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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 (x8D ]a  
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  1.audit   审计 71k >_'fl  
  2.attestation   鉴证 fTV3lyk  
  3.credibility   可信赖程度 6$\' dkufQ  
  4.audit of financial statements 财务报表审计 j<-YK4.t  
  5.agreed-upon procedures 执行商定程序 &&|c-mD+*  
  6.high levels of assurance 高水平保证 { VFr8F0*H  
  7.compilation 编制 9Z.W R-}  
  8.reliability 可靠性 Q|nGY:98  
  9.relevance 相关性 c~n:xblv  
  10.professional skepticism 职业谨慎 Jrw R:_+|  
  11.objectivity 客观性 Y2P%0  
  12. professional competence 专业胜任能力 !WQS.&  
  13.Senior/CPA-in-charge 项目经理 cp3O$S  
  14.audit engagement letter 业务约定书 Yi#U~ h  
  15.recurring audit 连续审计 oGqbk x  
  16.the client 委托人 f VpE&F  
  17.change CPA 更换注册会计 )\l(h%s[I  
  18.the existing CPA 现任注册会计师 L%0G >2x  
  19.the successor CPA 后任注册会计师 5VK.Zs\  
  20.the preceding CPA前任注册会计师 nB#XQ8Nzx^  
  21.issue the audit report 出具审计报告 :eW`El  
  22.expert 专家 Wt9'-"c  
  23.the board of directors 董事会 = ^_4u%}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0tp3mYd  
  25.assess material misstatement risks评估重大错报风险 rI;tMNs  
  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 y[I)hSD=  
  27.a general knowledge of —— 初步了解―――的情况 FKk.BA957h  
  28.a more knowledge of—— 进一步了解的情况 ~Jx0#+z9V  
  29.the prior year‘s working papers 以前年度工作底稿 SR*KZ1U  
  30.minutes of meeting 会议纪要 pJ3Yjm[l  
  31.business risks 经营风险 "DU1k6XC  
  32.appropriateness 适当性 0m&W: c  
  33.accounting estimate 会计估计 ;wj8:9 ;  
  34.management representations 管理层声明 3YJa3fflK  
  35.going concern assumption 持续经营假设 h4k.1yH;  
  36.audit plan 审计计划 Q*8=^[x  
  37.significant audit areas 重点审计领域 N9gbj%+  
  38.error 错误 }ujl2uhM  
  39.fraud舞弊 h5VZ-v_j  
  40.modified or additional procedures 修改或追加审计程序 .{ r %C4q9  
  41.misappropriation of assets 侵占资产 S[I-Z_S  
  42.transactions without substance 虚假交易 nx'Yevi0$  
  43.unusual pressures 异常压力 [vyi_0[  
  44.the suspected noncompliance 涉嫌存在违法行为 f,'9Bj. ~  
  45.materialiy 重要性 b[`fQv$G  
  46.exceed the materiality level 超过重要性水平 oVja$;>  
  47.approach the materiality level 接近重要性水平 h!q_''*;  
  48.an acceptably low level 可接受水平 8)51p+a  
  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 pF}WMt  
  50.misstatements or omissions 错报或漏报 MtKM#@  
  51.aggregate 总计 vC>8:3Z aq  
  52.subsequent events 期后事项 Eao^/MKx-  
  53.adjust the financial statements 调整财务报表 ZBl!7_[_  
  54.perform additional audit procedures 实施追加的审计程序 j55;E E!  
  55.audit risk 审计风险 RG V}c#  
  56.detection risk 检查风险 %Ae43  
  57.inappropriate audit opinion 不适当的审计意见 (bo-JOOdY(  
  58.material misstatement 重大的错报 .Arcsg   
  59.tolerable misstatement 可容忍错报 E7>D:BQ\2  
  60.the acceptable level of detection risk 可接受的检查风险 ^%jk.*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e|S_B*1*0  
  62.simall business 小规模企业 P QA}_o  
  63.accounting system 会计系统 Gsa~zGN  
  64.test of control 控制测试 Uy5G,!  
  65.walk-through test 穿行测试 jltW@co2sV  
  66.communication 沟通 &_ W~d0  
  67.flow chart 流程图 Xjs`iK=w  
  68.reperformance of internal control 重新执行 [ T!0ka  
  69.audit evidence 审计证据 UTR`jXCg  
  70.substantive procedures 实质性程序 P1IL ]  
  71.assertions 认定 {'$+?V"&  
  72.esistence 存在 y;xY74Nq  
  73.occurrence 发生 d}--}&r  
  74.completeness 完整性 j$Wd[Ja+O  
  75.rights and obligations 权利和义务 %+0V0.  
  76.valuation and allocation 计价和分摊 \:D"#s%x  
  77.cutoff 截止 Bb zmq  
  78.accuracy 准确性 $, @,(M`i}  
  79.classification 分类 >N8*O3  
  80.inspection 检查 d_aHUmI^"  
  81.supervision of counting 监盘 ds;c\x  
  82.observation 观察 cPbAR'  
  83.confirmation 函证 ((cRe6  
  84.computation 计算 G7uYkJO  
  85.analytical procedures 分析程序 > xie+ ^  
  86.vouch 核对 1Zt>andBF  
  87.trace 追查 b  >x03%  
  88.audit sampling 审计抽样 f S-PM3  
  89.error 误差 cbaa*qoU  
  90.expected error 预期误差 pRH'>}rtuH  
  91.population 总体 $~r_&1  
  92.sampling risk 抽样风险 Q7@oAeNd  
  93.non- sampling risk 非抽样风险 L5 Q^cY]p  
  94.sampling unit 抽样单位 X(JE]6_  
  95.statistical sampling 统计抽样 KuJNK uHa.  
  96.tolerable error 可容忍误差 i.Z iLDs\7  
  97.the risk of under reliance 信赖不足风险 4c9 a"v  
  98.the risk of over reliance 信赖过度风险 Eu|O<9U\  
  99.the risk of incorrect rejection 误拒风险 S?<hs,  
  100. the risk of incorrect acceptance 误受风险 0AD8X+M{P  
  101.working trial balance 试算平衡表 k<}3_   
  102.index and cross-referencing 索引和交叉索引 P87Lo4R d  
  103.cash receipt 现金收入 ,Vfjt=6]}  
  104.cash disbursement 现金支出 8T?D#,/   
  105.bank statement 银行对账单 *~0U4kw+  
  106.bank reconciliation 银行存款余额调节表 FW)VyVFmk  
  107.balance sheet date 资产负债表日 ODNZLCB~t  
  108.net realizable value 可变现净值 +sT S1t  
  109.storeroom 仓库 uZe"M(3r$  
  110.sale invoice 销售发票 \qz! v  
  111.price list 价目表 w9TE E,t;5  
  112.positive confirmation request 积极式询证函 Y1R?, 5  
  113.negative confirmation request 消极式询证函 L%;[tu(*  
  114.purchase requisition 请购单 X+kgx!u'y  
  115.receiving report 验收报告 Wn-'iD+9<  
  116.gross margin 毛利 i !;9A6D  
  117.manufacturing overhead 制造费用 u\Y3h:@u  
  118.material requisition 领料单 2;ju/9 x  
  119.inventory-taking 存货盘点 wDDNB1_ E  
  120.bond certificate 债券 i"d&U7Q  
  121.stock certificate 股票 xO&qo8*   
  122.audit report 审计报告 J#xZ.6)  
  123.entity 被审计单位 eI,H  
  124.addressee of the audit report 审计报告的收件人 ~'v9/I-"  
  125.unqualified opinion 无保留意见 (\UpJlW  
  126.qualified opinion 保留意见 .t 7ME{  
  127.disclaimer of opinion 无法表示意见 +E-CsNAZ*"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *Gul|Lp$<I  
  A (2)absorbed overhead 已吸收制造费用 eY[kUMo  
  A (3)absorption costing 吸收成本计算 F -Bj  
  A (4)account 账户,报表   :!ablO~  
  A (5)accounting postulate 会计假设   K<q#2G0{  
  A (6)accounting series release 会计公告文件   HZqk)sN  
  A (7)accounting valuation 会计计价   xVk5%  
  A (8)account sale 承销清单 3,?LpdTS  
  A (9)accountability concept 经营责任概念   Ot`znJU@  
  A (10)accountancy 会计职业   X o$SQ0K  
  A (11)accountant 会计师   -2'1KAk-W  
  A (12)accounting 会计   iDWM-Ytx  
  A (13)agency cost 代理成本   #I1q,fm  
  A (14)accounting bases 会计基础   " v<O)1QT  
  A (15)accounting manual 会计手册   [kf6bf@  
  A (16)accounting period 会计期间   +xd@un[r<  
  A (17)accounting policies 会计方针   =Cd{bj.8  
  A (18)accounting rate of return 会计报酬率   2"HG6"Rr  
  A (19)accounting reference date 会计参照日   ! (Q[[M  
  A (20)accounting reference period 会计参照期间   Z/czAr@4  
  A (21)accrual concept 应计概念   G=]ox*BY  
  A (22)accrual expenses 应计费用   f,x;t-o+R  
  A (23)acid test ration 速动比率(酸性测试比率)   Y#QXvo%  
  A (24)acquisition 购置   mLx=Zes:.  
  A (25)acquisition accounting 收购会计   QBh*x/J  
  A (26)activity based accounting 作业基础成本计算   V!l? FOSZ  
  A (27)adjusting events 调整事项   %JgdLnQE  
  A (28)administrative expenses 行政管理费   n?;h-KKO:  
  A (29)advice note 发货通知   Lt ^*L% x  
  A (30)amortization 摊销   pHXs+Ysw +  
  A (31)analytical review 分析性检查   w{ ;Sp?Os  
  A (32)annual equivalent cost 年度等量成本法   EJ(36h  
  A (33)annual report and accounts 年度报告和报表   cyo[HI?WM  
  A (34)appraisal cost 检验成本   Fv*Et-8tN5  
  A (35)appropriation account 盈余分配账户   HX)]@qL  
  A (36)articles of association 公司章程细则   O>'tag  
  A (37)assets 资产   NeJ->x,  
  A (38)assets cover 资产保障   --EDr>'D5P  
  A (39)asset value per share 每股资产价值   sY4q$F q  
  A (40)associated company 联营公司   \d*ts(/a*  
  A (41)attainable standard 可达标准   w{t]^w:  
Si@ 6'sw  
 A (42)attributable profit 可归属利润   1[J|AkN  
  A (43)audit 审计   XOLE=zdSp  
  A (44)audit report 审计报告   ':3[?d1Es  
  A (45)auditing standards 审计准则   ,"Fl/AjO  
  A (46)authorized share capital 额定股本   3-&~jm~"  
  A (47)available hours 可用小时   zk"8mTg  
  A (48)avoidable costs 可避免成本 RL$%Vy0  
  B (49)back-to-back loan 易币贷款   cK >^8T^  
  B (50)backflush accounting 倒退成本计算   S}a]Bt  
  B (51)bad debts 坏帐   plp-[eKcD  
  B (52)bad debts ratio 坏帐比率   qZ4)) X  
  B (53)bank charges 银行手续费   *{P/3yH  
  B (54)bank overdraft 银行透支   o2'Wu:Y"  
  B (55)bank reconciliation 银行存款调节表   ^`B;SSV  
  B (56)bank statement 银行对账单   &=MVX>[  
  B (57)bankruptcy 破产   `lQ ;M?D  
  B (58)basis of apportionment 分摊基础   0 ckmHv  
  B (59)batch 批量   r<4j;"lQK  
  B (60)batch costing 分批成本计算   fERO(o  
  B (61)beta factor B(市场)风险因素   vQ]d?Tp  
  B (62)bill 账单   +g kJrw  
  B (63)bill of exchange 汇票   m"'} {3$%  
  B (64)bill of landing 提单   N .H<'Q8&  
  B (65)bill of materials 用料预计单   p_(En4QSH  
  B (66)bill payable 应付票据   uT'l.*W6i  
  B (67)bill receivable 应收票据   o.kDOqd  
  B (68)bin card 存货记录卡   ]<C]`W2{  
  B (69)bonus 红利   !n` |k  
  B (70)book-keeping 薄记   EZN!3y| m  
  B (71)Boston classification 波士顿分类   % 1$#fxR  
  B (72)breakeven chart 保本图   T=)qD2?  
  B (73)breakeven point 保本点    &x[7?Y L  
  B (74)breaking-down time 复位时间   " :vEWp+g  
  B (75)budget 预算   -- FzRO{D  
  B (76)budget center 预算中心   gnjhy1o  
  B (77)budget cost allowance 预算成本折让   ;g? |y(xv  
  B (78)budget manual 预算手册   @"MQ6u G>  
  B (79)budget period 预算期间   ]ly" K!1,  
  B (80)budgetary control 预算控制   [61*/=gWe  
  B (81)budgeted capacity 预算生产能力   "TJ*mN.i{}  
  B (82)burden 制造费用   g&85L$   
  B (83)business center 经营中心   fBctG~CJH  
  B (84)business entity 营业个体   n=bdV(?4  
  B (85)business unit 经营单位   {?5iK1|}K  
 B (86)buy-out management 管理性购买产权   * m^\&  
  B (87)by-product 副产品 BV`\6SM~  
  C (88)called-up share capital 催缴股本   PCHspe9!y  
  C (89)capacity 生产能力   jeJgDAUv  
  C (90)capacity ratios 生产能力比率   U: Wet,  
  C (91)capital 资本   @aZTx/  
  C (92)capital assets pricing model资本资产计价模式   g27'il  
  C (93)capital commitment 承诺资本   >Rd~-w)!|  
  C (94)capital employed 已运用的资本   3V?x&qlP>  
  C (95)capital expenditure 资本支出   XC)9aC@s  
  C (96)capital expenditureauthorization 资本支出核准   ,!b< SQ5M  
  C (97)capital expenditure control 资本支出控制   %^ HE^ &  
  C (98)capital expenditure proposal资本支出申请   ~^V&n`*7D  
  C (99)capital funding planning 资本基金筹集计划   4|E^ #C  
  C (100)capital gain 资本收益   -PAEJn5$O  
  C (101)capital investment appraisal资本投资评估   3,Yr%`/5'  
  C (102)capital maintenance 资本保全   8"9&x} tl-  
  C (103)capital resource planning 资本资源计划   O"+0 b|  
  C (104)capital surplus 资本盈余   $q)YC.5$  
  C (105)capital turnover 资本周转率   V(F9=r<X  
  C (106)card 记录卡   |Z<\kx  
  C (107)cash 现金   #$- E5R;x  
  C (108)cash account 现金账户   T"W<l4i-  
  C (109)cash book 现金账薄   h7!O K  
  C (110)cash cow 金牛产品   ESIP+  
  C (111)cash flow 现金流量   *H/3xPh,*  
  C (112)cash discounted 现金贴现   twq~.:<o  
  C (113)cash flow budget 现金流量预算   ;6Yg}L  
  C (114)cash flow statement 现金流量表   xF8n=Lc  
  C (115)cash ledger 现金分类账   P .m@|w&.K  
  C (116)cash limit 现金限额   ~}}<+JEEO  
  C (117)CCA 现时成本会计   Vv}R S@4U  
  C (118)center 中心   8ROKfPj;z  
  C (119)changeover time 变更时间   Ze eV-  
  C (120)chartered entity 特许经济个体   xBVOIc[4(  
  C (121)cheque 支票   3WJk04r  
  C (122)cheque register 支票登记薄   GQn:lu3j:  
  C (123)coin analysis 零钱分类   PY.K_(D  
  C (124)classification 分类   dHXe2rTE;&  
  C (125)clock card 工时卡   Z|uvrFa  
  C (126)code 代码   #BUq;5  
  C (127)commitment accounting 承诺确认会计   fw jo?  
  C (128)common cost 共同成本   L^ J|cgmNw  
  C (129)company limited byguarantee 有限担保责任公司   dA~:L`A|X  
C (130)company limited shares 股份有限公司   DFK@/.V  
  C (131)competitive position 竞争能力状况   M`H#Qo5/  
  C (132)concept 概念   #f2k*8"eAF  
  C (133)conglomerate 跨行业企业   j)mU`b_  
  C (134)consistency concept 一致性概念   )N&SrzqTK  
  C (135)consolidated accounts 合并报表   phuiLW{&  
  C (136)consolidation accounting 合并会计   6M*z`B{hV  
  C (137)consortium 财团   0%rDDB  
  C (138)contingency plan 应急计划   }} =n]_f  
  C (139)contingent liabilities 或有负债   I?3b}#&V9  
  C (140)continuous operation 连续生产   <|}Z6Ti  
  C (141)contra 抵消   pT]hPuC  
  C (142)contract cost 合同成本   UhDQl%&He  
  C (143)contract costing 合同成本计算   n[iwi   
  C (144)contribution 贡献毛益   S)WxTE9  
  C (145)contribution centre 贡献中心   {fR\yWkt?  
  C (146)contribution chart 贡献图   CUI3^;&S  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   't5ufAT  
  C (148)contribution to salesration 贡献毛益对销售比率   6DHK&<=D8  
  C (149)control 控制   Yub}AuU`v  
  C (150)control account 控制帐户   Y,)(Q  
  C (151)control limits 控制限度   x|rc[e%k  
  C (152)controllability concept 可控制概念   l/'Gbu ECm  
  C (153)controllable cost 可控制成本   2!s PgIz  
  C (154)conversion cost 加工成本   cmG27\cRO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _YF >Y=D-  
  C (156)corporate appraisal 公司评估   ?$f.[;mh  
  C (157)corporate planning 公司计划   Jw;~$  
  C (158)corporate social reporting 公司社会报告   sN[}B{+  
  C (159)corporation 股份公司   [Km{6L&  
  C (160)cost 成本   L7C ;l,ot  
  C (161)cost account 成本帐户   ?s^ qWA  
  C (162)cost accounting 成本会计   SsZC g#i  
  C (163)cost accounting manual 成本手册   "`49m7q1H  
  C (164)cost accounts calendar 成本报表的日历时间   xpR`fq  
  C (165)cost adjustment 成本调整   ?.46X^  
  C (166)cost allocation 成本分配   @sLN  
  C (167)cost apportionment 成本分摊   fs 'SCwx  
  C (168)cost attribution 成本归属   Ib#-M;{  
  C (169)cost audit 成本审计   *-nO,K>y`  
  C (170)cost behaviour 成本性态   eJ?oz^  
  C (171)cost benefit analysis 成本效益分析   0Qt !w(  
  C (172)cost center 成本中心   pWV_KS  
  C (173)cost driver 成本动因
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