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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 "T<Q#^m  
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  1.audit   审计 I/Hwf  
  2.attestation   鉴证 Ol~sCr  
  3.credibility   可信赖程度 1G=1FGvP  
  4.audit of financial statements 财务报表审计 d\3L.5]X  
  5.agreed-upon procedures 执行商定程序 J1 a/U@"  
  6.high levels of assurance 高水平保证 ya5;C"   
  7.compilation 编制 H"WkyvqXb  
  8.reliability 可靠性 YCj"^RC^  
  9.relevance 相关性 =~?2i)-mC  
  10.professional skepticism 职业谨慎 *["9;_KD  
  11.objectivity 客观性 p=coOWOQ  
  12. professional competence 专业胜任能力 f%an<>j^w  
  13.Senior/CPA-in-charge 项目经理 TCX*$ac"  
  14.audit engagement letter 业务约定书 Vu* yEF}  
  15.recurring audit 连续审计 ot;j6eAH~E  
  16.the client 委托人 LU?X|{z  
  17.change CPA 更换注册会计 zM|d9TS  
  18.the existing CPA 现任注册会计师 S?D|"#-,  
  19.the successor CPA 后任注册会计师 P cnr  
  20.the preceding CPA前任注册会计师 14]!Lg H  
  21.issue the audit report 出具审计报告 gkI(B2,/  
  22.expert 专家 (VO) Q  
  23.the board of directors 董事会 Fs|fo-+H}k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @r%[e1.  
  25.assess material misstatement risks评估重大错报风险 ]-bA{@tP.  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Zuo7MR  
  27.a general knowledge of —— 初步了解―――的情况 k*J}/HO  
  28.a more knowledge of—— 进一步了解的情况 9Y&n$svB  
  29.the prior year‘s working papers 以前年度工作底稿 " nq4!  
  30.minutes of meeting 会议纪要 6ALf`:  
  31.business risks 经营风险 `5r*4N<  
  32.appropriateness 适当性 W% YJ.%I  
  33.accounting estimate 会计估计 c;xL.  
  34.management representations 管理层声明 T@U_;v|rf  
  35.going concern assumption 持续经营假设 Q i&!IG  
  36.audit plan 审计计划 ~x)Awdlu  
  37.significant audit areas 重点审计领域 \wCj$- ;Jt  
  38.error 错误 ^ W eE%"  
  39.fraud舞弊 8do]5FE  
  40.modified or additional procedures 修改或追加审计程序 czi$&(N0w$  
  41.misappropriation of assets 侵占资产 _SY<(2s]B  
  42.transactions without substance 虚假交易 $LRvPan`  
  43.unusual pressures 异常压力 I?G m  
  44.the suspected noncompliance 涉嫌存在违法行为 MSUkCWt!  
  45.materialiy 重要性 k_r12 Bu  
  46.exceed the materiality level 超过重要性水平 E b-?wzh  
  47.approach the materiality level 接近重要性水平 R61.!ql%w  
  48.an acceptably low level 可接受水平 RgHPYf{  
  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 |qH-^b.F  
  50.misstatements or omissions 错报或漏报 X-|`|>3E  
  51.aggregate 总计 MBIt)d@Ix  
  52.subsequent events 期后事项 %Nwap~=H;  
  53.adjust the financial statements 调整财务报表 ?_%*{]mt(  
  54.perform additional audit procedures 实施追加的审计程序 /1zi(z   
  55.audit risk 审计风险 cWl  
  56.detection risk 检查风险 <ap%+(!I  
  57.inappropriate audit opinion 不适当的审计意见 t4GG@`  
  58.material misstatement 重大的错报 ZF_*h`B  
  59.tolerable misstatement 可容忍错报 e4b`C>>  
  60.the acceptable level of detection risk 可接受的检查风险 b2aPo M=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M`-#6,m3  
  62.simall business 小规模企业 WNrgqyM  
  63.accounting system 会计系统 =5 l7{i*`  
  64.test of control 控制测试 O]DZb+O"  
  65.walk-through test 穿行测试 1#qyD3K  
  66.communication 沟通 +;c)GNQ)6:  
  67.flow chart 流程图 \sEq r)\k  
  68.reperformance of internal control 重新执行 s]#D; i8  
  69.audit evidence 审计证据 J(ZYoJ  
  70.substantive procedures 实质性程序 Z*tB=  
  71.assertions 认定 &#;vR 0O  
  72.esistence 存在 ` Xc~'zG  
  73.occurrence 发生 TppR \[4]  
  74.completeness 完整性 ?x7zYE,6  
  75.rights and obligations 权利和义务 c~3OK_k  
  76.valuation and allocation 计价和分摊 fW~r%u .y  
  77.cutoff 截止 _Jx.?8  
  78.accuracy 准确性 X!ZUR^  
  79.classification 分类 OBqaf )W  
  80.inspection 检查 >'iXwe-  
  81.supervision of counting 监盘 }b)7gd=  
  82.observation 观察 +)k%jIi!  
  83.confirmation 函证 w6zB uW  
  84.computation 计算 @;_xFL;{g  
  85.analytical procedures 分析程序 [#`)Bb&w  
  86.vouch 核对 8ia P(*J  
  87.trace 追查 es 8%JTi  
  88.audit sampling 审计抽样 ~~!iDF \  
  89.error 误差 xa5^h]o   
  90.expected error 预期误差 Hphvsre<  
  91.population 总体 |=fa`8m G  
  92.sampling risk 抽样风险 kG@~;*;l  
  93.non- sampling risk 非抽样风险 k%YvJXL  
  94.sampling unit 抽样单位 )Z C0/>R  
  95.statistical sampling 统计抽样 ]&w8"q  
  96.tolerable error 可容忍误差 ^&F8NEb=2>  
  97.the risk of under reliance 信赖不足风险 Xb6X'rY  
  98.the risk of over reliance 信赖过度风险 3qwi)nm  
  99.the risk of incorrect rejection 误拒风险 T}d% XMXq  
  100. the risk of incorrect acceptance 误受风险 ))- B`vi  
  101.working trial balance 试算平衡表 B*!{LjXV  
  102.index and cross-referencing 索引和交叉索引 c}v>Mx  
  103.cash receipt 现金收入 &o%IKB@  
  104.cash disbursement 现金支出 i eQQ{iGJH  
  105.bank statement 银行对账单 .Y|5i^i9{  
  106.bank reconciliation 银行存款余额调节表 J:LwO  
  107.balance sheet date 资产负债表日 wg?GEY  
  108.net realizable value 可变现净值 "i0{E!,XL  
  109.storeroom 仓库 :ZX#w`Y  
  110.sale invoice 销售发票 *;@V5[^3I?  
  111.price list 价目表 YaU)66=u  
  112.positive confirmation request 积极式询证函 P7np -I*  
  113.negative confirmation request 消极式询证函 Q{-T;T  
  114.purchase requisition 请购单 u}Kc>/AF  
  115.receiving report 验收报告 *{[jO&& J  
  116.gross margin 毛利 'qel3Fs"  
  117.manufacturing overhead 制造费用 ]yI~S(  
  118.material requisition 领料单 :'p+Ql~c  
  119.inventory-taking 存货盘点 {WJ9!pA!lk  
  120.bond certificate 债券 EAafi <n  
  121.stock certificate 股票 4UP#~  
  122.audit report 审计报告 {[&$W8Li  
  123.entity 被审计单位 =E$Hq4I  
  124.addressee of the audit report 审计报告的收件人 xNDX(_U>\  
  125.unqualified opinion 无保留意见 o+Cd\D69S  
  126.qualified opinion 保留意见 (#,0\ea{x  
  127.disclaimer of opinion 无法表示意见 o^HzE ;L}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kD1[6cJ!=.  
  A (2)absorbed overhead 已吸收制造费用 xg*)o*?  
  A (3)absorption costing 吸收成本计算 vk;]9o j*  
  A (4)account 账户,报表   MoAZ!cF8  
  A (5)accounting postulate 会计假设   4FLL*LCNX  
  A (6)accounting series release 会计公告文件   gLp7<gx6  
  A (7)accounting valuation 会计计价   X'[93 C|K  
  A (8)account sale 承销清单 ,Hq*z c c  
  A (9)accountability concept 经营责任概念   5}-e9U  
  A (10)accountancy 会计职业   U4PnQ K,  
  A (11)accountant 会计师   o+-G@ 16  
  A (12)accounting 会计   Ew.a*[W''  
  A (13)agency cost 代理成本   (.D |%P  
  A (14)accounting bases 会计基础   W<']Q_su  
  A (15)accounting manual 会计手册   y?Vsp<  
  A (16)accounting period 会计期间   j\SvfZ0"  
  A (17)accounting policies 会计方针   lHl1Ny\?  
  A (18)accounting rate of return 会计报酬率   ? }t[  
  A (19)accounting reference date 会计参照日   aG&ay3[&  
  A (20)accounting reference period 会计参照期间   ?VM4_dugf  
  A (21)accrual concept 应计概念   lxSCN6  
  A (22)accrual expenses 应计费用   H!6nIS9yxt  
  A (23)acid test ration 速动比率(酸性测试比率)   $ /Rr|<  
  A (24)acquisition 购置   #ArMX3^+w7  
  A (25)acquisition accounting 收购会计   BBkYc:B=SA  
  A (26)activity based accounting 作业基础成本计算   #21t8  
  A (27)adjusting events 调整事项   #0*OkZMt  
  A (28)administrative expenses 行政管理费   #@qd.,]2  
  A (29)advice note 发货通知   GJLe733o  
  A (30)amortization 摊销   *21foBfqh  
  A (31)analytical review 分析性检查   0xZX%2E  
  A (32)annual equivalent cost 年度等量成本法   /U1&#"P  
  A (33)annual report and accounts 年度报告和报表   P/9iB/  
  A (34)appraisal cost 检验成本   xNLvK:@0p  
  A (35)appropriation account 盈余分配账户   Y#[Wv1hi  
  A (36)articles of association 公司章程细则   f 3bZ*G%f  
  A (37)assets 资产   j)A$%xUo  
  A (38)assets cover 资产保障   F@C^nX9  
  A (39)asset value per share 每股资产价值   I{rW+<)QGC  
  A (40)associated company 联营公司   >n!,KUu]  
  A (41)attainable standard 可达标准   |~V`Es +j  
cwK+{*ZH/  
 A (42)attributable profit 可归属利润   =A yDVWpE  
  A (43)audit 审计   *d%U]Hby,  
  A (44)audit report 审计报告   6<%W 8m\  
  A (45)auditing standards 审计准则   ?A]@$  
  A (46)authorized share capital 额定股本   }iu(-{Z  
  A (47)available hours 可用小时   !}[cY76_  
  A (48)avoidable costs 可避免成本 B%~D`[~?  
  B (49)back-to-back loan 易币贷款   yEvuTgDv  
  B (50)backflush accounting 倒退成本计算   qYi<GI*|@  
  B (51)bad debts 坏帐   >%PPp.R  
  B (52)bad debts ratio 坏帐比率   Z,x9 {  
  B (53)bank charges 银行手续费   Po+tk5}''5  
  B (54)bank overdraft 银行透支   ? FlV<nE"J  
  B (55)bank reconciliation 银行存款调节表   "@h 5 SF  
  B (56)bank statement 银行对账单   aucQZD-_"  
  B (57)bankruptcy 破产   <kY ||  
  B (58)basis of apportionment 分摊基础   _mi(:s(  
  B (59)batch 批量   xQKD1#y  
  B (60)batch costing 分批成本计算   n-% 8RV  
  B (61)beta factor B(市场)风险因素   \q |n0>  
  B (62)bill 账单   @X\2K?c(v  
  B (63)bill of exchange 汇票   q/|WkV `m  
  B (64)bill of landing 提单   74hQ?Atw:  
  B (65)bill of materials 用料预计单   P0/B!8x  
  B (66)bill payable 应付票据   `/1Zy}cD  
  B (67)bill receivable 应收票据   r]0UF0#  
  B (68)bin card 存货记录卡   ^mNPP:%iN  
  B (69)bonus 红利   @Z50S 8  
  B (70)book-keeping 薄记   *`(/wE2v]  
  B (71)Boston classification 波士顿分类   0xNlO9b/  
  B (72)breakeven chart 保本图   C6"bGA  
  B (73)breakeven point 保本点   Ob|[/NN  
  B (74)breaking-down time 复位时间   /nX+*L}d/  
  B (75)budget 预算   $ZQ?E^> B  
  B (76)budget center 预算中心   8G SO]R  
  B (77)budget cost allowance 预算成本折让   e>oE{_e  
  B (78)budget manual 预算手册   <;?&<qMo,P  
  B (79)budget period 预算期间   Xc^7  
  B (80)budgetary control 预算控制   ilyQ gEjC  
  B (81)budgeted capacity 预算生产能力   "eH~/6A  
  B (82)burden 制造费用   ~6hG"t]:  
  B (83)business center 经营中心   H$ sNp\[{  
  B (84)business entity 营业个体   bhFAt1h  
  B (85)business unit 经营单位   {]a 6o[}u  
 B (86)buy-out management 管理性购买产权   e$wbYByW  
  B (87)by-product 副产品 !`VO#_TJ  
  C (88)called-up share capital 催缴股本   /&+6nO P  
  C (89)capacity 生产能力   !Qg%d&q.Sx  
  C (90)capacity ratios 生产能力比率   >VAZ^kgi  
  C (91)capital 资本   MKuy?mri~  
  C (92)capital assets pricing model资本资产计价模式   Q)l]TgvSe  
  C (93)capital commitment 承诺资本   h)M9Oup`  
  C (94)capital employed 已运用的资本   ~'4:{xH  
  C (95)capital expenditure 资本支出   $j~oB:3n7  
  C (96)capital expenditureauthorization 资本支出核准   7{vnhl(Z  
  C (97)capital expenditure control 资本支出控制   mQ9%[U,  
  C (98)capital expenditure proposal资本支出申请   F C= %_y  
  C (99)capital funding planning 资本基金筹集计划   Wu 71q=  
  C (100)capital gain 资本收益   :*2+ t-  
  C (101)capital investment appraisal资本投资评估   {,5=U@J  
  C (102)capital maintenance 资本保全   UeRx ^  
  C (103)capital resource planning 资本资源计划   P80z@!  
  C (104)capital surplus 资本盈余   d E@R7yU@  
  C (105)capital turnover 资本周转率   mX8A XWIa  
  C (106)card 记录卡   ,{C(<1  
  C (107)cash 现金   aBM'ROQ  
  C (108)cash account 现金账户   i*9l  
  C (109)cash book 现金账薄   D&WXa|EOK  
  C (110)cash cow 金牛产品   cVZCBcKC?  
  C (111)cash flow 现金流量   7eh|5e$@  
  C (112)cash discounted 现金贴现   ^}2 ie|  
  C (113)cash flow budget 现金流量预算   u1 uu_*  
  C (114)cash flow statement 现金流量表    X7sWu{n  
  C (115)cash ledger 现金分类账   OpwZTy}1}  
  C (116)cash limit 现金限额   J! 4l-.-  
  C (117)CCA 现时成本会计   f77uqv(Y  
  C (118)center 中心   -(n[^48K  
  C (119)changeover time 变更时间   [@}{sH(#Ta  
  C (120)chartered entity 特许经济个体   ?= <vC  
  C (121)cheque 支票   b'$j* N  
  C (122)cheque register 支票登记薄   }9=\#Le~\  
  C (123)coin analysis 零钱分类   kWfNgu$xK  
  C (124)classification 分类   %*.;3;m  
  C (125)clock card 工时卡   V*l0| ,9  
  C (126)code 代码   [Cz.K?+#M  
  C (127)commitment accounting 承诺确认会计   j$*]'s&_hZ  
  C (128)common cost 共同成本   %iI0JF*E z  
  C (129)company limited byguarantee 有限担保责任公司   4\q7.X+^  
C (130)company limited shares 股份有限公司   %PG::b  
  C (131)competitive position 竞争能力状况   ZkYc9!anY  
  C (132)concept 概念   Vgs( feGs  
  C (133)conglomerate 跨行业企业   z[Kxy1,  
  C (134)consistency concept 一致性概念    ]{OEU]I@  
  C (135)consolidated accounts 合并报表   &7 }!U  
  C (136)consolidation accounting 合并会计   jlER_I]  
  C (137)consortium 财团   8w| j Z@  
  C (138)contingency plan 应急计划   KQ/v](7 7  
  C (139)contingent liabilities 或有负债   E{r_CR+8  
  C (140)continuous operation 连续生产   i:WHql"Kw_  
  C (141)contra 抵消   @A6\v+ih  
  C (142)contract cost 合同成本   p5C sw5  
  C (143)contract costing 合同成本计算   1fL@rR  
  C (144)contribution 贡献毛益     [E(DGt  
  C (145)contribution centre 贡献中心   1vu4}%nD  
  C (146)contribution chart 贡献图   v i0% jsI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pFSVSSQRV|  
  C (148)contribution to salesration 贡献毛益对销售比率   nJ4h9`[>V  
  C (149)control 控制   vjJ!d#8  
  C (150)control account 控制帐户   @Q x|!%  
  C (151)control limits 控制限度   Ms(;B*  
  C (152)controllability concept 可控制概念   iQ-;0<=G  
  C (153)controllable cost 可控制成本   !23W=N}82  
  C (154)conversion cost 加工成本   `hS<F" j  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >qx~m>2|8]  
  C (156)corporate appraisal 公司评估   #hd<5+$U}l  
  C (157)corporate planning 公司计划   0|{U"\  
  C (158)corporate social reporting 公司社会报告   mf@YmKbp  
  C (159)corporation 股份公司   1 X2oz  
  C (160)cost 成本   |Xd[%W)  
  C (161)cost account 成本帐户   P58U8MEG  
  C (162)cost accounting 成本会计   ^lu)'z%6  
  C (163)cost accounting manual 成本手册   -p ) l63  
  C (164)cost accounts calendar 成本报表的日历时间   |.:O$/ Tt[  
  C (165)cost adjustment 成本调整   C3 0b}2  
  C (166)cost allocation 成本分配   ue/6DwUv  
  C (167)cost apportionment 成本分摊   S#+G?I3w  
  C (168)cost attribution 成本归属   da!N0\.1T  
  C (169)cost audit 成本审计   ?9!tMRb  
  C (170)cost behaviour 成本性态   5G){7]P+r"  
  C (171)cost benefit analysis 成本效益分析   9;Wz;p  
  C (172)cost center 成本中心   VR_+/,~  
  C (173)cost driver 成本动因
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