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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 !3 zN [@w,  
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  1.audit   审计 b8|<O:]Hp  
  2.attestation   鉴证 fxc?+<P  
  3.credibility   可信赖程度 o~2 6<Lk  
  4.audit of financial statements 财务报表审计 O[F  
  5.agreed-upon procedures 执行商定程序 W;|%)D)y  
  6.high levels of assurance 高水平保证 Zhc99L&K  
  7.compilation 编制 zE i\#Zg$  
  8.reliability 可靠性 xpBQ(6Y  
  9.relevance 相关性 | cL,$G  
  10.professional skepticism 职业谨慎 bRK\Tua 6  
  11.objectivity 客观性 -!IeP]n#P  
  12. professional competence 专业胜任能力 oObQN;A@6  
  13.Senior/CPA-in-charge 项目经理 3e)$<e  
  14.audit engagement letter 业务约定书 Gyb|{G_  
  15.recurring audit 连续审计 F[>Y8e<[  
  16.the client 委托人 g1~wg$`S8S  
  17.change CPA 更换注册会计 Zm6|aHx8v  
  18.the existing CPA 现任注册会计师 VXl|AA<OG  
  19.the successor CPA 后任注册会计师 D7g B%  
  20.the preceding CPA前任注册会计师 m+xub*/  
  21.issue the audit report 出具审计报告 2IXtIE  
  22.expert 专家 n _kE  
  23.the board of directors 董事会 2Q;rSe._`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -?NAA]P5c@  
  25.assess material misstatement risks评估重大错报风险 e'.CIspN  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 12tk$FcY8*  
  27.a general knowledge of —— 初步了解―――的情况 SNSHX2  
  28.a more knowledge of—— 进一步了解的情况 9K-,#a  
  29.the prior year‘s working papers 以前年度工作底稿 <7`U1DR=  
  30.minutes of meeting 会议纪要 a I 1tG  
  31.business risks 经营风险 A0bR.*3  
  32.appropriateness 适当性 yYdh+x  
  33.accounting estimate 会计估计 ~vcua@  
  34.management representations 管理层声明 !\cVe;<r  
  35.going concern assumption 持续经营假设 ijKQ`}JA  
  36.audit plan 审计计划 X2'XbG 3  
  37.significant audit areas 重点审计领域 nX8ulGGs  
  38.error 错误 _} K3}}  
  39.fraud舞弊 i!iG7X)qT  
  40.modified or additional procedures 修改或追加审计程序 y atZ Al(B  
  41.misappropriation of assets 侵占资产 (S2E'L L{  
  42.transactions without substance 虚假交易 yw{r:fy  
  43.unusual pressures 异常压力 o>|D T(Ib  
  44.the suspected noncompliance 涉嫌存在违法行为 =]1cVnPI  
  45.materialiy 重要性 rU|?3x  
  46.exceed the materiality level 超过重要性水平 G!lF5;Ad`  
  47.approach the materiality level 接近重要性水平 LI T`~D  
  48.an acceptably low level 可接受水平 Z/d {v:)  
  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 @76I8r5l  
  50.misstatements or omissions 错报或漏报 |XV `A)=f  
  51.aggregate 总计 t<"%m)J  
  52.subsequent events 期后事项 4j(`koX_  
  53.adjust the financial statements 调整财务报表 b*ja,I4  
  54.perform additional audit procedures 实施追加的审计程序 @^GI :z  
  55.audit risk 审计风险 8Wgzca Q*  
  56.detection risk 检查风险 tlB -s;  
  57.inappropriate audit opinion 不适当的审计意见 dA<_`GFR  
  58.material misstatement 重大的错报 %,e,KcP'  
  59.tolerable misstatement 可容忍错报 <C451+95  
  60.the acceptable level of detection risk 可接受的检查风险 V Ds0+RC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {a15s6'd  
  62.simall business 小规模企业 x+b.9f4xJ  
  63.accounting system 会计系统 U>@AE  
  64.test of control 控制测试 }aQ*1Vcj  
  65.walk-through test 穿行测试 A5Q4wy`  
  66.communication 沟通 I'[;E.KU  
  67.flow chart 流程图 iJ @p:  
  68.reperformance of internal control 重新执行 Wevd6)\  
  69.audit evidence 审计证据 |9X2AS Qu  
  70.substantive procedures 实质性程序 >XX93  
  71.assertions 认定 5rmQ:8_5  
  72.esistence 存在 c'mg=jH  
  73.occurrence 发生 N-q6_  
  74.completeness 完整性 + R~ !G  
  75.rights and obligations 权利和义务 .zTkOk L  
  76.valuation and allocation 计价和分摊 %(]B1Zg6,  
  77.cutoff 截止 ?FwHqyFVlQ  
  78.accuracy 准确性 ^%tn$4@@Z.  
  79.classification 分类 <$d2m6J  
  80.inspection 检查 eu":\ks  
  81.supervision of counting 监盘 Z#D*HAd`  
  82.observation 观察 U@D\+T0  
  83.confirmation 函证 57O|e/2  
  84.computation 计算 pG'?>]Rt4  
  85.analytical procedures 分析程序 9+/D\|"{  
  86.vouch 核对 G~ LQM  
  87.trace 追查 ,_s.amL3O{  
  88.audit sampling 审计抽样 %~kE,^  
  89.error 误差 kDxI7$]E  
  90.expected error 预期误差 D7m uf  
  91.population 总体 @(+\*]?^&  
  92.sampling risk 抽样风险 t=|}?lN<  
  93.non- sampling risk 非抽样风险  wG6Oz2(  
  94.sampling unit 抽样单位 At !:d3  
  95.statistical sampling 统计抽样 g^7zDU&'  
  96.tolerable error 可容忍误差 Q laoa)d#  
  97.the risk of under reliance 信赖不足风险 6q!Q(_  
  98.the risk of over reliance 信赖过度风险 2%J] })  
  99.the risk of incorrect rejection 误拒风险 RLzqpE<rJ  
  100. the risk of incorrect acceptance 误受风险 $!TMS&Wk  
  101.working trial balance 试算平衡表 X*w;6 V  
  102.index and cross-referencing 索引和交叉索引 A (p^Q  
  103.cash receipt 现金收入 Y3s8@0b3  
  104.cash disbursement 现金支出 j}`ku9S~  
  105.bank statement 银行对账单 h9!4\{V;h  
  106.bank reconciliation 银行存款余额调节表 qnnRS  
  107.balance sheet date 资产负债表日 7oc Ng  
  108.net realizable value 可变现净值 /-t!)_zvw  
  109.storeroom 仓库 vK+!m~kDu  
  110.sale invoice 销售发票 IXlk1tHN4I  
  111.price list 价目表 XKDX*x G  
  112.positive confirmation request 积极式询证函 lQ4^I^?m  
  113.negative confirmation request 消极式询证函 _a|g >  
  114.purchase requisition 请购单 H8B2{]HAt  
  115.receiving report 验收报告 r!w*y3  
  116.gross margin 毛利 @F*z/E}e  
  117.manufacturing overhead 制造费用 |T/s>OW   
  118.material requisition 领料单 {'B(S/Z 7  
  119.inventory-taking 存货盘点 a=x &sz\x  
  120.bond certificate 债券 )EQI>1_  
  121.stock certificate 股票 A f!`7l-  
  122.audit report 审计报告 *uP;rUY  
  123.entity 被审计单位 vu}U2 0@  
  124.addressee of the audit report 审计报告的收件人 7GG`9!l]D  
  125.unqualified opinion 无保留意见 8 nqF i  
  126.qualified opinion 保留意见 -[pfLo  
  127.disclaimer of opinion 无法表示意见 kmo#jITa`  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Io>U-Zd\>  
  A (2)absorbed overhead 已吸收制造费用 O 8N1gf;t  
  A (3)absorption costing 吸收成本计算 k6GQH@y!  
  A (4)account 账户,报表   n "^rS}Y]  
  A (5)accounting postulate 会计假设   %[ *+  
  A (6)accounting series release 会计公告文件   * CAz_s<  
  A (7)accounting valuation 会计计价   "LW\osjen  
  A (8)account sale 承销清单 |u$*'EsP  
  A (9)accountability concept 经营责任概念   gp~-n7'~O  
  A (10)accountancy 会计职业   <{hB&4oL  
  A (11)accountant 会计师   B# .xs>{N  
  A (12)accounting 会计   -]Mk} z$  
  A (13)agency cost 代理成本   nw_|W)JVQ  
  A (14)accounting bases 会计基础   +ut%C.1  
  A (15)accounting manual 会计手册   g2*}XS 3  
  A (16)accounting period 会计期间   ,zH\P+*  
  A (17)accounting policies 会计方针   ]W%rhppC  
  A (18)accounting rate of return 会计报酬率   ";jAHGbO  
  A (19)accounting reference date 会计参照日   1rU\ !GfR  
  A (20)accounting reference period 会计参照期间   p)"EenUK  
  A (21)accrual concept 应计概念   fIatp  
  A (22)accrual expenses 应计费用   cIkA ~F  
  A (23)acid test ration 速动比率(酸性测试比率)   ^L Xr4  
  A (24)acquisition 购置   rq1~%S  
  A (25)acquisition accounting 收购会计   K@! hrye  
  A (26)activity based accounting 作业基础成本计算   ?qn4 ea-\P  
  A (27)adjusting events 调整事项   XRyeEwA;pp  
  A (28)administrative expenses 行政管理费   ;i+(Q%LO  
  A (29)advice note 发货通知   i12G\Ye  
  A (30)amortization 摊销   %$Q!'+YW  
  A (31)analytical review 分析性检查   ^{++h?cS)  
  A (32)annual equivalent cost 年度等量成本法   Bxj4rC[  
  A (33)annual report and accounts 年度报告和报表   -(}N-yu  
  A (34)appraisal cost 检验成本   3=UufI  
  A (35)appropriation account 盈余分配账户   4K4u]"1  
  A (36)articles of association 公司章程细则   ?6I`$ &OA  
  A (37)assets 资产   gB,Q4acjj  
  A (38)assets cover 资产保障   a" 1LF`  
  A (39)asset value per share 每股资产价值   7Bf4ojKt  
  A (40)associated company 联营公司   fg1uqS1rg  
  A (41)attainable standard 可达标准   f)Z'#[A*t7  
v{\~>1J{  
 A (42)attributable profit 可归属利润   -ucR@P]  
  A (43)audit 审计   HDu|KW$o1  
  A (44)audit report 审计报告   TFhYu  
  A (45)auditing standards 审计准则   )_kEy>YscZ  
  A (46)authorized share capital 额定股本   +yHzp    
  A (47)available hours 可用小时   (ijO|%?  
  A (48)avoidable costs 可避免成本 f9n4/(C y  
  B (49)back-to-back loan 易币贷款   nXxnyom,  
  B (50)backflush accounting 倒退成本计算   )*o) iN 7l  
  B (51)bad debts 坏帐   r&L1jT.  
  B (52)bad debts ratio 坏帐比率   T16B2|C"Y  
  B (53)bank charges 银行手续费   -OfAl~ 4  
  B (54)bank overdraft 银行透支   T(~^X-k  
  B (55)bank reconciliation 银行存款调节表   dsb z\w3:  
  B (56)bank statement 银行对账单   , -Lv3  
  B (57)bankruptcy 破产   mFIIqkUAL  
  B (58)basis of apportionment 分摊基础   V<REcII.  
  B (59)batch 批量   !}xRwkN  
  B (60)batch costing 分批成本计算   uQWd`7  
  B (61)beta factor B(市场)风险因素   HlX7A 1i/  
  B (62)bill 账单   wKz*)C  
  B (63)bill of exchange 汇票   qv/chD`C  
  B (64)bill of landing 提单   r1$x}I#Zv  
  B (65)bill of materials 用料预计单   #m O.[IuD  
  B (66)bill payable 应付票据   %5(v'/dQ  
  B (67)bill receivable 应收票据   8EI&}I  
  B (68)bin card 存货记录卡   jg3['hTJT  
  B (69)bonus 红利    q0\$wI  
  B (70)book-keeping 薄记   ;Y(~'KF  
  B (71)Boston classification 波士顿分类   K V'-^\  
  B (72)breakeven chart 保本图   @gJPMgF$F  
  B (73)breakeven point 保本点   i{>YQ  
  B (74)breaking-down time 复位时间   ]JI A\|b6  
  B (75)budget 预算   a3(f\MM xE  
  B (76)budget center 预算中心   W@FGU  
  B (77)budget cost allowance 预算成本折让   I~c}&'V  
  B (78)budget manual 预算手册   f<3r;F7  
  B (79)budget period 预算期间   11yS2D   
  B (80)budgetary control 预算控制   g |4v>5Y  
  B (81)budgeted capacity 预算生产能力   .ZH5^Sv$vp  
  B (82)burden 制造费用   faI4`.i  
  B (83)business center 经营中心   wijY]$  
  B (84)business entity 营业个体   %!)Dk<  
  B (85)business unit 经营单位   =TXc - J  
 B (86)buy-out management 管理性购买产权   T}A{Xu*:+H  
  B (87)by-product 副产品 ) $I"LyK)  
  C (88)called-up share capital 催缴股本    eYRm:KC  
  C (89)capacity 生产能力   F ?TmOa0  
  C (90)capacity ratios 生产能力比率   cK+)MFOu+  
  C (91)capital 资本   cNqw(\rr  
  C (92)capital assets pricing model资本资产计价模式   ia /_61%  
  C (93)capital commitment 承诺资本   \[x4  
  C (94)capital employed 已运用的资本   :~9F/Jx  
  C (95)capital expenditure 资本支出   Yy0m &3[  
  C (96)capital expenditureauthorization 资本支出核准   hn u/  
  C (97)capital expenditure control 资本支出控制   4'# _b  
  C (98)capital expenditure proposal资本支出申请   &Lgi  
  C (99)capital funding planning 资本基金筹集计划    WR"p2=  
  C (100)capital gain 资本收益   T?FR@. Rm  
  C (101)capital investment appraisal资本投资评估   BLhuYuON  
  C (102)capital maintenance 资本保全   rhvsd2 zi  
  C (103)capital resource planning 资本资源计划   Mx e  
  C (104)capital surplus 资本盈余   >pA9'KWs]  
  C (105)capital turnover 资本周转率   `{I-E5 x  
  C (106)card 记录卡   \>-%OcYlM  
  C (107)cash 现金   hC =="4 -  
  C (108)cash account 现金账户   |4a#O8d  
  C (109)cash book 现金账薄   b%,`;hy{  
  C (110)cash cow 金牛产品   V]9 ?9-r  
  C (111)cash flow 现金流量   jVu3!{}  
  C (112)cash discounted 现金贴现   [t`QV2um  
  C (113)cash flow budget 现金流量预算   2]*2b{gF,  
  C (114)cash flow statement 现金流量表   {%b-~& F9  
  C (115)cash ledger 现金分类账   hY Nb9^  
  C (116)cash limit 现金限额   bx<7@  
  C (117)CCA 现时成本会计   sxLq'3(  
  C (118)center 中心   Ws`P(WHm  
  C (119)changeover time 变更时间   WChJ <[]W  
  C (120)chartered entity 特许经济个体   -.E<~(fad  
  C (121)cheque 支票   ",T-'>h$2R  
  C (122)cheque register 支票登记薄   ToVm]zPOUt  
  C (123)coin analysis 零钱分类   bXiT}5mJU  
  C (124)classification 分类   A3N<;OOk  
  C (125)clock card 工时卡   #X"eg  
  C (126)code 代码   )y:~T\g  
  C (127)commitment accounting 承诺确认会计   wy$9QN  
  C (128)common cost 共同成本   f+huhJS5 e  
  C (129)company limited byguarantee 有限担保责任公司   [?hc.COE  
C (130)company limited shares 股份有限公司   u-7/4Y)c  
  C (131)competitive position 竞争能力状况   MLc c   
  C (132)concept 概念   xGeRoW(X  
  C (133)conglomerate 跨行业企业   HLU'1As65  
  C (134)consistency concept 一致性概念   7 0:a2m  
  C (135)consolidated accounts 合并报表   2@aVoqrq#  
  C (136)consolidation accounting 合并会计   yg gQ4y6  
  C (137)consortium 财团   eVDI7W:(Sn  
  C (138)contingency plan 应急计划   Khxl 'qj  
  C (139)contingent liabilities 或有负债   ?t+Kp 9@aZ  
  C (140)continuous operation 连续生产   |}\et ecB  
  C (141)contra 抵消   xS`>[8?3<T  
  C (142)contract cost 合同成本   /AP@Bhm  
  C (143)contract costing 合同成本计算   oToUpkAI  
  C (144)contribution 贡献毛益   +)FB[/pXk  
  C (145)contribution centre 贡献中心   _*+ 7*vAL  
  C (146)contribution chart 贡献图   $aX}i4F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #|34(ML  
  C (148)contribution to salesration 贡献毛益对销售比率   nJ4i[j8  
  C (149)control 控制   %uyRpG3,  
  C (150)control account 控制帐户   ^ e>`ob  
  C (151)control limits 控制限度   tm(.a ?p  
  C (152)controllability concept 可控制概念   RUmJ=i'4/  
  C (153)controllable cost 可控制成本   8|`4D 'Ln  
  C (154)conversion cost 加工成本   !~cTe!T  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   DGTSk9iK(  
  C (156)corporate appraisal 公司评估   :~pPB#)nk  
  C (157)corporate planning 公司计划   2`Xy}9N/Y  
  C (158)corporate social reporting 公司社会报告   w9h\J#f  
  C (159)corporation 股份公司   jx&pRjP  
  C (160)cost 成本   *?K3jy{  
  C (161)cost account 成本帐户   `ej  
  C (162)cost accounting 成本会计   Q uy5H  
  C (163)cost accounting manual 成本手册   r"SuE:D  
  C (164)cost accounts calendar 成本报表的日历时间   !12W(4S5  
  C (165)cost adjustment 成本调整   2Tt@2h_L  
  C (166)cost allocation 成本分配   %< JjftNQ  
  C (167)cost apportionment 成本分摊   JGp~A#H&  
  C (168)cost attribution 成本归属   0}k[s+^  
  C (169)cost audit 成本审计   7E4=\vM  
  C (170)cost behaviour 成本性态   #vYdP#nWb  
  C (171)cost benefit analysis 成本效益分析   Y!v `0z  
  C (172)cost center 成本中心   .OVIQxf  
  C (173)cost driver 成本动因
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