论坛风格切换切换到宽版
  • 2289阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
CDhk!O..  
q!4dK4`#5  
注会《审计》英语常用词汇 >8so'7(  
J4 <*KL~a  
s#ykD{ Z  
  1.audit   审计 yI)2:Ca*  
  2.attestation   鉴证 w# ['{GL  
  3.credibility   可信赖程度 R0WJdW#  
  4.audit of financial statements 财务报表审计 9^n ]qg^  
  5.agreed-upon procedures 执行商定程序 ;A_QI>>  
  6.high levels of assurance 高水平保证 `/O_6PQ}  
  7.compilation 编制 =z+zg^wsT  
  8.reliability 可靠性 X%sc:V  
  9.relevance 相关性 pH%K4bV)8  
  10.professional skepticism 职业谨慎 SL*(ZEn"  
  11.objectivity 客观性 G(>a LF  
  12. professional competence 专业胜任能力 o9CB ,c7]  
  13.Senior/CPA-in-charge 项目经理 o,L!F`W  
  14.audit engagement letter 业务约定书 '@FKgy;B)-  
  15.recurring audit 连续审计 4{TUoI6ii  
  16.the client 委托人 IaB A2  
  17.change CPA 更换注册会计 B^ h!F8DC  
  18.the existing CPA 现任注册会计师 @4pN4v8U  
  19.the successor CPA 后任注册会计师 P&K~wP]  
  20.the preceding CPA前任注册会计师 A+'j@c\&!  
  21.issue the audit report 出具审计报告 > 01k u  
  22.expert 专家 YeQX13C"Z  
  23.the board of directors 董事会 ;rX4${h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q["}U7j  
  25.assess material misstatement risks评估重大错报风险 [ 6M8a8C  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @m6E*2Gg  
  27.a general knowledge of —— 初步了解―――的情况 \*7Tj-#  
  28.a more knowledge of—— 进一步了解的情况 KM6r}CDHs  
  29.the prior year‘s working papers 以前年度工作底稿 xGqZ8v`v  
  30.minutes of meeting 会议纪要 iMS S8J  
  31.business risks 经营风险 Z1&8 U=pax  
  32.appropriateness 适当性 nxG vh4'i8  
  33.accounting estimate 会计估计 MkQSq MU=  
  34.management representations 管理层声明 QS[%`-dR2  
  35.going concern assumption 持续经营假设 g$ h!:wW  
  36.audit plan 审计计划 P _9O8"W  
  37.significant audit areas 重点审计领域 Wl1%BN0>  
  38.error 错误 _+GCd8d  
  39.fraud舞弊 o_cj-  
  40.modified or additional procedures 修改或追加审计程序 !e?\ > '  
  41.misappropriation of assets 侵占资产 GB0] |z5  
  42.transactions without substance 虚假交易 D,2,4h!ka  
  43.unusual pressures 异常压力 {YkW5zC(L  
  44.the suspected noncompliance 涉嫌存在违法行为 {d) +a$qj  
  45.materialiy 重要性 `Tab'7  
  46.exceed the materiality level 超过重要性水平 (+_Amw!W  
  47.approach the materiality level 接近重要性水平  l)?c3  
  48.an acceptably low level 可接受水平 wFh{\  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 QDU^yVa_  
  50.misstatements or omissions 错报或漏报 rHMsA|xz6  
  51.aggregate 总计 6d_l[N  
  52.subsequent events 期后事项 ^T^fowt=r  
  53.adjust the financial statements 调整财务报表 yd2ouCUV  
  54.perform additional audit procedures 实施追加的审计程序 18Ty )7r'  
  55.audit risk 审计风险 # H4dmnV  
  56.detection risk 检查风险 ,+2ytN*  
  57.inappropriate audit opinion 不适当的审计意见 hI"I#(*jA%  
  58.material misstatement 重大的错报 aFLm,  
  59.tolerable misstatement 可容忍错报 [;c#L J/y  
  60.the acceptable level of detection risk 可接受的检查风险 Ls9G:>'rR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9khD7v   
  62.simall business 小规模企业 ='~C$%  
  63.accounting system 会计系统 I` /'\cU9  
  64.test of control 控制测试 K%S k{'  
  65.walk-through test 穿行测试 xX}vx hN  
  66.communication 沟通 %hY+%^k.  
  67.flow chart 流程图 &D/_@\ 0  
  68.reperformance of internal control 重新执行  +&|WC2#  
  69.audit evidence 审计证据 \i{=%[c  
  70.substantive procedures 实质性程序 $L?stgU  
  71.assertions 认定 #bnFR  
  72.esistence 存在 Q|:\  
  73.occurrence 发生 .Emw;+>  
  74.completeness 完整性 <MY_{o8d  
  75.rights and obligations 权利和义务 4rv3D@E  
  76.valuation and allocation 计价和分摊 07CGHAxJ`  
  77.cutoff 截止 Jyvc(~x  
  78.accuracy 准确性  Y]P]^3  
  79.classification 分类 r3#H]c  
  80.inspection 检查 *K!V$8k=99  
  81.supervision of counting 监盘 )PZ'{S  
  82.observation 观察 'H+pwp"M@  
  83.confirmation 函证  F`f#gpQ  
  84.computation 计算 ]U]{5AA6  
  85.analytical procedures 分析程序 g!4"3Dtdg  
  86.vouch 核对 8eL[ ,uw  
  87.trace 追查 $B Cqz! 4K  
  88.audit sampling 审计抽样 A2]N :=  
  89.error 误差 ]kR 93  
  90.expected error 预期误差 +,If|5>(  
  91.population 总体 aiea& aJ  
  92.sampling risk 抽样风险 BB9Z?}  
  93.non- sampling risk 非抽样风险 haS`V  
  94.sampling unit 抽样单位 M++*AZ  
  95.statistical sampling 统计抽样 ?$9C[Kw`  
  96.tolerable error 可容忍误差 8\/E/o3  
  97.the risk of under reliance 信赖不足风险 $f_Brc:n {  
  98.the risk of over reliance 信赖过度风险 qd " *Td  
  99.the risk of incorrect rejection 误拒风险 tPc'# .  
  100. the risk of incorrect acceptance 误受风险 VMsAT3^w  
  101.working trial balance 试算平衡表 ,0;E_i7  
  102.index and cross-referencing 索引和交叉索引 J %URg=r  
  103.cash receipt 现金收入 g;Bq#/w  
  104.cash disbursement 现金支出 BHqJ~2&FDW  
  105.bank statement 银行对账单 Ust>%~<  
  106.bank reconciliation 银行存款余额调节表 [[ H XOPaV  
  107.balance sheet date 资产负债表日 "C%;9_ig$  
  108.net realizable value 可变现净值 }fUV*U:3  
  109.storeroom 仓库 DM"`If%3j  
  110.sale invoice 销售发票 sLPFeibof5  
  111.price list 价目表 IKH#[jW'IB  
  112.positive confirmation request 积极式询证函 ~%m-}Sxc  
  113.negative confirmation request 消极式询证函 yD(0:g#  
  114.purchase requisition 请购单 q#F;GD  
  115.receiving report 验收报告 _"Y;E  
  116.gross margin 毛利 f?[IwA`  
  117.manufacturing overhead 制造费用 USfOc  
  118.material requisition 领料单 hI]KT a  
  119.inventory-taking 存货盘点 3@_je)s  
  120.bond certificate 债券 hBO I:4u[  
  121.stock certificate 股票 ?E=&LAI#  
  122.audit report 审计报告 mS6L6)] S  
  123.entity 被审计单位 (F +if  
  124.addressee of the audit report 审计报告的收件人 D\bW' k]!  
  125.unqualified opinion 无保留意见 _ z#zF[%  
  126.qualified opinion 保留意见 AS'a'x>8>,  
  127.disclaimer of opinion 无法表示意见 ^;!A`t  
  128.adverse opinion 否定意见
vH9/}w2  
ma?$@ ]`k  
A (1)ABC 作业基础成本计算   :TxfkicN\  
  A (2)absorbed overhead 已吸收制造费用 _\1wLcFj  
  A (3)absorption costing 吸收成本计算 s+$l.aIO!  
  A (4)account 账户,报表   Y6,< j|  
  A (5)accounting postulate 会计假设   ;spuBA)[X  
  A (6)accounting series release 会计公告文件   )W(?wv!,  
  A (7)accounting valuation 会计计价   Gmf.lHr$%  
  A (8)account sale 承销清单 s-J>(|  
  A (9)accountability concept 经营责任概念   g < M\zD  
  A (10)accountancy 会计职业   )UO:J7K  
  A (11)accountant 会计师   gQCkoQi:j  
  A (12)accounting 会计   <U (gjX  
  A (13)agency cost 代理成本   dyC: Mko=  
  A (14)accounting bases 会计基础   Y, )'0O  
  A (15)accounting manual 会计手册   j_H{_Ug  
  A (16)accounting period 会计期间   5M;fh)fT  
  A (17)accounting policies 会计方针   jxm.x[1ki^  
  A (18)accounting rate of return 会计报酬率   Eo!1 WRruF  
  A (19)accounting reference date 会计参照日   x~?,Wv|cm  
  A (20)accounting reference period 会计参照期间   4w}\2&=  
  A (21)accrual concept 应计概念   .R#p<"$I  
  A (22)accrual expenses 应计费用   ~ b!mKyrZ  
  A (23)acid test ration 速动比率(酸性测试比率)   c5+oP j  
  A (24)acquisition 购置   s =! y%   
  A (25)acquisition accounting 收购会计   HpC|dtro  
  A (26)activity based accounting 作业基础成本计算   ! ;x  
  A (27)adjusting events 调整事项   dP =1*  
  A (28)administrative expenses 行政管理费   @kenv3[Lc  
  A (29)advice note 发货通知   H 0aDWFWS  
  A (30)amortization 摊销   Ia=wf"JS)  
  A (31)analytical review 分析性检查   bc}U &X<  
  A (32)annual equivalent cost 年度等量成本法   cZuZfMDM  
  A (33)annual report and accounts 年度报告和报表   #I'W[\l~+  
  A (34)appraisal cost 检验成本   i/2OE&*O[  
  A (35)appropriation account 盈余分配账户   #'^!@+)  
  A (36)articles of association 公司章程细则   lbZ,?wm  
  A (37)assets 资产    Jx9S@L`  
  A (38)assets cover 资产保障   [=z1~dXKb  
  A (39)asset value per share 每股资产价值   N6S0(%  
  A (40)associated company 联营公司   idMb}fw>  
  A (41)attainable standard 可达标准   e#(0af8A  
5) +(McJC  
 A (42)attributable profit 可归属利润   <*3{Twa1T  
  A (43)audit 审计   B.-5$4*s  
  A (44)audit report 审计报告   :DXk Ab2  
  A (45)auditing standards 审计准则   /J]Yj,  
  A (46)authorized share capital 额定股本   ^o+2:G5z}  
  A (47)available hours 可用小时   G"T)+! 6t  
  A (48)avoidable costs 可避免成本 PspH[db  
  B (49)back-to-back loan 易币贷款   Qw!cd-zc  
  B (50)backflush accounting 倒退成本计算   ^>gRK*,  
  B (51)bad debts 坏帐   }QU9+<Z[r  
  B (52)bad debts ratio 坏帐比率   G(~d1%(  
  B (53)bank charges 银行手续费   `r e]Q0IO  
  B (54)bank overdraft 银行透支   ~ ' 81  
  B (55)bank reconciliation 银行存款调节表   j#S>8: G  
  B (56)bank statement 银行对账单   a,b ;H(em  
  B (57)bankruptcy 破产   7h?PVobe  
  B (58)basis of apportionment 分摊基础   Z $ Fh4  
  B (59)batch 批量   iT1"Le/N  
  B (60)batch costing 分批成本计算   $~`a,[e<  
  B (61)beta factor B(市场)风险因素   1_%jDMYH  
  B (62)bill 账单   [X ]\^   
  B (63)bill of exchange 汇票   2+M(!FHfy  
  B (64)bill of landing 提单   O@{ JB  
  B (65)bill of materials 用料预计单   >d!w&0z>  
  B (66)bill payable 应付票据   Vy.A`Hz  
  B (67)bill receivable 应收票据   m3 C&QdjRp  
  B (68)bin card 存货记录卡   0N$tSTo.-<  
  B (69)bonus 红利   '}dlVf  
  B (70)book-keeping 薄记   M8X*fYn  
  B (71)Boston classification 波士顿分类   VQ5T$,&  
  B (72)breakeven chart 保本图   W?mn8Y;{`  
  B (73)breakeven point 保本点   -%*>z'|{  
  B (74)breaking-down time 复位时间   `e . ;P  
  B (75)budget 预算   m8,P-m  
  B (76)budget center 预算中心   JM!rop^  
  B (77)budget cost allowance 预算成本折让   B;XFPQ#b  
  B (78)budget manual 预算手册   q {@j$fMt0  
  B (79)budget period 预算期间   pXL_`=3Q  
  B (80)budgetary control 预算控制   V|zzj[c  
  B (81)budgeted capacity 预算生产能力   +Gqh  
  B (82)burden 制造费用   `~vqu69MF9  
  B (83)business center 经营中心   Un@B D}@\  
  B (84)business entity 营业个体   %Ez%pT0TQ#  
  B (85)business unit 经营单位   e.hHpjWi?Z  
 B (86)buy-out management 管理性购买产权   hV#+joT8i  
  B (87)by-product 副产品 #~*fZ|sq+3  
  C (88)called-up share capital 催缴股本   } R!-*Wk  
  C (89)capacity 生产能力   REDh`Wd  
  C (90)capacity ratios 生产能力比率   3GUO   
  C (91)capital 资本   k<wX??'  
  C (92)capital assets pricing model资本资产计价模式   #x$.  
  C (93)capital commitment 承诺资本   :A $%5;-kO  
  C (94)capital employed 已运用的资本   A1e|Y  
  C (95)capital expenditure 资本支出   RKFj6u  
  C (96)capital expenditureauthorization 资本支出核准   8.HqQ:?&2t  
  C (97)capital expenditure control 资本支出控制   dDbPM9]5  
  C (98)capital expenditure proposal资本支出申请   oRFHq>-.g  
  C (99)capital funding planning 资本基金筹集计划   V^B'T]s  
  C (100)capital gain 资本收益   NlXHOUw)u  
  C (101)capital investment appraisal资本投资评估   Sq8` )$\  
  C (102)capital maintenance 资本保全   .>DqdtP[  
  C (103)capital resource planning 资本资源计划   <\eHK[_*  
  C (104)capital surplus 资本盈余   +Wh0 Of  
  C (105)capital turnover 资本周转率   "gjy+eosY  
  C (106)card 记录卡   +Rn]6}5m\  
  C (107)cash 现金   ; S7 %  
  C (108)cash account 现金账户   fQRGz\r*k  
  C (109)cash book 现金账薄   ^d Fdw\  
  C (110)cash cow 金牛产品   SjV;& 1Z/  
  C (111)cash flow 现金流量   +!Q<gWb  
  C (112)cash discounted 现金贴现   M%pxv6?""{  
  C (113)cash flow budget 现金流量预算   :\9E%/aAD  
  C (114)cash flow statement 现金流量表   -8;U1^#  
  C (115)cash ledger 现金分类账   e 8 4[B.  
  C (116)cash limit 现金限额   0FD#9r  
  C (117)CCA 现时成本会计   u!?cKZw  
  C (118)center 中心   hz{=@jX  
  C (119)changeover time 变更时间   uq~$HXdc  
  C (120)chartered entity 特许经济个体   JYA$_T  
  C (121)cheque 支票   -:b0fKn  
  C (122)cheque register 支票登记薄   | YmQO#''  
  C (123)coin analysis 零钱分类   wR +C>  
  C (124)classification 分类   pE <dK.v6  
  C (125)clock card 工时卡   8sjAr.iT.  
  C (126)code 代码   1^^<6e  
  C (127)commitment accounting 承诺确认会计   VCfa<hn  
  C (128)common cost 共同成本    vp7J';  
  C (129)company limited byguarantee 有限担保责任公司   C"no>A^  
C (130)company limited shares 股份有限公司   DjUif "v  
  C (131)competitive position 竞争能力状况   .E}fk,hLB  
  C (132)concept 概念   H"lq!C`  
  C (133)conglomerate 跨行业企业   rKg~H=4x2  
  C (134)consistency concept 一致性概念   ^[6eo8Ck>  
  C (135)consolidated accounts 合并报表   U86bn(9K  
  C (136)consolidation accounting 合并会计   Y1?w f.  
  C (137)consortium 财团   L]I ;{Y  
  C (138)contingency plan 应急计划   ? hU0S  
  C (139)contingent liabilities 或有负债   _1_CYrUc  
  C (140)continuous operation 连续生产   ,?g}->ZB  
  C (141)contra 抵消   {#"[h1  
  C (142)contract cost 合同成本   9nF;$ HB  
  C (143)contract costing 合同成本计算   E-jL"H*  
  C (144)contribution 贡献毛益   ' k[d&sR  
  C (145)contribution centre 贡献中心   +I1>; {{  
  C (146)contribution chart 贡献图   F;$z[z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?IRp3H  
  C (148)contribution to salesration 贡献毛益对销售比率   2k}~"!e1  
  C (149)control 控制   t;X  !+  
  C (150)control account 控制帐户   sbn|D\p  
  C (151)control limits 控制限度   Ca}T)]//  
  C (152)controllability concept 可控制概念   Wg X9k J  
  C (153)controllable cost 可控制成本   "`<tq#&C1  
  C (154)conversion cost 加工成本   Y&M}3H>E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6t@kft>Nv  
  C (156)corporate appraisal 公司评估   6iAHus-  
  C (157)corporate planning 公司计划   =_~bSEqyRI  
  C (158)corporate social reporting 公司社会报告   }4G/x;D  
  C (159)corporation 股份公司   <j CD^  
  C (160)cost 成本   m/}(dT ;  
  C (161)cost account 成本帐户   RMJq9a  
  C (162)cost accounting 成本会计    <sdC#j  
  C (163)cost accounting manual 成本手册   anLSD/'4W  
  C (164)cost accounts calendar 成本报表的日历时间   T^FeahA7;  
  C (165)cost adjustment 成本调整   ,pfHNK-u  
  C (166)cost allocation 成本分配   7;0$UYDU*  
  C (167)cost apportionment 成本分摊   nO-1^HUl  
  C (168)cost attribution 成本归属   '?7?"v  
  C (169)cost audit 成本审计   <_XyHb-  
  C (170)cost behaviour 成本性态   YI[y/~!  
  C (171)cost benefit analysis 成本效益分析   |VC|@ Q  
  C (172)cost center 成本中心   g=iPv3MG  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个