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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 ,h$j%->U  
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  1.audit   审计 w~=@+U$f  
  2.attestation   鉴证 Z=P=oldH  
  3.credibility   可信赖程度 NYZI;P1DA  
  4.audit of financial statements 财务报表审计 @g'SH:}  
  5.agreed-upon procedures 执行商定程序 Nh|QYxOP  
  6.high levels of assurance 高水平保证 <ba+7CK] w  
  7.compilation 编制 x kebel`%  
  8.reliability 可靠性 dCH(N_  
  9.relevance 相关性 jR&AQ-H&  
  10.professional skepticism 职业谨慎 KwuNHK)-  
  11.objectivity 客观性 \muC_9k e  
  12. professional competence 专业胜任能力 >P\/\xL=  
  13.Senior/CPA-in-charge 项目经理 EJ3R{ ^  
  14.audit engagement letter 业务约定书 9}6^5f?|  
  15.recurring audit 连续审计 .%EEly  
  16.the client 委托人 t Sf`  
  17.change CPA 更换注册会计 .EUOKPK4W  
  18.the existing CPA 现任注册会计师 S}cm.,/w  
  19.the successor CPA 后任注册会计师 i&?do{YQ)  
  20.the preceding CPA前任注册会计师 D2}nJFR ]  
  21.issue the audit report 出具审计报告 M0zlB{eH  
  22.expert 专家 Fu cLcq2Z  
  23.the board of directors 董事会 o$DJL11E  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (S#4y  
  25.assess material misstatement risks评估重大错报风险 j/xL+Y(=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !]k$a  
  27.a general knowledge of —— 初步了解―――的情况 )v67wn*1A  
  28.a more knowledge of—— 进一步了解的情况 AyMMr_q  
  29.the prior year‘s working papers 以前年度工作底稿 ,fwN_+5  
  30.minutes of meeting 会议纪要 xl$#00|y  
  31.business risks 经营风险 B[0XzV]Z  
  32.appropriateness 适当性 fw1g;;E  
  33.accounting estimate 会计估计 KD7 RI3'?  
  34.management representations 管理层声明 nn_j" Nu  
  35.going concern assumption 持续经营假设 ' cl&S:  
  36.audit plan 审计计划 8y{<M"v+/  
  37.significant audit areas 重点审计领域 Gm.n@U p  
  38.error 错误 8?r ,ylUj  
  39.fraud舞弊 'L2M  W  
  40.modified or additional procedures 修改或追加审计程序 3J{`]v5`  
  41.misappropriation of assets 侵占资产 XK>/i}y  
  42.transactions without substance 虚假交易 t>T |\WAAL  
  43.unusual pressures 异常压力 bG0t7~!{E  
  44.the suspected noncompliance 涉嫌存在违法行为 _KkLH\1g$  
  45.materialiy 重要性 A8R}W=  
  46.exceed the materiality level 超过重要性水平 , ]'?Gd  
  47.approach the materiality level 接近重要性水平 :,=no>mMx  
  48.an acceptably low level 可接受水平 ]64 mSB  
  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 wK CHG/W  
  50.misstatements or omissions 错报或漏报 8 ]N+V:  
  51.aggregate 总计 #U NTD4   
  52.subsequent events 期后事项 #is:6Z,OEU  
  53.adjust the financial statements 调整财务报表 !RnO {FL  
  54.perform additional audit procedures 实施追加的审计程序 2 c <Qh=  
  55.audit risk 审计风险 @hiwq 7 [j  
  56.detection risk 检查风险 1;[\xqJ  
  57.inappropriate audit opinion 不适当的审计意见 gC#PqK~  
  58.material misstatement 重大的错报 {7)D/WY5  
  59.tolerable misstatement 可容忍错报 u5 EHzoq  
  60.the acceptable level of detection risk 可接受的检查风险 d\dt}&S 5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 d"|XN{  
  62.simall business 小规模企业 s45Y8!c  
  63.accounting system 会计系统 P.RlozF5;  
  64.test of control 控制测试 }xHoitOD  
  65.walk-through test 穿行测试 _{o=I?+]  
  66.communication 沟通 31y=Ar""  
  67.flow chart 流程图 *Ri?mEv hF  
  68.reperformance of internal control 重新执行 /)xG%J7H  
  69.audit evidence 审计证据 p IXBJk  
  70.substantive procedures 实质性程序 JI}(R4uV  
  71.assertions 认定 elZ?>5P$}  
  72.esistence 存在 R V|: mI  
  73.occurrence 发生 tZ[Y~],F  
  74.completeness 完整性 Gv}*T w$  
  75.rights and obligations 权利和义务 A}sb 2P  
  76.valuation and allocation 计价和分摊 iZQwo3"8r  
  77.cutoff 截止 Te~"\`omJ3  
  78.accuracy 准确性 {hX. R  
  79.classification 分类 A:1O:LB=!  
  80.inspection 检查 \CL |=8[2  
  81.supervision of counting 监盘 k=O2s'F`  
  82.observation 观察 mk1;22o{TX  
  83.confirmation 函证 &eT)c<yhyK  
  84.computation 计算 "';'*x  
  85.analytical procedures 分析程序 ~<3qsA..  
  86.vouch 核对 EW$ Je  
  87.trace 追查 /J8AnA1  
  88.audit sampling 审计抽样 viAvD6e  
  89.error 误差 FK{ YRt  
  90.expected error 预期误差 W?G4\ubM3<  
  91.population 总体 rB|D^@mG  
  92.sampling risk 抽样风险 "TKf" zc  
  93.non- sampling risk 非抽样风险 V{fYMgv  
  94.sampling unit 抽样单位 Y2j>lf?8  
  95.statistical sampling 统计抽样 %L{H_;z  
  96.tolerable error 可容忍误差 dZRz'd  
  97.the risk of under reliance 信赖不足风险 Ywt_h;:  
  98.the risk of over reliance 信赖过度风险 |,5b[Y"Dt  
  99.the risk of incorrect rejection 误拒风险 q,2]]K7y  
  100. the risk of incorrect acceptance 误受风险 B N@*CG  
  101.working trial balance 试算平衡表 >\8Bu#&s4  
  102.index and cross-referencing 索引和交叉索引 i)\`"&.j>N  
  103.cash receipt 现金收入 7C ABM  
  104.cash disbursement 现金支出 -c%GlpZw  
  105.bank statement 银行对账单 WKqNJN C  
  106.bank reconciliation 银行存款余额调节表 //:.k#}~B  
  107.balance sheet date 资产负债表日 T.!GEUQ  
  108.net realizable value 可变现净值 N- ? U2V  
  109.storeroom 仓库 `ItMn&P  
  110.sale invoice 销售发票 A7 .C  
  111.price list 价目表 P@p(Y2&~g  
  112.positive confirmation request 积极式询证函 tz&=v,_jc  
  113.negative confirmation request 消极式询证函 FJv=5L  
  114.purchase requisition 请购单 `,aPK/  
  115.receiving report 验收报告 RM-| ?%  
  116.gross margin 毛利 UMo=bs  
  117.manufacturing overhead 制造费用 09eS&J<R  
  118.material requisition 领料单 <[?oP[ j  
  119.inventory-taking 存货盘点 |h*H;@$  
  120.bond certificate 债券 J:'cj5@  
  121.stock certificate 股票 ,|"tLN *m  
  122.audit report 审计报告 ME1lQ7E4B  
  123.entity 被审计单位 HLAWx/c,j"  
  124.addressee of the audit report 审计报告的收件人 ._-^ 58[  
  125.unqualified opinion 无保留意见 t'_Hp},  
  126.qualified opinion 保留意见 vML01SAi  
  127.disclaimer of opinion 无法表示意见 I_'S|L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hv}rA,Yd  
  A (2)absorbed overhead 已吸收制造费用 6~0S%Hz   
  A (3)absorption costing 吸收成本计算 9cWl/7;zXO  
  A (4)account 账户,报表   z* YkD"]B  
  A (5)accounting postulate 会计假设   gT'c`3Gkz  
  A (6)accounting series release 会计公告文件   #SQT!4  
  A (7)accounting valuation 会计计价   PLKp<kg  
  A (8)account sale 承销清单 wS <d8gw  
  A (9)accountability concept 经营责任概念   '[~NRKQJ  
  A (10)accountancy 会计职业   Bra>C  
  A (11)accountant 会计师   ^u:7U4  
  A (12)accounting 会计   782be-n  
  A (13)agency cost 代理成本   fr;>`u[;  
  A (14)accounting bases 会计基础   za1MSR  
  A (15)accounting manual 会计手册   4VSlgoz  
  A (16)accounting period 会计期间   1@P/h#_Vr  
  A (17)accounting policies 会计方针   2+TCFpv  
  A (18)accounting rate of return 会计报酬率   syA*!Up  
  A (19)accounting reference date 会计参照日   {tV)+T  
  A (20)accounting reference period 会计参照期间   4gb2$"!  
  A (21)accrual concept 应计概念   \ZigG{  
  A (22)accrual expenses 应计费用   E08FUAth]#  
  A (23)acid test ration 速动比率(酸性测试比率)   2Auhv!xV  
  A (24)acquisition 购置   tjBs>w  
  A (25)acquisition accounting 收购会计   wW1aG  
  A (26)activity based accounting 作业基础成本计算   pB&3JmgR$)  
  A (27)adjusting events 调整事项   yN5g]U. Q  
  A (28)administrative expenses 行政管理费   X_ne#ZPl  
  A (29)advice note 发货通知   ?5Wjy  
  A (30)amortization 摊销   bA@!0,m  
  A (31)analytical review 分析性检查   '~VKH}b  
  A (32)annual equivalent cost 年度等量成本法   84DneSpHsp  
  A (33)annual report and accounts 年度报告和报表   YxlV2hcX;  
  A (34)appraisal cost 检验成本   a57Y9.H`o  
  A (35)appropriation account 盈余分配账户   U,LW(wueT  
  A (36)articles of association 公司章程细则   <h4"^9hL  
  A (37)assets 资产   1Zx|SBF  
  A (38)assets cover 资产保障   BDNn~aU#m  
  A (39)asset value per share 每股资产价值   ?FVX &{{V  
  A (40)associated company 联营公司   Ah;2\0|t  
  A (41)attainable standard 可达标准   h +.8Rl  
)y\^5>p[  
 A (42)attributable profit 可归属利润   `ky< *  
  A (43)audit 审计   &dh%sFy  
  A (44)audit report 审计报告   &W-L`aFd0  
  A (45)auditing standards 审计准则   "fdgBso  
  A (46)authorized share capital 额定股本   pzbR.L}'D  
  A (47)available hours 可用小时   gD3s,<>o  
  A (48)avoidable costs 可避免成本  01g=Cg  
  B (49)back-to-back loan 易币贷款   AV Gu*  
  B (50)backflush accounting 倒退成本计算   \{t#V ~  
  B (51)bad debts 坏帐   -$f~V\M  
  B (52)bad debts ratio 坏帐比率   K]Q#B|_T  
  B (53)bank charges 银行手续费   mTz %;+|L  
  B (54)bank overdraft 银行透支   nBI?~hkP3  
  B (55)bank reconciliation 银行存款调节表   P9p:x6  
  B (56)bank statement 银行对账单   mcy\nAf5%  
  B (57)bankruptcy 破产   Y (x_bJ  
  B (58)basis of apportionment 分摊基础   HYyO/U9z|I  
  B (59)batch 批量   onRxe\?D(  
  B (60)batch costing 分批成本计算   (MY#;v\AYE  
  B (61)beta factor B(市场)风险因素   MP(R2y  
  B (62)bill 账单   XE* @*  
  B (63)bill of exchange 汇票   1 0lvhzU  
  B (64)bill of landing 提单   VR ^qwS/  
  B (65)bill of materials 用料预计单   &PVos|G  
  B (66)bill payable 应付票据   5XySF #  
  B (67)bill receivable 应收票据   (4cWq!ax<$  
  B (68)bin card 存货记录卡   cjAKc|NJ  
  B (69)bonus 红利   V>ML-s9  
  B (70)book-keeping 薄记   Xf!@uS6<X  
  B (71)Boston classification 波士顿分类   SNV~;@(h  
  B (72)breakeven chart 保本图   3sIW4Cs7)U  
  B (73)breakeven point 保本点   ^e:C{]S=  
  B (74)breaking-down time 复位时间   [zl@7X1{_  
  B (75)budget 预算   gyj.M`+y  
  B (76)budget center 预算中心   h[ #Lg3  
  B (77)budget cost allowance 预算成本折让   zs e<b/G1G  
  B (78)budget manual 预算手册   wwrP7T+d  
  B (79)budget period 预算期间   Zu`; S#Y  
  B (80)budgetary control 预算控制   D9,609w  
  B (81)budgeted capacity 预算生产能力   (|)`~z  
  B (82)burden 制造费用   |z\5Ik!fF]  
  B (83)business center 经营中心   w F6ywr  
  B (84)business entity 营业个体   2+zE|I.  
  B (85)business unit 经营单位   ma9q?H#X  
 B (86)buy-out management 管理性购买产权   Yv k Qh{  
  B (87)by-product 副产品 ! Ob  
  C (88)called-up share capital 催缴股本   vQ/}E@?u  
  C (89)capacity 生产能力   ]Q,;5>#W  
  C (90)capacity ratios 生产能力比率   9pUvw_9MY  
  C (91)capital 资本   qX{"R.d  
  C (92)capital assets pricing model资本资产计价模式   s7.2EkGl=  
  C (93)capital commitment 承诺资本   CF"$&+s9  
  C (94)capital employed 已运用的资本   LOQoi8j  
  C (95)capital expenditure 资本支出   @ODwO;_R5  
  C (96)capital expenditureauthorization 资本支出核准   %|E'cdvkX  
  C (97)capital expenditure control 资本支出控制   $2B _a  
  C (98)capital expenditure proposal资本支出申请   Ri4t/H  
  C (99)capital funding planning 资本基金筹集计划   =sy>_   
  C (100)capital gain 资本收益   KwK[)Cvv  
  C (101)capital investment appraisal资本投资评估   t\~lG G-p  
  C (102)capital maintenance 资本保全   gw~ %jD-2  
  C (103)capital resource planning 资本资源计划   $* 1?"$LN  
  C (104)capital surplus 资本盈余   Tlrr02>B{  
  C (105)capital turnover 资本周转率   i;Cs,Esnf  
  C (106)card 记录卡   e9e%8hL  
  C (107)cash 现金   MJNY#v3  
  C (108)cash account 现金账户   d\aKGq;8C  
  C (109)cash book 现金账薄    *z[G+JX  
  C (110)cash cow 金牛产品   [M>Md-pj  
  C (111)cash flow 现金流量   x{4Rm,Dxn  
  C (112)cash discounted 现金贴现   *uHL'Pe;m  
  C (113)cash flow budget 现金流量预算   6BM[RL?T  
  C (114)cash flow statement 现金流量表   <X[TjP  
  C (115)cash ledger 现金分类账   r@N 0 %JZZ  
  C (116)cash limit 现金限额   n][/c_]q  
  C (117)CCA 现时成本会计   (Mi]vK.4  
  C (118)center 中心   +Go(y S  
  C (119)changeover time 变更时间   _G s*4:  
  C (120)chartered entity 特许经济个体   piYv }4;:(  
  C (121)cheque 支票   Td#D\d\R  
  C (122)cheque register 支票登记薄   mr:;Wwd  
  C (123)coin analysis 零钱分类   }$M 2XF  
  C (124)classification 分类   iEx.BQ+  
  C (125)clock card 工时卡   HT]W2^k  
  C (126)code 代码   #o Rm-yDr  
  C (127)commitment accounting 承诺确认会计   @3`:aWda  
  C (128)common cost 共同成本   GT\, @$r  
  C (129)company limited byguarantee 有限担保责任公司   b3(pRg[Fp  
C (130)company limited shares 股份有限公司   +5J"G/f  
  C (131)competitive position 竞争能力状况   bwh7.lDAl  
  C (132)concept 概念   \b {Aj,6,  
  C (133)conglomerate 跨行业企业   KrO oxrDcp  
  C (134)consistency concept 一致性概念   s_]p6M  
  C (135)consolidated accounts 合并报表   F) w. q  
  C (136)consolidation accounting 合并会计   ").MU[q%Y  
  C (137)consortium 财团   DxjD/? R8  
  C (138)contingency plan 应急计划   bqug o  
  C (139)contingent liabilities 或有负债   ]zp5 6U|xa  
  C (140)continuous operation 连续生产   mk>L:+  
  C (141)contra 抵消   G| 7\[!R  
  C (142)contract cost 合同成本   whb|N2  
  C (143)contract costing 合同成本计算   &gJKJ=7  
  C (144)contribution 贡献毛益   o(xRq;i  
  C (145)contribution centre 贡献中心   oI=7X*B9  
  C (146)contribution chart 贡献图   cBf9-k  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (Wkli:Lq  
  C (148)contribution to salesration 贡献毛益对销售比率   M99#\0=/  
  C (149)control 控制   ;\`~M  
  C (150)control account 控制帐户   bc}X.IC  
  C (151)control limits 控制限度   {MmHR  
  C (152)controllability concept 可控制概念   +|.}oL^}G  
  C (153)controllable cost 可控制成本   5 e:Urv77  
  C (154)conversion cost 加工成本   K/RQ-xd4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PfX{n5yBW8  
  C (156)corporate appraisal 公司评估   {zoUU  
  C (157)corporate planning 公司计划   ~ILig}I  
  C (158)corporate social reporting 公司社会报告   H+ra w/"  
  C (159)corporation 股份公司   Ta#vD_QP  
  C (160)cost 成本   xt]Z{:.  
  C (161)cost account 成本帐户   :LRR\v0HM  
  C (162)cost accounting 成本会计   wUzQ`h2  
  C (163)cost accounting manual 成本手册   NfLvK o8  
  C (164)cost accounts calendar 成本报表的日历时间   e;b,7Qw  
  C (165)cost adjustment 成本调整   z9:@~3k.  
  C (166)cost allocation 成本分配   2mL1BG=Yk  
  C (167)cost apportionment 成本分摊   `B+%W  
  C (168)cost attribution 成本归属   Ke[doQ#c  
  C (169)cost audit 成本审计   7L)1mB.  
  C (170)cost behaviour 成本性态   ^_4TDC~h  
  C (171)cost benefit analysis 成本效益分析   ".L+gn}u-  
  C (172)cost center 成本中心   7t-j2 n`<  
  C (173)cost driver 成本动因
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