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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 H7f  Xg  
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  1.audit   审计 v+CW([zAx#  
  2.attestation   鉴证 *=77|Dba  
  3.credibility   可信赖程度 D3y4e8+Z'  
  4.audit of financial statements 财务报表审计 a&[>kO  
  5.agreed-upon procedures 执行商定程序 wd1>L) T  
  6.high levels of assurance 高水平保证 jRxzZt4  
  7.compilation 编制 m~F ~9&  
  8.reliability 可靠性 oUB9)C~  
  9.relevance 相关性 p$<){,R  
  10.professional skepticism 职业谨慎 S e(apQH  
  11.objectivity 客观性 Ad4-aWH  
  12. professional competence 专业胜任能力 l s%'\}  
  13.Senior/CPA-in-charge 项目经理 :^]Fp UY  
  14.audit engagement letter 业务约定书 jI$7vmO  
  15.recurring audit 连续审计 ?XVox*6K&  
  16.the client 委托人 A$?o3--#]G  
  17.change CPA 更换注册会计 B9'2$s+Z;  
  18.the existing CPA 现任注册会计师 Kc+9n%sp  
  19.the successor CPA 后任注册会计师 8an_s%,AW  
  20.the preceding CPA前任注册会计师 ~}Z{hs)  
  21.issue the audit report 出具审计报告 $BOpjDV8  
  22.expert 专家 8qT^=K $  
  23.the board of directors 董事会 |^#Z!Hp_Y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _HkQv6fXpE  
  25.assess material misstatement risks评估重大错报风险 h9 rrkV9  
  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 M* dou_Q  
  27.a general knowledge of —— 初步了解―――的情况 }RQ'aeVl(  
  28.a more knowledge of—— 进一步了解的情况 5'EoB^`8N~  
  29.the prior year‘s working papers 以前年度工作底稿 ")w~pZE&+  
  30.minutes of meeting 会议纪要 !@> :k3DC&  
  31.business risks 经营风险 X$ A ]7t  
  32.appropriateness 适当性 3) XS^WG  
  33.accounting estimate 会计估计 .G|U#%"6x  
  34.management representations 管理层声明 >jc17BJq  
  35.going concern assumption 持续经营假设 O\w-hk  
  36.audit plan 审计计划 Qk& 6Z%  
  37.significant audit areas 重点审计领域 )F6p+i="  
  38.error 错误 SnoEi~Da  
  39.fraud舞弊 ~:-V<r,pe  
  40.modified or additional procedures 修改或追加审计程序 Gn<e&|4>i}  
  41.misappropriation of assets 侵占资产 &cf_?4  
  42.transactions without substance 虚假交易 y <P1VES  
  43.unusual pressures 异常压力 +Xmza8T9  
  44.the suspected noncompliance 涉嫌存在违法行为 epP_~TU  
  45.materialiy 重要性 r6 kQMFA  
  46.exceed the materiality level 超过重要性水平 YwJ<0;:+hS  
  47.approach the materiality level 接近重要性水平 Bhe0z|&  
  48.an acceptably low level 可接受水平 s_6Iz^]I  
  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 ) 3 I|6iS  
  50.misstatements or omissions 错报或漏报 o|V=3y Ok  
  51.aggregate 总计 UDb  
  52.subsequent events 期后事项 Ev&aD  
  53.adjust the financial statements 调整财务报表 bbWW|PtWwP  
  54.perform additional audit procedures 实施追加的审计程序 &>XSQB(&%  
  55.audit risk 审计风险 :Z]\2(x  
  56.detection risk 检查风险 g]. _J  
  57.inappropriate audit opinion 不适当的审计意见 'WwD$e0=  
  58.material misstatement 重大的错报 [V;Q#r&+  
  59.tolerable misstatement 可容忍错报 r4 ;nkx  
  60.the acceptable level of detection risk 可接受的检查风险 $oZV 54  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 i.+#a2   
  62.simall business 小规模企业 M'$?Jp#]}  
  63.accounting system 会计系统 jDW$}^ 6  
  64.test of control 控制测试 [' l}*  
  65.walk-through test 穿行测试 ,m)YL> k  
  66.communication 沟通 "9;Ay@'B  
  67.flow chart 流程图 wE_#b\$=b  
  68.reperformance of internal control 重新执行 5I5#LQv0  
  69.audit evidence 审计证据 kk aS&r>  
  70.substantive procedures 实质性程序 @oFuX.  
  71.assertions 认定 OWmI$_L  
  72.esistence 存在 Fw6x (j"  
  73.occurrence 发生 d C6t+  
  74.completeness 完整性 h8HA^><Xr  
  75.rights and obligations 权利和义务 n Ayyjd3!S  
  76.valuation and allocation 计价和分摊 C 6:; T%  
  77.cutoff 截止 " R-Pe\W  
  78.accuracy 准确性 !^w}Sp  
  79.classification 分类 @3 4CaZ$k  
  80.inspection 检查 3 yM!BTlX  
  81.supervision of counting 监盘 YuzgR;Z  
  82.observation 观察 1$uO%  
  83.confirmation 函证 AkBEE  
  84.computation 计算 ffh3okyW0  
  85.analytical procedures 分析程序 Fpntd IU  
  86.vouch 核对 |z.Ov&d4)(  
  87.trace 追查 .T7S1C $HP  
  88.audit sampling 审计抽样 MT.D#jv&  
  89.error 误差 aP +)  
  90.expected error 预期误差 gOn^}%4.I  
  91.population 总体 @ {8x L  
  92.sampling risk 抽样风险 N x/_+JWje  
  93.non- sampling risk 非抽样风险 19^B610  
  94.sampling unit 抽样单位 Y_M3-H=0  
  95.statistical sampling 统计抽样 (k>I!Z/&2  
  96.tolerable error 可容忍误差  .KE2sodq  
  97.the risk of under reliance 信赖不足风险 p}k\l dmh{  
  98.the risk of over reliance 信赖过度风险 Rm=[Sj84  
  99.the risk of incorrect rejection 误拒风险 1&JB@F9!  
  100. the risk of incorrect acceptance 误受风险 o%?~9rf]]  
  101.working trial balance 试算平衡表 I$1~;!<  
  102.index and cross-referencing 索引和交叉索引 wTu=v  
  103.cash receipt 现金收入 r`d.Wy Zj  
  104.cash disbursement 现金支出 *Duxabo?  
  105.bank statement 银行对账单 "\x\P)j0>  
  106.bank reconciliation 银行存款余额调节表 I i J%.U  
  107.balance sheet date 资产负债表日 j*@EJ"Gm>  
  108.net realizable value 可变现净值 yI}_ U  
  109.storeroom 仓库 ^+Stvj:N  
  110.sale invoice 销售发票 !$.h[z^  
  111.price list 价目表 kI# yW!  
  112.positive confirmation request 积极式询证函 W8s/"  
  113.negative confirmation request 消极式询证函 T \$r|  
  114.purchase requisition 请购单 ~b SjZ1`  
  115.receiving report 验收报告 gX *i"Y#  
  116.gross margin 毛利 >tVD[wVF0  
  117.manufacturing overhead 制造费用 mi$*,fz  
  118.material requisition 领料单 Mj-B;r  
  119.inventory-taking 存货盘点 ='GY:.N  
  120.bond certificate 债券 aG/L'we R  
  121.stock certificate 股票 FR1se  
  122.audit report 审计报告 agxR V  
  123.entity 被审计单位 $61*X f+*  
  124.addressee of the audit report 审计报告的收件人 zrCQEQq  
  125.unqualified opinion 无保留意见 BJ7m3[lz  
  126.qualified opinion 保留意见 ,#QLc  
  127.disclaimer of opinion 无法表示意见 +G<9|-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <{b#nPc!,#  
  A (2)absorbed overhead 已吸收制造费用 N"#=Q=)x  
  A (3)absorption costing 吸收成本计算 %4HpTx  
  A (4)account 账户,报表   1r;.r|  
  A (5)accounting postulate 会计假设   #u6ZCv7u  
  A (6)accounting series release 会计公告文件   qox31pnS  
  A (7)accounting valuation 会计计价   E7UYJ)6]  
  A (8)account sale 承销清单 :p,DAt}  
  A (9)accountability concept 经营责任概念   5qx$=6PT  
  A (10)accountancy 会计职业   zWEt< `1M  
  A (11)accountant 会计师   0'.7 dzz  
  A (12)accounting 会计   q<*UeyE S  
  A (13)agency cost 代理成本   by%k*y  
  A (14)accounting bases 会计基础   ?.b.mkJ  
  A (15)accounting manual 会计手册   Af_yb`W?  
  A (16)accounting period 会计期间   ImVHX~ qHJ  
  A (17)accounting policies 会计方针   h$eVhN &Vv  
  A (18)accounting rate of return 会计报酬率   7BDoF!kCx  
  A (19)accounting reference date 会计参照日   mBZg(TY  
  A (20)accounting reference period 会计参照期间   Ik74%x7G`  
  A (21)accrual concept 应计概念   8st~ O  
  A (22)accrual expenses 应计费用   B\} B H  
  A (23)acid test ration 速动比率(酸性测试比率)   5 NdIbC  
  A (24)acquisition 购置   X[ up$<  
  A (25)acquisition accounting 收购会计   `j yBF  
  A (26)activity based accounting 作业基础成本计算   2Sg,b8  
  A (27)adjusting events 调整事项   -THU5AB  
  A (28)administrative expenses 行政管理费   +HOHu*D  
  A (29)advice note 发货通知   b #[7A  
  A (30)amortization 摊销   m6=Jp<  
  A (31)analytical review 分析性检查   !K$qh{n  
  A (32)annual equivalent cost 年度等量成本法   N3}jLl/  
  A (33)annual report and accounts 年度报告和报表   geB]~/-p  
  A (34)appraisal cost 检验成本   ;iMgv5=  
  A (35)appropriation account 盈余分配账户   A#P]|i  
  A (36)articles of association 公司章程细则   XKq}^M&gy  
  A (37)assets 资产   M8wEy_XB1  
  A (38)assets cover 资产保障   N N;'QiE  
  A (39)asset value per share 每股资产价值   ,>Lj>g{~  
  A (40)associated company 联营公司   dNMz(~A[Y  
  A (41)attainable standard 可达标准   K9(Su`zr  
d*{NAq'9X  
 A (42)attributable profit 可归属利润   XLNR%)l  
  A (43)audit 审计   +P. }<  
  A (44)audit report 审计报告   EsR$H2"  
  A (45)auditing standards 审计准则   Rg?m$$X`  
  A (46)authorized share capital 额定股本   ?pJUbZ#J  
  A (47)available hours 可用小时   ~qxuD_  
  A (48)avoidable costs 可避免成本 L&2 Zn{#`  
  B (49)back-to-back loan 易币贷款   2PSt*(  
  B (50)backflush accounting 倒退成本计算   eQvdi|6  
  B (51)bad debts 坏帐   !{, `h<  
  B (52)bad debts ratio 坏帐比率   YzD6S*wb  
  B (53)bank charges 银行手续费   .:)nG (7f<  
  B (54)bank overdraft 银行透支   s,|s;w*.  
  B (55)bank reconciliation 银行存款调节表   x.OCE`  
  B (56)bank statement 银行对账单   _;1H2o2f  
  B (57)bankruptcy 破产   (;o/2Q?  
  B (58)basis of apportionment 分摊基础   w0FkKJV  
  B (59)batch 批量   9M&uQccY  
  B (60)batch costing 分批成本计算   dUg| {l  
  B (61)beta factor B(市场)风险因素   4pfv?!O j  
  B (62)bill 账单   e:&(y){n(  
  B (63)bill of exchange 汇票   pl{Pur ;i  
  B (64)bill of landing 提单   7u9!:}Tu  
  B (65)bill of materials 用料预计单   `>mT/Rmb@  
  B (66)bill payable 应付票据   ,`ZIW  
  B (67)bill receivable 应收票据   Kq*D_Rh2  
  B (68)bin card 存货记录卡   CI };$4W~  
  B (69)bonus 红利   iEJY[P1  
  B (70)book-keeping 薄记   tL!R^Tf  
  B (71)Boston classification 波士顿分类   jml 4YaGZ  
  B (72)breakeven chart 保本图   &b#O=LF  
  B (73)breakeven point 保本点   n 7Bua  
  B (74)breaking-down time 复位时间   g}\Yl.  
  B (75)budget 预算   SqF9#&F  
  B (76)budget center 预算中心   #6%9*Rh  
  B (77)budget cost allowance 预算成本折让   PafsO,i-  
  B (78)budget manual 预算手册   UvtSNP&/2d  
  B (79)budget period 预算期间   ?xbPdG":R  
  B (80)budgetary control 预算控制   LK'|sO>|  
  B (81)budgeted capacity 预算生产能力   -8]M ,,?  
  B (82)burden 制造费用   `f9I#B  
  B (83)business center 经营中心   _m+64qG_8'  
  B (84)business entity 营业个体   G/*0*&fW  
  B (85)business unit 经营单位   /5y*ZIq]e  
 B (86)buy-out management 管理性购买产权   E9L)dMZSpj  
  B (87)by-product 副产品 1~HR;cTv=  
  C (88)called-up share capital 催缴股本   :i4>&4j  
  C (89)capacity 生产能力   f;k'dqlv  
  C (90)capacity ratios 生产能力比率   *0 0K3  
  C (91)capital 资本   -R[ *S "  
  C (92)capital assets pricing model资本资产计价模式   BWbM$@'x  
  C (93)capital commitment 承诺资本   `n# {}%  
  C (94)capital employed 已运用的资本   '01ifA^  
  C (95)capital expenditure 资本支出   -|l^- Qf!  
  C (96)capital expenditureauthorization 资本支出核准   cG"+n@ \  
  C (97)capital expenditure control 资本支出控制   V*m@Rs!)2  
  C (98)capital expenditure proposal资本支出申请   nzdJ*C  
  C (99)capital funding planning 资本基金筹集计划   V _&>0P{q  
  C (100)capital gain 资本收益   `nxm<~-\  
  C (101)capital investment appraisal资本投资评估   m&H@f:  
  C (102)capital maintenance 资本保全   Lwg@*:`d  
  C (103)capital resource planning 资本资源计划   T-: @p>  
  C (104)capital surplus 资本盈余   "1P>,\Sjg  
  C (105)capital turnover 资本周转率   :CQ-?mT^LA  
  C (106)card 记录卡   $LLy#h?V]  
  C (107)cash 现金   `(r [BV|h}  
  C (108)cash account 现金账户   q@i,$R  
  C (109)cash book 现金账薄   }K!)Z}8  
  C (110)cash cow 金牛产品   f\ wP}c'  
  C (111)cash flow 现金流量   26c,hPIeXY  
  C (112)cash discounted 现金贴现   b`@aiXN)+  
  C (113)cash flow budget 现金流量预算   >&|C E2'  
  C (114)cash flow statement 现金流量表   O;u&>BMk  
  C (115)cash ledger 现金分类账   ?3Ytn+Py  
  C (116)cash limit 现金限额   ZE())W"  
  C (117)CCA 现时成本会计   OIuEC7XM^C  
  C (118)center 中心   E6{|zF/3'  
  C (119)changeover time 变更时间   [f'V pId8  
  C (120)chartered entity 特许经济个体   ^MyuD?va  
  C (121)cheque 支票   qeK_w '  
  C (122)cheque register 支票登记薄   ohHKZZ  
  C (123)coin analysis 零钱分类   J!$q"0G'WT  
  C (124)classification 分类   >Jl(9)e  
  C (125)clock card 工时卡   gg>O:np8  
  C (126)code 代码   t,*hxzD"  
  C (127)commitment accounting 承诺确认会计   f_*Bd.@  
  C (128)common cost 共同成本   `wJR^O!e  
  C (129)company limited byguarantee 有限担保责任公司   { XN"L3A  
C (130)company limited shares 股份有限公司   .e $W(}  
  C (131)competitive position 竞争能力状况   TNA?fm  
  C (132)concept 概念   &*wN@e(c  
  C (133)conglomerate 跨行业企业   v'"0Ya  
  C (134)consistency concept 一致性概念   %<|w:z$vp  
  C (135)consolidated accounts 合并报表   Pd99vq/  
  C (136)consolidation accounting 合并会计   'n7 )()"2  
  C (137)consortium 财团   K5O#BBX=  
  C (138)contingency plan 应急计划   6R%Ra  
  C (139)contingent liabilities 或有负债   ;+%(@C51GE  
  C (140)continuous operation 连续生产   vJheM*C  
  C (141)contra 抵消    vO 85h  
  C (142)contract cost 合同成本   Le&SN7I  
  C (143)contract costing 合同成本计算   S H"e x,=  
  C (144)contribution 贡献毛益   5 ",@!1ju  
  C (145)contribution centre 贡献中心   ""GeO%J8  
  C (146)contribution chart 贡献图   }uJH!@j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RR u1/nam  
  C (148)contribution to salesration 贡献毛益对销售比率   5]/i[T_  
  C (149)control 控制   VP|ga }(  
  C (150)control account 控制帐户   %!5[3b'h  
  C (151)control limits 控制限度   z\z mAus  
  C (152)controllability concept 可控制概念   prf  
  C (153)controllable cost 可控制成本   orB8q((  
  C (154)conversion cost 加工成本   #{]X<et  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a#iJXI  
  C (156)corporate appraisal 公司评估   ]] R*sd*  
  C (157)corporate planning 公司计划   50 :gk*hy  
  C (158)corporate social reporting 公司社会报告   p`@7hf|hm  
  C (159)corporation 股份公司   q[l!kC+Eh  
  C (160)cost 成本   Q+ r4  
  C (161)cost account 成本帐户   E2M|b  
  C (162)cost accounting 成本会计   |Co ?uv i  
  C (163)cost accounting manual 成本手册   0ZY.~b'eu  
  C (164)cost accounts calendar 成本报表的日历时间   %#!`>S)O  
  C (165)cost adjustment 成本调整   &,pL3Qos  
  C (166)cost allocation 成本分配   Sm6hyZFy  
  C (167)cost apportionment 成本分摊   K !&{k94  
  C (168)cost attribution 成本归属   7^}np^[HB  
  C (169)cost audit 成本审计   2 6yjQ  
  C (170)cost behaviour 成本性态   0{0|M8  
  C (171)cost benefit analysis 成本效益分析   ?lg  
  C (172)cost center 成本中心   b5kw*h+/'h  
  C (173)cost driver 成本动因
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