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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 -+".ut:R  
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  1.audit   审计 Q"QRF5Ue  
  2.attestation   鉴证 .a%6A#<X  
  3.credibility   可信赖程度 ;2f= d_/x  
  4.audit of financial statements 财务报表审计 6V;Dcfvi  
  5.agreed-upon procedures 执行商定程序 (t4i&7-  
  6.high levels of assurance 高水平保证 t;8)M $ p  
  7.compilation 编制 c#OxI*,+/  
  8.reliability 可靠性 voa)V 1A/]  
  9.relevance 相关性  0,Ds1y^  
  10.professional skepticism 职业谨慎 BlVHP8/b  
  11.objectivity 客观性 }LUvh  
  12. professional competence 专业胜任能力 Kr}RFJ"d  
  13.Senior/CPA-in-charge 项目经理 r&u1-%%9[  
  14.audit engagement letter 业务约定书 B>2=IZ  
  15.recurring audit 连续审计 _}l(i1o,/  
  16.the client 委托人 o0H^J,6gV  
  17.change CPA 更换注册会计 -KiPqE%&G  
  18.the existing CPA 现任注册会计师 Xb _ V\b0  
  19.the successor CPA 后任注册会计师 S <mZs;  
  20.the preceding CPA前任注册会计师 >F$9&s&  
  21.issue the audit report 出具审计报告 { *_Ln  
  22.expert 专家 [OC( ~b  
  23.the board of directors 董事会 '}OdF*L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 < 5zR-UA>  
  25.assess material misstatement risks评估重大错报风险 eR!# 1ar  
  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 7e<=(\(yl  
  27.a general knowledge of —— 初步了解―――的情况 v{" nyW6#  
  28.a more knowledge of—— 进一步了解的情况 aBA oSn  
  29.the prior year‘s working papers 以前年度工作底稿 l)u%`Hcn  
  30.minutes of meeting 会议纪要 Jf^3nBZ  
  31.business risks 经营风险 ^twyy9VR  
  32.appropriateness 适当性 g\aO::  
  33.accounting estimate 会计估计 HSruue8  
  34.management representations 管理层声明 {cdICWy(F3  
  35.going concern assumption 持续经营假设 xQ9t1b|{e  
  36.audit plan 审计计划 !?,, ZD  
  37.significant audit areas 重点审计领域 1mFH7A($  
  38.error 错误 ,:S#gN{U  
  39.fraud舞弊 (Jq m9  
  40.modified or additional procedures 修改或追加审计程序 _/>ktYo:  
  41.misappropriation of assets 侵占资产  ][ $UN  
  42.transactions without substance 虚假交易 }?m0bM  
  43.unusual pressures 异常压力 dDcQSshL  
  44.the suspected noncompliance 涉嫌存在违法行为 w- ).HPe  
  45.materialiy 重要性 (B#FLoK  
  46.exceed the materiality level 超过重要性水平 6#=Iv X4  
  47.approach the materiality level 接近重要性水平 zw<<st Bp  
  48.an acceptably low level 可接受水平  0:{W t  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 KloX.y)q  
  50.misstatements or omissions 错报或漏报 XpAJP++  
  51.aggregate 总计 o$ @/@r  
  52.subsequent events 期后事项 g`y9UYeh  
  53.adjust the financial statements 调整财务报表 tQ }GTqk  
  54.perform additional audit procedures 实施追加的审计程序 eF3NyL(A  
  55.audit risk 审计风险 2a@X-Di  
  56.detection risk 检查风险 r/h\>s+N  
  57.inappropriate audit opinion 不适当的审计意见 < F5VJ  
  58.material misstatement 重大的错报 w1< pQ[A  
  59.tolerable misstatement 可容忍错报 FBE|pG7  
  60.the acceptable level of detection risk 可接受的检查风险 BA a: !p  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qO@vXuul,  
  62.simall business 小规模企业 ?y|&Mz'XJ(  
  63.accounting system 会计系统 v&:[?<6-  
  64.test of control 控制测试 aZf/Wi R2  
  65.walk-through test 穿行测试 ET[5`z  
  66.communication 沟通 :$I "n\  
  67.flow chart 流程图 6jpzyf=~  
  68.reperformance of internal control 重新执行 @<K<"`~H  
  69.audit evidence 审计证据 #19O5  
  70.substantive procedures 实质性程序 .#y#u={{l  
  71.assertions 认定 R&1> \t  
  72.esistence 存在 ^E%R5JN  
  73.occurrence 发生 qiOtbH=  
  74.completeness 完整性  W2` 3 p  
  75.rights and obligations 权利和义务 iv `G}.Bo  
  76.valuation and allocation 计价和分摊 X -1r$.  
  77.cutoff 截止 ,u@:(G  
  78.accuracy 准确性 X au %v5r  
  79.classification 分类 J@_M%eN  
  80.inspection 检查 A^lm0[3q  
  81.supervision of counting 监盘 <xBL/e %  
  82.observation 观察 h.-L_!1B7  
  83.confirmation 函证 ) `{jPK*`  
  84.computation 计算 @ 2hGkJ-  
  85.analytical procedures 分析程序 @zGF9O<3,@  
  86.vouch 核对 $`OyGeq"T  
  87.trace 追查 Dp ['U  
  88.audit sampling 审计抽样 @ws&W=NQ  
  89.error 误差 q?frt3o  
  90.expected error 预期误差 a[ ;L+  
  91.population 总体 sssw(F  
  92.sampling risk 抽样风险 . LAB8bg  
  93.non- sampling risk 非抽样风险 gwNZ`_Q  
  94.sampling unit 抽样单位 ~_BjcY  
  95.statistical sampling 统计抽样 *~U*:>hS  
  96.tolerable error 可容忍误差 M_0f{  
  97.the risk of under reliance 信赖不足风险 dLqBu~*  
  98.the risk of over reliance 信赖过度风险 7OLHYt9  
  99.the risk of incorrect rejection 误拒风险 GX23c i  
  100. the risk of incorrect acceptance 误受风险 [<r.M<3  
  101.working trial balance 试算平衡表 CeU= A9  
  102.index and cross-referencing 索引和交叉索引 FVNTE +LW  
  103.cash receipt 现金收入 JCxQENsVqB  
  104.cash disbursement 现金支出 KrP?*yk  
  105.bank statement 银行对账单 yIiVhI?X  
  106.bank reconciliation 银行存款余额调节表 BZLIi O  
  107.balance sheet date 资产负债表日 +Zi+ /9Z(H  
  108.net realizable value 可变现净值 xd `MEOY  
  109.storeroom 仓库 #n&/v'!\  
  110.sale invoice 销售发票 q4X( _t  
  111.price list 价目表 !Th5x2  
  112.positive confirmation request 积极式询证函 1N65 M=)  
  113.negative confirmation request 消极式询证函 7r:&%?2:g  
  114.purchase requisition 请购单 xi"ff .  
  115.receiving report 验收报告 NPv.7,  
  116.gross margin 毛利 ,e|"p[z ~T  
  117.manufacturing overhead 制造费用 ~jJ.E_i  
  118.material requisition 领料单 4'3;{k$z  
  119.inventory-taking 存货盘点 d@^%fVhG  
  120.bond certificate 债券 U6|T<bsOl  
  121.stock certificate 股票 $S>bcsAy  
  122.audit report 审计报告 f>xi (0  
  123.entity 被审计单位 {nM1$  
  124.addressee of the audit report 审计报告的收件人 .dYv.[?hL  
  125.unqualified opinion 无保留意见 (z;lNl(*C  
  126.qualified opinion 保留意见 YXTV$A+lW  
  127.disclaimer of opinion 无法表示意见 f4,|D |  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x?A<X2  
  A (2)absorbed overhead 已吸收制造费用 qh W]Wd" g  
  A (3)absorption costing 吸收成本计算 ?=)lbSu K  
  A (4)account 账户,报表   k:7Gb7\  
  A (5)accounting postulate 会计假设   ]}Ys4(}  
  A (6)accounting series release 会计公告文件   #Rfc p!  
  A (7)accounting valuation 会计计价   ;t9!< L  
  A (8)account sale 承销清单 L[:A Ue  
  A (9)accountability concept 经营责任概念   9: g]DI L  
  A (10)accountancy 会计职业   3S#p4{3   
  A (11)accountant 会计师   &2%| ?f|  
  A (12)accounting 会计   }UcdkKq  
  A (13)agency cost 代理成本   ,gpEXU p \  
  A (14)accounting bases 会计基础   5"G-r._  
  A (15)accounting manual 会计手册   Y6Y"fb%K  
  A (16)accounting period 会计期间   Q)XH5C2X  
  A (17)accounting policies 会计方针   I%:?f{\  
  A (18)accounting rate of return 会计报酬率   T)<^S(5 7  
  A (19)accounting reference date 会计参照日   o=!_.lDF:  
  A (20)accounting reference period 会计参照期间   E;`^`T40  
  A (21)accrual concept 应计概念   fp(zd;BSQ  
  A (22)accrual expenses 应计费用   2::YR?  
  A (23)acid test ration 速动比率(酸性测试比率)   I *N v|HST  
  A (24)acquisition 购置   QoUdTIIL  
  A (25)acquisition accounting 收购会计   g/68& M  
  A (26)activity based accounting 作业基础成本计算   &:ZR% f  
  A (27)adjusting events 调整事项   <7)sS<I  
  A (28)administrative expenses 行政管理费   i/C% 1<  
  A (29)advice note 发货通知   .>r3ZwrE'  
  A (30)amortization 摊销   %${$P+a`D  
  A (31)analytical review 分析性检查   _pb*kJ  
  A (32)annual equivalent cost 年度等量成本法   zICCSF&H  
  A (33)annual report and accounts 年度报告和报表   =rZ'!Pa  
  A (34)appraisal cost 检验成本   -Op^3WWyY  
  A (35)appropriation account 盈余分配账户   ZXo;E  
  A (36)articles of association 公司章程细则   "doiD=b  
  A (37)assets 资产   0=U|7%dOL  
  A (38)assets cover 资产保障   hP'4PLK  
  A (39)asset value per share 每股资产价值   ?zC{T*a  
  A (40)associated company 联营公司   Hn(Eut7%  
  A (41)attainable standard 可达标准   y'b*Dk{  
WC=d @d)M  
 A (42)attributable profit 可归属利润   i?b9 zn  
  A (43)audit 审计   f34/whD65  
  A (44)audit report 审计报告   }%PK %/ zI  
  A (45)auditing standards 审计准则   ?Bq^#i |m  
  A (46)authorized share capital 额定股本   < @GO]vY  
  A (47)available hours 可用小时   L58#ri=  
  A (48)avoidable costs 可避免成本 $aU.M3  
  B (49)back-to-back loan 易币贷款   DOGGQ$0  
  B (50)backflush accounting 倒退成本计算   'wYIJK~1  
  B (51)bad debts 坏帐   YL!{oHs4  
  B (52)bad debts ratio 坏帐比率   *aS+XnT/  
  B (53)bank charges 银行手续费   -l_B;Sb: e  
  B (54)bank overdraft 银行透支   p/nATvh$  
  B (55)bank reconciliation 银行存款调节表   %,~\,+NP  
  B (56)bank statement 银行对账单   e-v|  
  B (57)bankruptcy 破产   5y g`TW  
  B (58)basis of apportionment 分摊基础   )qMbk7:v\  
  B (59)batch 批量   {irc~||4  
  B (60)batch costing 分批成本计算   Ua:@,};  
  B (61)beta factor B(市场)风险因素   ^$% Sg//  
  B (62)bill 账单   Ye$j43b  
  B (63)bill of exchange 汇票   hQY`7m>L  
  B (64)bill of landing 提单   {PxFG<^U  
  B (65)bill of materials 用料预计单   k]$oir  
  B (66)bill payable 应付票据   z7sDaZL?_  
  B (67)bill receivable 应收票据   OE0G*`m  
  B (68)bin card 存货记录卡   :] U\{;q2  
  B (69)bonus 红利   | ?vm.zp  
  B (70)book-keeping 薄记   L~;(M6Jp  
  B (71)Boston classification 波士顿分类   u_+iH$zA  
  B (72)breakeven chart 保本图   &)+H''JY  
  B (73)breakeven point 保本点   A-uIZ zC  
  B (74)breaking-down time 复位时间   h/{1(c}  
  B (75)budget 预算   JttDRNZAU  
  B (76)budget center 预算中心    iKd+AzT  
  B (77)budget cost allowance 预算成本折让   R{bG`C8.d  
  B (78)budget manual 预算手册   -3) jUzD  
  B (79)budget period 预算期间   bFajK;  
  B (80)budgetary control 预算控制   RzL(Gnb  
  B (81)budgeted capacity 预算生产能力   LFW`ISY{  
  B (82)burden 制造费用   ,>b> I#{  
  B (83)business center 经营中心   ti%RE:*  
  B (84)business entity 营业个体   +e 2:?d@  
  B (85)business unit 经营单位   [(3s5)O  
 B (86)buy-out management 管理性购买产权   ^Z;zA@[wt  
  B (87)by-product 副产品 ZfqN4  
  C (88)called-up share capital 催缴股本   [yk-<}#B  
  C (89)capacity 生产能力   I_z(ft.  
  C (90)capacity ratios 生产能力比率   3BCD0 %8  
  C (91)capital 资本   pk.\IKlG]  
  C (92)capital assets pricing model资本资产计价模式   P$k*!j_W  
  C (93)capital commitment 承诺资本   D@68_sn  
  C (94)capital employed 已运用的资本   I-r+1gty  
  C (95)capital expenditure 资本支出   EmcLW74  
  C (96)capital expenditureauthorization 资本支出核准   :zKMw=  
  C (97)capital expenditure control 资本支出控制   rqmb<# Z  
  C (98)capital expenditure proposal资本支出申请   !*"fWahv  
  C (99)capital funding planning 资本基金筹集计划   HW~-GcU-o  
  C (100)capital gain 资本收益   #L+:MA7H  
  C (101)capital investment appraisal资本投资评估   lD3nz<p  
  C (102)capital maintenance 资本保全   Rb0I7~Z%'d  
  C (103)capital resource planning 资本资源计划   lcm [l  
  C (104)capital surplus 资本盈余   z dgS@g  
  C (105)capital turnover 资本周转率   ;T WLo_  
  C (106)card 记录卡   p+V#86(3  
  C (107)cash 现金   "t.` /4R2w  
  C (108)cash account 现金账户   RhHm[aN  
  C (109)cash book 现金账薄   7LVG0A2>7  
  C (110)cash cow 金牛产品   %Rn*oV  
  C (111)cash flow 现金流量   / }$n_N\!)  
  C (112)cash discounted 现金贴现   }H\I[5*  
  C (113)cash flow budget 现金流量预算   Is7BJ f  
  C (114)cash flow statement 现金流量表   jO&*E 'pk  
  C (115)cash ledger 现金分类账   v}Ju2}IK  
  C (116)cash limit 现金限额   u>"0 >U  
  C (117)CCA 现时成本会计   f2;.He  
  C (118)center 中心   Wvr{ l  
  C (119)changeover time 变更时间   h.PBe  
  C (120)chartered entity 特许经济个体   LQ# E+id&  
  C (121)cheque 支票   ,u2Qkw  
  C (122)cheque register 支票登记薄   W/ Q*NB  
  C (123)coin analysis 零钱分类   !>`Fg>uy  
  C (124)classification 分类   @ps(3~?7  
  C (125)clock card 工时卡   ;cI*"-I:F  
  C (126)code 代码   Df^F)\7!N?  
  C (127)commitment accounting 承诺确认会计   ~bhS$*t64  
  C (128)common cost 共同成本   *$<W"@%^J  
  C (129)company limited byguarantee 有限担保责任公司   V|_ h[hXE  
C (130)company limited shares 股份有限公司   _2!8,MX  
  C (131)competitive position 竞争能力状况   ]oB~8d  
  C (132)concept 概念   )?$[iu7 s  
  C (133)conglomerate 跨行业企业   22CET9iCe  
  C (134)consistency concept 一致性概念   ^'V :T Y  
  C (135)consolidated accounts 合并报表   zOs}v{8"  
  C (136)consolidation accounting 合并会计   e(? w h   
  C (137)consortium 财团   h <LFTYE@  
  C (138)contingency plan 应急计划   aZWj52  
  C (139)contingent liabilities 或有负债   Z]]Ur  
  C (140)continuous operation 连续生产   4D0jt$==  
  C (141)contra 抵消    ;v:(  
  C (142)contract cost 合同成本   Mu? |<#s  
  C (143)contract costing 合同成本计算   @vt.Db  
  C (144)contribution 贡献毛益   EsMX #1>/m  
  C (145)contribution centre 贡献中心   wfmM`4Y   
  C (146)contribution chart 贡献图   hF,|()E[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i3,IEN  
  C (148)contribution to salesration 贡献毛益对销售比率   Db,"Gl  
  C (149)control 控制   L"m^LyU  
  C (150)control account 控制帐户   "0An'7'm  
  C (151)control limits 控制限度   i7Up AHd/  
  C (152)controllability concept 可控制概念   DW. w=L|5R  
  C (153)controllable cost 可控制成本   !ajBZ>Q  
  C (154)conversion cost 加工成本   qSc-V`*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [k6I#v<&  
  C (156)corporate appraisal 公司评估   nF,F#V8l  
  C (157)corporate planning 公司计划   aTuu",f  
  C (158)corporate social reporting 公司社会报告   _ p-e)J$7  
  C (159)corporation 股份公司   +i&<`ov  
  C (160)cost 成本   W,<q!<z\t  
  C (161)cost account 成本帐户   5qb93E"C  
  C (162)cost accounting 成本会计   !bE-&c  
  C (163)cost accounting manual 成本手册   <.6rl  
  C (164)cost accounts calendar 成本报表的日历时间   QrYF Lh  
  C (165)cost adjustment 成本调整   y7,I10:D  
  C (166)cost allocation 成本分配   m2j&0z  
  C (167)cost apportionment 成本分摊   l6/VJ~(}'  
  C (168)cost attribution 成本归属   ,CfslhO{j  
  C (169)cost audit 成本审计   k QuEG5n.-  
  C (170)cost behaviour 成本性态   d y HC8  
  C (171)cost benefit analysis 成本效益分析   1xB}Ed*k  
  C (172)cost center 成本中心   ?b;2 PH"  
  C (173)cost driver 成本动因
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