论坛风格切换切换到宽版
  • 2349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
1j`-lD  
O={4 >>F  
注会《审计》英语常用词汇 |h\e(_G \  
+?w 7Nm`  
j\B]>PP5  
  1.audit   审计 zcF~6-aQ  
  2.attestation   鉴证 o8-BTq8  
  3.credibility   可信赖程度 r/$+'~apTk  
  4.audit of financial statements 财务报表审计 9TIyY`2!  
  5.agreed-upon procedures 执行商定程序 h3Nwxj~E  
  6.high levels of assurance 高水平保证 '_lyoVP  
  7.compilation 编制 {0nZ;1,m  
  8.reliability 可靠性 ug'I:#@2  
  9.relevance 相关性 <Bn^+u\  
  10.professional skepticism 职业谨慎 "o 2p|2c  
  11.objectivity 客观性 +iz5 %Qe<f  
  12. professional competence 专业胜任能力 gPSUxE `O.  
  13.Senior/CPA-in-charge 项目经理 ?l! L )!2  
  14.audit engagement letter 业务约定书 OL4I}^*,  
  15.recurring audit 连续审计 I?YTX  
  16.the client 委托人 W=c7>s0>  
  17.change CPA 更换注册会计 4v_?i @,L  
  18.the existing CPA 现任注册会计师 /;-KWu+5=  
  19.the successor CPA 后任注册会计师 <H<5E'm  
  20.the preceding CPA前任注册会计师 (%}T\~`1z#  
  21.issue the audit report 出具审计报告 orVsMT[A  
  22.expert 专家 L$=@j_V2  
  23.the board of directors 董事会 'b:e`2fl  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r(y1^S9!8  
  25.assess material misstatement risks评估重大错报风险 LZch7Xe3  
  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 M$DJ$G|Z  
  27.a general knowledge of —— 初步了解―――的情况 VUC  
  28.a more knowledge of—— 进一步了解的情况 9I0/KuZd O  
  29.the prior year‘s working papers 以前年度工作底稿 3 $ cDC8  
  30.minutes of meeting 会议纪要 r(h&=&T6  
  31.business risks 经营风险 k_/hgO  
  32.appropriateness 适当性  7?-eR-  
  33.accounting estimate 会计估计 8Y*SZTzV  
  34.management representations 管理层声明 a% |[m,FvP  
  35.going concern assumption 持续经营假设 A%> Ir`I  
  36.audit plan 审计计划 EAn}8#r'(8  
  37.significant audit areas 重点审计领域 5!$m3j_,]?  
  38.error 错误 gP"p7\ (  
  39.fraud舞弊 %^n9Z /I  
  40.modified or additional procedures 修改或追加审计程序 \kqa4{7U(  
  41.misappropriation of assets 侵占资产 jIv%?8+%  
  42.transactions without substance 虚假交易 cTu7U=%  
  43.unusual pressures 异常压力 P*oKcq1R  
  44.the suspected noncompliance 涉嫌存在违法行为 5JW+&XA  
  45.materialiy 重要性 Qj5~ lX`W  
  46.exceed the materiality level 超过重要性水平 eZ5UR014  
  47.approach the materiality level 接近重要性水平 ZHUA M59bx  
  48.an acceptably low level 可接受水平 gvvl3`S{  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 lwYk`'  
  50.misstatements or omissions 错报或漏报 Q}FDu,  
  51.aggregate 总计 g <^Y^~+E  
  52.subsequent events 期后事项 }^Be^a<ub  
  53.adjust the financial statements 调整财务报表 >8Wvz.Nq/  
  54.perform additional audit procedures 实施追加的审计程序 b/Y9fQ n  
  55.audit risk 审计风险 2ME"=! &5  
  56.detection risk 检查风险 CXks~b3S D  
  57.inappropriate audit opinion 不适当的审计意见 ez=$]cln  
  58.material misstatement 重大的错报 xy>wA  
  59.tolerable misstatement 可容忍错报 x- kCNy  
  60.the acceptable level of detection risk 可接受的检查风险 n"vl%!B  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Tl5K'3  
  62.simall business 小规模企业 rGuhYYvK  
  63.accounting system 会计系统 5QB] 2c^  
  64.test of control 控制测试 .NcoST9a  
  65.walk-through test 穿行测试 tt%Zwf  
  66.communication 沟通 9;2PoW8  
  67.flow chart 流程图 s^ rO I~  
  68.reperformance of internal control 重新执行 E pj  
  69.audit evidence 审计证据 @%&;V(  
  70.substantive procedures 实质性程序 gS4zX>rqe  
  71.assertions 认定 4*MjDb  
  72.esistence 存在 D5fJuT-bp  
  73.occurrence 发生 o6sL~ *hQ  
  74.completeness 完整性 P7QOlTQI  
  75.rights and obligations 权利和义务 >JwdV y^  
  76.valuation and allocation 计价和分摊 v1<gNb)`  
  77.cutoff 截止 }qmBn`3R  
  78.accuracy 准确性 ~R/w~Kc!/A  
  79.classification 分类 {9U<!  
  80.inspection 检查 :zfnp,Gv  
  81.supervision of counting 监盘 Z l.}=  
  82.observation 观察 qJ|ByZ.N+  
  83.confirmation 函证 5x?eu n  
  84.computation 计算 L,!?'.*/]  
  85.analytical procedures 分析程序 *%1:="W*|  
  86.vouch 核对 Ol H{!  
  87.trace 追查 .z&V!2zp  
  88.audit sampling 审计抽样 _'<V<OjVM!  
  89.error 误差 TEz)d=  
  90.expected error 预期误差 0i\ol9,bf  
  91.population 总体 5r"BavA  
  92.sampling risk 抽样风险 %y.9S=,v,  
  93.non- sampling risk 非抽样风险 SjD,  
  94.sampling unit 抽样单位 XRXKO>4q  
  95.statistical sampling 统计抽样 P`6 T;|VDk  
  96.tolerable error 可容忍误差 QwXM<qG*  
  97.the risk of under reliance 信赖不足风险 !P/ ]o  
  98.the risk of over reliance 信赖过度风险 X<@ytHBv  
  99.the risk of incorrect rejection 误拒风险 u/!U/|  
  100. the risk of incorrect acceptance 误受风险 rubqk4  
  101.working trial balance 试算平衡表 u^a\02aV[  
  102.index and cross-referencing 索引和交叉索引 ~J?O~p`&  
  103.cash receipt 现金收入 zOYkkQE3mJ  
  104.cash disbursement 现金支出 F48:mfj1r  
  105.bank statement 银行对账单 UXD?gK1  
  106.bank reconciliation 银行存款余额调节表 |57KTiiNLI  
  107.balance sheet date 资产负债表日 9\3%5B7  
  108.net realizable value 可变现净值 Ug^C}".&  
  109.storeroom 仓库 Hb 'fEo r  
  110.sale invoice 销售发票 H^xrFXg~z  
  111.price list 价目表 heoOOP(#  
  112.positive confirmation request 积极式询证函 }`6-^lj  
  113.negative confirmation request 消极式询证函 b0X*+q   
  114.purchase requisition 请购单 ^|xj.  
  115.receiving report 验收报告 +A8S 6bA[=  
  116.gross margin 毛利 T[a1S?_*T  
  117.manufacturing overhead 制造费用 A> +5~u  
  118.material requisition 领料单 L`FsK64@  
  119.inventory-taking 存货盘点 U y^Hh4|  
  120.bond certificate 债券 ,]Yjo>`tW  
  121.stock certificate 股票 WIOV  
  122.audit report 审计报告 u~<>jAy  
  123.entity 被审计单位 OdgfvHDgW  
  124.addressee of the audit report 审计报告的收件人 *7oPM5J|v  
  125.unqualified opinion 无保留意见 yGgHd=?  
  126.qualified opinion 保留意见 n4YEu\*  
  127.disclaimer of opinion 无法表示意见 \sHM[n F0  
  128.adverse opinion 否定意见
$>'}6?C.  
%r6LU<;1@  
A (1)ABC 作业基础成本计算   :eS7"EG{3  
  A (2)absorbed overhead 已吸收制造费用 O8SX#,3^}  
  A (3)absorption costing 吸收成本计算 GW'=/ z7  
  A (4)account 账户,报表   iJ42` 51  
  A (5)accounting postulate 会计假设   xp/u, q  
  A (6)accounting series release 会计公告文件   h 7kyz  
  A (7)accounting valuation 会计计价   <<(~'$~,L  
  A (8)account sale 承销清单 n$y1kD  
  A (9)accountability concept 经营责任概念   L"zOa90ig  
  A (10)accountancy 会计职业   ;Iw'TF   
  A (11)accountant 会计师   |F<U;xV$p  
  A (12)accounting 会计   cgYMo{R3  
  A (13)agency cost 代理成本   0VoC|,$U  
  A (14)accounting bases 会计基础   j='Ne5X1  
  A (15)accounting manual 会计手册   \_@u"+,$W  
  A (16)accounting period 会计期间   5 W(iU  
  A (17)accounting policies 会计方针   DBCL+QHA  
  A (18)accounting rate of return 会计报酬率   #Vul#JHW  
  A (19)accounting reference date 会计参照日   :L:;~tK  
  A (20)accounting reference period 会计参照期间   _<;#=l  
  A (21)accrual concept 应计概念   ~SM2W%  
  A (22)accrual expenses 应计费用   ( 4ow0}1  
  A (23)acid test ration 速动比率(酸性测试比率)   a9QaFs"  
  A (24)acquisition 购置   <n }=zu  
  A (25)acquisition accounting 收购会计   n$`Nx\v  
  A (26)activity based accounting 作业基础成本计算   HLYM(Pz  
  A (27)adjusting events 调整事项   \Zoo9Wy  
  A (28)administrative expenses 行政管理费   U@& <5'  
  A (29)advice note 发货通知   ZI}m~7  
  A (30)amortization 摊销   2:pq|eiF  
  A (31)analytical review 分析性检查   b@1QE  
  A (32)annual equivalent cost 年度等量成本法   !}1n?~]`  
  A (33)annual report and accounts 年度报告和报表   wk9tJ#}  
  A (34)appraisal cost 检验成本   2d.I3z:[  
  A (35)appropriation account 盈余分配账户   = 1}-]ctVn  
  A (36)articles of association 公司章程细则   3J'a  
  A (37)assets 资产   Tj:+:B(HB  
  A (38)assets cover 资产保障   q<hN\kBs  
  A (39)asset value per share 每股资产价值    k[vn:  
  A (40)associated company 联营公司    }O1F.5I1  
  A (41)attainable standard 可达标准   VKik8)/.  
DN^ln%#  
 A (42)attributable profit 可归属利润   _ R5^4-Qe  
  A (43)audit 审计   ,\=u(Y\I[  
  A (44)audit report 审计报告   <NJ7mR}  
  A (45)auditing standards 审计准则   u'32nf?  
  A (46)authorized share capital 额定股本   ] KuK\(\  
  A (47)available hours 可用小时   i"e) LJz  
  A (48)avoidable costs 可避免成本 ZgXh[UHQy  
  B (49)back-to-back loan 易币贷款   %mcuYR'D}  
  B (50)backflush accounting 倒退成本计算   }kOhwT8sI  
  B (51)bad debts 坏帐   Fa/i./V2  
  B (52)bad debts ratio 坏帐比率   CJu;X[ 6  
  B (53)bank charges 银行手续费   x_@ev-  
  B (54)bank overdraft 银行透支   $C[YqZO  
  B (55)bank reconciliation 银行存款调节表   zJ9,iJyuD  
  B (56)bank statement 银行对账单   O'wN4qb=F  
  B (57)bankruptcy 破产   vfy- ;R(  
  B (58)basis of apportionment 分摊基础   J,~)9Kh$  
  B (59)batch 批量   2l!"OiB.P  
  B (60)batch costing 分批成本计算   17 j7j@s)  
  B (61)beta factor B(市场)风险因素   Yd<~]aXM   
  B (62)bill 账单   R]V`t^1  
  B (63)bill of exchange 汇票   7=<PVJ*/  
  B (64)bill of landing 提单   \`XJz{Lm]  
  B (65)bill of materials 用料预计单   3oKqj>  
  B (66)bill payable 应付票据   {T^'&W>8G8  
  B (67)bill receivable 应收票据   Maxnk3n  
  B (68)bin card 存货记录卡   =}q4ked /  
  B (69)bonus 红利   h:GOcLYM@X  
  B (70)book-keeping 薄记   n >eIQaV  
  B (71)Boston classification 波士顿分类   I|LS_m  
  B (72)breakeven chart 保本图   JPpYT~4  
  B (73)breakeven point 保本点   oqY?#p/  
  B (74)breaking-down time 复位时间   Wh<lmC50(  
  B (75)budget 预算   rxz3Mqg  
  B (76)budget center 预算中心   e ;pNB  
  B (77)budget cost allowance 预算成本折让   C )I"yeS.  
  B (78)budget manual 预算手册   K8+b\k4E  
  B (79)budget period 预算期间   c]"B)I1L  
  B (80)budgetary control 预算控制   -w2g a1  
  B (81)budgeted capacity 预算生产能力   Eyn3Vv?v  
  B (82)burden 制造费用   + zrwz\  
  B (83)business center 经营中心   2+P3Sii  
  B (84)business entity 营业个体   pvM8PlYo]`  
  B (85)business unit 经营单位   7L\GI`y  
 B (86)buy-out management 管理性购买产权   *.+> ur?t  
  B (87)by-product 副产品 mvL'l)  
  C (88)called-up share capital 催缴股本   Ab"uN  
  C (89)capacity 生产能力   'LOqGpmVc  
  C (90)capacity ratios 生产能力比率   PRLV1o1#  
  C (91)capital 资本   -'N#@Wdr  
  C (92)capital assets pricing model资本资产计价模式   A8RT3OiXA  
  C (93)capital commitment 承诺资本   ;`+RSr^8$  
  C (94)capital employed 已运用的资本   XH2 SEeh  
  C (95)capital expenditure 资本支出   @uE=)mP@  
  C (96)capital expenditureauthorization 资本支出核准   YH[_0!JY^  
  C (97)capital expenditure control 资本支出控制   O}`01A!u;  
  C (98)capital expenditure proposal资本支出申请   4l1=l#\S  
  C (99)capital funding planning 资本基金筹集计划   k1U~S`>$  
  C (100)capital gain 资本收益   aK>9:{]ez  
  C (101)capital investment appraisal资本投资评估   pd;-z  
  C (102)capital maintenance 资本保全   h@~X*yLKh  
  C (103)capital resource planning 资本资源计划   FezW/+D  
  C (104)capital surplus 资本盈余   G9a%N  
  C (105)capital turnover 资本周转率   M+E5PZ|_  
  C (106)card 记录卡   __fR #D  
  C (107)cash 现金   6C0_. =7#  
  C (108)cash account 现金账户   W@C56fCa  
  C (109)cash book 现金账薄   t? A4xk  
  C (110)cash cow 金牛产品   _]S6>  
  C (111)cash flow 现金流量   0oJ^a^|  
  C (112)cash discounted 现金贴现   ) e2IT*7  
  C (113)cash flow budget 现金流量预算   PJYA5"}W  
  C (114)cash flow statement 现金流量表   9H E(*S  
  C (115)cash ledger 现金分类账   1b7xw#gLx  
  C (116)cash limit 现金限额   !bcbzg2d&  
  C (117)CCA 现时成本会计   &+j^{a  
  C (118)center 中心   } E#+7a  
  C (119)changeover time 变更时间   {^kG<v.vV  
  C (120)chartered entity 特许经济个体   cGc|n3(  
  C (121)cheque 支票   lp}WBd+  
  C (122)cheque register 支票登记薄   [4hO3):F  
  C (123)coin analysis 零钱分类   $.N~AA~0  
  C (124)classification 分类   1a $V{Eag  
  C (125)clock card 工时卡   huoKr  
  C (126)code 代码   q-G|@6O  
  C (127)commitment accounting 承诺确认会计   U&n>fXTHn  
  C (128)common cost 共同成本   %7evPiNB  
  C (129)company limited byguarantee 有限担保责任公司   h*KHEg"+  
C (130)company limited shares 股份有限公司   0GYEt  
  C (131)competitive position 竞争能力状况   UBi4itGD  
  C (132)concept 概念   mVK9NK  
  C (133)conglomerate 跨行业企业   {g- DM}q  
  C (134)consistency concept 一致性概念   2E2}|: ||&  
  C (135)consolidated accounts 合并报表   bX H^Bm  
  C (136)consolidation accounting 合并会计   $uw+^(ut  
  C (137)consortium 财团   ow_y  
  C (138)contingency plan 应急计划   -p.*<y  
  C (139)contingent liabilities 或有负债   lZM3Q58?\  
  C (140)continuous operation 连续生产   ?a>7=)%AH  
  C (141)contra 抵消   v7(|K  
  C (142)contract cost 合同成本   2]3HX3  
  C (143)contract costing 合同成本计算   n+qVT4o  
  C (144)contribution 贡献毛益   S%X\ ,N  
  C (145)contribution centre 贡献中心   =_=Z;#`cXk  
  C (146)contribution chart 贡献图   06^1#M$'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bez'[Y{  
  C (148)contribution to salesration 贡献毛益对销售比率   a9Fm Y`  
  C (149)control 控制   kLVn(dC "  
  C (150)control account 控制帐户   6rQpK&Jx  
  C (151)control limits 控制限度   3rdfg  
  C (152)controllability concept 可控制概念   p$nK@t}  
  C (153)controllable cost 可控制成本   2-V)>9 8  
  C (154)conversion cost 加工成本   "Wk{4gS7l  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   cN WcNMm  
  C (156)corporate appraisal 公司评估   )6>|bmpU  
  C (157)corporate planning 公司计划   e$EF% cKH  
  C (158)corporate social reporting 公司社会报告   Wjr M d#^  
  C (159)corporation 股份公司   I\upnEKKzZ  
  C (160)cost 成本   Ww96|m  
  C (161)cost account 成本帐户   ZJ9Jf2 c  
  C (162)cost accounting 成本会计   ],F}}pv  
  C (163)cost accounting manual 成本手册   *?bk?*?s  
  C (164)cost accounts calendar 成本报表的日历时间   1_NG+H]x9  
  C (165)cost adjustment 成本调整   )J+{oB[>b  
  C (166)cost allocation 成本分配   7y)=#ZG'R  
  C (167)cost apportionment 成本分摊   7<:Wq=e!r  
  C (168)cost attribution 成本归属   c',:@2R  
  C (169)cost audit 成本审计   Y#lk!#\Y  
  C (170)cost behaviour 成本性态   {@V3?pG?p  
  C (171)cost benefit analysis 成本效益分析   g. ?*F#2  
  C (172)cost center 成本中心   KR=d"t Qw  
  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