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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 9=~jKl%\vJ  
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  1.audit   审计  })w5`?Y  
  2.attestation   鉴证 Ix5yQgnB}j  
  3.credibility   可信赖程度 ?Z7C0u#wd  
  4.audit of financial statements 财务报表审计 BQ&h&57K  
  5.agreed-upon procedures 执行商定程序 d{GXFT;0  
  6.high levels of assurance 高水平保证 g(;ejKSR  
  7.compilation 编制 4';['  
  8.reliability 可靠性 ae1fCw3k  
  9.relevance 相关性 3vs2}IV'  
  10.professional skepticism 职业谨慎 Z#W`0G>'  
  11.objectivity 客观性 IWpUbD|kC  
  12. professional competence 专业胜任能力 )'< zC  
  13.Senior/CPA-in-charge 项目经理 n#]G!7  
  14.audit engagement letter 业务约定书 pK1(AV'L  
  15.recurring audit 连续审计 j({L6</x  
  16.the client 委托人 ]g+(#x_.?  
  17.change CPA 更换注册会计 pV-.r-P  
  18.the existing CPA 现任注册会计师 +l3 vIN  
  19.the successor CPA 后任注册会计师 IX3U\_I#  
  20.the preceding CPA前任注册会计师 wy&*6>.  
  21.issue the audit report 出具审计报告 ;[ zx'e?!  
  22.expert 专家 B'0Il"g'  
  23.the board of directors 董事会 4Y/!V[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 nocH~bAf2  
  25.assess material misstatement risks评估重大错报风险 FRF}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 rC*nZ*  
  27.a general knowledge of —— 初步了解―――的情况 :3Jh f$  
  28.a more knowledge of—— 进一步了解的情况 yq,5M1vR  
  29.the prior year‘s working papers 以前年度工作底稿 >) :d38M  
  30.minutes of meeting 会议纪要 g%[Ruugu  
  31.business risks 经营风险 ]ogy`O>  
  32.appropriateness 适当性 HTG;'$H^  
  33.accounting estimate 会计估计 M@3H]t?  
  34.management representations 管理层声明 *$1)&2i  
  35.going concern assumption 持续经营假设 I|:j~EY  
  36.audit plan 审计计划 Lsz`nD5  
  37.significant audit areas 重点审计领域 Xz@>sY>Jc  
  38.error 错误 P;/T`R=Vr"  
  39.fraud舞弊 #]'xUgcE9  
  40.modified or additional procedures 修改或追加审计程序 ublY!Af  
  41.misappropriation of assets 侵占资产 {%Y7]*D  
  42.transactions without substance 虚假交易 $} Myj'`r  
  43.unusual pressures 异常压力 ^s*} 0  
  44.the suspected noncompliance 涉嫌存在违法行为 |"< I\Vs:  
  45.materialiy 重要性 S 7vE[VF5  
  46.exceed the materiality level 超过重要性水平 Y4O L 82Y  
  47.approach the materiality level 接近重要性水平 AQ5v`xE4  
  48.an acceptably low level 可接受水平 >vU Hf`4T  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 (r4\dp&  
  50.misstatements or omissions 错报或漏报 *GhR U5  
  51.aggregate 总计 2v C=.1k  
  52.subsequent events 期后事项 ^q` *!B 9@  
  53.adjust the financial statements 调整财务报表 P.:T zk6  
  54.perform additional audit procedures 实施追加的审计程序 `vSsgG  
  55.audit risk 审计风险 '3Ie0QO]"%  
  56.detection risk 检查风险 u/f&Wq/  
  57.inappropriate audit opinion 不适当的审计意见 C(t/:?(y  
  58.material misstatement 重大的错报 I'C ,'  
  59.tolerable misstatement 可容忍错报 v2'J L(=  
  60.the acceptable level of detection risk 可接受的检查风险 I .ty-X]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 / ["T#`  
  62.simall business 小规模企业 \YS?}! 0  
  63.accounting system 会计系统 hz%I xI9  
  64.test of control 控制测试 l?o- p  
  65.walk-through test 穿行测试 p rgjU  
  66.communication 沟通 %-Z~f~<?  
  67.flow chart 流程图 \t@ `]QzG:  
  68.reperformance of internal control 重新执行 M\f0 =`g  
  69.audit evidence 审计证据  Biwdb  
  70.substantive procedures 实质性程序 Kc0OLcu^d  
  71.assertions 认定 )QD}R36Ic  
  72.esistence 存在 ]Yex#K   
  73.occurrence 发生 @\?f77O f6  
  74.completeness 完整性 ,GIqRT4K  
  75.rights and obligations 权利和义务 )|x5#b-lz  
  76.valuation and allocation 计价和分摊 v"+E Bfx  
  77.cutoff 截止 "_j7kYAl  
  78.accuracy 准确性 YC<I|&"  
  79.classification 分类 l0{DnQA>I  
  80.inspection 检查 F948%?a  
  81.supervision of counting 监盘 =jt_1L4  
  82.observation 观察 }o- P   
  83.confirmation 函证 Pa +BE[z  
  84.computation 计算 Rjl__90  
  85.analytical procedures 分析程序 s_!Z+D$K  
  86.vouch 核对 }HorR2(`N  
  87.trace 追查 ;g jp&g9Q  
  88.audit sampling 审计抽样 Fr3t [:D  
  89.error 误差 [!mjUsut*  
  90.expected error 预期误差 59J9V3na  
  91.population 总体 m=B0!Z1xx  
  92.sampling risk 抽样风险 Y +54z/{  
  93.non- sampling risk 非抽样风险 RzQS@^u*F0  
  94.sampling unit 抽样单位 ASw |sw  
  95.statistical sampling 统计抽样 |$2N$6\SP  
  96.tolerable error 可容忍误差 iGLYM-  
  97.the risk of under reliance 信赖不足风险 qhtAtP>i"  
  98.the risk of over reliance 信赖过度风险 I>Q,]S1h  
  99.the risk of incorrect rejection 误拒风险 h+D=/:B  
  100. the risk of incorrect acceptance 误受风险 6~W E#z_  
  101.working trial balance 试算平衡表 GTl(i*  
  102.index and cross-referencing 索引和交叉索引 ZiYzsn  
  103.cash receipt 现金收入 C/Bx_j((  
  104.cash disbursement 现金支出 (t$/G3E  
  105.bank statement 银行对账单 yW?%c#9D  
  106.bank reconciliation 银行存款余额调节表 e622{dfVS  
  107.balance sheet date 资产负债表日 r$Y!Y#hwQ  
  108.net realizable value 可变现净值 3G|fo4g  
  109.storeroom 仓库 m?$G(E5  
  110.sale invoice 销售发票 [_b='/8  
  111.price list 价目表 z,YUguc|  
  112.positive confirmation request 积极式询证函 F5P{+z7  
  113.negative confirmation request 消极式询证函 $ n[7  
  114.purchase requisition 请购单 *%'7~58ObS  
  115.receiving report 验收报告 g8A{aHb1}  
  116.gross margin 毛利 y/hv H"f  
  117.manufacturing overhead 制造费用 a' o8n6i  
  118.material requisition 领料单 >0#q! H,X  
  119.inventory-taking 存货盘点 Q$/FgS  
  120.bond certificate 债券 $ywh%OEH  
  121.stock certificate 股票 VQMd[/  
  122.audit report 审计报告 .BDRD~kB  
  123.entity 被审计单位 Ia:puks=  
  124.addressee of the audit report 审计报告的收件人 [Vp2!"  
  125.unqualified opinion 无保留意见 bI6wE'h  
  126.qualified opinion 保留意见 U] -@yx  
  127.disclaimer of opinion 无法表示意见 M;V#G m  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1";e'? ^x  
  A (2)absorbed overhead 已吸收制造费用 l!V| T?  
  A (3)absorption costing 吸收成本计算 E/$@ud|l"  
  A (4)account 账户,报表   PFgjWp"Y  
  A (5)accounting postulate 会计假设   '4lT*KN7\  
  A (6)accounting series release 会计公告文件   K |} ]<  
  A (7)accounting valuation 会计计价   Z)T@`B6  
  A (8)account sale 承销清单 8;f<qu|w  
  A (9)accountability concept 经营责任概念   IYg3ve`x  
  A (10)accountancy 会计职业   A<X :K nl  
  A (11)accountant 会计师   dQ`ZrWd_U  
  A (12)accounting 会计   ^1yTL5#:Vw  
  A (13)agency cost 代理成本   4m[C-NB!g  
  A (14)accounting bases 会计基础   | 4oM+n ;Y  
  A (15)accounting manual 会计手册   p2DNbY\]  
  A (16)accounting period 会计期间   \ +-hn  
  A (17)accounting policies 会计方针   XA xI?y[c  
  A (18)accounting rate of return 会计报酬率   bW.zxQ :  
  A (19)accounting reference date 会计参照日   ^npS==Y]!.  
  A (20)accounting reference period 会计参照期间   Iki+5  
  A (21)accrual concept 应计概念   vJAAAS  
  A (22)accrual expenses 应计费用   gXLZ)>+A+  
  A (23)acid test ration 速动比率(酸性测试比率)   $F`<&o  
  A (24)acquisition 购置   ~7 L )n  
  A (25)acquisition accounting 收购会计   dzE Q$u/I  
  A (26)activity based accounting 作业基础成本计算   cc(r,ij~4  
  A (27)adjusting events 调整事项   1L=Qg4 H  
  A (28)administrative expenses 行政管理费   = *;Xc-_  
  A (29)advice note 发货通知   2{]S_. zV  
  A (30)amortization 摊销   .Jat^iFj0  
  A (31)analytical review 分析性检查   hB$Y4~T%  
  A (32)annual equivalent cost 年度等量成本法   ~muIi#4  
  A (33)annual report and accounts 年度报告和报表   Nk7eiQ  
  A (34)appraisal cost 检验成本   o- QG& ]  
  A (35)appropriation account 盈余分配账户   kPX2e h  
  A (36)articles of association 公司章程细则   NRuG?^/}d  
  A (37)assets 资产   uyRA`<&w  
  A (38)assets cover 资产保障   E<#4G9O<  
  A (39)asset value per share 每股资产价值   dMs39j  
  A (40)associated company 联营公司   E,D:D3O  
  A (41)attainable standard 可达标准   nL(%&z \4  
:UDn^ (#  
 A (42)attributable profit 可归属利润   &;h~J S=  
  A (43)audit 审计   BXK::M+  
  A (44)audit report 审计报告   azDC'.3{p  
  A (45)auditing standards 审计准则   *v nxP9<  
  A (46)authorized share capital 额定股本   @FdCbPl$  
  A (47)available hours 可用小时   q>|[JJ*6_N  
  A (48)avoidable costs 可避免成本 + 65~,e  
  B (49)back-to-back loan 易币贷款   c<h!QnJ  
  B (50)backflush accounting 倒退成本计算   3  +8"  
  B (51)bad debts 坏帐   Y:"v=EhB  
  B (52)bad debts ratio 坏帐比率   l@Eq|y,  
  B (53)bank charges 银行手续费   M$]O=2h+2  
  B (54)bank overdraft 银行透支   _]D#)-uv}C  
  B (55)bank reconciliation 银行存款调节表   A?;8%00  
  B (56)bank statement 银行对账单   '=K of1  
  B (57)bankruptcy 破产   Il^ \3T+  
  B (58)basis of apportionment 分摊基础   d7_g u  
  B (59)batch 批量   w^due P7J  
  B (60)batch costing 分批成本计算   @ Zgl>  
  B (61)beta factor B(市场)风险因素   R<lNk<  
  B (62)bill 账单   Y7:Y{7E7  
  B (63)bill of exchange 汇票   +{C9uY)$vf  
  B (64)bill of landing 提单   }@:QYTBi }  
  B (65)bill of materials 用料预计单   lA.;ZD!  
  B (66)bill payable 应付票据   V^`?8P8d  
  B (67)bill receivable 应收票据   io9xI3{  
  B (68)bin card 存货记录卡   d(DX(xg  
  B (69)bonus 红利   Oa}V>a  
  B (70)book-keeping 薄记   >Z2,^5P{  
  B (71)Boston classification 波士顿分类   yK&* ,J |  
  B (72)breakeven chart 保本图   r}y[r}vk  
  B (73)breakeven point 保本点   L'\/)!cEd  
  B (74)breaking-down time 复位时间   ra9cD"/J &  
  B (75)budget 预算   sR>`QIi(a  
  B (76)budget center 预算中心   RhV:Z3f`6  
  B (77)budget cost allowance 预算成本折让   $p0 /6c  
  B (78)budget manual 预算手册   r{q}f)  
  B (79)budget period 预算期间   ;X$q#qzN#  
  B (80)budgetary control 预算控制   }dd k}wga  
  B (81)budgeted capacity 预算生产能力   %CxEZPe$  
  B (82)burden 制造费用   5U)ab3 :  
  B (83)business center 经营中心   !O F?xW  
  B (84)business entity 营业个体   U50s!Z t45  
  B (85)business unit 经营单位   CCW%G,$U9  
 B (86)buy-out management 管理性购买产权   0j{F^rph  
  B (87)by-product 副产品 SvX=isu!.  
  C (88)called-up share capital 催缴股本   oTF^<I-C  
  C (89)capacity 生产能力   EREolCASb  
  C (90)capacity ratios 生产能力比率   y NrinYw  
  C (91)capital 资本   Vedyy\TU  
  C (92)capital assets pricing model资本资产计价模式   dq YDz  
  C (93)capital commitment 承诺资本   Z@uTkqG)  
  C (94)capital employed 已运用的资本   BLL]^qN;Y  
  C (95)capital expenditure 资本支出   j!lAxlOX  
  C (96)capital expenditureauthorization 资本支出核准   2<[ eD`u  
  C (97)capital expenditure control 资本支出控制   d`9W  
  C (98)capital expenditure proposal资本支出申请   J7'f@X~nM  
  C (99)capital funding planning 资本基金筹集计划   Sg.+`xww3  
  C (100)capital gain 资本收益   d1~_?V'r]  
  C (101)capital investment appraisal资本投资评估   e~+(7_2  
  C (102)capital maintenance 资本保全   " K 8&{=  
  C (103)capital resource planning 资本资源计划   `%t$s,TiP  
  C (104)capital surplus 资本盈余   I #M%%5e  
  C (105)capital turnover 资本周转率   ? o~:'Z  
  C (106)card 记录卡   Ic[}V0dk  
  C (107)cash 现金   HDF!`  
  C (108)cash account 现金账户   i\=z'  
  C (109)cash book 现金账薄   SUH mBo"}  
  C (110)cash cow 金牛产品   OuOk=  
  C (111)cash flow 现金流量   N+CXOI=6x  
  C (112)cash discounted 现金贴现   W NwJM  
  C (113)cash flow budget 现金流量预算   ;dqk@@O"(  
  C (114)cash flow statement 现金流量表   5q|+p?C  
  C (115)cash ledger 现金分类账   c Ndw9?Z  
  C (116)cash limit 现金限额   XYqpI/s  
  C (117)CCA 现时成本会计   O!+nF]V4f  
  C (118)center 中心   .e`,{G(5q7  
  C (119)changeover time 变更时间   Y z&*PPx  
  C (120)chartered entity 特许经济个体   uQGz;F x  
  C (121)cheque 支票   Q'Jv} 'eK_  
  C (122)cheque register 支票登记薄   |Z`M*. d+  
  C (123)coin analysis 零钱分类   I?_E,.)[ I  
  C (124)classification 分类   a'@-"qk  
  C (125)clock card 工时卡   lpl8h4d  
  C (126)code 代码   .UM<a Ik  
  C (127)commitment accounting 承诺确认会计   8G0  
  C (128)common cost 共同成本   ?mH@`c,fM  
  C (129)company limited byguarantee 有限担保责任公司   T*h!d(  
C (130)company limited shares 股份有限公司   J0^{,eY<  
  C (131)competitive position 竞争能力状况   "| K f'/r  
  C (132)concept 概念   BRQ"A,  
  C (133)conglomerate 跨行业企业   33Ssylno  
  C (134)consistency concept 一致性概念   ![^EsgEB*  
  C (135)consolidated accounts 合并报表   <Ctyht0c.  
  C (136)consolidation accounting 合并会计   rkxW UDl   
  C (137)consortium 财团   6( >3P  
  C (138)contingency plan 应急计划   /Zo~1q  
  C (139)contingent liabilities 或有负债   +yzcx3<  
  C (140)continuous operation 连续生产   dCB&c ^  
  C (141)contra 抵消   ZlthYuJ  
  C (142)contract cost 合同成本   eY J{LPo  
  C (143)contract costing 合同成本计算   B|cA[  
  C (144)contribution 贡献毛益   : @'fpN  
  C (145)contribution centre 贡献中心   n!GWqle  
  C (146)contribution chart 贡献图   `.{U- U\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]EB6+x!G  
  C (148)contribution to salesration 贡献毛益对销售比率   {IJ-4>  
  C (149)control 控制   6fh{lx>  
  C (150)control account 控制帐户   /&CUspb  
  C (151)control limits 控制限度   mO#I nTO  
  C (152)controllability concept 可控制概念   N<9w{zIK(  
  C (153)controllable cost 可控制成本   Rr%tbt.sE  
  C (154)conversion cost 加工成本   "$GK.MP5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   r=h8oUNEJ*  
  C (156)corporate appraisal 公司评估   m"n.Dz/S  
  C (157)corporate planning 公司计划   zQ,f5x  
  C (158)corporate social reporting 公司社会报告   fD'/#sA#'  
  C (159)corporation 股份公司   H{ZLk,  
  C (160)cost 成本   #nKRTb+{  
  C (161)cost account 成本帐户   X]qCS0GD'  
  C (162)cost accounting 成本会计   {5>3;.  
  C (163)cost accounting manual 成本手册   d-~vR(tU  
  C (164)cost accounts calendar 成本报表的日历时间   vCj4;P g  
  C (165)cost adjustment 成本调整   7'Lp8  
  C (166)cost allocation 成本分配   l1&5uwu F  
  C (167)cost apportionment 成本分摊   DL,[k (  
  C (168)cost attribution 成本归属   cn$5:%IK  
  C (169)cost audit 成本审计   Zb]/nP1P  
  C (170)cost behaviour 成本性态   b ZiyapM  
  C (171)cost benefit analysis 成本效益分析   PC|'yAN:  
  C (172)cost center 成本中心   XM$GQn]B  
  C (173)cost driver 成本动因
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