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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 Qc Wg  
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  1.audit   审计 4wv0~T$;x  
  2.attestation   鉴证 8nZ_.  
  3.credibility   可信赖程度 O!>#q4&]  
  4.audit of financial statements 财务报表审计 WS6Qp`c )e  
  5.agreed-upon procedures 执行商定程序 ;a|%W4"  
  6.high levels of assurance 高水平保证 sI6*.nR  
  7.compilation 编制 ~_0XG0oA  
  8.reliability 可靠性 BZv:E?1z  
  9.relevance 相关性 @u$NB3  
  10.professional skepticism 职业谨慎 zvGncjMkC  
  11.objectivity 客观性 gs+n J+b  
  12. professional competence 专业胜任能力 Cn=#oE8(A  
  13.Senior/CPA-in-charge 项目经理 S*n5d>;  
  14.audit engagement letter 业务约定书 p%iZ6H>G  
  15.recurring audit 连续审计 ]Ky`AG`2~  
  16.the client 委托人 #"oLz"{  
  17.change CPA 更换注册会计 x?rd9c  
  18.the existing CPA 现任注册会计师 k]AL\) &W  
  19.the successor CPA 后任注册会计师 EPwU{*F  
  20.the preceding CPA前任注册会计师  Hxy=J  
  21.issue the audit report 出具审计报告 G_qt~U  
  22.expert 专家 63'% +  
  23.the board of directors 董事会 16N |  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cxQ %tL+S&  
  25.assess material misstatement risks评估重大错报风险 8B+C[Q:+'  
  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 Rt,po   
  27.a general knowledge of —— 初步了解―――的情况 9s!R_R&W.  
  28.a more knowledge of—— 进一步了解的情况 uz b|yV'B  
  29.the prior year‘s working papers 以前年度工作底稿  ngJ{az  
  30.minutes of meeting 会议纪要 pm9sI4S  
  31.business risks 经营风险 zr A3bWs  
  32.appropriateness 适当性 Ya~ Th)'>q  
  33.accounting estimate 会计估计 Bx)!I]gi_  
  34.management representations 管理层声明 +_ 8BJ  
  35.going concern assumption 持续经营假设 'ahz@+l O  
  36.audit plan 审计计划 zXUB6. e  
  37.significant audit areas 重点审计领域 U:@tdH+A7  
  38.error 错误 $mf O:%  
  39.fraud舞弊 d%L/[.&  
  40.modified or additional procedures 修改或追加审计程序 d~6UJ=]@8  
  41.misappropriation of assets 侵占资产 W@z xGH$z>  
  42.transactions without substance 虚假交易 I d8MXdV  
  43.unusual pressures 异常压力 ;P}007;  
  44.the suspected noncompliance 涉嫌存在违法行为 S&&Q U #  
  45.materialiy 重要性 FWp ?l  
  46.exceed the materiality level 超过重要性水平 |}8SjZcQW  
  47.approach the materiality level 接近重要性水平 4Wvefq"  
  48.an acceptably low level 可接受水平 #N|JC d_  
  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 ew,okRCN  
  50.misstatements or omissions 错报或漏报 ' Qlj"U  
  51.aggregate 总计 ;jQ^8 S  
  52.subsequent events 期后事项 `H9 +]TWj<  
  53.adjust the financial statements 调整财务报表 y"8,jm  
  54.perform additional audit procedures 实施追加的审计程序 tCRsaDK>  
  55.audit risk 审计风险 X>pCkGE  
  56.detection risk 检查风险 I!(BwYd  
  57.inappropriate audit opinion 不适当的审计意见 \|B\7a'4  
  58.material misstatement 重大的错报 NYKYj`K  
  59.tolerable misstatement 可容忍错报 u^Ktz DmL  
  60.the acceptable level of detection risk 可接受的检查风险 )p#L"r^)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vxi_Y\r=T  
  62.simall business 小规模企业 wSM(!:on5  
  63.accounting system 会计系统 K:VZ#U(_  
  64.test of control 控制测试 A@Zqh<,Ud  
  65.walk-through test 穿行测试 8df| 9E$  
  66.communication 沟通 +BhJske  
  67.flow chart 流程图 ;;C2t&(  
  68.reperformance of internal control 重新执行 p/l">d]+  
  69.audit evidence 审计证据 P;K3T![  
  70.substantive procedures 实质性程序 UxF9Ko( ]d  
  71.assertions 认定 1`s^r+11:  
  72.esistence 存在 tnBCO%uG  
  73.occurrence 发生 6f t6;*,  
  74.completeness 完整性 X f;R'a,$  
  75.rights and obligations 权利和义务 f)Y~F/[$P  
  76.valuation and allocation 计价和分摊 [wJ\.9<Oa  
  77.cutoff 截止 '-XO;{,-R  
  78.accuracy 准确性 f ` }/^*D  
  79.classification 分类 6kAGOjO  
  80.inspection 检查 WWOt>C~zV  
  81.supervision of counting 监盘 l&kZ6lZ  
  82.observation 观察 Q W c^}#!!  
  83.confirmation 函证  M_%c9g@x  
  84.computation 计算 1U^KN~!  
  85.analytical procedures 分析程序 gLFTnMO  
  86.vouch 核对 #W.vX=/*  
  87.trace 追查  8^_e>q*W  
  88.audit sampling 审计抽样 D#`>p  
  89.error 误差 \P"Ol\@  
  90.expected error 预期误差 'n\PS,[1R  
  91.population 总体 mb%U~Na  
  92.sampling risk 抽样风险 Aeo=m}C;  
  93.non- sampling risk 非抽样风险 '{.8tT ?tJ  
  94.sampling unit 抽样单位 ^^n (s_g  
  95.statistical sampling 统计抽样 Bu?Qyz2O  
  96.tolerable error 可容忍误差 f87XE";:A  
  97.the risk of under reliance 信赖不足风险 C?W}/r[  
  98.the risk of over reliance 信赖过度风险 L8Z@Dk7Y  
  99.the risk of incorrect rejection 误拒风险 suFk<^3  
  100. the risk of incorrect acceptance 误受风险 W:9l"'  
  101.working trial balance 试算平衡表 a0PU&o1EF  
  102.index and cross-referencing 索引和交叉索引 s5Wb iOF  
  103.cash receipt 现金收入 l]Ym)QP  
  104.cash disbursement 现金支出 T5I#7LN#  
  105.bank statement 银行对账单 5Fj9.K~k  
  106.bank reconciliation 银行存款余额调节表 4gVIuF*pS  
  107.balance sheet date 资产负债表日 OQKc_z'"  
  108.net realizable value 可变现净值 pp7 $Q>6  
  109.storeroom 仓库 .j>MsQP#\C  
  110.sale invoice 销售发票 7`^Y*:(  
  111.price list 价目表 O?"uM>r  
  112.positive confirmation request 积极式询证函 G$QN_h,}  
  113.negative confirmation request 消极式询证函 8K8jz 9.s  
  114.purchase requisition 请购单 ]|=`-)AP3  
  115.receiving report 验收报告 1,]FLsuy  
  116.gross margin 毛利 0L,!o[L*  
  117.manufacturing overhead 制造费用 \IudS{ .?;  
  118.material requisition 领料单 o61rTj  
  119.inventory-taking 存货盘点 >El]5M7h7  
  120.bond certificate 债券 ~_F;>N~  
  121.stock certificate 股票 cD)9EFo  
  122.audit report 审计报告 Ai^0{kF6  
  123.entity 被审计单位 pjoyMHWK  
  124.addressee of the audit report 审计报告的收件人 2m*/$GZ  
  125.unqualified opinion 无保留意见 )^"V}z t  
  126.qualified opinion 保留意见 N[fwd=$\#  
  127.disclaimer of opinion 无法表示意见 C+%eT&OO  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $;~YgOVZ5  
  A (2)absorbed overhead 已吸收制造费用 v]H9`s#,  
  A (3)absorption costing 吸收成本计算 > LN*3&W  
  A (4)account 账户,报表   :O,r3O6  
  A (5)accounting postulate 会计假设   cu'(Hj  
  A (6)accounting series release 会计公告文件   ?U O aqcL  
  A (7)accounting valuation 会计计价   ZH>i2|W<  
  A (8)account sale 承销清单 5ug|crX  
  A (9)accountability concept 经营责任概念   'O.f}m SS  
  A (10)accountancy 会计职业   FZZO-,xa  
  A (11)accountant 会计师   G!G:YVWXP  
  A (12)accounting 会计   ZJF+./vN  
  A (13)agency cost 代理成本   jENC1T(  
  A (14)accounting bases 会计基础   \7#w@3*  
  A (15)accounting manual 会计手册   x2r .4  
  A (16)accounting period 会计期间   K=}Eupn=  
  A (17)accounting policies 会计方针   _Ex<VF u  
  A (18)accounting rate of return 会计报酬率   . &`Yl K  
  A (19)accounting reference date 会计参照日   wPu.hVz  
  A (20)accounting reference period 会计参照期间   ;(;~yB|NZ5  
  A (21)accrual concept 应计概念   4GG >n  
  A (22)accrual expenses 应计费用   D]rYg'  
  A (23)acid test ration 速动比率(酸性测试比率)   B.;@i;7L  
  A (24)acquisition 购置   r:E4Wi{\  
  A (25)acquisition accounting 收购会计   YktZXc?iI<  
  A (26)activity based accounting 作业基础成本计算   Sl'$w4s   
  A (27)adjusting events 调整事项   v0=v1G*rvJ  
  A (28)administrative expenses 行政管理费   yH lQKI  
  A (29)advice note 发货通知   @'G PZpbvZ  
  A (30)amortization 摊销   YjJ^SU`*  
  A (31)analytical review 分析性检查   *tk=DsRW  
  A (32)annual equivalent cost 年度等量成本法   I|>.&nb  
  A (33)annual report and accounts 年度报告和报表   , /jHhKW  
  A (34)appraisal cost 检验成本   kumo%TXB&  
  A (35)appropriation account 盈余分配账户   gyV`]uqG  
  A (36)articles of association 公司章程细则   K IR3m )  
  A (37)assets 资产   $ <C",&  
  A (38)assets cover 资产保障   |%fNLUJ)  
  A (39)asset value per share 每股资产价值   S'w}Ir  
  A (40)associated company 联营公司   1@|%{c&+9  
  A (41)attainable standard 可达标准   55UPd#E'  
_3wK: T{:  
 A (42)attributable profit 可归属利润   q #7Nk)<.  
  A (43)audit 审计   n9k  
  A (44)audit report 审计报告   pR=R{=}wV  
  A (45)auditing standards 审计准则   >,'guaa  
  A (46)authorized share capital 额定股本   @ ,;h!vB*=  
  A (47)available hours 可用小时   m\/)m ]wR  
  A (48)avoidable costs 可避免成本 Z]bG"K3l  
  B (49)back-to-back loan 易币贷款   P>)J:.tr0  
  B (50)backflush accounting 倒退成本计算   VAUd^6Xdwx  
  B (51)bad debts 坏帐   m .(\u?J  
  B (52)bad debts ratio 坏帐比率   f7!48,(fB  
  B (53)bank charges 银行手续费   R^sgafGl=  
  B (54)bank overdraft 银行透支   H"k\(SPVS  
  B (55)bank reconciliation 银行存款调节表   U:eX^LE7  
  B (56)bank statement 银行对账单   gd#?rc*f<3  
  B (57)bankruptcy 破产   .f. tPm  
  B (58)basis of apportionment 分摊基础   ?"<m{,yQI  
  B (59)batch 批量   !g }@xwWax  
  B (60)batch costing 分批成本计算   o"L8n(\  
  B (61)beta factor B(市场)风险因素   Qt_KUtD  
  B (62)bill 账单   0T#z"l<L  
  B (63)bill of exchange 汇票   -%P}LaC <  
  B (64)bill of landing 提单   S?a4 IK  
  B (65)bill of materials 用料预计单   bwP@}(K  
  B (66)bill payable 应付票据   f}4A ,%:1  
  B (67)bill receivable 应收票据   H.C*IL9  
  B (68)bin card 存货记录卡   7bRfkKD  
  B (69)bonus 红利   :[f[-F  
  B (70)book-keeping 薄记   %H &WihQ  
  B (71)Boston classification 波士顿分类   ydY 7 :D  
  B (72)breakeven chart 保本图   p[At0Gc L  
  B (73)breakeven point 保本点   ZG#:3d*)  
  B (74)breaking-down time 复位时间   Ie=gI+2  
  B (75)budget 预算   x%goyXK  
  B (76)budget center 预算中心   \v<S:cTf  
  B (77)budget cost allowance 预算成本折让   +oO7UWs>6  
  B (78)budget manual 预算手册    iycceZ  
  B (79)budget period 预算期间   yD.(j*bMK;  
  B (80)budgetary control 预算控制   m$(OQ,E  
  B (81)budgeted capacity 预算生产能力   QlR~rFs9t  
  B (82)burden 制造费用   8\:>;XG6f  
  B (83)business center 经营中心   ?[>Y @we  
  B (84)business entity 营业个体   matm>3n  
  B (85)business unit 经营单位   *<SXzJ(  
 B (86)buy-out management 管理性购买产权   c(FGW7L<  
  B (87)by-product 副产品 (a-Lx2T  
  C (88)called-up share capital 催缴股本   )K$xu(/K  
  C (89)capacity 生产能力   1|ddG010  
  C (90)capacity ratios 生产能力比率   HrFbUK@@  
  C (91)capital 资本   z[R dM#L  
  C (92)capital assets pricing model资本资产计价模式   +t&)Z  
  C (93)capital commitment 承诺资本   qvGm JN0  
  C (94)capital employed 已运用的资本   \T<F#a  
  C (95)capital expenditure 资本支出   Qy4Pw\  
  C (96)capital expenditureauthorization 资本支出核准   qxHn+O!h  
  C (97)capital expenditure control 资本支出控制   tQUKw@@Q  
  C (98)capital expenditure proposal资本支出申请   Otq1CD9  
  C (99)capital funding planning 资本基金筹集计划   g+QIhur  
  C (100)capital gain 资本收益   -a~n_Z>_  
  C (101)capital investment appraisal资本投资评估   O\Z!7UQ$  
  C (102)capital maintenance 资本保全   ;!t?*  
  C (103)capital resource planning 资本资源计划   &0|Z FXPd  
  C (104)capital surplus 资本盈余   P_  8!Gp  
  C (105)capital turnover 资本周转率   (f_J @n  
  C (106)card 记录卡   v UO[V$rx  
  C (107)cash 现金   B~qo^ppVU  
  C (108)cash account 现金账户   C\ Yf]J  
  C (109)cash book 现金账薄   sMUpkU-  
  C (110)cash cow 金牛产品   p W5D!z  
  C (111)cash flow 现金流量   ?Ov~\[) F  
  C (112)cash discounted 现金贴现   "zTy_0[;  
  C (113)cash flow budget 现金流量预算   5A|d hw   
  C (114)cash flow statement 现金流量表   BzWkZAX  
  C (115)cash ledger 现金分类账   0L#i c61U  
  C (116)cash limit 现金限额   -JPkC(V7]  
  C (117)CCA 现时成本会计    ggM~Chr  
  C (118)center 中心   7,Z<PE  
  C (119)changeover time 变更时间   l7VTuVGUJ  
  C (120)chartered entity 特许经济个体   &OXx\}>MW  
  C (121)cheque 支票   4t/?b  
  C (122)cheque register 支票登记薄   QOrMz`OA  
  C (123)coin analysis 零钱分类   Xc" %-  
  C (124)classification 分类   $XMpC{  
  C (125)clock card 工时卡   ,2^A<IwR  
  C (126)code 代码   mSZg;7DE3*  
  C (127)commitment accounting 承诺确认会计   L;{{P7  
  C (128)common cost 共同成本   ]F>#0Rdc  
  C (129)company limited byguarantee 有限担保责任公司   \b!E"I_^  
C (130)company limited shares 股份有限公司   l.Ev]G/5  
  C (131)competitive position 竞争能力状况   :~srl)|)  
  C (132)concept 概念   whP5 u/857  
  C (133)conglomerate 跨行业企业   9(z) ^ G  
  C (134)consistency concept 一致性概念   .;ofRx<  
  C (135)consolidated accounts 合并报表   2g?q4e,  
  C (136)consolidation accounting 合并会计   Ef ?|0Gm  
  C (137)consortium 财团   YTY(Et1i  
  C (138)contingency plan 应急计划   $ywROa]  
  C (139)contingent liabilities 或有负债   WDV=]D/OE  
  C (140)continuous operation 连续生产   ,2 W=/,5A  
  C (141)contra 抵消   n|DMj[uT  
  C (142)contract cost 合同成本   N$C+le  
  C (143)contract costing 合同成本计算   @)[8m8paV  
  C (144)contribution 贡献毛益   $9r4MMs{$  
  C (145)contribution centre 贡献中心   Yl"CIgt  
  C (146)contribution chart 贡献图   g"Ueo'd*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &N6[*7  
  C (148)contribution to salesration 贡献毛益对销售比率   Dr=$}Y  
  C (149)control 控制   vx ' ];  
  C (150)control account 控制帐户   6Uq;]@k%  
  C (151)control limits 控制限度   UHU ,zgM  
  C (152)controllability concept 可控制概念   N'aq4okoL  
  C (153)controllable cost 可控制成本   {[Y7h}7  
  C (154)conversion cost 加工成本   %, iAn gF'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^q& |7Ou-  
  C (156)corporate appraisal 公司评估   e"bzZ!c&~V  
  C (157)corporate planning 公司计划   B)L0hi  
  C (158)corporate social reporting 公司社会报告   *_#2|96)  
  C (159)corporation 股份公司   [uHC AP  
  C (160)cost 成本   =2QP7W3mg<  
  C (161)cost account 成本帐户    &.s.g\  
  C (162)cost accounting 成本会计   BOcD?rrZ0  
  C (163)cost accounting manual 成本手册   YX)Rs Vf  
  C (164)cost accounts calendar 成本报表的日历时间   2cIKph  
  C (165)cost adjustment 成本调整   Qo^(r$BD  
  C (166)cost allocation 成本分配   }' Y)"8AIA  
  C (167)cost apportionment 成本分摊   %eIaH!x:  
  C (168)cost attribution 成本归属   rKFnivGT  
  C (169)cost audit 成本审计   FPF$~ sX  
  C (170)cost behaviour 成本性态   >qr/1mW  
  C (171)cost benefit analysis 成本效益分析   w{k^O7~  
  C (172)cost center 成本中心   P 6La)U`VA  
  C (173)cost driver 成本动因
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