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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 M<"D!h9YP  
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  1.audit   审计 TI332,eL  
  2.attestation   鉴证 vF,l?cU~  
  3.credibility   可信赖程度 `4CRpz  
  4.audit of financial statements 财务报表审计 ;IT^SHym  
  5.agreed-upon procedures 执行商定程序 RjDFc:bB  
  6.high levels of assurance 高水平保证 yrjm0BM#  
  7.compilation 编制 llzl-2` /  
  8.reliability 可靠性 R|suBF3  
  9.relevance 相关性 9\8 ""-  
  10.professional skepticism 职业谨慎 [3.rG!Na  
  11.objectivity 客观性 C\{4<:<_&  
  12. professional competence 专业胜任能力 ,J|};s+  
  13.Senior/CPA-in-charge 项目经理 }=U\v'%m  
  14.audit engagement letter 业务约定书 4v>V7T.  
  15.recurring audit 连续审计 Cv|:.y  
  16.the client 委托人 yS*PS='P  
  17.change CPA 更换注册会计 so7;h$h!H  
  18.the existing CPA 现任注册会计师 ,"'agg:St  
  19.the successor CPA 后任注册会计师 i"'k|TGW^  
  20.the preceding CPA前任注册会计师 3{ci]h`:y8  
  21.issue the audit report 出具审计报告 ' |Oi#S  
  22.expert 专家 +FiV!nRkZ  
  23.the board of directors 董事会 &l Q j?]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `&_qK~&/X  
  25.assess material misstatement risks评估重大错报风险 Z8 T{Xw6%  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =9c24j  
  27.a general knowledge of —— 初步了解―――的情况 :.dQY=6I  
  28.a more knowledge of—— 进一步了解的情况 #xc[)Y,W  
  29.the prior year‘s working papers 以前年度工作底稿 c:0$ M w=  
  30.minutes of meeting 会议纪要 ^T5c^ M8o  
  31.business risks 经营风险 `# R$  
  32.appropriateness 适当性 BXdT;b"J(  
  33.accounting estimate 会计估计 8X%;29tow  
  34.management representations 管理层声明 R:e:B7O~0  
  35.going concern assumption 持续经营假设 "\9@gfsp)  
  36.audit plan 审计计划 7@sWT<P  
  37.significant audit areas 重点审计领域 I$Z"o9"  
  38.error 错误 H.9J}k1S  
  39.fraud舞弊 `drvu?F  
  40.modified or additional procedures 修改或追加审计程序 ! >:O3*/  
  41.misappropriation of assets 侵占资产 t3M/ThIE  
  42.transactions without substance 虚假交易 !-QKh aY  
  43.unusual pressures 异常压力 ={fi&j  
  44.the suspected noncompliance 涉嫌存在违法行为 =y':VIVJC  
  45.materialiy 重要性 Qu\E/T`  
  46.exceed the materiality level 超过重要性水平 HV sIbQS  
  47.approach the materiality level 接近重要性水平 $d"6y  
  48.an acceptably low level 可接受水平 `<K#bDU;a  
  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 yqK82z5U*R  
  50.misstatements or omissions 错报或漏报 @ +7'0[y?  
  51.aggregate 总计 %=]{~5f>  
  52.subsequent events 期后事项 ^I0SfZ'Y  
  53.adjust the financial statements 调整财务报表 HZ|6&9w e  
  54.perform additional audit procedures 实施追加的审计程序 4uz\Me(  
  55.audit risk 审计风险 "-hgeQX  
  56.detection risk 检查风险 }$7Hf+G  
  57.inappropriate audit opinion 不适当的审计意见 k @ Hu0x  
  58.material misstatement 重大的错报 A$5T3j'  
  59.tolerable misstatement 可容忍错报 sK\?i3<?  
  60.the acceptable level of detection risk 可接受的检查风险 M6e"4Gh  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 'g^]ZTxb  
  62.simall business 小规模企业 ?FA:K0H?zl  
  63.accounting system 会计系统 $Ec;w ~e  
  64.test of control 控制测试 q%JV"9,  
  65.walk-through test 穿行测试 nhIITfJJ  
  66.communication 沟通 ,^+3AT  
  67.flow chart 流程图 HsO= %bb  
  68.reperformance of internal control 重新执行 ht1 jrCe  
  69.audit evidence 审计证据 _ pJU~8  
  70.substantive procedures 实质性程序 83 S],L  
  71.assertions 认定 4yknX% [  
  72.esistence 存在 d`:0kOF+  
  73.occurrence 发生 aqMZ%~7  
  74.completeness 完整性 6@T_1  
  75.rights and obligations 权利和义务 vOqYt42  
  76.valuation and allocation 计价和分摊 #>233<  
  77.cutoff 截止 74KFsir@  
  78.accuracy 准确性 [iDa6mcth  
  79.classification 分类 BFMM6-Ve  
  80.inspection 检查 PKwx)! Rz  
  81.supervision of counting 监盘 %o?fE4o'  
  82.observation 观察 jReI+ pS  
  83.confirmation 函证 r}vr E ^Q  
  84.computation 计算 rf9RG!  
  85.analytical procedures 分析程序 t >8t|t+  
  86.vouch 核对 ~[[a7$_4  
  87.trace 追查 [0 W^|=#K  
  88.audit sampling 审计抽样  ztTpMj  
  89.error 误差 /kn t5  
  90.expected error 预期误差 t$}+oCnkv  
  91.population 总体 X=DJOepH'  
  92.sampling risk 抽样风险 vbSz&+52;  
  93.non- sampling risk 非抽样风险 6!bf,T]  
  94.sampling unit 抽样单位 &Z f@vD  
  95.statistical sampling 统计抽样 M HgS5b2  
  96.tolerable error 可容忍误差 A\=:h  AQ  
  97.the risk of under reliance 信赖不足风险 &AoWT:Ea  
  98.the risk of over reliance 信赖过度风险 ^c=@2#^\  
  99.the risk of incorrect rejection 误拒风险 OyH:  
  100. the risk of incorrect acceptance 误受风险 d 5Il0sG  
  101.working trial balance 试算平衡表 wo?C 7,-x  
  102.index and cross-referencing 索引和交叉索引 ok7DI  
  103.cash receipt 现金收入 x[)S3U J  
  104.cash disbursement 现金支出 MxCs0::w  
  105.bank statement 银行对账单 2[W Qq)\  
  106.bank reconciliation 银行存款余额调节表 #Uudx~b  
  107.balance sheet date 资产负债表日 '2%hc\P6P  
  108.net realizable value 可变现净值 2)U3/TNe  
  109.storeroom 仓库 MM^tk{2?.  
  110.sale invoice 销售发票 YGxdYwBwf  
  111.price list 价目表 ntj Und&v\  
  112.positive confirmation request 积极式询证函 ~M <4HC  
  113.negative confirmation request 消极式询证函 ~ 9'64  
  114.purchase requisition 请购单 b?r0n]  
  115.receiving report 验收报告 bjR&bIA:  
  116.gross margin 毛利 6jKM,%l  
  117.manufacturing overhead 制造费用 K7CiICe  
  118.material requisition 领料单 {8t;nsdm!  
  119.inventory-taking 存货盘点 IQH;`+  
  120.bond certificate 债券 1Ce:<.99B  
  121.stock certificate 股票 !'+t)h9^  
  122.audit report 审计报告 h>\}-|Ek  
  123.entity 被审计单位 TsR20P@  
  124.addressee of the audit report 审计报告的收件人 ,PY<AI^59  
  125.unqualified opinion 无保留意见 {a>)VZw_#  
  126.qualified opinion 保留意见 `5>IvrzXrK  
  127.disclaimer of opinion 无法表示意见 BL]^+KnP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   uz*C`T0:rj  
  A (2)absorbed overhead 已吸收制造费用 *aTM3k)Zs  
  A (3)absorption costing 吸收成本计算 ~r!jVK>^  
  A (4)account 账户,报表   NeNKOW#X  
  A (5)accounting postulate 会计假设   R/P.m~ ?  
  A (6)accounting series release 会计公告文件   3?fya8W<  
  A (7)accounting valuation 会计计价   {Q4=GrS  
  A (8)account sale 承销清单 KnbP@!+c  
  A (9)accountability concept 经营责任概念   4}8Xoywi1  
  A (10)accountancy 会计职业   I]T-}pG  
  A (11)accountant 会计师   gAR];(*  
  A (12)accounting 会计   <nIU]}q  
  A (13)agency cost 代理成本   Th"7p:SE?  
  A (14)accounting bases 会计基础   0{Tf;a<  
  A (15)accounting manual 会计手册   J_`.w  
  A (16)accounting period 会计期间   %S@XY3jZY  
  A (17)accounting policies 会计方针   TzPVO>s  
  A (18)accounting rate of return 会计报酬率   b"x:IDW qG  
  A (19)accounting reference date 会计参照日   O" T1=4  
  A (20)accounting reference period 会计参照期间   I</Nmgf  
  A (21)accrual concept 应计概念   !3Pl]S~6!  
  A (22)accrual expenses 应计费用   '"I"D9;9  
  A (23)acid test ration 速动比率(酸性测试比率)   /oWB7l&  
  A (24)acquisition 购置   ` 3<#DZ;!  
  A (25)acquisition accounting 收购会计   GTLlQy)'=  
  A (26)activity based accounting 作业基础成本计算   6Q\n<&,{  
  A (27)adjusting events 调整事项   hI/p9 `w  
  A (28)administrative expenses 行政管理费   !hJ%{.  
  A (29)advice note 发货通知   k 9s3@S  
  A (30)amortization 摊销   K)^.96{/@  
  A (31)analytical review 分析性检查   3aW4Gs<g  
  A (32)annual equivalent cost 年度等量成本法   sYXVSNonm  
  A (33)annual report and accounts 年度报告和报表   iPE-j#|  
  A (34)appraisal cost 检验成本   S$V'_  
  A (35)appropriation account 盈余分配账户   po{f*}gas]  
  A (36)articles of association 公司章程细则   D4`7,JC}<  
  A (37)assets 资产   d[ {=/~0  
  A (38)assets cover 资产保障   LV9\  
  A (39)asset value per share 每股资产价值   783a Z8  
  A (40)associated company 联营公司   ?5Lom#^  
  A (41)attainable standard 可达标准   R|tjvp-[}  
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 A (42)attributable profit 可归属利润   {_Wtk@  
  A (43)audit 审计   RCoz;|c`P  
  A (44)audit report 审计报告   Z^#7&Pv0  
  A (45)auditing standards 审计准则   {%~Sbcq4F  
  A (46)authorized share capital 额定股本   F7=a|g  
  A (47)available hours 可用小时   u*H2kn[DU  
  A (48)avoidable costs 可避免成本 %f?#) 01>  
  B (49)back-to-back loan 易币贷款   sp AYb<  
  B (50)backflush accounting 倒退成本计算   |"l g4S%  
  B (51)bad debts 坏帐   5%+T~ E*  
  B (52)bad debts ratio 坏帐比率   {>5c,L$  
  B (53)bank charges 银行手续费   ]_#[o S  
  B (54)bank overdraft 银行透支   r?H {Y3 ,  
  B (55)bank reconciliation 银行存款调节表   b/E1v,/<  
  B (56)bank statement 银行对账单   XjL( V1  
  B (57)bankruptcy 破产   ? BBD k  
  B (58)basis of apportionment 分摊基础   idz6m]{~yT  
  B (59)batch 批量   vUj7rDT|  
  B (60)batch costing 分批成本计算   K@ W~  
  B (61)beta factor B(市场)风险因素   $YL} rM  
  B (62)bill 账单   <sd Qvlx$-  
  B (63)bill of exchange 汇票   ~>)cY{wE_  
  B (64)bill of landing 提单   ?p\'S w:  
  B (65)bill of materials 用料预计单   >>&~;PG[  
  B (66)bill payable 应付票据   <o p !dS  
  B (67)bill receivable 应收票据   !L>'g  
  B (68)bin card 存货记录卡   l *pCG`@J#  
  B (69)bonus 红利   }p."7(  
  B (70)book-keeping 薄记   #1 6)7  
  B (71)Boston classification 波士顿分类   {"s9A&  
  B (72)breakeven chart 保本图   [NC^v.[1[  
  B (73)breakeven point 保本点   %M~Ugv_4v  
  B (74)breaking-down time 复位时间   6V!yfps)  
  B (75)budget 预算   T,j xIFrF  
  B (76)budget center 预算中心   I%p Q2T$;  
  B (77)budget cost allowance 预算成本折让   iSHNt0Nl  
  B (78)budget manual 预算手册   A@&+!sO  
  B (79)budget period 预算期间   b>;5#OQfn  
  B (80)budgetary control 预算控制   awMm&8cIM  
  B (81)budgeted capacity 预算生产能力   5wr0+Xo  
  B (82)burden 制造费用   i Ri1E;  
  B (83)business center 经营中心   R],,-  
  B (84)business entity 营业个体   h&[!CtPm  
  B (85)business unit 经营单位   !/Hln;{  
 B (86)buy-out management 管理性购买产权   lD\lFN(:  
  B (87)by-product 副产品 <XGOcekG  
  C (88)called-up share capital 催缴股本   us$~6  
  C (89)capacity 生产能力   Tf*X\{"  
  C (90)capacity ratios 生产能力比率   D[yaAG<  
  C (91)capital 资本   %p^C,B{7w  
  C (92)capital assets pricing model资本资产计价模式   vP pbm  
  C (93)capital commitment 承诺资本   c]&(h L  
  C (94)capital employed 已运用的资本   o"TEmZUP  
  C (95)capital expenditure 资本支出   9?l( }S`  
  C (96)capital expenditureauthorization 资本支出核准   0jE,=<W0>  
  C (97)capital expenditure control 资本支出控制   z_ r W1?|  
  C (98)capital expenditure proposal资本支出申请   oa47TqFt  
  C (99)capital funding planning 资本基金筹集计划   >0B [  
  C (100)capital gain 资本收益   dzggl(  
  C (101)capital investment appraisal资本投资评估   @v@'8E Q  
  C (102)capital maintenance 资本保全   $ 'HiNP {c  
  C (103)capital resource planning 资本资源计划   \fh.D/@  
  C (104)capital surplus 资本盈余   a]$KI$)e  
  C (105)capital turnover 资本周转率   cXtL3T+  
  C (106)card 记录卡   C6Dq7~{B  
  C (107)cash 现金   m6aoh^I  
  C (108)cash account 现金账户   R4p bi=  
  C (109)cash book 现金账薄   u.$.RkNMQ  
  C (110)cash cow 金牛产品    LBw,tP  
  C (111)cash flow 现金流量   ml\7JW6Rx  
  C (112)cash discounted 现金贴现   vAU ^<$D27  
  C (113)cash flow budget 现金流量预算   cb|`)"<HN  
  C (114)cash flow statement 现金流量表   F1gDeLmJ  
  C (115)cash ledger 现金分类账   {ZN{$Ad3/  
  C (116)cash limit 现金限额   j@2 -^q:`  
  C (117)CCA 现时成本会计   rTW1'@E  
  C (118)center 中心   /vSFQ}W  
  C (119)changeover time 变更时间   K.*zqQKlI|  
  C (120)chartered entity 特许经济个体   Xgr|~(^  
  C (121)cheque 支票   Lp1wA*  
  C (122)cheque register 支票登记薄   Ff%m.A8d,4  
  C (123)coin analysis 零钱分类   V ;"?='vVe  
  C (124)classification 分类   eAm7*2  
  C (125)clock card 工时卡   (f $Y0;v>}  
  C (126)code 代码   |0A n| 18  
  C (127)commitment accounting 承诺确认会计   oKzV!~{0M;  
  C (128)common cost 共同成本   U yTq(7uo  
  C (129)company limited byguarantee 有限担保责任公司   7q$9\RR5  
C (130)company limited shares 股份有限公司   /8J2,8vZ  
  C (131)competitive position 竞争能力状况   )<IbQH|_  
  C (132)concept 概念   D[:7B:i  
  C (133)conglomerate 跨行业企业   _ 4Hf?m7z  
  C (134)consistency concept 一致性概念   ?W%3>A  
  C (135)consolidated accounts 合并报表   V>4 !fD=  
  C (136)consolidation accounting 合并会计   UU$ +DL  
  C (137)consortium 财团   [Z~>7ayF+)  
  C (138)contingency plan 应急计划   JI@~FD&  
  C (139)contingent liabilities 或有负债   75I* &Wl  
  C (140)continuous operation 连续生产   ;cxYX/fJ  
  C (141)contra 抵消   ,7 >_Lp_v  
  C (142)contract cost 合同成本   g)u2  
  C (143)contract costing 合同成本计算   8t9sdqM/C  
  C (144)contribution 贡献毛益   NM[w=  
  C (145)contribution centre 贡献中心   \#G`$JD  
  C (146)contribution chart 贡献图   "c1vW<;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   WNlWigwYl  
  C (148)contribution to salesration 贡献毛益对销售比率   T*|?]k 8@*  
  C (149)control 控制   )u3<lpoTy  
  C (150)control account 控制帐户   2!{CNt.-  
  C (151)control limits 控制限度   d=N5cCqq  
  C (152)controllability concept 可控制概念   r$G;^  
  C (153)controllable cost 可控制成本   yd#4b`8U`  
  C (154)conversion cost 加工成本   [ivJ&'vB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   89+m?H]K  
  C (156)corporate appraisal 公司评估   %6kD^K-  
  C (157)corporate planning 公司计划   cf@:rHB}  
  C (158)corporate social reporting 公司社会报告   kf&id/|  
  C (159)corporation 股份公司   )x?F1/  
  C (160)cost 成本   $o {f)'.>n  
  C (161)cost account 成本帐户   Lr40rLx;u  
  C (162)cost accounting 成本会计   C0KP,JS&  
  C (163)cost accounting manual 成本手册   _pjpPSV6J  
  C (164)cost accounts calendar 成本报表的日历时间   YC*S;q  
  C (165)cost adjustment 成本调整   'X@j  
  C (166)cost allocation 成本分配   TX*s T  
  C (167)cost apportionment 成本分摊   RrKs!2sCT  
  C (168)cost attribution 成本归属   7QQ1oPV  
  C (169)cost audit 成本审计   > *vI:MG8  
  C (170)cost behaviour 成本性态   S WYiI  
  C (171)cost benefit analysis 成本效益分析   [eG- &u  
  C (172)cost center 成本中心   jO!!. w  
  C (173)cost driver 成本动因
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