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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 0be1aY;m&  
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  1.audit   审计 G}aw{Vbg_  
  2.attestation   鉴证 tlw$/tMa  
  3.credibility   可信赖程度 kt8P\/~*i  
  4.audit of financial statements 财务报表审计 }q1@[ aE  
  5.agreed-upon procedures 执行商定程序 Pl_4;q!$  
  6.high levels of assurance 高水平保证 Qq;` 9-&j  
  7.compilation 编制 ZV}"k_+-  
  8.reliability 可靠性 l6Hu(.Ls;j  
  9.relevance 相关性 #3@ Du(_n  
  10.professional skepticism 职业谨慎 R<VNbm;  
  11.objectivity 客观性  %Gp%l  
  12. professional competence 专业胜任能力 p<1z!`!P  
  13.Senior/CPA-in-charge 项目经理 &fJ92v?%^S  
  14.audit engagement letter 业务约定书 >AsD6]  
  15.recurring audit 连续审计 I`"8}d@Jm  
  16.the client 委托人 ea3;1-b:  
  17.change CPA 更换注册会计 uGm~ Oo  
  18.the existing CPA 现任注册会计师 t3ua5xw  
  19.the successor CPA 后任注册会计师 aY8"Sw|4  
  20.the preceding CPA前任注册会计师 0z) 8i P  
  21.issue the audit report 出具审计报告 qd*3| O^  
  22.expert 专家 @xKLRw  
  23.the board of directors 董事会 |FZ)5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6~8 A$:  
  25.assess material misstatement risks评估重大错报风险 dR"H,$UH  
  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 &V5[Zj|]  
  27.a general knowledge of —— 初步了解―――的情况 Bw-<xwD  
  28.a more knowledge of—— 进一步了解的情况 \F]X!#&+  
  29.the prior year‘s working papers 以前年度工作底稿 jR-`ee}y2  
  30.minutes of meeting 会议纪要 1@Dp<Q  
  31.business risks 经营风险 \u@4 eBAV  
  32.appropriateness 适当性 K;jV"R<9  
  33.accounting estimate 会计估计 ;cQhs7m(9  
  34.management representations 管理层声明 [r'PGx  
  35.going concern assumption 持续经营假设 (9:MIP  
  36.audit plan 审计计划 3-cCdn  
  37.significant audit areas 重点审计领域 7%?2>t3~  
  38.error 错误 <V?M~u[7f  
  39.fraud舞弊 } DY{>D>  
  40.modified or additional procedures 修改或追加审计程序 O]{3aMs!Y  
  41.misappropriation of assets 侵占资产 ;h[p "  
  42.transactions without substance 虚假交易 K#bdb  
  43.unusual pressures 异常压力 j-wSsjLk  
  44.the suspected noncompliance 涉嫌存在违法行为 Fu4LD-#  
  45.materialiy 重要性 n< UuVu  
  46.exceed the materiality level 超过重要性水平 rU?sUm,ch  
  47.approach the materiality level 接近重要性水平 ylm*a74-X  
  48.an acceptably low level 可接受水平 hwF9LD~^  
  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 l`9<mL  
  50.misstatements or omissions 错报或漏报 *,$cW ,LN  
  51.aggregate 总计 yl|?+  
  52.subsequent events 期后事项 eli T<sw8  
  53.adjust the financial statements 调整财务报表 _@I8B  
  54.perform additional audit procedures 实施追加的审计程序 qzk/P1{-  
  55.audit risk 审计风险 z-<091,  
  56.detection risk 检查风险 gL%%2 }$  
  57.inappropriate audit opinion 不适当的审计意见 D BDHe-1[+  
  58.material misstatement 重大的错报 S9~X#tpKe  
  59.tolerable misstatement 可容忍错报  pME17 af  
  60.the acceptable level of detection risk 可接受的检查风险 Ay7I_" %  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6*`KC)a  
  62.simall business 小规模企业 :s8^nEK  
  63.accounting system 会计系统 ; MU8@?yN  
  64.test of control 控制测试 b-pZrnZ!  
  65.walk-through test 穿行测试 JCoDe.  
  66.communication 沟通 :1h1+b@,  
  67.flow chart 流程图 @Qw~z0PE<l  
  68.reperformance of internal control 重新执行 C9^[A4O@X!  
  69.audit evidence 审计证据 #+)AIf  
  70.substantive procedures 实质性程序 >TSPEvWc  
  71.assertions 认定 wQR>S>p  
  72.esistence 存在 H&K(,4u^  
  73.occurrence 发生 VO#x+u]/  
  74.completeness 完整性 ML6Y_|6 |  
  75.rights and obligations 权利和义务 nx #0*r}5  
  76.valuation and allocation 计价和分摊 AF ,*bb  
  77.cutoff 截止 9Q{-4yF9k  
  78.accuracy 准确性 m80e^  
  79.classification 分类 0V*B3V<  
  80.inspection 检查 +/u)/ey  
  81.supervision of counting 监盘 o+UCu`7e  
  82.observation 观察 *v1M^grKd  
  83.confirmation 函证 <A{|=2<  
  84.computation 计算 YbaaX{7^  
  85.analytical procedures 分析程序 rG7E[kii  
  86.vouch 核对 |C:^BWrU*  
  87.trace 追查 T(LqR?xOo  
  88.audit sampling 审计抽样 Y+il>.Z  
  89.error 误差 0=N,y  
  90.expected error 预期误差 Lhg4fuos@)  
  91.population 总体 >uVo 'S.  
  92.sampling risk 抽样风险 S0,q@LV  
  93.non- sampling risk 非抽样风险 8 xfn$  
  94.sampling unit 抽样单位 KGsS2  
  95.statistical sampling 统计抽样 ODvlix  
  96.tolerable error 可容忍误差 5^kLNNum  
  97.the risk of under reliance 信赖不足风险 *nb `DR  
  98.the risk of over reliance 信赖过度风险 tC;L A 4  
  99.the risk of incorrect rejection 误拒风险 ZJL8"(/R  
  100. the risk of incorrect acceptance 误受风险 ?HD(EGdx  
  101.working trial balance 试算平衡表 Gn*cphb  
  102.index and cross-referencing 索引和交叉索引 yVF1*#"  
  103.cash receipt 现金收入 -Ky<P<@ezm  
  104.cash disbursement 现金支出 zNAID-5K;  
  105.bank statement 银行对账单 <( "M;C3y  
  106.bank reconciliation 银行存款余额调节表 ug?gVK  
  107.balance sheet date 资产负债表日 y T[CC>]l  
  108.net realizable value 可变现净值 9W^sq<tR  
  109.storeroom 仓库 GnAG'.t-Z  
  110.sale invoice 销售发票 2x PkQOj3  
  111.price list 价目表 UZcsMMKH  
  112.positive confirmation request 积极式询证函 &j}08aK%  
  113.negative confirmation request 消极式询证函 ~_l@ _P5yz  
  114.purchase requisition 请购单 \X3Q,\H @  
  115.receiving report 验收报告 L7kNQ/  
  116.gross margin 毛利 .h({P#QT  
  117.manufacturing overhead 制造费用 ;Fo%R$y  
  118.material requisition 领料单 YUGE>"{  
  119.inventory-taking 存货盘点 ' 6^+|1  
  120.bond certificate 债券 Y-Iu&H+\  
  121.stock certificate 股票 y]3`U UvXD  
  122.audit report 审计报告 Y.}"<{RQ  
  123.entity 被审计单位 @;\2 PD  
  124.addressee of the audit report 审计报告的收件人 rV{:'"=y-  
  125.unqualified opinion 无保留意见 DIs K+1  
  126.qualified opinion 保留意见 5OHg% ^  
  127.disclaimer of opinion 无法表示意见 L{pz)')I  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   dh9Qo4-{  
  A (2)absorbed overhead 已吸收制造费用 ? <F=*eS  
  A (3)absorption costing 吸收成本计算 o7gYj\  
  A (4)account 账户,报表   }-Ds%L  
  A (5)accounting postulate 会计假设   e0s*  
  A (6)accounting series release 会计公告文件   H1bHQB  
  A (7)accounting valuation 会计计价   Y"{L&H `  
  A (8)account sale 承销清单 m!22tpb  
  A (9)accountability concept 经营责任概念   Cs:?9G  
  A (10)accountancy 会计职业   [zC1LTXe  
  A (11)accountant 会计师   Zr(4Q9fDo  
  A (12)accounting 会计   LDDg g u   
  A (13)agency cost 代理成本   }na0  
  A (14)accounting bases 会计基础   wDQ@$T^vh  
  A (15)accounting manual 会计手册   ?g{--'L  
  A (16)accounting period 会计期间   _+sb~  
  A (17)accounting policies 会计方针   LiG!xs  
  A (18)accounting rate of return 会计报酬率   UWW^g@d4  
  A (19)accounting reference date 会计参照日   uOQ!av2"Rf  
  A (20)accounting reference period 会计参照期间   fMpxe(  
  A (21)accrual concept 应计概念   8=K%7:b  
  A (22)accrual expenses 应计费用   a/\SPXQ/9  
  A (23)acid test ration 速动比率(酸性测试比率)   us5<18 M5  
  A (24)acquisition 购置   x/fhlf}a}=  
  A (25)acquisition accounting 收购会计   jj,CBNo(  
  A (26)activity based accounting 作业基础成本计算   ~mF^t7n]  
  A (27)adjusting events 调整事项   D%`O.2T Y|  
  A (28)administrative expenses 行政管理费   FmtgH1u:=  
  A (29)advice note 发货通知   8A jQPDn+  
  A (30)amortization 摊销   VGY x(  
  A (31)analytical review 分析性检查   f};RtRo2  
  A (32)annual equivalent cost 年度等量成本法   8t;vZ&  
  A (33)annual report and accounts 年度报告和报表   elqm/u  
  A (34)appraisal cost 检验成本   7"_m?c8  
  A (35)appropriation account 盈余分配账户    A`B>fI  
  A (36)articles of association 公司章程细则   Af" p:;^z  
  A (37)assets 资产   u Gmv`R_  
  A (38)assets cover 资产保障   m >Rdsn~l  
  A (39)asset value per share 每股资产价值   ]x1;uE?1J  
  A (40)associated company 联营公司   |Q(3rcOrV"  
  A (41)attainable standard 可达标准   4 -C Ge  
I[6ft_*  
 A (42)attributable profit 可归属利润   cMfJq}C<  
  A (43)audit 审计   0$qK: ze  
  A (44)audit report 审计报告   tP:ER  
  A (45)auditing standards 审计准则   rNK<p3=7)  
  A (46)authorized share capital 额定股本   \y(ZeNs  
  A (47)available hours 可用小时   l\/u XP?  
  A (48)avoidable costs 可避免成本 *V`E)maU  
  B (49)back-to-back loan 易币贷款   <.Dg3RH  
  B (50)backflush accounting 倒退成本计算   ?NVX# t'  
  B (51)bad debts 坏帐   R?3N><oh*  
  B (52)bad debts ratio 坏帐比率   y$}o{VE{x  
  B (53)bank charges 银行手续费   GI<3L K\  
  B (54)bank overdraft 银行透支   %ws@t"aER  
  B (55)bank reconciliation 银行存款调节表   Q\nIU7:bZ  
  B (56)bank statement 银行对账单   [Ot<8)Jm  
  B (57)bankruptcy 破产   Al3*? H&  
  B (58)basis of apportionment 分摊基础   3Q#Tut  
  B (59)batch 批量   4 Uk\hgT0  
  B (60)batch costing 分批成本计算   kt# t-N;}x  
  B (61)beta factor B(市场)风险因素   HEk{!Y  
  B (62)bill 账单   c Cx_tGR"  
  B (63)bill of exchange 汇票   dw-o71(1d  
  B (64)bill of landing 提单   X:/7#fcG8  
  B (65)bill of materials 用料预计单   Rb_%vOM  
  B (66)bill payable 应付票据   ri2`M\;gt  
  B (67)bill receivable 应收票据   uhm3}mWv  
  B (68)bin card 存货记录卡   =E$B0^_2RC  
  B (69)bonus 红利   2M>` W5  
  B (70)book-keeping 薄记   *=}\cw\A  
  B (71)Boston classification 波士顿分类   <74r  
  B (72)breakeven chart 保本图   b&*)C#7/T  
  B (73)breakeven point 保本点   T8BewO=}  
  B (74)breaking-down time 复位时间   ATWa/"l(H-  
  B (75)budget 预算   Zet80|q  
  B (76)budget center 预算中心   ;lQ>>[*  
  B (77)budget cost allowance 预算成本折让   M1q_gHA  
  B (78)budget manual 预算手册   #Ibpf ,  
  B (79)budget period 预算期间   -uN M_|MO  
  B (80)budgetary control 预算控制   V6bjVd9|Z  
  B (81)budgeted capacity 预算生产能力   0iV~MQZ(  
  B (82)burden 制造费用   %,+&Kl I  
  B (83)business center 经营中心   ]-sgzM]q  
  B (84)business entity 营业个体   :CsrcT=  
  B (85)business unit 经营单位   3Ct:AJeg  
 B (86)buy-out management 管理性购买产权   2@!B;6*8q  
  B (87)by-product 副产品 ,B:r^(}0j  
  C (88)called-up share capital 催缴股本   xC9?Wt'  
  C (89)capacity 生产能力   n#5S-z1KNw  
  C (90)capacity ratios 生产能力比率   P& h]uNu  
  C (91)capital 资本   d/[kky}  
  C (92)capital assets pricing model资本资产计价模式   i~LY  
  C (93)capital commitment 承诺资本   ! mZWd'  
  C (94)capital employed 已运用的资本   tZY6{,K%4  
  C (95)capital expenditure 资本支出   LvC X(yjZ*  
  C (96)capital expenditureauthorization 资本支出核准    (F&o!W  
  C (97)capital expenditure control 资本支出控制   r3+   
  C (98)capital expenditure proposal资本支出申请   P7epBWqDP  
  C (99)capital funding planning 资本基金筹集计划   t pa<)\7KJ  
  C (100)capital gain 资本收益   b"nD5r  
  C (101)capital investment appraisal资本投资评估   6!C>J#T  
  C (102)capital maintenance 资本保全   %us#p|Ya  
  C (103)capital resource planning 资本资源计划   0_N.s5~N  
  C (104)capital surplus 资本盈余   -' =?Hs.  
  C (105)capital turnover 资本周转率   ; Kh!OBZFo  
  C (106)card 记录卡   WFTwFm6  
  C (107)cash 现金   8 q>  
  C (108)cash account 现金账户   I 9<%fv  
  C (109)cash book 现金账薄   TU*Y?D L  
  C (110)cash cow 金牛产品   E"7[|-`e6  
  C (111)cash flow 现金流量   G1Vn[[%k  
  C (112)cash discounted 现金贴现   NFPWh3),f  
  C (113)cash flow budget 现金流量预算   ZA\;9M=  
  C (114)cash flow statement 现金流量表   m8 6ztP)  
  C (115)cash ledger 现金分类账   3:>hHQi  
  C (116)cash limit 现金限额   3U'l'H,  
  C (117)CCA 现时成本会计   >=86*U~  
  C (118)center 中心   }/4),W@<  
  C (119)changeover time 变更时间   * ).Y U[i  
  C (120)chartered entity 特许经济个体   >[ g=G  
  C (121)cheque 支票   xX@9wNYD  
  C (122)cheque register 支票登记薄   iqFC~].)  
  C (123)coin analysis 零钱分类   F<^f6z8  
  C (124)classification 分类   /CUBs!  
  C (125)clock card 工时卡   n7|,b- <  
  C (126)code 代码   +~sqv?8  
  C (127)commitment accounting 承诺确认会计   5n[''#D  
  C (128)common cost 共同成本   XRTiC #6  
  C (129)company limited byguarantee 有限担保责任公司   ?XV3Y3  
C (130)company limited shares 股份有限公司   B}J0 d  
  C (131)competitive position 竞争能力状况   j^/=.cD|  
  C (132)concept 概念   W![~"7?   
  C (133)conglomerate 跨行业企业   M^lP`=sSv  
  C (134)consistency concept 一致性概念   j9X|c7|  
  C (135)consolidated accounts 合并报表   s{*bFA Z1F  
  C (136)consolidation accounting 合并会计   viJP6fh  
  C (137)consortium 财团   UjMWSPEBy  
  C (138)contingency plan 应急计划   y&V'GhW!dd  
  C (139)contingent liabilities 或有负债   T:".{h-i  
  C (140)continuous operation 连续生产   ff]fN:}V  
  C (141)contra 抵消   '.jYu7   
  C (142)contract cost 合同成本   @)wsHW%cjz  
  C (143)contract costing 合同成本计算   u'^kpr`y  
  C (144)contribution 贡献毛益   F:~@ e(  
  C (145)contribution centre 贡献中心   `lrNH]B  
  C (146)contribution chart 贡献图   /t*Q"0X5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   HBZ6Pj  
  C (148)contribution to salesration 贡献毛益对销售比率   8T[<&<^-  
  C (149)control 控制   3"sXN)j  
  C (150)control account 控制帐户   /.~zk(-&h  
  C (151)control limits 控制限度   6  $`l  
  C (152)controllability concept 可控制概念   UY .-Qt  
  C (153)controllable cost 可控制成本   Er - rm  
  C (154)conversion cost 加工成本   r7^v@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [,{Nu EI  
  C (156)corporate appraisal 公司评估   n TD4^'  
  C (157)corporate planning 公司计划   8A}<-?>  
  C (158)corporate social reporting 公司社会报告   D/= k9[b!  
  C (159)corporation 股份公司    M% g2UP  
  C (160)cost 成本   lBa` nG  
  C (161)cost account 成本帐户   w"W;PdH)  
  C (162)cost accounting 成本会计   u\"/EaQ{  
  C (163)cost accounting manual 成本手册   BO8?{~i  
  C (164)cost accounts calendar 成本报表的日历时间   i5|)|x3  
  C (165)cost adjustment 成本调整   6Kw?  
  C (166)cost allocation 成本分配   o' v!83$L  
  C (167)cost apportionment 成本分摊   F%.UpV,  
  C (168)cost attribution 成本归属   { `xC~B h  
  C (169)cost audit 成本审计   R}IuMMx  
  C (170)cost behaviour 成本性态   )1YX+',"  
  C (171)cost benefit analysis 成本效益分析   .gM6m8l9wp  
  C (172)cost center 成本中心   R&$f WV;'  
  C (173)cost driver 成本动因
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