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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 uG=~k O  
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  1.audit   审计 *IWWD\U  
  2.attestation   鉴证 i2l/y,UX  
  3.credibility   可信赖程度 *1g3,NMA  
  4.audit of financial statements 财务报表审计 @cu#rWiG  
  5.agreed-upon procedures 执行商定程序 XNQPyZ2@|b  
  6.high levels of assurance 高水平保证 =;~*YD(%/  
  7.compilation 编制 Mew,g:m:  
  8.reliability 可靠性 e&-MP;kgW9  
  9.relevance 相关性 ky@ZEp=  
  10.professional skepticism 职业谨慎 }j;G`mV2  
  11.objectivity 客观性 &.[I}KH|B  
  12. professional competence 专业胜任能力 m"GgaH3,  
  13.Senior/CPA-in-charge 项目经理 r2T$ ;m.  
  14.audit engagement letter 业务约定书 KtD XB>  
  15.recurring audit 连续审计 t_w2J=2  
  16.the client 委托人 <HH\VG\H6  
  17.change CPA 更换注册会计 : 22)` ;0  
  18.the existing CPA 现任注册会计师 l- $5CO  
  19.the successor CPA 后任注册会计师 ;*njS 1@  
  20.the preceding CPA前任注册会计师 W:JR\KKU  
  21.issue the audit report 出具审计报告 K@tELYb  
  22.expert 专家 g9@H4y6fe=  
  23.the board of directors 董事会 bi[g4,`Z;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q PrP3DK  
  25.assess material misstatement risks评估重大错报风险 `wKd##v'@  
  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 r7-H`%.  
  27.a general knowledge of —— 初步了解―――的情况 W0XfU`  
  28.a more knowledge of—— 进一步了解的情况 1 xjWD30  
  29.the prior year‘s working papers 以前年度工作底稿 mv>-X J+  
  30.minutes of meeting 会议纪要 <RuLIu  
  31.business risks 经营风险 KW(^-:wmr  
  32.appropriateness 适当性 6G7+&g`  
  33.accounting estimate 会计估计 ko ~D;M:  
  34.management representations 管理层声明 pU1miA '  
  35.going concern assumption 持续经营假设 +h@ZnFp3  
  36.audit plan 审计计划 ZC"a#rQ   
  37.significant audit areas 重点审计领域 T'!p{Fbg;  
  38.error 错误 = ( 4l  
  39.fraud舞弊 &Gs/#2XQ  
  40.modified or additional procedures 修改或追加审计程序 _6-N+FI  
  41.misappropriation of assets 侵占资产 S4VM(~,o  
  42.transactions without substance 虚假交易 rlY n"3%  
  43.unusual pressures 异常压力 eI98J"h%?  
  44.the suspected noncompliance 涉嫌存在违法行为 W:hTRq  
  45.materialiy 重要性 GD % qrK?  
  46.exceed the materiality level 超过重要性水平 m= rMx]k  
  47.approach the materiality level 接近重要性水平 iLQ;`/j  
  48.an acceptably low level 可接受水平 ;$3e pP  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 )=AWgA  
  50.misstatements or omissions 错报或漏报 QL:Qzr[  
  51.aggregate 总计 %LBf' iA  
  52.subsequent events 期后事项 T%4yPmY  
  53.adjust the financial statements 调整财务报表 o_a'<7\#i  
  54.perform additional audit procedures 实施追加的审计程序 %k @4}M>  
  55.audit risk 审计风险 JqV}$E"M2  
  56.detection risk 检查风险 |? rO  
  57.inappropriate audit opinion 不适当的审计意见 M[P1hFuna  
  58.material misstatement 重大的错报 $B`ETI9g-N  
  59.tolerable misstatement 可容忍错报 )j!%`g  
  60.the acceptable level of detection risk 可接受的检查风险 v%7Gh -P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +/ ?oyC+Z  
  62.simall business 小规模企业 Zn:]?%afdO  
  63.accounting system 会计系统 !X`cNd)0Xo  
  64.test of control 控制测试 .|0$?w  
  65.walk-through test 穿行测试 rJ(AO'=  
  66.communication 沟通 B.L_EIw  
  67.flow chart 流程图 jT`u!CwdT  
  68.reperformance of internal control 重新执行 A3|2;4t  
  69.audit evidence 审计证据 ]e$n;tuW  
  70.substantive procedures 实质性程序 Z%JAX>v&B  
  71.assertions 认定 ~( :$c3\  
  72.esistence 存在 )}u?ftu\  
  73.occurrence 发生 qv[w 1;U"  
  74.completeness 完整性 LI>Bl  
  75.rights and obligations 权利和义务 <?h(Dchq  
  76.valuation and allocation 计价和分摊 &FG0v<f5Pv  
  77.cutoff 截止 8X/SNRk6p  
  78.accuracy 准确性 'p)DJUwt  
  79.classification 分类 pm2]  
  80.inspection 检查 &5*t*tI  
  81.supervision of counting 监盘 ?*6Q ;.f<  
  82.observation 观察 n[\L6}  
  83.confirmation 函证 mR$0Ij/v  
  84.computation 计算 P!gY&>EU  
  85.analytical procedures 分析程序 &%tW   
  86.vouch 核对 JsEnhE}]  
  87.trace 追查 E85TCS 1  
  88.audit sampling 审计抽样 JOyM#g9-?  
  89.error 误差 }!"Cvu  
  90.expected error 预期误差 [AYJ(H/  
  91.population 总体 +_jM$?:F}  
  92.sampling risk 抽样风险 fi%lN_Ev?  
  93.non- sampling risk 非抽样风险 ^4xl4nbx  
  94.sampling unit 抽样单位 GC|V>| tz#  
  95.statistical sampling 统计抽样 k"E|E";B  
  96.tolerable error 可容忍误差 G?!8T91;  
  97.the risk of under reliance 信赖不足风险 `|mV~F|  
  98.the risk of over reliance 信赖过度风险 KN&|&51p}  
  99.the risk of incorrect rejection 误拒风险 qcge#S>  
  100. the risk of incorrect acceptance 误受风险 }"[/BT5t  
  101.working trial balance 试算平衡表 QcX&q%*0  
  102.index and cross-referencing 索引和交叉索引 X9?0`6Li  
  103.cash receipt 现金收入 IFW7MF9V  
  104.cash disbursement 现金支出 HkY#i;%N  
  105.bank statement 银行对账单 aGAr24]y  
  106.bank reconciliation 银行存款余额调节表 :w)9 (5  
  107.balance sheet date 资产负债表日 \+&)9 !K  
  108.net realizable value 可变现净值 GyV uQ51  
  109.storeroom 仓库 v^ v \6uEP  
  110.sale invoice 销售发票 ]W5p\(1g  
  111.price list 价目表 w|NId,#f  
  112.positive confirmation request 积极式询证函 f1 XM_  
  113.negative confirmation request 消极式询证函 /m i&7C(6  
  114.purchase requisition 请购单 F I~=A/:  
  115.receiving report 验收报告 :ciD!Ly  
  116.gross margin 毛利 }PM7CZSq  
  117.manufacturing overhead 制造费用 d^`; tD  
  118.material requisition 领料单 iiWpm E<,  
  119.inventory-taking 存货盘点 UID`3X  
  120.bond certificate 债券 ]@~%i=. 7  
  121.stock certificate 股票 \7IT[<Se  
  122.audit report 审计报告 %* RZxR):  
  123.entity 被审计单位 }}bMq.Q'  
  124.addressee of the audit report 审计报告的收件人 CW JN{  
  125.unqualified opinion 无保留意见 Z$%!H7w  
  126.qualified opinion 保留意见 M.bkFuh  
  127.disclaimer of opinion 无法表示意见 8L]Cc!~  
  128.adverse opinion 否定意见
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1 |/ |Lq%w  
A (1)ABC 作业基础成本计算   aj=-^iGG  
  A (2)absorbed overhead 已吸收制造费用 5 0a';!H  
  A (3)absorption costing 吸收成本计算 +|x%a2?x:  
  A (4)account 账户,报表   ZE1${QFkG  
  A (5)accounting postulate 会计假设   C0 /G1\  
  A (6)accounting series release 会计公告文件   4N= gl(  
  A (7)accounting valuation 会计计价   s#8T46?  
  A (8)account sale 承销清单 D(WV k  
  A (9)accountability concept 经营责任概念   Fc=6 *.hy  
  A (10)accountancy 会计职业   \tY7Ga%c  
  A (11)accountant 会计师   : %uaaFl  
  A (12)accounting 会计   m"6K_4r]  
  A (13)agency cost 代理成本   @ZrNV*&<  
  A (14)accounting bases 会计基础   o)$eIu}Wg  
  A (15)accounting manual 会计手册   J|@D @\?7  
  A (16)accounting period 会计期间   DghqSL ^s  
  A (17)accounting policies 会计方针   ,?`kYPZ  
  A (18)accounting rate of return 会计报酬率   S~&9DQN j  
  A (19)accounting reference date 会计参照日   [;o>q;75Jz  
  A (20)accounting reference period 会计参照期间   ",#Ug"|2  
  A (21)accrual concept 应计概念   F&B E+b/#  
  A (22)accrual expenses 应计费用   E,cQ9}/  
  A (23)acid test ration 速动比率(酸性测试比率)   J25/Iy*byG  
  A (24)acquisition 购置   8 qZbsZi4  
  A (25)acquisition accounting 收购会计   ;jO+<~YP!  
  A (26)activity based accounting 作业基础成本计算   /!y;h-  
  A (27)adjusting events 调整事项   MBnxF^c&P  
  A (28)administrative expenses 行政管理费   }SyK)W5Y  
  A (29)advice note 发货通知   p["pGsf  
  A (30)amortization 摊销   _H-Fm$Q  
  A (31)analytical review 分析性检查   [Z&<# -  
  A (32)annual equivalent cost 年度等量成本法   e2 g`T{6M  
  A (33)annual report and accounts 年度报告和报表   k_?~@G[I  
  A (34)appraisal cost 检验成本   E*kZGHA  
  A (35)appropriation account 盈余分配账户   ?6L8#"=  
  A (36)articles of association 公司章程细则   O1+yOef"k  
  A (37)assets 资产   @;KvUR/+FE  
  A (38)assets cover 资产保障   XQmg^x[,A  
  A (39)asset value per share 每股资产价值   8*|*@  
  A (40)associated company 联营公司   > %slzr  
  A (41)attainable standard 可达标准   .9Dncsnf,`  
$ f||!g  
 A (42)attributable profit 可归属利润   fzAkUv o  
  A (43)audit 审计   $BG]is,&5  
  A (44)audit report 审计报告   :bL^S1et  
  A (45)auditing standards 审计准则   wF59g38[z$  
  A (46)authorized share capital 额定股本   AJ3Byb=.  
  A (47)available hours 可用小时   Og?GYe^_  
  A (48)avoidable costs 可避免成本 FMzG6nrdBN  
  B (49)back-to-back loan 易币贷款   _lRIS_^;eE  
  B (50)backflush accounting 倒退成本计算   P m&^rC;  
  B (51)bad debts 坏帐   w'7J`n: {]  
  B (52)bad debts ratio 坏帐比率   m9 ]Ge]  
  B (53)bank charges 银行手续费   2L51 H(  
  B (54)bank overdraft 银行透支   CkNh3'<wg  
  B (55)bank reconciliation 银行存款调节表   dxH .  
  B (56)bank statement 银行对账单   8o.|P8%  
  B (57)bankruptcy 破产   i [Wxu M  
  B (58)basis of apportionment 分摊基础   fN:FD`  
  B (59)batch 批量   ?crK613 t  
  B (60)batch costing 分批成本计算   7Jz 9%iP  
  B (61)beta factor B(市场)风险因素   0kw)-)=  
  B (62)bill 账单   FIu^Qd  
  B (63)bill of exchange 汇票   :)kHXOb.  
  B (64)bill of landing 提单   8:0,jnS  
  B (65)bill of materials 用料预计单   P\QbMj1U  
  B (66)bill payable 应付票据   OI3j!L2f  
  B (67)bill receivable 应收票据   B@ ms Gb C  
  B (68)bin card 存货记录卡   x5rLGt  
  B (69)bonus 红利   rEbH< |  
  B (70)book-keeping 薄记   s0 Z)BR #  
  B (71)Boston classification 波士顿分类   $1Wb`$  
  B (72)breakeven chart 保本图   E]S:F3  
  B (73)breakeven point 保本点   kpNp}b8']  
  B (74)breaking-down time 复位时间   cm q4w&x/  
  B (75)budget 预算   $@L2zl1  
  B (76)budget center 预算中心   ^+k= ;nl  
  B (77)budget cost allowance 预算成本折让   nK I?Sc  
  B (78)budget manual 预算手册   =)*Z rD  
  B (79)budget period 预算期间   TefPxvd  
  B (80)budgetary control 预算控制   u1d%w OY  
  B (81)budgeted capacity 预算生产能力   _j*I\  
  B (82)burden 制造费用   hF`<I.z}  
  B (83)business center 经营中心   ~&+a.@T  
  B (84)business entity 营业个体   CC3M7|eO3  
  B (85)business unit 经营单位   ] ;CJ6gM~  
 B (86)buy-out management 管理性购买产权   zJ:%iL@  
  B (87)by-product 副产品 nE2?3S>  
  C (88)called-up share capital 催缴股本   wm9wnAy  
  C (89)capacity 生产能力   v!$?;"d+  
  C (90)capacity ratios 生产能力比率   IYH 4@v/#  
  C (91)capital 资本   sYvlf0  
  C (92)capital assets pricing model资本资产计价模式   %az6\"n  
  C (93)capital commitment 承诺资本   t~44ub6GN`  
  C (94)capital employed 已运用的资本   YD{N)v  
  C (95)capital expenditure 资本支出   PtzT><  
  C (96)capital expenditureauthorization 资本支出核准   PSX o"   
  C (97)capital expenditure control 资本支出控制   4gWlSm)  
  C (98)capital expenditure proposal资本支出申请   c%(Nd i  
  C (99)capital funding planning 资本基金筹集计划   c++q5bg@)  
  C (100)capital gain 资本收益   |x>5T}  
  C (101)capital investment appraisal资本投资评估   wfcR[  
  C (102)capital maintenance 资本保全   wb h=v;  
  C (103)capital resource planning 资本资源计划   |2rOV&@l9  
  C (104)capital surplus 资本盈余   LnsYtkb r  
  C (105)capital turnover 资本周转率   FV,aQ#  
  C (106)card 记录卡   NzeiGj  
  C (107)cash 现金   9]1LwX!M2  
  C (108)cash account 现金账户   ]mgpd}Y  
  C (109)cash book 现金账薄   Pf?15POg&B  
  C (110)cash cow 金牛产品   %L wq.  
  C (111)cash flow 现金流量   8pp;" "b  
  C (112)cash discounted 现金贴现   'fk6]&-I  
  C (113)cash flow budget 现金流量预算   $j v"$0Fc  
  C (114)cash flow statement 现金流量表   NA`8 ^PZ  
  C (115)cash ledger 现金分类账   )UVekkq>Q  
  C (116)cash limit 现金限额   |YfJ#Agm+  
  C (117)CCA 现时成本会计   W )Ps2  
  C (118)center 中心   J8Vzf$t};  
  C (119)changeover time 变更时间   =qL^#h83y  
  C (120)chartered entity 特许经济个体   [nrD4  
  C (121)cheque 支票   } j;es(~D  
  C (122)cheque register 支票登记薄   Nw-U*y  
  C (123)coin analysis 零钱分类   U}5]Vm$]  
  C (124)classification 分类   {LCKt/Z>P  
  C (125)clock card 工时卡   DZEq(>mn  
  C (126)code 代码   -z se+]O`  
  C (127)commitment accounting 承诺确认会计   !(Q@1 c&z  
  C (128)common cost 共同成本   )@y7 qb  
  C (129)company limited byguarantee 有限担保责任公司   OK47Q{.gh  
C (130)company limited shares 股份有限公司   =A$d)&  
  C (131)competitive position 竞争能力状况   6E^9>  
  C (132)concept 概念   V)ag ss w?  
  C (133)conglomerate 跨行业企业   FP*kA_z$  
  C (134)consistency concept 一致性概念   nNnfcA&W  
  C (135)consolidated accounts 合并报表   eX!yIqAR  
  C (136)consolidation accounting 合并会计   wrK@1F9!  
  C (137)consortium 财团   tYSfeU  
  C (138)contingency plan 应急计划   crSqbL  
  C (139)contingent liabilities 或有负债   mQ:YHtHE.F  
  C (140)continuous operation 连续生产   t=s.w(3t  
  C (141)contra 抵消   |+>U91 !  
  C (142)contract cost 合同成本   o#BI_ #b  
  C (143)contract costing 合同成本计算   \g)?7>M|  
  C (144)contribution 贡献毛益   }qZ^S9  
  C (145)contribution centre 贡献中心   xj3{Ke`6  
  C (146)contribution chart 贡献图   bT|-G2g7Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pr,1pqiAf  
  C (148)contribution to salesration 贡献毛益对销售比率   yMD0Tj5ZQ  
  C (149)control 控制   Pt-O1$C[  
  C (150)control account 控制帐户   Cn5;h(r  
  C (151)control limits 控制限度   y-gXGvZ  
  C (152)controllability concept 可控制概念   4%JJ} {Ff  
  C (153)controllable cost 可控制成本   wByTNA7  
  C (154)conversion cost 加工成本   <p2\;\?4z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kVG+Wr7l0F  
  C (156)corporate appraisal 公司评估   ,^eOwWV  
  C (157)corporate planning 公司计划   Hc8!cATQk  
  C (158)corporate social reporting 公司社会报告   }9;mtMR$  
  C (159)corporation 股份公司   yw89* :A6  
  C (160)cost 成本   Bqb`WX[<`  
  C (161)cost account 成本帐户   T\:*+W37  
  C (162)cost accounting 成本会计   ua_,c\iL  
  C (163)cost accounting manual 成本手册   "s(|pQh;  
  C (164)cost accounts calendar 成本报表的日历时间   (*V!V3E3#  
  C (165)cost adjustment 成本调整   Z,M2vRj"qT  
  C (166)cost allocation 成本分配   |)*!&\Ch  
  C (167)cost apportionment 成本分摊   I#7H)^us  
  C (168)cost attribution 成本归属   =e9<.{]S/  
  C (169)cost audit 成本审计   fRkx ^u P  
  C (170)cost behaviour 成本性态   8+32hg@^F  
  C (171)cost benefit analysis 成本效益分析   BJ fBY H,M  
  C (172)cost center 成本中心   d5R2J:d I  
  C (173)cost driver 成本动因
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