论坛风格切换切换到宽版
  • 3362阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
[DC8X P5 <  
^J< I Ia4  
注会《审计》英语常用词汇 2)Grl;T]s  
JZNRMxu  
PF2PMEBx!  
  1.audit   审计 #;)Oi9{9;  
  2.attestation   鉴证 Ya<S/9c  
  3.credibility   可信赖程度 R7r` (c!  
  4.audit of financial statements 财务报表审计 casva;  
  5.agreed-upon procedures 执行商定程序 WolkW:(Cg  
  6.high levels of assurance 高水平保证 Kp'_lKW)]q  
  7.compilation 编制 zp:kdN7!^  
  8.reliability 可靠性 |,c QJ  
  9.relevance 相关性 szu!*wc9  
  10.professional skepticism 职业谨慎 O; 7`*}m  
  11.objectivity 客观性 P%A;EF~ v  
  12. professional competence 专业胜任能力 PTWP7A [  
  13.Senior/CPA-in-charge 项目经理 :3pJGMv(  
  14.audit engagement letter 业务约定书 6oMU) DIa  
  15.recurring audit 连续审计 _HW~sz|  
  16.the client 委托人 Aw~ =U!  
  17.change CPA 更换注册会计 ?n)d: )Ud"  
  18.the existing CPA 现任注册会计师 < ^c?M[ j  
  19.the successor CPA 后任注册会计师 jNhiY  
  20.the preceding CPA前任注册会计师 `w` f[dU-  
  21.issue the audit report 出具审计报告 gHpA@jdC*  
  22.expert 专家 }:<`L\8q\  
  23.the board of directors 董事会 hO w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?{[ ISk)  
  25.assess material misstatement risks评估重大错报风险 n!z7N3Ak>  
  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 SR)G!9z_/  
  27.a general knowledge of —— 初步了解―――的情况 @E;'Ffo  
  28.a more knowledge of—— 进一步了解的情况 8yij=T*  
  29.the prior year‘s working papers 以前年度工作底稿 YRa{6*M  
  30.minutes of meeting 会议纪要 C62:G+W&o  
  31.business risks 经营风险 .<%2ON_  
  32.appropriateness 适当性 NF8'O  
  33.accounting estimate 会计估计 rp^= vfW  
  34.management representations 管理层声明 N4]QmRX/j  
  35.going concern assumption 持续经营假设 XVr>\T4  
  36.audit plan 审计计划 `2-6Qv  
  37.significant audit areas 重点审计领域 a9]F.Jm  
  38.error 错误 GOrDD p  
  39.fraud舞弊 w.Cw)# N  
  40.modified or additional procedures 修改或追加审计程序 # JMww  
  41.misappropriation of assets 侵占资产 B3|h$aKC  
  42.transactions without substance 虚假交易 ]^j:}#R  
  43.unusual pressures 异常压力 _/(DEF+G  
  44.the suspected noncompliance 涉嫌存在违法行为 < %@e<,8  
  45.materialiy 重要性 tljZE)  
  46.exceed the materiality level 超过重要性水平 +yYxHIOZ(  
  47.approach the materiality level 接近重要性水平 [d 30mVM  
  48.an acceptably low level 可接受水平 KmS$CFsGL  
  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 ^/@Z4(E  
  50.misstatements or omissions 错报或漏报 011 N  
  51.aggregate 总计 g~E N3~  
  52.subsequent events 期后事项 qaJ$0,]H+  
  53.adjust the financial statements 调整财务报表 hWc`4xdl  
  54.perform additional audit procedures 实施追加的审计程序 ykK21P,v  
  55.audit risk 审计风险 jB) RvvMU5  
  56.detection risk 检查风险 WV5z~[  
  57.inappropriate audit opinion 不适当的审计意见 -KV)1kET  
  58.material misstatement 重大的错报 WXHvUiFf  
  59.tolerable misstatement 可容忍错报 ^u2unZ9BK!  
  60.the acceptable level of detection risk 可接受的检查风险 h,-2+}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TQ`s&8"P  
  62.simall business 小规模企业 K^32nQX  
  63.accounting system 会计系统 [0c7fH`8V  
  64.test of control 控制测试 bd|ZhRsL  
  65.walk-through test 穿行测试 QIl=Ho"c  
  66.communication 沟通 9dS<^E(ZF  
  67.flow chart 流程图 MpY/G%3  
  68.reperformance of internal control 重新执行 HGycF|]2  
  69.audit evidence 审计证据 *^[m?3"W  
  70.substantive procedures 实质性程序 *<r\:g  
  71.assertions 认定 yM,.{m@F<  
  72.esistence 存在 +vf~s^  
  73.occurrence 发生 T{ WJf-pI  
  74.completeness 完整性 CE,0@%6F*  
  75.rights and obligations 权利和义务 `r#]d T[g  
  76.valuation and allocation 计价和分摊 _*iy *:(o  
  77.cutoff 截止 ohEIr2  
  78.accuracy 准确性 up_Qv#`Q  
  79.classification 分类 5>r2&72=  
  80.inspection 检查 kPRG^Ox8e  
  81.supervision of counting 监盘 EBQ,Ypv  
  82.observation 观察 Z$*m=]2  
  83.confirmation 函证 ,c]<Yu  
  84.computation 计算 GZxPh&BM?  
  85.analytical procedures 分析程序 oS>VN<  
  86.vouch 核对 uuaoBf  
  87.trace 追查 @kst G3@  
  88.audit sampling 审计抽样 `@<>"ff#F  
  89.error 误差 7a0T]  
  90.expected error 预期误差 gh9Gc1tKt  
  91.population 总体 F TgqE@  
  92.sampling risk 抽样风险 G^1 5V'*  
  93.non- sampling risk 非抽样风险 ol3].0Vc]  
  94.sampling unit 抽样单位 Mi^/`1  
  95.statistical sampling 统计抽样 wXR7Ifrv  
  96.tolerable error 可容忍误差 xaN[ru@  
  97.the risk of under reliance 信赖不足风险 '@6O3z_{  
  98.the risk of over reliance 信赖过度风险 Jb;@'o6  
  99.the risk of incorrect rejection 误拒风险 } "QL"%  
  100. the risk of incorrect acceptance 误受风险  E\5Cf2Ox  
  101.working trial balance 试算平衡表 J;DTh ]z?:  
  102.index and cross-referencing 索引和交叉索引 $G<!+^T  
  103.cash receipt 现金收入 O[Yc-4  
  104.cash disbursement 现金支出 E$"`|D f  
  105.bank statement 银行对账单 ,DL%oQR  
  106.bank reconciliation 银行存款余额调节表 -3GlpC22  
  107.balance sheet date 资产负债表日 :DG7Z  
  108.net realizable value 可变现净值 fphi['X   
  109.storeroom 仓库 1[] 9EJ  
  110.sale invoice 销售发票 <`)vp0  
  111.price list 价目表 h"}c_l Y9  
  112.positive confirmation request 积极式询证函 %\f<N1~*  
  113.negative confirmation request 消极式询证函 T)#e=WcP]  
  114.purchase requisition 请购单 T`$!/BlZ  
  115.receiving report 验收报告 mI> =S  
  116.gross margin 毛利 [,yYr  
  117.manufacturing overhead 制造费用 %n{ue9  
  118.material requisition 领料单 Je*hyi7  
  119.inventory-taking 存货盘点 $Wn!vbL  
  120.bond certificate 债券 6DuA  
  121.stock certificate 股票 /{R>o0oW  
  122.audit report 审计报告 { Gvv^.H7  
  123.entity 被审计单位 i'YM9*yN  
  124.addressee of the audit report 审计报告的收件人 dy.U;  
  125.unqualified opinion 无保留意见 2{|mL`$04<  
  126.qualified opinion 保留意见 T9NTL\;  
  127.disclaimer of opinion 无法表示意见 itmFZZh  
  128.adverse opinion 否定意见
_{2/QP}  
2cQG2N2*  
A (1)ABC 作业基础成本计算   $!goM~pZ  
  A (2)absorbed overhead 已吸收制造费用 5~FXy{ZIH  
  A (3)absorption costing 吸收成本计算 RI2/hrW  
  A (4)account 账户,报表   7pO/! Lm  
  A (5)accounting postulate 会计假设   X1XmaO% A  
  A (6)accounting series release 会计公告文件   -|2k$W  
  A (7)accounting valuation 会计计价   LjySO2  
  A (8)account sale 承销清单 /?%1;s:'  
  A (9)accountability concept 经营责任概念   m)ENj6A>yP  
  A (10)accountancy 会计职业   X?aj0# Q  
  A (11)accountant 会计师   (DQ ]58&  
  A (12)accounting 会计   \R[f< K%  
  A (13)agency cost 代理成本   "Z]z9(  
  A (14)accounting bases 会计基础   |hD)=sCj  
  A (15)accounting manual 会计手册   ~.$ca.Gf  
  A (16)accounting period 会计期间   T@R2H&L  
  A (17)accounting policies 会计方针   EkpM'j=  
  A (18)accounting rate of return 会计报酬率   |wM<n  
  A (19)accounting reference date 会计参照日   m%%\k \  
  A (20)accounting reference period 会计参照期间   /_mU%fl  
  A (21)accrual concept 应计概念   Utj4f-M  
  A (22)accrual expenses 应计费用   "IJ 9vXI  
  A (23)acid test ration 速动比率(酸性测试比率)   )mu[ye"p  
  A (24)acquisition 购置   U>hpYqf_  
  A (25)acquisition accounting 收购会计   LMRq.wxbbB  
  A (26)activity based accounting 作业基础成本计算   Gt$PBlq0  
  A (27)adjusting events 调整事项   F;8 Uvj  
  A (28)administrative expenses 行政管理费   ]sD lZJX<M  
  A (29)advice note 发货通知   f {j`d&|  
  A (30)amortization 摊销   gaU(ebsE  
  A (31)analytical review 分析性检查   5ajd$t  
  A (32)annual equivalent cost 年度等量成本法   (mgv:<c;BA  
  A (33)annual report and accounts 年度报告和报表   HX#$ ^@ Q(  
  A (34)appraisal cost 检验成本   a 9!.e rM  
  A (35)appropriation account 盈余分配账户   -Mzm~@_s]  
  A (36)articles of association 公司章程细则   E`b<^l`  
  A (37)assets 资产   1T 8|>2m 3  
  A (38)assets cover 资产保障   \ZtF,`Z  
  A (39)asset value per share 每股资产价值   '3]M1EP  
  A (40)associated company 联营公司   9'0v]ar  
  A (41)attainable standard 可达标准   Q#PkfjXS  
-r%k)4_  
 A (42)attributable profit 可归属利润   8Z>=sUMQ  
  A (43)audit 审计   @n;$Edza/  
  A (44)audit report 审计报告   RA*W Ys&xb  
  A (45)auditing standards 审计准则   t_hr${  
  A (46)authorized share capital 额定股本   .zo>,*:t  
  A (47)available hours 可用小时   o)+Uyl   
  A (48)avoidable costs 可避免成本 W3A9uk6  
  B (49)back-to-back loan 易币贷款   r:5u(2  
  B (50)backflush accounting 倒退成本计算   )\+1*R|H}  
  B (51)bad debts 坏帐   {YIf rM  
  B (52)bad debts ratio 坏帐比率   Lnc>O'<5P9  
  B (53)bank charges 银行手续费   6Ao{Aej |  
  B (54)bank overdraft 银行透支   Vi>`g{\  
  B (55)bank reconciliation 银行存款调节表   Cznp(z  
  B (56)bank statement 银行对账单   zRFvWOxC\  
  B (57)bankruptcy 破产   z4rg.ai  
  B (58)basis of apportionment 分摊基础   ;uaZp.<um&  
  B (59)batch 批量   2}6StmE }  
  B (60)batch costing 分批成本计算   _)MbvF  
  B (61)beta factor B(市场)风险因素   QFU1l"(qGk  
  B (62)bill 账单   N4u-tlA  
  B (63)bill of exchange 汇票   {7^D!lis  
  B (64)bill of landing 提单   (3N;-   
  B (65)bill of materials 用料预计单   /{!?e<N>  
  B (66)bill payable 应付票据   P vW~EJ  
  B (67)bill receivable 应收票据   ~ekV*,R"  
  B (68)bin card 存货记录卡   ( tQ0-=z  
  B (69)bonus 红利   =6xxZy [  
  B (70)book-keeping 薄记   %Wa. 2s  
  B (71)Boston classification 波士顿分类   *eAzk2  
  B (72)breakeven chart 保本图   - aQf( =  
  B (73)breakeven point 保本点   \s_`ZEB  
  B (74)breaking-down time 复位时间   c}mWAZ=wF  
  B (75)budget 预算   li&&[=6 A  
  B (76)budget center 预算中心   VH6J @m  
  B (77)budget cost allowance 预算成本折让   ^gY3))2_  
  B (78)budget manual 预算手册   hw 0u?++  
  B (79)budget period 预算期间   _e$T'*q  
  B (80)budgetary control 预算控制   .iZo/_  
  B (81)budgeted capacity 预算生产能力   v|wO qS  
  B (82)burden 制造费用   cc:,,T /i  
  B (83)business center 经营中心   lH"4"r  
  B (84)business entity 营业个体   Iz9b5  
  B (85)business unit 经营单位   G'(8/os{  
 B (86)buy-out management 管理性购买产权   ,_I#+XiXY  
  B (87)by-product 副产品 !1xX)XD4y  
  C (88)called-up share capital 催缴股本   8}{W.np_  
  C (89)capacity 生产能力   {J]x81}*;  
  C (90)capacity ratios 生产能力比率   ehyCAp0oI  
  C (91)capital 资本   a$]i8AeG  
  C (92)capital assets pricing model资本资产计价模式   h.)o4(bO  
  C (93)capital commitment 承诺资本   Y(6p&I  
  C (94)capital employed 已运用的资本   _qsg2e}n  
  C (95)capital expenditure 资本支出   X^)v ZL?  
  C (96)capital expenditureauthorization 资本支出核准   L[ O.]2  
  C (97)capital expenditure control 资本支出控制   @]@6(To  
  C (98)capital expenditure proposal资本支出申请   /Gvd5  
  C (99)capital funding planning 资本基金筹集计划   hYSf;cG}A  
  C (100)capital gain 资本收益   d< b,].  
  C (101)capital investment appraisal资本投资评估   l@`Do[  
  C (102)capital maintenance 资本保全   Hg 2Rcl  
  C (103)capital resource planning 资本资源计划   !uSG 1j" y  
  C (104)capital surplus 资本盈余   ;l c/FV[/  
  C (105)capital turnover 资本周转率   Q[MWzsx  
  C (106)card 记录卡   ;ji[ "b  
  C (107)cash 现金   S94S[j0D  
  C (108)cash account 现金账户   1XJLGMW,  
  C (109)cash book 现金账薄   Ms14]M[\  
  C (110)cash cow 金牛产品   %IK[d#HO  
  C (111)cash flow 现金流量   o((!3H{ D  
  C (112)cash discounted 现金贴现   (X~JTH:e/  
  C (113)cash flow budget 现金流量预算   :Hq#co  
  C (114)cash flow statement 现金流量表   ]B3f$ ;W  
  C (115)cash ledger 现金分类账   i2X%xYv ^  
  C (116)cash limit 现金限额   `} S; _g!  
  C (117)CCA 现时成本会计   Lb}$)AcC  
  C (118)center 中心   pd}Cg'}X  
  C (119)changeover time 变更时间   WnL7 A:sZ  
  C (120)chartered entity 特许经济个体   PAS0 D #  
  C (121)cheque 支票   `]j:''K  
  C (122)cheque register 支票登记薄   ;%!]C0 ?  
  C (123)coin analysis 零钱分类   :EV*8{:aLU  
  C (124)classification 分类   Z!2%{HQ=q  
  C (125)clock card 工时卡   @ ('/NjTZ  
  C (126)code 代码   6D/K=-   
  C (127)commitment accounting 承诺确认会计   ]4eIhj?  
  C (128)common cost 共同成本   c|<E~_ .w@  
  C (129)company limited byguarantee 有限担保责任公司   =H;F{J "  
C (130)company limited shares 股份有限公司   % 9} ?*U  
  C (131)competitive position 竞争能力状况   _p;=]#+c&  
  C (132)concept 概念   !z2KQ 4C  
  C (133)conglomerate 跨行业企业   THY=8&x)  
  C (134)consistency concept 一致性概念   PgdHH:v)  
  C (135)consolidated accounts 合并报表    1fqJtP6  
  C (136)consolidation accounting 合并会计   K(}g!iT)~  
  C (137)consortium 财团   W[t0hbV w  
  C (138)contingency plan 应急计划   >b2wFo/em  
  C (139)contingent liabilities 或有负债   ^0HgE;4  
  C (140)continuous operation 连续生产   !yD$fY  
  C (141)contra 抵消   R3hyz~\x&  
  C (142)contract cost 合同成本   'g:.&4x_w  
  C (143)contract costing 合同成本计算   X ;Cl8  
  C (144)contribution 贡献毛益   )Y:C'*.r  
  C (145)contribution centre 贡献中心   \k.W F|~  
  C (146)contribution chart 贡献图   QE+HL8c^s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   SaFNPnk=  
  C (148)contribution to salesration 贡献毛益对销售比率   Z7dyPR  
  C (149)control 控制   c0QKx=  
  C (150)control account 控制帐户   W9:(P  
  C (151)control limits 控制限度   1<;G oC"  
  C (152)controllability concept 可控制概念   vbEO pY CS  
  C (153)controllable cost 可控制成本   k\Z7Dg$\D  
  C (154)conversion cost 加工成本   f"R'Q|7D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s y>}2orj~  
  C (156)corporate appraisal 公司评估   S#*aB2ZS  
  C (157)corporate planning 公司计划   '+v[z=.8]  
  C (158)corporate social reporting 公司社会报告   B3&C=*y  
  C (159)corporation 股份公司   xjh(;S'  
  C (160)cost 成本   11?d,6Jl  
  C (161)cost account 成本帐户   p(. z#o#  
  C (162)cost accounting 成本会计   dfT  
  C (163)cost accounting manual 成本手册   c\OLf_Uf  
  C (164)cost accounts calendar 成本报表的日历时间   mr>dZ)  
  C (165)cost adjustment 成本调整   SAhk`_  
  C (166)cost allocation 成本分配   :gTtWJ04]  
  C (167)cost apportionment 成本分摊   -+y3~^EYm,  
  C (168)cost attribution 成本归属   ){4!  
  C (169)cost audit 成本审计   rIeOli:<  
  C (170)cost behaviour 成本性态   t6Nkv;)>@  
  C (171)cost benefit analysis 成本效益分析   N#GMvU#R  
  C (172)cost center 成本中心   Ou{VDE  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个