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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 ;Mr Q1  
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  1.audit   审计 Q+'fTmT[,  
  2.attestation   鉴证 e}s,WC2-  
  3.credibility   可信赖程度 bPMf='F{r  
  4.audit of financial statements 财务报表审计 "#pN  
  5.agreed-upon procedures 执行商定程序 WGo ryvEx  
  6.high levels of assurance 高水平保证 h] 4qJ  
  7.compilation 编制 BF"eVKA  
  8.reliability 可靠性 fT<3~Z>m  
  9.relevance 相关性 $4k bOqn4  
  10.professional skepticism 职业谨慎 sosIu  
  11.objectivity 客观性 BWr!K5w>i  
  12. professional competence 专业胜任能力 ~`5[Li:eP  
  13.Senior/CPA-in-charge 项目经理 N9vNSmm  
  14.audit engagement letter 业务约定书 yr)e."#S  
  15.recurring audit 连续审计 !Nbi&^k B  
  16.the client 委托人 H~:g =Zw  
  17.change CPA 更换注册会计 ;a[3RqmKW  
  18.the existing CPA 现任注册会计师 z_) . -  
  19.the successor CPA 后任注册会计师 5nK|0vv%2  
  20.the preceding CPA前任注册会计师 |1Nz8Vr.  
  21.issue the audit report 出具审计报告 gL1r"&^L  
  22.expert 专家 K k^!P*#  
  23.the board of directors 董事会 \2Kl]G(w%y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yKmHTjX=  
  25.assess material misstatement risks评估重大错报风险 s}DNu<"g  
  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 $H6ngL  
  27.a general knowledge of —— 初步了解―――的情况 ; cb='s  
  28.a more knowledge of—— 进一步了解的情况 F |_mCwA  
  29.the prior year‘s working papers 以前年度工作底稿 /q!_f!<q4x  
  30.minutes of meeting 会议纪要 \P*%u  
  31.business risks 经营风险 :4pO/I ~  
  32.appropriateness 适当性 (D+%*ax  
  33.accounting estimate 会计估计 fL gHQ  
  34.management representations 管理层声明 F^!mgU X  
  35.going concern assumption 持续经营假设 D:(h^R0;  
  36.audit plan 审计计划 MN>U jF A  
  37.significant audit areas 重点审计领域 >_X( rar0  
  38.error 错误 g}vU*g ;  
  39.fraud舞弊 4ijZQ  
  40.modified or additional procedures 修改或追加审计程序 D~TK'&  
  41.misappropriation of assets 侵占资产 T n,Ifo3  
  42.transactions without substance 虚假交易 V_9\Ax'X  
  43.unusual pressures 异常压力 K81&BVx/  
  44.the suspected noncompliance 涉嫌存在违法行为 (e3?--~b6  
  45.materialiy 重要性 /|<0,ozoJ  
  46.exceed the materiality level 超过重要性水平 u7-0?  
  47.approach the materiality level 接近重要性水平 -Q1~lN m:  
  48.an acceptably low level 可接受水平 myB!\ WY   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Fd._D"  
  50.misstatements or omissions 错报或漏报 J^Wqa$<;"  
  51.aggregate 总计 |D8c=c%  
  52.subsequent events 期后事项 |8\et  
  53.adjust the financial statements 调整财务报表 ~SEIIq  
  54.perform additional audit procedures 实施追加的审计程序 |G)bnmi7  
  55.audit risk 审计风险 RP wP4Z  
  56.detection risk 检查风险 'b_SQ2+A  
  57.inappropriate audit opinion 不适当的审计意见 ZaFqGcS~  
  58.material misstatement 重大的错报 \BSPv]d  
  59.tolerable misstatement 可容忍错报 dw7h@9\ y  
  60.the acceptable level of detection risk 可接受的检查风险 Ki3 wqY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {dV!sQD  
  62.simall business 小规模企业 eBW]hwhKzM  
  63.accounting system 会计系统 .r@'9W^8  
  64.test of control 控制测试 &oDu$%dkT  
  65.walk-through test 穿行测试 puGy`9eKv1  
  66.communication 沟通 E8We2T[^M  
  67.flow chart 流程图 PmDar<m  
  68.reperformance of internal control 重新执行 E+eC #!&w  
  69.audit evidence 审计证据 &MP8.( u `  
  70.substantive procedures 实质性程序 (' i_Xe  
  71.assertions 认定 zx5t gZd,N  
  72.esistence 存在 iHyA;'!Os  
  73.occurrence 发生 Y F W0  
  74.completeness 完整性 6EG`0h6  
  75.rights and obligations 权利和义务 H, O_l%  
  76.valuation and allocation 计价和分摊 }@g#S@o  
  77.cutoff 截止 vu)V:y  
  78.accuracy 准确性 }5ONDg(I~  
  79.classification 分类 $EuI2.o  
  80.inspection 检查 k12mxR/  
  81.supervision of counting 监盘 R<1[hH9"o  
  82.observation 观察 Lmyw[s\U  
  83.confirmation 函证 C6,W7M[c  
  84.computation 计算 T<ekDhlr  
  85.analytical procedures 分析程序 @nF#\  
  86.vouch 核对 :*lB86Ly  
  87.trace 追查 bC]GL$ph9*  
  88.audit sampling 审计抽样 o=do L{ #  
  89.error 误差 %5 ? 0+~  
  90.expected error 预期误差 dp>LhTLc  
  91.population 总体 _l.kbfp@  
  92.sampling risk 抽样风险 oJEjg>%n  
  93.non- sampling risk 非抽样风险 iI%"]- 0@1  
  94.sampling unit 抽样单位 {\-IAuM  
  95.statistical sampling 统计抽样 7o64|@'j  
  96.tolerable error 可容忍误差 Yy8%vDdJO  
  97.the risk of under reliance 信赖不足风险 -o0~xspF  
  98.the risk of over reliance 信赖过度风险 imf_@_  
  99.the risk of incorrect rejection 误拒风险 _{'HY+M  
  100. the risk of incorrect acceptance 误受风险 7~ok*yGw  
  101.working trial balance 试算平衡表 8I=migaxP  
  102.index and cross-referencing 索引和交叉索引 WqRg/  
  103.cash receipt 现金收入 Nv_"?er+y  
  104.cash disbursement 现金支出 uEkUK|  
  105.bank statement 银行对账单 c- ^\YSDMN  
  106.bank reconciliation 银行存款余额调节表 ]#x? [ F  
  107.balance sheet date 资产负债表日 'B4j=K*  
  108.net realizable value 可变现净值 HzF]hm,  
  109.storeroom 仓库 D'+kzb@  
  110.sale invoice 销售发票 F>A&L8  
  111.price list 价目表 Ot_xeg;7  
  112.positive confirmation request 积极式询证函 fmj-&6  
  113.negative confirmation request 消极式询证函 ~4+= C\r  
  114.purchase requisition 请购单 H?axlRmw3  
  115.receiving report 验收报告 lTpmoDa%  
  116.gross margin 毛利 R%N&Y~zH  
  117.manufacturing overhead 制造费用 `ynD-_fTN  
  118.material requisition 领料单 w0^T-O`<  
  119.inventory-taking 存货盘点 $ OMGo`z  
  120.bond certificate 债券 gb_k^wg~1'  
  121.stock certificate 股票 CEos`  
  122.audit report 审计报告 9rsty{J8  
  123.entity 被审计单位 fhp][)g;  
  124.addressee of the audit report 审计报告的收件人 38T2IN  
  125.unqualified opinion 无保留意见 hE>i~:~R  
  126.qualified opinion 保留意见 2@S{e$YK`  
  127.disclaimer of opinion 无法表示意见 ?Y#0Je  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G.a^nQ@e%  
  A (2)absorbed overhead 已吸收制造费用 )/F1,&/N`e  
  A (3)absorption costing 吸收成本计算 niV=Ijt{5  
  A (4)account 账户,报表   7:t *&$  
  A (5)accounting postulate 会计假设   g^DPb pWxu  
  A (6)accounting series release 会计公告文件   $=GZ"%ED  
  A (7)accounting valuation 会计计价   k%Q>lf<e   
  A (8)account sale 承销清单 ;yO7!{_  
  A (9)accountability concept 经营责任概念   :j q   
  A (10)accountancy 会计职业   tA2I_W Cl  
  A (11)accountant 会计师   T7=~l)I  
  A (12)accounting 会计   wZm=h8d  
  A (13)agency cost 代理成本   ^w XXx=Xf  
  A (14)accounting bases 会计基础   fhA K^ @h  
  A (15)accounting manual 会计手册   j6KGri  
  A (16)accounting period 会计期间   p}NIZ)]$  
  A (17)accounting policies 会计方针   #Xc6bA&  
  A (18)accounting rate of return 会计报酬率   8L<GAe  
  A (19)accounting reference date 会计参照日   AtN=G"c>_  
  A (20)accounting reference period 会计参照期间    %Ln7{w  
  A (21)accrual concept 应计概念   eJrJ5mlI`  
  A (22)accrual expenses 应计费用   /CAi%UH,F  
  A (23)acid test ration 速动比率(酸性测试比率)   MNKB4C8 >  
  A (24)acquisition 购置   &Q[Y&vNn  
  A (25)acquisition accounting 收购会计   {g *kr1JM  
  A (26)activity based accounting 作业基础成本计算   DM%4 V|F"  
  A (27)adjusting events 调整事项   nkp!kqJ09  
  A (28)administrative expenses 行政管理费   L+PrV y  
  A (29)advice note 发货通知   GyOo$FW  
  A (30)amortization 摊销   i!30f^9D-S  
  A (31)analytical review 分析性检查   L s=2!  
  A (32)annual equivalent cost 年度等量成本法   HUtuUX  
  A (33)annual report and accounts 年度报告和报表   }F1|& A  
  A (34)appraisal cost 检验成本   UNJ]$x0  
  A (35)appropriation account 盈余分配账户   fRe$}KX  
  A (36)articles of association 公司章程细则   zM^ux!T=  
  A (37)assets 资产   )} y1  
  A (38)assets cover 资产保障   b<B|p|  
  A (39)asset value per share 每股资产价值   VGY#ph%  
  A (40)associated company 联营公司   Y zXL8  
  A (41)attainable standard 可达标准   )x-iru A:  
Wm nsD!  
 A (42)attributable profit 可归属利润   =3J &UQL  
  A (43)audit 审计   c_]$UM[7L  
  A (44)audit report 审计报告   `<h}Ygo>k/  
  A (45)auditing standards 审计准则   xoD5z<<  
  A (46)authorized share capital 额定股本   [g_Cg=J  
  A (47)available hours 可用小时   {4g1Wr5=  
  A (48)avoidable costs 可避免成本 qHfs*MBJ%  
  B (49)back-to-back loan 易币贷款   -< jb>8  
  B (50)backflush accounting 倒退成本计算   xr) Rx{)3h  
  B (51)bad debts 坏帐   ee]PFW28  
  B (52)bad debts ratio 坏帐比率   k, )7v  
  B (53)bank charges 银行手续费   50oNN+; =R  
  B (54)bank overdraft 银行透支   >8~+[e  
  B (55)bank reconciliation 银行存款调节表   m-lUgx7  
  B (56)bank statement 银行对账单   CE>RAerY  
  B (57)bankruptcy 破产   ~l%Dcp  
  B (58)basis of apportionment 分摊基础   mfO:#]K  
  B (59)batch 批量   +.Kmpw4  
  B (60)batch costing 分批成本计算   UB]} j^  
  B (61)beta factor B(市场)风险因素   xNTO59Y-s  
  B (62)bill 账单   R/M:~h~F!  
  B (63)bill of exchange 汇票   w8*+l0  
  B (64)bill of landing 提单   ik77i?Hg  
  B (65)bill of materials 用料预计单   SeBbI&Ju  
  B (66)bill payable 应付票据   `Y-uNJ'.N  
  B (67)bill receivable 应收票据   $WvI%r  
  B (68)bin card 存货记录卡   5@"&%8oeq0  
  B (69)bonus 红利   LMWcF'l  
  B (70)book-keeping 薄记   SI3ek9|XU  
  B (71)Boston classification 波士顿分类   yOGa W~  
  B (72)breakeven chart 保本图   FS r `Y  
  B (73)breakeven point 保本点   12aAO|]/~  
  B (74)breaking-down time 复位时间   Zr_{Z@IpU  
  B (75)budget 预算   MN|y5w}$u  
  B (76)budget center 预算中心   g6$X {  
  B (77)budget cost allowance 预算成本折让   qtTys gv  
  B (78)budget manual 预算手册   ho2o/>Ef3  
  B (79)budget period 预算期间   Y'-BKZv!  
  B (80)budgetary control 预算控制   o;m Xk2  
  B (81)budgeted capacity 预算生产能力   -<a~kVv  
  B (82)burden 制造费用   LbtcZ)D!  
  B (83)business center 经营中心   fR}|CP  
  B (84)business entity 营业个体   &"fMiK3  
  B (85)business unit 经营单位   I+w3It  
 B (86)buy-out management 管理性购买产权   _/ZIDIn  
  B (87)by-product 副产品 d:O>--$_tw  
  C (88)called-up share capital 催缴股本   b p:WN  
  C (89)capacity 生产能力   gk~.u  
  C (90)capacity ratios 生产能力比率   vV-ATIf ^  
  C (91)capital 资本   B=#rp*vwL  
  C (92)capital assets pricing model资本资产计价模式   UXoaUW L  
  C (93)capital commitment 承诺资本   `h( JD$w  
  C (94)capital employed 已运用的资本   `!DrB08A  
  C (95)capital expenditure 资本支出   x`w 4LF  
  C (96)capital expenditureauthorization 资本支出核准   [[QrGJr  
  C (97)capital expenditure control 资本支出控制   |x  2>F  
  C (98)capital expenditure proposal资本支出申请   *'vX:n&t  
  C (99)capital funding planning 资本基金筹集计划   <O&L2E @~f  
  C (100)capital gain 资本收益   /s(/6~D|  
  C (101)capital investment appraisal资本投资评估   }8p;w T!  
  C (102)capital maintenance 资本保全   too=+'<N</  
  C (103)capital resource planning 资本资源计划   ~d ~$fR  
  C (104)capital surplus 资本盈余   3'O+  
  C (105)capital turnover 资本周转率   ;_M . (8L  
  C (106)card 记录卡   7_d gQI3y  
  C (107)cash 现金   W+&ZYN 'E  
  C (108)cash account 现金账户   p8Di9\}  
  C (109)cash book 现金账薄   q*TH),)J  
  C (110)cash cow 金牛产品   *nluK  
  C (111)cash flow 现金流量   |Rw0$he  
  C (112)cash discounted 现金贴现   -<sn+-uE:  
  C (113)cash flow budget 现金流量预算   !E,$@mvd  
  C (114)cash flow statement 现金流量表   *j2P#et  
  C (115)cash ledger 现金分类账   P*T 'R  
  C (116)cash limit 现金限额   97e fWYj  
  C (117)CCA 现时成本会计   zht^gOs  
  C (118)center 中心   }]N7CWy  
  C (119)changeover time 变更时间   G6_Kid}"q  
  C (120)chartered entity 特许经济个体   3/>McZ@OH  
  C (121)cheque 支票   &4sUi K"  
  C (122)cheque register 支票登记薄   `UMv#-Y8  
  C (123)coin analysis 零钱分类   (EIdw\  
  C (124)classification 分类   kWc%u-_  
  C (125)clock card 工时卡   %+i g7a:  
  C (126)code 代码   F*o{dLJ)  
  C (127)commitment accounting 承诺确认会计   L{ ?& .iA  
  C (128)common cost 共同成本   wy <m&M<Gr  
  C (129)company limited byguarantee 有限担保责任公司   AtYe\_9$C  
C (130)company limited shares 股份有限公司   ;# I(ucB<  
  C (131)competitive position 竞争能力状况   4\x'$G  
  C (132)concept 概念   !`hjvJryw  
  C (133)conglomerate 跨行业企业   =|bM|8,  
  C (134)consistency concept 一致性概念   m.EI("n"J  
  C (135)consolidated accounts 合并报表   >,Zjlkh3  
  C (136)consolidation accounting 合并会计   m m'n#%\G  
  C (137)consortium 财团   u1/4WYJeJ  
  C (138)contingency plan 应急计划   oU% rP  
  C (139)contingent liabilities 或有负债   1Z6<W~,1OM  
  C (140)continuous operation 连续生产   E< "aUnI  
  C (141)contra 抵消   YTpSR~!Rj  
  C (142)contract cost 合同成本   \$T  
  C (143)contract costing 合同成本计算   mMjY I1F  
  C (144)contribution 贡献毛益   XU5/7 .  
  C (145)contribution centre 贡献中心    hf^,  
  C (146)contribution chart 贡献图   9xyj,;P>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ZOK2BCoW  
  C (148)contribution to salesration 贡献毛益对销售比率   9e^[5D=L  
  C (149)control 控制   J"yO\Y  
  C (150)control account 控制帐户   3_~V(a  
  C (151)control limits 控制限度   3bu VU& ap  
  C (152)controllability concept 可控制概念   {'E%SIRZ)  
  C (153)controllable cost 可控制成本   HsGXb\  
  C (154)conversion cost 加工成本   Q}d6+C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OGh9^,v  
  C (156)corporate appraisal 公司评估   c^><^LGb  
  C (157)corporate planning 公司计划   Mg W0 ).  
  C (158)corporate social reporting 公司社会报告   z4b2t}  
  C (159)corporation 股份公司   Zk__CgS#  
  C (160)cost 成本   v{$X2z_$w  
  C (161)cost account 成本帐户   ;"-(QE?Mv  
  C (162)cost accounting 成本会计   b4ZZy w  
  C (163)cost accounting manual 成本手册   A&jkc'  
  C (164)cost accounts calendar 成本报表的日历时间   *BH*   
  C (165)cost adjustment 成本调整   $[T^ S  
  C (166)cost allocation 成本分配   *%7[{Loz  
  C (167)cost apportionment 成本分摊   ^Wo/vm*]  
  C (168)cost attribution 成本归属   ?>cx; "xF  
  C (169)cost audit 成本审计   Hgu$)yhlj  
  C (170)cost behaviour 成本性态   pYa8iQ`6U;  
  C (171)cost benefit analysis 成本效益分析   q.U` mtS  
  C (172)cost center 成本中心   t,#7F$t  
  C (173)cost driver 成本动因
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