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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 [[VB'Rs  
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  1.audit   审计 PitDk 1T  
  2.attestation   鉴证 b0lZb'  
  3.credibility   可信赖程度 ~YCZ vJ  
  4.audit of financial statements 财务报表审计 >r5s>A[YC  
  5.agreed-upon procedures 执行商定程序 ?UV!^w@L:0  
  6.high levels of assurance 高水平保证 ~<Sb:I zld  
  7.compilation 编制 zT" W(3  
  8.reliability 可靠性 )E (9 R(  
  9.relevance 相关性 " )/febBS  
  10.professional skepticism 职业谨慎 <& p0:S7  
  11.objectivity 客观性 7q|51rZz  
  12. professional competence 专业胜任能力 |;(0]  
  13.Senior/CPA-in-charge 项目经理 @DA.$zn&  
  14.audit engagement letter 业务约定书 EZg$mp1  
  15.recurring audit 连续审计 2]f?c%)I  
  16.the client 委托人 ?D`h[ai  
  17.change CPA 更换注册会计 4WZ"8  
  18.the existing CPA 现任注册会计师 ca!DZ%y  
  19.the successor CPA 后任注册会计师 )NL_))\  
  20.the preceding CPA前任注册会计师 C9%2}E3Z$)  
  21.issue the audit report 出具审计报告 +'QE-#%{=  
  22.expert 专家 yOXL19d@p_  
  23.the board of directors 董事会 S| v")6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 oBZzMTPe  
  25.assess material misstatement risks评估重大错报风险 Z^SF $+UN  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x^P~+(g  
  27.a general knowledge of —— 初步了解―――的情况 \S` |7JYW  
  28.a more knowledge of—— 进一步了解的情况 Q=Y1kcTOn  
  29.the prior year‘s working papers 以前年度工作底稿 &WAJ;7f  
  30.minutes of meeting 会议纪要 KJ;NcUq  
  31.business risks 经营风险 JN:EcVuy  
  32.appropriateness 适当性 -x0VvkHu  
  33.accounting estimate 会计估计 5>*~1}0T  
  34.management representations 管理层声明 bf1EMai"  
  35.going concern assumption 持续经营假设 =%+o4\N,  
  36.audit plan 审计计划 U|}Bk/0.  
  37.significant audit areas 重点审计领域 b Q6<R4  
  38.error 错误 [  bB   
  39.fraud舞弊 +U];  
  40.modified or additional procedures 修改或追加审计程序 yCLDJ%8  
  41.misappropriation of assets 侵占资产 t;e+WZkV  
  42.transactions without substance 虚假交易 ^J{tOxO=l  
  43.unusual pressures 异常压力 :Mq-4U.e  
  44.the suspected noncompliance 涉嫌存在违法行为 P]b * hC  
  45.materialiy 重要性 -^+!:0';  
  46.exceed the materiality level 超过重要性水平 B>"O~ gZ{#  
  47.approach the materiality level 接近重要性水平 7 G<v<&  
  48.an acceptably low level 可接受水平 [>N`)]fP  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u#uT|a.  
  50.misstatements or omissions 错报或漏报 (#`1[n+b`x  
  51.aggregate 总计 h8me.= S&  
  52.subsequent events 期后事项 H^N 5yOj/  
  53.adjust the financial statements 调整财务报表 fF*{\  
  54.perform additional audit procedures 实施追加的审计程序 }HC6m{vH(  
  55.audit risk 审计风险 Gcz@z1a=n  
  56.detection risk 检查风险 eH9Ofhsry  
  57.inappropriate audit opinion 不适当的审计意见 7xr@$-U  
  58.material misstatement 重大的错报 I"1H]@"=  
  59.tolerable misstatement 可容忍错报 nNJMQb'K  
  60.the acceptable level of detection risk 可接受的检查风险 //_aIp  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8kwe._&)  
  62.simall business 小规模企业 vOKWi:-U  
  63.accounting system 会计系统 q!+&|F  
  64.test of control 控制测试 /degBL+  
  65.walk-through test 穿行测试 IxQ(g#sj_k  
  66.communication 沟通 #ovmX  
  67.flow chart 流程图 @CJ`T&  
  68.reperformance of internal control 重新执行 ~$\9T.tre2  
  69.audit evidence 审计证据 4Y#F"+m.]  
  70.substantive procedures 实质性程序 jjLwHJ  
  71.assertions 认定 >|S&@<  
  72.esistence 存在 !QTfQ69Y0  
  73.occurrence 发生 f8c '`$O  
  74.completeness 完整性 CMI V"-  
  75.rights and obligations 权利和义务 ?=\&O=_ln  
  76.valuation and allocation 计价和分摊 wxx3']:  
  77.cutoff 截止 [~[)C]-=  
  78.accuracy 准确性 &+v!mw >  
  79.classification 分类 -4 !9cE  
  80.inspection 检查 HpX ;:/I  
  81.supervision of counting 监盘 }KZt7)  
  82.observation 观察 5RysN=czA  
  83.confirmation 函证 I}S~,4  
  84.computation 计算 )* \N[zm  
  85.analytical procedures 分析程序 jLZ^EM-  
  86.vouch 核对 6|-V{  
  87.trace 追查 6 ?C|pO  
  88.audit sampling 审计抽样 2Vn~o_ga  
  89.error 误差 SZhW)0  
  90.expected error 预期误差 O ^+H:Y|  
  91.population 总体 (v'#~)R_`  
  92.sampling risk 抽样风险 &=-Z NWNo  
  93.non- sampling risk 非抽样风险 }+{ ? Ms  
  94.sampling unit 抽样单位 sOY+ X  
  95.statistical sampling 统计抽样 #S*`7MvM  
  96.tolerable error 可容忍误差 3?+CP-T-j  
  97.the risk of under reliance 信赖不足风险 PS=N]e7k'  
  98.the risk of over reliance 信赖过度风险 &*4C{N  
  99.the risk of incorrect rejection 误拒风险 s G6ts,={  
  100. the risk of incorrect acceptance 误受风险 OrJuE[R.  
  101.working trial balance 试算平衡表 @*VfG CQ(  
  102.index and cross-referencing 索引和交叉索引 v, VCbmc  
  103.cash receipt 现金收入 d}Y\; '2,  
  104.cash disbursement 现金支出 $gv3Up"U  
  105.bank statement 银行对账单 7l~d_<h  
  106.bank reconciliation 银行存款余额调节表 'wg>=|Q5  
  107.balance sheet date 资产负债表日 z{N~AaY  
  108.net realizable value 可变现净值 Duu)8ru  
  109.storeroom 仓库 fUg<+|v*  
  110.sale invoice 销售发票 'kC,pN{->  
  111.price list 价目表 B,_/'DneQK  
  112.positive confirmation request 积极式询证函 m);0sb  
  113.negative confirmation request 消极式询证函 +' lj\_n  
  114.purchase requisition 请购单 w I7iE4\vz  
  115.receiving report 验收报告 26&$vgO~:  
  116.gross margin 毛利 @|jLw($Ly  
  117.manufacturing overhead 制造费用 XDt MFig  
  118.material requisition 领料单 [@&0@/s*t'  
  119.inventory-taking 存货盘点 <U]!1  
  120.bond certificate 债券 5x=aJl;G  
  121.stock certificate 股票 E<~Fi .M;\  
  122.audit report 审计报告 %tOGs80_{  
  123.entity 被审计单位 dx&!RK+  
  124.addressee of the audit report 审计报告的收件人 @X?7a]+;8  
  125.unqualified opinion 无保留意见 E0s|eA&  
  126.qualified opinion 保留意见 A%[ BCY_  
  127.disclaimer of opinion 无法表示意见 `Nnaw+<]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   zarxv| }$  
  A (2)absorbed overhead 已吸收制造费用 <?&Y_  
  A (3)absorption costing 吸收成本计算 Bo#,)%80  
  A (4)account 账户,报表   @BfJb[A#  
  A (5)accounting postulate 会计假设   .S{FEV  
  A (6)accounting series release 会计公告文件   w!j'k|b>  
  A (7)accounting valuation 会计计价   ieL7jN,'m  
  A (8)account sale 承销清单 ;K$ !c5  
  A (9)accountability concept 经营责任概念   tpY]Mz[ J  
  A (10)accountancy 会计职业   O)jpnNz  
  A (11)accountant 会计师   @|2L> N  
  A (12)accounting 会计   XY h)59oM%  
  A (13)agency cost 代理成本   t4P`#,:8  
  A (14)accounting bases 会计基础   cS2PrsUx  
  A (15)accounting manual 会计手册   d:X@zUR*)  
  A (16)accounting period 会计期间   ,l47;@kr  
  A (17)accounting policies 会计方针   b4R;#rm  
  A (18)accounting rate of return 会计报酬率   'xP&u<(F  
  A (19)accounting reference date 会计参照日   h b.^ &  
  A (20)accounting reference period 会计参照期间   #B!HPlrv  
  A (21)accrual concept 应计概念   @7? O#WmL  
  A (22)accrual expenses 应计费用   JqmxS*_P  
  A (23)acid test ration 速动比率(酸性测试比率)   \x7^ly$_  
  A (24)acquisition 购置   1o8C4?T&  
  A (25)acquisition accounting 收购会计   vmj'X>Q  
  A (26)activity based accounting 作业基础成本计算   {O=PVW2S  
  A (27)adjusting events 调整事项   zzH^xxg  
  A (28)administrative expenses 行政管理费   TlEd#XQgf&  
  A (29)advice note 发货通知   0R-J \  
  A (30)amortization 摊销   hE;|VSdo  
  A (31)analytical review 分析性检查   2bnYYQ14 :  
  A (32)annual equivalent cost 年度等量成本法   :u9OD` D  
  A (33)annual report and accounts 年度报告和报表   euyd(y$'k  
  A (34)appraisal cost 检验成本   * @=ZzL  
  A (35)appropriation account 盈余分配账户   &Yklf?EZ>Q  
  A (36)articles of association 公司章程细则   k6$Ft.0d1Z  
  A (37)assets 资产   VrIR!9% :  
  A (38)assets cover 资产保障   0#S#v2r5  
  A (39)asset value per share 每股资产价值   rHa*WA;TE  
  A (40)associated company 联营公司   DP8%/CV!*  
  A (41)attainable standard 可达标准   &|K9qa~)Y  
PNs*+/-S  
 A (42)attributable profit 可归属利润   jAcrXB*  
  A (43)audit 审计   9R m\@E [  
  A (44)audit report 审计报告   }ip3dm  
  A (45)auditing standards 审计准则   kj>!&W57  
  A (46)authorized share capital 额定股本   S aH':UN  
  A (47)available hours 可用小时   OfK>-8  
  A (48)avoidable costs 可避免成本 ,x=S) t  
  B (49)back-to-back loan 易币贷款   k.ttrKy<q/  
  B (50)backflush accounting 倒退成本计算   jc bq #  
  B (51)bad debts 坏帐   zMXQfR   
  B (52)bad debts ratio 坏帐比率   $3 =S\jyfK  
  B (53)bank charges 银行手续费   eev-";c  
  B (54)bank overdraft 银行透支   h5Ee*D e  
  B (55)bank reconciliation 银行存款调节表   H:F'5Zt  
  B (56)bank statement 银行对账单   &\y`9QpVF  
  B (57)bankruptcy 破产   Miz?t*|{[  
  B (58)basis of apportionment 分摊基础   1N}vz(0"  
  B (59)batch 批量   Z0[d;m*  
  B (60)batch costing 分批成本计算   yu>o7ie+;Y  
  B (61)beta factor B(市场)风险因素   !T#EkMM  
  B (62)bill 账单   = inp>L  
  B (63)bill of exchange 汇票   +'$5Jtz  
  B (64)bill of landing 提单   #:NY9.\o  
  B (65)bill of materials 用料预计单   #,9s\T  
  B (66)bill payable 应付票据    :Y Ki  
  B (67)bill receivable 应收票据   S J2l6  
  B (68)bin card 存货记录卡   ?2%;VKN4  
  B (69)bonus 红利   7Fx0#cS"\  
  B (70)book-keeping 薄记   i IM\_<?  
  B (71)Boston classification 波士顿分类   v1rTl5H  
  B (72)breakeven chart 保本图   L|L;<  
  B (73)breakeven point 保本点   G*f\ /  
  B (74)breaking-down time 复位时间   cgi:"y F  
  B (75)budget 预算   ?C`r3  
  B (76)budget center 预算中心   \(MI DCZ@-  
  B (77)budget cost allowance 预算成本折让   v5\5:b {/  
  B (78)budget manual 预算手册   Za,myuI+  
  B (79)budget period 预算期间   aJ QzM  
  B (80)budgetary control 预算控制   X'88 W-  
  B (81)budgeted capacity 预算生产能力   x5|^p=  
  B (82)burden 制造费用   \U3v5|Q  
  B (83)business center 经营中心   2?{'(i ay  
  B (84)business entity 营业个体   .e5d#gE0  
  B (85)business unit 经营单位   ^=k=;   
 B (86)buy-out management 管理性购买产权   /i~x.i3  
  B (87)by-product 副产品 >6R3KJe  
  C (88)called-up share capital 催缴股本   uBl&{$<  
  C (89)capacity 生产能力   #W&o]FAA3y  
  C (90)capacity ratios 生产能力比率   @^R l{p  
  C (91)capital 资本   _X|prIOb=  
  C (92)capital assets pricing model资本资产计价模式   J5(^VKj  
  C (93)capital commitment 承诺资本   \(RD5@=!4#  
  C (94)capital employed 已运用的资本   Bi2 c5[3  
  C (95)capital expenditure 资本支出   ^ L]e]<h(  
  C (96)capital expenditureauthorization 资本支出核准   %!r.) Wx|2  
  C (97)capital expenditure control 资本支出控制   F{4v[WP)  
  C (98)capital expenditure proposal资本支出申请   :dqZM#$d  
  C (99)capital funding planning 资本基金筹集计划   ve+bR   
  C (100)capital gain 资本收益   %fnG v\uI  
  C (101)capital investment appraisal资本投资评估   _, E/HAX  
  C (102)capital maintenance 资本保全    l 5 ]  
  C (103)capital resource planning 资本资源计划   9Z21|5  
  C (104)capital surplus 资本盈余   HB{'MBs  
  C (105)capital turnover 资本周转率   i),bAU!+m  
  C (106)card 记录卡   tY>Zy1hlI  
  C (107)cash 现金   $ x:N/mMu`  
  C (108)cash account 现金账户   zu.B>INe  
  C (109)cash book 现金账薄   e=nvm'[h  
  C (110)cash cow 金牛产品   51u\am'T  
  C (111)cash flow 现金流量   +4  h!;i  
  C (112)cash discounted 现金贴现   Vm[F~2+HX  
  C (113)cash flow budget 现金流量预算   L+*:VP6WD  
  C (114)cash flow statement 现金流量表   8ok=&Gq4  
  C (115)cash ledger 现金分类账   OIJT~Z}  
  C (116)cash limit 现金限额   'zbvg0T  
  C (117)CCA 现时成本会计   |;7mDhj=  
  C (118)center 中心   qvLh7]sbK:  
  C (119)changeover time 变更时间   $_iE^zZaU^  
  C (120)chartered entity 特许经济个体   ]BUirJ,2  
  C (121)cheque 支票   O ,9^R  
  C (122)cheque register 支票登记薄   [_nOo`  
  C (123)coin analysis 零钱分类   E%DT;1  
  C (124)classification 分类   9|lLce$  
  C (125)clock card 工时卡    4=ovm[  
  C (126)code 代码   -pIz-*  
  C (127)commitment accounting 承诺确认会计   W7Y@]QMX  
  C (128)common cost 共同成本   Q`W2\Kod]  
  C (129)company limited byguarantee 有限担保责任公司   ]'"Sa< ->  
C (130)company limited shares 股份有限公司   s[sv4hq  
  C (131)competitive position 竞争能力状况   h=0a9vIXF  
  C (132)concept 概念   A .Wf6o  
  C (133)conglomerate 跨行业企业   !\<a2>4$T  
  C (134)consistency concept 一致性概念   XPU>} 4{  
  C (135)consolidated accounts 合并报表   I/XSW#  
  C (136)consolidation accounting 合并会计   9=~ZA{0J  
  C (137)consortium 财团   Pmo<t6  
  C (138)contingency plan 应急计划   ^~.AV]t|  
  C (139)contingent liabilities 或有负债   J_ h.7V  
  C (140)continuous operation 连续生产   M2-`p  
  C (141)contra 抵消   +C8O"  
  C (142)contract cost 合同成本   Eamt_/LKf  
  C (143)contract costing 合同成本计算   Z[OX {_2]K  
  C (144)contribution 贡献毛益   Ku%tM7ad  
  C (145)contribution centre 贡献中心   *V%"q|L8  
  C (146)contribution chart 贡献图   y^,QM[&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   s*[ I"iE  
  C (148)contribution to salesration 贡献毛益对销售比率   }L)[>  
  C (149)control 控制   c )LG+K  
  C (150)control account 控制帐户   4U\}"Mk  
  C (151)control limits 控制限度   *d3-[HwZCL  
  C (152)controllability concept 可控制概念   y$\tqQ  
  C (153)controllable cost 可控制成本   = V2Rq(jH  
  C (154)conversion cost 加工成本   KCW2 UyE]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VaY#_80$s  
  C (156)corporate appraisal 公司评估   )\#*~73  
  C (157)corporate planning 公司计划   p X{wEc6}  
  C (158)corporate social reporting 公司社会报告   -R]0cefC<f  
  C (159)corporation 股份公司   ewU*5|*[  
  C (160)cost 成本   jkx>o?s)z  
  C (161)cost account 成本帐户   953qz]Q8  
  C (162)cost accounting 成本会计   R\5,H!V9n  
  C (163)cost accounting manual 成本手册   Ba@~:  
  C (164)cost accounts calendar 成本报表的日历时间   %*}rLn"?  
  C (165)cost adjustment 成本调整   $j.;$~F  
  C (166)cost allocation 成本分配   hN M8H  
  C (167)cost apportionment 成本分摊   {#qUZ z-  
  C (168)cost attribution 成本归属   V!+iq*Z|=  
  C (169)cost audit 成本审计   wKLYyetM!  
  C (170)cost behaviour 成本性态   j*<J&/luYZ  
  C (171)cost benefit analysis 成本效益分析   D[/fs`XES  
  C (172)cost center 成本中心   lG\uJxV  
  C (173)cost driver 成本动因
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