论坛风格切换切换到宽版
  • 2062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
\y7?w*K  
&m5^ YN$b  
注会《审计》英语常用词汇 7ZI{A*^vB  
HJr/N)d  
D&m1yl@\J  
  1.audit   审计 n`= S&oKH  
  2.attestation   鉴证 EG\L]fmD  
  3.credibility   可信赖程度 Wqv7  
  4.audit of financial statements 财务报表审计 `G":y[Q  
  5.agreed-upon procedures 执行商定程序 J.rS@Z`~7  
  6.high levels of assurance 高水平保证 |!K&h(J|  
  7.compilation 编制 No\#N/1@P  
  8.reliability 可靠性 ]yKwH 9sl  
  9.relevance 相关性 !$HuH6_[  
  10.professional skepticism 职业谨慎 HV!P]82Pa  
  11.objectivity 客观性 w'}s'gGE  
  12. professional competence 专业胜任能力 wSjy31  
  13.Senior/CPA-in-charge 项目经理 UP-2{zb |?  
  14.audit engagement letter 业务约定书 gS(JgN  
  15.recurring audit 连续审计 c Mi9 Z]  
  16.the client 委托人 K/(LF}  
  17.change CPA 更换注册会计 +PYR  
  18.the existing CPA 现任注册会计师 ,~;`@  
  19.the successor CPA 后任注册会计师 `*CoVx~fk  
  20.the preceding CPA前任注册会计师 a?Om;-i2`S  
  21.issue the audit report 出具审计报告 lJa-O  
  22.expert 专家 '_g&!zi8~  
  23.the board of directors 董事会 %/zHL?RqJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W9cvxsox  
  25.assess material misstatement risks评估重大错报风险 L\Oxyi<{  
  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 3znhpHO)  
  27.a general knowledge of —— 初步了解―――的情况 I-.? qcy~  
  28.a more knowledge of—— 进一步了解的情况 b c .Vy  
  29.the prior year‘s working papers 以前年度工作底稿 iP7KM*ks  
  30.minutes of meeting 会议纪要 Nt+UL/ 1]  
  31.business risks 经营风险 Q m9b:U~  
  32.appropriateness 适当性 mp3Dc  
  33.accounting estimate 会计估计 9F,XjPK=  
  34.management representations 管理层声明 IwFf8? 3  
  35.going concern assumption 持续经营假设 Qvny$sr2  
  36.audit plan 审计计划 l$BKE{rg  
  37.significant audit areas 重点审计领域 ~l+~MB  
  38.error 错误 rGH7S!\AM  
  39.fraud舞弊 >y+j!)\  
  40.modified or additional procedures 修改或追加审计程序 M]\"]H?  
  41.misappropriation of assets 侵占资产 J mF` 5  
  42.transactions without substance 虚假交易 9LQy 0Gx  
  43.unusual pressures 异常压力 gKU*@`6G  
  44.the suspected noncompliance 涉嫌存在违法行为 g 'L$m|  
  45.materialiy 重要性 #tPy0Q H  
  46.exceed the materiality level 超过重要性水平 'iYaA- 9j  
  47.approach the materiality level 接近重要性水平 K6<1&  
  48.an acceptably low level 可接受水平 IsL=DV/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b(ryk./ogx  
  50.misstatements or omissions 错报或漏报 Fo"' [`  
  51.aggregate 总计 fZd~},X  
  52.subsequent events 期后事项  4z|Yfvq  
  53.adjust the financial statements 调整财务报表 %4To@#c  
  54.perform additional audit procedures 实施追加的审计程序 RmN\;G?}  
  55.audit risk 审计风险 Q6Zh%\+h(  
  56.detection risk 检查风险 hYCyc -W  
  57.inappropriate audit opinion 不适当的审计意见 G `!;RX  
  58.material misstatement 重大的错报 /|e"0;{  
  59.tolerable misstatement 可容忍错报 Qzk/oH s  
  60.the acceptable level of detection risk 可接受的检查风险 Hi{!<e2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N~arxe (K  
  62.simall business 小规模企业 6a`_i  
  63.accounting system 会计系统 a-TsD}'X  
  64.test of control 控制测试 4d'tK ^X  
  65.walk-through test 穿行测试 S4~;bsSx  
  66.communication 沟通 NOmSLIgt7  
  67.flow chart 流程图 ,v1-y ?kB  
  68.reperformance of internal control 重新执行 r3{o _w  
  69.audit evidence 审计证据 %@M/)"k  
  70.substantive procedures 实质性程序 RZE:WE;5  
  71.assertions 认定 TA Yt:  
  72.esistence 存在 &9] [ ~$  
  73.occurrence 发生 *DoEDw  
  74.completeness 完整性 oB Bdk@  
  75.rights and obligations 权利和义务 a( {`<F  
  76.valuation and allocation 计价和分摊 cfe[6N  
  77.cutoff 截止 FkE CY  
  78.accuracy 准确性 f<'&_*7,|t  
  79.classification 分类 Zk;;~ESOU  
  80.inspection 检查 ~KfjT p#  
  81.supervision of counting 监盘 /0YNB)  
  82.observation 观察 +TX p;6pA  
  83.confirmation 函证  Ez1*}  
  84.computation 计算 yM D* >8/  
  85.analytical procedures 分析程序 8QZk0 O  
  86.vouch 核对 t_VHw'~"  
  87.trace 追查 |-aj$u%~  
  88.audit sampling 审计抽样 yZ)ScB^  
  89.error 误差 RBgkC+2  
  90.expected error 预期误差 5BCaE)J  
  91.population 总体 $BBfsaJPT  
  92.sampling risk 抽样风险 |)JoxqR  
  93.non- sampling risk 非抽样风险 @x J^JcE  
  94.sampling unit 抽样单位 x}>tX  
  95.statistical sampling 统计抽样 n _ez6{  
  96.tolerable error 可容忍误差 ujWHO$uz!  
  97.the risk of under reliance 信赖不足风险 `y6l^ep  
  98.the risk of over reliance 信赖过度风险 tw3d>H`  
  99.the risk of incorrect rejection 误拒风险 z=Vvb  
  100. the risk of incorrect acceptance 误受风险 yRi/YR#  
  101.working trial balance 试算平衡表 f"0H9  
  102.index and cross-referencing 索引和交叉索引 &{=~)>h  
  103.cash receipt 现金收入 %Z5k8  
  104.cash disbursement 现金支出 S+>]8ZY  
  105.bank statement 银行对账单 &s;%(c04A  
  106.bank reconciliation 银行存款余额调节表 XP;&iZ J  
  107.balance sheet date 资产负债表日 CijS=-  
  108.net realizable value 可变现净值 uN(~JPAw5  
  109.storeroom 仓库 I2DmM"-|  
  110.sale invoice 销售发票 kL|Y-(FPo%  
  111.price list 价目表 r;T /  
  112.positive confirmation request 积极式询证函 CGe'z  
  113.negative confirmation request 消极式询证函 9G8QzIac  
  114.purchase requisition 请购单 IP;@unBl  
  115.receiving report 验收报告 ,] {NZ9  
  116.gross margin 毛利 K]Cvk%  
  117.manufacturing overhead 制造费用 yl 8v&e{  
  118.material requisition 领料单 eo_T .q  
  119.inventory-taking 存货盘点 @ :4Kk 4g1  
  120.bond certificate 债券 ?(<AT]hV:  
  121.stock certificate 股票 U?lu@5 ^Z  
  122.audit report 审计报告 \ +xIH  
  123.entity 被审计单位 bv4cw#5z$9  
  124.addressee of the audit report 审计报告的收件人 mfN@tMp  
  125.unqualified opinion 无保留意见 D5m\u$~V  
  126.qualified opinion 保留意见 r=Q5=(hn   
  127.disclaimer of opinion 无法表示意见 Z%{f[|h9}  
  128.adverse opinion 否定意见
g&vEc1LNo  
?^vZ{B)&0E  
A (1)ABC 作业基础成本计算   l.W:6", w  
  A (2)absorbed overhead 已吸收制造费用 wf@2&vJ  
  A (3)absorption costing 吸收成本计算 g[jZ A[[  
  A (4)account 账户,报表   (*x "6)`  
  A (5)accounting postulate 会计假设   ^aW[~ c  
  A (6)accounting series release 会计公告文件   {|E7N"Qzg  
  A (7)accounting valuation 会计计价   Wu&Di8GhP  
  A (8)account sale 承销清单 Zn0fgQd  
  A (9)accountability concept 经营责任概念   VT7NWT J,  
  A (10)accountancy 会计职业   "\[>@_p h  
  A (11)accountant 会计师   F]*-i 55S  
  A (12)accounting 会计   %S#"pKE6 R  
  A (13)agency cost 代理成本   "y0 A<- ~  
  A (14)accounting bases 会计基础   KxwLKaImI  
  A (15)accounting manual 会计手册   =x'%zUgE  
  A (16)accounting period 会计期间   ~&:R\  
  A (17)accounting policies 会计方针    \(FDR  
  A (18)accounting rate of return 会计报酬率   -JENY|6  
  A (19)accounting reference date 会计参照日   ix+x-G  
  A (20)accounting reference period 会计参照期间   EvmmQ  
  A (21)accrual concept 应计概念   !?*!"S-Sl  
  A (22)accrual expenses 应计费用   ~Wm}M  
  A (23)acid test ration 速动比率(酸性测试比率)   )+,jal^7  
  A (24)acquisition 购置   Rk[ * p  
  A (25)acquisition accounting 收购会计   ^b %8_?2m  
  A (26)activity based accounting 作业基础成本计算   r![JPhei  
  A (27)adjusting events 调整事项   Q$L(fH kw  
  A (28)administrative expenses 行政管理费   34 Khg  
  A (29)advice note 发货通知   V9_HC f  
  A (30)amortization 摊销   ]Hy PJ  
  A (31)analytical review 分析性检查   <,4(3 >js  
  A (32)annual equivalent cost 年度等量成本法   Z;\"pP:  
  A (33)annual report and accounts 年度报告和报表   D#1~]d  
  A (34)appraisal cost 检验成本   QS*cd|7J;  
  A (35)appropriation account 盈余分配账户   oD@jtd>b%  
  A (36)articles of association 公司章程细则   -z$2pXT ^  
  A (37)assets 资产   S)@vl^3ec  
  A (38)assets cover 资产保障   /+`<X%^U  
  A (39)asset value per share 每股资产价值   jY+S,lD  
  A (40)associated company 联营公司   ]G PJ(+5  
  A (41)attainable standard 可达标准    ca*[n~np  
L_K\i?  
 A (42)attributable profit 可归属利润   qU*&49X  
  A (43)audit 审计   1DtMY|wP  
  A (44)audit report 审计报告   :yjK*"T|OD  
  A (45)auditing standards 审计准则   t`ceVS  
  A (46)authorized share capital 额定股本   >TnQ4^;v.  
  A (47)available hours 可用小时   '#PqI)P  
  A (48)avoidable costs 可避免成本 :;;WK~* #  
  B (49)back-to-back loan 易币贷款   2 U`W[  
  B (50)backflush accounting 倒退成本计算   2 RUR=%C  
  B (51)bad debts 坏帐   #x@lZ!Y  
  B (52)bad debts ratio 坏帐比率   !LOors za  
  B (53)bank charges 银行手续费   DbU;jorwu  
  B (54)bank overdraft 银行透支   bH&)rn  
  B (55)bank reconciliation 银行存款调节表   Ij}F<ZgZG  
  B (56)bank statement 银行对账单   xTFrrmxOf  
  B (57)bankruptcy 破产   D>b5Uwt  
  B (58)basis of apportionment 分摊基础   (2bZ]  
  B (59)batch 批量   6y,P4O*q  
  B (60)batch costing 分批成本计算   !FO^:V<|5  
  B (61)beta factor B(市场)风险因素   apD=>O  
  B (62)bill 账单   J7wQ=! g  
  B (63)bill of exchange 汇票   @ PoFxv  
  B (64)bill of landing 提单   Gh[`q7B Q  
  B (65)bill of materials 用料预计单   F:o #  
  B (66)bill payable 应付票据   Oqpl2Y"/  
  B (67)bill receivable 应收票据   R 4$ Q3vcH  
  B (68)bin card 存货记录卡   ,' r L'Ys  
  B (69)bonus 红利   O< tnM<"(  
  B (70)book-keeping 薄记   4!~ .6cp3  
  B (71)Boston classification 波士顿分类   }#HTO:r  
  B (72)breakeven chart 保本图   UcLNMn|  
  B (73)breakeven point 保本点   Q|= Q]$d  
  B (74)breaking-down time 复位时间   omv6_DdZ  
  B (75)budget 预算   ^Z>B/aJq  
  B (76)budget center 预算中心   b?]ly(  
  B (77)budget cost allowance 预算成本折让   ]8m_*I!  
  B (78)budget manual 预算手册   k/_8!^:'  
  B (79)budget period 预算期间   seuN,jpt  
  B (80)budgetary control 预算控制   B(\r+"PB  
  B (81)budgeted capacity 预算生产能力   yI.}3y{^5  
  B (82)burden 制造费用   ;j>Vt?:Pw  
  B (83)business center 经营中心   2@3.xG  
  B (84)business entity 营业个体   Bq~hV;9nf  
  B (85)business unit 经营单位   {nQ)4.e6  
 B (86)buy-out management 管理性购买产权   MO~~=]Y'  
  B (87)by-product 副产品 5Hwo)S]r  
  C (88)called-up share capital 催缴股本   S@}B:}2  
  C (89)capacity 生产能力   v=*Bb3dt  
  C (90)capacity ratios 生产能力比率   6/mkJj+"  
  C (91)capital 资本   UROj9CO v  
  C (92)capital assets pricing model资本资产计价模式   fEj9R@u+h  
  C (93)capital commitment 承诺资本   _[TH@fO6:  
  C (94)capital employed 已运用的资本   OJ35En  
  C (95)capital expenditure 资本支出   sArje(5Eo  
  C (96)capital expenditureauthorization 资本支出核准   2fzKdkJhe  
  C (97)capital expenditure control 资本支出控制   ?{"XrQw  
  C (98)capital expenditure proposal资本支出申请    xA&  
  C (99)capital funding planning 资本基金筹集计划   XJmFJafQD  
  C (100)capital gain 资本收益   ~[zFQ)([  
  C (101)capital investment appraisal资本投资评估   WjY{rM,K  
  C (102)capital maintenance 资本保全   MjQ[^%lfL  
  C (103)capital resource planning 资本资源计划   %Ui{=920  
  C (104)capital surplus 资本盈余   my\o P(e\  
  C (105)capital turnover 资本周转率   :vYt Mp  
  C (106)card 记录卡   *b Ci2mbm@  
  C (107)cash 现金   9U|<q  
  C (108)cash account 现金账户   1iNsX\M  
  C (109)cash book 现金账薄   f`hyYp`d5  
  C (110)cash cow 金牛产品   kRN|TDx(  
  C (111)cash flow 现金流量   X(GmiH /E  
  C (112)cash discounted 现金贴现   -yC:?  
  C (113)cash flow budget 现金流量预算   +z:CZ(fb  
  C (114)cash flow statement 现金流量表   QN_)3lm  
  C (115)cash ledger 现金分类账   c$Xe.:QY  
  C (116)cash limit 现金限额   ]~ !X iCqu  
  C (117)CCA 现时成本会计   `E} p77  
  C (118)center 中心   W!/vm  
  C (119)changeover time 变更时间   t1e4H=d>  
  C (120)chartered entity 特许经济个体   x?,~TC4  
  C (121)cheque 支票   8%o~4u3  
  C (122)cheque register 支票登记薄   ~~C6)N~1  
  C (123)coin analysis 零钱分类   G;(onJz  
  C (124)classification 分类   X,RT<GNNb  
  C (125)clock card 工时卡   [ 8F \;  
  C (126)code 代码   C9<4~IM w  
  C (127)commitment accounting 承诺确认会计   brg" :V1a  
  C (128)common cost 共同成本   ycgfZ 3K  
  C (129)company limited byguarantee 有限担保责任公司   8yE!7$Mj  
C (130)company limited shares 股份有限公司   mi7sBA9L8  
  C (131)competitive position 竞争能力状况   ^Sy^+= wK3  
  C (132)concept 概念   C(-[ Y!  
  C (133)conglomerate 跨行业企业   3<c*v/L{C\  
  C (134)consistency concept 一致性概念   |EF>Y9   
  C (135)consolidated accounts 合并报表   O6y @G .+  
  C (136)consolidation accounting 合并会计   paW'R+Rck  
  C (137)consortium 财团   9v~1We;{$  
  C (138)contingency plan 应急计划   ?VwK2w$&={  
  C (139)contingent liabilities 或有负债   hzaLx8L  
  C (140)continuous operation 连续生产   UhsO\9}qH  
  C (141)contra 抵消   ("_Q  
  C (142)contract cost 合同成本   L)q`D2|'  
  C (143)contract costing 合同成本计算   A)8rk_92Q  
  C (144)contribution 贡献毛益   n}19?K]g  
  C (145)contribution centre 贡献中心   Dba+z-3Nzy  
  C (146)contribution chart 贡献图   QT#b>xV)1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   XjX 2[*l  
  C (148)contribution to salesration 贡献毛益对销售比率   qh%i5Mu  
  C (149)control 控制   hzaU8kb  
  C (150)control account 控制帐户   __ 8&Jv\  
  C (151)control limits 控制限度   j7f5|^/x3  
  C (152)controllability concept 可控制概念   $zdd=.!KiK  
  C (153)controllable cost 可控制成本   vx'l> @]k  
  C (154)conversion cost 加工成本   f, |QAj=a  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >f>V5L%1  
  C (156)corporate appraisal 公司评估   ,1,&b_  
  C (157)corporate planning 公司计划   qtO1hZ  
  C (158)corporate social reporting 公司社会报告   nt7|f,_J  
  C (159)corporation 股份公司   {`a(Tl8V  
  C (160)cost 成本   W:WQaF`2x  
  C (161)cost account 成本帐户   !6lOIgn  
  C (162)cost accounting 成本会计   wY/bA}%  
  C (163)cost accounting manual 成本手册   > 84e`aGE  
  C (164)cost accounts calendar 成本报表的日历时间   _0K.Fk*(!  
  C (165)cost adjustment 成本调整   WhH!U0  
  C (166)cost allocation 成本分配   "c6<zP  
  C (167)cost apportionment 成本分摊   4iwf\#  
  C (168)cost attribution 成本归属   a_Jb> }  
  C (169)cost audit 成本审计   -!l^]MU  
  C (170)cost behaviour 成本性态   GjEqU;XBi  
  C (171)cost benefit analysis 成本效益分析   yx2z%E  
  C (172)cost center 成本中心   f_rp<R>Uu  
  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