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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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%Si3t2W/  
注会《审计》英语常用词汇 Z/beROW)  
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  1.audit   审计 {b/AOR o  
  2.attestation   鉴证 5QS d$J  
  3.credibility   可信赖程度 V aq=f/  
  4.audit of financial statements 财务报表审计 %WC pn<)  
  5.agreed-upon procedures 执行商定程序 rKJ%/7m  
  6.high levels of assurance 高水平保证 E/s3@-/  
  7.compilation 编制 Nb]qY>K  
  8.reliability 可靠性 XkdNWR0  
  9.relevance 相关性 sL&u%7>Re  
  10.professional skepticism 职业谨慎 ZklidHL');  
  11.objectivity 客观性 y[r T5ed  
  12. professional competence 专业胜任能力 k9R1E/;  
  13.Senior/CPA-in-charge 项目经理 ZibHT:n  
  14.audit engagement letter 业务约定书 mH8s'F  
  15.recurring audit 连续审计 dc?Yk3(Y  
  16.the client 委托人 ?LNwr[C0  
  17.change CPA 更换注册会计 Xd|5{  
  18.the existing CPA 现任注册会计师 8~2A"<{ub  
  19.the successor CPA 后任注册会计师 C|!E' 8Rw  
  20.the preceding CPA前任注册会计师 AQ0L9?   
  21.issue the audit report 出具审计报告 MQG$J!N  
  22.expert 专家 5@Py`  
  23.the board of directors 董事会 *VRFs=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W8":lpp  
  25.assess material misstatement risks评估重大错报风险 rSEJ2%iF*  
  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 bJBx~  
  27.a general knowledge of —— 初步了解―――的情况 qHHWe<}OT  
  28.a more knowledge of—— 进一步了解的情况 ^?J:eB!  
  29.the prior year‘s working papers 以前年度工作底稿 O^:Pr8|{J  
  30.minutes of meeting 会议纪要 &kO4^ A  
  31.business risks 经营风险 ~Kb(`Px@  
  32.appropriateness 适当性 v<2+yZ M  
  33.accounting estimate 会计估计 Kw?,A   
  34.management representations 管理层声明 Ak}l6{ ..  
  35.going concern assumption 持续经营假设 2RE }l=h5  
  36.audit plan 审计计划 d!wd,Xj}  
  37.significant audit areas 重点审计领域 5/*ZqrJw{"  
  38.error 错误 BO h  
  39.fraud舞弊 +[F9Q,bH@b  
  40.modified or additional procedures 修改或追加审计程序 UoKBcarm  
  41.misappropriation of assets 侵占资产 {'r*Jb0  
  42.transactions without substance 虚假交易 #bdJ]v.n  
  43.unusual pressures 异常压力 ?xG #4P<C=  
  44.the suspected noncompliance 涉嫌存在违法行为 j:sac*6m  
  45.materialiy 重要性 =3J~ Fk  
  46.exceed the materiality level 超过重要性水平 ,5L &$Q6  
  47.approach the materiality level 接近重要性水平 Qu;AU/Q<([  
  48.an acceptably low level 可接受水平 |Xu7cCh$me  
  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 {'}Ofj   
  50.misstatements or omissions 错报或漏报 -#Wc@\;  
  51.aggregate 总计 <B``/EX^  
  52.subsequent events 期后事项 ~;`i&s  
  53.adjust the financial statements 调整财务报表 ix$+NM<n  
  54.perform additional audit procedures 实施追加的审计程序 RyM2CQg[  
  55.audit risk 审计风险 c2F`S1Nu<  
  56.detection risk 检查风险 49kY]z|"w  
  57.inappropriate audit opinion 不适当的审计意见 !.w S+  
  58.material misstatement 重大的错报 _@RW7iP>  
  59.tolerable misstatement 可容忍错报 z1Ju;k( 8  
  60.the acceptable level of detection risk 可接受的检查风险 _*`AGda  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 H[G EAQO  
  62.simall business 小规模企业 QR8F'7S  
  63.accounting system 会计系统 )0'O!O  
  64.test of control 控制测试 {< wq}~  
  65.walk-through test 穿行测试 8vP d~te  
  66.communication 沟通 (h%wO  
  67.flow chart 流程图 W&yw5rt**  
  68.reperformance of internal control 重新执行 }3i@5ctQ  
  69.audit evidence 审计证据 mC93 &0  
  70.substantive procedures 实质性程序 iL\\JuY  
  71.assertions 认定 t)v#y!Ci"  
  72.esistence 存在 4^i*1&"  
  73.occurrence 发生 }=L >u>cP  
  74.completeness 完整性 (>Yii_Cd  
  75.rights and obligations 权利和义务 HR V/ A  
  76.valuation and allocation 计价和分摊 VtmUK$k}I  
  77.cutoff 截止 `kz_ q/K  
  78.accuracy 准确性 nrxN_0 R%  
  79.classification 分类 P]x@h  
  80.inspection 检查 WW_X:N~~e\  
  81.supervision of counting 监盘 nv8,O=#s  
  82.observation 观察 $zbg  
  83.confirmation 函证 4t+88e  
  84.computation 计算 sy#Gb#=#  
  85.analytical procedures 分析程序 TfxKvol'  
  86.vouch 核对 !C+25vup  
  87.trace 追查 v EX <9  
  88.audit sampling 审计抽样 \e?T 9c6,  
  89.error 误差 >\i{,F=U7  
  90.expected error 预期误差 < xV!vN  
  91.population 总体 u*U?VZ5  
  92.sampling risk 抽样风险 ^KhFBed   
  93.non- sampling risk 非抽样风险 " DF g"  
  94.sampling unit 抽样单位 =o-qu^T^u  
  95.statistical sampling 统计抽样 b"Ulc}$/&  
  96.tolerable error 可容忍误差 &=UzF  
  97.the risk of under reliance 信赖不足风险 #&/*ll)  
  98.the risk of over reliance 信赖过度风险 g GX/p6"  
  99.the risk of incorrect rejection 误拒风险 -`gC?yff:  
  100. the risk of incorrect acceptance 误受风险 #" OKO6]  
  101.working trial balance 试算平衡表 :L?zk"0C  
  102.index and cross-referencing 索引和交叉索引 +u Lu.-N  
  103.cash receipt 现金收入 V{*9fB#4L  
  104.cash disbursement 现金支出 \"*l:x-u  
  105.bank statement 银行对账单 [Q*kom :  
  106.bank reconciliation 银行存款余额调节表 qI"mW@G~H  
  107.balance sheet date 资产负债表日 _Y hpj}KZ  
  108.net realizable value 可变现净值 - Z|1@s&  
  109.storeroom 仓库 9QYU J  
  110.sale invoice 销售发票 VT9$&\)>O  
  111.price list 价目表 Jv?e ?U  
  112.positive confirmation request 积极式询证函 yA_d${n  
  113.negative confirmation request 消极式询证函 p 2i5/Ly  
  114.purchase requisition 请购单 FStfGN  
  115.receiving report 验收报告 W%wS+3Q/  
  116.gross margin 毛利 |~/{lE=I  
  117.manufacturing overhead 制造费用 '(Bs <)(H  
  118.material requisition 领料单 ?|L)!LYx  
  119.inventory-taking 存货盘点 ?+!KucTF  
  120.bond certificate 债券 Vz,WPm$I  
  121.stock certificate 股票 =1,g#HS  
  122.audit report 审计报告 ~9n@MPS^!  
  123.entity 被审计单位 ewLr+8  
  124.addressee of the audit report 审计报告的收件人 9X(bByEO  
  125.unqualified opinion 无保留意见 #A/jG v^  
  126.qualified opinion 保留意见 X}Csl~W8in  
  127.disclaimer of opinion 无法表示意见 9}\T?6?8pX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3646.i[D  
  A (2)absorbed overhead 已吸收制造费用 ;L`'xFo>>  
  A (3)absorption costing 吸收成本计算 3HA{18{4uP  
  A (4)account 账户,报表   r`krv-,O$  
  A (5)accounting postulate 会计假设   h%O`,iD2  
  A (6)accounting series release 会计公告文件   3Q #VD)  
  A (7)accounting valuation 会计计价   7~65@&P>  
  A (8)account sale 承销清单 l(`w]=t&  
  A (9)accountability concept 经营责任概念   g7H;d  
  A (10)accountancy 会计职业   Rl)/[T   
  A (11)accountant 会计师   *= D$  
  A (12)accounting 会计   eGE,zkj FY  
  A (13)agency cost 代理成本   J3'"-,Hv  
  A (14)accounting bases 会计基础   rd"]$_P8O  
  A (15)accounting manual 会计手册   J3zb_!PPE  
  A (16)accounting period 会计期间   x88$#N>Q5  
  A (17)accounting policies 会计方针   z(]*'0)P  
  A (18)accounting rate of return 会计报酬率   7!%cKZCY  
  A (19)accounting reference date 会计参照日   U/ZbE ?it>  
  A (20)accounting reference period 会计参照期间   &x;nP6mV  
  A (21)accrual concept 应计概念   OUs2)H61  
  A (22)accrual expenses 应计费用   "&r1&StO  
  A (23)acid test ration 速动比率(酸性测试比率)   ve.4""\a  
  A (24)acquisition 购置   k/LV=e 7  
  A (25)acquisition accounting 收购会计   ~/NA?E-c  
  A (26)activity based accounting 作业基础成本计算   W$3p,VTMmB  
  A (27)adjusting events 调整事项   +-oXW>`&  
  A (28)administrative expenses 行政管理费   p;p G@Vg  
  A (29)advice note 发货通知   U SbiI %   
  A (30)amortization 摊销   xJ3#k;  
  A (31)analytical review 分析性检查   kxdLJ_  
  A (32)annual equivalent cost 年度等量成本法   #e#8I7P  
  A (33)annual report and accounts 年度报告和报表   '*T7tl  
  A (34)appraisal cost 检验成本   *s!8BwiE  
  A (35)appropriation account 盈余分配账户   & =frt3  
  A (36)articles of association 公司章程细则   mg;qG@?  
  A (37)assets 资产   _W!g'HP-D  
  A (38)assets cover 资产保障   ="u(o(j"  
  A (39)asset value per share 每股资产价值   c)lK{DC  
  A (40)associated company 联营公司   o~}q@]]  
  A (41)attainable standard 可达标准   MAR; k?d  
!qcR5yk`2  
 A (42)attributable profit 可归属利润   L *5&hPU  
  A (43)audit 审计   tf/ f-S  
  A (44)audit report 审计报告   R=IeAuZR4k  
  A (45)auditing standards 审计准则   D8h~?phK  
  A (46)authorized share capital 额定股本   H7{ 6t(0j  
  A (47)available hours 可用小时   /,;9h x  
  A (48)avoidable costs 可避免成本 x3vz4m[  
  B (49)back-to-back loan 易币贷款   l"MEX/   
  B (50)backflush accounting 倒退成本计算   k}BNFv8  
  B (51)bad debts 坏帐   2x{3'^+l  
  B (52)bad debts ratio 坏帐比率   -_2= NA?t  
  B (53)bank charges 银行手续费   P#yS]F/  
  B (54)bank overdraft 银行透支   eag$i.^aS  
  B (55)bank reconciliation 银行存款调节表   <oR Nd3d  
  B (56)bank statement 银行对账单   vI+PL(T@  
  B (57)bankruptcy 破产   ^+P]_< 43  
  B (58)basis of apportionment 分摊基础    \n`]QN  
  B (59)batch 批量   O}D]G%,m  
  B (60)batch costing 分批成本计算   J|I|3h<T  
  B (61)beta factor B(市场)风险因素   p?!] sO1l  
  B (62)bill 账单   nmgW>U0jZh  
  B (63)bill of exchange 汇票   hwO]{)%  
  B (64)bill of landing 提单   PM_q"}-  
  B (65)bill of materials 用料预计单   $GYy[-.`  
  B (66)bill payable 应付票据   bg$e80  
  B (67)bill receivable 应收票据   & XrV[d[>  
  B (68)bin card 存货记录卡   Z|j8:Ohz  
  B (69)bonus 红利   ? G3OAx?<  
  B (70)book-keeping 薄记    @P~ u k  
  B (71)Boston classification 波士顿分类   9(H8MUF0{  
  B (72)breakeven chart 保本图   %;zA_Wg  
  B (73)breakeven point 保本点   AQFx>:in  
  B (74)breaking-down time 复位时间   lI D5mg3 1  
  B (75)budget 预算   ` "9Y.KU  
  B (76)budget center 预算中心   !,1~:*:  
  B (77)budget cost allowance 预算成本折让   B[Tw0rQ  
  B (78)budget manual 预算手册   XL"e<P;t  
  B (79)budget period 预算期间   *D\nsJ*g  
  B (80)budgetary control 预算控制   =|jOio=s:  
  B (81)budgeted capacity 预算生产能力   21;n0E  
  B (82)burden 制造费用   PCFm@S@Q  
  B (83)business center 经营中心   ,2]6cP(6qQ  
  B (84)business entity 营业个体   >`lf1x  
  B (85)business unit 经营单位   W58 \V  
 B (86)buy-out management 管理性购买产权   hup] Jk  
  B (87)by-product 副产品 paF2{C)4  
  C (88)called-up share capital 催缴股本   7gJ`G@y  
  C (89)capacity 生产能力   CE?R/uNo{  
  C (90)capacity ratios 生产能力比率   myXp]=Sb?  
  C (91)capital 资本   CqF<  BE  
  C (92)capital assets pricing model资本资产计价模式   y[}BFUy  
  C (93)capital commitment 承诺资本   {UwJg  
  C (94)capital employed 已运用的资本   pM4 j=F  
  C (95)capital expenditure 资本支出   2 OGg`1XX  
  C (96)capital expenditureauthorization 资本支出核准   .*y{[."!  
  C (97)capital expenditure control 资本支出控制   M,<%j  
  C (98)capital expenditure proposal资本支出申请   'QkL%z0  
  C (99)capital funding planning 资本基金筹集计划   Pl 5+Oo  
  C (100)capital gain 资本收益   mT~:k}u~W  
  C (101)capital investment appraisal资本投资评估   1*=[% d7  
  C (102)capital maintenance 资本保全   <x1(}x:u`  
  C (103)capital resource planning 资本资源计划   VNMhtwmK,  
  C (104)capital surplus 资本盈余   *ZY{^f  
  C (105)capital turnover 资本周转率   6vmkDL8{A8  
  C (106)card 记录卡   dLo%+V#/A  
  C (107)cash 现金   jIEK[vJ`  
  C (108)cash account 现金账户   /.}&yRR  
  C (109)cash book 现金账薄   |_2O:7qe  
  C (110)cash cow 金牛产品   )} /9*  
  C (111)cash flow 现金流量   y_a~>S  
  C (112)cash discounted 现金贴现   RJGf@am&  
  C (113)cash flow budget 现金流量预算   []u!piW  
  C (114)cash flow statement 现金流量表   C~:aol i;  
  C (115)cash ledger 现金分类账   BV7GzJ2([{  
  C (116)cash limit 现金限额   o{:D  
  C (117)CCA 现时成本会计   ##FN0|e&  
  C (118)center 中心   AR)&W/S)7,  
  C (119)changeover time 变更时间   &&tQ,5H5  
  C (120)chartered entity 特许经济个体   kR'!;}s  
  C (121)cheque 支票   ZL-@2ZU{1  
  C (122)cheque register 支票登记薄   =:#$_qR  
  C (123)coin analysis 零钱分类   o6svSS  
  C (124)classification 分类   cDLS)  
  C (125)clock card 工时卡   {U&Mo97rzX  
  C (126)code 代码   h NP|  
  C (127)commitment accounting 承诺确认会计   siOeR@> X  
  C (128)common cost 共同成本   c?[A  
  C (129)company limited byguarantee 有限担保责任公司   bu\,2t}B  
C (130)company limited shares 股份有限公司   cT."  
  C (131)competitive position 竞争能力状况    #p\sw  
  C (132)concept 概念   B<_T"n'#b  
  C (133)conglomerate 跨行业企业   b$VdTpz  
  C (134)consistency concept 一致性概念   }!B<MGBd  
  C (135)consolidated accounts 合并报表   4(o0I~hpB?  
  C (136)consolidation accounting 合并会计   yzXwxi1#  
  C (137)consortium 财团   .-nA#/2-  
  C (138)contingency plan 应急计划   =#uXO<   
  C (139)contingent liabilities 或有负债   !dmI}<@&k  
  C (140)continuous operation 连续生产   RU#Q<QI(  
  C (141)contra 抵消   |QXW$  
  C (142)contract cost 合同成本   nfl6`)oW  
  C (143)contract costing 合同成本计算   377$c;4 F  
  C (144)contribution 贡献毛益   I:='LH,  
  C (145)contribution centre 贡献中心   G!%1<SLi.  
  C (146)contribution chart 贡献图   T|oz_c\e  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   TN` pai0  
  C (148)contribution to salesration 贡献毛益对销售比率   pNE!waR>  
  C (149)control 控制    c~dX8+  
  C (150)control account 控制帐户   oXfLNe6>L  
  C (151)control limits 控制限度   v%B^\S3)  
  C (152)controllability concept 可控制概念   =@B9I<GKf  
  C (153)controllable cost 可控制成本   u},< On  
  C (154)conversion cost 加工成本   Z\TH=UA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |9 }G  
  C (156)corporate appraisal 公司评估   %!x\|@C  
  C (157)corporate planning 公司计划   TB1 1crE  
  C (158)corporate social reporting 公司社会报告   Z+Z`J; ,  
  C (159)corporation 股份公司   ,7tN&R_  
  C (160)cost 成本   6f frV  
  C (161)cost account 成本帐户   S1zV.]  
  C (162)cost accounting 成本会计   `N2zeFG  
  C (163)cost accounting manual 成本手册   .rax`@\8  
  C (164)cost accounts calendar 成本报表的日历时间   ^D/*Hp _  
  C (165)cost adjustment 成本调整   o DA1#-  
  C (166)cost allocation 成本分配   4l[f}Z  
  C (167)cost apportionment 成本分摊   0Ac]&N d`  
  C (168)cost attribution 成本归属   ~pwp B2c  
  C (169)cost audit 成本审计   jG8 ihi  
  C (170)cost behaviour 成本性态   nqy\xK#.^  
  C (171)cost benefit analysis 成本效益分析   dht1I`i"B  
  C (172)cost center 成本中心   BQt!L1))  
  C (173)cost driver 成本动因
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