论坛风格切换切换到宽版
  • 2859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
AUV$ S2  
SLo/7 $rct  
注会《审计》英语常用词汇 [{*#cr f  
!m2k0|9  
R<Tzt' z  
  1.audit   审计 c y$$}  
  2.attestation   鉴证 l$KcS&{w9  
  3.credibility   可信赖程度 ,oe{@ z{*@  
  4.audit of financial statements 财务报表审计 C%>7mz-v5  
  5.agreed-upon procedures 执行商定程序 [9^e u>)A  
  6.high levels of assurance 高水平保证 X>>rv lDN  
  7.compilation 编制 W'$~mK\  
  8.reliability 可靠性 uNg.y$>CX  
  9.relevance 相关性 ]H[\~J  
  10.professional skepticism 职业谨慎 2[hl^f^%,  
  11.objectivity 客观性 | L&V-f&K  
  12. professional competence 专业胜任能力 [_-K  
  13.Senior/CPA-in-charge 项目经理 N!,l4!M\N  
  14.audit engagement letter 业务约定书 iH=@``Z  
  15.recurring audit 连续审计 U?{j  
  16.the client 委托人 -y( V-  
  17.change CPA 更换注册会计 F o6U "  
  18.the existing CPA 现任注册会计师 }tPl?P'`  
  19.the successor CPA 后任注册会计师 quYZD6IH  
  20.the preceding CPA前任注册会计师 5ntP{p%>  
  21.issue the audit report 出具审计报告 8=9sIK2  
  22.expert 专家 1P_bG47  
  23.the board of directors 董事会 |9 3%,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TW0^wSm  
  25.assess material misstatement risks评估重大错报风险 1<"kN^  
  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 z wW9>Y  
  27.a general knowledge of —— 初步了解―――的情况 *1n:  
  28.a more knowledge of—— 进一步了解的情况 @Q!j7I  
  29.the prior year‘s working papers 以前年度工作底稿 \m!."~%  
  30.minutes of meeting 会议纪要 bJD"&h5  
  31.business risks 经营风险 th)jEK;Z  
  32.appropriateness 适当性 W| p?KJk)  
  33.accounting estimate 会计估计 RT>3\qhZ  
  34.management representations 管理层声明 &Te:l-x  
  35.going concern assumption 持续经营假设 vrG NiGIi[  
  36.audit plan 审计计划 `h'^S,'*  
  37.significant audit areas 重点审计领域 HPQ,tlp6j  
  38.error 错误 Me>'QVr  
  39.fraud舞弊 Zn/ /u<D  
  40.modified or additional procedures 修改或追加审计程序 < ]nI)W(  
  41.misappropriation of assets 侵占资产 \=<.0K A~  
  42.transactions without substance 虚假交易 >Z%^|S9  
  43.unusual pressures 异常压力 0&x)5^lG  
  44.the suspected noncompliance 涉嫌存在违法行为 'Bx7b(xqk  
  45.materialiy 重要性 "e"`Or  
  46.exceed the materiality level 超过重要性水平 2h!3[{M\  
  47.approach the materiality level 接近重要性水平 o v~m?Y]h  
  48.an acceptably low level 可接受水平 wSK?mS6  
  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 ,3j*D+  
  50.misstatements or omissions 错报或漏报 BR=Yte /  
  51.aggregate 总计 2i)y'+s  
  52.subsequent events 期后事项 5a/)|  
  53.adjust the financial statements 调整财务报表 oCrn  
  54.perform additional audit procedures 实施追加的审计程序 pqK3u)  
  55.audit risk 审计风险 rdRX  
  56.detection risk 检查风险 x1~`Z}LX0  
  57.inappropriate audit opinion 不适当的审计意见 MqqS3   
  58.material misstatement 重大的错报 or<JjTJ\o_  
  59.tolerable misstatement 可容忍错报 M: 6 cma5  
  60.the acceptable level of detection risk 可接受的检查风险 ^ =ikxZyO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 oKac~}_KL  
  62.simall business 小规模企业 `3-j%H2R  
  63.accounting system 会计系统 a_yV*N`D  
  64.test of control 控制测试 [F%\1xh  
  65.walk-through test 穿行测试 4$^=1ax  
  66.communication 沟通 ~"N]%Cu  
  67.flow chart 流程图 /iK )tl|X  
  68.reperformance of internal control 重新执行 uP$K{ )  
  69.audit evidence 审计证据 9(_/jU4mc  
  70.substantive procedures 实质性程序 k|V{jB G"@  
  71.assertions 认定 I2 dt#  
  72.esistence 存在 OL>/FOH:Fx  
  73.occurrence 发生 $ ]HIYYs  
  74.completeness 完整性 Oq("E(z+f  
  75.rights and obligations 权利和义务 J}x5Ko@  
  76.valuation and allocation 计价和分摊 !m;VWGl*  
  77.cutoff 截止 wmIq{CXx,  
  78.accuracy 准确性 NXx}KF c  
  79.classification 分类 r0sd_@Oj  
  80.inspection 检查 -4]6tt'G  
  81.supervision of counting 监盘 Uu(W62  
  82.observation 观察 .UcS4JU  
  83.confirmation 函证 Z Uh<2F  
  84.computation 计算 u{ng\d*KE}  
  85.analytical procedures 分析程序 ;@L#0  
  86.vouch 核对 ~(8A&!#,!  
  87.trace 追查 ivm.ng[  
  88.audit sampling 审计抽样 ax<0grK  
  89.error 误差 qH ~usgqB7  
  90.expected error 预期误差 4c% :?H@2  
  91.population 总体 S4_Y^   
  92.sampling risk 抽样风险 {^qc`oF  
  93.non- sampling risk 非抽样风险 >i~c>+R  
  94.sampling unit 抽样单位 8 6_Zh5:  
  95.statistical sampling 统计抽样 4q[r KNl  
  96.tolerable error 可容忍误差 /sai}r 1  
  97.the risk of under reliance 信赖不足风险 }fhVn;~}8  
  98.the risk of over reliance 信赖过度风险 f6XWA_[i@  
  99.the risk of incorrect rejection 误拒风险 A1C@'9R*  
  100. the risk of incorrect acceptance 误受风险 Cw_<t  
  101.working trial balance 试算平衡表 K(p1+ GHC  
  102.index and cross-referencing 索引和交叉索引 k5($b{  
  103.cash receipt 现金收入 "*0 szz'  
  104.cash disbursement 现金支出 ZG>OT@ GA  
  105.bank statement 银行对账单 *+IUGR  
  106.bank reconciliation 银行存款余额调节表 VltWY'\Wu;  
  107.balance sheet date 资产负债表日 (ZnA#%  
  108.net realizable value 可变现净值 |J\/U,nh  
  109.storeroom 仓库 W+#?3s[FV  
  110.sale invoice 销售发票 ^uj+d"a)  
  111.price list 价目表 ?`vb\K<5H;  
  112.positive confirmation request 积极式询证函 GA|q[<U  
  113.negative confirmation request 消极式询证函  84{<]y  
  114.purchase requisition 请购单 b{oNV-<&{  
  115.receiving report 验收报告 wqyAEVea'8  
  116.gross margin 毛利 aX|`G]PhdI  
  117.manufacturing overhead 制造费用 _)|!.r&)63  
  118.material requisition 领料单 $5A XE;~{  
  119.inventory-taking 存货盘点 2/~v  
  120.bond certificate 债券 J kA~Ol  
  121.stock certificate 股票 .D)}MyKnu  
  122.audit report 审计报告 2PC4EjkC  
  123.entity 被审计单位 <.<Nw6  
  124.addressee of the audit report 审计报告的收件人 \yxr@z1_b  
  125.unqualified opinion 无保留意见 0Zq" -  
  126.qualified opinion 保留意见 S HvML  
  127.disclaimer of opinion 无法表示意见 h<j04fj  
  128.adverse opinion 否定意见
YT_kMy>  
n Au>i<  
A (1)ABC 作业基础成本计算   Frml'Vfq7  
  A (2)absorbed overhead 已吸收制造费用 k\[2o  
  A (3)absorption costing 吸收成本计算 OYKV*  
  A (4)account 账户,报表   KDhHp^IXQ  
  A (5)accounting postulate 会计假设   'Go'87+`  
  A (6)accounting series release 会计公告文件   l>G#+#{  
  A (7)accounting valuation 会计计价   jf WIPN  
  A (8)account sale 承销清单 `A'*x]l  
  A (9)accountability concept 经营责任概念   " JRlj  
  A (10)accountancy 会计职业   oqE -q\!H  
  A (11)accountant 会计师    w&-r  
  A (12)accounting 会计   saZ ;ixV  
  A (13)agency cost 代理成本   '%MIG88  
  A (14)accounting bases 会计基础   lz(9pz  
  A (15)accounting manual 会计手册   DK- =Q~`!  
  A (16)accounting period 会计期间   VcP#/&B|  
  A (17)accounting policies 会计方针   P8EGd}2{8  
  A (18)accounting rate of return 会计报酬率   zL|^5p`K  
  A (19)accounting reference date 会计参照日   vr;7p[~  
  A (20)accounting reference period 会计参照期间   52~k:"c  
  A (21)accrual concept 应计概念   ux }DWrR  
  A (22)accrual expenses 应计费用   V *] !N  
  A (23)acid test ration 速动比率(酸性测试比率)   X6;aF ;"5  
  A (24)acquisition 购置   v`fUAm/  
  A (25)acquisition accounting 收购会计   ZDb`]c4(  
  A (26)activity based accounting 作业基础成本计算   (lm/S_U$  
  A (27)adjusting events 调整事项   g(` 6cY[}  
  A (28)administrative expenses 行政管理费   qdm!]w.G5  
  A (29)advice note 发货通知   <(iOzn  
  A (30)amortization 摊销   #B?7{#.1  
  A (31)analytical review 分析性检查   [L275]4n!]  
  A (32)annual equivalent cost 年度等量成本法   {tMD*?C[6  
  A (33)annual report and accounts 年度报告和报表   C{Zv.+F  
  A (34)appraisal cost 检验成本   /j^zHrLN  
  A (35)appropriation account 盈余分配账户   EZHEJW'JnE  
  A (36)articles of association 公司章程细则   lC2xl(#!  
  A (37)assets 资产   |&'*Z\*ya  
  A (38)assets cover 资产保障   v ipmzg(S  
  A (39)asset value per share 每股资产价值    [ ~E}x  
  A (40)associated company 联营公司   (-#{qkA  
  A (41)attainable standard 可达标准   m&\Gz*)3  
8}0 D?  
 A (42)attributable profit 可归属利润   <Du*Re6g  
  A (43)audit 审计   3ZVfZf  
  A (44)audit report 审计报告   q8D1MEBL`  
  A (45)auditing standards 审计准则   p[wjHfIq  
  A (46)authorized share capital 额定股本   _ &M>f?l  
  A (47)available hours 可用小时   }_;nl n?t(  
  A (48)avoidable costs 可避免成本 zPXd]jIwV  
  B (49)back-to-back loan 易币贷款   XC$~!  
  B (50)backflush accounting 倒退成本计算   Na nU%# &  
  B (51)bad debts 坏帐   +!<`$+W  
  B (52)bad debts ratio 坏帐比率   v:>P;\]r9M  
  B (53)bank charges 银行手续费   #-W5$1  
  B (54)bank overdraft 银行透支   Ac54 VN  
  B (55)bank reconciliation 银行存款调节表   aZ^lI 6@+4  
  B (56)bank statement 银行对账单   '71btd1  
  B (57)bankruptcy 破产   bcZonS  
  B (58)basis of apportionment 分摊基础   `3OGCy  
  B (59)batch 批量   u2eq VrY  
  B (60)batch costing 分批成本计算   HI?>]zz|  
  B (61)beta factor B(市场)风险因素   vfm-K;,#  
  B (62)bill 账单    l g C  
  B (63)bill of exchange 汇票   ?m!FM:%  
  B (64)bill of landing 提单   S6QG:|#P  
  B (65)bill of materials 用料预计单   c[I,Sveq  
  B (66)bill payable 应付票据   fP|\1Y?CS  
  B (67)bill receivable 应收票据   IlrmXSr  
  B (68)bin card 存货记录卡   W1s|7  
  B (69)bonus 红利   a$GKrc,z  
  B (70)book-keeping 薄记   oMPQkj;  
  B (71)Boston classification 波士顿分类   1K`A.J:Uy  
  B (72)breakeven chart 保本图   H1]\B:  
  B (73)breakeven point 保本点   `zL9d lZ  
  B (74)breaking-down time 复位时间   `#ztp)&  
  B (75)budget 预算   }pA4#{)  
  B (76)budget center 预算中心   .DQ]q o]OG  
  B (77)budget cost allowance 预算成本折让   K+\hv~+@  
  B (78)budget manual 预算手册   p5K NqqZZ  
  B (79)budget period 预算期间   _=] FJhO  
  B (80)budgetary control 预算控制   I%Awj(9BS  
  B (81)budgeted capacity 预算生产能力   )N/KQ[W  
  B (82)burden 制造费用   >O  _  
  B (83)business center 经营中心   |2# Ro*  
  B (84)business entity 营业个体   { \ePJG#  
  B (85)business unit 经营单位   */)gk=x8  
 B (86)buy-out management 管理性购买产权   h2>0#Vp3j  
  B (87)by-product 副产品 ]Oy<zU  
  C (88)called-up share capital 催缴股本   - \QtE}|4  
  C (89)capacity 生产能力   -AE/,@\P  
  C (90)capacity ratios 生产能力比率   <'-me09C*  
  C (91)capital 资本   7d)aDc*TjW  
  C (92)capital assets pricing model资本资产计价模式   ;W].j%]L e  
  C (93)capital commitment 承诺资本   zN1;v6;  
  C (94)capital employed 已运用的资本   riL!]'akV  
  C (95)capital expenditure 资本支出   9E^p i LA  
  C (96)capital expenditureauthorization 资本支出核准   S6mmk&n  
  C (97)capital expenditure control 资本支出控制   tTgW^&B  
  C (98)capital expenditure proposal资本支出申请   sn( }5;  
  C (99)capital funding planning 资本基金筹集计划   BP6Shc|C  
  C (100)capital gain 资本收益   m%&B4E#3T  
  C (101)capital investment appraisal资本投资评估   +[ zo2lBx  
  C (102)capital maintenance 资本保全   T!PX?  
  C (103)capital resource planning 资本资源计划   kQ8WO|bA  
  C (104)capital surplus 资本盈余   5IK@<#wE  
  C (105)capital turnover 资本周转率   5 %Gf?LyO  
  C (106)card 记录卡   0Y L0Oa+7  
  C (107)cash 现金   AqkK`iJ#  
  C (108)cash account 现金账户   Ei-OuDM;)  
  C (109)cash book 现金账薄   q 4{tH  
  C (110)cash cow 金牛产品   H<;j&\$q  
  C (111)cash flow 现金流量   U&R$(k0zS  
  C (112)cash discounted 现金贴现   2e"}5b5  
  C (113)cash flow budget 现金流量预算   W=?87PkJu  
  C (114)cash flow statement 现金流量表   ks D1NB;9  
  C (115)cash ledger 现金分类账   R.N*G]K5  
  C (116)cash limit 现金限额   @Hh"Y1B  
  C (117)CCA 现时成本会计   In&vh9Lw  
  C (118)center 中心   7%"7Rb^@  
  C (119)changeover time 变更时间   BP$#a #  
  C (120)chartered entity 特许经济个体   AHGcWS\,X  
  C (121)cheque 支票   iE(grI3  
  C (122)cheque register 支票登记薄   rRYf.~UH@P  
  C (123)coin analysis 零钱分类   YqgW8 EM  
  C (124)classification 分类   3)Y:c2  
  C (125)clock card 工时卡   ;\+0H$  
  C (126)code 代码   >gJWp@6V  
  C (127)commitment accounting 承诺确认会计   3 ;:V1_JA  
  C (128)common cost 共同成本   x3 |'jmg  
  C (129)company limited byguarantee 有限担保责任公司   Z"Oa5V6[A  
C (130)company limited shares 股份有限公司   '9@R=#nd  
  C (131)competitive position 竞争能力状况   k#xpY!' 7  
  C (132)concept 概念   sA}R!  
  C (133)conglomerate 跨行业企业   5eA]7$ic  
  C (134)consistency concept 一致性概念   WKsx|a]U  
  C (135)consolidated accounts 合并报表   m{c#cR  
  C (136)consolidation accounting 合并会计   _+iz?|U  
  C (137)consortium 财团   AHJ;>"]  
  C (138)contingency plan 应急计划   U.OX*-Cd  
  C (139)contingent liabilities 或有负债   (_ah~VnO  
  C (140)continuous operation 连续生产   h>0<@UP  
  C (141)contra 抵消   "M^W:4_  
  C (142)contract cost 合同成本   AW5g (  
  C (143)contract costing 合同成本计算   b_ yXM  
  C (144)contribution 贡献毛益   +;;%Atgn  
  C (145)contribution centre 贡献中心   ~b0qrjF;O  
  C (146)contribution chart 贡献图   uW=NH;u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RCXSz  
  C (148)contribution to salesration 贡献毛益对销售比率   Xkom@F~]  
  C (149)control 控制   `g N68:B  
  C (150)control account 控制帐户   3:lp"C51  
  C (151)control limits 控制限度   ZnLk :6'  
  C (152)controllability concept 可控制概念   X:&p9_O@  
  C (153)controllable cost 可控制成本   <9a_wGs  
  C (154)conversion cost 加工成本   ecpUp39\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *J5RueUG  
  C (156)corporate appraisal 公司评估   p]Zabky  
  C (157)corporate planning 公司计划   y$o=\:  
  C (158)corporate social reporting 公司社会报告   N'P,QiR,z<  
  C (159)corporation 股份公司   a <TL&  
  C (160)cost 成本   yX3H&F6  
  C (161)cost account 成本帐户   5C1Rub)  
  C (162)cost accounting 成本会计   L]N2r MM  
  C (163)cost accounting manual 成本手册   4!v UksM  
  C (164)cost accounts calendar 成本报表的日历时间   _x 6E_i-(  
  C (165)cost adjustment 成本调整   es+_]:7B9  
  C (166)cost allocation 成本分配   _PUm Pom.  
  C (167)cost apportionment 成本分摊   Cnci%e o  
  C (168)cost attribution 成本归属   e-3pg?M  
  C (169)cost audit 成本审计   Ks2%F&\cE  
  C (170)cost behaviour 成本性态   )=nPM`Jn.  
  C (171)cost benefit analysis 成本效益分析   UQ])QTrZFi  
  C (172)cost center 成本中心   x9A ZS#e)[  
  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