论坛风格切换切换到宽版
  • 3558阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
DL<b)# h#  
Z#uxa  
注会《审计》英语常用词汇 U</Vcz  
S,0h &A9  
=2XAQiUR\  
  1.audit   审计 AdU0 sZ+&c  
  2.attestation   鉴证 C}jFR] x)  
  3.credibility   可信赖程度 AcHr X=O  
  4.audit of financial statements 财务报表审计 @qUgp*+{  
  5.agreed-upon procedures 执行商定程序 vd{ban9  
  6.high levels of assurance 高水平保证 uSQlE=  
  7.compilation 编制 { gT4Oq__  
  8.reliability 可靠性 -8zdkm8k  
  9.relevance 相关性 "zE>+zRl  
  10.professional skepticism 职业谨慎 Y' FB {  
  11.objectivity 客观性 /qaWUUf  
  12. professional competence 专业胜任能力 NdxPC~Z+  
  13.Senior/CPA-in-charge 项目经理 unvS`>)Np  
  14.audit engagement letter 业务约定书 yRAfIB$T}"  
  15.recurring audit 连续审计 3le$0f:O  
  16.the client 委托人 ^tF lA)  
  17.change CPA 更换注册会计 zu_bno!  
  18.the existing CPA 现任注册会计师 _~Id~b  
  19.the successor CPA 后任注册会计师 &TT vX% T  
  20.the preceding CPA前任注册会计师 WBN3:Y7   
  21.issue the audit report 出具审计报告 0?,<7}"<X  
  22.expert 专家 4$oDq  
  23.the board of directors 董事会 QtHK`f>4#n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &v)/mc7D  
  25.assess material misstatement risks评估重大错报风险 .+) AeGh  
  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 `a6AES'w$  
  27.a general knowledge of —— 初步了解―――的情况 _s18^7  
  28.a more knowledge of—— 进一步了解的情况 ]WYddiF  
  29.the prior year‘s working papers 以前年度工作底稿 6c6w w"  
  30.minutes of meeting 会议纪要 {[ pzqzL6  
  31.business risks 经营风险 2`^M OGYk  
  32.appropriateness 适当性 H-iCaXT  
  33.accounting estimate 会计估计 7u`:e,'  
  34.management representations 管理层声明 {F=`IE3)w  
  35.going concern assumption 持续经营假设 2WUl8?f2Y  
  36.audit plan 审计计划 oM^VtH=>  
  37.significant audit areas 重点审计领域 f4;V7DJ  
  38.error 错误 {ui{Yc  
  39.fraud舞弊 qDS~|<Y5  
  40.modified or additional procedures 修改或追加审计程序 s5\<D7  
  41.misappropriation of assets 侵占资产 ntxa FVD  
  42.transactions without substance 虚假交易 $Sgq7  
  43.unusual pressures 异常压力 =d BK,/  
  44.the suspected noncompliance 涉嫌存在违法行为 uCx6/ n6'  
  45.materialiy 重要性 ^U9b )KA  
  46.exceed the materiality level 超过重要性水平  )mH(Hx  
  47.approach the materiality level 接近重要性水平 Z&|Dp*Z  
  48.an acceptably low level 可接受水平 Y41b8.|P+  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *+TO%{4  
  50.misstatements or omissions 错报或漏报 9 K>~9Za  
  51.aggregate 总计 e}NB ,o  
  52.subsequent events 期后事项 LEg ?/!LIT  
  53.adjust the financial statements 调整财务报表 OIs!,G|  
  54.perform additional audit procedures 实施追加的审计程序 r ?<?0j  
  55.audit risk 审计风险 >r>pM(h  
  56.detection risk 检查风险 Tmk'rOg5  
  57.inappropriate audit opinion 不适当的审计意见 ,&iEn}xG7i  
  58.material misstatement 重大的错报 BsR3$  
  59.tolerable misstatement 可容忍错报  p ~pl|  
  60.the acceptable level of detection risk 可接受的检查风险 0 s@>e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :z`L)  
  62.simall business 小规模企业 KwY6pF*  
  63.accounting system 会计系统 Ip0`R+8  
  64.test of control 控制测试 8dh ?JqX  
  65.walk-through test 穿行测试 Am<){&XT ]  
  66.communication 沟通 iU|X/>k?  
  67.flow chart 流程图 RF [81/w]  
  68.reperformance of internal control 重新执行 I@kMM12>c  
  69.audit evidence 审计证据 A |P wm`  
  70.substantive procedures 实质性程序 =)%~Q K {Y  
  71.assertions 认定 qFp]jbU  
  72.esistence 存在 JSoInR1E  
  73.occurrence 发生 =%S*h)}@  
  74.completeness 完整性 (g>&ov(d  
  75.rights and obligations 权利和义务 f3*S IKi  
  76.valuation and allocation 计价和分摊 *-3*51 jW  
  77.cutoff 截止 Iv{uk$^7S  
  78.accuracy 准确性 lvG+9e3+  
  79.classification 分类 h^f?rWD:nz  
  80.inspection 检查 b?-KC\}v  
  81.supervision of counting 监盘 /&em%/  
  82.observation 观察 Z*Fn2I4  
  83.confirmation 函证 :cA8[!  
  84.computation 计算  Cy5M0{  
  85.analytical procedures 分析程序 ?'si ^N  
  86.vouch 核对 be]Zx`)k  
  87.trace 追查 @=?#nB&  
  88.audit sampling 审计抽样 :m0 pm@  
  89.error 误差 h$d`Jmaq  
  90.expected error 预期误差 2E.D0E Cu  
  91.population 总体 +vYVx<uTQ  
  92.sampling risk 抽样风险 BSY7un+`:  
  93.non- sampling risk 非抽样风险 6n^vG/.M  
  94.sampling unit 抽样单位 +hIMfhF  
  95.statistical sampling 统计抽样 ahR-^^'$  
  96.tolerable error 可容忍误差 JD ~]aoH  
  97.the risk of under reliance 信赖不足风险 fS4 R u  
  98.the risk of over reliance 信赖过度风险 S Q`KR'E  
  99.the risk of incorrect rejection 误拒风险 ([NS%   
  100. the risk of incorrect acceptance 误受风险 rW2l+:@c  
  101.working trial balance 试算平衡表 ^= '+#|:  
  102.index and cross-referencing 索引和交叉索引 v{) *P.E  
  103.cash receipt 现金收入 &ZJ$V  
  104.cash disbursement 现金支出 8p]Krs:  
  105.bank statement 银行对账单 }q)dXFL=I#  
  106.bank reconciliation 银行存款余额调节表 5ZjM:wrF|  
  107.balance sheet date 资产负债表日 mpzm6I eu  
  108.net realizable value 可变现净值 {'o \#4 Wk  
  109.storeroom 仓库 2SYV2  
  110.sale invoice 销售发票 .c@,$z2M  
  111.price list 价目表 FD.L{  
  112.positive confirmation request 积极式询证函 "9,+m$nj  
  113.negative confirmation request 消极式询证函 `o%Ua0x2  
  114.purchase requisition 请购单 \; zix(N[5  
  115.receiving report 验收报告 ?ehUGvV2  
  116.gross margin 毛利 0T:ZWRjH  
  117.manufacturing overhead 制造费用 |E FbT>  
  118.material requisition 领料单 8cbgP $X  
  119.inventory-taking 存货盘点 `3vt.b  
  120.bond certificate 债券 { pu .l4nk  
  121.stock certificate 股票 A"B[F#  
  122.audit report 审计报告 G:;(,  
  123.entity 被审计单位 KCfcEz  
  124.addressee of the audit report 审计报告的收件人 7.B]B,]  
  125.unqualified opinion 无保留意见 *%QTv3{  
  126.qualified opinion 保留意见 5dhT?/qvc  
  127.disclaimer of opinion 无法表示意见 (C hL$!x  
  128.adverse opinion 否定意见
(L"G,l  
sX]ru^F3  
A (1)ABC 作业基础成本计算   6zJ>n~&(  
  A (2)absorbed overhead 已吸收制造费用 UzUt=s!^H  
  A (3)absorption costing 吸收成本计算 y_Nn%(j  
  A (4)account 账户,报表   -;U3$[T,J7  
  A (5)accounting postulate 会计假设   0^3@>> ^  
  A (6)accounting series release 会计公告文件   } "AGX  
  A (7)accounting valuation 会计计价   _pR7sNeV  
  A (8)account sale 承销清单 vLh,dzuo  
  A (9)accountability concept 经营责任概念   !,N),xG}~  
  A (10)accountancy 会计职业   3o^  oq  
  A (11)accountant 会计师   sme!!+Rd  
  A (12)accounting 会计   m>-(c=3  
  A (13)agency cost 代理成本   N,u~ZEI  
  A (14)accounting bases 会计基础   ~f] I0FK  
  A (15)accounting manual 会计手册   [X=Ot#?u ~  
  A (16)accounting period 会计期间   -_~T;cj6  
  A (17)accounting policies 会计方针   u9)<i]2  
  A (18)accounting rate of return 会计报酬率   b+mh9q'5E  
  A (19)accounting reference date 会计参照日   2bt2h.a  
  A (20)accounting reference period 会计参照期间   .p(~/MnO  
  A (21)accrual concept 应计概念   L51uC ,QF  
  A (22)accrual expenses 应计费用   ]0)=0pc]E  
  A (23)acid test ration 速动比率(酸性测试比率)   " K-2y ^Dl  
  A (24)acquisition 购置   @|J+ f5O  
  A (25)acquisition accounting 收购会计   @d=4C{g%o  
  A (26)activity based accounting 作业基础成本计算   F#$[jh$  
  A (27)adjusting events 调整事项   w(vda0  
  A (28)administrative expenses 行政管理费   [lX3":)  
  A (29)advice note 发货通知   :1\QM'O  
  A (30)amortization 摊销   & l NHNu[  
  A (31)analytical review 分析性检查   qddP-uN  
  A (32)annual equivalent cost 年度等量成本法   C~a- R#  
  A (33)annual report and accounts 年度报告和报表   xt"GO  b  
  A (34)appraisal cost 检验成本   QH_I<Y:n  
  A (35)appropriation account 盈余分配账户   '74-rL:i  
  A (36)articles of association 公司章程细则   ]o\y(!  
  A (37)assets 资产   JOJ? .H&su  
  A (38)assets cover 资产保障   kKR Z79"7s  
  A (39)asset value per share 每股资产价值   - g]g  
  A (40)associated company 联营公司   M /mUY  
  A (41)attainable standard 可达标准   0`dMT>&I  
=e$6o2!'}  
 A (42)attributable profit 可归属利润   fdRw:K8  
  A (43)audit 审计   Qs.g%  
  A (44)audit report 审计报告   -wjvD8fL  
  A (45)auditing standards 审计准则   _oJq32  
  A (46)authorized share capital 额定股本   $zuemjW3p  
  A (47)available hours 可用小时   wIT}>8o  
  A (48)avoidable costs 可避免成本 fUg I*V  
  B (49)back-to-back loan 易币贷款   7J@D})si  
  B (50)backflush accounting 倒退成本计算   vS|uN(a.P  
  B (51)bad debts 坏帐   l ,T*b  
  B (52)bad debts ratio 坏帐比率   @dj 2#  
  B (53)bank charges 银行手续费   +aWI"d--h  
  B (54)bank overdraft 银行透支   ^?)o,djY&  
  B (55)bank reconciliation 银行存款调节表   '9MtIcNb  
  B (56)bank statement 银行对账单   :D'#CoBA  
  B (57)bankruptcy 破产   +\a`:QET  
  B (58)basis of apportionment 分摊基础   xW;-=Q  
  B (59)batch 批量   F! ;0eS"xp  
  B (60)batch costing 分批成本计算   U,4:yc,)s  
  B (61)beta factor B(市场)风险因素   yEe4{j$  
  B (62)bill 账单   @ i[z4)"S  
  B (63)bill of exchange 汇票   JS<4%@  
  B (64)bill of landing 提单   1&@s2ee4   
  B (65)bill of materials 用料预计单   jWd 7>1R?  
  B (66)bill payable 应付票据   eSgCS*}0$z  
  B (67)bill receivable 应收票据   AZCbUkq  
  B (68)bin card 存货记录卡   ^"h`U'YC  
  B (69)bonus 红利   :+SpZ>  
  B (70)book-keeping 薄记   >}*i Qq  
  B (71)Boston classification 波士顿分类   6NV- &0 _  
  B (72)breakeven chart 保本图   /M-%]sayj  
  B (73)breakeven point 保本点   Ta38/v;S  
  B (74)breaking-down time 复位时间   !v2D 18(  
  B (75)budget 预算   uYPdmrPB?l  
  B (76)budget center 预算中心   rI5)w_E?  
  B (77)budget cost allowance 预算成本折让   \Om< FH}  
  B (78)budget manual 预算手册   I =t{ u;  
  B (79)budget period 预算期间   ':fq  
  B (80)budgetary control 预算控制   $:%?-xy(  
  B (81)budgeted capacity 预算生产能力   + (cTzY  
  B (82)burden 制造费用   / W}Za&]  
  B (83)business center 经营中心   K>TdN+Z}=  
  B (84)business entity 营业个体   wPDA_ns~  
  B (85)business unit 经营单位   u$N2uFc  
 B (86)buy-out management 管理性购买产权   aD~3C/?aW  
  B (87)by-product 副产品 L!7*U.+  
  C (88)called-up share capital 催缴股本   hN6j5.x%  
  C (89)capacity 生产能力   {@u;F2?  
  C (90)capacity ratios 生产能力比率   p AzPi  
  C (91)capital 资本   r`|/qP:T[  
  C (92)capital assets pricing model资本资产计价模式   ;K:)R_H  
  C (93)capital commitment 承诺资本   JU7EC~7|2c  
  C (94)capital employed 已运用的资本   O4kBNUI/  
  C (95)capital expenditure 资本支出   .Z}ySd:X  
  C (96)capital expenditureauthorization 资本支出核准   r[zxb0YA  
  C (97)capital expenditure control 资本支出控制   \k1psqw^O  
  C (98)capital expenditure proposal资本支出申请   .,pGW 8Js  
  C (99)capital funding planning 资本基金筹集计划    t]Xdzy  
  C (100)capital gain 资本收益   bmEo5f~C!  
  C (101)capital investment appraisal资本投资评估   Zi=Nr3b  
  C (102)capital maintenance 资本保全   ;$G.?r  
  C (103)capital resource planning 资本资源计划   |Ebwl]X2  
  C (104)capital surplus 资本盈余   j(!M  
  C (105)capital turnover 资本周转率   q@ >s#  
  C (106)card 记录卡   cbl2D5s+i]  
  C (107)cash 现金   _yyQ^M/  
  C (108)cash account 现金账户   2;G^>BP<  
  C (109)cash book 现金账薄   nJ#uz:(w,  
  C (110)cash cow 金牛产品   tt`j!!  
  C (111)cash flow 现金流量   yAoJ?<4^W  
  C (112)cash discounted 现金贴现   @8TD^ub  
  C (113)cash flow budget 现金流量预算   8 kw`=wSH>  
  C (114)cash flow statement 现金流量表    M SU| T  
  C (115)cash ledger 现金分类账   8H3|i7.1h  
  C (116)cash limit 现金限额   ?k~(E`ZE3  
  C (117)CCA 现时成本会计   c~(+#a  
  C (118)center 中心   @ X_x?N  
  C (119)changeover time 变更时间   jR S0(8  
  C (120)chartered entity 特许经济个体   "_JGe#=  
  C (121)cheque 支票   FW:x XK  
  C (122)cheque register 支票登记薄   N.C<Mo  
  C (123)coin analysis 零钱分类   .N8AkQ(Ok  
  C (124)classification 分类   "w0>  
  C (125)clock card 工时卡   bR@ e6.<i  
  C (126)code 代码   `'[u%UE  
  C (127)commitment accounting 承诺确认会计   &dZ-}. af  
  C (128)common cost 共同成本   :04sB]H  
  C (129)company limited byguarantee 有限担保责任公司   +qe!KPk2  
C (130)company limited shares 股份有限公司   ja}_u}:  
  C (131)competitive position 竞争能力状况   A1:<-TF6^p  
  C (132)concept 概念   D0tmNV@  
  C (133)conglomerate 跨行业企业   ;BqYh i  
  C (134)consistency concept 一致性概念   OS6 l*S('  
  C (135)consolidated accounts 合并报表   Qj? +R F6(  
  C (136)consolidation accounting 合并会计   _niXl&C  
  C (137)consortium 财团   pq7G[  
  C (138)contingency plan 应急计划   V2cLwQ'0  
  C (139)contingent liabilities 或有负债   9@ 6y(#s  
  C (140)continuous operation 连续生产   0b9K/a%sQv  
  C (141)contra 抵消   0.C y4sH'  
  C (142)contract cost 合同成本   S,m)yh.  
  C (143)contract costing 合同成本计算   j`A%(()d  
  C (144)contribution 贡献毛益   _6&x$ *O  
  C (145)contribution centre 贡献中心   jpZ, $  
  C (146)contribution chart 贡献图   kt.z,<w5O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +~\1Zgw  
  C (148)contribution to salesration 贡献毛益对销售比率   1+RG@Cp  
  C (149)control 控制   >tnQuFKg]  
  C (150)control account 控制帐户   R z 1&(_Ps  
  C (151)control limits 控制限度   wQ qI@  
  C (152)controllability concept 可控制概念   yf+M  
  C (153)controllable cost 可控制成本   ~U#afGH$  
  C (154)conversion cost 加工成本   *{8K b>D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QWv+J a  
  C (156)corporate appraisal 公司评估   y^tuybpZY<  
  C (157)corporate planning 公司计划   [op!:K0  
  C (158)corporate social reporting 公司社会报告   f8kPbpV,  
  C (159)corporation 股份公司   q?g4**C  
  C (160)cost 成本   Io*`hA]  
  C (161)cost account 成本帐户   BB5(=n+  
  C (162)cost accounting 成本会计   9(DS"fgC  
  C (163)cost accounting manual 成本手册   BRbx.  
  C (164)cost accounts calendar 成本报表的日历时间   oCdWf63D  
  C (165)cost adjustment 成本调整   ~YKe:K+&z  
  C (166)cost allocation 成本分配   vFL Qq,?Nh  
  C (167)cost apportionment 成本分摊   IlJ6&9  
  C (168)cost attribution 成本归属   U7O~ch[,  
  C (169)cost audit 成本审计   %Kx:'m%U  
  C (170)cost behaviour 成本性态   | ?3\xw  
  C (171)cost benefit analysis 成本效益分析   xt YX}u  
  C (172)cost center 成本中心   Aa-L<wZVPt  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个