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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 o?9k{  
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  1.audit   审计 nVSuvq|S  
  2.attestation   鉴证 7KB:wsz^  
  3.credibility   可信赖程度 x)^/3  
  4.audit of financial statements 财务报表审计 ~qjnV  
  5.agreed-upon procedures 执行商定程序 PkqOBU*|=  
  6.high levels of assurance 高水平保证 %T_4n^beFQ  
  7.compilation 编制  q#=}T~4j  
  8.reliability 可靠性 #iZ%CY\  
  9.relevance 相关性 c:$W5j('Z  
  10.professional skepticism 职业谨慎 ]< Ugg  
  11.objectivity 客观性 W5&;PkhQ6  
  12. professional competence 专业胜任能力 @P$_2IU"  
  13.Senior/CPA-in-charge 项目经理 xs'vd:l.Pp  
  14.audit engagement letter 业务约定书 XBTtfl &  
  15.recurring audit 连续审计 ~9tPT 0^+  
  16.the client 委托人 ulqh}Uv'  
  17.change CPA 更换注册会计 Os9;;^k  
  18.the existing CPA 现任注册会计师 >3{l"SPU  
  19.the successor CPA 后任注册会计师 T#>1$0yv  
  20.the preceding CPA前任注册会计师 !)nA4l= S#  
  21.issue the audit report 出具审计报告 PX5K-|R  
  22.expert 专家 [6$n  
  23.the board of directors 董事会 ;X9nYH  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h_SDW %($  
  25.assess material misstatement risks评估重大错报风险 L_k'r\L  
  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 2X= pu. ;F  
  27.a general knowledge of —— 初步了解―――的情况 Zn-F!Lsv  
  28.a more knowledge of—— 进一步了解的情况 |q( .j4[i  
  29.the prior year‘s working papers 以前年度工作底稿 ;:^^Qfp  
  30.minutes of meeting 会议纪要 qMHI-h_A  
  31.business risks 经营风险 IM^K]$q$47  
  32.appropriateness 适当性 vz~QR i*  
  33.accounting estimate 会计估计 _Di";fe?  
  34.management representations 管理层声明 52zD!(   
  35.going concern assumption 持续经营假设 t+2!"Jr  
  36.audit plan 审计计划 u>YC4&  
  37.significant audit areas 重点审计领域 ~boTh   
  38.error 错误 *h H\H  
  39.fraud舞弊 |z5`h  
  40.modified or additional procedures 修改或追加审计程序 +O2z&a;q  
  41.misappropriation of assets 侵占资产 ;I#f:UQ  
  42.transactions without substance 虚假交易 YhZmyYamE  
  43.unusual pressures 异常压力 IKm_YQ$XOy  
  44.the suspected noncompliance 涉嫌存在违法行为 ]P5|V4FXo  
  45.materialiy 重要性 [VsTyqV a  
  46.exceed the materiality level 超过重要性水平 j$he5^GC  
  47.approach the materiality level 接近重要性水平 1pM"j!  
  48.an acceptably low level 可接受水平 E|Q|Nx!6[  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 AWXBk+  
  50.misstatements or omissions 错报或漏报 C `>1x`n  
  51.aggregate 总计 Jxq;Uu9  
  52.subsequent events 期后事项 8ph*S&H  
  53.adjust the financial statements 调整财务报表 3fb"1z#  
  54.perform additional audit procedures 实施追加的审计程序 ]<zjD%Ez  
  55.audit risk 审计风险 U)3*7D  
  56.detection risk 检查风险 +ROwk  
  57.inappropriate audit opinion 不适当的审计意见 LzS)WjEN  
  58.material misstatement 重大的错报 2<  "-  
  59.tolerable misstatement 可容忍错报 1U/ dc.x5  
  60.the acceptable level of detection risk 可接受的检查风险 DO^K8~]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <6djdr1:b  
  62.simall business 小规模企业 k4AF .U`I  
  63.accounting system 会计系统 ;:Yz7<>Y,  
  64.test of control 控制测试 v Mi&0$  
  65.walk-through test 穿行测试 (9_O ||e e  
  66.communication 沟通 SGp}(j>  
  67.flow chart 流程图 T+0Z 2H  
  68.reperformance of internal control 重新执行 8d!t"oj68  
  69.audit evidence 审计证据 o~(/Twxam  
  70.substantive procedures 实质性程序 y\M Kd[G7  
  71.assertions 认定 P>i!f!o*I  
  72.esistence 存在 E76#xsyhF  
  73.occurrence 发生 q \`0'Z,  
  74.completeness 完整性 `F^~*FnR,B  
  75.rights and obligations 权利和义务 soTmKqj E  
  76.valuation and allocation 计价和分摊 Jw b'5[R  
  77.cutoff 截止 sgc pH  
  78.accuracy 准确性 uxjx~+qFd  
  79.classification 分类 8}^R jMgI  
  80.inspection 检查 zo^34wW^  
  81.supervision of counting 监盘 uE]kv  
  82.observation 观察 -fB;pS,  
  83.confirmation 函证 V*C%r:5 ,v  
  84.computation 计算 xe!([^l&  
  85.analytical procedures 分析程序  3 cb$g  
  86.vouch 核对 ~kJ}Z<e  
  87.trace 追查 kw gsf5[  
  88.audit sampling 审计抽样 UrP jZ:K'  
  89.error 误差 X>$s>})Y  
  90.expected error 预期误差 p:/#nmC<  
  91.population 总体 T|L_ +(M{  
  92.sampling risk 抽样风险 [ 1$p}x  
  93.non- sampling risk 非抽样风险 Si: $zGL$(  
  94.sampling unit 抽样单位 qpCNvhi  
  95.statistical sampling 统计抽样 JJ+A+sfdk  
  96.tolerable error 可容忍误差 7@6B\':  
  97.the risk of under reliance 信赖不足风险 4^jIV! V  
  98.the risk of over reliance 信赖过度风险 [ljC S  
  99.the risk of incorrect rejection 误拒风险 :|V`QM  
  100. the risk of incorrect acceptance 误受风险 H E'1Wa0r  
  101.working trial balance 试算平衡表 a#k=! W  
  102.index and cross-referencing 索引和交叉索引 qTA,rr#p0  
  103.cash receipt 现金收入 B}&9+2M  
  104.cash disbursement 现金支出 gjGKdTr'  
  105.bank statement 银行对账单 E;vF :?|  
  106.bank reconciliation 银行存款余额调节表 .Z0$KQ'iy  
  107.balance sheet date 资产负债表日 xeGl}q|  
  108.net realizable value 可变现净值 : CR1Oy9  
  109.storeroom 仓库 e-`=?tct  
  110.sale invoice 销售发票 43HZ)3!me  
  111.price list 价目表 \uUd *  
  112.positive confirmation request 积极式询证函 G)S (a4  
  113.negative confirmation request 消极式询证函 ;GjZvo  
  114.purchase requisition 请购单 jMP!/t :w  
  115.receiving report 验收报告 ,+Bp>=pvs  
  116.gross margin 毛利 Bw`7ND}&  
  117.manufacturing overhead 制造费用 '20 SoVp  
  118.material requisition 领料单 0YApaL+jt  
  119.inventory-taking 存货盘点 f0h^ULd  
  120.bond certificate 债券 !VXs yH3r5  
  121.stock certificate 股票 6iZ:0y0t+6  
  122.audit report 审计报告 3%NbT  
  123.entity 被审计单位 `-J$7)d@  
  124.addressee of the audit report 审计报告的收件人 [JzOsi~R  
  125.unqualified opinion 无保留意见 7F;dLd'  
  126.qualified opinion 保留意见 nB+UxU@  
  127.disclaimer of opinion 无法表示意见 A{QXzoWkg0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [Up0<`Q{I_  
  A (2)absorbed overhead 已吸收制造费用 $UX^$gG  
  A (3)absorption costing 吸收成本计算 1yg5d9  
  A (4)account 账户,报表   $X;wj5oj  
  A (5)accounting postulate 会计假设   2GB+st,  
  A (6)accounting series release 会计公告文件   c@ea ;Cv  
  A (7)accounting valuation 会计计价   @S>$y5if  
  A (8)account sale 承销清单 :-.K.Ch|:  
  A (9)accountability concept 经营责任概念   9_07?`Jr  
  A (10)accountancy 会计职业   s.8]qQRr  
  A (11)accountant 会计师   |rhCQ"H  
  A (12)accounting 会计   M*xt9'Yd  
  A (13)agency cost 代理成本   t]QGyW A]  
  A (14)accounting bases 会计基础   { yvKUTq`  
  A (15)accounting manual 会计手册   j&qJK,~  
  A (16)accounting period 会计期间   Vjc*D]  
  A (17)accounting policies 会计方针   D{J+}*y  
  A (18)accounting rate of return 会计报酬率   u]Eyb),Gy  
  A (19)accounting reference date 会计参照日   \`MX\OR  
  A (20)accounting reference period 会计参照期间   =D"H0w <zw  
  A (21)accrual concept 应计概念   i,h)   
  A (22)accrual expenses 应计费用   aV6l"A]  
  A (23)acid test ration 速动比率(酸性测试比率)   Z ^w5x:  
  A (24)acquisition 购置   bB#6Xx  
  A (25)acquisition accounting 收购会计   fK'qc L  
  A (26)activity based accounting 作业基础成本计算   NETji:d  
  A (27)adjusting events 调整事项   +~H mP Q  
  A (28)administrative expenses 行政管理费   #SR"Q`P  
  A (29)advice note 发货通知   x|6# /m  
  A (30)amortization 摊销   /P8`)?f~y  
  A (31)analytical review 分析性检查   "V>7u{T  
  A (32)annual equivalent cost 年度等量成本法   kV mJG#  
  A (33)annual report and accounts 年度报告和报表   ^9ZW }AAO  
  A (34)appraisal cost 检验成本   pH'1be{K  
  A (35)appropriation account 盈余分配账户   2|8&=K /  
  A (36)articles of association 公司章程细则   a33SY6.  
  A (37)assets 资产   ;44?`[oP  
  A (38)assets cover 资产保障   G|"`kAa  
  A (39)asset value per share 每股资产价值   c/g"/ICs  
  A (40)associated company 联营公司   o YZmz  
  A (41)attainable standard 可达标准   * YhX6J1  
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 A (42)attributable profit 可归属利润   >UQ`@GdafR  
  A (43)audit 审计   ~5f|L(ODX  
  A (44)audit report 审计报告   | gou#zi  
  A (45)auditing standards 审计准则   5nhc|E)C  
  A (46)authorized share capital 额定股本   }&o*ZY-1  
  A (47)available hours 可用小时   Mv O!p  
  A (48)avoidable costs 可避免成本 ,iUYsY  
  B (49)back-to-back loan 易币贷款   KT5"/fv  
  B (50)backflush accounting 倒退成本计算    9kkYD  
  B (51)bad debts 坏帐   aK ly1G  
  B (52)bad debts ratio 坏帐比率   d_5wMK6O6  
  B (53)bank charges 银行手续费   ?b&~(,A{  
  B (54)bank overdraft 银行透支   <<Fk[qMA  
  B (55)bank reconciliation 银行存款调节表   #$qhxYyd  
  B (56)bank statement 银行对账单   /^ d!$v  
  B (57)bankruptcy 破产   i n^Rf` "  
  B (58)basis of apportionment 分摊基础   Q>FuNdUk  
  B (59)batch 批量   @Lj28&4:<  
  B (60)batch costing 分批成本计算   k?Bc^7l:  
  B (61)beta factor B(市场)风险因素   m>@$T x  
  B (62)bill 账单   8")1,   
  B (63)bill of exchange 汇票   aXSTA ,%  
  B (64)bill of landing 提单   4~G++|NQ  
  B (65)bill of materials 用料预计单   )I`6XG  
  B (66)bill payable 应付票据   S"Q$ Ol"  
  B (67)bill receivable 应收票据   ^PCshb##  
  B (68)bin card 存货记录卡   ye9-%~sjX  
  B (69)bonus 红利   JQ*CF(9  
  B (70)book-keeping 薄记   9tnW:Nw~  
  B (71)Boston classification 波士顿分类   /}]Irj4m  
  B (72)breakeven chart 保本图   LZ@4,Uj  
  B (73)breakeven point 保本点   U[S#axak  
  B (74)breaking-down time 复位时间   GUe&WW:Sqk  
  B (75)budget 预算   Mb I';Mq  
  B (76)budget center 预算中心   %rz.>4i)(  
  B (77)budget cost allowance 预算成本折让   YdI|xu>0A^  
  B (78)budget manual 预算手册   k^pf)*p  
  B (79)budget period 预算期间   ypuW}H%`  
  B (80)budgetary control 预算控制   !5~{?sr>  
  B (81)budgeted capacity 预算生产能力   &k5 Z|d|  
  B (82)burden 制造费用   j}=$2|}8{  
  B (83)business center 经营中心   Q6cF <L`bW  
  B (84)business entity 营业个体   &oWdBna"_  
  B (85)business unit 经营单位   F:8cd^d~u  
 B (86)buy-out management 管理性购买产权   ~PT( /L  
  B (87)by-product 副产品 B=:7N;BT  
  C (88)called-up share capital 催缴股本   3 *o l  
  C (89)capacity 生产能力   O;qerE?i`  
  C (90)capacity ratios 生产能力比率   H1,;Xrm  
  C (91)capital 资本   :VPZGzK4  
  C (92)capital assets pricing model资本资产计价模式   H\f.a R=  
  C (93)capital commitment 承诺资本   ]F@XGJN  
  C (94)capital employed 已运用的资本   Og`6>?>97  
  C (95)capital expenditure 资本支出   #^- U|~,  
  C (96)capital expenditureauthorization 资本支出核准   io]e]m%  
  C (97)capital expenditure control 资本支出控制   /x6,"M[97  
  C (98)capital expenditure proposal资本支出申请   xj/ +Z!,9  
  C (99)capital funding planning 资本基金筹集计划   D]9I-|  
  C (100)capital gain 资本收益   k,xY\r$  
  C (101)capital investment appraisal资本投资评估   ^/wvHu[#  
  C (102)capital maintenance 资本保全   b7It8  
  C (103)capital resource planning 资本资源计划    R1YRqk  
  C (104)capital surplus 资本盈余   Q' ] _3  
  C (105)capital turnover 资本周转率   ?~e 8:/@  
  C (106)card 记录卡   hsVf/%  
  C (107)cash 现金   9S0I<<m  
  C (108)cash account 现金账户   kzhncku  
  C (109)cash book 现金账薄   -<gGNj.x-  
  C (110)cash cow 金牛产品   s%nx8"   
  C (111)cash flow 现金流量   \: H&.VQ"  
  C (112)cash discounted 现金贴现   ZJ9J*5!C  
  C (113)cash flow budget 现金流量预算   ]q0mo1-EZ!  
  C (114)cash flow statement 现金流量表   r00 fvZyK  
  C (115)cash ledger 现金分类账   yWa-iHWC  
  C (116)cash limit 现金限额   5-Vdq  
  C (117)CCA 现时成本会计   Kr!(<i  
  C (118)center 中心   swvn*xr  
  C (119)changeover time 变更时间   m4{F-++dk  
  C (120)chartered entity 特许经济个体   6mJa  
  C (121)cheque 支票   *KO4H  
  C (122)cheque register 支票登记薄   >!|Hns  
  C (123)coin analysis 零钱分类   AF4:v<EN  
  C (124)classification 分类   /s3AZ j9  
  C (125)clock card 工时卡   CPVR  
  C (126)code 代码   2T &<jt  
  C (127)commitment accounting 承诺确认会计   gG0P &9xz  
  C (128)common cost 共同成本   q/Dc*Qn m  
  C (129)company limited byguarantee 有限担保责任公司   }qlU  
C (130)company limited shares 股份有限公司   n$Z@7r  
  C (131)competitive position 竞争能力状况   AvdxDN  
  C (132)concept 概念   d]0.6T1[K  
  C (133)conglomerate 跨行业企业   (MiEXU~ v  
  C (134)consistency concept 一致性概念   #EiOC.A=  
  C (135)consolidated accounts 合并报表   <N11$t&_  
  C (136)consolidation accounting 合并会计   8B C F.y  
  C (137)consortium 财团   =(ts~^  
  C (138)contingency plan 应急计划   xQX,1NbH5  
  C (139)contingent liabilities 或有负债   .%7#o  
  C (140)continuous operation 连续生产   D.H$4[u;j  
  C (141)contra 抵消   Y,OSQBgk  
  C (142)contract cost 合同成本   `y; s1nL  
  C (143)contract costing 合同成本计算   nS0K&MH6B  
  C (144)contribution 贡献毛益   a;J{'PHu  
  C (145)contribution centre 贡献中心   EOu\7;kE9  
  C (146)contribution chart 贡献图   je1f\N45  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o0b}:`  
  C (148)contribution to salesration 贡献毛益对销售比率   >cEc##:5  
  C (149)control 控制   RwMK%^b  
  C (150)control account 控制帐户   AAjsb<P  
  C (151)control limits 控制限度   3!M;Z7qF]  
  C (152)controllability concept 可控制概念   zXQ o pQ1  
  C (153)controllable cost 可控制成本   FN5*pVD;<  
  C (154)conversion cost 加工成本   YB/A0J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GUJ[2/V~A  
  C (156)corporate appraisal 公司评估   S?Q4u!FC  
  C (157)corporate planning 公司计划   1\:puC\)  
  C (158)corporate social reporting 公司社会报告   gNJ,Bj Pd  
  C (159)corporation 股份公司   2mAXBqdm  
  C (160)cost 成本   5;5;bBo~  
  C (161)cost account 成本帐户   } )O ^xF ~  
  C (162)cost accounting 成本会计   f>i6f@  
  C (163)cost accounting manual 成本手册   /Fej)WQp  
  C (164)cost accounts calendar 成本报表的日历时间   O7|0t\)  
  C (165)cost adjustment 成本调整   4Y5Q>2D}  
  C (166)cost allocation 成本分配   l$D]*_ jc,  
  C (167)cost apportionment 成本分摊   .8hB <G  
  C (168)cost attribution 成本归属   "/Fp_g6#:  
  C (169)cost audit 成本审计   y*A#}b*0  
  C (170)cost behaviour 成本性态   #95.KkF  
  C (171)cost benefit analysis 成本效益分析   E\Hhi.-  
  C (172)cost center 成本中心   ]Ln2|$R  
  C (173)cost driver 成本动因
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