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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 81_3{OrE<  
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  1.audit   审计 hkgPC-  
  2.attestation   鉴证 ](0 Vm_es  
  3.credibility   可信赖程度 fC3IxlG  
  4.audit of financial statements 财务报表审计 >*}qGk  
  5.agreed-upon procedures 执行商定程序 ^@L[0Z`  
  6.high levels of assurance 高水平保证 ]@J}f}Mjo  
  7.compilation 编制 lSyp k-c  
  8.reliability 可靠性 RQ,(?I*8\  
  9.relevance 相关性 16N8h]l  
  10.professional skepticism 职业谨慎 ^qbX9.\  
  11.objectivity 客观性 /^[)JbgB  
  12. professional competence 专业胜任能力 LO61J_J<  
  13.Senior/CPA-in-charge 项目经理 M{kPEl&Z  
  14.audit engagement letter 业务约定书 /&j4IlT  
  15.recurring audit 连续审计 sW2LNE  
  16.the client 委托人 :e@JESlLf  
  17.change CPA 更换注册会计 ;( 0:6P8I  
  18.the existing CPA 现任注册会计师 hqD;< :.  
  19.the successor CPA 后任注册会计师 wI}'wALhA  
  20.the preceding CPA前任注册会计师 G P1>h.J  
  21.issue the audit report 出具审计报告 \Di~DN1  
  22.expert 专家 HHnabSn}{q  
  23.the board of directors 董事会 p>eD{#2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z3*G(,  
  25.assess material misstatement risks评估重大错报风险 QrA8 KSLC  
  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 o m_&|9B)  
  27.a general knowledge of —— 初步了解―――的情况 8)POEY4  
  28.a more knowledge of—— 进一步了解的情况 /1li^</|p`  
  29.the prior year‘s working papers 以前年度工作底稿 el|t6ZT*  
  30.minutes of meeting 会议纪要 2Bjp{)*  
  31.business risks 经营风险 l!AZ$IV  
  32.appropriateness 适当性 jZ D\u%  
  33.accounting estimate 会计估计 ^YIOS]d>8#  
  34.management representations 管理层声明 "(efd~.]  
  35.going concern assumption 持续经营假设 qk,cp},2K  
  36.audit plan 审计计划  ,O~2 R  
  37.significant audit areas 重点审计领域 Mqh~5NM  
  38.error 错误 .hJ8K #r  
  39.fraud舞弊 H+5]3>O-$  
  40.modified or additional procedures 修改或追加审计程序 3+|6])Hi1  
  41.misappropriation of assets 侵占资产 Gm2rjpZeq  
  42.transactions without substance 虚假交易 hYd8}BvA  
  43.unusual pressures 异常压力 sId5pY!  
  44.the suspected noncompliance 涉嫌存在违法行为 EhFhL4Xdn  
  45.materialiy 重要性 #8z\i2I  
  46.exceed the materiality level 超过重要性水平 '6 'XBL?  
  47.approach the materiality level 接近重要性水平 zRJ y3/>  
  48.an acceptably low level 可接受水平 (x^|  
  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 ABHZ)OM  
  50.misstatements or omissions 错报或漏报 CLkVe  
  51.aggregate 总计 17i^|&J6}:  
  52.subsequent events 期后事项 Awh"SU Oh0  
  53.adjust the financial statements 调整财务报表 >rFvT>@NU  
  54.perform additional audit procedures 实施追加的审计程序 _@OYC<  
  55.audit risk 审计风险 %|,<\~P  
  56.detection risk 检查风险 H0(zE *c~  
  57.inappropriate audit opinion 不适当的审计意见 8S02 3  
  58.material misstatement 重大的错报 twu6z5<!-=  
  59.tolerable misstatement 可容忍错报 "G,*Z0V5  
  60.the acceptable level of detection risk 可接受的检查风险 0 j.Sb2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1 I+5  
  62.simall business 小规模企业 _(z"l"l=$  
  63.accounting system 会计系统 c Y"^3Ot%^  
  64.test of control 控制测试 #] GM#.  
  65.walk-through test 穿行测试 V]O :;(W_  
  66.communication 沟通 3 #wj-  
  67.flow chart 流程图 "|G,P-5G"  
  68.reperformance of internal control 重新执行 m5p~>]}fYF  
  69.audit evidence 审计证据 OX`n`+^D  
  70.substantive procedures 实质性程序 sR 9F:  
  71.assertions 认定 $F-XXBp  
  72.esistence 存在 Vx*q'~4y!|  
  73.occurrence 发生 W^N"y &  
  74.completeness 完整性 Ax^'unfQ:  
  75.rights and obligations 权利和义务 h[8y$.YsC  
  76.valuation and allocation 计价和分摊 -0X> y  
  77.cutoff 截止 0@Ijk(|  
  78.accuracy 准确性 Ww(_EW  
  79.classification 分类 `@e H4}L*  
  80.inspection 检查 9A_7:V]_  
  81.supervision of counting 监盘 'oHR4O*  
  82.observation 观察 X2uX+}h*tA  
  83.confirmation 函证 84 [^#ke  
  84.computation 计算 >" .qFn g  
  85.analytical procedures 分析程序 'MUrszOO.e  
  86.vouch 核对 0|ps),  
  87.trace 追查 O%&@WrFq  
  88.audit sampling 审计抽样  * [5  
  89.error 误差 Ax0,7,8y  
  90.expected error 预期误差 f$>orVm%.  
  91.population 总体 V d0GTpB?1  
  92.sampling risk 抽样风险 >&&xJ5  
  93.non- sampling risk 非抽样风险 xB(:d'1|  
  94.sampling unit 抽样单位 g,:N zb  
  95.statistical sampling 统计抽样 v/czW\z  
  96.tolerable error 可容忍误差 4cQ5E9  
  97.the risk of under reliance 信赖不足风险 K*Jty y}r  
  98.the risk of over reliance 信赖过度风险 h 2%:;phH  
  99.the risk of incorrect rejection 误拒风险 C' ._}\nX  
  100. the risk of incorrect acceptance 误受风险 Z~(XyaN  
  101.working trial balance 试算平衡表 HUC2RM?FN  
  102.index and cross-referencing 索引和交叉索引 Wn^^Q5U#  
  103.cash receipt 现金收入 > u)ZT  
  104.cash disbursement 现金支出 vy@Lu cB  
  105.bank statement 银行对账单 >y9o&D  
  106.bank reconciliation 银行存款余额调节表 WO-WoPO  
  107.balance sheet date 资产负债表日 6 b}feEh$!  
  108.net realizable value 可变现净值 sPg6eAd~?  
  109.storeroom 仓库 X^Y9T`mQ}  
  110.sale invoice 销售发票 f4S@lyYF  
  111.price list 价目表 "Cc"y* P  
  112.positive confirmation request 积极式询证函 / D ]B  
  113.negative confirmation request 消极式询证函 u mlZ(??.  
  114.purchase requisition 请购单 h`]/3Ma*:  
  115.receiving report 验收报告 @S7=6RKa[  
  116.gross margin 毛利 %5*#c*)R  
  117.manufacturing overhead 制造费用 ? ~Zrd  
  118.material requisition 领料单 !)3s <{k#  
  119.inventory-taking 存货盘点 HiG/(<bs9O  
  120.bond certificate 债券 a{*'pY(R0$  
  121.stock certificate 股票 A{2$hKqHi  
  122.audit report 审计报告 z4641q5'm  
  123.entity 被审计单位 p^rX.?X  
  124.addressee of the audit report 审计报告的收件人 -^H5z+"^  
  125.unqualified opinion 无保留意见  vkpV,}H  
  126.qualified opinion 保留意见 j dhml%pAd  
  127.disclaimer of opinion 无法表示意见  #U52\3G  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    #>jH[Q  
  A (2)absorbed overhead 已吸收制造费用 IKDjatn  
  A (3)absorption costing 吸收成本计算 `^-Be  
  A (4)account 账户,报表   mzxvfXSF  
  A (5)accounting postulate 会计假设   a{HgIQg_>R  
  A (6)accounting series release 会计公告文件   -Y=c g;  
  A (7)accounting valuation 会计计价   ,?<h] !aQ  
  A (8)account sale 承销清单 )ek 5  
  A (9)accountability concept 经营责任概念   s6 6XdM  
  A (10)accountancy 会计职业   j!MA]0lTM  
  A (11)accountant 会计师   e K1m(E.=  
  A (12)accounting 会计   K}`p_)(  
  A (13)agency cost 代理成本   0 a6@HwO  
  A (14)accounting bases 会计基础   "tB"j9Jb  
  A (15)accounting manual 会计手册   /v)!m&6]>  
  A (16)accounting period 会计期间   Gd6 ;'ZCmY  
  A (17)accounting policies 会计方针   DUKmwKM"k  
  A (18)accounting rate of return 会计报酬率   xO<-<sRA  
  A (19)accounting reference date 会计参照日   sQAc"S  
  A (20)accounting reference period 会计参照期间   [RFK-E  
  A (21)accrual concept 应计概念   Cn;H@!8<s  
  A (22)accrual expenses 应计费用   Ym{%"EB  
  A (23)acid test ration 速动比率(酸性测试比率)   @b*T4hwA.  
  A (24)acquisition 购置   11<@++,i  
  A (25)acquisition accounting 收购会计   Xb@z7X#O!  
  A (26)activity based accounting 作业基础成本计算   06 Esc^D  
  A (27)adjusting events 调整事项   *<1x:PR  
  A (28)administrative expenses 行政管理费   9=~H6(m>  
  A (29)advice note 发货通知   w+9C/U;|s  
  A (30)amortization 摊销   O;BMwg_7  
  A (31)analytical review 分析性检查   !BQ ELB$0  
  A (32)annual equivalent cost 年度等量成本法   W/r?0E  
  A (33)annual report and accounts 年度报告和报表   Ya&\ly /i  
  A (34)appraisal cost 检验成本   5;MK 1l  
  A (35)appropriation account 盈余分配账户   P tQ#  
  A (36)articles of association 公司章程细则   @EP{VV  
  A (37)assets 资产   Ed&,[rC  
  A (38)assets cover 资产保障   pL}j ZTo  
  A (39)asset value per share 每股资产价值   k3/JQ]'D  
  A (40)associated company 联营公司   Y0X94k.u  
  A (41)attainable standard 可达标准   hW !@$Ph  
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 A (42)attributable profit 可归属利润   -~O;tJF2  
  A (43)audit 审计   ?sf2h:\N  
  A (44)audit report 审计报告   TQ\wHJ  
  A (45)auditing standards 审计准则   _h=< _Z  
  A (46)authorized share capital 额定股本   @7l=+`.i  
  A (47)available hours 可用小时   OZB}aow  
  A (48)avoidable costs 可避免成本 .`Old{<  
  B (49)back-to-back loan 易币贷款   b!5tFX;J  
  B (50)backflush accounting 倒退成本计算   3@TG.)N4  
  B (51)bad debts 坏帐   `k{ff  
  B (52)bad debts ratio 坏帐比率   FQ|LA[~  
  B (53)bank charges 银行手续费   4`!  
  B (54)bank overdraft 银行透支   ~?`9i>3W~  
  B (55)bank reconciliation 银行存款调节表   G9'YgW+$7  
  B (56)bank statement 银行对账单   :^-HVT)qF  
  B (57)bankruptcy 破产   )' x/q  
  B (58)basis of apportionment 分摊基础   )-9w3W1r  
  B (59)batch 批量   %YvSHh;c  
  B (60)batch costing 分批成本计算   9u7n/o&8v6  
  B (61)beta factor B(市场)风险因素   1_j<%1{sZ  
  B (62)bill 账单   ;sck+FP7w  
  B (63)bill of exchange 汇票   0(U3~ k6  
  B (64)bill of landing 提单   iZ.&q 6  
  B (65)bill of materials 用料预计单   ttbQergS  
  B (66)bill payable 应付票据   {F(-s"1;xO  
  B (67)bill receivable 应收票据   [Z5}2gB&  
  B (68)bin card 存货记录卡   zN)|g  
  B (69)bonus 红利   7<QYT+6xV  
  B (70)book-keeping 薄记   {GX &)c4  
  B (71)Boston classification 波士顿分类   = JbdsYI(  
  B (72)breakeven chart 保本图   X$uz=)  
  B (73)breakeven point 保本点   +6#%P  
  B (74)breaking-down time 复位时间   O Htg n  
  B (75)budget 预算   m.HX2(&\3  
  B (76)budget center 预算中心   .sJys SA\  
  B (77)budget cost allowance 预算成本折让   ~E3SC@KL  
  B (78)budget manual 预算手册   EN-8uY.  
  B (79)budget period 预算期间   C6D=>%uY  
  B (80)budgetary control 预算控制   qrM{b=  
  B (81)budgeted capacity 预算生产能力   5}X<(q(  
  B (82)burden 制造费用   fbHWBb  
  B (83)business center 经营中心   TRySl5jx@  
  B (84)business entity 营业个体   HoIKx_  
  B (85)business unit 经营单位   i^yH?bH @~  
 B (86)buy-out management 管理性购买产权   gf3u0' $  
  B (87)by-product 副产品 mV**9-"  
  C (88)called-up share capital 催缴股本   oA!5dpNhU  
  C (89)capacity 生产能力   c >u>Pi;Z  
  C (90)capacity ratios 生产能力比率   Y>78h2AU  
  C (91)capital 资本   `uNvFlP  
  C (92)capital assets pricing model资本资产计价模式   '.%iPMM  
  C (93)capital commitment 承诺资本   1C}pv{0:&  
  C (94)capital employed 已运用的资本   As6)_8w  
  C (95)capital expenditure 资本支出   J3lG"Ww  
  C (96)capital expenditureauthorization 资本支出核准   r}_Lb.1]  
  C (97)capital expenditure control 资本支出控制   8u:v:>D.'  
  C (98)capital expenditure proposal资本支出申请   @pqY9_:P1  
  C (99)capital funding planning 资本基金筹集计划   <4l.s  
  C (100)capital gain 资本收益   W2F +^  
  C (101)capital investment appraisal资本投资评估   qEK4I}Q-=  
  C (102)capital maintenance 资本保全   WIEx ' {  
  C (103)capital resource planning 资本资源计划   ( E"&UC[  
  C (104)capital surplus 资本盈余   teq^xTUF[  
  C (105)capital turnover 资本周转率   8m/FKO (r  
  C (106)card 记录卡   ;Ch+X$m9  
  C (107)cash 现金   Nl=m'4 @`  
  C (108)cash account 现金账户   RI[7M (  
  C (109)cash book 现金账薄   PmPyb>HK=P  
  C (110)cash cow 金牛产品   ibZt2@GB)I  
  C (111)cash flow 现金流量   097Fvt=#  
  C (112)cash discounted 现金贴现   pIID= 8RJ.  
  C (113)cash flow budget 现金流量预算   bk\dy7  
  C (114)cash flow statement 现金流量表   B^8 ZoF  
  C (115)cash ledger 现金分类账   gZ`32fB%  
  C (116)cash limit 现金限额   mHK@(D7X  
  C (117)CCA 现时成本会计   QQ^Gd8nQ  
  C (118)center 中心   _" ?c9  
  C (119)changeover time 变更时间   x38SSzG:L  
  C (120)chartered entity 特许经济个体   MO));M)  
  C (121)cheque 支票   Z-^uM`],G  
  C (122)cheque register 支票登记薄   X[GIOPDx  
  C (123)coin analysis 零钱分类   ^[X|As2  
  C (124)classification 分类   ~ V@xu{  
  C (125)clock card 工时卡   }j+~'O4m  
  C (126)code 代码   936Ff*%(l  
  C (127)commitment accounting 承诺确认会计   %|:;Ti  
  C (128)common cost 共同成本   hw&ke$Fg#  
  C (129)company limited byguarantee 有限担保责任公司   b{~fVil$y  
C (130)company limited shares 股份有限公司   HpB!a,R6B  
  C (131)competitive position 竞争能力状况   s jL*I  
  C (132)concept 概念   2gQY8h8  
  C (133)conglomerate 跨行业企业   8Zcol$XS'  
  C (134)consistency concept 一致性概念   eVqM=% Q  
  C (135)consolidated accounts 合并报表   nuf@}W>y  
  C (136)consolidation accounting 合并会计   ?o2;SY(-  
  C (137)consortium 财团   |_l<JQvf`E  
  C (138)contingency plan 应急计划   V+qFT3?-  
  C (139)contingent liabilities 或有负债   -kG3k> by_  
  C (140)continuous operation 连续生产   b\SXZN)Be  
  C (141)contra 抵消   tj#=%m?8V;  
  C (142)contract cost 合同成本   ~/^y.SsWM  
  C (143)contract costing 合同成本计算   fkdf~Vb  
  C (144)contribution 贡献毛益   @Ufa -h5"(  
  C (145)contribution centre 贡献中心   VKq0 <+M  
  C (146)contribution chart 贡献图   ?60>'Xj j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3c01uObTL  
  C (148)contribution to salesration 贡献毛益对销售比率   ??%)|nj.  
  C (149)control 控制   C/mg46 v2W  
  C (150)control account 控制帐户   Hnfvo*6d.e  
  C (151)control limits 控制限度   Ivz+Jj w  
  C (152)controllability concept 可控制概念   +90u!r^v  
  C (153)controllable cost 可控制成本   J|n(dVen/  
  C (154)conversion cost 加工成本   kmZ.U>#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^7i^ \w0  
  C (156)corporate appraisal 公司评估   DY)D(f/&3  
  C (157)corporate planning 公司计划   =jJ H^Y2  
  C (158)corporate social reporting 公司社会报告   +:Lk^Ny  
  C (159)corporation 股份公司   Qy4X#wgD  
  C (160)cost 成本   qru2h #  
  C (161)cost account 成本帐户   JaH* rDs-  
  C (162)cost accounting 成本会计   8# 6\+R  
  C (163)cost accounting manual 成本手册   p G)9=X!9  
  C (164)cost accounts calendar 成本报表的日历时间   gb.f%rlZ`  
  C (165)cost adjustment 成本调整   hNH.G(l0  
  C (166)cost allocation 成本分配   }*?yHJ3  
  C (167)cost apportionment 成本分摊   4st~3,lR$  
  C (168)cost attribution 成本归属   \9046An  
  C (169)cost audit 成本审计   77+ | #< J  
  C (170)cost behaviour 成本性态   /0Z|+L9Jo  
  C (171)cost benefit analysis 成本效益分析   " <<A  
  C (172)cost center 成本中心   Xy:Gj, @  
  C (173)cost driver 成本动因
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