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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  5 fY\0  
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  1.audit   审计 V1 T?T9m  
  2.attestation   鉴证 `p1szZD&  
  3.credibility   可信赖程度 $BKGPGmh  
  4.audit of financial statements 财务报表审计 T8+A`z=tSb  
  5.agreed-upon procedures 执行商定程序 ^vmT=f;TM  
  6.high levels of assurance 高水平保证 a<9gD,]P  
  7.compilation 编制 Tn2nd  
  8.reliability 可靠性 fr kDf-P  
  9.relevance 相关性 c+chwU0W  
  10.professional skepticism 职业谨慎 gBfYm  
  11.objectivity 客观性 VcKufV'  
  12. professional competence 专业胜任能力 yo]!Zn  
  13.Senior/CPA-in-charge 项目经理 # le<R  
  14.audit engagement letter 业务约定书 .|`J S?L[  
  15.recurring audit 连续审计 gp'9Pf;\[  
  16.the client 委托人 Lsv[@Rl  
  17.change CPA 更换注册会计 MUsF/1  
  18.the existing CPA 现任注册会计师 :#W40rUb  
  19.the successor CPA 后任注册会计师 }PdS?[R  
  20.the preceding CPA前任注册会计师 /T&z :st0  
  21.issue the audit report 出具审计报告 dYV'<  
  22.expert 专家 -3`S;Dmn  
  23.the board of directors 董事会 jq#gFt*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7.)e4  
  25.assess material misstatement risks评估重大错报风险 'X&sH/>r  
  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 lj0"2@z3"E  
  27.a general knowledge of —— 初步了解―――的情况 OCmF/B_  
  28.a more knowledge of—— 进一步了解的情况 _1jd{? kt  
  29.the prior year‘s working papers 以前年度工作底稿 )HbsUm#  
  30.minutes of meeting 会议纪要 1sx@Nvlb  
  31.business risks 经营风险 o}H7;v8H  
  32.appropriateness 适当性 & 1)4B  
  33.accounting estimate 会计估计 sUA==k  
  34.management representations 管理层声明 zvv<w@rX  
  35.going concern assumption 持续经营假设 .w=( G  
  36.audit plan 审计计划 Im7<\ b@  
  37.significant audit areas 重点审计领域 <y#-I%ed  
  38.error 错误 DZo7T!  
  39.fraud舞弊 G?D7R/0)  
  40.modified or additional procedures 修改或追加审计程序 Ojqbj0E9  
  41.misappropriation of assets 侵占资产 MTJ ."e<B  
  42.transactions without substance 虚假交易 [@d$XC]Qz  
  43.unusual pressures 异常压力 5|S|S))_Q  
  44.the suspected noncompliance 涉嫌存在违法行为 iq'hel  
  45.materialiy 重要性 {"|P  
  46.exceed the materiality level 超过重要性水平 3db ,6R  
  47.approach the materiality level 接近重要性水平 l_bvw o  
  48.an acceptably low level 可接受水平 v5 STe`  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 e~]3/0  
  50.misstatements or omissions 错报或漏报 LV|ZZ.d h  
  51.aggregate 总计 :xOne<@  
  52.subsequent events 期后事项 QHOA__?  
  53.adjust the financial statements 调整财务报表 ^<X+t&!z  
  54.perform additional audit procedures 实施追加的审计程序 K%AbM#o<  
  55.audit risk 审计风险 YjaEKM8*  
  56.detection risk 检查风险 ?/ xk  
  57.inappropriate audit opinion 不适当的审计意见 r}kQ<SRx  
  58.material misstatement 重大的错报 f P'qUN  
  59.tolerable misstatement 可容忍错报 tPu0r],`o  
  60.the acceptable level of detection risk 可接受的检查风险 Y_m/? [:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 '&/ 35d9|*  
  62.simall business 小规模企业 A9Cq(L_H  
  63.accounting system 会计系统 (A!+$}UR  
  64.test of control 控制测试 9))E\U  
  65.walk-through test 穿行测试 Bk,:a,  
  66.communication 沟通 0/{$5gy&  
  67.flow chart 流程图 |  RMIV  
  68.reperformance of internal control 重新执行 HKu? J  
  69.audit evidence 审计证据 ]7<} EG  
  70.substantive procedures 实质性程序 WAr;g?Q8  
  71.assertions 认定 1>hY!nG h  
  72.esistence 存在 4C@ .X[r  
  73.occurrence 发生 N-XOPwx'  
  74.completeness 完整性 w`_cmI  
  75.rights and obligations 权利和义务 q@K8,=/.#  
  76.valuation and allocation 计价和分摊 vv='.R, D  
  77.cutoff 截止 TZ #(G  
  78.accuracy 准确性 HJ4T! `'d  
  79.classification 分类 _$s ;QI]x  
  80.inspection 检查 )1 ]P4  
  81.supervision of counting 监盘 R@*mMWW,  
  82.observation 观察 0($@9k4!/  
  83.confirmation 函证 zTA+s 2  
  84.computation 计算 &!/E&e$_  
  85.analytical procedures 分析程序 p4l^b[p  
  86.vouch 核对 |'@c ~yc  
  87.trace 追查 <1")JDW  
  88.audit sampling 审计抽样 Py^ _::  
  89.error 误差 I*,!zym  
  90.expected error 预期误差 +/!kL0[v  
  91.population 总体 Td!@i[6%H  
  92.sampling risk 抽样风险 u,h,;'J  
  93.non- sampling risk 非抽样风险 ]O%wZIp\P  
  94.sampling unit 抽样单位 )_[eqr  
  95.statistical sampling 统计抽样 XLwmX i  
  96.tolerable error 可容忍误差 5:3%RTLG  
  97.the risk of under reliance 信赖不足风险 B[XVTok  
  98.the risk of over reliance 信赖过度风险 M#<U=Ha  
  99.the risk of incorrect rejection 误拒风险 %:61@<  
  100. the risk of incorrect acceptance 误受风险 l#40VHa?S  
  101.working trial balance 试算平衡表 xd[GJ;xvs  
  102.index and cross-referencing 索引和交叉索引 T-" zK r!  
  103.cash receipt 现金收入 y3!r;>2k=  
  104.cash disbursement 现金支出 3&H#LGoV$  
  105.bank statement 银行对账单 bbGSh|u+P  
  106.bank reconciliation 银行存款余额调节表 -P I$SA,  
  107.balance sheet date 资产负债表日 n*%o! =  
  108.net realizable value 可变现净值 CKC%|xke  
  109.storeroom 仓库 -TIrbYS`  
  110.sale invoice 销售发票 W lD cKY  
  111.price list 价目表 +rT%C&ze  
  112.positive confirmation request 积极式询证函 syuW>Z8s  
  113.negative confirmation request 消极式询证函 BGk>:Z`  
  114.purchase requisition 请购单 < 5 Ft3sd  
  115.receiving report 验收报告 7d9kr?3(U  
  116.gross margin 毛利 N(*Xjy+PX  
  117.manufacturing overhead 制造费用 f?KHp |  
  118.material requisition 领料单 q> ;u'3}  
  119.inventory-taking 存货盘点 U)v['5%  
  120.bond certificate 债券 , 7` /D  
  121.stock certificate 股票 &Z kY9XO  
  122.audit report 审计报告 'brt?oZ%  
  123.entity 被审计单位 U<T.o0s=  
  124.addressee of the audit report 审计报告的收件人 oJ r&9.S  
  125.unqualified opinion 无保留意见 5AX AIPn)  
  126.qualified opinion 保留意见  z]/;?  
  127.disclaimer of opinion 无法表示意见 <K^{36h  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [ " n+2;  
  A (2)absorbed overhead 已吸收制造费用 U;o $=,_p  
  A (3)absorption costing 吸收成本计算 8 $!&D&v  
  A (4)account 账户,报表    [#+yL  
  A (5)accounting postulate 会计假设   iD;pXE{2s%  
  A (6)accounting series release 会计公告文件   Y]zy=8q  
  A (7)accounting valuation 会计计价   }OQaQf9V{  
  A (8)account sale 承销清单 1z .  
  A (9)accountability concept 经营责任概念   3K8#,TK3  
  A (10)accountancy 会计职业   dC&OjBQ  
  A (11)accountant 会计师   tHhau.!  
  A (12)accounting 会计   7WEh'(`  
  A (13)agency cost 代理成本   ^M:Y$9r_s  
  A (14)accounting bases 会计基础   6MewQ{hi  
  A (15)accounting manual 会计手册   IE)$ .%q;)  
  A (16)accounting period 会计期间   -<g&U*/E  
  A (17)accounting policies 会计方针   fU6O:-  
  A (18)accounting rate of return 会计报酬率   w^ AY= Fc  
  A (19)accounting reference date 会计参照日   #8Bs15aV  
  A (20)accounting reference period 会计参照期间   ce3UB~Q  
  A (21)accrual concept 应计概念   _Q9Mn-&qQ  
  A (22)accrual expenses 应计费用   & bKl(,  
  A (23)acid test ration 速动比率(酸性测试比率)   {7'Evfn)  
  A (24)acquisition 购置   mJ_ 5Vt=  
  A (25)acquisition accounting 收购会计   ?S*Cvr+=4  
  A (26)activity based accounting 作业基础成本计算   O c[F  
  A (27)adjusting events 调整事项   l x'^vK%F  
  A (28)administrative expenses 行政管理费   uwL^Tq}Yh  
  A (29)advice note 发货通知   Q)/V >QW  
  A (30)amortization 摊销   .S5%Qa [uW  
  A (31)analytical review 分析性检查   %9 q]  
  A (32)annual equivalent cost 年度等量成本法   Io(*_3V)B  
  A (33)annual report and accounts 年度报告和报表   s%& /Zt  
  A (34)appraisal cost 检验成本   s6DmZ^Y%  
  A (35)appropriation account 盈余分配账户    Kl'u  
  A (36)articles of association 公司章程细则   jkQ%b.a  
  A (37)assets 资产   |;(95  
  A (38)assets cover 资产保障   Q[vQT?J7  
  A (39)asset value per share 每股资产价值   EbfE/_I  
  A (40)associated company 联营公司   `{Jo>L .  
  A (41)attainable standard 可达标准   .jXD0~N8q  
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 A (42)attributable profit 可归属利润   r_x|2 A oO  
  A (43)audit 审计   s|`ZV^R  
  A (44)audit report 审计报告   iL$~d@AEn  
  A (45)auditing standards 审计准则   /e:kBjysJ  
  A (46)authorized share capital 额定股本    ?W3l  
  A (47)available hours 可用小时   K9HXy*y49  
  A (48)avoidable costs 可避免成本 |3bCq(ZR\P  
  B (49)back-to-back loan 易币贷款   nxjP4d>  
  B (50)backflush accounting 倒退成本计算   9hTzi+'S  
  B (51)bad debts 坏帐   t'e\Z2  
  B (52)bad debts ratio 坏帐比率   qk{+Y  
  B (53)bank charges 银行手续费   O x),jc[/  
  B (54)bank overdraft 银行透支   iw XMe(k  
  B (55)bank reconciliation 银行存款调节表   ; u@& [  
  B (56)bank statement 银行对账单   NimW=X;c  
  B (57)bankruptcy 破产   @ Y&UP  
  B (58)basis of apportionment 分摊基础   TwI'}J|w  
  B (59)batch 批量   7'g{:dzS*3  
  B (60)batch costing 分批成本计算    z@8W  
  B (61)beta factor B(市场)风险因素   m-HL7&iG$  
  B (62)bill 账单   S;8gX1Uf  
  B (63)bill of exchange 汇票   O a%ZlEUF  
  B (64)bill of landing 提单   jU9\BYUg  
  B (65)bill of materials 用料预计单   rqi/nW  
  B (66)bill payable 应付票据   .N>Th/K8  
  B (67)bill receivable 应收票据   ;ztt*py  
  B (68)bin card 存货记录卡   }T~ }W8H  
  B (69)bonus 红利   %K[ u  
  B (70)book-keeping 薄记   X{u\|e{  
  B (71)Boston classification 波士顿分类   PB(q9gf"1}  
  B (72)breakeven chart 保本图   %B~@wc I)W  
  B (73)breakeven point 保本点   Pm/Rc  
  B (74)breaking-down time 复位时间   YApm)O ={  
  B (75)budget 预算   h]jy):9L  
  B (76)budget center 预算中心   ?/1Eu47  
  B (77)budget cost allowance 预算成本折让   mUdj2vB$+'  
  B (78)budget manual 预算手册   KCl85Wi'  
  B (79)budget period 预算期间   0@tN3u?dx  
  B (80)budgetary control 预算控制   (3Dz'X  
  B (81)budgeted capacity 预算生产能力   Js'j}w  
  B (82)burden 制造费用   }{S+C[:_  
  B (83)business center 经营中心   YHOo6syk  
  B (84)business entity 营业个体   M-V{(  
  B (85)business unit 经营单位   /Y`u4G()  
 B (86)buy-out management 管理性购买产权   63fg l+  
  B (87)by-product 副产品 7t3ps  
  C (88)called-up share capital 催缴股本   ]2   
  C (89)capacity 生产能力   L}\ oFjVju  
  C (90)capacity ratios 生产能力比率   d`  X1cG  
  C (91)capital 资本   mv{bX| .  
  C (92)capital assets pricing model资本资产计价模式   KQTv5|$?  
  C (93)capital commitment 承诺资本   G@+R!IG  
  C (94)capital employed 已运用的资本   !T"jvDYH  
  C (95)capital expenditure 资本支出   8)ykXx /f@  
  C (96)capital expenditureauthorization 资本支出核准   x(+H1D\W   
  C (97)capital expenditure control 资本支出控制   REGk2t.L  
  C (98)capital expenditure proposal资本支出申请   @h,3"2W{Ev  
  C (99)capital funding planning 资本基金筹集计划   uZml.#@4  
  C (100)capital gain 资本收益   =$-+~  
  C (101)capital investment appraisal资本投资评估   Q;?rqi ,  
  C (102)capital maintenance 资本保全   _$P1N^}Zs  
  C (103)capital resource planning 资本资源计划   1d 1 ~`B  
  C (104)capital surplus 资本盈余   \P;2s<6i\  
  C (105)capital turnover 资本周转率   &7r73~TXm  
  C (106)card 记录卡   IAi|4,y_L  
  C (107)cash 现金   BMO&(g  
  C (108)cash account 现金账户   ;-^8lWt  
  C (109)cash book 现金账薄   [tk6Kx8a  
  C (110)cash cow 金牛产品   uE,g|51H/  
  C (111)cash flow 现金流量   2GxkOch  
  C (112)cash discounted 现金贴现   lSG]{  
  C (113)cash flow budget 现金流量预算   %+iAL<S  
  C (114)cash flow statement 现金流量表   2&zklXuo:  
  C (115)cash ledger 现金分类账   +-:o+S`q~  
  C (116)cash limit 现金限额   i :|e#$x  
  C (117)CCA 现时成本会计   I+/fX0-Lib  
  C (118)center 中心   ML.|\:r*  
  C (119)changeover time 变更时间   >0JC u^9  
  C (120)chartered entity 特许经济个体   J,*+Ak ~  
  C (121)cheque 支票   8?LHYdJ  
  C (122)cheque register 支票登记薄   n.=Zw2FE  
  C (123)coin analysis 零钱分类   3}lIY7 O  
  C (124)classification 分类   8`z  
  C (125)clock card 工时卡   6 xLQ  
  C (126)code 代码   <-DQ(0xg  
  C (127)commitment accounting 承诺确认会计   L:\>)6]Ls  
  C (128)common cost 共同成本   <DN7  
  C (129)company limited byguarantee 有限担保责任公司   3<>DDY2bl  
C (130)company limited shares 股份有限公司   6[,7g&C  
  C (131)competitive position 竞争能力状况   6x;!E&<  
  C (132)concept 概念   zvn3i5z  
  C (133)conglomerate 跨行业企业   _%u t#  
  C (134)consistency concept 一致性概念   E:y^= Y  
  C (135)consolidated accounts 合并报表   {dYz|O<  
  C (136)consolidation accounting 合并会计   i`5Skr:M  
  C (137)consortium 财团   /vI"v 4  
  C (138)contingency plan 应急计划   :{9HsF"h0  
  C (139)contingent liabilities 或有负债   av bup  
  C (140)continuous operation 连续生产   ^<3{0g-"AW  
  C (141)contra 抵消   T037|k a{  
  C (142)contract cost 合同成本   _p'u!.a?!  
  C (143)contract costing 合同成本计算   #nq_R  
  C (144)contribution 贡献毛益   ZgfhNI\  
  C (145)contribution centre 贡献中心   &88c@Ksn  
  C (146)contribution chart 贡献图   J7HY(7Nx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   LkWY6 ?$U  
  C (148)contribution to salesration 贡献毛益对销售比率   ~ga WZQXyu  
  C (149)control 控制   1\J9QZX0  
  C (150)control account 控制帐户   ECk3Da  
  C (151)control limits 控制限度   \U<d)j/  
  C (152)controllability concept 可控制概念   aeDhC#h  
  C (153)controllable cost 可控制成本   "m`}J*s"  
  C (154)conversion cost 加工成本   ?R_fg  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M)~sL1)  
  C (156)corporate appraisal 公司评估   b94+GL U8b  
  C (157)corporate planning 公司计划    $Gcjm~  
  C (158)corporate social reporting 公司社会报告   [?bq4u`  
  C (159)corporation 股份公司   @hwNM#>`  
  C (160)cost 成本   BIEq(/-  
  C (161)cost account 成本帐户   -2j[;kgt}  
  C (162)cost accounting 成本会计   xXfv({  
  C (163)cost accounting manual 成本手册   CjEzsjqe<I  
  C (164)cost accounts calendar 成本报表的日历时间   .Rt~d^D@  
  C (165)cost adjustment 成本调整   Y;@]G=a   
  C (166)cost allocation 成本分配   P`avn  
  C (167)cost apportionment 成本分摊   7K1_$vd  
  C (168)cost attribution 成本归属   v\E6N2.S  
  C (169)cost audit 成本审计   4"UH~A;^  
  C (170)cost behaviour 成本性态   ]WK~`-3C^  
  C (171)cost benefit analysis 成本效益分析   egAYJK-,!  
  C (172)cost center 成本中心   !<out4Mz"  
  C (173)cost driver 成本动因
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