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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 ?`#/ 8PN  
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  1.audit   审计 IuRmEL_Q_  
  2.attestation   鉴证 <RG|Dx[:=  
  3.credibility   可信赖程度 WUsKnf  
  4.audit of financial statements 财务报表审计 4y'OMRy  
  5.agreed-upon procedures 执行商定程序 0 SNIYkGE  
  6.high levels of assurance 高水平保证 AbYqf%~7`l  
  7.compilation 编制 i2&ed_h<?  
  8.reliability 可靠性 nC}6B).el  
  9.relevance 相关性 Tny%7xSx1  
  10.professional skepticism 职业谨慎 2U:H545]]  
  11.objectivity 客观性 8qEVOZjV&  
  12. professional competence 专业胜任能力 dnb)/  
  13.Senior/CPA-in-charge 项目经理 *?Kr*]dnLl  
  14.audit engagement letter 业务约定书 K?zH35f$  
  15.recurring audit 连续审计 qASqscO  
  16.the client 委托人 d~`x )B(  
  17.change CPA 更换注册会计 mA*AeP_$  
  18.the existing CPA 现任注册会计师 !/3B3cG  
  19.the successor CPA 后任注册会计师 D*F4it.  
  20.the preceding CPA前任注册会计师 j;fpQ_KL  
  21.issue the audit report 出具审计报告 p-zXp K"  
  22.expert 专家 de;GrPLAi  
  23.the board of directors 董事会 [5MJwRM^!;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ulkJR-""&  
  25.assess material misstatement risks评估重大错报风险 Xp8]qH|K   
  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 NX/;+{  
  27.a general knowledge of —— 初步了解―――的情况 \a6^LD}B  
  28.a more knowledge of—— 进一步了解的情况 L.1_(3NG  
  29.the prior year‘s working papers 以前年度工作底稿 sPMa]F(  
  30.minutes of meeting 会议纪要 l:<?{)N`  
  31.business risks 经营风险 6u`)QUmItg  
  32.appropriateness 适当性 YJ;j x0  
  33.accounting estimate 会计估计 ae0> W  
  34.management representations 管理层声明 0\@dYPa&C  
  35.going concern assumption 持续经营假设 ~D5\O6mU-  
  36.audit plan 审计计划 aP8H`^DFX>  
  37.significant audit areas 重点审计领域 l#H#+*F  
  38.error 错误 \CXQo4P  
  39.fraud舞弊 E  gal4  
  40.modified or additional procedures 修改或追加审计程序 *WIj4G.d  
  41.misappropriation of assets 侵占资产 'C ~ y5j  
  42.transactions without substance 虚假交易 I*IhwJFl/  
  43.unusual pressures 异常压力 2cqI[t@0  
  44.the suspected noncompliance 涉嫌存在违法行为 b r^_'1  
  45.materialiy 重要性 'eJ+JM<0%  
  46.exceed the materiality level 超过重要性水平 OV%Q3$15  
  47.approach the materiality level 接近重要性水平 ;M_o)OS3  
  48.an acceptably low level 可接受水平 DV\`Wv  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,^x4sA[/  
  50.misstatements or omissions 错报或漏报 `KK>~T_$J  
  51.aggregate 总计 KA){''>8  
  52.subsequent events 期后事项 -t2+|J*  
  53.adjust the financial statements 调整财务报表 ;z IP,PMM  
  54.perform additional audit procedures 实施追加的审计程序 ld^=#]g  
  55.audit risk 审计风险 'C:>UlzLy  
  56.detection risk 检查风险 KTn}w:+B\  
  57.inappropriate audit opinion 不适当的审计意见 $T`<Qq-r  
  58.material misstatement 重大的错报 hlJq-*6'  
  59.tolerable misstatement 可容忍错报 =7C%P%yt  
  60.the acceptable level of detection risk 可接受的检查风险 <oWB0%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `xywho%/Y  
  62.simall business 小规模企业 OnF3lCmu  
  63.accounting system 会计系统 |ZCn`9hvn  
  64.test of control 控制测试 &p}$J )q  
  65.walk-through test 穿行测试 AjT%]9 V?  
  66.communication 沟通 +[ R/=$  
  67.flow chart 流程图 n< ud> JIb  
  68.reperformance of internal control 重新执行 cu% C"  
  69.audit evidence 审计证据 7G\\{  
  70.substantive procedures 实质性程序 md q;R*`  
  71.assertions 认定 n[]tXrhU  
  72.esistence 存在 MH{GR)ng:9  
  73.occurrence 发生 Q<KvBgmT  
  74.completeness 完整性 j~+>o[c  
  75.rights and obligations 权利和义务 $zyIuJN#  
  76.valuation and allocation 计价和分摊 VH(S=G5Yb  
  77.cutoff 截止 #SX8=f`K5  
  78.accuracy 准确性 Pp| *J^U 4  
  79.classification 分类 *3&fqBg  
  80.inspection 检查 aS pWsT  
  81.supervision of counting 监盘 ,WG<hgg-U)  
  82.observation 观察 ~-dV^SO  
  83.confirmation 函证 B"v.* %"&/  
  84.computation 计算 =Apxdnz,  
  85.analytical procedures 分析程序 ObE,$_ k  
  86.vouch 核对  wAz&"rS  
  87.trace 追查 +q)5dYRzV  
  88.audit sampling 审计抽样 X*,%&6O*  
  89.error 误差 5e}A@GyC  
  90.expected error 预期误差 ?APe R,"V  
  91.population 总体 ?@6/E<-Z$  
  92.sampling risk 抽样风险 \N4 y<  
  93.non- sampling risk 非抽样风险 _^ 'I  
  94.sampling unit 抽样单位 5i-Rglo  
  95.statistical sampling 统计抽样 S3@ |Q\*r  
  96.tolerable error 可容忍误差 v $7EvFS  
  97.the risk of under reliance 信赖不足风险 h? f>X"*|(  
  98.the risk of over reliance 信赖过度风险 \ MmI`$  
  99.the risk of incorrect rejection 误拒风险 .p=sBLp8  
  100. the risk of incorrect acceptance 误受风险 zt<WXw(  
  101.working trial balance 试算平衡表 y8 KX<2s1  
  102.index and cross-referencing 索引和交叉索引 /MF! GM  
  103.cash receipt 现金收入 (&P9+Tl  
  104.cash disbursement 现金支出 Xu>r~^w=S  
  105.bank statement 银行对账单 z9p05NFH  
  106.bank reconciliation 银行存款余额调节表 w,Lvt }  
  107.balance sheet date 资产负债表日 ynB_"mg  
  108.net realizable value 可变现净值 ,i0b)=!o  
  109.storeroom 仓库 "n: %E  
  110.sale invoice 销售发票 -YjA+XP  
  111.price list 价目表 4WN3=B  
  112.positive confirmation request 积极式询证函 Ht-t1q  
  113.negative confirmation request 消极式询证函 p?2Y }9  
  114.purchase requisition 请购单 NO0"*c;  
  115.receiving report 验收报告 1$2D O  
  116.gross margin 毛利 DwV4o^J:l  
  117.manufacturing overhead 制造费用 M#4QQ} F.  
  118.material requisition 领料单 3 AHY|  
  119.inventory-taking 存货盘点 !bD@aVf?5  
  120.bond certificate 债券 AxZD-|.  
  121.stock certificate 股票 #!9 S}b$  
  122.audit report 审计报告 q\q=PB6r  
  123.entity 被审计单位 L3p`  
  124.addressee of the audit report 审计报告的收件人 )' hH^(Yu  
  125.unqualified opinion 无保留意见 s%!`kWVJ.  
  126.qualified opinion 保留意见 U^.4Hy&D  
  127.disclaimer of opinion 无法表示意见 +*n-<x5"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `g_"GE  
  A (2)absorbed overhead 已吸收制造费用 /Ux*u#  
  A (3)absorption costing 吸收成本计算 oM2UzB{(  
  A (4)account 账户,报表   6AP~]e 8  
  A (5)accounting postulate 会计假设   -w v6s#"u  
  A (6)accounting series release 会计公告文件   QeDQ o  
  A (7)accounting valuation 会计计价   t'~/$=9}  
  A (8)account sale 承销清单 p:OPw D+  
  A (9)accountability concept 经营责任概念   4_D@ST%  
  A (10)accountancy 会计职业   +@Ad1fJi  
  A (11)accountant 会计师   i,nm`Z>u  
  A (12)accounting 会计   Jj= ;  
  A (13)agency cost 代理成本   O Lc}_  
  A (14)accounting bases 会计基础   kwud?2E  
  A (15)accounting manual 会计手册   #$1og=  
  A (16)accounting period 会计期间   97,rE$bC  
  A (17)accounting policies 会计方针   D&ve15wL  
  A (18)accounting rate of return 会计报酬率   #"ftI7=42  
  A (19)accounting reference date 会计参照日   ?,=f\Fz!  
  A (20)accounting reference period 会计参照期间   7 JDN{!jT  
  A (21)accrual concept 应计概念   gUAxyV  
  A (22)accrual expenses 应计费用   ~aXqU#8  
  A (23)acid test ration 速动比率(酸性测试比率)   Fa epDjY8  
  A (24)acquisition 购置   QI!F6pGF  
  A (25)acquisition accounting 收购会计   PU {uE[  
  A (26)activity based accounting 作业基础成本计算   a P&D9%5  
  A (27)adjusting events 调整事项   '>k{tPi.  
  A (28)administrative expenses 行政管理费   @f!AkzI  
  A (29)advice note 发货通知   ya -i^i\  
  A (30)amortization 摊销   K?4FT$9G  
  A (31)analytical review 分析性检查   T%F0B`  
  A (32)annual equivalent cost 年度等量成本法   >m'x8xB=  
  A (33)annual report and accounts 年度报告和报表   O3N_\B:  
  A (34)appraisal cost 检验成本   ,SScf98,j  
  A (35)appropriation account 盈余分配账户   +y#T?!jQYj  
  A (36)articles of association 公司章程细则   I<=Df5M  
  A (37)assets 资产   m7 %C#+67  
  A (38)assets cover 资产保障   M0c 9pE  
  A (39)asset value per share 每股资产价值   vU*x2fVb}  
  A (40)associated company 联营公司   70B)|<$  
  A (41)attainable standard 可达标准   w# * 1/N  
FZH\Q~IUV  
 A (42)attributable profit 可归属利润   _J]2~b  
  A (43)audit 审计   `*\{.;,]#  
  A (44)audit report 审计报告   >J=<bhR  
  A (45)auditing standards 审计准则   p\bFdxv#  
  A (46)authorized share capital 额定股本   Q0{z).&\(e  
  A (47)available hours 可用小时   x3e]d$  
  A (48)avoidable costs 可避免成本 O}#yijU3e  
  B (49)back-to-back loan 易币贷款   @-#T5?  
  B (50)backflush accounting 倒退成本计算   Ra3ukYG[  
  B (51)bad debts 坏帐   8@M'[jT  
  B (52)bad debts ratio 坏帐比率   m= b~i^@  
  B (53)bank charges 银行手续费   A%vsno!  
  B (54)bank overdraft 银行透支   bO<0qM~  
  B (55)bank reconciliation 银行存款调节表   !]S=z^"<  
  B (56)bank statement 银行对账单   S*)o)34 U  
  B (57)bankruptcy 破产   \NXQ  
  B (58)basis of apportionment 分摊基础   z8Q"% @  
  B (59)batch 批量   |*,jU;NI  
  B (60)batch costing 分批成本计算   >!9h6BoGV  
  B (61)beta factor B(市场)风险因素   OK`Z@X_,bW  
  B (62)bill 账单   (tl}q3U  
  B (63)bill of exchange 汇票   E=/[s]@5  
  B (64)bill of landing 提单   2 Y|D'^  
  B (65)bill of materials 用料预计单   c-5jYwV  
  B (66)bill payable 应付票据   j1$<]f  
  B (67)bill receivable 应收票据   >]}yXg=QK+  
  B (68)bin card 存货记录卡   3SARr>HRyI  
  B (69)bonus 红利   ?Ay3u^X  
  B (70)book-keeping 薄记   1.R kIB  
  B (71)Boston classification 波士顿分类   wH!#aB>kP  
  B (72)breakeven chart 保本图   o6?l/nJ  
  B (73)breakeven point 保本点   >Wh3MG6  
  B (74)breaking-down time 复位时间   oA~4p(  
  B (75)budget 预算   dALK0U  
  B (76)budget center 预算中心   yty` 2$O  
  B (77)budget cost allowance 预算成本折让   Q-zdJt  
  B (78)budget manual 预算手册   >$ F:* lO  
  B (79)budget period 预算期间   98*x 'Wp  
  B (80)budgetary control 预算控制   x.EgTvA&d  
  B (81)budgeted capacity 预算生产能力   '1]7zWbW  
  B (82)burden 制造费用   7nz!0I^   
  B (83)business center 经营中心   Sue 6+p  
  B (84)business entity 营业个体   2z98 3^  
  B (85)business unit 经营单位   'Kis hXOn]  
 B (86)buy-out management 管理性购买产权   vSM_]fn  
  B (87)by-product 副产品 "E>t, D  
  C (88)called-up share capital 催缴股本   A/Khk2-:  
  C (89)capacity 生产能力   JCQ:+eqt  
  C (90)capacity ratios 生产能力比率    q{X T  
  C (91)capital 资本   V_;9TC  
  C (92)capital assets pricing model资本资产计价模式   0R yFv+  
  C (93)capital commitment 承诺资本   -3mgza  
  C (94)capital employed 已运用的资本   3C"_$?y"  
  C (95)capital expenditure 资本支出   fr#Qz{  
  C (96)capital expenditureauthorization 资本支出核准   M}!A]@  
  C (97)capital expenditure control 资本支出控制   F14(;'Az  
  C (98)capital expenditure proposal资本支出申请   h #{T}[  
  C (99)capital funding planning 资本基金筹集计划   \ $;~74}  
  C (100)capital gain 资本收益   A1Q +0  
  C (101)capital investment appraisal资本投资评估   aqfL0Rg+`  
  C (102)capital maintenance 资本保全   xeB4r/6  
  C (103)capital resource planning 资本资源计划   oP]L5S&A  
  C (104)capital surplus 资本盈余   8D2yR#3  
  C (105)capital turnover 资本周转率   )C}KR`"  
  C (106)card 记录卡   2cjEex:&  
  C (107)cash 现金   RqGVp?   
  C (108)cash account 现金账户   y[:q"BB3  
  C (109)cash book 现金账薄   Z}[xQ5  
  C (110)cash cow 金牛产品   l7Lj[d<n  
  C (111)cash flow 现金流量   H'h#wV`(  
  C (112)cash discounted 现金贴现   sPpS~wk*  
  C (113)cash flow budget 现金流量预算   rB evVc![  
  C (114)cash flow statement 现金流量表   lf8xL9v  
  C (115)cash ledger 现金分类账   hwDXm9  
  C (116)cash limit 现金限额   bpMl =_  
  C (117)CCA 现时成本会计   6To:T[ z#  
  C (118)center 中心   &A"e,h(^  
  C (119)changeover time 变更时间   F; a3  
  C (120)chartered entity 特许经济个体   </yo9.  
  C (121)cheque 支票   .\)k+ R  
  C (122)cheque register 支票登记薄   `r]TA]D R  
  C (123)coin analysis 零钱分类   \c68n  
  C (124)classification 分类   M*H< n*  
  C (125)clock card 工时卡   _vIO !*h0  
  C (126)code 代码   3"vRK5Bf  
  C (127)commitment accounting 承诺确认会计   ^5>du~d  
  C (128)common cost 共同成本   jnDQ{D  
  C (129)company limited byguarantee 有限担保责任公司   _-6e0srZ  
C (130)company limited shares 股份有限公司   n7+aM@G  
  C (131)competitive position 竞争能力状况   <p)Z/  
  C (132)concept 概念   .ujj:>  
  C (133)conglomerate 跨行业企业   cdN/Qy  
  C (134)consistency concept 一致性概念   !^1[ s@1  
  C (135)consolidated accounts 合并报表   ,$BgR2^  
  C (136)consolidation accounting 合并会计   @%H8"A  
  C (137)consortium 财团   yXXvs'$R \  
  C (138)contingency plan 应急计划   k)i"tpw  
  C (139)contingent liabilities 或有负债   QxA0I+ i  
  C (140)continuous operation 连续生产   '&)D>@g  
  C (141)contra 抵消   H1C%o0CPY  
  C (142)contract cost 合同成本   yP%o0n/"x  
  C (143)contract costing 合同成本计算   ;'hi9L  
  C (144)contribution 贡献毛益   .c:)Qli  
  C (145)contribution centre 贡献中心   Hy;901( %  
  C (146)contribution chart 贡献图   0IpST  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +Tp%5+E  
  C (148)contribution to salesration 贡献毛益对销售比率   0&Qsk!-B  
  C (149)control 控制   )ZN(2z  
  C (150)control account 控制帐户   &!6DC5  
  C (151)control limits 控制限度   lc" qqt  
  C (152)controllability concept 可控制概念   }/4 9T  
  C (153)controllable cost 可控制成本   M`bL 5J;  
  C (154)conversion cost 加工成本   h*G #<M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   RE*WM3QK~  
  C (156)corporate appraisal 公司评估   L!&$c&=xf  
  C (157)corporate planning 公司计划   p; F2z;#  
  C (158)corporate social reporting 公司社会报告   %P(;8sS  
  C (159)corporation 股份公司   PlF!cr7:4  
  C (160)cost 成本   ^ ~, ndH{  
  C (161)cost account 成本帐户   bSY;[{Kl  
  C (162)cost accounting 成本会计   |@+8]dy:l  
  C (163)cost accounting manual 成本手册   61L7 -~  
  C (164)cost accounts calendar 成本报表的日历时间   ^J0zXe -d  
  C (165)cost adjustment 成本调整   ^W5>i[  
  C (166)cost allocation 成本分配   4uX,uEa  
  C (167)cost apportionment 成本分摊   [4ee <J  
  C (168)cost attribution 成本归属   9ptZVv=O  
  C (169)cost audit 成本审计   8i[" .9}G\  
  C (170)cost behaviour 成本性态   6hLNJ  
  C (171)cost benefit analysis 成本效益分析   T7^ulG 1'  
  C (172)cost center 成本中心   D9,e3.?p  
  C (173)cost driver 成本动因
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