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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 ULU ]k#  
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  1.audit   审计 &}T`[ d_Z  
  2.attestation   鉴证 CWBsiL f  
  3.credibility   可信赖程度 ?'T>/<(  
  4.audit of financial statements 财务报表审计 00;=6q]TA  
  5.agreed-upon procedures 执行商定程序 (|U+(~PJ  
  6.high levels of assurance 高水平保证 GQ8I |E  
  7.compilation 编制 Eq.c;3  
  8.reliability 可靠性 )%^oR5W  
  9.relevance 相关性 `n^jU92  
  10.professional skepticism 职业谨慎 0w+hf3K+:  
  11.objectivity 客观性 {+C>^b  
  12. professional competence 专业胜任能力 7ZZSAI  
  13.Senior/CPA-in-charge 项目经理 9,y&?GLP  
  14.audit engagement letter 业务约定书 U +mx@C_  
  15.recurring audit 连续审计 d Dpe$N  
  16.the client 委托人 <S\S @3  
  17.change CPA 更换注册会计 m@zxjIwT  
  18.the existing CPA 现任注册会计师 mnil1*-c0  
  19.the successor CPA 后任注册会计师 =,T~F3pK  
  20.the preceding CPA前任注册会计师 _&F6As !{  
  21.issue the audit report 出具审计报告 tOspDPSXX  
  22.expert 专家 XLmbpEh  
  23.the board of directors 董事会 f2{4Y)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 PFPfLxna  
  25.assess material misstatement risks评估重大错报风险 .f jM9G#  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U Ciq'^,  
  27.a general knowledge of —— 初步了解―――的情况 0A1l"$_|  
  28.a more knowledge of—— 进一步了解的情况 E#H O0 ]S  
  29.the prior year‘s working papers 以前年度工作底稿 gpw(j0 /Fs  
  30.minutes of meeting 会议纪要 ie$=3nZJ}  
  31.business risks 经营风险 (9cIU2e  
  32.appropriateness 适当性 t#P)KcWOt  
  33.accounting estimate 会计估计 x7NxHTL  
  34.management representations 管理层声明  bM-Y4[  
  35.going concern assumption 持续经营假设 '|]zBpz  
  36.audit plan 审计计划 K/%aoTO}  
  37.significant audit areas 重点审计领域 {g @ *jo&  
  38.error 错误 1/&j'B  
  39.fraud舞弊 *:&fw'vd,  
  40.modified or additional procedures 修改或追加审计程序 BV!Kiw  
  41.misappropriation of assets 侵占资产 iOJgZuP  
  42.transactions without substance 虚假交易 MnX2sX|  
  43.unusual pressures 异常压力 F5MWxAS,>  
  44.the suspected noncompliance 涉嫌存在违法行为 LG,RF:  
  45.materialiy 重要性 8"<!8Img  
  46.exceed the materiality level 超过重要性水平 MI@ RdXkY  
  47.approach the materiality level 接近重要性水平 :\bttPw5  
  48.an acceptably low level 可接受水平 @{ nT4{  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 @x=CMF15  
  50.misstatements or omissions 错报或漏报 B' :ZX-Q)  
  51.aggregate 总计 ho(Y?'^t3  
  52.subsequent events 期后事项 Lqch~@E&%#  
  53.adjust the financial statements 调整财务报表 EI_J7J+  
  54.perform additional audit procedures 实施追加的审计程序 xE)pj|  
  55.audit risk 审计风险 G)e 20Mst  
  56.detection risk 检查风险 |/<iydP  
  57.inappropriate audit opinion 不适当的审计意见 w1KQ9H*  
  58.material misstatement 重大的错报 ~Snw':  
  59.tolerable misstatement 可容忍错报 D:F!;n9  
  60.the acceptable level of detection risk 可接受的检查风险 +QHhAA$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1:&$0jU&U  
  62.simall business 小规模企业 xeHu-J!P  
  63.accounting system 会计系统 {K|{a  
  64.test of control 控制测试 pixI& iQ  
  65.walk-through test 穿行测试 EAq >v t83  
  66.communication 沟通 yqBu7E$X  
  67.flow chart 流程图 ]3I_H+hU  
  68.reperformance of internal control 重新执行 B[$SA-ZHi  
  69.audit evidence 审计证据 ZO;]Zt]  
  70.substantive procedures 实质性程序 F;_;lRAb  
  71.assertions 认定 8bK}& *z<  
  72.esistence 存在 >eEf|tKO  
  73.occurrence 发生 lO) B/N&  
  74.completeness 完整性 3$kZu  
  75.rights and obligations 权利和义务 ##n\9ipD  
  76.valuation and allocation 计价和分摊 6 XG+YIG6w  
  77.cutoff 截止 R1 wd Q8q  
  78.accuracy 准确性 -!}1{   
  79.classification 分类 .6'T;SoK>  
  80.inspection 检查 @+ 2Zt%  
  81.supervision of counting 监盘 un /eS-IIh  
  82.observation 观察 T }8aj  
  83.confirmation 函证 :5Vu.\,1  
  84.computation 计算 K{iay g!k  
  85.analytical procedures 分析程序 A9R}74e4g  
  86.vouch 核对 %!=YNm  
  87.trace 追查 |/(5GX,X  
  88.audit sampling 审计抽样 B#gmT2L  
  89.error 误差 )l"0:1Ig  
  90.expected error 预期误差 [cH/Y2[  
  91.population 总体 vIG,!^*3  
  92.sampling risk 抽样风险 MUo?ajbqOd  
  93.non- sampling risk 非抽样风险 [Dt\E4  
  94.sampling unit 抽样单位 /;lk.-yU  
  95.statistical sampling 统计抽样 ECSC,oJ  
  96.tolerable error 可容忍误差 m&%N4Q~X>  
  97.the risk of under reliance 信赖不足风险 vd ;wQ  
  98.the risk of over reliance 信赖过度风险 F-R`'{ ka  
  99.the risk of incorrect rejection 误拒风险 iKK=A.g  
  100. the risk of incorrect acceptance 误受风险 K)v(Z"  
  101.working trial balance 试算平衡表 'Oc8[8   
  102.index and cross-referencing 索引和交叉索引 K l4",  
  103.cash receipt 现金收入 dn5v|[dJ  
  104.cash disbursement 现金支出  ?y '.sQ  
  105.bank statement 银行对账单 '|cuVxcE55  
  106.bank reconciliation 银行存款余额调节表  [: k'VXL  
  107.balance sheet date 资产负债表日 f>'7~69  
  108.net realizable value 可变现净值 "2h#i nS  
  109.storeroom 仓库 pQ/:*cd+M  
  110.sale invoice 销售发票 *H$nydQ:  
  111.price list 价目表 /qC YNwWH9  
  112.positive confirmation request 积极式询证函 t.zSJ|T_&O  
  113.negative confirmation request 消极式询证函 >YW>=5_  
  114.purchase requisition 请购单 V4"AFArI  
  115.receiving report 验收报告 A1@-;/H3  
  116.gross margin 毛利 z=xHk|+'  
  117.manufacturing overhead 制造费用 .SsIU\[)  
  118.material requisition 领料单 =#u2Rx%V  
  119.inventory-taking 存货盘点 @<2pYIi 8  
  120.bond certificate 债券 w Vof_'F1  
  121.stock certificate 股票 9@j~1G%^  
  122.audit report 审计报告 m<yA] ';s  
  123.entity 被审计单位 ! Q#b4f  
  124.addressee of the audit report 审计报告的收件人 3xe8DD  
  125.unqualified opinion 无保留意见 }iC~B}  
  126.qualified opinion 保留意见 Brl6r8LGi  
  127.disclaimer of opinion 无法表示意见 ?1{`~)"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .x x#>Y-\  
  A (2)absorbed overhead 已吸收制造费用 G^R;~J*TDE  
  A (3)absorption costing 吸收成本计算 ^4[\-L8Lpq  
  A (4)account 账户,报表   S ~_%  
  A (5)accounting postulate 会计假设   pFK |4u  
  A (6)accounting series release 会计公告文件   Z 0:2x(x9  
  A (7)accounting valuation 会计计价   kgIWgk%  
  A (8)account sale 承销清单 :b>|U"ux  
  A (9)accountability concept 经营责任概念   EK'&S=]  
  A (10)accountancy 会计职业   {7wvC)WW  
  A (11)accountant 会计师   H )}WWXK  
  A (12)accounting 会计   N!v@!z9Mu  
  A (13)agency cost 代理成本   ^"Y'zI L  
  A (14)accounting bases 会计基础   A Wi87q  
  A (15)accounting manual 会计手册   :+5afv}  
  A (16)accounting period 会计期间   c,qCZ-.Sg  
  A (17)accounting policies 会计方针   HB}gn2 .1&  
  A (18)accounting rate of return 会计报酬率   A)#sh) }Q  
  A (19)accounting reference date 会计参照日   YfalsQ8  
  A (20)accounting reference period 会计参照期间   =4 D_-Q  
  A (21)accrual concept 应计概念   vraU&ze\1  
  A (22)accrual expenses 应计费用   10rGA=x'(  
  A (23)acid test ration 速动比率(酸性测试比率)   zJ:r0Bt  
  A (24)acquisition 购置   L,Nr,QC-  
  A (25)acquisition accounting 收购会计   L1xD$wl  
  A (26)activity based accounting 作业基础成本计算   Tc(R-Wi  
  A (27)adjusting events 调整事项   9c^EoYpy-  
  A (28)administrative expenses 行政管理费   gd K/:%u3  
  A (29)advice note 发货通知   5jQP"^g  
  A (30)amortization 摊销   jq]"6/xxb  
  A (31)analytical review 分析性检查   |BkY"F7m9  
  A (32)annual equivalent cost 年度等量成本法   >>cd3)b  
  A (33)annual report and accounts 年度报告和报表   r8%,xA&  
  A (34)appraisal cost 检验成本   4sQAR6_SW~  
  A (35)appropriation account 盈余分配账户   D.o|($S0  
  A (36)articles of association 公司章程细则   ehusI-q  
  A (37)assets 资产   +I n"OR%  
  A (38)assets cover 资产保障   a~7osRmp0  
  A (39)asset value per share 每股资产价值   P` F'Nf2U  
  A (40)associated company 联营公司   "V0:Lq  
  A (41)attainable standard 可达标准   sri#L+I  
CD1=2  
 A (42)attributable profit 可归属利润   :"^< aLj  
  A (43)audit 审计   UMwMXmZNJ  
  A (44)audit report 审计报告   k#5e:VOb  
  A (45)auditing standards 审计准则   }.) 43(>]  
  A (46)authorized share capital 额定股本   2P_^@g  
  A (47)available hours 可用小时   ~&lJT  
  A (48)avoidable costs 可避免成本 >Ron+ oe  
  B (49)back-to-back loan 易币贷款   u2B W]T]  
  B (50)backflush accounting 倒退成本计算   zlztF$Bo  
  B (51)bad debts 坏帐   ]3,.g)U*m  
  B (52)bad debts ratio 坏帐比率   F6c[v|3  
  B (53)bank charges 银行手续费   z~e~K`S  
  B (54)bank overdraft 银行透支   nvK7*-  
  B (55)bank reconciliation 银行存款调节表   !b->u_  
  B (56)bank statement 银行对账单   v6-~fcX0G  
  B (57)bankruptcy 破产   K}<!{/fi)  
  B (58)basis of apportionment 分摊基础   h_chZB'  
  B (59)batch 批量   x<j"DS}S)D  
  B (60)batch costing 分批成本计算   |id79qY7g  
  B (61)beta factor B(市场)风险因素   u%1k  
  B (62)bill 账单   if[o?6U4t  
  B (63)bill of exchange 汇票   @Du}   
  B (64)bill of landing 提单   Y-3[KHD  
  B (65)bill of materials 用料预计单   hRa(<ZK  
  B (66)bill payable 应付票据   KCh  
  B (67)bill receivable 应收票据   zt[ 4_;2Y  
  B (68)bin card 存货记录卡   nN`Z0?  
  B (69)bonus 红利   yEUNkZ5^  
  B (70)book-keeping 薄记   ]6B mCh  
  B (71)Boston classification 波士顿分类   ZE8/ m")  
  B (72)breakeven chart 保本图   .eabtGO,  
  B (73)breakeven point 保本点   4-+ozC{  
  B (74)breaking-down time 复位时间   t&9as}  
  B (75)budget 预算   %g0z) J  
  B (76)budget center 预算中心   mfngbFa1  
  B (77)budget cost allowance 预算成本折让   _(6B.  
  B (78)budget manual 预算手册   iRUR4Zs  
  B (79)budget period 预算期间   5hJYy`h~  
  B (80)budgetary control 预算控制   yC'hwoQ`  
  B (81)budgeted capacity 预算生产能力   y*}vG}e%  
  B (82)burden 制造费用   Im ?= e  
  B (83)business center 经营中心   gVa+.x]  
  B (84)business entity 营业个体   -7k|6"EwM  
  B (85)business unit 经营单位   Ig02M_  
 B (86)buy-out management 管理性购买产权   8|5Gv  
  B (87)by-product 副产品 Txt%nzIu  
  C (88)called-up share capital 催缴股本    :Hzz {'  
  C (89)capacity 生产能力   t+3   
  C (90)capacity ratios 生产能力比率   8O8\q ;US  
  C (91)capital 资本   :F^$"~(,  
  C (92)capital assets pricing model资本资产计价模式   d; mmM\3]  
  C (93)capital commitment 承诺资本   ASKAgU"h  
  C (94)capital employed 已运用的资本   pcI&  
  C (95)capital expenditure 资本支出   qGpP,  
  C (96)capital expenditureauthorization 资本支出核准   lh,ylh  
  C (97)capital expenditure control 资本支出控制   A6^p}_  
  C (98)capital expenditure proposal资本支出申请   1V|< A  
  C (99)capital funding planning 资本基金筹集计划   5q5 )uv"  
  C (100)capital gain 资本收益   ),cQUB  
  C (101)capital investment appraisal资本投资评估    xFBh?  
  C (102)capital maintenance 资本保全   [&h#iTRT  
  C (103)capital resource planning 资本资源计划   ku/\16E/k  
  C (104)capital surplus 资本盈余   eJU;*] xfH  
  C (105)capital turnover 资本周转率   Ku<b0<`  
  C (106)card 记录卡   2{A;du%&  
  C (107)cash 现金   (3 IZ  
  C (108)cash account 现金账户   L6|Hgrj-u  
  C (109)cash book 现金账薄   y z[%MXI  
  C (110)cash cow 金牛产品   dtB[m^$  
  C (111)cash flow 现金流量   &`9j)3^J.  
  C (112)cash discounted 现金贴现   K0tV'Ml#"  
  C (113)cash flow budget 现金流量预算   xS= _yO9-  
  C (114)cash flow statement 现金流量表   o3Mf:;2cC  
  C (115)cash ledger 现金分类账   b8rp8' M)  
  C (116)cash limit 现金限额   99<4t$KH  
  C (117)CCA 现时成本会计   v<L=!-b^  
  C (118)center 中心   ^I]LoG:  
  C (119)changeover time 变更时间   <+V-k|  
  C (120)chartered entity 特许经济个体   To3^L_v"  
  C (121)cheque 支票   4bP13f  
  C (122)cheque register 支票登记薄   p86~~rvq[  
  C (123)coin analysis 零钱分类   L +L 9Y}  
  C (124)classification 分类   %tT"`%(+  
  C (125)clock card 工时卡   TQ; Z.)L  
  C (126)code 代码   8O,? |c=>  
  C (127)commitment accounting 承诺确认会计   *6:v}#b[  
  C (128)common cost 共同成本   %dEB/[  
  C (129)company limited byguarantee 有限担保责任公司   YTQ5sFuGM  
C (130)company limited shares 股份有限公司   z)}3**3'y  
  C (131)competitive position 竞争能力状况   ? m&IF<b  
  C (132)concept 概念    }VF#\q  
  C (133)conglomerate 跨行业企业   OkLz^R?d  
  C (134)consistency concept 一致性概念   r]v&t  
  C (135)consolidated accounts 合并报表   9/#0?(K8  
  C (136)consolidation accounting 合并会计   b)N[[sOt  
  C (137)consortium 财团   2b5#PcKa  
  C (138)contingency plan 应急计划   +}P%HH]E/p  
  C (139)contingent liabilities 或有负债   J0=7'@(p  
  C (140)continuous operation 连续生产   *'6s63)I2  
  C (141)contra 抵消   Kl{-zX  
  C (142)contract cost 合同成本   )D;*DUtMVm  
  C (143)contract costing 合同成本计算   VM7 !0  
  C (144)contribution 贡献毛益   )CJES!! W  
  C (145)contribution centre 贡献中心   aYqm0HCT  
  C (146)contribution chart 贡献图   S@x}QQ|.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =-_)$GOI'  
  C (148)contribution to salesration 贡献毛益对销售比率   _1ew(x2J  
  C (149)control 控制   [!EXMpq'  
  C (150)control account 控制帐户   ?]^zD k@~  
  C (151)control limits 控制限度   2Zy_5>~  
  C (152)controllability concept 可控制概念   kB o;h.[l  
  C (153)controllable cost 可控制成本   2UiR~P]%  
  C (154)conversion cost 加工成本   K}x_nW  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y,C=@t@_  
  C (156)corporate appraisal 公司评估   xOythvO  
  C (157)corporate planning 公司计划   a5|@R<iF  
  C (158)corporate social reporting 公司社会报告   [u`6^TycP  
  C (159)corporation 股份公司   Y(_KizBY  
  C (160)cost 成本   Wbe0ZnM]  
  C (161)cost account 成本帐户   k'Gw!p}  
  C (162)cost accounting 成本会计   C6|(ktt  
  C (163)cost accounting manual 成本手册   um7o!yg,  
  C (164)cost accounts calendar 成本报表的日历时间   uMvb-8  
  C (165)cost adjustment 成本调整   r$ =qQ7^#  
  C (166)cost allocation 成本分配   I.1D*!tz  
  C (167)cost apportionment 成本分摊   Y&K <{\vE  
  C (168)cost attribution 成本归属   &f-hG3/M  
  C (169)cost audit 成本审计   %]!adro~  
  C (170)cost behaviour 成本性态   Ql8bt77eI-  
  C (171)cost benefit analysis 成本效益分析   ~O{W;Cyh  
  C (172)cost center 成本中心   %t*  
  C (173)cost driver 成本动因
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