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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 oC: {aK6\  
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  1.audit   审计 */^q{PsN  
  2.attestation   鉴证 6"5A%{ J  
  3.credibility   可信赖程度 v,{ :Ez(H  
  4.audit of financial statements 财务报表审计 r Iu$pZO  
  5.agreed-upon procedures 执行商定程序 f<fXsSv(  
  6.high levels of assurance 高水平保证 %G/ hD  
  7.compilation 编制 e L^ |v  
  8.reliability 可靠性 FQ7T'G![  
  9.relevance 相关性 )@l %   
  10.professional skepticism 职业谨慎 P%:wAYz1^O  
  11.objectivity 客观性 Ky!Y"   
  12. professional competence 专业胜任能力  JHM9  
  13.Senior/CPA-in-charge 项目经理 Xq]w<$  
  14.audit engagement letter 业务约定书 ]7F=u!/`<C  
  15.recurring audit 连续审计 ~hnQUS`A  
  16.the client 委托人 qn<|-hA*  
  17.change CPA 更换注册会计 t?x<g<PJ4  
  18.the existing CPA 现任注册会计师 Bs_s&a>  
  19.the successor CPA 后任注册会计师 +ocol6G7W  
  20.the preceding CPA前任注册会计师 +>Qq (Y  
  21.issue the audit report 出具审计报告 RXp w!  
  22.expert 专家 ^& t Z  
  23.the board of directors 董事会 'EEJU/"u  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h-#6av :  
  25.assess material misstatement risks评估重大错报风险 Pw7]r<Q  
  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 EyD=q! ZVZ  
  27.a general knowledge of —— 初步了解―――的情况 X<`  
  28.a more knowledge of—— 进一步了解的情况 +,T RfP Fb  
  29.the prior year‘s working papers 以前年度工作底稿 pMx*F@&nU  
  30.minutes of meeting 会议纪要 (cAIvgI  
  31.business risks 经营风险 M=.n7RY-  
  32.appropriateness 适当性 xd q?/^E  
  33.accounting estimate 会计估计 \:# L)   
  34.management representations 管理层声明 W#4 7h7M  
  35.going concern assumption 持续经营假设 0_95|3kc  
  36.audit plan 审计计划 fNli  
  37.significant audit areas 重点审计领域 '8RsN-w  
  38.error 错误 pXT4)JDpc  
  39.fraud舞弊 )BZ.Sv  
  40.modified or additional procedures 修改或追加审计程序 DkY4MH?  
  41.misappropriation of assets 侵占资产 d6?j`~[7#-  
  42.transactions without substance 虚假交易 t9kzw*U9  
  43.unusual pressures 异常压力 ~:rl=o}  
  44.the suspected noncompliance 涉嫌存在违法行为 0U(@= 7V  
  45.materialiy 重要性 (Du@ S  
  46.exceed the materiality level 超过重要性水平 F 5bj=mI  
  47.approach the materiality level 接近重要性水平 ITE{@1  
  48.an acceptably low level 可接受水平 ?K$(817  
  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 ~NrG` D}  
  50.misstatements or omissions 错报或漏报 =1FRFZI!j  
  51.aggregate 总计 j\[dx^\=  
  52.subsequent events 期后事项 n Mq,F#`3N  
  53.adjust the financial statements 调整财务报表 '%s.^kn  
  54.perform additional audit procedures 实施追加的审计程序 o8V5w!+#  
  55.audit risk 审计风险 9N#_( uwt  
  56.detection risk 检查风险 fa jGZyd0:  
  57.inappropriate audit opinion 不适当的审计意见 >a!/QMh  
  58.material misstatement 重大的错报 m)ky*"(  
  59.tolerable misstatement 可容忍错报 Q 04al=  
  60.the acceptable level of detection risk 可接受的检查风险 vjbASFF0=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 er("wtM  
  62.simall business 小规模企业 oA7tE u   
  63.accounting system 会计系统 e&|'I"  
  64.test of control 控制测试 s [RAHU  
  65.walk-through test 穿行测试 pz!Zs."f)  
  66.communication 沟通 Fd%#78UEo}  
  67.flow chart 流程图 m4[;(1  
  68.reperformance of internal control 重新执行 .wEd"A&j  
  69.audit evidence 审计证据 %+aCJu[k(z  
  70.substantive procedures 实质性程序 I13y6= d  
  71.assertions 认定 =m]v8`g  
  72.esistence 存在 JK7G/]j+Ez  
  73.occurrence 发生 GL>O4S<`  
  74.completeness 完整性 m<<+  
  75.rights and obligations 权利和义务 sN bxI|B  
  76.valuation and allocation 计价和分摊 a(m2n.0'>  
  77.cutoff 截止 5c@,bIl *  
  78.accuracy 准确性 h/QXPdV  
  79.classification 分类 ^rB8? kt  
  80.inspection 检查 q \9JgD)   
  81.supervision of counting 监盘 iQ0KfoG?U  
  82.observation 观察 S pIv#?  
  83.confirmation 函证 #>a\>iKQ2q  
  84.computation 计算 I }a`0Y&{  
  85.analytical procedures 分析程序 CQc+#nRe  
  86.vouch 核对 \ ,'m</o~,  
  87.trace 追查 `Y0%c Xi3  
  88.audit sampling 审计抽样 2,y|EpG#  
  89.error 误差 s-NX o  
  90.expected error 预期误差 B5,N7z34F  
  91.population 总体 [@_Jj3`4  
  92.sampling risk 抽样风险 vRTkgH#4l  
  93.non- sampling risk 非抽样风险 dUD[e,?  
  94.sampling unit 抽样单位 ?=u\n;w)  
  95.statistical sampling 统计抽样 j}#w )M  
  96.tolerable error 可容忍误差 bS{bkE>  
  97.the risk of under reliance 信赖不足风险 =?5]()'*n  
  98.the risk of over reliance 信赖过度风险 !K#qeY}  
  99.the risk of incorrect rejection 误拒风险 ]HbY  
  100. the risk of incorrect acceptance 误受风险 #]-SJWf3  
  101.working trial balance 试算平衡表  > ^O7  
  102.index and cross-referencing 索引和交叉索引 9V a}I-  
  103.cash receipt 现金收入 `](e:be}  
  104.cash disbursement 现金支出 b;L\EB  
  105.bank statement 银行对账单 B4Z Bq%Z_  
  106.bank reconciliation 银行存款余额调节表 M.JA.I@XC  
  107.balance sheet date 资产负债表日 0RzEY!9g+  
  108.net realizable value 可变现净值 E[O J+ ;c  
  109.storeroom 仓库 S0$8@"~=  
  110.sale invoice 销售发票 @s*-%N^:[L  
  111.price list 价目表 IM*y|UHt  
  112.positive confirmation request 积极式询证函 ;cNv\t  
  113.negative confirmation request 消极式询证函 t <~h'U  
  114.purchase requisition 请购单 pG_;$8 Hc  
  115.receiving report 验收报告 &*o=I|pQ  
  116.gross margin 毛利 R- X5K-  
  117.manufacturing overhead 制造费用 A]*}HZ ,  
  118.material requisition 领料单 $Ph|e)p  
  119.inventory-taking 存货盘点 rD tY[  
  120.bond certificate 债券 rV.}PtcFY  
  121.stock certificate 股票 WpDSg*fk=Y  
  122.audit report 审计报告 b\f O8{k  
  123.entity 被审计单位 5#6|j?_a  
  124.addressee of the audit report 审计报告的收件人 #-rH1h3*q  
  125.unqualified opinion 无保留意见 " > ypIR<  
  126.qualified opinion 保留意见 _=>He=v/  
  127.disclaimer of opinion 无法表示意见 50h! X9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kb%;=t2  
  A (2)absorbed overhead 已吸收制造费用 5"VT K  
  A (3)absorption costing 吸收成本计算 +D6YR$_<  
  A (4)account 账户,报表   rE7G{WII  
  A (5)accounting postulate 会计假设   e}voV0y\v:  
  A (6)accounting series release 会计公告文件   E#34Wh2z  
  A (7)accounting valuation 会计计价   k:i4=5^*GX  
  A (8)account sale 承销清单 'd0~!w  
  A (9)accountability concept 经营责任概念   =}^9 wP  
  A (10)accountancy 会计职业   2YL?,uLS  
  A (11)accountant 会计师   &$BjV{,/zc  
  A (12)accounting 会计   1NFsb-<u  
  A (13)agency cost 代理成本   >IafUy  
  A (14)accounting bases 会计基础   AF{\6<m  
  A (15)accounting manual 会计手册   &N9 a<w8+  
  A (16)accounting period 会计期间   Ep_HcX`  
  A (17)accounting policies 会计方针   p>,|50|  
  A (18)accounting rate of return 会计报酬率   YR k(u7:0  
  A (19)accounting reference date 会计参照日   $QF{iV@6d4  
  A (20)accounting reference period 会计参照期间   &;6`)M{*}  
  A (21)accrual concept 应计概念   ,oe <   
  A (22)accrual expenses 应计费用   2ACCh4(/P  
  A (23)acid test ration 速动比率(酸性测试比率)   nUr5Qn?  
  A (24)acquisition 购置   2>9C-VL2  
  A (25)acquisition accounting 收购会计   .~db4d]  
  A (26)activity based accounting 作业基础成本计算   <V'@ks%  
  A (27)adjusting events 调整事项   lgAoJ[  
  A (28)administrative expenses 行政管理费   h8j .(  
  A (29)advice note 发货通知   CT@ jZtg0  
  A (30)amortization 摊销   ;a!S!% .h  
  A (31)analytical review 分析性检查   T"Y+m-<%  
  A (32)annual equivalent cost 年度等量成本法   TprTWod2]t  
  A (33)annual report and accounts 年度报告和报表   @u+]aI!`-  
  A (34)appraisal cost 检验成本   OO\+J  
  A (35)appropriation account 盈余分配账户   &AMl:@p9  
  A (36)articles of association 公司章程细则   ]EbM9Fo-U  
  A (37)assets 资产   u Cvj!  
  A (38)assets cover 资产保障   yN0Vr\r2  
  A (39)asset value per share 每股资产价值   S72+d%$  
  A (40)associated company 联营公司   +480 l}  
  A (41)attainable standard 可达标准   g axsv[W>^  
;;Y! ^^g  
 A (42)attributable profit 可归属利润   uc{Ihw  
  A (43)audit 审计   Q}JOU  
  A (44)audit report 审计报告   +/7?HG f  
  A (45)auditing standards 审计准则   @7c?xQVd$  
  A (46)authorized share capital 额定股本   \7eUw,~Q>  
  A (47)available hours 可用小时   s[*rzoA  
  A (48)avoidable costs 可避免成本 wu6;.xTLl  
  B (49)back-to-back loan 易币贷款   &B;~  
  B (50)backflush accounting 倒退成本计算   @;4zrzQi7  
  B (51)bad debts 坏帐   h*a(_11  
  B (52)bad debts ratio 坏帐比率   bs&43Ae  
  B (53)bank charges 银行手续费   Wi<m{.%\E  
  B (54)bank overdraft 银行透支   0auYG><=  
  B (55)bank reconciliation 银行存款调节表   GA )`-*.R  
  B (56)bank statement 银行对账单   uZYF(Yu  
  B (57)bankruptcy 破产   a!SiX  
  B (58)basis of apportionment 分摊基础   2.y-48Nz  
  B (59)batch 批量   ]0OR_'?,  
  B (60)batch costing 分批成本计算   cZ*@$%_  
  B (61)beta factor B(市场)风险因素   Hio0HL-  
  B (62)bill 账单   .43'HV  
  B (63)bill of exchange 汇票   `[yKFa I  
  B (64)bill of landing 提单   "{xrL4BtC  
  B (65)bill of materials 用料预计单   8W7J3{d  
  B (66)bill payable 应付票据   VGN5<?PrN  
  B (67)bill receivable 应收票据   Oo~; L,  
  B (68)bin card 存货记录卡    }v{LRRi  
  B (69)bonus 红利   4"ZP 'I;  
  B (70)book-keeping 薄记   `(;m?<%  
  B (71)Boston classification 波士顿分类   G.B2('  
  B (72)breakeven chart 保本图   $HzBD.CF|x  
  B (73)breakeven point 保本点    K5 z<3+  
  B (74)breaking-down time 复位时间   DCa^ u'f  
  B (75)budget 预算   ]/6z; ~3U  
  B (76)budget center 预算中心   j;r- NCBnz  
  B (77)budget cost allowance 预算成本折让   !BF; >f`  
  B (78)budget manual 预算手册   1&OW4_  
  B (79)budget period 预算期间   N~gzDQ3  
  B (80)budgetary control 预算控制   /nsX]V6i  
  B (81)budgeted capacity 预算生产能力   T!{w~'=F  
  B (82)burden 制造费用   T>Z<]s  
  B (83)business center 经营中心   8,%^ M9zBP  
  B (84)business entity 营业个体   cjY-y-vO  
  B (85)business unit 经营单位   ~?}Emn;t  
 B (86)buy-out management 管理性购买产权    3?yg\  
  B (87)by-product 副产品 C) s5D  
  C (88)called-up share capital 催缴股本   gD?l-RT>  
  C (89)capacity 生产能力   q2j{tP#  
  C (90)capacity ratios 生产能力比率   7]bGc \  
  C (91)capital 资本    _[3D  
  C (92)capital assets pricing model资本资产计价模式   EZGIf/ 3  
  C (93)capital commitment 承诺资本   xo&_bMO  
  C (94)capital employed 已运用的资本   V!=,0zy~Z  
  C (95)capital expenditure 资本支出   A)!*]o>U  
  C (96)capital expenditureauthorization 资本支出核准   WH}y"W  
  C (97)capital expenditure control 资本支出控制   ITBE|b  
  C (98)capital expenditure proposal资本支出申请   CRE3icXbQ  
  C (99)capital funding planning 资本基金筹集计划   P@B]  
  C (100)capital gain 资本收益   _{KG 4+5\X  
  C (101)capital investment appraisal资本投资评估   n\DV3rXI9  
  C (102)capital maintenance 资本保全   7}>EJ  
  C (103)capital resource planning 资本资源计划   fr3d  
  C (104)capital surplus 资本盈余   ZBthU")?  
  C (105)capital turnover 资本周转率   \2$|Ei7  
  C (106)card 记录卡   M }D}K\)  
  C (107)cash 现金   eMsd37J  
  C (108)cash account 现金账户   D>q9 3;p  
  C (109)cash book 现金账薄   F41=b4/  
  C (110)cash cow 金牛产品   (A#^l=su  
  C (111)cash flow 现金流量   a= 2%4Wmz  
  C (112)cash discounted 现金贴现   EQM {  
  C (113)cash flow budget 现金流量预算   Yq KCeg  
  C (114)cash flow statement 现金流量表   Q2gq }c~  
  C (115)cash ledger 现金分类账   wHy!CP %  
  C (116)cash limit 现金限额   &QgR*,5eo  
  C (117)CCA 现时成本会计   C'x&Py/#  
  C (118)center 中心   e7 o.xR  
  C (119)changeover time 变更时间   Nf\LN$ &8  
  C (120)chartered entity 特许经济个体   77Y/!~kd  
  C (121)cheque 支票   l f, 5w  
  C (122)cheque register 支票登记薄   02^rV*re  
  C (123)coin analysis 零钱分类   0H:X3y+  
  C (124)classification 分类   ;Y, y4{H3  
  C (125)clock card 工时卡   W<g1<z\f  
  C (126)code 代码   M= (u]%\  
  C (127)commitment accounting 承诺确认会计   ;V!D :5U  
  C (128)common cost 共同成本   Zh~'9 JH  
  C (129)company limited byguarantee 有限担保责任公司   AK4t\D)K1  
C (130)company limited shares 股份有限公司   F^:3?JA _  
  C (131)competitive position 竞争能力状况   a7opCmL  
  C (132)concept 概念   I?CZQ+}Hq  
  C (133)conglomerate 跨行业企业   {Sh ;(.u^  
  C (134)consistency concept 一致性概念   J&_n9$  
  C (135)consolidated accounts 合并报表   FSO).=#  
  C (136)consolidation accounting 合并会计   {JLtE{  
  C (137)consortium 财团   |G<|F`Cj  
  C (138)contingency plan 应急计划   m&3xJuKih  
  C (139)contingent liabilities 或有负债   :3 mh@[V  
  C (140)continuous operation 连续生产   }GM'.yutX  
  C (141)contra 抵消   UEL _ uij  
  C (142)contract cost 合同成本   $??I/6  
  C (143)contract costing 合同成本计算   omx=  
  C (144)contribution 贡献毛益   [- w%/D%@  
  C (145)contribution centre 贡献中心   xE}>,O|'q  
  C (146)contribution chart 贡献图   c71y'hnT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :`sUt1Fw.  
  C (148)contribution to salesration 贡献毛益对销售比率   uxz^/Gk  
  C (149)control 控制   2~V*5~fb  
  C (150)control account 控制帐户   Q!3_$<5<E>  
  C (151)control limits 控制限度   l[J8!u2Xp  
  C (152)controllability concept 可控制概念    M6TD" -  
  C (153)controllable cost 可控制成本   0g;|y4SN=  
  C (154)conversion cost 加工成本   1Y,Z %d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a+QpM*n7Lq  
  C (156)corporate appraisal 公司评估   \U_@S.  
  C (157)corporate planning 公司计划   `]aeI'[}R  
  C (158)corporate social reporting 公司社会报告   W,u:gzmhw  
  C (159)corporation 股份公司   ]M3yLYK/P  
  C (160)cost 成本   /wG2vE8e  
  C (161)cost account 成本帐户   hbn([+xY  
  C (162)cost accounting 成本会计   2g<Xtt7+o  
  C (163)cost accounting manual 成本手册   HaYo!.(Fv  
  C (164)cost accounts calendar 成本报表的日历时间   dRMx[7jVA  
  C (165)cost adjustment 成本调整   rN>R|].  
  C (166)cost allocation 成本分配   wIgS3K  
  C (167)cost apportionment 成本分摊   30{ gI0jk  
  C (168)cost attribution 成本归属   q(w(Sd)#L  
  C (169)cost audit 成本审计   +ge?w#R  
  C (170)cost behaviour 成本性态   6u%&<")4HP  
  C (171)cost benefit analysis 成本效益分析   ~J]qP#C  
  C (172)cost center 成本中心   UxBpdm%dvP  
  C (173)cost driver 成本动因
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