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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 "X\q%%P=?  
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  1.audit   审计 0^-z?Kb<}  
  2.attestation   鉴证 \xy:6gd:  
  3.credibility   可信赖程度 FuIWiO(  
  4.audit of financial statements 财务报表审计 A;K{&x  
  5.agreed-upon procedures 执行商定程序 ,oy4V^B&  
  6.high levels of assurance 高水平保证 h;&&@5@lM  
  7.compilation 编制 e,PQ)1  
  8.reliability 可靠性 ;""-[4C  
  9.relevance 相关性 + # m   
  10.professional skepticism 职业谨慎 Yk(NZ3O  
  11.objectivity 客观性 #u!y`lek  
  12. professional competence 专业胜任能力 !.x=r  
  13.Senior/CPA-in-charge 项目经理 Q&\ZC?y4  
  14.audit engagement letter 业务约定书 E;ndw/GZjR  
  15.recurring audit 连续审计 A0'tCq]?0  
  16.the client 委托人 '5&B~ 1&  
  17.change CPA 更换注册会计 ={e#lC  
  18.the existing CPA 现任注册会计师 FZ;Y vdX6  
  19.the successor CPA 后任注册会计师 r>n8`W  
  20.the preceding CPA前任注册会计师 oXu~9'm$  
  21.issue the audit report 出具审计报告 "a2H8x  
  22.expert 专家 U` },)$  
  23.the board of directors 董事会 D_L'x "  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T1Ln)CS?9  
  25.assess material misstatement risks评估重大错报风险 DR#3njjEC  
  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 So3,Z'z=  
  27.a general knowledge of —— 初步了解―――的情况 LWp?U!N  
  28.a more knowledge of—— 进一步了解的情况 KyVe0>{_u  
  29.the prior year‘s working papers 以前年度工作底稿 2}W6{T'  
  30.minutes of meeting 会议纪要 F!DrZd>\  
  31.business risks 经营风险 0ll,V  
  32.appropriateness 适当性 + xkMW%e<  
  33.accounting estimate 会计估计 G5C#i7cpm  
  34.management representations 管理层声明 74</6T]^  
  35.going concern assumption 持续经营假设 nJnO/~|  
  36.audit plan 审计计划 -M(58/y  
  37.significant audit areas 重点审计领域 ^^W`Lh%9  
  38.error 错误 KV3+}k  
  39.fraud舞弊 5Lo==jHif  
  40.modified or additional procedures 修改或追加审计程序 C 6:pY-  
  41.misappropriation of assets 侵占资产 ^+YGSg7  
  42.transactions without substance 虚假交易 &QHA_+88W  
  43.unusual pressures 异常压力 4.$hHFqS^5  
  44.the suspected noncompliance 涉嫌存在违法行为 aTs y)=N  
  45.materialiy 重要性 {ILQ CvP*  
  46.exceed the materiality level 超过重要性水平 LQuYCfj|  
  47.approach the materiality level 接近重要性水平 eFeCS{LV+  
  48.an acceptably low level 可接受水平 O>{t}6o  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 D0"yZp}  
  50.misstatements or omissions 错报或漏报 s`dkEaS  
  51.aggregate 总计 `s]zk {x  
  52.subsequent events 期后事项 YjMbd?v  
  53.adjust the financial statements 调整财务报表 _'o^@v:  
  54.perform additional audit procedures 实施追加的审计程序 0Mzc1dG:  
  55.audit risk 审计风险 tF)k6*+  
  56.detection risk 检查风险  Q}`2Y^.  
  57.inappropriate audit opinion 不适当的审计意见 l"V8n BR`  
  58.material misstatement 重大的错报 Amq8q  
  59.tolerable misstatement 可容忍错报 pNk,jeo  
  60.the acceptable level of detection risk 可接受的检查风险 ~S~x@&yR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %QlBFl0a  
  62.simall business 小规模企业 |R|U z`  
  63.accounting system 会计系统 S -mzxj  
  64.test of control 控制测试 FkkZyCqZ`  
  65.walk-through test 穿行测试 HEW 9YC"  
  66.communication 沟通 4 Q>jP3  
  67.flow chart 流程图 F'T= Alf  
  68.reperformance of internal control 重新执行 %)!~t8To  
  69.audit evidence 审计证据 )r-|T&Sn  
  70.substantive procedures 实质性程序 jTxChR  
  71.assertions 认定 b&_u O  
  72.esistence 存在 mqfEs0~I  
  73.occurrence 发生 ag*Hs<gi  
  74.completeness 完整性 LxYM "_1A;  
  75.rights and obligations 权利和义务 k}owEBsn}  
  76.valuation and allocation 计价和分摊 ;gw!;!T  
  77.cutoff 截止 -^NAHE$bW  
  78.accuracy 准确性 71,0v`Z<  
  79.classification 分类 mU0r"\**c3  
  80.inspection 检查 clU3#8P!=  
  81.supervision of counting 监盘 .$T:n[@  
  82.observation 观察 t+Q|l&|0  
  83.confirmation 函证 I;fw]/M%!  
  84.computation 计算 =<27qj  
  85.analytical procedures 分析程序 Yi! >8  
  86.vouch 核对 *p<5(-J3  
  87.trace 追查 &?ed.V@E5  
  88.audit sampling 审计抽样 J7aK3 he  
  89.error 误差 3qd-,qC  
  90.expected error 预期误差 F(kRAe;  
  91.population 总体 >ehWjL`8  
  92.sampling risk 抽样风险 YnL?t-$Gg  
  93.non- sampling risk 非抽样风险 F7PZV+\  
  94.sampling unit 抽样单位 3Tte8]0  
  95.statistical sampling 统计抽样 GzE3B';g  
  96.tolerable error 可容忍误差 113x9+w[  
  97.the risk of under reliance 信赖不足风险 "u> sS  
  98.the risk of over reliance 信赖过度风险 8=_| qy}l/  
  99.the risk of incorrect rejection 误拒风险 )*AA9   
  100. the risk of incorrect acceptance 误受风险 jgfP|oD  
  101.working trial balance 试算平衡表 lPSDY&`P  
  102.index and cross-referencing 索引和交叉索引 38.J:?Q  
  103.cash receipt 现金收入 Ydd>A\v\;  
  104.cash disbursement 现金支出 lDM~Z3(/b  
  105.bank statement 银行对账单 )-:f;#xJ  
  106.bank reconciliation 银行存款余额调节表 ~{tZ ;YZ  
  107.balance sheet date 资产负债表日 ?9ho|  
  108.net realizable value 可变现净值 3'N L1du  
  109.storeroom 仓库 +!Gr`&w*)  
  110.sale invoice 销售发票 @%B!$\]  
  111.price list 价目表 y5tAp  
  112.positive confirmation request 积极式询证函 g|*eN{g]uE  
  113.negative confirmation request 消极式询证函 E;Ftop  
  114.purchase requisition 请购单 _=M'KCL*)  
  115.receiving report 验收报告 *Zo o  
  116.gross margin 毛利 lM]),}   
  117.manufacturing overhead 制造费用 #?d#s19s  
  118.material requisition 领料单 blkJm9]v  
  119.inventory-taking 存货盘点 .6A:t? .  
  120.bond certificate 债券 (6y3"cbe  
  121.stock certificate 股票 qc4 "0Ap'  
  122.audit report 审计报告 5x'y{S<  
  123.entity 被审计单位 2A;[Ek6{q  
  124.addressee of the audit report 审计报告的收件人 u z2s-,  
  125.unqualified opinion 无保留意见 T7_ SO,X  
  126.qualified opinion 保留意见 cNB$g )`  
  127.disclaimer of opinion 无法表示意见 j24  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |MR?8A^"  
  A (2)absorbed overhead 已吸收制造费用 ;Z~.54Pf{d  
  A (3)absorption costing 吸收成本计算 l,2z5p  
  A (4)account 账户,报表   40sLZa)e  
  A (5)accounting postulate 会计假设   g#2X'%&+  
  A (6)accounting series release 会计公告文件   h*LL(ow5  
  A (7)accounting valuation 会计计价   -"tgEC\tD  
  A (8)account sale 承销清单 ; SM^  
  A (9)accountability concept 经营责任概念   ) CTM  
  A (10)accountancy 会计职业   DyTk<L  
  A (11)accountant 会计师   qxr&_r  
  A (12)accounting 会计   %hb5C 4q  
  A (13)agency cost 代理成本   ~0{Kga  
  A (14)accounting bases 会计基础   )GKgK;=~  
  A (15)accounting manual 会计手册   y$Noo)Z  
  A (16)accounting period 会计期间   EQhV}9  
  A (17)accounting policies 会计方针   T/6=A$4 #  
  A (18)accounting rate of return 会计报酬率   D;n%sRq(Z  
  A (19)accounting reference date 会计参照日   !27]1%Aw  
  A (20)accounting reference period 会计参照期间   aM}"DY-_ h  
  A (21)accrual concept 应计概念   \)]2Uh|  
  A (22)accrual expenses 应计费用   6N)1/=)  
  A (23)acid test ration 速动比率(酸性测试比率)   Z69 IHA[  
  A (24)acquisition 购置   %$KO]   
  A (25)acquisition accounting 收购会计   Ax*~[$$~%  
  A (26)activity based accounting 作业基础成本计算   }f'1x%RS^  
  A (27)adjusting events 调整事项   $NRb'   
  A (28)administrative expenses 行政管理费   {xoo9jq-  
  A (29)advice note 发货通知   j7+t@DqQ  
  A (30)amortization 摊销   !Qzp!k9d  
  A (31)analytical review 分析性检查   A+DYIS  
  A (32)annual equivalent cost 年度等量成本法   eV%bJkt.  
  A (33)annual report and accounts 年度报告和报表   GK%ovK  
  A (34)appraisal cost 检验成本   gQDK?aQX  
  A (35)appropriation account 盈余分配账户   \ \}/2#1=c  
  A (36)articles of association 公司章程细则   <BA&S _=4  
  A (37)assets 资产   ,LO-!\L  
  A (38)assets cover 资产保障   :J-5Q]#  
  A (39)asset value per share 每股资产价值   {\zr_v`g  
  A (40)associated company 联营公司   gI3rF=  
  A (41)attainable standard 可达标准   ~l6Y <-!  
k4rB S  
 A (42)attributable profit 可归属利润   xB+H7Ya  
  A (43)audit 审计   iCKwd9?)  
  A (44)audit report 审计报告   f~9Y1|6  
  A (45)auditing standards 审计准则   I W_D$pq  
  A (46)authorized share capital 额定股本   34:EpZO@  
  A (47)available hours 可用小时   D dO '  
  A (48)avoidable costs 可避免成本 L:Eb(z/D  
  B (49)back-to-back loan 易币贷款   y]9U FL"  
  B (50)backflush accounting 倒退成本计算   elB 8   
  B (51)bad debts 坏帐   W fNMyI  
  B (52)bad debts ratio 坏帐比率   jsQ$.)nO  
  B (53)bank charges 银行手续费   :L0W"$  
  B (54)bank overdraft 银行透支   mkA|gM[g7  
  B (55)bank reconciliation 银行存款调节表    O+j:L  
  B (56)bank statement 银行对账单   *)I1gR~  
  B (57)bankruptcy 破产   b15qy?`y  
  B (58)basis of apportionment 分摊基础   :/qO*&i,N  
  B (59)batch 批量   #Q 7$I.O]  
  B (60)batch costing 分批成本计算   1D6O=j\  
  B (61)beta factor B(市场)风险因素   AMz=HN  
  B (62)bill 账单   A,)ELVk1F  
  B (63)bill of exchange 汇票   Uk6!Sb  
  B (64)bill of landing 提单   1?\Y,+  
  B (65)bill of materials 用料预计单   0&@ pX~h:  
  B (66)bill payable 应付票据   KLW+&.re8  
  B (67)bill receivable 应收票据   xvl  
  B (68)bin card 存货记录卡   i@L2W>{P  
  B (69)bonus 红利   3fTI&2:  
  B (70)book-keeping 薄记   R?s\0  
  B (71)Boston classification 波士顿分类   >t(@?*ZFT  
  B (72)breakeven chart 保本图   Y_sV e  
  B (73)breakeven point 保本点   7bS[\5  
  B (74)breaking-down time 复位时间   hM w`e  
  B (75)budget 预算   ;$< ek(i7  
  B (76)budget center 预算中心   UV.9 KcN.  
  B (77)budget cost allowance 预算成本折让   T@.D5[q0:  
  B (78)budget manual 预算手册   eUlb6{!y?  
  B (79)budget period 预算期间    Jx w<*  
  B (80)budgetary control 预算控制   p04+"   
  B (81)budgeted capacity 预算生产能力   09 s}@C  
  B (82)burden 制造费用   E2D8s=r  
  B (83)business center 经营中心   !k9h6/ b6  
  B (84)business entity 营业个体   F JhVbAMd  
  B (85)business unit 经营单位   GGtrH~zx  
 B (86)buy-out management 管理性购买产权   e]?S-J'z  
  B (87)by-product 副产品 P.DWC'IBN  
  C (88)called-up share capital 催缴股本   v19`7qgR(  
  C (89)capacity 生产能力   l.l~K%P'h  
  C (90)capacity ratios 生产能力比率    H>6;I  
  C (91)capital 资本   ; bE6Y]"Rz  
  C (92)capital assets pricing model资本资产计价模式   wP?q5r5  
  C (93)capital commitment 承诺资本   g<%-n,  
  C (94)capital employed 已运用的资本   taaAwTtk?A  
  C (95)capital expenditure 资本支出   i]pG}SJ  
  C (96)capital expenditureauthorization 资本支出核准   &S]v+wF  
  C (97)capital expenditure control 资本支出控制   *`T &Dlt'8  
  C (98)capital expenditure proposal资本支出申请   GJPZ[bo  
  C (99)capital funding planning 资本基金筹集计划   TVwYFX  
  C (100)capital gain 资本收益   P^W47 SO  
  C (101)capital investment appraisal资本投资评估   =]"|x7'!  
  C (102)capital maintenance 资本保全   )W|jt/  
  C (103)capital resource planning 资本资源计划   :PkZ(WZ9  
  C (104)capital surplus 资本盈余   >/bK?yT<  
  C (105)capital turnover 资本周转率   \}NWR{=  
  C (106)card 记录卡   Y3>\;W*?  
  C (107)cash 现金   }j*/>m  
  C (108)cash account 现金账户   1s[-2^D+EM  
  C (109)cash book 现金账薄   yVzg<%CR^  
  C (110)cash cow 金牛产品   `wd*&vl  
  C (111)cash flow 现金流量   kZ%W?#  
  C (112)cash discounted 现金贴现   \;gt&*$-  
  C (113)cash flow budget 现金流量预算   ,5*xE\9G  
  C (114)cash flow statement 现金流量表   :exuTn  
  C (115)cash ledger 现金分类账   Q@VnJ,  
  C (116)cash limit 现金限额   X(28 xbd|  
  C (117)CCA 现时成本会计   X{9o8 *V  
  C (118)center 中心   !5!$h` g  
  C (119)changeover time 变更时间   t'x:fO?cp  
  C (120)chartered entity 特许经济个体   aZ`ags ofk  
  C (121)cheque 支票   tuV?:g?  
  C (122)cheque register 支票登记薄   (`? snMc  
  C (123)coin analysis 零钱分类   5zna?(#}  
  C (124)classification 分类   "e<. n  
  C (125)clock card 工时卡   SJ^?D8  
  C (126)code 代码   7#qL9+G  
  C (127)commitment accounting 承诺确认会计   b)^ZiRW``  
  C (128)common cost 共同成本   { BL1j  
  C (129)company limited byguarantee 有限担保责任公司   tN> B$sv  
C (130)company limited shares 股份有限公司   +Z2<spqG  
  C (131)competitive position 竞争能力状况   >I~z7 JS  
  C (132)concept 概念   ){6)?[G  
  C (133)conglomerate 跨行业企业   WVK-dBU  
  C (134)consistency concept 一致性概念   8;&S9'ci  
  C (135)consolidated accounts 合并报表   G<6grd5PP  
  C (136)consolidation accounting 合并会计   rss.F3dK  
  C (137)consortium 财团   B/kn&^z$|~  
  C (138)contingency plan 应急计划   v1g5(  
  C (139)contingent liabilities 或有负债   _k.bGYldk  
  C (140)continuous operation 连续生产   r ;8z"*  
  C (141)contra 抵消   a;(zH*/XK  
  C (142)contract cost 合同成本   l5]oS? >y  
  C (143)contract costing 合同成本计算   } _l -'t  
  C (144)contribution 贡献毛益   /Py>HzRE:  
  C (145)contribution centre 贡献中心   >1I2R/'  
  C (146)contribution chart 贡献图   05I39/T%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :P~& b P  
  C (148)contribution to salesration 贡献毛益对销售比率   'oQP:*Btl3  
  C (149)control 控制   EFt`<qwj  
  C (150)control account 控制帐户   Mr,y|   
  C (151)control limits 控制限度   ;Jn0e:x`E  
  C (152)controllability concept 可控制概念   ^|i\d \  
  C (153)controllable cost 可控制成本   ,T*_mDVY  
  C (154)conversion cost 加工成本   TM}'XZ&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5=h'!|iY  
  C (156)corporate appraisal 公司评估   *u;">H*BW  
  C (157)corporate planning 公司计划   1za'u_  
  C (158)corporate social reporting 公司社会报告   rnv7L^9^A  
  C (159)corporation 股份公司   zQ %z "tQ  
  C (160)cost 成本   ; =\5$J9  
  C (161)cost account 成本帐户   s_Oh >y?Aq  
  C (162)cost accounting 成本会计   05VOUa*pb  
  C (163)cost accounting manual 成本手册   &W<>^C2v  
  C (164)cost accounts calendar 成本报表的日历时间   39aCwhh7v  
  C (165)cost adjustment 成本调整   Q>a7Ps@~  
  C (166)cost allocation 成本分配   nf.:5I.  
  C (167)cost apportionment 成本分摊   Y\Qxdq  
  C (168)cost attribution 成本归属   8w8I:*  
  C (169)cost audit 成本审计   .>64h H  
  C (170)cost behaviour 成本性态   6 #x)W  
  C (171)cost benefit analysis 成本效益分析   jvc?hUcLKT  
  C (172)cost center 成本中心   C6V&R1"s  
  C (173)cost driver 成本动因
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