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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 e@YK@?^#N  
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  1.audit   审计 BfiD9ka-z  
  2.attestation   鉴证 UR5`ue ;  
  3.credibility   可信赖程度 {+b7sA3  
  4.audit of financial statements 财务报表审计 mXs; b 2r^  
  5.agreed-upon procedures 执行商定程序 GsM<2@?  
  6.high levels of assurance 高水平保证 caX< n>  
  7.compilation 编制 1yY0dOoLG)  
  8.reliability 可靠性 3HK\BS  
  9.relevance 相关性 ] @fk] ]R  
  10.professional skepticism 职业谨慎 zp?`N;  
  11.objectivity 客观性 <ZR9GlIr  
  12. professional competence 专业胜任能力 MnW+25=N  
  13.Senior/CPA-in-charge 项目经理 FML(4BY,  
  14.audit engagement letter 业务约定书 +x}<IS8  
  15.recurring audit 连续审计 7E!5G2XX~~  
  16.the client 委托人 `~q<N  
  17.change CPA 更换注册会计 13/]DF,S"^  
  18.the existing CPA 现任注册会计师 ;YL i{  
  19.the successor CPA 后任注册会计师 &PtJ$0%q  
  20.the preceding CPA前任注册会计师 ZqO^f*F>h  
  21.issue the audit report 出具审计报告 LBP`hK:>W~  
  22.expert 专家 lU8Hd|@-  
  23.the board of directors 董事会 +m,yA mEEd  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )@bQu~Y  
  25.assess material misstatement risks评估重大错报风险 ]5:8Z@  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8DaL,bi*.  
  27.a general knowledge of —— 初步了解―――的情况 Q#zmf24W  
  28.a more knowledge of—— 进一步了解的情况 mpJ#:}n  
  29.the prior year‘s working papers 以前年度工作底稿  x ]ot 2  
  30.minutes of meeting 会议纪要 ;i:d+!3XwC  
  31.business risks 经营风险 R ViuJ;  
  32.appropriateness 适当性 U :_^#\p  
  33.accounting estimate 会计估计 0_t!T'jr7  
  34.management representations 管理层声明 '1/i"yoW  
  35.going concern assumption 持续经营假设 7. ;3e@s  
  36.audit plan 审计计划 ]e@Oiq  
  37.significant audit areas 重点审计领域 FzC'G57Kl  
  38.error 错误 K@hw.Xq"  
  39.fraud舞弊 VVOd]2{  
  40.modified or additional procedures 修改或追加审计程序 8}| (0mC  
  41.misappropriation of assets 侵占资产 uM6+?A9@l  
  42.transactions without substance 虚假交易 z2>lI9D4V  
  43.unusual pressures 异常压力 3=ymm^  
  44.the suspected noncompliance 涉嫌存在违法行为 }JAG7L&{  
  45.materialiy 重要性 jW@Uo=I[  
  46.exceed the materiality level 超过重要性水平 =w0R$&b&  
  47.approach the materiality level 接近重要性水平 $iz|\m  
  48.an acceptably low level 可接受水平 _:27]K:  
  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 h9W^[6  
  50.misstatements or omissions 错报或漏报 L*JjG sTH  
  51.aggregate 总计 lHX72s|V  
  52.subsequent events 期后事项 i~J'%a<Qp  
  53.adjust the financial statements 调整财务报表 f& '  
  54.perform additional audit procedures 实施追加的审计程序 pyvSwD5t  
  55.audit risk 审计风险 czd~8WgOa  
  56.detection risk 检查风险 q'8 2q Y  
  57.inappropriate audit opinion 不适当的审计意见 !C: $?oU  
  58.material misstatement 重大的错报  0lR5<^B  
  59.tolerable misstatement 可容忍错报 ^y%T~dLkp'  
  60.the acceptable level of detection risk 可接受的检查风险 '`KY! ]L  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 J/*`7Pd  
  62.simall business 小规模企业  sLQ^F  
  63.accounting system 会计系统 [ibu/ W$  
  64.test of control 控制测试 D,FkB"ZZE  
  65.walk-through test 穿行测试 XOS[No~  
  66.communication 沟通 =C.$ UX  
  67.flow chart 流程图 `W*U4?M  
  68.reperformance of internal control 重新执行 9q[oa5INd  
  69.audit evidence 审计证据 Dm<A ^u8  
  70.substantive procedures 实质性程序 n6a`;0f[R  
  71.assertions 认定 W6/ yn  
  72.esistence 存在 :6\qpex  
  73.occurrence 发生 {{p7 3 'u  
  74.completeness 完整性 Jg| XH L)  
  75.rights and obligations 权利和义务 ,01"SWE  
  76.valuation and allocation 计价和分摊 0:Ol7  
  77.cutoff 截止 )P|),S,;Z  
  78.accuracy 准确性 oM`0y@QCf  
  79.classification 分类 &KR X[2  
  80.inspection 检查 / s}} &u/  
  81.supervision of counting 监盘 W:L AP R  
  82.observation 观察 9;-p'C  
  83.confirmation 函证 *bA.zmzM  
  84.computation 计算 r<^HmpUJ  
  85.analytical procedures 分析程序 ;;N9>M?b  
  86.vouch 核对 U\*J9  
  87.trace 追查 s,&Z=zt0R  
  88.audit sampling 审计抽样 hZ  
  89.error 误差 V33T+P~j  
  90.expected error 预期误差 j#q-^h3H  
  91.population 总体 [3|P7?W/  
  92.sampling risk 抽样风险 nc|p)  
  93.non- sampling risk 非抽样风险 G*P#]eO  
  94.sampling unit 抽样单位 7%eK37@u  
  95.statistical sampling 统计抽样 x+@rg];m  
  96.tolerable error 可容忍误差 I4i>+:_J  
  97.the risk of under reliance 信赖不足风险 OYTkV}tG  
  98.the risk of over reliance 信赖过度风险 VS8Rx.?  
  99.the risk of incorrect rejection 误拒风险 Fy-t T]Q9  
  100. the risk of incorrect acceptance 误受风险 ckE-",G  
  101.working trial balance 试算平衡表 Dwfu.ZJa  
  102.index and cross-referencing 索引和交叉索引 b!5~7Ub.No  
  103.cash receipt 现金收入 UrEs4R1#  
  104.cash disbursement 现金支出 k_nql8H  
  105.bank statement 银行对账单 RdR p.pb8  
  106.bank reconciliation 银行存款余额调节表 M:B=\&.O  
  107.balance sheet date 资产负债表日 QE`bSI  
  108.net realizable value 可变现净值 {[?(9u7R  
  109.storeroom 仓库 (M.&^w;`,  
  110.sale invoice 销售发票 %aVq+kC h  
  111.price list 价目表 +OWX'~fd<  
  112.positive confirmation request 积极式询证函 mSh[}%swj  
  113.negative confirmation request 消极式询证函 lchPpm9  
  114.purchase requisition 请购单 IKilr'  
  115.receiving report 验收报告 *mvlb (' &  
  116.gross margin 毛利 t=W}SH  
  117.manufacturing overhead 制造费用 57']#j#"hj  
  118.material requisition 领料单 [j/9neaye  
  119.inventory-taking 存货盘点 pJ'"j 6Q  
  120.bond certificate 债券 0[?Xxk}s0  
  121.stock certificate 股票 A@{PZ   
  122.audit report 审计报告 _5Ct]vy  
  123.entity 被审计单位 )cMh0SGcM1  
  124.addressee of the audit report 审计报告的收件人 &powy7rR  
  125.unqualified opinion 无保留意见 @>Km_Ax  
  126.qualified opinion 保留意见 VY=jc~c]v  
  127.disclaimer of opinion 无法表示意见 OU $#5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   '$]97b7G  
  A (2)absorbed overhead 已吸收制造费用 }Sh?S]]`  
  A (3)absorption costing 吸收成本计算 ;RPx^X~  
  A (4)account 账户,报表   p}pjfG  
  A (5)accounting postulate 会计假设   `Cynj+PCe  
  A (6)accounting series release 会计公告文件   B !L{  
  A (7)accounting valuation 会计计价   o~y;j75{.*  
  A (8)account sale 承销清单 =wV<hg)C  
  A (9)accountability concept 经营责任概念   ~YWQ2]  
  A (10)accountancy 会计职业   yZU6xY  
  A (11)accountant 会计师   }-2 2XYh  
  A (12)accounting 会计   h_,i&d@(  
  A (13)agency cost 代理成本   xHLlMn4M  
  A (14)accounting bases 会计基础   ShP^A"Do  
  A (15)accounting manual 会计手册   .:%0E`E  
  A (16)accounting period 会计期间   +.b,AqJ/  
  A (17)accounting policies 会计方针   " 9wvPC ^  
  A (18)accounting rate of return 会计报酬率   1FL~ndJs  
  A (19)accounting reference date 会计参照日   ,CcV/K  
  A (20)accounting reference period 会计参照期间   ,N p0wg0  
  A (21)accrual concept 应计概念   l'E*=Rn  
  A (22)accrual expenses 应计费用   x}I+Iggi  
  A (23)acid test ration 速动比率(酸性测试比率)   ~1AgD-:Jz  
  A (24)acquisition 购置   5 ,B_u%bb  
  A (25)acquisition accounting 收购会计   V1 `o%;j  
  A (26)activity based accounting 作业基础成本计算   u?<%q!  
  A (27)adjusting events 调整事项   Ed df2;-.  
  A (28)administrative expenses 行政管理费   &>W$6>@  
  A (29)advice note 发货通知   ep)n_!$OH"  
  A (30)amortization 摊销   dhf!o0'1M  
  A (31)analytical review 分析性检查   x,@B(9No  
  A (32)annual equivalent cost 年度等量成本法   U- (01-  
  A (33)annual report and accounts 年度报告和报表   S3*`jF>q  
  A (34)appraisal cost 检验成本   tOd&!HYL  
  A (35)appropriation account 盈余分配账户   _P 3G  
  A (36)articles of association 公司章程细则   -[9JJ/7y  
  A (37)assets 资产   Q}K"24`=  
  A (38)assets cover 资产保障   m{cGK`/\  
  A (39)asset value per share 每股资产价值   CMG&7(MR  
  A (40)associated company 联营公司   BWv^ zi  
  A (41)attainable standard 可达标准   x$.^"l-vX  
:B5Fdp3  
 A (42)attributable profit 可归属利润   :tB1D@Cb6  
  A (43)audit 审计   w3obIJm  
  A (44)audit report 审计报告   l<LP&  
  A (45)auditing standards 审计准则   03qQ'pq  
  A (46)authorized share capital 额定股本   %i9E @EV  
  A (47)available hours 可用小时   RSyUaA  
  A (48)avoidable costs 可避免成本 D4lG[qb  
  B (49)back-to-back loan 易币贷款   /h H  
  B (50)backflush accounting 倒退成本计算   p6]1w]*R  
  B (51)bad debts 坏帐   ):68%,  
  B (52)bad debts ratio 坏帐比率   Q4!_>YZ  
  B (53)bank charges 银行手续费   n&;85IF1  
  B (54)bank overdraft 银行透支   fo#fg8zX%  
  B (55)bank reconciliation 银行存款调节表   6azGhxh  
  B (56)bank statement 银行对账单   pnowy;  
  B (57)bankruptcy 破产   ;!mzyb*  
  B (58)basis of apportionment 分摊基础   M4oy  
  B (59)batch 批量   Vvn2 Ep  
  B (60)batch costing 分批成本计算    gmO!  
  B (61)beta factor B(市场)风险因素   JPc+rfF  
  B (62)bill 账单   k"T}2 7  
  B (63)bill of exchange 汇票   0KcyLAJ  
  B (64)bill of landing 提单   r6MMCJ|G  
  B (65)bill of materials 用料预计单   P}y +G|  
  B (66)bill payable 应付票据   2G67NC?+  
  B (67)bill receivable 应收票据   %S@ZXf~:  
  B (68)bin card 存货记录卡   RK'\C\gMDu  
  B (69)bonus 红利   tqvN0vY5  
  B (70)book-keeping 薄记   "$Z= %.3Q  
  B (71)Boston classification 波士顿分类   7$vYo _  
  B (72)breakeven chart 保本图   QT< }] 0  
  B (73)breakeven point 保本点   nQX:T;WL@  
  B (74)breaking-down time 复位时间   q77;ZPfs8  
  B (75)budget 预算   "3)C'WlEy/  
  B (76)budget center 预算中心   x=hiQ>BIO0  
  B (77)budget cost allowance 预算成本折让   i &Tbz!  
  B (78)budget manual 预算手册   (cAIvgI  
  B (79)budget period 预算期间   &I+5  
  B (80)budgetary control 预算控制   <CYd+! (  
  B (81)budgeted capacity 预算生产能力   L%*!`TN  
  B (82)burden 制造费用   /og=IF2:  
  B (83)business center 经营中心   fo*2:?K&  
  B (84)business entity 营业个体   G7` ko1-  
  B (85)business unit 经营单位   [fya)}  
 B (86)buy-out management 管理性购买产权   '8RsN-w  
  B (87)by-product 副产品 *v jmy/3  
  C (88)called-up share capital 催缴股本   )BZ.Sv  
  C (89)capacity 生产能力   53;}Nt#R  
  C (90)capacity ratios 生产能力比率   |"X*@s\'  
  C (91)capital 资本   RE7?KR>  
  C (92)capital assets pricing model资本资产计价模式    N_kMK  
  C (93)capital commitment 承诺资本   $Uq|w[LA  
  C (94)capital employed 已运用的资本   67JA=,EE  
  C (95)capital expenditure 资本支出   fn jPSts0  
  C (96)capital expenditureauthorization 资本支出核准   _JzEGpeG  
  C (97)capital expenditure control 资本支出控制   ITE{@1  
  C (98)capital expenditure proposal资本支出申请   l[mWf  
  C (99)capital funding planning 资本基金筹集计划   M)J5;^ ["  
  C (100)capital gain 资本收益   vsCCB}7\  
  C (101)capital investment appraisal资本投资评估   ~9a<0Mc?  
  C (102)capital maintenance 资本保全   v}}F,c(f  
  C (103)capital resource planning 资本资源计划   Uu10)/.LC  
  C (104)capital surplus 资本盈余   \+oQd=K@  
  C (105)capital turnover 资本周转率   fIx+IL s  
  C (106)card 记录卡   `quw9j9`C\  
  C (107)cash 现金   0rQMLx  
  C (108)cash account 现金账户   :KSV4>X[%a  
  C (109)cash book 现金账薄   APn|\  
  C (110)cash cow 金牛产品   !1jBC.G1  
  C (111)cash flow 现金流量   Go`vfm"S  
  C (112)cash discounted 现金贴现   )al]*[lY  
  C (113)cash flow budget 现金流量预算   VZp5)-!\  
  C (114)cash flow statement 现金流量表   ,uSMQS-O'4  
  C (115)cash ledger 现金分类账   oA7tE u   
  C (116)cash limit 现金限额   [`#CXq'  
  C (117)CCA 现时成本会计   z\\[S@>pt  
  C (118)center 中心   LiC*@W  
  C (119)changeover time 变更时间   2.`\  
  C (120)chartered entity 特许经济个体   \#2 Z)Kz  
  C (121)cheque 支票   0#7>o^2  
  C (122)cheque register 支票登记薄   BA@lk+aW  
  C (123)coin analysis 零钱分类   .wEd"A&j  
  C (124)classification 分类   "(3[+W{|  
  C (125)clock card 工时卡   gDQ^)1k  
  C (126)code 代码   B?eCe}*f;B  
  C (127)commitment accounting 承诺确认会计   j2t7'bO_  
  C (128)common cost 共同成本   JK7G/]j+Ez  
  C (129)company limited byguarantee 有限担保责任公司   9@SC}AF.  
C (130)company limited shares 股份有限公司   DzAg"6=CS  
  C (131)competitive position 竞争能力状况   5N#aXG^9  
  C (132)concept 概念   6+:iy'-  
  C (133)conglomerate 跨行业企业   a(m2n.0'>  
  C (134)consistency concept 一致性概念   b <tNk]7  
  C (135)consolidated accounts 合并报表   h/QXPdV  
  C (136)consolidation accounting 合并会计   3H'sHuK"X  
  C (137)consortium 财团   aj-Km`5r}  
  C (138)contingency plan 应急计划   Hc;[Cs0  
  C (139)contingent liabilities 或有负债   +r�  
  C (140)continuous operation 连续生产   prUN)r@U   
  C (141)contra 抵消   f%A;`4 `q  
  C (142)contract cost 合同成本   7m47rJyW4  
  C (143)contract costing 合同成本计算   W- $Z(Z XL  
  C (144)contribution 贡献毛益   E'f{i:O "~  
  C (145)contribution centre 贡献中心   SJlr53  
  C (146)contribution chart 贡献图   i7CX65&b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   H9Gh>u]}  
  C (148)contribution to salesration 贡献毛益对销售比率   PF0_8,@U  
  C (149)control 控制   'NbHa!  
  C (150)control account 控制帐户   /m!BY}4W  
  C (151)control limits 控制限度   `_6C {<O  
  C (152)controllability concept 可控制概念   [@_Jj3`4  
  C (153)controllable cost 可控制成本   ]"pVj6O  
  C (154)conversion cost 加工成本   v1 #otrf  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I:-Wy"i  
  C (156)corporate appraisal 公司评估   DcS+_>a\{l  
  C (157)corporate planning 公司计划   n.}ZkG0`  
  C (158)corporate social reporting 公司社会报告   [DYQ"A= )d  
  C (159)corporation 股份公司   mn'A9er  
  C (160)cost 成本   `{gHA+B  
  C (161)cost account 成本帐户   ,Y@Gyx!4  
  C (162)cost accounting 成本会计   (Nq=H)cm8  
  C (163)cost accounting manual 成本手册   ./XYd"p  
  C (164)cost accounts calendar 成本报表的日历时间   x[| }.Ew  
  C (165)cost adjustment 成本调整   f'F?MINJP  
  C (166)cost allocation 成本分配   k x8G  
  C (167)cost apportionment 成本分摊   NYhB'C2  
  C (168)cost attribution 成本归属   ~kV/!=  
  C (169)cost audit 成本审计   :S]\0;8]  
  C (170)cost behaviour 成本性态   `T1  
  C (171)cost benefit analysis 成本效益分析   }czrj%6  
  C (172)cost center 成本中心   XjBW9a  
  C (173)cost driver 成本动因
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