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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 7[K3kUm[  
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  1.audit   审计 OjG`s-91&  
  2.attestation   鉴证 .!i`YT*jF  
  3.credibility   可信赖程度 59"tHb6E  
  4.audit of financial statements 财务报表审计 .j>MsQP#\C  
  5.agreed-upon procedures 执行商定程序 c^puz2  
  6.high levels of assurance 高水平保证 wf\7sz  
  7.compilation 编制 .Y8P6_  
  8.reliability 可靠性 gf9U<J#&C  
  9.relevance 相关性 Je2&7uR0  
  10.professional skepticism 职业谨慎 `CBXz!v!O  
  11.objectivity 客观性 9 HlWoHuC  
  12. professional competence 专业胜任能力 Q00v(6V46  
  13.Senior/CPA-in-charge 项目经理 NpKyrXDJv  
  14.audit engagement letter 业务约定书 I_N:j,Mx  
  15.recurring audit 连续审计 loE;q}^  
  16.the client 委托人 x'OP0],#  
  17.change CPA 更换注册会计 C+%eT&OO  
  18.the existing CPA 现任注册会计师 T/ eX7p1  
  19.the successor CPA 后任注册会计师 F+ RE  
  20.the preceding CPA前任注册会计师 Qe4 % A  
  21.issue the audit report 出具审计报告 n\<7`,  
  22.expert 专家 #`K{vj  
  23.the board of directors 董事会 G)M! , Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1wd c4>  
  25.assess material misstatement risks评估重大错报风险 piuM#+Y\'S  
  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 (\r^ 0>H  
  27.a general knowledge of —— 初步了解―――的情况 8t) g fSG  
  28.a more knowledge of—— 进一步了解的情况 o~L(;A]yN  
  29.the prior year‘s working papers 以前年度工作底稿 mE>{K  
  30.minutes of meeting 会议纪要 uqa pj("  
  31.business risks 经营风险 jAv3qMQA  
  32.appropriateness 适当性 bhbTloCR  
  33.accounting estimate 会计估计 2mMi=pv9  
  34.management representations 管理层声明 3hje  
  35.going concern assumption 持续经营假设 B9KBq $e  
  36.audit plan 审计计划 J|^z>gP(  
  37.significant audit areas 重点审计领域 U /~uu  
  38.error 错误 x*=m'IM[  
  39.fraud舞弊 }m%&|:PH  
  40.modified or additional procedures 修改或追加审计程序 C]l)Pz$  
  41.misappropriation of assets 侵占资产 4<)*a]\c5M  
  42.transactions without substance 虚假交易 z 0zB&}  
  43.unusual pressures 异常压力 ^8]7  
  44.the suspected noncompliance 涉嫌存在违法行为 `L[q`r7  
  45.materialiy 重要性 w Jp1Fl~  
  46.exceed the materiality level 超过重要性水平 G51-CLM,  
  47.approach the materiality level 接近重要性水平 LHu  
  48.an acceptably low level 可接受水平 kumo%TXB&  
  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 a#[gNT~[  
  50.misstatements or omissions 错报或漏报 $ <C",&  
  51.aggregate 总计 kdx06'4o  
  52.subsequent events 期后事项 2Oyw#1tdn  
  53.adjust the financial statements 调整财务报表 "L1LL iS  
  54.perform additional audit procedures 实施追加的审计程序  98^7pa  
  55.audit risk 审计风险 3 |LRb/|  
  56.detection risk 检查风险 ` "-P g5  
  57.inappropriate audit opinion 不适当的审计意见 >9i>A:   
  58.material misstatement 重大的错报 yJO Jw o^  
  59.tolerable misstatement 可容忍错报 f#m@eb  
  60.the acceptable level of detection risk 可接受的检查风险 in,0(I&I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?EPHq, E  
  62.simall business 小规模企业 hA1B C3  
  63.accounting system 会计系统 %zRuIDmv  
  64.test of control 控制测试 j8bA"r1  
  65.walk-through test 穿行测试 PYs0w6o  
  66.communication 沟通 L:mE)Xq2  
  67.flow chart 流程图 % WXl*  
  68.reperformance of internal control 重新执行 Z(t O]tQE  
  69.audit evidence 审计证据 4g}r+!T  
  70.substantive procedures 实质性程序 Q=vo5)t   
  71.assertions 认定 ;L#RFdh  
  72.esistence 存在 I@O9bxR?  
  73.occurrence 发生 E_[a|N"D  
  74.completeness 完整性 M5dEZ  
  75.rights and obligations 权利和义务 bi+g= cS  
  76.valuation and allocation 计价和分摊 tq@)J_7|  
  77.cutoff 截止 Qb%; |li  
  78.accuracy 准确性 NV?XZ[<*<  
  79.classification 分类 f8qDmk5s  
  80.inspection 检查 ^`aw5 +S  
  81.supervision of counting 监盘 3 Fy C D4#  
  82.observation 观察 V>E7!LIn.  
  83.confirmation 函证 z7L+wNYwg  
  84.computation 计算 w^ofH-R/  
  85.analytical procedures 分析程序 4}cxSl]jf!  
  86.vouch 核对 !+z^VcV  
  87.trace 追查 J|be'V#]1  
  88.audit sampling 审计抽样 |22vNt_  
  89.error 误差 I8B0@ZtV  
  90.expected error 预期误差 9%3+\[s1  
  91.population 总体 KLVYWZib  
  92.sampling risk 抽样风险 =ud~  
  93.non- sampling risk 非抽样风险 ].aFdy  
  94.sampling unit 抽样单位 +oO7UWs>6  
  95.statistical sampling 统计抽样 (JnEso-V  
  96.tolerable error 可容忍误差 OT=1doDp  
  97.the risk of under reliance 信赖不足风险 M6qNh`+HO  
  98.the risk of over reliance 信赖过度风险 Mw-L?j0o[k  
  99.the risk of incorrect rejection 误拒风险 j%Z5[{!/,X  
  100. the risk of incorrect acceptance 误受风险 (vzYgU,  
  101.working trial balance 试算平衡表 k{b|w')  
  102.index and cross-referencing 索引和交叉索引 %{cVG-<_iz  
  103.cash receipt 现金收入 Lp@Al#X55  
  104.cash disbursement 现金支出 f?eq-/UR  
  105.bank statement 银行对账单 5!$sQ@#}D  
  106.bank reconciliation 银行存款余额调节表 1=sL[I7<  
  107.balance sheet date 资产负债表日 KSEKoHJo  
  108.net realizable value 可变现净值 n_LK8  
  109.storeroom 仓库 qTwl\dcncC  
  110.sale invoice 销售发票  Bz>f  
  111.price list 价目表 y:$qX*+9e  
  112.positive confirmation request 积极式询证函 I?%q`GyP5  
  113.negative confirmation request 消极式询证函 "iX\U'`  
  114.purchase requisition 请购单 |JWYsqJ0U  
  115.receiving report 验收报告 kRbJK  
  116.gross margin 毛利 J&JZYuuf  
  117.manufacturing overhead 制造费用 KD+&5=Y  
  118.material requisition 领料单 -a~n_Z>_  
  119.inventory-taking 存货盘点 n&|N=zh  
  120.bond certificate 债券 9kqR-T|Q  
  121.stock certificate 股票 1{d;Ngx  
  122.audit report 审计报告 #D JZ42  
  123.entity 被审计单位  ^4Xsdh5  
  124.addressee of the audit report 审计报告的收件人 wTZ(vX*mK  
  125.unqualified opinion 无保留意见 fi~@J`  
  126.qualified opinion 保留意见 yENAcsv  
  127.disclaimer of opinion 无法表示意见 AS~!YR  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4@<wN \'  
  A (2)absorbed overhead 已吸收制造费用 Y9vi&G?Jl  
  A (3)absorption costing 吸收成本计算  ggM~Chr  
  A (4)account 账户,报表   @W$ha y  
  A (5)accounting postulate 会计假设   ed_+bCNy  
  A (6)accounting series release 会计公告文件   F9% +7Op^  
  A (7)accounting valuation 会计计价   NRT]dYf"z  
  A (8)account sale 承销清单 y x#ub-A8  
  A (9)accountability concept 经营责任概念   8)pL0bg  
  A (10)accountancy 会计职业   v JVh%l+  
  A (11)accountant 会计师   3b_/QT5!  
  A (12)accounting 会计   8No'8(dPX  
  A (13)agency cost 代理成本   ~Jw84U{$  
  A (14)accounting bases 会计基础   Pw7uxN`  
  A (15)accounting manual 会计手册   6o9&FU  
  A (16)accounting period 会计期间   2DJg__("  
  A (17)accounting policies 会计方针   k W 8>VnW  
  A (18)accounting rate of return 会计报酬率   d^!3&y&  
  A (19)accounting reference date 会计参照日   \b!E"I_^  
  A (20)accounting reference period 会计参照期间   VGxab;#,:3  
  A (21)accrual concept 应计概念   UhkL=+PD  
  A (22)accrual expenses 应计费用   ~[og\QZX  
  A (23)acid test ration 速动比率(酸性测试比率)   B <qsa QG  
  A (24)acquisition 购置   7j&EQm5\9  
  A (25)acquisition accounting 收购会计   o&z[d  
  A (26)activity based accounting 作业基础成本计算   (RG "2I3  
  A (27)adjusting events 调整事项   I} +up,B]o  
  A (28)administrative expenses 行政管理费   Lz-|M?(  
  A (29)advice note 发货通知   -Q?c'e  
  A (30)amortization 摊销   Jq?zr]"A  
  A (31)analytical review 分析性检查   /7p(%vr  
  A (32)annual equivalent cost 年度等量成本法   n|DMj[uT  
  A (33)annual report and accounts 年度报告和报表   rbIYLVA+V  
  A (34)appraisal cost 检验成本   Eaxsg  
  A (35)appropriation account 盈余分配账户   _29wQn@]  
  A (36)articles of association 公司章程细则   (pP.*`JRv  
  A (37)assets 资产   ONy\/lu|  
  A (38)assets cover 资产保障   PN<Vqt W  
  A (39)asset value per share 每股资产价值   z\8s |!  
  A (40)associated company 联营公司   WwtVuc|  
  A (41)attainable standard 可达标准   ;PU'"MeB "  
vZ57 S13  
 A (42)attributable profit 可归属利润   2  @T~VRy  
  A (43)audit 审计   e<a*@ P,  
  A (44)audit report 审计报告   (&r` l&0  
  A (45)auditing standards 审计准则   Iu`S0#+  
  A (46)authorized share capital 额定股本   JZ5";*,  
  A (47)available hours 可用小时   G{>PYLxOb  
  A (48)avoidable costs 可避免成本 JXq!v:w6  
  B (49)back-to-back loan 易币贷款   ) )FLM^dj  
  B (50)backflush accounting 倒退成本计算   H<<t^,E^.t  
  B (51)bad debts 坏帐   9rT^rTV  
  B (52)bad debts ratio 坏帐比率   |mbD q\U  
  B (53)bank charges 银行手续费   7ZyP  
  B (54)bank overdraft 银行透支   BOcD?rrZ0  
  B (55)bank reconciliation 银行存款调节表   %l a1-r~  
  B (56)bank statement 银行对账单   )S`[ gK  
  B (57)bankruptcy 破产   &n I>`Q'  
  B (58)basis of apportionment 分摊基础   h*!oHS~/l  
  B (59)batch 批量   ^?sP[;8S!  
  B (60)batch costing 分批成本计算   .oT'(6#  
  B (61)beta factor B(市场)风险因素   74:~F)BP  
  B (62)bill 账单   &k)v/  
  B (63)bill of exchange 汇票   J` gG`?   
  B (64)bill of landing 提单   CxJ3u  
  B (65)bill of materials 用料预计单   lA 1  
  B (66)bill payable 应付票据   d6JW"  
  B (67)bill receivable 应收票据   |>'N^   
  B (68)bin card 存货记录卡   Umzb  
  B (69)bonus 红利   |j9aTv [`  
  B (70)book-keeping 薄记   ~x<?Pj  
  B (71)Boston classification 波士顿分类   (EosLn h0  
  B (72)breakeven chart 保本图   ^ +@OiL>&i  
  B (73)breakeven point 保本点   yZ)9Hd   
  B (74)breaking-down time 复位时间   -Q JPJ.  
  B (75)budget 预算   @H4]Gp ]  
  B (76)budget center 预算中心   i|AWaG)  
  B (77)budget cost allowance 预算成本折让   t1J3'lS  
  B (78)budget manual 预算手册   GI,TE  
  B (79)budget period 预算期间   u7RlxA:  
  B (80)budgetary control 预算控制   X;UEq]kcmn  
  B (81)budgeted capacity 预算生产能力   |&W4Dk n  
  B (82)burden 制造费用   <DR! AR)  
  B (83)business center 经营中心   !5?_)  
  B (84)business entity 营业个体   zaLPPm&f  
  B (85)business unit 经营单位   YVgH[-`,  
 B (86)buy-out management 管理性购买产权   tvFe_*Ck  
  B (87)by-product 副产品 QKq4kAaJ!  
  C (88)called-up share capital 催缴股本   8]b;l; W5  
  C (89)capacity 生产能力   A s }L=2  
  C (90)capacity ratios 生产能力比率   7qUg~GJ X  
  C (91)capital 资本   9s[   
  C (92)capital assets pricing model资本资产计价模式   6jgP/~hP>N  
  C (93)capital commitment 承诺资本   "!A tS  
  C (94)capital employed 已运用的资本   [r3sk24  
  C (95)capital expenditure 资本支出   _,aFQ^]'9  
  C (96)capital expenditureauthorization 资本支出核准   0,0Z!-Y  
  C (97)capital expenditure control 资本支出控制   UQ;2g\([  
  C (98)capital expenditure proposal资本支出申请   w2XHY>6];  
  C (99)capital funding planning 资本基金筹集计划   .[1 f$  
  C (100)capital gain 资本收益   U5~aG!E  
  C (101)capital investment appraisal资本投资评估   ]cS(2hP7  
  C (102)capital maintenance 资本保全   *c/V('D/  
  C (103)capital resource planning 资本资源计划   oQm XKV+[v  
  C (104)capital surplus 资本盈余   ^gp]tAf  
  C (105)capital turnover 资本周转率   N wNxO  
  C (106)card 记录卡   p_&B+ <z  
  C (107)cash 现金   'Rsr*gX#  
  C (108)cash account 现金账户   9{j`eAUZl  
  C (109)cash book 现金账薄   K\;4;6 g  
  C (110)cash cow 金牛产品   G"-V6CA[  
  C (111)cash flow 现金流量   h4 9q(085V  
  C (112)cash discounted 现金贴现   w@Q~ax/  
  C (113)cash flow budget 现金流量预算   AA=rjB9  
  C (114)cash flow statement 现金流量表   '<<@@.(f  
  C (115)cash ledger 现金分类账   %$Py@g  
  C (116)cash limit 现金限额   &g23tT#P?  
  C (117)CCA 现时成本会计   Al8Dw)uG{  
  C (118)center 中心   SG\ /m'F  
  C (119)changeover time 变更时间   KA{QGaZ/  
  C (120)chartered entity 特许经济个体   p!=8Pq.  
  C (121)cheque 支票   #rGCv~0*l  
  C (122)cheque register 支票登记薄   YzM/?enK}T  
  C (123)coin analysis 零钱分类   W5Pur lu?  
  C (124)classification 分类   >yP> ]r+  
  C (125)clock card 工时卡   ^w``(-[*  
  C (126)code 代码   v@yqTZ  
  C (127)commitment accounting 承诺确认会计   4~$U#$u_  
  C (128)common cost 共同成本   ~uZ9%UB_m  
  C (129)company limited byguarantee 有限担保责任公司   ^%Cd@!dk  
C (130)company limited shares 股份有限公司   7_qsVhh]$E  
  C (131)competitive position 竞争能力状况   oPaoQbR(A  
  C (132)concept 概念   {Ke IYjE  
  C (133)conglomerate 跨行业企业   ;y@zvec4  
  C (134)consistency concept 一致性概念   >yT1oD0+x  
  C (135)consolidated accounts 合并报表   SnXM`v,  
  C (136)consolidation accounting 合并会计   `fX\pOk~e  
  C (137)consortium 财团   w_@{v wM$A  
  C (138)contingency plan 应急计划   n7Eh!<  
  C (139)contingent liabilities 或有负债   }b}jw.2Wu  
  C (140)continuous operation 连续生产   -UzWLVB^  
  C (141)contra 抵消   Nb_Glf  
  C (142)contract cost 合同成本   MMET^SO  
  C (143)contract costing 合同成本计算   DO*6gzW  
  C (144)contribution 贡献毛益   Op~:z<z  
  C (145)contribution centre 贡献中心   4f8XO"k7t=  
  C (146)contribution chart 贡献图   <zvtQ^{]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Oe@w$?  
  C (148)contribution to salesration 贡献毛益对销售比率   ;Wk3>\nT-  
  C (149)control 控制   z@\mn  
  C (150)control account 控制帐户   E)jd>"  
  C (151)control limits 控制限度   Z+);}>-5  
  C (152)controllability concept 可控制概念   %'e$N9zd  
  C (153)controllable cost 可控制成本   #Y-_kQV*  
  C (154)conversion cost 加工成本   Fec4#}|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3PRU  
  C (156)corporate appraisal 公司评估   b3%a4Gg&  
  C (157)corporate planning 公司计划   e<`?$tZ3   
  C (158)corporate social reporting 公司社会报告   l,b,U/3R.  
  C (159)corporation 股份公司   eS ?9}TG|  
  C (160)cost 成本   )y:))\>  
  C (161)cost account 成本帐户   r<srTHGL o  
  C (162)cost accounting 成本会计   rZ-< Ryg  
  C (163)cost accounting manual 成本手册   > rP[Xox'  
  C (164)cost accounts calendar 成本报表的日历时间   KOXG=P0  
  C (165)cost adjustment 成本调整   Th\T$T`X$  
  C (166)cost allocation 成本分配    ;ud"1wH  
  C (167)cost apportionment 成本分摊   "o u{bKe  
  C (168)cost attribution 成本归属   D^F=:-l m  
  C (169)cost audit 成本审计   Y|hd!C-x  
  C (170)cost behaviour 成本性态   ls9Y?  
  C (171)cost benefit analysis 成本效益分析   :ntAU2)H  
  C (172)cost center 成本中心   v<l]K$5J&  
  C (173)cost driver 成本动因
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