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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 P"-*'q,9  
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  1.audit   审计 GK6/S_l%D+  
  2.attestation   鉴证 0FN;^hP5|  
  3.credibility   可信赖程度 t+ 9[ki  
  4.audit of financial statements 财务报表审计 5;v_?M!UCK  
  5.agreed-upon procedures 执行商定程序 Fw{:fFZC[  
  6.high levels of assurance 高水平保证 8-#_xsZ^;  
  7.compilation 编制 8U8%XIEJ  
  8.reliability 可靠性 "mk@p=d  
  9.relevance 相关性 s+m3&(X  
  10.professional skepticism 职业谨慎 7C;oMh5  
  11.objectivity 客观性 *r)/Vx `S  
  12. professional competence 专业胜任能力 I8x,8}o>V  
  13.Senior/CPA-in-charge 项目经理 ,|}}Ml  
  14.audit engagement letter 业务约定书 !l6Ez_'  
  15.recurring audit 连续审计 {{:QtkN  
  16.the client 委托人 lwSZ pS  
  17.change CPA 更换注册会计 6 4,('+  
  18.the existing CPA 现任注册会计师 EjA3hHJ  
  19.the successor CPA 后任注册会计师 APgjT' ;P^  
  20.the preceding CPA前任注册会计师 02 $d  
  21.issue the audit report 出具审计报告 42oW]b%P{;  
  22.expert 专家 '^|u\$&U  
  23.the board of directors 董事会 @> |3d  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8l.bT|#O  
  25.assess material misstatement risks评估重大错报风险  Y+d+  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 PtTL tiE~  
  27.a general knowledge of —— 初步了解―――的情况 \V(w=   
  28.a more knowledge of—— 进一步了解的情况 Xi~7pH  
  29.the prior year‘s working papers 以前年度工作底稿 gf ?_tB0C  
  30.minutes of meeting 会议纪要 \; voBU  
  31.business risks 经营风险 A+=K <e  
  32.appropriateness 适当性 39qIoaHT  
  33.accounting estimate 会计估计 %O|+` "  
  34.management representations 管理层声明 %f?Z/Wn  
  35.going concern assumption 持续经营假设 BHu%x|d  
  36.audit plan 审计计划 "Cz0r"N  
  37.significant audit areas 重点审计领域 M!wa }  
  38.error 错误 BROn2aSx%  
  39.fraud舞弊 S[;d\Z]~  
  40.modified or additional procedures 修改或追加审计程序 L`"j> ),  
  41.misappropriation of assets 侵占资产 vbh 5  
  42.transactions without substance 虚假交易 |yinVfZ0C  
  43.unusual pressures 异常压力 ?CD[jX}!  
  44.the suspected noncompliance 涉嫌存在违法行为 ~@\sN+VS  
  45.materialiy 重要性 7>V*gV?v  
  46.exceed the materiality level 超过重要性水平 0z$::p$%u  
  47.approach the materiality level 接近重要性水平 tfCK^{  
  48.an acceptably low level 可接受水平 b%QcB[k[WB  
  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 7'!DK;=TD6  
  50.misstatements or omissions 错报或漏报 5S*aZ1t18  
  51.aggregate 总计 +-!2nk`"a  
  52.subsequent events 期后事项 `$9sYv 2R  
  53.adjust the financial statements 调整财务报表 sOO_J!bblP  
  54.perform additional audit procedures 实施追加的审计程序 m%cwhH_B  
  55.audit risk 审计风险 &0`i(l4]l  
  56.detection risk 检查风险 OWc~=Cr  
  57.inappropriate audit opinion 不适当的审计意见 \ZtKaEXnx  
  58.material misstatement 重大的错报 .*X=JFxl  
  59.tolerable misstatement 可容忍错报 7NRm\%^q  
  60.the acceptable level of detection risk 可接受的检查风险 \4KV9wm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TT oW>RP#  
  62.simall business 小规模企业 +1]A$|qyW  
  63.accounting system 会计系统 #}HdylI\}  
  64.test of control 控制测试 twox.@"U  
  65.walk-through test 穿行测试 s o7. $]aV  
  66.communication 沟通 >qVSepK3  
  67.flow chart 流程图 P]O=K  
  68.reperformance of internal control 重新执行 je`Inn<  
  69.audit evidence 审计证据 &~c`p[  
  70.substantive procedures 实质性程序 c,:nWf  
  71.assertions 认定 eQwvp`@"  
  72.esistence 存在 Jflm-Hhsf  
  73.occurrence 发生 L_tjclk0J  
  74.completeness 完整性 7GvMKtuSK  
  75.rights and obligations 权利和义务 _\gCdNrD  
  76.valuation and allocation 计价和分摊 8#w%qij  
  77.cutoff 截止 cua( w  
  78.accuracy 准确性 X}wo$t  
  79.classification 分类 uvAJJIae'  
  80.inspection 检查 0g;)je2_2?  
  81.supervision of counting 监盘 /Pxny3  
  82.observation 观察 6OB3%R'p  
  83.confirmation 函证 y\ })C-&  
  84.computation 计算 tXuf!  
  85.analytical procedures 分析程序 yp[,WZt  
  86.vouch 核对 1xr2x;  
  87.trace 追查 CDPu(,^  
  88.audit sampling 审计抽样 &;sW4j nt  
  89.error 误差 3~{0X-  
  90.expected error 预期误差 qi ">AQpp  
  91.population 总体 ^X?uAX-RP|  
  92.sampling risk 抽样风险 M!D6i5k,   
  93.non- sampling risk 非抽样风险 Y^nm{;G+  
  94.sampling unit 抽样单位 F B:nkUR`  
  95.statistical sampling 统计抽样 `(ik2#B`}  
  96.tolerable error 可容忍误差 LIrebz  
  97.the risk of under reliance 信赖不足风险 @t;726  
  98.the risk of over reliance 信赖过度风险 1rS8+!9C  
  99.the risk of incorrect rejection 误拒风险 M ziOpraj  
  100. the risk of incorrect acceptance 误受风险 , 6Jw   
  101.working trial balance 试算平衡表 m\XG7uo~  
  102.index and cross-referencing 索引和交叉索引 !iq|sXs  
  103.cash receipt 现金收入 d"n"A?nXh  
  104.cash disbursement 现金支出 @qYT/V*/  
  105.bank statement 银行对账单 2[;~@n1P  
  106.bank reconciliation 银行存款余额调节表 CZ'm|^S  
  107.balance sheet date 资产负债表日  Bnk '  
  108.net realizable value 可变现净值 Ndmw/ae  
  109.storeroom 仓库 m;A[ 2 6X  
  110.sale invoice 销售发票 #a2gRg  
  111.price list 价目表 J .VZD  
  112.positive confirmation request 积极式询证函 ksCF"o /@V  
  113.negative confirmation request 消极式询证函 CUHT5J*sY  
  114.purchase requisition 请购单 =LODX29  
  115.receiving report 验收报告 L|}s Z\2!  
  116.gross margin 毛利 2Y<]X7Ch:  
  117.manufacturing overhead 制造费用 B^]PKjLNZ  
  118.material requisition 领料单 H cyoNY  
  119.inventory-taking 存货盘点 ?3 k_YN"  
  120.bond certificate 债券 89;@#9  
  121.stock certificate 股票 r/HCWs|  
  122.audit report 审计报告 x}nBU q:  
  123.entity 被审计单位 dGi HO  
  124.addressee of the audit report 审计报告的收件人 Ibu9A wPm  
  125.unqualified opinion 无保留意见 {y a .  
  126.qualified opinion 保留意见 fm`V2'Rm  
  127.disclaimer of opinion 无法表示意见 qTN%9!0@9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _ziSH 3(  
  A (2)absorbed overhead 已吸收制造费用 lixM0  
  A (3)absorption costing 吸收成本计算 K!.t}s.t  
  A (4)account 账户,报表   AS@(]T#R  
  A (5)accounting postulate 会计假设   fISK3t/=C  
  A (6)accounting series release 会计公告文件   \@WVeFr  
  A (7)accounting valuation 会计计价   (ie%zrhS  
  A (8)account sale 承销清单 eU@Mv5&6  
  A (9)accountability concept 经营责任概念   |Tc4a4jS  
  A (10)accountancy 会计职业   3l45(%g+  
  A (11)accountant 会计师   11YJ W-V  
  A (12)accounting 会计   N%xCyZ  
  A (13)agency cost 代理成本   vq^';<Wh.  
  A (14)accounting bases 会计基础   ux)*B}/xh  
  A (15)accounting manual 会计手册   } `r.fD  
  A (16)accounting period 会计期间   Hz."4nhv  
  A (17)accounting policies 会计方针   N 0-J=2  
  A (18)accounting rate of return 会计报酬率   'QxJU$  
  A (19)accounting reference date 会计参照日   BWy-R6br  
  A (20)accounting reference period 会计参照期间   u ~j H  
  A (21)accrual concept 应计概念   -l57!s~V  
  A (22)accrual expenses 应计费用   /\b* oPWJ  
  A (23)acid test ration 速动比率(酸性测试比率)   "mQcc }8  
  A (24)acquisition 购置   i9XpP(mf  
  A (25)acquisition accounting 收购会计   .pQ5lK(R  
  A (26)activity based accounting 作业基础成本计算   !cYID \}S,  
  A (27)adjusting events 调整事项   rU&Y/  
  A (28)administrative expenses 行政管理费   _1qR1< V  
  A (29)advice note 发货通知   -` ViuDX=  
  A (30)amortization 摊销   8K?}!$fz  
  A (31)analytical review 分析性检查   ;'8Wl  
  A (32)annual equivalent cost 年度等量成本法    <{Y3}Q  
  A (33)annual report and accounts 年度报告和报表   qar{*>LCG  
  A (34)appraisal cost 检验成本   V%PQlc.X  
  A (35)appropriation account 盈余分配账户   mV`R'*1UC  
  A (36)articles of association 公司章程细则   _^#eO`4"  
  A (37)assets 资产   *2->>"kh  
  A (38)assets cover 资产保障   JJ ?'<)EF  
  A (39)asset value per share 每股资产价值   t_w\k_ T  
  A (40)associated company 联营公司   T+@i;M  
  A (41)attainable standard 可达标准   _!qD/ [/  
\ *[Ht!y  
 A (42)attributable profit 可归属利润   R$hIgw+p[  
  A (43)audit 审计   4n6AK`E  
  A (44)audit report 审计报告   ,++HiYOG}e  
  A (45)auditing standards 审计准则   t^"8M6BqC;  
  A (46)authorized share capital 额定股本   5l1R")0`t_  
  A (47)available hours 可用小时   T?m@`"L,  
  A (48)avoidable costs 可避免成本 qi7C.w;  
  B (49)back-to-back loan 易币贷款   jaodcT0  
  B (50)backflush accounting 倒退成本计算   v0oVbHO5<  
  B (51)bad debts 坏帐   XV]xym ~  
  B (52)bad debts ratio 坏帐比率   /~w*)e)  
  B (53)bank charges 银行手续费   UtTlJb{-j  
  B (54)bank overdraft 银行透支   bRy(`  
  B (55)bank reconciliation 银行存款调节表   >_ZEQC  
  B (56)bank statement 银行对账单   SA}Dkt&,  
  B (57)bankruptcy 破产   [;Lgbgt3f  
  B (58)basis of apportionment 分摊基础   go AV+V7  
  B (59)batch 批量   uK$ Xqo%L  
  B (60)batch costing 分批成本计算   !>> A@3  
  B (61)beta factor B(市场)风险因素   cYK:Y!|`F  
  B (62)bill 账单   S,6/X.QBv  
  B (63)bill of exchange 汇票   ajk}&`Wj"  
  B (64)bill of landing 提单   h>D;QY  
  B (65)bill of materials 用料预计单   *c Xq=/s  
  B (66)bill payable 应付票据   Slg *[r#  
  B (67)bill receivable 应收票据   JS^DyBXc  
  B (68)bin card 存货记录卡   <hCO-r#  
  B (69)bonus 红利   ,4t6Cq!  
  B (70)book-keeping 薄记   6CHb\k  
  B (71)Boston classification 波士顿分类   {:!>Y1w>  
  B (72)breakeven chart 保本图   l1k&@1"  
  B (73)breakeven point 保本点   xH:L6K/c  
  B (74)breaking-down time 复位时间   VqW5VL a  
  B (75)budget 预算   V sl,u  
  B (76)budget center 预算中心   A/I\MN|  
  B (77)budget cost allowance 预算成本折让   z6@8Is zU  
  B (78)budget manual 预算手册   A(E}2iP9=  
  B (79)budget period 预算期间   Zw0KV%7hD  
  B (80)budgetary control 预算控制   9h\RXVk{tA  
  B (81)budgeted capacity 预算生产能力   "ymR8 y'  
  B (82)burden 制造费用   Ue 9Y+'-x  
  B (83)business center 经营中心   .cJoNl'q  
  B (84)business entity 营业个体   ]#f%Dku.m  
  B (85)business unit 经营单位   /-FV1G,h  
 B (86)buy-out management 管理性购买产权   ;hDk gp  
  B (87)by-product 副产品 D tZ?sG  
  C (88)called-up share capital 催缴股本   gjG SI'M0B  
  C (89)capacity 生产能力   GxD`M2  
  C (90)capacity ratios 生产能力比率   KF+r25uy[+  
  C (91)capital 资本   x6R M)rr  
  C (92)capital assets pricing model资本资产计价模式   e`g+Jf`AT  
  C (93)capital commitment 承诺资本   ?j/FYi  
  C (94)capital employed 已运用的资本   qA!p7"m|  
  C (95)capital expenditure 资本支出   $+GDPYm'  
  C (96)capital expenditureauthorization 资本支出核准   rHw#<oV  
  C (97)capital expenditure control 资本支出控制   ;LP3  
  C (98)capital expenditure proposal资本支出申请   ) dk|S\  
  C (99)capital funding planning 资本基金筹集计划   vO2WZ7E!  
  C (100)capital gain 资本收益   < `pNdy4  
  C (101)capital investment appraisal资本投资评估   . KLEx]f.  
  C (102)capital maintenance 资本保全   >eG<N@13p  
  C (103)capital resource planning 资本资源计划   BZQ}c<Nl  
  C (104)capital surplus 资本盈余   7 nnF!9JOv  
  C (105)capital turnover 资本周转率   u>9` ?O44  
  C (106)card 记录卡   ?ld&}|W~  
  C (107)cash 现金   d~~, 5E  
  C (108)cash account 现金账户   D#1R$4M=  
  C (109)cash book 现金账薄   Y|r7gy9%  
  C (110)cash cow 金牛产品   /.7RWy`  
  C (111)cash flow 现金流量   Oe\(=R  
  C (112)cash discounted 现金贴现   <!>\ n\A  
  C (113)cash flow budget 现金流量预算   [G$#jUt/O  
  C (114)cash flow statement 现金流量表   e,}h^^"  
  C (115)cash ledger 现金分类账   kHhp;<  
  C (116)cash limit 现金限额   WC<[<uI*  
  C (117)CCA 现时成本会计   ;@qS#7SRB  
  C (118)center 中心   rz_W]/G-P  
  C (119)changeover time 变更时间   1}la )lC  
  C (120)chartered entity 特许经济个体   xgcJEox!  
  C (121)cheque 支票   .kU^)H" l  
  C (122)cheque register 支票登记薄   g=nb-A{#  
  C (123)coin analysis 零钱分类   Nf!N;Cy?  
  C (124)classification 分类   e%)iDt\j  
  C (125)clock card 工时卡   j3 6Y Iz$a  
  C (126)code 代码   .%n_{ab1  
  C (127)commitment accounting 承诺确认会计   %:`v.AG  
  C (128)common cost 共同成本   =QVkY7  
  C (129)company limited byguarantee 有限担保责任公司   03 gbcNo  
C (130)company limited shares 股份有限公司   7uc\AhOk6  
  C (131)competitive position 竞争能力状况   7mYcO3{5{  
  C (132)concept 概念   -(?/95 Y  
  C (133)conglomerate 跨行业企业   9#U]?^DJ@  
  C (134)consistency concept 一致性概念   2LUsqL\m}.  
  C (135)consolidated accounts 合并报表   &zy% _U2%  
  C (136)consolidation accounting 合并会计   M^oL.'  
  C (137)consortium 财团   VnW6$W?g  
  C (138)contingency plan 应急计划   k"cMAu.  
  C (139)contingent liabilities 或有负债   4!{lySW  
  C (140)continuous operation 连续生产   f> Jj5he/  
  C (141)contra 抵消   Vv+nq_  
  C (142)contract cost 合同成本   9k71h`5  
  C (143)contract costing 合同成本计算   gq+0t  
  C (144)contribution 贡献毛益   b>p_w%d[[J  
  C (145)contribution centre 贡献中心   lfM vNv  
  C (146)contribution chart 贡献图   Ywhhs }f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :Y/aT[  
  C (148)contribution to salesration 贡献毛益对销售比率   `Z,WKus  
  C (149)control 控制   :1qLRr  
  C (150)control account 控制帐户   79>x/jZka  
  C (151)control limits 控制限度   A)9]^@,  
  C (152)controllability concept 可控制概念   wnd #J `  
  C (153)controllable cost 可控制成本   .B~yI3D`M  
  C (154)conversion cost 加工成本   p35)K5V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ":+d7xR?o  
  C (156)corporate appraisal 公司评估   `&c[ s%0  
  C (157)corporate planning 公司计划   C2rG3X^~Jm  
  C (158)corporate social reporting 公司社会报告   ^V;r  
  C (159)corporation 股份公司   o`Z3}  
  C (160)cost 成本   `uPO+2  
  C (161)cost account 成本帐户   M**Sus87Q  
  C (162)cost accounting 成本会计   Xk|a%%O*H  
  C (163)cost accounting manual 成本手册   =I'iD0eR  
  C (164)cost accounts calendar 成本报表的日历时间   ]_B<K5  
  C (165)cost adjustment 成本调整   Ao ?b1VYy/  
  C (166)cost allocation 成本分配   YM;ro5_KF  
  C (167)cost apportionment 成本分摊   i695P}J2  
  C (168)cost attribution 成本归属   bTeuOpp  
  C (169)cost audit 成本审计   geK;r0(f  
  C (170)cost behaviour 成本性态   .?NfV%vv  
  C (171)cost benefit analysis 成本效益分析   A94:(z;{  
  C (172)cost center 成本中心   :|5 m"X\  
  C (173)cost driver 成本动因
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