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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 2t3'"8xJ  
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  1.audit   审计 -'FzH?q:  
  2.attestation   鉴证 ;F@N2j#  
  3.credibility   可信赖程度 :*aBiX"  
  4.audit of financial statements 财务报表审计 OTA@4~{C  
  5.agreed-upon procedures 执行商定程序 N#-P}\Q9  
  6.high levels of assurance 高水平保证 n{dl- P  
  7.compilation 编制 !@9Vq6  
  8.reliability 可靠性  A7*<,]qT  
  9.relevance 相关性 _cqB p7  
  10.professional skepticism 职业谨慎 iV!o)WvG,F  
  11.objectivity 客观性 [:x^ffs  
  12. professional competence 专业胜任能力 X6jW mo8]  
  13.Senior/CPA-in-charge 项目经理 Fi+v:L|  
  14.audit engagement letter 业务约定书 ? \dY!  
  15.recurring audit 连续审计 +$KUy>  
  16.the client 委托人  )_P|_(  
  17.change CPA 更换注册会计 lE~5 b  
  18.the existing CPA 现任注册会计师 w /$4 Rv+S  
  19.the successor CPA 后任注册会计师 @B;2z_Y!l  
  20.the preceding CPA前任注册会计师 o +sb2:x  
  21.issue the audit report 出具审计报告 S) /(~  
  22.expert 专家 &>UI{  
  23.the board of directors 董事会 5CZii=@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }Yt/e-Yg%r  
  25.assess material misstatement risks评估重大错报风险  {AbQaw  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cXx?MF5  
  27.a general knowledge of —— 初步了解―――的情况 1$Rua  
  28.a more knowledge of—— 进一步了解的情况 3fJ GJW!zu  
  29.the prior year‘s working papers 以前年度工作底稿 /3F4t V  
  30.minutes of meeting 会议纪要 %./vh=5)  
  31.business risks 经营风险 ,E{z+:Es  
  32.appropriateness 适当性 ?mxBMtc  
  33.accounting estimate 会计估计 T^3_d93}d  
  34.management representations 管理层声明 zc&>RM  
  35.going concern assumption 持续经营假设 -POV#1s  
  36.audit plan 审计计划 ~y.{WuUD  
  37.significant audit areas 重点审计领域 nUi 4!|r  
  38.error 错误 8OoKP4,;  
  39.fraud舞弊 *NdSL  
  40.modified or additional procedures 修改或追加审计程序 a?bSMt}  
  41.misappropriation of assets 侵占资产 X UT,)dL  
  42.transactions without substance 虚假交易 tMxa:h;/x  
  43.unusual pressures 异常压力 ~|e?@3_G  
  44.the suspected noncompliance 涉嫌存在违法行为 1!,xB]v1Ri  
  45.materialiy 重要性 CV%AqJN  
  46.exceed the materiality level 超过重要性水平 lP*_dt9  
  47.approach the materiality level 接近重要性水平 t\ J5np  
  48.an acceptably low level 可接受水平 HS3] 8nJW  
  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 x8i;uH\8  
  50.misstatements or omissions 错报或漏报 zr~hGhfq  
  51.aggregate 总计 ^&oa\7<'  
  52.subsequent events 期后事项 }gQ FWT  
  53.adjust the financial statements 调整财务报表 ~1xln?Q  
  54.perform additional audit procedures 实施追加的审计程序 H!Gsu$C  
  55.audit risk 审计风险 5)fEs.r0 U  
  56.detection risk 检查风险 U)~?/s{v  
  57.inappropriate audit opinion 不适当的审计意见 Ws"eF0,'Z  
  58.material misstatement 重大的错报 OfC0 lb:c  
  59.tolerable misstatement 可容忍错报 HvSKR1wL\  
  60.the acceptable level of detection risk 可接受的检查风险 #9aB3C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +]^6&MqO  
  62.simall business 小规模企业 vL"U=Q+/eY  
  63.accounting system 会计系统 >S4klW=*I  
  64.test of control 控制测试 BgLW!|T[  
  65.walk-through test 穿行测试 4.)hCb  
  66.communication 沟通 lhsd 39NM  
  67.flow chart 流程图 ,7:_M> -3g  
  68.reperformance of internal control 重新执行 O,(p><k$/  
  69.audit evidence 审计证据 ?;!d5Xuu  
  70.substantive procedures 实质性程序 {2<A\nW  
  71.assertions 认定 cI)T@Zg_o+  
  72.esistence 存在 @!z9 .o;  
  73.occurrence 发生 H\7#$ HB  
  74.completeness 完整性 }LLnJl~Z  
  75.rights and obligations 权利和义务 `2X~3im  
  76.valuation and allocation 计价和分摊 _:ypPR J  
  77.cutoff 截止 xQV5-VoFC  
  78.accuracy 准确性 23XSQHVx  
  79.classification 分类 r8\"'4B1  
  80.inspection 检查 a nK7j2  
  81.supervision of counting 监盘 B0Ql1x#x  
  82.observation 观察 dIiQ^M  
  83.confirmation 函证 "Sp+Q&2U  
  84.computation 计算 .a._WZF  
  85.analytical procedures 分析程序 Qhlgu!  
  86.vouch 核对 b|F_]i T  
  87.trace 追查 P?%kV  
  88.audit sampling 审计抽样 m1DzU q;  
  89.error 误差 4naL2 Y!  
  90.expected error 预期误差 ,c#IxB/0  
  91.population 总体 d<mj=V@bd  
  92.sampling risk 抽样风险 rblEyCR  
  93.non- sampling risk 非抽样风险 '51DdT U  
  94.sampling unit 抽样单位 D<9FSxl6  
  95.statistical sampling 统计抽样 L}O_1+b  
  96.tolerable error 可容忍误差 ;O=tSEe  
  97.the risk of under reliance 信赖不足风险 &|('z\k  
  98.the risk of over reliance 信赖过度风险 *B"p:F7J|  
  99.the risk of incorrect rejection 误拒风险 v;.7-9c*  
  100. the risk of incorrect acceptance 误受风险 nbM[?=WS  
  101.working trial balance 试算平衡表 &oJ=   
  102.index and cross-referencing 索引和交叉索引 $_s"16s  
  103.cash receipt 现金收入 \Z0-o&;w  
  104.cash disbursement 现金支出 r )8[LN-  
  105.bank statement 银行对账单 ( )1\b  
  106.bank reconciliation 银行存款余额调节表 :wiQ^ea  
  107.balance sheet date 资产负债表日 +*"u(7AV  
  108.net realizable value 可变现净值 J6Uo+0S  
  109.storeroom 仓库 ,f0|eu>  
  110.sale invoice 销售发票 g{K*EL <  
  111.price list 价目表 {qO[93yg)/  
  112.positive confirmation request 积极式询证函 g:0-` ,[  
  113.negative confirmation request 消极式询证函 hES_JbX}]  
  114.purchase requisition 请购单 rlSar$  
  115.receiving report 验收报告 ^Glmg}>q  
  116.gross margin 毛利 _l$V|  
  117.manufacturing overhead 制造费用 +4G]!tV6  
  118.material requisition 领料单 #" {wm  
  119.inventory-taking 存货盘点 *FoH '\=  
  120.bond certificate 债券  QDCu  
  121.stock certificate 股票 o*OYZ/_L  
  122.audit report 审计报告 e| x1Dq  
  123.entity 被审计单位 TR:V7 d  
  124.addressee of the audit report 审计报告的收件人 2QwdDKMS_  
  125.unqualified opinion 无保留意见 7J@iJW],,  
  126.qualified opinion 保留意见 [DS.@97n  
  127.disclaimer of opinion 无法表示意见 po@=$HK  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   uan%j]|q%  
  A (2)absorbed overhead 已吸收制造费用 5U)Ia>p  
  A (3)absorption costing 吸收成本计算 Fd@n#DR `  
  A (4)account 账户,报表   eSvS<\p  
  A (5)accounting postulate 会计假设   wZ7Opm<nt  
  A (6)accounting series release 会计公告文件   " `rkp=  
  A (7)accounting valuation 会计计价   Fj? Q4_  
  A (8)account sale 承销清单 E^kB|; Ki  
  A (9)accountability concept 经营责任概念   m\QUt ;  
  A (10)accountancy 会计职业   8J nb/A}  
  A (11)accountant 会计师   AD_RU_a9  
  A (12)accounting 会计   S<do.{|p[  
  A (13)agency cost 代理成本   =6FA(R|QU  
  A (14)accounting bases 会计基础   $#R@x.=  
  A (15)accounting manual 会计手册   ziUEA>m */  
  A (16)accounting period 会计期间   ;.$AhjqiP  
  A (17)accounting policies 会计方针   ph*?y  
  A (18)accounting rate of return 会计报酬率   F_>OpT  
  A (19)accounting reference date 会计参照日   N!R>L{H>  
  A (20)accounting reference period 会计参照期间   ' S%?&4  
  A (21)accrual concept 应计概念   K q;X(&Z  
  A (22)accrual expenses 应计费用   ;a@%FWc  
  A (23)acid test ration 速动比率(酸性测试比率)   {%g]Ym=  
  A (24)acquisition 购置   lu~<pfg  
  A (25)acquisition accounting 收购会计   m x`QBJ  
  A (26)activity based accounting 作业基础成本计算   vv0A5p8H  
  A (27)adjusting events 调整事项   #{-l(016y  
  A (28)administrative expenses 行政管理费   BYjEo  
  A (29)advice note 发货通知   Ql`N)!  
  A (30)amortization 摊销   1F`1(MYt9  
  A (31)analytical review 分析性检查   IM-O<T6r[N  
  A (32)annual equivalent cost 年度等量成本法   "+SnHpNx  
  A (33)annual report and accounts 年度报告和报表   $tKz|H)  
  A (34)appraisal cost 检验成本   \0gU)tVZ  
  A (35)appropriation account 盈余分配账户   klkshlk d  
  A (36)articles of association 公司章程细则   |~)!8N.{  
  A (37)assets 资产   AQAZ+g(IK  
  A (38)assets cover 资产保障   )1#J4  
  A (39)asset value per share 每股资产价值   tf1iRXf8  
  A (40)associated company 联营公司   l/WQqT  
  A (41)attainable standard 可达标准    ! @EZ  
mn5y]:;`  
 A (42)attributable profit 可归属利润   1 Hw%DJ  
  A (43)audit 审计   0?@;zTE0  
  A (44)audit report 审计报告   B?bdHO:E~  
  A (45)auditing standards 审计准则   D==C"}J  
  A (46)authorized share capital 额定股本   jL^3/0"o  
  A (47)available hours 可用小时   F3)w('h9c  
  A (48)avoidable costs 可避免成本 be^+X[  
  B (49)back-to-back loan 易币贷款   ]7+9>V  
  B (50)backflush accounting 倒退成本计算   j P(|pz  
  B (51)bad debts 坏帐   7T[Kjn^{Oj  
  B (52)bad debts ratio 坏帐比率   CKB~&>xx  
  B (53)bank charges 银行手续费   -@=As00Bg  
  B (54)bank overdraft 银行透支   fXo$1!  
  B (55)bank reconciliation 银行存款调节表   Mk-zeq<2z  
  B (56)bank statement 银行对账单   n-djAhy  
  B (57)bankruptcy 破产   Y)V)g9  
  B (58)basis of apportionment 分摊基础   iX]tL:,~i  
  B (59)batch 批量   $, I%g<  
  B (60)batch costing 分批成本计算   ut SW>  
  B (61)beta factor B(市场)风险因素   [2*?b/q3J  
  B (62)bill 账单   t,D7X1W  
  B (63)bill of exchange 汇票   %s&"gWi  
  B (64)bill of landing 提单   )4O>V?B  
  B (65)bill of materials 用料预计单   O0`o0 !=P  
  B (66)bill payable 应付票据   H\r- ;,&  
  B (67)bill receivable 应收票据   H6o_*Y  
  B (68)bin card 存货记录卡   3UR'*5|'  
  B (69)bonus 红利   CdZS"I  
  B (70)book-keeping 薄记   M9C v00&  
  B (71)Boston classification 波士顿分类   JE~;gz]  
  B (72)breakeven chart 保本图   YY4XCkt  
  B (73)breakeven point 保本点   g"}j  
  B (74)breaking-down time 复位时间   3ncL351k  
  B (75)budget 预算   AHB_[i'>7  
  B (76)budget center 预算中心   y=HM]EH>  
  B (77)budget cost allowance 预算成本折让   ]a=n(`l?  
  B (78)budget manual 预算手册   x->H~/  
  B (79)budget period 预算期间   T<ka4  
  B (80)budgetary control 预算控制   _&SST)Y|  
  B (81)budgeted capacity 预算生产能力   d?6\  
  B (82)burden 制造费用   h/s8".\  
  B (83)business center 经营中心   8wH1x .  
  B (84)business entity 营业个体   v#^_|  
  B (85)business unit 经营单位   (fqU73  
 B (86)buy-out management 管理性购买产权   SJ7-lben3  
  B (87)by-product 副产品 +o3 ZQ9  
  C (88)called-up share capital 催缴股本   )B$Uo,1  
  C (89)capacity 生产能力   Pl/B#Sbf'  
  C (90)capacity ratios 生产能力比率   |U:VkiKt  
  C (91)capital 资本   xofxE4.  
  C (92)capital assets pricing model资本资产计价模式   9O4\DRe5 c  
  C (93)capital commitment 承诺资本   #Fkn-/nL  
  C (94)capital employed 已运用的资本   <^n@q f}  
  C (95)capital expenditure 资本支出   r?%,#1|$$  
  C (96)capital expenditureauthorization 资本支出核准   +*`>7m<^  
  C (97)capital expenditure control 资本支出控制    =v!'?  
  C (98)capital expenditure proposal资本支出申请   WupONrH1e  
  C (99)capital funding planning 资本基金筹集计划   -/ YY.F-  
  C (100)capital gain 资本收益   =WEWs4V5A  
  C (101)capital investment appraisal资本投资评估   P0c6?K6 j  
  C (102)capital maintenance 资本保全   0Qr|!B:+9)  
  C (103)capital resource planning 资本资源计划   /Z1>3=G by  
  C (104)capital surplus 资本盈余   O*lMIWx  
  C (105)capital turnover 资本周转率   bMGU9~CeJ  
  C (106)card 记录卡   2J&J  
  C (107)cash 现金   ?m bI6fYv  
  C (108)cash account 现金账户   p)c"xaTP#F  
  C (109)cash book 现金账薄   3gQ2wP*K  
  C (110)cash cow 金牛产品   @W.0YU0|J  
  C (111)cash flow 现金流量   3kJ7aBiR<  
  C (112)cash discounted 现金贴现   k=  
  C (113)cash flow budget 现金流量预算   DR<=C`<4(  
  C (114)cash flow statement 现金流量表   Ae8P'FWB>  
  C (115)cash ledger 现金分类账   _]Y9Eoz  
  C (116)cash limit 现金限额   uB;PaZ G?{  
  C (117)CCA 现时成本会计   fO{'$?K  
  C (118)center 中心   G\C>fwrP_  
  C (119)changeover time 变更时间   zlhU[J}"1|  
  C (120)chartered entity 特许经济个体   i Qa=4'9;  
  C (121)cheque 支票   .2f0e[J  
  C (122)cheque register 支票登记薄   QI4a@WB]ok  
  C (123)coin analysis 零钱分类   )YPu t.  
  C (124)classification 分类   \=  G8  
  C (125)clock card 工时卡   f)#nXTXeC  
  C (126)code 代码   ;~"#aL50fe  
  C (127)commitment accounting 承诺确认会计   1#V&'A  
  C (128)common cost 共同成本   |bX{MF  
  C (129)company limited byguarantee 有限担保责任公司   ]]6  
C (130)company limited shares 股份有限公司   H|8i|vbi  
  C (131)competitive position 竞争能力状况   ^K?Mq1"Db  
  C (132)concept 概念   ^$;5ZkQy  
  C (133)conglomerate 跨行业企业   {SwvUWOf"  
  C (134)consistency concept 一致性概念   JL=s=9N;3  
  C (135)consolidated accounts 合并报表   U&OE*dq  
  C (136)consolidation accounting 合并会计   ?UBhM,;XK  
  C (137)consortium 财团   "%d ok@v  
  C (138)contingency plan 应急计划   D8=a+!l-  
  C (139)contingent liabilities 或有负债   8C4v  
  C (140)continuous operation 连续生产   p K hV<MFB  
  C (141)contra 抵消   l.%[s6  
  C (142)contract cost 合同成本   +`+r\*C5  
  C (143)contract costing 合同成本计算   QN8.FiiD  
  C (144)contribution 贡献毛益   9V?:!%J  
  C (145)contribution centre 贡献中心   TIVrbO\!o  
  C (146)contribution chart 贡献图   8?[#\KgH1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F2C v,&'  
  C (148)contribution to salesration 贡献毛益对销售比率   .ZVo0  
  C (149)control 控制   _<7e5VR  
  C (150)control account 控制帐户   HyJ&;4rf  
  C (151)control limits 控制限度   F(;95TB  
  C (152)controllability concept 可控制概念   #TD0)C/  
  C (153)controllable cost 可控制成本   [' cq  
  C (154)conversion cost 加工成本   q:3HU<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   vx4Jk]h+=L  
  C (156)corporate appraisal 公司评估   Wu U_R E  
  C (157)corporate planning 公司计划   4L/8Hj#g  
  C (158)corporate social reporting 公司社会报告   ]oE:p  
  C (159)corporation 股份公司   A>Xt 5vk+  
  C (160)cost 成本   |YK4V(5x  
  C (161)cost account 成本帐户   i4\m/&of3y  
  C (162)cost accounting 成本会计   la*c/*  
  C (163)cost accounting manual 成本手册   ds<q"S {p  
  C (164)cost accounts calendar 成本报表的日历时间   ?gl[ =N V  
  C (165)cost adjustment 成本调整   gB}UzEj^<  
  C (166)cost allocation 成本分配   iNEE2BPp  
  C (167)cost apportionment 成本分摊   k%h%mz  
  C (168)cost attribution 成本归属   xYD.j~  
  C (169)cost audit 成本审计   4qmaL+Q  
  C (170)cost behaviour 成本性态   1ZRSeh  
  C (171)cost benefit analysis 成本效益分析   |C3~Q{A  
  C (172)cost center 成本中心   { GKqOu  
  C (173)cost driver 成本动因
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