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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 T*YdGIFO  
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  1.audit   审计 !>>$'.nb@~  
  2.attestation   鉴证 Oh8;YE-%  
  3.credibility   可信赖程度 W >B:W0A  
  4.audit of financial statements 财务报表审计 Ui?t@.  
  5.agreed-upon procedures 执行商定程序 (/qY* ?  
  6.high levels of assurance 高水平保证 (q +Q.Q  
  7.compilation 编制 ?5/Sa  
  8.reliability 可靠性 a 2).Az  
  9.relevance 相关性 =3 -G  
  10.professional skepticism 职业谨慎 Yt|{l  
  11.objectivity 客观性 ia?8 Z"&lK  
  12. professional competence 专业胜任能力 _Z8zD[l  
  13.Senior/CPA-in-charge 项目经理 hKX-]+6"  
  14.audit engagement letter 业务约定书 hTg%T#m  
  15.recurring audit 连续审计 R \`,Q'3  
  16.the client 委托人 c-s ~q/  
  17.change CPA 更换注册会计 zH|!O!3"4  
  18.the existing CPA 现任注册会计师 > ]6Eb`v  
  19.the successor CPA 后任注册会计师 2RM0ca _F  
  20.the preceding CPA前任注册会计师 +j`*?pPD(.  
  21.issue the audit report 出具审计报告 M%$zor  
  22.expert 专家 /D~z}\k  
  23.the board of directors 董事会 W}T+8+RU  
  24.knowledge of the entity‘ s business 了解被审计单位情况 R jh/M`|  
  25.assess material misstatement risks评估重大错报风险 ,Hj=]e2?  
  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 T}4RlIZF  
  27.a general knowledge of —— 初步了解―――的情况  : [AW  
  28.a more knowledge of—— 进一步了解的情况 ,&l>^w/  
  29.the prior year‘s working papers 以前年度工作底稿 RYvS,hf 6z  
  30.minutes of meeting 会议纪要 n*_FC  
  31.business risks 经营风险 D$ `yxc  
  32.appropriateness 适当性 vk[Km[(U'  
  33.accounting estimate 会计估计 Y|1kE;  
  34.management representations 管理层声明 sq :ff  
  35.going concern assumption 持续经营假设 M+nz~,![  
  36.audit plan 审计计划 iCw~4KG  
  37.significant audit areas 重点审计领域 le8n!Dk(  
  38.error 错误 :r#FI".qx  
  39.fraud舞弊 \/lS!+~'']  
  40.modified or additional procedures 修改或追加审计程序 [>6:xGSe9X  
  41.misappropriation of assets 侵占资产 Soop)e   
  42.transactions without substance 虚假交易 ]1p&*xX:Bj  
  43.unusual pressures 异常压力 Kb4u)~S:  
  44.the suspected noncompliance 涉嫌存在违法行为 vT[%*)`  
  45.materialiy 重要性 T.&^1qWWA  
  46.exceed the materiality level 超过重要性水平 3YRhqp"E  
  47.approach the materiality level 接近重要性水平 ot,<iE#za  
  48.an acceptably low level 可接受水平 *+ Q,b^N  
  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 2;6p2GNSh  
  50.misstatements or omissions 错报或漏报 .s, hl(w,  
  51.aggregate 总计 %JiA,  
  52.subsequent events 期后事项 1Rwk}wL  
  53.adjust the financial statements 调整财务报表 5GpR N  
  54.perform additional audit procedures 实施追加的审计程序 e `_ [+y  
  55.audit risk 审计风险 JY%c<  
  56.detection risk 检查风险 <Ep P;  
  57.inappropriate audit opinion 不适当的审计意见 SD JAk&Z}R  
  58.material misstatement 重大的错报  !@bN  
  59.tolerable misstatement 可容忍错报 \_BaV0<  
  60.the acceptable level of detection risk 可接受的检查风险 "4L' 2w+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ZRcY; ?  
  62.simall business 小规模企业 4d6F4G4U  
  63.accounting system 会计系统 Y+WOU._46I  
  64.test of control 控制测试 t ZF G`'/  
  65.walk-through test 穿行测试 FtE%<QHt  
  66.communication 沟通 $7PFos%@  
  67.flow chart 流程图 9Y*6AaKE6  
  68.reperformance of internal control 重新执行 2:2rwH }e  
  69.audit evidence 审计证据 =|uX?  
  70.substantive procedures 实质性程序 [h,T.zpa  
  71.assertions 认定 &AlVJEI +  
  72.esistence 存在 b/ur!2yr  
  73.occurrence 发生 =;c? 6{<1  
  74.completeness 完整性 SRj|XCd  
  75.rights and obligations 权利和义务 O7q-MeMM  
  76.valuation and allocation 计价和分摊 Xt9?7J#\T  
  77.cutoff 截止 ~f ){`ZJc  
  78.accuracy 准确性 V^.~m;ETu]  
  79.classification 分类 I_Oa<J\+  
  80.inspection 检查 qb "H&)aHw  
  81.supervision of counting 监盘 0y|}}92:  
  82.observation 观察 tjO ||]I  
  83.confirmation 函证 o),i2  
  84.computation 计算 }U+gJkY2  
  85.analytical procedures 分析程序 QbpRSdxy`$  
  86.vouch 核对 ,?i#NN5p  
  87.trace 追查 {w{|y[[d~  
  88.audit sampling 审计抽样 o-7>^wV%BD  
  89.error 误差 GQ)hZt0  
  90.expected error 预期误差 \+S~N:@><k  
  91.population 总体 blxH`O!  
  92.sampling risk 抽样风险 1 !OQxY}f  
  93.non- sampling risk 非抽样风险 g4%x7#vz0  
  94.sampling unit 抽样单位 ;>|:I(l;  
  95.statistical sampling 统计抽样 lty`7(\  
  96.tolerable error 可容忍误差 j'CRm5O  
  97.the risk of under reliance 信赖不足风险 Px'%5TKN  
  98.the risk of over reliance 信赖过度风险 )SUT+x(DU  
  99.the risk of incorrect rejection 误拒风险 T4qbyui{  
  100. the risk of incorrect acceptance 误受风险 USe"1(|E  
  101.working trial balance 试算平衡表 C6O1ype  
  102.index and cross-referencing 索引和交叉索引 +B c/@.Q'  
  103.cash receipt 现金收入 0(- 'L\<>x  
  104.cash disbursement 现金支出 QT\S>}  
  105.bank statement 银行对账单 S 8h/AW6l  
  106.bank reconciliation 银行存款余额调节表 s`GSc)AI  
  107.balance sheet date 资产负债表日 3}n=od=  
  108.net realizable value 可变现净值 *1}9 `$  
  109.storeroom 仓库 c?b?x 6 2  
  110.sale invoice 销售发票 u[PO'6Kzd  
  111.price list 价目表 PS(9?rX#+  
  112.positive confirmation request 积极式询证函 t'0r4&\  
  113.negative confirmation request 消极式询证函 z`5+BL,|ND  
  114.purchase requisition 请购单 8R8J./i.K  
  115.receiving report 验收报告 QQ1+uY  
  116.gross margin 毛利 56&s'  
  117.manufacturing overhead 制造费用 yIqsZJj  
  118.material requisition 领料单 kw|bEL9!u  
  119.inventory-taking 存货盘点 4$d|}aj H  
  120.bond certificate 债券 $U"/.Mh\  
  121.stock certificate 股票 az0( 54M  
  122.audit report 审计报告 yBht4"\Al  
  123.entity 被审计单位 |5$9l#e  
  124.addressee of the audit report 审计报告的收件人 p!U#53  
  125.unqualified opinion 无保留意见 tkV:kh< L~  
  126.qualified opinion 保留意见 M)Tv(7  
  127.disclaimer of opinion 无法表示意见 ~>xn9vb=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4D9l Za}  
  A (2)absorbed overhead 已吸收制造费用 Joq9.%7Q  
  A (3)absorption costing 吸收成本计算 9j$ OU@N 8  
  A (4)account 账户,报表   u=#LY$  
  A (5)accounting postulate 会计假设   fC]+C(*d  
  A (6)accounting series release 会计公告文件   )Qb1$%r.  
  A (7)accounting valuation 会计计价   &g.w~KWa  
  A (8)account sale 承销清单 E=s Bcb/v  
  A (9)accountability concept 经营责任概念   G-bG}9vc]  
  A (10)accountancy 会计职业   RAXqRP,iw  
  A (11)accountant 会计师   0!_D M^3  
  A (12)accounting 会计   ^*%p]r  
  A (13)agency cost 代理成本   0%`\ 8  
  A (14)accounting bases 会计基础   WO^sm Ck  
  A (15)accounting manual 会计手册   i LK8Wnrq  
  A (16)accounting period 会计期间   >sPu*8D40a  
  A (17)accounting policies 会计方针   .l !:|Fd  
  A (18)accounting rate of return 会计报酬率   d q"b_pr;  
  A (19)accounting reference date 会计参照日   qV9`  
  A (20)accounting reference period 会计参照期间   peR=J7  
  A (21)accrual concept 应计概念   z`>a,X  
  A (22)accrual expenses 应计费用   ^?&Jq_oU  
  A (23)acid test ration 速动比率(酸性测试比率)   7 fqK{^ L  
  A (24)acquisition 购置   &FkKnz4IZ  
  A (25)acquisition accounting 收购会计   ;&;coH8`  
  A (26)activity based accounting 作业基础成本计算   J>] ' {!+  
  A (27)adjusting events 调整事项   8y~ Jn~t  
  A (28)administrative expenses 行政管理费   {B?%r[nW  
  A (29)advice note 发货通知   Qj[4gN?}=  
  A (30)amortization 摊销   %jKR\f G  
  A (31)analytical review 分析性检查   ZRD* ^9)  
  A (32)annual equivalent cost 年度等量成本法   PIB|&I|p  
  A (33)annual report and accounts 年度报告和报表   ')Ozz<{  
  A (34)appraisal cost 检验成本   V{ra,a*  
  A (35)appropriation account 盈余分配账户   N$p}rh# 7{  
  A (36)articles of association 公司章程细则   zd>[uIOR  
  A (37)assets 资产   ,'={/)c<  
  A (38)assets cover 资产保障   ~W%A8`9  
  A (39)asset value per share 每股资产价值   XrFyN(p  
  A (40)associated company 联营公司   V:QfI  
  A (41)attainable standard 可达标准   OtY.s\m y  
92+({ fg W  
 A (42)attributable profit 可归属利润   UFouIS#L  
  A (43)audit 审计   }@SZ!-t%rD  
  A (44)audit report 审计报告   : }UWy?F  
  A (45)auditing standards 审计准则   5(u7b  
  A (46)authorized share capital 额定股本   &"Ua"H)  
  A (47)available hours 可用小时   Drk9F"J   
  A (48)avoidable costs 可避免成本 ZJ=-cE2n  
  B (49)back-to-back loan 易币贷款   SO]x^+ [  
  B (50)backflush accounting 倒退成本计算   b;9v.MZ4>g  
  B (51)bad debts 坏帐   7&'^H8V  
  B (52)bad debts ratio 坏帐比率   o@EV>4e y  
  B (53)bank charges 银行手续费   kOFEH!9&  
  B (54)bank overdraft 银行透支   L.l"'=M  
  B (55)bank reconciliation 银行存款调节表   J j yQ  
  B (56)bank statement 银行对账单   ]/JE#  
  B (57)bankruptcy 破产   f!xIMIl)+  
  B (58)basis of apportionment 分摊基础   H8P il H  
  B (59)batch 批量   HP*x?|4  
  B (60)batch costing 分批成本计算   0*B_$E06  
  B (61)beta factor B(市场)风险因素   7.8ukAud  
  B (62)bill 账单   8kH'ai  
  B (63)bill of exchange 汇票   ?u'JhZ  
  B (64)bill of landing 提单   u;h9Ra1  
  B (65)bill of materials 用料预计单   @>(l}5U5  
  B (66)bill payable 应付票据   w_/q5]/V-5  
  B (67)bill receivable 应收票据   N#Qby4w >  
  B (68)bin card 存货记录卡   k-b_ <Tbo|  
  B (69)bonus 红利   0N_Ma')i  
  B (70)book-keeping 薄记   TnPdpynP  
  B (71)Boston classification 波士顿分类   Ds&)0Iwf  
  B (72)breakeven chart 保本图   |1-0x%@[;  
  B (73)breakeven point 保本点   s@^GjA[6+  
  B (74)breaking-down time 复位时间   W{=>c/  
  B (75)budget 预算   }P-9\*hlm  
  B (76)budget center 预算中心   ;G;vpl  
  B (77)budget cost allowance 预算成本折让   1a/@eqF''  
  B (78)budget manual 预算手册   Ndx.SOj  
  B (79)budget period 预算期间   XHlPjw  
  B (80)budgetary control 预算控制   9i,QCA  
  B (81)budgeted capacity 预算生产能力   ]1abz:  
  B (82)burden 制造费用   WTY{sq\' o  
  B (83)business center 经营中心   Ocx=) WKdW  
  B (84)business entity 营业个体   \hv*`ukF  
  B (85)business unit 经营单位   76zi)f1f  
 B (86)buy-out management 管理性购买产权   .;/@k%>   
  B (87)by-product 副产品 yY `<t  
  C (88)called-up share capital 催缴股本   SZ1+h TY7d  
  C (89)capacity 生产能力   "%qGcC8  
  C (90)capacity ratios 生产能力比率   CuT[V?^iD  
  C (91)capital 资本   3::DURkjf  
  C (92)capital assets pricing model资本资产计价模式   )-2OraUm<  
  C (93)capital commitment 承诺资本   c6E@+xU  
  C (94)capital employed 已运用的资本   q,0o:nI  
  C (95)capital expenditure 资本支出   #E{OOcM  
  C (96)capital expenditureauthorization 资本支出核准   Eq~&d.j  
  C (97)capital expenditure control 资本支出控制   4q~+K' Z  
  C (98)capital expenditure proposal资本支出申请   'S@h._q  
  C (99)capital funding planning 资本基金筹集计划   +)L 'qbCSM  
  C (100)capital gain 资本收益   y5|`B(  
  C (101)capital investment appraisal资本投资评估   W O|2x0K  
  C (102)capital maintenance 资本保全   ]/bf#&@g`k  
  C (103)capital resource planning 资本资源计划   y?CEV-3+  
  C (104)capital surplus 资本盈余   1UyI.U]  
  C (105)capital turnover 资本周转率   Kn=P~,FaG3  
  C (106)card 记录卡   \qNj?;B  
  C (107)cash 现金   > 9i@W@M  
  C (108)cash account 现金账户   A5!f#  
  C (109)cash book 现金账薄   ,K3)f.ArYc  
  C (110)cash cow 金牛产品   &" K74  
  C (111)cash flow 现金流量   (!W:-|[K\  
  C (112)cash discounted 现金贴现   ]*ZL>fuD|  
  C (113)cash flow budget 现金流量预算   B~caHG1b  
  C (114)cash flow statement 现金流量表   Mf/zSQk+  
  C (115)cash ledger 现金分类账   *D*K`dk  
  C (116)cash limit 现金限额   S=eY`,'#R  
  C (117)CCA 现时成本会计   q`"gT;3S  
  C (118)center 中心   iN<&  
  C (119)changeover time 变更时间   5~aSkg,MD  
  C (120)chartered entity 特许经济个体   `| L+a~~  
  C (121)cheque 支票   %]r@vjeyd  
  C (122)cheque register 支票登记薄   :&&Ps4\Sq  
  C (123)coin analysis 零钱分类   T$0//7$')  
  C (124)classification 分类   6@ ToPbj4  
  C (125)clock card 工时卡   ZK{VQ~  
  C (126)code 代码   +>44'M^Z|(  
  C (127)commitment accounting 承诺确认会计   najd~%?Rs  
  C (128)common cost 共同成本   Nyow:7p  
  C (129)company limited byguarantee 有限担保责任公司   BqCBH!^x  
C (130)company limited shares 股份有限公司   QVb @/  
  C (131)competitive position 竞争能力状况   "'^#I_*Mf  
  C (132)concept 概念   -9.S?N'T>;  
  C (133)conglomerate 跨行业企业   q 1Rk'k4+  
  C (134)consistency concept 一致性概念   $*9h\W-)`Q  
  C (135)consolidated accounts 合并报表   '7u#uL,pa1  
  C (136)consolidation accounting 合并会计   Beiz*2-}a  
  C (137)consortium 财团   jxZ R%D  
  C (138)contingency plan 应急计划   K /g\x0  
  C (139)contingent liabilities 或有负债   `5=0f}E  
  C (140)continuous operation 连续生产   Gv?'R0s  
  C (141)contra 抵消   |A 8xy#  
  C (142)contract cost 合同成本   hg]\~#&-  
  C (143)contract costing 合同成本计算   l {\~I  
  C (144)contribution 贡献毛益   ?U cW@B{  
  C (145)contribution centre 贡献中心   tceQn ^|<  
  C (146)contribution chart 贡献图   ^ :6v- Yx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VkRvmKYl  
  C (148)contribution to salesration 贡献毛益对销售比率   9bNjC&:4/]  
  C (149)control 控制   TStu)6%`  
  C (150)control account 控制帐户   vp[~%~1(  
  C (151)control limits 控制限度    Ae <v  
  C (152)controllability concept 可控制概念   [ 3]!*Cd  
  C (153)controllable cost 可控制成本   6} K|eUak/  
  C (154)conversion cost 加工成本   O<)"k j 7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]9l=geZd%;  
  C (156)corporate appraisal 公司评估   Fwm{oypg%  
  C (157)corporate planning 公司计划   "m3u}!`3  
  C (158)corporate social reporting 公司社会报告   wHx1CXC  
  C (159)corporation 股份公司   p*-o33Ve  
  C (160)cost 成本   '<^%> R2  
  C (161)cost account 成本帐户   qCc'w8A  
  C (162)cost accounting 成本会计   `N_NzH  
  C (163)cost accounting manual 成本手册   cr27q6_  
  C (164)cost accounts calendar 成本报表的日历时间   Y6?d y\  
  C (165)cost adjustment 成本调整   B+`m  
  C (166)cost allocation 成本分配   4["$}O5  
  C (167)cost apportionment 成本分摊   )z=`,\&p:  
  C (168)cost attribution 成本归属   @j K7bab:  
  C (169)cost audit 成本审计   :05>~bn>pC  
  C (170)cost behaviour 成本性态   2(\~z@g  
  C (171)cost benefit analysis 成本效益分析   yLW iY~Fd  
  C (172)cost center 成本中心   Y@Lv>p  
  C (173)cost driver 成本动因
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