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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 ,$7LMTVDrE  
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  1.audit   审计 *+lnAxRa?  
  2.attestation   鉴证 Q/-YLf.  
  3.credibility   可信赖程度 ,Ix7Yg[  
  4.audit of financial statements 财务报表审计 5qR76iH) /  
  5.agreed-upon procedures 执行商定程序 Z9 }qds6 y  
  6.high levels of assurance 高水平保证 Oa CkU  
  7.compilation 编制 2mVH*\D  
  8.reliability 可靠性 PBR+NHrZ  
  9.relevance 相关性 )"=BbMfhu  
  10.professional skepticism 职业谨慎 \D>'  
  11.objectivity 客观性 rOS fDv  
  12. professional competence 专业胜任能力 VqbMFr<k  
  13.Senior/CPA-in-charge 项目经理 Su-LZ'C\  
  14.audit engagement letter 业务约定书 bP(V#6IJ8  
  15.recurring audit 连续审计 X NnsMl  
  16.the client 委托人 * vEG%Y  
  17.change CPA 更换注册会计 kVe}_[{m  
  18.the existing CPA 现任注册会计师 U FC.!t-Z  
  19.the successor CPA 后任注册会计师 >c8zMd  
  20.the preceding CPA前任注册会计师 ;(TBg-LEK  
  21.issue the audit report 出具审计报告 Ed.~9*m  
  22.expert 专家  2gb49y~  
  23.the board of directors 董事会 /Y|9!{.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ir3iW*5k  
  25.assess material misstatement risks评估重大错报风险 %t:1)]2  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |#f P8OK  
  27.a general knowledge of —— 初步了解―――的情况 DZ(e^vq  
  28.a more knowledge of—— 进一步了解的情况 !A&Vg #  
  29.the prior year‘s working papers 以前年度工作底稿 HC+ (FymV  
  30.minutes of meeting 会议纪要 at ]Lz_\  
  31.business risks 经营风险 G2 xYa$&][  
  32.appropriateness 适当性 nLJ]tpw^DH  
  33.accounting estimate 会计估计 pG:FDlR~  
  34.management representations 管理层声明 d\'M ~VQ  
  35.going concern assumption 持续经营假设 mzfj!0zR*  
  36.audit plan 审计计划 ]e7D""  
  37.significant audit areas 重点审计领域 U_Emp[  
  38.error 错误 S'B7C>i`#N  
  39.fraud舞弊 3,S5>~R=  
  40.modified or additional procedures 修改或追加审计程序 b;Q cBGwKT  
  41.misappropriation of assets 侵占资产 sW@4r/F>:D  
  42.transactions without substance 虚假交易 ZsNUT4  
  43.unusual pressures 异常压力 |P>> ^,iUn  
  44.the suspected noncompliance 涉嫌存在违法行为 1!0BE8s"@  
  45.materialiy 重要性 -QI1>7sl  
  46.exceed the materiality level 超过重要性水平 a:H}c9 $%  
  47.approach the materiality level 接近重要性水平 ) l0=j b  
  48.an acceptably low level 可接受水平 @;JT }R H-  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 X 4;+`  
  50.misstatements or omissions 错报或漏报 lf[ (  
  51.aggregate 总计 \ bd? `."  
  52.subsequent events 期后事项 _+.z2} M  
  53.adjust the financial statements 调整财务报表 =DcKHL(m  
  54.perform additional audit procedures 实施追加的审计程序 g>T'R Vb  
  55.audit risk 审计风险 y85GKysT  
  56.detection risk 检查风险 #eR*|W7o  
  57.inappropriate audit opinion 不适当的审计意见 OB;AgE@  
  58.material misstatement 重大的错报  UTHGjE  
  59.tolerable misstatement 可容忍错报 (B7M*e  
  60.the acceptable level of detection risk 可接受的检查风险 y =G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [ ;h@ q}  
  62.simall business 小规模企业 e9o(hL  
  63.accounting system 会计系统 "a>%tsl$K  
  64.test of control 控制测试 & i)p^AmM  
  65.walk-through test 穿行测试 <?2[]h:wp  
  66.communication 沟通 f L ' 42  
  67.flow chart 流程图 :M'3U g$t  
  68.reperformance of internal control 重新执行 "&77`R  
  69.audit evidence 审计证据 7f~.Qus  
  70.substantive procedures 实质性程序 $NT{ssh  
  71.assertions 认定 ERCW5b[RT  
  72.esistence 存在 RVlC8uJ;P  
  73.occurrence 发生 !sK{:6 s  
  74.completeness 完整性 Ag#p )  
  75.rights and obligations 权利和义务 ,^`+mP  
  76.valuation and allocation 计价和分摊 j]M $>2;  
  77.cutoff 截止 jbMzcn~ehI  
  78.accuracy 准确性 _u]Wr%D@  
  79.classification 分类 L&.9.Ll  
  80.inspection 检查 7o'kdY Jzo  
  81.supervision of counting 监盘 *^}(LoPZ  
  82.observation 观察 nhiCV>@y  
  83.confirmation 函证 u2@:[:Ao  
  84.computation 计算 v>;6pcp[F  
  85.analytical procedures 分析程序 G%Wjtrpj  
  86.vouch 核对 AQ'~EbH(  
  87.trace 追查 }gGcYRT  
  88.audit sampling 审计抽样 NIQNzq?a^  
  89.error 误差 bt-y6,> +E  
  90.expected error 预期误差 }9:d(B9;  
  91.population 总体 cQA;Y!Q #  
  92.sampling risk 抽样风险 Ro$l/lXl8t  
  93.non- sampling risk 非抽样风险 [8 l8 m6  
  94.sampling unit 抽样单位 tg7%@SI5^-  
  95.statistical sampling 统计抽样 O{%yO=`r  
  96.tolerable error 可容忍误差 Rm&i"  
  97.the risk of under reliance 信赖不足风险 <t.yn\G-w  
  98.the risk of over reliance 信赖过度风险 PZ AyHXY  
  99.the risk of incorrect rejection 误拒风险 |z-A;uL<  
  100. the risk of incorrect acceptance 误受风险 >#)^4-e  
  101.working trial balance 试算平衡表 W(9-XlYKE  
  102.index and cross-referencing 索引和交叉索引 z|< 6y~5,  
  103.cash receipt 现金收入 FI Io{ru  
  104.cash disbursement 现金支出 /!P,o}l7  
  105.bank statement 银行对账单 i%:oO KI  
  106.bank reconciliation 银行存款余额调节表 gcQ>:m i  
  107.balance sheet date 资产负债表日 K*d+pImrV  
  108.net realizable value 可变现净值 Kj;Q;Ii  
  109.storeroom 仓库 DrC 4oxS 1  
  110.sale invoice 销售发票 BwEO2a{  
  111.price list 价目表 ovvR{MTc  
  112.positive confirmation request 积极式询证函 S)>L 0^M1  
  113.negative confirmation request 消极式询证函 ~Yb5F YE  
  114.purchase requisition 请购单 qa.nm4"6+  
  115.receiving report 验收报告 }[ld=9p(  
  116.gross margin 毛利 +A>>Ak|s  
  117.manufacturing overhead 制造费用 dNUi|IYm$  
  118.material requisition 领料单 )4toBDg"  
  119.inventory-taking 存货盘点 g\,pZ]0i  
  120.bond certificate 债券 O>IY<]x>L  
  121.stock certificate 股票 XBh0=E?qiS  
  122.audit report 审计报告 Uz} #.  
  123.entity 被审计单位 7b_t%G"  
  124.addressee of the audit report 审计报告的收件人 9l]+ rs +  
  125.unqualified opinion 无保留意见 9i;%(b{  
  126.qualified opinion 保留意见 RpOGY{[)[  
  127.disclaimer of opinion 无法表示意见 &'TZU"_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *%=BcV+,  
  A (2)absorbed overhead 已吸收制造费用 X3-pj<JLY  
  A (3)absorption costing 吸收成本计算 qRZv[T%*Q  
  A (4)account 账户,报表   &7VN?ox1  
  A (5)accounting postulate 会计假设   a`  s2 z  
  A (6)accounting series release 会计公告文件   idPx! fe  
  A (7)accounting valuation 会计计价   TWZ* *S-  
  A (8)account sale 承销清单 K`{P/w  
  A (9)accountability concept 经营责任概念   m9o{y6_j*  
  A (10)accountancy 会计职业   .!e):&(8  
  A (11)accountant 会计师   :PE{2*  
  A (12)accounting 会计   U*!q@g_  
  A (13)agency cost 代理成本   |r>+\" X  
  A (14)accounting bases 会计基础   _~/F-  
  A (15)accounting manual 会计手册   Q,9"/@:c,  
  A (16)accounting period 会计期间   ]V0V8fU|  
  A (17)accounting policies 会计方针   /99S<U2ej  
  A (18)accounting rate of return 会计报酬率   BZ* ',\o  
  A (19)accounting reference date 会计参照日   t~]n"zgovz  
  A (20)accounting reference period 会计参照期间   #.L9/b(  
  A (21)accrual concept 应计概念   RtO3!dGT.  
  A (22)accrual expenses 应计费用   Iv+JEuIi  
  A (23)acid test ration 速动比率(酸性测试比率)   e=Ko4Ao2y  
  A (24)acquisition 购置   JZI)jIh  
  A (25)acquisition accounting 收购会计   cvxYuP~  
  A (26)activity based accounting 作业基础成本计算   1y'8bt~7Pf  
  A (27)adjusting events 调整事项   `?E|frz[  
  A (28)administrative expenses 行政管理费   >Q3_-yY+  
  A (29)advice note 发货通知   )O\w'|$G  
  A (30)amortization 摊销   "jV :L  
  A (31)analytical review 分析性检查   =1sGT;>  
  A (32)annual equivalent cost 年度等量成本法   8?LsV<  
  A (33)annual report and accounts 年度报告和报表   E)sC:oO  
  A (34)appraisal cost 检验成本   P1C{G'cR  
  A (35)appropriation account 盈余分配账户   iMjoa tt  
  A (36)articles of association 公司章程细则   K</EVt,U~  
  A (37)assets 资产   -w'  
  A (38)assets cover 资产保障   5|O~  
  A (39)asset value per share 每股资产价值   ,Ei!\U^)  
  A (40)associated company 联营公司   nilis-Bk_  
  A (41)attainable standard 可达标准   uPCzs$R  
xB-\yWDZe  
 A (42)attributable profit 可归属利润   >x?x3#SX  
  A (43)audit 审计   'F2g2W`  
  A (44)audit report 审计报告   YYNh| 2  
  A (45)auditing standards 审计准则   )|3BS`  
  A (46)authorized share capital 额定股本   rebnV&-  
  A (47)available hours 可用小时   3bYP i^  
  A (48)avoidable costs 可避免成本 pPL)!=o!  
  B (49)back-to-back loan 易币贷款   5"sd  
  B (50)backflush accounting 倒退成本计算   )qSjI_qt5  
  B (51)bad debts 坏帐   xmVW6 ,<?  
  B (52)bad debts ratio 坏帐比率   )j,Y(V$P  
  B (53)bank charges 银行手续费   $, hHR:  
  B (54)bank overdraft 银行透支   !0-KB#  
  B (55)bank reconciliation 银行存款调节表   W(5XcP(  
  B (56)bank statement 银行对账单   #q LsAw--Q  
  B (57)bankruptcy 破产   6-E>-9]'E  
  B (58)basis of apportionment 分摊基础   n?Zt\Kto  
  B (59)batch 批量   %_Q+@9  
  B (60)batch costing 分批成本计算   nA*U drcn  
  B (61)beta factor B(市场)风险因素   H4B|c42  
  B (62)bill 账单   R?{f:,3R  
  B (63)bill of exchange 汇票   '/="bSF  
  B (64)bill of landing 提单   l bs0i  
  B (65)bill of materials 用料预计单   "m#17J_  
  B (66)bill payable 应付票据   n(uzqd  
  B (67)bill receivable 应收票据   )J^5?A  
  B (68)bin card 存货记录卡   cMs8D  
  B (69)bonus 红利   ZLDO& }  
  B (70)book-keeping 薄记   5ENU}0W  
  B (71)Boston classification 波士顿分类   rU4;yy*b  
  B (72)breakeven chart 保本图   QM('bbN  
  B (73)breakeven point 保本点   dNu?O>=  
  B (74)breaking-down time 复位时间   X9 N4  
  B (75)budget 预算   ^>Vl@cW0uz  
  B (76)budget center 预算中心   7 D(Eo{ue  
  B (77)budget cost allowance 预算成本折让   VLPPEV-u  
  B (78)budget manual 预算手册   C5Vlqc;  
  B (79)budget period 预算期间   !zVjbYWY  
  B (80)budgetary control 预算控制   (H^)wDb  
  B (81)budgeted capacity 预算生产能力   r01u3!  
  B (82)burden 制造费用   ?B+]Ex(\B,  
  B (83)business center 经营中心   ^HhV ?Iqg  
  B (84)business entity 营业个体   ~xLo0EV "  
  B (85)business unit 经营单位   .oS[ DTn5S  
 B (86)buy-out management 管理性购买产权   ?;]Xc~  
  B (87)by-product 副产品 LpK? C<?x  
  C (88)called-up share capital 催缴股本   #V{!|Y'  
  C (89)capacity 生产能力   6E@TcN~ ,!  
  C (90)capacity ratios 生产能力比率   R XN0v@V  
  C (91)capital 资本   /IQ$[WR cx  
  C (92)capital assets pricing model资本资产计价模式   0fGt7 "Q  
  C (93)capital commitment 承诺资本   |.KB   
  C (94)capital employed 已运用的资本   E4$y|Ni"  
  C (95)capital expenditure 资本支出   }}qY,@eeX  
  C (96)capital expenditureauthorization 资本支出核准   `]`S"W7&  
  C (97)capital expenditure control 资本支出控制   |(<A)C  
  C (98)capital expenditure proposal资本支出申请   1l5'N= hL  
  C (99)capital funding planning 资本基金筹集计划   DHg)]FQ/  
  C (100)capital gain 资本收益   (gRTSd T ?  
  C (101)capital investment appraisal资本投资评估   00B,1Q HP  
  C (102)capital maintenance 资本保全   b*(, W  
  C (103)capital resource planning 资本资源计划   i>7]9gBm1q  
  C (104)capital surplus 资本盈余   KV8Ok  
  C (105)capital turnover 资本周转率   tmd{G x}c  
  C (106)card 记录卡   Up1 n0  
  C (107)cash 现金   b@S~ =  
  C (108)cash account 现金账户   EfB.K}b^  
  C (109)cash book 现金账薄   y@@h)P#  
  C (110)cash cow 金牛产品   -FF#+Z$  
  C (111)cash flow 现金流量   V%(T#_E/6  
  C (112)cash discounted 现金贴现   mlYkn  
  C (113)cash flow budget 现金流量预算   B)*1[Jf{4  
  C (114)cash flow statement 现金流量表   }hE!0q~MfM  
  C (115)cash ledger 现金分类账   ]z!Df\I  
  C (116)cash limit 现金限额   N\"Hf=Y(~  
  C (117)CCA 现时成本会计   *JRM(V+IEv  
  C (118)center 中心   Sd F+b+P]  
  C (119)changeover time 变更时间   "574%\#4z  
  C (120)chartered entity 特许经济个体   ^-L nO%h?  
  C (121)cheque 支票   6?ky~CV  
  C (122)cheque register 支票登记薄   jM-7  
  C (123)coin analysis 零钱分类   27i-B\r  
  C (124)classification 分类   ? o&goiM  
  C (125)clock card 工时卡   Q/@ pcU  
  C (126)code 代码   Kum" }ux  
  C (127)commitment accounting 承诺确认会计   OHwH(}H?  
  C (128)common cost 共同成本   A{dqB  
  C (129)company limited byguarantee 有限担保责任公司   {Mb2X^@7  
C (130)company limited shares 股份有限公司   <Mndr 8 H  
  C (131)competitive position 竞争能力状况   mBEMwJ}O`  
  C (132)concept 概念   vmv6y*qU  
  C (133)conglomerate 跨行业企业   qpQiMiB#g'  
  C (134)consistency concept 一致性概念   l, 9r d[  
  C (135)consolidated accounts 合并报表   d;,Jf*x\  
  C (136)consolidation accounting 合并会计   IB$i ^  
  C (137)consortium 财团   0nvT}[\H*  
  C (138)contingency plan 应急计划   ahdwoB   
  C (139)contingent liabilities 或有负债   Lf:#koaC  
  C (140)continuous operation 连续生产   S}VN(g  
  C (141)contra 抵消   F >H\F@Wl  
  C (142)contract cost 合同成本   )gz]F_  
  C (143)contract costing 合同成本计算   D^xg2D  
  C (144)contribution 贡献毛益   g:.LC F  
  C (145)contribution centre 贡献中心   G5|'uKz2"  
  C (146)contribution chart 贡献图   1h|qxYO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JC`;hY  
  C (148)contribution to salesration 贡献毛益对销售比率   ~1XC5.*-  
  C (149)control 控制   # F6<N]i  
  C (150)control account 控制帐户   .AQTUd(_  
  C (151)control limits 控制限度   d}  5  
  C (152)controllability concept 可控制概念   PdEPDyFkh  
  C (153)controllable cost 可控制成本   E^Ch;)j|  
  C (154)conversion cost 加工成本   <>(v~a]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   KzX)6 |g{"  
  C (156)corporate appraisal 公司评估   ([|^3tM  
  C (157)corporate planning 公司计划   Q@|"xKa  
  C (158)corporate social reporting 公司社会报告   7Le- f  
  C (159)corporation 股份公司   j >`FZKxp  
  C (160)cost 成本   7L!}F;yT  
  C (161)cost account 成本帐户   mhM;`dl  
  C (162)cost accounting 成本会计   ;pS+S0U   
  C (163)cost accounting manual 成本手册   G({5LjgW  
  C (164)cost accounts calendar 成本报表的日历时间   m;nH v  
  C (165)cost adjustment 成本调整    )y6  
  C (166)cost allocation 成本分配   'f0R/6h\3s  
  C (167)cost apportionment 成本分摊   oGyoU#z#  
  C (168)cost attribution 成本归属   N A_8<B^  
  C (169)cost audit 成本审计   6kMEm)YjT  
  C (170)cost behaviour 成本性态   -GCU6U|  
  C (171)cost benefit analysis 成本效益分析   $m-C6xC/  
  C (172)cost center 成本中心   oCLM'\  
  C (173)cost driver 成本动因
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