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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 N,oN3mFF  
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  1.audit   审计 ?WD JWp%  
  2.attestation   鉴证 f&ZFG>)6  
  3.credibility   可信赖程度 [*{G,=tF`Y  
  4.audit of financial statements 财务报表审计 KV1/!r+*  
  5.agreed-upon procedures 执行商定程序 T?!D?YV  
  6.high levels of assurance 高水平保证 szZ8-Y  
  7.compilation 编制 M2{AaYgD  
  8.reliability 可靠性 i,3[0*ge  
  9.relevance 相关性 +?&|p0  
  10.professional skepticism 职业谨慎 B'@a36  
  11.objectivity 客观性 C;DR@'+q  
  12. professional competence 专业胜任能力 czp .q  
  13.Senior/CPA-in-charge 项目经理 6/4?x)l3-  
  14.audit engagement letter 业务约定书 \H6[6*JuB  
  15.recurring audit 连续审计 Ok/U"N -  
  16.the client 委托人 K4.GAGd  
  17.change CPA 更换注册会计 XFS"~{  
  18.the existing CPA 现任注册会计师 <"}Gvi  
  19.the successor CPA 后任注册会计师 &IZthJqV  
  20.the preceding CPA前任注册会计师 H.H$5(?O  
  21.issue the audit report 出具审计报告 da,;IE{1u  
  22.expert 专家 m h5ozv$  
  23.the board of directors 董事会 BS(XEmJn&j  
  24.knowledge of the entity‘ s business 了解被审计单位情况 df'xx)kW  
  25.assess material misstatement risks评估重大错报风险 ^ y1P~4w?  
  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 +^@;J?O  
  27.a general knowledge of —— 初步了解―――的情况 |o5F%1o  
  28.a more knowledge of—— 进一步了解的情况 I7Uj<a=(q  
  29.the prior year‘s working papers 以前年度工作底稿 <D1>;C  
  30.minutes of meeting 会议纪要 @a[Y[F S  
  31.business risks 经营风险 jf|5}5kSlf  
  32.appropriateness 适当性 L)mb.U$`c|  
  33.accounting estimate 会计估计 p,cw- lN  
  34.management representations 管理层声明 #("/ 1N6  
  35.going concern assumption 持续经营假设 bAd$ >DI[  
  36.audit plan 审计计划 l7p*: :(9  
  37.significant audit areas 重点审计领域 9^AfT>b~f  
  38.error 错误 qh]ILE87(  
  39.fraud舞弊 ~8htg8CZ`  
  40.modified or additional procedures 修改或追加审计程序 rNl` w.  
  41.misappropriation of assets 侵占资产 ~?BN4ptc  
  42.transactions without substance 虚假交易 `g~T #U\>d  
  43.unusual pressures 异常压力 < gtqwH]   
  44.the suspected noncompliance 涉嫌存在违法行为 u# >*"4Q  
  45.materialiy 重要性 L'KgB=5K&i  
  46.exceed the materiality level 超过重要性水平 X-mhz3Q&a  
  47.approach the materiality level 接近重要性水平 piy_9nk  
  48.an acceptably low level 可接受水平 n>5/y c"/q  
  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 |J_kS90=  
  50.misstatements or omissions 错报或漏报 .=u8`,sO  
  51.aggregate 总计 x9lG$0k:V  
  52.subsequent events 期后事项 iuxS=3lT"K  
  53.adjust the financial statements 调整财务报表 j)vfI>  
  54.perform additional audit procedures 实施追加的审计程序 <O]TM-h  
  55.audit risk 审计风险 r\x"nS  
  56.detection risk 检查风险 EAE\'9T&g  
  57.inappropriate audit opinion 不适当的审计意见 Zd Li<1P*d  
  58.material misstatement 重大的错报 ^Hplrwj}  
  59.tolerable misstatement 可容忍错报 |Qa[N(  
  60.the acceptable level of detection risk 可接受的检查风险 Gfbeh %  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e ; #"t  
  62.simall business 小规模企业 :v(fgS2\  
  63.accounting system 会计系统 $ M8ZF(W  
  64.test of control 控制测试 p^yuz (  
  65.walk-through test 穿行测试 mh8{`W&  
  66.communication 沟通 lZI?k=rWv  
  67.flow chart 流程图 ": G\  
  68.reperformance of internal control 重新执行 jH4'jB  
  69.audit evidence 审计证据 }5I+VY7a  
  70.substantive procedures 实质性程序 b-Q%c xJ  
  71.assertions 认定 555*IT3b  
  72.esistence 存在 w:0=L`<Eu  
  73.occurrence 发生 M|l`2Hpe  
  74.completeness 完整性 B>!OW2q0D  
  75.rights and obligations 权利和义务 pod=|(c  
  76.valuation and allocation 计价和分摊 l JR  
  77.cutoff 截止 ^kElb;d  
  78.accuracy 准确性 ='p&T|&  
  79.classification 分类 Fhr5)Z  
  80.inspection 检查 6y4&nTq[  
  81.supervision of counting 监盘 L+rMBa  
  82.observation 观察 =HGC<#  
  83.confirmation 函证 1J tt\yq  
  84.computation 计算 GIyb0XjTw  
  85.analytical procedures 分析程序 ,$xV&w8f\"  
  86.vouch 核对 x_yQoae  
  87.trace 追查 %( tu<  
  88.audit sampling 审计抽样 HF\|mL  
  89.error 误差 K:osfd  
  90.expected error 预期误差 p}r1@L s  
  91.population 总体 ZjEc\{ s  
  92.sampling risk 抽样风险 >;9+4C<z0  
  93.non- sampling risk 非抽样风险 <EHgPlQn  
  94.sampling unit 抽样单位 G';yb^DB  
  95.statistical sampling 统计抽样 :zW I"  
  96.tolerable error 可容忍误差 ^/H9`z;  
  97.the risk of under reliance 信赖不足风险 2A5R3x= \  
  98.the risk of over reliance 信赖过度风险 RF,[1O-\O  
  99.the risk of incorrect rejection 误拒风险 ST * \Q  
  100. the risk of incorrect acceptance 误受风险 42{\u08Z  
  101.working trial balance 试算平衡表 C(Bh<c0@  
  102.index and cross-referencing 索引和交叉索引 h yPVt6Gkj  
  103.cash receipt 现金收入 *T+Bjj;w  
  104.cash disbursement 现金支出 lO=Nw+'$S  
  105.bank statement 银行对账单 @5i m*ubzM  
  106.bank reconciliation 银行存款余额调节表 _3_kvs  
  107.balance sheet date 资产负债表日 ZYi."^l  
  108.net realizable value 可变现净值 M$O*@])  
  109.storeroom 仓库 :L E&p[^  
  110.sale invoice 销售发票 5Wyo!pRi  
  111.price list 价目表 sFvu@Wm'7W  
  112.positive confirmation request 积极式询证函 GO|1O|?  
  113.negative confirmation request 消极式询证函 d5hYOhO[  
  114.purchase requisition 请购单 m4=[e!  
  115.receiving report 验收报告 #2XX[d%  
  116.gross margin 毛利 . o._`"V  
  117.manufacturing overhead 制造费用 R[%ZyQ_  
  118.material requisition 领料单 dE`a1H%  
  119.inventory-taking 存货盘点 42Qfv%*c  
  120.bond certificate 债券 =FB[<%  
  121.stock certificate 股票 $P{|^ou3a#  
  122.audit report 审计报告 A$H;2T5N  
  123.entity 被审计单位 \fk%^1XY  
  124.addressee of the audit report 审计报告的收件人 ~g6`Cp`  
  125.unqualified opinion 无保留意见 ;g:!WXd  
  126.qualified opinion 保留意见 g ss 3e&  
  127.disclaimer of opinion 无法表示意见 tz).]E D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V\!6K  
  A (2)absorbed overhead 已吸收制造费用 s5 P~f eg  
  A (3)absorption costing 吸收成本计算 hI^H qv  
  A (4)account 账户,报表   "IjCuR;#  
  A (5)accounting postulate 会计假设   T&ECGF;Y/  
  A (6)accounting series release 会计公告文件   b%TS37`^[  
  A (7)accounting valuation 会计计价   <hS %I  
  A (8)account sale 承销清单 G[pDKELL  
  A (9)accountability concept 经营责任概念   vZ rE9C }  
  A (10)accountancy 会计职业   p H5iv>H  
  A (11)accountant 会计师   2$fFl,v!z  
  A (12)accounting 会计   nQ$4W  
  A (13)agency cost 代理成本   g?}$"=B   
  A (14)accounting bases 会计基础   6r x%>\UkS  
  A (15)accounting manual 会计手册   BeNH"Y:E  
  A (16)accounting period 会计期间   ~"Kf +eFi  
  A (17)accounting policies 会计方针   5 aT>8@$Z^  
  A (18)accounting rate of return 会计报酬率   FLqF!N\G  
  A (19)accounting reference date 会计参照日   8@}R_GZc  
  A (20)accounting reference period 会计参照期间   tm"9`   
  A (21)accrual concept 应计概念   D)]U+Qk  
  A (22)accrual expenses 应计费用   TSl:a &  
  A (23)acid test ration 速动比率(酸性测试比率)   pZYcCc>6&  
  A (24)acquisition 购置   XMR$I&;G8  
  A (25)acquisition accounting 收购会计   RW?F{Jy{  
  A (26)activity based accounting 作业基础成本计算   j/oM^IY  
  A (27)adjusting events 调整事项   7M|!N_ $  
  A (28)administrative expenses 行政管理费   l[MP|m#  
  A (29)advice note 发货通知   #dvH0LX?  
  A (30)amortization 摊销   7l C );  
  A (31)analytical review 分析性检查   d~G, *  
  A (32)annual equivalent cost 年度等量成本法   d>RoH]K4  
  A (33)annual report and accounts 年度报告和报表   ="k9 y  
  A (34)appraisal cost 检验成本   {c7ZA%T~R  
  A (35)appropriation account 盈余分配账户   dTE(+M- Gr  
  A (36)articles of association 公司章程细则   Ew&pwsQ  
  A (37)assets 资产   x34 4}\  
  A (38)assets cover 资产保障   Eeumi#$Z   
  A (39)asset value per share 每股资产价值   Y]u6f c  
  A (40)associated company 联营公司   vM.Y/,7S  
  A (41)attainable standard 可达标准   ke+3J\;>  
zq:+e5YT?T  
 A (42)attributable profit 可归属利润   &gP/<!#  
  A (43)audit 审计   ];3]/b)&  
  A (44)audit report 审计报告   9*thqs3J#d  
  A (45)auditing standards 审计准则   gB&8TE~Y  
  A (46)authorized share capital 额定股本   > q}Ns^ .'  
  A (47)available hours 可用小时   (}1:]D{)@V  
  A (48)avoidable costs 可避免成本 ]uikE2nn  
  B (49)back-to-back loan 易币贷款   YqJ `eLu  
  B (50)backflush accounting 倒退成本计算   N=JZtf/i  
  B (51)bad debts 坏帐   [SJ)4e|)  
  B (52)bad debts ratio 坏帐比率   n^a&@?(+  
  B (53)bank charges 银行手续费   c}QWa"\2n  
  B (54)bank overdraft 银行透支   dGNg[  
  B (55)bank reconciliation 银行存款调节表   mMz^I7$  
  B (56)bank statement 银行对账单   ,y>%m;jL  
  B (57)bankruptcy 破产   H*gX90{!2  
  B (58)basis of apportionment 分摊基础   2j*+^&M/  
  B (59)batch 批量   DE$HF*WY  
  B (60)batch costing 分批成本计算   *VbB'u:  
  B (61)beta factor B(市场)风险因素   +1te8P*  
  B (62)bill 账单   c2tf7fkH  
  B (63)bill of exchange 汇票   9{A[n}  
  B (64)bill of landing 提单   U= Gw(  
  B (65)bill of materials 用料预计单   ".Z1CBM(  
  B (66)bill payable 应付票据   ;cFlZGw   
  B (67)bill receivable 应收票据   T[?toqkD>z  
  B (68)bin card 存货记录卡   VV$$t;R/  
  B (69)bonus 红利   ,?3)L   
  B (70)book-keeping 薄记   \\Z{[{OZ  
  B (71)Boston classification 波士顿分类   hHu?%f*  
  B (72)breakeven chart 保本图   w~3~:w$  
  B (73)breakeven point 保本点   FC +}gJ(q  
  B (74)breaking-down time 复位时间   &f;<[_QI=  
  B (75)budget 预算   N084k}io  
  B (76)budget center 预算中心   /qKO9M5A  
  B (77)budget cost allowance 预算成本折让   M<%g)jn_  
  B (78)budget manual 预算手册   ::lD7@Wg  
  B (79)budget period 预算期间   RRasX;zK  
  B (80)budgetary control 预算控制   h&k*i  
  B (81)budgeted capacity 预算生产能力   ;RElG>#$  
  B (82)burden 制造费用   7V="/0a  
  B (83)business center 经营中心   #},4m  
  B (84)business entity 营业个体   ?k}"g$JFn  
  B (85)business unit 经营单位   }Qqi013E L  
 B (86)buy-out management 管理性购买产权   5LkpfmR  
  B (87)by-product 副产品 .#4;em%7  
  C (88)called-up share capital 催缴股本   B5pWSS  
  C (89)capacity 生产能力   ri]"a?Rm  
  C (90)capacity ratios 生产能力比率   ~vL`[JiK  
  C (91)capital 资本   8F;r$i2  
  C (92)capital assets pricing model资本资产计价模式   Jtv~n  
  C (93)capital commitment 承诺资本   *!wBn  
  C (94)capital employed 已运用的资本   Hy*_4r  
  C (95)capital expenditure 资本支出   -(Z%?]+  
  C (96)capital expenditureauthorization 资本支出核准    t=6[FK  
  C (97)capital expenditure control 资本支出控制   QMI6l'"s  
  C (98)capital expenditure proposal资本支出申请   .*x |TPv {  
  C (99)capital funding planning 资本基金筹集计划   pSPVY2qKX  
  C (100)capital gain 资本收益   4)DI0b"  
  C (101)capital investment appraisal资本投资评估   v5/2-<6x  
  C (102)capital maintenance 资本保全   Cb1fTl%  
  C (103)capital resource planning 资本资源计划   {'^!S" 9x  
  C (104)capital surplus 资本盈余   W pdn^=dhL  
  C (105)capital turnover 资本周转率    g%.;ZlK  
  C (106)card 记录卡   0C,2 gcq  
  C (107)cash 现金   `yvH0B -  
  C (108)cash account 现金账户   X`+8r O[  
  C (109)cash book 现金账薄   zDD1EycH  
  C (110)cash cow 金牛产品   ,t!K? Y  
  C (111)cash flow 现金流量   p_Yx"nO7  
  C (112)cash discounted 现金贴现   M In6p  
  C (113)cash flow budget 现金流量预算   `\]gNn'Q  
  C (114)cash flow statement 现金流量表   v?)u1-V0  
  C (115)cash ledger 现金分类账   9?6]Z ag  
  C (116)cash limit 现金限额   KJLC2,  
  C (117)CCA 现时成本会计   rDEd MT  
  C (118)center 中心   v< Ozr:lL  
  C (119)changeover time 变更时间   -!s?d5k")  
  C (120)chartered entity 特许经济个体   - / tzt  
  C (121)cheque 支票   $Rd]e C  
  C (122)cheque register 支票登记薄   f-'$tMs  
  C (123)coin analysis 零钱分类   +Y9n@`  
  C (124)classification 分类   !ot$Q  
  C (125)clock card 工时卡   FZi'#(y  
  C (126)code 代码   `+c8;p'q  
  C (127)commitment accounting 承诺确认会计   _-mJI+^/  
  C (128)common cost 共同成本   N+V_[qr#  
  C (129)company limited byguarantee 有限担保责任公司   8 #_"WzDw  
C (130)company limited shares 股份有限公司   yaw33/iN  
  C (131)competitive position 竞争能力状况   Aq5@k\[  
  C (132)concept 概念   \qA^3L~;5  
  C (133)conglomerate 跨行业企业   _]/&NSk  
  C (134)consistency concept 一致性概念   fN-y8  
  C (135)consolidated accounts 合并报表   t)62_nu  
  C (136)consolidation accounting 合并会计   B|zVq=l~  
  C (137)consortium 财团   N =0R6{'  
  C (138)contingency plan 应急计划   MF}}o0P  
  C (139)contingent liabilities 或有负债   gT=RJB  
  C (140)continuous operation 连续生产   L>PPAI  
  C (141)contra 抵消   '-?t^@  
  C (142)contract cost 合同成本   ]ICBNJ  
  C (143)contract costing 合同成本计算   J_tI]?jrU  
  C (144)contribution 贡献毛益   `(dRb  
  C (145)contribution centre 贡献中心   t%'0uB#v1  
  C (146)contribution chart 贡献图   *9?T?S|^$F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a=%QckR*  
  C (148)contribution to salesration 贡献毛益对销售比率   E~| XY9U36  
  C (149)control 控制   28jm*Cl8  
  C (150)control account 控制帐户   Cjn)`Q8  
  C (151)control limits 控制限度   2TZ+R7B?  
  C (152)controllability concept 可控制概念   'aAay*1  
  C (153)controllable cost 可控制成本   iJsa;|2/  
  C (154)conversion cost 加工成本   LqOjVQxz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OD~TWT_  
  C (156)corporate appraisal 公司评估   /U1 jCLR'  
  C (157)corporate planning 公司计划   e|~s'{3  
  C (158)corporate social reporting 公司社会报告   /EXub U73  
  C (159)corporation 股份公司   uV'w0`$y  
  C (160)cost 成本   TXDb5ZCzM  
  C (161)cost account 成本帐户   P:3%#d~q  
  C (162)cost accounting 成本会计   50Kv4a"  
  C (163)cost accounting manual 成本手册   uJX(s6["=  
  C (164)cost accounts calendar 成本报表的日历时间   320g !r  
  C (165)cost adjustment 成本调整   G1`H H&  
  C (166)cost allocation 成本分配   (8?5REz  
  C (167)cost apportionment 成本分摊   /[|ODfY  
  C (168)cost attribution 成本归属   r!,/~~m T  
  C (169)cost audit 成本审计   jh*aD=y  
  C (170)cost behaviour 成本性态   A!\-e*+W=  
  C (171)cost benefit analysis 成本效益分析   ~ ""?:  
  C (172)cost center 成本中心   g'Id3 1r'  
  C (173)cost driver 成本动因
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