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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 -T i<H9OV  
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  1.audit   审计 $}0!dR2  
  2.attestation   鉴证 s;E(51V<>  
  3.credibility   可信赖程度 xf8[&?  
  4.audit of financial statements 财务报表审计 .C5<uW5-R  
  5.agreed-upon procedures 执行商定程序 P;-.\VRu  
  6.high levels of assurance 高水平保证 Fw{68ggk  
  7.compilation 编制 9<iM2(IW{  
  8.reliability 可靠性 -3 ANNj  
  9.relevance 相关性 N$v_z>6Z  
  10.professional skepticism 职业谨慎 2{Dnfl'k  
  11.objectivity 客观性 :Ny[?jt c  
  12. professional competence 专业胜任能力 -;ra(L`  
  13.Senior/CPA-in-charge 项目经理 N` $F>E,T%  
  14.audit engagement letter 业务约定书 Hmk xE  
  15.recurring audit 连续审计 %Y0BPTt$  
  16.the client 委托人 |(TEG.<g  
  17.change CPA 更换注册会计 m xBx?xM-  
  18.the existing CPA 现任注册会计师 0v9i43[S|J  
  19.the successor CPA 后任注册会计师 `B&=ya|bl  
  20.the preceding CPA前任注册会计师 Wd+G)Mu_=  
  21.issue the audit report 出具审计报告 FGie*t  
  22.expert 专家 \ltS~E uWU  
  23.the board of directors 董事会 #Ef!X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 LR!%iP  
  25.assess material misstatement risks评估重大错报风险 -!mtLaLw  
  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 [` }w7  
  27.a general knowledge of —— 初步了解―――的情况 |pbetA4&  
  28.a more knowledge of—— 进一步了解的情况 B2*>7 kc_s  
  29.the prior year‘s working papers 以前年度工作底稿 3Nwix_&S  
  30.minutes of meeting 会议纪要 D5({&.X[-  
  31.business risks 经营风险 ^c/3 !"wK  
  32.appropriateness 适当性 {dP6fr1z  
  33.accounting estimate 会计估计 w1(5,~OB  
  34.management representations 管理层声明 f*88k='\W  
  35.going concern assumption 持续经营假设 z_'!?K{  
  36.audit plan 审计计划 ]dl.~;3~~  
  37.significant audit areas 重点审计领域 1*$6u5.=F  
  38.error 错误 E(_k#X  
  39.fraud舞弊 ?(Tin80=r  
  40.modified or additional procedures 修改或追加审计程序 ;$1x_ Cb  
  41.misappropriation of assets 侵占资产 fv+d3s?h  
  42.transactions without substance 虚假交易 TuPD5-wB&  
  43.unusual pressures 异常压力 "VHT5k  
  44.the suspected noncompliance 涉嫌存在违法行为 aIQC[ry  
  45.materialiy 重要性 +4Wl  
  46.exceed the materiality level 超过重要性水平 f x 4#R(N  
  47.approach the materiality level 接近重要性水平 RJd*(!y  
  48.an acceptably low level 可接受水平 s]`6u yW"  
  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 f%1\1_^g  
  50.misstatements or omissions 错报或漏报 *?C8,;=2r  
  51.aggregate 总计 AS:k&t  
  52.subsequent events 期后事项 0S4Y3bac&  
  53.adjust the financial statements 调整财务报表 )c1Pj#|  
  54.perform additional audit procedures 实施追加的审计程序 _3N,oCRm  
  55.audit risk 审计风险 ) ?B-e n\  
  56.detection risk 检查风险 X(17ESQ/Y  
  57.inappropriate audit opinion 不适当的审计意见 wu11)HFL|z  
  58.material misstatement 重大的错报 cyP+a  
  59.tolerable misstatement 可容忍错报 "'+C%  
  60.the acceptable level of detection risk 可接受的检查风险 -^t.eZ*|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 J}4RJ9  
  62.simall business 小规模企业 $FIJI^Kd7  
  63.accounting system 会计系统 \fSruhD  
  64.test of control 控制测试 fk6=;{  
  65.walk-through test 穿行测试 &e3}Vop  
  66.communication 沟通 c&%3k+j  
  67.flow chart 流程图 ",[/pb  
  68.reperformance of internal control 重新执行 `1Md1e:J  
  69.audit evidence 审计证据 (E 8jkc  
  70.substantive procedures 实质性程序 O'^AbO=,  
  71.assertions 认定 EbVC4uY  
  72.esistence 存在 Er8F_,M+  
  73.occurrence 发生 9-&@Y  
  74.completeness 完整性 oRcP4k;d=  
  75.rights and obligations 权利和义务 zL50|U0H  
  76.valuation and allocation 计价和分摊 nygeR|:\  
  77.cutoff 截止 `*yOc6i]  
  78.accuracy 准确性 yLnTIE3)  
  79.classification 分类 W np[8IEU  
  80.inspection 检查 S:xs[b.ZZ  
  81.supervision of counting 监盘 RtxAIMzh?  
  82.observation 观察 wt'"<UN  
  83.confirmation 函证 t1oTZ  
  84.computation 计算 +!`$(  
  85.analytical procedures 分析程序 -`Zk`s|!  
  86.vouch 核对 l ObY  
  87.trace 追查 cFJZ|Ld  
  88.audit sampling 审计抽样 < 0S\P=\  
  89.error 误差 $ntC{a>&  
  90.expected error 预期误差 \>w 2D  
  91.population 总体 'cIFbjJ  
  92.sampling risk 抽样风险 dvY3=~'  
  93.non- sampling risk 非抽样风险 {- MhhRa5  
  94.sampling unit 抽样单位 )[&j&AI  
  95.statistical sampling 统计抽样 EL2z&  
  96.tolerable error 可容忍误差 G%i&C)jZ  
  97.the risk of under reliance 信赖不足风险 V1G5Kph  
  98.the risk of over reliance 信赖过度风险 w)YTHY (k;  
  99.the risk of incorrect rejection 误拒风险 LS# _K-  
  100. the risk of incorrect acceptance 误受风险 h]|2b0  
  101.working trial balance 试算平衡表 Zw/??Tq b  
  102.index and cross-referencing 索引和交叉索引 _x`:Ne?  
  103.cash receipt 现金收入 eCg|@d%D  
  104.cash disbursement 现金支出 U}=H1f,  
  105.bank statement 银行对账单 X C390t  
  106.bank reconciliation 银行存款余额调节表 6 {3ql:  
  107.balance sheet date 资产负债表日 #a8i($k{e  
  108.net realizable value 可变现净值 ^;\6j u2  
  109.storeroom 仓库 (V/! 0Lj  
  110.sale invoice 销售发票 #0#6eT{-  
  111.price list 价目表 K #JO#  
  112.positive confirmation request 积极式询证函 s <$*A;t  
  113.negative confirmation request 消极式询证函 z!~{3M  
  114.purchase requisition 请购单 `@:k*d  
  115.receiving report 验收报告 jt9@aN.mJN  
  116.gross margin 毛利 : 9zEne4  
  117.manufacturing overhead 制造费用 &mA{_|>  
  118.material requisition 领料单 Pb@$RAU6 3  
  119.inventory-taking 存货盘点 ,p..h+l  
  120.bond certificate 债券 w %6 L"  
  121.stock certificate 股票 dGR #l)  
  122.audit report 审计报告 =_2(S6~  
  123.entity 被审计单位 )hK;27m4  
  124.addressee of the audit report 审计报告的收件人 RT9%E/m  
  125.unqualified opinion 无保留意见 _.,"`U; H  
  126.qualified opinion 保留意见 J+hifO  
  127.disclaimer of opinion 无法表示意见 9!D c=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kh>i#9Ie  
  A (2)absorbed overhead 已吸收制造费用 b&pL}o?/k  
  A (3)absorption costing 吸收成本计算 #N\<(SD/  
  A (4)account 账户,报表   4&`d$K  
  A (5)accounting postulate 会计假设   gkx<<)y l  
  A (6)accounting series release 会计公告文件   Y3'dV)  
  A (7)accounting valuation 会计计价   "+4r4  
  A (8)account sale 承销清单 ]k.YG!$  
  A (9)accountability concept 经营责任概念   q&wv{  
  A (10)accountancy 会计职业   fEyc3K'5V  
  A (11)accountant 会计师   l W Lj==  
  A (12)accounting 会计   s! sG)AR.J  
  A (13)agency cost 代理成本   DJRr  
  A (14)accounting bases 会计基础   `{J(S'a`  
  A (15)accounting manual 会计手册   |c,'0V,"cH  
  A (16)accounting period 会计期间   pi PV&ytI  
  A (17)accounting policies 会计方针   U }}E E~W  
  A (18)accounting rate of return 会计报酬率   +n<;);h  
  A (19)accounting reference date 会计参照日   7I{rhA  
  A (20)accounting reference period 会计参照期间   :HN\A4=kc(  
  A (21)accrual concept 应计概念   ^c>ROpic  
  A (22)accrual expenses 应计费用   `%0k\,}V  
  A (23)acid test ration 速动比率(酸性测试比率)   Otm7j>w  
  A (24)acquisition 购置   >vQKCc|93  
  A (25)acquisition accounting 收购会计   yrrP#F  
  A (26)activity based accounting 作业基础成本计算   I;?np  
  A (27)adjusting events 调整事项   ew8Manx  
  A (28)administrative expenses 行政管理费   +r__>V,  
  A (29)advice note 发货通知   RsP^T:M}$  
  A (30)amortization 摊销   Q .cL1uHc  
  A (31)analytical review 分析性检查   )/?s^D$,  
  A (32)annual equivalent cost 年度等量成本法   ebB8.(k9G3  
  A (33)annual report and accounts 年度报告和报表   TbhsOf!  
  A (34)appraisal cost 检验成本   :}fIu?hCA  
  A (35)appropriation account 盈余分配账户   ot,e?lF  
  A (36)articles of association 公司章程细则   A)o%\j  
  A (37)assets 资产   aaesgF  
  A (38)assets cover 资产保障   #TY[\$BHs  
  A (39)asset value per share 每股资产价值   n0'"/zyc  
  A (40)associated company 联营公司   _ ~E_# cNn  
  A (41)attainable standard 可达标准   Ju XuS  
fmk(}  
 A (42)attributable profit 可归属利润   WLN;LT  
  A (43)audit 审计   DUu~s,A  
  A (44)audit report 审计报告   1BA5|  
  A (45)auditing standards 审计准则   JztSP?  
  A (46)authorized share capital 额定股本   ~C;gEE-  
  A (47)available hours 可用小时    EoHrXv  
  A (48)avoidable costs 可避免成本 IgtTYxI  
  B (49)back-to-back loan 易币贷款   hc5iIJ]  
  B (50)backflush accounting 倒退成本计算   j2,w1f}T  
  B (51)bad debts 坏帐   % KmhR2v  
  B (52)bad debts ratio 坏帐比率   KH76Vts  
  B (53)bank charges 银行手续费   CKRnkTTiV  
  B (54)bank overdraft 银行透支   e!O:z   
  B (55)bank reconciliation 银行存款调节表   U~[ tp1Z)  
  B (56)bank statement 银行对账单   1FmqNf:V7I  
  B (57)bankruptcy 破产   u69s}yZ  
  B (58)basis of apportionment 分摊基础   {}v<2bS  
  B (59)batch 批量   _,]@xFCOH  
  B (60)batch costing 分批成本计算    }h_= n>  
  B (61)beta factor B(市场)风险因素   -#"7F:N1  
  B (62)bill 账单   Z"g6z#L&  
  B (63)bill of exchange 汇票   \dc*!Es  
  B (64)bill of landing 提单   ^Dw18gqr=@  
  B (65)bill of materials 用料预计单   _8nT$!\\  
  B (66)bill payable 应付票据   (e6KSRh2fF  
  B (67)bill receivable 应收票据   3r,^is  
  B (68)bin card 存货记录卡   fIg~[VN"  
  B (69)bonus 红利   #_[W*-|L  
  B (70)book-keeping 薄记   sD`OHV:  
  B (71)Boston classification 波士顿分类   Z?tw#n[T  
  B (72)breakeven chart 保本图   d7Devs k  
  B (73)breakeven point 保本点   ^B7C8YP  
  B (74)breaking-down time 复位时间   >qjV(_?F-  
  B (75)budget 预算   `z!?!"=  
  B (76)budget center 预算中心   9q f=P3  
  B (77)budget cost allowance 预算成本折让   LuW^Ga"E  
  B (78)budget manual 预算手册   1q;r4$n  
  B (79)budget period 预算期间   +c_8~C  
  B (80)budgetary control 预算控制   i$W=5B>SO  
  B (81)budgeted capacity 预算生产能力   rpO>l  
  B (82)burden 制造费用   [I7([l1Wvd  
  B (83)business center 经营中心   Pi:=0,"XOp  
  B (84)business entity 营业个体   YO^iEI.  
  B (85)business unit 经营单位   23=SXA!  
 B (86)buy-out management 管理性购买产权   5Dlx]_  
  B (87)by-product 副产品 Qp]-4%^Vz  
  C (88)called-up share capital 催缴股本   '2.11cM3  
  C (89)capacity 生产能力   I &I q  
  C (90)capacity ratios 生产能力比率   JPfE`NZ  
  C (91)capital 资本   ck4g=QpD{  
  C (92)capital assets pricing model资本资产计价模式   \H5{[ZUn  
  C (93)capital commitment 承诺资本   T hLR<\  
  C (94)capital employed 已运用的资本   f'3sT(1&  
  C (95)capital expenditure 资本支出   %R [X_n=  
  C (96)capital expenditureauthorization 资本支出核准   $*i"rlJC  
  C (97)capital expenditure control 资本支出控制   5!)_" u3  
  C (98)capital expenditure proposal资本支出申请   esVZ2_eL  
  C (99)capital funding planning 资本基金筹集计划   Fq9>t/Zj  
  C (100)capital gain 资本收益   `OmYz{*r  
  C (101)capital investment appraisal资本投资评估   @:"GgkyDl#  
  C (102)capital maintenance 资本保全   Kp_^ 2V?  
  C (103)capital resource planning 资本资源计划   !~~j&+hK\  
  C (104)capital surplus 资本盈余   6$^ dOJ_"  
  C (105)capital turnover 资本周转率   lKF<]25  
  C (106)card 记录卡   <<[hZ$.  
  C (107)cash 现金   Jz6,2,LN  
  C (108)cash account 现金账户   iNAaTU  
  C (109)cash book 现金账薄   2r|!:^'?W  
  C (110)cash cow 金牛产品   S0<m><|kl  
  C (111)cash flow 现金流量   CD+2 w cy  
  C (112)cash discounted 现金贴现   4C{3>BE  
  C (113)cash flow budget 现金流量预算   @Ui dQX"b  
  C (114)cash flow statement 现金流量表    kwd)5J  
  C (115)cash ledger 现金分类账   Y2,\WKa  
  C (116)cash limit 现金限额   +w pe<T  
  C (117)CCA 现时成本会计   kbkq.fYr  
  C (118)center 中心   B =`"!?we  
  C (119)changeover time 变更时间   %d\|a~p:  
  C (120)chartered entity 特许经济个体   gwepaW  
  C (121)cheque 支票   d4#Ra%   
  C (122)cheque register 支票登记薄   z.7'yJIP#  
  C (123)coin analysis 零钱分类   `i)&nW)R  
  C (124)classification 分类   .5~W3v <  
  C (125)clock card 工时卡   JrdH6Zg  
  C (126)code 代码   ?~5J!|r#  
  C (127)commitment accounting 承诺确认会计   YQ+Kl[ec  
  C (128)common cost 共同成本   SLze) ?.  
  C (129)company limited byguarantee 有限担保责任公司   HKdR?HM1  
C (130)company limited shares 股份有限公司   _~ipO1*  
  C (131)competitive position 竞争能力状况   %g>{m2o  
  C (132)concept 概念   %aszZP  
  C (133)conglomerate 跨行业企业   E0i_sB~T  
  C (134)consistency concept 一致性概念   !cWnQRIt_F  
  C (135)consolidated accounts 合并报表   c.\J_^  
  C (136)consolidation accounting 合并会计   KQ x<{-G6  
  C (137)consortium 财团   `(9B(&t^,  
  C (138)contingency plan 应急计划   *G{Zo*2< i  
  C (139)contingent liabilities 或有负债   Um$a9S8b&  
  C (140)continuous operation 连续生产   +RO=a_AS  
  C (141)contra 抵消   ;#$zHR  
  C (142)contract cost 合同成本   a;A&>Ei}  
  C (143)contract costing 合同成本计算   E+&]96*Lby  
  C (144)contribution 贡献毛益   ^8V cm*  
  C (145)contribution centre 贡献中心   DjT ekn  
  C (146)contribution chart 贡献图   ;')T}wuq  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \JLiA>@ @  
  C (148)contribution to salesration 贡献毛益对销售比率   0P_Y6w+  
  C (149)control 控制   r]=3 aebR.  
  C (150)control account 控制帐户   Z0~}'K   
  C (151)control limits 控制限度   adJoT-8P6  
  C (152)controllability concept 可控制概念   79^on8k}  
  C (153)controllable cost 可控制成本   }<wj~f([  
  C (154)conversion cost 加工成本   +"] 'h~W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3o'SY@'W  
  C (156)corporate appraisal 公司评估   ?ExfxR!~  
  C (157)corporate planning 公司计划   i`g>Y5   
  C (158)corporate social reporting 公司社会报告   Kup-O u,  
  C (159)corporation 股份公司   ^j2:fJOU#  
  C (160)cost 成本   H\kqmPl&  
  C (161)cost account 成本帐户   k*4?fr  
  C (162)cost accounting 成本会计   ]'aG oR  
  C (163)cost accounting manual 成本手册   b'N"?W^YQ  
  C (164)cost accounts calendar 成本报表的日历时间   , "zS  pN  
  C (165)cost adjustment 成本调整   Pc]c8~  
  C (166)cost allocation 成本分配   _W: S>ij(  
  C (167)cost apportionment 成本分摊   >NwrJSx  
  C (168)cost attribution 成本归属   ``kKi3TWJ  
  C (169)cost audit 成本审计   r,6~?hG]  
  C (170)cost behaviour 成本性态   KG #|Cq  
  C (171)cost benefit analysis 成本效益分析   ZUyM:$  
  C (172)cost center 成本中心   Y5 4*mn  
  C (173)cost driver 成本动因
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