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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 1^![8>u"  
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  1.audit   审计 [-])$~WfW  
  2.attestation   鉴证 6]?mjG6  
  3.credibility   可信赖程度 ~oa}gJl:}-  
  4.audit of financial statements 财务报表审计 (Xh <F  
  5.agreed-upon procedures 执行商定程序 J rx^  
  6.high levels of assurance 高水平保证 EfrQ~`\  
  7.compilation 编制 Z8 #nu  
  8.reliability 可靠性 dFy$w=  
  9.relevance 相关性  AG@gOm  
  10.professional skepticism 职业谨慎 L 0fe  
  11.objectivity 客观性 ^v'kEsE^*  
  12. professional competence 专业胜任能力 EAGvP&~P  
  13.Senior/CPA-in-charge 项目经理  ES~b f  
  14.audit engagement letter 业务约定书 b>; ?{  
  15.recurring audit 连续审计 QxYm3x5  
  16.the client 委托人 $r/$aq=K  
  17.change CPA 更换注册会计 :> 0ywg  
  18.the existing CPA 现任注册会计师 K ze?@*  
  19.the successor CPA 后任注册会计师 mqZH<.mn  
  20.the preceding CPA前任注册会计师 ,a?)O6?/  
  21.issue the audit report 出具审计报告 qzUiBwUi@  
  22.expert 专家 NP T-d  
  23.the board of directors 董事会 @7twe;07r  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A@}5'LzL  
  25.assess material misstatement risks评估重大错报风险 (p-q>@m  
  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 i1vz{Tc  
  27.a general knowledge of —— 初步了解―――的情况 >Ku4Il+36  
  28.a more knowledge of—— 进一步了解的情况 u}@N Qeg  
  29.the prior year‘s working papers 以前年度工作底稿 z1J) ./BO  
  30.minutes of meeting 会议纪要 SGWb*grt  
  31.business risks 经营风险 GY%9V5GB  
  32.appropriateness 适当性 tO M$'0u  
  33.accounting estimate 会计估计 #n>U7j9`O  
  34.management representations 管理层声明 L 4j#0I]lq  
  35.going concern assumption 持续经营假设 .q9Sg8G  
  36.audit plan 审计计划 \f9WpAY  
  37.significant audit areas 重点审计领域 $hhXsu=  
  38.error 错误 4YfM.~ 6  
  39.fraud舞弊 {r_HcI(h  
  40.modified or additional procedures 修改或追加审计程序 /ox7$|Jyr  
  41.misappropriation of assets 侵占资产 :#YC_ id  
  42.transactions without substance 虚假交易 t*IePz]/  
  43.unusual pressures 异常压力 zm&[K53  
  44.the suspected noncompliance 涉嫌存在违法行为 {A0jkU  
  45.materialiy 重要性 ?^Rp" H   
  46.exceed the materiality level 超过重要性水平 s2O()u-  
  47.approach the materiality level 接近重要性水平 \l GD8@,x  
  48.an acceptably low level 可接受水平 CvU$Fsb  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 C+ NN.5No  
  50.misstatements or omissions 错报或漏报 8^UF0>`'  
  51.aggregate 总计 @xWWN  
  52.subsequent events 期后事项 4 Ej->T.  
  53.adjust the financial statements 调整财务报表 rN}pi@  
  54.perform additional audit procedures 实施追加的审计程序 d{S'6*`D  
  55.audit risk 审计风险 m _)-  
  56.detection risk 检查风险 <P h50s4  
  57.inappropriate audit opinion 不适当的审计意见 4Zbn8GpC  
  58.material misstatement 重大的错报 )'+[,z ;s  
  59.tolerable misstatement 可容忍错报 3``JrkPI  
  60.the acceptable level of detection risk 可接受的检查风险 _E C7r>V&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^~~Rto)Y  
  62.simall business 小规模企业 +e{ui +  
  63.accounting system 会计系统 }4C_r'd6  
  64.test of control 控制测试 vbid>$%  
  65.walk-through test 穿行测试 50_[hC&C)  
  66.communication 沟通 jFN0xGZ  
  67.flow chart 流程图 Nc\DXc-N  
  68.reperformance of internal control 重新执行  /a1uG]Mt  
  69.audit evidence 审计证据 05wkUo:9  
  70.substantive procedures 实质性程序 n41#  
  71.assertions 认定 >Scyc-n  
  72.esistence 存在 ",/6bs#$  
  73.occurrence 发生 AU9C#;JD  
  74.completeness 完整性 H$I~Vz[\yb  
  75.rights and obligations 权利和义务 spa :5]B  
  76.valuation and allocation 计价和分摊 M/o?D <'  
  77.cutoff 截止 \!^=~` X-  
  78.accuracy 准确性 >?^oxB"<Gc  
  79.classification 分类 ~0PzRS^o  
  80.inspection 检查 v'hc-Q9+>  
  81.supervision of counting 监盘 z*},N$2=  
  82.observation 观察 A%D 'Z85 -  
  83.confirmation 函证 +xYu@r%R  
  84.computation 计算 /|v4]t-  
  85.analytical procedures 分析程序 ]9YA~n\  
  86.vouch 核对 ._rPM>B?  
  87.trace 追查 ^% f8JoB  
  88.audit sampling 审计抽样 kkl'D!z2g  
  89.error 误差 9lq5\ tL-  
  90.expected error 预期误差 c,1  G+.  
  91.population 总体 $ar^U  
  92.sampling risk 抽样风险 );!ND %  
  93.non- sampling risk 非抽样风险 q1rj!7  
  94.sampling unit 抽样单位 -64l f-<  
  95.statistical sampling 统计抽样 {"]!zL  
  96.tolerable error 可容忍误差 kK75(x  
  97.the risk of under reliance 信赖不足风险 IHEb T   
  98.the risk of over reliance 信赖过度风险 [<XYU,{R  
  99.the risk of incorrect rejection 误拒风险 }d%CZnY&7  
  100. the risk of incorrect acceptance 误受风险 m"!SyN}&9?  
  101.working trial balance 试算平衡表 _mm(W=KiL  
  102.index and cross-referencing 索引和交叉索引 T,!EL +o4  
  103.cash receipt 现金收入 89M'klZ   
  104.cash disbursement 现金支出 =`+D/ W\[Y  
  105.bank statement 银行对账单 + ?)7 l  
  106.bank reconciliation 银行存款余额调节表 -E}X`?WhD  
  107.balance sheet date 资产负债表日 DdR0u0JH0  
  108.net realizable value 可变现净值 `4K|L6  
  109.storeroom 仓库 _$UJ'W})/  
  110.sale invoice 销售发票 wNmpUO ?  
  111.price list 价目表 ?s2-iuMPd  
  112.positive confirmation request 积极式询证函 qm=U<'b^  
  113.negative confirmation request 消极式询证函 !.UE}^TV  
  114.purchase requisition 请购单 vEI{AmogRx  
  115.receiving report 验收报告 *EuX7LEu_  
  116.gross margin 毛利 ]Za[]E8MD  
  117.manufacturing overhead 制造费用 gXI-{R7Me  
  118.material requisition 领料单 Rw'}>?k]  
  119.inventory-taking 存货盘点 ho=!Yy  
  120.bond certificate 债券 =q VT  
  121.stock certificate 股票 6xDk3   
  122.audit report 审计报告 HGYTh"R  
  123.entity 被审计单位 z|Y54o3  
  124.addressee of the audit report 审计报告的收件人 h\!8*e;RAW  
  125.unqualified opinion 无保留意见 xgxfPcI  
  126.qualified opinion 保留意见 V0^{Ss1M  
  127.disclaimer of opinion 无法表示意见 [!)HWgx  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1 iox0  
  A (2)absorbed overhead 已吸收制造费用 QD7KE6KP'  
  A (3)absorption costing 吸收成本计算 (xG%H:6,  
  A (4)account 账户,报表   P^OmJ;""D  
  A (5)accounting postulate 会计假设   *6yY>LW  
  A (6)accounting series release 会计公告文件   3VLwY!2:  
  A (7)accounting valuation 会计计价   uzH MQp  
  A (8)account sale 承销清单 B.y}S  
  A (9)accountability concept 经营责任概念   ?pZ"7kkD  
  A (10)accountancy 会计职业   [7}3k?42X  
  A (11)accountant 会计师   mo^E8t.  
  A (12)accounting 会计   e%e.|+  
  A (13)agency cost 代理成本   c!E{fSP  
  A (14)accounting bases 会计基础   ~Eg]Auk7  
  A (15)accounting manual 会计手册   )B]s.w  
  A (16)accounting period 会计期间   ]EHsRd  
  A (17)accounting policies 会计方针   s4|tWfZ  
  A (18)accounting rate of return 会计报酬率   __b4dv  
  A (19)accounting reference date 会计参照日   :fj>JF\[  
  A (20)accounting reference period 会计参照期间   FO/cEu  
  A (21)accrual concept 应计概念   .F,l>wUNe  
  A (22)accrual expenses 应计费用   1 3 ]e< '  
  A (23)acid test ration 速动比率(酸性测试比率)   ))AxU!*.  
  A (24)acquisition 购置   MiZ<v/L2  
  A (25)acquisition accounting 收购会计   ?1L<VL=b  
  A (26)activity based accounting 作业基础成本计算   81E EYf  
  A (27)adjusting events 调整事项   g?80>-!bF  
  A (28)administrative expenses 行政管理费   ;h1hz^Wq  
  A (29)advice note 发货通知   QKjn/%l"@  
  A (30)amortization 摊销   rf=l1GW  
  A (31)analytical review 分析性检查   (d#&m+ g]  
  A (32)annual equivalent cost 年度等量成本法   :m `D   
  A (33)annual report and accounts 年度报告和报表   m}z6Bbis0  
  A (34)appraisal cost 检验成本   ~R[ k^i.Y  
  A (35)appropriation account 盈余分配账户   bit|L7*14  
  A (36)articles of association 公司章程细则   I\TSVJk^Xi  
  A (37)assets 资产   WOn<JCh]  
  A (38)assets cover 资产保障   =Fc]mcJ69  
  A (39)asset value per share 每股资产价值   rG?5z"  
  A (40)associated company 联营公司   K+|XI|1p  
  A (41)attainable standard 可达标准   F^/KD<cgK  
A5j? Yts  
 A (42)attributable profit 可归属利润   <n,QSy#  
  A (43)audit 审计   -r,v3n  
  A (44)audit report 审计报告   Q~(Qh_Ff  
  A (45)auditing standards 审计准则   hV~M!vFxA  
  A (46)authorized share capital 额定股本   bVz<8b6h'-  
  A (47)available hours 可用小时   (W#CDw<ja  
  A (48)avoidable costs 可避免成本 4L,wBce;,t  
  B (49)back-to-back loan 易币贷款   ^ oav-R&  
  B (50)backflush accounting 倒退成本计算    p0W<K  
  B (51)bad debts 坏帐   S(CkA\[rz  
  B (52)bad debts ratio 坏帐比率   &Y^4>y%  
  B (53)bank charges 银行手续费   rGQD+ d  
  B (54)bank overdraft 银行透支   lD0a<L 3  
  B (55)bank reconciliation 银行存款调节表   Gx$m"Jeq\  
  B (56)bank statement 银行对账单   v)np.j0V7  
  B (57)bankruptcy 破产   h[u@UGK%  
  B (58)basis of apportionment 分摊基础   qv(3qY  
  B (59)batch 批量   [;Ih I  
  B (60)batch costing 分批成本计算   5/Qu5/  
  B (61)beta factor B(市场)风险因素   8?8V;   
  B (62)bill 账单   0rL.~2)V  
  B (63)bill of exchange 汇票   Zj -#"Gm  
  B (64)bill of landing 提单   YCE *Dm  
  B (65)bill of materials 用料预计单   )PvnB=wy  
  B (66)bill payable 应付票据   ~~|Iw=:  
  B (67)bill receivable 应收票据   f3Zf97i  
  B (68)bin card 存货记录卡   [_jw8`  
  B (69)bonus 红利   P>rRD`Yy\  
  B (70)book-keeping 薄记   `Kg!aN  
  B (71)Boston classification 波士顿分类   c$,1j%[)  
  B (72)breakeven chart 保本图   ZxSnqbyA*  
  B (73)breakeven point 保本点   9<0yz?b':  
  B (74)breaking-down time 复位时间   }'tJc $!  
  B (75)budget 预算   Y2tVq})!  
  B (76)budget center 预算中心   SrH::-{  
  B (77)budget cost allowance 预算成本折让   h!uyTgq  
  B (78)budget manual 预算手册   JmDxsb^  
  B (79)budget period 预算期间   7[P-;8)tq  
  B (80)budgetary control 预算控制   m#_ Rv  
  B (81)budgeted capacity 预算生产能力   <[n:Ij  
  B (82)burden 制造费用    I!? Xq  
  B (83)business center 经营中心   7_PY%4T"  
  B (84)business entity 营业个体   YvN]7tcb  
  B (85)business unit 经营单位   VoYL}67c  
 B (86)buy-out management 管理性购买产权   ,+ IFV  
  B (87)by-product 副产品 JwxKWVpWv  
  C (88)called-up share capital 催缴股本   OqS!y( (  
  C (89)capacity 生产能力   2]?=\_T  
  C (90)capacity ratios 生产能力比率   DzMg^Kp  
  C (91)capital 资本   UUDHknm"  
  C (92)capital assets pricing model资本资产计价模式   pTGGJ,  
  C (93)capital commitment 承诺资本   p?#T^{Quz~  
  C (94)capital employed 已运用的资本   C_>XtcU  
  C (95)capital expenditure 资本支出   tz2=l.1  
  C (96)capital expenditureauthorization 资本支出核准   '*L6@e#U  
  C (97)capital expenditure control 资本支出控制   OU.}H $x"  
  C (98)capital expenditure proposal资本支出申请   ?7V~>i8[  
  C (99)capital funding planning 资本基金筹集计划   5- GS@fY  
  C (100)capital gain 资本收益   @Ol(:{<  
  C (101)capital investment appraisal资本投资评估   ,vmn{gz  
  C (102)capital maintenance 资本保全   \,Ws=9f  
  C (103)capital resource planning 资本资源计划   @@^iN~uf  
  C (104)capital surplus 资本盈余   (/<Nh7C1c  
  C (105)capital turnover 资本周转率   riOaqV  
  C (106)card 记录卡   `B"sy8}x  
  C (107)cash 现金   z H-a%$5  
  C (108)cash account 现金账户   smfI+Z S"  
  C (109)cash book 现金账薄   *]HnFP  
  C (110)cash cow 金牛产品   >v, si].  
  C (111)cash flow 现金流量   ?R)dx uj  
  C (112)cash discounted 现金贴现   9vyf9QE;  
  C (113)cash flow budget 现金流量预算   LA_{[VWYp>  
  C (114)cash flow statement 现金流量表   E"VF BKB  
  C (115)cash ledger 现金分类账   wH!$TAZ:Yw  
  C (116)cash limit 现金限额   ?ckV 2  
  C (117)CCA 现时成本会计   ;AJQ2  
  C (118)center 中心   dq.U#Rhrx  
  C (119)changeover time 变更时间   -t S\  
  C (120)chartered entity 特许经济个体   gIz!~I_U  
  C (121)cheque 支票   )aGSZ1`/  
  C (122)cheque register 支票登记薄   NW5OLa")J<  
  C (123)coin analysis 零钱分类   o$</At  
  C (124)classification 分类   kd!?N  
  C (125)clock card 工时卡   W9w*= W )Z  
  C (126)code 代码   xE@/8h  
  C (127)commitment accounting 承诺确认会计   [5~mP` He  
  C (128)common cost 共同成本   u$^tRz9  
  C (129)company limited byguarantee 有限担保责任公司   u#EcR}=]  
C (130)company limited shares 股份有限公司   1N(1h D  
  C (131)competitive position 竞争能力状况   YX-~?Pl  
  C (132)concept 概念   7Q&-ObW  
  C (133)conglomerate 跨行业企业   8 5ET$YV  
  C (134)consistency concept 一致性概念   BZ:tVfg.  
  C (135)consolidated accounts 合并报表   {*B0lr`  
  C (136)consolidation accounting 合并会计   tgG*k$8z  
  C (137)consortium 财团   ^K"BQ~-w  
  C (138)contingency plan 应急计划   9x@|%4Zm"  
  C (139)contingent liabilities 或有负债   ;x\oY6:  
  C (140)continuous operation 连续生产   2lsUC QI;  
  C (141)contra 抵消   }ww/e\|Nt=  
  C (142)contract cost 合同成本   (&eF E;c  
  C (143)contract costing 合同成本计算   pAatv;Ex  
  C (144)contribution 贡献毛益   :sg}e  
  C (145)contribution centre 贡献中心   lh'S_p8g  
  C (146)contribution chart 贡献图   k2v:F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?v M9 !  
  C (148)contribution to salesration 贡献毛益对销售比率   J?3/L&seA  
  C (149)control 控制   :K^J bQ  
  C (150)control account 控制帐户   T#-;>@a}  
  C (151)control limits 控制限度   kd^H}k  
  C (152)controllability concept 可控制概念   o:Kw<z,$H  
  C (153)controllable cost 可控制成本   \wA:58 -j  
  C (154)conversion cost 加工成本   ErNYiYLi]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   TC/c5:)]  
  C (156)corporate appraisal 公司评估   BJUj#s0$  
  C (157)corporate planning 公司计划   %a~/q0o>  
  C (158)corporate social reporting 公司社会报告   e9[72V  
  C (159)corporation 股份公司   *"w hup[  
  C (160)cost 成本   To>,8E+GAb  
  C (161)cost account 成本帐户   RX>P-vp  
  C (162)cost accounting 成本会计   [o#% Eg;  
  C (163)cost accounting manual 成本手册   ia'z9  
  C (164)cost accounts calendar 成本报表的日历时间   =|agW.l  
  C (165)cost adjustment 成本调整   >E+g.5 ,:W  
  C (166)cost allocation 成本分配    '?9zL*  
  C (167)cost apportionment 成本分摊   6`CRT TJ 7  
  C (168)cost attribution 成本归属   VGQ~~U7}@  
  C (169)cost audit 成本审计   /j GBQ-X  
  C (170)cost behaviour 成本性态   swF{}S"  
  C (171)cost benefit analysis 成本效益分析   nFn!6,>E  
  C (172)cost center 成本中心   acl<dY6  
  C (173)cost driver 成本动因
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