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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 @V$I?iXV  
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  1.audit   审计 Jn*Nao_)  
  2.attestation   鉴证 g5}lLKT  
  3.credibility   可信赖程度 ra]:$XJ5=a  
  4.audit of financial statements 财务报表审计 V\AK6U@r^  
  5.agreed-upon procedures 执行商定程序 p.C1nh  
  6.high levels of assurance 高水平保证 b/nOdFO@  
  7.compilation 编制 FZp<|t  
  8.reliability 可靠性 y@A6$[%(E|  
  9.relevance 相关性  %}h`+L  
  10.professional skepticism 职业谨慎 akC>s8tqlA  
  11.objectivity 客观性 Y 9i][  
  12. professional competence 专业胜任能力  , ]7XMU3  
  13.Senior/CPA-in-charge 项目经理 J)*8|E9P  
  14.audit engagement letter 业务约定书 E~RV1)  
  15.recurring audit 连续审计 4)^vMG&  
  16.the client 委托人 Fc'[+L--Q  
  17.change CPA 更换注册会计 H* /&A9("  
  18.the existing CPA 现任注册会计师 kwlC[G$j7  
  19.the successor CPA 后任注册会计师 (;UP%H>  
  20.the preceding CPA前任注册会计师 1i'Z ei)  
  21.issue the audit report 出具审计报告 )~}P gbZ^  
  22.expert 专家 Fg=v6j4W  
  23.the board of directors 董事会 G#0,CLGN^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rz.IoQo  
  25.assess material misstatement risks评估重大错报风险 u s`}  
  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 E  eB3 }  
  27.a general knowledge of —— 初步了解―――的情况 o,FUfO}F  
  28.a more knowledge of—— 进一步了解的情况 :Fw?{0  
  29.the prior year‘s working papers 以前年度工作底稿 6vobta^w  
  30.minutes of meeting 会议纪要 K_#UZA< Y  
  31.business risks 经营风险 ln#\sA?iG  
  32.appropriateness 适当性 .S!-e$EJ  
  33.accounting estimate 会计估计 %ek"!A  
  34.management representations 管理层声明 .&iN(Bd  
  35.going concern assumption 持续经营假设 ltSh'w0  
  36.audit plan 审计计划 o1k#."wHr  
  37.significant audit areas 重点审计领域 ~<,Sh~Ana.  
  38.error 错误 y(v_-6b  
  39.fraud舞弊 V#J"c8n  
  40.modified or additional procedures 修改或追加审计程序 yW("G-Nm  
  41.misappropriation of assets 侵占资产 <d"Gg/@a  
  42.transactions without substance 虚假交易 r6t&E%b  
  43.unusual pressures 异常压力 El (/em  
  44.the suspected noncompliance 涉嫌存在违法行为 }g{_AiP rv  
  45.materialiy 重要性 "PzP; Br  
  46.exceed the materiality level 超过重要性水平 1lcnRHO  
  47.approach the materiality level 接近重要性水平 {eR9 ;2!  
  48.an acceptably low level 可接受水平 lzDdD3Ouc  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "IwM: v  
  50.misstatements or omissions 错报或漏报 W:O0}   
  51.aggregate 总计 |>2: eH  
  52.subsequent events 期后事项 HO5d%85   
  53.adjust the financial statements 调整财务报表 ET-Vm >]  
  54.perform additional audit procedures 实施追加的审计程序 e4[) WNR  
  55.audit risk 审计风险 _z8;lt   
  56.detection risk 检查风险 Y<Q\d[3^F  
  57.inappropriate audit opinion 不适当的审计意见 w$>3pQ8d  
  58.material misstatement 重大的错报 j=ihbR^]Tl  
  59.tolerable misstatement 可容忍错报 h8 =h >W-  
  60.the acceptable level of detection risk 可接受的检查风险 d#\W hRE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ETp'oh}?  
  62.simall business 小规模企业 ?"j@;/=  
  63.accounting system 会计系统 2 B` 8eb  
  64.test of control 控制测试 V]c5 Z$Bd  
  65.walk-through test 穿行测试 l>7r2;  
  66.communication 沟通 T//S,   
  67.flow chart 流程图 1;Xgc@  
  68.reperformance of internal control 重新执行 .pvxh|V  
  69.audit evidence 审计证据 #DUh(:E'`  
  70.substantive procedures 实质性程序 r1Z<:}ZwK  
  71.assertions 认定 [ H,u)8)  
  72.esistence 存在 U3F3((EYJ  
  73.occurrence 发生 (WE,dY+.  
  74.completeness 完整性 hhmGv9P  
  75.rights and obligations 权利和义务 0JXqhc9'  
  76.valuation and allocation 计价和分摊 ?/d!R]3  
  77.cutoff 截止 ~G `J r  
  78.accuracy 准确性 0=;YnsY  
  79.classification 分类 QlD6i-a  
  80.inspection 检查 l~1AT%  
  81.supervision of counting 监盘 uvB1VV4  
  82.observation 观察 SRCOs1(EK9  
  83.confirmation 函证 8i: [:Z  
  84.computation 计算 >Z\BfH  
  85.analytical procedures 分析程序 5@P-g  
  86.vouch 核对 R2LK.bTVn  
  87.trace 追查 JD~aUB%  
  88.audit sampling 审计抽样 M<[ ?g5=#  
  89.error 误差 L'9N9CR{i  
  90.expected error 预期误差 y $V[_TN  
  91.population 总体 (X}@^]lpa  
  92.sampling risk 抽样风险 XnXb&@Y  
  93.non- sampling risk 非抽样风险 3k' .(P|F  
  94.sampling unit 抽样单位 BXhWTGiG  
  95.statistical sampling 统计抽样 H06Bj(Y!  
  96.tolerable error 可容忍误差 70Ka!  
  97.the risk of under reliance 信赖不足风险 -3hCiKq  
  98.the risk of over reliance 信赖过度风险 9#rt:&xo0  
  99.the risk of incorrect rejection 误拒风险 SI*^f\lu  
  100. the risk of incorrect acceptance 误受风险 SLoo:)  
  101.working trial balance 试算平衡表 .wc = ]  
  102.index and cross-referencing 索引和交叉索引 daX*}Ix  
  103.cash receipt 现金收入 dWR1cvB(wY  
  104.cash disbursement 现金支出 HXks_ix )  
  105.bank statement 银行对账单 >V!LitdJ  
  106.bank reconciliation 银行存款余额调节表 9Nt3Z >d  
  107.balance sheet date 资产负债表日 Z nXejpj)D  
  108.net realizable value 可变现净值 VzwPBQ -  
  109.storeroom 仓库 eb!_ie"D  
  110.sale invoice 销售发票 ^ vbWRG~  
  111.price list 价目表 @vs@>CYdz  
  112.positive confirmation request 积极式询证函 7GZq|M_:y  
  113.negative confirmation request 消极式询证函 _!AJiP3!)4  
  114.purchase requisition 请购单 /#t&~E_|  
  115.receiving report 验收报告 6^YJ]w  
  116.gross margin 毛利 5 09Q0 [k  
  117.manufacturing overhead 制造费用 FA$zZs10\  
  118.material requisition 领料单 '6zd;l9Z  
  119.inventory-taking 存货盘点 r4 eUZ .8R  
  120.bond certificate 债券 C6@t  
  121.stock certificate 股票 +LzovC@^  
  122.audit report 审计报告 1^{`lK~2  
  123.entity 被审计单位 o&-L0]i|  
  124.addressee of the audit report 审计报告的收件人 =n0*{~r  
  125.unqualified opinion 无保留意见 e.;M.8N#SQ  
  126.qualified opinion 保留意见 Vxh.<b6&'  
  127.disclaimer of opinion 无法表示意见 h~miP7,c<u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O&$0&dhc  
  A (2)absorbed overhead 已吸收制造费用 G) 7)]yBL  
  A (3)absorption costing 吸收成本计算 )=H{5&e#u  
  A (4)account 账户,报表   E $6ejGw-  
  A (5)accounting postulate 会计假设   crn k|o  
  A (6)accounting series release 会计公告文件   *fhX*e8y  
  A (7)accounting valuation 会计计价   $qm~c[x%  
  A (8)account sale 承销清单 w O!u!I  
  A (9)accountability concept 经营责任概念   Do;#NLrWb  
  A (10)accountancy 会计职业   a %K}j\M  
  A (11)accountant 会计师   xm^95}80yh  
  A (12)accounting 会计   (9GbG"   
  A (13)agency cost 代理成本   K $-;;pUl  
  A (14)accounting bases 会计基础   |.w;r   
  A (15)accounting manual 会计手册   ;<-7*}Dj  
  A (16)accounting period 会计期间   ^ d\SPZ  
  A (17)accounting policies 会计方针   "# S>I8d  
  A (18)accounting rate of return 会计报酬率   z="L4  
  A (19)accounting reference date 会计参照日   <abKiXA"  
  A (20)accounting reference period 会计参照期间   !N~*EI$  
  A (21)accrual concept 应计概念   -JTG?JOd]  
  A (22)accrual expenses 应计费用   dlD}Ub  
  A (23)acid test ration 速动比率(酸性测试比率)   XxO n3i  
  A (24)acquisition 购置   r95zP]T  
  A (25)acquisition accounting 收购会计   K`4GU[ul  
  A (26)activity based accounting 作业基础成本计算   GqUSVQ  
  A (27)adjusting events 调整事项   Lt>7hBe"  
  A (28)administrative expenses 行政管理费   #s+Q{2s  
  A (29)advice note 发货通知   tWk{1IL  
  A (30)amortization 摊销   ! F7:i  
  A (31)analytical review 分析性检查   M+aE ma  
  A (32)annual equivalent cost 年度等量成本法   v2J0u:#,  
  A (33)annual report and accounts 年度报告和报表   `-O= >U5nH  
  A (34)appraisal cost 检验成本   IJP gFZ7  
  A (35)appropriation account 盈余分配账户   _A-V@%3  
  A (36)articles of association 公司章程细则   ;.s: X  
  A (37)assets 资产   wj%wp[KA$  
  A (38)assets cover 资产保障   h5- d;RKE  
  A (39)asset value per share 每股资产价值   qG9qN.|dC  
  A (40)associated company 联营公司   g rbTcLSF  
  A (41)attainable standard 可达标准   295w.X(J  
'h}7YP, w  
 A (42)attributable profit 可归属利润   OCW+?B;  
  A (43)audit 审计   B||c(ue  
  A (44)audit report 审计报告   (,LL[&;:  
  A (45)auditing standards 审计准则   #:{6b *}  
  A (46)authorized share capital 额定股本   V2Y$yV8g1  
  A (47)available hours 可用小时   D[~}uZ4\  
  A (48)avoidable costs 可避免成本 q^Inb)FeN  
  B (49)back-to-back loan 易币贷款   Ae3,^  
  B (50)backflush accounting 倒退成本计算   K-4td C3  
  B (51)bad debts 坏帐   v@_in(dk  
  B (52)bad debts ratio 坏帐比率   Mi74Xl i  
  B (53)bank charges 银行手续费   ORH93 `  
  B (54)bank overdraft 银行透支   RgGA$HN/  
  B (55)bank reconciliation 银行存款调节表   Dl\d_:+  
  B (56)bank statement 银行对账单   NI\H \#bJ  
  B (57)bankruptcy 破产   EcW1;wH  
  B (58)basis of apportionment 分摊基础   &@; RI~  
  B (59)batch 批量   p&5S|![\  
  B (60)batch costing 分批成本计算   B01^oYM}  
  B (61)beta factor B(市场)风险因素   v3^t/[e~:  
  B (62)bill 账单   W5/};K\.  
  B (63)bill of exchange 汇票   1Z:R,\+L  
  B (64)bill of landing 提单   76cEKHa<  
  B (65)bill of materials 用料预计单   b-nYxd  
  B (66)bill payable 应付票据   HRHrSf7  
  B (67)bill receivable 应收票据   Gl>E[iO  
  B (68)bin card 存货记录卡   <E}N=J'uJ  
  B (69)bonus 红利   GCH[lb>IJv  
  B (70)book-keeping 薄记   gj;@?o0  
  B (71)Boston classification 波士顿分类   @1.9PR$x  
  B (72)breakeven chart 保本图   S'@=3)  
  B (73)breakeven point 保本点   DMMLzS0A  
  B (74)breaking-down time 复位时间   !4B_$6US  
  B (75)budget 预算    UTX](:TC  
  B (76)budget center 预算中心   +H}e)1^ I  
  B (77)budget cost allowance 预算成本折让   u]*5Ex(?  
  B (78)budget manual 预算手册   pqq?*\W&[v  
  B (79)budget period 预算期间   (nz}J)T&  
  B (80)budgetary control 预算控制   CJA+v-  
  B (81)budgeted capacity 预算生产能力   0n5!B..m}  
  B (82)burden 制造费用   z8tl0gd%D  
  B (83)business center 经营中心   M.[wKGX(  
  B (84)business entity 营业个体   +2y&B,L_Wh  
  B (85)business unit 经营单位   GZ"/k<~0  
 B (86)buy-out management 管理性购买产权   @g\;` #l  
  B (87)by-product 副产品 p1^0{ILx  
  C (88)called-up share capital 催缴股本   qUg9$oh{LI  
  C (89)capacity 生产能力   [R\=M'  
  C (90)capacity ratios 生产能力比率   pK"&QPv  
  C (91)capital 资本   8KKz5\kn7  
  C (92)capital assets pricing model资本资产计价模式   r=0j7 ^B#  
  C (93)capital commitment 承诺资本   $rTu6(i1  
  C (94)capital employed 已运用的资本   0BFz7  
  C (95)capital expenditure 资本支出   GBr,LN  
  C (96)capital expenditureauthorization 资本支出核准   kjX7- ZPY  
  C (97)capital expenditure control 资本支出控制   -lnevrl   
  C (98)capital expenditure proposal资本支出申请   2L[l'}  
  C (99)capital funding planning 资本基金筹集计划   Gl;f#}  
  C (100)capital gain 资本收益   C9pnU,[  
  C (101)capital investment appraisal资本投资评估   - 3]|[  
  C (102)capital maintenance 资本保全   ,-:a?#f>  
  C (103)capital resource planning 资本资源计划   to51hjV  
  C (104)capital surplus 资本盈余   ?\M)WDO  
  C (105)capital turnover 资本周转率   ifHU|0_=  
  C (106)card 记录卡   _XWnS9  
  C (107)cash 现金   idz9YpW  
  C (108)cash account 现金账户   Ge1duRGa  
  C (109)cash book 现金账薄   {\Ys@FF  
  C (110)cash cow 金牛产品   Z>h{` X\2  
  C (111)cash flow 现金流量   \-d '9b?  
  C (112)cash discounted 现金贴现   CPGL!:  
  C (113)cash flow budget 现金流量预算   x97H(*  
  C (114)cash flow statement 现金流量表   RxMoD.kx  
  C (115)cash ledger 现金分类账   1=>2uYKR  
  C (116)cash limit 现金限额   ()B7(Y  
  C (117)CCA 现时成本会计   o"4E+1qwM  
  C (118)center 中心   2_.CX(kI  
  C (119)changeover time 变更时间   e3pnk =u  
  C (120)chartered entity 特许经济个体   `Jqf**t  
  C (121)cheque 支票   I3An57YV].  
  C (122)cheque register 支票登记薄   l{QC}{Ejc2  
  C (123)coin analysis 零钱分类   Kk>DYHZ6y  
  C (124)classification 分类   /]g>#J%b  
  C (125)clock card 工时卡   90(UgK&Y  
  C (126)code 代码   <dS5|||  
  C (127)commitment accounting 承诺确认会计   ExqM1&zpK  
  C (128)common cost 共同成本   K?JV ]^  
  C (129)company limited byguarantee 有限担保责任公司   01o [!nT  
C (130)company limited shares 股份有限公司   -`g J  
  C (131)competitive position 竞争能力状况    }EP|Mb  
  C (132)concept 概念   nAvs~J  
  C (133)conglomerate 跨行业企业   ;xI0\a7  
  C (134)consistency concept 一致性概念   tStJ2-5*t  
  C (135)consolidated accounts 合并报表   /wlFD,+8  
  C (136)consolidation accounting 合并会计   g kn)V~ij  
  C (137)consortium 财团   n@_)fFD%  
  C (138)contingency plan 应急计划   2=O ))^8  
  C (139)contingent liabilities 或有负债   #:Xa'D+  
  C (140)continuous operation 连续生产   &AJUY()8  
  C (141)contra 抵消   m' c#uU  
  C (142)contract cost 合同成本   r;$r=Ufr  
  C (143)contract costing 合同成本计算   mfz"M)1p1  
  C (144)contribution 贡献毛益   ^t7_3%%w  
  C (145)contribution centre 贡献中心   0yKh p: ^  
  C (146)contribution chart 贡献图   xmOM<0T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   m $)YYpX  
  C (148)contribution to salesration 贡献毛益对销售比率   EFeAr@nj  
  C (149)control 控制   w~p4S+k&  
  C (150)control account 控制帐户   >ks3WMm  
  C (151)control limits 控制限度   Agz=8=S%  
  C (152)controllability concept 可控制概念   vLr&ay!w  
  C (153)controllable cost 可控制成本   eA1'qww"'  
  C (154)conversion cost 加工成本   =^#0.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^SgN(-QH  
  C (156)corporate appraisal 公司评估   d0Tg qO{  
  C (157)corporate planning 公司计划   Vl-D<M+i h  
  C (158)corporate social reporting 公司社会报告   t={poQC~  
  C (159)corporation 股份公司   pA*i!.E/b  
  C (160)cost 成本   b13nE .  
  C (161)cost account 成本帐户   !#C)99L"F  
  C (162)cost accounting 成本会计   u 6f4yQ  
  C (163)cost accounting manual 成本手册   @::lJDGVv  
  C (164)cost accounts calendar 成本报表的日历时间   $@68=  
  C (165)cost adjustment 成本调整   RZ<.\N (M  
  C (166)cost allocation 成本分配   \_?yzgf  
  C (167)cost apportionment 成本分摊   @ }ZGY^  
  C (168)cost attribution 成本归属   [+_\z',u  
  C (169)cost audit 成本审计   5%'o%`?i  
  C (170)cost behaviour 成本性态   4_WH 6Z  
  C (171)cost benefit analysis 成本效益分析   } !Xf&c{7{  
  C (172)cost center 成本中心   >}mNi:6xq  
  C (173)cost driver 成本动因
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