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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 %Z}A+Rv+*m  
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  1.audit   审计 Z Z\,iT  
  2.attestation   鉴证 }{J<Wzw  
  3.credibility   可信赖程度 oV&AJ=|\  
  4.audit of financial statements 财务报表审计 7=aF-;X3jj  
  5.agreed-upon procedures 执行商定程序 TmvI+AY/  
  6.high levels of assurance 高水平保证 \ %K< S  
  7.compilation 编制 /RIvUC1  
  8.reliability 可靠性 8^CL:8lI^\  
  9.relevance 相关性 ~(~fuDT~O  
  10.professional skepticism 职业谨慎 v\'E o* 4  
  11.objectivity 客观性 R%"wf   
  12. professional competence 专业胜任能力 1I<D `H%  
  13.Senior/CPA-in-charge 项目经理 7D|g|i  
  14.audit engagement letter 业务约定书 wm%9>mA %  
  15.recurring audit 连续审计 #9F=+[L  
  16.the client 委托人 ?MHVkGD  
  17.change CPA 更换注册会计 nNSq6 Cj  
  18.the existing CPA 现任注册会计师 J/:9;{R  
  19.the successor CPA 后任注册会计师 n? e&I>1W  
  20.the preceding CPA前任注册会计师 =EA*h_"q9  
  21.issue the audit report 出具审计报告 t5\~Z}G8  
  22.expert 专家 XkDjA#nx`  
  23.the board of directors 董事会 N2 wBH+3w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +ng8!k  
  25.assess material misstatement risks评估重大错报风险 t,gKN^P_  
  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 %oJ_,m_(  
  27.a general knowledge of —— 初步了解―――的情况 K.Nun)<  
  28.a more knowledge of—— 进一步了解的情况 3P2H!r  
  29.the prior year‘s working papers 以前年度工作底稿 m-xSF]q=<  
  30.minutes of meeting 会议纪要 d3v5^5kU  
  31.business risks 经营风险 dq+VW}[EO  
  32.appropriateness 适当性 O-[lL"T  
  33.accounting estimate 会计估计 F4xYfbwY"]  
  34.management representations 管理层声明 MDZ,a 0?4t  
  35.going concern assumption 持续经营假设 kAsYh4[  
  36.audit plan 审计计划 $,ZBK6CT  
  37.significant audit areas 重点审计领域 s2FJ^4  
  38.error 错误 $!h21  
  39.fraud舞弊 O8%+5l`T!  
  40.modified or additional procedures 修改或追加审计程序 56Z 1jN^U  
  41.misappropriation of assets 侵占资产 /o Q^j'v  
  42.transactions without substance 虚假交易 9tDo5 29  
  43.unusual pressures 异常压力  yr9%,wwN  
  44.the suspected noncompliance 涉嫌存在违法行为 v9QR,b` n  
  45.materialiy 重要性 ~Gx"gK0  
  46.exceed the materiality level 超过重要性水平 LmE%`qNg  
  47.approach the materiality level 接近重要性水平 ;7Cb!v1  
  48.an acceptably low level 可接受水平 iG()"^G  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 kq&xH;9=.  
  50.misstatements or omissions 错报或漏报 2I(b ad  
  51.aggregate 总计 H`odQkZ!  
  52.subsequent events 期后事项 u/-u l  
  53.adjust the financial statements 调整财务报表 K;^$n>Y  
  54.perform additional audit procedures 实施追加的审计程序 ;.>CDt-E]  
  55.audit risk 审计风险 }F=scbpXj  
  56.detection risk 检查风险 owM3Gz%?UA  
  57.inappropriate audit opinion 不适当的审计意见 e"Kg/*Ji1  
  58.material misstatement 重大的错报 O~sv^  
  59.tolerable misstatement 可容忍错报 f_2tMiy 5  
  60.the acceptable level of detection risk 可接受的检查风险 B QmHYar  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DC4O@"  
  62.simall business 小规模企业 cy T,tN  
  63.accounting system 会计系统 \X1?,gV_  
  64.test of control 控制测试 0%$E^`  
  65.walk-through test 穿行测试 f86h"#4  
  66.communication 沟通 BV_rk^}Ur  
  67.flow chart 流程图 !A!}j.s  
  68.reperformance of internal control 重新执行 TJjcX?:(  
  69.audit evidence 审计证据 `p0+j  
  70.substantive procedures 实质性程序 \ t4:(Jp 3  
  71.assertions 认定 /Z`("X?_Kf  
  72.esistence 存在 *S,5  
  73.occurrence 发生 L@xag-b i  
  74.completeness 完整性 M+4>l\   
  75.rights and obligations 权利和义务 {8`V5:  
  76.valuation and allocation 计价和分摊 k@vN_Un  
  77.cutoff 截止 0wL-Ak#v  
  78.accuracy 准确性 r1dP9MT\8  
  79.classification 分类 fP<Tvf  
  80.inspection 检查 $ <'i+kK  
  81.supervision of counting 监盘 wtlIyE  
  82.observation 观察 8ExEhBX8  
  83.confirmation 函证 6?GR+;/  
  84.computation 计算 QCjC|T9  
  85.analytical procedures 分析程序 ' e @`HG  
  86.vouch 核对  @Tk5<B3  
  87.trace 追查 t6m&+N  
  88.audit sampling 审计抽样 ;>%@  
  89.error 误差 euO!vLdX  
  90.expected error 预期误差 bn$a7\X-  
  91.population 总体 tgeX~.  
  92.sampling risk 抽样风险 3 ,;;C(  
  93.non- sampling risk 非抽样风险 XL SYE   
  94.sampling unit 抽样单位 qI (<5Wxl  
  95.statistical sampling 统计抽样 n~ `1KC4  
  96.tolerable error 可容忍误差 jFAnhbbCE  
  97.the risk of under reliance 信赖不足风险 ?VUW.-  
  98.the risk of over reliance 信赖过度风险 /~=W3lhY  
  99.the risk of incorrect rejection 误拒风险 zX=K2tH  
  100. the risk of incorrect acceptance 误受风险 nKxu8YAJe  
  101.working trial balance 试算平衡表 m][i-|@M  
  102.index and cross-referencing 索引和交叉索引 }C6RgE.6<  
  103.cash receipt 现金收入 ).IB{+  
  104.cash disbursement 现金支出 vq(ElXTO  
  105.bank statement 银行对账单 0_\@!#-sml  
  106.bank reconciliation 银行存款余额调节表 )P>-~G2P  
  107.balance sheet date 资产负债表日 O>FE-0rW}e  
  108.net realizable value 可变现净值 _p <]jt  
  109.storeroom 仓库 "}/$xOl"  
  110.sale invoice 销售发票 1dsMmD[O  
  111.price list 价目表 mQ~0cwo)  
  112.positive confirmation request 积极式询证函 F`C$F!GE  
  113.negative confirmation request 消极式询证函 #>[BSgW  
  114.purchase requisition 请购单 f&5'1tG  
  115.receiving report 验收报告 Tw`n3y?  
  116.gross margin 毛利 e$ pXnMx7  
  117.manufacturing overhead 制造费用 ]!% p21e  
  118.material requisition 领料单 qpjG_G5/  
  119.inventory-taking 存货盘点 s1"dd7&g'  
  120.bond certificate 债券  }wY6^JF  
  121.stock certificate 股票 }fqz8'E9  
  122.audit report 审计报告 ! J7ExfEA  
  123.entity 被审计单位 <,:p?36  
  124.addressee of the audit report 审计报告的收件人 q-tm `t*7  
  125.unqualified opinion 无保留意见 XXwe />J  
  126.qualified opinion 保留意见 ,\".|m1o.  
  127.disclaimer of opinion 无法表示意见 YoU|)6Of   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4xYW?s(  
  A (2)absorbed overhead 已吸收制造费用 gjbSB6[  
  A (3)absorption costing 吸收成本计算 J/T$.*X  
  A (4)account 账户,报表   C~o\Q# *j  
  A (5)accounting postulate 会计假设   16pk4f8  
  A (6)accounting series release 会计公告文件   4nvi7  
  A (7)accounting valuation 会计计价   N A`qC.K   
  A (8)account sale 承销清单 Ja`xG{~Y7i  
  A (9)accountability concept 经营责任概念   D=>[~u3H  
  A (10)accountancy 会计职业   KO!.VxG]_  
  A (11)accountant 会计师   ;kE|Vx  
  A (12)accounting 会计   WciL zx/  
  A (13)agency cost 代理成本   \7\7i-Vo  
  A (14)accounting bases 会计基础   [p:mja.6y  
  A (15)accounting manual 会计手册   _{k-&I  
  A (16)accounting period 会计期间   IH2V .>h  
  A (17)accounting policies 会计方针   qcWY8sYf  
  A (18)accounting rate of return 会计报酬率   sFrerv&0  
  A (19)accounting reference date 会计参照日   -% ,3qhsd  
  A (20)accounting reference period 会计参照期间   XCAy _fL<B  
  A (21)accrual concept 应计概念   iCZuE:I1K,  
  A (22)accrual expenses 应计费用   $F#eD 0|  
  A (23)acid test ration 速动比率(酸性测试比率)    QGq8r>  
  A (24)acquisition 购置   <F%c"Rkh  
  A (25)acquisition accounting 收购会计   ^F="'/Pq[  
  A (26)activity based accounting 作业基础成本计算   gt>k]0  
  A (27)adjusting events 调整事项   ?D?l dg  
  A (28)administrative expenses 行政管理费   Fk4T>8q2;  
  A (29)advice note 发货通知   }M0GPpv  
  A (30)amortization 摊销   9-`P\/  
  A (31)analytical review 分析性检查   (p?7-~6|:  
  A (32)annual equivalent cost 年度等量成本法   8hZY Z /T  
  A (33)annual report and accounts 年度报告和报表   exP:lO_0n  
  A (34)appraisal cost 检验成本   gXb * zt2  
  A (35)appropriation account 盈余分配账户   !yQ%^g`  
  A (36)articles of association 公司章程细则   8aMmz!S  
  A (37)assets 资产   pl4:>4l/  
  A (38)assets cover 资产保障   2m8|0E|@  
  A (39)asset value per share 每股资产价值   6[k7e!&  
  A (40)associated company 联营公司   .Xm?tC<   
  A (41)attainable standard 可达标准   ~!iZn  
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 A (42)attributable profit 可归属利润   Hl*V i3bQU  
  A (43)audit 审计   .Xcf *$.;s  
  A (44)audit report 审计报告   %s;=H)8  
  A (45)auditing standards 审计准则   1Z_2s2`p  
  A (46)authorized share capital 额定股本   ;x|LB>.  
  A (47)available hours 可用小时   tso\bxiU  
  A (48)avoidable costs 可避免成本 ]fdxpqz  
  B (49)back-to-back loan 易币贷款   .[Nr2w:>  
  B (50)backflush accounting 倒退成本计算   $p)e.ZMgE  
  B (51)bad debts 坏帐   ]ME2V  
  B (52)bad debts ratio 坏帐比率   PJn|  
  B (53)bank charges 银行手续费   v"v-c!k  
  B (54)bank overdraft 银行透支   ?`+G0VT  
  B (55)bank reconciliation 银行存款调节表   %Mx c"% w  
  B (56)bank statement 银行对账单   tVr^1Y  
  B (57)bankruptcy 破产   n5z";: p  
  B (58)basis of apportionment 分摊基础   cGUsao  
  B (59)batch 批量   d>1cKmH!  
  B (60)batch costing 分批成本计算   } 7+`[g  
  B (61)beta factor B(市场)风险因素   $a.,; :  
  B (62)bill 账单   3;<Vv*a"Dm  
  B (63)bill of exchange 汇票   NxGSs_7  
  B (64)bill of landing 提单   ?#obNQ"u]  
  B (65)bill of materials 用料预计单   k+% c8w 9  
  B (66)bill payable 应付票据   Kj/{V  
  B (67)bill receivable 应收票据   szw|`S>o  
  B (68)bin card 存货记录卡   dml,|k=  
  B (69)bonus 红利   9.^2CM6l  
  B (70)book-keeping 薄记   -E +LA  
  B (71)Boston classification 波士顿分类   s*9lYk0  
  B (72)breakeven chart 保本图   +z INnX  
  B (73)breakeven point 保本点   "*HVL  
  B (74)breaking-down time 复位时间   ur| vh5  
  B (75)budget 预算   MY>*F[~ 2  
  B (76)budget center 预算中心   (/ e[n.T  
  B (77)budget cost allowance 预算成本折让   ?d5_{*]+v  
  B (78)budget manual 预算手册   r=cm(AHF  
  B (79)budget period 预算期间   >^bSjE  
  B (80)budgetary control 预算控制   :7L[v9'  
  B (81)budgeted capacity 预算生产能力   E/ {v6S{)Y  
  B (82)burden 制造费用   i~i ?M)  
  B (83)business center 经营中心   pp1kcrE\M  
  B (84)business entity 营业个体   ,: Z7P@  
  B (85)business unit 经营单位   i0g/'ZP  
 B (86)buy-out management 管理性购买产权   O3En+m~3n)  
  B (87)by-product 副产品 m_C#fR /I  
  C (88)called-up share capital 催缴股本   Prqr,  
  C (89)capacity 生产能力   B.F~/PET  
  C (90)capacity ratios 生产能力比率   X ApSKJ  
  C (91)capital 资本   eEZZ0NNe;  
  C (92)capital assets pricing model资本资产计价模式   G @8wv J  
  C (93)capital commitment 承诺资本   3,dIW*<**  
  C (94)capital employed 已运用的资本   R d|M)  
  C (95)capital expenditure 资本支出   FC q&-  
  C (96)capital expenditureauthorization 资本支出核准   a?]~Sw"@  
  C (97)capital expenditure control 资本支出控制   3hPp1wZd   
  C (98)capital expenditure proposal资本支出申请   Y5R|)x  
  C (99)capital funding planning 资本基金筹集计划   !vGJ 7  
  C (100)capital gain 资本收益   ?O.'_YS  
  C (101)capital investment appraisal资本投资评估   >)8<d3m  
  C (102)capital maintenance 资本保全   w1:%P36H  
  C (103)capital resource planning 资本资源计划   !D~\uW1b  
  C (104)capital surplus 资本盈余   5 ]F4.sa  
  C (105)capital turnover 资本周转率   ['DYP-1J  
  C (106)card 记录卡   Ji e=/:&  
  C (107)cash 现金   J5L[)Gd)D  
  C (108)cash account 现金账户   &2//\Qz  
  C (109)cash book 现金账薄   Zd~Q@+sH  
  C (110)cash cow 金牛产品   j*L-sU  
  C (111)cash flow 现金流量   5$%CRm  
  C (112)cash discounted 现金贴现   /ULO#CN?;  
  C (113)cash flow budget 现金流量预算    E-L>.tD  
  C (114)cash flow statement 现金流量表    IcUE=J  
  C (115)cash ledger 现金分类账   jUCDf-_ m  
  C (116)cash limit 现金限额   '~n=<Y  
  C (117)CCA 现时成本会计   h {.x:pPXy  
  C (118)center 中心   b.mWB`59  
  C (119)changeover time 变更时间   <ql:n  
  C (120)chartered entity 特许经济个体   iL;{]A'0  
  C (121)cheque 支票   JVq`v#8  
  C (122)cheque register 支票登记薄   jU!ibs}R3  
  C (123)coin analysis 零钱分类   >gZ"^iW  
  C (124)classification 分类   B/gI~e0  
  C (125)clock card 工时卡   3 adF) mh  
  C (126)code 代码   WF`  
  C (127)commitment accounting 承诺确认会计   41 #YtZ  
  C (128)common cost 共同成本   Wf>=^ ~ `  
  C (129)company limited byguarantee 有限担保责任公司   #/o1D^  
C (130)company limited shares 股份有限公司   O_^ uLp  
  C (131)competitive position 竞争能力状况   .v[!_bk8C  
  C (132)concept 概念   jM;? );Dd  
  C (133)conglomerate 跨行业企业   )@E'yHYO>  
  C (134)consistency concept 一致性概念   g<s;uRA4O9  
  C (135)consolidated accounts 合并报表   QR(j7>+J^  
  C (136)consolidation accounting 合并会计   szas(7kDS  
  C (137)consortium 财团   KDu~,P]  
  C (138)contingency plan 应急计划   R/ 3#(5  
  C (139)contingent liabilities 或有负债   mExJ--}  
  C (140)continuous operation 连续生产   pL`)^BJ  
  C (141)contra 抵消   7da~+(yhr  
  C (142)contract cost 合同成本    R7ExMJw  
  C (143)contract costing 合同成本计算   nAk;a|Q  
  C (144)contribution 贡献毛益   mJa8;X!r6  
  C (145)contribution centre 贡献中心   2 PQY+[jx  
  C (146)contribution chart 贡献图   Vh8RVFi;c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '$Fu3%ft  
  C (148)contribution to salesration 贡献毛益对销售比率   g#r,u5<*?  
  C (149)control 控制   7-2,|(Xg  
  C (150)control account 控制帐户   r)Fd3)e   
  C (151)control limits 控制限度   jGFDj"Y  
  C (152)controllability concept 可控制概念   V u1|5  
  C (153)controllable cost 可控制成本   4S*7*ak{  
  C (154)conversion cost 加工成本   F?hGt]o  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   P;[>TCs ]8  
  C (156)corporate appraisal 公司评估   _2rxDd1#.  
  C (157)corporate planning 公司计划   K?H(jP2mpM  
  C (158)corporate social reporting 公司社会报告   Rkh ^|_<!  
  C (159)corporation 股份公司   ({9P, D~2  
  C (160)cost 成本    H;Cv] -  
  C (161)cost account 成本帐户   Q)ZbnR2Z8  
  C (162)cost accounting 成本会计   {z *`* O@  
  C (163)cost accounting manual 成本手册   7 ^n{BsN  
  C (164)cost accounts calendar 成本报表的日历时间   )d7U3i  
  C (165)cost adjustment 成本调整   HVaKy+RU  
  C (166)cost allocation 成本分配   ?v$1 Fc55  
  C (167)cost apportionment 成本分摊   _NB8>v  
  C (168)cost attribution 成本归属   oxJ#NGD  
  C (169)cost audit 成本审计   c*Q6k<SKR  
  C (170)cost behaviour 成本性态   GL'zNQP-  
  C (171)cost benefit analysis 成本效益分析   ;1L7+.A  
  C (172)cost center 成本中心   N3o kN8d  
  C (173)cost driver 成本动因
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