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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 ab3" ?.3m  
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  1.audit   审计 % J+'7'g  
  2.attestation   鉴证 zif()i   
  3.credibility   可信赖程度 Q"QrbU  
  4.audit of financial statements 财务报表审计 S}*#$naK  
  5.agreed-upon procedures 执行商定程序 51&wH  
  6.high levels of assurance 高水平保证 y"2#bq  
  7.compilation 编制 L`];i8=I  
  8.reliability 可靠性 |$6Gp Aq!  
  9.relevance 相关性 bjD0y cB[  
  10.professional skepticism 职业谨慎 >I!dJH/gj  
  11.objectivity 客观性 7J0 PO}N  
  12. professional competence 专业胜任能力 gsT%_2>CL  
  13.Senior/CPA-in-charge 项目经理 6=|Q>[K  
  14.audit engagement letter 业务约定书 _K/h/!\n  
  15.recurring audit 连续审计 + Uj~zx@  
  16.the client 委托人 sowkxw.^Q  
  17.change CPA 更换注册会计 %T1(3T{Li  
  18.the existing CPA 现任注册会计师 =o+t_.)N  
  19.the successor CPA 后任注册会计师 >Q"eaJxE!l  
  20.the preceding CPA前任注册会计师 NhpGa@[D  
  21.issue the audit report 出具审计报告 ]9b*!n<z  
  22.expert 专家 MPM_/dn-  
  23.the board of directors 董事会 srg#<oH|{c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Udd|.JRd  
  25.assess material misstatement risks评估重大错报风险 :5C9uW #  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,4EE9 ?J  
  27.a general knowledge of —— 初步了解―――的情况 ydoCoD w  
  28.a more knowledge of—— 进一步了解的情况 #l{qb]n]  
  29.the prior year‘s working papers 以前年度工作底稿 lC^q}Bh:  
  30.minutes of meeting 会议纪要 w[]7{ D];  
  31.business risks 经营风险 Xj|j\2$ 0  
  32.appropriateness 适当性 LTFA2X&E=  
  33.accounting estimate 会计估计 ^\Jg {9a  
  34.management representations 管理层声明 9> [ $;>  
  35.going concern assumption 持续经营假设 Wp T.25  
  36.audit plan 审计计划 KA%tVBl  
  37.significant audit areas 重点审计领域 H-0deJ[>  
  38.error 错误 "4Anh1,js  
  39.fraud舞弊 ) ~ C)4  
  40.modified or additional procedures 修改或追加审计程序 8 I,(\<Xv  
  41.misappropriation of assets 侵占资产 bzB9u&  
  42.transactions without substance 虚假交易 m!!uf/  
  43.unusual pressures 异常压力 4sROMk=l  
  44.the suspected noncompliance 涉嫌存在违法行为 5?6 ATP:[  
  45.materialiy 重要性 /:C"n|P7Z  
  46.exceed the materiality level 超过重要性水平 }2JSa8  
  47.approach the materiality level 接近重要性水平 [(UQQa=+  
  48.an acceptably low level 可接受水平 a Se.]_  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 oX!s u  
  50.misstatements or omissions 错报或漏报 ^VoQGP/cl  
  51.aggregate 总计 @HaWd 3  
  52.subsequent events 期后事项 [wIyW/+  
  53.adjust the financial statements 调整财务报表 1 5rE|m^  
  54.perform additional audit procedures 实施追加的审计程序 Z`< +8e  
  55.audit risk 审计风险 TC J\@|yw  
  56.detection risk 检查风险  Q_M2!qj  
  57.inappropriate audit opinion 不适当的审计意见 h`Y t4 -Y  
  58.material misstatement 重大的错报 7|"11^q  
  59.tolerable misstatement 可容忍错报 aD0w82s]J  
  60.the acceptable level of detection risk 可接受的检查风险 jS| (g##4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 evtn/.kDR  
  62.simall business 小规模企业 Vv6xVX  
  63.accounting system 会计系统 0^{z q|%Q!  
  64.test of control 控制测试 !tX14O~B-  
  65.walk-through test 穿行测试 x{RTI#a.  
  66.communication 沟通 X9zTz2 Fy  
  67.flow chart 流程图 )e]:T4*vo  
  68.reperformance of internal control 重新执行 M> 1V3 sM  
  69.audit evidence 审计证据 !)_5z<   
  70.substantive procedures 实质性程序 hq\KSFP  
  71.assertions 认定 'Y>!xm   
  72.esistence 存在 b]CJf8'u  
  73.occurrence 发生 a?Q~C<k  
  74.completeness 完整性 <6- (a;T!7  
  75.rights and obligations 权利和义务 0.&gm@A~c$  
  76.valuation and allocation 计价和分摊 *1%=?:$(r6  
  77.cutoff 截止 Og-M nx3  
  78.accuracy 准确性 ;2%3~L8?V  
  79.classification 分类 r|rV1<d  
  80.inspection 检查 9.PY49|  
  81.supervision of counting 监盘 zXZy:SD  
  82.observation 观察 hoSk  
  83.confirmation 函证 t_P1a0Zu  
  84.computation 计算 /"Rh bE   
  85.analytical procedures 分析程序 {TUCa  
  86.vouch 核对 JEFW}M)UGv  
  87.trace 追查 r|0C G^:C  
  88.audit sampling 审计抽样 iHQFieZ.E  
  89.error 误差 @yobT,DXi  
  90.expected error 预期误差 69q8t*%O  
  91.population 总体 zCPjuS/~ Q  
  92.sampling risk 抽样风险 ZOS{F_2.  
  93.non- sampling risk 非抽样风险 nLT]'B]$ +  
  94.sampling unit 抽样单位 nc@ul')  
  95.statistical sampling 统计抽样 8v(Xr}q,r  
  96.tolerable error 可容忍误差 |!IJ/ivEgw  
  97.the risk of under reliance 信赖不足风险 0@3g'TGl  
  98.the risk of over reliance 信赖过度风险 VwtGHF'  
  99.the risk of incorrect rejection 误拒风险 BAqu@F\):  
  100. the risk of incorrect acceptance 误受风险 F fl`;M  
  101.working trial balance 试算平衡表 w )DO"Z7  
  102.index and cross-referencing 索引和交叉索引 tk_y ~-xz  
  103.cash receipt 现金收入 4+l7v?:Pr  
  104.cash disbursement 现金支出 9 HP)@66  
  105.bank statement 银行对账单 ?86h:9  
  106.bank reconciliation 银行存款余额调节表 s?OGB}  
  107.balance sheet date 资产负债表日 (Grj_p6O  
  108.net realizable value 可变现净值 dbnH#0i  
  109.storeroom 仓库 V 9=y@`;  
  110.sale invoice 销售发票 eb.`Q+Gb  
  111.price list 价目表 LnR3C:NO k  
  112.positive confirmation request 积极式询证函 [-Q"A 6!Zd  
  113.negative confirmation request 消极式询证函 NW!e@;E+i  
  114.purchase requisition 请购单 P\SD_8  
  115.receiving report 验收报告 :!{aey  
  116.gross margin 毛利 'fK_J}+P  
  117.manufacturing overhead 制造费用 Z A ZQFr'*  
  118.material requisition 领料单 Nnv&~ D>  
  119.inventory-taking 存货盘点 rKi)VVkx_  
  120.bond certificate 债券  FcfN]!  
  121.stock certificate 股票 HjnHl-  
  122.audit report 审计报告 h3O5DP6~  
  123.entity 被审计单位 t }*teo[  
  124.addressee of the audit report 审计报告的收件人 -pX/Tt6  
  125.unqualified opinion 无保留意见 T5Pc2R  
  126.qualified opinion 保留意见 ;O5NZa!.73  
  127.disclaimer of opinion 无法表示意见 KJ'MK~g  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?]5wX2G^|J  
  A (2)absorbed overhead 已吸收制造费用 |k?,4 Pk  
  A (3)absorption costing 吸收成本计算 x-%nnC6e  
  A (4)account 账户,报表   ;5y!,OF6  
  A (5)accounting postulate 会计假设   : q6hT<f;  
  A (6)accounting series release 会计公告文件   [vV-0Lx"  
  A (7)accounting valuation 会计计价   '7_'s1  
  A (8)account sale 承销清单 Qj3UO]>  
  A (9)accountability concept 经营责任概念   fr GUT#9?n  
  A (10)accountancy 会计职业   9';0vrFeM  
  A (11)accountant 会计师   +{Q\B}3cj1  
  A (12)accounting 会计   >E)UmO{S  
  A (13)agency cost 代理成本   @h ^5*M  
  A (14)accounting bases 会计基础   1l1X1  
  A (15)accounting manual 会计手册   {9C(\i +  
  A (16)accounting period 会计期间   .l#Pmd!  
  A (17)accounting policies 会计方针   rEddX  
  A (18)accounting rate of return 会计报酬率   mP:mzmUw  
  A (19)accounting reference date 会计参照日   94K ;=5h  
  A (20)accounting reference period 会计参照期间   t'[vN~I'  
  A (21)accrual concept 应计概念   0} P&G^%"  
  A (22)accrual expenses 应计费用   Zvr(c| Q  
  A (23)acid test ration 速动比率(酸性测试比率)   p8F|]6Z  
  A (24)acquisition 购置   :%!SzI?  
  A (25)acquisition accounting 收购会计   @^;\(If2  
  A (26)activity based accounting 作业基础成本计算   Xwx;m/  
  A (27)adjusting events 调整事项   )Dqv&^  
  A (28)administrative expenses 行政管理费   q8[Nr3.  
  A (29)advice note 发货通知   'n>|jw)  
  A (30)amortization 摊销   z|p H>R?:  
  A (31)analytical review 分析性检查   ]=]'*Z%  
  A (32)annual equivalent cost 年度等量成本法   BDB-OJ  
  A (33)annual report and accounts 年度报告和报表   ",~3&wx  
  A (34)appraisal cost 检验成本   J!yc9 Q  
  A (35)appropriation account 盈余分配账户   !4*@H  
  A (36)articles of association 公司章程细则   S!.xmc\  
  A (37)assets 资产   bF B;N+>  
  A (38)assets cover 资产保障   !$_mWz  
  A (39)asset value per share 每股资产价值   n,V`Y'v)  
  A (40)associated company 联营公司   j- A S {w  
  A (41)attainable standard 可达标准   %81tVhg  
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 A (42)attributable profit 可归属利润   %t<Y6*g  
  A (43)audit 审计   EH,uX{`e  
  A (44)audit report 审计报告    I s8|  
  A (45)auditing standards 审计准则   sav2.w  
  A (46)authorized share capital 额定股本   ~vF.k,  
  A (47)available hours 可用小时   L^ +0K}eD  
  A (48)avoidable costs 可避免成本 *w@>zkBl  
  B (49)back-to-back loan 易币贷款   &Kjqdp  
  B (50)backflush accounting 倒退成本计算   T-<^mX[}  
  B (51)bad debts 坏帐   %|-Rh^H[JK  
  B (52)bad debts ratio 坏帐比率   TOBAh.1  
  B (53)bank charges 银行手续费   qBCZ)JEN#U  
  B (54)bank overdraft 银行透支   [r]USCq  
  B (55)bank reconciliation 银行存款调节表   d628@~ Ekn  
  B (56)bank statement 银行对账单   9&2kuLp?P  
  B (57)bankruptcy 破产   Gjv'$O2_  
  B (58)basis of apportionment 分摊基础   kg !@i7  
  B (59)batch 批量   v`v+M4upC  
  B (60)batch costing 分批成本计算   4|XE f,  
  B (61)beta factor B(市场)风险因素   9k83wACry  
  B (62)bill 账单   A:p0p^*  
  B (63)bill of exchange 汇票   ,,{Uz)>'W6  
  B (64)bill of landing 提单   kSI,Q!e\  
  B (65)bill of materials 用料预计单   65<p:  
  B (66)bill payable 应付票据   ly^F?.e-  
  B (67)bill receivable 应收票据   }[75`pC~O  
  B (68)bin card 存货记录卡   F.@yNr"  
  B (69)bonus 红利   Xf#;GYO|2  
  B (70)book-keeping 薄记   >,~JQ%1  
  B (71)Boston classification 波士顿分类   2b3*zB*@V  
  B (72)breakeven chart 保本图   wI`uAZ="  
  B (73)breakeven point 保本点   Ebq5P$  
  B (74)breaking-down time 复位时间   }4bwLO  
  B (75)budget 预算   S++}kR);  
  B (76)budget center 预算中心   (:hPT-1  
  B (77)budget cost allowance 预算成本折让   q.g!WLiI  
  B (78)budget manual 预算手册   9Y/c<gbY  
  B (79)budget period 预算期间   *, {b]6v  
  B (80)budgetary control 预算控制   {8UBxFIM(  
  B (81)budgeted capacity 预算生产能力   SSH/q/  
  B (82)burden 制造费用   G=b`w;oL:  
  B (83)business center 经营中心   >\>HRyt%  
  B (84)business entity 营业个体   *1elUI2Rg  
  B (85)business unit 经营单位   [IHT)%>E8&  
 B (86)buy-out management 管理性购买产权   J 0 s8vAs  
  B (87)by-product 副产品 8, WQ}cC  
  C (88)called-up share capital 催缴股本   F<^,j7@  
  C (89)capacity 生产能力   A\:=p  
  C (90)capacity ratios 生产能力比率   9OTw6  
  C (91)capital 资本   QU417EV'  
  C (92)capital assets pricing model资本资产计价模式   4uTYuaCNs  
  C (93)capital commitment 承诺资本   O:u^jcXA  
  C (94)capital employed 已运用的资本   ;APg!5X  
  C (95)capital expenditure 资本支出   F oEZ1O<  
  C (96)capital expenditureauthorization 资本支出核准   0|NbU  
  C (97)capital expenditure control 资本支出控制   /,B"H@ J  
  C (98)capital expenditure proposal资本支出申请   bu$5gGWVf  
  C (99)capital funding planning 资本基金筹集计划   uQ&xoDCB  
  C (100)capital gain 资本收益   !E$S&zVMQ  
  C (101)capital investment appraisal资本投资评估   ['sIR+c%'O  
  C (102)capital maintenance 资本保全   Bp4QHv9xqL  
  C (103)capital resource planning 资本资源计划   `N|WCiBV.  
  C (104)capital surplus 资本盈余   xXHz)w  
  C (105)capital turnover 资本周转率   xorFz{  
  C (106)card 记录卡   <xc"y|7X  
  C (107)cash 现金   O81})r*Y  
  C (108)cash account 现金账户   Nzr zLK  
  C (109)cash book 现金账薄   6}|/~n  
  C (110)cash cow 金牛产品   lffw7T~  
  C (111)cash flow 现金流量   n*-#VKK^  
  C (112)cash discounted 现金贴现   |7f}icXKur  
  C (113)cash flow budget 现金流量预算   gNxnoOY  
  C (114)cash flow statement 现金流量表   Nf$Y -v?i  
  C (115)cash ledger 现金分类账   JQ.ZAhv  
  C (116)cash limit 现金限额   5V%K'a(  
  C (117)CCA 现时成本会计   ^]Gt<_  
  C (118)center 中心   [#14atv  
  C (119)changeover time 变更时间   Kj'm<]u  
  C (120)chartered entity 特许经济个体   /#Ew{RvW'  
  C (121)cheque 支票   p 6jR,m8S  
  C (122)cheque register 支票登记薄   VS 8|lgQ  
  C (123)coin analysis 零钱分类   )iEK7d^-  
  C (124)classification 分类   A$^}zP'u0<  
  C (125)clock card 工时卡   }3vB_0[r  
  C (126)code 代码   S Xgp j  
  C (127)commitment accounting 承诺确认会计   /'ybl^Km  
  C (128)common cost 共同成本   O9g{XhMv>f  
  C (129)company limited byguarantee 有限担保责任公司   tuUk48!2I  
C (130)company limited shares 股份有限公司   jMd's|#OP  
  C (131)competitive position 竞争能力状况   o_={xrmIA  
  C (132)concept 概念   czedn_}%Q  
  C (133)conglomerate 跨行业企业   v[HxO?x^  
  C (134)consistency concept 一致性概念   '6K WobXm  
  C (135)consolidated accounts 合并报表   N8m^h:b  
  C (136)consolidation accounting 合并会计   a{]1H4+bQ  
  C (137)consortium 财团   @$t Qz  
  C (138)contingency plan 应急计划    ~LkReQI  
  C (139)contingent liabilities 或有负债   DhB: 8/J  
  C (140)continuous operation 连续生产   Url8Z\;aM  
  C (141)contra 抵消   F,4Q  
  C (142)contract cost 合同成本   NO6.qWl  
  C (143)contract costing 合同成本计算   Zso .3FR,  
  C (144)contribution 贡献毛益   #H5*]"w6I  
  C (145)contribution centre 贡献中心   LfF<wDvXf  
  C (146)contribution chart 贡献图   a e P4%h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #7'ww*+  
  C (148)contribution to salesration 贡献毛益对销售比率   @ZT2 5CD  
  C (149)control 控制   J }JT% S W  
  C (150)control account 控制帐户   M0_K%Z(zaR  
  C (151)control limits 控制限度   VsUEp_I  
  C (152)controllability concept 可控制概念   M@csB.'  
  C (153)controllable cost 可控制成本   {V:?r  
  C (154)conversion cost 加工成本   S: /ShT  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (|bht0  
  C (156)corporate appraisal 公司评估   @NX^__ sa  
  C (157)corporate planning 公司计划   ym1TG eFAq  
  C (158)corporate social reporting 公司社会报告   Sgr<z d'b  
  C (159)corporation 股份公司   x\t>|DB  
  C (160)cost 成本   B?TA S  
  C (161)cost account 成本帐户   "hQV\|!\  
  C (162)cost accounting 成本会计   eW\_9E)cY  
  C (163)cost accounting manual 成本手册   }V9146  
  C (164)cost accounts calendar 成本报表的日历时间   W %Um:C\I  
  C (165)cost adjustment 成本调整   62Jn8DwAT  
  C (166)cost allocation 成本分配   iiRK3m  
  C (167)cost apportionment 成本分摊   ~ocd4,d=  
  C (168)cost attribution 成本归属   RV&2y=eb  
  C (169)cost audit 成本审计   b8QW^Z  
  C (170)cost behaviour 成本性态   1eT|  
  C (171)cost benefit analysis 成本效益分析   t7-sCC0  
  C (172)cost center 成本中心   i| =}zR  
  C (173)cost driver 成本动因
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