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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 V9D>Xh!0H  
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  1.audit   审计 ~N+H7T.L  
  2.attestation   鉴证 A9y3B^\*  
  3.credibility   可信赖程度 Kl :x?"g)  
  4.audit of financial statements 财务报表审计 a7fn{VU8  
  5.agreed-upon procedures 执行商定程序 eC$ Jdf  
  6.high levels of assurance 高水平保证 ]n4G]ybK%  
  7.compilation 编制 jQ P2[\  
  8.reliability 可靠性 T$Rf  
  9.relevance 相关性 !ac,qj7spa  
  10.professional skepticism 职业谨慎 @ql S #(  
  11.objectivity 客观性 lM%3 ?~?Q&  
  12. professional competence 专业胜任能力 tNDv[IF  
  13.Senior/CPA-in-charge 项目经理 zW; sr.  
  14.audit engagement letter 业务约定书 IKeO&]k  
  15.recurring audit 连续审计 (5=B^9{R  
  16.the client 委托人 U!524"@%U`  
  17.change CPA 更换注册会计 rn-CQ2{?  
  18.the existing CPA 现任注册会计师 )#025>$z  
  19.the successor CPA 后任注册会计师 mA\}zLw+r9  
  20.the preceding CPA前任注册会计师 qZh}gu*>  
  21.issue the audit report 出具审计报告 eh6=-  
  22.expert 专家 s>e)\9c   
  23.the board of directors 董事会 lD1m<AC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qL!pDZk  
  25.assess material misstatement risks评估重大错报风险 Nb/Z +  
  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 ;v%f +  
  27.a general knowledge of —— 初步了解―――的情况 {bO O?pp  
  28.a more knowledge of—— 进一步了解的情况 ~:"//%M3l  
  29.the prior year‘s working papers 以前年度工作底稿 "l-R|>6~  
  30.minutes of meeting 会议纪要 t`"pn <  
  31.business risks 经营风险 d01]5'f?o  
  32.appropriateness 适当性 =a_ >")  
  33.accounting estimate 会计估计 m}sh (W5\  
  34.management representations 管理层声明 )SWLX\b  
  35.going concern assumption 持续经营假设 /9@ VnM  
  36.audit plan 审计计划 -h, ?_d>  
  37.significant audit areas 重点审计领域 #HmZe98[%  
  38.error 错误 v4X)R "jJ  
  39.fraud舞弊 <2fgao&-n  
  40.modified or additional procedures 修改或追加审计程序 %v<BE tq  
  41.misappropriation of assets 侵占资产 1C<@QrT  
  42.transactions without substance 虚假交易 q3/ 0xN+?  
  43.unusual pressures 异常压力 *L#\#nh7  
  44.the suspected noncompliance 涉嫌存在违法行为 8@d@T V!n&  
  45.materialiy 重要性 ;a~ e  
  46.exceed the materiality level 超过重要性水平 g3vR\?c`  
  47.approach the materiality level 接近重要性水平 qPgny/(  
  48.an acceptably low level 可接受水平 (cm8x  
  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 G9r~O#=gy  
  50.misstatements or omissions 错报或漏报 18G=j@k7  
  51.aggregate 总计 g,}_&+q:.M  
  52.subsequent events 期后事项 1R7w  
  53.adjust the financial statements 调整财务报表 zEs:OOM  
  54.perform additional audit procedures 实施追加的审计程序 |sPUb;&~  
  55.audit risk 审计风险 s7 3'h  
  56.detection risk 检查风险 OH6-\U'.Z  
  57.inappropriate audit opinion 不适当的审计意见 u\o~'Jz  
  58.material misstatement 重大的错报 A\)~y{9bQ  
  59.tolerable misstatement 可容忍错报 ({WV<T&  
  60.the acceptable level of detection risk 可接受的检查风险 r5'bt"K\>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 UKp ^TW1^  
  62.simall business 小规模企业 v8 pOA<s  
  63.accounting system 会计系统 "{M?,jP#  
  64.test of control 控制测试 "g&hsp+i"A  
  65.walk-through test 穿行测试 @ x5LrQ_`r  
  66.communication 沟通 o&#!W(   
  67.flow chart 流程图 -s9()K(vZG  
  68.reperformance of internal control 重新执行 WXe]Q b g  
  69.audit evidence 审计证据 jUd)|v+t  
  70.substantive procedures 实质性程序 lHc9D  
  71.assertions 认定 jAy 0k  
  72.esistence 存在 Y@2yV(m)o  
  73.occurrence 发生 n|eM}ymF+  
  74.completeness 完整性 WM9z~z'2a  
  75.rights and obligations 权利和义务 K aNO&%qX  
  76.valuation and allocation 计价和分摊 A/88WC$v  
  77.cutoff 截止 1}3tpO;  
  78.accuracy 准确性 WlmkM?@  
  79.classification 分类 <,,X\>B  
  80.inspection 检查 q0VR&b`?>D  
  81.supervision of counting 监盘 sI6coe5n  
  82.observation 观察 )_SpY\J  
  83.confirmation 函证 |H>;a@2d  
  84.computation 计算 t_jnp $1m  
  85.analytical procedures 分析程序 K#xL-   
  86.vouch 核对 cr~.],$Om  
  87.trace 追查 *g[MGyF "  
  88.audit sampling 审计抽样 >Xw0i\G  
  89.error 误差 w[OUGn'  
  90.expected error 预期误差 KRb'kW  
  91.population 总体 3>mAZZL5[  
  92.sampling risk 抽样风险 '+7"dHLC;  
  93.non- sampling risk 非抽样风险 H7(D8.y )  
  94.sampling unit 抽样单位 QM@zy  
  95.statistical sampling 统计抽样 1C(sBU"  
  96.tolerable error 可容忍误差 %{ory5  
  97.the risk of under reliance 信赖不足风险 kbZpi`w  
  98.the risk of over reliance 信赖过度风险 [G' +s  
  99.the risk of incorrect rejection 误拒风险 rG3?Z^&R+  
  100. the risk of incorrect acceptance 误受风险 1H \  
  101.working trial balance 试算平衡表 &1ZUMc  
  102.index and cross-referencing 索引和交叉索引 F(|XJN  
  103.cash receipt 现金收入 6o4Y]C2W{1  
  104.cash disbursement 现金支出 <."KejXg-  
  105.bank statement 银行对账单 HYl~)O>  
  106.bank reconciliation 银行存款余额调节表 vH/RP  
  107.balance sheet date 资产负债表日 !wTrWD!  
  108.net realizable value 可变现净值 b*1yvkX5  
  109.storeroom 仓库 8^sh@j2L  
  110.sale invoice 销售发票 P|t2%:_  
  111.price list 价目表 B_ bZa  
  112.positive confirmation request 积极式询证函 LZ RP}|  
  113.negative confirmation request 消极式询证函 Z?u}?-b1\H  
  114.purchase requisition 请购单 7M Qh,J!"  
  115.receiving report 验收报告 "EwzuM8 f  
  116.gross margin 毛利 /h8100  
  117.manufacturing overhead 制造费用 ZmmX_!M  
  118.material requisition 领料单 Y=t ? "E  
  119.inventory-taking 存货盘点 aNP\Q23D  
  120.bond certificate 债券 P=l 7m*m  
  121.stock certificate 股票 D7=Irz!O\7  
  122.audit report 审计报告 jXPbj.  
  123.entity 被审计单位 WjOP2CVv|  
  124.addressee of the audit report 审计报告的收件人 [9G=x[  
  125.unqualified opinion 无保留意见 n;wViw  
  126.qualified opinion 保留意见 bjAI7B8As  
  127.disclaimer of opinion 无法表示意见 MV]`[^xQ5  
  128.adverse opinion 否定意见
oX7_v_:J\R  
<<R2 X1  
A (1)ABC 作业基础成本计算   J&&)%&h'I  
  A (2)absorbed overhead 已吸收制造费用 g'cVsO)S  
  A (3)absorption costing 吸收成本计算 RK=Pm7L:`y  
  A (4)account 账户,报表   =\G`g #  
  A (5)accounting postulate 会计假设   2#/23(Wc  
  A (6)accounting series release 会计公告文件   9sI&d  
  A (7)accounting valuation 会计计价   Vh>|F}%E  
  A (8)account sale 承销清单 Mfnfp{.)  
  A (9)accountability concept 经营责任概念   gegM&Xo  
  A (10)accountancy 会计职业   >Y(JC#M;  
  A (11)accountant 会计师   =J|jCK[r  
  A (12)accounting 会计   &j,# 5f(  
  A (13)agency cost 代理成本   cbl>:ev1h  
  A (14)accounting bases 会计基础   (,KzyR=*'  
  A (15)accounting manual 会计手册   31UxYBY  
  A (16)accounting period 会计期间   ?d+ri  
  A (17)accounting policies 会计方针   hu.p;A3p;  
  A (18)accounting rate of return 会计报酬率   *,t/IA|  
  A (19)accounting reference date 会计参照日   2|ej~}Y  
  A (20)accounting reference period 会计参照期间   HJBGxy w  
  A (21)accrual concept 应计概念   Kp^"<%RT  
  A (22)accrual expenses 应计费用   4ETHaIiWp  
  A (23)acid test ration 速动比率(酸性测试比率)   Y>at J  
  A (24)acquisition 购置   P^!g0K  
  A (25)acquisition accounting 收购会计    W =;,ls  
  A (26)activity based accounting 作业基础成本计算   "U+c`V=w  
  A (27)adjusting events 调整事项   8!YQ9T[  
  A (28)administrative expenses 行政管理费   ug.|ag'R  
  A (29)advice note 发货通知   ~!=Am:-wr  
  A (30)amortization 摊销   #RbdQH !  
  A (31)analytical review 分析性检查   ^4NRmlb  
  A (32)annual equivalent cost 年度等量成本法   %a|Qw(4 \  
  A (33)annual report and accounts 年度报告和报表   iJj!-a:z.  
  A (34)appraisal cost 检验成本   ]#W7-Q;]  
  A (35)appropriation account 盈余分配账户   Pm%5c\ef  
  A (36)articles of association 公司章程细则   fDqDU  
  A (37)assets 资产   d2d8,Vg  
  A (38)assets cover 资产保障   q%QvBN  
  A (39)asset value per share 每股资产价值   y5F"JjQAa  
  A (40)associated company 联营公司   'HJ+)[0X*  
  A (41)attainable standard 可达标准   mln4Vl(l2M  
)B+R|PZ,  
 A (42)attributable profit 可归属利润   `JY+3d,Ui  
  A (43)audit 审计   bI|{TKKN&P  
  A (44)audit report 审计报告   'J3yJ{  
  A (45)auditing standards 审计准则   zA}JVB  
  A (46)authorized share capital 额定股本   M$Bb,s  
  A (47)available hours 可用小时   ''D7Bat@  
  A (48)avoidable costs 可避免成本 @$!6u0x  
  B (49)back-to-back loan 易币贷款   H-nhq-fut  
  B (50)backflush accounting 倒退成本计算   ^/$dSXKF  
  B (51)bad debts 坏帐   $${3I4  
  B (52)bad debts ratio 坏帐比率   [PB73q8  
  B (53)bank charges 银行手续费   V8nQ/9R;  
  B (54)bank overdraft 银行透支   rsa_)iBC  
  B (55)bank reconciliation 银行存款调节表   )+|wrK:*v  
  B (56)bank statement 银行对账单    otfmM]f  
  B (57)bankruptcy 破产   ]*'_a@h  
  B (58)basis of apportionment 分摊基础   ]f?r@U'AS|  
  B (59)batch 批量   jSM`bE+"  
  B (60)batch costing 分批成本计算   +H?g9v40  
  B (61)beta factor B(市场)风险因素   Z,SV9 ~M  
  B (62)bill 账单   !.^x^OK%y  
  B (63)bill of exchange 汇票   uD?RL~M  
  B (64)bill of landing 提单   mdyl;e{0  
  B (65)bill of materials 用料预计单   ]kx<aQ^  
  B (66)bill payable 应付票据   @ *~yVV!5  
  B (67)bill receivable 应收票据   tu"-]^  
  B (68)bin card 存货记录卡   'jMs&  
  B (69)bonus 红利   .>}I/+n  
  B (70)book-keeping 薄记   xb%Q[V_m  
  B (71)Boston classification 波士顿分类   >~Gy+-  
  B (72)breakeven chart 保本图   9H;Os:"\|  
  B (73)breakeven point 保本点   s8[(   
  B (74)breaking-down time 复位时间   O`1!&XT{x  
  B (75)budget 预算   R.2i%cU  
  B (76)budget center 预算中心   aMGh$\Pg  
  B (77)budget cost allowance 预算成本折让   G7|d$!%  
  B (78)budget manual 预算手册   & wtE"w  
  B (79)budget period 预算期间   <}A6 )=T  
  B (80)budgetary control 预算控制   E2dS@!]V  
  B (81)budgeted capacity 预算生产能力   d*e8P ep  
  B (82)burden 制造费用   kjp~:Bg_(  
  B (83)business center 经营中心   Sz<:WY/(x  
  B (84)business entity 营业个体   #<B?+gzFM{  
  B (85)business unit 经营单位   \p( 0H6  
 B (86)buy-out management 管理性购买产权   -T1R}ew*t  
  B (87)by-product 副产品 sk<S`J,M/_  
  C (88)called-up share capital 催缴股本   &Ep$<kx8  
  C (89)capacity 生产能力   /DH`7E  
  C (90)capacity ratios 生产能力比率   ^H2TSaJ;  
  C (91)capital 资本   UJDI[`2  
  C (92)capital assets pricing model资本资产计价模式   `>g\gaQ  
  C (93)capital commitment 承诺资本   x1`(Z|RJ  
  C (94)capital employed 已运用的资本   9<y{:{i  
  C (95)capital expenditure 资本支出   c(vi,U-hC  
  C (96)capital expenditureauthorization 资本支出核准   3!@& 7@p  
  C (97)capital expenditure control 资本支出控制   jg'"?KSU~  
  C (98)capital expenditure proposal资本支出申请   Qi dI  
  C (99)capital funding planning 资本基金筹集计划   17c`c.yP  
  C (100)capital gain 资本收益   8YE4ln  
  C (101)capital investment appraisal资本投资评估   YfZ5Q}*1O+  
  C (102)capital maintenance 资本保全   Q.7X3A8  
  C (103)capital resource planning 资本资源计划   e 2N F.  
  C (104)capital surplus 资本盈余   fV7 k{dR  
  C (105)capital turnover 资本周转率   9[*P`*&  
  C (106)card 记录卡   bA Yp }  
  C (107)cash 现金   5uSg]2:  
  C (108)cash account 现金账户   3AR'Zvn  
  C (109)cash book 现金账薄   ' Kkp!eZQ~  
  C (110)cash cow 金牛产品   YqXN|&  
  C (111)cash flow 现金流量   F?MVQ!K*  
  C (112)cash discounted 现金贴现   ? eI)m  
  C (113)cash flow budget 现金流量预算   u81F^72U  
  C (114)cash flow statement 现金流量表   y]obO|AH  
  C (115)cash ledger 现金分类账   @ YW uWF  
  C (116)cash limit 现金限额   Lw^%<.DM+t  
  C (117)CCA 现时成本会计   _X<V` , p  
  C (118)center 中心   S/y(1.wh  
  C (119)changeover time 变更时间   s nxwe  
  C (120)chartered entity 特许经济个体   ^-s7>F`jx  
  C (121)cheque 支票   &WAU[{4W  
  C (122)cheque register 支票登记薄   i=>`=. ~  
  C (123)coin analysis 零钱分类   5syzh S  
  C (124)classification 分类   imwn)]LR  
  C (125)clock card 工时卡   X"g,QqDD  
  C (126)code 代码   R6>*n!*D@  
  C (127)commitment accounting 承诺确认会计   bzZdj6>kX  
  C (128)common cost 共同成本   ]5`A8-Q@  
  C (129)company limited byguarantee 有限担保责任公司   gMq;  
C (130)company limited shares 股份有限公司   ~e,K  
  C (131)competitive position 竞争能力状况   :mCGY9d4L  
  C (132)concept 概念   wod{C!  
  C (133)conglomerate 跨行业企业   1yU!rEH  
  C (134)consistency concept 一致性概念   0{o 8-#  
  C (135)consolidated accounts 合并报表   R*W1<W%q=  
  C (136)consolidation accounting 合并会计   cw~GH  
  C (137)consortium 财团   wT;;B=u}G  
  C (138)contingency plan 应急计划   Gb Mu;CA  
  C (139)contingent liabilities 或有负债   XM?c*,=fu  
  C (140)continuous operation 连续生产   rc%*g3ryLG  
  C (141)contra 抵消   WRAv>s9  
  C (142)contract cost 合同成本   kaEu\@%n  
  C (143)contract costing 合同成本计算   !{uV-c-5,  
  C (144)contribution 贡献毛益   Y%]g,mG  
  C (145)contribution centre 贡献中心   n],cs  
  C (146)contribution chart 贡献图   @N> rOA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [vY)y\W{  
  C (148)contribution to salesration 贡献毛益对销售比率   SFsT^f<  
  C (149)control 控制   _Bn8i(  
  C (150)control account 控制帐户   aOoWB^;6  
  C (151)control limits 控制限度   cY~lDLyB  
  C (152)controllability concept 可控制概念   JL:B4 f%}B  
  C (153)controllable cost 可控制成本   {EU]\Mp0j  
  C (154)conversion cost 加工成本   #^i+'Z=L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <bv9 X?U  
  C (156)corporate appraisal 公司评估   l~kxK.Ru  
  C (157)corporate planning 公司计划   m]=G73jzO  
  C (158)corporate social reporting 公司社会报告   zn*i  
  C (159)corporation 股份公司   ;lTgihW-  
  C (160)cost 成本   a,M/i&.e`  
  C (161)cost account 成本帐户   ]Qx-f* D6  
  C (162)cost accounting 成本会计   MI8c>5?  
  C (163)cost accounting manual 成本手册   d +eb![fi  
  C (164)cost accounts calendar 成本报表的日历时间   7#T@CKdUd  
  C (165)cost adjustment 成本调整   V+*1?5w  
  C (166)cost allocation 成本分配   Uf[Gs/!NV  
  C (167)cost apportionment 成本分摊   Pc~)4>X<  
  C (168)cost attribution 成本归属   'xM\txZ;  
  C (169)cost audit 成本审计   J/vcP  
  C (170)cost behaviour 成本性态   j z&=8  
  C (171)cost benefit analysis 成本效益分析   aO\@5i_r  
  C (172)cost center 成本中心   Xd~lifF  
  C (173)cost driver 成本动因
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