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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 69iY)Ob/  
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  1.audit   审计 C &~s<tcn  
  2.attestation   鉴证 $TZjSZ1w  
  3.credibility   可信赖程度 $Le|4Hj  
  4.audit of financial statements 财务报表审计 x;@wtd*QB  
  5.agreed-upon procedures 执行商定程序 0Bn35.K  
  6.high levels of assurance 高水平保证 {Q~HMe`,  
  7.compilation 编制 ]*v [6 +  
  8.reliability 可靠性 $GJuS^@%  
  9.relevance 相关性 duq(K9S  
  10.professional skepticism 职业谨慎 EFdo-.Ax  
  11.objectivity 客观性 <_ruVy0]  
  12. professional competence 专业胜任能力 $_Kcm "oj  
  13.Senior/CPA-in-charge 项目经理 ;%a  
  14.audit engagement letter 业务约定书 (CR]9 6n   
  15.recurring audit 连续审计 4Je[!X@C  
  16.the client 委托人 lK"m|Z  
  17.change CPA 更换注册会计 m4_ZGjmJM  
  18.the existing CPA 现任注册会计师 U.A:'9K,  
  19.the successor CPA 后任注册会计师 A?+cdbxJw  
  20.the preceding CPA前任注册会计师 L )53 o!  
  21.issue the audit report 出具审计报告 iyJx~:  
  22.expert 专家 #gcv])to  
  23.the board of directors 董事会 &G$K. q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y}*J_7-  
  25.assess material misstatement risks评估重大错报风险 G<W;HMj2  
  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 uFYcVvbT@  
  27.a general knowledge of —— 初步了解―――的情况 R|'ftFebB.  
  28.a more knowledge of—— 进一步了解的情况 ~kp,;!^vr  
  29.the prior year‘s working papers 以前年度工作底稿 Rc2JgV  
  30.minutes of meeting 会议纪要 TMw6 EM  
  31.business risks 经营风险 ,TlYQ/j%h  
  32.appropriateness 适当性 ?8!\VNC.  
  33.accounting estimate 会计估计 3k# h!Z  
  34.management representations 管理层声明 i TLX=.M  
  35.going concern assumption 持续经营假设 4'# ?"I  
  36.audit plan 审计计划 &B?*|M`)k  
  37.significant audit areas 重点审计领域 5#U=x ,7e  
  38.error 错误 sL4j@Lt  
  39.fraud舞弊 :um]a70  
  40.modified or additional procedures 修改或追加审计程序 L]Dq1q8`  
  41.misappropriation of assets 侵占资产 e5$S2o~JF  
  42.transactions without substance 虚假交易 vX}#wDNP  
  43.unusual pressures 异常压力 K:q|M?_  
  44.the suspected noncompliance 涉嫌存在违法行为 3,yzRb  
  45.materialiy 重要性 :y1,OR/k  
  46.exceed the materiality level 超过重要性水平 xU;/LJ6  
  47.approach the materiality level 接近重要性水平 ngOGo =  
  48.an acceptably low level 可接受水平 t_kRYdW9  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 VM}7 ~  
  50.misstatements or omissions 错报或漏报 Ny5$IIF e  
  51.aggregate 总计 0)]?@"j  
  52.subsequent events 期后事项 :6jh*,OHZl  
  53.adjust the financial statements 调整财务报表 :kKdda<g#  
  54.perform additional audit procedures 实施追加的审计程序 !X4m6gRaP  
  55.audit risk 审计风险 HlOn=>)<  
  56.detection risk 检查风险 nduUuCIY.  
  57.inappropriate audit opinion 不适当的审计意见 })umg8s  
  58.material misstatement 重大的错报 S0w:R:q}L  
  59.tolerable misstatement 可容忍错报 h'.B-y~c  
  60.the acceptable level of detection risk 可接受的检查风险 iI Dun Ih  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Cg3 d  
  62.simall business 小规模企业 +} x\|O  
  63.accounting system 会计系统 '0<9+A#  
  64.test of control 控制测试 .~,=?aq^  
  65.walk-through test 穿行测试 dLbSvK<(I  
  66.communication 沟通 s<{) X$  
  67.flow chart 流程图 k!py*noy  
  68.reperformance of internal control 重新执行 Eg(.L,dj  
  69.audit evidence 审计证据 88On{Kk.v  
  70.substantive procedures 实质性程序 yY_#fJj  
  71.assertions 认定 opgNt o6$  
  72.esistence 存在 nLY(%):(P  
  73.occurrence 发生 )x3p7t)#  
  74.completeness 完整性 f~:wI9  
  75.rights and obligations 权利和义务 UsgrI>|l  
  76.valuation and allocation 计价和分摊 lf\x`3Vd  
  77.cutoff 截止 )Wy:I_F351  
  78.accuracy 准确性 c@Xb6z_>  
  79.classification 分类 n;LjKE  
  80.inspection 检查 GL,( N|  
  81.supervision of counting 监盘 PZihC  
  82.observation 观察 @_0tq{  
  83.confirmation 函证 uxlrJ1~M  
  84.computation 计算 k:8NOx|s"  
  85.analytical procedures 分析程序 ;r} yeI Sf  
  86.vouch 核对 8'M:u I  
  87.trace 追查 y\_k8RqE^  
  88.audit sampling 审计抽样 yX.; x 0  
  89.error 误差 }H:wgy`  
  90.expected error 预期误差 o>HU4O}  
  91.population 总体 0i(c XB  
  92.sampling risk 抽样风险 [ d`m)MW-  
  93.non- sampling risk 非抽样风险 r7FpR!  
  94.sampling unit 抽样单位 q!{>Nlk  
  95.statistical sampling 统计抽样 XD Q<28^  
  96.tolerable error 可容忍误差 v8K`cijSS  
  97.the risk of under reliance 信赖不足风险 vZ1?4hG  
  98.the risk of over reliance 信赖过度风险 (0["|h32,  
  99.the risk of incorrect rejection 误拒风险 ` <u2 N  
  100. the risk of incorrect acceptance 误受风险 JnLF61   
  101.working trial balance 试算平衡表 n(W&GSj|u9  
  102.index and cross-referencing 索引和交叉索引 Hu+GN3`sx^  
  103.cash receipt 现金收入 [1e]_9)p  
  104.cash disbursement 现金支出 zEt!Pug  
  105.bank statement 银行对账单 VIg6'  
  106.bank reconciliation 银行存款余额调节表 3_"tds <L  
  107.balance sheet date 资产负债表日 m qwJya  
  108.net realizable value 可变现净值 hdwF;  
  109.storeroom 仓库  'Pxq>Os  
  110.sale invoice 销售发票 1#9PE(!2  
  111.price list 价目表 )E m`kle  
  112.positive confirmation request 积极式询证函 #gVWLm<  
  113.negative confirmation request 消极式询证函 MlR ]+]  
  114.purchase requisition 请购单 J,J6bfR/  
  115.receiving report 验收报告 0i>p1/kv  
  116.gross margin 毛利 _& r19pY  
  117.manufacturing overhead 制造费用 $b)t`r+  
  118.material requisition 领料单 .DM-&P  
  119.inventory-taking 存货盘点 tIS.,CEQF  
  120.bond certificate 债券 ={;7WB$  
  121.stock certificate 股票 -$$mrU  
  122.audit report 审计报告 _9'hmej  
  123.entity 被审计单位 t N4-<6  
  124.addressee of the audit report 审计报告的收件人 5_1\{lP  
  125.unqualified opinion 无保留意见 >[;L.  
  126.qualified opinion 保留意见 7CH.BY  
  127.disclaimer of opinion 无法表示意见 qkqtPbQ 7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F` &W5[  
  A (2)absorbed overhead 已吸收制造费用 \VWgF)_  
  A (3)absorption costing 吸收成本计算 +S WtHj7e  
  A (4)account 账户,报表   !E|m'_x*  
  A (5)accounting postulate 会计假设   Bo\~PV [  
  A (6)accounting series release 会计公告文件   *5{1.7  
  A (7)accounting valuation 会计计价   eAStpG"*  
  A (8)account sale 承销清单 Tv6y +l  
  A (9)accountability concept 经营责任概念   1OV] W f  
  A (10)accountancy 会计职业   6s'n r7'0  
  A (11)accountant 会计师   q[ 9N4nj$<  
  A (12)accounting 会计   a_-@rceU  
  A (13)agency cost 代理成本   4o"?Q V:  
  A (14)accounting bases 会计基础   7 IJn9b  
  A (15)accounting manual 会计手册   :^U>n{   
  A (16)accounting period 会计期间   ;NE4G;px4<  
  A (17)accounting policies 会计方针   P- +]4\  
  A (18)accounting rate of return 会计报酬率   H>},{ z  
  A (19)accounting reference date 会计参照日   '$rCV,3q  
  A (20)accounting reference period 会计参照期间   ?J-\}X  
  A (21)accrual concept 应计概念   OZC yg/K  
  A (22)accrual expenses 应计费用   I0qJr2[X~  
  A (23)acid test ration 速动比率(酸性测试比率)   'Lw8l `7  
  A (24)acquisition 购置   ([^#.x)hz  
  A (25)acquisition accounting 收购会计   ,Xr`tQ<@  
  A (26)activity based accounting 作业基础成本计算   9dm<(I}  
  A (27)adjusting events 调整事项   H_Xk;fM  
  A (28)administrative expenses 行政管理费   ^;F5ymb3U  
  A (29)advice note 发货通知   ]0BX5Z'  
  A (30)amortization 摊销   Bl^ BtE?-b  
  A (31)analytical review 分析性检查   8I Ip,#%v  
  A (32)annual equivalent cost 年度等量成本法   n`@dk_%yI  
  A (33)annual report and accounts 年度报告和报表   |5ge4, }0  
  A (34)appraisal cost 检验成本   f:y1eLl3  
  A (35)appropriation account 盈余分配账户   'Ebjn>"  
  A (36)articles of association 公司章程细则   29CzG0?B  
  A (37)assets 资产   0Lb{HLT  
  A (38)assets cover 资产保障   c{ +bY .J  
  A (39)asset value per share 每股资产价值   7WUv  O  
  A (40)associated company 联营公司   ,7k-LAA  
  A (41)attainable standard 可达标准   :KR KD  
p w5{=bD  
 A (42)attributable profit 可归属利润   BoST?"&}'  
  A (43)audit 审计   \q3ui}-9  
  A (44)audit report 审计报告   xRdx` YYu  
  A (45)auditing standards 审计准则   _* n `*"  
  A (46)authorized share capital 额定股本   /h{Rf,H  
  A (47)available hours 可用小时   T\(k=0R M  
  A (48)avoidable costs 可避免成本 |i #06jIq  
  B (49)back-to-back loan 易币贷款   ]T)<@bmL  
  B (50)backflush accounting 倒退成本计算   s H_, P  
  B (51)bad debts 坏帐   <=D  a  
  B (52)bad debts ratio 坏帐比率   N3*1,/,l .  
  B (53)bank charges 银行手续费   ^\kH^   
  B (54)bank overdraft 银行透支   $d!Vxm  
  B (55)bank reconciliation 银行存款调节表   >\3\&[#"  
  B (56)bank statement 银行对账单   ez.a  
  B (57)bankruptcy 破产   6GPI gPL,  
  B (58)basis of apportionment 分摊基础   mQR9Pn}H  
  B (59)batch 批量   3Zl:rYD?  
  B (60)batch costing 分批成本计算   hvQXYo>TZx  
  B (61)beta factor B(市场)风险因素   XogCq?_m  
  B (62)bill 账单   pT3icy!A=  
  B (63)bill of exchange 汇票   1r_V$o$  
  B (64)bill of landing 提单   zx,9x*g  
  B (65)bill of materials 用料预计单   psc Fb$b  
  B (66)bill payable 应付票据   Lk P :l  
  B (67)bill receivable 应收票据   Ir5|H|b<  
  B (68)bin card 存货记录卡   `C C=?E  
  B (69)bonus 红利   mw}Bl; - O  
  B (70)book-keeping 薄记   T:Ee6I 3l  
  B (71)Boston classification 波士顿分类   D4{KU%Xp&  
  B (72)breakeven chart 保本图   V=% ;5/  
  B (73)breakeven point 保本点   al-rgh  
  B (74)breaking-down time 复位时间   #^Pab^Y3r-  
  B (75)budget 预算   Kop(+]Q&n  
  B (76)budget center 预算中心   %''L7o.#a  
  B (77)budget cost allowance 预算成本折让   -`eB4j'7  
  B (78)budget manual 预算手册   B2P@9u|9  
  B (79)budget period 预算期间   ,W|-?b?   
  B (80)budgetary control 预算控制   { V[}#Mf  
  B (81)budgeted capacity 预算生产能力   tq3Rc}  
  B (82)burden 制造费用   *8m['$oyV  
  B (83)business center 经营中心   'P" i9j  
  B (84)business entity 营业个体    o kA<  
  B (85)business unit 经营单位   j7Ts&;`[*  
 B (86)buy-out management 管理性购买产权   CswKT 9  
  B (87)by-product 副产品 a!-J=\>9  
  C (88)called-up share capital 催缴股本   .UNV &R0  
  C (89)capacity 生产能力   o|xZ?#^h  
  C (90)capacity ratios 生产能力比率   *B}O  
  C (91)capital 资本   .RJMtmp  
  C (92)capital assets pricing model资本资产计价模式   6]d]0TW_  
  C (93)capital commitment 承诺资本   3Jlap=]68S  
  C (94)capital employed 已运用的资本   Uc'}y!R  
  C (95)capital expenditure 资本支出   R3l{.{3p2  
  C (96)capital expenditureauthorization 资本支出核准   Iz#4!E|<  
  C (97)capital expenditure control 资本支出控制   `OWHf?t:  
  C (98)capital expenditure proposal资本支出申请   {, +c  
  C (99)capital funding planning 资本基金筹集计划   M<n'ZDK `W  
  C (100)capital gain 资本收益   ^]D1 ':  
  C (101)capital investment appraisal资本投资评估   |\?u-O3  
  C (102)capital maintenance 资本保全   $--+M D29Q  
  C (103)capital resource planning 资本资源计划   w4Df?)Z  
  C (104)capital surplus 资本盈余   A;RV~!xx  
  C (105)capital turnover 资本周转率   \yFUQq:  
  C (106)card 记录卡   vr'cR2  
  C (107)cash 现金   VZI!rFac  
  C (108)cash account 现金账户   e@anX^M;  
  C (109)cash book 现金账薄   ) y;7\-K0  
  C (110)cash cow 金牛产品   ;l0 dx$w  
  C (111)cash flow 现金流量   0 }od Q#  
  C (112)cash discounted 现金贴现   ],S {?!'1  
  C (113)cash flow budget 现金流量预算   $*iovam>^]  
  C (114)cash flow statement 现金流量表   vno/V#e$WX  
  C (115)cash ledger 现金分类账   O^row1D_  
  C (116)cash limit 现金限额   @`:X,]{  
  C (117)CCA 现时成本会计   o!K DeY  
  C (118)center 中心   L*[3rqER  
  C (119)changeover time 变更时间   z|D*ymz*EY  
  C (120)chartered entity 特许经济个体   =urGs`\  
  C (121)cheque 支票   wN4#j}C  
  C (122)cheque register 支票登记薄   `HkNO@N[  
  C (123)coin analysis 零钱分类   yG/!K uA  
  C (124)classification 分类   B6k<#-HAT  
  C (125)clock card 工时卡   ]4en |Aq  
  C (126)code 代码   aE 9Y |6  
  C (127)commitment accounting 承诺确认会计   3dj|jw5  
  C (128)common cost 共同成本   W Eif&<Y  
  C (129)company limited byguarantee 有限担保责任公司   ,:A;4  
C (130)company limited shares 股份有限公司   VDb bA\  
  C (131)competitive position 竞争能力状况   tMX$8W0 c  
  C (132)concept 概念   /}m*|cG/  
  C (133)conglomerate 跨行业企业   -HQbvXAS  
  C (134)consistency concept 一致性概念   FZj> N(  
  C (135)consolidated accounts 合并报表   2*V[kmD/3  
  C (136)consolidation accounting 合并会计   bC1G5`v_D  
  C (137)consortium 财团   ,Q7;(&x~  
  C (138)contingency plan 应急计划   @|DQ Zt  
  C (139)contingent liabilities 或有负债   e@ZM&iR  
  C (140)continuous operation 连续生产   mA+:)?e5~  
  C (141)contra 抵消   t'Wv? ,  
  C (142)contract cost 合同成本   e@W+ehx"  
  C (143)contract costing 合同成本计算   l9&k!kF`  
  C (144)contribution 贡献毛益   hyf ;f7`o  
  C (145)contribution centre 贡献中心   r9})~>   
  C (146)contribution chart 贡献图   ~s'tr&+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   znwKwc8,  
  C (148)contribution to salesration 贡献毛益对销售比率   c Pf_B=  
  C (149)control 控制   4v hz`1  
  C (150)control account 控制帐户   <4q H0<  
  C (151)control limits 控制限度   F9u?+y-xb  
  C (152)controllability concept 可控制概念   y]fI7nu&  
  C (153)controllable cost 可控制成本   6~x'~T  
  C (154)conversion cost 加工成本   % ERcFI]G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +wmG5!%$|  
  C (156)corporate appraisal 公司评估   ^x: lB>  
  C (157)corporate planning 公司计划   ~ $g:  
  C (158)corporate social reporting 公司社会报告   nJ2x;';lA  
  C (159)corporation 股份公司   bT aKB-  
  C (160)cost 成本   w&aZ 97{  
  C (161)cost account 成本帐户   Xi98:0<=  
  C (162)cost accounting 成本会计   ?!U[~Gq  
  C (163)cost accounting manual 成本手册   ]$[sfPKA  
  C (164)cost accounts calendar 成本报表的日历时间   <]M. K3>  
  C (165)cost adjustment 成本调整   /D3{EjUE=  
  C (166)cost allocation 成本分配   VIP7j(#t_g  
  C (167)cost apportionment 成本分摊   p/HDG ^T:u  
  C (168)cost attribution 成本归属   ^ U*y*l$  
  C (169)cost audit 成本审计   p2i?)+z  
  C (170)cost behaviour 成本性态   WYUDD_m  
  C (171)cost benefit analysis 成本效益分析   Q,&Li+u|  
  C (172)cost center 成本中心   Mz(Vf1pi%  
  C (173)cost driver 成本动因
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