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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 lC0~c=?J  
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  1.audit   审计 8z Y)J#  
  2.attestation   鉴证 kw*)/$5]  
  3.credibility   可信赖程度 P?kx  
  4.audit of financial statements 财务报表审计 I%oRvg|q  
  5.agreed-upon procedures 执行商定程序 o]Gguw5W{  
  6.high levels of assurance 高水平保证 Kx~$Bor_!  
  7.compilation 编制 m6^ 5S  
  8.reliability 可靠性 |^R*4;Phe  
  9.relevance 相关性 Yu'a<5f  
  10.professional skepticism 职业谨慎 4'',6KJ@  
  11.objectivity 客观性 dL-i)F  
  12. professional competence 专业胜任能力 aX;A==>  
  13.Senior/CPA-in-charge 项目经理 Hou*lCA  
  14.audit engagement letter 业务约定书 IV'p~ t  
  15.recurring audit 连续审计 [)^mBVht  
  16.the client 委托人 ]4`t\YaT  
  17.change CPA 更换注册会计 T-'~?[v  
  18.the existing CPA 现任注册会计师 &)n_]R#)  
  19.the successor CPA 后任注册会计师 7h%4]  
  20.the preceding CPA前任注册会计师 l<(cd,  
  21.issue the audit report 出具审计报告 #)o7"PW:  
  22.expert 专家 i31<].|kA*  
  23.the board of directors 董事会 .wmnnvtl,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `\bT'~P  
  25.assess material misstatement risks评估重大错报风险 xACdZB(  
  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 #E DEYEW7  
  27.a general knowledge of —— 初步了解―――的情况 uRE*%d>  
  28.a more knowledge of—— 进一步了解的情况 yEq#Dr  
  29.the prior year‘s working papers 以前年度工作底稿 /@hJpz|+   
  30.minutes of meeting 会议纪要 5,1{Tv`  
  31.business risks 经营风险 _T5) n=|  
  32.appropriateness 适当性 ?s?$d&h  
  33.accounting estimate 会计估计 b O=yi)  
  34.management representations 管理层声明 T>A{ qu  
  35.going concern assumption 持续经营假设 ]ab#q=  
  36.audit plan 审计计划 $IVwA  
  37.significant audit areas 重点审计领域 qj!eLA-aD  
  38.error 错误 5rb-U7 /  
  39.fraud舞弊 5{K}?*3hJ  
  40.modified or additional procedures 修改或追加审计程序 EF#QH _X  
  41.misappropriation of assets 侵占资产 YuQ~AE'i  
  42.transactions without substance 虚假交易 Pao%pA.<  
  43.unusual pressures 异常压力 &fwS{n;U  
  44.the suspected noncompliance 涉嫌存在违法行为 er2cQS7R  
  45.materialiy 重要性 06 i;T~Y  
  46.exceed the materiality level 超过重要性水平 .$&Q[r3Lu  
  47.approach the materiality level 接近重要性水平 nPN?kO=]  
  48.an acceptably low level 可接受水平 Zp&@h-%YoD  
  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 n_Onr0EvO  
  50.misstatements or omissions 错报或漏报 <@G8n i  
  51.aggregate 总计 O/Rhf[7v*  
  52.subsequent events 期后事项 fKHE;A*>%  
  53.adjust the financial statements 调整财务报表 ['q&@_d7  
  54.perform additional audit procedures 实施追加的审计程序 }^-<k0A4?  
  55.audit risk 审计风险 c)}2K0  
  56.detection risk 检查风险 xyA-P& N  
  57.inappropriate audit opinion 不适当的审计意见 +/rH(Ni  
  58.material misstatement 重大的错报 @?kM'*mrZM  
  59.tolerable misstatement 可容忍错报 sbj";h=E  
  60.the acceptable level of detection risk 可接受的检查风险 `y^sITr  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "Pz}@=  
  62.simall business 小规模企业 3QXjD/h  
  63.accounting system 会计系统 ^e Gue  
  64.test of control 控制测试 El- ? %  
  65.walk-through test 穿行测试 6G AaV[])'  
  66.communication 沟通 1u|V`J)0  
  67.flow chart 流程图 uuNR?1fS  
  68.reperformance of internal control 重新执行  g&Vcg`  
  69.audit evidence 审计证据 47r&8C+&\  
  70.substantive procedures 实质性程序 y "w|g~x]c  
  71.assertions 认定 yClx` S(  
  72.esistence 存在 O( z}H}Fv  
  73.occurrence 发生 l"(6]Z 4  
  74.completeness 完整性 #]]Su91BA  
  75.rights and obligations 权利和义务 {Qv>q$Q  
  76.valuation and allocation 计价和分摊 5fJ[}~  
  77.cutoff 截止 \4d.sy0&>-  
  78.accuracy 准确性 B@y(.  
  79.classification 分类 jS.g]k  
  80.inspection 检查 8RW&r  
  81.supervision of counting 监盘  Q=uRKh  
  82.observation 观察 Ge+0-I6 Ju  
  83.confirmation 函证 +7V{ABfGl  
  84.computation 计算 ziE*'p  
  85.analytical procedures 分析程序 o>Er_r  
  86.vouch 核对 D${={x  
  87.trace 追查 ccFn.($p?,  
  88.audit sampling 审计抽样 7nU6k%_%  
  89.error 误差 (1R?s>3o  
  90.expected error 预期误差 A{eLl  
  91.population 总体 \2 y5_;O  
  92.sampling risk 抽样风险 DZS]AC*  
  93.non- sampling risk 非抽样风险 pd[ncL  
  94.sampling unit 抽样单位 X-LA}YH=tS  
  95.statistical sampling 统计抽样 h}`!(K^;3  
  96.tolerable error 可容忍误差 8~lIe:F-  
  97.the risk of under reliance 信赖不足风险 AK!hK>u`  
  98.the risk of over reliance 信赖过度风险 oR1^/e  
  99.the risk of incorrect rejection 误拒风险 Yc r3HLJy  
  100. the risk of incorrect acceptance 误受风险 d[ >`")2)  
  101.working trial balance 试算平衡表 nlYR-.  
  102.index and cross-referencing 索引和交叉索引 !$;a[Te  
  103.cash receipt 现金收入 }A=y=+4 j  
  104.cash disbursement 现金支出 gi/@ j   
  105.bank statement 银行对账单 A - YBQPE  
  106.bank reconciliation 银行存款余额调节表 7dG 79H  
  107.balance sheet date 资产负债表日 D]a:@x`+Bz  
  108.net realizable value 可变现净值 51C2u)HE  
  109.storeroom 仓库 GNf482  
  110.sale invoice 销售发票 m([(:.X/IX  
  111.price list 价目表 #11NPo9  
  112.positive confirmation request 积极式询证函 0MMEo~dih  
  113.negative confirmation request 消极式询证函 K,'*Dz  
  114.purchase requisition 请购单 kd`0E-QU  
  115.receiving report 验收报告 =L|tp%!  
  116.gross margin 毛利 O,bkQY$v  
  117.manufacturing overhead 制造费用 @`opDu!  
  118.material requisition 领料单 VV4Gjc  
  119.inventory-taking 存货盘点 '>$EOg"  
  120.bond certificate 债券 ~\)qi=  
  121.stock certificate 股票 {Gq*e/  
  122.audit report 审计报告 ?bZovRx  
  123.entity 被审计单位 n<sd!xmqFx  
  124.addressee of the audit report 审计报告的收件人 Zv11uH-C  
  125.unqualified opinion 无保留意见 `@d<n  
  126.qualified opinion 保留意见 S{4z?Ri, '  
  127.disclaimer of opinion 无法表示意见 *-W #G}O0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Pg9hW  
  A (2)absorbed overhead 已吸收制造费用 wbDM5%  
  A (3)absorption costing 吸收成本计算 '{ I_\~*  
  A (4)account 账户,报表   1g# #sSa6  
  A (5)accounting postulate 会计假设   -K,-h[ o  
  A (6)accounting series release 会计公告文件   '7wd$rl  
  A (7)accounting valuation 会计计价   _=ua6}Xp  
  A (8)account sale 承销清单 BqDKT  
  A (9)accountability concept 经营责任概念   SG}V[Glk  
  A (10)accountancy 会计职业   g4`Kp; }&'  
  A (11)accountant 会计师   uw\2qU3gk  
  A (12)accounting 会计   ~DRmON5 M  
  A (13)agency cost 代理成本   ETp%s{8  
  A (14)accounting bases 会计基础   }i {sg#  
  A (15)accounting manual 会计手册   HEL!GC>#  
  A (16)accounting period 会计期间   p4IZ   
  A (17)accounting policies 会计方针   o1&:ry  
  A (18)accounting rate of return 会计报酬率   CT0l!J~5m~  
  A (19)accounting reference date 会计参照日   ~\x:<)  
  A (20)accounting reference period 会计参照期间   RLlU" sw+{  
  A (21)accrual concept 应计概念   vZ/6\Cz  
  A (22)accrual expenses 应计费用   x!\ONF5$  
  A (23)acid test ration 速动比率(酸性测试比率)   #&v/icz$  
  A (24)acquisition 购置   ReiB $y6  
  A (25)acquisition accounting 收购会计   }N_NvY  
  A (26)activity based accounting 作业基础成本计算   :m86 hBE.  
  A (27)adjusting events 调整事项   Hf'G8vW  
  A (28)administrative expenses 行政管理费   ,+`61J3W  
  A (29)advice note 发货通知   -a*K$rnB  
  A (30)amortization 摊销   4Mk-2 Dx  
  A (31)analytical review 分析性检查   hcVJBK  
  A (32)annual equivalent cost 年度等量成本法   yc|VJ2R*  
  A (33)annual report and accounts 年度报告和报表   $^u} a   
  A (34)appraisal cost 检验成本   ,q(&)L$S  
  A (35)appropriation account 盈余分配账户   qE'9QQ>:b  
  A (36)articles of association 公司章程细则   =%'`YbD$  
  A (37)assets 资产   ,-x!$VqS  
  A (38)assets cover 资产保障   tm7u^9]  
  A (39)asset value per share 每股资产价值   | mu+9   
  A (40)associated company 联营公司   [ "\;kJ.  
  A (41)attainable standard 可达标准   G'YH6x,  
"V{yi!D{<  
 A (42)attributable profit 可归属利润   )54%HM_$k  
  A (43)audit 审计   ih?^t(i  
  A (44)audit report 审计报告   *yl>T^DjTC  
  A (45)auditing standards 审计准则   >]o}}KF?  
  A (46)authorized share capital 额定股本   Y#!h9F  
  A (47)available hours 可用小时   _gKe%J&  
  A (48)avoidable costs 可避免成本 XeBP`\>Ve  
  B (49)back-to-back loan 易币贷款   eZ"1gYqy  
  B (50)backflush accounting 倒退成本计算   FU=w(< R;  
  B (51)bad debts 坏帐   >0p$(>N]  
  B (52)bad debts ratio 坏帐比率   JdZ+Hp3.  
  B (53)bank charges 银行手续费   AeAp0cbet  
  B (54)bank overdraft 银行透支   '`1CBU$  
  B (55)bank reconciliation 银行存款调节表   ?g!V !VS2  
  B (56)bank statement 银行对账单   g$. \  
  B (57)bankruptcy 破产   7JSNYTH  
  B (58)basis of apportionment 分摊基础   .9O$G2'oh  
  B (59)batch 批量   -W,}rcj*|  
  B (60)batch costing 分批成本计算   D&HV6#  
  B (61)beta factor B(市场)风险因素   1-RIN}CSd  
  B (62)bill 账单   EyY.KxCB  
  B (63)bill of exchange 汇票   ]kG(G%r|M  
  B (64)bill of landing 提单   npRS Ev  
  B (65)bill of materials 用料预计单   ,lCgQ0}<  
  B (66)bill payable 应付票据   t>8XTqqi  
  B (67)bill receivable 应收票据   =2w4C_  
  B (68)bin card 存货记录卡   =@F&o4)r  
  B (69)bonus 红利   e.c3nKXZ q  
  B (70)book-keeping 薄记   Zo>]rKeV  
  B (71)Boston classification 波士顿分类   lI>SUsQFfm  
  B (72)breakeven chart 保本图   #07gd#j4  
  B (73)breakeven point 保本点   0ZQ'_g|%  
  B (74)breaking-down time 复位时间   dg4vc][  
  B (75)budget 预算   OT'[:|x ;  
  B (76)budget center 预算中心   };'\~g,1  
  B (77)budget cost allowance 预算成本折让   vM_:&j_?``  
  B (78)budget manual 预算手册   lsN~*q?~]  
  B (79)budget period 预算期间   ioPUUUb)  
  B (80)budgetary control 预算控制   !bV5Sr^  
  B (81)budgeted capacity 预算生产能力   h$L"8#  
  B (82)burden 制造费用   a~8[<Fomj  
  B (83)business center 经营中心   l7De6A"  
  B (84)business entity 营业个体   .$@R{>%U  
  B (85)business unit 经营单位   \c^45<G2qA  
 B (86)buy-out management 管理性购买产权   V`@>MOw^d  
  B (87)by-product 副产品 gk`zA  
  C (88)called-up share capital 催缴股本   cyJG8f  
  C (89)capacity 生产能力   %Qk/_ R1   
  C (90)capacity ratios 生产能力比率   FZ8b7nJ)4m  
  C (91)capital 资本   wj[$9UJb  
  C (92)capital assets pricing model资本资产计价模式   Rb3V^;i  
  C (93)capital commitment 承诺资本   imiR/V>N  
  C (94)capital employed 已运用的资本   ZoArQ(YFy  
  C (95)capital expenditure 资本支出   ?)e37  
  C (96)capital expenditureauthorization 资本支出核准   trE{FT  
  C (97)capital expenditure control 资本支出控制   KN- avu_Ix  
  C (98)capital expenditure proposal资本支出申请   B7]MGXC  
  C (99)capital funding planning 资本基金筹集计划   Pb*5eXk  
  C (100)capital gain 资本收益   a'\o 7_  
  C (101)capital investment appraisal资本投资评估   ^eoLAL  
  C (102)capital maintenance 资本保全   q{+_ <2U|  
  C (103)capital resource planning 资本资源计划   &IlU|4`R%  
  C (104)capital surplus 资本盈余   N!`e}Z6S  
  C (105)capital turnover 资本周转率   d|4}obCt  
  C (106)card 记录卡   }pJwj  
  C (107)cash 现金   fw[y+Bi& ?  
  C (108)cash account 现金账户   wb~@7,D  
  C (109)cash book 现金账薄   [LRLJ_~g5  
  C (110)cash cow 金牛产品   MX+ Z ?  
  C (111)cash flow 现金流量   \rPbK+G.  
  C (112)cash discounted 现金贴现   ur$l Z0  
  C (113)cash flow budget 现金流量预算   t]X w{)T  
  C (114)cash flow statement 现金流量表   )XWP\ h  
  C (115)cash ledger 现金分类账   [k-+AA>:  
  C (116)cash limit 现金限额   a@R]X5[O  
  C (117)CCA 现时成本会计   Uo2GK3nT  
  C (118)center 中心   ^i:B+ rl  
  C (119)changeover time 变更时间   h>Hb `G<  
  C (120)chartered entity 特许经济个体   U)3DQ6T99  
  C (121)cheque 支票   ":_vK}5  
  C (122)cheque register 支票登记薄   _/O25% l  
  C (123)coin analysis 零钱分类   W2.qhY5  
  C (124)classification 分类   D1 &A,2wO  
  C (125)clock card 工时卡   a+Ac[>  
  C (126)code 代码   S%`0'lzzj  
  C (127)commitment accounting 承诺确认会计   (64yg  
  C (128)common cost 共同成本   rl0<Ls  
  C (129)company limited byguarantee 有限担保责任公司   6"}?.E$  
C (130)company limited shares 股份有限公司   5YrBW:_OI  
  C (131)competitive position 竞争能力状况   JY6 Q p  
  C (132)concept 概念   jRL<JZ1N  
  C (133)conglomerate 跨行业企业   )&!&AlLn  
  C (134)consistency concept 一致性概念   :^(>YAyHj^  
  C (135)consolidated accounts 合并报表   p QizJ6  
  C (136)consolidation accounting 合并会计   AFA AuFE"  
  C (137)consortium 财团   &iV,W4  
  C (138)contingency plan 应急计划   p}cw{  
  C (139)contingent liabilities 或有负债   ooQQ-?"m  
  C (140)continuous operation 连续生产   ,{c?ymw?  
  C (141)contra 抵消   4R\ Hpt  
  C (142)contract cost 合同成本   ^`G}gWBx}w  
  C (143)contract costing 合同成本计算   rdJR 2  
  C (144)contribution 贡献毛益   AF%@VLf  
  C (145)contribution centre 贡献中心   L`24 ?Y{  
  C (146)contribution chart 贡献图    =kuMWaD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =W'Ae,&  
  C (148)contribution to salesration 贡献毛益对销售比率   RU\ /j%^  
  C (149)control 控制   #_u~/jhX  
  C (150)control account 控制帐户   Y0X-Zqk'  
  C (151)control limits 控制限度   ?Ec7" hK  
  C (152)controllability concept 可控制概念   G["c\Xux  
  C (153)controllable cost 可控制成本   6H7],aMg$A  
  C (154)conversion cost 加工成本   5;HH4?]p  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   mWvl 38  
  C (156)corporate appraisal 公司评估   ynrT a..  
  C (157)corporate planning 公司计划   eow'K 821A  
  C (158)corporate social reporting 公司社会报告   y`=]T>X&x  
  C (159)corporation 股份公司   R47\Y   
  C (160)cost 成本   0vw4?>Jf@  
  C (161)cost account 成本帐户   9th,VnD0  
  C (162)cost accounting 成本会计   pfI"36 ]F  
  C (163)cost accounting manual 成本手册   LSRk7'0  
  C (164)cost accounts calendar 成本报表的日历时间   *Em,*!  
  C (165)cost adjustment 成本调整   *I0T{~  
  C (166)cost allocation 成本分配   g pOC`=  
  C (167)cost apportionment 成本分摊   1aTB%F  
  C (168)cost attribution 成本归属   S.f5v8  
  C (169)cost audit 成本审计   q*>&^V$M  
  C (170)cost behaviour 成本性态   X93!bB  
  C (171)cost benefit analysis 成本效益分析   ZEx}$<)_  
  C (172)cost center 成本中心   BSVxN  
  C (173)cost driver 成本动因
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