论坛风格切换切换到宽版
  • 2141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
UW*[)yw]  
w%&lCu@v  
注会《审计》英语常用词汇 |T~C($9  
gN|[n.W4  
 ;#G)([  
  1.audit   审计 SyFO f  
  2.attestation   鉴证 {%ZD ^YSA  
  3.credibility   可信赖程度 JW;DA E<  
  4.audit of financial statements 财务报表审计 r7r>1W%4  
  5.agreed-upon procedures 执行商定程序  <taN3  
  6.high levels of assurance 高水平保证 1H{M0e  
  7.compilation 编制 | - l)$i@  
  8.reliability 可靠性 %]Gm  
  9.relevance 相关性 {#aW")x^#  
  10.professional skepticism 职业谨慎 i>w'$ {  
  11.objectivity 客观性 T> cvV  
  12. professional competence 专业胜任能力 ?+)O4?#  
  13.Senior/CPA-in-charge 项目经理 p}%T`e=Z9  
  14.audit engagement letter 业务约定书 Ly1V@  
  15.recurring audit 连续审计 TQyi -Dc  
  16.the client 委托人 ^| L@f  
  17.change CPA 更换注册会计 <\< [J0  
  18.the existing CPA 现任注册会计师 Zb<IZ)i#1  
  19.the successor CPA 后任注册会计师 C=& 7V  
  20.the preceding CPA前任注册会计师 kGsd3t!'  
  21.issue the audit report 出具审计报告 S3rN]!B+  
  22.expert 专家 _zq"<Q c  
  23.the board of directors 董事会 #;59THdtPk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pBV_'A}ioh  
  25.assess material misstatement risks评估重大错报风险 og<mFbqkq7  
  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 RM8p[lfX  
  27.a general knowledge of —— 初步了解―――的情况 =c 3;@CO  
  28.a more knowledge of—— 进一步了解的情况 e"9 u}-Q@  
  29.the prior year‘s working papers 以前年度工作底稿 !e?g"5r{Bv  
  30.minutes of meeting 会议纪要 WV]%llj^  
  31.business risks 经营风险 ##~";j  
  32.appropriateness 适当性 Y;yt m #=  
  33.accounting estimate 会计估计 AsyJDt'i  
  34.management representations 管理层声明 #flOaRl.  
  35.going concern assumption 持续经营假设 f>\guuG  
  36.audit plan 审计计划 f$Fa*O-  
  37.significant audit areas 重点审计领域 CPssk,q~C  
  38.error 错误 ?;Ck]l#5ys  
  39.fraud舞弊 rxZ%vzVQ>  
  40.modified or additional procedures 修改或追加审计程序 $\BRX\6(-  
  41.misappropriation of assets 侵占资产 \8v{9Yb  
  42.transactions without substance 虚假交易 {[~cQgCI  
  43.unusual pressures 异常压力 $I40 hk  
  44.the suspected noncompliance 涉嫌存在违法行为 $e66jV  
  45.materialiy 重要性 cNX,%  
  46.exceed the materiality level 超过重要性水平 3T)GUzt`  
  47.approach the materiality level 接近重要性水平 <BoDLvW>  
  48.an acceptably low level 可接受水平 egcJ@Of  
  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 >*#clf;@p  
  50.misstatements or omissions 错报或漏报 9aYDi)  
  51.aggregate 总计 Vsh7>|@  
  52.subsequent events 期后事项 am >X7  
  53.adjust the financial statements 调整财务报表 !QK ~l  
  54.perform additional audit procedures 实施追加的审计程序 ~^#F5w"  
  55.audit risk 审计风险  d~B ]s  
  56.detection risk 检查风险 DA'A-C2  
  57.inappropriate audit opinion 不适当的审计意见 Jj=0{(X  
  58.material misstatement 重大的错报 |DAe2RK  
  59.tolerable misstatement 可容忍错报 ^B[%|{cO  
  60.the acceptable level of detection risk 可接受的检查风险 {k.Dy92  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 . C_\xb  
  62.simall business 小规模企业 *~b3FLzq  
  63.accounting system 会计系统  ,})x1y  
  64.test of control 控制测试 Z|&Y1k-h  
  65.walk-through test 穿行测试 t Dx!m~[  
  66.communication 沟通 $6\-8zNk  
  67.flow chart 流程图 LwDm(gG  
  68.reperformance of internal control 重新执行 N<bNJD}  
  69.audit evidence 审计证据 Xq "@Z  
  70.substantive procedures 实质性程序 =Kdd+g!  
  71.assertions 认定 ]^9B%t s9  
  72.esistence 存在 (A TvH_Z  
  73.occurrence 发生 #P:o  
  74.completeness 完整性 0@;kD]Z  
  75.rights and obligations 权利和义务 %si5cc?  
  76.valuation and allocation 计价和分摊 n^O Wz4  
  77.cutoff 截止 " jefB6k9h  
  78.accuracy 准确性  xi5/Wc6  
  79.classification 分类 6n9;t\'Gt  
  80.inspection 检查 }2qmL$  
  81.supervision of counting 监盘 vwZd@%BO  
  82.observation 观察 ISo{>@a-  
  83.confirmation 函证 c-S_{~~  
  84.computation 计算 XI6LPA0%  
  85.analytical procedures 分析程序 4}nsW}jCc  
  86.vouch 核对 A)I4 `3E  
  87.trace 追查 slSQ\;CDA  
  88.audit sampling 审计抽样 z:PH _N~  
  89.error 误差 0:K4,  
  90.expected error 预期误差 s^nPSY!  
  91.population 总体 =\v./Q-  
  92.sampling risk 抽样风险 7/c[ f  
  93.non- sampling risk 非抽样风险 mG,%f"b0  
  94.sampling unit 抽样单位 J)6A,:wt  
  95.statistical sampling 统计抽样 cI#2MjL  
  96.tolerable error 可容忍误差 9:tvk l  
  97.the risk of under reliance 信赖不足风险 lN V%R(  
  98.the risk of over reliance 信赖过度风险 ]V9z)uz  
  99.the risk of incorrect rejection 误拒风险 ~r`~I"ZK7^  
  100. the risk of incorrect acceptance 误受风险 F12tOSfu*  
  101.working trial balance 试算平衡表 qK ,mG {  
  102.index and cross-referencing 索引和交叉索引 {,r7dxI)`  
  103.cash receipt 现金收入 D8+68_BEM  
  104.cash disbursement 现金支出 7Gb(&'n  
  105.bank statement 银行对账单 "z+Z8l1.  
  106.bank reconciliation 银行存款余额调节表 [.e Y xZ{=  
  107.balance sheet date 资产负债表日 2Z]<MiAxD  
  108.net realizable value 可变现净值 p_hljgOV  
  109.storeroom 仓库 bI^zwK,@4  
  110.sale invoice 销售发票 A=X2zm>9  
  111.price list 价目表 ~<0!sE&y  
  112.positive confirmation request 积极式询证函 r30t`o12i  
  113.negative confirmation request 消极式询证函 {.7ve<K  
  114.purchase requisition 请购单 QiU!;!s  
  115.receiving report 验收报告 -e_+x'uF  
  116.gross margin 毛利 T7W*S-IW  
  117.manufacturing overhead 制造费用 8.e k_ r  
  118.material requisition 领料单  )]2yTG[  
  119.inventory-taking 存货盘点 /f!_dJ^  
  120.bond certificate 债券 H !dUQ  
  121.stock certificate 股票 nU"V@_?\  
  122.audit report 审计报告 Gmcx#?|Tx  
  123.entity 被审计单位 C7=Q!UK`\  
  124.addressee of the audit report 审计报告的收件人 yVPkJ  
  125.unqualified opinion 无保留意见 Yuy7TeJRx  
  126.qualified opinion 保留意见 }vOUf# ^k  
  127.disclaimer of opinion 无法表示意见 lu @#)  
  128.adverse opinion 否定意见
Fjc+{;x  
rN|c0N  
A (1)ABC 作业基础成本计算   Qi^MfHW  
  A (2)absorbed overhead 已吸收制造费用 w;$@</  
  A (3)absorption costing 吸收成本计算 "A jtNL5  
  A (4)account 账户,报表   x{io* sY-  
  A (5)accounting postulate 会计假设   zE V J  
  A (6)accounting series release 会计公告文件   rVko j;[  
  A (7)accounting valuation 会计计价   Fz+0h"  
  A (8)account sale 承销清单 R6 w K'  
  A (9)accountability concept 经营责任概念   Y^gK^ ?K  
  A (10)accountancy 会计职业   an3HKfv  
  A (11)accountant 会计师   %l@Q&)f8e  
  A (12)accounting 会计   eafy5vN[zX  
  A (13)agency cost 代理成本   u!2.[CV  
  A (14)accounting bases 会计基础   J WG7QH  
  A (15)accounting manual 会计手册   #)%N+Odnr  
  A (16)accounting period 会计期间   r;w_B %9  
  A (17)accounting policies 会计方针   9d2#=IJm  
  A (18)accounting rate of return 会计报酬率   z;x `dOP  
  A (19)accounting reference date 会计参照日   ZNPzQ:I@  
  A (20)accounting reference period 会计参照期间   V"VWHAu*.w  
  A (21)accrual concept 应计概念   =$5[uI2  
  A (22)accrual expenses 应计费用   w <]7:/  
  A (23)acid test ration 速动比率(酸性测试比率)   [d!C6FT  
  A (24)acquisition 购置   RVfRGc^lK  
  A (25)acquisition accounting 收购会计   z]>aWH}$  
  A (26)activity based accounting 作业基础成本计算   fiTMS:  
  A (27)adjusting events 调整事项   ] K7>R0  
  A (28)administrative expenses 行政管理费   k>{i_`*  
  A (29)advice note 发货通知   -5\aL"?4  
  A (30)amortization 摊销    $J mL)r  
  A (31)analytical review 分析性检查   mM~!68lR  
  A (32)annual equivalent cost 年度等量成本法    1$idF  
  A (33)annual report and accounts 年度报告和报表   *Rshzv[  
  A (34)appraisal cost 检验成本   (7 Mn%Jp  
  A (35)appropriation account 盈余分配账户   PKC``+K i  
  A (36)articles of association 公司章程细则   0c1}?$f[?%  
  A (37)assets 资产   h`%K \C  
  A (38)assets cover 资产保障   L&ws[8-  
  A (39)asset value per share 每股资产价值   HH6b{f@ ^  
  A (40)associated company 联营公司   p)ta c*US  
  A (41)attainable standard 可达标准   &tZ?%sr  
}Iub{3 0mp  
 A (42)attributable profit 可归属利润   VO(Ck\i}  
  A (43)audit 审计   oO @6c%  
  A (44)audit report 审计报告   ?O Km~ Ek  
  A (45)auditing standards 审计准则   "<6pp4*I  
  A (46)authorized share capital 额定股本   iCN@G&rVw  
  A (47)available hours 可用小时   P0Na<)\'Y!  
  A (48)avoidable costs 可避免成本 |dD!@K  
  B (49)back-to-back loan 易币贷款   oAWk<B(@  
  B (50)backflush accounting 倒退成本计算   @.*[CC;&  
  B (51)bad debts 坏帐   *ILS/`mdav  
  B (52)bad debts ratio 坏帐比率   XoSjYG(>,  
  B (53)bank charges 银行手续费   ao{>.b  
  B (54)bank overdraft 银行透支   8)rv.'A((E  
  B (55)bank reconciliation 银行存款调节表   Beqhe\{  
  B (56)bank statement 银行对账单   YO!,m<b^u  
  B (57)bankruptcy 破产   T9Vyj3!i_  
  B (58)basis of apportionment 分摊基础   bS/`G0!  
  B (59)batch 批量   5?;'26iC  
  B (60)batch costing 分批成本计算   W~k!qy `  
  B (61)beta factor B(市场)风险因素   A&9l|b-"  
  B (62)bill 账单   w^|,[G ^}H  
  B (63)bill of exchange 汇票   /N%f78 Z  
  B (64)bill of landing 提单   + y.IDn^  
  B (65)bill of materials 用料预计单   N/{A ' Wd  
  B (66)bill payable 应付票据   jT: :o  
  B (67)bill receivable 应收票据   d@At-Z~M  
  B (68)bin card 存货记录卡   $%r|V*5  
  B (69)bonus 红利   _$ixE~w-!  
  B (70)book-keeping 薄记   ?%Y?z ]L#  
  B (71)Boston classification 波士顿分类   q'(WIv@  
  B (72)breakeven chart 保本图   HC{|D>x.  
  B (73)breakeven point 保本点   a #@Q.wL  
  B (74)breaking-down time 复位时间   qsvUJU  
  B (75)budget 预算   h| UT/:  
  B (76)budget center 预算中心   |B`-chK  
  B (77)budget cost allowance 预算成本折让   hQL9 Zl~  
  B (78)budget manual 预算手册   5.?O PK6  
  B (79)budget period 预算期间   CHeG{l)<r  
  B (80)budgetary control 预算控制   7Wb.(` a<  
  B (81)budgeted capacity 预算生产能力   nNhN:?  
  B (82)burden 制造费用   ~;eWQwD  
  B (83)business center 经营中心   WP]<\_r2  
  B (84)business entity 营业个体   =AD/5E,3  
  B (85)business unit 经营单位   )sV# b  
 B (86)buy-out management 管理性购买产权   n[4Nu`E9  
  B (87)by-product 副产品 a|nlmH"l  
  C (88)called-up share capital 催缴股本   hsqUiB tc6  
  C (89)capacity 生产能力   ^<E+7  
  C (90)capacity ratios 生产能力比率   ]`. d%Vx  
  C (91)capital 资本   0[v:^H  
  C (92)capital assets pricing model资本资产计价模式   N7oMtlvL[w  
  C (93)capital commitment 承诺资本   H&03>.b  
  C (94)capital employed 已运用的资本   .qK=lHxT  
  C (95)capital expenditure 资本支出   xZ@Y`2A':  
  C (96)capital expenditureauthorization 资本支出核准   b,Z& P|  
  C (97)capital expenditure control 资本支出控制   M%B[>pONb7  
  C (98)capital expenditure proposal资本支出申请   w:Lu  
  C (99)capital funding planning 资本基金筹集计划   21o_9=[^  
  C (100)capital gain 资本收益   G0Wd"AV+  
  C (101)capital investment appraisal资本投资评估   >`{i[60r  
  C (102)capital maintenance 资本保全   V)@MM2,  
  C (103)capital resource planning 资本资源计划   (VOKa  
  C (104)capital surplus 资本盈余   COHJJONR  
  C (105)capital turnover 资本周转率   7_K(x mK  
  C (106)card 记录卡   .vW~(ZuD  
  C (107)cash 现金   '|d (<.[  
  C (108)cash account 现金账户   O"#`i{^?2  
  C (109)cash book 现金账薄   . \d0lJSr  
  C (110)cash cow 金牛产品   '^/E2+  
  C (111)cash flow 现金流量   p9s~WD/K  
  C (112)cash discounted 现金贴现   P);Xke  
  C (113)cash flow budget 现金流量预算   %ly;2H Ik  
  C (114)cash flow statement 现金流量表    ]Ea7b  
  C (115)cash ledger 现金分类账   x.^vWka(  
  C (116)cash limit 现金限额   6VE >$`m  
  C (117)CCA 现时成本会计   ,gOQI S56  
  C (118)center 中心   $U8ap4EXM  
  C (119)changeover time 变更时间   9~; Ju^b  
  C (120)chartered entity 特许经济个体   l?R_wu,Q  
  C (121)cheque 支票   aDOH3Ri0K!  
  C (122)cheque register 支票登记薄   J<BdIKCma  
  C (123)coin analysis 零钱分类   I !(yU  
  C (124)classification 分类   W@ Z=1y  
  C (125)clock card 工时卡   I L\mFjZ'  
  C (126)code 代码   SRD&Uf0M  
  C (127)commitment accounting 承诺确认会计   XB Y"7}  
  C (128)common cost 共同成本   e{} o:r  
  C (129)company limited byguarantee 有限担保责任公司   f.f4<_v'h  
C (130)company limited shares 股份有限公司   PaDT)RrEM  
  C (131)competitive position 竞争能力状况   d#d~t[=  
  C (132)concept 概念   ]rNfr -  
  C (133)conglomerate 跨行业企业   >WDpBn :  
  C (134)consistency concept 一致性概念   uc<@ Fh(  
  C (135)consolidated accounts 合并报表   )m'_>-`^:  
  C (136)consolidation accounting 合并会计   <+b:  
  C (137)consortium 财团   !<LS4s;  
  C (138)contingency plan 应急计划   qnS7z%H8   
  C (139)contingent liabilities 或有负债   q#a21~S<  
  C (140)continuous operation 连续生产   X,N@`  
  C (141)contra 抵消   UA9LI<Y  
  C (142)contract cost 合同成本   7wqwDE  
  C (143)contract costing 合同成本计算   Q&#:M>!|  
  C (144)contribution 贡献毛益   [T%blaSX  
  C (145)contribution centre 贡献中心   b5|p#&YK~  
  C (146)contribution chart 贡献图   \k,bz 0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &7W6IM   
  C (148)contribution to salesration 贡献毛益对销售比率   Y{yr-E #~M  
  C (149)control 控制   CS{9|FNz  
  C (150)control account 控制帐户   TkBBHg;  
  C (151)control limits 控制限度   w7D:0SGD  
  C (152)controllability concept 可控制概念   8$vH&Hd I  
  C (153)controllable cost 可控制成本   L)+ eM&W  
  C (154)conversion cost 加工成本   :L[6a>"neE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]03ZrZ! PM  
  C (156)corporate appraisal 公司评估   \nHlI=!P  
  C (157)corporate planning 公司计划   3a qmK.`H  
  C (158)corporate social reporting 公司社会报告   ks5'Z8X  
  C (159)corporation 股份公司   1A)~Y   
  C (160)cost 成本   B1M/5cr.  
  C (161)cost account 成本帐户   {_~G+rqY  
  C (162)cost accounting 成本会计   %:,=J  
  C (163)cost accounting manual 成本手册   [o.zar82  
  C (164)cost accounts calendar 成本报表的日历时间   ,$]q2aL  
  C (165)cost adjustment 成本调整   _+N^yw,r*  
  C (166)cost allocation 成本分配   ^%d{i'9?  
  C (167)cost apportionment 成本分摊   S8=4C`>jf  
  C (168)cost attribution 成本归属   o W[,EW+u  
  C (169)cost audit 成本审计   ` Z/ IW  
  C (170)cost behaviour 成本性态   }$)<k  
  C (171)cost benefit analysis 成本效益分析   zvf]}mNx  
  C (172)cost center 成本中心   W.|6$hRl)  
  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