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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 Au"BDP  
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  1.audit   审计 MUUhg  
  2.attestation   鉴证 A`1-c   
  3.credibility   可信赖程度 J|C CTXT  
  4.audit of financial statements 财务报表审计 "qoJIwl#q  
  5.agreed-upon procedures 执行商定程序 &Z%'xAOGR  
  6.high levels of assurance 高水平保证 F&HvSt}l5  
  7.compilation 编制 WF-^pfRq~  
  8.reliability 可靠性 wcW7k(+0  
  9.relevance 相关性 #rQT)n  
  10.professional skepticism 职业谨慎 ~h$ H@&5  
  11.objectivity 客观性 ~!6 I.u  
  12. professional competence 专业胜任能力 DI[  
  13.Senior/CPA-in-charge 项目经理 HG^~7oMf  
  14.audit engagement letter 业务约定书 vdd>\r)v  
  15.recurring audit 连续审计 %' eaW  
  16.the client 委托人 .&.L@CRH  
  17.change CPA 更换注册会计 b6g/SIae  
  18.the existing CPA 现任注册会计师 * yGlX[  
  19.the successor CPA 后任注册会计师 tG[v@-O  
  20.the preceding CPA前任注册会计师 |nY+Nen7  
  21.issue the audit report 出具审计报告 5hfx2 O)  
  22.expert 专家 2{S*$K[M  
  23.the board of directors 董事会 rBZ00}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cFHSMRB|P  
  25.assess material misstatement risks评估重大错报风险 Yu:($//w  
  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 ^_/gM[H.  
  27.a general knowledge of —— 初步了解―――的情况 B-V   
  28.a more knowledge of—— 进一步了解的情况 O^IS:\JX&  
  29.the prior year‘s working papers 以前年度工作底稿 z8 K#G%,:  
  30.minutes of meeting 会议纪要 A_+*b [P  
  31.business risks 经营风险 S*%:ID|/C2  
  32.appropriateness 适当性 | ;R-q 8  
  33.accounting estimate 会计估计 JqtOoR  
  34.management representations 管理层声明 zLg_0r*h1  
  35.going concern assumption 持续经营假设 VM+l9 z>  
  36.audit plan 审计计划 1-PFM-  
  37.significant audit areas 重点审计领域 Ni#y=cb  
  38.error 错误 `[~LMV&2U  
  39.fraud舞弊 tDtqTB}  
  40.modified or additional procedures 修改或追加审计程序 zKGr(9I  
  41.misappropriation of assets 侵占资产 z5W;-sCz  
  42.transactions without substance 虚假交易 |T{ZDJ+  
  43.unusual pressures 异常压力 Vu,:rPqI  
  44.the suspected noncompliance 涉嫌存在违法行为 2ZKy7p0/  
  45.materialiy 重要性 c+jnQM'  
  46.exceed the materiality level 超过重要性水平 \3whM6tK  
  47.approach the materiality level 接近重要性水平 a KIS%M#Y  
  48.an acceptably low level 可接受水平 CFeAKjG  
  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 %3T:W\h  
  50.misstatements or omissions 错报或漏报 5K00z?kD2V  
  51.aggregate 总计 BG+X8t8\  
  52.subsequent events 期后事项 ]#dZLm_  
  53.adjust the financial statements 调整财务报表 2 G$-:4B  
  54.perform additional audit procedures 实施追加的审计程序 e)oi3d.wJf  
  55.audit risk 审计风险 Nrc-@ ]  
  56.detection risk 检查风险 r6 L  
  57.inappropriate audit opinion 不适当的审计意见 <n0j'P>1  
  58.material misstatement 重大的错报 :s|xa u=  
  59.tolerable misstatement 可容忍错报 9\i^.2&  
  60.the acceptable level of detection risk 可接受的检查风险 I bE Nq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jyC>~}?  
  62.simall business 小规模企业 W |+&K0M  
  63.accounting system 会计系统 +Q!Kj7EU/  
  64.test of control 控制测试 94.M 8  
  65.walk-through test 穿行测试 ,62BZyT,T,  
  66.communication 沟通 8TO5j  
  67.flow chart 流程图 @@|H8mP}H  
  68.reperformance of internal control 重新执行 )==Qo/N:  
  69.audit evidence 审计证据 tfjbG;R  
  70.substantive procedures 实质性程序 cX5tx]  
  71.assertions 认定 >Yfo $S_  
  72.esistence 存在 XNkQ0 o0  
  73.occurrence 发生 AmcBu"  
  74.completeness 完整性 }:+P{  
  75.rights and obligations 权利和义务 #b{;)C fL  
  76.valuation and allocation 计价和分摊 2_){4+,fu  
  77.cutoff 截止 !}HT&N8[r  
  78.accuracy 准确性 y |Tv;v1L  
  79.classification 分类 x2+M0 }g  
  80.inspection 检查 OoR0>!x Z  
  81.supervision of counting 监盘 62#8c~ dL  
  82.observation 观察 VM"*@T  
  83.confirmation 函证 [?#-JIZ3T  
  84.computation 计算 iD2>-yf  
  85.analytical procedures 分析程序 iPrAB*  
  86.vouch 核对 PSa"u5O  
  87.trace 追查 b!g8NG  
  88.audit sampling 审计抽样 r'u[>uY  
  89.error 误差 9R4q^tGR\  
  90.expected error 预期误差 ooT ~R2u  
  91.population 总体 G)\6W#de4  
  92.sampling risk 抽样风险 m`/!7wQs  
  93.non- sampling risk 非抽样风险 eXMl3Lxf  
  94.sampling unit 抽样单位 JP 8v2) p  
  95.statistical sampling 统计抽样 [R Hji47  
  96.tolerable error 可容忍误差 YR$d\,#R  
  97.the risk of under reliance 信赖不足风险 r;8$ 7C.  
  98.the risk of over reliance 信赖过度风险 vC5y]1QDd  
  99.the risk of incorrect rejection 误拒风险 +K[H! fD  
  100. the risk of incorrect acceptance 误受风险 Xr pnc 7  
  101.working trial balance 试算平衡表 ; ,:w % .  
  102.index and cross-referencing 索引和交叉索引 Y--Uo|H  
  103.cash receipt 现金收入 kam \dn04  
  104.cash disbursement 现金支出 }L|XZL_Jo#  
  105.bank statement 银行对账单 6-uB[$ko  
  106.bank reconciliation 银行存款余额调节表 g [+_T{  
  107.balance sheet date 资产负债表日 5[$jrG\!  
  108.net realizable value 可变现净值 z@J;sz  
  109.storeroom 仓库 G-sA)WOF  
  110.sale invoice 销售发票 M \3Zj(E/  
  111.price list 价目表 u< .N\/  
  112.positive confirmation request 积极式询证函 @KC;"u'C  
  113.negative confirmation request 消极式询证函 <2 S?QgR,  
  114.purchase requisition 请购单 W>`#`u  
  115.receiving report 验收报告 x)o`w"]al  
  116.gross margin 毛利 I?i,21:5  
  117.manufacturing overhead 制造费用 KR/SMwy  
  118.material requisition 领料单 =k22f`8ew  
  119.inventory-taking 存货盘点 KmRxbf  
  120.bond certificate 债券 lDhuL;9e  
  121.stock certificate 股票 Tta+qjr  
  122.audit report 审计报告 P[C03a!lXg  
  123.entity 被审计单位 ?TVR{e:  
  124.addressee of the audit report 审计报告的收件人 viR-h iD   
  125.unqualified opinion 无保留意见 FBJ Lkg0  
  126.qualified opinion 保留意见 %q 7gl;'  
  127.disclaimer of opinion 无法表示意见 UI.>BZ6}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _D?`'zN  
  A (2)absorbed overhead 已吸收制造费用 :HG5{zP  
  A (3)absorption costing 吸收成本计算 ~eHu +pv  
  A (4)account 账户,报表   Kzgnh gc  
  A (5)accounting postulate 会计假设   <',bqsg[  
  A (6)accounting series release 会计公告文件   "+:IA|1wD  
  A (7)accounting valuation 会计计价   >R}p*=J  
  A (8)account sale 承销清单 t@\op}Z-M  
  A (9)accountability concept 经营责任概念   @^kt[$X;  
  A (10)accountancy 会计职业   . 'rC'FT  
  A (11)accountant 会计师   Gfn?1Kt{  
  A (12)accounting 会计   RP4P"m(   
  A (13)agency cost 代理成本   C!}9[X!7@:  
  A (14)accounting bases 会计基础   C| Vz `FY  
  A (15)accounting manual 会计手册   j -j,0!T~b  
  A (16)accounting period 会计期间   ThSB\  
  A (17)accounting policies 会计方针   _ -/<bO  
  A (18)accounting rate of return 会计报酬率   ^J Y]w^u  
  A (19)accounting reference date 会计参照日   <:UP  
  A (20)accounting reference period 会计参照期间   $'>h7].  
  A (21)accrual concept 应计概念   s0x;<si_  
  A (22)accrual expenses 应计费用   !*l5%H  
  A (23)acid test ration 速动比率(酸性测试比率)   $q~:%pQv  
  A (24)acquisition 购置   /{d5$(Y"  
  A (25)acquisition accounting 收购会计   k3B-;%3I;  
  A (26)activity based accounting 作业基础成本计算   CA{(x(W\:  
  A (27)adjusting events 调整事项   jh&WL  
  A (28)administrative expenses 行政管理费   Zl+Ba   
  A (29)advice note 发货通知   B`SHr"k!V[  
  A (30)amortization 摊销   e[a?5,s2  
  A (31)analytical review 分析性检查   D27MT/=7  
  A (32)annual equivalent cost 年度等量成本法   0*Is#73rjY  
  A (33)annual report and accounts 年度报告和报表   R87e"m/C%  
  A (34)appraisal cost 检验成本   _Y gvLz %  
  A (35)appropriation account 盈余分配账户   _Q1[t9P"  
  A (36)articles of association 公司章程细则   v}AVIdR  
  A (37)assets 资产   \6U$kMGde  
  A (38)assets cover 资产保障   eDPmUlC+-  
  A (39)asset value per share 每股资产价值   )2 jBhT  
  A (40)associated company 联营公司   {g(-C&  
  A (41)attainable standard 可达标准   .;xt{kK  
uY6|LTK&x  
 A (42)attributable profit 可归属利润   H(TY.  
  A (43)audit 审计   D~s TQfWr  
  A (44)audit report 审计报告   NJ{M-K%>  
  A (45)auditing standards 审计准则   \.%GgTF  
  A (46)authorized share capital 额定股本   (\M&Q-xZ  
  A (47)available hours 可用小时   ,[{)4J$MV  
  A (48)avoidable costs 可避免成本 (NBq!;_2,x  
  B (49)back-to-back loan 易币贷款   3'zm)SXJ  
  B (50)backflush accounting 倒退成本计算   D8''q%  
  B (51)bad debts 坏帐   }QqmDK.  
  B (52)bad debts ratio 坏帐比率   l6lyRJ  
  B (53)bank charges 银行手续费   =,-&h V  
  B (54)bank overdraft 银行透支   G*;6cV19  
  B (55)bank reconciliation 银行存款调节表   E{Ux|r ~  
  B (56)bank statement 银行对账单   _#8OHG.x  
  B (57)bankruptcy 破产   ZOK,P  
  B (58)basis of apportionment 分摊基础   &gL &@';,  
  B (59)batch 批量   |#. J  
  B (60)batch costing 分批成本计算   (7qdrAeP  
  B (61)beta factor B(市场)风险因素   +$F_7Hx  
  B (62)bill 账单   Uxyj\p  
  B (63)bill of exchange 汇票   Zh]FL8[ nc  
  B (64)bill of landing 提单   k7gm)}RKcu  
  B (65)bill of materials 用料预计单   =#"ZO  
  B (66)bill payable 应付票据   nd[{DF?)/  
  B (67)bill receivable 应收票据   EhOy<f[4W  
  B (68)bin card 存货记录卡   eaxp(VX?oy  
  B (69)bonus 红利   ,'m<YTF  
  B (70)book-keeping 薄记   5fdB<& 9  
  B (71)Boston classification 波士顿分类   u#l@:p  
  B (72)breakeven chart 保本图   }RvP*i  
  B (73)breakeven point 保本点   C& QT-|  
  B (74)breaking-down time 复位时间   c9eLNVM  
  B (75)budget 预算   H^c8r^#  
  B (76)budget center 预算中心   q)ns ui(  
  B (77)budget cost allowance 预算成本折让   s]"NqwIPK  
  B (78)budget manual 预算手册   BSGC.>$s  
  B (79)budget period 预算期间   J AK+v  
  B (80)budgetary control 预算控制   tX$ v)O|  
  B (81)budgeted capacity 预算生产能力   mQ@A3/=`  
  B (82)burden 制造费用   .ZB(!v/2  
  B (83)business center 经营中心   POtj6 ?a  
  B (84)business entity 营业个体   J ^J$I!  
  B (85)business unit 经营单位   xSQ:#o=8G  
 B (86)buy-out management 管理性购买产权   "0(H! }D  
  B (87)by-product 副产品 [a<u cJ  
  C (88)called-up share capital 催缴股本   #xMl<  
  C (89)capacity 生产能力   v^=Po6S[{+  
  C (90)capacity ratios 生产能力比率   fU )@Lj1Wo  
  C (91)capital 资本   E8Jy!8/X9T  
  C (92)capital assets pricing model资本资产计价模式   /7nircXj@  
  C (93)capital commitment 承诺资本   2k}" 52  
  C (94)capital employed 已运用的资本   )NoNgU\7!  
  C (95)capital expenditure 资本支出   7$l!f  
  C (96)capital expenditureauthorization 资本支出核准   @nuMl5C-`  
  C (97)capital expenditure control 资本支出控制   $fhb-c3  
  C (98)capital expenditure proposal资本支出申请   !5hNG('f  
  C (99)capital funding planning 资本基金筹集计划   5ir[}I^z  
  C (100)capital gain 资本收益   {*Ag[HS0u  
  C (101)capital investment appraisal资本投资评估   Eu4-=2!4  
  C (102)capital maintenance 资本保全   <@DF0x!  
  C (103)capital resource planning 资本资源计划   atW=xn  
  C (104)capital surplus 资本盈余   Qd %U(|  
  C (105)capital turnover 资本周转率   RZtY3:FBx|  
  C (106)card 记录卡   \lJCBb+k  
  C (107)cash 现金   < ] ~FX 25  
  C (108)cash account 现金账户   A{HP*x~t  
  C (109)cash book 现金账薄   <Be:fnPX7  
  C (110)cash cow 金牛产品   +ld]P}  
  C (111)cash flow 现金流量   , : I:F  
  C (112)cash discounted 现金贴现   s+@+<QE  
  C (113)cash flow budget 现金流量预算   ScgaWJ  
  C (114)cash flow statement 现金流量表   m5wfQ_}}ss  
  C (115)cash ledger 现金分类账   JH4hy 9i  
  C (116)cash limit 现金限额   )O xsasn)M  
  C (117)CCA 现时成本会计   =i4%KF9 x  
  C (118)center 中心   WRa4g  
  C (119)changeover time 变更时间   }=dUASL  
  C (120)chartered entity 特许经济个体   + [JvpDv%  
  C (121)cheque 支票   _M;n.?H  
  C (122)cheque register 支票登记薄   EpX.{B@B_[  
  C (123)coin analysis 零钱分类   w)# Lu/  
  C (124)classification 分类   )Vn(J#s  
  C (125)clock card 工时卡   D#=$? {w  
  C (126)code 代码   9; \a|8O  
  C (127)commitment accounting 承诺确认会计   \iBEyr]  
  C (128)common cost 共同成本   I`$"6 Xy  
  C (129)company limited byguarantee 有限担保责任公司   PQu_]cXI  
C (130)company limited shares 股份有限公司   ~o_zV'^f@o  
  C (131)competitive position 竞争能力状况   X]Aobtz  
  C (132)concept 概念   =bx;TV  
  C (133)conglomerate 跨行业企业   #-]!;sY>  
  C (134)consistency concept 一致性概念    iI!MF1  
  C (135)consolidated accounts 合并报表   5^,"Ve|  
  C (136)consolidation accounting 合并会计   FZvh]ZX  
  C (137)consortium 财团   \] j{  
  C (138)contingency plan 应急计划   \E(Negt7  
  C (139)contingent liabilities 或有负债   |61W-9;  
  C (140)continuous operation 连续生产   X j>?P/=Z  
  C (141)contra 抵消   S%^*h{9u"  
  C (142)contract cost 合同成本   U<YP@?w  
  C (143)contract costing 合同成本计算   wWVLwp4-  
  C (144)contribution 贡献毛益   sjZ@}Vk3b  
  C (145)contribution centre 贡献中心   DOsQVdH  
  C (146)contribution chart 贡献图   K&Sz8# +  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   A~@u#]]<n  
  C (148)contribution to salesration 贡献毛益对销售比率   H%peE9>$  
  C (149)control 控制   C[-M ~yIL  
  C (150)control account 控制帐户   m]7oTmS  
  C (151)control limits 控制限度   c%jW'  
  C (152)controllability concept 可控制概念   wWI1%#__|o  
  C (153)controllable cost 可控制成本   U_&v|2o#3  
  C (154)conversion cost 加工成本   KW&vX%i(.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (GeOD V?U  
  C (156)corporate appraisal 公司评估   0qCx.<"p8#  
  C (157)corporate planning 公司计划   ;kX:k~,]}>  
  C (158)corporate social reporting 公司社会报告   0b)q,]l]  
  C (159)corporation 股份公司   wN+3OPM  
  C (160)cost 成本   R4#56#d<  
  C (161)cost account 成本帐户   9'My /A0  
  C (162)cost accounting 成本会计   N wISf  
  C (163)cost accounting manual 成本手册   !,(6uO%  
  C (164)cost accounts calendar 成本报表的日历时间   -p-<mC@<&S  
  C (165)cost adjustment 成本调整   z#( `H6n:  
  C (166)cost allocation 成本分配   JZUf-0q  
  C (167)cost apportionment 成本分摊   _Nx#)(x  
  C (168)cost attribution 成本归属   Xi:y35q  
  C (169)cost audit 成本审计   ru#CywK{{;  
  C (170)cost behaviour 成本性态   4Odf6v,*@  
  C (171)cost benefit analysis 成本效益分析   x1O]@Z{d\  
  C (172)cost center 成本中心   vNA~EV02  
  C (173)cost driver 成本动因
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