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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 `Ii>w b  
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  1.audit   审计 bUNp>H>L  
  2.attestation   鉴证 Pcc%VQN  
  3.credibility   可信赖程度 [nrP; _  
  4.audit of financial statements 财务报表审计 )d~Mag+  
  5.agreed-upon procedures 执行商定程序 ` {p5SYj  
  6.high levels of assurance 高水平保证 K^ lVng  
  7.compilation 编制 <Jx{Uv  
  8.reliability 可靠性 |j<'[gB\p  
  9.relevance 相关性 B$G8,3,:  
  10.professional skepticism 职业谨慎 U Lq%,ca  
  11.objectivity 客观性 "M tQj}  
  12. professional competence 专业胜任能力 s0u$DM2  
  13.Senior/CPA-in-charge 项目经理 NKRXY~zHh  
  14.audit engagement letter 业务约定书 FYJB.lAT  
  15.recurring audit 连续审计 ='FEC-f95  
  16.the client 委托人 6yU~^))bx  
  17.change CPA 更换注册会计 }|d:(*  
  18.the existing CPA 现任注册会计师 v3p..A~XZ.  
  19.the successor CPA 后任注册会计师 ntT| G0E  
  20.the preceding CPA前任注册会计师 g6farLBF  
  21.issue the audit report 出具审计报告 Smp+}-3O  
  22.expert 专家 c?d#Bj ?  
  23.the board of directors 董事会 `# V"@Go  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Am0$UeSZ  
  25.assess material misstatement risks评估重大错报风险 DCm;dh  
  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 W[jxfZD9v  
  27.a general knowledge of —— 初步了解―――的情况 _ :z~P<%s  
  28.a more knowledge of—— 进一步了解的情况 .&Z Vy{uP  
  29.the prior year‘s working papers 以前年度工作底稿 2a^(8A`7W  
  30.minutes of meeting 会议纪要 TsD >m  
  31.business risks 经营风险 1\2 m'o  
  32.appropriateness 适当性 K;95M^C\O*  
  33.accounting estimate 会计估计 ">o/\sXeH  
  34.management representations 管理层声明 $2.DZ  
  35.going concern assumption 持续经营假设 ?OSd8E+itM  
  36.audit plan 审计计划 M3''xrpC  
  37.significant audit areas 重点审计领域 u0,~pJvX  
  38.error 错误 C9z{8 ;  
  39.fraud舞弊 VYwaU^  
  40.modified or additional procedures 修改或追加审计程序 E*%{Nn  
  41.misappropriation of assets 侵占资产 /X?Nv^Hy  
  42.transactions without substance 虚假交易 8|l Yf%n>j  
  43.unusual pressures 异常压力 cE3c o(j  
  44.the suspected noncompliance 涉嫌存在违法行为 gR+Z"]  
  45.materialiy 重要性 kBT u M"  
  46.exceed the materiality level 超过重要性水平 TcC=_je460  
  47.approach the materiality level 接近重要性水平 zR4huo  
  48.an acceptably low level 可接受水平 U{x'@/Ld  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5*CwQJC<  
  50.misstatements or omissions 错报或漏报 1Nz\3] -  
  51.aggregate 总计 @6E[K'5c1  
  52.subsequent events 期后事项 zt8ZJlNK  
  53.adjust the financial statements 调整财务报表 &$=F $  
  54.perform additional audit procedures 实施追加的审计程序 L \$zr,=C  
  55.audit risk 审计风险 2#R"#Q!  
  56.detection risk 检查风险 z7CYYU?  
  57.inappropriate audit opinion 不适当的审计意见 S$#Awen"@  
  58.material misstatement 重大的错报 23>?3-q  
  59.tolerable misstatement 可容忍错报 9 7g\nq<  
  60.the acceptable level of detection risk 可接受的检查风险 Mf *qr9*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1 vThb  
  62.simall business 小规模企业 X>CYKRtb  
  63.accounting system 会计系统 CR/LV]G  
  64.test of control 控制测试 ?1d_E meG2  
  65.walk-through test 穿行测试 f9$98SI  
  66.communication 沟通 7+c@pEU]  
  67.flow chart 流程图 vH=I#Ajar  
  68.reperformance of internal control 重新执行 suVS!} C  
  69.audit evidence 审计证据 %6n;B|!  
  70.substantive procedures 实质性程序 3lJK[V{'#'  
  71.assertions 认定 ;8A_- $  
  72.esistence 存在 "[%NXan  
  73.occurrence 发生 8dpVB#]pp,  
  74.completeness 完整性 CI,-q i  
  75.rights and obligations 权利和义务 G{J9Fb8  
  76.valuation and allocation 计价和分摊 e0q a ~5  
  77.cutoff 截止 njIvVs`q  
  78.accuracy 准确性 >3ODqRu  
  79.classification 分类 R6!3Y/Q@  
  80.inspection 检查 U!Lws#\X  
  81.supervision of counting 监盘 ^mGTZxO  
  82.observation 观察 3drgB;:g`  
  83.confirmation 函证 xj}N;FWo  
  84.computation 计算 eI[z%j[Y*  
  85.analytical procedures 分析程序 9=/8d`r  
  86.vouch 核对 Y8d%L;b[D  
  87.trace 追查 (]pQ.3  
  88.audit sampling 审计抽样 DJbj@ 2W[  
  89.error 误差 Cr&ua|%F  
  90.expected error 预期误差 6(z.(eT  
  91.population 总体 j_{gk"2:d`  
  92.sampling risk 抽样风险 ?gkK*\x2  
  93.non- sampling risk 非抽样风险 |XsW)/  
  94.sampling unit 抽样单位 ]/a ?:24[  
  95.statistical sampling 统计抽样 7fVVU+y  
  96.tolerable error 可容忍误差 .1}u0IbJ  
  97.the risk of under reliance 信赖不足风险 Fr VD~;  
  98.the risk of over reliance 信赖过度风险 YziQU_  
  99.the risk of incorrect rejection 误拒风险 o;O_N^_W  
  100. the risk of incorrect acceptance 误受风险 []Z6<rC|  
  101.working trial balance 试算平衡表 t;*'p   
  102.index and cross-referencing 索引和交叉索引 "ZH1W9A  
  103.cash receipt 现金收入 =?}'\ >G "  
  104.cash disbursement 现金支出 snK/,lm.  
  105.bank statement 银行对账单 3"B|w^6'2  
  106.bank reconciliation 银行存款余额调节表 :9)>!+|'  
  107.balance sheet date 资产负债表日 ^!}lA9\gY  
  108.net realizable value 可变现净值 c"| ^Lo.  
  109.storeroom 仓库 O`2%@%?I  
  110.sale invoice 销售发票 %=| I;kI?  
  111.price list 价目表 KLxg  
  112.positive confirmation request 积极式询证函 YRwS{ e*u  
  113.negative confirmation request 消极式询证函 wU=(_S,c  
  114.purchase requisition 请购单 MXhS\vF#m  
  115.receiving report 验收报告 }3+(A`9h f  
  116.gross margin 毛利 2n@"|\uHD  
  117.manufacturing overhead 制造费用 E 1>3[3  
  118.material requisition 领料单 5Ph"*Rz%  
  119.inventory-taking 存货盘点 xNx!2MrR;  
  120.bond certificate 债券 ?6[>HX;  
  121.stock certificate 股票 u-?&~WA  
  122.audit report 审计报告 z*R"917  
  123.entity 被审计单位 dx~F [  
  124.addressee of the audit report 审计报告的收件人 =\q3;5[  
  125.unqualified opinion 无保留意见 0!^{V:DtQ  
  126.qualified opinion 保留意见 IX3r$}4  
  127.disclaimer of opinion 无法表示意见 B (BWdrG  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   DZ EA*E>  
  A (2)absorbed overhead 已吸收制造费用 2. |Y  
  A (3)absorption costing 吸收成本计算 yyXJ_B  
  A (4)account 账户,报表   HO wJ 2L  
  A (5)accounting postulate 会计假设   aC: rrS  
  A (6)accounting series release 会计公告文件   UH)A n:9  
  A (7)accounting valuation 会计计价   6I>W(_T  
  A (8)account sale 承销清单 iA:CPBv_mu  
  A (9)accountability concept 经营责任概念   t!PFosFp  
  A (10)accountancy 会计职业   ;A|6&~E0G  
  A (11)accountant 会计师   T$+}Srb  
  A (12)accounting 会计   63at lq  
  A (13)agency cost 代理成本   pE=wP/#  
  A (14)accounting bases 会计基础   o`& idn|,  
  A (15)accounting manual 会计手册   K r9 @  
  A (16)accounting period 会计期间   O ~"^\]\  
  A (17)accounting policies 会计方针   `a<G7  
  A (18)accounting rate of return 会计报酬率   jx-W$@  
  A (19)accounting reference date 会计参照日   _) p%  
  A (20)accounting reference period 会计参照期间   \tQRyj\|  
  A (21)accrual concept 应计概念   Hiw{1E:rW  
  A (22)accrual expenses 应计费用   G;tIhq[$Vb  
  A (23)acid test ration 速动比率(酸性测试比率)   DB?[h<^m  
  A (24)acquisition 购置   x*_c'\F|  
  A (25)acquisition accounting 收购会计   V57^0^Zp`  
  A (26)activity based accounting 作业基础成本计算   8I@_ X~R  
  A (27)adjusting events 调整事项   {6~W 2zX&  
  A (28)administrative expenses 行政管理费   u|Db %)[  
  A (29)advice note 发货通知   @ws3X\`<C  
  A (30)amortization 摊销   &gq\e^0CRZ  
  A (31)analytical review 分析性检查   tv?~LJYN  
  A (32)annual equivalent cost 年度等量成本法   vuD tEz  
  A (33)annual report and accounts 年度报告和报表   4u"O/rt  
  A (34)appraisal cost 检验成本   `f b}cJUa  
  A (35)appropriation account 盈余分配账户   b7=]"|c$@  
  A (36)articles of association 公司章程细则   ~DCw [y  
  A (37)assets 资产   (=7e~'DC  
  A (38)assets cover 资产保障   PI }A')Nq.  
  A (39)asset value per share 每股资产价值   X3'z'5  
  A (40)associated company 联营公司   u< ):gI  
  A (41)attainable standard 可达标准   q~a6ES_lA  
MF=@PE][  
 A (42)attributable profit 可归属利润   ZY {,//  
  A (43)audit 审计   n#m )]YQC  
  A (44)audit report 审计报告   qG~O] ($  
  A (45)auditing standards 审计准则   |JrG?:n  
  A (46)authorized share capital 额定股本   ~u V.jh  
  A (47)available hours 可用小时   A/ GEDG ?  
  A (48)avoidable costs 可避免成本 n|{x\@VeF  
  B (49)back-to-back loan 易币贷款   eoow]me  
  B (50)backflush accounting 倒退成本计算   }"_S;[{d  
  B (51)bad debts 坏帐   YsDn?pD@  
  B (52)bad debts ratio 坏帐比率   (3W<yAM+  
  B (53)bank charges 银行手续费   ( 2<0kqj%  
  B (54)bank overdraft 银行透支   3dC8MKPq0  
  B (55)bank reconciliation 银行存款调节表   uGgR@+7?Z  
  B (56)bank statement 银行对账单   j# o0y5S  
  B (57)bankruptcy 破产   hYF<Wn3L  
  B (58)basis of apportionment 分摊基础   qc@CV:  
  B (59)batch 批量   %1xo|6hm-  
  B (60)batch costing 分批成本计算   F!N;4J5u  
  B (61)beta factor B(市场)风险因素   :0V<  
  B (62)bill 账单   @| r*yi  
  B (63)bill of exchange 汇票   \O@,v0?R  
  B (64)bill of landing 提单   IaN|S|n~  
  B (65)bill of materials 用料预计单   _G[5S-0 [  
  B (66)bill payable 应付票据   e>Is$+[`7  
  B (67)bill receivable 应收票据   hCc I >[H5  
  B (68)bin card 存货记录卡   YQ2ie>C8  
  B (69)bonus 红利   spgY &OI;  
  B (70)book-keeping 薄记   NNSn ]LP  
  B (71)Boston classification 波士顿分类   |VTm5.23  
  B (72)breakeven chart 保本图   0 E{$u  
  B (73)breakeven point 保本点   7@MVIn V9  
  B (74)breaking-down time 复位时间   4RJ8 2yq-  
  B (75)budget 预算   8%2*RKj  
  B (76)budget center 预算中心   HuCH`|v-  
  B (77)budget cost allowance 预算成本折让   k$# @_  
  B (78)budget manual 预算手册   F5:4 B]ZF  
  B (79)budget period 预算期间   J*qepq`_  
  B (80)budgetary control 预算控制   'V .4Nhd  
  B (81)budgeted capacity 预算生产能力   Lab{?!E>U  
  B (82)burden 制造费用   iiKFV>;t/  
  B (83)business center 经营中心   J7_'@zU  
  B (84)business entity 营业个体   if r!ha+8!  
  B (85)business unit 经营单位   1z0&+C3z  
 B (86)buy-out management 管理性购买产权   d{I|4h  
  B (87)by-product 副产品 @4_W}1W  
  C (88)called-up share capital 催缴股本   I3p ~pt2  
  C (89)capacity 生产能力   [K x_%Le  
  C (90)capacity ratios 生产能力比率   8kX3.X`  
  C (91)capital 资本   d8/lEm v[  
  C (92)capital assets pricing model资本资产计价模式   &KX|gB'  
  C (93)capital commitment 承诺资本   { SJ=|L6  
  C (94)capital employed 已运用的资本    qqLmjDv  
  C (95)capital expenditure 资本支出   'l)@MX bGL  
  C (96)capital expenditureauthorization 资本支出核准   {b8!YbG  
  C (97)capital expenditure control 资本支出控制   '9]%#^[Q  
  C (98)capital expenditure proposal资本支出申请   R84 g<  
  C (99)capital funding planning 资本基金筹集计划   '&'? S  
  C (100)capital gain 资本收益   vUY?Eb[  
  C (101)capital investment appraisal资本投资评估   .0r5=  
  C (102)capital maintenance 资本保全   ~`u?|+*BO  
  C (103)capital resource planning 资本资源计划   `%"zq"1`0  
  C (104)capital surplus 资本盈余   E&jngxlN  
  C (105)capital turnover 资本周转率   `N;u#z  
  C (106)card 记录卡   hQ#'_%:  
  C (107)cash 现金   "-9 0:"W  
  C (108)cash account 现金账户   }Sqey:9jH  
  C (109)cash book 现金账薄   _LxV)   
  C (110)cash cow 金牛产品   ? 20y6c<  
  C (111)cash flow 现金流量   -;_NdL@  
  C (112)cash discounted 现金贴现   l3)(aay!  
  C (113)cash flow budget 现金流量预算   HkGzyDt  
  C (114)cash flow statement 现金流量表   i=#r JK=  
  C (115)cash ledger 现金分类账   3q{H=6  
  C (116)cash limit 现金限额   (<=qW_iW  
  C (117)CCA 现时成本会计   !s9<%bp3  
  C (118)center 中心   [}+0N GgR  
  C (119)changeover time 变更时间   LdDkd(k  
  C (120)chartered entity 特许经济个体   'h([Y8p{  
  C (121)cheque 支票   p$0;~1vH  
  C (122)cheque register 支票登记薄   M\DUx5d J,  
  C (123)coin analysis 零钱分类   2< qq[2  
  C (124)classification 分类   EAqTXB@XU  
  C (125)clock card 工时卡    QSmE:Y  
  C (126)code 代码   N|WnUlf]:  
  C (127)commitment accounting 承诺确认会计   Z[slN5]([  
  C (128)common cost 共同成本   -P!vCf^{ t  
  C (129)company limited byguarantee 有限担保责任公司   ^Qs-@]E-  
C (130)company limited shares 股份有限公司   uZW ?0W  
  C (131)competitive position 竞争能力状况   hJrxb<9@Y0  
  C (132)concept 概念   ph<Z/wlz  
  C (133)conglomerate 跨行业企业   H7H'0C  
  C (134)consistency concept 一致性概念   N V^ktln  
  C (135)consolidated accounts 合并报表   W#8qhmt  
  C (136)consolidation accounting 合并会计   t9zPJQlT}  
  C (137)consortium 财团   ec)G~?F H  
  C (138)contingency plan 应急计划   7'xT)~*$4  
  C (139)contingent liabilities 或有负债   A!ba _14  
  C (140)continuous operation 连续生产   jgs kK  
  C (141)contra 抵消   "mSDL:$  
  C (142)contract cost 合同成本   LGgEq -  
  C (143)contract costing 合同成本计算   );@@>~  
  C (144)contribution 贡献毛益   !3-mPG< ]  
  C (145)contribution centre 贡献中心   9 %,_ G.  
  C (146)contribution chart 贡献图   jcYI"f"~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {o*ziZh  
  C (148)contribution to salesration 贡献毛益对销售比率   |0b$60m$!t  
  C (149)control 控制   o%+K S5v!  
  C (150)control account 控制帐户   EJNj.c-#  
  C (151)control limits 控制限度   Km 'd=B>Jy  
  C (152)controllability concept 可控制概念   +7|Oy3 s  
  C (153)controllable cost 可控制成本    bXQ(6P  
  C (154)conversion cost 加工成本   lmz{,O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q}M^i7IE  
  C (156)corporate appraisal 公司评估   ST'L \yebc  
  C (157)corporate planning 公司计划   QtW5; A-h  
  C (158)corporate social reporting 公司社会报告   [t: =%&B  
  C (159)corporation 股份公司   Z5bmqhDo[  
  C (160)cost 成本   :{E3H3  
  C (161)cost account 成本帐户   )tz8(S  
  C (162)cost accounting 成本会计   s<sqO,!  
  C (163)cost accounting manual 成本手册   <T+Pw7X   
  C (164)cost accounts calendar 成本报表的日历时间   E"x 2jP  
  C (165)cost adjustment 成本调整   WvAl!^{`  
  C (166)cost allocation 成本分配   3S_KycE{  
  C (167)cost apportionment 成本分摊   &+J5GHt@  
  C (168)cost attribution 成本归属   Yn'XSV|g  
  C (169)cost audit 成本审计   jSaEwN  
  C (170)cost behaviour 成本性态   }u5 Mexs  
  C (171)cost benefit analysis 成本效益分析   +7sdQCO(Co  
  C (172)cost center 成本中心   U@BVVH?,o  
  C (173)cost driver 成本动因
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