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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 AUN Tc3  
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  1.audit   审计 [s2%t"H-y  
  2.attestation   鉴证 q2SkkY$_]y  
  3.credibility   可信赖程度 9\"~G)  
  4.audit of financial statements 财务报表审计 ?r@ZTuq#  
  5.agreed-upon procedures 执行商定程序 XM)|v |  
  6.high levels of assurance 高水平保证 '}}DPoV  
  7.compilation 编制 N[mOJa:  
  8.reliability 可靠性 TS%cTh'ItH  
  9.relevance 相关性 a`{'u)@  
  10.professional skepticism 职业谨慎 8G@FX $$Q  
  11.objectivity 客观性 ?J ma^ S  
  12. professional competence 专业胜任能力 >:K3y$]_  
  13.Senior/CPA-in-charge 项目经理 q!7\`>.2:{  
  14.audit engagement letter 业务约定书 (+ >n/I6  
  15.recurring audit 连续审计 . X Y'l  
  16.the client 委托人 jrW7AT)\  
  17.change CPA 更换注册会计 tF;aB*  
  18.the existing CPA 现任注册会计师 F )tNA?p)  
  19.the successor CPA 后任注册会计师 D2hvf ^g'*  
  20.the preceding CPA前任注册会计师 2ru6 bIb;  
  21.issue the audit report 出具审计报告 Eod2vr =Q  
  22.expert 专家 !K@y B)9  
  23.the board of directors 董事会 sO*6F`eiZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~7=,)Q  
  25.assess material misstatement risks评估重大错报风险 XrvrN^'  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _% >.t  
  27.a general knowledge of —— 初步了解―――的情况 zzxU9m~"  
  28.a more knowledge of—— 进一步了解的情况 EYQ!ELuF  
  29.the prior year‘s working papers 以前年度工作底稿 ?^7~|?v  
  30.minutes of meeting 会议纪要 6z( _^CY  
  31.business risks 经营风险 eFx*lYjA  
  32.appropriateness 适当性 A/.cNen  
  33.accounting estimate 会计估计 UC0 yrV  
  34.management representations 管理层声明 cbIW>IbM  
  35.going concern assumption 持续经营假设 DnTM#i:  
  36.audit plan 审计计划 [;b 9'7j'  
  37.significant audit areas 重点审计领域 ' ZB%McS  
  38.error 错误 /)G9w]|T  
  39.fraud舞弊 h0gT/x  
  40.modified or additional procedures 修改或追加审计程序 7,jqA"9  
  41.misappropriation of assets 侵占资产 u|Ai<2b$  
  42.transactions without substance 虚假交易 ]f\rB8k|&  
  43.unusual pressures 异常压力 8=e \^Q+  
  44.the suspected noncompliance 涉嫌存在违法行为 b!N `@m=  
  45.materialiy 重要性 U_J|{*4S.!  
  46.exceed the materiality level 超过重要性水平  "3v%|  
  47.approach the materiality level 接近重要性水平 v14[G@V~\  
  48.an acceptably low level 可接受水平 >,y QG+  
  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 9f V57  
  50.misstatements or omissions 错报或漏报 oDRNM^ gz  
  51.aggregate 总计 x^ Wgo`v)  
  52.subsequent events 期后事项 D/)xe:  
  53.adjust the financial statements 调整财务报表 [m"X*Z F  
  54.perform additional audit procedures 实施追加的审计程序 @!Pq"/  
  55.audit risk 审计风险 FYi<+]HZ  
  56.detection risk 检查风险 HS2)vd@)  
  57.inappropriate audit opinion 不适当的审计意见 b :+ X3  
  58.material misstatement 重大的错报 "#OmmU<U  
  59.tolerable misstatement 可容忍错报 yf$7<gwX  
  60.the acceptable level of detection risk 可接受的检查风险 w?R6$n`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2{qoWys8[  
  62.simall business 小规模企业 <;Xj4 J  
  63.accounting system 会计系统 -V+fQGZe  
  64.test of control 控制测试 [~;9Mi.XL  
  65.walk-through test 穿行测试 C{,nDa?|  
  66.communication 沟通 3}vlj:L  
  67.flow chart 流程图 O[m +5+  
  68.reperformance of internal control 重新执行 qzH97<M}T  
  69.audit evidence 审计证据 *L!R4;u bE  
  70.substantive procedures 实质性程序 t & ucq Y  
  71.assertions 认定 aR3W9  
  72.esistence 存在 D]0#A|n F  
  73.occurrence 发生 [`:\(( 8  
  74.completeness 完整性 QM$?}>:  
  75.rights and obligations 权利和义务 4iw+3 Q|  
  76.valuation and allocation 计价和分摊 #A|M NJ%m  
  77.cutoff 截止 %@IR7v~  
  78.accuracy 准确性 K 4 >d  
  79.classification 分类 >Qi2;t~G  
  80.inspection 检查 `yf#(YP  
  81.supervision of counting 监盘 *AJW8tIP  
  82.observation 观察 )D@ NX/}  
  83.confirmation 函证 68D.Li  
  84.computation 计算 J" z8olV  
  85.analytical procedures 分析程序 TN0d fba[  
  86.vouch 核对 Y`_6Ny="  
  87.trace 追查 a([cuh.  
  88.audit sampling 审计抽样 h  qxe  
  89.error 误差 \:Nbl<9(9  
  90.expected error 预期误差 .|rpj&>g  
  91.population 总体 NTn-4iJy  
  92.sampling risk 抽样风险 .qHgQ_%  
  93.non- sampling risk 非抽样风险 HID;~Ne  
  94.sampling unit 抽样单位 uh GL1{  
  95.statistical sampling 统计抽样 3cs'Oz<w  
  96.tolerable error 可容忍误差 %II |;<  
  97.the risk of under reliance 信赖不足风险 t n}9(Oa)  
  98.the risk of over reliance 信赖过度风险 K/08F|]a  
  99.the risk of incorrect rejection 误拒风险 FkRrW^?5G  
  100. the risk of incorrect acceptance 误受风险 z7GLpTa  
  101.working trial balance 试算平衡表 PB`94W  
  102.index and cross-referencing 索引和交叉索引 VbZZ=q=Kd  
  103.cash receipt 现金收入 /|>z7#?m^  
  104.cash disbursement 现金支出 P ^D\znvc  
  105.bank statement 银行对账单 9iGJYMWf  
  106.bank reconciliation 银行存款余额调节表 :lcoSJ  
  107.balance sheet date 资产负债表日 BK-{z).)  
  108.net realizable value 可变现净值 w 5,-+&;  
  109.storeroom 仓库 9_&.G4%V  
  110.sale invoice 销售发票 k6$.pCH6  
  111.price list 价目表 p^^<BjkQ  
  112.positive confirmation request 积极式询证函 Xp%JPI {  
  113.negative confirmation request 消极式询证函 = i `o+H  
  114.purchase requisition 请购单 d^,u"Z9P  
  115.receiving report 验收报告 g4U%(3,>D  
  116.gross margin 毛利 `~gyq>Ik2  
  117.manufacturing overhead 制造费用 4Sw)IU~K(  
  118.material requisition 领料单 RU@`+6 j+  
  119.inventory-taking 存货盘点 8?ZK^+]y  
  120.bond certificate 债券 eM{+R^8  
  121.stock certificate 股票 Id9hC<8$dq  
  122.audit report 审计报告 VJm).>E3k  
  123.entity 被审计单位 U t0oh  
  124.addressee of the audit report 审计报告的收件人 X\uN:;?#W{  
  125.unqualified opinion 无保留意见 $2\ OBc=  
  126.qualified opinion 保留意见 Q xKC5`1  
  127.disclaimer of opinion 无法表示意见 mhVSZhx|  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Z}WMpp^r  
  A (2)absorbed overhead 已吸收制造费用 t}]=5)9<  
  A (3)absorption costing 吸收成本计算 f7\$r x  
  A (4)account 账户,报表   pYH#Vh  
  A (5)accounting postulate 会计假设   l&[ x)W  
  A (6)accounting series release 会计公告文件   V|DAw[!6N  
  A (7)accounting valuation 会计计价   :6%wVy5  
  A (8)account sale 承销清单 /wKL" M-%  
  A (9)accountability concept 经营责任概念   YGNO]Q~A  
  A (10)accountancy 会计职业   l(*`,-pv:  
  A (11)accountant 会计师   6"z:s-V  
  A (12)accounting 会计   w8c71C  
  A (13)agency cost 代理成本   <-FAF:6$@@  
  A (14)accounting bases 会计基础   8L^5bJ  
  A (15)accounting manual 会计手册   A-qdTJP  
  A (16)accounting period 会计期间   gm(`SC?a  
  A (17)accounting policies 会计方针   Il,2^54q  
  A (18)accounting rate of return 会计报酬率   5hg:@i',  
  A (19)accounting reference date 会计参照日   8-+Ce;h  
  A (20)accounting reference period 会计参照期间   up#W"`"  
  A (21)accrual concept 应计概念   Ic P]EgB  
  A (22)accrual expenses 应计费用   %;~Vc{Xxt/  
  A (23)acid test ration 速动比率(酸性测试比率)   o^}K]ML!t  
  A (24)acquisition 购置   t[Qf|#g  
  A (25)acquisition accounting 收购会计   S&q@M  
  A (26)activity based accounting 作业基础成本计算   9-5H~<}fF  
  A (27)adjusting events 调整事项   ]oUvC  
  A (28)administrative expenses 行政管理费   +co VE^/w  
  A (29)advice note 发货通知   pxDkf|*   
  A (30)amortization 摊销   > ;LXy  
  A (31)analytical review 分析性检查   `8/K+ e`  
  A (32)annual equivalent cost 年度等量成本法   0NL~2Qf_4  
  A (33)annual report and accounts 年度报告和报表   XShi[7  
  A (34)appraisal cost 检验成本   V9mqJRFJ:  
  A (35)appropriation account 盈余分配账户   *2P%731n5  
  A (36)articles of association 公司章程细则   hxZ5EKBy  
  A (37)assets 资产   8KiG(6*Q  
  A (38)assets cover 资产保障   yb\T< *  
  A (39)asset value per share 每股资产价值   oSq?. *w<  
  A (40)associated company 联营公司   [3"k :  
  A (41)attainable standard 可达标准   AY<(`J{  
yS'W ss  
 A (42)attributable profit 可归属利润   W US[hx,  
  A (43)audit 审计   fh,kbn==r?  
  A (44)audit report 审计报告   #ue WU  
  A (45)auditing standards 审计准则   IOhJL'r  
  A (46)authorized share capital 额定股本   F>RL&i  
  A (47)available hours 可用小时   iHBetkAu  
  A (48)avoidable costs 可避免成本 mSdByT+dG  
  B (49)back-to-back loan 易币贷款   % Ya%R@b}  
  B (50)backflush accounting 倒退成本计算   qQ6rF nA  
  B (51)bad debts 坏帐   4z%::?  
  B (52)bad debts ratio 坏帐比率   _UI*W&*  
  B (53)bank charges 银行手续费   3Xcjr2]~  
  B (54)bank overdraft 银行透支   3dheT}XV?p  
  B (55)bank reconciliation 银行存款调节表   & 6 wD  
  B (56)bank statement 银行对账单   w`KqB(36  
  B (57)bankruptcy 破产   1 etl:gcEC  
  B (58)basis of apportionment 分摊基础   /<C}v~r  
  B (59)batch 批量   sE:~+C6o:  
  B (60)batch costing 分批成本计算   vxE#6  
  B (61)beta factor B(市场)风险因素   71b0MHNkvv  
  B (62)bill 账单   8z1#Q#5  
  B (63)bill of exchange 汇票   J'}G~rB<<  
  B (64)bill of landing 提单   #!?jxfsFa  
  B (65)bill of materials 用料预计单   B! +rO~  
  B (66)bill payable 应付票据   !B|Aq- n,  
  B (67)bill receivable 应收票据   hQ7-m.UZw  
  B (68)bin card 存货记录卡   . ,h>2;f  
  B (69)bonus 红利   2i0 .x  
  B (70)book-keeping 薄记   Cf s2tN  
  B (71)Boston classification 波士顿分类   qtrN=c3x  
  B (72)breakeven chart 保本图   %B}<5iO  
  B (73)breakeven point 保本点   NVnId p  
  B (74)breaking-down time 复位时间   {# `O'F>  
  B (75)budget 预算   *Ri\7CqU"6  
  B (76)budget center 预算中心   = -bGH   
  B (77)budget cost allowance 预算成本折让   $|"Y|3&X  
  B (78)budget manual 预算手册   d?ru8  
  B (79)budget period 预算期间   P K+rr.k]  
  B (80)budgetary control 预算控制   a_Sp}s<J  
  B (81)budgeted capacity 预算生产能力   tq$L* ++O  
  B (82)burden 制造费用   4t 5i9+h  
  B (83)business center 经营中心   2NMg+Lt8v  
  B (84)business entity 营业个体   atiyQuT6Wh  
  B (85)business unit 经营单位   6;:z?Q  
 B (86)buy-out management 管理性购买产权   8NnGN(a*D  
  B (87)by-product 副产品 O:E0htdWr  
  C (88)called-up share capital 催缴股本   yE&WGpT  
  C (89)capacity 生产能力   %8O1sF  
  C (90)capacity ratios 生产能力比率   _sqj~|K  
  C (91)capital 资本   ]J1oY]2~  
  C (92)capital assets pricing model资本资产计价模式   y`,;m#frT  
  C (93)capital commitment 承诺资本   R?t_tmKXC!  
  C (94)capital employed 已运用的资本   |`|#-xu  
  C (95)capital expenditure 资本支出   HVdy!J  
  C (96)capital expenditureauthorization 资本支出核准   m>{a<N  
  C (97)capital expenditure control 资本支出控制   VQ"Z3L3-4  
  C (98)capital expenditure proposal资本支出申请   Y1Q240  
  C (99)capital funding planning 资本基金筹集计划   hv0bs8h  
  C (100)capital gain 资本收益   TTa$wiW7'  
  C (101)capital investment appraisal资本投资评估   -1{f(/  
  C (102)capital maintenance 资本保全   9r. h^  
  C (103)capital resource planning 资本资源计划   H@xHkqan  
  C (104)capital surplus 资本盈余   Q&#Arph0e  
  C (105)capital turnover 资本周转率   W KAG)4  
  C (106)card 记录卡   ["fUSQ  
  C (107)cash 现金   ^GpLl   
  C (108)cash account 现金账户   jj&mRF0gCb  
  C (109)cash book 现金账薄   bey:Qj??  
  C (110)cash cow 金牛产品   -aq3Lqi  
  C (111)cash flow 现金流量   2$OV`qy@?  
  C (112)cash discounted 现金贴现   v,'k 2H  
  C (113)cash flow budget 现金流量预算   ^sKdN-{  
  C (114)cash flow statement 现金流量表   %9 3R/bx  
  C (115)cash ledger 现金分类账   )n6,uTlOw  
  C (116)cash limit 现金限额   =X1oB ,W{  
  C (117)CCA 现时成本会计   N~uc%wO A  
  C (118)center 中心   #iKPp0`K*  
  C (119)changeover time 变更时间   })+iAxR  
  C (120)chartered entity 特许经济个体   wz..  
  C (121)cheque 支票   ;`O9YbP#  
  C (122)cheque register 支票登记薄   Ze!/b|`xI  
  C (123)coin analysis 零钱分类   ~GE|,Np  
  C (124)classification 分类   h`dHk]O  
  C (125)clock card 工时卡   2 g\O/oz  
  C (126)code 代码   uO>x"D5tZ:  
  C (127)commitment accounting 承诺确认会计   %+htA0aX  
  C (128)common cost 共同成本   ]=o 1to-  
  C (129)company limited byguarantee 有限担保责任公司   M"Af_Pbx  
C (130)company limited shares 股份有限公司   We++DWp  
  C (131)competitive position 竞争能力状况   ?)ct@,Ek$  
  C (132)concept 概念   2n+ud ?|l  
  C (133)conglomerate 跨行业企业   s#'Vasu  
  C (134)consistency concept 一致性概念   k8\ KCKql  
  C (135)consolidated accounts 合并报表   '>ASr]Q  
  C (136)consolidation accounting 合并会计   &pQ[(|=(  
  C (137)consortium 财团   ;m7~!m)  
  C (138)contingency plan 应急计划   2 OV$M~  
  C (139)contingent liabilities 或有负债   7+8 8o:G9  
  C (140)continuous operation 连续生产   vz(=3C[  
  C (141)contra 抵消   |$;4/cKfy  
  C (142)contract cost 合同成本   ce;$)Ff\  
  C (143)contract costing 合同成本计算   =), O;M  
  C (144)contribution 贡献毛益   LF `]=.Q  
  C (145)contribution centre 贡献中心   <ne?;P1L  
  C (146)contribution chart 贡献图   ,SPgop'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   H<}|n1w<  
  C (148)contribution to salesration 贡献毛益对销售比率   kh@O_Q` j  
  C (149)control 控制   ])G| U A.  
  C (150)control account 控制帐户   q44v I  
  C (151)control limits 控制限度   n=)L B& m  
  C (152)controllability concept 可控制概念   {Q[ G/=mx  
  C (153)controllable cost 可控制成本   15VvZ![$V  
  C (154)conversion cost 加工成本   M,W-,l ]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dWi< U4  
  C (156)corporate appraisal 公司评估   yZ!~m3Q  
  C (157)corporate planning 公司计划   eIy:5/s  
  C (158)corporate social reporting 公司社会报告   o~9sO=-O  
  C (159)corporation 股份公司   ^62z\Y  
  C (160)cost 成本   "Bv V89  
  C (161)cost account 成本帐户   fN@ZJ~F%j  
  C (162)cost accounting 成本会计   0i"2s}^+_  
  C (163)cost accounting manual 成本手册   Ie K+  
  C (164)cost accounts calendar 成本报表的日历时间   j\wZjc-j  
  C (165)cost adjustment 成本调整   G)^/#d#&  
  C (166)cost allocation 成本分配   !VaC=I^{  
  C (167)cost apportionment 成本分摊   JhjH_)  
  C (168)cost attribution 成本归属   nGwon8&]]  
  C (169)cost audit 成本审计   :{^~&jgL  
  C (170)cost behaviour 成本性态   H5#]MOAP  
  C (171)cost benefit analysis 成本效益分析   m,"-/)  
  C (172)cost center 成本中心   +=Q:g,kP  
  C (173)cost driver 成本动因
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