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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 LPClE5  
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  1.audit   审计 "5FeP;  
  2.attestation   鉴证 NH!! .Z"  
  3.credibility   可信赖程度 n ~)%ou  
  4.audit of financial statements 财务报表审计 $1F9TfA  
  5.agreed-upon procedures 执行商定程序 W*#/@/5  
  6.high levels of assurance 高水平保证 \(s ";@  
  7.compilation 编制 UbXz`i  
  8.reliability 可靠性 n1V*VQV  
  9.relevance 相关性 _,QUH"  
  10.professional skepticism 职业谨慎 nfEk,(:  
  11.objectivity 客观性 [o "@*kf  
  12. professional competence 专业胜任能力 F ry5v?22  
  13.Senior/CPA-in-charge 项目经理 `,z{70  
  14.audit engagement letter 业务约定书 }#@LZ)]hK  
  15.recurring audit 连续审计 D[_2:8  
  16.the client 委托人 N[%IrN3  
  17.change CPA 更换注册会计 Spb'jAKj'  
  18.the existing CPA 现任注册会计师 "@_f>3z  
  19.the successor CPA 后任注册会计师 ]](hwj  
  20.the preceding CPA前任注册会计师 y+_U6rv[  
  21.issue the audit report 出具审计报告 +Y+kx"8  
  22.expert 专家 p_( NLJ%  
  23.the board of directors 董事会 9hQ{r 2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 VEk|lX;2  
  25.assess material misstatement risks评估重大错报风险 v2^CBKZ+  
  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 %vI ]"a@  
  27.a general knowledge of —— 初步了解―――的情况 NoT oLt\  
  28.a more knowledge of—— 进一步了解的情况 b?l\Q Mvi  
  29.the prior year‘s working papers 以前年度工作底稿 =6hf'lP  
  30.minutes of meeting 会议纪要 Gbhaibk O  
  31.business risks 经营风险 idQr^{  
  32.appropriateness 适当性 aE}u5L$#  
  33.accounting estimate 会计估计 L!5HE])<)  
  34.management representations 管理层声明 : s35{K  
  35.going concern assumption 持续经营假设 =:lacK(0  
  36.audit plan 审计计划 ftbu:RtK^^  
  37.significant audit areas 重点审计领域 BC3I{Y |  
  38.error 错误 <_}u5E)7(  
  39.fraud舞弊 QH eUpJ/^  
  40.modified or additional procedures 修改或追加审计程序 gw-l]@;1  
  41.misappropriation of assets 侵占资产 !Wk "a7  
  42.transactions without substance 虚假交易 *e=e7KC6kI  
  43.unusual pressures 异常压力 jw H)x  
  44.the suspected noncompliance 涉嫌存在违法行为 4^ A\w  
  45.materialiy 重要性 # F kdcY  
  46.exceed the materiality level 超过重要性水平 y_w4ei  
  47.approach the materiality level 接近重要性水平 k&*=:y}  
  48.an acceptably low level 可接受水平 d] {^  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Xg"=,j2  
  50.misstatements or omissions 错报或漏报 2X:n75()  
  51.aggregate 总计 3Dy.mtP  
  52.subsequent events 期后事项 hhpH)Bi=  
  53.adjust the financial statements 调整财务报表 Z+4J4Ka^!(  
  54.perform additional audit procedures 实施追加的审计程序 nX~sVG{Q  
  55.audit risk 审计风险 ><Z2uJZ4x  
  56.detection risk 检查风险 /h;X1Htx}  
  57.inappropriate audit opinion 不适当的审计意见 MQ01!Y[q_7  
  58.material misstatement 重大的错报 -Rmz`yOq}  
  59.tolerable misstatement 可容忍错报 r d6?;K0  
  60.the acceptable level of detection risk 可接受的检查风险 S;= D/)[mr  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fz%u rbJR  
  62.simall business 小规模企业 hP #>`)aNY  
  63.accounting system 会计系统 Tg[+K+b  
  64.test of control 控制测试 8ARpjYZP  
  65.walk-through test 穿行测试 /D eU`rj  
  66.communication 沟通 F2#^5s(  
  67.flow chart 流程图 aX~7NslR  
  68.reperformance of internal control 重新执行 Pm-@ZZ~  
  69.audit evidence 审计证据 yZ K j>P1  
  70.substantive procedures 实质性程序 '_2~8w  
  71.assertions 认定 v vFX\j3  
  72.esistence 存在 yzYPT}t  
  73.occurrence 发生 lUDzf J}3  
  74.completeness 完整性 N=(rl#<  
  75.rights and obligations 权利和义务 0HE@L_$;2  
  76.valuation and allocation 计价和分摊 qT(j%F  
  77.cutoff 截止 r>5,U:6Q/  
  78.accuracy 准确性 1 #_R`(C{  
  79.classification 分类 \'shnzs  
  80.inspection 检查 X\_ku?]v  
  81.supervision of counting 监盘 cxVnlgq1  
  82.observation 观察 (sZ B-  
  83.confirmation 函证 A@GyKx%x$  
  84.computation 计算 #=h~Lr'UH  
  85.analytical procedures 分析程序 V^"5cW  
  86.vouch 核对 (@]{=q<  
  87.trace 追查 8uNq353  
  88.audit sampling 审计抽样 9 4A re<  
  89.error 误差 %1S;y  
  90.expected error 预期误差 ">|fB&~A  
  91.population 总体 wPOQy ~:  
  92.sampling risk 抽样风险 zUWu5JI  
  93.non- sampling risk 非抽样风险 2\_}81 hM  
  94.sampling unit 抽样单位 ! fY'^Ya?  
  95.statistical sampling 统计抽样 qXgg"k%A\  
  96.tolerable error 可容忍误差 gW RSS=8%  
  97.the risk of under reliance 信赖不足风险 JpN+'/  
  98.the risk of over reliance 信赖过度风险 XfharJ_b  
  99.the risk of incorrect rejection 误拒风险 2 g,UdG  
  100. the risk of incorrect acceptance 误受风险 +n7bbuxj(X  
  101.working trial balance 试算平衡表 c&ymVB?G:1  
  102.index and cross-referencing 索引和交叉索引 V|Smk;G  
  103.cash receipt 现金收入 Bf.@B0\  
  104.cash disbursement 现金支出 SD |5v*  
  105.bank statement 银行对账单 ;V@o 2a  
  106.bank reconciliation 银行存款余额调节表 =5isT  
  107.balance sheet date 资产负债表日 ;BsyN[bF  
  108.net realizable value 可变现净值 ?!KqDI  
  109.storeroom 仓库 /g@!#Dt  
  110.sale invoice 销售发票 En yx+]9  
  111.price list 价目表 pwr,rAJ}$j  
  112.positive confirmation request 积极式询证函 M"W-|t)~  
  113.negative confirmation request 消极式询证函 Z)?B5FF  
  114.purchase requisition 请购单 s:CsUl|  
  115.receiving report 验收报告 g,*LP  
  116.gross margin 毛利 T|[zk.8=E  
  117.manufacturing overhead 制造费用 @ -)jU!  
  118.material requisition 领料单 U,\3 !D0jt  
  119.inventory-taking 存货盘点 pKMy:j  
  120.bond certificate 债券 &c%;Lo  
  121.stock certificate 股票 Xf(H_&K  
  122.audit report 审计报告 }N dknut,  
  123.entity 被审计单位 { HHc} 8  
  124.addressee of the audit report 审计报告的收件人 ')zdI]@ M  
  125.unqualified opinion 无保留意见 B*W)e$  
  126.qualified opinion 保留意见 {FNmYneh?6  
  127.disclaimer of opinion 无法表示意见 [f 4Nq \i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (Rj'd>%c  
  A (2)absorbed overhead 已吸收制造费用 yy8h8{=g  
  A (3)absorption costing 吸收成本计算 'W(!N%u  
  A (4)account 账户,报表   R <}UT  
  A (5)accounting postulate 会计假设   _HjS!(lMk  
  A (6)accounting series release 会计公告文件   :(ni/,~Q  
  A (7)accounting valuation 会计计价   k /srT<  
  A (8)account sale 承销清单 YBF|0A{[Y  
  A (9)accountability concept 经营责任概念   -*HR0:H  
  A (10)accountancy 会计职业    |L wn<y  
  A (11)accountant 会计师   DC+ p s  
  A (12)accounting 会计   G*`Y~SJp  
  A (13)agency cost 代理成本   Qu]F<H*Y|  
  A (14)accounting bases 会计基础   <a_ytSoG1  
  A (15)accounting manual 会计手册   3HCH-?U5  
  A (16)accounting period 会计期间   Ls51U7  
  A (17)accounting policies 会计方针   NpqK+GO  
  A (18)accounting rate of return 会计报酬率   {-a8^IK,  
  A (19)accounting reference date 会计参照日   (@X].oM^y  
  A (20)accounting reference period 会计参照期间   K FMx(fD  
  A (21)accrual concept 应计概念   v@n 0ma=  
  A (22)accrual expenses 应计费用   ;l4 epN  
  A (23)acid test ration 速动比率(酸性测试比率)   cqXP}5  
  A (24)acquisition 购置   ^I!u H1G  
  A (25)acquisition accounting 收购会计   PLoD^3uG)  
  A (26)activity based accounting 作业基础成本计算   \?EnTu.  
  A (27)adjusting events 调整事项   /fh[_!qN  
  A (28)administrative expenses 行政管理费   9\ f%+?p  
  A (29)advice note 发货通知   'Sk-L 5  
  A (30)amortization 摊销   @?bO@  
  A (31)analytical review 分析性检查   `YL)[t? V  
  A (32)annual equivalent cost 年度等量成本法   #u]'3en  
  A (33)annual report and accounts 年度报告和报表   so=Ux2  
  A (34)appraisal cost 检验成本   N./l\NtZ  
  A (35)appropriation account 盈余分配账户   *M^(A}+O  
  A (36)articles of association 公司章程细则   L JW0UF|  
  A (37)assets 资产   C[c^zn  
  A (38)assets cover 资产保障   V d`}F0WD  
  A (39)asset value per share 每股资产价值   h=*eOxR"4^  
  A (40)associated company 联营公司   }LYK:?_/  
  A (41)attainable standard 可达标准   0[L)`7  
9S<g2v  
 A (42)attributable profit 可归属利润   LeEv']  
  A (43)audit 审计   MeCHn2zwB  
  A (44)audit report 审计报告   fC|NK+Xd`  
  A (45)auditing standards 审计准则   4C]>{osv  
  A (46)authorized share capital 额定股本   >n(Ga9E  
  A (47)available hours 可用小时   &[#iM0;)W0  
  A (48)avoidable costs 可避免成本 dAba'|Y  
  B (49)back-to-back loan 易币贷款   xr yXO(  
  B (50)backflush accounting 倒退成本计算   / U@T#S  
  B (51)bad debts 坏帐   a|Yry  
  B (52)bad debts ratio 坏帐比率   #]SiS2lM#  
  B (53)bank charges 银行手续费   4arq lz lo  
  B (54)bank overdraft 银行透支   zb_nU7Eg  
  B (55)bank reconciliation 银行存款调节表   4s_|6{ANS  
  B (56)bank statement 银行对账单   P[q 'Y^\  
  B (57)bankruptcy 破产   ))9w)A@  
  B (58)basis of apportionment 分摊基础   _-6IB>  
  B (59)batch 批量   ^E]Xq]vd"  
  B (60)batch costing 分批成本计算   ~[[(_C3  
  B (61)beta factor B(市场)风险因素   SN<Dxa8Iy  
  B (62)bill 账单   -mfdngp3  
  B (63)bill of exchange 汇票   <<vT"2Q]  
  B (64)bill of landing 提单   P,RdY M06  
  B (65)bill of materials 用料预计单   z\g6E/%%  
  B (66)bill payable 应付票据   }} s.0Q  
  B (67)bill receivable 应收票据   + $Yld{i  
  B (68)bin card 存货记录卡   P&kjtl68 Y  
  B (69)bonus 红利   [Z -S0  
  B (70)book-keeping 薄记   SSrYFu"  
  B (71)Boston classification 波士顿分类   zt3y5'Nk  
  B (72)breakeven chart 保本图   $C.;GUEQ  
  B (73)breakeven point 保本点   4+1aW BJ2  
  B (74)breaking-down time 复位时间   .e Jt]K  
  B (75)budget 预算   j84g6;4Dv  
  B (76)budget center 预算中心   u&-Zh@;Q7  
  B (77)budget cost allowance 预算成本折让   P-Up v6J3  
  B (78)budget manual 预算手册   u6#FG9W7  
  B (79)budget period 预算期间   xtq='s8e  
  B (80)budgetary control 预算控制   }<=4A\LZ  
  B (81)budgeted capacity 预算生产能力   99/`23YL  
  B (82)burden 制造费用   D-KQRe2@  
  B (83)business center 经营中心   _$vAitUe4S  
  B (84)business entity 营业个体   'n$TJp|s  
  B (85)business unit 经营单位   WAzn`xGxR"  
 B (86)buy-out management 管理性购买产权   FBk_LEcX  
  B (87)by-product 副产品 ibj3i7G?  
  C (88)called-up share capital 催缴股本   F?y4 L9|e  
  C (89)capacity 生产能力   iVdY\+N!<  
  C (90)capacity ratios 生产能力比率   ^hyY,X  
  C (91)capital 资本   -1z<,IN+  
  C (92)capital assets pricing model资本资产计价模式   "j*{7FBqk  
  C (93)capital commitment 承诺资本   N*$L#L$*  
  C (94)capital employed 已运用的资本   }]BH "  
  C (95)capital expenditure 资本支出   %HWebZ-yY  
  C (96)capital expenditureauthorization 资本支出核准   &aLelJ~  
  C (97)capital expenditure control 资本支出控制   j~;kh_  
  C (98)capital expenditure proposal资本支出申请   kKlcK_b;  
  C (99)capital funding planning 资本基金筹集计划   [+8in\T i  
  C (100)capital gain 资本收益   ]38{du  
  C (101)capital investment appraisal资本投资评估   +BaZl<ZP1s  
  C (102)capital maintenance 资本保全   hT  DFIYV  
  C (103)capital resource planning 资本资源计划   *;u'W|"/~  
  C (104)capital surplus 资本盈余   +#@)C?G,TF  
  C (105)capital turnover 资本周转率   ?ypX``3#s7  
  C (106)card 记录卡   E(p*B8d  
  C (107)cash 现金   _Yqog/sG  
  C (108)cash account 现金账户   ^$VH~i&  
  C (109)cash book 现金账薄   xZc].l6  
  C (110)cash cow 金牛产品   sCrOdJ6|  
  C (111)cash flow 现金流量   $!q(-+(  
  C (112)cash discounted 现金贴现   7}%Z>  
  C (113)cash flow budget 现金流量预算   i"Z   
  C (114)cash flow statement 现金流量表   l.3|0lopX)  
  C (115)cash ledger 现金分类账   ):5M +  
  C (116)cash limit 现金限额   r&0IhE  
  C (117)CCA 现时成本会计   YQ _]Jv k  
  C (118)center 中心   I|eYeJ3  
  C (119)changeover time 变更时间   XhEJF !  
  C (120)chartered entity 特许经济个体   [!'fE #"a  
  C (121)cheque 支票   ,)beK*Iw  
  C (122)cheque register 支票登记薄   K@R * V  
  C (123)coin analysis 零钱分类   x<gP5c>zm  
  C (124)classification 分类   [,?5}'we  
  C (125)clock card 工时卡   |J+oz7l?-  
  C (126)code 代码   T P#Hq  
  C (127)commitment accounting 承诺确认会计   i[V\RKH*F  
  C (128)common cost 共同成本   QRFBMq}'  
  C (129)company limited byguarantee 有限担保责任公司   2^f6@;=M  
C (130)company limited shares 股份有限公司   j.:I{!R#  
  C (131)competitive position 竞争能力状况   i[7<l&K]  
  C (132)concept 概念   2b89th  
  C (133)conglomerate 跨行业企业   s"-gnW  
  C (134)consistency concept 一致性概念   -RKqbfmi=  
  C (135)consolidated accounts 合并报表   }T1.~E  
  C (136)consolidation accounting 合并会计   gF53[\w^v  
  C (137)consortium 财团   :rzq[J^  
  C (138)contingency plan 应急计划   <Y"h2#M"  
  C (139)contingent liabilities 或有负债   `-)Hot)  
  C (140)continuous operation 连续生产   Q *K31Ln  
  C (141)contra 抵消   .sBwJZ  
  C (142)contract cost 合同成本   Q XLHQ_V  
  C (143)contract costing 合同成本计算   e4mAKB s!  
  C (144)contribution 贡献毛益   (Ee5Af,4  
  C (145)contribution centre 贡献中心    {,Z-GJ  
  C (146)contribution chart 贡献图   ;'i>^zX`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   <l!{j?Kx  
  C (148)contribution to salesration 贡献毛益对销售比率   3 z~d7J  
  C (149)control 控制   sn-P&"q  
  C (150)control account 控制帐户   mK_2VZj&  
  C (151)control limits 控制限度   [L`w nP  
  C (152)controllability concept 可控制概念   )1iqM]~;B  
  C (153)controllable cost 可控制成本   `c.P`@KA  
  C (154)conversion cost 加工成本   /c|X:F!;X#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I;GbS`  
  C (156)corporate appraisal 公司评估   u?%FD~l:uU  
  C (157)corporate planning 公司计划   %k =c9ll@:  
  C (158)corporate social reporting 公司社会报告   W\1V`\gF  
  C (159)corporation 股份公司   ^jB17z[  
  C (160)cost 成本   mO8E-D*3  
  C (161)cost account 成本帐户   ~/l5ys  
  C (162)cost accounting 成本会计   Dhze2q)o  
  C (163)cost accounting manual 成本手册   PHU$<>  
  C (164)cost accounts calendar 成本报表的日历时间   2Y1y;hCK  
  C (165)cost adjustment 成本调整   ~pWV[oUD  
  C (166)cost allocation 成本分配   L{F[>^1Sb  
  C (167)cost apportionment 成本分摊   .u3Z*+  
  C (168)cost attribution 成本归属   ^SvGSx i  
  C (169)cost audit 成本审计   g|=  1U  
  C (170)cost behaviour 成本性态   +"GBuNh  
  C (171)cost benefit analysis 成本效益分析   dBb &sA-A  
  C (172)cost center 成本中心   yBkcYHT  
  C (173)cost driver 成本动因
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