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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 zwJ&K;"y(  
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  1.audit   审计 #\n* Qg4p  
  2.attestation   鉴证 e@TwZ6l  
  3.credibility   可信赖程度 Ol+D"k~<C  
  4.audit of financial statements 财务报表审计 YM'4=BlJHv  
  5.agreed-upon procedures 执行商定程序 ?eX/vqk  
  6.high levels of assurance 高水平保证 ~ss6yQ$  
  7.compilation 编制 n*na6rV\k  
  8.reliability 可靠性 3W_7xLA  
  9.relevance 相关性 ty rP[y  
  10.professional skepticism 职业谨慎 xS5 -m6/  
  11.objectivity 客观性  cc_'Kv!  
  12. professional competence 专业胜任能力 lqJ92vi6Q  
  13.Senior/CPA-in-charge 项目经理 Yk|.UuXT  
  14.audit engagement letter 业务约定书 {z0iWY2Xw  
  15.recurring audit 连续审计 N#"l82^H*  
  16.the client 委托人 oQu>Qr{Zp  
  17.change CPA 更换注册会计 Tq?Ai_  
  18.the existing CPA 现任注册会计师 x4L3Z__  
  19.the successor CPA 后任注册会计师 *.k*JsU~B  
  20.the preceding CPA前任注册会计师 EA8plQ~GtE  
  21.issue the audit report 出具审计报告 n5.sx|bI?  
  22.expert 专家 {cIk-nG -_  
  23.the board of directors 董事会 2gZp O9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (PGw{_  
  25.assess material misstatement risks评估重大错报风险 #G F.M,O/h  
  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 y2s(]# 8  
  27.a general knowledge of —— 初步了解―――的情况 ~h Dp-R;  
  28.a more knowledge of—— 进一步了解的情况 x< 2]UB`  
  29.the prior year‘s working papers 以前年度工作底稿  HB'9 &  
  30.minutes of meeting 会议纪要 QkD ~  
  31.business risks 经营风险 tUc<ExvP,  
  32.appropriateness 适当性 *PL&CDu=)  
  33.accounting estimate 会计估计  4W*o:Y!  
  34.management representations 管理层声明 un-%p#  
  35.going concern assumption 持续经营假设 . <z7$lz\  
  36.audit plan 审计计划 1v`|mU}i,  
  37.significant audit areas 重点审计领域 p!^K.P1 '  
  38.error 错误 WlvT&W  
  39.fraud舞弊 js <Up/1  
  40.modified or additional procedures 修改或追加审计程序 5o>`7(t`  
  41.misappropriation of assets 侵占资产 UWV%  y P  
  42.transactions without substance 虚假交易 >uq0}HB$a  
  43.unusual pressures 异常压力 o^UOkxs.  
  44.the suspected noncompliance 涉嫌存在违法行为 |/n7(!7$[v  
  45.materialiy 重要性 9cP{u$  
  46.exceed the materiality level 超过重要性水平 W$NFk(  
  47.approach the materiality level 接近重要性水平 z7`|N`$Z#s  
  48.an acceptably low level 可接受水平 ZSe30Rl\  
  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 n(eo_.W2|  
  50.misstatements or omissions 错报或漏报 vCJa%}  
  51.aggregate 总计 md'wre3  
  52.subsequent events 期后事项 1 @t.J>  
  53.adjust the financial statements 调整财务报表 ~B"HI+:\L  
  54.perform additional audit procedures 实施追加的审计程序 .9B@w+=6  
  55.audit risk 审计风险 * BR#^Wt  
  56.detection risk 检查风险 o)@nnqa  
  57.inappropriate audit opinion 不适当的审计意见 2xO[ ?fR  
  58.material misstatement 重大的错报 _!DH/?aU  
  59.tolerable misstatement 可容忍错报 sV{\IgH/x  
  60.the acceptable level of detection risk 可接受的检查风险 nf"#F@dk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 'hBnV xd&  
  62.simall business 小规模企业 `Tyd1!~  
  63.accounting system 会计系统 1Xm>nF~  
  64.test of control 控制测试 Q}lCQK/g  
  65.walk-through test 穿行测试 {._'Q[  
  66.communication 沟通 ?i#x13  
  67.flow chart 流程图 fv8x7l7  
  68.reperformance of internal control 重新执行 $G"\@YC<  
  69.audit evidence 审计证据 #vyf* jPr  
  70.substantive procedures 实质性程序 Nr>UZlU8  
  71.assertions 认定 U.t][#<3  
  72.esistence 存在 @U5gxK*  
  73.occurrence 发生 %?gG-R  
  74.completeness 完整性 !P EKMDh  
  75.rights and obligations 权利和义务 SIrNZ^I  
  76.valuation and allocation 计价和分摊 -A w]b} #v  
  77.cutoff 截止 rmkBp_i{|  
  78.accuracy 准确性 rY^uOrR>j*  
  79.classification 分类 9Q s5e  
  80.inspection 检查 LS<+V+o2%  
  81.supervision of counting 监盘 L k nK  
  82.observation 观察 ,s 3|  
  83.confirmation 函证 PL$XXj>|:  
  84.computation 计算 &>+T*-'  
  85.analytical procedures 分析程序 QH(&Cu,  
  86.vouch 核对 ~210O5^  
  87.trace 追查 @hg[v`~  
  88.audit sampling 审计抽样 0/f|ZH ~!  
  89.error 误差 }>BNdm"Er  
  90.expected error 预期误差 0O`Rh"O  
  91.population 总体 $aJay]F  
  92.sampling risk 抽样风险 ff.k1%wr^  
  93.non- sampling risk 非抽样风险 er3~gm  
  94.sampling unit 抽样单位 jH<Sf: Y(  
  95.statistical sampling 统计抽样 i:jXh9+  
  96.tolerable error 可容忍误差 \^ds e  
  97.the risk of under reliance 信赖不足风险 JX 5/PCO  
  98.the risk of over reliance 信赖过度风险 3R%JmLM+R9  
  99.the risk of incorrect rejection 误拒风险 v\?J=|S+  
  100. the risk of incorrect acceptance 误受风险 GZrN,M  
  101.working trial balance 试算平衡表 1K@ieVc  
  102.index and cross-referencing 索引和交叉索引 k0V]<#h87  
  103.cash receipt 现金收入 61kSCu  
  104.cash disbursement 现金支出 t`Z3*?UqI  
  105.bank statement 银行对账单 /fT"WaTEK  
  106.bank reconciliation 银行存款余额调节表 SQK82 /  
  107.balance sheet date 资产负债表日 T>nH=  
  108.net realizable value 可变现净值 _dk[k@5W{'  
  109.storeroom 仓库 1DcBF@3sWG  
  110.sale invoice 销售发票 {z 5YJ*C  
  111.price list 价目表 r4iNX+h?V  
  112.positive confirmation request 积极式询证函 hizM}d-"C  
  113.negative confirmation request 消极式询证函 -d4 v:Jab  
  114.purchase requisition 请购单 18F}3t??  
  115.receiving report 验收报告 )JTQZ,f3]  
  116.gross margin 毛利 W>w(|3\  
  117.manufacturing overhead 制造费用 dX1jn; 7  
  118.material requisition 领料单 iKPgiL~  
  119.inventory-taking 存货盘点 L1!~T+%uQ  
  120.bond certificate 债券 AH'c:w]~  
  121.stock certificate 股票 7=?!B#hm !  
  122.audit report 审计报告 nrev!h  
  123.entity 被审计单位 u=qK_$d4  
  124.addressee of the audit report 审计报告的收件人 `O2P&!9&  
  125.unqualified opinion 无保留意见 Psx"[2iZm  
  126.qualified opinion 保留意见 \)uA:v  
  127.disclaimer of opinion 无法表示意见 @u/CNx,`X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AzJ;E tR  
  A (2)absorbed overhead 已吸收制造费用 !6X6_ +}M  
  A (3)absorption costing 吸收成本计算 !~?/D  
  A (4)account 账户,报表   Q+Q"JU  
  A (5)accounting postulate 会计假设   S"G(_%  
  A (6)accounting series release 会计公告文件   Rf`_q7fm  
  A (7)accounting valuation 会计计价   7$%G3Q|)L  
  A (8)account sale 承销清单 $-UVN0=  
  A (9)accountability concept 经营责任概念   /YZMP'v  
  A (10)accountancy 会计职业   Co(N8>1  
  A (11)accountant 会计师   cFq<x=S  
  A (12)accounting 会计   ].J;8}  
  A (13)agency cost 代理成本   %Jh( 5  
  A (14)accounting bases 会计基础   00i MU  
  A (15)accounting manual 会计手册   pEcYfj3M  
  A (16)accounting period 会计期间   *8,W$pe3  
  A (17)accounting policies 会计方针   n7;jME/!  
  A (18)accounting rate of return 会计报酬率   HM)D/CO,?  
  A (19)accounting reference date 会计参照日   w]qM  
  A (20)accounting reference period 会计参照期间   e{87n>+,  
  A (21)accrual concept 应计概念   ?+ d{Rh) y  
  A (22)accrual expenses 应计费用   XTX/vbge3m  
  A (23)acid test ration 速动比率(酸性测试比率)   SN{A@dyt  
  A (24)acquisition 购置   cOdRb=?9  
  A (25)acquisition accounting 收购会计   7NT} Zwf  
  A (26)activity based accounting 作业基础成本计算   ~xY"P)(x;  
  A (27)adjusting events 调整事项    G-1qxK  
  A (28)administrative expenses 行政管理费   _PPC?k{z!  
  A (29)advice note 发货通知   C@ q#s  
  A (30)amortization 摊销   ?F] P=S :x  
  A (31)analytical review 分析性检查   @ntwdv;  
  A (32)annual equivalent cost 年度等量成本法   c.LRS$o/j  
  A (33)annual report and accounts 年度报告和报表   xa'U_]m  
  A (34)appraisal cost 检验成本    N{g7  
  A (35)appropriation account 盈余分配账户   hY{4_ie=8  
  A (36)articles of association 公司章程细则   d pS@:  
  A (37)assets 资产   WGA&Lr  
  A (38)assets cover 资产保障   {9Qc\Ij  
  A (39)asset value per share 每股资产价值   NvIg,@}  
  A (40)associated company 联营公司   rG~W=!bj  
  A (41)attainable standard 可达标准   "4WnDd 5"  
wxK71OH  
 A (42)attributable profit 可归属利润   p<dw  C"z  
  A (43)audit 审计   %K3U`6kHcd  
  A (44)audit report 审计报告   2"a%%fv  
  A (45)auditing standards 审计准则   ] +%`WCr9  
  A (46)authorized share capital 额定股本   [g@qZ5I.  
  A (47)available hours 可用小时   -:d{x#  
  A (48)avoidable costs 可避免成本 A3 TR'BFw-  
  B (49)back-to-back loan 易币贷款   v `/nX- >  
  B (50)backflush accounting 倒退成本计算   X:`=\D  
  B (51)bad debts 坏帐   'qiAmaX  
  B (52)bad debts ratio 坏帐比率   rU9")4sQ  
  B (53)bank charges 银行手续费   Wx3DWY;  
  B (54)bank overdraft 银行透支   |7,$.MK- @  
  B (55)bank reconciliation 银行存款调节表   XN t` 4$L  
  B (56)bank statement 银行对账单   -eV*I >G  
  B (57)bankruptcy 破产   x1wD`r  
  B (58)basis of apportionment 分摊基础   sx+k V A  
  B (59)batch 批量   <astIu Au  
  B (60)batch costing 分批成本计算   3)>re&  
  B (61)beta factor B(市场)风险因素   9:RV5 Dt  
  B (62)bill 账单   sV5k@1Y  
  B (63)bill of exchange 汇票   lrHN6:x(Y4  
  B (64)bill of landing 提单   Ag:/iB ]  
  B (65)bill of materials 用料预计单   J| &aqY  
  B (66)bill payable 应付票据   T;Kv<G;  
  B (67)bill receivable 应收票据   rT;l#<#VE  
  B (68)bin card 存货记录卡    K%%Ow  
  B (69)bonus 红利   }T}c%p  
  B (70)book-keeping 薄记   {-7ovH?  
  B (71)Boston classification 波士顿分类   T7ShE-X  
  B (72)breakeven chart 保本图   _+)OL-  
  B (73)breakeven point 保本点   d=+zOF  
  B (74)breaking-down time 复位时间    7Tr '<(A  
  B (75)budget 预算   C<:wSS^@1  
  B (76)budget center 预算中心   @~$=96^  
  B (77)budget cost allowance 预算成本折让   9 fbo  
  B (78)budget manual 预算手册   RjP]8tH&  
  B (79)budget period 预算期间   7?k3jDK  
  B (80)budgetary control 预算控制   U<XfO'XJ  
  B (81)budgeted capacity 预算生产能力   B(71 I;  
  B (82)burden 制造费用   d/oD]aAEr  
  B (83)business center 经营中心   ~IO'"h'w  
  B (84)business entity 营业个体   F\;l)  
  B (85)business unit 经营单位   |,n(9Ix  
 B (86)buy-out management 管理性购买产权   {be|G^.c  
  B (87)by-product 副产品 e]!`94f  
  C (88)called-up share capital 催缴股本    K\ pZ  
  C (89)capacity 生产能力   `_ neYT  
  C (90)capacity ratios 生产能力比率   m|?1HCRXRI  
  C (91)capital 资本   Qt'3v"S>)  
  C (92)capital assets pricing model资本资产计价模式   G^<m0ew|  
  C (93)capital commitment 承诺资本   H 9/m6F  
  C (94)capital employed 已运用的资本   T[[E)f1[  
  C (95)capital expenditure 资本支出   90J WU$K  
  C (96)capital expenditureauthorization 资本支出核准   h } &dvd  
  C (97)capital expenditure control 资本支出控制   kW%wt1",  
  C (98)capital expenditure proposal资本支出申请   DD7D&@As  
  C (99)capital funding planning 资本基金筹集计划   j";L{  
  C (100)capital gain 资本收益   ^Bw"+6d  
  C (101)capital investment appraisal资本投资评估   U[yA`7Zs}  
  C (102)capital maintenance 资本保全   fK@UlMC]7  
  C (103)capital resource planning 资本资源计划   P%w!4v ~"  
  C (104)capital surplus 资本盈余   NV} fcZ  
  C (105)capital turnover 资本周转率   _ !"[Zr  
  C (106)card 记录卡   ="@f~~  
  C (107)cash 现金   fE|"g'  
  C (108)cash account 现金账户   S>HfyZ&Pc  
  C (109)cash book 现金账薄   6x!iL\Y~  
  C (110)cash cow 金牛产品   i[33u p  
  C (111)cash flow 现金流量   's"aPqF?  
  C (112)cash discounted 现金贴现   E'+z.~+  
  C (113)cash flow budget 现金流量预算   ?g K|R  
  C (114)cash flow statement 现金流量表   -yIx:*KI  
  C (115)cash ledger 现金分类账   :=quCzG  
  C (116)cash limit 现金限额   E7SmiD@)  
  C (117)CCA 现时成本会计   SZxnYVY  
  C (118)center 中心   NS x-~)  
  C (119)changeover time 变更时间   vls+E o]  
  C (120)chartered entity 特许经济个体   qw|B-lT{:  
  C (121)cheque 支票   2B6y1"B  
  C (122)cheque register 支票登记薄   gz:US 77  
  C (123)coin analysis 零钱分类   &ML-\aSal  
  C (124)classification 分类   ^#h ;bX#  
  C (125)clock card 工时卡   [W'2z,S`WD  
  C (126)code 代码   #; P-*P  
  C (127)commitment accounting 承诺确认会计   "[_gRe*2  
  C (128)common cost 共同成本   dt=M#+g  
  C (129)company limited byguarantee 有限担保责任公司   ZS&+<kGD  
C (130)company limited shares 股份有限公司   7}mr C@[i  
  C (131)competitive position 竞争能力状况   @9]TjZd  
  C (132)concept 概念   4Dd]:2|D  
  C (133)conglomerate 跨行业企业   ncR]@8  
  C (134)consistency concept 一致性概念   T!&VT;   
  C (135)consolidated accounts 合并报表   [].euDrX  
  C (136)consolidation accounting 合并会计   zP!j {y4w  
  C (137)consortium 财团   3P'Wk|j  
  C (138)contingency plan 应急计划   HErG%v]nw  
  C (139)contingent liabilities 或有负债   *'@T+$3s  
  C (140)continuous operation 连续生产   JAmpU^(C  
  C (141)contra 抵消   ){tT  B  
  C (142)contract cost 合同成本   p @YbIn  
  C (143)contract costing 合同成本计算   \gir  
  C (144)contribution 贡献毛益   *u>[  
  C (145)contribution centre 贡献中心   _^0UK|[  
  C (146)contribution chart 贡献图   N71%l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S; !7 /z  
  C (148)contribution to salesration 贡献毛益对销售比率   SmP&wNHQf  
  C (149)control 控制   0bQ"s*K  
  C (150)control account 控制帐户   99Nm?$ g  
  C (151)control limits 控制限度   ^ -lWv  
  C (152)controllability concept 可控制概念   a0wpsl iF  
  C (153)controllable cost 可控制成本   ^7`gf  
  C (154)conversion cost 加工成本   ) @f6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -zm-|6[Wi  
  C (156)corporate appraisal 公司评估   lxLEYDGFS  
  C (157)corporate planning 公司计划   {%Q+Pzl.  
  C (158)corporate social reporting 公司社会报告   gF|u%_y-qt  
  C (159)corporation 股份公司   EHq?yj;  
  C (160)cost 成本   N<HJ}geC "  
  C (161)cost account 成本帐户   H|d"45J_  
  C (162)cost accounting 成本会计   RDu{U(!  
  C (163)cost accounting manual 成本手册   > a8'MK  
  C (164)cost accounts calendar 成本报表的日历时间   q+ 9c81b  
  C (165)cost adjustment 成本调整   $r(9'm}W  
  C (166)cost allocation 成本分配   R6irL!akAd  
  C (167)cost apportionment 成本分摊   @w;&:J9m  
  C (168)cost attribution 成本归属   6oR5q 4  
  C (169)cost audit 成本审计   5&Le?-/\  
  C (170)cost behaviour 成本性态   #<R6!"TNoz  
  C (171)cost benefit analysis 成本效益分析   z dUSmb  
  C (172)cost center 成本中心   ALp|fZ\vp  
  C (173)cost driver 成本动因
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