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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 k &J;,)V  
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  1.audit   审计 cYg J}(>}  
  2.attestation   鉴证 /96lvn]8lO  
  3.credibility   可信赖程度 \}=T4w-e  
  4.audit of financial statements 财务报表审计 (:OMt2{r  
  5.agreed-upon procedures 执行商定程序 R3_OCM_*  
  6.high levels of assurance 高水平保证 =O0A(ca"g  
  7.compilation 编制 ;BH.,{*@B  
  8.reliability 可靠性 iw/~t  
  9.relevance 相关性 ;xz_H$g  
  10.professional skepticism 职业谨慎 '=Zm[P,  
  11.objectivity 客观性 t*H2;|zn_  
  12. professional competence 专业胜任能力 g_c@Kyf  
  13.Senior/CPA-in-charge 项目经理 I]W7FZ=o  
  14.audit engagement letter 业务约定书 pIC'nO_  
  15.recurring audit 连续审计 n5UUoBv  
  16.the client 委托人 ,:L^vG@*  
  17.change CPA 更换注册会计 |"9&F  
  18.the existing CPA 现任注册会计师 !nkIXgWz  
  19.the successor CPA 后任注册会计师 dGOFSH  
  20.the preceding CPA前任注册会计师 I@Hx LEGj  
  21.issue the audit report 出具审计报告 6#*_d,xQT  
  22.expert 专家 WFahb3kx  
  23.the board of directors 董事会 " o`?-bQ:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;a1DIUm'  
  25.assess material misstatement risks评估重大错报风险 a5t&{ajJ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ef '?O  
  27.a general knowledge of —— 初步了解―――的情况 /mz.HCs  
  28.a more knowledge of—— 进一步了解的情况 r D <T  
  29.the prior year‘s working papers 以前年度工作底稿 duEXp]f!  
  30.minutes of meeting 会议纪要 TxF^zx\  
  31.business risks 经营风险 8e>B>'nH  
  32.appropriateness 适当性 JYw?  
  33.accounting estimate 会计估计 ZYWGP:Y  
  34.management representations 管理层声明 _xh)]R  
  35.going concern assumption 持续经营假设 )r{Wj*u  
  36.audit plan 审计计划 ,}'8. f  
  37.significant audit areas 重点审计领域 sS ?A<D  
  38.error 错误 Izu____  
  39.fraud舞弊 +u$JMp  
  40.modified or additional procedures 修改或追加审计程序 G) KI{D  
  41.misappropriation of assets 侵占资产 [06m{QJ)1  
  42.transactions without substance 虚假交易 Q >[>{N&\  
  43.unusual pressures 异常压力 ]j:k!=Ss?  
  44.the suspected noncompliance 涉嫌存在违法行为 #6|ve?`I  
  45.materialiy 重要性 h.#:7d(g  
  46.exceed the materiality level 超过重要性水平 'J} ?'{.  
  47.approach the materiality level 接近重要性水平 3>7{Q_5  
  48.an acceptably low level 可接受水平 :$u[ 1&6  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 TPBQfp%HU  
  50.misstatements or omissions 错报或漏报 9yTdbpY  
  51.aggregate 总计 5`fUR/|[  
  52.subsequent events 期后事项 Xn=yC Pi  
  53.adjust the financial statements 调整财务报表 Q? 1.GuF  
  54.perform additional audit procedures 实施追加的审计程序 kJuG haO  
  55.audit risk 审计风险 e< @$(w  
  56.detection risk 检查风险 sz270k%[  
  57.inappropriate audit opinion 不适当的审计意见 D6@ c|O{Q  
  58.material misstatement 重大的错报 #Ko I8U"  
  59.tolerable misstatement 可容忍错报 [6RODp3')  
  60.the acceptable level of detection risk 可接受的检查风险 *GXPN0^Qjo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 )tJaw#Mih  
  62.simall business 小规模企业 C)i8XX  
  63.accounting system 会计系统 k%~;mu"4}  
  64.test of control 控制测试 p:n l4O/  
  65.walk-through test 穿行测试 `)8~/G%  
  66.communication 沟通 J1O1! .  
  67.flow chart 流程图 S'|PA7a}h  
  68.reperformance of internal control 重新执行 &AxtSIpucP  
  69.audit evidence 审计证据 V*rLGY#  
  70.substantive procedures 实质性程序 3AdYZ7J  
  71.assertions 认定 DTA$,1JuD  
  72.esistence 存在 `]l` t"x  
  73.occurrence 发生 u `xQC /  
  74.completeness 完整性 6c^?DLy9B  
  75.rights and obligations 权利和义务 6BA$v-VVU  
  76.valuation and allocation 计价和分摊 C1_0 9Vc  
  77.cutoff 截止  D~"a"  
  78.accuracy 准确性 Dom]w.W5  
  79.classification 分类 OHAU@*[lM  
  80.inspection 检查 YJ ,"@n_  
  81.supervision of counting 监盘 U 5j4iz'  
  82.observation 观察 .u ikte  
  83.confirmation 函证 V Zbn@1  
  84.computation 计算 G|nBja8vm  
  85.analytical procedures 分析程序 q)?!]|pZ  
  86.vouch 核对 "__)RHH:8  
  87.trace 追查 u8JH~b  
  88.audit sampling 审计抽样 |(W04Wp"@  
  89.error 误差 bR~Xog  
  90.expected error 预期误差 ?QF xds  
  91.population 总体 8*b{8%<K  
  92.sampling risk 抽样风险 A40 5igF  
  93.non- sampling risk 非抽样风险 ;k@]"& t  
  94.sampling unit 抽样单位 + @fEw  
  95.statistical sampling 统计抽样 xPm{'J+b~  
  96.tolerable error 可容忍误差 b 4^O=  
  97.the risk of under reliance 信赖不足风险 5!'1;GLs  
  98.the risk of over reliance 信赖过度风险 a8)2I~j  
  99.the risk of incorrect rejection 误拒风险 4|%Y09"lv  
  100. the risk of incorrect acceptance 误受风险 S)ipkuj X  
  101.working trial balance 试算平衡表 ^NX;z c  
  102.index and cross-referencing 索引和交叉索引 `'iO+/;GY  
  103.cash receipt 现金收入 J?#vL\8  
  104.cash disbursement 现金支出 y,rdyt  
  105.bank statement 银行对账单 NL|c 5y<r  
  106.bank reconciliation 银行存款余额调节表 Pw]+6  
  107.balance sheet date 资产负债表日 3r[F1z2B  
  108.net realizable value 可变现净值 RgH 6l2  
  109.storeroom 仓库 WPr:d  
  110.sale invoice 销售发票 \6 JY#%  
  111.price list 价目表 `Mg3P_}=  
  112.positive confirmation request 积极式询证函 E71H=C 4  
  113.negative confirmation request 消极式询证函 $FT6c@&y  
  114.purchase requisition 请购单 m#[c]v{  
  115.receiving report 验收报告 d5LBL'/o  
  116.gross margin 毛利 <%w TI<m,-  
  117.manufacturing overhead 制造费用 g*FHZM*N9  
  118.material requisition 领料单 7]?y _%kT  
  119.inventory-taking 存货盘点 }U>K>"AZl  
  120.bond certificate 债券 v~AshmP  
  121.stock certificate 股票 bYQ@!  
  122.audit report 审计报告 JDa_;bqL  
  123.entity 被审计单位 on8$Kc  
  124.addressee of the audit report 审计报告的收件人 )Z4iM;4]  
  125.unqualified opinion 无保留意见 t5b c Q@Y  
  126.qualified opinion 保留意见 uIO?4\s&G  
  127.disclaimer of opinion 无法表示意见 z"  z$.c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   p"6[S  
  A (2)absorbed overhead 已吸收制造费用 Cz5U  
  A (3)absorption costing 吸收成本计算 a 01s'9Be  
  A (4)account 账户,报表   h*<`ct xL  
  A (5)accounting postulate 会计假设   QYDI-<.(  
  A (6)accounting series release 会计公告文件   #%$@[4 "V  
  A (7)accounting valuation 会计计价   qh}+b^Wi  
  A (8)account sale 承销清单 .i )K#82  
  A (9)accountability concept 经营责任概念   )L "Dt_t  
  A (10)accountancy 会计职业   Lf a&JKd  
  A (11)accountant 会计师   3:$@DZT$  
  A (12)accounting 会计   ;mD!8<~z.  
  A (13)agency cost 代理成本   nzAySMD_  
  A (14)accounting bases 会计基础   6&~Z3|<e  
  A (15)accounting manual 会计手册   &a\w+  
  A (16)accounting period 会计期间   =7kn1G.(  
  A (17)accounting policies 会计方针   O['[_1n_u]  
  A (18)accounting rate of return 会计报酬率   gL| 9hvHr[  
  A (19)accounting reference date 会计参照日   *h?}~!AjY  
  A (20)accounting reference period 会计参照期间   7,?ai6{  
  A (21)accrual concept 应计概念   s^)(.e_  
  A (22)accrual expenses 应计费用   ,=@WE> ip  
  A (23)acid test ration 速动比率(酸性测试比率)   }YC=q  
  A (24)acquisition 购置   T$FKn  
  A (25)acquisition accounting 收购会计   2XUIC^<@s  
  A (26)activity based accounting 作业基础成本计算   pox;NdX7  
  A (27)adjusting events 调整事项   $b^niL  
  A (28)administrative expenses 行政管理费   96!2 @c{  
  A (29)advice note 发货通知   K",Xe>  
  A (30)amortization 摊销   }(na)B{m  
  A (31)analytical review 分析性检查   $*XTX?,'  
  A (32)annual equivalent cost 年度等量成本法   +Swl$ab  
  A (33)annual report and accounts 年度报告和报表   0#Q]>V@rO4  
  A (34)appraisal cost 检验成本   E\Iz:ES^  
  A (35)appropriation account 盈余分配账户   &'i.W}Ib!  
  A (36)articles of association 公司章程细则   a|dgK+[  
  A (37)assets 资产   w9x5IRWk  
  A (38)assets cover 资产保障   h^ WMv *2  
  A (39)asset value per share 每股资产价值   VJr~h "[  
  A (40)associated company 联营公司   S?'L%%Vo  
  A (41)attainable standard 可达标准   ]d|M@v~c4  
F2n4#b  
 A (42)attributable profit 可归属利润   6khm@}}  
  A (43)audit 审计   1csbuR?  
  A (44)audit report 审计报告   7oL:C  
  A (45)auditing standards 审计准则   >)>~S_u  
  A (46)authorized share capital 额定股本   `X&d:!}F  
  A (47)available hours 可用小时   HyQ(9cn |  
  A (48)avoidable costs 可避免成本 `i~J0#P  
  B (49)back-to-back loan 易币贷款   BT -Y9j  
  B (50)backflush accounting 倒退成本计算   /bC@^Y&}  
  B (51)bad debts 坏帐   :.-KM7tDI1  
  B (52)bad debts ratio 坏帐比率    cqb6]  
  B (53)bank charges 银行手续费   oq>jCOVh  
  B (54)bank overdraft 银行透支   {pRa%D F  
  B (55)bank reconciliation 银行存款调节表   r24 s_  
  B (56)bank statement 银行对账单   Dn>C :YS`  
  B (57)bankruptcy 破产   Q"LlBp>t|#  
  B (58)basis of apportionment 分摊基础   OMjx,@9  
  B (59)batch 批量   g'-hSV/@}@  
  B (60)batch costing 分批成本计算   !.q#X^@>L  
  B (61)beta factor B(市场)风险因素   _|{pO7x]oG  
  B (62)bill 账单   S ->Sp  
  B (63)bill of exchange 汇票   ?IO3w{fmH  
  B (64)bill of landing 提单   q.ppYXJUXi  
  B (65)bill of materials 用料预计单   puF*WxU)  
  B (66)bill payable 应付票据   jfa<32`0E  
  B (67)bill receivable 应收票据   WL\*g] K4  
  B (68)bin card 存货记录卡   JQ]MkP  
  B (69)bonus 红利   BMU#pK;P]  
  B (70)book-keeping 薄记   f[OJ qk  
  B (71)Boston classification 波士顿分类   4]cr1K ^  
  B (72)breakeven chart 保本图   qV$0 ";d  
  B (73)breakeven point 保本点   .+ic6  
  B (74)breaking-down time 复位时间   THwq~c'  
  B (75)budget 预算   ZmaW]3$  
  B (76)budget center 预算中心   &b 19s=Z,  
  B (77)budget cost allowance 预算成本折让   FlH=Pqc  
  B (78)budget manual 预算手册   AX{yfL  
  B (79)budget period 预算期间   /hGu42YG  
  B (80)budgetary control 预算控制    M!PK3  
  B (81)budgeted capacity 预算生产能力   fAT M?  
  B (82)burden 制造费用   eoiC.$~\  
  B (83)business center 经营中心   $A:?o?"7}  
  B (84)business entity 营业个体    n4AQ  
  B (85)business unit 经营单位   DCCij N  
 B (86)buy-out management 管理性购买产权   c 8|&Q  
  B (87)by-product 副产品 V#DNcF~v]f  
  C (88)called-up share capital 催缴股本   R"71)ob4  
  C (89)capacity 生产能力    OF( tCK  
  C (90)capacity ratios 生产能力比率   Q>/[*(.Wd  
  C (91)capital 资本   l_ &T)Ei  
  C (92)capital assets pricing model资本资产计价模式    !h* F58  
  C (93)capital commitment 承诺资本   4}^\&K&t{  
  C (94)capital employed 已运用的资本   .YIb ny1  
  C (95)capital expenditure 资本支出   8{-bG8L> 5  
  C (96)capital expenditureauthorization 资本支出核准   7(zY:9|(  
  C (97)capital expenditure control 资本支出控制   04#r'UIF  
  C (98)capital expenditure proposal资本支出申请   HD}3mP  
  C (99)capital funding planning 资本基金筹集计划   m \|ie8  
  C (100)capital gain 资本收益   _8?r!D#P;s  
  C (101)capital investment appraisal资本投资评估   -s6;IoG/  
  C (102)capital maintenance 资本保全   EMS$?"K  
  C (103)capital resource planning 资本资源计划   'n!Sco)C  
  C (104)capital surplus 资本盈余   &PEw8: TX  
  C (105)capital turnover 资本周转率   onUF@3V  
  C (106)card 记录卡   |+Ub3<b[]  
  C (107)cash 现金   8.D9OpU  
  C (108)cash account 现金账户   n{.SNipU  
  C (109)cash book 现金账薄   X>rv{@KbL  
  C (110)cash cow 金牛产品   &qeM YYY  
  C (111)cash flow 现金流量   6\/(TW&  
  C (112)cash discounted 现金贴现   '$be+Z32  
  C (113)cash flow budget 现金流量预算   G~\=:d=^,`  
  C (114)cash flow statement 现金流量表   -(![xZ1{K  
  C (115)cash ledger 现金分类账   Q-f?7*>  
  C (116)cash limit 现金限额   \&X*-T[]j  
  C (117)CCA 现时成本会计   Y[alOJ  
  C (118)center 中心   ;kF+ V*  
  C (119)changeover time 变更时间   !W45X}/o  
  C (120)chartered entity 特许经济个体   C%kIxa)  
  C (121)cheque 支票   K(p6P3Z  
  C (122)cheque register 支票登记薄   JXF@b -c  
  C (123)coin analysis 零钱分类   +# tmsv]2  
  C (124)classification 分类   >[gNQJ6  
  C (125)clock card 工时卡   W&0KO-}ot  
  C (126)code 代码   Q.L.B7'e7  
  C (127)commitment accounting 承诺确认会计   dht*1i3v  
  C (128)common cost 共同成本   6 VuMx7W1  
  C (129)company limited byguarantee 有限担保责任公司   ;_= +h,n  
C (130)company limited shares 股份有限公司   8Ir = @  
  C (131)competitive position 竞争能力状况   +`~6Weay  
  C (132)concept 概念   #R3|nL  
  C (133)conglomerate 跨行业企业   <Yy|.=6 D  
  C (134)consistency concept 一致性概念   );5H<[  
  C (135)consolidated accounts 合并报表   Q96^rjY  
  C (136)consolidation accounting 合并会计   =GSe$f?  
  C (137)consortium 财团   L)j<;{J/Q0  
  C (138)contingency plan 应急计划   Mi&jl_&  
  C (139)contingent liabilities 或有负债   f 8836 <c  
  C (140)continuous operation 连续生产   )Fh5*UC  
  C (141)contra 抵消   Q !G^CG  
  C (142)contract cost 合同成本   g\lEdxm6Sj  
  C (143)contract costing 合同成本计算   l^E)XWd  
  C (144)contribution 贡献毛益   |jE0H!j  
  C (145)contribution centre 贡献中心   *.F4?i2D  
  C (146)contribution chart 贡献图   *b+ ~@o  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M[7$cfp-Y~  
  C (148)contribution to salesration 贡献毛益对销售比率   '?MT " G  
  C (149)control 控制   /#I~iYPe  
  C (150)control account 控制帐户   ^26}j uQ  
  C (151)control limits 控制限度   JE.s?k  
  C (152)controllability concept 可控制概念   tE HgQto  
  C (153)controllable cost 可控制成本   x 2Cp{+}  
  C (154)conversion cost 加工成本   %T'<vw0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Sn!5/9Y  
  C (156)corporate appraisal 公司评估   R\d)kcy4  
  C (157)corporate planning 公司计划   ,c9K]>8m`  
  C (158)corporate social reporting 公司社会报告   \t^h|<`  
  C (159)corporation 股份公司   $c<NEt_\  
  C (160)cost 成本   w_]`)$9  
  C (161)cost account 成本帐户   %uy5la  
  C (162)cost accounting 成本会计   Vmf !0-  
  C (163)cost accounting manual 成本手册   6@; P  
  C (164)cost accounts calendar 成本报表的日历时间   8Xjp5  
  C (165)cost adjustment 成本调整   Yb;$z'  
  C (166)cost allocation 成本分配   A9\(vxxOpC  
  C (167)cost apportionment 成本分摊   5>u,Qh  
  C (168)cost attribution 成本归属   R /0zB  
  C (169)cost audit 成本审计   ?,0 a#lG  
  C (170)cost behaviour 成本性态   ]XhX aoqL  
  C (171)cost benefit analysis 成本效益分析   Ne9S90HsB6  
  C (172)cost center 成本中心   DA wUG  
  C (173)cost driver 成本动因
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