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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 b,R'T+4[  
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  1.audit   审计 jYX9; C;J  
  2.attestation   鉴证 c/Yi0Rl)  
  3.credibility   可信赖程度 oB R(7U ~0  
  4.audit of financial statements 财务报表审计 d$rUxqB.  
  5.agreed-upon procedures 执行商定程序 A9Wqz"[  
  6.high levels of assurance 高水平保证 l6c%_<P|  
  7.compilation 编制 "q^'5p]  
  8.reliability 可靠性 j(C UYm  
  9.relevance 相关性 (iOCzZ6S  
  10.professional skepticism 职业谨慎 bxSKe6l  
  11.objectivity 客观性 9[{>JRm.  
  12. professional competence 专业胜任能力 B"9hQb  
  13.Senior/CPA-in-charge 项目经理 cC^C7AAq^  
  14.audit engagement letter 业务约定书 psX%.95Y  
  15.recurring audit 连续审计 |QOJ9~hxD  
  16.the client 委托人 Jav2A6a  
  17.change CPA 更换注册会计 (Q8 ?)  
  18.the existing CPA 现任注册会计师 L ?27q  
  19.the successor CPA 后任注册会计师 6//FZ:q  
  20.the preceding CPA前任注册会计师 vj&5`  
  21.issue the audit report 出具审计报告 Rgfhs[Z  
  22.expert 专家 s.^9HuM  
  23.the board of directors 董事会 DsJn#>?Kh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h<1dTl*  
  25.assess material misstatement risks评估重大错报风险 <yI,cM<c  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4ylDD|) rO  
  27.a general knowledge of —— 初步了解―――的情况 C<t'f(4s`u  
  28.a more knowledge of—— 进一步了解的情况 rk,1am:cg  
  29.the prior year‘s working papers 以前年度工作底稿 O+p-1 C$\  
  30.minutes of meeting 会议纪要 } .3]  
  31.business risks 经营风险 CQzjCRS d  
  32.appropriateness 适当性 Eu/y">;v#  
  33.accounting estimate 会计估计 9jR[:[  
  34.management representations 管理层声明 @" 0tW:  
  35.going concern assumption 持续经营假设 OZ'.}((?n  
  36.audit plan 审计计划 ]vQ?]d?> a  
  37.significant audit areas 重点审计领域 EKeh>3;?  
  38.error 错误 2K rqY  
  39.fraud舞弊 :{b6M/  
  40.modified or additional procedures 修改或追加审计程序 [TK? P0  
  41.misappropriation of assets 侵占资产 )@bH"  
  42.transactions without substance 虚假交易 rW~?0  
  43.unusual pressures 异常压力 "bR'Bt  
  44.the suspected noncompliance 涉嫌存在违法行为 }u-S j/K  
  45.materialiy 重要性 MkW1FjdP  
  46.exceed the materiality level 超过重要性水平 :#w+?LA*  
  47.approach the materiality level 接近重要性水平 x, Vh  
  48.an acceptably low level 可接受水平 +*_fN ]M  
  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 Z-t}6c'Kg  
  50.misstatements or omissions 错报或漏报 f']sU/c=  
  51.aggregate 总计 60,-\h  
  52.subsequent events 期后事项 <H h5 u~  
  53.adjust the financial statements 调整财务报表 9R@abm,I  
  54.perform additional audit procedures 实施追加的审计程序 ,V33v<|wc  
  55.audit risk 审计风险 jemx ky  
  56.detection risk 检查风险 ,.oa,sku  
  57.inappropriate audit opinion 不适当的审计意见 ;Lsjh#  
  58.material misstatement 重大的错报 x\`RW 3 K  
  59.tolerable misstatement 可容忍错报 R] Disljq  
  60.the acceptable level of detection risk 可接受的检查风险 O+o;aa6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o9 i#N  
  62.simall business 小规模企业 [T4 pgt'H  
  63.accounting system 会计系统 ByhOK}u;P4  
  64.test of control 控制测试 =s0g2Zv"\  
  65.walk-through test 穿行测试 EI txRHV5  
  66.communication 沟通 wrQydI  
  67.flow chart 流程图 u%=bHg  
  68.reperformance of internal control 重新执行 8Da(tS  
  69.audit evidence 审计证据 &gWMl`3^*!  
  70.substantive procedures 实质性程序 MOP]\ypn  
  71.assertions 认定 Mr=}B6`  
  72.esistence 存在 Ehb?CnV#J  
  73.occurrence 发生 $-$5ta{s  
  74.completeness 完整性 (|<h^] y3  
  75.rights and obligations 权利和义务 |7QVMFZ  
  76.valuation and allocation 计价和分摊 NokXE  
  77.cutoff 截止 JlC<MQ?  
  78.accuracy 准确性 [xtK"E#  
  79.classification 分类 l5=u3r9WYC  
  80.inspection 检查 MUbhEau?  
  81.supervision of counting 监盘 _\,rX\  
  82.observation 观察 #)_J)/h  
  83.confirmation 函证 @[d#mz  
  84.computation 计算 N<aB)</  
  85.analytical procedures 分析程序 Gva}J 6{  
  86.vouch 核对 X)Dqeb6  
  87.trace 追查 Mx/h?}u;  
  88.audit sampling 审计抽样 /B,B4JI)/  
  89.error 误差 7$+P|U  
  90.expected error 预期误差 09  
  91.population 总体 M'cJ)-G  
  92.sampling risk 抽样风险 d[Rb:Y w  
  93.non- sampling risk 非抽样风险 w::r?.9  
  94.sampling unit 抽样单位 GFd Z`i  
  95.statistical sampling 统计抽样 6sYV7w,'@  
  96.tolerable error 可容忍误差 n 5~=qQK2  
  97.the risk of under reliance 信赖不足风险 |`w$|pm=  
  98.the risk of over reliance 信赖过度风险  : cFF  
  99.the risk of incorrect rejection 误拒风险 ElQJ\%  
  100. the risk of incorrect acceptance 误受风险 M4TrnZ1D}  
  101.working trial balance 试算平衡表 PM~bM3Ei  
  102.index and cross-referencing 索引和交叉索引 s8t f@H4r  
  103.cash receipt 现金收入 <TI3@9\qXE  
  104.cash disbursement 现金支出 5U0ytDZ2/(  
  105.bank statement 银行对账单 A#Xj]^-*  
  106.bank reconciliation 银行存款余额调节表 X$Q2m{dR  
  107.balance sheet date 资产负债表日 H9%l?r5  
  108.net realizable value 可变现净值 rGTWcJ   
  109.storeroom 仓库 LKqRvPnh  
  110.sale invoice 销售发票 L3B8IDq  
  111.price list 价目表 d@-wi%,^  
  112.positive confirmation request 积极式询证函 _/|8%])  
  113.negative confirmation request 消极式询证函 gWFL  
  114.purchase requisition 请购单 rW:iBq  
  115.receiving report 验收报告 qPsyqn?Y|  
  116.gross margin 毛利 .r~'(g{qt  
  117.manufacturing overhead 制造费用 shM{Y9~O9&  
  118.material requisition 领料单 b\1+kB/8  
  119.inventory-taking 存货盘点 >W8bWQ^fK  
  120.bond certificate 债券 8]My k>  
  121.stock certificate 股票 k?^%hO>[  
  122.audit report 审计报告 -"F0eV+y  
  123.entity 被审计单位 yrO?Np  
  124.addressee of the audit report 审计报告的收件人 S&n[4*  
  125.unqualified opinion 无保留意见 Lb!r(o>8Cb  
  126.qualified opinion 保留意见 ha_@Yqgh  
  127.disclaimer of opinion 无法表示意见 >RM 0=bO  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   N%O[  
  A (2)absorbed overhead 已吸收制造费用 Y.E?;iS  
  A (3)absorption costing 吸收成本计算 a ]>VZOet  
  A (4)account 账户,报表   }W1^ t  
  A (5)accounting postulate 会计假设   D2Y&[zgv  
  A (6)accounting series release 会计公告文件   w]n 4KR4  
  A (7)accounting valuation 会计计价   N].4"0Jv-D  
  A (8)account sale 承销清单 ll_}& a0G  
  A (9)accountability concept 经营责任概念   =]T|h  
  A (10)accountancy 会计职业   O-Dc[t%  
  A (11)accountant 会计师   !2(.$}E  
  A (12)accounting 会计   3KtAK9PT  
  A (13)agency cost 代理成本   CP +4k.)*O  
  A (14)accounting bases 会计基础   Hr8\QgD<4  
  A (15)accounting manual 会计手册   Bk+{}  
  A (16)accounting period 会计期间   zgK;4 22$m  
  A (17)accounting policies 会计方针   > 9o{(j  
  A (18)accounting rate of return 会计报酬率   rWJ*e Y  
  A (19)accounting reference date 会计参照日   5KK{%6#f\  
  A (20)accounting reference period 会计参照期间   VW{,:Ya  
  A (21)accrual concept 应计概念   Y7-*2"!  
  A (22)accrual expenses 应计费用   {h,_"g\V  
  A (23)acid test ration 速动比率(酸性测试比率)   3Mw}R6g@#  
  A (24)acquisition 购置   (JWv *p  
  A (25)acquisition accounting 收购会计   'X54dXS?l  
  A (26)activity based accounting 作业基础成本计算   t{~@I  
  A (27)adjusting events 调整事项   Z^<Sj5}6  
  A (28)administrative expenses 行政管理费   &T7cH>E'K^  
  A (29)advice note 发货通知   R+s1[Z  
  A (30)amortization 摊销   +1x)z~q=  
  A (31)analytical review 分析性检查   0E yAMu  
  A (32)annual equivalent cost 年度等量成本法   W;.{]x.0  
  A (33)annual report and accounts 年度报告和报表   *y{+W   
  A (34)appraisal cost 检验成本   |IAW{_9)U  
  A (35)appropriation account 盈余分配账户   k9 l^6#<?  
  A (36)articles of association 公司章程细则   z<t>hzl 7  
  A (37)assets 资产   ^eobp.U  
  A (38)assets cover 资产保障   4HW;  
  A (39)asset value per share 每股资产价值   !\ZcOk2  
  A (40)associated company 联营公司   ;t|,nz4kJ  
  A (41)attainable standard 可达标准   9T$u+GX'  
~zMDY F"&  
 A (42)attributable profit 可归属利润   B7|c`7x(  
  A (43)audit 审计   @/LiR>,  
  A (44)audit report 审计报告   |e:rYLxm:  
  A (45)auditing standards 审计准则   h<)yJh  
  A (46)authorized share capital 额定股本   5E`JD  
  A (47)available hours 可用小时   w?_`/oqd|  
  A (48)avoidable costs 可避免成本 };^} 2 Xo+  
  B (49)back-to-back loan 易币贷款   v[VC2D  
  B (50)backflush accounting 倒退成本计算   P0)AU i  
  B (51)bad debts 坏帐   !x8kB Di,  
  B (52)bad debts ratio 坏帐比率   YIO.yN"0  
  B (53)bank charges 银行手续费   ~?CS_B *  
  B (54)bank overdraft 银行透支   {gw [%[ZM  
  B (55)bank reconciliation 银行存款调节表   w]}f6VlEl  
  B (56)bank statement 银行对账单   " <Qm -  
  B (57)bankruptcy 破产   ~~@y_e[N#l  
  B (58)basis of apportionment 分摊基础   K>$qun?5  
  B (59)batch 批量   $,@JYLC2  
  B (60)batch costing 分批成本计算   Wa<-AZnh  
  B (61)beta factor B(市场)风险因素   8A!'I<S1  
  B (62)bill 账单   wh*:\_!0\  
  B (63)bill of exchange 汇票   BtzYA"  
  B (64)bill of landing 提单   L@?e:*h  
  B (65)bill of materials 用料预计单   |*ReqM|_C  
  B (66)bill payable 应付票据   6P^hN%0  
  B (67)bill receivable 应收票据   W/=7jM   
  B (68)bin card 存货记录卡   ~@@ Z|w  
  B (69)bonus 红利   T=>vh *J  
  B (70)book-keeping 薄记   6`Lcs  
  B (71)Boston classification 波士顿分类   $cu]_gu  
  B (72)breakeven chart 保本图   :Pf>Z? /d  
  B (73)breakeven point 保本点   c@9##DPn  
  B (74)breaking-down time 复位时间   oBC]UL;8xJ  
  B (75)budget 预算   >9MS" t  
  B (76)budget center 预算中心    pr/'J!{^  
  B (77)budget cost allowance 预算成本折让   g8'~e{= (  
  B (78)budget manual 预算手册   2 eHx"Ha  
  B (79)budget period 预算期间   >MPa38  
  B (80)budgetary control 预算控制   DLXL!-)z  
  B (81)budgeted capacity 预算生产能力   S2Vxe@b)  
  B (82)burden 制造费用   ~5T$8^K  
  B (83)business center 经营中心   Cg^:jd  
  B (84)business entity 营业个体   }2=hd..  
  B (85)business unit 经营单位   p(?g-  
 B (86)buy-out management 管理性购买产权   :]-$dEu&  
  B (87)by-product 副产品 8gAu7\p}  
  C (88)called-up share capital 催缴股本   %mu>-hac  
  C (89)capacity 生产能力   c ;^A)_/  
  C (90)capacity ratios 生产能力比率   7gr^z)${J  
  C (91)capital 资本   Se Oy7  
  C (92)capital assets pricing model资本资产计价模式   7DZTQUb"  
  C (93)capital commitment 承诺资本   C5MqwNX  
  C (94)capital employed 已运用的资本   #QS?s8IrW  
  C (95)capital expenditure 资本支出   MnS+ nH!d  
  C (96)capital expenditureauthorization 资本支出核准   fK"iF@=Z`  
  C (97)capital expenditure control 资本支出控制   _JA:.V^3gm  
  C (98)capital expenditure proposal资本支出申请   6bUl > 4  
  C (99)capital funding planning 资本基金筹集计划   kP?_kMOx  
  C (100)capital gain 资本收益   %N1"* </q  
  C (101)capital investment appraisal资本投资评估   fM2^MUp[=1  
  C (102)capital maintenance 资本保全   7D9]R#-K  
  C (103)capital resource planning 资本资源计划   gH'3 dS!{  
  C (104)capital surplus 资本盈余   -K^41W71  
  C (105)capital turnover 资本周转率   "koo` J  
  C (106)card 记录卡   "&<~UiI  
  C (107)cash 现金   G1[(F`t>  
  C (108)cash account 现金账户   }1@E"6kF  
  C (109)cash book 现金账薄   H?{ MRe  
  C (110)cash cow 金牛产品   87}(AO)  
  C (111)cash flow 现金流量   LQ>$ >A(  
  C (112)cash discounted 现金贴现   s??czM2O  
  C (113)cash flow budget 现金流量预算   m1V-%kUI  
  C (114)cash flow statement 现金流量表   ^ vaL8+  
  C (115)cash ledger 现金分类账   t}~UYG( h~  
  C (116)cash limit 现金限额   \Z'/+}^h  
  C (117)CCA 现时成本会计   9(OAKUQ  
  C (118)center 中心   - wWRm  
  C (119)changeover time 变更时间   R; '?;I  
  C (120)chartered entity 特许经济个体   R[Nbtbv9Q  
  C (121)cheque 支票   y!5:dvt  
  C (122)cheque register 支票登记薄   _D JCsK|  
  C (123)coin analysis 零钱分类   'kEG.Oq7  
  C (124)classification 分类   S(tEw Xy  
  C (125)clock card 工时卡   QTE:K?  
  C (126)code 代码   Y/D -V  
  C (127)commitment accounting 承诺确认会计   aaT5u14%  
  C (128)common cost 共同成本   s`1^*Dl%+  
  C (129)company limited byguarantee 有限担保责任公司   U{HML|  
C (130)company limited shares 股份有限公司   n.ct]+L  
  C (131)competitive position 竞争能力状况   yzg9I  
  C (132)concept 概念   p&O8qAaO  
  C (133)conglomerate 跨行业企业   Gnv!]c&S>l  
  C (134)consistency concept 一致性概念   UFf,+4q  
  C (135)consolidated accounts 合并报表   Y;g% e3nu  
  C (136)consolidation accounting 合并会计   \HD-vINV;  
  C (137)consortium 财团   ])UwC-l  
  C (138)contingency plan 应急计划   Man^<T%F  
  C (139)contingent liabilities 或有负债   Khap9a_q-  
  C (140)continuous operation 连续生产   ;j!UY.i  
  C (141)contra 抵消   bBG/gQ  
  C (142)contract cost 合同成本   B j=@&;  
  C (143)contract costing 合同成本计算   /tzlbI]z  
  C (144)contribution 贡献毛益   KC]tY9 FK  
  C (145)contribution centre 贡献中心   P9s_2KOF  
  C (146)contribution chart 贡献图   xU:4Y0y8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   wE4;Rk1  
  C (148)contribution to salesration 贡献毛益对销售比率   Z/c_kf[  
  C (149)control 控制   `V@z&n0P6  
  C (150)control account 控制帐户   Wp`C:H  
  C (151)control limits 控制限度   W #47Cz  
  C (152)controllability concept 可控制概念   +N8aq<l  
  C (153)controllable cost 可控制成本   ftaBilkjp  
  C (154)conversion cost 加工成本   l1DI*0@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ? oc+ 1e  
  C (156)corporate appraisal 公司评估   E|{m"RUOy  
  C (157)corporate planning 公司计划   0-GKu d  
  C (158)corporate social reporting 公司社会报告   L20rv:W$h  
  C (159)corporation 股份公司   + ~~ Z0.[  
  C (160)cost 成本   }_]As}E  
  C (161)cost account 成本帐户   p {?}g'  
  C (162)cost accounting 成本会计   | @ *3^'  
  C (163)cost accounting manual 成本手册   3A d*,>!  
  C (164)cost accounts calendar 成本报表的日历时间   g&kH'fR8  
  C (165)cost adjustment 成本调整   mt I MW9  
  C (166)cost allocation 成本分配   v4C3uNW  
  C (167)cost apportionment 成本分摊   =E1tgrW  
  C (168)cost attribution 成本归属   p7$3`t 6u  
  C (169)cost audit 成本审计   %z2oDAjX  
  C (170)cost behaviour 成本性态   PU"S;4m  
  C (171)cost benefit analysis 成本效益分析   WAv@F[  
  C (172)cost center 成本中心   qsTq*G  
  C (173)cost driver 成本动因
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