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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 (z7vl~D  
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  1.audit   审计 2n><RZ/9  
  2.attestation   鉴证 d F0,Y?  
  3.credibility   可信赖程度 Dih6mTP{  
  4.audit of financial statements 财务报表审计 0tIS Xu-  
  5.agreed-upon procedures 执行商定程序 i"zuil  
  6.high levels of assurance 高水平保证 g 6]epp[8  
  7.compilation 编制 1"8yLvtn  
  8.reliability 可靠性 !Bz0^ 1,L  
  9.relevance 相关性 CO-_ea U(  
  10.professional skepticism 职业谨慎 rn DCqv!'P  
  11.objectivity 客观性 7e7 M@8+4  
  12. professional competence 专业胜任能力 (npj_s!.C)  
  13.Senior/CPA-in-charge 项目经理 o:Qv JcB  
  14.audit engagement letter 业务约定书 s &Dg8$  
  15.recurring audit 连续审计 #QCphhG  
  16.the client 委托人 {NpM.;  
  17.change CPA 更换注册会计 6s,uXn  
  18.the existing CPA 现任注册会计师 u4z&!MT}  
  19.the successor CPA 后任注册会计师 }:: S 0l  
  20.the preceding CPA前任注册会计师 aKU*j9A?;Z  
  21.issue the audit report 出具审计报告 A5,t+8`aci  
  22.expert 专家 js1!9%BV  
  23.the board of directors 董事会 Z\[N!Zt|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ntNI]~z&  
  25.assess material misstatement risks评估重大错报风险 _%'},Xd.z  
  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 9a'-Y  
  27.a general knowledge of —— 初步了解―――的情况 imQUR C  
  28.a more knowledge of—— 进一步了解的情况 Cg*H.f%Mr  
  29.the prior year‘s working papers 以前年度工作底稿 (}.@b|s  
  30.minutes of meeting 会议纪要 p=/m  
  31.business risks 经营风险 &d7Z6P'`G  
  32.appropriateness 适当性 +_-bJo2a  
  33.accounting estimate 会计估计 ^Rm  
  34.management representations 管理层声明 %;#^l+UB  
  35.going concern assumption 持续经营假设 rD>*j~_+P  
  36.audit plan 审计计划 5s( 1[(  
  37.significant audit areas 重点审计领域 $mF_,|  
  38.error 错误 M$f7sx  
  39.fraud舞弊 Ym;*Y !~[  
  40.modified or additional procedures 修改或追加审计程序 W0I#\b18  
  41.misappropriation of assets 侵占资产 fnx-s{c?  
  42.transactions without substance 虚假交易 -i-?.:  
  43.unusual pressures 异常压力 " R xP^l  
  44.the suspected noncompliance 涉嫌存在违法行为 +{sqcr1G  
  45.materialiy 重要性 mN8pg4  
  46.exceed the materiality level 超过重要性水平 hY`\&@  
  47.approach the materiality level 接近重要性水平 q -8t'7  
  48.an acceptably low level 可接受水平 iR"N13  
  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 &^ 4++  
  50.misstatements or omissions 错报或漏报 $XoQ]}"O  
  51.aggregate 总计 A 7[:5$  
  52.subsequent events 期后事项 \W,I?Kx$  
  53.adjust the financial statements 调整财务报表 8QMPY[{   
  54.perform additional audit procedures 实施追加的审计程序 +S Jd@y@fR  
  55.audit risk 审计风险 #Fyuf,hw4  
  56.detection risk 检查风险 K\|FQ^#UYm  
  57.inappropriate audit opinion 不适当的审计意见 arf8xqR-U]  
  58.material misstatement 重大的错报 F-6c_!  
  59.tolerable misstatement 可容忍错报 cu+FM  
  60.the acceptable level of detection risk 可接受的检查风险 O$4yAaD X  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b+Br=Fv"T  
  62.simall business 小规模企业 _UuC,Pl3  
  63.accounting system 会计系统 *2jK#9"MP  
  64.test of control 控制测试 irjP>3_e  
  65.walk-through test 穿行测试 =hl}.p  
  66.communication 沟通 zXRlo]  
  67.flow chart 流程图 U(x]O/m  
  68.reperformance of internal control 重新执行 0wS+++n$5  
  69.audit evidence 审计证据 <tioJG{OT  
  70.substantive procedures 实质性程序 r7qh>JrO  
  71.assertions 认定 kBN+4Dr/$  
  72.esistence 存在 n?V+dC=F}  
  73.occurrence 发生 "jw<V,,  
  74.completeness 完整性 /&4U6a  
  75.rights and obligations 权利和义务 ++E3]X|  
  76.valuation and allocation 计价和分摊 Wl}&?v &@  
  77.cutoff 截止 uG<}N=  
  78.accuracy 准确性 =G]@+e  
  79.classification 分类 Dwzg/F(  
  80.inspection 检查 j1(D]Z=\  
  81.supervision of counting 监盘 2PG [7u^  
  82.observation 观察 G$sA`<<  
  83.confirmation 函证 7VP32Eh[  
  84.computation 计算 VH:]@x//{  
  85.analytical procedures 分析程序 A%^ILyU6c  
  86.vouch 核对 aFLO{tr`  
  87.trace 追查 yxc=Z0~1  
  88.audit sampling 审计抽样 * oybD=%4  
  89.error 误差 ZWS`\M  
  90.expected error 预期误差 Gw1@KKg  
  91.population 总体 K^R,Iu/M  
  92.sampling risk 抽样风险 ."Y e\>k  
  93.non- sampling risk 非抽样风险 Sf r&p>{,  
  94.sampling unit 抽样单位 1m.W<  
  95.statistical sampling 统计抽样 Ot`VR&}  
  96.tolerable error 可容忍误差 y\x+  
  97.the risk of under reliance 信赖不足风险 !Ta>U^ 7  
  98.the risk of over reliance 信赖过度风险  Sr?#S  
  99.the risk of incorrect rejection 误拒风险 `HBf&Z  
  100. the risk of incorrect acceptance 误受风险 x+]\1p  
  101.working trial balance 试算平衡表 GDuMY\1  
  102.index and cross-referencing 索引和交叉索引 &@3H%DP}Ql  
  103.cash receipt 现金收入 CJ++?hB]X  
  104.cash disbursement 现金支出 $r3i2N-I  
  105.bank statement 银行对账单 =xS+5(  
  106.bank reconciliation 银行存款余额调节表 of@#:Qs  
  107.balance sheet date 资产负债表日 Kde 9 $  
  108.net realizable value 可变现净值 !e?.6% %   
  109.storeroom 仓库 C7O6qpO  
  110.sale invoice 销售发票 {+@bZ}57  
  111.price list 价目表 } GiHjzsR  
  112.positive confirmation request 积极式询证函 _H/8_[xk  
  113.negative confirmation request 消极式询证函 4f;HQ-Iv  
  114.purchase requisition 请购单 vz!s~cAt  
  115.receiving report 验收报告 M^]cM(swK5  
  116.gross margin 毛利 L~KM=[cn  
  117.manufacturing overhead 制造费用 dYgXtl=#j  
  118.material requisition 领料单 _hk.2FV:3m  
  119.inventory-taking 存货盘点 a.zpp'cEb  
  120.bond certificate 债券 mN19W Q(r  
  121.stock certificate 股票 DX|# gUAm  
  122.audit report 审计报告 f1(+ bE%  
  123.entity 被审计单位 VZl6t;cn  
  124.addressee of the audit report 审计报告的收件人 zO MA  
  125.unqualified opinion 无保留意见 eET}r 24  
  126.qualified opinion 保留意见 k{Aj^O3gD  
  127.disclaimer of opinion 无法表示意见 C;vtY[}<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,1"KHv  
  A (2)absorbed overhead 已吸收制造费用 eh5gjSqx  
  A (3)absorption costing 吸收成本计算 (/j); oSK  
  A (4)account 账户,报表   Jtk|w[4L  
  A (5)accounting postulate 会计假设   E\4 +_L_j  
  A (6)accounting series release 会计公告文件   c?,i3s+2Y  
  A (7)accounting valuation 会计计价   >:|q&|x-  
  A (8)account sale 承销清单 ;/rXQe1  
  A (9)accountability concept 经营责任概念   X.e7A/ClEo  
  A (10)accountancy 会计职业   oTuOw|[  
  A (11)accountant 会计师   |UxG$M(  
  A (12)accounting 会计   w:<W.7y?0  
  A (13)agency cost 代理成本   i?F >+  
  A (14)accounting bases 会计基础   8UVmv=T  
  A (15)accounting manual 会计手册   &sL&\+=<(  
  A (16)accounting period 会计期间   a0ObBe'  
  A (17)accounting policies 会计方针   ~7zGI\= P@  
  A (18)accounting rate of return 会计报酬率   McQe1  
  A (19)accounting reference date 会计参照日   ;h jwD  
  A (20)accounting reference period 会计参照期间   wL:flH@  
  A (21)accrual concept 应计概念   lh;:M -b9  
  A (22)accrual expenses 应计费用   #hsx#x||  
  A (23)acid test ration 速动比率(酸性测试比率)   mA=i)Ga  
  A (24)acquisition 购置   8!Ww J Oe  
  A (25)acquisition accounting 收购会计   HI11Jl}{  
  A (26)activity based accounting 作业基础成本计算   *N<&GH(j  
  A (27)adjusting events 调整事项   fu]s/'8B  
  A (28)administrative expenses 行政管理费   p ObX42  
  A (29)advice note 发货通知   EG=Sl~ ~o  
  A (30)amortization 摊销   0PrLuejz  
  A (31)analytical review 分析性检查   HEM9E&rL  
  A (32)annual equivalent cost 年度等量成本法   3S}Pm2D2  
  A (33)annual report and accounts 年度报告和报表   e!=kWc  
  A (34)appraisal cost 检验成本   rMhB9zB1  
  A (35)appropriation account 盈余分配账户   F ;2w1S^  
  A (36)articles of association 公司章程细则   ]n~ilS.rkl  
  A (37)assets 资产   A* /Hj TX  
  A (38)assets cover 资产保障   De(Hw& IV  
  A (39)asset value per share 每股资产价值   Nqa&_5"  
  A (40)associated company 联营公司   4QIX19{"  
  A (41)attainable standard 可达标准   PU^l.  
sv&;Y\2c  
 A (42)attributable profit 可归属利润   z-.+x3&o @  
  A (43)audit 审计   9vvx*rD  
  A (44)audit report 审计报告   YLzx<~E4a  
  A (45)auditing standards 审计准则   #nPQ!NB/  
  A (46)authorized share capital 额定股本   ei[j 1F  
  A (47)available hours 可用小时   zM(vr"U   
  A (48)avoidable costs 可避免成本 L'0B$6  
  B (49)back-to-back loan 易币贷款   2h1vVF3  
  B (50)backflush accounting 倒退成本计算   LH8 fBhw  
  B (51)bad debts 坏帐   ~ijVmWNk  
  B (52)bad debts ratio 坏帐比率   K)DDk9*  
  B (53)bank charges 银行手续费   ^5h]Y;tx  
  B (54)bank overdraft 银行透支   <#u=[_H  
  B (55)bank reconciliation 银行存款调节表   2;DuHO1  
  B (56)bank statement 银行对账单   A Sk|A!  
  B (57)bankruptcy 破产   uYs5f.! `  
  B (58)basis of apportionment 分摊基础   4hTMbS_;  
  B (59)batch 批量   W;!}#o|%s  
  B (60)batch costing 分批成本计算   lrI S{MJ+-  
  B (61)beta factor B(市场)风险因素   zGA q-<  
  B (62)bill 账单   lE&&_INHQ  
  B (63)bill of exchange 汇票   {pnS  Q  
  B (64)bill of landing 提单   jw^<IMAG\8  
  B (65)bill of materials 用料预计单   2Q/4bJpd  
  B (66)bill payable 应付票据   O Hb[qX\  
  B (67)bill receivable 应收票据   6i.-6></  
  B (68)bin card 存货记录卡   LXC9I/j/  
  B (69)bonus 红利   8o '_`{ba  
  B (70)book-keeping 薄记   _lGdUt 2  
  B (71)Boston classification 波士顿分类   4,CXJ2  
  B (72)breakeven chart 保本图   Z\ja  
  B (73)breakeven point 保本点   %t" CX5 n  
  B (74)breaking-down time 复位时间   `lO[x.[  
  B (75)budget 预算   LSGB q  
  B (76)budget center 预算中心   gy 3i+J  
  B (77)budget cost allowance 预算成本折让   x7jC)M<k0  
  B (78)budget manual 预算手册   (`c [#0=n  
  B (79)budget period 预算期间   V-Sd[  
  B (80)budgetary control 预算控制   ly y W  
  B (81)budgeted capacity 预算生产能力   $o0 iLFIX/  
  B (82)burden 制造费用   jv%kOovj  
  B (83)business center 经营中心   {=!b/l;@  
  B (84)business entity 营业个体   @|63K)Xy  
  B (85)business unit 经营单位   #Ssx!+q?  
 B (86)buy-out management 管理性购买产权   >0p h9$  
  B (87)by-product 副产品 x7:s]<kE  
  C (88)called-up share capital 催缴股本   )4 gJd? 8R  
  C (89)capacity 生产能力   F`Q[6"<a  
  C (90)capacity ratios 生产能力比率   Crho=RJPR  
  C (91)capital 资本   3=FZ9>by  
  C (92)capital assets pricing model资本资产计价模式   ]B%v+uaW  
  C (93)capital commitment 承诺资本   7=TF.TW)  
  C (94)capital employed 已运用的资本   s:#V(<J   
  C (95)capital expenditure 资本支出   C":32_q  
  C (96)capital expenditureauthorization 资本支出核准   wVicyiY]  
  C (97)capital expenditure control 资本支出控制   `\gnl'  
  C (98)capital expenditure proposal资本支出申请   '=nQ$/!q  
  C (99)capital funding planning 资本基金筹集计划   `e}bdj  
  C (100)capital gain 资本收益   tD( 7^GuR  
  C (101)capital investment appraisal资本投资评估   pQ=>.JU  
  C (102)capital maintenance 资本保全   ;V*R*R  
  C (103)capital resource planning 资本资源计划   ] >LhkA@V  
  C (104)capital surplus 资本盈余   )Dw,q~xgg0  
  C (105)capital turnover 资本周转率   D coX+8 7  
  C (106)card 记录卡   Q[vJqkgT  
  C (107)cash 现金   ?Z Rs\+{vG  
  C (108)cash account 现金账户   ?s\:hNNY  
  C (109)cash book 现金账薄   ~P8tUhffK  
  C (110)cash cow 金牛产品   ,SynnE68  
  C (111)cash flow 现金流量   =(NB%}  
  C (112)cash discounted 现金贴现   \`oT#|0  
  C (113)cash flow budget 现金流量预算   iop2L51eJ  
  C (114)cash flow statement 现金流量表   5p<ItU$pnL  
  C (115)cash ledger 现金分类账   8$85^Of  
  C (116)cash limit 现金限额   # {w9s 0:  
  C (117)CCA 现时成本会计   S M0~fAtE  
  C (118)center 中心   lE;Ewg  
  C (119)changeover time 变更时间   M m[4yP%  
  C (120)chartered entity 特许经济个体   QMa;Gy  
  C (121)cheque 支票   @&%'4j&+  
  C (122)cheque register 支票登记薄   #E? (vA1  
  C (123)coin analysis 零钱分类   u<3HQ.:;  
  C (124)classification 分类   BSYzC9h`  
  C (125)clock card 工时卡   %_+2@\  
  C (126)code 代码   6+.uU[x@  
  C (127)commitment accounting 承诺确认会计   TD1 [  
  C (128)common cost 共同成本   o.w\l\  
  C (129)company limited byguarantee 有限担保责任公司   G;v8$)Zj  
C (130)company limited shares 股份有限公司   LJk@Vy <?  
  C (131)competitive position 竞争能力状况   |]J>R  
  C (132)concept 概念   tZ}  v%3  
  C (133)conglomerate 跨行业企业   @ zs'Y8  
  C (134)consistency concept 一致性概念   mQCeo}7N5  
  C (135)consolidated accounts 合并报表   <KE 1f7c  
  C (136)consolidation accounting 合并会计   oFy=-p+C  
  C (137)consortium 财团   a:"Uh**  
  C (138)contingency plan 应急计划   MHh~vy'HB5  
  C (139)contingent liabilities 或有负债   jT8#C=a7  
  C (140)continuous operation 连续生产   v@Gl|29_  
  C (141)contra 抵消   eoai(&o0$  
  C (142)contract cost 合同成本   B:gjAb}9T  
  C (143)contract costing 合同成本计算   9Wnn'T@Tl  
  C (144)contribution 贡献毛益   b%<9Sn   
  C (145)contribution centre 贡献中心   (d(hR0HKE  
  C (146)contribution chart 贡献图   "OQ^U_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w8kOVN2b  
  C (148)contribution to salesration 贡献毛益对销售比率   lV1G<qP  
  C (149)control 控制   \@8+U;d  
  C (150)control account 控制帐户   Gnfd;. (.  
  C (151)control limits 控制限度   :uWw8`  
  C (152)controllability concept 可控制概念   &>%T^Y|J4  
  C (153)controllable cost 可控制成本   .QA }u ,EN  
  C (154)conversion cost 加工成本   f0X_fm_q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |+iws8xK?  
  C (156)corporate appraisal 公司评估   CjlKMbnBH  
  C (157)corporate planning 公司计划   k"NVV$;  
  C (158)corporate social reporting 公司社会报告   jp0<pw_  
  C (159)corporation 股份公司   5]n[]FW  
  C (160)cost 成本   ebT:/wu,2  
  C (161)cost account 成本帐户   n` xR5!de  
  C (162)cost accounting 成本会计   RoU55mL  
  C (163)cost accounting manual 成本手册   A%`[mc]4#  
  C (164)cost accounts calendar 成本报表的日历时间   9[G[$c  
  C (165)cost adjustment 成本调整   -i)ZQCE  
  C (166)cost allocation 成本分配   D+>4AqG  
  C (167)cost apportionment 成本分摊   Tav*+  
  C (168)cost attribution 成本归属   Pa~)"u 8  
  C (169)cost audit 成本审计   k Mu8"A z  
  C (170)cost behaviour 成本性态   8-BflejX  
  C (171)cost benefit analysis 成本效益分析   _9 =Yvc=  
  C (172)cost center 成本中心   Ezr:1 GJ  
  C (173)cost driver 成本动因
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