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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 #.Ft PR  
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  1.audit   审计 tR0o6s@v/<  
  2.attestation   鉴证 ]hv4EL(zi  
  3.credibility   可信赖程度 /lAt&0  
  4.audit of financial statements 财务报表审计 3Yg/-=U(  
  5.agreed-upon procedures 执行商定程序 obaJT"1  
  6.high levels of assurance 高水平保证 yy/wSk  
  7.compilation 编制 oDM}h +  
  8.reliability 可靠性 HtmJIH:  
  9.relevance 相关性 ).-B@&Eu%  
  10.professional skepticism 职业谨慎 K.b-8NIUW  
  11.objectivity 客观性 GaM#a[p  
  12. professional competence 专业胜任能力 p# O%<S@?  
  13.Senior/CPA-in-charge 项目经理 GG%j+Ed  
  14.audit engagement letter 业务约定书   3xV  
  15.recurring audit 连续审计 9$ UjZ$ v  
  16.the client 委托人 ~~:i+-[  
  17.change CPA 更换注册会计 -4;{QB?  
  18.the existing CPA 现任注册会计师 &``;1/J*W  
  19.the successor CPA 后任注册会计师 J<u,Y= -~  
  20.the preceding CPA前任注册会计师 MCL5a@BX)  
  21.issue the audit report 出具审计报告 |2 {y'?,  
  22.expert 专家 ]rC6fNhQ  
  23.the board of directors 董事会 }|{yd03 +  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Zp l?zI  
  25.assess material misstatement risks评估重大错报风险 c?>Q!sC  
  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 +a nNpy  
  27.a general knowledge of —— 初步了解―――的情况 e! G I<  
  28.a more knowledge of—— 进一步了解的情况 1&Nk  
  29.the prior year‘s working papers 以前年度工作底稿 wgzjuTqwBF  
  30.minutes of meeting 会议纪要 O<."C=1~E  
  31.business risks 经营风险 8$xg\l0?KK  
  32.appropriateness 适当性 " 0K5 /9  
  33.accounting estimate 会计估计 O2ety2}?f  
  34.management representations 管理层声明 Qighvei  
  35.going concern assumption 持续经营假设 ,R ]]]7)+  
  36.audit plan 审计计划 kM]?  
  37.significant audit areas 重点审计领域 vr=iG xD  
  38.error 错误 9'td}S  
  39.fraud舞弊 tezsoR!.ak  
  40.modified or additional procedures 修改或追加审计程序 "A,]y E  
  41.misappropriation of assets 侵占资产 2syKYHV  
  42.transactions without substance 虚假交易 ) dwPD  
  43.unusual pressures 异常压力 6&$z!60  
  44.the suspected noncompliance 涉嫌存在违法行为 2O`uzT$  
  45.materialiy 重要性 YeYF Pi#  
  46.exceed the materiality level 超过重要性水平 ZMy7z|  
  47.approach the materiality level 接近重要性水平 jO<K0c c  
  48.an acceptably low level 可接受水平 `3/,-  
  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 pkjL2U:  
  50.misstatements or omissions 错报或漏报 ?fCLiK  
  51.aggregate 总计 {cq; SH  
  52.subsequent events 期后事项 s|%mGt &L  
  53.adjust the financial statements 调整财务报表 }g5h"N\$o  
  54.perform additional audit procedures 实施追加的审计程序 =TwV_Dro~  
  55.audit risk 审计风险 -Ufd+(   
  56.detection risk 检查风险 j#3}nJB%#i  
  57.inappropriate audit opinion 不适当的审计意见 2 ,E&}a|;b  
  58.material misstatement 重大的错报 hTf]t  
  59.tolerable misstatement 可容忍错报 i1\xZ<|0  
  60.the acceptable level of detection risk 可接受的检查风险 ATk>:^n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Euk#C;uBg  
  62.simall business 小规模企业 bX=ht^e [  
  63.accounting system 会计系统 Y>wpla[kUq  
  64.test of control 控制测试 L8T T54fM  
  65.walk-through test 穿行测试 Xr6lYO_R  
  66.communication 沟通 Z\6azhbI}  
  67.flow chart 流程图 @X\Sh>H  
  68.reperformance of internal control 重新执行 6 V*@ {  
  69.audit evidence 审计证据 VKS:d!}3E  
  70.substantive procedures 实质性程序 ov*zQP  
  71.assertions 认定 q~_Nv5r%O  
  72.esistence 存在 )}]<o |'  
  73.occurrence 发生 K>w}(td  
  74.completeness 完整性 >p}d:t/  
  75.rights and obligations 权利和义务 'nBJ[$2^  
  76.valuation and allocation 计价和分摊 ()}O|JL:K  
  77.cutoff 截止 f|w+}z  
  78.accuracy 准确性 Bwn9ZYu#r  
  79.classification 分类 1Jd82N\'  
  80.inspection 检查 It(8s)5  
  81.supervision of counting 监盘 8 y/YX  
  82.observation 观察 J &u&G7#S  
  83.confirmation 函证 ` m`jX|`  
  84.computation 计算 Lk4&&5q  
  85.analytical procedures 分析程序 B`T|M$Ug  
  86.vouch 核对 lWd)(9K j  
  87.trace 追查 2:&8FdU  
  88.audit sampling 审计抽样 v>~ottQ|  
  89.error 误差 )wCA 8  
  90.expected error 预期误差 MDGcK/$')f  
  91.population 总体 0A9x9l9Wd  
  92.sampling risk 抽样风险 !b7]n-1zs  
  93.non- sampling risk 非抽样风险 QKE$>G  
  94.sampling unit 抽样单位 F2AM/m^!q  
  95.statistical sampling 统计抽样 Op~sR^ez  
  96.tolerable error 可容忍误差 Qh? E* 9  
  97.the risk of under reliance 信赖不足风险 h 34|v=8d  
  98.the risk of over reliance 信赖过度风险 *<Fz1~%*  
  99.the risk of incorrect rejection 误拒风险 5R{ {FD`h  
  100. the risk of incorrect acceptance 误受风险 [WRs1$5  
  101.working trial balance 试算平衡表 nyw,Fu  
  102.index and cross-referencing 索引和交叉索引 U@ALo  
  103.cash receipt 现金收入 agM.-MK  
  104.cash disbursement 现金支出 `$nMTx]Y  
  105.bank statement 银行对账单 i"F'n0*L  
  106.bank reconciliation 银行存款余额调节表 w4:n(.;HK  
  107.balance sheet date 资产负债表日  S`U Gk  
  108.net realizable value 可变现净值 n&r-  
  109.storeroom 仓库 9bMM-~  
  110.sale invoice 销售发票 \&&kUpI  
  111.price list 价目表 DcQ^V4_  
  112.positive confirmation request 积极式询证函 gK-:t  
  113.negative confirmation request 消极式询证函 _B 8e 1an  
  114.purchase requisition 请购单 I{_St8  
  115.receiving report 验收报告 A AH-Dj|&l  
  116.gross margin 毛利 t T A6 p  
  117.manufacturing overhead 制造费用 {,]BqFXv  
  118.material requisition 领料单 0`h[| FYV  
  119.inventory-taking 存货盘点 ga4 gH>4  
  120.bond certificate 债券 v|?hc'Fj  
  121.stock certificate 股票 e%R+IH5i  
  122.audit report 审计报告 ^R,5T}J.  
  123.entity 被审计单位 h| !B;D  
  124.addressee of the audit report 审计报告的收件人 2GqPS  
  125.unqualified opinion 无保留意见 Q= + Frsk  
  126.qualified opinion 保留意见 CbQ@l@d]  
  127.disclaimer of opinion 无法表示意见 PUltn}M  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /I7sa*  i  
  A (2)absorbed overhead 已吸收制造费用 H'q&1^w)  
  A (3)absorption costing 吸收成本计算 HAf.LdnzS  
  A (4)account 账户,报表   $\81WsL '  
  A (5)accounting postulate 会计假设   jm.pb/  
  A (6)accounting series release 会计公告文件   9(ZzwkD'>  
  A (7)accounting valuation 会计计价   Uf4QQ `c#  
  A (8)account sale 承销清单 T55l-.>  
  A (9)accountability concept 经营责任概念   _8 vxb  
  A (10)accountancy 会计职业   MeQ(,irr^  
  A (11)accountant 会计师   ,\+tvrR4X  
  A (12)accounting 会计   }h +a8@  
  A (13)agency cost 代理成本   +(/XMx}a  
  A (14)accounting bases 会计基础   #7lkj:j4  
  A (15)accounting manual 会计手册   7KRc^ *pZs  
  A (16)accounting period 会计期间   $C9<{zX   
  A (17)accounting policies 会计方针   w?jmi~6  
  A (18)accounting rate of return 会计报酬率   o4w+)hh  
  A (19)accounting reference date 会计参照日   ~1|sf8  
  A (20)accounting reference period 会计参照期间   c`doR(oZ  
  A (21)accrual concept 应计概念   s.=)p"pTd  
  A (22)accrual expenses 应计费用   {)4Vv`n  
  A (23)acid test ration 速动比率(酸性测试比率)   K ANE"M   
  A (24)acquisition 购置   *VHBTO9  
  A (25)acquisition accounting 收购会计   E OtrrfT&  
  A (26)activity based accounting 作业基础成本计算   gW/H#T,  
  A (27)adjusting events 调整事项   4 3]6J]!)  
  A (28)administrative expenses 行政管理费   *uA?}XEfi  
  A (29)advice note 发货通知   1G.+)*:3  
  A (30)amortization 摊销   2-j|q6m5  
  A (31)analytical review 分析性检查   ;4 ?%k )  
  A (32)annual equivalent cost 年度等量成本法   Vq9hAD|k  
  A (33)annual report and accounts 年度报告和报表   `c:'il?  
  A (34)appraisal cost 检验成本   )@R:$l86  
  A (35)appropriation account 盈余分配账户   Zr}`W \  
  A (36)articles of association 公司章程细则   Y1`.  
  A (37)assets 资产   mNb+V/*x3  
  A (38)assets cover 资产保障   2<ef&?ljk  
  A (39)asset value per share 每股资产价值   YLSG 5vF+  
  A (40)associated company 联营公司   >x2T '  
  A (41)attainable standard 可达标准   Wv=L_E_  
x-tA {_:  
 A (42)attributable profit 可归属利润   wTIf#y1=9  
  A (43)audit 审计   \?3];+c9  
  A (44)audit report 审计报告   CvbY2_>Nh  
  A (45)auditing standards 审计准则   /jj!DO#  
  A (46)authorized share capital 额定股本   U}gYZi;;$  
  A (47)available hours 可用小时   De>pIN;B>  
  A (48)avoidable costs 可避免成本 Q96g7[  
  B (49)back-to-back loan 易币贷款   ,P auP~L  
  B (50)backflush accounting 倒退成本计算   Xo%Anqk  
  B (51)bad debts 坏帐   6bHj<6>MX  
  B (52)bad debts ratio 坏帐比率   ,ypx y/  
  B (53)bank charges 银行手续费   J,7_5V@jJ  
  B (54)bank overdraft 银行透支   ;A- Ef  
  B (55)bank reconciliation 银行存款调节表   Jc:G7}j6  
  B (56)bank statement 银行对账单   ^f<f&V  
  B (57)bankruptcy 破产    t8?+yG;  
  B (58)basis of apportionment 分摊基础   4?%0z) g  
  B (59)batch 批量   )s6tj lf8  
  B (60)batch costing 分批成本计算   t:M>&r:BL  
  B (61)beta factor B(市场)风险因素   wV5<sH__  
  B (62)bill 账单   ,(c="L4[  
  B (63)bill of exchange 汇票   A)`M*(~  
  B (64)bill of landing 提单   :-6_X<  
  B (65)bill of materials 用料预计单   %'g/4I  
  B (66)bill payable 应付票据   |ZZ3Qr+%S  
  B (67)bill receivable 应收票据   2ZE4^j|  
  B (68)bin card 存货记录卡   $7BD~U   
  B (69)bonus 红利   IgFz [)  
  B (70)book-keeping 薄记   ;nh7Elk  
  B (71)Boston classification 波士顿分类   dDm<'30?*v  
  B (72)breakeven chart 保本图   UI8M<  
  B (73)breakeven point 保本点   Q'A->I<;_s  
  B (74)breaking-down time 复位时间   4tu2%Og)?  
  B (75)budget 预算   7,+:Q Y@  
  B (76)budget center 预算中心   PMrvUM62  
  B (77)budget cost allowance 预算成本折让   eGguq~s`  
  B (78)budget manual 预算手册   ,%,}[q?]d  
  B (79)budget period 预算期间   w^ DAu1  
  B (80)budgetary control 预算控制   hOwVm;:  
  B (81)budgeted capacity 预算生产能力   ]h|GaHiE  
  B (82)burden 制造费用   w\@Anwj#L  
  B (83)business center 经营中心   #vDe/o+=  
  B (84)business entity 营业个体   a(J~:wgd  
  B (85)business unit 经营单位   vkt)!hl `  
 B (86)buy-out management 管理性购买产权   0&mz'xra  
  B (87)by-product 副产品 T 7 h C]R  
  C (88)called-up share capital 催缴股本   UhEnW8^bz1  
  C (89)capacity 生产能力   zF{ z_c#3@  
  C (90)capacity ratios 生产能力比率   HX=`kkX  
  C (91)capital 资本   XDI@ mQmzB  
  C (92)capital assets pricing model资本资产计价模式   T %cN(0 @  
  C (93)capital commitment 承诺资本   U#Z}a d?VX  
  C (94)capital employed 已运用的资本   3 F4I{L  
  C (95)capital expenditure 资本支出   \,_%e[g49  
  C (96)capital expenditureauthorization 资本支出核准   9^aMmN&6N2  
  C (97)capital expenditure control 资本支出控制   1$ l3-x  
  C (98)capital expenditure proposal资本支出申请   =nY*,Xu<  
  C (99)capital funding planning 资本基金筹集计划   `GSfA0?  
  C (100)capital gain 资本收益   5q8bM.k\7N  
  C (101)capital investment appraisal资本投资评估   (>Tu~Vo  
  C (102)capital maintenance 资本保全   F5*Xx g}N  
  C (103)capital resource planning 资本资源计划   0<P -`|X  
  C (104)capital surplus 资本盈余   :|fzGf  
  C (105)capital turnover 资本周转率   9pk<=F  
  C (106)card 记录卡   qvab >U`  
  C (107)cash 现金   #=zh&`  
  C (108)cash account 现金账户   R_ Z H+@O  
  C (109)cash book 现金账薄   $MP'j9-S?  
  C (110)cash cow 金牛产品   k'S/nF A  
  C (111)cash flow 现金流量   jmAWto}.  
  C (112)cash discounted 现金贴现   D&]SPhX  
  C (113)cash flow budget 现金流量预算   ^c-1w V` /  
  C (114)cash flow statement 现金流量表   WO '33Q(  
  C (115)cash ledger 现金分类账   X#p E!mT  
  C (116)cash limit 现金限额   0_%u(?  
  C (117)CCA 现时成本会计   3|@Ske1%Y  
  C (118)center 中心   u/``*=Y@  
  C (119)changeover time 变更时间   N]5-#  
  C (120)chartered entity 特许经济个体   +='.uc_  
  C (121)cheque 支票   %*Y:Rm'>  
  C (122)cheque register 支票登记薄   g y &B"`  
  C (123)coin analysis 零钱分类   q5QYp  
  C (124)classification 分类   q,+d\-+  
  C (125)clock card 工时卡   9?]4s-~  
  C (126)code 代码   %pV/(/Q  
  C (127)commitment accounting 承诺确认会计    DMf:u`<  
  C (128)common cost 共同成本   2AU_<Hr6  
  C (129)company limited byguarantee 有限担保责任公司   PC D1I98  
C (130)company limited shares 股份有限公司   :;]6\/ky  
  C (131)competitive position 竞争能力状况   J;G+6C$:  
  C (132)concept 概念   o,u-%  
  C (133)conglomerate 跨行业企业   p5Y"W(5_  
  C (134)consistency concept 一致性概念   mNs&*h}  
  C (135)consolidated accounts 合并报表   CB6<Vng}C  
  C (136)consolidation accounting 合并会计   jYuH zf  
  C (137)consortium 财团   Au:Q4x.  
  C (138)contingency plan 应急计划   A<AZs~f  
  C (139)contingent liabilities 或有负债   ?mrG^TV^+r  
  C (140)continuous operation 连续生产   5H>[@_u+:  
  C (141)contra 抵消   ULAAY$o@5  
  C (142)contract cost 合同成本   rr2|xL?+u  
  C (143)contract costing 合同成本计算   HP&+ 8  
  C (144)contribution 贡献毛益   j@Z4(X L  
  C (145)contribution centre 贡献中心   @R>J\>  
  C (146)contribution chart 贡献图   \u2p]K>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tE- s/  
  C (148)contribution to salesration 贡献毛益对销售比率   YW0UIO  
  C (149)control 控制   ZOfyy E  
  C (150)control account 控制帐户   Qnph?t>  
  C (151)control limits 控制限度   91e&-acA  
  C (152)controllability concept 可控制概念   B EN=/ v  
  C (153)controllable cost 可控制成本   =A04E  
  C (154)conversion cost 加工成本   @)|62Dv /  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g/'MECB  
  C (156)corporate appraisal 公司评估   !{"{(h)+@  
  C (157)corporate planning 公司计划   quVTqhg"  
  C (158)corporate social reporting 公司社会报告   EO3?Dev  
  C (159)corporation 股份公司   z4{ H=  
  C (160)cost 成本   ;ukwKf s  
  C (161)cost account 成本帐户   9UZKL@KC  
  C (162)cost accounting 成本会计   pjWqI 6,  
  C (163)cost accounting manual 成本手册   ( {5LB4  
  C (164)cost accounts calendar 成本报表的日历时间   !z$.Jcr1  
  C (165)cost adjustment 成本调整   iLNKC'  
  C (166)cost allocation 成本分配   uI!rJc>TX  
  C (167)cost apportionment 成本分摊   =gw 'MA  
  C (168)cost attribution 成本归属   :WJ[ a#  
  C (169)cost audit 成本审计   seB ^o}  
  C (170)cost behaviour 成本性态   -: dUD1  
  C (171)cost benefit analysis 成本效益分析   #jv~FR`4v^  
  C (172)cost center 成本中心   8dNwi&4  
  C (173)cost driver 成本动因
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