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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 \{Je!#  
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  1.audit   审计 2#CN:b]+  
  2.attestation   鉴证 9"L!A,& '  
  3.credibility   可信赖程度 c=a;<,Rzb  
  4.audit of financial statements 财务报表审计 ^vzXT>t-M  
  5.agreed-upon procedures 执行商定程序 MCIuP`sC|  
  6.high levels of assurance 高水平保证 9Uz2j$p7  
  7.compilation 编制 6Bd:R}yZP7  
  8.reliability 可靠性 (y\.uPu!  
  9.relevance 相关性 :RYYjmG5;  
  10.professional skepticism 职业谨慎 C.H(aX)7  
  11.objectivity 客观性 )7AjRtb!/  
  12. professional competence 专业胜任能力 4(Y-TFaf  
  13.Senior/CPA-in-charge 项目经理 unnuSW#v=  
  14.audit engagement letter 业务约定书 ycEp,V;[Z  
  15.recurring audit 连续审计 !:uh? RW  
  16.the client 委托人 JE@3UXg  
  17.change CPA 更换注册会计 jxq89x  
  18.the existing CPA 现任注册会计师 5-'Z.[ImB?  
  19.the successor CPA 后任注册会计师 8{7'w|/;.{  
  20.the preceding CPA前任注册会计师 9I#a{%A:  
  21.issue the audit report 出具审计报告 \[8uE,=|  
  22.expert 专家  (tT%rj!  
  23.the board of directors 董事会 I8IH\5k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 D.a\O9q"&{  
  25.assess material misstatement risks评估重大错报风险 us<dw@P7{  
  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 46 |LIc }  
  27.a general knowledge of —— 初步了解―――的情况 X)c0 y3hk  
  28.a more knowledge of—— 进一步了解的情况 o?3C-A|  
  29.the prior year‘s working papers 以前年度工作底稿 D*_. 4I  
  30.minutes of meeting 会议纪要 Y8fel2;  
  31.business risks 经营风险 U D5hk  
  32.appropriateness 适当性 g(S4i%\  
  33.accounting estimate 会计估计 {t:*Xu  
  34.management representations 管理层声明 P8ns @VV  
  35.going concern assumption 持续经营假设 o_ixdnc  
  36.audit plan 审计计划 THy   
  37.significant audit areas 重点审计领域 h<WTN_i}  
  38.error 错误 M{Vi4ehOq  
  39.fraud舞弊 >{0,dGm  
  40.modified or additional procedures 修改或追加审计程序 wNh\pWA  
  41.misappropriation of assets 侵占资产 Gq?>Bi;`  
  42.transactions without substance 虚假交易 7L]Y.7>  
  43.unusual pressures 异常压力 8lCo\T5"  
  44.the suspected noncompliance 涉嫌存在违法行为 C6D Eq>v  
  45.materialiy 重要性 92*"3)  
  46.exceed the materiality level 超过重要性水平 k4"O} jQO  
  47.approach the materiality level 接近重要性水平 `#j; \  
  48.an acceptably low level 可接受水平 3YEw7GIO-  
  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 >bO}sx1?  
  50.misstatements or omissions 错报或漏报 COH>B1W@  
  51.aggregate 总计 xR&Le/3+  
  52.subsequent events 期后事项 sX`by\s,  
  53.adjust the financial statements 调整财务报表 CzmB76zy.  
  54.perform additional audit procedures 实施追加的审计程序 f4|ir3oy  
  55.audit risk 审计风险 1ZWr@,\L  
  56.detection risk 检查风险 S3c%</'  
  57.inappropriate audit opinion 不适当的审计意见 8Urj;KkD  
  58.material misstatement 重大的错报 quq!Jswn  
  59.tolerable misstatement 可容忍错报 NnY+=#j7 L  
  60.the acceptable level of detection risk 可接受的检查风险 \YsLVOv%:d  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .bRDz:?j  
  62.simall business 小规模企业 ;PMy9H  
  63.accounting system 会计系统 Wr4Ob*2iD  
  64.test of control 控制测试 dQNW1-s  
  65.walk-through test 穿行测试 zogl2e+  
  66.communication 沟通 ovvg"/>L  
  67.flow chart 流程图 &Z7NF|  
  68.reperformance of internal control 重新执行 >T^BD'z@'  
  69.audit evidence 审计证据 TO] cZZ<  
  70.substantive procedures 实质性程序 zZPXI&,  
  71.assertions 认定 okbW.  ~  
  72.esistence 存在 3rx 8"  
  73.occurrence 发生 a7la CHI  
  74.completeness 完整性 :8lqo%5  
  75.rights and obligations 权利和义务 e:|Bn>*  
  76.valuation and allocation 计价和分摊 N6!9QIu~i  
  77.cutoff 截止 v-B&"XGy:  
  78.accuracy 准确性 !L@a ;L  
  79.classification 分类 uCf _O~  
  80.inspection 检查 $~1~+s0$  
  81.supervision of counting 监盘 1@^*tffL:  
  82.observation 观察 T2 XLP  
  83.confirmation 函证 -8Uz8//A  
  84.computation 计算 ?!n0N\|i]  
  85.analytical procedures 分析程序 ?]58{O(?c  
  86.vouch 核对 Twk,R. O  
  87.trace 追查 7qhX `$  
  88.audit sampling 审计抽样 QG;V\2T2[  
  89.error 误差 vu_ u\2d  
  90.expected error 预期误差 5?Rzyfwk|  
  91.population 总体 5 r&n  
  92.sampling risk 抽样风险 " VSma  
  93.non- sampling risk 非抽样风险 #]s&[O43  
  94.sampling unit 抽样单位 #AH<dS  
  95.statistical sampling 统计抽样 4@Xd(F_d  
  96.tolerable error 可容忍误差 OZ Hfd7K4A  
  97.the risk of under reliance 信赖不足风险 [d6TwKv  
  98.the risk of over reliance 信赖过度风险 `4t*H>:y  
  99.the risk of incorrect rejection 误拒风险 A04E <nr  
  100. the risk of incorrect acceptance 误受风险 lXu6=r  
  101.working trial balance 试算平衡表 &MP +  
  102.index and cross-referencing 索引和交叉索引 zdN(r<m9"  
  103.cash receipt 现金收入 tP|ox]  
  104.cash disbursement 现金支出 G@1T!`  
  105.bank statement 银行对账单 91 }kBj  
  106.bank reconciliation 银行存款余额调节表 B3@\Ua)  
  107.balance sheet date 资产负债表日 h`V#)Q  
  108.net realizable value 可变现净值 j>|mpfU  
  109.storeroom 仓库 4cJka~  
  110.sale invoice 销售发票 |j!U/n.%w  
  111.price list 价目表  *#sY-Gd  
  112.positive confirmation request 积极式询证函 Q=F4ZrNqD  
  113.negative confirmation request 消极式询证函 ) t$o0!  
  114.purchase requisition 请购单 b%UbTb,  
  115.receiving report 验收报告 ?0'db  
  116.gross margin 毛利 }x?2txuu  
  117.manufacturing overhead 制造费用 .=/TT|eMS  
  118.material requisition 领料单 ^<+V[ =X  
  119.inventory-taking 存货盘点 pXoT@[}  
  120.bond certificate 债券 c7t .  
  121.stock certificate 股票 ~)]R  
  122.audit report 审计报告 GvT ~zNd  
  123.entity 被审计单位 unAu8k^  
  124.addressee of the audit report 审计报告的收件人 o@DlK`  
  125.unqualified opinion 无保留意见 y"Jma`Vjq  
  126.qualified opinion 保留意见 >vfbXnN  
  127.disclaimer of opinion 无法表示意见 `fq#W#Pu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   e c4vX  
  A (2)absorbed overhead 已吸收制造费用 ,g{Ob{qT  
  A (3)absorption costing 吸收成本计算 tZ_D.syBAc  
  A (4)account 账户,报表   ;hJz'&UWQ  
  A (5)accounting postulate 会计假设   oaM 3#QJ  
  A (6)accounting series release 会计公告文件   \EQCR[7qu7  
  A (7)accounting valuation 会计计价   Y]: Ch (Q  
  A (8)account sale 承销清单 )o_Pnq9_  
  A (9)accountability concept 经营责任概念   ;&ypvKG  
  A (10)accountancy 会计职业   Ks\\2$Cm7  
  A (11)accountant 会计师   iJ!p9E*(  
  A (12)accounting 会计   [IP XU9& Q  
  A (13)agency cost 代理成本   %%hG],w  
  A (14)accounting bases 会计基础   a0 8Wt  
  A (15)accounting manual 会计手册   4-~S"T8<u  
  A (16)accounting period 会计期间   !A&>Eeai  
  A (17)accounting policies 会计方针   9?4:},FRmE  
  A (18)accounting rate of return 会计报酬率   XywsjeI4  
  A (19)accounting reference date 会计参照日   h0;R*c  
  A (20)accounting reference period 会计参照期间   o$KW*aDp  
  A (21)accrual concept 应计概念   whh#J (  
  A (22)accrual expenses 应计费用   GfL: 0  
  A (23)acid test ration 速动比率(酸性测试比率)   L<[%tvV  
  A (24)acquisition 购置   \??20iz  
  A (25)acquisition accounting 收购会计   lka Wwjv_D  
  A (26)activity based accounting 作业基础成本计算   ,HtX D~N  
  A (27)adjusting events 调整事项   }C<$q  
  A (28)administrative expenses 行政管理费   -5d^n\CDK  
  A (29)advice note 发货通知   &^(4yw(~  
  A (30)amortization 摊销   %>!$ eCX  
  A (31)analytical review 分析性检查   4-JyK %m,0  
  A (32)annual equivalent cost 年度等量成本法   @"O|[%7e  
  A (33)annual report and accounts 年度报告和报表   K%WG[p\Eu  
  A (34)appraisal cost 检验成本   VrnZrQj<  
  A (35)appropriation account 盈余分配账户   9 y{R_  
  A (36)articles of association 公司章程细则   .1A/hAdU  
  A (37)assets 资产   V&Q_i E  
  A (38)assets cover 资产保障   2OsS+6,[x  
  A (39)asset value per share 每股资产价值   y4j\y ? T8  
  A (40)associated company 联营公司   -X_dY>>s  
  A (41)attainable standard 可达标准   <7Ry"z6g;  
7)dCdO  
 A (42)attributable profit 可归属利润   /<T3^/ '  
  A (43)audit 审计   f yhBfA:u  
  A (44)audit report 审计报告   Tga%-xr+  
  A (45)auditing standards 审计准则   {YF(6wVl  
  A (46)authorized share capital 额定股本   [K""6D  
  A (47)available hours 可用小时   K7=> o*p  
  A (48)avoidable costs 可避免成本 EClx+tz;`  
  B (49)back-to-back loan 易币贷款   FG)(,?q  
  B (50)backflush accounting 倒退成本计算   ,C}s8|@k  
  B (51)bad debts 坏帐   h8hyQd$!  
  B (52)bad debts ratio 坏帐比率   Ff&k K5} q  
  B (53)bank charges 银行手续费   *~Sv\L  
  B (54)bank overdraft 银行透支   ^50\c$  
  B (55)bank reconciliation 银行存款调节表   Mew,g:m:  
  B (56)bank statement 银行对账单   yy M`J7]J  
  B (57)bankruptcy 破产   {wvBs87  
  B (58)basis of apportionment 分摊基础   JiFB<Q\  
  B (59)batch 批量   P` AW8Y6o  
  B (60)batch costing 分批成本计算   mKuY=#RP  
  B (61)beta factor B(市场)风险因素   !4+ FN)  
  B (62)bill 账单   Hd57Iw  
  B (63)bill of exchange 汇票   ,ut7`_Fy  
  B (64)bill of landing 提单   ;.Y-e Q,  
  B (65)bill of materials 用料预计单   o^v]d7I8b  
  B (66)bill payable 应付票据   l- $5CO  
  B (67)bill receivable 应收票据   ;*njS 1@  
  B (68)bin card 存货记录卡   {h0T_8L/  
  B (69)bonus 红利   lx :.9>  
  B (70)book-keeping 薄记   _0"s6D$  
  B (71)Boston classification 波士顿分类   sQBKzvFO3  
  B (72)breakeven chart 保本图   /p$+oA+  
  B (73)breakeven point 保本点   @K\ hgaQ  
  B (74)breaking-down time 复位时间   ti!kJ"q  
  B (75)budget 预算   y 'Ah*h  
  B (76)budget center 预算中心   mjKu\7 F  
  B (77)budget cost allowance 预算成本折让   Q%x-BZb~  
  B (78)budget manual 预算手册   </!GU*  
  B (79)budget period 预算期间   .S*VYt%K7  
  B (80)budgetary control 预算控制   6G7+&g`  
  B (81)budgeted capacity 预算生产能力   |J$ Bj?  
  B (82)burden 制造费用   ~(\ .j=x  
  B (83)business center 经营中心   {Kz!)uaC  
  B (84)business entity 营业个体   /Xl(>^|&  
  B (85)business unit 经营单位   u4h.\ul8%  
 B (86)buy-out management 管理性购买产权   V I]~uTV  
  B (87)by-product 副产品 =rA]kGx  
  C (88)called-up share capital 催缴股本   Cs2kbG_  
  C (89)capacity 生产能力   1>L8EImx]V  
  C (90)capacity ratios 生产能力比率   )zkr[;j~`  
  C (91)capital 资本   TeKU/&fkc  
  C (92)capital assets pricing model资本资产计价模式   IO7cRg'-F  
  C (93)capital commitment 承诺资本   ( 'Ha$O72  
  C (94)capital employed 已运用的资本   BAojP1}+,  
  C (95)capital expenditure 资本支出   BvP++,a&Sa  
  C (96)capital expenditureauthorization 资本支出核准   T_[  
  C (97)capital expenditure control 资本支出控制   <Vl`EfA(  
  C (98)capital expenditure proposal资本支出申请   cCs@[D#O1  
  C (99)capital funding planning 资本基金筹集计划   P"+R:O\!g  
  C (100)capital gain 资本收益   o:`^1  
  C (101)capital investment appraisal资本投资评估   pgPm0+N  
  C (102)capital maintenance 资本保全   {t|Q9&  
  C (103)capital resource planning 资本资源计划   ce:wF#Qs  
  C (104)capital surplus 资本盈余   .rQcg.8/B  
  C (105)capital turnover 资本周转率   ;gLOd5*0  
  C (106)card 记录卡   .EZ8yJj1Q  
  C (107)cash 现金   +/ ?oyC+Z  
  C (108)cash account 现金账户   )JY#8,{w  
  C (109)cash book 现金账薄   V/tl-;W  
  C (110)cash cow 金牛产品   Hi^ Z`97c  
  C (111)cash flow 现金流量   08/Tk+  
  C (112)cash discounted 现金贴现   T?CQgVR  
  C (113)cash flow budget 现金流量预算   o1thGttVDg  
  C (114)cash flow statement 现金流量表   BmaY&?  
  C (115)cash ledger 现金分类账    PZj}]d `  
  C (116)cash limit 现金限额   ;H9 W:_ahE  
  C (117)CCA 现时成本会计   = u&dU'@q  
  C (118)center 中心   b^ A7R{G7  
  C (119)changeover time 变更时间   n.Y45(@E  
  C (120)chartered entity 特许经济个体   2V*;=cv~z  
  C (121)cheque 支票   5b->pc  
  C (122)cheque register 支票登记薄   J^!wk9q  
  C (123)coin analysis 零钱分类   vAjog])9s  
  C (124)classification 分类   lQxEiDIL  
  C (125)clock card 工时卡   ? M.'YB2  
  C (126)code 代码   h-fm)1S_  
  C (127)commitment accounting 承诺确认会计   {vk%&{D0)  
  C (128)common cost 共同成本   S<z8  
  C (129)company limited byguarantee 有限担保责任公司   eQ,VK`7X  
C (130)company limited shares 股份有限公司   oJ|m/i)  
  C (131)competitive position 竞争能力状况   WR_B:%W.  
  C (132)concept 概念   _&[-< cu  
  C (133)conglomerate 跨行业企业   }!"Cvu  
  C (134)consistency concept 一致性概念   Oj8D+sC{  
  C (135)consolidated accounts 合并报表   Gp=V%w\FDW  
  C (136)consolidation accounting 合并会计   8! /ue.T  
  C (137)consortium 财团   92~$Qa\S!  
  C (138)contingency plan 应急计划   GK1P7Qy?V  
  C (139)contingent liabilities 或有负债   k"E|E";B  
  C (140)continuous operation 连续生产   2InM(p7j~K  
  C (141)contra 抵消   fKO@Qx]  
  C (142)contract cost 合同成本   NTSIClm}U  
  C (143)contract costing 合同成本计算   ^CD? SP"i  
  C (144)contribution 贡献毛益   k> ~D  
  C (145)contribution centre 贡献中心   *VUJ);7k  
  C (146)contribution chart 贡献图   kx;7/fH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )1 QOA  
  C (148)contribution to salesration 贡献毛益对销售比率   PKd'lo  
  C (149)control 控制   ru|*xNXKgC  
  C (150)control account 控制帐户   VxE;tJ>1  
  C (151)control limits 控制限度   kOC0d,  
  C (152)controllability concept 可控制概念   OTNI@jQ)  
  C (153)controllable cost 可控制成本   3GrIHiC r  
  C (154)conversion cost 加工成本   At !@Rc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qpzyl~g:C  
  C (156)corporate appraisal 公司评估   f1 XM_  
  C (157)corporate planning 公司计划   w-C%,1F,/  
  C (158)corporate social reporting 公司社会报告   F I~=A/:  
  C (159)corporation 股份公司   Ucz=\dO1  
  C (160)cost 成本   T7o7t5*  
  C (161)cost account 成本帐户   1$^r@rP  
  C (162)cost accounting 成本会计   uo(LZUjPbN  
  C (163)cost accounting manual 成本手册   rC_saHo>#R  
  C (164)cost accounts calendar 成本报表的日历时间   y1[@4TY]  
  C (165)cost adjustment 成本调整   L-zU%`1{M  
  C (166)cost allocation 成本分配   ]f}(i D  
  C (167)cost apportionment 成本分摊   n/e,jw  
  C (168)cost attribution 成本归属   FF0~i +5  
  C (169)cost audit 成本审计   |:,`dQfw  
  C (170)cost behaviour 成本性态   G<]@nP{P  
  C (171)cost benefit analysis 成本效益分析   riRG9c |  
  C (172)cost center 成本中心    ?$y/b}8  
  C (173)cost driver 成本动因
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