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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 ]uFJ~ :R  
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  1.audit   审计 XwEMF5[  
  2.attestation   鉴证 U $#^ e  
  3.credibility   可信赖程度 6?}|@y^fb  
  4.audit of financial statements 财务报表审计 ,9G'1%z,  
  5.agreed-upon procedures 执行商定程序 Ydsnu  
  6.high levels of assurance 高水平保证 [cDDZ+6  
  7.compilation 编制 c),UO^EqV  
  8.reliability 可靠性 8-+# !]  
  9.relevance 相关性 fV4eGIR&  
  10.professional skepticism 职业谨慎 j6^.Q/{^  
  11.objectivity 客观性 pm+E)z6Yo  
  12. professional competence 专业胜任能力 G$YF0Nc  
  13.Senior/CPA-in-charge 项目经理 xb[yy}>"L  
  14.audit engagement letter 业务约定书 -ioO8D&!  
  15.recurring audit 连续审计 DOtz   
  16.the client 委托人 4?@5JpC9VA  
  17.change CPA 更换注册会计 8ZV!ld  
  18.the existing CPA 现任注册会计师 LT{g^g  
  19.the successor CPA 后任注册会计师 a?Fz&BE  
  20.the preceding CPA前任注册会计师 JT}"CuC  
  21.issue the audit report 出具审计报告 0o7o;eN  
  22.expert 专家 /b{@']  
  23.the board of directors 董事会 rYPuo  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MA tF,  
  25.assess material misstatement risks评估重大错报风险 6$PQ$  
  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 JqLPJUr  
  27.a general knowledge of —— 初步了解―――的情况 zz3{+1w]  
  28.a more knowledge of—— 进一步了解的情况 9ox5,7ZQ  
  29.the prior year‘s working papers 以前年度工作底稿 Se??E+aX  
  30.minutes of meeting 会议纪要 *9KT@"v  
  31.business risks 经营风险 )5`^@zx  
  32.appropriateness 适当性 {>9<H]cSP  
  33.accounting estimate 会计估计 KDg%sgRu}  
  34.management representations 管理层声明 ^&F.T-(A  
  35.going concern assumption 持续经营假设 vKoQ!7g  
  36.audit plan 审计计划 6G4~-_  
  37.significant audit areas 重点审计领域 D_F1<q  
  38.error 错误 X..M!3W  
  39.fraud舞弊 7KC2%s#7  
  40.modified or additional procedures 修改或追加审计程序 FFwu$S6e  
  41.misappropriation of assets 侵占资产 ;YokPiBy  
  42.transactions without substance 虚假交易 {3os9r,  
  43.unusual pressures 异常压力 e#6H[t  
  44.the suspected noncompliance 涉嫌存在违法行为 y1Br4K5C  
  45.materialiy 重要性 }5" Rj<  
  46.exceed the materiality level 超过重要性水平 %j2:W\g:  
  47.approach the materiality level 接近重要性水平 g>ke;SH%KY  
  48.an acceptably low level 可接受水平 J|V*g]#kP  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 p&XuNk  
  50.misstatements or omissions 错报或漏报 fCb&$oRr!  
  51.aggregate 总计  iU{\a,  
  52.subsequent events 期后事项 \ Ho VS  
  53.adjust the financial statements 调整财务报表 2CtCG8o  
  54.perform additional audit procedures 实施追加的审计程序 ak}k e  
  55.audit risk 审计风险 V+' zuX  
  56.detection risk 检查风险 0^P9)<k'  
  57.inappropriate audit opinion 不适当的审计意见 |.~2C1 4[  
  58.material misstatement 重大的错报 Ki :98a$  
  59.tolerable misstatement 可容忍错报 iF##3H$c  
  60.the acceptable level of detection risk 可接受的检查风险 vO zUAi  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ODCN~7-@  
  62.simall business 小规模企业 hNcEBSQ  
  63.accounting system 会计系统 * bcemH8f  
  64.test of control 控制测试 IQ#Kod;)  
  65.walk-through test 穿行测试 }i;!p Ue$  
  66.communication 沟通 7'{%djL  
  67.flow chart 流程图 /#x0?d {5  
  68.reperformance of internal control 重新执行 0r DQJCm  
  69.audit evidence 审计证据 7m(9|Y:Q.  
  70.substantive procedures 实质性程序 A8nf"mRD:  
  71.assertions 认定 O St~P^1  
  72.esistence 存在 }z-)!8vF  
  73.occurrence 发生 g {?{N  
  74.completeness 完整性 ewYk>  
  75.rights and obligations 权利和义务 O,&p"K&Z  
  76.valuation and allocation 计价和分摊 L@ N\8mf  
  77.cutoff 截止 _A$V~Hp9q  
  78.accuracy 准确性 zW95qxXg  
  79.classification 分类 SsL>K*t5  
  80.inspection 检查 (a|Wq{`[  
  81.supervision of counting 监盘 Ag]Hk %  
  82.observation 观察 +P*,i$MV  
  83.confirmation 函证 qy!pD R;  
  84.computation 计算 :;3y^!  
  85.analytical procedures 分析程序 G;msq=9|  
  86.vouch 核对 P -N+  
  87.trace 追查 oH [-fF  
  88.audit sampling 审计抽样 V+y:!t`  
  89.error 误差 XR)I,@i`'  
  90.expected error 预期误差 xe1 xP@e?  
  91.population 总体 rI]n4>k{  
  92.sampling risk 抽样风险 f;W>:`'  
  93.non- sampling risk 非抽样风险 y-7$HWn  
  94.sampling unit 抽样单位 5~omZ,qe  
  95.statistical sampling 统计抽样 sv>c)L }I  
  96.tolerable error 可容忍误差 :B_ itl0{e  
  97.the risk of under reliance 信赖不足风险  0c:j wtf  
  98.the risk of over reliance 信赖过度风险 %$(*.o!+8  
  99.the risk of incorrect rejection 误拒风险 ~gbq^  
  100. the risk of incorrect acceptance 误受风险 1QDAfRx  
  101.working trial balance 试算平衡表 ~ @s$  
  102.index and cross-referencing 索引和交叉索引 dLu3C-.(  
  103.cash receipt 现金收入 r`=!4vY2  
  104.cash disbursement 现金支出 ^p7Er!  
  105.bank statement 银行对账单 NB/ wJ3 F  
  106.bank reconciliation 银行存款余额调节表 }qdGS<{  
  107.balance sheet date 资产负债表日 y$pT5X G  
  108.net realizable value 可变现净值 aSNTm8SYX  
  109.storeroom 仓库  W-U[7n  
  110.sale invoice 销售发票 Kd,7x'h`E  
  111.price list 价目表 J3=^ +/g  
  112.positive confirmation request 积极式询证函 Si%K|$?@  
  113.negative confirmation request 消极式询证函 YR/rN,  
  114.purchase requisition 请购单 @Nt$B'+S&  
  115.receiving report 验收报告 ,ffH:3F  
  116.gross margin 毛利 0~N2MoOl^  
  117.manufacturing overhead 制造费用 (/l9@0Y.t  
  118.material requisition 领料单 yn5yQ;  
  119.inventory-taking 存货盘点 X 5D}<J2"  
  120.bond certificate 债券 GCPSe A~cx  
  121.stock certificate 股票 lo!_;`v=U  
  122.audit report 审计报告 DW~< 8  
  123.entity 被审计单位 z+B"RV  
  124.addressee of the audit report 审计报告的收件人 \XlT  
  125.unqualified opinion 无保留意见 +-OqO3R  
  126.qualified opinion 保留意见 hGvuA9d~  
  127.disclaimer of opinion 无法表示意见 pVm'XP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   w;Na9tR  
  A (2)absorbed overhead 已吸收制造费用 [Y]\sF;J  
  A (3)absorption costing 吸收成本计算  {__"Z<  
  A (4)account 账户,报表   m48m5>  
  A (5)accounting postulate 会计假设   p1L8g[\  
  A (6)accounting series release 会计公告文件   $n?@zd@53  
  A (7)accounting valuation 会计计价   <$' OSN`!  
  A (8)account sale 承销清单  sP5\R#  
  A (9)accountability concept 经营责任概念   _(s|@UT#  
  A (10)accountancy 会计职业   .DSmy\FI5  
  A (11)accountant 会计师   n +z5;'my  
  A (12)accounting 会计   H-o>| C  
  A (13)agency cost 代理成本   1Lb + &  
  A (14)accounting bases 会计基础   ?F9:rUyN  
  A (15)accounting manual 会计手册   p M:lg  
  A (16)accounting period 会计期间   xW\iME  
  A (17)accounting policies 会计方针   1x#Z}XG  
  A (18)accounting rate of return 会计报酬率   Q<V?rPAcx  
  A (19)accounting reference date 会计参照日   e 03q9(  
  A (20)accounting reference period 会计参照期间   )xuvY3BPB?  
  A (21)accrual concept 应计概念   F+!K9(`|  
  A (22)accrual expenses 应计费用   \j]i"LpWb  
  A (23)acid test ration 速动比率(酸性测试比率)   ^?H3:C S  
  A (24)acquisition 购置   ?_9A`LC*  
  A (25)acquisition accounting 收购会计   u<l[S  
  A (26)activity based accounting 作业基础成本计算   BVX6  
  A (27)adjusting events 调整事项   +Q3i&"QB.  
  A (28)administrative expenses 行政管理费   h$EH|9HAb  
  A (29)advice note 发货通知   |A#pG^  
  A (30)amortization 摊销   ?E0j)P/ (  
  A (31)analytical review 分析性检查   Q9 b.]W  
  A (32)annual equivalent cost 年度等量成本法   hX~d1.]Y  
  A (33)annual report and accounts 年度报告和报表   :!\?yj{{  
  A (34)appraisal cost 检验成本   c3&;Y0SD  
  A (35)appropriation account 盈余分配账户   $Aw"?&d"  
  A (36)articles of association 公司章程细则   emo@&6*  
  A (37)assets 资产   {]/}3t  
  A (38)assets cover 资产保障   XP"lqyAi  
  A (39)asset value per share 每股资产价值   tB_GEt2M  
  A (40)associated company 联营公司   8(e uWS  
  A (41)attainable standard 可达标准   WCc,RI0   
x4PA~ R  
 A (42)attributable profit 可归属利润   V(|@6w w  
  A (43)audit 审计   B'OUT2cgB  
  A (44)audit report 审计报告   OsMU>v }m  
  A (45)auditing standards 审计准则   ;x*_h  
  A (46)authorized share capital 额定股本   )B86  
  A (47)available hours 可用小时   m?]X NgT  
  A (48)avoidable costs 可避免成本 GRK+/1C  
  B (49)back-to-back loan 易币贷款   h|tdK;)  
  B (50)backflush accounting 倒退成本计算   zU;%s<(p  
  B (51)bad debts 坏帐   'a`cK;X9F  
  B (52)bad debts ratio 坏帐比率   |^^'GZ%a  
  B (53)bank charges 银行手续费   TzT(aWP"  
  B (54)bank overdraft 银行透支   /*)zQ?N  
  B (55)bank reconciliation 银行存款调节表   -s5j^U{h|  
  B (56)bank statement 银行对账单   Wp" +\{@)  
  B (57)bankruptcy 破产   IvFxI#.ju  
  B (58)basis of apportionment 分摊基础   X\:;A{  
  B (59)batch 批量   ?8AchbK; N  
  B (60)batch costing 分批成本计算   u:Fa1 !4JR  
  B (61)beta factor B(市场)风险因素   p0jQQg  
  B (62)bill 账单   gJEm  
  B (63)bill of exchange 汇票   _yi`relcq-  
  B (64)bill of landing 提单   LD]a!eY  
  B (65)bill of materials 用料预计单   xx`xDD  
  B (66)bill payable 应付票据   p.1@4kgK&r  
  B (67)bill receivable 应收票据   Ib(q9!L  
  B (68)bin card 存货记录卡   /a}F ;^  
  B (69)bonus 红利   OT[&a6_  
  B (70)book-keeping 薄记   1]Q;fe  
  B (71)Boston classification 波士顿分类   =]k0*\PS  
  B (72)breakeven chart 保本图   uURm6mVt9:  
  B (73)breakeven point 保本点   .g L%0  
  B (74)breaking-down time 复位时间   0x&-/qce6W  
  B (75)budget 预算   ,Jm2|WKH  
  B (76)budget center 预算中心   \$.8iTr@  
  B (77)budget cost allowance 预算成本折让   OPVF)@"ptM  
  B (78)budget manual 预算手册   {t<E*5N]a  
  B (79)budget period 预算期间   .ME>ICA  
  B (80)budgetary control 预算控制   } + ]A?'&  
  B (81)budgeted capacity 预算生产能力   rucgav  
  B (82)burden 制造费用   37OU  
  B (83)business center 经营中心   w;@NYMK)  
  B (84)business entity 营业个体   |]--sUx:  
  B (85)business unit 经营单位   *$K_Tii  
 B (86)buy-out management 管理性购买产权   a_jw4"Sb  
  B (87)by-product 副产品 Nm;yL  
  C (88)called-up share capital 催缴股本   w; [ndZCY7  
  C (89)capacity 生产能力   Zq tL4M~9  
  C (90)capacity ratios 生产能力比率   g=)B+SY'  
  C (91)capital 资本   HSXv_  
  C (92)capital assets pricing model资本资产计价模式   05o)Q &`  
  C (93)capital commitment 承诺资本   99<]~,t=5  
  C (94)capital employed 已运用的资本   uDhe )  
  C (95)capital expenditure 资本支出   _yH{LUIj  
  C (96)capital expenditureauthorization 资本支出核准   t6/w({}j  
  C (97)capital expenditure control 资本支出控制   {zd0 7!9y  
  C (98)capital expenditure proposal资本支出申请   H( L.k;B  
  C (99)capital funding planning 资本基金筹集计划   in-|",O`Z  
  C (100)capital gain 资本收益   lZ5LHUzP  
  C (101)capital investment appraisal资本投资评估   %r  E:5)  
  C (102)capital maintenance 资本保全   _C`&(?}  
  C (103)capital resource planning 资本资源计划   ;Gc,-BDFw  
  C (104)capital surplus 资本盈余   I+08tX O  
  C (105)capital turnover 资本周转率   J,iS<lV_  
  C (106)card 记录卡   =VC"X?N  
  C (107)cash 现金   JRti2Mu  
  C (108)cash account 现金账户   #)}K,FDd  
  C (109)cash book 现金账薄   Pz\4#E]  
  C (110)cash cow 金牛产品   7+!FZo{?  
  C (111)cash flow 现金流量   eI Ldq*  
  C (112)cash discounted 现金贴现   )RUx  
  C (113)cash flow budget 现金流量预算   JM&`&fsOC{  
  C (114)cash flow statement 现金流量表   h^QLvOuR  
  C (115)cash ledger 现金分类账   `!,"">5  
  C (116)cash limit 现金限额   \#50; 8VJ  
  C (117)CCA 现时成本会计   ]|m?pt  
  C (118)center 中心   5#275Hyv  
  C (119)changeover time 变更时间   cn ~/P|B[  
  C (120)chartered entity 特许经济个体   6!39t  
  C (121)cheque 支票   ^LI\W'K  
  C (122)cheque register 支票登记薄   7)RDu,fx  
  C (123)coin analysis 零钱分类   PiwMl)E|!  
  C (124)classification 分类   @\*`rl]  
  C (125)clock card 工时卡   Lm-f0\(  
  C (126)code 代码   Rb/|ae  
  C (127)commitment accounting 承诺确认会计   XE#a#  
  C (128)common cost 共同成本   $^TxLv  
  C (129)company limited byguarantee 有限担保责任公司   Ez 1-Nx  
C (130)company limited shares 股份有限公司   wI5(`_l{G  
  C (131)competitive position 竞争能力状况   'hGUsi  
  C (132)concept 概念   "]SA4Ud^  
  C (133)conglomerate 跨行业企业   $)YalZ  
  C (134)consistency concept 一致性概念   eoj(zY3  
  C (135)consolidated accounts 合并报表   =67ab_V  
  C (136)consolidation accounting 合并会计   (G6lr%d  
  C (137)consortium 财团   ] /"!J6(e  
  C (138)contingency plan 应急计划   H\%^n<]#  
  C (139)contingent liabilities 或有负债   ~ |Nj+A  
  C (140)continuous operation 连续生产   *w#^`yeo  
  C (141)contra 抵消   1La?x'{2MP  
  C (142)contract cost 合同成本   ?]%ZJd  
  C (143)contract costing 合同成本计算   WJlJD*3  
  C (144)contribution 贡献毛益   uv|RpIve:  
  C (145)contribution centre 贡献中心   Kj7 ?_o{  
  C (146)contribution chart 贡献图   d53Eu`QW?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o[aP+O Md  
  C (148)contribution to salesration 贡献毛益对销售比率   A3Xfu$[u  
  C (149)control 控制   %zKTrsMZ  
  C (150)control account 控制帐户   >6KwZr BB  
  C (151)control limits 控制限度   u?4d<%5R!  
  C (152)controllability concept 可控制概念   qV#,]mX  
  C (153)controllable cost 可控制成本   SgWLs %B  
  C (154)conversion cost 加工成本   r9Vt}]$aG  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <YM!K8hu$  
  C (156)corporate appraisal 公司评估   {1"kZL  
  C (157)corporate planning 公司计划    l( WF  
  C (158)corporate social reporting 公司社会报告   gJ H^f3  
  C (159)corporation 股份公司   HIq e~Vc  
  C (160)cost 成本   -5b#w"^w^  
  C (161)cost account 成本帐户   l3Qt_I)L  
  C (162)cost accounting 成本会计   !ra,HkU'  
  C (163)cost accounting manual 成本手册   XI '.L ~  
  C (164)cost accounts calendar 成本报表的日历时间   kp-`_sDg  
  C (165)cost adjustment 成本调整   {^.q6,l  
  C (166)cost allocation 成本分配   8 \"A-+_Q  
  C (167)cost apportionment 成本分摊   2Rqpok4  
  C (168)cost attribution 成本归属   < lZVEg  
  C (169)cost audit 成本审计   `l'Ine 11  
  C (170)cost behaviour 成本性态   QQ/9ZI5  
  C (171)cost benefit analysis 成本效益分析   [Mk:Zz%  
  C (172)cost center 成本中心   OI,F ,4e  
  C (173)cost driver 成本动因
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