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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 AtT"RG-6  
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  1.audit   审计 lT3|D?sF  
  2.attestation   鉴证 ~K%k 0kT  
  3.credibility   可信赖程度 *@~`d*d  
  4.audit of financial statements 财务报表审计 XK3!V|y`  
  5.agreed-upon procedures 执行商定程序 ?4MSgu  
  6.high levels of assurance 高水平保证  kMqD iJ  
  7.compilation 编制 PJ0Jjoh"Y  
  8.reliability 可靠性 cp|:8 [  
  9.relevance 相关性 o[n<M> @  
  10.professional skepticism 职业谨慎 Tfr`?:yF  
  11.objectivity 客观性 W1;=J^<&1  
  12. professional competence 专业胜任能力 9D%qXU  
  13.Senior/CPA-in-charge 项目经理 l_ZO^E~D_  
  14.audit engagement letter 业务约定书 pqOA/^ar  
  15.recurring audit 连续审计 r:.6"VQu}  
  16.the client 委托人 "B~WcC  
  17.change CPA 更换注册会计 B3eNFS  
  18.the existing CPA 现任注册会计师 +R9%~Z.=  
  19.the successor CPA 后任注册会计师 7^&lbzVbm(  
  20.the preceding CPA前任注册会计师 L2<+#O#  
  21.issue the audit report 出具审计报告  c,.0d  
  22.expert 专家 i<J^:7  
  23.the board of directors 董事会 48:liR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~ t"n%SgY  
  25.assess material misstatement risks评估重大错报风险 JR!Q,7S2!N  
  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 R/ Tj^lM  
  27.a general knowledge of —— 初步了解―――的情况 Lp!0H `L  
  28.a more knowledge of—— 进一步了解的情况 iF8@9m  
  29.the prior year‘s working papers 以前年度工作底稿 XRtyC4f  
  30.minutes of meeting 会议纪要 87+.pM|t%  
  31.business risks 经营风险 j6RJC  
  32.appropriateness 适当性 :&qC<UD  
  33.accounting estimate 会计估计 5"$e=y/  
  34.management representations 管理层声明 prqyoCfq  
  35.going concern assumption 持续经营假设 7KeXWW/d  
  36.audit plan 审计计划 2.!1kije  
  37.significant audit areas 重点审计领域 dZ.}j&ZH'  
  38.error 错误 G2=F8kL  
  39.fraud舞弊 5 d>nIKW  
  40.modified or additional procedures 修改或追加审计程序 ;,mBT[_ZO  
  41.misappropriation of assets 侵占资产 ,eyp$^2  
  42.transactions without substance 虚假交易 ,n^TN{#  
  43.unusual pressures 异常压力 =jsx (3V   
  44.the suspected noncompliance 涉嫌存在违法行为 -|6V}wHg~  
  45.materialiy 重要性 }!eF  
  46.exceed the materiality level 超过重要性水平 0BT;"B1  
  47.approach the materiality level 接近重要性水平 FK-}i|di  
  48.an acceptably low level 可接受水平 x`Vy<h 33  
  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 qK{| Q  
  50.misstatements or omissions 错报或漏报 0W;q!H[G  
  51.aggregate 总计 ^6ExW>K  
  52.subsequent events 期后事项 mgk64}K[n  
  53.adjust the financial statements 调整财务报表 dko[  
  54.perform additional audit procedures 实施追加的审计程序 UIO6|*ka  
  55.audit risk 审计风险 & 8ccrw  
  56.detection risk 检查风险 u![4=w  
  57.inappropriate audit opinion 不适当的审计意见 bta0? O #  
  58.material misstatement 重大的错报 N9`y,Cos0  
  59.tolerable misstatement 可容忍错报 !1D%-=dWX  
  60.the acceptable level of detection risk 可接受的检查风险 yBr$ 0$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &uv>'S#%  
  62.simall business 小规模企业 m};~JMo]  
  63.accounting system 会计系统 <+ -V5O^  
  64.test of control 控制测试 eL>K2Jxq  
  65.walk-through test 穿行测试 9"m, p  
  66.communication 沟通 RmcYa j^=  
  67.flow chart 流程图 Tbe_x s^  
  68.reperformance of internal control 重新执行 ac2}3 $u  
  69.audit evidence 审计证据 iSnIBs9\  
  70.substantive procedures 实质性程序 hVQ7'@  
  71.assertions 认定 J& 1X  
  72.esistence 存在 bv.EM  
  73.occurrence 发生 '=KuJ0`nE9  
  74.completeness 完整性 tpN]evp|  
  75.rights and obligations 权利和义务 EG'7 }W  
  76.valuation and allocation 计价和分摊 U;x99Go:  
  77.cutoff 截止 R tXF  
  78.accuracy 准确性 L-^# 02  
  79.classification 分类 <1ztj#B  
  80.inspection 检查 SS >:Sw  
  81.supervision of counting 监盘 $xKg }cO  
  82.observation 观察 Yt\E/*%  
  83.confirmation 函证 NTXws 4'D  
  84.computation 计算 8Uj68Jl?  
  85.analytical procedures 分析程序 !X \Sp}  
  86.vouch 核对 qkIA,Kgy  
  87.trace 追查 :6\-9m8JM  
  88.audit sampling 审计抽样 ^4n2 -DvG  
  89.error 误差 TKj/6Jz|  
  90.expected error 预期误差 @t{{Q1  
  91.population 总体 m]+X }|  
  92.sampling risk 抽样风险 GM34-GH+  
  93.non- sampling risk 非抽样风险 e["Z!D_H  
  94.sampling unit 抽样单位 Bbn832iMUY  
  95.statistical sampling 统计抽样 r< d?  
  96.tolerable error 可容忍误差 C=xo&I7  
  97.the risk of under reliance 信赖不足风险 avYh\xZ  
  98.the risk of over reliance 信赖过度风险 lW{I`r\]  
  99.the risk of incorrect rejection 误拒风险 Hl4vLx@  
  100. the risk of incorrect acceptance 误受风险 DzX6U[=  
  101.working trial balance 试算平衡表 *~\;&G29Y  
  102.index and cross-referencing 索引和交叉索引 hW*^1%1  
  103.cash receipt 现金收入 g4BwKENM  
  104.cash disbursement 现金支出 \? 5[RR  
  105.bank statement 银行对账单 NKIkd  
  106.bank reconciliation 银行存款余额调节表 HQ-N!pf9  
  107.balance sheet date 资产负债表日 >X@.f1/5X  
  108.net realizable value 可变现净值 xc3Ov9`8%  
  109.storeroom 仓库 K284R=j -&  
  110.sale invoice 销售发票 >o=axZNa  
  111.price list 价目表 RP ScP  
  112.positive confirmation request 积极式询证函 f"} 0j|Gg  
  113.negative confirmation request 消极式询证函 }[hDg6i  
  114.purchase requisition 请购单 Yc|-sEK/  
  115.receiving report 验收报告 _S%OX_UMn^  
  116.gross margin 毛利 %>x0*T$$  
  117.manufacturing overhead 制造费用 A7I8Z6&  
  118.material requisition 领料单 %oSfL;W7  
  119.inventory-taking 存货盘点 MRxo|A{  
  120.bond certificate 债券 T8M[eSbZ  
  121.stock certificate 股票 mtHi9).,y|  
  122.audit report 审计报告 hH|XtQ.n^  
  123.entity 被审计单位 $y xIE}  
  124.addressee of the audit report 审计报告的收件人 lzQ&)7`  
  125.unqualified opinion 无保留意见 r(/P||`l  
  126.qualified opinion 保留意见 ~k:>Xo[|O  
  127.disclaimer of opinion 无法表示意见 G1n>@Y'j''  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `zvT5=*-#  
  A (2)absorbed overhead 已吸收制造费用 N]<~NG:6b  
  A (3)absorption costing 吸收成本计算 X~/ 9Vd g  
  A (4)account 账户,报表   hGaYQgGq  
  A (5)accounting postulate 会计假设   iaq:5||,  
  A (6)accounting series release 会计公告文件   8mQd*GGu1  
  A (7)accounting valuation 会计计价   2[bR6 T89  
  A (8)account sale 承销清单 : ;gwdZ  
  A (9)accountability concept 经营责任概念   7zOvoQ}  
  A (10)accountancy 会计职业   m<VL19o>R  
  A (11)accountant 会计师   s*A|9u f5  
  A (12)accounting 会计   *TMM:w|1  
  A (13)agency cost 代理成本   {3 yws 4  
  A (14)accounting bases 会计基础   :Q%yW%St$  
  A (15)accounting manual 会计手册   h hNFp  
  A (16)accounting period 会计期间   H6+st`{  
  A (17)accounting policies 会计方针   ^dp[ Z,[1z  
  A (18)accounting rate of return 会计报酬率   =*O9)$b  
  A (19)accounting reference date 会计参照日   n*]x02:LjZ  
  A (20)accounting reference period 会计参照期间   @rDv (W  
  A (21)accrual concept 应计概念   ^c:eXoU  
  A (22)accrual expenses 应计费用   JjL0/&  
  A (23)acid test ration 速动比率(酸性测试比率)   DW;.R< 8  
  A (24)acquisition 购置   D/!G]hx  
  A (25)acquisition accounting 收购会计   (l,YI"TzT  
  A (26)activity based accounting 作业基础成本计算   HoQ(1e$G-  
  A (27)adjusting events 调整事项   DyV[+P  
  A (28)administrative expenses 行政管理费   ,HjHt\!~<  
  A (29)advice note 发货通知   8C4@V[sm`  
  A (30)amortization 摊销   (>/Dw|,m  
  A (31)analytical review 分析性检查   jl|X$w  
  A (32)annual equivalent cost 年度等量成本法   # v/aI*Rl  
  A (33)annual report and accounts 年度报告和报表   ]&%X(jWyn  
  A (34)appraisal cost 检验成本   Wug?CFX+T  
  A (35)appropriation account 盈余分配账户   _a02#  
  A (36)articles of association 公司章程细则   L?pvz}  
  A (37)assets 资产   \}_7^)S;  
  A (38)assets cover 资产保障   Ffqn|} gb  
  A (39)asset value per share 每股资产价值   1 </t #r  
  A (40)associated company 联营公司   tLGwF3e$A  
  A (41)attainable standard 可达标准   n$VPh/  
8*X L19N  
 A (42)attributable profit 可归属利润   % w/1Uo24  
  A (43)audit 审计   LB 5EGw  
  A (44)audit report 审计报告   Lzb [%?  
  A (45)auditing standards 审计准则   ^*T{-U'  
  A (46)authorized share capital 额定股本   XcW3IO  
  A (47)available hours 可用小时   N,'qMoNf  
  A (48)avoidable costs 可避免成本 {hp@j#  
  B (49)back-to-back loan 易币贷款   !N2 n@bo  
  B (50)backflush accounting 倒退成本计算   I2!&="7@  
  B (51)bad debts 坏帐   >5Rw~  
  B (52)bad debts ratio 坏帐比率   v nT  
  B (53)bank charges 银行手续费   +=F);;!  
  B (54)bank overdraft 银行透支   !h aXO  
  B (55)bank reconciliation 银行存款调节表   t@mw f3,  
  B (56)bank statement 银行对账单   VHkrPJ[  
  B (57)bankruptcy 破产   rAi!'vIE  
  B (58)basis of apportionment 分摊基础   +(hwe jyC  
  B (59)batch 批量   i7E7%~S  
  B (60)batch costing 分批成本计算   I.0Usa"z  
  B (61)beta factor B(市场)风险因素   1+[|pXT}  
  B (62)bill 账单   'g, x}6  
  B (63)bill of exchange 汇票   gG| 1$  
  B (64)bill of landing 提单   v8M#%QoA  
  B (65)bill of materials 用料预计单   YV+dUvz  
  B (66)bill payable 应付票据   )1'_g4  
  B (67)bill receivable 应收票据   G@6,O-Sj  
  B (68)bin card 存货记录卡   JN|#   
  B (69)bonus 红利   WUQh[A41  
  B (70)book-keeping 薄记   "PP0PL^5F  
  B (71)Boston classification 波士顿分类   bao5^t}  
  B (72)breakeven chart 保本图   ]fmfX  
  B (73)breakeven point 保本点   z:? <aT  
  B (74)breaking-down time 复位时间   6>^k9cJp  
  B (75)budget 预算   Ya {1/AaM  
  B (76)budget center 预算中心   3S21DC@Y  
  B (77)budget cost allowance 预算成本折让   fu;B?mIn  
  B (78)budget manual 预算手册   |Y8o+O_`  
  B (79)budget period 预算期间   _A~gqOe  
  B (80)budgetary control 预算控制   yM~D.D3H  
  B (81)budgeted capacity 预算生产能力   LU=)\U@Q  
  B (82)burden 制造费用   FK('E3PG  
  B (83)business center 经营中心   J#5o  
  B (84)business entity 营业个体   e;Z`&  
  B (85)business unit 经营单位   _P m}]Y:_  
 B (86)buy-out management 管理性购买产权   lBC-G*#  
  B (87)by-product 副产品 ^vz@d+\Kd  
  C (88)called-up share capital 催缴股本   jiD8|%}v  
  C (89)capacity 生产能力   ?Gu>!7  
  C (90)capacity ratios 生产能力比率   - C ]a2  
  C (91)capital 资本   $+N^ s^  
  C (92)capital assets pricing model资本资产计价模式   +u)$o  
  C (93)capital commitment 承诺资本   )}lV41u  
  C (94)capital employed 已运用的资本   S}I=i>QB  
  C (95)capital expenditure 资本支出   (NlEb'~+  
  C (96)capital expenditureauthorization 资本支出核准   +`[Sv%v&L  
  C (97)capital expenditure control 资本支出控制   >gl<$LQ?X  
  C (98)capital expenditure proposal资本支出申请   S,>n'r[  
  C (99)capital funding planning 资本基金筹集计划   kV<)>Gs  
  C (100)capital gain 资本收益   X Y?@^  
  C (101)capital investment appraisal资本投资评估   pZn%g]nRD  
  C (102)capital maintenance 资本保全   32/P (-  
  C (103)capital resource planning 资本资源计划   IH}L1i A)  
  C (104)capital surplus 资本盈余   (`*wiu+i  
  C (105)capital turnover 资本周转率   jzw?V9Ijb  
  C (106)card 记录卡   `v er "s;  
  C (107)cash 现金   | Ylk`<  
  C (108)cash account 现金账户   N$b;8F  
  C (109)cash book 现金账薄   m @ ?e <$  
  C (110)cash cow 金牛产品   Mb!^_cS(  
  C (111)cash flow 现金流量   %j; cXN  
  C (112)cash discounted 现金贴现   znRhQ+8;!  
  C (113)cash flow budget 现金流量预算   3S?+G)qKo  
  C (114)cash flow statement 现金流量表   u'."E7o#  
  C (115)cash ledger 现金分类账   C_)>VP D  
  C (116)cash limit 现金限额   h!]A(T\J  
  C (117)CCA 现时成本会计   g{(nt5|^l  
  C (118)center 中心   n-Y'LK40Os  
  C (119)changeover time 变更时间   `7ZJB$7D|*  
  C (120)chartered entity 特许经济个体   %W+ F e,]  
  C (121)cheque 支票   Z;s-t\C  
  C (122)cheque register 支票登记薄   b>WT-.b0  
  C (123)coin analysis 零钱分类   55\mQ|.Jn  
  C (124)classification 分类   i|GC 'XD@  
  C (125)clock card 工时卡    (v}:  
  C (126)code 代码   zBfBYhS-  
  C (127)commitment accounting 承诺确认会计   BD+?A d?  
  C (128)common cost 共同成本   @9a=D<'>  
  C (129)company limited byguarantee 有限担保责任公司   P!EX;+7+x  
C (130)company limited shares 股份有限公司   r0>T7yPAK  
  C (131)competitive position 竞争能力状况   !HYqM(|{.  
  C (132)concept 概念   eo[^ij  
  C (133)conglomerate 跨行业企业   ] fB{   
  C (134)consistency concept 一致性概念   iI7~9SCE  
  C (135)consolidated accounts 合并报表   nt6" }vO  
  C (136)consolidation accounting 合并会计   8EA?'~"  
  C (137)consortium 财团   IF1}}[Ht  
  C (138)contingency plan 应急计划   b.&YUg[#  
  C (139)contingent liabilities 或有负债   kF . b)  
  C (140)continuous operation 连续生产   ZxQP,Ys_Y  
  C (141)contra 抵消   {VG6m Hw  
  C (142)contract cost 合同成本   6np wu5!  
  C (143)contract costing 合同成本计算   ,~#hHhR_  
  C (144)contribution 贡献毛益   htaLOTO;A  
  C (145)contribution centre 贡献中心   rg\w!L(  
  C (146)contribution chart 贡献图   QZol( 2~Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3OlY Ml  
  C (148)contribution to salesration 贡献毛益对销售比率   5"U7I{\  
  C (149)control 控制   \mloR '  
  C (150)control account 控制帐户   +L6d $+  
  C (151)control limits 控制限度   F ReK  
  C (152)controllability concept 可控制概念   jYv !}  
  C (153)controllable cost 可控制成本   \BW(c)Q  
  C (154)conversion cost 加工成本   h>?OWI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,fn=%tiUk  
  C (156)corporate appraisal 公司评估   }{J8U2])k  
  C (157)corporate planning 公司计划   ^Tx1y[hw$  
  C (158)corporate social reporting 公司社会报告   &PX'=UT  
  C (159)corporation 股份公司   sTDBK!9I  
  C (160)cost 成本   m`~ Qr~  
  C (161)cost account 成本帐户   |a+8-@-Tj  
  C (162)cost accounting 成本会计   WyP1"e^ 9  
  C (163)cost accounting manual 成本手册   , utFCZW  
  C (164)cost accounts calendar 成本报表的日历时间   $ }53f'QjW  
  C (165)cost adjustment 成本调整   yyc&'J  
  C (166)cost allocation 成本分配   U' Cp3>  
  C (167)cost apportionment 成本分摊   4~4Hst#^  
  C (168)cost attribution 成本归属   *O~D lf  
  C (169)cost audit 成本审计   uY,FugWbl  
  C (170)cost behaviour 成本性态   mwxJ#  
  C (171)cost benefit analysis 成本效益分析   vq}V0- <  
  C (172)cost center 成本中心   aF: LL>H  
  C (173)cost driver 成本动因
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