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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 ,HECHA_"  
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  1.audit   审计 -W.bOr  
  2.attestation   鉴证 /y[zOT6  
  3.credibility   可信赖程度 >bbvQb +j  
  4.audit of financial statements 财务报表审计 E@CK.-N|  
  5.agreed-upon procedures 执行商定程序 8Bwm+LYr-  
  6.high levels of assurance 高水平保证 QQ\\:]iM  
  7.compilation 编制 UoOxGo  
  8.reliability 可靠性 -s&7zqW  
  9.relevance 相关性 xFp?+a  
  10.professional skepticism 职业谨慎 aK?PK }@  
  11.objectivity 客观性 q"Th\? }%  
  12. professional competence 专业胜任能力 "5b4fQ ;x  
  13.Senior/CPA-in-charge 项目经理 y7U?nP ')+  
  14.audit engagement letter 业务约定书 Kdr} 7#c  
  15.recurring audit 连续审计 bA02)?L  
  16.the client 委托人 6oy[0hj  
  17.change CPA 更换注册会计 3S{3AmKj?  
  18.the existing CPA 现任注册会计师 ES ?6  
  19.the successor CPA 后任注册会计师 `9 mc+  
  20.the preceding CPA前任注册会计师 .Zm de*b  
  21.issue the audit report 出具审计报告 /amWf^z  
  22.expert 专家 h {VdW}g  
  23.the board of directors 董事会 1BOv|xPjZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (o518fmR  
  25.assess material misstatement risks评估重大错报风险 tKY g  
  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 gPcOm b  
  27.a general knowledge of —— 初步了解―――的情况 8c5=Px2\  
  28.a more knowledge of—— 进一步了解的情况 X]c>clk ,  
  29.the prior year‘s working papers 以前年度工作底稿 ()(^B}VK  
  30.minutes of meeting 会议纪要 N4$ K {  
  31.business risks 经营风险 o(eh.   
  32.appropriateness 适当性 0 `$fs.4c  
  33.accounting estimate 会计估计 d-'BT( @:  
  34.management representations 管理层声明 YYF.0G}  
  35.going concern assumption 持续经营假设 7=a=@D[  
  36.audit plan 审计计划 9=.7[-6i9  
  37.significant audit areas 重点审计领域 :Ny^-4-N  
  38.error 错误 VU;98  
  39.fraud舞弊 VfkQc$/  
  40.modified or additional procedures 修改或追加审计程序 `*y%[J,I#  
  41.misappropriation of assets 侵占资产 x{9$4d  
  42.transactions without substance 虚假交易 79Ur1-]/  
  43.unusual pressures 异常压力 %hi]oz  
  44.the suspected noncompliance 涉嫌存在违法行为 l`r O)7  
  45.materialiy 重要性 ~mC>G 4y$a  
  46.exceed the materiality level 超过重要性水平 x\aCZ  
  47.approach the materiality level 接近重要性水平 R#4f_9e<Z  
  48.an acceptably low level 可接受水平 0.0r?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 E'^ny4gL  
  50.misstatements or omissions 错报或漏报 OXS.CFZM  
  51.aggregate 总计 DqA$%b yyE  
  52.subsequent events 期后事项 @YbZ"Jb  
  53.adjust the financial statements 调整财务报表 5,9cD`WR^  
  54.perform additional audit procedures 实施追加的审计程序 =kjD ]+l  
  55.audit risk 审计风险 Qq3>Xv <  
  56.detection risk 检查风险 %|B$y;q^3  
  57.inappropriate audit opinion 不适当的审计意见 5V8`-yO9  
  58.material misstatement 重大的错报 h(p c GE  
  59.tolerable misstatement 可容忍错报 j<A<\K  
  60.the acceptable level of detection risk 可接受的检查风险 ta0;:o?/d  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 d#|%h] 6  
  62.simall business 小规模企业 uTNy{RBD+  
  63.accounting system 会计系统 <4P.B?-/t  
  64.test of control 控制测试 :eFyd`Syw  
  65.walk-through test 穿行测试 J~)JsAXAI  
  66.communication 沟通 =Y*zF>#lP  
  67.flow chart 流程图 ?I"Fm J;  
  68.reperformance of internal control 重新执行 9F7}1cH7g@  
  69.audit evidence 审计证据 6\USeZh  
  70.substantive procedures 实质性程序 <.:mp1,8V  
  71.assertions 认定 9q m'qx  
  72.esistence 存在 S^{tRPF%d  
  73.occurrence 发生 Daq lL  
  74.completeness 完整性 u3\_![Jt?  
  75.rights and obligations 权利和义务 R0e!b+MZ.  
  76.valuation and allocation 计价和分摊 y\Wp} }  
  77.cutoff 截止 Lw`}o`D  
  78.accuracy 准确性 dQ Lo,S8(  
  79.classification 分类 WF-^pfRq~  
  80.inspection 检查 wcW7k(+0  
  81.supervision of counting 监盘 :PNhX2F  
  82.observation 观察 ~h$ H@&5  
  83.confirmation 函证 ~!6 I.u  
  84.computation 计算 DI[  
  85.analytical procedures 分析程序 FpZ5@  
  86.vouch 核对 vdd>\r)v  
  87.trace 追查 %' eaW  
  88.audit sampling 审计抽样 ik5"9b-\<  
  89.error 误差 ]CX^!n  
  90.expected error 预期误差 WS"v"J%   
  91.population 总体 #M<u^$Jz  
  92.sampling risk 抽样风险 '![VA8  
  93.non- sampling risk 非抽样风险 j-v/;7s/B  
  94.sampling unit 抽样单位 J9P\D!  
  95.statistical sampling 统计抽样 .}Hs'co  
  96.tolerable error 可容忍误差 vy5I#q(k  
  97.the risk of under reliance 信赖不足风险 vj"['6Xa  
  98.the risk of over reliance 信赖过度风险 w:2yFC  
  99.the risk of incorrect rejection 误拒风险 YGhHIziI  
  100. the risk of incorrect acceptance 误受风险 40$9./fe)  
  101.working trial balance 试算平衡表 06I(01M1   
  102.index and cross-referencing 索引和交叉索引 X/H2c"!t  
  103.cash receipt 现金收入 :Yn{:%p  
  104.cash disbursement 现金支出 4MRN{W6  
  105.bank statement 银行对账单 $E^*^({  
  106.bank reconciliation 银行存款余额调节表 lM.k *`$  
  107.balance sheet date 资产负债表日 u?KG%  
  108.net realizable value 可变现净值 .jl^"{@ 6  
  109.storeroom 仓库 d.k'\1o  
  110.sale invoice 销售发票 m V}eMw  
  111.price list 价目表 z5W;-sCz  
  112.positive confirmation request 积极式询证函 ZVz*1]}  
  113.negative confirmation request 消极式询证函 lr$,=P`  
  114.purchase requisition 请购单  (Kj>Ao  
  115.receiving report 验收报告 c+jnQM'  
  116.gross margin 毛利 \b?O+;5Cj  
  117.manufacturing overhead 制造费用 yppXecFJ  
  118.material requisition 领料单 p<&dy^mS  
  119.inventory-taking 存货盘点 Ca0t}`<S  
  120.bond certificate 债券 gXB&Sgjo  
  121.stock certificate 股票 }R`}Ey|{  
  122.audit report 审计报告 xI8v'[3  
  123.entity 被审计单位 <<6gsKP  
  124.addressee of the audit report 审计报告的收件人 29NP!W /g  
  125.unqualified opinion 无保留意见 P c vA/W  
  126.qualified opinion 保留意见 mWuhXY^Q  
  127.disclaimer of opinion 无法表示意见 EC?U#!kv  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <9`/Y"\p  
  A (2)absorbed overhead 已吸收制造费用 ~HXZ- *  
  A (3)absorption costing 吸收成本计算 uN6xOq/  
  A (4)account 账户,报表   \p\rPf Y{>  
  A (5)accounting postulate 会计假设   o+?Ko=vYw  
  A (6)accounting series release 会计公告文件   ,62BZyT,T,  
  A (7)accounting valuation 会计计价   8TO5j  
  A (8)account sale 承销清单 y|Y hDO  
  A (9)accountability concept 经营责任概念   =A; 79@bY  
  A (10)accountancy 会计职业   tfjbG;R  
  A (11)accountant 会计师   !De U8.%  
  A (12)accounting 会计   {=_xze)  
  A (13)agency cost 代理成本   e_Q(l'f  
  A (14)accounting bases 会计基础   nG"Ae8r  
  A (15)accounting manual 会计手册   A{Q~@1  
  A (16)accounting period 会计期间   (Jk:Qz5  
  A (17)accounting policies 会计方针   0vM,2:kf*  
  A (18)accounting rate of return 会计报酬率   DkBVk+  
  A (19)accounting reference date 会计参照日   l%7^'nDn  
  A (20)accounting reference period 会计参照期间   Wl3fR[@3Q  
  A (21)accrual concept 应计概念   #4!6pMW(&7  
  A (22)accrual expenses 应计费用   RueL~$*6.~  
  A (23)acid test ration 速动比率(酸性测试比率)   #K/#-S  
  A (24)acquisition 购置   YHr<`Q</  
  A (25)acquisition accounting 收购会计   Fprhu;h  
  A (26)activity based accounting 作业基础成本计算   ni3A+Y0  
  A (27)adjusting events 调整事项   r-o6I:y  
  A (28)administrative expenses 行政管理费   [Kd"M[1[ <  
  A (29)advice note 发货通知    .vXe}%  
  A (30)amortization 摊销   IF|%.%I$!U  
  A (31)analytical review 分析性检查   DJHE6XJ   
  A (32)annual equivalent cost 年度等量成本法   eXMl3Lxf  
  A (33)annual report and accounts 年度报告和报表   e6^iakSd.L  
  A (34)appraisal cost 检验成本   )X-TJ+d  
  A (35)appropriation account 盈余分配账户   3<HPZWc  
  A (36)articles of association 公司章程细则   K|-RAjE  
  A (37)assets 资产   <(caY37o6)  
  A (38)assets cover 资产保障   ow,=M%x"0  
  A (39)asset value per share 每股资产价值   L!kbDbqn  
  A (40)associated company 联营公司   O)G^VD s  
  A (41)attainable standard 可达标准   kam \dn04  
oOK&+r7  
 A (42)attributable profit 可归属利润   _1P8rc"Dx  
  A (43)audit 审计   1 *$-.  
  A (44)audit report 审计报告   !6d`e"\K  
  A (45)auditing standards 审计准则   S31+ j:"  
  A (46)authorized share capital 额定股本   '>r"+X^W  
  A (47)available hours 可用小时   )L:p.E  
  A (48)avoidable costs 可避免成本 Sc&p*G  
  B (49)back-to-back loan 易币贷款   NeY,O f|  
  B (50)backflush accounting 倒退成本计算   aD8r:S\  
  B (51)bad debts 坏帐   Fv9n>%W&  
  B (52)bad debts ratio 坏帐比率   b `.h+=3  
  B (53)bank charges 银行手续费   RDQK_Ef:  
  B (54)bank overdraft 银行透支   =k22f`8ew  
  B (55)bank reconciliation 银行存款调节表   )F4P-u  
  B (56)bank statement 银行对账单   :[7.YQ   
  B (57)bankruptcy 破产   L\X 2Olfz1  
  B (58)basis of apportionment 分摊基础   p*(]8pDC  
  B (59)batch 批量   f}F   
  B (60)batch costing 分批成本计算   x$aFJ CL  
  B (61)beta factor B(市场)风险因素   *1 l"|=_&s  
  B (62)bill 账单   d/`Q,Vl  
  B (63)bill of exchange 汇票   S`GM#(t@_  
  B (64)bill of landing 提单   w.\#!@kZ!  
  B (65)bill of materials 用料预计单   3L(vZ2&  
  B (66)bill payable 应付票据   }z8HS< #Q  
  B (67)bill receivable 应收票据   {H%1sI  
  B (68)bin card 存货记录卡   W02swhS  
  B (69)bonus 红利   ]AzDkKj  
  B (70)book-keeping 薄记   N b@zn0A(;  
  B (71)Boston classification 波士顿分类   QAh6!<.;@  
  B (72)breakeven chart 保本图   \)n'Ywr  
  B (73)breakeven point 保本点   5A=FEg  
  B (74)breaking-down time 复位时间   Qape DU;  
  B (75)budget 预算   Acib<Mi2!-  
  B (76)budget center 预算中心   Vy[ m%sEP  
  B (77)budget cost allowance 预算成本折让   itW~2#nJz  
  B (78)budget manual 预算手册   sj0{;>>%+N  
  B (79)budget period 预算期间   VVyms7 VN  
  B (80)budgetary control 预算控制   ,,[pc  
  B (81)budgeted capacity 预算生产能力   "kT?9&  
  B (82)burden 制造费用   EAM2t|M G.  
  B (83)business center 经营中心   fbK`A?5K  
  B (84)business entity 营业个体   (Cjw^P|Y@  
  B (85)business unit 经营单位   ..hD_k  
 B (86)buy-out management 管理性购买产权   :Pf2oQ  
  B (87)by-product 副产品 Sx3R 2-!Z  
  C (88)called-up share capital 催缴股本   ;v^1V+1:z  
  C (89)capacity 生产能力   byUstm6y  
  C (90)capacity ratios 生产能力比率   CA{(x(W\:  
  C (91)capital 资本   jh&WL  
  C (92)capital assets pricing model资本资产计价模式   Lcpz(W ^  
  C (93)capital commitment 承诺资本   }hv" ku6!  
  C (94)capital employed 已运用的资本   e[a?5,s2  
  C (95)capital expenditure 资本支出   D27MT/=7  
  C (96)capital expenditureauthorization 资本支出核准   sAz]8(Fi0  
  C (97)capital expenditure control 资本支出控制   @ "=wn:O+  
  C (98)capital expenditure proposal资本支出申请   _Y gvLz %  
  C (99)capital funding planning 资本基金筹集计划   _Q1[t9P"  
  C (100)capital gain 资本收益   v}AVIdR  
  C (101)capital investment appraisal资本投资评估   \6U$kMGde  
  C (102)capital maintenance 资本保全   S*-/#j  
  C (103)capital resource planning 资本资源计划   `upxM0gc  
  C (104)capital surplus 资本盈余   EFb"{L  
  C (105)capital turnover 资本周转率   I6E!$ }  
  C (106)card 记录卡   VU[4 W8f  
  C (107)cash 现金   #c:b8rw  
  C (108)cash account 现金账户   oj1,DU  
  C (109)cash book 现金账薄   E}WO?xxv74  
  C (110)cash cow 金牛产品   -O?}-6,_Z  
  C (111)cash flow 现金流量   b];p/V# <  
  C (112)cash discounted 现金贴现   Ce0YO~I  
  C (113)cash flow budget 现金流量预算   CgO&z<A!&  
  C (114)cash flow statement 现金流量表   u`2[V4=L  
  C (115)cash ledger 现金分类账   ?yq1\G)]  
  C (116)cash limit 现金限额   9AsK=/Buf  
  C (117)CCA 现时成本会计   V 2WcPI^  
  C (118)center 中心   `fRp9o/  
  C (119)changeover time 变更时间   hh<Es|v  
  C (120)chartered entity 特许经济个体   ]wQ#8}zO  
  C (121)cheque 支票   eJ23$VM+9  
  C (122)cheque register 支票登记薄   JBKCa 3  
  C (123)coin analysis 零钱分类   p7pJ90~E  
  C (124)classification 分类   i!JVGs  
  C (125)clock card 工时卡   &m>sGCZ  
  C (126)code 代码   VTt{ 0 ~  
  C (127)commitment accounting 承诺确认会计   )Q%hd|R  
  C (128)common cost 共同成本   71# ipZ  
  C (129)company limited byguarantee 有限担保责任公司   /=bg(?nX  
C (130)company limited shares 股份有限公司   U- a+LS  
  C (131)competitive position 竞争能力状况   3bi,9 >%  
  C (132)concept 概念   PnKgUJoa0  
  C (133)conglomerate 跨行业企业   ?{O >&<~  
  C (134)consistency concept 一致性概念   LT3ViCZ-n  
  C (135)consolidated accounts 合并报表   85 5JAf  
  C (136)consolidation accounting 合并会计   LZB=vc|3/  
  C (137)consortium 财团   >;A7mi/  
  C (138)contingency plan 应急计划   kCu "G  
  C (139)contingent liabilities 或有负债   &7YTz3aj  
  C (140)continuous operation 连续生产   I,@f*o  
  C (141)contra 抵消   1eZ759PoO  
  C (142)contract cost 合同成本   dSkW[r9Z%l  
  C (143)contract costing 合同成本计算   =V@5W[bV  
  C (144)contribution 贡献毛益   kq SpZoV0'  
  C (145)contribution centre 贡献中心   w<ol$2&B  
  C (146)contribution chart 贡献图   \MA 4>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   x]Nk T  
  C (148)contribution to salesration 贡献毛益对销售比率   MyyNYZ  
  C (149)control 控制   tC,R^${#  
  C (150)control account 控制帐户   &ZRriqsQg  
  C (151)control limits 控制限度   Jmp%%^  
  C (152)controllability concept 可控制概念   v{Rj,O u  
  C (153)controllable cost 可控制成本   (0=e ,1 n  
  C (154)conversion cost 加工成本    jx3J$5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M%evk4_27  
  C (156)corporate appraisal 公司评估   {v,O  
  C (157)corporate planning 公司计划   <&+\X6w[  
  C (158)corporate social reporting 公司社会报告   )r)3.|wJm  
  C (159)corporation 股份公司   /2!Wy6 p  
  C (160)cost 成本   k-$5H~(PZ  
  C (161)cost account 成本帐户   \!erP!$x .  
  C (162)cost accounting 成本会计   DO#!ce  
  C (163)cost accounting manual 成本手册   l1&NU'WW  
  C (164)cost accounts calendar 成本报表的日历时间   DRn]>IFU  
  C (165)cost adjustment 成本调整   MrW#~S|ED  
  C (166)cost allocation 成本分配   oM&}akPE  
  C (167)cost apportionment 成本分摊   ^11y8[[  
  C (168)cost attribution 成本归属   tf VK  
  C (169)cost audit 成本审计   <Oi65O_X  
  C (170)cost behaviour 成本性态   b=5"*=T{+  
  C (171)cost benefit analysis 成本效益分析   JfJLJ(}  
  C (172)cost center 成本中心   ^*{:;F@  
  C (173)cost driver 成本动因
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