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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 TB* t^ E  
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  1.audit   审计 C@eL9R;N1  
  2.attestation   鉴证 t;6<k7h  
  3.credibility   可信赖程度 b4-g NF]Yt  
  4.audit of financial statements 财务报表审计 #e-K It  
  5.agreed-upon procedures 执行商定程序 Gd_0FF.  
  6.high levels of assurance 高水平保证 g9|OhymB  
  7.compilation 编制 qnboXG aFu  
  8.reliability 可靠性 kY\faWuR  
  9.relevance 相关性 q,L>PN+W  
  10.professional skepticism 职业谨慎 i0K 2#}=^  
  11.objectivity 客观性 G=|?aK{p  
  12. professional competence 专业胜任能力 $q:l \  
  13.Senior/CPA-in-charge 项目经理 hmo4H3g!N  
  14.audit engagement letter 业务约定书  x _>1x#  
  15.recurring audit 连续审计 BInSS*L  
  16.the client 委托人 iYgVSVNg  
  17.change CPA 更换注册会计 cM'MgX9  
  18.the existing CPA 现任注册会计师 hdx_Tduue  
  19.the successor CPA 后任注册会计师 t3Gy *B  
  20.the preceding CPA前任注册会计师 ) hs&?: )  
  21.issue the audit report 出具审计报告 LYECX  
  22.expert 专家 A;Y~Hu4KPZ  
  23.the board of directors 董事会 :38h)9>RK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E > GmFw  
  25.assess material misstatement risks评估重大错报风险 F_'{:v1GW  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x5uz$g  
  27.a general knowledge of —— 初步了解―――的情况 bWp:!w#K  
  28.a more knowledge of—— 进一步了解的情况 nUpj+F#  
  29.the prior year‘s working papers 以前年度工作底稿  94PI  
  30.minutes of meeting 会议纪要 W9Azp8)p]  
  31.business risks 经营风险 f}(4v1 T  
  32.appropriateness 适当性 !~9ASpqvPy  
  33.accounting estimate 会计估计 _Sfu8k>):  
  34.management representations 管理层声明 4;J.$  
  35.going concern assumption 持续经营假设 T$"~V u  
  36.audit plan 审计计划 y/Y}C.IWp)  
  37.significant audit areas 重点审计领域 U<0Wa>3zj  
  38.error 错误 z@3gNY&7.8  
  39.fraud舞弊 oQ r.cKD ?  
  40.modified or additional procedures 修改或追加审计程序 O U7OX]h  
  41.misappropriation of assets 侵占资产 kE'p=dXx  
  42.transactions without substance 虚假交易 "zJxWXI  
  43.unusual pressures 异常压力 nc:/GxP  
  44.the suspected noncompliance 涉嫌存在违法行为 Jw}t~m3  
  45.materialiy 重要性 &?bsBqpN  
  46.exceed the materiality level 超过重要性水平 #Mn?Nn  
  47.approach the materiality level 接近重要性水平 rtz-kQ38R  
  48.an acceptably low level 可接受水平  VQH48{X  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 qfl!>  
  50.misstatements or omissions 错报或漏报 ,Ohhl`q(  
  51.aggregate 总计 C] mp <  
  52.subsequent events 期后事项 ]^>Inh!  
  53.adjust the financial statements 调整财务报表 W`9{RZ'  
  54.perform additional audit procedures 实施追加的审计程序 W vB]Rs  
  55.audit risk 审计风险 L;")C,CwQ  
  56.detection risk 检查风险 wE.jf.q  
  57.inappropriate audit opinion 不适当的审计意见 q;nAq%  
  58.material misstatement 重大的错报 KyX2CfW}t  
  59.tolerable misstatement 可容忍错报 "r@#3T$  
  60.the acceptable level of detection risk 可接受的检查风险 fDns r" T  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !Z2h ?..O  
  62.simall business 小规模企业 ? bWc<]  
  63.accounting system 会计系统 b}Gm{;s!  
  64.test of control 控制测试 `PtB2,?  
  65.walk-through test 穿行测试 9D\E0YG X/  
  66.communication 沟通 j:1N&7<FU  
  67.flow chart 流程图 N\ Mdia  
  68.reperformance of internal control 重新执行 :j3'+% '2  
  69.audit evidence 审计证据 jRC{8^98  
  70.substantive procedures 实质性程序 ,^c-}`!K  
  71.assertions 认定 vzI>:Bf  
  72.esistence 存在 xI?'Nh  
  73.occurrence 发生 &77J,\C$:  
  74.completeness 完整性 8/R$}b><  
  75.rights and obligations 权利和义务 3lWGa7<4Z  
  76.valuation and allocation 计价和分摊 [C4{C4TX  
  77.cutoff 截止 Dz~^Au D6  
  78.accuracy 准确性 Pzzzv^+  
  79.classification 分类 +1c r6a  
  80.inspection 检查 <`SA >P  
  81.supervision of counting 监盘 1VFCK&  
  82.observation 观察 +sn0bi/rG  
  83.confirmation 函证 9'H:pb2  
  84.computation 计算 <(Ar[Rp  
  85.analytical procedures 分析程序 { /!ryOA65  
  86.vouch 核对 "B__a(  
  87.trace 追查 U`~L}w"  
  88.audit sampling 审计抽样 ZK t{3P  
  89.error 误差 Y54 yojvV  
  90.expected error 预期误差 \ky oA Z  
  91.population 总体 bz nMD  
  92.sampling risk 抽样风险 b)Nd}6}<?  
  93.non- sampling risk 非抽样风险 4>d]0=x  
  94.sampling unit 抽样单位 C~>0K,C0^  
  95.statistical sampling 统计抽样 sSKD"  
  96.tolerable error 可容忍误差 C3=0 st$  
  97.the risk of under reliance 信赖不足风险 8SroA$^n  
  98.the risk of over reliance 信赖过度风险 #s\yO~F-  
  99.the risk of incorrect rejection 误拒风险 qm_ r~j  
  100. the risk of incorrect acceptance 误受风险 ux^rF  
  101.working trial balance 试算平衡表 ~u0<c:C^  
  102.index and cross-referencing 索引和交叉索引 m\&99-j:@b  
  103.cash receipt 现金收入 Fg p|gw4  
  104.cash disbursement 现金支出 = =pQ V[  
  105.bank statement 银行对账单 Es}`S Ie/  
  106.bank reconciliation 银行存款余额调节表 Xl<*Fn?  
  107.balance sheet date 资产负债表日 GBS+ 4xL|  
  108.net realizable value 可变现净值 _M8'~$Sg  
  109.storeroom 仓库 voRb>xF  
  110.sale invoice 销售发票 GE] QRKf  
  111.price list 价目表 X*7VDt=  
  112.positive confirmation request 积极式询证函 k f Y;  
  113.negative confirmation request 消极式询证函 E Y !o#m  
  114.purchase requisition 请购单 f\$_^dV  
  115.receiving report 验收报告 !} x-o`a5  
  116.gross margin 毛利 VPO~veQ  
  117.manufacturing overhead 制造费用 mmjWLrhlu  
  118.material requisition 领料单 W +GBSl  
  119.inventory-taking 存货盘点 %b_0l<+  
  120.bond certificate 债券 S/eplz;  
  121.stock certificate 股票 7ieAd/:_  
  122.audit report 审计报告 \goiW;b  
  123.entity 被审计单位 'HV@i)h0%V  
  124.addressee of the audit report 审计报告的收件人 aEa.g.SZ  
  125.unqualified opinion 无保留意见 j)ln"u0R^B  
  126.qualified opinion 保留意见 (8ct'Q;  
  127.disclaimer of opinion 无法表示意见 $P8AU81  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <ir]bQT  
  A (2)absorbed overhead 已吸收制造费用 Xep2 )3k>  
  A (3)absorption costing 吸收成本计算 #:Q\   
  A (4)account 账户,报表   $mAyM+ ph[  
  A (5)accounting postulate 会计假设   +,7vbs3  
  A (6)accounting series release 会计公告文件   Fku<|1}&y  
  A (7)accounting valuation 会计计价   k`'*niz  
  A (8)account sale 承销清单 o+k*ia~Fa  
  A (9)accountability concept 经营责任概念   M;AvOk|&  
  A (10)accountancy 会计职业   keQRS+9  
  A (11)accountant 会计师   lOb(XH9  
  A (12)accounting 会计   S 1~EJa5H  
  A (13)agency cost 代理成本   )B+zv,#q  
  A (14)accounting bases 会计基础   CO, {/  
  A (15)accounting manual 会计手册   e1V 1Ae  
  A (16)accounting period 会计期间   l*CCnqE  
  A (17)accounting policies 会计方针   rN.8-  
  A (18)accounting rate of return 会计报酬率   icVB?M,m  
  A (19)accounting reference date 会计参照日   )3|a_   
  A (20)accounting reference period 会计参照期间   hH05 p!2  
  A (21)accrual concept 应计概念   GKUjtPu  
  A (22)accrual expenses 应计费用   4kV$JV.l  
  A (23)acid test ration 速动比率(酸性测试比率)   :T@} CJ  
  A (24)acquisition 购置   fpO2bD%$8  
  A (25)acquisition accounting 收购会计   ~-sG&u>  
  A (26)activity based accounting 作业基础成本计算   p,(W?.ZDN?  
  A (27)adjusting events 调整事项   z wwJyy%/  
  A (28)administrative expenses 行政管理费   #Rs5W  
  A (29)advice note 发货通知   M djxTr^  
  A (30)amortization 摊销   muK.x7zyl  
  A (31)analytical review 分析性检查   !lZ}kz0  
  A (32)annual equivalent cost 年度等量成本法   noB8*n0  
  A (33)annual report and accounts 年度报告和报表   B=r+ m;(  
  A (34)appraisal cost 检验成本   F_/ra?WVH  
  A (35)appropriation account 盈余分配账户   |RXXj[z   
  A (36)articles of association 公司章程细则   \fvm6$ rZ^  
  A (37)assets 资产   5w~J"P6jg  
  A (38)assets cover 资产保障   eqOT@~H  
  A (39)asset value per share 每股资产价值   {7$jwk  
  A (40)associated company 联营公司   g{>0Pa 1?C  
  A (41)attainable standard 可达标准   oRg ,oy  
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 A (42)attributable profit 可归属利润   &b%2Jx[+  
  A (43)audit 审计   M U '-  
  A (44)audit report 审计报告   k1P'Q&Na  
  A (45)auditing standards 审计准则   p*1 B *R  
  A (46)authorized share capital 额定股本   d}|z+D  
  A (47)available hours 可用小时   {+5Ud#\y  
  A (48)avoidable costs 可避免成本 UbIUc}ge  
  B (49)back-to-back loan 易币贷款   ?V~vP%1  
  B (50)backflush accounting 倒退成本计算   xj AU Csq  
  B (51)bad debts 坏帐   /74h+.amg  
  B (52)bad debts ratio 坏帐比率   X -=M>H^  
  B (53)bank charges 银行手续费   Gv#bd05X  
  B (54)bank overdraft 银行透支   nC?Lz1re  
  B (55)bank reconciliation 银行存款调节表   ]vV)$xMX  
  B (56)bank statement 银行对账单   x",ktE>9  
  B (57)bankruptcy 破产   +`$$^x  
  B (58)basis of apportionment 分摊基础   6p&uifY}tR  
  B (59)batch 批量   MIiBNNURX  
  B (60)batch costing 分批成本计算   Z@*!0~NH=4  
  B (61)beta factor B(市场)风险因素   AG;KXL[V  
  B (62)bill 账单   g2M1zRm;  
  B (63)bill of exchange 汇票   7>0/$i#'Vl  
  B (64)bill of landing 提单   /Ah'KN|EN  
  B (65)bill of materials 用料预计单   wQ9 @ l  
  B (66)bill payable 应付票据   |]Hr"saO0  
  B (67)bill receivable 应收票据   v:w^$]4  
  B (68)bin card 存货记录卡   ^LXsU] R  
  B (69)bonus 红利   \PG_i'R  
  B (70)book-keeping 薄记   *] Cyc<  
  B (71)Boston classification 波士顿分类   Be^"sC  
  B (72)breakeven chart 保本图   0 xvSi9  
  B (73)breakeven point 保本点   { utnbtmu  
  B (74)breaking-down time 复位时间   @~5Fcfmm  
  B (75)budget 预算   $S2 /*  
  B (76)budget center 预算中心   #i*PwgC%_  
  B (77)budget cost allowance 预算成本折让   |942#rM  
  B (78)budget manual 预算手册   -Edi"B4K  
  B (79)budget period 预算期间   /L|x3RHs  
  B (80)budgetary control 预算控制   -r~9'aEs  
  B (81)budgeted capacity 预算生产能力   <F-IF7>a  
  B (82)burden 制造费用   B| M@o^Tf  
  B (83)business center 经营中心   Dk2Zl  
  B (84)business entity 营业个体   XgeUS;qtta  
  B (85)business unit 经营单位   hKnV=Ha(  
 B (86)buy-out management 管理性购买产权   Imclz4'8  
  B (87)by-product 副产品 . _Jypk8  
  C (88)called-up share capital 催缴股本   7;r3Bxa Q  
  C (89)capacity 生产能力   5'w&M{{9  
  C (90)capacity ratios 生产能力比率   VyNU<}  
  C (91)capital 资本   (hKjr1s  
  C (92)capital assets pricing model资本资产计价模式   c]$$ap  
  C (93)capital commitment 承诺资本   I1K%n'D  
  C (94)capital employed 已运用的资本   g]BA/Dw  
  C (95)capital expenditure 资本支出   /V] i3ac  
  C (96)capital expenditureauthorization 资本支出核准   ^\\9B-MvY  
  C (97)capital expenditure control 资本支出控制   6O0aGJ,H  
  C (98)capital expenditure proposal资本支出申请   G<`(d@g  
  C (99)capital funding planning 资本基金筹集计划   X_Pbbx_j  
  C (100)capital gain 资本收益   IEkbVIA(  
  C (101)capital investment appraisal资本投资评估   f^IB:e#j;  
  C (102)capital maintenance 资本保全   CkV -L4Jq  
  C (103)capital resource planning 资本资源计划   `@u9 fx.  
  C (104)capital surplus 资本盈余   4V mUTMY  
  C (105)capital turnover 资本周转率   W,!7_nl"u  
  C (106)card 记录卡   #P!M"_z  
  C (107)cash 现金   '9&@?P;  
  C (108)cash account 现金账户   %*gg6Q  
  C (109)cash book 现金账薄   Bw[#,_  
  C (110)cash cow 金牛产品   BmYX8j]  
  C (111)cash flow 现金流量   txX>z R*)  
  C (112)cash discounted 现金贴现   $d.Dk4.ed  
  C (113)cash flow budget 现金流量预算   N{M25ucAHl  
  C (114)cash flow statement 现金流量表   iVmy|ewd  
  C (115)cash ledger 现金分类账   qc3,/JO1  
  C (116)cash limit 现金限额   ?T|0"|\"'  
  C (117)CCA 现时成本会计   Aq>?G+  
  C (118)center 中心   8&qtF.i-6  
  C (119)changeover time 变更时间   cw0uLMqr`  
  C (120)chartered entity 特许经济个体   nCA~=[&H  
  C (121)cheque 支票   AOV{@ b(  
  C (122)cheque register 支票登记薄   :vaVghN\  
  C (123)coin analysis 零钱分类   %`/F> `  
  C (124)classification 分类   aQ&K a  
  C (125)clock card 工时卡   wqzpFPk(  
  C (126)code 代码   P9q=tC3^  
  C (127)commitment accounting 承诺确认会计   ''z]o#=^9  
  C (128)common cost 共同成本   ) N\B C  
  C (129)company limited byguarantee 有限担保责任公司   h2?\A%  
C (130)company limited shares 股份有限公司   [ThAv Q_$  
  C (131)competitive position 竞争能力状况   |fgh ryI,  
  C (132)concept 概念   3RFU  
  C (133)conglomerate 跨行业企业   WU,b<PU &  
  C (134)consistency concept 一致性概念   [.C P,Ly  
  C (135)consolidated accounts 合并报表   (>lH=&%zj  
  C (136)consolidation accounting 合并会计   P{StF`>Y  
  C (137)consortium 财团   Z:2%gU&W  
  C (138)contingency plan 应急计划   G6JP3dOT  
  C (139)contingent liabilities 或有负债   f9d{{u  
  C (140)continuous operation 连续生产   # |OA>[  
  C (141)contra 抵消   2{oQ  
  C (142)contract cost 合同成本   Q `-Xx  
  C (143)contract costing 合同成本计算   { qCFd  
  C (144)contribution 贡献毛益   \ *g3j  
  C (145)contribution centre 贡献中心   J 5xZL v  
  C (146)contribution chart 贡献图   ^^a%Lz)U  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VG50n<m9  
  C (148)contribution to salesration 贡献毛益对销售比率   3h A5"G+7  
  C (149)control 控制   2gEF$?+q?  
  C (150)control account 控制帐户   Tv~Ho&LS  
  C (151)control limits 控制限度   `9\^.g)  
  C (152)controllability concept 可控制概念   mSk";UCn  
  C (153)controllable cost 可控制成本   ]bstkf}~u  
  C (154)conversion cost 加工成本   2db n~j0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2a 7"~z~  
  C (156)corporate appraisal 公司评估   wZKmU  
  C (157)corporate planning 公司计划   >CHb;*U  
  C (158)corporate social reporting 公司社会报告   "/3YV%to-#  
  C (159)corporation 股份公司   $gL^\(_3H  
  C (160)cost 成本   r!|h3*YA  
  C (161)cost account 成本帐户   [b~+VeP+p4  
  C (162)cost accounting 成本会计   >Y|P+Z\7  
  C (163)cost accounting manual 成本手册   j}fSz)`i  
  C (164)cost accounts calendar 成本报表的日历时间   b"OHXu  
  C (165)cost adjustment 成本调整   .VohW=D3  
  C (166)cost allocation 成本分配   s;sr(34  
  C (167)cost apportionment 成本分摊   VS_I'SPPIc  
  C (168)cost attribution 成本归属    ?H_>?,^  
  C (169)cost audit 成本审计   82o|(pw  
  C (170)cost behaviour 成本性态   nu2m5RYx  
  C (171)cost benefit analysis 成本效益分析   \+x#aN\  
  C (172)cost center 成本中心   vw-y:,5`t8  
  C (173)cost driver 成本动因
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