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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 VDb bA\  
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  1.audit   审计 -HQbvXAS  
  2.attestation   鉴证 pF8 #H~  
  3.credibility   可信赖程度 qE8aX*A1/  
  4.audit of financial statements 财务报表审计 *1<kYrB  
  5.agreed-upon procedures 执行商定程序 @:9Gs!!  
  6.high levels of assurance 高水平保证 ?V^7`3F  
  7.compilation 编制 0~^RHb.NA8  
  8.reliability 可靠性 9"]#.A^Q*  
  9.relevance 相关性 n@p@ @  
  10.professional skepticism 职业谨慎 ~BmA!BZV`  
  11.objectivity 客观性 ufL<L;Z\;  
  12. professional competence 专业胜任能力 -;L'Jb>s76  
  13.Senior/CPA-in-charge 项目经理 9D Np  
  14.audit engagement letter 业务约定书 >- \bLr  
  15.recurring audit 连续审计 wqF?o  
  16.the client 委托人 % (y{Sca  
  17.change CPA 更换注册会计 @i;)`k5b  
  18.the existing CPA 现任注册会计师 f(Of+>   
  19.the successor CPA 后任注册会计师 (jDz[b#OPz  
  20.the preceding CPA前任注册会计师 ! I0xq"  
  21.issue the audit report 出具审计报告 Jq'8"  
  22.expert 专家 kY~4AH  
  23.the board of directors 董事会 CC`_e^~y=F  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2.Qz"YDh =  
  25.assess material misstatement risks评估重大错报风险 UgC65O2  
  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 JUpV(p"-r  
  27.a general knowledge of —— 初步了解―――的情况 7*{f*({  
  28.a more knowledge of—— 进一步了解的情况 c _D(%Vf5  
  29.the prior year‘s working papers 以前年度工作底稿 j,+]tHC-  
  30.minutes of meeting 会议纪要 #Or;"}P>fB  
  31.business risks 经营风险 S-7&$n  
  32.appropriateness 适当性 /D3{EjUE=  
  33.accounting estimate 会计估计 VIP7j(#t_g  
  34.management representations 管理层声明 T+F]hv'  
  35.going concern assumption 持续经营假设 f|~{j(.v  
  36.audit plan 审计计划 k~"E h]38  
  37.significant audit areas 重点审计领域 P.,U>m  
  38.error 错误 Ww2@!ng  
  39.fraud舞弊 dWvVK("Wj  
  40.modified or additional procedures 修改或追加审计程序 MVsFi]-  
  41.misappropriation of assets 侵占资产 0<-E)\:[g  
  42.transactions without substance 虚假交易 bItcF$#!!!  
  43.unusual pressures 异常压力 Yg^ &4ZF  
  44.the suspected noncompliance 涉嫌存在违法行为 yijP  
  45.materialiy 重要性 \:WWrY8&  
  46.exceed the materiality level 超过重要性水平 Kf[d@ L  
  47.approach the materiality level 接近重要性水平 U\Wo&giP[  
  48.an acceptably low level 可接受水平 "s(~k  
  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 2M-[x"\1/  
  50.misstatements or omissions 错报或漏报 =Xh)34q  
  51.aggregate 总计 k||t<&`Ze  
  52.subsequent events 期后事项 +nDy b  
  53.adjust the financial statements 调整财务报表 ZNX38<3h  
  54.perform additional audit procedures 实施追加的审计程序 `x9Eo4(/  
  55.audit risk 审计风险 ukW&\  
  56.detection risk 检查风险 ~P1~:AT  
  57.inappropriate audit opinion 不适当的审计意见 6:7[>|o kQ  
  58.material misstatement 重大的错报 g"evnp  
  59.tolerable misstatement 可容忍错报 .:r ~?$(  
  60.the acceptable level of detection risk 可接受的检查风险 YNEwX$)M,B  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >1Z"5F7=  
  62.simall business 小规模企业 XVYFyza;  
  63.accounting system 会计系统 (90/,@6 6l  
  64.test of control 控制测试 X g6ezlW  
  65.walk-through test 穿行测试 "La;$7ds  
  66.communication 沟通 $oK&k}Q  
  67.flow chart 流程图 *9aJZWf>V  
  68.reperformance of internal control 重新执行 hJ}i+[~be  
  69.audit evidence 审计证据 D(AH3`*|#  
  70.substantive procedures 实质性程序 `<C<[JP:o  
  71.assertions 认定 KUAzJ[>  
  72.esistence 存在 hxO}'`:  
  73.occurrence 发生 'dLw8&T+W  
  74.completeness 完整性 ai{>rO3 }I  
  75.rights and obligations 权利和义务 #X}HF$t{=  
  76.valuation and allocation 计价和分摊 4I$Y(E}  
  77.cutoff 截止 <xOX+D  
  78.accuracy 准确性 cuhp4!!  
  79.classification 分类 zfeT>S+  
  80.inspection 检查 =:- fK-d  
  81.supervision of counting 监盘 ')y2W1  
  82.observation 观察 ^`&'u_B!+  
  83.confirmation 函证 P0m3IH)  
  84.computation 计算 \#{PV\x:Nn  
  85.analytical procedures 分析程序 8D='N`cN+  
  86.vouch 核对 ;o_F<68QP  
  87.trace 追查 4ba*Nc*Yc  
  88.audit sampling 审计抽样 pH1!6X  
  89.error 误差 ,QY$:f<  
  90.expected error 预期误差 h: ' |)O  
  91.population 总体 m\L`$=eO8  
  92.sampling risk 抽样风险 r )F;8(  
  93.non- sampling risk 非抽样风险 =RQF::[h  
  94.sampling unit 抽样单位 I\~[GsDY  
  95.statistical sampling 统计抽样 4b 8G 1fm  
  96.tolerable error 可容忍误差 WAa45G  
  97.the risk of under reliance 信赖不足风险 )kpEcMlR  
  98.the risk of over reliance 信赖过度风险 HN7CcE+l  
  99.the risk of incorrect rejection 误拒风险 B>,e HXW  
  100. the risk of incorrect acceptance 误受风险 <RGH+4LF  
  101.working trial balance 试算平衡表 6hxZ5&;(*  
  102.index and cross-referencing 索引和交叉索引 Hr|f(9xA  
  103.cash receipt 现金收入 i9;  
  104.cash disbursement 现金支出 #,%bW[L<N  
  105.bank statement 银行对账单 f[@96p ?a[  
  106.bank reconciliation 银行存款余额调节表 ig,.>'+l  
  107.balance sheet date 资产负债表日 $|N6I  
  108.net realizable value 可变现净值 ]juPm8eF  
  109.storeroom 仓库 aZOn01v;!&  
  110.sale invoice 销售发票 p5G'})x  
  111.price list 价目表 Hn|W3U  
  112.positive confirmation request 积极式询证函 z 6:Wh  
  113.negative confirmation request 消极式询证函 B~p%pT S+  
  114.purchase requisition 请购单 C8U3+ s  
  115.receiving report 验收报告 Bn}woyJdx  
  116.gross margin 毛利 I Dohv[#  
  117.manufacturing overhead 制造费用 3Z!%td5n  
  118.material requisition 领料单 Z>hTL_|]a{  
  119.inventory-taking 存货盘点 8Zr;n`~  
  120.bond certificate 债券 Nu5|tf9% A  
  121.stock certificate 股票 .ZTvOm'mB^  
  122.audit report 审计报告 E9:@H;Gc  
  123.entity 被审计单位 dljE.peL  
  124.addressee of the audit report 审计报告的收件人  :Sq] |)  
  125.unqualified opinion 无保留意见 g jS|3ED  
  126.qualified opinion 保留意见 HBlk~eZ  
  127.disclaimer of opinion 无法表示意见 V ao:9 ~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B `(jTL  
  A (2)absorbed overhead 已吸收制造费用 L)e" qC_-  
  A (3)absorption costing 吸收成本计算 Xka REE  
  A (4)account 账户,报表   uYh!04u  
  A (5)accounting postulate 会计假设   V;M_Y$`Lh  
  A (6)accounting series release 会计公告文件   3BFOZV+  
  A (7)accounting valuation 会计计价   -`O{iHfM|P  
  A (8)account sale 承销清单 "#Rh\DQ  
  A (9)accountability concept 经营责任概念   i'IT,jz !  
  A (10)accountancy 会计职业   ~tDYo)hH8  
  A (11)accountant 会计师   SE'Im  
  A (12)accounting 会计   @\K[WqF$$q  
  A (13)agency cost 代理成本   rB>ge]$.  
  A (14)accounting bases 会计基础   ++cS^ Lo  
  A (15)accounting manual 会计手册   E&M(QX5  
  A (16)accounting period 会计期间   ~Amq1KU*Z  
  A (17)accounting policies 会计方针   q+ax]=w  
  A (18)accounting rate of return 会计报酬率   /bo}I-<2  
  A (19)accounting reference date 会计参照日   h4Crq Yxa_  
  A (20)accounting reference period 会计参照期间   19 !?oeOU  
  A (21)accrual concept 应计概念   b^o4Q[  
  A (22)accrual expenses 应计费用   cgnNO&  
  A (23)acid test ration 速动比率(酸性测试比率)   6u[fCGi%  
  A (24)acquisition 购置   56v G R(  
  A (25)acquisition accounting 收购会计   a mBg<P`'_  
  A (26)activity based accounting 作业基础成本计算    ?CpVA  
  A (27)adjusting events 调整事项   Aoe\\'O|V  
  A (28)administrative expenses 行政管理费   kDmm  
  A (29)advice note 发货通知   I/E9:  
  A (30)amortization 摊销   8mI(0m'  
  A (31)analytical review 分析性检查   $:9t(X)H  
  A (32)annual equivalent cost 年度等量成本法   [+ud7l  
  A (33)annual report and accounts 年度报告和报表   f ULt4  
  A (34)appraisal cost 检验成本   vFPY|Vzh  
  A (35)appropriation account 盈余分配账户   MIMC( <   
  A (36)articles of association 公司章程细则   )6"}M;v  
  A (37)assets 资产   H 4<"+7  
  A (38)assets cover 资产保障   bo0 U  
  A (39)asset value per share 每股资产价值   dlu*s(O"  
  A (40)associated company 联营公司   W06aj ~7Z  
  A (41)attainable standard 可达标准   ,9&cIUH  
4~fYG|a  
 A (42)attributable profit 可归属利润   c-w #`  
  A (43)audit 审计   *z0!=>(  
  A (44)audit report 审计报告   #M-!/E  
  A (45)auditing standards 审计准则   N J3;[qJ  
  A (46)authorized share capital 额定股本   /jv/qk3i  
  A (47)available hours 可用小时   C}huU  
  A (48)avoidable costs 可避免成本 4 cjfn'x  
  B (49)back-to-back loan 易币贷款   ,H=k5WA4m  
  B (50)backflush accounting 倒退成本计算   c_8&4  
  B (51)bad debts 坏帐   0ho;L0Nr'  
  B (52)bad debts ratio 坏帐比率   ddHl&+G  
  B (53)bank charges 银行手续费   ( t&RFzE?G  
  B (54)bank overdraft 银行透支   09kR2(nsW/  
  B (55)bank reconciliation 银行存款调节表   HuhQ|~C+~  
  B (56)bank statement 银行对账单   v~$ V  
  B (57)bankruptcy 破产   u`MM K4 %  
  B (58)basis of apportionment 分摊基础   >|f"EK}m!  
  B (59)batch 批量   q}U+BTCZ  
  B (60)batch costing 分批成本计算   ;[<(4v$  
  B (61)beta factor B(市场)风险因素   j.E=WLKV*  
  B (62)bill 账单   7=-Yxt  
  B (63)bill of exchange 汇票   `TBXJ(Y  
  B (64)bill of landing 提单   yw1 &I^7  
  B (65)bill of materials 用料预计单   8Qvs\TY  
  B (66)bill payable 应付票据   3?Pg ;  
  B (67)bill receivable 应收票据   0 QTI;3  
  B (68)bin card 存货记录卡   &Ok1j0~~  
  B (69)bonus 红利   {_9O4 + &  
  B (70)book-keeping 薄记   VD=H=Ju  
  B (71)Boston classification 波士顿分类   =2\2Sp  
  B (72)breakeven chart 保本图   c^}y9% 4c  
  B (73)breakeven point 保本点   E&U_1D9=L<  
  B (74)breaking-down time 复位时间   |{9<%Ok4P  
  B (75)budget 预算   ;aQ`` B  
  B (76)budget center 预算中心   l=DF)#>w  
  B (77)budget cost allowance 预算成本折让   #U:|- a.>  
  B (78)budget manual 预算手册   ,s8/6n#  
  B (79)budget period 预算期间   10S I&O  
  B (80)budgetary control 预算控制   5m8u:6kQu  
  B (81)budgeted capacity 预算生产能力   vJWBr:`L  
  B (82)burden 制造费用   W!{RJWe  
  B (83)business center 经营中心   VF`!ks  
  B (84)business entity 营业个体   Xf u0d1b  
  B (85)business unit 经营单位   gd;!1GNi]  
 B (86)buy-out management 管理性购买产权   f-%M~:  
  B (87)by-product 副产品 2KLMFI.F  
  C (88)called-up share capital 催缴股本   !se1W5ke#  
  C (89)capacity 生产能力   )vW'g3u_  
  C (90)capacity ratios 生产能力比率   U1 _"D+XB  
  C (91)capital 资本   ~P3b5 -  
  C (92)capital assets pricing model资本资产计价模式   ,L ig6Z`  
  C (93)capital commitment 承诺资本   JK$3qUDnI  
  C (94)capital employed 已运用的资本   8 $IKQN S  
  C (95)capital expenditure 资本支出   o=rR^Z$G   
  C (96)capital expenditureauthorization 资本支出核准   ^{M$S0g|N  
  C (97)capital expenditure control 资本支出控制   64B.7S88  
  C (98)capital expenditure proposal资本支出申请   Sn nfU  
  C (99)capital funding planning 资本基金筹集计划   b A+_/1C  
  C (100)capital gain 资本收益   1T !o`*  
  C (101)capital investment appraisal资本投资评估   9$)&b\D  
  C (102)capital maintenance 资本保全   [qc1 V%g  
  C (103)capital resource planning 资本资源计划   E'x"EN  
  C (104)capital surplus 资本盈余   g+#<;Gbpe  
  C (105)capital turnover 资本周转率   q T6y&  
  C (106)card 记录卡   \U:OQ.e  
  C (107)cash 现金   E;Z(v  
  C (108)cash account 现金账户   Kd:l8%+  
  C (109)cash book 现金账薄   3x~7N  
  C (110)cash cow 金牛产品   Ci`o;KVj  
  C (111)cash flow 现金流量   #`iEbiSq  
  C (112)cash discounted 现金贴现   _vTr?jjfK  
  C (113)cash flow budget 现金流量预算   &%2^B[{  
  C (114)cash flow statement 现金流量表   8pnD6Lp>  
  C (115)cash ledger 现金分类账   Spn[:u@  
  C (116)cash limit 现金限额   $1.-m{Bd  
  C (117)CCA 现时成本会计   Z9vMz3 ^N  
  C (118)center 中心   JSL&` `  
  C (119)changeover time 变更时间   cL9 gaD$;)  
  C (120)chartered entity 特许经济个体   Q.N!b 7r7  
  C (121)cheque 支票   mG[jR*JW  
  C (122)cheque register 支票登记薄   jg ]KE8(  
  C (123)coin analysis 零钱分类    ZiPeP  
  C (124)classification 分类   z~t0l  
  C (125)clock card 工时卡   z/\OtYz  
  C (126)code 代码   'I,a 29  
  C (127)commitment accounting 承诺确认会计   ?t 'V5$k\  
  C (128)common cost 共同成本   B_[efM<R$  
  C (129)company limited byguarantee 有限担保责任公司   k8?._1t  
C (130)company limited shares 股份有限公司   m7^f%<l  
  C (131)competitive position 竞争能力状况   u8c@q'_  
  C (132)concept 概念   'V]C.`9c  
  C (133)conglomerate 跨行业企业   _d 6'f8[&  
  C (134)consistency concept 一致性概念   8&JB_%Gb  
  C (135)consolidated accounts 合并报表   <tvLKx  
  C (136)consolidation accounting 合并会计   >h aihT  
  C (137)consortium 财团   8:0/Cj  
  C (138)contingency plan 应急计划   8\s#law  
  C (139)contingent liabilities 或有负债   ~dS15E4-Pp  
  C (140)continuous operation 连续生产   RJD{l+  
  C (141)contra 抵消   lp(2"$nQ  
  C (142)contract cost 合同成本   T\9[PX<  
  C (143)contract costing 合同成本计算   }U8v ~wcd  
  C (144)contribution 贡献毛益   DQGrXMpV0  
  C (145)contribution centre 贡献中心    26p[x'W  
  C (146)contribution chart 贡献图   ;`oK5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   'I>USl3hI  
  C (148)contribution to salesration 贡献毛益对销售比率   #1-WiweO  
  C (149)control 控制   /3M8 ;>@u  
  C (150)control account 控制帐户   sJZ2e6?n  
  C (151)control limits 控制限度   @_kF&~  
  C (152)controllability concept 可控制概念   lk>\6o:  
  C (153)controllable cost 可控制成本   N>(w+h+  
  C (154)conversion cost 加工成本   ]In7%Qb  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   u\Cf@}5(  
  C (156)corporate appraisal 公司评估   Xf4~e(O  
  C (157)corporate planning 公司计划   ) A:h  
  C (158)corporate social reporting 公司社会报告   UN'n~d @~  
  C (159)corporation 股份公司   G4'Ia$  
  C (160)cost 成本   9s<4`oa  
  C (161)cost account 成本帐户   1 !_p  
  C (162)cost accounting 成本会计   H$Kc~#=  
  C (163)cost accounting manual 成本手册   'i%r  
  C (164)cost accounts calendar 成本报表的日历时间   WkXgz6 P  
  C (165)cost adjustment 成本调整   x|m9?[ !_  
  C (166)cost allocation 成本分配   + ,Krq 3P  
  C (167)cost apportionment 成本分摊   SV o?o|<  
  C (168)cost attribution 成本归属   =.z;:0]'n  
  C (169)cost audit 成本审计   S OI=~BGd)  
  C (170)cost behaviour 成本性态   Bf*>q*%B{  
  C (171)cost benefit analysis 成本效益分析   !S=YM<Ad  
  C (172)cost center 成本中心   5QiQDQT}5  
  C (173)cost driver 成本动因
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