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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 tavpq.0O  
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  1.audit   审计 ;3B1_vo9  
  2.attestation   鉴证 4'!c*@Y  
  3.credibility   可信赖程度 k6sI L3QJ0  
  4.audit of financial statements 财务报表审计 \<y#R~7s  
  5.agreed-upon procedures 执行商定程序 w[I E  
  6.high levels of assurance 高水平保证 a *ushB  
  7.compilation 编制 :$m}UA-9  
  8.reliability 可靠性 "hzB9*"t  
  9.relevance 相关性 CkdP#}f  
  10.professional skepticism 职业谨慎 O4^8 jK}  
  11.objectivity 客观性  Pyb Z)5u  
  12. professional competence 专业胜任能力 ,z-}t& _t  
  13.Senior/CPA-in-charge 项目经理 s0k`p<q  
  14.audit engagement letter 业务约定书 /qy-qUh3h  
  15.recurring audit 连续审计 @EnuJe  
  16.the client 委托人 OVhE??#  
  17.change CPA 更换注册会计 &' Ne! o8  
  18.the existing CPA 现任注册会计师 |>tKq;/  
  19.the successor CPA 后任注册会计师 vfE6Ggz  
  20.the preceding CPA前任注册会计师 c%'RR?Tl  
  21.issue the audit report 出具审计报告 3~ S8!nx  
  22.expert 专家 m6[0Kws&  
  23.the board of directors 董事会 }5}.lJ:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pm_u  
  25.assess material misstatement risks评估重大错报风险 LS88.w\=S@  
  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 ~XWQhIAM4  
  27.a general knowledge of —— 初步了解―――的情况 }A7j/uy}s  
  28.a more knowledge of—— 进一步了解的情况 4bw4cqY;  
  29.the prior year‘s working papers 以前年度工作底稿 2VE9}%i  
  30.minutes of meeting 会议纪要 ,kF}lo)  
  31.business risks 经营风险 f=mZu1(FZ  
  32.appropriateness 适当性 I.94v #r  
  33.accounting estimate 会计估计  .5y+fL  
  34.management representations 管理层声明 zBk'{[y9L  
  35.going concern assumption 持续经营假设 -Ty*aov  
  36.audit plan 审计计划 X  .5aMm  
  37.significant audit areas 重点审计领域 $l|qk  z  
  38.error 错误 t`,` 6@d  
  39.fraud舞弊 Ko&>C_N  
  40.modified or additional procedures 修改或追加审计程序 twlk-2yT!  
  41.misappropriation of assets 侵占资产  s8rE$  
  42.transactions without substance 虚假交易 8@2OJ=`[  
  43.unusual pressures 异常压力 !=:$lzS^  
  44.the suspected noncompliance 涉嫌存在违法行为 dK2p7xo  
  45.materialiy 重要性 H s"HID  
  46.exceed the materiality level 超过重要性水平 h_T7% #0  
  47.approach the materiality level 接近重要性水平 P:aJ#  
  48.an acceptably low level 可接受水平 }` != m  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `R=HKtr?  
  50.misstatements or omissions 错报或漏报 3 YFU*f,  
  51.aggregate 总计 LG1r]2  
  52.subsequent events 期后事项 yRfSJbzaf\  
  53.adjust the financial statements 调整财务报表 mM-8+H?~b  
  54.perform additional audit procedures 实施追加的审计程序 Q&eQQ6b^Ih  
  55.audit risk 审计风险 /S(zff[at  
  56.detection risk 检查风险 26k LhFS  
  57.inappropriate audit opinion 不适当的审计意见 o)2W`i&  
  58.material misstatement 重大的错报 2g>SHS@1>  
  59.tolerable misstatement 可容忍错报 qycI(5S,  
  60.the acceptable level of detection risk 可接受的检查风险 Hqn#yInA7~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /gu%:vq  
  62.simall business 小规模企业 (;57Vw  
  63.accounting system 会计系统 qQsku;C?i  
  64.test of control 控制测试 ?}a;}Q 6  
  65.walk-through test 穿行测试 qh2ON>e;  
  66.communication 沟通 ,J{ei7TN  
  67.flow chart 流程图 E7Y`|nT  
  68.reperformance of internal control 重新执行 j"|=C$Kn/  
  69.audit evidence 审计证据 Tp_L %F  
  70.substantive procedures 实质性程序 nCj2N,mT  
  71.assertions 认定 HOE_S!N  
  72.esistence 存在 !H irhD N  
  73.occurrence 发生 w`il=ZAC  
  74.completeness 完整性 24)(5!:"  
  75.rights and obligations 权利和义务 =UJ:tSr  
  76.valuation and allocation 计价和分摊 X90J!  
  77.cutoff 截止 -:Ia^{YN  
  78.accuracy 准确性 43Qtj$F  
  79.classification 分类 (s7;^)}zx  
  80.inspection 检查 )p~BQ~eip;  
  81.supervision of counting 监盘 [-;_ZFS{  
  82.observation 观察 "gne_Ye.  
  83.confirmation 函证 9lW;Nk*j:  
  84.computation 计算 {jho&Ai  
  85.analytical procedures 分析程序 (jFGa2{  
  86.vouch 核对 ghX|3lI\q  
  87.trace 追查 X(\fN[;  
  88.audit sampling 审计抽样 F;l$.9?.s  
  89.error 误差 lq>+~zX{  
  90.expected error 预期误差 =|%Cu&  
  91.population 总体 x-AZ %)N9  
  92.sampling risk 抽样风险 ]zQo>W$  
  93.non- sampling risk 非抽样风险 u a~CEs  
  94.sampling unit 抽样单位 4x;/HEb7?  
  95.statistical sampling 统计抽样 *WIj4G.d  
  96.tolerable error 可容忍误差 'C ~ y5j  
  97.the risk of under reliance 信赖不足风险 ;+<&8.=,)  
  98.the risk of over reliance 信赖过度风险 :)_~w4&  
  99.the risk of incorrect rejection 误拒风险 ,Td!|~I|j6  
  100. the risk of incorrect acceptance 误受风险 3&[>u;B p  
  101.working trial balance 试算平衡表 j|/]#@Yr  
  102.index and cross-referencing 索引和交叉索引 ;M_o)OS3  
  103.cash receipt 现金收入 #L{OV)a<  
  104.cash disbursement 现金支出 t0nI('LX,  
  105.bank statement 银行对账单 jGEt+\"/QJ  
  106.bank reconciliation 银行存款余额调节表 B,K>rCZ/  
  107.balance sheet date 资产负债表日 Ircp``g  
  108.net realizable value 可变现净值 USVqB\#  
  109.storeroom 仓库 (A?H1 9  
  110.sale invoice 销售发票 ~d%Pnw|  
  111.price list 价目表 4 &_NJ\  
  112.positive confirmation request 积极式询证函 S6+y?,^  
  113.negative confirmation request 消极式询证函 Bnb#{tL  
  114.purchase requisition 请购单 6q]5Es<  
  115.receiving report 验收报告 pDh{Z g6t  
  116.gross margin 毛利 .GsO.#p{  
  117.manufacturing overhead 制造费用 8 XICF  
  118.material requisition 领料单 Xy@7y[s]  
  119.inventory-taking 存货盘点 3$m4q`J  
  120.bond certificate 债券 ~<k,#^ "}X  
  121.stock certificate 股票 0\:(ageY?  
  122.audit report 审计报告 g"?Y+j  
  123.entity 被审计单位 qnoNT%xazo  
  124.addressee of the audit report 审计报告的收件人 ` bdZ/*E  
  125.unqualified opinion 无保留意见 {2 +L @  
  126.qualified opinion 保留意见 j~+>o[c  
  127.disclaimer of opinion 无法表示意见 UQ+?\wi*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rN%F) q#  
  A (2)absorbed overhead 已吸收制造费用 aAA9$  
  A (3)absorption costing 吸收成本计算 ]]&M@FM2z  
  A (4)account 账户,报表   ^ mS o1?<  
  A (5)accounting postulate 会计假设   KM !k$;my  
  A (6)accounting series release 会计公告文件   m^#rB`0;L  
  A (7)accounting valuation 会计计价    wAz&"rS  
  A (8)account sale 承销清单 %^8^yZz  
  A (9)accountability concept 经营责任概念   }j^\(2  
  A (10)accountancy 会计职业   a9T@$:  
  A (11)accountant 会计师   ]Lm9^q14m  
  A (12)accounting 会计   {fEwA8Ir  
  A (13)agency cost 代理成本   9:!gI|C  
  A (14)accounting bases 会计基础   ]\xy\\b/`  
  A (15)accounting manual 会计手册   qpsv i.S  
  A (16)accounting period 会计期间   DZv=\<$,LF  
  A (17)accounting policies 会计方针   #fL8Kq  
  A (18)accounting rate of return 会计报酬率   MUA%^)#u4Q  
  A (19)accounting reference date 会计参照日   "d$m@c  
  A (20)accounting reference period 会计参照期间   *JaqTI,e  
  A (21)accrual concept 应计概念   ~{D[ >j][  
  A (22)accrual expenses 应计费用   !Yw3 d   
  A (23)acid test ration 速动比率(酸性测试比率)   :Pg}Zz<  
  A (24)acquisition 购置   7 As|Ns`  
  A (25)acquisition accounting 收购会计   OZIW_'Wm/  
  A (26)activity based accounting 作业基础成本计算   X5khCL Hi  
  A (27)adjusting events 调整事项   *$"gaXI  
  A (28)administrative expenses 行政管理费   q-rB2  
  A (29)advice note 发货通知   mCWhUBghR  
  A (30)amortization 摊销   "n: %E  
  A (31)analytical review 分析性检查   =r.mlc``W  
  A (32)annual equivalent cost 年度等量成本法   \/SQ,*O  
  A (33)annual report and accounts 年度报告和报表   }?@rO`:EF+  
  A (34)appraisal cost 检验成本   zOSs[[  
  A (35)appropriation account 盈余分配账户   d)[;e()  
  A (36)articles of association 公司章程细则   H> '>3]G  
  A (37)assets 资产   ` iJhG^w9M  
  A (38)assets cover 资产保障   t2V0 lyeL  
  A (39)asset value per share 每股资产价值   `zR+tbm  
  A (40)associated company 联营公司   3VUWX5K?  
  A (41)attainable standard 可达标准   #CnHf  
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 A (42)attributable profit 可归属利润   #!9 S}b$  
  A (43)audit 审计   q\q=PB6r  
  A (44)audit report 审计报告   _kdL'x  
  A (45)auditing standards 审计准则   DEw8*MN  
  A (46)authorized share capital 额定股本   D!oc>K$B  
  A (47)available hours 可用小时   R'dSbn  
  A (48)avoidable costs 可避免成本 % ',F  
  B (49)back-to-back loan 易币贷款   Hh4 n  
  B (50)backflush accounting 倒退成本计算   $%%os6y2v  
  B (51)bad debts 坏帐   SR8qt z/V  
  B (52)bad debts ratio 坏帐比率   YqV8D&I  
  B (53)bank charges 银行手续费   &I({T `=  
  B (54)bank overdraft 银行透支   $XU5??8  
  B (55)bank reconciliation 银行存款调节表   2iU7 0(H  
  B (56)bank statement 银行对账单   e } *0ghKI  
  B (57)bankruptcy 破产   3-%Cw2ds  
  B (58)basis of apportionment 分摊基础   2qHf'  
  B (59)batch 批量   i`0v#P  
  B (60)batch costing 分批成本计算   =rd|0K"(r  
  B (61)beta factor B(市场)风险因素   Jj= ;  
  B (62)bill 账单   O Lc}_  
  B (63)bill of exchange 汇票   DS2)@  
  B (64)bill of landing 提单   j6,ZEm  
  B (65)bill of materials 用料预计单   ;oxAe<VIj  
  B (66)bill payable 应付票据   e*  
  B (67)bill receivable 应收票据   3loY qeP  
  B (68)bin card 存货记录卡   D-U<u@A4  
  B (69)bonus 红利   Z /6qG0feJ  
  B (70)book-keeping 薄记   Y2R\]FrT  
  B (71)Boston classification 波士顿分类   3^ StIw{X  
  B (72)breakeven chart 保本图   axk"^gps  
  B (73)breakeven point 保本点   ]}mxY vu_i  
  B (74)breaking-down time 复位时间   4<X!<]3]  
  B (75)budget 预算   FkqQf8HB  
  B (76)budget center 预算中心   hAqg Iu*  
  B (77)budget cost allowance 预算成本折让   DOQc"+  
  B (78)budget manual 预算手册   =l9T7az  
  B (79)budget period 预算期间   1mSaS4!"B  
  B (80)budgetary control 预算控制   8CC/BOe  
  B (81)budgeted capacity 预算生产能力   :+%Zh@u\  
  B (82)burden 制造费用   $>R(W=Q  
  B (83)business center 经营中心   RkuuogZ  
  B (84)business entity 营业个体   -/D|]qqHm  
  B (85)business unit 经营单位   M0c 9pE  
 B (86)buy-out management 管理性购买产权   aV e/ gE  
  B (87)by-product 副产品 A K/z6XGy  
  C (88)called-up share capital 催缴股本    y\F=ui  
  C (89)capacity 生产能力   e9^2,:wLB  
  C (90)capacity ratios 生产能力比率   XMRNuEU  
  C (91)capital 资本   xAwf49N~  
  C (92)capital assets pricing model资本资产计价模式   4.K'\S  
  C (93)capital commitment 承诺资本   v8I{XU@%  
  C (94)capital employed 已运用的资本   =3 +l  
  C (95)capital expenditure 资本支出   m~],nl   
  C (96)capital expenditureauthorization 资本支出核准   Q0{z).&\(e  
  C (97)capital expenditure control 资本支出控制   n(lk dw  
  C (98)capital expenditure proposal资本支出申请   RiO="tX'  
  C (99)capital funding planning 资本基金筹集计划   3P <'F2o  
  C (100)capital gain 资本收益   BwJuYH7QJ$  
  C (101)capital investment appraisal资本投资评估   ]$M<]w,IJ2  
  C (102)capital maintenance 资本保全   'FzN[% K"  
  C (103)capital resource planning 资本资源计划   R: aYL~  
  C (104)capital surplus 资本盈余   #vf_D?^  
  C (105)capital turnover 资本周转率   p8,0lo  
  C (106)card 记录卡   }t>q9bZ9z  
  C (107)cash 现金   b>~RSO*  
  C (108)cash account 现金账户   2 [!Mx&^  
  C (109)cash book 现金账薄   HXJ9xkrr  
  C (110)cash cow 金牛产品   f]d!hz!  
  C (111)cash flow 现金流量   !Zbesp KZ  
  C (112)cash discounted 现金贴现   d `j?7Z  
  C (113)cash flow budget 现金流量预算   ); 6,H.v  
  C (114)cash flow statement 现金流量表   _1jw=5^P\i  
  C (115)cash ledger 现金分类账   %HSl)zEo>C  
  C (116)cash limit 现金限额   3D)b*fPc  
  C (117)CCA 现时成本会计   .}9FEn 8  
  C (118)center 中心   ~2/{3m{3A  
  C (119)changeover time 变更时间   hkW{88  
  C (120)chartered entity 特许经济个体   [.q(h/b  
  C (121)cheque 支票   "A]Y~iQ  
  C (122)cheque register 支票登记薄   9DEh*%q  
  C (123)coin analysis 零钱分类   =Mhg  
  C (124)classification 分类   (3md:r<-  
  C (125)clock card 工时卡   4VIg>EL*  
  C (126)code 代码   =p&sl;PsLw  
  C (127)commitment accounting 承诺确认会计   (BE RY  
  C (128)common cost 共同成本   M^H90GN)X  
  C (129)company limited byguarantee 有限担保责任公司   E '%lxr  
C (130)company limited shares 股份有限公司   , w&:_n  
  C (131)competitive position 竞争能力状况   =s'7$D}0.  
  C (132)concept 概念   w{'2q^>6*  
  C (133)conglomerate 跨行业企业   v3JPE])/  
  C (134)consistency concept 一致性概念   6~W u`  
  C (135)consolidated accounts 合并报表   d.pp3D 9/  
  C (136)consolidation accounting 合并会计   *\LyNL(  
  C (137)consortium 财团   9NWloK6bT  
  C (138)contingency plan 应急计划   =w <VT%  
  C (139)contingent liabilities 或有负债   $o^e:Y , a  
  C (140)continuous operation 连续生产   Sl.o,W^  
  C (141)contra 抵消   ?mOg@) wx  
  C (142)contract cost 合同成本   F^'v{ @C  
  C (143)contract costing 合同成本计算   0yHjrxc$  
  C (144)contribution 贡献毛益   S!7g)  
  C (145)contribution centre 贡献中心   w &vhWq  
  C (146)contribution chart 贡献图   w4{y "A  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GOW"o"S  
  C (148)contribution to salesration 贡献毛益对销售比率   d,R6` i  
  C (149)control 控制   "2mFC!  
  C (150)control account 控制帐户   797X71>   
  C (151)control limits 控制限度   Tiprdvm<  
  C (152)controllability concept 可控制概念   VD#!ztcY'  
  C (153)controllable cost 可控制成本   ,U%=rfB~  
  C (154)conversion cost 加工成本   k_Tswf3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   '\L0xw4  
  C (156)corporate appraisal 公司评估   ny`(f,)u*  
  C (157)corporate planning 公司计划   ZT9IMihV  
  C (158)corporate social reporting 公司社会报告   d~<QAh#rG  
  C (159)corporation 股份公司   IIax gfhZ  
  C (160)cost 成本   gPUo25@pn*  
  C (161)cost account 成本帐户   2 `5=0E1k  
  C (162)cost accounting 成本会计   1#D<ZN  
  C (163)cost accounting manual 成本手册   L*O>IQh2  
  C (164)cost accounts calendar 成本报表的日历时间   E|,30Z+  
  C (165)cost adjustment 成本调整   Xb+3Xn0}&8  
  C (166)cost allocation 成本分配   S$K}v,8.sr  
  C (167)cost apportionment 成本分摊   kZK//YN#  
  C (168)cost attribution 成本归属   -gSj>b7T  
  C (169)cost audit 成本审计   /:Y9sz uW`  
  C (170)cost behaviour 成本性态   .Qfnd#  
  C (171)cost benefit analysis 成本效益分析   BVAr&cu  
  C (172)cost center 成本中心   h^d\xn9GT#  
  C (173)cost driver 成本动因
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