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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 PB :Lj  
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  1.audit   审计 IaU  
  2.attestation   鉴证 27t23@{YL  
  3.credibility   可信赖程度 Rj|8l K;,  
  4.audit of financial statements 财务报表审计 6BJPQdqSl  
  5.agreed-upon procedures 执行商定程序 v_gQCS  
  6.high levels of assurance 高水平保证 `.FvuwP  
  7.compilation 编制 poqx O  
  8.reliability 可靠性 Ba\l`$%X  
  9.relevance 相关性 tCk;tu!d  
  10.professional skepticism 职业谨慎 [kyF|3k~  
  11.objectivity 客观性 EEaf/D/jt  
  12. professional competence 专业胜任能力 <Cvlz^K[  
  13.Senior/CPA-in-charge 项目经理 )k.[Ve  
  14.audit engagement letter 业务约定书 1>"K<6b+  
  15.recurring audit 连续审计 xsx @aF  
  16.the client 委托人 Xw=>L#Q  
  17.change CPA 更换注册会计 wnL\.%Y^  
  18.the existing CPA 现任注册会计师 %s;#epP$  
  19.the successor CPA 后任注册会计师 \S)\~>.`y!  
  20.the preceding CPA前任注册会计师 aIv>X@U}  
  21.issue the audit report 出具审计报告 L>Y>b4oy3  
  22.expert 专家 D-/K'|b  
  23.the board of directors 董事会 n+M:0 {Y|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _( }{=:M?  
  25.assess material misstatement risks评估重大错报风险 cp0@wC#d  
  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 3hOiHO ;  
  27.a general knowledge of —— 初步了解―――的情况  #cqia0.H  
  28.a more knowledge of—— 进一步了解的情况 JRkC~fv  
  29.the prior year‘s working papers 以前年度工作底稿 Zu\(XN?62  
  30.minutes of meeting 会议纪要 bUf2uWy7  
  31.business risks 经营风险 G SXe=?  
  32.appropriateness 适当性 krPwFp2[*  
  33.accounting estimate 会计估计 !_VKJZuH  
  34.management representations 管理层声明 `/:ZB6  
  35.going concern assumption 持续经营假设 O!}TZfC  
  36.audit plan 审计计划 yVvO!  
  37.significant audit areas 重点审计领域 ] ZGP  
  38.error 错误 ~n$VCLa  
  39.fraud舞弊 [2UjY^\;T  
  40.modified or additional procedures 修改或追加审计程序 i2SR.{&  
  41.misappropriation of assets 侵占资产 ,BCtNt(  
  42.transactions without substance 虚假交易 TC80nP   
  43.unusual pressures 异常压力 !>g_9'n'  
  44.the suspected noncompliance 涉嫌存在违法行为 <FIc!  
  45.materialiy 重要性 wR\Y+Z   
  46.exceed the materiality level 超过重要性水平 |*W`}i  
  47.approach the materiality level 接近重要性水平 .eAN`-t;  
  48.an acceptably low level 可接受水平 %O`e!p  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 <=A1d\   
  50.misstatements or omissions 错报或漏报 .7Zb,r  
  51.aggregate 总计 t@[&8j2B>  
  52.subsequent events 期后事项 5A,@$yp+  
  53.adjust the financial statements 调整财务报表 7q<2k_3<  
  54.perform additional audit procedures 实施追加的审计程序 +1R?R9^Fw  
  55.audit risk 审计风险 a9C8Q l  
  56.detection risk 检查风险 g wDQ@  
  57.inappropriate audit opinion 不适当的审计意见 xJtblZ1sr  
  58.material misstatement 重大的错报 +85i;gO5  
  59.tolerable misstatement 可容忍错报 dd#=_xe  
  60.the acceptable level of detection risk 可接受的检查风险 rmS.$h@7 m  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  ")MjR1p  
  62.simall business 小规模企业 nqNL[w6{  
  63.accounting system 会计系统 j:# wt70  
  64.test of control 控制测试 :DTKZ9>2D  
  65.walk-through test 穿行测试 ct+ ;W  
  66.communication 沟通 K,{P b?  
  67.flow chart 流程图 +G';no\h  
  68.reperformance of internal control 重新执行 /EF0~iy  
  69.audit evidence 审计证据 ;/w-7O:  
  70.substantive procedures 实质性程序 <R)%K);  
  71.assertions 认定 ~Ts^z(v~D2  
  72.esistence 存在 h I.@!$~=  
  73.occurrence 发生 YvD+Lk'hm  
  74.completeness 完整性 P` Hxj> {  
  75.rights and obligations 权利和义务 yOwo(+ 2  
  76.valuation and allocation 计价和分摊 k%|7H,7  
  77.cutoff 截止 5+*MqO>  
  78.accuracy 准确性 :ulOG{z  
  79.classification 分类 kR2kV"-l  
  80.inspection 检查 U5N/'p%)<  
  81.supervision of counting 监盘 22aS <@}  
  82.observation 观察 #=mLQSiQ  
  83.confirmation 函证 LT 7C>b  
  84.computation 计算 EXDZehLD<]  
  85.analytical procedures 分析程序 npC:SrI%  
  86.vouch 核对 .J0s_[  
  87.trace 追查 )Qe<XJH!  
  88.audit sampling 审计抽样 IE7%u 92  
  89.error 误差 {cmY`to  
  90.expected error 预期误差 5}S~8  
  91.population 总体 ] TY$  
  92.sampling risk 抽样风险 :.8@ xVH  
  93.non- sampling risk 非抽样风险 VfWU-lJ  
  94.sampling unit 抽样单位 L?_'OwaY  
  95.statistical sampling 统计抽样 xN lxi  
  96.tolerable error 可容忍误差 Jg} w{,  
  97.the risk of under reliance 信赖不足风险 WzD=Ol  
  98.the risk of over reliance 信赖过度风险 Qh*"B  
  99.the risk of incorrect rejection 误拒风险 ]-ad\PI$  
  100. the risk of incorrect acceptance 误受风险 H_w&_h&  
  101.working trial balance 试算平衡表 M)sM G C  
  102.index and cross-referencing 索引和交叉索引 9e5XS\  
  103.cash receipt 现金收入 mX8k4$z  
  104.cash disbursement 现金支出 ncw)VH;_-  
  105.bank statement 银行对账单 KrVP#|9%"  
  106.bank reconciliation 银行存款余额调节表 W:5uoO]=<  
  107.balance sheet date 资产负债表日 O5X@'.#rU  
  108.net realizable value 可变现净值 fXNl27c-  
  109.storeroom 仓库 /e|vz^#+1,  
  110.sale invoice 销售发票 N_jpCCG~  
  111.price list 价目表 e_U1}{=t  
  112.positive confirmation request 积极式询证函 C_CUk d[  
  113.negative confirmation request 消极式询证函 >3aB{[[N  
  114.purchase requisition 请购单 MTI[Mez  
  115.receiving report 验收报告 Fpe>| "&  
  116.gross margin 毛利 O_vCZW a3  
  117.manufacturing overhead 制造费用 @fz0-vT,  
  118.material requisition 领料单 ZC7ZlL _  
  119.inventory-taking 存货盘点 d\eTyN'rA  
  120.bond certificate 债券 Fsdp"X.  
  121.stock certificate 股票 K=Q<G:+&V  
  122.audit report 审计报告 M3m)uiz  
  123.entity 被审计单位 tW$Di*h  
  124.addressee of the audit report 审计报告的收件人 3[_zz ;Y*d  
  125.unqualified opinion 无保留意见 Hs9; &C  
  126.qualified opinion 保留意见 su2|x  
  127.disclaimer of opinion 无法表示意见 eMT}"u8$A  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g>gVO@"b2  
  A (2)absorbed overhead 已吸收制造费用 AFMIp^F  
  A (3)absorption costing 吸收成本计算 X(r$OZ  
  A (4)account 账户,报表   U5[,UrC  
  A (5)accounting postulate 会计假设   )By #({O  
  A (6)accounting series release 会计公告文件   +"yt/9AO  
  A (7)accounting valuation 会计计价   |.]g&m)y^h  
  A (8)account sale 承销清单 Z'Uc }M'U  
  A (9)accountability concept 经营责任概念   G q&[T:  
  A (10)accountancy 会计职业   `8x.Mv  
  A (11)accountant 会计师   6gy; Xg  
  A (12)accounting 会计   xZ=6  
  A (13)agency cost 代理成本   !tuN_  
  A (14)accounting bases 会计基础    b79z<D  
  A (15)accounting manual 会计手册   1uwzo9Yg  
  A (16)accounting period 会计期间   NzBX2  
  A (17)accounting policies 会计方针   A#;TY:D2  
  A (18)accounting rate of return 会计报酬率   aG*Mj;J  
  A (19)accounting reference date 会计参照日   "a T "o  
  A (20)accounting reference period 会计参照期间   b^s>yN  
  A (21)accrual concept 应计概念   UngK9uB~  
  A (22)accrual expenses 应计费用   +.3,(l  
  A (23)acid test ration 速动比率(酸性测试比率)   1yK=Yf%B  
  A (24)acquisition 购置   9 coN >y  
  A (25)acquisition accounting 收购会计   rCH? R   
  A (26)activity based accounting 作业基础成本计算   Lb=4\ _  
  A (27)adjusting events 调整事项   RCC~#bb  
  A (28)administrative expenses 行政管理费   zZE@:P&lf  
  A (29)advice note 发货通知   wJ>.I<F6B  
  A (30)amortization 摊销   GZx?vSoHh  
  A (31)analytical review 分析性检查   ^2f2g>9j_C  
  A (32)annual equivalent cost 年度等量成本法   eVvDis  
  A (33)annual report and accounts 年度报告和报表   yt 5'2!jc  
  A (34)appraisal cost 检验成本   L"x9O'U  
  A (35)appropriation account 盈余分配账户   yN/Uyhq  
  A (36)articles of association 公司章程细则   dN)@/R^E;  
  A (37)assets 资产   zNh$d;(O$^  
  A (38)assets cover 资产保障   H_&z- g`  
  A (39)asset value per share 每股资产价值   IpYw<2'  
  A (40)associated company 联营公司   hsJS(qEh.'  
  A (41)attainable standard 可达标准   8|2I/#F}]  
C< B1zgX  
 A (42)attributable profit 可归属利润   r1]DkX <6  
  A (43)audit 审计   b&g`AnYT  
  A (44)audit report 审计报告   0s2@z5bfX  
  A (45)auditing standards 审计准则   <8sy*A?0z  
  A (46)authorized share capital 额定股本   j"Y5j B`  
  A (47)available hours 可用小时   0(h'ZV  
  A (48)avoidable costs 可避免成本 WoSJp5By$  
  B (49)back-to-back loan 易币贷款   p6*|)}T_%  
  B (50)backflush accounting 倒退成本计算   ;)rs#T;$  
  B (51)bad debts 坏帐   uc?`,;8{`  
  B (52)bad debts ratio 坏帐比率   _[p@V_my  
  B (53)bank charges 银行手续费   JANP_b:t  
  B (54)bank overdraft 银行透支   @7z_f!'u  
  B (55)bank reconciliation 银行存款调节表   :/6gGU>pu  
  B (56)bank statement 银行对账单   _usi~m  
  B (57)bankruptcy 破产   ;e#bl1%#  
  B (58)basis of apportionment 分摊基础   wf&1,t3Bgn  
  B (59)batch 批量   ,]cb3nP   
  B (60)batch costing 分批成本计算   ptCAtEO72  
  B (61)beta factor B(市场)风险因素   ?S0gazZm  
  B (62)bill 账单   i9B1/?^W&  
  B (63)bill of exchange 汇票   MU#$tXmnC  
  B (64)bill of landing 提单   _  ATIV  
  B (65)bill of materials 用料预计单   15U[F0b  
  B (66)bill payable 应付票据   ?YA5g' l  
  B (67)bill receivable 应收票据   eT ZQ[qMp  
  B (68)bin card 存货记录卡   1}DUe. a  
  B (69)bonus 红利   f%ynod8  
  B (70)book-keeping 薄记   se^(1R k  
  B (71)Boston classification 波士顿分类   KX$Q`lM   
  B (72)breakeven chart 保本图   =2tl149m/z  
  B (73)breakeven point 保本点   6JZ$ ; x{j  
  B (74)breaking-down time 复位时间   "PtOe[Xk  
  B (75)budget 预算   f^D4aEU  
  B (76)budget center 预算中心   $/XR/  
  B (77)budget cost allowance 预算成本折让   P6([[mmG  
  B (78)budget manual 预算手册   +ug[TV   
  B (79)budget period 预算期间   qcdENIy0b  
  B (80)budgetary control 预算控制   dq U.2~9  
  B (81)budgeted capacity 预算生产能力   h 1 `yW#%  
  B (82)burden 制造费用   |@lVFEl]  
  B (83)business center 经营中心   u4,b%h.  
  B (84)business entity 营业个体   N \Wd 0b  
  B (85)business unit 经营单位   j[q$;uSD  
 B (86)buy-out management 管理性购买产权   _3{,nhkf:!  
  B (87)by-product 副产品 a8[Q1Fa4|  
  C (88)called-up share capital 催缴股本   u*C"d1v=  
  C (89)capacity 生产能力   _0c$SK  
  C (90)capacity ratios 生产能力比率   Da WzQe=  
  C (91)capital 资本   AYLCdCoK.  
  C (92)capital assets pricing model资本资产计价模式   D-!#TN`Y  
  C (93)capital commitment 承诺资本   cQ<* (KU  
  C (94)capital employed 已运用的资本   j"Vb8}  
  C (95)capital expenditure 资本支出   .} ||!  
  C (96)capital expenditureauthorization 资本支出核准   M~ ^ {S[o  
  C (97)capital expenditure control 资本支出控制   M!E#T-)  
  C (98)capital expenditure proposal资本支出申请   /naGn@m5u  
  C (99)capital funding planning 资本基金筹集计划   W;9Jah.  
  C (100)capital gain 资本收益   2xJT!lN  
  C (101)capital investment appraisal资本投资评估   8OW504AD  
  C (102)capital maintenance 资本保全   KJ LK]lf}d  
  C (103)capital resource planning 资本资源计划   VtJy0OGcRP  
  C (104)capital surplus 资本盈余   D8I)3cXa'  
  C (105)capital turnover 资本周转率   D_MNF =7  
  C (106)card 记录卡   W=)wiRQm  
  C (107)cash 现金   Z<t(h=?  
  C (108)cash account 现金账户   5NECb4FG  
  C (109)cash book 现金账薄   $}/Q%r  
  C (110)cash cow 金牛产品   %hqhi@q#  
  C (111)cash flow 现金流量   ;n-IpR#|  
  C (112)cash discounted 现金贴现   FII>6c  
  C (113)cash flow budget 现金流量预算   {<_9QAS  
  C (114)cash flow statement 现金流量表   Bhnwb0b<  
  C (115)cash ledger 现金分类账   <fLk\ =  
  C (116)cash limit 现金限额   >=Z@)PAe  
  C (117)CCA 现时成本会计   gUq)M  
  C (118)center 中心   Gr a(DGX  
  C (119)changeover time 变更时间   EjY COb-  
  C (120)chartered entity 特许经济个体   @`X-=GCl  
  C (121)cheque 支票   w'b|*_Q4Q  
  C (122)cheque register 支票登记薄   $*u{i4b  
  C (123)coin analysis 零钱分类   !Ci\Zg  
  C (124)classification 分类   |NiW r1&i0  
  C (125)clock card 工时卡   389puDjy  
  C (126)code 代码   J&IFn/JK$  
  C (127)commitment accounting 承诺确认会计   U.@j !UrZ  
  C (128)common cost 共同成本   fDa$TbhjI  
  C (129)company limited byguarantee 有限担保责任公司   @$(/6]4p  
C (130)company limited shares 股份有限公司    xedbr  
  C (131)competitive position 竞争能力状况   7v~\c%1V  
  C (132)concept 概念   =k(~PB^>  
  C (133)conglomerate 跨行业企业   1jhGshhp  
  C (134)consistency concept 一致性概念   x_3Zd  
  C (135)consolidated accounts 合并报表   VK)K#!O8  
  C (136)consolidation accounting 合并会计   oV c l (  
  C (137)consortium 财团   CbA2?(1o1  
  C (138)contingency plan 应急计划   sO!YM5v8  
  C (139)contingent liabilities 或有负债   Ye8&cZ*.  
  C (140)continuous operation 连续生产   w C0fPPeA  
  C (141)contra 抵消   F;IG@ &  
  C (142)contract cost 合同成本   AwKxt'()^  
  C (143)contract costing 合同成本计算   z <"7vR  
  C (144)contribution 贡献毛益   8'2lc  
  C (145)contribution centre 贡献中心   ~!,Q<?  
  C (146)contribution chart 贡献图   S>]Jc$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E!4Qc+.   
  C (148)contribution to salesration 贡献毛益对销售比率   g]g2`ab |  
  C (149)control 控制   @lau?@$ja  
  C (150)control account 控制帐户   Y.Er!(pz  
  C (151)control limits 控制限度   QPH2TXw  
  C (152)controllability concept 可控制概念   s1!_zf_  
  C (153)controllable cost 可控制成本   gJVakR&  
  C (154)conversion cost 加工成本   !@_( W   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]x hmM1$  
  C (156)corporate appraisal 公司评估   %KeQp W  
  C (157)corporate planning 公司计划   lxRzyx  
  C (158)corporate social reporting 公司社会报告   GLe(?\Ug=  
  C (159)corporation 股份公司   `O5kI#m)L*  
  C (160)cost 成本   }[u9vZL  
  C (161)cost account 成本帐户   |f^/((:D  
  C (162)cost accounting 成本会计   u_o>v{&i  
  C (163)cost accounting manual 成本手册   / 4K*iq  
  C (164)cost accounts calendar 成本报表的日历时间   nFl=D=50-  
  C (165)cost adjustment 成本调整   1:%m >4U  
  C (166)cost allocation 成本分配   c 25wm\\  
  C (167)cost apportionment 成本分摊   yT42u|xZA  
  C (168)cost attribution 成本归属   62}bs/%  
  C (169)cost audit 成本审计   (WK $ )f  
  C (170)cost behaviour 成本性态   lHpo/ R :  
  C (171)cost benefit analysis 成本效益分析   C61KY7iyR  
  C (172)cost center 成本中心   $J #}3;a  
  C (173)cost driver 成本动因
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