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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 ftb .CPWI  
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  1.audit   审计 RJ\'"XQ  
  2.attestation   鉴证 e/7rr~"|  
  3.credibility   可信赖程度 VQ R E ]  
  4.audit of financial statements 财务报表审计 {6I)6}w!k  
  5.agreed-upon procedures 执行商定程序 !:]/MpQ ?  
  6.high levels of assurance 高水平保证 n 3eLIA{  
  7.compilation 编制 Ad}Nc"O  
  8.reliability 可靠性 < `Xt?K  
  9.relevance 相关性 ym_w09   
  10.professional skepticism 职业谨慎 A!^ d8#~.  
  11.objectivity 客观性 &Z3u(Eb  
  12. professional competence 专业胜任能力 (DIMt-wz  
  13.Senior/CPA-in-charge 项目经理 h tuYctu`  
  14.audit engagement letter 业务约定书 7Dt* + +:  
  15.recurring audit 连续审计 A"3"f8P8a  
  16.the client 委托人 Qi=pP/Y  
  17.change CPA 更换注册会计 5i0vli /L  
  18.the existing CPA 现任注册会计师 E%b*MU  
  19.the successor CPA 后任注册会计师 5!s7`w]8*0  
  20.the preceding CPA前任注册会计师 Z[ 53cVT^  
  21.issue the audit report 出具审计报告 (v,g=BS,  
  22.expert 专家 *^3&Y@  
  23.the board of directors 董事会 <eh<4_<qF  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A{ a4;`}5  
  25.assess material misstatement risks评估重大错报风险 L eu93f2  
  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 9Ai 3p  
  27.a general knowledge of —— 初步了解―――的情况 @e#{Sm  
  28.a more knowledge of—— 进一步了解的情况 Z1~`S!(}  
  29.the prior year‘s working papers 以前年度工作底稿 p 2>\  
  30.minutes of meeting 会议纪要 b Y2:g )  
  31.business risks 经营风险 4=nh' U38  
  32.appropriateness 适当性 q/h , jM  
  33.accounting estimate 会计估计 Q,LDn%+;B*  
  34.management representations 管理层声明 gWIb"l  
  35.going concern assumption 持续经营假设 9dO. ,U*`  
  36.audit plan 审计计划 <~bvf A=  
  37.significant audit areas 重点审计领域 ^Q#g-"b  
  38.error 错误  ~LF/wx>  
  39.fraud舞弊 yog(  
  40.modified or additional procedures 修改或追加审计程序 4T>d%Tt+)  
  41.misappropriation of assets 侵占资产 =c ;.cW  
  42.transactions without substance 虚假交易 I_s*pT  
  43.unusual pressures 异常压力  rY CIU  
  44.the suspected noncompliance 涉嫌存在违法行为 X|'[\v2ld  
  45.materialiy 重要性 u.@B-Pf[Eo  
  46.exceed the materiality level 超过重要性水平 GK`U<.[c  
  47.approach the materiality level 接近重要性水平 >c@jl  
  48.an acceptably low level 可接受水平 p f`vH`r  
  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 n`X}&(O  
  50.misstatements or omissions 错报或漏报 nu `R(2/  
  51.aggregate 总计 o_sb+Vn|  
  52.subsequent events 期后事项 ^2`*1el  
  53.adjust the financial statements 调整财务报表 W|L#Q/ RX  
  54.perform additional audit procedures 实施追加的审计程序 s^"*]9B"  
  55.audit risk 审计风险 Ly-}HW(  
  56.detection risk 检查风险 {U)q)  
  57.inappropriate audit opinion 不适当的审计意见 1wy?<B.f  
  58.material misstatement 重大的错报 T(=Z0M   
  59.tolerable misstatement 可容忍错报 S=a>rnF  
  60.the acceptable level of detection risk 可接受的检查风险 YS bS.tq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2AXf'IOqE  
  62.simall business 小规模企业 G.:QA}FE'  
  63.accounting system 会计系统 |Sv}/ P-  
  64.test of control 控制测试 Kut@z>SK  
  65.walk-through test 穿行测试 LO;6g~(1  
  66.communication 沟通 WCP2x.gb5  
  67.flow chart 流程图 )@],0yL  
  68.reperformance of internal control 重新执行 wz{&0-md*'  
  69.audit evidence 审计证据 f_z]kA +H  
  70.substantive procedures 实质性程序 2-%9k)KH  
  71.assertions 认定 owzcc-g  
  72.esistence 存在 iBk1QRdn  
  73.occurrence 发生 Z_4|L+i<{  
  74.completeness 完整性 eyuQ}R  
  75.rights and obligations 权利和义务 ;TL>{"z`x  
  76.valuation and allocation 计价和分摊 6f^IAa|  
  77.cutoff 截止 : j`4nXm  
  78.accuracy 准确性 39bw,lRPV  
  79.classification 分类 v+~O\v5Q  
  80.inspection 检查 D$Ao-6QE W  
  81.supervision of counting 监盘 fuT Bh6 w&  
  82.observation 观察 [JEf P/n|.  
  83.confirmation 函证 ZKJhmk  
  84.computation 计算 XZ:6A]62I  
  85.analytical procedures 分析程序 +t8#rT ^B  
  86.vouch 核对 C$d b) 5-  
  87.trace 追查 <q`|,mc  
  88.audit sampling 审计抽样 c#Qlr{ES  
  89.error 误差 UHS "{%  
  90.expected error 预期误差 G5NAwpZf  
  91.population 总体 i,mZg+;w  
  92.sampling risk 抽样风险 9h"3u;/,  
  93.non- sampling risk 非抽样风险 ;( (|0Xa  
  94.sampling unit 抽样单位 s)#TT9BbV  
  95.statistical sampling 统计抽样 &hJQHlyJM0  
  96.tolerable error 可容忍误差 8(]q/g"O  
  97.the risk of under reliance 信赖不足风险 JvF0s}#4  
  98.the risk of over reliance 信赖过度风险 EUby QL  
  99.the risk of incorrect rejection 误拒风险 mZ g'  
  100. the risk of incorrect acceptance 误受风险 v}.~m)  
  101.working trial balance 试算平衡表 ZyV^d3F@$  
  102.index and cross-referencing 索引和交叉索引 |Es,$  
  103.cash receipt 现金收入 a>&dAo}  
  104.cash disbursement 现金支出 |<JBo E]3B  
  105.bank statement 银行对账单 a28`)17z  
  106.bank reconciliation 银行存款余额调节表 PY#_$ C  
  107.balance sheet date 资产负债表日 ^fP5@T*f  
  108.net realizable value 可变现净值 4'y@ne}g!  
  109.storeroom 仓库 l4 YTR4D  
  110.sale invoice 销售发票 P"|-)d  
  111.price list 价目表 H-3*},9  
  112.positive confirmation request 积极式询证函 sC_doh_M  
  113.negative confirmation request 消极式询证函 v?l*jr1-2  
  114.purchase requisition 请购单 |=[. _VH1  
  115.receiving report 验收报告 B.}j1 Bb  
  116.gross margin 毛利 x_- SAyH  
  117.manufacturing overhead 制造费用 mOJ-M@ME  
  118.material requisition 领料单 2p~G][  
  119.inventory-taking 存货盘点 {a,U{YJ\H  
  120.bond certificate 债券 6M[OEI5  
  121.stock certificate 股票 A3|X`X  
  122.audit report 审计报告 ^@<Ia-x  
  123.entity 被审计单位 4JL]?75  
  124.addressee of the audit report 审计报告的收件人 'jYKfq~_cJ  
  125.unqualified opinion 无保留意见 <m*j1|^{t  
  126.qualified opinion 保留意见 cA~bH 6  
  127.disclaimer of opinion 无法表示意见 9O\yIL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \q"vC1,9  
  A (2)absorbed overhead 已吸收制造费用 +*G<xW :M  
  A (3)absorption costing 吸收成本计算 HMw}pp:  
  A (4)account 账户,报表   ])#?rRw  
  A (5)accounting postulate 会计假设   ^xq)Q?[{  
  A (6)accounting series release 会计公告文件   cXNR<`   
  A (7)accounting valuation 会计计价   p+CK+m   
  A (8)account sale 承销清单 <1<0odB  
  A (9)accountability concept 经营责任概念   |21*p#>  
  A (10)accountancy 会计职业   OG^#e+  
  A (11)accountant 会计师   o4,9jk$  
  A (12)accounting 会计   >fp_$bjd  
  A (13)agency cost 代理成本   GmZ2a-M  
  A (14)accounting bases 会计基础   WL;2&S/{@  
  A (15)accounting manual 会计手册   HBZtg  
  A (16)accounting period 会计期间   cK75Chsu  
  A (17)accounting policies 会计方针   $ Zj3#l:rK  
  A (18)accounting rate of return 会计报酬率   Ci?RuZ"  
  A (19)accounting reference date 会计参照日   ]3 76F7  
  A (20)accounting reference period 会计参照期间   WyUa3$[gO  
  A (21)accrual concept 应计概念   fz rH}^  
  A (22)accrual expenses 应计费用   AbB+<0  
  A (23)acid test ration 速动比率(酸性测试比率)   o),@I#fM  
  A (24)acquisition 购置   ySH io;g9  
  A (25)acquisition accounting 收购会计   vkLyGb7r<  
  A (26)activity based accounting 作业基础成本计算   ?Skv2!X|  
  A (27)adjusting events 调整事项   Q@rlqWgU ~  
  A (28)administrative expenses 行政管理费   -Zqw[2Q4  
  A (29)advice note 发货通知   w +HKvOs5c  
  A (30)amortization 摊销   {?X9juc/#  
  A (31)analytical review 分析性检查   . ]/k#Hv  
  A (32)annual equivalent cost 年度等量成本法   %V92q0XW  
  A (33)annual report and accounts 年度报告和报表   h_B  nQZ\  
  A (34)appraisal cost 检验成本   `&J=3x  
  A (35)appropriation account 盈余分配账户   wvH*<,8V q  
  A (36)articles of association 公司章程细则   fwSI"cfM  
  A (37)assets 资产   u+ 8wBb5!  
  A (38)assets cover 资产保障   72dd%  
  A (39)asset value per share 每股资产价值   ^geY Ay  
  A (40)associated company 联营公司   US&:UzI.  
  A (41)attainable standard 可达标准   \j0016;  
:!fU+2$`^(  
 A (42)attributable profit 可归属利润   IW=%2n(<1  
  A (43)audit 审计   "Jg* /F  
  A (44)audit report 审计报告   >viLvDng  
  A (45)auditing standards 审计准则   P?zL`czWd  
  A (46)authorized share capital 额定股本   v&xhS yZ  
  A (47)available hours 可用小时   Hm_&``='  
  A (48)avoidable costs 可避免成本 p e$WSS J  
  B (49)back-to-back loan 易币贷款   fjHd"!) 3  
  B (50)backflush accounting 倒退成本计算   j^D/ ,SW  
  B (51)bad debts 坏帐   UbP$WIrq  
  B (52)bad debts ratio 坏帐比率   @Z89cTO  
  B (53)bank charges 银行手续费   9)'wgI#  
  B (54)bank overdraft 银行透支   4qyPjAG  
  B (55)bank reconciliation 银行存款调节表   C`\yc_b9Pf  
  B (56)bank statement 银行对账单   1 Ch0O__2L  
  B (57)bankruptcy 破产   qcfg 55]'c  
  B (58)basis of apportionment 分摊基础   , 1il&  
  B (59)batch 批量   @XH@i+ {B  
  B (60)batch costing 分批成本计算   _J0(GuG=~  
  B (61)beta factor B(市场)风险因素   <\L=F8[  
  B (62)bill 账单   &izk$~  
  B (63)bill of exchange 汇票   X Zxzw*Y1J  
  B (64)bill of landing 提单   z"Wyf6H0T  
  B (65)bill of materials 用料预计单   7+m.:~H3}  
  B (66)bill payable 应付票据   Y~U WUF%aK  
  B (67)bill receivable 应收票据   dbfI!4  
  B (68)bin card 存货记录卡   "Wy!,RH  
  B (69)bonus 红利   F ZfhiIf  
  B (70)book-keeping 薄记   | |#+ ^p7G  
  B (71)Boston classification 波士顿分类   ]GzfU'fOn|  
  B (72)breakeven chart 保本图   OJs s  
  B (73)breakeven point 保本点   sl*&.F,v=  
  B (74)breaking-down time 复位时间   2~@Cj@P]  
  B (75)budget 预算   #G("Oh  
  B (76)budget center 预算中心   _x<7^^VT  
  B (77)budget cost allowance 预算成本折让   CMYk xU  
  B (78)budget manual 预算手册   *m&(h @l  
  B (79)budget period 预算期间   IKnXtydeI}  
  B (80)budgetary control 预算控制   uD:tT ~  
  B (81)budgeted capacity 预算生产能力   W<H<~wf#  
  B (82)burden 制造费用   &FDWlrG g  
  B (83)business center 经营中心   uD4$<rSHb  
  B (84)business entity 营业个体   =]0AZ  
  B (85)business unit 经营单位   (?z"_\^n/  
 B (86)buy-out management 管理性购买产权   YF13&E2`\  
  B (87)by-product 副产品 <#e!kWGR?  
  C (88)called-up share capital 催缴股本   \C`2z]V%  
  C (89)capacity 生产能力   C 4\Q8uK  
  C (90)capacity ratios 生产能力比率   'e7;^s  
  C (91)capital 资本   ^ ]SU (kY  
  C (92)capital assets pricing model资本资产计价模式   m"~),QwF9  
  C (93)capital commitment 承诺资本   S[RVk=A1  
  C (94)capital employed 已运用的资本   n)rSgzI  
  C (95)capital expenditure 资本支出   %F]:nk`  
  C (96)capital expenditureauthorization 资本支出核准   3$ BYfI3H  
  C (97)capital expenditure control 资本支出控制   b IZi3GmRF  
  C (98)capital expenditure proposal资本支出申请   @BqSu|'Du,  
  C (99)capital funding planning 资本基金筹集计划   U_5\ FM  
  C (100)capital gain 资本收益   #mc6;TRZO  
  C (101)capital investment appraisal资本投资评估   X1GM \*BE  
  C (102)capital maintenance 资本保全   d'b q#r  
  C (103)capital resource planning 资本资源计划   Cx ;n#dn*  
  C (104)capital surplus 资本盈余   t<znz6  
  C (105)capital turnover 资本周转率   'dcO-A:>  
  C (106)card 记录卡   MW)=l | G  
  C (107)cash 现金   "ax"k0  
  C (108)cash account 现金账户   * v u   
  C (109)cash book 现金账薄   +JY]J89  
  C (110)cash cow 金牛产品   G":u::hR  
  C (111)cash flow 现金流量   O+o_{t\R  
  C (112)cash discounted 现金贴现   Dqm;twd>  
  C (113)cash flow budget 现金流量预算    X&.LX  
  C (114)cash flow statement 现金流量表   E7|P\^}m(f  
  C (115)cash ledger 现金分类账   x: 2 o$+v3  
  C (116)cash limit 现金限额   %s[ n2 w  
  C (117)CCA 现时成本会计   m/NXifi8l  
  C (118)center 中心   (J`E C  
  C (119)changeover time 变更时间   X8( WsN  
  C (120)chartered entity 特许经济个体   d ]Mjr2h  
  C (121)cheque 支票   4z!(!J )  
  C (122)cheque register 支票登记薄   &(rR)cG  
  C (123)coin analysis 零钱分类   sQ%gf  
  C (124)classification 分类   9E]7Etfw  
  C (125)clock card 工时卡   A{a`%FAV  
  C (126)code 代码   @]B 7(j<'R  
  C (127)commitment accounting 承诺确认会计   %ysf FE  
  C (128)common cost 共同成本   IsP!ZcV;  
  C (129)company limited byguarantee 有限担保责任公司   D2Dk7//82Y  
C (130)company limited shares 股份有限公司   >y i E}  
  C (131)competitive position 竞争能力状况   *\F,?yU  
  C (132)concept 概念   3ypf_]<  
  C (133)conglomerate 跨行业企业   zNJ-JIo%  
  C (134)consistency concept 一致性概念   =idZvD  
  C (135)consolidated accounts 合并报表   2f.4P]s`T  
  C (136)consolidation accounting 合并会计   VHTr;(]hk  
  C (137)consortium 财团   \k*h& :$  
  C (138)contingency plan 应急计划   w}``2djR'W  
  C (139)contingent liabilities 或有负债   '@eH)wh@m)  
  C (140)continuous operation 连续生产   wM&WR2  
  C (141)contra 抵消   "SN+ ^`  
  C (142)contract cost 合同成本   1IV R4:a  
  C (143)contract costing 合同成本计算   v(z2,?/4  
  C (144)contribution 贡献毛益   1U~yu&  
  C (145)contribution centre 贡献中心   ;U$EM+9  
  C (146)contribution chart 贡献图   2~2j?\AEd.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   L=5Fvm  
  C (148)contribution to salesration 贡献毛益对销售比率   nN!R!tJPa  
  C (149)control 控制   j-wz7B  
  C (150)control account 控制帐户   {AMoE +U  
  C (151)control limits 控制限度   x>~.cey  
  C (152)controllability concept 可控制概念   A0 1 D-)  
  C (153)controllable cost 可控制成本   (Y$48@x  
  C (154)conversion cost 加工成本   J9yB'yE8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {]dH+J7  
  C (156)corporate appraisal 公司评估   ~F=,)GE  
  C (157)corporate planning 公司计划   vP{;'R  
  C (158)corporate social reporting 公司社会报告   \t@4)+s/)  
  C (159)corporation 股份公司   d NgjM Q  
  C (160)cost 成本   6i_dL|c  
  C (161)cost account 成本帐户   uQtwh08i  
  C (162)cost accounting 成本会计   yaKw/vV  
  C (163)cost accounting manual 成本手册   ad[oor/7|  
  C (164)cost accounts calendar 成本报表的日历时间   @m Id{w z  
  C (165)cost adjustment 成本调整   I 6Mr[#*  
  C (166)cost allocation 成本分配   eFdN"8EW  
  C (167)cost apportionment 成本分摊   "=\@ a=  
  C (168)cost attribution 成本归属   7H5t!yk|9  
  C (169)cost audit 成本审计    F5FzT^  
  C (170)cost behaviour 成本性态   Ba /^CS  
  C (171)cost benefit analysis 成本效益分析   w00Ba^W  
  C (172)cost center 成本中心   ;#Pc^Yzc1  
  C (173)cost driver 成本动因
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