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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 A.D@21py  
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  1.audit   审计 (F wWyt  
  2.attestation   鉴证 L{2KK]IF  
  3.credibility   可信赖程度  hxedQvW  
  4.audit of financial statements 财务报表审计 aYmC LLj  
  5.agreed-upon procedures 执行商定程序 Z2%ySO  
  6.high levels of assurance 高水平保证 9"#,X36  
  7.compilation 编制 + Q $J q  
  8.reliability 可靠性 *k(|r>  
  9.relevance 相关性 q@"0(Oj  
  10.professional skepticism 职业谨慎 @N?u{|R:d  
  11.objectivity 客观性 `Tt;)D  
  12. professional competence 专业胜任能力 (B0tgg^jj,  
  13.Senior/CPA-in-charge 项目经理 H J8rb  
  14.audit engagement letter 业务约定书 &' 0|U{|  
  15.recurring audit 连续审计 ^xpiNP!?a  
  16.the client 委托人 }H> }v/  
  17.change CPA 更换注册会计 nO{m2&r+  
  18.the existing CPA 现任注册会计师 sNF[-,a  
  19.the successor CPA 后任注册会计师 pKxq\ U  
  20.the preceding CPA前任注册会计师 >7fNxQ  
  21.issue the audit report 出具审计报告 .o&Vu,/H  
  22.expert 专家 |$)+h\h  
  23.the board of directors 董事会 N N1(f  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Oh|KbM*vS  
  25.assess material misstatement risks评估重大错报风险 2,3pmb  
  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 +TWk}#G   
  27.a general knowledge of —— 初步了解―――的情况 Q#Vg5H4  
  28.a more knowledge of—— 进一步了解的情况 -q8R'?z[  
  29.the prior year‘s working papers 以前年度工作底稿 q#mw#Uw-  
  30.minutes of meeting 会议纪要 {cW%i:  
  31.business risks 经营风险 ??7c9l5,  
  32.appropriateness 适当性 ?Ji nX'z  
  33.accounting estimate 会计估计 'on8r*  
  34.management representations 管理层声明 Ha} TdQ%  
  35.going concern assumption 持续经营假设 bH7 lUS~  
  36.audit plan 审计计划 A:?|\ r  
  37.significant audit areas 重点审计领域 XEB1%. p  
  38.error 错误 .}O _5b(  
  39.fraud舞弊 D=0^" 7K  
  40.modified or additional procedures 修改或追加审计程序 ;ye5HlH}.  
  41.misappropriation of assets 侵占资产 Vzs_g]V  
  42.transactions without substance 虚假交易 {tN?)~ZQ  
  43.unusual pressures 异常压力 f\{ynC2m  
  44.the suspected noncompliance 涉嫌存在违法行为  V/8"@C  
  45.materialiy 重要性 }%@q; "9`  
  46.exceed the materiality level 超过重要性水平 gZ^'hW-{  
  47.approach the materiality level 接近重要性水平 rZK;=\Ot  
  48.an acceptably low level 可接受水平 i.(kX`~J1  
  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 -!C9x?gNY  
  50.misstatements or omissions 错报或漏报 k v>rv37u  
  51.aggregate 总计 J$/'nL<{^  
  52.subsequent events 期后事项 k|Syw ATr  
  53.adjust the financial statements 调整财务报表 SFiK_;  
  54.perform additional audit procedures 实施追加的审计程序 [T<Z?  
  55.audit risk 审计风险 GjfPba4>  
  56.detection risk 检查风险 (:spA5  
  57.inappropriate audit opinion 不适当的审计意见 EJz?GM  
  58.material misstatement 重大的错报 }+F&=-P)  
  59.tolerable misstatement 可容忍错报 zIeJ[J@  
  60.the acceptable level of detection risk 可接受的检查风险 6N<v&7cSB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ],3#[n[ m  
  62.simall business 小规模企业 WkF60'Hf  
  63.accounting system 会计系统 )qL UHE=  
  64.test of control 控制测试 hbOyrjan x  
  65.walk-through test 穿行测试 [ljC S  
  66.communication 沟通 :|V`QM  
  67.flow chart 流程图 ]nM 2J}7  
  68.reperformance of internal control 重新执行 N Qdz]o  
  69.audit evidence 审计证据 oQS_rv\Ber  
  70.substantive procedures 实质性程序 dYn<L/#  
  71.assertions 认定 ?}tWI7KI  
  72.esistence 存在 ^F e %1Lnt  
  73.occurrence 发生 BS@x&DB  
  74.completeness 完整性 icw (y(W  
  75.rights and obligations 权利和义务 naHQeX;  
  76.valuation and allocation 计价和分摊 AB1.l hR  
  77.cutoff 截止 Y!K5?kk  
  78.accuracy 准确性 @}8~TbP  
  79.classification 分类 us0{y7(p  
  80.inspection 检查 >B~vE2^tQ~  
  81.supervision of counting 监盘 L#}HeOEi[  
  82.observation 观察 a(a 2xa  
  83.confirmation 函证 Jj :Bi&C  
  84.computation 计算 W7 .Y`u[  
  85.analytical procedures 分析程序 F70_N($i  
  86.vouch 核对 z5k9|.hgw  
  87.trace 追查 :1 Y*&s  
  88.audit sampling 审计抽样 MB:VACCr  
  89.error 误差 ,e{|[k  
  90.expected error 预期误差 H ({Y  
  91.population 总体 mx ]a@tu  
  92.sampling risk 抽样风险 9td[^EB#(h  
  93.non- sampling risk 非抽样风险 ~*-%tFSv  
  94.sampling unit 抽样单位 p#  4@  
  95.statistical sampling 统计抽样 DJ Gq=*  
  96.tolerable error 可容忍误差 (3[Lz+W.u  
  97.the risk of under reliance 信赖不足风险 n_qDg  
  98.the risk of over reliance 信赖过度风险 e+? -#  
  99.the risk of incorrect rejection 误拒风险 ,Q2?Z :l  
  100. the risk of incorrect acceptance 误受风险 e]qbh_A  
  101.working trial balance 试算平衡表 N;6@f*3_i  
  102.index and cross-referencing 索引和交叉索引 j0eGg::  
  103.cash receipt 现金收入 p`CVq`k  
  104.cash disbursement 现金支出 |LwW/>I  
  105.bank statement 银行对账单 wBbJ \  
  106.bank reconciliation 银行存款余额调节表 (X(296<;  
  107.balance sheet date 资产负债表日 L( B(x>w  
  108.net realizable value 可变现净值 f]*_]J/  
  109.storeroom 仓库 @ a$HJ:  
  110.sale invoice 销售发票 ER)<Twj  
  111.price list 价目表 F-g7*  
  112.positive confirmation request 积极式询证函 y=H\Z/=  
  113.negative confirmation request 消极式询证函 /;K?Y#mf~j  
  114.purchase requisition 请购单 *GMs>" C  
  115.receiving report 验收报告 MUeS8:q-N  
  116.gross margin 毛利 vvDaL$  
  117.manufacturing overhead 制造费用 -eA3o2'  
  118.material requisition 领料单 TX%W-J _  
  119.inventory-taking 存货盘点 }z/Y Hv%  
  120.bond certificate 债券 .0eHP  
  121.stock certificate 股票 )}KQtkU8:  
  122.audit report 审计报告 QSNLo_z  
  123.entity 被审计单位 ?#cX_  
  124.addressee of the audit report 审计报告的收件人 j. m(Z}  
  125.unqualified opinion 无保留意见 4wa8Vw`  
  126.qualified opinion 保留意见 F[65)"^  
  127.disclaimer of opinion 无法表示意见 dl %KD8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EXrOP]Kl  
  A (2)absorbed overhead 已吸收制造费用 y9>?  
  A (3)absorption costing 吸收成本计算 POouO/r$  
  A (4)account 账户,报表   sY#iGEf  
  A (5)accounting postulate 会计假设   j$f`:A  
  A (6)accounting series release 会计公告文件   l Zq`,E_L  
  A (7)accounting valuation 会计计价   FQ72VY  
  A (8)account sale 承销清单 |RdiM&C7  
  A (9)accountability concept 经营责任概念   v.aSf`K  
  A (10)accountancy 会计职业   yzml4/X  
  A (11)accountant 会计师   unUCn5hJ=  
  A (12)accounting 会计   DW,fh8w  
  A (13)agency cost 代理成本   A)X 'We  
  A (14)accounting bases 会计基础   NUclF|G  
  A (15)accounting manual 会计手册   L,QAE)S'a  
  A (16)accounting period 会计期间   }: W6Bo-|  
  A (17)accounting policies 会计方针   ?_NhR   
  A (18)accounting rate of return 会计报酬率   OFtAT@ =O  
  A (19)accounting reference date 会计参照日   `T;M=S^y*E  
  A (20)accounting reference period 会计参照期间   -bq\2Yc$]  
  A (21)accrual concept 应计概念   }k-rOi'jL  
  A (22)accrual expenses 应计费用   nvyyV \w  
  A (23)acid test ration 速动比率(酸性测试比率)   1Xv- e8M  
  A (24)acquisition 购置   I2b\[d  
  A (25)acquisition accounting 收购会计   zg3q\ ~  
  A (26)activity based accounting 作业基础成本计算   tVf1]3(_>  
  A (27)adjusting events 调整事项   'yWv @)  
  A (28)administrative expenses 行政管理费   bN#)F    
  A (29)advice note 发货通知   <AzM~]"3  
  A (30)amortization 摊销   $jDp ^ -  
  A (31)analytical review 分析性检查   +bj[.  
  A (32)annual equivalent cost 年度等量成本法   u/@dWeY[]  
  A (33)annual report and accounts 年度报告和报表   d9hJEu!Lu  
  A (34)appraisal cost 检验成本   ZA;wv+hF=  
  A (35)appropriation account 盈余分配账户   [}/\W`C  
  A (36)articles of association 公司章程细则   igV4nL  
  A (37)assets 资产   0CYm%p8!  
  A (38)assets cover 资产保障   E+ 65  
  A (39)asset value per share 每股资产价值   *d,u)l :S  
  A (40)associated company 联营公司   C7]K9  
  A (41)attainable standard 可达标准   Ve4!MM@ti  
8^H <dR  
 A (42)attributable profit 可归属利润   8#Q=CTjF  
  A (43)audit 审计   4YVxRZ1[3  
  A (44)audit report 审计报告   (> v1)*r  
  A (45)auditing standards 审计准则   >,8DwNuq  
  A (46)authorized share capital 额定股本   YdI|xu>0A^  
  A (47)available hours 可用小时   k^pf)*p  
  A (48)avoidable costs 可避免成本 FafOd9>AO  
  B (49)back-to-back loan 易币贷款   V m1U00lM{  
  B (50)backflush accounting 倒退成本计算   &k5 Z|d|  
  B (51)bad debts 坏帐   ]i=\5FH e  
  B (52)bad debts ratio 坏帐比率   S*o%#ZJN  
  B (53)bank charges 银行手续费   (wNL,<%~  
  B (54)bank overdraft 银行透支   CbJ ]}Z  
  B (55)bank reconciliation 银行存款调节表   h5bQ  
  B (56)bank statement 银行对账单   PZQb.QAn  
  B (57)bankruptcy 破产   \h%/Cp+p  
  B (58)basis of apportionment 分摊基础   Ny;(1N|&3  
  B (59)batch 批量   c%u X+\-$  
  B (60)batch costing 分批成本计算   !9l c6W  
  B (61)beta factor B(市场)风险因素   pP&TFy#G+'  
  B (62)bill 账单   e1dT~l  
  B (63)bill of exchange 汇票   * Yr)>;^  
  B (64)bill of landing 提单   zL @ZNH  
  B (65)bill of materials 用料预计单   gE/O29Y  
  B (66)bill payable 应付票据   -vXX u;frt  
  B (67)bill receivable 应收票据   ,H3~mq]  
  B (68)bin card 存货记录卡   =<.8  
  B (69)bonus 红利   npH2&6Yhi^  
  B (70)book-keeping 薄记   fjUyx:  
  B (71)Boston classification 波士顿分类   K h}Oiw  
  B (72)breakeven chart 保本图   d#N<t`  
  B (73)breakeven point 保本点   Tn+6:<OFdO  
  B (74)breaking-down time 复位时间   :QnN7&j|(w  
  B (75)budget 预算   h Znq\p~  
  B (76)budget center 预算中心   /?%zNkcxu  
  B (77)budget cost allowance 预算成本折让   JDi|]JY  
  B (78)budget manual 预算手册   a;Q6S  
  B (79)budget period 预算期间   2 $^n@<uZ@  
  B (80)budgetary control 预算控制   .`84Y  
  B (81)budgeted capacity 预算生产能力   M @rknq@  
  B (82)burden 制造费用   l@FPTHq  
  B (83)business center 经营中心   +$:bzo_u  
  B (84)business entity 营业个体   S x';Cj-  
  B (85)business unit 经营单位   uL^Qtmm>M  
 B (86)buy-out management 管理性购买产权   ?Sj3-*/?  
  B (87)by-product 副产品 0xVue[ep  
  C (88)called-up share capital 催缴股本   Z8P{Cr~U9  
  C (89)capacity 生产能力   vdloh ,  
  C (90)capacity ratios 生产能力比率   zg!;g`Z@S  
  C (91)capital 资本   6,sZo!G  
  C (92)capital assets pricing model资本资产计价模式   G J=<~S"  
  C (93)capital commitment 承诺资本   qALlMj--m  
  C (94)capital employed 已运用的资本   DUc - D==  
  C (95)capital expenditure 资本支出   )miY>7K  
  C (96)capital expenditureauthorization 资本支出核准   GZ# 6}/;b  
  C (97)capital expenditure control 资本支出控制   gG0P &9xz  
  C (98)capital expenditure proposal资本支出申请   Lrgv:n  
  C (99)capital funding planning 资本基金筹集计划    T|NNd1>  
  C (100)capital gain 资本收益   >|L,9lR_b  
  C (101)capital investment appraisal资本投资评估   "VxZ nT  
  C (102)capital maintenance 资本保全   g&y'#,'Q~,  
  C (103)capital resource planning 资本资源计划   \}Jy=[  
  C (104)capital surplus 资本盈余   bv`gjR  
  C (105)capital turnover 资本周转率   CUgXpU*  
  C (106)card 记录卡   XUmL8  
  C (107)cash 现金   *ktM<N58  
  C (108)cash account 现金账户   <o^_il$W  
  C (109)cash book 现金账薄   7a Fvj  
  C (110)cash cow 金牛产品   6D,xs}j1  
  C (111)cash flow 现金流量   $\l7aA5~  
  C (112)cash discounted 现金贴现   UXVjRY`M.\  
  C (113)cash flow budget 现金流量预算   M7 &u_Cn?  
  C (114)cash flow statement 现金流量表   &B\tcF  
  C (115)cash ledger 现金分类账   |ahleu  
  C (116)cash limit 现金限额   6R V]9  
  C (117)CCA 现时成本会计   0x!XE|7I  
  C (118)center 中心   ]%jlaXb  
  C (119)changeover time 变更时间   TN}YRXtW+  
  C (120)chartered entity 特许经济个体   8;YeEW 5  
  C (121)cheque 支票   3!M;Z7qF]  
  C (122)cheque register 支票登记薄   [ $_d|Z  
  C (123)coin analysis 零钱分类   60P^aj$V  
  C (124)classification 分类   F23/|q{{  
  C (125)clock card 工时卡   J&w%lYiu5  
  C (126)code 代码   2Q`@lTUv  
  C (127)commitment accounting 承诺确认会计   QLYb>8?"C  
  C (128)common cost 共同成本   > ;}np F>  
  C (129)company limited byguarantee 有限担保责任公司   2mAXBqdm  
C (130)company limited shares 股份有限公司   5;5;bBo~  
  C (131)competitive position 竞争能力状况   } )O ^xF ~  
  C (132)concept 概念   f>i6f@  
  C (133)conglomerate 跨行业企业    *r Y6  
  C (134)consistency concept 一致性概念   ^'Wkb7L  
  C (135)consolidated accounts 合并报表   '+ 1<7jl&I  
  C (136)consolidation accounting 合并会计   Z,/BPK<e  
  C (137)consortium 财团   deSrs:.  
  C (138)contingency plan 应急计划   3+_? /}<  
  C (139)contingent liabilities 或有负债   6Clxe Lk  
  C (140)continuous operation 连续生产   Mi&,64<  
  C (141)contra 抵消   E\Hhi.-  
  C (142)contract cost 合同成本   ]Ln2|$R  
  C (143)contract costing 合同成本计算   :IDD(<^9  
  C (144)contribution 贡献毛益   w(pLU$6X  
  C (145)contribution centre 贡献中心   X96>N{C*>  
  C (146)contribution chart 贡献图   )tGeQXVhbJ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cUssF%ud]  
  C (148)contribution to salesration 贡献毛益对销售比率   }Z*@EWc>  
  C (149)control 控制   > =-w2&  
  C (150)control account 控制帐户   4`5jq)  
  C (151)control limits 控制限度   hD!W&Er  
  C (152)controllability concept 可控制概念   O1IR+"0  
  C (153)controllable cost 可控制成本   {s!DRc]ln  
  C (154)conversion cost 加工成本   bFk >IifN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VH7VJ [  
  C (156)corporate appraisal 公司评估   preKg $U  
  C (157)corporate planning 公司计划    $wUFHEl  
  C (158)corporate social reporting 公司社会报告   MkZm =Sf  
  C (159)corporation 股份公司   Cw]& B  
  C (160)cost 成本   PeGL Rbx34  
  C (161)cost account 成本帐户   Ijq1ns_tx8  
  C (162)cost accounting 成本会计   8#NtZ  
  C (163)cost accounting manual 成本手册   p@] \ N  
  C (164)cost accounts calendar 成本报表的日历时间    b=v  
  C (165)cost adjustment 成本调整   z/u;afB9q  
  C (166)cost allocation 成本分配   ,-^Grmr4M  
  C (167)cost apportionment 成本分摊   o5KpiibFM  
  C (168)cost attribution 成本归属   }I<r=?  
  C (169)cost audit 成本审计   [mph iH/  
  C (170)cost behaviour 成本性态   3 RG*:9  
  C (171)cost benefit analysis 成本效益分析   /n;-f%dL  
  C (172)cost center 成本中心   T X.YTU  
  C (173)cost driver 成本动因
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