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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 $5  
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  1.audit   审计  yOvV"x]  
  2.attestation   鉴证 [7[Qw]J  
  3.credibility   可信赖程度 ]#rV]As  
  4.audit of financial statements 财务报表审计 jO|`aUY Tf  
  5.agreed-upon procedures 执行商定程序 4mEJu  
  6.high levels of assurance 高水平保证 4;gw&sFF  
  7.compilation 编制 1/qD5 *`Y  
  8.reliability 可靠性 pY&dw4V  
  9.relevance 相关性 G\,B*$3   
  10.professional skepticism 职业谨慎 NLYf   
  11.objectivity 客观性 cfg.&P>   
  12. professional competence 专业胜任能力 Kx eq Q@  
  13.Senior/CPA-in-charge 项目经理 @H( 7Mt  
  14.audit engagement letter 业务约定书 aRI.&3-  
  15.recurring audit 连续审计 <S6?L[_  
  16.the client 委托人 /h`gQyGuY  
  17.change CPA 更换注册会计 SMRCG"3qwA  
  18.the existing CPA 现任注册会计师 g 2'K3e?.%  
  19.the successor CPA 后任注册会计师 .*>C[^  
  20.the preceding CPA前任注册会计师 _^zs(  
  21.issue the audit report 出具审计报告 nA.U'=`  
  22.expert 专家 [fb9;,x`  
  23.the board of directors 董事会 R[fQ$` M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 nGc'xQy0  
  25.assess material misstatement risks评估重大错报风险 j]5e$e{  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {_$['D^az  
  27.a general knowledge of —— 初步了解―――的情况 R%)F9P$o  
  28.a more knowledge of—— 进一步了解的情况 /Dt:4{aTOC  
  29.the prior year‘s working papers 以前年度工作底稿 {TMng&  
  30.minutes of meeting 会议纪要 ) .' + {  
  31.business risks 经营风险 U~@;2\ o  
  32.appropriateness 适当性 bJR\d0Z  
  33.accounting estimate 会计估计 F{.g05^y  
  34.management representations 管理层声明 [eTEK W]  
  35.going concern assumption 持续经营假设 ]W~M?1 }  
  36.audit plan 审计计划 T?.l_"%%d  
  37.significant audit areas 重点审计领域 "[7'i<,AI  
  38.error 错误 .'2I9P\!  
  39.fraud舞弊 p:{L fQ  
  40.modified or additional procedures 修改或追加审计程序 ?A r}QN  
  41.misappropriation of assets 侵占资产 U7f o4y1}  
  42.transactions without substance 虚假交易 \ :q@I]2  
  43.unusual pressures 异常压力 d/$e#8  
  44.the suspected noncompliance 涉嫌存在违法行为 BC1smSlJ  
  45.materialiy 重要性 ;b=7m#5  
  46.exceed the materiality level 超过重要性水平 [O!/hppN  
  47.approach the materiality level 接近重要性水平 +ek6}f#  
  48.an acceptably low level 可接受水平 %(POC=b#[  
  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 iS"6)#a72  
  50.misstatements or omissions 错报或漏报 Xa$%`  
  51.aggregate 总计 xUa9>=JU{  
  52.subsequent events 期后事项 s- 0Xt<  
  53.adjust the financial statements 调整财务报表 ;G"!y<F  
  54.perform additional audit procedures 实施追加的审计程序 U-f8 D  
  55.audit risk 审计风险 J#iuF'%Ds  
  56.detection risk 检查风险 een62-`  
  57.inappropriate audit opinion 不适当的审计意见 8. +f@wv  
  58.material misstatement 重大的错报 pI>GusXg  
  59.tolerable misstatement 可容忍错报 c*" P+  
  60.the acceptable level of detection risk 可接受的检查风险 `Jj b4]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X9^q-3&60  
  62.simall business 小规模企业  dBN:  
  63.accounting system 会计系统 BrzTOkeyG  
  64.test of control 控制测试 r( wtuD23q  
  65.walk-through test 穿行测试 YWV)C?5x&  
  66.communication 沟通 ?G]yU  
  67.flow chart 流程图 EKsOj&ZiJ  
  68.reperformance of internal control 重新执行 ^r7KEeVD  
  69.audit evidence 审计证据 Tgi7RAY  
  70.substantive procedures 实质性程序 %.\+j,G7  
  71.assertions 认定 =>A}eR1Y   
  72.esistence 存在 Ip8:~Fl]  
  73.occurrence 发生 M.)z;[3O  
  74.completeness 完整性 O]F(vHK\   
  75.rights and obligations 权利和义务 dI=&gz  
  76.valuation and allocation 计价和分摊 q_BMZEM  
  77.cutoff 截止 ('d,Sh  
  78.accuracy 准确性 Olt;^> MQ  
  79.classification 分类 0X yPG  
  80.inspection 检查 \lDh"  
  81.supervision of counting 监盘 [W <j  
  82.observation 观察 d$?+>t/  
  83.confirmation 函证 G-]_ d  
  84.computation 计算 EF=5[$ u  
  85.analytical procedures 分析程序 v"Ryg]^_  
  86.vouch 核对 'C:i5?zh(q  
  87.trace 追查 KR hls"\1  
  88.audit sampling 审计抽样 ^hT2 ed +  
  89.error 误差 _ph1( !H$  
  90.expected error 预期误差 jr- 9KxE  
  91.population 总体 +9<:z\B|  
  92.sampling risk 抽样风险 !I91kJt7  
  93.non- sampling risk 非抽样风险 ]}]+aB  
  94.sampling unit 抽样单位 nI+.De~  
  95.statistical sampling 统计抽样 4)L};B=  
  96.tolerable error 可容忍误差 X~\O]  
  97.the risk of under reliance 信赖不足风险 -ni@+Dy  
  98.the risk of over reliance 信赖过度风险 .=hVto[QC  
  99.the risk of incorrect rejection 误拒风险 "#f5jH  
  100. the risk of incorrect acceptance 误受风险 ~Q]::  
  101.working trial balance 试算平衡表 ZHoYnp-~z  
  102.index and cross-referencing 索引和交叉索引 !)}z{,Jx  
  103.cash receipt 现金收入 n1'i!NWt  
  104.cash disbursement 现金支出 2:yXeSeA  
  105.bank statement 银行对账单 wp:Zur5Y  
  106.bank reconciliation 银行存款余额调节表 O%&N6U  
  107.balance sheet date 资产负债表日 v&f\ Jv7  
  108.net realizable value 可变现净值 /WX&UAG  
  109.storeroom 仓库 uOd1:\%*  
  110.sale invoice 销售发票 ,t'"3<^Jg  
  111.price list 价目表 :kjs: 6f]  
  112.positive confirmation request 积极式询证函 Ou f\%E<  
  113.negative confirmation request 消极式询证函 /Vx EqIK  
  114.purchase requisition 请购单 v+<4?]EJ  
  115.receiving report 验收报告 xKepZ  
  116.gross margin 毛利 xz +;1JAL3  
  117.manufacturing overhead 制造费用 tejpY  
  118.material requisition 领料单 "`a,/h'  
  119.inventory-taking 存货盘点 jpMMnEVj6P  
  120.bond certificate 债券 4 .(5m\s!  
  121.stock certificate 股票 ,bB} lU)  
  122.audit report 审计报告 YnCuF 0>  
  123.entity 被审计单位 P4E_<v[  
  124.addressee of the audit report 审计报告的收件人 6G_{N.{(  
  125.unqualified opinion 无保留意见 'I2[} >mj2  
  126.qualified opinion 保留意见 @TzUc E  
  127.disclaimer of opinion 无法表示意见 r& :v(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yv)-QIC3  
  A (2)absorbed overhead 已吸收制造费用 cBCC/n  
  A (3)absorption costing 吸收成本计算 iqsR]mab  
  A (4)account 账户,报表   h]VC<BD6S  
  A (5)accounting postulate 会计假设   IZd~Am3f  
  A (6)accounting series release 会计公告文件   ]RF(0;  
  A (7)accounting valuation 会计计价   H87k1^}HV  
  A (8)account sale 承销清单 D<*) ^^  
  A (9)accountability concept 经营责任概念   )"E1/$*k  
  A (10)accountancy 会计职业   }me`(zp  
  A (11)accountant 会计师   G=kW4rAk  
  A (12)accounting 会计   v.gAi6  
  A (13)agency cost 代理成本   CXi:?6OG  
  A (14)accounting bases 会计基础   _m%Ab3iT~  
  A (15)accounting manual 会计手册   $?pfst~;O  
  A (16)accounting period 会计期间    y'^b{q@  
  A (17)accounting policies 会计方针   9h6siK(F  
  A (18)accounting rate of return 会计报酬率   ,z+n@sUR:  
  A (19)accounting reference date 会计参照日   ~C?)- ]bF  
  A (20)accounting reference period 会计参照期间   UyDq`@h  
  A (21)accrual concept 应计概念   U\[b qw  
  A (22)accrual expenses 应计费用   O}6 *9Xy  
  A (23)acid test ration 速动比率(酸性测试比率)   tC7 4=  
  A (24)acquisition 购置   zzT4+wy`  
  A (25)acquisition accounting 收购会计   b.)jJLWv@  
  A (26)activity based accounting 作业基础成本计算   /d$kz&aIV  
  A (27)adjusting events 调整事项   $bZ5@)E  
  A (28)administrative expenses 行政管理费   Ir5E*op7D  
  A (29)advice note 发货通知   l o- 42)  
  A (30)amortization 摊销   _0Y?(}   
  A (31)analytical review 分析性检查   wV4MP1c$  
  A (32)annual equivalent cost 年度等量成本法   aZo>3z;  
  A (33)annual report and accounts 年度报告和报表   i> {0h3Y  
  A (34)appraisal cost 检验成本   wiM4,  
  A (35)appropriation account 盈余分配账户   [Z!oVSCZD%  
  A (36)articles of association 公司章程细则   r[2*K 9  
  A (37)assets 资产   g}*p(Tp9:  
  A (38)assets cover 资产保障   ^<j =.E  
  A (39)asset value per share 每股资产价值   U.N& ~S  
  A (40)associated company 联营公司   [X@JH6U r  
  A (41)attainable standard 可达标准   LvL2[xh%&  
*nV"X0&  
 A (42)attributable profit 可归属利润   $3eoZ1q'U-  
  A (43)audit 审计   >.hDt9@4  
  A (44)audit report 审计报告   FbW$H]C$  
  A (45)auditing standards 审计准则   L#!m|_Mz  
  A (46)authorized share capital 额定股本   WkPT6d  
  A (47)available hours 可用小时   nu[["f~  
  A (48)avoidable costs 可避免成本 (Hs,Tj  
  B (49)back-to-back loan 易币贷款   &(|x-OT  
  B (50)backflush accounting 倒退成本计算   &Cr4<V6 -q  
  B (51)bad debts 坏帐   CH5>u  
  B (52)bad debts ratio 坏帐比率   d8p5a C+E  
  B (53)bank charges 银行手续费   "Sw raq  
  B (54)bank overdraft 银行透支   /!*=*  
  B (55)bank reconciliation 银行存款调节表   x,GLGGi}_x  
  B (56)bank statement 银行对账单   m'uFj !  
  B (57)bankruptcy 破产   9)4_@rf%  
  B (58)basis of apportionment 分摊基础   SES-a Mi3  
  B (59)batch 批量   $A T kCO  
  B (60)batch costing 分批成本计算   h)z2#qfc  
  B (61)beta factor B(市场)风险因素   Cli:;yi&n  
  B (62)bill 账单   9 {IDw   
  B (63)bill of exchange 汇票   bfK4ps}m*  
  B (64)bill of landing 提单   y QGd<(  
  B (65)bill of materials 用料预计单   1L=)93,M  
  B (66)bill payable 应付票据   J.c yb  
  B (67)bill receivable 应收票据   +HG *T[%/  
  B (68)bin card 存货记录卡   }|Bs|$q  
  B (69)bonus 红利   X-psao0tI`  
  B (70)book-keeping 薄记   6<f(Zv? I  
  B (71)Boston classification 波士顿分类   iMQ0Sq-%1  
  B (72)breakeven chart 保本图   ciFqj3JS  
  B (73)breakeven point 保本点   8wn{W_5a  
  B (74)breaking-down time 复位时间   ff00s+  
  B (75)budget 预算   & +yo PF  
  B (76)budget center 预算中心   |ZOdfr4uW  
  B (77)budget cost allowance 预算成本折让   Au:R]7   
  B (78)budget manual 预算手册   X<g }F[Y  
  B (79)budget period 预算期间   mo&9=TaG  
  B (80)budgetary control 预算控制   p+b$jKWQ  
  B (81)budgeted capacity 预算生产能力    # J   
  B (82)burden 制造费用   pv"s!q&  
  B (83)business center 经营中心   wGx H  
  B (84)business entity 营业个体   j@{dsS: 6  
  B (85)business unit 经营单位   er3`ITp:dp  
 B (86)buy-out management 管理性购买产权   fm q(!  
  B (87)by-product 副产品 2)-4?uz~  
  C (88)called-up share capital 催缴股本   NnaO!QW%  
  C (89)capacity 生产能力   m!]J{OGG:  
  C (90)capacity ratios 生产能力比率   h,,B"vPS  
  C (91)capital 资本   "|V}[ 2  
  C (92)capital assets pricing model资本资产计价模式   s5)y %, E  
  C (93)capital commitment 承诺资本   > iYdr/^a  
  C (94)capital employed 已运用的资本   PM'2zP[*W  
  C (95)capital expenditure 资本支出   `oM'H+  
  C (96)capital expenditureauthorization 资本支出核准   WADEDl&,'  
  C (97)capital expenditure control 资本支出控制   )c532 y  
  C (98)capital expenditure proposal资本支出申请   Ei=rBi  
  C (99)capital funding planning 资本基金筹集计划   "akAGa!V+  
  C (100)capital gain 资本收益   {.J<^V  
  C (101)capital investment appraisal资本投资评估   v7%}ey[  
  C (102)capital maintenance 资本保全   #L57d  
  C (103)capital resource planning 资本资源计划   Q8$;##hzt  
  C (104)capital surplus 资本盈余   4 =T_h`  
  C (105)capital turnover 资本周转率   (^E5y,H<g  
  C (106)card 记录卡   VCvf'$4(X  
  C (107)cash 现金   ES8(:5  
  C (108)cash account 现金账户   sd =bw  
  C (109)cash book 现金账薄   r`< x@,  
  C (110)cash cow 金牛产品   0f_ A"K  
  C (111)cash flow 现金流量   V/zmbo)  
  C (112)cash discounted 现金贴现   gAf4wq  
  C (113)cash flow budget 现金流量预算   @jrxbo;5  
  C (114)cash flow statement 现金流量表   @a,=ApS"  
  C (115)cash ledger 现金分类账   ekqS=KfWl;  
  C (116)cash limit 现金限额   @Bn4ZF B@  
  C (117)CCA 现时成本会计   KL$>j/qT  
  C (118)center 中心   p"j &s  
  C (119)changeover time 变更时间   w^,Xa  
  C (120)chartered entity 特许经济个体   "yj_v\@4  
  C (121)cheque 支票   >Psq " Xj  
  C (122)cheque register 支票登记薄   ($W%&(:/  
  C (123)coin analysis 零钱分类   ( GoPXh  
  C (124)classification 分类   ]'$:Y   
  C (125)clock card 工时卡   -)R =p"-w  
  C (126)code 代码   [(&aVHUj  
  C (127)commitment accounting 承诺确认会计   l}&2A*c.  
  C (128)common cost 共同成本   4t3>`x 7  
  C (129)company limited byguarantee 有限担保责任公司   $1Zr.ERL|(  
C (130)company limited shares 股份有限公司   IreY8.FND  
  C (131)competitive position 竞争能力状况   @]p {%"$  
  C (132)concept 概念   Qqk(,1u  
  C (133)conglomerate 跨行业企业   emB<{kOkw  
  C (134)consistency concept 一致性概念   -  eIo  
  C (135)consolidated accounts 合并报表   Wu(^k25  
  C (136)consolidation accounting 合并会计   =E^/gc%X  
  C (137)consortium 财团   gQJLqs"F  
  C (138)contingency plan 应急计划   ]>%2,+5  
  C (139)contingent liabilities 或有负债   o$V0(1N  
  C (140)continuous operation 连续生产   VT=gb/W6)a  
  C (141)contra 抵消   5?([jAOf  
  C (142)contract cost 合同成本   zQ<;3+*  
  C (143)contract costing 合同成本计算   !nlr!+(fV  
  C (144)contribution 贡献毛益   Of-xGo YZ  
  C (145)contribution centre 贡献中心   5UG9&:zu'V  
  C (146)contribution chart 贡献图   q8FpJ\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   rBy0hGx  
  C (148)contribution to salesration 贡献毛益对销售比率   ~t ZB1+%)  
  C (149)control 控制   "fUNrhCx  
  C (150)control account 控制帐户   6NHP/bj<1V  
  C (151)control limits 控制限度   aAG']y  
  C (152)controllability concept 可控制概念   S ?J(VJqE  
  C (153)controllable cost 可控制成本   ;jN1n xF  
  C (154)conversion cost 加工成本   ] @#wR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^ meU&  
  C (156)corporate appraisal 公司评估   sLXM$SMBh  
  C (157)corporate planning 公司计划   zmL VFGnS  
  C (158)corporate social reporting 公司社会报告   5SmJ'zFO  
  C (159)corporation 股份公司   foL4s; 2  
  C (160)cost 成本   hw*u.46  
  C (161)cost account 成本帐户   # ,eC&X45  
  C (162)cost accounting 成本会计   S8v?H|rm  
  C (163)cost accounting manual 成本手册   R.F l5B  
  C (164)cost accounts calendar 成本报表的日历时间   1i_%1Oip  
  C (165)cost adjustment 成本调整   5X>~39(r  
  C (166)cost allocation 成本分配   ]<L~f~vU  
  C (167)cost apportionment 成本分摊   pl)?4[`LUc  
  C (168)cost attribution 成本归属   }V`_ (%Q-e  
  C (169)cost audit 成本审计   #8ltV`  
  C (170)cost behaviour 成本性态   x$D^Bh,  
  C (171)cost benefit analysis 成本效益分析   %e3E}m>  
  C (172)cost center 成本中心   _ qwf3Q@  
  C (173)cost driver 成本动因
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