论坛风格切换切换到宽版
  • 3068阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
z"7I5N  
jhRg47A  
注会《审计》英语常用词汇 %63zQFk  
7kiZFHV  
q47>RWMh%  
  1.audit   审计 hA?Flq2QV  
  2.attestation   鉴证 #k Ggz O  
  3.credibility   可信赖程度 8bf_W3  
  4.audit of financial statements 财务报表审计 ?E>(zV1D/  
  5.agreed-upon procedures 执行商定程序 \!-I Y  
  6.high levels of assurance 高水平保证 qKt*<KGeY  
  7.compilation 编制 L@mNfLK  
  8.reliability 可靠性 oe (})M  
  9.relevance 相关性 PhUG}94  
  10.professional skepticism 职业谨慎 ojmF:hR"  
  11.objectivity 客观性 6YErF|  
  12. professional competence 专业胜任能力 c#)!-5E~H  
  13.Senior/CPA-in-charge 项目经理 @=i- *U  
  14.audit engagement letter 业务约定书 V(gmC%6%l*  
  15.recurring audit 连续审计 ^|^ywgK  
  16.the client 委托人 6[.#B!;9  
  17.change CPA 更换注册会计 B=ckRW q  
  18.the existing CPA 现任注册会计师 Np2I*l6W  
  19.the successor CPA 后任注册会计师 Gy;>.:n  
  20.the preceding CPA前任注册会计师 vJ +sdG  
  21.issue the audit report 出具审计报告 %|"0p3  
  22.expert 专家 `EBI$;!  
  23.the board of directors 董事会 0f_+h %%=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T<o^f n,H  
  25.assess material misstatement risks评估重大错报风险 i`nmA-Zj[  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,(&p "O":  
  27.a general knowledge of —— 初步了解―――的情况 :.VI*X:aQh  
  28.a more knowledge of—— 进一步了解的情况 RZY[DoF8u  
  29.the prior year‘s working papers 以前年度工作底稿 E{wnhsl{  
  30.minutes of meeting 会议纪要 (7X|W<xT  
  31.business risks 经营风险 [TW?sW^0  
  32.appropriateness 适当性 "=0(a)01p:  
  33.accounting estimate 会计估计 AfAlDM'  
  34.management representations 管理层声明 )7aUDsu>4  
  35.going concern assumption 持续经营假设 v3*y43  
  36.audit plan 审计计划 k4C3SI*`4  
  37.significant audit areas 重点审计领域 B5A/Iv)2  
  38.error 错误 S3?B l'  
  39.fraud舞弊 cD%_+@GaU  
  40.modified or additional procedures 修改或追加审计程序 ]\JLlQ}#H  
  41.misappropriation of assets 侵占资产 2@Nt6r  
  42.transactions without substance 虚假交易 }O + a  
  43.unusual pressures 异常压力 xS'Kr. S  
  44.the suspected noncompliance 涉嫌存在违法行为 =K \xE"  
  45.materialiy 重要性 < NRnE8:  
  46.exceed the materiality level 超过重要性水平 x]Pp|rHj  
  47.approach the materiality level 接近重要性水平 /!i`K{  
  48.an acceptably low level 可接受水平 YAdk3y~pL  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 MwuRxeRO-  
  50.misstatements or omissions 错报或漏报 X7~^D[ X  
  51.aggregate 总计 W?:e4:Q  
  52.subsequent events 期后事项 uGc0Lv4i/  
  53.adjust the financial statements 调整财务报表 t?aOZps  
  54.perform additional audit procedures 实施追加的审计程序 w-j^jU><3  
  55.audit risk 审计风险 c%+_~iBUN  
  56.detection risk 检查风险 <G_71J`MLC  
  57.inappropriate audit opinion 不适当的审计意见 |Wg!> g!  
  58.material misstatement 重大的错报 n1Wo<$#  
  59.tolerable misstatement 可容忍错报 #iiXJnG  
  60.the acceptable level of detection risk 可接受的检查风险 A"}Ib'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^$AJV%3wI  
  62.simall business 小规模企业 rJM/.;Ag  
  63.accounting system 会计系统 2CF5qn}T  
  64.test of control 控制测试  ?8/T#ox  
  65.walk-through test 穿行测试 iAr]Ed"9|  
  66.communication 沟通 )Tl]1^  
  67.flow chart 流程图 uqs Vq0H  
  68.reperformance of internal control 重新执行 Y6[ O s1  
  69.audit evidence 审计证据 AX]cM)w  
  70.substantive procedures 实质性程序 *}'3|e4w}  
  71.assertions 认定 4c]=kbGW  
  72.esistence 存在 b{Bef*`/  
  73.occurrence 发生 4M )oA|1w  
  74.completeness 完整性 u_=^Bd   
  75.rights and obligations 权利和义务 q&kG>  
  76.valuation and allocation 计价和分摊 i*)BFV_-  
  77.cutoff 截止 @s|G18@  
  78.accuracy 准确性 !"LFeqI$lr  
  79.classification 分类 0JXXJ:dB  
  80.inspection 检查 0B]c`$"aD  
  81.supervision of counting 监盘 b:Tv Ta  
  82.observation 观察 iOB*K)U1  
  83.confirmation 函证 6n:oEXM>  
  84.computation 计算 MAc jWb~ f  
  85.analytical procedures 分析程序 }F';"ybrU)  
  86.vouch 核对 J(Fk@{!F.*  
  87.trace 追查  z^o7&\:  
  88.audit sampling 审计抽样 _)Ad%LPsd7  
  89.error 误差 r`Bm" xI  
  90.expected error 预期误差 B.4Or]  
  91.population 总体 EEP&Y?  
  92.sampling risk 抽样风险 aQj"FUL  
  93.non- sampling risk 非抽样风险 NpH:5hi  
  94.sampling unit 抽样单位 wCEcMVT  
  95.statistical sampling 统计抽样 *pYawT  
  96.tolerable error 可容忍误差 !q1XyQX  
  97.the risk of under reliance 信赖不足风险 jGUegeq  
  98.the risk of over reliance 信赖过度风险 8I7JsCj  
  99.the risk of incorrect rejection 误拒风险 %RIlu[J  
  100. the risk of incorrect acceptance 误受风险 T}jW,Ost  
  101.working trial balance 试算平衡表 juA}7   
  102.index and cross-referencing 索引和交叉索引 p+;;01Z+_  
  103.cash receipt 现金收入 o0_H(j?  
  104.cash disbursement 现金支出 -HvJ&O.V$  
  105.bank statement 银行对账单 zHD 8 \*  
  106.bank reconciliation 银行存款余额调节表 sitgz)Ki^  
  107.balance sheet date 资产负债表日 pQoZDD@B$  
  108.net realizable value 可变现净值 c1xX)cF  
  109.storeroom 仓库 r2\ }_pIj  
  110.sale invoice 销售发票 XPLm`Q|1#t  
  111.price list 价目表 R(s[JH(&  
  112.positive confirmation request 积极式询证函 {8556>\~  
  113.negative confirmation request 消极式询证函 Xdh@ ^`  
  114.purchase requisition 请购单 }_D{|! !!T  
  115.receiving report 验收报告 7#j9"*  
  116.gross margin 毛利 ddY-F }z~  
  117.manufacturing overhead 制造费用 \j4!dOGZ  
  118.material requisition 领料单 c~= {A  
  119.inventory-taking 存货盘点 b_)SMAsO7  
  120.bond certificate 债券 X([@}ren  
  121.stock certificate 股票 p.5 *`, )  
  122.audit report 审计报告 Bk B9u&s^  
  123.entity 被审计单位 ~FVbL-2  
  124.addressee of the audit report 审计报告的收件人 P]7s1kgaS  
  125.unqualified opinion 无保留意见 v}<z_i5/C.  
  126.qualified opinion 保留意见 i "aQm  
  127.disclaimer of opinion 无法表示意见 H'I5LYsXO~  
  128.adverse opinion 否定意见
rIX 40,`  
4'.] -u  
A (1)ABC 作业基础成本计算   Hp@cBj_@P2  
  A (2)absorbed overhead 已吸收制造费用 M"foP@  
  A (3)absorption costing 吸收成本计算 X7SSTcA   
  A (4)account 账户,报表   a YY1*^  
  A (5)accounting postulate 会计假设   I*KJq ?R  
  A (6)accounting series release 会计公告文件   y2PxC. -  
  A (7)accounting valuation 会计计价   D=)qd@,K  
  A (8)account sale 承销清单 @"iNjqxh  
  A (9)accountability concept 经营责任概念   PPh1y;D  
  A (10)accountancy 会计职业   u@aM8Na  
  A (11)accountant 会计师   7o-}86x#  
  A (12)accounting 会计   wKJK!P  
  A (13)agency cost 代理成本   sA }X)aP  
  A (14)accounting bases 会计基础   qJ$S3B  
  A (15)accounting manual 会计手册   (A;HB@)[A  
  A (16)accounting period 会计期间   T{ lm z<g  
  A (17)accounting policies 会计方针   }dSFv   
  A (18)accounting rate of return 会计报酬率   ?h8/\~Dw  
  A (19)accounting reference date 会计参照日   w$749jGx  
  A (20)accounting reference period 会计参照期间   7KtgR=-Lb  
  A (21)accrual concept 应计概念   P d(n|t3[8  
  A (22)accrual expenses 应计费用   Si|8xq$E;  
  A (23)acid test ration 速动比率(酸性测试比率)   tAb3ejCo?  
  A (24)acquisition 购置   JV! }"[  
  A (25)acquisition accounting 收购会计   K4^B~0~  
  A (26)activity based accounting 作业基础成本计算   Ds\f?\Em  
  A (27)adjusting events 调整事项   xH-} <7  
  A (28)administrative expenses 行政管理费   [ <Q{  
  A (29)advice note 发货通知   5 hB2:$C  
  A (30)amortization 摊销   #|lVQ@=  
  A (31)analytical review 分析性检查   qt%/0  
  A (32)annual equivalent cost 年度等量成本法   K=2j}IPe  
  A (33)annual report and accounts 年度报告和报表   l`];CALA4  
  A (34)appraisal cost 检验成本   3iiOxg?j  
  A (35)appropriation account 盈余分配账户   n4 Y ]v  
  A (36)articles of association 公司章程细则   *JaFt@ x  
  A (37)assets 资产   Y C}$O2  
  A (38)assets cover 资产保障   s'@@q  
  A (39)asset value per share 每股资产价值   CzT_$v_  
  A (40)associated company 联营公司   z<BwV /fH}  
  A (41)attainable standard 可达标准   )sapUnqrlR  
'`p0T%w  
 A (42)attributable profit 可归属利润   B^1Io9  
  A (43)audit 审计   F,XJGD*  
  A (44)audit report 审计报告   g: "Hg-s  
  A (45)auditing standards 审计准则   I q47^  
  A (46)authorized share capital 额定股本   %;G!gJeE  
  A (47)available hours 可用小时   y] ~X{v  
  A (48)avoidable costs 可避免成本 x[%% )[d  
  B (49)back-to-back loan 易币贷款   ,@2d4eg 4  
  B (50)backflush accounting 倒退成本计算   PvdR)ZE m  
  B (51)bad debts 坏帐   %P]-wBJw  
  B (52)bad debts ratio 坏帐比率   1x|/z,   
  B (53)bank charges 银行手续费   M~!LjJg;  
  B (54)bank overdraft 银行透支   L G9#D  
  B (55)bank reconciliation 银行存款调节表   II_MY#0X  
  B (56)bank statement 银行对账单   Mq,_DQ  
  B (57)bankruptcy 破产   *-9b!>5eD  
  B (58)basis of apportionment 分摊基础   mH3{<^Z6  
  B (59)batch 批量   [ \Aor[(  
  B (60)batch costing 分批成本计算   jNseD  
  B (61)beta factor B(市场)风险因素   VAR/"  
  B (62)bill 账单   @KYmkx W  
  B (63)bill of exchange 汇票   0b}lwo,|\  
  B (64)bill of landing 提单   uO-R:MC  
  B (65)bill of materials 用料预计单   d_Vwjv&@/"  
  B (66)bill payable 应付票据   LvS3c9|Aj  
  B (67)bill receivable 应收票据   Jh:-<xy)  
  B (68)bin card 存货记录卡   !P rO~  
  B (69)bonus 红利   x]U (EX`t$  
  B (70)book-keeping 薄记   H\!u5 o&}`  
  B (71)Boston classification 波士顿分类   'C*NyHc  
  B (72)breakeven chart 保本图   P^LOrLmo8  
  B (73)breakeven point 保本点   B[MZ P v)  
  B (74)breaking-down time 复位时间   mwTn}h3N  
  B (75)budget 预算   Onoi6^G  
  B (76)budget center 预算中心   9~mi[l~  
  B (77)budget cost allowance 预算成本折让   Z_Ma|V?6  
  B (78)budget manual 预算手册   %jM|*^\%  
  B (79)budget period 预算期间   @w:sNXz-  
  B (80)budgetary control 预算控制   tdr*>WL  
  B (81)budgeted capacity 预算生产能力   3B "rI  
  B (82)burden 制造费用   Gb \ 7W  
  B (83)business center 经营中心   M+^ K,  
  B (84)business entity 营业个体   T}]Ao  
  B (85)business unit 经营单位   ^NLKX5 Q  
 B (86)buy-out management 管理性购买产权   (^Do#3  
  B (87)by-product 副产品 Lou4M  
  C (88)called-up share capital 催缴股本   z?"5= "D  
  C (89)capacity 生产能力   p N]Hp"v  
  C (90)capacity ratios 生产能力比率   MgMLfgt"V  
  C (91)capital 资本   Pjb9FCA'  
  C (92)capital assets pricing model资本资产计价模式   a\m10Ih:  
  C (93)capital commitment 承诺资本   e?lqs,m@"  
  C (94)capital employed 已运用的资本   W{m0z+N[B  
  C (95)capital expenditure 资本支出   \a]\j Zb  
  C (96)capital expenditureauthorization 资本支出核准   :g9z^ $g  
  C (97)capital expenditure control 资本支出控制   #-HN[U?Gs  
  C (98)capital expenditure proposal资本支出申请   khv!\^&DD  
  C (99)capital funding planning 资本基金筹集计划   FVQWz[N  
  C (100)capital gain 资本收益   D#t5*bwK  
  C (101)capital investment appraisal资本投资评估   EJtU(HmW  
  C (102)capital maintenance 资本保全   A#  M  
  C (103)capital resource planning 资本资源计划   1v\-jM"  
  C (104)capital surplus 资本盈余   fp![Pbms.  
  C (105)capital turnover 资本周转率   \]ODpi 2  
  C (106)card 记录卡   2aje $w-  
  C (107)cash 现金   D[#\Y+N  
  C (108)cash account 现金账户   0~1P&Qs<  
  C (109)cash book 现金账薄   YKc{P"'/ |  
  C (110)cash cow 金牛产品   S~Hj. d4/  
  C (111)cash flow 现金流量   +tN-X'u##  
  C (112)cash discounted 现金贴现   `A^} X  
  C (113)cash flow budget 现金流量预算   YYvs~?bAy  
  C (114)cash flow statement 现金流量表   z"O-d<U5  
  C (115)cash ledger 现金分类账   G\NCEE'A  
  C (116)cash limit 现金限额   w9PY^U.Y3e  
  C (117)CCA 现时成本会计   )w` Nkx  
  C (118)center 中心   XbOL/6V ^[  
  C (119)changeover time 变更时间   t2SZ]|C  
  C (120)chartered entity 特许经济个体   YaT07X.(b  
  C (121)cheque 支票   6e*b;{d  
  C (122)cheque register 支票登记薄   LGMFv  
  C (123)coin analysis 零钱分类   Le'\x`B  
  C (124)classification 分类   tj&A@\/  
  C (125)clock card 工时卡   5nn*)vK {  
  C (126)code 代码   M#>GU<4"  
  C (127)commitment accounting 承诺确认会计   XN0Y#l  
  C (128)common cost 共同成本   V V4_  
  C (129)company limited byguarantee 有限担保责任公司   Vi|jkyC8  
C (130)company limited shares 股份有限公司   .eAC!R  
  C (131)competitive position 竞争能力状况   W%W. +f  
  C (132)concept 概念   [Bh]\I'  
  C (133)conglomerate 跨行业企业   Z7/dRc   
  C (134)consistency concept 一致性概念   W*m[t&;  
  C (135)consolidated accounts 合并报表   .2P?1HpK  
  C (136)consolidation accounting 合并会计   ] 6gu  
  C (137)consortium 财团   v8IL[g6"  
  C (138)contingency plan 应急计划   >g2B5KY  
  C (139)contingent liabilities 或有负债   Vel;t<1  
  C (140)continuous operation 连续生产   O?WaMfS[1  
  C (141)contra 抵消   l!=WqIZ  
  C (142)contract cost 合同成本   -CrZ'k;4  
  C (143)contract costing 合同成本计算   bsr y([N>w  
  C (144)contribution 贡献毛益   ezvaAhd{  
  C (145)contribution centre 贡献中心   w3Ohm7N[  
  C (146)contribution chart 贡献图   "p{ '984r<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +;Gl>$  
  C (148)contribution to salesration 贡献毛益对销售比率   c" 7pf T  
  C (149)control 控制   `Vi:r9|P  
  C (150)control account 控制帐户   bSghf"aN  
  C (151)control limits 控制限度   -!cAr <  
  C (152)controllability concept 可控制概念   ,f+5x]F?m  
  C (153)controllable cost 可控制成本   "/fs %F  
  C (154)conversion cost 加工成本   5!zvoX9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kk'w@Sn.(  
  C (156)corporate appraisal 公司评估   0mh8.  
  C (157)corporate planning 公司计划   uLM_KZ  
  C (158)corporate social reporting 公司社会报告   RX1{?*r]Z  
  C (159)corporation 股份公司   n4 @a`lN5g  
  C (160)cost 成本   jZ!JX mVV  
  C (161)cost account 成本帐户   '5U$`Xe1  
  C (162)cost accounting 成本会计   SEIu4 l$E  
  C (163)cost accounting manual 成本手册   vWH>k+9&X  
  C (164)cost accounts calendar 成本报表的日历时间   Cpcd`y=IN  
  C (165)cost adjustment 成本调整   ([-=NT}Aq  
  C (166)cost allocation 成本分配   `W n5 .V  
  C (167)cost apportionment 成本分摊   J#DcT@  
  C (168)cost attribution 成本归属   v`BG1&/|  
  C (169)cost audit 成本审计   H| U/tU-  
  C (170)cost behaviour 成本性态   )X;cS} yp  
  C (171)cost benefit analysis 成本效益分析   <\g&%c,   
  C (172)cost center 成本中心   /AW>5r]  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个