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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 ^|Bpo(  
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  1.audit   审计 f0 iYP   
  2.attestation   鉴证 NlLgXn!  
  3.credibility   可信赖程度 }t.J;(ff:  
  4.audit of financial statements 财务报表审计 gZkjh{rQ  
  5.agreed-upon procedures 执行商定程序 Py?EA*(d#  
  6.high levels of assurance 高水平保证 !l2=J/LJj  
  7.compilation 编制 ~:h-m\=8Y  
  8.reliability 可靠性 )1de<# qM  
  9.relevance 相关性 VI:EjZ/|a  
  10.professional skepticism 职业谨慎 4n1-@qTPF~  
  11.objectivity 客观性 T\ }?  
  12. professional competence 专业胜任能力 `2}H$D  
  13.Senior/CPA-in-charge 项目经理 kFCjko  
  14.audit engagement letter 业务约定书 .4I "[$?Q  
  15.recurring audit 连续审计 f( =3'wQ  
  16.the client 委托人 ~r(/)w\  
  17.change CPA 更换注册会计 r7dvj#^  
  18.the existing CPA 现任注册会计师 & QO9/!  
  19.the successor CPA 后任注册会计师 Fh)`A5#  
  20.the preceding CPA前任注册会计师 V* :Q~ ^  
  21.issue the audit report 出具审计报告 WsHC%+\'  
  22.expert 专家 LHy-y%?i  
  23.the board of directors 董事会 |n9q 4*dN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h5@v:4Jjo~  
  25.assess material misstatement risks评估重大错报风险 N%3 G\|~Q  
  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 0LQ|J(u  
  27.a general knowledge of —— 初步了解―――的情况 {~cG'S Y%  
  28.a more knowledge of—— 进一步了解的情况 kd0~@rPL  
  29.the prior year‘s working papers 以前年度工作底稿 ChVur{jR  
  30.minutes of meeting 会议纪要 "0BuQ{CQ  
  31.business risks 经营风险 2y_R05O0  
  32.appropriateness 适当性 L H>oG$a  
  33.accounting estimate 会计估计 i^Ba?r;*  
  34.management representations 管理层声明 (<.uvq61  
  35.going concern assumption 持续经营假设 s> d /9 b  
  36.audit plan 审计计划 .Ioj]r  
  37.significant audit areas 重点审计领域 /Q|guJx  
  38.error 错误 ^LaOl+;S  
  39.fraud舞弊 NhP&sQO  
  40.modified or additional procedures 修改或追加审计程序 CqF= 5z:A  
  41.misappropriation of assets 侵占资产 W_]Su  
  42.transactions without substance 虚假交易 V%kZ-P*  
  43.unusual pressures 异常压力 CuS"Wj  
  44.the suspected noncompliance 涉嫌存在违法行为 DM*GvBdR  
  45.materialiy 重要性 ,B^NH7A:  
  46.exceed the materiality level 超过重要性水平 ]g}Tqf/N%  
  47.approach the materiality level 接近重要性水平 >9?BJv2  
  48.an acceptably low level 可接受水平 [ij8h,[~]  
  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 zYL</!6a[  
  50.misstatements or omissions 错报或漏报 7&I+mw/X  
  51.aggregate 总计 (YOp  
  52.subsequent events 期后事项 >pS @;t'  
  53.adjust the financial statements 调整财务报表 `#v(MK{9+V  
  54.perform additional audit procedures 实施追加的审计程序 $s[DT!8N  
  55.audit risk 审计风险 SL( WE=H  
  56.detection risk 检查风险 -Odk'{nW  
  57.inappropriate audit opinion 不适当的审计意见 M@R_t(&=   
  58.material misstatement 重大的错报 ]7#@lL;'0  
  59.tolerable misstatement 可容忍错报 R 78=im7  
  60.the acceptable level of detection risk 可接受的检查风险 N sUFM  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NZj_7j|o9  
  62.simall business 小规模企业 ^+v6?%m  
  63.accounting system 会计系统 w_*UFLMSqR  
  64.test of control 控制测试 Gp <7 i5  
  65.walk-through test 穿行测试 QvPG 6A]T  
  66.communication 沟通 !a(#G7zA  
  67.flow chart 流程图  xr }jw  
  68.reperformance of internal control 重新执行 E`^?2dv+/  
  69.audit evidence 审计证据 vZ<@m2  
  70.substantive procedures 实质性程序 zVSbEcr,C~  
  71.assertions 认定 i/Nd  
  72.esistence 存在 AX {~A:B  
  73.occurrence 发生 jjs1Vj1@<  
  74.completeness 完整性 ;PBybR W  
  75.rights and obligations 权利和义务 f,e7;u z%  
  76.valuation and allocation 计价和分摊 CB7 6  
  77.cutoff 截止 yUZ;keQ_Tw  
  78.accuracy 准确性 aP%& -W$D|  
  79.classification 分类 ]["=K!la:  
  80.inspection 检查 D$ >gAv  
  81.supervision of counting 监盘  :RYh@.  
  82.observation 观察 upD 2vtU  
  83.confirmation 函证 Q@7-UIV|q  
  84.computation 计算 Hl@)j   
  85.analytical procedures 分析程序 Cfz020u`g  
  86.vouch 核对 [CCj5N1/  
  87.trace 追查 6" s}<  
  88.audit sampling 审计抽样 \P3[_kbf1  
  89.error 误差 |'C {nTX  
  90.expected error 预期误差 ka3(sctZ5  
  91.population 总体 `L-GI{EJ  
  92.sampling risk 抽样风险 b IS 3  
  93.non- sampling risk 非抽样风险 s@WF[S7D  
  94.sampling unit 抽样单位 # U46Au  
  95.statistical sampling 统计抽样 ~ jR:oN  
  96.tolerable error 可容忍误差 c]qq *k#  
  97.the risk of under reliance 信赖不足风险 3Pb]O f#  
  98.the risk of over reliance 信赖过度风险 JZCRu_M>|  
  99.the risk of incorrect rejection 误拒风险 0K0[mC}ZwM  
  100. the risk of incorrect acceptance 误受风险 B{:JD^V!  
  101.working trial balance 试算平衡表 Tug}P K   
  102.index and cross-referencing 索引和交叉索引 h{ &X`$  
  103.cash receipt 现金收入 5CSihw/5  
  104.cash disbursement 现金支出 ?1r>t"e5  
  105.bank statement 银行对账单 "IK QFt'  
  106.bank reconciliation 银行存款余额调节表 **zh>Y}6  
  107.balance sheet date 资产负债表日 7y4!K$c$  
  108.net realizable value 可变现净值 Z+mesj?.  
  109.storeroom 仓库 ~AD%aHR  
  110.sale invoice 销售发票 B/*`u  
  111.price list 价目表 dy4! >zxF  
  112.positive confirmation request 积极式询证函 `M "O #  
  113.negative confirmation request 消极式询证函 pH?tr  
  114.purchase requisition 请购单 Bf&,ACOf  
  115.receiving report 验收报告 l'_P]@*  
  116.gross margin 毛利 U%swqle4  
  117.manufacturing overhead 制造费用 JN9 W:X.  
  118.material requisition 领料单 AfzE0mBW  
  119.inventory-taking 存货盘点 y~&R(x~w  
  120.bond certificate 债券 b*-g@S  
  121.stock certificate 股票 F2;k6M@  
  122.audit report 审计报告 '>GZB  
  123.entity 被审计单位 rPK)=[MZ  
  124.addressee of the audit report 审计报告的收件人 ^Fy{Q*p`(  
  125.unqualified opinion 无保留意见 ^|z  
  126.qualified opinion 保留意见 XJ3 5Z+M  
  127.disclaimer of opinion 无法表示意见 C?UV3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?m)3n0Uh  
  A (2)absorbed overhead 已吸收制造费用 i + I%]  
  A (3)absorption costing 吸收成本计算 `iX~cUQ  
  A (4)account 账户,报表   cU,]^/0Y  
  A (5)accounting postulate 会计假设   3NEbCILF  
  A (6)accounting series release 会计公告文件   ]Zfg~K(  
  A (7)accounting valuation 会计计价   [Sl uYmW  
  A (8)account sale 承销清单 $6BD6\@  
  A (9)accountability concept 经营责任概念   T.1*32cX  
  A (10)accountancy 会计职业   pRt=5WZ  
  A (11)accountant 会计师   DEGEr-  
  A (12)accounting 会计   x Z 3b)j2D  
  A (13)agency cost 代理成本   {Z>OAR#   
  A (14)accounting bases 会计基础   HG(J+ocn   
  A (15)accounting manual 会计手册   e 1W9Z $m  
  A (16)accounting period 会计期间   Q:.q*I!D<4  
  A (17)accounting policies 会计方针   O-rHfIxY  
  A (18)accounting rate of return 会计报酬率   VEolyPcsg&  
  A (19)accounting reference date 会计参照日   ]fN\LY6p  
  A (20)accounting reference period 会计参照期间   83"Vh$&  
  A (21)accrual concept 应计概念   xLfx/&2  
  A (22)accrual expenses 应计费用   !n<vN@V*3d  
  A (23)acid test ration 速动比率(酸性测试比率)   '\I.P  
  A (24)acquisition 购置   Vb0((c%&  
  A (25)acquisition accounting 收购会计   _z:7Dj#  
  A (26)activity based accounting 作业基础成本计算   wnaT~r@U'  
  A (27)adjusting events 调整事项   CJ*8x7-t  
  A (28)administrative expenses 行政管理费   D^(Nijl9U  
  A (29)advice note 发货通知   }L.xt88  
  A (30)amortization 摊销   B~/:["zTh&  
  A (31)analytical review 分析性检查   beLT4~Z=  
  A (32)annual equivalent cost 年度等量成本法   :iWW2fY  
  A (33)annual report and accounts 年度报告和报表   JXG%Cx!2}  
  A (34)appraisal cost 检验成本   nLn3kMl4  
  A (35)appropriation account 盈余分配账户   | hsg= LX  
  A (36)articles of association 公司章程细则   OT6uAm+\7_  
  A (37)assets 资产   #nQZ/[|  
  A (38)assets cover 资产保障   3h:"-{MW.  
  A (39)asset value per share 每股资产价值   t'msgC6=>u  
  A (40)associated company 联营公司   Ga5O&`h  
  A (41)attainable standard 可达标准   ]>E)0<t  
&5]&6TD6  
 A (42)attributable profit 可归属利润   V%F^6ds$]0  
  A (43)audit 审计   o!q3+Pp;}  
  A (44)audit report 审计报告   jf_xm=n  
  A (45)auditing standards 审计准则   uJQ#l\t  
  A (46)authorized share capital 额定股本   |9YY8oT.  
  A (47)available hours 可用小时   -YF]k}|  
  A (48)avoidable costs 可避免成本 [LDV*79Z  
  B (49)back-to-back loan 易币贷款   jQ &$5&o  
  B (50)backflush accounting 倒退成本计算   !(:R=J_h  
  B (51)bad debts 坏帐   OhC%5=a7  
  B (52)bad debts ratio 坏帐比率   ~YQC!x  
  B (53)bank charges 银行手续费   (*{Y#XD{  
  B (54)bank overdraft 银行透支   -+^E5  
  B (55)bank reconciliation 银行存款调节表   q~*9A-MH  
  B (56)bank statement 银行对账单   ^Ht!~So  
  B (57)bankruptcy 破产   xign!=  
  B (58)basis of apportionment 分摊基础   jH+ddBVA  
  B (59)batch 批量   ?P<8Zw  
  B (60)batch costing 分批成本计算   ,BG aJ|k  
  B (61)beta factor B(市场)风险因素   eko$c,&jY  
  B (62)bill 账单    4x.1J  
  B (63)bill of exchange 汇票   ,(h:0L2v7d  
  B (64)bill of landing 提单   H7&>cM  
  B (65)bill of materials 用料预计单   3v~804kWB  
  B (66)bill payable 应付票据   Ne{2fV>8Ay  
  B (67)bill receivable 应收票据   PL;PId<9w  
  B (68)bin card 存货记录卡   Ce: 2Tw  
  B (69)bonus 红利   13+f ^  
  B (70)book-keeping 薄记   |y,%dFN Lf  
  B (71)Boston classification 波士顿分类   ulY8$jB  
  B (72)breakeven chart 保本图   >Lv Q&fAo  
  B (73)breakeven point 保本点   $ yd "bJK  
  B (74)breaking-down time 复位时间   |?zFm mh  
  B (75)budget 预算   S ;pKL,d>r  
  B (76)budget center 预算中心   !Ee#jCXS  
  B (77)budget cost allowance 预算成本折让   3em&7QM  
  B (78)budget manual 预算手册   _!vxX ]  
  B (79)budget period 预算期间   o>(I_3J[p  
  B (80)budgetary control 预算控制   l/(|rl#6  
  B (81)budgeted capacity 预算生产能力   azEN_oUV  
  B (82)burden 制造费用   >_R,^iH"  
  B (83)business center 经营中心   [^oTC;  
  B (84)business entity 营业个体   woQ UrO(  
  B (85)business unit 经营单位   (jR7D"I  
 B (86)buy-out management 管理性购买产权   Wq 5Nc  
  B (87)by-product 副产品 \^l273  
  C (88)called-up share capital 催缴股本   $K_G|Wyi  
  C (89)capacity 生产能力   nT(Lh/  
  C (90)capacity ratios 生产能力比率   *@2+$fgz  
  C (91)capital 资本   X\\c=[#8-  
  C (92)capital assets pricing model资本资产计价模式   N*Is_V\R  
  C (93)capital commitment 承诺资本   ~353x%e'  
  C (94)capital employed 已运用的资本   33O O%rWi  
  C (95)capital expenditure 资本支出   : `Nh}Ka0  
  C (96)capital expenditureauthorization 资本支出核准   Bo)N<S_=^  
  C (97)capital expenditure control 资本支出控制   <=1nr@L  
  C (98)capital expenditure proposal资本支出申请   i3bDU(GS  
  C (99)capital funding planning 资本基金筹集计划   ;|C[.0;kgv  
  C (100)capital gain 资本收益   ],!7S"{97  
  C (101)capital investment appraisal资本投资评估   &OK[n1M  
  C (102)capital maintenance 资本保全    l,}^<P]  
  C (103)capital resource planning 资本资源计划    |j?iD  
  C (104)capital surplus 资本盈余   l"T{!Oq  
  C (105)capital turnover 资本周转率   EbG`q!C  
  C (106)card 记录卡   ';HNQe?vT  
  C (107)cash 现金   E{):z g  
  C (108)cash account 现金账户   A>0wqT  
  C (109)cash book 现金账薄   8`I/\8;H'p  
  C (110)cash cow 金牛产品   0!Zp4>l\Z  
  C (111)cash flow 现金流量   U};~ff+  
  C (112)cash discounted 现金贴现   28u3B2\$  
  C (113)cash flow budget 现金流量预算   N;\G=q] 9  
  C (114)cash flow statement 现金流量表   =_\+6\_  
  C (115)cash ledger 现金分类账   h;s~I/e(  
  C (116)cash limit 现金限额   J83{&N2u  
  C (117)CCA 现时成本会计   d]fo>[%Xr  
  C (118)center 中心   k&<cFZU  
  C (119)changeover time 变更时间   ~8rVf+bg3  
  C (120)chartered entity 特许经济个体   [{K   
  C (121)cheque 支票   E%+aqA)f  
  C (122)cheque register 支票登记薄   $e99[y@  
  C (123)coin analysis 零钱分类   JDa=+\_  
  C (124)classification 分类   { \r1A  
  C (125)clock card 工时卡   QTy xx  
  C (126)code 代码   W*S !}ZT`  
  C (127)commitment accounting 承诺确认会计   GS<aXh k  
  C (128)common cost 共同成本   Zze(Ik  
  C (129)company limited byguarantee 有限担保责任公司   ! F^j\  
C (130)company limited shares 股份有限公司   qGAb h  
  C (131)competitive position 竞争能力状况   q?9x0L  
  C (132)concept 概念   bVLuv`A/  
  C (133)conglomerate 跨行业企业   yf lt2 R  
  C (134)consistency concept 一致性概念   lZ \Si  
  C (135)consolidated accounts 合并报表   O8!> t7x  
  C (136)consolidation accounting 合并会计   S yf0dp3  
  C (137)consortium 财团   7KB:wsz^  
  C (138)contingency plan 应急计划   Y{Yp N  
  C (139)contingent liabilities 或有负债   ~qjnV  
  C (140)continuous operation 连续生产   eD#R4  
  C (141)contra 抵消   W-72&\7  
  C (142)contract cost 合同成本   @u4q\G\  
  C (143)contract costing 合同成本计算   \v*WI)]  
  C (144)contribution 贡献毛益   ^Z6N&s#6  
  C (145)contribution centre 贡献中心   S4'\=w #  
  C (146)contribution chart 贡献图   Za5bx,^   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CH`_4UAX%  
  C (148)contribution to salesration 贡献毛益对销售比率   xs'vd:l.Pp  
  C (149)control 控制   XBTtfl &  
  C (150)control account 控制帐户   CyWaXp65  
  C (151)control limits 控制限度   ulqh}Uv'  
  C (152)controllability concept 可控制概念   9rd7l6$R"  
  C (153)controllable cost 可控制成本   >3{l"SPU  
  C (154)conversion cost 加工成本   b `TA2h  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !)nA4l= S#  
  C (156)corporate appraisal 公司评估   L,KK{o|Eq  
  C (157)corporate planning 公司计划   _ +"V5 z  
  C (158)corporate social reporting 公司社会报告   \Y?ByY  
  C (159)corporation 股份公司    {[i 37DN  
  C (160)cost 成本   9=-d/y?  
  C (161)cost account 成本帐户   \nX5 $[  
  C (162)cost accounting 成本会计   L#\!0YW/@  
  C (163)cost accounting manual 成本手册    GD]yP..  
  C (164)cost accounts calendar 成本报表的日历时间   '`+GC9VG  
  C (165)cost adjustment 成本调整   oD@~wcMIT0  
  C (166)cost allocation 成本分配   bPe|/wp  
  C (167)cost apportionment 成本分摊   e 2P ds`  
  C (168)cost attribution 成本归属   0U d.u  
  C (169)cost audit 成本审计   m$w'`[H  
  C (170)cost behaviour 成本性态   2a\?Q|1C  
  C (171)cost benefit analysis 成本效益分析   byyzXRO;  
  C (172)cost center 成本中心   a$7}41F[~s  
  C (173)cost driver 成本动因
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