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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 _~D#?cFY6  
)y Zr]  
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  1.audit   审计 sekei6#fi  
  2.attestation   鉴证 l!KPgR w  
  3.credibility   可信赖程度 )v11j.D  
  4.audit of financial statements 财务报表审计 () w;~$J  
  5.agreed-upon procedures 执行商定程序 S v0?_3C  
  6.high levels of assurance 高水平保证 Fq!_VF^r  
  7.compilation 编制 .p*?g;  
  8.reliability 可靠性 AaoS & q  
  9.relevance 相关性 c53:E' g  
  10.professional skepticism 职业谨慎 RHpjJZUV  
  11.objectivity 客观性 Y"r728T`K  
  12. professional competence 专业胜任能力 >M!LC  
  13.Senior/CPA-in-charge 项目经理 kM1N4N7  
  14.audit engagement letter 业务约定书 ( fr=N5   
  15.recurring audit 连续审计 &['x+vL9  
  16.the client 委托人 "wg$ H1K  
  17.change CPA 更换注册会计  +Mhk<A[s  
  18.the existing CPA 现任注册会计师 nT +ZSr  
  19.the successor CPA 后任注册会计师 /#&jF:h  
  20.the preceding CPA前任注册会计师 _uL[ Z  
  21.issue the audit report 出具审计报告 hW/Ve'x[  
  22.expert 专家 C^;8M'8z0  
  23.the board of directors 董事会 w)RedJnf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dLF* 'JjY  
  25.assess material misstatement risks评估重大错报风险 ='=4tj=z  
  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 3& 5b!Y  
  27.a general knowledge of —— 初步了解―――的情况 'RF`XX  
  28.a more knowledge of—— 进一步了解的情况 C2\WvE%!  
  29.the prior year‘s working papers 以前年度工作底稿 GA/afc,V  
  30.minutes of meeting 会议纪要 _dz ZS(7M6  
  31.business risks 经营风险 DpQWh+WRy  
  32.appropriateness 适当性 @D=%J!!*  
  33.accounting estimate 会计估计 z$}9f*W}B  
  34.management representations 管理层声明 )8eb(!}7  
  35.going concern assumption 持续经营假设 5G gH6   
  36.audit plan 审计计划 GoAh{=s  
  37.significant audit areas 重点审计领域 *]h"J]  
  38.error 错误 `?WN*__["  
  39.fraud舞弊 `Mbs6AJ  
  40.modified or additional procedures 修改或追加审计程序 TXXG0 G  
  41.misappropriation of assets 侵占资产 XEa gN:  
  42.transactions without substance 虚假交易 V9qA'k  
  43.unusual pressures 异常压力 \>}#[?y  
  44.the suspected noncompliance 涉嫌存在违法行为 =Ry8E2NuM  
  45.materialiy 重要性 o|y_j4 9  
  46.exceed the materiality level 超过重要性水平  :TR:tf  
  47.approach the materiality level 接近重要性水平 njZ vi}m~  
  48.an acceptably low level 可接受水平 {X{S[ (|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 %eW7AO>  
  50.misstatements or omissions 错报或漏报 CDXN%~0h  
  51.aggregate 总计 XksI.]tfj  
  52.subsequent events 期后事项 XzX2V">(%  
  53.adjust the financial statements 调整财务报表 mCk_c  
  54.perform additional audit procedures 实施追加的审计程序 WQze|b %  
  55.audit risk 审计风险 Uf ]$I`T#  
  56.detection risk 检查风险 V_D wHq2  
  57.inappropriate audit opinion 不适当的审计意见 g-_=$#&{  
  58.material misstatement 重大的错报 2yZ~j_AF[  
  59.tolerable misstatement 可容忍错报 mAGD qz>f  
  60.the acceptable level of detection risk 可接受的检查风险 sJ^Ff  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (|o @  
  62.simall business 小规模企业 3D!7,@&>3  
  63.accounting system 会计系统 -3~S{)  
  64.test of control 控制测试 #a~BigZ[G  
  65.walk-through test 穿行测试 (Cq 38~mR  
  66.communication 沟通 D|m0 Vj b  
  67.flow chart 流程图 dTCLE t.  
  68.reperformance of internal control 重新执行 e!L5 v?  
  69.audit evidence 审计证据 );}M"W8  
  70.substantive procedures 实质性程序 &08dW9H  
  71.assertions 认定 AB,(%JT/2{  
  72.esistence 存在 5lP8#O?=  
  73.occurrence 发生 z"\w9 @W  
  74.completeness 完整性 &8Vh3QLEx  
  75.rights and obligations 权利和义务 }qoId3iY!7  
  76.valuation and allocation 计价和分摊 "eOl(TSu/  
  77.cutoff 截止 59SL mj  
  78.accuracy 准确性 2Q]W  
  79.classification 分类 iHf):J?8 y  
  80.inspection 检查 ,30lu a  
  81.supervision of counting 监盘 KWD{_h{R  
  82.observation 观察 zDtC]y'  
  83.confirmation 函证 V#.pi zb  
  84.computation 计算 T+E wC)Ll  
  85.analytical procedures 分析程序 &[j9Up'   
  86.vouch 核对 Cg~1<J?2  
  87.trace 追查 H Q[  
  88.audit sampling 审计抽样 u$zRm(!RB  
  89.error 误差 fJ5mKN  
  90.expected error 预期误差 \?Z7|   
  91.population 总体 I~YV&12  
  92.sampling risk 抽样风险 e1JH N  
  93.non- sampling risk 非抽样风险  "$J5cco  
  94.sampling unit 抽样单位 |.yS~XFJS  
  95.statistical sampling 统计抽样 [_3&  
  96.tolerable error 可容忍误差 J!6w9,T_  
  97.the risk of under reliance 信赖不足风险 <A|z   
  98.the risk of over reliance 信赖过度风险 2vG X\W% 3  
  99.the risk of incorrect rejection 误拒风险 +HWFoK  
  100. the risk of incorrect acceptance 误受风险 C{nk,j L  
  101.working trial balance 试算平衡表 J?dz>3Rhx9  
  102.index and cross-referencing 索引和交叉索引 oH v.EO  
  103.cash receipt 现金收入 H<q|je}e  
  104.cash disbursement 现金支出 0F_hXy@K  
  105.bank statement 银行对账单 -Q5UT=^  
  106.bank reconciliation 银行存款余额调节表 5Uy *^C7M^  
  107.balance sheet date 资产负债表日 d/Wp>A@dob  
  108.net realizable value 可变现净值 F @Wi[K  
  109.storeroom 仓库 M[O22wFs  
  110.sale invoice 销售发票 tl*v(ZW  
  111.price list 价目表 o$%KbfXO]  
  112.positive confirmation request 积极式询证函 <vV"a bk  
  113.negative confirmation request 消极式询证函 ecH7")  
  114.purchase requisition 请购单 \nuz l   
  115.receiving report 验收报告 G,P k3>I'  
  116.gross margin 毛利 zd- *UF i  
  117.manufacturing overhead 制造费用 ;=^J_2ls  
  118.material requisition 领料单 KQ6][2-  
  119.inventory-taking 存货盘点 FYE(lEjxi  
  120.bond certificate 债券 _99 +Vjy  
  121.stock certificate 股票 bJ"2|VNH(  
  122.audit report 审计报告 _dAn/rj   
  123.entity 被审计单位 yil5 aUA  
  124.addressee of the audit report 审计报告的收件人 Gl3g.`X{$@  
  125.unqualified opinion 无保留意见 IDqUiN  
  126.qualified opinion 保留意见 Iix:Y}  
  127.disclaimer of opinion 无法表示意见 x5smJ__/  
  128.adverse opinion 否定意见
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|9 $C%@8  
A (1)ABC 作业基础成本计算   EW4a@  
  A (2)absorbed overhead 已吸收制造费用 Ge?DD,a c  
  A (3)absorption costing 吸收成本计算 A0;{$/  
  A (4)account 账户,报表   e?07o!7[;  
  A (5)accounting postulate 会计假设   %G6x\[,  
  A (6)accounting series release 会计公告文件   H=WB6~8)  
  A (7)accounting valuation 会计计价   iK1{SgXrFI  
  A (8)account sale 承销清单 Lp}V 94xT  
  A (9)accountability concept 经营责任概念   (;9fkqm%m  
  A (10)accountancy 会计职业   !nsr( 7X2  
  A (11)accountant 会计师   A(BjU:D(Oj  
  A (12)accounting 会计   Yh"9,Z&wiR  
  A (13)agency cost 代理成本   2Q%M2Ua  
  A (14)accounting bases 会计基础   [4B (rra  
  A (15)accounting manual 会计手册   |pMP-  
  A (16)accounting period 会计期间   R\5fl[  
  A (17)accounting policies 会计方针   RhF< {U.  
  A (18)accounting rate of return 会计报酬率   yU7XX+cB7  
  A (19)accounting reference date 会计参照日   |na9I6  
  A (20)accounting reference period 会计参照期间   CV{ZoY  
  A (21)accrual concept 应计概念   gwg~4:W  
  A (22)accrual expenses 应计费用   D?* du#6  
  A (23)acid test ration 速动比率(酸性测试比率)   ]0%{ IgB  
  A (24)acquisition 购置   9aI v|cS?  
  A (25)acquisition accounting 收购会计   HJ"sK5Q  
  A (26)activity based accounting 作业基础成本计算   C deV3  
  A (27)adjusting events 调整事项   5OO XCtIKf  
  A (28)administrative expenses 行政管理费   )ytP$,r![S  
  A (29)advice note 发货通知   gr.G']9lNq  
  A (30)amortization 摊销   M 0G`P1o  
  A (31)analytical review 分析性检查   G$Fo*;Fl  
  A (32)annual equivalent cost 年度等量成本法   -{ d(~XIo  
  A (33)annual report and accounts 年度报告和报表   ab)ckRC  
  A (34)appraisal cost 检验成本   Qch'C0u  
  A (35)appropriation account 盈余分配账户   6 9uDc  
  A (36)articles of association 公司章程细则   &js$qgY  
  A (37)assets 资产   =R9`to|  
  A (38)assets cover 资产保障   e(DuJ-  
  A (39)asset value per share 每股资产价值   /9P7;1?  
  A (40)associated company 联营公司   %){/O}I]>  
  A (41)attainable standard 可达标准   |Df`Aq(eYJ  
m #6p= E  
 A (42)attributable profit 可归属利润   Xfg?\j/  
  A (43)audit 审计   XC/M:2$  
  A (44)audit report 审计报告   d=\\ik8  
  A (45)auditing standards 审计准则   k4:=y9`R}$  
  A (46)authorized share capital 额定股本   Xo.3OER  
  A (47)available hours 可用小时   wn<k "6x  
  A (48)avoidable costs 可避免成本 (0?FZ.9%  
  B (49)back-to-back loan 易币贷款   pMUUF5  
  B (50)backflush accounting 倒退成本计算   z!k  
  B (51)bad debts 坏帐   qCm%};yt  
  B (52)bad debts ratio 坏帐比率   =3 ;! 5P  
  B (53)bank charges 银行手续费   XwU1CejP0  
  B (54)bank overdraft 银行透支   nAj +HLO  
  B (55)bank reconciliation 银行存款调节表   t`V U<  
  B (56)bank statement 银行对账单   uBM%E OE  
  B (57)bankruptcy 破产   j zZEP4  
  B (58)basis of apportionment 分摊基础   [,z>msEB.  
  B (59)batch 批量   0? KvR``Aj  
  B (60)batch costing 分批成本计算   ah!RQ2hDrV  
  B (61)beta factor B(市场)风险因素   '0qKb*  
  B (62)bill 账单   9Z3Y,`R,  
  B (63)bill of exchange 汇票   f~p[izt  
  B (64)bill of landing 提单   @_;vE(!5  
  B (65)bill of materials 用料预计单   i^}DIx{  
  B (66)bill payable 应付票据   $f6wmI;<y  
  B (67)bill receivable 应收票据   >lO]/3j1  
  B (68)bin card 存货记录卡   f2Tz5slE  
  B (69)bonus 红利   {E1^Wn1M  
  B (70)book-keeping 薄记   _ukBp*u  
  B (71)Boston classification 波士顿分类   C7 9~@ %T  
  B (72)breakeven chart 保本图   {8~xFYc:  
  B (73)breakeven point 保本点   0INlo   
  B (74)breaking-down time 复位时间   RUV:   
  B (75)budget 预算   {w9GMqq  
  B (76)budget center 预算中心   CX>QP&Gj  
  B (77)budget cost allowance 预算成本折让   dJmr!bN\;  
  B (78)budget manual 预算手册   z"{Ji{>%=  
  B (79)budget period 预算期间   2wYY0=k2  
  B (80)budgetary control 预算控制   M/8EaQs}  
  B (81)budgeted capacity 预算生产能力   82=>I*0Q  
  B (82)burden 制造费用   &[-b #&y  
  B (83)business center 经营中心   KMV&c  
  B (84)business entity 营业个体   0tN/P+!|  
  B (85)business unit 经营单位    'v&f  
 B (86)buy-out management 管理性购买产权   XSo$;q\  
  B (87)by-product 副产品 G:|=d0  
  C (88)called-up share capital 催缴股本   <cR]-Yr~  
  C (89)capacity 生产能力   X&|y|  
  C (90)capacity ratios 生产能力比率   C;eM:v0A[  
  C (91)capital 资本   /q6 ^.>b  
  C (92)capital assets pricing model资本资产计价模式   X>s'_F?  
  C (93)capital commitment 承诺资本   f}zv@6#&  
  C (94)capital employed 已运用的资本    )9$>i5l  
  C (95)capital expenditure 资本支出   "]1| %j  
  C (96)capital expenditureauthorization 资本支出核准   VrZ6m  
  C (97)capital expenditure control 资本支出控制   |(UkI?V  
  C (98)capital expenditure proposal资本支出申请   /Os;,g  
  C (99)capital funding planning 资本基金筹集计划   *Zk$P.]  
  C (100)capital gain 资本收益   $N17GqoC  
  C (101)capital investment appraisal资本投资评估   9uA2M!~i2  
  C (102)capital maintenance 资本保全   ]`O??wN  
  C (103)capital resource planning 资本资源计划   2z=aP!9]  
  C (104)capital surplus 资本盈余   ^CQVqa${]  
  C (105)capital turnover 资本周转率   CB%O8d #  
  C (106)card 记录卡   a*KJjl?k  
  C (107)cash 现金   Kx5VR4f`J@  
  C (108)cash account 现金账户   Bis'59?U_  
  C (109)cash book 现金账薄   _6&TCd<  
  C (110)cash cow 金牛产品   #~@Cl9[)D  
  C (111)cash flow 现金流量   s*.&DN  
  C (112)cash discounted 现金贴现   b:>t1S Ul  
  C (113)cash flow budget 现金流量预算   @G>Q(a*,  
  C (114)cash flow statement 现金流量表   VT`C<'   
  C (115)cash ledger 现金分类账   *Z=:?4u  
  C (116)cash limit 现金限额   IAa}F!6Q1  
  C (117)CCA 现时成本会计   b'5L|1d  
  C (118)center 中心   j?cE0 hz  
  C (119)changeover time 变更时间   v6_fF5N/  
  C (120)chartered entity 特许经济个体   > z1q\cz  
  C (121)cheque 支票   fp2.2 @ [  
  C (122)cheque register 支票登记薄   V sMTzGr  
  C (123)coin analysis 零钱分类   lQnqPQY  
  C (124)classification 分类   &KZr`"cT#  
  C (125)clock card 工时卡   )]a{cczL"  
  C (126)code 代码   @ wJ|vW_.  
  C (127)commitment accounting 承诺确认会计   P% ZCACzV  
  C (128)common cost 共同成本   '-5Q>d~&h  
  C (129)company limited byguarantee 有限担保责任公司   %N }0,a0  
C (130)company limited shares 股份有限公司   F8%.-.l)  
  C (131)competitive position 竞争能力状况   \z>L,U  
  C (132)concept 概念   =]yzy:~ey  
  C (133)conglomerate 跨行业企业   GH!Lu\y\  
  C (134)consistency concept 一致性概念   MehMhH Y  
  C (135)consolidated accounts 合并报表   [#Y7iN&  
  C (136)consolidation accounting 合并会计   ,8MUTXd@ V  
  C (137)consortium 财团   yw9)^JU8"  
  C (138)contingency plan 应急计划   h1'j1uI  
  C (139)contingent liabilities 或有负债   }Kc03Ue`%e  
  C (140)continuous operation 连续生产   mUW4d3tE  
  C (141)contra 抵消   %uW q)D4r  
  C (142)contract cost 合同成本   y.'5*08S0  
  C (143)contract costing 合同成本计算   pN ^^U[  
  C (144)contribution 贡献毛益   TUV&9wKXo  
  C (145)contribution centre 贡献中心   bF X0UE>  
  C (146)contribution chart 贡献图   eURj'8o),  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C VyE5w  
  C (148)contribution to salesration 贡献毛益对销售比率   -l # h^  
  C (149)control 控制   O0VbKW0h3  
  C (150)control account 控制帐户   FV->226o%  
  C (151)control limits 控制限度   |wFfVDp  
  C (152)controllability concept 可控制概念   p#eai  
  C (153)controllable cost 可控制成本   93aRWEu3  
  C (154)conversion cost 加工成本   |6d0,muN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R!8qkG  
  C (156)corporate appraisal 公司评估   @1UC9}>  
  C (157)corporate planning 公司计划   ^t{ 2k [@  
  C (158)corporate social reporting 公司社会报告   ]a} K%D)H  
  C (159)corporation 股份公司   N @24)g?  
  C (160)cost 成本   mDT"%I"4j  
  C (161)cost account 成本帐户   PfRe)JuB  
  C (162)cost accounting 成本会计   RZ#~^5DiO  
  C (163)cost accounting manual 成本手册   18xT2f  
  C (164)cost accounts calendar 成本报表的日历时间   `Z 3p( G  
  C (165)cost adjustment 成本调整   L\u6EMyV  
  C (166)cost allocation 成本分配   j(|9>J*,~G  
  C (167)cost apportionment 成本分摊   l6wN&JHTh  
  C (168)cost attribution 成本归属   cn~M: LW23  
  C (169)cost audit 成本审计   '%2q' LqSA  
  C (170)cost behaviour 成本性态   NQx`u"=  
  C (171)cost benefit analysis 成本效益分析   O_u2V'jy9  
  C (172)cost center 成本中心   .(7 end<  
  C (173)cost driver 成本动因
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