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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 J7q^4M+o:  
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  1.audit   审计 @S\!wjl]C  
  2.attestation   鉴证 U;u@\E@2  
  3.credibility   可信赖程度 UZ7Zzc#g  
  4.audit of financial statements 财务报表审计 esU9  
  5.agreed-upon procedures 执行商定程序 "C%<R  
  6.high levels of assurance 高水平保证 ZN#mu ]jC?  
  7.compilation 编制  |`[0U  
  8.reliability 可靠性 {Qbg'|HO=l  
  9.relevance 相关性 P}hHx<L  
  10.professional skepticism 职业谨慎 LdnHz#  
  11.objectivity 客观性 _K["qm{X_  
  12. professional competence 专业胜任能力 VWf&F`^B(  
  13.Senior/CPA-in-charge 项目经理 <y[LdB/a  
  14.audit engagement letter 业务约定书 %0l'Nuz  
  15.recurring audit 连续审计 Hc^q_{}"  
  16.the client 委托人 f Ne9as  
  17.change CPA 更换注册会计 *P2_l Q=  
  18.the existing CPA 现任注册会计师 x6Zhw9RV  
  19.the successor CPA 后任注册会计师 EYWRTh  
  20.the preceding CPA前任注册会计师 \6A Yx[|  
  21.issue the audit report 出具审计报告 oS3'q\  
  22.expert 专家 `&y Qtj# '  
  23.the board of directors 董事会 n4A_vz  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Gy 0 m  
  25.assess material misstatement risks评估重大错报风险 -{[5P!  
  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;8=,&  
  27.a general knowledge of —— 初步了解―――的情况 B!{vSBq  
  28.a more knowledge of—— 进一步了解的情况 APY^A6^:j  
  29.the prior year‘s working papers 以前年度工作底稿 F6XrJ?JM  
  30.minutes of meeting 会议纪要  %f3qCN  
  31.business risks 经营风险 DmzK* O{  
  32.appropriateness 适当性 SR)jJ=R3  
  33.accounting estimate 会计估计 ,5}%_  
  34.management representations 管理层声明 Ai>=n;  
  35.going concern assumption 持续经营假设 &%eWCe+ +  
  36.audit plan 审计计划 e=uElp'%  
  37.significant audit areas 重点审计领域 b7-M'-Km0_  
  38.error 错误 LF6PKS  
  39.fraud舞弊 Y$JGpeq8w  
  40.modified or additional procedures 修改或追加审计程序 A#NJ8_  
  41.misappropriation of assets 侵占资产 EHI %QT  
  42.transactions without substance 虚假交易 WEy$SN+P  
  43.unusual pressures 异常压力 E%Tpby}^'  
  44.the suspected noncompliance 涉嫌存在违法行为 K9-;-{qb  
  45.materialiy 重要性 HK}br!?  
  46.exceed the materiality level 超过重要性水平 ].ZfTrM]  
  47.approach the materiality level 接近重要性水平 V9KI?}q:W  
  48.an acceptably low level 可接受水平 Vx'82CIC  
  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 'k^d-Mh>h  
  50.misstatements or omissions 错报或漏报 VZveNz@]r  
  51.aggregate 总计 }-`N^  
  52.subsequent events 期后事项 ?X $#J'U;  
  53.adjust the financial statements 调整财务报表 \vg(@)$q   
  54.perform additional audit procedures 实施追加的审计程序 b$@vJ7V!  
  55.audit risk 审计风险 |!t &ZpdD  
  56.detection risk 检查风险 `G/%U~  
  57.inappropriate audit opinion 不适当的审计意见 BQWhTS 7  
  58.material misstatement 重大的错报 H){}28dX  
  59.tolerable misstatement 可容忍错报 XotiKCk|Aq  
  60.the acceptable level of detection risk 可接受的检查风险 <'T:9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b"4'*<=au  
  62.simall business 小规模企业 sF. oZ>  
  63.accounting system 会计系统 4Fu:ov ]M  
  64.test of control 控制测试 FZFYwU\~.L  
  65.walk-through test 穿行测试 OdKfU^  
  66.communication 沟通 ,gO}H)v]t  
  67.flow chart 流程图 jpwR\"UJ  
  68.reperformance of internal control 重新执行 8U8%XIEJ  
  69.audit evidence 审计证据 nm#ISueh  
  70.substantive procedures 实质性程序 ) wZ ;}O  
  71.assertions 认定 6DkFI kS  
  72.esistence 存在 pVm]<jO  
  73.occurrence 发生 90"&KDh  
  74.completeness 完整性 *r)/Vx `S  
  75.rights and obligations 权利和义务 zG\& ZU  
  76.valuation and allocation 计价和分摊  EKgY  
  77.cutoff 截止  _BFDsQ  
  78.accuracy 准确性 Aj{c s  
  79.classification 分类 we("#s1=  
  80.inspection 检查 y -6{>P/  
  81.supervision of counting 监盘 s78MXS?py  
  82.observation 观察 QG1+*J76b@  
  83.confirmation 函证 N4HIQ\p  
  84.computation 计算 ZA1:Y{ V  
  85.analytical procedures 分析程序 02 $d  
  86.vouch 核对 42oW]b%P{;  
  87.trace 追查 `{KdmWhW  
  88.audit sampling 审计抽样 QjlQsN!  
  89.error 误差 }AW"2<@  
  90.expected error 预期误差 +,Ud 3iS  
  91.population 总体 AAXlBY6Y-  
  92.sampling risk 抽样风险 1a gNwFd~  
  93.non- sampling risk 非抽样风险 =?3b3PZn  
  94.sampling unit 抽样单位 ?W 6 :$  
  95.statistical sampling 统计抽样 BQ:hUF3  
  96.tolerable error 可容忍误差 +dG3/vV  
  97.the risk of under reliance 信赖不足风险 +^<s'  
  98.the risk of over reliance 信赖过度风险 Te6cw+6  
  99.the risk of incorrect rejection 误拒风险 5r1u_8)'  
  100. the risk of incorrect acceptance 误受风险 {Mpx33  
  101.working trial balance 试算平衡表 /2f  
  102.index and cross-referencing 索引和交叉索引 eF"k"Ckt'  
  103.cash receipt 现金收入 O0^?VW$y_  
  104.cash disbursement 现金支出 0f5c#/7C9  
  105.bank statement 银行对账单 Yycfb  
  106.bank reconciliation 银行存款余额调节表 M!wa }  
  107.balance sheet date 资产负债表日 Z35(f0b  
  108.net realizable value 可变现净值 ^`S.Mw.  
  109.storeroom 仓库 Y'^+ KU  
  110.sale invoice 销售发票 diWi0@  
  111.price list 价目表 gs"w 0[$  
  112.positive confirmation request 积极式询证函 6}cN7wnm j  
  113.negative confirmation request 消极式询证函 |yinVfZ0C  
  114.purchase requisition 请购单 K h8  
  115.receiving report 验收报告 /jl/SV+  
  116.gross margin 毛利 4%$#   
  117.manufacturing overhead 制造费用 Fhrj$  
  118.material requisition 领料单 ^]NFr*'!  
  119.inventory-taking 存货盘点 4KX\'K  
  120.bond certificate 债券 [gDl<6a#4  
  121.stock certificate 股票 i7b^b>B|e  
  122.audit report 审计报告 ElA(1o|9I  
  123.entity 被审计单位 7'!DK;=TD6  
  124.addressee of the audit report 审计报告的收件人 :+_  
  125.unqualified opinion 无保留意见 msVi3`q~  
  126.qualified opinion 保留意见 `$9sYv 2R  
  127.disclaimer of opinion 无法表示意见 4; 2  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   K|Xr~\=  
  A (2)absorbed overhead 已吸收制造费用 "s.hO0Z  
  A (3)absorption costing 吸收成本计算 gtnu/ Q  
  A (4)account 账户,报表   0V ZC7@  
  A (5)accounting postulate 会计假设   `^HK-t4q  
  A (6)accounting series release 会计公告文件   kIR/.Ij}  
  A (7)accounting valuation 会计计价   [(2XL"4D  
  A (8)account sale 承销清单 @\WeI"^F8  
  A (9)accountability concept 经营责任概念   8shx7"  
  A (10)accountancy 会计职业   sDB,+1"Y$  
  A (11)accountant 会计师   lhPxMMS`j  
  A (12)accounting 会计   h])oo:u'/Q  
  A (13)agency cost 代理成本   ,1B` Ve  
  A (14)accounting bases 会计基础   f@ILC=c<  
  A (15)accounting manual 会计手册   YrsE 88QqI  
  A (16)accounting period 会计期间   w$Z%RF'p  
  A (17)accounting policies 会计方针   3T/&T`T+c  
  A (18)accounting rate of return 会计报酬率   ffMk.SqI  
  A (19)accounting reference date 会计参照日   P  Ij  
  A (20)accounting reference period 会计参照期间   [:zP]l.|  
  A (21)accrual concept 应计概念   &3OV|ly]  
  A (22)accrual expenses 应计费用   B- D&1gO  
  A (23)acid test ration 速动比率(酸性测试比率)   :'FCeS9  
  A (24)acquisition 购置   X"sJiFS  
  A (25)acquisition accounting 收购会计   J |w%n5Y  
  A (26)activity based accounting 作业基础成本计算   4t-l@zFWb  
  A (27)adjusting events 调整事项   CFUn1^?0  
  A (28)administrative expenses 行政管理费   #;= sJ[m4  
  A (29)advice note 发货通知   8#w%qij  
  A (30)amortization 摊销   x!6<7s  
  A (31)analytical review 分析性检查   c^<~Y$i  
  A (32)annual equivalent cost 年度等量成本法   uvAJJIae'  
  A (33)annual report and accounts 年度报告和报表   0g;)je2_2?  
  A (34)appraisal cost 检验成本   ?r{hrAx  
  A (35)appropriation account 盈余分配账户   1ASoH,D/  
  A (36)articles of association 公司章程细则    dZox;_b  
  A (37)assets 资产   +sV~#%%  
  A (38)assets cover 资产保障   1aZGt2;  
  A (39)asset value per share 每股资产价值   mL-6+pJ@  
  A (40)associated company 联营公司   H>Ucmd;ay  
  A (41)attainable standard 可达标准   BT`g'#O  
:H:Se  
 A (42)attributable profit 可归属利润   )}P/xY0  
  A (43)audit 审计   K)  Ums-b  
  A (44)audit report 审计报告   A+j!VM   
  A (45)auditing standards 审计准则   E3] 8(P%D-  
  A (46)authorized share capital 额定股本   !b=W>5h  
  A (47)available hours 可用小时   X:lStO#5  
  A (48)avoidable costs 可避免成本 da i+"  
  B (49)back-to-back loan 易币贷款   NTEN  
  B (50)backflush accounting 倒退成本计算   7xFZJ#  
  B (51)bad debts 坏帐   Cg|\UKfy$  
  B (52)bad debts ratio 坏帐比率   [$F*R@,&  
  B (53)bank charges 银行手续费   +&dkJ 4g[  
  B (54)bank overdraft 银行透支   ddN G :  
  B (55)bank reconciliation 银行存款调节表   -L<FVB  
  B (56)bank statement 银行对账单   M ziOpraj  
  B (57)bankruptcy 破产   , 6Jw   
  B (58)basis of apportionment 分摊基础   m\XG7uo~  
  B (59)batch 批量   !iq|sXs  
  B (60)batch costing 分批成本计算   1{wbC)  
  B (61)beta factor B(市场)风险因素   1w,34*-}  
  B (62)bill 账单   1 + Ue m  
  B (63)bill of exchange 汇票   >q0%yh-  
  B (64)bill of landing 提单   &YcOmI/MM  
  B (65)bill of materials 用料预计单   6`vW4]zu  
  B (66)bill payable 应付票据   X# /c7w-  
  B (67)bill receivable 应收票据   mYj)![  
  B (68)bin card 存货记录卡   AW E ab  
  B (69)bonus 红利   $7ix(WL<%  
  B (70)book-keeping 薄记   rL&Mq}7QK  
  B (71)Boston classification 波士顿分类   ktS^^!,l%  
  B (72)breakeven chart 保本图   Br15S};Ce  
  B (73)breakeven point 保本点    /[D_9  
  B (74)breaking-down time 复位时间   @OGG]0 J  
  B (75)budget 预算   UG=]8YY!  
  B (76)budget center 预算中心   N'-[>w7vK2  
  B (77)budget cost allowance 预算成本折让   ?Pa(e)8\  
  B (78)budget manual 预算手册   [3I| MZ  
  B (79)budget period 预算期间   1q@R04i  
  B (80)budgetary control 预算控制   ( Zd(?">i  
  B (81)budgeted capacity 预算生产能力   Z1:%Aq xP  
  B (82)burden 制造费用   <hj2'd U  
  B (83)business center 经营中心   "DA%vdu  
  B (84)business entity 营业个体   6}?d%K  
  B (85)business unit 经营单位   01n132k  
 B (86)buy-out management 管理性购买产权   cs ?WE9N  
  B (87)by-product 副产品 > <Zu+HX  
  C (88)called-up share capital 催缴股本   096Yd=3h  
  C (89)capacity 生产能力   z#ki# o  
  C (90)capacity ratios 生产能力比率   E>f{j:M  
  C (91)capital 资本   AFm9"mQrw  
  C (92)capital assets pricing model资本资产计价模式   vV*J;%MO  
  C (93)capital commitment 承诺资本   dS3\P5D.*c  
  C (94)capital employed 已运用的资本   -*MY7t3  
  C (95)capital expenditure 资本支出    oC*a;o  
  C (96)capital expenditureauthorization 资本支出核准   |Tc4a4jS  
  C (97)capital expenditure control 资本支出控制   '"\'<>Be  
  C (98)capital expenditure proposal资本支出申请   6_])(F3+w.  
  C (99)capital funding planning 资本基金筹集计划   E5@=LS  
  C (100)capital gain 资本收益   CoNaGb  
  C (101)capital investment appraisal资本投资评估   *i^$xjOa  
  C (102)capital maintenance 资本保全   R y#C#0  
  C (103)capital resource planning 资本资源计划   ]X77?Zz9  
  C (104)capital surplus 资本盈余   7=9>yba)^  
  C (105)capital turnover 资本周转率   E:ci/09wD  
  C (106)card 记录卡   *d;TpwUI  
  C (107)cash 现金   VQ| {Q}  
  C (108)cash account 现金账户   /\b* oPWJ  
  C (109)cash book 现金账薄   lTP#6zqfv  
  C (110)cash cow 金牛产品   <<CWN(hQWO  
  C (111)cash flow 现金流量   <j>;5!4!}  
  C (112)cash discounted 现金贴现   & ]] l0B  
  C (113)cash flow budget 现金流量预算   Z|$DchC  
  C (114)cash flow statement 现金流量表   iiMS3ueF  
  C (115)cash ledger 现金分类账   ^@O 7d1&y  
  C (116)cash limit 现金限额   {yWL|:#K  
  C (117)CCA 现时成本会计   G^#>HE|  
  C (118)center 中心   HXSryjF?  
  C (119)changeover time 变更时间   hN6wp_  
  C (120)chartered entity 特许经济个体   f"P866@oWn  
  C (121)cheque 支票   aG^E^^Y  
  C (122)cheque register 支票登记薄   1' U  
  C (123)coin analysis 零钱分类   i79$D:PcLa  
  C (124)classification 分类   *oz#YGNm  
  C (125)clock card 工时卡   -43>?m/a  
  C (126)code 代码   < $e#o H  
  C (127)commitment accounting 承诺确认会计   ]!"w?-h Si  
  C (128)common cost 共同成本   ufIvvZ*  
  C (129)company limited byguarantee 有限担保责任公司   4n6AK`E  
C (130)company limited shares 股份有限公司   [)s4:V  
  C (131)competitive position 竞争能力状况   t^"8M6BqC;  
  C (132)concept 概念   5l1R")0`t_  
  C (133)conglomerate 跨行业企业   T?m@`"L,  
  C (134)consistency concept 一致性概念   qi7C.w;  
  C (135)consolidated accounts 合并报表   `1(ED= |  
  C (136)consolidation accounting 合并会计   =3QhGFd  
  C (137)consortium 财团   $V!.z%Vgf  
  C (138)contingency plan 应急计划   5 ~?6]=hl  
  C (139)contingent liabilities 或有负债   ,o%by5j"^N  
  C (140)continuous operation 连续生产   &d2L9k Tk  
  C (141)contra 抵消   XZARy:+bc  
  C (142)contract cost 合同成本   xm1di@  
  C (143)contract costing 合同成本计算   >_ZEQC  
  C (144)contribution 贡献毛益   SA}Dkt&,  
  C (145)contribution centre 贡献中心   [;Lgbgt3f  
  C (146)contribution chart 贡献图   'LPyh ;!f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6[k<&;  
  C (148)contribution to salesration 贡献毛益对销售比率   U@y)x+:  
  C (149)control 控制   .ZF%$H  
  C (150)control account 控制帐户   k+-?b(z)$  
  C (151)control limits 控制限度   /\-}-"dm  
  C (152)controllability concept 可控制概念   bKM*4M=k  
  C (153)controllable cost 可控制成本   re[5lFQ~Z  
  C (154)conversion cost 加工成本   By8SRWs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZBpcC 0 z  
  C (156)corporate appraisal 公司评估   b.RU%Y#>\  
  C (157)corporate planning 公司计划   |YROxY"ML  
  C (158)corporate social reporting 公司社会报告   ydYsmTr  
  C (159)corporation 股份公司   D1ZyJs#  
  C (160)cost 成本   {:!>Y1w>  
  C (161)cost account 成本帐户   k-=lt \?  
  C (162)cost accounting 成本会计   cWx`y><  
  C (163)cost accounting manual 成本手册   \XV8t|*  
  C (164)cost accounts calendar 成本报表的日历时间   ik o>G  
  C (165)cost adjustment 成本调整   R)JH D7 1  
  C (166)cost allocation 成本分配   Hq:: F ?  
  C (167)cost apportionment 成本分摊   L}rZ1wV6  
  C (168)cost attribution 成本归属   A/2$~4,  
  C (169)cost audit 成本审计   igA?E56?  
  C (170)cost behaviour 成本性态    d=^QK{8  
  C (171)cost benefit analysis 成本效益分析   ;K\2/"$QD  
  C (172)cost center 成本中心   ao9#E"BfM  
  C (173)cost driver 成本动因
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