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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 N0KRND  
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  1.audit   审计 ] Lft^,7  
  2.attestation   鉴证 ;x C~{O  
  3.credibility   可信赖程度 3T^dgWXEG  
  4.audit of financial statements 财务报表审计 >!.lr9(l  
  5.agreed-upon procedures 执行商定程序 !x / Z"  
  6.high levels of assurance 高水平保证 @MH]s [{o\  
  7.compilation 编制 `fh_8%m]*  
  8.reliability 可靠性 EF{'J8AQ  
  9.relevance 相关性 1ORi ]`  
  10.professional skepticism 职业谨慎 *G"#.YvE  
  11.objectivity 客观性 X(q=,^Mp  
  12. professional competence 专业胜任能力 q CT\rZU  
  13.Senior/CPA-in-charge 项目经理 ^u&Khc~ y  
  14.audit engagement letter 业务约定书 mK/P4]9g  
  15.recurring audit 连续审计 mK&9p{4#U  
  16.the client 委托人 jJ C( (1|  
  17.change CPA 更换注册会计 xJ5!` #=  
  18.the existing CPA 现任注册会计师 j@\/]oL^We  
  19.the successor CPA 后任注册会计师 RLX^'g+P  
  20.the preceding CPA前任注册会计师 9 9BK/>R  
  21.issue the audit report 出具审计报告 N>\?Aeh  
  22.expert 专家 >x0lSL0y  
  23.the board of directors 董事会 |W];v@b\y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,B>b9,~3a  
  25.assess material misstatement risks评估重大错报风险 4?uG> ;V  
  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 1caod0gor  
  27.a general knowledge of —— 初步了解―――的情况 o fv 1G=P  
  28.a more knowledge of—— 进一步了解的情况 dR{ V,H7N  
  29.the prior year‘s working papers 以前年度工作底稿 .[ s82c]]6  
  30.minutes of meeting 会议纪要 Oj\mkg  
  31.business risks 经营风险 I "?&X4%e  
  32.appropriateness 适当性 V2skr_1  
  33.accounting estimate 会计估计 X}^gmu<Vla  
  34.management representations 管理层声明 ="E V@H?U  
  35.going concern assumption 持续经营假设 YIqfGXu8  
  36.audit plan 审计计划 ?saVk7Z[|5  
  37.significant audit areas 重点审计领域 k= 1+mG  
  38.error 错误 6V E5C g  
  39.fraud舞弊 f_Bf}2Eedj  
  40.modified or additional procedures 修改或追加审计程序 JPKZU<:+V  
  41.misappropriation of assets 侵占资产 'mR+W{r  
  42.transactions without substance 虚假交易 a}hM}U!  
  43.unusual pressures 异常压力 >:|q J$J.  
  44.the suspected noncompliance 涉嫌存在违法行为 be@uHikp;v  
  45.materialiy 重要性 >ON.ftZ i  
  46.exceed the materiality level 超过重要性水平 5aQg^f%\  
  47.approach the materiality level 接近重要性水平 ( "z;Q?(  
  48.an acceptably low level 可接受水平 z*1K<w8  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 S`.-D+.68  
  50.misstatements or omissions 错报或漏报 LRs; >O  
  51.aggregate 总计 ?!-im*~w  
  52.subsequent events 期后事项 W<l(C!{  
  53.adjust the financial statements 调整财务报表 {m GWMv  
  54.perform additional audit procedures 实施追加的审计程序 l]&)an  
  55.audit risk 审计风险 4+bsG6i  
  56.detection risk 检查风险 P ://Zi6>  
  57.inappropriate audit opinion 不适当的审计意见 _gh7_P^H=d  
  58.material misstatement 重大的错报 yK3z3"1M?  
  59.tolerable misstatement 可容忍错报 lNAHn<ht  
  60.the acceptable level of detection risk 可接受的检查风险 Wno5B/V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?yK\L-ad  
  62.simall business 小规模企业 OSk9Eb4ld  
  63.accounting system 会计系统 H:6$) #  
  64.test of control 控制测试 [N)M]u  
  65.walk-through test 穿行测试 d5hE!=  
  66.communication 沟通 KYN{iaj  
  67.flow chart 流程图 3 J<,2  
  68.reperformance of internal control 重新执行 h65j,v6B  
  69.audit evidence 审计证据 ~V) E:(  
  70.substantive procedures 实质性程序 P#PQ4uK \  
  71.assertions 认定 3}Qh`+Yj]  
  72.esistence 存在 X.<R['U&\  
  73.occurrence 发生 Y1IlH8+0  
  74.completeness 完整性 o5R40["  
  75.rights and obligations 权利和义务 w.H+$=aK  
  76.valuation and allocation 计价和分摊 ]+P &Y:   
  77.cutoff 截止 ls Ch K  
  78.accuracy 准确性 5;Xrf=  
  79.classification 分类 2oLa`33c1  
  80.inspection 检查 O6]~5&8U.  
  81.supervision of counting 监盘 (=9&"UH  
  82.observation 观察 B?Skw{&  
  83.confirmation 函证 7/L7L5h<  
  84.computation 计算 P+h&tXZn8  
  85.analytical procedures 分析程序 0 HmRl  
  86.vouch 核对 _!zY(9%  
  87.trace 追查 v'tk: Hm1  
  88.audit sampling 审计抽样 I "4B1g  
  89.error 误差 !4:,,!T  
  90.expected error 预期误差 y rk#)@/m  
  91.population 总体 +&@0;zSga  
  92.sampling risk 抽样风险 ej+!|97M  
  93.non- sampling risk 非抽样风险 u7d]%<~'$F  
  94.sampling unit 抽样单位 )VC) }  
  95.statistical sampling 统计抽样 h;->i]  
  96.tolerable error 可容忍误差 8n?.w:Y/  
  97.the risk of under reliance 信赖不足风险  \Z':hw  
  98.the risk of over reliance 信赖过度风险 jLSZ#H  
  99.the risk of incorrect rejection 误拒风险 R8l9i2  
  100. the risk of incorrect acceptance 误受风险 3 6 ;hg #  
  101.working trial balance 试算平衡表 >Fz$DKr[  
  102.index and cross-referencing 索引和交叉索引 #Z A YP  
  103.cash receipt 现金收入 tUQ)q  
  104.cash disbursement 现金支出 ZtVa*xl  
  105.bank statement 银行对账单 yhaYlYv[_3  
  106.bank reconciliation 银行存款余额调节表 }^muAr  
  107.balance sheet date 资产负债表日 SCij5il%  
  108.net realizable value 可变现净值 >q`X%&l_  
  109.storeroom 仓库 $]FWpr%)  
  110.sale invoice 销售发票 tANG ]  
  111.price list 价目表 q@:&^CS  
  112.positive confirmation request 积极式询证函 Bh?;\D'YC  
  113.negative confirmation request 消极式询证函 /V&Y@j  
  114.purchase requisition 请购单 H;2pk  
  115.receiving report 验收报告 00i9yC8@6  
  116.gross margin 毛利 :z\STXq  
  117.manufacturing overhead 制造费用 PJ{.jWwD  
  118.material requisition 领料单 W= !f  
  119.inventory-taking 存货盘点 fvD wg  
  120.bond certificate 债券 FWg 7 e3  
  121.stock certificate 股票 C7#$s<>TO  
  122.audit report 审计报告 '&d4xc  
  123.entity 被审计单位 \"SI-`x  
  124.addressee of the audit report 审计报告的收件人 ]NCOi ?Odx  
  125.unqualified opinion 无保留意见 art{PV4-  
  126.qualified opinion 保留意见 `f'P  
  127.disclaimer of opinion 无法表示意见 v,;?+Ck  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Nu'rn*Y_  
  A (2)absorbed overhead 已吸收制造费用 )n.peZ  
  A (3)absorption costing 吸收成本计算 o0 Ae*Y0  
  A (4)account 账户,报表   k{~5pxd-t  
  A (5)accounting postulate 会计假设   V;"'!dVX  
  A (6)accounting series release 会计公告文件   ^|Y!NHYH$Z  
  A (7)accounting valuation 会计计价   !ZRV\31%  
  A (8)account sale 承销清单 {-xnBx  
  A (9)accountability concept 经营责任概念   G Ot@x9 %  
  A (10)accountancy 会计职业   {)mlXo(On  
  A (11)accountant 会计师   cQ`,:t#[  
  A (12)accounting 会计   AF @C9 s  
  A (13)agency cost 代理成本   )Ii=8etdv  
  A (14)accounting bases 会计基础   Z U`"^FQ3A  
  A (15)accounting manual 会计手册   ;bX{7j  
  A (16)accounting period 会计期间   4:.M *Dz  
  A (17)accounting policies 会计方针   <W pz\U  
  A (18)accounting rate of return 会计报酬率   {'1,JwSmb  
  A (19)accounting reference date 会计参照日   Nx99dr  
  A (20)accounting reference period 会计参照期间   (< h,R@:  
  A (21)accrual concept 应计概念   4Xz|HU?  
  A (22)accrual expenses 应计费用   Xy._&&pt  
  A (23)acid test ration 速动比率(酸性测试比率)   *$QUE0  
  A (24)acquisition 购置   0PN{ +<? .  
  A (25)acquisition accounting 收购会计   "k.<"pf  
  A (26)activity based accounting 作业基础成本计算   PF. HYtZqK  
  A (27)adjusting events 调整事项   +mJAIjH  
  A (28)administrative expenses 行政管理费   Fq8Z:;C8  
  A (29)advice note 发货通知   {?8rvAj Y  
  A (30)amortization 摊销   vQ;Z 0_  
  A (31)analytical review 分析性检查   M<SZ7^9<  
  A (32)annual equivalent cost 年度等量成本法   344- ~i*  
  A (33)annual report and accounts 年度报告和报表   m*1=-" P  
  A (34)appraisal cost 检验成本   VD4(  
  A (35)appropriation account 盈余分配账户   ]?^mb n  
  A (36)articles of association 公司章程细则   Q-\: u~  
  A (37)assets 资产   1peN@Yk2W  
  A (38)assets cover 资产保障   d$!ibL#o  
  A (39)asset value per share 每股资产价值   YJ6Xq||_  
  A (40)associated company 联营公司   ~%]+5^Ka]  
  A (41)attainable standard 可达标准   L(.5:&Y=`  
F J)la9  
 A (42)attributable profit 可归属利润   p|zW2L  
  A (43)audit 审计   Qi9SN00F.  
  A (44)audit report 审计报告   u!O)\m-  
  A (45)auditing standards 审计准则   WaYT\CG7y  
  A (46)authorized share capital 额定股本   }u :sh >2  
  A (47)available hours 可用小时   {J[0UZ6  
  A (48)avoidable costs 可避免成本 *p"%cas  
  B (49)back-to-back loan 易币贷款   37VSE@Z+  
  B (50)backflush accounting 倒退成本计算   j*GYYEY  
  B (51)bad debts 坏帐   S;Vj5  
  B (52)bad debts ratio 坏帐比率   gD-<^Q-  
  B (53)bank charges 银行手续费   dI`b AP;\  
  B (54)bank overdraft 银行透支   Hg]r5Fe/c  
  B (55)bank reconciliation 银行存款调节表   cG.4%Va@s_  
  B (56)bank statement 银行对账单   *cf#:5Nl  
  B (57)bankruptcy 破产   vV%w#ULxE~  
  B (58)basis of apportionment 分摊基础   [L:,A{rve  
  B (59)batch 批量   -{HA+YL H  
  B (60)batch costing 分批成本计算   I'JFt>]  
  B (61)beta factor B(市场)风险因素   4v;/"4)'  
  B (62)bill 账单   WHL@]^E@m  
  B (63)bill of exchange 汇票   JMXCyDy;  
  B (64)bill of landing 提单   2TdcZ<k}J  
  B (65)bill of materials 用料预计单   -{^Gzui  
  B (66)bill payable 应付票据   Au9Rr3n  
  B (67)bill receivable 应收票据   gF&1e5`i  
  B (68)bin card 存货记录卡   {<V{0 s%  
  B (69)bonus 红利   7"1M3P5*8  
  B (70)book-keeping 薄记   LqNsQu";  
  B (71)Boston classification 波士顿分类   uT_bA0jK  
  B (72)breakeven chart 保本图   &4LrV+`$V  
  B (73)breakeven point 保本点   KrB"2e+J  
  B (74)breaking-down time 复位时间   mk}8Cu4  
  B (75)budget 预算   d4~!d>{n|c  
  B (76)budget center 预算中心   "~XAD(T6  
  B (77)budget cost allowance 预算成本折让   Vf0m7BJc3  
  B (78)budget manual 预算手册   Dc U$sf*  
  B (79)budget period 预算期间   L^dF )y?  
  B (80)budgetary control 预算控制   QN":Qk(,q  
  B (81)budgeted capacity 预算生产能力   dW6sA65<Y  
  B (82)burden 制造费用    Hi#hf"V  
  B (83)business center 经营中心   dj 4:r!5_  
  B (84)business entity 营业个体   H>% K}Fh  
  B (85)business unit 经营单位   V!u W\i/  
 B (86)buy-out management 管理性购买产权   G@s rQum(  
  B (87)by-product 副产品 b:2# 3;)  
  C (88)called-up share capital 催缴股本   ) }(Po_  
  C (89)capacity 生产能力   /; w(1)B  
  C (90)capacity ratios 生产能力比率   c1Skt  
  C (91)capital 资本   5 y0 N }}  
  C (92)capital assets pricing model资本资产计价模式   RGsgT^  
  C (93)capital commitment 承诺资本   tw,uV)xm  
  C (94)capital employed 已运用的资本   zt6GJ z1q  
  C (95)capital expenditure 资本支出   qf;x~1efC4  
  C (96)capital expenditureauthorization 资本支出核准   *|Tx4Qt  
  C (97)capital expenditure control 资本支出控制   f["c,,[  
  C (98)capital expenditure proposal资本支出申请   <v%Q|r  
  C (99)capital funding planning 资本基金筹集计划   PKJw%.-  
  C (100)capital gain 资本收益   Cs))9'cD]  
  C (101)capital investment appraisal资本投资评估   UyENzK<%u  
  C (102)capital maintenance 资本保全   Zcjh  
  C (103)capital resource planning 资本资源计划   ,N93H3(  
  C (104)capital surplus 资本盈余   ;?4EVZ#o  
  C (105)capital turnover 资本周转率   "Doz~R\\  
  C (106)card 记录卡   7v't# =  
  C (107)cash 现金   {\hjKP  
  C (108)cash account 现金账户   h/k00hD60  
  C (109)cash book 现金账薄   T\q:  
  C (110)cash cow 金牛产品   S"H djEF7\  
  C (111)cash flow 现金流量   0~4Ww=#  
  C (112)cash discounted 现金贴现   ^,}1^?*  
  C (113)cash flow budget 现金流量预算   |h%=a8  
  C (114)cash flow statement 现金流量表   nvbzCtC  
  C (115)cash ledger 现金分类账   iSbPOC7  
  C (116)cash limit 现金限额   8 kvF~d ;  
  C (117)CCA 现时成本会计   42M_  %l_  
  C (118)center 中心   4( $p8J  
  C (119)changeover time 变更时间   2ci[L:U  
  C (120)chartered entity 特许经济个体   &n9&k Em  
  C (121)cheque 支票   ^p)#;$6b  
  C (122)cheque register 支票登记薄   HA$X g j  
  C (123)coin analysis 零钱分类   V/`vX;%  
  C (124)classification 分类   KT[ZOtu  
  C (125)clock card 工时卡   $7" Y/9Y  
  C (126)code 代码   /g$G G9  
  C (127)commitment accounting 承诺确认会计   zX lcu_rc  
  C (128)common cost 共同成本   !#d5hjoX  
  C (129)company limited byguarantee 有限担保责任公司   ;6:9EEd  
C (130)company limited shares 股份有限公司   0 30LT$&!  
  C (131)competitive position 竞争能力状况   u8.F_'`z  
  C (132)concept 概念   fqjBor}  
  C (133)conglomerate 跨行业企业   ;.'?(iEB  
  C (134)consistency concept 一致性概念   ZLP/&`>8  
  C (135)consolidated accounts 合并报表   oR7[[H.4  
  C (136)consolidation accounting 合并会计   F Y<Q|Ov  
  C (137)consortium 财团   $GP66Ev  
  C (138)contingency plan 应急计划   x$;RfK2&p  
  C (139)contingent liabilities 或有负债   <?s@-mpgN  
  C (140)continuous operation 连续生产   =^1jVaAL  
  C (141)contra 抵消   OClG dFJ|  
  C (142)contract cost 合同成本   :_}xN!9LA  
  C (143)contract costing 合同成本计算   _K}q%In  
  C (144)contribution 贡献毛益   _3(rwD  
  C (145)contribution centre 贡献中心   ;4l8Qg 7  
  C (146)contribution chart 贡献图   Idb*,l|<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   A'BqNsy  
  C (148)contribution to salesration 贡献毛益对销售比率   @^T~W^+  
  C (149)control 控制   w? >f:2(=[  
  C (150)control account 控制帐户   /poGhB 1k  
  C (151)control limits 控制限度   D&i\dgbK  
  C (152)controllability concept 可控制概念   A 0v=7 ]  
  C (153)controllable cost 可控制成本   ? a#Gn2  
  C (154)conversion cost 加工成本   qg{gCG  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   EB| iW2'  
  C (156)corporate appraisal 公司评估   r4pX4 7H  
  C (157)corporate planning 公司计划   ! ui   
  C (158)corporate social reporting 公司社会报告   9dq"x[  
  C (159)corporation 股份公司   eZEk$W%  
  C (160)cost 成本   ,A'| Z  
  C (161)cost account 成本帐户   e8rZP(g&g  
  C (162)cost accounting 成本会计   qCg<g  
  C (163)cost accounting manual 成本手册   -w*fS,O  
  C (164)cost accounts calendar 成本报表的日历时间   <3!Al,!ej@  
  C (165)cost adjustment 成本调整   fGb}V'x}r  
  C (166)cost allocation 成本分配   8T1zL.u>q  
  C (167)cost apportionment 成本分摊   s3eS` rK-  
  C (168)cost attribution 成本归属   4j~q,# $LW  
  C (169)cost audit 成本审计    4d\^  
  C (170)cost behaviour 成本性态   +q'\rpt  
  C (171)cost benefit analysis 成本效益分析   }/dk2!?ig  
  C (172)cost center 成本中心   }[Z'Sg]s  
  C (173)cost driver 成本动因
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