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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 @iK=1\-2  
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  1.audit   审计 ljVtFm<  
  2.attestation   鉴证 []:;8fY  
  3.credibility   可信赖程度 )QE7 $|s  
  4.audit of financial statements 财务报表审计 O=LS~&=,  
  5.agreed-upon procedures 执行商定程序 t1?e$ s  
  6.high levels of assurance 高水平保证 =MDir$1Z  
  7.compilation 编制 kCfSF%W&  
  8.reliability 可靠性 rs {e6  
  9.relevance 相关性 ' Bb]< L`  
  10.professional skepticism 职业谨慎 *vv <@+gA  
  11.objectivity 客观性 {k] 2h4 &h  
  12. professional competence 专业胜任能力 Vd3'dq8/?  
  13.Senior/CPA-in-charge 项目经理 v'Ce|.;  
  14.audit engagement letter 业务约定书 _a@&$NEox  
  15.recurring audit 连续审计 s<gZB:~  
  16.the client 委托人 o6sL~ *hQ  
  17.change CPA 更换注册会计 !R;P"%PHV  
  18.the existing CPA 现任注册会计师 E]w1!Ah M  
  19.the successor CPA 后任注册会计师 >JwdV y^  
  20.the preceding CPA前任注册会计师 z_R^n#A~r  
  21.issue the audit report 出具审计报告 Mf7Q+_!  
  22.expert 专家 +jYO?uaT  
  23.the board of directors 董事会 Cnd70tbD )  
  24.knowledge of the entity‘ s business 了解被审计单位情况 WRU/^g3O@'  
  25.assess material misstatement risks评估重大错报风险 {9U<!  
  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 r9z_8#cR   
  27.a general knowledge of —— 初步了解―――的情况 txQyHQ) @  
  28.a more knowledge of—— 进一步了解的情况 0fA42*s;  
  29.the prior year‘s working papers 以前年度工作底稿 ;tTM3W-h  
  30.minutes of meeting 会议纪要 EJ{Z0R{{  
  31.business risks 经营风险 '<~ rV  
  32.appropriateness 适当性 =Xze) .g  
  33.accounting estimate 会计估计 & i"33.#]  
  34.management representations 管理层声明 UfjLNe}wA  
  35.going concern assumption 持续经营假设 NCYN .@J  
  36.audit plan 审计计划 E9pKR+P  
  37.significant audit areas 重点审计领域 TEz)d=  
  38.error 错误 2Fi>nJ  
  39.fraud舞弊 D 7 l&L  
  40.modified or additional procedures 修改或追加审计程序 5MV4N[;  
  41.misappropriation of assets 侵占资产 / U1VE|T  
  42.transactions without substance 虚假交易 ##d\|r  
  43.unusual pressures 异常压力 mN +~fu h  
  44.the suspected noncompliance 涉嫌存在违法行为 9+@"DuYc6  
  45.materialiy 重要性 iz]Vb{5n%  
  46.exceed the materiality level 超过重要性水平  v'i"Q  
  47.approach the materiality level 接近重要性水平 [M_pf2Y  
  48.an acceptably low level 可接受水平 #<f}.P.Uc  
  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 ^-{ 1]G:  
  50.misstatements or omissions 错报或漏报 J7$1+|"  
  51.aggregate 总计 6-va;G9Fc  
  52.subsequent events 期后事项 3Gq Js  
  53.adjust the financial statements 调整财务报表 hj64ES#x  
  54.perform additional audit procedures 实施追加的审计程序 aGVzg$  
  55.audit risk 审计风险 3U<\y 6/  
  56.detection risk 检查风险 AE!WYE  
  57.inappropriate audit opinion 不适当的审计意见 .B*Yg<j  
  58.material misstatement 重大的错报 2!f0!<te  
  59.tolerable misstatement 可容忍错报 MK9?81xd  
  60.the acceptable level of detection risk 可接受的检查风险 iKv`[k  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }l$M%Ps!a  
  62.simall business 小规模企业 L(TO5Y]  
  63.accounting system 会计系统 zk5sAHQ  
  64.test of control 控制测试 [W=%L:Ea  
  65.walk-through test 穿行测试 8yz A W&q  
  66.communication 沟通 idnn%iO  
  67.flow chart 流程图 C0/s/p'  
  68.reperformance of internal control 重新执行 *cCr0 \Z`  
  69.audit evidence 审计证据 "L@qjSs8  
  70.substantive procedures 实质性程序 }hyK/QUCoN  
  71.assertions 认定 ^k&zX!W  
  72.esistence 存在 RtH[OZu(8  
  73.occurrence 发生 r4t|T^{sl  
  74.completeness 完整性 Q_QmyD~m  
  75.rights and obligations 权利和义务 Le9r7O:  
  76.valuation and allocation 计价和分摊 ,'5P[-  
  77.cutoff 截止 /k<*!H]KSg  
  78.accuracy 准确性 $>v^%E;Y4  
  79.classification 分类 //@_`.  
  80.inspection 检查 $t.N |b`'  
  81.supervision of counting 监盘 AKx\U?ei7  
  82.observation 观察 gXI_S9 z  
  83.confirmation 函证 X +;Q=  
  84.computation 计算 B) &BqZ&  
  85.analytical procedures 分析程序 HP|,AmVLl  
  86.vouch 核对 F`8A!|cIy  
  87.trace 追查 U@yrqT@;AU  
  88.audit sampling 审计抽样 *{W5QEa  
  89.error 误差 j)Kk:BFFY  
  90.expected error 预期误差 +A W6 >yV`  
  91.population 总体 ^T'+dGU`  
  92.sampling risk 抽样风险 W zgzI/  
  93.non- sampling risk 非抽样风险 [ /*$?PXt  
  94.sampling unit 抽样单位 Jx-^WB  
  95.statistical sampling 统计抽样 -qfd)A6]  
  96.tolerable error 可容忍误差  Cih}  
  97.the risk of under reliance 信赖不足风险 Zm%}A zM  
  98.the risk of over reliance 信赖过度风险 ,iCd6M{  
  99.the risk of incorrect rejection 误拒风险 ^*C6]*C}te  
  100. the risk of incorrect acceptance 误受风险 "A__z|sQ  
  101.working trial balance 试算平衡表 Gcg`Knr  
  102.index and cross-referencing 索引和交叉索引 W()FKP\??!  
  103.cash receipt 现金收入 /7@@CG6b  
  104.cash disbursement 现金支出 y[q W>  
  105.bank statement 银行对账单 meR%);\  
  106.bank reconciliation 银行存款余额调节表 598 xV|TON  
  107.balance sheet date 资产负债表日 lO%Z4V_Mj  
  108.net realizable value 可变现净值 pX6T7  
  109.storeroom 仓库 `@ qSDW!b  
  110.sale invoice 销售发票 Q9K Gf;  
  111.price list 价目表 +>z/54R  
  112.positive confirmation request 积极式询证函 *[ Wh9 ,H  
  113.negative confirmation request 消极式询证函 ~J)4(411  
  114.purchase requisition 请购单 .)|jBC8|}  
  115.receiving report 验收报告 _kH#{4`Hw  
  116.gross margin 毛利 y$*?k0=ZX  
  117.manufacturing overhead 制造费用 r-]R4#z>  
  118.material requisition 领料单 pSQ3 SM  
  119.inventory-taking 存货盘点 QC4_\V>[  
  120.bond certificate 债券 ~/3cQN^  
  121.stock certificate 股票 0J$wX yh  
  122.audit report 审计报告 oLruYSaD  
  123.entity 被审计单位 >~BU<#  
  124.addressee of the audit report 审计报告的收件人 ksDG8^9>]  
  125.unqualified opinion 无保留意见 cWF vYF  
  126.qualified opinion 保留意见 $0LlaN@e  
  127.disclaimer of opinion 无法表示意见 XF\`stEnb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   HLYM(Pz  
  A (2)absorbed overhead 已吸收制造费用 P%Q }R [Q  
  A (3)absorption costing 吸收成本计算 +hjc~|RK  
  A (4)account 账户,报表   Uj k``;  
  A (5)accounting postulate 会计假设   < py~(q  
  A (6)accounting series release 会计公告文件   q>Px   
  A (7)accounting valuation 会计计价   UeHS4cW  
  A (8)account sale 承销清单 XF^c(*5  
  A (9)accountability concept 经营责任概念   EXa6"D  
  A (10)accountancy 会计职业   fbw {)SZ  
  A (11)accountant 会计师   wO8^|Yf  
  A (12)accounting 会计   < ]wN/B-8J  
  A (13)agency cost 代理成本   ]qVJ>  
  A (14)accounting bases 会计基础   BC@"WlD  
  A (15)accounting manual 会计手册   mqsf#'ri  
  A (16)accounting period 会计期间   *tRJ=  
  A (17)accounting policies 会计方针   4i~;Ql  
  A (18)accounting rate of return 会计报酬率   d_5h6C z4  
  A (19)accounting reference date 会计参照日   TlBLG.-^  
  A (20)accounting reference period 会计参照期间   Qs% f6rL  
  A (21)accrual concept 应计概念   aOYd "S}u  
  A (22)accrual expenses 应计费用   WR'A%"qBwi  
  A (23)acid test ration 速动比率(酸性测试比率)   }=f}@JlFB  
  A (24)acquisition 购置   [&{"1Z  
  A (25)acquisition accounting 收购会计   Fof_xv9  
  A (26)activity based accounting 作业基础成本计算   w_U5w  
  A (27)adjusting events 调整事项   ;F5B)&/B  
  A (28)administrative expenses 行政管理费   *D<sk7  
  A (29)advice note 发货通知   0-|1}/{4  
  A (30)amortization 摊销   N_gjOE`x5  
  A (31)analytical review 分析性检查   ~MhPzu&B  
  A (32)annual equivalent cost 年度等量成本法   "9WP^[  
  A (33)annual report and accounts 年度报告和报表   x<ENN>mW1  
  A (34)appraisal cost 检验成本   /$9/,5|EA  
  A (35)appropriation account 盈余分配账户   DdSUB  
  A (36)articles of association 公司章程细则   n53} 79Uiz  
  A (37)assets 资产   b7>;UX  
  A (38)assets cover 资产保障   xE6y9"}!h  
  A (39)asset value per share 每股资产价值   yY"%6k,ZB  
  A (40)associated company 联营公司   n I si  
  A (41)attainable standard 可达标准   CJu;X[ 6  
zkd#vAY(A  
 A (42)attributable profit 可归属利润   p!Gf ^  
  A (43)audit 审计   $C[YqZO  
  A (44)audit report 审计报告   U-lN_?  
  A (45)auditing standards 审计准则   +=}% 7o  
  A (46)authorized share capital 额定股本   G*"N}M1)  
  A (47)available hours 可用小时   -%t0'cKn,  
  A (48)avoidable costs 可避免成本 d!gm4hQhl  
  B (49)back-to-back loan 易币贷款   ^mz_T+UOe  
  B (50)backflush accounting 倒退成本计算   VX>_Sp s  
  B (51)bad debts 坏帐   )( m a  
  B (52)bad debts ratio 坏帐比率   a"&Z!A:Z=  
  B (53)bank charges 银行手续费   17 j7j@s)  
  B (54)bank overdraft 银行透支   " 3^6  
  B (55)bank reconciliation 银行存款调节表   KBJ|P^W5j  
  B (56)bank statement 银行对账单   S3J6P2P  
  B (57)bankruptcy 破产   n `n3[  
  B (58)basis of apportionment 分摊基础   u!@P,,NY  
  B (59)batch 批量   a)TNVm^  
  B (60)batch costing 分批成本计算   =riP~%_ML)  
  B (61)beta factor B(市场)风险因素   ;^*^ :L  
  B (62)bill 账单   6*LU+U=`  
  B (63)bill of exchange 汇票   DC$ S. {n  
  B (64)bill of landing 提单   @Td[ rHl  
  B (65)bill of materials 用料预计单   S"eKiS,z  
  B (66)bill payable 应付票据   !^LvNW\|  
  B (67)bill receivable 应收票据   PO}Q8Q3  
  B (68)bin card 存货记录卡   96PVn  
  B (69)bonus 红利   .i. |wY  
  B (70)book-keeping 薄记   ]{"(l(  
  B (71)Boston classification 波士顿分类   1mjv~W  
  B (72)breakeven chart 保本图   pGcc6q1  
  B (73)breakeven point 保本点   Y"lxh/l$}  
  B (74)breaking-down time 复位时间   &FZe LIt  
  B (75)budget 预算   nQP0<_S  
  B (76)budget center 预算中心   +(/Z=4;,[  
  B (77)budget cost allowance 预算成本折让   IB?A]oN1{  
  B (78)budget manual 预算手册   (la   
  B (79)budget period 预算期间   F9c2JBOM  
  B (80)budgetary control 预算控制   NV91{o(-7  
  B (81)budgeted capacity 预算生产能力   E8j9@BHU[r  
  B (82)burden 制造费用   -w2g a1  
  B (83)business center 经营中心   Eyn3Vv?v  
  B (84)business entity 营业个体   + zrwz\  
  B (85)business unit 经营单位   3@&H)fdp6a  
 B (86)buy-out management 管理性购买产权   '~f@p~P  
  B (87)by-product 副产品 h1kPsgzR  
  C (88)called-up share capital 催缴股本   C>u 3n^  
  C (89)capacity 生产能力   'wZy: c  
  C (90)capacity ratios 生产能力比率   * c%@f<R~  
  C (91)capital 资本   czb%%:EJs|  
  C (92)capital assets pricing model资本资产计价模式   sogbD9Jc  
  C (93)capital commitment 承诺资本   #wd \&  
  C (94)capital employed 已运用的资本   B~aOs>1 S]  
  C (95)capital expenditure 资本支出   x2B"%3th0  
  C (96)capital expenditureauthorization 资本支出核准   ]q3Kd{B  
  C (97)capital expenditure control 资本支出控制   ?rOb?cu-  
  C (98)capital expenditure proposal资本支出申请   R] [M_ r  
  C (99)capital funding planning 资本基金筹集计划   }ri*e2y)  
  C (100)capital gain 资本收益   ?% X9XH/!  
  C (101)capital investment appraisal资本投资评估   6nfkZvn  
  C (102)capital maintenance 资本保全   iR_Syk`G*A  
  C (103)capital resource planning 资本资源计划   otIJ[Mvyq  
  C (104)capital surplus 资本盈余   bc4x"]!  
  C (105)capital turnover 资本周转率   dbuOiZ  
  C (106)card 记录卡   oto od  
  C (107)cash 现金   q5!l(QL.  
  C (108)cash account 现金账户   t? A4xk  
  C (109)cash book 现金账薄   _]S6>  
  C (110)cash cow 金牛产品   0oJ^a^|  
  C (111)cash flow 现金流量   ) e2IT*7  
  C (112)cash discounted 现金贴现   PJYA5"}W  
  C (113)cash flow budget 现金流量预算   9H E(*S  
  C (114)cash flow statement 现金流量表   }H#t( 9,U  
  C (115)cash ledger 现金分类账   sKuTG93sr@  
  C (116)cash limit 现金限额   } >w  
  C (117)CCA 现时成本会计   xI4I1" /  
  C (118)center 中心   {^kG<v.vV  
  C (119)changeover time 变更时间   ._&lG3'  
  C (120)chartered entity 特许经济个体   lp}WBd+  
  C (121)cheque 支票   ],YYFU}  
  C (122)cheque register 支票登记薄   :.Qe=}9  
  C (123)coin analysis 零钱分类   xI: 'Hk1  
  C (124)classification 分类   r^E]GDz  
  C (125)clock card 工时卡   QP[a^5;Tt  
  C (126)code 代码   pG( knu  
  C (127)commitment accounting 承诺确认会计   @Y<tH,*  
  C (128)common cost 共同成本   ;F""}wzn  
  C (129)company limited byguarantee 有限担保责任公司   tv OAN|+F  
C (130)company limited shares 股份有限公司   w~U`+2a3  
  C (131)competitive position 竞争能力状况   In c:t_  
  C (132)concept 概念   ,/:a77  
  C (133)conglomerate 跨行业企业   k4$q|x7+%  
  C (134)consistency concept 一致性概念   --twkD  
  C (135)consolidated accounts 合并报表   bX H^Bm  
  C (136)consolidation accounting 合并会计   o1WidJ"  
  C (137)consortium 财团   !ix<|F5  
  C (138)contingency plan 应急计划   ^B5cNEO  
  C (139)contingent liabilities 或有负债   uK:-g,;  
  C (140)continuous operation 连续生产   0Mu8ZVI{  
  C (141)contra 抵消   unnx#e]  
  C (142)contract cost 合同成本   Hm VTfH'  
  C (143)contract costing 合同成本计算   ]kkBgjQbS  
  C (144)contribution 贡献毛益   8}{o2r@  
  C (145)contribution centre 贡献中心   S9NN.dKu  
  C (146)contribution chart 贡献图   T4=3VrS  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VMIX$#  
  C (148)contribution to salesration 贡献毛益对销售比率   $XQxWH|  
  C (149)control 控制   j 3MciQ`  
  C (150)control account 控制帐户   3Y{)(%I  
  C (151)control limits 控制限度   )SX6)__  
  C (152)controllability concept 可控制概念   K`,d$  
  C (153)controllable cost 可控制成本   U[QD!  
  C (154)conversion cost 加工成本   ix9HSa{d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Dsj|~J3  
  C (156)corporate appraisal 公司评估   [u9JL3  
  C (157)corporate planning 公司计划   2ly,l[p8  
  C (158)corporate social reporting 公司社会报告   vaRwh E:  
  C (159)corporation 股份公司   [Hj'nA^  
  C (160)cost 成本   uUz`=4%A  
  C (161)cost account 成本帐户   Nr24[e G>d  
  C (162)cost accounting 成本会计   I\upnEKKzZ  
  C (163)cost accounting manual 成本手册   \`/E !ub  
  C (164)cost accounts calendar 成本报表的日历时间   T5azYdzJy  
  C (165)cost adjustment 成本调整   M> jBm .  
  C (166)cost allocation 成本分配   `8(h,aj;  
  C (167)cost apportionment 成本分摊   E ;!<Z4  
  C (168)cost attribution 成本归属   XU_,Z/Yw_  
  C (169)cost audit 成本审计   `_1(Q9Q  
  C (170)cost behaviour 成本性态   lP*  
  C (171)cost benefit analysis 成本效益分析   pf8O`e,Awf  
  C (172)cost center 成本中心   :5S |x/  
  C (173)cost driver 成本动因
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