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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 %.;`0}b  
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  1.audit   审计 (xhV>hsA  
  2.attestation   鉴证 ?.b.mkJ  
  3.credibility   可信赖程度 4mJ[Wr\y  
  4.audit of financial statements 财务报表审计 dk4|*l-  
  5.agreed-upon procedures 执行商定程序  ] cY  
  6.high levels of assurance 高水平保证 $mp'/]  
  7.compilation 编制 nXnO]wXC  
  8.reliability 可靠性 ~g[<A?0=y  
  9.relevance 相关性 Y>: e4Q  
  10.professional skepticism 职业谨慎 p[lciWEW  
  11.objectivity 客观性 QUU'/e2^c  
  12. professional competence 专业胜任能力 2Sg,b8  
  13.Senior/CPA-in-charge 项目经理 -THU5AB  
  14.audit engagement letter 业务约定书 SH${\BKup  
  15.recurring audit 连续审计 D,J yb0BW  
  16.the client 委托人 8o4?mhqV  
  17.change CPA 更换注册会计 c- {;P>L  
  18.the existing CPA 现任注册会计师 ' ;PHuMY#X  
  19.the successor CPA 后任注册会计师 *yx n*B_xZ  
  20.the preceding CPA前任注册会计师 %1oG<s  
  21.issue the audit report 出具审计报告 5U+a{oA  
  22.expert 专家 t&99ZdE  
  23.the board of directors 董事会 ?y qTLj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4S+sz?W2j  
  25.assess material misstatement risks评估重大错报风险 nd/.]"  
  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 zgh~P^Z  
  27.a general knowledge of —— 初步了解―――的情况 IJt8 * cw  
  28.a more knowledge of—— 进一步了解的情况 7v^V]&&s  
  29.the prior year‘s working papers 以前年度工作底稿 F ak"u'~  
  30.minutes of meeting 会议纪要 +P. }<  
  31.business risks 经营风险 EsR$H2"  
  32.appropriateness 适当性 E)=X8y  
  33.accounting estimate 会计估计 h (1 }g/  
  34.management representations 管理层声明 ^7 oXJu=  
  35.going concern assumption 持续经营假设 "dO>P*k,  
  36.audit plan 审计计划 z1u1%FwOfM  
  37.significant audit areas 重点审计领域 6#rj3^]  
  38.error 错误 S=bdue  
  39.fraud舞弊 NlnmeTLO5  
  40.modified or additional procedures 修改或追加审计程序 ] oh.w  
  41.misappropriation of assets 侵占资产 PLmf.hD\  
  42.transactions without substance 虚假交易 Y$SwQ;wl  
  43.unusual pressures 异常压力 K^'NG!  
  44.the suspected noncompliance 涉嫌存在违法行为 sjISVJ?  
  45.materialiy 重要性 xYGB{g]  
  46.exceed the materiality level 超过重要性水平 ucVn `  
  47.approach the materiality level 接近重要性水平 uqg#(ADy?R  
  48.an acceptably low level 可接受水平 m"CsJ'\ors  
  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 iHB 1/  
  50.misstatements or omissions 错报或漏报 6 -\ghPo  
  51.aggregate 总计  h7h[! >  
  52.subsequent events 期后事项 7u9!:}Tu  
  53.adjust the financial statements 调整财务报表 *j0kb"#  
  54.perform additional audit procedures 实施追加的审计程序 ,`ZIW  
  55.audit risk 审计风险 3LaqEj  
  56.detection risk 检查风险 6GZ zNhz  
  57.inappropriate audit opinion 不适当的审计意见 XvIrO]F-  
  58.material misstatement 重大的错报 (3>Z NTm  
  59.tolerable misstatement 可容忍错报 CQ+WB TiC  
  60.the acceptable level of detection risk 可接受的检查风险 I2$.o0=3Y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `1eGsd,f  
  62.simall business 小规模企业 C =z7Gk=  
  63.accounting system 会计系统 1|c\^;cTkt  
  64.test of control 控制测试 9. 7XRxR^  
  65.walk-through test 穿行测试 ATb[/=hP<R  
  66.communication 沟通 (gn)<JJS}  
  67.flow chart 流程图 rfdT0xfcU  
  68.reperformance of internal control 重新执行 rz @;Zn  
  69.audit evidence 审计证据 Jt3]'Nr04@  
  70.substantive procedures 实质性程序 eaI!}#>R +  
  71.assertions 认定 Ew|VDD(.  
  72.esistence 存在 DgQw9`W A  
  73.occurrence 发生 LS=HX~5C  
  74.completeness 完整性 )Bq~1M 2  
  75.rights and obligations 权利和义务 E9L)dMZSpj  
  76.valuation and allocation 计价和分摊 1~HR;cTv=  
  77.cutoff 截止 +Xg]@IS-eg  
  78.accuracy 准确性 nz=X/J6  
  79.classification 分类 > %~%O`+  
  80.inspection 检查 Yb<t~jm  
  81.supervision of counting 监盘 (\Qk XrK  
  82.observation 观察 !\0UEC  
  83.confirmation 函证 1qw*mV;W)_  
  84.computation 计算 $]G_^ji)K  
  85.analytical procedures 分析程序 _;Q1P gT  
  86.vouch 核对 P1Z+XRWOM  
  87.trace 追查 Q599@5aS  
  88.audit sampling 审计抽样 ?y\gjC6CNG  
  89.error 误差 j(`L)/|O  
  90.expected error 预期误差 %b H1We  
  91.population 总体 g)<t=+a  
  92.sampling risk 抽样风险 XkWO -L  
  93.non- sampling risk 非抽样风险 U2D E"  
  94.sampling unit 抽样单位 "1P>,\Sjg  
  95.statistical sampling 统计抽样 :CQ-?mT^LA  
  96.tolerable error 可容忍误差 PN!NB.  
  97.the risk of under reliance 信赖不足风险 bk**% ]  
  98.the risk of over reliance 信赖过度风险 /GK1}h  
  99.the risk of incorrect rejection 误拒风险 S9$*w!W  
  100. the risk of incorrect acceptance 误受风险 ng-g \&-  
  101.working trial balance 试算平衡表 5s >UM@})  
  102.index and cross-referencing 索引和交叉索引 ^b{w\HZ  
  103.cash receipt 现金收入 , 8NY<sFh  
  104.cash disbursement 现金支出 iY /N%T;  
  105.bank statement 银行对账单 ov{  
  106.bank reconciliation 银行存款余额调节表 ? (&)p~o  
  107.balance sheet date 资产负债表日 a]<y*N?qu  
  108.net realizable value 可变现净值 HbRDa  
  109.storeroom 仓库 !z !R)6  
  110.sale invoice 销售发票 <mm. b  
  111.price list 价目表 ;$Eg4uX  
  112.positive confirmation request 积极式询证函 z(AhO  
  113.negative confirmation request 消极式询证函 ohHKZZ  
  114.purchase requisition 请购单 H0zKL]D'>  
  115.receiving report 验收报告 y^o*wz:D*  
  116.gross margin 毛利 .kl _F7  
  117.manufacturing overhead 制造费用 6n{`t/  
  118.material requisition 领料单 rKR2v (c  
  119.inventory-taking 存货盘点 r>=)Y32Q  
  120.bond certificate 债券 nV|H5i;N7  
  121.stock certificate 股票 Jon<?DQj  
  122.audit report 审计报告 uY,(3x  
  123.entity 被审计单位 ?h;Zdv>`xz  
  124.addressee of the audit report 审计报告的收件人 #Z'r;YOzs  
  125.unqualified opinion 无保留意见 v'"0Ya  
  126.qualified opinion 保留意见 %<|w:z$vp  
  127.disclaimer of opinion 无法表示意见 L#Mul&r3x0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (p2jigP7a[  
  A (2)absorbed overhead 已吸收制造费用 #S57SD  
  A (3)absorption costing 吸收成本计算 .^<4]  
  A (4)account 账户,报表   9oly=&lJ  
  A (5)accounting postulate 会计假设   6]=$c<.&  
  A (6)accounting series release 会计公告文件   X~DI  d  
  A (7)accounting valuation 会计计价   [ 7W@/qqv  
  A (8)account sale 承销清单 ,k*g `OTW  
  A (9)accountability concept 经营责任概念   ""GeO%J8  
  A (10)accountancy 会计职业   Voi`OCut  
  A (11)accountant 会计师   RR u1/nam  
  A (12)accounting 会计   2|xNT9RW  
  A (13)agency cost 代理成本   jY>BU&  
  A (14)accounting bases 会计基础   ^-, aB  
  A (15)accounting manual 会计手册   i1q he?5  
  A (16)accounting period 会计期间   (mHCK5  
  A (17)accounting policies 会计方针   R<}n?f\#JZ  
  A (18)accounting rate of return 会计报酬率   ;(cq aB  
  A (19)accounting reference date 会计参照日   @`&kn;7T  
  A (20)accounting reference period 会计参照期间   $ e<&7  
  A (21)accrual concept 应计概念   ?0>% a$`  
  A (22)accrual expenses 应计费用   ;aJBx  
  A (23)acid test ration 速动比率(酸性测试比率)   [b-wak})aD  
  A (24)acquisition 购置   Nr\[|||%  
  A (25)acquisition accounting 收购会计   y^vB_[6l  
  A (26)activity based accounting 作业基础成本计算   /Ulv/Thl  
  A (27)adjusting events 调整事项   ,qF;#nB-  
  A (28)administrative expenses 行政管理费   |p"P+"#  
  A (29)advice note 发货通知   [whX),3>  
  A (30)amortization 摊销   eyq8w QT  
  A (31)analytical review 分析性检查   q*,g  
  A (32)annual equivalent cost 年度等量成本法   oMH-mG7:K  
  A (33)annual report and accounts 年度报告和报表   7^}np^[HB  
  A (34)appraisal cost 检验成本   2 6yjQ  
  A (35)appropriation account 盈余分配账户   0{0|M8  
  A (36)articles of association 公司章程细则   ?lg  
  A (37)assets 资产   'l+).},  
  A (38)assets cover 资产保障   > YHwWf-  
  A (39)asset value per share 每股资产价值   Ob:}@jj  
  A (40)associated company 联营公司   &F4khga`^:  
  A (41)attainable standard 可达标准   oxN~(H)/ #  
;Kq/[$~0  
 A (42)attributable profit 可归属利润   ZP>KHiA  
  A (43)audit 审计   >k gL N  
  A (44)audit report 审计报告   M_-LI4>  
  A (45)auditing standards 审计准则   AV"fOK;#A  
  A (46)authorized share capital 额定股本   tDF=Iqu)a  
  A (47)available hours 可用小时   r|U'2+vn  
  A (48)avoidable costs 可避免成本 OR4ZjogzY  
  B (49)back-to-back loan 易币贷款   zKycd*X  
  B (50)backflush accounting 倒退成本计算   *=OU~68)C  
  B (51)bad debts 坏帐   L0\97AF  
  B (52)bad debts ratio 坏帐比率   %#!pAUP\&  
  B (53)bank charges 银行手续费   .VFa,&5;3  
  B (54)bank overdraft 银行透支   os|Y=a  
  B (55)bank reconciliation 银行存款调节表   $3aq+w:  
  B (56)bank statement 银行对账单   7Sc._G{[%  
  B (57)bankruptcy 破产   aJ[K'5|  
  B (58)basis of apportionment 分摊基础   jS LNQ  
  B (59)batch 批量   |P{K\;-  
  B (60)batch costing 分批成本计算   ~&>|u5C*@  
  B (61)beta factor B(市场)风险因素   f9A^0A?c  
  B (62)bill 账单   W2CCLq1(  
  B (63)bill of exchange 汇票   jfxW9][   
  B (64)bill of landing 提单   mTG v*=l  
  B (65)bill of materials 用料预计单   Ood8Qty(  
  B (66)bill payable 应付票据   F$l]#G.@A  
  B (67)bill receivable 应收票据   >heFdKq1  
  B (68)bin card 存货记录卡   gv7(-I  
  B (69)bonus 红利   cVrses^yE  
  B (70)book-keeping 薄记   @ lo6?9oNo  
  B (71)Boston classification 波士顿分类   yDwG,)m 4s  
  B (72)breakeven chart 保本图   _wa1R+`_  
  B (73)breakeven point 保本点   y/!h.[  
  B (74)breaking-down time 复位时间   %O$4da"y  
  B (75)budget 预算   . 8 [Db1W  
  B (76)budget center 预算中心   A"wor\(  
  B (77)budget cost allowance 预算成本折让   R)s@2S  
  B (78)budget manual 预算手册   y:TLGQ0  
  B (79)budget period 预算期间   }Wxu=b  
  B (80)budgetary control 预算控制   Q+d9D1b  
  B (81)budgeted capacity 预算生产能力   mlolSD;7  
  B (82)burden 制造费用   cTy;?(E  
  B (83)business center 经营中心   }R.<\  
  B (84)business entity 营业个体   7O3\  
  B (85)business unit 经营单位   M" |Mte  
 B (86)buy-out management 管理性购买产权   ZJL[#}*  
  B (87)by-product 副产品 m791w8Vr  
  C (88)called-up share capital 催缴股本   L;a> J  
  C (89)capacity 生产能力   Gy*6I)l  
  C (90)capacity ratios 生产能力比率   Yb57Xu  
  C (91)capital 资本   Pb05>J3N  
  C (92)capital assets pricing model资本资产计价模式   JJL#Y  
  C (93)capital commitment 承诺资本   *,w9#?2x  
  C (94)capital employed 已运用的资本   /IDfGAE  
  C (95)capital expenditure 资本支出   s`2Hf&%aZJ  
  C (96)capital expenditureauthorization 资本支出核准   S |U/m m  
  C (97)capital expenditure control 资本支出控制   ({/@=e x*  
  C (98)capital expenditure proposal资本支出申请   BdHLow  
  C (99)capital funding planning 资本基金筹集计划   MjIp~?*  
  C (100)capital gain 资本收益   ;U6z|O7L  
  C (101)capital investment appraisal资本投资评估   }gY:VDW  
  C (102)capital maintenance 资本保全   $7q'Be@{  
  C (103)capital resource planning 资本资源计划   YN Lc )  
  C (104)capital surplus 资本盈余   wIi_d6?  
  C (105)capital turnover 资本周转率   Fs rGI (x?  
  C (106)card 记录卡   @/6cEiC+r\  
  C (107)cash 现金   B2UQO4[w  
  C (108)cash account 现金账户   R8 1z|+c|_  
  C (109)cash book 现金账薄   K8 Y/sHl  
  C (110)cash cow 金牛产品   !^ko"^p   
  C (111)cash flow 现金流量   8 Zy`Z  
  C (112)cash discounted 现金贴现   u@v0I$  
  C (113)cash flow budget 现金流量预算   Yrb[:;Y  
  C (114)cash flow statement 现金流量表   X9^a:7(  
  C (115)cash ledger 现金分类账   I4%&/~!  
  C (116)cash limit 现金限额   ejYJOTT{^  
  C (117)CCA 现时成本会计   $E;`Y|r%WK  
  C (118)center 中心   o,a 3J:j]  
  C (119)changeover time 变更时间   =y" lX{}G  
  C (120)chartered entity 特许经济个体   9o7E/wP  
  C (121)cheque 支票   #S+GI!  
  C (122)cheque register 支票登记薄   KD]8n]c  
  C (123)coin analysis 零钱分类   Yc+0OBH[  
  C (124)classification 分类   #8.%YG  
  C (125)clock card 工时卡   nKn,i$sO/.  
  C (126)code 代码   ZRY s7 4<  
  C (127)commitment accounting 承诺确认会计   Rg! [ic !  
  C (128)common cost 共同成本   `.PZx%=  
  C (129)company limited byguarantee 有限担保责任公司   q=8I0E&q  
C (130)company limited shares 股份有限公司   j'lfH6_')e  
  C (131)competitive position 竞争能力状况   $_,?SXM  
  C (132)concept 概念   \ ]  
  C (133)conglomerate 跨行业企业   1-C 2Y `  
  C (134)consistency concept 一致性概念   ]Y!$HT7\  
  C (135)consolidated accounts 合并报表   "y@B|  
  C (136)consolidation accounting 合并会计   ;hsgi|Cy-  
  C (137)consortium 财团     :~JgB  
  C (138)contingency plan 应急计划   AtNu:U$  
  C (139)contingent liabilities 或有负债   7<&CN0&  
  C (140)continuous operation 连续生产   J wR]!  
  C (141)contra 抵消   "i$Av m  
  C (142)contract cost 合同成本   CA[-\>J7y  
  C (143)contract costing 合同成本计算   :5? g<@  
  C (144)contribution 贡献毛益   h amn9  
  C (145)contribution centre 贡献中心   A-:58Qau+  
  C (146)contribution chart 贡献图   N_TWT&o4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D6!`p6r+  
  C (148)contribution to salesration 贡献毛益对销售比率   Y= JfV  
  C (149)control 控制   d)m +Hc.  
  C (150)control account 控制帐户   pQc5'*F Kd  
  C (151)control limits 控制限度   aML?$_6  
  C (152)controllability concept 可控制概念   aNgaV$|2a  
  C (153)controllable cost 可控制成本   aL@myq.  
  C (154)conversion cost 加工成本   (xffU%C^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   H:x=v4NgsU  
  C (156)corporate appraisal 公司评估   IDbqhZp(  
  C (157)corporate planning 公司计划   wJA`e)>  
  C (158)corporate social reporting 公司社会报告   0ts] iQ7  
  C (159)corporation 股份公司   .L'>1H]B  
  C (160)cost 成本   1MI/:vy-  
  C (161)cost account 成本帐户   +rS}f N$L.  
  C (162)cost accounting 成本会计   !%n3_tZC  
  C (163)cost accounting manual 成本手册   9J% ~?k  
  C (164)cost accounts calendar 成本报表的日历时间   Q:$<`K4)  
  C (165)cost adjustment 成本调整   wowv>!N!X-  
  C (166)cost allocation 成本分配   |- 39ZZOX  
  C (167)cost apportionment 成本分摊   >pjmVl w?  
  C (168)cost attribution 成本归属   Q/rOIHiI  
  C (169)cost audit 成本审计    ~0 <?^  
  C (170)cost behaviour 成本性态   } =Yvs)  
  C (171)cost benefit analysis 成本效益分析   #N\kMJl$l  
  C (172)cost center 成本中心   _SM5x,Zd  
  C (173)cost driver 成本动因
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