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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 liYsUmjZ=  
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  1.audit   审计 'G65zz  
  2.attestation   鉴证 %6(\Ki6I  
  3.credibility   可信赖程度 /b # w.>e  
  4.audit of financial statements 财务报表审计 #6c,_!  
  5.agreed-upon procedures 执行商定程序 6xx.Z3v  
  6.high levels of assurance 高水平保证 D-@6 hWh~  
  7.compilation 编制 Y&bYaq  
  8.reliability 可靠性 9)+!*(D  
  9.relevance 相关性 QswPga(-  
  10.professional skepticism 职业谨慎 ?&0CEfa?  
  11.objectivity 客观性 pHR`%2!"t  
  12. professional competence 专业胜任能力 x3Cn:F  
  13.Senior/CPA-in-charge 项目经理 oU1N>,  
  14.audit engagement letter 业务约定书 @XG1d)sE  
  15.recurring audit 连续审计 H 2I  
  16.the client 委托人 b(N+_= n  
  17.change CPA 更换注册会计 " oxUKT  
  18.the existing CPA 现任注册会计师 \ &|xMw[  
  19.the successor CPA 后任注册会计师 N_:!uR  
  20.the preceding CPA前任注册会计师 >AV9 K  
  21.issue the audit report 出具审计报告 HAE$Np|>a  
  22.expert 专家 0(c,J$I]Z!  
  23.the board of directors 董事会 ]u|FcwWc3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !Yo2P"  
  25.assess material misstatement risks评估重大错报风险 D A=LR  
  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 NblPVxS  
  27.a general knowledge of —— 初步了解―――的情况 ):G+*3yb  
  28.a more knowledge of—— 进一步了解的情况 r^.9 |YM5  
  29.the prior year‘s working papers 以前年度工作底稿 @8J*vY =e  
  30.minutes of meeting 会议纪要 *8qRdI9  
  31.business risks 经营风险 Vfd_nD^8oZ  
  32.appropriateness 适当性 SLP $|E;  
  33.accounting estimate 会计估计 }6LcimQyK  
  34.management representations 管理层声明 tPiC?=4R  
  35.going concern assumption 持续经营假设 rYPuo  
  36.audit plan 审计计划 MA tF,  
  37.significant audit areas 重点审计领域 6$PQ$  
  38.error 错误 0KExB{K  
  39.fraud舞弊 zz3{+1w]  
  40.modified or additional procedures 修改或追加审计程序 9ox5,7ZQ  
  41.misappropriation of assets 侵占资产 Se??E+aX  
  42.transactions without substance 虚假交易 *9KT@"v  
  43.unusual pressures 异常压力 )5`^@zx  
  44.the suspected noncompliance 涉嫌存在违法行为 n=rmf*,?  
  45.materialiy 重要性 umPN=0u6  
  46.exceed the materiality level 超过重要性水平 @QJPcF"  
  47.approach the materiality level 接近重要性水平 <AVWT+,  
  48.an acceptably low level 可接受水平 G@rh/b<$  
  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 D_F1<q  
  50.misstatements or omissions 错报或漏报 0RdW.rZJ  
  51.aggregate 总计 7KC2%s#7  
  52.subsequent events 期后事项 FFwu$S6e  
  53.adjust the financial statements 调整财务报表 c;b<z|}z  
  54.perform additional audit procedures 实施追加的审计程序 7zQGuGo(  
  55.audit risk 审计风险 _JpTHpqu  
  56.detection risk 检查风险 A5fzyG   
  57.inappropriate audit opinion 不适当的审计意见 2bXCFv7}  
  58.material misstatement 重大的错报 %j2:W\g:  
  59.tolerable misstatement 可容忍错报 MYJDfI  
  60.the acceptable level of detection risk 可接受的检查风险 qzY:>>d'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 U>b.MIBX  
  62.simall business 小规模企业 )q!dMZ(  
  63.accounting system 会计系统 \SmYxdU'>  
  64.test of control 控制测试 j bOwpyH  
  65.walk-through test 穿行测试 N }z]OvnZH  
  66.communication 沟通 wMm+E "}W  
  67.flow chart 流程图 h _c11#  
  68.reperformance of internal control 重新执行 R,!a X"]|  
  69.audit evidence 审计证据 !k 'E  
  70.substantive procedures 实质性程序 , Z1 &MuV  
  71.assertions 认定 B_c-@kl   
  72.esistence 存在 5=<fJXf5y  
  73.occurrence 发生 F ww S[ 3  
  74.completeness 完整性 jxw8jo06:  
  75.rights and obligations 权利和义务 k fOd|-  
  76.valuation and allocation 计价和分摊  kU)E-h  
  77.cutoff 截止 4}Os>M{k  
  78.accuracy 准确性 .Pe^u%J6F  
  79.classification 分类 (ia+N/$u  
  80.inspection 检查 -oju-gf K  
  81.supervision of counting 监盘 ^7kYG7/  
  82.observation 观察  #s=\  
  83.confirmation 函证 -> 'q  
  84.computation 计算 mk-L3H1@J3  
  85.analytical procedures 分析程序 jfR!M07|  
  86.vouch 核对 W}^>lM\8  
  87.trace 追查 yW(A0  
  88.audit sampling 审计抽样 >tkU+$;-  
  89.error 误差 z\J#d 1e  
  90.expected error 预期误差 I7#+B1t  
  91.population 总体 d$D3iv^hyx  
  92.sampling risk 抽样风险 :n}t7+(>U  
  93.non- sampling risk 非抽样风险 vf<Tq  
  94.sampling unit 抽样单位 Gnqun%  
  95.statistical sampling 统计抽样 7&dPrnQX=  
  96.tolerable error 可容忍误差 / vzwokH  
  97.the risk of under reliance 信赖不足风险 G;msq=9|  
  98.the risk of over reliance 信赖过度风险 P -N+  
  99.the risk of incorrect rejection 误拒风险 ]\=M$:,RZ  
  100. the risk of incorrect acceptance 误受风险 Wf  *b"#  
  101.working trial balance 试算平衡表 ra\2BS)X  
  102.index and cross-referencing 索引和交叉索引 w`Z@|A  
  103.cash receipt 现金收入 m,]h7xx  
  104.cash disbursement 现金支出 D7N` %A8   
  105.bank statement 银行对账单 yc$8X sns  
  106.bank reconciliation 银行存款余额调节表 ps]s Tw  
  107.balance sheet date 资产负债表日 j98>Jr\  
  108.net realizable value 可变现净值 }~Y#N  
  109.storeroom 仓库 /I#SP/M&l  
  110.sale invoice 销售发票 Dmk~t="Y  
  111.price list 价目表 h,Tsb:Q"M  
  112.positive confirmation request 积极式询证函 "j+=py`  
  113.negative confirmation request 消极式询证函 '"Dgov$q  
  114.purchase requisition 请购单 ?37Kc,o  
  115.receiving report 验收报告 \tg}K0E?R5  
  116.gross margin 毛利 DO=zxdTI!  
  117.manufacturing overhead 制造费用 cM+s)4TPL  
  118.material requisition 领料单 5zI I4ukn*  
  119.inventory-taking 存货盘点 }~o>H a;  
  120.bond certificate 债券 |(1z ?Spbe  
  121.stock certificate 股票 H !{Cr#=  
  122.audit report 审计报告 BB m;QOBU  
  123.entity 被审计单位 \Mod4tQ  
  124.addressee of the audit report 审计报告的收件人 3Q(#2tL=  
  125.unqualified opinion 无保留意见 n&uD=-  
  126.qualified opinion 保留意见 #%tN2cFDN  
  127.disclaimer of opinion 无法表示意见 KbF,jm5  
  128.adverse opinion 否定意见
5eSmyj-W  
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A (1)ABC 作业基础成本计算   &mp@;wI6@  
  A (2)absorbed overhead 已吸收制造费用 JS1''^G&.  
  A (3)absorption costing 吸收成本计算 `BH Pj p>  
  A (4)account 账户,报表   ul3._Q   
  A (5)accounting postulate 会计假设   z+B"RV  
  A (6)accounting series release 会计公告文件   \XlT  
  A (7)accounting valuation 会计计价   KrT+Svm  
  A (8)account sale 承销清单 hGvuA9d~  
  A (9)accountability concept 经营责任概念   Y)4&PN~[  
  A (10)accountancy 会计职业   w873: =  
  A (11)accountant 会计师    snyg  
  A (12)accounting 会计   Rm!Iv&{  
  A (13)agency cost 代理成本   Li_ a|dI  
  A (14)accounting bases 会计基础   :Yqi5CR  
  A (15)accounting manual 会计手册   sIh,@b  
  A (16)accounting period 会计期间   hpJi,4r.d  
  A (17)accounting policies 会计方针   <}$o=>'  
  A (18)accounting rate of return 会计报酬率   /A;!g5Y  
  A (19)accounting reference date 会计参照日   "(rG5z3P  
  A (20)accounting reference period 会计参照期间   @d Coh-Q3  
  A (21)accrual concept 应计概念   aE( j_`L78  
  A (22)accrual expenses 应计费用   Ey !+rq}  
  A (23)acid test ration 速动比率(酸性测试比率)   m[FH>  
  A (24)acquisition 购置   n-n{+ Dl!  
  A (25)acquisition accounting 收购会计   @(:M?AO9S.  
  A (26)activity based accounting 作业基础成本计算   !bG%@{WT  
  A (27)adjusting events 调整事项   rOu7r4  
  A (28)administrative expenses 行政管理费   LCRZ<?O[|  
  A (29)advice note 发货通知    *w538Vb  
  A (30)amortization 摊销   Jtxwt[  
  A (31)analytical review 分析性检查   8D U|j-I8  
  A (32)annual equivalent cost 年度等量成本法   fWywegh  
  A (33)annual report and accounts 年度报告和报表   "?GA}e"R  
  A (34)appraisal cost 检验成本   zviEk/:zm  
  A (35)appropriation account 盈余分配账户   D"m]`H  
  A (36)articles of association 公司章程细则   q8{) 27f,  
  A (37)assets 资产   A~6:eappH  
  A (38)assets cover 资产保障   /=}w%-;/;  
  A (39)asset value per share 每股资产价值   aoh"<I%]>4  
  A (40)associated company 联营公司   @e_ bG@  
  A (41)attainable standard 可达标准   pAo5c4y!4  
!giL~}j(R  
 A (42)attributable profit 可归属利润   "$*&bC#dE  
  A (43)audit 审计   |P si?'4  
  A (44)audit report 审计报告   2R2ws.}  
  A (45)auditing standards 审计准则   0[ JJ  
  A (46)authorized share capital 额定股本   tN=B9bm3j  
  A (47)available hours 可用小时   p#UrZKR  
  A (48)avoidable costs 可避免成本 l* =\0  
  B (49)back-to-back loan 易币贷款   f\}fUg 2  
  B (50)backflush accounting 倒退成本计算   c-L1 Bkw  
  B (51)bad debts 坏帐   %># VhK  
  B (52)bad debts ratio 坏帐比率   c_ e2'K:  
  B (53)bank charges 银行手续费   Quy&CV{@  
  B (54)bank overdraft 银行透支   ruG5~dm>  
  B (55)bank reconciliation 银行存款调节表   gUs.D_*  
  B (56)bank statement 银行对账单   ndn)}Z!0h  
  B (57)bankruptcy 破产   m?]X NgT  
  B (58)basis of apportionment 分摊基础   dMw0Aw,2]8  
  B (59)batch 批量   h|tdK;)  
  B (60)batch costing 分批成本计算   zU;%s<(p  
  B (61)beta factor B(市场)风险因素   'a`cK;X9F  
  B (62)bill 账单   |^^'GZ%a  
  B (63)bill of exchange 汇票   TzT(aWP"  
  B (64)bill of landing 提单   3,2|8Q,((!  
  B (65)bill of materials 用料预计单   RCSG.*%%I  
  B (66)bill payable 应付票据   iX]Vkx  
  B (67)bill receivable 应收票据   IvFxI#.ju  
  B (68)bin card 存货记录卡   X\:;A{  
  B (69)bonus 红利   ?8AchbK; N  
  B (70)book-keeping 薄记   u:Fa1 !4JR  
  B (71)Boston classification 波士顿分类   p0jQQg  
  B (72)breakeven chart 保本图   $[L~X M  
  B (73)breakeven point 保本点   gJEm  
  B (74)breaking-down time 复位时间   \a+.~_iL|  
  B (75)budget 预算   SW!lSIk  
  B (76)budget center 预算中心   4NaL#3  
  B (77)budget cost allowance 预算成本折让   #1-,s.)  
  B (78)budget manual 预算手册   \&K{v#g ~  
  B (79)budget period 预算期间   ?6;9r[ p  
  B (80)budgetary control 预算控制   w\o?p.drp=  
  B (81)budgeted capacity 预算生产能力   \':'8:E  
  B (82)burden 制造费用   K( : NshM  
  B (83)business center 经营中心   cn62:p]5  
  B (84)business entity 营业个体   s9R#rwIc  
  B (85)business unit 经营单位   "]1 !<M6\i  
 B (86)buy-out management 管理性购买产权   *E*= ;BG  
  B (87)by-product 副产品 $]v =2j  
  C (88)called-up share capital 催缴股本   J?]wA1  
  C (89)capacity 生产能力   (gY3?&Ok*  
  C (90)capacity ratios 生产能力比率   By& T59  
  C (91)capital 资本   } + ]A?'&  
  C (92)capital assets pricing model资本资产计价模式   0!<qfT a  
  C (93)capital commitment 承诺资本   37OU  
  C (94)capital employed 已运用的资本   ^U"$uJz!c  
  C (95)capital expenditure 资本支出   |]--sUx:  
  C (96)capital expenditureauthorization 资本支出核准   *$K_Tii  
  C (97)capital expenditure control 资本支出控制   a_jw4"Sb  
  C (98)capital expenditure proposal资本支出申请   Nm;yL  
  C (99)capital funding planning 资本基金筹集计划   w; [ndZCY7  
  C (100)capital gain 资本收益   Zq tL4M~9  
  C (101)capital investment appraisal资本投资评估   z TYHwx  
  C (102)capital maintenance 资本保全   &PQhJ#YG  
  C (103)capital resource planning 资本资源计划   @|AHTf!  
  C (104)capital surplus 资本盈余   YfRjr  
  C (105)capital turnover 资本周转率   = <yMB d\  
  C (106)card 记录卡   E@}N}SR  
  C (107)cash 现金   8DAHaS;  
  C (108)cash account 现金账户   ~ _ ogeD  
  C (109)cash book 现金账薄   H( L.k;B  
  C (110)cash cow 金牛产品   t zn1|  
  C (111)cash flow 现金流量   %r  E:5)  
  C (112)cash discounted 现金贴现   _C`&(?}  
  C (113)cash flow budget 现金流量预算   ;Gc,-BDFw  
  C (114)cash flow statement 现金流量表   #`Af  
  C (115)cash ledger 现金分类账   b |SDg%e  
  C (116)cash limit 现金限额   8 5 L<  
  C (117)CCA 现时成本会计   (AYzN3 ?D  
  C (118)center 中心   .r ,wc*SF  
  C (119)changeover time 变更时间   {}.M(nPtv;  
  C (120)chartered entity 特许经济个体   QZwUv<*  
  C (121)cheque 支票   (,nQ7,2EX  
  C (122)cheque register 支票登记薄   !4.VK-a9V%  
  C (123)coin analysis 零钱分类   6zbqv6  
  C (124)classification 分类   6d7E@}<  
  C (125)clock card 工时卡   azhilUD8  
  C (126)code 代码   KgD sqwy  
  C (127)commitment accounting 承诺确认会计   k)j6rU  
  C (128)common cost 共同成本   m afnkQU  
  C (129)company limited byguarantee 有限担保责任公司   qLjLfJJ2  
C (130)company limited shares 股份有限公司   a/wg%cWG_  
  C (131)competitive position 竞争能力状况   Wi U-syNh  
  C (132)concept 概念   ttP|}|O  
  C (133)conglomerate 跨行业企业   D02'P{  
  C (134)consistency concept 一致性概念   V;pR w`  
  C (135)consolidated accounts 合并报表   PJfADB7Y  
  C (136)consolidation accounting 合并会计   Z;ze{Vb  
  C (137)consortium 财团   plNoI1st  
  C (138)contingency plan 应急计划   e w%rc.;  
  C (139)contingent liabilities 或有负债   v[Mh[CyB  
  C (140)continuous operation 连续生产   I K9plsd*  
  C (141)contra 抵消   L`2(u!i J  
  C (142)contract cost 合同成本   dI(1L~  
  C (143)contract costing 合同成本计算   nyoLrTs{  
  C (144)contribution 贡献毛益   $~3?nib"j  
  C (145)contribution centre 贡献中心   EpW89X  
  C (146)contribution chart 贡献图   X- 4(oE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;W 3#q:  
  C (148)contribution to salesration 贡献毛益对销售比率   c9ye[81  
  C (149)control 控制   dz6&TdEl  
  C (150)control account 控制帐户    *KV^ X(/  
  C (151)control limits 控制限度   /KTWBcs 7  
  C (152)controllability concept 可控制概念   >b7Yk)[%  
  C (153)controllable cost 可控制成本   PIHix{YR  
  C (154)conversion cost 加工成本   8l>7=~Egp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   W-RqooEv  
  C (156)corporate appraisal 公司评估   +@^FUt=tq  
  C (157)corporate planning 公司计划   <@S'vcO  
  C (158)corporate social reporting 公司社会报告   m@i](1*T|  
  C (159)corporation 股份公司   `_iK`^(-  
  C (160)cost 成本   &q7}HO/ @  
  C (161)cost account 成本帐户   f8?hEa:js  
  C (162)cost accounting 成本会计   o$p] p9  
  C (163)cost accounting manual 成本手册   r9Vt}]$aG  
  C (164)cost accounts calendar 成本报表的日历时间   K3*-lO:A9  
  C (165)cost adjustment 成本调整   {1"kZL  
  C (166)cost allocation 成本分配    l( WF  
  C (167)cost apportionment 成本分摊   ^/ff)'.J  
  C (168)cost attribution 成本归属   HIq e~Vc  
  C (169)cost audit 成本审计   -5b#w"^w^  
  C (170)cost behaviour 成本性态   l3Qt_I)L  
  C (171)cost benefit analysis 成本效益分析   !ra,HkU'  
  C (172)cost center 成本中心   r0 Zj'F_e  
  C (173)cost driver 成本动因
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