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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 bT aKB-  
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  1.audit   审计 @5S'5)4pB  
  2.attestation   鉴证 S-7&$n  
  3.credibility   可信赖程度 5?^L))  
  4.audit of financial statements 财务报表审计 Ey|_e3Lf[  
  5.agreed-upon procedures 执行商定程序 + '_t)k^  
  6.high levels of assurance 高水平保证 !B}9gT  
  7.compilation 编制 6p)AQTh>  
  8.reliability 可靠性 5dj@N3ZX7;  
  9.relevance 相关性 0<-E)\:[g  
  10.professional skepticism 职业谨慎 0+*NHiH  
  11.objectivity 客观性 J{1H$[W~}  
  12. professional competence 专业胜任能力 c0gVW~I1  
  13.Senior/CPA-in-charge 项目经理 zXn-E  
  14.audit engagement letter 业务约定书 V}#X'~Ob  
  15.recurring audit 连续审计 "0P`=n  
  16.the client 委托人 |h\7Q1,1~2  
  17.change CPA 更换注册会计 AAevN3a#nI  
  18.the existing CPA 现任注册会计师 g 4[Vgmh J  
  19.the successor CPA 后任注册会计师 l}))vf=i  
  20.the preceding CPA前任注册会计师 [X.bR$>  
  21.issue the audit report 出具审计报告 {_O!mI*  
  22.expert 专家 $Iwvecn?I  
  23.the board of directors 董事会 5QMra5Nk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?FQ#I~'<  
  25.assess material misstatement risks评估重大错报风险 cQU;PH]  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D0r viO  
  27.a general knowledge of —— 初步了解―――的情况 CI'RuR3y]Z  
  28.a more knowledge of—— 进一步了解的情况 Xo34~V@(  
  29.the prior year‘s working papers 以前年度工作底稿 ^Co$X+  
  30.minutes of meeting 会议纪要 2X?GEO]/4  
  31.business risks 经营风险 <-umeY"n>  
  32.appropriateness 适当性 0@ Y#P|QF  
  33.accounting estimate 会计估计 to'7o8Z  
  34.management representations 管理层声明 k {*QU(  
  35.going concern assumption 持续经营假设 >NRppPqL  
  36.audit plan 审计计划 ')y2W1  
  37.significant audit areas 重点审计领域 [0 F~e  
  38.error 错误 \#{PV\x:Nn  
  39.fraud舞弊 zR"c j  
  40.modified or additional procedures 修改或追加审计程序 4ba*Nc*Yc  
  41.misappropriation of assets 侵占资产 Y}:~6`-jj  
  42.transactions without substance 虚假交易 > N~8#C  
  43.unusual pressures 异常压力 b2m={q(s  
  44.the suspected noncompliance 涉嫌存在违法行为 h.jJAVPi  
  45.materialiy 重要性 }aZuCe_  
  46.exceed the materiality level 超过重要性水平 cm< #zu3~S  
  47.approach the materiality level 接近重要性水平 7*!7EBb  
  48.an acceptably low level 可接受水平 qO#3{kW  
  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 \Z[1m[{  
  50.misstatements or omissions 错报或漏报 6hxZ5&;(*  
  51.aggregate 总计 mptFd  
  52.subsequent events 期后事项 B/twak\  
  53.adjust the financial statements 调整财务报表 Nd~B$venh  
  54.perform additional audit procedures 实施追加的审计程序 -NBVUUAgN  
  55.audit risk 审计风险 +V3mF_s|z  
  56.detection risk 检查风险 i\i%Wi Rl  
  57.inappropriate audit opinion 不适当的审计意见 ".?4`@7F\  
  58.material misstatement 重大的错报 2c `m=  
  59.tolerable misstatement 可容忍错报 7o E0;'  
  60.the acceptable level of detection risk 可接受的检查风险 z 6:Wh  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B~p%pT S+  
  62.simall business 小规模企业 &."$kfA+  
  63.accounting system 会计系统 GWA"!~Hu  
  64.test of control 控制测试 k9Pvh,_wp  
  65.walk-through test 穿行测试 3Z!%td5n  
  66.communication 沟通 ?:(y  
  67.flow chart 流程图 |7qt/z  
  68.reperformance of internal control 重新执行 "r9Rr_, >  
  69.audit evidence 审计证据 F9K%f&0 a  
  70.substantive procedures 实质性程序 ARKM[]  
  71.assertions 认定 @) Qgy}*5  
  72.esistence 存在 !nvwRQ  
  73.occurrence 发生 #@R0$x  
  74.completeness 完整性 0U '"@A \  
  75.rights and obligations 权利和义务 $ %bSRvA  
  76.valuation and allocation 计价和分摊 T[oC='I+O  
  77.cutoff 截止 2~4:rEPJ:  
  78.accuracy 准确性 ij" ~]I  
  79.classification 分类 ,;k+n)  
  80.inspection 检查 Pvxb6\G&d  
  81.supervision of counting 监盘 [9m3@Yd'  
  82.observation 观察 dSM\:/t  
  83.confirmation 函证 OF-k7g7  
  84.computation 计算 ^_2c\mw_I  
  85.analytical procedures 分析程序 ~k"+5bHa*  
  86.vouch 核对 iC"iR\Qu  
  87.trace 追查 YF%gs{  
  88.audit sampling 审计抽样 HW@wia  
  89.error 误差 c;l!i-  
  90.expected error 预期误差 BoD{fg  
  91.population 总体 -l^<[ %  
  92.sampling risk 抽样风险 Q6h+.  
  93.non- sampling risk 非抽样风险 ?uWUs )9  
  94.sampling unit 抽样单位 1"h"(dA  
  95.statistical sampling 统计抽样 djd/QAfSC  
  96.tolerable error 可容忍误差 iT]t`7R  
  97.the risk of under reliance 信赖不足风险 C:QB=?%;  
  98.the risk of over reliance 信赖过度风险 BU`X_Z1)  
  99.the risk of incorrect rejection 误拒风险 !/FRL<mp  
  100. the risk of incorrect acceptance 误受风险 i8]EIXbMX  
  101.working trial balance 试算平衡表 8Fn\ycX#"l  
  102.index and cross-referencing 索引和交叉索引 Ji4p6$ .j-  
  103.cash receipt 现金收入 7^L  
  104.cash disbursement 现金支出 Y;i=c6  
  105.bank statement 银行对账单 Vk2$b{VdF  
  106.bank reconciliation 银行存款余额调节表 je] DR~  
  107.balance sheet date 资产负债表日 D"7}&Ry:  
  108.net realizable value 可变现净值 o Pe|Gfv\G  
  109.storeroom 仓库 Ge^`f<f  
  110.sale invoice 销售发票 PR:k--)D  
  111.price list 价目表 )Z7Vm2a  
  112.positive confirmation request 积极式询证函 2W AeSUX  
  113.negative confirmation request 消极式询证函 O]N/(pe:d  
  114.purchase requisition 请购单 fBSa8D3}`  
  115.receiving report 验收报告 -3Kh >b)  
  116.gross margin 毛利 WAu>p3   
  117.manufacturing overhead 制造费用 7;>|9k  
  118.material requisition 领料单 <BR^Dv07U  
  119.inventory-taking 存货盘点 2Tp2{"sB>A  
  120.bond certificate 债券 }(EH5jZ'  
  121.stock certificate 股票 8$(I! ;  
  122.audit report 审计报告 D An2Pqf  
  123.entity 被审计单位  RGW@@  
  124.addressee of the audit report 审计报告的收件人 rXx#<7`  
  125.unqualified opinion 无保留意见 !=0h*=NOYt  
  126.qualified opinion 保留意见 mLCD N1UO{  
  127.disclaimer of opinion 无法表示意见 & 3#7>oQ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   H& |/|\8F  
  A (2)absorbed overhead 已吸收制造费用 AuNUW0/ 7  
  A (3)absorption costing 吸收成本计算 >0^<<=m  
  A (4)account 账户,报表   gV_v5sk  
  A (5)accounting postulate 会计假设   )[rVg/m  
  A (6)accounting series release 会计公告文件   "@Vyc6L  
  A (7)accounting valuation 会计计价   : |'(T[~L  
  A (8)account sale 承销清单 Z.VKG1e}  
  A (9)accountability concept 经营责任概念   nrac )W  
  A (10)accountancy 会计职业   g=Xf&}&=x  
  A (11)accountant 会计师   f$I=o N  
  A (12)accounting 会计   wZvv5:jKpu  
  A (13)agency cost 代理成本   5`h$^l/  
  A (14)accounting bases 会计基础   `Ba]i)!  
  A (15)accounting manual 会计手册   mU5Ox4>&9  
  A (16)accounting period 会计期间   =p5DT  
  A (17)accounting policies 会计方针   C- .;m  
  A (18)accounting rate of return 会计报酬率   h}O tz "  
  A (19)accounting reference date 会计参照日   ,54z9F`  
  A (20)accounting reference period 会计参照期间   abo=v<mR  
  A (21)accrual concept 应计概念   ;V,L_"/X  
  A (22)accrual expenses 应计费用   oe<i\uX8z  
  A (23)acid test ration 速动比率(酸性测试比率)   |UTajEL  
  A (24)acquisition 购置   t3<MoDe7`r  
  A (25)acquisition accounting 收购会计   c'oiW )8;A  
  A (26)activity based accounting 作业基础成本计算   :ld~9  
  A (27)adjusting events 调整事项   3h7RQ:lUi  
  A (28)administrative expenses 行政管理费   Y'U1=w~E  
  A (29)advice note 发货通知   (&}[2pb!  
  A (30)amortization 摊销   /7}pReUj  
  A (31)analytical review 分析性检查   ]]j^  
  A (32)annual equivalent cost 年度等量成本法   s6H.Q$3L  
  A (33)annual report and accounts 年度报告和报表   wQ33Gc  
  A (34)appraisal cost 检验成本   g=Z52y`N<  
  A (35)appropriation account 盈余分配账户   QjTSbHtH  
  A (36)articles of association 公司章程细则   ~I|| "$R  
  A (37)assets 资产   &'uP?r9c$  
  A (38)assets cover 资产保障   nPyn~3  
  A (39)asset value per share 每股资产价值   T^v763%  
  A (40)associated company 联营公司   BH:A]#_{  
  A (41)attainable standard 可达标准   ddQ+EY@!  
u)oAQ< w  
 A (42)attributable profit 可归属利润   H/o_?qK  
  A (43)audit 审计   OZ&/&?!XE  
  A (44)audit report 审计报告   4=Th<,<  
  A (45)auditing standards 审计准则   s~M$Wo8  
  A (46)authorized share capital 额定股本   ZHTi4JY  
  A (47)available hours 可用小时   pGs?Y81  
  A (48)avoidable costs 可避免成本 63l3WvoK  
  B (49)back-to-back loan 易币贷款   }e\"VhAl/  
  B (50)backflush accounting 倒退成本计算   -1Q24jrO-  
  B (51)bad debts 坏帐   H^d?(Svh  
  B (52)bad debts ratio 坏帐比率   /.]u%;%r[  
  B (53)bank charges 银行手续费   xfRp_;l+R  
  B (54)bank overdraft 银行透支   Kd:l8%+  
  B (55)bank reconciliation 银行存款调节表   0 qS/>u*  
  B (56)bank statement 银行对账单   Ci`o;KVj  
  B (57)bankruptcy 破产   #`iEbiSq  
  B (58)basis of apportionment 分摊基础   <K CI@  
  B (59)batch 批量   &%2^B[{  
  B (60)batch costing 分批成本计算   | 6{JINW  
  B (61)beta factor B(市场)风险因素   DzVCEhf  
  B (62)bill 账单   x Lan1V  
  B (63)bill of exchange 汇票   OxHcoNrz  
  B (64)bill of landing 提单   QuR} 6C  
  B (65)bill of materials 用料预计单   m.D8@[y  
  B (66)bill payable 应付票据   WARiw[  
  B (67)bill receivable 应收票据   /a\i  
  B (68)bin card 存货记录卡   !)bZ.1o  
  B (69)bonus 红利   ?UsCSJ1V  
  B (70)book-keeping 薄记   )LGVR 3#  
  B (71)Boston classification 波士顿分类   ,p|Q/M^  
  B (72)breakeven chart 保本图   NjIPHM$g  
  B (73)breakeven point 保本点   /43l}6I  
  B (74)breaking-down time 复位时间   ,`f]mv l  
  B (75)budget 预算   48:xvTE?N  
  B (76)budget center 预算中心   hO"!q;<eS  
  B (77)budget cost allowance 预算成本折让   aM~IRLmK  
  B (78)budget manual 预算手册   T=PqA)Ym  
  B (79)budget period 预算期间   wO]e%BTO  
  B (80)budgetary control 预算控制   R+HX'W  
  B (81)budgeted capacity 预算生产能力   kL DpZ{  
  B (82)burden 制造费用   Y_CYx  
  B (83)business center 经营中心   k'8tcXs  
  B (84)business entity 营业个体   t4oD> =,92  
  B (85)business unit 经营单位   Z@s[8wrmPl  
 B (86)buy-out management 管理性购买产权   Ar<5UnT  
  B (87)by-product 副产品 a3 }V/MY  
  C (88)called-up share capital 催缴股本   3dN`Q:1R9  
  C (89)capacity 生产能力   F0!Z1S0g  
  C (90)capacity ratios 生产能力比率   Y%;J/4dd  
  C (91)capital 资本   qur2t8gnxq  
  C (92)capital assets pricing model资本资产计价模式   [q|W*[B:@  
  C (93)capital commitment 承诺资本   ^BA I/WP  
  C (94)capital employed 已运用的资本   Bz/ba *  
  C (95)capital expenditure 资本支出   UVux[qX<  
  C (96)capital expenditureauthorization 资本支出核准   xt}.0dC!/%  
  C (97)capital expenditure control 资本支出控制   kt6)F&;$  
  C (98)capital expenditure proposal资本支出申请   #LR4%}mg  
  C (99)capital funding planning 资本基金筹集计划   LK DfV  
  C (100)capital gain 资本收益   ]@ruizb8  
  C (101)capital investment appraisal资本投资评估   ^]sb=Amw  
  C (102)capital maintenance 资本保全   1["i,8zB  
  C (103)capital resource planning 资本资源计划   #@oB2%&X?  
  C (104)capital surplus 资本盈余   y'm!h?8  
  C (105)capital turnover 资本周转率   O14QlIk  
  C (106)card 记录卡   <|l}@\iRX  
  C (107)cash 现金   j&X&&=   
  C (108)cash account 现金账户   y"yo\IDW  
  C (109)cash book 现金账薄   eA7 Iv{M  
  C (110)cash cow 金牛产品   P4@`C{F5m  
  C (111)cash flow 现金流量   H$Kc~#=  
  C (112)cash discounted 现金贴现   @<P2di  
  C (113)cash flow budget 现金流量预算   x|m9?[ !_  
  C (114)cash flow statement 现金流量表   t,r]22I,`  
  C (115)cash ledger 现金分类账   `,'/Sdr  
  C (116)cash limit 现金限额   q;,lv3I  
  C (117)CCA 现时成本会计   u@dvFzc  
  C (118)center 中心   !'H$08Ql}  
  C (119)changeover time 变更时间   2VRGTx  
  C (120)chartered entity 特许经济个体   Jw _>I  
  C (121)cheque 支票   qHZDo[  
  C (122)cheque register 支票登记薄   O q$_ q  
  C (123)coin analysis 零钱分类   f|,Kh1{e  
  C (124)classification 分类   wPM&N@Pf  
  C (125)clock card 工时卡   Y'iI_cg  
  C (126)code 代码   WGz)-IB!PE  
  C (127)commitment accounting 承诺确认会计   ]qqgEZ1!Y  
  C (128)common cost 共同成本   hnFpC1TO  
  C (129)company limited byguarantee 有限担保责任公司   v82wnP-~7  
C (130)company limited shares 股份有限公司   J$51z  
  C (131)competitive position 竞争能力状况   3q73L<f  
  C (132)concept 概念   Mw0>p5+ cy  
  C (133)conglomerate 跨行业企业   yn mjIQ  
  C (134)consistency concept 一致性概念   @[lMh9`  
  C (135)consolidated accounts 合并报表   XSC=qg$  
  C (136)consolidation accounting 合并会计   Ysu\CZGX  
  C (137)consortium 财团   _e@8E6#ce  
  C (138)contingency plan 应急计划   J- S.m(  
  C (139)contingent liabilities 或有负债   u0L-xC$L  
  C (140)continuous operation 连续生产   ?)1Y|W'Rv  
  C (141)contra 抵消   U1r]e%df)  
  C (142)contract cost 合同成本   mxqD'^n#  
  C (143)contract costing 合同成本计算   ^i%S}VK  
  C (144)contribution 贡献毛益   v\,N"X(,  
  C (145)contribution centre 贡献中心   i3,.E]/wX@  
  C (146)contribution chart 贡献图   ~bZ =]i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '|4+< #  
  C (148)contribution to salesration 贡献毛益对销售比率   H<Sf0>OA  
  C (149)control 控制   7,SQz6]  
  C (150)control account 控制帐户   -qj[ck(y  
  C (151)control limits 控制限度   2#7|zhgb  
  C (152)controllability concept 可控制概念   Dylm=ZZa  
  C (153)controllable cost 可控制成本   X6cn8ak 3  
  C (154)conversion cost 加工成本   w&?XsO@0W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I uxf`sd  
  C (156)corporate appraisal 公司评估   w5 .^meU  
  C (157)corporate planning 公司计划   cp@Fj"  
  C (158)corporate social reporting 公司社会报告   8Nzn%0(Q  
  C (159)corporation 股份公司   < (KCiM=E$  
  C (160)cost 成本   wGti |7Tu*  
  C (161)cost account 成本帐户   n>}Y@{<]/  
  C (162)cost accounting 成本会计   0 SSdp<  
  C (163)cost accounting manual 成本手册   < ;Hb7p3N  
  C (164)cost accounts calendar 成本报表的日历时间   7z$Z=cs  
  C (165)cost adjustment 成本调整   eS!]. .%y  
  C (166)cost allocation 成本分配   geR :FO;\  
  C (167)cost apportionment 成本分摊   fi HE`]0  
  C (168)cost attribution 成本归属   ;}+M2Ec51  
  C (169)cost audit 成本审计   NTt4sWP!I  
  C (170)cost behaviour 成本性态   ;NA5G:eQ  
  C (171)cost benefit analysis 成本效益分析   G^Gs/- f  
  C (172)cost center 成本中心   tLOGj?/r  
  C (173)cost driver 成本动因
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