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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[$h &]  
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  1.audit   审计 ;<0vvP|  
  2.attestation   鉴证 <5G(Y#s/?  
  3.credibility   可信赖程度 fof}I:vO  
  4.audit of financial statements 财务报表审计 R*pPUw\yn  
  5.agreed-upon procedures 执行商定程序 _b<;n|^  
  6.high levels of assurance 高水平保证 [RKk-8I  
  7.compilation 编制 pG"wQ  
  8.reliability 可靠性 0s-K oz  
  9.relevance 相关性 A M=,:k$  
  10.professional skepticism 职业谨慎 P-B5-Nz  
  11.objectivity 客观性 C"kfxpCi  
  12. professional competence 专业胜任能力 QD0x^v8  
  13.Senior/CPA-in-charge 项目经理 .bY>++CAPA  
  14.audit engagement letter 业务约定书 We$ n  
  15.recurring audit 连续审计 9 @CRL=  
  16.the client 委托人 G%HG6  
  17.change CPA 更换注册会计 1av#u:jy~>  
  18.the existing CPA 现任注册会计师 f5F-h0HF`[  
  19.the successor CPA 后任注册会计师  jfK&CA  
  20.the preceding CPA前任注册会计师 y]t19G+  
  21.issue the audit report 出具审计报告 WA2NjxYz  
  22.expert 专家 lt-3OcC  
  23.the board of directors 董事会 Lx>[`QT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 FNUs .d"  
  25.assess material misstatement risks评估重大错报风险 s``a{ HZ  
  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 > N al\  
  27.a general knowledge of —— 初步了解―――的情况 wL~A L  
  28.a more knowledge of—— 进一步了解的情况 =7e!'cF[  
  29.the prior year‘s working papers 以前年度工作底稿 kk`K;`[tB  
  30.minutes of meeting 会议纪要 <O=0^V  
  31.business risks 经营风险 :=*G7ZyW$  
  32.appropriateness 适当性 .+S%hT,v6i  
  33.accounting estimate 会计估计 "y~*1kBu  
  34.management representations 管理层声明 [_%u5sc-y  
  35.going concern assumption 持续经营假设 DX!dU'tj  
  36.audit plan 审计计划 `^/8dIya  
  37.significant audit areas 重点审计领域 Fy\q>(v.  
  38.error 错误 DNZ,rL:h  
  39.fraud舞弊 Ud+,/pE>FA  
  40.modified or additional procedures 修改或追加审计程序 m7i_ Iv  
  41.misappropriation of assets 侵占资产 #C } +  
  42.transactions without substance 虚假交易 B`)sc ~u  
  43.unusual pressures 异常压力 WYF8?1dt +  
  44.the suspected noncompliance 涉嫌存在违法行为 .f0qgmIyL  
  45.materialiy 重要性 Q4 &P\V  
  46.exceed the materiality level 超过重要性水平 =c \(]xX  
  47.approach the materiality level 接近重要性水平 ??aO3Vm{  
  48.an acceptably low level 可接受水平 z&0[F`U  
  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 yKUxjb^b\  
  50.misstatements or omissions 错报或漏报 @8{8|P  
  51.aggregate 总计 mf g >69,w  
  52.subsequent events 期后事项 ! (lF#MG}  
  53.adjust the financial statements 调整财务报表 6p }a!  
  54.perform additional audit procedures 实施追加的审计程序 c`x4."m  
  55.audit risk 审计风险 '^m'r+B"  
  56.detection risk 检查风险 r'nPP6`  
  57.inappropriate audit opinion 不适当的审计意见 7:F0?l*  
  58.material misstatement 重大的错报 F&uiI;+zJ  
  59.tolerable misstatement 可容忍错报 P9m  
  60.the acceptable level of detection risk 可接受的检查风险 ]#4kqj}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;UXV!8SM  
  62.simall business 小规模企业 .n+ ;&5  
  63.accounting system 会计系统 @{RhO|UR  
  64.test of control 控制测试 } Ifa5Lq)  
  65.walk-through test 穿行测试 h1 (i/{}:  
  66.communication 沟通 Uu8ayN j  
  67.flow chart 流程图 /-!Fr:Ox>  
  68.reperformance of internal control 重新执行 xGr{ad.N  
  69.audit evidence 审计证据 [Y!HQ9^LEp  
  70.substantive procedures 实质性程序 l"JM%LV  
  71.assertions 认定 E4o{Z+C  
  72.esistence 存在 :0(^^6Q\  
  73.occurrence 发生 _)<5c!  
  74.completeness 完整性 m4h)Wq  
  75.rights and obligations 权利和义务 pjS##pgVq  
  76.valuation and allocation 计价和分摊 v&G9HiH  
  77.cutoff 截止 bBML +0a  
  78.accuracy 准确性 !BW!!/U  
  79.classification 分类 |qguLab (  
  80.inspection 检查 * G*VY#L  
  81.supervision of counting 监盘 5"40{3  
  82.observation 观察 [4C_iaE  
  83.confirmation 函证 \C~6 '  
  84.computation 计算 3/usgw1  
  85.analytical procedures 分析程序 [<d ~b*/  
  86.vouch 核对 O[$X36z  
  87.trace 追查 rD$5]%Y  
  88.audit sampling 审计抽样 w5y.kc;  
  89.error 误差 !wE% <Fh  
  90.expected error 预期误差 NG3:=  
  91.population 总体 9$U>St  
  92.sampling risk 抽样风险 yqK_|7I+  
  93.non- sampling risk 非抽样风险 0LC]%x+"  
  94.sampling unit 抽样单位 X} V]3  
  95.statistical sampling 统计抽样 <,p$eQ)T%  
  96.tolerable error 可容忍误差 +%[, m&  
  97.the risk of under reliance 信赖不足风险 WwoT~O8R  
  98.the risk of over reliance 信赖过度风险 ([a;id  
  99.the risk of incorrect rejection 误拒风险 -">Tvi4  
  100. the risk of incorrect acceptance 误受风险 x&u@!# d]  
  101.working trial balance 试算平衡表 /|NyO+Io  
  102.index and cross-referencing 索引和交叉索引 Z%ZOAu&p  
  103.cash receipt 现金收入 `}P9[HP  
  104.cash disbursement 现金支出 ubZuvWZ  
  105.bank statement 银行对账单 "i&n;8?Y  
  106.bank reconciliation 银行存款余额调节表 RB*z."  
  107.balance sheet date 资产负债表日 `lm'_~=`&  
  108.net realizable value 可变现净值 'bZw-t!M@  
  109.storeroom 仓库  h8p{  
  110.sale invoice 销售发票 COW lsca  
  111.price list 价目表 ,0HID:&  
  112.positive confirmation request 积极式询证函 1Zk1!> ?  
  113.negative confirmation request 消极式询证函 SZ4y\I  
  114.purchase requisition 请购单  \Qv:7;?  
  115.receiving report 验收报告 n&]J-^Tx  
  116.gross margin 毛利 M7Z&t'=  
  117.manufacturing overhead 制造费用 0Z((cI\J  
  118.material requisition 领料单 SK/}bZ;f  
  119.inventory-taking 存货盘点 Bk.`G)t  
  120.bond certificate 债券 uCW}q. @4  
  121.stock certificate 股票 g&B7Y|Es  
  122.audit report 审计报告 2>x[_  
  123.entity 被审计单位 J+0 ? e9  
  124.addressee of the audit report 审计报告的收件人 GRL42xp'*D  
  125.unqualified opinion 无保留意见 / L$q8+  
  126.qualified opinion 保留意见 Z$Ps_Ik  
  127.disclaimer of opinion 无法表示意见 c\P}Z Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y&4im;X0  
  A (2)absorbed overhead 已吸收制造费用 N8r+Q%ov  
  A (3)absorption costing 吸收成本计算 Z^mIGy}  
  A (4)account 账户,报表   |%X_<Cpk  
  A (5)accounting postulate 会计假设   u0+<[Ia'q  
  A (6)accounting series release 会计公告文件   Tnf&32 IA  
  A (7)accounting valuation 会计计价   WpI5C,3Z!l  
  A (8)account sale 承销清单 EG=U](8T  
  A (9)accountability concept 经营责任概念   ;F,6]LH!  
  A (10)accountancy 会计职业   $1Z3yb^  
  A (11)accountant 会计师   \n#l+R23  
  A (12)accounting 会计   XxB%  
  A (13)agency cost 代理成本   LWM& k#i  
  A (14)accounting bases 会计基础   rY6bc\?`x  
  A (15)accounting manual 会计手册   bw#\"uJ  
  A (16)accounting period 会计期间   {iLr$ 89  
  A (17)accounting policies 会计方针   1U~'8=-   
  A (18)accounting rate of return 会计报酬率   | ~D~#Nz  
  A (19)accounting reference date 会计参照日   blbzh';0}  
  A (20)accounting reference period 会计参照期间   xr)m8H  
  A (21)accrual concept 应计概念   eBECY(QMQ  
  A (22)accrual expenses 应计费用   ,tBc%&.f  
  A (23)acid test ration 速动比率(酸性测试比率)   z" sv,W  
  A (24)acquisition 购置   r_a1oO:  
  A (25)acquisition accounting 收购会计   {2|sk9?W  
  A (26)activity based accounting 作业基础成本计算   a 6fH*2E  
  A (27)adjusting events 调整事项   <&M5#:u  
  A (28)administrative expenses 行政管理费   QmPHf*w[  
  A (29)advice note 发货通知   @yPI$"Ma  
  A (30)amortization 摊销   &19z|Id  
  A (31)analytical review 分析性检查   a5 g1.6hF  
  A (32)annual equivalent cost 年度等量成本法   7.^1I7O  
  A (33)annual report and accounts 年度报告和报表   .|kp`-F51  
  A (34)appraisal cost 检验成本   U@:iN..  
  A (35)appropriation account 盈余分配账户   !.{{QwZ  
  A (36)articles of association 公司章程细则   q p1rP#  
  A (37)assets 资产   s.}:!fBk  
  A (38)assets cover 资产保障   ~65lDFY/  
  A (39)asset value per share 每股资产价值   N;,N6&veK/  
  A (40)associated company 联营公司   P}p6{  
  A (41)attainable standard 可达标准   f%d =X>_  
MES|iB  
 A (42)attributable profit 可归属利润   !.={p8X-x  
  A (43)audit 审计   f=MR.\  
  A (44)audit report 审计报告   ws}>swR,  
  A (45)auditing standards 审计准则   e-{4qt  
  A (46)authorized share capital 额定股本   >\!>CuU  
  A (47)available hours 可用小时   Zf`dd T  
  A (48)avoidable costs 可避免成本 p@xK`=Urb  
  B (49)back-to-back loan 易币贷款   n)teX.ck)  
  B (50)backflush accounting 倒退成本计算   \?.M1a[  
  B (51)bad debts 坏帐   O~g0R6M6e  
  B (52)bad debts ratio 坏帐比率   [Hp"a^~r|  
  B (53)bank charges 银行手续费   ] yXrD`J!  
  B (54)bank overdraft 银行透支   Riz!HtyR  
  B (55)bank reconciliation 银行存款调节表   cm7>%g(oQo  
  B (56)bank statement 银行对账单   =:'a)o  
  B (57)bankruptcy 破产   gI~jf- w  
  B (58)basis of apportionment 分摊基础   !g-19at  
  B (59)batch 批量   {~d8_%:b  
  B (60)batch costing 分批成本计算   9ev " BO  
  B (61)beta factor B(市场)风险因素   fL1EQ)  
  B (62)bill 账单   ODqWXw#  
  B (63)bill of exchange 汇票   BcTV5Wcr  
  B (64)bill of landing 提单   ViT$]Nv  
  B (65)bill of materials 用料预计单   s*pgR=dZZ  
  B (66)bill payable 应付票据   Z,Tv8;  
  B (67)bill receivable 应收票据   D3%`vq u&  
  B (68)bin card 存货记录卡   U5wO;MA  
  B (69)bonus 红利   t[L'}ig!q  
  B (70)book-keeping 薄记   Fm Ra]31W  
  B (71)Boston classification 波士顿分类   AU +2'  
  B (72)breakeven chart 保本图   nM)H2'%kL&  
  B (73)breakeven point 保本点   U~8 oE_+  
  B (74)breaking-down time 复位时间   r5?qz<WW~  
  B (75)budget 预算   3F0:v,+;  
  B (76)budget center 预算中心   ^E8eW  
  B (77)budget cost allowance 预算成本折让   #nh;KlI 0  
  B (78)budget manual 预算手册   @v,qfT*k7  
  B (79)budget period 预算期间   G?6[K&w  
  B (80)budgetary control 预算控制   rx#\Dc}  
  B (81)budgeted capacity 预算生产能力   ^m:?6y_uw  
  B (82)burden 制造费用   BqKh&m  
  B (83)business center 经营中心   vb.`rj6  
  B (84)business entity 营业个体   >m{)shBX  
  B (85)business unit 经营单位   J5Tl62}  
 B (86)buy-out management 管理性购买产权   DNaU mz  
  B (87)by-product 副产品 =p)Wxk  
  C (88)called-up share capital 催缴股本   ' RjFWHAp  
  C (89)capacity 生产能力   d98ZC+q  
  C (90)capacity ratios 生产能力比率   q|%(47}z  
  C (91)capital 资本   Y<S,Xr;J:  
  C (92)capital assets pricing model资本资产计价模式   /\KB*dX  
  C (93)capital commitment 承诺资本   [Hww3+~+  
  C (94)capital employed 已运用的资本   =kvYE,,g_  
  C (95)capital expenditure 资本支出   =e,2/Ep{i  
  C (96)capital expenditureauthorization 资本支出核准   ` 0k  
  C (97)capital expenditure control 资本支出控制   `_'I 9,.a  
  C (98)capital expenditure proposal资本支出申请   ^kMgjS}R  
  C (99)capital funding planning 资本基金筹集计划   h&vq}  
  C (100)capital gain 资本收益   l~M86 h  
  C (101)capital investment appraisal资本投资评估   ,wlh0;,  
  C (102)capital maintenance 资本保全   pr[[)[]/  
  C (103)capital resource planning 资本资源计划   %o +VZEH3  
  C (104)capital surplus 资本盈余   *Gm%Dn  
  C (105)capital turnover 资本周转率   PU^Z7T);  
  C (106)card 记录卡   ;o#R(m@Lx  
  C (107)cash 现金   Ee##:I [z  
  C (108)cash account 现金账户   |T9p#) ec2  
  C (109)cash book 现金账薄   08S|$_  
  C (110)cash cow 金牛产品   56m|gZcC  
  C (111)cash flow 现金流量   e}e\*BL  
  C (112)cash discounted 现金贴现    wYS,|=y  
  C (113)cash flow budget 现金流量预算   W<3nF5!  
  C (114)cash flow statement 现金流量表   65Ysg}x  
  C (115)cash ledger 现金分类账   @W^A%6"j  
  C (116)cash limit 现金限额   _Ucj)Ud k  
  C (117)CCA 现时成本会计   m4 *Rr  
  C (118)center 中心   (y AQm pp  
  C (119)changeover time 变更时间   sw nov[0  
  C (120)chartered entity 特许经济个体   lV^sVN Z]  
  C (121)cheque 支票   UGPD5wX?  
  C (122)cheque register 支票登记薄   >b0e"eGt  
  C (123)coin analysis 零钱分类   cv0}_<Tyx  
  C (124)classification 分类   Q<r O5 -K  
  C (125)clock card 工时卡   Mnaoh:z  
  C (126)code 代码   lFD$ Mc  
  C (127)commitment accounting 承诺确认会计   $_l@k=  
  C (128)common cost 共同成本   1HBch]J  
  C (129)company limited byguarantee 有限担保责任公司   %?C{0(Z{  
C (130)company limited shares 股份有限公司   #oi4!%*M  
  C (131)competitive position 竞争能力状况   }{S W~yW  
  C (132)concept 概念   N.u)Mbe   
  C (133)conglomerate 跨行业企业   Xt/muV  
  C (134)consistency concept 一致性概念   56AaviE C  
  C (135)consolidated accounts 合并报表   ){")RrD(  
  C (136)consolidation accounting 合并会计   ~/h P6*  
  C (137)consortium 财团   >=i47-H  
  C (138)contingency plan 应急计划   BRV /7ao="  
  C (139)contingent liabilities 或有负债   9QI\[lT&  
  C (140)continuous operation 连续生产   Vl?R?K=`~J  
  C (141)contra 抵消   ^^%sPtp  
  C (142)contract cost 合同成本   >0i?}  
  C (143)contract costing 合同成本计算   RIM"MR9qe=  
  C (144)contribution 贡献毛益   8sg8gBt  
  C (145)contribution centre 贡献中心   s%J|r{F6  
  C (146)contribution chart 贡献图   p/'C v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |jaUVE_2 [  
  C (148)contribution to salesration 贡献毛益对销售比率   '\ dFhYs{*  
  C (149)control 控制   g{f1JTJ7  
  C (150)control account 控制帐户   7Z"mVh}  
  C (151)control limits 控制限度   M\8FjJ>9  
  C (152)controllability concept 可控制概念   E'&UWD h  
  C (153)controllable cost 可控制成本   ;vF8V`f   
  C (154)conversion cost 加工成本   zpIl'/ i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   yI bz\3  
  C (156)corporate appraisal 公司评估   f 7et  
  C (157)corporate planning 公司计划   (ZjIwA9>  
  C (158)corporate social reporting 公司社会报告   rFn;z}J2  
  C (159)corporation 股份公司   n\.K:t[ :  
  C (160)cost 成本   7 4aap2^  
  C (161)cost account 成本帐户   aM3%Mx?w  
  C (162)cost accounting 成本会计   M{:gc7%  
  C (163)cost accounting manual 成本手册   < 7zyRm@S  
  C (164)cost accounts calendar 成本报表的日历时间   z(>{"t<C  
  C (165)cost adjustment 成本调整   QO7 > XHn  
  C (166)cost allocation 成本分配   jfS?#;T)  
  C (167)cost apportionment 成本分摊   C_PXh>H]'  
  C (168)cost attribution 成本归属   ~7b '4\  
  C (169)cost audit 成本审计   U{LDtn%@h6  
  C (170)cost behaviour 成本性态   i?'HVx  
  C (171)cost benefit analysis 成本效益分析   McxJ C<  
  C (172)cost center 成本中心   )~O{jd  
  C (173)cost driver 成本动因
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