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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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pc(9(. |  
注会《审计》英语常用词汇 A}+r;Y8[h  
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  1.audit   审计 lJpv  
  2.attestation   鉴证 R(#;yn  
  3.credibility   可信赖程度 k$m X81  
  4.audit of financial statements 财务报表审计 0R{R=r]  
  5.agreed-upon procedures 执行商定程序 5 BG&r*U  
  6.high levels of assurance 高水平保证 (W6\%H2u  
  7.compilation 编制 J~ rC  
  8.reliability 可靠性 #k]0[;1os  
  9.relevance 相关性 gnK!"! nL  
  10.professional skepticism 职业谨慎 yD'h5)yu  
  11.objectivity 客观性 cnO4N UDv  
  12. professional competence 专业胜任能力 o ieLh"$  
  13.Senior/CPA-in-charge 项目经理 w4/)r-Z4I  
  14.audit engagement letter 业务约定书 =|^W]2W$  
  15.recurring audit 连续审计  Z~:lfCK`  
  16.the client 委托人 $B N+SD!  
  17.change CPA 更换注册会计 `o-<,  
  18.the existing CPA 现任注册会计师 57%cN- v*  
  19.the successor CPA 后任注册会计师 uy28=B E  
  20.the preceding CPA前任注册会计师 %=>xzP(z  
  21.issue the audit report 出具审计报告 Z%d4V<fn  
  22.expert 专家 Q9 ",  
  23.the board of directors 董事会 VZl0)YLK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f\_Q+!^  
  25.assess material misstatement risks评估重大错报风险 U/l ra&P  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LA3,e (e  
  27.a general knowledge of —— 初步了解―――的情况 bpCe&*\6K  
  28.a more knowledge of—— 进一步了解的情况 X'p%$HsMG  
  29.the prior year‘s working papers 以前年度工作底稿 M0\[hps~X  
  30.minutes of meeting 会议纪要 P?-44m#  
  31.business risks 经营风险 e 2&i  
  32.appropriateness 适当性 )O'<jwp$  
  33.accounting estimate 会计估计 |#,W3Ik(l  
  34.management representations 管理层声明 B(NL3WJ  
  35.going concern assumption 持续经营假设 rx) Q]  
  36.audit plan 审计计划 OF}_RGKg3  
  37.significant audit areas 重点审计领域 dXN&<Q,  
  38.error 错误 p#NZ\qJ  
  39.fraud舞弊 cSWVHr  
  40.modified or additional procedures 修改或追加审计程序 l$ @lk?dc  
  41.misappropriation of assets 侵占资产 5Wjp_^!e  
  42.transactions without substance 虚假交易 ,o6:  V]a  
  43.unusual pressures 异常压力 l0o_C#"<S  
  44.the suspected noncompliance 涉嫌存在违法行为 k}7)pJNj  
  45.materialiy 重要性 mjc:0hH  
  46.exceed the materiality level 超过重要性水平 S'fq/`2g6  
  47.approach the materiality level 接近重要性水平 :36^^Wm  
  48.an acceptably low level 可接受水平 @K> Pw arl  
  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 "6h.6_bTw  
  50.misstatements or omissions 错报或漏报 jt*@,+e|  
  51.aggregate 总计 |EA1+I.&x  
  52.subsequent events 期后事项 x=+H@YO\  
  53.adjust the financial statements 调整财务报表 SpQ6A]M gm  
  54.perform additional audit procedures 实施追加的审计程序 &WS%sE{p_  
  55.audit risk 审计风险 9&jNdB  
  56.detection risk 检查风险 TR7TF]itb  
  57.inappropriate audit opinion 不适当的审计意见 VUhu"h@w%  
  58.material misstatement 重大的错报 l^Z~^.{y  
  59.tolerable misstatement 可容忍错报 M6n.uho/  
  60.the acceptable level of detection risk 可接受的检查风险 6f1Y:qK'@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .v!e=i}.  
  62.simall business 小规模企业 `_kRvpi  
  63.accounting system 会计系统 }7^*%$  
  64.test of control 控制测试 D7wWk ,B  
  65.walk-through test 穿行测试 QJ'C?hn  
  66.communication 沟通 xJlq2cK  
  67.flow chart 流程图 $80/ub:R  
  68.reperformance of internal control 重新执行 Ml ^Tb#  
  69.audit evidence 审计证据 J]e&z5c  
  70.substantive procedures 实质性程序 }R(_^@ ]  
  71.assertions 认定 7?@v}%w  
  72.esistence 存在 j'cS_R  
  73.occurrence 发生 -JkO[ IF  
  74.completeness 完整性 21Opx~T3  
  75.rights and obligations 权利和义务 6UTdy1Qq>  
  76.valuation and allocation 计价和分摊 ~KvCb3~X  
  77.cutoff 截止 =0|evC  
  78.accuracy 准确性 G3n7x?4m  
  79.classification 分类 >^}z  
  80.inspection 检查 dDn:^)  
  81.supervision of counting 监盘 |M&/( 0  
  82.observation 观察 2q bpjm  
  83.confirmation 函证 $Vh82Id^  
  84.computation 计算 C7:Ry)8'I  
  85.analytical procedures 分析程序 j/\XeG>  
  86.vouch 核对 $cedO']  
  87.trace 追查 eA_4,"{  
  88.audit sampling 审计抽样 9 R1]2U$|  
  89.error 误差 9IMcp~zX  
  90.expected error 预期误差 Qw+">  
  91.population 总体 ;DpK* A  
  92.sampling risk 抽样风险 ml2HA4X&$Y  
  93.non- sampling risk 非抽样风险 8 B5%IgA  
  94.sampling unit 抽样单位 7y3; F7V  
  95.statistical sampling 统计抽样 agzG  
  96.tolerable error 可容忍误差 Bc@e;k@i  
  97.the risk of under reliance 信赖不足风险 A |B](MW%O  
  98.the risk of over reliance 信赖过度风险 3lqhjA  
  99.the risk of incorrect rejection 误拒风险 ?u|g2!{_  
  100. the risk of incorrect acceptance 误受风险 "-oC,;yq  
  101.working trial balance 试算平衡表  8j k*N  
  102.index and cross-referencing 索引和交叉索引 bC|~N0b  
  103.cash receipt 现金收入 -1:asM7  
  104.cash disbursement 现金支出 # ,Y}  
  105.bank statement 银行对账单 pY@+.V`a  
  106.bank reconciliation 银行存款余额调节表 2I  
  107.balance sheet date 资产负债表日 9"e!0Q40  
  108.net realizable value 可变现净值 `y(3:##p  
  109.storeroom 仓库 &}ow-u9c3  
  110.sale invoice 销售发票 bYfcn]N  
  111.price list 价目表 p%_TbH3j`  
  112.positive confirmation request 积极式询证函 jn'8F$GU  
  113.negative confirmation request 消极式询证函 QK\z-'&n  
  114.purchase requisition 请购单 j(rFORT  
  115.receiving report 验收报告 -JK+{<  
  116.gross margin 毛利 j!l(ReGb  
  117.manufacturing overhead 制造费用 w~`P\i@  
  118.material requisition 领料单 s] qfLC  
  119.inventory-taking 存货盘点 (~~=<0S  
  120.bond certificate 债券 N'StT$(  
  121.stock certificate 股票 -Y6JU  
  122.audit report 审计报告 ME.LS2'n  
  123.entity 被审计单位 \[BnAgsF  
  124.addressee of the audit report 审计报告的收件人 8I'?9rt2M  
  125.unqualified opinion 无保留意见 P-C_sj A7  
  126.qualified opinion 保留意见 Z,z^[Jz  
  127.disclaimer of opinion 无法表示意见 [,c>-jA5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   bF.Aj8ZQ  
  A (2)absorbed overhead 已吸收制造费用 1/ HofiIa  
  A (3)absorption costing 吸收成本计算 Z-p_hNb  
  A (4)account 账户,报表   RK,~mXA  
  A (5)accounting postulate 会计假设   ?s//a_nL*  
  A (6)accounting series release 会计公告文件   "](~VF[J8  
  A (7)accounting valuation 会计计价   .*Z]0~ &|  
  A (8)account sale 承销清单 _> *"6  
  A (9)accountability concept 经营责任概念   A U](pXK;  
  A (10)accountancy 会计职业   #S"=)BZ8L  
  A (11)accountant 会计师   cG<?AR?wDT  
  A (12)accounting 会计   1DX=\BWp  
  A (13)agency cost 代理成本   JkKI/ 5h  
  A (14)accounting bases 会计基础   5)vXmAD/0  
  A (15)accounting manual 会计手册   5 Z@Q ^  
  A (16)accounting period 会计期间   tP\Utl-0  
  A (17)accounting policies 会计方针   8WvT0q>]  
  A (18)accounting rate of return 会计报酬率   8ViDh  
  A (19)accounting reference date 会计参照日   /N $T[  
  A (20)accounting reference period 会计参照期间   p(Sfw>t(  
  A (21)accrual concept 应计概念   NH{0KZ R  
  A (22)accrual expenses 应计费用   cj[y]2{1h  
  A (23)acid test ration 速动比率(酸性测试比率)   >7n(* M  
  A (24)acquisition 购置   g {00i  
  A (25)acquisition accounting 收购会计   ` p)#!  
  A (26)activity based accounting 作业基础成本计算   @'S-nn,sO  
  A (27)adjusting events 调整事项   d-Sm<XHu.  
  A (28)administrative expenses 行政管理费   .e6:/x~p*  
  A (29)advice note 发货通知   ]!/1qF  
  A (30)amortization 摊销   # RtrHm  
  A (31)analytical review 分析性检查   $ZA71TzMV  
  A (32)annual equivalent cost 年度等量成本法   @~"0|,6VC  
  A (33)annual report and accounts 年度报告和报表   <_D+'[  
  A (34)appraisal cost 检验成本   1&dWt_\  
  A (35)appropriation account 盈余分配账户   [P^ .=F  
  A (36)articles of association 公司章程细则    8NLk`/  
  A (37)assets 资产   O@l`D`  
  A (38)assets cover 资产保障   BM3n Z<%3  
  A (39)asset value per share 每股资产价值   sV-9 xh)i  
  A (40)associated company 联营公司   E ]68IuP@'  
  A (41)attainable standard 可达标准   :5ji.g* 0  
N(D_*% 96  
 A (42)attributable profit 可归属利润   |[*b[O 1W  
  A (43)audit 审计   s)}C&T$Y.  
  A (44)audit report 审计报告   8 }-"&-X  
  A (45)auditing standards 审计准则   K\uR=L7  
  A (46)authorized share capital 额定股本    wqw$6"~  
  A (47)available hours 可用小时   -Z  @cj  
  A (48)avoidable costs 可避免成本 YYhRdU/g  
  B (49)back-to-back loan 易币贷款   .6r&<*  
  B (50)backflush accounting 倒退成本计算   U5" C"+ 3  
  B (51)bad debts 坏帐   I(C_}I>Wb  
  B (52)bad debts ratio 坏帐比率   *dGW=aM#C  
  B (53)bank charges 银行手续费   f@Db._ E  
  B (54)bank overdraft 银行透支   !?]NMf_  
  B (55)bank reconciliation 银行存款调节表   +YP,LDJ!v  
  B (56)bank statement 银行对账单   }v`5  
  B (57)bankruptcy 破产    MgA6/k  
  B (58)basis of apportionment 分摊基础   <CeDIX t  
  B (59)batch 批量   4/$]wK`  
  B (60)batch costing 分批成本计算   QH+Oi&xH  
  B (61)beta factor B(市场)风险因素   9Czc$fSSt  
  B (62)bill 账单   "S1+mSW>  
  B (63)bill of exchange 汇票   @;pTQ 5 I  
  B (64)bill of landing 提单   g,\<fY+ 4  
  B (65)bill of materials 用料预计单   ?L'ijzP  
  B (66)bill payable 应付票据   H Jwj,SL  
  B (67)bill receivable 应收票据   R`Q9|yF\  
  B (68)bin card 存货记录卡   ! }U&%2<69  
  B (69)bonus 红利   ]  OR ]  
  B (70)book-keeping 薄记   EyozhIV  
  B (71)Boston classification 波士顿分类   {eS!cZJ  
  B (72)breakeven chart 保本图   Bisht%]^  
  B (73)breakeven point 保本点   w J; y4  
  B (74)breaking-down time 复位时间   s<n5^Vxy  
  B (75)budget 预算   :h"Y>1P  
  B (76)budget center 预算中心   L[D}pL=  
  B (77)budget cost allowance 预算成本折让   /,wG$b+  
  B (78)budget manual 预算手册   6:@tHUm  
  B (79)budget period 预算期间   j`(o \Fd )  
  B (80)budgetary control 预算控制   *Z Aue .  
  B (81)budgeted capacity 预算生产能力   D.X%wJ8  
  B (82)burden 制造费用   Jgb{Tl:r  
  B (83)business center 经营中心   {l! [{  
  B (84)business entity 营业个体   0Bb amU  
  B (85)business unit 经营单位   7h,SX]4Q  
 B (86)buy-out management 管理性购买产权   a>6!?:Rj  
  B (87)by-product 副产品 m;k' j@:  
  C (88)called-up share capital 催缴股本   |K7JU^"OQ  
  C (89)capacity 生产能力   YaDr6)  
  C (90)capacity ratios 生产能力比率   d-lC|5U%  
  C (91)capital 资本   LC2t,!RRl&  
  C (92)capital assets pricing model资本资产计价模式   L=?Yc*vg  
  C (93)capital commitment 承诺资本   Vf,t=$.[Q  
  C (94)capital employed 已运用的资本   qa2QS._m  
  C (95)capital expenditure 资本支出   *o`bBdZ  
  C (96)capital expenditureauthorization 资本支出核准   [.;VCk)0x  
  C (97)capital expenditure control 资本支出控制   x%5n &B  
  C (98)capital expenditure proposal资本支出申请   &K/5AH"q  
  C (99)capital funding planning 资本基金筹集计划   nz~3o  
  C (100)capital gain 资本收益   ',v -&1R  
  C (101)capital investment appraisal资本投资评估    5'Y @c  
  C (102)capital maintenance 资本保全   BNnGtVAbZ  
  C (103)capital resource planning 资本资源计划   $s5LzJn  
  C (104)capital surplus 资本盈余   YOy/'Le^:  
  C (105)capital turnover 资本周转率   skf7Si0z  
  C (106)card 记录卡   gM '_1zs U  
  C (107)cash 现金   b~z1%?  
  C (108)cash account 现金账户   n'K,*  
  C (109)cash book 现金账薄   8 W79  
  C (110)cash cow 金牛产品   "o+< \B~  
  C (111)cash flow 现金流量   A7C+-N  
  C (112)cash discounted 现金贴现   XnV*MWv  
  C (113)cash flow budget 现金流量预算   K]1A,Q  
  C (114)cash flow statement 现金流量表   =bi:<%"  
  C (115)cash ledger 现金分类账   $~75/  
  C (116)cash limit 现金限额   nZ0- Kb  
  C (117)CCA 现时成本会计   i]JD::P_H  
  C (118)center 中心   Vr+X!DeY  
  C (119)changeover time 变更时间   S=*rWh8)%<  
  C (120)chartered entity 特许经济个体   nn5tOV}QE  
  C (121)cheque 支票   D37N*9}  
  C (122)cheque register 支票登记薄   bx#GOK-  
  C (123)coin analysis 零钱分类   kl,I.2-  
  C (124)classification 分类   ]6bh#N;.  
  C (125)clock card 工时卡   !?,7Cu.5#6  
  C (126)code 代码   w^6rgCl  
  C (127)commitment accounting 承诺确认会计   HZX(kYV  
  C (128)common cost 共同成本   Z%E;*R2+:>  
  C (129)company limited byguarantee 有限担保责任公司   _0 Qp[l-  
C (130)company limited shares 股份有限公司   R?V s8?  
  C (131)competitive position 竞争能力状况   MqDz cB]  
  C (132)concept 概念   <b.?G  
  C (133)conglomerate 跨行业企业   1RgtZp%  
  C (134)consistency concept 一致性概念   ["TUSf]  
  C (135)consolidated accounts 合并报表   *](maF~%C  
  C (136)consolidation accounting 合并会计   {OtD+%  
  C (137)consortium 财团   >4 4A  
  C (138)contingency plan 应急计划   [H<![Z1*r  
  C (139)contingent liabilities 或有负债   >slD.rb]  
  C (140)continuous operation 连续生产   P MV;A{T  
  C (141)contra 抵消   j")#"& m  
  C (142)contract cost 合同成本   @~,&E*X! .  
  C (143)contract costing 合同成本计算   {]BPSj{B  
  C (144)contribution 贡献毛益   VRV*\*~$  
  C (145)contribution centre 贡献中心   n;+CV~  
  C (146)contribution chart 贡献图   j} t"M|`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -FftEeo7  
  C (148)contribution to salesration 贡献毛益对销售比率   pBl'SQccp  
  C (149)control 控制    ieo Naq  
  C (150)control account 控制帐户   ur7sf$  
  C (151)control limits 控制限度   HqC 1Dkw  
  C (152)controllability concept 可控制概念   5#|D1A  
  C (153)controllable cost 可控制成本   s&&8~ )H  
  C (154)conversion cost 加工成本   Gmi ^2?Z(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .,[ NJ:l  
  C (156)corporate appraisal 公司评估   <q\OREMsq  
  C (157)corporate planning 公司计划   Bu7Ztt*  
  C (158)corporate social reporting 公司社会报告   Kcf1$`F24  
  C (159)corporation 股份公司   Qf|x]x*5  
  C (160)cost 成本   WRrCrXP  
  C (161)cost account 成本帐户   %EV\nwn6  
  C (162)cost accounting 成本会计   $ 1lI6 = ,  
  C (163)cost accounting manual 成本手册   M~/7thP{  
  C (164)cost accounts calendar 成本报表的日历时间   b* (~8JxZ  
  C (165)cost adjustment 成本调整   wzX(]BG  
  C (166)cost allocation 成本分配    ja!K2^  
  C (167)cost apportionment 成本分摊   $ .HZz  
  C (168)cost attribution 成本归属    rG[iEY  
  C (169)cost audit 成本审计   X% JQ_Z  
  C (170)cost behaviour 成本性态   ]+4QsoFNt  
  C (171)cost benefit analysis 成本效益分析   ]6s7?07m4  
  C (172)cost center 成本中心   @>:V?  
  C (173)cost driver 成本动因
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