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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 |>Fz:b d  
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  1.audit   审计 tG ZMIG_  
  2.attestation   鉴证 U`5/tNx  
  3.credibility   可信赖程度 i<):%[Q)>  
  4.audit of financial statements 财务报表审计 q^?a|l  
  5.agreed-upon procedures 执行商定程序 #sxv?r  
  6.high levels of assurance 高水平保证 dMCoN8W  
  7.compilation 编制 #Ge_3^'  
  8.reliability 可靠性 /0$fYrg>J  
  9.relevance 相关性 {&UA6 0~6  
  10.professional skepticism 职业谨慎 [ D.%v~j  
  11.objectivity 客观性 -y{(h% 6  
  12. professional competence 专业胜任能力 [YZgQ  
  13.Senior/CPA-in-charge 项目经理 :Z x|=  
  14.audit engagement letter 业务约定书 /V63yzoY  
  15.recurring audit 连续审计 w`=O '0d  
  16.the client 委托人 &AWrM{e  
  17.change CPA 更换注册会计 iQS,@6  
  18.the existing CPA 现任注册会计师 ZhoV,/\+  
  19.the successor CPA 后任注册会计师 jU* D  
  20.the preceding CPA前任注册会计师 Z4rk$K'=1w  
  21.issue the audit report 出具审计报告 3 ^K#\*P  
  22.expert 专家 g7a446QR\K  
  23.the board of directors 董事会 W)J MV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >^GV #z  
  25.assess material misstatement risks评估重大错报风险 V)l:fUm2  
  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 JgA{1@h  
  27.a general knowledge of —— 初步了解―――的情况 T\g+w\N  
  28.a more knowledge of—— 进一步了解的情况 t 7o4 aBl"  
  29.the prior year‘s working papers 以前年度工作底稿 :~#)Xa0I  
  30.minutes of meeting 会议纪要 w52p y7  
  31.business risks 经营风险 G] N3OIw&8  
  32.appropriateness 适当性 "j8)l4}  
  33.accounting estimate 会计估计 W`NF40)  
  34.management representations 管理层声明 @d^Z^H*Y v  
  35.going concern assumption 持续经营假设 8A .7q  
  36.audit plan 审计计划 8>Cf}TvErx  
  37.significant audit areas 重点审计领域 ZWo~!Z[Y  
  38.error 错误 GZ,MC?W  
  39.fraud舞弊 8?Ju\W  
  40.modified or additional procedures 修改或追加审计程序 9} m?E<6&  
  41.misappropriation of assets 侵占资产 \"))P1  
  42.transactions without substance 虚假交易 p)ig~kk`  
  43.unusual pressures 异常压力 FO%pdLs,  
  44.the suspected noncompliance 涉嫌存在违法行为 ^D6 TeH  
  45.materialiy 重要性 q7f`:P9~  
  46.exceed the materiality level 超过重要性水平 /I!62?)-*  
  47.approach the materiality level 接近重要性水平 d H PvVe/  
  48.an acceptably low level 可接受水平 T^(W _S  
  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 Dmr*Lh~  
  50.misstatements or omissions 错报或漏报 (RV#piM  
  51.aggregate 总计 2l+L96  
  52.subsequent events 期后事项 NjpW K ;L  
  53.adjust the financial statements 调整财务报表 AU}kIm_+  
  54.perform additional audit procedures 实施追加的审计程序 {sGEopd8]q  
  55.audit risk 审计风险 [DH4iG 5  
  56.detection risk 检查风险 =gD)j&~}_  
  57.inappropriate audit opinion 不适当的审计意见 Q;w [o  
  58.material misstatement 重大的错报 CuvY^["  
  59.tolerable misstatement 可容忍错报 PJ0~ymE1~G  
  60.the acceptable level of detection risk 可接受的检查风险 R54ae:8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .P aDR |!  
  62.simall business 小规模企业 6p*X8j3pW  
  63.accounting system 会计系统 -0#"<!N  
  64.test of control 控制测试 ;Vs2 e  
  65.walk-through test 穿行测试 \fiy[W/k  
  66.communication 沟通 _,)_(R ,h  
  67.flow chart 流程图 z k/`Uz  
  68.reperformance of internal control 重新执行 R[j?\#  
  69.audit evidence 审计证据 l<GN<[/.+  
  70.substantive procedures 实质性程序 fmj}NV&ma  
  71.assertions 认定 #Iv KI+"  
  72.esistence 存在 c x$h"  
  73.occurrence 发生 ]v vA]e  
  74.completeness 完整性 ;!A8A4~nu  
  75.rights and obligations 权利和义务 -^2p@^  
  76.valuation and allocation 计价和分摊 vj%"x/TP  
  77.cutoff 截止 wbAwmOiZ  
  78.accuracy 准确性 `G1"&q,i  
  79.classification 分类 vJ}WNvncVF  
  80.inspection 检查 eyJWFJh  
  81.supervision of counting 监盘 KR?aL:RYb  
  82.observation 观察 j8p<HE51  
  83.confirmation 函证 } &+]UGv  
  84.computation 计算 -Pp{aF e  
  85.analytical procedures 分析程序 |ymW0gh7o$  
  86.vouch 核对 VsL,t\67  
  87.trace 追查 %%}l[W  
  88.audit sampling 审计抽样 #p>&|I  
  89.error 误差 PL{lYexJ  
  90.expected error 预期误差 # o/;du  
  91.population 总体 1C{0 R.  
  92.sampling risk 抽样风险 4X]/8%]V  
  93.non- sampling risk 非抽样风险 CLzF84@W=  
  94.sampling unit 抽样单位 1>rQ).eT  
  95.statistical sampling 统计抽样 #$xtUCqX  
  96.tolerable error 可容忍误差 rIPfO'T?  
  97.the risk of under reliance 信赖不足风险 o #\L4P(J  
  98.the risk of over reliance 信赖过度风险 qsW&kW~  
  99.the risk of incorrect rejection 误拒风险 b4cTn 6  
  100. the risk of incorrect acceptance 误受风险 XXum2eA  
  101.working trial balance 试算平衡表 fc@<'-VA  
  102.index and cross-referencing 索引和交叉索引 =o~+R\1ux+  
  103.cash receipt 现金收入 QOktIH  
  104.cash disbursement 现金支出 En9J7es_  
  105.bank statement 银行对账单 7;q0'_G  
  106.bank reconciliation 银行存款余额调节表 s(3u\#P  
  107.balance sheet date 资产负债表日 ygnZ9ikh<-  
  108.net realizable value 可变现净值 ejZ-A?f-K  
  109.storeroom 仓库 S1Y,5,}  
  110.sale invoice 销售发票 <Hr<QiAK  
  111.price list 价目表 Ve%ua]qA  
  112.positive confirmation request 积极式询证函 Mb2a;s  
  113.negative confirmation request 消极式询证函 3-hcKE  
  114.purchase requisition 请购单 W7WHDL^  
  115.receiving report 验收报告 /B?wn=][  
  116.gross margin 毛利 z 0 /+P  
  117.manufacturing overhead 制造费用 xjbI1qCfe  
  118.material requisition 领料单 JseKqJ ?g  
  119.inventory-taking 存货盘点 en'[_43  
  120.bond certificate 债券 lqOpADLS3  
  121.stock certificate 股票 wi7Br&bGi  
  122.audit report 审计报告 Db|JR  
  123.entity 被审计单位 pP":,8Q{  
  124.addressee of the audit report 审计报告的收件人 , 4xNW:!j  
  125.unqualified opinion 无保留意见 b'+Wf#.]f0  
  126.qualified opinion 保留意见 Lm=EN%*#9  
  127.disclaimer of opinion 无法表示意见 0vfMJzk  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   k{;?>=FH!  
  A (2)absorbed overhead 已吸收制造费用 *Ci&1Mu^Z  
  A (3)absorption costing 吸收成本计算 1$03:ve1  
  A (4)account 账户,报表   ^-PYP:*  
  A (5)accounting postulate 会计假设   w:%NEa,Z  
  A (6)accounting series release 会计公告文件   59D '*!l-  
  A (7)accounting valuation 会计计价   \A\  
  A (8)account sale 承销清单 5A`>3w{3n  
  A (9)accountability concept 经营责任概念   [>?|wQy>=  
  A (10)accountancy 会计职业   ^2Cqy%x-  
  A (11)accountant 会计师   W?zj^y[w  
  A (12)accounting 会计   Fz(;Eo3  
  A (13)agency cost 代理成本   ]I,&Bme  
  A (14)accounting bases 会计基础   J[?oV;O  
  A (15)accounting manual 会计手册   33lh~+C  
  A (16)accounting period 会计期间   2EpQ(G J  
  A (17)accounting policies 会计方针   H if| z[0$  
  A (18)accounting rate of return 会计报酬率   *(yw6(9%  
  A (19)accounting reference date 会计参照日   HLDv{G'7  
  A (20)accounting reference period 会计参照期间   V)~b+D  
  A (21)accrual concept 应计概念   jbS@6 * _  
  A (22)accrual expenses 应计费用   >x6\A7  
  A (23)acid test ration 速动比率(酸性测试比率)   A2\hmp@A@7  
  A (24)acquisition 购置   paV1o>_Rd  
  A (25)acquisition accounting 收购会计   o'$-  
  A (26)activity based accounting 作业基础成本计算   -FZNk}  
  A (27)adjusting events 调整事项   /'DAB**  
  A (28)administrative expenses 行政管理费   h='&^1  
  A (29)advice note 发货通知   &&<l}E  
  A (30)amortization 摊销   ;U?=YSHk7  
  A (31)analytical review 分析性检查   0N !rIz  
  A (32)annual equivalent cost 年度等量成本法   &?QKWxN  
  A (33)annual report and accounts 年度报告和报表   :^?-bppYW  
  A (34)appraisal cost 检验成本   h~sTi  
  A (35)appropriation account 盈余分配账户   h#UPU7;  
  A (36)articles of association 公司章程细则   Hfj.8$   
  A (37)assets 资产   $bMmyDw  
  A (38)assets cover 资产保障   nnRb   
  A (39)asset value per share 每股资产价值   [^a7l$fmi  
  A (40)associated company 联营公司   }KUK|p5  
  A (41)attainable standard 可达标准   j-J/yhWO&  
KS5a8'U  
 A (42)attributable profit 可归属利润   <Sd ef^  
  A (43)audit 审计   "kcix!}&  
  A (44)audit report 审计报告   `dX0F=Ag?  
  A (45)auditing standards 审计准则   zp9lu B  
  A (46)authorized share capital 额定股本   3<)][<Ud  
  A (47)available hours 可用小时   s~( `~Y4  
  A (48)avoidable costs 可避免成本 M<l<n$rYS  
  B (49)back-to-back loan 易币贷款   \25 EI]  
  B (50)backflush accounting 倒退成本计算   $HOe){G  
  B (51)bad debts 坏帐   :##$-K*W"  
  B (52)bad debts ratio 坏帐比率   t;3).F  
  B (53)bank charges 银行手续费   *\:sHVyG(  
  B (54)bank overdraft 银行透支   /z!y[ri+J  
  B (55)bank reconciliation 银行存款调节表   Zp{K_ec{  
  B (56)bank statement 银行对账单   &$T7eOiZ  
  B (57)bankruptcy 破产   3jfAv@I~  
  B (58)basis of apportionment 分摊基础    l2M(  
  B (59)batch 批量   cY!Pv  
  B (60)batch costing 分批成本计算   mBye)q$  
  B (61)beta factor B(市场)风险因素   PQ_A^95  
  B (62)bill 账单   L"1AC&~ u  
  B (63)bill of exchange 汇票   I t2:2  
  B (64)bill of landing 提单   WaX!y$/z  
  B (65)bill of materials 用料预计单   cna%;f.  
  B (66)bill payable 应付票据   \goiW;b  
  B (67)bill receivable 应收票据   ]!"7k_  
  B (68)bin card 存货记录卡   Lf<urIF  
  B (69)bonus 红利   O`_, _  
  B (70)book-keeping 薄记   '"Uh w$#t  
  B (71)Boston classification 波士顿分类   ^pY8'LF6  
  B (72)breakeven chart 保本图   0RSzDgX  
  B (73)breakeven point 保本点   ]T5\LNyN  
  B (74)breaking-down time 复位时间   ?)<zzL",  
  B (75)budget 预算   Z-}A "n  
  B (76)budget center 预算中心   eFy {VpO+  
  B (77)budget cost allowance 预算成本折让   ^u90N>Dvq  
  B (78)budget manual 预算手册   yfqe6-8U  
  B (79)budget period 预算期间   \AI-x$5R*  
  B (80)budgetary control 预算控制   c *<BU6y  
  B (81)budgeted capacity 预算生产能力   qM3NQ8Rm  
  B (82)burden 制造费用   z&#^9rM"  
  B (83)business center 经营中心   #Ddo` >`&  
  B (84)business entity 营业个体   M 'X,7hZ  
  B (85)business unit 经营单位   b!J?>du  
 B (86)buy-out management 管理性购买产权   @|w/`!}9q  
  B (87)by-product 副产品 8qfXc ^ 6  
  C (88)called-up share capital 催缴股本   zFYzus`>  
  C (89)capacity 生产能力   8ZjRMr}  
  C (90)capacity ratios 生产能力比率   ($UUgjv F  
  C (91)capital 资本   3 Sf':N`u  
  C (92)capital assets pricing model资本资产计价模式   3,hu3"@k  
  C (93)capital commitment 承诺资本    |#xBC+  
  C (94)capital employed 已运用的资本   m#_M"B.cm  
  C (95)capital expenditure 资本支出   rOYYZ)Qw  
  C (96)capital expenditureauthorization 资本支出核准   kbH@h2Ww  
  C (97)capital expenditure control 资本支出控制   N3KI6p6\  
  C (98)capital expenditure proposal资本支出申请   c1R[Hck  
  C (99)capital funding planning 资本基金筹集计划   ;5T}@4m|r  
  C (100)capital gain 资本收益   Ed-3-vJej6  
  C (101)capital investment appraisal资本投资评估   spQr1hx<  
  C (102)capital maintenance 资本保全   }2c&ARQ.m>  
  C (103)capital resource planning 资本资源计划   hVFZQJ?cv  
  C (104)capital surplus 资本盈余   ZcHIk{|  
  C (105)capital turnover 资本周转率   (6 }7z+  
  C (106)card 记录卡   i&)([C0z$  
  C (107)cash 现金   ZifDU@J$t  
  C (108)cash account 现金账户   i3L2N~:V  
  C (109)cash book 现金账薄   ;/ |tU o$  
  C (110)cash cow 金牛产品   OYmutq  
  C (111)cash flow 现金流量   sUiO~<Ozpk  
  C (112)cash discounted 现金贴现   {7$jwk  
  C (113)cash flow budget 现金流量预算   tK#/S+l  
  C (114)cash flow statement 现金流量表   -~_|ZnuM9  
  C (115)cash ledger 现金分类账   -i91nMi]  
  C (116)cash limit 现金限额   Y}C|4"V  
  C (117)CCA 现时成本会计   8y[Rwa  
  C (118)center 中心   8aM\B%NGWi  
  C (119)changeover time 变更时间   Azr|cKu]  
  C (120)chartered entity 特许经济个体   8B!QqLqK  
  C (121)cheque 支票   Pv)^L  
  C (122)cheque register 支票登记薄   u2fp~.'P  
  C (123)coin analysis 零钱分类   ]|K6Z>V  
  C (124)classification 分类   {z;K0  
  C (125)clock card 工时卡   "HH<5  M  
  C (126)code 代码   7dE.\#6r  
  C (127)commitment accounting 承诺确认会计   ?Ycl!0m  
  C (128)common cost 共同成本   S  {+Z.P  
  C (129)company limited byguarantee 有限担保责任公司   f+)LVT8p  
C (130)company limited shares 股份有限公司   $n47DW &  
  C (131)competitive position 竞争能力状况   #2Vq "Zn  
  C (132)concept 概念   w7q6v>  
  C (133)conglomerate 跨行业企业   zyP/'X_~:  
  C (134)consistency concept 一致性概念   * L Y6hph"  
  C (135)consolidated accounts 合并报表   '|Lv -7  
  C (136)consolidation accounting 合并会计   U1 rr=h g  
  C (137)consortium 财团   k f|J  
  C (138)contingency plan 应急计划   FKhgUnw  
  C (139)contingent liabilities 或有负债   CeUXGa|C  
  C (140)continuous operation 连续生产   0$=U\[og  
  C (141)contra 抵消   v:w^$]4  
  C (142)contract cost 合同成本   ^LXsU] R  
  C (143)contract costing 合同成本计算   eQ6wEeB9  
  C (144)contribution 贡献毛益   ) jM-5}"  
  C (145)contribution centre 贡献中心   4? rEO(SZ  
  C (146)contribution chart 贡献图   B*tQ0`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b J6 H6D>  
  C (148)contribution to salesration 贡献毛益对销售比率   WyM2h  
  C (149)control 控制   bcxR7<T,"9  
  C (150)control account 控制帐户   ;nAx@_ab^  
  C (151)control limits 控制限度   uz20pun4B  
  C (152)controllability concept 可控制概念   q['3M<q  
  C (153)controllable cost 可控制成本   zF? 6"  
  C (154)conversion cost 加工成本   nKEw$~F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OJM2t`}_t  
  C (156)corporate appraisal 公司评估   _)YB*z5  
  C (157)corporate planning 公司计划   @LS%uqs  
  C (158)corporate social reporting 公司社会报告   B T {cTj0W  
  C (159)corporation 股份公司   0=40}n&`  
  C (160)cost 成本   L`9.Gf  
  C (161)cost account 成本帐户   :2wT)wz  
  C (162)cost accounting 成本会计   FlrYXau  
  C (163)cost accounting manual 成本手册   ;WrG\R/|  
  C (164)cost accounts calendar 成本报表的日历时间   & \"cV0  
  C (165)cost adjustment 成本调整   ;'[?H0Jw'  
  C (166)cost allocation 成本分配   Znh;#%n|  
  C (167)cost apportionment 成本分摊   .vi0DuD6  
  C (168)cost attribution 成本归属   qa8?bNd'f  
  C (169)cost audit 成本审计   &wu1Zz[qcz  
  C (170)cost behaviour 成本性态   )U]q{0`  
  C (171)cost benefit analysis 成本效益分析   PTXS8e4  
  C (172)cost center 成本中心   v v5rA 6+  
  C (173)cost driver 成本动因
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