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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 VeeQmR?u-  
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  1.audit   审计 ^+tAgK2   
  2.attestation   鉴证 pt<!b0G  
  3.credibility   可信赖程度 \L}aTCvG  
  4.audit of financial statements 财务报表审计 -:b0fKn  
  5.agreed-upon procedures 执行商定程序 n, }\;Bp  
  6.high levels of assurance 高水平保证 S]mXfB(mh  
  7.compilation 编制 S"0<`{Gv  
  8.reliability 可靠性 =u W+>;]  
  9.relevance 相关性 K n%[&  
  10.professional skepticism 职业谨慎 e2CjZ"C  
  11.objectivity 客观性 pYIm43r H  
  12. professional competence 专业胜任能力 y<jW7GNt  
  13.Senior/CPA-in-charge 项目经理 `K37&b;`[  
  14.audit engagement letter 业务约定书 IoWh&(+KdH  
  15.recurring audit 连续审计 rdZk2\<  
  16.the client 委托人 C"no>A^  
  17.change CPA 更换注册会计 aF1i!Z  
  18.the existing CPA 现任注册会计师 H!mNHY_fA  
  19.the successor CPA 后任注册会计师 :"5'l>la  
  20.the preceding CPA前任注册会计师 *-"DZ  
  21.issue the audit report 出具审计报告 U;p"x^U`  
  22.expert 专家 B 3<T#  
  23.the board of directors 董事会 T {Q]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }@%A@ A{R  
  25.assess material misstatement risks评估重大错报风险 N@Pf\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 xD+n2:I{  
  27.a general knowledge of —— 初步了解―――的情况 vpu20?E>5z  
  28.a more knowledge of—— 进一步了解的情况 |2w,Np-  
  29.the prior year‘s working papers 以前年度工作底稿 I:M]#aFD  
  30.minutes of meeting 会议纪要 a[d6@!  
  31.business risks 经营风险 >KX Sb@  
  32.appropriateness 适当性 6cH.s+  
  33.accounting estimate 会计估计 fvnj:3RK  
  34.management representations 管理层声明 I?c "\Fe  
  35.going concern assumption 持续经营假设 veX#K#  
  36.audit plan 审计计划 tmEF7e`(o  
  37.significant audit areas 重点审计领域 e]F4w(*=  
  38.error 错误 X:Z4QqT  
  39.fraud舞弊 9NXf~-V-  
  40.modified or additional procedures 修改或追加审计程序 s8;/'?K  
  41.misappropriation of assets 侵占资产  l%XuYYQ  
  42.transactions without substance 虚假交易 =yo?]ZS  
  43.unusual pressures 异常压力 Ca}T)]//  
  44.the suspected noncompliance 涉嫌存在违法行为 Wg X9k J  
  45.materialiy 重要性 GBnf]A,^ @  
  46.exceed the materiality level 超过重要性水平 {]Tb  
  47.approach the materiality level 接近重要性水平 fui;F"+1  
  48.an acceptably low level 可接受水平 _"Yi>.{]  
  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  1t7vP;  
  50.misstatements or omissions 错报或漏报 &,E^ y,r  
  51.aggregate 总计 ; s{k32e  
  52.subsequent events 期后事项 %6Wv-:LY  
  53.adjust the financial statements 调整财务报表 n<RvL^T=  
  54.perform additional audit procedures 实施追加的审计程序 A/ppr.  
  55.audit risk 审计风险 /4x3dwXW@  
  56.detection risk 检查风险 ?Pg{nlJvq  
  57.inappropriate audit opinion 不适当的审计意见 17IT:T,'  
  58.material misstatement 重大的错报 _Q&O#f  
  59.tolerable misstatement 可容忍错报 j$v2_q  
  60.the acceptable level of detection risk 可接受的检查风险 cb|cYCo5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7;0$UYDU*  
  62.simall business 小规模企业 <X]'":  
  63.accounting system 会计系统 '?7?"v  
  64.test of control 控制测试 fsd,q?{a:  
  65.walk-through test 穿行测试 'Pk1 4`/  
  66.communication 沟通 Y:UDte[Lb  
  67.flow chart 流程图 i$`OOV=/e  
  68.reperformance of internal control 重新执行 ` s [77V>  
  69.audit evidence 审计证据  ?X{ul  
  70.substantive procedures 实质性程序 &oi*]:<FNe  
  71.assertions 认定 ~J #^L *  
  72.esistence 存在 Z*r;"WHB  
  73.occurrence 发生 tR`'( *wh  
  74.completeness 完整性 )0F\[Jl}  
  75.rights and obligations 权利和义务 oqM(?3 yv  
  76.valuation and allocation 计价和分摊 WGy3SV )  
  77.cutoff 截止 k Qm\f  
  78.accuracy 准确性 1 /@lZ  
  79.classification 分类 +%Y`>1I^#  
  80.inspection 检查 ~\4`tc  
  81.supervision of counting 监盘 Tz/=\_}  
  82.observation 观察 oEfy {54  
  83.confirmation 函证 `2}H$D  
  84.computation 计算 kFCjko  
  85.analytical procedures 分析程序 .4I "[$?Q  
  86.vouch 核对 f( =3'wQ  
  87.trace 追查 ~r(/)w\  
  88.audit sampling 审计抽样 r7dvj#^  
  89.error 误差 & QO9/!  
  90.expected error 预期误差 Fh)`A5#  
  91.population 总体 47 ]?7GU,  
  92.sampling risk 抽样风险 gie.K1@|  
  93.non- sampling risk 非抽样风险 aX`@WXK  
  94.sampling unit 抽样单位 e* 2ay1c  
  95.statistical sampling 统计抽样 sf""]c$  
  96.tolerable error 可容忍误差 lawjGI  
  97.the risk of under reliance 信赖不足风险 \gtI4zl*J  
  98.the risk of over reliance 信赖过度风险 -v]v m3Na  
  99.the risk of incorrect rejection 误拒风险 AfQ?jKk&{'  
  100. the risk of incorrect acceptance 误受风险 -s ]  
  101.working trial balance 试算平衡表 <|qh5Scp  
  102.index and cross-referencing 索引和交叉索引 funHz nRR  
  103.cash receipt 现金收入 |q0MM^%"  
  104.cash disbursement 现金支出 >$^v@jf  
  105.bank statement 银行对账单 ' pnkm0=`  
  106.bank reconciliation 银行存款余额调节表 SM3qPlsF  
  107.balance sheet date 资产负债表日 8vP:yh@  
  108.net realizable value 可变现净值 g7>p,  
  109.storeroom 仓库 (t^&L  
  110.sale invoice 销售发票 f[S$ Gu4-  
  111.price list 价目表 6x6xv:\  
  112.positive confirmation request 积极式询证函 ]J`yh$a  
  113.negative confirmation request 消极式询证函 Y$tg z)  
  114.purchase requisition 请购单 {'(1c)q>  
  115.receiving report 验收报告 .W[[Z;D  
  116.gross margin 毛利 WziX1%0$n  
  117.manufacturing overhead 制造费用 hU 3z4|~+  
  118.material requisition 领料单 ]t4 9Efw  
  119.inventory-taking 存货盘点 y[L7=Td  
  120.bond certificate 债券 .JkcCEe{G  
  121.stock certificate 股票 PxqRb  
  122.audit report 审计报告 RU r0K#]  
  123.entity 被审计单位 K9-?7X  
  124.addressee of the audit report 审计报告的收件人 fe,A\W&8  
  125.unqualified opinion 无保留意见 EUVB>%P  
  126.qualified opinion 保留意见  P5&mpl1  
  127.disclaimer of opinion 无法表示意见 627xR$U~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /Ah|Po  
  A (2)absorbed overhead 已吸收制造费用 N sUFM  
  A (3)absorption costing 吸收成本计算 NZj_7j|o9  
  A (4)account 账户,报表   ^+v6?%m  
  A (5)accounting postulate 会计假设   fJjtrvNy)  
  A (6)accounting series release 会计公告文件   bU(H2Fv  
  A (7)accounting valuation 会计计价   > `uk2QdC  
  A (8)account sale 承销清单 {e>E4 (  
  A (9)accountability concept 经营责任概念   )_7OHV *3  
  A (10)accountancy 会计职业   &s]wf  
  A (11)accountant 会计师   )isJ^ *6y  
  A (12)accounting 会计   e3|@H'~k  
  A (13)agency cost 代理成本   #fF~6wopV  
  A (14)accounting bases 会计基础   ^5"2s:vP  
  A (15)accounting manual 会计手册   h`1{tu  
  A (16)accounting period 会计期间   "CS {fyJ  
  A (17)accounting policies 会计方针   ~-1!?t/%  
  A (18)accounting rate of return 会计报酬率   81(.{Y839_  
  A (19)accounting reference date 会计参照日   qQL]3qP  
  A (20)accounting reference period 会计参照期间   d8Keyi8[  
  A (21)accrual concept 应计概念   btQDG  
  A (22)accrual expenses 应计费用   i]qVT)j  
  A (23)acid test ration 速动比率(酸性测试比率)   gEejLyOag  
  A (24)acquisition 购置   Q%x |  
  A (25)acquisition accounting 收购会计   dWg09sx  
  A (26)activity based accounting 作业基础成本计算    3,7SGt r  
  A (27)adjusting events 调整事项   EQ;,b4k?&g  
  A (28)administrative expenses 行政管理费   8Z^9r/%*Z  
  A (29)advice note 发货通知   `#X\@?'5  
  A (30)amortization 摊销   (|(#W +l~  
  A (31)analytical review 分析性检查   ,gvv297  
  A (32)annual equivalent cost 年度等量成本法   b IS 3  
  A (33)annual report and accounts 年度报告和报表   *1Q~/<W  
  A (34)appraisal cost 检验成本   ywPFL/@  
  A (35)appropriation account 盈余分配账户   rQW&$M  
  A (36)articles of association 公司章程细则    qac4GZ  
  A (37)assets 资产   "zT#*>U  
  A (38)assets cover 资产保障   kQr\ktN\  
  A (39)asset value per share 每股资产价值   ddf# c,SQ  
  A (40)associated company 联营公司   /& qN yo  
  A (41)attainable standard 可达标准   rPk=9I  
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 A (42)attributable profit 可归属利润   ciq'fy  
  A (43)audit 审计   ac/=%om8u  
  A (44)audit report 审计报告   "IK QFt'  
  A (45)auditing standards 审计准则   **zh>Y}6  
  A (46)authorized share capital 额定股本   ?5%0zMC  
  A (47)available hours 可用小时   O Oa}+^-j  
  A (48)avoidable costs 可避免成本 4 Ar\`{c>  
  B (49)back-to-back loan 易币贷款   B/*`u  
  B (50)backflush accounting 倒退成本计算   dy4! >zxF  
  B (51)bad debts 坏帐   dkz79G}e  
  B (52)bad debts ratio 坏帐比率   U1+X!&OCp  
  B (53)bank charges 银行手续费   Dm,*G`Js  
  B (54)bank overdraft 银行透支   kfod[*3  
  B (55)bank reconciliation 银行存款调节表   mOLP77(o  
  B (56)bank statement 银行对账单   %&c+} m  
  B (57)bankruptcy 破产   jKOjw#N  
  B (58)basis of apportionment 分摊基础   8=]R6[,fD  
  B (59)batch 批量   b*-g@S  
  B (60)batch costing 分批成本计算   F2;k6M@  
  B (61)beta factor B(市场)风险因素   7?@s.Sz|fV  
  B (62)bill 账单   9~6FWBt  
  B (63)bill of exchange 汇票   !y8/El  
  B (64)bill of landing 提单   ' (JSU   
  B (65)bill of materials 用料预计单   t@a2@dX|  
  B (66)bill payable 应付票据   ZDmBuf q  
  B (67)bill receivable 应收票据   e}Y|' bG  
  B (68)bin card 存货记录卡   ?m)3n0Uh  
  B (69)bonus 红利   Q%.V\8#|V  
  B (70)book-keeping 薄记   XO*|P\#^  
  B (71)Boston classification 波士顿分类   RHV& m()Q  
  B (72)breakeven chart 保本图   ~w<u!  
  B (73)breakeven point 保本点   % ;SOe 9  
  B (74)breaking-down time 复位时间   K_@[%  
  B (75)budget 预算   wnf'-dw]  
  B (76)budget center 预算中心   J/M_cO*U  
  B (77)budget cost allowance 预算成本折让   {8NnRnzU  
  B (78)budget manual 预算手册   )G7")I J/X  
  B (79)budget period 预算期间   D ^ mfWJS  
  B (80)budgetary control 预算控制   }Q7 ~tu  
  B (81)budgeted capacity 预算生产能力   r!qr'Ht<  
  B (82)burden 制造费用   ";jj`  
  B (83)business center 经营中心   ;QT.|.t6  
  B (84)business entity 营业个体   Up61Xn  
  B (85)business unit 经营单位   29]T:I1d[  
 B (86)buy-out management 管理性购买产权   oW:p6d  
  B (87)by-product 副产品 u$7o d$&S  
  C (88)called-up share capital 催缴股本   k79" xyXX  
  C (89)capacity 生产能力   *\?t W]8<  
  C (90)capacity ratios 生产能力比率   gNon*\a,-B  
  C (91)capital 资本   :G&tM   
  C (92)capital assets pricing model资本资产计价模式   `"N56  
  C (93)capital commitment 承诺资本   LY}9$1G]  
  C (94)capital employed 已运用的资本   U5uO|\+)  
  C (95)capital expenditure 资本支出   5*.JXx E;U  
  C (96)capital expenditureauthorization 资本支出核准   o% ZtE  
  C (97)capital expenditure control 资本支出控制   }Y/uU"t  
  C (98)capital expenditure proposal资本支出申请   A}(&At%n4  
  C (99)capital funding planning 资本基金筹集计划   &E0d{ 2  
  C (100)capital gain 资本收益   S4/CL4=  
  C (101)capital investment appraisal资本投资评估   mnK SO  
  C (102)capital maintenance 资本保全   +{Qk9Z  
  C (103)capital resource planning 资本资源计划   )aW;w|#n  
  C (104)capital surplus 资本盈余   0dv# [  
  C (105)capital turnover 资本周转率   PU0Ha  
  C (106)card 记录卡   +,`Cv_O  
  C (107)cash 现金   ]8)nIT^EP  
  C (108)cash account 现金账户   XBd/,:q  
  C (109)cash book 现金账薄   Fa}3UVm  
  C (110)cash cow 金牛产品   @dl{ .,J  
  C (111)cash flow 现金流量   \>Y2I 4x<  
  C (112)cash discounted 现金贴现   i%jti6z$Hr  
  C (113)cash flow budget 现金流量预算   89*txYmx  
  C (114)cash flow statement 现金流量表   =Q#} ,T  
  C (115)cash ledger 现金分类账   ^_6.*Mvx  
  C (116)cash limit 现金限额   muMb pF  
  C (117)CCA 现时成本会计   m+y5Q&;f  
  C (118)center 中心   K `|%-k+D  
  C (119)changeover time 变更时间   tI2V)i!  
  C (120)chartered entity 特许经济个体   I9xQ1WJc`  
  C (121)cheque 支票   ,+0#.N s$  
  C (122)cheque register 支票登记薄   T%{qwZc+mJ  
  C (123)coin analysis 零钱分类   {q=(x]C  
  C (124)classification 分类   W_ w^"'  
  C (125)clock card 工时卡   g_<^kg"  
  C (126)code 代码   8UH c,np  
  C (127)commitment accounting 承诺确认会计   A*;I}F  
  C (128)common cost 共同成本   -6wjc rTD  
  C (129)company limited byguarantee 有限担保责任公司   :~K c"Pg  
C (130)company limited shares 股份有限公司   F` /mcyf  
  C (131)competitive position 竞争能力状况   4bV&U=  
  C (132)concept 概念   blbL49;  
  C (133)conglomerate 跨行业企业   BCH{0w^D  
  C (134)consistency concept 一致性概念   u4 # #*m  
  C (135)consolidated accounts 合并报表   YNEPu:5J  
  C (136)consolidation accounting 合并会计   CC Z'(Tkq  
  C (137)consortium 财团   zcF`Z {&+  
  C (138)contingency plan 应急计划   60 D0z  
  C (139)contingent liabilities 或有负债   P ?- #d\qi  
  C (140)continuous operation 连续生产   G/l 28yt  
  C (141)contra 抵消   Lt\Wz'6Y  
  C (142)contract cost 合同成本   \UBT NY,  
  C (143)contract costing 合同成本计算   {s]yP_  
  C (144)contribution 贡献毛益   o>(I_3J[p  
  C (145)contribution centre 贡献中心    y5"b(nb  
  C (146)contribution chart 贡献图   azEN_oUV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >_R,^iH"  
  C (148)contribution to salesration 贡献毛益对销售比率   [^oTC;  
  C (149)control 控制   cV=0)'&<`_  
  C (150)control account 控制帐户   FU;b8{Y  
  C (151)control limits 控制限度   SSoD}N  
  C (152)controllability concept 可控制概念   -&L(0?*qo  
  C (153)controllable cost 可控制成本   {#-I;I:  
  C (154)conversion cost 加工成本   kU*Fif  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `7.(dn>WL0  
  C (156)corporate appraisal 公司评估   58TH|Rj+I  
  C (157)corporate planning 公司计划   0rnne L  
  C (158)corporate social reporting 公司社会报告   hFLD2 <   
  C (159)corporation 股份公司   %(f&).W  
  C (160)cost 成本   <xb=.xe  
  C (161)cost account 成本帐户   <a=, {O  
  C (162)cost accounting 成本会计   NeG$;z7  
  C (163)cost accounting manual 成本手册   }f/xMp-Y  
  C (164)cost accounts calendar 成本报表的日历时间   /' +GYS  
  C (165)cost adjustment 成本调整   MST\_s%[  
  C (166)cost allocation 成本分配   ?^y!}(  
  C (167)cost apportionment 成本分摊   V:<NQd  
  C (168)cost attribution 成本归属   }"QV{W  
  C (169)cost audit 成本审计   p#k>BHgnF  
  C (170)cost behaviour 成本性态   _'CYS3-P3  
  C (171)cost benefit analysis 成本效益分析   8eAc 5by  
  C (172)cost center 成本中心   orT%lHwjL  
  C (173)cost driver 成本动因
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