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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 -e"H ^:  
Hh3X \  
:gv{F} ##  
  1.audit   审计 e{'BAj  
  2.attestation   鉴证 y4 #>X  
  3.credibility   可信赖程度 9rA0lqr]5  
  4.audit of financial statements 财务报表审计 FJ GlP&v<  
  5.agreed-upon procedures 执行商定程序 Fbr;{T .  
  6.high levels of assurance 高水平保证 h9&0Z +zs  
  7.compilation 编制 U/66L+1  
  8.reliability 可靠性  L^/5ux  
  9.relevance 相关性 }1L4 "}L.  
  10.professional skepticism 职业谨慎 cN-?l7  
  11.objectivity 客观性 &.)^ %Tp\z  
  12. professional competence 专业胜任能力 <Uk}o8E  
  13.Senior/CPA-in-charge 项目经理 xC?6v '  
  14.audit engagement letter 业务约定书 wv>^0\o  
  15.recurring audit 连续审计 fZGX}T<)p-  
  16.the client 委托人 X&.ArXn*  
  17.change CPA 更换注册会计 o=:9y-nH  
  18.the existing CPA 现任注册会计师 r!|6:G+Q  
  19.the successor CPA 后任注册会计师 _P#|IAq*  
  20.the preceding CPA前任注册会计师 8?B!2  
  21.issue the audit report 出具审计报告 dK$XNi13.5  
  22.expert 专家 &)# ihK_  
  23.the board of directors 董事会 b"<liGh"n-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TM_ _I\+Q  
  25.assess material misstatement risks评估重大错报风险 60^`JVGWH  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 */5d>04  
  27.a general knowledge of —— 初步了解―――的情况 Di,^%  
  28.a more knowledge of—— 进一步了解的情况 GLH0 ]  
  29.the prior year‘s working papers 以前年度工作底稿 hIYNhZv  
  30.minutes of meeting 会议纪要 {Y(zd[  
  31.business risks 经营风险 "=HA Y  
  32.appropriateness 适当性 Ea=8}6`s  
  33.accounting estimate 会计估计 TNT4<5Ol6  
  34.management representations 管理层声明 Ljm[?*H#  
  35.going concern assumption 持续经营假设 ;Zcswt8]u  
  36.audit plan 审计计划 p#ZCvPE;uH  
  37.significant audit areas 重点审计领域 7y'RFD9@{  
  38.error 错误 :I.mGH!^  
  39.fraud舞弊 Co9^OF-k  
  40.modified or additional procedures 修改或追加审计程序 T= 80,  
  41.misappropriation of assets 侵占资产 \i>?q   
  42.transactions without substance 虚假交易 CImWd.W9~  
  43.unusual pressures 异常压力 ].avItg  
  44.the suspected noncompliance 涉嫌存在违法行为 "@^k)d$  
  45.materialiy 重要性 `z}?"BW|  
  46.exceed the materiality level 超过重要性水平 9 &dtd  
  47.approach the materiality level 接近重要性水平 WMDl=6  
  48.an acceptably low level 可接受水平 ?.m bK  
  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 + )AG*  
  50.misstatements or omissions 错报或漏报 &Q/W~)~  
  51.aggregate 总计 ^`i#$  
  52.subsequent events 期后事项 lf`{zc r:  
  53.adjust the financial statements 调整财务报表 MVpGWTH@F  
  54.perform additional audit procedures 实施追加的审计程序 '?{OZXg  
  55.audit risk 审计风险 %_H<:uGO%  
  56.detection risk 检查风险 ?d\N(s9F  
  57.inappropriate audit opinion 不适当的审计意见 g\|PcoLm  
  58.material misstatement 重大的错报 7uqzm  
  59.tolerable misstatement 可容忍错报 x `eo"5.$  
  60.the acceptable level of detection risk 可接受的检查风险 Qab>|eSm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \k7"=yx  
  62.simall business 小规模企业 ,C\i^>=  
  63.accounting system 会计系统 /$Ir5=B  
  64.test of control 控制测试 l ~"^7H?4e  
  65.walk-through test 穿行测试 olB.*#gA  
  66.communication 沟通 {f_={k  
  67.flow chart 流程图 G{~J|{t\yz  
  68.reperformance of internal control 重新执行 G<z wv3  
  69.audit evidence 审计证据 -vo})lO  
  70.substantive procedures 实质性程序 VcE:G#]5  
  71.assertions 认定 E:_ZA  
  72.esistence 存在 d UE,U=  
  73.occurrence 发生 3lL-)< 0A(  
  74.completeness 完整性 ]"As1"  
  75.rights and obligations 权利和义务  [-1^-bb  
  76.valuation and allocation 计价和分摊 l+K'beP  
  77.cutoff 截止 dA}-]  
  78.accuracy 准确性 FW;?s+Uyx  
  79.classification 分类 caR<Kb:;*  
  80.inspection 检查 VOsR An/N  
  81.supervision of counting 监盘 [o#oa k{U  
  82.observation 观察 v |,1[i{  
  83.confirmation 函证 GTPHVp&y  
  84.computation 计算 un"Gozmt5  
  85.analytical procedures 分析程序 W &W5lArr  
  86.vouch 核对 .bl/*s  
  87.trace 追查 tyDU @M  
  88.audit sampling 审计抽样 !<8W {LT  
  89.error 误差 dh\'<|\K  
  90.expected error 预期误差 fSj5ZsO  
  91.population 总体 Pl06:g2I  
  92.sampling risk 抽样风险 8}x:`vDK  
  93.non- sampling risk 非抽样风险 e`_ LEv  
  94.sampling unit 抽样单位 ;W )Y OT  
  95.statistical sampling 统计抽样 np^N8$i:n  
  96.tolerable error 可容忍误差 QD&`^(X1p  
  97.the risk of under reliance 信赖不足风险 w$iX.2|9%u  
  98.the risk of over reliance 信赖过度风险 ;\dBfP  
  99.the risk of incorrect rejection 误拒风险 \fLMr\LL&  
  100. the risk of incorrect acceptance 误受风险 ,Ks8*;#r  
  101.working trial balance 试算平衡表 a 7 V-C  
  102.index and cross-referencing 索引和交叉索引 wh`"w7br  
  103.cash receipt 现金收入 T@B/xAq5!  
  104.cash disbursement 现金支出 U[-o> W#  
  105.bank statement 银行对账单 =%K;X\NB  
  106.bank reconciliation 银行存款余额调节表 epe)a  
  107.balance sheet date 资产负债表日 ;%9|k U  
  108.net realizable value 可变现净值 9wUkh}s  
  109.storeroom 仓库 r.&Vw|*>  
  110.sale invoice 销售发票 1~_{$5[X?  
  111.price list 价目表 a$OE0zn`  
  112.positive confirmation request 积极式询证函 a(X@Q8l:  
  113.negative confirmation request 消极式询证函 9d659i C  
  114.purchase requisition 请购单 FIhk@TKa  
  115.receiving report 验收报告 >Eto( y"q  
  116.gross margin 毛利 Wq&if_  
  117.manufacturing overhead 制造费用 `wEb<H  
  118.material requisition 领料单 '3fu  
  119.inventory-taking 存货盘点 %JBz5G  
  120.bond certificate 债券 !>&o01i  
  121.stock certificate 股票 Qx#"q' 2  
  122.audit report 审计报告 I-*S&SiXjI  
  123.entity 被审计单位 9wwqcx)3(  
  124.addressee of the audit report 审计报告的收件人 :Yh+>c}N  
  125.unqualified opinion 无保留意见 D?_Zl;bQ'^  
  126.qualified opinion 保留意见 _S1>j7RQo  
  127.disclaimer of opinion 无法表示意见 ;bib/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5L%'@`mX  
  A (2)absorbed overhead 已吸收制造费用 mxC;?s;~  
  A (3)absorption costing 吸收成本计算 q"J]%zO  
  A (4)account 账户,报表   HC s?iJ  
  A (5)accounting postulate 会计假设   AjMh,@  
  A (6)accounting series release 会计公告文件   l<LI7Z]A  
  A (7)accounting valuation 会计计价   ;:g@zAV  
  A (8)account sale 承销清单 $ @`V  
  A (9)accountability concept 经营责任概念   ChPmX+.i_  
  A (10)accountancy 会计职业   .}TZxla0Zr  
  A (11)accountant 会计师   6j]0R*B7`Q  
  A (12)accounting 会计   om z  
  A (13)agency cost 代理成本   _op}1   
  A (14)accounting bases 会计基础   )_S(UVI5  
  A (15)accounting manual 会计手册   Fj3a.'  
  A (16)accounting period 会计期间   |&)dh<  
  A (17)accounting policies 会计方针   &.Qrs :U  
  A (18)accounting rate of return 会计报酬率   Yu^4VXp~M%  
  A (19)accounting reference date 会计参照日   Ma Qqs=  
  A (20)accounting reference period 会计参照期间   *H2r@)Y[~  
  A (21)accrual concept 应计概念   {qJ1ko)$  
  A (22)accrual expenses 应计费用   G@X% +$I  
  A (23)acid test ration 速动比率(酸性测试比率)   K;H&n1  
  A (24)acquisition 购置   f+)L#>Gl?  
  A (25)acquisition accounting 收购会计   L48_96  
  A (26)activity based accounting 作业基础成本计算   Hd ={CFip  
  A (27)adjusting events 调整事项   ,m|h<faZL  
  A (28)administrative expenses 行政管理费   F/kWHVHU[  
  A (29)advice note 发货通知   8^1 Te m  
  A (30)amortization 摊销   YZ8>OwQz2  
  A (31)analytical review 分析性检查   eJX9_6m-  
  A (32)annual equivalent cost 年度等量成本法   )g%d:xI  
  A (33)annual report and accounts 年度报告和报表   O- hAFKx  
  A (34)appraisal cost 检验成本   2-v%`fA  
  A (35)appropriation account 盈余分配账户   |3"KK  
  A (36)articles of association 公司章程细则   KU(&%|;g  
  A (37)assets 资产   %XQ(fj>  
  A (38)assets cover 资产保障   #r\4sVg  
  A (39)asset value per share 每股资产价值   #f]SK[nR  
  A (40)associated company 联营公司   16(QR-  
  A (41)attainable standard 可达标准   hD!7Cl Q  
J<h $ wM  
 A (42)attributable profit 可归属利润   HBXOjr<,{  
  A (43)audit 审计   2eY_%Y0  
  A (44)audit report 审计报告   jLm ;ty2;  
  A (45)auditing standards 审计准则   ;$wVu|&  
  A (46)authorized share capital 额定股本   m&,( Jla  
  A (47)available hours 可用小时   Z=o2H Bm7  
  A (48)avoidable costs 可避免成本 z$. 88 ^  
  B (49)back-to-back loan 易币贷款   K Z91-  
  B (50)backflush accounting 倒退成本计算   \X D6 pr@  
  B (51)bad debts 坏帐   ;h  
  B (52)bad debts ratio 坏帐比率   _A9AEi'.  
  B (53)bank charges 银行手续费   @K !T,U  
  B (54)bank overdraft 银行透支   =-n}[Y}A  
  B (55)bank reconciliation 银行存款调节表   `1fY)d^ZS  
  B (56)bank statement 银行对账单   e6$WQd`O  
  B (57)bankruptcy 破产   f r6 fj  
  B (58)basis of apportionment 分摊基础   yWo; a  
  B (59)batch 批量   ?%[@Qb=2  
  B (60)batch costing 分批成本计算   ]GkfEh7/J  
  B (61)beta factor B(市场)风险因素   Q /0Tj]D  
  B (62)bill 账单   ?IT*: A] E  
  B (63)bill of exchange 汇票   yN(%-u"  
  B (64)bill of landing 提单   A$0fKko  
  B (65)bill of materials 用料预计单   = m#?neop  
  B (66)bill payable 应付票据   y766; X:J  
  B (67)bill receivable 应收票据   ]Q)OL  
  B (68)bin card 存货记录卡   h MD|#A- <  
  B (69)bonus 红利   @`- 4G2IU}  
  B (70)book-keeping 薄记   >_T-u<E  
  B (71)Boston classification 波士顿分类   ,w4V?>l  
  B (72)breakeven chart 保本图   j'"J%e]  
  B (73)breakeven point 保本点   fuf"Ae  
  B (74)breaking-down time 复位时间   vV-`jsq20H  
  B (75)budget 预算   A#iV=76_  
  B (76)budget center 预算中心   M!D3}JRm  
  B (77)budget cost allowance 预算成本折让   1^JS Dd  
  B (78)budget manual 预算手册   bP&]!jZ  
  B (79)budget period 预算期间   =MDys b&:  
  B (80)budgetary control 预算控制   d|Lj~x|  
  B (81)budgeted capacity 预算生产能力   {fT6O&br  
  B (82)burden 制造费用   ;+ hH  
  B (83)business center 经营中心   M gi,$H  
  B (84)business entity 营业个体   H8}oIA"b  
  B (85)business unit 经营单位   7?w*]  
 B (86)buy-out management 管理性购买产权   HvJs1)Wo&  
  B (87)by-product 副产品 {q^[a-h>  
  C (88)called-up share capital 催缴股本   K_Eux rPn  
  C (89)capacity 生产能力   *#+An<iT ;  
  C (90)capacity ratios 生产能力比率   7Kxp=-k  
  C (91)capital 资本   Yufc{M00  
  C (92)capital assets pricing model资本资产计价模式   59;KQ  
  C (93)capital commitment 承诺资本   T%*D~=fQ'  
  C (94)capital employed 已运用的资本   ":QZy8f9%  
  C (95)capital expenditure 资本支出   &E5g3 lf  
  C (96)capital expenditureauthorization 资本支出核准   t!7-DF|N  
  C (97)capital expenditure control 资本支出控制   ~6LN6}~|.  
  C (98)capital expenditure proposal资本支出申请   N6i Q8P -  
  C (99)capital funding planning 资本基金筹集计划   b,1ePS  
  C (100)capital gain 资本收益   D_zZXbNc  
  C (101)capital investment appraisal资本投资评估   lA8`l>I  
  C (102)capital maintenance 资本保全   )irEM  
  C (103)capital resource planning 资本资源计划   JYHl,HH#z  
  C (104)capital surplus 资本盈余   ~q25Yx9W@  
  C (105)capital turnover 资本周转率   oE]QF.n#  
  C (106)card 记录卡   $kp{Eg '  
  C (107)cash 现金   NyNXP_8  
  C (108)cash account 现金账户   %:* YO;dw'  
  C (109)cash book 现金账薄   )MTOU47U  
  C (110)cash cow 金牛产品   or}[h09qA  
  C (111)cash flow 现金流量   sdw(R#GE  
  C (112)cash discounted 现金贴现   9V*qQS5<p  
  C (113)cash flow budget 现金流量预算   yEE*B:  
  C (114)cash flow statement 现金流量表   )bscBj@  
  C (115)cash ledger 现金分类账   /aZ`[m2  
  C (116)cash limit 现金限额   g{&ui.ml&  
  C (117)CCA 现时成本会计   PALc;"]O  
  C (118)center 中心   >}6%#CAf  
  C (119)changeover time 变更时间   Qh\60f>0  
  C (120)chartered entity 特许经济个体   ##"HF  
  C (121)cheque 支票   O6^]=/wd  
  C (122)cheque register 支票登记薄   :eVq#3}  
  C (123)coin analysis 零钱分类   7J<5f)  
  C (124)classification 分类   JIq=* '  
  C (125)clock card 工时卡   $yNS pNmT0  
  C (126)code 代码   c\AfaK^KF  
  C (127)commitment accounting 承诺确认会计   cSV aI  
  C (128)common cost 共同成本   Jdj4\j u  
  C (129)company limited byguarantee 有限担保责任公司   k;FUs[  
C (130)company limited shares 股份有限公司   v` 1M[  
  C (131)competitive position 竞争能力状况   @E |}Y  
  C (132)concept 概念   eehb1L2(b  
  C (133)conglomerate 跨行业企业   2[02,FG  
  C (134)consistency concept 一致性概念   9'bwWBf7  
  C (135)consolidated accounts 合并报表   +52{-a,>  
  C (136)consolidation accounting 合并会计   $qj2w"'  
  C (137)consortium 财团   P/_['7  
  C (138)contingency plan 应急计划   @~a%/GQ#n*  
  C (139)contingent liabilities 或有负债   ZPYS$Ydy  
  C (140)continuous operation 连续生产   vx5Zl&6r  
  C (141)contra 抵消   [d ]9Oa4  
  C (142)contract cost 合同成本   {R `[kt  
  C (143)contract costing 合同成本计算   i=2N;sAl  
  C (144)contribution 贡献毛益   FU4L6n  
  C (145)contribution centre 贡献中心   nAdf=D'P  
  C (146)contribution chart 贡献图   b d!Y\OD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t"oeQ*d%  
  C (148)contribution to salesration 贡献毛益对销售比率   _X x/(.O  
  C (149)control 控制   &Au@S$ij  
  C (150)control account 控制帐户   U&qZ"  
  C (151)control limits 控制限度   j1T#yt J  
  C (152)controllability concept 可控制概念   7 B66]3v  
  C (153)controllable cost 可控制成本   K]w'&Qm8W  
  C (154)conversion cost 加工成本   /N.U/MPL_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QoT;WM Z  
  C (156)corporate appraisal 公司评估   LZxNAua  
  C (157)corporate planning 公司计划   tc_3sC7jN  
  C (158)corporate social reporting 公司社会报告   AFwdJte9e  
  C (159)corporation 股份公司   + mT_QsLEv  
  C (160)cost 成本   AH~E)S  
  C (161)cost account 成本帐户   S3Jo>jXS "  
  C (162)cost accounting 成本会计   b@hqz!)l`  
  C (163)cost accounting manual 成本手册   88$8d>-  
  C (164)cost accounts calendar 成本报表的日历时间   pOoEI+t  
  C (165)cost adjustment 成本调整   uW %#  
  C (166)cost allocation 成本分配   { ]4LULq  
  C (167)cost apportionment 成本分摊   8Z=R)asGS  
  C (168)cost attribution 成本归属   7WzxA=*#  
  C (169)cost audit 成本审计   5]:U9ts#  
  C (170)cost behaviour 成本性态   Nu)NqFG,  
  C (171)cost benefit analysis 成本效益分析   [j+sC*  
  C (172)cost center 成本中心   PLB r P  
  C (173)cost driver 成本动因
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