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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 ~a[ /l  
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  1.audit   审计 jzJTV4&zjs  
  2.attestation   鉴证 -W1p=od  
  3.credibility   可信赖程度 ?R#$ c]  
  4.audit of financial statements 财务报表审计 0y,w\'j  
  5.agreed-upon procedures 执行商定程序 .!KsF h,pK  
  6.high levels of assurance 高水平保证 Nz.X$zUmY  
  7.compilation 编制 3~tu\TH6d  
  8.reliability 可靠性 <^Vj1s  
  9.relevance 相关性 Znb7OF^#"  
  10.professional skepticism 职业谨慎 0=3)`v{S@  
  11.objectivity 客观性 u-,}ug|  
  12. professional competence 专业胜任能力 pg4pfi^__V  
  13.Senior/CPA-in-charge 项目经理 v.Q#<@B^:  
  14.audit engagement letter 业务约定书 uO LShNo  
  15.recurring audit 连续审计 hI!BX};+}  
  16.the client 委托人 |mQ Fi\  
  17.change CPA 更换注册会计 W6i{ yne W  
  18.the existing CPA 现任注册会计师 }q@#M8b  
  19.the successor CPA 后任注册会计师 Dho6N]86r  
  20.the preceding CPA前任注册会计师 }|=/v( D  
  21.issue the audit report 出具审计报告 $\h-F8|JMX  
  22.expert 专家 aim\ 3y~  
  23.the board of directors 董事会 3r kcIVO  
  24.knowledge of the entity‘ s business 了解被审计单位情况  A\Ib  
  25.assess material misstatement risks评估重大错报风险 I_v}}h{  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E|f[ #+:+  
  27.a general knowledge of —— 初步了解―――的情况 )xyjQ|b  
  28.a more knowledge of—— 进一步了解的情况 :}v-+eIQ  
  29.the prior year‘s working papers 以前年度工作底稿 5\bGCf  
  30.minutes of meeting 会议纪要 nPXP9wmh4x  
  31.business risks 经营风险 Pn">fWRCx  
  32.appropriateness 适当性 ":Tm6Nj  
  33.accounting estimate 会计估计 YP _L~zZ  
  34.management representations 管理层声明 &R<aRE:+R  
  35.going concern assumption 持续经营假设 K'r;#I|"J  
  36.audit plan 审计计划 E^F<"mL*  
  37.significant audit areas 重点审计领域 ALTOi?  
  38.error 错误 ;z4F-SYQ  
  39.fraud舞弊 ,<tJ` ,0X  
  40.modified or additional procedures 修改或追加审计程序 L/tn;0  
  41.misappropriation of assets 侵占资产 2r!ltG3}  
  42.transactions without substance 虚假交易 P+hcj p*  
  43.unusual pressures 异常压力 dz9 U.:C  
  44.the suspected noncompliance 涉嫌存在违法行为 M/Yr0"%Q<.  
  45.materialiy 重要性 1W{N6+u  
  46.exceed the materiality level 超过重要性水平 8mreHa  
  47.approach the materiality level 接近重要性水平 :9UgERjra  
  48.an acceptably low level 可接受水平 ,-y9P  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /=/ Ki%hh  
  50.misstatements or omissions 错报或漏报 N2}SR|.  
  51.aggregate 总计 w_56y8Pd4  
  52.subsequent events 期后事项 xGwImF$r  
  53.adjust the financial statements 调整财务报表 LN5LT'CE   
  54.perform additional audit procedures 实施追加的审计程序 `sYFQ+D#O  
  55.audit risk 审计风险 sh$-}1 ;  
  56.detection risk 检查风险 \tI%[g1M  
  57.inappropriate audit opinion 不适当的审计意见 . Az36wD  
  58.material misstatement 重大的错报 l:V R8g[  
  59.tolerable misstatement 可容忍错报 $~G,T g  
  60.the acceptable level of detection risk 可接受的检查风险 I$xZV?d.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 pD$4nH4KST  
  62.simall business 小规模企业 qLDj\%~(  
  63.accounting system 会计系统 ={:a N)  
  64.test of control 控制测试 NZq-%bE  
  65.walk-through test 穿行测试 Pqomi!1  
  66.communication 沟通 ?J\&yJ_B  
  67.flow chart 流程图 :x\[aG9  
  68.reperformance of internal control 重新执行 >q:%?mi  
  69.audit evidence 审计证据 dM -cQo:  
  70.substantive procedures 实质性程序 {q0+PzgP  
  71.assertions 认定 2^WJ1: A  
  72.esistence 存在 a+^` +p/5  
  73.occurrence 发生 &$~fz":1!  
  74.completeness 完整性 YJ _eE  
  75.rights and obligations 权利和义务 1VX3pkUET  
  76.valuation and allocation 计价和分摊 xPm. TPj  
  77.cutoff 截止 fc9;ZX7  
  78.accuracy 准确性 O^@8Drgc  
  79.classification 分类 m@2E ~m  
  80.inspection 检查 q9/v\~m  
  81.supervision of counting 监盘 qk(Eyp  
  82.observation 观察 c|Ivet>3  
  83.confirmation 函证 >H;i#!9,  
  84.computation 计算 XQ]K,# i  
  85.analytical procedures 分析程序 @YI{E*?S  
  86.vouch 核对 x o"GNFh!  
  87.trace 追查 ;28d7e}  
  88.audit sampling 审计抽样 @k?vbq  
  89.error 误差 n$ /|r  
  90.expected error 预期误差 #aP#r4$  
  91.population 总体 }\"EI<$s  
  92.sampling risk 抽样风险 OsgPNy0  
  93.non- sampling risk 非抽样风险 *4cuWkQ,  
  94.sampling unit 抽样单位 &BVHQ7[  
  95.statistical sampling 统计抽样 pp"X 0  
  96.tolerable error 可容忍误差 4era5=  
  97.the risk of under reliance 信赖不足风险 (g##wa)L  
  98.the risk of over reliance 信赖过度风险 ) 0"Q h  
  99.the risk of incorrect rejection 误拒风险 v ccH(T  
  100. the risk of incorrect acceptance 误受风险 U: 9&0`k(  
  101.working trial balance 试算平衡表 %~LY'cfPse  
  102.index and cross-referencing 索引和交叉索引 U zy @\  
  103.cash receipt 现金收入 /%T/@y  
  104.cash disbursement 现金支出 o7) y~ ke  
  105.bank statement 银行对账单 7d:]o>  
  106.bank reconciliation 银行存款余额调节表 G]K1X"W?  
  107.balance sheet date 资产负债表日 e HphM;C  
  108.net realizable value 可变现净值 Qd} n4KF\  
  109.storeroom 仓库 Th)  
  110.sale invoice 销售发票 Y <6|z3  
  111.price list 价目表 %rW}x[M%w?  
  112.positive confirmation request 积极式询证函 Q"QRF5Ue  
  113.negative confirmation request 消极式询证函 \((iR>^|  
  114.purchase requisition 请购单 ;2f= d_/x  
  115.receiving report 验收报告 LE\*33k_  
  116.gross margin 毛利 @ st>#]i4  
  117.manufacturing overhead 制造费用 y~9wxK  
  118.material requisition 领料单 p _gN}v  
  119.inventory-taking 存货盘点 &`^(dO9  
  120.bond certificate 债券 h3MdQlJ&  
  121.stock certificate 股票 T Dh)}Ms  
  122.audit report 审计报告 /JD} b[J$  
  123.entity 被审计单位 {?qfH>oFA  
  124.addressee of the audit report 审计报告的收件人 ` ~GXK  
  125.unqualified opinion 无保留意见 Za|7gt];l  
  126.qualified opinion 保留意见 %_!/4^smE  
  127.disclaimer of opinion 无法表示意见 H,7='n7"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   LRJX>+@  
  A (2)absorbed overhead 已吸收制造费用 `Skvqo(5:  
  A (3)absorption costing 吸收成本计算 Y+-yIMt$r  
  A (4)account 账户,报表   UTA|Ps$  
  A (5)accounting postulate 会计假设   LO`0^r  
  A (6)accounting series release 会计公告文件   =E-x0sr?  
  A (7)accounting valuation 会计计价   NFT:$>83`  
  A (8)account sale 承销清单 oC&}lp)q  
  A (9)accountability concept 经营责任概念   JYdb^j2c  
  A (10)accountancy 会计职业   *p{p.%Qs:  
  A (11)accountant 会计师   |~9rak,  
  A (12)accounting 会计   /J`}o}  
  A (13)agency cost 代理成本   )."ob=m  
  A (14)accounting bases 会计基础   iJ>=!Q  
  A (15)accounting manual 会计手册   iq;\ },  
  A (16)accounting period 会计期间   xdSMYH{2A  
  A (17)accounting policies 会计方针   }QE.|.fA1  
  A (18)accounting rate of return 会计报酬率   xQ9t1b|{e  
  A (19)accounting reference date 会计参照日   !?,, ZD  
  A (20)accounting reference period 会计参照期间   N_%@_$3G]  
  A (21)accrual concept 应计概念   4H8r[  
  A (22)accrual expenses 应计费用   }&v}S6T  
  A (23)acid test ration 速动比率(酸性测试比率)   Qf:e;1F!  
  A (24)acquisition 购置   8eT#- 9q@  
  A (25)acquisition accounting 收购会计   dDcQSshL  
  A (26)activity based accounting 作业基础成本计算   X@~/.H5  
  A (27)adjusting events 调整事项   Y.m1d?H 1  
  A (28)administrative expenses 行政管理费   )<x9t@$  
  A (29)advice note 发货通知   |~9jO/&r  
  A (30)amortization 摊销   2CC"Z  
  A (31)analytical review 分析性检查   @]Q4K%1^"  
  A (32)annual equivalent cost 年度等量成本法   S^s-md>  
  A (33)annual report and accounts 年度报告和报表   $WYt`U;*lj  
  A (34)appraisal cost 检验成本   g`y9UYeh  
  A (35)appropriation account 盈余分配账户   5<Kt"5Z%7  
  A (36)articles of association 公司章程细则   ^#5'` #t  
  A (37)assets 资产   )!(gS,  
  A (38)assets cover 资产保障   I Fw7?G,  
  A (39)asset value per share 每股资产价值   < F5VJ  
  A (40)associated company 联营公司   W6?=9].gc  
  A (41)attainable standard 可达标准   RE!WuLs0"  
c&;" Y{  
 A (42)attributable profit 可归属利润   )CXlPbhY?  
  A (43)audit 审计   u>fs yn9c  
  A (44)audit report 审计报告   \>$zxC_  
  A (45)auditing standards 审计准则   fw %p_Cm  
  A (46)authorized share capital 额定股本   SFg4}*"C/  
  A (47)available hours 可用小时   ?>7\L'n=5I  
  A (48)avoidable costs 可避免成本 aZf/Wi R2  
  B (49)back-to-back loan 易币贷款   V lZ+x)E  
  B (50)backflush accounting 倒退成本计算   ]ZLF=  
  B (51)bad debts 坏帐   sI\NX$M  
  B (52)bad debts ratio 坏帐比率   m{>1# 1;$t  
  B (53)bank charges 银行手续费   <MEm+8e/s6  
  B (54)bank overdraft 银行透支   3[#^$_96b  
  B (55)bank reconciliation 银行存款调节表   tM LiG4 |7  
  B (56)bank statement 银行对账单   MJX ny4n  
  B (57)bankruptcy 破产   V@0T&#  
  B (58)basis of apportionment 分摊基础   t__f=QB/  
  B (59)batch 批量   05F/& +V  
  B (60)batch costing 分批成本计算   !>(uhuTBF  
  B (61)beta factor B(市场)风险因素   hw"2'{"II  
  B (62)bill 账单   .BxI~d^  
  B (63)bill of exchange 汇票   #8jiz+1 _  
  B (64)bill of landing 提单   i, ^-9  
  B (65)bill of materials 用料预计单   /CALX wL  
  B (66)bill payable 应付票据   p;4FZ$  
  B (67)bill receivable 应收票据   g_4%M0&AX  
  B (68)bin card 存货记录卡   K^x{rn.Zf  
  B (69)bonus 红利   +;+G+Tn  
  B (70)book-keeping 薄记   &._"rhz  
  B (71)Boston classification 波士顿分类   dpz@T>MS=  
  B (72)breakeven chart 保本图   B}qG-}(V  
  B (73)breakeven point 保本点   M8lw; (  
  B (74)breaking-down time 复位时间   `U0XvWPr[  
  B (75)budget 预算   @ws&W=NQ  
  B (76)budget center 预算中心   q?frt3o  
  B (77)budget cost allowance 预算成本折让   R1JD{  
  B (78)budget manual 预算手册   p#c41_?'e  
  B (79)budget period 预算期间   4UbqYl3 |a  
  B (80)budgetary control 预算控制   0SD'&   
  B (81)budgeted capacity 预算生产能力   548L^"D  
  B (82)burden 制造费用   |i B#   
  B (83)business center 经营中心   T=NLBJ  
  B (84)business entity 营业个体   *v#V%_o  
  B (85)business unit 经营单位   T T 3 6Y  
 B (86)buy-out management 管理性购买产权   AclK9+V  
  B (87)by-product 副产品 )E9c6'd  
  C (88)called-up share capital 催缴股本   'xd8rN %T  
  C (89)capacity 生产能力   h_-4Q"fb(  
  C (90)capacity ratios 生产能力比率   )fo0YpE^|  
  C (91)capital 资本   ebEI%8p g  
  C (92)capital assets pricing model资本资产计价模式   !,$K;L  
  C (93)capital commitment 承诺资本   iB99.,o-&  
  C (94)capital employed 已运用的资本   )Q9Qo)D T  
  C (95)capital expenditure 资本支出   @G XKqi  
  C (96)capital expenditureauthorization 资本支出核准   q4X( _t  
  C (97)capital expenditure control 资本支出控制   kjQW9QJ<  
  C (98)capital expenditure proposal资本支出申请   N_Ezp68Fp  
  C (99)capital funding planning 资本基金筹集计划   7.2G}O6$  
  C (100)capital gain 资本收益   Ay Uw  
  C (101)capital investment appraisal资本投资评估   :~vg'v~C  
  C (102)capital maintenance 资本保全   }72\Aw5  
  C (103)capital resource planning 资本资源计划   8@ f!,!Wn  
  C (104)capital surplus 资本盈余   7"Nda3  
  C (105)capital turnover 资本周转率   C-ORI}o  
  C (106)card 记录卡   d@^%fVhG  
  C (107)cash 现金   O\uIIuy  
  C (108)cash account 现金账户   #Fo#f<b p  
  C (109)cash book 现金账薄   E el*P M  
  C (110)cash cow 金牛产品   /\Cf*cJ  
  C (111)cash flow 现金流量   He8]Eb  
  C (112)cash discounted 现金贴现   Xm<_!=  
  C (113)cash flow budget 现金流量预算   h#Rza-?"\  
  C (114)cash flow statement 现金流量表   W3ms8=z  
  C (115)cash ledger 现金分类账   Q(A$ >A  
  C (116)cash limit 现金限额   bGB$a0  
  C (117)CCA 现时成本会计   XXm7rn  
  C (118)center 中心   h+Lpj^<2a  
  C (119)changeover time 变更时间   ^?]-Q*w3Qs  
  C (120)chartered entity 特许经济个体    7L:Eg  
  C (121)cheque 支票   QiA}0q3]0  
  C (122)cheque register 支票登记薄   AJ}m2EH  
  C (123)coin analysis 零钱分类   ~u!V_su]GY  
  C (124)classification 分类   tf54EIy5Y  
  C (125)clock card 工时卡   S;t`C~l\  
  C (126)code 代码   A ?tna6W:  
  C (127)commitment accounting 承诺确认会计   g :B4zlKG  
  C (128)common cost 共同成本   gP|-A`y  
  C (129)company limited byguarantee 有限担保责任公司   s% rmfIp"  
C (130)company limited shares 股份有限公司   {m3#1iV9  
  C (131)competitive position 竞争能力状况   DO{otn 9<  
  C (132)concept 概念   4V{&[ Z  
  C (133)conglomerate 跨行业企业   Yx,E5}-  
  C (134)consistency concept 一致性概念   FS)# v  
  C (135)consolidated accounts 合并报表   :!cK?H$+  
  C (136)consolidation accounting 合并会计   ;:oXe*d  
  C (137)consortium 财团   OpazWcMoo  
  C (138)contingency plan 应急计划   ab9ecZ  
  C (139)contingent liabilities 或有负债   J9;fqQCt  
  C (140)continuous operation 连续生产   K@:omT  
  C (141)contra 抵消   }M(xN6E  
  C (142)contract cost 合同成本   Is6}VLbB  
  C (143)contract costing 合同成本计算   Uu*iL< `  
  C (144)contribution 贡献毛益   [%yj' )R/  
  C (145)contribution centre 贡献中心   [;yH.wn#5  
  C (146)contribution chart 贡献图   _U LzA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o+8H:7,o'  
  C (148)contribution to salesration 贡献毛益对销售比率   )w<Z4_!N4s  
  C (149)control 控制   ,?jc0L.'r]  
  C (150)control account 控制帐户   u{HO6 s\S  
  C (151)control limits 控制限度   zp:QcL"  
  C (152)controllability concept 可控制概念   `#W+pO  
  C (153)controllable cost 可控制成本   CvZ\Z472.j  
  C (154)conversion cost 加工成本   o(DG 3qk  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,) dlL tUm  
  C (156)corporate appraisal 公司评估   #Vmf 6  
  C (157)corporate planning 公司计划   IS!OO<  
  C (158)corporate social reporting 公司社会报告   iO Z#}"  
  C (159)corporation 股份公司   QL7.QG  
  C (160)cost 成本   F =*4] O  
  C (161)cost account 成本帐户   KX;JX*)J  
  C (162)cost accounting 成本会计   2[(~_VJ  
  C (163)cost accounting manual 成本手册   IUEpE9_  
  C (164)cost accounts calendar 成本报表的日历时间   zjow %  
  C (165)cost adjustment 成本调整   ;!VxmZ:j[  
  C (166)cost allocation 成本分配   K/Pw;{}  
  C (167)cost apportionment 成本分摊   F7j/Zuj  
  C (168)cost attribution 成本归属   - 7T`/6  
  C (169)cost audit 成本审计   k18v{)i~  
  C (170)cost behaviour 成本性态   A15Kj#Oy  
  C (171)cost benefit analysis 成本效益分析   8!.V`|@lt  
  C (172)cost center 成本中心   <[ 2?~s  
  C (173)cost driver 成本动因
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