论坛风格切换切换到宽版
  • 2658阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
;8J+Q0V  
b$k|D)_|  
注会《审计》英语常用词汇 +=&A1{kR3  
5}" @$.{i  
Z[pMlg6Z  
  1.audit   审计 OPP^n-iPr  
  2.attestation   鉴证 8,m3]Lg  
  3.credibility   可信赖程度 !=yNj6_f  
  4.audit of financial statements 财务报表审计 mpysnKH  
  5.agreed-upon procedures 执行商定程序 H(WRm1i"G  
  6.high levels of assurance 高水平保证 Ccx1#^`  
  7.compilation 编制 ]| PDsb"e  
  8.reliability 可靠性 o2 vBY]Tj  
  9.relevance 相关性 1Zj NRg=  
  10.professional skepticism 职业谨慎 g&oAa;~o  
  11.objectivity 客观性 jt?.g'  
  12. professional competence 专业胜任能力 i9 Tq h  
  13.Senior/CPA-in-charge 项目经理 x{.+i'  
  14.audit engagement letter 业务约定书 z6+D=<  
  15.recurring audit 连续审计 y_e$W3bON,  
  16.the client 委托人 ;%_s4  
  17.change CPA 更换注册会计 H:jx_  
  18.the existing CPA 现任注册会计师 +'f+0T\)  
  19.the successor CPA 后任注册会计师 p3R: 3E6p  
  20.the preceding CPA前任注册会计师 h.ln%6:d  
  21.issue the audit report 出具审计报告 C~:@ETcbil  
  22.expert 专家 jQIb :\0#  
  23.the board of directors 董事会 q+}KAk|]V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 J jp)%c#_  
  25.assess material misstatement risks评估重大错报风险 WXzSf.8p|  
  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-UMX',0zS  
  27.a general knowledge of —— 初步了解―――的情况 ~R!M.gY[rK  
  28.a more knowledge of—— 进一步了解的情况 |1[3RnG S  
  29.the prior year‘s working papers 以前年度工作底稿 ]/klKqz  
  30.minutes of meeting 会议纪要 2S^:fm}  
  31.business risks 经营风险 G!L(K  
  32.appropriateness 适当性 5y`n8. (?  
  33.accounting estimate 会计估计 `HO_t ek  
  34.management representations 管理层声明 t6JM%  
  35.going concern assumption 持续经营假设 1q7Y,whp  
  36.audit plan 审计计划 !/;/ X\d  
  37.significant audit areas 重点审计领域 *fj5$T-Z  
  38.error 错误 8M,AFZ>F  
  39.fraud舞弊 VsJ4sb7  
  40.modified or additional procedures 修改或追加审计程序 i3[%]_eP.  
  41.misappropriation of assets 侵占资产 D{)K00mm  
  42.transactions without substance 虚假交易 -)Zp"  
  43.unusual pressures 异常压力 _9<nM48+t  
  44.the suspected noncompliance 涉嫌存在违法行为 & uMx*TTY  
  45.materialiy 重要性 4 [K"e{W3  
  46.exceed the materiality level 超过重要性水平 N9}27T+4  
  47.approach the materiality level 接近重要性水平 tzn+ M0'  
  48.an acceptably low level 可接受水平 iS]4F_|vd  
  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 B{ hV|2  
  50.misstatements or omissions 错报或漏报 rf=oH }  
  51.aggregate 总计 #6F|}E  
  52.subsequent events 期后事项 _fM=J+  
  53.adjust the financial statements 调整财务报表 e,D RQ2AU  
  54.perform additional audit procedures 实施追加的审计程序 X@pcL{T!  
  55.audit risk 审计风险 {TVQ]G%'b  
  56.detection risk 检查风险 0 H0U%x8  
  57.inappropriate audit opinion 不适当的审计意见 9cXL4  
  58.material misstatement 重大的错报 `P/87=h  
  59.tolerable misstatement 可容忍错报 w/, A@fLL  
  60.the acceptable level of detection risk 可接受的检查风险 %$6?em_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #DA,*  
  62.simall business 小规模企业 3S=$ng  
  63.accounting system 会计系统 's\rQ-TV  
  64.test of control 控制测试 ^OrO&w|  
  65.walk-through test 穿行测试 9 Eqv^0u  
  66.communication 沟通 b`fWT:?=  
  67.flow chart 流程图 oEJxey]B7  
  68.reperformance of internal control 重新执行 ufB9\yl{~  
  69.audit evidence 审计证据 f7?u`"C  
  70.substantive procedures 实质性程序 SNrX(V::z  
  71.assertions 认定 kk$D:UQX  
  72.esistence 存在 qoAJcr2uN  
  73.occurrence 发生 4Dw| I${O  
  74.completeness 完整性 `1i\8s&O6@  
  75.rights and obligations 权利和义务 ;-quK%VO!  
  76.valuation and allocation 计价和分摊 5 D[`nU}  
  77.cutoff 截止 L~!Lq4]V\g  
  78.accuracy 准确性 RV>n Op}R  
  79.classification 分类 MZ:Ty,pw:O  
  80.inspection 检查 @g] >D  
  81.supervision of counting 监盘 '-V[t yE  
  82.observation 观察 30{+gYA  
  83.confirmation 函证 ^%t {:\  
  84.computation 计算 6 g) X&pZ  
  85.analytical procedures 分析程序 W2]%QN=m$  
  86.vouch 核对 7b*9 Th*a  
  87.trace 追查 bC,SE*F\  
  88.audit sampling 审计抽样 us )NgG  
  89.error 误差 :a*F>S!  
  90.expected error 预期误差 V;(Rg=5  
  91.population 总体 H)pB{W/  
  92.sampling risk 抽样风险 A"wso[{  
  93.non- sampling risk 非抽样风险 !|-:"hE1h  
  94.sampling unit 抽样单位 'e*:eBoyb  
  95.statistical sampling 统计抽样 mMtva}=*  
  96.tolerable error 可容忍误差 K_}81|=  
  97.the risk of under reliance 信赖不足风险 iUk#0 I  
  98.the risk of over reliance 信赖过度风险 RY9Ur  
  99.the risk of incorrect rejection 误拒风险 9=9R"X>L  
  100. the risk of incorrect acceptance 误受风险 fO}Y$y\q  
  101.working trial balance 试算平衡表 tg;AF<VI  
  102.index and cross-referencing 索引和交叉索引 ?jn";:  
  103.cash receipt 现金收入 )AXa.y  
  104.cash disbursement 现金支出 oRHWb_$"  
  105.bank statement 银行对账单 \ocC'FmE  
  106.bank reconciliation 银行存款余额调节表 '<aFd)-  
  107.balance sheet date 资产负债表日 xz){RkVzP  
  108.net realizable value 可变现净值 r1zuc:W 1  
  109.storeroom 仓库 I{7Hz{  
  110.sale invoice 销售发票 vqRW^>~-B  
  111.price list 价目表 }b / G{92  
  112.positive confirmation request 积极式询证函 puK /;nns  
  113.negative confirmation request 消极式询证函 ;|.IUXEgcF  
  114.purchase requisition 请购单 K~14;  
  115.receiving report 验收报告 ,S7M4ajVZB  
  116.gross margin 毛利 }^ZPah  
  117.manufacturing overhead 制造费用 3M[5_OK   
  118.material requisition 领料单 Ew2ksZ>B]&  
  119.inventory-taking 存货盘点 cxxrvP-  
  120.bond certificate 债券 qViolmDz  
  121.stock certificate 股票 N  Bpf  
  122.audit report 审计报告 B'KZ >jO  
  123.entity 被审计单位 w6 .J&O  
  124.addressee of the audit report 审计报告的收件人 R|K#nh  
  125.unqualified opinion 无保留意见 A{ Ejk|  
  126.qualified opinion 保留意见 AjMx\'(C  
  127.disclaimer of opinion 无法表示意见 gg QI  
  128.adverse opinion 否定意见
? q hme   
(\ Gs7  
A (1)ABC 作业基础成本计算   "kkZK=}Nv  
  A (2)absorbed overhead 已吸收制造费用 ym6gj#2m  
  A (3)absorption costing 吸收成本计算 H:`[$ ^  
  A (4)account 账户,报表   v DVE#Nm_  
  A (5)accounting postulate 会计假设   c{cJ>d 0  
  A (6)accounting series release 会计公告文件   Ng1uJa[k!d  
  A (7)accounting valuation 会计计价   y0cB@pWp  
  A (8)account sale 承销清单 84YZT+TEN  
  A (9)accountability concept 经营责任概念   `KJ BQK  
  A (10)accountancy 会计职业   k?ksv+e\  
  A (11)accountant 会计师   &g5+ |g (  
  A (12)accounting 会计   ~ H $q  
  A (13)agency cost 代理成本   Pt8 U0)i)  
  A (14)accounting bases 会计基础   qJLtqv  
  A (15)accounting manual 会计手册   5E}~iC&  
  A (16)accounting period 会计期间   l;'c6o0e  
  A (17)accounting policies 会计方针   5mF"nY&lI  
  A (18)accounting rate of return 会计报酬率   16n8[U!  
  A (19)accounting reference date 会计参照日   Av i8&@ya  
  A (20)accounting reference period 会计参照期间   ($Y6hn+  
  A (21)accrual concept 应计概念   Wo~#R   
  A (22)accrual expenses 应计费用   $K*&Wdo  
  A (23)acid test ration 速动比率(酸性测试比率)   l} UOg   
  A (24)acquisition 购置   l/@t>%  
  A (25)acquisition accounting 收购会计   . [5{  
  A (26)activity based accounting 作业基础成本计算   PV/S zfvIq  
  A (27)adjusting events 调整事项   u7kw/_f  
  A (28)administrative expenses 行政管理费   G9P)Y#WB  
  A (29)advice note 发货通知   FT.;}!"l  
  A (30)amortization 摊销   m@^!?/as  
  A (31)analytical review 分析性检查   4^Ghn  
  A (32)annual equivalent cost 年度等量成本法   h`,!p  
  A (33)annual report and accounts 年度报告和报表   :Vx5%4J  
  A (34)appraisal cost 检验成本   4]3(Vyh`  
  A (35)appropriation account 盈余分配账户   -P|st;?#  
  A (36)articles of association 公司章程细则   1b-_![&]1  
  A (37)assets 资产   mo- Y %  
  A (38)assets cover 资产保障   kZ3w2=x3v  
  A (39)asset value per share 每股资产价值   7iBN!"G0  
  A (40)associated company 联营公司   C"!k`i=Lj  
  A (41)attainable standard 可达标准   uGMmS9v$ J  
Q`7.-d i  
 A (42)attributable profit 可归属利润   'vUx4s  
  A (43)audit 审计   Zjx:1c= b  
  A (44)audit report 审计报告   7;;HP`vY  
  A (45)auditing standards 审计准则   v\:P _J  
  A (46)authorized share capital 额定股本   hIv8A_>@`  
  A (47)available hours 可用小时   JM-+p  
  A (48)avoidable costs 可避免成本 XUp'wP  
  B (49)back-to-back loan 易币贷款   8RJ^e[?o(  
  B (50)backflush accounting 倒退成本计算   q:/<^|  
  B (51)bad debts 坏帐   t\%gP@?  
  B (52)bad debts ratio 坏帐比率   x[5uz))  
  B (53)bank charges 银行手续费   U%nLo[k  
  B (54)bank overdraft 银行透支   :7-2^7z)  
  B (55)bank reconciliation 银行存款调节表   b qNM  
  B (56)bank statement 银行对账单   >=Pn\" j  
  B (57)bankruptcy 破产   >l3iAy!sZ  
  B (58)basis of apportionment 分摊基础   7; e$ sr  
  B (59)batch 批量   -@EAL:kY  
  B (60)batch costing 分批成本计算   =~f\m:Y  
  B (61)beta factor B(市场)风险因素   BQfq]ti  
  B (62)bill 账单   P 4|p[V8  
  B (63)bill of exchange 汇票   kg^VzNX  
  B (64)bill of landing 提单   ,_(AiQK  
  B (65)bill of materials 用料预计单   chF@',9t  
  B (66)bill payable 应付票据   |kXx9vGq@  
  B (67)bill receivable 应收票据   E'O[E=  
  B (68)bin card 存货记录卡   *P.Dbb8vn  
  B (69)bonus 红利   ?|;q=p`t-  
  B (70)book-keeping 薄记   }[gk 9uM_7  
  B (71)Boston classification 波士顿分类   ?'$Yj>R6  
  B (72)breakeven chart 保本图   m=hUHA,p4  
  B (73)breakeven point 保本点   ^Voi 4;  
  B (74)breaking-down time 复位时间   iYk4=l  
  B (75)budget 预算   Lm{qFu  
  B (76)budget center 预算中心   gx',~  
  B (77)budget cost allowance 预算成本折让   :ENdF `nC  
  B (78)budget manual 预算手册   dRD t.U!T  
  B (79)budget period 预算期间   WQ1~9#  
  B (80)budgetary control 预算控制   o'SZ sG  
  B (81)budgeted capacity 预算生产能力   ,p\:Z3{ZH  
  B (82)burden 制造费用   2`;&Uwt  
  B (83)business center 经营中心   v?=y9lEH@%  
  B (84)business entity 营业个体   d~ F4  
  B (85)business unit 经营单位   Oe["4C  
 B (86)buy-out management 管理性购买产权   Sb& $xWL  
  B (87)by-product 副产品 4fyds< f  
  C (88)called-up share capital 催缴股本    4,]z  
  C (89)capacity 生产能力   j @HOU~x  
  C (90)capacity ratios 生产能力比率   cfP9b8J G  
  C (91)capital 资本   ._i|+[  
  C (92)capital assets pricing model资本资产计价模式   _P{f+HxU  
  C (93)capital commitment 承诺资本    UqwU3  
  C (94)capital employed 已运用的资本   Ump$N#  
  C (95)capital expenditure 资本支出   z?DI4 O#Up  
  C (96)capital expenditureauthorization 资本支出核准   p-Jp/*R5  
  C (97)capital expenditure control 资本支出控制   3Hd~mfO\  
  C (98)capital expenditure proposal资本支出申请   s1GR!*z>  
  C (99)capital funding planning 资本基金筹集计划   hRwj-N%C  
  C (100)capital gain 资本收益   o<8('j   
  C (101)capital investment appraisal资本投资评估   nUy.gAb  
  C (102)capital maintenance 资本保全   rd:WF(]  
  C (103)capital resource planning 资本资源计划   z *FCd6X  
  C (104)capital surplus 资本盈余   A 6IrA/b  
  C (105)capital turnover 资本周转率   d^(7\lw |  
  C (106)card 记录卡   qbsmB8rh  
  C (107)cash 现金    .V   
  C (108)cash account 现金账户   @$aGVEcU$  
  C (109)cash book 现金账薄   p.^qB]%  
  C (110)cash cow 金牛产品   J6[V7R[\  
  C (111)cash flow 现金流量   J{!U;r!6  
  C (112)cash discounted 现金贴现   u _mtdB'  
  C (113)cash flow budget 现金流量预算   JJZu%9~[  
  C (114)cash flow statement 现金流量表   (xdC'@&  
  C (115)cash ledger 现金分类账   |W#(+m  
  C (116)cash limit 现金限额   !y\r.fm!A  
  C (117)CCA 现时成本会计   /Bw <?:  
  C (118)center 中心   \5iMr[s  
  C (119)changeover time 变更时间   1)o6jGQ  
  C (120)chartered entity 特许经济个体   QJ,[K _  
  C (121)cheque 支票   \]8 F_K  
  C (122)cheque register 支票登记薄   .mbqsb]&Y  
  C (123)coin analysis 零钱分类   ,6EhtNDu  
  C (124)classification 分类   \'Q rJ ?D  
  C (125)clock card 工时卡   J yO2P  
  C (126)code 代码   2<FEn$n[  
  C (127)commitment accounting 承诺确认会计   ;p+[R+ )  
  C (128)common cost 共同成本   bQ3txuha  
  C (129)company limited byguarantee 有限担保责任公司   Kcvst C`  
C (130)company limited shares 股份有限公司   C<Z{G%Qm  
  C (131)competitive position 竞争能力状况   lHUd<kEC  
  C (132)concept 概念   S54q?sb_  
  C (133)conglomerate 跨行业企业   64i *_\UKe  
  C (134)consistency concept 一致性概念   %vil ~NU  
  C (135)consolidated accounts 合并报表   ;=p3L<~c`K  
  C (136)consolidation accounting 合并会计   `FG Yc  
  C (137)consortium 财团   hm*cGYV/  
  C (138)contingency plan 应急计划   k5%W8dI  
  C (139)contingent liabilities 或有负债   Uv m:`e~?  
  C (140)continuous operation 连续生产   ?KtF!:_C  
  C (141)contra 抵消   GoLK 95"]  
  C (142)contract cost 合同成本   FS)"MDs  
  C (143)contract costing 合同成本计算   bFIM07  
  C (144)contribution 贡献毛益   O joa3  
  C (145)contribution centre 贡献中心   Obf RwZh?q  
  C (146)contribution chart 贡献图   4`B3Kt`o  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n_ 4 r'w  
  C (148)contribution to salesration 贡献毛益对销售比率   kV+%(Gl8  
  C (149)control 控制   UCt}\IJ  
  C (150)control account 控制帐户   ^)y8X.iO  
  C (151)control limits 控制限度   r~z'QG6v/  
  C (152)controllability concept 可控制概念   M#_|WL~  
  C (153)controllable cost 可控制成本   H76iBJ66  
  C (154)conversion cost 加工成本   |M&4[ka}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,v<7O_A/e  
  C (156)corporate appraisal 公司评估   p|C[T]J\@  
  C (157)corporate planning 公司计划   0NeIQr1N_  
  C (158)corporate social reporting 公司社会报告   yeI> b 1>Q  
  C (159)corporation 股份公司   \xlG3nz  
  C (160)cost 成本   P)l_ :;&  
  C (161)cost account 成本帐户   !:PiQ19 'u  
  C (162)cost accounting 成本会计   rz0)S py6  
  C (163)cost accounting manual 成本手册   kH5D%`Kw  
  C (164)cost accounts calendar 成本报表的日历时间   ?P}bl_  
  C (165)cost adjustment 成本调整   ~Pj q3etk  
  C (166)cost allocation 成本分配   Cz)&R^  
  C (167)cost apportionment 成本分摊   v\[+  
  C (168)cost attribution 成本归属   w_f.\\1r  
  C (169)cost audit 成本审计   VV{>Kq+&,v  
  C (170)cost behaviour 成本性态   2t4\L 3  
  C (171)cost benefit analysis 成本效益分析   WfD fj  
  C (172)cost center 成本中心   T](}jQxj`  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个