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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 g_@b- :$Yq  
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  1.audit   审计 !yvw5As%  
  2.attestation   鉴证 P6")OWd  
  3.credibility   可信赖程度 drvz [ 9;  
  4.audit of financial statements 财务报表审计 558!?kx$  
  5.agreed-upon procedures 执行商定程序 wlQ @3RN>  
  6.high levels of assurance 高水平保证 85q!FpuH  
  7.compilation 编制 /.(~=6o5  
  8.reliability 可靠性 CDY3+!  
  9.relevance 相关性 v%kl*K`*  
  10.professional skepticism 职业谨慎 {mY=LaS<  
  11.objectivity 客观性 MO? }$j  
  12. professional competence 专业胜任能力 p0D@O_ :5  
  13.Senior/CPA-in-charge 项目经理 r)B55;*Fh  
  14.audit engagement letter 业务约定书 7[0<,O6Q  
  15.recurring audit 连续审计 ZFtJoGaR  
  16.the client 委托人 &;R BG$t  
  17.change CPA 更换注册会计 R[kF(C&  
  18.the existing CPA 现任注册会计师 P'<j<h6  
  19.the successor CPA 后任注册会计师 0K Z$v/m  
  20.the preceding CPA前任注册会计师 zDBm^ s  
  21.issue the audit report 出具审计报告 4b+_|kYb  
  22.expert 专家 %!DTq`F  
  23.the board of directors 董事会 0$i\/W+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +Ht(_+To1  
  25.assess material misstatement risks评估重大错报风险 )=cJW(nfP  
  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 qC-4X"y+  
  27.a general knowledge of —— 初步了解―――的情况 %_G '#Bn<  
  28.a more knowledge of—— 进一步了解的情况 qeC^e}h  
  29.the prior year‘s working papers 以前年度工作底稿 'J)9#  
  30.minutes of meeting 会议纪要   hOYX  
  31.business risks 经营风险 cG(%P$  
  32.appropriateness 适当性 !hE F.S  
  33.accounting estimate 会计估计 i6S ["\h>  
  34.management representations 管理层声明 pU<GI@gU  
  35.going concern assumption 持续经营假设 MShcZtN  
  36.audit plan 审计计划 q,OCA\  
  37.significant audit areas 重点审计领域 >|0 I\{ C  
  38.error 错误 r*ziO#[  
  39.fraud舞弊 t*fH&8(  
  40.modified or additional procedures 修改或追加审计程序 WR u/7$8  
  41.misappropriation of assets 侵占资产 ]bbP_n8  
  42.transactions without substance 虚假交易 8bf@<VTO_  
  43.unusual pressures 异常压力 VF+g+~  
  44.the suspected noncompliance 涉嫌存在违法行为 '3~m},0  
  45.materialiy 重要性 8w#4T:hsuN  
  46.exceed the materiality level 超过重要性水平 <tm=  
  47.approach the materiality level 接近重要性水平 [x- 9m\ h  
  48.an acceptably low level 可接受水平 UR(i_T&w  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 :2+z_+k}<  
  50.misstatements or omissions 错报或漏报 E>:#{%  
  51.aggregate 总计 (!?% "e  
  52.subsequent events 期后事项 /8u}VYE  
  53.adjust the financial statements 调整财务报表 o}D }Q"=A  
  54.perform additional audit procedures 实施追加的审计程序 5k?xBk=<  
  55.audit risk 审计风险 @1q dnU  
  56.detection risk 检查风险 C>F5=&  
  57.inappropriate audit opinion 不适当的审计意见 6G(K8Q{>  
  58.material misstatement 重大的错报 e[Abp~@M1  
  59.tolerable misstatement 可容忍错报 6rS$yjTX!  
  60.the acceptable level of detection risk 可接受的检查风险 D5~n/.B"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 waKT{5k  
  62.simall business 小规模企业 QMEcQV>  
  63.accounting system 会计系统 J<Pw+6B~  
  64.test of control 控制测试 ;W>Y:NCrp  
  65.walk-through test 穿行测试 Z@Ae$ '9H  
  66.communication 沟通 'W a,OFd\8  
  67.flow chart 流程图 ]tY ^0a  
  68.reperformance of internal control 重新执行 Ew3ibXD  
  69.audit evidence 审计证据 `Y?87f:SP  
  70.substantive procedures 实质性程序 inlk++Og  
  71.assertions 认定 m~uOXb  
  72.esistence 存在 jF [ 1za  
  73.occurrence 发生 HNL42\Kz!  
  74.completeness 完整性 MQKfJru7  
  75.rights and obligations 权利和义务 \p%3vRwS%p  
  76.valuation and allocation 计价和分摊 Ged[#Q  
  77.cutoff 截止 "`asF g  
  78.accuracy 准确性 UU8pz{/  
  79.classification 分类 ~n}k\s~|4  
  80.inspection 检查 j5I`a 1j`  
  81.supervision of counting 监盘 [%&ZPJT%i  
  82.observation 观察 5JhdV nT_  
  83.confirmation 函证 ^*\XgX  
  84.computation 计算 -|rLs$V1r  
  85.analytical procedures 分析程序 zXsc1erli  
  86.vouch 核对 F7")]q3I~  
  87.trace 追查 BPr ^D0P  
  88.audit sampling 审计抽样 qF iLh9=D  
  89.error 误差 xooY' El*#  
  90.expected error 预期误差 ^9-&o  
  91.population 总体 .Yw'oYnS  
  92.sampling risk 抽样风险 fg#x7v4O  
  93.non- sampling risk 非抽样风险 -Z-IF#%  
  94.sampling unit 抽样单位 16SOIT  
  95.statistical sampling 统计抽样 /k"`7`!  
  96.tolerable error 可容忍误差 -7!&@wuQ  
  97.the risk of under reliance 信赖不足风险 `>o?CIdp  
  98.the risk of over reliance 信赖过度风险 ~SvC[+t+U  
  99.the risk of incorrect rejection 误拒风险 Cye$H9 2  
  100. the risk of incorrect acceptance 误受风险 L,; D@Xi  
  101.working trial balance 试算平衡表 _bD/D!|  
  102.index and cross-referencing 索引和交叉索引 [yj).*0  
  103.cash receipt 现金收入 XhsTT2B   
  104.cash disbursement 现金支出 %& _V0R\k  
  105.bank statement 银行对账单 T;L>P[hNn  
  106.bank reconciliation 银行存款余额调节表 pWu LfX  
  107.balance sheet date 资产负债表日 fIGFHZy,  
  108.net realizable value 可变现净值 SR*wvQnOx  
  109.storeroom 仓库 R}mn*h6  
  110.sale invoice 销售发票 1N2,mo?2  
  111.price list 价目表 #yI.nzA*  
  112.positive confirmation request 积极式询证函 5d@t7[]  
  113.negative confirmation request 消极式询证函 "7>>I D  
  114.purchase requisition 请购单 +h_ !0dG  
  115.receiving report 验收报告 OGiV{ 9U  
  116.gross margin 毛利 2 &Nb  
  117.manufacturing overhead 制造费用 bxK(9.  
  118.material requisition 领料单 .WQ<jZt>  
  119.inventory-taking 存货盘点 ;DnUQj  
  120.bond certificate 债券 )x#5Il H  
  121.stock certificate 股票 HmK*bZ  
  122.audit report 审计报告 S'~o,`xy  
  123.entity 被审计单位 _B2V "p  
  124.addressee of the audit report 审计报告的收件人 vhr+g 'tf  
  125.unqualified opinion 无保留意见 mYB`)M*Y  
  126.qualified opinion 保留意见 f^e6<5gdf  
  127.disclaimer of opinion 无法表示意见 4(?G6y)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   weMww,:^[  
  A (2)absorbed overhead 已吸收制造费用 W&:[r/8wA  
  A (3)absorption costing 吸收成本计算 PZ8U6K'  
  A (4)account 账户,报表   RnfXN)+P  
  A (5)accounting postulate 会计假设   O$`UCq  
  A (6)accounting series release 会计公告文件   %[<Y9g,:Q  
  A (7)accounting valuation 会计计价   5sde  
  A (8)account sale 承销清单 Q4s&E\}  
  A (9)accountability concept 经营责任概念   (UNtRz'=;  
  A (10)accountancy 会计职业   _ nT{g  
  A (11)accountant 会计师   )_zlrX  
  A (12)accounting 会计   Ja]o GT=e  
  A (13)agency cost 代理成本   j*T]HaM  
  A (14)accounting bases 会计基础   vjViX<#(V  
  A (15)accounting manual 会计手册   ANH4IYd3  
  A (16)accounting period 会计期间   #iSFf   
  A (17)accounting policies 会计方针   jn9 ShF  
  A (18)accounting rate of return 会计报酬率   ~$O1`IT  
  A (19)accounting reference date 会计参照日   c.H?4j7ga  
  A (20)accounting reference period 会计参照期间   WKA'=,`v  
  A (21)accrual concept 应计概念   ydWtvFuS  
  A (22)accrual expenses 应计费用   D y6$J3 r  
  A (23)acid test ration 速动比率(酸性测试比率)   _baYn`tFw-  
  A (24)acquisition 购置   vd#,DU=p!  
  A (25)acquisition accounting 收购会计   j_?cpm{~ml  
  A (26)activity based accounting 作业基础成本计算   z* ~YLT&  
  A (27)adjusting events 调整事项   MrE<vw@he  
  A (28)administrative expenses 行政管理费   F>|9 52  
  A (29)advice note 发货通知   V'Y{v  
  A (30)amortization 摊销   c)C5KaiPG  
  A (31)analytical review 分析性检查   b`cYpcs  
  A (32)annual equivalent cost 年度等量成本法   yeD_j/  
  A (33)annual report and accounts 年度报告和报表   fUag1d  
  A (34)appraisal cost 检验成本   Wf02$c0#K  
  A (35)appropriation account 盈余分配账户   {7Cx#Ewd  
  A (36)articles of association 公司章程细则   ZofHi c  
  A (37)assets 资产   v@ONo?)  
  A (38)assets cover 资产保障   P`s(kIe  
  A (39)asset value per share 每股资产价值   .")b?#K  
  A (40)associated company 联营公司   OsW"CF2  
  A (41)attainable standard 可达标准   nYv#4*  
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 A (42)attributable profit 可归属利润   J;~|p h  
  A (43)audit 审计   /rF 8@ l  
  A (44)audit report 审计报告   $CtCOwKZ  
  A (45)auditing standards 审计准则   sz09+4h#  
  A (46)authorized share capital 额定股本   qc!x W ,I  
  A (47)available hours 可用小时   y[HQBv  
  A (48)avoidable costs 可避免成本 p?rK`$U+J  
  B (49)back-to-back loan 易币贷款   c]Unbm^w  
  B (50)backflush accounting 倒退成本计算   G_oX5:J*  
  B (51)bad debts 坏帐   C@dGWAG  
  B (52)bad debts ratio 坏帐比率   5ouQQ)vA  
  B (53)bank charges 银行手续费   ;R1 B9-,  
  B (54)bank overdraft 银行透支   O4+F ^+qN  
  B (55)bank reconciliation 银行存款调节表   =mrY/ : V  
  B (56)bank statement 银行对账单   5Gc_LI&v7  
  B (57)bankruptcy 破产   lrq>TJEcx  
  B (58)basis of apportionment 分摊基础   5R& x{jf$  
  B (59)batch 批量   f;&` 9s| 1  
  B (60)batch costing 分批成本计算   }3LBbG0Bw  
  B (61)beta factor B(市场)风险因素   Fa6H(L3  
  B (62)bill 账单   LNWqgIq  
  B (63)bill of exchange 汇票   *1%e%G  
  B (64)bill of landing 提单   X^u4%O['  
  B (65)bill of materials 用料预计单   wV7@D[8  
  B (66)bill payable 应付票据   xzuPie\  
  B (67)bill receivable 应收票据   [%HYh7ua<  
  B (68)bin card 存货记录卡   "h^A]t;qe  
  B (69)bonus 红利   SjFF=ib  
  B (70)book-keeping 薄记   nYmf(DV  
  B (71)Boston classification 波士顿分类   L.R"~3  
  B (72)breakeven chart 保本图   8ct +?-3g  
  B (73)breakeven point 保本点   \H},ou U  
  B (74)breaking-down time 复位时间   d<e+__ 2  
  B (75)budget 预算   z0EjIYI[N  
  B (76)budget center 预算中心   :Bdipc  
  B (77)budget cost allowance 预算成本折让   BXagSenc  
  B (78)budget manual 预算手册   7*R{u*/e  
  B (79)budget period 预算期间   //ne']L  
  B (80)budgetary control 预算控制   oHv{Y  
  B (81)budgeted capacity 预算生产能力   z_5rAlnwT.  
  B (82)burden 制造费用   ]?v?Qfh2  
  B (83)business center 经营中心   HQ ELK  
  B (84)business entity 营业个体   z36brv<_'p  
  B (85)business unit 经营单位   {o Q(<&Aw  
 B (86)buy-out management 管理性购买产权   b|\{ !N]  
  B (87)by-product 副产品 IBn'iE[>  
  C (88)called-up share capital 催缴股本   5WrIg(l  
  C (89)capacity 生产能力   [flu |v  
  C (90)capacity ratios 生产能力比率   m 70`{-O  
  C (91)capital 资本   ^K1~eb*K  
  C (92)capital assets pricing model资本资产计价模式   xkk@ {}J\  
  C (93)capital commitment 承诺资本   N>W;0u!  
  C (94)capital employed 已运用的资本   G_4K+ -K  
  C (95)capital expenditure 资本支出   /y+;g{  
  C (96)capital expenditureauthorization 资本支出核准   `8$:F4%P  
  C (97)capital expenditure control 资本支出控制   )&b}^1  
  C (98)capital expenditure proposal资本支出申请   A&X  
  C (99)capital funding planning 资本基金筹集计划   GqmDDL1  
  C (100)capital gain 资本收益   48*Oh2BA  
  C (101)capital investment appraisal资本投资评估   )3D+gu  
  C (102)capital maintenance 资本保全   {ziYd;Ys1  
  C (103)capital resource planning 资本资源计划   YD0vfwh  
  C (104)capital surplus 资本盈余   (r#5O9|S  
  C (105)capital turnover 资本周转率   A1#4nkkc9  
  C (106)card 记录卡   1[fkXO{  
  C (107)cash 现金   I{*.htt{  
  C (108)cash account 现金账户   kx;xO>dC  
  C (109)cash book 现金账薄   <=5,(a5g  
  C (110)cash cow 金牛产品   \UkNE5  
  C (111)cash flow 现金流量   e{q p!N1!  
  C (112)cash discounted 现金贴现   y{&{=1#  
  C (113)cash flow budget 现金流量预算   k8Su/U  
  C (114)cash flow statement 现金流量表   t(uB66(_F  
  C (115)cash ledger 现金分类账   ue^?/{OuT  
  C (116)cash limit 现金限额   |g: '')>[  
  C (117)CCA 现时成本会计   S?,KgMVM  
  C (118)center 中心   mlsvP%[f.  
  C (119)changeover time 变更时间   p3,(*eZ  
  C (120)chartered entity 特许经济个体   eY6gb!5u  
  C (121)cheque 支票   9}'l=b:Jms  
  C (122)cheque register 支票登记薄   W_e-7=6  
  C (123)coin analysis 零钱分类   On2Vf*G@|  
  C (124)classification 分类   <.?^LT  
  C (125)clock card 工时卡   }R(0[0NQe-  
  C (126)code 代码   ^=-*L 3f  
  C (127)commitment accounting 承诺确认会计   WL]Wu.k  
  C (128)common cost 共同成本   Q9x` Uy  
  C (129)company limited byguarantee 有限担保责任公司   //'xR8Z  
C (130)company limited shares 股份有限公司   ]6i_d  
  C (131)competitive position 竞争能力状况   ya*q;D  
  C (132)concept 概念   @'NaA SB  
  C (133)conglomerate 跨行业企业   (Ay4B*|!  
  C (134)consistency concept 一致性概念   g[D,\  
  C (135)consolidated accounts 合并报表   ]VHdE_7)  
  C (136)consolidation accounting 合并会计   ]ukj]m/@  
  C (137)consortium 财团   |+$j( YuH  
  C (138)contingency plan 应急计划   fO^EMy\  
  C (139)contingent liabilities 或有负债   t<EX#_i,  
  C (140)continuous operation 连续生产   7Da^Jv k  
  C (141)contra 抵消   yo Q?lh  
  C (142)contract cost 合同成本   U(Hq4D  
  C (143)contract costing 合同成本计算   u1pYlu9IW  
  C (144)contribution 贡献毛益   4%c7#AX[T  
  C (145)contribution centre 贡献中心   u[6` Jr~  
  C (146)contribution chart 贡献图   4o)\DB?!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   zM9).D H  
  C (148)contribution to salesration 贡献毛益对销售比率   I;|5C=!  
  C (149)control 控制   no\}aTx  
  C (150)control account 控制帐户   a s< q  
  C (151)control limits 控制限度   61eKGcjs:  
  C (152)controllability concept 可控制概念   |]2eGrGj4  
  C (153)controllable cost 可控制成本   J z:W-o  
  C (154)conversion cost 加工成本   "#eNFCo7k  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Jj^<:t5{rN  
  C (156)corporate appraisal 公司评估   5sV/N] !  
  C (157)corporate planning 公司计划   &|&YRHv  
  C (158)corporate social reporting 公司社会报告   C}DG'z9  
  C (159)corporation 股份公司   oRJP5Y5na  
  C (160)cost 成本   TF}4X;3Dsy  
  C (161)cost account 成本帐户   "=Fn.r4I  
  C (162)cost accounting 成本会计   2YP"nj#  
  C (163)cost accounting manual 成本手册   oE|{|27X  
  C (164)cost accounts calendar 成本报表的日历时间   S;AnpiBM8  
  C (165)cost adjustment 成本调整   !f 6  
  C (166)cost allocation 成本分配   T(F8z5s5  
  C (167)cost apportionment 成本分摊   ") D!OW]  
  C (168)cost attribution 成本归属   EVsZ:Ra^k  
  C (169)cost audit 成本审计   jfamuu7  
  C (170)cost behaviour 成本性态   L4b4 X  
  C (171)cost benefit analysis 成本效益分析   Gy%e%'  
  C (172)cost center 成本中心   !)34tu2  
  C (173)cost driver 成本动因
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