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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 *l}q,9iQ-  
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  1.audit   审计 &( Z8G~h4  
  2.attestation   鉴证 ?%?@?W>s@  
  3.credibility   可信赖程度 D n^RZLRhy  
  4.audit of financial statements 财务报表审计   ~*RNJ  
  5.agreed-upon procedures 执行商定程序 R lv|DED$  
  6.high levels of assurance 高水平保证 Q'Q^K  
  7.compilation 编制 k&^fIz  
  8.reliability 可靠性 -LF^u;s8&S  
  9.relevance 相关性 +%0+  
  10.professional skepticism 职业谨慎 #R &F  
  11.objectivity 客观性 +=*ZH `qX  
  12. professional competence 专业胜任能力 m]85F^R0  
  13.Senior/CPA-in-charge 项目经理 $WDa} ~j~^  
  14.audit engagement letter 业务约定书 [b`k\~N4r  
  15.recurring audit 连续审计 <X:7$v6T|  
  16.the client 委托人 AV?*r-vWL.  
  17.change CPA 更换注册会计 (%".=x-  
  18.the existing CPA 现任注册会计师 ke/QFN-`  
  19.the successor CPA 后任注册会计师 arnu|paw  
  20.the preceding CPA前任注册会计师 3S Dw-k  
  21.issue the audit report 出具审计报告 ibh!8"[  
  22.expert 专家 m}k rG  
  23.the board of directors 董事会 .Sm7na K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M!,WU[mP  
  25.assess material misstatement risks评估重大错报风险 <EJC.W WJa  
  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  RszqDm  
  27.a general knowledge of —— 初步了解―――的情况 cu |{cy-  
  28.a more knowledge of—— 进一步了解的情况 +Oo>V~  
  29.the prior year‘s working papers 以前年度工作底稿 'w DNP_  
  30.minutes of meeting 会议纪要 &<4Jyhm:o  
  31.business risks 经营风险 f>dWl$/_s  
  32.appropriateness 适当性 dQt]r  
  33.accounting estimate 会计估计 A+AqlM+$i  
  34.management representations 管理层声明 S?&ntUah  
  35.going concern assumption 持续经营假设 J 5~bs*a8  
  36.audit plan 审计计划 8^2Q ~{i  
  37.significant audit areas 重点审计领域 X ZfT;!wF&  
  38.error 错误 [W` _`  
  39.fraud舞弊 (c_E*>c)  
  40.modified or additional procedures 修改或追加审计程序 , j7&(V~  
  41.misappropriation of assets 侵占资产 >%t"VpvR  
  42.transactions without substance 虚假交易 7D<M\l8G  
  43.unusual pressures 异常压力 HqOzArp3  
  44.the suspected noncompliance 涉嫌存在违法行为 0P z"[  
  45.materialiy 重要性 A^xD Axk  
  46.exceed the materiality level 超过重要性水平 oQAD 3a  
  47.approach the materiality level 接近重要性水平 =*fOej>G  
  48.an acceptably low level 可接受水平 .,I^)8c  
  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 +eQg+ @u  
  50.misstatements or omissions 错报或漏报 uN2Ck  
  51.aggregate 总计 h",kA(+P  
  52.subsequent events 期后事项 aVEg%8  
  53.adjust the financial statements 调整财务报表 J'W6NitMr  
  54.perform additional audit procedures 实施追加的审计程序 YFeF(k!!n  
  55.audit risk 审计风险 +9M#-:qB  
  56.detection risk 检查风险 R]H/Jv\'  
  57.inappropriate audit opinion 不适当的审计意见 M"W-|t)~  
  58.material misstatement 重大的错报 dL!PpLR$2  
  59.tolerable misstatement 可容忍错报 C0J/FFBQ^  
  60.the acceptable level of detection risk 可接受的检查风险 KFx4"f%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 h{#Hwp  
  62.simall business 小规模企业 4@- 'p  
  63.accounting system 会计系统 [5yLg  
  64.test of control 控制测试 ly9.2<oz}L  
  65.walk-through test 穿行测试 1$H*E ~  
  66.communication 沟通 {wVj-w=<W  
  67.flow chart 流程图 Xgou7x<  
  68.reperformance of internal control 重新执行 J sde+G,N  
  69.audit evidence 审计证据 M|xd9kA^  
  70.substantive procedures 实质性程序 0CX2dk"UB^  
  71.assertions 认定 HJ~0_n&  
  72.esistence 存在 7b7@"Zw*  
  73.occurrence 发生 =f4> vo}@k  
  74.completeness 完整性 9l<f?OzAO  
  75.rights and obligations 权利和义务 lcO;3CrJ!  
  76.valuation and allocation 计价和分摊 >NDI<9<'0}  
  77.cutoff 截止 1ayL*tr  
  78.accuracy 准确性 ap,%)on^  
  79.classification 分类 ;W 16Hr Z  
  80.inspection 检查 TL'^@Y7X5  
  81.supervision of counting 监盘 _P,3~ ;  
  82.observation 观察 xvU@,bzz  
  83.confirmation 函证 zg>4/10P1q  
  84.computation 计算 WTK )SKa,.  
  85.analytical procedures 分析程序 -k(bM:  
  86.vouch 核对 W~b->F  
  87.trace 追查 2"~|k_  
  88.audit sampling 审计抽样 vuN!7*d+  
  89.error 误差 4C m+xAXG  
  90.expected error 预期误差 ;tg9$P<85  
  91.population 总体 F)XO5CBK  
  92.sampling risk 抽样风险 _!_%Afz  
  93.non- sampling risk 非抽样风险 Qx<86a KkF  
  94.sampling unit 抽样单位 4b5'nu  
  95.statistical sampling 统计抽样 Ts)ox}rYVm  
  96.tolerable error 可容忍误差 q.I  
  97.the risk of under reliance 信赖不足风险 (m:ktd=x  
  98.the risk of over reliance 信赖过度风险 LlbRr.wL  
  99.the risk of incorrect rejection 误拒风险 [ H|ifi  
  100. the risk of incorrect acceptance 误受风险 : ZehBu  
  101.working trial balance 试算平衡表 )a99@`L\P  
  102.index and cross-referencing 索引和交叉索引 ol#| .a2O  
  103.cash receipt 现金收入 m6+4}=Cn  
  104.cash disbursement 现金支出 ~&{LMf  
  105.bank statement 银行对账单 ~!//|q^ J]  
  106.bank reconciliation 银行存款余额调节表 9IfeaoZZ4q  
  107.balance sheet date 资产负债表日 <+3-(&  
  108.net realizable value 可变现净值 ,.6)y1!  
  109.storeroom 仓库 *M^(A}+O  
  110.sale invoice 销售发票 L JW0UF|  
  111.price list 价目表 ,]FcWx \u  
  112.positive confirmation request 积极式询证函 W[BwHNxyg  
  113.negative confirmation request 消极式询证函 ]&+,`1_q  
  114.purchase requisition 请购单 S~GL_#a  
  115.receiving report 验收报告 I)s~kA.e  
  116.gross margin 毛利 Wks?9 )Is  
  117.manufacturing overhead 制造费用 V)q|U6R  
  118.material requisition 领料单 _4^#VD#f  
  119.inventory-taking 存货盘点 ^p7g[E&  
  120.bond certificate 债券 A4Sb(X|j  
  121.stock certificate 股票 o!$O+%4  
  122.audit report 审计报告 qE:/~Q0  
  123.entity 被审计单位 $*-UY  
  124.addressee of the audit report 审计报告的收件人 /u&{=nU  
  125.unqualified opinion 无保留意见 1[4 2f#  
  126.qualified opinion 保留意见 v#X l  
  127.disclaimer of opinion 无法表示意见 qL;u59  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YZ\a#s ,0  
  A (2)absorbed overhead 已吸收制造费用 ~Y)h[  
  A (3)absorption costing 吸收成本计算 SOg>0VH)  
  A (4)account 账户,报表   Z4VNm1qs  
  A (5)accounting postulate 会计假设   5yl[#>qt  
  A (6)accounting series release 会计公告文件   e<Bw duy  
  A (7)accounting valuation 会计计价   )\3 RR.p  
  A (8)account sale 承销清单 .=`r?#0  
  A (9)accountability concept 经营责任概念   J}?:\y<  
  A (10)accountancy 会计职业   K+P:g%M  
  A (11)accountant 会计师   =sFLzAu8  
  A (12)accounting 会计   V(#z{!  
  A (13)agency cost 代理成本   8 o ^ h\9I  
  A (14)accounting bases 会计基础   .).}ffhOL  
  A (15)accounting manual 会计手册   G?$0OU  
  A (16)accounting period 会计期间   3q}fDM(@J  
  A (17)accounting policies 会计方针   W`k||U9  
  A (18)accounting rate of return 会计报酬率   ~[*\YN);  
  A (19)accounting reference date 会计参照日   Hzdyf Z!jR  
  A (20)accounting reference period 会计参照期间   rfH'&k  
  A (21)accrual concept 应计概念   (^lw<$N  
  A (22)accrual expenses 应计费用   +!6dsnr8  
  A (23)acid test ration 速动比率(酸性测试比率)   /$-Tg) o5i  
  A (24)acquisition 购置   'h*^;3@*  
  A (25)acquisition accounting 收购会计   ~tM+!  
  A (26)activity based accounting 作业基础成本计算   d&G#3}kOb%  
  A (27)adjusting events 调整事项   Y;I>rC (  
  A (28)administrative expenses 行政管理费   P/?'ea  
  A (29)advice note 发货通知   Z]^Ooy[pb  
  A (30)amortization 摊销   ]/cVlpZ{f  
  A (31)analytical review 分析性检查   7SVq fWp  
  A (32)annual equivalent cost 年度等量成本法   {vf4l4J(  
  A (33)annual report and accounts 年度报告和报表   $-#|g  
  A (34)appraisal cost 检验成本   tqYwP Sr  
  A (35)appropriation account 盈余分配账户   v<u`wnt  
  A (36)articles of association 公司章程细则   #)7THx/=  
  A (37)assets 资产   ]IQ`.:g=9  
  A (38)assets cover 资产保障   &l-1.muQ  
  A (39)asset value per share 每股资产价值   Li2-G  
  A (40)associated company 联营公司   {37v.4d;  
  A (41)attainable standard 可达标准   2leTEs5aK`  
ZNN^  
 A (42)attributable profit 可归属利润   [+8in\T i  
  A (43)audit 审计   #[LnDU8>9  
  A (44)audit report 审计报告   uKF)'gj  
  A (45)auditing standards 审计准则   hT  DFIYV  
  A (46)authorized share capital 额定股本   *;u'W|"/~  
  A (47)available hours 可用小时   d!z}!  :  
  A (48)avoidable costs 可避免成本 *Y\C5L ]  
  B (49)back-to-back loan 易币贷款   E(p*B8d  
  B (50)backflush accounting 倒退成本计算   [gE_\=FSKu  
  B (51)bad debts 坏帐   a?K3/0G  
  B (52)bad debts ratio 坏帐比率   kaG@T,pH(  
  B (53)bank charges 银行手续费   UZDXv=r|  
  B (54)bank overdraft 银行透支   e{ RhMjX<D  
  B (55)bank reconciliation 银行存款调节表   knb 9s`wR  
  B (56)bank statement 银行对账单   1RM@~I$0  
  B (57)bankruptcy 破产   M[1!#Q><!  
  B (58)basis of apportionment 分摊基础   9o<5Z=  
  B (59)batch 批量   r&0IhE  
  B (60)batch costing 分批成本计算   u301xc,N<z  
  B (61)beta factor B(市场)风险因素   >JUOS2  
  B (62)bill 账单   B3 NDx+%m  
  B (63)bill of exchange 汇票   8}_M1w6v  
  B (64)bill of landing 提单   ,)beK*Iw  
  B (65)bill of materials 用料预计单   }\Ri:&?  
  B (66)bill payable 应付票据   6-6ha7]s  
  B (67)bill receivable 应收票据   /Y_)dz^@  
  B (68)bin card 存货记录卡   w;=g$Bn  
  B (69)bonus 红利   g*-%.fNA  
  B (70)book-keeping 薄记   Xub<U>e;b  
  B (71)Boston classification 波士顿分类   T P#Hq  
  B (72)breakeven chart 保本图   i[V\RKH*F  
  B (73)breakeven point 保本点   ?VRf5 Cr-  
  B (74)breaking-down time 复位时间   p?idl`?^3  
  B (75)budget 预算   CA[3 R  
  B (76)budget center 预算中心   *MD\YFXR  
  B (77)budget cost allowance 预算成本折让   ,B8u?{O  
  B (78)budget manual 预算手册   Gw@]w;ed  
  B (79)budget period 预算期间   tmVGJ+gz  
  B (80)budgetary control 预算控制   _i@4R<  
  B (81)budgeted capacity 预算生产能力   gF53[\w^v  
  B (82)burden 制造费用   X Z4q{^o  
  B (83)business center 经营中心   <Y"h2#M"  
  B (84)business entity 营业个体   *w,C5 f  
  B (85)business unit 经营单位   ww#]i&6  
 B (86)buy-out management 管理性购买产权   .sBwJZ  
  B (87)by-product 副产品 ^X\SwgD2w  
  C (88)called-up share capital 催缴股本   Q xm:5P  
  C (89)capacity 生产能力   jn,_Ncd#  
  C (90)capacity ratios 生产能力比率   BH3%dh :9  
  C (91)capital 资本   EgB$y"fs  
  C (92)capital assets pricing model资本资产计价模式   e,8[fp-7  
  C (93)capital commitment 承诺资本   O+ghw1/  
  C (94)capital employed 已运用的资本   @F/yc  
  C (95)capital expenditure 资本支出   <!G%P4)  
  C (96)capital expenditureauthorization 资本支出核准   `2l j{N  
  C (97)capital expenditure control 资本支出控制   OGWZq(c"6  
  C (98)capital expenditure proposal资本支出申请   J<h! H  
  C (99)capital funding planning 资本基金筹集计划   $ts1XIK%  
  C (100)capital gain 资本收益   SDHJX8Hq  
  C (101)capital investment appraisal资本投资评估   Bp9_\4  
  C (102)capital maintenance 资本保全   9ymx;  
  C (103)capital resource planning 资本资源计划   >p?Vv0*  
  C (104)capital surplus 资本盈余   9kby-A4  
  C (105)capital turnover 资本周转率   Mv_-JE9#>o  
  C (106)card 记录卡   kT12  
  C (107)cash 现金   eFXQ~~gOj  
  C (108)cash account 现金账户   ]}z"H@k  
  C (109)cash book 现金账薄   HF;$Wf+=J  
  C (110)cash cow 金牛产品   q<Z`<e  
  C (111)cash flow 现金流量   ]9hXiY  
  C (112)cash discounted 现金贴现   #dhce0m  
  C (113)cash flow budget 现金流量预算    eo&^~OVT  
  C (114)cash flow statement 现金流量表   oa<%R8T?@  
  C (115)cash ledger 现金分类账   }-N4D"d4o  
  C (116)cash limit 现金限额   '4e, e|r  
  C (117)CCA 现时成本会计   H{U(Rt]K  
  C (118)center 中心   kkU#0p?7  
  C (119)changeover time 变更时间   5KgAY;|  
  C (120)chartered entity 特许经济个体   z{wZLqG  
  C (121)cheque 支票   w0&|8y  
  C (122)cheque register 支票登记薄   K*9~ g('  
  C (123)coin analysis 零钱分类   6^NL>|?  
  C (124)classification 分类   {'NXJ!I;t  
  C (125)clock card 工时卡   )uRR!<"~  
  C (126)code 代码   mPJ@hr%3  
  C (127)commitment accounting 承诺确认会计   lEXI<b'2  
  C (128)common cost 共同成本   tb/`*Yl@  
  C (129)company limited byguarantee 有限担保责任公司   *6/OLAkyF  
C (130)company limited shares 股份有限公司   c@|f'V4  
  C (131)competitive position 竞争能力状况   rk8Cea  
  C (132)concept 概念   .Ge`)_e  
  C (133)conglomerate 跨行业企业   <TEDqQ  
  C (134)consistency concept 一致性概念   Z t ;u8O  
  C (135)consolidated accounts 合并报表   z*e`2n#\  
  C (136)consolidation accounting 合并会计   DDBf89$\  
  C (137)consortium 财团   )~be<G( a  
  C (138)contingency plan 应急计划   L2> )HG  
  C (139)contingent liabilities 或有负债   7RCVqc"  
  C (140)continuous operation 连续生产   p|n!R $_g\  
  C (141)contra 抵消   5gKXe4}\/|  
  C (142)contract cost 合同成本   3DOc,}nI~@  
  C (143)contract costing 合同成本计算   o-+H-  
  C (144)contribution 贡献毛益   V\*J"ZP&  
  C (145)contribution centre 贡献中心   63HtZ=hO7  
  C (146)contribution chart 贡献图   BT|n+Y[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   WCyjp  
  C (148)contribution to salesration 贡献毛益对销售比率   -GZ:}<W 6+  
  C (149)control 控制   w~ O)DhC  
  C (150)control account 控制帐户   jZR2Nx}16  
  C (151)control limits 控制限度   B4t,@,\O  
  C (152)controllability concept 可控制概念   [PH56f  
  C (153)controllable cost 可控制成本   gQ$0 |0O  
  C (154)conversion cost 加工成本   kJ"}JRA<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z)!#+m83>-  
  C (156)corporate appraisal 公司评估   ODCv^4}9  
  C (157)corporate planning 公司计划   yC\!6pg  
  C (158)corporate social reporting 公司社会报告   2Q)pT$  
  C (159)corporation 股份公司   v(`5exWV  
  C (160)cost 成本   TXbnK"XQ  
  C (161)cost account 成本帐户   6F; |x  
  C (162)cost accounting 成本会计   ZsN3 MbY  
  C (163)cost accounting manual 成本手册   d6ckvD[  
  C (164)cost accounts calendar 成本报表的日历时间   ~F 13}is  
  C (165)cost adjustment 成本调整   9)J)r \  
  C (166)cost allocation 成本分配   seiE2F[  
  C (167)cost apportionment 成本分摊   xG:7AGZ$[  
  C (168)cost attribution 成本归属   T854}RX[{  
  C (169)cost audit 成本审计   |vY|jaV}  
  C (170)cost behaviour 成本性态   u& <NBxY  
  C (171)cost benefit analysis 成本效益分析   '@f#GNRT  
  C (172)cost center 成本中心   j$Vtd &  
  C (173)cost driver 成本动因
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