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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 sVex (X  
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  1.audit   审计 ](|\whI  
  2.attestation   鉴证 w&ak"GgV  
  3.credibility   可信赖程度 ?7{ H|sI  
  4.audit of financial statements 财务报表审计 $ImrOf^qt  
  5.agreed-upon procedures 执行商定程序 _UuC,Pl3  
  6.high levels of assurance 高水平保证 ^j7azn  
  7.compilation 编制 )=Jk@yj8x  
  8.reliability 可靠性 X.:]=,aGW  
  9.relevance 相关性 &c1A*Pl/:G  
  10.professional skepticism 职业谨慎 @B}aN@!/  
  11.objectivity 客观性 7g3 >jh  
  12. professional competence 专业胜任能力 Ci rZ+o  
  13.Senior/CPA-in-charge 项目经理 0Fu~%~#E$  
  14.audit engagement letter 业务约定书 8_N]e'WUh  
  15.recurring audit 连续审计 Y".RPiTL  
  16.the client 委托人 r(9~$_(vK  
  17.change CPA 更换注册会计 ~g.$|^,.O/  
  18.the existing CPA 现任注册会计师 6uR^%W8]  
  19.the successor CPA 后任注册会计师 !W?gR.0$=  
  20.the preceding CPA前任注册会计师 D_Bb?o5  
  21.issue the audit report 出具审计报告 l#n,Fg3  
  22.expert 专家 cp h:y  
  23.the board of directors 董事会 -IV]U*4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ={u0_j W  
  25.assess material misstatement risks评估重大错报风险 ~y7jCcd`  
  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 9?k_y ZV  
  27.a general knowledge of —— 初步了解―――的情况 j)q\9#sI/(  
  28.a more knowledge of—— 进一步了解的情况 f7}*X|_Y  
  29.the prior year‘s working papers 以前年度工作底稿 3 h<,  
  30.minutes of meeting 会议纪要 0bo/XUpi  
  31.business risks 经营风险 33}oO,}t,  
  32.appropriateness 适当性 --DoB=5%8  
  33.accounting estimate 会计估计 ^b %0 B  
  34.management representations 管理层声明 7 x<i :x3  
  35.going concern assumption 持续经营假设 !^ _ "~  
  36.audit plan 审计计划 rXHv`k y  
  37.significant audit areas 重点审计领域 c_>f0i  
  38.error 错误 8,uB8C9  
  39.fraud舞弊 eY e,r  
  40.modified or additional procedures 修改或追加审计程序 C"{k7yT  
  41.misappropriation of assets 侵占资产 5scEc,JCi  
  42.transactions without substance 虚假交易 V(E/'DR  
  43.unusual pressures 异常压力 $cZUM}@  
  44.the suspected noncompliance 涉嫌存在违法行为 h\'n**f_x  
  45.materialiy 重要性 {%C7EAq*  
  46.exceed the materiality level 超过重要性水平 +$Rt+S BD  
  47.approach the materiality level 接近重要性水平 D|.ic!w'  
  48.an acceptably low level 可接受水平 M %Qt|@O  
  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 @/1w4'M  
  50.misstatements or omissions 错报或漏报 Z:_D0jG  
  51.aggregate 总计 Nr=d<Us9f  
  52.subsequent events 期后事项 7sXxq4  
  53.adjust the financial statements 调整财务报表 ,\@O(; mF  
  54.perform additional audit procedures 实施追加的审计程序 <'g: T(t  
  55.audit risk 审计风险 !*OJ.W&  
  56.detection risk 检查风险 `HBf&Z  
  57.inappropriate audit opinion 不适当的审计意见 x+]\1p  
  58.material misstatement 重大的错报 }C|dyyr  
  59.tolerable misstatement 可容忍错报 uyY|v$FM  
  60.the acceptable level of detection risk 可接受的检查风险 plZ>03(6Q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %D[0nt|X  
  62.simall business 小规模企业 95V@X ^Ee  
  63.accounting system 会计系统 7>~5jYP  
  64.test of control 控制测试 y  TDNNK  
  65.walk-through test 穿行测试 t N2Md}@e  
  66.communication 沟通 ~#/hzS  
  67.flow chart 流程图 5v6Ei i:  
  68.reperformance of internal control 重新执行 -(bkr+N  
  69.audit evidence 审计证据 fS`$'BQ  
  70.substantive procedures 实质性程序 u#@Q:tnN_  
  71.assertions 认定 'f?$"U JF  
  72.esistence 存在 i _% Q`i  
  73.occurrence 发生 pf 7it5  
  74.completeness 完整性 Z@$8I{}G  
  75.rights and obligations 权利和义务 nt@aYXK4|  
  76.valuation and allocation 计价和分摊 =3v]gOcO  
  77.cutoff 截止 >orK';r<  
  78.accuracy 准确性 )=etG  
  79.classification 分类 W='> :H  
  80.inspection 检查 f@c`8L@g  
  81.supervision of counting 监盘 %Ijj=wW  
  82.observation 观察 X<*U.=r)  
  83.confirmation 函证 J:\|Nc?  
  84.computation 计算 0MdDXG-7  
  85.analytical procedures 分析程序 Pp5^@A  
  86.vouch 核对 )[|3ZP`  
  87.trace 追查 \(vY%DL1:  
  88.audit sampling 审计抽样 Dmu/RD5X:  
  89.error 误差 j ku}QM^  
  90.expected error 预期误差 Vkc#7W(  
  91.population 总体 ze]h..,]K  
  92.sampling risk 抽样风险 5O6hxcMjT  
  93.non- sampling risk 非抽样风险 oo.2Dn6z  
  94.sampling unit 抽样单位 :EA\)@^$R  
  95.statistical sampling 统计抽样 =7o"u3hG  
  96.tolerable error 可容忍误差 .>IhN 5  
  97.the risk of under reliance 信赖不足风险 W!&vul5  
  98.the risk of over reliance 信赖过度风险 uF3qD|I\  
  99.the risk of incorrect rejection 误拒风险 \R;`zuv   
  100. the risk of incorrect acceptance 误受风险 ,c)uX#1  
  101.working trial balance 试算平衡表 HF.^ysI  
  102.index and cross-referencing 索引和交叉索引 dB5b@9*  
  103.cash receipt 现金收入 E}tqQ*u  
  104.cash disbursement 现金支出 ]]wA[c~G  
  105.bank statement 银行对账单 !dC<4qZ\C  
  106.bank reconciliation 银行存款余额调节表 {7/0< N G  
  107.balance sheet date 资产负债表日 .?Gd'Lp  
  108.net realizable value 可变现净值 S9",d~EM  
  109.storeroom 仓库 '&|=0TDd+  
  110.sale invoice 销售发票 a qc?pqM  
  111.price list 价目表 4BKI-;v$  
  112.positive confirmation request 积极式询证函 hHMN6i  
  113.negative confirmation request 消极式询证函 9b*nLyYVz  
  114.purchase requisition 请购单 E!P yL>){  
  115.receiving report 验收报告 *^wm1|5  
  116.gross margin 毛利 DY?Kfvef  
  117.manufacturing overhead 制造费用 BFOq8}fX2  
  118.material requisition 领料单 u9EgdpD  
  119.inventory-taking 存货盘点 y)@[Sl>  
  120.bond certificate 债券 jWE :ek*  
  121.stock certificate 股票 @>U-t{W  
  122.audit report 审计报告 ixT:)|'i  
  123.entity 被审计单位 %GS(:]{n  
  124.addressee of the audit report 审计报告的收件人 <>aw 1WM+  
  125.unqualified opinion 无保留意见 fk x \=  
  126.qualified opinion 保留意见 uPl\I6k  
  127.disclaimer of opinion 无法表示意见  #c66)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $ . 9V&  
  A (2)absorbed overhead 已吸收制造费用 N/K.%<h  
  A (3)absorption costing 吸收成本计算 -#HA"7XOE  
  A (4)account 账户,报表   H,u<|UMM_  
  A (5)accounting postulate 会计假设   +lMX{es\O  
  A (6)accounting series release 会计公告文件   ~S7 D>D3S  
  A (7)accounting valuation 会计计价   ^i} L-QR  
  A (8)account sale 承销清单  _ "VkGG  
  A (9)accountability concept 经营责任概念   hK,Sf ;5V  
  A (10)accountancy 会计职业   F 70R1OYU  
  A (11)accountant 会计师   Yd~X77cv  
  A (12)accounting 会计   bq:(u4 3  
  A (13)agency cost 代理成本   u2?|Ue@[  
  A (14)accounting bases 会计基础   Y*vW!yu  
  A (15)accounting manual 会计手册   n*{sTT  
  A (16)accounting period 会计期间   j+,d^!  
  A (17)accounting policies 会计方针   T r1?620  
  A (18)accounting rate of return 会计报酬率   ,^. 88<  
  A (19)accounting reference date 会计参照日   Nqa&_5"  
  A (20)accounting reference period 会计参照期间   cZ2kYn 8  
  A (21)accrual concept 应计概念   RpD=]y!5_  
  A (22)accrual expenses 应计费用   mh{1*T$fP  
  A (23)acid test ration 速动比率(酸性测试比率)   +yD`3` E  
  A (24)acquisition 购置   K8UP,f2  
  A (25)acquisition accounting 收购会计   |='z{WS  
  A (26)activity based accounting 作业基础成本计算   c5D)   
  A (27)adjusting events 调整事项   @8pp EFw  
  A (28)administrative expenses 行政管理费   2 Cv4=S  
  A (29)advice note 发货通知   &-B^~M*??  
  A (30)amortization 摊销   u*ObwcI/Bn  
  A (31)analytical review 分析性检查   K#=*9S  
  A (32)annual equivalent cost 年度等量成本法   U_n9]Z  
  A (33)annual report and accounts 年度报告和报表   ~2QR{; XQ  
  A (34)appraisal cost 检验成本   =aBctd:eX`  
  A (35)appropriation account 盈余分配账户   j+uLV{~g6  
  A (36)articles of association 公司章程细则   9E" vN  
  A (37)assets 资产   "q.\>MCv  
  A (38)assets cover 资产保障   'DL`Ee\  
  A (39)asset value per share 每股资产价值   .@@?Pj?)  
  A (40)associated company 联营公司   e3nYbWBy]  
  A (41)attainable standard 可达标准   m0;CH/D0  
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 A (42)attributable profit 可归属利润   Pu*6"}#~  
  A (43)audit 审计   %~2YE  
  A (44)audit report 审计报告   |m^k_d!d  
  A (45)auditing standards 审计准则   M$>1 L  
  A (46)authorized share capital 额定股本   6MT1$7|P&x  
  A (47)available hours 可用小时   rp!oO>F  
  A (48)avoidable costs 可避免成本 -v]Sr33L  
  B (49)back-to-back loan 易币贷款   n O\"HLM  
  B (50)backflush accounting 倒退成本计算   V4'YWdTi  
  B (51)bad debts 坏帐   vnM@QfN  
  B (52)bad debts ratio 坏帐比率   ?7.7`1m !v  
  B (53)bank charges 银行手续费   IpcNuZo9&  
  B (54)bank overdraft 银行透支   yl7&5)b#9  
  B (55)bank reconciliation 银行存款调节表   {pnS  Q  
  B (56)bank statement 银行对账单   R|(q  
  B (57)bankruptcy 破产   %&w3;d;c  
  B (58)basis of apportionment 分摊基础   ~&7MkkftM  
  B (59)batch 批量   ZK@N5/H(  
  B (60)batch costing 分批成本计算   H1QJ k_RL  
  B (61)beta factor B(市场)风险因素   $ us]35Z3  
  B (62)bill 账单   g" .are'7  
  B (63)bill of exchange 汇票   IDB+%xl#S  
  B (64)bill of landing 提单   Of[XKFn_  
  B (65)bill of materials 用料预计单   3c]b)n~Y  
  B (66)bill payable 应付票据   uj R_"r|l  
  B (67)bill receivable 应收票据   FrL]^59a  
  B (68)bin card 存货记录卡   Z\ja  
  B (69)bonus 红利   ymx>i~>7J  
  B (70)book-keeping 薄记   7b;I+q  
  B (71)Boston classification 波士顿分类   _/6!yyl  
  B (72)breakeven chart 保本图   Py@wJEo  
  B (73)breakeven point 保本点   j}JrE,|  
  B (74)breaking-down time 复位时间   M42 Ssn)  
  B (75)budget 预算   Rn9m]x  
  B (76)budget center 预算中心   / zB0J?  
  B (77)budget cost allowance 预算成本折让   DRp~jW(\y  
  B (78)budget manual 预算手册   h?BFvbAt  
  B (79)budget period 预算期间   2(u,SQ  
  B (80)budgetary control 预算控制   {B?Wu3-  
  B (81)budgeted capacity 预算生产能力   WJkZ!O$"j  
  B (82)burden 制造费用   *E/`KUG]  
  B (83)business center 经营中心   G MX?  
  B (84)business entity 营业个体   S+atn]eU@  
  B (85)business unit 经营单位   vY${;#~|  
 B (86)buy-out management 管理性购买产权   OwH81#   
  B (87)by-product 副产品 YaKeq5%y  
  C (88)called-up share capital 催缴股本   gv)P]{%^  
  C (89)capacity 生产能力   C)@y5. G;  
  C (90)capacity ratios 生产能力比率   6@{(;~r  
  C (91)capital 资本   E_])E`BJ  
  C (92)capital assets pricing model资本资产计价模式   ?'@8kpb  
  C (93)capital commitment 承诺资本   ZniB]k1  
  C (94)capital employed 已运用的资本   T>x&T9  
  C (95)capital expenditure 资本支出   rV R1wsaL  
  C (96)capital expenditureauthorization 资本支出核准   |)b6>.^  
  C (97)capital expenditure control 资本支出控制   q Gw -tPD<  
  C (98)capital expenditure proposal资本支出申请   }Qip&IN  
  C (99)capital funding planning 资本基金筹集计划   g`vny)\7/  
  C (100)capital gain 资本收益   ;t<QTGJ  
  C (101)capital investment appraisal资本投资评估   kI 4MiK  
  C (102)capital maintenance 资本保全   r@+ri1c  
  C (103)capital resource planning 资本资源计划   aE&,]'6  
  C (104)capital surplus 资本盈余   P"y`A}Bx  
  C (105)capital turnover 资本周转率   VY;{/.Sa  
  C (106)card 记录卡   =BSzsH7  
  C (107)cash 现金   544X1Ww2  
  C (108)cash account 现金账户   j9?}j #@  
  C (109)cash book 现金账薄   ]iN'x?Fo  
  C (110)cash cow 金牛产品   )Dw,q~xgg0  
  C (111)cash flow 现金流量   %Y<|;0v  
  C (112)cash discounted 现金贴现   9[b<5Llt  
  C (113)cash flow budget 现金流量预算   s%C)t6`9  
  C (114)cash flow statement 现金流量表   ;aI[=?<x  
  C (115)cash ledger 现金分类账   Hv sob  
  C (116)cash limit 现金限额   ^)(bM$(`  
  C (117)CCA 现时成本会计   z3&]%Q&  
  C (118)center 中心   }!"A!~&  
  C (119)changeover time 变更时间   -8:&>~4`  
  C (120)chartered entity 特许经济个体   @kpv{`Y  
  C (121)cheque 支票   - }7e:!.  
  C (122)cheque register 支票登记薄   iop2L51eJ  
  C (123)coin analysis 零钱分类   J&[@}$N  
  C (124)classification 分类   !MYSfPdS  
  C (125)clock card 工时卡   y#Fv+`YDl  
  C (126)code 代码   8jd;JPz@\  
  C (127)commitment accounting 承诺确认会计   xy5lE+E_U  
  C (128)common cost 共同成本   1|kvPo#  
  C (129)company limited byguarantee 有限担保责任公司   C${Vg{g7a  
C (130)company limited shares 股份有限公司   M m[4yP%  
  C (131)competitive position 竞争能力状况   D7lK3 0  
  C (132)concept 概念   WHsgjvh"  
  C (133)conglomerate 跨行业企业   '(f&P=[b  
  C (134)consistency concept 一致性概念   k9:{9wW  
  C (135)consolidated accounts 合并报表   SB1upTn  
  C (136)consolidation accounting 合并会计   NO|K VZ~  
  C (137)consortium 财团   =yr0bGy`-  
  C (138)contingency plan 应急计划   6+.uU[x@  
  C (139)contingent liabilities 或有负债   A )^`?m3  
  C (140)continuous operation 连续生产   C\/xl#e<@  
  C (141)contra 抵消   Y ;u<GOe  
  C (142)contract cost 合同成本   'MEz|Z  
  C (143)contract costing 合同成本计算   c_-drS  
  C (144)contribution 贡献毛益   0y 7"SiFY  
  C (145)contribution centre 贡献中心   QW $G  
  C (146)contribution chart 贡献图   3HLNCt09  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /tP|b _7O  
  C (148)contribution to salesration 贡献毛益对销售比率   ofPHmh`  
  C (149)control 控制   P;P%n  
  C (150)control account 控制帐户   w.H%R-Be  
  C (151)control limits 控制限度   biSz?DJ>  
  C (152)controllability concept 可控制概念   W%T>SpFl  
  C (153)controllable cost 可控制成本   W=#:.Xj[  
  C (154)conversion cost 加工成本   3a?o3=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rqdE6y+^  
  C (156)corporate appraisal 公司评估   dRj|g  
  C (157)corporate planning 公司计划   ]bj&bk#  
  C (158)corporate social reporting 公司社会报告   giZP.C"0  
  C (159)corporation 股份公司   rM .|1(u  
  C (160)cost 成本   G?E oPh^m  
  C (161)cost account 成本帐户   AG!w4Ky`  
  C (162)cost accounting 成本会计   !G SV6  
  C (163)cost accounting manual 成本手册   _AQb6N b  
  C (164)cost accounts calendar 成本报表的日历时间   SnE(o)Q  
  C (165)cost adjustment 成本调整   tNGp\~  
  C (166)cost allocation 成本分配   b~'"^ Bts*  
  C (167)cost apportionment 成本分摊   txiP!+3OWB  
  C (168)cost attribution 成本归属   RRRCS]y7$t  
  C (169)cost audit 成本审计   jUSmq m'  
  C (170)cost behaviour 成本性态   S/D^  
  C (171)cost benefit analysis 成本效益分析   -j73Wz  
  C (172)cost center 成本中心   |K.mP4CKY  
  C (173)cost driver 成本动因
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