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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  #L)rz u  
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  1.audit   审计 9?8`" v  
  2.attestation   鉴证 (AYD @  
  3.credibility   可信赖程度 ht |r+v-  
  4.audit of financial statements 财务报表审计 "Tv7*3>  
  5.agreed-upon procedures 执行商定程序 dc)G k  
  6.high levels of assurance 高水平保证 0FOf *Lz  
  7.compilation 编制 ^XM;D/Gp~  
  8.reliability 可靠性 wO#+8js  
  9.relevance 相关性 .vO.g/o  
  10.professional skepticism 职业谨慎 q*O KA5  
  11.objectivity 客观性 5o/rV.I  
  12. professional competence 专业胜任能力 YSgF'qq\  
  13.Senior/CPA-in-charge 项目经理 &; \v_5N6  
  14.audit engagement letter 业务约定书 * 5n:+Tw(  
  15.recurring audit 连续审计 4lA+V, #  
  16.the client 委托人 !UTJ) &  
  17.change CPA 更换注册会计 Ie"R,,c   
  18.the existing CPA 现任注册会计师 {76!  
  19.the successor CPA 后任注册会计师 Sg-xm+iSDt  
  20.the preceding CPA前任注册会计师 )a\h5nQI)  
  21.issue the audit report 出具审计报告 Kxn7sL$]=F  
  22.expert 专家 Qx;A; n!lw  
  23.the board of directors 董事会 jvQ"cs$.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8GldVn.u  
  25.assess material misstatement risks评估重大错报风险 <Xx\F56zp  
  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 l i-YkaP  
  27.a general knowledge of —— 初步了解―――的情况 dI-5%Um  
  28.a more knowledge of—— 进一步了解的情况 pC-OZ0  
  29.the prior year‘s working papers 以前年度工作底稿 ''uI+>Y  
  30.minutes of meeting 会议纪要  iC]lO  
  31.business risks 经营风险 aTsfl  
  32.appropriateness 适当性 w|C~{  
  33.accounting estimate 会计估计 7VcVI? ?  
  34.management representations 管理层声明 Q\L5ZJ%y/  
  35.going concern assumption 持续经营假设 \]xYV}(FO  
  36.audit plan 审计计划 4Z }{hc\J  
  37.significant audit areas 重点审计领域 M;qL)vf  
  38.error 错误 $8k_M   
  39.fraud舞弊 .h,xBT`}Ji  
  40.modified or additional procedures 修改或追加审计程序 )_cv}.xe  
  41.misappropriation of assets 侵占资产 I?>T"nV +'  
  42.transactions without substance 虚假交易 %%6 ('wi  
  43.unusual pressures 异常压力 or}*tSKX  
  44.the suspected noncompliance 涉嫌存在违法行为 L?x?+HPY.  
  45.materialiy 重要性 2 -aYqMmT;  
  46.exceed the materiality level 超过重要性水平 u9w&q^0dqG  
  47.approach the materiality level 接近重要性水平 K"7;Y#1g  
  48.an acceptably low level 可接受水平 \F~Cbj+'Nu  
  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 @88i/ Z_  
  50.misstatements or omissions 错报或漏报 !T#y r)  
  51.aggregate 总计 I!gj;a?R  
  52.subsequent events 期后事项 CDnz &?  
  53.adjust the financial statements 调整财务报表 &Fjilx'k  
  54.perform additional audit procedures 实施追加的审计程序 :-La $I>  
  55.audit risk 审计风险 493i*j5r)l  
  56.detection risk 检查风险 \_nmfTr!K  
  57.inappropriate audit opinion 不适当的审计意见 Y,btL'[W  
  58.material misstatement 重大的错报 {yMA7W7]  
  59.tolerable misstatement 可容忍错报 |SKG4_wGe  
  60.the acceptable level of detection risk 可接受的检查风险 DA`sm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 od*Z$Hb>'  
  62.simall business 小规模企业 @T1+b"TC  
  63.accounting system 会计系统 p"IS"k%  
  64.test of control 控制测试 ?K {1S  
  65.walk-through test 穿行测试 '%C.([  
  66.communication 沟通 7CM03R[P  
  67.flow chart 流程图 2Fgt)`{!  
  68.reperformance of internal control 重新执行 (M,VwwN  
  69.audit evidence 审计证据 Fx5d@WNa>  
  70.substantive procedures 实质性程序 ih |Ky+!  
  71.assertions 认定 2, V+?'^j  
  72.esistence 存在 :gscW& k  
  73.occurrence 发生 ([b!$o<v  
  74.completeness 完整性 yr 2L  
  75.rights and obligations 权利和义务 2 BX GVo  
  76.valuation and allocation 计价和分摊 ~4 9N  
  77.cutoff 截止 W#I:j: p  
  78.accuracy 准确性 -MU.Hu  
  79.classification 分类 > ' 0 ][~  
  80.inspection 检查 \K~fRUo]=c  
  81.supervision of counting 监盘 o  Xi}@  
  82.observation 观察 V< ApHb  
  83.confirmation 函证 : dIQV(iW  
  84.computation 计算 "C.7;Rvkp>  
  85.analytical procedures 分析程序 ywynx<Wg  
  86.vouch 核对 Q&7)vs  
  87.trace 追查  G].__]  
  88.audit sampling 审计抽样 Y%:0|utQC  
  89.error 误差 HJaw\zbL  
  90.expected error 预期误差 }BdVD t  
  91.population 总体 ITIj=!F*  
  92.sampling risk 抽样风险 L'XdX\5  
  93.non- sampling risk 非抽样风险 z<%g #bo  
  94.sampling unit 抽样单位 H9VXsFTW  
  95.statistical sampling 统计抽样 rp @  
  96.tolerable error 可容忍误差 B$TChc3B  
  97.the risk of under reliance 信赖不足风险 1Uemsx%'k  
  98.the risk of over reliance 信赖过度风险 =lC;^&D-0/  
  99.the risk of incorrect rejection 误拒风险 wp %FM  
  100. the risk of incorrect acceptance 误受风险 BCUt`;q ]B  
  101.working trial balance 试算平衡表 p^igscPF6  
  102.index and cross-referencing 索引和交叉索引 (e>Rot0  
  103.cash receipt 现金收入 #3K,V8(  
  104.cash disbursement 现金支出 EEs-&  
  105.bank statement 银行对账单 W .`Xm(y  
  106.bank reconciliation 银行存款余额调节表 guOSO@  
  107.balance sheet date 资产负债表日 XQ 3*  
  108.net realizable value 可变现净值 G/z\ ^Q  
  109.storeroom 仓库 >$naTSJq  
  110.sale invoice 销售发票 3<Z'F}lg  
  111.price list 价目表 ;=-j;x  
  112.positive confirmation request 积极式询证函 o9Txo (tYU  
  113.negative confirmation request 消极式询证函 z{pC7e5  
  114.purchase requisition 请购单 l^ 0_> R  
  115.receiving report 验收报告 yw.~trF&%  
  116.gross margin 毛利 qfG tUkSSb  
  117.manufacturing overhead 制造费用 {[,Wn:  
  118.material requisition 领料单 %x}&=zx0*1  
  119.inventory-taking 存货盘点 !ASoXQRz  
  120.bond certificate 债券 }B=qH7u.K  
  121.stock certificate 股票 r%F(?gKXkd  
  122.audit report 审计报告 #PslrA. E  
  123.entity 被审计单位 ~llMrl7  
  124.addressee of the audit report 审计报告的收件人 8wX+ZL: 9  
  125.unqualified opinion 无保留意见 h;%i/feFg  
  126.qualified opinion 保留意见 <r<Dmn|\a  
  127.disclaimer of opinion 无法表示意见 dv'E:R(a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R+{^@M&  
  A (2)absorbed overhead 已吸收制造费用 7Aio`&^  
  A (3)absorption costing 吸收成本计算 G(As%r]  
  A (4)account 账户,报表   T)(e!Xz  
  A (5)accounting postulate 会计假设   qE0FgqRB  
  A (6)accounting series release 会计公告文件   =! N _^cb  
  A (7)accounting valuation 会计计价   U=F-] lD  
  A (8)account sale 承销清单 t=Z&eKDC  
  A (9)accountability concept 经营责任概念   "7kgez#Y  
  A (10)accountancy 会计职业   'h^-t^:<>b  
  A (11)accountant 会计师   LG=X)w)W4S  
  A (12)accounting 会计   QB/7/PW{H\  
  A (13)agency cost 代理成本   $N;"}G z  
  A (14)accounting bases 会计基础   crd|2bjp+  
  A (15)accounting manual 会计手册   h4aygc  
  A (16)accounting period 会计期间   /v"6BU  
  A (17)accounting policies 会计方针   jby~AJf %  
  A (18)accounting rate of return 会计报酬率   S5~`T7Ra  
  A (19)accounting reference date 会计参照日   Z 7s;F}=  
  A (20)accounting reference period 会计参照期间   l:Dn3Q  
  A (21)accrual concept 应计概念   fJLf7+q  
  A (22)accrual expenses 应计费用   As@ihB+(\  
  A (23)acid test ration 速动比率(酸性测试比率)   pbDw Lo]  
  A (24)acquisition 购置   XogvtK*  
  A (25)acquisition accounting 收购会计   (PS$e~H s  
  A (26)activity based accounting 作业基础成本计算   m ~u|VgD  
  A (27)adjusting events 调整事项   (Sth:{;  
  A (28)administrative expenses 行政管理费   F!7f_m0=  
  A (29)advice note 发货通知   Op v1B2  
  A (30)amortization 摊销   %K h2E2Pe  
  A (31)analytical review 分析性检查   :be:-b%K  
  A (32)annual equivalent cost 年度等量成本法   >|a\>UgC  
  A (33)annual report and accounts 年度报告和报表   rIeM+h7Wn  
  A (34)appraisal cost 检验成本   &/](HLdF  
  A (35)appropriation account 盈余分配账户   $gVLk.  
  A (36)articles of association 公司章程细则   h/I@_?k+  
  A (37)assets 资产   Abj97S  
  A (38)assets cover 资产保障   WP0 #i~3*  
  A (39)asset value per share 每股资产价值   ku{ XW8  
  A (40)associated company 联营公司   ?}vzLgp  
  A (41)attainable standard 可达标准   jg[5UTkcs  
8f?rEI\0GD  
 A (42)attributable profit 可归属利润   \ V6   
  A (43)audit 审计   ^ED"rMI  
  A (44)audit report 审计报告   LZ~2=Y< U(  
  A (45)auditing standards 审计准则   nVxq72o@  
  A (46)authorized share capital 额定股本   XtCoX\da  
  A (47)available hours 可用小时   Bul.RCP'  
  A (48)avoidable costs 可避免成本 6nh]*/  
  B (49)back-to-back loan 易币贷款   jip\4{'N  
  B (50)backflush accounting 倒退成本计算   pT4qPta,2  
  B (51)bad debts 坏帐   sN m,Fmuz:  
  B (52)bad debts ratio 坏帐比率   n`%2Mj c  
  B (53)bank charges 银行手续费   a3Y{lc#z}  
  B (54)bank overdraft 银行透支   <tFSF%vG=  
  B (55)bank reconciliation 银行存款调节表   aH%ZetLNJ  
  B (56)bank statement 银行对账单   #2\8?UPd  
  B (57)bankruptcy 破产   R N@^j  
  B (58)basis of apportionment 分摊基础   N~;*bvW{  
  B (59)batch 批量   eGLO!DdxZ  
  B (60)batch costing 分批成本计算   vQUZVq5M  
  B (61)beta factor B(市场)风险因素   |/VL35b  
  B (62)bill 账单   t)9]<pN%  
  B (63)bill of exchange 汇票   cTM$ZNin  
  B (64)bill of landing 提单   =HVfJ"vK  
  B (65)bill of materials 用料预计单   2B-.}OJ  
  B (66)bill payable 应付票据    "Y7+{  
  B (67)bill receivable 应收票据   V1<ow'^i  
  B (68)bin card 存货记录卡   7Rnm%8?T  
  B (69)bonus 红利   ~n WsP}`n  
  B (70)book-keeping 薄记   || [89G  
  B (71)Boston classification 波士顿分类   *C\(wL  
  B (72)breakeven chart 保本图   ;{k=C2  
  B (73)breakeven point 保本点   EYkj@ .,  
  B (74)breaking-down time 复位时间   -I ?z-?<D  
  B (75)budget 预算   Q!yb16J  
  B (76)budget center 预算中心   dIk' pA^d  
  B (77)budget cost allowance 预算成本折让   AYcgi  
  B (78)budget manual 预算手册   id^|\hDR  
  B (79)budget period 预算期间   F?z<xL@  
  B (80)budgetary control 预算控制   |8H_-n  
  B (81)budgeted capacity 预算生产能力   ob E:kNE9  
  B (82)burden 制造费用   }!8nO;  
  B (83)business center 经营中心   r} Lb3`'  
  B (84)business entity 营业个体   Z`Ax pTl  
  B (85)business unit 经营单位   A:eFd]E{(  
 B (86)buy-out management 管理性购买产权   b6"}"b G  
  B (87)by-product 副产品 87i"   
  C (88)called-up share capital 催缴股本   thuRNYv <  
  C (89)capacity 生产能力   pz 7H To;p  
  C (90)capacity ratios 生产能力比率   j$Nf%V 6Y  
  C (91)capital 资本   mQ}Gh_'ps  
  C (92)capital assets pricing model资本资产计价模式   H?tUCbw  
  C (93)capital commitment 承诺资本   1AF%-<`?s  
  C (94)capital employed 已运用的资本   ;1 |x  
  C (95)capital expenditure 资本支出   O| I+],  
  C (96)capital expenditureauthorization 资本支出核准   Sh&iQ_vq  
  C (97)capital expenditure control 资本支出控制   HY;9?KJ'  
  C (98)capital expenditure proposal资本支出申请   rVH6QQF=\  
  C (99)capital funding planning 资本基金筹集计划   Q".g.k  
  C (100)capital gain 资本收益   i5"5&r7r  
  C (101)capital investment appraisal资本投资评估   ydQ!4  
  C (102)capital maintenance 资本保全   H\E7o" m  
  C (103)capital resource planning 资本资源计划   t0Zk-/s  
  C (104)capital surplus 资本盈余   537?9  
  C (105)capital turnover 资本周转率   U\jb"  
  C (106)card 记录卡   qZ*f%L(  
  C (107)cash 现金   YLOwQj'  
  C (108)cash account 现金账户   <~{du ?4n  
  C (109)cash book 现金账薄   SO;N~D1Z6  
  C (110)cash cow 金牛产品   ;~+]! U  
  C (111)cash flow 现金流量   *0y{ ~@  
  C (112)cash discounted 现金贴现   Kb&V!#o)  
  C (113)cash flow budget 现金流量预算   <sX VW  
  C (114)cash flow statement 现金流量表   nBz`q+V  
  C (115)cash ledger 现金分类账   !`&\Lx_  
  C (116)cash limit 现金限额    l{$[}<  
  C (117)CCA 现时成本会计   ?59'dGnz_  
  C (118)center 中心   #DFp[\)1  
  C (119)changeover time 变更时间   2q PhLCe Z  
  C (120)chartered entity 特许经济个体   sN~\+_  
  C (121)cheque 支票   PcC/_+2  
  C (122)cheque register 支票登记薄   Vr=OYI'A  
  C (123)coin analysis 零钱分类   + P7o4]:/  
  C (124)classification 分类   JoZ(_Jh%m  
  C (125)clock card 工时卡   ?Go!j?#a  
  C (126)code 代码   w^q7n  
  C (127)commitment accounting 承诺确认会计   B=n[)"5fBO  
  C (128)common cost 共同成本   sw;|'N$:<  
  C (129)company limited byguarantee 有限担保责任公司   *k [J6  
C (130)company limited shares 股份有限公司   =']3(6*  
  C (131)competitive position 竞争能力状况   `Ye8 Q5v"]  
  C (132)concept 概念   W:`#% :C  
  C (133)conglomerate 跨行业企业   tfYB_N  
  C (134)consistency concept 一致性概念   RWKH%C[Yd  
  C (135)consolidated accounts 合并报表   kWhr1wR1  
  C (136)consolidation accounting 合并会计   'yY>as  
  C (137)consortium 财团   0;<)\Wt=i9  
  C (138)contingency plan 应急计划   5~'IKcW<  
  C (139)contingent liabilities 或有负债   C <B<o[:H  
  C (140)continuous operation 连续生产   g/~XCC^F?  
  C (141)contra 抵消   6N~q`;p0  
  C (142)contract cost 合同成本   f>polxB%N  
  C (143)contract costing 合同成本计算   ;65D  
  C (144)contribution 贡献毛益   9Uf j  
  C (145)contribution centre 贡献中心   uw AwWgl  
  C (146)contribution chart 贡献图   =0 qpVFvU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y?K{(szo ?  
  C (148)contribution to salesration 贡献毛益对销售比率   3j Z6kfj  
  C (149)control 控制   ZnW@YC#9   
  C (150)control account 控制帐户    //f  
  C (151)control limits 控制限度   -e*ZCwQ  
  C (152)controllability concept 可控制概念   Hfym30  
  C (153)controllable cost 可控制成本   z>m=h)9d~  
  C (154)conversion cost 加工成本   4x;_AN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   hK|j6x f.o  
  C (156)corporate appraisal 公司评估   X4|4QgY  
  C (157)corporate planning 公司计划    :A1:  
  C (158)corporate social reporting 公司社会报告   ?D`T7KSe~D  
  C (159)corporation 股份公司   U_B(( Z(g  
  C (160)cost 成本   B<?w h0  
  C (161)cost account 成本帐户   UUc8*yU)  
  C (162)cost accounting 成本会计   )h{ ]k=  
  C (163)cost accounting manual 成本手册   4_/?:$KO  
  C (164)cost accounts calendar 成本报表的日历时间   /Ncm^b4  
  C (165)cost adjustment 成本调整   c;2#,m^  
  C (166)cost allocation 成本分配   Wb}c=hZv  
  C (167)cost apportionment 成本分摊   zfA GtT <  
  C (168)cost attribution 成本归属   vy9 w$ls  
  C (169)cost audit 成本审计   u #w29Pm  
  C (170)cost behaviour 成本性态   Az;t"  
  C (171)cost benefit analysis 成本效益分析   f+_h !j  
  C (172)cost center 成本中心   N$>^g"6 o  
  C (173)cost driver 成本动因
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