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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 K#U<ib-v  
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  1.audit   审计 vPD] hs  
  2.attestation   鉴证 [h,QBz  
  3.credibility   可信赖程度 D S'n  
  4.audit of financial statements 财务报表审计 qB CK40   
  5.agreed-upon procedures 执行商定程序 {\(L%\sV@  
  6.high levels of assurance 高水平保证 3:C oZ  
  7.compilation 编制 4!LCR} K  
  8.reliability 可靠性 y>aZXa  
  9.relevance 相关性 tuhA 9}E  
  10.professional skepticism 职业谨慎 GxKqD;;u?=  
  11.objectivity 客观性 Cm\6tD  
  12. professional competence 专业胜任能力 |Z*J/v'@p  
  13.Senior/CPA-in-charge 项目经理 }|XtypbL  
  14.audit engagement letter 业务约定书 (e[}/hf6  
  15.recurring audit 连续审计 ^6_Cc  
  16.the client 委托人 <-u8~N@43W  
  17.change CPA 更换注册会计 ETXZ?\<a5  
  18.the existing CPA 现任注册会计师 #/Eb*2C`b  
  19.the successor CPA 后任注册会计师 dS<C@(  
  20.the preceding CPA前任注册会计师 19j+lCSvH  
  21.issue the audit report 出具审计报告 G;~V  
  22.expert 专家 YxP@!U9dE,  
  23.the board of directors 董事会 :at$HCaK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ba/Yl  
  25.assess material misstatement risks评估重大错报风险 B}&xaY  
  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 LH@j8YB5u  
  27.a general knowledge of —— 初步了解―――的情况 >b]S3[Q(  
  28.a more knowledge of—— 进一步了解的情况  oD$J0{K6  
  29.the prior year‘s working papers 以前年度工作底稿 rhb@FE)Mc  
  30.minutes of meeting 会议纪要 (owrdPT!  
  31.business risks 经营风险 P`e!Z:  
  32.appropriateness 适当性 >J>b>SU=-  
  33.accounting estimate 会计估计 q2et|QCru  
  34.management representations 管理层声明 NvvUSyk\;s  
  35.going concern assumption 持续经营假设 E,f>1meN=  
  36.audit plan 审计计划 uIDuGrt  
  37.significant audit areas 重点审计领域  z~>pVs  
  38.error 错误 B!\;/Vk  
  39.fraud舞弊 y})70w@ +_  
  40.modified or additional procedures 修改或追加审计程序 aM$W*- Y  
  41.misappropriation of assets 侵占资产 [mPjP%{=@  
  42.transactions without substance 虚假交易 r!{LLc}>  
  43.unusual pressures 异常压力 `2PLWo  
  44.the suspected noncompliance 涉嫌存在违法行为 DmOyBtj  
  45.materialiy 重要性 C,.Ee3T  
  46.exceed the materiality level 超过重要性水平 Z"uY}P3  
  47.approach the materiality level 接近重要性水平 MC { 2X  
  48.an acceptably low level 可接受水平 ZE/o?4k*c1  
  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 ^tCd L@$AS  
  50.misstatements or omissions 错报或漏报 mb!9&&2 -t  
  51.aggregate 总计 ._+J_ts  
  52.subsequent events 期后事项 {U_$&f9s  
  53.adjust the financial statements 调整财务报表 ~fo6*g:f1  
  54.perform additional audit procedures 实施追加的审计程序 wW/7F;54  
  55.audit risk 审计风险 iT)z_  
  56.detection risk 检查风险 v= N!SaK{  
  57.inappropriate audit opinion 不适当的审计意见 {pHM},WJ  
  58.material misstatement 重大的错报 !eUDi(   
  59.tolerable misstatement 可容忍错报 [V) L  
  60.the acceptable level of detection risk 可接受的检查风险 HX 6Ma{vBk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 FSRj4e1y1  
  62.simall business 小规模企业 $e /^u[~:  
  63.accounting system 会计系统 +a*^{l}AST  
  64.test of control 控制测试 D2,z)O%VK  
  65.walk-through test 穿行测试 I'@Ydt2  
  66.communication 沟通 ,DZX$Ug~+E  
  67.flow chart 流程图 wX*K]VMn  
  68.reperformance of internal control 重新执行 ,yTjU{<"  
  69.audit evidence 审计证据 wW%4 d  
  70.substantive procedures 实质性程序 Bk+{RN(w  
  71.assertions 认定 "5,   
  72.esistence 存在 _IdRF5<4  
  73.occurrence 发生 zH*KYB  
  74.completeness 完整性 l3IWoa&sh  
  75.rights and obligations 权利和义务 ]J#9\4Sq  
  76.valuation and allocation 计价和分摊 r]0 lo-  
  77.cutoff 截止 =k oSUVO0  
  78.accuracy 准确性 DK oN}c  
  79.classification 分类 @ G4X  
  80.inspection 检查 pm6>_Kz  
  81.supervision of counting 监盘 A.5i"Ci[ie  
  82.observation 观察 RTFZPq84  
  83.confirmation 函证 +L5\;  
  84.computation 计算 &wB\ ~Ie-  
  85.analytical procedures 分析程序 qBT.x,$  
  86.vouch 核对 p3}?fej&|  
  87.trace 追查 1u|Rl:Q  
  88.audit sampling 审计抽样 <2nZ&M4/s{  
  89.error 误差 np4+"  
  90.expected error 预期误差 YQS5P#  
  91.population 总体 U5 r7j  
  92.sampling risk 抽样风险 XduV+$ 03  
  93.non- sampling risk 非抽样风险 y7|P-3[ 4w  
  94.sampling unit 抽样单位 O%ug@& S{  
  95.statistical sampling 统计抽样 k}#;Uy=5  
  96.tolerable error 可容忍误差 kMsnW}Nu  
  97.the risk of under reliance 信赖不足风险 CV{r5Sye  
  98.the risk of over reliance 信赖过度风险 "C*B,D*}:  
  99.the risk of incorrect rejection 误拒风险 36n>jS&  
  100. the risk of incorrect acceptance 误受风险 sIv)'  
  101.working trial balance 试算平衡表 VnT>K9&3  
  102.index and cross-referencing 索引和交叉索引 W'on$mB5<  
  103.cash receipt 现金收入 8Mbeg ,P  
  104.cash disbursement 现金支出 I=!rbF;Z  
  105.bank statement 银行对账单 Y1arX^Zb  
  106.bank reconciliation 银行存款余额调节表 .E@|D6$D  
  107.balance sheet date 资产负债表日 nA~E "*  
  108.net realizable value 可变现净值 VG>vn`x>a  
  109.storeroom 仓库 /o2P+Xr8"  
  110.sale invoice 销售发票 8+Td-\IMk  
  111.price list 价目表 4Ua> Yw0  
  112.positive confirmation request 积极式询证函 ^`D=GF^tX  
  113.negative confirmation request 消极式询证函 *;XWLd#  
  114.purchase requisition 请购单 Gxa x2o  
  115.receiving report 验收报告 @EoZI ~  
  116.gross margin 毛利 F]I=+T   
  117.manufacturing overhead 制造费用 dHk{.n^p  
  118.material requisition 领料单 $v b ,P(  
  119.inventory-taking 存货盘点 zY|klX})  
  120.bond certificate 债券 Q_vW3xz  
  121.stock certificate 股票 \-*eL;q P  
  122.audit report 审计报告 aSP4a +\*  
  123.entity 被审计单位 <vUVP\u~$  
  124.addressee of the audit report 审计报告的收件人 &ciN@nJ|$z  
  125.unqualified opinion 无保留意见 9V.u-^o&  
  126.qualified opinion 保留意见 [qoXMuC|P  
  127.disclaimer of opinion 无法表示意见 oW ;6h.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   j.:h5Y^N  
  A (2)absorbed overhead 已吸收制造费用 J/6`oh?,Q  
  A (3)absorption costing 吸收成本计算 (7DXRcr<  
  A (4)account 账户,报表   n$:IVX"2b  
  A (5)accounting postulate 会计假设   "Y=+Ls(3o(  
  A (6)accounting series release 会计公告文件   ;;)`c/$  
  A (7)accounting valuation 会计计价   DS xUdEK6  
  A (8)account sale 承销清单 '>(.%@  
  A (9)accountability concept 经营责任概念   #pHs@uvO  
  A (10)accountancy 会计职业   Yh)Isg|0>  
  A (11)accountant 会计师   qSx(X!YS  
  A (12)accounting 会计   pZZf[p^s|  
  A (13)agency cost 代理成本   n& $^04+i  
  A (14)accounting bases 会计基础   dXn%lJ  
  A (15)accounting manual 会计手册   vOgC>_x7  
  A (16)accounting period 会计期间   _3Cn{{ A0  
  A (17)accounting policies 会计方针   RB?V7uX  
  A (18)accounting rate of return 会计报酬率   %5\3Aw  
  A (19)accounting reference date 会计参照日   ejXMKPE;  
  A (20)accounting reference period 会计参照期间   p#KW$OQ]8  
  A (21)accrual concept 应计概念   H7[6yh  
  A (22)accrual expenses 应计费用   B[9 (FRX  
  A (23)acid test ration 速动比率(酸性测试比率)   pA4*bO+  
  A (24)acquisition 购置   M=]5WZO~A  
  A (25)acquisition accounting 收购会计   _e!F~V .  
  A (26)activity based accounting 作业基础成本计算   voe7l+Xk  
  A (27)adjusting events 调整事项   ]8;n{ }X  
  A (28)administrative expenses 行政管理费    d^|0R  
  A (29)advice note 发货通知   x &A vUJ  
  A (30)amortization 摊销   T5O _LCIws  
  A (31)analytical review 分析性检查   MEiRj]t  
  A (32)annual equivalent cost 年度等量成本法   M|i o4+sy  
  A (33)annual report and accounts 年度报告和报表   MP>n)!R[`  
  A (34)appraisal cost 检验成本   l?*r5[O>n  
  A (35)appropriation account 盈余分配账户   rbqo"g`  
  A (36)articles of association 公司章程细则   4l8BQz}sb  
  A (37)assets 资产   A4mSJ6K]  
  A (38)assets cover 资产保障   q|)Q9+6$+  
  A (39)asset value per share 每股资产价值   #&,H"?"  
  A (40)associated company 联营公司   5f:DN\ ]  
  A (41)attainable standard 可达标准   Tx%VU8\?n  
j*;N\;iL!*  
 A (42)attributable profit 可归属利润   W0cgI9 =9  
  A (43)audit 审计   =22ALlxk  
  A (44)audit report 审计报告   O''y>N9  
  A (45)auditing standards 审计准则   W}'WA  
  A (46)authorized share capital 额定股本   v0l_w  
  A (47)available hours 可用小时   )$x_!=@1  
  A (48)avoidable costs 可避免成本 La[K!u\B  
  B (49)back-to-back loan 易币贷款   $A<ESfrs  
  B (50)backflush accounting 倒退成本计算   PKq-@F%X  
  B (51)bad debts 坏帐   o{-<L  
  B (52)bad debts ratio 坏帐比率   9x`4 RE  
  B (53)bank charges 银行手续费   eUO9 a~<  
  B (54)bank overdraft 银行透支   3,aN8F1;C  
  B (55)bank reconciliation 银行存款调节表   34|a:5c  
  B (56)bank statement 银行对账单   %1:chvS  
  B (57)bankruptcy 破产   {fSf q&o  
  B (58)basis of apportionment 分摊基础   !#?kWAU  
  B (59)batch 批量   F:37MUQi  
  B (60)batch costing 分批成本计算   BC\S/5~k  
  B (61)beta factor B(市场)风险因素   Ov9 Q?8KzM  
  B (62)bill 账单   @=uN\) 1  
  B (63)bill of exchange 汇票   '7I g.K&  
  B (64)bill of landing 提单   0NO1M)HQv  
  B (65)bill of materials 用料预计单   EA{U!b]cU  
  B (66)bill payable 应付票据   W$?e<@  
  B (67)bill receivable 应收票据   mxqG-*ch-  
  B (68)bin card 存货记录卡   8}BBOD  
  B (69)bonus 红利   rlznwfr7+  
  B (70)book-keeping 薄记   vH?9\3  
  B (71)Boston classification 波士顿分类   3 EYiQ`  
  B (72)breakeven chart 保本图   $->d!  
  B (73)breakeven point 保本点   NyPd5m:  
  B (74)breaking-down time 复位时间   nwM)K  
  B (75)budget 预算   2'{}<9  
  B (76)budget center 预算中心   ]7qiUdxt:  
  B (77)budget cost allowance 预算成本折让   _|,{ ^m|d  
  B (78)budget manual 预算手册   G{c#\?12C  
  B (79)budget period 预算期间   .]76!(fWZ  
  B (80)budgetary control 预算控制   xX@FWAj  
  B (81)budgeted capacity 预算生产能力   oO=o|w|T  
  B (82)burden 制造费用   AZZRa69=  
  B (83)business center 经营中心   t<b3K-  
  B (84)business entity 营业个体   #o[\Dwu  
  B (85)business unit 经营单位   E8/rZ~0O~  
 B (86)buy-out management 管理性购买产权   &2.+I go|G  
  B (87)by-product 副产品 # .q#O C  
  C (88)called-up share capital 催缴股本   y @apJ;_R-  
  C (89)capacity 生产能力   [!?wyv3  
  C (90)capacity ratios 生产能力比率   v$$]Gv(  
  C (91)capital 资本   /)V4k:#b  
  C (92)capital assets pricing model资本资产计价模式   q a!RH]B3  
  C (93)capital commitment 承诺资本   HcJE0-"  
  C (94)capital employed 已运用的资本   k90B!kg  
  C (95)capital expenditure 资本支出    ^Omfe  
  C (96)capital expenditureauthorization 资本支出核准   H=. K  
  C (97)capital expenditure control 资本支出控制   aR:<<IF\  
  C (98)capital expenditure proposal资本支出申请   HZ\k-!2  
  C (99)capital funding planning 资本基金筹集计划   :)P<jX-G  
  C (100)capital gain 资本收益   N8+P  
  C (101)capital investment appraisal资本投资评估   SFO&=P:U  
  C (102)capital maintenance 资本保全   _bI+QC#   
  C (103)capital resource planning 资本资源计划   4 iH&: Al  
  C (104)capital surplus 资本盈余   En5!"w|j  
  C (105)capital turnover 资本周转率   ~Fx&)kegTo  
  C (106)card 记录卡   6GKT yN  
  C (107)cash 现金   jzrt7p*k}  
  C (108)cash account 现金账户   W/v|8-gcK  
  C (109)cash book 现金账薄   dt ~iw  
  C (110)cash cow 金牛产品   F!~l MpuE  
  C (111)cash flow 现金流量   0>Fqx{!heq  
  C (112)cash discounted 现金贴现   sx-F8:Qa  
  C (113)cash flow budget 现金流量预算   2z-$zB<vyw  
  C (114)cash flow statement 现金流量表   |s`Kd-'|q  
  C (115)cash ledger 现金分类账   MFTC6L+T  
  C (116)cash limit 现金限额   :QKb#4/8;  
  C (117)CCA 现时成本会计   l10-XU02  
  C (118)center 中心   uL>:tb  
  C (119)changeover time 变更时间   nW &$~d  
  C (120)chartered entity 特许经济个体   ve %l({  
  C (121)cheque 支票   ^/{4'\p  
  C (122)cheque register 支票登记薄   4e/cqN 6  
  C (123)coin analysis 零钱分类   #{w5)|S#JD  
  C (124)classification 分类   ;o >WXw  
  C (125)clock card 工时卡   yqBa_XPV8  
  C (126)code 代码   MOLO3?H(  
  C (127)commitment accounting 承诺确认会计   ~'[jBn)  
  C (128)common cost 共同成本   qC.i6IL  
  C (129)company limited byguarantee 有限担保责任公司   S.]MOB dt  
C (130)company limited shares 股份有限公司   M c@GH  
  C (131)competitive position 竞争能力状况   I{<;;; a  
  C (132)concept 概念   1(pjVz&  
  C (133)conglomerate 跨行业企业   _ _ =s'  
  C (134)consistency concept 一致性概念   .Qk{5=l6P  
  C (135)consolidated accounts 合并报表   'Q`C[*c  
  C (136)consolidation accounting 合并会计   _3U|2(E  
  C (137)consortium 财团   Jy`G]] ?  
  C (138)contingency plan 应急计划   #Gp M22d'(  
  C (139)contingent liabilities 或有负债   LJ l1v  
  C (140)continuous operation 连续生产   O=`o'%K<  
  C (141)contra 抵消   8GW ut=D  
  C (142)contract cost 合同成本   r./z,4A`  
  C (143)contract costing 合同成本计算   4ac1m,Jlt  
  C (144)contribution 贡献毛益   )rbc;{.  
  C (145)contribution centre 贡献中心   ?.j,Bq5At  
  C (146)contribution chart 贡献图   =g[H]-Ee  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %/md"S  
  C (148)contribution to salesration 贡献毛益对销售比率   .m!s". ?[  
  C (149)control 控制   r?afv.@L2  
  C (150)control account 控制帐户   IrUi E q  
  C (151)control limits 控制限度   H8<m9zDvl  
  C (152)controllability concept 可控制概念   hy=u}^F.C  
  C (153)controllable cost 可控制成本   Pzptr%{  
  C (154)conversion cost 加工成本   }8 \|1@09  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PAr |1i)mB  
  C (156)corporate appraisal 公司评估   HIrE v  
  C (157)corporate planning 公司计划   j aD!  
  C (158)corporate social reporting 公司社会报告   X,&xhSzg?  
  C (159)corporation 股份公司   aulaX/'-_  
  C (160)cost 成本   i&1U4q  
  C (161)cost account 成本帐户   s8yCC #H"  
  C (162)cost accounting 成本会计   L-MiaKcL  
  C (163)cost accounting manual 成本手册   ,0FwBK  
  C (164)cost accounts calendar 成本报表的日历时间   5{HtJ?sKc5  
  C (165)cost adjustment 成本调整   -P* xyI  
  C (166)cost allocation 成本分配   F[(6*/46x  
  C (167)cost apportionment 成本分摊   +&?'KZ+Z_v  
  C (168)cost attribution 成本归属   Kj=;>u  
  C (169)cost audit 成本审计   j Pj 2  
  C (170)cost behaviour 成本性态   ?{n>EvLY  
  C (171)cost benefit analysis 成本效益分析   at=D&oy4"+  
  C (172)cost center 成本中心   +=Yk-nJ  
  C (173)cost driver 成本动因
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