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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 -+_&#twU  
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  1.audit   审计 eUlb6{!y?  
  2.attestation   鉴证 EZBzQ""  
  3.credibility   可信赖程度 YYW70k:  
  4.audit of financial statements 财务报表审计 d2sq]Q  
  5.agreed-upon procedures 执行商定程序 BH a>2N  
  6.high levels of assurance 高水平保证 yw!`1#3.  
  7.compilation 编制 2s%M,Nb  
  8.reliability 可靠性 He3zV\X[Z  
  9.relevance 相关性 pSFWNWQ'B  
  10.professional skepticism 职业谨慎 9YhsJ~"Q  
  11.objectivity 客观性 _9r{W65s  
  12. professional competence 专业胜任能力 ze N!*VG  
  13.Senior/CPA-in-charge 项目经理 d 4R+gIA  
  14.audit engagement letter 业务约定书 a0\UL"z#+  
  15.recurring audit 连续审计 iZk``5tPE  
  16.the client 委托人 \'*`te:{  
  17.change CPA 更换注册会计 #jiq Rhm  
  18.the existing CPA 现任注册会计师 #" -^;Z  
  19.the successor CPA 后任注册会计师 ':4pH#E  
  20.the preceding CPA前任注册会计师 |pSoBA9U  
  21.issue the audit report 出具审计报告 MGDv4cFE.  
  22.expert 专家 rK|&u v*b  
  23.the board of directors 董事会 ]M;! ])b$  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Xm'K6JH'  
  25.assess material misstatement risks评估重大错报风险 5&= n  
  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 dC#\ut%l  
  27.a general knowledge of —— 初步了解―――的情况 ;(6lN<i U  
  28.a more knowledge of—— 进一步了解的情况 }4%)m  
  29.the prior year‘s working papers 以前年度工作底稿 _B FX5ifK  
  30.minutes of meeting 会议纪要 7!w nx.  
  31.business risks 经营风险 Un{ln*AR\  
  32.appropriateness 适当性 ped Yf{T  
  33.accounting estimate 会计估计 S\gP=.G  
  34.management representations 管理层声明 `wd*&vl  
  35.going concern assumption 持续经营假设 kZ%W?#  
  36.audit plan 审计计划 \;gt&*$-  
  37.significant audit areas 重点审计领域 ,5*xE\9G  
  38.error 错误 J?fh3RW9  
  39.fraud舞弊 $uyn W3h  
  40.modified or additional procedures 修改或追加审计程序 VTfaZ/e.  
  41.misappropriation of assets 侵占资产 4[0?F!%  
  42.transactions without substance 虚假交易 /j@ `aG(a  
  43.unusual pressures 异常压力 olxP`iK  
  44.the suspected noncompliance 涉嫌存在违法行为 { ][7Np!y  
  45.materialiy 重要性 *Bsmn!_cB{  
  46.exceed the materiality level 超过重要性水平 :Xh`.*{EX  
  47.approach the materiality level 接近重要性水平 Gi4dgMVei  
  48.an acceptably low level 可接受水平 o{W] mr3D  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 n ]}2O 4 j  
  50.misstatements or omissions 错报或漏报 w{EU9C  
  51.aggregate 总计 -wMW@:M_  
  52.subsequent events 期后事项 [ {LnE:  
  53.adjust the financial statements 调整财务报表 CT%m_lN  
  54.perform additional audit procedures 实施追加的审计程序 '$-,;vnP0  
  55.audit risk 审计风险 } /3pC a  
  56.detection risk 检查风险 )^f Q@C8  
  57.inappropriate audit opinion 不适当的审计意见 N==_'`O1Q0  
  58.material misstatement 重大的错报 G$uOk?R#5c  
  59.tolerable misstatement 可容忍错报 )0 MshgM  
  60.the acceptable level of detection risk 可接受的检查风险 TFDCo_>o  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 g@VndAp  
  62.simall business 小规模企业 x]cZ m^  
  63.accounting system 会计系统 _5 tqO5'  
  64.test of control 控制测试 [iy;}5XK  
  65.walk-through test 穿行测试 g_c)Ts(  
  66.communication 沟通 4,ynt&  
  67.flow chart 流程图 N4|q2Jvj6  
  68.reperformance of internal control 重新执行 L#q9_-(#  
  69.audit evidence 审计证据 166c\QO  
  70.substantive procedures 实质性程序 ~7WXjVZ  
  71.assertions 认定 m>dcb 6B+g  
  72.esistence 存在 h^$}1[  
  73.occurrence 发生 qpqz. {\  
  74.completeness 完整性 H<7DcwXv  
  75.rights and obligations 权利和义务 &ntP ~!w  
  76.valuation and allocation 计价和分摊 ai  _fN  
  77.cutoff 截止 H-KwkH`L4  
  78.accuracy 准确性 - zw{<+;  
  79.classification 分类 pQ(eF0KG  
  80.inspection 检查 Zbh]SF{3F  
  81.supervision of counting 监盘 m&0BbyE.z  
  82.observation 观察 M2P@ &  
  83.confirmation 函证 C!k9JAa$Z  
  84.computation 计算 $"{3yLg  
  85.analytical procedures 分析程序 EZumJ."  
  86.vouch 核对 iZ6C8HK&&  
  87.trace 追查 VSpt&19  
  88.audit sampling 审计抽样 3]OP9!\6  
  89.error 误差  `pd   
  90.expected error 预期误差 39aCwhh7v  
  91.population 总体 SA+%c)j29  
  92.sampling risk 抽样风险 yki51rOI*  
  93.non- sampling risk 非抽样风险 [aZ v?Z  
  94.sampling unit 抽样单位 mQ60@_"Y=,  
  95.statistical sampling 统计抽样 Fxth> O`$  
  96.tolerable error 可容忍误差 0mD;.1:  
  97.the risk of under reliance 信赖不足风险 K[>@'P}y  
  98.the risk of over reliance 信赖过度风险 2*q: ^  
  99.the risk of incorrect rejection 误拒风险 V*7Z,nA  
  100. the risk of incorrect acceptance 误受风险 /\a]S:V-j  
  101.working trial balance 试算平衡表 Zjic"E1  
  102.index and cross-referencing 索引和交叉索引 ngY+Ym  
  103.cash receipt 现金收入 m9<%v0r  
  104.cash disbursement 现金支出 ;.Oh88|k  
  105.bank statement 银行对账单 "i{_<;p O  
  106.bank reconciliation 银行存款余额调节表 :&0yf;>v  
  107.balance sheet date 资产负债表日 ncJFB,4  
  108.net realizable value 可变现净值 }#W`<,*rL.  
  109.storeroom 仓库 Jt>[]g$  
  110.sale invoice 销售发票 JQ/t, v$G  
  111.price list 价目表 KjwY'aYwr:  
  112.positive confirmation request 积极式询证函 <\d|=>;  
  113.negative confirmation request 消极式询证函 U|Z>SE<k  
  114.purchase requisition 请购单 =Kt9,d08x  
  115.receiving report 验收报告 <A -(&+  
  116.gross margin 毛利 sE%<"h\_0  
  117.manufacturing overhead 制造费用 (4 /]dTb  
  118.material requisition 领料单 |;.Pj 3)-  
  119.inventory-taking 存货盘点 0gOrW=  
  120.bond certificate 债券 lO2T/1iMTW  
  121.stock certificate 股票 JXLWRe  
  122.audit report 审计报告 jq("D,  
  123.entity 被审计单位 FSU%?PxO  
  124.addressee of the audit report 审计报告的收件人 1ntkM?  
  125.unqualified opinion 无保留意见 {NY~JFM  
  126.qualified opinion 保留意见 >)n4s Mq  
  127.disclaimer of opinion 无法表示意见 U!\2K~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   bQdSX8: !R  
  A (2)absorbed overhead 已吸收制造费用 ;N$0)2w  
  A (3)absorption costing 吸收成本计算 1] %W\RHxo  
  A (4)account 账户,报表   &vFqe,Z  
  A (5)accounting postulate 会计假设   n-hvh-ZO  
  A (6)accounting series release 会计公告文件   ;naq-%'Sg  
  A (7)accounting valuation 会计计价   zD)IU_GWa  
  A (8)account sale 承销清单 zY1s7/$ i  
  A (9)accountability concept 经营责任概念   ksu}+i,a  
  A (10)accountancy 会计职业   +=6RmId+X  
  A (11)accountant 会计师   ."IJmv  
  A (12)accounting 会计   i+)}aA  
  A (13)agency cost 代理成本   .L^pMU+!^  
  A (14)accounting bases 会计基础   YXX36  
  A (15)accounting manual 会计手册   q[)q|R|  
  A (16)accounting period 会计期间   _)zmIB(}m  
  A (17)accounting policies 会计方针   Q&Z4r9+Z  
  A (18)accounting rate of return 会计报酬率   9|N" @0<B  
  A (19)accounting reference date 会计参照日   *^@#X-NG  
  A (20)accounting reference period 会计参照期间   2JiAd*WK  
  A (21)accrual concept 应计概念   e8AjO$49  
  A (22)accrual expenses 应计费用   Xq,UV  
  A (23)acid test ration 速动比率(酸性测试比率)   M[YTk=IM#  
  A (24)acquisition 购置   JO2ZS6k[  
  A (25)acquisition accounting 收购会计   =f4[=C$&`  
  A (26)activity based accounting 作业基础成本计算   ':4}O#  
  A (27)adjusting events 调整事项   =% q?C r  
  A (28)administrative expenses 行政管理费   IpWy)B>Fl3  
  A (29)advice note 发货通知   UCn*UX  
  A (30)amortization 摊销   PTbA1.B  
  A (31)analytical review 分析性检查   SZ5O89  
  A (32)annual equivalent cost 年度等量成本法   F l_dzh,E  
  A (33)annual report and accounts 年度报告和报表   n+{HNr  
  A (34)appraisal cost 检验成本   I*A0?{  
  A (35)appropriation account 盈余分配账户   t."g\;  
  A (36)articles of association 公司章程细则   <%d51~@={I  
  A (37)assets 资产   N5 SLF4R1  
  A (38)assets cover 资产保障   e2AN[Ar  
  A (39)asset value per share 每股资产价值   lAdDu  
  A (40)associated company 联营公司   bA@ /B'  
  A (41)attainable standard 可达标准   n7IL7?!o  
m~)Fr8Wh6  
 A (42)attributable profit 可归属利润   oA4D\rn8"  
  A (43)audit 审计   -}{%Q?rYj  
  A (44)audit report 审计报告   2;r]gT~  
  A (45)auditing standards 审计准则   jM5_8nS&d  
  A (46)authorized share capital 额定股本    4%g6_KB  
  A (47)available hours 可用小时   0U82f1ei  
  A (48)avoidable costs 可避免成本 k}-yOP{  
  B (49)back-to-back loan 易币贷款   f._l105.  
  B (50)backflush accounting 倒退成本计算   _:35d1[  
  B (51)bad debts 坏帐   =?/N5O(  
  B (52)bad debts ratio 坏帐比率   };&HhBc!g  
  B (53)bank charges 银行手续费   8tb6 gZz  
  B (54)bank overdraft 银行透支   KX?o nsZ  
  B (55)bank reconciliation 银行存款调节表   4. 1rJa  
  B (56)bank statement 银行对账单   $[Tt#CJ w  
  B (57)bankruptcy 破产   r<;l{7lY_  
  B (58)basis of apportionment 分摊基础   4$yV%[j  
  B (59)batch 批量   9[cp7 Rcb  
  B (60)batch costing 分批成本计算   {S[I_\3  
  B (61)beta factor B(市场)风险因素   3B@y &a#&  
  B (62)bill 账单   -Y*VgoK%  
  B (63)bill of exchange 汇票   &qJPwO  
  B (64)bill of landing 提单   9 YP*f  
  B (65)bill of materials 用料预计单   `J72+RA  
  B (66)bill payable 应付票据   D t.0YKF  
  B (67)bill receivable 应收票据   lj .nCV_  
  B (68)bin card 存货记录卡   ;wJ~haC  
  B (69)bonus 红利   ePf+[pV3  
  B (70)book-keeping 薄记   exfm q  
  B (71)Boston classification 波士顿分类   W7H&R,  
  B (72)breakeven chart 保本图   V,V*30K5  
  B (73)breakeven point 保本点   q`XW5VV{K  
  B (74)breaking-down time 复位时间   <&4nOt  
  B (75)budget 预算   <0CzB"Ap  
  B (76)budget center 预算中心   h}<0/  
  B (77)budget cost allowance 预算成本折让   0y)}.'  
  B (78)budget manual 预算手册   'eD J@4Xm  
  B (79)budget period 预算期间   ,eR8 ~(`=  
  B (80)budgetary control 预算控制   b9!.-^<8y  
  B (81)budgeted capacity 预算生产能力   l0I}&,+  
  B (82)burden 制造费用   XC=%H'p  
  B (83)business center 经营中心   )FRM_$t  
  B (84)business entity 营业个体   >DHp*$y  
  B (85)business unit 经营单位   YRPm^kW  
 B (86)buy-out management 管理性购买产权   MWiMUTZg3  
  B (87)by-product 副产品 {J (R  
  C (88)called-up share capital 催缴股本   4t04}vp  
  C (89)capacity 生产能力   >aju k  
  C (90)capacity ratios 生产能力比率   MhNFW'_  
  C (91)capital 资本   ~ |6dH  
  C (92)capital assets pricing model资本资产计价模式   [r(Q s|  
  C (93)capital commitment 承诺资本   #O "  
  C (94)capital employed 已运用的资本   BT] ua]T+  
  C (95)capital expenditure 资本支出   F*M|<E=  
  C (96)capital expenditureauthorization 资本支出核准   F!J J6d53y  
  C (97)capital expenditure control 资本支出控制   jk$86ma!  
  C (98)capital expenditure proposal资本支出申请   zrs<#8!Y_!  
  C (99)capital funding planning 资本基金筹集计划   %?bcT[|3  
  C (100)capital gain 资本收益   syv$XeG=}  
  C (101)capital investment appraisal资本投资评估   n-$VUo  
  C (102)capital maintenance 资本保全   -_NC%iN#C  
  C (103)capital resource planning 资本资源计划   f;gZ|a  
  C (104)capital surplus 资本盈余   j Fma|y  
  C (105)capital turnover 资本周转率   4e +~.5r@i  
  C (106)card 记录卡   hrbo:8SL  
  C (107)cash 现金   [8"ojhdV  
  C (108)cash account 现金账户   LOr|k8tL%  
  C (109)cash book 现金账薄   #O~XVuvF0  
  C (110)cash cow 金牛产品   cq*=|m0}Z  
  C (111)cash flow 现金流量   c"7j3/p  
  C (112)cash discounted 现金贴现   _d@=nK)  
  C (113)cash flow budget 现金流量预算   piOXo=9H.  
  C (114)cash flow statement 现金流量表   {^5?)/<  
  C (115)cash ledger 现金分类账   q@n^ ZzTx  
  C (116)cash limit 现金限额   \?DR s  
  C (117)CCA 现时成本会计   9I`Y-D  
  C (118)center 中心   ahJ1n<  
  C (119)changeover time 变更时间   ME^ , '&  
  C (120)chartered entity 特许经济个体   n-o3  
  C (121)cheque 支票   eWvo,4  
  C (122)cheque register 支票登记薄   JqCc;Cbd  
  C (123)coin analysis 零钱分类   fTq C:r|st  
  C (124)classification 分类   ]u#JuX  
  C (125)clock card 工时卡   w%dL 8k  
  C (126)code 代码   I;7nb4]AmF  
  C (127)commitment accounting 承诺确认会计   w\w(U  
  C (128)common cost 共同成本   xY\ 0 zQ  
  C (129)company limited byguarantee 有限担保责任公司   ]"F5;p; y  
C (130)company limited shares 股份有限公司   R^*K6Ad  
  C (131)competitive position 竞争能力状况    )zq.4  
  C (132)concept 概念   K=?VDN  
  C (133)conglomerate 跨行业企业   ar.AL'  
  C (134)consistency concept 一致性概念   p@YB?#Im  
  C (135)consolidated accounts 合并报表   15{Y9!  
  C (136)consolidation accounting 合并会计    Fl3#D7K  
  C (137)consortium 财团   ZDx@^P y  
  C (138)contingency plan 应急计划   "w_N' -}#  
  C (139)contingent liabilities 或有负债   pI;NL [  
  C (140)continuous operation 连续生产   ifK%6o6  
  C (141)contra 抵消   J:j<"uPm  
  C (142)contract cost 合同成本   C`V)VJM  
  C (143)contract costing 合同成本计算   ^V3v{>D>  
  C (144)contribution 贡献毛益   }P9Ap3?  
  C (145)contribution centre 贡献中心   :q#K} /  
  C (146)contribution chart 贡献图   EE=3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Vp}^NNYf  
  C (148)contribution to salesration 贡献毛益对销售比率   [z kikZy  
  C (149)control 控制   ~D[?$`x:  
  C (150)control account 控制帐户   Nt:9MG>1  
  C (151)control limits 控制限度   nkDy!"K  
  C (152)controllability concept 可控制概念   l4y{m#/  
  C (153)controllable cost 可控制成本   }fR,5|~X  
  C (154)conversion cost 加工成本   X|DO~{-au  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #~L h#  
  C (156)corporate appraisal 公司评估   c+dg_*^  
  C (157)corporate planning 公司计划   b;GD/UI  
  C (158)corporate social reporting 公司社会报告   kJQ#Wz|z]  
  C (159)corporation 股份公司   Oco YV J  
  C (160)cost 成本   =Gk/k}1  
  C (161)cost account 成本帐户   &o3K%M;C?  
  C (162)cost accounting 成本会计   !? 5U|  
  C (163)cost accounting manual 成本手册   %\$;(#h  
  C (164)cost accounts calendar 成本报表的日历时间   *& Lq!rFS  
  C (165)cost adjustment 成本调整   BV`-=wRC  
  C (166)cost allocation 成本分配   $2~\eG=u H  
  C (167)cost apportionment 成本分摊   IJIzXU  
  C (168)cost attribution 成本归属   nqVZqX@oE  
  C (169)cost audit 成本审计   c`*TPqw(B[  
  C (170)cost behaviour 成本性态   U`|0 jJ  
  C (171)cost benefit analysis 成本效益分析   cbYLU\!  
  C (172)cost center 成本中心   HO)/dZNU  
  C (173)cost driver 成本动因
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