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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 =xkaF)AW&v  
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  1.audit   审计 T x Mh_  
  2.attestation   鉴证 r]LP=K1  
  3.credibility   可信赖程度 ;F1y!h67<  
  4.audit of financial statements 财务报表审计  #NyO'  
  5.agreed-upon procedures 执行商定程序 zq + 2@"q  
  6.high levels of assurance 高水平保证 qy?$t:*pp  
  7.compilation 编制 rbOJ;CK  
  8.reliability 可靠性 >]_6|Wfl  
  9.relevance 相关性 6v{&,q  
  10.professional skepticism 职业谨慎 hfJ&o7Dt  
  11.objectivity 客观性 Z[[*:9rY|  
  12. professional competence 专业胜任能力 |}^u<S8X  
  13.Senior/CPA-in-charge 项目经理 YCP D+  
  14.audit engagement letter 业务约定书 )}$rgYKJ  
  15.recurring audit 连续审计 ;^s|n)F#c  
  16.the client 委托人 %_n%-Qn  
  17.change CPA 更换注册会计 5Kd"W,  
  18.the existing CPA 现任注册会计师 @ G]*]rkKb  
  19.the successor CPA 后任注册会计师 \<9aS Y'U  
  20.the preceding CPA前任注册会计师 vg?(0Gasm*  
  21.issue the audit report 出具审计报告 kReZch}  
  22.expert 专家 /Q9Cvj)"  
  23.the board of directors 董事会 s8A"x`5(  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r[):'ys,C  
  25.assess material misstatement risks评估重大错报风险 q/w5Dx|:  
  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 ,y"vf^BE.  
  27.a general knowledge of —— 初步了解―――的情况 msw'n  
  28.a more knowledge of—— 进一步了解的情况 ;R&W#Q7>3  
  29.the prior year‘s working papers 以前年度工作底稿 <gX({FA  
  30.minutes of meeting 会议纪要 cb'Y a_  
  31.business risks 经营风险 @Wd (>*"zw  
  32.appropriateness 适当性 ox<6qW  
  33.accounting estimate 会计估计 U`N?<zm<oO  
  34.management representations 管理层声明 2ia&c@P-  
  35.going concern assumption 持续经营假设 lNc0znY  
  36.audit plan 审计计划 C&@'oLr  
  37.significant audit areas 重点审计领域 D;2V|CkU  
  38.error 错误 8 |= c3Z  
  39.fraud舞弊 q%bFR[p<*  
  40.modified or additional procedures 修改或追加审计程序  *:\[;69[  
  41.misappropriation of assets 侵占资产 :xmj42w>^  
  42.transactions without substance 虚假交易 6qQ_I 0f  
  43.unusual pressures 异常压力 G \a`F'Oo  
  44.the suspected noncompliance 涉嫌存在违法行为 `"'u mIz  
  45.materialiy 重要性 fb0)("_V  
  46.exceed the materiality level 超过重要性水平 )6"p@1\u  
  47.approach the materiality level 接近重要性水平 9T2_2  
  48.an acceptably low level 可接受水平 Q7`)&^ Hx  
  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 F~fN7<9R  
  50.misstatements or omissions 错报或漏报 V@RdvQy  
  51.aggregate 总计 lO9Ixhf~iu  
  52.subsequent events 期后事项  3bd`q $  
  53.adjust the financial statements 调整财务报表 Mx0~^l  
  54.perform additional audit procedures 实施追加的审计程序 l`6.( 6  
  55.audit risk 审计风险 5m@'( ] j  
  56.detection risk 检查风险 AD!w:jT9  
  57.inappropriate audit opinion 不适当的审计意见 ADxje%!1O  
  58.material misstatement 重大的错报 irw5<l  
  59.tolerable misstatement 可容忍错报 lZkJ<*z#  
  60.the acceptable level of detection risk 可接受的检查风险 ( !m6>m2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7C Sn79E  
  62.simall business 小规模企业 B(FM~TVZ  
  63.accounting system 会计系统 v 9G~i  
  64.test of control 控制测试 7uUq+dp  
  65.walk-through test 穿行测试 k!z.6di  
  66.communication 沟通 2_bEo  
  67.flow chart 流程图 }/tf^@  
  68.reperformance of internal control 重新执行 D'moy*E  
  69.audit evidence 审计证据 w|I5x}Z FG  
  70.substantive procedures 实质性程序 1QhQ#`$<1  
  71.assertions 认定 [Djx@x  
  72.esistence 存在 M4;M.zxJv  
  73.occurrence 发生 (,mV6U%  
  74.completeness 完整性 #u"@q< )  
  75.rights and obligations 权利和义务 DIP%*b#l$\  
  76.valuation and allocation 计价和分摊 T.QJ#vKO0  
  77.cutoff 截止 %#EzZD  
  78.accuracy 准确性 L>Ze*dt  
  79.classification 分类 q$H@W. f  
  80.inspection 检查 y% !.:7Y  
  81.supervision of counting 监盘 [".94(qs  
  82.observation 观察 7Kj7or|  
  83.confirmation 函证 ME)='~E  
  84.computation 计算 Bn.R,B0PL  
  85.analytical procedures 分析程序 EHl~y=9  
  86.vouch 核对 n0K+/}m  
  87.trace 追查  D5Jg(-  
  88.audit sampling 审计抽样 #5^OO ou|  
  89.error 误差 wmMn1q0F  
  90.expected error 预期误差 2cS94h  
  91.population 总体 V3|" v4  
  92.sampling risk 抽样风险 DqI"B  
  93.non- sampling risk 非抽样风险 L*p7|rq$"  
  94.sampling unit 抽样单位 z 36Y/{>[  
  95.statistical sampling 统计抽样 .;U?%t_7  
  96.tolerable error 可容忍误差 _BgWy#  
  97.the risk of under reliance 信赖不足风险 iB~dO @  
  98.the risk of over reliance 信赖过度风险 B"88 .U}$  
  99.the risk of incorrect rejection 误拒风险 uHZj pMoM  
  100. the risk of incorrect acceptance 误受风险 c/F!cW{z^  
  101.working trial balance 试算平衡表 Qi qRx  
  102.index and cross-referencing 索引和交叉索引 C=K{;.  
  103.cash receipt 现金收入 cYOcl-*af  
  104.cash disbursement 现金支出 G7GKO  
  105.bank statement 银行对账单 K0@bh/i/^  
  106.bank reconciliation 银行存款余额调节表 7)>L#(N  
  107.balance sheet date 资产负债表日 1j}e2H  
  108.net realizable value 可变现净值 cdI"=B+C\  
  109.storeroom 仓库 "*c&[ALw  
  110.sale invoice 销售发票 %3=T7j  
  111.price list 价目表 A??a:8id^  
  112.positive confirmation request 积极式询证函 q{[y4c1bG{  
  113.negative confirmation request 消极式询证函 }lq$Fi/  
  114.purchase requisition 请购单 fI.X5c>WK  
  115.receiving report 验收报告 p2O[r  
  116.gross margin 毛利 .345%j  
  117.manufacturing overhead 制造费用 3+ C;zDKa  
  118.material requisition 领料单 nc.P  
  119.inventory-taking 存货盘点 Q2m 5&yy@s  
  120.bond certificate 债券 Fy>g*3  
  121.stock certificate 股票 r' |ei,  
  122.audit report 审计报告 jrm^n_6};  
  123.entity 被审计单位 c*(=Glzn  
  124.addressee of the audit report 审计报告的收件人 wk=s3^  
  125.unqualified opinion 无保留意见 iP9Dr<P  
  126.qualified opinion 保留意见 QY\'Uu{  
  127.disclaimer of opinion 无法表示意见 ZXbq5p_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   96gaun J  
  A (2)absorbed overhead 已吸收制造费用 O!F"w !5@  
  A (3)absorption costing 吸收成本计算 Tjj27+y*\  
  A (4)account 账户,报表   l{kacfk#  
  A (5)accounting postulate 会计假设   :^x,>( a  
  A (6)accounting series release 会计公告文件   ep l1xfr  
  A (7)accounting valuation 会计计价   ZxDh! _[s  
  A (8)account sale 承销清单 oChf&W 8u  
  A (9)accountability concept 经营责任概念   '&]6(+I>  
  A (10)accountancy 会计职业   OaByfo<S  
  A (11)accountant 会计师   !l9 #a{#6l  
  A (12)accounting 会计   p@?(m/m$  
  A (13)agency cost 代理成本   @ L/i  
  A (14)accounting bases 会计基础   ILHn~d IC  
  A (15)accounting manual 会计手册   l`:-B 'WM  
  A (16)accounting period 会计期间   X&i" K'mV  
  A (17)accounting policies 会计方针   Sx_j`Cgy  
  A (18)accounting rate of return 会计报酬率   lZ,$lZg9Z  
  A (19)accounting reference date 会计参照日   [eDRghK  
  A (20)accounting reference period 会计参照期间   B\dhw@hM  
  A (21)accrual concept 应计概念   6iEA ._y  
  A (22)accrual expenses 应计费用   UyMlk  
  A (23)acid test ration 速动比率(酸性测试比率)   K$$%j"s  
  A (24)acquisition 购置   ]go .IfH  
  A (25)acquisition accounting 收购会计   Ax4;[K\Q  
  A (26)activity based accounting 作业基础成本计算   tU8aPiUl  
  A (27)adjusting events 调整事项   X(]J\?n'  
  A (28)administrative expenses 行政管理费   E_xk8X~  
  A (29)advice note 发货通知   1-G-p:|  
  A (30)amortization 摊销   BK.RYS N  
  A (31)analytical review 分析性检查   UwDoueXs  
  A (32)annual equivalent cost 年度等量成本法   $BOIa  
  A (33)annual report and accounts 年度报告和报表   RS7J~Q  
  A (34)appraisal cost 检验成本   D6P/39}W  
  A (35)appropriation account 盈余分配账户   ;tZ8Sh)  
  A (36)articles of association 公司章程细则   w#sP5qKv8  
  A (37)assets 资产   H_%ae' W  
  A (38)assets cover 资产保障   ^$8WV&5q>  
  A (39)asset value per share 每股资产价值   1n $  
  A (40)associated company 联营公司   ^687U,+  
  A (41)attainable standard 可达标准   ><)fK5x  
u3PM 7z!~  
 A (42)attributable profit 可归属利润   =?hbi]  
  A (43)audit 审计   tkdyR1-  
  A (44)audit report 审计报告   ;FjI!V  
  A (45)auditing standards 审计准则   &([Gc+"5E.  
  A (46)authorized share capital 额定股本   ( "J_< p  
  A (47)available hours 可用小时   :XO7#P  
  A (48)avoidable costs 可避免成本 pzDz@lAwR  
  B (49)back-to-back loan 易币贷款   j)jt&Gg'  
  B (50)backflush accounting 倒退成本计算   +AOpB L'  
  B (51)bad debts 坏帐   :-b-)*TC;  
  B (52)bad debts ratio 坏帐比率   9kas]zQ%=P  
  B (53)bank charges 银行手续费   @N\ Ht'f  
  B (54)bank overdraft 银行透支   2AjP2  
  B (55)bank reconciliation 银行存款调节表   p"NuR4   
  B (56)bank statement 银行对账单   R) GDs gXy  
  B (57)bankruptcy 破产   l{3ZN"`I  
  B (58)basis of apportionment 分摊基础   ${7s"IX  
  B (59)batch 批量   /^ [K  
  B (60)batch costing 分批成本计算   N*Xl0m(Q  
  B (61)beta factor B(市场)风险因素   jx];=IC3tt  
  B (62)bill 账单   Ozc9yy!%  
  B (63)bill of exchange 汇票   EJ Ta~  
  B (64)bill of landing 提单   ]8XIw`:f  
  B (65)bill of materials 用料预计单   Q".p5(<  
  B (66)bill payable 应付票据   mP ^*nB@,  
  B (67)bill receivable 应收票据   "(E%JAwZ^W  
  B (68)bin card 存货记录卡   I,?!NzB  
  B (69)bonus 红利   { *Wc`ZBY  
  B (70)book-keeping 薄记   au7@-_  
  B (71)Boston classification 波士顿分类   FHZQyO<|  
  B (72)breakeven chart 保本图   + hMF\@  
  B (73)breakeven point 保本点   A:,V)  
  B (74)breaking-down time 复位时间   #r80FVwiD  
  B (75)budget 预算   4_vJ_H-mO,  
  B (76)budget center 预算中心   El3Ayd3  
  B (77)budget cost allowance 预算成本折让   ch0x*[N@  
  B (78)budget manual 预算手册   1.z !u%2  
  B (79)budget period 预算期间   SQf.R%cg$  
  B (80)budgetary control 预算控制   )$E'2|Gm/  
  B (81)budgeted capacity 预算生产能力   BKW%/y"  
  B (82)burden 制造费用   )0 i$Bo  
  B (83)business center 经营中心   ;UWp0d%  
  B (84)business entity 营业个体   7e<\11uI]a  
  B (85)business unit 经营单位   ~ePtK~,dv  
 B (86)buy-out management 管理性购买产权   o%73M!-  
  B (87)by-product 副产品 <h1J+  
  C (88)called-up share capital 催缴股本   4ak} "Z  
  C (89)capacity 生产能力    7e@Bkq0)  
  C (90)capacity ratios 生产能力比率   T`|>oX  
  C (91)capital 资本   q3Y49d  
  C (92)capital assets pricing model资本资产计价模式   7o`pNcabtz  
  C (93)capital commitment 承诺资本   z_9q T"vF  
  C (94)capital employed 已运用的资本   ;?!pcvUi  
  C (95)capital expenditure 资本支出   VV=6v;u`  
  C (96)capital expenditureauthorization 资本支出核准   Y@V6/D} 1  
  C (97)capital expenditure control 资本支出控制   Bd*\|M  
  C (98)capital expenditure proposal资本支出申请   5?gZw;yiv%  
  C (99)capital funding planning 资本基金筹集计划   I6F $@  
  C (100)capital gain 资本收益   e#{ l  
  C (101)capital investment appraisal资本投资评估   0Ewt >~n  
  C (102)capital maintenance 资本保全   SrSm%Dv  
  C (103)capital resource planning 资本资源计划   F[U0TP@&*  
  C (104)capital surplus 资本盈余   y O?52YO  
  C (105)capital turnover 资本周转率   H6-{(: *<  
  C (106)card 记录卡   15`,kJSK  
  C (107)cash 现金   +8V |  
  C (108)cash account 现金账户   k.w}}78N2N  
  C (109)cash book 现金账薄   ]7_O#MY1  
  C (110)cash cow 金牛产品   >oc&hT  
  C (111)cash flow 现金流量   rZ7)sE5L  
  C (112)cash discounted 现金贴现   =J&aN1Hgt  
  C (113)cash flow budget 现金流量预算   jT q@@y  
  C (114)cash flow statement 现金流量表   e!*%U= [Q  
  C (115)cash ledger 现金分类账   }WG -R  
  C (116)cash limit 现金限额   G@Vz }B:=  
  C (117)CCA 现时成本会计   Z~Z+Yt;,9a  
  C (118)center 中心    .)XJ-  
  C (119)changeover time 变更时间   h}(GOY S)  
  C (120)chartered entity 特许经济个体   TGQDt|+Z  
  C (121)cheque 支票   8\ WOss)al  
  C (122)cheque register 支票登记薄   'QEQyJ0EB  
  C (123)coin analysis 零钱分类   HA%r:Px  
  C (124)classification 分类   >iB-gj}>X  
  C (125)clock card 工时卡   Q\<^ih51  
  C (126)code 代码   .TWX,#  
  C (127)commitment accounting 承诺确认会计    |{@_J  
  C (128)common cost 共同成本   ]gGCy '*)  
  C (129)company limited byguarantee 有限担保责任公司   VNLggeX'U  
C (130)company limited shares 股份有限公司   db.E-@W.OI  
  C (131)competitive position 竞争能力状况   B[Fuyy?  
  C (132)concept 概念   t#[u X?  
  C (133)conglomerate 跨行业企业   N8:&v  
  C (134)consistency concept 一致性概念   *A d7GG1/u  
  C (135)consolidated accounts 合并报表   #T8$NZA  
  C (136)consolidation accounting 合并会计   w~(x*R}  
  C (137)consortium 财团   g?caE)  
  C (138)contingency plan 应急计划   spt='!)4  
  C (139)contingent liabilities 或有负债   x2g P, p-  
  C (140)continuous operation 连续生产   13T0"}  
  C (141)contra 抵消   wUz)9n 6 j  
  C (142)contract cost 合同成本   g"Z X1X  
  C (143)contract costing 合同成本计算   iy_\1jB0  
  C (144)contribution 贡献毛益   Q35/Sp[;x  
  C (145)contribution centre 贡献中心   #GHLF  
  C (146)contribution chart 贡献图   A?xb u*zV,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6|D,`dk3U  
  C (148)contribution to salesration 贡献毛益对销售比率   = A !;`G  
  C (149)control 控制   :{v:sK  
  C (150)control account 控制帐户   #TX=%x6  
  C (151)control limits 控制限度   kDG'5X;+  
  C (152)controllability concept 可控制概念   k99ANW  
  C (153)controllable cost 可控制成本   yxa~R z/  
  C (154)conversion cost 加工成本   &`'gO 9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^L<*ggw  
  C (156)corporate appraisal 公司评估   q:1_D>  
  C (157)corporate planning 公司计划   ep<2u x  
  C (158)corporate social reporting 公司社会报告   k(;c<Z{?1  
  C (159)corporation 股份公司   ~xg1mS9d  
  C (160)cost 成本   =Jx,.|Bf  
  C (161)cost account 成本帐户   y[l19eU  
  C (162)cost accounting 成本会计    ,JcQp=g  
  C (163)cost accounting manual 成本手册   '?~k`zK  
  C (164)cost accounts calendar 成本报表的日历时间   FT* o;&_QS  
  C (165)cost adjustment 成本调整   :o H"  
  C (166)cost allocation 成本分配   z AxwM-`  
  C (167)cost apportionment 成本分摊   _;B N;].  
  C (168)cost attribution 成本归属   sQS2U6  
  C (169)cost audit 成本审计   w^&TG3m1~  
  C (170)cost behaviour 成本性态   ),-4\!7  
  C (171)cost benefit analysis 成本效益分析   Dn?P~%  
  C (172)cost center 成本中心   >, &6zj  
  C (173)cost driver 成本动因
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