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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 % XvJJ  
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  1.audit   审计 KcPI ,.4{  
  2.attestation   鉴证 4Kl{^2  
  3.credibility   可信赖程度 }:SWgPfc  
  4.audit of financial statements 财务报表审计 ,]FcWx \u  
  5.agreed-upon procedures 执行商定程序 V d`}F0WD  
  6.high levels of assurance 高水平保证 h=*eOxR"4^  
  7.compilation 编制 }LYK:?_/  
  8.reliability 可靠性 nI0TvB D  
  9.relevance 相关性 +T!7jC(O Q  
  10.professional skepticism 职业谨慎 6Z ,GD  
  11.objectivity 客观性 nNj<!}HvV  
  12. professional competence 专业胜任能力 mssCnr;   
  13.Senior/CPA-in-charge 项目经理 pXPLTGY<R+  
  14.audit engagement letter 业务约定书 .^hk^r  
  15.recurring audit 连续审计 8r{:d i*  
  16.the client 委托人 @T 5dPmn  
  17.change CPA 更换注册会计 Fm-D>PR  
  18.the existing CPA 现任注册会计师 v#X l  
  19.the successor CPA 后任注册会计师 w%'8bH!  
  20.the preceding CPA前任注册会计师 |g)/6jG<-  
  21.issue the audit report 出具审计报告 pXap<T  
  22.expert 专家 jVdRy{MH  
  23.the board of directors 董事会 {>r56 \!F  
  24.knowledge of the entity‘ s business 了解被审计单位情况 OK8|w]-A  
  25.assess material misstatement risks评估重大错报风险 ?j:U<TY)  
  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 5yl[#>qt  
  27.a general knowledge of —— 初步了解―――的情况 e<Bw duy  
  28.a more knowledge of—— 进一步了解的情况 A,fPl R  
  29.the prior year‘s working papers 以前年度工作底稿 u*"mdL2  
  30.minutes of meeting 会议纪要 CO5>Q o  
  31.business risks 经营风险 qi51'@  
  32.appropriateness 适当性 dsrKHi  
  33.accounting estimate 会计估计 =CqZ$  
  34.management representations 管理层声明 F4X0DRC,G  
  35.going concern assumption 持续经营假设 oj$^87KX  
  36.audit plan 审计计划 09_5niaz[  
  37.significant audit areas 重点审计领域 6C@W6DR3N  
  38.error 错误 $v \@mW*R  
  39.fraud舞弊 pVN) k  
  40.modified or additional procedures 修改或追加审计程序 6R=dg2tKT  
  41.misappropriation of assets 侵占资产 Bj1{=Pvl  
  42.transactions without substance 虚假交易 hO?RsYJ.F  
  43.unusual pressures 异常压力 ]Oh8LcE#BF  
  44.the suspected noncompliance 涉嫌存在违法行为 v{2euOFE  
  45.materialiy 重要性 .5AyB9a%&  
  46.exceed the materiality level 超过重要性水平 UB8TrYra  
  47.approach the materiality level 接近重要性水平 lk(. zYaaN  
  48.an acceptably low level 可接受水平 y/9aI/O'  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 HAca'!p  
  50.misstatements or omissions 错报或漏报 ]/cVlpZ{f  
  51.aggregate 总计 7SVq fWp  
  52.subsequent events 期后事项 ?7k%4~H t  
  53.adjust the financial statements 调整财务报表 rEfo)jod  
  54.perform additional audit procedures 实施追加的审计程序 oU[>.Igi  
  55.audit risk 审计风险 ZIr&_x#e  
  56.detection risk 检查风险 9V/:1I0?&0  
  57.inappropriate audit opinion 不适当的审计意见 /9wmc2  
  58.material misstatement 重大的错报 ba`V`0p-(  
  59.tolerable misstatement 可容忍错报 @b]?Gg  
  60.the acceptable level of detection risk 可接受的检查风险 }<7S% ?TY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dd> qy  
  62.simall business 小规模企业 BXj]]S2  
  63.accounting system 会计系统 OA?pBA  
  64.test of control 控制测试 bw[s<z|LKA  
  65.walk-through test 穿行测试 B\mRH V!  
  66.communication 沟通 > 3SZD  
  67.flow chart 流程图 r0'6\MS13  
  68.reperformance of internal control 重新执行 `{v!|.d<  
  69.audit evidence 审计证据 jMUN|(=Y  
  70.substantive procedures 实质性程序 Tj3xK%K_r3  
  71.assertions 认定 G\4*6iw:  
  72.esistence 存在 y7Sey;  
  73.occurrence 发生 'jr[ ?WQ  
  74.completeness 完整性 s k>E(Myo  
  75.rights and obligations 权利和义务 @4FG & >kQ  
  76.valuation and allocation 计价和分摊 ^V;h>X|  
  77.cutoff 截止 =_)yV0  
  78.accuracy 准确性 Y Z.? k4>  
  79.classification 分类 '2=$pw  
  80.inspection 检查 x(r~<a[  
  81.supervision of counting 监盘 @ )< 3Z  
  82.observation 观察 tQYkH$e`/{  
  83.confirmation 函证 e]Q bC "  
  84.computation 计算 -+)06BqF}  
  85.analytical procedures 分析程序 m6 V L  
  86.vouch 核对 vlSSw+r9  
  87.trace 追查 58>C,+  
  88.audit sampling 审计抽样 8?z7!k]  
  89.error 误差 $AyE6j_1gX  
  90.expected error 预期误差 *kM^l!<g  
  91.population 总体 /UP1*L  
  92.sampling risk 抽样风险 kH|cB!?x  
  93.non- sampling risk 非抽样风险 u,&[I^WK`C  
  94.sampling unit 抽样单位 (_.0g}2  
  95.statistical sampling 统计抽样 ,2MLYW,  
  96.tolerable error 可容忍误差 >\s8S}p  
  97.the risk of under reliance 信赖不足风险 +> Xe_  
  98.the risk of over reliance 信赖过度风险 tsf)+`vt  
  99.the risk of incorrect rejection 误拒风险 tH^]`6"QUa  
  100. the risk of incorrect acceptance 误受风险 15dbM/Gj  
  101.working trial balance 试算平衡表 k[<Uxh%  
  102.index and cross-referencing 索引和交叉索引 JC#M,j2  
  103.cash receipt 现金收入 ? j^:jV  
  104.cash disbursement 现金支出 ziXZJ^(FI  
  105.bank statement 银行对账单 Bh0hUE  
  106.bank reconciliation 银行存款余额调节表 3<A$lG  
  107.balance sheet date 资产负债表日 T@P[jtH<d  
  108.net realizable value 可变现净值 t,,W{M|E(  
  109.storeroom 仓库 xV>sc;PEb  
  110.sale invoice 销售发票 82KWe=  
  111.price list 价目表 f(E[jwy  
  112.positive confirmation request 积极式询证函 5#B M  
  113.negative confirmation request 消极式询证函 fx*Q,}t  
  114.purchase requisition 请购单 @~C C$Y$  
  115.receiving report 验收报告 MwTouEGGgA  
  116.gross margin 毛利 $5N\sdyZxg  
  117.manufacturing overhead 制造费用 ?L+|b5RS  
  118.material requisition 领料单 sj8lvIY5  
  119.inventory-taking 存货盘点 \%Lj !\  
  120.bond certificate 债券 PaZd^0'!Z  
  121.stock certificate 股票 bBgy Lyg  
  122.audit report 审计报告 qx";G  
  123.entity 被审计单位 .Zm de*b  
  124.addressee of the audit report 审计报告的收件人 /amWf^z  
  125.unqualified opinion 无保留意见 +Y"HbNz  
  126.qualified opinion 保留意见 St;@ZV  
  127.disclaimer of opinion 无法表示意见 7_c/wbA#me  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @Zw[LIQ*  
  A (2)absorbed overhead 已吸收制造费用 e`bP=7`0  
  A (3)absorption costing 吸收成本计算 1{.5X8y1x  
  A (4)account 账户,报表   N4$ K {  
  A (5)accounting postulate 会计假设   $/"QYSF  
  A (6)accounting series release 会计公告文件   NKMVp/66D  
  A (7)accounting valuation 会计计价   &x)nK  
  A (8)account sale 承销清单 jQ3&4>gj  
  A (9)accountability concept 经营责任概念   EpB3s{B"  
  A (10)accountancy 会计职业   g>;"Fymc'  
  A (11)accountant 会计师   ~ugH2jiB  
  A (12)accounting 会计   6[\1Nzy>  
  A (13)agency cost 代理成本   hUe\sv!x?  
  A (14)accounting bases 会计基础   46gDoSS  
  A (15)accounting manual 会计手册   BE)&.}l  
  A (16)accounting period 会计期间   *X8Pa ;x  
  A (17)accounting policies 会计方针   cQrXrij;!  
  A (18)accounting rate of return 会计报酬率   tu6<>  
  A (19)accounting reference date 会计参照日   Yd]  
  A (20)accounting reference period 会计参照期间   m*vz   
  A (21)accrual concept 应计概念   R#4f_9e<Z  
  A (22)accrual expenses 应计费用   0.0r?T  
  A (23)acid test ration 速动比率(酸性测试比率)   E'^ny4gL  
  A (24)acquisition 购置   OXS.CFZM  
  A (25)acquisition accounting 收购会计   kJpr:4;@_  
  A (26)activity based accounting 作业基础成本计算   lY[\eQ 1:  
  A (27)adjusting events 调整事项   BMItHn].  
  A (28)administrative expenses 行政管理费   bJ^Jmb  
  A (29)advice note 发货通知   K&BaGrR  
  A (30)amortization 摊销   -FQc_k?VF  
  A (31)analytical review 分析性检查   S~U5xM^s  
  A (32)annual equivalent cost 年度等量成本法   O:Wd ,3_  
  A (33)annual report and accounts 年度报告和报表   @T] G5|\ok  
  A (34)appraisal cost 检验成本   Oar%LSkPRz  
  A (35)appropriation account 盈余分配账户   4"#F =f0  
  A (36)articles of association 公司章程细则   &Xi] 0\M)  
  A (37)assets 资产   ~~}8D"  
  A (38)assets cover 资产保障   h>ZU67-   
  A (39)asset value per share 每股资产价值   ?I"Fm J;  
  A (40)associated company 联营公司   9F7}1cH7g@  
  A (41)attainable standard 可达标准   >OKc\m2%Q  
4@=[r Zb9  
 A (42)attributable profit 可归属利润   y(X^wC  
  A (43)audit 审计   )!=fy']  
  A (44)audit report 审计报告   th}&|Y)T2  
  A (45)auditing standards 审计准则   ';LsEI[  
  A (46)authorized share capital 额定股本   F%$l cQ04%  
  A (47)available hours 可用小时   <`Qb b=*  
  A (48)avoidable costs 可避免成本 uTvf[%EHW  
  B (49)back-to-back loan 易币贷款   m@"p#pt(_  
  B (50)backflush accounting 倒退成本计算   R'qBG(?i  
  B (51)bad debts 坏帐   }ISR +./+  
  B (52)bad debts ratio 坏帐比率   BiA^]h/|  
  B (53)bank charges 银行手续费   nPhREn!  
  B (54)bank overdraft 银行透支   Z/LYTo$Bz  
  B (55)bank reconciliation 银行存款调节表   qdo_YPG  
  B (56)bank statement 银行对账单   >nO[5   
  B (57)bankruptcy 破产   ]L?WC  
  B (58)basis of apportionment 分摊基础   Awe'MGp%  
  B (59)batch 批量   c*",AZ>U  
  B (60)batch costing 分批成本计算   WnhH]WY  
  B (61)beta factor B(市场)风险因素   |nY+Nen7  
  B (62)bill 账单   5hfx2 O)  
  B (63)bill of exchange 汇票   {BZ0x2  
  B (64)bill of landing 提单   U04)XfO;]  
  B (65)bill of materials 用料预计单   XsX];I{E,  
  B (66)bill payable 应付票据   l"%WXi"X  
  B (67)bill receivable 应收票据   n<Ki.;-ZE  
  B (68)bin card 存货记录卡   x$KQ*P~q  
  B (69)bonus 红利   j.:f =`xf  
  B (70)book-keeping 薄记   gB0Q0d3\G,  
  B (71)Boston classification 波士顿分类   S*%:ID|/C2  
  B (72)breakeven chart 保本图   0>:`|IGnT2  
  B (73)breakeven point 保本点   uzL|yxt  
  B (74)breaking-down time 复位时间   $x2G/5?  
  B (75)budget 预算   $E^*^({  
  B (76)budget center 预算中心   Ryn@">sVI  
  B (77)budget cost allowance 预算成本折让   Lbu,VX  
  B (78)budget manual 预算手册   SDO~g~NTp  
  B (79)budget period 预算期间   BJjxy0+  
  B (80)budgetary control 预算控制   R^rA.7T  
  B (81)budgeted capacity 预算生产能力   n +dRAIqB  
  B (82)burden 制造费用   *}Rd%'  
  B (83)business center 经营中心    (Kj>Ao  
  B (84)business entity 营业个体   c+jnQM'  
  B (85)business unit 经营单位   y2Vc[o(NP  
 B (86)buy-out management 管理性购买产权   (qDJgf4fgn  
  B (87)by-product 副产品 be'&tsZ9  
  C (88)called-up share capital 催缴股本   4g?qKoc i  
  C (89)capacity 生产能力   $}P>_bq  
  C (90)capacity ratios 生产能力比率   jR{t=da  
  C (91)capital 资本   _#w5hX cu  
  C (92)capital assets pricing model资本资产计价模式   L>!MEMqm  
  C (93)capital commitment 承诺资本   Hr/J6kyB)  
  C (94)capital employed 已运用的资本   mWuhXY^Q  
  C (95)capital expenditure 资本支出   <n0j'P>1  
  C (96)capital expenditureauthorization 资本支出核准   f0g&=k{OD  
  C (97)capital expenditure control 资本支出控制   n;k B_i*l  
  C (98)capital expenditure proposal资本支出申请   X iM{YZ`B  
  C (99)capital funding planning 资本基金筹集计划   uN6xOq/  
  C (100)capital gain 资本收益   +Q!Kj7EU/  
  C (101)capital investment appraisal资本投资评估   [H>/N7v19*  
  C (102)capital maintenance 资本保全   kLbo |p"cT  
  C (103)capital resource planning 资本资源计划   <"`P;,S  
  C (104)capital surplus 资本盈余   _? u} Jy_  
  C (105)capital turnover 资本周转率   %j?7O00 @  
  C (106)card 记录卡   uQkQ#'e|  
  C (107)cash 现金   E /V`NqC  
  C (108)cash account 现金账户   XNkQ0 o0  
  C (109)cash book 现金账薄   >u=nGeO  
  C (110)cash cow 金牛产品   A{Q~@1  
  C (111)cash flow 现金流量   eb<' >a  
  C (112)cash discounted 现金贴现   HA. O"A8`  
  C (113)cash flow budget 现金流量预算   Do;rY\sY  
  C (114)cash flow statement 现金流量表   h3;RVtS  
  C (115)cash ledger 现金分类账   bM $WU?Z  
  C (116)cash limit 现金限额   +ID% (:  
  C (117)CCA 现时成本会计   %`:+A?zL  
  C (118)center 中心   UFUm-~x`  
  C (119)changeover time 变更时间   e{d$OzT) V  
  C (120)chartered entity 特许经济个体   O9F#gO|!  
  C (121)cheque 支票   {1W,-%  
  C (122)cheque register 支票登记薄   |R(rb-v  
  C (123)coin analysis 零钱分类   ]j< & :_  
  C (124)classification 分类   5@~5RNrq2  
  C (125)clock card 工时卡   2|LkCu)~,"  
  C (126)code 代码   x[2eA!NC  
  C (127)commitment accounting 承诺确认会计   &r V  
  C (128)common cost 共同成本   JP 8v2) p  
  C (129)company limited byguarantee 有限担保责任公司   )X-TJ+d  
C (130)company limited shares 股份有限公司   /ee4 v!  
  C (131)competitive position 竞争能力状况   BU;E6s>P  
  C (132)concept 概念   E)F"!56lV  
  C (133)conglomerate 跨行业企业   Q |^c5  
  C (134)consistency concept 一致性概念   SL>0_  
  C (135)consolidated accounts 合并报表   $ -f(.S  
  C (136)consolidation accounting 合并会计   3(La)|k  
  C (137)consortium 财团   }L|XZL_Jo#  
  C (138)contingency plan 应急计划   _1P8rc"Dx  
  C (139)contingent liabilities 或有负债   1 *$-.  
  C (140)continuous operation 连续生产   u/L\e.4  
  C (141)contra 抵消   GZ/vUe  
  C (142)contract cost 合同成本   +)TOcxF%  
  C (143)contract costing 合同成本计算   I`EgR?5 `  
  C (144)contribution 贡献毛益   XJi^gT N  
  C (145)contribution centre 贡献中心   #[Vk#BIiv8  
  C (146)contribution chart 贡献图   8BwJWxBQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6o ]X.plr  
  C (148)contribution to salesration 贡献毛益对销售比率   PQ[x A*  
  C (149)control 控制   Hsz).u  
  C (150)control account 控制帐户   A+F@JpV  
  C (151)control limits 控制限度   8VZLwhj  
  C (152)controllability concept 可控制概念   6B>H75S+H  
  C (153)controllable cost 可控制成本   *|k/lI  
  C (154)conversion cost 加工成本   p*(]8pDC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   HCKj8-*  
  C (156)corporate appraisal 公司评估   &sJ%ur+G  
  C (157)corporate planning 公司计划   v"G)G)*z  
  C (158)corporate social reporting 公司社会报告   1\+d 5Q0  
  C (159)corporation 股份公司   p*]nCUs}n  
  C (160)cost 成本   $WK~|+"{>  
  C (161)cost account 成本帐户   =qVD"Z]z  
  C (162)cost accounting 成本会计    dz Z75  
  C (163)cost accounting manual 成本手册   rui]_Fn]I  
  C (164)cost accounts calendar 成本报表的日历时间   ~b.e9FhdA  
  C (165)cost adjustment 成本调整   <',bqsg[  
  C (166)cost allocation 成本分配   "+:IA|1wD  
  C (167)cost apportionment 成本分摊   2s:$4]K D  
  C (168)cost attribution 成本归属   xBi``x2eY  
  C (169)cost audit 成本审计   Qcr-|?5L  
  C (170)cost behaviour 成本性态   SV96eYT<  
  C (171)cost benefit analysis 成本效益分析   ?_7^MP>  
  C (172)cost center 成本中心   C!}9[X!7@:  
  C (173)cost driver 成本动因
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