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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  .ev\M0Dt  
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  1.audit   审计 '  o=E!?  
  2.attestation   鉴证 2]Fu 1  
  3.credibility   可信赖程度 gE=Wcb!  
  4.audit of financial statements 财务报表审计 Vu|dV\N0*  
  5.agreed-upon procedures 执行商定程序 c,BAa*]K  
  6.high levels of assurance 高水平保证 vl~ %o@*_  
  7.compilation 编制 F?2FITi_V  
  8.reliability 可靠性 )kA2vX^=Z  
  9.relevance 相关性 7 6*hc   
  10.professional skepticism 职业谨慎 @^HwrwRA  
  11.objectivity 客观性 24|<<Xn  
  12. professional competence 专业胜任能力 Gc}0]!nrW9  
  13.Senior/CPA-in-charge 项目经理 r%[1$mTOR  
  14.audit engagement letter 业务约定书 c% yh(g  
  15.recurring audit 连续审计 .HOY q  
  16.the client 委托人 *^6k[3VY  
  17.change CPA 更换注册会计 rgT%XhUS6f  
  18.the existing CPA 现任注册会计师 XPVV+.  
  19.the successor CPA 后任注册会计师 ,lP7 ri  
  20.the preceding CPA前任注册会计师 @ V5S4E  
  21.issue the audit report 出具审计报告 yA0Y 14\*  
  22.expert 专家 JJNmpUJ  
  23.the board of directors 董事会 !h/dZ`#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h9Z[z73_a  
  25.assess material misstatement risks评估重大错报风险 Zih 5/I  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 scmto cm  
  27.a general knowledge of —— 初步了解―――的情况 ,*w>z  
  28.a more knowledge of—— 进一步了解的情况 yUj;4vd  
  29.the prior year‘s working papers 以前年度工作底稿 6m\*]nOy4  
  30.minutes of meeting 会议纪要 w*2^/zh  
  31.business risks 经营风险 j,ZW[*M  
  32.appropriateness 适当性 kI]=&Rw  
  33.accounting estimate 会计估计 YiBOi?h9  
  34.management representations 管理层声明 C&FN#B  
  35.going concern assumption 持续经营假设 :%>oe> _"  
  36.audit plan 审计计划 5D-BIPn=JV  
  37.significant audit areas 重点审计领域 * T\ >  
  38.error 错误 ndB@J*Imu  
  39.fraud舞弊 .Wh6(LDY(  
  40.modified or additional procedures 修改或追加审计程序 ~q5-9{ma  
  41.misappropriation of assets 侵占资产 n4XMN\:g{  
  42.transactions without substance 虚假交易 _32/WQF6  
  43.unusual pressures 异常压力 +E)e1 :8  
  44.the suspected noncompliance 涉嫌存在违法行为 : (RL8  
  45.materialiy 重要性 b/G8M r  
  46.exceed the materiality level 超过重要性水平 d)9PEtI  
  47.approach the materiality level 接近重要性水平 d^_itC;-,  
  48.an acceptably low level 可接受水平 P$ F#,Cn  
  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 - Ra\^uz  
  50.misstatements or omissions 错报或漏报 .0KOnLdK  
  51.aggregate 总计 kU>#1 He  
  52.subsequent events 期后事项 AV9:O{  
  53.adjust the financial statements 调整财务报表 {\F2*P  
  54.perform additional audit procedures 实施追加的审计程序 0rGj|@+;  
  55.audit risk 审计风险  ,&4zKm  
  56.detection risk 检查风险 ScsWnZ  
  57.inappropriate audit opinion 不适当的审计意见 JJ)y2  
  58.material misstatement 重大的错报 A>[hC{  
  59.tolerable misstatement 可容忍错报 '%3u%;"  
  60.the acceptable level of detection risk 可接受的检查风险 ]+FX$+H/A0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .;cxhgU  
  62.simall business 小规模企业 +i2YX7Of  
  63.accounting system 会计系统 L>i<dD{  
  64.test of control 控制测试 6@i|Kw(:  
  65.walk-through test 穿行测试 /1H9z`qV  
  66.communication 沟通 }isCv b  
  67.flow chart 流程图  %L{  
  68.reperformance of internal control 重新执行 )|MIWgfWN  
  69.audit evidence 审计证据 '[ @F%  
  70.substantive procedures 实质性程序 [`cdlx?Eh  
  71.assertions 认定 o8iig5bp  
  72.esistence 存在 KC#kss  
  73.occurrence 发生 !7ph,/P$7  
  74.completeness 完整性 N,h1$)\B#  
  75.rights and obligations 权利和义务 AfuXu@UZ_/  
  76.valuation and allocation 计价和分摊 5+J 64_  
  77.cutoff 截止 ll 6]W~[ZC  
  78.accuracy 准确性 .Gjr`6R  
  79.classification 分类 ^ n6)YX  
  80.inspection 检查 +.XZK3  
  81.supervision of counting 监盘 <=#lRZW[z  
  82.observation 观察 s0_-1VU  
  83.confirmation 函证 ^mS.HT=X  
  84.computation 计算 dx k;@Tz  
  85.analytical procedures 分析程序 F]/L!   
  86.vouch 核对 ecM4]U  
  87.trace 追查 N`y}Gs  
  88.audit sampling 审计抽样 3w[<cq.!  
  89.error 误差 dcV,_  
  90.expected error 预期误差 49iR8w?k  
  91.population 总体 bS_y_ 9K  
  92.sampling risk 抽样风险 A73V6"  
  93.non- sampling risk 非抽样风险 /8 e2dw: \  
  94.sampling unit 抽样单位 G5y]^P  
  95.statistical sampling 统计抽样 @>qx:jx(-S  
  96.tolerable error 可容忍误差 pil0,r $D  
  97.the risk of under reliance 信赖不足风险 tjBh$)  
  98.the risk of over reliance 信赖过度风险 4r68`<mn[  
  99.the risk of incorrect rejection 误拒风险 {QIS411  
  100. the risk of incorrect acceptance 误受风险 BnKP7e  
  101.working trial balance 试算平衡表 !:]s M-cCt  
  102.index and cross-referencing 索引和交叉索引 jh<TdvF2$  
  103.cash receipt 现金收入 Z%,\+tRe  
  104.cash disbursement 现金支出 M63s(f  
  105.bank statement 银行对账单 s BeP;ox  
  106.bank reconciliation 银行存款余额调节表 lBizC5t!o  
  107.balance sheet date 资产负债表日 ~0' _K1(H  
  108.net realizable value 可变现净值 BXQ\A~P\  
  109.storeroom 仓库 J dk3) \  
  110.sale invoice 销售发票 qcR|E`k-G  
  111.price list 价目表 ~`nm<   
  112.positive confirmation request 积极式询证函 f.U0E6-(3N  
  113.negative confirmation request 消极式询证函 XhHel|!g:  
  114.purchase requisition 请购单 0~PXa(!^K  
  115.receiving report 验收报告 4?P%M"\Iv  
  116.gross margin 毛利 7eaA]y~H  
  117.manufacturing overhead 制造费用 1 ]D/3!  
  118.material requisition 领料单 M~d+HE   
  119.inventory-taking 存货盘点 =8$(i[;6w  
  120.bond certificate 债券 WI*^+E&=*  
  121.stock certificate 股票 glOqft&>`  
  122.audit report 审计报告 !q7;{/QM6  
  123.entity 被审计单位 X]3l| D  
  124.addressee of the audit report 审计报告的收件人 mG}^'?^K  
  125.unqualified opinion 无保留意见 uMiD*6,$<  
  126.qualified opinion 保留意见 ^rxfNcU7  
  127.disclaimer of opinion 无法表示意见 }"g21-T^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   r?Zy-yQ  
  A (2)absorbed overhead 已吸收制造费用 p[af[!  
  A (3)absorption costing 吸收成本计算 >Rl0%!  
  A (4)account 账户,报表   %~~z96(  
  A (5)accounting postulate 会计假设   !9e\O5PmO  
  A (6)accounting series release 会计公告文件   rC1qGzg\a  
  A (7)accounting valuation 会计计价   6.`}&E  
  A (8)account sale 承销清单 (7rz:  
  A (9)accountability concept 经营责任概念   Tv*1q.MB  
  A (10)accountancy 会计职业   TNX%_Q<  
  A (11)accountant 会计师   RJ=c[nb  
  A (12)accounting 会计   WcZo+r  
  A (13)agency cost 代理成本   )DklOEO  
  A (14)accounting bases 会计基础   )$lSG}WD  
  A (15)accounting manual 会计手册   }e/[$!35  
  A (16)accounting period 会计期间   [+:mt</HN  
  A (17)accounting policies 会计方针   do?S,'(g  
  A (18)accounting rate of return 会计报酬率   Y7b,td1  
  A (19)accounting reference date 会计参照日   s$DT.cvO  
  A (20)accounting reference period 会计参照期间   }K#&5E  
  A (21)accrual concept 应计概念   iaaH 9X %  
  A (22)accrual expenses 应计费用   k Nf!j  
  A (23)acid test ration 速动比率(酸性测试比率)   Mi %1+  
  A (24)acquisition 购置   D 7;~x]*  
  A (25)acquisition accounting 收购会计   O_ s9  
  A (26)activity based accounting 作业基础成本计算   kw}ISXz v  
  A (27)adjusting events 调整事项   yv8dfl  
  A (28)administrative expenses 行政管理费   bz}AO))Hk  
  A (29)advice note 发货通知   a\[fC=]r:  
  A (30)amortization 摊销   Rrs`h `'-  
  A (31)analytical review 分析性检查   '^.=gTk  
  A (32)annual equivalent cost 年度等量成本法   !Wdt:MUI8  
  A (33)annual report and accounts 年度报告和报表   *+,Lc1|\  
  A (34)appraisal cost 检验成本   %DND&0`  
  A (35)appropriation account 盈余分配账户   =xlYQ}-(a  
  A (36)articles of association 公司章程细则   x=)30y3*;  
  A (37)assets 资产   a dz;N;rIY  
  A (38)assets cover 资产保障   x#}j3" PP  
  A (39)asset value per share 每股资产价值   mn6p s6OB  
  A (40)associated company 联营公司   33v%e  
  A (41)attainable standard 可达标准   ( F"& A?  
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 A (42)attributable profit 可归属利润   yw3U"/yw  
  A (43)audit 审计   ;2xXX,'R7  
  A (44)audit report 审计报告   8^f[-^%  
  A (45)auditing standards 审计准则   43orR !.Z  
  A (46)authorized share capital 额定股本    \3y=0  
  A (47)available hours 可用小时   |V~(mS747:  
  A (48)avoidable costs 可避免成本 d)17r\*>I  
  B (49)back-to-back loan 易币贷款   1 [~|  
  B (50)backflush accounting 倒退成本计算   31o7R &v  
  B (51)bad debts 坏帐   h.s<0.  
  B (52)bad debts ratio 坏帐比率   "|l oSf@  
  B (53)bank charges 银行手续费   %f3Nml  
  B (54)bank overdraft 银行透支   ]a%\Q 2[c  
  B (55)bank reconciliation 银行存款调节表   R2H\ ;N  
  B (56)bank statement 银行对账单   i$LV44  
  B (57)bankruptcy 破产   BGh8\2  
  B (58)basis of apportionment 分摊基础   8L9S^ '  
  B (59)batch 批量   sVm'9k  
  B (60)batch costing 分批成本计算   ReG O9}  
  B (61)beta factor B(市场)风险因素   o y%g{,V  
  B (62)bill 账单   dv4r\ R^  
  B (63)bill of exchange 汇票   \<MTY:  
  B (64)bill of landing 提单   vsr~[d=  
  B (65)bill of materials 用料预计单   ]zM90$6  
  B (66)bill payable 应付票据   /wCxf5q0  
  B (67)bill receivable 应收票据   hoD[wAC  
  B (68)bin card 存货记录卡   ~BYEeUo;%v  
  B (69)bonus 红利   ;xkf ?|  
  B (70)book-keeping 薄记   "d^lS@ ~  
  B (71)Boston classification 波士顿分类   hwol7B>   
  B (72)breakeven chart 保本图   0\ytBxL  
  B (73)breakeven point 保本点   s)7`r6w  
  B (74)breaking-down time 复位时间   t;a}p_>  
  B (75)budget 预算   dU04/]modD  
  B (76)budget center 预算中心   }"; hz*a  
  B (77)budget cost allowance 预算成本折让   *.;}OX^X  
  B (78)budget manual 预算手册   jQwg)E+o;  
  B (79)budget period 预算期间   DkMC!Q\  
  B (80)budgetary control 预算控制   V :" \(Y  
  B (81)budgeted capacity 预算生产能力   2Z1(J% 7  
  B (82)burden 制造费用   qpEC!~ y  
  B (83)business center 经营中心   }y=n#%|i.  
  B (84)business entity 营业个体   Xk fUPbU  
  B (85)business unit 经营单位   ,vY I O  
 B (86)buy-out management 管理性购买产权    S~5 =1b  
  B (87)by-product 副产品 N@`9 ~JS  
  C (88)called-up share capital 催缴股本   `9"jHw`D  
  C (89)capacity 生产能力   !\|@{UJk/  
  C (90)capacity ratios 生产能力比率   Z_ *ZUN?B  
  C (91)capital 资本   w!Lb;4x ?  
  C (92)capital assets pricing model资本资产计价模式   1~ZHC[ `  
  C (93)capital commitment 承诺资本   0PX@E-n  
  C (94)capital employed 已运用的资本   d5W[A#}  
  C (95)capital expenditure 资本支出   / )<7$  
  C (96)capital expenditureauthorization 资本支出核准   <HX-qNA?  
  C (97)capital expenditure control 资本支出控制   $HnD|_*  
  C (98)capital expenditure proposal资本支出申请   5<ya;iK  
  C (99)capital funding planning 资本基金筹集计划   W;x LuKIG  
  C (100)capital gain 资本收益   O!cO/]<  
  C (101)capital investment appraisal资本投资评估   Hn2Q1lF-ip  
  C (102)capital maintenance 资本保全   R8Ei:f}  
  C (103)capital resource planning 资本资源计划   C&K(({5O  
  C (104)capital surplus 资本盈余   L$07u{Q  
  C (105)capital turnover 资本周转率   7^}Z %c  
  C (106)card 记录卡   I Y-5/  
  C (107)cash 现金   y]z#??  
  C (108)cash account 现金账户   :QY9pT  
  C (109)cash book 现金账薄   v ?'k)B  
  C (110)cash cow 金牛产品   Mh B=+S[@  
  C (111)cash flow 现金流量   i*rv_G|(Zj  
  C (112)cash discounted 现金贴现   -Y,Ibq  
  C (113)cash flow budget 现金流量预算   w9?wy#YI  
  C (114)cash flow statement 现金流量表   -kS5mR  
  C (115)cash ledger 现金分类账   CMf~Yv  
  C (116)cash limit 现金限额   :r+ 1>F$o  
  C (117)CCA 现时成本会计   Yy;1N{dbT  
  C (118)center 中心   ,UJPLj^  
  C (119)changeover time 变更时间   CZno2$8@e  
  C (120)chartered entity 特许经济个体   F,$$N>  
  C (121)cheque 支票   8pKPbi;(2  
  C (122)cheque register 支票登记薄   IaqN@IlWb  
  C (123)coin analysis 零钱分类   :<G+)hIK  
  C (124)classification 分类   T{2//$T?  
  C (125)clock card 工时卡    sSb&r  
  C (126)code 代码   k 5<0M'  
  C (127)commitment accounting 承诺确认会计   Ho {?m^  
  C (128)common cost 共同成本   fH {$LjH(  
  C (129)company limited byguarantee 有限担保责任公司   B ~bU7.Cd  
C (130)company limited shares 股份有限公司   ,(b~L<zN&  
  C (131)competitive position 竞争能力状况   ~$9 "|  
  C (132)concept 概念   b<MMli  
  C (133)conglomerate 跨行业企业   , Vr6  
  C (134)consistency concept 一致性概念   _'v )Fy  
  C (135)consolidated accounts 合并报表   ( {62GWnn_  
  C (136)consolidation accounting 合并会计   `l@t3/  
  C (137)consortium 财团   5%$kAJZC-  
  C (138)contingency plan 应急计划   c=mFYsSv  
  C (139)contingent liabilities 或有负债   -2XIF}.Hu  
  C (140)continuous operation 连续生产   z@LP9+?dE  
  C (141)contra 抵消   1Ee>pbd  
  C (142)contract cost 合同成本   A}}t86T  
  C (143)contract costing 合同成本计算   nsn,8a38  
  C (144)contribution 贡献毛益   c'4 \F9  
  C (145)contribution centre 贡献中心   C_&tOt  
  C (146)contribution chart 贡献图   $ O>MV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   m=y)i]=1  
  C (148)contribution to salesration 贡献毛益对销售比率   ZACn_gd[5  
  C (149)control 控制   je0 ?iovY  
  C (150)control account 控制帐户   v<4X;4p^  
  C (151)control limits 控制限度   4}b:..Ku  
  C (152)controllability concept 可控制概念   1%{(?uz9  
  C (153)controllable cost 可控制成本   !T1i_   
  C (154)conversion cost 加工成本   @ uWD>(D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   iTyApLV  
  C (156)corporate appraisal 公司评估   $a]dxRkz  
  C (157)corporate planning 公司计划   [r~l O@  
  C (158)corporate social reporting 公司社会报告   btOTDqG`a  
  C (159)corporation 股份公司   @eT sS%f2  
  C (160)cost 成本   "{x~j \<  
  C (161)cost account 成本帐户   <go~WpA|r  
  C (162)cost accounting 成本会计   T![K i  
  C (163)cost accounting manual 成本手册   Yip9K[  
  C (164)cost accounts calendar 成本报表的日历时间   Q?a"uei[  
  C (165)cost adjustment 成本调整   hx^a&"  
  C (166)cost allocation 成本分配   xeI ,Kz."  
  C (167)cost apportionment 成本分摊   Xl/G|jB9  
  C (168)cost attribution 成本归属   g?>AY2f[5  
  C (169)cost audit 成本审计   bg HaheU  
  C (170)cost behaviour 成本性态   <Y#R]gf1  
  C (171)cost benefit analysis 成本效益分析   7@lXN8_f  
  C (172)cost center 成本中心   N9n1s2;o  
  C (173)cost driver 成本动因
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