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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 >m <T+{`  
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  1.audit   审计 vRf$#fBEQ  
  2.attestation   鉴证 1x\k:2U  
  3.credibility   可信赖程度 _G.!^+)kEm  
  4.audit of financial statements 财务报表审计 NW3qs`$-(  
  5.agreed-upon procedures 执行商定程序 um_J%v6ER  
  6.high levels of assurance 高水平保证 \)>#`X  
  7.compilation 编制 OU#p^ 5K  
  8.reliability 可靠性 D Y4!RjJ47  
  9.relevance 相关性 |r)QkxdU,  
  10.professional skepticism 职业谨慎 HyKA+ 7}  
  11.objectivity 客观性 ^>Z7."uGY  
  12. professional competence 专业胜任能力 A8ef=ljM?  
  13.Senior/CPA-in-charge 项目经理 @)[8m8paV  
  14.audit engagement letter 业务约定书 a;-%C{S9r  
  15.recurring audit 连续审计 *vIP\NL?H  
  16.the client 委托人 dw5"}-D  
  17.change CPA 更换注册会计 "_dg$j`Y&&  
  18.the existing CPA 现任注册会计师 HJym|G>%?  
  19.the successor CPA 后任注册会计师 :Mh\;e  
  20.the preceding CPA前任注册会计师 :2 :VMIa  
  21.issue the audit report 出具审计报告 GXQ%lQ  
  22.expert 专家 4(oU88 z  
  23.the board of directors 董事会 xaoR\H  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ty~z%=H  
  25.assess material misstatement risks评估重大错报风险 *!*%~h8V  
  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 s3Zt)xQ3  
  27.a general knowledge of —— 初步了解―――的情况 r%ebC   
  28.a more knowledge of—— 进一步了解的情况 JXq!v:w6  
  29.the prior year‘s working papers 以前年度工作底稿 ^ACrWk~UY  
  30.minutes of meeting 会议纪要 Q^3{L\6_  
  31.business risks 经营风险 $_TS]~y4}  
  32.appropriateness 适当性 `#8kJt  
  33.accounting estimate 会计估计 -{9mctt/gE  
  34.management representations 管理层声明  &.s.g\  
  35.going concern assumption 持续经营假设 +,$pcf<[V  
  36.audit plan 审计计划 !7)#aXt &  
  37.significant audit areas 重点审计领域 ST?Rl@4  
  38.error 错误 Wwg<- 9wAJ  
  39.fraud舞弊 K n=EDtg  
  40.modified or additional procedures 修改或追加审计程序 3tJfh=r=1  
  41.misappropriation of assets 侵占资产 oJ3(7Sz  
  42.transactions without substance 虚假交易 S^p^) fAmF  
  43.unusual pressures 异常压力 *mJ#|3I<  
  44.the suspected noncompliance 涉嫌存在违法行为 yZgWFf.X  
  45.materialiy 重要性 w4}Q6_0v  
  46.exceed the materiality level 超过重要性水平 6<QC|>p  
  47.approach the materiality level 接近重要性水平 SDE$ymP x  
  48.an acceptably low level 可接受水平 Z[] 8X@IPe  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 yE,qLiH  
  50.misstatements or omissions 错报或漏报 Is< XMR|{  
  51.aggregate 总计 _O'!C!K6  
  52.subsequent events 期后事项 w%X@os}E  
  53.adjust the financial statements 调整财务报表 t0@AfO.'1  
  54.perform additional audit procedures 实施追加的审计程序 (EosLn h0  
  55.audit risk 审计风险 JR15y3 F  
  56.detection risk 检查风险 5G(dvM-n  
  57.inappropriate audit opinion 不适当的审计意见 #ley3rJW]  
  58.material misstatement 重大的错报 A?}[rM Z  
  59.tolerable misstatement 可容忍错报 Cc%{e9e*  
  60.the acceptable level of detection risk 可接受的检查风险 yTK3eK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b6Z3(!] ]  
  62.simall business 小规模企业 hwL`9.w  
  63.accounting system 会计系统 |3T2}ohrr  
  64.test of control 控制测试 (s&]V49  
  65.walk-through test 穿行测试 : #?_4D!r  
  66.communication 沟通 G/(,,T}eG  
  67.flow chart 流程图 'xG J;pY  
  68.reperformance of internal control 重新执行 oPni4^g i  
  69.audit evidence 审计证据 _kMHF  
  70.substantive procedures 实质性程序 ^dhx/e%s  
  71.assertions 认定 BN%cX 2j  
  72.esistence 存在 .Tq8Qdl  
  73.occurrence 发生 K?! W9lUq  
  74.completeness 完整性 A s }L=2  
  75.rights and obligations 权利和义务 7qUg~GJ X  
  76.valuation and allocation 计价和分摊 #Y=b7|l  
  77.cutoff 截止 6 B7*|R>  
  78.accuracy 准确性 %Y=r5'6l  
  79.classification 分类 =SeQ- H#  
  80.inspection 检查 Eri007?D  
  81.supervision of counting 监盘 )R'%SLw  
  82.observation 观察  ,Zb  
  83.confirmation 函证 Y%0rji  
  84.computation 计算 Z4As'al  
  85.analytical procedures 分析程序 (hZNWQ0  
  86.vouch 核对 &S 66M 2  
  87.trace 追查 ;]m;p,$  
  88.audit sampling 审计抽样 O< /b]<[  
  89.error 误差 M/9[P* VE  
  90.expected error 预期误差 W#NZnxOX"  
  91.population 总体 )8#-IXxp  
  92.sampling risk 抽样风险 `L7^f!  
  93.non- sampling risk 非抽样风险 "T^%HPif  
  94.sampling unit 抽样单位 }[UH1+`L  
  95.statistical sampling 统计抽样 \mJR ^t  
  96.tolerable error 可容忍误差 W'"?5} (  
  97.the risk of under reliance 信赖不足风险 r2'K'?T3  
  98.the risk of over reliance 信赖过度风险 4^:dmeMZ`  
  99.the risk of incorrect rejection 误拒风险 _/}$X"4  
  100. the risk of incorrect acceptance 误受风险 JeNX5bXW  
  101.working trial balance 试算平衡表 26k~Z}  
  102.index and cross-referencing 索引和交叉索引 B; NK\5>  
  103.cash receipt 现金收入 / j$pV  
  104.cash disbursement 现金支出 (GL'm[V  
  105.bank statement 银行对账单 a.gMH uL  
  106.bank reconciliation 银行存款余额调节表 0)b1'xt',  
  107.balance sheet date 资产负债表日 q. Jx|x  
  108.net realizable value 可变现净值 -=8f*K[W  
  109.storeroom 仓库 8J$1N*J|  
  110.sale invoice 销售发票 cl]W]^q-Cx  
  111.price list 价目表 MnF|'t  
  112.positive confirmation request 积极式询证函 9e>2kd  
  113.negative confirmation request 消极式询证函 X o9 vE3  
  114.purchase requisition 请购单 c!wRq4  
  115.receiving report 验收报告 SC4jKm2  
  116.gross margin 毛利 Q$]1juqg  
  117.manufacturing overhead 制造费用 MmvOyK NZF  
  118.material requisition 领料单 W% Lrp{  
  119.inventory-taking 存货盘点 ~Y*.cGA  
  120.bond certificate 债券 =LK`m NA  
  121.stock certificate 股票 hrzxc4,W  
  122.audit report 审计报告 {v=[~H>bt  
  123.entity 被审计单位 .*oL@iX  
  124.addressee of the audit report 审计报告的收件人 `fX\pOk~e  
  125.unqualified opinion 无保留意见 w_@{v wM$A  
  126.qualified opinion 保留意见 ~p n$'1Q  
  127.disclaimer of opinion 无法表示意见 Q#ksf h!D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t B`"gC~  
  A (2)absorbed overhead 已吸收制造费用 i>CR{q  
  A (3)absorption costing 吸收成本计算 $E^sA|KcT  
  A (4)account 账户,报表   W|rAn2H  
  A (5)accounting postulate 会计假设   4f8XO"k7t=  
  A (6)accounting series release 会计公告文件   <zvtQ^{]  
  A (7)accounting valuation 会计计价   }93FWo.  
  A (8)account sale 承销清单 u^E0u^  
  A (9)accountability concept 经营责任概念   _:tS-Mx@5  
  A (10)accountancy 会计职业   C\BKdx5;  
  A (11)accountant 会计师   ,98 F  
  A (12)accounting 会计   . a @7  
  A (13)agency cost 代理成本   B= E/|J</  
  A (14)accounting bases 会计基础   Zj ` ;IYFG  
  A (15)accounting manual 会计手册   mdrqX<x'~  
  A (16)accounting period 会计期间   3PRU  
  A (17)accounting policies 会计方针   ip{ b*@K  
  A (18)accounting rate of return 会计报酬率   <im}R9eJ1  
  A (19)accounting reference date 会计参照日   '" &*7)+g*  
  A (20)accounting reference period 会计参照期间   'w72i/  
  A (21)accrual concept 应计概念   :]Om4Q\-#  
  A (22)accrual expenses 应计费用   gYGoJH1  
  A (23)acid test ration 速动比率(酸性测试比率)   (]I=';\  
  A (24)acquisition 购置   R N@)nc_  
  A (25)acquisition accounting 收购会计   Xg_l4!T_l  
  A (26)activity based accounting 作业基础成本计算   IV':sNV  
  A (27)adjusting events 调整事项   <GQ=PrT|/  
  A (28)administrative expenses 行政管理费   iS.gN&\z^  
  A (29)advice note 发货通知   4K`b?{){+a  
  A (30)amortization 摊销   MwSfuP  
  A (31)analytical review 分析性检查   7iM@BeIf  
  A (32)annual equivalent cost 年度等量成本法   Q7v1xBM  
  A (33)annual report and accounts 年度报告和报表    ;ud"1wH  
  A (34)appraisal cost 检验成本   tK*y/S  
  A (35)appropriation account 盈余分配账户   >< S2o%u~  
  A (36)articles of association 公司章程细则   D^F=:-l m  
  A (37)assets 资产   '3Fb[md54  
  A (38)assets cover 资产保障   .T(vGiU  
  A (39)asset value per share 每股资产价值   -p7 HQ/  
  A (40)associated company 联营公司   3jJV5J'"  
  A (41)attainable standard 可达标准   p*YV*Arv  
v<l]K$5J&  
 A (42)attributable profit 可归属利润   '4~I %Z7L  
  A (43)audit 审计   Ow5 VBw(  
  A (44)audit report 审计报告   @t$yg$Q?[  
  A (45)auditing standards 审计准则   gC kR$.-E  
  A (46)authorized share capital 额定股本   ~Cynw(  
  A (47)available hours 可用小时   })uyq_nz  
  A (48)avoidable costs 可避免成本 ?/sn"~"  
  B (49)back-to-back loan 易币贷款   eUR+j?5I  
  B (50)backflush accounting 倒退成本计算   :2vuc!Pu  
  B (51)bad debts 坏帐   0/7.RpX,.  
  B (52)bad debts ratio 坏帐比率   *nHMQ/uf  
  B (53)bank charges 银行手续费   ScVbo3{m*T  
  B (54)bank overdraft 银行透支   a7u*d`3X=  
  B (55)bank reconciliation 银行存款调节表   ;tA$ x!5]  
  B (56)bank statement 银行对账单   F,pKt.x  
  B (57)bankruptcy 破产    KE5>O1  
  B (58)basis of apportionment 分摊基础   PGYx] r  
  B (59)batch 批量   BAi0w{  
  B (60)batch costing 分批成本计算   Rd]<591  
  B (61)beta factor B(市场)风险因素   <)sL8G9Y  
  B (62)bill 账单   Sz1J4$5  
  B (63)bill of exchange 汇票   H)dZ0n4T  
  B (64)bill of landing 提单   (47la$CR  
  B (65)bill of materials 用料预计单   }jWg&<5+z  
  B (66)bill payable 应付票据   6jm/y@|F!  
  B (67)bill receivable 应收票据   Z}>;@c  
  B (68)bin card 存货记录卡   *a{WJbau]  
  B (69)bonus 红利   @PQd6%@  
  B (70)book-keeping 薄记   7,alZ"%W  
  B (71)Boston classification 波士顿分类   KV6D0~  
  B (72)breakeven chart 保本图   r5(efTgAd+  
  B (73)breakeven point 保本点   D ZH2U+K  
  B (74)breaking-down time 复位时间   6^BT32,'  
  B (75)budget 预算   z" ?WT$  
  B (76)budget center 预算中心   j:2 F97  
  B (77)budget cost allowance 预算成本折让   m&(qr5>b  
  B (78)budget manual 预算手册   8.IenU9  
  B (79)budget period 预算期间   Q6 m.yds  
  B (80)budgetary control 预算控制   >+!Ef  
  B (81)budgeted capacity 预算生产能力   @g" vuaG}  
  B (82)burden 制造费用   ZU z7h^3@  
  B (83)business center 经营中心   }:J-o  
  B (84)business entity 营业个体   {9XNh[NbP  
  B (85)business unit 经营单位   I};*O6D`  
 B (86)buy-out management 管理性购买产权   MTNC{:Q  
  B (87)by-product 副产品 d1 kE)R  
  C (88)called-up share capital 催缴股本   rp[3?-fk  
  C (89)capacity 生产能力   8=0I4\  
  C (90)capacity ratios 生产能力比率   :B7U),T  
  C (91)capital 资本   # M!1W5#  
  C (92)capital assets pricing model资本资产计价模式   ,]n~j-X  
  C (93)capital commitment 承诺资本   gMPp'^g]_  
  C (94)capital employed 已运用的资本   #Oq.}x?i  
  C (95)capital expenditure 资本支出   SdnO#J}{  
  C (96)capital expenditureauthorization 资本支出核准   0B}2~}#  
  C (97)capital expenditure control 资本支出控制   inK ;n  
  C (98)capital expenditure proposal资本支出申请   *_}0vd  
  C (99)capital funding planning 资本基金筹集计划   #<u;.'R  
  C (100)capital gain 资本收益   Wa& !1' @  
  C (101)capital investment appraisal资本投资评估   AUIp vd  
  C (102)capital maintenance 资本保全   %@TC- xx  
  C (103)capital resource planning 资本资源计划   dq'f >S z}  
  C (104)capital surplus 资本盈余   7~k=t!gTY  
  C (105)capital turnover 资本周转率   Y ZuA"l Y  
  C (106)card 记录卡   \.Op6ECV9  
  C (107)cash 现金   ^kz(/c/?  
  C (108)cash account 现金账户   )t\aB_ =  
  C (109)cash book 现金账薄   "Y- WY,H  
  C (110)cash cow 金牛产品   *8)va  
  C (111)cash flow 现金流量   M#m;jJqON  
  C (112)cash discounted 现金贴现   |z:4T%ES  
  C (113)cash flow budget 现金流量预算   >&7^yXS  
  C (114)cash flow statement 现金流量表   l5KO_"hy  
  C (115)cash ledger 现金分类账   G\V*j$}!  
  C (116)cash limit 现金限额   Jo~fri([%Q  
  C (117)CCA 现时成本会计   ev_'.t'  
  C (118)center 中心   S)4p'cUwq  
  C (119)changeover time 变更时间   ~gNFcJuy  
  C (120)chartered entity 特许经济个体   uaU2D-ft"  
  C (121)cheque 支票   x.] tGS  
  C (122)cheque register 支票登记薄   *-Vr=e<8   
  C (123)coin analysis 零钱分类   GCfVH?Vx  
  C (124)classification 分类   /m 7~-~$V  
  C (125)clock card 工时卡   be5N{lPT@;  
  C (126)code 代码   Vry_X2  
  C (127)commitment accounting 承诺确认会计   h a 2=O  
  C (128)common cost 共同成本   "VU/Ucb7  
  C (129)company limited byguarantee 有限担保责任公司   ~(GN Y 5  
C (130)company limited shares 股份有限公司   *vvm8ik  
  C (131)competitive position 竞争能力状况   Np  ru  
  C (132)concept 概念   X|ZAC!J5>  
  C (133)conglomerate 跨行业企业   ;ny9q  
  C (134)consistency concept 一致性概念   /4+(eI7  
  C (135)consolidated accounts 合并报表   #k`gm)|  
  C (136)consolidation accounting 合并会计   Fqgs S  
  C (137)consortium 财团   v=cQ`nou  
  C (138)contingency plan 应急计划   `r~3Pf).4  
  C (139)contingent liabilities 或有负债   BHZhdm@),  
  C (140)continuous operation 连续生产   <1<xSr  
  C (141)contra 抵消   &;L=f;   
  C (142)contract cost 合同成本   :Q@/F;Z?  
  C (143)contract costing 合同成本计算   {P_7AM  
  C (144)contribution 贡献毛益   yTZ o4c "  
  C (145)contribution centre 贡献中心   n^O!93a  
  C (146)contribution chart 贡献图   C_8_sb Z/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =adHP| S  
  C (148)contribution to salesration 贡献毛益对销售比率   ftl?x'P%  
  C (149)control 控制   yO!M$aOn/  
  C (150)control account 控制帐户   /@ \R  
  C (151)control limits 控制限度   R*6B@<p,i  
  C (152)controllability concept 可控制概念   \hBzP^*"n  
  C (153)controllable cost 可控制成本   ; D/6e6  
  C (154)conversion cost 加工成本   ^m&P0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8UqH"^9.Q7  
  C (156)corporate appraisal 公司评估   .jk A'i@  
  C (157)corporate planning 公司计划   kw]?/s`  
  C (158)corporate social reporting 公司社会报告   #d-zH:uq  
  C (159)corporation 股份公司   HTGLFY(&  
  C (160)cost 成本   6ST(=X_C  
  C (161)cost account 成本帐户   >8=lX`9f{  
  C (162)cost accounting 成本会计   P R3Arfle  
  C (163)cost accounting manual 成本手册   AovBKB $  
  C (164)cost accounts calendar 成本报表的日历时间   " r o'?  
  C (165)cost adjustment 成本调整   A~<!@`NjB  
  C (166)cost allocation 成本分配   m_@XoS yxI  
  C (167)cost apportionment 成本分摊   0H_uxkB~  
  C (168)cost attribution 成本归属   ~QxW^DGa7]  
  C (169)cost audit 成本审计   {+E]c:{  
  C (170)cost behaviour 成本性态   xy"'8uRi  
  C (171)cost benefit analysis 成本效益分析   X:;x5'|  
  C (172)cost center 成本中心   x-X~'p' f  
  C (173)cost driver 成本动因
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