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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 bW|y -GM  
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  1.audit   审计 `y#C%9#  
  2.attestation   鉴证 iE`aGoA  
  3.credibility   可信赖程度 "lZ<bG  
  4.audit of financial statements 财务报表审计 n5 8jB:XR(  
  5.agreed-upon procedures 执行商定程序 GZt] 38V)g  
  6.high levels of assurance 高水平保证 T1&H!  
  7.compilation 编制 .#J3UZ  
  8.reliability 可靠性 n}?G!ySg  
  9.relevance 相关性 9R[','x  
  10.professional skepticism 职业谨慎 "!?bC#d#(  
  11.objectivity 客观性 DPx,qM#h5O  
  12. professional competence 专业胜任能力 }"Cn kg  
  13.Senior/CPA-in-charge 项目经理 uSJP"Lw  
  14.audit engagement letter 业务约定书 xW4+)F5P(  
  15.recurring audit 连续审计 e8 aV qq[  
  16.the client 委托人 TbVL71c  
  17.change CPA 更换注册会计 <k6xScy$}  
  18.the existing CPA 现任注册会计师 bYc qscW  
  19.the successor CPA 后任注册会计师 W |e>  
  20.the preceding CPA前任注册会计师 LH;G :  
  21.issue the audit report 出具审计报告 j[cjQ]>~'  
  22.expert 专家 WRyL pTr-  
  23.the board of directors 董事会 Q ^rW^d  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E}=NZqOB!  
  25.assess material misstatement risks评估重大错报风险 B_2>Yt"  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sD +G+  
  27.a general knowledge of —— 初步了解―――的情况 Z(M)2  
  28.a more knowledge of—— 进一步了解的情况 KOx#LGz  
  29.the prior year‘s working papers 以前年度工作底稿 BkfBFUDQ  
  30.minutes of meeting 会议纪要 qS|VUy4  
  31.business risks 经营风险 !.$P`wKr  
  32.appropriateness 适当性 Nk4_!  
  33.accounting estimate 会计估计 |lwN!KVQ,  
  34.management representations 管理层声明 z:5ROlk0  
  35.going concern assumption 持续经营假设 u_8 22Z  
  36.audit plan 审计计划 4/WCs$  
  37.significant audit areas 重点审计领域 Dys"|,F  
  38.error 错误 pe})A  
  39.fraud舞弊 Qu_T&  
  40.modified or additional procedures 修改或追加审计程序 8v 1%H8  
  41.misappropriation of assets 侵占资产 h';v'"DoW`  
  42.transactions without substance 虚假交易 ;i :wY&  
  43.unusual pressures 异常压力 vP?S0>gh  
  44.the suspected noncompliance 涉嫌存在违法行为 i%8&g2  
  45.materialiy 重要性 1I_q3{  
  46.exceed the materiality level 超过重要性水平 z{L;)U B^  
  47.approach the materiality level 接近重要性水平 nF$)F?||  
  48.an acceptably low level 可接受水平 U&$]?3?  
  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 D  .R  
  50.misstatements or omissions 错报或漏报 b'5pQ2Mq  
  51.aggregate 总计 @I6A9do  
  52.subsequent events 期后事项 86F+N_>Z  
  53.adjust the financial statements 调整财务报表 L.[uMuUa  
  54.perform additional audit procedures 实施追加的审计程序 r.^X>?  
  55.audit risk 审计风险 Ki6.'#%7  
  56.detection risk 检查风险 {WOfT6y+  
  57.inappropriate audit opinion 不适当的审计意见 !!%nl_I(  
  58.material misstatement 重大的错报 '|N4fb Zd  
  59.tolerable misstatement 可容忍错报 k.[) R@0%  
  60.the acceptable level of detection risk 可接受的检查风险 <9tG_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 / i2-h  
  62.simall business 小规模企业 G%jJ>T4  
  63.accounting system 会计系统  r~_ /Jj  
  64.test of control 控制测试 u!k<sd_8B  
  65.walk-through test 穿行测试 D@W3;T^  
  66.communication 沟通 1|w:xG^  
  67.flow chart 流程图 gr{Sh`Cm-  
  68.reperformance of internal control 重新执行 p!QneeA`&X  
  69.audit evidence 审计证据  .OS?^\  
  70.substantive procedures 实质性程序 [<a%\:c m4  
  71.assertions 认定 W?J[K;<  
  72.esistence 存在 To%*)a  
  73.occurrence 发生 ,<r3Z$G  
  74.completeness 完整性 !&jgcw/E  
  75.rights and obligations 权利和义务 R bc2g"]  
  76.valuation and allocation 计价和分摊 '/gwC7*-&  
  77.cutoff 截止 @<yc . >  
  78.accuracy 准确性 @/NZ>.  
  79.classification 分类 [mzF)/[_2  
  80.inspection 检查 ixHZX<6zYT  
  81.supervision of counting 监盘 2X  c  
  82.observation 观察 cYy @  
  83.confirmation 函证 D)7$M]d%  
  84.computation 计算 Xb:BIp!e  
  85.analytical procedures 分析程序 1\{U<Oli  
  86.vouch 核对 R6Z}/m  
  87.trace 追查 D4]B>  
  88.audit sampling 审计抽样 maEpT43f  
  89.error 误差 C*6)Ut '  
  90.expected error 预期误差 @mRrA#E#{  
  91.population 总体 [P c[{(  
  92.sampling risk 抽样风险 l%U_iqL&  
  93.non- sampling risk 非抽样风险  53*, f  
  94.sampling unit 抽样单位 lF"(|n"R  
  95.statistical sampling 统计抽样 G$|;~'E  
  96.tolerable error 可容忍误差 xXxh3 k\  
  97.the risk of under reliance 信赖不足风险 4FE@s0M,  
  98.the risk of over reliance 信赖过度风险 -hFyqIJW  
  99.the risk of incorrect rejection 误拒风险 Cm<j*Cnl  
  100. the risk of incorrect acceptance 误受风险 !"x7r e  
  101.working trial balance 试算平衡表 n ,:.]3v%  
  102.index and cross-referencing 索引和交叉索引 -@V"i~g<e  
  103.cash receipt 现金收入 "~2#!bK7  
  104.cash disbursement 现金支出 IgR"eu U  
  105.bank statement 银行对账单 po2[uJ  
  106.bank reconciliation 银行存款余额调节表 l(w vQO  
  107.balance sheet date 资产负债表日 j484b2uj1  
  108.net realizable value 可变现净值 X8SRQO^  
  109.storeroom 仓库 #!u51P1  
  110.sale invoice 销售发票 J1Ki2I=  
  111.price list 价目表 T\ }v$A03  
  112.positive confirmation request 积极式询证函 [H:GKhPC`  
  113.negative confirmation request 消极式询证函 /< 7C[^h{-  
  114.purchase requisition 请购单 j5h 6u,^:  
  115.receiving report 验收报告 o),6o'w(  
  116.gross margin 毛利 CndgfOF  
  117.manufacturing overhead 制造费用 5 -WRv;  
  118.material requisition 领料单 1H,tP|s  
  119.inventory-taking 存货盘点 {+ 6D-rDw  
  120.bond certificate 债券 "3i80R\w`F  
  121.stock certificate 股票 11y .z^  
  122.audit report 审计报告 'bI~61{A  
  123.entity 被审计单位 d O46~  
  124.addressee of the audit report 审计报告的收件人 .F$|j1y  
  125.unqualified opinion 无保留意见 uGU v~bE  
  126.qualified opinion 保留意见 cI%"Ynq"3  
  127.disclaimer of opinion 无法表示意见 KA-/k@1&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   X:``{!~geo  
  A (2)absorbed overhead 已吸收制造费用 71.\`'  
  A (3)absorption costing 吸收成本计算 @6 ;oN  
  A (4)account 账户,报表   v]{uxlh  
  A (5)accounting postulate 会计假设   0+<eRR9 -  
  A (6)accounting series release 会计公告文件   KW|\)83$  
  A (7)accounting valuation 会计计价   jWK@NXMH  
  A (8)account sale 承销清单 pba8=Z  
  A (9)accountability concept 经营责任概念   ^>X)"'0+  
  A (10)accountancy 会计职业   $# !UGY  
  A (11)accountant 会计师   Ed^uA+D  
  A (12)accounting 会计   \S iHrr5  
  A (13)agency cost 代理成本   bH\C5zt6(  
  A (14)accounting bases 会计基础   E<<p_hX8R  
  A (15)accounting manual 会计手册   lTr*'fX  
  A (16)accounting period 会计期间   "o{)X@YN]  
  A (17)accounting policies 会计方针   p>:ef <.i  
  A (18)accounting rate of return 会计报酬率   K4k~r!&OU  
  A (19)accounting reference date 会计参照日   M. )}e7  
  A (20)accounting reference period 会计参照期间   jkF+g$B  
  A (21)accrual concept 应计概念   09 39i_  
  A (22)accrual expenses 应计费用   5K ,#4EOV  
  A (23)acid test ration 速动比率(酸性测试比率)   6mu<&m @  
  A (24)acquisition 购置   ran^te^Ks(  
  A (25)acquisition accounting 收购会计   J}(6>iuQY?  
  A (26)activity based accounting 作业基础成本计算   @1qdd~B}  
  A (27)adjusting events 调整事项   Jh43)#G-  
  A (28)administrative expenses 行政管理费   !0ce kSesr  
  A (29)advice note 发货通知   l 70,Jo?78  
  A (30)amortization 摊销   &v$,pg%-:  
  A (31)analytical review 分析性检查   v.  Xoq  
  A (32)annual equivalent cost 年度等量成本法   -*|:v67C&  
  A (33)annual report and accounts 年度报告和报表   SY'2A)  
  A (34)appraisal cost 检验成本   ^KkRF" :  
  A (35)appropriation account 盈余分配账户   a(@p0YpKT  
  A (36)articles of association 公司章程细则   y7JZKtsFA  
  A (37)assets 资产   `k(u:yGK  
  A (38)assets cover 资产保障   H\fcY p6  
  A (39)asset value per share 每股资产价值   T0`"kjE  
  A (40)associated company 联营公司   ]am~aJ|L  
  A (41)attainable standard 可达标准   ?h!t$QQ!M  
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 A (42)attributable profit 可归属利润   6x_ T@  
  A (43)audit 审计   sn-)(XU!  
  A (44)audit report 审计报告   J; UBnC g  
  A (45)auditing standards 审计准则   dU]i-NF  
  A (46)authorized share capital 额定股本   aqs%m (  
  A (47)available hours 可用小时   v<;: 0  
  A (48)avoidable costs 可避免成本 |1(rr%  
  B (49)back-to-back loan 易币贷款   Mlv<r=E  
  B (50)backflush accounting 倒退成本计算   = s'XR@  
  B (51)bad debts 坏帐   4E=0qbt8  
  B (52)bad debts ratio 坏帐比率   Mo}H_8y  
  B (53)bank charges 银行手续费   P</s)" @  
  B (54)bank overdraft 银行透支   F#(.v7 Za  
  B (55)bank reconciliation 银行存款调节表   q*6q}s3n  
  B (56)bank statement 银行对账单   W.A1m4l58R  
  B (57)bankruptcy 破产   E@w[&#  
  B (58)basis of apportionment 分摊基础   LBiowd[  
  B (59)batch 批量   V43nws "4  
  B (60)batch costing 分批成本计算   K8?zgRG3~N  
  B (61)beta factor B(市场)风险因素   5x8'K7/4.  
  B (62)bill 账单   |9>*$Fe"  
  B (63)bill of exchange 汇票   07x=` 7hs}  
  B (64)bill of landing 提单    5kcJ  
  B (65)bill of materials 用料预计单   ]7a;jNQu  
  B (66)bill payable 应付票据   M@|w[ydQG  
  B (67)bill receivable 应收票据   HWqLcQ d:P  
  B (68)bin card 存货记录卡   izCaB~{/  
  B (69)bonus 红利   dQ: ?< zZ  
  B (70)book-keeping 薄记   Bvz62?  
  B (71)Boston classification 波士顿分类   ngP7'1I  
  B (72)breakeven chart 保本图   v&xKi>A il  
  B (73)breakeven point 保本点   AD^X(rW  
  B (74)breaking-down time 复位时间   I-xwJi9?,  
  B (75)budget 预算   cDCJ]iDs  
  B (76)budget center 预算中心    ]}Pl%.  
  B (77)budget cost allowance 预算成本折让   $`|5/,M%QN  
  B (78)budget manual 预算手册   z@zD .   
  B (79)budget period 预算期间   $[,l-[-+  
  B (80)budgetary control 预算控制   {G]?{c)"  
  B (81)budgeted capacity 预算生产能力   '/k^C9~m r  
  B (82)burden 制造费用   #wr2imG6  
  B (83)business center 经营中心   M[~Jaxw%  
  B (84)business entity 营业个体   W. ^Ei\w/t  
  B (85)business unit 经营单位   Vo%Yf9C  
 B (86)buy-out management 管理性购买产权   |K%}}g[<e;  
  B (87)by-product 副产品 1e/L\Y=m  
  C (88)called-up share capital 催缴股本   ; 4 ,'y  
  C (89)capacity 生产能力   ;Xqn-R  
  C (90)capacity ratios 生产能力比率   K<FKu $=  
  C (91)capital 资本    }mKwFVZ  
  C (92)capital assets pricing model资本资产计价模式   5O&d3;p'  
  C (93)capital commitment 承诺资本   C` pp  
  C (94)capital employed 已运用的资本   "Nbos.a]5  
  C (95)capital expenditure 资本支出   'Q5&5UrBr  
  C (96)capital expenditureauthorization 资本支出核准   M EEAQd<*  
  C (97)capital expenditure control 资本支出控制   <yZP|_  
  C (98)capital expenditure proposal资本支出申请   j")FaIM  
  C (99)capital funding planning 资本基金筹集计划   i^WIr h3a  
  C (100)capital gain 资本收益   rJ DnuR  
  C (101)capital investment appraisal资本投资评估   /|?F)%v\  
  C (102)capital maintenance 资本保全   Rp0|zP,5  
  C (103)capital resource planning 资本资源计划   gQy~kctQ#  
  C (104)capital surplus 资本盈余   Pe y//U  
  C (105)capital turnover 资本周转率   Km,*)X.-5  
  C (106)card 记录卡   &pM' $}T*  
  C (107)cash 现金   I:i<>kG  
  C (108)cash account 现金账户   nTs/Q  V  
  C (109)cash book 现金账薄   .)7:=  
  C (110)cash cow 金牛产品   ,;%y f?  
  C (111)cash flow 现金流量   pY t/378w  
  C (112)cash discounted 现金贴现   V5AW&kfd  
  C (113)cash flow budget 现金流量预算   u_LY\ 'n  
  C (114)cash flow statement 现金流量表   r'p =`2=  
  C (115)cash ledger 现金分类账   c` , 2h#   
  C (116)cash limit 现金限额   CZY7S*fL  
  C (117)CCA 现时成本会计   4}i*cB `  
  C (118)center 中心   /PXioiGcs  
  C (119)changeover time 变更时间   [SkKz>rC  
  C (120)chartered entity 特许经济个体   K#!X><B'  
  C (121)cheque 支票   %hc'dZ  
  C (122)cheque register 支票登记薄   \5~;MI.Sq  
  C (123)coin analysis 零钱分类   dAL3.%  
  C (124)classification 分类   ?g3 ]~;#  
  C (125)clock card 工时卡   ]9*;;4M g  
  C (126)code 代码   'a#mViPTQ)  
  C (127)commitment accounting 承诺确认会计   U]1(&MgV  
  C (128)common cost 共同成本   mRwT_(;t  
  C (129)company limited byguarantee 有限担保责任公司   P]Xbjs<p  
C (130)company limited shares 股份有限公司   _ij$f<  
  C (131)competitive position 竞争能力状况   "~/9F  
  C (132)concept 概念   o>F*Itr{  
  C (133)conglomerate 跨行业企业   \5TxE  
  C (134)consistency concept 一致性概念   WDkuB  
  C (135)consolidated accounts 合并报表   rQJ"&CapT  
  C (136)consolidation accounting 合并会计   T6Ctf#  
  C (137)consortium 财团   PK 4`5uT  
  C (138)contingency plan 应急计划   a }'->H  
  C (139)contingent liabilities 或有负债   Km!nM$=k  
  C (140)continuous operation 连续生产   M4KWN'  
  C (141)contra 抵消   [ ]^X`R  
  C (142)contract cost 合同成本   KzphNHd  
  C (143)contract costing 合同成本计算   u[")*\CP  
  C (144)contribution 贡献毛益   =X-Tcj?3g  
  C (145)contribution centre 贡献中心   d"Z U y!a  
  C (146)contribution chart 贡献图   *5OCqU+g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q+ pOrGh  
  C (148)contribution to salesration 贡献毛益对销售比率   R?pRxY  
  C (149)control 控制   ,% W<O.  
  C (150)control account 控制帐户   Hx2En:^Gf  
  C (151)control limits 控制限度   DG[%Nhle  
  C (152)controllability concept 可控制概念   {q3:Z{#>7  
  C (153)controllable cost 可控制成本   7NL% $ Vf  
  C (154)conversion cost 加工成本   0q,pi qjO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   "NzD1k6.L  
  C (156)corporate appraisal 公司评估   (UYF%MA}"  
  C (157)corporate planning 公司计划   G[h(xp?,l  
  C (158)corporate social reporting 公司社会报告   +}@ 8p[` )  
  C (159)corporation 股份公司   !%PWig-  
  C (160)cost 成本   {2 %aCCV  
  C (161)cost account 成本帐户   y3eHF^K+$  
  C (162)cost accounting 成本会计   BFVAw  
  C (163)cost accounting manual 成本手册   347eis'  
  C (164)cost accounts calendar 成本报表的日历时间   v,OpTu:1  
  C (165)cost adjustment 成本调整   C$9z  
  C (166)cost allocation 成本分配   yz\c5  
  C (167)cost apportionment 成本分摊   'O?~p55T  
  C (168)cost attribution 成本归属   eV7 u*d?  
  C (169)cost audit 成本审计   Xsuwa-G!5~  
  C (170)cost behaviour 成本性态   Pc_VY>Ty  
  C (171)cost benefit analysis 成本效益分析   2i7e#  
  C (172)cost center 成本中心   mC[UXN/  
  C (173)cost driver 成本动因
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