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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 fXAD~7T*s  
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  1.audit   审计 Q8bn|#`  
  2.attestation   鉴证 N<|-b0#Z6  
  3.credibility   可信赖程度 ,jMV # H[  
  4.audit of financial statements 财务报表审计 +9_E+H'?!  
  5.agreed-upon procedures 执行商定程序 P/8z  
  6.high levels of assurance 高水平保证 x_x|D|@wM  
  7.compilation 编制 Y1 6pT  
  8.reliability 可靠性 ` aaT #r  
  9.relevance 相关性 bt?)ryu  
  10.professional skepticism 职业谨慎 7x`4P|Uu  
  11.objectivity 客观性 @%#!-wC-5  
  12. professional competence 专业胜任能力 +Z%8X!Q  
  13.Senior/CPA-in-charge 项目经理 S3YAc4  
  14.audit engagement letter 业务约定书 s _`y"' ^  
  15.recurring audit 连续审计 'Ie!%k^  
  16.the client 委托人 U,nQnD"!t&  
  17.change CPA 更换注册会计 zKaEh   
  18.the existing CPA 现任注册会计师 'a enh j  
  19.the successor CPA 后任注册会计师 Py#iC#g~  
  20.the preceding CPA前任注册会计师 p9iCrq i  
  21.issue the audit report 出具审计报告 :n(!,  
  22.expert 专家 n`7n5M*  
  23.the board of directors 董事会 7R".$ p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 '>| 5  
  25.assess material misstatement risks评估重大错报风险 o`[X _  
  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 NKw}VW'|  
  27.a general knowledge of —— 初步了解―――的情况 hin6cac  
  28.a more knowledge of—— 进一步了解的情况 zy[|4Q(?  
  29.the prior year‘s working papers 以前年度工作底稿 s&qr2'F+z  
  30.minutes of meeting 会议纪要 Z!qF0UDj  
  31.business risks 经营风险 eR5+1b  
  32.appropriateness 适当性 :a9$f8*b  
  33.accounting estimate 会计估计  tD}HL_  
  34.management representations 管理层声明 .(z ZTyZr  
  35.going concern assumption 持续经营假设 "_/5{Nc$  
  36.audit plan 审计计划 .t9zF-jk  
  37.significant audit areas 重点审计领域 ?C9>bKo*2H  
  38.error 错误 c9;oB|8|  
  39.fraud舞弊 {m<!-B95  
  40.modified or additional procedures 修改或追加审计程序 W[j7Vi8v  
  41.misappropriation of assets 侵占资产 E{6X-C[)v  
  42.transactions without substance 虚假交易 Q*AgFF%wn  
  43.unusual pressures 异常压力 WjMP]ND#c  
  44.the suspected noncompliance 涉嫌存在违法行为 *gXm&/2*  
  45.materialiy 重要性 ~b{j`T  
  46.exceed the materiality level 超过重要性水平 ,=p.Cx'PR  
  47.approach the materiality level 接近重要性水平 `o!a RX  
  48.an acceptably low level 可接受水平 p=J9N-EM  
  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 We*c_;@<  
  50.misstatements or omissions 错报或漏报 ?GKm_b]JC  
  51.aggregate 总计 >@U lhJtW  
  52.subsequent events 期后事项 Fgg4QF  
  53.adjust the financial statements 调整财务报表 9 8eS f  
  54.perform additional audit procedures 实施追加的审计程序 hTbot^/  
  55.audit risk 审计风险 T89VSB~  
  56.detection risk 检查风险 ]6{\`a  
  57.inappropriate audit opinion 不适当的审计意见 ^7~w yAr  
  58.material misstatement 重大的错报 %uLyL4*L(p  
  59.tolerable misstatement 可容忍错报 y7# 4Mcc`~  
  60.the acceptable level of detection risk 可接受的检查风险 z?8Sie  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |qsY0zx  
  62.simall business 小规模企业 >zAI#N4  
  63.accounting system 会计系统 n;Etn!4M  
  64.test of control 控制测试 |1(9_=i'  
  65.walk-through test 穿行测试 Gk5SG_o  
  66.communication 沟通 CDM==Xa*  
  67.flow chart 流程图 & A<Pf.Us  
  68.reperformance of internal control 重新执行 ^@..\X9  
  69.audit evidence 审计证据 mg^\"GC*8  
  70.substantive procedures 实质性程序 CVFsp>+  
  71.assertions 认定 /1q] D8  
  72.esistence 存在 h /%Hk;|9  
  73.occurrence 发生 l?%U*~*  
  74.completeness 完整性 Ey "<hAF  
  75.rights and obligations 权利和义务 ?V&[U  
  76.valuation and allocation 计价和分摊 2=l !b/m  
  77.cutoff 截止 K06/ D!RD4  
  78.accuracy 准确性 s~6irf/  
  79.classification 分类 F- n1J?4b  
  80.inspection 检查 oFRb+H(E  
  81.supervision of counting 监盘 d.&~n`Rv!p  
  82.observation 观察 5&r2a}K  
  83.confirmation 函证 lEC58`Ws  
  84.computation 计算  VgNt  
  85.analytical procedures 分析程序 vv,(ta@t2  
  86.vouch 核对  VSkx;P  
  87.trace 追查 c!%:f^7 g  
  88.audit sampling 审计抽样 lFY;O !Y5\  
  89.error 误差 G{ $Zg  
  90.expected error 预期误差 _9Ig`?<>I  
  91.population 总体 h D/b O  
  92.sampling risk 抽样风险 gU}?Yy  
  93.non- sampling risk 非抽样风险 qEpP%p  
  94.sampling unit 抽样单位 :8aIj_qds  
  95.statistical sampling 统计抽样 r8 M/E lbk  
  96.tolerable error 可容忍误差 '4A8\&lQO  
  97.the risk of under reliance 信赖不足风险 FB PT @`~v  
  98.the risk of over reliance 信赖过度风险 2aN  
  99.the risk of incorrect rejection 误拒风险 \(LHcvbb  
  100. the risk of incorrect acceptance 误受风险 Q=9S?p M  
  101.working trial balance 试算平衡表 #| 8!0]n'  
  102.index and cross-referencing 索引和交叉索引 mYk5f_}  
  103.cash receipt 现金收入 }r /L 9  
  104.cash disbursement 现金支出 U<NpDjc"  
  105.bank statement 银行对账单 yREO;m|o  
  106.bank reconciliation 银行存款余额调节表 pDlh^?cux  
  107.balance sheet date 资产负债表日 2Xgw7` !L  
  108.net realizable value 可变现净值 vwzTrWA=  
  109.storeroom 仓库 xTM&SVNbL_  
  110.sale invoice 销售发票 R#bg{|  
  111.price list 价目表 q6{%vd  
  112.positive confirmation request 积极式询证函 9=I(AYG{m  
  113.negative confirmation request 消极式询证函  ]IJ.}  
  114.purchase requisition 请购单 ? xX`_l  
  115.receiving report 验收报告 |P2GL3NR  
  116.gross margin 毛利 ASaG }h  
  117.manufacturing overhead 制造费用 >|7&hj$  
  118.material requisition 领料单 3<msiC P  
  119.inventory-taking 存货盘点 Y^S0K'N  
  120.bond certificate 债券 M42D5|tZc  
  121.stock certificate 股票 u6jJf@!ws  
  122.audit report 审计报告 &^9>h/-XT  
  123.entity 被审计单位 4!6g[[| &J  
  124.addressee of the audit report 审计报告的收件人 4aB`wA^x  
  125.unqualified opinion 无保留意见 AJ:@c7:eS  
  126.qualified opinion 保留意见 Z#;ieI\  
  127.disclaimer of opinion 无法表示意见 Hv0sl+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \{+7`4g  
  A (2)absorbed overhead 已吸收制造费用 VV] {R'  
  A (3)absorption costing 吸收成本计算 ,l7ty#j  
  A (4)account 账户,报表   %_SE$>v^  
  A (5)accounting postulate 会计假设   INzQ0z-z  
  A (6)accounting series release 会计公告文件   x)vYc36H  
  A (7)accounting valuation 会计计价   JEBo!9  
  A (8)account sale 承销清单 K{>O. 5  
  A (9)accountability concept 经营责任概念   T:.J9  
  A (10)accountancy 会计职业   /yrR f;}<O  
  A (11)accountant 会计师   G';oM;~/|  
  A (12)accounting 会计   (DK pJCx  
  A (13)agency cost 代理成本   HNjkRl)QR  
  A (14)accounting bases 会计基础   +bf%]   
  A (15)accounting manual 会计手册   +S%@ /q  
  A (16)accounting period 会计期间   rzaEVXbz1  
  A (17)accounting policies 会计方针   n7<<}wcV  
  A (18)accounting rate of return 会计报酬率   _TQt!Re`,  
  A (19)accounting reference date 会计参照日   3y 3 U`Mo  
  A (20)accounting reference period 会计参照期间   9y]$c1  
  A (21)accrual concept 应计概念   //Tr=!TQu  
  A (22)accrual expenses 应计费用   Cv$TNkP*  
  A (23)acid test ration 速动比率(酸性测试比率)   <J H0 &  
  A (24)acquisition 购置   gi;V~>kh  
  A (25)acquisition accounting 收购会计   x=au.@psBS  
  A (26)activity based accounting 作业基础成本计算   KI>7h.t  
  A (27)adjusting events 调整事项   7 cIVK}&  
  A (28)administrative expenses 行政管理费   H V   
  A (29)advice note 发货通知   dnIBAe  
  A (30)amortization 摊销   B~PF<8h5  
  A (31)analytical review 分析性检查   Va*Uwy?x/)  
  A (32)annual equivalent cost 年度等量成本法   (vj2XiO^+  
  A (33)annual report and accounts 年度报告和报表   [Q 2t,tQx  
  A (34)appraisal cost 检验成本   eIqj7UY_  
  A (35)appropriation account 盈余分配账户   \v-> '  
  A (36)articles of association 公司章程细则   3UN Jj&-`  
  A (37)assets 资产   acGmRP9g  
  A (38)assets cover 资产保障   / V {w<  
  A (39)asset value per share 每股资产价值   H8-,gV  
  A (40)associated company 联营公司   swLgdk{8n  
  A (41)attainable standard 可达标准   vCpi|a_eCu  
h0^V!.- 5  
 A (42)attributable profit 可归属利润   x6)   
  A (43)audit 审计   hU=J^Gi0  
  A (44)audit report 审计报告   HWefuj  
  A (45)auditing standards 审计准则   giu~"#0/F  
  A (46)authorized share capital 额定股本   "!Qhk3*  
  A (47)available hours 可用小时   aF;&#TsB  
  A (48)avoidable costs 可避免成本 {YGz=5^  
  B (49)back-to-back loan 易币贷款   -I_lCZ{Nbi  
  B (50)backflush accounting 倒退成本计算   D 1hKjB&  
  B (51)bad debts 坏帐   g3Xz-  
  B (52)bad debts ratio 坏帐比率   9lD, aOb  
  B (53)bank charges 银行手续费   'Vrev8D  
  B (54)bank overdraft 银行透支   o"]eAQ  
  B (55)bank reconciliation 银行存款调节表   n~)Y%xe[U  
  B (56)bank statement 银行对账单   )$]+R?v  
  B (57)bankruptcy 破产   HRb_ZJz  
  B (58)basis of apportionment 分摊基础   _ma4  
  B (59)batch 批量   Bw#ubQJ8}  
  B (60)batch costing 分批成本计算   _E30t( _.  
  B (61)beta factor B(市场)风险因素   c~tSt.^WX  
  B (62)bill 账单   q;>BltU  
  B (63)bill of exchange 汇票   Z?X$8o^Z  
  B (64)bill of landing 提单   H_AV3 ;  
  B (65)bill of materials 用料预计单   Fb``&-Qm:  
  B (66)bill payable 应付票据   - 5k4vx N}  
  B (67)bill receivable 应收票据   pJv?  
  B (68)bin card 存货记录卡   ~F(+uJbO  
  B (69)bonus 红利   iZSSd{jO  
  B (70)book-keeping 薄记   c'|MC[^A  
  B (71)Boston classification 波士顿分类   =:g^_Hy  
  B (72)breakeven chart 保本图   eY(usK  
  B (73)breakeven point 保本点   KOmP-q=6  
  B (74)breaking-down time 复位时间   |v1 K@  
  B (75)budget 预算   | 5L1\O8#  
  B (76)budget center 预算中心   HJ' 93,  
  B (77)budget cost allowance 预算成本折让   asq/_`  
  B (78)budget manual 预算手册   -E500F*b  
  B (79)budget period 预算期间   |,7J!7T(I  
  B (80)budgetary control 预算控制   Z~ ,.l  
  B (81)budgeted capacity 预算生产能力   G4{qWa/  
  B (82)burden 制造费用   <eh(~  
  B (83)business center 经营中心   EIYM0vls(  
  B (84)business entity 营业个体   aW6+Up+G*  
  B (85)business unit 经营单位   ]8_h9ziz  
 B (86)buy-out management 管理性购买产权   \G=E%aK  
  B (87)by-product 副产品 I| j tpv}  
  C (88)called-up share capital 催缴股本   rgYuF,BT.  
  C (89)capacity 生产能力   &Bp\kv  
  C (90)capacity ratios 生产能力比率   z^Jl4V  
  C (91)capital 资本   kR6 t .  
  C (92)capital assets pricing model资本资产计价模式   (wlsn6h  
  C (93)capital commitment 承诺资本    g_>ZE  
  C (94)capital employed 已运用的资本   <?zTnue  
  C (95)capital expenditure 资本支出   Fm;)7.% >  
  C (96)capital expenditureauthorization 资本支出核准   O7dFz)$  
  C (97)capital expenditure control 资本支出控制   `HM3YC  
  C (98)capital expenditure proposal资本支出申请   vaf9b}FL  
  C (99)capital funding planning 资本基金筹集计划   Ds G *  
  C (100)capital gain 资本收益   @1@q6@9Tu  
  C (101)capital investment appraisal资本投资评估   B@;)$1-UT  
  C (102)capital maintenance 资本保全   -PnC^ r0L$  
  C (103)capital resource planning 资本资源计划   E?XCL8NC  
  C (104)capital surplus 资本盈余   XsOOkf\_  
  C (105)capital turnover 资本周转率   TN %"RL  
  C (106)card 记录卡   `es($7}P_W  
  C (107)cash 现金   O|>1~^w  
  C (108)cash account 现金账户   87K)qsv8  
  C (109)cash book 现金账薄   FR}H$R7#  
  C (110)cash cow 金牛产品   w}.'Tebu  
  C (111)cash flow 现金流量   E~>6*_?  
  C (112)cash discounted 现金贴现   VRX" @uCD  
  C (113)cash flow budget 现金流量预算   yo*iv+l  
  C (114)cash flow statement 现金流量表   nP3GI:mjL  
  C (115)cash ledger 现金分类账   YSV,q@I&1  
  C (116)cash limit 现金限额   j&/.[?K  
  C (117)CCA 现时成本会计   p0rwiBC=q  
  C (118)center 中心   y@M}T{,/  
  C (119)changeover time 变更时间   s3M84wz  
  C (120)chartered entity 特许经济个体   \u]CD}/  
  C (121)cheque 支票   W"kw>JEt  
  C (122)cheque register 支票登记薄   DVhTb  
  C (123)coin analysis 零钱分类   +?iM$}8!U  
  C (124)classification 分类   Uxemlp%%*  
  C (125)clock card 工时卡   * |HZ&}  
  C (126)code 代码   f%{Tu`  
  C (127)commitment accounting 承诺确认会计   %EGr0R(  
  C (128)common cost 共同成本   e_=pspnZ  
  C (129)company limited byguarantee 有限担保责任公司   Tq84Fn!HJ>  
C (130)company limited shares 股份有限公司   olMO+-USP  
  C (131)competitive position 竞争能力状况   y<`?@(0$  
  C (132)concept 概念   F36ViN\b  
  C (133)conglomerate 跨行业企业   b|dCEmFt  
  C (134)consistency concept 一致性概念   =YGP%}_.p{  
  C (135)consolidated accounts 合并报表   ,Us2UEWNv  
  C (136)consolidation accounting 合并会计   HqdJdWl#"  
  C (137)consortium 财团   S7kT3zB  
  C (138)contingency plan 应急计划   bV`C;RPn  
  C (139)contingent liabilities 或有负债   q{GSsDo-:V  
  C (140)continuous operation 连续生产   sJb)HQ,7x  
  C (141)contra 抵消   atf%7}2  
  C (142)contract cost 合同成本   b!]0mXU  
  C (143)contract costing 合同成本计算   )E:,V~< 8  
  C (144)contribution 贡献毛益   2Nn1-wdhb  
  C (145)contribution centre 贡献中心   # \; >8  
  C (146)contribution chart 贡献图   ^MT9n  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (kC} ,}  
  C (148)contribution to salesration 贡献毛益对销售比率   +SQjX7] %  
  C (149)control 控制   X B*}P  
  C (150)control account 控制帐户   {KDgK  
  C (151)control limits 控制限度   ?{: D,{+  
  C (152)controllability concept 可控制概念   o}=.  
  C (153)controllable cost 可控制成本   y|.fR>5  
  C (154)conversion cost 加工成本   NGD*ce"w  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kwHqvO!G  
  C (156)corporate appraisal 公司评估   3}4p_}f/[4  
  C (157)corporate planning 公司计划   ]iDJ*!I  
  C (158)corporate social reporting 公司社会报告   `\jTpDV_W  
  C (159)corporation 股份公司   :wU_-{>>2  
  C (160)cost 成本   Znta#G0  
  C (161)cost account 成本帐户   =dM.7$6) R  
  C (162)cost accounting 成本会计   :,kU#eZ$-  
  C (163)cost accounting manual 成本手册   ,?k%jcR  
  C (164)cost accounts calendar 成本报表的日历时间   x pTDYF  
  C (165)cost adjustment 成本调整   >{m2E8U0  
  C (166)cost allocation 成本分配   Cq gk  
  C (167)cost apportionment 成本分摊   P>Q{He:  
  C (168)cost attribution 成本归属   e8WEz 4r_  
  C (169)cost audit 成本审计   "#pzZ)Zh  
  C (170)cost behaviour 成本性态   wn+j39y?ZY  
  C (171)cost benefit analysis 成本效益分析   W7L+8LU;  
  C (172)cost center 成本中心   Xlv#=@;O]  
  C (173)cost driver 成本动因
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