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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 2eMTx wt*S  
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  1.audit   审计 SlsdqP 9  
  2.attestation   鉴证 pz"0J_xDM  
  3.credibility   可信赖程度 @)J+,tg/7  
  4.audit of financial statements 财务报表审计  w@,zFV  
  5.agreed-upon procedures 执行商定程序 ZP{*.]Qu  
  6.high levels of assurance 高水平保证 9B;{]c  
  7.compilation 编制 t!RiUZAo  
  8.reliability 可靠性 N7e"@Ic  
  9.relevance 相关性 1GzAG;UUo6  
  10.professional skepticism 职业谨慎 6Ybg^0m  
  11.objectivity 客观性 (o`{uj{!  
  12. professional competence 专业胜任能力 ;*MLRXq  
  13.Senior/CPA-in-charge 项目经理 eM8}X[  
  14.audit engagement letter 业务约定书 c/sC&i;%O  
  15.recurring audit 连续审计 3Z1CWzq(  
  16.the client 委托人 j]`PSl+w  
  17.change CPA 更换注册会计 l\i)$=d&g  
  18.the existing CPA 现任注册会计师 ~3<> 3p  
  19.the successor CPA 后任注册会计师 p, #o<W  
  20.the preceding CPA前任注册会计师 4EY)!?;  
  21.issue the audit report 出具审计报告 -B +4+&{T  
  22.expert 专家 zCk^B/j sM  
  23.the board of directors 董事会 F w?[lS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rW$[DdFA5{  
  25.assess material misstatement risks评估重大错报风险 <Y}R#o1Z  
  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 8i2n;LAz  
  27.a general knowledge of —— 初步了解―――的情况 ov, hI>0!D  
  28.a more knowledge of—— 进一步了解的情况 A}l3cP; `#  
  29.the prior year‘s working papers 以前年度工作底稿 jyCXJa-!-  
  30.minutes of meeting 会议纪要 .[_L=_.  
  31.business risks 经营风险 CB^U6ZS  
  32.appropriateness 适当性 PUUwv_  
  33.accounting estimate 会计估计 }4,L%$@n  
  34.management representations 管理层声明 ?` ?)QE8  
  35.going concern assumption 持续经营假设 OGl}-kw  
  36.audit plan 审计计划 W)bLSL]`E  
  37.significant audit areas 重点审计领域 ?32&]iM oW  
  38.error 错误 FYpzQ6s~  
  39.fraud舞弊 +~p88;  
  40.modified or additional procedures 修改或追加审计程序 ,y#Kv|R  
  41.misappropriation of assets 侵占资产 9iQq.$A.  
  42.transactions without substance 虚假交易 uLV#SQ=bZN  
  43.unusual pressures 异常压力 yU*8|FQbP  
  44.the suspected noncompliance 涉嫌存在违法行为 ?{ryGhb~  
  45.materialiy 重要性 5?x>9C a  
  46.exceed the materiality level 超过重要性水平 ,5h)x"s  
  47.approach the materiality level 接近重要性水平 iUN Ib  
  48.an acceptably low level 可接受水平 " )1V]}+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 )P sY($ &  
  50.misstatements or omissions 错报或漏报 2GDD!w#!j  
  51.aggregate 总计 *_d7E   
  52.subsequent events 期后事项 #AJM6* G9  
  53.adjust the financial statements 调整财务报表 vQ 6^xvk]  
  54.perform additional audit procedures 实施追加的审计程序 HMNLa*CL'  
  55.audit risk 审计风险 "]} bFO7C  
  56.detection risk 检查风险 glDu2a,Q  
  57.inappropriate audit opinion 不适当的审计意见 , K~}\CR  
  58.material misstatement 重大的错报 5j?3a1l0  
  59.tolerable misstatement 可容忍错报 _z|65H  
  60.the acceptable level of detection risk 可接受的检查风险  R[D{|K@"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Wi)_H$KII  
  62.simall business 小规模企业 .[ICx  
  63.accounting system 会计系统 !2f[}.6+  
  64.test of control 控制测试 &OH={Au  
  65.walk-through test 穿行测试 xqu }cz  
  66.communication 沟通 b0Ps5G\ u  
  67.flow chart 流程图 e w$ B)W  
  68.reperformance of internal control 重新执行 uxr #QA  
  69.audit evidence 审计证据 p$] 3'jw  
  70.substantive procedures 实质性程序 vg32y /l]S  
  71.assertions 认定 X}Ai -D  
  72.esistence 存在 [M=7M}f;  
  73.occurrence 发生 (@fHl=! Za  
  74.completeness 完整性 m;GCc8  
  75.rights and obligations 权利和义务 zHM( !\8K  
  76.valuation and allocation 计价和分摊 #Lh;CSS  
  77.cutoff 截止 9y"@(  
  78.accuracy 准确性 iv J@=pd)B  
  79.classification 分类 SE1=>S% p  
  80.inspection 检查 qm/22:&v5  
  81.supervision of counting 监盘 -&zZtDd F  
  82.observation 观察 Swig;`  
  83.confirmation 函证 +%h8r5o1  
  84.computation 计算 _@ qjV~%Sy  
  85.analytical procedures 分析程序 ,l\- xSM  
  86.vouch 核对 G[uK-U  
  87.trace 追查 "#2a8#  
  88.audit sampling 审计抽样 m[~y@7AK<  
  89.error 误差 , /Z%@-rF  
  90.expected error 预期误差 ,is3&9  
  91.population 总体 6d<r= C=  
  92.sampling risk 抽样风险 #A JDWelD  
  93.non- sampling risk 非抽样风险 Kqb#_hm  
  94.sampling unit 抽样单位 f<d`B]$(  
  95.statistical sampling 统计抽样 2DrP"iGq5  
  96.tolerable error 可容忍误差 p>v$FiV2N  
  97.the risk of under reliance 信赖不足风险 ^@s1Z7  
  98.the risk of over reliance 信赖过度风险 $ r@zs'N  
  99.the risk of incorrect rejection 误拒风险 bN1|q| 9  
  100. the risk of incorrect acceptance 误受风险 vc;$-v$&  
  101.working trial balance 试算平衡表 N/"{.3{W  
  102.index and cross-referencing 索引和交叉索引 J csHt;  
  103.cash receipt 现金收入 he;dq)-e9  
  104.cash disbursement 现金支出 U ]H#MiC!  
  105.bank statement 银行对账单 wDal5GJp  
  106.bank reconciliation 银行存款余额调节表 \/r}]Vz  
  107.balance sheet date 资产负债表日 "c%0P"u  
  108.net realizable value 可变现净值 7rc0yB  
  109.storeroom 仓库 d;Ym=YHJtn  
  110.sale invoice 销售发票 un mJbY;t  
  111.price list 价目表 O:;w3u7;u  
  112.positive confirmation request 积极式询证函 y}" O U  
  113.negative confirmation request 消极式询证函 ?jv/TBZX4  
  114.purchase requisition 请购单 &R'c.  
  115.receiving report 验收报告 5y.WMNNv{  
  116.gross margin 毛利 _^Ubs>d=*  
  117.manufacturing overhead 制造费用 > PRFWO  
  118.material requisition 领料单 WUn]F~Lt  
  119.inventory-taking 存货盘点 24 'J  
  120.bond certificate 债券 xX&+WR  
  121.stock certificate 股票 ^1I1 9q  
  122.audit report 审计报告 \h/H#j ZJ  
  123.entity 被审计单位 tTl%oN8Qw  
  124.addressee of the audit report 审计报告的收件人 ]nn98y+  
  125.unqualified opinion 无保留意见 !GjQPAW  
  126.qualified opinion 保留意见 *SJ_z(CZm  
  127.disclaimer of opinion 无法表示意见 yW=::=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @1roe G  
  A (2)absorbed overhead 已吸收制造费用 DN>[\hg  
  A (3)absorption costing 吸收成本计算 EHJ .T~X  
  A (4)account 账户,报表   l ^0@86  
  A (5)accounting postulate 会计假设   O3,jg |,  
  A (6)accounting series release 会计公告文件   U)o-8OEZ9  
  A (7)accounting valuation 会计计价   ~g]Vw4pv  
  A (8)account sale 承销清单 e'NJnPO  
  A (9)accountability concept 经营责任概念   8b& /k8i:  
  A (10)accountancy 会计职业    JYI,N  
  A (11)accountant 会计师   AofKw  
  A (12)accounting 会计   *w`sM%]Rq  
  A (13)agency cost 代理成本   sUO`uqZV  
  A (14)accounting bases 会计基础   reu*53r]  
  A (15)accounting manual 会计手册   UcHJR"M~c  
  A (16)accounting period 会计期间   `g=J%p  
  A (17)accounting policies 会计方针   Jq-]7N%k/  
  A (18)accounting rate of return 会计报酬率   X 'Xx"M  
  A (19)accounting reference date 会计参照日   W:2( .?  
  A (20)accounting reference period 会计参照期间   ~!d\^Z^i  
  A (21)accrual concept 应计概念   >1Ibc=}g  
  A (22)accrual expenses 应计费用   *~e?TfG  
  A (23)acid test ration 速动比率(酸性测试比率)   _ ]ip ajT  
  A (24)acquisition 购置   .W%)*&WH\  
  A (25)acquisition accounting 收购会计   eu-*?]&Di  
  A (26)activity based accounting 作业基础成本计算   P/eeC"  
  A (27)adjusting events 调整事项   -`h)$&,  
  A (28)administrative expenses 行政管理费   jvL[ JI,b  
  A (29)advice note 发货通知   F@KGj|  
  A (30)amortization 摊销   <)H9V-5aZ  
  A (31)analytical review 分析性检查   b2Fe<~S{  
  A (32)annual equivalent cost 年度等量成本法   p8O2Z? \  
  A (33)annual report and accounts 年度报告和报表   Ff z,J6b  
  A (34)appraisal cost 检验成本   4xje$/_d  
  A (35)appropriation account 盈余分配账户   EW OVx*l  
  A (36)articles of association 公司章程细则   `*R:gE=  
  A (37)assets 资产   n b?l TX~  
  A (38)assets cover 资产保障   N =}A Z{$  
  A (39)asset value per share 每股资产价值   %5n_ p^xp  
  A (40)associated company 联营公司   T.BW H2gRP  
  A (41)attainable standard 可达标准   aB&&YlR=n<  
AQvudx)@"  
 A (42)attributable profit 可归属利润   ]h+j)J}[A  
  A (43)audit 审计   +I|vzz`ZVr  
  A (44)audit report 审计报告   O<?R)NH-P  
  A (45)auditing standards 审计准则   R&k<AZ  
  A (46)authorized share capital 额定股本   tS=(}2Q  
  A (47)available hours 可用小时   FTUv IbT  
  A (48)avoidable costs 可避免成本 g} cq K  
  B (49)back-to-back loan 易币贷款   Bj;'qB>3  
  B (50)backflush accounting 倒退成本计算   ;N0XFjdR  
  B (51)bad debts 坏帐   qo bc<-  
  B (52)bad debts ratio 坏帐比率   *.t 7G  
  B (53)bank charges 银行手续费   @RKryY)  
  B (54)bank overdraft 银行透支   q>+k@>bk @  
  B (55)bank reconciliation 银行存款调节表   m-#2n? z-  
  B (56)bank statement 银行对账单   _]H&,</  
  B (57)bankruptcy 破产   S2&4g/  
  B (58)basis of apportionment 分摊基础   3F2w-+L  
  B (59)batch 批量   %dVZ0dl  
  B (60)batch costing 分批成本计算   YNF k  
  B (61)beta factor B(市场)风险因素   iqWQ!r^  
  B (62)bill 账单   T(Eugl"  
  B (63)bill of exchange 汇票   )3EY;  
  B (64)bill of landing 提单   n/:33DAB  
  B (65)bill of materials 用料预计单   E ~<J C"]  
  B (66)bill payable 应付票据   oZ|\vA%4^  
  B (67)bill receivable 应收票据   `d}2O%P  
  B (68)bin card 存货记录卡   jQB9j  
  B (69)bonus 红利   E:nF$#<'N  
  B (70)book-keeping 薄记   s.C_Zf~3  
  B (71)Boston classification 波士顿分类   X l5 A 'h  
  B (72)breakeven chart 保本图   8{sGNCvU  
  B (73)breakeven point 保本点   %* }(}~  
  B (74)breaking-down time 复位时间   Ad_h K O  
  B (75)budget 预算   Gyc]?m   
  B (76)budget center 预算中心   3 Za}b|  
  B (77)budget cost allowance 预算成本折让   jNk%OrP]  
  B (78)budget manual 预算手册   CLRdm ^B  
  B (79)budget period 预算期间   ,k3FRes3  
  B (80)budgetary control 预算控制   4,DeHJjAlE  
  B (81)budgeted capacity 预算生产能力   }pkzH'$HJ  
  B (82)burden 制造费用   UJ   
  B (83)business center 经营中心   <R L]  
  B (84)business entity 营业个体   Q*Pq{]0K  
  B (85)business unit 经营单位   cbTm'}R(G  
 B (86)buy-out management 管理性购买产权   H4+i.*T#  
  B (87)by-product 副产品 >4CbwwMA  
  C (88)called-up share capital 催缴股本   Y}wyw8g/  
  C (89)capacity 生产能力   sXFZWj }\  
  C (90)capacity ratios 生产能力比率   fz "Y CHe  
  C (91)capital 资本   Cp0 =k  
  C (92)capital assets pricing model资本资产计价模式   N;`n@9BF  
  C (93)capital commitment 承诺资本   TM%%O :3  
  C (94)capital employed 已运用的资本   UkFC~17P  
  C (95)capital expenditure 资本支出   LKDO2N  
  C (96)capital expenditureauthorization 资本支出核准   VI *$em O0  
  C (97)capital expenditure control 资本支出控制   m)v &v6  
  C (98)capital expenditure proposal资本支出申请   7@W>E;go  
  C (99)capital funding planning 资本基金筹集计划   X^jfuA  
  C (100)capital gain 资本收益   vnuN6M{  
  C (101)capital investment appraisal资本投资评估   U 6)#}   
  C (102)capital maintenance 资本保全   Jln:`!#fDf  
  C (103)capital resource planning 资本资源计划   |vj/Wwr  
  C (104)capital surplus 资本盈余   ^U/O !GK  
  C (105)capital turnover 资本周转率    [Y`W  
  C (106)card 记录卡   KMax$  
  C (107)cash 现金   0w7DsPdS  
  C (108)cash account 现金账户   r5^eNg k  
  C (109)cash book 现金账薄   =7UsVn#o  
  C (110)cash cow 金牛产品   4_ML ],.  
  C (111)cash flow 现金流量   TWX.D`W  
  C (112)cash discounted 现金贴现   I7 ]8Y=xf  
  C (113)cash flow budget 现金流量预算   gs`q6 f%(  
  C (114)cash flow statement 现金流量表   .T`%tJ-Em  
  C (115)cash ledger 现金分类账   E!F^H^~$8  
  C (116)cash limit 现金限额   #KvlYZ+1  
  C (117)CCA 现时成本会计   r<$y= B  
  C (118)center 中心   gjlx~.0d  
  C (119)changeover time 变更时间   {{!-Gr  
  C (120)chartered entity 特许经济个体   :Zlwy-[  
  C (121)cheque 支票   Q/Rqa5LI:  
  C (122)cheque register 支票登记薄   1xvu<|F  
  C (123)coin analysis 零钱分类   eyxW 0}[  
  C (124)classification 分类   x4O~q0>:Le  
  C (125)clock card 工时卡   g RzxLf`K  
  C (126)code 代码   o2ECG`^b  
  C (127)commitment accounting 承诺确认会计   7d\QB (~  
  C (128)common cost 共同成本   -Lg Ei3m  
  C (129)company limited byguarantee 有限担保责任公司   4skD(au8  
C (130)company limited shares 股份有限公司   s>c=c-SP.  
  C (131)competitive position 竞争能力状况   _Z\G5x  
  C (132)concept 概念   qe\5m.k  
  C (133)conglomerate 跨行业企业   A@u@ift  
  C (134)consistency concept 一致性概念   7xR\kL.,  
  C (135)consolidated accounts 合并报表   5mR 1 @  
  C (136)consolidation accounting 合并会计   ia? c0xL  
  C (137)consortium 财团   fV~[;e;U.  
  C (138)contingency plan 应急计划   6L~n.5B~o  
  C (139)contingent liabilities 或有负债   ?q [T  
  C (140)continuous operation 连续生产   4I[P>  
  C (141)contra 抵消   $:^td/p J  
  C (142)contract cost 合同成本   /mZE/>&~ ,  
  C (143)contract costing 合同成本计算   iURe([@  
  C (144)contribution 贡献毛益   6S{l' !s'  
  C (145)contribution centre 贡献中心   -Qe'YBy:  
  C (146)contribution chart 贡献图   @(lh% @hO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   HVAYPerH  
  C (148)contribution to salesration 贡献毛益对销售比率   G+m }MOQP7  
  C (149)control 控制   hqdDm  
  C (150)control account 控制帐户   & 5R&k0i r  
  C (151)control limits 控制限度   eJX#@`K  
  C (152)controllability concept 可控制概念   3(UVg!t  
  C (153)controllable cost 可控制成本   D m9sL!  
  C (154)conversion cost 加工成本   cH)";] k*-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GN>@ZdVG}#  
  C (156)corporate appraisal 公司评估   ,fRq5"?  
  C (157)corporate planning 公司计划   (V@HR9?W)  
  C (158)corporate social reporting 公司社会报告   & nK<:^n  
  C (159)corporation 股份公司   y_[vr:s5pG  
  C (160)cost 成本   `0R./|bv\I  
  C (161)cost account 成本帐户   4Po_-4  
  C (162)cost accounting 成本会计   S8gs-gL#Og  
  C (163)cost accounting manual 成本手册   6w77YTJ  
  C (164)cost accounts calendar 成本报表的日历时间   "Rl}VeDY  
  C (165)cost adjustment 成本调整   i@'dH3-kO  
  C (166)cost allocation 成本分配   ~Q VH<`sn  
  C (167)cost apportionment 成本分摊   F:ELPs4"  
  C (168)cost attribution 成本归属   L: x-%m%w  
  C (169)cost audit 成本审计   3 gf1ownC  
  C (170)cost behaviour 成本性态   zW nR6*\  
  C (171)cost benefit analysis 成本效益分析   BJ0?kX@  
  C (172)cost center 成本中心   &m vSiyKX  
  C (173)cost driver 成本动因
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