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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 :4Id7Ce  
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{IF}d*:  
  1.audit   审计 RcKQER  
  2.attestation   鉴证 OYQXi  
  3.credibility   可信赖程度 I 0x`H)DA  
  4.audit of financial statements 财务报表审计 s ki1f  
  5.agreed-upon procedures 执行商定程序 mR g ,A\  
  6.high levels of assurance 高水平保证 >;T$# LZ  
  7.compilation 编制 Qq @_Z=mt  
  8.reliability 可靠性 p3>Q<  
  9.relevance 相关性 FCUVP,"T  
  10.professional skepticism 职业谨慎 B Lsdx }  
  11.objectivity 客观性 iqc4O /  
  12. professional competence 专业胜任能力 :e5:\|5*5  
  13.Senior/CPA-in-charge 项目经理 8ItCfbqa6  
  14.audit engagement letter 业务约定书 FkB6*dm-  
  15.recurring audit 连续审计 ~ 4p]E'b  
  16.the client 委托人 _#y(w%  
  17.change CPA 更换注册会计 'b?#4rq}  
  18.the existing CPA 现任注册会计师 Cw9@2E'b  
  19.the successor CPA 后任注册会计师 `[g# Mxw  
  20.the preceding CPA前任注册会计师 oho AUT  
  21.issue the audit report 出具审计报告 =0jmm(:Jh  
  22.expert 专家 v#T?YK  
  23.the board of directors 董事会 Wme1Uid  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )- Wn'C'Z  
  25.assess material misstatement risks评估重大错报风险 >Rz#g*@E  
  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 5Xq.=/eX  
  27.a general knowledge of —— 初步了解―――的情况 71}L# nQ  
  28.a more knowledge of—— 进一步了解的情况 \]~kyy  
  29.the prior year‘s working papers 以前年度工作底稿 3.GdKP.%  
  30.minutes of meeting 会议纪要 tDuUAI 54  
  31.business risks 经营风险 [E..VesrM  
  32.appropriateness 适当性 7><* 9iOW  
  33.accounting estimate 会计估计 6cgpg+-a  
  34.management representations 管理层声明 `gBXeG2fn  
  35.going concern assumption 持续经营假设 ;OT#V,}r  
  36.audit plan 审计计划 ~Q{[fy=  
  37.significant audit areas 重点审计领域 o0-fUCmC  
  38.error 错误 (<g;-pZH%  
  39.fraud舞弊 m,"cbJ /  
  40.modified or additional procedures 修改或追加审计程序 Rd@n?qB  
  41.misappropriation of assets 侵占资产 _ z"ci$[  
  42.transactions without substance 虚假交易 D KMbs   
  43.unusual pressures 异常压力 GakmROZ@9  
  44.the suspected noncompliance 涉嫌存在违法行为 GFy0R"&d[  
  45.materialiy 重要性 H*:r>Lm=  
  46.exceed the materiality level 超过重要性水平 OJC*|kN-#^  
  47.approach the materiality level 接近重要性水平 G74a9li@  
  48.an acceptably low level 可接受水平 EnsNO_"e|  
  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 #4|i@0n}D  
  50.misstatements or omissions 错报或漏报 {XVf|zM,  
  51.aggregate 总计 66Cj=n5  
  52.subsequent events 期后事项 6LF^[b/u  
  53.adjust the financial statements 调整财务报表 2)j#O  
  54.perform additional audit procedures 实施追加的审计程序 LYxlo<f  
  55.audit risk 审计风险 ;?Y` e  
  56.detection risk 检查风险 HnKF# <  
  57.inappropriate audit opinion 不适当的审计意见 a_}BTkfHa  
  58.material misstatement 重大的错报 \I o?ul}za  
  59.tolerable misstatement 可容忍错报 Xj@    
  60.the acceptable level of detection risk 可接受的检查风险 l52n/w#qFB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $M8>SLd  
  62.simall business 小规模企业 QVZ6;/  
  63.accounting system 会计系统 k 0Vo  
  64.test of control 控制测试 ovBd%wJ 0  
  65.walk-through test 穿行测试 f >, Qh l  
  66.communication 沟通 xa%ktn  
  67.flow chart 流程图 LF3GVu,  
  68.reperformance of internal control 重新执行 *{p& Fy55  
  69.audit evidence 审计证据 =ty@xHr  
  70.substantive procedures 实质性程序 O ]4 x;`)  
  71.assertions 认定 ~%!U,)-  
  72.esistence 存在 <=GzK:4L  
  73.occurrence 发生 BBuYO$p  
  74.completeness 完整性 q0KXuMK  
  75.rights and obligations 权利和义务 rc{[\1 -N  
  76.valuation and allocation 计价和分摊 : QhEu%e  
  77.cutoff 截止 piM11W}|/  
  78.accuracy 准确性 eMP Q| W  
  79.classification 分类 7<C~D,x6  
  80.inspection 检查 i6\!7D]  
  81.supervision of counting 监盘 @x>$_:]  
  82.observation 观察 F~0%j}ve  
  83.confirmation 函证 }rAN2D]"}  
  84.computation 计算 G v2./<{#  
  85.analytical procedures 分析程序 A%2M]];%X  
  86.vouch 核对 Ok{:QA~#  
  87.trace 追查 N\?Az668?  
  88.audit sampling 审计抽样 HZQ3Ht3Vh  
  89.error 误差 zZjLt1  
  90.expected error 预期误差 F8r455_W"  
  91.population 总体 #o |&MV_j  
  92.sampling risk 抽样风险 r(xlokpnb6  
  93.non- sampling risk 非抽样风险 ;g)Fhdy!  
  94.sampling unit 抽样单位 `F`'b)  
  95.statistical sampling 统计抽样 yp/V 8C  
  96.tolerable error 可容忍误差 1#X= &N  
  97.the risk of under reliance 信赖不足风险 uJ5%JB("E  
  98.the risk of over reliance 信赖过度风险 ~b<4>"7y.  
  99.the risk of incorrect rejection 误拒风险 1NHoIX  
  100. the risk of incorrect acceptance 误受风险 M$hw(fC|m1  
  101.working trial balance 试算平衡表 v]Q_  
  102.index and cross-referencing 索引和交叉索引 zxmI/]3+/  
  103.cash receipt 现金收入 :g:h 0'G  
  104.cash disbursement 现金支出 #WmAkzvq  
  105.bank statement 银行对账单 4a50w:Jy]  
  106.bank reconciliation 银行存款余额调节表 u|*| RuY  
  107.balance sheet date 资产负债表日 WuQ<AS=   
  108.net realizable value 可变现净值 3 BhA.o  
  109.storeroom 仓库 E#F9<=mA)  
  110.sale invoice 销售发票 >]08".ajS  
  111.price list 价目表 Y\9*e5?`I3  
  112.positive confirmation request 积极式询证函 oZcwbo8  
  113.negative confirmation request 消极式询证函 yt# ;3  
  114.purchase requisition 请购单 vrO$8* sy  
  115.receiving report 验收报告 7D_kkhN  
  116.gross margin 毛利 m~IWazj;A  
  117.manufacturing overhead 制造费用 fy-Z{  
  118.material requisition 领料单 L<>NL$CrN  
  119.inventory-taking 存货盘点 Gy7x?  
  120.bond certificate 债券 eeTaF!W  
  121.stock certificate 股票 zZ0V6T}  
  122.audit report 审计报告  p:>?  
  123.entity 被审计单位 bRe*(  
  124.addressee of the audit report 审计报告的收件人 _eeX]xSSl  
  125.unqualified opinion 无保留意见 nVA'O  
  126.qualified opinion 保留意见 >{) #|pWU  
  127.disclaimer of opinion 无法表示意见 r!gCh`PiK  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0guc00IN  
  A (2)absorbed overhead 已吸收制造费用 wgP3&4cSUc  
  A (3)absorption costing 吸收成本计算 QN8Hz/}\  
  A (4)account 账户,报表   naCI55Wx  
  A (5)accounting postulate 会计假设   V>j`   
  A (6)accounting series release 会计公告文件   W$&Ets8zo  
  A (7)accounting valuation 会计计价   4z DAfi#0  
  A (8)account sale 承销清单 mqc Z3lsv  
  A (9)accountability concept 经营责任概念   kAQZj3P]  
  A (10)accountancy 会计职业   {h+E&u[zL  
  A (11)accountant 会计师   ;4#8#;  
  A (12)accounting 会计   1gK3= Ys  
  A (13)agency cost 代理成本   b'"%   
  A (14)accounting bases 会计基础   -"fq34v  
  A (15)accounting manual 会计手册   YHtI%  
  A (16)accounting period 会计期间   _rh.z_a7w  
  A (17)accounting policies 会计方针   2l4i-;  
  A (18)accounting rate of return 会计报酬率   *K)53QKlE  
  A (19)accounting reference date 会计参照日   s(LqhF[N2]  
  A (20)accounting reference period 会计参照期间   fB }5,22  
  A (21)accrual concept 应计概念   p<['FRf"  
  A (22)accrual expenses 应计费用   P Y<V  
  A (23)acid test ration 速动比率(酸性测试比率)   \-id[zKb  
  A (24)acquisition 购置   w:@M|O4`  
  A (25)acquisition accounting 收购会计   K1nwv"  
  A (26)activity based accounting 作业基础成本计算   'MlC 1HEp  
  A (27)adjusting events 调整事项   }H^^v[4  
  A (28)administrative expenses 行政管理费   #$)rwm.jW?  
  A (29)advice note 发货通知   V]cY+4 Y  
  A (30)amortization 摊销   9 @+X?Nhv5  
  A (31)analytical review 分析性检查   u;1NhD<n  
  A (32)annual equivalent cost 年度等量成本法   7ij=%if2@k  
  A (33)annual report and accounts 年度报告和报表   Zul32]1r  
  A (34)appraisal cost 检验成本   WX"M_=lc-@  
  A (35)appropriation account 盈余分配账户   oob0^}^  
  A (36)articles of association 公司章程细则   ~H~4 fp b  
  A (37)assets 资产   LA0x6E+I  
  A (38)assets cover 资产保障   N Uml"  
  A (39)asset value per share 每股资产价值   G\AQql(f4  
  A (40)associated company 联营公司   f|E'eFrFk  
  A (41)attainable standard 可达标准   SkUP9  
jd'R2e  
 A (42)attributable profit 可归属利润   :|Ty 0>k  
  A (43)audit 审计   F+r6/e6a  
  A (44)audit report 审计报告   oABPGyv  
  A (45)auditing standards 审计准则   ^: j:;\;  
  A (46)authorized share capital 额定股本   mmK_xu~f28  
  A (47)available hours 可用小时   'FXZ`+r|  
  A (48)avoidable costs 可避免成本 rnaDo\5  
  B (49)back-to-back loan 易币贷款   O, 6!`\ND  
  B (50)backflush accounting 倒退成本计算   >GRuS\B  
  B (51)bad debts 坏帐   ir?9{t/()  
  B (52)bad debts ratio 坏帐比率   8r,%!70  
  B (53)bank charges 银行手续费   ["/x~\c'N  
  B (54)bank overdraft 银行透支   ri`|qy6! |  
  B (55)bank reconciliation 银行存款调节表   7NEn+OI4  
  B (56)bank statement 银行对账单   ,' B=eY,  
  B (57)bankruptcy 破产   [RuY'  
  B (58)basis of apportionment 分摊基础   DR=1';63  
  B (59)batch 批量   C"WZsF^3  
  B (60)batch costing 分批成本计算   ^Y |s^N  
  B (61)beta factor B(市场)风险因素   5E=Odep`  
  B (62)bill 账单   ?K#$81;[  
  B (63)bill of exchange 汇票   /Qy0vAvJ  
  B (64)bill of landing 提单   HPB1d!^  
  B (65)bill of materials 用料预计单   A/aQpEb%  
  B (66)bill payable 应付票据   #1k,t  
  B (67)bill receivable 应收票据   T]`" Xl8  
  B (68)bin card 存货记录卡   .ji%%f  
  B (69)bonus 红利   }hxYsI"d  
  B (70)book-keeping 薄记   "(GeW286k  
  B (71)Boston classification 波士顿分类   mD3#$E!A1  
  B (72)breakeven chart 保本图   WFG/vzJ  
  B (73)breakeven point 保本点   r>o6}Mx$  
  B (74)breaking-down time 复位时间   9b6h!(  
  B (75)budget 预算   }X-ggO,  
  B (76)budget center 预算中心   k=}hY+/=  
  B (77)budget cost allowance 预算成本折让   39#>C~BOl  
  B (78)budget manual 预算手册   Sa5y7   
  B (79)budget period 预算期间   Yw0@O1Cel  
  B (80)budgetary control 预算控制   0jH2. d=  
  B (81)budgeted capacity 预算生产能力   Sq%R  
  B (82)burden 制造费用   )-gyDA  
  B (83)business center 经营中心   M:E#}(  
  B (84)business entity 营业个体   <D}k@M Z  
  B (85)business unit 经营单位   Sq>UMfl&  
 B (86)buy-out management 管理性购买产权   |Sm/Uq(c  
  B (87)by-product 副产品 KW\`&ki  
  C (88)called-up share capital 催缴股本   {rQ`#?J}^?  
  C (89)capacity 生产能力   >{Djx  
  C (90)capacity ratios 生产能力比率   iDr0_y*t  
  C (91)capital 资本   C.O-iBVe#  
  C (92)capital assets pricing model资本资产计价模式   ;C'*Ui  
  C (93)capital commitment 承诺资本   ]LjW,b"  
  C (94)capital employed 已运用的资本   r>\.b{wI  
  C (95)capital expenditure 资本支出   `'`XB0vb  
  C (96)capital expenditureauthorization 资本支出核准   !v=ha%w{  
  C (97)capital expenditure control 资本支出控制   aoN[mV '  
  C (98)capital expenditure proposal资本支出申请   }J1#UH_E  
  C (99)capital funding planning 资本基金筹集计划   sKtH4d5)  
  C (100)capital gain 资本收益   GU`2I/R  
  C (101)capital investment appraisal资本投资评估   N{0 D<"  
  C (102)capital maintenance 资本保全   %O k.XBS)  
  C (103)capital resource planning 资本资源计划   va\cE*,@ns  
  C (104)capital surplus 资本盈余   -[z;y73]t  
  C (105)capital turnover 资本周转率   wB@A?&UY  
  C (106)card 记录卡   u}$3.]-.?T  
  C (107)cash 现金   $1YnQgpT  
  C (108)cash account 现金账户   :s\s3#?  
  C (109)cash book 现金账薄   %"D-1&%zY  
  C (110)cash cow 金牛产品   FsjblB3?E  
  C (111)cash flow 现金流量   f|!zjX`  
  C (112)cash discounted 现金贴现   8}2 `^<U  
  C (113)cash flow budget 现金流量预算   u-,=C/iU  
  C (114)cash flow statement 现金流量表   sy;~(rpg  
  C (115)cash ledger 现金分类账   e8Jd*AKjb  
  C (116)cash limit 现金限额   ``{xm1GK  
  C (117)CCA 现时成本会计   /OEj]DNY  
  C (118)center 中心   S:wmm}XQ  
  C (119)changeover time 变更时间   p)`JVq,H/B  
  C (120)chartered entity 特许经济个体   [||$1u\%  
  C (121)cheque 支票   *=rl<?tX  
  C (122)cheque register 支票登记薄   {>#Ya;E  
  C (123)coin analysis 零钱分类   -4.+&'  
  C (124)classification 分类   +m_quQ/ys  
  C (125)clock card 工时卡   K\#+;\V  
  C (126)code 代码   cOSUe_S0w[  
  C (127)commitment accounting 承诺确认会计   *5^h>Vk/  
  C (128)common cost 共同成本   ]'Bz%[C)  
  C (129)company limited byguarantee 有限担保责任公司   lq74Fz&(  
C (130)company limited shares 股份有限公司   o}BaZ|iZ2  
  C (131)competitive position 竞争能力状况   iVE+c"c!2&  
  C (132)concept 概念   IIzdCa{l  
  C (133)conglomerate 跨行业企业   1:?Wv DN=  
  C (134)consistency concept 一致性概念   qbjRw!2?w  
  C (135)consolidated accounts 合并报表   /)N[tv 2  
  C (136)consolidation accounting 合并会计   72aj4k]^  
  C (137)consortium 财团   ` 6PdMvF  
  C (138)contingency plan 应急计划   b?z8Yp6  
  C (139)contingent liabilities 或有负债   U.&=b<f(0r  
  C (140)continuous operation 连续生产   O3S_P]{*ny  
  C (141)contra 抵消   |#k1a:  
  C (142)contract cost 合同成本   6H@=O 1W  
  C (143)contract costing 合同成本计算    1r$q $\  
  C (144)contribution 贡献毛益   J}BS/Tr}=  
  C (145)contribution centre 贡献中心   <3'r&ks  
  C (146)contribution chart 贡献图   8@ b8 3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f -bVcWI  
  C (148)contribution to salesration 贡献毛益对销售比率   P:=3;d{v  
  C (149)control 控制   "!2Fy-Y  
  C (150)control account 控制帐户   Xr-eDUEi  
  C (151)control limits 控制限度   l78zS'  
  C (152)controllability concept 可控制概念   Y>r9"X| &H  
  C (153)controllable cost 可控制成本   ds`a6>746  
  C (154)conversion cost 加工成本    e tY9Pq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   oE}1D?3Sp  
  C (156)corporate appraisal 公司评估   cJ&%XN  
  C (157)corporate planning 公司计划   I_4'9  
  C (158)corporate social reporting 公司社会报告   ?_IRO|  
  C (159)corporation 股份公司   1N2s[ \q$  
  C (160)cost 成本   Jjv, )@yo  
  C (161)cost account 成本帐户   m3,i{  
  C (162)cost accounting 成本会计   DJhi>!xJ  
  C (163)cost accounting manual 成本手册   aB.`'d)V  
  C (164)cost accounts calendar 成本报表的日历时间   Ie4}F|#=  
  C (165)cost adjustment 成本调整   V1M oW;&  
  C (166)cost allocation 成本分配   |d K_^~;o  
  C (167)cost apportionment 成本分摊   $5l8V  
  C (168)cost attribution 成本归属   lCDXFy(E  
  C (169)cost audit 成本审计   \xwE4K  
  C (170)cost behaviour 成本性态   C,.$g>)MZK  
  C (171)cost benefit analysis 成本效益分析   k? X7h2  
  C (172)cost center 成本中心   L9(fa+$+#  
  C (173)cost driver 成本动因
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