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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 ^&KpvQNW_  
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  1.audit   审计 /vs79^&  
  2.attestation   鉴证 TTGWOC  
  3.credibility   可信赖程度 y I}>  
  4.audit of financial statements 财务报表审计 3z% W5[E)  
  5.agreed-upon procedures 执行商定程序 4 q\&Mb3  
  6.high levels of assurance 高水平保证 *iVE O  
  7.compilation 编制 '7 t:.88  
  8.reliability 可靠性 YySo%\d  
  9.relevance 相关性 `_SV1|=="8  
  10.professional skepticism 职业谨慎 nd }Z[)  
  11.objectivity 客观性 Gn^m541  
  12. professional competence 专业胜任能力 o(yyj'=(  
  13.Senior/CPA-in-charge 项目经理 dOVu D(  
  14.audit engagement letter 业务约定书 hC?rHw H>  
  15.recurring audit 连续审计 &qP0-x)  
  16.the client 委托人 %+oqAY m+s  
  17.change CPA 更换注册会计 x(A8FtG  
  18.the existing CPA 现任注册会计师 0 YAH[YF  
  19.the successor CPA 后任注册会计师 >qZl s'  
  20.the preceding CPA前任注册会计师 #^{%jlmHxJ  
  21.issue the audit report 出具审计报告 \_x~lRqJJ  
  22.expert 专家 WAf"|  
  23.the board of directors 董事会 B.:1fT7lI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \ 027>~u {  
  25.assess material misstatement risks评估重大错报风险 #gVWLm<  
  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 Qna*K7kv  
  27.a general knowledge of —— 初步了解―――的情况 0:JNkXZ:  
  28.a more knowledge of—— 进一步了解的情况 a n0n8l  
  29.the prior year‘s working papers 以前年度工作底稿 >[l2KD  
  30.minutes of meeting 会议纪要 .DM-&P  
  31.business risks 经营风险 Tj+U:#!!~  
  32.appropriateness 适当性 *T~b ox  
  33.accounting estimate 会计估计 0Oa&vx  
  34.management representations 管理层声明 kH`?^ ^_yJ  
  35.going concern assumption 持续经营假设 t N4-<6  
  36.audit plan 审计计划 @w;$M]o1  
  37.significant audit areas 重点审计领域 5fRrd;  
  38.error 错误 ^SK!? M  
  39.fraud舞弊 j Vh:Bw  
  40.modified or additional procedures 修改或追加审计程序 "]|7%]  
  41.misappropriation of assets 侵占资产 m\70&%v  
  42.transactions without substance 虚假交易 +ViL"  
  43.unusual pressures 异常压力 bu -6} T+  
  44.the suspected noncompliance 涉嫌存在违法行为 8tVSa i8[  
  45.materialiy 重要性 2.vmZaKP  
  46.exceed the materiality level 超过重要性水平 <s%Ft  
  47.approach the materiality level 接近重要性水平 GWLdz0`2_  
  48.an acceptably low level 可接受水平 sOb]o[=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]E)\>Jb  
  50.misstatements or omissions 错报或漏报 j{D tjV8  
  51.aggregate 总计 DP;:%L}  
  52.subsequent events 期后事项 #M4LG; B  
  53.adjust the financial statements 调整财务报表 U8-OQ:2.  
  54.perform additional audit procedures 实施追加的审计程序 u%lUi2P2E  
  55.audit risk 审计风险 @v3)N[|d  
  56.detection risk 检查风险  3Yo)K  
  57.inappropriate audit opinion 不适当的审计意见 ;G[0%z+*  
  58.material misstatement 重大的错报 *Ms&WYN-  
  59.tolerable misstatement 可容忍错报 Q @[gj:w  
  60.the acceptable level of detection risk 可接受的检查风险 LzD RyL  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 mX!*|$bs  
  62.simall business 小规模企业 o1"N { Eu  
  63.accounting system 会计系统 u-tD_UIck  
  64.test of control 控制测试 ,Xr`tQ<@  
  65.walk-through test 穿行测试 x6*y$D^B  
  66.communication 沟通 1z0|uc   
  67.flow chart 流程图 ><S(n#EB  
  68.reperformance of internal control 重新执行 HA7%8R*.2i  
  69.audit evidence 审计证据 "Q:h[)a  
  70.substantive procedures 实质性程序 /Kq'3[d8  
  71.assertions 认定 c&,q`_t  
  72.esistence 存在 Z} t^i ^u  
  73.occurrence 发生 O; i0xWUh  
  74.completeness 完整性 ;)wk ^W  
  75.rights and obligations 权利和义务 ,LP^v'[V7  
  76.valuation and allocation 计价和分摊 a>rDJw:  
  77.cutoff 截止 p w5{=bD  
  78.accuracy 准确性 7 \[fjCg\w  
  79.classification 分类 Dyc XJ3eQ  
  80.inspection 检查 _* n `*"  
  81.supervision of counting 监盘 H?!DcUg CC  
  82.observation 观察 @rA V;D%  
  83.confirmation 函证 aC%Q.+-t  
  84.computation 计算 Yi)s=Q:  
  85.analytical procedures 分析程序 t%J1(H  
  86.vouch 核对 Lis>Qr  
  87.trace 追查 ``I[1cC  
  88.audit sampling 审计抽样 (9kR'kr  
  89.error 误差 HTz`$9  
  90.expected error 预期误差 0 x' d^  
  91.population 总体 -|f0;Fl  
  92.sampling risk 抽样风险 )B)f`(SA"<  
  93.non- sampling risk 非抽样风险 8UXRM :Z"  
  94.sampling unit 抽样单位 V"'PA-z3  
  95.statistical sampling 统计抽样 jwBJG7\  
  96.tolerable error 可容忍误差 E/*&'Osq  
  97.the risk of under reliance 信赖不足风险 zx,9x*g  
  98.the risk of over reliance 信赖过度风险 'TuaP `]<  
  99.the risk of incorrect rejection 误拒风险 )7[#Ti  
  100. the risk of incorrect acceptance 误受风险 U*E)y7MY  
  101.working trial balance 试算平衡表 q mv0LU  
  102.index and cross-referencing 索引和交叉索引 T:Ee6I 3l  
  103.cash receipt 现金收入 ,|}mo+rb-  
  104.cash disbursement 现金支出 2%6 >)|  
  105.bank statement 银行对账单 "tl$JbRTY  
  106.bank reconciliation 银行存款余额调节表 PgGUs4[  
  107.balance sheet date 资产负债表日 uwr7 .\7  
  108.net realizable value 可变现净值 ?@;)2B|q  
  109.storeroom 仓库 g>;@(:e^/  
  110.sale invoice 销售发票 ZTz07Jt  
  111.price list 价目表 B>m*!n: l  
  112.positive confirmation request 积极式询证函 )wCNLi>4  
  113.negative confirmation request 消极式询证函 CfSP*g0rW  
  114.purchase requisition 请购单 ;b~\ [  
  115.receiving report 验收报告 3)6-S  
  116.gross margin 毛利 YURMXbj  
  117.manufacturing overhead 制造费用 Z b$]9(RS  
  118.material requisition 领料单 rQ_@q_B.  
  119.inventory-taking 存货盘点 Cl9nmyf   
  120.bond certificate 债券 h~](9e s  
  121.stock certificate 股票 qt*+ D  
  122.audit report 审计报告 x.wDA3ys  
  123.entity 被审计单位 h9CTcWGt  
  124.addressee of the audit report 审计报告的收件人 !khEep}  
  125.unqualified opinion 无保留意见 u4w!SD  
  126.qualified opinion 保留意见 {GLGDEb  
  127.disclaimer of opinion 无法表示意见 uf9&o#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @sA!o[gH  
  A (2)absorbed overhead 已吸收制造费用 rzn,N FI  
  A (3)absorption costing 吸收成本计算 i!e8-gVMP&  
  A (4)account 账户,报表   UO@K:n  
  A (5)accounting postulate 会计假设   O>1Cx4s5  
  A (6)accounting series release 会计公告文件   fz:(mZ%  
  A (7)accounting valuation 会计计价   ow{.iv\,u  
  A (8)account sale 承销清单 u;-fG9xs  
  A (9)accountability concept 经营责任概念   )Hmf=eoc  
  A (10)accountancy 会计职业   ,NS*`F[O  
  A (11)accountant 会计师   FA$32*v  
  A (12)accounting 会计   j]<K%lwp  
  A (13)agency cost 代理成本   PWiUW{7z  
  A (14)accounting bases 会计基础   ; %^=V#  
  A (15)accounting manual 会计手册   =urGs`\  
  A (16)accounting period 会计期间   wN4#j}C  
  A (17)accounting policies 会计方针   X_hDU~5{wC  
  A (18)accounting rate of return 会计报酬率   (BeJ,K7  
  A (19)accounting reference date 会计参照日   B6k<#-HAT  
  A (20)accounting reference period 会计参照期间   ,r;xH}tbi  
  A (21)accrual concept 应计概念   aE 9Y |6  
  A (22)accrual expenses 应计费用   &k%>u[Bo  
  A (23)acid test ration 速动比率(酸性测试比率)   bNVeL$'  
  A (24)acquisition 购置   !=, Y =5M,  
  A (25)acquisition accounting 收购会计   |oXd4  
  A (26)activity based accounting 作业基础成本计算   BB(6[V"SV  
  A (27)adjusting events 调整事项   z_fjmqa?  
  A (28)administrative expenses 行政管理费   p\ ;|Z+0=  
  A (29)advice note 发货通知   CL4N/[UM  
  A (30)amortization 摊销   %}VH5s9\  
  A (31)analytical review 分析性检查   II}M|qHaK  
  A (32)annual equivalent cost 年度等量成本法   s) shq3O  
  A (33)annual report and accounts 年度报告和报表   %csrNf  
  A (34)appraisal cost 检验成本   Coe/4! $M  
  A (35)appropriation account 盈余分配账户   rFQWgWD  
  A (36)articles of association 公司章程细则   uoI7' :Nv  
  A (37)assets 资产   E6-*2U)k+  
  A (38)assets cover 资产保障   zZ8*a\  
  A (39)asset value per share 每股资产价值   hyf ;f7`o  
  A (40)associated company 联营公司   C\GP}:[T3  
  A (41)attainable standard 可达标准   ebQgk Y=  
V)>?[  
 A (42)attributable profit 可归属利润   Bso#+v5  
  A (43)audit 审计   lnyfAq}w  
  A (44)audit report 审计报告   8$ u"92  
  A (45)auditing standards 审计准则   `{G&i\"n  
  A (46)authorized share capital 额定股本   6~x'~T  
  A (47)available hours 可用小时   KddCR&  
  A (48)avoidable costs 可避免成本 1d<Uwb>  
  B (49)back-to-back loan 易币贷款   3>aEP5  
  B (50)backflush accounting 倒退成本计算   XAU%B-l:  
  B (51)bad debts 坏帐   PU/<7P*  
  B (52)bad debts ratio 坏帐比率   i9DD)Y<  
  B (53)bank charges 银行手续费   }Pg}"fb^  
  B (54)bank overdraft 银行透支   l\*9rs:!  
  B (55)bank reconciliation 银行存款调节表   aLGq<6Ja  
  B (56)bank statement 银行对账单   o6k#neB>=.  
  B (57)bankruptcy 破产   ~(QfVpRnV=  
  B (58)basis of apportionment 分摊基础   jRS{7rx%MH  
  B (59)batch 批量   T+F]hv'  
  B (60)batch costing 分批成本计算   f|~{j(.v  
  B (61)beta factor B(市场)风险因素   7PX`kI  
  B (62)bill 账单   73D< wMgZF  
  B (63)bill of exchange 汇票   _xp8*2~-  
  B (64)bill of landing 提单   w31 Ox1>s  
  B (65)bill of materials 用料预计单   1*TbgxS~W  
  B (66)bill payable 应付票据   bItcF$#!!!  
  B (67)bill receivable 应收票据   .+/d08]  
  B (68)bin card 存货记录卡   67II9\/  
  B (69)bonus 红利    mLxgvp  
  B (70)book-keeping 薄记   ,|({[ 9jA  
  B (71)Boston classification 波士顿分类   9qB0F_xl  
  B (72)breakeven chart 保本图   I4X9RYB6c  
  B (73)breakeven point 保本点   T$xB H  
  B (74)breaking-down time 复位时间   l4oyF|oJTH  
  B (75)budget 预算   J, 9NVw$  
  B (76)budget center 预算中心   No'?8+i  
  B (77)budget cost allowance 预算成本折让   6:7[>|o kQ  
  B (78)budget manual 预算手册   -)`_w^Ox  
  B (79)budget period 预算期间   kt/,& oKI  
  B (80)budgetary control 预算控制   >1Z"5F7=  
  B (81)budgeted capacity 预算生产能力   l<`>  
  B (82)burden 制造费用   J,2V&WuV0r  
  B (83)business center 经营中心   "+F'WCJ-(*  
  B (84)business entity 营业个体   uw} Rr7q  
  B (85)business unit 经营单位   vju FVJwL  
 B (86)buy-out management 管理性购买产权   !qt2,V  
  B (87)by-product 副产品 ^Co$X+  
  C (88)called-up share capital 催缴股本   vwU1}H  
  C (89)capacity 生产能力   t;e&[eg  
  C (90)capacity ratios 生产能力比率   <-umeY"n>  
  C (91)capital 资本   mLX/xM/T?/  
  C (92)capital assets pricing model资本资产计价模式   !*N9PUM  
  C (93)capital commitment 承诺资本   AG N/kx  
  C (94)capital employed 已运用的资本   a#YK1n[!  
  C (95)capital expenditure 资本支出   ]ordqulq1  
  C (96)capital expenditureauthorization 资本支出核准   ci~#G[_$S  
  C (97)capital expenditure control 资本支出控制   o|kykxcq  
  C (98)capital expenditure proposal资本支出申请   ,@`?I6nKy  
  C (99)capital funding planning 资本基金筹集计划   }e?H(nZS7h  
  C (100)capital gain 资本收益   zR"c j  
  C (101)capital investment appraisal资本投资评估   ANM#Kx+  
  C (102)capital maintenance 资本保全   1@F-t94I  
  C (103)capital resource planning 资本资源计划   6>a6;[  
  C (104)capital surplus 资本盈余   BzzC|  
  C (105)capital turnover 资本周转率   #Iw(+%D  
  C (106)card 记录卡   jx: IK  
  C (107)cash 现金   4l$OO;B  
  C (108)cash account 现金账户   `^bP9X_a  
  C (109)cash book 现金账薄   9L=mS  
  C (110)cash cow 金牛产品   Yj/afn(Jt  
  C (111)cash flow 现金流量   gq7tSkH@  
  C (112)cash discounted 现金贴现   v ,8;: sD  
  C (113)cash flow budget 现金流量预算   c|&3e84U  
  C (114)cash flow statement 现金流量表   r ;#"j%z  
  C (115)cash ledger 现金分类账   mptFd  
  C (116)cash limit 现金限额   IOy0WHl|  
  C (117)CCA 现时成本会计   5R7x%3@L  
  C (118)center 中心   T8XrmR&?PX  
  C (119)changeover time 变更时间   ge~@}&#iO@  
  C (120)chartered entity 特许经济个体   IiU> VLa  
  C (121)cheque 支票   7'G;ijx  
  C (122)cheque register 支票登记薄   8tj]@GE  
  C (123)coin analysis 零钱分类   e97G]XLR  
  C (124)classification 分类   X?5{2ulrI  
  C (125)clock card 工时卡    ;8sL  
  C (126)code 代码   Pe`(9&iT.  
  C (127)commitment accounting 承诺确认会计   ; qshd'?*  
  C (128)common cost 共同成本   <J/ =$u/  
  C (129)company limited byguarantee 有限担保责任公司   mq`/nAmt  
C (130)company limited shares 股份有限公司   W0qR? jc  
  C (131)competitive position 竞争能力状况   uzYB`H<  
  C (132)concept 概念   m2(>KMbi  
  C (133)conglomerate 跨行业企业   x/*lNG/  
  C (134)consistency concept 一致性概念   82r8K|L.<y  
  C (135)consolidated accounts 合并报表   s|=lKa]d!"  
  C (136)consolidation accounting 合并会计   ARKM[]  
  C (137)consortium 财团   &d_^k.%y  
  C (138)contingency plan 应急计划   |cvU2JI@  
  C (139)contingent liabilities 或有负债   d)o5JD/  
  C (140)continuous operation 连续生产   st-{xC#N#  
  C (141)contra 抵消   VoU8I ~  
  C (142)contract cost 合同成本   1[FN: hm  
  C (143)contract costing 合同成本计算   -ss= c#  
  C (144)contribution 贡献毛益   akj<*,  
  C (145)contribution centre 贡献中心   zF1!a  
  C (146)contribution chart 贡献图   uo9#(6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )(iv#;ByL  
  C (148)contribution to salesration 贡献毛益对销售比率   VD;*UkapZx  
  C (149)control 控制   Un?|RF  
  C (150)control account 控制帐户   RRL{a6(?  
  C (151)control limits 控制限度   |xO*!NR  
  C (152)controllability concept 可控制概念   g'" ~'  
  C (153)controllable cost 可控制成本   >!963>DR  
  C (154)conversion cost 加工成本   "Ep"$d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~Amq1KU*Z  
  C (156)corporate appraisal 公司评估   8&<mg;H,  
  C (157)corporate planning 公司计划   afm\Iv[*  
  C (158)corporate social reporting 公司社会报告   Z)?$ZI@  
  C (159)corporation 股份公司   V6]6KP#D  
  C (160)cost 成本   ;Qi:j^+P)  
  C (161)cost account 成本帐户   )U/jD  
  C (162)cost accounting 成本会计   C:QB=?%;  
  C (163)cost accounting manual 成本手册   BU`X_Z1)  
  C (164)cost accounts calendar 成本报表的日历时间   Cf% qap#  
  C (165)cost adjustment 成本调整   #:K=zV\  
  C (166)cost allocation 成本分配   kiTC)S=])  
  C (167)cost apportionment 成本分摊   / *0t _  
  C (168)cost attribution 成本归属   +VIA@`4  
  C (169)cost audit 成本审计   Vk2$b{VdF  
  C (170)cost behaviour 成本性态   I2 [U#4n  
  C (171)cost benefit analysis 成本效益分析   <c+.%ka  
  C (172)cost center 成本中心   ?Ga8.0Z~KT  
  C (173)cost driver 成本动因
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