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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 'Y2ImSWj  
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  1.audit   审计 \~X:ffb =  
  2.attestation   鉴证 r:3h 2J[_  
  3.credibility   可信赖程度 cY]BtJ#  
  4.audit of financial statements 财务报表审计 D,\hRQ  
  5.agreed-upon procedures 执行商定程序 WF] |-)vw  
  6.high levels of assurance 高水平保证 t03X/%H  
  7.compilation 编制 ZSvU1T8  
  8.reliability 可靠性 >)^Q p-  
  9.relevance 相关性 k@Qd:I;;  
  10.professional skepticism 职业谨慎 L9{y1'')  
  11.objectivity 客观性 V!\'7-[R  
  12. professional competence 专业胜任能力 8Wba Hw_  
  13.Senior/CPA-in-charge 项目经理 ,J(shc_F  
  14.audit engagement letter 业务约定书 7?ICXhu9  
  15.recurring audit 连续审计 *Za'^ Z2  
  16.the client 委托人 o3W@)|>  
  17.change CPA 更换注册会计  I9Lt>*  
  18.the existing CPA 现任注册会计师 < c%  
  19.the successor CPA 后任注册会计师 H7FOf[3'  
  20.the preceding CPA前任注册会计师 fU<_bg  
  21.issue the audit report 出具审计报告 [[#zB-|  
  22.expert 专家 #$X _,+<HZ  
  23.the board of directors 董事会 :'2h0 5R  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HSR,moI  
  25.assess material misstatement risks评估重大错报风险 i0n u5kD+d  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !LM9  
  27.a general knowledge of —— 初步了解―――的情况 +wp!hk&C5  
  28.a more knowledge of—— 进一步了解的情况 s+t[{i4|  
  29.the prior year‘s working papers 以前年度工作底稿 DGbEQiX$\  
  30.minutes of meeting 会议纪要 ZiW&*nN?M  
  31.business risks 经营风险 zJ)`snN|  
  32.appropriateness 适当性 m<sCRWa-  
  33.accounting estimate 会计估计 j-#h^3l1?  
  34.management representations 管理层声明 .cm9&&"Z  
  35.going concern assumption 持续经营假设 4s9q Q8?  
  36.audit plan 审计计划 GC`/\~TM  
  37.significant audit areas 重点审计领域 LNcoTdv}k  
  38.error 错误 ";jKTk7  
  39.fraud舞弊 oT0:Ny  
  40.modified or additional procedures 修改或追加审计程序 bgeJVI  
  41.misappropriation of assets 侵占资产 _Un*x5u2O  
  42.transactions without substance 虚假交易 l6- n{zG  
  43.unusual pressures 异常压力 ;b}cn!U]  
  44.the suspected noncompliance 涉嫌存在违法行为 3S .2  
  45.materialiy 重要性 h<G7ocu!  
  46.exceed the materiality level 超过重要性水平 9^7z"*@#  
  47.approach the materiality level 接近重要性水平 []do Lt;J  
  48.an acceptably low level 可接受水平 D@%! |:  
  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 qND:LP\_v  
  50.misstatements or omissions 错报或漏报 ;o158H$gz;  
  51.aggregate 总计 T_[5 ZYy  
  52.subsequent events 期后事项 JFdMYb  
  53.adjust the financial statements 调整财务报表  Q!5W x  
  54.perform additional audit procedures 实施追加的审计程序 [9d\WPLC  
  55.audit risk 审计风险 RdB,;Um9f  
  56.detection risk 检查风险 z+KZ6h  
  57.inappropriate audit opinion 不适当的审计意见 w oa|h"T  
  58.material misstatement 重大的错报 G\R6=K:f7  
  59.tolerable misstatement 可容忍错报 .qLX jU  
  60.the acceptable level of detection risk 可接受的检查风险 +&r=XJ5:`p  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 LJA uTg  
  62.simall business 小规模企业 9"?;H%.  
  63.accounting system 会计系统 OaKr_m  
  64.test of control 控制测试 MoXai0d%  
  65.walk-through test 穿行测试 ymn@1BA8J  
  66.communication 沟通 _hgGF9  
  67.flow chart 流程图 .pG`/[*a  
  68.reperformance of internal control 重新执行 m=TZfa^ r  
  69.audit evidence 审计证据 &oE'|^G  
  70.substantive procedures 实质性程序 85q!FpuH  
  71.assertions 认定 mA#;6?6  
  72.esistence 存在 IOa@dUh7a,  
  73.occurrence 发生 ?69E_E  
  74.completeness 完整性 E5?$=cL?  
  75.rights and obligations 权利和义务 {mY=LaS<  
  76.valuation and allocation 计价和分摊 MO? }$j  
  77.cutoff 截止 p0D@O_ :5  
  78.accuracy 准确性 r)B55;*Fh  
  79.classification 分类 /8 y v8  
  80.inspection 检查 {8 &=t8,c  
  81.supervision of counting 监盘 &;R BG$t  
  82.observation 观察 : )y3 &I  
  83.confirmation 函证 #7"";"{ z|  
  84.computation 计算 QRx9;!~b}  
  85.analytical procedures 分析程序 dGUiMix{N  
  86.vouch 核对 - -k!KrL  
  87.trace 追查 0EasPbp  
  88.audit sampling 审计抽样 i*8j|  
  89.error 误差 xf?"Q#  
  90.expected error 预期误差 _;R#B`9Iu  
  91.population 总体 o=-Af|#b  
  92.sampling risk 抽样风险 {L \TO,  
  93.non- sampling risk 非抽样风险 mz<X$2]?  
  94.sampling unit 抽样单位 Md0`/F:+2  
  95.statistical sampling 统计抽样 ;I6C`N  
  96.tolerable error 可容忍误差 <nK@+4EH"o  
  97.the risk of under reliance 信赖不足风险 zcu z @  
  98.the risk of over reliance 信赖过度风险 N'PK4:  
  99.the risk of incorrect rejection 误拒风险 7q:;3;"9  
  100. the risk of incorrect acceptance 误受风险 aWNj l  
  101.working trial balance 试算平衡表 F$'po#  
  102.index and cross-referencing 索引和交叉索引 !=HxL-`j  
  103.cash receipt 现金收入 *,)1Dcv(  
  104.cash disbursement 现金支出 1ed^{Wa4$9  
  105.bank statement 银行对账单 t. HwX9  
  106.bank reconciliation 银行存款余额调节表 og_ylCh:  
  107.balance sheet date 资产负债表日 eep/96G ?  
  108.net realizable value 可变现净值 bN|1%[7  
  109.storeroom 仓库 3T>6Q#W5eO  
  110.sale invoice 销售发票 =@&>r5W 1  
  111.price list 价目表 a p(PI?]X  
  112.positive confirmation request 积极式询证函 Bc`L ]<  
  113.negative confirmation request 消极式询证函 >p`i6_P0P/  
  114.purchase requisition 请购单 %zR5q  Lb  
  115.receiving report 验收报告 It VVI"-  
  116.gross margin 毛利 +HjSU2  
  117.manufacturing overhead 制造费用 JxKd  
  118.material requisition 领料单 4hYK$!"r  
  119.inventory-taking 存货盘点 7jr+jNsowj  
  120.bond certificate 债券 b&]z^_m)  
  121.stock certificate 股票 k2.\1}\  
  122.audit report 审计报告 lanU)+U.  
  123.entity 被审计单位 \w&R`;b8w  
  124.addressee of the audit report 审计报告的收件人 sLzZ }u?(  
  125.unqualified opinion 无保留意见 i2-]Xl  
  126.qualified opinion 保留意见 NBAOVYK  
  127.disclaimer of opinion 无法表示意见 ?X\uzu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EpTc{  
  A (2)absorbed overhead 已吸收制造费用 \?|^w.  
  A (3)absorption costing 吸收成本计算 mE'HRv  
  A (4)account 账户,报表   Xc&J.Tw#4*  
  A (5)accounting postulate 会计假设   fhha-J  
  A (6)accounting series release 会计公告文件   N7GZ'-t^Er  
  A (7)accounting valuation 会计计价   -FrK'!\  
  A (8)account sale 承销清单 sxdDI?W4  
  A (9)accountability concept 经营责任概念   vbtjPse  
  A (10)accountancy 会计职业   >.H}(!  
  A (11)accountant 会计师   Y1F%-o  
  A (12)accounting 会计   mnw(x#%P  
  A (13)agency cost 代理成本   :G= ol2Q  
  A (14)accounting bases 会计基础   "Y"`'U=v  
  A (15)accounting manual 会计手册   -Vs;4-B{9  
  A (16)accounting period 会计期间   b?2 \j}  
  A (17)accounting policies 会计方针   VMS3Q)Ul  
  A (18)accounting rate of return 会计报酬率   di ]CYLf  
  A (19)accounting reference date 会计参照日   ,#9i=gp  
  A (20)accounting reference period 会计参照期间   [#AI!-  
  A (21)accrual concept 应计概念   ,Ww.W'#P  
  A (22)accrual expenses 应计费用   dKevhm)R"  
  A (23)acid test ration 速动比率(酸性测试比率)   .Q{VY] B^  
  A (24)acquisition 购置   '5A&c(  
  A (25)acquisition accounting 收购会计   s!]QG  
  A (26)activity based accounting 作业基础成本计算   F^lau f  
  A (27)adjusting events 调整事项   |o ^mg9  
  A (28)administrative expenses 行政管理费   3ly ]DTbz  
  A (29)advice note 发货通知   \5a;_N[Ed  
  A (30)amortization 摊销   AmUH]+5KT  
  A (31)analytical review 分析性检查   @wVDe\% ,  
  A (32)annual equivalent cost 年度等量成本法   J<9}) m  
  A (33)annual report and accounts 年度报告和报表   Tu^H,vf  
  A (34)appraisal cost 检验成本   .3>q3sS  
  A (35)appropriation account 盈余分配账户   :c(I-xi f  
  A (36)articles of association 公司章程细则   07\]8^/G  
  A (37)assets 资产   =tX"aCW~  
  A (38)assets cover 资产保障   aU#r`D@0  
  A (39)asset value per share 每股资产价值   OLGMy5  
  A (40)associated company 联营公司   J/rF4=j%xy  
  A (41)attainable standard 可达标准   W@+ge]9m&  
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 A (42)attributable profit 可归属利润   DD6K[\  
  A (43)audit 审计   -k%|sqDZj  
  A (44)audit report 审计报告   d6zq,x!cI  
  A (45)auditing standards 审计准则   76u\# {5  
  A (46)authorized share capital 额定股本   `'9t^ 6mk  
  A (47)available hours 可用小时   Y~I0\8s -  
  A (48)avoidable costs 可避免成本 +xU=7chA  
  B (49)back-to-back loan 易币贷款   >#`{(^  
  B (50)backflush accounting 倒退成本计算   yb\!4ml  
  B (51)bad debts 坏帐   &x@N5j5Q  
  B (52)bad debts ratio 坏帐比率   <! *O[0s  
  B (53)bank charges 银行手续费   P` Gb }]rW  
  B (54)bank overdraft 银行透支   $_|jI ^  
  B (55)bank reconciliation 银行存款调节表   fAR 6  
  B (56)bank statement 银行对账单   Y +EwBg)co  
  B (57)bankruptcy 破产   _+Uf5,.5yU  
  B (58)basis of apportionment 分摊基础   3g0v,7,Zv  
  B (59)batch 批量   nFefDdP  
  B (60)batch costing 分批成本计算   qg*xdefQ%  
  B (61)beta factor B(市场)风险因素   ;Wn0-`_1,  
  B (62)bill 账单   }!WuJz"  
  B (63)bill of exchange 汇票   \}gITc).j  
  B (64)bill of landing 提单   VT;cz6"6b4  
  B (65)bill of materials 用料预计单   :Yi 4Ia  
  B (66)bill payable 应付票据   BtQqUk#L2  
  B (67)bill receivable 应收票据   ]XWtw21I1  
  B (68)bin card 存货记录卡   7!e kINQ  
  B (69)bonus 红利   ~`0=-Qkd  
  B (70)book-keeping 薄记   @Dd(  
  B (71)Boston classification 波士顿分类   JycC\s+%E  
  B (72)breakeven chart 保本图   aOEW$%  
  B (73)breakeven point 保本点   n]K{-C;  
  B (74)breaking-down time 复位时间   9 vNz yh\  
  B (75)budget 预算   }dEf |6_  
  B (76)budget center 预算中心   iH-(_$f;  
  B (77)budget cost allowance 预算成本折让   NRs%q}lX  
  B (78)budget manual 预算手册   3B4C@ {  
  B (79)budget period 预算期间   G.^^zmsM`  
  B (80)budgetary control 预算控制   ~S0T+4$  
  B (81)budgeted capacity 预算生产能力   C-(O*hK  
  B (82)burden 制造费用   3IoN.  
  B (83)business center 经营中心   Wf&i{3z[  
  B (84)business entity 营业个体   C1-Jj_XQ.  
  B (85)business unit 经营单位   wy""02j  
 B (86)buy-out management 管理性购买产权   `t7GYmw^#  
  B (87)by-product 副产品 T 0?9F2  
  C (88)called-up share capital 催缴股本   @[;$R@M_3  
  C (89)capacity 生产能力   Xs)?PE [  
  C (90)capacity ratios 生产能力比率   6h&i<->  
  C (91)capital 资本   sw ,p6T[  
  C (92)capital assets pricing model资本资产计价模式   sb%l N   
  C (93)capital commitment 承诺资本   [t]q#+Zs  
  C (94)capital employed 已运用的资本   J^mm"2  
  C (95)capital expenditure 资本支出   Lnl-han%  
  C (96)capital expenditureauthorization 资本支出核准   2K2*UC`f  
  C (97)capital expenditure control 资本支出控制   B\>3[_n  
  C (98)capital expenditure proposal资本支出申请   3`ze<K((  
  C (99)capital funding planning 资本基金筹集计划   ?9z1'6  
  C (100)capital gain 资本收益   :(4];Va  
  C (101)capital investment appraisal资本投资评估   eGI&4JgJ.  
  C (102)capital maintenance 资本保全   NOtwgZ-  
  C (103)capital resource planning 资本资源计划   l^v,X%{Iz  
  C (104)capital surplus 资本盈余   02po;  
  C (105)capital turnover 资本周转率   f 'u[G?C  
  C (106)card 记录卡   9|>5;Ej  
  C (107)cash 现金   Kxsj_^&|i  
  C (108)cash account 现金账户   `^DP<&{  
  C (109)cash book 现金账薄   N 0(($8G  
  C (110)cash cow 金牛产品   <-!' V,c  
  C (111)cash flow 现金流量   3\5I4#S  
  C (112)cash discounted 现金贴现   "IoY$!Hk  
  C (113)cash flow budget 现金流量预算   a&gf0g;@I  
  C (114)cash flow statement 现金流量表   V`LW~P;  
  C (115)cash ledger 现金分类账   P~@I`r567  
  C (116)cash limit 现金限额   9<*<-x{A17  
  C (117)CCA 现时成本会计   D 6F /9|  
  C (118)center 中心   .Mzrj{^Y  
  C (119)changeover time 变更时间   SqT+rvTh  
  C (120)chartered entity 特许经济个体   w6'8L s  
  C (121)cheque 支票   4cAx9bqA  
  C (122)cheque register 支票登记薄   =5M '+>  
  C (123)coin analysis 零钱分类   = 8\'AU  
  C (124)classification 分类   @C5 %`{\  
  C (125)clock card 工时卡   w%f51Ex  
  C (126)code 代码   oX[I4i%G  
  C (127)commitment accounting 承诺确认会计   V(n3W=#kky  
  C (128)common cost 共同成本   E>qehs,g  
  C (129)company limited byguarantee 有限担保责任公司   liVDBbS_A?  
C (130)company limited shares 股份有限公司   cP8@'l@!  
  C (131)competitive position 竞争能力状况   7 6S>xnN  
  C (132)concept 概念   7`K)7  
  C (133)conglomerate 跨行业企业   2$oGy  
  C (134)consistency concept 一致性概念   ^4>Icz^ F  
  C (135)consolidated accounts 合并报表   )auuk<  
  C (136)consolidation accounting 合并会计   SrXuiiK  
  C (137)consortium 财团   M,N(be-  
  C (138)contingency plan 应急计划   BC1P3Sk 6X  
  C (139)contingent liabilities 或有负债   Z/I`XPmk  
  C (140)continuous operation 连续生产   ^s?i&K,!  
  C (141)contra 抵消   Py#iC#g~  
  C (142)contract cost 合同成本   p9iCrq i  
  C (143)contract costing 合同成本计算   .y~~[QF}8  
  C (144)contribution 贡献毛益   n`7n5M*  
  C (145)contribution centre 贡献中心   7>|p_ o`e  
  C (146)contribution chart 贡献图   e irRAU  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \E EU G^T  
  C (148)contribution to salesration 贡献毛益对销售比率   xqaw00,s  
  C (149)control 控制   |-VbJd  
  C (150)control account 控制帐户   SlUt &+)  
  C (151)control limits 控制限度   7.xJ:r|  
  C (152)controllability concept 可控制概念   TWTRMc;z+  
  C (153)controllable cost 可控制成本   =v/x&,Uj@6  
  C (154)conversion cost 加工成本   1V1T1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8_ _C T  
  C (156)corporate appraisal 公司评估   j_~lc,+m  
  C (157)corporate planning 公司计划   hdee]qLS  
  C (158)corporate social reporting 公司社会报告   n!y}p q6  
  C (159)corporation 股份公司   IctLhYZ  
  C (160)cost 成本   gc{5/U9H*  
  C (161)cost account 成本帐户   G3t 4$3|  
  C (162)cost accounting 成本会计   g3,F+  
  C (163)cost accounting manual 成本手册   Q*AgFF%wn  
  C (164)cost accounts calendar 成本报表的日历时间   t8FgQ)tk  
  C (165)cost adjustment 成本调整   @5(HRd  
  C (166)cost allocation 成本分配   bLyG3~P;0  
  C (167)cost apportionment 成本分摊   wenJ(0L|  
  C (168)cost attribution 成本归属   .[#bOp*  
  C (169)cost audit 成本审计   1Du9N[2'P  
  C (170)cost behaviour 成本性态   a fhZM$  
  C (171)cost benefit analysis 成本效益分析   nzORG  
  C (172)cost center 成本中心   <x2 F5$@  
  C (173)cost driver 成本动因
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