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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 &%2^B[{  
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  1.audit   审计 $1.-m{Bd  
  2.attestation   鉴证 Z9vMz3 ^N  
  3.credibility   可信赖程度 JSL&` `  
  4.audit of financial statements 财务报表审计 cL9 gaD$;)  
  5.agreed-upon procedures 执行商定程序 Q.N!b 7r7  
  6.high levels of assurance 高水平保证 mG[jR*JW  
  7.compilation 编制 u@Hz7Q} P  
  8.reliability 可靠性 m)A:w.o  
  9.relevance 相关性 x?L0R{?WW  
  10.professional skepticism 职业谨慎 VeQGdyh Y  
  11.objectivity 客观性 xJ>5 ol  
  12. professional competence 专业胜任能力 J 8 KiL  
  13.Senior/CPA-in-charge 项目经理 _r:Fmn_%-  
  14.audit engagement letter 业务约定书 G_+/ e]P  
  15.recurring audit 连续审计 #D9.A7fCc5  
  16.the client 委托人 L3b0e_8>R  
  17.change CPA 更换注册会计 W&hW N9iR  
  18.the existing CPA 现任注册会计师 O>L, G)g  
  19.the successor CPA 后任注册会计师 7r;1 6"  
  20.the preceding CPA前任注册会计师 }ny7LQ  
  21.issue the audit report 出具审计报告 kL DpZ{  
  22.expert 专家 Y_CYx  
  23.the board of directors 董事会 k'8tcXs  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |enLv12Gm  
  25.assess material misstatement risks评估重大错报风险 jSjC43lh  
  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 NtM>`5{?  
  27.a general knowledge of —— 初步了解―――的情况 qSP &Fi  
  28.a more knowledge of—— 进一步了解的情况 r^5%0_F]  
  29.the prior year‘s working papers 以前年度工作底稿 /?;'y,(Q  
  30.minutes of meeting 会议纪要 v~ >Bbe  
  31.business risks 经营风险 S<7!<]F-  
  32.appropriateness 适当性 f#z:ILG=  
  33.accounting estimate 会计估计 t+v %%N_  
  34.management representations 管理层声明 ==Egy:<:Q  
  35.going concern assumption 持续经营假设 nP%U<$,+  
  36.audit plan 审计计划 ao)';[%9s  
  37.significant audit areas 重点审计领域 xX-r<:'tmi  
  38.error 错误 kt6)F&;$  
  39.fraud舞弊  v@EErF  
  40.modified or additional procedures 修改或追加审计程序 sJLOz>  
  41.misappropriation of assets 侵占资产 '8]p]#l  
  42.transactions without substance 虚假交易 LK DfV  
  43.unusual pressures 异常压力 7<su8*?  
  44.the suspected noncompliance 涉嫌存在违法行为 \Y!#Y#c  
  45.materialiy 重要性 T +vo)9w  
  46.exceed the materiality level 超过重要性水平 ?z>J7 }w*=  
  47.approach the materiality level 接近重要性水平 o8X_uKEI  
  48.an acceptably low level 可接受水平 #@oB2%&X?  
  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 [W3X$r~-  
  50.misstatements or omissions 错报或漏报 Q yw@ r  
  51.aggregate 总计 uXc;!*  
  52.subsequent events 期后事项 QF/ULW0G!  
  53.adjust the financial statements 调整财务报表 JU17]gQ  
  54.perform additional audit procedures 实施追加的审计程序 i.^ytbH  
  55.audit risk 审计风险 q=pRe-{  
  56.detection risk 检查风险 y"yo\IDW  
  57.inappropriate audit opinion 不适当的审计意见 {wC*61@1  
  58.material misstatement 重大的错报 L2>e@p\>  
  59.tolerable misstatement 可容忍错报 *;@wPT  
  60.the acceptable level of detection risk 可接受的检查风险 5, $6mU#=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z3JUYEAS  
  62.simall business 小规模企业 hEHd$tH06  
  63.accounting system 会计系统 P!]uJ8bi  
  64.test of control 控制测试 x|m9?[ !_  
  65.walk-through test 穿行测试 + ,Krq 3P  
  66.communication 沟通 nG<oae6z"  
  67.flow chart 流程图 Oa/zE H  
  68.reperformance of internal control 重新执行 l7g'z'G  
  69.audit evidence 审计证据 Z5L mg  
  70.substantive procedures 实质性程序 SE\?8cs]-  
  71.assertions 认定 0Fb ];:a  
  72.esistence 存在 OTF/Pu$  
  73.occurrence 发生 wF`Y ,@  
  74.completeness 完整性 R%KF/1;/  
  75.rights and obligations 权利和义务 TR3U<:  
  76.valuation and allocation 计价和分摊 :&wb+tV  
  77.cutoff 截止 $w*L' <  
  78.accuracy 准确性 d Gp7EB`  
  79.classification 分类 g4A{RI  
  80.inspection 检查 Dizz ?O  
  81.supervision of counting 监盘 k\[(;9sf.  
  82.observation 观察 s)- ;74(  
  83.confirmation 函证 <7]HM 5h  
  84.computation 计算 E[t0b5h  
  85.analytical procedures 分析程序 zjA]Tr  
  86.vouch 核对 MS\ vrq'_  
  87.trace 追查 cTGd<  
  88.audit sampling 审计抽样 qt}M&=}8Q  
  89.error 误差 v82wnP-~7  
  90.expected error 预期误差 X8ulaa  
  91.population 总体 Kn:Ml4[;  
  92.sampling risk 抽样风险 ,jRAVt +{N  
  93.non- sampling risk 非抽样风险 =dPokLXn  
  94.sampling unit 抽样单位 vS\2zwb}  
  95.statistical sampling 统计抽样 vu0Ue  
  96.tolerable error 可容忍误差 Ms|c" ?se  
  97.the risk of under reliance 信赖不足风险 ketp9}u  
  98.the risk of over reliance 信赖过度风险 3'.@aMA@  
  99.the risk of incorrect rejection 误拒风险 J- S.m(  
  100. the risk of incorrect acceptance 误受风险 _f0AV;S:vd  
  101.working trial balance 试算平衡表 x.-d)]a!  
  102.index and cross-referencing 索引和交叉索引 ?)1Y|W'Rv  
  103.cash receipt 现金收入 xuv W6Q;  
  104.cash disbursement 现金支出 pA*C|g  
  105.bank statement 银行对账单  E4eX fu  
  106.bank reconciliation 银行存款余额调节表 Mm$\j*f/  
  107.balance sheet date 资产负债表日 uj6'T Sl  
  108.net realizable value 可变现净值 Mq$K[]F  
  109.storeroom 仓库 :C>7HEh-2_  
  110.sale invoice 销售发票 h&i*=&<HP6  
  111.price list 价目表 i#V(oSx  
  112.positive confirmation request 积极式询证函 upuN$4m&{  
  113.negative confirmation request 消极式询证函 83c2y;|8  
  114.purchase requisition 请购单 m}'_Poc  
  115.receiving report 验收报告 tle`O)&uo  
  116.gross margin 毛利 }A S/^E  
  117.manufacturing overhead 制造费用 U=bx30brh%  
  118.material requisition 领料单 ~gpxK{  
  119.inventory-taking 存货盘点 ?z1v_Jh  
  120.bond certificate 债券 :rL%,o"  
  121.stock certificate 股票 es*$/A  
  122.audit report 审计报告 :$"{-n  
  123.entity 被审计单位 lfj5?y  
  124.addressee of the audit report 审计报告的收件人 w&?XsO@0W  
  125.unqualified opinion 无保留意见 $!_ X9)e  
  126.qualified opinion 保留意见 CI{2(.n4  
  127.disclaimer of opinion 无法表示意见 G[mqLI{q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x{:U$[_  
  A (2)absorbed overhead 已吸收制造费用 m,Y/ke\  
  A (3)absorption costing 吸收成本计算 #zl1#TC{(  
  A (4)account 账户,报表   `r}_92Tt  
  A (5)accounting postulate 会计假设   Y$L` G  
  A (6)accounting series release 会计公告文件   Xd+H()nR  
  A (7)accounting valuation 会计计价   Jb"FY:/Qv+  
  A (8)account sale 承销清单 .rK0C)  
  A (9)accountability concept 经营责任概念   -{0Pq.v  
  A (10)accountancy 会计职业   Q|)>9m !tt  
  A (11)accountant 会计师   8Q Try%  
  A (12)accounting 会计   jg?UwR&  
  A (13)agency cost 代理成本   hH`x*:Qja  
  A (14)accounting bases 会计基础   VwI  
  A (15)accounting manual 会计手册   6RbDc *  
  A (16)accounting period 会计期间   w80X~  
  A (17)accounting policies 会计方针   2uEI@B  
  A (18)accounting rate of return 会计报酬率   =v<w29P(g  
  A (19)accounting reference date 会计参照日   ;3/}"yG<p  
  A (20)accounting reference period 会计参照期间   ]pvHsiI:  
  A (21)accrual concept 应计概念   DKS1Sm6d0  
  A (22)accrual expenses 应计费用   "0!h- bQN  
  A (23)acid test ration 速动比率(酸性测试比率)   %<>:$4U@]  
  A (24)acquisition 购置   I#MPJ@*WT  
  A (25)acquisition accounting 收购会计   >.qFhO\1so  
  A (26)activity based accounting 作业基础成本计算   r^ Dm|^f#  
  A (27)adjusting events 调整事项   \$_02:#  
  A (28)administrative expenses 行政管理费   0i\>(o  
  A (29)advice note 发货通知   zdwQpB,+^  
  A (30)amortization 摊销   Dd1k?  
  A (31)analytical review 分析性检查   ?r !kKMZ  
  A (32)annual equivalent cost 年度等量成本法   kx(beaf  
  A (33)annual report and accounts 年度报告和报表   fJ/INL   
  A (34)appraisal cost 检验成本   t5E$u(&+'B  
  A (35)appropriation account 盈余分配账户   SPV+ O{  
  A (36)articles of association 公司章程细则   edMCj  
  A (37)assets 资产   pl>b 6 |  
  A (38)assets cover 资产保障   c \??kQH  
  A (39)asset value per share 每股资产价值   :z8/iD y  
  A (40)associated company 联营公司   wK2$hsq ue  
  A (41)attainable standard 可达标准   |6Y:W$7k  
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 A (42)attributable profit 可归属利润   (n kg  
  A (43)audit 审计   ~+'f[ ! ^  
  A (44)audit report 审计报告   1R}9k)JQ  
  A (45)auditing standards 审计准则   G|jHic!  
  A (46)authorized share capital 额定股本   >I S4  
  A (47)available hours 可用小时   7;p/S#P:  
  A (48)avoidable costs 可避免成本 !ldEy#"X  
  B (49)back-to-back loan 易币贷款   &Z~_BT  
  B (50)backflush accounting 倒退成本计算   Ou1kSG|kM  
  B (51)bad debts 坏帐   WuE]pm]c  
  B (52)bad debts ratio 坏帐比率   uM$b/3%s  
  B (53)bank charges 银行手续费   "1gIR^S%9  
  B (54)bank overdraft 银行透支   g ba1R  
  B (55)bank reconciliation 银行存款调节表   +}m`$B}mJ  
  B (56)bank statement 银行对账单   fL| 9/sojz  
  B (57)bankruptcy 破产   <zqIq9}r  
  B (58)basis of apportionment 分摊基础   :WWHEZK  
  B (59)batch 批量   FZgf"XM >  
  B (60)batch costing 分批成本计算   }$<v  
  B (61)beta factor B(市场)风险因素   WblH}  
  B (62)bill 账单   0i }.l\  
  B (63)bill of exchange 汇票   U)'YR$2<  
  B (64)bill of landing 提单   y" H5>  
  B (65)bill of materials 用料预计单   J ?{sTj"KB  
  B (66)bill payable 应付票据   <,DMD  
  B (67)bill receivable 应收票据   J PTLh{/  
  B (68)bin card 存货记录卡   D% *ww'mt0  
  B (69)bonus 红利   _8$xsj4_  
  B (70)book-keeping 薄记   U`) " ;WN  
  B (71)Boston classification 波士顿分类   nrE.0Ue1  
  B (72)breakeven chart 保本图   7J3A]>qU  
  B (73)breakeven point 保本点   2XyyU}.$  
  B (74)breaking-down time 复位时间   oTvg%bX  
  B (75)budget 预算   /mJb$5=1  
  B (76)budget center 预算中心   Gu{1%bb#kL  
  B (77)budget cost allowance 预算成本折让   " :e <a?  
  B (78)budget manual 预算手册   ]foS.D,  
  B (79)budget period 预算期间   roZn{+f  
  B (80)budgetary control 预算控制   WS&a9!3;  
  B (81)budgeted capacity 预算生产能力   -5e8m4*  
  B (82)burden 制造费用   q>%.zc[x  
  B (83)business center 经营中心   G-D}J2r=F  
  B (84)business entity 营业个体   X7*ossv  
  B (85)business unit 经营单位   WMKxGZg"  
 B (86)buy-out management 管理性购买产权   I.t)sf,  
  B (87)by-product 副产品 !JdZ0l  
  C (88)called-up share capital 催缴股本   V9ZM4.,OCN  
  C (89)capacity 生产能力   sz%]rN6$  
  C (90)capacity ratios 生产能力比率   @[FO;4w  
  C (91)capital 资本   UK'8cz9  
  C (92)capital assets pricing model资本资产计价模式   -^_^ByJe  
  C (93)capital commitment 承诺资本   R{H8@JLD  
  C (94)capital employed 已运用的资本   Y, Lpv|  
  C (95)capital expenditure 资本支出   @=g{4(zR ^  
  C (96)capital expenditureauthorization 资本支出核准   yz3=#  
  C (97)capital expenditure control 资本支出控制   7&etnQJ{  
  C (98)capital expenditure proposal资本支出申请   &9gI?b8  
  C (99)capital funding planning 资本基金筹集计划   d?5oJ'JU  
  C (100)capital gain 资本收益   = <A0;  
  C (101)capital investment appraisal资本投资评估   v#9 i|  
  C (102)capital maintenance 资本保全   l^tRy_T:-  
  C (103)capital resource planning 资本资源计划   `<@ "WSn  
  C (104)capital surplus 资本盈余   .,VLQ btg  
  C (105)capital turnover 资本周转率   I7h v'3u  
  C (106)card 记录卡   L8E4|F}  
  C (107)cash 现金   "8) %XSb  
  C (108)cash account 现金账户   h+_:zWU  
  C (109)cash book 现金账薄   guCCu2OTA%  
  C (110)cash cow 金牛产品   &n?RKcH}d  
  C (111)cash flow 现金流量   1e9~):C~W  
  C (112)cash discounted 现金贴现   (3K,f4S@  
  C (113)cash flow budget 现金流量预算   sc-+?i  
  C (114)cash flow statement 现金流量表   #3>jgluM'  
  C (115)cash ledger 现金分类账   modem6#x'  
  C (116)cash limit 现金限额   v! DU ewz  
  C (117)CCA 现时成本会计   U$@}!X  
  C (118)center 中心   nql{k/6  
  C (119)changeover time 变更时间   {Gh9(0,B?  
  C (120)chartered entity 特许经济个体   )~xH!%4F  
  C (121)cheque 支票   ) C\/(  
  C (122)cheque register 支票登记薄   g^:`h VV  
  C (123)coin analysis 零钱分类   > B;YYj~f}  
  C (124)classification 分类   ]#S<]vA  
  C (125)clock card 工时卡   Fv(FRZ)  
  C (126)code 代码   !mVq+_7]  
  C (127)commitment accounting 承诺确认会计   !gsrPM  
  C (128)common cost 共同成本   YHgNL LZ?  
  C (129)company limited byguarantee 有限担保责任公司   ]2&RN@  
C (130)company limited shares 股份有限公司   wU/fGg*M2  
  C (131)competitive position 竞争能力状况   p")"t`k7  
  C (132)concept 概念   r~|7paX!  
  C (133)conglomerate 跨行业企业   $WRRCB/A6  
  C (134)consistency concept 一致性概念   jMX+uYx M  
  C (135)consolidated accounts 合并报表   S%?%06$  
  C (136)consolidation accounting 合并会计   J`; 9Z  
  C (137)consortium 财团   (bpxj3@R  
  C (138)contingency plan 应急计划   >`yRL[c;  
  C (139)contingent liabilities 或有负债   all2?neK  
  C (140)continuous operation 连续生产   L[5U(`q[  
  C (141)contra 抵消   re4z>O*  
  C (142)contract cost 合同成本   :"nh76xg<  
  C (143)contract costing 合同成本计算   44k8IYC*o  
  C (144)contribution 贡献毛益   wrJ" (:VZ  
  C (145)contribution centre 贡献中心   ;S&anC#E  
  C (146)contribution chart 贡献图   ))X"bFP!3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   39 pA:3iTd  
  C (148)contribution to salesration 贡献毛益对销售比率   Rb^G~82d?  
  C (149)control 控制   =|fB":vk  
  C (150)control account 控制帐户   mTL` 8hv?  
  C (151)control limits 控制限度   Ss+  
  C (152)controllability concept 可控制概念   W8-vF++R  
  C (153)controllable cost 可控制成本   0=9$k  
  C (154)conversion cost 加工成本    Gy6x.GX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   k5}Qx'/l  
  C (156)corporate appraisal 公司评估   y\9#"=+  
  C (157)corporate planning 公司计划   {EVy.F  
  C (158)corporate social reporting 公司社会报告   4kK_S.&  
  C (159)corporation 股份公司    zDxJK  
  C (160)cost 成本   K|D1  
  C (161)cost account 成本帐户   fU.z_ T[@  
  C (162)cost accounting 成本会计   " w /Odd  
  C (163)cost accounting manual 成本手册   yYTO p^  
  C (164)cost accounts calendar 成本报表的日历时间   #Hl?R5  
  C (165)cost adjustment 成本调整   3/c%4b.Z  
  C (166)cost allocation 成本分配   k|jr+hmn":  
  C (167)cost apportionment 成本分摊   #g2&x sU  
  C (168)cost attribution 成本归属   _$8:\[J  
  C (169)cost audit 成本审计   v4X ` Ul*  
  C (170)cost behaviour 成本性态   T;,,!  
  C (171)cost benefit analysis 成本效益分析   [CAFh:o  
  C (172)cost center 成本中心   8RVRfy,w  
  C (173)cost driver 成本动因
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