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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 | :[vpJFK  
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  1.audit   审计 [ Ulo; #P  
  2.attestation   鉴证 kn|l3+  
  3.credibility   可信赖程度 0+i,,^x.  
  4.audit of financial statements 财务报表审计 1=.kH[R  
  5.agreed-upon procedures 执行商定程序 ]zY'w,?D\F  
  6.high levels of assurance 高水平保证 K 5[ 3WHQ  
  7.compilation 编制 3s`3}DKK  
  8.reliability 可靠性 S`KCVQ>V  
  9.relevance 相关性 rM |RGe  
  10.professional skepticism 职业谨慎 $c47cJO)W  
  11.objectivity 客观性 X\RTHlw']  
  12. professional competence 专业胜任能力 *^_!W'T{j  
  13.Senior/CPA-in-charge 项目经理 _,~zy9{,  
  14.audit engagement letter 业务约定书 bf(&N-"A  
  15.recurring audit 连续审计 e[!>ezaIY  
  16.the client 委托人 MEUqQ4/Gl  
  17.change CPA 更换注册会计 3Gv i!h7  
  18.the existing CPA 现任注册会计师 WE]^w3n9  
  19.the successor CPA 后任注册会计师 ]Jq e)o  
  20.the preceding CPA前任注册会计师 --sb ;QG  
  21.issue the audit report 出具审计报告 r%n[PK^(  
  22.expert 专家 &0`7_g7G  
  23.the board of directors 董事会 i[#Tn52D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )v0vdAh'b  
  25.assess material misstatement risks评估重大错报风险 gs >cx]>  
  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 ^+<uHd>  
  27.a general knowledge of —— 初步了解―――的情况 D IN PAyY  
  28.a more knowledge of—— 进一步了解的情况 k>`X! "  
  29.the prior year‘s working papers 以前年度工作底稿 sA.yb,Fw  
  30.minutes of meeting 会议纪要 ~]W8NaQB(  
  31.business risks 经营风险 zPYa@0I  
  32.appropriateness 适当性 {{,%p#/b  
  33.accounting estimate 会计估计 l?[DO?m+R  
  34.management representations 管理层声明 XQ8Imkc  
  35.going concern assumption 持续经营假设 06$9Uz9  
  36.audit plan 审计计划 _I!&w!3oM  
  37.significant audit areas 重点审计领域 *Rd&4XG  
  38.error 错误 P+UK@~D+G  
  39.fraud舞弊 *93 N0m4Rl  
  40.modified or additional procedures 修改或追加审计程序 d]]qy  
  41.misappropriation of assets 侵占资产 'CX KphlWs  
  42.transactions without substance 虚假交易  tS7u#YMh  
  43.unusual pressures 异常压力 \2!$HA7P  
  44.the suspected noncompliance 涉嫌存在违法行为 lOui{QU  
  45.materialiy 重要性 L')zuI  
  46.exceed the materiality level 超过重要性水平 |z%,W/Ef  
  47.approach the materiality level 接近重要性水平 ]'q< wPi  
  48.an acceptably low level 可接受水平 L?fv5 S3  
  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 s-B\8&^C  
  50.misstatements or omissions 错报或漏报 Apn#o2  
  51.aggregate 总计 7@ ?b _  
  52.subsequent events 期后事项 ,R+u%bmn#  
  53.adjust the financial statements 调整财务报表 U9w*x/S wb  
  54.perform additional audit procedures 实施追加的审计程序 lLhCk>a  
  55.audit risk 审计风险 w6_}] &F  
  56.detection risk 检查风险 < 4g^c&  
  57.inappropriate audit opinion 不适当的审计意见 hj4Rr(T  
  58.material misstatement 重大的错报 $BY{:#a]  
  59.tolerable misstatement 可容忍错报 (L1`]cp  
  60.the acceptable level of detection risk 可接受的检查风险 x3Uv&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cx|j _5%i  
  62.simall business 小规模企业 *)<tyIHd  
  63.accounting system 会计系统 q}jf&xUWzH  
  64.test of control 控制测试 c z|IBsa*  
  65.walk-through test 穿行测试 A?/?9Gr  
  66.communication 沟通 x-<dJ}`  
  67.flow chart 流程图 ~a$% a  
  68.reperformance of internal control 重新执行 K^bn4Nr  
  69.audit evidence 审计证据 @4i D N  
  70.substantive procedures 实质性程序 DYS(ZY)4  
  71.assertions 认定 r!S iR(  
  72.esistence 存在 [H1NP'Kg]  
  73.occurrence 发生 1;W>ceN"  
  74.completeness 完整性 uOQ5.S+  
  75.rights and obligations 权利和义务 ~#@EjQCq  
  76.valuation and allocation 计价和分摊 =%L^!//c  
  77.cutoff 截止 nC rNZ&P  
  78.accuracy 准确性 hk I$ow(  
  79.classification 分类  J{y@ O  
  80.inspection 检查 s@$AYZm_  
  81.supervision of counting 监盘 zkMQ= ,[  
  82.observation 观察 v09f#t$;5  
  83.confirmation 函证 Ut+mm\7  
  84.computation 计算 TO.NCO\x  
  85.analytical procedures 分析程序 \&H%k   
  86.vouch 核对 VxCH}&!  
  87.trace 追查 v>XE]c_  
  88.audit sampling 审计抽样 Ssj'1[%  
  89.error 误差 H2]I__t/u  
  90.expected error 预期误差 v!,O7XGH~  
  91.population 总体 MPt7 /  
  92.sampling risk 抽样风险 vzw\f   
  93.non- sampling risk 非抽样风险 sR6 (8  
  94.sampling unit 抽样单位 181P;R=}<  
  95.statistical sampling 统计抽样 }DSz_^  
  96.tolerable error 可容忍误差 Q%7EC>V  
  97.the risk of under reliance 信赖不足风险 Ol? 2Qy.2)  
  98.the risk of over reliance 信赖过度风险 EY>A(   
  99.the risk of incorrect rejection 误拒风险 MWl@smRh  
  100. the risk of incorrect acceptance 误受风险 [Ue>KG62=  
  101.working trial balance 试算平衡表 Z8 T{Xw6%  
  102.index and cross-referencing 索引和交叉索引 4Z_.Jdu w  
  103.cash receipt 现金收入 7v-C-u[E`  
  104.cash disbursement 现金支出 6-3l6q  
  105.bank statement 银行对账单 ~K[rQ  
  106.bank reconciliation 银行存款余额调节表 yhIg)/?L  
  107.balance sheet date 资产负债表日 =8i M,Vl3  
  108.net realizable value 可变现净值 7-5q\[ZK  
  109.storeroom 仓库 `# R$  
  110.sale invoice 销售发票 '/j`j>'!^  
  111.price list 价目表 :* 'i\  
  112.positive confirmation request 积极式询证函 rdb%/@.-  
  113.negative confirmation request 消极式询证函 R9W(MLe58  
  114.purchase requisition 请购单 eYagI  
  115.receiving report 验收报告 |"mb 59X  
  116.gross margin 毛利 e9 NHbq  
  117.manufacturing overhead 制造费用 O/k4W#  
  118.material requisition 领料单 -l\@50, D  
  119.inventory-taking 存货盘点 4MM#\  
  120.bond certificate 债券 oqj3Q 1  
  121.stock certificate 股票 WFkXz*7B  
  122.audit report 审计报告 gFKQm(0g2  
  123.entity 被审计单位 gQ?k}D  
  124.addressee of the audit report 审计报告的收件人 ~ e"^-x  
  125.unqualified opinion 无保留意见 DGU$3w  
  126.qualified opinion 保留意见 DxYu   
  127.disclaimer of opinion 无法表示意见 5 `+*({  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   xH=&={  
  A (2)absorbed overhead 已吸收制造费用 '.iUv#j4Sh  
  A (3)absorption costing 吸收成本计算 +z4NxR   
  A (4)account 账户,报表   {5to;\.  
  A (5)accounting postulate 会计假设   0QGl'u{F  
  A (6)accounting series release 会计公告文件   {*|yU"  
  A (7)accounting valuation 会计计价   &8;mcM//4  
  A (8)account sale 承销清单 q g>i8V  
  A (9)accountability concept 经营责任概念   3{%/1>+x5  
  A (10)accountancy 会计职业   zYep V  
  A (11)accountant 会计师   JK1b 68n  
  A (12)accounting 会计   ,^+3AT  
  A (13)agency cost 代理成本   F/!C=nS  
  A (14)accounting bases 会计基础   F;zmq%rK  
  A (15)accounting manual 会计手册   l"cYW9  
  A (16)accounting period 会计期间   6G(  k{S  
  A (17)accounting policies 会计方针   v9<p@GY"\  
  A (18)accounting rate of return 会计报酬率   Z?GC+hG`  
  A (19)accounting reference date 会计参照日   mV;7SBoT  
  A (20)accounting reference period 会计参照期间   b*bR<|dTj  
  A (21)accrual concept 应计概念   rOcfPLJi0  
  A (22)accrual expenses 应计费用   z` sH  
  A (23)acid test ration 速动比率(酸性测试比率)   tp1{)|pwY6  
  A (24)acquisition 购置   |sI^_RdBv  
  A (25)acquisition accounting 收购会计   >V]> h&`  
  A (26)activity based accounting 作业基础成本计算   _-D(N/  
  A (27)adjusting events 调整事项   5X  
  A (28)administrative expenses 行政管理费   .D7\Hao  
  A (29)advice note 发货通知   /O8'8sL5  
  A (30)amortization 摊销   4TLh'?Xu9  
  A (31)analytical review 分析性检查   wo*/{KFvh  
  A (32)annual equivalent cost 年度等量成本法   D.H Ap+lx  
  A (33)annual report and accounts 年度报告和报表   `dj/Uk  
  A (34)appraisal cost 检验成本   xOkf 9k_  
  A (35)appropriation account 盈余分配账户   xUG|@xIwc  
  A (36)articles of association 公司章程细则   m, *f6g  
  A (37)assets 资产   SkK=VeD>8  
  A (38)assets cover 资产保障   \,?yj  
  A (39)asset value per share 每股资产价值   [*1c.&%(  
  A (40)associated company 联营公司   M HgS5b2  
  A (41)attainable standard 可达标准   A\=:h  AQ  
v+\E%H  
 A (42)attributable profit 可归属利润   ln3.TR*  
  A (43)audit 审计   02SUyv(Mt  
  A (44)audit report 审计报告   87*R#((  
  A (45)auditing standards 审计准则   r*WdD/r|  
  A (46)authorized share capital 额定股本   E[$['0  
  A (47)available hours 可用小时   BkIvoW_  
  A (48)avoidable costs 可避免成本 -5E<BmM  
  B (49)back-to-back loan 易币贷款   K[ylyQ1  
  B (50)backflush accounting 倒退成本计算   x{+rx.  
  B (51)bad debts 坏帐   2)U3/TNe  
  B (52)bad debts ratio 坏帐比率   A?_2@6Y^  
  B (53)bank charges 银行手续费   1z8.wdWJ}  
  B (54)bank overdraft 银行透支   ZI5UQH/  
  B (55)bank reconciliation 银行存款调节表   zis-}K<   
  B (56)bank statement 银行对账单   UH[ YH;3O  
  B (57)bankruptcy 破产   6H3_q x  
  B (58)basis of apportionment 分摊基础   uH]^/'8vBd  
  B (59)batch 批量   t[#`%$% '  
  B (60)batch costing 分批成本计算   H-I*;  
  B (61)beta factor B(市场)风险因素   IQH;`+  
  B (62)bill 账单   m a-|L3 #  
  B (63)bill of exchange 汇票    f(9w FT  
  B (64)bill of landing 提单   mNV4"lNR  
  B (65)bill of materials 用料预计单   X-t4irZ)  
  B (66)bill payable 应付票据   [TNYPA> {  
  B (67)bill receivable 应收票据   zO!`sPP  
  B (68)bin card 存货记录卡   u<+;]8[o  
  B (69)bonus 红利   4E"qpy \(  
  B (70)book-keeping 薄记   4h(aTbHaQ  
  B (71)Boston classification 波士顿分类   RI%* 5lM8;  
  B (72)breakeven chart 保本图    u0i @.  
  B (73)breakeven point 保本点   t[3Upe%  
  B (74)breaking-down time 复位时间   k5<lkC2 z  
  B (75)budget 预算   |px4a"  
  B (76)budget center 预算中心   2*Gl|@~N  
  B (77)budget cost allowance 预算成本折让   ."3 J;j  
  B (78)budget manual 预算手册   {Q4=GrS  
  B (79)budget period 预算期间   "b2Mk-qP  
  B (80)budgetary control 预算控制   89WuxCFS  
  B (81)budgeted capacity 预算生产能力   GF k?Qf{u  
  B (82)burden 制造费用   "i#!   
  B (83)business center 经营中心   rPQ$e!m1Ee  
  B (84)business entity 营业个体   &npf %Eub  
  B (85)business unit 经营单位   mv + .5X  
 B (86)buy-out management 管理性购买产权   L!{^^7  
  B (87)by-product 副产品 J\2F%kBej?  
  C (88)called-up share capital 催缴股本   HI:E&20y  
  C (89)capacity 生产能力   W[YcYa_tQ  
  C (90)capacity ratios 生产能力比率   M`"2;  
  C (91)capital 资本   Q,jlKgB 5:  
  C (92)capital assets pricing model资本资产计价模式   B[y1RI|9  
  C (93)capital commitment 承诺资本   O1/!)E!  
  C (94)capital employed 已运用的资本   G-rN?R.  
  C (95)capital expenditure 资本支出   &M<431y  
  C (96)capital expenditureauthorization 资本支出核准   k"AY7vq@!P  
  C (97)capital expenditure control 资本支出控制   C?b Mj[$  
  C (98)capital expenditure proposal资本支出申请   L@v0C)  
  C (99)capital funding planning 资本基金筹集计划   ,(lD5iN  
  C (100)capital gain 资本收益   #&DJ3(T  
  C (101)capital investment appraisal资本投资评估   wu s]  
  C (102)capital maintenance 资本保全   }LE.kd&  
  C (103)capital resource planning 资本资源计划   />]/At  
  C (104)capital surplus 资本盈余   mD|<qsY)  
  C (105)capital turnover 资本周转率   lJq %me;4m  
  C (106)card 记录卡   js2?t~E]  
  C (107)cash 现金   Z#\ \NfR  
  C (108)cash account 现金账户   .k[Ptx>  
  C (109)cash book 现金账薄   $BNn1C8[  
  C (110)cash cow 金牛产品   )Q9J,  
  C (111)cash flow 现金流量    E?%k  
  C (112)cash discounted 现金贴现   M8 ++JI  
  C (113)cash flow budget 现金流量预算   &0Nd9%>  
  C (114)cash flow statement 现金流量表   ab 2 V.S  
  C (115)cash ledger 现金分类账   F[~qg S*;  
  C (116)cash limit 现金限额   6~D:O?2  
  C (117)CCA 现时成本会计   Xr':/Qjf  
  C (118)center 中心   M~3(4 ,  
  C (119)changeover time 变更时间   t$s)S>  
  C (120)chartered entity 特许经济个体   x37r{$2  
  C (121)cheque 支票   J&h 3,  
  C (122)cheque register 支票登记薄   8B\,*JGY2  
  C (123)coin analysis 零钱分类   I8?egDkk  
  C (124)classification 分类   _"z#I CT(  
  C (125)clock card 工时卡   y*_g1q$  
  C (126)code 代码   23+>K  
  C (127)commitment accounting 承诺确认会计   S0kH/A  
  C (128)common cost 共同成本   #bf^Pq'8  
  C (129)company limited byguarantee 有限担保责任公司   M*@MkN*u&  
C (130)company limited shares 股份有限公司   BXm{x6\  
  C (131)competitive position 竞争能力状况   Ik~5j(^E-  
  C (132)concept 概念   qOkw6jfluh  
  C (133)conglomerate 跨行业企业   c[ =9Z;|  
  C (134)consistency concept 一致性概念   XMuZ 'I  
  C (135)consolidated accounts 合并报表   nj)M$'  
  C (136)consolidation accounting 合并会计   NW^}u~-f  
  C (137)consortium 财团   W5sVQ`S-  
  C (138)contingency plan 应急计划   w)3LYF  
  C (139)contingent liabilities 或有负债   v82@']IN  
  C (140)continuous operation 连续生产   $8X?|fV)  
  C (141)contra 抵消   4|x5-m+T  
  C (142)contract cost 合同成本   .bew,92  
  C (143)contract costing 合同成本计算   %K?~$;Z.  
  C (144)contribution 贡献毛益   4o Cn F+(  
  C (145)contribution centre 贡献中心   d0 |Q1R+3  
  C (146)contribution chart 贡献图   [gD02a: u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0(0Ep(Vj  
  C (148)contribution to salesration 贡献毛益对销售比率   Bg;bBA!L  
  C (149)control 控制   qC IZW  
  C (150)control account 控制帐户   &>sG x K  
  C (151)control limits 控制限度   .viA+V  
  C (152)controllability concept 可控制概念   /V:%}Z  
  C (153)controllable cost 可控制成本   J6\<>5 A?  
  C (154)conversion cost 加工成本   W~R_- ]k@g  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >}_c<`:  
  C (156)corporate appraisal 公司评估   H| IsjCc  
  C (157)corporate planning 公司计划   -.:1nI  
  C (158)corporate social reporting 公司社会报告   %`%1W MO  
  C (159)corporation 股份公司   ^8E/I]-  
  C (160)cost 成本   Xdw%Hw  
  C (161)cost account 成本帐户   mN *9X[ >x  
  C (162)cost accounting 成本会计   hoeOdWI pf  
  C (163)cost accounting manual 成本手册   : 8(~{<R  
  C (164)cost accounts calendar 成本报表的日历时间   nhQ.U>&-M  
  C (165)cost adjustment 成本调整   x4Eq5"F7}  
  C (166)cost allocation 成本分配   H=7dp%b"  
  C (167)cost apportionment 成本分摊   >q4nQ/eP  
  C (168)cost attribution 成本归属   vy6NH5Q  
  C (169)cost audit 成本审计   (\#j3Y)r  
  C (170)cost behaviour 成本性态   21G] d  
  C (171)cost benefit analysis 成本效益分析   M[HPHNsA&  
  C (172)cost center 成本中心   ?=f\oH$  
  C (173)cost driver 成本动因
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