论坛风格切换切换到宽版
  • 2822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
O @w=   
VR'w$m p  
注会《审计》英语常用词汇 IcA]<}0!"v  
U9JqZ!  
\UXQy{Ex  
  1.audit   审计 L9x,G!  
  2.attestation   鉴证 `q F:rQ  
  3.credibility   可信赖程度 , 7}Ri  
  4.audit of financial statements 财务报表审计 8} U/fQ~  
  5.agreed-upon procedures 执行商定程序 7B'0(70  
  6.high levels of assurance 高水平保证 "$WZd  
  7.compilation 编制 7|{QAv  
  8.reliability 可靠性 _8bqk\m+  
  9.relevance 相关性 ~sM334sQ  
  10.professional skepticism 职业谨慎 R8ZW1  
  11.objectivity 客观性 &oT]ycz%  
  12. professional competence 专业胜任能力 o}[wu:>yk  
  13.Senior/CPA-in-charge 项目经理 6ds&n#n  
  14.audit engagement letter 业务约定书 ztu N0}'  
  15.recurring audit 连续审计 }+SnY8A=KZ  
  16.the client 委托人 0py0zE6,,  
  17.change CPA 更换注册会计 Cu0/TeEM  
  18.the existing CPA 现任注册会计师 9{+B l NZ  
  19.the successor CPA 后任注册会计师 -q-%)f  
  20.the preceding CPA前任注册会计师 U7{, *  
  21.issue the audit report 出具审计报告 _Wgg=A"G  
  22.expert 专家 vwP83b0ov"  
  23.the board of directors 董事会 akaQ6DIdG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U2G\GU1 X  
  25.assess material misstatement risks评估重大错报风险 hGPjH=^EM  
  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 9D&ocV3QV  
  27.a general knowledge of —— 初步了解―――的情况 |`,%%p|T%  
  28.a more knowledge of—— 进一步了解的情况 u\6:Txqq  
  29.the prior year‘s working papers 以前年度工作底稿 >ztv3^w  
  30.minutes of meeting 会议纪要 :g][99  
  31.business risks 经营风险 ^G5 _d"Gr  
  32.appropriateness 适当性 w@hm>6j  
  33.accounting estimate 会计估计  M7hff4c  
  34.management representations 管理层声明 SV-pS>#  
  35.going concern assumption 持续经营假设 XWK A0  
  36.audit plan 审计计划 KpSHf9!&[  
  37.significant audit areas 重点审计领域 L> cTI2NB.  
  38.error 错误 ' R{ [Y)  
  39.fraud舞弊 S_C+1e  
  40.modified or additional procedures 修改或追加审计程序 e5MX5 T ^  
  41.misappropriation of assets 侵占资产 mhh8<BI  
  42.transactions without substance 虚假交易 ,b2Cl[  
  43.unusual pressures 异常压力 $=t&NM  
  44.the suspected noncompliance 涉嫌存在违法行为  E{h   
  45.materialiy 重要性 BsR xD9r  
  46.exceed the materiality level 超过重要性水平 ?FD^S~bz-  
  47.approach the materiality level 接近重要性水平 o ;.j_  
  48.an acceptably low level 可接受水平 gR%fv  
  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 XD9lox  
  50.misstatements or omissions 错报或漏报 &d=j_9   
  51.aggregate 总计 1H%LUA  
  52.subsequent events 期后事项 7n {uxE#U)  
  53.adjust the financial statements 调整财务报表 $5:j" )$,  
  54.perform additional audit procedures 实施追加的审计程序 m\[r6t]V  
  55.audit risk 审计风险 ~p^6  
  56.detection risk 检查风险 =ejkE; %L  
  57.inappropriate audit opinion 不适当的审计意见 1Qv5m^>vj  
  58.material misstatement 重大的错报 sAWUtJ  
  59.tolerable misstatement 可容忍错报 UP^{'eh  
  60.the acceptable level of detection risk 可接受的检查风险 m%l\EE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !f j DO!,!  
  62.simall business 小规模企业 V{ECDg P  
  63.accounting system 会计系统 Ee d2`~  
  64.test of control 控制测试 a//<S?d$:  
  65.walk-through test 穿行测试 R Mrh@9g  
  66.communication 沟通 eA4@)6WP(  
  67.flow chart 流程图 YrFB~z.V  
  68.reperformance of internal control 重新执行 &")ON[|b  
  69.audit evidence 审计证据 #D&eov?  
  70.substantive procedures 实质性程序 +,f|Y6L<  
  71.assertions 认定 gm\P`~+o  
  72.esistence 存在 hr(E, TAe  
  73.occurrence 发生 *#w+*ywVZH  
  74.completeness 完整性 "}Vow^vb  
  75.rights and obligations 权利和义务 D!+d]A[r  
  76.valuation and allocation 计价和分摊 0DV  .1  
  77.cutoff 截止 ;i@,TU  
  78.accuracy 准确性 FTsvPLIv"  
  79.classification 分类 Wyd,7]'z)Z  
  80.inspection 检查 4DaLmQ2O  
  81.supervision of counting 监盘 C0Z mv  
  82.observation 观察 ZG"_M@S.  
  83.confirmation 函证 TDq(%IW  
  84.computation 计算 _f8Wa u# "  
  85.analytical procedures 分析程序 V*"-@  
  86.vouch 核对 Gk g)\ 3  
  87.trace 追查 U@ Y0 z.Y  
  88.audit sampling 审计抽样 {}y"JbXMj  
  89.error 误差 tI~.3+F  
  90.expected error 预期误差 $i;%n1VBg  
  91.population 总体 q ^Un,h64t  
  92.sampling risk 抽样风险 Q,S~+bD(z  
  93.non- sampling risk 非抽样风险 buu~#m 1z  
  94.sampling unit 抽样单位 xy5&}_Y  
  95.statistical sampling 统计抽样 8GgZAu'X  
  96.tolerable error 可容忍误差 KLrxlD4\  
  97.the risk of under reliance 信赖不足风险 Lk9X>`b#B  
  98.the risk of over reliance 信赖过度风险 | U )  
  99.the risk of incorrect rejection 误拒风险 w3WBgH  
  100. the risk of incorrect acceptance 误受风险 aEM2xrhy,  
  101.working trial balance 试算平衡表 -<h4I aM  
  102.index and cross-referencing 索引和交叉索引 a<*q+a(*W  
  103.cash receipt 现金收入 9 `4M o+  
  104.cash disbursement 现金支出 Zn0e#n  
  105.bank statement 银行对账单 @8{-B;   
  106.bank reconciliation 银行存款余额调节表 NitsUg@<  
  107.balance sheet date 资产负债表日 T)? : q  
  108.net realizable value 可变现净值 wc`UcGO  
  109.storeroom 仓库 +}[M&D  
  110.sale invoice 销售发票 589hfET  
  111.price list 价目表 0A9llE  
  112.positive confirmation request 积极式询证函 P|*c7+q  
  113.negative confirmation request 消极式询证函 3}~.#`QeY  
  114.purchase requisition 请购单 0N>NX?r  
  115.receiving report 验收报告 4c^WQ>[  
  116.gross margin 毛利 jrk48z  
  117.manufacturing overhead 制造费用 dxfF.\BFDn  
  118.material requisition 领料单 kCRfO}wt3  
  119.inventory-taking 存货盘点 ^,O%E;g^#  
  120.bond certificate 债券 m[n=t5~  
  121.stock certificate 股票 "sh*,K5x|  
  122.audit report 审计报告 |7ct2o~un  
  123.entity 被审计单位 a|S6r-_;s  
  124.addressee of the audit report 审计报告的收件人 pZHx  
  125.unqualified opinion 无保留意见 n.is+2t  
  126.qualified opinion 保留意见 Z$jqB~=^e  
  127.disclaimer of opinion 无法表示意见 j.or:nF  
  128.adverse opinion 否定意见
b?i5C4=K  
U1nObA  
A (1)ABC 作业基础成本计算   +)$oy]  
  A (2)absorbed overhead 已吸收制造费用 &Z'3n9zl  
  A (3)absorption costing 吸收成本计算 lgrD~Y (x  
  A (4)account 账户,报表   XNbeYj  
  A (5)accounting postulate 会计假设   eLFxGZZ  
  A (6)accounting series release 会计公告文件   ^I W5c>;|  
  A (7)accounting valuation 会计计价   Kcl~cIh77  
  A (8)account sale 承销清单 hNU$a?eVpR  
  A (9)accountability concept 经营责任概念   Ck1{\=t  
  A (10)accountancy 会计职业   gi {rqM  
  A (11)accountant 会计师   u-</G-y  
  A (12)accounting 会计   gI~B _0x  
  A (13)agency cost 代理成本   ^Mvgm3hg  
  A (14)accounting bases 会计基础   Y]!WPJ`f2  
  A (15)accounting manual 会计手册   U/ds(*g@  
  A (16)accounting period 会计期间   dbga >j  
  A (17)accounting policies 会计方针   Ob!NC&  
  A (18)accounting rate of return 会计报酬率   Z=R 6?jU*n  
  A (19)accounting reference date 会计参照日   <cm(QNdcC  
  A (20)accounting reference period 会计参照期间   J(>T&G;  
  A (21)accrual concept 应计概念   aFw \ w>*^  
  A (22)accrual expenses 应计费用   (>49SOu;$\  
  A (23)acid test ration 速动比率(酸性测试比率)   d)>b/0CZ  
  A (24)acquisition 购置   O}s Mqh  
  A (25)acquisition accounting 收购会计   Dc@OrQu  
  A (26)activity based accounting 作业基础成本计算   >:J7u*>$'  
  A (27)adjusting events 调整事项   S$N!Dj@e;  
  A (28)administrative expenses 行政管理费   !(gMr1}w  
  A (29)advice note 发货通知   '8w}m8{y  
  A (30)amortization 摊销   +h ]~m_O  
  A (31)analytical review 分析性检查   je;C}4  
  A (32)annual equivalent cost 年度等量成本法   H~$* R7~  
  A (33)annual report and accounts 年度报告和报表   1VKu3  
  A (34)appraisal cost 检验成本   d HN"pNNs  
  A (35)appropriation account 盈余分配账户   3s\}|LqX#  
  A (36)articles of association 公司章程细则    LA]UIM@  
  A (37)assets 资产   - #Bk  
  A (38)assets cover 资产保障   [_HY6gr  
  A (39)asset value per share 每股资产价值   H|)F-aL[  
  A (40)associated company 联营公司    L}=DC =E  
  A (41)attainable standard 可达标准   @#r6->%W  
N?EeT}m_  
 A (42)attributable profit 可归属利润   d%Ls'[Y^_0  
  A (43)audit 审计   vc%=V^)N7U  
  A (44)audit report 审计报告   WhT5NE9t  
  A (45)auditing standards 审计准则   U3**x5F_  
  A (46)authorized share capital 额定股本   0fJz[;dV>n  
  A (47)available hours 可用小时   0gRm LX  
  A (48)avoidable costs 可避免成本 )TfX}  
  B (49)back-to-back loan 易币贷款   b|-}?@&7&q  
  B (50)backflush accounting 倒退成本计算   KwHlpW*  
  B (51)bad debts 坏帐   tdsfCvF= a  
  B (52)bad debts ratio 坏帐比率   'pnOHT  
  B (53)bank charges 银行手续费   ;#bDz}|\AN  
  B (54)bank overdraft 银行透支   XEBeoOX/  
  B (55)bank reconciliation 银行存款调节表   ^ItL_ 4  
  B (56)bank statement 银行对账单   ~_SRcM{  
  B (57)bankruptcy 破产   8'PK}heBU  
  B (58)basis of apportionment 分摊基础   "c.@4#/_  
  B (59)batch 批量   }U'VVPh _  
  B (60)batch costing 分批成本计算   +!Q*ie+q  
  B (61)beta factor B(市场)风险因素   ,! H`@Kl  
  B (62)bill 账单   Q7#t#XM  
  B (63)bill of exchange 汇票   ~ <36vsk  
  B (64)bill of landing 提单   '=0l{hv@  
  B (65)bill of materials 用料预计单   >fi_:o  
  B (66)bill payable 应付票据   wQ^RXbJI9  
  B (67)bill receivable 应收票据   EQtYb"_  
  B (68)bin card 存货记录卡   ?bAv{1dvT=  
  B (69)bonus 红利   .?`8B9w  
  B (70)book-keeping 薄记   3#? 53s   
  B (71)Boston classification 波士顿分类   ^[&,MQU{7  
  B (72)breakeven chart 保本图   Pcjrv:0$  
  B (73)breakeven point 保本点   R`J .vMT  
  B (74)breaking-down time 复位时间   G0A\"2U  
  B (75)budget 预算   Wn{MY=5Y  
  B (76)budget center 预算中心   8<x& Xd  
  B (77)budget cost allowance 预算成本折让   i}e/!IVR3  
  B (78)budget manual 预算手册   a/</P |UG  
  B (79)budget period 预算期间   V.%LA. 8  
  B (80)budgetary control 预算控制   T/FZn{I  
  B (81)budgeted capacity 预算生产能力   VAo`R9^D#  
  B (82)burden 制造费用   |xF!3GGms  
  B (83)business center 经营中心   v@4vitbG9  
  B (84)business entity 营业个体   H$V`,=H  
  B (85)business unit 经营单位   $ V !25jQ  
 B (86)buy-out management 管理性购买产权   E{P94Phv  
  B (87)by-product 副产品 l"1*0jgBw  
  C (88)called-up share capital 催缴股本   O!t=,F1j  
  C (89)capacity 生产能力   W&k@p9  
  C (90)capacity ratios 生产能力比率   0NK|3]p  
  C (91)capital 资本   c^rWS&)P  
  C (92)capital assets pricing model资本资产计价模式   4jc?9(y%  
  C (93)capital commitment 承诺资本   FTr'I82m(  
  C (94)capital employed 已运用的资本   j#U,zsv:  
  C (95)capital expenditure 资本支出   p~NHf\  
  C (96)capital expenditureauthorization 资本支出核准   )PkW,214#  
  C (97)capital expenditure control 资本支出控制   D|amKW7  
  C (98)capital expenditure proposal资本支出申请   v>HOz\F  
  C (99)capital funding planning 资本基金筹集计划   I$R1#s  
  C (100)capital gain 资本收益   .4ZOm'ko{  
  C (101)capital investment appraisal资本投资评估   dBwoAq`'  
  C (102)capital maintenance 资本保全   uq/Fapl  
  C (103)capital resource planning 资本资源计划   Y/5(BK)  
  C (104)capital surplus 资本盈余   5$$# d_Gj  
  C (105)capital turnover 资本周转率   ?6]B6  
  C (106)card 记录卡   peHjKK  
  C (107)cash 现金   UM`{V5NG#  
  C (108)cash account 现金账户   O c.fvP^ZD  
  C (109)cash book 现金账薄   Z- t&AH  
  C (110)cash cow 金牛产品   bT6VxbNS  
  C (111)cash flow 现金流量   t(dVd%   
  C (112)cash discounted 现金贴现   f[ 2PAz  
  C (113)cash flow budget 现金流量预算   6Xz d> 5x  
  C (114)cash flow statement 现金流量表   ]28j$)6  
  C (115)cash ledger 现金分类账   #.!#"8{0_  
  C (116)cash limit 现金限额   =av0a !  
  C (117)CCA 现时成本会计   XUKlgl!+.  
  C (118)center 中心   1szObhN-l  
  C (119)changeover time 变更时间   hs5>Gx  
  C (120)chartered entity 特许经济个体   %% /8B  
  C (121)cheque 支票   TtF+~K  
  C (122)cheque register 支票登记薄   (@qPyM6~}  
  C (123)coin analysis 零钱分类   icX4n  
  C (124)classification 分类   |N^"?bSt  
  C (125)clock card 工时卡   PU[<sr#,  
  C (126)code 代码   pF7N = mO  
  C (127)commitment accounting 承诺确认会计   yj@k0TWT$  
  C (128)common cost 共同成本   //;(KmU9  
  C (129)company limited byguarantee 有限担保责任公司   {F2Rv  
C (130)company limited shares 股份有限公司   t|V<K^  
  C (131)competitive position 竞争能力状况   FZW`ADq]  
  C (132)concept 概念    '6})L  
  C (133)conglomerate 跨行业企业   V0rQtxE{F  
  C (134)consistency concept 一致性概念   I 44]W&  
  C (135)consolidated accounts 合并报表   j RcE241  
  C (136)consolidation accounting 合并会计   U[|5:qWs  
  C (137)consortium 财团   <R+?>kz6  
  C (138)contingency plan 应急计划   kz1#"8Zd!  
  C (139)contingent liabilities 或有负债   >~Xe` }'  
  C (140)continuous operation 连续生产   2Wu`Dp;&l  
  C (141)contra 抵消   iC5HrOl6U  
  C (142)contract cost 合同成本   nGe4IY\-w  
  C (143)contract costing 合同成本计算   Z'>UR.g  
  C (144)contribution 贡献毛益   +7o1&D*v  
  C (145)contribution centre 贡献中心   (9oo8&GG  
  C (146)contribution chart 贡献图   4# PxJG6m  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8nu!5 3  
  C (148)contribution to salesration 贡献毛益对销售比率   %\(-<aT  
  C (149)control 控制   .d}yQ#5z  
  C (150)control account 控制帐户   LSA6*Q51  
  C (151)control limits 控制限度   bS2g4]$'po  
  C (152)controllability concept 可控制概念   e@ D}/1~=  
  C (153)controllable cost 可控制成本   :IBP "  
  C (154)conversion cost 加工成本   rdd-W>+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w|]Tt="   
  C (156)corporate appraisal 公司评估   <8;~4"'a  
  C (157)corporate planning 公司计划   6u#eLs  
  C (158)corporate social reporting 公司社会报告   %qz-b.  
  C (159)corporation 股份公司   !L8q]]'XM  
  C (160)cost 成本   W^h,O+vk  
  C (161)cost account 成本帐户   #*/nUbsg  
  C (162)cost accounting 成本会计   Y JMs9X~3  
  C (163)cost accounting manual 成本手册   R6BbkYWrX  
  C (164)cost accounts calendar 成本报表的日历时间   BO4;S/ O  
  C (165)cost adjustment 成本调整   ]Q ] y*  
  C (166)cost allocation 成本分配   p<(a);<L  
  C (167)cost apportionment 成本分摊   Uz_p-J0  
  C (168)cost attribution 成本归属   7Y[ q) lv  
  C (169)cost audit 成本审计   =  g &  
  C (170)cost behaviour 成本性态   B)[RIs  
  C (171)cost benefit analysis 成本效益分析   1HKA`]D"p  
  C (172)cost center 成本中心   ;l _b.z0^6  
  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