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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 ,? <;zq  
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  1.audit   审计 h{"SV*Xpk/  
  2.attestation   鉴证 JtSwbdN  
  3.credibility   可信赖程度 qGN> a[D  
  4.audit of financial statements 财务报表审计 00IW9B-  
  5.agreed-upon procedures 执行商定程序 5-0 &`,  
  6.high levels of assurance 高水平保证 LkHH7Pd@  
  7.compilation 编制 6H2Bf*i  
  8.reliability 可靠性 VTR4uT-  
  9.relevance 相关性 Cm8h b  
  10.professional skepticism 职业谨慎 P%&|?e~D^  
  11.objectivity 客观性 " ]k}V2l  
  12. professional competence 专业胜任能力 *6<4ECa7C  
  13.Senior/CPA-in-charge 项目经理 %x,HQNRDU  
  14.audit engagement letter 业务约定书 [bKc5qp  
  15.recurring audit 连续审计 :55a9d1bL  
  16.the client 委托人 t c.|mIvw  
  17.change CPA 更换注册会计 0?t;3 z$n  
  18.the existing CPA 现任注册会计师 VWt=9D;  
  19.the successor CPA 后任注册会计师 61QA<Wb  
  20.the preceding CPA前任注册会计师 ;=@O.iF;H  
  21.issue the audit report 出具审计报告 ]O:u9If  
  22.expert 专家 , 0X J|#%  
  23.the board of directors 董事会 m["e7>9G  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *GYLj[  
  25.assess material misstatement risks评估重大错报风险 O0rvr$.  
  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 WU=EJY}#n  
  27.a general knowledge of —— 初步了解―――的情况 dpchZ{  
  28.a more knowledge of—— 进一步了解的情况 )$1j"mV  
  29.the prior year‘s working papers 以前年度工作底稿 j0oto6z~b  
  30.minutes of meeting 会议纪要 .KG9YGL#  
  31.business risks 经营风险 |Wck-+}U  
  32.appropriateness 适当性 XySkm2y  
  33.accounting estimate 会计估计 (qR;6l  
  34.management representations 管理层声明 <i ]-.>&J  
  35.going concern assumption 持续经营假设 x ]}'H  
  36.audit plan 审计计划 6yUThv.G#  
  37.significant audit areas 重点审计领域 {4SaS v^/  
  38.error 错误 m4uh<;C~  
  39.fraud舞弊 si~zg\uY  
  40.modified or additional procedures 修改或追加审计程序 n|T$3j)  
  41.misappropriation of assets 侵占资产 9MJ:]F5+  
  42.transactions without substance 虚假交易 )mAD<y+  
  43.unusual pressures 异常压力 %@ >^JTkY8  
  44.the suspected noncompliance 涉嫌存在违法行为 OXZK|C;M}  
  45.materialiy 重要性 x]hG2on!  
  46.exceed the materiality level 超过重要性水平 NMg(tmh  
  47.approach the materiality level 接近重要性水平 +B8oW3v# )  
  48.an acceptably low level 可接受水平 r9 1i :  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G3!O@j!7w$  
  50.misstatements or omissions 错报或漏报 }jce5E  
  51.aggregate 总计 pHoxw|'Y  
  52.subsequent events 期后事项 &xUCXj2-z  
  53.adjust the financial statements 调整财务报表 !]7b31$M_  
  54.perform additional audit procedures 实施追加的审计程序 ] !1HN3  
  55.audit risk 审计风险 3HR)H-@6@7  
  56.detection risk 检查风险 ;[Xf@xf  
  57.inappropriate audit opinion 不适当的审计意见 Exv!!0Cd^  
  58.material misstatement 重大的错报 wNl6a9#  
  59.tolerable misstatement 可容忍错报 ('uUf!h?\  
  60.the acceptable level of detection risk 可接受的检查风险 BuAzO>=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]fh(b)8_,  
  62.simall business 小规模企业 bM_fuy55Op  
  63.accounting system 会计系统 mW[w4J+7P  
  64.test of control 控制测试 O 1X)  
  65.walk-through test 穿行测试 txMC^-J2l  
  66.communication 沟通 9' H\-  
  67.flow chart 流程图 {Z!t:'x8  
  68.reperformance of internal control 重新执行 J?t(TW6E   
  69.audit evidence 审计证据 s/>0gu]A8  
  70.substantive procedures 实质性程序 ZF#lh]  
  71.assertions 认定 Rq",;,0ZJ  
  72.esistence 存在 Q9p7{^m&E  
  73.occurrence 发生 )eSQce7H  
  74.completeness 完整性 #@V<{/;49  
  75.rights and obligations 权利和义务 XmVst*2=  
  76.valuation and allocation 计价和分摊 S+eu3nMq  
  77.cutoff 截止 Rm,>6bQx  
  78.accuracy 准确性 T8*;?j*@  
  79.classification 分类  D'D IC  
  80.inspection 检查 ,0nrSJED  
  81.supervision of counting 监盘 wr:-n   
  82.observation 观察 i 8 cmT+}>  
  83.confirmation 函证 j~+(#|  
  84.computation 计算  RZqMpW  
  85.analytical procedures 分析程序 .A/xH x  
  86.vouch 核对 k $ SMQ6  
  87.trace 追查 0[uOKFgE  
  88.audit sampling 审计抽样 ]<%NX $9\  
  89.error 误差 j+lcj&V#  
  90.expected error 预期误差 })PU`?f  
  91.population 总体 hCX/k<}I  
  92.sampling risk 抽样风险 KdTWi;mV2-  
  93.non- sampling risk 非抽样风险  9,tk  
  94.sampling unit 抽样单位 U? U3?Y-k`  
  95.statistical sampling 统计抽样 >*^SQ{9  
  96.tolerable error 可容忍误差 "~Kph0-  
  97.the risk of under reliance 信赖不足风险 _D+J3d(Pjk  
  98.the risk of over reliance 信赖过度风险 #4nBov3d  
  99.the risk of incorrect rejection 误拒风险 {SZv#MrK  
  100. the risk of incorrect acceptance 误受风险 K-c>J uv&,  
  101.working trial balance 试算平衡表 D#Mz#\ 4o  
  102.index and cross-referencing 索引和交叉索引 5YI6$ZdQ  
  103.cash receipt 现金收入 4`V&Yqwl  
  104.cash disbursement 现金支出 ?< Ma4yl</  
  105.bank statement 银行对账单 ^x( s !4d]  
  106.bank reconciliation 银行存款余额调节表 FKf2Q&2I  
  107.balance sheet date 资产负债表日 R:^jQ'1  
  108.net realizable value 可变现净值 D~Q -:G$x  
  109.storeroom 仓库 @L607[!?  
  110.sale invoice 销售发票 z -]ND  
  111.price list 价目表 g>b{h kIXg  
  112.positive confirmation request 积极式询证函 p ]s)Xys  
  113.negative confirmation request 消极式询证函 "N,@J-]/k  
  114.purchase requisition 请购单 ?aB%h |VA  
  115.receiving report 验收报告 R$eEW"]  
  116.gross margin 毛利 NSzTl-eS  
  117.manufacturing overhead 制造费用 m("KLp8  
  118.material requisition 领料单 |1(L~g  
  119.inventory-taking 存货盘点 uXA}" f2  
  120.bond certificate 债券 _3g!_  
  121.stock certificate 股票 (2 hI  
  122.audit report 审计报告 elD|b=(-  
  123.entity 被审计单位 -Vmp6XY3q  
  124.addressee of the audit report 审计报告的收件人 a=B $L6*4  
  125.unqualified opinion 无保留意见 x'Nc }  
  126.qualified opinion 保留意见 PyQ\O*  
  127.disclaimer of opinion 无法表示意见 cp`ZeLz2^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   NUtKT~V  
  A (2)absorbed overhead 已吸收制造费用 ),%@X  
  A (3)absorption costing 吸收成本计算 urL@SeV+$  
  A (4)account 账户,报表   :;]O;RXt  
  A (5)accounting postulate 会计假设   /Ea&Zm  
  A (6)accounting series release 会计公告文件   R=iwp%c(  
  A (7)accounting valuation 会计计价   %r(qQM.Pl  
  A (8)account sale 承销清单 \z@ :OR,  
  A (9)accountability concept 经营责任概念   tC /+  
  A (10)accountancy 会计职业   + }mj;3i  
  A (11)accountant 会计师   ]% G#x  
  A (12)accounting 会计   v>j<ky   
  A (13)agency cost 代理成本   ij}{H#0S-  
  A (14)accounting bases 会计基础   gEgd/Le  
  A (15)accounting manual 会计手册   eQfXUpk3@I  
  A (16)accounting period 会计期间   {uqP+Cs  
  A (17)accounting policies 会计方针   S[ l z>I  
  A (18)accounting rate of return 会计报酬率   ?|Wxqo  
  A (19)accounting reference date 会计参照日   6jov8GIAt  
  A (20)accounting reference period 会计参照期间   $>wN:uN(  
  A (21)accrual concept 应计概念   O /&Qzt  
  A (22)accrual expenses 应计费用   +R 8dy  
  A (23)acid test ration 速动比率(酸性测试比率)   <c,iu{:  
  A (24)acquisition 购置   >@Na6BH5v  
  A (25)acquisition accounting 收购会计   <#./q LSR  
  A (26)activity based accounting 作业基础成本计算   @JJ{\?>  
  A (27)adjusting events 调整事项   ?'tFTh  
  A (28)administrative expenses 行政管理费   g/i.b&  
  A (29)advice note 发货通知   cA90FqUH  
  A (30)amortization 摊销   po*r14f  
  A (31)analytical review 分析性检查   n (Um/  
  A (32)annual equivalent cost 年度等量成本法   T.WN9= N  
  A (33)annual report and accounts 年度报告和报表   T7?z0DKi  
  A (34)appraisal cost 检验成本   0OtUb:8LX  
  A (35)appropriation account 盈余分配账户   Izfq`zS+\s  
  A (36)articles of association 公司章程细则   sei%QE]!/  
  A (37)assets 资产   BGstf4v>A<  
  A (38)assets cover 资产保障   gU@R   
  A (39)asset value per share 每股资产价值   nbDjoZZ4  
  A (40)associated company 联营公司   GIS,EwA  
  A (41)attainable standard 可达标准   lvR>%I0`*  
JUq7R%"h6  
 A (42)attributable profit 可归属利润   1CUI6@Cz)  
  A (43)audit 审计   &~=d;llkT  
  A (44)audit report 审计报告   Xw16 2/:h  
  A (45)auditing standards 审计准则   NMN&mJsmh  
  A (46)authorized share capital 额定股本   }C JK9*Z  
  A (47)available hours 可用小时   pA\"Xe&  
  A (48)avoidable costs 可避免成本 w:~vfdJ  
  B (49)back-to-back loan 易币贷款   $WQm"WAKe  
  B (50)backflush accounting 倒退成本计算   !]8QOn7=  
  B (51)bad debts 坏帐   ,jy9\n*<t9  
  B (52)bad debts ratio 坏帐比率   hXc:y0 0  
  B (53)bank charges 银行手续费   h,MaF<~  
  B (54)bank overdraft 银行透支   z;&J9r $`  
  B (55)bank reconciliation 银行存款调节表   @|d`n\%x  
  B (56)bank statement 银行对账单   kr44@!s+'  
  B (57)bankruptcy 破产   @8cn<+"b  
  B (58)basis of apportionment 分摊基础   7lzmAih  
  B (59)batch 批量   aL8Z|*  
  B (60)batch costing 分批成本计算   ;"NW= P&  
  B (61)beta factor B(市场)风险因素   #V@vz#bo=  
  B (62)bill 账单   w6AG:u  
  B (63)bill of exchange 汇票   V'l9fj*E  
  B (64)bill of landing 提单   Rvj[Csgi  
  B (65)bill of materials 用料预计单   Li EDTXRz  
  B (66)bill payable 应付票据   CI|#,^  
  B (67)bill receivable 应收票据   :SN/fY  
  B (68)bin card 存货记录卡   ERfSJ  
  B (69)bonus 红利   VexQ ]  
  B (70)book-keeping 薄记   yM?jiy  
  B (71)Boston classification 波士顿分类   b C"rQJg  
  B (72)breakeven chart 保本图   V~QOl=`K:  
  B (73)breakeven point 保本点   o"qG'\x  
  B (74)breaking-down time 复位时间   2=n,{rkmj%  
  B (75)budget 预算   <07~EP  
  B (76)budget center 预算中心   \IOF 9) F  
  B (77)budget cost allowance 预算成本折让   X $SXDb~G  
  B (78)budget manual 预算手册   "l(<<Ha/  
  B (79)budget period 预算期间   yONX?cS  
  B (80)budgetary control 预算控制   'D^@e0.3  
  B (81)budgeted capacity 预算生产能力   6^z):d#u  
  B (82)burden 制造费用   8~iggwZ~h"  
  B (83)business center 经营中心   ~01t_Xp qc  
  B (84)business entity 营业个体   _$T.N  
  B (85)business unit 经营单位   '.XR,\g>  
 B (86)buy-out management 管理性购买产权   ~mT([V  
  B (87)by-product 副产品 $A)[s$  
  C (88)called-up share capital 催缴股本   #ahe@|E'Y  
  C (89)capacity 生产能力   w2V:g$~,  
  C (90)capacity ratios 生产能力比率   %eJE@$  
  C (91)capital 资本   w(q\75  
  C (92)capital assets pricing model资本资产计价模式   is{H >#+"  
  C (93)capital commitment 承诺资本   /,+&O#SX  
  C (94)capital employed 已运用的资本   odTIz{9qG  
  C (95)capital expenditure 资本支出   0He^r &c3  
  C (96)capital expenditureauthorization 资本支出核准   ({h W  
  C (97)capital expenditure control 资本支出控制   "X-"uIc  
  C (98)capital expenditure proposal资本支出申请   KWn.  
  C (99)capital funding planning 资本基金筹集计划   B1J2m^  
  C (100)capital gain 资本收益   gzp]hh@4  
  C (101)capital investment appraisal资本投资评估   L ?S#3@Pa  
  C (102)capital maintenance 资本保全   T{*!.+E  
  C (103)capital resource planning 资本资源计划   ohPDknHp  
  C (104)capital surplus 资本盈余   9Hs5u Be  
  C (105)capital turnover 资本周转率   ?b?YiK&yz  
  C (106)card 记录卡   9@YhAj   
  C (107)cash 现金   eY (JU5{  
  C (108)cash account 现金账户   bqQR";  
  C (109)cash book 现金账薄   v(Q-RR  
  C (110)cash cow 金牛产品   }J _# N.y  
  C (111)cash flow 现金流量   =u.hHkx  
  C (112)cash discounted 现金贴现   "lKR~Qi  
  C (113)cash flow budget 现金流量预算   [9~6, ;6  
  C (114)cash flow statement 现金流量表   2Gn26L 5  
  C (115)cash ledger 现金分类账   }IV=qW,  
  C (116)cash limit 现金限额   <p#+('N`  
  C (117)CCA 现时成本会计   x,QXOh\a  
  C (118)center 中心   =m?x5G^  
  C (119)changeover time 变更时间   %"AB\lL.  
  C (120)chartered entity 特许经济个体   |G P1[Q{  
  C (121)cheque 支票   xDn#=%~+x  
  C (122)cheque register 支票登记薄   R(#ZaFuo[  
  C (123)coin analysis 零钱分类   +3r4GEa Z  
  C (124)classification 分类   }%S#d&wh$_  
  C (125)clock card 工时卡   ;Lk07+3G  
  C (126)code 代码   1-8 G2e  
  C (127)commitment accounting 承诺确认会计   OTWp,$YA=  
  C (128)common cost 共同成本   h:<?)g~U  
  C (129)company limited byguarantee 有限担保责任公司   .\"8H1I\T  
C (130)company limited shares 股份有限公司   Jmun^Q/h  
  C (131)competitive position 竞争能力状况   _{?-=<V'_  
  C (132)concept 概念   =dY!-#yg!  
  C (133)conglomerate 跨行业企业   Z \;{e'#o  
  C (134)consistency concept 一致性概念   XM: \N$tg  
  C (135)consolidated accounts 合并报表   luCwP  
  C (136)consolidation accounting 合并会计   7K /quJ  
  C (137)consortium 财团   0W]vK$\F*  
  C (138)contingency plan 应急计划   />V& OX `  
  C (139)contingent liabilities 或有负债   t+A 9nvj)  
  C (140)continuous operation 连续生产   M)sAMfuUw  
  C (141)contra 抵消   v}Kj+9h  
  C (142)contract cost 合同成本   :[ll$5E.  
  C (143)contract costing 合同成本计算   ZO]P9b  
  C (144)contribution 贡献毛益   K8fC>iNbH  
  C (145)contribution centre 贡献中心   >4nQ&b.u  
  C (146)contribution chart 贡献图   Eb9n6Fg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `5MK(K :  
  C (148)contribution to salesration 贡献毛益对销售比率   :} DTK  
  C (149)control 控制   T< o8lL  
  C (150)control account 控制帐户   G)&S%R!i\N  
  C (151)control limits 控制限度   ,(z"s8N  
  C (152)controllability concept 可控制概念   Nt7z ]F`  
  C (153)controllable cost 可控制成本   0G(|`xG1q  
  C (154)conversion cost 加工成本   ?~tx@k$;Es  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?I ;PJj  
  C (156)corporate appraisal 公司评估   #E4|@}30`  
  C (157)corporate planning 公司计划   NwNjB w%v  
  C (158)corporate social reporting 公司社会报告   V6fJaZ  
  C (159)corporation 股份公司   h<bCm`qj  
  C (160)cost 成本   #F'8vf'r  
  C (161)cost account 成本帐户   Lm'+z97  
  C (162)cost accounting 成本会计   MCl-er"]D  
  C (163)cost accounting manual 成本手册   $dF$-y<[0  
  C (164)cost accounts calendar 成本报表的日历时间   W@Rb"5Gy+  
  C (165)cost adjustment 成本调整   .T#}3C/  
  C (166)cost allocation 成本分配   B9S@G{`  
  C (167)cost apportionment 成本分摊   +w8$-eFY  
  C (168)cost attribution 成本归属   JHg y&/  
  C (169)cost audit 成本审计   jm,cVo  
  C (170)cost behaviour 成本性态   ?$ M: 4mX  
  C (171)cost benefit analysis 成本效益分析   ?vmoRX  
  C (172)cost center 成本中心   a.fdCI]%  
  C (173)cost driver 成本动因
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