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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 M3)v- "  
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  1.audit   审计 Q1K"%   
  2.attestation   鉴证 D1"1MUSod  
  3.credibility   可信赖程度 XlE$.  
  4.audit of financial statements 财务报表审计 gjO *h3`  
  5.agreed-upon procedures 执行商定程序 q`h7H][(A  
  6.high levels of assurance 高水平保证 sn2r >m3  
  7.compilation 编制 4p*?7g_WVH  
  8.reliability 可靠性 v4X_v!CQ  
  9.relevance 相关性 iM4mkCdOO  
  10.professional skepticism 职业谨慎 =lYvj  
  11.objectivity 客观性 U<1}I.hDJ  
  12. professional competence 专业胜任能力 >9<_s ^_  
  13.Senior/CPA-in-charge 项目经理 R %Rv  
  14.audit engagement letter 业务约定书 7 _X&5ni  
  15.recurring audit 连续审计 UeFtzty,a  
  16.the client 委托人 ;D6x=v=2  
  17.change CPA 更换注册会计 =mDy@%yx!  
  18.the existing CPA 现任注册会计师 i%#th'C!P  
  19.the successor CPA 后任注册会计师 o:p{^D@#k  
  20.the preceding CPA前任注册会计师 ftDVxKDE?S  
  21.issue the audit report 出具审计报告 ]Fb8.q5(Y  
  22.expert 专家 39' X$!  
  23.the board of directors 董事会 fp`U?S6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k?!TjBKm  
  25.assess material misstatement risks评估重大错报风险 hnH)Jy;>  
  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 -i| /JH  
  27.a general knowledge of —— 初步了解―――的情况 bEBZ!ghU  
  28.a more knowledge of—— 进一步了解的情况 ddGkk@C A  
  29.the prior year‘s working papers 以前年度工作底稿 ?*B;514  
  30.minutes of meeting 会议纪要 $%lHj+(  
  31.business risks 经营风险 l6r%nHP@  
  32.appropriateness 适当性 lr)G:I#|  
  33.accounting estimate 会计估计 =>E44v  
  34.management representations 管理层声明 H@VBP Q}Q  
  35.going concern assumption 持续经营假设 L 5hQdT/b$  
  36.audit plan 审计计划 yYVW"m  
  37.significant audit areas 重点审计领域 n=lggBRx  
  38.error 错误 <FMuWHY  
  39.fraud舞弊 KFCQYdI`d  
  40.modified or additional procedures 修改或追加审计程序 \JF57t}Zk  
  41.misappropriation of assets 侵占资产 Fj[ dO&  
  42.transactions without substance 虚假交易 W\d0  
  43.unusual pressures 异常压力 Yj|c+&Ng  
  44.the suspected noncompliance 涉嫌存在违法行为 C.DoXE7  
  45.materialiy 重要性 U"jUMOMZ;  
  46.exceed the materiality level 超过重要性水平 s>[vT?  
  47.approach the materiality level 接近重要性水平 t!+%g) @  
  48.an acceptably low level 可接受水平 d!a2[2Us  
  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 o(S^1j5  
  50.misstatements or omissions 错报或漏报 0TuNA\Ug+  
  51.aggregate 总计 7`j|tb-  
  52.subsequent events 期后事项 ^hGZVGSv  
  53.adjust the financial statements 调整财务报表 (7 ] \p  
  54.perform additional audit procedures 实施追加的审计程序 %'K +$  
  55.audit risk 审计风险 _dH[STT  
  56.detection risk 检查风险 1t uator  
  57.inappropriate audit opinion 不适当的审计意见 oW\Q>c7 =  
  58.material misstatement 重大的错报 3R Y|l?n>  
  59.tolerable misstatement 可容忍错报 v= 8~ZDY  
  60.the acceptable level of detection risk 可接受的检查风险 URj% J/jD  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o =jX  
  62.simall business 小规模企业 C/grrw  
  63.accounting system 会计系统 ^@l5u=  
  64.test of control 控制测试 Au\ =ypK  
  65.walk-through test 穿行测试 m-&a~l  
  66.communication 沟通 06j)P6Iju  
  67.flow chart 流程图 8. ~ Euz  
  68.reperformance of internal control 重新执行 3l41r[\  
  69.audit evidence 审计证据 <3J=;.\6  
  70.substantive procedures 实质性程序 AmrJ_YP/t~  
  71.assertions 认定 7D9h;gsP  
  72.esistence 存在 ]c~rPi  
  73.occurrence 发生 Jf8'N ot  
  74.completeness 完整性 b W `)CWd  
  75.rights and obligations 权利和义务 *1;L,*J"|  
  76.valuation and allocation 计价和分摊 !E(J ]a  
  77.cutoff 截止 .5$V7t.t$\  
  78.accuracy 准确性 dzk?Zg  
  79.classification 分类 U iPVZ@?  
  80.inspection 检查 y D=)&->Ra  
  81.supervision of counting 监盘 f{oxF?|89  
  82.observation 观察 ~T{d9yNW1  
  83.confirmation 函证 iI/'! 85  
  84.computation 计算 d,E/ 9y\e  
  85.analytical procedures 分析程序 0[3tW[j  
  86.vouch 核对 `04Y ;@w  
  87.trace 追查 &Funao>  
  88.audit sampling 审计抽样 LO Yyj?^7  
  89.error 误差 r]K0 ]h@B  
  90.expected error 预期误差 Phjf$\pt  
  91.population 总体 R?FtncL%D  
  92.sampling risk 抽样风险 WA)lk >(+  
  93.non- sampling risk 非抽样风险 U7Sl@-#|  
  94.sampling unit 抽样单位 qoyGs}/I8  
  95.statistical sampling 统计抽样 *? orK o  
  96.tolerable error 可容忍误差 4<!}4   
  97.the risk of under reliance 信赖不足风险 5juCeG+Z  
  98.the risk of over reliance 信赖过度风险 vzT6G/  
  99.the risk of incorrect rejection 误拒风险 A?<"^<A^  
  100. the risk of incorrect acceptance 误受风险 8Gzs  
  101.working trial balance 试算平衡表 [~ rk`  
  102.index and cross-referencing 索引和交叉索引 w2mlqy2L  
  103.cash receipt 现金收入 N'W >pU  
  104.cash disbursement 现金支出 G5Dji_|  
  105.bank statement 银行对账单 }j5@\c48  
  106.bank reconciliation 银行存款余额调节表 +[go7A$5  
  107.balance sheet date 资产负债表日 5la]l  
  108.net realizable value 可变现净值 ^SelqX  
  109.storeroom 仓库 1Y"y!\t7G  
  110.sale invoice 销售发票 ob()+p.kK  
  111.price list 价目表 '$&(+>)z `  
  112.positive confirmation request 积极式询证函 P^W$qy|  
  113.negative confirmation request 消极式询证函 Q(eQZx{  
  114.purchase requisition 请购单 E*#60z7F  
  115.receiving report 验收报告 2%, ' }Bus  
  116.gross margin 毛利 0.,&B5)  
  117.manufacturing overhead 制造费用 `J;/=tf09  
  118.material requisition 领料单 gB'Ah-@,P  
  119.inventory-taking 存货盘点 c`[uQXv  
  120.bond certificate 债券 nCmrt*&}  
  121.stock certificate 股票 MyS7AL   
  122.audit report 审计报告 ur_" m+  
  123.entity 被审计单位 p9bxhnn|  
  124.addressee of the audit report 审计报告的收件人 \|4MU"ri  
  125.unqualified opinion 无保留意见 X0J]6|du.  
  126.qualified opinion 保留意见 YuZ   
  127.disclaimer of opinion 无法表示意见 [,V92-s;N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V,%5 hl'&  
  A (2)absorbed overhead 已吸收制造费用 _ O71r}4  
  A (3)absorption costing 吸收成本计算 Jd_1>p  
  A (4)account 账户,报表   < $/Yw   
  A (5)accounting postulate 会计假设   oXOO 10  
  A (6)accounting series release 会计公告文件   Rhxm)5+  
  A (7)accounting valuation 会计计价   ${H&Q*  
  A (8)account sale 承销清单 Uyf IAC$S  
  A (9)accountability concept 经营责任概念   $@!&ML  
  A (10)accountancy 会计职业   @9Pn(fd]  
  A (11)accountant 会计师   74N\G1  
  A (12)accounting 会计   [A/+tv  
  A (13)agency cost 代理成本   ]m,p3  
  A (14)accounting bases 会计基础   g KY ,G  
  A (15)accounting manual 会计手册   WX$^[^=HC  
  A (16)accounting period 会计期间   <'yC:HeAwD  
  A (17)accounting policies 会计方针   gKH"f%lK  
  A (18)accounting rate of return 会计报酬率   +as\>"Cj+2  
  A (19)accounting reference date 会计参照日   uS10P7N}  
  A (20)accounting reference period 会计参照期间   \.-y LS.  
  A (21)accrual concept 应计概念   Y:Tt$EQ  
  A (22)accrual expenses 应计费用   ~2qG" 1[\  
  A (23)acid test ration 速动比率(酸性测试比率)   %LaC$w_X  
  A (24)acquisition 购置   [ ESQD5&  
  A (25)acquisition accounting 收购会计   i3!$M/_]  
  A (26)activity based accounting 作业基础成本计算   +4vX+;: br  
  A (27)adjusting events 调整事项   OehB"[;+  
  A (28)administrative expenses 行政管理费   @g5]w&o_  
  A (29)advice note 发货通知   w%u[~T7OI  
  A (30)amortization 摊销   V0&QEul  
  A (31)analytical review 分析性检查   F476"WF  
  A (32)annual equivalent cost 年度等量成本法   N.cRZm%  
  A (33)annual report and accounts 年度报告和报表   .VV!$; FB  
  A (34)appraisal cost 检验成本   ~./u0E  
  A (35)appropriation account 盈余分配账户   5?Ao9Q]@  
  A (36)articles of association 公司章程细则   yKy)fn!  
  A (37)assets 资产   { J%$.D(/  
  A (38)assets cover 资产保障   B{u.Yc:  
  A (39)asset value per share 每股资产价值   +:8YMM#9V  
  A (40)associated company 联营公司   VL1z$<vVXt  
  A (41)attainable standard 可达标准   @WE$%dr  
YLd%"H $n  
 A (42)attributable profit 可归属利润   x1ex}_\  
  A (43)audit 审计   J(*"S!q)6  
  A (44)audit report 审计报告   [vT,zM  
  A (45)auditing standards 审计准则   _!Q\Xn  
  A (46)authorized share capital 额定股本   f}uCiV!?v  
  A (47)available hours 可用小时   C#cEMKa  
  A (48)avoidable costs 可避免成本 M|u5Vs1  
  B (49)back-to-back loan 易币贷款   cHd39H9  
  B (50)backflush accounting 倒退成本计算   FCAu%lvZT  
  B (51)bad debts 坏帐   PQ|x?98  
  B (52)bad debts ratio 坏帐比率   he6) L6T  
  B (53)bank charges 银行手续费   : \`MrI^  
  B (54)bank overdraft 银行透支   xef7mx  
  B (55)bank reconciliation 银行存款调节表   {.)D)8`<d  
  B (56)bank statement 银行对账单   =ZL2 0<TeH  
  B (57)bankruptcy 破产   tq93 2M4  
  B (58)basis of apportionment 分摊基础   51usiOq  
  B (59)batch 批量   a OHAG  
  B (60)batch costing 分批成本计算   6lFsN2  
  B (61)beta factor B(市场)风险因素   c9={~  
  B (62)bill 账单   )&-+:u0  
  B (63)bill of exchange 汇票   S-dV  
  B (64)bill of landing 提单   0:S)2"I58p  
  B (65)bill of materials 用料预计单   '^AXUb  
  B (66)bill payable 应付票据   P;[mw(  
  B (67)bill receivable 应收票据   XcneH jpR  
  B (68)bin card 存货记录卡   +?'acn  
  B (69)bonus 红利   )9,"~P2[R  
  B (70)book-keeping 薄记   #$QY[rf=6  
  B (71)Boston classification 波士顿分类   .;s4T?j@w  
  B (72)breakeven chart 保本图   mY9K)]8  
  B (73)breakeven point 保本点   tx-bzLo\  
  B (74)breaking-down time 复位时间   +r"$?bw '  
  B (75)budget 预算   6.=b^6MV  
  B (76)budget center 预算中心   s|oU$?eA  
  B (77)budget cost allowance 预算成本折让   7Kjq1zl;  
  B (78)budget manual 预算手册   jz0\F,s  
  B (79)budget period 预算期间   3~'F^=T.Y  
  B (80)budgetary control 预算控制   ?a(3~dh|  
  B (81)budgeted capacity 预算生产能力   mer{Jy s  
  B (82)burden 制造费用   2 {0VyLx  
  B (83)business center 经营中心   {F[Xe_=#"  
  B (84)business entity 营业个体   N<%,3W_-_  
  B (85)business unit 经营单位   n!nv.-n  
 B (86)buy-out management 管理性购买产权   G}*B`m  
  B (87)by-product 副产品 =7> ~u  
  C (88)called-up share capital 催缴股本   R PQ)0.O7  
  C (89)capacity 生产能力   egvWPht'_  
  C (90)capacity ratios 生产能力比率   3dLz=.=)'  
  C (91)capital 资本   '@P[fSQ  
  C (92)capital assets pricing model资本资产计价模式   &B C#u.^!  
  C (93)capital commitment 承诺资本   Sq QB>;/p  
  C (94)capital employed 已运用的资本   T~E83Jw  
  C (95)capital expenditure 资本支出   bHM .&4G  
  C (96)capital expenditureauthorization 资本支出核准   K<(R V h  
  C (97)capital expenditure control 资本支出控制   ){~.jP=-#  
  C (98)capital expenditure proposal资本支出申请   CTYkjeej  
  C (99)capital funding planning 资本基金筹集计划   }rZp(FG@*  
  C (100)capital gain 资本收益   g 11K?3*%Q  
  C (101)capital investment appraisal资本投资评估   hpu(MX\  
  C (102)capital maintenance 资本保全   &2J|v#$F  
  C (103)capital resource planning 资本资源计划   V"XN(Fd^  
  C (104)capital surplus 资本盈余   $G[##j2  
  C (105)capital turnover 资本周转率   NGu]|p  
  C (106)card 记录卡   y C#{nUdw  
  C (107)cash 现金   )ej8vm  
  C (108)cash account 现金账户   w93,N+es6  
  C (109)cash book 现金账薄   @UX`9]-P  
  C (110)cash cow 金牛产品   YzqhFFaj.  
  C (111)cash flow 现金流量   7_,X9^z  
  C (112)cash discounted 现金贴现   ;d4_l:9p  
  C (113)cash flow budget 现金流量预算   HYS7=[hv6  
  C (114)cash flow statement 现金流量表   $9/r*@bu8d  
  C (115)cash ledger 现金分类账   q6dq@   
  C (116)cash limit 现金限额   (ydeZx  
  C (117)CCA 现时成本会计   =*I9qjla[?  
  C (118)center 中心   tti.-  
  C (119)changeover time 变更时间   ]M/w];:  
  C (120)chartered entity 特许经济个体   ;uy/Vc5,Y  
  C (121)cheque 支票   /VQ<}S[k}-  
  C (122)cheque register 支票登记薄   9viC3bj.o  
  C (123)coin analysis 零钱分类   (;N_lF0  
  C (124)classification 分类   >8Y >B)  
  C (125)clock card 工时卡   ~ p.23G]x  
  C (126)code 代码   smggr{-  
  C (127)commitment accounting 承诺确认会计   X%sc:V  
  C (128)common cost 共同成本   ?(z3/ "g]  
  C (129)company limited byguarantee 有限担保责任公司   N*#SY$!y  
C (130)company limited shares 股份有限公司   i \~4W$4I  
  C (131)competitive position 竞争能力状况   827N?pU$)  
  C (132)concept 概念   :BS`Q/<w  
  C (133)conglomerate 跨行业企业   '@FKgy;B)-  
  C (134)consistency concept 一致性概念   Y `wi=(  
  C (135)consolidated accounts 合并报表   PuWF:'w r  
  C (136)consolidation accounting 合并会计   .gB*Y!c7  
  C (137)consortium 财团   B!Y;VdX  
  C (138)contingency plan 应急计划   fXN;N&I  
  C (139)contingent liabilities 或有负债   N.]8qzW  
  C (140)continuous operation 连续生产   YAO0>T<F  
  C (141)contra 抵消   j<[<qU:  
  C (142)contract cost 合同成本   H5n" !!  
  C (143)contract costing 合同成本计算   ty ~U~  
  C (144)contribution 贡献毛益   <M=K!k  
  C (145)contribution centre 贡献中心   a)]N#gx  
  C (146)contribution chart 贡献图   +J2=\YO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   kciH  
  C (148)contribution to salesration 贡献毛益对销售比率   \K=Jd#9c  
  C (149)control 控制   8r5j~Df  
  C (150)control account 控制帐户   w*?JW  
  C (151)control limits 控制限度   &\A$Rj)  
  C (152)controllability concept 可控制概念   0R.@\?bhL  
  C (153)controllable cost 可控制成本   M:A7=rO~  
  C (154)conversion cost 加工成本   g#e"BBm=A  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p8Pvctc  
  C (156)corporate appraisal 公司评估   WVV qH_  
  C (157)corporate planning 公司计划   \(Iy>L.  
  C (158)corporate social reporting 公司社会报告   vR-/c  
  C (159)corporation 股份公司   $ysC)5q.  
  C (160)cost 成本   W!{uEH{%l  
  C (161)cost account 成本帐户   /<@oUv  
  C (162)cost accounting 成本会计   B!:(*lF  
  C (163)cost accounting manual 成本手册   u{si  
  C (164)cost accounts calendar 成本报表的日历时间   -C\m' T,1  
  C (165)cost adjustment 成本调整   'vXrA  
  C (166)cost allocation 成本分配   R +k\)_F  
  C (167)cost apportionment 成本分摊   B;EdLs}  
  C (168)cost attribution 成本归属   2a{eJ89f  
  C (169)cost audit 成本审计   {w2<;YXj!  
  C (170)cost behaviour 成本性态   RxqXGM`4  
  C (171)cost benefit analysis 成本效益分析   W>Zce="_gN  
  C (172)cost center 成本中心   t{$t3>p-t  
  C (173)cost driver 成本动因
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