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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 lx H3a :gm  
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  1.audit   审计 v>!tws5e  
  2.attestation   鉴证 kc:>[{9  
  3.credibility   可信赖程度 -~rZ| W~v  
  4.audit of financial statements 财务报表审计 `0z8J*T]  
  5.agreed-upon procedures 执行商定程序 -ld1o+'`v!  
  6.high levels of assurance 高水平保证 OMz_xm.UPi  
  7.compilation 编制 cvk$ I"q+  
  8.reliability 可靠性 6");NHE  
  9.relevance 相关性 B]lM69Hz  
  10.professional skepticism 职业谨慎 3[UB3F 4K  
  11.objectivity 客观性 aS3Fvk0R{h  
  12. professional competence 专业胜任能力 GU,ztO.w3  
  13.Senior/CPA-in-charge 项目经理 T4e-QEH  
  14.audit engagement letter 业务约定书 j96\({;k  
  15.recurring audit 连续审计 #*zl;h1(  
  16.the client 委托人 ~2L]K4Z^  
  17.change CPA 更换注册会计 mh :eUFe  
  18.the existing CPA 现任注册会计师 wj$WE3Y  
  19.the successor CPA 后任注册会计师 c*N>7IF,  
  20.the preceding CPA前任注册会计师 )1ct%rue  
  21.issue the audit report 出具审计报告 1$toowb"Zy  
  22.expert 专家 tXg>R _\C  
  23.the board of directors 董事会 d# >iFD+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 a j13cC$  
  25.assess material misstatement risks评估重大错报风险 z:JQ3D7/we  
  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 y yqya[-11  
  27.a general knowledge of —— 初步了解―――的情况  C4.g}q  
  28.a more knowledge of—— 进一步了解的情况 k@=w? m  
  29.the prior year‘s working papers 以前年度工作底稿 3qVDHDQ?ZV  
  30.minutes of meeting 会议纪要 av:9kPKm  
  31.business risks 经营风险 [:"7B&&A  
  32.appropriateness 适当性 Pq<]`9/w^w  
  33.accounting estimate 会计估计 F&6Xo]?  
  34.management representations 管理层声明 hTS?+l  
  35.going concern assumption 持续经营假设 8;q2W F{AX  
  36.audit plan 审计计划 AD0pmD  
  37.significant audit areas 重点审计领域 LO@='}D=  
  38.error 错误 .DN)ck:e;  
  39.fraud舞弊 ;UPI%DnE]  
  40.modified or additional procedures 修改或追加审计程序 Pgo^$xn'6  
  41.misappropriation of assets 侵占资产 tEl_a~s*3?  
  42.transactions without substance 虚假交易 56l1&hp8In  
  43.unusual pressures 异常压力 wxW\L!@  
  44.the suspected noncompliance 涉嫌存在违法行为 <UE-9g5?G  
  45.materialiy 重要性 oRZ--1oR_  
  46.exceed the materiality level 超过重要性水平 +/|t8zFWs  
  47.approach the materiality level 接近重要性水平 aS)Gj?Odf  
  48.an acceptably low level 可接受水平 n/vKxtW  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Cj3C%W  
  50.misstatements or omissions 错报或漏报 UWIw/(Mv/]  
  51.aggregate 总计 M # ) @!  
  52.subsequent events 期后事项 [7sy}UH  
  53.adjust the financial statements 调整财务报表 *L+)R*|:&  
  54.perform additional audit procedures 实施追加的审计程序 96]!*}  
  55.audit risk 审计风险 >u/ T`$  
  56.detection risk 检查风险 =1e>$E#  
  57.inappropriate audit opinion 不适当的审计意见 >[&Zs3>  
  58.material misstatement 重大的错报 4PDxmH]y  
  59.tolerable misstatement 可容忍错报 0sGAC  
  60.the acceptable level of detection risk 可接受的检查风险 gzd)7np B2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |x/00XhS  
  62.simall business 小规模企业 Qk#`e  
  63.accounting system 会计系统 rhQ v,F9  
  64.test of control 控制测试 $*N)\>~X  
  65.walk-through test 穿行测试 Pp ~:e}  
  66.communication 沟通 *c{X\!YBh  
  67.flow chart 流程图 (I0QwB  
  68.reperformance of internal control 重新执行 @q<F_'7is  
  69.audit evidence 审计证据 nAY'1!Oi  
  70.substantive procedures 实质性程序 5* 3T+OK  
  71.assertions 认定 s:f%=4-7  
  72.esistence 存在 {6 Qd,CX  
  73.occurrence 发生 IuN:*P  
  74.completeness 完整性 U%T{~f  
  75.rights and obligations 权利和义务 Xm I63W*  
  76.valuation and allocation 计价和分摊 60Szn]z'8[  
  77.cutoff 截止 R0DWjN$j  
  78.accuracy 准确性 ,o68xfdZVW  
  79.classification 分类 #a|.cm>6  
  80.inspection 检查 /+g)J0u  
  81.supervision of counting 监盘 A2{s ?L,  
  82.observation 观察 EN/e`S$)  
  83.confirmation 函证 V0)F/qY  
  84.computation 计算 r]lPXj(`  
  85.analytical procedures 分析程序 % >}{SS  
  86.vouch 核对 _+NM<o#A  
  87.trace 追查 { 2\.  
  88.audit sampling 审计抽样 &* 1iW(x  
  89.error 误差 oJ`cefcWo  
  90.expected error 预期误差 /+zzZnLl-M  
  91.population 总体 +u| p<z  
  92.sampling risk 抽样风险 wN^$8m5\T^  
  93.non- sampling risk 非抽样风险 rQM$lJ[x  
  94.sampling unit 抽样单位 =*Ru 2  
  95.statistical sampling 统计抽样 p"k[ac{  
  96.tolerable error 可容忍误差 b@   S.  
  97.the risk of under reliance 信赖不足风险 lVR a{._m  
  98.the risk of over reliance 信赖过度风险 gK+/wTQ%  
  99.the risk of incorrect rejection 误拒风险 K! e51P  
  100. the risk of incorrect acceptance 误受风险 4 /Q4sE~<  
  101.working trial balance 试算平衡表 ,p7W4;?4  
  102.index and cross-referencing 索引和交叉索引 {-Q=YDR  
  103.cash receipt 现金收入 9:1[4o)~  
  104.cash disbursement 现金支出 ocDAg<wo  
  105.bank statement 银行对账单 MF]EX  
  106.bank reconciliation 银行存款余额调节表 %IhUQ6  
  107.balance sheet date 资产负债表日 c D0-g=&  
  108.net realizable value 可变现净值 (yxHXO9N  
  109.storeroom 仓库 2B`#c}PP  
  110.sale invoice 销售发票 KVA~|j B  
  111.price list 价目表 j$mCU?  
  112.positive confirmation request 积极式询证函 e3!0<A[X  
  113.negative confirmation request 消极式询证函 Q( g&/O  
  114.purchase requisition 请购单 [44C`x[8M+  
  115.receiving report 验收报告 9zs!rlzQ  
  116.gross margin 毛利 &|&tPD/dJ  
  117.manufacturing overhead 制造费用 .]D7Il  
  118.material requisition 领料单 +q-/~G'  
  119.inventory-taking 存货盘点 9fQFsI  
  120.bond certificate 债券 qr|v|Ejd~  
  121.stock certificate 股票 7ElU5I<S  
  122.audit report 审计报告 3rh@|fg)E  
  123.entity 被审计单位 M# a1ev  
  124.addressee of the audit report 审计报告的收件人 Yp(F}<f?  
  125.unqualified opinion 无保留意见 GO<,zOqvU  
  126.qualified opinion 保留意见 ~]LkQQ'  
  127.disclaimer of opinion 无法表示意见 p81Vt   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   f tE2@}  
  A (2)absorbed overhead 已吸收制造费用 =/zb$d cz  
  A (3)absorption costing 吸收成本计算 'j27.Ry.  
  A (4)account 账户,报表   RjW< H6a"K  
  A (5)accounting postulate 会计假设   I2G:jMPy  
  A (6)accounting series release 会计公告文件   ;.EW7`)Z  
  A (7)accounting valuation 会计计价   2n|]&D3V"'  
  A (8)account sale 承销清单 r< ~pSj  
  A (9)accountability concept 经营责任概念   \#O}K  
  A (10)accountancy 会计职业   " s3eO  
  A (11)accountant 会计师   mNDz|Ln  
  A (12)accounting 会计   X+LG Z4]D  
  A (13)agency cost 代理成本   + 2?=W1 `  
  A (14)accounting bases 会计基础   qOM"?av  
  A (15)accounting manual 会计手册   PTZ/j g@71  
  A (16)accounting period 会计期间   wcW8"J'AH  
  A (17)accounting policies 会计方针   &upM,Jsr*  
  A (18)accounting rate of return 会计报酬率   L$rMfe S  
  A (19)accounting reference date 会计参照日   \:vHB!2E  
  A (20)accounting reference period 会计参照期间   {.mP e|  
  A (21)accrual concept 应计概念   yuA+YZ  
  A (22)accrual expenses 应计费用   TVs#,  
  A (23)acid test ration 速动比率(酸性测试比率)   9qcA+gz:|  
  A (24)acquisition 购置   ?CU6RC n  
  A (25)acquisition accounting 收购会计   @B#\3WNt  
  A (26)activity based accounting 作业基础成本计算   '"Z\8;5i  
  A (27)adjusting events 调整事项   ^]{m*bEkR  
  A (28)administrative expenses 行政管理费   RF$2p4=[  
  A (29)advice note 发货通知   vA"MTncv  
  A (30)amortization 摊销   *J T,]7 >  
  A (31)analytical review 分析性检查   r=74 'g  
  A (32)annual equivalent cost 年度等量成本法   Md[M}d8  
  A (33)annual report and accounts 年度报告和报表   ^T&@(|o  
  A (34)appraisal cost 检验成本   hw9qnSeRy  
  A (35)appropriation account 盈余分配账户   J,SP1-L  
  A (36)articles of association 公司章程细则   )oAxt70  
  A (37)assets 资产   pEp`Z,p  
  A (38)assets cover 资产保障   sDXD>upO  
  A (39)asset value per share 每股资产价值   R q |,@  
  A (40)associated company 联营公司   1~aP)q  
  A (41)attainable standard 可达标准   HY!R|  
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 A (42)attributable profit 可归属利润   wY'w'%A?  
  A (43)audit 审计   ~OSgpM#O!T  
  A (44)audit report 审计报告   }"x#uG  
  A (45)auditing standards 审计准则   dgp1B\  
  A (46)authorized share capital 额定股本   orON)S ks  
  A (47)available hours 可用小时   Q /zlU@  
  A (48)avoidable costs 可避免成本 j0`)mR}  
  B (49)back-to-back loan 易币贷款   w 8B SY  
  B (50)backflush accounting 倒退成本计算   xmXuBp:M(R  
  B (51)bad debts 坏帐   rZ#ZY  
  B (52)bad debts ratio 坏帐比率   0Fc^c[  
  B (53)bank charges 银行手续费   }huFv*<@'  
  B (54)bank overdraft 银行透支   CR8szMa  
  B (55)bank reconciliation 银行存款调节表   rHaj~s 4  
  B (56)bank statement 银行对账单   XDQ5qfE|  
  B (57)bankruptcy 破产   ic;M=dsh:  
  B (58)basis of apportionment 分摊基础   Cno+rmsfT  
  B (59)batch 批量   MP_LdJM1E  
  B (60)batch costing 分批成本计算   +S6(Fvp  
  B (61)beta factor B(市场)风险因素   !fmbm4!a  
  B (62)bill 账单   KBOp}MEz  
  B (63)bill of exchange 汇票   J5Ovj,[EZ  
  B (64)bill of landing 提单   DmtCEKa  
  B (65)bill of materials 用料预计单   ^g SZzJ5  
  B (66)bill payable 应付票据   XT%\Ce!  
  B (67)bill receivable 应收票据   4^(aG7  
  B (68)bin card 存货记录卡   FKBI.}A?!'  
  B (69)bonus 红利   z;Jz^m-  
  B (70)book-keeping 薄记   G$mAyK:  
  B (71)Boston classification 波士顿分类   N3( .7mxo  
  B (72)breakeven chart 保本图   3ZUME\U  
  B (73)breakeven point 保本点   ;V0^uB.z  
  B (74)breaking-down time 复位时间   cw"Ou%  
  B (75)budget 预算   L+.&e4f'oj  
  B (76)budget center 预算中心   >r\q6f#J4  
  B (77)budget cost allowance 预算成本折让   lW|`8ykp  
  B (78)budget manual 预算手册   Bw/8-:eb  
  B (79)budget period 预算期间   1Eh6ti  
  B (80)budgetary control 预算控制   {&ykpu090  
  B (81)budgeted capacity 预算生产能力    <BiSx  
  B (82)burden 制造费用   ?>s[B7wMp  
  B (83)business center 经营中心   ).3riR  
  B (84)business entity 营业个体   IhjZ{oV/@  
  B (85)business unit 经营单位   /*2)|2w  
 B (86)buy-out management 管理性购买产权   Xti.yQx\  
  B (87)by-product 副产品 0fzHEL  
  C (88)called-up share capital 催缴股本   p|+TgOYOc  
  C (89)capacity 生产能力   6UKZ0~R  
  C (90)capacity ratios 生产能力比率   $a'}7Q_  
  C (91)capital 资本   ?[<#>,W  
  C (92)capital assets pricing model资本资产计价模式   cDIZkni=  
  C (93)capital commitment 承诺资本   FD al;T  
  C (94)capital employed 已运用的资本   ,GF]+nI89  
  C (95)capital expenditure 资本支出   VVJIJ9L&C  
  C (96)capital expenditureauthorization 资本支出核准   b/"gUYo  
  C (97)capital expenditure control 资本支出控制   i_(6} Y&  
  C (98)capital expenditure proposal资本支出申请   ShesJj  
  C (99)capital funding planning 资本基金筹集计划   w ZfY~  
  C (100)capital gain 资本收益   +"1fr  
  C (101)capital investment appraisal资本投资评估   _9C,N2a{C  
  C (102)capital maintenance 资本保全   > JC"YB  
  C (103)capital resource planning 资本资源计划   ^Na3VP  
  C (104)capital surplus 资本盈余   qV0GpVJZU?  
  C (105)capital turnover 资本周转率   <?F-v  
  C (106)card 记录卡   yV*jc`1  
  C (107)cash 现金   Rt>mAU$}  
  C (108)cash account 现金账户   Z4oD6k5oc  
  C (109)cash book 现金账薄   -}u1ZEND  
  C (110)cash cow 金牛产品   rf+Z0C0WYi  
  C (111)cash flow 现金流量   h S)lQl:^  
  C (112)cash discounted 现金贴现   eLIZ<zzW0}  
  C (113)cash flow budget 现金流量预算   x[=,$;o+  
  C (114)cash flow statement 现金流量表   E7q,6f3@r  
  C (115)cash ledger 现金分类账   Ya4yW9*  
  C (116)cash limit 现金限额   Vi`P &uPF  
  C (117)CCA 现时成本会计   lAR1gHhJ  
  C (118)center 中心   )#8}xAjV  
  C (119)changeover time 变更时间   D-FT3Culw  
  C (120)chartered entity 特许经济个体   vmg[/#  
  C (121)cheque 支票   vnWt8?)]^  
  C (122)cheque register 支票登记薄   (mplo|>  
  C (123)coin analysis 零钱分类   ~b @"ir+g4  
  C (124)classification 分类   w3;{z ,,T  
  C (125)clock card 工时卡   ^5Zka!'X2Z  
  C (126)code 代码   6l:uQz9  
  C (127)commitment accounting 承诺确认会计   {n&GZG"f  
  C (128)common cost 共同成本   x_t$*  
  C (129)company limited byguarantee 有限担保责任公司   ZUD{V  
C (130)company limited shares 股份有限公司    ~)F_FS  
  C (131)competitive position 竞争能力状况   7K ~)7U  
  C (132)concept 概念   *{,}pK2*  
  C (133)conglomerate 跨行业企业   [dFe-2u ,$  
  C (134)consistency concept 一致性概念   *eGG6$I  
  C (135)consolidated accounts 合并报表   KZO[>qC"R  
  C (136)consolidation accounting 合并会计   * mH&Gn1  
  C (137)consortium 财团   YYL3a=;`a  
  C (138)contingency plan 应急计划   c/^l2CJ0  
  C (139)contingent liabilities 或有负债   j\"d/{7Q  
  C (140)continuous operation 连续生产   yuC|_nL  
  C (141)contra 抵消   Yxy!&hPLv:  
  C (142)contract cost 合同成本   HQwrb HS  
  C (143)contract costing 合同成本计算   ?D|kCw69SE  
  C (144)contribution 贡献毛益   "!_vQ^y  
  C (145)contribution centre 贡献中心   Kn1T2WSAg  
  C (146)contribution chart 贡献图   [)?9|yY"`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !L ( )3=  
  C (148)contribution to salesration 贡献毛益对销售比率   U o aWI2  
  C (149)control 控制   VCVKh  
  C (150)control account 控制帐户   !Na@T]J  
  C (151)control limits 控制限度   wwv+s~(0  
  C (152)controllability concept 可控制概念   yY{  
  C (153)controllable cost 可控制成本   U_hzSf  
  C (154)conversion cost 加工成本   - ?l`LbD  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q~/=p>=uu  
  C (156)corporate appraisal 公司评估   ]"^ p}:  
  C (157)corporate planning 公司计划   T9'HQu  
  C (158)corporate social reporting 公司社会报告   &O#1*y Z  
  C (159)corporation 股份公司   byTH SRt  
  C (160)cost 成本   Al]*iw{  
  C (161)cost account 成本帐户   cltx(C>   
  C (162)cost accounting 成本会计   nN^lY=3  
  C (163)cost accounting manual 成本手册   =f23lA  
  C (164)cost accounts calendar 成本报表的日历时间   *CbV/j"P?  
  C (165)cost adjustment 成本调整   $d,/(*Y#-  
  C (166)cost allocation 成本分配   +z0s)HU>j  
  C (167)cost apportionment 成本分摊   xB]^^ NYE=  
  C (168)cost attribution 成本归属   R](cko=  
  C (169)cost audit 成本审计   *K& $9fah  
  C (170)cost behaviour 成本性态   Bz|/TV?X(  
  C (171)cost benefit analysis 成本效益分析   11 k}Ly  
  C (172)cost center 成本中心   +~* e B  
  C (173)cost driver 成本动因
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