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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
9H, &nET  
:n>ccZeMv  
注会《审计》英语常用词汇 rE{ Xo:Cf  
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  1.audit   审计 &Wz`>qYL*  
  2.attestation   鉴证 ['Y+z2k  
  3.credibility   可信赖程度 ogc('HqF^'  
  4.audit of financial statements 财务报表审计 JfP\7  
  5.agreed-upon procedures 执行商定程序 & A9A#It  
  6.high levels of assurance 高水平保证 jle%|8m&@  
  7.compilation 编制 "X{aS}  
  8.reliability 可靠性 q4.dLU,1  
  9.relevance 相关性 ZYA.1VrM  
  10.professional skepticism 职业谨慎 |`Oa/\U  
  11.objectivity 客观性 ADv"_bB:h  
  12. professional competence 专业胜任能力 Oz#EGjz  
  13.Senior/CPA-in-charge 项目经理 .xLF}{u  
  14.audit engagement letter 业务约定书 `k}l$ih`X  
  15.recurring audit 连续审计 F@K*T2uh  
  16.the client 委托人 VkTl Pmr  
  17.change CPA 更换注册会计 X# kj t )W  
  18.the existing CPA 现任注册会计师 oLqbR?  
  19.the successor CPA 后任注册会计师 *e-ptgO  
  20.the preceding CPA前任注册会计师 ULNAH`{D  
  21.issue the audit report 出具审计报告 dp[w?AMhM9  
  22.expert 专家 Zu0;/_rN  
  23.the board of directors 董事会 \Ul.K!b7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >\?z37 :T  
  25.assess material misstatement risks评估重大错报风险 $nf Bv f  
  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 u $% D9Z^  
  27.a general knowledge of —— 初步了解―――的情况 x'@32gv  
  28.a more knowledge of—— 进一步了解的情况 RFn0P)9&  
  29.the prior year‘s working papers 以前年度工作底稿 jqX@&}3@  
  30.minutes of meeting 会议纪要 a:-)+sgHw  
  31.business risks 经营风险 )pZekh]v  
  32.appropriateness 适当性 H7yg9zFT N  
  33.accounting estimate 会计估计 N7~)qqb  
  34.management representations 管理层声明 .W@(nQ-<  
  35.going concern assumption 持续经营假设 ,h@R' f !  
  36.audit plan 审计计划 iO9nvM<  
  37.significant audit areas 重点审计领域 d@D;'2}Yc  
  38.error 错误 |,1bkJt  
  39.fraud舞弊 aucZJjH  
  40.modified or additional procedures 修改或追加审计程序 Xb<DpBrk  
  41.misappropriation of assets 侵占资产 vhYMWfbY  
  42.transactions without substance 虚假交易 $@_<$t  
  43.unusual pressures 异常压力 dDqr B-G  
  44.the suspected noncompliance 涉嫌存在违法行为 9b"9m*gC  
  45.materialiy 重要性 ` Y{>2UFX  
  46.exceed the materiality level 超过重要性水平 UKKSc>D1  
  47.approach the materiality level 接近重要性水平 @QVqpE<|  
  48.an acceptably low level 可接受水平 F%PwIB~cy  
  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 7ZV~ op2Q  
  50.misstatements or omissions 错报或漏报 ]<8B-D? Z  
  51.aggregate 总计 l- 1]w$ y  
  52.subsequent events 期后事项 dq YDz  
  53.adjust the financial statements 调整财务报表 wUK7um  
  54.perform additional audit procedures 实施追加的审计程序 BLL]^qN;Y  
  55.audit risk 审计风险 {*?sVAvj  
  56.detection risk 检查风险 ':!3jZP"m  
  57.inappropriate audit opinion 不适当的审计意见 N>A{)_k3  
  58.material misstatement 重大的错报 pwFU2}I  
  59.tolerable misstatement 可容忍错报 pK6e/eC  
  60.the acceptable level of detection risk 可接受的检查风险 }x kLD!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CYPazOfj  
  62.simall business 小规模企业 =mHkXHE~:  
  63.accounting system 会计系统 uq!;  
  64.test of control 控制测试 Cdp]Nv6  
  65.walk-through test 穿行测试 4#^'lKIx  
  66.communication 沟通 i<4>\nc  
  67.flow chart 流程图 o%Be0~n'  
  68.reperformance of internal control 重新执行 Pv/Pww \  
  69.audit evidence 审计证据 ~!nLbK2  
  70.substantive procedures 实质性程序 :W.jNV{e\F  
  71.assertions 认定 Lh8bQH  
  72.esistence 存在 ?~"`^|d  
  73.occurrence 发生 %s$rP  
  74.completeness 完整性 zH)cU%I@.  
  75.rights and obligations 权利和义务 $ ^W-Wmsz  
  76.valuation and allocation 计价和分摊 x],8yR)R  
  77.cutoff 截止  SwdC,  
  78.accuracy 准确性 QP6z?j.  
  79.classification 分类 Y z&*PPx  
  80.inspection 检查 uQGz;F x  
  81.supervision of counting 监盘 u(pdP"  
  82.observation 观察 |Z`M*. d+  
  83.confirmation 函证 ?xtt7*'D  
  84.computation 计算 M"=8O>NZ2  
  85.analytical procedures 分析程序 {fog<1c  
  86.vouch 核对 v!NB~"LQ  
  87.trace 追查 t6'61*)|0  
  88.audit sampling 审计抽样 .M DYGWKt  
  89.error 误差 )t|^Nuj8  
  90.expected error 预期误差 p+, 1Fi  
  91.population 总体 ss? ]  
  92.sampling risk 抽样风险 5cD XWF  
  93.non- sampling risk 非抽样风险 `9. dgV  
  94.sampling unit 抽样单位 33Ssylno  
  95.statistical sampling 统计抽样 1&"-*)  
  96.tolerable error 可容忍误差  28nmQ  
  97.the risk of under reliance 信赖不足风险 ,f} h}  
  98.the risk of over reliance 信赖过度风险 :{[<g](  
  99.the risk of incorrect rejection 误拒风险 Dn~Z SrJ  
  100. the risk of incorrect acceptance 误受风险 z>4 D~HX  
  101.working trial balance 试算平衡表 a @6^8B?w;  
  102.index and cross-referencing 索引和交叉索引  MKU7fFN.  
  103.cash receipt 现金收入 ^C!mCTL1N  
  104.cash disbursement 现金支出 Y)$52m5rM  
  105.bank statement 银行对账单 <"* "1(wN  
  106.bank reconciliation 银行存款余额调节表 Da"yZ\4  
  107.balance sheet date 资产负债表日  X ?tj$  
  108.net realizable value 可变现净值 `5~7IPl3  
  109.storeroom 仓库 4\p$4Hs}  
  110.sale invoice 销售发票 h^}_YaT\  
  111.price list 价目表 ecn}iN  
  112.positive confirmation request 积极式询证函 CV'&4oq  
  113.negative confirmation request 消极式询证函 Xo2^N2I  
  114.purchase requisition 请购单 "Dyym<J  
  115.receiving report 验收报告 82lr4  
  116.gross margin 毛利 `SCy<w3$+[  
  117.manufacturing overhead 制造费用 53B.2 4Tm  
  118.material requisition 领料单 :@.C4oq  
  119.inventory-taking 存货盘点 >G]?  
  120.bond certificate 债券 Z.!g9fi8>  
  121.stock certificate 股票 l;Q >b]DZ  
  122.audit report 审计报告 h ~ $&  
  123.entity 被审计单位 _-n Y2)  
  124.addressee of the audit report 审计报告的收件人 YU&4yk lE  
  125.unqualified opinion 无保留意见 BsKbn@'uC  
  126.qualified opinion 保留意见 kEO1TS  
  127.disclaimer of opinion 无法表示意见 sp|q((z{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   d+tj%7  
  A (2)absorbed overhead 已吸收制造费用 Zb]/nP1P  
  A (3)absorption costing 吸收成本计算 PNf&@  
  A (4)account 账户,报表   \I;cZ>{u"}  
  A (5)accounting postulate 会计假设   lqF>=15  
  A (6)accounting series release 会计公告文件   Qh^R Ax  
  A (7)accounting valuation 会计计价   1YFeVMc  
  A (8)account sale 承销清单 b7bSTFZxC  
  A (9)accountability concept 经营责任概念   >;,gGH  
  A (10)accountancy 会计职业   i<mevL  
  A (11)accountant 会计师   'GkvUrD9D$  
  A (12)accounting 会计   f3 !n$lj  
  A (13)agency cost 代理成本   ~P/]: =  
  A (14)accounting bases 会计基础   H"_v+N5=  
  A (15)accounting manual 会计手册   L_^`k4ct  
  A (16)accounting period 会计期间   d<#p %$A4  
  A (17)accounting policies 会计方针   ?9p$XG  
  A (18)accounting rate of return 会计报酬率   wS V@=)H\:  
  A (19)accounting reference date 会计参照日   i-b1d'?Rb  
  A (20)accounting reference period 会计参照期间   !nwbj21%  
  A (21)accrual concept 应计概念   Rb#/qkk/  
  A (22)accrual expenses 应计费用   Rs2-94$!5  
  A (23)acid test ration 速动比率(酸性测试比率)   [<yz)<<  
  A (24)acquisition 购置   G;NB\3 ~X  
  A (25)acquisition accounting 收购会计   ! tGiTzzp  
  A (26)activity based accounting 作业基础成本计算   n'yl)HA~>`  
  A (27)adjusting events 调整事项   yxvjg\!&  
  A (28)administrative expenses 行政管理费   &3I$8v|!?  
  A (29)advice note 发货通知   /_q#a h  
  A (30)amortization 摊销   BhLZ7*  
  A (31)analytical review 分析性检查   gGI8t@t:  
  A (32)annual equivalent cost 年度等量成本法   (etUEb^}T  
  A (33)annual report and accounts 年度报告和报表   `y2ljIWJ  
  A (34)appraisal cost 检验成本   &mcR   
  A (35)appropriation account 盈余分配账户   SiV*WxQe  
  A (36)articles of association 公司章程细则   AF GwT%ZD  
  A (37)assets 资产   zka?cOmYF[  
  A (38)assets cover 资产保障   !Av1Leb9$  
  A (39)asset value per share 每股资产价值   [t{](-  
  A (40)associated company 联营公司   eQ<xp A  
  A (41)attainable standard 可达标准   +`| mJa  
ds] ?;l"  
 A (42)attributable profit 可归属利润   ^>^ \CP]  
  A (43)audit 审计   Jn*Nao_)  
  A (44)audit report 审计报告   !lhFKb;  
  A (45)auditing standards 审计准则   ra]:$XJ5=a  
  A (46)authorized share capital 额定股本   7/?DPwbx  
  A (47)available hours 可用小时   p.C1nh  
  A (48)avoidable costs 可避免成本 _IxamWpX$  
  B (49)back-to-back loan 易币贷款   FZp<|t  
  B (50)backflush accounting 倒退成本计算   WNa3^K/W{  
  B (51)bad debts 坏帐   B'p5M.6d#:  
  B (52)bad debts ratio 坏帐比率   9#Y2`p T  
  B (53)bank charges 银行手续费   I8k  
  B (54)bank overdraft 银行透支   -L8Y J8J6  
  B (55)bank reconciliation 银行存款调节表   nhewDDu  
  B (56)bank statement 银行对账单   j=W@P-  
  B (57)bankruptcy 破产   *Tp]h 0  
  B (58)basis of apportionment 分摊基础   TT7PQf >  
  B (59)batch 批量   fLNag~  
  B (60)batch costing 分批成本计算    2:'lZQ  
  B (61)beta factor B(市场)风险因素   C2G  |?=  
  B (62)bill 账单   C8.W5P[U  
  B (63)bill of exchange 汇票   >rw"Rd'  
  B (64)bill of landing 提单   o@3B(j;J`  
  B (65)bill of materials 用料预计单   #ZlM?Q  
  B (66)bill payable 应付票据   :tLbFW[  
  B (67)bill receivable 应收票据   @6b[GekZ<  
  B (68)bin card 存货记录卡   *S4aF*Qk  
  B (69)bonus 红利   Lm|al.Z  
  B (70)book-keeping 薄记   6vobta^w  
  B (71)Boston classification 波士顿分类   K_#UZA< Y  
  B (72)breakeven chart 保本图   ln#\sA?iG  
  B (73)breakeven point 保本点   .S!-e$EJ  
  B (74)breaking-down time 复位时间   ! =WcF5  
  B (75)budget 预算   Ea]T>4  
  B (76)budget center 预算中心   b[srG6{ &  
  B (77)budget cost allowance 预算成本折让   dIJGB==  
  B (78)budget manual 预算手册   y(v_-6b  
  B (79)budget period 预算期间   V#J"c8n  
  B (80)budgetary control 预算控制   ffk4mhH  
  B (81)budgeted capacity 预算生产能力   N09KVz2Q  
  B (82)burden 制造费用   xNX'~B^4d  
  B (83)business center 经营中心   fY_%33_I$  
  B (84)business entity 营业个体   hVUIBJ/5(-  
  B (85)business unit 经营单位   S+ebO/$>  
 B (86)buy-out management 管理性购买产权   ,|pp67   
  B (87)by-product 副产品 O]{*( J/t  
  C (88)called-up share capital 催缴股本   lFf XWNb  
  C (89)capacity 生产能力   k[9A,N^lZB  
  C (90)capacity ratios 生产能力比率   )0-o%- e  
  C (91)capital 资本   E[?kGR[  
  C (92)capital assets pricing model资本资产计价模式   )gXTRkmw  
  C (93)capital commitment 承诺资本   G),db%,X2  
  C (94)capital employed 已运用的资本   B 8{ uR  
  C (95)capital expenditure 资本支出   ? )_7U  
  C (96)capital expenditureauthorization 资本支出核准   0 d4cE10  
  C (97)capital expenditure control 资本支出控制   qq;b~ 3 kW  
  C (98)capital expenditure proposal资本支出申请   I4il R$jg  
  C (99)capital funding planning 资本基金筹集计划   5v9uHxy  
  C (100)capital gain 资本收益   d#\W hRE  
  C (101)capital investment appraisal资本投资评估   kcS6_l  
  C (102)capital maintenance 资本保全   v!trsjb  
  C (103)capital resource planning 资本资源计划   x?L hq2  
  C (104)capital surplus 资本盈余   ]l[2hy= cV  
  C (105)capital turnover 资本周转率   +'XhC#:  
  C (106)card 记录卡   hYb9`0G"2  
  C (107)cash 现金   t5) J;0/  
  C (108)cash account 现金账户   yvxl_*Ds8  
  C (109)cash book 现金账薄   "HC)/)Mv@  
  C (110)cash cow 金牛产品   g.a| c\WH  
  C (111)cash flow 现金流量   4#:\?HAu!  
  C (112)cash discounted 现金贴现   a)S7}0|R  
  C (113)cash flow budget 现金流量预算   GuO`jz F  
  C (114)cash flow statement 现金流量表   =M<z8R  
  C (115)cash ledger 现金分类账   RH1uVdJ1  
  C (116)cash limit 现金限额   T"!EK&  
  C (117)CCA 现时成本会计   C3S`}o.  
  C (118)center 中心   N E= w6  
  C (119)changeover time 变更时间   ' msmXX@q  
  C (120)chartered entity 特许经济个体   uvB1VV4  
  C (121)cheque 支票   SRCOs1(EK9  
  C (122)cheque register 支票登记薄   &+r 4  
  C (123)coin analysis 零钱分类   K"l0w**Og#  
  C (124)classification 分类   !kXeO6X@m  
  C (125)clock card 工时卡   Y&~M7TYb  
  C (126)code 代码   &71e5<(dG  
  C (127)commitment accounting 承诺确认会计   I/B1qw;MN  
  C (128)common cost 共同成本   y $V[_TN  
  C (129)company limited byguarantee 有限担保责任公司   j}RzXJ~t  
C (130)company limited shares 股份有限公司   (1){A8=?o  
  C (131)competitive position 竞争能力状况   J&6:d   
  C (132)concept 概念   HC7JMj  
  C (133)conglomerate 跨行业企业   Z;b+>2oL  
  C (134)consistency concept 一致性概念   <LA^%2jT  
  C (135)consolidated accounts 合并报表   \+Y!ILOI  
  C (136)consolidation accounting 合并会计   ow.6!tl0=h  
  C (137)consortium 财团   l2&hBacT  
  C (138)contingency plan 应急计划   )i!^]|$   
  C (139)contingent liabilities 或有负债   Q6^x8  
  C (140)continuous operation 连续生产   R8<eN9bJ9  
  C (141)contra 抵消   O3%[dR  
  C (142)contract cost 合同成本   daX*}Ix  
  C (143)contract costing 合同成本计算   dWR1cvB(wY  
  C (144)contribution 贡献毛益   f=I:DkR  
  C (145)contribution centre 贡献中心   ]}2Ztr)zZ  
  C (146)contribution chart 贡献图   j>'B [  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xjq0D[  
  C (148)contribution to salesration 贡献毛益对销售比率   0ar=cuDm  
  C (149)control 控制   hz)9"B\S  
  C (150)control account 控制帐户   d^84jf.U  
  C (151)control limits 控制限度   o4)hxs  
  C (152)controllability concept 可控制概念   7GZq|M_:y  
  C (153)controllable cost 可控制成本   _!AJiP3!)4  
  C (154)conversion cost 加工成本   /#t&~E_|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #@Y/{[s|@  
  C (156)corporate appraisal 公司评估    @Fx@5e  
  C (157)corporate planning 公司计划   #WufZ18#  
  C (158)corporate social reporting 公司社会报告   P*G+eqX  
  C (159)corporation 股份公司   tWD|qg _  
  C (160)cost 成本   g%\L&}Jd  
  C (161)cost account 成本帐户   ,{{SI  
  C (162)cost accounting 成本会计   6/2v  
  C (163)cost accounting manual 成本手册   R^P_{_I*"  
  C (164)cost accounts calendar 成本报表的日历时间   Eark)  
  C (165)cost adjustment 成本调整   8/Rm!.8+~  
  C (166)cost allocation 成本分配   JJf<*j^G  
  C (167)cost apportionment 成本分摊   Y<LNQ]8\G  
  C (168)cost attribution 成本归属   .JAcPyK^  
  C (169)cost audit 成本审计   _CdROo6I  
  C (170)cost behaviour 成本性态   #`/QOTnm2c  
  C (171)cost benefit analysis 成本效益分析   =! m JG  
  C (172)cost center 成本中心   S,vu]?-8  
  C (173)cost driver 成本动因
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