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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 s]mo$ _na  
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  1.audit   审计 vS\%3A4^+5  
  2.attestation   鉴证 4h5g'!9-g  
  3.credibility   可信赖程度 Z3>N<u8)  
  4.audit of financial statements 财务报表审计 WZOY)>K  
  5.agreed-upon procedures 执行商定程序 /9o!*K  
  6.high levels of assurance 高水平保证 FMkOo2{  
  7.compilation 编制 SH*C"  
  8.reliability 可靠性 Gl1jxxd  
  9.relevance 相关性 -.g|l\  
  10.professional skepticism 职业谨慎 6KD `oUx  
  11.objectivity 客观性 ` _b`kzJ  
  12. professional competence 专业胜任能力 uwRr LF  
  13.Senior/CPA-in-charge 项目经理 F+E|r6'i  
  14.audit engagement letter 业务约定书 >=]'hyn]]  
  15.recurring audit 连续审计 M?=;JJ:  
  16.the client 委托人 h;=6VgXZ  
  17.change CPA 更换注册会计 /R>nr"  
  18.the existing CPA 现任注册会计师 $P1O>x>LIL  
  19.the successor CPA 后任注册会计师 SyAvKd`g  
  20.the preceding CPA前任注册会计师 763+uFx^  
  21.issue the audit report 出具审计报告 e]jH+IR:>  
  22.expert 专家 f|y:vpd%  
  23.the board of directors 董事会 D:Q 21Ch  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !61Pl/uQ  
  25.assess material misstatement risks评估重大错报风险 {Fzs@,|W.  
  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 YF+n b.0.  
  27.a general knowledge of —— 初步了解―――的情况 d Le-nF  
  28.a more knowledge of—— 进一步了解的情况 hp{OL<2M  
  29.the prior year‘s working papers 以前年度工作底稿 JG9`h#  
  30.minutes of meeting 会议纪要 ]skkoM  
  31.business risks 经营风险 ?<G]&EK~~]  
  32.appropriateness 适当性 =6aS&B(SN  
  33.accounting estimate 会计估计 c/_ +o;Bc  
  34.management representations 管理层声明 )DYI .  
  35.going concern assumption 持续经营假设 \rVQQ|l   
  36.audit plan 审计计划 )lJao  
  37.significant audit areas 重点审计领域 ^F:k3,_[  
  38.error 错误 ^(* n]  
  39.fraud舞弊 _fZZ_0\Q  
  40.modified or additional procedures 修改或追加审计程序 1sP dz L  
  41.misappropriation of assets 侵占资产 tzy'G"P|  
  42.transactions without substance 虚假交易 vD 5vbl  
  43.unusual pressures 异常压力 6U^\{<h_c  
  44.the suspected noncompliance 涉嫌存在违法行为 <C9 XX~  
  45.materialiy 重要性 <>m }}^  
  46.exceed the materiality level 超过重要性水平 e" ]2=5g  
  47.approach the materiality level 接近重要性水平 a>mm+L 8y  
  48.an acceptably low level 可接受水平 ICAH G7,  
  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 -=.V '  
  50.misstatements or omissions 错报或漏报 +za8=`2o  
  51.aggregate 总计 u_7~TE3W  
  52.subsequent events 期后事项 >DPB!XA3  
  53.adjust the financial statements 调整财务报表 cUDoN`fSl,  
  54.perform additional audit procedures 实施追加的审计程序 H3Se={5h\A  
  55.audit risk 审计风险 U%h);!<  
  56.detection risk 检查风险 ?|:BuHkT  
  57.inappropriate audit opinion 不适当的审计意见 f]7M'sy|  
  58.material misstatement 重大的错报 hDV20&hq  
  59.tolerable misstatement 可容忍错报 8ssJ<LP  
  60.the acceptable level of detection risk 可接受的检查风险 P ~PIMkt  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kNqH zo  
  62.simall business 小规模企业 &qS[%K )  
  63.accounting system 会计系统 y>*xVK{D  
  64.test of control 控制测试 p$ bnK]  
  65.walk-through test 穿行测试 erVO|<%=R  
  66.communication 沟通 (%O@r!{  
  67.flow chart 流程图 F#|: `$ t  
  68.reperformance of internal control 重新执行 MLFKH  
  69.audit evidence 审计证据 6%Be36<  
  70.substantive procedures 实质性程序 2>*%q%81  
  71.assertions 认定 m^x6>9,  
  72.esistence 存在 Z'H5,)j0R  
  73.occurrence 发生 6rS$yjTX!  
  74.completeness 完整性 kD[ r.Dma  
  75.rights and obligations 权利和义务 pH`44KAuM  
  76.valuation and allocation 计价和分摊 p">EHWc}D  
  77.cutoff 截止 pHoEa7:  
  78.accuracy 准确性 +nQw?'9Z  
  79.classification 分类 .'a&3 3J  
  80.inspection 检查 &sF^F gg{  
  81.supervision of counting 监盘 =V"(AuCVE  
  82.observation 观察 W d0NT@  
  83.confirmation 函证 b,KcBQ.  
  84.computation 计算 nNXgW  
  85.analytical procedures 分析程序 OM{WI27  
  86.vouch 核对 Qv-@Zt!8  
  87.trace 追查 #[#KL/i)$  
  88.audit sampling 审计抽样 Zs<KZGn-B  
  89.error 误差 ki>~H!zB  
  90.expected error 预期误差 (MHAJ]Rx  
  91.population 总体 TNJG#8n%Y  
  92.sampling risk 抽样风险 Y'e eA 2O  
  93.non- sampling risk 非抽样风险 LL$_zK{  
  94.sampling unit 抽样单位 _{jjgQJ5  
  95.statistical sampling 统计抽样 GElvz'S~  
  96.tolerable error 可容忍误差 k<+0o))  
  97.the risk of under reliance 信赖不足风险 /t-fjB{=G  
  98.the risk of over reliance 信赖过度风险 O0>A+o[1F  
  99.the risk of incorrect rejection 误拒风险 Hi]cxD*`  
  100. the risk of incorrect acceptance 误受风险 5JhdV nT_  
  101.working trial balance 试算平衡表 ^*\XgX  
  102.index and cross-referencing 索引和交叉索引 Ngg?@pG0y  
  103.cash receipt 现金收入 d,$d~alY  
  104.cash disbursement 现金支出 cwV]!=RtO  
  105.bank statement 银行对账单 _e9:me5d"$  
  106.bank reconciliation 银行存款余额调节表 U.{l;EL:T  
  107.balance sheet date 资产负债表日 $wYFEz  
  108.net realizable value 可变现净值 yUPIY:0  
  109.storeroom 仓库 X>?b #Eva  
  110.sale invoice 销售发票 e *j.  
  111.price list 价目表 @* il3h,  
  112.positive confirmation request 积极式询证函 @T fl>/%  
  113.negative confirmation request 消极式询证函 \n9zw'  
  114.purchase requisition 请购单 >&!RWH9*q  
  115.receiving report 验收报告 l1]p'Liuu  
  116.gross margin 毛利 {647|j;e  
  117.manufacturing overhead 制造费用 TE )gVE]  
  118.material requisition 领料单 %6--}bY^  
  119.inventory-taking 存货盘点 -uh(?])H  
  120.bond certificate 债券 RmrL^asg  
  121.stock certificate 股票 Tlj:%yK2  
  122.audit report 审计报告 jgS%1/&  
  123.entity 被审计单位 Ej7 /X ~  
  124.addressee of the audit report 审计报告的收件人 ps$7bN C  
  125.unqualified opinion 无保留意见 X,8<oX1r  
  126.qualified opinion 保留意见 <)*2LBF@]  
  127.disclaimer of opinion 无法表示意见 2DD:~Tbi  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "n:{ !1VGw  
  A (2)absorbed overhead 已吸收制造费用 a?YCn!  
  A (3)absorption costing 吸收成本计算 JY!l!xH(6  
  A (4)account 账户,报表   &uUo3qXQ5l  
  A (5)accounting postulate 会计假设   lnGq :-  
  A (6)accounting series release 会计公告文件   Q%aU42?_1  
  A (7)accounting valuation 会计计价   'B0{U4?   
  A (8)account sale 承销清单 ^`f*'Z  
  A (9)accountability concept 经营责任概念   CQ;]J=|<_  
  A (10)accountancy 会计职业   6dAEM;$_Z  
  A (11)accountant 会计师   ?X?&~3iD%  
  A (12)accounting 会计   fJZp?e"  
  A (13)agency cost 代理成本   g]UBZ33y  
  A (14)accounting bases 会计基础   Vx_rc%'  
  A (15)accounting manual 会计手册   1y^K/.5-  
  A (16)accounting period 会计期间   {A|TowBN  
  A (17)accounting policies 会计方针   q %A?V _  
  A (18)accounting rate of return 会计报酬率   V#ev-\k}@  
  A (19)accounting reference date 会计参照日   '&;yT[  
  A (20)accounting reference period 会计参照期间   }bU8G '  
  A (21)accrual concept 应计概念   b%f[p/no  
  A (22)accrual expenses 应计费用   7k Ky\W  
  A (23)acid test ration 速动比率(酸性测试比率)   mW%?>Z1=>d  
  A (24)acquisition 购置   aAu>Tn86D.  
  A (25)acquisition accounting 收购会计   CXtU"X  
  A (26)activity based accounting 作业基础成本计算   H;aYiy  
  A (27)adjusting events 调整事项   v&FF|)$  
  A (28)administrative expenses 行政管理费   NrDi   
  A (29)advice note 发货通知   G,=yc@uq  
  A (30)amortization 摊销   v6\F Q9|t  
  A (31)analytical review 分析性检查    g/UaYCjM  
  A (32)annual equivalent cost 年度等量成本法   hC_Vts[v/  
  A (33)annual report and accounts 年度报告和报表   ENh!N4vbO  
  A (34)appraisal cost 检验成本   |_u8mV  
  A (35)appropriation account 盈余分配账户   I &*_,d  
  A (36)articles of association 公司章程细则   ?t@v&s  
  A (37)assets 资产   z=&z_}M8  
  A (38)assets cover 资产保障   .ut{,(5  
  A (39)asset value per share 每股资产价值   G= ^X1+_  
  A (40)associated company 联营公司   4;`Bj:.  
  A (41)attainable standard 可达标准   ^BZkHAp  
%=j3jj[  
 A (42)attributable profit 可归属利润   <*H^(0  
  A (43)audit 审计   >*twTlb{  
  A (44)audit report 审计报告   =rPrPb  
  A (45)auditing standards 审计准则   :"0J=>PH:  
  A (46)authorized share capital 额定股本   ^5=UK7e5KY  
  A (47)available hours 可用小时   <b+[<@wS  
  A (48)avoidable costs 可避免成本 52zGJ I*  
  B (49)back-to-back loan 易币贷款   (wRBd  
  B (50)backflush accounting 倒退成本计算   ?j7vZ}iRi  
  B (51)bad debts 坏帐   cD1o"bq  
  B (52)bad debts ratio 坏帐比率   x r(|*  
  B (53)bank charges 银行手续费   6)\dB Oz  
  B (54)bank overdraft 银行透支   x}$e}8|8YL  
  B (55)bank reconciliation 银行存款调节表   !k$}Kj)I  
  B (56)bank statement 银行对账单   ngulcv  
  B (57)bankruptcy 破产   =R*Gk4<Y  
  B (58)basis of apportionment 分摊基础   gJ2 H=#M  
  B (59)batch 批量   uQ LlA&I"  
  B (60)batch costing 分批成本计算   ^C&+ ~+  
  B (61)beta factor B(市场)风险因素   &Y@# g9G  
  B (62)bill 账单    0JRD  
  B (63)bill of exchange 汇票   F="z]C;u  
  B (64)bill of landing 提单   e2$]g>  
  B (65)bill of materials 用料预计单   u%O-;>J  
  B (66)bill payable 应付票据   F)$K  
  B (67)bill receivable 应收票据   'UM!*fk7C  
  B (68)bin card 存货记录卡   TY;U2.Ud  
  B (69)bonus 红利   RK9>dkW  
  B (70)book-keeping 薄记   J3S&3+2G  
  B (71)Boston classification 波士顿分类   /7$mxtB5%L  
  B (72)breakeven chart 保本图   !Q-wdzsp?  
  B (73)breakeven point 保本点   +V v+K(lh$  
  B (74)breaking-down time 复位时间   P 2n2 Qt2  
  B (75)budget 预算   d_}a`H  
  B (76)budget center 预算中心   jj\[7 O*  
  B (77)budget cost allowance 预算成本折让   qUhRu>   
  B (78)budget manual 预算手册   )Du -_Z  
  B (79)budget period 预算期间   ;i#LIHJ  
  B (80)budgetary control 预算控制   QL"gWr`R  
  B (81)budgeted capacity 预算生产能力   'Tb0-1S?  
  B (82)burden 制造费用   Wf02$c0#K  
  B (83)business center 经营中心   {7Cx#Ewd  
  B (84)business entity 营业个体   ZofHi c  
  B (85)business unit 经营单位   !^U6Z@&/R  
 B (86)buy-out management 管理性购买产权   0/]_n d  
  B (87)by-product 副产品 ioIv=qGdiP  
  C (88)called-up share capital 催缴股本   @%i>XAe#0  
  C (89)capacity 生产能力   TW`mxj_J2  
  C (90)capacity ratios 生产能力比率   j.-VJo)   
  C (91)capital 资本   UPCQs",  
  C (92)capital assets pricing model资本资产计价模式   i8V 0Ty4~N  
  C (93)capital commitment 承诺资本   ~] =?b)B  
  C (94)capital employed 已运用的资本   V*B0lI7`B  
  C (95)capital expenditure 资本支出   9+CFRYC  
  C (96)capital expenditureauthorization 资本支出核准    0V11#   
  C (97)capital expenditure control 资本支出控制   #t71U a  
  C (98)capital expenditure proposal资本支出申请   `]2@ _wa  
  C (99)capital funding planning 资本基金筹集计划   z<C[nR$N  
  C (100)capital gain 资本收益   K, (65>86;  
  C (101)capital investment appraisal资本投资评估   xi {|  
  C (102)capital maintenance 资本保全   hd^x}iK"  
  C (103)capital resource planning 资本资源计划   y{rn-?`{  
  C (104)capital surplus 资本盈余   #-x@"+z  
  C (105)capital turnover 资本周转率   y~#\#w {  
  C (106)card 记录卡   |paP<$  
  C (107)cash 现金   *M!kA65'  
  C (108)cash account 现金账户   <A~GW 'HB  
  C (109)cash book 现金账薄   m^$5K's&  
  C (110)cash cow 金牛产品   |Mg }2!/L  
  C (111)cash flow 现金流量   :k!j"@r  
  C (112)cash discounted 现金贴现   | 1V2tx  
  C (113)cash flow budget 现金流量预算   5}<[[}(  
  C (114)cash flow statement 现金流量表   y/4ny,s"  
  C (115)cash ledger 现金分类账   OCx5/ 88X  
  C (116)cash limit 现金限额   2:J,2=%  
  C (117)CCA 现时成本会计   9={N4}<  
  C (118)center 中心   u7k|7e=xk  
  C (119)changeover time 变更时间   RebTg1vGu  
  C (120)chartered entity 特许经济个体   #4y, a_)  
  C (121)cheque 支票   QP\yaPE  
  C (122)cheque register 支票登记薄   EODB`$+  
  C (123)coin analysis 零钱分类   Qyj(L[KJ  
  C (124)classification 分类   .)ST[G]WK  
  C (125)clock card 工时卡   ^pcRW44K  
  C (126)code 代码   ?vu|o'$T,  
  C (127)commitment accounting 承诺确认会计   $Xt;A&l2?  
  C (128)common cost 共同成本   S[U/qO)m  
  C (129)company limited byguarantee 有限担保责任公司   RWE~&w G}  
C (130)company limited shares 股份有限公司   ##~!M(c  
  C (131)competitive position 竞争能力状况   :o\5K2]:  
  C (132)concept 概念   <Zr FOb  
  C (133)conglomerate 跨行业企业   7zI5PGWw  
  C (134)consistency concept 一致性概念   [ _%,6e+  
  C (135)consolidated accounts 合并报表   ;QidDi_s>  
  C (136)consolidation accounting 合并会计   ;5M<j3_*  
  C (137)consortium 财团   AP@<r   
  C (138)contingency plan 应急计划   :Y.e[@!1x  
  C (139)contingent liabilities 或有负债   a%n'%*0  
  C (140)continuous operation 连续生产   t{ H 1u  
  C (141)contra 抵消   6$z'wy/*  
  C (142)contract cost 合同成本   @^wpAQfd4  
  C (143)contract costing 合同成本计算   5Bd(>'ig_  
  C (144)contribution 贡献毛益   jM\ %$_/  
  C (145)contribution centre 贡献中心   <3Fz>}V32  
  C (146)contribution chart 贡献图   ?>)yKa#U  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _?Ckq  
  C (148)contribution to salesration 贡献毛益对销售比率   ('HxHOh2  
  C (149)control 控制   ;.0LRWcJ  
  C (150)control account 控制帐户   T&4fBMBp,%  
  C (151)control limits 控制限度   IozNjII$:.  
  C (152)controllability concept 可控制概念   7sguGwg)_  
  C (153)controllable cost 可控制成本   N?^_=KE@  
  C (154)conversion cost 加工成本   qL>v&Rd<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ".M:`BoW4  
  C (156)corporate appraisal 公司评估   =AzOnXW:S  
  C (157)corporate planning 公司计划   r]-+bR  
  C (158)corporate social reporting 公司社会报告   ^?sSx!:bZ  
  C (159)corporation 股份公司   gUb "3g0  
  C (160)cost 成本   ~*kK4]lP  
  C (161)cost account 成本帐户   +{0=<2(EC  
  C (162)cost accounting 成本会计   p|s2G~0<  
  C (163)cost accounting manual 成本手册   ?1$\pq^  
  C (164)cost accounts calendar 成本报表的日历时间   7?"9J `*  
  C (165)cost adjustment 成本调整   z"3H{ A  
  C (166)cost allocation 成本分配   ]gHLcr3  
  C (167)cost apportionment 成本分摊   7yUvL8p-  
  C (168)cost attribution 成本归属   a x]9QrA  
  C (169)cost audit 成本审计   D9G0k[D,  
  C (170)cost behaviour 成本性态   n531rkK-   
  C (171)cost benefit analysis 成本效益分析   (ic@3:xR  
  C (172)cost center 成本中心   (l2<+R%1  
  C (173)cost driver 成本动因
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