论坛风格切换切换到宽版
  • 3048阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
!S:@x.n@iR  
-&? -  
注会《审计》英语常用词汇 Q ZlUUj\  
^wlep1D  
U*@_T3N  
  1.audit   审计 8`2K=`]ES+  
  2.attestation   鉴证 eG v"&kr  
  3.credibility   可信赖程度 H]e 2d|  
  4.audit of financial statements 财务报表审计 epF>z   
  5.agreed-upon procedures 执行商定程序 Jj " {r{  
  6.high levels of assurance 高水平保证 )N<!3yOz  
  7.compilation 编制 j66@E\dN  
  8.reliability 可靠性  AMdS+(J  
  9.relevance 相关性 =X*E(.6Ip  
  10.professional skepticism 职业谨慎 0u_'(Z-^2  
  11.objectivity 客观性 4Z] 35*  
  12. professional competence 专业胜任能力 p!ErH]lH  
  13.Senior/CPA-in-charge 项目经理 s__g*%@B b  
  14.audit engagement letter 业务约定书 Oq5k4  
  15.recurring audit 连续审计 m 5Kx}H~  
  16.the client 委托人 [7V]=] p  
  17.change CPA 更换注册会计 ~'3% Qr  
  18.the existing CPA 现任注册会计师 `2P T 8UM  
  19.the successor CPA 后任注册会计师 U4gwxK  
  20.the preceding CPA前任注册会计师 A3_9MO   
  21.issue the audit report 出具审计报告 U&R$(k0zS  
  22.expert 专家 ^= G+]$8  
  23.the board of directors 董事会 H JiP:{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w. f [)  
  25.assess material misstatement risks评估重大错报风险 '_)t R;s  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;"Y6&YP<  
  27.a general knowledge of —— 初步了解―――的情况 ,)1e+EnV&  
  28.a more knowledge of—— 进一步了解的情况 fsd>4t:" \  
  29.the prior year‘s working papers 以前年度工作底稿 sXxO{aeev  
  30.minutes of meeting 会议纪要 vvxj{fxb)  
  31.business risks 经营风险 R{vPn8X 6g  
  32.appropriateness 适当性 =HHg:"  
  33.accounting estimate 会计估计 S41>VbtEp  
  34.management representations 管理层声明 1tdCzbEn+  
  35.going concern assumption 持续经营假设 3iw9jhK!W  
  36.audit plan 审计计划 <.ky1aex7  
  37.significant audit areas 重点审计领域 D,a%Je-r,  
  38.error 错误 @_3$(*n$~  
  39.fraud舞弊 [3R j?z"S  
  40.modified or additional procedures 修改或追加审计程序 LS'=>s"  
  41.misappropriation of assets 侵占资产 b`zf&Mn  
  42.transactions without substance 虚假交易 @g ~sgE}#  
  43.unusual pressures 异常压力 E6M: ^p*<  
  44.the suspected noncompliance 涉嫌存在违法行为 T"U t).  
  45.materialiy 重要性 3G^Ed)JvE  
  46.exceed the materiality level 超过重要性水平 9 NQq=@  
  47.approach the materiality level 接近重要性水平 9DX3]Z\7X  
  48.an acceptably low level 可接受水平 Sj?sw]3  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 K5&C}Ey1  
  50.misstatements or omissions 错报或漏报 46Nf|~  
  51.aggregate 总计 Q%^bA,$&D  
  52.subsequent events 期后事项 Ck?:8YlF  
  53.adjust the financial statements 调整财务报表 (+dRD] |T  
  54.perform additional audit procedures 实施追加的审计程序 8 -A7  
  55.audit risk 审计风险 ;4$C$r!t  
  56.detection risk 检查风险 gH3kX<e  
  57.inappropriate audit opinion 不适当的审计意见 Z;D3lbqE  
  58.material misstatement 重大的错报 &,]+>  
  59.tolerable misstatement 可容忍错报 zD<9A6AB  
  60.the acceptable level of detection risk 可接受的检查风险 "|`9{/]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 E G4bFmcs  
  62.simall business 小规模企业 J|S^K kC  
  63.accounting system 会计系统 7"ps#)O  
  64.test of control 控制测试 bK9~C" k  
  65.walk-through test 穿行测试 F*VMS  
  66.communication 沟通 Tj5@OcA$  
  67.flow chart 流程图  twmJ  
  68.reperformance of internal control 重新执行 XS 8~jBjx  
  69.audit evidence 审计证据 9PK-r;2  
  70.substantive procedures 实质性程序 Wy*7jB  
  71.assertions 认定 QYXx7h r=$  
  72.esistence 存在 Ag0_^  
  73.occurrence 发生 sA-W^*+  
  74.completeness 完整性 @;D}= $x  
  75.rights and obligations 权利和义务 /? 1Yf  
  76.valuation and allocation 计价和分摊 Cf[F`pFM  
  77.cutoff 截止 ;<@6f@  
  78.accuracy 准确性 j%jd@z ]@  
  79.classification 分类 Ks2%F&\cE  
  80.inspection 检查 3,I >.3  
  81.supervision of counting 监盘 UQ])QTrZFi  
  82.observation 观察 eZ5}O 0sfp  
  83.confirmation 函证 O>M* mTM  
  84.computation 计算 cjC6\.+l3  
  85.analytical procedures 分析程序  vx }Z  
  86.vouch 核对 Sx9:$"3.X  
  87.trace 追查 cqL7dlhIl  
  88.audit sampling 审计抽样 3H#/u! W  
  89.error 误差 :*:fu n  
  90.expected error 预期误差 ~Z6p3# !o  
  91.population 总体 "4uUI_E9F;  
  92.sampling risk 抽样风险 )-KE4/G  
  93.non- sampling risk 非抽样风险 *M<BPxh0w]  
  94.sampling unit 抽样单位 m$mY<Q  
  95.statistical sampling 统计抽样 9^#gVTGXv  
  96.tolerable error 可容忍误差 >"g<-!p@  
  97.the risk of under reliance 信赖不足风险 wU)5Evp[  
  98.the risk of over reliance 信赖过度风险 {-N90Oe  
  99.the risk of incorrect rejection 误拒风险 G4%M$LJ h  
  100. the risk of incorrect acceptance 误受风险 1 lCikS^c  
  101.working trial balance 试算平衡表 m4U+,|Fa  
  102.index and cross-referencing 索引和交叉索引 ^iRwwN=d  
  103.cash receipt 现金收入 ZQ'  z  
  104.cash disbursement 现金支出 0!,gT H>  
  105.bank statement 银行对账单 3k*:B~1  
  106.bank reconciliation 银行存款余额调节表 +M O5'z  
  107.balance sheet date 资产负债表日 k .xv+^b9Q  
  108.net realizable value 可变现净值 j /dE6d  
  109.storeroom 仓库 *RbOQ86vP  
  110.sale invoice 销售发票 #C;zS9(]B  
  111.price list 价目表 :Mu8W_  
  112.positive confirmation request 积极式询证函 4:eq{n  
  113.negative confirmation request 消极式询证函 \P~rg~  
  114.purchase requisition 请购单 a$zm/  
  115.receiving report 验收报告 MRg\FR 2>1  
  116.gross margin 毛利 ) ~)SCN>-  
  117.manufacturing overhead 制造费用 kH8$nkeev  
  118.material requisition 领料单 }d3N`TT  
  119.inventory-taking 存货盘点 X]pWvQ Q]  
  120.bond certificate 债券 +V);'"L  
  121.stock certificate 股票 UG"6RW @  
  122.audit report 审计报告 ]AZ\5C-J  
  123.entity 被审计单位 2u*h*/  
  124.addressee of the audit report 审计报告的收件人 RTgA[O4J  
  125.unqualified opinion 无保留意见 7hF,gl5  
  126.qualified opinion 保留意见 H")N_BB  
  127.disclaimer of opinion 无法表示意见 9p\Hx#^  
  128.adverse opinion 否定意见
 @6YBK+"  
B==a  
A (1)ABC 作业基础成本计算   Ih-3t*L  
  A (2)absorbed overhead 已吸收制造费用 &!DZW 5  
  A (3)absorption costing 吸收成本计算 cbu nq"  
  A (4)account 账户,报表   `mKlv~$1^  
  A (5)accounting postulate 会计假设   2 ]DCF  
  A (6)accounting series release 会计公告文件   &ap`}^8pM  
  A (7)accounting valuation 会计计价   V3 _b!  
  A (8)account sale 承销清单 9!xD~(Kr  
  A (9)accountability concept 经营责任概念   6}i&6@Snq?  
  A (10)accountancy 会计职业   &J;H@d||  
  A (11)accountant 会计师   !M]%8NTt2  
  A (12)accounting 会计   ZO%fS'n  
  A (13)agency cost 代理成本   Z.aLk4QO@  
  A (14)accounting bases 会计基础   _<%\h?W$  
  A (15)accounting manual 会计手册   cbh#E)[ '  
  A (16)accounting period 会计期间   9QOr,~~s  
  A (17)accounting policies 会计方针   | z#m  
  A (18)accounting rate of return 会计报酬率   GcZM+c  
  A (19)accounting reference date 会计参照日   Wd^lt7(j  
  A (20)accounting reference period 会计参照期间   esh$*)1  
  A (21)accrual concept 应计概念   ^Cc8F3os=  
  A (22)accrual expenses 应计费用   ;zZ,3pl-E  
  A (23)acid test ration 速动比率(酸性测试比率)   $#G6m`V  
  A (24)acquisition 购置   2;%#C!TG;  
  A (25)acquisition accounting 收购会计   OAW=Pozr9  
  A (26)activity based accounting 作业基础成本计算   |C$:]MZx  
  A (27)adjusting events 调整事项   % UW=:  
  A (28)administrative expenses 行政管理费   JtYYT/PB  
  A (29)advice note 发货通知   tKG;k"wk  
  A (30)amortization 摊销   SaR}\Up  
  A (31)analytical review 分析性检查   |{7e#ww]  
  A (32)annual equivalent cost 年度等量成本法   MK-a $~<  
  A (33)annual report and accounts 年度报告和报表   RRS~ xOg  
  A (34)appraisal cost 检验成本   Dm|gSv8d,  
  A (35)appropriation account 盈余分配账户   ^ea RgNz  
  A (36)articles of association 公司章程细则   ` $.X[\*U  
  A (37)assets 资产   Avs7(-L+s  
  A (38)assets cover 资产保障   -SQJH}zCT+  
  A (39)asset value per share 每股资产价值   ?jNF6z*M6  
  A (40)associated company 联营公司   i!SW ?\  
  A (41)attainable standard 可达标准   ;OQ'B= uK  
Jw:Fj {D  
 A (42)attributable profit 可归属利润   pAJ=f}",]E  
  A (43)audit 审计   OH$ F >wO  
  A (44)audit report 审计报告   G *mO&:q  
  A (45)auditing standards 审计准则   rPiiC/T.`  
  A (46)authorized share capital 额定股本   o{{:|%m3Q  
  A (47)available hours 可用小时   k Zk .]b  
  A (48)avoidable costs 可避免成本 }.fL$,7a  
  B (49)back-to-back loan 易币贷款   A$9q!Ui#d  
  B (50)backflush accounting 倒退成本计算   x1 ;rb8  
  B (51)bad debts 坏帐   %PQl dPL8  
  B (52)bad debts ratio 坏帐比率   JdaFY+f :  
  B (53)bank charges 银行手续费   @@xO+$6  
  B (54)bank overdraft 银行透支   ]PR|d\O  
  B (55)bank reconciliation 银行存款调节表   `"xk,fVYd  
  B (56)bank statement 银行对账单   d 3EjI6R*z  
  B (57)bankruptcy 破产   2j8Cv:{Nn%  
  B (58)basis of apportionment 分摊基础   X+`ddX  
  B (59)batch 批量   4r_!>['`"  
  B (60)batch costing 分批成本计算   \3%W_vU_  
  B (61)beta factor B(市场)风险因素   ZhGh {D[,  
  B (62)bill 账单   tv 4s12&  
  B (63)bill of exchange 汇票   F1 <489  
  B (64)bill of landing 提单   <KHv|)ak  
  B (65)bill of materials 用料预计单   Ff[H>Lp~  
  B (66)bill payable 应付票据   /;(<fh<bY  
  B (67)bill receivable 应收票据   5*JV )[  
  B (68)bin card 存货记录卡   K H>Sc3p  
  B (69)bonus 红利   =: 4 '  
  B (70)book-keeping 薄记   J*}VV9H  
  B (71)Boston classification 波士顿分类   <8iYL`3  
  B (72)breakeven chart 保本图   ^D9 /  
  B (73)breakeven point 保本点   -`-ACWeNV  
  B (74)breaking-down time 复位时间   - waX#U T=  
  B (75)budget 预算   536^PcJlN  
  B (76)budget center 预算中心   k!Vn4?B"k  
  B (77)budget cost allowance 预算成本折让   *w=z~Jq^R"  
  B (78)budget manual 预算手册   ZvUp#8x(3  
  B (79)budget period 预算期间   NOF?LV  
  B (80)budgetary control 预算控制   d>YmKTk"  
  B (81)budgeted capacity 预算生产能力   q|n97.vD  
  B (82)burden 制造费用   nped  
  B (83)business center 经营中心   NV&;e[z  
  B (84)business entity 营业个体   .KFA218h*x  
  B (85)business unit 经营单位   ;rNd701p"  
 B (86)buy-out management 管理性购买产权   p:Iw%eZ:  
  B (87)by-product 副产品 NU|qX {-  
  C (88)called-up share capital 催缴股本   ov1Wr #s  
  C (89)capacity 生产能力   NV :>a  
  C (90)capacity ratios 生产能力比率   HvAE,0N  
  C (91)capital 资本   U!x0,sr  
  C (92)capital assets pricing model资本资产计价模式   "=9-i-K9B  
  C (93)capital commitment 承诺资本   *]FgfttES  
  C (94)capital employed 已运用的资本   :[ L{KFQU  
  C (95)capital expenditure 资本支出   1lbwJVY[  
  C (96)capital expenditureauthorization 资本支出核准   ]AFj&CteZ/  
  C (97)capital expenditure control 资本支出控制   {*sGhGwr  
  C (98)capital expenditure proposal资本支出申请   \^yXc*C  
  C (99)capital funding planning 资本基金筹集计划   o(:{InpV%A  
  C (100)capital gain 资本收益   y= 2=DU  
  C (101)capital investment appraisal资本投资评估   T:c7@^=  
  C (102)capital maintenance 资本保全   ,(6)ghr  
  C (103)capital resource planning 资本资源计划   '-`O. 4u  
  C (104)capital surplus 资本盈余   /d[Mss  
  C (105)capital turnover 资本周转率   "Lb f F  
  C (106)card 记录卡   |Es0[cU  
  C (107)cash 现金   kl| g  
  C (108)cash account 现金账户   F@g17aa  
  C (109)cash book 现金账薄   4/b(Y4$,[r  
  C (110)cash cow 金牛产品   HB%K|&!+  
  C (111)cash flow 现金流量   sD{ j@WEZ  
  C (112)cash discounted 现金贴现   Y^4q9?2G  
  C (113)cash flow budget 现金流量预算   aXC!t  
  C (114)cash flow statement 现金流量表   wc"9A~  
  C (115)cash ledger 现金分类账   ` q^(SM  
  C (116)cash limit 现金限额   \e_IFISC  
  C (117)CCA 现时成本会计   @]*[c})/  
  C (118)center 中心   ?qy*s3 j'M  
  C (119)changeover time 变更时间   kPWBDpzN  
  C (120)chartered entity 特许经济个体   V)=Z6ti  
  C (121)cheque 支票   Qy/uB$q{A  
  C (122)cheque register 支票登记薄   L,#^&9bHa#  
  C (123)coin analysis 零钱分类   YDW|-HIF  
  C (124)classification 分类   NJk)z&M  
  C (125)clock card 工时卡   ;r3}g"D@  
  C (126)code 代码   (9E( Q*J5x  
  C (127)commitment accounting 承诺确认会计   H*GlWgfG  
  C (128)common cost 共同成本   { yTpRQN~  
  C (129)company limited byguarantee 有限担保责任公司   HV8I nodi  
C (130)company limited shares 股份有限公司   { E^U6@  
  C (131)competitive position 竞争能力状况   Mw+v"l&mU  
  C (132)concept 概念   3\1#eK'TK.  
  C (133)conglomerate 跨行业企业   |hc\jb  
  C (134)consistency concept 一致性概念   B& "RS  
  C (135)consolidated accounts 合并报表   d)\2U{  
  C (136)consolidation accounting 合并会计   eap8*ONl  
  C (137)consortium 财团   +N7"EROc  
  C (138)contingency plan 应急计划   vf[&7n  
  C (139)contingent liabilities 或有负债   C\OECVT  
  C (140)continuous operation 连续生产   c+~Lp SQ  
  C (141)contra 抵消   Q<1L`_.>  
  C (142)contract cost 合同成本   R B IOdz  
  C (143)contract costing 合同成本计算   /p,{?~0mj  
  C (144)contribution 贡献毛益   rmsQt  
  C (145)contribution centre 贡献中心   g &*mozs  
  C (146)contribution chart 贡献图   P8<hvMF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %Uf'+!4l`  
  C (148)contribution to salesration 贡献毛益对销售比率   [z2eCH  
  C (149)control 控制   ?.Q3 pUT  
  C (150)control account 控制帐户   !3@{U@*Z]  
  C (151)control limits 控制限度   drI\iae{^  
  C (152)controllability concept 可控制概念   St+ "ih%  
  C (153)controllable cost 可控制成本   XC2FF&B&  
  C (154)conversion cost 加工成本   fgmSgG"b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   NZ+7p{&AN  
  C (156)corporate appraisal 公司评估   6Kp}_^|z  
  C (157)corporate planning 公司计划   "b`7[;a  
  C (158)corporate social reporting 公司社会报告   L:pUvcAc?  
  C (159)corporation 股份公司   *,&S',S-  
  C (160)cost 成本   _$5@uL{n"^  
  C (161)cost account 成本帐户   C B/r]+4  
  C (162)cost accounting 成本会计   2QL?]Vo  
  C (163)cost accounting manual 成本手册   V 9Hl1\j^  
  C (164)cost accounts calendar 成本报表的日历时间   "W5rx8a  
  C (165)cost adjustment 成本调整   !9D1 Fa  
  C (166)cost allocation 成本分配   SB/3jH  
  C (167)cost apportionment 成本分摊   (-(QDRxK  
  C (168)cost attribution 成本归属   `c9'0*-  
  C (169)cost audit 成本审计   uFo/s &6K  
  C (170)cost behaviour 成本性态   "Vy WT  
  C (171)cost benefit analysis 成本效益分析   s&VOwU  
  C (172)cost center 成本中心   o,*=$/or  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个