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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 "8h7"WR  
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  1.audit   审计 U#U nM,3%  
  2.attestation   鉴证 TEi~X 2u  
  3.credibility   可信赖程度 $C8nPl' 7  
  4.audit of financial statements 财务报表审计 )I`Ma6bX  
  5.agreed-upon procedures 执行商定程序 O6$d@r;EK]  
  6.high levels of assurance 高水平保证 &p#$}tm  
  7.compilation 编制 smN |r  
  8.reliability 可靠性 .#ASo!O5q  
  9.relevance 相关性 BR [3i}Ud  
  10.professional skepticism 职业谨慎 ^E(:nxQ6s  
  11.objectivity 客观性 I?!7]Sn$  
  12. professional competence 专业胜任能力 =v ZF/r  
  13.Senior/CPA-in-charge 项目经理 8RJ^e[?o(  
  14.audit engagement letter 业务约定书 'lD"{^  
  15.recurring audit 连续审计 2[qlEtvQ  
  16.the client 委托人 I@<\DltPi  
  17.change CPA 更换注册会计 zs~v6y@  
  18.the existing CPA 现任注册会计师 hbg:}R=B<  
  19.the successor CPA 后任注册会计师 U%nLo[k  
  20.the preceding CPA前任注册会计师 v8!Ts"  
  21.issue the audit report 出具审计报告 p 3*y8g-  
  22.expert 专家 o)pso\;  
  23.the board of directors 董事会  rr= e  
  24.knowledge of the entity‘ s business 了解被审计单位情况 d`+@ _)ea  
  25.assess material misstatement risks评估重大错报风险 >M eM  
  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 BQfq]ti  
  27.a general knowledge of —— 初步了解―――的情况 l mRd l>  
  28.a more knowledge of—— 进一步了解的情况 1SGLA"r  
  29.the prior year‘s working papers 以前年度工作底稿 jA}b=c  
  30.minutes of meeting 会议纪要 Lradyo44u\  
  31.business risks 经营风险  nW*D  
  32.appropriateness 适当性 C[xY 0<^B  
  33.accounting estimate 会计估计 ,=@%XMS  
  34.management representations 管理层声明 FELDz7DYya  
  35.going concern assumption 持续经营假设 9Oe~e  
  36.audit plan 审计计划 $|V@3`0  
  37.significant audit areas 重点审计领域 m=hUHA,p4  
  38.error 错误 ^Voi 4;  
  39.fraud舞弊 P@wuk1  
  40.modified or additional procedures 修改或追加审计程序 %P2l@}?a  
  41.misappropriation of assets 侵占资产 ]'iOV-2^'  
  42.transactions without substance 虚假交易 j aEUz5  
  43.unusual pressures 异常压力 Y3QrD&V  
  44.the suspected noncompliance 涉嫌存在违法行为 tr t^o  
  45.materialiy 重要性 RU_wr<  
  46.exceed the materiality level 超过重要性水平 t/57LjV  
  47.approach the materiality level 接近重要性水平 ' M'k$G@Z  
  48.an acceptably low level 可接受水平 (q]_&%yW  
  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~ F4  
  50.misstatements or omissions 错报或漏报 il5Qo  
  51.aggregate 总计 hE|W%~Jx  
  52.subsequent events 期后事项 3\B 28m  
  53.adjust the financial statements 调整财务报表 5u89?-UD  
  54.perform additional audit procedures 实施追加的审计程序 qTuQ]*[-  
  55.audit risk 审计风险 JE<w7:R&  
  56.detection risk 检查风险 'fIoN%  
  57.inappropriate audit opinion 不适当的审计意见 FP_q?=~rFs  
  58.material misstatement 重大的错报 gZHuyp(B  
  59.tolerable misstatement 可容忍错报 O8Dav^\y?  
  60.the acceptable level of detection risk 可接受的检查风险 OkV*,n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 IGQcQ/M  
  62.simall business 小规模企业 EIrAq!CA  
  63.accounting system 会计系统 N a $eeM  
  64.test of control 控制测试 r&/M')}?Lw  
  65.walk-through test 穿行测试 ;[-TsX:  
  66.communication 沟通 8%ea(|Wjg  
  67.flow chart 流程图 "-T[D9(A  
  68.reperformance of internal control 重新执行 aJ/}ID  
  69.audit evidence 审计证据 bQlvb  
  70.substantive procedures 实质性程序 Oe~x,=X)  
  71.assertions 认定 l{o,"P"  
  72.esistence 存在 $~+(si2  
  73.occurrence 发生 BH"OphE  
  74.completeness 完整性 $&~moAl  
  75.rights and obligations 权利和义务 ~9[O'  
  76.valuation and allocation 计价和分摊 m0Geq.  
  77.cutoff 截止 je`Ysben  
  78.accuracy 准确性 YstR T1  
  79.classification 分类 xk*&zAt  
  80.inspection 检查 ?l9j]  
  81.supervision of counting 监盘 h0O t>e"  
  82.observation 观察 MfA@)v  
  83.confirmation 函证 ?`lD|~  
  84.computation 计算 vk0b b3){D  
  85.analytical procedures 分析程序 {)jTq??  
  86.vouch 核对 QJ,[K _  
  87.trace 追查 C==yl"w  
  88.audit sampling 审计抽样 .mbqsb]&Y  
  89.error 误差 y<g1q"F  
  90.expected error 预期误差 teKx^ 'c'  
  91.population 总体 ('k9XcTPP  
  92.sampling risk 抽样风险 !sG# 3sUe[  
  93.non- sampling risk 非抽样风险 1PB"1.wnd  
  94.sampling unit 抽样单位 &.l^> #  
  95.statistical sampling 统计抽样 PS}'LhZ  
  96.tolerable error 可容忍误差 >I@VHl O  
  97.the risk of under reliance 信赖不足风险 `+m:@0&L  
  98.the risk of over reliance 信赖过度风险 r@a]fTf  
  99.the risk of incorrect rejection 误拒风险 N<PD Q  
  100. the risk of incorrect acceptance 误受风险 2O 2HmL  
  101.working trial balance 试算平衡表 g&*,j+$ }  
  102.index and cross-referencing 索引和交叉索引 x:K~?c3  
  103.cash receipt 现金收入 w7@TM%nS  
  104.cash disbursement 现金支出 KTq+JT u  
  105.bank statement 银行对账单 uc>":V  
  106.bank reconciliation 银行存款余额调节表 :pfLa2f+  
  107.balance sheet date 资产负债表日 -tZ~& 1"  
  108.net realizable value 可变现净值 M>_vsI^I'  
  109.storeroom 仓库 g\% Z+Dc  
  110.sale invoice 销售发票 I`f5)iF?0  
  111.price list 价目表 xG(xG%J  
  112.positive confirmation request 积极式询证函 Obf RwZh?q  
  113.negative confirmation request 消极式询证函 IIG9&F$G  
  114.purchase requisition 请购单 n_ 4 r'w  
  115.receiving report 验收报告 BW:HKH.k  
  116.gross margin 毛利 jsFfrS"*  
  117.manufacturing overhead 制造费用 Kh$Q9$  
  118.material requisition 领料单 Q+oV? S3{  
  119.inventory-taking 存货盘点 iInWw"VbKe  
  120.bond certificate 债券 [ {$%9lm  
  121.stock certificate 股票 /%mT2  
  122.audit report 审计报告 -VeC X]  
  123.entity 被审计单位 .* )e24`  
  124.addressee of the audit report 审计报告的收件人 oY4^CGk=  
  125.unqualified opinion 无保留意见 ,$} xPC  
  126.qualified opinion 保留意见 Y4C<4L?  
  127.disclaimer of opinion 无法表示意见 o "6 2~   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o! l Ykud  
  A (2)absorbed overhead 已吸收制造费用 ?P}bl_  
  A (3)absorption costing 吸收成本计算 ~Pj q3etk  
  A (4)account 账户,报表   Cz)&R^  
  A (5)accounting postulate 会计假设   <5? pa3  
  A (6)accounting series release 会计公告文件   _u+ 7>  
  A (7)accounting valuation 会计计价   f14^VTzP/#  
  A (8)account sale 承销清单 %q}[ZD/HD  
  A (9)accountability concept 经营责任概念   ?-zuy US  
  A (10)accountancy 会计职业   EV?U !O  
  A (11)accountant 会计师   R RE8|%p;B  
  A (12)accounting 会计   j U $G<G  
  A (13)agency cost 代理成本   S,j. ?u*!  
  A (14)accounting bases 会计基础   zak|* _  
  A (15)accounting manual 会计手册   +fvD1xHI  
  A (16)accounting period 会计期间   lm6hFvEZ  
  A (17)accounting policies 会计方针   o{6q>Jm  
  A (18)accounting rate of return 会计报酬率   m8=n`XI  
  A (19)accounting reference date 会计参照日   lLp,sNAj  
  A (20)accounting reference period 会计参照期间   XZ . T%g  
  A (21)accrual concept 应计概念   lxm/*^  
  A (22)accrual expenses 应计费用   {zWR)o .=  
  A (23)acid test ration 速动比率(酸性测试比率)   'zM=[#!B  
  A (24)acquisition 购置   cGiL9|k  
  A (25)acquisition accounting 收购会计   j.ucv  
  A (26)activity based accounting 作业基础成本计算   \ )=WA!  
  A (27)adjusting events 调整事项   0$]iRE;O]  
  A (28)administrative expenses 行政管理费   r\d(*q3B  
  A (29)advice note 发货通知   ^nK<t?KS  
  A (30)amortization 摊销   *5 +G JWKN  
  A (31)analytical review 分析性检查   A#6zI NK#B  
  A (32)annual equivalent cost 年度等量成本法   gfs;?vP  
  A (33)annual report and accounts 年度报告和报表   Z,/K$;YWo  
  A (34)appraisal cost 检验成本   ~ney~Pz_  
  A (35)appropriation account 盈余分配账户   d\ 8v VZ  
  A (36)articles of association 公司章程细则   veHe   
  A (37)assets 资产   r=&,2meo  
  A (38)assets cover 资产保障   K8aqC{  
  A (39)asset value per share 每股资产价值   o//h|fU@  
  A (40)associated company 联营公司   >v%js!`f  
  A (41)attainable standard 可达标准   *X(:vET  
%rMCiz  
 A (42)attributable profit 可归属利润   JwB'B  
  A (43)audit 审计   ~L"$(^/  
  A (44)audit report 审计报告   PR Mg6  
  A (45)auditing standards 审计准则   G0{Z@CvO'  
  A (46)authorized share capital 额定股本   `Bw] PO  
  A (47)available hours 可用小时   |)+ SG>-  
  A (48)avoidable costs 可避免成本 {Q3OT  
  B (49)back-to-back loan 易币贷款   ]bJz-6u#:  
  B (50)backflush accounting 倒退成本计算   aknIrblS\  
  B (51)bad debts 坏帐   F?|Efpzow?  
  B (52)bad debts ratio 坏帐比率   E?G'F3i  
  B (53)bank charges 银行手续费   +bS\iw+  
  B (54)bank overdraft 银行透支   $uZmIu9Bi+  
  B (55)bank reconciliation 银行存款调节表   MzD1sWmK  
  B (56)bank statement 银行对账单   G;3%k.{  
  B (57)bankruptcy 破产   @^<odmM  
  B (58)basis of apportionment 分摊基础   HbegdbTJ  
  B (59)batch 批量   Z^ :_,aJ?  
  B (60)batch costing 分批成本计算   V9,<>  
  B (61)beta factor B(市场)风险因素   >[AmIYg  
  B (62)bill 账单   Zp> v  
  B (63)bill of exchange 汇票   b3^:B h9  
  B (64)bill of landing 提单   rXi&8R[  
  B (65)bill of materials 用料预计单   J5G<Y*q  
  B (66)bill payable 应付票据    px<psR5  
  B (67)bill receivable 应收票据   2n ,z`(=  
  B (68)bin card 存货记录卡   nwU],{(Hgr  
  B (69)bonus 红利   z'U.}27&o  
  B (70)book-keeping 薄记   -K'UXoU1  
  B (71)Boston classification 波士顿分类   1ysfpX{=  
  B (72)breakeven chart 保本图   X I\Slq  
  B (73)breakeven point 保本点   ]>1Mq,!  
  B (74)breaking-down time 复位时间   mol,iM*l  
  B (75)budget 预算   w'K7$F51  
  B (76)budget center 预算中心   9j:]<?D,A  
  B (77)budget cost allowance 预算成本折让   @."K"i'Bl  
  B (78)budget manual 预算手册   t1Fqq4wRi  
  B (79)budget period 预算期间   !0W(f.A{K  
  B (80)budgetary control 预算控制   @G" nkB   
  B (81)budgeted capacity 预算生产能力   MY,~leP&  
  B (82)burden 制造费用   rLsY_7!  
  B (83)business center 经营中心   ]E-/}Ysz  
  B (84)business entity 营业个体   eUcb e33  
  B (85)business unit 经营单位   "V' r}>  
 B (86)buy-out management 管理性购买产权   '#7k9\  
  B (87)by-product 副产品 A0<g8pv  
  C (88)called-up share capital 催缴股本   J"C9z{[Z&  
  C (89)capacity 生产能力   0vqVE]C  
  C (90)capacity ratios 生产能力比率   I=kqkuW  
  C (91)capital 资本   Sb[>R(0:  
  C (92)capital assets pricing model资本资产计价模式   ~#E&E%sJ  
  C (93)capital commitment 承诺资本   ',r` )9o  
  C (94)capital employed 已运用的资本   |dgiW"tUm  
  C (95)capital expenditure 资本支出   ] 0X|_bU  
  C (96)capital expenditureauthorization 资本支出核准   @P7'MiP]K  
  C (97)capital expenditure control 资本支出控制   #c:s 2EL  
  C (98)capital expenditure proposal资本支出申请   l zFiZx  
  C (99)capital funding planning 资本基金筹集计划   [c3!xHt5O  
  C (100)capital gain 资本收益   cy8>M))c  
  C (101)capital investment appraisal资本投资评估   uppa`addK  
  C (102)capital maintenance 资本保全   ] `$6=) _X  
  C (103)capital resource planning 资本资源计划   9i\RdJv.  
  C (104)capital surplus 资本盈余   $`|h F[tv  
  C (105)capital turnover 资本周转率   peVY2\1>R  
  C (106)card 记录卡   ;0dH@b  
  C (107)cash 现金   ';3>rv_  
  C (108)cash account 现金账户   tg\Nm7I  
  C (109)cash book 现金账薄   uVqc:Q"  
  C (110)cash cow 金牛产品   =Fz mifTc  
  C (111)cash flow 现金流量   Z ?+ )ox  
  C (112)cash discounted 现金贴现   T \/^4 N`  
  C (113)cash flow budget 现金流量预算   p%$r\G-x  
  C (114)cash flow statement 现金流量表   GJB+] b-  
  C (115)cash ledger 现金分类账   !0l|[c4 e>  
  C (116)cash limit 现金限额   16 AlmegDk  
  C (117)CCA 现时成本会计   +S~ u,=  
  C (118)center 中心   <.ZIhDiEl  
  C (119)changeover time 变更时间   aH"d~Y^  
  C (120)chartered entity 特许经济个体   8'Q+%{?1t  
  C (121)cheque 支票   2U[/"JL  
  C (122)cheque register 支票登记薄   T v|'6P  
  C (123)coin analysis 零钱分类   QT%`=b  
  C (124)classification 分类   (d &" @  
  C (125)clock card 工时卡   _/:--Z  
  C (126)code 代码   &MX&5@ Vu  
  C (127)commitment accounting 承诺确认会计   oO tjG3B({  
  C (128)common cost 共同成本   /(~ HHNnh  
  C (129)company limited byguarantee 有限担保责任公司   %g7j7$c  
C (130)company limited shares 股份有限公司   K>'4^W5d,  
  C (131)competitive position 竞争能力状况    c k;:84  
  C (132)concept 概念   ":eyf 3M  
  C (133)conglomerate 跨行业企业   ~;HASHu  
  C (134)consistency concept 一致性概念   >J9Qr#=H2  
  C (135)consolidated accounts 合并报表   ,O:4[M!$w  
  C (136)consolidation accounting 合并会计   z"< S$sDh  
  C (137)consortium 财团   YMw,C:a4  
  C (138)contingency plan 应急计划   i|h{<X7[  
  C (139)contingent liabilities 或有负债   y;ey(  
  C (140)continuous operation 连续生产   efyEzL  
  C (141)contra 抵消   Tcy9oYh!Pn  
  C (142)contract cost 合同成本   H2],auBY  
  C (143)contract costing 合同成本计算   '@24<T]  
  C (144)contribution 贡献毛益   EZWWv L  
  C (145)contribution centre 贡献中心   ^ h_rE |c  
  C (146)contribution chart 贡献图   3SY1>}(Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F42^Uoaz  
  C (148)contribution to salesration 贡献毛益对销售比率   LiEEQ  
  C (149)control 控制   ` &=%p |  
  C (150)control account 控制帐户   m <n +1  
  C (151)control limits 控制限度   *fY*Wy9  
  C (152)controllability concept 可控制概念   !v3d:n\W8  
  C (153)controllable cost 可控制成本   @w33u^  
  C (154)conversion cost 加工成本   PdKcDKJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =&g:dX|q8  
  C (156)corporate appraisal 公司评估   sB0]lj-[Un  
  C (157)corporate planning 公司计划   R Q 8"vF#  
  C (158)corporate social reporting 公司社会报告   .P8m%$'N  
  C (159)corporation 股份公司   E7$ aT^  
  C (160)cost 成本   ~I")-2"B  
  C (161)cost account 成本帐户   bv7)[,i  
  C (162)cost accounting 成本会计   9F3aT'3#!  
  C (163)cost accounting manual 成本手册   ~p+ `pwjY1  
  C (164)cost accounts calendar 成本报表的日历时间   ]Y,V)41gCE  
  C (165)cost adjustment 成本调整   #}1yBxB<=  
  C (166)cost allocation 成本分配   y@}WxSK*0  
  C (167)cost apportionment 成本分摊   c @lF*"4  
  C (168)cost attribution 成本归属   nVpDjUpN  
  C (169)cost audit 成本审计   5aVZ"h"  
  C (170)cost behaviour 成本性态   .D7Gog3^<  
  C (171)cost benefit analysis 成本效益分析   ,wr5DQ  
  C (172)cost center 成本中心   {dh@|BzsbH  
  C (173)cost driver 成本动因
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