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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 __p_8P  
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  1.audit   审计 ID};<[  
  2.attestation   鉴证 Z\>, ),O  
  3.credibility   可信赖程度 iO!6}yJ*V  
  4.audit of financial statements 财务报表审计 <64HveJ  
  5.agreed-upon procedures 执行商定程序 TUp%FJXA|  
  6.high levels of assurance 高水平保证 Cd#E"dY6  
  7.compilation 编制 eukA[nO7G  
  8.reliability 可靠性 [A~G-  
  9.relevance 相关性 Q"J-tP!  
  10.professional skepticism 职业谨慎 @?B6aD|jE  
  11.objectivity 客观性 S+x_c4 T  
  12. professional competence 专业胜任能力 ,<ya@Fi{  
  13.Senior/CPA-in-charge 项目经理 9w;?-  
  14.audit engagement letter 业务约定书 T bE:||r?^  
  15.recurring audit 连续审计 4cCF \&yU  
  16.the client 委托人 <~!R|5sK  
  17.change CPA 更换注册会计 *[['X%f  
  18.the existing CPA 现任注册会计师 RV+0C&0ff  
  19.the successor CPA 后任注册会计师 [mI;>q  
  20.the preceding CPA前任注册会计师 {f)"F;]V  
  21.issue the audit report 出具审计报告 Y]t)k9|vv  
  22.expert 专家 'd 6z^Z6  
  23.the board of directors 董事会 )h?Pz1-W1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 PP)-g0^@  
  25.assess material misstatement risks评估重大错报风险 A4|a{\|$  
  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 zINziAp{  
  27.a general knowledge of —— 初步了解―――的情况 $5/lU }To  
  28.a more knowledge of—— 进一步了解的情况 lAPvphO  
  29.the prior year‘s working papers 以前年度工作底稿 7~Md6.FtM  
  30.minutes of meeting 会议纪要 3DO ^vV  
  31.business risks 经营风险 9"~,ha7S$  
  32.appropriateness 适当性 wi/dR}*A  
  33.accounting estimate 会计估计 .q7o7J%  
  34.management representations 管理层声明 7vs>PV  
  35.going concern assumption 持续经营假设 dg]: JU  
  36.audit plan 审计计划 RBzBR)@5   
  37.significant audit areas 重点审计领域 | sio:QP  
  38.error 错误 ueazAsk3g  
  39.fraud舞弊 N-Nq*  
  40.modified or additional procedures 修改或追加审计程序 P 6|\ ^  
  41.misappropriation of assets 侵占资产 o=VDO,eS  
  42.transactions without substance 虚假交易 CwVORf,uA  
  43.unusual pressures 异常压力 ^.@BD4/RPt  
  44.the suspected noncompliance 涉嫌存在违法行为 %7~~*_G  
  45.materialiy 重要性 H|0GRjC  
  46.exceed the materiality level 超过重要性水平 r|tTDKGQ  
  47.approach the materiality level 接近重要性水平 )9 QeVf  
  48.an acceptably low level 可接受水平 AR-&c 3o  
  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 }[OOkYF#r  
  50.misstatements or omissions 错报或漏报 &qP&=( $  
  51.aggregate 总计 #{kwl|c   
  52.subsequent events 期后事项 dLMKfh/4Q  
  53.adjust the financial statements 调整财务报表 qEoa%O  
  54.perform additional audit procedures 实施追加的审计程序 8E| Nf  
  55.audit risk 审计风险 !h0#es\  
  56.detection risk 检查风险 pkL& j<{  
  57.inappropriate audit opinion 不适当的审计意见 u/BCl! `  
  58.material misstatement 重大的错报 5h2@n0  
  59.tolerable misstatement 可容忍错报 2Y@:Vgg  
  60.the acceptable level of detection risk 可接受的检查风险 AI&Bv  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t:G67^<3  
  62.simall business 小规模企业 $*`=sV!r  
  63.accounting system 会计系统 O+o1R24JI  
  64.test of control 控制测试 KPOr8=Rc  
  65.walk-through test 穿行测试 f|f9[h'  
  66.communication 沟通 / b_C9'S  
  67.flow chart 流程图 1 f;k)x  
  68.reperformance of internal control 重新执行 Rx22W:S=C.  
  69.audit evidence 审计证据 5@6%/='I q  
  70.substantive procedures 实质性程序 $i+ 1a0%n  
  71.assertions 认定  Wb/q&o  
  72.esistence 存在 2 R !1Vl  
  73.occurrence 发生 <y}`PmIM I  
  74.completeness 完整性 v/E_A3Ay&  
  75.rights and obligations 权利和义务 $=iV )-  
  76.valuation and allocation 计价和分摊 A@X&d y  
  77.cutoff 截止 m|)Mc VV  
  78.accuracy 准确性 <4{,u1!t  
  79.classification 分类 L)cy&"L|  
  80.inspection 检查 Fx.hti  
  81.supervision of counting 监盘 ^hhJ6E_W  
  82.observation 观察 &ESE?{of)  
  83.confirmation 函证 ^f -?xX Px  
  84.computation 计算 ",c(cYVW  
  85.analytical procedures 分析程序 h$Z_r($b  
  86.vouch 核对 (C RY$+d  
  87.trace 追查 Q}a 1P8?S  
  88.audit sampling 审计抽样 s\6kXR  
  89.error 误差 K>2 mm!{  
  90.expected error 预期误差 5{Xld,zw  
  91.population 总体 ?X1vU0 c  
  92.sampling risk 抽样风险 9~^%v zM  
  93.non- sampling risk 非抽样风险 1Y"[Qs]"mU  
  94.sampling unit 抽样单位 Z)6gh{B08  
  95.statistical sampling 统计抽样 ZLBv\VQ  
  96.tolerable error 可容忍误差 06 kjJ4  
  97.the risk of under reliance 信赖不足风险 $DmWK_A  
  98.the risk of over reliance 信赖过度风险 5h9`lS2  
  99.the risk of incorrect rejection 误拒风险 GB1[`U%  
  100. the risk of incorrect acceptance 误受风险 MVW2 %6  
  101.working trial balance 试算平衡表 R$<LEwjSw  
  102.index and cross-referencing 索引和交叉索引 I@l' Fx  
  103.cash receipt 现金收入 ZE@!s3\  
  104.cash disbursement 现金支出 'J (4arN  
  105.bank statement 银行对账单 li4rK <O  
  106.bank reconciliation 银行存款余额调节表 ~ N+bD  
  107.balance sheet date 资产负债表日 tK3.HvD  
  108.net realizable value 可变现净值 ef\Pu\'U  
  109.storeroom 仓库 %t&5o>1C  
  110.sale invoice 销售发票 T#.5F7$u  
  111.price list 价目表 .u3!%{/v(c  
  112.positive confirmation request 积极式询证函 Ixhe86-:T  
  113.negative confirmation request 消极式询证函 :xitV]1.   
  114.purchase requisition 请购单 2 jTP (b2b  
  115.receiving report 验收报告 N#-P}\Q9  
  116.gross margin 毛利  PK#; \Zw  
  117.manufacturing overhead 制造费用 !@9Vq6  
  118.material requisition 领料单  A7*<,]qT  
  119.inventory-taking 存货盘点 Iz/o|o]#  
  120.bond certificate 债券 iV!o)WvG,F  
  121.stock certificate 股票 [:x^ffs  
  122.audit report 审计报告 X6jW mo8]  
  123.entity 被审计单位 Fi+v:L|  
  124.addressee of the audit report 审计报告的收件人 ? \dY!  
  125.unqualified opinion 无保留意见 +$KUy>  
  126.qualified opinion 保留意见  )_P|_(  
  127.disclaimer of opinion 无法表示意见 Ht UFl  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o +sb2:x  
  A (2)absorbed overhead 已吸收制造费用 B w1ir  
  A (3)absorption costing 吸收成本计算 SomA`y+ERn  
  A (4)account 账户,报表   sW[8f Z71  
  A (5)accounting postulate 会计假设   WQ/H8rOs  
  A (6)accounting series release 会计公告文件   =v-BzF15  
  A (7)accounting valuation 会计计价   e_Na_l]  
  A (8)account sale 承销清单 P9~7GFas|  
  A (9)accountability concept 经营责任概念   q -%;~LF  
  A (10)accountancy 会计职业   A)/ 8FYc  
  A (11)accountant 会计师   CeD O:J=,  
  A (12)accounting 会计   pp$WM\r  
  A (13)agency cost 代理成本   kB-%T66\  
  A (14)accounting bases 会计基础   T^3_d93}d  
  A (15)accounting manual 会计手册   `+_UG^aeW  
  A (16)accounting period 会计期间   -POV#1s  
  A (17)accounting policies 会计方针   ~y.{WuUD  
  A (18)accounting rate of return 会计报酬率   5mwtlC':l?  
  A (19)accounting reference date 会计参照日   8X":,s!  
  A (20)accounting reference period 会计参照期间   %xtTh]s  
  A (21)accrual concept 应计概念   \_pP:e  
  A (22)accrual expenses 应计费用   YPQ&hEu0  
  A (23)acid test ration 速动比率(酸性测试比率)   lf4V; |!^  
  A (24)acquisition 购置   p._BG80  
  A (25)acquisition accounting 收购会计   PtySPDClj  
  A (26)activity based accounting 作业基础成本计算   ~Zbr7zVn  
  A (27)adjusting events 调整事项   %|L+~=  
  A (28)administrative expenses 行政管理费   USLG G}R  
  A (29)advice note 发货通知   bD_|n!3  
  A (30)amortization 摊销   T4,dhS|  
  A (31)analytical review 分析性检查   :_;9&[H9ha  
  A (32)annual equivalent cost 年度等量成本法   ^vXMX ^*  
  A (33)annual report and accounts 年度报告和报表   /t=R~BJu  
  A (34)appraisal cost 检验成本   cd1M0z  
  A (35)appropriation account 盈余分配账户   J%d\ 7  
  A (36)articles of association 公司章程细则   vzl+0"  
  A (37)assets 资产   %n-:mSus  
  A (38)assets cover 资产保障   MP/6AAt7=|  
  A (39)asset value per share 每股资产价值   (uV ~1  
  A (40)associated company 联营公司   n82N@z<8]  
  A (41)attainable standard 可达标准   *-~B{2b<  
Pt~mpRl H  
 A (42)attributable profit 可归属利润   QAYhAOS|e  
  A (43)audit 审计   BgLW!|T[  
  A (44)audit report 审计报告   '\qd{mM\r  
  A (45)auditing standards 审计准则   d;` bX+K  
  A (46)authorized share capital 额定股本   ?bwF$Ku  
  A (47)available hours 可用小时   qL kna  
  A (48)avoidable costs 可避免成本 bF:]MB^VK  
  B (49)back-to-back loan 易币贷款   @vWf-\  
  B (50)backflush accounting 倒退成本计算   aBk~/  
  B (51)bad debts 坏帐   f`w$KVZ1!w  
  B (52)bad debts ratio 坏帐比率   1vlRzkd  
  B (53)bank charges 银行手续费   `2X~3im  
  B (54)bank overdraft 银行透支   rYUhGmg`  
  B (55)bank reconciliation 银行存款调节表   xQV5-VoFC  
  B (56)bank statement 银行对账单    DJ?kQ  
  B (57)bankruptcy 破产   ~B0L7}d  
  B (58)basis of apportionment 分摊基础   j0b?dKd  
  B (59)batch 批量   P$z8TDCH  
  B (60)batch costing 分批成本计算   :7&#ej6  
  B (61)beta factor B(市场)风险因素   !e?;f=1+E  
  B (62)bill 账单   jQjtO"\JG  
  B (63)bill of exchange 汇票   N yT|=`;  
  B (64)bill of landing 提单   ,L ;ueAo  
  B (65)bill of materials 用料预计单   1<#J[$V  
  B (66)bill payable 应付票据   m1DzU q;  
  B (67)bill receivable 应收票据   xE(VyyR  
  B (68)bin card 存货记录卡   {=Y%=^!s  
  B (69)bonus 红利   [ iE%P^  
  B (70)book-keeping 薄记   a1]@&D r  
  B (71)Boston classification 波士顿分类   ld58R  
  B (72)breakeven chart 保本图   =C{)i@ +  
  B (73)breakeven point 保本点   8 1;QF_C  
  B (74)breaking-down time 复位时间   My'u('Q%  
  B (75)budget 预算   )G$/II9d  
  B (76)budget center 预算中心   D 3m4:z  
  B (77)budget cost allowance 预算成本折让   e(7F| G*  
  B (78)budget manual 预算手册   GtcY){7  
  B (79)budget period 预算期间   wYnsd7@I  
  B (80)budgetary control 预算控制   RRh0G>*  
  B (81)budgeted capacity 预算生产能力   _[|~(lDJl  
  B (82)burden 制造费用   :wiQ^ea  
  B (83)business center 经营中心   u,i~,M  
  B (84)business entity 营业个体   JSXudz5 c  
  B (85)business unit 经营单位   Q]WjW'Ry\  
 B (86)buy-out management 管理性购买产权   ^CZ!rOSv  
  B (87)by-product 副产品 QixEMX4<  
  C (88)called-up share capital 催缴股本   ] h3~>8<  
  C (89)capacity 生产能力   H^ _[IkuA%  
  C (90)capacity ratios 生产能力比率   {fXD@lhi  
  C (91)capital 资本   _:oB#-0  
  C (92)capital assets pricing model资本资产计价模式   Ara D_D  
  C (93)capital commitment 承诺资本   8>" vAEf  
  C (94)capital employed 已运用的资本   pyA;%vJn  
  C (95)capital expenditure 资本支出   {E *dDv  
  C (96)capital expenditureauthorization 资本支出核准   3 @XkO  
  C (97)capital expenditure control 资本支出控制   XO sPKq  
  C (98)capital expenditure proposal资本支出申请   ' b41#/-  
  C (99)capital funding planning 资本基金筹集计划   x(J|6Ey7!n  
  C (100)capital gain 资本收益   s=0z%~H  
  C (101)capital investment appraisal资本投资评估   ETk4I "  
  C (102)capital maintenance 资本保全   XB  
  C (103)capital resource planning 资本资源计划   tU2 8l.  
  C (104)capital surplus 资本盈余   -a:+ h\K  
  C (105)capital turnover 资本周转率   v'`VyXetl  
  C (106)card 记录卡   },9Hq~TA  
  C (107)cash 现金   \9Nd"E[B  
  C (108)cash account 现金账户   eSvS<\p  
  C (109)cash book 现金账薄   wZ7Opm<nt  
  C (110)cash cow 金牛产品   aO :wedfl  
  C (111)cash flow 现金流量   V 8`o71p  
  C (112)cash discounted 现金贴现   Bw^*6P^l  
  C (113)cash flow budget 现金流量预算   K|Sh  
  C (114)cash flow statement 现金流量表   !#l>+9  
  C (115)cash ledger 现金分类账   &AR@5M u  
  C (116)cash limit 现金限额   &'{6_-kh  
  C (117)CCA 现时成本会计    \.c   
  C (118)center 中心   =7{n 2  
  C (119)changeover time 变更时间   C3EQz r`  
  C (120)chartered entity 特许经济个体   "G. L)oD  
  C (121)cheque 支票   d:08@~#  
  C (122)cheque register 支票登记薄   e UMOV]h  
  C (123)coin analysis 零钱分类   64]_o/u5W4  
  C (124)classification 分类   *?sdWRbu}l  
  C (125)clock card 工时卡   MrXmX[1-  
  C (126)code 代码   Ox .6]W~  
  C (127)commitment accounting 承诺确认会计   uE{r09^q\  
  C (128)common cost 共同成本   ^P30g2gv>  
  C (129)company limited byguarantee 有限担保责任公司   e}%~S9\UL5  
C (130)company limited shares 股份有限公司   E= 3Ui  
  C (131)competitive position 竞争能力状况   8T ?=_|  
  C (132)concept 概念   xgsEJE  
  C (133)conglomerate 跨行业企业   fmqHWu*wG  
  C (134)consistency concept 一致性概念   ZDHm@,d  
  C (135)consolidated accounts 合并报表   +<#0V!DM  
  C (136)consolidation accounting 合并会计   VK>ZH^-  
  C (137)consortium 财团   ~mAv)JK  
  C (138)contingency plan 应急计划   dk<) \C"  
  C (139)contingent liabilities 或有负债   *F:f\9   
  C (140)continuous operation 连续生产   R_? Q`+X  
  C (141)contra 抵消   qg_M9xJ  
  C (142)contract cost 合同成本   p6)Jzh_/  
  C (143)contract costing 合同成本计算   WC2sRv4]3  
  C (144)contribution 贡献毛益   3zC<k2B  
  C (145)contribution centre 贡献中心   @`ii3&W4  
  C (146)contribution chart 贡献图   ^SK!? M  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Eihy|p  
  C (148)contribution to salesration 贡献毛益对销售比率   }<zbx*!  
  C (149)control 控制   Tn9F g7<  
  C (150)control account 控制帐户   Bg}l$?S  
  C (151)control limits 控制限度   X#HH7V>  
  C (152)controllability concept 可控制概念   O[\mPFu5  
  C (153)controllable cost 可控制成本   %cBOi_}}~  
  C (154)conversion cost 加工成本   qWf[X'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (\o4 c0UzK  
  C (156)corporate appraisal 公司评估   ]E)\>Jb  
  C (157)corporate planning 公司计划   w[$oH ^7  
  C (158)corporate social reporting 公司社会报告    O*.n;_&  
  C (159)corporation 股份公司   0f@9y  
  C (160)cost 成本   J *38GX+  
  C (161)cost account 成本帐户   =zu;npM  
  C (162)cost accounting 成本会计   ?#Y:2LqPC  
  C (163)cost accounting manual 成本手册   5nTcd@lX  
  C (164)cost accounts calendar 成本报表的日历时间   -9;?k{{[T  
  C (165)cost adjustment 成本调整   4I .'./u  
  C (166)cost allocation 成本分配   B&_Z& H=  
  C (167)cost apportionment 成本分摊   T+B8SZw#}!  
  C (168)cost attribution 成本归属   sWB@'P:x  
  C (169)cost audit 成本审计   d]:G#<.  
  C (170)cost behaviour 成本性态   [4aw*M1z}.  
  C (171)cost benefit analysis 成本效益分析   :LlZ#V2  
  C (172)cost center 成本中心   9Ofls9]U  
  C (173)cost driver 成本动因
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