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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 d1qvS@  
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  1.audit   审计 "@^^niSFl  
  2.attestation   鉴证 "Snt~:W>  
  3.credibility   可信赖程度 Ee3 -oHa  
  4.audit of financial statements 财务报表审计 M!Ua/g=u  
  5.agreed-upon procedures 执行商定程序 ;Yve m  
  6.high levels of assurance 高水平保证 +\R__tx;  
  7.compilation 编制 `B$rr4_  
  8.reliability 可靠性 c5em*qCw$  
  9.relevance 相关性 dW 5@Z-9  
  10.professional skepticism 职业谨慎 :.P{}\/  
  11.objectivity 客观性 V(5*Dn84  
  12. professional competence 专业胜任能力 -=W Qed}  
  13.Senior/CPA-in-charge 项目经理 e>T;'7HSS"  
  14.audit engagement letter 业务约定书 PcQ\o>0")  
  15.recurring audit 连续审计 Ul<:Yt&nI  
  16.the client 委托人 h(K}N5`  
  17.change CPA 更换注册会计 |)65y  
  18.the existing CPA 现任注册会计师 .<zN/&MXf  
  19.the successor CPA 后任注册会计师 5AbY 59  
  20.the preceding CPA前任注册会计师 r_hs_n!6  
  21.issue the audit report 出具审计报告 B,fVNpqo  
  22.expert 专家 ]iY O}JuX  
  23.the board of directors 董事会 7G+E+A5o&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Kw7uUJR  
  25.assess material misstatement risks评估重大错报风险 tbXl5x0  
  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 .% 79(r^  
  27.a general knowledge of —— 初步了解―――的情况 w9w=2 *  
  28.a more knowledge of—— 进一步了解的情况 Ge`PVwn  
  29.the prior year‘s working papers 以前年度工作底稿 /.WIED}>  
  30.minutes of meeting 会议纪要 7n)ob![\d  
  31.business risks 经营风险 P''>wjMH0  
  32.appropriateness 适当性 ~l8w]R3A  
  33.accounting estimate 会计估计 wEF"'T  
  34.management representations 管理层声明 IhHKRb[  
  35.going concern assumption 持续经营假设 6DG%pF,  
  36.audit plan 审计计划 @u @,Edh  
  37.significant audit areas 重点审计领域 ZmDM=qN  
  38.error 错误 7?;ZE:  
  39.fraud舞弊 c'INmc I|  
  40.modified or additional procedures 修改或追加审计程序 tIT/ HG_o  
  41.misappropriation of assets 侵占资产 USg,=YM  
  42.transactions without substance 虚假交易 < V*/1{  
  43.unusual pressures 异常压力 -EJj j {  
  44.the suspected noncompliance 涉嫌存在违法行为 jcp6-XM  
  45.materialiy 重要性 2f0mr?l)N  
  46.exceed the materiality level 超过重要性水平 QM24cm T  
  47.approach the materiality level 接近重要性水平 I|l5e 2j  
  48.an acceptably low level 可接受水平 t$3B#=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |'``pq/}_  
  50.misstatements or omissions 错报或漏报 :*ZijN*{)$  
  51.aggregate 总计 \UP=pT@  
  52.subsequent events 期后事项 ;@*<M\O  
  53.adjust the financial statements 调整财务报表 +G6 Ge;  
  54.perform additional audit procedures 实施追加的审计程序 . H}R}^  
  55.audit risk 审计风险 >0UY,2d  
  56.detection risk 检查风险 e'sS",o*  
  57.inappropriate audit opinion 不适当的审计意见 Z,DSTP\|  
  58.material misstatement 重大的错报 1k]L,C X  
  59.tolerable misstatement 可容忍错报 CXBFR>"  
  60.the acceptable level of detection risk 可接受的检查风险 "A*;V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &Oc `|r*  
  62.simall business 小规模企业 bcUSjG>  
  63.accounting system 会计系统 AyNpY_B0c  
  64.test of control 控制测试 h$#PboLd  
  65.walk-through test 穿行测试 K 6yD64  
  66.communication 沟通 %d%FI"!K  
  67.flow chart 流程图 Z2 Vri  
  68.reperformance of internal control 重新执行 h1)ny1;  
  69.audit evidence 审计证据 CTe!jMZ=  
  70.substantive procedures 实质性程序 V,% K"b=  
  71.assertions 认定 V|TD+7.`QB  
  72.esistence 存在 J/QqwoR  
  73.occurrence 发生 8>9MeDE  
  74.completeness 完整性 e)y+]  
  75.rights and obligations 权利和义务 @ULd~  
  76.valuation and allocation 计价和分摊 WL|<xNL  
  77.cutoff 截止 ]T{v~]7:{  
  78.accuracy 准确性 k8!:`jG  
  79.classification 分类 86eaX+F  
  80.inspection 检查 3mHP=)  
  81.supervision of counting 监盘 K^h9\< w  
  82.observation 观察 Q-B/SX)!/  
  83.confirmation 函证 *+k yuY J  
  84.computation 计算 ,|Gjr T{vf  
  85.analytical procedures 分析程序 vw$b]MO!  
  86.vouch 核对 J7sH]  
  87.trace 追查 wA"d?x  
  88.audit sampling 审计抽样 Kf6 D)B 26  
  89.error 误差 j"jQiL_*  
  90.expected error 预期误差 ">M&/}4  
  91.population 总体 `t\\O  
  92.sampling risk 抽样风险 x:Q $1&3N  
  93.non- sampling risk 非抽样风险 K%W;-W*'  
  94.sampling unit 抽样单位 )H`V\ H[0P  
  95.statistical sampling 统计抽样 BnfuI  
  96.tolerable error 可容忍误差 /bn$@Cy@  
  97.the risk of under reliance 信赖不足风险 -GMaK.4 =  
  98.the risk of over reliance 信赖过度风险 yVQW|D0,j  
  99.the risk of incorrect rejection 误拒风险 >5E1y!  
  100. the risk of incorrect acceptance 误受风险 H )>3c 1  
  101.working trial balance 试算平衡表 `EfFyhG$  
  102.index and cross-referencing 索引和交叉索引 ESk:$`P  
  103.cash receipt 现金收入 B873UN  
  104.cash disbursement 现金支出 ,c0t#KgQ.  
  105.bank statement 银行对账单 UCup {pDp  
  106.bank reconciliation 银行存款余额调节表 "Ec9.#U/  
  107.balance sheet date 资产负债表日 #C'E'g0  
  108.net realizable value 可变现净值 h:|BQC  
  109.storeroom 仓库 ^QjkZ^<dD  
  110.sale invoice 销售发票 ujl ?!  
  111.price list 价目表 yJ `{\7Uqg  
  112.positive confirmation request 积极式询证函 >j7]gi(  
  113.negative confirmation request 消极式询证函 W9oWj7&h  
  114.purchase requisition 请购单 &*E! %57  
  115.receiving report 验收报告 $BT[fJ'k  
  116.gross margin 毛利 7KGb2V<t  
  117.manufacturing overhead 制造费用 cW_l |  
  118.material requisition 领料单 }I MV@z B  
  119.inventory-taking 存货盘点 IlwHHt;njp  
  120.bond certificate 债券 @4Zkkjc4b  
  121.stock certificate 股票 azNv(|eeJL  
  122.audit report 审计报告 = y(*?TZH  
  123.entity 被审计单位 )#1!%aQ  
  124.addressee of the audit report 审计报告的收件人 Y@< j vH1  
  125.unqualified opinion 无保留意见 ]d~{8h!G  
  126.qualified opinion 保留意见 0rQ r#0`  
  127.disclaimer of opinion 无法表示意见 -E3cS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fFoZ! H  
  A (2)absorbed overhead 已吸收制造费用 8^D1u`  
  A (3)absorption costing 吸收成本计算 m`n~-_  
  A (4)account 账户,报表   QN?EI: q=  
  A (5)accounting postulate 会计假设   xG(iSuz  
  A (6)accounting series release 会计公告文件   ^fyue~9u  
  A (7)accounting valuation 会计计价   34[TM3L].  
  A (8)account sale 承销清单 FA;-D5=  
  A (9)accountability concept 经营责任概念   3Ijs V5a  
  A (10)accountancy 会计职业   Vy|4k2  
  A (11)accountant 会计师   kwqY~@W  
  A (12)accounting 会计   h SXJDT2  
  A (13)agency cost 代理成本   9[W >`JKo  
  A (14)accounting bases 会计基础   q9Pj Q%  
  A (15)accounting manual 会计手册   %rgW}Z5  
  A (16)accounting period 会计期间   [k(b<'  
  A (17)accounting policies 会计方针   B[6k [Vs  
  A (18)accounting rate of return 会计报酬率   e*}GQ  
  A (19)accounting reference date 会计参照日   Qca3{|r`  
  A (20)accounting reference period 会计参照期间   Fq!_VF^r  
  A (21)accrual concept 应计概念   ^nNpT!o  
  A (22)accrual expenses 应计费用   +A^|aQ  
  A (23)acid test ration 速动比率(酸性测试比率)   AaoS & q  
  A (24)acquisition 购置   *9w-eK1{  
  A (25)acquisition accounting 收购会计   `u7^r^>A  
  A (26)activity based accounting 作业基础成本计算   1Sza%D;3  
  A (27)adjusting events 调整事项   g]c6_DMfb1  
  A (28)administrative expenses 行政管理费   6$f\#TR  
  A (29)advice note 发货通知   1 ? Zw  
  A (30)amortization 摊销   Ziub%C[oV  
  A (31)analytical review 分析性检查   zUNUH^Il  
  A (32)annual equivalent cost 年度等量成本法   B"\9slX  
  A (33)annual report and accounts 年度报告和报表   S0gxVd (  
  A (34)appraisal cost 检验成本   !4FOX>|L@  
  A (35)appropriation account 盈余分配账户   L|:CQ  
  A (36)articles of association 公司章程细则   [~RO9=;L  
  A (37)assets 资产   ~Hv >^u Mh  
  A (38)assets cover 资产保障   Iu~<Y(8^q#  
  A (39)asset value per share 每股资产价值   arRU`6?  
  A (40)associated company 联营公司   1E'PSq  
  A (41)attainable standard 可达标准   Q<g >WNb  
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 A (42)attributable profit 可归属利润   1-N+qNSD`  
  A (43)audit 审计   9Li&0E  
  A (44)audit report 审计报告   l?rLadvc  
  A (45)auditing standards 审计准则   ~:U`^wtQ  
  A (46)authorized share capital 额定股本   CY{!BV'  
  A (47)available hours 可用小时   VCiq'LOR,<  
  A (48)avoidable costs 可避免成本 p >ua{}!L  
  B (49)back-to-back loan 易币贷款   GUqG1u z9  
  B (50)backflush accounting 倒退成本计算   wfEL .h  
  B (51)bad debts 坏帐   Ycq )$7p  
  B (52)bad debts ratio 坏帐比率   HwZl"!;Mry  
  B (53)bank charges 银行手续费   j;V\~[I^u  
  B (54)bank overdraft 银行透支   9E8&~y  
  B (55)bank reconciliation 银行存款调节表   Iz j-,a  
  B (56)bank statement 银行对账单   ~k?wnw  
  B (57)bankruptcy 破产   `Mbs6AJ  
  B (58)basis of apportionment 分摊基础   ;H`@x Lv*  
  B (59)batch 批量   =<m!% /I  
  B (60)batch costing 分批成本计算   )ZBNw{nh  
  B (61)beta factor B(市场)风险因素   jpS$5Ct  
  B (62)bill 账单   U{bv|vF  
  B (63)bill of exchange 汇票   Fj2z$   
  B (64)bill of landing 提单   +:=FcsY  
  B (65)bill of materials 用料预计单   S@S4<R1{\  
  B (66)bill payable 应付票据   -y|']I^ &  
  B (67)bill receivable 应收票据   ={ -kQq  
  B (68)bin card 存货记录卡   x{zZ%_F  
  B (69)bonus 红利   0bc>yZ\R  
  B (70)book-keeping 薄记   >3B {sn}  
  B (71)Boston classification 波士顿分类   +F60_O `  
  B (72)breakeven chart 保本图   X am8h  
  B (73)breakeven point 保本点   Bos} `S![  
  B (74)breaking-down time 复位时间   2#3`[+ g<n  
  B (75)budget 预算   V_D wHq2  
  B (76)budget center 预算中心   g-_=$#&{  
  B (77)budget cost allowance 预算成本折让   TQNdBq5I6  
  B (78)budget manual 预算手册   D.%%D%AdB  
  B (79)budget period 预算期间   VS ;y  
  B (80)budgetary control 预算控制   8!3q:8y8  
  B (81)budgeted capacity 预算生产能力   pU<J?cU8N  
  B (82)burden 制造费用   mAGD qz>f  
  B (83)business center 经营中心   X=Ar"Dx}}s  
  B (84)business entity 营业个体   DNqV]N_W  
  B (85)business unit 经营单位   8-7Ml3G*  
 B (86)buy-out management 管理性购买产权   3)LS# =  
  B (87)by-product 副产品 vE8'B^h1  
  C (88)called-up share capital 催缴股本    [ OUV!o  
  C (89)capacity 生产能力   W2h4ej\s  
  C (90)capacity ratios 生产能力比率   X[H.t$w5A  
  C (91)capital 资本   .d[ ^&<^  
  C (92)capital assets pricing model资本资产计价模式   #I.~+M  
  C (93)capital commitment 承诺资本   );i J9+ V}  
  C (94)capital employed 已运用的资本   SqRM*Cf=  
  C (95)capital expenditure 资本支出   #W|Obc]K  
  C (96)capital expenditureauthorization 资本支出核准   =54D#,[B  
  C (97)capital expenditure control 资本支出控制   @lWNSf  
  C (98)capital expenditure proposal资本支出申请   ("j;VqYUL  
  C (99)capital funding planning 资本基金筹集计划   E<u(Yw6=  
  C (100)capital gain 资本收益   B[EOz\?=m  
  C (101)capital investment appraisal资本投资评估   .|g@#XIwe#  
  C (102)capital maintenance 资本保全   NB'G{),)Z  
  C (103)capital resource planning 资本资源计划   D]aQt%TL  
  C (104)capital surplus 资本盈余   ~MC 5rOA  
  C (105)capital turnover 资本周转率   }vOg9/[{  
  C (106)card 记录卡   50Gu~No6  
  C (107)cash 现金   ~vA8I#.  
  C (108)cash account 现金账户   (jhi<eV  
  C (109)cash book 现金账薄   `MCtm(<  
  C (110)cash cow 金牛产品   X"`[&l1  
  C (111)cash flow 现金流量   wme#8/eUk  
  C (112)cash discounted 现金贴现   l<4P">M!.  
  C (113)cash flow budget 现金流量预算   k:j_:C&.  
  C (114)cash flow statement 现金流量表   R[m{"2|,Lc  
  C (115)cash ledger 现金分类账   "M/) LXn:0  
  C (116)cash limit 现金限额   2Og 5e  
  C (117)CCA 现时成本会计   n{L^W5B  
  C (118)center 中心   fJ5mKN  
  C (119)changeover time 变更时间   x\~ <8o  
  C (120)chartered entity 特许经济个体   yS4VgP'W  
  C (121)cheque 支票   8%YyxoCH  
  C (122)cheque register 支票登记薄   +cYDz#3%  
  C (123)coin analysis 零钱分类   'U ZzH$h  
  C (124)classification 分类   W.cc!8  
  C (125)clock card 工时卡   lfCr `[!E  
  C (126)code 代码   `+vQ5l$;L  
  C (127)commitment accounting 承诺确认会计   lDKyD`WKnZ  
  C (128)common cost 共同成本   !s/qqq:g  
  C (129)company limited byguarantee 有限担保责任公司   +HWFoK  
C (130)company limited shares 股份有限公司   aJjUy%  
  C (131)competitive position 竞争能力状况   8mRZ(B>% X  
  C (132)concept 概念   -~xQ@+./  
  C (133)conglomerate 跨行业企业   L >"O[@  
  C (134)consistency concept 一致性概念   ??P\v0E  
  C (135)consolidated accounts 合并报表   sKKc_H3YSH  
  C (136)consolidation accounting 合并会计   3WwCo.q;m  
  C (137)consortium 财团   tq~f9EvC  
  C (138)contingency plan 应急计划   F @Wi[K  
  C (139)contingent liabilities 或有负债   M[O22wFs  
  C (140)continuous operation 连续生产   toPFkc6`  
  C (141)contra 抵消   2^Im~p~ByE  
  C (142)contract cost 合同成本   4Y3@^8h&=  
  C (143)contract costing 合同成本计算   T95FoA  
  C (144)contribution 贡献毛益   tl*v(ZW  
  C (145)contribution centre 贡献中心   T]1.":   
  C (146)contribution chart 贡献图   "+qZv(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {jR3D !hK  
  C (148)contribution to salesration 贡献毛益对销售比率   D$H&^,?N  
  C (149)control 控制   5Rw2/J L  
  C (150)control account 控制帐户   1R *;U8?  
  C (151)control limits 控制限度   zd- *UF i  
  C (152)controllability concept 可控制概念   /y4A?*w6  
  C (153)controllable cost 可控制成本   KQ6][2-  
  C (154)conversion cost 加工成本   FYE(lEjxi  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _99 +Vjy  
  C (156)corporate appraisal 公司评估   HGh)d` 8  
  C (157)corporate planning 公司计划    v^Fu/Y  
  C (158)corporate social reporting 公司社会报告   XVfUr\=,T  
  C (159)corporation 股份公司   LX&O"YY  
  C (160)cost 成本   [okV[7  
  C (161)cost account 成本帐户   4Wa$>vz  
  C (162)cost accounting 成本会计   0LzS #J+  
  C (163)cost accounting manual 成本手册   DoO ;VF  
  C (164)cost accounts calendar 成本报表的日历时间   zPHx\z"  
  C (165)cost adjustment 成本调整   F=*t]X[z}  
  C (166)cost allocation 成本分配   ;ZcwgsxTM  
  C (167)cost apportionment 成本分摊   s?1Aj<  
  C (168)cost attribution 成本归属   IN#/~[W  
  C (169)cost audit 成本审计   <_*5BO  
  C (170)cost behaviour 成本性态   *0L3#. i  
  C (171)cost benefit analysis 成本效益分析   U Rq9:{  
  C (172)cost center 成本中心   R8!~>$#C6)  
  C (173)cost driver 成本动因
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