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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 i,r O3J n  
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  1.audit   审计 ;R|i@[(J  
  2.attestation   鉴证 48hu=,)81*  
  3.credibility   可信赖程度 {;4Y5kj  
  4.audit of financial statements 财务报表审计 Jr$,w7tQn@  
  5.agreed-upon procedures 执行商定程序 X; I:i%-  
  6.high levels of assurance 高水平保证 w#vSZbh  
  7.compilation 编制 VkTdpeBV  
  8.reliability 可靠性 %X7R_>.   
  9.relevance 相关性 ajC'C!"^Ty  
  10.professional skepticism 职业谨慎 P x{ Cvc  
  11.objectivity 客观性 YT'G#U1x~  
  12. professional competence 专业胜任能力 Xb?:dlu3  
  13.Senior/CPA-in-charge 项目经理 ` Fnl<C<  
  14.audit engagement letter 业务约定书 *oopdGue  
  15.recurring audit 连续审计 Aslh}'$}-  
  16.the client 委托人 )hs"P%Zg  
  17.change CPA 更换注册会计 K&Ner(/X`6  
  18.the existing CPA 现任注册会计师 s~ || Vv!  
  19.the successor CPA 后任注册会计师 TUHm.!+a  
  20.the preceding CPA前任注册会计师 t5t,(^;f  
  21.issue the audit report 出具审计报告  yY_(o]k  
  22.expert 专家 l/1u>'  
  23.the board of directors 董事会 h DpIwzJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t"x 8]Gy  
  25.assess material misstatement risks评估重大错报风险 i[_ (0P+Da  
  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 POvxZU  
  27.a general knowledge of —— 初步了解―――的情况 -FQ!  
  28.a more knowledge of—— 进一步了解的情况 5&?[ Vt  
  29.the prior year‘s working papers 以前年度工作底稿 1P4cB w%  
  30.minutes of meeting 会议纪要 \d"JYym  
  31.business risks 经营风险 E Q 'L"  
  32.appropriateness 适当性 FvYgpbEZ  
  33.accounting estimate 会计估计 \|e>(h!l;  
  34.management representations 管理层声明 G"k.sRKu  
  35.going concern assumption 持续经营假设 s B!#`kh  
  36.audit plan 审计计划 G>Fk )  
  37.significant audit areas 重点审计领域 = og>& K  
  38.error 错误 Lzmdy0!'  
  39.fraud舞弊 #&zM.O1Q  
  40.modified or additional procedures 修改或追加审计程序 4'3do>!  
  41.misappropriation of assets 侵占资产 w-iu/|}  
  42.transactions without substance 虚假交易 5Ku=Xzv q  
  43.unusual pressures 异常压力 SnIH6k0T_  
  44.the suspected noncompliance 涉嫌存在违法行为 0lpkG ="&r  
  45.materialiy 重要性 %+ln_lgD:  
  46.exceed the materiality level 超过重要性水平 LGnb"ZN  
  47.approach the materiality level 接近重要性水平 `HVS}}{a  
  48.an acceptably low level 可接受水平 +cH,2^&  
  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 7 ~b=G  
  50.misstatements or omissions 错报或漏报 o>|&k]W/  
  51.aggregate 总计 d}D%%noIu  
  52.subsequent events 期后事项  +kA>^  
  53.adjust the financial statements 调整财务报表 W X"iDz.  
  54.perform additional audit procedures 实施追加的审计程序 y yPQ^{zD  
  55.audit risk 审计风险 bn 7"!6  
  56.detection risk 检查风险 J?6.yL;  
  57.inappropriate audit opinion 不适当的审计意见 L`'#}#O l  
  58.material misstatement 重大的错报 ')R+Z/hG.  
  59.tolerable misstatement 可容忍错报 6U.A/8z  
  60.the acceptable level of detection risk 可接受的检查风险 gB7kb$J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ))T@U?r  
  62.simall business 小规模企业 ),{v  
  63.accounting system 会计系统 x[?N[>uw  
  64.test of control 控制测试 pbCj ^  
  65.walk-through test 穿行测试 :1 *q}R   
  66.communication 沟通 {F!/\ 2a  
  67.flow chart 流程图 Wd`*<+t]  
  68.reperformance of internal control 重新执行  yqH  
  69.audit evidence 审计证据 iGq%|o>  
  70.substantive procedures 实质性程序 )Ehi 8  
  71.assertions 认定 o*MiKgQ&  
  72.esistence 存在 @% lkRU)  
  73.occurrence 发生 H1GmC`\<[:  
  74.completeness 完整性 < `$svM  
  75.rights and obligations 权利和义务 ~];r{IU  
  76.valuation and allocation 计价和分摊 4nsc`Hu  
  77.cutoff 截止 D\:dn  
  78.accuracy 准确性 <OH{7>V  
  79.classification 分类 QhhL_vP  
  80.inspection 检查 ^C=dq(i=[  
  81.supervision of counting 监盘 8H'ybfed  
  82.observation 观察 l4s*+H$vd?  
  83.confirmation 函证 Bd'X~Vj<  
  84.computation 计算 !hs33@*u~  
  85.analytical procedures 分析程序 Vu`5/QDq  
  86.vouch 核对 gmUXh;aHc  
  87.trace 追查 =K)[3mX X  
  88.audit sampling 审计抽样 Ln'y 3~@  
  89.error 误差 ]OSq}ul  
  90.expected error 预期误差 e A{ nwtN  
  91.population 总体 bO i-QD  
  92.sampling risk 抽样风险 @T"-%L8PL  
  93.non- sampling risk 非抽样风险 *{_N*p\{  
  94.sampling unit 抽样单位 T,a71"c  
  95.statistical sampling 统计抽样 3"BSP3/ [l  
  96.tolerable error 可容忍误差 ]'NL-8x">  
  97.the risk of under reliance 信赖不足风险 >D jJ*vM  
  98.the risk of over reliance 信赖过度风险 h;+{0a  
  99.the risk of incorrect rejection 误拒风险 H#S`m  
  100. the risk of incorrect acceptance 误受风险 jn 5v   
  101.working trial balance 试算平衡表 85x34nT  
  102.index and cross-referencing 索引和交叉索引 /0swrt.  
  103.cash receipt 现金收入 pG6?"*Fz;  
  104.cash disbursement 现金支出  Vp7d  
  105.bank statement 银行对账单 ;A G&QdTMh  
  106.bank reconciliation 银行存款余额调节表 7|HIl=  
  107.balance sheet date 资产负债表日 _/czH<   
  108.net realizable value 可变现净值 {Gr"lOi*@  
  109.storeroom 仓库 {#.<hPXn  
  110.sale invoice 销售发票 >\!G43Q=  
  111.price list 价目表 M }! qH.W  
  112.positive confirmation request 积极式询证函 zfD@/kU  
  113.negative confirmation request 消极式询证函 2 \<u;9  
  114.purchase requisition 请购单 s TVX/Q  
  115.receiving report 验收报告 \.aKxj5  
  116.gross margin 毛利 { 2%'=v  
  117.manufacturing overhead 制造费用 F pT$D  
  118.material requisition 领料单 85f:!p  
  119.inventory-taking 存货盘点 Vx}e,(i  
  120.bond certificate 债券 soRY M  
  121.stock certificate 股票 <vE|QxpR  
  122.audit report 审计报告 _dY5qW1p  
  123.entity 被审计单位 BbM/Rd1tAm  
  124.addressee of the audit report 审计报告的收件人 >~0~h:M+  
  125.unqualified opinion 无保留意见 !4a#);`G  
  126.qualified opinion 保留意见 q;lR|NOh  
  127.disclaimer of opinion 无法表示意见 !F:mD ZeY  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B^!-%_q  
  A (2)absorbed overhead 已吸收制造费用 f|=u{6  
  A (3)absorption costing 吸收成本计算 oiIl\#C  
  A (4)account 账户,报表   bU/4KZ'-^  
  A (5)accounting postulate 会计假设   NBXhcf F  
  A (6)accounting series release 会计公告文件   UGlHe7  
  A (7)accounting valuation 会计计价   FW B *=.A9  
  A (8)account sale 承销清单 K_AdMXF9  
  A (9)accountability concept 经营责任概念   ;[79Ewd#$  
  A (10)accountancy 会计职业   gAh#H ?MM  
  A (11)accountant 会计师   &"?99E>  
  A (12)accounting 会计   2cO6'?b  
  A (13)agency cost 代理成本   KYZ#.f@  
  A (14)accounting bases 会计基础   0K6My4d{  
  A (15)accounting manual 会计手册   h56Kmxxk  
  A (16)accounting period 会计期间   Sgr. V)  
  A (17)accounting policies 会计方针   E]v]fy"  
  A (18)accounting rate of return 会计报酬率   k+%&dEE|vH  
  A (19)accounting reference date 会计参照日   S[gACEZ =  
  A (20)accounting reference period 会计参照期间   W' :b6}?  
  A (21)accrual concept 应计概念   o%f:BJS  
  A (22)accrual expenses 应计费用   }VRl L>HAC  
  A (23)acid test ration 速动比率(酸性测试比率)   oeZUd}P  
  A (24)acquisition 购置   ?K;l 5$?%  
  A (25)acquisition accounting 收购会计   @( \R@`#  
  A (26)activity based accounting 作业基础成本计算   c:52pYf+  
  A (27)adjusting events 调整事项   {n&n^`Em  
  A (28)administrative expenses 行政管理费   A|,qjiEJCc  
  A (29)advice note 发货通知   W"*2,R[}%  
  A (30)amortization 摊销   $hHV Ie]+  
  A (31)analytical review 分析性检查   pZ+zm6\$  
  A (32)annual equivalent cost 年度等量成本法   qD7(+a  
  A (33)annual report and accounts 年度报告和报表   WW0N"m'  
  A (34)appraisal cost 检验成本   X}0 NeG^'O  
  A (35)appropriation account 盈余分配账户   1sYwFr5  
  A (36)articles of association 公司章程细则   =r3Yt9  
  A (37)assets 资产   Thn-8DT  
  A (38)assets cover 资产保障   p*_g0_^  
  A (39)asset value per share 每股资产价值   a36n}R4Q  
  A (40)associated company 联营公司   LTS3 [=AB  
  A (41)attainable standard 可达标准    <tuh%k  
'SY jEhvw  
 A (42)attributable profit 可归属利润    N~EM`d  
  A (43)audit 审计   f,d @*E  
  A (44)audit report 审计报告   K:z|1V  
  A (45)auditing standards 审计准则   G~a;q+7v'$  
  A (46)authorized share capital 额定股本   n 0 _:!]k^  
  A (47)available hours 可用小时   k<ku5U1|  
  A (48)avoidable costs 可避免成本 {a `kPfP  
  B (49)back-to-back loan 易币贷款   5ap}(bO  
  B (50)backflush accounting 倒退成本计算   |Q`}a %  
  B (51)bad debts 坏帐   -5>K pgXo\  
  B (52)bad debts ratio 坏帐比率   JMuUj_^}7  
  B (53)bank charges 银行手续费   FlOKTY   
  B (54)bank overdraft 银行透支   gEIjG  
  B (55)bank reconciliation 银行存款调节表   [X#bDO<t  
  B (56)bank statement 银行对账单   {G&K_~Vj  
  B (57)bankruptcy 破产   u Zz^>* b  
  B (58)basis of apportionment 分摊基础   7SoxsT)  
  B (59)batch 批量   `O.*qs 5  
  B (60)batch costing 分批成本计算   D *Siy;  
  B (61)beta factor B(市场)风险因素   3lM mSKN  
  B (62)bill 账单   3*CF!Y%  
  B (63)bill of exchange 汇票   =:P9 $  
  B (64)bill of landing 提单   <4^ _dJ9=  
  B (65)bill of materials 用料预计单   , =IbZ  
  B (66)bill payable 应付票据   Y gQ_P4B;  
  B (67)bill receivable 应收票据   $7jJV(B  
  B (68)bin card 存货记录卡   zc'!a"  
  B (69)bonus 红利   %LXk9K^]e  
  B (70)book-keeping 薄记   (=CV")tF  
  B (71)Boston classification 波士顿分类   k <A>J-|  
  B (72)breakeven chart 保本图   BEg%u)"([  
  B (73)breakeven point 保本点   qdCa]n!d  
  B (74)breaking-down time 复位时间   lD6hL8[  
  B (75)budget 预算   <uU AAHi  
  B (76)budget center 预算中心   sw'20I  
  B (77)budget cost allowance 预算成本折让   Fb*^GH)J  
  B (78)budget manual 预算手册   9TO  
  B (79)budget period 预算期间   6>%)qc$i  
  B (80)budgetary control 预算控制   0jrcXN~  
  B (81)budgeted capacity 预算生产能力   J *.Nf)i  
  B (82)burden 制造费用   bo <.7  
  B (83)business center 经营中心   I=x   
  B (84)business entity 营业个体   }z,4IHNn  
  B (85)business unit 经营单位   Wgq*|teW  
 B (86)buy-out management 管理性购买产权   tJUMLn?  
  B (87)by-product 副产品 TA`*]*O(  
  C (88)called-up share capital 催缴股本   Fw!5hR`,  
  C (89)capacity 生产能力   8/-GrdyE  
  C (90)capacity ratios 生产能力比率   O2:m)@  
  C (91)capital 资本   _q)`Y:2  
  C (92)capital assets pricing model资本资产计价模式   . m7iXd{  
  C (93)capital commitment 承诺资本   :?RooJ~#  
  C (94)capital employed 已运用的资本   bRLm Jt98P  
  C (95)capital expenditure 资本支出   "h_n/}r=  
  C (96)capital expenditureauthorization 资本支出核准   TcpD*%wW  
  C (97)capital expenditure control 资本支出控制   _t:rWC"X  
  C (98)capital expenditure proposal资本支出申请   s8WA@)L  
  C (99)capital funding planning 资本基金筹集计划   MGX,JW>L  
  C (100)capital gain 资本收益   d7It}7@9  
  C (101)capital investment appraisal资本投资评估   fhLdM  
  C (102)capital maintenance 资本保全   &%f y  
  C (103)capital resource planning 资本资源计划   kzLj1Ix2  
  C (104)capital surplus 资本盈余   _Y|k \|'  
  C (105)capital turnover 资本周转率   kkyn>Wxv  
  C (106)card 记录卡   6%U1%;  
  C (107)cash 现金   I = qd\  
  C (108)cash account 现金账户   ZA1?'  
  C (109)cash book 现金账薄    +;Q &  
  C (110)cash cow 金牛产品   ^(N+s?  
  C (111)cash flow 现金流量   >P>.j+o/  
  C (112)cash discounted 现金贴现   cw/g1,p  
  C (113)cash flow budget 现金流量预算   P;MS %32  
  C (114)cash flow statement 现金流量表   f3y_&I+zl  
  C (115)cash ledger 现金分类账   fR5 NiH  
  C (116)cash limit 现金限额   G/ Kz_Y,  
  C (117)CCA 现时成本会计   fT[6Cw5w`  
  C (118)center 中心    42Gr0+Mb  
  C (119)changeover time 变更时间   v_{`O'#j^  
  C (120)chartered entity 特许经济个体   #ZCgpg$wM  
  C (121)cheque 支票   D4Uz@2_  
  C (122)cheque register 支票登记薄   x@v,qF$K  
  C (123)coin analysis 零钱分类   _AI2\e  
  C (124)classification 分类   vFL3eu#  
  C (125)clock card 工时卡   }s}b]v  
  C (126)code 代码   2i |wQU5w  
  C (127)commitment accounting 承诺确认会计   /A_</GYs  
  C (128)common cost 共同成本   /'TzHO9_`  
  C (129)company limited byguarantee 有限担保责任公司   fS1N(RZ 1  
C (130)company limited shares 股份有限公司   (66X  
  C (131)competitive position 竞争能力状况   &^ =t%A%#  
  C (132)concept 概念   dvyE._/v  
  C (133)conglomerate 跨行业企业   V,|l&-  
  C (134)consistency concept 一致性概念   o7/_a/  
  C (135)consolidated accounts 合并报表   ;l4rg!r(S  
  C (136)consolidation accounting 合并会计   ^zs CF0  
  C (137)consortium 财团   7R7g $  
  C (138)contingency plan 应急计划   eU@yw1N  
  C (139)contingent liabilities 或有负债   ^yy\CtG  
  C (140)continuous operation 连续生产   nP 2rN_:4  
  C (141)contra 抵消   >^|\wy  
  C (142)contract cost 合同成本   JF: QQ\  
  C (143)contract costing 合同成本计算   ^w8H=UkP!+  
  C (144)contribution 贡献毛益   HQt=.#GW  
  C (145)contribution centre 贡献中心   r5lp<md  
  C (146)contribution chart 贡献图   Ip.5I!h[Xb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >p\IC  
  C (148)contribution to salesration 贡献毛益对销售比率   > 5/dmHPc  
  C (149)control 控制   2?Q IK3"v  
  C (150)control account 控制帐户   :/~`"`#1  
  C (151)control limits 控制限度   *r:8=^C7S  
  C (152)controllability concept 可控制概念   MA(\ r  
  C (153)controllable cost 可控制成本   wMt?yc:X  
  C (154)conversion cost 加工成本   HY5g>wv@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Vfg144FG'  
  C (156)corporate appraisal 公司评估   m`nv4i#o  
  C (157)corporate planning 公司计划   lCWk)m8  
  C (158)corporate social reporting 公司社会报告   8@6:UR.)  
  C (159)corporation 股份公司   K+ufcct  
  C (160)cost 成本   [g=yuVXNZZ  
  C (161)cost account 成本帐户   ;fee<7T y  
  C (162)cost accounting 成本会计   tq<7BO<6  
  C (163)cost accounting manual 成本手册   5SR 29Z[  
  C (164)cost accounts calendar 成本报表的日历时间   !uO|1 b  
  C (165)cost adjustment 成本调整   a3HT1!M)  
  C (166)cost allocation 成本分配   Z(/jQ=ozQ  
  C (167)cost apportionment 成本分摊   NjYpNd?g  
  C (168)cost attribution 成本归属   e{To&gy~  
  C (169)cost audit 成本审计   ,_u8y&<|I  
  C (170)cost behaviour 成本性态   5y}}?6n+  
  C (171)cost benefit analysis 成本效益分析   -HZvz[u  
  C (172)cost center 成本中心   Pk~P  
  C (173)cost driver 成本动因
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