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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 Yj49t_$b  
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  1.audit   审计 g! |kp?  
  2.attestation   鉴证 Q)h(nbbVak  
  3.credibility   可信赖程度 va@Lz&sAE%  
  4.audit of financial statements 财务报表审计 wi=v}R_  
  5.agreed-upon procedures 执行商定程序 x 9fip-  
  6.high levels of assurance 高水平保证 ZY+qA   
  7.compilation 编制 "!^"[mX4  
  8.reliability 可靠性 I\ob7X'Xu!  
  9.relevance 相关性 kDxFloK  
  10.professional skepticism 职业谨慎 u*` GiZAO  
  11.objectivity 客观性 L="}E rmK  
  12. professional competence 专业胜任能力 m-, x<bM?  
  13.Senior/CPA-in-charge 项目经理 3]S$ih&A  
  14.audit engagement letter 业务约定书 :$c |  
  15.recurring audit 连续审计  qX{+oy5  
  16.the client 委托人 q_58;Bv  
  17.change CPA 更换注册会计 UaeXY+O  
  18.the existing CPA 现任注册会计师 I efn$  
  19.the successor CPA 后任注册会计师 kuP(r  
  20.the preceding CPA前任注册会计师 f-Z/t fC  
  21.issue the audit report 出具审计报告 .ioEI sg  
  22.expert 专家 7 kE n \  
  23.the board of directors 董事会 4V`G,W4^J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /\n- P'}  
  25.assess material misstatement risks评估重大错报风险 3!]rmZ-W  
  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 $!t4r  
  27.a general knowledge of —— 初步了解―――的情况 G 3ptx! D  
  28.a more knowledge of—— 进一步了解的情况 x.$FNt(9  
  29.the prior year‘s working papers 以前年度工作底稿 ?Ir:g=RP*  
  30.minutes of meeting 会议纪要 WNtW|I V  
  31.business risks 经营风险 dy[X3jQB  
  32.appropriateness 适当性 P*j|.63  
  33.accounting estimate 会计估计 Q$"D]!G  
  34.management representations 管理层声明 s~X%Y<9l  
  35.going concern assumption 持续经营假设 vFmZ<C' )  
  36.audit plan 审计计划 gB33?  
  37.significant audit areas 重点审计领域 +ZP7{%  
  38.error 错误 p`qgrI`  
  39.fraud舞弊 r~['VhI!;E  
  40.modified or additional procedures 修改或追加审计程序 Z% UP6%  
  41.misappropriation of assets 侵占资产 p!%pP}I  
  42.transactions without substance 虚假交易 FS.L\MjV]U  
  43.unusual pressures 异常压力 V0mn4sfs  
  44.the suspected noncompliance 涉嫌存在违法行为 a%0EiU  
  45.materialiy 重要性 z F;K  
  46.exceed the materiality level 超过重要性水平 iy.\=Cs$N  
  47.approach the materiality level 接近重要性水平 %WS+(0*1  
  48.an acceptably low level 可接受水平 I&5!=kR  
  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 JucY[`|JV  
  50.misstatements or omissions 错报或漏报 I> $& -i  
  51.aggregate 总计 aN3;`~{9  
  52.subsequent events 期后事项 j?QDR  
  53.adjust the financial statements 调整财务报表 #/37V2E  
  54.perform additional audit procedures 实施追加的审计程序 |R:'\+E  
  55.audit risk 审计风险 _yR^*}xJb  
  56.detection risk 检查风险 "m>81-0  
  57.inappropriate audit opinion 不适当的审计意见 COlaD"Y  
  58.material misstatement 重大的错报 Xch~ 1K  
  59.tolerable misstatement 可容忍错报 "0TZTa1e  
  60.the acceptable level of detection risk 可接受的检查风险 (/] J3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \~wMfP8  
  62.simall business 小规模企业 @C aG9]  
  63.accounting system 会计系统 klhtKp_p  
  64.test of control 控制测试 Ax}JLPz5'  
  65.walk-through test 穿行测试 <~=Vg  
  66.communication 沟通 xgtR6E^k  
  67.flow chart 流程图 % & bY]w  
  68.reperformance of internal control 重新执行 3G4-^hY<  
  69.audit evidence 审计证据 <OPAr ht  
  70.substantive procedures 实质性程序 08{@rOr  
  71.assertions 认定 =2x^nW  
  72.esistence 存在 oP.7/*p  
  73.occurrence 发生 1h5 Akq  
  74.completeness 完整性 =Fl^`*n  
  75.rights and obligations 权利和义务 4B][S'f  
  76.valuation and allocation 计价和分摊 _SkLYL!=9  
  77.cutoff 截止 +"VP-s0  
  78.accuracy 准确性 |wj?ed$ f  
  79.classification 分类 i!Ga5v8n:  
  80.inspection 检查 $ME)#(  
  81.supervision of counting 监盘 3;Fhg!Z O  
  82.observation 观察 Tm?#M&'  
  83.confirmation 函证 4KrL{Z+}  
  84.computation 计算 3+bt~J0  
  85.analytical procedures 分析程序 [0 e_*  
  86.vouch 核对 <of^AKbt  
  87.trace 追查 GPkpXVm  
  88.audit sampling 审计抽样 40 0#v|b  
  89.error 误差 BsJC0I(  
  90.expected error 预期误差 ReeH@.74  
  91.population 总体 ~PNub E  
  92.sampling risk 抽样风险 ;A!BVq  
  93.non- sampling risk 非抽样风险 ete.!*=  
  94.sampling unit 抽样单位 #3d(M  
  95.statistical sampling 统计抽样 `@s^(hc7i  
  96.tolerable error 可容忍误差 f y8Uk;  
  97.the risk of under reliance 信赖不足风险 VLN_w$iEq  
  98.the risk of over reliance 信赖过度风险 \nqS+on]  
  99.the risk of incorrect rejection 误拒风险 t&DEb_"De  
  100. the risk of incorrect acceptance 误受风险 7t_^8I%[  
  101.working trial balance 试算平衡表 lb1Xsgm{  
  102.index and cross-referencing 索引和交叉索引 1ZRT:N<-  
  103.cash receipt 现金收入 dC4'{ n|7  
  104.cash disbursement 现金支出 W*w3 [_"sr  
  105.bank statement 银行对账单 =mmWl9'mJ  
  106.bank reconciliation 银行存款余额调节表 !0E&@X:-  
  107.balance sheet date 资产负债表日 RCLeA=/N@0  
  108.net realizable value 可变现净值 'A[dCc8O  
  109.storeroom 仓库 \5cpFj5%  
  110.sale invoice 销售发票 BL58] P84  
  111.price list 价目表 2dgd~   
  112.positive confirmation request 积极式询证函 n?K  
  113.negative confirmation request 消极式询证函 o%*xvH*A  
  114.purchase requisition 请购单 &G$Ucc `  
  115.receiving report 验收报告 *HB-QIl  
  116.gross margin 毛利 B,fo(kG  
  117.manufacturing overhead 制造费用 ^y4Z+Gu[  
  118.material requisition 领料单 9Lfv^V0  
  119.inventory-taking 存货盘点 e(8Ba X _  
  120.bond certificate 债券 Ld-_,-n  
  121.stock certificate 股票 ]jRfH(i  
  122.audit report 审计报告 ?b5 ^  
  123.entity 被审计单位 BDZ?Ez \Sg  
  124.addressee of the audit report 审计报告的收件人 ;IM}|2zuN  
  125.unqualified opinion 无保留意见 k.15CA`  
  126.qualified opinion 保留意见 i(+p0:< 0  
  127.disclaimer of opinion 无法表示意见 _t}WsEQ+P  
  128.adverse opinion 否定意见
rk)`\=No  
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A (1)ABC 作业基础成本计算   Lq!>kT<]!  
  A (2)absorbed overhead 已吸收制造费用 HiJE}V;Vq  
  A (3)absorption costing 吸收成本计算 )sQ*Rd@t[8  
  A (4)account 账户,报表   *G 9V'9  
  A (5)accounting postulate 会计假设   m<2M4u   
  A (6)accounting series release 会计公告文件   mU9kVx1+  
  A (7)accounting valuation 会计计价   %GIr&V4|  
  A (8)account sale 承销清单 lCHO;7YHX  
  A (9)accountability concept 经营责任概念   63x?MY6  
  A (10)accountancy 会计职业   wo 5   
  A (11)accountant 会计师   S?BG_J6A7  
  A (12)accounting 会计   Lbb0_-']  
  A (13)agency cost 代理成本   Nu~lsWyRI5  
  A (14)accounting bases 会计基础   8|58 H  
  A (15)accounting manual 会计手册   CQDkFQq-dq  
  A (16)accounting period 会计期间   t9IW/Q  
  A (17)accounting policies 会计方针   j^2j& Ta  
  A (18)accounting rate of return 会计报酬率   2gVm9gAHUd  
  A (19)accounting reference date 会计参照日   IRqy%@)  
  A (20)accounting reference period 会计参照期间   ,izO{@We2{  
  A (21)accrual concept 应计概念   &~U ]~;@  
  A (22)accrual expenses 应计费用   3|Xyl`i4o  
  A (23)acid test ration 速动比率(酸性测试比率)   DrK{}uM  
  A (24)acquisition 购置   # c^z&0B}  
  A (25)acquisition accounting 收购会计   K@w{"7}  
  A (26)activity based accounting 作业基础成本计算   \:F_xq  
  A (27)adjusting events 调整事项   ?p8_AL'RS  
  A (28)administrative expenses 行政管理费   delu1r  
  A (29)advice note 发货通知   ! #2{hQRu  
  A (30)amortization 摊销   K8Y=S12Ti  
  A (31)analytical review 分析性检查   x `)&J B  
  A (32)annual equivalent cost 年度等量成本法   T:W4$P  
  A (33)annual report and accounts 年度报告和报表   i,9)\1R  
  A (34)appraisal cost 检验成本   cq4I pe  
  A (35)appropriation account 盈余分配账户   fw{gx  
  A (36)articles of association 公司章程细则   k~ /Nv=D  
  A (37)assets 资产   i&GH/y  
  A (38)assets cover 资产保障    | (_  
  A (39)asset value per share 每股资产价值   R@k &SlL'`  
  A (40)associated company 联营公司   by/jYg)+  
  A (41)attainable standard 可达标准   ZO c)  
fPW@{~t  
 A (42)attributable profit 可归属利润   Gjo`&#  
  A (43)audit 审计   TT3|/zwn  
  A (44)audit report 审计报告   %FIE\9  
  A (45)auditing standards 审计准则   UFb )AnK  
  A (46)authorized share capital 额定股本   %&t<K3&Yh  
  A (47)available hours 可用小时   pBA7,z"`mP  
  A (48)avoidable costs 可避免成本 q.`NtsW!\+  
  B (49)back-to-back loan 易币贷款   ]f9Cx\d:k  
  B (50)backflush accounting 倒退成本计算   Wbq WG^W  
  B (51)bad debts 坏帐   SQt 4v"  
  B (52)bad debts ratio 坏帐比率   =P #]  
  B (53)bank charges 银行手续费   F6 flIG&h  
  B (54)bank overdraft 银行透支   e(=w(;84  
  B (55)bank reconciliation 银行存款调节表   xAMW-eF?d  
  B (56)bank statement 银行对账单   C#Iybg  
  B (57)bankruptcy 破产   ZoZ| M a  
  B (58)basis of apportionment 分摊基础   Pdt vU-(  
  B (59)batch 批量   `~CQU  
  B (60)batch costing 分批成本计算   q;>7*Y&  
  B (61)beta factor B(市场)风险因素   /{--+ C  
  B (62)bill 账单   xbYi.  
  B (63)bill of exchange 汇票   cY.bO/&l  
  B (64)bill of landing 提单   `(/w y  
  B (65)bill of materials 用料预计单   OMg<V  
  B (66)bill payable 应付票据   2Dj%,gaR  
  B (67)bill receivable 应收票据   %UCr;H/  
  B (68)bin card 存货记录卡   )iK6:s #  
  B (69)bonus 红利   H-fX(9  
  B (70)book-keeping 薄记   yFlm[K5YD  
  B (71)Boston classification 波士顿分类   H@8sNV/u  
  B (72)breakeven chart 保本图   j+v=Ul|l  
  B (73)breakeven point 保本点   PxkO T*  
  B (74)breaking-down time 复位时间   m:o<XK[>  
  B (75)budget 预算   a8Nh=^Py  
  B (76)budget center 预算中心   =k`Cr0aPF  
  B (77)budget cost allowance 预算成本折让   7X'u6$i  
  B (78)budget manual 预算手册   d-r@E3  
  B (79)budget period 预算期间   Qtv&ijFC  
  B (80)budgetary control 预算控制   `W/>XZl+t  
  B (81)budgeted capacity 预算生产能力   }"!I[Ek> y  
  B (82)burden 制造费用   Oh6fj}eK  
  B (83)business center 经营中心   :\7X}n*&  
  B (84)business entity 营业个体   vJOw]cwq  
  B (85)business unit 经营单位   6w ECo  
 B (86)buy-out management 管理性购买产权   ?\s+EE&-  
  B (87)by-product 副产品 .rqhi  
  C (88)called-up share capital 催缴股本   \WB<86+z  
  C (89)capacity 生产能力   yx&51G$  
  C (90)capacity ratios 生产能力比率   6?~"V  
  C (91)capital 资本   oij}'|/Jc  
  C (92)capital assets pricing model资本资产计价模式   3r."j2$Hs0  
  C (93)capital commitment 承诺资本   q}#6e]t  
  C (94)capital employed 已运用的资本   Jk=I^%~  
  C (95)capital expenditure 资本支出    e5*hE  
  C (96)capital expenditureauthorization 资本支出核准   ;{tj2m,  
  C (97)capital expenditure control 资本支出控制   y0.8A-2:  
  C (98)capital expenditure proposal资本支出申请   0+;bh {Eu  
  C (99)capital funding planning 资本基金筹集计划   D}8[bWF  
  C (100)capital gain 资本收益   q ]e`9/U  
  C (101)capital investment appraisal资本投资评估   OGg>#vj,s  
  C (102)capital maintenance 资本保全   WE.{p>  
  C (103)capital resource planning 资本资源计划   qPy1;maXP  
  C (104)capital surplus 资本盈余   k=JrLfD4  
  C (105)capital turnover 资本周转率   RM]M@%,K  
  C (106)card 记录卡   #S*/bao#  
  C (107)cash 现金   ``\i58K{e  
  C (108)cash account 现金账户   xQXXC |T  
  C (109)cash book 现金账薄   (UvM@]B  
  C (110)cash cow 金牛产品   *XbEiMJ  
  C (111)cash flow 现金流量   r@t9Ci=}  
  C (112)cash discounted 现金贴现   f"SD/]q-  
  C (113)cash flow budget 现金流量预算   cacr=iX  
  C (114)cash flow statement 现金流量表   WRy aKM  
  C (115)cash ledger 现金分类账   "wn zo,  
  C (116)cash limit 现金限额   z(Pe,zES  
  C (117)CCA 现时成本会计   7gvnl~C(  
  C (118)center 中心   ,\  
  C (119)changeover time 变更时间   3|4|*6  
  C (120)chartered entity 特许经济个体   <vh/4  
  C (121)cheque 支票   '~[d=fwH  
  C (122)cheque register 支票登记薄   QaS7z#/?.  
  C (123)coin analysis 零钱分类   %GA"GYL9'  
  C (124)classification 分类   I]<_rN8~o  
  C (125)clock card 工时卡   eWtZ]kB  
  C (126)code 代码   W;L7SF g)  
  C (127)commitment accounting 承诺确认会计   ke]Lw  
  C (128)common cost 共同成本   lpeEpI/gM  
  C (129)company limited byguarantee 有限担保责任公司   (SDr!!V<  
C (130)company limited shares 股份有限公司   KgiJUO`PR  
  C (131)competitive position 竞争能力状况   :'3XAntZA  
  C (132)concept 概念   ;/fF,L{c  
  C (133)conglomerate 跨行业企业   f'-i o<.  
  C (134)consistency concept 一致性概念   F6OpN "UM'  
  C (135)consolidated accounts 合并报表   =`:K{loxq  
  C (136)consolidation accounting 合并会计   B~JwHwIhA  
  C (137)consortium 财团   $.PuK~}  
  C (138)contingency plan 应急计划   gL[yA?GoM  
  C (139)contingent liabilities 或有负债   YY )s p%  
  C (140)continuous operation 连续生产   9N<<{rQ,F  
  C (141)contra 抵消   1[qLA!+  
  C (142)contract cost 合同成本   XY)&}u.  
  C (143)contract costing 合同成本计算   -pa )K"z  
  C (144)contribution 贡献毛益   Iw&vTU=2  
  C (145)contribution centre 贡献中心   f3&[#%  
  C (146)contribution chart 贡献图   c5l.B#-lY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   KJ=6n%6  
  C (148)contribution to salesration 贡献毛益对销售比率   !*m5F8Qm?A  
  C (149)control 控制   +!z{5:  
  C (150)control account 控制帐户   7X q,z  
  C (151)control limits 控制限度   d`nVc50  
  C (152)controllability concept 可控制概念   ^G.Xc\^w:  
  C (153)controllable cost 可控制成本   xA 1hfe.9  
  C (154)conversion cost 加工成本   X*39c b(b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   r>"   
  C (156)corporate appraisal 公司评估   S\5bmvqP"  
  C (157)corporate planning 公司计划   %K` % *D  
  C (158)corporate social reporting 公司社会报告   WObvbaK  
  C (159)corporation 股份公司   | 8=nL$u  
  C (160)cost 成本   a1.Ptf eW|  
  C (161)cost account 成本帐户   \ 3?LqJ  
  C (162)cost accounting 成本会计   ]dk8lZ;bo  
  C (163)cost accounting manual 成本手册   kc @[9eV  
  C (164)cost accounts calendar 成本报表的日历时间   ;A'Z4=*~  
  C (165)cost adjustment 成本调整   x~{;TZa[I  
  C (166)cost allocation 成本分配   k RD%b[*d  
  C (167)cost apportionment 成本分摊   2Sp=rI  
  C (168)cost attribution 成本归属   Eu-RNrYh#  
  C (169)cost audit 成本审计    D <&X_  
  C (170)cost behaviour 成本性态   Bj}^\Pc;}  
  C (171)cost benefit analysis 成本效益分析   }_;!hdY q  
  C (172)cost center 成本中心   T[4<R 5}  
  C (173)cost driver 成本动因
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