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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 !cyrt<  
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  1.audit   审计 gZ,h9 5'  
  2.attestation   鉴证 ,>a!CnK=  
  3.credibility   可信赖程度 6<];}M_{  
  4.audit of financial statements 财务报表审计 v1OVrk>s>  
  5.agreed-upon procedures 执行商定程序 YhN<vZ}U!~  
  6.high levels of assurance 高水平保证 Pao^>rj  
  7.compilation 编制 V+E8{| dYL  
  8.reliability 可靠性 v76Gwu$ d  
  9.relevance 相关性 f*o  
  10.professional skepticism 职业谨慎 4Hj)Av <O(  
  11.objectivity 客观性 z{rV|vQ  
  12. professional competence 专业胜任能力 xnZnbgO+  
  13.Senior/CPA-in-charge 项目经理 *:n~j9V-  
  14.audit engagement letter 业务约定书 =0ZRG p  
  15.recurring audit 连续审计 ..)J6L5l  
  16.the client 委托人 +8Lbz^#  
  17.change CPA 更换注册会计 {<,%_pJR  
  18.the existing CPA 现任注册会计师 3a?-UT!  
  19.the successor CPA 后任注册会计师 FCE y1^u  
  20.the preceding CPA前任注册会计师 B)JMughq_  
  21.issue the audit report 出具审计报告 Ek{QNlQ]4  
  22.expert 专家 MGR:IOTa  
  23.the board of directors 董事会 7iP+!e}$.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >C|pY6  
  25.assess material misstatement risks评估重大错报风险 ybBmg'198  
  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 6.D|\;9{c  
  27.a general knowledge of —— 初步了解―――的情况 d_!Z /M,  
  28.a more knowledge of—— 进一步了解的情况 W+ S~__K  
  29.the prior year‘s working papers 以前年度工作底稿 Tv=lr6t8  
  30.minutes of meeting 会议纪要  q+L'h8  
  31.business risks 经营风险 dCd~ ]CI  
  32.appropriateness 适当性  <mn[-  
  33.accounting estimate 会计估计 Z`S# > o  
  34.management representations 管理层声明 hq=;ZI  
  35.going concern assumption 持续经营假设 u} ot-!}Q  
  36.audit plan 审计计划 xi5"?*&Sb  
  37.significant audit areas 重点审计领域 bk0>f   
  38.error 错误 7:jLZ!mgi  
  39.fraud舞弊 #t ;`   
  40.modified or additional procedures 修改或追加审计程序 d0(zB5'}  
  41.misappropriation of assets 侵占资产 W@d&X+7e  
  42.transactions without substance 虚假交易 =D`8,n [  
  43.unusual pressures 异常压力 AF'<  
  44.the suspected noncompliance 涉嫌存在违法行为 ~:DL{ZeEb  
  45.materialiy 重要性 xuioU  
  46.exceed the materiality level 超过重要性水平 _(N+z.  
  47.approach the materiality level 接近重要性水平 f^F;`;z  
  48.an acceptably low level 可接受水平 PgkU~68`  
  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 o2!738  
  50.misstatements or omissions 错报或漏报 N"70P/  
  51.aggregate 总计 =~1EpZ  
  52.subsequent events 期后事项 =[( 34#  
  53.adjust the financial statements 调整财务报表 FNQ<k[#K'~  
  54.perform additional audit procedures 实施追加的审计程序 }S> 4.8  
  55.audit risk 审计风险 gm9*z.S\'  
  56.detection risk 检查风险  2v{WX  
  57.inappropriate audit opinion 不适当的审计意见 "_WN[jm  
  58.material misstatement 重大的错报 nfEb u4|  
  59.tolerable misstatement 可容忍错报 <*( Z}p  
  60.the acceptable level of detection risk 可接受的检查风险 #V>R#Oh}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `2.c=,S{  
  62.simall business 小规模企业 OC=& !<  
  63.accounting system 会计系统 RAW;ze*"  
  64.test of control 控制测试 *vb"mB  
  65.walk-through test 穿行测试 (0 T!- hsP  
  66.communication 沟通 =5|7S&{  
  67.flow chart 流程图 }3#\vn0gT  
  68.reperformance of internal control 重新执行 [IYVrT&C'  
  69.audit evidence 审计证据 AQ,lLn+  
  70.substantive procedures 实质性程序 <],{at` v  
  71.assertions 认定 2*Qv6 :qK  
  72.esistence 存在 zgb$@JC  
  73.occurrence 发生 UoT`/.  
  74.completeness 完整性 .+:iAnf  
  75.rights and obligations 权利和义务 6v)TCj/  
  76.valuation and allocation 计价和分摊 q`<vY'&1  
  77.cutoff 截止 x UdF.c  
  78.accuracy 准确性 }5 rR^ryA  
  79.classification 分类 !5ps,+o  
  80.inspection 检查 z!}E2j_9P  
  81.supervision of counting 监盘 xC)bW,%  
  82.observation 观察 h^3gYL7O6  
  83.confirmation 函证 5u$.!l8Nl  
  84.computation 计算 n>'(d*[e&  
  85.analytical procedures 分析程序 _b&|0j:Ud  
  86.vouch 核对 Wiis<^)  
  87.trace 追查 J M`w6}  
  88.audit sampling 审计抽样 YmV/[{  
  89.error 误差 qAjtvc2  
  90.expected error 预期误差 NUsxMhP  
  91.population 总体 8C3k: D[  
  92.sampling risk 抽样风险 {)" 3  
  93.non- sampling risk 非抽样风险 qb "S   
  94.sampling unit 抽样单位 :>&q?xvA  
  95.statistical sampling 统计抽样 tq L(H25z  
  96.tolerable error 可容忍误差 u&zY>'}zm  
  97.the risk of under reliance 信赖不足风险 qDdO-fPev  
  98.the risk of over reliance 信赖过度风险 rS1gFGrj  
  99.the risk of incorrect rejection 误拒风险 NW\CEJV  
  100. the risk of incorrect acceptance 误受风险 gVG^R02#<k  
  101.working trial balance 试算平衡表 {5 dVK  
  102.index and cross-referencing 索引和交叉索引 *)K 5<}V  
  103.cash receipt 现金收入 |1@O>GG  
  104.cash disbursement 现金支出 ? }HK!feU  
  105.bank statement 银行对账单 E+L 7[  
  106.bank reconciliation 银行存款余额调节表 <pX?x3-'  
  107.balance sheet date 资产负债表日 ^to*ET{0  
  108.net realizable value 可变现净值 o5Oig  
  109.storeroom 仓库 !f~a3 {;j  
  110.sale invoice 销售发票 un "I  
  111.price list 价目表 J9T2 p\5  
  112.positive confirmation request 积极式询证函 $?GggP d  
  113.negative confirmation request 消极式询证函 XM]m%I  
  114.purchase requisition 请购单 m212 gc0u  
  115.receiving report 验收报告 i%i~qTN  
  116.gross margin 毛利 5:@bNNX'j  
  117.manufacturing overhead 制造费用 XFhH+4#]  
  118.material requisition 领料单 YmljHQP  
  119.inventory-taking 存货盘点 pBqf+}g4  
  120.bond certificate 债券 +5y^c |L0  
  121.stock certificate 股票 R_EU|a  
  122.audit report 审计报告 B!'K20"gF  
  123.entity 被审计单位 VzG|Xtco [  
  124.addressee of the audit report 审计报告的收件人 l,@>J9}Se  
  125.unqualified opinion 无保留意见 fJ}e  
  126.qualified opinion 保留意见 PZ]tl  
  127.disclaimer of opinion 无法表示意见 P'~`2W0sz  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   J jAxNviG  
  A (2)absorbed overhead 已吸收制造费用 ~n 'A1  
  A (3)absorption costing 吸收成本计算 ,6+j oKe-  
  A (4)account 账户,报表   ,M.C]6YMr  
  A (5)accounting postulate 会计假设   hDXTC_^s  
  A (6)accounting series release 会计公告文件   t 24`*'  
  A (7)accounting valuation 会计计价   J^8j|%h%e  
  A (8)account sale 承销清单 TuwP'g[  
  A (9)accountability concept 经营责任概念   (;fJXgj.  
  A (10)accountancy 会计职业   w:zo \  
  A (11)accountant 会计师   h8V*$  
  A (12)accounting 会计   w UvE  
  A (13)agency cost 代理成本   eU"yF >6'  
  A (14)accounting bases 会计基础   QSaDa@O V  
  A (15)accounting manual 会计手册   "leSQ  
  A (16)accounting period 会计期间   CPZ{  
  A (17)accounting policies 会计方针   5*z>ez2YQ7  
  A (18)accounting rate of return 会计报酬率   Tg)F.):  
  A (19)accounting reference date 会计参照日   A"*=K;u/|m  
  A (20)accounting reference period 会计参照期间   G 2`YZ\  
  A (21)accrual concept 应计概念   S257+ K9  
  A (22)accrual expenses 应计费用   9~V'Wev  
  A (23)acid test ration 速动比率(酸性测试比率)   KR.;X3S}  
  A (24)acquisition 购置   3,i j@P  
  A (25)acquisition accounting 收购会计   A f`Kg-c_(  
  A (26)activity based accounting 作业基础成本计算   6 lzjaW5h  
  A (27)adjusting events 调整事项   @!iS`u  
  A (28)administrative expenses 行政管理费   JpXv+V  
  A (29)advice note 发货通知    %lj5Ol j  
  A (30)amortization 摊销   ..yV=idI  
  A (31)analytical review 分析性检查   <0';2yP"  
  A (32)annual equivalent cost 年度等量成本法   IJf%OA>v  
  A (33)annual report and accounts 年度报告和报表   >33=0<  
  A (34)appraisal cost 检验成本   _qB ._  
  A (35)appropriation account 盈余分配账户   t'K+)OK  
  A (36)articles of association 公司章程细则   % Z6Q/+#fn  
  A (37)assets 资产   yl$Ko  
  A (38)assets cover 资产保障   bg~CV&]M  
  A (39)asset value per share 每股资产价值   2*snMA  
  A (40)associated company 联营公司   72$S'O%,0  
  A (41)attainable standard 可达标准   RZW=z}T+H  
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 A (42)attributable profit 可归属利润   NLZ5 5yo$  
  A (43)audit 审计   _sy{rnaqvb  
  A (44)audit report 审计报告   "e-z 2G@z  
  A (45)auditing standards 审计准则   r2:{r`ocM  
  A (46)authorized share capital 额定股本   ue8 @=}  
  A (47)available hours 可用小时   bB4FjC':  
  A (48)avoidable costs 可避免成本 P 0\`4Cr!  
  B (49)back-to-back loan 易币贷款   TX5??o  
  B (50)backflush accounting 倒退成本计算   4$^mLD$>  
  B (51)bad debts 坏帐   kO)Y|zQ  
  B (52)bad debts ratio 坏帐比率   }wo:1v8J  
  B (53)bank charges 银行手续费   aH;AGbp  
  B (54)bank overdraft 银行透支   pnu?=.O  
  B (55)bank reconciliation 银行存款调节表   J>R $K  
  B (56)bank statement 银行对账单   NioqJG?p  
  B (57)bankruptcy 破产   u""26k51  
  B (58)basis of apportionment 分摊基础   [xGwqa03  
  B (59)batch 批量   4lPO*:/  
  B (60)batch costing 分批成本计算   w*{{bISw|  
  B (61)beta factor B(市场)风险因素   aUL7 ]'q}  
  B (62)bill 账单   8`S1E0s  
  B (63)bill of exchange 汇票   >!5RY8+  
  B (64)bill of landing 提单   v[|-`e*  
  B (65)bill of materials 用料预计单   }S iR;2W  
  B (66)bill payable 应付票据   Q>L(=j2t  
  B (67)bill receivable 应收票据   x((u  
  B (68)bin card 存货记录卡   ((Av3{05H&  
  B (69)bonus 红利   e oE)Mq  
  B (70)book-keeping 薄记   ,~7~ S"  
  B (71)Boston classification 波士顿分类   f5//?ek  
  B (72)breakeven chart 保本图   a;5clonB  
  B (73)breakeven point 保本点   ~g{1lcqQP  
  B (74)breaking-down time 复位时间   gjsks (x  
  B (75)budget 预算   wMkHx3XD  
  B (76)budget center 预算中心   1E$\&*(  
  B (77)budget cost allowance 预算成本折让   =WUNBav  
  B (78)budget manual 预算手册   {_tq6ja-<  
  B (79)budget period 预算期间   b81^756  
  B (80)budgetary control 预算控制   'g <"@SS+  
  B (81)budgeted capacity 预算生产能力   -e$ T}3IV  
  B (82)burden 制造费用   yVVyWte,  
  B (83)business center 经营中心   Z>UM gu3c  
  B (84)business entity 营业个体   q-CgX wU  
  B (85)business unit 经营单位   Tf=1p1!3  
 B (86)buy-out management 管理性购买产权   B _ J2Bf  
  B (87)by-product 副产品 m>Z3p7!N}  
  C (88)called-up share capital 催缴股本   H3!9H  
  C (89)capacity 生产能力   oM1C/=8   
  C (90)capacity ratios 生产能力比率   h}| .#!C3  
  C (91)capital 资本   q-^{2.ftcx  
  C (92)capital assets pricing model资本资产计价模式   kJ%a;p`O  
  C (93)capital commitment 承诺资本   l`#rhuy`  
  C (94)capital employed 已运用的资本   gs+n J+b  
  C (95)capital expenditure 资本支出   #-b}QhxH  
  C (96)capital expenditureauthorization 资本支出核准   S['rTuk  
  C (97)capital expenditure control 资本支出控制   _x|R`1`  
  C (98)capital expenditure proposal资本支出申请   DI(XB6  
  C (99)capital funding planning 资本基金筹集计划   x _kT Wq  
  C (100)capital gain 资本收益   VN09g&  
  C (101)capital investment appraisal资本投资评估   , 2U  
  C (102)capital maintenance 资本保全   t"9r`0>  
  C (103)capital resource planning 资本资源计划   J>+\a1{  
  C (104)capital surplus 资本盈余   '_Q';T_n99  
  C (105)capital turnover 资本周转率   Uo9@Y{<B  
  C (106)card 记录卡   7[ n |3  
  C (107)cash 现金   )" Z|x  
  C (108)cash account 现金账户   rR  ^o  
  C (109)cash book 现金账薄   HoX={^aG%  
  C (110)cash cow 金牛产品   ;TC]<N.YJT  
  C (111)cash flow 现金流量   cSv;HN:  
  C (112)cash discounted 现金贴现   daCkjDGl\  
  C (113)cash flow budget 现金流量预算   'I}wN5`  
  C (114)cash flow statement 现金流量表   6J- /%  
  C (115)cash ledger 现金分类账   \PZ;y=]p}  
  C (116)cash limit 现金限额   [xb'73  
  C (117)CCA 现时成本会计   UdcV<#  
  C (118)center 中心   yD$d^/:  
  C (119)changeover time 变更时间   S.>fB7'(?=  
  C (120)chartered entity 特许经济个体   +t-_FbFh3D  
  C (121)cheque 支票   NZG ^B/  
  C (122)cheque register 支票登记薄   T+gH38!e  
  C (123)coin analysis 零钱分类   ?ecR9X k  
  C (124)classification 分类   3A0Qjj=  
  C (125)clock card 工时卡   mQt0?c _  
  C (126)code 代码   2zbn8tO  
  C (127)commitment accounting 承诺确认会计   d~6UJ=]@8  
  C (128)common cost 共同成本   w`< {   
  C (129)company limited byguarantee 有限担保责任公司   <Vt"%C  
C (130)company limited shares 股份有限公司   `tuGy}S2  
  C (131)competitive position 竞争能力状况   a".iVf6y  
  C (132)concept 概念   }Q9+krrow  
  C (133)conglomerate 跨行业企业   cb|hIn\>7  
  C (134)consistency concept 一致性概念   !K2QD[x  
  C (135)consolidated accounts 合并报表   X R<g~&h  
  C (136)consolidation accounting 合并会计   a6A~, 68/V  
  C (137)consortium 财团   `|&0j4(Pg  
  C (138)contingency plan 应急计划   ,* \s  
  C (139)contingent liabilities 或有负债   =eS?`|  
  C (140)continuous operation 连续生产   Pd;8<UMk  
  C (141)contra 抵消   ;jQ^8 S  
  C (142)contract cost 合同成本   jUZ$vyT  
  C (143)contract costing 合同成本计算   hW~UJ/$  
  C (144)contribution 贡献毛益   :)4c_51 `  
  C (145)contribution centre 贡献中心   _V8;d v8  
  C (146)contribution chart 贡献图   aMT=pGU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oO7)7$|1  
  C (148)contribution to salesration 贡献毛益对销售比率   2[1t )EW  
  C (149)control 控制   uK# 2vgT  
  C (150)control account 控制帐户   a-nn[ j  
  C (151)control limits 控制限度   }G^'y8U  
  C (152)controllability concept 可控制概念   {wk#n .c  
  C (153)controllable cost 可控制成本   !,Cbb }  
  C (154)conversion cost 加工成本   PQ;9iv  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L?M x"  
  C (156)corporate appraisal 公司评估   WuI$   
  C (157)corporate planning 公司计划   e%)MI AS0  
  C (158)corporate social reporting 公司社会报告   |#BN!kc  
  C (159)corporation 股份公司   x|c_(  
  C (160)cost 成本   WlW%z(RC  
  C (161)cost account 成本帐户   ~e)"!r  
  C (162)cost accounting 成本会计   G JU9[  
  C (163)cost accounting manual 成本手册   nWK7*  
  C (164)cost accounts calendar 成本报表的日历时间   TI2K_'  
  C (165)cost adjustment 成本调整   OwNo$b]h`  
  C (166)cost allocation 成本分配   f)Y~F/[$P  
  C (167)cost apportionment 成本分摊   4hfq7kq7(  
  C (168)cost attribution 成本归属   Ek_<2!%X  
  C (169)cost audit 成本审计   M^ e}w!U  
  C (170)cost behaviour 成本性态   r XBC M  
  C (171)cost benefit analysis 成本效益分析   c/j+aj0.v  
  C (172)cost center 成本中心   %2B1E( r%M  
  C (173)cost driver 成本动因
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