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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 C}*cx$ .  
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  1.audit   审计 A=-F,=k(!/  
  2.attestation   鉴证 OcSEo7W  
  3.credibility   可信赖程度 A[YpcG'9  
  4.audit of financial statements 财务报表审计 X5*C+ I=2  
  5.agreed-upon procedures 执行商定程序 O!Z|r ?  
  6.high levels of assurance 高水平保证 Zf>^4_x3P  
  7.compilation 编制 rBN)a"  
  8.reliability 可靠性 Kw`VrcwjT  
  9.relevance 相关性 Q9`QL3LQD  
  10.professional skepticism 职业谨慎 xT)psM'CL  
  11.objectivity 客观性 M-uMZQ e  
  12. professional competence 专业胜任能力 oiX"Lz{  
  13.Senior/CPA-in-charge 项目经理 {3Vk p5%l  
  14.audit engagement letter 业务约定书 qJ_1*!!91  
  15.recurring audit 连续审计 ro[Y-o5Q0  
  16.the client 委托人 )P>u9=?,=E  
  17.change CPA 更换注册会计 ;*[9Q'lI*  
  18.the existing CPA 现任注册会计师 p=QYc)3F  
  19.the successor CPA 后任注册会计师 Ih[+K#t+E  
  20.the preceding CPA前任注册会计师 ? QDWuPhN  
  21.issue the audit report 出具审计报告 U^Tp6vN d  
  22.expert 专家 S|GWcSg  
  23.the board of directors 董事会 ;bX4(CMe &  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jAsO8  
  25.assess material misstatement risks评估重大错报风险 5ZAb]F90  
  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 41 vL"P K  
  27.a general knowledge of —— 初步了解―――的情况 ehAu^^Q>  
  28.a more knowledge of—— 进一步了解的情况 m!OMrZ%)}  
  29.the prior year‘s working papers 以前年度工作底稿 )Os Lrq/  
  30.minutes of meeting 会议纪要 7CB#YP?E  
  31.business risks 经营风险 k,Zm GllQ]  
  32.appropriateness 适当性 '7im  
  33.accounting estimate 会计估计 - n6jG}01b  
  34.management representations 管理层声明 :'r6 TVDW  
  35.going concern assumption 持续经营假设 ~mN% (w!^  
  36.audit plan 审计计划  !=*.$4  
  37.significant audit areas 重点审计领域 Ld|V^9h1;  
  38.error 错误 Ok%}|/ P4  
  39.fraud舞弊 NgB 7?]vu  
  40.modified or additional procedures 修改或追加审计程序 7XyOB+aQO  
  41.misappropriation of assets 侵占资产 em]xtya  
  42.transactions without substance 虚假交易 DjW$?>  
  43.unusual pressures 异常压力 1{2eY%+C  
  44.the suspected noncompliance 涉嫌存在违法行为 UlQQP^Na  
  45.materialiy 重要性 tO.$+4a  
  46.exceed the materiality level 超过重要性水平 $rG<uO  
  47.approach the materiality level 接近重要性水平 YJ2ro-X  
  48.an acceptably low level 可接受水平 X^@[G8v%  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 g3?U#7i  
  50.misstatements or omissions 错报或漏报 `HX3|w6W;  
  51.aggregate 总计 s([Wn)I  
  52.subsequent events 期后事项 {sC=J hs-  
  53.adjust the financial statements 调整财务报表 |&hU=J o  
  54.perform additional audit procedures 实施追加的审计程序 ?Cci:Lin  
  55.audit risk 审计风险 f8:$G.}i  
  56.detection risk 检查风险 -0,4eg j3  
  57.inappropriate audit opinion 不适当的审计意见 z4} %TT@^  
  58.material misstatement 重大的错报 8t .dPy<  
  59.tolerable misstatement 可容忍错报 o+g4p:Mf  
  60.the acceptable level of detection risk 可接受的检查风险 -'C!"\%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 MPRO !45Z  
  62.simall business 小规模企业 ibF#$&!  
  63.accounting system 会计系统 GF--riyfB  
  64.test of control 控制测试 iG[? ]]  
  65.walk-through test 穿行测试 $ehg@WK}.  
  66.communication 沟通 _qTpy)+  
  67.flow chart 流程图 Uk-HP\C"7  
  68.reperformance of internal control 重新执行 nJVp.*S  
  69.audit evidence 审计证据 cINHH !v  
  70.substantive procedures 实质性程序 '.p? 6k!K  
  71.assertions 认定 a%~yol0wO7  
  72.esistence 存在 cj(X2L  
  73.occurrence 发生 6d{j0?mM  
  74.completeness 完整性 U7%28#@  
  75.rights and obligations 权利和义务 O2H/rFx4  
  76.valuation and allocation 计价和分摊 *e<_; Kr?  
  77.cutoff 截止 "oE*9J?e  
  78.accuracy 准确性 2;N@aZX  
  79.classification 分类 xVR:; Jy[  
  80.inspection 检查 J`Oy.Qu)  
  81.supervision of counting 监盘 Sa}D.SBg  
  82.observation 观察 X7e/:._SAH  
  83.confirmation 函证 hmGdjw t$  
  84.computation 计算 ,ZK]i CGk  
  85.analytical procedures 分析程序 Z! YpklZ?~  
  86.vouch 核对 zeTszT)  
  87.trace 追查 XZ:1!;  
  88.audit sampling 审计抽样 M j~${vj  
  89.error 误差 s-Y+x  
  90.expected error 预期误差 &`PbO  
  91.population 总体 C.E[6$oVc  
  92.sampling risk 抽样风险 <PD|_nZT  
  93.non- sampling risk 非抽样风险 /`R dQ<($  
  94.sampling unit 抽样单位 R|t;p!T  
  95.statistical sampling 统计抽样 !Y%D 9  
  96.tolerable error 可容忍误差 ~.Q4c *_b  
  97.the risk of under reliance 信赖不足风险 om7`w ]  
  98.the risk of over reliance 信赖过度风险 {mYx  
  99.the risk of incorrect rejection 误拒风险 /;+,mp4  
  100. the risk of incorrect acceptance 误受风险 .S|-4}G(6  
  101.working trial balance 试算平衡表 +{xG<Wkltz  
  102.index and cross-referencing 索引和交叉索引 tQ0=p| T]  
  103.cash receipt 现金收入 q)Je.6$#X  
  104.cash disbursement 现金支出 x<Se>+  
  105.bank statement 银行对账单 Y\u_+CG*  
  106.bank reconciliation 银行存款余额调节表 f%1wMOzx  
  107.balance sheet date 资产负债表日 3"B+xbe=  
  108.net realizable value 可变现净值 +UaO<L  
  109.storeroom 仓库 Q2$/e+   
  110.sale invoice 销售发票 4(iS-8{J  
  111.price list 价目表 nh|EZp]  
  112.positive confirmation request 积极式询证函 -4`sqv ]  
  113.negative confirmation request 消极式询证函 F`D 9Zfd  
  114.purchase requisition 请购单 ]n1D1  
  115.receiving report 验收报告 Q=XA"R  
  116.gross margin 毛利 *(VbPp_H_  
  117.manufacturing overhead 制造费用 sbjtL,  
  118.material requisition 领料单 t;XS;b %  
  119.inventory-taking 存货盘点 eH `t \n  
  120.bond certificate 债券 YUS?]~XC7x  
  121.stock certificate 股票 >%i9oI<)  
  122.audit report 审计报告 eU"mG3 __  
  123.entity 被审计单位 q @*UUj@   
  124.addressee of the audit report 审计报告的收件人 9rWLE6 `  
  125.unqualified opinion 无保留意见 UNY@w=]<  
  126.qualified opinion 保留意见 Q^q=!/qQ  
  127.disclaimer of opinion 无法表示意见 a}GAB@YI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S `wE$so>  
  A (2)absorbed overhead 已吸收制造费用 ,@,LD  u  
  A (3)absorption costing 吸收成本计算 ^s.oZj q  
  A (4)account 账户,报表   ~W/}:;  
  A (5)accounting postulate 会计假设   -|$*l Q  
  A (6)accounting series release 会计公告文件   2:n|x5\H  
  A (7)accounting valuation 会计计价   ]t7ClT)n!  
  A (8)account sale 承销清单 e)b r`CD%  
  A (9)accountability concept 经营责任概念   $;ch82UiX  
  A (10)accountancy 会计职业   *\C}Ok=  
  A (11)accountant 会计师   yvS^2+jW  
  A (12)accounting 会计   f!^)!~  
  A (13)agency cost 代理成本   taBO4LV  
  A (14)accounting bases 会计基础   hxP6C6S  
  A (15)accounting manual 会计手册   _=)!xnYf  
  A (16)accounting period 会计期间   Fv;u1Atiw  
  A (17)accounting policies 会计方针   _4~k3%w\`l  
  A (18)accounting rate of return 会计报酬率   frk7^5  
  A (19)accounting reference date 会计参照日   fyGCfM  
  A (20)accounting reference period 会计参照期间   Age-AJ  
  A (21)accrual concept 应计概念   69?I?,7  
  A (22)accrual expenses 应计费用   _RgxKp/d  
  A (23)acid test ration 速动比率(酸性测试比率)   '>"`)-  
  A (24)acquisition 购置   0U9+  
  A (25)acquisition accounting 收购会计   2}ag_  
  A (26)activity based accounting 作业基础成本计算   kzW\z4f  
  A (27)adjusting events 调整事项   R+k=Ea&x  
  A (28)administrative expenses 行政管理费   G|<]Ma9x  
  A (29)advice note 发货通知   M3)v- "  
  A (30)amortization 摊销   EP/&m|o|G  
  A (31)analytical review 分析性检查   +|)zwe  
  A (32)annual equivalent cost 年度等量成本法   Q1K"%   
  A (33)annual report and accounts 年度报告和报表   D1"1MUSod  
  A (34)appraisal cost 检验成本   -%saeX Wo  
  A (35)appropriation account 盈余分配账户   1g+LF[*-~  
  A (36)articles of association 公司章程细则   <r@ bNx@T  
  A (37)assets 资产   u2f `|+1^y  
  A (38)assets cover 资产保障   }FuV Y><l  
  A (39)asset value per share 每股资产价值   =H L9Z  
  A (40)associated company 联营公司   D[+|^,^>  
  A (41)attainable standard 可达标准   p.qrf7N$  
b;SFI^  
 A (42)attributable profit 可归属利润   (Be$$W  
  A (43)audit 审计   N=hSqw[  
  A (44)audit report 审计报告   #tCIuQ,  
  A (45)auditing standards 审计准则   x|&[hFXD  
  A (46)authorized share capital 额定股本   pq%t@j(X  
  A (47)available hours 可用小时   M|$H+e } :  
  A (48)avoidable costs 可避免成本 5R$=^gE  
  B (49)back-to-back loan 易币贷款   oBhL}r  
  B (50)backflush accounting 倒退成本计算   ]Fb8.q5(Y  
  B (51)bad debts 坏帐   39' X$!  
  B (52)bad debts ratio 坏帐比率   fp`U?S6  
  B (53)bank charges 银行手续费   wn&[1gBxM  
  B (54)bank overdraft 银行透支   ")fOup@ ^a  
  B (55)bank reconciliation 银行存款调节表   ,^UcRZ8.H  
  B (56)bank statement 银行对账单   E!r4AjaC  
  B (57)bankruptcy 破产   hhN(;.  
  B (58)basis of apportionment 分摊基础   1uKD&k%q  
  B (59)batch 批量   6nM rO$i0k  
  B (60)batch costing 分批成本计算   VGq{y{(  
  B (61)beta factor B(市场)风险因素   [~zE,!  
  B (62)bill 账单   c%o5 E%  
  B (63)bill of exchange 汇票   _Y}^%eFw  
  B (64)bill of landing 提单   /&y,vkZTT  
  B (65)bill of materials 用料预计单   EU`' 8*4  
  B (66)bill payable 应付票据   R4hav   
  B (67)bill receivable 应收票据   >$d d 9|[  
  B (68)bin card 存货记录卡   @ J?-a m>  
  B (69)bonus 红利   F#zQQ)(Pf  
  B (70)book-keeping 薄记   G7Edi;y/{  
  B (71)Boston classification 波士顿分类   %Z-TbOX  
  B (72)breakeven chart 保本图   ~hxeD" w  
  B (73)breakeven point 保本点   iPRJA{$b_  
  B (74)breaking-down time 复位时间   1q;I7_{ 2  
  B (75)budget 预算   1\"BvFE*E~  
  B (76)budget center 预算中心   AX!Md:s  
  B (77)budget cost allowance 预算成本折让   h8Dtq5t4  
  B (78)budget manual 预算手册   Q*TQ*J7".X  
  B (79)budget period 预算期间   q[T_*X3o  
  B (80)budgetary control 预算控制   zIX}[l4EW~  
  B (81)budgeted capacity 预算生产能力   ?j},O=JFn  
  B (82)burden 制造费用   :Kt{t46)  
  B (83)business center 经营中心   #t5JUi%in*  
  B (84)business entity 营业个体   arpJiG~JR  
  B (85)business unit 经营单位   2n"*)3Qj  
 B (86)buy-out management 管理性购买产权   &q"uy:Rd  
  B (87)by-product 副产品 \`p|,j  
  C (88)called-up share capital 催缴股本   #,Fx@3y\a  
  C (89)capacity 生产能力   U O{xpY  
  C (90)capacity ratios 生产能力比率   see'!CjVo2  
  C (91)capital 资本   2=/-d$  
  C (92)capital assets pricing model资本资产计价模式   .pNq-T  
  C (93)capital commitment 承诺资本   RQ_#r YmT  
  C (94)capital employed 已运用的资本   Rqv+N]  
  C (95)capital expenditure 资本支出   j$JV(fz  
  C (96)capital expenditureauthorization 资本支出核准   }K qw\]`  
  C (97)capital expenditure control 资本支出控制   .1l[l5$  
  C (98)capital expenditure proposal资本支出申请   @i1.5z  
  C (99)capital funding planning 资本基金筹集计划   7ZR0M&pX  
  C (100)capital gain 资本收益   {/,+_E/  
  C (101)capital investment appraisal资本投资评估   AH ?MJKY@Z  
  C (102)capital maintenance 资本保全   'h+4zvI"8  
  C (103)capital resource planning 资本资源计划   `rRg(fCN!M  
  C (104)capital surplus 资本盈余   NR@SDW  
  C (105)capital turnover 资本周转率   ] "7El;2z  
  C (106)card 记录卡   N-_| %C-.  
  C (107)cash 现金   9h)P8B.>M  
  C (108)cash account 现金账户   y D=)&->Ra  
  C (109)cash book 现金账薄   )GF  
  C (110)cash cow 金牛产品   8?]%Q i   
  C (111)cash flow 现金流量   ek_i{'hFd  
  C (112)cash discounted 现金贴现   QRn:=J%W W  
  C (113)cash flow budget 现金流量预算   OHXeqjhy  
  C (114)cash flow statement 现金流量表   Sd/d [  
  C (115)cash ledger 现金分类账   //@sktHsw(  
  C (116)cash limit 现金限额   :5qqu{GL  
  C (117)CCA 现时成本会计   9EY_R&Yq%  
  C (118)center 中心   |7 W6I$Xl  
  C (119)changeover time 变更时间   xDAA`G  
  C (120)chartered entity 特许经济个体   2{Lc^6i(t  
  C (121)cheque 支票   o2t@-dNi  
  C (122)cheque register 支票登记薄   *? orK o  
  C (123)coin analysis 零钱分类   4<!}4   
  C (124)classification 分类   <=LsloI  
  C (125)clock card 工时卡   FCw VVF0 y  
  C (126)code 代码   A&@jA5Jb  
  C (127)commitment accounting 承诺确认会计   {Rh+]=7  
  C (128)common cost 共同成本   19.!$;  
  C (129)company limited byguarantee 有限担保责任公司   v \L Ip  
C (130)company limited shares 股份有限公司   6CzvRvA*P  
  C (131)competitive position 竞争能力状况    Q-3J0=  
  C (132)concept 概念   hJL0M!  
  C (133)conglomerate 跨行业企业   ~(L <uFU V  
  C (134)consistency concept 一致性概念   ~S<F  
  C (135)consolidated accounts 合并报表   6!Ap;O^*  
  C (136)consolidation accounting 合并会计   GCmVmOdKr  
  C (137)consortium 财团   X/C54%T ~  
  C (138)contingency plan 应急计划   & m ";D  
  C (139)contingent liabilities 或有负债   5&7?0h+I  
  C (140)continuous operation 连续生产   (]# JpQ  
  C (141)contra 抵消   0yEyt7 ~@  
  C (142)contract cost 合同成本   E`LIENm  
  C (143)contract costing 合同成本计算   "{1}  
  C (144)contribution 贡献毛益   Tx&qp#FS  
  C (145)contribution centre 贡献中心   !D]6Cq  
  C (146)contribution chart 贡献图   97@?Q I}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [8(9.6f  
  C (148)contribution to salesration 贡献毛益对销售比率   R^w >aZ oJ  
  C (149)control 控制   ri_6 wbPp  
  C (150)control account 控制帐户   b|C,b"$N0  
  C (151)control limits 控制限度   0 GLB3I >  
  C (152)controllability concept 可控制概念   h4xf%vA(;  
  C (153)controllable cost 可控制成本   mJ#B<I'  
  C (154)conversion cost 加工成本   x#x O {  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6P[ O8  
  C (156)corporate appraisal 公司评估   % QcG^R  
  C (157)corporate planning 公司计划   p!5JO4F$  
  C (158)corporate social reporting 公司社会报告   -O q=J;  
  C (159)corporation 股份公司   '/)_{Ly  
  C (160)cost 成本   x)Om[jZE  
  C (161)cost account 成本帐户   rcb/X`l=  
  C (162)cost accounting 成本会计   "I 1M$^8n  
  C (163)cost accounting manual 成本手册   ${H&Q*  
  C (164)cost accounts calendar 成本报表的日历时间   m##z  
  C (165)cost adjustment 成本调整   /bj`%Q.n  
  C (166)cost allocation 成本分配   ,lGwW8$R  
  C (167)cost apportionment 成本分摊   YedipYG9;  
  C (168)cost attribution 成本归属   W}i$f -K  
  C (169)cost audit 成本审计   a-A4xL.gm  
  C (170)cost behaviour 成本性态   D&lXi~Z%.  
  C (171)cost benefit analysis 成本效益分析   rMFf8D(Y  
  C (172)cost center 成本中心   9w<_XXQ  
  C (173)cost driver 成本动因
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