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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 6F<L 4*4U  
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  1.audit   审计 xA-G&oC]<T  
  2.attestation   鉴证 c]n4vhUa5  
  3.credibility   可信赖程度 |[: `izW  
  4.audit of financial statements 财务报表审计 "2; UXX-H  
  5.agreed-upon procedures 执行商定程序 J:Qp(s-N^:  
  6.high levels of assurance 高水平保证 L,l+1`Jz  
  7.compilation 编制 x7/2e{p uu  
  8.reliability 可靠性 &?9.Y,  
  9.relevance 相关性 "w A8J%:  
  10.professional skepticism 职业谨慎 G +YF  
  11.objectivity 客观性 1'd "O @  
  12. professional competence 专业胜任能力 `  ^6}Dn  
  13.Senior/CPA-in-charge 项目经理 !#X^nlc  
  14.audit engagement letter 业务约定书 T"0a&.TLj  
  15.recurring audit 连续审计 Kc(_?`  
  16.the client 委托人 S=my;M-  
  17.change CPA 更换注册会计 lE`ScYG  
  18.the existing CPA 现任注册会计师 2AlLcfAW  
  19.the successor CPA 后任注册会计师 xqG` _S l  
  20.the preceding CPA前任注册会计师 \/,SH?>4x  
  21.issue the audit report 出具审计报告 xWlB!r<}Gz  
  22.expert 专家 -x RsYYw  
  23.the board of directors 董事会 CtE".UlCA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O ,DX%wk,  
  25.assess material misstatement risks评估重大错报风险 -&HN h\  
  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 aN7u j  
  27.a general knowledge of —— 初步了解―――的情况 [Y:HVr,  
  28.a more knowledge of—— 进一步了解的情况 4RzG3CJdS  
  29.the prior year‘s working papers 以前年度工作底稿 Q;Oc# u  
  30.minutes of meeting 会议纪要 't>Qj7vh0  
  31.business risks 经营风险 Ig6s'^  
  32.appropriateness 适当性 %+'&$  
  33.accounting estimate 会计估计 bLUn0)c  
  34.management representations 管理层声明 ;DGWUK.U[H  
  35.going concern assumption 持续经营假设 i?a]v 5  
  36.audit plan 审计计划 p;B +g X  
  37.significant audit areas 重点审计领域 0~-+5V  
  38.error 错误 gG $o8c-  
  39.fraud舞弊 1.>` h:  
  40.modified or additional procedures 修改或追加审计程序 Dg]i};  
  41.misappropriation of assets 侵占资产 9\"~G)  
  42.transactions without substance 虚假交易 'fgDe  
  43.unusual pressures 异常压力 ^yb_aCw  
  44.the suspected noncompliance 涉嫌存在违法行为 X~R qv5@-  
  45.materialiy 重要性 "=RB #  
  46.exceed the materiality level 超过重要性水平 l@GpVdrv  
  47.approach the materiality level 接近重要性水平 RJ-CWt [LG  
  48.an acceptably low level 可接受水平 PzF)Vg  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 M0]fh5O  
  50.misstatements or omissions 错报或漏报 |, :(3Ml  
  51.aggregate 总计 sG}9l1  
  52.subsequent events 期后事项 Tq?W @DM*  
  53.adjust the financial statements 调整财务报表 sS0psw1  
  54.perform additional audit procedures 实施追加的审计程序 |l ~ADEg  
  55.audit risk 审计风险 |W::\yu6  
  56.detection risk 检查风险 T xN5K`q  
  57.inappropriate audit opinion 不适当的审计意见 Xau.4&\d  
  58.material misstatement 重大的错报 :3G9YjzC}  
  59.tolerable misstatement 可容忍错报 -ss2X  
  60.the acceptable level of detection risk 可接受的检查风险 E+>;tLw3j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B 51LZP  
  62.simall business 小规模企业 _}\&;  
  63.accounting system 会计系统 ^X?[zc GE  
  64.test of control 控制测试 5<S1,u5  
  65.walk-through test 穿行测试 n^A=ar.  
  66.communication 沟通 @.gCeMlOf  
  67.flow chart 流程图 R52!pB0[  
  68.reperformance of internal control 重新执行 j9qN!.~mM  
  69.audit evidence 审计证据 i?R qv<n  
  70.substantive procedures 实质性程序 |n~v_V2.0  
  71.assertions 认定 ~7=,)Q  
  72.esistence 存在 XrvrN^'  
  73.occurrence 发生 _% >.t  
  74.completeness 完整性 zzxU9m~"  
  75.rights and obligations 权利和义务 EYQ!ELuF  
  76.valuation and allocation 计价和分摊 _l  Jj6=  
  77.cutoff 截止 hVID~L$  
  78.accuracy 准确性 eFx*lYjA  
  79.classification 分类 6?Wsg`9  
  80.inspection 检查 71 2i |  
  81.supervision of counting 监盘 Zaj<*?\  
  82.observation 观察 E>[~"~x"pV  
  83.confirmation 函证 [C&c;YNp  
  84.computation 计算 a#{a{>  
  85.analytical procedures 分析程序 0q3 :"X  
  86.vouch 核对 1H ZexV  
  87.trace 追查 EuAa  
  88.audit sampling 审计抽样 b_LzG_n!   
  89.error 误差 4x3`dvfp/  
  90.expected error 预期误差 Wl,yznT  
  91.population 总体 o 1b#q/  
  92.sampling risk 抽样风险 E^qKkl  
  93.non- sampling risk 非抽样风险 hIw*dob  
  94.sampling unit 抽样单位 kfHLj r.  
  95.statistical sampling 统计抽样 c=K M[s.  
  96.tolerable error 可容忍误差 ;uJVY)7a  
  97.the risk of under reliance 信赖不足风险 (kSk bwu  
  98.the risk of over reliance 信赖过度风险 X ak~He  
  99.the risk of incorrect rejection 误拒风险 N0XGW_f  
  100. the risk of incorrect acceptance 误受风险 z C``G<TB  
  101.working trial balance 试算平衡表 6m{3GKaW~  
  102.index and cross-referencing 索引和交叉索引 iGp@P=;m  
  103.cash receipt 现金收入 .c',?[S/vH  
  104.cash disbursement 现金支出 &A`QPk8n  
  105.bank statement 银行对账单 q80?C.,`  
  106.bank reconciliation 银行存款余额调节表 )oNomsn  
  107.balance sheet date 资产负债表日 }{ P}P}  
  108.net realizable value 可变现净值 @B[V'|  
  109.storeroom 仓库 L2:C6Sc  
  110.sale invoice 销售发票 uo%zfi?  
  111.price list 价目表 Gh< r_O~L3  
  112.positive confirmation request 积极式询证函 "'8$hV65.p  
  113.negative confirmation request 消极式询证函 )h/fr|  
  114.purchase requisition 请购单 9K&b1O@Aj  
  115.receiving report 验收报告 f{vnZ|WD  
  116.gross margin 毛利 `zvYuKQ.}  
  117.manufacturing overhead 制造费用 mT9TSW}  
  118.material requisition 领料单 c1Hv^*Y  
  119.inventory-taking 存货盘点 +Gjy%JFp  
  120.bond certificate 债券 r9QNE>UG  
  121.stock certificate 股票 0 8U:{LL  
  122.audit report 审计报告 1b't"i M  
  123.entity 被审计单位 S 5XFYQ  
  124.addressee of the audit report 审计报告的收件人 $DQMN  
  125.unqualified opinion 无保留意见 ycH=L8  
  126.qualified opinion 保留意见 :8rqTBa`  
  127.disclaimer of opinion 无法表示意见 4u;W1=+Vn  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   U2h?l `nP  
  A (2)absorbed overhead 已吸收制造费用 rj6wKf z  
  A (3)absorption costing 吸收成本计算 sQ_{zOUPh  
  A (4)account 账户,报表   Nc7YMxk'H  
  A (5)accounting postulate 会计假设   v3[ 2!UXq  
  A (6)accounting series release 会计公告文件   m!PN1$9V  
  A (7)accounting valuation 会计计价   {:? -)Xq  
  A (8)account sale 承销清单 wvgX5P>  
  A (9)accountability concept 经营责任概念   hxv/285B  
  A (10)accountancy 会计职业   tIRw"sz  
  A (11)accountant 会计师   NQ Odgp  
  A (12)accounting 会计   o|UZdGu  
  A (13)agency cost 代理成本   _[.`QW~  
  A (14)accounting bases 会计基础   8'f:7KF  
  A (15)accounting manual 会计手册   \_+d*hHF~  
  A (16)accounting period 会计期间   w+JDu_9+A]  
  A (17)accounting policies 会计方针   \ET7  
  A (18)accounting rate of return 会计报酬率   F &uU ,);  
  A (19)accounting reference date 会计参照日   @NNN&%  
  A (20)accounting reference period 会计参照期间   5` Q# 2  
  A (21)accrual concept 应计概念   e}Db-7B_~  
  A (22)accrual expenses 应计费用   h-6kf:XP%  
  A (23)acid test ration 速动比率(酸性测试比率)   =XqmFr;h  
  A (24)acquisition 购置   Bq\%]2;eo{  
  A (25)acquisition accounting 收购会计   h<}4mo_ $  
  A (26)activity based accounting 作业基础成本计算   l.&6|   
  A (27)adjusting events 调整事项   "d{ |_Cf  
  A (28)administrative expenses 行政管理费   'Yj/M  
  A (29)advice note 发货通知   $cYh X^YG.  
  A (30)amortization 摊销   ;ASlsUE\)  
  A (31)analytical review 分析性检查   `"    
  A (32)annual equivalent cost 年度等量成本法   RCsd  
  A (33)annual report and accounts 年度报告和报表   C7nLa@  
  A (34)appraisal cost 检验成本   =WHdy;  
  A (35)appropriation account 盈余分配账户   eO*FoN  
  A (36)articles of association 公司章程细则   >y2gfD  
  A (37)assets 资产   o8Tt|Lxb$8  
  A (38)assets cover 资产保障   RU@`+6 j+  
  A (39)asset value per share 每股资产价值   8?ZK^+]y  
  A (40)associated company 联营公司   3p" )  
  A (41)attainable standard 可达标准   38rC; 6  
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 A (42)attributable profit 可归属利润   KecRjon~  
  A (43)audit 审计   ;Q \Duj  
  A (44)audit report 审计报告   [ibnI2I]`  
  A (45)auditing standards 审计准则   g }5lG z4  
  A (46)authorized share capital 额定股本   hX<0{pXM4  
  A (47)available hours 可用小时   \]GBd~i<  
  A (48)avoidable costs 可避免成本 rZ *}jD[  
  B (49)back-to-back loan 易币贷款   z#*fELV  
  B (50)backflush accounting 倒退成本计算   Ia[e 7  
  B (51)bad debts 坏帐   r IY_1  
  B (52)bad debts ratio 坏帐比率   )88z=5.  
  B (53)bank charges 银行手续费   va| 1N/&  
  B (54)bank overdraft 银行透支   j^>J*gLM}W  
  B (55)bank reconciliation 银行存款调节表   s )\%%CM  
  B (56)bank statement 银行对账单   PjDYdT[  
  B (57)bankruptcy 破产   >DPC}@Wl  
  B (58)basis of apportionment 分摊基础   jsjH.O  
  B (59)batch 批量   N<9C V!_  
  B (60)batch costing 分批成本计算   >q "mI6F  
  B (61)beta factor B(市场)风险因素   E]i3E[T  
  B (62)bill 账单   M2{{B ^*$6  
  B (63)bill of exchange 汇票   6gNsh  
  B (64)bill of landing 提单   3+0 $=ef  
  B (65)bill of materials 用料预计单   Qv|A^%Ub!  
  B (66)bill payable 应付票据   iJT_*,P^  
  B (67)bill receivable 应收票据   1d"g $i4e  
  B (68)bin card 存货记录卡   zXIVHC,"{  
  B (69)bonus 红利   IyOb0WiEj  
  B (70)book-keeping 薄记   n~@;[=o?5  
  B (71)Boston classification 波士顿分类   :!n_a*.{  
  B (72)breakeven chart 保本图   Jt  ^a  
  B (73)breakeven point 保本点   Mnc9l ^  
  B (74)breaking-down time 复位时间   4v_<<l  
  B (75)budget 预算   r ".*l?=  
  B (76)budget center 预算中心   .]JGCTB3  
  B (77)budget cost allowance 预算成本折让   Et}S*!IS  
  B (78)budget manual 预算手册   !#Ub*qY1Z  
  B (79)budget period 预算期间   //xK v{3fI  
  B (80)budgetary control 预算控制   C|*U)#3:F  
  B (81)budgeted capacity 预算生产能力   - c{O!z6sX  
  B (82)burden 制造费用   \C#X Kk$OE  
  B (83)business center 经营中心   I<Wp,E9G#  
  B (84)business entity 营业个体   {CdQ)|  
  B (85)business unit 经营单位   EyO=M~nsS  
 B (86)buy-out management 管理性购买产权   5<^ $9('  
  B (87)by-product 副产品 ~=67#&(R  
  C (88)called-up share capital 催缴股本   *j6K QZ"  
  C (89)capacity 生产能力   uB_8P+h7  
  C (90)capacity ratios 生产能力比率   } >]V_}h  
  C (91)capital 资本    qr~P$  
  C (92)capital assets pricing model资本资产计价模式   ;SnpD)x@)  
  C (93)capital commitment 承诺资本   Tr*3:J }  
  C (94)capital employed 已运用的资本   UuPXo66F ]  
  C (95)capital expenditure 资本支出   piULIZ0  
  C (96)capital expenditureauthorization 资本支出核准   H65><38X/  
  C (97)capital expenditure control 资本支出控制   ]Dec/Nnj  
  C (98)capital expenditure proposal资本支出申请   W8,4LxH  
  C (99)capital funding planning 资本基金筹集计划   KPHtD4  
  C (100)capital gain 资本收益   l1HMH?0|  
  C (101)capital investment appraisal资本投资评估   xq$(=WPI  
  C (102)capital maintenance 资本保全   tpPP5C{  
  C (103)capital resource planning 资本资源计划   UTwXN |'|  
  C (104)capital surplus 资本盈余   fqpbsM;M]  
  C (105)capital turnover 资本周转率   Lz 6b9W  
  C (106)card 记录卡   Pw+PBIGn4  
  C (107)cash 现金   XB0G7o%1  
  C (108)cash account 现金账户   P|j|0o,8p  
  C (109)cash book 现金账薄   S#Q 0aG j  
  C (110)cash cow 金牛产品   IyK^` y  
  C (111)cash flow 现金流量   Jui:Ms  
  C (112)cash discounted 现金贴现   aG_@--=  
  C (113)cash flow budget 现金流量预算   wr5ScsNS  
  C (114)cash flow statement 现金流量表   X} {z7[  
  C (115)cash ledger 现金分类账   O2{~Q{p  
  C (116)cash limit 现金限额   L)(JaZy V5  
  C (117)CCA 现时成本会计   hQ7-m.UZw  
  C (118)center 中心   b'r</n cZ  
  C (119)changeover time 变更时间   2i0 .x  
  C (120)chartered entity 特许经济个体   Cf s2tN  
  C (121)cheque 支票   UlP2VKM1&  
  C (122)cheque register 支票登记薄   %B}<5iO  
  C (123)coin analysis 零钱分类   `)~]3zmG  
  C (124)classification 分类   Z=ZTSl   
  C (125)clock card 工时卡   QQI,$HId  
  C (126)code 代码   }uR[H2D`L  
  C (127)commitment accounting 承诺确认会计   qTZ\;[CrP"  
  C (128)common cost 共同成本   Ms=5*_J2Jk  
  C (129)company limited byguarantee 有限担保责任公司   =M6P h%  
C (130)company limited shares 股份有限公司   ]y0 bgKTK  
  C (131)competitive position 竞争能力状况   ,ArHS  
  C (132)concept 概念   X8 $Y2?<  
  C (133)conglomerate 跨行业企业   &u+l`F^Z  
  C (134)consistency concept 一致性概念   IN8G4\r  
  C (135)consolidated accounts 合并报表   `uP :UQ9S  
  C (136)consolidation accounting 合并会计   kz_gR;"(Z  
  C (137)consortium 财团   *c<6 Er>s  
  C (138)contingency plan 应急计划   !\< [}2}  
  C (139)contingent liabilities 或有负债   & zR\Rmpt  
  C (140)continuous operation 连续生产   / f5q9sp8  
  C (141)contra 抵消   ;NMv>1fI  
  C (142)contract cost 合同成本   q\pI&B  
  C (143)contract costing 合同成本计算   whi#\>i  
  C (144)contribution 贡献毛益   fV#,<JG  
  C (145)contribution centre 贡献中心   ObPXVqG"?  
  C (146)contribution chart 贡献图   6,;dU-A+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~U r  
  C (148)contribution to salesration 贡献毛益对销售比率   '\O[j*h^.  
  C (149)control 控制   a`e'HQ  
  C (150)control account 控制帐户   ty8>(N(~  
  C (151)control limits 控制限度   &t ~NR$@  
  C (152)controllability concept 可控制概念   5^ck$af  
  C (153)controllable cost 可控制成本   @ D,]v:  
  C (154)conversion cost 加工成本   *z'v  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   J Bgq2  
  C (156)corporate appraisal 公司评估   T095]*Hm  
  C (157)corporate planning 公司计划   Ct][B{  
  C (158)corporate social reporting 公司社会报告   3Ofh#|qc&  
  C (159)corporation 股份公司   Ij>G7Q*d  
  C (160)cost 成本   29AE B  
  C (161)cost account 成本帐户   skm~~JM^  
  C (162)cost accounting 成本会计   W:maE9E=  
  C (163)cost accounting manual 成本手册   1=Kt.tuf  
  C (164)cost accounts calendar 成本报表的日历时间   \ 5.nr*5  
  C (165)cost adjustment 成本调整    Sa[?B  
  C (166)cost allocation 成本分配   =Vm3f^  
  C (167)cost apportionment 成本分摊   t`1M}}.  
  C (168)cost attribution 成本归属   ;E_Go&Vd  
  C (169)cost audit 成本审计   ]]o?!NX  
  C (170)cost behaviour 成本性态   0GlQWRa  
  C (171)cost benefit analysis 成本效益分析   2qdc$I&$  
  C (172)cost center 成本中心   .p =OAh<  
  C (173)cost driver 成本动因
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