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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 Z!hDTT  
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  1.audit   审计 ZT|E1[Q  
  2.attestation   鉴证 !O$EVl  
  3.credibility   可信赖程度 X,gXgxP\  
  4.audit of financial statements 财务报表审计 *S<>_R 8  
  5.agreed-upon procedures 执行商定程序 [kn`~hI  
  6.high levels of assurance 高水平保证 lN^L#m*@  
  7.compilation 编制 W\X51DrEx  
  8.reliability 可靠性 ``zg |h  
  9.relevance 相关性 .YLg^JfZ  
  10.professional skepticism 职业谨慎 0HF",:yl  
  11.objectivity 客观性 FK+jfr [  
  12. professional competence 专业胜任能力  \ 1|T  
  13.Senior/CPA-in-charge 项目经理 A$%%;O   
  14.audit engagement letter 业务约定书 8)M . W  
  15.recurring audit 连续审计 W;,Jte<'Nm  
  16.the client 委托人 ]D<r5P%  
  17.change CPA 更换注册会计 4Tq%V|5"&  
  18.the existing CPA 现任注册会计师 m]&d TZV  
  19.the successor CPA 后任注册会计师 xe%+Yb]  
  20.the preceding CPA前任注册会计师 U3p=H^MB.  
  21.issue the audit report 出具审计报告 V4xZC\)Gk  
  22.expert 专家 8=<d2u'  
  23.the board of directors 董事会 h-#Glse<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Cee?%NaTS  
  25.assess material misstatement risks评估重大错报风险 gLu#M:4N  
  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 2uU~$7~N  
  27.a general knowledge of —— 初步了解―――的情况 8l)^#"ySA  
  28.a more knowledge of—— 进一步了解的情况 q.rnZU  
  29.the prior year‘s working papers 以前年度工作底稿 8m-ryr)  
  30.minutes of meeting 会议纪要 R]L 7?=  
  31.business risks 经营风险 @hg1&pfxZ<  
  32.appropriateness 适当性 1C'lT,twl  
  33.accounting estimate 会计估计 g+)T\_#u  
  34.management representations 管理层声明 py@5]n%  
  35.going concern assumption 持续经营假设 X0p=jBye~>  
  36.audit plan 审计计划 "r.pU(uxt  
  37.significant audit areas 重点审计领域 uKhfZSx0 w  
  38.error 错误 u:"mq.Q  
  39.fraud舞弊 #;2Ju'e#z  
  40.modified or additional procedures 修改或追加审计程序 pSc<3OI  
  41.misappropriation of assets 侵占资产 -/KVZ  
  42.transactions without substance 虚假交易 kG\+f>XQ  
  43.unusual pressures 异常压力 @cSz!E}  
  44.the suspected noncompliance 涉嫌存在违法行为 I gA0RY1  
  45.materialiy 重要性 d;)Im "  
  46.exceed the materiality level 超过重要性水平 @P[Tu; 4  
  47.approach the materiality level 接近重要性水平 +9,"ne1'e  
  48.an acceptably low level 可接受水平 l}Jf;C*j1z  
  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 |=,V,*"  
  50.misstatements or omissions 错报或漏报 obS|wTG~  
  51.aggregate 总计 W=]QTx,J  
  52.subsequent events 期后事项 Exk[;lI  
  53.adjust the financial statements 调整财务报表 ADlPdkmym  
  54.perform additional audit procedures 实施追加的审计程序 U0UOubA  
  55.audit risk 审计风险 Hg]Q.SeJ(  
  56.detection risk 检查风险 Zwp*JH+G  
  57.inappropriate audit opinion 不适当的审计意见 Sxf<8Px9i  
  58.material misstatement 重大的错报 f; >DM  
  59.tolerable misstatement 可容忍错报 :+m|KC(Z  
  60.the acceptable level of detection risk 可接受的检查风险 EKq9m=Ua@o  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TfVB~"&  
  62.simall business 小规模企业  4k<4 =E  
  63.accounting system 会计系统 -=O9D- x=  
  64.test of control 控制测试 C6:<.`iD87  
  65.walk-through test 穿行测试 SJj0*ry:  
  66.communication 沟通 ImyB4welo  
  67.flow chart 流程图 OB l-6W  
  68.reperformance of internal control 重新执行 Y b 6(KT  
  69.audit evidence 审计证据 P+,\x&Vr  
  70.substantive procedures 实质性程序 8X[G)J;  
  71.assertions 认定 1}B W   
  72.esistence 存在 .6f %"E,  
  73.occurrence 发生 cYmMO[4YG'  
  74.completeness 完整性 ES }@mO  
  75.rights and obligations 权利和义务 m3\lm@`)O  
  76.valuation and allocation 计价和分摊 @kRe0:t  
  77.cutoff 截止 ;' YM@n  
  78.accuracy 准确性 h+ } `mi  
  79.classification 分类 @T>)fKCg  
  80.inspection 检查 uZ\ >  
  81.supervision of counting 监盘 [:TOU^  
  82.observation 观察 95[yGO>ZYz  
  83.confirmation 函证 _~| j~QE]  
  84.computation 计算 & /UcFB  
  85.analytical procedures 分析程序  3m  
  86.vouch 核对 ={YW*1Xw  
  87.trace 追查 0;} 9XZ  
  88.audit sampling 审计抽样 srO {Ci0  
  89.error 误差 v-2.OS<o  
  90.expected error 预期误差 # ]&=]K1V  
  91.population 总体 Xc"S"a^\%  
  92.sampling risk 抽样风险 Qte=<Z)  
  93.non- sampling risk 非抽样风险 d&PXJ  
  94.sampling unit 抽样单位 W2qW`Ujo{  
  95.statistical sampling 统计抽样 7V%}U5  
  96.tolerable error 可容忍误差 w*uHB;?  
  97.the risk of under reliance 信赖不足风险 rh HX0+  
  98.the risk of over reliance 信赖过度风险 DNq=|?qn]  
  99.the risk of incorrect rejection 误拒风险 /{\tkvv-Z  
  100. the risk of incorrect acceptance 误受风险 Ng0V&oDI  
  101.working trial balance 试算平衡表 w}K<,5I>  
  102.index and cross-referencing 索引和交叉索引 (zCas}YAKI  
  103.cash receipt 现金收入 Z,! w.TYo  
  104.cash disbursement 现金支出 `6?r.;wj  
  105.bank statement 银行对账单 Gdi1lYu6V  
  106.bank reconciliation 银行存款余额调节表 JyvX NV,  
  107.balance sheet date 资产负债表日 :L&-  
  108.net realizable value 可变现净值 :S{[^ -"  
  109.storeroom 仓库 B=J eZMn  
  110.sale invoice 销售发票 (iIJ[{[H4)  
  111.price list 价目表 #x" 4tI  
  112.positive confirmation request 积极式询证函 i$?i1z*c}  
  113.negative confirmation request 消极式询证函 {ckA  
  114.purchase requisition 请购单 zQV$!%qR  
  115.receiving report 验收报告 p>96>7w  
  116.gross margin 毛利 66,?f<b  
  117.manufacturing overhead 制造费用 I)U|~N  
  118.material requisition 领料单 IwiR2K  
  119.inventory-taking 存货盘点 [mYmrLs6  
  120.bond certificate 债券 A=Q"IdK  
  121.stock certificate 股票 hS OAjS  
  122.audit report 审计报告 &D\~-fOGb  
  123.entity 被审计单位 N^Xb_jg;J  
  124.addressee of the audit report 审计报告的收件人 1;i[H[hNY  
  125.unqualified opinion 无保留意见 w[qWr@  
  126.qualified opinion 保留意见 f5IO<(:E^  
  127.disclaimer of opinion 无法表示意见 Klzsr,  
  128.adverse opinion 否定意见
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^ D/:[  
A (1)ABC 作业基础成本计算   l Ztq_* Fl  
  A (2)absorbed overhead 已吸收制造费用 B- N  
  A (3)absorption costing 吸收成本计算 =mxmJFA  
  A (4)account 账户,报表   C%85Aq*4  
  A (5)accounting postulate 会计假设   ~ T|?!zML  
  A (6)accounting series release 会计公告文件   WFocA:  
  A (7)accounting valuation 会计计价   }b ~;x6  
  A (8)account sale 承销清单 O~.A}  
  A (9)accountability concept 经营责任概念    S^]i  
  A (10)accountancy 会计职业   EGf9pcUEO&  
  A (11)accountant 会计师   Y?=+A4v  
  A (12)accounting 会计   FZ D C?  
  A (13)agency cost 代理成本   g<-x"$(C&  
  A (14)accounting bases 会计基础   4Cr |]o'  
  A (15)accounting manual 会计手册   />S=Y"a/7  
  A (16)accounting period 会计期间   lY yt8H  
  A (17)accounting policies 会计方针   x>8=CiUE  
  A (18)accounting rate of return 会计报酬率   MM"{ehd{^a  
  A (19)accounting reference date 会计参照日   yk5-@qo  
  A (20)accounting reference period 会计参照期间   hs}nI/#  
  A (21)accrual concept 应计概念   Ev|2bk \  
  A (22)accrual expenses 应计费用   oIdMDp^$  
  A (23)acid test ration 速动比率(酸性测试比率)   R;,+0r^i  
  A (24)acquisition 购置   6Daz1Pxd+  
  A (25)acquisition accounting 收购会计   KGS=(z  
  A (26)activity based accounting 作业基础成本计算   %,g6:Zc@  
  A (27)adjusting events 调整事项   ?*zRM?*  
  A (28)administrative expenses 行政管理费   ZY-W~p1:G  
  A (29)advice note 发货通知   i9[=x(-@  
  A (30)amortization 摊销   |_{-hNiz0  
  A (31)analytical review 分析性检查   g!( j.xe  
  A (32)annual equivalent cost 年度等量成本法   Gdq_T*  
  A (33)annual report and accounts 年度报告和报表   LGGC=;{}  
  A (34)appraisal cost 检验成本   &uI`Xq.  
  A (35)appropriation account 盈余分配账户   dWwh?{ n  
  A (36)articles of association 公司章程细则   .-T^ S"`d|  
  A (37)assets 资产   H.qp~-n  
  A (38)assets cover 资产保障   tJy6\~  
  A (39)asset value per share 每股资产价值   NdZv*  
  A (40)associated company 联营公司   %,Xs[[?i  
  A (41)attainable standard 可达标准   tbrjTeC  
% zHsh  
 A (42)attributable profit 可归属利润   ?u{y[pI6  
  A (43)audit 审计   fn>MOD!l  
  A (44)audit report 审计报告   zFmoo4P/  
  A (45)auditing standards 审计准则   23 BzD^2a  
  A (46)authorized share capital 额定股本   V4ml& D  
  A (47)available hours 可用小时   c&z@HEzV7  
  A (48)avoidable costs 可避免成本 }A; J-7g6  
  B (49)back-to-back loan 易币贷款   h lD0^8S  
  B (50)backflush accounting 倒退成本计算   48nZ H=(Eh  
  B (51)bad debts 坏帐   P#-Ye<V~J(  
  B (52)bad debts ratio 坏帐比率   H]K(`) y}4  
  B (53)bank charges 银行手续费   `6koQZm  
  B (54)bank overdraft 银行透支   4zX@TI>j  
  B (55)bank reconciliation 银行存款调节表   _@wXh-nc  
  B (56)bank statement 银行对账单   N '2Nv  
  B (57)bankruptcy 破产   gF+Uj( d  
  B (58)basis of apportionment 分摊基础   */ fmy|#   
  B (59)batch 批量   yyb8l l?@a  
  B (60)batch costing 分批成本计算   _"%mLH=!8  
  B (61)beta factor B(市场)风险因素   '+LC.lM  
  B (62)bill 账单   m~mw1r  
  B (63)bill of exchange 汇票   BR*,E~%  
  B (64)bill of landing 提单   m?VA 1  
  B (65)bill of materials 用料预计单   & F\HR  
  B (66)bill payable 应付票据   =Bu> }$BD  
  B (67)bill receivable 应收票据   MgyV {`  
  B (68)bin card 存货记录卡   C qOvVv  
  B (69)bonus 红利   U<QO@5  
  B (70)book-keeping 薄记   ?G%C}8a  
  B (71)Boston classification 波士顿分类   wGD*25M7$  
  B (72)breakeven chart 保本图   ]E$h7I  
  B (73)breakeven point 保本点   ")LcB' C  
  B (74)breaking-down time 复位时间   ' ^L|}e  
  B (75)budget 预算   #e:cB'f  
  B (76)budget center 预算中心   Ze_4MwC W  
  B (77)budget cost allowance 预算成本折让   w6(E$:#d  
  B (78)budget manual 预算手册   UPQ?vh2F2  
  B (79)budget period 预算期间   H=O/w3  
  B (80)budgetary control 预算控制   IGqg,OEAp  
  B (81)budgeted capacity 预算生产能力   T9N][5\  
  B (82)burden 制造费用   2 Z W {  
  B (83)business center 经营中心   6wK>SW)#&j  
  B (84)business entity 营业个体   ]/&qv6D*d  
  B (85)business unit 经营单位   ~Ry?}5&:  
 B (86)buy-out management 管理性购买产权   Hz39v44  
  B (87)by-product 副产品 OOJg%y*H  
  C (88)called-up share capital 催缴股本   y}Ji( q~  
  C (89)capacity 生产能力   k'Is]=3  
  C (90)capacity ratios 生产能力比率   NbnahhS  
  C (91)capital 资本   hq[;QF:B  
  C (92)capital assets pricing model资本资产计价模式   +ve S~   
  C (93)capital commitment 承诺资本   C],"va  
  C (94)capital employed 已运用的资本   Q{FK_Mv<  
  C (95)capital expenditure 资本支出   lr[U6CJY  
  C (96)capital expenditureauthorization 资本支出核准   @$o.Z;83`r  
  C (97)capital expenditure control 资本支出控制   eW%Cef  
  C (98)capital expenditure proposal资本支出申请   t+7|/GLs2  
  C (99)capital funding planning 资本基金筹集计划   Yl}'hRp  
  C (100)capital gain 资本收益   ((OQs.  
  C (101)capital investment appraisal资本投资评估   ZYf0FC=-  
  C (102)capital maintenance 资本保全   zpi Q;P  
  C (103)capital resource planning 资本资源计划   x~3N})T5  
  C (104)capital surplus 资本盈余   `wIMu$i  
  C (105)capital turnover 资本周转率   uW4 )DT9[5  
  C (106)card 记录卡   dQW=k^X 'U  
  C (107)cash 现金   C{Y0}ZrmlF  
  C (108)cash account 现金账户   E<6Fjy  
  C (109)cash book 现金账薄   cP8g. +  
  C (110)cash cow 金牛产品   APye  
  C (111)cash flow 现金流量   [\|`C4@3a  
  C (112)cash discounted 现金贴现   $#2 zxpr,  
  C (113)cash flow budget 现金流量预算   *nZe|)m  
  C (114)cash flow statement 现金流量表   i3 ?cL4  
  C (115)cash ledger 现金分类账   `p qj~s  
  C (116)cash limit 现金限额   rf@Cz%xDD  
  C (117)CCA 现时成本会计   xLX2F   
  C (118)center 中心   L Ts X{z  
  C (119)changeover time 变更时间   N>a. dYXr  
  C (120)chartered entity 特许经济个体   Tnd)4}2 p  
  C (121)cheque 支票   y^OT0mZkg  
  C (122)cheque register 支票登记薄    S(* u_  
  C (123)coin analysis 零钱分类   (tG8HwV-  
  C (124)classification 分类   0<ze'F bV]  
  C (125)clock card 工时卡   K;uO<{a)r  
  C (126)code 代码   R*S9[fqC[  
  C (127)commitment accounting 承诺确认会计   3:H[S_q  
  C (128)common cost 共同成本   v*Dz4K#  
  C (129)company limited byguarantee 有限担保责任公司   `LroH>_  
C (130)company limited shares 股份有限公司   w^BF.Nu  
  C (131)competitive position 竞争能力状况   &oJ1v<`  
  C (132)concept 概念   LpV2XL$p>#  
  C (133)conglomerate 跨行业企业   D5Z@6RVt  
  C (134)consistency concept 一致性概念   E}qW'  
  C (135)consolidated accounts 合并报表   yzH(\ x  
  C (136)consolidation accounting 合并会计   JCe%;U  
  C (137)consortium 财团   9-B/n0  
  C (138)contingency plan 应急计划   %?sPKOh3N}  
  C (139)contingent liabilities 或有负债   :r+BL@9  
  C (140)continuous operation 连续生产   ,_wpYTl*X  
  C (141)contra 抵消   GMv.G  
  C (142)contract cost 合同成本   S1vUP5cZ  
  C (143)contract costing 合同成本计算   0pfgE=9  
  C (144)contribution 贡献毛益   ScCp88KpFI  
  C (145)contribution centre 贡献中心   qpt},yn)C  
  C (146)contribution chart 贡献图   A r=P;6J  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   . .5s 2  
  C (148)contribution to salesration 贡献毛益对销售比率   P* Z1Rs_  
  C (149)control 控制   %tK^&rw%  
  C (150)control account 控制帐户   FN+x<VXo(  
  C (151)control limits 控制限度   uge~*S  
  C (152)controllability concept 可控制概念   w %2|Po5  
  C (153)controllable cost 可控制成本   )/:j$aq  
  C (154)conversion cost 加工成本   &m PR[{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    gl$}t H  
  C (156)corporate appraisal 公司评估   ?S8_x]E  
  C (157)corporate planning 公司计划   q2{A q[  
  C (158)corporate social reporting 公司社会报告   vB?(|  
  C (159)corporation 股份公司   S\poa:D`  
  C (160)cost 成本   [<nmJ-V  
  C (161)cost account 成本帐户   S%Bm4jY  
  C (162)cost accounting 成本会计   n1Z*wMwC  
  C (163)cost accounting manual 成本手册   Efa3{ 7>{  
  C (164)cost accounts calendar 成本报表的日历时间   ~@ H9h<T  
  C (165)cost adjustment 成本调整   lj US-6  
  C (166)cost allocation 成本分配   yDORL| E'  
  C (167)cost apportionment 成本分摊   'pa8h L  
  C (168)cost attribution 成本归属   V\m51H1mqo  
  C (169)cost audit 成本审计   'Szk!,_  
  C (170)cost behaviour 成本性态   ZUd*[\F~!  
  C (171)cost benefit analysis 成本效益分析   p|`[8uY?  
  C (172)cost center 成本中心   Io* mFa?  
  C (173)cost driver 成本动因
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