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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 [p' A?-  
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  1.audit   审计 CA1Jjm=  
  2.attestation   鉴证 $EHF f$M  
  3.credibility   可信赖程度  ?H!jKX  
  4.audit of financial statements 财务报表审计 KWxTN|>  
  5.agreed-upon procedures 执行商定程序 qzNXz_#+u  
  6.high levels of assurance 高水平保证 WJxcJE  
  7.compilation 编制 zB`J+r;LU  
  8.reliability 可靠性 9B![l=Gh  
  9.relevance 相关性 _u""v   
  10.professional skepticism 职业谨慎 UD8e,/  
  11.objectivity 客观性 MQDLC7Y.p5  
  12. professional competence 专业胜任能力 kL8 E#  
  13.Senior/CPA-in-charge 项目经理 C?k\5AzT  
  14.audit engagement letter 业务约定书 ePZ Ai"k  
  15.recurring audit 连续审计 wpp!H<')  
  16.the client 委托人 QOgGL1)7-  
  17.change CPA 更换注册会计 giH#t< )W  
  18.the existing CPA 现任注册会计师 {\`y)k 7  
  19.the successor CPA 后任注册会计师 e$teh` p3  
  20.the preceding CPA前任注册会计师 [NJ2rQ/w7  
  21.issue the audit report 出具审计报告 TV0sxod6  
  22.expert 专家 RX%)@e/@  
  23.the board of directors 董事会 auB 931|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 urE7ZKdI  
  25.assess material misstatement risks评估重大错报风险 $IS!GS&:  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (, ik:j  
  27.a general knowledge of —— 初步了解―――的情况 R>Dr1fc}  
  28.a more knowledge of—— 进一步了解的情况 daP_Kz/2K  
  29.the prior year‘s working papers 以前年度工作底稿 lxCAZa\  
  30.minutes of meeting 会议纪要 ?(U;T!n  
  31.business risks 经营风险 5Ok3y|cEx  
  32.appropriateness 适当性 Z"'*A\r2  
  33.accounting estimate 会计估计  *  ]  
  34.management representations 管理层声明 Tt9cX}&&  
  35.going concern assumption 持续经营假设 K2e68GU  
  36.audit plan 审计计划 WVsj  
  37.significant audit areas 重点审计领域 5~Ek_B  
  38.error 错误 Yyar{$he  
  39.fraud舞弊 8ki3>"!A  
  40.modified or additional procedures 修改或追加审计程序 q.<)0nk  
  41.misappropriation of assets 侵占资产 x_I*6?  
  42.transactions without substance 虚假交易 Sk"hqF.2  
  43.unusual pressures 异常压力 w N`Nj m9!  
  44.the suspected noncompliance 涉嫌存在违法行为 l*]hUPJ  
  45.materialiy 重要性 rW|%eT*/'A  
  46.exceed the materiality level 超过重要性水平 n_rpT .[  
  47.approach the materiality level 接近重要性水平 7QnWw0  
  48.an acceptably low level 可接受水平 TDbSK&w :s  
  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 q5S_B]|  
  50.misstatements or omissions 错报或漏报 qBcbMa9m  
  51.aggregate 总计 \2=I//YF  
  52.subsequent events 期后事项  DAiS|x  
  53.adjust the financial statements 调整财务报表 y$ bY 8L  
  54.perform additional audit procedures 实施追加的审计程序 wdf;LM  
  55.audit risk 审计风险 \.oJ/++  
  56.detection risk 检查风险 fzw:[z:%  
  57.inappropriate audit opinion 不适当的审计意见 !q,7@W3i  
  58.material misstatement 重大的错报 %'i_iF8.  
  59.tolerable misstatement 可容忍错报 ItvcN  
  60.the acceptable level of detection risk 可接受的检查风险 CshME\ /  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 < qab\M0W  
  62.simall business 小规模企业 +c!HXX  
  63.accounting system 会计系统 iLJ@oM;2  
  64.test of control 控制测试 T n/Zs|  
  65.walk-through test 穿行测试 ]T|$nwQ  
  66.communication 沟通 h~]e~u V  
  67.flow chart 流程图 ykJ+LS{+  
  68.reperformance of internal control 重新执行 YmFg#eS  
  69.audit evidence 审计证据 =H8FV09x}  
  70.substantive procedures 实质性程序 N%>h>HJ  
  71.assertions 认定 aem gGw<  
  72.esistence 存在 P qC#[0Qy  
  73.occurrence 发生 /n(0w`   
  74.completeness 完整性 2L;=wP2?{  
  75.rights and obligations 权利和义务 1kpw*$P0  
  76.valuation and allocation 计价和分摊 ZO/Jf Jn~  
  77.cutoff 截止 ~E((n  
  78.accuracy 准确性 G1w$lc  
  79.classification 分类 *P9"1K +  
  80.inspection 检查 0,)2\`99#k  
  81.supervision of counting 监盘 _b/zBFa%  
  82.observation 观察 @VW1^{.do^  
  83.confirmation 函证 (y6q}#<  
  84.computation 计算 J^CAQfcx  
  85.analytical procedures 分析程序 uq-`1m }  
  86.vouch 核对 6nE/8m  
  87.trace 追查 0;T7fKj  
  88.audit sampling 审计抽样 ,j`48S@  
  89.error 误差 Yq51+\d  
  90.expected error 预期误差 )-1e} VF(U  
  91.population 总体 CmbgEGIh[a  
  92.sampling risk 抽样风险 H"^9g3 U  
  93.non- sampling risk 非抽样风险 zSD_t  
  94.sampling unit 抽样单位 *yw!Y{e!9  
  95.statistical sampling 统计抽样 ?Y -;781  
  96.tolerable error 可容忍误差 1U.X[}e  
  97.the risk of under reliance 信赖不足风险 wT- <#+L\  
  98.the risk of over reliance 信赖过度风险 8rS;}Bt  
  99.the risk of incorrect rejection 误拒风险 %L]sQq,  
  100. the risk of incorrect acceptance 误受风险 k7rg:P  
  101.working trial balance 试算平衡表 B0gD4MX/  
  102.index and cross-referencing 索引和交叉索引 =y@0i l+V  
  103.cash receipt 现金收入 gCPH>8JwS0  
  104.cash disbursement 现金支出 zI,Qc60B  
  105.bank statement 银行对账单 n{M Th_C4n  
  106.bank reconciliation 银行存款余额调节表 ,aUbB8  
  107.balance sheet date 资产负债表日 <`=Kt[_BQ  
  108.net realizable value 可变现净值 ,G46i)E\  
  109.storeroom 仓库  )sdHJ  
  110.sale invoice 销售发票 RD)Vb$.B:  
  111.price list 价目表 &PL=nI\)  
  112.positive confirmation request 积极式询证函 &dWGa+e  
  113.negative confirmation request 消极式询证函 ^o _J0 ]m  
  114.purchase requisition 请购单 L5zCL0j`  
  115.receiving report 验收报告 M_UmnqN1C  
  116.gross margin 毛利 o$;&q *  
  117.manufacturing overhead 制造费用 a}f /<-L  
  118.material requisition 领料单 ,D }Ka?  
  119.inventory-taking 存货盘点 7- LjBlH   
  120.bond certificate 债券 S .x>w /  
  121.stock certificate 股票 kO*\JaD  
  122.audit report 审计报告 !',%kvJI  
  123.entity 被审计单位 p&Q m[!  
  124.addressee of the audit report 审计报告的收件人 xrBM`Bj0@  
  125.unqualified opinion 无保留意见 J|^XD<Y  
  126.qualified opinion 保留意见 SE'|||B  
  127.disclaimer of opinion 无法表示意见 .On qj^v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   uQn 1kI[y  
  A (2)absorbed overhead 已吸收制造费用 !idVF!xG  
  A (3)absorption costing 吸收成本计算 ;T0X7MNx  
  A (4)account 账户,报表   fgj$ u  
  A (5)accounting postulate 会计假设   tw<Oy^ i  
  A (6)accounting series release 会计公告文件   z\UXn RL  
  A (7)accounting valuation 会计计价   _6c/,a8;*J  
  A (8)account sale 承销清单 r0[<[jEh  
  A (9)accountability concept 经营责任概念   Z?=o(hkd  
  A (10)accountancy 会计职业   fa/o4S<  
  A (11)accountant 会计师   j} /).O  
  A (12)accounting 会计   /{[<J<(8  
  A (13)agency cost 代理成本   \ILNx^$EL  
  A (14)accounting bases 会计基础   -V~Fj~b#  
  A (15)accounting manual 会计手册   :/5G Hfyj  
  A (16)accounting period 会计期间   ic!% }S?  
  A (17)accounting policies 会计方针   t>N2K-8Qh  
  A (18)accounting rate of return 会计报酬率   u8>aO>(bVg  
  A (19)accounting reference date 会计参照日   y> E:]#F  
  A (20)accounting reference period 会计参照期间   `^^t#sT   
  A (21)accrual concept 应计概念   Cc{{9Ud  
  A (22)accrual expenses 应计费用   wN%lc3[/z2  
  A (23)acid test ration 速动比率(酸性测试比率)   -R]~kGa6m<  
  A (24)acquisition 购置   H?Sv6W.~  
  A (25)acquisition accounting 收购会计   nu1XT 1q1  
  A (26)activity based accounting 作业基础成本计算   k= 9+"4:  
  A (27)adjusting events 调整事项   GJQ>VI2cY  
  A (28)administrative expenses 行政管理费   P`Now7! GW  
  A (29)advice note 发货通知   Pvt!G  
  A (30)amortization 摊销   (X\]!'A  
  A (31)analytical review 分析性检查   :5j+^/   
  A (32)annual equivalent cost 年度等量成本法   +UX~'t_'v  
  A (33)annual report and accounts 年度报告和报表   &0bq3JGW  
  A (34)appraisal cost 检验成本   J;wBS w%1  
  A (35)appropriation account 盈余分配账户   tl~ZuS/  
  A (36)articles of association 公司章程细则   7 qn=W  
  A (37)assets 资产   z(%tu  
  A (38)assets cover 资产保障   Pn9;&`t  
  A (39)asset value per share 每股资产价值   D~i5E9s5  
  A (40)associated company 联营公司   H$WD7/ ?j  
  A (41)attainable standard 可达标准   a]5y CBm  
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 A (42)attributable profit 可归属利润   1Vz^?t:  
  A (43)audit 审计   y*sVimx  
  A (44)audit report 审计报告   Qt>kythi  
  A (45)auditing standards 审计准则   5+ oY c-   
  A (46)authorized share capital 额定股本   $")Gd@aR  
  A (47)available hours 可用小时   FMF  mn|  
  A (48)avoidable costs 可避免成本 1c]{rO=taN  
  B (49)back-to-back loan 易币贷款   i!UT =  
  B (50)backflush accounting 倒退成本计算   W" vkmk  
  B (51)bad debts 坏帐   E.Th}+  
  B (52)bad debts ratio 坏帐比率   p8-$MF]] 6  
  B (53)bank charges 银行手续费   `5 Z'8^  
  B (54)bank overdraft 银行透支   VrfEa d  
  B (55)bank reconciliation 银行存款调节表   &3"ODAp'  
  B (56)bank statement 银行对账单   M,ybj5:6  
  B (57)bankruptcy 破产   80g}<Lwc  
  B (58)basis of apportionment 分摊基础   >vXJ9\  
  B (59)batch 批量   9-_Lc<  
  B (60)batch costing 分批成本计算   gq*W 0S  
  B (61)beta factor B(市场)风险因素   r 20!   
  B (62)bill 账单   +0*\q  
  B (63)bill of exchange 汇票   G~u$BV'  
  B (64)bill of landing 提单   _!,2"dS  
  B (65)bill of materials 用料预计单   #Q["[}flVv  
  B (66)bill payable 应付票据   N\.g+ W  
  B (67)bill receivable 应收票据   >+;} "J  
  B (68)bin card 存货记录卡   ,/V~T<FI  
  B (69)bonus 红利   Z{l`X#':  
  B (70)book-keeping 薄记   D'ZUbAh!  
  B (71)Boston classification 波士顿分类   }Ptv[{q]GE  
  B (72)breakeven chart 保本图   F|!=]A<  
  B (73)breakeven point 保本点   GoX<d{  
  B (74)breaking-down time 复位时间   yk4py0xVl  
  B (75)budget 预算   5$> buYF  
  B (76)budget center 预算中心   Dt7z<1-)l  
  B (77)budget cost allowance 预算成本折让   A-L)2.M  
  B (78)budget manual 预算手册   (gvnIoDl0  
  B (79)budget period 预算期间   @C[p?ak  
  B (80)budgetary control 预算控制   daSx^/$R  
  B (81)budgeted capacity 预算生产能力   ?G!p4u?C  
  B (82)burden 制造费用   dG~U3\!  
  B (83)business center 经营中心   =Xid"$  
  B (84)business entity 营业个体   9+<A7PM1T  
  B (85)business unit 经营单位   {hf_Xro&  
 B (86)buy-out management 管理性购买产权   Ny`SE\B+/  
  B (87)by-product 副产品 |cuKC \  
  C (88)called-up share capital 催缴股本   jJvd!,=)  
  C (89)capacity 生产能力   xqlnHf<G  
  C (90)capacity ratios 生产能力比率   nI(w7qhub  
  C (91)capital 资本   uhaHY`w  
  C (92)capital assets pricing model资本资产计价模式   `<T4 En  
  C (93)capital commitment 承诺资本   :TKx>~`  
  C (94)capital employed 已运用的资本   g%^/^<ei  
  C (95)capital expenditure 资本支出   Kk zG#'I1  
  C (96)capital expenditureauthorization 资本支出核准   RHvK Wt  
  C (97)capital expenditure control 资本支出控制   vg X7B4  
  C (98)capital expenditure proposal资本支出申请   W:wSM *  
  C (99)capital funding planning 资本基金筹集计划   0%HAa|L,,  
  C (100)capital gain 资本收益   #a|r ^%D  
  C (101)capital investment appraisal资本投资评估   6q0)/|,@  
  C (102)capital maintenance 资本保全   $JBb] v8_  
  C (103)capital resource planning 资本资源计划   4~oRcO8!Y  
  C (104)capital surplus 资本盈余   @_c&lToj_  
  C (105)capital turnover 资本周转率   mxJe\[I  
  C (106)card 记录卡   \YF;/KwX$  
  C (107)cash 现金   wNFx1u^/)  
  C (108)cash account 现金账户   5__B M5|  
  C (109)cash book 现金账薄   gth_Sz5!#  
  C (110)cash cow 金牛产品   "5N$u(: b  
  C (111)cash flow 现金流量   l`X?C~JhJ  
  C (112)cash discounted 现金贴现   x2b t^!t.  
  C (113)cash flow budget 现金流量预算   MX!N?k#KhP  
  C (114)cash flow statement 现金流量表   *YQXxIIq  
  C (115)cash ledger 现金分类账   ZtGk Md$  
  C (116)cash limit 现金限额   ,|zwY~l t5  
  C (117)CCA 现时成本会计   /9D mK%d  
  C (118)center 中心   YReI|{O$c  
  C (119)changeover time 变更时间   ) R5[a O  
  C (120)chartered entity 特许经济个体   UIIsgNca  
  C (121)cheque 支票   sUxE m}z  
  C (122)cheque register 支票登记薄   s6;ZaU  
  C (123)coin analysis 零钱分类   5OFB [  
  C (124)classification 分类   _|MK0'+f  
  C (125)clock card 工时卡   [;D1O;c'W.  
  C (126)code 代码   5yV>-XT+-  
  C (127)commitment accounting 承诺确认会计   md\Vw?PkU  
  C (128)common cost 共同成本   ,%V%g!6{  
  C (129)company limited byguarantee 有限担保责任公司   Yyw3+3  
C (130)company limited shares 股份有限公司   G$/Qcr6W<  
  C (131)competitive position 竞争能力状况   g86^Z%c(k  
  C (132)concept 概念   u-.nR}DM_  
  C (133)conglomerate 跨行业企业   ,CqGO %DY  
  C (134)consistency concept 一致性概念   Y~#.otBL&  
  C (135)consolidated accounts 合并报表   @K#}nKN'  
  C (136)consolidation accounting 合并会计   mpIR: Im  
  C (137)consortium 财团    aqi] 5,  
  C (138)contingency plan 应急计划   :8+x&zn  
  C (139)contingent liabilities 或有负债   o9]!*Y!RA  
  C (140)continuous operation 连续生产   Ne1W!0YLK  
  C (141)contra 抵消   %(\et%[]  
  C (142)contract cost 合同成本   'XYjo&w  
  C (143)contract costing 合同成本计算   6HVX4Z#VH  
  C (144)contribution 贡献毛益   ,K&L/*  
  C (145)contribution centre 贡献中心   M 4d4b  
  C (146)contribution chart 贡献图   t|UM2h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0NvicZ7VR  
  C (148)contribution to salesration 贡献毛益对销售比率   vr kj4J f  
  C (149)control 控制   <]`|HJoy  
  C (150)control account 控制帐户   o> 1+m  
  C (151)control limits 控制限度   $c+:dO|Fb  
  C (152)controllability concept 可控制概念   '8@4FXK  
  C (153)controllable cost 可控制成本   Ycxv=Et  
  C (154)conversion cost 加工成本   \y7\RV>>3b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g+4x  
  C (156)corporate appraisal 公司评估   {HVsRpNEf  
  C (157)corporate planning 公司计划   1wggYX  
  C (158)corporate social reporting 公司社会报告   x IL]Y7HWM  
  C (159)corporation 股份公司   oHu7<r  
  C (160)cost 成本   4C;"4''L  
  C (161)cost account 成本帐户   f LkC|  
  C (162)cost accounting 成本会计   !(j<Y0xo:  
  C (163)cost accounting manual 成本手册   5'wFZ=>vMt  
  C (164)cost accounts calendar 成本报表的日历时间   2 jxh7\zE  
  C (165)cost adjustment 成本调整   W#x~x|(c  
  C (166)cost allocation 成本分配   "Z-YZ>2  
  C (167)cost apportionment 成本分摊   `]/0& S  
  C (168)cost attribution 成本归属   O uPfB  
  C (169)cost audit 成本审计   qFY>/fCP4  
  C (170)cost behaviour 成本性态   *E/CNMn=E  
  C (171)cost benefit analysis 成本效益分析   }$3pS:_N~  
  C (172)cost center 成本中心   e~6>8YO+7j  
  C (173)cost driver 成本动因
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