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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 A'jP7 P  
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  1.audit   审计 vTlwRG=5  
  2.attestation   鉴证 TWQG591  
  3.credibility   可信赖程度 ">y%iE  
  4.audit of financial statements 财务报表审计 T>R0T{A  
  5.agreed-upon procedures 执行商定程序 \}p6v}  
  6.high levels of assurance 高水平保证 *=+td)S/1  
  7.compilation 编制 f"qga/  
  8.reliability 可靠性 E|6VX4`+  
  9.relevance 相关性 ?e,pN,4  
  10.professional skepticism 职业谨慎 RPE5K:P  
  11.objectivity 客观性 N 6 (  
  12. professional competence 专业胜任能力 )6|yb65ZUX  
  13.Senior/CPA-in-charge 项目经理 FRg^c kb"  
  14.audit engagement letter 业务约定书 L1Iz<>  
  15.recurring audit 连续审计 DGAX3N;r6{  
  16.the client 委托人 & 8l%T'gd  
  17.change CPA 更换注册会计 763v  
  18.the existing CPA 现任注册会计师 gG-BVl "59  
  19.the successor CPA 后任注册会计师 E}40oID  
  20.the preceding CPA前任注册会计师 V`bi&1?6\  
  21.issue the audit report 出具审计报告 0},PJ$8x  
  22.expert 专家 ^OstR`U3  
  23.the board of directors 董事会 n#wI@W >%+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @@8J6*y  
  25.assess material misstatement risks评估重大错报风险 iy14mh\ ~  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z#]Jv!~EPE  
  27.a general knowledge of —— 初步了解―――的情况 b0Kc^uj5  
  28.a more knowledge of—— 进一步了解的情况 mo[Zb0>  
  29.the prior year‘s working papers 以前年度工作底稿 .)<(Oj|4  
  30.minutes of meeting 会议纪要 \Dd-Xn_b  
  31.business risks 经营风险 fp[|M  
  32.appropriateness 适当性 , ]+z)   
  33.accounting estimate 会计估计 LAd\ Tvms  
  34.management representations 管理层声明 Z(Bp 0a  
  35.going concern assumption 持续经营假设 +;#Y]xy:  
  36.audit plan 审计计划 b#K:_ac5  
  37.significant audit areas 重点审计领域 3WUTI(  
  38.error 错误 ~Uxsn@nLr  
  39.fraud舞弊 dVsE^jsL  
  40.modified or additional procedures 修改或追加审计程序 !!`!|w  
  41.misappropriation of assets 侵占资产 IuNiEtKx  
  42.transactions without substance 虚假交易 _g~qu [1  
  43.unusual pressures 异常压力 ?zQA  
  44.the suspected noncompliance 涉嫌存在违法行为 1$%V{4bJ  
  45.materialiy 重要性 Ee3hG2d`  
  46.exceed the materiality level 超过重要性水平 br dmz}  
  47.approach the materiality level 接近重要性水平 o9F/y=.r=  
  48.an acceptably low level 可接受水平 [BT/~6ovrZ  
  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 Zxbo^W[[  
  50.misstatements or omissions 错报或漏报 + j W1V}h  
  51.aggregate 总计 uwjGDw  
  52.subsequent events 期后事项 OujCb^Rm  
  53.adjust the financial statements 调整财务报表 ho0@ l  
  54.perform additional audit procedures 实施追加的审计程序 Um: Hrjw  
  55.audit risk 审计风险 nSkPM 5\TI  
  56.detection risk 检查风险 6Qx#%,U^ J  
  57.inappropriate audit opinion 不适当的审计意见 XwlbJ=mf  
  58.material misstatement 重大的错报 ,{LG4qvP  
  59.tolerable misstatement 可容忍错报 CC@.MA@9N  
  60.the acceptable level of detection risk 可接受的检查风险 ^9 ePfF)5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &&VqD w  
  62.simall business 小规模企业 S p^9& ^  
  63.accounting system 会计系统 5JLu2P  
  64.test of control 控制测试 $`- 4Ax4%  
  65.walk-through test 穿行测试 U )l,'y2  
  66.communication 沟通 opJMS6%r  
  67.flow chart 流程图 &d5ia+ #  
  68.reperformance of internal control 重新执行 ^ 8@Iyh  
  69.audit evidence 审计证据 H8`(O"V  
  70.substantive procedures 实质性程序 9M1d%jT  
  71.assertions 认定 $.GOZqMs  
  72.esistence 存在 dV F f.  
  73.occurrence 发生 * ;Cy=J+  
  74.completeness 完整性 cg*)0U- _(  
  75.rights and obligations 权利和义务 Ldl 5zc  
  76.valuation and allocation 计价和分摊 JGH60|  
  77.cutoff 截止 HjGyj/78w  
  78.accuracy 准确性 #*g5u{k'P  
  79.classification 分类 ZG d u|  
  80.inspection 检查 kJ-*fe 'S  
  81.supervision of counting 监盘 =?s 3iP  
  82.observation 观察 [w &$|h:;  
  83.confirmation 函证 =n' 4?W@  
  84.computation 计算 L[20m (6?  
  85.analytical procedures 分析程序 y(=#WlK }  
  86.vouch 核对 w&B#goS  
  87.trace 追查 C,p J`:P  
  88.audit sampling 审计抽样 6^c>,.R  
  89.error 误差 $LLA,?;!  
  90.expected error 预期误差 K.z64/H:  
  91.population 总体 _!?Hu/zo  
  92.sampling risk 抽样风险 " $ew~;z  
  93.non- sampling risk 非抽样风险 DANw1 _X\  
  94.sampling unit 抽样单位 F`9ZH.  
  95.statistical sampling 统计抽样 ;XDz)`c  
  96.tolerable error 可容忍误差 j`*#v  
  97.the risk of under reliance 信赖不足风险 }Iz7l{al   
  98.the risk of over reliance 信赖过度风险 eU N"w,@y  
  99.the risk of incorrect rejection 误拒风险 zWb4([P;  
  100. the risk of incorrect acceptance 误受风险 m~D&gGFt  
  101.working trial balance 试算平衡表 3t0[^cY8=z  
  102.index and cross-referencing 索引和交叉索引 fz3 lV  
  103.cash receipt 现金收入 h'$ 9C  
  104.cash disbursement 现金支出 n]u<!.X  
  105.bank statement 银行对账单 !E-Pa5s  
  106.bank reconciliation 银行存款余额调节表 viAMr"z  
  107.balance sheet date 资产负债表日 x $zKzfHW  
  108.net realizable value 可变现净值 fS"Hr0  
  109.storeroom 仓库 ph#tgLJ  
  110.sale invoice 销售发票 N ?m0US u*  
  111.price list 价目表 _C+b]r/E  
  112.positive confirmation request 积极式询证函 cn- nj]  
  113.negative confirmation request 消极式询证函 f7'q-  
  114.purchase requisition 请购单 Izv+i*(dl  
  115.receiving report 验收报告 !xKJE:4/,m  
  116.gross margin 毛利 2AVa(  
  117.manufacturing overhead 制造费用 i]#+1Hf  
  118.material requisition 领料单 mnID3=JF  
  119.inventory-taking 存货盘点 ) 9oH,gZ  
  120.bond certificate 债券 7]%Ypv$  
  121.stock certificate 股票 Vm|Y$ C  
  122.audit report 审计报告 C(id=F  
  123.entity 被审计单位 wV)}a5+  
  124.addressee of the audit report 审计报告的收件人 v*qQ? S  
  125.unqualified opinion 无保留意见 #%FN>v3e  
  126.qualified opinion 保留意见 D r~=o%  
  127.disclaimer of opinion 无法表示意见 n?:=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   q,3;m[cA  
  A (2)absorbed overhead 已吸收制造费用 _zu?.I0^  
  A (3)absorption costing 吸收成本计算 7'-j%!#w  
  A (4)account 账户,报表   thqS*I'#g  
  A (5)accounting postulate 会计假设   gXH[$guf  
  A (6)accounting series release 会计公告文件   ,o7hk{fR*  
  A (7)accounting valuation 会计计价   z 8*8OWM  
  A (8)account sale 承销清单 >2?aZ`r+  
  A (9)accountability concept 经营责任概念   o1/lZm{\~n  
  A (10)accountancy 会计职业   )C.yF)Ql  
  A (11)accountant 会计师   wfjc/u9W6R  
  A (12)accounting 会计   4W#E`9 6u  
  A (13)agency cost 代理成本   L}yyaM)  
  A (14)accounting bases 会计基础   ,JEbd1Uf  
  A (15)accounting manual 会计手册   i0s6aAhgJ  
  A (16)accounting period 会计期间   :EtMH(  
  A (17)accounting policies 会计方针   dk ==?  
  A (18)accounting rate of return 会计报酬率   lI/0:|l  
  A (19)accounting reference date 会计参照日   oQ7]= |  
  A (20)accounting reference period 会计参照期间   2F8|I7R  
  A (21)accrual concept 应计概念   >l+EJ3W  
  A (22)accrual expenses 应计费用   sIl33kmv  
  A (23)acid test ration 速动比率(酸性测试比率)   CZEW-PIhj  
  A (24)acquisition 购置   {R^'=(YFy  
  A (25)acquisition accounting 收购会计   <q,+ON\'  
  A (26)activity based accounting 作业基础成本计算   SjEdy N#  
  A (27)adjusting events 调整事项   9%IlW  
  A (28)administrative expenses 行政管理费   Oc&),ru2l  
  A (29)advice note 发货通知   do-c1;M  
  A (30)amortization 摊销   ?v-1zCls  
  A (31)analytical review 分析性检查   ==cd>03()  
  A (32)annual equivalent cost 年度等量成本法   xc?}TPpt  
  A (33)annual report and accounts 年度报告和报表   {FI\~ q  
  A (34)appraisal cost 检验成本   - ~4+w  
  A (35)appropriation account 盈余分配账户   w#^U45y1v  
  A (36)articles of association 公司章程细则   ba3-t;S  
  A (37)assets 资产   ]=!P(z|  
  A (38)assets cover 资产保障   -K[782Q  
  A (39)asset value per share 每股资产价值   XW L^  
  A (40)associated company 联营公司   'ho{eR@d  
  A (41)attainable standard 可达标准   Q!M)xNl/  
^I]{7$6^  
 A (42)attributable profit 可归属利润   lr2 rQo >  
  A (43)audit 审计   Be}$I_95\P  
  A (44)audit report 审计报告   (H?ZSeWx  
  A (45)auditing standards 审计准则   )uLr?$qe  
  A (46)authorized share capital 额定股本   &&L"&Rc  
  A (47)available hours 可用小时   =raA?Bp3;(  
  A (48)avoidable costs 可避免成本 T!Sj<,r+j  
  B (49)back-to-back loan 易币贷款   CT d|`  
  B (50)backflush accounting 倒退成本计算    :Au /2  
  B (51)bad debts 坏帐   X-B8MoG|  
  B (52)bad debts ratio 坏帐比率   r?l;I3~  
  B (53)bank charges 银行手续费   P=H+ #  
  B (54)bank overdraft 银行透支   =ex'22  
  B (55)bank reconciliation 银行存款调节表   ^t[HoFRa  
  B (56)bank statement 银行对账单   2*U.^]~"{  
  B (57)bankruptcy 破产   x:t<ZG&Xwg  
  B (58)basis of apportionment 分摊基础   *T4<&  
  B (59)batch 批量   dZ :r&Qa  
  B (60)batch costing 分批成本计算   Xev54!619  
  B (61)beta factor B(市场)风险因素   CQODXB^  
  B (62)bill 账单   cbKL$|  
  B (63)bill of exchange 汇票   s%;<O:x8o  
  B (64)bill of landing 提单   @<_`2eW'/R  
  B (65)bill of materials 用料预计单   Qrz4}0  
  B (66)bill payable 应付票据   J -Qh/d%]  
  B (67)bill receivable 应收票据   )'q%2%Ak  
  B (68)bin card 存货记录卡   T`$KeuL  
  B (69)bonus 红利   HBLWOQab  
  B (70)book-keeping 薄记   v@G4G*x\  
  B (71)Boston classification 波士顿分类   zL s^,x  
  B (72)breakeven chart 保本图   9e<Zgr?N  
  B (73)breakeven point 保本点   PdY>#Cyh  
  B (74)breaking-down time 复位时间   {4ptu~8  
  B (75)budget 预算   r9ke,7?  
  B (76)budget center 预算中心    r@T| e  
  B (77)budget cost allowance 预算成本折让   YDiN^q7  
  B (78)budget manual 预算手册   4Y tk!oS`  
  B (79)budget period 预算期间   6T^lS^  
  B (80)budgetary control 预算控制   ] mj v;C  
  B (81)budgeted capacity 预算生产能力   .#^0pv!  
  B (82)burden 制造费用   LD+f'^>>Z  
  B (83)business center 经营中心   lv:U%+A  
  B (84)business entity 营业个体   Q2C)tVK+  
  B (85)business unit 经营单位   ^{[`=P'/  
 B (86)buy-out management 管理性购买产权   lVeH+"M?  
  B (87)by-product 副产品  SNvb1&  
  C (88)called-up share capital 催缴股本   ;mO,3dV  
  C (89)capacity 生产能力   7unA"9=[4V  
  C (90)capacity ratios 生产能力比率   %OI4a5V*l  
  C (91)capital 资本   2 X<nn  
  C (92)capital assets pricing model资本资产计价模式   Ugi5OKdj7)  
  C (93)capital commitment 承诺资本   [Hcaw   
  C (94)capital employed 已运用的资本   wsg//Ec]  
  C (95)capital expenditure 资本支出   jXEGSn  
  C (96)capital expenditureauthorization 资本支出核准   =aow d4 t  
  C (97)capital expenditure control 资本支出控制   a'[)9:  
  C (98)capital expenditure proposal资本支出申请   L? ;/cO^  
  C (99)capital funding planning 资本基金筹集计划   8wi A  
  C (100)capital gain 资本收益   KC Xwn  
  C (101)capital investment appraisal资本投资评估   0&`}EXe<f  
  C (102)capital maintenance 资本保全   0~xaUM`  
  C (103)capital resource planning 资本资源计划   GqjO>v fy  
  C (104)capital surplus 资本盈余   Tkrx7C s(  
  C (105)capital turnover 资本周转率   !cCg/  
  C (106)card 记录卡   >.Q0 Tx!P  
  C (107)cash 现金   y'rN5J:l  
  C (108)cash account 现金账户   e?)yb^7K  
  C (109)cash book 现金账薄   0]a15  
  C (110)cash cow 金牛产品   96W4 c]NT  
  C (111)cash flow 现金流量   u[t>Tg2R  
  C (112)cash discounted 现金贴现   Tcs3>lJ}   
  C (113)cash flow budget 现金流量预算   *IlQ5+3I  
  C (114)cash flow statement 现金流量表   dy_.(r5[L]  
  C (115)cash ledger 现金分类账   aBCOGtf  
  C (116)cash limit 现金限额   3#9M2O\T  
  C (117)CCA 现时成本会计   H!JWc'(<$  
  C (118)center 中心    EW5]!%  
  C (119)changeover time 变更时间   psD[j W  
  C (120)chartered entity 特许经济个体   $i&\\QNn  
  C (121)cheque 支票   K%<GU1]-]  
  C (122)cheque register 支票登记薄    3Vu8F"  
  C (123)coin analysis 零钱分类   9}whWh  
  C (124)classification 分类   $Z7:#cZ Y  
  C (125)clock card 工时卡   --/- D5  
  C (126)code 代码   h]C2 8=N  
  C (127)commitment accounting 承诺确认会计   Bi_J5 If  
  C (128)common cost 共同成本   6 ZHv,e`?  
  C (129)company limited byguarantee 有限担保责任公司   ?W<cB`J  
C (130)company limited shares 股份有限公司   ` Y\QUj  
  C (131)competitive position 竞争能力状况   g!`BXmW  
  C (132)concept 概念   [Ye5Y?  
  C (133)conglomerate 跨行业企业   LO>8 j:  
  C (134)consistency concept 一致性概念   9<qx!-s2rr  
  C (135)consolidated accounts 合并报表   -CElk[u  
  C (136)consolidation accounting 合并会计   j}RM.C\7  
  C (137)consortium 财团   ^=#!D[xj>  
  C (138)contingency plan 应急计划   tz8t9lb[  
  C (139)contingent liabilities 或有负债   Z>HNe9pr  
  C (140)continuous operation 连续生产   gDc]^K4>  
  C (141)contra 抵消   RD9Y k  
  C (142)contract cost 合同成本   7n>|D^  
  C (143)contract costing 合同成本计算   n@o  
  C (144)contribution 贡献毛益   DD6'M U4  
  C (145)contribution centre 贡献中心   7?]!Ecr"  
  C (146)contribution chart 贡献图   ~6fRS2u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /~"AG l.  
  C (148)contribution to salesration 贡献毛益对销售比率   >!G5]?taa  
  C (149)control 控制   8"pA 9Mr  
  C (150)control account 控制帐户   ]Qy,#p'~&H  
  C (151)control limits 控制限度    }amE6  
  C (152)controllability concept 可控制概念   1Y2a* J  
  C (153)controllable cost 可控制成本   L.Vq1RU\"  
  C (154)conversion cost 加工成本   .n=xbx:=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R_~F6O^EO  
  C (156)corporate appraisal 公司评估   !z.^(Tj  
  C (157)corporate planning 公司计划   v5gQ9  
  C (158)corporate social reporting 公司社会报告   L`JY4JM"  
  C (159)corporation 股份公司   (T;1q^j  
  C (160)cost 成本   1[# = ,  
  C (161)cost account 成本帐户   ]d~MEa9Y|  
  C (162)cost accounting 成本会计   9Iy[E,j  
  C (163)cost accounting manual 成本手册   )rS^F<C  
  C (164)cost accounts calendar 成本报表的日历时间   } _VZ  
  C (165)cost adjustment 成本调整   TR_(_Yd?36  
  C (166)cost allocation 成本分配   ur` V{9g  
  C (167)cost apportionment 成本分摊   H;X~<WN&AW  
  C (168)cost attribution 成本归属   _]Z$YM  
  C (169)cost audit 成本审计   C!I\G h  
  C (170)cost behaviour 成本性态   $&NbLj eS  
  C (171)cost benefit analysis 成本效益分析   hXBqz9  
  C (172)cost center 成本中心   r6<ArX$Yl  
  C (173)cost driver 成本动因
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