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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 -1r & s  
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  1.audit   审计 K9O,7h:x  
  2.attestation   鉴证 E<#4G9O<  
  3.credibility   可信赖程度 CBnouKc:  
  4.audit of financial statements 财务报表审计 ~eV!!38 J  
  5.agreed-upon procedures 执行商定程序 xAd>",=~  
  6.high levels of assurance 高水平保证 w]Ko/;;^2  
  7.compilation 编制 &Wz`>qYL*  
  8.reliability 可靠性 qzlMn)e  
  9.relevance 相关性 Wt)SdF=U/  
  10.professional skepticism 职业谨慎 ZOrTbik  
  11.objectivity 客观性 p-'6_\F.Ke  
  12. professional competence 专业胜任能力 F2PLy q  
  13.Senior/CPA-in-charge 项目经理 l@Eq|y,  
  14.audit engagement letter 业务约定书 OBw`!G*w  
  15.recurring audit 连续审计 VmOFX:j!,  
  16.the client 委托人 A{8K#@!  
  17.change CPA 更换注册会计 DYT -#Ht  
  18.the existing CPA 现任注册会计师 igj={==m  
  19.the successor CPA 后任注册会计师 n:bB$Ai2  
  20.the preceding CPA前任注册会计师 }@:QYTBi }  
  21.issue the audit report 出具审计报告 H ?`)[#  
  22.expert 专家 3?*M{Y|  
  23.the board of directors 董事会 InP y:}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >Z2,^5P{  
  25.assess material misstatement risks评估重大错报风险 =,C9O  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ff Yd+]+?  
  27.a general knowledge of —— 初步了解―――的情况 2i7i\?<.  
  28.a more knowledge of—— 进一步了解的情况 Tn@UX(^,  
  29.the prior year‘s working papers 以前年度工作底稿 Yt/SnF  
  30.minutes of meeting 会议纪要 da00p-U  
  31.business risks 经营风险 sk7rU+<  
  32.appropriateness 适当性 2GiUPtO&Gj  
  33.accounting estimate 会计估计 :PFx&  
  34.management representations 管理层声明 4#@W;'  
  35.going concern assumption 持续经营假设 sw41wj  
  36.audit plan 审计计划 CrNwALx  
  37.significant audit areas 重点审计领域 Y(hW(bd;  
  38.error 错误 SY$J+YBLM  
  39.fraud舞弊 M q^|M~  
  40.modified or additional procedures 修改或追加审计程序 UK"}}nO@e  
  41.misappropriation of assets 侵占资产 yV J dZI  
  42.transactions without substance 虚假交易 XDpfpJ,z"}  
  43.unusual pressures 异常压力 }x kLD!  
  44.the suspected noncompliance 涉嫌存在违法行为 2ec$xms  
  45.materialiy 重要性 1jH7<%y  
  46.exceed the materiality level 超过重要性水平 ^s^ JzFw  
  47.approach the materiality level 接近重要性水平 861i3OXVE>  
  48.an acceptably low level 可接受水平 hncS_ZA  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Sc1+(z  
  50.misstatements or omissions 错报或漏报 *<*0".#  
  51.aggregate 总计 >H0) ph  
  52.subsequent events 期后事项 0W T#6D  
  53.adjust the financial statements 调整财务报表 c Ndw9?Z  
  54.perform additional audit procedures 实施追加的审计程序 j>0<#SYBu  
  55.audit risk 审计风险 E /fw?7eQ  
  56.detection risk 检查风险 SXRdNPXFO  
  57.inappropriate audit opinion 不适当的审计意见 *2JH_Cj`  
  58.material misstatement 重大的错报 ?xtt7*'D  
  59.tolerable misstatement 可容忍错报 R* s* +I  
  60.the acceptable level of detection risk 可接受的检查风险 kCima/+_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DE*MdfP0  
  62.simall business 小规模企业 )n\*ht7  
  63.accounting system 会计系统 i(Ip(n  
  64.test of control 控制测试 6 m4Te|  
  65.walk-through test 穿行测试 )46 0 Ed  
  66.communication 沟通 :{[<g](  
  67.flow chart 流程图 `S"W8_m  
  68.reperformance of internal control 重新执行 Tr}R`6d$  
  69.audit evidence 审计证据 cyW;,uT)D  
  70.substantive procedures 实质性程序 :e1'o  
  71.assertions 认定 ?22d},.  
  72.esistence 存在 CN$I:o04C  
  73.occurrence 发生 5a'yXB}  
  74.completeness 完整性 7^ 4jcfJH  
  75.rights and obligations 权利和义务 CV'&4oq  
  76.valuation and allocation 计价和分摊 ; ;<J x.  
  77.cutoff 截止 ./$ <J6-J  
  78.accuracy 准确性 53B.2 4Tm  
  79.classification 分类 EPc!p>  
  80.inspection 检查 UM<@t%|>  
  81.supervision of counting 监盘 lp(Nv(S  
  82.observation 观察 {5>3;.  
  83.confirmation 函证 r,5-XB  
  84.computation 计算 [M4xZHd#o  
  85.analytical procedures 分析程序 yL.^ =   
  86.vouch 核对 &GuF\wJ{7  
  87.trace 追查 P*0f~eu  
  88.audit sampling 审计抽样 !~WZ_z  
  89.error 误差 't7Z] G  
  90.expected error 预期误差 zt?h^zf}  
  91.population 总体 D-6  
  92.sampling risk 抽样风险 pDGT@qJ  
  93.non- sampling risk 非抽样风险  ozU2  
  94.sampling unit 抽样单位 {B3(HiC  
  95.statistical sampling 统计抽样 kfXS_\@iW1  
  96.tolerable error 可容忍误差 Vc|NL^  
  97.the risk of under reliance 信赖不足风险 D ZVXz|g  
  98.the risk of over reliance 信赖过度风险 %VWp&a8  
  99.the risk of incorrect rejection 误拒风险 )!A 2>  
  100. the risk of incorrect acceptance 误受风险 \7yJ\I  
  101.working trial balance 试算平衡表 v;Es^ YI  
  102.index and cross-referencing 索引和交叉索引 RK-x?ZYH'  
  103.cash receipt 现金收入 u#FXW_-TK  
  104.cash disbursement 现金支出 0(8gQ 2n  
  105.bank statement 银行对账单 'j}g  
  106.bank reconciliation 银行存款余额调节表 -,^WaB7u\  
  107.balance sheet date 资产负债表日 y:.?5KsPI  
  108.net realizable value 可变现净值 ;|!MI'Af  
  109.storeroom 仓库 x9%-plP  
  110.sale invoice 销售发票 Y'' 6NGf  
  111.price list 价目表 HyEa_9   
  112.positive confirmation request 积极式询证函  i j/o;_  
  113.negative confirmation request 消极式询证函 yX'IZk#_L  
  114.purchase requisition 请购单 Rboof`pVt  
  115.receiving report 验收报告 p.C1nh  
  116.gross margin 毛利 4 [1k\  
  117.manufacturing overhead 制造费用 #/ +I*B*y  
  118.material requisition 领料单 akC>s8tqlA  
  119.inventory-taking 存货盘点 b+Vi3V  
  120.bond certificate 债券 i=L8=8B`  
  121.stock certificate 股票 4)^vMG&  
  122.audit report 审计报告 @8zT'/$  
  123.entity 被审计单位 /PqUXF  
  124.addressee of the audit report 审计报告的收件人 6R 2uW v  
  125.unqualified opinion 无保留意见 +_~,86  
  126.qualified opinion 保留意见 _R74/|  
  127.disclaimer of opinion 无法表示意见 >A($8=+#x  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   sJ~P:g  
  A (2)absorbed overhead 已吸收制造费用 hk} t:<  
  A (3)absorption costing 吸收成本计算 JYV\oV{  
  A (4)account 账户,报表   zQc"bcif5(  
  A (5)accounting postulate 会计假设   OQFi.  8  
  A (6)accounting series release 会计公告文件   KjOi(YUnq7  
  A (7)accounting valuation 会计计价   tOH0IE c  
  A (8)account sale 承销清单 >vVw!.fJ  
  A (9)accountability concept 经营责任概念   El (/em  
  A (10)accountancy 会计职业   JZ=5Bpw  
  A (11)accountant 会计师   GV8)Kor%  
  A (12)accounting 会计   bS rZ{l  
  A (13)agency cost 代理成本   x=Mm6}/  
  A (14)accounting bases 会计基础   tD-gc ''H  
  A (15)accounting manual 会计手册   |<(t}}X  
  A (16)accounting period 会计期间   tjxvN 4l  
  A (17)accounting policies 会计方针   sRq U]i8l  
  A (18)accounting rate of return 会计报酬率   ~@P)tl>  
  A (19)accounting reference date 会计参照日   5v9uHxy  
  A (20)accounting reference period 会计参照期间   RmOyGSO  
  A (21)accrual concept 应计概念   f#P_xn&et  
  A (22)accrual expenses 应计费用   V]c5 Z$Bd  
  A (23)acid test ration 速动比率(酸性测试比率)   z-@ -O  
  A (24)acquisition 购置   IN^_BKQt  
  A (25)acquisition accounting 收购会计   |C D}<r(N  
  A (26)activity based accounting 作业基础成本计算   4#:\?HAu!  
  A (27)adjusting events 调整事项   GuO`jz F  
  A (28)administrative expenses 行政管理费   yd>}wHt  
  A (29)advice note 发货通知   wL2XNdo}<  
  A (30)amortization 摊销   -t4 [oB  
  A (31)analytical review 分析性检查   <TxC!{<  
  A (32)annual equivalent cost 年度等量成本法   #T\  
  A (33)annual report and accounts 年度报告和报表   &+r 4  
  A (34)appraisal cost 检验成本   g$3> ~D  
  A (35)appropriation account 盈余分配账户   |4Ha?W  
  A (36)articles of association 公司章程细则   a+?~;.i~  
  A (37)assets 资产   y $V[_TN  
  A (38)assets cover 资产保障   R0<< f]  
  A (39)asset value per share 每股资产价值   ut5yf$%  
  A (40)associated company 联营公司   5f{|"LG&  
  A (41)attainable standard 可达标准   & iSD/W  
9#rt:&xo0  
 A (42)attributable profit 可归属利润   5 =Z!hQ}  
  A (43)audit 审计   qI2'u %  
  A (44)audit report 审计报告   }.{}A(^YR  
  A (45)auditing standards 审计准则   j|K.i/  
  A (46)authorized share capital 额定股本   I]uhi{\C  
  A (47)available hours 可用小时   Pp_V5,i\  
  A (48)avoidable costs 可避免成本 \9/1L ?@  
  B (49)back-to-back loan 易币贷款   ax@H"d&  
  B (50)backflush accounting 倒退成本计算   nb+m.X  
  B (51)bad debts 坏帐   ~7SH4Cr  
  B (52)bad debts ratio 坏帐比率   _!AJiP3!)4  
  B (53)bank charges 银行手续费   U :lv^ QPG  
  B (54)bank overdraft 银行透支   Sz0+ <F#5  
  B (55)bank reconciliation 银行存款调节表   EOVZGZF  
  B (56)bank statement 银行对账单   X\sm[_I  
  B (57)bankruptcy 破产   qm (1:iK,0  
  B (58)basis of apportionment 分摊基础   97!5Q~I  
  B (59)batch 批量   kh?. K#  
  B (60)batch costing 分批成本计算   Oif,|:  
  B (61)beta factor B(市场)风险因素   :oa9#c`L  
  B (62)bill 账单   h&'=F)5  
  B (63)bill of exchange 汇票   /f3m)pT  
  B (64)bill of landing 提单   @{}rG8  
  B (65)bill of materials 用料预计单   >oqZ !V5[  
  B (66)bill payable 应付票据   /iC_!nu  
  B (67)bill receivable 应收票据   3Gd0E;3sk~  
  B (68)bin card 存货记录卡   w O!u!I  
  B (69)bonus 红利   i\p:#'zk5  
  B (70)book-keeping 薄记   h%1Y6$  
  B (71)Boston classification 波士顿分类   iBvOJs  
  B (72)breakeven chart 保本图   y/R+$h(%  
  B (73)breakeven point 保本点   ?q X s-  
  B (74)breaking-down time 复位时间   _D-Riu>#J  
  B (75)budget 预算   s~$zWx@v  
  B (76)budget center 预算中心   l$XA5#k  
  B (77)budget cost allowance 预算成本折让   {;k_!v{  
  B (78)budget manual 预算手册   u!1/B4!'O  
  B (79)budget period 预算期间   }gCHQ;U7`  
  B (80)budgetary control 预算控制   3{3/: 7  
  B (81)budgeted capacity 预算生产能力   tWk{1IL  
  B (82)burden 制造费用   $Jf9;.  
  B (83)business center 经营中心   rYGRz#:~+  
  B (84)business entity 营业个体   `-O= >U5nH  
  B (85)business unit 经营单位   \ X$)vK  
 B (86)buy-out management 管理性购买产权   )iSy@*nY  
  B (87)by-product 副产品 ( u f5\}x  
  C (88)called-up share capital 催缴股本   =Ahw%`/&}]  
  C (89)capacity 生产能力   KO,_6>8]U  
  C (90)capacity ratios 生产能力比率   (~#G'Hd  
  C (91)capital 资本   z5EVG  
  C (92)capital assets pricing model资本资产计价模式   Bp3 L>AcVu  
  C (93)capital commitment 承诺资本   e@j8T gI)  
  C (94)capital employed 已运用的资本   hTw}X.<4  
  C (95)capital expenditure 资本支出   d@g2k> >  
  C (96)capital expenditureauthorization 资本支出核准   |s|/]aD}o  
  C (97)capital expenditure control 资本支出控制   =|0/Ynfe  
  C (98)capital expenditure proposal资本支出申请   Mi74Xl i  
  C (99)capital funding planning 资本基金筹集计划   ORH93 `  
  C (100)capital gain 资本收益   :qnokrGzB  
  C (101)capital investment appraisal资本投资评估   sqG`"O4W  
  C (102)capital maintenance 资本保全   /=ylQn3 *  
  C (103)capital resource planning 资本资源计划   RVP18ub.S  
  C (104)capital surplus 资本盈余   xG%*PNM0q  
  C (105)capital turnover 资本周转率   k4R4YI"jV  
  C (106)card 记录卡   ,}<RrUfD  
  C (107)cash 现金   -eL'KO5'  
  C (108)cash account 现金账户   k7T alR  
  C (109)cash book 现金账薄   }ecs Gw  
  C (110)cash cow 金牛产品   1S*P"8N}0h  
  C (111)cash flow 现金流量   xjrlc9  
  C (112)cash discounted 现金贴现   oKiD8':  
  C (113)cash flow budget 现金流量预算   b~as64  
  C (114)cash flow statement 现金流量表   'w6hW7"L  
  C (115)cash ledger 现金分类账   w `!LFHK  
  C (116)cash limit 现金限额   w_H2gaQ  
  C (117)CCA 现时成本会计   x@Vt[}e  
  C (118)center 中心   M.[wKGX(  
  C (119)changeover time 变更时间   kW(Kh0x  
  C (120)chartered entity 特许经济个体   kaO{#i2-  
  C (121)cheque 支票   5)*6V&  
  C (122)cheque register 支票登记薄   pK"&QPv  
  C (123)coin analysis 零钱分类   .C?GW1[c~@  
  C (124)classification 分类   yjd(UWE  
  C (125)clock card 工时卡   0etwz3NuW  
  C (126)code 代码   4cB&Hk  
  C (127)commitment accounting 承诺确认会计   LYNZP4(R  
  C (128)common cost 共同成本   xp=Zd\5W$  
  C (129)company limited byguarantee 有限担保责任公司   G1p'p&x.  
C (130)company limited shares 股份有限公司   m9Il\PoTq  
  C (131)competitive position 竞争能力状况   P'F~\**5  
  C (132)concept 概念   <S{7Ro  
  C (133)conglomerate 跨行业企业   E [*0Bo]  
  C (134)consistency concept 一致性概念   Dt|fDw$]D  
  C (135)consolidated accounts 合并报表   1b+h>.gWar  
  C (136)consolidation accounting 合并会计   p2^)2v  
  C (137)consortium 财团   1=>2uYKR  
  C (138)contingency plan 应急计划   22'vm~2E  
  C (139)contingent liabilities 或有负债   VH<e))5C  
  C (140)continuous operation 连续生产   Oc~VHT  
  C (141)contra 抵消   aPt{C3<  
  C (142)contract cost 合同成本   w_!%'9m>  
  C (143)contract costing 合同成本计算   Onyh1  
  C (144)contribution 贡献毛益   <dS5|||  
  C (145)contribution centre 贡献中心   :i}@Br+R7L  
  C (146)contribution chart 贡献图   k|5k8CRX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    }EP|Mb  
  C (148)contribution to salesration 贡献毛益对销售比率   Cg7)S[zl  
  C (149)control 控制   B/rzh? b  
  C (150)control account 控制帐户   I[%M!_+  
  C (151)control limits 控制限度   5E0wn'  
  C (152)controllability concept 可控制概念   w?i)/q  
  C (153)controllable cost 可控制成本   ~7dF/Nn5  
  C (154)conversion cost 加工成本   k3#wLJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   mfz"M)1p1  
  C (156)corporate appraisal 公司评估   lZBv\JE  
  C (157)corporate planning 公司计划   c{ 7<H  
  C (158)corporate social reporting 公司社会报告   \:h0w;34O  
  C (159)corporation 股份公司   3+j^E6@  
  C (160)cost 成本   *s~i 2}  
  C (161)cost account 成本帐户   4':MI|/my_  
  C (162)cost accounting 成本会计   d;<.;Od$`  
  C (163)cost accounting manual 成本手册   i"vDRrDe  
  C (164)cost accounts calendar 成本报表的日历时间   +<z7ds{Z  
  C (165)cost adjustment 成本调整   pRb<wt7v  
  C (166)cost allocation 成本分配   ? S8$5 gA  
  C (167)cost apportionment 成本分摊   50COL66:7  
  C (168)cost attribution 成本归属   *Q0lC1GQ  
  C (169)cost audit 成本审计   K[n<+e;G  
  C (170)cost behaviour 成本性态   ~R)1nN|  
  C (171)cost benefit analysis 成本效益分析   Zi ma^IL  
  C (172)cost center 成本中心   ]bf'  
  C (173)cost driver 成本动因
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