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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 n?ZL"!$  
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  1.audit   审计 -40'[a9E  
  2.attestation   鉴证 * w'q  
  3.credibility   可信赖程度 daA47`+d  
  4.audit of financial statements 财务报表审计 .# !'c  
  5.agreed-upon procedures 执行商定程序 j[m_qohd7  
  6.high levels of assurance 高水平保证 +7i7`'9pd  
  7.compilation 编制 WA]%,6  
  8.reliability 可靠性 wVvqw/j*f  
  9.relevance 相关性 |<j,Tr1[  
  10.professional skepticism 职业谨慎 H 9Y2n 0  
  11.objectivity 客观性 7x[LF ^o  
  12. professional competence 专业胜任能力 7]/dg*A )C  
  13.Senior/CPA-in-charge 项目经理 ,>bGbx  
  14.audit engagement letter 业务约定书 ?AeHVQ :C  
  15.recurring audit 连续审计 H )BOSZD  
  16.the client 委托人 l)tTg+:  
  17.change CPA 更换注册会计 fV.A=*1l#  
  18.the existing CPA 现任注册会计师 O8K@&V p  
  19.the successor CPA 后任注册会计师 <&qpl0U)Y  
  20.the preceding CPA前任注册会计师 ;mf4 U85  
  21.issue the audit report 出具审计报告 lj " Z  
  22.expert 专家 tr6jh=  
  23.the board of directors 董事会 rxs~y{ Xi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 "*Lj8C3|n  
  25.assess material misstatement risks评估重大错报风险 ZdE>C   
  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 #dva0%-1  
  27.a general knowledge of —— 初步了解―――的情况 B `?N,N"  
  28.a more knowledge of—— 进一步了解的情况 lv<iJH\  
  29.the prior year‘s working papers 以前年度工作底稿 ]&Y#) ebs  
  30.minutes of meeting 会议纪要 N5pinR5 H  
  31.business risks 经营风险 'O.+6`&  
  32.appropriateness 适当性 zAeGkP~K  
  33.accounting estimate 会计估计  G0_&gx`  
  34.management representations 管理层声明 kZV^F*7  
  35.going concern assumption 持续经营假设 w)45SZ.  
  36.audit plan 审计计划 0Y2\n-`z  
  37.significant audit areas 重点审计领域 {Oy9RES qc  
  38.error 错误 Wmzq  
  39.fraud舞弊 ]]el|  
  40.modified or additional procedures 修改或追加审计程序 (NGu9uJs  
  41.misappropriation of assets 侵占资产 Ni+3b  
  42.transactions without substance 虚假交易 XXa(305  
  43.unusual pressures 异常压力 <lC]>L  
  44.the suspected noncompliance 涉嫌存在违法行为 ?j1_ n,d  
  45.materialiy 重要性 `^v4zWDK  
  46.exceed the materiality level 超过重要性水平 8|1`Tn}o  
  47.approach the materiality level 接近重要性水平 Z} c'Bm(  
  48.an acceptably low level 可接受水平 M (+.$uz  
  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 Ihdu1]~R{  
  50.misstatements or omissions 错报或漏报 @bY('gC,  
  51.aggregate 总计 . _1jk  
  52.subsequent events 期后事项 Dc5bkm  
  53.adjust the financial statements 调整财务报表 RXGHD19]  
  54.perform additional audit procedures 实施追加的审计程序 +p13xc?#j  
  55.audit risk 审计风险 /nc~T3j  
  56.detection risk 检查风险 d!`lsh@tF  
  57.inappropriate audit opinion 不适当的审计意见 #2h+dk$1  
  58.material misstatement 重大的错报 -@rxiC:Q  
  59.tolerable misstatement 可容忍错报 dSwm|kIa  
  60.the acceptable level of detection risk 可接受的检查风险 D,MyI#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >Y}7[XK  
  62.simall business 小规模企业 ]\OWZ{T'j  
  63.accounting system 会计系统 o>2e !7  
  64.test of control 控制测试 6G'<[gL j  
  65.walk-through test 穿行测试 f Gb7=Fk  
  66.communication 沟通 mKV'jm0  
  67.flow chart 流程图 `8,w[o oC2  
  68.reperformance of internal control 重新执行 H6_xwuw:  
  69.audit evidence 审计证据 [#0Yt/G  
  70.substantive procedures 实质性程序 'V&2Xvl%  
  71.assertions 认定 (zY *0lN  
  72.esistence 存在 -PM)EGSk{  
  73.occurrence 发生 3@G;'|z  
  74.completeness 完整性 eK9TAW  
  75.rights and obligations 权利和义务 " 9qp "%  
  76.valuation and allocation 计价和分摊 rnu e(t  
  77.cutoff 截止 i`+B4I8[  
  78.accuracy 准确性 1  o|T  
  79.classification 分类 Kh)F yV  
  80.inspection 检查 Y~az!8j;Z  
  81.supervision of counting 监盘 7$ d}!S  
  82.observation 观察 h2% J/69  
  83.confirmation 函证 en>9E.?N  
  84.computation 计算 sMH#BCC  
  85.analytical procedures 分析程序 z5 Bi=~=#  
  86.vouch 核对 4b4QbJ$  
  87.trace 追查 &s:=qQa1  
  88.audit sampling 审计抽样 B20_ig:  
  89.error 误差 uArR\k(  
  90.expected error 预期误差 hY+R'9  
  91.population 总体 ;-Ss# &  
  92.sampling risk 抽样风险 0qv$:w)g+v  
  93.non- sampling risk 非抽样风险 NY@"&p'Q  
  94.sampling unit 抽样单位 {rC~ P  
  95.statistical sampling 统计抽样 i&A%"lOI9  
  96.tolerable error 可容忍误差 Tw//!rp G  
  97.the risk of under reliance 信赖不足风险 g]|_ `  
  98.the risk of over reliance 信赖过度风险 |z~LzSJv  
  99.the risk of incorrect rejection 误拒风险 < A?<N?%o  
  100. the risk of incorrect acceptance 误受风险 t}Ss=0dJO  
  101.working trial balance 试算平衡表 XrS\+y3  
  102.index and cross-referencing 索引和交叉索引 gLIT;BK  
  103.cash receipt 现金收入 VFO \4:.  
  104.cash disbursement 现金支出 [Uli>/%JB  
  105.bank statement 银行对账单 c&f y{}10  
  106.bank reconciliation 银行存款余额调节表 9= V>f )R  
  107.balance sheet date 资产负债表日 0KAj]5nvb  
  108.net realizable value 可变现净值 bD<qNqX$  
  109.storeroom 仓库 yG&2UqX  
  110.sale invoice 销售发票 0+EN@Y^dAV  
  111.price list 价目表 "!H@k%eAM|  
  112.positive confirmation request 积极式询证函 BDe]18X  
  113.negative confirmation request 消极式询证函 Q2/.6O8  
  114.purchase requisition 请购单 JRO$<  
  115.receiving report 验收报告 .+E#q&=  
  116.gross margin 毛利 . uR M{Bs  
  117.manufacturing overhead 制造费用 =XT)J6z^"  
  118.material requisition 领料单 6z?gg3GV  
  119.inventory-taking 存货盘点 ( R'+jWH  
  120.bond certificate 债券 .0|=[|  
  121.stock certificate 股票 ]` ]g@v  
  122.audit report 审计报告 )`8pd 7<.  
  123.entity 被审计单位 &[@\f^~  
  124.addressee of the audit report 审计报告的收件人 R#(G%66   
  125.unqualified opinion 无保留意见 zoP%u,XL  
  126.qualified opinion 保留意见 K=6UK%y A  
  127.disclaimer of opinion 无法表示意见 nxaT.uFd1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "&lN\&:  
  A (2)absorbed overhead 已吸收制造费用 9s`/~ a@  
  A (3)absorption costing 吸收成本计算 j7 d:v7+_  
  A (4)account 账户,报表   59*M"1['Q  
  A (5)accounting postulate 会计假设   gUVn;_  
  A (6)accounting series release 会计公告文件   8g*hvPc  
  A (7)accounting valuation 会计计价   Yv )aAWEa  
  A (8)account sale 承销清单 B9X8  
  A (9)accountability concept 经营责任概念   e *]r  
  A (10)accountancy 会计职业   9<s4yZF@x  
  A (11)accountant 会计师   YQgNv` l}  
  A (12)accounting 会计   c8A`<-\MfB  
  A (13)agency cost 代理成本   1f4 bt6[  
  A (14)accounting bases 会计基础   dqe7sZl!  
  A (15)accounting manual 会计手册   wAYB RY[  
  A (16)accounting period 会计期间   s_eOcm  
  A (17)accounting policies 会计方针   0JY WrPR  
  A (18)accounting rate of return 会计报酬率   RFko>d  
  A (19)accounting reference date 会计参照日   $/_ qE  
  A (20)accounting reference period 会计参照期间   SwH2$:f  
  A (21)accrual concept 应计概念   & ,L9O U  
  A (22)accrual expenses 应计费用   ~`eHHg X  
  A (23)acid test ration 速动比率(酸性测试比率)   ~xyw>m+o.  
  A (24)acquisition 购置   $-vo}k%M  
  A (25)acquisition accounting 收购会计   C!%:o/  
  A (26)activity based accounting 作业基础成本计算   ?KWj}| %  
  A (27)adjusting events 调整事项   }$g mK  
  A (28)administrative expenses 行政管理费   8`v$liH  
  A (29)advice note 发货通知   PRs@zkO  
  A (30)amortization 摊销   XnUO*v^]  
  A (31)analytical review 分析性检查   x<B'.3y  
  A (32)annual equivalent cost 年度等量成本法   KhaYr)&~  
  A (33)annual report and accounts 年度报告和报表   .q;ED`  G  
  A (34)appraisal cost 检验成本   ^O6* e]C$  
  A (35)appropriation account 盈余分配账户   ohQAA h  
  A (36)articles of association 公司章程细则   \u{8Bak0  
  A (37)assets 资产   Ya Y8 `M{  
  A (38)assets cover 资产保障   HDIk9WC^  
  A (39)asset value per share 每股资产价值   xiM&$<LpR  
  A (40)associated company 联营公司   p-$Cs _{Z  
  A (41)attainable standard 可达标准   or_+2aG  
ZR3nK0  
 A (42)attributable profit 可归属利润   MZv\ C  
  A (43)audit 审计   BC/_:n8O  
  A (44)audit report 审计报告   1n%8j*bJq  
  A (45)auditing standards 审计准则   c-CYdi@  
  A (46)authorized share capital 额定股本   ;D2E_!N dt  
  A (47)available hours 可用小时   7#2j>G{?]v  
  A (48)avoidable costs 可避免成本 7*+TP~WI  
  B (49)back-to-back loan 易币贷款   I cF@F>>  
  B (50)backflush accounting 倒退成本计算   #a9 _~ \s  
  B (51)bad debts 坏帐   $v27]"]  
  B (52)bad debts ratio 坏帐比率   jO'|mGUM  
  B (53)bank charges 银行手续费   K5"sj|d&  
  B (54)bank overdraft 银行透支   =-jD~rN4;P  
  B (55)bank reconciliation 银行存款调节表   g+[kde;(^  
  B (56)bank statement 银行对账单   O`W%Tr  
  B (57)bankruptcy 破产   H\G{3.T.9  
  B (58)basis of apportionment 分摊基础   =mt?C n}  
  B (59)batch 批量   %3=J*wj>D  
  B (60)batch costing 分批成本计算   (#Mp 5C'X  
  B (61)beta factor B(市场)风险因素   TEVI'%F  
  B (62)bill 账单   >PalH24]  
  B (63)bill of exchange 汇票   XZph%j0o  
  B (64)bill of landing 提单   \54}T 4R  
  B (65)bill of materials 用料预计单   qfL-r,XS`F  
  B (66)bill payable 应付票据   zlf} .  
  B (67)bill receivable 应收票据   3 <SqoJSp  
  B (68)bin card 存货记录卡   RA/EpD:H  
  B (69)bonus 红利   1B:aC| B  
  B (70)book-keeping 薄记   LAs7>hM  
  B (71)Boston classification 波士顿分类   Dpqt;8"2L  
  B (72)breakeven chart 保本图   }Uw#f@Wh  
  B (73)breakeven point 保本点    zV.pol  
  B (74)breaking-down time 复位时间    [aW =  
  B (75)budget 预算   M]EsS^/X  
  B (76)budget center 预算中心   *^XbDg9  
  B (77)budget cost allowance 预算成本折让   /Jlv"R 1,  
  B (78)budget manual 预算手册   zCe/Kukvy  
  B (79)budget period 预算期间   }E&NPp>  
  B (80)budgetary control 预算控制   g`,AaWlF  
  B (81)budgeted capacity 预算生产能力   oRY!\ADR  
  B (82)burden 制造费用   \7 a4uc  
  B (83)business center 经营中心   T j/GClD:%  
  B (84)business entity 营业个体   .YcN S%  
  B (85)business unit 经营单位   FLr ;`3  
 B (86)buy-out management 管理性购买产权   SN">gmY+  
  B (87)by-product 副产品 Np,2j KF(  
  C (88)called-up share capital 催缴股本   SBfFZw)  
  C (89)capacity 生产能力   = nxKttmU0  
  C (90)capacity ratios 生产能力比率   Z`_.x &Y  
  C (91)capital 资本   {BV4h%P]:  
  C (92)capital assets pricing model资本资产计价模式   (Wj2?k/]  
  C (93)capital commitment 承诺资本   5vOCCW  
  C (94)capital employed 已运用的资本   <[Oo*:A!7  
  C (95)capital expenditure 资本支出   T[uDZYx  
  C (96)capital expenditureauthorization 资本支出核准   *y7 $xa4  
  C (97)capital expenditure control 资本支出控制   X[hM8G  
  C (98)capital expenditure proposal资本支出申请   !~ rt:Z  
  C (99)capital funding planning 资本基金筹集计划   sa#.l% #  
  C (100)capital gain 资本收益   Z!{UWegun  
  C (101)capital investment appraisal资本投资评估   $ |<m9CW  
  C (102)capital maintenance 资本保全   rY}B-6qJn  
  C (103)capital resource planning 资本资源计划   tk?UX7F  
  C (104)capital surplus 资本盈余   oyeG$ mpg  
  C (105)capital turnover 资本周转率    .5Z_E O  
  C (106)card 记录卡   ?y%t}C\W  
  C (107)cash 现金   ,0?!ov|  
  C (108)cash account 现金账户   >L>+2z  
  C (109)cash book 现金账薄   ;#QhQx  
  C (110)cash cow 金牛产品   [xaisXvI4  
  C (111)cash flow 现金流量   ([k7hUP  
  C (112)cash discounted 现金贴现   Z85|I.mr  
  C (113)cash flow budget 现金流量预算   q)I|2~Q c^  
  C (114)cash flow statement 现金流量表   eBcJm  
  C (115)cash ledger 现金分类账   GjQfi'vCk  
  C (116)cash limit 现金限额   v3^|"}\q5  
  C (117)CCA 现时成本会计   NPJ.+ph  
  C (118)center 中心   {NQo S"  
  C (119)changeover time 变更时间   .9M.|  
  C (120)chartered entity 特许经济个体   x>3@R0A 1:  
  C (121)cheque 支票   8;zDg$ (  
  C (122)cheque register 支票登记薄   6?gi_3g  
  C (123)coin analysis 零钱分类   b1^cD6sT+  
  C (124)classification 分类   V2 `> ]/|  
  C (125)clock card 工时卡   bBE+jqi 2  
  C (126)code 代码   sdr.u  
  C (127)commitment accounting 承诺确认会计   r6Nm!Bq7  
  C (128)common cost 共同成本    s>[{}7ca  
  C (129)company limited byguarantee 有限担保责任公司   Spj9H?m  
C (130)company limited shares 股份有限公司   A,XfD}+:Z  
  C (131)competitive position 竞争能力状况   7 .+al)hl  
  C (132)concept 概念   iuAq.$oi{  
  C (133)conglomerate 跨行业企业   2*OxA%QELM  
  C (134)consistency concept 一致性概念   5h^[^*A ?  
  C (135)consolidated accounts 合并报表   2C/%gcN >  
  C (136)consolidation accounting 合并会计   >BoSw&T$Q  
  C (137)consortium 财团   .Q\\dESn"  
  C (138)contingency plan 应急计划   *\ECf .7jz  
  C (139)contingent liabilities 或有负债   MCy~@)-IN  
  C (140)continuous operation 连续生产   )%j"  
  C (141)contra 抵消   J r*"V`  
  C (142)contract cost 合同成本   X"/~4\tJ"  
  C (143)contract costing 合同成本计算   !,bPe5?Ql  
  C (144)contribution 贡献毛益   pXW`+<g0  
  C (145)contribution centre 贡献中心   ,2zKQ2z  
  C (146)contribution chart 贡献图   HeS'~Z$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5~}!@yzc  
  C (148)contribution to salesration 贡献毛益对销售比率   |]ucHV  
  C (149)control 控制   8hB.fau  
  C (150)control account 控制帐户   kk_zVrQ<  
  C (151)control limits 控制限度   Q[_Ni15  
  C (152)controllability concept 可控制概念   Eo=HNe  
  C (153)controllable cost 可控制成本   }$aNOf%:  
  C (154)conversion cost 加工成本   7),*3c')  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QJXdb]Y^;  
  C (156)corporate appraisal 公司评估   p":zrf'(6  
  C (157)corporate planning 公司计划   HdCk!Fv  
  C (158)corporate social reporting 公司社会报告   VS`Z_Xn  
  C (159)corporation 股份公司   wn84?$BGd  
  C (160)cost 成本   0k1MKzi Q  
  C (161)cost account 成本帐户   r)B3es&&  
  C (162)cost accounting 成本会计   0yQe5i}  
  C (163)cost accounting manual 成本手册   `d`&R.'  
  C (164)cost accounts calendar 成本报表的日历时间   a4by^   
  C (165)cost adjustment 成本调整   k3yxx]Rk/  
  C (166)cost allocation 成本分配   ^!uO(B&  
  C (167)cost apportionment 成本分摊   1t2cY;vJ  
  C (168)cost attribution 成本归属   X;]3$\F  
  C (169)cost audit 成本审计   AM/lbMr  
  C (170)cost behaviour 成本性态   \+]O*Bm&`8  
  C (171)cost benefit analysis 成本效益分析   @:gl:mc  
  C (172)cost center 成本中心   065A?KyD  
  C (173)cost driver 成本动因
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