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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 c,r6+oX  
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  1.audit   审计 }ekNZNcuM  
  2.attestation   鉴证 Z?eTjkNS#  
  3.credibility   可信赖程度 1'hpg>U  
  4.audit of financial statements 财务报表审计 WfO EI1  
  5.agreed-upon procedures 执行商定程序 u0wu\  
  6.high levels of assurance 高水平保证 &>c=/]Lop  
  7.compilation 编制 &E]) sJ0  
  8.reliability 可靠性 |B (,53  
  9.relevance 相关性 16Qu{K  
  10.professional skepticism 职业谨慎 xQZOGq   
  11.objectivity 客观性 (Iv@SiZf(  
  12. professional competence 专业胜任能力 NN7KwVg  
  13.Senior/CPA-in-charge 项目经理 ?*~ ~Ok  
  14.audit engagement letter 业务约定书 l iY/BkpH  
  15.recurring audit 连续审计 \*MZ 1Q*x  
  16.the client 委托人 aUMiRm-   
  17.change CPA 更换注册会计 UT@Qo}:  
  18.the existing CPA 现任注册会计师 @lzq`SzM  
  19.the successor CPA 后任注册会计师 O.dZ3!!+  
  20.the preceding CPA前任注册会计师 $~8gh>`]  
  21.issue the audit report 出具审计报告 SVa^:\"$[  
  22.expert 专家 #sU>L=  
  23.the board of directors 董事会 bzG vnaTt  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^X#)'\T  
  25.assess material misstatement risks评估重大错报风险 _oZ3n2v}@  
  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 d*TH$-F!p  
  27.a general knowledge of —— 初步了解―――的情况 <RxxGD  
  28.a more knowledge of—— 进一步了解的情况 =4)8a"7#.  
  29.the prior year‘s working papers 以前年度工作底稿 s3Bo'hGxG  
  30.minutes of meeting 会议纪要 3x(Y+ ymP  
  31.business risks 经营风险 |$tF{\  
  32.appropriateness 适当性 JXuks`:Q  
  33.accounting estimate 会计估计 6U ).vg<  
  34.management representations 管理层声明 v1$}[&/  
  35.going concern assumption 持续经营假设 fbI5!i#lz  
  36.audit plan 审计计划 k6 OO\=  
  37.significant audit areas 重点审计领域 Y3|_&\ v6  
  38.error 错误 #: EhGlq8  
  39.fraud舞弊 tG]W!\C'h  
  40.modified or additional procedures 修改或追加审计程序 7IUJHc?  
  41.misappropriation of assets 侵占资产 Vb\^xdL>  
  42.transactions without substance 虚假交易 FpB3SJ6 B  
  43.unusual pressures 异常压力 v#d3W| ~  
  44.the suspected noncompliance 涉嫌存在违法行为 yu#m6K  
  45.materialiy 重要性 ([m4 dr  
  46.exceed the materiality level 超过重要性水平 yodhDSO5i  
  47.approach the materiality level 接近重要性水平 )l*3^kwL{U  
  48.an acceptably low level 可接受水平 )[99SM   
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rhF2U  
  50.misstatements or omissions 错报或漏报 &|IO+'_  
  51.aggregate 总计 VVF9X(^rQ  
  52.subsequent events 期后事项 Bz{"K  
  53.adjust the financial statements 调整财务报表 W G3 _(mM  
  54.perform additional audit procedures 实施追加的审计程序 eLH=PDdO  
  55.audit risk 审计风险 3 JlM{N6+  
  56.detection risk 检查风险 )1R[~]y  
  57.inappropriate audit opinion 不适当的审计意见 e9\_H=t+  
  58.material misstatement 重大的错报 J^WX^".E  
  59.tolerable misstatement 可容忍错报 u$q asII  
  60.the acceptable level of detection risk 可接受的检查风险 )"Ujx`]4r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 UN<$F yb  
  62.simall business 小规模企业 "SuG6!k3  
  63.accounting system 会计系统 Us[F@  
  64.test of control 控制测试  zW?=^bE  
  65.walk-through test 穿行测试 fG?a"6~  
  66.communication 沟通 &/Gf@[  
  67.flow chart 流程图 R<3 -!p1v  
  68.reperformance of internal control 重新执行 ;Gu(Yoa}y  
  69.audit evidence 审计证据 >z3l@  
  70.substantive procedures 实质性程序 WM9({BZ  
  71.assertions 认定 x[&)\[t  
  72.esistence 存在 3?k<e  
  73.occurrence 发生 8V pmcGvc3  
  74.completeness 完整性 MO1H?U hx  
  75.rights and obligations 权利和义务 K6F05h 5S  
  76.valuation and allocation 计价和分摊 B&(/,.  
  77.cutoff 截止 $;";i:H`  
  78.accuracy 准确性 K=4|GZ~p}`  
  79.classification 分类 TPj,4&|  
  80.inspection 检查 5IgO4<B  
  81.supervision of counting 监盘 N5MWMN[6aP  
  82.observation 观察 B_@p@6z  
  83.confirmation 函证 Dl?:Mh  
  84.computation 计算 Vo%ikR #  
  85.analytical procedures 分析程序 xyV7MW\?w  
  86.vouch 核对 -Zg.o$  
  87.trace 追查 tI0D{Xrc  
  88.audit sampling 审计抽样 y2B'0l  
  89.error 误差 >2'A~?%  
  90.expected error 预期误差 jlyuu  
  91.population 总体 zo ]-,u  
  92.sampling risk 抽样风险 F${}n1D  
  93.non- sampling risk 非抽样风险 ubKp P %Z  
  94.sampling unit 抽样单位 vgn,ZcX  
  95.statistical sampling 统计抽样 6/0bis H  
  96.tolerable error 可容忍误差 nWd;XR6|  
  97.the risk of under reliance 信赖不足风险 nGDY::nUE  
  98.the risk of over reliance 信赖过度风险 ey:%Zy [~  
  99.the risk of incorrect rejection 误拒风险 {XXnMO4uR;  
  100. the risk of incorrect acceptance 误受风险 p CeCR  
  101.working trial balance 试算平衡表 V_4=0(  
  102.index and cross-referencing 索引和交叉索引 8yswi[  
  103.cash receipt 现金收入 i"^ y y+  
  104.cash disbursement 现金支出 O^~nf%  
  105.bank statement 银行对账单 b-#oE{(\'  
  106.bank reconciliation 银行存款余额调节表 d|sf2   
  107.balance sheet date 资产负债表日 Rx@0EPV  
  108.net realizable value 可变现净值 p8iKZI]g  
  109.storeroom 仓库 5sB~.z@  
  110.sale invoice 销售发票 gP ^A  
  111.price list 价目表 2p*!up(  
  112.positive confirmation request 积极式询证函 Gfep m$*%  
  113.negative confirmation request 消极式询证函 5z.Y}  
  114.purchase requisition 请购单 2%-/}'G*  
  115.receiving report 验收报告 e[QEOx/-h2  
  116.gross margin 毛利 b-J6{=k^  
  117.manufacturing overhead 制造费用 E]p D p /D  
  118.material requisition 领料单 'kJyE9*xU.  
  119.inventory-taking 存货盘点 R$2\Xl@qQF  
  120.bond certificate 债券 "JgwL_2   
  121.stock certificate 股票 WuQ;Da0+_F  
  122.audit report 审计报告 Q+IB&LdE  
  123.entity 被审计单位 *"V) h I5  
  124.addressee of the audit report 审计报告的收件人 _]< Tv3]RK  
  125.unqualified opinion 无保留意见 ~kI$8oAry  
  126.qualified opinion 保留意见 U_wIx  
  127.disclaimer of opinion 无法表示意见 S;u 2B_/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <Ug1g0.  
  A (2)absorbed overhead 已吸收制造费用 #,SPV&  
  A (3)absorption costing 吸收成本计算 3[R[ `l]v?  
  A (4)account 账户,报表   2FM}" g<8  
  A (5)accounting postulate 会计假设   \ 5# eBJ  
  A (6)accounting series release 会计公告文件   0J .]`kR  
  A (7)accounting valuation 会计计价   ?{1& J9H  
  A (8)account sale 承销清单 EiPOY'  
  A (9)accountability concept 经营责任概念   .aC/ g?U  
  A (10)accountancy 会计职业   Hr(%y&0  
  A (11)accountant 会计师   7\i> >  
  A (12)accounting 会计   W#L/|K!S  
  A (13)agency cost 代理成本   ,/eAns`ZU  
  A (14)accounting bases 会计基础   F{eI[A  
  A (15)accounting manual 会计手册   iG{xDj{CKv  
  A (16)accounting period 会计期间   i@ehD@.dH  
  A (17)accounting policies 会计方针   C)&BtiUN/  
  A (18)accounting rate of return 会计报酬率   K*tomy  
  A (19)accounting reference date 会计参照日   P\$%p-G  
  A (20)accounting reference period 会计参照期间   .bNG:y>  
  A (21)accrual concept 应计概念   N1JM[< PP  
  A (22)accrual expenses 应计费用   M ~6 $kT  
  A (23)acid test ration 速动比率(酸性测试比率)   T=[ /x=  
  A (24)acquisition 购置   !w o  
  A (25)acquisition accounting 收购会计   5?>ES*  
  A (26)activity based accounting 作业基础成本计算   S0lt _~  
  A (27)adjusting events 调整事项   xH>j  
  A (28)administrative expenses 行政管理费   j HEt   
  A (29)advice note 发货通知   Pu,2a+0N  
  A (30)amortization 摊销   cJ'OqV F  
  A (31)analytical review 分析性检查   {Ok]$0L  
  A (32)annual equivalent cost 年度等量成本法   "8\2w]"  
  A (33)annual report and accounts 年度报告和报表   CS;4ysNf  
  A (34)appraisal cost 检验成本   +6(\7?  
  A (35)appropriation account 盈余分配账户   E g_ram`\R  
  A (36)articles of association 公司章程细则   a6"-,Kg  
  A (37)assets 资产   (~?p`g+I.P  
  A (38)assets cover 资产保障   O&@CT])8  
  A (39)asset value per share 每股资产价值   (J.k\d   
  A (40)associated company 联营公司   V=H:`n3k  
  A (41)attainable standard 可达标准   5wC,:c[H7  
kK.[v'[>&  
 A (42)attributable profit 可归属利润   ?DKY;:dZF  
  A (43)audit 审计   C/q!!  
  A (44)audit report 审计报告   4i+H(d n  
  A (45)auditing standards 审计准则   5a5)hmO RB  
  A (46)authorized share capital 额定股本   5Rae?* XH  
  A (47)available hours 可用小时   n]jw!;  
  A (48)avoidable costs 可避免成本 e. R9:  
  B (49)back-to-back loan 易币贷款   sE[ Yg8yAt  
  B (50)backflush accounting 倒退成本计算   [=^Wj` ;  
  B (51)bad debts 坏帐   pL2{zW`FDh  
  B (52)bad debts ratio 坏帐比率   FQ u c}A  
  B (53)bank charges 银行手续费   f%rZ2h)  
  B (54)bank overdraft 银行透支   ^ `bMF sP  
  B (55)bank reconciliation 银行存款调节表   4-oaq'//BT  
  B (56)bank statement 银行对账单   y N,grU(  
  B (57)bankruptcy 破产   # GzowI'  
  B (58)basis of apportionment 分摊基础   0@Z}.k30  
  B (59)batch 批量   dEZlJo@J  
  B (60)batch costing 分批成本计算   /25A y  
  B (61)beta factor B(市场)风险因素   +9B .}t#  
  B (62)bill 账单   cVDcda|PE  
  B (63)bill of exchange 汇票   #g<6ISuf  
  B (64)bill of landing 提单   &"^U=f@v  
  B (65)bill of materials 用料预计单   WF<3 7"A@  
  B (66)bill payable 应付票据   LHSbc!Y'.  
  B (67)bill receivable 应收票据   E[<*Al +N  
  B (68)bin card 存货记录卡   $ByP 9=|  
  B (69)bonus 红利   [OR"9W&  
  B (70)book-keeping 薄记   0!M'z  
  B (71)Boston classification 波士顿分类   iWIq~t*,H]  
  B (72)breakeven chart 保本图   kq@~QI?9  
  B (73)breakeven point 保本点   ~nApRC)0  
  B (74)breaking-down time 复位时间   mp z3o\n  
  B (75)budget 预算   q`UaJ_7  
  B (76)budget center 预算中心   w^N QLV S  
  B (77)budget cost allowance 预算成本折让   w8a49Fv  
  B (78)budget manual 预算手册   Z{1B:aW  
  B (79)budget period 预算期间   L[! ||5y  
  B (80)budgetary control 预算控制   IL`=r6\  
  B (81)budgeted capacity 预算生产能力   & d\ y:7  
  B (82)burden 制造费用   B:Hr{%O  
  B (83)business center 经营中心   I+ Y{_yw"f  
  B (84)business entity 营业个体   fg4mP_  
  B (85)business unit 经营单位   t(jE9t|2e6  
 B (86)buy-out management 管理性购买产权   W||&Xb  
  B (87)by-product 副产品 :aH5=@[!y  
  C (88)called-up share capital 催缴股本   8[D"  
  C (89)capacity 生产能力   o=Y'ns^a(  
  C (90)capacity ratios 生产能力比率   zjOOEvi  
  C (91)capital 资本   '.&Y)A6!  
  C (92)capital assets pricing model资本资产计价模式   Sb(OG 6  
  C (93)capital commitment 承诺资本   c=X+uO-  
  C (94)capital employed 已运用的资本   ;; ;=)'o  
  C (95)capital expenditure 资本支出   lc3Gu78 A/  
  C (96)capital expenditureauthorization 资本支出核准   SmI cqM  
  C (97)capital expenditure control 资本支出控制   2f62 0   
  C (98)capital expenditure proposal资本支出申请   6@eF|GoP  
  C (99)capital funding planning 资本基金筹集计划   Ej1 <T,w_  
  C (100)capital gain 资本收益   c94=>p6  
  C (101)capital investment appraisal资本投资评估   I&31jn_o /  
  C (102)capital maintenance 资本保全   wE}Wh5  
  C (103)capital resource planning 资本资源计划   MzD osr3:  
  C (104)capital surplus 资本盈余   "p7nngn~  
  C (105)capital turnover 资本周转率   -:E~Z_J`  
  C (106)card 记录卡   NpaS2q-d  
  C (107)cash 现金   !F.h+&^D;  
  C (108)cash account 现金账户   #'0Yzh]qc  
  C (109)cash book 现金账薄   n 4 y]h  
  C (110)cash cow 金牛产品   "c|Rpzs[  
  C (111)cash flow 现金流量   :q?#$?  
  C (112)cash discounted 现金贴现   "%p7ft  
  C (113)cash flow budget 现金流量预算   i1!1'T8  
  C (114)cash flow statement 现金流量表   niKfat?  
  C (115)cash ledger 现金分类账   &BRa5`  
  C (116)cash limit 现金限额   kDI?v6y5  
  C (117)CCA 现时成本会计   tym:C7v%~  
  C (118)center 中心   @5ud{"|2  
  C (119)changeover time 变更时间   : ^("L,AF  
  C (120)chartered entity 特许经济个体   Id&e'  
  C (121)cheque 支票   L9lJ4s  
  C (122)cheque register 支票登记薄   _{-[1-lN5_  
  C (123)coin analysis 零钱分类   0^sY>N"  
  C (124)classification 分类   K/ K-u  
  C (125)clock card 工时卡   {_/o' 6  
  C (126)code 代码   Fm,` ]CO  
  C (127)commitment accounting 承诺确认会计   ixSr*+  
  C (128)common cost 共同成本   igW* {)h3  
  C (129)company limited byguarantee 有限担保责任公司   zRou~Kxi  
C (130)company limited shares 股份有限公司   E 2d'P  
  C (131)competitive position 竞争能力状况   tW/g0lC%  
  C (132)concept 概念   (zsv!U  
  C (133)conglomerate 跨行业企业   ][ IOlR  
  C (134)consistency concept 一致性概念   &N._}ts  
  C (135)consolidated accounts 合并报表   J=k=cFUX  
  C (136)consolidation accounting 合并会计   ;81,1 Ie<~  
  C (137)consortium 财团   DA.k8M  
  C (138)contingency plan 应急计划   +{RTz)e?*  
  C (139)contingent liabilities 或有负债   3%5a&b  
  C (140)continuous operation 连续生产   X6r0+D5AvB  
  C (141)contra 抵消   b^Re947{g  
  C (142)contract cost 合同成本   ?_i >Kx  
  C (143)contract costing 合同成本计算   f&mi nBU  
  C (144)contribution 贡献毛益   6-fv<Pn  
  C (145)contribution centre 贡献中心   r PK.Q)g  
  C (146)contribution chart 贡献图   IE Ma/[n/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q\]X1N  
  C (148)contribution to salesration 贡献毛益对销售比率   oJ\g0|\qwe  
  C (149)control 控制   k$JOHru  
  C (150)control account 控制帐户   [`t ;or  
  C (151)control limits 控制限度   eqsmv [  
  C (152)controllability concept 可控制概念   bXOKC  
  C (153)controllable cost 可控制成本   b%%r`j,'JE  
  C (154)conversion cost 加工成本   D 2kmBZ3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   eNK[P=-  
  C (156)corporate appraisal 公司评估   .8u@/f%pV  
  C (157)corporate planning 公司计划   #-<Go'yF  
  C (158)corporate social reporting 公司社会报告   6UuN -7z!"  
  C (159)corporation 股份公司   J\Pb/9M/  
  C (160)cost 成本   fy4 zBI@  
  C (161)cost account 成本帐户    o+'|j#P  
  C (162)cost accounting 成本会计   YE~IO5   
  C (163)cost accounting manual 成本手册   )q-NE)  
  C (164)cost accounts calendar 成本报表的日历时间   9<.O=-1~  
  C (165)cost adjustment 成本调整    3Iv^  
  C (166)cost allocation 成本分配   j<*7p:L7_>  
  C (167)cost apportionment 成本分摊   YHQ]]#'  
  C (168)cost attribution 成本归属   YWl#!"-  
  C (169)cost audit 成本审计   Z%]K,9K  
  C (170)cost behaviour 成本性态   ,"(G  
  C (171)cost benefit analysis 成本效益分析   w;`Jj -  
  C (172)cost center 成本中心   >5Yn`Fc5  
  C (173)cost driver 成本动因
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