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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 ;1y\!f3#V~  
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  1.audit   审计 +6>Pp[%  
  2.attestation   鉴证 } M1<a4~  
  3.credibility   可信赖程度 EZ=M^0=Hpf  
  4.audit of financial statements 财务报表审计 w"Z >F]YZ  
  5.agreed-upon procedures 执行商定程序 7eq;dNB@gq  
  6.high levels of assurance 高水平保证 TLkkB09fvk  
  7.compilation 编制 .Kv@p jOr  
  8.reliability 可靠性 4@VX%5uy  
  9.relevance 相关性 Nd0Wt4=  
  10.professional skepticism 职业谨慎 4$;fj1!Z:  
  11.objectivity 客观性 8(+X0}  
  12. professional competence 专业胜任能力 qa Q  
  13.Senior/CPA-in-charge 项目经理 (z.Vwl5  
  14.audit engagement letter 业务约定书 dNyc|P`U  
  15.recurring audit 连续审计 'IgtBd|K>  
  16.the client 委托人 a:8@:d1T K  
  17.change CPA 更换注册会计 s}A]lY  
  18.the existing CPA 现任注册会计师 w(@`g/b  
  19.the successor CPA 后任注册会计师 Wqqo8Y~fq  
  20.the preceding CPA前任注册会计师 tF'67,~W  
  21.issue the audit report 出具审计报告 <.AIV p  
  22.expert 专家 Vt&I[osC  
  23.the board of directors 董事会 {!="PnB  
  24.knowledge of the entity‘ s business 了解被审计单位情况 dxd}:L~z  
  25.assess material misstatement risks评估重大错报风险 %:/;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 jXdn4m/O  
  27.a general knowledge of —— 初步了解―――的情况 44]ae~@a  
  28.a more knowledge of—— 进一步了解的情况 |)lo<}{  
  29.the prior year‘s working papers 以前年度工作底稿 G'bp  
  30.minutes of meeting 会议纪要 *R:nB)(6<  
  31.business risks 经营风险 $X{& KLM[  
  32.appropriateness 适当性 ZWFH5#=  
  33.accounting estimate 会计估计 n[clYi@e  
  34.management representations 管理层声明 qzG'Gz{{qu  
  35.going concern assumption 持续经营假设 ]F_ u  
  36.audit plan 审计计划 }%}eyLm(  
  37.significant audit areas 重点审计领域  $SDx) '!  
  38.error 错误 a( qw  
  39.fraud舞弊 >SzTZ3!E  
  40.modified or additional procedures 修改或追加审计程序 A76=^ iw  
  41.misappropriation of assets 侵占资产 HgMDw/D(  
  42.transactions without substance 虚假交易 d,>l;l  
  43.unusual pressures 异常压力 bv] ZUF0  
  44.the suspected noncompliance 涉嫌存在违法行为 I 7TMv.  
  45.materialiy 重要性 XR+2|o  
  46.exceed the materiality level 超过重要性水平 J|>P,x#G  
  47.approach the materiality level 接近重要性水平 F8k1fmM]Y  
  48.an acceptably low level 可接受水平 ePF9Vzq  
  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 t]m#k %)  
  50.misstatements or omissions 错报或漏报 /RMep8 &  
  51.aggregate 总计 }{ P}P}  
  52.subsequent events 期后事项 @B[V'|  
  53.adjust the financial statements 调整财务报表 M"J $c42  
  54.perform additional audit procedures 实施追加的审计程序 QOOBCNe  
  55.audit risk 审计风险 5n"'M&Ce  
  56.detection risk 检查风险 3sL#_@+yz  
  57.inappropriate audit opinion 不适当的审计意见 1]qhQd-u  
  58.material misstatement 重大的错报 >sP;B5S  
  59.tolerable misstatement 可容忍错报 yb]a p  
  60.the acceptable level of detection risk 可接受的检查风险 4f>Vg$4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 xo*a 9H?@  
  62.simall business 小规模企业 R{WG>c  
  63.accounting system 会计系统 )9*-Q%zc  
  64.test of control 控制测试 &2 g1Oy~  
  65.walk-through test 穿行测试 E;X'.7[c  
  66.communication 沟通 t4Z.b 5g  
  67.flow chart 流程图 ;TR.UUT  
  68.reperformance of internal control 重新执行 * 5j iC  
  69.audit evidence 审计证据 ?iq:Gf  
  70.substantive procedures 实质性程序 KUp lN1Sy  
  71.assertions 认定 4[(P>`Unx  
  72.esistence 存在 v<c8qg  
  73.occurrence 发生 s*Fmu7o43  
  74.completeness 完整性 M^bujGD  
  75.rights and obligations 权利和义务 YlYTH_L>E  
  76.valuation and allocation 计价和分摊 ~+1t 17  
  77.cutoff 截止 .IgCC_C9  
  78.accuracy 准确性 L-Hl.UV  
  79.classification 分类 7y60-6r  
  80.inspection 检查 =A,i9Z&  
  81.supervision of counting 监盘 $}jSIn=~|t  
  82.observation 观察 u=4tW:W,  
  83.confirmation 函证 i#eb%9Mn  
  84.computation 计算 ^ sz4rk  
  85.analytical procedures 分析程序 Bkcs4 x  
  86.vouch 核对 eQNYfWR  
  87.trace 追查 t[X'OK0W%3  
  88.audit sampling 审计抽样 X2EC+<  
  89.error 误差 KI# hII[Q.  
  90.expected error 预期误差 _|#)tWy}  
  91.population 总体 8J>s|MZ  
  92.sampling risk 抽样风险 V43 |Ej}E  
  93.non- sampling risk 非抽样风险 Gz kf  
  94.sampling unit 抽样单位 2AdV=n6Z  
  95.statistical sampling 统计抽样 -f'z _&KI  
  96.tolerable error 可容忍误差 YUc&X^O  
  97.the risk of under reliance 信赖不足风险 M N#\P1  
  98.the risk of over reliance 信赖过度风险 khyV uWN  
  99.the risk of incorrect rejection 误拒风险 [rf.P'p%  
  100. the risk of incorrect acceptance 误受风险 pV1~REk$&  
  101.working trial balance 试算平衡表 [aIQ/&Y  
  102.index and cross-referencing 索引和交叉索引 `M|fwlAJQ  
  103.cash receipt 现金收入 uRp-yu[nt%  
  104.cash disbursement 现金支出 mH;\z;lyK  
  105.bank statement 银行对账单 j]jwQRe  
  106.bank reconciliation 银行存款余额调节表 aiz_6@Qfz*  
  107.balance sheet date 资产负债表日 b2ZKhS8  
  108.net realizable value 可变现净值 `~gyq>Ik2  
  109.storeroom 仓库  9V\5`QXu  
  110.sale invoice 销售发票 3Hr ZN+D  
  111.price list 价目表 &'i>5Y  
  112.positive confirmation request 积极式询证函 \`x$@s?  
  113.negative confirmation request 消极式询证函 >8QLo8)3C  
  114.purchase requisition 请购单 ?a(ApD\  
  115.receiving report 验收报告 9CxU: ;3  
  116.gross margin 毛利 Y68oBUd_E  
  117.manufacturing overhead 制造费用 cE[4CCpy  
  118.material requisition 领料单 yV_aza  
  119.inventory-taking 存货盘点 VBy=X\w]  
  120.bond certificate 债券 A5z5e# ,u  
  121.stock certificate 股票 }+,;wj~  
  122.audit report 审计报告 meE&, {  
  123.entity 被审计单位 Z?dz@d%C  
  124.addressee of the audit report 审计报告的收件人 xMU4Av[{  
  125.unqualified opinion 无保留意见 1_f(;WOg  
  126.qualified opinion 保留意见 %[5hTf  
  127.disclaimer of opinion 无法表示意见 | tyVC=${  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ; QS-a  
  A (2)absorbed overhead 已吸收制造费用 /u5MAl.<[  
  A (3)absorption costing 吸收成本计算 YiB^m   
  A (4)account 账户,报表   *i&ks> 4N  
  A (5)accounting postulate 会计假设   :<!a.%=  
  A (6)accounting series release 会计公告文件   RlC|xj"l%  
  A (7)accounting valuation 会计计价   #T&''a  
  A (8)account sale 承销清单 AYfW}V"  
  A (9)accountability concept 经营责任概念   REli`"bR  
  A (10)accountancy 会计职业   H W)> `  
  A (11)accountant 会计师   /n&w|b %  
  A (12)accounting 会计   +CaPF  
  A (13)agency cost 代理成本   g>cp;co9g  
  A (14)accounting bases 会计基础   Nxp 7/Nn3  
  A (15)accounting manual 会计手册   ~4<xTP\*  
  A (16)accounting period 会计期间    lEh;MJ  
  A (17)accounting policies 会计方针   VMZ\9IwI  
  A (18)accounting rate of return 会计报酬率   I ze+](  
  A (19)accounting reference date 会计参照日   UBLr|e>dQE  
  A (20)accounting reference period 会计参照期间   ^cn%]X#.  
  A (21)accrual concept 应计概念   1pg&?L.MA  
  A (22)accrual expenses 应计费用   Rq|7$O5  
  A (23)acid test ration 速动比率(酸性测试比率)   JUHmIFjZ  
  A (24)acquisition 购置   f,9/Yg_  
  A (25)acquisition accounting 收购会计   ]MKW5Kq  
  A (26)activity based accounting 作业基础成本计算   I x kL]  
  A (27)adjusting events 调整事项   [vrM,?X  
  A (28)administrative expenses 行政管理费   OWx-I\:  
  A (29)advice note 发货通知   J>y}kzCz  
  A (30)amortization 摊销   49W@?: b  
  A (31)analytical review 分析性检查   \!x~FVA  
  A (32)annual equivalent cost 年度等量成本法   .nl!KzO6g  
  A (33)annual report and accounts 年度报告和报表   oc7&iL  
  A (34)appraisal cost 检验成本   "wy|gnQJ  
  A (35)appropriation account 盈余分配账户   B<zoa=  
  A (36)articles of association 公司章程细则   @y ] ek/  
  A (37)assets 资产   8iA[w-Pv  
  A (38)assets cover 资产保障   G)t_;iNL|  
  A (39)asset value per share 每股资产价值   r$T\@oTL  
  A (40)associated company 联营公司   <Nw qt[.  
  A (41)attainable standard 可达标准   0n<>X&X  
mE\sD<b  
 A (42)attributable profit 可归属利润   C9OEB6  
  A (43)audit 审计   +N n $  
  A (44)audit report 审计报告   l!qhK'']V"  
  A (45)auditing standards 审计准则   jlXzfD T  
  A (46)authorized share capital 额定股本   uGt}Hn  
  A (47)available hours 可用小时   zZp0g^;. ?  
  A (48)avoidable costs 可避免成本 79`OB##  
  B (49)back-to-back loan 易币贷款   !LJEo>D  
  B (50)backflush accounting 倒退成本计算   /Z^"[ Ke  
  B (51)bad debts 坏帐   oN({X/P2j  
  B (52)bad debts ratio 坏帐比率   v]{F.N  
  B (53)bank charges 银行手续费   VW&EdrR,S  
  B (54)bank overdraft 银行透支   Is&0h|  
  B (55)bank reconciliation 银行存款调节表   RGg=dN  
  B (56)bank statement 银行对账单   MD|T4PPz,}  
  B (57)bankruptcy 破产   Zaime  
  B (58)basis of apportionment 分摊基础   B! +rO~  
  B (59)batch 批量   !B|Aq- n,  
  B (60)batch costing 分批成本计算   >f$N G  
  B (61)beta factor B(市场)风险因素   Aqy y\G;  
  B (62)bill 账单   f.)z_RyGd  
  B (63)bill of exchange 汇票   LuW>8K\  
  B (64)bill of landing 提单   yM}~]aQ y  
  B (65)bill of materials 用料预计单   R5Pk>-KF  
  B (66)bill payable 应付票据   ty ESDp%  
  B (67)bill receivable 应收票据   {&dbxj-'  
  B (68)bin card 存货记录卡   }uR[H2D`L  
  B (69)bonus 红利   c!0u,6  
  B (70)book-keeping 薄记   P K+rr.k]  
  B (71)Boston classification 波士顿分类   \rj>T6  
  B (72)breakeven chart 保本图   |qs8( 5z0  
  B (73)breakeven point 保本点   k I?+\k\V`  
  B (74)breaking-down time 复位时间   / <C{$Gu  
  B (75)budget 预算   I4XnJ[N%  
  B (76)budget center 预算中心   /O[<"Wcz  
  B (77)budget cost allowance 预算成本折让   Yyxsj9  
  B (78)budget manual 预算手册   ~ k"r  
  B (79)budget period 预算期间   jlxY|;gZ-0  
  B (80)budgetary control 预算控制   !),eEy  
  B (81)budgeted capacity 预算生产能力   #Mw 6>5}<  
  B (82)burden 制造费用   "_^vQ1M]Z  
  B (83)business center 经营中心   5bB\i79$  
  B (84)business entity 营业个体   /9pN.E  
  B (85)business unit 经营单位   YjCHKI"e  
 B (86)buy-out management 管理性购买产权   4bs<j  
  B (87)by-product 副产品 s5/u>d  
  C (88)called-up share capital 催缴股本   _jb' HP  
  C (89)capacity 生产能力   .} O@<t  
  C (90)capacity ratios 生产能力比率   oyT`AYa  
  C (91)capital 资本   HKL/ D  
  C (92)capital assets pricing model资本资产计价模式   'Z*`~,Q  
  C (93)capital commitment 承诺资本   'aWqj+Wbh  
  C (94)capital employed 已运用的资本   m]+~F_/  
  C (95)capital expenditure 资本支出   % }IrZrh  
  C (96)capital expenditureauthorization 资本支出核准   $PstEL  
  C (97)capital expenditure control 资本支出控制   [I?[N.v  
  C (98)capital expenditure proposal资本支出申请   5rb<u>e{  
  C (99)capital funding planning 资本基金筹集计划   2U|"]tpM&  
  C (100)capital gain 资本收益   kzk8b?rOA  
  C (101)capital investment appraisal资本投资评估   $l $p|  
  C (102)capital maintenance 资本保全   t zShds  
  C (103)capital resource planning 资本资源计划   ;Rlf[](iL  
  C (104)capital surplus 资本盈余   AQ&vq$  
  C (105)capital turnover 资本周转率   "T$LJ1E  
  C (106)card 记录卡   u`CHM:<<?  
  C (107)cash 现金   !,+<?o y  
  C (108)cash account 现金账户   S zNZY&8 f  
  C (109)cash book 现金账薄   7@&mGUALO  
  C (110)cash cow 金牛产品   G|o O  
  C (111)cash flow 现金流量   %4wEAi$I  
  C (112)cash discounted 现金贴现   0q28Ulv9  
  C (113)cash flow budget 现金流量预算   O _ C<h  
  C (114)cash flow statement 现金流量表   Gf +>Aj U'  
  C (115)cash ledger 现金分类账   /X]gm\x7s  
  C (116)cash limit 现金限额   ppo.#p0w  
  C (117)CCA 现时成本会计   w`DcnQK'  
  C (118)center 中心   :_,a%hb+8  
  C (119)changeover time 变更时间   m@Dra2Cv'@  
  C (120)chartered entity 特许经济个体   6FYL},.R  
  C (121)cheque 支票   ?W_8 X2(`  
  C (122)cheque register 支票登记薄   J&Db-  
  C (123)coin analysis 零钱分类   ch2m Ei(  
  C (124)classification 分类   {)iiu   
  C (125)clock card 工时卡   OMW]9E  
  C (126)code 代码   `$Um  
  C (127)commitment accounting 承诺确认会计   /d+v4GIB  
  C (128)common cost 共同成本   h3bQ<?m  
  C (129)company limited byguarantee 有限担保责任公司    ,)uW`7  
C (130)company limited shares 股份有限公司   b# Dd  
  C (131)competitive position 竞争能力状况   a ~YrQI-@  
  C (132)concept 概念   -X_\3J  
  C (133)conglomerate 跨行业企业   ce;$)Ff\  
  C (134)consistency concept 一致性概念   =), O;M  
  C (135)consolidated accounts 合并报表   LF `]=.Q  
  C (136)consolidation accounting 合并会计   <ne?;P1L  
  C (137)consortium 财团   ] g<$f#S  
  C (138)contingency plan 应急计划   H<}|n1w<  
  C (139)contingent liabilities 或有负债   kh@O_Q` j  
  C (140)continuous operation 连续生产   ])G| U A.  
  C (141)contra 抵消   q44v I  
  C (142)contract cost 合同成本   H,W8JNPs  
  C (143)contract costing 合同成本计算   {Q[ G/=mx  
  C (144)contribution 贡献毛益   15VvZ![$V  
  C (145)contribution centre 贡献中心   M,W-,l ]  
  C (146)contribution chart 贡献图   dWi< U4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   yZ!~m3Q  
  C (148)contribution to salesration 贡献毛益对销售比率   eIy:5/s  
  C (149)control 控制   o~9sO=-O  
  C (150)control account 控制帐户   ^62z\Y  
  C (151)control limits 控制限度   {Mj- $G"  
  C (152)controllability concept 可控制概念   fN@ZJ~F%j  
  C (153)controllable cost 可控制成本   \[qxOZ{  
  C (154)conversion cost 加工成本   Ie K+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   A9g/At_  
  C (156)corporate appraisal 公司评估   G)^/#d#&  
  C (157)corporate planning 公司计划   -[J4nN&N  
  C (158)corporate social reporting 公司社会报告   JhjH_)  
  C (159)corporation 股份公司   HY eCq9S  
  C (160)cost 成本   :{^~&jgL  
  C (161)cost account 成本帐户   g_n_Qlo  
  C (162)cost accounting 成本会计   m,"-/)  
  C (163)cost accounting manual 成本手册   N p*T[J  
  C (164)cost accounts calendar 成本报表的日历时间   R:(i}g<3  
  C (165)cost adjustment 成本调整   lxCAZa\  
  C (166)cost allocation 成本分配   S,C c0)j>  
  C (167)cost apportionment 成本分摊   n!AW9]  
  C (168)cost attribution 成本归属   B|V!=r1%  
  C (169)cost audit 成本审计   GLESngAl  
  C (170)cost behaviour 成本性态   F Z RnIg  
  C (171)cost benefit analysis 成本效益分析   =L@CZ "  
  C (172)cost center 成本中心   kN3 <l7  
  C (173)cost driver 成本动因
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