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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 nZj&Ma7R  
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  1.audit   审计 (~\HizSl  
  2.attestation   鉴证 TQt[he$O  
  3.credibility   可信赖程度 SKf ;Fe  
  4.audit of financial statements 财务报表审计 Y_$!XIJ4  
  5.agreed-upon procedures 执行商定程序 N *m;A6?  
  6.high levels of assurance 高水平保证 W{JR%Sq$  
  7.compilation 编制 $n8&5<  
  8.reliability 可靠性 eY Rd#w  
  9.relevance 相关性 Ld:-S,2  
  10.professional skepticism 职业谨慎 2|!jst  
  11.objectivity 客观性 1| WDbk  
  12. professional competence 专业胜任能力 T: '<:*pD  
  13.Senior/CPA-in-charge 项目经理 uAYDX<Ja9  
  14.audit engagement letter 业务约定书 D'g@B.fX d  
  15.recurring audit 连续审计 rr1,Ijh{D  
  16.the client 委托人 S5m.oHJI*  
  17.change CPA 更换注册会计 Y"5FK  
  18.the existing CPA 现任注册会计师 l-IA Q!d  
  19.the successor CPA 后任注册会计师 mtFC H  
  20.the preceding CPA前任注册会计师 BThrv$D}  
  21.issue the audit report 出具审计报告 #( 4)ps.  
  22.expert 专家 t:.X=/02  
  23.the board of directors 董事会 A\/DAVnI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 R90chl   
  25.assess material misstatement risks评估重大错报风险 uG.`  
  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 =`}|hI   
  27.a general knowledge of —— 初步了解―――的情况 j bOwpyH  
  28.a more knowledge of—— 进一步了解的情况 ~E DO< O>3  
  29.the prior year‘s working papers 以前年度工作底稿 Xhyc2DK a_  
  30.minutes of meeting 会议纪要 yYJ +vs  
  31.business risks 经营风险 qCk`398W  
  32.appropriateness 适当性 !k 'E  
  33.accounting estimate 会计估计 , Z1 &MuV  
  34.management representations 管理层声明 B_c-@kl   
  35.going concern assumption 持续经营假设 5=<fJXf5y  
  36.audit plan 审计计划 =;8q `  
  37.significant audit areas 重点审计领域 NCkrf]*F-  
  38.error 错误 S="\S  
  39.fraud舞弊 F%ukT6xp  
  40.modified or additional procedures 修改或追加审计程序 yF XPY=EQ  
  41.misappropriation of assets 侵占资产 {R~L7uR @O  
  42.transactions without substance 虚假交易 w &^Dbme  
  43.unusual pressures 异常压力 _}H`(d%N  
  44.the suspected noncompliance 涉嫌存在违法行为 1- GtZ2  
  45.materialiy 重要性 Fvv/#V^R  
  46.exceed the materiality level 超过重要性水平 PVq y\i  
  47.approach the materiality level 接近重要性水平 Hg]iZ,8?  
  48.an acceptably low level 可接受水平 g {?{N  
  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 )Zyw^KN^  
  50.misstatements or omissions 错报或漏报 ]x_14$rk  
  51.aggregate 总计 <UwA5X`0e.  
  52.subsequent events 期后事项 _A$V~Hp9q  
  53.adjust the financial statements 调整财务报表 Ip,0C8T`Q  
  54.perform additional audit procedures 实施追加的审计程序 Xs4G#QsA J  
  55.audit risk 审计风险 ui*CA^ Y  
  56.detection risk 检查风险 ltl(S Ii  
  57.inappropriate audit opinion 不适当的审计意见 TY#pj  
  58.material misstatement 重大的错报 <ot%>\C  
  59.tolerable misstatement 可容忍错报 #Nv0d|0\  
  60.the acceptable level of detection risk 可接受的检查风险 o[G,~f\-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y5V]uQSD  
  62.simall business 小规模企业 SP|Dz,o  
  63.accounting system 会计系统 #0M,g  
  64.test of control 控制测试 V,3$>4x  
  65.walk-through test 穿行测试 }PzYt~Z`@  
  66.communication 沟通 @ao Hz8K  
  67.flow chart 流程图 aj ]%c_])(  
  68.reperformance of internal control 重新执行 -QydUr/(o  
  69.audit evidence 审计证据 f,0oCBLPO  
  70.substantive procedures 实质性程序 !B*d,_9 c  
  71.assertions 认定 }~Y#N  
  72.esistence 存在 x6~`{N1N M  
  73.occurrence 发生 q1M16qv5  
  74.completeness 完整性 h,Tsb:Q"M  
  75.rights and obligations 权利和义务 "j+=py`  
  76.valuation and allocation 计价和分摊 '"Dgov$q  
  77.cutoff 截止 ?37Kc,o  
  78.accuracy 准确性 \tg}K0E?R5  
  79.classification 分类 "IsDL^)A9  
  80.inspection 检查 SJI+$L\'  
  81.supervision of counting 监盘 WXE{uGc  
  82.observation 观察 T EqCoeR  
  83.confirmation 函证 L}U fd >*  
  84.computation 计算 kF *^" Cn  
  85.analytical procedures 分析程序 @y\M8C8  
  86.vouch 核对 %xI,A'#  
  87.trace 追查 sJ/?R:  
  88.audit sampling 审计抽样 I'RhA\`  
  89.error 误差 9L xa?Y1  
  90.expected error 预期误差 8h7z  
  91.population 总体 >/F,Z%! &q  
  92.sampling risk 抽样风险 E2{SKIUm  
  93.non- sampling risk 非抽样风险 s@bo df&  
  94.sampling unit 抽样单位 4qEeN-6h  
  95.statistical sampling 统计抽样 v.I>B3bEg  
  96.tolerable error 可容忍误差 j'JNQo;q  
  97.the risk of under reliance 信赖不足风险 6tmn1:  
  98.the risk of over reliance 信赖过度风险 i(XqoR-x  
  99.the risk of incorrect rejection 误拒风险 du4Q^-repC  
  100. the risk of incorrect acceptance 误受风险 N)Z,/w 9  
  101.working trial balance 试算平衡表 [2cG 7A  
  102.index and cross-referencing 索引和交叉索引 $nbZ+~49  
  103.cash receipt 现金收入 as6YjE.Yy  
  104.cash disbursement 现金支出 8CKI9  
  105.bank statement 银行对账单 cO !2|v8i  
  106.bank reconciliation 银行存款余额调节表 2s@<k1EdPl  
  107.balance sheet date 资产负债表日 y"SVZ} ;|  
  108.net realizable value 可变现净值 6rOd80 \  
  109.storeroom 仓库 6muZE1sn  
  110.sale invoice 销售发票 YTpO4bX  
  111.price list 价目表 8wqHr@}p  
  112.positive confirmation request 积极式询证函 IGd]!  
  113.negative confirmation request 消极式询证函 NrdbXPHceN  
  114.purchase requisition 请购单 @'EU\Y\l  
  115.receiving report 验收报告 jDO[u!J6.%  
  116.gross margin 毛利 k:0HsN!F9  
  117.manufacturing overhead 制造费用 Cuq=>J  
  118.material requisition 领料单 vHPp$lql  
  119.inventory-taking 存货盘点 N&t+*kF_  
  120.bond certificate 债券 RE(R5n28,  
  121.stock certificate 股票 &8 ~+^P1w  
  122.audit report 审计报告 jn9KQe\3  
  123.entity 被审计单位 e 03q9(  
  124.addressee of the audit report 审计报告的收件人 )xuvY3BPB?  
  125.unqualified opinion 无保留意见 F+!K9(`|  
  126.qualified opinion 保留意见 fWywegh  
  127.disclaimer of opinion 无法表示意见 "?GA}e"R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Wo@0yF@  
  A (2)absorbed overhead 已吸收制造费用 &i,xod6$  
  A (3)absorption costing 吸收成本计算 %P2GQS-N  
  A (4)account 账户,报表   ;V~[kF=t0  
  A (5)accounting postulate 会计假设   uMToVk`Uv  
  A (6)accounting series release 会计公告文件   hYMo5?  
  A (7)accounting valuation 会计计价   *94<rlh{"  
  A (8)account sale 承销清单 j ,' $i[F'  
  A (9)accountability concept 经营责任概念   ee.#Vhz  
  A (10)accountancy 会计职业   }Zue?!KQ  
  A (11)accountant 会计师   #?Z>o16,u  
  A (12)accounting 会计    cf#2Wg)  
  A (13)agency cost 代理成本   3U0>Y%m|,  
  A (14)accounting bases 会计基础   ;{79d8/=  
  A (15)accounting manual 会计手册   #%xzy@`  
  A (16)accounting period 会计期间   ew# t4~hh  
  A (17)accounting policies 会计方针   FDA``H~  
  A (18)accounting rate of return 会计报酬率   Uv~r ]P)  
  A (19)accounting reference date 会计参照日   =Vv"\p8  
  A (20)accounting reference period 会计参照期间   6.| {l8%r  
  A (21)accrual concept 应计概念   OsMU>v }m  
  A (22)accrual expenses 应计费用   =G%k|  
  A (23)acid test ration 速动比率(酸性测试比率)   )B86  
  A (24)acquisition 购置   .|Pq!uLvc  
  A (25)acquisition accounting 收购会计   GRK+/1C  
  A (26)activity based accounting 作业基础成本计算   j>(O1z 7  
  A (27)adjusting events 调整事项   P5Y:c@u2  
  A (28)administrative expenses 行政管理费   0HA`  
  A (29)advice note 发货通知   |^^'GZ%a  
  A (30)amortization 摊销   TzT(aWP"  
  A (31)analytical review 分析性检查   3,2|8Q,((!  
  A (32)annual equivalent cost 年度等量成本法   RCSG.*%%I  
  A (33)annual report and accounts 年度报告和报表   yF-EHNNf  
  A (34)appraisal cost 检验成本   x78`dX  
  A (35)appropriation account 盈余分配账户   f D<9k  
  A (36)articles of association 公司章程细则   ^u@"L  
  A (37)assets 资产   x$o?ckyH  
  A (38)assets cover 资产保障   X!,2/WT  
  A (39)asset value per share 每股资产价值   3xSt -MA  
  A (40)associated company 联营公司   '% .:97  
  A (41)attainable standard 可达标准   J3Ox M--8"  
h\ #\hx  
 A (42)attributable profit 可归属利润   3":vjDq$  
  A (43)audit 审计   y3^<rff3Gc  
  A (44)audit report 审计报告   uOzol~TU)  
  A (45)auditing standards 审计准则   kcg{z8cd'r  
  A (46)authorized share capital 额定股本   B|9)4f&\=R  
  A (47)available hours 可用小时   +ML4.$lc^  
  A (48)avoidable costs 可避免成本 v803@9@  
  B (49)back-to-back loan 易币贷款   !7C[\No(  
  B (50)backflush accounting 倒退成本计算   A}Q6DHh26  
  B (51)bad debts 坏帐   z']TRjDbT  
  B (52)bad debts ratio 坏帐比率   V(hM@ztN  
  B (53)bank charges 银行手续费   v]UT1d=_T  
  B (54)bank overdraft 银行透支   jlvh'y`  
  B (55)bank reconciliation 银行存款调节表   V2As 5  
  B (56)bank statement 银行对账单   $on"@l%U  
  B (57)bankruptcy 破产   ^O#>LbM"x  
  B (58)basis of apportionment 分摊基础   ws1io.  
  B (59)batch 批量   Y.XNA]|  
  B (60)batch costing 分批成本计算   km@V|"ac _  
  B (61)beta factor B(市场)风险因素   or~2r 8  
  B (62)bill 账单   h0m+u}oP_H  
  B (63)bill of exchange 汇票   P%VEJ5,]b  
  B (64)bill of landing 提单   -MEp0  
  B (65)bill of materials 用料预计单   ,E8:!r)6  
  B (66)bill payable 应付票据   gEghDO_G  
  B (67)bill receivable 应收票据   kiYHJ\a  
  B (68)bin card 存货记录卡   V iY-&q'  
  B (69)bonus 红利   e"7<&% Oq  
  B (70)book-keeping 薄记   7+_TdDBYs  
  B (71)Boston classification 波士顿分类   #0HZ "n  
  B (72)breakeven chart 保本图   BC:d@  
  B (73)breakeven point 保本点   nHAET  
  B (74)breaking-down time 复位时间   L|B/'  
  B (75)budget 预算   ]Sj<1tx7f  
  B (76)budget center 预算中心   HQtR;[1  
  B (77)budget cost allowance 预算成本折让   ''t\J^+&  
  B (78)budget manual 预算手册   .|\}] O`  
  B (79)budget period 预算期间   /\L-y,>X  
  B (80)budgetary control 预算控制   5&59IA%S  
  B (81)budgeted capacity 预算生产能力   E}?n ^Zf  
  B (82)burden 制造费用   +D7>$&BD  
  B (83)business center 经营中心   kq| r6uE  
  B (84)business entity 营业个体   srzlr-J  
  B (85)business unit 经营单位   s fD@lW3  
 B (86)buy-out management 管理性购买产权   Dj?84y  
  B (87)by-product 副产品 onqifQ  
  C (88)called-up share capital 催缴股本   e}f#dR+(  
  C (89)capacity 生产能力   1SAO6Wh  
  C (90)capacity ratios 生产能力比率   @:,B /B;  
  C (91)capital 资本   5 [GdFd>{  
  C (92)capital assets pricing model资本资产计价模式   vIq>QXb;d  
  C (93)capital commitment 承诺资本   6d7E@}<  
  C (94)capital employed 已运用的资本   azhilUD8  
  C (95)capital expenditure 资本支出   KgD sqwy  
  C (96)capital expenditureauthorization 资本支出核准   k)j6rU  
  C (97)capital expenditure control 资本支出控制   $6[%N Qp  
  C (98)capital expenditure proposal资本支出申请   + d?p? v  
  C (99)capital funding planning 资本基金筹集计划   u-s*3Lg&  
  C (100)capital gain 资本收益   .(J~:U  
  C (101)capital investment appraisal资本投资评估   e1<9:h+  
  C (102)capital maintenance 资本保全   lJHU1 gu  
  C (103)capital resource planning 资本资源计划   :@rq+wvP  
  C (104)capital surplus 资本盈余   9%#u,I  
  C (105)capital turnover 资本周转率   X%C`('"R  
  C (106)card 记录卡   8 '>yB  
  C (107)cash 现金   'zJBp 9a%  
  C (108)cash account 现金账户   %I^schE*  
  C (109)cash book 现金账薄   fA$2jbGW  
  C (110)cash cow 金牛产品   'hGUsi  
  C (111)cash flow 现金流量   j.]ln}b/'+  
  C (112)cash discounted 现金贴现   $)YalZ  
  C (113)cash flow budget 现金流量预算   SO|!x}GfI  
  C (114)cash flow statement 现金流量表   =67ab_V  
  C (115)cash ledger 现金分类账   ;S_Imf0$v  
  C (116)cash limit 现金限额   ya c4\%ze  
  C (117)CCA 现时成本会计   7v']wA r]  
  C (118)center 中心   (X?HuWTm  
  C (119)changeover time 变更时间   :Bh7mF-1  
  C (120)chartered entity 特许经济个体   */_$' /q V  
  C (121)cheque 支票   gB_gjn\  
  C (122)cheque register 支票登记薄   zQ xTPd  
  C (123)coin analysis 零钱分类   gB<1;_KW  
  C (124)classification 分类   <)$e*HrI  
  C (125)clock card 工时卡   >rhqhmh;W"  
  C (126)code 代码   l R ANXM  
  C (127)commitment accounting 承诺确认会计   -<6b[YA  
  C (128)common cost 共同成本   H'"=C&D~  
  C (129)company limited byguarantee 有限担保责任公司   >6KwZr BB  
C (130)company limited shares 股份有限公司   u?4d<%5R!  
  C (131)competitive position 竞争能力状况   qV#,]mX  
  C (132)concept 概念   SgWLs %B  
  C (133)conglomerate 跨行业企业   H2S/!Q;K  
  C (134)consistency concept 一致性概念   <YM!K8hu$  
  C (135)consolidated accounts 合并报表   5_\1f|,  
  C (136)consolidation accounting 合并会计   {_G_YL[  
  C (137)consortium 财团   swz)gh-*  
  C (138)contingency plan 应急计划   csFLBP  
  C (139)contingent liabilities 或有负债   6Z@?W  
  C (140)continuous operation 连续生产   LVaJyI@/>  
  C (141)contra 抵消   %$<v:eMAs  
  C (142)contract cost 合同成本    \4j(el  
  C (143)contract costing 合同成本计算   03n+kh  
  C (144)contribution 贡献毛益   X Z=%XB:?  
  C (145)contribution centre 贡献中心   {,=U]^A  
  C (146)contribution chart 贡献图   ;uho.)%N`F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   <CcSChCg  
  C (148)contribution to salesration 贡献毛益对销售比率   e +Ikw1y"f  
  C (149)control 控制   |;(>q  
  C (150)control account 控制帐户   m;J'y2h =$  
  C (151)control limits 控制限度   Xf; _r+;  
  C (152)controllability concept 可控制概念   s-4qK(ml-  
  C (153)controllable cost 可控制成本   U6F7dT  
  C (154)conversion cost 加工成本   WR9-HPF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #z61 I"kU  
  C (156)corporate appraisal 公司评估   6`@6k2]  
  C (157)corporate planning 公司计划   mKLWz1GZ  
  C (158)corporate social reporting 公司社会报告   % kaV ?j  
  C (159)corporation 股份公司   7*kTu0m  
  C (160)cost 成本   E#E&z(G2  
  C (161)cost account 成本帐户   D/ tCB-+  
  C (162)cost accounting 成本会计   9T\\hM)k  
  C (163)cost accounting manual 成本手册   t=\ ffpA  
  C (164)cost accounts calendar 成本报表的日历时间   ?L|Ai\|  
  C (165)cost adjustment 成本调整   YIs_.CTi  
  C (166)cost allocation 成本分配   L@S1C=-/  
  C (167)cost apportionment 成本分摊   bt"5.nm  
  C (168)cost attribution 成本归属   C{G;G@/7  
  C (169)cost audit 成本审计   $Ji;zR4,  
  C (170)cost behaviour 成本性态   gSHN,8. `  
  C (171)cost benefit analysis 成本效益分析   6s t^ -L  
  C (172)cost center 成本中心   _Qq lOc9  
  C (173)cost driver 成本动因
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