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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
-cEjB%Neo  
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注会《审计》英语常用词汇 {B uh5U,  
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  1.audit   审计 +ImPNwrY  
  2.attestation   鉴证 |5`z;u7V  
  3.credibility   可信赖程度 ,M5J~Ga  
  4.audit of financial statements 财务报表审计 p-r} zc9@  
  5.agreed-upon procedures 执行商定程序 * r$(lf  
  6.high levels of assurance 高水平保证 or>5a9pj  
  7.compilation 编制 MHk\y2`/;  
  8.reliability 可靠性 wSnY;Z9W_  
  9.relevance 相关性 H/Y ZwDx,i  
  10.professional skepticism 职业谨慎 (Z;-u+ }.  
  11.objectivity 客观性 mRFcZ.7  
  12. professional competence 专业胜任能力 u\.7#D>  
  13.Senior/CPA-in-charge 项目经理 cYq<.A(hVj  
  14.audit engagement letter 业务约定书 ^.M*pe  
  15.recurring audit 连续审计 vEOoG>'Zq  
  16.the client 委托人 Fz~-m#T s  
  17.change CPA 更换注册会计 C]p3,G,oN  
  18.the existing CPA 现任注册会计师 1\TXb!OtL  
  19.the successor CPA 后任注册会计师 D`2Iy.|!  
  20.the preceding CPA前任注册会计师 p.n+m[  
  21.issue the audit report 出具审计报告 Z@=#ry  
  22.expert 专家 .{*V^[.  
  23.the board of directors 董事会 F2:?lmhL<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s -~Tf|  
  25.assess material misstatement risks评估重大错报风险 &%$r3ePwc  
  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 1|Us"GQ (n  
  27.a general knowledge of —— 初步了解―――的情况 =4 36/O`K  
  28.a more knowledge of—— 进一步了解的情况 N{ @B@]  
  29.the prior year‘s working papers 以前年度工作底稿 '/J}T -,Z  
  30.minutes of meeting 会议纪要 ;*[nZV>  
  31.business risks 经营风险 ;gu_ /[P  
  32.appropriateness 适当性 &ScADmZP^d  
  33.accounting estimate 会计估计 ;3-5U&Axt  
  34.management representations 管理层声明 2r^|  
  35.going concern assumption 持续经营假设 swntz  
  36.audit plan 审计计划 C2<! .l  
  37.significant audit areas 重点审计领域 S9U,so?  
  38.error 错误 TG~:Cmc  
  39.fraud舞弊 4jfkCU  
  40.modified or additional procedures 修改或追加审计程序 CD;C z*c  
  41.misappropriation of assets 侵占资产 PTXy: >]M  
  42.transactions without substance 虚假交易 RHZ5f0b4L  
  43.unusual pressures 异常压力 OEnJ".&V  
  44.the suspected noncompliance 涉嫌存在违法行为 K1AI:$H  
  45.materialiy 重要性 %+ynrg-  
  46.exceed the materiality level 超过重要性水平 b)tvXiO1>  
  47.approach the materiality level 接近重要性水平 s `B"qw  
  48.an acceptably low level 可接受水平 za `  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `BG{\3>  
  50.misstatements or omissions 错报或漏报 l\vtz5L  
  51.aggregate 总计 Q-k{Lqa-  
  52.subsequent events 期后事项 u_[s+ J/  
  53.adjust the financial statements 调整财务报表 Z_.Eale^  
  54.perform additional audit procedures 实施追加的审计程序 s_}T -%\  
  55.audit risk 审计风险  |W];8  
  56.detection risk 检查风险 VImcW;Xa  
  57.inappropriate audit opinion 不适当的审计意见 +1zCb=;!{  
  58.material misstatement 重大的错报 9 ,=7Uh#7  
  59.tolerable misstatement 可容忍错报 5*l~7R  
  60.the acceptable level of detection risk 可接受的检查风险 7aUk?Hf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (p08jR '5  
  62.simall business 小规模企业 ^p ?O1qTg  
  63.accounting system 会计系统 O]o `! c  
  64.test of control 控制测试 dlsVE~_G  
  65.walk-through test 穿行测试 s-!Bpr16o0  
  66.communication 沟通 rV>/:FG  
  67.flow chart 流程图 po~V{>fUm  
  68.reperformance of internal control 重新执行 B`3RyM"J@  
  69.audit evidence 审计证据 (vMC.y5  
  70.substantive procedures 实质性程序 g .ty#Z=:  
  71.assertions 认定 CZcn X8P'8  
  72.esistence 存在 +P2f<~  
  73.occurrence 发生 ^R',P(@oL  
  74.completeness 完整性 { %.FIw k  
  75.rights and obligations 权利和义务 Mn7nS:  
  76.valuation and allocation 计价和分摊 5}@6euT5$  
  77.cutoff 截止 ~( 54-9&  
  78.accuracy 准确性 z;yb;),  
  79.classification 分类 m{4e+&S|  
  80.inspection 检查 &rj3UF@hb  
  81.supervision of counting 监盘 zA4m !l*eM  
  82.observation 观察 6Y<'Lyg/  
  83.confirmation 函证 b1Bu5%bt,:  
  84.computation 计算 1:%HE*r  
  85.analytical procedures 分析程序 Ao~ZK[u  
  86.vouch 核对 PYX]ld.E  
  87.trace 追查 /*\pm!]._^  
  88.audit sampling 审计抽样 -h+=^,  
  89.error 误差 OoL #8R  
  90.expected error 预期误差 (,<&H;,8  
  91.population 总体 {Bk9]:'$5  
  92.sampling risk 抽样风险 Ta^l1]9.*  
  93.non- sampling risk 非抽样风险 E#?*6/  
  94.sampling unit 抽样单位 3#o!K  
  95.statistical sampling 统计抽样 jsL\{I^>  
  96.tolerable error 可容忍误差 U+gOojRy{  
  97.the risk of under reliance 信赖不足风险 q{I,i(%m8  
  98.the risk of over reliance 信赖过度风险 bkk1_X  
  99.the risk of incorrect rejection 误拒风险 Ej\EuX  
  100. the risk of incorrect acceptance 误受风险 $ K1 /^  
  101.working trial balance 试算平衡表 T 7`9[  
  102.index and cross-referencing 索引和交叉索引 &(a#I]`9M  
  103.cash receipt 现金收入 ~RGZY/4  
  104.cash disbursement 现金支出 rV.04m,  
  105.bank statement 银行对账单 VU6nu4   
  106.bank reconciliation 银行存款余额调节表 +rse,b&U(  
  107.balance sheet date 资产负债表日 D5x }V  
  108.net realizable value 可变现净值 ej-x^G?C  
  109.storeroom 仓库 .zxP,]"l  
  110.sale invoice 销售发票 HPJ\]HV(  
  111.price list 价目表  Gh;Ju[6  
  112.positive confirmation request 积极式询证函 9i4!^DM_  
  113.negative confirmation request 消极式询证函 Y Y4" r\V  
  114.purchase requisition 请购单 ;O` \rP5w  
  115.receiving report 验收报告 )QS4Z{)U  
  116.gross margin 毛利 Du@?j7&l=$  
  117.manufacturing overhead 制造费用 Esh3 cn4  
  118.material requisition 领料单 S0?4}7`A  
  119.inventory-taking 存货盘点 dm;H0v+Y'  
  120.bond certificate 债券 ]l\'1-/  
  121.stock certificate 股票 H>Wi(L7  
  122.audit report 审计报告 Itn7Kl  
  123.entity 被审计单位 0\3mS{s  
  124.addressee of the audit report 审计报告的收件人 {*WJ"9ujp]  
  125.unqualified opinion 无保留意见 V?"X0>]0  
  126.qualified opinion 保留意见 QH%Zbt2qS  
  127.disclaimer of opinion 无法表示意见 pm$ZKM  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +76{S_CZ  
  A (2)absorbed overhead 已吸收制造费用 @pq#?  
  A (3)absorption costing 吸收成本计算 Fl{:aq"3  
  A (4)account 账户,报表   {;.q?mj  
  A (5)accounting postulate 会计假设   g D&/ k  
  A (6)accounting series release 会计公告文件   f4.k%|]  
  A (7)accounting valuation 会计计价   )X*?M?~\  
  A (8)account sale 承销清单 -1dbJ/)  
  A (9)accountability concept 经营责任概念   EX^}#|e*h  
  A (10)accountancy 会计职业   &6!~Q,;K-  
  A (11)accountant 会计师   VxD_:USIF  
  A (12)accounting 会计   IH qY/j  
  A (13)agency cost 代理成本   8vFt<k}G  
  A (14)accounting bases 会计基础   Wr3j8"f/  
  A (15)accounting manual 会计手册   u{Jv6K,  
  A (16)accounting period 会计期间   ~x<nz/^  
  A (17)accounting policies 会计方针   jIY    
  A (18)accounting rate of return 会计报酬率   ;A^0="x&  
  A (19)accounting reference date 会计参照日   m\a_0!K  
  A (20)accounting reference period 会计参照期间   WT(inf[  
  A (21)accrual concept 应计概念   +Kc1a;  
  A (22)accrual expenses 应计费用   QoZ7l]^  
  A (23)acid test ration 速动比率(酸性测试比率)   q-c9YOz_  
  A (24)acquisition 购置   aq-`Bar  
  A (25)acquisition accounting 收购会计   d D6I @N)X  
  A (26)activity based accounting 作业基础成本计算   a& >(*PQ  
  A (27)adjusting events 调整事项   (_&W@:"z  
  A (28)administrative expenses 行政管理费   zJ;K4)"j  
  A (29)advice note 发货通知   v(ABZNIn  
  A (30)amortization 摊销   R#j -Z#/"  
  A (31)analytical review 分析性检查   gucd]VH  
  A (32)annual equivalent cost 年度等量成本法   3f'dBn5  
  A (33)annual report and accounts 年度报告和报表   !'uLV#YEZ  
  A (34)appraisal cost 检验成本   K:}~8 P>^  
  A (35)appropriation account 盈余分配账户   ogN/zIU+VA  
  A (36)articles of association 公司章程细则   :00 #l]g0q  
  A (37)assets 资产   cSdkhRAn  
  A (38)assets cover 资产保障   oK3uGPi  
  A (39)asset value per share 每股资产价值   +rEq E/QF  
  A (40)associated company 联营公司   En@] xvE  
  A (41)attainable standard 可达标准   {"<6'2T3  
c&zZsJ"~  
 A (42)attributable profit 可归属利润   *2M M   
  A (43)audit 审计   _4E . P  
  A (44)audit report 审计报告   $lkd9r1   
  A (45)auditing standards 审计准则   [~&C6pR  
  A (46)authorized share capital 额定股本   e_C9VNP  
  A (47)available hours 可用小时   U3SF'r8  
  A (48)avoidable costs 可避免成本 -ya0!D  
  B (49)back-to-back loan 易币贷款   $`q8-+ {  
  B (50)backflush accounting 倒退成本计算   i!zh9,i>M  
  B (51)bad debts 坏帐   \EH:FM}l,  
  B (52)bad debts ratio 坏帐比率   d~L`*"/)[  
  B (53)bank charges 银行手续费   %(4G[R[  
  B (54)bank overdraft 银行透支   BoZ G^  
  B (55)bank reconciliation 银行存款调节表   X]'Hz@$N  
  B (56)bank statement 银行对账单   wk { 9  
  B (57)bankruptcy 破产   r,p6J7/lfS  
  B (58)basis of apportionment 分摊基础   gcImk0NIY  
  B (59)batch 批量   xl5n(~g)p  
  B (60)batch costing 分批成本计算   @\gTi;u/x  
  B (61)beta factor B(市场)风险因素   x' Z<  
  B (62)bill 账单   S312h'K j  
  B (63)bill of exchange 汇票   x?Wt\<|h!  
  B (64)bill of landing 提单   3#>;h  
  B (65)bill of materials 用料预计单   c"ukV_6~J  
  B (66)bill payable 应付票据   y^; =+Z  
  B (67)bill receivable 应收票据   $@_7HE3  
  B (68)bin card 存货记录卡   Ph&AP*Fq  
  B (69)bonus 红利   bH7[6#y$  
  B (70)book-keeping 薄记   T-7'#uB.m  
  B (71)Boston classification 波士顿分类   U\S%Jq*  
  B (72)breakeven chart 保本图   f _1#>]  
  B (73)breakeven point 保本点   v4L#^Jw(^p  
  B (74)breaking-down time 复位时间   <}pwFl8C)  
  B (75)budget 预算   NN5V|# P}  
  B (76)budget center 预算中心   '"}|'J  
  B (77)budget cost allowance 预算成本折让   H) g:<  
  B (78)budget manual 预算手册   ^G63GYh]y  
  B (79)budget period 预算期间   9kPwUAw  
  B (80)budgetary control 预算控制   Z<a6U 3  
  B (81)budgeted capacity 预算生产能力   o{*8l#x8  
  B (82)burden 制造费用   S=O/W(ZB  
  B (83)business center 经营中心   &]~z-0`$!  
  B (84)business entity 营业个体   y:!MWZ  
  B (85)business unit 经营单位   & -  
 B (86)buy-out management 管理性购买产权   1E Lzzn  
  B (87)by-product 副产品  9H*$3  
  C (88)called-up share capital 催缴股本   <i'4EnO  
  C (89)capacity 生产能力   "Kk3#  
  C (90)capacity ratios 生产能力比率   %8H*}@n  
  C (91)capital 资本   ?uUK9 *N  
  C (92)capital assets pricing model资本资产计价模式   u(JC 4w'  
  C (93)capital commitment 承诺资本   VVuL+i  
  C (94)capital employed 已运用的资本   k/nOz*  
  C (95)capital expenditure 资本支出   <[xxCW(2  
  C (96)capital expenditureauthorization 资本支出核准   *iF>}yhe  
  C (97)capital expenditure control 资本支出控制   uF>I0J#z?  
  C (98)capital expenditure proposal资本支出申请   ;VS;),h/  
  C (99)capital funding planning 资本基金筹集计划   ToJV.AdfT  
  C (100)capital gain 资本收益   L>{E8qv>w  
  C (101)capital investment appraisal资本投资评估   Uq)|]a&e  
  C (102)capital maintenance 资本保全   84P^7[YX>  
  C (103)capital resource planning 资本资源计划   ]}9cOb%I  
  C (104)capital surplus 资本盈余   Cog Lo&.  
  C (105)capital turnover 资本周转率   ,_`\c7@  
  C (106)card 记录卡   0CY_nn#3  
  C (107)cash 现金   !U#kUj:4I  
  C (108)cash account 现金账户   f+0dwlIlC$  
  C (109)cash book 现金账薄   JGZ,5RTq4-  
  C (110)cash cow 金牛产品   +S M $#  
  C (111)cash flow 现金流量   'DF3|A],  
  C (112)cash discounted 现金贴现   NTiJEzW}  
  C (113)cash flow budget 现金流量预算   yhEU *\:  
  C (114)cash flow statement 现金流量表   ZeK*MPxQ  
  C (115)cash ledger 现金分类账   '9GHmtdO,  
  C (116)cash limit 现金限额   5(>m=ef"  
  C (117)CCA 现时成本会计   ]M{SM`Ya  
  C (118)center 中心   3a#637%  
  C (119)changeover time 变更时间   -$;H_B+.  
  C (120)chartered entity 特许经济个体   :<%K6?'@^  
  C (121)cheque 支票   %Ua*}C   
  C (122)cheque register 支票登记薄   3P/T`)V  
  C (123)coin analysis 零钱分类   }.gDaxj  
  C (124)classification 分类   tjOfekU  
  C (125)clock card 工时卡    <_MQC  
  C (126)code 代码   q=bJ9iJsq  
  C (127)commitment accounting 承诺确认会计   _h_;nS.Y  
  C (128)common cost 共同成本   dk({J   
  C (129)company limited byguarantee 有限担保责任公司   }*$-rieg  
C (130)company limited shares 股份有限公司   2U>1-p&dn  
  C (131)competitive position 竞争能力状况   ]*}*zXN/E  
  C (132)concept 概念   +n9&q#ah  
  C (133)conglomerate 跨行业企业   FH M^x2  
  C (134)consistency concept 一致性概念   &X_I^*  
  C (135)consolidated accounts 合并报表   4cJ^L <  
  C (136)consolidation accounting 合并会计   JU<<,0  
  C (137)consortium 财团   s;}';#  
  C (138)contingency plan 应急计划   Rjo6Pd{d<  
  C (139)contingent liabilities 或有负债   WKBPqfC  
  C (140)continuous operation 连续生产    ^]wm Y  
  C (141)contra 抵消   -+|0LXo  
  C (142)contract cost 合同成本   60~{sk~E  
  C (143)contract costing 合同成本计算   (W3R3>;  
  C (144)contribution 贡献毛益   9|jIrS%/~  
  C (145)contribution centre 贡献中心   (0D0G-r:  
  C (146)contribution chart 贡献图   S~YrXQ{_>-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xQ1&j,R]  
  C (148)contribution to salesration 贡献毛益对销售比率   %S>lPt  
  C (149)control 控制   AyNl,Xyc4  
  C (150)control account 控制帐户   {FQ dDIj#  
  C (151)control limits 控制限度   3`#sXt9C  
  C (152)controllability concept 可控制概念   \R&`bAdk  
  C (153)controllable cost 可控制成本   g_>)Q  
  C (154)conversion cost 加工成本   peGXU/5.I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fLc<}DF  
  C (156)corporate appraisal 公司评估   D8`,PXtV  
  C (157)corporate planning 公司计划   VbBZ\`b  
  C (158)corporate social reporting 公司社会报告   L)Un9&4L  
  C (159)corporation 股份公司   XpOs nvW  
  C (160)cost 成本   L4.yrA-]C%  
  C (161)cost account 成本帐户   "5XD+qi  
  C (162)cost accounting 成本会计   !Si ZA"  
  C (163)cost accounting manual 成本手册   ]t0?,q. $7  
  C (164)cost accounts calendar 成本报表的日历时间   D6bCC; h=  
  C (165)cost adjustment 成本调整   2c0eh-Gf  
  C (166)cost allocation 成本分配   xkUsZ*X8B  
  C (167)cost apportionment 成本分摊   J;m[1Mae&  
  C (168)cost attribution 成本归属   P; hjr;  
  C (169)cost audit 成本审计   FjiLc=RXXz  
  C (170)cost behaviour 成本性态   SL%4w<  
  C (171)cost benefit analysis 成本效益分析   2)[81a  
  C (172)cost center 成本中心   34JkB+#a  
  C (173)cost driver 成本动因
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