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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 An0Zg'o!G  
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  1.audit   审计 tV5U z&:b  
  2.attestation   鉴证 FSn&N2[D  
  3.credibility   可信赖程度 R#0Z  
  4.audit of financial statements 财务报表审计 KaGG4?=V  
  5.agreed-upon procedures 执行商定程序 Yl!~w:O!o  
  6.high levels of assurance 高水平保证 s#*T(pY  
  7.compilation 编制 :`w'}h7m  
  8.reliability 可靠性 {D9m>B3"{  
  9.relevance 相关性 3 2MdDa  
  10.professional skepticism 职业谨慎 ;Q&|-`NK  
  11.objectivity 客观性 rp^G k  
  12. professional competence 专业胜任能力 ]-b`uYb  
  13.Senior/CPA-in-charge 项目经理 bO2s'!x  
  14.audit engagement letter 业务约定书 ++)3*+N+  
  15.recurring audit 连续审计 q!+&|F  
  16.the client 委托人 /degBL+  
  17.change CPA 更换注册会计 rbw5.NU  
  18.the existing CPA 现任注册会计师 #ovmX  
  19.the successor CPA 后任注册会计师 @CJ`T&  
  20.the preceding CPA前任注册会计师 ~$\9T.tre2  
  21.issue the audit report 出具审计报告 4Y#F"+m.]  
  22.expert 专家 jjLwHJ  
  23.the board of directors 董事会 >|S&@<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [hl8LP+~  
  25.assess material misstatement risks评估重大错报风险 f8c '`$O  
  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 CMI V"-  
  27.a general knowledge of —— 初步了解―――的情况 ?=\&O=_ln  
  28.a more knowledge of—— 进一步了解的情况 wxx3']:  
  29.the prior year‘s working papers 以前年度工作底稿 [~[)C]-=  
  30.minutes of meeting 会议纪要 &+v!mw >  
  31.business risks 经营风险 -4 !9cE  
  32.appropriateness 适当性 HpX ;:/I  
  33.accounting estimate 会计估计 }KZt7)  
  34.management representations 管理层声明 5RysN=czA  
  35.going concern assumption 持续经营假设 I}S~,4  
  36.audit plan 审计计划 {-fhp@;  
  37.significant audit areas 重点审计领域 #OT8_D  
  38.error 错误 6|-V{  
  39.fraud舞弊 6 ?C|pO  
  40.modified or additional procedures 修改或追加审计程序 2Vn~o_ga  
  41.misappropriation of assets 侵占资产 SZhW)0  
  42.transactions without substance 虚假交易 O ^+H:Y|  
  43.unusual pressures 异常压力 x  #Um`  
  44.the suspected noncompliance 涉嫌存在违法行为 &=-Z NWNo  
  45.materialiy 重要性 }+{ ? Ms  
  46.exceed the materiality level 超过重要性水平 sOY+ X  
  47.approach the materiality level 接近重要性水平 OdrnPo{  
  48.an acceptably low level 可接受水平 X' ,0vK  
  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 4|#@41\ B  
  50.misstatements or omissions 错报或漏报 nbECEQ:|B  
  51.aggregate 总计 t(R Jc  
  52.subsequent events 期后事项 >Yf)]e-  
  53.adjust the financial statements 调整财务报表 ;;#_[Zl  
  54.perform additional audit procedures 实施追加的审计程序 $xK2M  
  55.audit risk 审计风险 aGR!T{`   
  56.detection risk 检查风险 8NJxtT~0c~  
  57.inappropriate audit opinion 不适当的审计意见 Ac2,A>  
  58.material misstatement 重大的错报 qZS]eQW.  
  59.tolerable misstatement 可容忍错报 Ww[Xqmg  
  60.the acceptable level of detection risk 可接受的检查风险 Fzc8)*w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |*T3TsP u  
  62.simall business 小规模企业 lI<Q=gd  
  63.accounting system 会计系统 0S%xm'|N  
  64.test of control 控制测试 7%Q?BH7{  
  65.walk-through test 穿行测试 R|&Rq(ow"  
  66.communication 沟通 ~mR@L`"l  
  67.flow chart 流程图 a^ _ _Z3g,  
  68.reperformance of internal control 重新执行 NZTG)<  
  69.audit evidence 审计证据 |K(2_Wp  
  70.substantive procedures 实质性程序 fK %${   
  71.assertions 认定 ZgzjRa++  
  72.esistence 存在 fVXZfq6  
  73.occurrence 发生 y$Rr,]L  
  74.completeness 完整性 ~fV\ X*  
  75.rights and obligations 权利和义务 !'jZ !NFO  
  76.valuation and allocation 计价和分摊 WP5QA8`3  
  77.cutoff 截止 8nj^x?bn  
  78.accuracy 准确性 U $2"ZyFii  
  79.classification 分类 g"dq;H  
  80.inspection 检查 J dK' ~-L  
  81.supervision of counting 监盘 Nf!g1D"U  
  82.observation 观察 \|gE=5!Am=  
  83.confirmation 函证 JoCZ{MhM  
  84.computation 计算 nhu;e}[>  
  85.analytical procedures 分析程序 )9]DJ!]&Q"  
  86.vouch 核对 s<XAH7?0  
  87.trace 追查 jGSY$nt9  
  88.audit sampling 审计抽样 Tx19\\r  
  89.error 误差 2&,jO+BqE@  
  90.expected error 预期误差 D"z3SLFW{  
  91.population 总体 2d#3LnO  
  92.sampling risk 抽样风险 5{"v/nXV  
  93.non- sampling risk 非抽样风险 UD!-.I]  
  94.sampling unit 抽样单位 %tvP\(]h  
  95.statistical sampling 统计抽样 N*w6D:  
  96.tolerable error 可容忍误差 I""zg^Rq  
  97.the risk of under reliance 信赖不足风险 ~O c:b>~  
  98.the risk of over reliance 信赖过度风险 )-s9CWJv  
  99.the risk of incorrect rejection 误拒风险 d$H   
  100. the risk of incorrect acceptance 误受风险 lA/.4"nN  
  101.working trial balance 试算平衡表 JH|]B|3  
  102.index and cross-referencing 索引和交叉索引 (2J\o  
  103.cash receipt 现金收入 zJ $&`=  
  104.cash disbursement 现金支出 4x)etH^o  
  105.bank statement 银行对账单 ++=f7y u  
  106.bank reconciliation 银行存款余额调节表 j&Trv w<t  
  107.balance sheet date 资产负债表日 3T= ?!|e  
  108.net realizable value 可变现净值 f'oO/0lx  
  109.storeroom 仓库 Z^[ ]s1iP}  
  110.sale invoice 销售发票 0R-J \  
  111.price list 价目表 J85S'cwZZ  
  112.positive confirmation request 积极式询证函 [KMNMg  
  113.negative confirmation request 消极式询证函 z%E ok  
  114.purchase requisition 请购单 gr^T L1(  
  115.receiving report 验收报告 # E{2 !Z  
  116.gross margin 毛利 dHsI<:T#  
  117.manufacturing overhead 制造费用 B" 0a5-pkr  
  118.material requisition 领料单 Mgp+#w+,  
  119.inventory-taking 存货盘点 }`~n$OVx  
  120.bond certificate 债券 N;q)r  
  121.stock certificate 股票 DP8%/CV!*  
  122.audit report 审计报告 _qO'(DKylC  
  123.entity 被审计单位 5<>"d :9  
  124.addressee of the audit report 审计报告的收件人 jAcrXB*  
  125.unqualified opinion 无保留意见 9R m\@E [  
  126.qualified opinion 保留意见 =G9I7Y@  
  127.disclaimer of opinion 无法表示意见 KSAE!+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   sx n{uRF  
  A (2)absorbed overhead 已吸收制造费用 N`HiNb [  
  A (3)absorption costing 吸收成本计算 @Cml^v@`L  
  A (4)account 账户,报表   r,HIoeAKP  
  A (5)accounting postulate 会计假设   dLfB){>S  
  A (6)accounting series release 会计公告文件   Fy$f`w_H@  
  A (7)accounting valuation 会计计价   sR4B/1'E  
  A (8)account sale 承销清单 c[>xM3=e^q  
  A (9)accountability concept 经营责任概念   AnK~<9WQj  
  A (10)accountancy 会计职业   3oOr*N3R  
  A (11)accountant 会计师   lv>^P>S(O  
  A (12)accounting 会计   gkmV; 0  
  A (13)agency cost 代理成本   d.0K~M   
  A (14)accounting bases 会计基础   (6*  
  A (15)accounting manual 会计手册   "U-dw%b}b  
  A (16)accounting period 会计期间   o1?S*  
  A (17)accounting policies 会计方针   f#kT?!sP  
  A (18)accounting rate of return 会计报酬率   82M` sk3.  
  A (19)accounting reference date 会计参照日   #:NY9.\o  
  A (20)accounting reference period 会计参照期间   #,9s\T  
  A (21)accrual concept 应计概念    :Y Ki  
  A (22)accrual expenses 应计费用   hS1I ;*t  
  A (23)acid test ration 速动比率(酸性测试比率)   PbnAY{J  
  A (24)acquisition 购置   ph$ vP;}  
  A (25)acquisition accounting 收购会计   \^ 1S:z  
  A (26)activity based accounting 作业基础成本计算   I.[Lv7U-  
  A (27)adjusting events 调整事项   fKW)h?.Kd  
  A (28)administrative expenses 行政管理费   [DZ |Ltv  
  A (29)advice note 发货通知   FP'-=zgc  
  A (30)amortization 摊销   s o1hC  
  A (31)analytical review 分析性检查   \(MI DCZ@-  
  A (32)annual equivalent cost 年度等量成本法   W\2 ']7}e  
  A (33)annual report and accounts 年度报告和报表   Za,myuI+  
  A (34)appraisal cost 检验成本   N%F4ug@i   
  A (35)appropriation account 盈余分配账户   5eiKMKW[  
  A (36)articles of association 公司章程细则   nb.|^O?  
  A (37)assets 资产   j5[Y0)pV\  
  A (38)assets cover 资产保障   O 6ph_$nt.  
  A (39)asset value per share 每股资产价值   nTl2F1(sV7  
  A (40)associated company 联营公司   _=cU2  
  A (41)attainable standard 可达标准   RGL2S]UFs  
!QpOrg  
 A (42)attributable profit 可归属利润   nV`U{} x  
  A (43)audit 审计   ? G`6}NP  
  A (44)audit report 审计报告   K)9Rw2-AJ  
  A (45)auditing standards 审计准则   UM/!dt}DnF  
  A (46)authorized share capital 额定股本   2EO x],(|  
  A (47)available hours 可用小时   {- &`@V  
  A (48)avoidable costs 可避免成本 TlowEh8r  
  B (49)back-to-back loan 易币贷款   G c \^Kg^#  
  B (50)backflush accounting 倒退成本计算   /J(vqYK"  
  B (51)bad debts 坏帐   @qpj0i+>*  
  B (52)bad debts ratio 坏帐比率   $A`m8?bY  
  B (53)bank charges 银行手续费   G j?$HFa  
  B (54)bank overdraft 银行透支   r1TdjnP,2^  
  B (55)bank reconciliation 银行存款调节表   !6l*Jc3  
  B (56)bank statement 银行对账单   Cs(sar:7  
  B (57)bankruptcy 破产   T%;V_iW-  
  B (58)basis of apportionment 分摊基础   n.rn+nuwv  
  B (59)batch 批量   OD9z7*E@  
  B (60)batch costing 分批成本计算   'J$@~P  
  B (61)beta factor B(市场)风险因素   T(qTipq0  
  B (62)bill 账单   P2@Z7DhQ  
  B (63)bill of exchange 汇票   zE<Iv\Q  
  B (64)bill of landing 提单    Q6RTH  
  B (65)bill of materials 用料预计单   $}Ab R:z  
  B (66)bill payable 应付票据   1BEs> Sm  
  B (67)bill receivable 应收票据   IJ~j(.W  
  B (68)bin card 存货记录卡   2e-`V5{)b  
  B (69)bonus 红利   M!kSt1  
  B (70)book-keeping 薄记   P@keg*5@  
  B (71)Boston classification 波士顿分类   Z+u.LXc|c  
  B (72)breakeven chart 保本图   r ^\(M {  
  B (73)breakeven point 保本点   n\M8>9c  
  B (74)breaking-down time 复位时间   R*!s'R  
  B (75)budget 预算   eXMIRus(  
  B (76)budget center 预算中心   J&s$Wqf  
  B (77)budget cost allowance 预算成本折让   7nPcm;Er  
  B (78)budget manual 预算手册   qY$ [2]  
  B (79)budget period 预算期间   WrSc@j&Ycv  
  B (80)budgetary control 预算控制   C[}UQod0  
  B (81)budgeted capacity 预算生产能力   `IEA  
  B (82)burden 制造费用   B;?)X&n|X  
  B (83)business center 经营中心   Q`W2\Kod]  
  B (84)business entity 营业个体   ]'"Sa< ->  
  B (85)business unit 经营单位   s[sv4hq  
 B (86)buy-out management 管理性购买产权   h=0a9vIXF  
  B (87)by-product 副产品 A .Wf6o  
  C (88)called-up share capital 催缴股本   !\<a2>4$T  
  C (89)capacity 生产能力   NhCucSU<K  
  C (90)capacity ratios 生产能力比率   I/XSW#  
  C (91)capital 资本   9=~ZA{0J  
  C (92)capital assets pricing model资本资产计价模式   Pmo<t6  
  C (93)capital commitment 承诺资本   ^~.AV]t|  
  C (94)capital employed 已运用的资本   J_ h.7V  
  C (95)capital expenditure 资本支出   M2-`p  
  C (96)capital expenditureauthorization 资本支出核准   4qz+cB_  
  C (97)capital expenditure control 资本支出控制   ROmmak(y8  
  C (98)capital expenditure proposal资本支出申请   :09NZ !!  
  C (99)capital funding planning 资本基金筹集计划   . }/8 ]  
  C (100)capital gain 资本收益   W2#<]]-  
  C (101)capital investment appraisal资本投资评估   .wD $Bsm`t  
  C (102)capital maintenance 资本保全   >x JzV  
  C (103)capital resource planning 资本资源计划   6e rYjq  
  C (104)capital surplus 资本盈余   cZQ8[I  
  C (105)capital turnover 资本周转率   5E-;4o;RI(  
  C (106)card 记录卡   v@soS1V!  
  C (107)cash 现金   B=r DU$z  
  C (108)cash account 现金账户   aTTkj\4  
  C (109)cash book 现金账薄   0\{dt4nW&O  
  C (110)cash cow 金牛产品   :Y\ ~[Y  
  C (111)cash flow 现金流量   l)vC=V6MG  
  C (112)cash discounted 现金贴现   |67Jw2  
  C (113)cash flow budget 现金流量预算   NX,m6u  
  C (114)cash flow statement 现金流量表   \1jThJn  
  C (115)cash ledger 现金分类账   DPjs? M<  
  C (116)cash limit 现金限额   Zs />_w}  
  C (117)CCA 现时成本会计    C3{hf  
  C (118)center 中心   @k&6\1/U  
  C (119)changeover time 变更时间   (<r)xkn  
  C (120)chartered entity 特许经济个体   } Xo#/9  
  C (121)cheque 支票   7%i'F=LzT  
  C (122)cheque register 支票登记薄   O{_t*sO9q*  
  C (123)coin analysis 零钱分类   < j:\;mi;  
  C (124)classification 分类   "t&=~eOe3  
  C (125)clock card 工时卡   G;}WZy  
  C (126)code 代码   6[3Xe_  
  C (127)commitment accounting 承诺确认会计   $G`CXhbl  
  C (128)common cost 共同成本   \Q|-Npw  
  C (129)company limited byguarantee 有限担保责任公司   3e&+[j  
C (130)company limited shares 股份有限公司   B{`adq?pW  
  C (131)competitive position 竞争能力状况   K2zln_W  
  C (132)concept 概念   SjB"#E)  
  C (133)conglomerate 跨行业企业   oI{.{]  
  C (134)consistency concept 一致性概念   ~ tA ^K  
  C (135)consolidated accounts 合并报表   1~c\J0h)d  
  C (136)consolidation accounting 合并会计   UeO/<ml3>J  
  C (137)consortium 财团   j|[rT^b@  
  C (138)contingency plan 应急计划   q$:7j5E  
  C (139)contingent liabilities 或有负债   Q;$k?G=l  
  C (140)continuous operation 连续生产   J:N(U0U  
  C (141)contra 抵消   'vd&r@N  
  C (142)contract cost 合同成本   qU !dg  
  C (143)contract costing 合同成本计算   ZLT?G  
  C (144)contribution 贡献毛益   ~i"=:D  
  C (145)contribution centre 贡献中心   y>y2,x+[  
  C (146)contribution chart 贡献图   Xe %J{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bgi_QB#k\  
  C (148)contribution to salesration 贡献毛益对销售比率   ?Fl}@EA#M  
  C (149)control 控制   k~8-E u1  
  C (150)control account 控制帐户   |@X^_L.!  
  C (151)control limits 控制限度   (N9-YP?qm  
  C (152)controllability concept 可控制概念   v`Jt+?I  
  C (153)controllable cost 可控制成本   o~~;I  
  C (154)conversion cost 加工成本   ^~H{I_Y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   y''~j<'  
  C (156)corporate appraisal 公司评估   H%O\4V2s  
  C (157)corporate planning 公司计划   >K9Ia4I,  
  C (158)corporate social reporting 公司社会报告   zWC| Qe  
  C (159)corporation 股份公司   Zo<)r2|O.  
  C (160)cost 成本   <-v zS;  
  C (161)cost account 成本帐户   HDH G~<s  
  C (162)cost accounting 成本会计   \#HW.5  
  C (163)cost accounting manual 成本手册   {$z54nvw$  
  C (164)cost accounts calendar 成本报表的日历时间   $H@SXx  
  C (165)cost adjustment 成本调整   7\6g>4J^`  
  C (166)cost allocation 成本分配   ;d6Dm)/(  
  C (167)cost apportionment 成本分摊   BYq80Vk% @  
  C (168)cost attribution 成本归属   XPX?+W=mv  
  C (169)cost audit 成本审计   ['IH*gi  
  C (170)cost behaviour 成本性态   7%Y`j/  
  C (171)cost benefit analysis 成本效益分析   .G[/4h :.  
  C (172)cost center 成本中心   =wh[D$n$~  
  C (173)cost driver 成本动因
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