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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 v><c@a=[  
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  1.audit   审计 :Rftn6!  
  2.attestation   鉴证 n ZbINhls  
  3.credibility   可信赖程度 d:X@zUR*)  
  4.audit of financial statements 财务报表审计 ms]r1x"  
  5.agreed-upon procedures 执行商定程序 )/y7Fh  
  6.high levels of assurance 高水平保证 cs]h+yE  
  7.compilation 编制 w wuM!Z+  
  8.reliability 可靠性 @,:6wKMc  
  9.relevance 相关性 s;ivoGe}  
  10.professional skepticism 职业谨慎 -`8pahI  
  11.objectivity 客观性 X3dXRDB'  
  12. professional competence 专业胜任能力 h]>QGX[kC  
  13.Senior/CPA-in-charge 项目经理 Ov-Y.+L:  
  14.audit engagement letter 业务约定书 li3 7*  
  15.recurring audit 连续审计 q?* z<)#  
  16.the client 委托人 m}$7d5  
  17.change CPA 更换注册会计 ^cnTZzT#Q  
  18.the existing CPA 现任注册会计师 Ym8 V)  
  19.the successor CPA 后任注册会计师 V"Sa9P{y"  
  20.the preceding CPA前任注册会计师 */6lyODf  
  21.issue the audit report 出具审计报告 (B^rW,V[R  
  22.expert 专家 GyZpdp!  
  23.the board of directors 董事会 LsI8 T uv  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;xl0J*r  
  25.assess material misstatement risks评估重大错报风险 E~y( @72)  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L[cP2X]NQ  
  27.a general knowledge of —— 初步了解―――的情况 ,6 IKkyD  
  28.a more knowledge of—— 进一步了解的情况 ) w1`<7L  
  29.the prior year‘s working papers 以前年度工作底稿 KPrH1 [VU  
  30.minutes of meeting 会议纪要 *yZ `aKfH  
  31.business risks 经营风险 Xmm) z  
  32.appropriateness 适当性 A`:a T{j  
  33.accounting estimate 会计估计 xjy(f~'  
  34.management representations 管理层声明 FX1H2N(  
  35.going concern assumption 持续经营假设 p>l:^ -N;f  
  36.audit plan 审计计划 h.*v0cq:  
  37.significant audit areas 重点审计领域 &~a S24c  
  38.error 错误 &e6!/y&  
  39.fraud舞弊 ~Jh1$O,9o  
  40.modified or additional procedures 修改或追加审计程序 2j;9USZ p  
  41.misappropriation of assets 侵占资产 aJ"m`5]=%  
  42.transactions without substance 虚假交易 $3 =S\jyfK  
  43.unusual pressures 异常压力 kK|D&Xy`  
  44.the suspected noncompliance 涉嫌存在违法行为 9Wv}g"KY0  
  45.materialiy 重要性 >i_ #q$o  
  46.exceed the materiality level 超过重要性水平 @GWJq 3e  
  47.approach the materiality level 接近重要性水平 !+u K@z&G  
  48.an acceptably low level 可接受水平 we/sv9v}n  
  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 `k6ZAOQtX  
  50.misstatements or omissions 错报或漏报 p/U{*i ]t  
  51.aggregate 总计 .>a [  
  52.subsequent events 期后事项 2}n7f7[/b  
  53.adjust the financial statements 调整财务报表 )~0TGy|  
  54.perform additional audit procedures 实施追加的审计程序 |[)n.N65 =  
  55.audit risk 审计风险 ij,Rq`}l  
  56.detection risk 检查风险 U38~m}c  
  57.inappropriate audit opinion 不适当的审计意见 ^D76_'{  
  58.material misstatement 重大的错报 c`@";+|r  
  59.tolerable misstatement 可容忍错报 ?2%;VKN4  
  60.the acceptable level of detection risk 可接受的检查风险 7Fx0#cS"\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 FuM:~j v  
  62.simall business 小规模企业 ;pw9+zo ^M  
  63.accounting system 会计系统 iax0V  
  64.test of control 控制测试 Sh2BU3  
  65.walk-through test 穿行测试 h343$,))u  
  66.communication 沟通 v!W{j&N  
  67.flow chart 流程图 ,M9e *  
  68.reperformance of internal control 重新执行 bC /Ql  
  69.audit evidence 审计证据 3$_JNF`  
  70.substantive procedures 实质性程序 A5T&i]  
  71.assertions 认定 #g/m^8n?s  
  72.esistence 存在 j5wfqi  
  73.occurrence 发生 PJ YUD5  
  74.completeness 完整性 ?>Ngsp>-P  
  75.rights and obligations 权利和义务 7`f%? xVn0  
  76.valuation and allocation 计价和分摊 CTS1."kx1  
  77.cutoff 截止 PIAE6,*  
  78.accuracy 准确性 aaP6zJXi  
  79.classification 分类 |\W53,n9  
  80.inspection 检查 uBl&{$<  
  81.supervision of counting 监盘 BwkY;Ur/AL  
  82.observation 观察 npd:aGx  
  83.confirmation 函证 TuEM  
  84.computation 计算 l8khu)\n4R  
  85.analytical procedures 分析程序 {- &`@V  
  86.vouch 核对 S1[, al  
  87.trace 追查 2qot(Zs1i  
  88.audit sampling 审计抽样 84!Hd.H  
  89.error 误差 { V) `6  
  90.expected error 预期误差 (:I]v_qEYS  
  91.population 总体 dVUe!S`  
  92.sampling risk 抽样风险 ?qb35  
  93.non- sampling risk 非抽样风险 S:XsO9:{  
  94.sampling unit 抽样单位 W* Si"s2  
  95.statistical sampling 统计抽样 ):[}NDmC  
  96.tolerable error 可容忍误差 *4e?y  
  97.the risk of under reliance 信赖不足风险 v;`>pCal  
  98.the risk of over reliance 信赖过度风险 ps;dbY*s6  
  99.the risk of incorrect rejection 误拒风险 }i{qRx"4  
  100. the risk of incorrect acceptance 误受风险 zn>+ \  
  101.working trial balance 试算平衡表 QWnGolN  
  102.index and cross-referencing 索引和交叉索引 RRXp9{x`  
  103.cash receipt 现金收入 j XH9P q4  
  104.cash disbursement 现金支出 7{]dh+)  
  105.bank statement 银行对账单 Se_]=>WI  
  106.bank reconciliation 银行存款余额调节表 J?dLI_{ <  
  107.balance sheet date 资产负债表日 xKl1DIN[  
  108.net realizable value 可变现净值 $}.+}'7$  
  109.storeroom 仓库 DJ DQH\&  
  110.sale invoice 销售发票 tXqX[Td`0g  
  111.price list 价目表 :G6aO  
  112.positive confirmation request 积极式询证函 n\M8>9c  
  113.negative confirmation request 消极式询证函 4&=</ok6`0  
  114.purchase requisition 请购单 t>AOF\  
  115.receiving report 验收报告 [}M!ez  
  116.gross margin 毛利 `KN>0R2k  
  117.manufacturing overhead 制造费用 FZ?:BX^  
  118.material requisition 领料单 NYr)=&)Ke.  
  119.inventory-taking 存货盘点 yx|{:Li!  
  120.bond certificate 债券 j!w{  
  121.stock certificate 股票 0k{\W  
  122.audit report 审计报告 _3:%b6&Pz  
  123.entity 被审计单位 |g.CS$'#Nt  
  124.addressee of the audit report 审计报告的收件人 7f}uRXBV$A  
  125.unqualified opinion 无保留意见 h=0a9vIXF  
  126.qualified opinion 保留意见 A .Wf6o  
  127.disclaimer of opinion 无法表示意见 K"x_=^,Yu*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @ ?M\[qeF@  
  A (2)absorbed overhead 已吸收制造费用 ?].MnwYo  
  A (3)absorption costing 吸收成本计算 :dh; @kp  
  A (4)account 账户,报表   lOp. c U  
  A (5)accounting postulate 会计假设   v2E<~/|  
  A (6)accounting series release 会计公告文件   gHp*QL\?9  
  A (7)accounting valuation 会计计价   e b} P/  
  A (8)account sale 承销清单 Y X^c}t}U  
  A (9)accountability concept 经营责任概念   6^WNwe\  
  A (10)accountancy 会计职业   0F@~[W|2  
  A (11)accountant 会计师   rD~/]y)t  
  A (12)accounting 会计   vX\9#Hj  
  A (13)agency cost 代理成本   QM#Vl19>j(  
  A (14)accounting bases 会计基础   uE41"?GS  
  A (15)accounting manual 会计手册   u\Ylo.)b  
  A (16)accounting period 会计期间   9xO@_pkX  
  A (17)accounting policies 会计方针   X!qK[b@Z  
  A (18)accounting rate of return 会计报酬率   Sz@z 0'  
  A (19)accounting reference date 会计参照日   O7Jux-E1C  
  A (20)accounting reference period 会计参照期间   9zb1t1[ W  
  A (21)accrual concept 应计概念   xy]O8> b  
  A (22)accrual expenses 应计费用   ;_vhKU)%J#  
  A (23)acid test ration 速动比率(酸性测试比率)   |y[I!JdR  
  A (24)acquisition 购置   @b,H'WvhfS  
  A (25)acquisition accounting 收购会计   Q{|%kU"  
  A (26)activity based accounting 作业基础成本计算   Yu\$Y0 {]  
  A (27)adjusting events 调整事项   XZ~kXE;B(  
  A (28)administrative expenses 行政管理费   X'jyR:ut#  
  A (29)advice note 发货通知   g ns}%\,  
  A (30)amortization 摊销   9gcW;  
  A (31)analytical review 分析性检查   Jgv Mx  
  A (32)annual equivalent cost 年度等量成本法   I09 W=  
  A (33)annual report and accounts 年度报告和报表   Tj#S')s8  
  A (34)appraisal cost 检验成本   ~c35Y9-5  
  A (35)appropriation account 盈余分配账户   b^Z2Vf:k]  
  A (36)articles of association 公司章程细则   ea"X$ <s>-  
  A (37)assets 资产   n2bhCd]j<b  
  A (38)assets cover 资产保障   |E7 J5ha  
  A (39)asset value per share 每股资产价值   =S`h/fru  
  A (40)associated company 联营公司   D{6 y^@/  
  A (41)attainable standard 可达标准   x[)-h/&Fh  
x*7A33@i  
 A (42)attributable profit 可归属利润   SK\@w9#&$  
  A (43)audit 审计   KU,SAcfR7  
  A (44)audit report 审计报告   @01.Pd   
  A (45)auditing standards 审计准则   Ks P2./N  
  A (46)authorized share capital 额定股本   P|<V0 Vs.  
  A (47)available hours 可用小时   C '( Y  
  A (48)avoidable costs 可避免成本 7P+1W \  
  B (49)back-to-back loan 易币贷款   S-S%IdL  
  B (50)backflush accounting 倒退成本计算   Wp>t\S~N  
  B (51)bad debts 坏帐   YWK0.F,8a  
  B (52)bad debts ratio 坏帐比率   b^$`2m-?@f  
  B (53)bank charges 银行手续费   G0UaE1n  
  B (54)bank overdraft 银行透支   6}TunR  
  B (55)bank reconciliation 银行存款调节表   reN\| ?0{  
  B (56)bank statement 银行对账单   &SE}5ddC7  
  B (57)bankruptcy 破产   f?UI+ TU  
  B (58)basis of apportionment 分摊基础   oZiW4z*Wh  
  B (59)batch 批量   X\h.@+f=  
  B (60)batch costing 分批成本计算   1 %P-X!  
  B (61)beta factor B(市场)风险因素   }#FV{C]  
  B (62)bill 账单   k sv]  
  B (63)bill of exchange 汇票   'z. GAR  
  B (64)bill of landing 提单   gB'ajX=OA/  
  B (65)bill of materials 用料预计单   ; BN81;  
  B (66)bill payable 应付票据   o9 9ExQ.  
  B (67)bill receivable 应收票据   fEZuv?@  
  B (68)bin card 存货记录卡   e,xL~P{|  
  B (69)bonus 红利   <a"(B*bBd  
  B (70)book-keeping 薄记   YRlfU5  
  B (71)Boston classification 波士顿分类   -i`jS_-Cv-  
  B (72)breakeven chart 保本图   _ p\L,No  
  B (73)breakeven point 保本点   ]eKuR"ob0  
  B (74)breaking-down time 复位时间   7#R)+  
  B (75)budget 预算   ']1n?K=A  
  B (76)budget center 预算中心   $xWwI( SaB  
  B (77)budget cost allowance 预算成本折让   idYB.]Y(  
  B (78)budget manual 预算手册   3J#LxYK  
  B (79)budget period 预算期间   t(#9.b`W)  
  B (80)budgetary control 预算控制   ^/ "}_bR  
  B (81)budgeted capacity 预算生产能力   =wh[D$n$~  
  B (82)burden 制造费用   o pTXI*QA  
  B (83)business center 经营中心   ab2FK  
  B (84)business entity 营业个体   ^cYB.oeu  
  B (85)business unit 经营单位   f kZHy|m  
 B (86)buy-out management 管理性购买产权   Zk=,`sBC  
  B (87)by-product 副产品 )q=F_:$  
  C (88)called-up share capital 催缴股本   lcdhOjz!N  
  C (89)capacity 生产能力   <N vw*yA  
  C (90)capacity ratios 生产能力比率   E{orezP  
  C (91)capital 资本   M@cFcykK  
  C (92)capital assets pricing model资本资产计价模式   =P(*j7=  
  C (93)capital commitment 承诺资本   0SI@`C*1o  
  C (94)capital employed 已运用的资本   b(0<,r8  
  C (95)capital expenditure 资本支出   e34>q:#5l  
  C (96)capital expenditureauthorization 资本支出核准   qq5X3K2&  
  C (97)capital expenditure control 资本支出控制   /f#b;qa,  
  C (98)capital expenditure proposal资本支出申请   ;ek*2Lh  
  C (99)capital funding planning 资本基金筹集计划   U!(.i1^n  
  C (100)capital gain 资本收益   5s[nE\oaG  
  C (101)capital investment appraisal资本投资评估   pp@ Owpb  
  C (102)capital maintenance 资本保全   i1B!oZ3q  
  C (103)capital resource planning 资本资源计划   hp~q!Q1=  
  C (104)capital surplus 资本盈余   .?45:Ey~g  
  C (105)capital turnover 资本周转率   oPKLr31zt  
  C (106)card 记录卡   ?8-Am[xH  
  C (107)cash 现金   " @D  
  C (108)cash account 现金账户   OS z71;j  
  C (109)cash book 现金账薄   KnG7w^  
  C (110)cash cow 金牛产品   (DiduSJ  
  C (111)cash flow 现金流量   iww/s  
  C (112)cash discounted 现金贴现   \l59/ZFan  
  C (113)cash flow budget 现金流量预算   -uYxc=4Lh  
  C (114)cash flow statement 现金流量表   1{a%V $S[  
  C (115)cash ledger 现金分类账   <O1R*CaP  
  C (116)cash limit 现金限额   $r!CQ 2S  
  C (117)CCA 现时成本会计   IbI0".o  
  C (118)center 中心   wEjinP$2  
  C (119)changeover time 变更时间   j .q}OK  
  C (120)chartered entity 特许经济个体   CYaN;HV@_  
  C (121)cheque 支票   ;xwcK-A  
  C (122)cheque register 支票登记薄   "/'3I/}  
  C (123)coin analysis 零钱分类   pl]|yIZ  
  C (124)classification 分类   yD3}USw  
  C (125)clock card 工时卡   ~XOmxz0  
  C (126)code 代码    lbHgxZ  
  C (127)commitment accounting 承诺确认会计   !l%:   
  C (128)common cost 共同成本   8<L{\$3HP|  
  C (129)company limited byguarantee 有限担保责任公司   joe)b  
C (130)company limited shares 股份有限公司   ,31 ? Aa  
  C (131)competitive position 竞争能力状况   83vMj$P  
  C (132)concept 概念    cyl%p$  
  C (133)conglomerate 跨行业企业   \BnU ?z  
  C (134)consistency concept 一致性概念   X FS~  
  C (135)consolidated accounts 合并报表   U,#~9  
  C (136)consolidation accounting 合并会计   4LTm&+(5  
  C (137)consortium 财团   11oNlgY&  
  C (138)contingency plan 应急计划    L8`v  
  C (139)contingent liabilities 或有负债   ,jY:@<n  
  C (140)continuous operation 连续生产   :r*hY$v  
  C (141)contra 抵消   JN wI{  
  C (142)contract cost 合同成本   MltO.K!  
  C (143)contract costing 合同成本计算   p>tkRA?lk  
  C (144)contribution 贡献毛益   Dj\nsc@e3  
  C (145)contribution centre 贡献中心   ! 6(3Y  
  C (146)contribution chart 贡献图   hY&Yp^"}]^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @ VWED  
  C (148)contribution to salesration 贡献毛益对销售比率   c1Ks{%iA  
  C (149)control 控制   |3]/C rR_  
  C (150)control account 控制帐户   F vkyp "W3  
  C (151)control limits 控制限度   aC,adNub  
  C (152)controllability concept 可控制概念   'zYS:W  
  C (153)controllable cost 可控制成本   Y9^l|,bm5  
  C (154)conversion cost 加工成本   0+CcNY9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !UoA6C:  
  C (156)corporate appraisal 公司评估   gv`_+E{P  
  C (157)corporate planning 公司计划   IhNX~Jg'^  
  C (158)corporate social reporting 公司社会报告   <\#'o}  
  C (159)corporation 股份公司   \GL] I.  
  C (160)cost 成本   z8X7Y >+SA  
  C (161)cost account 成本帐户   {[!<yUJ`S#  
  C (162)cost accounting 成本会计   $S#Z>d*1!  
  C (163)cost accounting manual 成本手册   |]< 3cW+  
  C (164)cost accounts calendar 成本报表的日历时间   x9 > ho  
  C (165)cost adjustment 成本调整   R%jOgZG  
  C (166)cost allocation 成本分配   8B G Z  
  C (167)cost apportionment 成本分摊   SoU(fI[6  
  C (168)cost attribution 成本归属   7p1Y g  
  C (169)cost audit 成本审计   <e UsMo<  
  C (170)cost behaviour 成本性态   5&n:i,  
  C (171)cost benefit analysis 成本效益分析   t(3 f} ?  
  C (172)cost center 成本中心   M_E,pg=rWI  
  C (173)cost driver 成本动因
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