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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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Wej'AR\NX  
注会《审计》英语常用词汇 Em(&cra  
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  1.audit   审计 P ~sX S  
  2.attestation   鉴证 ne~=^IRB  
  3.credibility   可信赖程度 #RyX}t X,  
  4.audit of financial statements 财务报表审计 ^hMJNy&R  
  5.agreed-upon procedures 执行商定程序 0U d.u  
  6.high levels of assurance 高水平保证 m$w'`[H  
  7.compilation 编制 2a\?Q|1C  
  8.reliability 可靠性 3T<aGW1  
  9.relevance 相关性 l9zkx'xt.-  
  10.professional skepticism 职业谨慎 *h H\H  
  11.objectivity 客观性 03{ pxI  
  12. professional competence 专业胜任能力 &idPO{G  
  13.Senior/CPA-in-charge 项目经理 Kt 0 3F$  
  14.audit engagement letter 业务约定书 O< \i{4}}  
  15.recurring audit 连续审计 Bq20U:f  
  16.the client 委托人 (b]r_|'  
  17.change CPA 更换注册会计 7e`ylnP!  
  18.the existing CPA 现任注册会计师 ~S$\ PG4  
  19.the successor CPA 后任注册会计师 ;QiSz=DyA  
  20.the preceding CPA前任注册会计师 RT E zcJ>  
  21.issue the audit report 出具审计报告 *[QFIDn:  
  22.expert 专家 /c>@^  
  23.the board of directors 董事会 '5*8'.4Sy  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3Dm`8Xt  
  25.assess material misstatement risks评估重大错报风险 1&wI*4  
  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 pow.@  
  27.a general knowledge of —— 初步了解―――的情况 @5C! `:f  
  28.a more knowledge of—— 进一步了解的情况 ]W7e2:Hra  
  29.the prior year‘s working papers 以前年度工作底稿 {e1akg.  
  30.minutes of meeting 会议纪要 j3J\%7^i  
  31.business risks 经营风险 LXGlG  
  32.appropriateness 适当性 %]iDhXLr  
  33.accounting estimate 会计估计 7a<-}>sU  
  34.management representations 管理层声明 E&wz0d;gf  
  35.going concern assumption 持续经营假设 $z"1&y)  
  36.audit plan 审计计划  MoFAQe  
  37.significant audit areas 重点审计领域 Y[8GoqE|  
  38.error 错误 Avc9W[4  
  39.fraud舞弊 ISbhC!59  
  40.modified or additional procedures 修改或追加审计程序 1 po.Cmx  
  41.misappropriation of assets 侵占资产 d7*fP S  
  42.transactions without substance 虚假交易 B9&$sTAB  
  43.unusual pressures 异常压力 Ul/Uk n$  
  44.the suspected noncompliance 涉嫌存在违法行为 'H]&$AZ;@  
  45.materialiy 重要性 VY@6!9G  
  46.exceed the materiality level 超过重要性水平 m"r =p  
  47.approach the materiality level 接近重要性水平 &azy1.i~  
  48.an acceptably low level 可接受水平 Q8~|0X\.g  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 qoo+=eh!  
  50.misstatements or omissions 错报或漏报 -%g$~MZ?'  
  51.aggregate 总计 DUAI  
  52.subsequent events 期后事项 ):c)$$dn  
  53.adjust the financial statements 调整财务报表 Hkv4^|  
  54.perform additional audit procedures 实施追加的审计程序 [ |&V$   
  55.audit risk 审计风险 wUj#ACqB  
  56.detection risk 检查风险 }C<<l5/ z  
  57.inappropriate audit opinion 不适当的审计意见 {?zBc E:  
  58.material misstatement 重大的错报 65>1f  
  59.tolerable misstatement 可容忍错报 Q, `:RF3  
  60.the acceptable level of detection risk 可接受的检查风险 0?{Y6:d+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 LO&/U4:  
  62.simall business 小规模企业 REj<2Lo  
  63.accounting system 会计系统 &Oxf^x["]  
  64.test of control 控制测试 9r e fv  
  65.walk-through test 穿行测试 GgNqci,  
  66.communication 沟通 [\rnJ lE  
  67.flow chart 流程图 FD+y?U F  
  68.reperformance of internal control 重新执行 ma%PVz`I;9  
  69.audit evidence 审计证据 `> :^c  
  70.substantive procedures 实质性程序 sb3k? q  
  71.assertions 认定 TGxmc37?  
  72.esistence 存在 \%! t2=J !  
  73.occurrence 发生 QR#L1+Hn  
  74.completeness 完整性 uDWxIP,m  
  75.rights and obligations 权利和义务 &>T7]])  
  76.valuation and allocation 计价和分摊 :Nt_LsH  
  77.cutoff 截止 q5UD!& W  
  78.accuracy 准确性 W|yF jE&dr  
  79.classification 分类 +pefk+  
  80.inspection 检查 {j!jm5  
  81.supervision of counting 监盘 ;L{#TC(]J]  
  82.observation 观察 ,2R7AHk  
  83.confirmation 函证 @N%/v*  
  84.computation 计算 yG ,oSp|  
  85.analytical procedures 分析程序 G)S (a4  
  86.vouch 核对 ;GjZvo  
  87.trace 追查 jMP!/t :w  
  88.audit sampling 审计抽样 ,+Bp>=pvs  
  89.error 误差 Bw`7ND}&  
  90.expected error 预期误差 '20 SoVp  
  91.population 总体 0YApaL+jt  
  92.sampling risk 抽样风险 f0h^ULd  
  93.non- sampling risk 非抽样风险 v[*&@aW0n  
  94.sampling unit 抽样单位 6iZ:0y0t+6  
  95.statistical sampling 统计抽样 3%NbT  
  96.tolerable error 可容忍误差 `-J$7)d@  
  97.the risk of under reliance 信赖不足风险 ^G*zFqa+`  
  98.the risk of over reliance 信赖过度风险 7F;dLd'  
  99.the risk of incorrect rejection 误拒风险 nB+UxU@  
  100. the risk of incorrect acceptance 误受风险 A{QXzoWkg0  
  101.working trial balance 试算平衡表 !i dQ-&  
  102.index and cross-referencing 索引和交叉索引 -UMPt"o  
  103.cash receipt 现金收入 -{=c T?"+  
  104.cash disbursement 现金支出  uK_R#^  
  105.bank statement 银行对账单 M#U#I :z%  
  106.bank reconciliation 银行存款余额调节表 #zL0P>P'a  
  107.balance sheet date 资产负债表日 waYH_)Zx  
  108.net realizable value 可变现净值 Vo; B#lK  
  109.storeroom 仓库 O*:8gu'Y2  
  110.sale invoice 销售发票 n1mqe*Mvs/  
  111.price list 价目表 d ~`_;.z  
  112.positive confirmation request 积极式询证函 %{sL/H_  
  113.negative confirmation request 消极式询证函 3ZhB 8 P  
  114.purchase requisition 请购单 iax6o+OG|  
  115.receiving report 验收报告 8!!iwmH{  
  116.gross margin 毛利 KXS{@/"-B  
  117.manufacturing overhead 制造费用 .Y^UPxf@  
  118.material requisition 领料单 yOQEF\  
  119.inventory-taking 存货盘点 `O'@TrI  
  120.bond certificate 债券 ?u)[xEx6}+  
  121.stock certificate 股票 -j<g}IG  
  122.audit report 审计报告 !K~L&.\T  
  123.entity 被审计单位 Og8'K=O#  
  124.addressee of the audit report 审计报告的收件人 >.fN@8[  
  125.unqualified opinion 无保留意见 ENEnHu^  
  126.qualified opinion 保留意见 |9D;2N(&!  
  127.disclaimer of opinion 无法表示意见 49 ;2tl;F  
  128.adverse opinion 否定意见
2 ~zo)G0  
!6 k{]v  
A (1)ABC 作业基础成本计算   9tt0_*UX  
  A (2)absorbed overhead 已吸收制造费用 Z#i5=,Bk  
  A (3)absorption costing 吸收成本计算 FX6 *`  
  A (4)account 账户,报表   jcu C2t  
  A (5)accounting postulate 会计假设   #G/ _FRo`  
  A (6)accounting series release 会计公告文件   j+E[ [  
  A (7)accounting valuation 会计计价   jxt^d  
  A (8)account sale 承销清单 :6 \?{xD  
  A (9)accountability concept 经营责任概念   !8 #!P  
  A (10)accountancy 会计职业   c[DC  
  A (11)accountant 会计师   @NY$.K#]  
  A (12)accounting 会计   qUMM}ls  
  A (13)agency cost 代理成本   }"{NW!RfP  
  A (14)accounting bases 会计基础   >h+G$&8[ y  
  A (15)accounting manual 会计手册   >~% _U+6  
  A (16)accounting period 会计期间   ;?A?1q8*  
  A (17)accounting policies 会计方针   m&h5u,  
  A (18)accounting rate of return 会计报酬率   o (OC3  
  A (19)accounting reference date 会计参照日   ~H0WHqcy  
  A (20)accounting reference period 会计参照期间   d:x=g i!  
  A (21)accrual concept 应计概念    B3Yj  
  A (22)accrual expenses 应计费用   BWz7m9 T  
  A (23)acid test ration 速动比率(酸性测试比率)   ,iUYsY  
  A (24)acquisition 购置   dE _I=v  
  A (25)acquisition accounting 收购会计    9kkYD  
  A (26)activity based accounting 作业基础成本计算   09RJc3XE9  
  A (27)adjusting events 调整事项   ~ 3HI;  
  A (28)administrative expenses 行政管理费   ?b&~(,A{  
  A (29)advice note 发货通知   4*<27  
  A (30)amortization 摊销   6}vPwI  
  A (31)analytical review 分析性检查   #&hu-gMV  
  A (32)annual equivalent cost 年度等量成本法   m9Z3q ;  
  A (33)annual report and accounts 年度报告和报表   P]pVYX# m  
  A (34)appraisal cost 检验成本   gXR1nnK  
  A (35)appropriation account 盈余分配账户   L'>t:^QTh  
  A (36)articles of association 公司章程细则   cX64 X  
  A (37)assets 资产   7;_./c_@  
  A (38)assets cover 资产保障   CDz-IQi  
  A (39)asset value per share 每股资产价值   ^<@9ph  
  A (40)associated company 联营公司   wN])"bmB  
  A (41)attainable standard 可达标准   $g|/.XH%  
o~Im5j],*  
 A (42)attributable profit 可归属利润   #\&jM -.-  
  A (43)audit 审计   )eFq0+6*)  
  A (44)audit report 审计报告   IX /r  
  A (45)auditing standards 审计准则   z]NN ^pIa  
  A (46)authorized share capital 额定股本   6^L4wd7)  
  A (47)available hours 可用小时   =a_B'^`L  
  A (48)avoidable costs 可避免成本 F?LTWm  
  B (49)back-to-back loan 易币贷款   pGy]t  
  B (50)backflush accounting 倒退成本计算   O1nfz>L`  
  B (51)bad debts 坏帐   ^[d|^fRH Q  
  B (52)bad debts ratio 坏帐比率   C?FUc cI  
  B (53)bank charges 银行手续费   Ef;OrE""  
  B (54)bank overdraft 银行透支   |<@X* #X5  
  B (55)bank reconciliation 银行存款调节表   X3KP N  
  B (56)bank statement 银行对账单   ?hu$  
  B (57)bankruptcy 破产   | Wrf|%p  
  B (58)basis of apportionment 分摊基础   o <lS90J  
  B (59)batch 批量   _Z:WgO].  
  B (60)batch costing 分批成本计算   (i,TxjS'od  
  B (61)beta factor B(市场)风险因素   rZ~.tT|(  
  B (62)bill 账单   )ow|n^D($M  
  B (63)bill of exchange 汇票   Um k9  
  B (64)bill of landing 提单   CapWn~*g  
  B (65)bill of materials 用料预计单   1or4s{bmo  
  B (66)bill payable 应付票据   cTKj1)!z?X  
  B (67)bill receivable 应收票据   %} _{_Z  
  B (68)bin card 存货记录卡   %2<G3]6^U  
  B (69)bonus 红利   0ih=<@1K  
  B (70)book-keeping 薄记   [Hn4&PET  
  B (71)Boston classification 波士顿分类   xQ `> \f  
  B (72)breakeven chart 保本图   N1RZ  
  B (73)breakeven point 保本点   G<C[A  
  B (74)breaking-down time 复位时间   Tsez&R$k  
  B (75)budget 预算   0 R,?$qM\  
  B (76)budget center 预算中心   -Fodqq@,  
  B (77)budget cost allowance 预算成本折让   +jFcq:`#UG  
  B (78)budget manual 预算手册   zR'lQ<u  
  B (79)budget period 预算期间   bBkF,`/f$  
  B (80)budgetary control 预算控制   9L}=xX`>?  
  B (81)budgeted capacity 预算生产能力   ?~e 8:/@  
  B (82)burden 制造费用   Uk u~"OGC  
  B (83)business center 经营中心   9S0I<<m  
  B (84)business entity 营业个体   kzhncku  
  B (85)business unit 经营单位   t)n!];  
 B (86)buy-out management 管理性购买产权   ]7C=.'Y  
  B (87)by-product 副产品 -.|V S|y  
  C (88)called-up share capital 催缴股本   aC lXg-  
  C (89)capacity 生产能力   n"dC]&G'  
  C (90)capacity ratios 生产能力比率   -hf)%o$  
  C (91)capital 资本   k0{5)Su"xr  
  C (92)capital assets pricing model资本资产计价模式   [YY[E 7  
  C (93)capital commitment 承诺资本   ^+zF;Q'  
  C (94)capital employed 已运用的资本   d v@B-l;  
  C (95)capital expenditure 资本支出   Z8P{Cr~U9  
  C (96)capital expenditureauthorization 资本支出核准   vdloh ,  
  C (97)capital expenditure control 资本支出控制   zg!;g`Z@S  
  C (98)capital expenditure proposal资本支出申请   6,sZo!G  
  C (99)capital funding planning 资本基金筹集计划   G J=<~S"  
  C (100)capital gain 资本收益   qALlMj--m  
  C (101)capital investment appraisal资本投资评估   LL+ROX^M  
  C (102)capital maintenance 资本保全   )miY>7K  
  C (103)capital resource planning 资本资源计划   2T &<jt  
  C (104)capital surplus 资本盈余   YFD'&N,sx  
  C (105)capital turnover 资本周转率   Lrgv:n  
  C (106)card 记录卡    T|NNd1>  
  C (107)cash 现金   3jIi$X06  
  C (108)cash account 现金账户   #pbPaRJL(  
  C (109)cash book 现金账薄   i N0gvjZ  
  C (110)cash cow 金牛产品   q;a`*gX^  
  C (111)cash flow 现金流量   j?ihUNY!+  
  C (112)cash discounted 现金贴现   C2;qSKG3{m  
  C (113)cash flow budget 现金流量预算   "q(#,,_  
  C (114)cash flow statement 现金流量表   W$7 db%qFx  
  C (115)cash ledger 现金分类账   OPR+K ?  
  C (116)cash limit 现金限额   jk2h"):B>  
  C (117)CCA 现时成本会计   . KJ EA #  
  C (118)center 中心   wt4uzg8  
  C (119)changeover time 变更时间   P g.PD,&U  
  C (120)chartered entity 特许经济个体    H  
  C (121)cheque 支票   .7TQae%  
  C (122)cheque register 支票登记薄   |ahleu  
  C (123)coin analysis 零钱分类   p#W[he  
  C (124)classification 分类   0x!XE|7I  
  C (125)clock card 工时卡   0[@ 9f1Nk4  
  C (126)code 代码   TN}YRXtW+  
  C (127)commitment accounting 承诺确认会计   76 a+|TzR  
  C (128)common cost 共同成本   eOa:%{Kj  
  C (129)company limited byguarantee 有限担保责任公司   [ $_d|Z  
C (130)company limited shares 股份有限公司   60P^aj$V  
  C (131)competitive position 竞争能力状况   F23/|q{{  
  C (132)concept 概念   J&w%lYiu5  
  C (133)conglomerate 跨行业企业   2Q`@lTUv  
  C (134)consistency concept 一致性概念   JX,&im*BG  
  C (135)consolidated accounts 合并报表   > ;}np F>  
  C (136)consolidation accounting 合并会计   r- 0BLq]~{  
  C (137)consortium 财团   Ml)~%ZbF  
  C (138)contingency plan 应急计划   OI"vC1.5  
  C (139)contingent liabilities 或有负债   <:)T7yVq  
  C (140)continuous operation 连续生产   w4U]lg<}E  
  C (141)contra 抵消   l \7NR  
  C (142)contract cost 合同成本   qepsR/0M  
  C (143)contract costing 合同成本计算   +v:t  
  C (144)contribution 贡献毛益   v]|^.x:  
  C (145)contribution centre 贡献中心   :nYl]Rm  
  C (146)contribution chart 贡献图   6Clxe Lk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Mi&,64<  
  C (148)contribution to salesration 贡献毛益对销售比率   %m]9";   
  C (149)control 控制   ]Ln2|$R  
  C (150)control account 控制帐户   :IDD(<^9  
  C (151)control limits 控制限度   EzOO6  
  C (152)controllability concept 可控制概念   DytH } U"  
  C (153)controllable cost 可控制成本   +HNY!fv9  
  C (154)conversion cost 加工成本   f^il|Obzl  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;:Q 5?zM  
  C (156)corporate appraisal 公司评估   zRPX mu{t  
  C (157)corporate planning 公司计划   MVU5+wX  
  C (158)corporate social reporting 公司社会报告   /v"u4Ipj  
  C (159)corporation 股份公司   =vLeOX  
  C (160)cost 成本   ?ihkV? ;)  
  C (161)cost account 成本帐户   8qL*Nf  
  C (162)cost accounting 成本会计   UA$ XjP  
  C (163)cost accounting manual 成本手册   &gxRw l  
  C (164)cost accounts calendar 成本报表的日历时间   #4"(M9kf  
  C (165)cost adjustment 成本调整   @O9.~6  
  C (166)cost allocation 成本分配   GFasGHAw  
  C (167)cost apportionment 成本分摊   8X`iMFa.P  
  C (168)cost attribution 成本归属   hXdc5 ?i?  
  C (169)cost audit 成本审计   @.ebQR-:H  
  C (170)cost behaviour 成本性态   ,<n >g;  
  C (171)cost benefit analysis 成本效益分析   DK 4 8  
  C (172)cost center 成本中心   s 7re  
  C (173)cost driver 成本动因
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