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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 x#{!hL 5G  
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  1.audit   审计 R'B B-  
  2.attestation   鉴证 1NYR8W]2  
  3.credibility   可信赖程度 K3&xe(  
  4.audit of financial statements 财务报表审计 l4C{LZ  
  5.agreed-upon procedures 执行商定程序  ?kjQ_K  
  6.high levels of assurance 高水平保证 jIh1)*]054  
  7.compilation 编制 i_qY=*a?y  
  8.reliability 可靠性 O&!R7T  
  9.relevance 相关性 ]#0 (  
  10.professional skepticism 职业谨慎 T(|'.&a  
  11.objectivity 客观性 wMS%/l0p1  
  12. professional competence 专业胜任能力 `}X3f#eO&  
  13.Senior/CPA-in-charge 项目经理 N8A)lYT]_u  
  14.audit engagement letter 业务约定书 `46~j  
  15.recurring audit 连续审计 y)kxR  
  16.the client 委托人 EJ:O 1  
  17.change CPA 更换注册会计 M/S~"iD  
  18.the existing CPA 现任注册会计师 }'[>~&/"  
  19.the successor CPA 后任注册会计师 -CPtYG[s  
  20.the preceding CPA前任注册会计师 --h\tj\U  
  21.issue the audit report 出具审计报告 Yf0 KG  
  22.expert 专家 =v2 |QuS$  
  23.the board of directors 董事会 hSehJjEoM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9QQ XB-  
  25.assess material misstatement risks评估重大错报风险 qS?o22  
  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 :EX>Y<`]  
  27.a general knowledge of —— 初步了解―――的情况 J8i;E 4R  
  28.a more knowledge of—— 进一步了解的情况 d$IROZK-D  
  29.the prior year‘s working papers 以前年度工作底稿 Ai/X*y:[?  
  30.minutes of meeting 会议纪要 91OxUVd  
  31.business risks 经营风险 PV68d; $:8  
  32.appropriateness 适当性 GRZz@bAO?$  
  33.accounting estimate 会计估计 XkI'm\W  
  34.management representations 管理层声明 rPH7 ]]  
  35.going concern assumption 持续经营假设 RZ6y5  
  36.audit plan 审计计划 c5]Xqq,  
  37.significant audit areas 重点审计领域 *_D/_Rp7  
  38.error 错误 pBtO1x6x/  
  39.fraud舞弊 i/:L^SQAq  
  40.modified or additional procedures 修改或追加审计程序 4`O[U#?  
  41.misappropriation of assets 侵占资产 #XQ/y}(  
  42.transactions without substance 虚假交易 AVT % AS  
  43.unusual pressures 异常压力 (MGg r  
  44.the suspected noncompliance 涉嫌存在违法行为 ly[yn{  
  45.materialiy 重要性 SxF'2ii  
  46.exceed the materiality level 超过重要性水平 !y_FbJ8KC  
  47.approach the materiality level 接近重要性水平 ^h?fr`  
  48.an acceptably low level 可接受水平 0ix(1`Z  
  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 *aErwGLB8  
  50.misstatements or omissions 错报或漏报 t:wBh'K~R8  
  51.aggregate 总计 {4_s:+v0  
  52.subsequent events 期后事项 ^ `LqNG  
  53.adjust the financial statements 调整财务报表 a (U52dO,  
  54.perform additional audit procedures 实施追加的审计程序 =O}I{dNKZV  
  55.audit risk 审计风险 w=KfkdAJ*/  
  56.detection risk 检查风险 #]h X ."b2  
  57.inappropriate audit opinion 不适当的审计意见 f:Pl Mv!{  
  58.material misstatement 重大的错报 Q4XlYgIV2A  
  59.tolerable misstatement 可容忍错报 !MoAga_ j  
  60.the acceptable level of detection risk 可接受的检查风险 h)Y] L#R  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2"&GH1  
  62.simall business 小规模企业 Yxq!7J  
  63.accounting system 会计系统 ?%3dgQB'  
  64.test of control 控制测试  WI\a  
  65.walk-through test 穿行测试 3IYFvq~  
  66.communication 沟通 bjVk9XvH6  
  67.flow chart 流程图 461g7R%r  
  68.reperformance of internal control 重新执行 nJI2IPZ  
  69.audit evidence 审计证据 rrL.Y&DTK  
  70.substantive procedures 实质性程序 k^ <]:B  
  71.assertions 认定 { ^o.f  
  72.esistence 存在 x3n9|Uud  
  73.occurrence 发生 BX/3{5Y>{  
  74.completeness 完整性 ixA.b#!1  
  75.rights and obligations 权利和义务 Fk=SkS ky  
  76.valuation and allocation 计价和分摊 x2v0cR"KL  
  77.cutoff 截止 T)P)B6q   
  78.accuracy 准确性 T0 K!Msz  
  79.classification 分类 y:)^*2GA-B  
  80.inspection 检查 @)>Z+g  
  81.supervision of counting 监盘 |_?e.}K  
  82.observation 观察 vW?\bH7}I  
  83.confirmation 函证 "_/ih1z]  
  84.computation 计算 b8K]>yDAh  
  85.analytical procedures 分析程序 '0 Cp  
  86.vouch 核对 O2fq9%lk  
  87.trace 追查 Vh~h fj"  
  88.audit sampling 审计抽样 pU_3Z3CeE  
  89.error 误差 3(e_2v  
  90.expected error 预期误差 MpOU>\  
  91.population 总体 ?^VPO%  
  92.sampling risk 抽样风险 5W)ST&YPL*  
  93.non- sampling risk 非抽样风险 "Z&.m..gc  
  94.sampling unit 抽样单位 <, CrE5Pl  
  95.statistical sampling 统计抽样 ||hQ*X<m>  
  96.tolerable error 可容忍误差 4Y(@ KU b  
  97.the risk of under reliance 信赖不足风险 0+SDFh  
  98.the risk of over reliance 信赖过度风险 hywcj\[  
  99.the risk of incorrect rejection 误拒风险 h0<PQZJ  
  100. the risk of incorrect acceptance 误受风险 SIp)&  
  101.working trial balance 试算平衡表 :)1"yo\  
  102.index and cross-referencing 索引和交叉索引 &nIu^,.  
  103.cash receipt 现金收入 6f +aGz  
  104.cash disbursement 现金支出 |gE1P/%k  
  105.bank statement 银行对账单 vM/*S 6[  
  106.bank reconciliation 银行存款余额调节表 ko9}?qs  
  107.balance sheet date 资产负债表日 'xH^ksb"  
  108.net realizable value 可变现净值 H,}&=SCk  
  109.storeroom 仓库 '3S~QN  
  110.sale invoice 销售发票 zT>!xGTu7~  
  111.price list 价目表 }JFTe g  
  112.positive confirmation request 积极式询证函 [6a-d> e{  
  113.negative confirmation request 消极式询证函 t@!n?j I  
  114.purchase requisition 请购单 JmCMFq B9  
  115.receiving report 验收报告 {R_>KE1  
  116.gross margin 毛利 mG S4W;  
  117.manufacturing overhead 制造费用 ]FCP |Jz  
  118.material requisition 领料单 g-qXS]y7  
  119.inventory-taking 存货盘点 *73gp  
  120.bond certificate 债券 HoPpUq5,  
  121.stock certificate 股票 SES.&e|!6  
  122.audit report 审计报告 <UGaIb  
  123.entity 被审计单位 `<9>X9.+  
  124.addressee of the audit report 审计报告的收件人 8e?/LA%MU  
  125.unqualified opinion 无保留意见 =Pv_,%  
  126.qualified opinion 保留意见 x*Z'i<;B  
  127.disclaimer of opinion 无法表示意见 ~xd?y*gk;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   CY o m  
  A (2)absorbed overhead 已吸收制造费用 HAn{^8"@  
  A (3)absorption costing 吸收成本计算 f=^xU P  
  A (4)account 账户,报表   4<Vi`X7[F  
  A (5)accounting postulate 会计假设   yX!u&  
  A (6)accounting series release 会计公告文件   c9+G Qp  
  A (7)accounting valuation 会计计价   yz68g?"  
  A (8)account sale 承销清单 2iNLm6"  
  A (9)accountability concept 经营责任概念   jz8u'y[n7  
  A (10)accountancy 会计职业   z>PVv)X  
  A (11)accountant 会计师   zA5nr`  
  A (12)accounting 会计   a/ A c^!(  
  A (13)agency cost 代理成本   9[qOfIny  
  A (14)accounting bases 会计基础   aEN` `  
  A (15)accounting manual 会计手册   2Wzx1_D "a  
  A (16)accounting period 会计期间   g`pq*D  
  A (17)accounting policies 会计方针   h,{Q%sqO  
  A (18)accounting rate of return 会计报酬率   ?L }>9$"  
  A (19)accounting reference date 会计参照日   . \caRb[  
  A (20)accounting reference period 会计参照期间   YNBM\Q  
  A (21)accrual concept 应计概念   r~,y3L6ic  
  A (22)accrual expenses 应计费用   0%bCP/  
  A (23)acid test ration 速动比率(酸性测试比率)   rMwa6ZO'm;  
  A (24)acquisition 购置   ]q"&V\b  
  A (25)acquisition accounting 收购会计   Xmr}$<<=  
  A (26)activity based accounting 作业基础成本计算   8xB-cE  
  A (27)adjusting events 调整事项   [S'1OR$FQ\  
  A (28)administrative expenses 行政管理费   kgo#JY-4  
  A (29)advice note 发货通知   CE3l_[ c  
  A (30)amortization 摊销   }T[ @G6#  
  A (31)analytical review 分析性检查   |jIHgm  
  A (32)annual equivalent cost 年度等量成本法   \9[vi +T  
  A (33)annual report and accounts 年度报告和报表   2}&ERW  
  A (34)appraisal cost 检验成本   KSs1EmB  
  A (35)appropriation account 盈余分配账户   -jJhiaJ$<  
  A (36)articles of association 公司章程细则   r6F TpOF  
  A (37)assets 资产   *5Zow3  
  A (38)assets cover 资产保障   h8(#\E  
  A (39)asset value per share 每股资产价值   vYRY?~8 C  
  A (40)associated company 联营公司   ^/#+0/Bn  
  A (41)attainable standard 可达标准   PMP{|yEx"  
 }sxs-  
 A (42)attributable profit 可归属利润   ( }b~}X9  
  A (43)audit 审计   X H%pV  
  A (44)audit report 审计报告   jV2H61d  
  A (45)auditing standards 审计准则   4r $#-  
  A (46)authorized share capital 额定股本   Xy(QK2|  
  A (47)available hours 可用小时    ]~;*9`:  
  A (48)avoidable costs 可避免成本 lfAy$qP"}  
  B (49)back-to-back loan 易币贷款   ,g?ny<#o  
  B (50)backflush accounting 倒退成本计算   =G}a%)?As\  
  B (51)bad debts 坏帐   'bx}[  
  B (52)bad debts ratio 坏帐比率   e]1=&:eX#d  
  B (53)bank charges 银行手续费   ~m=GS[=  
  B (54)bank overdraft 银行透支   NAo.79   
  B (55)bank reconciliation 银行存款调节表   GXZ="3W |  
  B (56)bank statement 银行对账单   ;"&?Okz  
  B (57)bankruptcy 破产   XKGiw 2 C  
  B (58)basis of apportionment 分摊基础   K yh6QA^  
  B (59)batch 批量   k5< n:dS  
  B (60)batch costing 分批成本计算   +c_AAMe  
  B (61)beta factor B(市场)风险因素   o'lG9ePM|  
  B (62)bill 账单   0'd@8]|H  
  B (63)bill of exchange 汇票   5x@ U<  
  B (64)bill of landing 提单   E6GubU  
  B (65)bill of materials 用料预计单   _-fLD  
  B (66)bill payable 应付票据   | va@&;#wf  
  B (67)bill receivable 应收票据   !5dn7Wuj  
  B (68)bin card 存货记录卡   "1s ]74  
  B (69)bonus 红利   XtO..{qU  
  B (70)book-keeping 薄记   "22./vWV|i  
  B (71)Boston classification 波士顿分类   <l1/lm<#  
  B (72)breakeven chart 保本图   ])?dqgwa  
  B (73)breakeven point 保本点   Kvg=7o  
  B (74)breaking-down time 复位时间   .Vt|; P}  
  B (75)budget 预算   !po,Z&  
  B (76)budget center 预算中心   MNs<yQ9I'  
  B (77)budget cost allowance 预算成本折让   wA {) 9.  
  B (78)budget manual 预算手册   I0Do %  
  B (79)budget period 预算期间   Q3>qT84  
  B (80)budgetary control 预算控制   "dCIg{j   
  B (81)budgeted capacity 预算生产能力   E{6ku=2F  
  B (82)burden 制造费用   rv[BL.qV  
  B (83)business center 经营中心   >IQ&*Bb  
  B (84)business entity 营业个体   @Xoh@:j\  
  B (85)business unit 经营单位   .U(6])%;@  
 B (86)buy-out management 管理性购买产权   -v9(43  
  B (87)by-product 副产品 >> cW0I/`  
  C (88)called-up share capital 催缴股本   xLIyh7$t  
  C (89)capacity 生产能力   eQQVfEvS  
  C (90)capacity ratios 生产能力比率   .:H'9QJg  
  C (91)capital 资本   O#igH  
  C (92)capital assets pricing model资本资产计价模式   }|h-=T '  
  C (93)capital commitment 承诺资本   {Q/@Y.~<  
  C (94)capital employed 已运用的资本   f@Mku0VT  
  C (95)capital expenditure 资本支出   gS(JgN  
  C (96)capital expenditureauthorization 资本支出核准   ^Whc<>|  
  C (97)capital expenditure control 资本支出控制   Db2#QQ  
  C (98)capital expenditure proposal资本支出申请   5M\0t\uEn  
  C (99)capital funding planning 资本基金筹集计划   ,~;`@  
  C (100)capital gain 资本收益   `*CoVx~fk  
  C (101)capital investment appraisal资本投资评估   a?Om;-i2`S  
  C (102)capital maintenance 资本保全   vasw@Uto)  
  C (103)capital resource planning 资本资源计划   '_g&!zi8~  
  C (104)capital surplus 资本盈余   %/zHL?RqJ  
  C (105)capital turnover 资本周转率   W9cvxsox  
  C (106)card 记录卡   &/EZn xl  
  C (107)cash 现金   3znhpHO)  
  C (108)cash account 现金账户   I-.? qcy~  
  C (109)cash book 现金账薄   :8n?G  
  C (110)cash cow 金牛产品   !5+9~/;  
  C (111)cash flow 现金流量   Nt+UL/ 1]  
  C (112)cash discounted 现金贴现   Q m9b:U~  
  C (113)cash flow budget 现金流量预算   jM*wm~4>@  
  C (114)cash flow statement 现金流量表   7TAoWD3  
  C (115)cash ledger 现金分类账   ed,+Slg  
  C (116)cash limit 现金限额   q&ed4{H<  
  C (117)CCA 现时成本会计   k'$7RjCu  
  C (118)center 中心   m$Tt y[0  
  C (119)changeover time 变更时间   ZbH6$2r  
  C (120)chartered entity 特许经济个体   ^R\5'9K!  
  C (121)cheque 支票   /x-tl)(s=  
  C (122)cheque register 支票登记薄   (`n*d3  
  C (123)coin analysis 零钱分类   -GgV&%'a  
  C (124)classification 分类   6w<p1qhW  
  C (125)clock card 工时卡   KJ?/]oLr0  
  C (126)code 代码   #tPy0Q H  
  C (127)commitment accounting 承诺确认会计   'iYaA- 9j  
  C (128)common cost 共同成本   K6<1&  
  C (129)company limited byguarantee 有限担保责任公司   r'}#usB(  
C (130)company limited shares 股份有限公司   LY0/\Z"N  
  C (131)competitive position 竞争能力状况   h\-jqaq  
  C (132)concept 概念   f2|On6/  
  C (133)conglomerate 跨行业企业   iEFS>kL8e  
  C (134)consistency concept 一致性概念   [0+5 Gx  
  C (135)consolidated accounts 合并报表   b=Sl`&A  
  C (136)consolidation accounting 合并会计   ,Ur~DXY  
  C (137)consortium 财团   )fZ5.W8UE]  
  C (138)contingency plan 应急计划   RDG,f/L2  
  C (139)contingent liabilities 或有负债   7f=9(Zj  
  C (140)continuous operation 连续生产   1_W5@)  
  C (141)contra 抵消   OQX ek@~2  
  C (142)contract cost 合同成本   G[yN*C  
  C (143)contract costing 合同成本计算   Iq": U  
  C (144)contribution 贡献毛益   S67T:ARS  
  C (145)contribution centre 贡献中心   YpZ 9h@,  
  C (146)contribution chart 贡献图   qpc2;3*7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   P3XP=G`E  
  C (148)contribution to salesration 贡献毛益对销售比率   5Q72.4HH  
  C (149)control 控制   Vo2frWF$  
  C (150)control account 控制帐户   Z@iMG  
  C (151)control limits 控制限度   .yj=*N.  
  C (152)controllability concept 可控制概念   o9HDxS$~^  
  C (153)controllable cost 可控制成本   NU/~E"^I.  
  C (154)conversion cost 加工成本   &9] [ ~$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *DoEDw  
  C (156)corporate appraisal 公司评估   oB Bdk@  
  C (157)corporate planning 公司计划   ?t.?f`(|  
  C (158)corporate social reporting 公司社会报告   :S7yM8 b`  
  C (159)corporation 股份公司   u=  +  
  C (160)cost 成本   2|w.A!  
  C (161)cost account 成本帐户   ;/{Q4X{  
  C (162)cost accounting 成本会计   R}+/jh2O|  
  C (163)cost accounting manual 成本手册   -+I! (?  
  C (164)cost accounts calendar 成本报表的日历时间   v DOeBw =  
  C (165)cost adjustment 成本调整   dl$l5z\  
  C (166)cost allocation 成本分配   *&2#;mf3  
  C (167)cost apportionment 成本分摊   lB\j>.c  
  C (168)cost attribution 成本归属   Z*e7W O.  
  C (169)cost audit 成本审计   +Vf|YLbhJ  
  C (170)cost behaviour 成本性态   U ._1'pW  
  C (171)cost benefit analysis 成本效益分析   0_y%Qj^e  
  C (172)cost center 成本中心   B 9Mwj:)}  
  C (173)cost driver 成本动因
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