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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 N;e d_!  
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  1.audit   审计 iJE  $3  
  2.attestation   鉴证 W'x/Kg,w-  
  3.credibility   可信赖程度 I/D (gY06<  
  4.audit of financial statements 财务报表审计 1w}%>e-S  
  5.agreed-upon procedures 执行商定程序 bcFG$},k  
  6.high levels of assurance 高水平保证 !E<y:$eH:  
  7.compilation 编制 4$ LVl  
  8.reliability 可靠性 &U%AVD[  
  9.relevance 相关性 OnE#8*8  
  10.professional skepticism 职业谨慎 LIYj__4=|  
  11.objectivity 客观性 n}cjVH5  
  12. professional competence 专业胜任能力 /?<o?IR~6  
  13.Senior/CPA-in-charge 项目经理 XVcY?_AS#  
  14.audit engagement letter 业务约定书 L=4%MyZ.e  
  15.recurring audit 连续审计 3B#qQ#  
  16.the client 委托人 b6sj/V8  
  17.change CPA 更换注册会计 T:&  
  18.the existing CPA 现任注册会计师 hw / :  
  19.the successor CPA 后任注册会计师 33dHTV  
  20.the preceding CPA前任注册会计师 SoX\S|}%6[  
  21.issue the audit report 出具审计报告 R&Y+x;({  
  22.expert 专家 555j@  
  23.the board of directors 董事会 Y=+pz^/"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1sgI,5liUs  
  25.assess material misstatement risks评估重大错报风险 ^$-ID6  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 YCr:nYm<f  
  27.a general knowledge of —— 初步了解―――的情况 X}*\/(fzl  
  28.a more knowledge of—— 进一步了解的情况 8."B  
  29.the prior year‘s working papers 以前年度工作底稿 "NR`{1f:O  
  30.minutes of meeting 会议纪要 LUSBRr8  
  31.business risks 经营风险 j4h6p(w{  
  32.appropriateness 适当性 wp7<0PP  
  33.accounting estimate 会计估计 JB.f7-  
  34.management representations 管理层声明 BEWDTOY[  
  35.going concern assumption 持续经营假设 W]b>k lp;  
  36.audit plan 审计计划 wWjZXsOd  
  37.significant audit areas 重点审计领域 w1tWyKq  
  38.error 错误 E(]39B"i  
  39.fraud舞弊 h= tzG KI  
  40.modified or additional procedures 修改或追加审计程序 ?:DeOBAb  
  41.misappropriation of assets 侵占资产 0;9X`z J  
  42.transactions without substance 虚假交易 c'#w 8 V  
  43.unusual pressures 异常压力 ,gAa9  
  44.the suspected noncompliance 涉嫌存在违法行为 9yla &XTD  
  45.materialiy 重要性 s6=jHrdvv  
  46.exceed the materiality level 超过重要性水平 `5da  
  47.approach the materiality level 接近重要性水平 r6_g/7.-  
  48.an acceptably low level 可接受水平 FI|jsO 3  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 M&au A  
  50.misstatements or omissions 错报或漏报 G)~/$EF,_  
  51.aggregate 总计 /G*]3= cSe  
  52.subsequent events 期后事项 EjxzX1:  
  53.adjust the financial statements 调整财务报表 ndW]S7  
  54.perform additional audit procedures 实施追加的审计程序 o@T-kAEf-.  
  55.audit risk 审计风险 {v CB$@/o  
  56.detection risk 检查风险 hO8~Rg   
  57.inappropriate audit opinion 不适当的审计意见 (%p@G5GU  
  58.material misstatement 重大的错报 7dxTyn=  
  59.tolerable misstatement 可容忍错报 %DOV)Qc2  
  60.the acceptable level of detection risk 可接受的检查风险 _,r2g8qm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,j3Y vn W  
  62.simall business 小规模企业 LC 8&},iu  
  63.accounting system 会计系统 '0ks`a4q  
  64.test of control 控制测试 R*PR21g  
  65.walk-through test 穿行测试 )>-94xx|  
  66.communication 沟通 ,%Go.3i[  
  67.flow chart 流程图 {,;R\)8D  
  68.reperformance of internal control 重新执行 s}w?Dvo\  
  69.audit evidence 审计证据 ?rauhTVnJ  
  70.substantive procedures 实质性程序 L R`]C]  
  71.assertions 认定 \\U,|}L .  
  72.esistence 存在 NgI n\) =0  
  73.occurrence 发生 ]*/%5ZOI&  
  74.completeness 完整性 nC6 ;:uM  
  75.rights and obligations 权利和义务 xlKg0 &D  
  76.valuation and allocation 计价和分摊 yyZs[ 5Q  
  77.cutoff 截止 5N~JRq\  
  78.accuracy 准确性 o paRk.p  
  79.classification 分类 kH4xP3. i  
  80.inspection 检查 { pJf ~  
  81.supervision of counting 监盘 gXy'@ !  
  82.observation 观察 /&>vhpZ}  
  83.confirmation 函证 8cKP_Ec  
  84.computation 计算 |[+/ ]Y  
  85.analytical procedures 分析程序 "@s</HGo  
  86.vouch 核对 BQo$c~  
  87.trace 追查 H; D CkVL  
  88.audit sampling 审计抽样 8u|F %Sg  
  89.error 误差 7cMHzh k^  
  90.expected error 预期误差 >U7{EfUJdx  
  91.population 总体 V'iT>  
  92.sampling risk 抽样风险 ny l[d|pVa  
  93.non- sampling risk 非抽样风险 ,#V }qSKUS  
  94.sampling unit 抽样单位 z79c30y]"  
  95.statistical sampling 统计抽样 ?GT,Y5  
  96.tolerable error 可容忍误差 GS)4,.  
  97.the risk of under reliance 信赖不足风险 r)]8zK4;=  
  98.the risk of over reliance 信赖过度风险 cqd}.D  
  99.the risk of incorrect rejection 误拒风险 "h \ (a<  
  100. the risk of incorrect acceptance 误受风险 G4<M@ET  
  101.working trial balance 试算平衡表 ]@P!Q&V #  
  102.index and cross-referencing 索引和交叉索引 k=&UV!J  
  103.cash receipt 现金收入 ]yAOKmS  
  104.cash disbursement 现金支出 1`q>*S](  
  105.bank statement 银行对账单 `fM]3]x>  
  106.bank reconciliation 银行存款余额调节表 jt?DogYx  
  107.balance sheet date 资产负债表日 4N K{RN3  
  108.net realizable value 可变现净值 &x.n>O  
  109.storeroom 仓库 *S= c0  
  110.sale invoice 销售发票 wAA9M4  
  111.price list 价目表 8M6wc394  
  112.positive confirmation request 积极式询证函 7;rf$\-&  
  113.negative confirmation request 消极式询证函 ^| r6>b  
  114.purchase requisition 请购单 yM PZ}  
  115.receiving report 验收报告 -Cc2| ~n  
  116.gross margin 毛利 lHI?GiB@  
  117.manufacturing overhead 制造费用 cOoF +hz0O  
  118.material requisition 领料单 (k$KUP  
  119.inventory-taking 存货盘点 L"[>tY  
  120.bond certificate 债券 w  f""=;  
  121.stock certificate 股票 ,t|qhJF  
  122.audit report 审计报告 v/G)E_  
  123.entity 被审计单位 @Wl2E.)K;  
  124.addressee of the audit report 审计报告的收件人 i5; _  
  125.unqualified opinion 无保留意见 W6&mXJ^3L  
  126.qualified opinion 保留意见 Xaw&41K  
  127.disclaimer of opinion 无法表示意见 w:3CWF4q]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    %G>  
  A (2)absorbed overhead 已吸收制造费用 LXq0hI  
  A (3)absorption costing 吸收成本计算 #>_5PdO  
  A (4)account 账户,报表   <(tnClAn  
  A (5)accounting postulate 会计假设   6}JW- sA  
  A (6)accounting series release 会计公告文件   78h!D[6  
  A (7)accounting valuation 会计计价   [J\! 2\Oo  
  A (8)account sale 承销清单 &s~b1Va  
  A (9)accountability concept 经营责任概念   Wagb|B\  
  A (10)accountancy 会计职业   Mh"vH0\Lj  
  A (11)accountant 会计师   )u>/:  
  A (12)accounting 会计   j<PpCL_8%  
  A (13)agency cost 代理成本   G_v^IM#B=  
  A (14)accounting bases 会计基础   h { M=V  
  A (15)accounting manual 会计手册   K06x7W  
  A (16)accounting period 会计期间   (X/dP ~  
  A (17)accounting policies 会计方针   V]W-**j<  
  A (18)accounting rate of return 会计报酬率   Lgrpy  
  A (19)accounting reference date 会计参照日   C+vk9:"  
  A (20)accounting reference period 会计参照期间   qk_YFR?R  
  A (21)accrual concept 应计概念   Z"N}f ,  
  A (22)accrual expenses 应计费用   f5P@PG]{  
  A (23)acid test ration 速动比率(酸性测试比率)   ?F^O7\rw  
  A (24)acquisition 购置   V2o1~R~  
  A (25)acquisition accounting 收购会计   c +N\uG4  
  A (26)activity based accounting 作业基础成本计算   lnWs cb3t  
  A (27)adjusting events 调整事项   u,`cmyZ  
  A (28)administrative expenses 行政管理费   Xu%8Q?]  
  A (29)advice note 发货通知   gxCl=\  
  A (30)amortization 摊销   v<:/u(i  
  A (31)analytical review 分析性检查   ;R*tT%Z,  
  A (32)annual equivalent cost 年度等量成本法   "7}e~*bM?`  
  A (33)annual report and accounts 年度报告和报表   ;dqu ld+q  
  A (34)appraisal cost 检验成本   4;)aGN{e  
  A (35)appropriation account 盈余分配账户   ve*m\DU  
  A (36)articles of association 公司章程细则   19*D*dkBR  
  A (37)assets 资产   @,; VMO  
  A (38)assets cover 资产保障   I`uOsZBO/  
  A (39)asset value per share 每股资产价值   q 1~3T;Il  
  A (40)associated company 联营公司   ueLdjASJ  
  A (41)attainable standard 可达标准   eD)@:K  
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 A (42)attributable profit 可归属利润   ^+u/Lw&  
  A (43)audit 审计   G~{#%i  
  A (44)audit report 审计报告   ^ Q  
  A (45)auditing standards 审计准则   NU(YllPB  
  A (46)authorized share capital 额定股本   bq"dKN`  
  A (47)available hours 可用小时   m:]60koz]o  
  A (48)avoidable costs 可避免成本 Q+z y\T  
  B (49)back-to-back loan 易币贷款   fa 2hQJ02  
  B (50)backflush accounting 倒退成本计算   `c'R42S A  
  B (51)bad debts 坏帐   W+ v#m>G  
  B (52)bad debts ratio 坏帐比率   ]z"7v  
  B (53)bank charges 银行手续费   p{w: ^l(  
  B (54)bank overdraft 银行透支   nrJW.F]S8[  
  B (55)bank reconciliation 银行存款调节表   9e0t  
  B (56)bank statement 银行对账单   i ?]`9z  
  B (57)bankruptcy 破产   UY/qI%#L#,  
  B (58)basis of apportionment 分摊基础   x2Dg92  
  B (59)batch 批量   B<!WAw+  
  B (60)batch costing 分批成本计算   ]Nb~-)t%B  
  B (61)beta factor B(市场)风险因素   f_;6uCCO  
  B (62)bill 账单   k@9CDwh*s  
  B (63)bill of exchange 汇票   gF~#M1!!  
  B (64)bill of landing 提单   +.IncY8C$  
  B (65)bill of materials 用料预计单   3\H0Nkubts  
  B (66)bill payable 应付票据   a4x(lx&  
  B (67)bill receivable 应收票据   ;[!W*8.c  
  B (68)bin card 存货记录卡   Ae^ Idz  
  B (69)bonus 红利   l]F)]>AE  
  B (70)book-keeping 薄记   *s (L!+  
  B (71)Boston classification 波士顿分类   %]fi;Z  
  B (72)breakeven chart 保本图   ] udH`{]  
  B (73)breakeven point 保本点   hg+0!DVx  
  B (74)breaking-down time 复位时间   c-=z<:Kf  
  B (75)budget 预算   6+W`:0je  
  B (76)budget center 预算中心   #GIjU1-  
  B (77)budget cost allowance 预算成本折让   'I5~<"E  
  B (78)budget manual 预算手册   ;) '  
  B (79)budget period 预算期间   z0xw0M+X  
  B (80)budgetary control 预算控制   lJdwbuB6  
  B (81)budgeted capacity 预算生产能力   ^8{:RiN6e~  
  B (82)burden 制造费用   ;Ff5ooL{  
  B (83)business center 经营中心   H\<^p",`  
  B (84)business entity 营业个体   Ue!~|:  
  B (85)business unit 经营单位   DRmN+2I  
 B (86)buy-out management 管理性购买产权   MRa |<yK  
  B (87)by-product 副产品  :qrCqFl  
  C (88)called-up share capital 催缴股本   <a)L5<#  
  C (89)capacity 生产能力   T}y@ a^#  
  C (90)capacity ratios 生产能力比率   <BhN mEo)2  
  C (91)capital 资本   'h{| ]  
  C (92)capital assets pricing model资本资产计价模式   f~v@;/HL  
  C (93)capital commitment 承诺资本   |$sMzPCxOk  
  C (94)capital employed 已运用的资本   k/.a yLq  
  C (95)capital expenditure 资本支出   /..a9x{At>  
  C (96)capital expenditureauthorization 资本支出核准   :y3e-lr  
  C (97)capital expenditure control 资本支出控制   O%p+P<J  
  C (98)capital expenditure proposal资本支出申请   +hz S'z)n&  
  C (99)capital funding planning 资本基金筹集计划   g<jgR*TE`  
  C (100)capital gain 资本收益   EbMG9  
  C (101)capital investment appraisal资本投资评估   lWWy|r'il  
  C (102)capital maintenance 资本保全   SZL('x ,"^  
  C (103)capital resource planning 资本资源计划   Jpr`E&%I6  
  C (104)capital surplus 资本盈余   ?@5#p*u0  
  C (105)capital turnover 资本周转率   )~=g}&  
  C (106)card 记录卡   %G/j+Pf  
  C (107)cash 现金   ZmzYJ$:6  
  C (108)cash account 现金账户   Y^9b>H\2  
  C (109)cash book 现金账薄   ^^{7`X u  
  C (110)cash cow 金牛产品   _l$X![@6=  
  C (111)cash flow 现金流量   0qhSV B5  
  C (112)cash discounted 现金贴现   YLFM3IaP  
  C (113)cash flow budget 现金流量预算   'X/(M<c  
  C (114)cash flow statement 现金流量表    y3Lq"?h  
  C (115)cash ledger 现金分类账   Oj0,Urs7  
  C (116)cash limit 现金限额   N] 7#Q.(~  
  C (117)CCA 现时成本会计   8|H^u6+yz  
  C (118)center 中心   KdU&q+C^  
  C (119)changeover time 变更时间   ,'^^OLez  
  C (120)chartered entity 特许经济个体   $C`YVv%?0  
  C (121)cheque 支票   8 rA'd  
  C (122)cheque register 支票登记薄   {>8u/  
  C (123)coin analysis 零钱分类   hH*/[|z  
  C (124)classification 分类   4j VFzO%.  
  C (125)clock card 工时卡   #SIIhpjA(  
  C (126)code 代码   :+$/B N:iO  
  C (127)commitment accounting 承诺确认会计   >TB Rp,;r  
  C (128)common cost 共同成本   y)#=8oci  
  C (129)company limited byguarantee 有限担保责任公司   - A)X Yz  
C (130)company limited shares 股份有限公司   'c&S%Ra[3G  
  C (131)competitive position 竞争能力状况   VMgO1-F  
  C (132)concept 概念   wh)Ujgd  
  C (133)conglomerate 跨行业企业   SVj4K \F  
  C (134)consistency concept 一致性概念   VVVw\|JB>  
  C (135)consolidated accounts 合并报表   ,G%?}TfC)  
  C (136)consolidation accounting 合并会计   +?R !  
  C (137)consortium 财团   $5S/~8g(  
  C (138)contingency plan 应急计划   {3R?<ET]mt  
  C (139)contingent liabilities 或有负债   a+#Aitd  
  C (140)continuous operation 连续生产   L"ob ))GF  
  C (141)contra 抵消   &HIG776  
  C (142)contract cost 合同成本   ?TEdGe\*  
  C (143)contract costing 合同成本计算   CZ.XEMN\  
  C (144)contribution 贡献毛益   R@Bnrk  
  C (145)contribution centre 贡献中心   _ tO:,%dL  
  C (146)contribution chart 贡献图   XWNDpL`j5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YDo Vm?  
  C (148)contribution to salesration 贡献毛益对销售比率   fkW TO"f-  
  C (149)control 控制   j%@wQVxq  
  C (150)control account 控制帐户   '>0rp\jC  
  C (151)control limits 控制限度   8@Hl0{q  
  C (152)controllability concept 可控制概念   $ ";NS6 1  
  C (153)controllable cost 可控制成本   H6/C7  
  C (154)conversion cost 加工成本   })^%>yLfc|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [|E|(@J  
  C (156)corporate appraisal 公司评估   `zBQ:_3J_  
  C (157)corporate planning 公司计划   jg+q{ ^  
  C (158)corporate social reporting 公司社会报告   % .`<ud  
  C (159)corporation 股份公司   y`Km96 Ui  
  C (160)cost 成本   Hb|y`Ok  
  C (161)cost account 成本帐户   3IHA+Zz  
  C (162)cost accounting 成本会计   A57e]2_  
  C (163)cost accounting manual 成本手册   3,4m|Z2)  
  C (164)cost accounts calendar 成本报表的日历时间   dp'xd>m  
  C (165)cost adjustment 成本调整   \qB:z7I2  
  C (166)cost allocation 成本分配   HMrl!;:  
  C (167)cost apportionment 成本分摊   5U5)$K'OA  
  C (168)cost attribution 成本归属   nD/; Gq  
  C (169)cost audit 成本审计   `-QY<STTP9  
  C (170)cost behaviour 成本性态   NNM+Z:  
  C (171)cost benefit analysis 成本效益分析   .Bb86Y=3  
  C (172)cost center 成本中心   8 DE%ot  
  C (173)cost driver 成本动因
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