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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 X4 Arn,  
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  1.audit   审计 i:N-Q)<Q*)  
  2.attestation   鉴证 Z  OAg7  
  3.credibility   可信赖程度 !1S!)#  
  4.audit of financial statements 财务报表审计 Y&M{7  
  5.agreed-upon procedures 执行商定程序 ?r]0%W^  
  6.high levels of assurance 高水平保证 *kf%?T.  
  7.compilation 编制 08@4u L  
  8.reliability 可靠性 |CQjgI|;  
  9.relevance 相关性 dC4`xUv  
  10.professional skepticism 职业谨慎  S\ ZCZ0  
  11.objectivity 客观性 r.@UH-2c  
  12. professional competence 专业胜任能力 QHXpX9  
  13.Senior/CPA-in-charge 项目经理 b* n#XTV  
  14.audit engagement letter 业务约定书 ;=%cA#}_0  
  15.recurring audit 连续审计 i< imE#  
  16.the client 委托人 >f9Q&c$R  
  17.change CPA 更换注册会计 ZHwN3  
  18.the existing CPA 现任注册会计师 - q)|I|y*7  
  19.the successor CPA 后任注册会计师 i+Ne.h  
  20.the preceding CPA前任注册会计师 %26HB w=JF  
  21.issue the audit report 出具审计报告 k,OxGG  
  22.expert 专家 &9Z@P[f  
  23.the board of directors 董事会 u ?F},VL;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \2f?)id~  
  25.assess material misstatement risks评估重大错报风险 (.z0.0W  
  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 !}`[s2ji  
  27.a general knowledge of —— 初步了解―――的情况 $rjm MSxi  
  28.a more knowledge of—— 进一步了解的情况 Z5wDf+  
  29.the prior year‘s working papers 以前年度工作底稿 $Y$s*h_-/<  
  30.minutes of meeting 会议纪要 iN Lt4F[i  
  31.business risks 经营风险 \/wk!mWV@  
  32.appropriateness 适当性 / gaC  
  33.accounting estimate 会计估计 KKg\n^  
  34.management representations 管理层声明 H93ug1,  
  35.going concern assumption 持续经营假设 ;$*tn"- ?~  
  36.audit plan 审计计划 55y}t%5  
  37.significant audit areas 重点审计领域 otdv;xI9  
  38.error 错误 lS2 `#l>  
  39.fraud舞弊 IAmMO[9H  
  40.modified or additional procedures 修改或追加审计程序 e=tM=i"  
  41.misappropriation of assets 侵占资产 n68qxD-X  
  42.transactions without substance 虚假交易 {)Zz4  
  43.unusual pressures 异常压力 _ s=<Y^l%x  
  44.the suspected noncompliance 涉嫌存在违法行为 Q &&=:97d  
  45.materialiy 重要性 :E|+[}|  
  46.exceed the materiality level 超过重要性水平 ;8]Hw a1!  
  47.approach the materiality level 接近重要性水平 Vn^8nS  
  48.an acceptably low level 可接受水平 0!c/4^  
  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 1 j|X C  
  50.misstatements or omissions 错报或漏报 ! OVi\v 'm  
  51.aggregate 总计 8M[ '-  
  52.subsequent events 期后事项 hR>`I0|p&  
  53.adjust the financial statements 调整财务报表 $0M7P5]N*G  
  54.perform additional audit procedures 实施追加的审计程序 @71y:)W<  
  55.audit risk 审计风险 *MWI`=c  
  56.detection risk 检查风险 1JGww]JZo  
  57.inappropriate audit opinion 不适当的审计意见 > ^f]Lgp  
  58.material misstatement 重大的错报 85H*Xm?d#  
  59.tolerable misstatement 可容忍错报 s BuXw a  
  60.the acceptable level of detection risk 可接受的检查风险 hz2f7g  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5 tVg++I  
  62.simall business 小规模企业 :' !_PN  
  63.accounting system 会计系统 `Z`o[]%  
  64.test of control 控制测试 @nj`T{* .  
  65.walk-through test 穿行测试 nzB!0U  
  66.communication 沟通 MA mjoH  
  67.flow chart 流程图 ,y7X>M2  
  68.reperformance of internal control 重新执行 ' b,zE[Q  
  69.audit evidence 审计证据 57N<OQWf  
  70.substantive procedures 实质性程序 1(VskFtZF  
  71.assertions 认定 i8/"|+Z  
  72.esistence 存在 U`4t4CHA  
  73.occurrence 发生 tgrZs8?  
  74.completeness 完整性 *ul-D42!U  
  75.rights and obligations 权利和义务  %8" Aq  
  76.valuation and allocation 计价和分摊 [!#;QQ&M  
  77.cutoff 截止 ;4vx+>-  
  78.accuracy 准确性  ZN;fDv  
  79.classification 分类 zL+M-2hV  
  80.inspection 检查 *^%ohCU i  
  81.supervision of counting 监盘 {f>e~o  
  82.observation 观察 VB+y9$Y'  
  83.confirmation 函证 y(r(q  
  84.computation 计算 ][T>052v  
  85.analytical procedures 分析程序 [4}U*\/>C  
  86.vouch 核对 l'\m' Ioh  
  87.trace 追查 o PA m*  
  88.audit sampling 审计抽样 {<Vw55)#0Q  
  89.error 误差 6)3pnhG9  
  90.expected error 预期误差 wo) lkovd  
  91.population 总体 ]u >~:  
  92.sampling risk 抽样风险 wIQt f|ZI>  
  93.non- sampling risk 非抽样风险 DB+.<  
  94.sampling unit 抽样单位 Nu%MXu+  
  95.statistical sampling 统计抽样 k?Iq 6  
  96.tolerable error 可容忍误差 OWHHN<  
  97.the risk of under reliance 信赖不足风险 2MKB (;k  
  98.the risk of over reliance 信赖过度风险 f@ xjNm*'Z  
  99.the risk of incorrect rejection 误拒风险 SDW!9jm>R  
  100. the risk of incorrect acceptance 误受风险 H[iR8<rhQ  
  101.working trial balance 试算平衡表 #Ic-?2Gn4<  
  102.index and cross-referencing 索引和交叉索引 %y\   
  103.cash receipt 现金收入 flU?6\_UC  
  104.cash disbursement 现金支出 b U>.Bp]  
  105.bank statement 银行对账单 AhSN'gWpbF  
  106.bank reconciliation 银行存款余额调节表 WS ^%< h#  
  107.balance sheet date 资产负债表日 SfwNNX%  
  108.net realizable value 可变现净值 )m(?U  
  109.storeroom 仓库 +C[%^G-:  
  110.sale invoice 销售发票 Bjsg!^X7  
  111.price list 价目表 ]AB4w+6!  
  112.positive confirmation request 积极式询证函 glRHn? p  
  113.negative confirmation request 消极式询证函 -xU4s  
  114.purchase requisition 请购单 #; >v,Jo  
  115.receiving report 验收报告 8}!WJ2[R  
  116.gross margin 毛利 [`| gj  
  117.manufacturing overhead 制造费用 ksli-Px  
  118.material requisition 领料单 ;[[oZ  
  119.inventory-taking 存货盘点 JE/Kf<  
  120.bond certificate 债券 -f8iq[F5  
  121.stock certificate 股票 *#CUZJN\  
  122.audit report 审计报告 ,CQg6- [  
  123.entity 被审计单位 rTtxmw0  
  124.addressee of the audit report 审计报告的收件人 QetyuhS~  
  125.unqualified opinion 无保留意见 2lRE+_qz  
  126.qualified opinion 保留意见 =$Sd2UD  
  127.disclaimer of opinion 无法表示意见 HO9w"){d$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   qv$m5CJvK  
  A (2)absorbed overhead 已吸收制造费用 >du|DZq  
  A (3)absorption costing 吸收成本计算 !"QvV6Lq\  
  A (4)account 账户,报表   8~8VoU&  
  A (5)accounting postulate 会计假设   Ex}hk!  
  A (6)accounting series release 会计公告文件   J`d;I#R%c  
  A (7)accounting valuation 会计计价   JWvL  
  A (8)account sale 承销清单 OS$^>1f"  
  A (9)accountability concept 经营责任概念   ^;a~_9 m-  
  A (10)accountancy 会计职业   K)F6TvWv  
  A (11)accountant 会计师   8(""ui 8  
  A (12)accounting 会计   |'N)HH>;  
  A (13)agency cost 代理成本   q jmlwVw  
  A (14)accounting bases 会计基础   ,\=,,1_  
  A (15)accounting manual 会计手册   :[.**,0R  
  A (16)accounting period 会计期间   =/MA`>  
  A (17)accounting policies 会计方针   Iju9#b6  
  A (18)accounting rate of return 会计报酬率   swLrp 74  
  A (19)accounting reference date 会计参照日   [e;c)XS[  
  A (20)accounting reference period 会计参照期间   NNP u t$.  
  A (21)accrual concept 应计概念   Dt=@OZW  
  A (22)accrual expenses 应计费用   6_kv~`"tZ  
  A (23)acid test ration 速动比率(酸性测试比率)   g! DJ W  
  A (24)acquisition 购置   ?_nbaFQK3  
  A (25)acquisition accounting 收购会计   }GL@?kAGR5  
  A (26)activity based accounting 作业基础成本计算   M.?[Xpa  
  A (27)adjusting events 调整事项   6#(==}Sm+  
  A (28)administrative expenses 行政管理费    6>&h9@  
  A (29)advice note 发货通知   ~X!Z+Vg  
  A (30)amortization 摊销   r: M>/Z/  
  A (31)analytical review 分析性检查   F;sZc,Y,^  
  A (32)annual equivalent cost 年度等量成本法   cZlDdr%  
  A (33)annual report and accounts 年度报告和报表   XsbYWJdds  
  A (34)appraisal cost 检验成本   0<#>LWaM_  
  A (35)appropriation account 盈余分配账户   Gqs)E"h  
  A (36)articles of association 公司章程细则   dh S7}n  
  A (37)assets 资产   a(oa?OdJ  
  A (38)assets cover 资产保障   N|\Q:<!2_w  
  A (39)asset value per share 每股资产价值   z~(3S8$  
  A (40)associated company 联营公司   omzG/)M:O  
  A (41)attainable standard 可达标准   2R];Pv  
2rPmu  
 A (42)attributable profit 可归属利润   ce:p*  
  A (43)audit 审计   @jY=b<  
  A (44)audit report 审计报告   ;7E c'nC4  
  A (45)auditing standards 审计准则   <sli!rv  
  A (46)authorized share capital 额定股本   y7~y@2  
  A (47)available hours 可用小时   (5a:O (\r  
  A (48)avoidable costs 可避免成本 c8 Je&y8  
  B (49)back-to-back loan 易币贷款   2mEvoWnJ  
  B (50)backflush accounting 倒退成本计算   G4](!f!Kv  
  B (51)bad debts 坏帐   #g=  
  B (52)bad debts ratio 坏帐比率   ohna1a^  
  B (53)bank charges 银行手续费   LY;Fjb yU  
  B (54)bank overdraft 银行透支   n#^ii/H  
  B (55)bank reconciliation 银行存款调节表   'e /wjV  
  B (56)bank statement 银行对账单   fLS].b]1N  
  B (57)bankruptcy 破产   y #zO1Nig`  
  B (58)basis of apportionment 分摊基础   5Ky(C6E$s  
  B (59)batch 批量   /]oQqZHv  
  B (60)batch costing 分批成本计算   gVNoC-n)  
  B (61)beta factor B(市场)风险因素   s@IgaF {  
  B (62)bill 账单   Xz`0nU  
  B (63)bill of exchange 汇票   i&YWutG  
  B (64)bill of landing 提单   o$Ju\(Y$<+  
  B (65)bill of materials 用料预计单   10_#Z~aU  
  B (66)bill payable 应付票据   R*/s#*gmL  
  B (67)bill receivable 应收票据   <*(^QOM  
  B (68)bin card 存货记录卡   h0$Y;=YA  
  B (69)bonus 红利   "+E\os72|  
  B (70)book-keeping 薄记   vUCmm<y  
  B (71)Boston classification 波士顿分类   ALj~e#{;z  
  B (72)breakeven chart 保本图   :V1j*)  
  B (73)breakeven point 保本点   ~7an j.  
  B (74)breaking-down time 复位时间   *3)kr=x  
  B (75)budget 预算   Al=ByX@  
  B (76)budget center 预算中心   hd6O+i Y4  
  B (77)budget cost allowance 预算成本折让   _ 4ag- '5  
  B (78)budget manual 预算手册   X z+%Ym  
  B (79)budget period 预算期间   :xh{SsW@  
  B (80)budgetary control 预算控制   _gvF s %J  
  B (81)budgeted capacity 预算生产能力   p4' .1.@  
  B (82)burden 制造费用   ej ROJXB  
  B (83)business center 经营中心   CdolZW-!"  
  B (84)business entity 营业个体   CVj^{||eF  
  B (85)business unit 经营单位   Dp@XAyiA[  
 B (86)buy-out management 管理性购买产权   jjs/6sSRk  
  B (87)by-product 副产品 ^|]&"OaB Z  
  C (88)called-up share capital 催缴股本   bz4Gzp'6k  
  C (89)capacity 生产能力   1 ^~&"s U  
  C (90)capacity ratios 生产能力比率   lSj gN~:z  
  C (91)capital 资本   l& :EKh  
  C (92)capital assets pricing model资本资产计价模式   ;FPx  
  C (93)capital commitment 承诺资本   88g3<&  
  C (94)capital employed 已运用的资本   ^|Ap_!t$;  
  C (95)capital expenditure 资本支出   XHr*Rs.[=  
  C (96)capital expenditureauthorization 资本支出核准   mxa~JAlN_  
  C (97)capital expenditure control 资本支出控制   ?YhDjQs  
  C (98)capital expenditure proposal资本支出申请   @CMI$}!{V  
  C (99)capital funding planning 资本基金筹集计划   +>ju,;4WK  
  C (100)capital gain 资本收益   #lYyL`B+~  
  C (101)capital investment appraisal资本投资评估   k s40 5  
  C (102)capital maintenance 资本保全   %go2tv:|W  
  C (103)capital resource planning 资本资源计划   LU1I `E  
  C (104)capital surplus 资本盈余   ,+=9Rp`md  
  C (105)capital turnover 资本周转率    *}?[tR5  
  C (106)card 记录卡    j]u!;]  
  C (107)cash 现金   4>JSZ6i#n  
  C (108)cash account 现金账户   vgfC{]v<W]  
  C (109)cash book 现金账薄   '\:4Ijp<"  
  C (110)cash cow 金牛产品   ?w3RqF@}  
  C (111)cash flow 现金流量   8fC4 j`!  
  C (112)cash discounted 现金贴现   <Xf6?nyZ(  
  C (113)cash flow budget 现金流量预算   2M %j-yG"  
  C (114)cash flow statement 现金流量表   XJ18(Q|w'  
  C (115)cash ledger 现金分类账   zj 6I:Q r  
  C (116)cash limit 现金限额   l45/$G7  
  C (117)CCA 现时成本会计   dkQ4D2W*\  
  C (118)center 中心   *t@A-Sn  
  C (119)changeover time 变更时间    5NU{y+  
  C (120)chartered entity 特许经济个体   2g.lb&3W  
  C (121)cheque 支票   L^J4wYFTO  
  C (122)cheque register 支票登记薄   yx-{Pj X   
  C (123)coin analysis 零钱分类   !3Q0Ahf  
  C (124)classification 分类   c[dSO(=  
  C (125)clock card 工时卡   : 4ryi&Y  
  C (126)code 代码   ~Y 6'sM|  
  C (127)commitment accounting 承诺确认会计   0w?da~  
  C (128)common cost 共同成本   tKbxC>w  
  C (129)company limited byguarantee 有限担保责任公司   'Wlbh:=$  
C (130)company limited shares 股份有限公司   !fh (k  
  C (131)competitive position 竞争能力状况   F O!Td  
  C (132)concept 概念   bA;OphO(  
  C (133)conglomerate 跨行业企业   X! d-"[  
  C (134)consistency concept 一致性概念   Sj+H{xJi  
  C (135)consolidated accounts 合并报表   coP->&(@U#  
  C (136)consolidation accounting 合并会计   r\NqY.U&  
  C (137)consortium 财团   A8{jEJ=)P  
  C (138)contingency plan 应急计划   aZ#FKp^8H  
  C (139)contingent liabilities 或有负债   ^q7V%{54  
  C (140)continuous operation 连续生产   +! 1_Mt6  
  C (141)contra 抵消   f:o.[4p2  
  C (142)contract cost 合同成本   y>o:5':;'  
  C (143)contract costing 合同成本计算   i3-5~@M  
  C (144)contribution 贡献毛益   &<&tdShI  
  C (145)contribution centre 贡献中心   _l d.Xmvd  
  C (146)contribution chart 贡献图   0'^M}&zCi  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y teIp'T  
  C (148)contribution to salesration 贡献毛益对销售比率   l6M?[  
  C (149)control 控制   'gwh:  
  C (150)control account 控制帐户   Lg:1zC  
  C (151)control limits 控制限度   ~ 9>H(c  
  C (152)controllability concept 可控制概念   <=(K'eqC^  
  C (153)controllable cost 可控制成本   _c5@)I~  
  C (154)conversion cost 加工成本   2/-m-5A  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xIdb9hm<  
  C (156)corporate appraisal 公司评估   d Ojly,!  
  C (157)corporate planning 公司计划   l`v5e"V  
  C (158)corporate social reporting 公司社会报告   d$ouH%^cGu  
  C (159)corporation 股份公司   UZdnsG7  
  C (160)cost 成本   wL;OQhI  
  C (161)cost account 成本帐户   @iz Onc:  
  C (162)cost accounting 成本会计   * 5'8jC"2g  
  C (163)cost accounting manual 成本手册   Z+xk N  
  C (164)cost accounts calendar 成本报表的日历时间   GM|& ,}  
  C (165)cost adjustment 成本调整   dXyMRGR Uq  
  C (166)cost allocation 成本分配   c <TEA  
  C (167)cost apportionment 成本分摊   SKG U)Rn;  
  C (168)cost attribution 成本归属   LkbD='\=  
  C (169)cost audit 成本审计   >+O0W)g{o  
  C (170)cost behaviour 成本性态   qq)5)S  
  C (171)cost benefit analysis 成本效益分析   +17!v_4^  
  C (172)cost center 成本中心   3.Fko<D4jD  
  C (173)cost driver 成本动因
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