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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 |,YyuCQcL[  
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  1.audit   审计 } @r|o:I  
  2.attestation   鉴证 J)R2O{z  
  3.credibility   可信赖程度 LPuc&8lGWf  
  4.audit of financial statements 财务报表审计 w3,DsEXu  
  5.agreed-upon procedures 执行商定程序 (!'=?B "  
  6.high levels of assurance 高水平保证 >~%!#,C(|U  
  7.compilation 编制 ~>2DA$Ec  
  8.reliability 可靠性 [[vu#'bc  
  9.relevance 相关性 0 0JH*I  
  10.professional skepticism 职业谨慎 _6U=7<f  
  11.objectivity 客观性 :Q\Es:y  
  12. professional competence 专业胜任能力 :A2{  
  13.Senior/CPA-in-charge 项目经理 Oe#*-  
  14.audit engagement letter 业务约定书 D1xIRyc/  
  15.recurring audit 连续审计 :vsBobiJ  
  16.the client 委托人 ,[gu7z^|  
  17.change CPA 更换注册会计 }uZtAH|  
  18.the existing CPA 现任注册会计师 ;Gf,I1d}{  
  19.the successor CPA 后任注册会计师 ^)i5.o\  
  20.the preceding CPA前任注册会计师 K!AW8FnHkZ  
  21.issue the audit report 出具审计报告 %P3|#0yg0  
  22.expert 专家 4k$i:st;  
  23.the board of directors 董事会 ?WVp,vP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 JXT%@w>I  
  25.assess material misstatement risks评估重大错报风险 RC[mpR ;2  
  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 :A,g:B  
  27.a general knowledge of —— 初步了解―――的情况 oc|%|pmRd<  
  28.a more knowledge of—— 进一步了解的情况 Kivr)cIG  
  29.the prior year‘s working papers 以前年度工作底稿 dWR-}>  
  30.minutes of meeting 会议纪要 R=7,F6.  
  31.business risks 经营风险 30BFwNE  
  32.appropriateness 适当性 GbFtX\s+5j  
  33.accounting estimate 会计估计 6 b/UFO  
  34.management representations 管理层声明 /5**2Kgv1  
  35.going concern assumption 持续经营假设 a9f!f %9  
  36.audit plan 审计计划 !sTOo  
  37.significant audit areas 重点审计领域 vk:k~   
  38.error 错误 jH5VrN*Q  
  39.fraud舞弊 1\t#*N  
  40.modified or additional procedures 修改或追加审计程序 Y5dt/8Jo  
  41.misappropriation of assets 侵占资产 ~8oti4  
  42.transactions without substance 虚假交易 s%cfJe_k  
  43.unusual pressures 异常压力 (u_?#Pj X  
  44.the suspected noncompliance 涉嫌存在违法行为 E%.w6-  
  45.materialiy 重要性 Z 91{*?  
  46.exceed the materiality level 超过重要性水平 MbT;]Bo  
  47.approach the materiality level 接近重要性水平 _VjfjA<c8  
  48.an acceptably low level 可接受水平 T"bH{|:%*=  
  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 uGoySt&;(  
  50.misstatements or omissions 错报或漏报 v47S9Vm+  
  51.aggregate 总计 SlaHhq3  
  52.subsequent events 期后事项 ~10>mg  
  53.adjust the financial statements 调整财务报表 Q  *]d[  
  54.perform additional audit procedures 实施追加的审计程序 `F(ghC  
  55.audit risk 审计风险 ^Rpy5/d  
  56.detection risk 检查风险 :cE6-Fv  
  57.inappropriate audit opinion 不适当的审计意见 <<SUIY@X  
  58.material misstatement 重大的错报 $~;h}I  
  59.tolerable misstatement 可容忍错报 `)aIFAW  
  60.the acceptable level of detection risk 可接受的检查风险 On`T pz/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .="/n8B  
  62.simall business 小规模企业 Hxr)` i46  
  63.accounting system 会计系统 )%zOq:{\5  
  64.test of control 控制测试 HxAN&g *:  
  65.walk-through test 穿行测试  %"jp':  
  66.communication 沟通 gs:V4$(p4  
  67.flow chart 流程图 IG(1h+5 R(  
  68.reperformance of internal control 重新执行 }Sx+:N*  
  69.audit evidence 审计证据 /0_^Z2  
  70.substantive procedures 实质性程序 .%"s| D  
  71.assertions 认定 zbL8 pp  
  72.esistence 存在  Lw1aG;5  
  73.occurrence 发生 m~f J_  
  74.completeness 完整性 <E&8g[x6  
  75.rights and obligations 权利和义务 f(*ygI  
  76.valuation and allocation 计价和分摊 a5dc#f Kf  
  77.cutoff 截止 ^o8o  
  78.accuracy 准确性 0XzrzT"&  
  79.classification 分类 ~u.( (GM  
  80.inspection 检查 svWQk9d  
  81.supervision of counting 监盘 Chs#}=gzi  
  82.observation 观察 \i.Yhl:O  
  83.confirmation 函证 ?= R C?K  
  84.computation 计算 'V`Hp$r  
  85.analytical procedures 分析程序 RG8Ek"D@  
  86.vouch 核对 FhFP M)[  
  87.trace 追查 s[n*fV']A  
  88.audit sampling 审计抽样 #*tWhXU  
  89.error 误差 n7p,{KSQ  
  90.expected error 预期误差 8q/3}AnI  
  91.population 总体 \:5M0  
  92.sampling risk 抽样风险 v?L`aj1ox  
  93.non- sampling risk 非抽样风险 (Do](C  
  94.sampling unit 抽样单位 ls,;ozU  
  95.statistical sampling 统计抽样 .kqH}{hf  
  96.tolerable error 可容忍误差 .QLjaEja  
  97.the risk of under reliance 信赖不足风险 t,IQ|B&0  
  98.the risk of over reliance 信赖过度风险 3$n O@rOS  
  99.the risk of incorrect rejection 误拒风险 6V&HlJH  
  100. the risk of incorrect acceptance 误受风险 EG#mNpxE  
  101.working trial balance 试算平衡表 "/g\?Nce  
  102.index and cross-referencing 索引和交叉索引 _qp^+  
  103.cash receipt 现金收入 B.Y8O^rx  
  104.cash disbursement 现金支出 .Gcs/PN   
  105.bank statement 银行对账单 9NEL[J|  
  106.bank reconciliation 银行存款余额调节表 8r\;8all  
  107.balance sheet date 资产负债表日 A>B_~=  
  108.net realizable value 可变现净值 9k*1_  
  109.storeroom 仓库 2S@aG%-)  
  110.sale invoice 销售发票 -oMp@2\e  
  111.price list 价目表 >0AVs6&;v  
  112.positive confirmation request 积极式询证函 Z[%vO?,  
  113.negative confirmation request 消极式询证函 pRc<U^Z.h  
  114.purchase requisition 请购单 zy\R>4i'#Q  
  115.receiving report 验收报告 D=_FrEM_IA  
  116.gross margin 毛利 7\<}378/^  
  117.manufacturing overhead 制造费用 @#1T-*  
  118.material requisition 领料单 egn9O  
  119.inventory-taking 存货盘点 @E !`:/k  
  120.bond certificate 债券 aTi,gJ;*  
  121.stock certificate 股票 /s[D[:P_  
  122.audit report 审计报告 f2,\B6+  
  123.entity 被审计单位 (!:+q$#BK  
  124.addressee of the audit report 审计报告的收件人 aQ#6PO7.Z  
  125.unqualified opinion 无保留意见 =g^k$ Rc  
  126.qualified opinion 保留意见 .[:2M9Rx  
  127.disclaimer of opinion 无法表示意见 <c_'(   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +<$b6^>!$  
  A (2)absorbed overhead 已吸收制造费用 Scz/2v Ni`  
  A (3)absorption costing 吸收成本计算 ?Vo/mtbY5X  
  A (4)account 账户,报表   b75en{aDi*  
  A (5)accounting postulate 会计假设   }WM!e"  
  A (6)accounting series release 会计公告文件   K0-AP $  
  A (7)accounting valuation 会计计价   w#w?Y!JXo  
  A (8)account sale 承销清单 " LkI'>3}  
  A (9)accountability concept 经营责任概念   ]MaD7q>+R  
  A (10)accountancy 会计职业   LG:Mksd8=4  
  A (11)accountant 会计师   MzpDvnI9  
  A (12)accounting 会计   QQW]j;'~  
  A (13)agency cost 代理成本   cIB[D.  
  A (14)accounting bases 会计基础   =2R0 g2n  
  A (15)accounting manual 会计手册   ~7O.}RP0  
  A (16)accounting period 会计期间   up )JU [  
  A (17)accounting policies 会计方针   +I[Hxf~  
  A (18)accounting rate of return 会计报酬率   cM;,nX%/  
  A (19)accounting reference date 会计参照日   V:>ZSW4,^  
  A (20)accounting reference period 会计参照期间   K;P<c,9X/  
  A (21)accrual concept 应计概念   k35E,?T  
  A (22)accrual expenses 应计费用   2/f!{lz](  
  A (23)acid test ration 速动比率(酸性测试比率)   Cw,;>>Y_b<  
  A (24)acquisition 购置   P{[@t_  
  A (25)acquisition accounting 收购会计   [l:}#5\]4  
  A (26)activity based accounting 作业基础成本计算   E0_S+` o2y  
  A (27)adjusting events 调整事项   yl UkVr   
  A (28)administrative expenses 行政管理费   &A)u!l Ue  
  A (29)advice note 发货通知   bTJ l  
  A (30)amortization 摊销   AB[#   
  A (31)analytical review 分析性检查   *sYvV,  
  A (32)annual equivalent cost 年度等量成本法   S0jYk (  
  A (33)annual report and accounts 年度报告和报表   V)#rP?Y  
  A (34)appraisal cost 检验成本   =P7!6V\f  
  A (35)appropriation account 盈余分配账户    K>S:Z  
  A (36)articles of association 公司章程细则   Qm5Sf=E7Q  
  A (37)assets 资产   L`n Ma   
  A (38)assets cover 资产保障   m={TBV,L  
  A (39)asset value per share 每股资产价值   uj^l&"  
  A (40)associated company 联营公司    ie4BE'  
  A (41)attainable standard 可达标准   Fz1K*xx'  
1# ;`1i  
 A (42)attributable profit 可归属利润   (\*+HZ`(Uu  
  A (43)audit 审计   ||o :A  
  A (44)audit report 审计报告   u~\l~v^mj  
  A (45)auditing standards 审计准则   "e@?^J)  
  A (46)authorized share capital 额定股本   +A%"_7L}  
  A (47)available hours 可用小时   M#o'hc  
  A (48)avoidable costs 可避免成本 R,f"2 k  
  B (49)back-to-back loan 易币贷款   dH_g:ocA  
  B (50)backflush accounting 倒退成本计算   kCvf-;b  
  B (51)bad debts 坏帐   ^J?y mo$>0  
  B (52)bad debts ratio 坏帐比率   ! w2BD^V-  
  B (53)bank charges 银行手续费   _}3NLAqg  
  B (54)bank overdraft 银行透支   `Yw:<w\4C  
  B (55)bank reconciliation 银行存款调节表   /^Ng7Mi!  
  B (56)bank statement 银行对账单   &N:`Rler  
  B (57)bankruptcy 破产   fYUbr"Oe  
  B (58)basis of apportionment 分摊基础   y_}jf,b4  
  B (59)batch 批量   PCZ%<>v  
  B (60)batch costing 分批成本计算   a1 .+L  
  B (61)beta factor B(市场)风险因素   94b* !Z  
  B (62)bill 账单   c!Wj^  
  B (63)bill of exchange 汇票   v/z~ j  
  B (64)bill of landing 提单   6:3F,!J!  
  B (65)bill of materials 用料预计单   =L9;8THY  
  B (66)bill payable 应付票据   o*Kl`3=]  
  B (67)bill receivable 应收票据   XO,gEn&6V  
  B (68)bin card 存货记录卡   }Sv \$h  
  B (69)bonus 红利   E-"b":@:  
  B (70)book-keeping 薄记   B~7]x;8h  
  B (71)Boston classification 波士顿分类   U8GvUysB!  
  B (72)breakeven chart 保本图    LAO2Py#  
  B (73)breakeven point 保本点   Q5>]f/LD  
  B (74)breaking-down time 复位时间   %IH ra6  
  B (75)budget 预算   m(p0)X),_i  
  B (76)budget center 预算中心   /\ u1q<  
  B (77)budget cost allowance 预算成本折让   ^;mnP=`l[  
  B (78)budget manual 预算手册   H&h"!+t(#  
  B (79)budget period 预算期间   +hUz/G+3  
  B (80)budgetary control 预算控制   YT\.${N  
  B (81)budgeted capacity 预算生产能力   R/@n+tb e  
  B (82)burden 制造费用   UMj8<Lq)j  
  B (83)business center 经营中心   DxJY{e9  
  B (84)business entity 营业个体   #1<Jwt+  
  B (85)business unit 经营单位   NK$BF(HBi  
 B (86)buy-out management 管理性购买产权   SeIL   
  B (87)by-product 副产品 A_}6J,*u  
  C (88)called-up share capital 催缴股本   t>%+[7?6  
  C (89)capacity 生产能力   TT3\c,cs  
  C (90)capacity ratios 生产能力比率   U2 kl-E:  
  C (91)capital 资本   $E h:m&hq  
  C (92)capital assets pricing model资本资产计价模式   7]lUPLsl  
  C (93)capital commitment 承诺资本   Tv /?-`Y  
  C (94)capital employed 已运用的资本   <) VNEy'  
  C (95)capital expenditure 资本支出   :<i<\TH'  
  C (96)capital expenditureauthorization 资本支出核准   "d c- !  
  C (97)capital expenditure control 资本支出控制   f/3rcYR;y  
  C (98)capital expenditure proposal资本支出申请   r l>e~i  
  C (99)capital funding planning 资本基金筹集计划   EJaGz\\  
  C (100)capital gain 资本收益   {RHa1wc  
  C (101)capital investment appraisal资本投资评估   }x(Ewr  
  C (102)capital maintenance 资本保全   A? T25<}  
  C (103)capital resource planning 资本资源计划   [[' (,,r  
  C (104)capital surplus 资本盈余   9 gWqs'  
  C (105)capital turnover 资本周转率   0W!S.]^1  
  C (106)card 记录卡   erdA ?  
  C (107)cash 现金   hL}AgY@  
  C (108)cash account 现金账户   #kRt\Fzq  
  C (109)cash book 现金账薄   4 'GosQ85  
  C (110)cash cow 金牛产品   v#b( 0G  
  C (111)cash flow 现金流量   H rI(uZ]  
  C (112)cash discounted 现金贴现   lOu&4Kq{g  
  C (113)cash flow budget 现金流量预算   + 3c (CTz  
  C (114)cash flow statement 现金流量表   yLEA bd%+  
  C (115)cash ledger 现金分类账   !]2`dp\!  
  C (116)cash limit 现金限额   `*w!S8}m;  
  C (117)CCA 现时成本会计   _l{_n2D-  
  C (118)center 中心   %%qg<iO_  
  C (119)changeover time 变更时间   3eR c>^wh  
  C (120)chartered entity 特许经济个体   ]Ia}H+&  
  C (121)cheque 支票   Z@6xu;O  
  C (122)cheque register 支票登记薄   `=19iAp.  
  C (123)coin analysis 零钱分类   /f]'_t0\.  
  C (124)classification 分类   BT* {&'\/  
  C (125)clock card 工时卡   m)e~HP7M  
  C (126)code 代码   uQO\vRh0  
  C (127)commitment accounting 承诺确认会计   CC|=$(PgT  
  C (128)common cost 共同成本   8&c:73=?X  
  C (129)company limited byguarantee 有限担保责任公司   $n_ax\15  
C (130)company limited shares 股份有限公司   Uj twOv|pF  
  C (131)competitive position 竞争能力状况   ]oizBa@?G  
  C (132)concept 概念   ]!v\whZ>  
  C (133)conglomerate 跨行业企业   dlCmSCp%  
  C (134)consistency concept 一致性概念   L)9uBdF  
  C (135)consolidated accounts 合并报表   -$ha@ bCWO  
  C (136)consolidation accounting 合并会计   DQ hstXX  
  C (137)consortium 财团   W #V`|JA  
  C (138)contingency plan 应急计划   aqKrf(R v  
  C (139)contingent liabilities 或有负债   OTD<3Q q  
  C (140)continuous operation 连续生产   SshjUNx  
  C (141)contra 抵消   ~ As_O6JI  
  C (142)contract cost 合同成本   uy8mhB+]  
  C (143)contract costing 合同成本计算   `P?!2\/  
  C (144)contribution 贡献毛益    2c%b  
  C (145)contribution centre 贡献中心   V~]&1  
  C (146)contribution chart 贡献图   e7M6|6nb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   }E#1Z\)  
  C (148)contribution to salesration 贡献毛益对销售比率   $\q}A:  
  C (149)control 控制   |C}=  1  
  C (150)control account 控制帐户   _l=X?/  
  C (151)control limits 控制限度   x/uC)xm  
  C (152)controllability concept 可控制概念   /kNSB;  
  C (153)controllable cost 可控制成本   `Tc"a_p9t  
  C (154)conversion cost 加工成本   MTAq} 8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]+d> ;$O  
  C (156)corporate appraisal 公司评估   BoP,MpF  
  C (157)corporate planning 公司计划   Oj#/R?%,X  
  C (158)corporate social reporting 公司社会报告   9@wmngvM*Y  
  C (159)corporation 股份公司   vBYk"a6SD  
  C (160)cost 成本   l\ HtP7]  
  C (161)cost account 成本帐户   H-t"Z}  
  C (162)cost accounting 成本会计   ,$bK)|pGV  
  C (163)cost accounting manual 成本手册   UAOH9*9*  
  C (164)cost accounts calendar 成本报表的日历时间   l^R1XBP  
  C (165)cost adjustment 成本调整    |F e*t  
  C (166)cost allocation 成本分配   Esdw^MGL2  
  C (167)cost apportionment 成本分摊   cS RmC  
  C (168)cost attribution 成本归属   Ah_0o_Di  
  C (169)cost audit 成本审计   o?S!o}  
  C (170)cost behaviour 成本性态   pReSvF}}C  
  C (171)cost benefit analysis 成本效益分析   jO}<W1qy  
  C (172)cost center 成本中心   1;JH0~403  
  C (173)cost driver 成本动因
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