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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 Gr`MGQ,  
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  1.audit   审计 e{^:/WcYB  
  2.attestation   鉴证 a7XXhsZ  
  3.credibility   可信赖程度 ckH$E%j   
  4.audit of financial statements 财务报表审计 +Q@/F~1@6@  
  5.agreed-upon procedures 执行商定程序 5KL9$J9k  
  6.high levels of assurance 高水平保证 (#f m (@T  
  7.compilation 编制 q[PD  
  8.reliability 可靠性 s_S<gR  
  9.relevance 相关性 < fojX\}3  
  10.professional skepticism 职业谨慎 B FzcoBu-  
  11.objectivity 客观性 5`1(}  
  12. professional competence 专业胜任能力 Oz4,Y+[#  
  13.Senior/CPA-in-charge 项目经理 2VoEQ  
  14.audit engagement letter 业务约定书 [u`17hyX  
  15.recurring audit 连续审计 G\'u~B/w  
  16.the client 委托人 o<C]+Nt,@  
  17.change CPA 更换注册会计 [4K9|/J  
  18.the existing CPA 现任注册会计师 CT$& zEIm  
  19.the successor CPA 后任注册会计师 &=+cov(3  
  20.the preceding CPA前任注册会计师 &cv@Kihq(  
  21.issue the audit report 出具审计报告 ``2QOu 1  
  22.expert 专家 1q}u?7nnSG  
  23.the board of directors 董事会 yFPaWW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Sleu#]-  
  25.assess material misstatement risks评估重大错报风险 Gvt;Q,hH  
  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 E<X{72fb>  
  27.a general knowledge of —— 初步了解―――的情况 )[@YHE5g  
  28.a more knowledge of—— 进一步了解的情况 3*X, {%  
  29.the prior year‘s working papers 以前年度工作底稿 dy2 _@/T7  
  30.minutes of meeting 会议纪要 }[=xe(4]D  
  31.business risks 经营风险 |Ak =-.  
  32.appropriateness 适当性 =Do3#Xe2V  
  33.accounting estimate 会计估计 pJ 2:` f<;  
  34.management representations 管理层声明 1sIy*z  
  35.going concern assumption 持续经营假设 =sUl`L+w,L  
  36.audit plan 审计计划 3<e(@W}n-M  
  37.significant audit areas 重点审计领域 XEvGhy#  
  38.error 错误 ? $)x$nS`  
  39.fraud舞弊 +q`rz  
  40.modified or additional procedures 修改或追加审计程序 O X5Co <u  
  41.misappropriation of assets 侵占资产 L5V'Sr  
  42.transactions without substance 虚假交易 hX>VVeIZ  
  43.unusual pressures 异常压力 4."o.:8x  
  44.the suspected noncompliance 涉嫌存在违法行为 KG4#BY&^  
  45.materialiy 重要性 |1<]o;:  
  46.exceed the materiality level 超过重要性水平 ^LEmi1L  
  47.approach the materiality level 接近重要性水平 \GbHS*\+  
  48.an acceptably low level 可接受水平 (T%F!2i([U  
  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 dIBKE0`  
  50.misstatements or omissions 错报或漏报 azR;*j8Q'  
  51.aggregate 总计 Y^94iOk%T  
  52.subsequent events 期后事项 |%2/I>o  
  53.adjust the financial statements 调整财务报表 /A[oj2un  
  54.perform additional audit procedures 实施追加的审计程序  ')~Y  
  55.audit risk 审计风险 nyl8=F:V  
  56.detection risk 检查风险 [6&CloY3  
  57.inappropriate audit opinion 不适当的审计意见 St~SiTJU  
  58.material misstatement 重大的错报 M3jv aI  
  59.tolerable misstatement 可容忍错报  s> *Q  
  60.the acceptable level of detection risk 可接受的检查风险 d 0H  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Wd^F%)(  
  62.simall business 小规模企业 =jV%O$Fx  
  63.accounting system 会计系统 B:6sVJ  
  64.test of control 控制测试 %0~wtZ H_!  
  65.walk-through test 穿行测试 gvTOC F  
  66.communication 沟通 ?sjZ13 SUa  
  67.flow chart 流程图 zT4ulXN  
  68.reperformance of internal control 重新执行 v0hfY   
  69.audit evidence 审计证据 ['}^;Y?*o  
  70.substantive procedures 实质性程序 53, ,%Ue  
  71.assertions 认定 LrM.wr zI/  
  72.esistence 存在 (IWix){  
  73.occurrence 发生 MWn L#!  
  74.completeness 完整性 2 l[A=Z  
  75.rights and obligations 权利和义务 +/~\b/  
  76.valuation and allocation 计价和分摊 |U#w?eE=  
  77.cutoff 截止 QGbD =c7  
  78.accuracy 准确性 g~^{-6Vg  
  79.classification 分类 ;Xd\$)n  
  80.inspection 检查 fw:^Lyn9$  
  81.supervision of counting 监盘 a7v[l04  
  82.observation 观察 z:i X]df  
  83.confirmation 函证 XoxR5arj  
  84.computation 计算 ?lET45'  
  85.analytical procedures 分析程序 "k6IV&0 3x  
  86.vouch 核对 *a4b`HRT  
  87.trace 追查 s68_o[[E  
  88.audit sampling 审计抽样 4_m /_Z0x  
  89.error 误差 \xO2WD  
  90.expected error 预期误差 "$E!_  
  91.population 总体 ev: !,}]w  
  92.sampling risk 抽样风险 WKrZTPD'm  
  93.non- sampling risk 非抽样风险 6JFDRsX>)?  
  94.sampling unit 抽样单位 _#YHc [Wz  
  95.statistical sampling 统计抽样 ]}l+ !NV<  
  96.tolerable error 可容忍误差 VG'(   
  97.the risk of under reliance 信赖不足风险 jC Kt;lj  
  98.the risk of over reliance 信赖过度风险 Er/5 ,  
  99.the risk of incorrect rejection 误拒风险 ^/d^$  
  100. the risk of incorrect acceptance 误受风险 n0_Az2   
  101.working trial balance 试算平衡表 E_' n4@}Cx  
  102.index and cross-referencing 索引和交叉索引 );uZ4PNK/?  
  103.cash receipt 现金收入 *liPJ29C[  
  104.cash disbursement 现金支出 :UhFou_D4l  
  105.bank statement 银行对账单 :{xN33@6\X  
  106.bank reconciliation 银行存款余额调节表 7 6i rb!-  
  107.balance sheet date 资产负债表日 H+#wj|,+\  
  108.net realizable value 可变现净值 xu?QK6D:  
  109.storeroom 仓库 w)m0Z4*  
  110.sale invoice 销售发票 ;~@PYIp  
  111.price list 价目表 +|"n4iZ!)  
  112.positive confirmation request 积极式询证函 ;`of'9|  
  113.negative confirmation request 消极式询证函 GY$?^&OO>  
  114.purchase requisition 请购单 nog\,NT  
  115.receiving report 验收报告 '3u]-GU2_  
  116.gross margin 毛利 hTtp-e`   
  117.manufacturing overhead 制造费用 etK,zEd  
  118.material requisition 领料单 2-E71-J  
  119.inventory-taking 存货盘点 bq6{ty"  
  120.bond certificate 债券  wpdEI(  
  121.stock certificate 股票 vBn=bb'W  
  122.audit report 审计报告 ][5p.owJse  
  123.entity 被审计单位 h'y@M+c(  
  124.addressee of the audit report 审计报告的收件人 T4}?w  
  125.unqualified opinion 无保留意见 wCTR-pL^  
  126.qualified opinion 保留意见 o27`g\gDR,  
  127.disclaimer of opinion 无法表示意见 j_WF38o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ihBl",l&Hq  
  A (2)absorbed overhead 已吸收制造费用 yg[;  
  A (3)absorption costing 吸收成本计算 &|{,4V0%A  
  A (4)account 账户,报表   n#4 J]Z@  
  A (5)accounting postulate 会计假设   m',_k Y3  
  A (6)accounting series release 会计公告文件   WZ6{(`;#m  
  A (7)accounting valuation 会计计价   OI}HvgV^!  
  A (8)account sale 承销清单 :kx#];2i  
  A (9)accountability concept 经营责任概念   4e#K.HU_  
  A (10)accountancy 会计职业   WfbNar[  
  A (11)accountant 会计师   KW6" +,Th  
  A (12)accounting 会计   =]xk-MY"|R  
  A (13)agency cost 代理成本   >T*g'954xF  
  A (14)accounting bases 会计基础   rnhf(K.{3  
  A (15)accounting manual 会计手册    ~M^7qO  
  A (16)accounting period 会计期间   rH:X/i;D  
  A (17)accounting policies 会计方针   ~m|?! ]n  
  A (18)accounting rate of return 会计报酬率   G~tOCp="p  
  A (19)accounting reference date 会计参照日   }~C ZqI P  
  A (20)accounting reference period 会计参照期间   8'xnhV  
  A (21)accrual concept 应计概念   4qz{ D"M  
  A (22)accrual expenses 应计费用   OK J%M]<  
  A (23)acid test ration 速动比率(酸性测试比率)   %y7wF'_Y  
  A (24)acquisition 购置   f$W}d0(F;  
  A (25)acquisition accounting 收购会计   %+! 9  
  A (26)activity based accounting 作业基础成本计算   _]ttKT(  
  A (27)adjusting events 调整事项   u R%R]X  
  A (28)administrative expenses 行政管理费   tWOze, N  
  A (29)advice note 发货通知   ZznWs+  
  A (30)amortization 摊销   _ vLT!y  
  A (31)analytical review 分析性检查   4$2T zJE  
  A (32)annual equivalent cost 年度等量成本法   (dip Ks?K  
  A (33)annual report and accounts 年度报告和报表   Jc?ssm\%  
  A (34)appraisal cost 检验成本   {]Iu">*  
  A (35)appropriation account 盈余分配账户   :::f,aCAu  
  A (36)articles of association 公司章程细则   /"{ ,m!  
  A (37)assets 资产   x,c68Q)g  
  A (38)assets cover 资产保障   JI,hy <3l0  
  A (39)asset value per share 每股资产价值   _r|yt Q)  
  A (40)associated company 联营公司   KJC9^BAr  
  A (41)attainable standard 可达标准   &2]D+aL|h  
2^ZPO4|  
 A (42)attributable profit 可归属利润   Aq]'.J =4  
  A (43)audit 审计   GXK?7S0H  
  A (44)audit report 审计报告   3M*[a~  
  A (45)auditing standards 审计准则   4KSN;G  
  A (46)authorized share capital 额定股本   nJ})6/gK  
  A (47)available hours 可用小时   1p<?S}zg@  
  A (48)avoidable costs 可避免成本 0a%ui2k  
  B (49)back-to-back loan 易币贷款   "K!BJQ  
  B (50)backflush accounting 倒退成本计算   *AQbXw]w  
  B (51)bad debts 坏帐   LHz<=]?@  
  B (52)bad debts ratio 坏帐比率   7 =*k@9  
  B (53)bank charges 银行手续费   K$5P_~;QL  
  B (54)bank overdraft 银行透支   3}1+"? s  
  B (55)bank reconciliation 银行存款调节表   0i `Zy!  
  B (56)bank statement 银行对账单   @N{Ht)1r  
  B (57)bankruptcy 破产   DmPsltpzQ  
  B (58)basis of apportionment 分摊基础   ~2}ICU5  
  B (59)batch 批量   ~MQ f($]  
  B (60)batch costing 分批成本计算   G ]By_  
  B (61)beta factor B(市场)风险因素   L5uI31  
  B (62)bill 账单   ;l?(VqX_E  
  B (63)bill of exchange 汇票   3 v$4LY  
  B (64)bill of landing 提单   2=M!lB *  
  B (65)bill of materials 用料预计单   V\hct$ 7Vm  
  B (66)bill payable 应付票据   BD#;3?|  
  B (67)bill receivable 应收票据   0U*"OSpF  
  B (68)bin card 存货记录卡   r8 >?-P  
  B (69)bonus 红利   :uDB3jN[  
  B (70)book-keeping 薄记   }B/xQsTx-  
  B (71)Boston classification 波士顿分类   : {Z^ _;Tf  
  B (72)breakeven chart 保本图   8N_rJ)f  
  B (73)breakeven point 保本点   .Awq(  
  B (74)breaking-down time 复位时间   g|_*(=Q  
  B (75)budget 预算    "<h#Z(  
  B (76)budget center 预算中心   rO%+)M$A  
  B (77)budget cost allowance 预算成本折让   E8<i PTJs  
  B (78)budget manual 预算手册   =V 7w CW  
  B (79)budget period 预算期间   mXaUWgO  
  B (80)budgetary control 预算控制   {[~,q\M[  
  B (81)budgeted capacity 预算生产能力   %~2m$#)  
  B (82)burden 制造费用   bQjHQ"G  
  B (83)business center 经营中心   5c7a\J9>  
  B (84)business entity 营业个体   e' VXyf  
  B (85)business unit 经营单位   vJUB;hD  
 B (86)buy-out management 管理性购买产权   M?u)H&kEl  
  B (87)by-product 副产品 :+!b8[?Z  
  C (88)called-up share capital 催缴股本   R\amcQ 9  
  C (89)capacity 生产能力   Oh4WYDyT  
  C (90)capacity ratios 生产能力比率   CnYX\^Ow  
  C (91)capital 资本   iH0c1}<k$  
  C (92)capital assets pricing model资本资产计价模式   c?",kzo  
  C (93)capital commitment 承诺资本   r1atyK  
  C (94)capital employed 已运用的资本   h!~yYNQ"  
  C (95)capital expenditure 资本支出   lGhUfhk  
  C (96)capital expenditureauthorization 资本支出核准   K_3ZJ  
  C (97)capital expenditure control 资本支出控制   2]ljm] \l  
  C (98)capital expenditure proposal资本支出申请   nCB3d[/B  
  C (99)capital funding planning 资本基金筹集计划   3R .cj  
  C (100)capital gain 资本收益   h--bN*}H2  
  C (101)capital investment appraisal资本投资评估   Sn&%epi  
  C (102)capital maintenance 资本保全   Mv =;+?z!  
  C (103)capital resource planning 资本资源计划   jQ}| ]pj+  
  C (104)capital surplus 资本盈余   c'R|Wyf  
  C (105)capital turnover 资本周转率   xII!2.  
  C (106)card 记录卡   tH(#nx8  
  C (107)cash 现金   '~J6 mojE  
  C (108)cash account 现金账户   p2^ OQK  
  C (109)cash book 现金账薄   [?*^&[  
  C (110)cash cow 金牛产品   IPR396J+-  
  C (111)cash flow 现金流量   >,vuC4v-  
  C (112)cash discounted 现金贴现   jqedHn x  
  C (113)cash flow budget 现金流量预算   1j, Y  
  C (114)cash flow statement 现金流量表   .X1niguXH  
  C (115)cash ledger 现金分类账   =x>k:l~s  
  C (116)cash limit 现金限额   0in6 z  
  C (117)CCA 现时成本会计   WpZ^R;eK  
  C (118)center 中心   (p!AX<=z  
  C (119)changeover time 变更时间   7Y:s6R|  
  C (120)chartered entity 特许经济个体   9k &$bC+Q  
  C (121)cheque 支票   Y;>'~V#R  
  C (122)cheque register 支票登记薄   ?]N&H90^5  
  C (123)coin analysis 零钱分类   ?VsZo6Z"  
  C (124)classification 分类   1| DI'e[X  
  C (125)clock card 工时卡   DmsloPB?_  
  C (126)code 代码   amgex$  
  C (127)commitment accounting 承诺确认会计   |\t_I~de  
  C (128)common cost 共同成本   pE N`&'4  
  C (129)company limited byguarantee 有限担保责任公司   yI<'J^1C[  
C (130)company limited shares 股份有限公司   t:7jlD!d  
  C (131)competitive position 竞争能力状况   lc7]=,qyF  
  C (132)concept 概念   +\chHOsw  
  C (133)conglomerate 跨行业企业   p4 PFoFo2  
  C (134)consistency concept 一致性概念   ZT#G:a  
  C (135)consolidated accounts 合并报表   Y~!@  
  C (136)consolidation accounting 合并会计   GkFNLM5'  
  C (137)consortium 财团   vcHDFi  
  C (138)contingency plan 应急计划   'P#I<?vB  
  C (139)contingent liabilities 或有负债   *TkABUL  
  C (140)continuous operation 连续生产   v( B4Bz2  
  C (141)contra 抵消   ZxW V ,s&p  
  C (142)contract cost 合同成本   }I]q$3 .  
  C (143)contract costing 合同成本计算   =@>&kU%$&  
  C (144)contribution 贡献毛益   i1C'  
  C (145)contribution centre 贡献中心   :e;fs.C  
  C (146)contribution chart 贡献图   J4i0+u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @gOgs  
  C (148)contribution to salesration 贡献毛益对销售比率   d mO|PswW  
  C (149)control 控制   76/%Py|  
  C (150)control account 控制帐户   [ge Y:v_B  
  C (151)control limits 控制限度   Jo0x/+?,+  
  C (152)controllability concept 可控制概念   edQ><lz  
  C (153)controllable cost 可控制成本   I_rVeMw=  
  C (154)conversion cost 加工成本   tG-MC&;=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ( 9l|^w["  
  C (156)corporate appraisal 公司评估   8ZDq KQ1;  
  C (157)corporate planning 公司计划   u[DV{o  
  C (158)corporate social reporting 公司社会报告   bOdD:=f  
  C (159)corporation 股份公司   .B*)A.   
  C (160)cost 成本   ;D:v@I$I  
  C (161)cost account 成本帐户   ) UJMmw\  
  C (162)cost accounting 成本会计   mN`a]L'  
  C (163)cost accounting manual 成本手册   hGeRM4zVZZ  
  C (164)cost accounts calendar 成本报表的日历时间   $&!U&uMt  
  C (165)cost adjustment 成本调整   eMwf'*#  
  C (166)cost allocation 成本分配    a4yU[KK  
  C (167)cost apportionment 成本分摊   i]v!o$7  
  C (168)cost attribution 成本归属   sMx\WTyz  
  C (169)cost audit 成本审计   JY,+eD  
  C (170)cost behaviour 成本性态   !IS ,[  
  C (171)cost benefit analysis 成本效益分析   tj 3p71%  
  C (172)cost center 成本中心   y ~fy0P:T  
  C (173)cost driver 成本动因
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