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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 '}Wu3X  
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  1.audit   审计 Hs%QEvZl  
  2.attestation   鉴证 g. ?*F#2  
  3.credibility   可信赖程度 H=&/Q  
  4.audit of financial statements 财务报表审计 (9}eF)+O  
  5.agreed-upon procedures 执行商定程序 eOehgU5x  
  6.high levels of assurance 高水平保证 5e)6ua,  
  7.compilation 编制 sLG>>d3R1  
  8.reliability 可靠性 b0YiQjS6>  
  9.relevance 相关性 Ug7`ez4vw  
  10.professional skepticism 职业谨慎 -R&E,X7N  
  11.objectivity 客观性 <!~1{`n%9J  
  12. professional competence 专业胜任能力 5fu+rU-#  
  13.Senior/CPA-in-charge 项目经理 l Io9,Ke  
  14.audit engagement letter 业务约定书 hza> jR  
  15.recurring audit 连续审计 a|QE *s.  
  16.the client 委托人 E-)VPZ1D  
  17.change CPA 更换注册会计 d&|z=%9xl  
  18.the existing CPA 现任注册会计师 .?rbny  
  19.the successor CPA 后任注册会计师 Fm<jg}>MAd  
  20.the preceding CPA前任注册会计师 Q(|P Zn g  
  21.issue the audit report 出具审计报告 S jVsF1d_  
  22.expert 专家 |rHG%VnBH  
  23.the board of directors 董事会 b96t0w!cs  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [DZqCo  
  25.assess material misstatement risks评估重大错报风险 Z5G]p4  
  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 B;Xoa,  
  27.a general knowledge of —— 初步了解―――的情况 F qeV3 N  
  28.a more knowledge of—— 进一步了解的情况 d>%gW*  
  29.the prior year‘s working papers 以前年度工作底稿 x&C%4Y_]  
  30.minutes of meeting 会议纪要 -)1-~7 r  
  31.business risks 经营风险 gA~20LSt  
  32.appropriateness 适当性  8]q  
  33.accounting estimate 会计估计 ic*->-!  
  34.management representations 管理层声明 d,c8Hs8  
  35.going concern assumption 持续经营假设 4\LZD{  
  36.audit plan 审计计划 Rx6l|'e  
  37.significant audit areas 重点审计领域 T'ED$}N>~  
  38.error 错误  hv+|s(  
  39.fraud舞弊 lPM3}52Xu  
  40.modified or additional procedures 修改或追加审计程序 Ih.rC>)rx  
  41.misappropriation of assets 侵占资产 f dlvn*H  
  42.transactions without substance 虚假交易 G2.|fp_}pG  
  43.unusual pressures 异常压力 YD&|1h  
  44.the suspected noncompliance 涉嫌存在违法行为 >Z+"`"^o}  
  45.materialiy 重要性 t})lr\  
  46.exceed the materiality level 超过重要性水平 >~I#JQ%  
  47.approach the materiality level 接近重要性水平 oZTgN .q  
  48.an acceptably low level 可接受水平 'lJEHz\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v*E(/}<v  
  50.misstatements or omissions 错报或漏报 o :2Q2+d  
  51.aggregate 总计 I2f?xJ2/Z  
  52.subsequent events 期后事项 #6Jc}g< ?g  
  53.adjust the financial statements 调整财务报表 XJqTmj3   
  54.perform additional audit procedures 实施追加的审计程序 +R-h ,$\=7  
  55.audit risk 审计风险 u!Xb?:3uj  
  56.detection risk 检查风险 L}'Yd'  
  57.inappropriate audit opinion 不适当的审计意见 HTmI1  
  58.material misstatement 重大的错报 )Im3'0l>  
  59.tolerable misstatement 可容忍错报 TG}d3Z U !  
  60.the acceptable level of detection risk 可接受的检查风险 vr=~M?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [r)e P({  
  62.simall business 小规模企业 |]`hXr  
  63.accounting system 会计系统 I>PZYh'.T  
  64.test of control 控制测试 2 {bhA5L  
  65.walk-through test 穿行测试 .it#`Yz;  
  66.communication 沟通 (Uk>?XAr  
  67.flow chart 流程图 qO-9 x0v#  
  68.reperformance of internal control 重新执行 6{q;1-8j+j  
  69.audit evidence 审计证据 "~F3*lk#E  
  70.substantive procedures 实质性程序 zuSq+px L@  
  71.assertions 认定 M=OCz gj  
  72.esistence 存在 C{ EAmv'  
  73.occurrence 发生 ^/HW$8wEi  
  74.completeness 完整性 0RUi\X4HI  
  75.rights and obligations 权利和义务 ohUdGO[/  
  76.valuation and allocation 计价和分摊 {_?rh,9q  
  77.cutoff 截止 bu>qsU3  
  78.accuracy 准确性 Ko6^iI1  
  79.classification 分类 ~9\$5n)a  
  80.inspection 检查 ^$v3eKA  
  81.supervision of counting 监盘 -KH)J  
  82.observation 观察 Mp~y0e  
  83.confirmation 函证 Lxv6!?v|  
  84.computation 计算 B z^|SkEit  
  85.analytical procedures 分析程序 tF*szf|$-  
  86.vouch 核对 3 iRA$C-p  
  87.trace 追查 mpgO s  
  88.audit sampling 审计抽样 $&{ti.l  
  89.error 误差 `s|]"'rX  
  90.expected error 预期误差 `lO(s%HC  
  91.population 总体 7tNc=,x}  
  92.sampling risk 抽样风险 !*aPEf270  
  93.non- sampling risk 非抽样风险 qFco3  
  94.sampling unit 抽样单位 G?AG:%H%  
  95.statistical sampling 统计抽样 {Z> M  
  96.tolerable error 可容忍误差 -'`TL$  
  97.the risk of under reliance 信赖不足风险 mMSh2B  
  98.the risk of over reliance 信赖过度风险 & $'z  
  99.the risk of incorrect rejection 误拒风险 "5C`,4s  
  100. the risk of incorrect acceptance 误受风险 +x=)/;:  
  101.working trial balance 试算平衡表 Df4+^B,1  
  102.index and cross-referencing 索引和交叉索引 ~ Vw9  
  103.cash receipt 现金收入 ?WUF!Jk  
  104.cash disbursement 现金支出 hA}~es=c  
  105.bank statement 银行对账单 k|vI<:'p,  
  106.bank reconciliation 银行存款余额调节表 'm3t|:nMU  
  107.balance sheet date 资产负债表日 ,E;;wdIt  
  108.net realizable value 可变现净值 Bj Wr5SJ  
  109.storeroom 仓库 :XG;ru%i  
  110.sale invoice 销售发票 =PkO!M m8  
  111.price list 价目表 >(r{7Qg  
  112.positive confirmation request 积极式询证函 0* ;O?T  
  113.negative confirmation request 消极式询证函 vAb^]d   
  114.purchase requisition 请购单 J-xS:Ha'l  
  115.receiving report 验收报告 #>[a{<;Kn  
  116.gross margin 毛利 JhHWu<  
  117.manufacturing overhead 制造费用 S0d~.ah30  
  118.material requisition 领料单 0Y l 4eB-  
  119.inventory-taking 存货盘点 +k\Uf*wh  
  120.bond certificate 债券 :~F:/5  
  121.stock certificate 股票 _;1}x%4v  
  122.audit report 审计报告 g7\,{Bw#E  
  123.entity 被审计单位 @%/]Q<<q  
  124.addressee of the audit report 审计报告的收件人 mYxyWB  
  125.unqualified opinion 无保留意见 2)X4y"l  
  126.qualified opinion 保留意见 rit BU:6  
  127.disclaimer of opinion 无法表示意见 r H8@69,B  
  128.adverse opinion 否定意见
y [#pC<^  
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A (1)ABC 作业基础成本计算   KLoE&ds  
  A (2)absorbed overhead 已吸收制造费用 j.e0;! (L}  
  A (3)absorption costing 吸收成本计算 #KxbM-1=  
  A (4)account 账户,报表   ~y HU^5D  
  A (5)accounting postulate 会计假设   QaIjLc~W  
  A (6)accounting series release 会计公告文件   m: n` g1  
  A (7)accounting valuation 会计计价   sRSz}]  
  A (8)account sale 承销清单 cD*}..-/4  
  A (9)accountability concept 经营责任概念   t.T UmJ  
  A (10)accountancy 会计职业   v+ 7kU=  
  A (11)accountant 会计师   _VE^/;$"l  
  A (12)accounting 会计   <"N_j]wD  
  A (13)agency cost 代理成本   /X"/ha!=&D  
  A (14)accounting bases 会计基础   7?j;7.i s(  
  A (15)accounting manual 会计手册   gr-9l0u  
  A (16)accounting period 会计期间   Vj<:GRNQ,d  
  A (17)accounting policies 会计方针   in+}/mwfC  
  A (18)accounting rate of return 会计报酬率   5|3e&  
  A (19)accounting reference date 会计参照日   q gIb/6;xQ  
  A (20)accounting reference period 会计参照期间   3E3U /K  
  A (21)accrual concept 应计概念   ho8`sh>N  
  A (22)accrual expenses 应计费用   [.se|]t7X  
  A (23)acid test ration 速动比率(酸性测试比率)   X cr  =  
  A (24)acquisition 购置   ,.iRnR  
  A (25)acquisition accounting 收购会计   :y*NM,s  
  A (26)activity based accounting 作业基础成本计算   [B@'kwD\l  
  A (27)adjusting events 调整事项   <q*oV  
  A (28)administrative expenses 行政管理费   Z4<L$i;/jN  
  A (29)advice note 发货通知   -9N@$+T  
  A (30)amortization 摊销   ,B?~-2cCz  
  A (31)analytical review 分析性检查   glDcUCF3  
  A (32)annual equivalent cost 年度等量成本法   *eI)Z=8  
  A (33)annual report and accounts 年度报告和报表   |4$M]Mf0  
  A (34)appraisal cost 检验成本   .2d9?p3Y  
  A (35)appropriation account 盈余分配账户   vEf4HZ&w  
  A (36)articles of association 公司章程细则   +$4(zP s@  
  A (37)assets 资产   'z76 Sa  
  A (38)assets cover 资产保障   `E+Jnu,jC  
  A (39)asset value per share 每股资产价值   =q N2Xg/  
  A (40)associated company 联营公司   s { #3r  
  A (41)attainable standard 可达标准   'iLpE7  
>U F  
 A (42)attributable profit 可归属利润    _zlqtO  
  A (43)audit 审计   BA\/YW @  
  A (44)audit report 审计报告   l/;X?g5+  
  A (45)auditing standards 审计准则   %ZHP2j %~  
  A (46)authorized share capital 额定股本   UOQEk22  
  A (47)available hours 可用小时   ;^t{Il'j  
  A (48)avoidable costs 可避免成本 ~l;[@jsw F  
  B (49)back-to-back loan 易币贷款   r0p w_j  
  B (50)backflush accounting 倒退成本计算   d%l{V6  
  B (51)bad debts 坏帐   _|h8q-[3  
  B (52)bad debts ratio 坏帐比率   hW{j\@R  
  B (53)bank charges 银行手续费   x.Q&$#  
  B (54)bank overdraft 银行透支   &-(463  
  B (55)bank reconciliation 银行存款调节表   LYlDc;<A  
  B (56)bank statement 银行对账单   + QQS={  
  B (57)bankruptcy 破产   o7IxJCL=Q  
  B (58)basis of apportionment 分摊基础   ss;R8:5  
  B (59)batch 批量   +`?Y?L^ J  
  B (60)batch costing 分批成本计算   KNH1#30 K  
  B (61)beta factor B(市场)风险因素   ECv)v  
  B (62)bill 账单   f~ }H  
  B (63)bill of exchange 汇票   ySI~{YVM  
  B (64)bill of landing 提单   pp9Zb.D\  
  B (65)bill of materials 用料预计单   jxYc2  
  B (66)bill payable 应付票据   =8U&[F  
  B (67)bill receivable 应收票据   v4@Z(M  
  B (68)bin card 存货记录卡   4CGPO c  
  B (69)bonus 红利   NcY608C  
  B (70)book-keeping 薄记   JN7k2]{  
  B (71)Boston classification 波士顿分类   @&[T _l  
  B (72)breakeven chart 保本图   M'_9A  
  B (73)breakeven point 保本点   (b`]M`Fc  
  B (74)breaking-down time 复位时间   hYawU @R  
  B (75)budget 预算   eh"3NRrN  
  B (76)budget center 预算中心   DxJX+.9K9  
  B (77)budget cost allowance 预算成本折让   g-Pwp[!qkf  
  B (78)budget manual 预算手册   z=$jGL  
  B (79)budget period 预算期间   =4h+ M$2  
  B (80)budgetary control 预算控制   a# c6[!   
  B (81)budgeted capacity 预算生产能力   ?yh}/T\qp  
  B (82)burden 制造费用   vTv]U5%:>%  
  B (83)business center 经营中心   [s<^&WM/  
  B (84)business entity 营业个体   >I=2!C 1w  
  B (85)business unit 经营单位   #-h\.#s  
 B (86)buy-out management 管理性购买产权   kI%%i>Y}  
  B (87)by-product 副产品 8 i?l02  
  C (88)called-up share capital 催缴股本   y\&>Z yOY  
  C (89)capacity 生产能力   52o x`t|  
  C (90)capacity ratios 生产能力比率   ;E'"Ks[GH  
  C (91)capital 资本   o/ui)U_   
  C (92)capital assets pricing model资本资产计价模式   {[+2n]f_G  
  C (93)capital commitment 承诺资本   $8a(veXd  
  C (94)capital employed 已运用的资本   '= l[;Q^Q  
  C (95)capital expenditure 资本支出   /T. KbLx~q  
  C (96)capital expenditureauthorization 资本支出核准   EM\'GW  
  C (97)capital expenditure control 资本支出控制   IgC}&  
  C (98)capital expenditure proposal资本支出申请   ^B+!N;  
  C (99)capital funding planning 资本基金筹集计划   -,["c9'3  
  C (100)capital gain 资本收益   1h.)#g?{  
  C (101)capital investment appraisal资本投资评估   ['ksP-=  
  C (102)capital maintenance 资本保全   dMr d_1  
  C (103)capital resource planning 资本资源计划   '?({;/L  
  C (104)capital surplus 资本盈余   Q[#vTB$f  
  C (105)capital turnover 资本周转率   ntmyNf?;  
  C (106)card 记录卡   x"~~l  
  C (107)cash 现金   f  nI|  
  C (108)cash account 现金账户   <x!GE>sf+  
  C (109)cash book 现金账薄   q{ O% |  
  C (110)cash cow 金牛产品   }MlwC;ot  
  C (111)cash flow 现金流量   zq%D/H6J,  
  C (112)cash discounted 现金贴现   Ux +Q  
  C (113)cash flow budget 现金流量预算   ;U_QvN|  
  C (114)cash flow statement 现金流量表   Ja ,Cvt  
  C (115)cash ledger 现金分类账   pJ ?~fp  
  C (116)cash limit 现金限额   u a\,->  
  C (117)CCA 现时成本会计   +kFxi2L6  
  C (118)center 中心   Zk[&IBE_  
  C (119)changeover time 变更时间   ,k G>?4  
  C (120)chartered entity 特许经济个体   bBY^+c<  
  C (121)cheque 支票   Ka,^OW}<%q  
  C (122)cheque register 支票登记薄   Ye.r%i &  
  C (123)coin analysis 零钱分类   asC_$tsMe  
  C (124)classification 分类   Y F*OU"2U  
  C (125)clock card 工时卡   rm} R>4  
  C (126)code 代码   1@lJonlF  
  C (127)commitment accounting 承诺确认会计   O2"gj"D  
  C (128)common cost 共同成本   h;jIYxj  
  C (129)company limited byguarantee 有限担保责任公司   Zc?ppO  
C (130)company limited shares 股份有限公司   *cO sv  
  C (131)competitive position 竞争能力状况   SI8%M=P>  
  C (132)concept 概念   Yf[Qtmh]I  
  C (133)conglomerate 跨行业企业   N;+[`l  
  C (134)consistency concept 一致性概念   pBw0" ff  
  C (135)consolidated accounts 合并报表   (L`j0kPN  
  C (136)consolidation accounting 合并会计   ^H6<Km l/V  
  C (137)consortium 财团   _.-;5M-  
  C (138)contingency plan 应急计划   n!qV>k9Y  
  C (139)contingent liabilities 或有负债   r$wxk 4%Rz  
  C (140)continuous operation 连续生产   y7^{yS[,  
  C (141)contra 抵消   sUYxT>R  
  C (142)contract cost 合同成本   m:hY`[ f6  
  C (143)contract costing 合同成本计算   $2%f 8&  
  C (144)contribution 贡献毛益   \8uIER5)  
  C (145)contribution centre 贡献中心   vip~'  
  C (146)contribution chart 贡献图   D?Ux[Ozb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pNRk.m]  
  C (148)contribution to salesration 贡献毛益对销售比率   5 B=^v#m  
  C (149)control 控制   HfLLlH<L`&  
  C (150)control account 控制帐户   8?FbtBAn  
  C (151)control limits 控制限度   5cWw7V<m  
  C (152)controllability concept 可控制概念   $u/E\l  
  C (153)controllable cost 可控制成本   03j]d&P%d  
  C (154)conversion cost 加工成本   MJ=)v]a  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   tBc t  
  C (156)corporate appraisal 公司评估   O3CFme  
  C (157)corporate planning 公司计划   !*`-iQo&  
  C (158)corporate social reporting 公司社会报告   b<]n%Q'n  
  C (159)corporation 股份公司   (@#M!'  
  C (160)cost 成本   ;Q+xK h%  
  C (161)cost account 成本帐户   ?,yj")+  
  C (162)cost accounting 成本会计   X(7qZ P~  
  C (163)cost accounting manual 成本手册   {$ep7;'d  
  C (164)cost accounts calendar 成本报表的日历时间   4l&g6YneX  
  C (165)cost adjustment 成本调整   1[ ]&(Pa  
  C (166)cost allocation 成本分配   LbtX0^  
  C (167)cost apportionment 成本分摊   0 &GRPu27  
  C (168)cost attribution 成本归属   -)~SM&  
  C (169)cost audit 成本审计   3R&lqxhg  
  C (170)cost behaviour 成本性态   ;us%/kOR  
  C (171)cost benefit analysis 成本效益分析   Nl' )l"  
  C (172)cost center 成本中心   q:<{% U$  
  C (173)cost driver 成本动因
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