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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 TH>?Gi) "  
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  1.audit   审计 )[^y t0%  
  2.attestation   鉴证 rg5]`-!=  
  3.credibility   可信赖程度 ^m_^  
  4.audit of financial statements 财务报表审计 'B3Wz a.  
  5.agreed-upon procedures 执行商定程序 S,9NUt  
  6.high levels of assurance 高水平保证 H^D 3NuUC  
  7.compilation 编制 -R&E,X7N  
  8.reliability 可靠性 <!~1{`n%9J  
  9.relevance 相关性 5fu+rU-#  
  10.professional skepticism 职业谨慎 l Io9,Ke  
  11.objectivity 客观性 \\S/ N A  
  12. professional competence 专业胜任能力 KQ4kZN  
  13.Senior/CPA-in-charge 项目经理 5wH54g j }  
  14.audit engagement letter 业务约定书 EmX>T>~#D  
  15.recurring audit 连续审计 dP$8JI{  
  16.the client 委托人 2.LJp}>  
  17.change CPA 更换注册会计 ]<kupaRQ  
  18.the existing CPA 现任注册会计师 R CBf;$O  
  19.the successor CPA 后任注册会计师 U~:N^Sc  
  20.the preceding CPA前任注册会计师 !%c{+]g  
  21.issue the audit report 出具审计报告 7uPZuXHxcu  
  22.expert 专家 ]C16y. ~e  
  23.the board of directors 董事会 Y=vVxVI\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ot`LZ"H:  
  25.assess material misstatement risks评估重大错报风险 )bLGEmm  
  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 xF( bS+(o  
  27.a general knowledge of —— 初步了解―――的情况 +0XL5( '2  
  28.a more knowledge of—— 进一步了解的情况 Xhcn]  
  29.the prior year‘s working papers 以前年度工作底稿 Gil Qtd3\  
  30.minutes of meeting 会议纪要 M{?zvq?d  
  31.business risks 经营风险 O^9CV*]!n  
  32.appropriateness 适当性 ~;M)qR?]W  
  33.accounting estimate 会计估计 E/mubA(&  
  34.management representations 管理层声明 `$s)X$W?  
  35.going concern assumption 持续经营假设 %G;0T;0L  
  36.audit plan 审计计划 (C daE!I4Q  
  37.significant audit areas 重点审计领域 ;V_.[aX  
  38.error 错误 \  Md 3  
  39.fraud舞弊 8Y2xW`  
  40.modified or additional procedures 修改或追加审计程序 q$r&4s)To  
  41.misappropriation of assets 侵占资产 {=3J/)='  
  42.transactions without substance 虚假交易 T@TIz z  
  43.unusual pressures 异常压力 ?y ~TCqV  
  44.the suspected noncompliance 涉嫌存在违法行为 M.>^{n$ z  
  45.materialiy 重要性 eV"!/A2:N5  
  46.exceed the materiality level 超过重要性水平 U|gpC y  
  47.approach the materiality level 接近重要性水平 M|\^UF2e  
  48.an acceptably low level 可接受水平 {5^K Xj$B  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ! z11" c  
  50.misstatements or omissions 错报或漏报 C5P$ &s\  
  51.aggregate 总计 Kv(z4z  
  52.subsequent events 期后事项 pzp,t(%j  
  53.adjust the financial statements 调整财务报表 ;{vwBDV!'  
  54.perform additional audit procedures 实施追加的审计程序 'E4AV58.  
  55.audit risk 审计风险 T~BA)![  
  56.detection risk 检查风险 Ve{n<{P  
  57.inappropriate audit opinion 不适当的审计意见 qG<7hr@x]  
  58.material misstatement 重大的错报 ,7GWB:Sk  
  59.tolerable misstatement 可容忍错报 M!1U@6n!=)  
  60.the acceptable level of detection risk 可接受的检查风险 lT2 4JhJ#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +l`65!"  
  62.simall business 小规模企业 0n Y6A~  
  63.accounting system 会计系统 kv6Cp0uFg  
  64.test of control 控制测试 bS.s?a  
  65.walk-through test 穿行测试 vCw<G6tD  
  66.communication 沟通 i AdGgK  
  67.flow chart 流程图 U-i.(UyZ  
  68.reperformance of internal control 重新执行 m9in1RI%  
  69.audit evidence 审计证据 zuSq+px L@  
  70.substantive procedures 实质性程序 C{ EAmv'  
  71.assertions 认定 ^/HW$8wEi  
  72.esistence 存在 =; 0wFwSz  
  73.occurrence 发生 {~SaRB2<'  
  74.completeness 完整性 {_?rh,9q  
  75.rights and obligations 权利和义务 bu>qsU3  
  76.valuation and allocation 计价和分摊 Ko6^iI1  
  77.cutoff 截止 r9# \13-  
  78.accuracy 准确性 H&#{l)  
  79.classification 分类 ='Q{R*u  
  80.inspection 检查 v2Bzx/F :  
  81.supervision of counting 监盘 Z$ p0&~   
  82.observation 观察 NYwR2oX  
  83.confirmation 函证 FmEc`N9\v  
  84.computation 计算 c.A Yx I"  
  85.analytical procedures 分析程序 "wAf. =F  
  86.vouch 核对 M|q~6oM  
  87.trace 追查 O*[{z )M.  
  88.audit sampling 审计抽样 @@@=}!<H=  
  89.error 误差 5G(3vR X|1  
  90.expected error 预期误差 hfqqQ!,l!  
  91.population 总体 nd ink$  
  92.sampling risk 抽样风险 ?+~cA^-3T  
  93.non- sampling risk 非抽样风险 Z:*@5  
  94.sampling unit 抽样单位 {`(>O"_[Q  
  95.statistical sampling 统计抽样 c~0{s>  
  96.tolerable error 可容忍误差 9i5tVOhE  
  97.the risk of under reliance 信赖不足风险 \\,f{?w  
  98.the risk of over reliance 信赖过度风险 .Da'pOe  
  99.the risk of incorrect rejection 误拒风险 W3r?7!~  
  100. the risk of incorrect acceptance 误受风险 o!OMm!  
  101.working trial balance 试算平衡表 )[L^Dmd,  
  102.index and cross-referencing 索引和交叉索引 K <4Kk3  
  103.cash receipt 现金收入 0V$k7H$Z  
  104.cash disbursement 现金支出 L[g0&b%%-  
  105.bank statement 银行对账单 lhH`dG D  
  106.bank reconciliation 银行存款余额调节表 Ej=3/RBsV  
  107.balance sheet date 资产负债表日 08s_v=cF  
  108.net realizable value 可变现净值 F(5hmr  
  109.storeroom 仓库 MP^ d}FL  
  110.sale invoice 销售发票  J@_ctGv  
  111.price list 价目表  x}TS  
  112.positive confirmation request 积极式询证函 b>\?yL/%+?  
  113.negative confirmation request 消极式询证函 8j5<6Cv_  
  114.purchase requisition 请购单 Os&n  
  115.receiving report 验收报告 *T`-|H*6@  
  116.gross margin 毛利 mO* ^1  
  117.manufacturing overhead 制造费用 %zBCq"y  
  118.material requisition 领料单 0nJE/JZ  
  119.inventory-taking 存货盘点 (xl\J/  
  120.bond certificate 债券 GOT1@.Y  
  121.stock certificate 股票 >&,[H: Z  
  122.audit report 审计报告 T!RT<&  
  123.entity 被审计单位 ^/U27B  
  124.addressee of the audit report 审计报告的收件人 i;z{zVR  
  125.unqualified opinion 无保留意见 `F t]MR  
  126.qualified opinion 保留意见 r%@Lej5+  
  127.disclaimer of opinion 无法表示意见 )+P]Vf\jH  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Wy .IcWK  
  A (2)absorbed overhead 已吸收制造费用 8uNULob  
  A (3)absorption costing 吸收成本计算 7O5`v(<9n>  
  A (4)account 账户,报表   O`G/=/GZ  
  A (5)accounting postulate 会计假设   KLoE&ds  
  A (6)accounting series release 会计公告文件   dS2G}L^L  
  A (7)accounting valuation 会计计价   i;/xK=L  
  A (8)account sale 承销清单 ~y HU^5D  
  A (9)accountability concept 经营责任概念   1Xu?(2;NF  
  A (10)accountancy 会计职业   q  h/F  
  A (11)accountant 会计师   oA] KE"T  
  A (12)accounting 会计   sRSz}]  
  A (13)agency cost 代理成本   cD*}..-/4  
  A (14)accounting bases 会计基础   dU)]:>Uz  
  A (15)accounting manual 会计手册   v+ 7kU=  
  A (16)accounting period 会计期间   >Fio;cn?  
  A (17)accounting policies 会计方针   pM;vH]|  
  A (18)accounting rate of return 会计报酬率   {n#k,b&9B  
  A (19)accounting reference date 会计参照日   cH' iA.  
  A (20)accounting reference period 会计参照期间   N`@NiJ(O;  
  A (21)accrual concept 应计概念   , DdB^Ig<r  
  A (22)accrual expenses 应计费用   uvDzKMw~R  
  A (23)acid test ration 速动比率(酸性测试比率)   fmqb` %  
  A (24)acquisition 购置   j#r6b]k(Hv  
  A (25)acquisition accounting 收购会计   ^G&3sF}  
  A (26)activity based accounting 作业基础成本计算   $rIoHxh. y  
  A (27)adjusting events 调整事项   [.se|]t7X  
  A (28)administrative expenses 行政管理费   X cr  =  
  A (29)advice note 发货通知   q<y#pL=k"*  
  A (30)amortization 摊销   zgx&Pte  
  A (31)analytical review 分析性检查   %^sTU4D5  
  A (32)annual equivalent cost 年度等量成本法   7tUA>;++  
  A (33)annual report and accounts 年度报告和报表   <q*oV  
  A (34)appraisal cost 检验成本   Z4<L$i;/jN  
  A (35)appropriation account 盈余分配账户   -9N@$+T  
  A (36)articles of association 公司章程细则   _Zk{!  
  A (37)assets 资产   ,B?~-2cCz  
  A (38)assets cover 资产保障   f-DL:@crU  
  A (39)asset value per share 每股资产价值   v+p {|X-  
  A (40)associated company 联营公司   |4$M]Mf0  
  A (41)attainable standard 可达标准   .2d9?p3Y  
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 A (42)attributable profit 可归属利润   valtev0<  
  A (43)audit 审计   JB!:JML  
  A (44)audit report 审计报告   `E+Jnu,jC  
  A (45)auditing standards 审计准则   R_M?dEtE>  
  A (46)authorized share capital 额定股本   ^` un'5Vk  
  A (47)available hours 可用小时   u\&b4=nL  
  A (48)avoidable costs 可避免成本 DPi_O{W>  
  B (49)back-to-back loan 易币贷款   X%yO5c\l2  
  B (50)backflush accounting 倒退成本计算   BA\/YW @  
  B (51)bad debts 坏帐   C{TA.\   
  B (52)bad debts ratio 坏帐比率   m/ #a0~dB  
  B (53)bank charges 银行手续费   +"9hWb5  
  B (54)bank overdraft 银行透支   (c0A.L)  
  B (55)bank reconciliation 银行存款调节表   W3`>8v1?o  
  B (56)bank statement 银行对账单   21k5I #U  
  B (57)bankruptcy 破产   fXrXV~'8  
  B (58)basis of apportionment 分摊基础   6'\6OsH  
  B (59)batch 批量   ),%6V5a+E  
  B (60)batch costing 分批成本计算   %$%& m1Y  
  B (61)beta factor B(市场)风险因素   h-iJlm  
  B (62)bill 账单   ~y=T5wt  
  B (63)bill of exchange 汇票   V_plq6z  
  B (64)bill of landing 提单   IV\J3N^  
  B (65)bill of materials 用料预计单    >S$Z  
  B (66)bill payable 应付票据   gV&z2S~"  
  B (67)bill receivable 应收票据   .<kqJ|SVi  
  B (68)bin card 存货记录卡   'SQG>F Uy  
  B (69)bonus 红利   [O: !(G je  
  B (70)book-keeping 薄记   /}-CvSR  
  B (71)Boston classification 波士顿分类   E=){K  
  B (72)breakeven chart 保本图   [M+f-kl  
  B (73)breakeven point 保本点   Mq';S^  
  B (74)breaking-down time 复位时间   N !TW!  
  B (75)budget 预算   !w&ky W?e  
  B (76)budget center 预算中心   g{5A4|_7  
  B (77)budget cost allowance 预算成本折让   f/CuE%7BR  
  B (78)budget manual 预算手册   C6rg<tCH  
  B (79)budget period 预算期间   Z7 E  
  B (80)budgetary control 预算控制   yf&7P;A  
  B (81)budgeted capacity 预算生产能力   5`f@> r?  
  B (82)burden 制造费用   $-[CG7VgX%  
  B (83)business center 经营中心   '\jd#Kn'h  
  B (84)business entity 营业个体   l<M'=-Y  
  B (85)business unit 经营单位   )BRKZQN  
 B (86)buy-out management 管理性购买产权   1sYEZO;  
  B (87)by-product 副产品 @)SL_9  
  C (88)called-up share capital 催缴股本   OyqNLR  
  C (89)capacity 生产能力   y8fsveX  
  C (90)capacity ratios 生产能力比率   sXNb}gJ  
  C (91)capital 资本   610D% F  
  C (92)capital assets pricing model资本资产计价模式   ~o n(3|$  
  C (93)capital commitment 承诺资本   g2unV[()_  
  C (94)capital employed 已运用的资本   c6Y\n%d&  
  C (95)capital expenditure 资本支出   8Jz:^k:  
  C (96)capital expenditureauthorization 资本支出核准   ^e+a  
  C (97)capital expenditure control 资本支出控制   8 i?l02  
  C (98)capital expenditure proposal资本支出申请   y\&>Z yOY  
  C (99)capital funding planning 资本基金筹集计划     zxp`  
  C (100)capital gain 资本收益   ek&kv#G  
  C (101)capital investment appraisal资本投资评估   &w=3 ^  
  C (102)capital maintenance 资本保全   ~F1:N>>_Cf  
  C (103)capital resource planning 资本资源计划   6Zn @2PGEl  
  C (104)capital surplus 资本盈余   I$8" N]/C  
  C (105)capital turnover 资本周转率   < })'Y~i  
  C (106)card 记录卡   _'#x^D  
  C (107)cash 现金   qc-mGmomL  
  C (108)cash account 现金账户   IgC}&  
  C (109)cash book 现金账薄   g[w,!F  
  C (110)cash cow 金牛产品   !+:ov'F  
  C (111)cash flow 现金流量   Iy }:F8F>g  
  C (112)cash discounted 现金贴现   Y"KE7>Jf  
  C (113)cash flow budget 现金流量预算   KoS*0U<g6  
  C (114)cash flow statement 现金流量表   5O`dO9g}$  
  C (115)cash ledger 现金分类账   @BNEiOAZ#  
  C (116)cash limit 现金限额   KM`eIw>8  
  C (117)CCA 现时成本会计   _D|^.)=U|  
  C (118)center 中心   \Y{k7^G}A  
  C (119)changeover time 变更时间   $y b4xU  
  C (120)chartered entity 特许经济个体   g (#f:"  
  C (121)cheque 支票   ApjOj/  
  C (122)cheque register 支票登记薄   DS<  }@  
  C (123)coin analysis 零钱分类   ]^6c8sgnR  
  C (124)classification 分类   {aM<{_v  
  C (125)clock card 工时卡   )Z %T27r,^  
  C (126)code 代码   d:F @a  
  C (127)commitment accounting 承诺确认会计   6)BR+U  
  C (128)common cost 共同成本   M?;y\vS? .  
  C (129)company limited byguarantee 有限担保责任公司   @JRNb=?a  
C (130)company limited shares 股份有限公司   not YeY7wR  
  C (131)competitive position 竞争能力状况   [xKd7"d/n  
  C (132)concept 概念   2}W0 F2*  
  C (133)conglomerate 跨行业企业   k#5}\w!  
  C (134)consistency concept 一致性概念   5^j45'%I  
  C (135)consolidated accounts 合并报表   B4]`-mahO  
  C (136)consolidation accounting 合并会计   SRSvot};C  
  C (137)consortium 财团   +CI1V>6^  
  C (138)contingency plan 应急计划   ^gFqRbuS  
  C (139)contingent liabilities 或有负债   JCW\ *R  
  C (140)continuous operation 连续生产   |`jjHuQ;  
  C (141)contra 抵消   vp.ZK[/`  
  C (142)contract cost 合同成本   wM|" I^[  
  C (143)contract costing 合同成本计算   Zc?ppO  
  C (144)contribution 贡献毛益   YTw#J OO  
  C (145)contribution centre 贡献中心   SI8%M=P>  
  C (146)contribution chart 贡献图   Yf[Qtmh]I  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N;+[`l  
  C (148)contribution to salesration 贡献毛益对销售比率   ( < =}]v  
  C (149)control 控制   (L`j0kPN  
  C (150)control account 控制帐户   ,()0' h}n  
  C (151)control limits 控制限度   }ZqW@ -  
  C (152)controllability concept 可控制概念   RW P<B0)  
  C (153)controllable cost 可控制成本   ~gu3g^<0v  
  C (154)conversion cost 加工成本   )TmHhNo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   i.:. Y  
  C (156)corporate appraisal 公司评估   Zo {$  
  C (157)corporate planning 公司计划   Xb QlHfrS  
  C (158)corporate social reporting 公司社会报告   EJ`T$JD  
  C (159)corporation 股份公司   K x~|jq  
  C (160)cost 成本   J sEa23  
  C (161)cost account 成本帐户   Ig5L$bAM~  
  C (162)cost accounting 成本会计   )P|[r  
  C (163)cost accounting manual 成本手册   |$7vI&m  
  C (164)cost accounts calendar 成本报表的日历时间   3T&6opaF  
  C (165)cost adjustment 成本调整   Xo*DvD  
  C (166)cost allocation 成本分配   PpsIhMq@  
  C (167)cost apportionment 成本分摊   qn,O40 /]  
  C (168)cost attribution 成本归属   %4W$Lq}  
  C (169)cost audit 成本审计   CwX Z  
  C (170)cost behaviour 成本性态   6b!F1  
  C (171)cost benefit analysis 成本效益分析   Xer bUkZ  
  C (172)cost center 成本中心   ,E.' o=Z  
  C (173)cost driver 成本动因
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