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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 | oM`  
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  1.audit   审计 2~7*jA+Ab  
  2.attestation   鉴证 pDJN} XtjT  
  3.credibility   可信赖程度 i `p1e5$  
  4.audit of financial statements 财务报表审计 BFP@Yn~k  
  5.agreed-upon procedures 执行商定程序 6[RTL2&W  
  6.high levels of assurance 高水平保证 %K8YZc(&  
  7.compilation 编制 $%!06w#u  
  8.reliability 可靠性 vXwMo4F*  
  9.relevance 相关性 n@h$V\&\iM  
  10.professional skepticism 职业谨慎 M #0v# {o  
  11.objectivity 客观性 ~;pP@DA  
  12. professional competence 专业胜任能力 Z%LS{o~LK.  
  13.Senior/CPA-in-charge 项目经理 Zn40NKYc  
  14.audit engagement letter 业务约定书 }.U(Gxu$  
  15.recurring audit 连续审计 tJQZRZViu  
  16.the client 委托人 QmGK! H>3  
  17.change CPA 更换注册会计 F Pjc;zNA  
  18.the existing CPA 现任注册会计师 ^&y*=6C  
  19.the successor CPA 后任注册会计师 ])bgUH  
  20.the preceding CPA前任注册会计师 m@*aA}69  
  21.issue the audit report 出具审计报告 '@WBq!p  
  22.expert 专家 'rFLG+W  
  23.the board of directors 董事会 0)\(y   
  24.knowledge of the entity‘ s business 了解被审计单位情况 VKu_ l  
  25.assess material misstatement risks评估重大错报风险 N%q{CYF6  
  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 '/Vm[L$d  
  27.a general knowledge of —— 初步了解―――的情况 nRw.82eK.  
  28.a more knowledge of—— 进一步了解的情况 $G}k'[4C  
  29.the prior year‘s working papers 以前年度工作底稿 "}%j'  
  30.minutes of meeting 会议纪要 [T)>RF  
  31.business risks 经营风险 QhAYCw2  
  32.appropriateness 适当性 'qo(GGC M  
  33.accounting estimate 会计估计 @"98u$5  
  34.management representations 管理层声明 Yt:%)&50}-  
  35.going concern assumption 持续经营假设 OEzSItAI/[  
  36.audit plan 审计计划 w 8cnSO  
  37.significant audit areas 重点审计领域 \>EUa}%xn  
  38.error 错误 tQyQ+1  
  39.fraud舞弊 X|g5tnsj`  
  40.modified or additional procedures 修改或追加审计程序 e.(d?/!F_  
  41.misappropriation of assets 侵占资产 3m21n7F4*  
  42.transactions without substance 虚假交易 QkTU@T6>o  
  43.unusual pressures 异常压力 }TuMMO4+  
  44.the suspected noncompliance 涉嫌存在违法行为 &gC)%*I 4  
  45.materialiy 重要性 k%sA+=  
  46.exceed the materiality level 超过重要性水平 X MF? y  
  47.approach the materiality level 接近重要性水平 t4~?m{  
  48.an acceptably low level 可接受水平 MIZ!+[At  
  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 XgKYL<k?S  
  50.misstatements or omissions 错报或漏报 L"?4}U:  
  51.aggregate 总计 x 0vW9*&  
  52.subsequent events 期后事项 DAtAc(05)  
  53.adjust the financial statements 调整财务报表 JlE+CAny  
  54.perform additional audit procedures 实施追加的审计程序 Dk")/ ib  
  55.audit risk 审计风险 2JeEmG9  
  56.detection risk 检查风险 ~"wnlG-:  
  57.inappropriate audit opinion 不适当的审计意见 " ;8kKR  
  58.material misstatement 重大的错报 &?y|Pn  
  59.tolerable misstatement 可容忍错报 #L*MMC"  
  60.the acceptable level of detection risk 可接受的检查风险 i1b3>H*3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K7(GdKZe  
  62.simall business 小规模企业 -%[6q  
  63.accounting system 会计系统  +, rm  
  64.test of control 控制测试  %\B?X;(  
  65.walk-through test 穿行测试 $SniQ  
  66.communication 沟通 ^Ga_wJP8S  
  67.flow chart 流程图 1OqVNp%K  
  68.reperformance of internal control 重新执行 z|S4\Ae  
  69.audit evidence 审计证据 I3l1 _  
  70.substantive procedures 实质性程序 P; &U3i  
  71.assertions 认定 {cw+kY]m4-  
  72.esistence 存在 3rX8H`R  
  73.occurrence 发生 IWhe N  
  74.completeness 完整性 gKPqU@$*  
  75.rights and obligations 权利和义务 uIJ zz4  
  76.valuation and allocation 计价和分摊 {w99~?  
  77.cutoff 截止 pf=CP%L  
  78.accuracy 准确性 WS@8Z0@RD  
  79.classification 分类 : :/vDUDc  
  80.inspection 检查 q'biTn]2  
  81.supervision of counting 监盘 W%9"E??c  
  82.observation 观察 L>57eF)7  
  83.confirmation 函证 n.P $E  
  84.computation 计算 3}.OSt'=  
  85.analytical procedures 分析程序  Zzr  
  86.vouch 核对 L'>0E(D  
  87.trace 追查 mT1Q7ta*P  
  88.audit sampling 审计抽样 Ftu d6  
  89.error 误差 Mt12 1Q&"  
  90.expected error 预期误差 K5+ONA<c  
  91.population 总体 +gb"} cN  
  92.sampling risk 抽样风险 )f%Q7  
  93.non- sampling risk 非抽样风险 O0mQHpi:  
  94.sampling unit 抽样单位 zn\$6'"  
  95.statistical sampling 统计抽样 %9t=Iu*  
  96.tolerable error 可容忍误差 MPsm)jqX  
  97.the risk of under reliance 信赖不足风险 oR<;Tr~{q  
  98.the risk of over reliance 信赖过度风险 &=.7-iC|W  
  99.the risk of incorrect rejection 误拒风险 kAoh#8=  
  100. the risk of incorrect acceptance 误受风险 ;, u7)  
  101.working trial balance 试算平衡表 t@`Sa<  
  102.index and cross-referencing 索引和交叉索引 Z2k5qs7g  
  103.cash receipt 现金收入 B :1r;8{j  
  104.cash disbursement 现金支出 >9Y0t^Fl  
  105.bank statement 银行对账单 E0Kt4% b  
  106.bank reconciliation 银行存款余额调节表 (G {2ec:?  
  107.balance sheet date 资产负债表日 NX<Q}3cC  
  108.net realizable value 可变现净值 9z?B@;lMc  
  109.storeroom 仓库 k jR-p=}  
  110.sale invoice 销售发票 7{ QjE  
  111.price list 价目表 .[o?qCsw  
  112.positive confirmation request 积极式询证函 X,+N/ nku  
  113.negative confirmation request 消极式询证函 ,aSK L1  
  114.purchase requisition 请购单 5 |oi *b  
  115.receiving report 验收报告 Vdf~rV  
  116.gross margin 毛利 0 9*?'^s4  
  117.manufacturing overhead 制造费用 JB!KOzw  
  118.material requisition 领料单 +r__>V,  
  119.inventory-taking 存货盘点 B+=Xb;p8  
  120.bond certificate 债券 "& q])3h=  
  121.stock certificate 股票 st(Y{Gs  
  122.audit report 审计报告 1Q??R }  
  123.entity 被审计单位 ot,e?lF  
  124.addressee of the audit report 审计报告的收件人 '\B!1 B>T  
  125.unqualified opinion 无保留意见 aaesgF  
  126.qualified opinion 保留意见 Csx??T_>r  
  127.disclaimer of opinion 无法表示意见 5%XEybc2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1VO>Bh.Wm  
  A (2)absorbed overhead 已吸收制造费用 -gLU>I7wV  
  A (3)absorption costing 吸收成本计算 TZS:(MJ9M  
  A (4)account 账户,报表   nA XWbavY  
  A (5)accounting postulate 会计假设   A ]~%<=b  
  A (6)accounting series release 会计公告文件   o7s<G8;?  
  A (7)accounting valuation 会计计价   gS ^Y?  
  A (8)account sale 承销清单 1cPjgBxv#  
  A (9)accountability concept 经营责任概念    Wwo`R5  
  A (10)accountancy 会计职业   U^xtS g  
  A (11)accountant 会计师   H-Or  
  A (12)accounting 会计   ~-2q3U Py  
  A (13)agency cost 代理成本   *[wj )  
  A (14)accounting bases 会计基础   jD'$nKpg  
  A (15)accounting manual 会计手册   P }bwEj  
  A (16)accounting period 会计期间   &GLe4zEh  
  A (17)accounting policies 会计方针   &<S]=\  
  A (18)accounting rate of return 会计报酬率   {(qH8A  
  A (19)accounting reference date 会计参照日   6AL Ud^  
  A (20)accounting reference period 会计参照期间   4>I;^LHn  
  A (21)accrual concept 应计概念   u1i ?L'  
  A (22)accrual expenses 应计费用   ,zH\&D$>u  
  A (23)acid test ration 速动比率(酸性测试比率)   's6hCs&|NV  
  A (24)acquisition 购置   %(n^re uP  
  A (25)acquisition accounting 收购会计   I r;Z+}4>Y  
  A (26)activity based accounting 作业基础成本计算   q#!c6lG  
  A (27)adjusting events 调整事项   S?LUSb  
  A (28)administrative expenses 行政管理费   @ Yzj  
  A (29)advice note 发货通知   BpZ17"\z  
  A (30)amortization 摊销   RiM!LX  
  A (31)analytical review 分析性检查   UG<`m]  
  A (32)annual equivalent cost 年度等量成本法   `?xE-S ;Pn  
  A (33)annual report and accounts 年度报告和报表   O_ /|Wx  
  A (34)appraisal cost 检验成本   @c#M^:9Dc  
  A (35)appropriation account 盈余分配账户   [i)G:8U  
  A (36)articles of association 公司章程细则   _i+7O^=d6X  
  A (37)assets 资产   - -H%FYF`  
  A (38)assets cover 资产保障   5X"WgR;  
  A (39)asset value per share 每股资产价值   05Go*QvV  
  A (40)associated company 联营公司   [}bPkD  
  A (41)attainable standard 可达标准   14;lB.$p  
F {T\UX  
 A (42)attributable profit 可归属利润   jneos~ 'n8  
  A (43)audit 审计   i5^U1K\M  
  A (44)audit report 审计报告   =5Auk 5&  
  A (45)auditing standards 审计准则   nvnJVkL9s  
  A (46)authorized share capital 额定股本   04cNi~@m  
  A (47)available hours 可用小时   Sk&l8"  
  A (48)avoidable costs 可避免成本 ?3+>% bO  
  B (49)back-to-back loan 易币贷款   _Zs]za.#)|  
  B (50)backflush accounting 倒退成本计算   TZ+2S93c  
  B (51)bad debts 坏帐   tM;S )S(=  
  B (52)bad debts ratio 坏帐比率   i7(\i2_P  
  B (53)bank charges 银行手续费   &24z`ZS[w6  
  B (54)bank overdraft 银行透支   ;Q} H'Wg,  
  B (55)bank reconciliation 银行存款调节表   j8"2K^h=  
  B (56)bank statement 银行对账单   j >t*k!db  
  B (57)bankruptcy 破产   t.E3Fh!o  
  B (58)basis of apportionment 分摊基础   R~&i8n.  
  B (59)batch 批量   mMRdnf!Uid  
  B (60)batch costing 分批成本计算   z ''-AH,  
  B (61)beta factor B(市场)风险因素   5.e. BT  
  B (62)bill 账单   GcYT<pwN6  
  B (63)bill of exchange 汇票   y?s8UEC  
  B (64)bill of landing 提单   vs~lyM/  
  B (65)bill of materials 用料预计单   CuD^@  
  B (66)bill payable 应付票据   $1$T2'C~+  
  B (67)bill receivable 应收票据   'uOzC"_yF  
  B (68)bin card 存货记录卡   r@m2foaO  
  B (69)bonus 红利   znl_~:.4]X  
  B (70)book-keeping 薄记   Rr>h8Ni <  
  B (71)Boston classification 波士顿分类   .}l&lj@#  
  B (72)breakeven chart 保本图   lm;G8IP`  
  B (73)breakeven point 保本点   B 8ycr~  
  B (74)breaking-down time 复位时间   fCxF3m(O  
  B (75)budget 预算   {b6g!sE  
  B (76)budget center 预算中心   j,/t<@S>  
  B (77)budget cost allowance 预算成本折让   8fwM)DKS  
  B (78)budget manual 预算手册   #Qp.O@e  
  B (79)budget period 预算期间   M:Aik&  
  B (80)budgetary control 预算控制   W=k%aB?p  
  B (81)budgeted capacity 预算生产能力   /Aq):T T  
  B (82)burden 制造费用   ?hQ ,'M2  
  B (83)business center 经营中心   0fTEb%z8  
  B (84)business entity 营业个体   Qe )#'$T  
  B (85)business unit 经营单位   wzRIvm{  
 B (86)buy-out management 管理性购买产权   ?w[M{    
  B (87)by-product 副产品 BsX# ~  
  C (88)called-up share capital 催缴股本   C8 b%r|^#  
  C (89)capacity 生产能力   =_L  
  C (90)capacity ratios 生产能力比率   `1[GY){?)  
  C (91)capital 资本   D< 4!7*9%  
  C (92)capital assets pricing model资本资产计价模式   H}$hk  
  C (93)capital commitment 承诺资本   Hf'yRKACj  
  C (94)capital employed 已运用的资本   dIR6dI   
  C (95)capital expenditure 资本支出   MXxE)"G*a  
  C (96)capital expenditureauthorization 资本支出核准   -)Y?1w  
  C (97)capital expenditure control 资本支出控制   *I}_B\kY  
  C (98)capital expenditure proposal资本支出申请   >5jHgs#  
  C (99)capital funding planning 资本基金筹集计划   z4nVsgQ$  
  C (100)capital gain 资本收益   S}hg*mWn{$  
  C (101)capital investment appraisal资本投资评估   9$xEktfV  
  C (102)capital maintenance 资本保全   -~HlME *~f  
  C (103)capital resource planning 资本资源计划   drQioH-  
  C (104)capital surplus 资本盈余   YTc o;5/  
  C (105)capital turnover 资本周转率   M\s^>7es  
  C (106)card 记录卡   0CD2o\`8  
  C (107)cash 现金   q$Ol"K@  
  C (108)cash account 现金账户   QJG]z'c+  
  C (109)cash book 现金账薄   j{nkus2  
  C (110)cash cow 金牛产品   @Yq!   
  C (111)cash flow 现金流量   _ 5nQe !  
  C (112)cash discounted 现金贴现   A_t<SG5  
  C (113)cash flow budget 现金流量预算   S %"7`xl  
  C (114)cash flow statement 现金流量表   z^f-MgWG  
  C (115)cash ledger 现金分类账   KcB  ?[  
  C (116)cash limit 现金限额   \?} {wh8  
  C (117)CCA 现时成本会计   a91Q*X%  
  C (118)center 中心   uK?T <3]'  
  C (119)changeover time 变更时间   _l?5GLl_F$  
  C (120)chartered entity 特许经济个体   wBcDL/(>  
  C (121)cheque 支票   K6 ,5C0  
  C (122)cheque register 支票登记薄   g"3h#SMb  
  C (123)coin analysis 零钱分类   r[$Qtj Q  
  C (124)classification 分类   "gCSbMq(Vq  
  C (125)clock card 工时卡   omV.Qb'NS  
  C (126)code 代码   WPE@yI(  
  C (127)commitment accounting 承诺确认会计   u%O^hcfb  
  C (128)common cost 共同成本    <C4^Vem  
  C (129)company limited byguarantee 有限担保责任公司   ^3`98y.Q  
C (130)company limited shares 股份有限公司   aAko-,URC  
  C (131)competitive position 竞争能力状况   Y5 4*mn  
  C (132)concept 概念   )^!-Aj\x  
  C (133)conglomerate 跨行业企业   XEZ 6%Q_  
  C (134)consistency concept 一致性概念   0zpP$q$  
  C (135)consolidated accounts 合并报表   }}qR~.[  
  C (136)consolidation accounting 合并会计   5b B[o6+  
  C (137)consortium 财团   q_f v1U3  
  C (138)contingency plan 应急计划   r _r$nl  
  C (139)contingent liabilities 或有负债   /$rS0@p  
  C (140)continuous operation 连续生产   9GZF39w u  
  C (141)contra 抵消   ,ASY &J5)7  
  C (142)contract cost 合同成本   PyHE >C%  
  C (143)contract costing 合同成本计算   ,XP9NHE  
  C (144)contribution 贡献毛益   N13 <!QQ  
  C (145)contribution centre 贡献中心   7k3":2 :  
  C (146)contribution chart 贡献图   #G#gB   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %h%r6EB1F  
  C (148)contribution to salesration 贡献毛益对销售比率   A |>a Gy  
  C (149)control 控制   ==(M vu`  
  C (150)control account 控制帐户   % wRJ"T`Tt  
  C (151)control limits 控制限度   t*Q12Q  
  C (152)controllability concept 可控制概念   o7 !@WOeZ3  
  C (153)controllable cost 可控制成本   d(a6vEL4  
  C (154)conversion cost 加工成本   <R{\pz2w  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L761m7J]B  
  C (156)corporate appraisal 公司评估   y+ :<  
  C (157)corporate planning 公司计划   "<O?KO 3K  
  C (158)corporate social reporting 公司社会报告   00pHnNoxW  
  C (159)corporation 股份公司   N=+Up\h  
  C (160)cost 成本   N7#GK]n%/}  
  C (161)cost account 成本帐户   K0I-7/L  
  C (162)cost accounting 成本会计   >8NQ8i=]V1  
  C (163)cost accounting manual 成本手册   sZ4H\  
  C (164)cost accounts calendar 成本报表的日历时间   R4qk/@]t  
  C (165)cost adjustment 成本调整   103Ik6.o  
  C (166)cost allocation 成本分配   [1vrv(u>  
  C (167)cost apportionment 成本分摊   6 *8Ge  
  C (168)cost attribution 成本归属   U |4% ydG  
  C (169)cost audit 成本审计   oW+R:2I~O  
  C (170)cost behaviour 成本性态   \O/=g6w|t}  
  C (171)cost benefit analysis 成本效益分析   E 0oJ|My  
  C (172)cost center 成本中心   qbAoab53  
  C (173)cost driver 成本动因
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