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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 6hXh;-U  
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  1.audit   审计 fM*aZc*Y  
  2.attestation   鉴证 N7;kWQH  
  3.credibility   可信赖程度 v Et+^3=  
  4.audit of financial statements 财务报表审计 dLR[<@E  
  5.agreed-upon procedures 执行商定程序 n# FkgXP$  
  6.high levels of assurance 高水平保证 [V5,1dmkI  
  7.compilation 编制 " #U-*Z7  
  8.reliability 可靠性 D>-Pv-f/  
  9.relevance 相关性 0p\Kf(|E*6  
  10.professional skepticism 职业谨慎 m YhDi  
  11.objectivity 客观性 AD6 b  
  12. professional competence 专业胜任能力 wDBU+Z  
  13.Senior/CPA-in-charge 项目经理 VArMFP)cz  
  14.audit engagement letter 业务约定书 =65XT^  
  15.recurring audit 连续审计 -Gm}i8;  
  16.the client 委托人 hN!{/Gc|  
  17.change CPA 更换注册会计 :8?l=B9("g  
  18.the existing CPA 现任注册会计师 VQ+G.  
  19.the successor CPA 后任注册会计师 eX0 [C0#  
  20.the preceding CPA前任注册会计师 0]GenT"   
  21.issue the audit report 出具审计报告 N[yS heT  
  22.expert 专家 Scmew  
  23.the board of directors 董事会 W&&C[@Jd3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +NOq>kH@  
  25.assess material misstatement risks评估重大错报风险 xBqZ: BQ  
  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 8Qkwg]X  
  27.a general knowledge of —— 初步了解―――的情况 +.*=Fn22  
  28.a more knowledge of—— 进一步了解的情况 o$}$Z&LK  
  29.the prior year‘s working papers 以前年度工作底稿 "VMb1Zhf  
  30.minutes of meeting 会议纪要  0rAuK7  
  31.business risks 经营风险 <DEu]-'>  
  32.appropriateness 适当性 m\|EM'@k  
  33.accounting estimate 会计估计 ~cfvL*~5  
  34.management representations 管理层声明 w3ZO CWJS  
  35.going concern assumption 持续经营假设 xp]9Z]J1l  
  36.audit plan 审计计划 %Bg>=C)^(1  
  37.significant audit areas 重点审计领域 bhfC2@  
  38.error 错误 \e%%ik,<  
  39.fraud舞弊 }rWg ']  
  40.modified or additional procedures 修改或追加审计程序 DYgz;Y/%l  
  41.misappropriation of assets 侵占资产 +9# qNkP  
  42.transactions without substance 虚假交易 sAF="uB  
  43.unusual pressures 异常压力 )k4&S{=  
  44.the suspected noncompliance 涉嫌存在违法行为 >h(GmR*xM  
  45.materialiy 重要性 7DeBeY  
  46.exceed the materiality level 超过重要性水平 Pup%lO`.0  
  47.approach the materiality level 接近重要性水平 6ywO L'OBM  
  48.an acceptably low level 可接受水平 M{YN^ Kk  
  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 mCQ:< #  
  50.misstatements or omissions 错报或漏报 ?0 7}\N0~  
  51.aggregate 总计 k#8E9/ t@  
  52.subsequent events 期后事项 !'Hd:oD<  
  53.adjust the financial statements 调整财务报表 FY/F}C,o  
  54.perform additional audit procedures 实施追加的审计程序 gMU%.%p2  
  55.audit risk 审计风险 TT&%[A+  
  56.detection risk 检查风险 ]Z*B17//  
  57.inappropriate audit opinion 不适当的审计意见 qGP}  
  58.material misstatement 重大的错报 =L{-Hu/j  
  59.tolerable misstatement 可容忍错报 0sF|Y%N  
  60.the acceptable level of detection risk 可接受的检查风险 p.x2R,CU  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "@Qg]#]JH  
  62.simall business 小规模企业 +IlQZwm~  
  63.accounting system 会计系统 $JiypX^DOP  
  64.test of control 控制测试 ? 5j~"  
  65.walk-through test 穿行测试 n ON]YDg  
  66.communication 沟通 0*AXd=)"*  
  67.flow chart 流程图 O! _d5r&,  
  68.reperformance of internal control 重新执行 nB4+*=$E+-  
  69.audit evidence 审计证据 lLU8eHf\  
  70.substantive procedures 实质性程序 1L=)93,M  
  71.assertions 认定 J.c yb  
  72.esistence 存在 ^RYq !l$  
  73.occurrence 发生 Iq 0ew  
  74.completeness 完整性 4Wa*Pcj  
  75.rights and obligations 权利和义务 8T"kQB.Zv  
  76.valuation and allocation 计价和分摊 @\a~5CLN  
  77.cutoff 截止 (N`GvB7;  
  78.accuracy 准确性 r5N H*\Q  
  79.classification 分类 XaMsIyhI  
  80.inspection 检查 }?sC1]-j&  
  81.supervision of counting 监盘 ` d RqheX  
  82.observation 观察 y8} /e@&  
  83.confirmation 函证 (,cG+3r ]  
  84.computation 计算 $\PU Y8  
  85.analytical procedures 分析程序 4EaxU !BT  
  86.vouch 核对 Ms-)S7tMz  
  87.trace 追查 r^ABu_u(`I  
  88.audit sampling 审计抽样 g oJ'z|))  
  89.error 误差 Mu6DT p~k  
  90.expected error 预期误差 gq="&  
  91.population 总体 ! w;/J^  
  92.sampling risk 抽样风险 r Cb#E}  
  93.non- sampling risk 非抽样风险 buhbUmQ2  
  94.sampling unit 抽样单位 D/hq~- g  
  95.statistical sampling 统计抽样 `Io #440;  
  96.tolerable error 可容忍误差 d;{k,rP6  
  97.the risk of under reliance 信赖不足风险 QuC_sFP10  
  98.the risk of over reliance 信赖过度风险 K \.tR  
  99.the risk of incorrect rejection 误拒风险 f85~[3 J  
  100. the risk of incorrect acceptance 误受风险 ^$[ iLX  
  101.working trial balance 试算平衡表 `oM'H+  
  102.index and cross-referencing 索引和交叉索引 ?F*I2rt#  
  103.cash receipt 现金收入 )c532 y  
  104.cash disbursement 现金支出 Ei=rBi  
  105.bank statement 银行对账单 [\  &2&  
  106.bank reconciliation 银行存款余额调节表 dEW= V"W  
  107.balance sheet date 资产负债表日 M0`1o p1  
  108.net realizable value 可变现净值 6Xbf3So  
  109.storeroom 仓库 PX`xr1o  
  110.sale invoice 销售发票 zMd><UQP{  
  111.price list 价目表 OU!."r`9  
  112.positive confirmation request 积极式询证函 lr@w1*  
  113.negative confirmation request 消极式询证函 U\M9 sTqo  
  114.purchase requisition 请购单 oe!4ng[  
  115.receiving report 验收报告 ]bYmM@  
  116.gross margin 毛利 : t /0  
  117.manufacturing overhead 制造费用 D]N)  
  118.material requisition 领料单 5hTScnL%  
  119.inventory-taking 存货盘点 hFxT@I~  
  120.bond certificate 债券 B![:fiR`  
  121.stock certificate 股票 z#GSt ZT  
  122.audit report 审计报告 A;o({9VH`Z  
  123.entity 被审计单位 1qBE|PwBp  
  124.addressee of the audit report 审计报告的收件人 q+cD  
  125.unqualified opinion 无保留意见 NQqNBI?cr  
  126.qualified opinion 保留意见 $8SSu|O+x  
  127.disclaimer of opinion 无法表示意见 E[4 vUnm-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |nGv:= H@  
  A (2)absorbed overhead 已吸收制造费用 hTmJ ~m'J  
  A (3)absorption costing 吸收成本计算 yB 'C9wEH  
  A (4)account 账户,报表   9}Ge@a<j  
  A (5)accounting postulate 会计假设   hMUUnr"8;i  
  A (6)accounting series release 会计公告文件   9vSKIq  
  A (7)accounting valuation 会计计价   B+Ft  >  
  A (8)account sale 承销清单 (@;^uVJP  
  A (9)accountability concept 经营责任概念   ai; Q,Vy  
  A (10)accountancy 会计职业   16 \)C/*  
  A (11)accountant 会计师   2 )3oX  
  A (12)accounting 会计   MU\Pggs  
  A (13)agency cost 代理成本   p(K ^Zc  
  A (14)accounting bases 会计基础   {-f%g-@L6|  
  A (15)accounting manual 会计手册   i ^2A:6}?  
  A (16)accounting period 会计期间   G;EJ\J6@Yw  
  A (17)accounting policies 会计方针   lcgG5/82  
  A (18)accounting rate of return 会计报酬率   # z7yoP  
  A (19)accounting reference date 会计参照日   V`HnFAW  
  A (20)accounting reference period 会计参照期间   e,lLHg  
  A (21)accrual concept 应计概念   0WYu5|   
  A (22)accrual expenses 应计费用   }X/YMgJ  
  A (23)acid test ration 速动比率(酸性测试比率)   4^ U%` 1  
  A (24)acquisition 购置   # ;?/fZjY  
  A (25)acquisition accounting 收购会计   ,KU%"{6  
  A (26)activity based accounting 作业基础成本计算   gsl_aW!  
  A (27)adjusting events 调整事项   .w'b%M  
  A (28)administrative expenses 行政管理费   OK YbEn#  
  A (29)advice note 发货通知   leI ]zDk=  
  A (30)amortization 摊销   KWAd~8,mk  
  A (31)analytical review 分析性检查   2)T;N`tNw  
  A (32)annual equivalent cost 年度等量成本法   O'{kNr{u  
  A (33)annual report and accounts 年度报告和报表   #f/4%|t:  
  A (34)appraisal cost 检验成本   9)o@d`*  
  A (35)appropriation account 盈余分配账户    :8==Bu  
  A (36)articles of association 公司章程细则   USHQwn)%  
  A (37)assets 资产   \sf c!5G  
  A (38)assets cover 资产保障   Q w - z  
  A (39)asset value per share 每股资产价值   {9.UeVz  
  A (40)associated company 联营公司   o4Cq  /K  
  A (41)attainable standard 可达标准   A1`6+8}o;b  
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 A (42)attributable profit 可归属利润   x'..j5  
  A (43)audit 审计   pU'>!<zGr  
  A (44)audit report 审计报告   _Hfpizm  
  A (45)auditing standards 审计准则   c_?^:xs:d  
  A (46)authorized share capital 额定股本   <W)F{N?  
  A (47)available hours 可用小时   8#- Nx]VM  
  A (48)avoidable costs 可避免成本 c 3o3i  
  B (49)back-to-back loan 易币贷款   "* N#-=MJF  
  B (50)backflush accounting 倒退成本计算   e6 x#4YH  
  B (51)bad debts 坏帐   !$> b}w'  
  B (52)bad debts ratio 坏帐比率   :]CL}n$*  
  B (53)bank charges 银行手续费   <r`;$K  
  B (54)bank overdraft 银行透支   z!18Jh  
  B (55)bank reconciliation 银行存款调节表   r;* |^>  
  B (56)bank statement 银行对账单   pV;0Hcy  
  B (57)bankruptcy 破产   x(R;xB  
  B (58)basis of apportionment 分摊基础   5?? }9  
  B (59)batch 批量   qswC> Gi  
  B (60)batch costing 分批成本计算   -3azA7tzz  
  B (61)beta factor B(市场)风险因素   );6f8H@G  
  B (62)bill 账单   $!y^t$u$@  
  B (63)bill of exchange 汇票   yFQaNuZPC  
  B (64)bill of landing 提单   `wU['{=  
  B (65)bill of materials 用料预计单   x?0K'  
  B (66)bill payable 应付票据   .XiO92d9  
  B (67)bill receivable 应收票据   O>a1S*mxP  
  B (68)bin card 存货记录卡   3S2Alx!6  
  B (69)bonus 红利   jYFmL_{  
  B (70)book-keeping 薄记   +`>E_+Mp  
  B (71)Boston classification 波士顿分类   xpo^\E?2  
  B (72)breakeven chart 保本图   8"g+ k`PRy  
  B (73)breakeven point 保本点   QjG/H0*mP  
  B (74)breaking-down time 复位时间   A9u>bWIE7  
  B (75)budget 预算   r jxkgd  
  B (76)budget center 预算中心   \AA9 m'B Z  
  B (77)budget cost allowance 预算成本折让   {;& U5<NO  
  B (78)budget manual 预算手册   [rK`BnJX  
  B (79)budget period 预算期间   q(^iT~}  
  B (80)budgetary control 预算控制   !>80p~L  
  B (81)budgeted capacity 预算生产能力   OdY9g2y#m  
  B (82)burden 制造费用   T]tu#h{ a  
  B (83)business center 经营中心   rKI<!  
  B (84)business entity 营业个体   un -h%-e |  
  B (85)business unit 经营单位   VP^Yf_  
 B (86)buy-out management 管理性购买产权   B@0#*I Rm  
  B (87)by-product 副产品 % XZ&(  
  C (88)called-up share capital 催缴股本   -PGxG 8S  
  C (89)capacity 生产能力   !6RDq`  
  C (90)capacity ratios 生产能力比率   {=mGXd`x?l  
  C (91)capital 资本   yt="kZ  
  C (92)capital assets pricing model资本资产计价模式   knph549  
  C (93)capital commitment 承诺资本   ,+6u6  
  C (94)capital employed 已运用的资本   SJMbYjn0J  
  C (95)capital expenditure 资本支出   a%si:_  
  C (96)capital expenditureauthorization 资本支出核准   -l[$+Kw1S  
  C (97)capital expenditure control 资本支出控制   ujmIS~"  
  C (98)capital expenditure proposal资本支出申请   S7nx4c2xK~  
  C (99)capital funding planning 资本基金筹集计划   ha=2isq  
  C (100)capital gain 资本收益   0H^*VUyW/  
  C (101)capital investment appraisal资本投资评估   `67i1w`  
  C (102)capital maintenance 资本保全   Q~svtN  
  C (103)capital resource planning 资本资源计划   nK?S2/o#A  
  C (104)capital surplus 资本盈余   $,U/,XA {E  
  C (105)capital turnover 资本周转率   \R]2YY`EP  
  C (106)card 记录卡   7(h@5  
  C (107)cash 现金   5V =mj+X?  
  C (108)cash account 现金账户   =#y;J(>~|  
  C (109)cash book 现金账薄   z |~+ 0  
  C (110)cash cow 金牛产品   !bYVLFp=\_  
  C (111)cash flow 现金流量   tp7$t#  
  C (112)cash discounted 现金贴现   tcv(<0  
  C (113)cash flow budget 现金流量预算   U0:*?uA.  
  C (114)cash flow statement 现金流量表   _8 0L/92  
  C (115)cash ledger 现金分类账   w)@Wug  
  C (116)cash limit 现金限额   R<6y7?]bZ  
  C (117)CCA 现时成本会计   -aok]w m  
  C (118)center 中心   T@Izf X7  
  C (119)changeover time 变更时间   jI*@&3  
  C (120)chartered entity 特许经济个体   ,@?9H ~\  
  C (121)cheque 支票   un-%p#  
  C (122)cheque register 支票登记薄   uyB2   
  C (123)coin analysis 零钱分类   e"eIQI|N  
  C (124)classification 分类   2z;3NUL$n  
  C (125)clock card 工时卡   7]T(=gg /  
  C (126)code 代码   ux(~+<k  
  C (127)commitment accounting 承诺确认会计   M kJBKS  
  C (128)common cost 共同成本   =d^hiR!GN  
  C (129)company limited byguarantee 有限担保责任公司   GU2TQx{V  
C (130)company limited shares 股份有限公司   sRT H_]c  
  C (131)competitive position 竞争能力状况   9cP{u$  
  C (132)concept 概念   W$NFk(  
  C (133)conglomerate 跨行业企业   ?z l<"u  
  C (134)consistency concept 一致性概念   !<=zFy[J.9  
  C (135)consolidated accounts 合并报表   $9Bzq_!  
  C (136)consolidation accounting 合并会计   s_fe4K  
  C (137)consortium 财团   0LL0\ly]  
  C (138)contingency plan 应急计划   : q%1Vi  
  C (139)contingent liabilities 或有负债   0q-lyVZ^X  
  C (140)continuous operation 连续生产   xp95KxHHo  
  C (141)contra 抵消   .qZz 'Eq[  
  C (142)contract cost 合同成本   FP=- jf/  
  C (143)contract costing 合同成本计算   8_HBcZWs  
  C (144)contribution 贡献毛益   zs I?X>4  
  C (145)contribution centre 贡献中心   jF}kV%E  
  C (146)contribution chart 贡献图   GEf=A.WAfw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !JrKTB%  
  C (148)contribution to salesration 贡献毛益对销售比率   nTr]NBR  
  C (149)control 控制   0'pB7^y  
  C (150)control account 控制帐户   P<vU!`x% q  
  C (151)control limits 控制限度   Ul]7IUzsu  
  C (152)controllability concept 可控制概念   fv8x7l7  
  C (153)controllable cost 可控制成本   V^[&4  
  C (154)conversion cost 加工成本   o(Z~J}l({  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   aaY AS"/:  
  C (156)corporate appraisal 公司评估   lD[@D9  
  C (157)corporate planning 公司计划   r1%{\<   
  C (158)corporate social reporting 公司社会报告   <zn)f@W  
  C (159)corporation 股份公司   AJ*17w  
  C (160)cost 成本   dB4ifeT]  
  C (161)cost account 成本帐户   !10/M  
  C (162)cost accounting 成本会计   zqNzWX  
  C (163)cost accounting manual 成本手册   X0P +[.i  
  C (164)cost accounts calendar 成本报表的日历时间   c8uw_6#r(D  
  C (165)cost adjustment 成本调整   _h}(j Ed!  
  C (166)cost allocation 成本分配   T&pCLvkz  
  C (167)cost apportionment 成本分摊   ]9w)0iH  
  C (168)cost attribution 成本归属   _p0Yhju?  
  C (169)cost audit 成本审计   Q2m[XcnX  
  C (170)cost behaviour 成本性态   {q8|/{;  
  C (171)cost benefit analysis 成本效益分析   ky[Cx!81C  
  C (172)cost center 成本中心   9 CZ@IFS  
  C (173)cost driver 成本动因
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