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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 ,:!dqonn  
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  1.audit   审计 1Lf :TQB  
  2.attestation   鉴证 %TA3o71  
  3.credibility   可信赖程度 4Fr\=TX  
  4.audit of financial statements 财务报表审计 1x^(vn#=  
  5.agreed-upon procedures 执行商定程序 k 8;  
  6.high levels of assurance 高水平保证 !PzlrH)M=p  
  7.compilation 编制 i-b++R/WN  
  8.reliability 可靠性 hl[!4#b]K  
  9.relevance 相关性 x@I(G "  
  10.professional skepticism 职业谨慎 4oF8F)ASj  
  11.objectivity 客观性 45hjN6   
  12. professional competence 专业胜任能力 TuBl9 p'6  
  13.Senior/CPA-in-charge 项目经理 $Qv+*%c  
  14.audit engagement letter 业务约定书 &a>fZ^Y=k  
  15.recurring audit 连续审计 @Ee'nP   
  16.the client 委托人 /Wh} ;YTv^  
  17.change CPA 更换注册会计 Z5uetS^  
  18.the existing CPA 现任注册会计师 C#< :x!  
  19.the successor CPA 后任注册会计师 eoS8e$}  
  20.the preceding CPA前任注册会计师 A(mU,^  
  21.issue the audit report 出具审计报告 wPn#>\/L  
  22.expert 专家 8/;q~:v  
  23.the board of directors 董事会 L//Z\xr|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 D! 1oYr  
  25.assess material misstatement risks评估重大错报风险 @eRR#S  
  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 S3[r v  
  27.a general knowledge of —— 初步了解―――的情况 L44/eyrp  
  28.a more knowledge of—— 进一步了解的情况 l)glT]G3+  
  29.the prior year‘s working papers 以前年度工作底稿 m"~^-mJ-  
  30.minutes of meeting 会议纪要 Ocq.<#||H  
  31.business risks 经营风险 `5:Wv b>|  
  32.appropriateness 适当性 =8r%zLDw  
  33.accounting estimate 会计估计 ?= B$-)/  
  34.management representations 管理层声明 9=j"kXFf  
  35.going concern assumption 持续经营假设 Zu\(XN?62  
  36.audit plan 审计计划 &i8AB{OU  
  37.significant audit areas 重点审计领域 M ]dS>W%U  
  38.error 错误  eU"!X9  
  39.fraud舞弊 /RuGh8qzP  
  40.modified or additional procedures 修改或追加审计程序 )QGj\2I  
  41.misappropriation of assets 侵占资产 +zQ a"Ep*  
  42.transactions without substance 虚假交易 _-&\~w  
  43.unusual pressures 异常压力 dyRKmLb  
  44.the suspected noncompliance 涉嫌存在违法行为 L\Uf+d:&}G  
  45.materialiy 重要性 J~ 6+zBF  
  46.exceed the materiality level 超过重要性水平 kzG m D i  
  47.approach the materiality level 接近重要性水平 :=BFx"Y  
  48.an acceptably low level 可接受水平 P {x`eD0  
  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 TC80nP   
  50.misstatements or omissions 错报或漏报 >;eWgQ6V  
  51.aggregate 总计 V]cD^Fqp  
  52.subsequent events 期后事项 K14e"w%6rs  
  53.adjust the financial statements 调整财务报表 %nQii? 1`i  
  54.perform additional audit procedures 实施追加的审计程序 H3Y FbR  
  55.audit risk 审计风险 66*/"dBwm  
  56.detection risk 检查风险 gnW `|-:\  
  57.inappropriate audit opinion 不适当的审计意见 Cpu L[|51  
  58.material misstatement 重大的错报 Z~o6%_xe  
  59.tolerable misstatement 可容忍错报 .7Zb,r  
  60.the acceptable level of detection risk 可接受的检查风险 t@[&8j2B>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {OP[Rrm  
  62.simall business 小规模企业 7q<2k_3<  
  63.accounting system 会计系统 GndU}[0J  
  64.test of control 控制测试 -t_t3aU|  
  65.walk-through test 穿行测试 =7@N'xX  
  66.communication 沟通 -y70-K3  
  67.flow chart 流程图 _5(lp} s  
  68.reperformance of internal control 重新执行 =m.Lw  
  69.audit evidence 审计证据 \jDD=ew  
  70.substantive procedures 实质性程序 n`Pwo &  
  71.assertions 认定 > 4>!zZ  
  72.esistence 存在 *HFRG)[V  
  73.occurrence 发生 -xS{{"-  
  74.completeness 完整性 ?El8:zt?|  
  75.rights and obligations 权利和义务 t{#B td  
  76.valuation and allocation 计价和分摊 #T1py@b0zA  
  77.cutoff 截止 C?jk#T  
  78.accuracy 准确性 ]z Ea tY  
  79.classification 分类 <rZ( B>$  
  80.inspection 检查 4}@J]_]Z  
  81.supervision of counting 监盘 S)T]>Ash  
  82.observation 观察 O4w6\y3U  
  83.confirmation 函证 @j *K|+X"  
  84.computation 计算 % UDz4?zx  
  85.analytical procedures 分析程序 'NyIy:  
  86.vouch 核对 ]n9o=^q/  
  87.trace 追查 "]\sw"zO?  
  88.audit sampling 审计抽样 !"~x.LX \  
  89.error 误差 6%bZZTP`  
  90.expected error 预期误差 @X@?jj&  
  91.population 总体 6)i4&  
  92.sampling risk 抽样风险 tHAr9  
  93.non- sampling risk 非抽样风险 Y5nj _xQJL  
  94.sampling unit 抽样单位 \c1u$'|v  
  95.statistical sampling 统计抽样 w U".^ +  
  96.tolerable error 可容忍误差 iV#sMJN9  
  97.the risk of under reliance 信赖不足风险 1h uU7xuf  
  98.the risk of over reliance 信赖过度风险 dU`kJ,=Z  
  99.the risk of incorrect rejection 误拒风险 !n h7<VJ  
  100. the risk of incorrect acceptance 误受风险 >yk@t&j,  
  101.working trial balance 试算平衡表 to-D XT.  
  102.index and cross-referencing 索引和交叉索引 }+/j/es{]  
  103.cash receipt 现金收入 72uARF  
  104.cash disbursement 现金支出 a"7zz]XO2  
  105.bank statement 银行对账单 WWf#in  
  106.bank reconciliation 银行存款余额调节表 \*x'7c/qg  
  107.balance sheet date 资产负债表日 !C13E lf  
  108.net realizable value 可变现净值 P2la/jN  
  109.storeroom 仓库 c>I(6$  
  110.sale invoice 销售发票 :;Z?2P5i  
  111.price list 价目表 /4Ud6gscf  
  112.positive confirmation request 积极式询证函 je_:hDr  
  113.negative confirmation request 消极式询证函 .[mI9dc  
  114.purchase requisition 请购单 SI_u0j4%*  
  115.receiving report 验收报告 zt&"K0X|  
  116.gross margin 毛利 9)P-<  
  117.manufacturing overhead 制造费用 +H"[WZ5  
  118.material requisition 领料单 dsJMhB_41U  
  119.inventory-taking 存货盘点 (*qMs)~]B  
  120.bond certificate 债券 MZJ@qIg[Y  
  121.stock certificate 股票 'M20v-[  
  122.audit report 审计报告 qPal'c0  
  123.entity 被审计单位 2bIP.M2Fs  
  124.addressee of the audit report 审计报告的收件人 8v{0=9,Z  
  125.unqualified opinion 无保留意见 i|N%dl+T=  
  126.qualified opinion 保留意见 }EJAC*W,  
  127.disclaimer of opinion 无法表示意见 !*I0}I ~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4~8!3JH39  
  A (2)absorbed overhead 已吸收制造费用 9):h %o  
  A (3)absorption costing 吸收成本计算 6gr?#D -F  
  A (4)account 账户,报表   =74yhPAW  
  A (5)accounting postulate 会计假设   hYvWD.c}  
  A (6)accounting series release 会计公告文件   \S5YS2,P  
  A (7)accounting valuation 会计计价   :~"Dwrui  
  A (8)account sale 承销清单 h7? uM^p  
  A (9)accountability concept 经营责任概念   #_(t46  
  A (10)accountancy 会计职业   IA6,P>}N  
  A (11)accountant 会计师   Al93x  
  A (12)accounting 会计   mFk6a{+YX  
  A (13)agency cost 代理成本   ] [D/=-  
  A (14)accounting bases 会计基础   F7!q18ew  
  A (15)accounting manual 会计手册   5xb1FH d:  
  A (16)accounting period 会计期间   6gy; Xg  
  A (17)accounting policies 会计方针   :`Sd5b>  
  A (18)accounting rate of return 会计报酬率   !tuN_  
  A (19)accounting reference date 会计参照日   :,8eM{.Q  
  A (20)accounting reference period 会计参照期间   y [jck:  
  A (21)accrual concept 应计概念   7Be\^%  
  A (22)accrual expenses 应计费用   {zNFp#z  
  A (23)acid test ration 速动比率(酸性测试比率)   \I-bZ|^  
  A (24)acquisition 购置   Uo ]x6j<  
  A (25)acquisition accounting 收购会计   =6YffXa_s  
  A (26)activity based accounting 作业基础成本计算   ;o#wK>pk%M  
  A (27)adjusting events 调整事项   +.3,(l  
  A (28)administrative expenses 行政管理费   =NNA7E7c  
  A (29)advice note 发货通知   f.e4 C,  
  A (30)amortization 摊销   V#Pz `D  
  A (31)analytical review 分析性检查   W{!Slf  
  A (32)annual equivalent cost 年度等量成本法   zZE@:P&lf  
  A (33)annual report and accounts 年度报告和报表   }L|cg2y  
  A (34)appraisal cost 检验成本   k$d+w][  
  A (35)appropriation account 盈余分配账户   ^`*p;&(K\^  
  A (36)articles of association 公司章程细则   Kk9eJ\  
  A (37)assets 资产   h 0c&}kM  
  A (38)assets cover 资产保障   `VL<pqPP  
  A (39)asset value per share 每股资产价值   TBU.%3dEyI  
  A (40)associated company 联营公司   QnMN8Q9  
  A (41)attainable standard 可达标准   :c/](M  
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 A (42)attributable profit 可归属利润    \LP?,<  
  A (43)audit 审计   z~0f[As.  
  A (44)audit report 审计报告   *.P3fVlZ  
  A (45)auditing standards 审计准则   C< B1zgX  
  A (46)authorized share capital 额定股本   G5Z_[Q ~z  
  A (47)available hours 可用小时   %CaF-m=Pq  
  A (48)avoidable costs 可避免成本 |+ h8g@;Z  
  B (49)back-to-back loan 易币贷款   ;p8,=w  
  B (50)backflush accounting 倒退成本计算   nq,P.~l  
  B (51)bad debts 坏帐   d{FD.eI 0  
  B (52)bad debts ratio 坏帐比率   -;s-*$I  
  B (53)bank charges 银行手续费   iS#m{1m$$  
  B (54)bank overdraft 银行透支   Kc#42 C;t/  
  B (55)bank reconciliation 银行存款调节表   g@s'-8}X^  
  B (56)bank statement 银行对账单   {!av3Pz\  
  B (57)bankruptcy 破产   O{&wqV5m"  
  B (58)basis of apportionment 分摊基础   XJ *W7HD  
  B (59)batch 批量   HLYo+;j3|  
  B (60)batch costing 分批成本计算   dt1,! sHn  
  B (61)beta factor B(市场)风险因素   <&87aDYz  
  B (62)bill 账单   %:=Jr#a  
  B (63)bill of exchange 汇票   <1XJa2  
  B (64)bill of landing 提单   ;Y@"!\t}  
  B (65)bill of materials 用料预计单   \CKf/:"  
  B (66)bill payable 应付票据   5Vu@gRk_  
  B (67)bill receivable 应收票据   =7P(T`j  
  B (68)bin card 存货记录卡   `7o(CcF6H  
  B (69)bonus 红利   ?cmv;KV   
  B (70)book-keeping 薄记   lKA2~o  
  B (71)Boston classification 波士顿分类   >G<.^ ~o  
  B (72)breakeven chart 保本图   j|c6BdROl  
  B (73)breakeven point 保本点   FZJyqqA$_  
  B (74)breaking-down time 复位时间   YA'_Ba(v)  
  B (75)budget 预算   %>)&QZig/  
  B (76)budget center 预算中心   1Zi(5S)  
  B (77)budget cost allowance 预算成本折让   :d`8:gv?  
  B (78)budget manual 预算手册   S /)J<?<b  
  B (79)budget period 预算期间   +f]\>{o4  
  B (80)budgetary control 预算控制   B>{\qj)%  
  B (81)budgeted capacity 预算生产能力   {S=gXIh(y  
  B (82)burden 制造费用   t^(#~hx  
  B (83)business center 经营中心   o  ImW  
  B (84)business entity 营业个体   > qDHb'  
  B (85)business unit 经营单位   \[5mBuk  
 B (86)buy-out management 管理性购买产权   -7\6j#;l  
  B (87)by-product 副产品 @ZFU< e$!  
  C (88)called-up share capital 催缴股本   .0H!B#9  
  C (89)capacity 生产能力   %. -nZC  
  C (90)capacity ratios 生产能力比率   O:86*  
  C (91)capital 资本   _0c$SK  
  C (92)capital assets pricing model资本资产计价模式   mzoNXf:x  
  C (93)capital commitment 承诺资本   AYLCdCoK.  
  C (94)capital employed 已运用的资本   D-!#TN`Y  
  C (95)capital expenditure 资本支出   MI<XLn!*  
  C (96)capital expenditureauthorization 资本支出核准   q oJ4w7  
  C (97)capital expenditure control 资本支出控制   g"&e*fF  
  C (98)capital expenditure proposal资本支出申请   5q>u]n9]  
  C (99)capital funding planning 资本基金筹集计划   WKB@9Vfju  
  C (100)capital gain 资本收益   Qx%]u8s  
  C (101)capital investment appraisal资本投资评估   r" )zR,  
  C (102)capital maintenance 资本保全   Q`4]\)Dp  
  C (103)capital resource planning 资本资源计划   $h|rd+},  
  C (104)capital surplus 资本盈余   {Vj25Gt  
  C (105)capital turnover 资本周转率   -ip fGb  
  C (106)card 记录卡   ;N/=)m  
  C (107)cash 现金   B>TI dQ  
  C (108)cash account 现金账户   c(y~,hN&p  
  C (109)cash book 现金账薄   dS[="Set  
  C (110)cash cow 金牛产品   %M_5C4&6  
  C (111)cash flow 现金流量   Q8sCI An{  
  C (112)cash discounted 现金贴现   3ZKaqwK  
  C (113)cash flow budget 现金流量预算   68v59)0U  
  C (114)cash flow statement 现金流量表   1>1ii  
  C (115)cash ledger 现金分类账   0XNj! ^&  
  C (116)cash limit 现金限额   #:?M tVC  
  C (117)CCA 现时成本会计   H%\\-Z$#  
  C (118)center 中心   \jcEEIEi  
  C (119)changeover time 变更时间   $EuWQq7OI2  
  C (120)chartered entity 特许经济个体   Q(e3-a  
  C (121)cheque 支票   ^"Nsb&  
  C (122)cheque register 支票登记薄   rH<iUiA?O  
  C (123)coin analysis 零钱分类   ErDt~FH  
  C (124)classification 分类   2r]!$ hto  
  C (125)clock card 工时卡   VN1a\  
  C (126)code 代码   |NiW r1&i0  
  C (127)commitment accounting 承诺确认会计   389puDjy  
  C (128)common cost 共同成本   J&IFn/JK$  
  C (129)company limited byguarantee 有限担保责任公司   QhHexr6  
C (130)company limited shares 股份有限公司   fDa$TbhjI  
  C (131)competitive position 竞争能力状况   @$(/6]4p  
  C (132)concept 概念   8'kA",P  
  C (133)conglomerate 跨行业企业   @e/40l|X  
  C (134)consistency concept 一致性概念   L,F )l2  
  C (135)consolidated accounts 合并报表   " w\Iz]  
  C (136)consolidation accounting 合并会计   zFtwAa=r  
  C (137)consortium 财团   e!5nz_J1}  
  C (138)contingency plan 应急计划   1Jx|0YmO  
  C (139)contingent liabilities 或有负债   GAlAFsB  
  C (140)continuous operation 连续生产   5^\f[ }  
  C (141)contra 抵消   W,^(FR.  
  C (142)contract cost 合同成本   Va1 eG]jQ  
  C (143)contract costing 合同成本计算   w]{NaNIeq1  
  C (144)contribution 贡献毛益   7 vS]O$w<4  
  C (145)contribution centre 贡献中心   82X}@5o2  
  C (146)contribution chart 贡献图   h|!F'F{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   | ZI~#V  
  C (148)contribution to salesration 贡献毛益对销售比率   BlV k?n  
  C (149)control 控制   <Dr*^GX>?  
  C (150)control account 控制帐户   V+()`>44  
  C (151)control limits 控制限度   xwH+Q7O&l  
  C (152)controllability concept 可控制概念   9K8f ##3  
  C (153)controllable cost 可控制成本   RPvOup  
  C (154)conversion cost 加工成本   *yv@-lP5s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d`| W6Do  
  C (156)corporate appraisal 公司评估   C_[V[k0(  
  C (157)corporate planning 公司计划   t:X[Blw3$  
  C (158)corporate social reporting 公司社会报告   .~4>5W"u  
  C (159)corporation 股份公司   .bOueB-  
  C (160)cost 成本   qO<'_7TN[  
  C (161)cost account 成本帐户   ({cgak  
  C (162)cost accounting 成本会计   <:u)C;  
  C (163)cost accounting manual 成本手册   Qhnz7/a9  
  C (164)cost accounts calendar 成本报表的日历时间   Musz+<]  
  C (165)cost adjustment 成本调整   X,/@#pSOz  
  C (166)cost allocation 成本分配   #4{f2s[j6  
  C (167)cost apportionment 成本分摊   ?wps_XU  
  C (168)cost attribution 成本归属   E\r5!45r  
  C (169)cost audit 成本审计   E( M\U5o:  
  C (170)cost behaviour 成本性态   -K`0`n}  
  C (171)cost benefit analysis 成本效益分析   -;z&">  
  C (172)cost center 成本中心   T[=XGAJ  
  C (173)cost driver 成本动因
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