论坛风格切换切换到宽版
  • 3827阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Sn[xI9}O  
Ovx *  
注会《审计》英语常用词汇 h3 H Udu  
E+Bc>xl@ m  
1i#y>fUj  
  1.audit   审计 uqcG3Pi  
  2.attestation   鉴证 vhF9|('G  
  3.credibility   可信赖程度 S]@;`_?m{  
  4.audit of financial statements 财务报表审计 k[8F: T-  
  5.agreed-upon procedures 执行商定程序 dy+A$)gY<  
  6.high levels of assurance 高水平保证 ]7_O#MY1  
  7.compilation 编制 08E,U  
  8.reliability 可靠性 -;o`(3wZq  
  9.relevance 相关性 >oc&hT  
  10.professional skepticism 职业谨慎 G X>T~i\f8  
  11.objectivity 客观性 +N!!Z2  
  12. professional competence 专业胜任能力 bR? $a+a)  
  13.Senior/CPA-in-charge 项目经理 Q##L|*Qy  
  14.audit engagement letter 业务约定书 D z5(v1I9A  
  15.recurring audit 连续审计 >CPoeIHK  
  16.the client 委托人 ( 0Z3Ksfj1  
  17.change CPA 更换注册会计  .)XJ-  
  18.the existing CPA 现任注册会计师 h}(GOY S)  
  19.the successor CPA 后任注册会计师 TGQDt|+Z  
  20.the preceding CPA前任注册会计师 p` LPO  
  21.issue the audit report 出具审计报告 Ol. rjz9  
  22.expert 专家 O\qY? )  
  23.the board of directors 董事会 KdTna6nY  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lIF*$#`oh*  
  25.assess material misstatement risks评估重大错报风险 Z8_Q Kw>  
  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 Yo#F;s7  
  27.a general knowledge of —— 初步了解―――的情况 X~Vr}  
  28.a more knowledge of—— 进一步了解的情况 I`}<1~ue  
  29.the prior year‘s working papers 以前年度工作底稿   <E&"]  
  30.minutes of meeting 会议纪要 w*s#=]6  
  31.business risks 经营风险 " ^:$7~%bA  
  32.appropriateness 适当性 h^6Yjy  
  33.accounting estimate 会计估计 W&(98}oT  
  34.management representations 管理层声明 C:d$   
  35.going concern assumption 持续经营假设 z@S39Xp==  
  36.audit plan 审计计划 BHBMMjY5  
  37.significant audit areas 重点审计领域 ,\ RxKSU  
  38.error 错误 cxQ8/0^  
  39.fraud舞弊 #T8$NZA  
  40.modified or additional procedures 修改或追加审计程序 yD9<-B<)  
  41.misappropriation of assets 侵占资产 VpMPTEZ*L  
  42.transactions without substance 虚假交易 0Ku%9wh-  
  43.unusual pressures 异常压力 (" >gLr  
  44.the suspected noncompliance 涉嫌存在违法行为 Yl6\}_h`  
  45.materialiy 重要性 ,0Y5O?pu\  
  46.exceed the materiality level 超过重要性水平 2i~qihx5^  
  47.approach the materiality level 接近重要性水平 `L=$ ,7`  
  48.an acceptably low level 可接受水平 ,o)U9 <  
  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 )vFZl]  
  50.misstatements or omissions 错报或漏报 \dag~b<  
  51.aggregate 总计 ]xIfgSq  
  52.subsequent events 期后事项 `FM^)(wT  
  53.adjust the financial statements 调整财务报表 XK5qE"  
  54.perform additional audit procedures 实施追加的审计程序 %Sdzr!I7*  
  55.audit risk 审计风险 U'acVcD  
  56.detection risk 检查风险 ;hLne0|)}  
  57.inappropriate audit opinion 不适当的审计意见 ~:%rg H  
  58.material misstatement 重大的错报 |<ZkJR3B  
  59.tolerable misstatement 可容忍错报 Uwqm?]  
  60.the acceptable level of detection risk 可接受的检查风险 {E~ MqrX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5Cs JghTw  
  62.simall business 小规模企业 #}A >B  
  63.accounting system 会计系统 =Gq 'sy:h  
  64.test of control 控制测试 AQ 5CrYb  
  65.walk-through test 穿行测试 <IBzh_  
  66.communication 沟通 =Jx,.|Bf  
  67.flow chart 流程图 AT{ewb  
  68.reperformance of internal control 重新执行 &n:F])`2  
  69.audit evidence 审计证据 ;U|^Tsuc`  
  70.substantive procedures 实质性程序 1+^L,-k!  
  71.assertions 认定 q_N8JQg  
  72.esistence 存在 $bU|'}QR  
  73.occurrence 发生 .#;;pu7W  
  74.completeness 完整性 z.[ Ok  
  75.rights and obligations 权利和义务 Ir*,fyl  
  76.valuation and allocation 计价和分摊 G1"=}Wt`  
  77.cutoff 截止 *S.2p*Vd  
  78.accuracy 准确性 o " x& F  
  79.classification 分类  F%6`D  
  80.inspection 检查 X~Li`  
  81.supervision of counting 监盘 96Tc:#9i  
  82.observation 观察 URW'*\Xjb  
  83.confirmation 函证 R?Q@)POW  
  84.computation 计算 &0 VM <  
  85.analytical procedures 分析程序 wo[W1?|s  
  86.vouch 核对 yoj 5XBM  
  87.trace 追查 Q H%{r4  
  88.audit sampling 审计抽样 |400N +MK  
  89.error 误差 OX ?9 3AlG  
  90.expected error 预期误差 $s hlNW\  
  91.population 总体 NdQXQa?,  
  92.sampling risk 抽样风险 h@z(yB j:0  
  93.non- sampling risk 非抽样风险 9b !+kJD  
  94.sampling unit 抽样单位 dxkXt  k  
  95.statistical sampling 统计抽样 0n_Cuh\  
  96.tolerable error 可容忍误差 d& @KGJ  
  97.the risk of under reliance 信赖不足风险 3Lq?Y7#KQp  
  98.the risk of over reliance 信赖过度风险 'lv\I9"S)  
  99.the risk of incorrect rejection 误拒风险 xnu|?;.}!  
  100. the risk of incorrect acceptance 误受风险 n\ma5"n0=\  
  101.working trial balance 试算平衡表 zu}h3n5  
  102.index and cross-referencing 索引和交叉索引 '8>#`Yba  
  103.cash receipt 现金收入 0X)'8N  
  104.cash disbursement 现金支出 Z$,1Tk"O/s  
  105.bank statement 银行对账单 vbQo8GFp}  
  106.bank reconciliation 银行存款余额调节表 0=s+bo1  
  107.balance sheet date 资产负债表日 CD^_>sya  
  108.net realizable value 可变现净值 +gOCl*L  
  109.storeroom 仓库 CPGXwM=   
  110.sale invoice 销售发票 (G"b)"Qum  
  111.price list 价目表 "0g1'az}  
  112.positive confirmation request 积极式询证函 >;QkV6i7  
  113.negative confirmation request 消极式询证函 3;j?i<kM  
  114.purchase requisition 请购单 {P(Z{9u%  
  115.receiving report 验收报告 o"v> BhpC  
  116.gross margin 毛利 q01zN:|-1  
  117.manufacturing overhead 制造费用 QHsS|\u  
  118.material requisition 领料单 6[c LbT0  
  119.inventory-taking 存货盘点 2u6N';jgZ  
  120.bond certificate 债券 B\}E v&  
  121.stock certificate 股票 e9q/[xMi  
  122.audit report 审计报告 gzP(Lf I5  
  123.entity 被审计单位 0sq/_S  
  124.addressee of the audit report 审计报告的收件人 |n=kYs  
  125.unqualified opinion 无保留意见 5\f*xY  
  126.qualified opinion 保留意见 R6) p4#|i  
  127.disclaimer of opinion 无法表示意见 }x-~>$:"  
  128.adverse opinion 否定意见
x-Z`^O  
9GkG'  
A (1)ABC 作业基础成本计算   >lyUr*4PX  
  A (2)absorbed overhead 已吸收制造费用 lV$U!v: b  
  A (3)absorption costing 吸收成本计算 ZH`6>:  
  A (4)account 账户,报表   mw`%xID*  
  A (5)accounting postulate 会计假设   n\*>m p)  
  A (6)accounting series release 会计公告文件   !HqIi@>8  
  A (7)accounting valuation 会计计价   tZU"Ud  
  A (8)account sale 承销清单 4I ^6[{_  
  A (9)accountability concept 经营责任概念   0'|#Hi7@  
  A (10)accountancy 会计职业   K~@-*8%  
  A (11)accountant 会计师   rg_-gZl8&z  
  A (12)accounting 会计   IVkKmO(qO  
  A (13)agency cost 代理成本   c1CP1 2  
  A (14)accounting bases 会计基础   QKZm<lUL  
  A (15)accounting manual 会计手册   "a`0s_F,^  
  A (16)accounting period 会计期间   v<tH 3I+   
  A (17)accounting policies 会计方针   w_,.  
  A (18)accounting rate of return 会计报酬率   D Z ~|y H  
  A (19)accounting reference date 会计参照日   yi# Nrc5B  
  A (20)accounting reference period 会计参照期间   +tkd($//  
  A (21)accrual concept 应计概念   b3EW"^Ar  
  A (22)accrual expenses 应计费用   X'jEI{1w  
  A (23)acid test ration 速动比率(酸性测试比率)   o|l)oc6{  
  A (24)acquisition 购置   zG@9-s* L  
  A (25)acquisition accounting 收购会计   @'R4zJ&+S  
  A (26)activity based accounting 作业基础成本计算   ,A =%!p+  
  A (27)adjusting events 调整事项   lbT<HWzNH  
  A (28)administrative expenses 行政管理费   \D,0  
  A (29)advice note 发货通知   XOgX0cRC4  
  A (30)amortization 摊销   x;Dr40wD@y  
  A (31)analytical review 分析性检查   52l|  
  A (32)annual equivalent cost 年度等量成本法   _ZzPy;[i?  
  A (33)annual report and accounts 年度报告和报表   i3;Z:,A4NN  
  A (34)appraisal cost 检验成本   t w tGk kC  
  A (35)appropriation account 盈余分配账户   wXXv0OzK  
  A (36)articles of association 公司章程细则   !&E>8h  
  A (37)assets 资产   Cl<` uW3  
  A (38)assets cover 资产保障   na  $z\C\  
  A (39)asset value per share 每股资产价值   SP HeI@i  
  A (40)associated company 联营公司   }%$9nq3  
  A (41)attainable standard 可达标准   StP6G ]x  
kZ`60X%wE  
 A (42)attributable profit 可归属利润   5[X^1  
  A (43)audit 审计   HQ@X"y n  
  A (44)audit report 审计报告   A+Y>1-=JO  
  A (45)auditing standards 审计准则   v]U[7 j  
  A (46)authorized share capital 额定股本   +*)B;)P  
  A (47)available hours 可用小时   ;N]ElwP  
  A (48)avoidable costs 可避免成本 .b  N0!  
  B (49)back-to-back loan 易币贷款   z~o%U&DO}  
  B (50)backflush accounting 倒退成本计算    9<[RXY  
  B (51)bad debts 坏帐   4^70r9hV9  
  B (52)bad debts ratio 坏帐比率   Gu*;z% b2  
  B (53)bank charges 银行手续费   k@4]s_2  
  B (54)bank overdraft 银行透支   B{s[SZ  
  B (55)bank reconciliation 银行存款调节表   NO`a2HR$  
  B (56)bank statement 银行对账单   \)y5~te*  
  B (57)bankruptcy 破产   @%ChPjN  
  B (58)basis of apportionment 分摊基础   kfm8F8sxl  
  B (59)batch 批量   0 "pm7  
  B (60)batch costing 分批成本计算   c 0!bn b  
  B (61)beta factor B(市场)风险因素   OYG8%L  
  B (62)bill 账单   o~<fw]y  
  B (63)bill of exchange 汇票   kX[I|Z=  
  B (64)bill of landing 提单   bi KpV? Dp  
  B (65)bill of materials 用料预计单   nN@8vivP%  
  B (66)bill payable 应付票据   dHf_&X2A  
  B (67)bill receivable 应收票据   k[Uc _=  
  B (68)bin card 存货记录卡   A8c'CMEm  
  B (69)bonus 红利   QE< 63|  
  B (70)book-keeping 薄记   V%e'H>EC  
  B (71)Boston classification 波士顿分类   *tz"T-6O  
  B (72)breakeven chart 保本图   s'~_pP  
  B (73)breakeven point 保本点   6prN,*k5  
  B (74)breaking-down time 复位时间   Xb$)}n\9  
  B (75)budget 预算   &giJO-^ f  
  B (76)budget center 预算中心   vhWj_\m  
  B (77)budget cost allowance 预算成本折让   K Qub%`n  
  B (78)budget manual 预算手册   JguE#ob2  
  B (79)budget period 预算期间   1mI)xDi9  
  B (80)budgetary control 预算控制   :8Q6=K87  
  B (81)budgeted capacity 预算生产能力   wg!  
  B (82)burden 制造费用   v8 6ls[lzu  
  B (83)business center 经营中心   QhpE2ICU  
  B (84)business entity 营业个体   3eI:$1"Q  
  B (85)business unit 经营单位   Y&'2/zI6~  
 B (86)buy-out management 管理性购买产权   ]C)PZZI='  
  B (87)by-product 副产品 qG=`'%,m  
  C (88)called-up share capital 催缴股本   :l3Tt<  
  C (89)capacity 生产能力   u^ngD64  
  C (90)capacity ratios 生产能力比率   ]7 dm`XV  
  C (91)capital 资本   /:yKa=$  
  C (92)capital assets pricing model资本资产计价模式   LsV!Sd  
  C (93)capital commitment 承诺资本   ;K$E;ZhPN  
  C (94)capital employed 已运用的资本   Q$kSK+ q!  
  C (95)capital expenditure 资本支出   ut-UTW  
  C (96)capital expenditureauthorization 资本支出核准   Gtg; 6&2  
  C (97)capital expenditure control 资本支出控制   ix7N q7!N  
  C (98)capital expenditure proposal资本支出申请   A[oi?.D  
  C (99)capital funding planning 资本基金筹集计划   O%0G37h  
  C (100)capital gain 资本收益   jew?cnRmd  
  C (101)capital investment appraisal资本投资评估   5"XcVH4g  
  C (102)capital maintenance 资本保全   @zd)]O]xH?  
  C (103)capital resource planning 资本资源计划   z${B|  
  C (104)capital surplus 资本盈余   tQ?? nI2  
  C (105)capital turnover 资本周转率   a(x[+ El  
  C (106)card 记录卡   + {a  
  C (107)cash 现金   & \<RVE  
  C (108)cash account 现金账户   :vurU$\  
  C (109)cash book 现金账薄   ,yV pB)IQ  
  C (110)cash cow 金牛产品   ?z:xQ*#X  
  C (111)cash flow 现金流量   *ivbk /8  
  C (112)cash discounted 现金贴现   T?AGQcG  
  C (113)cash flow budget 现金流量预算   Kw!`u^>  
  C (114)cash flow statement 现金流量表   ;lYO)Z`3\  
  C (115)cash ledger 现金分类账   9?,n+  
  C (116)cash limit 现金限额   1 _5[5K^  
  C (117)CCA 现时成本会计   `(Q58wR}  
  C (118)center 中心   !cSD9q*  
  C (119)changeover time 变更时间   a.%]5%O;t  
  C (120)chartered entity 特许经济个体   X){F^1CT{  
  C (121)cheque 支票   }-r"W7]k  
  C (122)cheque register 支票登记薄   CvbY2_>Nh  
  C (123)coin analysis 零钱分类   /jj!DO#  
  C (124)classification 分类   U}gYZi;;$  
  C (125)clock card 工时卡   De>pIN;B>  
  C (126)code 代码   Q96g7[  
  C (127)commitment accounting 承诺确认会计   5Qy,P kje  
  C (128)common cost 共同成本   l' "<  
  C (129)company limited byguarantee 有限担保责任公司   #y>oCB`EM  
C (130)company limited shares 股份有限公司   Bj@&c>  
  C (131)competitive position 竞争能力状况   F6%rH$aS  
  C (132)concept 概念   ' O{hr0q}  
  C (133)conglomerate 跨行业企业   &v 5yo}s  
  C (134)consistency concept 一致性概念   }}_WZ},h  
  C (135)consolidated accounts 合并报表   LR9'BUfFv  
  C (136)consolidation accounting 合并会计   6@l:(-(j2A  
  C (137)consortium 财团   i w m7M  
  C (138)contingency plan 应急计划   $<ZX};/D  
  C (139)contingent liabilities 或有负债   !^8'LMY<I  
  C (140)continuous operation 连续生产   4a!L /m *  
  C (141)contra 抵消   U]R7=  
  C (142)contract cost 合同成本   Ei}DA=:s  
  C (143)contract costing 合同成本计算   PY>j?otD  
  C (144)contribution 贡献毛益   o,aI<5 "  
  C (145)contribution centre 贡献中心   .S?,%4v%%  
  C (146)contribution chart 贡献图   8V}c(2m  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^eZqsd8a  
  C (148)contribution to salesration 贡献毛益对销售比率   %+pXzw`B  
  C (149)control 控制   JBoo7a1  
  C (150)control account 控制帐户   X0!48fL*  
  C (151)control limits 控制限度   \H" (*["&  
  C (152)controllability concept 可控制概念   V KR6i  
  C (153)controllable cost 可控制成本   ?C $_?Qi  
  C (154)conversion cost 加工成本   Q'A->I<;_s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4tu2%Og)?  
  C (156)corporate appraisal 公司评估   7,+:Q Y@  
  C (157)corporate planning 公司计划   .S5&MNE  
  C (158)corporate social reporting 公司社会报告   8=2)I.   
  C (159)corporation 股份公司   MaMs(  
  C (160)cost 成本   }>0UaK  
  C (161)cost account 成本帐户   ~&yaIuW<  
  C (162)cost accounting 成本会计   ^ )+tn  
  C (163)cost accounting manual 成本手册   lcUL7  
  C (164)cost accounts calendar 成本报表的日历时间   7 'f>  
  C (165)cost adjustment 成本调整   E3gQ`+wNg?  
  C (166)cost allocation 成本分配   l|uN-{ w  
  C (167)cost apportionment 成本分摊   'E7|L@X"r  
  C (168)cost attribution 成本归属   CV& SNA  
  C (169)cost audit 成本审计   l[.pI];T  
  C (170)cost behaviour 成本性态   [e*8hbS  
  C (171)cost benefit analysis 成本效益分析   UhEnW8^bz1  
  C (172)cost center 成本中心   lq%s/l  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个