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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 v ;9s  
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  1.audit   审计 Z4e?zY  
  2.attestation   鉴证 RDZq(rKc  
  3.credibility   可信赖程度 qB&*"gf  
  4.audit of financial statements 财务报表审计 $`Ou*  
  5.agreed-upon procedures 执行商定程序 j` x9z_  
  6.high levels of assurance 高水平保证 |fA[s7)  
  7.compilation 编制 OO$< Wgh  
  8.reliability 可靠性 =:2V4H(F  
  9.relevance 相关性 :{fsfZXXr  
  10.professional skepticism 职业谨慎 x?%vqg^r  
  11.objectivity 客观性 mI.*b(Irp  
  12. professional competence 专业胜任能力 pUPb+:^R  
  13.Senior/CPA-in-charge 项目经理 }l/md/C0  
  14.audit engagement letter 业务约定书 |9Y9pked8  
  15.recurring audit 连续审计 S38D cWIw  
  16.the client 委托人 k`&mHSk-  
  17.change CPA 更换注册会计 YF"D;.  
  18.the existing CPA 现任注册会计师 }C'z$i( y  
  19.the successor CPA 后任注册会计师 [W2p}4(  
  20.the preceding CPA前任注册会计师 @#V{@@3$  
  21.issue the audit report 出具审计报告 o1Xk\R{  
  22.expert 专家 qmK!d<4  
  23.the board of directors 董事会 wF%XM _M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e"b F"L  
  25.assess material misstatement risks评估重大错报风险 $'&5gFr9  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1"'//0 7  
  27.a general knowledge of —— 初步了解―――的情况 -r,J>2`l  
  28.a more knowledge of—— 进一步了解的情况 ~E!"YkIr  
  29.the prior year‘s working papers 以前年度工作底稿 p7k0pSt  
  30.minutes of meeting 会议纪要 v-l):TL+=  
  31.business risks 经营风险 EfyF]cYL  
  32.appropriateness 适当性 0VbZBLe  
  33.accounting estimate 会计估计 prwyP  
  34.management representations 管理层声明 W w8[d  
  35.going concern assumption 持续经营假设 >Z3}WMgBN  
  36.audit plan 审计计划 We9mkwK7C  
  37.significant audit areas 重点审计领域 Sd)D-S  
  38.error 错误 hA"N&v~  
  39.fraud舞弊 A$oYw(m#  
  40.modified or additional procedures 修改或追加审计程序 +EpT)FJX  
  41.misappropriation of assets 侵占资产 A$ S9 `  
  42.transactions without substance 虚假交易 F;z FKvn  
  43.unusual pressures 异常压力 E:i3 /Ep?  
  44.the suspected noncompliance 涉嫌存在违法行为 Q!"Li  
  45.materialiy 重要性 D8h~?phK  
  46.exceed the materiality level 超过重要性水平 |S4yol  
  47.approach the materiality level 接近重要性水平 /,;9h x  
  48.an acceptably low level 可接受水平 v/^2K,[0>  
  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 8kqxr&,[  
  50.misstatements or omissions 错报或漏报 "ex? #qD&  
  51.aggregate 总计 UyJ5}fBJ  
  52.subsequent events 期后事项 >g F  
  53.adjust the financial statements 调整财务报表 RuHJk\T+  
  54.perform additional audit procedures 实施追加的审计程序 >#kzPYsp  
  55.audit risk 审计风险 !WY@)qlf  
  56.detection risk 检查风险 0h; -Yg  
  57.inappropriate audit opinion 不适当的审计意见 Vb1@JC9b  
  58.material misstatement 重大的错报 #v`G4d  
  59.tolerable misstatement 可容忍错报 2V  
  60.the acceptable level of detection risk 可接受的检查风险 [pOU!9v4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O aZ~  
  62.simall business 小规模企业 v5*SoUOF  
  63.accounting system 会计系统 2{ptV\f]D  
  64.test of control 控制测试 51rM6 BT  
  65.walk-through test 穿行测试  e%qMrR  
  66.communication 沟通 7f`jl/   
  67.flow chart 流程图 31_5k./  
  68.reperformance of internal control 重新执行 oACE:h9U  
  69.audit evidence 审计证据 ucMl>G'!gX  
  70.substantive procedures 实质性程序 \Q3m?)X=Gd  
  71.assertions 认定 K_My4>~Il  
  72.esistence 存在 R{*p \;  
  73.occurrence 发生 E2\)>YF{ P  
  74.completeness 完整性 sd=i!r)ya  
  75.rights and obligations 权利和义务 B[Tw0rQ  
  76.valuation and allocation 计价和分摊 8..itty  
  77.cutoff 截止 HFf| >&c&  
  78.accuracy 准确性 UL{Xe&sT  
  79.classification 分类 |g7E*1Ie  
  80.inspection 检查 ;id  
  81.supervision of counting 监盘 J"SAA0)@  
  82.observation 观察 B'=*92i>S  
  83.confirmation 函证 ?49wq4L;a  
  84.computation 计算 eR3!P8t  
  85.analytical procedures 分析程序 $i3/||T,9  
  86.vouch 核对 $x 2t0@  
  87.trace 追查 ^beW*O!  
  88.audit sampling 审计抽样 _o`'b80;  
  89.error 误差 "r|O /   
  90.expected error 预期误差 9t)t-t#P;  
  91.population 总体 u2F 3>s  
  92.sampling risk 抽样风险 $+rdzsf)+/  
  93.non- sampling risk 非抽样风险 air{1="<-  
  94.sampling unit 抽样单位 KRz\ct|  
  95.statistical sampling 统计抽样 "cti(0F-d  
  96.tolerable error 可容忍误差 .2u%;)S  
  97.the risk of under reliance 信赖不足风险 .!Z.1:YR  
  98.the risk of over reliance 信赖过度风险 ebQYk$@  
  99.the risk of incorrect rejection 误拒风险 v[~ U*#i  
  100. the risk of incorrect acceptance 误受风险 @@! R Iq!  
  101.working trial balance 试算平衡表 ]P 2M  
  102.index and cross-referencing 索引和交叉索引 JM M\  
  103.cash receipt 现金收入  0tl  
  104.cash disbursement 现金支出 =b; v:HC  
  105.bank statement 银行对账单 ?B[Z9Ef"8l  
  106.bank reconciliation 银行存款余额调节表 t<$yxD/R  
  107.balance sheet date 资产负债表日 8^HMK$  
  108.net realizable value 可变现净值 |_2O:7qe  
  109.storeroom 仓库 Ib!`ChZ  
  110.sale invoice 销售发票 [y'jz~9c  
  111.price list 价目表 v1;`.PWD  
  112.positive confirmation request 积极式询证函 n RXf\*"3  
  113.negative confirmation request 消极式询证函 ^D6JckW  
  114.purchase requisition 请购单 2o{Fp7l  
  115.receiving report 验收报告 e+2!)w)[  
  116.gross margin 毛利 :yw0-]/DD  
  117.manufacturing overhead 制造费用 ku\_M  
  118.material requisition 领料单 O/Da8#S<  
  119.inventory-taking 存货盘点 /TpM#hkq/2  
  120.bond certificate 债券 Kr8p:$D};  
  121.stock certificate 股票 /Bb\jvk-E  
  122.audit report 审计报告 lKe aI  
  123.entity 被审计单位 w8>p[F5`O  
  124.addressee of the audit report 审计报告的收件人 =WN6Fj`  
  125.unqualified opinion 无保留意见 =`{!" 6a  
  126.qualified opinion 保留意见 h NP|  
  127.disclaimer of opinion 无法表示意见 |~'{ [?a*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Y5(`/  
  A (2)absorbed overhead 已吸收制造费用 P 0,]Ud  
  A (3)absorption costing 吸收成本计算 G;, 2cu K  
  A (4)account 账户,报表   T0Y=g n  
  A (5)accounting postulate 会计假设   C[wnor!  
  A (6)accounting series release 会计公告文件   Vrz<DB^-e  
  A (7)accounting valuation 会计计价   l=kgRh  
  A (8)account sale 承销清单 @8Co5`CVl  
  A (9)accountability concept 经营责任概念   `qX'9e3VP+  
  A (10)accountancy 会计职业   2\m+  
  A (11)accountant 会计师   nfl6`)oW  
  A (12)accounting 会计   2W|j K  
  A (13)agency cost 代理成本   QK//bV)  
  A (14)accounting bases 会计基础   I'J=I{p*  
  A (15)accounting manual 会计手册   utRvE(IbmV  
  A (16)accounting period 会计期间   7CNEP 2}:R  
  A (17)accounting policies 会计方针   NjL,0Bp  
  A (18)accounting rate of return 会计报酬率   .lRO; D  
  A (19)accounting reference date 会计参照日   Lt=#tu&d  
  A (20)accounting reference period 会计参照期间   $JcU0tPq0  
  A (21)accrual concept 应计概念   [f^~Z'TIN/  
  A (22)accrual expenses 应计费用   t?{E_70W  
  A (23)acid test ration 速动比率(酸性测试比率)   ~ / "aD  
  A (24)acquisition 购置   G+}|gG8  
  A (25)acquisition accounting 收购会计   A2F+$N  
  A (26)activity based accounting 作业基础成本计算   V .$<  
  A (27)adjusting events 调整事项   :* @=px  
  A (28)administrative expenses 行政管理费   6f frV  
  A (29)advice note 发货通知   S1zV.]  
  A (30)amortization 摊销   1\_4# @')  
  A (31)analytical review 分析性检查   .rax`@\8  
  A (32)annual equivalent cost 年度等量成本法   FWPkvL  
  A (33)annual report and accounts 年度报告和报表   IOt!A  
  A (34)appraisal cost 检验成本   4l[f}Z  
  A (35)appropriation account 盈余分配账户   0Ac]&N d`  
  A (36)articles of association 公司章程细则   ~pwp B2c  
  A (37)assets 资产   jG8 ihi  
  A (38)assets cover 资产保障   nqy\xK#.^  
  A (39)asset value per share 每股资产价值   dht1I`i"B  
  A (40)associated company 联营公司   BQt!L1))  
  A (41)attainable standard 可达标准   Kkdd}j  
a\^DthZ!;|  
 A (42)attributable profit 可归属利润   \y#gh95  
  A (43)audit 审计   Qz[~{-<  
  A (44)audit report 审计报告   P2f~sx9  
  A (45)auditing standards 审计准则   0=7C-A1(D  
  A (46)authorized share capital 额定股本   eH79,!=2  
  A (47)available hours 可用小时   .(nq"&u-*  
  A (48)avoidable costs 可避免成本 v5 $"v?PT  
  B (49)back-to-back loan 易币贷款   42 8kC,  
  B (50)backflush accounting 倒退成本计算   LWf+H 4iZ}  
  B (51)bad debts 坏帐   "'dt"x)  
  B (52)bad debts ratio 坏帐比率   h dPK eqg7  
  B (53)bank charges 银行手续费   +g\u=&< 6  
  B (54)bank overdraft 银行透支   qD Nqd  
  B (55)bank reconciliation 银行存款调节表   t~Ds)  
  B (56)bank statement 银行对账单   sR'rY[^/|  
  B (57)bankruptcy 破产   0;r+E*`DA  
  B (58)basis of apportionment 分摊基础   '2v,!G]^  
  B (59)batch 批量   q<.^DO~$L  
  B (60)batch costing 分批成本计算   z2S53^C*  
  B (61)beta factor B(市场)风险因素   8_mdh+  
  B (62)bill 账单   \S1WF ?<,  
  B (63)bill of exchange 汇票   Fg`r:,(a  
  B (64)bill of landing 提单   {.;MsE  
  B (65)bill of materials 用料预计单   My Af~&Y+  
  B (66)bill payable 应付票据   vQYd!DSh  
  B (67)bill receivable 应收票据   d),@&MSN  
  B (68)bin card 存货记录卡   h`?0=:Tru  
  B (69)bonus 红利   Cm(Hu  
  B (70)book-keeping 薄记   ?cowey\m .  
  B (71)Boston classification 波士顿分类   }=;N3Q" #y  
  B (72)breakeven chart 保本图   % UY=VE\F  
  B (73)breakeven point 保本点   phEM1",4T  
  B (74)breaking-down time 复位时间   +2MsyA?6_  
  B (75)budget 预算   {#0B~Zr  
  B (76)budget center 预算中心   Q/-YLf.  
  B (77)budget cost allowance 预算成本折让   enK4`+.7  
  B (78)budget manual 预算手册   u*}6)=+:  
  B (79)budget period 预算期间   jpT!di  
  B (80)budgetary control 预算控制   'xvV;bi  
  B (81)budgeted capacity 预算生产能力   q$~S?X5\  
  B (82)burden 制造费用   U/wY;7{)#  
  B (83)business center 经营中心   !5Z?D8dcx  
  B (84)business entity 营业个体   h$4V5 V  
  B (85)business unit 经营单位   (a@cK,  
 B (86)buy-out management 管理性购买产权   c[@>#7p`o  
  B (87)by-product 副产品 9{?<.%  
  C (88)called-up share capital 催缴股本   Y=/HsG\W]  
  C (89)capacity 生产能力   "n:L<F,g  
  C (90)capacity ratios 生产能力比率   nakhepLN  
  C (91)capital 资本   ib*$3Fn~  
  C (92)capital assets pricing model资本资产计价模式   } 0}J  
  C (93)capital commitment 承诺资本   %`-NWAXL  
  C (94)capital employed 已运用的资本   +!'6:F  
  C (95)capital expenditure 资本支出   Td X6<fVV  
  C (96)capital expenditureauthorization 资本支出核准   Ed.~9*m  
  C (97)capital expenditure control 资本支出控制    2gb49y~  
  C (98)capital expenditure proposal资本支出申请   "JbFbcj  
  C (99)capital funding planning 资本基金筹集计划   6D/5vM1   
  C (100)capital gain 资本收益   C[_{ $j(J  
  C (101)capital investment appraisal资本投资评估   ^k t# [N  
  C (102)capital maintenance 资本保全   VS1gg4tCv  
  C (103)capital resource planning 资本资源计划   C} Ewi-  
  C (104)capital surplus 资本盈余   SDcD(G  
  C (105)capital turnover 资本周转率   %pe7[/  
  C (106)card 记录卡   ezC55nm  
  C (107)cash 现金   dcYUw]  
  C (108)cash account 现金账户   RkP7}ZA;  
  C (109)cash book 现金账薄   t.485L %  
  C (110)cash cow 金牛产品   _av%`bb&z9  
  C (111)cash flow 现金流量   b> &kL  
  C (112)cash discounted 现金贴现   YdhrFw0`~r  
  C (113)cash flow budget 现金流量预算   @fPiGu`L  
  C (114)cash flow statement 现金流量表   I`p44}D3  
  C (115)cash ledger 现金分类账   m9.QGX\]  
  C (116)cash limit 现金限额   V?0|#=_mE  
  C (117)CCA 现时成本会计   i!ejK6Q  
  C (118)center 中心   e8--qV#<  
  C (119)changeover time 变更时间   8mV`|2>  
  C (120)chartered entity 特许经济个体   ~KHp~Xs`  
  C (121)cheque 支票   kG@1jMPtQ  
  C (122)cheque register 支票登记薄   T[~ak"M  
  C (123)coin analysis 零钱分类   2Q-kD?PO,  
  C (124)classification 分类   G{YJ(6etZ  
  C (125)clock card 工时卡   \/S?.P#L~  
  C (126)code 代码   PHT;%;m=  
  C (127)commitment accounting 承诺确认会计   b?h"a<7  
  C (128)common cost 共同成本   P;mmK&&  
  C (129)company limited byguarantee 有限担保责任公司   p+#uPY1#  
C (130)company limited shares 股份有限公司   N}pE{~Y  
  C (131)competitive position 竞争能力状况   OB;AgE@  
  C (132)concept 概念   AIN_.=]"?  
  C (133)conglomerate 跨行业企业   (B7M*e  
  C (134)consistency concept 一致性概念   fW <qp  
  C (135)consolidated accounts 合并报表   rR^VW^|f  
  C (136)consolidation accounting 合并会计   ~,m6g&>R  
  C (137)consortium 财团   mVP@c&1w?  
  C (138)contingency plan 应急计划   e nDjP  
  C (139)contingent liabilities 或有负债   U3 ED3) D  
  C (140)continuous operation 连续生产   US@ak4Y6Z  
  C (141)contra 抵消   haqL DVrf  
  C (142)contract cost 合同成本   zT0FTAl ^  
  C (143)contract costing 合同成本计算   li$(oA2  
  C (144)contribution 贡献毛益   ;_1D-Mf  
  C (145)contribution centre 贡献中心   pV<18CaJ  
  C (146)contribution chart 贡献图   s)8g4Yc*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (VU: &.  
  C (148)contribution to salesration 贡献毛益对销售比率   "qMd%RP  
  C (149)control 控制   l2X'4_d  
  C (150)control account 控制帐户   87r#;ND  
  C (151)control limits 控制限度   7K%Ac  
  C (152)controllability concept 可控制概念   s-3vp   
  C (153)controllable cost 可控制成本   k 32 Jz.\B  
  C (154)conversion cost 加工成本   n;/yo~RR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   AQ'~EbH(  
  C (156)corporate appraisal 公司评估   }gGcYRT  
  C (157)corporate planning 公司计划   NIQNzq?a^  
  C (158)corporate social reporting 公司社会报告   w)5eD+n\-  
  C (159)corporation 股份公司   3{]csZvW  
  C (160)cost 成本   A@f`g[q  
  C (161)cost account 成本帐户   tb"UGa  
  C (162)cost accounting 成本会计   yAW%y  
  C (163)cost accounting manual 成本手册   3K_J"B*7  
  C (164)cost accounts calendar 成本报表的日历时间   m!tB;:6  
  C (165)cost adjustment 成本调整   C8e{9CF  
  C (166)cost allocation 成本分配   v0apEjT  
  C (167)cost apportionment 成本分摊   l)4KX{Rz{A  
  C (168)cost attribution 成本归属   ~%bz2Pd%  
  C (169)cost audit 成本审计   "!+q0l1]@  
  C (170)cost behaviour 成本性态   /!P,o}l7  
  C (171)cost benefit analysis 成本效益分析   i%:oO KI  
  C (172)cost center 成本中心   6Y`eYp5A  
  C (173)cost driver 成本动因
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