  39.fraud舞弊 &G+ :t)|S  
  40.modified or additional procedures 修改或追加审计程序 <,nd]a  
  41.misappropriation of assets 侵占资产 _1\H{x  
  42.transactions without substance 虚假交易 OadGwa\:s  
  43.unusual pressures 异常压力 C2 !F   
  44.the suspected noncompliance 涉嫌存在违法行为 V4%7Xj  
  45.materialiy 重要性 Tr HUM4  
  46.exceed the materiality level 超过重要性水平 K5d>{c  
  47.approach the materiality level 接近重要性水平 Vao3 &#D8  
  48.an acceptably low level 可接受水平 Bq \WG= Fd  
  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 ]G=^7O]`C!  
  50.misstatements or omissions 错报或漏报 4wwRNu*  
  51.aggregate 总计 Sj4@pMh4  
  52.subsequent events 期后事项 & =vi]z:[  
  53.adjust the financial statements 调整财务报表 &)Iue<&2  
  54.perform additional audit procedures 实施追加的审计程序 E>}3MfL  
  55.audit risk 审计风险 js=w!q0)9  
  56.detection risk 检查风险 SjU0X b)[  
  57.inappropriate audit opinion 不适当的审计意见 of.=n  
  58.material misstatement 重大的错报 *wz62p  
  59.tolerable misstatement 可容忍错报 wQ9fPOm  
  60.the acceptable level of detection risk 可接受的检查风险 [i N}W5 m  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Cx`?}A\%  
  62.simall business 小规模企业 9KZLlEk5O  
  63.accounting system 会计系统 2` h  
  64.test of control 控制测试 HBgt!D0MZ  
  65.walk-through test 穿行测试 J,wpY$93  
  66.communication 沟通 If.hA}  
  67.flow chart 流程图 :WN*wd  
  68.reperformance of internal control 重新执行 =)XC"kU p  
  69.audit evidence 审计证据 2ISnWzq;  
  70.substantive procedures 实质性程序 j}DG  +M  
  71.assertions 认定 ).>O6A4:C  
  72.esistence 存在 J.npv1F  
  73.occurrence 发生 QPwUW  
  74.completeness 完整性 <UO'&?G  
  75.rights and obligations 权利和义务 E. rfS$<1  
  76.valuation and allocation 计价和分摊 KZTT2KsYl  
  77.cutoff 截止 >PiEu->P,  
  78.accuracy 准确性 PF/eQZ*4  
  79.classification 分类 kA <58 ,!  
  80.inspection 检查 A! !W\Jt  
  81.supervision of counting 监盘 rc]`PV  
  82.observation 观察 u+vUv~4A6  
  83.confirmation 函证 mmgIV&P  
  84.computation 计算 XhJbBVS|  
  85.analytical procedures 分析程序 d+Jj4OnP  
  86.vouch 核对 IH '&W  
  87.trace 追查 o8ADAU"  
  88.audit sampling 审计抽样 } Z}4_/E  
  89.error 误差 rQPV@J]:  
  90.expected error 预期误差 2=xjgK  
  91.population 总体 wloQk(T<W  
  92.sampling risk 抽样风险 *H,vqs\}y  
  93.non- sampling risk 非抽样风险 *4F6U  
  94.sampling unit 抽样单位 iOzY8M+N(  
  95.statistical sampling 统计抽样 ;?0k>  
  96.tolerable error 可容忍误差 IHtNaN )  
  97.the risk of under reliance 信赖不足风险 {kgV3 [%>  
  98.the risk of over reliance 信赖过度风险 F2RU7o'f.  
  99.the risk of incorrect rejection 误拒风险 r%~/y  
  100. the risk of incorrect acceptance 误受风险 } ^67HtNQ  
  101.working trial balance 试算平衡表 &'-ze,k}  
  102.index and cross-referencing 索引和交叉索引 Kr'5iFK7  
  103.cash receipt 现金收入 o72G oUfs  
  104.cash disbursement 现金支出 jO# 5ZhG  
  105.bank statement 银行对账单 Qyoly"b@  
  106.bank reconciliation 银行存款余额调节表 %JC-%TRWK  
  107.balance sheet date 资产负债表日 StJ&YYdD  
  108.net realizable value 可变现净值 %-eags~sUC  
  109.storeroom 仓库 Fm3B8Int  
  110.sale invoice 销售发票 H$i4OQ2  
  111.price list 价目表 ?4,e?S6,[  
  112.positive confirmation request 积极式询证函 N v,Yikf  
  113.negative confirmation request 消极式询证函 \d#|n u  
  114.purchase requisition 请购单 k&PxhDf  
  115.receiving report 验收报告 L<**J\=7M  
  116.gross margin 毛利 z tLP {q#  
  117.manufacturing overhead 制造费用 ~4fjFo&_\  
  118.material requisition 领料单 `Al( AT(p  
  119.inventory-taking 存货盘点 0R%R2p'wG  
  120.bond certificate 债券 &k4)&LQJ  
  121.stock certificate 股票 R4Vi*H  
  122.audit report 审计报告 H jm  
  123.entity 被审计单位 yH0BNz8V  
  124.addressee of the audit report 审计报告的收件人 5&\%  
  125.unqualified opinion 无保留意见 xi2!__  
  126.qualified opinion 保留意见 jKI0d+U  
  127.disclaimer of opinion 无法表示意见 Z;bg;@r|  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b xT|  
  A (2)absorbed overhead 已吸收制造费用 >Hq)1o  
  A (3)absorption costing 吸收成本计算 N>S_Vgk}  
  A (4)account 账户,报表   Z;6v`;[  
  A (5)accounting postulate 会计假设   uIkB&  
  A (6)accounting series release 会计公告文件   VnB"0 "%w  
  A (7)accounting valuation 会计计价   `}YCUm[SI  
  A (8)account sale 承销清单 e-dpk^-  
  A (9)accountability concept 经营责任概念   5P'<X p  
  A (10)accountancy 会计职业   @3hA\3ot^  
  A (11)accountant 会计师   ' ?3e1  
  A (12)accounting 会计   7LM?<lp]  
  A (13)agency cost 代理成本   -_@3!X1~i+  
  A (14)accounting bases 会计基础   i+)9ItZr  
  A (15)accounting manual 会计手册   hqA6%Y^k  
  A (16)accounting period 会计期间   kCWaji_x%  
  A (17)accounting policies 会计方针   {uQp $`  
  A (18)accounting rate of return 会计报酬率   `czL$tN<P  
  A (19)accounting reference date 会计参照日   n:-:LSa+3  
  A (20)accounting reference period 会计参照期间   I'M,p<B  
  A (21)accrual concept 应计概念   G G]4g)O5  
  A (22)accrual expenses 应计费用   8R;)WlLu=  
  A (23)acid test ration 速动比率(酸性测试比率)   U&uop$/Cq  
  A (24)acquisition 购置   M7|k"iz v  
  A (25)acquisition accounting 收购会计   o+o'!)  
  A (26)activity based accounting 作业基础成本计算   _%` )cOr   
  A (27)adjusting events 调整事项   H]7MNY  
  A (28)administrative expenses 行政管理费   u!FX 0Ip  
  A (29)advice note 发货通知   2` XG"[@  
  A (30)amortization 摊销   gn>qd6P  
  A (31)analytical review 分析性检查   J_]B,' 6  
  A (32)annual equivalent cost 年度等量成本法   2cy: l03  
  A (33)annual report and accounts 年度报告和报表   mlsM;A d2  
  A (34)appraisal cost 检验成本   |]tIE{d  
  A (35)appropriation account 盈余分配账户   Gf(|?" H  
  A (36)articles of association 公司章程细则   p<w2e  
  A (37)assets 资产   xWv@PqXD  
  A (38)assets cover 资产保障   dvWQ?1l_  
  A (39)asset value per share 每股资产价值   \zA G#{  
  A (40)associated company 联营公司   0:Ow $  
  A (41)attainable standard 可达标准   =BN_Kvza^6  
bT^6AtsJ  
 A (42)attributable profit 可归属利润   @ j/UDM  
  A (43)audit 审计   Cy'0O>v5  
  A (44)audit report 审计报告   WJp9io[GM  
  A (45)auditing standards 审计准则   |;XkU`G  
  A (46)authorized share capital 额定股本   dWhki|c  
  A (47)available hours 可用小时   .Du-~N4\  
  A (48)avoidable costs 可避免成本 3dlL?+Y#  
  B (49)back-to-back loan 易币贷款   Q Q3a&  
  B (50)backflush accounting 倒退成本计算   aNX M~;5~  
  B (51)bad debts 坏帐   2 1b  
  B (52)bad debts ratio 坏帐比率   x]~{#pH@<  
  B (53)bank charges 银行手续费   r &<sSE;5  
  B (54)bank overdraft 银行透支   t u )kWDk  
  B (55)bank reconciliation 银行存款调节表   S${n:e0\  
  B (56)bank statement 银行对账单   z JhG`iWFw  
  B (57)bankruptcy 破产   s<f<:BC  
  B (58)basis of apportionment 分摊基础   R4 8w\?L  
  B (59)batch 批量   cO]_5@#f'8  
  B (60)batch costing 分批成本计算   r5h+_&v,M  
  B (61)beta factor B(市场)风险因素   `Ap<xT0H  
  B (62)bill 账单   YueYa#7z  
  B (63)bill of exchange 汇票   S?ypka"L  
  B (64)bill of landing 提单   oa4{s&db-  
  B (65)bill of materials 用料预计单   z}> q/!q  
  B (66)bill payable 应付票据   =Oo=&vA.oc  
  B (67)bill receivable 应收票据   6FYO5=R  
  B (68)bin card 存货记录卡   ?<YQ %qaW7  
  B (69)bonus 红利   `Bw>0%.  
  B (70)book-keeping 薄记   8zDLX,M-  
  B (71)Boston classification 波士顿分类   `eD70h`XK  
  B (72)breakeven chart 保本图   ,4O|{Iu#n  
  B (73)breakeven point 保本点   _$g2;X >  
  B (74)breaking-down time 复位时间   6:Fb>|]*PY  
  B (75)budget 预算   ?X'm>R. @  
  B (76)budget center 预算中心   k/ 6Qwb#  
  B (77)budget cost allowance 预算成本折让   l70a&[W  
  B (78)budget manual 预算手册   "iu9r%l94  
  B (79)budget period 预算期间   4f)B@A-  
  B (80)budgetary control 预算控制   nY]5pOF:  
  B (81)budgeted capacity 预算生产能力   ~F gxhK2+  
  B (82)burden 制造费用   %\i OX|F_  
  B (83)business center 经营中心   Q L0  
  B (84)business entity 营业个体   {5%u G2g  
  B (85)business unit 经营单位   S!'Y:AeD&  
 B (86)buy-out management 管理性购买产权   d`}t!]Gg  
  B (87)by-product 副产品 aYJTSgW  
  C (88)called-up share capital 催缴股本   uq.!{3)8  
  C (89)capacity 生产能力   K{]9Yo  
  C (90)capacity ratios 生产能力比率   ! MTmG/^  
  C (91)capital 资本   [&Yrnkgr  
  C (92)capital assets pricing model资本资产计价模式   ><t4 f(d  
  C (93)capital commitment 承诺资本   zl a^j,  
  C (94)capital employed 已运用的资本   -rn%ASye  
  C (95)capital expenditure 资本支出   $,@PY5r  
  C (96)capital expenditureauthorization 资本支出核准   ';>]7oT`  
  C (97)capital expenditure control 资本支出控制   DJ zJ$Q  
  C (98)capital expenditure proposal资本支出申请   DG%vEM,y  
  C (99)capital funding planning 资本基金筹集计划   VLdQXNg9W"  
  C (100)capital gain 资本收益   0bl?dOV{  
  C (101)capital investment appraisal资本投资评估   Xr B)[kQ  
  C (102)capital maintenance 资本保全   QPc4bg\J~t  
  C (103)capital resource planning 资本资源计划   ^x BQ#p  
  C (104)capital surplus 资本盈余   i[IOR0  
  C (105)capital turnover 资本周转率   |\# ~  
  C (106)card 记录卡   kYW>o}J|  
  C (107)cash 现金   >}"9heF  
  C (108)cash account 现金账户   yi29+T7j4S  
  C (109)cash book 现金账薄   {*BZ;Xh\8  
  C (110)cash cow 金牛产品   8M<\?JD~_f  
  C (111)cash flow 现金流量   qKSS 2f $  
  C (112)cash discounted 现金贴现   j aU.hASj  
  C (113)cash flow budget 现金流量预算   8zI*<RX.Q  
  C (114)cash flow statement 现金流量表   y-.<iq  
  C (115)cash ledger 现金分类账   ro %Jg  
  C (116)cash limit 现金限额   Q\QSnMM&]  
  C (117)CCA 现时成本会计   H(A9YxXrZ5  
  C (118)center 中心   =._V$:a6o  
  C (119)changeover time 变更时间   ZC99/NWN  
  C (120)chartered entity 特许经济个体   DN$[rCi7  
  C (121)cheque 支票   ~x-"?K  
  C (122)cheque register 支票登记薄   ;4:[kv@  
  C (123)coin analysis 零钱分类   v@&UTU  
  C (124)classification 分类   M^89]woC  
  C (125)clock card 工时卡   GJ9'i-\*\  
  C (126)code 代码   -eQ>3x&3r  
  C (127)commitment accounting 承诺确认会计   ^uV=|1<%  
  C (128)common cost 共同成本   85}S8\_u  
  C (129)company limited byguarantee 有限担保责任公司   K Y=$RO  
C (130)company limited shares 股份有限公司   at )m*  
  C (131)competitive position 竞争能力状况   PwC9@c%c  
  C (132)concept 概念   )8Q;u8jm1  
  C (133)conglomerate 跨行业企业   (zmL MG(R  
  C (134)consistency concept 一致性概念   @'~7O4WH  
  C (135)consolidated accounts 合并报表   -$A >b8  
  C (136)consolidation accounting 合并会计   +I <^w)  
  C (137)consortium 财团   _w.H]`C!X  
  C (138)contingency plan 应急计划   b_&KL_vo{|  
  C (139)contingent liabilities 或有负债   2gN78#d  
  C (140)continuous operation 连续生产   ]YciLc(  
  C (141)contra 抵消   "XB6k 0.#  
  C (142)contract cost 合同成本   (g*mC7 HN  
  C (143)contract costing 合同成本计算   EK%J%NY  
  C (144)contribution 贡献毛益   9<|nJt  
  C (145)contribution centre 贡献中心   -T8'|"g  
  C (146)contribution chart 贡献图   ` 'vNHY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   h N U.y  
  C (148)contribution to salesration 贡献毛益对销售比率   = mp"=%  
  C (149)control 控制   HYwtGj~5  
  C (150)control account 控制帐户   N f^6t1se  
  C (151)control limits 控制限度   $ dR@Q?_{  
  C (152)controllability concept 可控制概念   o'KBe%@/  
  C (153)controllable cost 可控制成本   J?$`Tn x^  
  C (154)conversion cost 加工成本   ul&}'jBr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s}93nv*ez  
  C (156)corporate appraisal 公司评估   TB%NHq-!  
  C (157)corporate planning 公司计划   d1>L&3HKx  
  C (158)corporate social reporting 公司社会报告   2)\g IMt%  
  C (159)corporation 股份公司   + v)+ k  
  C (160)cost 成本   q&nEodv>+  
  C (161)cost account 成本帐户   Maw$^Tz,  
  C (162)cost accounting 成本会计   +UX~TT:  
  C (163)cost accounting manual 成本手册   qCI0[U@  
  C (164)cost accounts calendar 成本报表的日历时间   >h9T/J8  
  C (165)cost adjustment 成本调整   ~5;2ni8n  
  C (166)cost allocation 成本分配   2~ y<l  
  C (167)cost apportionment 成本分摊   "+Kp8n6  
  C (168)cost attribution 成本归属   iGw\A!}w\  
  C (169)cost audit 成本审计   p;<aZ&@O  
  C (170)cost behaviour 成本性态   VD90JU]X<  
  C (171)cost benefit analysis 成本效益分析   5@nv cCp  
  C (172)cost center 成本中心   (,j ~s{  
  C (173)cost driver 成本动因
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