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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 (bk~,n_  
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  1.audit   审计 dM{xPpnx  
  2.attestation   鉴证  S oY=  
  3.credibility   可信赖程度 lth t'|  
  4.audit of financial statements 财务报表审计 DV(^h$1_  
  5.agreed-upon procedures 执行商定程序 0# D4;v  
  6.high levels of assurance 高水平保证 tU02t#8  
  7.compilation 编制 ptXLWv`  
  8.reliability 可靠性 m 4Vh R_  
  9.relevance 相关性 3sf+ uoV  
  10.professional skepticism 职业谨慎 :6 ?&L  
  11.objectivity 客观性 FbVdqO  
  12. professional competence 专业胜任能力 *t'q n   
  13.Senior/CPA-in-charge 项目经理 VQ/<MY C  
  14.audit engagement letter 业务约定书 YH( 54R  
  15.recurring audit 连续审计 9WaKsdf  
  16.the client 委托人 &n.7~C]R  
  17.change CPA 更换注册会计 piE9qXn  
  18.the existing CPA 现任注册会计师 t c%?{W\  
  19.the successor CPA 后任注册会计师 gQJy"f  
  20.the preceding CPA前任注册会计师 R!i9N'gGG(  
  21.issue the audit report 出具审计报告 dHnR)[?e  
  22.expert 专家 gOpGwpYZ,  
  23.the board of directors 董事会 Q]7Rqslz  
  24.knowledge of the entity‘ s business 了解被审计单位情况 C ebl"3Q  
  25.assess material misstatement risks评估重大错报风险 + j._NRXRH  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Q Fv"!Ql  
  27.a general knowledge of —— 初步了解―――的情况 @3/.W+  
  28.a more knowledge of—— 进一步了解的情况 YPraf$  
  29.the prior year‘s working papers 以前年度工作底稿 CY&Z*JI"'B  
  30.minutes of meeting 会议纪要 72qbxPY13h  
  31.business risks 经营风险 7tgn"wK  
  32.appropriateness 适当性 ;Zb+WGyj  
  33.accounting estimate 会计估计 g|r:+%,M  
  34.management representations 管理层声明 )vB,eZq  
  35.going concern assumption 持续经营假设 []D@"Bz  
  36.audit plan 审计计划 beyC't  
  37.significant audit areas 重点审计领域 ho#]i$b}f2  
  38.error 错误 0Bx.jx0?  
  39.fraud舞弊 rULrGoM  
  40.modified or additional procedures 修改或追加审计程序 b$kCyOg  
  41.misappropriation of assets 侵占资产 Zk*/~f|\  
  42.transactions without substance 虚假交易 d7+YCi?  
  43.unusual pressures 异常压力 V#:`:-$$+  
  44.the suspected noncompliance 涉嫌存在违法行为 1/>#L6VAZ  
  45.materialiy 重要性 .` z](s  
  46.exceed the materiality level 超过重要性水平 Ij_Y+Mnl4:  
  47.approach the materiality level 接近重要性水平 FpjpsD~ Qu  
  48.an acceptably low level 可接受水平 Aen)r@Y:  
  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 v:c_q]z#B  
  50.misstatements or omissions 错报或漏报 Hn%n>Bnl  
  51.aggregate 总计 9IgozYj  
  52.subsequent events 期后事项 %UuV^C  
  53.adjust the financial statements 调整财务报表 eJ+V!K'H2  
  54.perform additional audit procedures 实施追加的审计程序 /79_3;^  
  55.audit risk 审计风险 lLy^@s  
  56.detection risk 检查风险 KS($S( Fi  
  57.inappropriate audit opinion 不适当的审计意见 #M;Cw}pW  
  58.material misstatement 重大的错报 }R#YO$J7  
  59.tolerable misstatement 可容忍错报 q(0V#kKC  
  60.the acceptable level of detection risk 可接受的检查风险 H tIl;E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6$ TE-l  
  62.simall business 小规模企业 m&xyw9a  
  63.accounting system 会计系统 IKhpe5}  
  64.test of control 控制测试 =p9d4smbn  
  65.walk-through test 穿行测试 !ydJ{\;  
  66.communication 沟通 )v&r^DR_  
  67.flow chart 流程图 ]2kgG*^n"  
  68.reperformance of internal control 重新执行 |A".Mo_5  
  69.audit evidence 审计证据 RkVU^N"  
  70.substantive procedures 实质性程序 ^J3\ U{B  
  71.assertions 认定 N5u.V\F!z\  
  72.esistence 存在 lYkm1  
  73.occurrence 发生 {8Jr.&Y2  
  74.completeness 完整性 f(Q-W6  
  75.rights and obligations 权利和义务 1df }gG  
  76.valuation and allocation 计价和分摊 -`FPR4;  
  77.cutoff 截止 RX.n7Tb  
  78.accuracy 准确性 *i#m5f}  
  79.classification 分类 WyH2` xxX  
  80.inspection 检查 z}v6!u|iZu  
  81.supervision of counting 监盘 uop|8n1  
  82.observation 观察  PDaD:}9  
  83.confirmation 函证 W]p)}#FR  
  84.computation 计算 J_A+)_  
  85.analytical procedures 分析程序 {7!WtH;-  
  86.vouch 核对 V3&_ST  
  87.trace 追查 ^ sxcBG  
  88.audit sampling 审计抽样 5tMp@$F\{[  
  89.error 误差 z_vFf0  
  90.expected error 预期误差 B`,4M&  
  91.population 总体 z mvF#o  
  92.sampling risk 抽样风险 AyZL(  
  93.non- sampling risk 非抽样风险 k 9 Xi|Yj  
  94.sampling unit 抽样单位 5/-{.g   
  95.statistical sampling 统计抽样 cx?t C#t  
  96.tolerable error 可容忍误差 `!<RP'  
  97.the risk of under reliance 信赖不足风险 epa)~/sA  
  98.the risk of over reliance 信赖过度风险 :K{!@=o  
  99.the risk of incorrect rejection 误拒风险 t><AaYij_  
  100. the risk of incorrect acceptance 误受风险 B>, O@og  
  101.working trial balance 试算平衡表 .JIn(  
  102.index and cross-referencing 索引和交叉索引 1Ao YG_  
  103.cash receipt 现金收入 j #e^PK <  
  104.cash disbursement 现金支出 [ UN`~  
  105.bank statement 银行对账单 m'&^\7;D  
  106.bank reconciliation 银行存款余额调节表 [5$=G@ zf  
  107.balance sheet date 资产负债表日 d6ZJh xJ  
  108.net realizable value 可变现净值 Yoy}Zdu}h  
  109.storeroom 仓库 yD6lzuk{X  
  110.sale invoice 销售发票 -}nTwx:|5u  
  111.price list 价目表 R(Y4nw+Y-  
  112.positive confirmation request 积极式询证函 Q%6Lc.i  
  113.negative confirmation request 消极式询证函 s,Uc cA@  
  114.purchase requisition 请购单 kWs"v6B  
  115.receiving report 验收报告 bd],fNgJ  
  116.gross margin 毛利 . iFd  
  117.manufacturing overhead 制造费用 D^1H(y2zp  
  118.material requisition 领料单 tkr RdCq  
  119.inventory-taking 存货盘点 ^ s< p5V  
  120.bond certificate 债券 cl s-x@ Kd  
  121.stock certificate 股票 o<T_Pjp  
  122.audit report 审计报告 z.itVQs$I  
  123.entity 被审计单位 ^M60#gJ  
  124.addressee of the audit report 审计报告的收件人 iT#)i3   
  125.unqualified opinion 无保留意见 @&!HMl  
  126.qualified opinion 保留意见 3(|8gWQ  
  127.disclaimer of opinion 无法表示意见 }{<@wE%s  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   noz&4"S.{  
  A (2)absorbed overhead 已吸收制造费用 xB=~3  
  A (3)absorption costing 吸收成本计算 /8 /2#`3R  
  A (4)account 账户,报表   HS!O;7s'  
  A (5)accounting postulate 会计假设   /lBx}o'  
  A (6)accounting series release 会计公告文件   5N=QS1<$5  
  A (7)accounting valuation 会计计价   |1vi kG8  
  A (8)account sale 承销清单 tm27J8wPzV  
  A (9)accountability concept 经营责任概念   j_2-  
  A (10)accountancy 会计职业   Dk&@AjJga  
  A (11)accountant 会计师   871taL=  
  A (12)accounting 会计   "_Wv,CYmNr  
  A (13)agency cost 代理成本   kae &,'@JF  
  A (14)accounting bases 会计基础   kI5`[\  
  A (15)accounting manual 会计手册   78't"2>  
  A (16)accounting period 会计期间   G2Zr (b')  
  A (17)accounting policies 会计方针   ]<\Ft H  
  A (18)accounting rate of return 会计报酬率   *,Bo $:(n  
  A (19)accounting reference date 会计参照日   jcNY W_G  
  A (20)accounting reference period 会计参照期间    #P8R  
  A (21)accrual concept 应计概念   }lZfZ?oAz  
  A (22)accrual expenses 应计费用   d\Q~L 3x  
  A (23)acid test ration 速动比率(酸性测试比率)   *^]Hqf(`  
  A (24)acquisition 购置   U2  0@B`<  
  A (25)acquisition accounting 收购会计    +c@s  
  A (26)activity based accounting 作业基础成本计算   uH'n.d"WG  
  A (27)adjusting events 调整事项   f>d aK9$(  
  A (28)administrative expenses 行政管理费   1^<R2x  
  A (29)advice note 发货通知   O=c^Ak   
  A (30)amortization 摊销   7;H!F!K]  
  A (31)analytical review 分析性检查   R{zAs?j  
  A (32)annual equivalent cost 年度等量成本法   =<nx [J  
  A (33)annual report and accounts 年度报告和报表   "p<B|  
  A (34)appraisal cost 检验成本   "PO>@tY  
  A (35)appropriation account 盈余分配账户   :]&O  
  A (36)articles of association 公司章程细则   6 Fz?'Xf  
  A (37)assets 资产   fhCMbq4T  
  A (38)assets cover 资产保障   Ji<^s@8Zc  
  A (39)asset value per share 每股资产价值   X.)caF^j  
  A (40)associated company 联营公司   Qo7]fnnaV  
  A (41)attainable standard 可达标准   /(#;(]  
x^_(gve:  
 A (42)attributable profit 可归属利润   4RgEN!d?H  
  A (43)audit 审计   `Oxo@G*@}W  
  A (44)audit report 审计报告   *m_B#~4  
  A (45)auditing standards 审计准则   HFV4S] U=  
  A (46)authorized share capital 额定股本   V[&4Km9C  
  A (47)available hours 可用小时   \-A=??@H  
  A (48)avoidable costs 可避免成本 k)+2+hX&>  
  B (49)back-to-back loan 易币贷款   *$uj)*5,  
  B (50)backflush accounting 倒退成本计算   ROZOX$XM  
  B (51)bad debts 坏帐   8*O ]   
  B (52)bad debts ratio 坏帐比率   @I{v  
  B (53)bank charges 银行手续费   o#wDA0T  
  B (54)bank overdraft 银行透支   %au2kG,  
  B (55)bank reconciliation 银行存款调节表   4{!7T  
  B (56)bank statement 银行对账单   #3!l6]  
  B (57)bankruptcy 破产   /Yk4%ZJ {  
  B (58)basis of apportionment 分摊基础   qcYF&  
  B (59)batch 批量   .QRa{l_)  
  B (60)batch costing 分批成本计算   cB~D3a0Th  
  B (61)beta factor B(市场)风险因素   *Mu X]JK  
  B (62)bill 账单   Y](kMNUSg  
  B (63)bill of exchange 汇票   zd1X(e<|{  
  B (64)bill of landing 提单   [kfLT::mT  
  B (65)bill of materials 用料预计单   7g'jg7  
  B (66)bill payable 应付票据   }A@op+0E  
  B (67)bill receivable 应收票据   /b 3b0VfF  
  B (68)bin card 存货记录卡   QIZ }7  
  B (69)bonus 红利   $]eU'!2)  
  B (70)book-keeping 薄记   j<+Q Gd%  
  B (71)Boston classification 波士顿分类   sC ,[CN:b  
  B (72)breakeven chart 保本图   t?& a?6:J  
  B (73)breakeven point 保本点   gmG M[c\  
  B (74)breaking-down time 复位时间   M<'AM4  
  B (75)budget 预算   {FV_APL9_  
  B (76)budget center 预算中心   {.vU;  
  B (77)budget cost allowance 预算成本折让   6I,^4U  
  B (78)budget manual 预算手册   fQZ,kl  
  B (79)budget period 预算期间   d@o1< Q  
  B (80)budgetary control 预算控制   3LT[?C]H$  
  B (81)budgeted capacity 预算生产能力   ZaxBr  
  B (82)burden 制造费用   Yvky=RM  
  B (83)business center 经营中心   U Ps7{We W  
  B (84)business entity 营业个体   LQy`,-&  
  B (85)business unit 经营单位   xl.iI$P  
 B (86)buy-out management 管理性购买产权   x'Uv;mGo  
  B (87)by-product 副产品 ZHQa}C+  
  C (88)called-up share capital 催缴股本   g\%vkK&I  
  C (89)capacity 生产能力   lPA: aHcj  
  C (90)capacity ratios 生产能力比率   UZsn14xSA  
  C (91)capital 资本   85$W\d  
  C (92)capital assets pricing model资本资产计价模式   &YAw~1A  
  C (93)capital commitment 承诺资本   .< GU2&;!  
  C (94)capital employed 已运用的资本   &~ =q1?  
  C (95)capital expenditure 资本支出   a>1_|QB.  
  C (96)capital expenditureauthorization 资本支出核准   KHK|Zu#k '  
  C (97)capital expenditure control 资本支出控制   "?_r?~sJx  
  C (98)capital expenditure proposal资本支出申请   9NX/OctFa'  
  C (99)capital funding planning 资本基金筹集计划   HvhP9_MB  
  C (100)capital gain 资本收益   ~_XJ v  
  C (101)capital investment appraisal资本投资评估   Knd2s~S  
  C (102)capital maintenance 资本保全   J<[Hw g  
  C (103)capital resource planning 资本资源计划   Tnw0S8M  
  C (104)capital surplus 资本盈余   N{6 - rR  
  C (105)capital turnover 资本周转率   M oIq)5/  
  C (106)card 记录卡   D;~c`G "f  
  C (107)cash 现金   |2oCEb1  
  C (108)cash account 现金账户   =&kd|o/i  
  C (109)cash book 现金账薄   F( ?A7  
  C (110)cash cow 金牛产品   %XIPPEHU  
  C (111)cash flow 现金流量   +YS0yTWeX  
  C (112)cash discounted 现金贴现   n\ l$R!zr  
  C (113)cash flow budget 现金流量预算   s\7]"3:wD  
  C (114)cash flow statement 现金流量表   U _QCe+  
  C (115)cash ledger 现金分类账   \YV`M3O  
  C (116)cash limit 现金限额   ~7$NVKE  
  C (117)CCA 现时成本会计   "oZ$/ap\  
  C (118)center 中心   gO {XD.s  
  C (119)changeover time 变更时间   mW_B|dM"  
  C (120)chartered entity 特许经济个体   )FF3|dZ";K  
  C (121)cheque 支票   X- xN<S q  
  C (122)cheque register 支票登记薄   8OYw72&  
  C (123)coin analysis 零钱分类   ups] k?4  
  C (124)classification 分类   q6xm#Fd'.  
  C (125)clock card 工时卡   b+Ly%&  
  C (126)code 代码   Het5{Yb.  
  C (127)commitment accounting 承诺确认会计   7hg)R @OC  
  C (128)common cost 共同成本   .{pc5 eUf  
  C (129)company limited byguarantee 有限担保责任公司   @vy {Q7aM  
C (130)company limited shares 股份有限公司   h5vvizruy  
  C (131)competitive position 竞争能力状况   ]z^*1^u^ig  
  C (132)concept 概念   ukZ>_ke`+  
  C (133)conglomerate 跨行业企业   U{^~X_?  
  C (134)consistency concept 一致性概念   q4'Vb  
  C (135)consolidated accounts 合并报表   hcQky/c\#b  
  C (136)consolidation accounting 合并会计   ;r**`O  
  C (137)consortium 财团   KF'DOXBw>  
  C (138)contingency plan 应急计划   `pB]_"b  
  C (139)contingent liabilities 或有负债   8&gr}r- 5  
  C (140)continuous operation 连续生产   @k"Q e&BQ  
  C (141)contra 抵消   DH3.4EUWS  
  C (142)contract cost 合同成本   SHc<`M'+  
  C (143)contract costing 合同成本计算   O@[jNs)].  
  C (144)contribution 贡献毛益   -d|Q|zF^x  
  C (145)contribution centre 贡献中心   X4- _l$j  
  C (146)contribution chart 贡献图   +lK?)77f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j,HUk,e^&  
  C (148)contribution to salesration 贡献毛益对销售比率   e:&+m`OSH  
  C (149)control 控制   C`p)S`d  
  C (150)control account 控制帐户   '+@q  
  C (151)control limits 控制限度   }"V$li  
  C (152)controllability concept 可控制概念   nUgZ]ag=G  
  C (153)controllable cost 可控制成本   $]{20"  
  C (154)conversion cost 加工成本   A,P_|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2;82*0Y%  
  C (156)corporate appraisal 公司评估   'dkKBLsx  
  C (157)corporate planning 公司计划   k^x[(gw  
  C (158)corporate social reporting 公司社会报告   "kYzgi  
  C (159)corporation 股份公司   ]8Eci^i  
  C (160)cost 成本   7K*\F}2)q  
  C (161)cost account 成本帐户   s8/sH];  
  C (162)cost accounting 成本会计   e58   
  C (163)cost accounting manual 成本手册   C4Tn  
  C (164)cost accounts calendar 成本报表的日历时间   {~Q9jg(A  
  C (165)cost adjustment 成本调整   XAn{xN pz  
  C (166)cost allocation 成本分配   lur$?_gt  
  C (167)cost apportionment 成本分摊   hkK+BmMj\  
  C (168)cost attribution 成本归属   ?u*gKI  
  C (169)cost audit 成本审计   1XwW4cZ>:  
  C (170)cost behaviour 成本性态   \0{g~cU4  
  C (171)cost benefit analysis 成本效益分析   U c6]]Bbc  
  C (172)cost center 成本中心   F"#8`Ps>  
  C (173)cost driver 成本动因
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