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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 M`0V~P`^  
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  1.audit   审计 R|'ybW'Y  
  2.attestation   鉴证 lqy Qf$t  
  3.credibility   可信赖程度 N"Z{5A  
  4.audit of financial statements 财务报表审计 ,<.V7(|t)  
  5.agreed-upon procedures 执行商定程序 `~cqAs}6]Q  
  6.high levels of assurance 高水平保证 Q 3 ea{!r  
  7.compilation 编制 |NlO7aQ>2H  
  8.reliability 可靠性 <;lkUU(WT2  
  9.relevance 相关性 Q1Kfi8h}'  
  10.professional skepticism 职业谨慎 \<bx [,?  
  11.objectivity 客观性 ]>!K 3kB  
  12. professional competence 专业胜任能力 xH ]Ct~ md  
  13.Senior/CPA-in-charge 项目经理 RTYvS5 G  
  14.audit engagement letter 业务约定书 HVRZ[Y<^  
  15.recurring audit 连续审计 6W/`07 '  
  16.the client 委托人  -uS!\  
  17.change CPA 更换注册会计 <|HV. O/!  
  18.the existing CPA 现任注册会计师 j/DzCcp7  
  19.the successor CPA 后任注册会计师 [+^1.N  
  20.the preceding CPA前任注册会计师 GC-5X`Sq  
  21.issue the audit report 出具审计报告 Y/F6\oh  
  22.expert 专家 I^.Om])  
  23.the board of directors 董事会 R*, MfV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w?L6!)oiz  
  25.assess material misstatement risks评估重大错报风险 #<fRE"v:Q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i$Ul(?  
  27.a general knowledge of —— 初步了解―――的情况 N% @Qf~  
  28.a more knowledge of—— 进一步了解的情况 1C+13LE$U  
  29.the prior year‘s working papers 以前年度工作底稿 {p2!|A&a  
  30.minutes of meeting 会议纪要 cVv=*81\  
  31.business risks 经营风险 FaAC&F@u  
  32.appropriateness 适当性 g&L!1<, p  
  33.accounting estimate 会计估计 +Ze} B*0  
  34.management representations 管理层声明  }FROB/  
  35.going concern assumption 持续经营假设 qZdQD  
  36.audit plan 审计计划 #\{l"-  
  37.significant audit areas 重点审计领域 %uDi#x.  
  38.error 错误 [jQp~&nY  
  39.fraud舞弊 |"}FXa O  
  40.modified or additional procedures 修改或追加审计程序 zpn9,,~u  
  41.misappropriation of assets 侵占资产 9c bd~mM{  
  42.transactions without substance 虚假交易 i}f"yO+Q+  
  43.unusual pressures 异常压力 RNk\.}m  
  44.the suspected noncompliance 涉嫌存在违法行为 |d2S IyUc  
  45.materialiy 重要性 >NV @R&  
  46.exceed the materiality level 超过重要性水平 k=$TGqQY?  
  47.approach the materiality level 接近重要性水平 q>_.[+6  
  48.an acceptably low level 可接受水平 !/b>sN}  
  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 BKCiIfkZ  
  50.misstatements or omissions 错报或漏报 s[>,X#7 y  
  51.aggregate 总计 [\e eDa  
  52.subsequent events 期后事项 ;+R&}[9,A)  
  53.adjust the financial statements 调整财务报表 u {cW:  
  54.perform additional audit procedures 实施追加的审计程序 K!%+0)A  
  55.audit risk 审计风险 gx/,)> E.  
  56.detection risk 检查风险 U+jOTq8M  
  57.inappropriate audit opinion 不适当的审计意见 1ba~SHi  
  58.material misstatement 重大的错报 !qQl@j O  
  59.tolerable misstatement 可容忍错报 "]*&oQCI  
  60.the acceptable level of detection risk 可接受的检查风险 z|J_b"u4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *8 A  
  62.simall business 小规模企业 x;KOqfawv  
  63.accounting system 会计系统 "S]0  
  64.test of control 控制测试 q[_Vu A]&  
  65.walk-through test 穿行测试 KZY}%il!`  
  66.communication 沟通 9rX&uP)j^#  
  67.flow chart 流程图 (S5R!lpO  
  68.reperformance of internal control 重新执行 }"H,h)T  
  69.audit evidence 审计证据 .hb:s,0mP  
  70.substantive procedures 实质性程序 iq8<ov  
  71.assertions 认定 &m7]v,&  
  72.esistence 存在 i^&~?2  
  73.occurrence 发生 Y5Bo|*b  
  74.completeness 完整性 H2 {+)  
  75.rights and obligations 权利和义务 ?p{Nwl#  
  76.valuation and allocation 计价和分摊 s\(k<Ks  
  77.cutoff 截止 +)om^e@.  
  78.accuracy 准确性 2,oKVm+  
  79.classification 分类 :S83vE81WK  
  80.inspection 检查 ?!:ha;n  
  81.supervision of counting 监盘 >2)OiQ`zg  
  82.observation 观察 U}[d_f  
  83.confirmation 函证 HRCT }  
  84.computation 计算 W\,s:6iqz  
  85.analytical procedures 分析程序 1=c\Rr9]  
  86.vouch 核对 9L?.m&  
  87.trace 追查 Fyx|z'4b  
  88.audit sampling 审计抽样 ah&D%8E  
  89.error 误差 f*% D$Mqg  
  90.expected error 预期误差 X7 MM2V  
  91.population 总体 U$.@]F4&  
  92.sampling risk 抽样风险 T*Exs|N2P-  
  93.non- sampling risk 非抽样风险 4[r0G+  
  94.sampling unit 抽样单位 xrz,\eTb  
  95.statistical sampling 统计抽样 t9`.bx8  
  96.tolerable error 可容忍误差 dq6m>;`  
  97.the risk of under reliance 信赖不足风险 3S@7]Pg  
  98.the risk of over reliance 信赖过度风险 k Z .gO  
  99.the risk of incorrect rejection 误拒风险 [PM 2\#K  
  100. the risk of incorrect acceptance 误受风险 /4V#C-  
  101.working trial balance 试算平衡表 .V/Rfq  
  102.index and cross-referencing 索引和交叉索引 #U4F0BdA  
  103.cash receipt 现金收入 YUD`!C  
  104.cash disbursement 现金支出 Yui3+}Ms  
  105.bank statement 银行对账单 (zYt NLoFx  
  106.bank reconciliation 银行存款余额调节表 6r0krbN  
  107.balance sheet date 资产负债表日 KeB"D!={;  
  108.net realizable value 可变现净值 l`{\"#4  
  109.storeroom 仓库 }5[qo`M  
  110.sale invoice 销售发票 BwGfTua  
  111.price list 价目表 qvsd5PeCO  
  112.positive confirmation request 积极式询证函 sN*N&XG  
  113.negative confirmation request 消极式询证函 X1|njJGO1  
  114.purchase requisition 请购单 qp } Cqi  
  115.receiving report 验收报告 %QGC8Tz  
  116.gross margin 毛利 w~A{(- dx  
  117.manufacturing overhead 制造费用 YeL#jtC  
  118.material requisition 领料单 Dlae;5 D  
  119.inventory-taking 存货盘点 X6X $Pve  
  120.bond certificate 债券 e7Z32P0ls  
  121.stock certificate 股票 e0zq1XcZ  
  122.audit report 审计报告 $E~`\o%Ev  
  123.entity 被审计单位 X,_2FJv  
  124.addressee of the audit report 审计报告的收件人  .-c4wm}  
  125.unqualified opinion 无保留意见 nI-w}NQ  
  126.qualified opinion 保留意见 9'giU r  
  127.disclaimer of opinion 无法表示意见 /QWvW=F2<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   VcO0sa f`  
  A (2)absorbed overhead 已吸收制造费用 L:j<c5  
  A (3)absorption costing 吸收成本计算 vhW2PzHFRi  
  A (4)account 账户,报表   mbxZL<ua  
  A (5)accounting postulate 会计假设   \BTODZ:h  
  A (6)accounting series release 会计公告文件   uAJx.>$b  
  A (7)accounting valuation 会计计价   D6Ui !  
  A (8)account sale 承销清单 9igiZmM  
  A (9)accountability concept 经营责任概念   /{aj}M0kN  
  A (10)accountancy 会计职业   b9J_1Gl]  
  A (11)accountant 会计师   jh%Eq+#S  
  A (12)accounting 会计   Fn;SF4KOm  
  A (13)agency cost 代理成本   V)HG(k  
  A (14)accounting bases 会计基础   =JEv,ZGT3  
  A (15)accounting manual 会计手册   /<=u\e'rE  
  A (16)accounting period 会计期间   {_[N<U:QT&  
  A (17)accounting policies 会计方针   9@(PWz=`?  
  A (18)accounting rate of return 会计报酬率   x7&B$.>3  
  A (19)accounting reference date 会计参照日   t ;;U}  
  A (20)accounting reference period 会计参照期间   RQ'9m^  
  A (21)accrual concept 应计概念   3 *"WG O5  
  A (22)accrual expenses 应计费用   w !-gJmX>  
  A (23)acid test ration 速动比率(酸性测试比率)   2\MT;;ZTZ  
  A (24)acquisition 购置   rNWw?_H-H(  
  A (25)acquisition accounting 收购会计   %9F([K  
  A (26)activity based accounting 作业基础成本计算   u<tbbKM  
  A (27)adjusting events 调整事项   WUe{vV#S'0  
  A (28)administrative expenses 行政管理费   +US!YU  
  A (29)advice note 发货通知   !Y0Vid  
  A (30)amortization 摊销   x;P_1J %Q  
  A (31)analytical review 分析性检查   kX7C3qdmt  
  A (32)annual equivalent cost 年度等量成本法   yiXSYD  
  A (33)annual report and accounts 年度报告和报表   _~l5u8{^6  
  A (34)appraisal cost 检验成本   QC OM_$y  
  A (35)appropriation account 盈余分配账户   .Ni\\  
  A (36)articles of association 公司章程细则   kzQ+j8.,U  
  A (37)assets 资产   a od-3"7[  
  A (38)assets cover 资产保障   45@ I*`  
  A (39)asset value per share 每股资产价值   &WuN&As!Z  
  A (40)associated company 联营公司   +ZaSM~   
  A (41)attainable standard 可达标准   y *jp79G  
h,u, ^ r  
 A (42)attributable profit 可归属利润   UJAv`yjG  
  A (43)audit 审计   K( c\wr\6  
  A (44)audit report 审计报告   n`B:;2X,  
  A (45)auditing standards 审计准则   17%,7P9pg  
  A (46)authorized share capital 额定股本   |PCm01NU!  
  A (47)available hours 可用小时   z;,u}u}aI  
  A (48)avoidable costs 可避免成本 Olt?~}  
  B (49)back-to-back loan 易币贷款   mA}TJz  
  B (50)backflush accounting 倒退成本计算   ?4#Li~q  
  B (51)bad debts 坏帐   B:yGS*.tu  
  B (52)bad debts ratio 坏帐比率   ^+>laOzC`8  
  B (53)bank charges 银行手续费   ok"k*?Ov  
  B (54)bank overdraft 银行透支   V5nwu#  
  B (55)bank reconciliation 银行存款调节表   T"}5}6rSG  
  B (56)bank statement 银行对账单   g#pr yYz  
  B (57)bankruptcy 破产   T9 E+\D  
  B (58)basis of apportionment 分摊基础   z [}v{  
  B (59)batch 批量   (?1y4M  
  B (60)batch costing 分批成本计算   ~OYiq}g  
  B (61)beta factor B(市场)风险因素   JQ_sUYh~3  
  B (62)bill 账单   t:x\kp  
  B (63)bill of exchange 汇票   Hh3X \  
  B (64)bill of landing 提单   :gv{F} ##  
  B (65)bill of materials 用料预计单   \$~|ZwV{  
  B (66)bill payable 应付票据   :S{BbQ){]  
  B (67)bill receivable 应收票据   lwxaMjaL4K  
  B (68)bin card 存货记录卡   vFzRg5lH  
  B (69)bonus 红利   h ohfE3rd  
  B (70)book-keeping 薄记   @|Cz-J; D  
  B (71)Boston classification 波士顿分类   GE:vp>>}`  
  B (72)breakeven chart 保本图   W s3)gvpPA  
  B (73)breakeven point 保本点   xf\C|@i  
  B (74)breaking-down time 复位时间   }1L4 "}L.  
  B (75)budget 预算   [: n'k  
  B (76)budget center 预算中心   &T?RZ2  
  B (77)budget cost allowance 预算成本折让   K-^\" W8  
  B (78)budget manual 预算手册   ^KnU4sD  
  B (79)budget period 预算期间   r..iko]T  
  B (80)budgetary control 预算控制   ;IvY^(YS@;  
  B (81)budgeted capacity 预算生产能力   /Y:sLGQLD  
  B (82)burden 制造费用   3V+] 9;  
  B (83)business center 经营中心   ]!W=^!  
  B (84)business entity 营业个体   kf\PioD8  
  B (85)business unit 经营单位   ('4_ xOb  
 B (86)buy-out management 管理性购买产权   /e5O"@  
  B (87)by-product 副产品 T8?Ghbn  
  C (88)called-up share capital 催缴股本   p;`>e>$  
  C (89)capacity 生产能力   [t m_Mg  
  C (90)capacity ratios 生产能力比率   :;%2BSgFU  
  C (91)capital 资本   y;m|  
  C (92)capital assets pricing model资本资产计价模式   nK1Slg#U  
  C (93)capital commitment 承诺资本   ,i ^9 |Oeq  
  C (94)capital employed 已运用的资本   ;Zcswt8]u  
  C (95)capital expenditure 资本支出   gMi0FO'  
  C (96)capital expenditureauthorization 资本支出核准   l5Uiw2  
  C (97)capital expenditure control 资本支出控制   Co9^OF-k  
  C (98)capital expenditure proposal资本支出申请   T= 80,  
  C (99)capital funding planning 资本基金筹集计划   @o].He@L<j  
  C (100)capital gain 资本收益   |"q5sym8Y_  
  C (101)capital investment appraisal资本投资评估   2lZ Q)   
  C (102)capital maintenance 资本保全   *P[ hy  
  C (103)capital resource planning 资本资源计划   f=+m IZ  
  C (104)capital surplus 资本盈余   ydEoC$?0  
  C (105)capital turnover 资本周转率   ^ox=H NV  
  C (106)card 记录卡   /cUO$m o  
  C (107)cash 现金   6$hQ35  
  C (108)cash account 现金账户   L8@f-Kk  
  C (109)cash book 现金账薄   ^x]r`b  
  C (110)cash cow 金牛产品   i]c!~`  
  C (111)cash flow 现金流量   '?{OZXg  
  C (112)cash discounted 现金贴现   ~Py`P'+  
  C (113)cash flow budget 现金流量预算   B6+khuG(  
  C (114)cash flow statement 现金流量表   B B{$&Oh  
  C (115)cash ledger 现金分类账   L?b~k=  
  C (116)cash limit 现金限额   3oj' ytxN  
  C (117)CCA 现时成本会计   4!{KWL`A  
  C (118)center 中心   -u+vJ6EY  
  C (119)changeover time 变更时间   )EPjAv  
  C (120)chartered entity 特许经济个体    ^ 'MT0j  
  C (121)cheque 支票   @(w@e\Bq  
  C (122)cheque register 支票登记薄   +%z> H"J.  
  C (123)coin analysis 零钱分类   /s&9SYF  
  C (124)classification 分类   %@J.{@>  
  C (125)clock card 工时卡   6D;Sgc5"  
  C (126)code 代码   R`5.[?Dt  
  C (127)commitment accounting 承诺确认会计   n t;m+by  
  C (128)common cost 共同成本   Rxt^v+ ,$  
  C (129)company limited byguarantee 有限担保责任公司   98c(<  
C (130)company limited shares 股份有限公司   ]"As1"  
  C (131)competitive position 竞争能力状况   y%$AhRk*U  
  C (132)concept 概念   KJUH(]>F  
  C (133)conglomerate 跨行业企业   dA}-]  
  C (134)consistency concept 一致性概念   H064BM  
  C (135)consolidated accounts 合并报表   T9|m7  
  C (136)consolidation accounting 合并会计   sjHE/qmq-Z  
  C (137)consortium 财团   ,Q$ q=E;X  
  C (138)contingency plan 应急计划   :wyno#8`-  
  C (139)contingent liabilities 或有负债   "m$##X\  
  C (140)continuous operation 连续生产   J9nX"Sb  
  C (141)contra 抵消   / y 40(l?  
  C (142)contract cost 合同成本    `,*3[  
  C (143)contract costing 合同成本计算   wc@X.Q[  
  C (144)contribution 贡献毛益   ;W )Y OT  
  C (145)contribution centre 贡献中心   ea2ayT  
  C (146)contribution chart 贡献图   B2vh-%63  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %)8}X>xq  
  C (148)contribution to salesration 贡献毛益对销售比率   F`W?II?  
  C (149)control 控制   ;u ({\K  
  C (150)control account 控制帐户   i v38p%Zm  
  C (151)control limits 控制限度   =U9*'EFr  
  C (152)controllability concept 可控制概念   3AtGy'NTp  
  C (153)controllable cost 可控制成本   1z4OI6$Af  
  C (154)conversion cost 加工成本   m4Qh%}9%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZgcMv ,=  
  C (156)corporate appraisal 公司评估   h 0Q5-EA  
  C (157)corporate planning 公司计划   '3tCH)s  
  C (158)corporate social reporting 公司社会报告   Ykw*&opz  
  C (159)corporation 股份公司   qOtgve`jX  
  C (160)cost 成本   *I.f1lz%*  
  C (161)cost account 成本帐户   Np9<:GF1  
  C (162)cost accounting 成本会计   g}{aZ$sta  
  C (163)cost accounting manual 成本手册   (NU NHxi5B  
  C (164)cost accounts calendar 成本报表的日历时间   hBUn \~z  
  C (165)cost adjustment 成本调整   ] y '>=a|T  
  C (166)cost allocation 成本分配   b94DJzL1z  
  C (167)cost apportionment 成本分摊   #&aqKV Y  
  C (168)cost attribution 成本归属   G `61~F%  
  C (169)cost audit 成本审计   ~rKrpb]ow  
  C (170)cost behaviour 成本性态   D?_Zl;bQ'^  
  C (171)cost benefit analysis 成本效益分析   - %h.t+=U  
  C (172)cost center 成本中心   j{A y\n(  
  C (173)cost driver 成本动因
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