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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 d\A!5/LG  
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  1.audit   审计 nN$aZSb`  
  2.attestation   鉴证 N9=1<{Z  
  3.credibility   可信赖程度 q}0xQjpo  
  4.audit of financial statements 财务报表审计 >%{H>?Hn  
  5.agreed-upon procedures 执行商定程序 ud,=O X q  
  6.high levels of assurance 高水平保证 }hyl)?*~  
  7.compilation 编制 1O@ D   
  8.reliability 可靠性 /7[X_)OG  
  9.relevance 相关性 o+I'nFtnI  
  10.professional skepticism 职业谨慎 Ir :y#  
  11.objectivity 客观性 -N~eb^3[c  
  12. professional competence 专业胜任能力 J2d 3&6  
  13.Senior/CPA-in-charge 项目经理 %RX}sS  
  14.audit engagement letter 业务约定书 \GEf,%U<K  
  15.recurring audit 连续审计 Z%\*\6L)  
  16.the client 委托人 S @[B?sNj  
  17.change CPA 更换注册会计 ?3|jB?:k  
  18.the existing CPA 现任注册会计师 L>.* ^]  
  19.the successor CPA 后任注册会计师 C])b 3tM,7  
  20.the preceding CPA前任注册会计师 i_M0P12  
  21.issue the audit report 出具审计报告 %6eQ;Rp*  
  22.expert 专家 _m2p>(N|  
  23.the board of directors 董事会 QdtGFY4f,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dAkJ5\=*  
  25.assess material misstatement risks评估重大错报风险 L92vb zP  
  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 " }oH3L  
  27.a general knowledge of —— 初步了解―――的情况 {]V+C=`  
  28.a more knowledge of—— 进一步了解的情况 ?|,-Bft3  
  29.the prior year‘s working papers 以前年度工作底稿 |QcE5UC  
  30.minutes of meeting 会议纪要 6h%_\I.Z[[  
  31.business risks 经营风险 8^>qzaf 8  
  32.appropriateness 适当性 9~ JeI/  
  33.accounting estimate 会计估计 i^2-PKPg{  
  34.management representations 管理层声明 ^DH*\ee  
  35.going concern assumption 持续经营假设 .qAlPe L:  
  36.audit plan 审计计划 z3l(4WP  
  37.significant audit areas 重点审计领域 "nQ&~KQ  
  38.error 错误 s !XJ   
  39.fraud舞弊 K 0Gm ?(  
  40.modified or additional procedures 修改或追加审计程序 ~us1Df0bp  
  41.misappropriation of assets 侵占资产 %Z]c[V.  
  42.transactions without substance 虚假交易 Wi%e9r{hU  
  43.unusual pressures 异常压力 [JyhzYf\   
  44.the suspected noncompliance 涉嫌存在违法行为 vn5O8sD  
  45.materialiy 重要性 _(1Shm  
  46.exceed the materiality level 超过重要性水平  ; V)jC  
  47.approach the materiality level 接近重要性水平 w+W! dM  
  48.an acceptably low level 可接受水平 EPu-oE=HW4  
  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 5[5 |_H+0  
  50.misstatements or omissions 错报或漏报 = iXHu *g  
  51.aggregate 总计 CD:$22*]  
  52.subsequent events 期后事项 3[;f O_R  
  53.adjust the financial statements 调整财务报表 u|{(m_"H  
  54.perform additional audit procedures 实施追加的审计程序 V''?kVJ  
  55.audit risk 审计风险 U *K6FWqiB  
  56.detection risk 检查风险 5 ^867  
  57.inappropriate audit opinion 不适当的审计意见 _-c1" Kl  
  58.material misstatement 重大的错报 u/ZV35z  
  59.tolerable misstatement 可容忍错报 Xdl7'~k  
  60.the acceptable level of detection risk 可接受的检查风险 [ @ASAhV^+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 nBkzNb{"AZ  
  62.simall business 小规模企业 r<9G}9  
  63.accounting system 会计系统 )kk10AZV-E  
  64.test of control 控制测试 + J` Qv,0  
  65.walk-through test 穿行测试 -,a@bF:  
  66.communication 沟通 R>T9H0  
  67.flow chart 流程图 NE5H\  
  68.reperformance of internal control 重新执行 ;>*Pwz`~jT  
  69.audit evidence 审计证据 Vf#g~IOI  
  70.substantive procedures 实质性程序 [!ilcHE)  
  71.assertions 认定 5hj _YqQ7  
  72.esistence 存在 CEh!X=Nn  
  73.occurrence 发生 qe2@bG%2+F  
  74.completeness 完整性 iBh.&K{j  
  75.rights and obligations 权利和义务 SbXV'&M2AT  
  76.valuation and allocation 计价和分摊 ^ /ZNdwx  
  77.cutoff 截止 -^ R?O  
  78.accuracy 准确性 76(/(v.x  
  79.classification 分类 ?<efKs  
  80.inspection 检查 >J) 9&?  
  81.supervision of counting 监盘 ?M B Od9  
  82.observation 观察 y&L Lx[8 ^  
  83.confirmation 函证 XImX1GH  
  84.computation 计算 V>(>wSR  
  85.analytical procedures 分析程序 SQT]'  
  86.vouch 核对 YkF52_^_  
  87.trace 追查 L Z}m;  
  88.audit sampling 审计抽样 h!J|4Q a  
  89.error 误差  Aaug0X  
  90.expected error 预期误差 M3!4,_!~  
  91.population 总体 ^GnR1.ux  
  92.sampling risk 抽样风险 ? J/NYV  
  93.non- sampling risk 非抽样风险 Go)}%[@w  
  94.sampling unit 抽样单位 #`@5`;U>#  
  95.statistical sampling 统计抽样 F/u i(4  
  96.tolerable error 可容忍误差 I(uM`g  
  97.the risk of under reliance 信赖不足风险 Nnq r{ub  
  98.the risk of over reliance 信赖过度风险 kgP6'`}E[  
  99.the risk of incorrect rejection 误拒风险 xV"~?vD  
  100. the risk of incorrect acceptance 误受风险 {RN-rF3w  
  101.working trial balance 试算平衡表 #H;1)G(/  
  102.index and cross-referencing 索引和交叉索引 i hcSSUm  
  103.cash receipt 现金收入 ! >\g[C  
  104.cash disbursement 现金支出 snP]&l+  
  105.bank statement 银行对账单 @k9n0Qe|F  
  106.bank reconciliation 银行存款余额调节表 .^8rO ,H[  
  107.balance sheet date 资产负债表日 PIHKSAnq  
  108.net realizable value 可变现净值 >Z>s R0s7  
  109.storeroom 仓库 / ^$n&gI  
  110.sale invoice 销售发票 2oo\ SmO]  
  111.price list 价目表 pfQ3Y$z  
  112.positive confirmation request 积极式询证函 Y^b}~t  
  113.negative confirmation request 消极式询证函 gjzU%{T ?  
  114.purchase requisition 请购单 =g|5VXW5  
  115.receiving report 验收报告 S2 MJb  
  116.gross margin 毛利 Uf9L*Z'6il  
  117.manufacturing overhead 制造费用 WsW]  1p  
  118.material requisition 领料单 9^E!2CJ  
  119.inventory-taking 存货盘点 w\a6ga!xt"  
  120.bond certificate 债券 tA^CuJR  
  121.stock certificate 股票 d^8n  
  122.audit report 审计报告 $!^C|,CS  
  123.entity 被审计单位 _k#!^AJ}x  
  124.addressee of the audit report 审计报告的收件人 gOr%N!5  
  125.unqualified opinion 无保留意见 ;Kh?iq n^  
  126.qualified opinion 保留意见 Y+eDE:4  
  127.disclaimer of opinion 无法表示意见 ]U&<y8Q_6  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G4ycP8  
  A (2)absorbed overhead 已吸收制造费用 O7m-_#/\   
  A (3)absorption costing 吸收成本计算 Q]<6voyy  
  A (4)account 账户,报表   tB VtIOm9  
  A (5)accounting postulate 会计假设   G +AP."M?  
  A (6)accounting series release 会计公告文件   _<'?s>(U'  
  A (7)accounting valuation 会计计价   P1R[M|Fx  
  A (8)account sale 承销清单 h)^|VM   
  A (9)accountability concept 经营责任概念   Y]!&, e,  
  A (10)accountancy 会计职业   .\ :MB7p  
  A (11)accountant 会计师   Jv kTfTE7  
  A (12)accounting 会计   UG3}|\.u  
  A (13)agency cost 代理成本   hFnUw2 6P  
  A (14)accounting bases 会计基础   yd[4l%G(zS  
  A (15)accounting manual 会计手册   |Xt6`~iC  
  A (16)accounting period 会计期间   _ jH./ @G  
  A (17)accounting policies 会计方针   0"Zxbgu)  
  A (18)accounting rate of return 会计报酬率   -@@ O<M^  
  A (19)accounting reference date 会计参照日   #Z,@yJ2wl  
  A (20)accounting reference period 会计参照期间   y;_F[m  
  A (21)accrual concept 应计概念   K"ly\$F  
  A (22)accrual expenses 应计费用   ([#'G+MC&  
  A (23)acid test ration 速动比率(酸性测试比率)   ' H4m"  
  A (24)acquisition 购置   =Y*@8=V  
  A (25)acquisition accounting 收购会计   f4VdH#eng`  
  A (26)activity based accounting 作业基础成本计算   M(I %QD  
  A (27)adjusting events 调整事项   *=tA},`\7  
  A (28)administrative expenses 行政管理费   !s:_>P`MQ  
  A (29)advice note 发货通知   6Hfv'X5E`Z  
  A (30)amortization 摊销   }z,9!{~`  
  A (31)analytical review 分析性检查   [("2=Uz;  
  A (32)annual equivalent cost 年度等量成本法   ,L4zhhl!_  
  A (33)annual report and accounts 年度报告和报表   '6\ZgOO9  
  A (34)appraisal cost 检验成本   :4)(Qa(  
  A (35)appropriation account 盈余分配账户   %:j`%F;R  
  A (36)articles of association 公司章程细则   E!uQ>'iq.  
  A (37)assets 资产   =RZ PDu  
  A (38)assets cover 资产保障   K_k'#j~*?  
  A (39)asset value per share 每股资产价值   1/i1o nu}  
  A (40)associated company 联营公司   Wf-XH|j[  
  A (41)attainable standard 可达标准   Pz\B yD  
CugZ!>;^  
 A (42)attributable profit 可归属利润   I8c:U2D  
  A (43)audit 审计    {&L^|X  
  A (44)audit report 审计报告   w`fbUh6/  
  A (45)auditing standards 审计准则   I usZYB  
  A (46)authorized share capital 额定股本   :4\%a4{Ie  
  A (47)available hours 可用小时   w#ZzmO  
  A (48)avoidable costs 可避免成本 #f%fY%5q  
  B (49)back-to-back loan 易币贷款   D!ASO]  
  B (50)backflush accounting 倒退成本计算   h<bhH=6 ~  
  B (51)bad debts 坏帐   K;w2qc.+  
  B (52)bad debts ratio 坏帐比率   <L<^uFB  
  B (53)bank charges 银行手续费   s0:M'wA  
  B (54)bank overdraft 银行透支   y#8 W1%{x  
  B (55)bank reconciliation 银行存款调节表   F1BXu@~e(  
  B (56)bank statement 银行对账单   pvb&vtp  
  B (57)bankruptcy 破产   Y[_|sIy*  
  B (58)basis of apportionment 分摊基础   ,In%r`{i  
  B (59)batch 批量   jatlv/,  
  B (60)batch costing 分批成本计算   |MagK$o  
  B (61)beta factor B(市场)风险因素   &#KN"uPW  
  B (62)bill 账单   6b$C/  
  B (63)bill of exchange 汇票   2 |JEGyDS-  
  B (64)bill of landing 提单   q+2A>:|  
  B (65)bill of materials 用料预计单   pzaU'y#PM  
  B (66)bill payable 应付票据   C`.eJF  
  B (67)bill receivable 应收票据   H=w):kL|  
  B (68)bin card 存货记录卡   g'{?j~g  
  B (69)bonus 红利   iOSt=-p  
  B (70)book-keeping 薄记   z]-m<#1  
  B (71)Boston classification 波士顿分类   w w[|| =  
  B (72)breakeven chart 保本图   *|y$z+g/  
  B (73)breakeven point 保本点   Qe-Pg^PS]  
  B (74)breaking-down time 复位时间   sC.r$K+k5  
  B (75)budget 预算   DVMdRfA  
  B (76)budget center 预算中心   R*0mCz^+h  
  B (77)budget cost allowance 预算成本折让   KLj=M;$:K  
  B (78)budget manual 预算手册   {2m F\A#.  
  B (79)budget period 预算期间   gat;Er  
  B (80)budgetary control 预算控制   AzSu_  
  B (81)budgeted capacity 预算生产能力   VBS}2>p  
  B (82)burden 制造费用   60 cQ3.e  
  B (83)business center 经营中心   Gqc6]{  
  B (84)business entity 营业个体   *9xxX,QT8Q  
  B (85)business unit 经营单位   kFY2VPP~  
 B (86)buy-out management 管理性购买产权   | )" y  
  B (87)by-product 副产品 cruBJZr*  
  C (88)called-up share capital 催缴股本   9v ;HE{>  
  C (89)capacity 生产能力   b/Ma,}  
  C (90)capacity ratios 生产能力比率   !8T04988j  
  C (91)capital 资本   Tx]p4wY:D  
  C (92)capital assets pricing model资本资产计价模式   Q4L=]qc T  
  C (93)capital commitment 承诺资本   UN F\k1[  
  C (94)capital employed 已运用的资本   2+DK:T[  
  C (95)capital expenditure 资本支出   cWZ uph\  
  C (96)capital expenditureauthorization 资本支出核准   Lwx J:Kz.  
  C (97)capital expenditure control 资本支出控制   Mis B&Ok`k  
  C (98)capital expenditure proposal资本支出申请   I)vR  
  C (99)capital funding planning 资本基金筹集计划   Ha/Qz'^S;  
  C (100)capital gain 资本收益   %&VI-7+K  
  C (101)capital investment appraisal资本投资评估   (*=>YE'V{  
  C (102)capital maintenance 资本保全   zPybP E8  
  C (103)capital resource planning 资本资源计划   =nc;~u|]  
  C (104)capital surplus 资本盈余   T3<1{"&  
  C (105)capital turnover 资本周转率    s!  
  C (106)card 记录卡   _&U#*g  
  C (107)cash 现金   [KHlApL  
  C (108)cash account 现金账户   iGz*4^ %  
  C (109)cash book 现金账薄   u-s*k*VHoc  
  C (110)cash cow 金牛产品   LAnC8O  
  C (111)cash flow 现金流量   4  qY  
  C (112)cash discounted 现金贴现   I{>Z0+  
  C (113)cash flow budget 现金流量预算   mSYm18   
  C (114)cash flow statement 现金流量表   OIpT9  
  C (115)cash ledger 现金分类账   M% Rr=  
  C (116)cash limit 现金限额   y!}XlllV  
  C (117)CCA 现时成本会计   dlCiqY: }  
  C (118)center 中心   8#tuB8>  
  C (119)changeover time 变更时间   jP_s(PQ  
  C (120)chartered entity 特许经济个体   3.hFYA w  
  C (121)cheque 支票   9QB,%K_:4  
  C (122)cheque register 支票登记薄   oQ/T5cOj  
  C (123)coin analysis 零钱分类   )*XWe|H_  
  C (124)classification 分类   (!N2,1|  
  C (125)clock card 工时卡   ,%N[FZ`|  
  C (126)code 代码   .{ljhE:   
  C (127)commitment accounting 承诺确认会计   _[rQt 8zn  
  C (128)common cost 共同成本   (3D&GY!/  
  C (129)company limited byguarantee 有限担保责任公司   PN 8# T:E  
C (130)company limited shares 股份有限公司   .K(9=yh  
  C (131)competitive position 竞争能力状况   g[t paQ  
  C (132)concept 概念   [q3zs_nz  
  C (133)conglomerate 跨行业企业   }N(gP_?n  
  C (134)consistency concept 一致性概念   3@ Fa  
  C (135)consolidated accounts 合并报表   $oM>?h_ =  
  C (136)consolidation accounting 合并会计   x3`JC&hF,q  
  C (137)consortium 财团   <fDT/  
  C (138)contingency plan 应急计划   dR< d7  
  C (139)contingent liabilities 或有负债   EirZ}fDJzB  
  C (140)continuous operation 连续生产   EK[J!~  
  C (141)contra 抵消   [xrsa!$   
  C (142)contract cost 合同成本   DUl+Jqn4B  
  C (143)contract costing 合同成本计算   !03JA9lo  
  C (144)contribution 贡献毛益   Jq(;BJ90R  
  C (145)contribution centre 贡献中心   XMkRYI1~  
  C (146)contribution chart 贡献图   {5{VGAD&]>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -ZSN0Xk  
  C (148)contribution to salesration 贡献毛益对销售比率   |te=DCO  
  C (149)control 控制   jVN06,3z  
  C (150)control account 控制帐户   ]dJ"_  
  C (151)control limits 控制限度   Z : xb8]y  
  C (152)controllability concept 可控制概念   Y Z8[h`z  
  C (153)controllable cost 可控制成本   <bo)p6S&  
  C (154)conversion cost 加工成本   X"q[rsB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [:gg3Qzx  
  C (156)corporate appraisal 公司评估   lOeX5%$Z  
  C (157)corporate planning 公司计划   [?9 `x- Q  
  C (158)corporate social reporting 公司社会报告   bQ q/~  
  C (159)corporation 股份公司   $.d,>F6  
  C (160)cost 成本   n&P~<2^M#  
  C (161)cost account 成本帐户   R6fkc^  
  C (162)cost accounting 成本会计   o/V T"cT  
  C (163)cost accounting manual 成本手册   o_mjI:  
  C (164)cost accounts calendar 成本报表的日历时间   *<67h*|)  
  C (165)cost adjustment 成本调整   >2pxl(i  
  C (166)cost allocation 成本分配   uHZ4 @ w:  
  C (167)cost apportionment 成本分摊   #>)z}a]  
  C (168)cost attribution 成本归属   D QxuV1  
  C (169)cost audit 成本审计   P/1YN  
  C (170)cost behaviour 成本性态   2#^g] o-N  
  C (171)cost benefit analysis 成本效益分析   ]*mUc`  
  C (172)cost center 成本中心   ^zO{Aks  
  C (173)cost driver 成本动因
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