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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 -<W?it?D  
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  1.audit   审计 ] l,BUf-O  
  2.attestation   鉴证 SSK}'LQ  
  3.credibility   可信赖程度 yx-{Pj X   
  4.audit of financial statements 财务报表审计 !3Q0Ahf  
  5.agreed-upon procedures 执行商定程序 #M,&g{  
  6.high levels of assurance 高水平保证 N5Js.j>z  
  7.compilation 编制 I!x.bp~V!  
  8.reliability 可靠性 ,OE&e* 1  
  9.relevance 相关性 C$[d~1t6  
  10.professional skepticism 职业谨慎 8 Rx@_   
  11.objectivity 客观性 1\}vU  
  12. professional competence 专业胜任能力 x|H`%Z  
  13.Senior/CPA-in-charge 项目经理 <Ap_#  
  14.audit engagement letter 业务约定书 f|[7LIdh-  
  15.recurring audit 连续审计 bI):-2&s}  
  16.the client 委托人 {u'szO}k  
  17.change CPA 更换注册会计 ,jU>V]YC  
  18.the existing CPA 现任注册会计师 |v&)O)Jg  
  19.the successor CPA 后任注册会计师 7?P'f3)fG  
  20.the preceding CPA前任注册会计师 |IgR1kp+.  
  21.issue the audit report 出具审计报告 l.Q  
  22.expert 专家 ~_THvx1  
  23.the board of directors 董事会 UXm_-/&b9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -y`Pm8  
  25.assess material misstatement risks评估重大错报风险 ]OAU&t{  
  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 5Rbl.5. A  
  27.a general knowledge of —— 初步了解―――的情况  3Y#Q'r?  
  28.a more knowledge of—— 进一步了解的情况 73Dxf -  
  29.the prior year‘s working papers 以前年度工作底稿 (tK_(gO  
  30.minutes of meeting 会议纪要 H2 X_W Swm  
  31.business risks 经营风险 \GFq RRn  
  32.appropriateness 适当性 :1'  
  33.accounting estimate 会计估计 G%F#I  
  34.management representations 管理层声明 xIdb9hm<  
  35.going concern assumption 持续经营假设 G[64qhTC  
  36.audit plan 审计计划 xUJ(tG3  
  37.significant audit areas 重点审计领域 U/>I! 7oe  
  38.error 错误 Nr|Gw @+  
  39.fraud舞弊 Gp9 <LB\,  
  40.modified or additional procedures 修改或追加审计程序 WQ|Ufl;  
  41.misappropriation of assets 侵占资产 V@'Xj .ze  
  42.transactions without substance 虚假交易 di\.*7l?  
  43.unusual pressures 异常压力 D*l(p5[  
  44.the suspected noncompliance 涉嫌存在违法行为 Q2CGC+   
  45.materialiy 重要性 &4Z8df!  
  46.exceed the materiality level 超过重要性水平 CD1Ma8I8  
  47.approach the materiality level 接近重要性水平 }8'_M/u\  
  48.an acceptably low level 可接受水平 j{C~wy!J  
  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 #2=l\y -#  
  50.misstatements or omissions 错报或漏报 +y| B"}x  
  51.aggregate 总计 b8!oZ~ K  
  52.subsequent events 期后事项 r O87V!Cj  
  53.adjust the financial statements 调整财务报表 [^"}jbn/  
  54.perform additional audit procedures 实施追加的审计程序 {_7hX`p  
  55.audit risk 审计风险 0\mf1{$"!7  
  56.detection risk 检查风险 2/SUEnaLy_  
  57.inappropriate audit opinion 不适当的审计意见 S|tD8A  
  58.material misstatement 重大的错报 %1&X+s3  
  59.tolerable misstatement 可容忍错报 _L,~WYRo  
  60.the acceptable level of detection risk 可接受的检查风险 1wgL^Qz@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P| NGAd  
  62.simall business 小规模企业 a1,)1y~  
  63.accounting system 会计系统 \`.v8C>vG  
  64.test of control 控制测试 GcM1*)$ 4  
  65.walk-through test 穿行测试 h;=~%2Y  
  66.communication 沟通 ]& D dy&V  
  67.flow chart 流程图 @!;A^<{ka  
  68.reperformance of internal control 重新执行 ("`"?G  
  69.audit evidence 审计证据 b+Q{Z*  
  70.substantive procedures 实质性程序 73qE!(  
  71.assertions 认定 WUS%4LL(  
  72.esistence 存在 6;E3|st1 X  
  73.occurrence 发生 <Zva  
  74.completeness 完整性 A&}]:4@{  
  75.rights and obligations 权利和义务 +G;<D@gSa0  
  76.valuation and allocation 计价和分摊 y[J9"k(@  
  77.cutoff 截止 B9(w^l$kZ|  
  78.accuracy 准确性 '`8 ^P  
  79.classification 分类 " ILF!z  
  80.inspection 检查 S{llpp{E  
  81.supervision of counting 监盘 =8_b&4.:&  
  82.observation 观察 <*vR _?!  
  83.confirmation 函证 c@A.jc  
  84.computation 计算 :1d;jx>  
  85.analytical procedures 分析程序 ;X}2S!7Ko  
  86.vouch 核对 UV(`.  
  87.trace 追查 nscnG5'{+  
  88.audit sampling 审计抽样 =t N}4  
  89.error 误差 [C!*7h  
  90.expected error 预期误差 6TRLHL~B  
  91.population 总体 auI`'O`/  
  92.sampling risk 抽样风险 E"}%$=yK  
  93.non- sampling risk 非抽样风险 v:lkvMq|=  
  94.sampling unit 抽样单位 TY/'E#.  
  95.statistical sampling 统计抽样 Az8b_:=  
  96.tolerable error 可容忍误差 OcB&6!1u  
  97.the risk of under reliance 信赖不足风险 uV|F 3'jT  
  98.the risk of over reliance 信赖过度风险 "9s}1C;Me  
  99.the risk of incorrect rejection 误拒风险 LYAGpcG  
  100. the risk of incorrect acceptance 误受风险 } :?*n:g5  
  101.working trial balance 试算平衡表 H2iIBGu|L  
  102.index and cross-referencing 索引和交叉索引 L1_O!EQ  
  103.cash receipt 现金收入 PE.UNo>o  
  104.cash disbursement 现金支出 @l3&vt2=J  
  105.bank statement 银行对账单 5VE=Oo#&  
  106.bank reconciliation 银行存款余额调节表 Tkr~)2,(I!  
  107.balance sheet date 资产负债表日 lP=,|xFra  
  108.net realizable value 可变现净值 a<*+rGI  
  109.storeroom 仓库 iK2f ]h  
  110.sale invoice 销售发票 :@p]~{m:G  
  111.price list 价目表 <Z[Z&^  
  112.positive confirmation request 积极式询证函 |>P:R4P  
  113.negative confirmation request 消极式询证函 -qpvVLR,  
  114.purchase requisition 请购单 2V 8 "jc  
  115.receiving report 验收报告 em7L `,  
  116.gross margin 毛利 _9-;35D_  
  117.manufacturing overhead 制造费用 )4o8SF7lz  
  118.material requisition 领料单 gHgqElr(  
  119.inventory-taking 存货盘点 N9ipwr'P  
  120.bond certificate 债券 /@Jg [na  
  121.stock certificate 股票 &pY$\  
  122.audit report 审计报告 <IU    
  123.entity 被审计单位 ipG 0ie+  
  124.addressee of the audit report 审计报告的收件人 YS4"TOFw  
  125.unqualified opinion 无保留意见 PL"=>  
  126.qualified opinion 保留意见 yfwR``F  
  127.disclaimer of opinion 无法表示意见 /?BTET  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   P:J|![   
  A (2)absorbed overhead 已吸收制造费用 pv4#`.m  
  A (3)absorption costing 吸收成本计算 rhYARr'  
  A (4)account 账户,报表   ZT"vVX- )G  
  A (5)accounting postulate 会计假设   GRpwEfG  
  A (6)accounting series release 会计公告文件   {M o[C%  
  A (7)accounting valuation 会计计价   alxIc.[  
  A (8)account sale 承销清单 Bd*Ok]  
  A (9)accountability concept 经营责任概念   Na]ITCVR  
  A (10)accountancy 会计职业   @WXRZEz  
  A (11)accountant 会计师   #_Uo^Mw  
  A (12)accounting 会计   T&1-gswr:  
  A (13)agency cost 代理成本   A+Bq5mik  
  A (14)accounting bases 会计基础   .`*(#9(M9  
  A (15)accounting manual 会计手册   + S5uxO  
  A (16)accounting period 会计期间   ao7M(f  
  A (17)accounting policies 会计方针   Lcg1X3$G  
  A (18)accounting rate of return 会计报酬率   .: wg@Z  
  A (19)accounting reference date 会计参照日   AN,3[Sh  
  A (20)accounting reference period 会计参照期间   !9qw  
  A (21)accrual concept 应计概念   1C=42ZZ&2  
  A (22)accrual expenses 应计费用   F:Vl\YZ  
  A (23)acid test ration 速动比率(酸性测试比率)   &~<i" W  
  A (24)acquisition 购置   P;7[5HFF  
  A (25)acquisition accounting 收购会计   g \+!+!"~  
  A (26)activity based accounting 作业基础成本计算   dtQ3iuV %  
  A (27)adjusting events 调整事项   ?y%Mm09  
  A (28)administrative expenses 行政管理费   8eCh5*_$  
  A (29)advice note 发货通知   Oo!]{[}7  
  A (30)amortization 摊销   .|:(VG$MfI  
  A (31)analytical review 分析性检查   D41.$t[  
  A (32)annual equivalent cost 年度等量成本法   >7?Lq<H  
  A (33)annual report and accounts 年度报告和报表   V[8!ymi0  
  A (34)appraisal cost 检验成本   e*<pO@Uy  
  A (35)appropriation account 盈余分配账户   C9Cl$yZ  
  A (36)articles of association 公司章程细则   ?r$& O*;  
  A (37)assets 资产   ?<OE|nb&  
  A (38)assets cover 资产保障   Nog{w  
  A (39)asset value per share 每股资产价值   rWL&-AZQl  
  A (40)associated company 联营公司   u#ocx[  
  A (41)attainable standard 可达标准   ieOw&  
EAs^i+/  
 A (42)attributable profit 可归属利润   OK@yMGz1I  
  A (43)audit 审计   IQ JFL +f  
  A (44)audit report 审计报告   pm}_\_  
  A (45)auditing standards 审计准则   8`<3rj  
  A (46)authorized share capital 额定股本   3;//o<  
  A (47)available hours 可用小时   us#ji i.<  
  A (48)avoidable costs 可避免成本 80U(q/H%9  
  B (49)back-to-back loan 易币贷款   !}d_$U$  
  B (50)backflush accounting 倒退成本计算   HT_nxe`E  
  B (51)bad debts 坏帐   r-hb]!t  
  B (52)bad debts ratio 坏帐比率   JFRbW Q0  
  B (53)bank charges 银行手续费   4{$ L]toP  
  B (54)bank overdraft 银行透支   ;P8.U(  
  B (55)bank reconciliation 银行存款调节表   P$__c{1\  
  B (56)bank statement 银行对账单   8P%Jky&(  
  B (57)bankruptcy 破产   =4/K#cQ  
  B (58)basis of apportionment 分摊基础   "v'%M({  
  B (59)batch 批量   M\08 7k  
  B (60)batch costing 分批成本计算   =EHKu|rX~  
  B (61)beta factor B(市场)风险因素   ypvz&SzIh  
  B (62)bill 账单   )C#>@W  
  B (63)bill of exchange 汇票   bM,%+9oz;  
  B (64)bill of landing 提单   >b*}Td~J  
  B (65)bill of materials 用料预计单   L3S29-T  
  B (66)bill payable 应付票据   UE/iq\a>  
  B (67)bill receivable 应收票据   Q-e(>=Gv_  
  B (68)bin card 存货记录卡   9 KU3)%U  
  B (69)bonus 红利   @ &GA0;q0t  
  B (70)book-keeping 薄记   hC!8-uBK5<  
  B (71)Boston classification 波士顿分类   ;3 =RM\  
  B (72)breakeven chart 保本图   ad<ZdO*h  
  B (73)breakeven point 保本点   +W|VCz  
  B (74)breaking-down time 复位时间   M r~IVmtf  
  B (75)budget 预算   !imjfkG  
  B (76)budget center 预算中心   kc[<5^b5  
  B (77)budget cost allowance 预算成本折让   [TmZ\t!5$  
  B (78)budget manual 预算手册   {UuSNZ[^  
  B (79)budget period 预算期间   T\TKgO=)  
  B (80)budgetary control 预算控制   zrA =?[  
  B (81)budgeted capacity 预算生产能力   *)T7DN8  
  B (82)burden 制造费用   ZGS 4P0$  
  B (83)business center 经营中心   y#J8Yv8  
  B (84)business entity 营业个体   NV18~5#</  
  B (85)business unit 经营单位   Zx|VOl,;  
 B (86)buy-out management 管理性购买产权   o|1_I?_  
  B (87)by-product 副产品 pq,8z= Uf  
  C (88)called-up share capital 催缴股本   :W[d&e  
  C (89)capacity 生产能力   XTq+  9  
  C (90)capacity ratios 生产能力比率   fp$U%uj  
  C (91)capital 资本   tIW~N g  
  C (92)capital assets pricing model资本资产计价模式   ov Wm}!r  
  C (93)capital commitment 承诺资本   hhJ>>G4R2  
  C (94)capital employed 已运用的资本   TdrRg''@  
  C (95)capital expenditure 资本支出   E#yG}UWe  
  C (96)capital expenditureauthorization 资本支出核准   UmP\;  
  C (97)capital expenditure control 资本支出控制   810uxw{\  
  C (98)capital expenditure proposal资本支出申请   5eX+9niY  
  C (99)capital funding planning 资本基金筹集计划   ?,UO$#Xm  
  C (100)capital gain 资本收益   NY%=6><t!  
  C (101)capital investment appraisal资本投资评估   ;/(<yu48  
  C (102)capital maintenance 资本保全   cx+%lco!  
  C (103)capital resource planning 资本资源计划   aB~=WWLR\  
  C (104)capital surplus 资本盈余   5J*h7  
  C (105)capital turnover 资本周转率   M~*o =t  
  C (106)card 记录卡   Dp;6CGYl?  
  C (107)cash 现金   3W@ta1  
  C (108)cash account 现金账户   M~djX} #\  
  C (109)cash book 现金账薄   Nk$OTDwP  
  C (110)cash cow 金牛产品   82w=t  
  C (111)cash flow 现金流量   =R||c   
  C (112)cash discounted 现金贴现   }N#hg>; B  
  C (113)cash flow budget 现金流量预算   Z:<6Ck  
  C (114)cash flow statement 现金流量表   '8"$:y  
  C (115)cash ledger 现金分类账   l\t<_p/I)^  
  C (116)cash limit 现金限额   [_3L  
  C (117)CCA 现时成本会计   6iJ\7  
  C (118)center 中心   w* IDL0#  
  C (119)changeover time 变更时间   ?`=r@  
  C (120)chartered entity 特许经济个体   lm(k[]@  
  C (121)cheque 支票   9Z.W R-}  
  C (122)cheque register 支票登记薄   5H/D~hr&  
  C (123)coin analysis 零钱分类   1|H(q  
  C (124)classification 分类   Xs$UpQo  
  C (125)clock card 工时卡   '>dx~v %  
  C (126)code 代码   gP>`DPgb^  
  C (127)commitment accounting 承诺确认会计   ? VHOh9|AT  
  C (128)common cost 共同成本   ivP#qM1*;  
  C (129)company limited byguarantee 有限担保责任公司   oz/Nx{bg  
C (130)company limited shares 股份有限公司   DBZ^n9  
  C (131)competitive position 竞争能力状况   \t%rIr  
  C (132)concept 概念   3W"l}.&ZJ"  
  C (133)conglomerate 跨行业企业   *ta?7uSiT  
  C (134)consistency concept 一致性概念   P~OD d(  
  C (135)consolidated accounts 合并报表   f]]UNS$AYQ  
  C (136)consolidation accounting 合并会计   Huho|6ohH  
  C (137)consortium 财团   M%1wT9  
  C (138)contingency plan 应急计划   9\a;75a  
  C (139)contingent liabilities 或有负债   ^Z:qlYZ  
  C (140)continuous operation 连续生产   ^n<o,K4\}  
  C (141)contra 抵消   ~Jx0#+z9V  
  C (142)contract cost 合同成本   4Y4QR[>IU3  
  C (143)contract costing 合同成本计算   iCh,7I,m  
  C (144)contribution 贡献毛益   @hj5j;NHK  
  C (145)contribution centre 贡献中心   '( yjq<  
  C (146)contribution chart 贡献图   C *U,$8j|}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^mCKRWOP'  
  C (148)contribution to salesration 贡献毛益对销售比率   =.8fES  
  C (149)control 控制   xPorlX)zW  
  C (150)control account 控制帐户   - DE?L,9X9  
  C (151)control limits 控制限度   Gil mJ2<  
  C (152)controllability concept 可控制概念   ;TTH  
  C (153)controllable cost 可控制成本   @_C?M5v  
  C (154)conversion cost 加工成本   <~R{U> zO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ad,pHJ`  
  C (156)corporate appraisal 公司评估   5BB: .  
  C (157)corporate planning 公司计划   |Y]4PT#EE  
  C (158)corporate social reporting 公司社会报告   _!Ir|j.A  
  C (159)corporation 股份公司   -5sKJt]+i  
  C (160)cost 成本   b*W01ist  
  C (161)cost account 成本帐户   IO}53zn<l  
  C (162)cost accounting 成本会计   T6fm`uL&L  
  C (163)cost accounting manual 成本手册   ])H[>.?K  
  C (164)cost accounts calendar 成本报表的日历时间   aXRf6:\%  
  C (165)cost adjustment 成本调整   } +ZZO0  
  C (166)cost allocation 成本分配   {<y.G1<.  
  C (167)cost apportionment 成本分摊   _"688u'88  
  C (168)cost attribution 成本归属   (bo-JOOdY(  
  C (169)cost audit 成本审计   g]E>e v{`  
  C (170)cost behaviour 成本性态   H&E3RU> `  
  C (171)cost benefit analysis 成本效益分析   #Zt(g(T  
  C (172)cost center 成本中心   s8iB>-dk  
  C (173)cost driver 成本动因
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