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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 }-N4D"d4o  
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  1.audit   审计 =z*SzG  
  2.attestation   鉴证 bZ[ay-f6oK  
  3.credibility   可信赖程度 AB=Wj*f r  
  4.audit of financial statements 财务报表审计 PX >>h}%  
  5.agreed-upon procedures 执行商定程序 [oG Sy5bB  
  6.high levels of assurance 高水平保证 ^KUM4. 6  
  7.compilation 编制 [Wn6d :  
  8.reliability 可靠性 zn#lFPj12  
  9.relevance 相关性 *hli nQKs  
  10.professional skepticism 职业谨慎 k2:mIp\  
  11.objectivity 客观性 YJB/*SV^  
  12. professional competence 专业胜任能力 "Tnmn@  
  13.Senior/CPA-in-charge 项目经理 CF]#0*MI  
  14.audit engagement letter 业务约定书 Pf#DBW*  
  15.recurring audit 连续审计 Y/]J0D  
  16.the client 委托人 Rja>N)MzBf  
  17.change CPA 更换注册会计 N[&(e d=  
  18.the existing CPA 现任注册会计师 (V<pz2\  
  19.the successor CPA 后任注册会计师 4P=)u}{]^#  
  20.the preceding CPA前任注册会计师 H,Yrk(O-  
  21.issue the audit report 出具审计报告 eCwR }m?_  
  22.expert 专家 9t+:L(*pK  
  23.the board of directors 董事会 6ANA oWg*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .(Tf$V  
  25.assess material misstatement risks评估重大错报风险 [~#]p9|L  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5h6c W  
  27.a general knowledge of —— 初步了解―――的情况 u~y0H  
  28.a more knowledge of—— 进一步了解的情况 IGC:zZ~z  
  29.the prior year‘s working papers 以前年度工作底稿 e qzmEg  
  30.minutes of meeting 会议纪要 LWp#i8,  
  31.business risks 经营风险 TCI%Ox|a  
  32.appropriateness 适当性 RC>79e/u<  
  33.accounting estimate 会计估计 "g=g' W#  
  34.management representations 管理层声明 aH!2zC\:T  
  35.going concern assumption 持续经营假设 oPCtLz}z  
  36.audit plan 审计计划 h~R= ?%H[  
  37.significant audit areas 重点审计领域 }2nmfm!  
  38.error 错误 ? f\ ~:Gm/  
  39.fraud舞弊 v62M8r,Y  
  40.modified or additional procedures 修改或追加审计程序 y6C3u5`  
  41.misappropriation of assets 侵占资产 >.X& v  
  42.transactions without substance 虚假交易 U&}v1wdZ3  
  43.unusual pressures 异常压力 zF-R$_]av  
  44.the suspected noncompliance 涉嫌存在违法行为 ] eO25,6  
  45.materialiy 重要性 ljw(cUM  
  46.exceed the materiality level 超过重要性水平 'W2B**}  
  47.approach the materiality level 接近重要性水平 @W+m;4HH  
  48.an acceptably low level 可接受水平 7j22KQ|EX^  
  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 ]W9{<+&  
  50.misstatements or omissions 错报或漏报 Ga M:/.  
  51.aggregate 总计 `1fNB1c  
  52.subsequent events 期后事项 #D2.RN  
  53.adjust the financial statements 调整财务报表 aI'MVKwMk  
  54.perform additional audit procedures 实施追加的审计程序 +8#hi5e  
  55.audit risk 审计风险 9\J.AAk~/  
  56.detection risk 检查风险 ,K>q{H^  
  57.inappropriate audit opinion 不适当的审计意见 e"@Ag:r@a  
  58.material misstatement 重大的错报 h .%)RW?  
  59.tolerable misstatement 可容忍错报 7i@vj7K  
  60.the acceptable level of detection risk 可接受的检查风险 )GC9%mF;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V9%!B3Sb  
  62.simall business 小规模企业 - Y=o  
  63.accounting system 会计系统 2QN ~E  
  64.test of control 控制测试 3 J!J#  
  65.walk-through test 穿行测试 iu9<]1k  
  66.communication 沟通 |_GESpoHH  
  67.flow chart 流程图 C1ZuDL)e  
  68.reperformance of internal control 重新执行 a58]#L~  
  69.audit evidence 审计证据 8v V<A*`  
  70.substantive procedures 实质性程序 2C59fXfd  
  71.assertions 认定 !x@3U^${  
  72.esistence 存在 EK=PY  
  73.occurrence 发生 X<*-d6?gD`  
  74.completeness 完整性 u4QBD5T"  
  75.rights and obligations 权利和义务 FIEA 'kUy  
  76.valuation and allocation 计价和分摊 snm1EPj  
  77.cutoff 截止 L7rH=gZ&!]  
  78.accuracy 准确性 qQ T ^d  
  79.classification 分类 Fd(o8z8Q  
  80.inspection 检查 8`GN8 F  
  81.supervision of counting 监盘 'Xb?vOU  
  82.observation 观察 GJo`9  
  83.confirmation 函证  Bl1^\[#  
  84.computation 计算 | ycN)zuE  
  85.analytical procedures 分析程序 lKyeG(  
  86.vouch 核对 PC55A1(T  
  87.trace 追查 ["7]EW\!:  
  88.audit sampling 审计抽样 7~ =r9-&G  
  89.error 误差 aP}30E*Y  
  90.expected error 预期误差 @5:#J !  
  91.population 总体 yZyB.wT  
  92.sampling risk 抽样风险 H2oD0f|  
  93.non- sampling risk 非抽样风险 X*QQVj  
  94.sampling unit 抽样单位 t[=teB v<  
  95.statistical sampling 统计抽样 4ynGXJmMlR  
  96.tolerable error 可容忍误差 og)f?4  
  97.the risk of under reliance 信赖不足风险 oa q!<lI  
  98.the risk of over reliance 信赖过度风险 JuM4Njz|  
  99.the risk of incorrect rejection 误拒风险 {wwkbc*  
  100. the risk of incorrect acceptance 误受风险 $_orxu0W  
  101.working trial balance 试算平衡表 tuIQiWHbM  
  102.index and cross-referencing 索引和交叉索引 vL ]z3  
  103.cash receipt 现金收入 7:$zSj# y  
  104.cash disbursement 现金支出 w3E#v&"=Y  
  105.bank statement 银行对账单 7rSads  
  106.bank reconciliation 银行存款余额调节表 yDmx)^En  
  107.balance sheet date 资产负债表日 ibL    
  108.net realizable value 可变现净值 ]3&BLq  
  109.storeroom 仓库 8h'*[-]70u  
  110.sale invoice 销售发票 qfS ]vc_N  
  111.price list 价目表 gBd@4{y6C.  
  112.positive confirmation request 积极式询证函 +5xk6RP   
  113.negative confirmation request 消极式询证函 gq~6 jf>  
  114.purchase requisition 请购单 e{E8_2d  
  115.receiving report 验收报告 $-p#4^dg  
  116.gross margin 毛利 j&w4yY  
  117.manufacturing overhead 制造费用 ?v@pB>NZ  
  118.material requisition 领料单 IEeh9:Km  
  119.inventory-taking 存货盘点 \I+#M-V  
  120.bond certificate 债券 .X;D I<K  
  121.stock certificate 股票 ;+(EmD:Q  
  122.audit report 审计报告 6#up BF:  
  123.entity 被审计单位 }y&tF'qG  
  124.addressee of the audit report 审计报告的收件人 :V ZXI#([  
  125.unqualified opinion 无保留意见 C<yjGt VD  
  126.qualified opinion 保留意见 vHM,_I{  
  127.disclaimer of opinion 无法表示意见 klxNGxWAX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   z 8 y.@<6  
  A (2)absorbed overhead 已吸收制造费用 *EllE+M{n  
  A (3)absorption costing 吸收成本计算 V8-*dE  
  A (4)account 账户,报表   u)9YRMl  
  A (5)accounting postulate 会计假设   =.\PG [  
  A (6)accounting series release 会计公告文件   H tAO9  
  A (7)accounting valuation 会计计价   rPUk%S  
  A (8)account sale 承销清单 wS @-EcCB  
  A (9)accountability concept 经营责任概念   MNu\=p\Eq  
  A (10)accountancy 会计职业   |$G|M=*LN  
  A (11)accountant 会计师   4"d'iY  
  A (12)accounting 会计   "fOxS\ er  
  A (13)agency cost 代理成本   R>y/Y<5=  
  A (14)accounting bases 会计基础   QUK v :;  
  A (15)accounting manual 会计手册   <}('w/  
  A (16)accounting period 会计期间   ,}a'h4C  
  A (17)accounting policies 会计方针   Ck>{7 Gw  
  A (18)accounting rate of return 会计报酬率   1dl(`=^X  
  A (19)accounting reference date 会计参照日   .~7:o.BE`n  
  A (20)accounting reference period 会计参照期间   91\]Dg  
  A (21)accrual concept 应计概念   ~fY\;  
  A (22)accrual expenses 应计费用   ,HECHA_"  
  A (23)acid test ration 速动比率(酸性测试比率)   u`Abko<D  
  A (24)acquisition 购置   <Wa7$hF  
  A (25)acquisition accounting 收购会计    Vl`!6.F3  
  A (26)activity based accounting 作业基础成本计算   XkEE55#>|  
  A (27)adjusting events 调整事项   e!oL!Zg  
  A (28)administrative expenses 行政管理费   ~=k?ea/>  
  A (29)advice note 发货通知   6YF<GF{  
  A (30)amortization 摊销   J?_-Dg(=  
  A (31)analytical review 分析性检查   G6q*U,  
  A (32)annual equivalent cost 年度等量成本法   f?W"^6Df  
  A (33)annual report and accounts 年度报告和报表   (,;4f7\  
  A (34)appraisal cost 检验成本   gtRVXgI  
  A (35)appropriation account 盈余分配账户   ykD-L^}  
  A (36)articles of association 公司章程细则   5nS}h76mZ  
  A (37)assets 资产   !eA6Ejf  
  A (38)assets cover 资产保障   bmI6OIWl  
  A (39)asset value per share 每股资产价值   > K s.  
  A (40)associated company 联营公司   3S{3AmKj?  
  A (41)attainable standard 可达标准   \W+Hzf] W#  
,iMdv+  
 A (42)attributable profit 可归属利润   +Y"HbNz  
  A (43)audit 审计   I/)*pzt8  
  A (44)audit report 审计报告   +6Ye'IOG  
  A (45)auditing standards 审计准则   {ug*  
  A (46)authorized share capital 额定股本   3"LT''  
  A (47)available hours 可用小时   X]c>clk ,  
  A (48)avoidable costs 可避免成本 ()(^B}VK  
  B (49)back-to-back loan 易币贷款   v(~E O(n.  
  B (50)backflush accounting 倒退成本计算   sfzDE&>'  
  B (51)bad debts 坏帐   ",P?jgs^g5  
  B (52)bad debts ratio 坏帐比率   &x)nK  
  B (53)bank charges 银行手续费   Tl L\&n.$  
  B (54)bank overdraft 银行透支   EpB3s{B"  
  B (55)bank reconciliation 银行存款调节表   g>;"Fymc'  
  B (56)bank statement 银行对账单   9{CajtN  
  B (57)bankruptcy 破产   ?e2G{0V  
  B (58)basis of apportionment 分摊基础   `2 hLs _  
  B (59)batch 批量   {Lugdf'  
  B (60)batch costing 分批成本计算   >/G[Oo  
  B (61)beta factor B(市场)风险因素   ih(Al<IS  
  B (62)bill 账单   52.%f+Oa  
  B (63)bill of exchange 汇票   tu6<>  
  B (64)bill of landing 提单   .s\_H,  
  B (65)bill of materials 用料预计单   Dn:1Mtj-  
  B (66)bill payable 应付票据   TF~cDn  
  B (67)bill receivable 应收票据   ~WKWx.ul  
  B (68)bin card 存货记录卡   6  jU ?~  
  B (69)bonus 红利   j9f[){m`  
  B (70)book-keeping 薄记   g5lK&-yu]  
  B (71)Boston classification 波士顿分类   @YbZ"Jb  
  B (72)breakeven chart 保本图   5,9cD`WR^  
  B (73)breakeven point 保本点   <z8z\4Hz  
  B (74)breaking-down time 复位时间   cK \'D  
  B (75)budget 预算   N9 TM  
  B (76)budget center 预算中心   gdkHaLL"  
  B (77)budget cost allowance 预算成本折让   wQ?Z y;/S  
  B (78)budget manual 预算手册   SXx4^X  
  B (79)budget period 预算期间   k_`YVsEYP  
  B (80)budgetary control 预算控制   bKk7w#y  
  B (81)budgeted capacity 预算生产能力   {hVc,\A  
  B (82)burden 制造费用   \|6Q]3l  
  B (83)business center 经营中心   Uj^Y\w-@Z  
  B (84)business entity 营业个体   7ea%mg\  
  B (85)business unit 经营单位   py$i{v%  
 B (86)buy-out management 管理性购买产权   6\USeZh  
  B (87)by-product 副产品 >%A~ :  
  C (88)called-up share capital 催缴股本   S^{tRPF%d  
  C (89)capacity 生产能力   zQoJ8i>  
  C (90)capacity ratios 生产能力比率   jJAr #|  
  C (91)capital 资本   y=zs6HaS  
  C (92)capital assets pricing model资本资产计价模式   FTu<$`!1L  
  C (93)capital commitment 承诺资本   Sobp;OZ5  
  C (94)capital employed 已运用的资本   UaBNoD  
  C (95)capital expenditure 资本支出   ?dmw z4k0  
  C (96)capital expenditureauthorization 资本支出核准   )3^#CD  
  C (97)capital expenditure control 资本支出控制   &/?OP)N,}  
  C (98)capital expenditure proposal资本支出申请   )kIjZ  
  C (99)capital funding planning 资本基金筹集计划   MbeK{8~E%l  
  C (100)capital gain 资本收益   `KUL 4) g~  
  C (101)capital investment appraisal资本投资评估   HpS1(%d"  
  C (102)capital maintenance 资本保全   .J?RaH{i  
  C (103)capital resource planning 资本资源计划   7pM&))R  
  C (104)capital surplus 资本盈余   74a k|(!  
  C (105)capital turnover 资本周转率   7%W@Hr,%F  
  C (106)card 记录卡   f{U,kCv  
  C (107)cash 现金   Ict+|<f  
  C (108)cash account 现金账户   k#G+<7c<  
  C (109)cash book 现金账薄   5")BCA  
  C (110)cash cow 金牛产品   ~*L@|?  
  C (111)cash flow 现金流量   |#EI(W?`  
  C (112)cash discounted 现金贴现   Si68_]:^  
  C (113)cash flow budget 现金流量预算   c3*9{Il^  
  C (114)cash flow statement 现金流量表   -Fc 9mv(H  
  C (115)cash ledger 现金分类账   M7ug < 8i  
  C (116)cash limit 现金限额   F6" QsFG  
  C (117)CCA 现时成本会计   JqtOoR  
  C (118)center 中心   zLg_0r*h1  
  C (119)changeover time 变更时间   tD])&0"(  
  C (120)chartered entity 特许经济个体   CJ[e^K{  
  C (121)cheque 支票   Kir|in)r0  
  C (122)cheque register 支票登记薄   $YK~7!!  
  C (123)coin analysis 零钱分类   j#${ L6  
  C (124)classification 分类   m V}eMw  
  C (125)clock card 工时卡   }D Q[C&  
  C (126)code 代码   =cxG4R1x  
  C (127)commitment accounting 承诺确认会计   iO iXo6YE  
  C (128)common cost 共同成本   h([qq<Lzs  
  C (129)company limited byguarantee 有限担保责任公司   XlJ+:st  
C (130)company limited shares 股份有限公司   be'&tsZ9  
  C (131)competitive position 竞争能力状况   soqnr" 1  
  C (132)concept 概念   Y{L|ja%9?  
  C (133)conglomerate 跨行业企业   QY$4D;M`g6  
  C (134)consistency concept 一致性概念   sNJ?Z"5k1h  
  C (135)consolidated accounts 合并报表   X:W}S/  
  C (136)consolidation accounting 合并会计   MJ.Kor  
  C (137)consortium 财团   m^4Ojik  
  C (138)contingency plan 应急计划   I bE Nq  
  C (139)contingent liabilities 或有负债   :U-yO 9!j  
  C (140)continuous operation 连续生产   )T@+"Pw8t  
  C (141)contra 抵消   Q#Xa]A-  
  C (142)contract cost 合同成本   Dm`gzGl  
  C (143)contract costing 合同成本计算   ?{>5IjL)en  
  C (144)contribution 贡献毛益   Q] -r'pYr  
  C (145)contribution centre 贡献中心    rm,h\  
  C (146)contribution chart 贡献图   =%wBC;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #M92=IH  
  C (148)contribution to salesration 贡献毛益对销售比率   sE0,b  
  C (149)control 控制   nG"Ae8r  
  C (150)control account 控制帐户   A{Q~@1  
  C (151)control limits 控制限度   (Jk:Qz5  
  C (152)controllability concept 可控制概念   bc\?y2 3  
  C (153)controllable cost 可控制成本   e3kdIOu5  
  C (154)conversion cost 加工成本   c1StA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;^P0+d^5C  
  C (156)corporate appraisal 公司评估   u!cA_,  
  C (157)corporate planning 公司计划   NjSjE_S2B8  
  C (158)corporate social reporting 公司社会报告   O9F#gO|!  
  C (159)corporation 股份公司   dNz!2mbO  
  C (160)cost 成本   r-o6I:y  
  C (161)cost account 成本帐户   VB{G% !}  
  C (162)cost accounting 成本会计   n:YA4t7S  
  C (163)cost accounting manual 成本手册   .?.Q[ic  
  C (164)cost accounts calendar 成本报表的日历时间   JP 8v2) p  
  C (165)cost adjustment 成本调整   ; J8 25CE  
  C (166)cost allocation 成本分配   ">S.~'ds  
  C (167)cost apportionment 成本分摊   }ABHGr5[  
  C (168)cost attribution 成本归属   Xr pnc 7  
  C (169)cost audit 成本审计   x<{)xP+|  
  C (170)cost behaviour 成本性态   3/2G~$C  
  C (171)cost benefit analysis 成本效益分析   6-uB[$ko  
  C (172)cost center 成本中心   Z6oA>D  
  C (173)cost driver 成本动因
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