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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 PO: { t  
A:%`wX}  
03X1d-  
  1.audit   审计 tCH!my_  
  2.attestation   鉴证 3qC}0CP*  
  3.credibility   可信赖程度 ASA,{w]  
  4.audit of financial statements 财务报表审计 k(nW#*N_  
  5.agreed-upon procedures 执行商定程序 z2~ til  
  6.high levels of assurance 高水平保证 s2V:cMXFn  
  7.compilation 编制 `4J$Et%S  
  8.reliability 可靠性 %$Tji  
  9.relevance 相关性 eu-*?]&Di  
  10.professional skepticism 职业谨慎 ?dg [:1R}  
  11.objectivity 客观性 k 1~&x$G  
  12. professional competence 专业胜任能力 c7k~S-nU  
  13.Senior/CPA-in-charge 项目经理 &DX! f  
  14.audit engagement letter 业务约定书 ITI)soa~  
  15.recurring audit 连续审计 S9y}  
  16.the client 委托人 ~q.F<6O  
  17.change CPA 更换注册会计 oJz^|dW  
  18.the existing CPA 现任注册会计师 N :/D+L  
  19.the successor CPA 后任注册会计师 4xje$/_d  
  20.the preceding CPA前任注册会计师 !wVM= z^G  
  21.issue the audit report 出具审计报告 `*R:gE=  
  22.expert 专家 z>Y-fN`,  
  23.the board of directors 董事会 .|70;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 5|s\* bV`  
  25.assess material misstatement risks评估重大错报风险 Xl#ggub?  
  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 zTSTEOP}%Y  
  27.a general knowledge of —— 初步了解―――的情况 f}P3O3Yv&  
  28.a more knowledge of—— 进一步了解的情况 6A-|[(NS  
  29.the prior year‘s working papers 以前年度工作底稿 R 'zWYQ  
  30.minutes of meeting 会议纪要 KkbDW3-  
  31.business risks 经营风险 X.{S*E:$u  
  32.appropriateness 适当性 ^6V[=!& H  
  33.accounting estimate 会计估计 cdT7 @  
  34.management representations 管理层声明 "<1{9  
  35.going concern assumption 持续经营假设 SY\ gXO8k  
  36.audit plan 审计计划 f.$af4 u  
  37.significant audit areas 重点审计领域 583|blL  
  38.error 错误 dR,fXQm  
  39.fraud舞弊 k?^z;Tlvw  
  40.modified or additional procedures 修改或追加审计程序 @qAS*3j  
  41.misappropriation of assets 侵占资产 O_7|C\]  
  42.transactions without substance 虚假交易 aX'*pK/-  
  43.unusual pressures 异常压力 uy$e?{Jf  
  44.the suspected noncompliance 涉嫌存在违法行为 p_%Rt"!  
  45.materialiy 重要性  ZBp/sm  
  46.exceed the materiality level 超过重要性水平 /nA{ #HY  
  47.approach the materiality level 接近重要性水平 tT_\i6My  
  48.an acceptably low level 可接受水平 !pX>!&sb  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 on `3&0,.  
  50.misstatements or omissions 错报或漏报 gjDHo$  
  51.aggregate 总计 "+G8d' %YV  
  52.subsequent events 期后事项 mCVFS=8V  
  53.adjust the financial statements 调整财务报表 @*( (1(q  
  54.perform additional audit procedures 实施追加的审计程序 G_,jgg7  
  55.audit risk 审计风险 `d}2O%P  
  56.detection risk 检查风险 fuySN!s  
  57.inappropriate audit opinion 不适当的审计意见 e(t\g^X  
  58.material misstatement 重大的错报 H**Xu;/5@  
  59.tolerable misstatement 可容忍错报 lt8|9"9<  
  60.the acceptable level of detection risk 可接受的检查风险 .aQ \jA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8{sGNCvU  
  62.simall business 小规模企业 %* }(}~  
  63.accounting system 会计系统 eeB{c.#  
  64.test of control 控制测试 tG a8W  
  65.walk-through test 穿行测试 }o`76rDN  
  66.communication 沟通 37o; ;  
  67.flow chart 流程图 `b$.%S8uj=  
  68.reperformance of internal control 重新执行 xwo<' xT  
  69.audit evidence 审计证据 SwMc pNo  
  70.substantive procedures 实质性程序  2JBR)P  
  71.assertions 认定 S<Xf>-8w  
  72.esistence 存在 ]}Yl7/gM1}  
  73.occurrence 发生 C~/a-  
  74.completeness 完整性 wFZP,fQ9l  
  75.rights and obligations 权利和义务 <R L]  
  76.valuation and allocation 计价和分摊 k9L;!TH~1K  
  77.cutoff 截止 cbTm'}R(G  
  78.accuracy 准确性 <Q3c[ Y  
  79.classification 分类 >z@0.pN]7  
  80.inspection 检查 ]t"Ss_,  
  81.supervision of counting 监盘 eJ-nKkg~a  
  82.observation 观察 `;egv *!P  
  83.confirmation 函证 Cw&KVw*  
  84.computation 计算 c]!V'#U  
  85.analytical procedures 分析程序 N;`n@9BF  
  86.vouch 核对 o`-msz  
  87.trace 追查 + {'.7#  
  88.audit sampling 审计抽样 ,z=LY5_z)  
  89.error 误差 _H@DLhH|=  
  90.expected error 预期误差 >XfbP]  
  91.population 总体 X"%gQ.1|{j  
  92.sampling risk 抽样风险 DN6Mo<H  
  93.non- sampling risk 非抽样风险 {+>-7 9b  
  94.sampling unit 抽样单位 cw <l{A  
  95.statistical sampling 统计抽样 jmG~UnM  
  96.tolerable error 可容忍误差 c-sfg>0^  
  97.the risk of under reliance 信赖不足风险 ^U/O !GK  
  98.the risk of over reliance 信赖过度风险 pMM8-R'W-  
  99.the risk of incorrect rejection 误拒风险 KMax$  
  100. the risk of incorrect acceptance 误受风险 \s\?l(ooq"  
  101.working trial balance 试算平衡表 ;!Fn1|)  
  102.index and cross-referencing 索引和交叉索引 YN5rml'-  
  103.cash receipt 现金收入 =7UsVn#o  
  104.cash disbursement 现金支出 "\yT7?},  
  105.bank statement 银行对账单 xyXa .  
  106.bank reconciliation 银行存款余额调节表 x kD6Iw  
  107.balance sheet date 资产负债表日 ~a2}(]  
  108.net realizable value 可变现净值 ftSW (og  
  109.storeroom 仓库 #GFr`o0$^  
  110.sale invoice 销售发票 E2-\]?\F(  
  111.price list 价目表 <F'\lA9  
  112.positive confirmation request 积极式询证函 M<&= S  
  113.negative confirmation request 消极式询证函 (/$^uWj  
  114.purchase requisition 请购单 }x ,S%M-  
  115.receiving report 验收报告 {{!-Gr  
  116.gross margin 毛利 Q+{n-? :  
  117.manufacturing overhead 制造费用 &H+xzN  
  118.material requisition 领料单 h{qgEIk&  
  119.inventory-taking 存货盘点 6 !bsM"F  
  120.bond certificate 债券 2~[juWbz  
  121.stock certificate 股票 Pg{J{gn  
  122.audit report 审计报告 /x *3}oI  
  123.entity 被审计单位 o4WDh@d5S  
  124.addressee of the audit report 审计报告的收件人 3OB"#Ap8<  
  125.unqualified opinion 无保留意见 /$%%s=@IL  
  126.qualified opinion 保留意见 nJ;.Td  
  127.disclaimer of opinion 无法表示意见 4<v&S2Yq  
  128.adverse opinion 否定意见
x?<FJ"8"k  
% ] U  
A (1)ABC 作业基础成本计算   n=q 76W\  
  A (2)absorbed overhead 已吸收制造费用 -'Mf\h 8  
  A (3)absorption costing 吸收成本计算  ~$J2g   
  A (4)account 账户,报表   `d(ThP;g  
  A (5)accounting postulate 会计假设   fV~[;e;U.  
  A (6)accounting series release 会计公告文件   h2QmQ>y"  
  A (7)accounting valuation 会计计价   fN2lLn9/u  
  A (8)account sale 承销清单 5:?! =<=  
  A (9)accountability concept 经营责任概念   2~2 O V  
  A (10)accountancy 会计职业   Ho]su?  
  A (11)accountant 会计师   2Khv>#l  
  A (12)accounting 会计   }-2|XD%]  
  A (13)agency cost 代理成本   s#GLJl\E_P  
  A (14)accounting bases 会计基础   M3au{6y  
  A (15)accounting manual 会计手册   }QmqoCAE~m  
  A (16)accounting period 会计期间   9tnD=A<PS  
  A (17)accounting policies 会计方针   'c~4+o4co  
  A (18)accounting rate of return 会计报酬率   $pz/?>!  
  A (19)accounting reference date 会计参照日   K)P%;X  
  A (20)accounting reference period 会计参照期间   HbIF^LeY|R  
  A (21)accrual concept 应计概念   @}ZVtrz  
  A (22)accrual expenses 应计费用   '<uq3?5  
  A (23)acid test ration 速动比率(酸性测试比率)   y)<q /  
  A (24)acquisition 购置   ajpX L  
  A (25)acquisition accounting 收购会计   H"F29Pu2  
  A (26)activity based accounting 作业基础成本计算   FGkVqZ Y2?  
  A (27)adjusting events 调整事项   4&iCht =  
  A (28)administrative expenses 行政管理费   ./~(7o$  
  A (29)advice note 发货通知   Yr|4Fl~U  
  A (30)amortization 摊销   Qg/rRiV  
  A (31)analytical review 分析性检查   E(|>Ddv B&  
  A (32)annual equivalent cost 年度等量成本法   yCo.cd-  
  A (33)annual report and accounts 年度报告和报表   ,"ql5Q4  
  A (34)appraisal cost 检验成本   eV~goj  
  A (35)appropriation account 盈余分配账户   i@'dH3-kO  
  A (36)articles of association 公司章程细则   ~Q VH<`sn  
  A (37)assets 资产   F:ELPs4"  
  A (38)assets cover 资产保障   Mb=" Te>|  
  A (39)asset value per share 每股资产价值   3 gf1ownC  
  A (40)associated company 联营公司   zW nR6*\  
  A (41)attainable standard 可达标准   BJ0?kX@  
&m vSiyKX  
 A (42)attributable profit 可归属利润   FgO)DQm  
  A (43)audit 审计   e';_Y>WQy  
  A (44)audit report 审计报告   wyG;8I  
  A (45)auditing standards 审计准则   ;wD)hNLAvR  
  A (46)authorized share capital 额定股本   I}Q2Vu<  
  A (47)available hours 可用小时   MO]&bHH7;  
  A (48)avoidable costs 可避免成本 Q@HV- (A  
  B (49)back-to-back loan 易币贷款   OrG).^l  
  B (50)backflush accounting 倒退成本计算   ']oQ]Yx0  
  B (51)bad debts 坏帐   K|@G t%Y  
  B (52)bad debts ratio 坏帐比率   |cY`x(?yP  
  B (53)bank charges 银行手续费   NEF# }s2=  
  B (54)bank overdraft 银行透支   <-0]i_4sK  
  B (55)bank reconciliation 银行存款调节表   p 4)Q&k!  
  B (56)bank statement 银行对账单   F1hHe<)  
  B (57)bankruptcy 破产   PaN "sf  
  B (58)basis of apportionment 分摊基础   K+iP 6B  
  B (59)batch 批量   I 2DpRMy  
  B (60)batch costing 分批成本计算   i?;Kq~,  
  B (61)beta factor B(市场)风险因素   ?1".;foZ  
  B (62)bill 账单   zMJT:7*`|  
  B (63)bill of exchange 汇票   .sA.C] f  
  B (64)bill of landing 提单   *|l/6!WM  
  B (65)bill of materials 用料预计单   |&jXp%4T  
  B (66)bill payable 应付票据   .8|X   
  B (67)bill receivable 应收票据   Vz[C=_m  
  B (68)bin card 存货记录卡   B\n[.(].r  
  B (69)bonus 红利   uVU)d1N  
  B (70)book-keeping 薄记   lRdChoL$2  
  B (71)Boston classification 波士顿分类   ~_ a-E  
  B (72)breakeven chart 保本图   2BobH_ H  
  B (73)breakeven point 保本点   tI{ _y  
  B (74)breaking-down time 复位时间   bjS {(  
  B (75)budget 预算    LIdF 0  
  B (76)budget center 预算中心   |Ds=)S" K  
  B (77)budget cost allowance 预算成本折让   Qei" '~1a  
  B (78)budget manual 预算手册   =qIyqbXz  
  B (79)budget period 预算期间   GH xp7H  
  B (80)budgetary control 预算控制   \(T /O~b2  
  B (81)budgeted capacity 预算生产能力   E!AE4B1bd  
  B (82)burden 制造费用   HorDNRyu  
  B (83)business center 经营中心   kNL\m[W8$  
  B (84)business entity 营业个体   iyog`s c  
  B (85)business unit 经营单位   Xx(T">]vJ  
 B (86)buy-out management 管理性购买产权   . [ mR M  
  B (87)by-product 副产品 Ca3~/K rM  
  C (88)called-up share capital 催缴股本   PxE3K-S)G  
  C (89)capacity 生产能力   lHIM}~#;nd  
  C (90)capacity ratios 生产能力比率   KY N0  
  C (91)capital 资本    yOKI*.}  
  C (92)capital assets pricing model资本资产计价模式   Q5_o/wk  
  C (93)capital commitment 承诺资本   nxHkv`s k  
  C (94)capital employed 已运用的资本   Tb-F]lg$  
  C (95)capital expenditure 资本支出   sN wI 0o  
  C (96)capital expenditureauthorization 资本支出核准   bYPKh  
  C (97)capital expenditure control 资本支出控制   'P}0FktP`  
  C (98)capital expenditure proposal资本支出申请   m#F`] {  
  C (99)capital funding planning 资本基金筹集计划   8JD,u  
  C (100)capital gain 资本收益   ]0\MmAJRn  
  C (101)capital investment appraisal资本投资评估   s|ITsz0,td  
  C (102)capital maintenance 资本保全   cs'{5!i]  
  C (103)capital resource planning 资本资源计划   ?0,Ngrbe  
  C (104)capital surplus 资本盈余   zv"Z DRW  
  C (105)capital turnover 资本周转率   n-OL0$Xu  
  C (106)card 记录卡   Xs?o{]Fe  
  C (107)cash 现金   YrKWA  
  C (108)cash account 现金账户   eR"<33{  
  C (109)cash book 现金账薄   V2G6Kw9gt  
  C (110)cash cow 金牛产品   I!?}jo3  
  C (111)cash flow 现金流量   k# rBB  
  C (112)cash discounted 现金贴现   *WT`o>  
  C (113)cash flow budget 现金流量预算   >dG[G>  
  C (114)cash flow statement 现金流量表   e 3TI|e_  
  C (115)cash ledger 现金分类账   alvrh'51  
  C (116)cash limit 现金限额   {.\TtE  
  C (117)CCA 现时成本会计   eGHaY4|  
  C (118)center 中心   "-J -k=  
  C (119)changeover time 变更时间   "w.3Q96r  
  C (120)chartered entity 特许经济个体   ""|Qtubv  
  C (121)cheque 支票   ?3xzd P  
  C (122)cheque register 支票登记薄   RdML3E  
  C (123)coin analysis 零钱分类   VU d\QR-  
  C (124)classification 分类   xF44M]i  
  C (125)clock card 工时卡   &JI8]JmU)  
  C (126)code 代码   _#h_:  
  C (127)commitment accounting 承诺确认会计   1y4  
  C (128)common cost 共同成本   Ue~CwFOc  
  C (129)company limited byguarantee 有限担保责任公司   # 4PVVu<  
C (130)company limited shares 股份有限公司   IobD3:D8W  
  C (131)competitive position 竞争能力状况   Y.r+wc]  
  C (132)concept 概念   zI<<Q2  
  C (133)conglomerate 跨行业企业   e@OX_t_  
  C (134)consistency concept 一致性概念   }U9G    
  C (135)consolidated accounts 合并报表   hfy_3}_  
  C (136)consolidation accounting 合并会计   &IB|rw'9  
  C (137)consortium 财团   > "=>3  
  C (138)contingency plan 应急计划   g'qa}/X  
  C (139)contingent liabilities 或有负债   H+Sz=tg5  
  C (140)continuous operation 连续生产   )%@J=&G8TT  
  C (141)contra 抵消   Hg$lXtn]  
  C (142)contract cost 合同成本   J S_]FsxD  
  C (143)contract costing 合同成本计算   KMjhZap %  
  C (144)contribution 贡献毛益   J~UuS+Ufv  
  C (145)contribution centre 贡献中心   EJNU761  
  C (146)contribution chart 贡献图   6b \&~b@T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hFl^\$Re  
  C (148)contribution to salesration 贡献毛益对销售比率   w=J3=T@TD  
  C (149)control 控制   OH(waKq2I  
  C (150)control account 控制帐户   -p XSSa;O9  
  C (151)control limits 控制限度   ?m? ::RH  
  C (152)controllability concept 可控制概念   .UY^oR=b{  
  C (153)controllable cost 可控制成本   nK%LRcAs  
  C (154)conversion cost 加工成本   Da&]y   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ah+iZ}E%  
  C (156)corporate appraisal 公司评估   *itUWpNhr  
  C (157)corporate planning 公司计划   xx%j.zDI]  
  C (158)corporate social reporting 公司社会报告   SJ>vwmA4  
  C (159)corporation 股份公司   ^qD$z=z-  
  C (160)cost 成本   Y#P%6Fy  
  C (161)cost account 成本帐户   g~A`N=r;h  
  C (162)cost accounting 成本会计   "u^H# L>-q  
  C (163)cost accounting manual 成本手册   6MMOf\   
  C (164)cost accounts calendar 成本报表的日历时间   9e,0\J  
  C (165)cost adjustment 成本调整   czRFMYE  
  C (166)cost allocation 成本分配   W+ko q*P  
  C (167)cost apportionment 成本分摊   (S\[Y9  
  C (168)cost attribution 成本归属   wyO4Y  
  C (169)cost audit 成本审计   $6iX   
  C (170)cost behaviour 成本性态   aH/ k Ua  
  C (171)cost benefit analysis 成本效益分析   FSW_<%  
  C (172)cost center 成本中心    DwE[D]7o  
  C (173)cost driver 成本动因
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