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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 7pZd?-6M^  
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  1.audit   审计 G -R E  
  2.attestation   鉴证 2P VQSwW:  
  3.credibility   可信赖程度 R-BN}ZS  
  4.audit of financial statements 财务报表审计 -Rr Qv(  
  5.agreed-upon procedures 执行商定程序 udX!R^8jE  
  6.high levels of assurance 高水平保证 .v#Tj|w^  
  7.compilation 编制 zWq&HBs  
  8.reliability 可靠性 *>7Zc  
  9.relevance 相关性 9*xv ,Yz8  
  10.professional skepticism 职业谨慎 /8s>JPXKH[  
  11.objectivity 客观性 }Ld eU:E4  
  12. professional competence 专业胜任能力 Qr*7bE(a  
  13.Senior/CPA-in-charge 项目经理 [hKt4]R  
  14.audit engagement letter 业务约定书 MVe4[<  
  15.recurring audit 连续审计 |F?/L>  
  16.the client 委托人 zFO#oW,D  
  17.change CPA 更换注册会计 T2MXwd&l  
  18.the existing CPA 现任注册会计师 JA6#qlylL  
  19.the successor CPA 后任注册会计师 3rVWehCv  
  20.the preceding CPA前任注册会计师 E>x,$w<?  
  21.issue the audit report 出具审计报告 [O^mG 9  
  22.expert 专家 Zl=IZ?F   
  23.the board of directors 董事会 9 IY1"j0O  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;cW9NS3:  
  25.assess material misstatement risks评估重大错报风险 Q`(h  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :LX (9f   
  27.a general knowledge of —— 初步了解―――的情况 }FT8 [m<  
  28.a more knowledge of—— 进一步了解的情况 &l(PWU  
  29.the prior year‘s working papers 以前年度工作底稿 C_V5.6T!  
  30.minutes of meeting 会议纪要 8H2A<&3i  
  31.business risks 经营风险 `:;fc  
  32.appropriateness 适当性 1<&nHFJ;[  
  33.accounting estimate 会计估计 d<afO?"  
  34.management representations 管理层声明 ]MV=@T^8#  
  35.going concern assumption 持续经营假设 &s_)|K  
  36.audit plan 审计计划 ($^=f}+  
  37.significant audit areas 重点审计领域 pwr]lV$w  
  38.error 错误 3^p;'7x  
  39.fraud舞弊 f-a+&DB9  
  40.modified or additional procedures 修改或追加审计程序 > R2o7~  
  41.misappropriation of assets 侵占资产 {&s.*5  
  42.transactions without substance 虚假交易 g.eMGwonTJ  
  43.unusual pressures 异常压力 Nd61ns(N  
  44.the suspected noncompliance 涉嫌存在违法行为 CC{{@  
  45.materialiy 重要性 $Rv (v%  
  46.exceed the materiality level 超过重要性水平 J+0T8 ?A  
  47.approach the materiality level 接近重要性水平 Ox}a\B8  
  48.an acceptably low level 可接受水平 'mU7N<Q$qQ  
  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 hYU4%"X  
  50.misstatements or omissions 错报或漏报 jij-pDQnv  
  51.aggregate 总计 >r5s>A[YC  
  52.subsequent events 期后事项 ?UV!^w@L:0  
  53.adjust the financial statements 调整财务报表 ($*R>*6<x  
  54.perform additional audit procedures 实施追加的审计程序 zT" W(3  
  55.audit risk 审计风险 )E (9 R(  
  56.detection risk 检查风险 " )/febBS  
  57.inappropriate audit opinion 不适当的审计意见 J:Ncy}AO  
  58.material misstatement 重大的错报 _16IP  
  59.tolerable misstatement 可容忍错报 cXG$zwS\  
  60.the acceptable level of detection risk 可接受的检查风险 Dro2R_j{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =/L ;}m)7  
  62.simall business 小规模企业 %L eZd}v  
  63.accounting system 会计系统 3eJ"7sftW  
  64.test of control 控制测试 c:sk1I,d~^  
  65.walk-through test 穿行测试 O2C&XeB:4  
  66.communication 沟通 4Q n5Mr@<  
  67.flow chart 流程图 29AWg(9?aS  
  68.reperformance of internal control 重新执行 },(Ln%M  
  69.audit evidence 审计证据 =hDFpb,mr  
  70.substantive procedures 实质性程序 D0a3%LBS/2  
  71.assertions 认定 ? _Y2'O  
  72.esistence 存在 p}O[A`  
  73.occurrence 发生 S 0L"5B@  
  74.completeness 完整性 8S*W+l19f  
  75.rights and obligations 权利和义务 U fAN)SE"  
  76.valuation and allocation 计价和分摊 'r_NA!R  
  77.cutoff 截止 bO\E)%zp  
  78.accuracy 准确性 "Zq)y_1  
  79.classification 分类 sDzlNMr?P+  
  80.inspection 检查 :ZP`Y%dt'  
  81.supervision of counting 监盘 e:kd0)9  
  82.observation 观察 m03]SF(#3  
  83.confirmation 函证 %+e% RZ3  
  84.computation 计算 ~AbTbQ 3  
  85.analytical procedures 分析程序 .cA'6J"Bm\  
  86.vouch 核对 h,%b>JFo  
  87.trace 追查 25CO_  
  88.audit sampling 审计抽样 ej&ZE n  
  89.error 误差 etkKVr;Kv  
  90.expected error 预期误差 AEr8^6  
  91.population 总体 -cW 'g  
  92.sampling risk 抽样风险 WyD L ah^/  
  93.non- sampling risk 非抽样风险 !%s&GD8&l  
  94.sampling unit 抽样单位 EAi!"NJ  
  95.statistical sampling 统计抽样 t;e+WZkV  
  96.tolerable error 可容忍误差 ^J{tOxO=l  
  97.the risk of under reliance 信赖不足风险 ( 17=|s  
  98.the risk of over reliance 信赖过度风险 ! Al?B9KJ  
  99.the risk of incorrect rejection 误拒风险 5<?s86GHh'  
  100. the risk of incorrect acceptance 误受风险 FqpUw<]6s  
  101.working trial balance 试算平衡表 ~99DE78  
  102.index and cross-referencing 索引和交叉索引 +X&b  
  103.cash receipt 现金收入 $^;b 1bnO  
  104.cash disbursement 现金支出 p{BBqKv  
  105.bank statement 银行对账单 s GdlS&08(  
  106.bank reconciliation 银行存款余额调节表 #\X="' /  
  107.balance sheet date 资产负债表日 qS{E+)P  
  108.net realizable value 可变现净值 a2tRmil  
  109.storeroom 仓库 leSR2os  
  110.sale invoice 销售发票 6~_ TXy/  
  111.price list 价目表 4W$ t28)  
  112.positive confirmation request 积极式询证函 ,]UCq?YW)T  
  113.negative confirmation request 消极式询证函 Q4vl  
  114.purchase requisition 请购单 ~xSAR;8  
  115.receiving report 验收报告 \uT y\KA  
  116.gross margin 毛利 cXY;Tw45  
  117.manufacturing overhead 制造费用 ]~H\X":[>  
  118.material requisition 领料单 hwR_<'!  
  119.inventory-taking 存货盘点 C_~hX G  
  120.bond certificate 债券 S"wn0B$"  
  121.stock certificate 股票 ~p0M|  
  122.audit report 审计报告 |JD"iP:  
  123.entity 被审计单位 jR[3{ Reo  
  124.addressee of the audit report 审计报告的收件人 FhkS"y  
  125.unqualified opinion 无保留意见 q;<=MO/  
  126.qualified opinion 保留意见 QFS5PZ  
  127.disclaimer of opinion 无法表示意见 byW9]('e  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Xi~%,~  
  A (2)absorbed overhead 已吸收制造费用 71GyMtX   
  A (3)absorption costing 吸收成本计算 y$7vJl.uS/  
  A (4)account 账户,报表   5!p of\/a  
  A (5)accounting postulate 会计假设   v3`k?jAaI  
  A (6)accounting series release 会计公告文件   2iJ)K rw  
  A (7)accounting valuation 会计计价   Gec?  
  A (8)account sale 承销清单 7\?0d!  
  A (9)accountability concept 经营责任概念   QxaW x  
  A (10)accountancy 会计职业   d}2$J1`  
  A (11)accountant 会计师   c{X:0man  
  A (12)accounting 会计   RMfKM! vE  
  A (13)agency cost 代理成本   j~Cch%%G  
  A (14)accounting bases 会计基础   +=Q/'g   
  A (15)accounting manual 会计手册   #2~-I  
  A (16)accounting period 会计期间   yD-L:)@"  
  A (17)accounting policies 会计方针   4%s6 d,6"  
  A (18)accounting rate of return 会计报酬率   c\\'x\J7  
  A (19)accounting reference date 会计参照日   $yA>j (k4  
  A (20)accounting reference period 会计参照期间   ?"o7x[  
  A (21)accrual concept 应计概念   X' ,0vK  
  A (22)accrual expenses 应计费用   4|#@41\ B  
  A (23)acid test ration 速动比率(酸性测试比率)   nbECEQ:|B  
  A (24)acquisition 购置   t(R Jc  
  A (25)acquisition accounting 收购会计   V4.&"0\n#  
  A (26)activity based accounting 作业基础成本计算   Z@G[\"  
  A (27)adjusting events 调整事项   \[57Dmo  
  A (28)administrative expenses 行政管理费   'Cv>V"X: `  
  A (29)advice note 发货通知   = @EN]u  
  A (30)amortization 摊销   y| 7sh  
  A (31)analytical review 分析性检查   Hv~& RZpe  
  A (32)annual equivalent cost 年度等量成本法   DNGXp5I  
  A (33)annual report and accounts 年度报告和报表   Gz,?e]ZV  
  A (34)appraisal cost 检验成本   `v|w&ty*  
  A (35)appropriation account 盈余分配账户   N-9Vx#i  
  A (36)articles of association 公司章程细则   1#D&cx6  
  A (37)assets 资产   iW # |N^  
  A (38)assets cover 资产保障   7^2  
  A (39)asset value per share 每股资产价值   Z?);^m|T  
  A (40)associated company 联营公司   !G8=S'~~  
  A (41)attainable standard 可达标准   lzE{e6  
s)L\D$;+O  
 A (42)attributable profit 可归属利润   5C|Y-G  
  A (43)audit 审计   u3B[1Ae:K  
  A (44)audit report 审计报告   BIk0n;Kz<L  
  A (45)auditing standards 审计准则   $Sx(vq6(  
  A (46)authorized share capital 额定股本   ^]cl:m=*  
  A (47)available hours 可用小时   XjRk1 ~  
  A (48)avoidable costs 可避免成本 YcaomPo  
  B (49)back-to-back loan 易币贷款   UK7pQt}9  
  B (50)backflush accounting 倒退成本计算   DT Cwf  
  B (51)bad debts 坏帐   |}-bMQ|  
  B (52)bad debts ratio 坏帐比率   WEnI[JGe  
  B (53)bank charges 银行手续费   ~v$1@DQ}  
  B (54)bank overdraft 银行透支   Bo#,)%80  
  B (55)bank reconciliation 银行存款调节表   2:6W_[7l!  
  B (56)bank statement 银行对账单   s<XAH7?0  
  B (57)bankruptcy 破产   jGSY$nt9  
  B (58)basis of apportionment 分摊基础   Tx19\\r  
  B (59)batch 批量   n`Y"b&  
  B (60)batch costing 分批成本计算   2I@d=T{K  
  B (61)beta factor B(市场)风险因素   Z"pC DW)  
  B (62)bill 账单   ~\oF}7l$  
  B (63)bill of exchange 汇票    mdtG W  
  B (64)bill of landing 提单   Xv&&U@7  
  B (65)bill of materials 用料预计单   <l.l6okp  
  B (66)bill payable 应付票据   [qL{w&R  
  B (67)bill receivable 应收票据   kF@Z4MB}yr  
  B (68)bin card 存货记录卡   Km)VOX[ZZ  
  B (69)bonus 红利   cEK<CV  
  B (70)book-keeping 薄记   mM$|cge"  
  B (71)Boston classification 波士顿分类   sP'U9l  
  B (72)breakeven chart 保本图   lM |}K-2  
  B (73)breakeven point 保本点   \2c 3Nsra  
  B (74)breaking-down time 复位时间   7G \a5  
  B (75)budget 预算   E xls_oSp  
  B (76)budget center 预算中心   !S3^{l-  
  B (77)budget cost allowance 预算成本折让   s?5vJ:M Xr  
  B (78)budget manual 预算手册   1 O?bT,"b  
  B (79)budget period 预算期间   lZr}F.7  
  B (80)budgetary control 预算控制   s0To^I  
  B (81)budgeted capacity 预算生产能力   0z =?}xr  
  B (82)burden 制造费用   !0Mx Bem  
  B (83)business center 经营中心   +L,V_z  
  B (84)business entity 营业个体   tgVMgu  
  B (85)business unit 经营单位   LsI8 T uv  
 B (86)buy-out management 管理性购买产权   nf0] <x2  
  B (87)by-product 副产品 N*`qsv 0  
  C (88)called-up share capital 催缴股本   >lV'}0u)  
  C (89)capacity 生产能力   )4e8LO  
  C (90)capacity ratios 生产能力比率   *8I"7'xh  
  C (91)capital 资本   Due@ '  
  C (92)capital assets pricing model资本资产计价模式   F+SqJSa  
  C (93)capital commitment 承诺资本   T! ww3d  
  C (94)capital employed 已运用的资本   xjy(f~'  
  C (95)capital expenditure 资本支出   FX1H2N(  
  C (96)capital expenditureauthorization 资本支出核准   ;I/ A8<C  
  C (97)capital expenditure control 资本支出控制   "}x%5/(  
  C (98)capital expenditure proposal资本支出申请   t }YT +S  
  C (99)capital funding planning 资本基金筹集计划   j>`-BN_  
  C (100)capital gain 资本收益   @Cml^v@`L  
  C (101)capital investment appraisal资本投资评估   r,HIoeAKP  
  C (102)capital maintenance 资本保全   dLfB){>S  
  C (103)capital resource planning 资本资源计划   Fy$f`w_H@  
  C (104)capital surplus 资本盈余   sR4B/1'E  
  C (105)capital turnover 资本周转率   bgYUsc*uR  
  C (106)card 记录卡   AnK~<9WQj  
  C (107)cash 现金   6E-AfY'<  
  C (108)cash account 现金账户   M5kw3Jy5  
  C (109)cash book 现金账薄   Lb,wn{  
  C (110)cash cow 金牛产品   Ii&\LJ  
  C (111)cash flow 现金流量   f.Y [2b  
  C (112)cash discounted 现金贴现   4:9N]1JCb  
  C (113)cash flow budget 现金流量预算   {SkE`u4Sz  
  C (114)cash flow statement 现金流量表   \2^o,1r/  
  C (115)cash ledger 现金分类账   4Ql9V M%y  
  C (116)cash limit 现金限额   )*XD"-9  
  C (117)CCA 现时成本会计   pft-.1py  
  C (118)center 中心   jVPX] 8  
  C (119)changeover time 变更时间   EO`eg]  
  C (120)chartered entity 特许经济个体    b]gVZ-  
  C (121)cheque 支票   bE;c&g  
  C (122)cheque register 支票登记薄   T I|h  
  C (123)coin analysis 零钱分类    i}_"  
  C (124)classification 分类   z d6F}2*6  
  C (125)clock card 工时卡   bXi!_'z$  
  C (126)code 代码   yv|`A2@9  
  C (127)commitment accounting 承诺确认会计   #U(kK(uO  
  C (128)common cost 共同成本   . 1+I8qj  
  C (129)company limited byguarantee 有限担保责任公司   v5F+@ug  
C (130)company limited shares 股份有限公司   tZG l^mA"g  
  C (131)competitive position 竞争能力状况   T#<Q[h=  
  C (132)concept 概念   !z1\ #|>  
  C (133)conglomerate 跨行业企业   b Rc,Y<  
  C (134)consistency concept 一致性概念   +s;>@j()V  
  C (135)consolidated accounts 合并报表   a4[t3U  
  C (136)consolidation accounting 合并会计   CTS1."kx1  
  C (137)consortium 财团   edo+ o{^  
  C (138)contingency plan 应急计划   aaP6zJXi  
  C (139)contingent liabilities 或有负债   |\W53,n9  
  C (140)continuous operation 连续生产   +e, c'.  
  C (141)contra 抵消   #W&o]FAA3y  
  C (142)contract cost 合同成本   #jh5%@  
  C (143)contract costing 合同成本计算   _X|prIOb=  
  C (144)contribution 贡献毛益   J5(^VKj  
  C (145)contribution centre 贡献中心   \(RD5@=!4#  
  C (146)contribution chart 贡献图   Bi2 c5[3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^ L]e]<h(  
  C (148)contribution to salesration 贡献毛益对销售比率   %!r.) Wx|2  
  C (149)control 控制   F{4v[WP)  
  C (150)control account 控制帐户   %Z p|1J'"  
  C (151)control limits 控制限度   ve+bR   
  C (152)controllability concept 可控制概念   'b0r?A~c=  
  C (153)controllable cost 可控制成本   CBv0fQtL  
  C (154)conversion cost 加工成本   `^] D;RfE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S@'%dN6e  
  C (156)corporate appraisal 公司评估   JA*+F1s  
  C (157)corporate planning 公司计划   z-qbe97  
  C (158)corporate social reporting 公司社会报告   pztfm'  
  C (159)corporation 股份公司   v[2&0&!K#  
  C (160)cost 成本   QWnGolN  
  C (161)cost account 成本帐户   RRXp9{x`  
  C (162)cost accounting 成本会计   L9<\vJ  
  C (163)cost accounting manual 成本手册    \_  
  C (164)cost accounts calendar 成本报表的日历时间   1Au+X3   
  C (165)cost adjustment 成本调整   R +U$;r8l  
  C (166)cost allocation 成本分配   :w -:B^VB  
  C (167)cost apportionment 成本分摊   )o<^6Ic%7  
  C (168)cost attribution 成本归属   h5r R44  
  C (169)cost audit 成本审计   &=x4M]t9L  
  C (170)cost behaviour 成本性态   tS>^x  
  C (171)cost benefit analysis 成本效益分析   M\/hK2J# #  
  C (172)cost center 成本中心   S43JaSw)  
  C (173)cost driver 成本动因
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