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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 pk9Ics;y  
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  1.audit   审计 *gH]R*Q[Rt  
  2.attestation   鉴证 :.ZWYze  
  3.credibility   可信赖程度 T+nID@"36  
  4.audit of financial statements 财务报表审计 I3.. Yk%7  
  5.agreed-upon procedures 执行商定程序 iV/I909*''  
  6.high levels of assurance 高水平保证  P 9yMf~  
  7.compilation 编制 >\[]z^J  
  8.reliability 可靠性 r|UJJ9i  
  9.relevance 相关性 D%]S>g5k  
  10.professional skepticism 职业谨慎 5?;<^J  
  11.objectivity 客观性 x3&gB`j-  
  12. professional competence 专业胜任能力 3 !l>\#q6  
  13.Senior/CPA-in-charge 项目经理 5h/,*p6Nje  
  14.audit engagement letter 业务约定书 exJc[G&t(  
  15.recurring audit 连续审计 <z\SKR[  
  16.the client 委托人 ={;pg(  
  17.change CPA 更换注册会计 I;NW!"pU  
  18.the existing CPA 现任注册会计师 ,:PMS8pS  
  19.the successor CPA 后任注册会计师 q  
  20.the preceding CPA前任注册会计师 |&8XmexLb  
  21.issue the audit report 出具审计报告 ':pDlUA  
  22.expert 专家 nC p/.]Y*  
  23.the board of directors 董事会 q~ a FV<Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3h:~NL  
  25.assess material misstatement risks评估重大错报风险 X3G593ts  
  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 =F$?`q`  
  27.a general knowledge of —— 初步了解―――的情况 xg/(  
  28.a more knowledge of—— 进一步了解的情况 F}So=Jz9h  
  29.the prior year‘s working papers 以前年度工作底稿 :rU.5(,  
  30.minutes of meeting 会议纪要 ;Va(l$zD  
  31.business risks 经营风险 _ +DL   
  32.appropriateness 适当性 5(ZOm|3ix  
  33.accounting estimate 会计估计 iSO xQ  
  34.management representations 管理层声明 1<'z)r4  
  35.going concern assumption 持续经营假设 GP c B(  
  36.audit plan 审计计划 FDD=I\Ic  
  37.significant audit areas 重点审计领域 7JBs7LG  
  38.error 错误 |K1S(m<F  
  39.fraud舞弊 _y[C52,  
  40.modified or additional procedures 修改或追加审计程序 Qw2`@P8W  
  41.misappropriation of assets 侵占资产 d[9{&YnH !  
  42.transactions without substance 虚假交易 L@GICW~  
  43.unusual pressures 异常压力 &zF>5@fM  
  44.the suspected noncompliance 涉嫌存在违法行为 T;(,9>Qsu  
  45.materialiy 重要性 8c.>6 Hy  
  46.exceed the materiality level 超过重要性水平 0a89<yX  
  47.approach the materiality level 接近重要性水平 @/kI;8  
  48.an acceptably low level 可接受水平 +8zACs{p  
  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 [<f2h-V$  
  50.misstatements or omissions 错报或漏报 \)/qCeiZ  
  51.aggregate 总计 n{!{,s  
  52.subsequent events 期后事项 <&b,%O  
  53.adjust the financial statements 调整财务报表 c  qCNk  
  54.perform additional audit procedures 实施追加的审计程序 !6=s{V&r1  
  55.audit risk 审计风险 uSR%6=$  
  56.detection risk 检查风险 8< ; .  
  57.inappropriate audit opinion 不适当的审计意见 &*OwoTgk+  
  58.material misstatement 重大的错报 Oh1U=V2~  
  59.tolerable misstatement 可容忍错报 +:@^nPfHy  
  60.the acceptable level of detection risk 可接受的检查风险 qY8; k #  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :G 5p`;hGo  
  62.simall business 小规模企业 TNqL ')f  
  63.accounting system 会计系统 Db Qp (W0  
  64.test of control 控制测试 W,[ RB  
  65.walk-through test 穿行测试 y_Lnk=Q ^  
  66.communication 沟通 Wd7*7']  
  67.flow chart 流程图 9ia&/BT7"z  
  68.reperformance of internal control 重新执行 >P j#?j*Y  
  69.audit evidence 审计证据 ~$6` e:n  
  70.substantive procedures 实质性程序 >97YK =  
  71.assertions 认定 L?nhm=D  
  72.esistence 存在 \2 DED  
  73.occurrence 发生 e">&B]#}  
  74.completeness 完整性 L-E &m*%  
  75.rights and obligations 权利和义务 CrI<rD%'  
  76.valuation and allocation 计价和分摊 (Z>?\iNJ  
  77.cutoff 截止 9e`};DE   
  78.accuracy 准确性 #9TL5-1y  
  79.classification 分类 .) tQ&2  
  80.inspection 检查 k?7"r4Vc)S  
  81.supervision of counting 监盘 ,|RKM  
  82.observation 观察 [xM&Jdf8  
  83.confirmation 函证 >oq\`E  
  84.computation 计算 h!dij ^bD  
  85.analytical procedures 分析程序 IrYj#,xJ  
  86.vouch 核对 <7`k[~)VB  
  87.trace 追查 T4:H:  
  88.audit sampling 审计抽样 h$`m0-'  
  89.error 误差 ).jQ+XE'>  
  90.expected error 预期误差 VvIUAn  
  91.population 总体 Ec<33i]h*p  
  92.sampling risk 抽样风险 |e#W;q$v  
  93.non- sampling risk 非抽样风险 O8#]7\)  
  94.sampling unit 抽样单位 uSXnf  
  95.statistical sampling 统计抽样 -_9*BvS]R  
  96.tolerable error 可容忍误差 tLKf]5}f  
  97.the risk of under reliance 信赖不足风险 Hx+r 9w  
  98.the risk of over reliance 信赖过度风险 -`5]%.E&8  
  99.the risk of incorrect rejection 误拒风险 W>!:K^8]  
  100. the risk of incorrect acceptance 误受风险 vWmt<E|e  
  101.working trial balance 试算平衡表 ]+,L/P  
  102.index and cross-referencing 索引和交叉索引 C"n!mr{srt  
  103.cash receipt 现金收入 5GAW3j{  
  104.cash disbursement 现金支出 <[ dt2)%L>  
  105.bank statement 银行对账单 L=;T$4+p  
  106.bank reconciliation 银行存款余额调节表 / :.I&^>P  
  107.balance sheet date 资产负债表日 >{Ayzz>v  
  108.net realizable value 可变现净值 92Gfxld\  
  109.storeroom 仓库 ~c v|,  
  110.sale invoice 销售发票 1:<n(?5JI  
  111.price list 价目表 rCqwJoC`v  
  112.positive confirmation request 积极式询证函 L %acsb}  
  113.negative confirmation request 消极式询证函 91 R7Rrne  
  114.purchase requisition 请购单 j{FRD8]V  
  115.receiving report 验收报告 U^[AW$WzU  
  116.gross margin 毛利 rhOxy Y0  
  117.manufacturing overhead 制造费用 O D5qPovsd  
  118.material requisition 领料单 U4dfO=  
  119.inventory-taking 存货盘点 b&E"r*i|  
  120.bond certificate 债券 pFMJG<W9,  
  121.stock certificate 股票 XC<'m{^(m  
  122.audit report 审计报告 .I|b9$V  
  123.entity 被审计单位 x Y$x= )  
  124.addressee of the audit report 审计报告的收件人 zytW3sTZA  
  125.unqualified opinion 无保留意见 IIMf\JdM  
  126.qualified opinion 保留意见 'S}3lsIE  
  127.disclaimer of opinion 无法表示意见 19R~&E's  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   xC + >R1)  
  A (2)absorbed overhead 已吸收制造费用 KgYQxEbIW  
  A (3)absorption costing 吸收成本计算 PfYeV/M|  
  A (4)account 账户,报表   hyPS 6Y'1  
  A (5)accounting postulate 会计假设   `;G@qp:A  
  A (6)accounting series release 会计公告文件   d\Up6F  
  A (7)accounting valuation 会计计价   ;xh.95BP`  
  A (8)account sale 承销清单 9qi|)!!L  
  A (9)accountability concept 经营责任概念   J s33S)  
  A (10)accountancy 会计职业   )RFY2 }  
  A (11)accountant 会计师   d$\n@}8eZp  
  A (12)accounting 会计   x/]G"?Uix  
  A (13)agency cost 代理成本   KJ&I4CU]^  
  A (14)accounting bases 会计基础   Z! /_H($  
  A (15)accounting manual 会计手册   #Q_Scxf  
  A (16)accounting period 会计期间   AWFq5YMSI  
  A (17)accounting policies 会计方针   !+Cc^{  
  A (18)accounting rate of return 会计报酬率   k=d _{2 ~  
  A (19)accounting reference date 会计参照日    fZap\  
  A (20)accounting reference period 会计参照期间   iX2exJto  
  A (21)accrual concept 应计概念   e GAto  
  A (22)accrual expenses 应计费用   ?Nt m5(R  
  A (23)acid test ration 速动比率(酸性测试比率)   OP(om$xm  
  A (24)acquisition 购置   ;x_T*} CH  
  A (25)acquisition accounting 收购会计   ulg=,+%r  
  A (26)activity based accounting 作业基础成本计算   0%rE*h9+  
  A (27)adjusting events 调整事项   6e,IjocsB  
  A (28)administrative expenses 行政管理费   /3Y"F"`M.  
  A (29)advice note 发货通知   kG4])qxC'  
  A (30)amortization 摊销   &`!H1E^  
  A (31)analytical review 分析性检查    S {XO3  
  A (32)annual equivalent cost 年度等量成本法   Iza#v0  
  A (33)annual report and accounts 年度报告和报表   &-IkM%_A9  
  A (34)appraisal cost 检验成本   /i!/)]*-  
  A (35)appropriation account 盈余分配账户   =mwAbh)[7n  
  A (36)articles of association 公司章程细则   C@ XnV=J  
  A (37)assets 资产   aY, '^S  
  A (38)assets cover 资产保障   bB/fU7<{)u  
  A (39)asset value per share 每股资产价值   ~t*_  
  A (40)associated company 联营公司   Hjs#p{t[  
  A (41)attainable standard 可达标准   ]~3a~  
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 A (42)attributable profit 可归属利润   ?` ebi|6  
  A (43)audit 审计   _jCu=l_  
  A (44)audit report 审计报告   J8@bPS27q  
  A (45)auditing standards 审计准则   r<dvo%I#|  
  A (46)authorized share capital 额定股本   DM)Re~*  
  A (47)available hours 可用小时   W+V &  
  A (48)avoidable costs 可避免成本 (L1O;~$  
  B (49)back-to-back loan 易币贷款   './qBJ  
  B (50)backflush accounting 倒退成本计算   Z_jV0[\v0P  
  B (51)bad debts 坏帐   2jQ?-/Q8#  
  B (52)bad debts ratio 坏帐比率   QUXr#!rPY|  
  B (53)bank charges 银行手续费   j=Q ?d]  
  B (54)bank overdraft 银行透支   D_z&G)  
  B (55)bank reconciliation 银行存款调节表   :Ef$[_S>  
  B (56)bank statement 银行对账单   L?(1 [jB4G  
  B (57)bankruptcy 破产   }p9#Bzc  
  B (58)basis of apportionment 分摊基础   C91'dM  
  B (59)batch 批量   rc{F17~vX  
  B (60)batch costing 分批成本计算   8"wavh|g4  
  B (61)beta factor B(市场)风险因素   Z2]\k|%<Fa  
  B (62)bill 账单   >I/~)B`jhE  
  B (63)bill of exchange 汇票   sU^K5oo  
  B (64)bill of landing 提单   a\ MJh+K  
  B (65)bill of materials 用料预计单   CfOhk  
  B (66)bill payable 应付票据   9M[   
  B (67)bill receivable 应收票据   WH+S d  
  B (68)bin card 存货记录卡   (iO/@iw  
  B (69)bonus 红利   J<iiA:&J  
  B (70)book-keeping 薄记   ]>(pQD  
  B (71)Boston classification 波士顿分类   NQbgk+&wD  
  B (72)breakeven chart 保本图   UPuG&A#VV  
  B (73)breakeven point 保本点   bwjLMWEVq  
  B (74)breaking-down time 复位时间   t .XuH#  
  B (75)budget 预算   Oh1a'&  
  B (76)budget center 预算中心   tF!C']  
  B (77)budget cost allowance 预算成本折让   ,f~8:LHq  
  B (78)budget manual 预算手册   mL s>RR#b  
  B (79)budget period 预算期间   1[?xf4EMG  
  B (80)budgetary control 预算控制   nhq,Y0YH  
  B (81)budgeted capacity 预算生产能力   -A"0mS8L  
  B (82)burden 制造费用   _#E@& z".L  
  B (83)business center 经营中心   u&Xn#f h  
  B (84)business entity 营业个体   7I@@} A  
  B (85)business unit 经营单位   a&n}pnEn)  
 B (86)buy-out management 管理性购买产权   LgSVEQb6\|  
  B (87)by-product 副产品 C #@5 :$  
  C (88)called-up share capital 催缴股本   ]<o^Q[OL  
  C (89)capacity 生产能力   v kW2&  
  C (90)capacity ratios 生产能力比率   {*qz<U >  
  C (91)capital 资本   M ~6k[ew  
  C (92)capital assets pricing model资本资产计价模式   H#I%6k*\a  
  C (93)capital commitment 承诺资本   G"p rq&  
  C (94)capital employed 已运用的资本   3q(]Dg;v  
  C (95)capital expenditure 资本支出   G9c2kX.Bf  
  C (96)capital expenditureauthorization 资本支出核准   J#k.!]r,Y  
  C (97)capital expenditure control 资本支出控制   4 g/Ly8  
  C (98)capital expenditure proposal资本支出申请   G]>P!]  
  C (99)capital funding planning 资本基金筹集计划   vo'{phtF)M  
  C (100)capital gain 资本收益   u6p nO  
  C (101)capital investment appraisal资本投资评估   V7Mp<x%  
  C (102)capital maintenance 资本保全   `SESj)W(y  
  C (103)capital resource planning 资本资源计划   ].*I Z  
  C (104)capital surplus 资本盈余   BIEeHN4  
  C (105)capital turnover 资本周转率   F='rGQK!1  
  C (106)card 记录卡   JsQmn<Yt  
  C (107)cash 现金    .Aa(  
  C (108)cash account 现金账户   rWzO> v  
  C (109)cash book 现金账薄   ( |Xc_nC  
  C (110)cash cow 金牛产品   bQ_N^[oxQ  
  C (111)cash flow 现金流量   i<u k}  
  C (112)cash discounted 现金贴现   JKYkS*.a}  
  C (113)cash flow budget 现金流量预算   %-, -:e  
  C (114)cash flow statement 现金流量表   T#G (&0J5  
  C (115)cash ledger 现金分类账   R`emI7|  
  C (116)cash limit 现金限额   -]vPF|  
  C (117)CCA 现时成本会计   3ES3, uR  
  C (118)center 中心   gPM<LO`;i  
  C (119)changeover time 变更时间   4>8'.8S   
  C (120)chartered entity 特许经济个体   F$&{@hd  
  C (121)cheque 支票   dpcFS0  
  C (122)cheque register 支票登记薄   6 g`Y~ii  
  C (123)coin analysis 零钱分类   J@ pCF@'  
  C (124)classification 分类   K.2l)aRd  
  C (125)clock card 工时卡   tcS7 @^'  
  C (126)code 代码   nQ^ <h.  
  C (127)commitment accounting 承诺确认会计   tm280  
  C (128)common cost 共同成本   C{Er%  
  C (129)company limited byguarantee 有限担保责任公司   >Sh"/3%q  
C (130)company limited shares 股份有限公司   dWAKIBe  
  C (131)competitive position 竞争能力状况   hNJubTSE+)  
  C (132)concept 概念   _0]{kB.$_  
  C (133)conglomerate 跨行业企业   \A9hYTC)  
  C (134)consistency concept 一致性概念   OBmmOswg~  
  C (135)consolidated accounts 合并报表   j; )-K 3Ia  
  C (136)consolidation accounting 合并会计   z> ./lu\  
  C (137)consortium 财团   3XomnL{  
  C (138)contingency plan 应急计划   h\ qM5Qx+Q  
  C (139)contingent liabilities 或有负债   ZQPv@6+oY  
  C (140)continuous operation 连续生产    } h0 )  
  C (141)contra 抵消   LZG ~1tf  
  C (142)contract cost 合同成本   00)=3@D  
  C (143)contract costing 合同成本计算   Epf[8La  
  C (144)contribution 贡献毛益   3[O;HS3|  
  C (145)contribution centre 贡献中心   %?[H=v(b  
  C (146)contribution chart 贡献图   x_TtS|   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $Sfx0?'  
  C (148)contribution to salesration 贡献毛益对销售比率   .V: H~  
  C (149)control 控制   atO/ Tp  
  C (150)control account 控制帐户   }28,fb /  
  C (151)control limits 控制限度   *w;=o}`  
  C (152)controllability concept 可控制概念   r% ]^(  
  C (153)controllable cost 可控制成本   2K1odqO#   
  C (154)conversion cost 加工成本   Vr=c06a2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Tp0^dZM+  
  C (156)corporate appraisal 公司评估   3d|n\!1r  
  C (157)corporate planning 公司计划   zS##YR  
  C (158)corporate social reporting 公司社会报告   HC*V\vz  
  C (159)corporation 股份公司   %SJ9Jr,  
  C (160)cost 成本   4uG:*0{Yx  
  C (161)cost account 成本帐户   J3B]JttU  
  C (162)cost accounting 成本会计   !(EJ.|LH  
  C (163)cost accounting manual 成本手册   f}1R,N_fC  
  C (164)cost accounts calendar 成本报表的日历时间   V=,V Ow 4  
  C (165)cost adjustment 成本调整   [:!D.@h|  
  C (166)cost allocation 成本分配   :b_R 1ZV|  
  C (167)cost apportionment 成本分摊   $|yO mh  
  C (168)cost attribution 成本归属   TZ,kmk#  
  C (169)cost audit 成本审计   >b.wk3g@>  
  C (170)cost behaviour 成本性态   qs]7S^yw  
  C (171)cost benefit analysis 成本效益分析   mnM!^[|z  
  C (172)cost center 成本中心   .v3~2r*&  
  C (173)cost driver 成本动因
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