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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 {H eIY2  
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  1.audit   审计 qPdNI1 |  
  2.attestation   鉴证 0 1[LPN  
  3.credibility   可信赖程度 'j=7'aX>K  
  4.audit of financial statements 财务报表审计  D/hQ{T  
  5.agreed-upon procedures 执行商定程序 :u#Ls,OZz  
  6.high levels of assurance 高水平保证 Uh}n'Xd#{}  
  7.compilation 编制 UD [S>{  
  8.reliability 可靠性 X ^>o/U  
  9.relevance 相关性 Ak%M,``(L  
  10.professional skepticism 职业谨慎 cOra`7L`  
  11.objectivity 客观性 0j%@P[zQ  
  12. professional competence 专业胜任能力 *zX*k 7LnV  
  13.Senior/CPA-in-charge 项目经理 06 gE;iT  
  14.audit engagement letter 业务约定书 } NPF]P;  
  15.recurring audit 连续审计 )F 6#n&2  
  16.the client 委托人 v=?U {{xQ  
  17.change CPA 更换注册会计 W5*%n]s~  
  18.the existing CPA 现任注册会计师 B?c9cS5Mj  
  19.the successor CPA 后任注册会计师 U:>'^tkp  
  20.the preceding CPA前任注册会计师 Xg.'<.!g0  
  21.issue the audit report 出具审计报告 K g&{ ?&  
  22.expert 专家 HbF.doXK  
  23.the board of directors 董事会 UwY<3ul  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &9\z!r6mc  
  25.assess material misstatement risks评估重大错报风险 M*| y&XBe  
  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 )NZ6!3[@  
  27.a general knowledge of —— 初步了解―――的情况 9@C3jZ+9`H  
  28.a more knowledge of—— 进一步了解的情况 0B)l"$W[)/  
  29.the prior year‘s working papers 以前年度工作底稿 f&t]O$  
  30.minutes of meeting 会议纪要 O!='U!X@ P  
  31.business risks 经营风险 WMBntB   
  32.appropriateness 适当性 \/4ipU.  
  33.accounting estimate 会计估计 %[4/UD=7  
  34.management representations 管理层声明 (+>~6SE  
  35.going concern assumption 持续经营假设 HTI1eLZ2  
  36.audit plan 审计计划 8%JxXtWW`  
  37.significant audit areas 重点审计领域 R3F>"(P@tS  
  38.error 错误 [.B)W);  
  39.fraud舞弊 CFqoD  l  
  40.modified or additional procedures 修改或追加审计程序 qEKTSet?  
  41.misappropriation of assets 侵占资产 bJe*J\){  
  42.transactions without substance 虚假交易 evPr~_  
  43.unusual pressures 异常压力 Pgg6(O9}B^  
  44.the suspected noncompliance 涉嫌存在违法行为 ~6@zXHAS  
  45.materialiy 重要性 +O3ze L  
  46.exceed the materiality level 超过重要性水平 c;e-[F7  
  47.approach the materiality level 接近重要性水平 >]Hz-2b  
  48.an acceptably low level 可接受水平 z h0m3|9O  
  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 hN c;, 13  
  50.misstatements or omissions 错报或漏报 Vn? %w~0!  
  51.aggregate 总计 !zL 1XW)q  
  52.subsequent events 期后事项 W^0F(9~!(  
  53.adjust the financial statements 调整财务报表 8rXq-V_u  
  54.perform additional audit procedures 实施追加的审计程序 dN;kYWRK  
  55.audit risk 审计风险 AL! ^1hCF  
  56.detection risk 检查风险 P]T(I/\g  
  57.inappropriate audit opinion 不适当的审计意见 uOc>~ITPS  
  58.material misstatement 重大的错报 %([$v6 y  
  59.tolerable misstatement 可容忍错报 nul?5{z@  
  60.the acceptable level of detection risk 可接受的检查风险 /7*jH2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 PC/fb-J  
  62.simall business 小规模企业 Y32F { z  
  63.accounting system 会计系统 2.}<VivT  
  64.test of control 控制测试 sF]v$ kq  
  65.walk-through test 穿行测试 _)2.#L  
  66.communication 沟通 7Upm  
  67.flow chart 流程图 m\7-/e2 a  
  68.reperformance of internal control 重新执行 KM 4w{  
  69.audit evidence 审计证据 Vj4 if@Z  
  70.substantive procedures 实质性程序 |8&AsQd  
  71.assertions 认定 j2lo~J)  
  72.esistence 存在 -'JTVfm.  
  73.occurrence 发生 tu77Sb  
  74.completeness 完整性 93 x.b]] "  
  75.rights and obligations 权利和义务 !$AVl MnJ  
  76.valuation and allocation 计价和分摊 "$+naY{w  
  77.cutoff 截止 64s+ 0}  
  78.accuracy 准确性 xC`Hm?kM  
  79.classification 分类 p*!@z|F>U  
  80.inspection 检查 %9[GP7?  
  81.supervision of counting 监盘 0{ v?  
  82.observation 观察 FR0zK=\  
  83.confirmation 函证 y 4,2Xs9,  
  84.computation 计算 ,Ng3!2&$e  
  85.analytical procedures 分析程序 a\vf{2  
  86.vouch 核对 J><O 51  
  87.trace 追查 0ang~_  
  88.audit sampling 审计抽样 cZ|D!1%  
  89.error 误差 J=*y>Zt-b  
  90.expected error 预期误差 )]J I Q"rR  
  91.population 总体 dpZ7eJ   
  92.sampling risk 抽样风险 S n.I ]:l  
  93.non- sampling risk 非抽样风险 \q Q5x  
  94.sampling unit 抽样单位 kR^7Z7+#*  
  95.statistical sampling 统计抽样 _|DP  
  96.tolerable error 可容忍误差 9/}i6j8Z  
  97.the risk of under reliance 信赖不足风险 'nP'MA9b;a  
  98.the risk of over reliance 信赖过度风险 KwPJ0 ]('_  
  99.the risk of incorrect rejection 误拒风险 rZu_"bcJ  
  100. the risk of incorrect acceptance 误受风险 FvG9PPd  
  101.working trial balance 试算平衡表 - c<<A.X  
  102.index and cross-referencing 索引和交叉索引 h|=^@F_\`  
  103.cash receipt 现金收入 =d~]*[8  
  104.cash disbursement 现金支出 z"}k\B-5  
  105.bank statement 银行对账单 #H O\I7m  
  106.bank reconciliation 银行存款余额调节表 ;DC0LJ  
  107.balance sheet date 资产负债表日 ?MKf=! w  
  108.net realizable value 可变现净值 <B`}18x  
  109.storeroom 仓库 1a _ ;[.s  
  110.sale invoice 销售发票 dwrc"GK!o  
  111.price list 价目表 \2_>$:UoV  
  112.positive confirmation request 积极式询证函 -J[zJ4z #  
  113.negative confirmation request 消极式询证函 lx$Y-Tb^F  
  114.purchase requisition 请购单 zIF &ZYP  
  115.receiving report 验收报告 ZhxMA*fL  
  116.gross margin 毛利 W{ eu_  
  117.manufacturing overhead 制造费用 (N;Jw^C@  
  118.material requisition 领料单 n,PHfydqX  
  119.inventory-taking 存货盘点 bIp;$ZHy`K  
  120.bond certificate 债券 #Yw^n?~~  
  121.stock certificate 股票 a:zx&DwM  
  122.audit report 审计报告 cnLC>_hY  
  123.entity 被审计单位 G8u8&|  
  124.addressee of the audit report 审计报告的收件人 82$By]Y9  
  125.unqualified opinion 无保留意见 + A0@# :B  
  126.qualified opinion 保留意见 -mY90]g  
  127.disclaimer of opinion 无法表示意见 ,;/4 E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   WZm^:,  
  A (2)absorbed overhead 已吸收制造费用 N23s{S t  
  A (3)absorption costing 吸收成本计算 e\yj>tQJg  
  A (4)account 账户,报表   V?_%Y<|L  
  A (5)accounting postulate 会计假设   Q@$1!9m  
  A (6)accounting series release 会计公告文件   2Cr+Z(f  
  A (7)accounting valuation 会计计价   RLKO0 #  
  A (8)account sale 承销清单 ] 6:5<NW  
  A (9)accountability concept 经营责任概念   3_h%g$04 s  
  A (10)accountancy 会计职业   {;p /V\   
  A (11)accountant 会计师   Ix(4<s  
  A (12)accounting 会计   dt5gQ9(B  
  A (13)agency cost 代理成本   Ys<wWfW  
  A (14)accounting bases 会计基础   |HG%o 3E]  
  A (15)accounting manual 会计手册   e<p$Op  
  A (16)accounting period 会计期间   l w%f Y{  
  A (17)accounting policies 会计方针    R(zsn;  
  A (18)accounting rate of return 会计报酬率   I7uYsjh@u  
  A (19)accounting reference date 会计参照日   'R'>`?Nh  
  A (20)accounting reference period 会计参照期间   \6lXsu;I.X  
  A (21)accrual concept 应计概念   Iewq?s\Fo  
  A (22)accrual expenses 应计费用   Q1jyetk~I  
  A (23)acid test ration 速动比率(酸性测试比率)   >^Y 9p~  
  A (24)acquisition 购置   {^\-%3$  
  A (25)acquisition accounting 收购会计   78.sf{I  
  A (26)activity based accounting 作业基础成本计算   yjSN;3t71  
  A (27)adjusting events 调整事项   4;*V^\',9  
  A (28)administrative expenses 行政管理费   0)P18n"$  
  A (29)advice note 发货通知   K[ \z'9Q  
  A (30)amortization 摊销   QqwX Fk  
  A (31)analytical review 分析性检查   `Ch6"= t  
  A (32)annual equivalent cost 年度等量成本法   a6]!4  
  A (33)annual report and accounts 年度报告和报表   +]>a`~   
  A (34)appraisal cost 检验成本   $(NfHIX  
  A (35)appropriation account 盈余分配账户   K&X'^|en  
  A (36)articles of association 公司章程细则   I}q-J~s  
  A (37)assets 资产   ]Yj>~k:K  
  A (38)assets cover 资产保障   {c J6Lq&  
  A (39)asset value per share 每股资产价值   %b*%'#iK  
  A (40)associated company 联营公司   )F~_KD)7jJ  
  A (41)attainable standard 可达标准   Y{O&- 5H^|  
S :}s|![p  
 A (42)attributable profit 可归属利润   o} %fs *  
  A (43)audit 审计   ^s? wnEo;j  
  A (44)audit report 审计报告   eyE&<:F#J  
  A (45)auditing standards 审计准则   wH`@r?&  
  A (46)authorized share capital 额定股本   aQG#bh [  
  A (47)available hours 可用小时   z=fag'fzM  
  A (48)avoidable costs 可避免成本 kN^)6  
  B (49)back-to-back loan 易币贷款   gON6jnDO  
  B (50)backflush accounting 倒退成本计算   O-B3@qQ. h  
  B (51)bad debts 坏帐   Wp]EaYt2D  
  B (52)bad debts ratio 坏帐比率   C=]3NB>Jc  
  B (53)bank charges 银行手续费   OP&[5X+Y  
  B (54)bank overdraft 银行透支   68!]q(!6F  
  B (55)bank reconciliation 银行存款调节表   7 dzE"m  
  B (56)bank statement 银行对账单   VsmL#@E  
  B (57)bankruptcy 破产   |HA7 C  
  B (58)basis of apportionment 分摊基础   q1gf9` 0  
  B (59)batch 批量   P~ykC{nD  
  B (60)batch costing 分批成本计算   _kd |:,  
  B (61)beta factor B(市场)风险因素   L!p|RKz9X  
  B (62)bill 账单   "a g_   
  B (63)bill of exchange 汇票   6+FON$8  
  B (64)bill of landing 提单   k|_2aQ02  
  B (65)bill of materials 用料预计单   J#kdyBmuO  
  B (66)bill payable 应付票据   ,,J3 h  
  B (67)bill receivable 应收票据   f8 ja Mn9o  
  B (68)bin card 存货记录卡   xHG oCFB  
  B (69)bonus 红利   yRznP)  
  B (70)book-keeping 薄记   nT12[@:Tr  
  B (71)Boston classification 波士顿分类   ;1dz?'%V  
  B (72)breakeven chart 保本图   % n{W  
  B (73)breakeven point 保本点   moR]{2Cd{  
  B (74)breaking-down time 复位时间   ]/bE${W*]  
  B (75)budget 预算   'l:2R,cP  
  B (76)budget center 预算中心   "uCQm '  
  B (77)budget cost allowance 预算成本折让   `[KhG)Y7t  
  B (78)budget manual 预算手册   V!P3CNK  
  B (79)budget period 预算期间   _y9P]@Q7%  
  B (80)budgetary control 预算控制   X\x9CA  
  B (81)budgeted capacity 预算生产能力   .#@Dn(  
  B (82)burden 制造费用   64lEB>VNm  
  B (83)business center 经营中心   Ig<p(G.;}  
  B (84)business entity 营业个体   `@M4THt  
  B (85)business unit 经营单位   5\S7Va;W  
 B (86)buy-out management 管理性购买产权   , .I^ekF  
  B (87)by-product 副产品 f*],j  
  C (88)called-up share capital 催缴股本   FT;JYkO  
  C (89)capacity 生产能力   k~#|8eLv  
  C (90)capacity ratios 生产能力比率   :/NN =3e  
  C (91)capital 资本   4I*Mc%dD  
  C (92)capital assets pricing model资本资产计价模式   ;N\?]{ L  
  C (93)capital commitment 承诺资本   PR?clg=z  
  C (94)capital employed 已运用的资本   CiuN26>  
  C (95)capital expenditure 资本支出   !d\GD8|4  
  C (96)capital expenditureauthorization 资本支出核准    ?~.&Y  
  C (97)capital expenditure control 资本支出控制   ?nW#qy!R  
  C (98)capital expenditure proposal资本支出申请   b..$5  
  C (99)capital funding planning 资本基金筹集计划   'EV  *-_k  
  C (100)capital gain 资本收益   )0mDN.  
  C (101)capital investment appraisal资本投资评估   !P$xh  
  C (102)capital maintenance 资本保全   Bs?F*,zDJ  
  C (103)capital resource planning 资本资源计划   L_ mqC(vn  
  C (104)capital surplus 资本盈余   !j9i=YDb  
  C (105)capital turnover 资本周转率   / yi:Q0  
  C (106)card 记录卡   ;#9| l=  
  C (107)cash 现金   6t:c]G'J  
  C (108)cash account 现金账户   m;f?}z_\$  
  C (109)cash book 现金账薄   H4NEB1 TO>  
  C (110)cash cow 金牛产品   %KF:- w  
  C (111)cash flow 现金流量   Td*Oljj._U  
  C (112)cash discounted 现金贴现   sK0VT"7K  
  C (113)cash flow budget 现金流量预算   ~ fEs!hl  
  C (114)cash flow statement 现金流量表   1omvE9 %zM  
  C (115)cash ledger 现金分类账   0@lC5-=  
  C (116)cash limit 现金限额   t5X lR]` w  
  C (117)CCA 现时成本会计   JF%=Bc$C  
  C (118)center 中心   FH8mK)  
  C (119)changeover time 变更时间   j7#GqVS'  
  C (120)chartered entity 特许经济个体   K<6x4ha  
  C (121)cheque 支票   k_<{j0z.  
  C (122)cheque register 支票登记薄   ~[TKVjyO  
  C (123)coin analysis 零钱分类   VtiqAh}4  
  C (124)classification 分类   ;J-Ogt@d7  
  C (125)clock card 工时卡   z L'IN)7MU  
  C (126)code 代码   qLi9ym, ]  
  C (127)commitment accounting 承诺确认会计   ]A$^ l,  
  C (128)common cost 共同成本   7/_ VE  
  C (129)company limited byguarantee 有限担保责任公司   5jV97x)BGx  
C (130)company limited shares 股份有限公司   >JPJ%~y  
  C (131)competitive position 竞争能力状况   QX.6~*m1  
  C (132)concept 概念   |8 2tw|<o  
  C (133)conglomerate 跨行业企业   NcBe|qxQ  
  C (134)consistency concept 一致性概念   ?vn 0%e868  
  C (135)consolidated accounts 合并报表   C2rj]t  
  C (136)consolidation accounting 合并会计   KM}4^Qc  
  C (137)consortium 财团   WG/J4H`Od  
  C (138)contingency plan 应急计划   |sqo+E  
  C (139)contingent liabilities 或有负债   ?w37vsN  
  C (140)continuous operation 连续生产   #r.` V!=  
  C (141)contra 抵消   Pgw%SMEp  
  C (142)contract cost 合同成本   >xV<nLf/  
  C (143)contract costing 合同成本计算   /~l/_Jct@G  
  C (144)contribution 贡献毛益   (GEi<\16[  
  C (145)contribution centre 贡献中心   0t COb9  
  C (146)contribution chart 贡献图   $dTfvd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t9n   
  C (148)contribution to salesration 贡献毛益对销售比率   Cxk$ "_  
  C (149)control 控制   !N8)C@=  
  C (150)control account 控制帐户   {IPn\Bka  
  C (151)control limits 控制限度   O% K?l}e  
  C (152)controllability concept 可控制概念   ccn`f]5w  
  C (153)controllable cost 可控制成本   +GYMJK`S+  
  C (154)conversion cost 加工成本   xcZ%,7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qIGu#zXW  
  C (156)corporate appraisal 公司评估   z[\W\g*|ri  
  C (157)corporate planning 公司计划   _d[2_b1  
  C (158)corporate social reporting 公司社会报告   ?FV7|)f  
  C (159)corporation 股份公司   c > mu)('U  
  C (160)cost 成本   _A,-[*OKI  
  C (161)cost account 成本帐户   vbA7I<;  
  C (162)cost accounting 成本会计   {nPkb5xbW  
  C (163)cost accounting manual 成本手册   `}9 1S  
  C (164)cost accounts calendar 成本报表的日历时间   >[XOMKgQ](  
  C (165)cost adjustment 成本调整   B}q  
  C (166)cost allocation 成本分配   +# RlX3P  
  C (167)cost apportionment 成本分摊   "T{~,'T  
  C (168)cost attribution 成本归属   &AQ;ze  
  C (169)cost audit 成本审计   827)n[#%|  
  C (170)cost behaviour 成本性态   9U7Mu;4  
  C (171)cost benefit analysis 成本效益分析   LPapD@Z  
  C (172)cost center 成本中心   NT;x1  
  C (173)cost driver 成本动因
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