论坛风格切换切换到宽版
  • 1384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
*QrTZ$\C  
[x@iqFO9  
注会《审计》英语常用词汇 g >X!Q  
EB)0 iQ  
Z!*Wn`d-k  
  1.audit   审计 9;:Lf  
  2.attestation   鉴证 ?A]:`l_"  
  3.credibility   可信赖程度 C3 D1rS/I  
  4.audit of financial statements 财务报表审计 HbCM{A9  
  5.agreed-upon procedures 执行商定程序 HIF.;ImG^  
  6.high levels of assurance 高水平保证 FQ);el'_V  
  7.compilation 编制 P,,@&* :  
  8.reliability 可靠性 OYe @P  
  9.relevance 相关性 CA{c-kG  
  10.professional skepticism 职业谨慎 3x eW!~  
  11.objectivity 客观性 {uq  
  12. professional competence 专业胜任能力 ETYw  
  13.Senior/CPA-in-charge 项目经理 K !`tEW[  
  14.audit engagement letter 业务约定书 RsY|V|<  
  15.recurring audit 连续审计 [IiwpC  
  16.the client 委托人 n`}vcVL;  
  17.change CPA 更换注册会计 [7$.)}Q-  
  18.the existing CPA 现任注册会计师 >YD? pDPb/  
  19.the successor CPA 后任注册会计师 94H 6`  
  20.the preceding CPA前任注册会计师 ,*Sj7qb#  
  21.issue the audit report 出具审计报告 uZi]$/ic  
  22.expert 专家 uQrD}%GI  
  23.the board of directors 董事会 7 v#sr<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 I:[3x2H  
  25.assess material misstatement risks评估重大错报风险 \  VJ3  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]5B5J  
  27.a general knowledge of —— 初步了解―――的情况 @ 3FTf"#Y  
  28.a more knowledge of—— 进一步了解的情况 =! /S |  
  29.the prior year‘s working papers 以前年度工作底稿 gaVWfG  
  30.minutes of meeting 会议纪要 5_{C \S`T  
  31.business risks 经营风险 uT ngDk  
  32.appropriateness 适当性 jeC3}BL }  
  33.accounting estimate 会计估计 Hcuvu[)T"  
  34.management representations 管理层声明 @MTm8E6au  
  35.going concern assumption 持续经营假设 N_Yop  
  36.audit plan 审计计划 _r&`[@m  
  37.significant audit areas 重点审计领域 lkOugjI  
  38.error 错误 RY/9Ku `  
  39.fraud舞弊 rD fUTfv|Q  
  40.modified or additional procedures 修改或追加审计程序 9>%ti&_-jt  
  41.misappropriation of assets 侵占资产 o|$l+TC  
  42.transactions without substance 虚假交易 E\5t&jZr  
  43.unusual pressures 异常压力 an =8['X  
  44.the suspected noncompliance 涉嫌存在违法行为 F:1w%#6av  
  45.materialiy 重要性 2{% U\^-  
  46.exceed the materiality level 超过重要性水平 =rGjOb3+  
  47.approach the materiality level 接近重要性水平 ]^p6db zWe  
  48.an acceptably low level 可接受水平 V~%!-7?  
  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 {|bf`  
  50.misstatements or omissions 错报或漏报 C8%q?.nH=  
  51.aggregate 总计 >d&B:  
  52.subsequent events 期后事项 H9F\<5n]-l  
  53.adjust the financial statements 调整财务报表 5_9mA4gs@  
  54.perform additional audit procedures 实施追加的审计程序 *6?h,Dt L  
  55.audit risk 审计风险 :[?hU}9  
  56.detection risk 检查风险 <x *.M"6?  
  57.inappropriate audit opinion 不适当的审计意见 'WUd7  
  58.material misstatement 重大的错报 =E,^ +`M  
  59.tolerable misstatement 可容忍错报 Z~CL|=   
  60.the acceptable level of detection risk 可接受的检查风险 a"4j9cO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M<4~ewWJ  
  62.simall business 小规模企业 F$F,I,$ "  
  63.accounting system 会计系统 {}y"JbXMj  
  64.test of control 控制测试 tI~.3+F  
  65.walk-through test 穿行测试 $i;%n1VBg  
  66.communication 沟通 q ^Un,h64t  
  67.flow chart 流程图 Q,S~+bD(z  
  68.reperformance of internal control 重新执行 buu~#m 1z  
  69.audit evidence 审计证据 8m\* ~IX=  
  70.substantive procedures 实质性程序 K!;Z#$iw[  
  71.assertions 认定 4"U/T 1&  
  72.esistence 存在 ]yiwdQ  
  73.occurrence 发生 uS`XWn<CSD  
  74.completeness 完整性 ?A+-k4l  
  75.rights and obligations 权利和义务 slaYr`u  
  76.valuation and allocation 计价和分摊 JvX]^t/}  
  77.cutoff 截止 ^}fc]ovV  
  78.accuracy 准确性 $aDAD4mmm  
  79.classification 分类 D,b'1=  
  80.inspection 检查 F !g>fIg  
  81.supervision of counting 监盘 jgNdcP  
  82.observation 观察 >Z r f}H  
  83.confirmation 函证 e:D8.h+ &}  
  84.computation 计算 la+RK  
  85.analytical procedures 分析程序 F!(Vg  
  86.vouch 核对 ? Dm={S6  
  87.trace 追查 jfF   
  88.audit sampling 审计抽样 %38HGjS  
  89.error 误差 ]-]K4*{   
  90.expected error 预期误差 uj;tmK>;  
  91.population 总体 0}H7Xdkp  
  92.sampling risk 抽样风险 WR,MqM20  
  93.non- sampling risk 非抽样风险 &m[ZpJ9  
  94.sampling unit 抽样单位 cuzU*QW"g  
  95.statistical sampling 统计抽样 = Lt)15  
  96.tolerable error 可容忍误差 4@19_+3  
  97.the risk of under reliance 信赖不足风险 89hV{^  
  98.the risk of over reliance 信赖过度风险 VZF;  
  99.the risk of incorrect rejection 误拒风险 ?i'N 9 /(  
  100. the risk of incorrect acceptance 误受风险 m#w1?y)Z@X  
  101.working trial balance 试算平衡表 v_^>*Vm*  
  102.index and cross-referencing 索引和交叉索引 GYH{_Fq  
  103.cash receipt 现金收入 _[F(8Q x"  
  104.cash disbursement 现金支出 t@r>GHO  
  105.bank statement 银行对账单 7W[+e&  
  106.bank reconciliation 银行存款余额调节表 XNbeYj  
  107.balance sheet date 资产负债表日 eLFxGZZ  
  108.net realizable value 可变现净值 ^I W5c>;|  
  109.storeroom 仓库 X6 E^5m  
  110.sale invoice 销售发票 M18 >%zM  
  111.price list 价目表 `st3iTLZY  
  112.positive confirmation request 积极式询证函 `4IZ4sPi  
  113.negative confirmation request 消极式询证函 CZZwBt$P  
  114.purchase requisition 请购单 |Yb]@9 >vn  
  115.receiving report 验收报告 0MpZdJ  
  116.gross margin 毛利 a=_+8RyVQ  
  117.manufacturing overhead 制造费用 (:er~Y}  
  118.material requisition 领料单 ' _ZiZ4O  
  119.inventory-taking 存货盘点 L;RHs hTy  
  120.bond certificate 债券 {:;6 *W  
  121.stock certificate 股票 'k'"+  
  122.audit report 审计报告 V_\9t8  
  123.entity 被审计单位 ~t+T5`K  
  124.addressee of the audit report 审计报告的收件人 ~aBf.  
  125.unqualified opinion 无保留意见 2 o)8'Lp  
  126.qualified opinion 保留意见 okm }%#|  
  127.disclaimer of opinion 无法表示意见 &ci;0P#Q  
  128.adverse opinion 否定意见
kF]sy8u]  
f?JP=j  
A (1)ABC 作业基础成本计算   S$N!Dj@e;  
  A (2)absorbed overhead 已吸收制造费用 ^iA_<@[`X[  
  A (3)absorption costing 吸收成本计算 x3AAn,m8  
  A (4)account 账户,报表   f/PqkHF  
  A (5)accounting postulate 会计假设   7m$EZTw?  
  A (6)accounting series release 会计公告文件   h;[<4zw  
  A (7)accounting valuation 会计计价   s,CN<`/>x  
  A (8)account sale 承销清单  ^t}1 $H  
  A (9)accountability concept 经营责任概念   :%[mc-6.  
  A (10)accountancy 会计职业   ;SgPF:T>Q  
  A (11)accountant 会计师   i2P:I A|@  
  A (12)accounting 会计   "%I<yUP]U  
  A (13)agency cost 代理成本   @ / .w%  
  A (14)accounting bases 会计基础   \X2r?   
  A (15)accounting manual 会计手册   z{H=;"+rh  
  A (16)accounting period 会计期间   mV'-1  
  A (17)accounting policies 会计方针   rSa=NpFxLu  
  A (18)accounting rate of return 会计报酬率   8AVtUU  
  A (19)accounting reference date 会计参照日   T{So 2@_&  
  A (20)accounting reference period 会计参照期间   KPjC<9sby  
  A (21)accrual concept 应计概念   0fJz[;dV>n  
  A (22)accrual expenses 应计费用   {nPiIPH  
  A (23)acid test ration 速动比率(酸性测试比率)   1K#%mV_  
  A (24)acquisition 购置   `O0bba=:=  
  A (25)acquisition accounting 收购会计   t i&!_  
  A (26)activity based accounting 作业基础成本计算   ?zuKVi? I  
  A (27)adjusting events 调整事项   Hk f<.U  
  A (28)administrative expenses 行政管理费   dI +Y1Vq  
  A (29)advice note 发货通知   x,NV{uG$n  
  A (30)amortization 摊销    "F=ta  
  A (31)analytical review 分析性检查   !o`riQLs>  
  A (32)annual equivalent cost 年度等量成本法   hnimd~E52k  
  A (33)annual report and accounts 年度报告和报表   (u4'*[o\t  
  A (34)appraisal cost 检验成本   W m&*  
  A (35)appropriation account 盈余分配账户   r$:hiE@  
  A (36)articles of association 公司章程细则   TKp2C5bX  
  A (37)assets 资产   ]JR2Av  
  A (38)assets cover 资产保障   GdYQq.  
  A (39)asset value per share 每股资产价值   a9u2Wlz  
  A (40)associated company 联营公司   =O/v]B8"  
  A (41)attainable standard 可达标准   :6:,s#av  
;i?rd f  
 A (42)attributable profit 可归属利润   Q?V+ 0 J  
  A (43)audit 审计   LAFxeo  
  A (44)audit report 审计报告   GG`j9"t4  
  A (45)auditing standards 审计准则   3bRW]mP8  
  A (46)authorized share capital 额定股本   Cg(&WJw(ep  
  A (47)available hours 可用小时   m3~_uc/+D  
  A (48)avoidable costs 可避免成本 =9h!K:,k  
  B (49)back-to-back loan 易币贷款   Y(u`K=*  
  B (50)backflush accounting 倒退成本计算   Wo(m:q(Om  
  B (51)bad debts 坏帐   _T_6Yl&cf)  
  B (52)bad debts ratio 坏帐比率   ;X;(7  
  B (53)bank charges 银行手续费   H$V`,=H  
  B (54)bank overdraft 银行透支   GExr] 2r  
  B (55)bank reconciliation 银行存款调节表   zR4]buHnE  
  B (56)bank statement 银行对账单   BRa9j:_b  
  B (57)bankruptcy 破产   O!t=,F1j  
  B (58)basis of apportionment 分摊基础   _pmo 6O  
  B (59)batch 批量   0NK|3]p  
  B (60)batch costing 分批成本计算   i;atYltEJ2  
  B (61)beta factor B(市场)风险因素   FTr'I82m(  
  B (62)bill 账单   &>!-67  
  B (63)bill of exchange 汇票   )PkW,214#  
  B (64)bill of landing 提单   )FSEHQ  
  B (65)bill of materials 用料预计单   +|x{?%.O  
  B (66)bill payable 应付票据   P4zwTEk`  
  B (67)bill receivable 应收票据   k }{o: N  
  B (68)bin card 存货记录卡   bU[_YuJbM  
  B (69)bonus 红利   $Dd-2p   
  B (70)book-keeping 薄记   $o0.oY#  
  B (71)Boston classification 波士顿分类   FJ^\K+;  
  B (72)breakeven chart 保本图   =XtQ\$Pax  
  B (73)breakeven point 保本点   p6aR/gFkqv  
  B (74)breaking-down time 复位时间   ~<-mxOe  
  B (75)budget 预算   Qea"49R  
  B (76)budget center 预算中心   {\vVzy,t7  
  B (77)budget cost allowance 预算成本折让   x4/{XRQ  
  B (78)budget manual 预算手册   6$0<&')Yb  
  B (79)budget period 预算期间   61b*uoq0w?  
  B (80)budgetary control 预算控制   MsBm0r`a  
  B (81)budgeted capacity 预算生产能力   ;l1.jQh  
  B (82)burden 制造费用   # E_S..  
  B (83)business center 经营中心   6O,: I  
  B (84)business entity 营业个体   Mna yiJl  
  B (85)business unit 经营单位   [Y~~C J  
 B (86)buy-out management 管理性购买产权   lT*@f39~g  
  B (87)by-product 副产品 rHM^_sYRb  
  C (88)called-up share capital 催缴股本   MV??S{^4  
  C (89)capacity 生产能力   _n/73Oh  
  C (90)capacity ratios 生产能力比率   h@Jg9AM  
  C (91)capital 资本   :b*7TJ\grN  
  C (92)capital assets pricing model资本资产计价模式   Zk/ejhy0  
  C (93)capital commitment 承诺资本   F+GX{e 7E\  
  C (94)capital employed 已运用的资本   d3|/&gDBK  
  C (95)capital expenditure 资本支出   Te[v+jgLY,  
  C (96)capital expenditureauthorization 资本支出核准   )0/*j]Kf  
  C (97)capital expenditure control 资本支出控制   ,Tu.cg  
  C (98)capital expenditure proposal资本支出申请   ;c>"gW8  
  C (99)capital funding planning 资本基金筹集计划   fm@Pa} ,  
  C (100)capital gain 资本收益   a5R. \a<q  
  C (101)capital investment appraisal资本投资评估    ,vO\n^  
  C (102)capital maintenance 资本保全   8zpzVizDG  
  C (103)capital resource planning 资本资源计划   /t< &  
  C (104)capital surplus 资本盈余   qH5nw}]  
  C (105)capital turnover 资本周转率   ?AD- n6  
  C (106)card 记录卡   $8i`h}AM  
  C (107)cash 现金   4H (8BNgzV  
  C (108)cash account 现金账户   jpO0dtn3=  
  C (109)cash book 现金账薄   j}tM0Ug.U  
  C (110)cash cow 金牛产品   XI ;] c5  
  C (111)cash flow 现金流量   Pc=ei  
  C (112)cash discounted 现金贴现   4].o:d;`/  
  C (113)cash flow budget 现金流量预算   2$kB^g!:o  
  C (114)cash flow statement 现金流量表   /8Y8-&K0  
  C (115)cash ledger 现金分类账   {@iLfBh5  
  C (116)cash limit 现金限额   <tBT?#C9+  
  C (117)CCA 现时成本会计   j6EF0/_|e  
  C (118)center 中心   )c&ya|h  
  C (119)changeover time 变更时间   }<X*:%#b  
  C (120)chartered entity 特许经济个体   AWi>(wk<  
  C (121)cheque 支票    ;}?ZH4.S  
  C (122)cheque register 支票登记薄   jrFPd  
  C (123)coin analysis 零钱分类   k(pJVez  
  C (124)classification 分类   n@ SUu7o  
  C (125)clock card 工时卡   as]M%|/-I  
  C (126)code 代码   Exqz$'(W9  
  C (127)commitment accounting 承诺确认会计   wM4{\  f\  
  C (128)common cost 共同成本   <W!nlh  
  C (129)company limited byguarantee 有限担保责任公司   =.;ib6M  
C (130)company limited shares 股份有限公司   ;akW i]  
  C (131)competitive position 竞争能力状况   z/`+jIB  
  C (132)concept 概念   N2U&TCc  
  C (133)conglomerate 跨行业企业   x'|9A?ez@Z  
  C (134)consistency concept 一致性概念   $x`HmL3Sb  
  C (135)consolidated accounts 合并报表   ; M0`8MD  
  C (136)consolidation accounting 合并会计   zl6]N3+4  
  C (137)consortium 财团   o-Dfud@  
  C (138)contingency plan 应急计划   &gruYZGK  
  C (139)contingent liabilities 或有负债   u9|Eos i  
  C (140)continuous operation 连续生产   vT0Op e6m  
  C (141)contra 抵消   "i(f+N,)  
  C (142)contract cost 合同成本   gJr)z7W'8  
  C (143)contract costing 合同成本计算   +B " aUF  
  C (144)contribution 贡献毛益   (kB  
  C (145)contribution centre 贡献中心   AV2Jl"1)z  
  C (146)contribution chart 贡献图   Ewp2 1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    zHz>Gc  
  C (148)contribution to salesration 贡献毛益对销售比率   .tLRY  
  C (149)control 控制   HBR/" m  
  C (150)control account 控制帐户   U5N|2  
  C (151)control limits 控制限度   S$hxR  
  C (152)controllability concept 可控制概念   Z( c SM  
  C (153)controllable cost 可控制成本   L!l?tM o  
  C (154)conversion cost 加工成本   H @k }  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   y\;oZ]J  
  C (156)corporate appraisal 公司评估   :*,!gf  
  C (157)corporate planning 公司计划   ? OF $J|h  
  C (158)corporate social reporting 公司社会报告   jd ;)8^7K  
  C (159)corporation 股份公司   0ZDm[#7z  
  C (160)cost 成本   0J'Cx&Rg  
  C (161)cost account 成本帐户   eA(\#+)X `  
  C (162)cost accounting 成本会计   4cSs=|m?+  
  C (163)cost accounting manual 成本手册   AZhI~QWo  
  C (164)cost accounts calendar 成本报表的日历时间   T88$sD.2 '  
  C (165)cost adjustment 成本调整   @xBb|/I  
  C (166)cost allocation 成本分配   )e P Qxx  
  C (167)cost apportionment 成本分摊   ]Xnar:5  
  C (168)cost attribution 成本归属   (*\&xRY|C  
  C (169)cost audit 成本审计   w^&UMX}  
  C (170)cost behaviour 成本性态   Z{B[r;  
  C (171)cost benefit analysis 成本效益分析   #e-7LmO~  
  C (172)cost center 成本中心   &$CyT6mb^  
  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