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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 K%k,-   
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  1.audit   审计 zN:752d^+r  
  2.attestation   鉴证 X<{m;T `  
  3.credibility   可信赖程度 y*D 8XI$  
  4.audit of financial statements 财务报表审计 5e  LPn  
  5.agreed-upon procedures 执行商定程序 # 9t/j`{  
  6.high levels of assurance 高水平保证 nr^p H.  
  7.compilation 编制 8HOmWQS  
  8.reliability 可靠性 a=O!\J  
  9.relevance 相关性 O?!"15  
  10.professional skepticism 职业谨慎 @RP|?Xc{?  
  11.objectivity 客观性 z)B=<4r  
  12. professional competence 专业胜任能力 'n no)kQ"  
  13.Senior/CPA-in-charge 项目经理 Qi61(lK  
  14.audit engagement letter 业务约定书 [ZbK)L+_  
  15.recurring audit 连续审计 4l*&3Ar  
  16.the client 委托人 X@)lPr$ a  
  17.change CPA 更换注册会计 1rEP)66N  
  18.the existing CPA 现任注册会计师 TG9)x|!  
  19.the successor CPA 后任注册会计师 bq O"k t  
  20.the preceding CPA前任注册会计师 ht |r+v-  
  21.issue the audit report 出具审计报告 63HkN4D4  
  22.expert 专家 ob{pQx7  
  23.the board of directors 董事会 J (h>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l_ c?q"X  
  25.assess material misstatement risks评估重大错报风险 CkU=0mcY  
  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 g&>Hy!v,  
  27.a general knowledge of —— 初步了解―――的情况 <B`V  
  28.a more knowledge of—— 进一步了解的情况 ShpnFuH  
  29.the prior year‘s working papers 以前年度工作底稿 Z3dd9m#.]  
  30.minutes of meeting 会议纪要 tOw 0(-:iq  
  31.business risks 经营风险 _LNPB$P  
  32.appropriateness 适当性 ^&iV%vQ[  
  33.accounting estimate 会计估计 dK: "  
  34.management representations 管理层声明 s /M~RB!w  
  35.going concern assumption 持续经营假设 kP$g l|  
  36.audit plan 审计计划 YW<2:1A|  
  37.significant audit areas 重点审计领域 vXbT E$   
  38.error 错误 Ao T7sy7  
  39.fraud舞弊 =]e^8;e9  
  40.modified or additional procedures 修改或追加审计程序 Br5Io=/wg  
  41.misappropriation of assets 侵占资产 gf?^yP ;V  
  42.transactions without substance 虚假交易 : qRT9n$  
  43.unusual pressures 异常压力 NrcCUZ .:N  
  44.the suspected noncompliance 涉嫌存在违法行为 SWpUVZyd  
  45.materialiy 重要性 c'";3 6y  
  46.exceed the materiality level 超过重要性水平 &F_rg,q&_  
  47.approach the materiality level 接近重要性水平 u9w&q^0dqG  
  48.an acceptably low level 可接受水平 s2~dmZ_B|_  
  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 G4' U;  
  50.misstatements or omissions 错报或漏报 -G#k/Rz6  
  51.aggregate 总计 )H)Udhz  
  52.subsequent events 期后事项 ?(yFwR,(  
  53.adjust the financial statements 调整财务报表 C+XZDY(=Z  
  54.perform additional audit procedures 实施追加的审计程序 4Z9 wzQ>  
  55.audit risk 审计风险 Y,btL'[W  
  56.detection risk 检查风险 mthl?,I|  
  57.inappropriate audit opinion 不适当的审计意见 3^> a TU<Z  
  58.material misstatement 重大的错报 A(OfG&!  
  59.tolerable misstatement 可容忍错报 xc.D!Iav  
  60.the acceptable level of detection risk 可接受的检查风险 :xS&Y\ry  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 BWdc^  
  62.simall business 小规模企业 (M,VwwN  
  63.accounting system 会计系统 @jSbMI  
  64.test of control 控制测试 aGb. Lh9  
  65.walk-through test 穿行测试 KTjlWxD  
  66.communication 沟通 ;+34g6  
  67.flow chart 流程图 !]+Z%ed`%  
  68.reperformance of internal control 重新执行 > ' 0 ][~  
  69.audit evidence 审计证据 F(9 Y/UXH  
  70.substantive procedures 实质性程序 _iJXp0g  
  71.assertions 认定 ;'QY<,p[e  
  72.esistence 存在 $?J+dB  
  73.occurrence 发生  G].__]  
  74.completeness 完整性 3*$9G)Ey  
  75.rights and obligations 权利和义务 E\~ KVn  
  76.valuation and allocation 计价和分摊 |W*@}D  
  77.cutoff 截止 uO@3vY',n  
  78.accuracy 准确性 ()M@3={R  
  79.classification 分类 dM s||&|&  
  80.inspection 检查 X";Z Up  
  81.supervision of counting 监盘 M&/aJRBS  
  82.observation 观察 OssR[$69  
  83.confirmation 函证 c|}K_~l_  
  84.computation 计算 [AZ aT  
  85.analytical procedures 分析程序 p&sK\   
  86.vouch 核对 XQ 3*  
  87.trace 追查 ur<eew@8@i  
  88.audit sampling 审计抽样 S1^nC tSF  
  89.error 误差 6L,lq;  
  90.expected error 预期误差 UM( l%  
  91.population 总体 yw.~trF&%  
  92.sampling risk 抽样风险 ]oeuIRyQ  
  93.non- sampling risk 非抽样风险 ^0~c 7`k`V  
  94.sampling unit 抽样单位 g+}s:9  
  95.statistical sampling 统计抽样 aM{@1m Bm  
  96.tolerable error 可容忍误差 i#RElH  
  97.the risk of under reliance 信赖不足风险 uKbHFF  
  98.the risk of over reliance 信赖过度风险 j&dx[4|m:h  
  99.the risk of incorrect rejection 误拒风险 * {gxI<   
  100. the risk of incorrect acceptance 误受风险 gX$0[ sIS.  
  101.working trial balance 试算平衡表 c.(Ud`jc  
  102.index and cross-referencing 索引和交叉索引 @ )vy'qP d  
  103.cash receipt 现金收入 9^PRX  
  104.cash disbursement 现金支出 4`8IFK  
  105.bank statement 银行对账单 AhvvuN$n%  
  106.bank reconciliation 银行存款余额调节表 >+:r '  
  107.balance sheet date 资产负债表日 2y+70(E1  
  108.net realizable value 可变现净值 Ht|",1yr+  
  109.storeroom 仓库 (_w %  
  110.sale invoice 销售发票 w%3Fg~Up  
  111.price list 价目表 ls"b#eFC#  
  112.positive confirmation request 积极式询证函 e&$p-0DmT|  
  113.negative confirmation request 消极式询证函 z;dcAdz9  
  114.purchase requisition 请购单 ! Ea&]G  
  115.receiving report 验收报告 I9}+(6  
  116.gross margin 毛利 R}DX(T,K  
  117.manufacturing overhead 制造费用 'e.q 7Jpd  
  118.material requisition 领料单 ,`<^F:xl  
  119.inventory-taking 存货盘点 \6 \hnP  
  120.bond certificate 债券 oGm1d{_-O  
  121.stock certificate 股票 3 sZ,|,ueD  
  122.audit report 审计报告 ,b<9?PM  
  123.entity 被审计单位 5<89Af&&K8  
  124.addressee of the audit report 审计报告的收件人 2GSgG.%SSM  
  125.unqualified opinion 无保留意见 Z#-k.|}  
  126.qualified opinion 保留意见 \O kc5;kB2  
  127.disclaimer of opinion 无法表示意见 f.| |P H  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $ !v}xY  
  A (2)absorbed overhead 已吸收制造费用 J?C k4dQ  
  A (3)absorption costing 吸收成本计算 EdEoXY-2  
  A (4)account 账户,报表   xC-BqVJ%_T  
  A (5)accounting postulate 会计假设   (%[Tk[  
  A (6)accounting series release 会计公告文件   jCzGus!rM  
  A (7)accounting valuation 会计计价   aH%ZetLNJ  
  A (8)account sale 承销清单 uie~'K\y  
  A (9)accountability concept 经营责任概念   ?VB#GJ0M9  
  A (10)accountancy 会计职业   rO0ZtC{K  
  A (11)accountant 会计师   ;a  |`s  
  A (12)accounting 会计   #(6) ^ (  
  A (13)agency cost 代理成本   [-\({<t3x  
  A (14)accounting bases 会计基础   *B1x`=  
  A (15)accounting manual 会计手册   f'&GFL=c  
  A (16)accounting period 会计期间   ^IBGYl5n  
  A (17)accounting policies 会计方针   U^[<  
  A (18)accounting rate of return 会计报酬率   Va7c#P?  
  A (19)accounting reference date 会计参照日   z!$gVWG  
  A (20)accounting reference period 会计参照期间   a:A n=NA  
  A (21)accrual concept 应计概念   ~\$=w10  
  A (22)accrual expenses 应计费用   Uo2+:p  
  A (23)acid test ration 速动比率(酸性测试比率)   Q C{u|  
  A (24)acquisition 购置   1?(cmXj  
  A (25)acquisition accounting 收购会计   4QE=f(u;h  
  A (26)activity based accounting 作业基础成本计算   /HkFlfPd  
  A (27)adjusting events 调整事项   Pp+~Cir  
  A (28)administrative expenses 行政管理费   (? \?it-  
  A (29)advice note 发货通知   0x@A~!MoP  
  A (30)amortization 摊销   ic E|.[  
  A (31)analytical review 分析性检查   {) xWD%  
  A (32)annual equivalent cost 年度等量成本法   /v|Onq1Y4  
  A (33)annual report and accounts 年度报告和报表   /Pvk),ca  
  A (34)appraisal cost 检验成本   o'Wz*oY))\  
  A (35)appropriation account 盈余分配账户   >7'+ye6z  
  A (36)articles of association 公司章程细则   BFWi(58q  
  A (37)assets 资产   p&^J=_O  
  A (38)assets cover 资产保障   ^gOww6$<  
  A (39)asset value per share 每股资产价值   y<uAp  
  A (40)associated company 联营公司   M+poB+K.  
  A (41)attainable standard 可达标准   *%\mZ,s"  
jvHFFSK  
 A (42)attributable profit 可归属利润   r|GY]9  
  A (43)audit 审计   XA<ozq'  
  A (44)audit report 审计报告   7+nm31,< O  
  A (45)auditing standards 审计准则   E  T:T7  
  A (46)authorized share capital 额定股本   +;Cr];b3  
  A (47)available hours 可用小时   l%~lz[  
  A (48)avoidable costs 可避免成本 |sIr?RL{C  
  B (49)back-to-back loan 易币贷款   +C+<BzR~A.  
  B (50)backflush accounting 倒退成本计算   khx.yRx  
  B (51)bad debts 坏帐   19c@`?  
  B (52)bad debts ratio 坏帐比率   c2 Aps  
  B (53)bank charges 银行手续费   E.`6oX\L|  
  B (54)bank overdraft 银行透支   *k [J6  
  B (55)bank reconciliation 银行存款调节表   .[:VSM7T  
  B (56)bank statement 银行对账单   W:`#% :C  
  B (57)bankruptcy 破产   tY+$$GSQj  
  B (58)basis of apportionment 分摊基础   [AS}RV  
  B (59)batch 批量   lCIDBBjy^  
  B (60)batch costing 分批成本计算   !'G~k+  
  B (61)beta factor B(市场)风险因素   bT )]'(Xy  
  B (62)bill 账单   6N~q`;p0  
  B (63)bill of exchange 汇票   V'DA[{\*  
  B (64)bill of landing 提单   ?o*I9 [Z)  
  B (65)bill of materials 用料预计单   YKZa$@fA?  
  B (66)bill payable 应付票据   ;_O) p,p  
  B (67)bill receivable 应收票据   {X~ gwoz  
  B (68)bin card 存货记录卡   b2C`g]ibQ  
  B (69)bonus 红利   2% B'3>a  
  B (70)book-keeping 薄记   F$V/K&&W  
  B (71)Boston classification 波士顿分类   +B}0=Ex$t  
  B (72)breakeven chart 保本图   YA:nOvd@O  
  B (73)breakeven point 保本点   BU|#e5  
  B (74)breaking-down time 复位时间   9?<{_'  
  B (75)budget 预算   fC WGAO2  
  B (76)budget center 预算中心   QDx$==Fo  
  B (77)budget cost allowance 预算成本折让   CW&. NT  
  B (78)budget manual 预算手册   eE GfM0  
  B (79)budget period 预算期间   jszK7$]^  
  B (80)budgetary control 预算控制   m908jI_So  
  B (81)budgeted capacity 预算生产能力   N$>^g"6 o  
  B (82)burden 制造费用   P!G858V(  
  B (83)business center 经营中心   _Q[$CcDEE  
  B (84)business entity 营业个体   ar9]"s+'  
  B (85)business unit 经营单位   HlvuW(,x=  
 B (86)buy-out management 管理性购买产权   <r#eL39I  
  B (87)by-product 副产品 m,UGW R  
  C (88)called-up share capital 催缴股本   ngohtB^]  
  C (89)capacity 生产能力   jRSUp E8  
  C (90)capacity ratios 生产能力比率   Qv,"($n\  
  C (91)capital 资本   l*\y  
  C (92)capital assets pricing model资本资产计价模式   mpPdG  
  C (93)capital commitment 承诺资本   E :9"cxx  
  C (94)capital employed 已运用的资本   SCvVt  
  C (95)capital expenditure 资本支出   z|E EVNFd&  
  C (96)capital expenditureauthorization 资本支出核准   TJ q~)Bm  
  C (97)capital expenditure control 资本支出控制   ~T&<CTh  
  C (98)capital expenditure proposal资本支出申请   {M-YHX>*;g  
  C (99)capital funding planning 资本基金筹集计划   Lzu.)C@Amx  
  C (100)capital gain 资本收益   q\m2EURco  
  C (101)capital investment appraisal资本投资评估   S4=~`$eP  
  C (102)capital maintenance 资本保全   &wD;SMr<  
  C (103)capital resource planning 资本资源计划   P:30L'.=[  
  C (104)capital surplus 资本盈余   91 =OF*w  
  C (105)capital turnover 资本周转率   At7>V-f}  
  C (106)card 记录卡   P"B0_EuR<T  
  C (107)cash 现金   8!Vl   
  C (108)cash account 现金账户   &?mD$Eo  
  C (109)cash book 现金账薄   Hemq +]6^  
  C (110)cash cow 金牛产品   WI?oSE w  
  C (111)cash flow 现金流量   At-U2a#J{  
  C (112)cash discounted 现金贴现   fQ#l3@in  
  C (113)cash flow budget 现金流量预算   e,t(q(L  
  C (114)cash flow statement 现金流量表   VeW>[08  
  C (115)cash ledger 现金分类账   :x tXQza"-  
  C (116)cash limit 现金限额   N5a*7EJv+  
  C (117)CCA 现时成本会计   c-B cA  
  C (118)center 中心   =EHUR'  
  C (119)changeover time 变更时间   R8ZK]5{o  
  C (120)chartered entity 特许经济个体   q WQ/ 'M  
  C (121)cheque 支票   C?lcGt!H  
  C (122)cheque register 支票登记薄   O8h%3&  
  C (123)coin analysis 零钱分类   <1uZa  
  C (124)classification 分类   KET2Ws[w  
  C (125)clock card 工时卡    #"@|f  
  C (126)code 代码   IZpP[hov  
  C (127)commitment accounting 承诺确认会计   0cj>mj1M  
  C (128)common cost 共同成本   #ZB~ x6i6  
  C (129)company limited byguarantee 有限担保责任公司   #qK:J;Sn3  
C (130)company limited shares 股份有限公司   %J+E/  
  C (131)competitive position 竞争能力状况   P)P*Xq r#:  
  C (132)concept 概念   <g$~1fa  
  C (133)conglomerate 跨行业企业   4 o Fel.o  
  C (134)consistency concept 一致性概念   \W~ N  
  C (135)consolidated accounts 合并报表   sB7# ~p A  
  C (136)consolidation accounting 合并会计   N sXHO  
  C (137)consortium 财团   32&;`]C  
  C (138)contingency plan 应急计划   ]n6#VTz*  
  C (139)contingent liabilities 或有负债   8Vr%n2M  
  C (140)continuous operation 连续生产   AE[b },-[  
  C (141)contra 抵消   _852H$H\  
  C (142)contract cost 合同成本   EV]1ml k$  
  C (143)contract costing 合同成本计算   4h|c<-`>t  
  C (144)contribution 贡献毛益   0Tx6zO  
  C (145)contribution centre 贡献中心   F1*>y  
  C (146)contribution chart 贡献图   ZOh`(})hy  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !|^|,"A)  
  C (148)contribution to salesration 贡献毛益对销售比率   UtoT  
  C (149)control 控制   B3 8]~'8  
  C (150)control account 控制帐户   ofm#'7P 0  
  C (151)control limits 控制限度   Tp/6,EE  
  C (152)controllability concept 可控制概念   La`NPY_:>  
  C (153)controllable cost 可控制成本   H\ F :95  
  C (154)conversion cost 加工成本   Y]'Z7<U}*E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O%Xf!4Z  
  C (156)corporate appraisal 公司评估   J')o|5S1N  
  C (157)corporate planning 公司计划   @>,^":`#  
  C (158)corporate social reporting 公司社会报告   */`ki;\A  
  C (159)corporation 股份公司    (C\]-E>  
  C (160)cost 成本   ; ZA~p  
  C (161)cost account 成本帐户   e"{{ TcNk  
  C (162)cost accounting 成本会计   V?6a 8lJ  
  C (163)cost accounting manual 成本手册   lXW%FH6c+  
  C (164)cost accounts calendar 成本报表的日历时间   N G+GEqx  
  C (165)cost adjustment 成本调整   ]L5@,E4.  
  C (166)cost allocation 成本分配   y%"{I7!A  
  C (167)cost apportionment 成本分摊   DX#Nf""Pw  
  C (168)cost attribution 成本归属   Ag-(5:  
  C (169)cost audit 成本审计   , qMzWa  
  C (170)cost behaviour 成本性态   +}Dw3;W}m  
  C (171)cost benefit analysis 成本效益分析   ?WGA?J %2  
  C (172)cost center 成本中心   n(1l}TJy  
  C (173)cost driver 成本动因
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