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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 QDT{Xg* I  
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  1.audit   审计 #~-&&S4a.J  
  2.attestation   鉴证 ~0r.3KTl"Y  
  3.credibility   可信赖程度 -%gd')@SfD  
  4.audit of financial statements 财务报表审计 P 7.8tM2}  
  5.agreed-upon procedures 执行商定程序 lLFBop  
  6.high levels of assurance 高水平保证 Y+`-~ 88  
  7.compilation 编制 0?;Hmq3  
  8.reliability 可靠性 l3#dfW{  
  9.relevance 相关性 0uJzff!|  
  10.professional skepticism 职业谨慎 (?3 \.tQ}}  
  11.objectivity 客观性 '2J6%Gg  
  12. professional competence 专业胜任能力 U\ E{-7  
  13.Senior/CPA-in-charge 项目经理 }vA nP]!A5  
  14.audit engagement letter 业务约定书 A*U'SCg(G  
  15.recurring audit 连续审计 \bQ!> l\  
  16.the client 委托人 G$`4.,g  
  17.change CPA 更换注册会计 JG4*B|3  
  18.the existing CPA 现任注册会计师 gN'i+mQcu  
  19.the successor CPA 后任注册会计师 ]`H.qV  
  20.the preceding CPA前任注册会计师 Qr-J-2s?B  
  21.issue the audit report 出具审计报告 u#,'ys  
  22.expert 专家 v oS"X  
  23.the board of directors 董事会 LU7)F,ok  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r<N*N,~  
  25.assess material misstatement risks评估重大错报风险 Zt0%E <C{  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "t&k{\$\  
  27.a general knowledge of —— 初步了解―――的情况 WB [G!'  
  28.a more knowledge of—— 进一步了解的情况 D2 cIVx3:(  
  29.the prior year‘s working papers 以前年度工作底稿 (Tb0PzA  
  30.minutes of meeting 会议纪要 zd 4y5/aoS  
  31.business risks 经营风险 w>BFgb?  
  32.appropriateness 适当性 Hz3X*G\5b  
  33.accounting estimate 会计估计  `e=n( D  
  34.management representations 管理层声明 I>o; %}   
  35.going concern assumption 持续经营假设 'J0s%m|j  
  36.audit plan 审计计划 0F'UFn>{  
  37.significant audit areas 重点审计领域 aDv/kFfn  
  38.error 错误 i*w-Q=  
  39.fraud舞弊 w} q@VVB%  
  40.modified or additional procedures 修改或追加审计程序 U`_vF~el~  
  41.misappropriation of assets 侵占资产 Xq!tXJ)  
  42.transactions without substance 虚假交易 Cj\+u\U #  
  43.unusual pressures 异常压力 ,[1`'nN@g  
  44.the suspected noncompliance 涉嫌存在违法行为 xxcDd_z  
  45.materialiy 重要性 gO!h<1!  
  46.exceed the materiality level 超过重要性水平 na:^7:I  
  47.approach the materiality level 接近重要性水平 :!!`!*!JH  
  48.an acceptably low level 可接受水平 hdqls0 r  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Qf(e'e  
  50.misstatements or omissions 错报或漏报 lj*913aFh  
  51.aggregate 总计 x i,wL0{  
  52.subsequent events 期后事项 iB`]Z@ZC  
  53.adjust the financial statements 调整财务报表 (w B[ ]O$@  
  54.perform additional audit procedures 实施追加的审计程序 :FpBz~!a  
  55.audit risk 审计风险 B4&pBiG&f6  
  56.detection risk 检查风险 ''Ec-b6Q-  
  57.inappropriate audit opinion 不适当的审计意见 5mVu]T`  
  58.material misstatement 重大的错报 6mpUk.M"  
  59.tolerable misstatement 可容忍错报 e"mfJY  
  60.the acceptable level of detection risk 可接受的检查风险 Ao0PFY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 T-i]O*u  
  62.simall business 小规模企业 J c^ozw  
  63.accounting system 会计系统 (kOv  
  64.test of control 控制测试 <yO9j   
  65.walk-through test 穿行测试 :E`l(sI7J}  
  66.communication 沟通 (HKm2JuFG  
  67.flow chart 流程图 XPTB,1g+f  
  68.reperformance of internal control 重新执行 ;#yz i2f  
  69.audit evidence 审计证据 ^:ngHue8~  
  70.substantive procedures 实质性程序 )pa|uH +N  
  71.assertions 认定 @?? 6)C  
  72.esistence 存在 Vs"Q-?  
  73.occurrence 发生 C YKGf1;If  
  74.completeness 完整性 *OcptmY<  
  75.rights and obligations 权利和义务 &r!>2$B\  
  76.valuation and allocation 计价和分摊 H9!*DA<W  
  77.cutoff 截止 Te#[+B?  
  78.accuracy 准确性 OXV@LYP@  
  79.classification 分类 YWFHiB7x  
  80.inspection 检查 Ve) :I  
  81.supervision of counting 监盘 t}l<#X5  
  82.observation 观察 1bs95Fh9Q  
  83.confirmation 函证 HX*U2<^  
  84.computation 计算 [' 1?'*  
  85.analytical procedures 分析程序 vdzC2T  
  86.vouch 核对 YaNVpLA  
  87.trace 追查 ,DLNI0uV  
  88.audit sampling 审计抽样 ]!w52kF7  
  89.error 误差 y&]D2"I  
  90.expected error 预期误差 pl&GFf o  
  91.population 总体 m:CpDxzbf  
  92.sampling risk 抽样风险 wX;NU4)n  
  93.non- sampling risk 非抽样风险 b1!%xdy_T  
  94.sampling unit 抽样单位 !/ j|\_O  
  95.statistical sampling 统计抽样 o*'3N/D~  
  96.tolerable error 可容忍误差 ~VF,qspO  
  97.the risk of under reliance 信赖不足风险 w2GY,,R  
  98.the risk of over reliance 信赖过度风险 HjD= .Q  
  99.the risk of incorrect rejection 误拒风险 5w3'yA<vE  
  100. the risk of incorrect acceptance 误受风险 BJ/%{ C`g  
  101.working trial balance 试算平衡表 o\[nGf C&  
  102.index and cross-referencing 索引和交叉索引 r; !us~  
  103.cash receipt 现金收入 4R6 .GO  
  104.cash disbursement 现金支出 ']x]X ,  
  105.bank statement 银行对账单 9,+L NZ'k  
  106.bank reconciliation 银行存款余额调节表 7lu;lAAP  
  107.balance sheet date 资产负债表日 u}_q'=<\  
  108.net realizable value 可变现净值 dtm@G|Ij  
  109.storeroom 仓库 S)?B  I  
  110.sale invoice 销售发票 St<\qC  
  111.price list 价目表 ERplDSfO-  
  112.positive confirmation request 积极式询证函 4esf&-gG  
  113.negative confirmation request 消极式询证函 `h#JDcT;a  
  114.purchase requisition 请购单 ><HXd+- sd  
  115.receiving report 验收报告  ` (<>`  
  116.gross margin 毛利 9AaixI  
  117.manufacturing overhead 制造费用 yM xS'j1  
  118.material requisition 领料单 WxdYvmp6z[  
  119.inventory-taking 存货盘点 ga1RMRu+  
  120.bond certificate 债券 ^+&}:9Ml  
  121.stock certificate 股票 O"GzeEY7  
  122.audit report 审计报告 'yqp   
  123.entity 被审计单位 ~ nIZ g5  
  124.addressee of the audit report 审计报告的收件人 f,*e?9@;s  
  125.unqualified opinion 无保留意见 N !:&$z-  
  126.qualified opinion 保留意见 URwFNOM2  
  127.disclaimer of opinion 无法表示意见 #'T@mA  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ghz)=3  
  A (2)absorbed overhead 已吸收制造费用 _G42|lA$/  
  A (3)absorption costing 吸收成本计算 ):\L#>:w  
  A (4)account 账户,报表   aqlYB7  
  A (5)accounting postulate 会计假设   <JlKtR&nSo  
  A (6)accounting series release 会计公告文件   >:Ec   
  A (7)accounting valuation 会计计价   &q+ %OPV  
  A (8)account sale 承销清单 "[G P)nC  
  A (9)accountability concept 经营责任概念   #cA}B L!3  
  A (10)accountancy 会计职业   <W1!n$V ]  
  A (11)accountant 会计师   3ul  
  A (12)accounting 会计   azSS:=A  
  A (13)agency cost 代理成本   f|EWu  
  A (14)accounting bases 会计基础   Sc(2c.HO*  
  A (15)accounting manual 会计手册   ' x|B'  
  A (16)accounting period 会计期间   cuHs`{u@P  
  A (17)accounting policies 会计方针   ^,50]uX_  
  A (18)accounting rate of return 会计报酬率   4V=dD<3m  
  A (19)accounting reference date 会计参照日   3j2}n o8O  
  A (20)accounting reference period 会计参照期间   -$*YN{D+  
  A (21)accrual concept 应计概念   v^pE= f*/  
  A (22)accrual expenses 应计费用   CUoMB r  
  A (23)acid test ration 速动比率(酸性测试比率)   w% M0Mu  
  A (24)acquisition 购置   /[mCK3_  
  A (25)acquisition accounting 收购会计   (jXgJ " m  
  A (26)activity based accounting 作业基础成本计算   /bVI'fT  
  A (27)adjusting events 调整事项   |h;MA,qv a  
  A (28)administrative expenses 行政管理费   F4@h} T5)  
  A (29)advice note 发货通知   = hpX2/]  
  A (30)amortization 摊销   -?ip?[Z  
  A (31)analytical review 分析性检查   $`i&\O2*  
  A (32)annual equivalent cost 年度等量成本法   b'G4KNW  
  A (33)annual report and accounts 年度报告和报表   A ="h}9ok  
  A (34)appraisal cost 检验成本   >q}EZC  
  A (35)appropriation account 盈余分配账户   <I} k%q'  
  A (36)articles of association 公司章程细则   $0WAhq  
  A (37)assets 资产   6oC(09  
  A (38)assets cover 资产保障   sUA)I%Q!  
  A (39)asset value per share 每股资产价值   j1g^Q$B>m  
  A (40)associated company 联营公司   V'_^g7}l&  
  A (41)attainable standard 可达标准   *l|CrUa  
+Q{jV^IT9  
 A (42)attributable profit 可归属利润   [scPs,5Y  
  A (43)audit 审计   3)=$BSC%  
  A (44)audit report 审计报告   \aG>(Mr  
  A (45)auditing standards 审计准则   R|_?yV[  
  A (46)authorized share capital 额定股本   z19y>j  
  A (47)available hours 可用小时   [!v:fj  
  A (48)avoidable costs 可避免成本 9nB:=`T9  
  B (49)back-to-back loan 易币贷款   O,7P6  
  B (50)backflush accounting 倒退成本计算   5}1cNp6@  
  B (51)bad debts 坏帐   yNO5h]o  
  B (52)bad debts ratio 坏帐比率   Yx,  
  B (53)bank charges 银行手续费   S\Q/ "Y  
  B (54)bank overdraft 银行透支   o zv><e#  
  B (55)bank reconciliation 银行存款调节表   d6_ CsqV  
  B (56)bank statement 银行对账单   sb;81?|  
  B (57)bankruptcy 破产   DBOz<|  
  B (58)basis of apportionment 分摊基础   1Azigd0%  
  B (59)batch 批量   Pb !kl #  
  B (60)batch costing 分批成本计算   8c#u"qF  
  B (61)beta factor B(市场)风险因素   {>Zc#U'  
  B (62)bill 账单   $U<xrN>O  
  B (63)bill of exchange 汇票   9c<lFZb;  
  B (64)bill of landing 提单   RTSg=    
  B (65)bill of materials 用料预计单   TfMuQi'>  
  B (66)bill payable 应付票据   1 Ocyrn  
  B (67)bill receivable 应收票据   R}*e%EG/  
  B (68)bin card 存货记录卡   6kHAoERp  
  B (69)bonus 红利   s fazrz`h  
  B (70)book-keeping 薄记   >0{{ loqq  
  B (71)Boston classification 波士顿分类   U$qSMkj6RK  
  B (72)breakeven chart 保本图   ]^"*Fdn  
  B (73)breakeven point 保本点   \6*3&p  
  B (74)breaking-down time 复位时间   +oeO 0  
  B (75)budget 预算   p1CY?K  
  B (76)budget center 预算中心   nKch _Jb  
  B (77)budget cost allowance 预算成本折让   ~c+0SuJ  
  B (78)budget manual 预算手册    z>hA1*Ti  
  B (79)budget period 预算期间   oC"c%e8  
  B (80)budgetary control 预算控制   (`xhh  
  B (81)budgeted capacity 预算生产能力   Ly lw('zZ  
  B (82)burden 制造费用   GYZzWN}U  
  B (83)business center 经营中心   ,qyH B2v  
  B (84)business entity 营业个体   q*,];j/>k  
  B (85)business unit 经营单位   nJlrBf_Kj  
 B (86)buy-out management 管理性购买产权   In5' (UHW:  
  B (87)by-product 副产品 GRS[r@W[1  
  C (88)called-up share capital 催缴股本   byoDGUv  
  C (89)capacity 生产能力   "^yTH/m  
  C (90)capacity ratios 生产能力比率   -Z Bk^p  
  C (91)capital 资本   A2!7a}*1(  
  C (92)capital assets pricing model资本资产计价模式   noV]+1#"V  
  C (93)capital commitment 承诺资本   z`]'~  
  C (94)capital employed 已运用的资本   t L}i%7  
  C (95)capital expenditure 资本支出   H0_hQ:K   
  C (96)capital expenditureauthorization 资本支出核准   9=89)TrY  
  C (97)capital expenditure control 资本支出控制   :VX?j 3qW  
  C (98)capital expenditure proposal资本支出申请   aj85vON1`  
  C (99)capital funding planning 资本基金筹集计划   + v{<<  
  C (100)capital gain 资本收益   aHvTbpJ  
  C (101)capital investment appraisal资本投资评估   tgKmC I  
  C (102)capital maintenance 资本保全   43^%f-J 5  
  C (103)capital resource planning 资本资源计划   F_$eu-y  
  C (104)capital surplus 资本盈余   -=I*{dzly  
  C (105)capital turnover 资本周转率   {=VauF  
  C (106)card 记录卡   <:fjWy  
  C (107)cash 现金   2' $ p(  
  C (108)cash account 现金账户   1$]4g/":o  
  C (109)cash book 现金账薄   4Bsx[~ u&  
  C (110)cash cow 金牛产品   3~iIo&NZ  
  C (111)cash flow 现金流量   sFqZ@t}~  
  C (112)cash discounted 现金贴现   -y;SR+  
  C (113)cash flow budget 现金流量预算   e/'d0Gb-  
  C (114)cash flow statement 现金流量表   7;ZSeQ yC  
  C (115)cash ledger 现金分类账   u(S~V+<@Z  
  C (116)cash limit 现金限额   LxC*{ t/>8  
  C (117)CCA 现时成本会计   |f# ~#Y2v  
  C (118)center 中心   g-q~0  
  C (119)changeover time 变更时间   VQI  
  C (120)chartered entity 特许经济个体   OQIQ   
  C (121)cheque 支票   CA, &R <]  
  C (122)cheque register 支票登记薄   L}7c{6!F7  
  C (123)coin analysis 零钱分类   X`YAJG  
  C (124)classification 分类   rZm|7A)i  
  C (125)clock card 工时卡   c;C:$B7  
  C (126)code 代码   96x0'IsaG  
  C (127)commitment accounting 承诺确认会计   GdVq+,Ge  
  C (128)common cost 共同成本   }D-h=,];  
  C (129)company limited byguarantee 有限担保责任公司   Y5M>&}N  
C (130)company limited shares 股份有限公司   48 1J=8H  
  C (131)competitive position 竞争能力状况   t&MJSFkiA  
  C (132)concept 概念   |}P4Gr}6  
  C (133)conglomerate 跨行业企业   `uo'w:Q  
  C (134)consistency concept 一致性概念   Lwm2:_\_b  
  C (135)consolidated accounts 合并报表   ?]+{2&&$  
  C (136)consolidation accounting 合并会计   H48`z'o  
  C (137)consortium 财团   zcnp?%  
  C (138)contingency plan 应急计划   ="hh=x.5J  
  C (139)contingent liabilities 或有负债   xcz[w}{eEq  
  C (140)continuous operation 连续生产   3eX;T +|o  
  C (141)contra 抵消   k\rzvo=U  
  C (142)contract cost 合同成本   "$#X[ .  
  C (143)contract costing 合同成本计算   7m3| 2Qv  
  C (144)contribution 贡献毛益   u?6L.^Op  
  C (145)contribution centre 贡献中心   G41 gil6k  
  C (146)contribution chart 贡献图   5RD\XgyN]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]NgK(I U  
  C (148)contribution to salesration 贡献毛益对销售比率   7/%{7q3G>  
  C (149)control 控制   *<Yn  
  C (150)control account 控制帐户   'i#m%D`dt  
  C (151)control limits 控制限度   +c$]Q-(  
  C (152)controllability concept 可控制概念   Q[+&n*  
  C (153)controllable cost 可控制成本   0EiURVX  
  C (154)conversion cost 加工成本   c]3% wL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   DdJ>1504  
  C (156)corporate appraisal 公司评估   ocOzQ13@Y  
  C (157)corporate planning 公司计划   =g| e- XC  
  C (158)corporate social reporting 公司社会报告   ~$xLR/{y  
  C (159)corporation 股份公司   #~<cp)!3  
  C (160)cost 成本   Ct2 m l  
  C (161)cost account 成本帐户   ) in hPd  
  C (162)cost accounting 成本会计   =8FV&|fP  
  C (163)cost accounting manual 成本手册   l+g\xUP  
  C (164)cost accounts calendar 成本报表的日历时间   gw [\7  
  C (165)cost adjustment 成本调整   `D)ay  
  C (166)cost allocation 成本分配   it V @U  
  C (167)cost apportionment 成本分摊   CZaUrr  
  C (168)cost attribution 成本归属   g_'F(An  
  C (169)cost audit 成本审计   49. @Uzo  
  C (170)cost behaviour 成本性态   >; a_i>[  
  C (171)cost benefit analysis 成本效益分析   G=?2{c}U  
  C (172)cost center 成本中心   {v{qPYNyh  
  C (173)cost driver 成本动因
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