论坛风格切换切换到宽版
  • 3684阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
y9;#1:ic  
]yX@'f  
注会《审计》英语常用词汇 4*U P. r@  
W*xX{$NL  
m^\TUj  
  1.audit   审计 "] -],K  
  2.attestation   鉴证 ;+I4&VieK  
  3.credibility   可信赖程度 FF Gqa&  
  4.audit of financial statements 财务报表审计 .Nx W=79t  
  5.agreed-upon procedures 执行商定程序 Hwe)Tsh e  
  6.high levels of assurance 高水平保证 |AH@ EI>  
  7.compilation 编制 -lRhz!E]  
  8.reliability 可靠性 a%J6f$A#  
  9.relevance 相关性 yNJAWM7  
  10.professional skepticism 职业谨慎 )3muPMaY  
  11.objectivity 客观性 {rkn q_;0  
  12. professional competence 专业胜任能力 fjDpwb:x)  
  13.Senior/CPA-in-charge 项目经理 qGPb  
  14.audit engagement letter 业务约定书 r.FLGD U  
  15.recurring audit 连续审计 ke.7Zp2.R  
  16.the client 委托人 O'}l lo  
  17.change CPA 更换注册会计 cc >  
  18.the existing CPA 现任注册会计师 H=zN[MU  
  19.the successor CPA 后任注册会计师 ]s|lxqP  
  20.the preceding CPA前任注册会计师 0v"&G<J  
  21.issue the audit report 出具审计报告 D)&o8D`  
  22.expert 专家 1}`LTPW9  
  23.the board of directors 董事会 mR":z|6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {.#zHL ;  
  25.assess material misstatement risks评估重大错报风险 >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 j/<??v4F4  
  27.a general knowledge of —— 初步了解―――的情况 hD 46@  
  28.a more knowledge of—— 进一步了解的情况 G79C {|c\  
  29.the prior year‘s working papers 以前年度工作底稿 {u 30r c"  
  30.minutes of meeting 会议纪要 5FuK\y  
  31.business risks 经营风险 5&4F,v[zp  
  32.appropriateness 适当性 ~2N-k1'-'  
  33.accounting estimate 会计估计 Y%v P#>h  
  34.management representations 管理层声明 x|apQ6  
  35.going concern assumption 持续经营假设 Z[,`"}}hv=  
  36.audit plan 审计计划 12r` )  
  37.significant audit areas 重点审计领域 m(3);)d  
  38.error 错误 J7a-CI_Tf  
  39.fraud舞弊 ehc<|O9tY  
  40.modified or additional procedures 修改或追加审计程序 dV$!JTsd  
  41.misappropriation of assets 侵占资产 rqvU8T7A  
  42.transactions without substance 虚假交易 .g-3e"@  
  43.unusual pressures 异常压力 (4)3W^/kk?  
  44.the suspected noncompliance 涉嫌存在违法行为 l:tpL(%  
  45.materialiy 重要性 /;UTC)cJ  
  46.exceed the materiality level 超过重要性水平 wd`R4CKhP]  
  47.approach the materiality level 接近重要性水平 #DaP=k"XV  
  48.an acceptably low level 可接受水平 R;=6VH  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Z oTNm  
  50.misstatements or omissions 错报或漏报 F|]rA*2u  
  51.aggregate 总计 -g2{68 1`r  
  52.subsequent events 期后事项 F YeEG  
  53.adjust the financial statements 调整财务报表 O`[]xs  
  54.perform additional audit procedures 实施追加的审计程序 <jL#>L%%  
  55.audit risk 审计风险 CB@B.)E  
  56.detection risk 检查风险 Fi{mr*}  
  57.inappropriate audit opinion 不适当的审计意见 !\w\ ]7 ls  
  58.material misstatement 重大的错报 DM/hcY$MW  
  59.tolerable misstatement 可容忍错报 rAatJc"0  
  60.the acceptable level of detection risk 可接受的检查风险 u@"o [e':  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 WB"$u2{|i  
  62.simall business 小规模企业  ,(hY%M&\  
  63.accounting system 会计系统 )K.R\]XR  
  64.test of control 控制测试 /Y^7Rl  
  65.walk-through test 穿行测试 =w,(M  
  66.communication 沟通 qi[(*bFK7  
  67.flow chart 流程图 `hF;$  
  68.reperformance of internal control 重新执行 $WD +Q@6  
  69.audit evidence 审计证据 wR1K8b".DC  
  70.substantive procedures 实质性程序 ) hPVX()O!  
  71.assertions 认定 bG1 ofsU  
  72.esistence 存在 3&'R1~Vh  
  73.occurrence 发生 9l=Fv6  
  74.completeness 完整性 6Wu*.53  
  75.rights and obligations 权利和义务 .??rqaZ=  
  76.valuation and allocation 计价和分摊 /kb$p8!C".  
  77.cutoff 截止 'qlxAYw<f  
  78.accuracy 准确性 :dbV2'vIQ  
  79.classification 分类 QW:Z[?39^  
  80.inspection 检查 7#/|VQX<A  
  81.supervision of counting 监盘 A@ { !:_55  
  82.observation 观察 pgfu+K7?w  
  83.confirmation 函证 *%f3rvt7@)  
  84.computation 计算 8ok7|DJ  
  85.analytical procedures 分析程序 .i\wE@v  
  86.vouch 核对 9w$7VW;  
  87.trace 追查 `i{4cT8:  
  88.audit sampling 审计抽样 _PdAN= C3  
  89.error 误差 6 cr^<]v!  
  90.expected error 预期误差 %1@.7 uTN  
  91.population 总体 n%8#?GC`  
  92.sampling risk 抽样风险 4] M =q{  
  93.non- sampling risk 非抽样风险 ees^O{ 8  
  94.sampling unit 抽样单位 @%keTTZ  
  95.statistical sampling 统计抽样 {9,R@>R  
  96.tolerable error 可容忍误差 =z']s4  
  97.the risk of under reliance 信赖不足风险 }W)Mwu'W  
  98.the risk of over reliance 信赖过度风险 n+S&!PB  
  99.the risk of incorrect rejection 误拒风险 #s/{u RYQ  
  100. the risk of incorrect acceptance 误受风险 <X9T-b"$h  
  101.working trial balance 试算平衡表 \c' %4Ao  
  102.index and cross-referencing 索引和交叉索引 TyyRj4>  
  103.cash receipt 现金收入 EsNk<Ra  
  104.cash disbursement 现金支出 f>b!-|  
  105.bank statement 银行对账单 [j1^$n 8V  
  106.bank reconciliation 银行存款余额调节表 N+[}Gb"8q  
  107.balance sheet date 资产负债表日 cEtZ}2,j  
  108.net realizable value 可变现净值 jBGG2[hV  
  109.storeroom 仓库 Ld'EABM  
  110.sale invoice 销售发票 `,Q<YT ~  
  111.price list 价目表 ~ |J*E38  
  112.positive confirmation request 积极式询证函 .2{6h  
  113.negative confirmation request 消极式询证函 ^$ZI>L0+  
  114.purchase requisition 请购单 ^S:cNRSW"  
  115.receiving report 验收报告 Ed8U;U b  
  116.gross margin 毛利 .Lp Nm'=R  
  117.manufacturing overhead 制造费用 W=(MsuirO  
  118.material requisition 领料单 1XC*|  
  119.inventory-taking 存货盘点 V&$  J;  
  120.bond certificate 债券 hu`L v  
  121.stock certificate 股票 'XG:1Bpm  
  122.audit report 审计报告 Rs^jk)Z:)  
  123.entity 被审计单位 qb 46EZu  
  124.addressee of the audit report 审计报告的收件人 ,OFq'}q  
  125.unqualified opinion 无保留意见 H{&a)!Ms  
  126.qualified opinion 保留意见 |A2W8b {]  
  127.disclaimer of opinion 无法表示意见 _-YL!oP  
  128.adverse opinion 否定意见
O>kXysMv>  
{: Am9B  
A (1)ABC 作业基础成本计算   $a)J CErN  
  A (2)absorbed overhead 已吸收制造费用 19pND m2H1  
  A (3)absorption costing 吸收成本计算 8-W"4)@b  
  A (4)account 账户,报表   k,yc>3P;U  
  A (5)accounting postulate 会计假设   ZA) SJWwD  
  A (6)accounting series release 会计公告文件   1 yxZ  
  A (7)accounting valuation 会计计价   & T5f H!?4  
  A (8)account sale 承销清单 BvNl?A@]A  
  A (9)accountability concept 经营责任概念   + 6i7,U  
  A (10)accountancy 会计职业   0m)-7@  
  A (11)accountant 会计师   \fkS_r,i  
  A (12)accounting 会计   OYQXi  
  A (13)agency cost 代理成本   o9DYr[  
  A (14)accounting bases 会计基础   s ki1f  
  A (15)accounting manual 会计手册   mR g ,A\  
  A (16)accounting period 会计期间   >;T$# LZ  
  A (17)accounting policies 会计方针   Qq @_Z=mt  
  A (18)accounting rate of return 会计报酬率   p3>Q<  
  A (19)accounting reference date 会计参照日   FCUVP,"T  
  A (20)accounting reference period 会计参照期间   Z{8e xym  
  A (21)accrual concept 应计概念   Ncs4<"{$  
  A (22)accrual expenses 应计费用   .Bm^3A  
  A (23)acid test ration 速动比率(酸性测试比率)   oP 6.t-<dU  
  A (24)acquisition 购置   v^FV t  
  A (25)acquisition accounting 收购会计   .YnP% X=  
  A (26)activity based accounting 作业基础成本计算   tU-#pB>H  
  A (27)adjusting events 调整事项   F}VS)  
  A (28)administrative expenses 行政管理费   ^59YfC<f  
  A (29)advice note 发货通知   t1*BWY  
  A (30)amortization 摊销   Xs.$2  
  A (31)analytical review 分析性检查   &Sa_%:*D(  
  A (32)annual equivalent cost 年度等量成本法   *Xf[b)FR  
  A (33)annual report and accounts 年度报告和报表   zyQ,unu  
  A (34)appraisal cost 检验成本   {+9^PC_hm;  
  A (35)appropriation account 盈余分配账户   }R?v"6aBS  
  A (36)articles of association 公司章程细则   3> n2  
  A (37)assets 资产   $; KQY7  
  A (38)assets cover 资产保障   ?[NTw./'7A  
  A (39)asset value per share 每股资产价值   ^=heen<S%  
  A (40)associated company 联营公司   Azdz3/  
  A (41)attainable standard 可达标准   ] k3GFPw  
8k*  
 A (42)attributable profit 可归属利润   rTm>8et  
  A (43)audit 审计   ePPp)=  
  A (44)audit report 审计报告   `CTkx?e[  
  A (45)auditing standards 审计准则   CBz(hCaI  
  A (46)authorized share capital 额定股本   CIxVR  
  A (47)available hours 可用小时   CguU+8 ]  
  A (48)avoidable costs 可避免成本 5KA FUR0  
  B (49)back-to-back loan 易币贷款   P_^ |KEz  
  B (50)backflush accounting 倒退成本计算   3f7t%  
  B (51)bad debts 坏帐   !)l%EJngL  
  B (52)bad debts ratio 坏帐比率   t2!$IHE:  
  B (53)bank charges 银行手续费   Np5/lPb1  
  B (54)bank overdraft 银行透支   ,_TH@0{   
  B (55)bank reconciliation 银行存款调节表   _ z"ci$[  
  B (56)bank statement 银行对账单   -?2&5YB  
  B (57)bankruptcy 破产   C4X{Ps \  
  B (58)basis of apportionment 分摊基础   GFy0R"&d[  
  B (59)batch 批量   H*:r>Lm=  
  B (60)batch costing 分批成本计算   >uqS  
  B (61)beta factor B(市场)风险因素   Jte:l:yjtA  
  B (62)bill 账单   [/#k $-  
  B (63)bill of exchange 汇票   X &;]  
  B (64)bill of landing 提单   JE8p 5WaR  
  B (65)bill of materials 用料预计单   GmEJ,%A  
  B (66)bill payable 应付票据   L2V $%*6  
  B (67)bill receivable 应收票据   2Xq!'NrS  
  B (68)bin card 存货记录卡   s].'@_~s  
  B (69)bonus 红利    c+G:@%  
  B (70)book-keeping 薄记   qkR,<"C|`  
  B (71)Boston classification 波士顿分类   T/spUlWu  
  B (72)breakeven chart 保本图   H(*=9  
  B (73)breakeven point 保本点   1rvf\[  
  B (74)breaking-down time 复位时间   51FK~ 5  
  B (75)budget 预算   =+sIX3  
  B (76)budget center 预算中心   v#YS`];B  
  B (77)budget cost allowance 预算成本折让   JQvQm|\nc  
  B (78)budget manual 预算手册   MWd_ 6XM  
  B (79)budget period 预算期间   4d3]pvv  
  B (80)budgetary control 预算控制   ]@j"0F/`  
  B (81)budgeted capacity 预算生产能力   /w0v5X7  
  B (82)burden 制造费用   |Bf:pG!  
  B (83)business center 经营中心   3<.j`JB@&  
  B (84)business entity 营业个体   { P\8g8  
  B (85)business unit 经营单位   I!i#=  
 B (86)buy-out management 管理性购买产权   JEkIbf?=r  
  B (87)by-product 副产品 V n!az}  
  C (88)called-up share capital 催缴股本   eABdy e  
  C (89)capacity 生产能力   5fDtSsW  
  C (90)capacity ratios 生产能力比率   %n`iA7j$W  
  C (91)capital 资本   FoelOq6  
  C (92)capital assets pricing model资本资产计价模式   W U4vb  
  C (93)capital commitment 承诺资本   7.1E mJ  
  C (94)capital employed 已运用的资本   +/UXy2VRt$  
  C (95)capital expenditure 资本支出   C,e$g  
  C (96)capital expenditureauthorization 资本支出核准   fKK-c9F   
  C (97)capital expenditure control 资本支出控制   '>lPq tdZ  
  C (98)capital expenditure proposal资本支出申请   p/^\(/\])  
  C (99)capital funding planning 资本基金筹集计划   0tm "kzy  
  C (100)capital gain 资本收益   &.bR1wX  
  C (101)capital investment appraisal资本投资评估   CR|&VxA  
  C (102)capital maintenance 资本保全   ?}>Z_ ("  
  C (103)capital resource planning 资本资源计划   \5pAG mgD  
  C (104)capital surplus 资本盈余   YPJx/@Z`  
  C (105)capital turnover 资本周转率   tH|Q4C  
  C (106)card 记录卡   CFrHNU  
  C (107)cash 现金   5]n<%bP\  
  C (108)cash account 现金账户   JU,RO oz(  
  C (109)cash book 现金账薄   ^1& LHrT  
  C (110)cash cow 金牛产品   2BU)qv-  
  C (111)cash flow 现金流量   X]^E:'E!  
  C (112)cash discounted 现金贴现   GWE0 UO}  
  C (113)cash flow budget 现金流量预算   GbrPtu2{@V  
  C (114)cash flow statement 现金流量表   a>jI_)L  
  C (115)cash ledger 现金分类账   :g:h 0'G  
  C (116)cash limit 现金限额   #WmAkzvq  
  C (117)CCA 现时成本会计   N(/<qv  
  C (118)center 中心   4a50w:Jy]  
  C (119)changeover time 变更时间   u|*| RuY  
  C (120)chartered entity 特许经济个体   WuQ<AS=   
  C (121)cheque 支票   3f.Gog  
  C (122)cheque register 支票登记薄   [^BUhm3a  
  C (123)coin analysis 零钱分类   # yRA. ;  
  C (124)classification 分类   .p*D[o2 9  
  C (125)clock card 工时卡   $=QO_t)?  
  C (126)code 代码   &Or=_5Y`  
  C (127)commitment accounting 承诺确认会计   N#!1@!2BN  
  C (128)common cost 共同成本   &"6ktKrIg  
  C (129)company limited byguarantee 有限担保责任公司   !U~#H_  
C (130)company limited shares 股份有限公司   L<>NL$CrN  
  C (131)competitive position 竞争能力状况   Gy7x?  
  C (132)concept 概念   t }C ^E  
  C (133)conglomerate 跨行业企业   yNf=Kl  
  C (134)consistency concept 一致性概念   teNQUIe-  
  C (135)consolidated accounts 合并报表   @X><lz  
  C (136)consolidation accounting 合并会计   nVA'O  
  C (137)consortium 财团   >{) #|pWU  
  C (138)contingency plan 应急计划   yacGJz^f=  
  C (139)contingent liabilities 或有负债   ^dKaa  
  C (140)continuous operation 连续生产   %1+~(1P  
  C (141)contra 抵消   fU7:3"|s8  
  C (142)contract cost 合同成本   9nAK6$/  
  C (143)contract costing 合同成本计算   SJ_cwYwI$  
  C (144)contribution 贡献毛益   W_n.V" hN  
  C (145)contribution centre 贡献中心   Z8 n%=(He  
  C (146)contribution chart 贡献图   { RX |  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e w ,edU  
  C (148)contribution to salesration 贡献毛益对销售比率   BU{ V,|10a  
  C (149)control 控制   _ll aH  
  C (150)control account 控制帐户   2s ,n!u Fd  
  C (151)control limits 控制限度   k3h53QTmC  
  C (152)controllability concept 可控制概念   !fjU?_[S  
  C (153)controllable cost 可控制成本   BcO2* 3  
  C (154)conversion cost 加工成本   j?)`VLZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _rh.z_a7w  
  C (156)corporate appraisal 公司评估   5kZ yiC*  
  C (157)corporate planning 公司计划   #/=yz<B  
  C (158)corporate social reporting 公司社会报告   s(LqhF[N2]  
  C (159)corporation 股份公司   fB }5,22  
  C (160)cost 成本   p<['FRf"  
  C (161)cost account 成本帐户   Rk0 rHC6[  
  C (162)cost accounting 成本会计   \-id[zKb  
  C (163)cost accounting manual 成本手册   3;gtuqwD$  
  C (164)cost accounts calendar 成本报表的日历时间   !h(0b*FUJ  
  C (165)cost adjustment 成本调整   hRcJ):Wyb  
  C (166)cost allocation 成本分配   9+|,aG s  
  C (167)cost apportionment 成本分摊   2Yjysn  
  C (168)cost attribution 成本归属   )%c)-c  
  C (169)cost audit 成本审计   FLOJ  
  C (170)cost behaviour 成本性态   ADUI@#vk  
  C (171)cost benefit analysis 成本效益分析   %K,,Sl_  
  C (172)cost center 成本中心   I+Cmj]M s0  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个