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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 /7LR;>Bj  
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  1.audit   审计 G / 5%.Bf@  
  2.attestation   鉴证 YoE3<[KD(  
  3.credibility   可信赖程度 ~;]d"'  
  4.audit of financial statements 财务报表审计 @|)Z"m7  
  5.agreed-upon procedures 执行商定程序 t >sE x:  
  6.high levels of assurance 高水平保证 P>6{&(  
  7.compilation 编制 A70d\i  
  8.reliability 可靠性 ze;KhUPRm  
  9.relevance 相关性 y!%CffF2  
  10.professional skepticism 职业谨慎  LIdF 0  
  11.objectivity 客观性 j~QwV='S  
  12. professional competence 专业胜任能力 9C i-v/M]  
  13.Senior/CPA-in-charge 项目经理 }&3 ~|kP~O  
  14.audit engagement letter 业务约定书 E!AE4B1bd  
  15.recurring audit 连续审计 8i,K~Bu=  
  16.the client 委托人 ,Lt[\_  
  17.change CPA 更换注册会计 39jG8zr=Z[  
  18.the existing CPA 现任注册会计师 w*MpX U<  
  19.the successor CPA 后任注册会计师 KGpA2Nx  
  20.the preceding CPA前任注册会计师 =rK+eG#,  
  21.issue the audit report 出具审计报告 KY N0  
  22.expert 专家 :j`s r  
  23.the board of directors 董事会 l NBL4yM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y4(  
  25.assess material misstatement risks评估重大错报风险 ;UP$yM;  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 snikn&  
  27.a general knowledge of —— 初步了解―――的情况  7[wieYj{  
  28.a more knowledge of—— 进一步了解的情况 ctJE+1#PH  
  29.the prior year‘s working papers 以前年度工作底稿 3yXY.>'  
  30.minutes of meeting 会议纪要 ei{eTp4HpV  
  31.business risks 经营风险 o8vug$=Z  
  32.appropriateness 适当性 e0 T\tc  
  33.accounting estimate 会计估计 r"R#@V\'1b  
  34.management representations 管理层声明 jNy.Y8E&  
  35.going concern assumption 持续经营假设  rXU\  
  36.audit plan 审计计划 K_-MYs .  
  37.significant audit areas 重点审计领域 as_PoCoss  
  38.error 错误 :,I:usW"  
  39.fraud舞弊 E+JqWR5  
  40.modified or additional procedures 修改或追加审计程序 tRfo$4#NY  
  41.misappropriation of assets 侵占资产 &! ?eL  
  42.transactions without substance 虚假交易 *WT`o>  
  43.unusual pressures 异常压力 6JQ'Ik;$wX  
  44.the suspected noncompliance 涉嫌存在违法行为 6MkP |vr6  
  45.materialiy 重要性 6K<K  
  46.exceed the materiality level 超过重要性水平 !0cD$^7  
  47.approach the materiality level 接近重要性水平 0K2`-mL  
  48.an acceptably low level 可接受水平 ""|Qtubv  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *=c1d o%F  
  50.misstatements or omissions 错报或漏报 @|%2f@h  
  51.aggregate 总计 Wiu"k%Qsh  
  52.subsequent events 期后事项 Qz N&>sk"  
  53.adjust the financial statements 调整财务报表 1y4  
  54.perform additional audit procedures 实施追加的审计程序 0_t`%l=  
  55.audit risk 审计风险 *`RkTc G  
  56.detection risk 检查风险  ][h}  
  57.inappropriate audit opinion 不适当的审计意见 \;"=QmRD%:  
  58.material misstatement 重大的错报 iW /}#  
  59.tolerable misstatement 可容忍错报 b%/ 1$>_  
  60.the acceptable level of detection risk 可接受的检查风险 #ucBo<[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 igR";OQk  
  62.simall business 小规模企业 [1 9,&]z  
  63.accounting system 会计系统 7x4PaX(  
  64.test of control 控制测试 qm o9G  
  65.walk-through test 穿行测试 ~`:L?Jkb6H  
  66.communication 沟通 NPe%F+X  
  67.flow chart 流程图 ~La>?:g <+  
  68.reperformance of internal control 重新执行 "!%l/_p?  
  69.audit evidence 审计证据 ]`+HO=0  
  70.substantive procedures 实质性程序 p"ZG%Ow5Q]  
  71.assertions 认定 .xWC{}7[  
  72.esistence 存在 ';=O 0)u  
  73.occurrence 发生 %n:k#  
  74.completeness 完整性 kq,ucU%>p  
  75.rights and obligations 权利和义务 ={wcfhUl+  
  76.valuation and allocation 计价和分摊 )f<z% :I+Z  
  77.cutoff 截止 4Ic*9t3  
  78.accuracy 准确性 wx0j(:B]  
  79.classification 分类 ^RtIh-Z.9  
  80.inspection 检查 1Z~FCJz  
  81.supervision of counting 监盘 d,n 'n  
  82.observation 观察 cq/$N  
  83.confirmation 函证 @7j AL-  
  84.computation 计算 HqT#$}rv  
  85.analytical procedures 分析程序 P! #[mio  
  86.vouch 核对 cP_.&!T  
  87.trace 追查 h'&%>Q 2  
  88.audit sampling 审计抽样 \Et3|Iv  
  89.error 误差 J,y[[CdH`  
  90.expected error 预期误差 pohp&Tc m  
  91.population 总体 |Uh  
  92.sampling risk 抽样风险 aH/ k Ua  
  93.non- sampling risk 非抽样风险 FSW_<%  
  94.sampling unit 抽样单位 )ea>%  
  95.statistical sampling 统计抽样 T !WT;A   
  96.tolerable error 可容忍误差 p xa*'h"b^  
  97.the risk of under reliance 信赖不足风险 .MoU1n{Yc  
  98.the risk of over reliance 信赖过度风险 ]a*d#  
  99.the risk of incorrect rejection 误拒风险 &H/'rd0M  
  100. the risk of incorrect acceptance 误受风险 DjQFi  
  101.working trial balance 试算平衡表 65$+{ s  
  102.index and cross-referencing 索引和交叉索引 C mWgcw1  
  103.cash receipt 现金收入 qm8B8&-  
  104.cash disbursement 现金支出 IE/^\ M  
  105.bank statement 银行对账单 A1>OY^p3%  
  106.bank reconciliation 银行存款余额调节表 B; h"lv  
  107.balance sheet date 资产负债表日 !/i{l  
  108.net realizable value 可变现净值 c?[I?ytl  
  109.storeroom 仓库 dufu|BL|}  
  110.sale invoice 销售发票 JL }_72gs  
  111.price list 价目表 V_}"+&W9  
  112.positive confirmation request 积极式询证函 9} M?P  
  113.negative confirmation request 消极式询证函 W_(j3pV?Ml  
  114.purchase requisition 请购单 ARwD~ Tr  
  115.receiving report 验收报告 Q%tXQP.r  
  116.gross margin 毛利 _ y8Wn}19f  
  117.manufacturing overhead 制造费用 ,,Q O^j]4~  
  118.material requisition 领料单 EF}\brD1  
  119.inventory-taking 存货盘点 ;d"F%M y  
  120.bond certificate 债券 k(7&N0V%zz  
  121.stock certificate 股票 F {4bo$~>  
  122.audit report 审计报告 tKx~1-  
  123.entity 被审计单位 {~"/Y@&]R  
  124.addressee of the audit report 审计报告的收件人 q"sed]  
  125.unqualified opinion 无保留意见 [<6^qla  
  126.qualified opinion 保留意见 }1i`6`y1  
  127.disclaimer of opinion 无法表示意见 `yXg{lk  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ipgC RHE  
  A (2)absorbed overhead 已吸收制造费用 {xB!EQ"  
  A (3)absorption costing 吸收成本计算 as4;:  
  A (4)account 账户,报表   suiS&$-E  
  A (5)accounting postulate 会计假设   J76kkW`5  
  A (6)accounting series release 会计公告文件   j2.|ln"!  
  A (7)accounting valuation 会计计价   {19PL8B~}  
  A (8)account sale 承销清单 )SRefW .v  
  A (9)accountability concept 经营责任概念   u9GQU  
  A (10)accountancy 会计职业   j9 4=hJVKi  
  A (11)accountant 会计师   2E/"hQw  
  A (12)accounting 会计   ]kRfB:4ED  
  A (13)agency cost 代理成本   u4F5h PO]  
  A (14)accounting bases 会计基础   g:D>.lKd  
  A (15)accounting manual 会计手册   Yi+wC}   
  A (16)accounting period 会计期间   xU>WEm2  
  A (17)accounting policies 会计方针   ex9g?*Q  
  A (18)accounting rate of return 会计报酬率   5Y'qaIFR  
  A (19)accounting reference date 会计参照日   X0H!/SlS  
  A (20)accounting reference period 会计参照期间   FR4QUk  
  A (21)accrual concept 应计概念   ?2;&O`x*  
  A (22)accrual expenses 应计费用   8Pn#+IvCE  
  A (23)acid test ration 速动比率(酸性测试比率)   R_ ,UMt  
  A (24)acquisition 购置   K'Tm_"[u  
  A (25)acquisition accounting 收购会计   mPN@{.(j  
  A (26)activity based accounting 作业基础成本计算   iWB=sL&p  
  A (27)adjusting events 调整事项   ZQoU3AD;  
  A (28)administrative expenses 行政管理费   st3l2Q  
  A (29)advice note 发货通知   )=Z>#iH1  
  A (30)amortization 摊销   +]A:M6P:{v  
  A (31)analytical review 分析性检查   OgQV;at  
  A (32)annual equivalent cost 年度等量成本法   ZaDyg"Tw+  
  A (33)annual report and accounts 年度报告和报表   XQs1eP'{  
  A (34)appraisal cost 检验成本   % X+:o]T  
  A (35)appropriation account 盈余分配账户   p7VTa~\zA  
  A (36)articles of association 公司章程细则   B=yqW  
  A (37)assets 资产   EC6DW=  
  A (38)assets cover 资产保障   F2dHH^  
  A (39)asset value per share 每股资产价值   zyc"]IzOU  
  A (40)associated company 联营公司   YEs&  
  A (41)attainable standard 可达标准   g\(G\ tnu>  
uK#4(eY=W  
 A (42)attributable profit 可归属利润   8'.Hyy@;  
  A (43)audit 审计   KRLQ #,9  
  A (44)audit report 审计报告   oMD>Yw c-  
  A (45)auditing standards 审计准则   Lh"<XYY  
  A (46)authorized share capital 额定股本   >#;.n(y  
  A (47)available hours 可用小时   w%VU/6~  
  A (48)avoidable costs 可避免成本 Av$^  
  B (49)back-to-back loan 易币贷款   1N^[.=  
  B (50)backflush accounting 倒退成本计算   kg~mgMR+w  
  B (51)bad debts 坏帐   `*["UER  
  B (52)bad debts ratio 坏帐比率   pb?c$n$u*  
  B (53)bank charges 银行手续费   2d(e:r h]  
  B (54)bank overdraft 银行透支   t#/YN.@r  
  B (55)bank reconciliation 银行存款调节表   a %'the  
  B (56)bank statement 银行对账单    u\x}8pn  
  B (57)bankruptcy 破产   ?)?Ng}  
  B (58)basis of apportionment 分摊基础   5\sd3<:+  
  B (59)batch 批量   M~#gRAUJ  
  B (60)batch costing 分批成本计算   =Z3F1Cq?  
  B (61)beta factor B(市场)风险因素   9ni1f{k  
  B (62)bill 账单   gX}8#O.K$  
  B (63)bill of exchange 汇票   N/'b$m5= S  
  B (64)bill of landing 提单   '&R2 U_  
  B (65)bill of materials 用料预计单   p8H'{f\G  
  B (66)bill payable 应付票据   D/B8tf+V  
  B (67)bill receivable 应收票据   kr5">"7  
  B (68)bin card 存货记录卡   S8w _ii3zd  
  B (69)bonus 红利   5 +YH.4R  
  B (70)book-keeping 薄记   };bEU wGWf  
  B (71)Boston classification 波士顿分类   ' !cCMTj  
  B (72)breakeven chart 保本图   KKPh~ThC  
  B (73)breakeven point 保本点   &yTqZ*Yuk  
  B (74)breaking-down time 复位时间   }J`w4P  
  B (75)budget 预算   2K6qY)/_  
  B (76)budget center 预算中心   /?'FE 7Y  
  B (77)budget cost allowance 预算成本折让   Mj?`j_X  
  B (78)budget manual 预算手册   g i-$Z FzB  
  B (79)budget period 预算期间   ]G= L=D^cK  
  B (80)budgetary control 预算控制   |=ba9&q  
  B (81)budgeted capacity 预算生产能力   B =T'5 &  
  B (82)burden 制造费用   |t&>5HM  
  B (83)business center 经营中心   S_4?K)n #  
  B (84)business entity 营业个体   cJ n=  
  B (85)business unit 经营单位   8f 4b&ah  
 B (86)buy-out management 管理性购买产权   L>NL:68yN  
  B (87)by-product 副产品 YnS#H"  
  C (88)called-up share capital 催缴股本   vHc%z$-d  
  C (89)capacity 生产能力   PfD.:amN7  
  C (90)capacity ratios 生产能力比率   TG?brgW  
  C (91)capital 资本   !bx;Ta.  
  C (92)capital assets pricing model资本资产计价模式   Y;Dp3v !  
  C (93)capital commitment 承诺资本   G1tY)_-8[  
  C (94)capital employed 已运用的资本   y0.'?6k  
  C (95)capital expenditure 资本支出   l -mfFN  
  C (96)capital expenditureauthorization 资本支出核准   (k)v!O-  
  C (97)capital expenditure control 资本支出控制   Z'W =\rl  
  C (98)capital expenditure proposal资本支出申请   NC`aP0S  
  C (99)capital funding planning 资本基金筹集计划   |?xN\O^#}  
  C (100)capital gain 资本收益   G]tn i  
  C (101)capital investment appraisal资本投资评估   8)3*6+D  
  C (102)capital maintenance 资本保全   HTS0 s\R$  
  C (103)capital resource planning 资本资源计划   Hqx-~hQO  
  C (104)capital surplus 资本盈余   (vnAbR#e  
  C (105)capital turnover 资本周转率   E\EsWb  
  C (106)card 记录卡   #&k5 d:  
  C (107)cash 现金   aEWWP]  
  C (108)cash account 现金账户   @4#c&h 3  
  C (109)cash book 现金账薄   RFcv^Xf  
  C (110)cash cow 金牛产品   (Q!}9K3  
  C (111)cash flow 现金流量   cn3 \kT*  
  C (112)cash discounted 现金贴现   3m)0 z{n  
  C (113)cash flow budget 现金流量预算   gp?uHKsM  
  C (114)cash flow statement 现金流量表   6OIte -c  
  C (115)cash ledger 现金分类账   EU;9 *W<  
  C (116)cash limit 现金限额   Fb>?1i`RN  
  C (117)CCA 现时成本会计   $G+@_'  
  C (118)center 中心    vF+7V*<  
  C (119)changeover time 变更时间   ]Sz:|%JP1  
  C (120)chartered entity 特许经济个体   gzT*-  
  C (121)cheque 支票   RJ&RTo  
  C (122)cheque register 支票登记薄   MUc$ j&  
  C (123)coin analysis 零钱分类   7"x;~X  
  C (124)classification 分类   NB#OCH1/9  
  C (125)clock card 工时卡   g2ixx+`?|:  
  C (126)code 代码   y9GoPC`z  
  C (127)commitment accounting 承诺确认会计   hEH?[>9  
  C (128)common cost 共同成本   [kB7@o  
  C (129)company limited byguarantee 有限担保责任公司   !hy-L_wL]  
C (130)company limited shares 股份有限公司   MrFQ5:=  
  C (131)competitive position 竞争能力状况   }C?'BRX  
  C (132)concept 概念   QO~P7r|A  
  C (133)conglomerate 跨行业企业   i$#;Kpb`^  
  C (134)consistency concept 一致性概念   Pn1^NUMZJ  
  C (135)consolidated accounts 合并报表   _8J.fT$${  
  C (136)consolidation accounting 合并会计   >\#*P'y`d  
  C (137)consortium 财团   "m8^zg hL  
  C (138)contingency plan 应急计划   6l x>>J!H  
  C (139)contingent liabilities 或有负债   :\c ^*K(9  
  C (140)continuous operation 连续生产   ]:-mbgW  
  C (141)contra 抵消   #q$HQ&k  
  C (142)contract cost 合同成本   SHgN~ Um  
  C (143)contract costing 合同成本计算   1(R}tRR7R  
  C (144)contribution 贡献毛益   @Uvz8*b6  
  C (145)contribution centre 贡献中心   2MIi=c:oqK  
  C (146)contribution chart 贡献图   ;`{H!w[D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7Q9 w?y~c  
  C (148)contribution to salesration 贡献毛益对销售比率   [ l??A 3G  
  C (149)control 控制   B dfwa  
  C (150)control account 控制帐户   MJO-q $)c  
  C (151)control limits 控制限度   #gN&lY:CFn  
  C (152)controllability concept 可控制概念   ,w4(kcg%iQ  
  C (153)controllable cost 可控制成本   J!(<y(l  
  C (154)conversion cost 加工成本    7xlkZF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;ef}}K  
  C (156)corporate appraisal 公司评估   1R%.p7@5QU  
  C (157)corporate planning 公司计划   ec;o\erPG  
  C (158)corporate social reporting 公司社会报告   cqkV9f8Ro  
  C (159)corporation 股份公司   4F:\-O   
  C (160)cost 成本   t!l&iVWs  
  C (161)cost account 成本帐户   'JE`(xD  
  C (162)cost accounting 成本会计   ^z*t%<@[Q  
  C (163)cost accounting manual 成本手册   Gb6'n$g  
  C (164)cost accounts calendar 成本报表的日历时间   &Z@o Q  
  C (165)cost adjustment 成本调整   a58H9w"u)  
  C (166)cost allocation 成本分配   ; DR$iH-F  
  C (167)cost apportionment 成本分摊    8dA~\a  
  C (168)cost attribution 成本归属   $%d*@ 'c  
  C (169)cost audit 成本审计   ;igIZ$&  
  C (170)cost behaviour 成本性态   h(dvZ= %  
  C (171)cost benefit analysis 成本效益分析   .~;\eW[  
  C (172)cost center 成本中心   9.-S(ZO  
  C (173)cost driver 成本动因
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