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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 Y5i`pY/}#?  
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  1.audit   审计 g. Caapy  
  2.attestation   鉴证 x$5nLS2.  
  3.credibility   可信赖程度 <#p|z`N  
  4.audit of financial statements 财务报表审计 .FbZVYc]  
  5.agreed-upon procedures 执行商定程序 [OoH5dD  
  6.high levels of assurance 高水平保证 J]Gc  
  7.compilation 编制 +z jzO]8  
  8.reliability 可靠性 0o=6A<#x  
  9.relevance 相关性 u};]LX\E  
  10.professional skepticism 职业谨慎 Nzi/3r7m  
  11.objectivity 客观性 v_ nBh,2  
  12. professional competence 专业胜任能力 ^Q)gsJY|I  
  13.Senior/CPA-in-charge 项目经理 ;vv!qBl|@  
  14.audit engagement letter 业务约定书 X |1_0  
  15.recurring audit 连续审计 8/>wgY  
  16.the client 委托人 2 .Eu+*UC  
  17.change CPA 更换注册会计 p[@oF5M  
  18.the existing CPA 现任注册会计师 + ptF-  
  19.the successor CPA 后任注册会计师 J<($L}T*$  
  20.the preceding CPA前任注册会计师 SCh7O}  
  21.issue the audit report 出具审计报告 (:y,CsR}4  
  22.expert 专家 F'UguC">  
  23.the board of directors 董事会 D=82$$  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2 -p  
  25.assess material misstatement risks评估重大错报风险 L=$?q/=-  
  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 @RoRNat  
  27.a general knowledge of —— 初步了解―――的情况 r8 Zyld_@  
  28.a more knowledge of—— 进一步了解的情况 KXx@ {cv  
  29.the prior year‘s working papers 以前年度工作底稿 R%)2(\  
  30.minutes of meeting 会议纪要 6N %L8Q  
  31.business risks 经营风险 Xv-1PY':pA  
  32.appropriateness 适当性 Qw6KX#n  
  33.accounting estimate 会计估计 94h_t@Q/1  
  34.management representations 管理层声明 YM`:L  
  35.going concern assumption 持续经营假设 ph8Jn+|E  
  36.audit plan 审计计划 !rsa4t@ t  
  37.significant audit areas 重点审计领域 w `. T/  
  38.error 错误 u1pc5 Y{  
  39.fraud舞弊 nqurY62Ip  
  40.modified or additional procedures 修改或追加审计程序 0V>ESyae5  
  41.misappropriation of assets 侵占资产 re ]Ste  
  42.transactions without substance 虚假交易 38w.sceaT  
  43.unusual pressures 异常压力 gI^L 9jE7  
  44.the suspected noncompliance 涉嫌存在违法行为 4Wi8 $  
  45.materialiy 重要性 `bZ2x@  
  46.exceed the materiality level 超过重要性水平 Ere?d~8  
  47.approach the materiality level 接近重要性水平 S6Xb*6  
  48.an acceptably low level 可接受水平 l`v +sV^1  
  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 7z/(V\9B  
  50.misstatements or omissions 错报或漏报 q:2aPfo&  
  51.aggregate 总计 :_o] F  
  52.subsequent events 期后事项  4]DAh  
  53.adjust the financial statements 调整财务报表 DnG/ n  
  54.perform additional audit procedures 实施追加的审计程序 Nl$gU3kL  
  55.audit risk 审计风险 h V|v6 _  
  56.detection risk 检查风险 6Q.{llO  
  57.inappropriate audit opinion 不适当的审计意见 8 l'bRyuS  
  58.material misstatement 重大的错报 P0'e "\$  
  59.tolerable misstatement 可容忍错报 k9^+9P^L  
  60.the acceptable level of detection risk 可接受的检查风险 H-/; l54E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 []A"]p  
  62.simall business 小规模企业 (C-,ljY  
  63.accounting system 会计系统  Qq,i  
  64.test of control 控制测试 ), nCq^Bp  
  65.walk-through test 穿行测试 X zi'Lu `  
  66.communication 沟通 F,p`- m[q  
  67.flow chart 流程图 3d,-3U  
  68.reperformance of internal control 重新执行 Sk6b`W7$  
  69.audit evidence 审计证据 Z/89&Uy`h  
  70.substantive procedures 实质性程序 B\=SAi  
  71.assertions 认定 p3M#XC_H ]  
  72.esistence 存在 w+Z--@\  
  73.occurrence 发生 QHHW(InG<  
  74.completeness 完整性 ZQ,fm`y\  
  75.rights and obligations 权利和义务 bx hPjAL  
  76.valuation and allocation 计价和分摊 1A7%0/K-]  
  77.cutoff 截止 ZNzR `6}  
  78.accuracy 准确性 4zo4 H~@gk  
  79.classification 分类 Lv `#zgo_f  
  80.inspection 检查 j3*M!fM9  
  81.supervision of counting 监盘 'O.+6`&  
  82.observation 观察 Q!4i_)rM  
  83.confirmation 函证 Qqd6.F  
  84.computation 计算 fOa6,  
  85.analytical procedures 分析程序 D+@-XU<Lp<  
  86.vouch 核对 Ys"|</;dbj  
  87.trace 追查 B#HV20\?v  
  88.audit sampling 审计抽样 Vk MinE  
  89.error 误差 OOEV-=  
  90.expected error 预期误差 LYd}w(}  
  91.population 总体 !1ML%}vvB,  
  92.sampling risk 抽样风险 ;j>*;Q`  
  93.non- sampling risk 非抽样风险 <Vz<{W3t  
  94.sampling unit 抽样单位 ?8 SK\{9r6  
  95.statistical sampling 统计抽样 I#"t'=9H  
  96.tolerable error 可容忍误差 rPRrx-A  
  97.the risk of under reliance 信赖不足风险 $7Jfb<y  
  98.the risk of over reliance 信赖过度风险 y bo#K  
  99.the risk of incorrect rejection 误拒风险 ;EgzC^2e  
  100. the risk of incorrect acceptance 误受风险 mND XzT&  
  101.working trial balance 试算平衡表 U8CWz!;Qz  
  102.index and cross-referencing 索引和交叉索引 -Qg 2qN2{  
  103.cash receipt 现金收入 nqZA|-}  
  104.cash disbursement 现金支出 k4S} #!  
  105.bank statement 银行对账单 p]wP36<S!  
  106.bank reconciliation 银行存款余额调节表 w- UKMW9 "  
  107.balance sheet date 资产负债表日 3^!Hl8P7  
  108.net realizable value 可变现净值 54<6Dy f  
  109.storeroom 仓库 .CVUEK@Z4  
  110.sale invoice 销售发票 ykxbX  
  111.price list 价目表 6!ZVd#OM%  
  112.positive confirmation request 积极式询证函 7SBM ^r}  
  113.negative confirmation request 消极式询证函 Wm<z?.lS  
  114.purchase requisition 请购单 RS'} nY}  
  115.receiving report 验收报告 |r5e{  
  116.gross margin 毛利 Y.q>EUSH  
  117.manufacturing overhead 制造费用 A:kkCG!~Nf  
  118.material requisition 领料单 sT)6nV  
  119.inventory-taking 存货盘点 3rxo,pX94  
  120.bond certificate 债券 Ej' 7h~=v  
  121.stock certificate 股票 kt :)W])V  
  122.audit report 审计报告 ]\OWZ{T'j  
  123.entity 被审计单位 Iph3%RaE  
  124.addressee of the audit report 审计报告的收件人 yc*<:(p  
  125.unqualified opinion 无保留意见 1<`9HCm  
  126.qualified opinion 保留意见 s0r"N7~  
  127.disclaimer of opinion 无法表示意见 {]=v]O |,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :v`o6x8  
  A (2)absorbed overhead 已吸收制造费用 WNhbXyp_  
  A (3)absorption costing 吸收成本计算 fCB:733H  
  A (4)account 账户,报表   8)sg_JC  
  A (5)accounting postulate 会计假设   z+jh ;!i  
  A (6)accounting series release 会计公告文件   !L77y^oV  
  A (7)accounting valuation 会计计价   Y Zibi  
  A (8)account sale 承销清单 #Rc 5c+/(  
  A (9)accountability concept 经营责任概念   ?L=A2C\_-  
  A (10)accountancy 会计职业   CD}Ns  
  A (11)accountant 会计师   i`+B4I8[  
  A (12)accounting 会计   6_*!|g  
  A (13)agency cost 代理成本   Y&s2C%jT  
  A (14)accounting bases 会计基础   kBbl+1{H  
  A (15)accounting manual 会计手册   _ENuwBYW-  
  A (16)accounting period 会计期间   job[bhK'Jt  
  A (17)accounting policies 会计方针   :lK4 db  
  A (18)accounting rate of return 会计报酬率   " \:ced  
  A (19)accounting reference date 会计参照日   h4Ia>^@  
  A (20)accounting reference period 会计参照期间   k^^:;OR  
  A (21)accrual concept 应计概念   6yI }1g  
  A (22)accrual expenses 应计费用   X/Y#U\  
  A (23)acid test ration 速动比率(酸性测试比率)   Y;,Hzmbs6w  
  A (24)acquisition 购置   ~Eq\DK  
  A (25)acquisition accounting 收购会计   ('t kZt%8  
  A (26)activity based accounting 作业基础成本计算   "x&3Z @q7  
  A (27)adjusting events 调整事项   \X& C4#  
  A (28)administrative expenses 行政管理费   O6iCZ  
  A (29)advice note 发货通知   Noh?^@T`Ov  
  A (30)amortization 摊销   M-Y0xWs  
  A (31)analytical review 分析性检查   x5OC;OQc  
  A (32)annual equivalent cost 年度等量成本法   Q2eXK[?*  
  A (33)annual report and accounts 年度报告和报表   =OYQM<q  
  A (34)appraisal cost 检验成本   Fd7*]a  
  A (35)appropriation account 盈余分配账户   '&by3y5w-3  
  A (36)articles of association 公司章程细则   TFy7HX\Oq  
  A (37)assets 资产   !%xP}{(7  
  A (38)assets cover 资产保障   m"Qq{p|'  
  A (39)asset value per share 每股资产价值   J{Tq%\a3  
  A (40)associated company 联营公司   f7J,&<<5w  
  A (41)attainable standard 可达标准   ;xK_qBIP  
"!H@k%eAM|  
 A (42)attributable profit 可归属利润   BDe]18X  
  A (43)audit 审计   'L{p,  
  A (44)audit report 审计报告   cXN _*%  
  A (45)auditing standards 审计准则   W&(f&{A  
  A (46)authorized share capital 额定股本   . uR M{Bs  
  A (47)available hours 可用小时   K;U39ofW  
  A (48)avoidable costs 可避免成本 6z?gg3GV  
  B (49)back-to-back loan 易币贷款   ( R'+jWH  
  B (50)backflush accounting 倒退成本计算   z856 nl  
  B (51)bad debts 坏帐   =x0No*#|'  
  B (52)bad debts ratio 坏帐比率   Rg* J}  
  B (53)bank charges 银行手续费   \cQ . |S  
  B (54)bank overdraft 银行透支   DA"}A`HfI  
  B (55)bank reconciliation 银行存款调节表   7 ({=*  
  B (56)bank statement 银行对账单   ++8_fgM  
  B (57)bankruptcy 破产   F98i*K`"  
  B (58)basis of apportionment 分摊基础   Y)XvlfJ,h?  
  B (59)batch 批量   @(:v_l  
  B (60)batch costing 分批成本计算   )ofm_R'q*  
  B (61)beta factor B(市场)风险因素   ? _ <[T  
  B (62)bill 账单   }q!_!q,@  
  B (63)bill of exchange 汇票   <\@ 1Zz@ms  
  B (64)bill of landing 提单   M3pjXc<O  
  B (65)bill of materials 用料预计单   Ht[{ryTxu  
  B (66)bill payable 应付票据   Dag`>|my  
  B (67)bill receivable 应收票据   k\N4@UK  
  B (68)bin card 存货记录卡   (][LQ6Pc  
  B (69)bonus 红利   :Q@)*kQH  
  B (70)book-keeping 薄记   0oU=RbC  
  B (71)Boston classification 波士顿分类   ksW SMxm  
  B (72)breakeven chart 保本图   4 tXSYHd3  
  B (73)breakeven point 保本点   lKKERO5+  
  B (74)breaking-down time 复位时间   ]hE="z=n  
  B (75)budget 预算   1H{jy^sP7  
  B (76)budget center 预算中心   ~rv})4h  
  B (77)budget cost allowance 预算成本折让   7=P^_LcU  
  B (78)budget manual 预算手册   fS A)G$b]  
  B (79)budget period 预算期间   LJQ J\bT?  
  B (80)budgetary control 预算控制   (j&A",^^S  
  B (81)budgeted capacity 预算生产能力   V 0{tap}  
  B (82)burden 制造费用   } /e`v6  
  B (83)business center 经营中心   ]gEhE  
  B (84)business entity 营业个体   H4<Nnd\   
  B (85)business unit 经营单位   |n6Eg9  
 B (86)buy-out management 管理性购买产权   bJ3(ckhq  
  B (87)by-product 副产品 8`v$liH  
  C (88)called-up share capital 催缴股本   PRs@zkO  
  C (89)capacity 生产能力   XnUO*v^]  
  C (90)capacity ratios 生产能力比率   x<B'.3y  
  C (91)capital 资本   KhaYr)&~  
  C (92)capital assets pricing model资本资产计价模式   .q;ED`  G  
  C (93)capital commitment 承诺资本   oRq!=eUu_  
  C (94)capital employed 已运用的资本   ohQAA h  
  C (95)capital expenditure 资本支出   \u{8Bak0  
  C (96)capital expenditureauthorization 资本支出核准   ftZj}|R!  
  C (97)capital expenditure control 资本支出控制   HDIk9WC^  
  C (98)capital expenditure proposal资本支出申请   5bX6#5uP1  
  C (99)capital funding planning 资本基金筹集计划   9 E1W|KE  
  C (100)capital gain 资本收益   -_8*41  
  C (101)capital investment appraisal资本投资评估   .%xzT J=!  
  C (102)capital maintenance 资本保全   eN-au/kN  
  C (103)capital resource planning 资本资源计划   +=P@HfVfiq  
  C (104)capital surplus 资本盈余   y79qwM.  
  C (105)capital turnover 资本周转率   .~klG&>aV  
  C (106)card 记录卡   5/I_w0  
  C (107)cash 现金   ,&]MOe4@>  
  C (108)cash account 现金账户   SR7j\1a/2A  
  C (109)cash book 现金账薄   Xm_$ dZ  
  C (110)cash cow 金牛产品   v[S-Pi1  
  C (111)cash flow 现金流量   61K"(r~  
  C (112)cash discounted 现金贴现   H s?zq  
  C (113)cash flow budget 现金流量预算   G<qIY&D'  
  C (114)cash flow statement 现金流量表   rPiNv 30L  
  C (115)cash ledger 现金分类账   q<{NO/Mm  
  C (116)cash limit 现金限额   O\beKBT;  
  C (117)CCA 现时成本会计   F 3RB  
  C (118)center 中心   jqcz\n d  
  C (119)changeover time 变更时间   0SV\{]2  
  C (120)chartered entity 特许经济个体   [CN$ScK,  
  C (121)cheque 支票   n9hm790x-  
  C (122)cheque register 支票登记薄   >Da~Q WW|  
  C (123)coin analysis 零钱分类   ^toAw8A=@0  
  C (124)classification 分类   TKI$hc3|L  
  C (125)clock card 工时卡   8{I"q[GZ  
  C (126)code 代码   %XRN]tsu  
  C (127)commitment accounting 承诺确认会计   H;KDZO9W  
  C (128)common cost 共同成本   3h=8"lRc  
  C (129)company limited byguarantee 有限担保责任公司   pyB~M9Bp/  
C (130)company limited shares 股份有限公司   3 <SqoJSp  
  C (131)competitive position 竞争能力状况   H{`{)mS  
  C (132)concept 概念   RA/EpD:H  
  C (133)conglomerate 跨行业企业   y?z\L   
  C (134)consistency concept 一致性概念   _p}xZD\?,  
  C (135)consolidated accounts 合并报表   &Cro2|KZhG  
  C (136)consolidation accounting 合并会计   | {P| .  
  C (137)consortium 财团   <' m6^]:  
  C (138)contingency plan 应急计划   HFtf  
  C (139)contingent liabilities 或有负债   Of7 +/UV  
  C (140)continuous operation 连续生产   4zc<GL3[  
  C (141)contra 抵消   (GU9p>2  
  C (142)contract cost 合同成本   4tc:.  
  C (143)contract costing 合同成本计算   grcbH  
  C (144)contribution 贡献毛益   +]!lS7nsW  
  C (145)contribution centre 贡献中心   Q GPw2Q  
  C (146)contribution chart 贡献图   fEnQE EU~P  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f}fsoDoQ=  
  C (148)contribution to salesration 贡献毛益对销售比率   D-ADv3E,  
  C (149)control 控制   3C^1f rF  
  C (150)control account 控制帐户   j$@tK0P  
  C (151)control limits 控制限度   SN">gmY+  
  C (152)controllability concept 可控制概念   8b&uU [  
  C (153)controllable cost 可控制成本   l I-p_K  
  C (154)conversion cost 加工成本   xAdq+$><  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &=q! Wdw~  
  C (156)corporate appraisal 公司评估   v%91k  
  C (157)corporate planning 公司计划   Jh@_9/?  
  C (158)corporate social reporting 公司社会报告   t9 F=^)s  
  C (159)corporation 股份公司   d/U."V}  
  C (160)cost 成本   ;u-4KK  
  C (161)cost account 成本帐户   Zk`#VH  
  C (162)cost accounting 成本会计   9O98Q6-s  
  C (163)cost accounting manual 成本手册   wyY*:{lZ  
  C (164)cost accounts calendar 成本报表的日历时间   i@$*Csj\9*  
  C (165)cost adjustment 成本调整   F :T GsV#  
  C (166)cost allocation 成本分配   _j ;3-m  
  C (167)cost apportionment 成本分摊   XW~bu2%{7"  
  C (168)cost attribution 成本归属   >S#ul?  
  C (169)cost audit 成本审计   ]T<^{jG  
  C (170)cost behaviour 成本性态   ?p^2Z6J'$  
  C (171)cost benefit analysis 成本效益分析   h=+$>_&:  
  C (172)cost center 成本中心   fE;Q:# Z.  
  C (173)cost driver 成本动因
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