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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 >5#`j+8=q  
kYl$V =  
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  1.audit   审计 Hu|NS{Ke-  
  2.attestation   鉴证 2[LT!TT  
  3.credibility   可信赖程度 "2}04b|"  
  4.audit of financial statements 财务报表审计 rJ]iJ0[I  
  5.agreed-upon procedures 执行商定程序 {N[IjY  
  6.high levels of assurance 高水平保证 ooref orr  
  7.compilation 编制 '0GCaL*Sd  
  8.reliability 可靠性 <33[ qt~  
  9.relevance 相关性 cBBc^SR  
  10.professional skepticism 职业谨慎 'ADt<m_$  
  11.objectivity 客观性 &Hb6  
  12. professional competence 专业胜任能力 ez&v"J  
  13.Senior/CPA-in-charge 项目经理 ,h5\v WZ  
  14.audit engagement letter 业务约定书 +'2Mj|d@p  
  15.recurring audit 连续审计 DbP!wU lqR  
  16.the client 委托人 HvN!_}[  
  17.change CPA 更换注册会计 9xyj,;P>  
  18.the existing CPA 现任注册会计师 ZOK2BCoW  
  19.the successor CPA 后任注册会计师 9e^[5D=L  
  20.the preceding CPA前任注册会计师 f%` =>l  
  21.issue the audit report 出具审计报告 thDQ44<#)  
  22.expert 专家 }|%dN*',  
  23.the board of directors 董事会 Yw"o_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 "n," >  
  25.assess material misstatement risks评估重大错报风险 $Lv,e\]  
  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 L&MR%5  
  27.a general knowledge of —— 初步了解―――的情况 fAm^-uq[  
  28.a more knowledge of—— 进一步了解的情况 g2JNa?z  
  29.the prior year‘s working papers 以前年度工作底稿 /T]2ZX>  
  30.minutes of meeting 会议纪要 9Iq[@v  
  31.business risks 经营风险 Ii%^z?'  
  32.appropriateness 适当性 T=(/n=  
  33.accounting estimate 会计估计 H)}>&Z4  
  34.management representations 管理层声明 fPZt*A__  
  35.going concern assumption 持续经营假设 d }=fJ  
  36.audit plan 审计计划 8{#W F#  
  37.significant audit areas 重点审计领域 V$VqYy9 *  
  38.error 错误 2Hw&}8  
  39.fraud舞弊 m.pB]yq&  
  40.modified or additional procedures 修改或追加审计程序 ST5L O#5  
  41.misappropriation of assets 侵占资产 q.U` mtS  
  42.transactions without substance 虚假交易 zUXQl{  
  43.unusual pressures 异常压力 &YGd!Q  
  44.the suspected noncompliance 涉嫌存在违法行为 +w[vYKSZm  
  45.materialiy 重要性 R2vT\ 6xv  
  46.exceed the materiality level 超过重要性水平 j uG?kL.  
  47.approach the materiality level 接近重要性水平 'FgBYy/  
  48.an acceptably low level 可接受水平 aY}:9qBice  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 F&% @p&  
  50.misstatements or omissions 错报或漏报 t'|A0r$  
  51.aggregate 总计 Bha#=>4FU  
  52.subsequent events 期后事项 V zuW]"  
  53.adjust the financial statements 调整财务报表 E;/WP!/.  
  54.perform additional audit procedures 实施追加的审计程序 7DDd 1"jE  
  55.audit risk 审计风险 &a5UQ>  
  56.detection risk 检查风险 F kY}6  
  57.inappropriate audit opinion 不适当的审计意见 [Ul"I-K  
  58.material misstatement 重大的错报 yhv(KI  
  59.tolerable misstatement 可容忍错报 FeoI+K A  
  60.the acceptable level of detection risk 可接受的检查风险 ;>np2K<`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3O7]~5 j1  
  62.simall business 小规模企业 0uV 3J  
  63.accounting system 会计系统 g5M=$y/H  
  64.test of control 控制测试 g"ha1<y<  
  65.walk-through test 穿行测试 CuC1s>  
  66.communication 沟通 ^\ A[^' 9  
  67.flow chart 流程图 Y[)b".K  
  68.reperformance of internal control 重新执行 +wc8rE6+W  
  69.audit evidence 审计证据 ?g^42IYG  
  70.substantive procedures 实质性程序 `|coA2$rw  
  71.assertions 认定 WfpQ   
  72.esistence 存在 a?jUm.  
  73.occurrence 发生 iGB1f*K %x  
  74.completeness 完整性 G%^jgr)  
  75.rights and obligations 权利和义务 uzg(C#sp  
  76.valuation and allocation 计价和分摊 hb#Nm 6  
  77.cutoff 截止 \~ m\pf?  
  78.accuracy 准确性 uP, iGA  
  79.classification 分类 ?C)a0>L  
  80.inspection 检查 M2H +1ic  
  81.supervision of counting 监盘 Gu+9R>  
  82.observation 观察 8C]K36q  
  83.confirmation 函证 ' L?e)u.  
  84.computation 计算 M.fAFL  
  85.analytical procedures 分析程序 -fpe  
  86.vouch 核对 EP,j+^RVf  
  87.trace 追查 _D~l2M  
  88.audit sampling 审计抽样 Ipro6 I  
  89.error 误差 j5m KJC  
  90.expected error 预期误差 LNp{lC  
  91.population 总体 GT.1,E ,Vw  
  92.sampling risk 抽样风险 F t/yPv  
  93.non- sampling risk 非抽样风险 >[}lC7 z,  
  94.sampling unit 抽样单位 m%zo? e  
  95.statistical sampling 统计抽样 V=^B7a.;>  
  96.tolerable error 可容忍误差 F!7dGa$  
  97.the risk of under reliance 信赖不足风险 /2^"c+/'p  
  98.the risk of over reliance 信赖过度风险 OT 0 %p)  
  99.the risk of incorrect rejection 误拒风险 DW( /[jo\  
  100. the risk of incorrect acceptance 误受风险 Gyx4}pV  
  101.working trial balance 试算平衡表 .3 >"qv  
  102.index and cross-referencing 索引和交叉索引 pwvzs`[;  
  103.cash receipt 现金收入 Kb X&E0  
  104.cash disbursement 现金支出 Q^\m@7O :  
  105.bank statement 银行对账单 "I)/|x\G*  
  106.bank reconciliation 银行存款余额调节表 X*cDn.(I  
  107.balance sheet date 资产负债表日 5aj%<r  
  108.net realizable value 可变现净值 yY[9\!  
  109.storeroom 仓库 Z8C~o)n9  
  110.sale invoice 销售发票  I~T   
  111.price list 价目表 o|:c{pwq  
  112.positive confirmation request 积极式询证函 Zd 5Jz+f  
  113.negative confirmation request 消极式询证函 >?<S(  
  114.purchase requisition 请购单 Y5c,O>T5Y  
  115.receiving report 验收报告 9|D*}OY >  
  116.gross margin 毛利 ^H"o=K8=  
  117.manufacturing overhead 制造费用 Q XSS  
  118.material requisition 领料单 FKZ'6KM&A  
  119.inventory-taking 存货盘点 (1EtC{ m  
  120.bond certificate 债券 BG|m5f  
  121.stock certificate 股票 Qb%o%z?hee  
  122.audit report 审计报告 p{ Xde   
  123.entity 被审计单位 k5M5bH',  
  124.addressee of the audit report 审计报告的收件人 GY>G}bfh  
  125.unqualified opinion 无保留意见 Mj&G5R~_  
  126.qualified opinion 保留意见 |`ya+/ff+  
  127.disclaimer of opinion 无法表示意见 7|5X> yt  
  128.adverse opinion 否定意见
Hf /ZaBn  
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A (1)ABC 作业基础成本计算   apOXcZ   
  A (2)absorbed overhead 已吸收制造费用 K| dI'TnW  
  A (3)absorption costing 吸收成本计算 N5[^W`Qf  
  A (4)account 账户,报表   '-U&S  
  A (5)accounting postulate 会计假设   i0:1+^3^U  
  A (6)accounting series release 会计公告文件   7}:+Yx  
  A (7)accounting valuation 会计计价   3 ,zW6 -}  
  A (8)account sale 承销清单 0iYo&q'n  
  A (9)accountability concept 经营责任概念   lZAXDxhnT  
  A (10)accountancy 会计职业   NSa6\.W)  
  A (11)accountant 会计师   fB80&G9  
  A (12)accounting 会计   \q($8<  
  A (13)agency cost 代理成本   Q ,K$)bM  
  A (14)accounting bases 会计基础   l`uI K.  
  A (15)accounting manual 会计手册   F r!FV4  
  A (16)accounting period 会计期间   oXjoQ  
  A (17)accounting policies 会计方针   }* \*<d 3  
  A (18)accounting rate of return 会计报酬率   H;R~d%!b  
  A (19)accounting reference date 会计参照日   qnCjNN  
  A (20)accounting reference period 会计参照期间   Fc#Sn2p*  
  A (21)accrual concept 应计概念   ^T:L6:  
  A (22)accrual expenses 应计费用   v,C~5J3h)  
  A (23)acid test ration 速动比率(酸性测试比率)   Sn S$5o  
  A (24)acquisition 购置   yR? ./M!  
  A (25)acquisition accounting 收购会计   ~-<MoCm!  
  A (26)activity based accounting 作业基础成本计算   *`} !{ Mb  
  A (27)adjusting events 调整事项   FDFwx|  
  A (28)administrative expenses 行政管理费   ;L,i">_%u[  
  A (29)advice note 发货通知   zYrJ Hn#vB  
  A (30)amortization 摊销   uu9IUqEq2  
  A (31)analytical review 分析性检查   l?QA;9_R'  
  A (32)annual equivalent cost 年度等量成本法   tLi91)oG  
  A (33)annual report and accounts 年度报告和报表   Gx %=&O  
  A (34)appraisal cost 检验成本   35Fxzj $  
  A (35)appropriation account 盈余分配账户   &|j0GP&  
  A (36)articles of association 公司章程细则   $ay!'MK0d  
  A (37)assets 资产   W]oa7VAq  
  A (38)assets cover 资产保障   ^2H;  
  A (39)asset value per share 每股资产价值   |h }4J  
  A (40)associated company 联营公司   *Y?oAVkz  
  A (41)attainable standard 可达标准   &r.M~k >  
J%-4ZB"  
 A (42)attributable profit 可归属利润   D Qz+t  
  A (43)audit 审计   Vpne-PW  
  A (44)audit report 审计报告   "={*0P  
  A (45)auditing standards 审计准则   re_nb)4g  
  A (46)authorized share capital 额定股本   obE8iG@H  
  A (47)available hours 可用小时   ^B0Qk:%P^N  
  A (48)avoidable costs 可避免成本 LPBa!fq  
  B (49)back-to-back loan 易币贷款   U(0FL6sPC  
  B (50)backflush accounting 倒退成本计算   $|xSM2  
  B (51)bad debts 坏帐   7Q]c=i cg  
  B (52)bad debts ratio 坏帐比率   5D.Sg;\  
  B (53)bank charges 银行手续费   Fsm6gE`|n  
  B (54)bank overdraft 银行透支   V3# ms0  
  B (55)bank reconciliation 银行存款调节表   Gbjh|j=  
  B (56)bank statement 银行对账单   9Vqy<7i1  
  B (57)bankruptcy 破产   qEuO@oE  
  B (58)basis of apportionment 分摊基础   #bBh. ^  
  B (59)batch 批量   ;@T0wd_i|  
  B (60)batch costing 分批成本计算   0 zK{)HZ  
  B (61)beta factor B(市场)风险因素   Xp_m=QQsm  
  B (62)bill 账单   i(pHJP:a:  
  B (63)bill of exchange 汇票   ] +46r!r|  
  B (64)bill of landing 提单   x&*f5Y9hCi  
  B (65)bill of materials 用料预计单   8q%y(e  
  B (66)bill payable 应付票据   70GBf"  
  B (67)bill receivable 应收票据   ax>j3HKi  
  B (68)bin card 存货记录卡   g9q}D-  
  B (69)bonus 红利   Bcarx<P-p  
  B (70)book-keeping 薄记   ^P^%Q)QXl  
  B (71)Boston classification 波士顿分类   @J&korU  
  B (72)breakeven chart 保本图   C+uW]]~I)  
  B (73)breakeven point 保本点   |4g0@}nr+W  
  B (74)breaking-down time 复位时间   (5 @H  
  B (75)budget 预算   EwX&Cj".  
  B (76)budget center 预算中心   ka!v(j{E  
  B (77)budget cost allowance 预算成本折让   `:Gzjngc  
  B (78)budget manual 预算手册   PBnH#zm  
  B (79)budget period 预算期间   DrKB;6  
  B (80)budgetary control 预算控制   3ZI7;Gw  
  B (81)budgeted capacity 预算生产能力   0W}qp?  
  B (82)burden 制造费用   ('SId@  
  B (83)business center 经营中心   @`dg:P*[  
  B (84)business entity 营业个体   (z>t4(%\  
  B (85)business unit 经营单位   >9rZV NMU  
 B (86)buy-out management 管理性购买产权   +:uz=~m o`  
  B (87)by-product 副产品 &G\mcstX  
  C (88)called-up share capital 催缴股本   VK]U*V1  
  C (89)capacity 生产能力   Ac|\~w[\  
  C (90)capacity ratios 生产能力比率   >P:X\5Oj  
  C (91)capital 资本   HB8s[]A:D  
  C (92)capital assets pricing model资本资产计价模式   UPU$SZAIx  
  C (93)capital commitment 承诺资本   Hl0" zS[  
  C (94)capital employed 已运用的资本   Cl`i|cF\  
  C (95)capital expenditure 资本支出   X0u,QSt' O  
  C (96)capital expenditureauthorization 资本支出核准   2^=.j2  
  C (97)capital expenditure control 资本支出控制   ,JE_aje7  
  C (98)capital expenditure proposal资本支出申请   '1:)q  
  C (99)capital funding planning 资本基金筹集计划   3{$7tck,  
  C (100)capital gain 资本收益   M/quswn1  
  C (101)capital investment appraisal资本投资评估   @wgd 3BU  
  C (102)capital maintenance 资本保全   PQkw)D<n]_  
  C (103)capital resource planning 资本资源计划   )Q'E^[Ua  
  C (104)capital surplus 资本盈余   zo( #tQ-'m  
  C (105)capital turnover 资本周转率   OALNZKP  
  C (106)card 记录卡   b/'c h  
  C (107)cash 现金   ^ *"fC  
  C (108)cash account 现金账户   W~'x J  
  C (109)cash book 现金账薄   C~B ]@xxK)  
  C (110)cash cow 金牛产品   :.,9}\LK  
  C (111)cash flow 现金流量   tO 8\} u4c  
  C (112)cash discounted 现金贴现   \~l_w ,Poo  
  C (113)cash flow budget 现金流量预算   JP5e=Z<  
  C (114)cash flow statement 现金流量表   V_gl#e#  
  C (115)cash ledger 现金分类账   Nv7-6C6<  
  C (116)cash limit 现金限额   \;)g <TwL  
  C (117)CCA 现时成本会计    f\<r1  
  C (118)center 中心   (QiA5!wg  
  C (119)changeover time 变更时间    =Z  
  C (120)chartered entity 特许经济个体   fz=?QEG  
  C (121)cheque 支票   |nZ^RCHog  
  C (122)cheque register 支票登记薄   {h@\C|nF  
  C (123)coin analysis 零钱分类   K:a8}w>Up  
  C (124)classification 分类   Cy]=Y  
  C (125)clock card 工时卡   y ("WnVI  
  C (126)code 代码   Io]FDPN  
  C (127)commitment accounting 承诺确认会计   P35DVKS  
  C (128)common cost 共同成本   =0=#M( w  
  C (129)company limited byguarantee 有限担保责任公司   \b"rf697 ,  
C (130)company limited shares 股份有限公司   m}uOBR+  
  C (131)competitive position 竞争能力状况   =\oH= f  
  C (132)concept 概念   &J6`Q<U!  
  C (133)conglomerate 跨行业企业   hy*{ {f;  
  C (134)consistency concept 一致性概念   a:)FWdp?9  
  C (135)consolidated accounts 合并报表   @.e X8~3=  
  C (136)consolidation accounting 合并会计   w(Z?j%b  
  C (137)consortium 财团   JXK\mah  
  C (138)contingency plan 应急计划   y&zFS4"x  
  C (139)contingent liabilities 或有负债   dH^6K0J  
  C (140)continuous operation 连续生产   *y*tI}  
  C (141)contra 抵消   8}  B  
  C (142)contract cost 合同成本   =%X."i1A  
  C (143)contract costing 合同成本计算   4!/JN J  
  C (144)contribution 贡献毛益   !%G]~  
  C (145)contribution centre 贡献中心   OyZR&,q  
  C (146)contribution chart 贡献图   fCr2'+O"b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :<qe2Z5k  
  C (148)contribution to salesration 贡献毛益对销售比率   2I-d.{  
  C (149)control 控制   >!=@TK(~  
  C (150)control account 控制帐户   UX)GA[WI  
  C (151)control limits 控制限度   =Zq6iMD  
  C (152)controllability concept 可控制概念   :jiuu@<  
  C (153)controllable cost 可控制成本   RV~fml9c  
  C (154)conversion cost 加工成本   IOl_J>D]F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fu "cX;  
  C (156)corporate appraisal 公司评估   iS$[dC ?N  
  C (157)corporate planning 公司计划   TpKAdrY  
  C (158)corporate social reporting 公司社会报告   rOSov"7  
  C (159)corporation 股份公司   0|P=S|%~  
  C (160)cost 成本   ,X?/FAcb  
  C (161)cost account 成本帐户   -tg|y  
  C (162)cost accounting 成本会计    =}`d  
  C (163)cost accounting manual 成本手册   v~nKO?{   
  C (164)cost accounts calendar 成本报表的日历时间   lMFR_g?r  
  C (165)cost adjustment 成本调整   A[Mke  
  C (166)cost allocation 成本分配   #fuUAbU0X  
  C (167)cost apportionment 成本分摊   g3tE.!a5-  
  C (168)cost attribution 成本归属   24jf`1XFW  
  C (169)cost audit 成本审计   UR sx>yx  
  C (170)cost behaviour 成本性态   U#3N90,N=  
  C (171)cost benefit analysis 成本效益分析   axC|,8~tq  
  C (172)cost center 成本中心   *()['c#CC  
  C (173)cost driver 成本动因
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