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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 --(e(tvf  
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  1.audit   审计 p2v+sWO  
  2.attestation   鉴证 PL+j;V(<  
  3.credibility   可信赖程度 T d7f  
  4.audit of financial statements 财务报表审计 v#. %eF m  
  5.agreed-upon procedures 执行商定程序 \0K3TMl)J  
  6.high levels of assurance 高水平保证 RW4}n< 88  
  7.compilation 编制 Bz&6kRPv  
  8.reliability 可靠性 X(sN+7DOV  
  9.relevance 相关性 pzkl;"gK  
  10.professional skepticism 职业谨慎 !B&OK&*  
  11.objectivity 客观性 7Wd}H Z  
  12. professional competence 专业胜任能力 A Th<=1  
  13.Senior/CPA-in-charge 项目经理 hKZ<PwBi  
  14.audit engagement letter 业务约定书 F&ud|X=m  
  15.recurring audit 连续审计 qDMVZb-(#  
  16.the client 委托人 # :^aE|s  
  17.change CPA 更换注册会计 17-D\ +}  
  18.the existing CPA 现任注册会计师 \Vc-W|e  
  19.the successor CPA 后任注册会计师 : h"Bf@3  
  20.the preceding CPA前任注册会计师 Dy_ayxm  
  21.issue the audit report 出具审计报告 *.4VO+^  
  22.expert 专家 ,Z2fVz~9  
  23.the board of directors 董事会 /< OoZf+[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .ZV-]jgr  
  25.assess material misstatement risks评估重大错报风险 f!|$!r*q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7W)*IJ  
  27.a general knowledge of —— 初步了解―――的情况 +3;`4bW  
  28.a more knowledge of—— 进一步了解的情况 PRR]DEz  
  29.the prior year‘s working papers 以前年度工作底稿 w=dTa5  
  30.minutes of meeting 会议纪要 ^)qOILn  
  31.business risks 经营风险 +prr~vgE  
  32.appropriateness 适当性 scXY~l]I*  
  33.accounting estimate 会计估计 <BUKTRq  
  34.management representations 管理层声明 Cb`2"mpWS  
  35.going concern assumption 持续经营假设 X9|={ng)g#  
  36.audit plan 审计计划 B+8lp4V9%  
  37.significant audit areas 重点审计领域 OMl<=;^:|  
  38.error 错误 #:UP'v=w  
  39.fraud舞弊 6RA4@bIG  
  40.modified or additional procedures 修改或追加审计程序 !Z r 9t|_  
  41.misappropriation of assets 侵占资产 5,i0QT"  
  42.transactions without substance 虚假交易 xI'sprNa_1  
  43.unusual pressures 异常压力 Hp#IOsP~  
  44.the suspected noncompliance 涉嫌存在违法行为 +>w %j&B  
  45.materialiy 重要性 RotWMGNK  
  46.exceed the materiality level 超过重要性水平 " R=,W{=  
  47.approach the materiality level 接近重要性水平 |8DMj s()*  
  48.an acceptably low level 可接受水平 +2qCH^80  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 L0sb[:'luz  
  50.misstatements or omissions 错报或漏报 GKT^rc-YT-  
  51.aggregate 总计 bu}N{cW  
  52.subsequent events 期后事项 p3Ey[kURp  
  53.adjust the financial statements 调整财务报表 h$[tEmD%  
  54.perform additional audit procedures 实施追加的审计程序 aMLtZ7i>  
  55.audit risk 审计风险 GL S`1!  
  56.detection risk 检查风险 bhqV2y*'  
  57.inappropriate audit opinion 不适当的审计意见 53g(:eB  
  58.material misstatement 重大的错报 Hzn6H4Rc  
  59.tolerable misstatement 可容忍错报 Cyn_UE  
  60.the acceptable level of detection risk 可接受的检查风险 +\Zr\fOe|%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 AW\#)Em  
  62.simall business 小规模企业 v` G[6Z  
  63.accounting system 会计系统 NFAjh?#  
  64.test of control 控制测试 gwAZ2w  
  65.walk-through test 穿行测试 { Rd){ky@  
  66.communication 沟通 'yIz<o  
  67.flow chart 流程图 )0tq&  
  68.reperformance of internal control 重新执行 r_p4pxs  
  69.audit evidence 审计证据 oP%'8%tk  
  70.substantive procedures 实质性程序 \DgWp:|  
  71.assertions 认定 cBGR%w\t%  
  72.esistence 存在 Z(~v{c %<  
  73.occurrence 发生  x%$as;  
  74.completeness 完整性 Xy[*)<  
  75.rights and obligations 权利和义务 4:50d j  
  76.valuation and allocation 计价和分摊 3|Vh[iAa\  
  77.cutoff 截止 ML)5nJD  
  78.accuracy 准确性 1( nK|  
  79.classification 分类 9pehQFfH  
  80.inspection 检查 n0T>sE -9  
  81.supervision of counting 监盘 8-"lK7  
  82.observation 观察 JKJ+RkXf3  
  83.confirmation 函证 ws_/F  
  84.computation 计算 gf]k@-)  
  85.analytical procedures 分析程序 xGBp+j1H  
  86.vouch 核对 GcHy`bQbiX  
  87.trace 追查 LQr +)wI  
  88.audit sampling 审计抽样 MODi:jsl  
  89.error 误差 }zE Qrfl  
  90.expected error 预期误差 0|L%)'F  
  91.population 总体 k X1#+X  
  92.sampling risk 抽样风险 HOPi2nf{  
  93.non- sampling risk 非抽样风险 8b!-2d:*  
  94.sampling unit 抽样单位 =Felo8+   
  95.statistical sampling 统计抽样 &4 ~C%{H3  
  96.tolerable error 可容忍误差 C5ia9LpRX  
  97.the risk of under reliance 信赖不足风险 #]MV  
  98.the risk of over reliance 信赖过度风险 :'+- %xUM  
  99.the risk of incorrect rejection 误拒风险 o4l=oY:'  
  100. the risk of incorrect acceptance 误受风险 aR@s. ll  
  101.working trial balance 试算平衡表 k O8W>  
  102.index and cross-referencing 索引和交叉索引 =]Vrl-a`^  
  103.cash receipt 现金收入 920 o]Dh=t  
  104.cash disbursement 现金支出 wV& UB@  
  105.bank statement 银行对账单 Bq# l8u  
  106.bank reconciliation 银行存款余额调节表 |GqKa  
  107.balance sheet date 资产负债表日 q>^x ,:L  
  108.net realizable value 可变现净值 /z(;1$Ld6{  
  109.storeroom 仓库 ;v=v4f'+  
  110.sale invoice 销售发票 QV_e6r1t#m  
  111.price list 价目表 A2xfNY<  
  112.positive confirmation request 积极式询证函 ' Akt5q  
  113.negative confirmation request 消极式询证函 <aVfgVS  
  114.purchase requisition 请购单 rO;Vr},3\%  
  115.receiving report 验收报告 6+Bccqn|  
  116.gross margin 毛利 S(Ej:  H  
  117.manufacturing overhead 制造费用 )V6<'>1WZ  
  118.material requisition 领料单 [$+N"4  
  119.inventory-taking 存货盘点 8h=Rfa9  
  120.bond certificate 债券 /P}Wp[)u  
  121.stock certificate 股票 A]WR -0Z7  
  122.audit report 审计报告 ] 1:pnd  
  123.entity 被审计单位 r'/H3  
  124.addressee of the audit report 审计报告的收件人 HT@/0MF{J  
  125.unqualified opinion 无保留意见 9yA? 82)E  
  126.qualified opinion 保留意见 Y{v\m(D  
  127.disclaimer of opinion 无法表示意见 {rE]y C^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )K"7=TvY  
  A (2)absorbed overhead 已吸收制造费用 c7[+gc5}  
  A (3)absorption costing 吸收成本计算 %Q2<bj]  
  A (4)account 账户,报表   )c"m:3D@  
  A (5)accounting postulate 会计假设   6Pzz= ai<  
  A (6)accounting series release 会计公告文件   due'c!wW  
  A (7)accounting valuation 会计计价   =Kh1 HU.F  
  A (8)account sale 承销清单 v? VNWK2  
  A (9)accountability concept 经营责任概念   ySXQn#}-,  
  A (10)accountancy 会计职业   YlP8fxS  
  A (11)accountant 会计师   MPxe|Wws  
  A (12)accounting 会计   }.$5'VGO  
  A (13)agency cost 代理成本   }c1?:8p  
  A (14)accounting bases 会计基础   D$OUy}[2`.  
  A (15)accounting manual 会计手册   rcx'`CIJ  
  A (16)accounting period 会计期间   /A{/  
  A (17)accounting policies 会计方针   Ce%fz~*b  
  A (18)accounting rate of return 会计报酬率   ZY Ci&l  
  A (19)accounting reference date 会计参照日   j1 Q"s(  
  A (20)accounting reference period 会计参照期间   1p%75VW  
  A (21)accrual concept 应计概念   &!=[.1H<  
  A (22)accrual expenses 应计费用   ?~_[/  
  A (23)acid test ration 速动比率(酸性测试比率)   q4wS<, 3  
  A (24)acquisition 购置   N)tqjq  
  A (25)acquisition accounting 收购会计   (tLAJ_v!.K  
  A (26)activity based accounting 作业基础成本计算   x6BO%1  
  A (27)adjusting events 调整事项   u+ ?Wm40E  
  A (28)administrative expenses 行政管理费   {;T7Kg.C  
  A (29)advice note 发货通知   /ivA[LSS  
  A (30)amortization 摊销   ;xKPa6`E  
  A (31)analytical review 分析性检查   p+pBk$4  
  A (32)annual equivalent cost 年度等量成本法   BWHH:cX  
  A (33)annual report and accounts 年度报告和报表   I6B`G Im5  
  A (34)appraisal cost 检验成本   s;[OR  
  A (35)appropriation account 盈余分配账户   y {PUkl q  
  A (36)articles of association 公司章程细则   #3WKm*T/  
  A (37)assets 资产   X\yy\`o  
  A (38)assets cover 资产保障   r`8>@2sW1  
  A (39)asset value per share 每股资产价值   j$u=7Z&E  
  A (40)associated company 联营公司   m+ww  
  A (41)attainable standard 可达标准   dQkp &.  
NUvHY:  
 A (42)attributable profit 可归属利润   rCTH 5"  
  A (43)audit 审计   &LD=Zp%  
  A (44)audit report 审计报告   \F }s"#  
  A (45)auditing standards 审计准则   |8:IH@K*  
  A (46)authorized share capital 额定股本   c%bGV RhE  
  A (47)available hours 可用小时   S# 9EBw7  
  A (48)avoidable costs 可避免成本 (> {CwtH][  
  B (49)back-to-back loan 易币贷款   #,4CeD|(D,  
  B (50)backflush accounting 倒退成本计算   %9qG|A,cA  
  B (51)bad debts 坏帐   )PNeJf|@  
  B (52)bad debts ratio 坏帐比率   jZ5 mpYUO  
  B (53)bank charges 银行手续费   >cE@m=[  
  B (54)bank overdraft 银行透支   tU :,s^E"#  
  B (55)bank reconciliation 银行存款调节表   U fzA/  
  B (56)bank statement 银行对账单   :qQpBr$  
  B (57)bankruptcy 破产   NPFrn[M$  
  B (58)basis of apportionment 分摊基础   6hvmp  
  B (59)batch 批量   6*({ZE  
  B (60)batch costing 分批成本计算   Y 4 <  
  B (61)beta factor B(市场)风险因素   I5$@1+B  
  B (62)bill 账单   S=R}#  
  B (63)bill of exchange 汇票   a1 I"Sh  
  B (64)bill of landing 提单   JTw3uM, e  
  B (65)bill of materials 用料预计单   !4blX'<w  
  B (66)bill payable 应付票据   e7cqm*Qi  
  B (67)bill receivable 应收票据   m/`"~@}&  
  B (68)bin card 存货记录卡   Gop;!aV1*  
  B (69)bonus 红利   ycr\vn t  
  B (70)book-keeping 薄记   7P!Hryy  
  B (71)Boston classification 波士顿分类   N!u(G  
  B (72)breakeven chart 保本图   [It E+{U  
  B (73)breakeven point 保本点   {r$n $  
  B (74)breaking-down time 复位时间   4%]wd}'#Un  
  B (75)budget 预算   -b7q)%V  
  B (76)budget center 预算中心   *u|bmt  
  B (77)budget cost allowance 预算成本折让   9~En;e  
  B (78)budget manual 预算手册   )l|/lj  
  B (79)budget period 预算期间   Rpi@^~aP E  
  B (80)budgetary control 预算控制   zh<[ /'l  
  B (81)budgeted capacity 预算生产能力   sUki|lP  
  B (82)burden 制造费用   Jbmi[` O  
  B (83)business center 经营中心    YXdd=F  
  B (84)business entity 营业个体   /;[Zw8K7  
  B (85)business unit 经营单位   te 0a6  
 B (86)buy-out management 管理性购买产权   PS13h_j  
  B (87)by-product 副产品 nVp*u9]  
  C (88)called-up share capital 催缴股本   B}(+ \Q$I  
  C (89)capacity 生产能力   C_RxJWka  
  C (90)capacity ratios 生产能力比率   T"NDL[*  
  C (91)capital 资本   n&51_.@ Q  
  C (92)capital assets pricing model资本资产计价模式   2GHmA_7P  
  C (93)capital commitment 承诺资本   !5/jDvh  
  C (94)capital employed 已运用的资本   _I&];WM\  
  C (95)capital expenditure 资本支出   =Z($n: m=*  
  C (96)capital expenditureauthorization 资本支出核准   4]VoIUIuN  
  C (97)capital expenditure control 资本支出控制   &6yh4-(7  
  C (98)capital expenditure proposal资本支出申请   <ah!!  
  C (99)capital funding planning 资本基金筹集计划   RO]Vn]qb  
  C (100)capital gain 资本收益   2}ttC m  
  C (101)capital investment appraisal资本投资评估   xw)$).yc  
  C (102)capital maintenance 资本保全   ["N)=d|LS  
  C (103)capital resource planning 资本资源计划   #K5)Rb-H  
  C (104)capital surplus 资本盈余   ?(up!3S'x  
  C (105)capital turnover 资本周转率   +~E;x1&'  
  C (106)card 记录卡   ^Ia:e ?)W  
  C (107)cash 现金   c']3N  
  C (108)cash account 现金账户   6zJ<27  
  C (109)cash book 现金账薄   nO'lN<L  
  C (110)cash cow 金牛产品   /MErS< 6  
  C (111)cash flow 现金流量   \5MW65  
  C (112)cash discounted 现金贴现   #i8] f{  
  C (113)cash flow budget 现金流量预算   rYp]RX>  
  C (114)cash flow statement 现金流量表   Q :<&<i=I  
  C (115)cash ledger 现金分类账   .+;;-]})  
  C (116)cash limit 现金限额    Stzv  
  C (117)CCA 现时成本会计   y)s+/Teb  
  C (118)center 中心   '_f]qNy  
  C (119)changeover time 变更时间   "M)kV5v%  
  C (120)chartered entity 特许经济个体   rW.o_z03^  
  C (121)cheque 支票   yBd#*3K1  
  C (122)cheque register 支票登记薄   N3_r qRd^  
  C (123)coin analysis 零钱分类   lk$@8h$vS  
  C (124)classification 分类   0 e}N{,&Y  
  C (125)clock card 工时卡   Fp_?1 y  
  C (126)code 代码   qqmhh_[T  
  C (127)commitment accounting 承诺确认会计   n#{z"G  
  C (128)common cost 共同成本   O% 1X[  
  C (129)company limited byguarantee 有限担保责任公司   eQiK\iDS  
C (130)company limited shares 股份有限公司   xJQ-k/`  
  C (131)competitive position 竞争能力状况   3kTOWIX  
  C (132)concept 概念   yX^/Oc@j  
  C (133)conglomerate 跨行业企业   b6@(UneVM  
  C (134)consistency concept 一致性概念   'zEmg}  
  C (135)consolidated accounts 合并报表   KA=cIm  
  C (136)consolidation accounting 合并会计   Rl. YF+YH  
  C (137)consortium 财团   b,Z\{M:f;F  
  C (138)contingency plan 应急计划   :y>$N(.8f  
  C (139)contingent liabilities 或有负债   D7 D:?VoR  
  C (140)continuous operation 连续生产   -^Pn4y]A)  
  C (141)contra 抵消   -3z$~ {  
  C (142)contract cost 合同成本   pj~Ao+  
  C (143)contract costing 合同成本计算   R-L*N$@!  
  C (144)contribution 贡献毛益   jkzC^aG  
  C (145)contribution centre 贡献中心   >uu ]K  
  C (146)contribution chart 贡献图   NrHh(:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t_VF=B^LuR  
  C (148)contribution to salesration 贡献毛益对销售比率   u%o2BLx  
  C (149)control 控制   lURL;h  
  C (150)control account 控制帐户   kp{q5J6/  
  C (151)control limits 控制限度   ]r|nz~Aa$  
  C (152)controllability concept 可控制概念   a2'si}'3  
  C (153)controllable cost 可控制成本   8P kw'.r  
  C (154)conversion cost 加工成本   0R#T3K}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   c" |4'#S  
  C (156)corporate appraisal 公司评估   qu}&4_`%:V  
  C (157)corporate planning 公司计划   U_X/  
  C (158)corporate social reporting 公司社会报告   ]*M VVzF  
  C (159)corporation 股份公司   gcaXN6C  
  C (160)cost 成本   >ZE 8EL  
  C (161)cost account 成本帐户   "@!B"'xg  
  C (162)cost accounting 成本会计   zKnHo:SV  
  C (163)cost accounting manual 成本手册   UBgheu  
  C (164)cost accounts calendar 成本报表的日历时间   ?qdZ]M4e  
  C (165)cost adjustment 成本调整   \-Oq/g{j  
  C (166)cost allocation 成本分配   */T.]^  
  C (167)cost apportionment 成本分摊   -naj.omG|  
  C (168)cost attribution 成本归属   F!LVyY"w  
  C (169)cost audit 成本审计   gbC!>LV  
  C (170)cost behaviour 成本性态   hC nqe  
  C (171)cost benefit analysis 成本效益分析   uT#MVv~.  
  C (172)cost center 成本中心   8 [z<gxP`?  
  C (173)cost driver 成本动因
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