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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
Mr8r(LGY  
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注会《审计》英语常用词汇 VXpbmg!{S  
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  1.audit   审计 qxR7;/@j)  
  2.attestation   鉴证 p%_m!   
  3.credibility   可信赖程度 >We:g Kxr  
  4.audit of financial statements 财务报表审计 Gxj3/&]^Y  
  5.agreed-upon procedures 执行商定程序 ebuR-9  
  6.high levels of assurance 高水平保证 @H?_x/qBT  
  7.compilation 编制 <o\2-fWvY  
  8.reliability 可靠性 qq)Dh'5*e,  
  9.relevance 相关性 X9d~r_2&m<  
  10.professional skepticism 职业谨慎 qBkI9H  
  11.objectivity 客观性 rTR4j>Ua~  
  12. professional competence 专业胜任能力 w,'"2^Cwy  
  13.Senior/CPA-in-charge 项目经理 ?\eq!bu  
  14.audit engagement letter 业务约定书 >*5+{~k~4  
  15.recurring audit 连续审计 `(RQh @H  
  16.the client 委托人 H,F/u&O  
  17.change CPA 更换注册会计 &vy/Vd  
  18.the existing CPA 现任注册会计师 C9`J6Uu  
  19.the successor CPA 后任注册会计师 x9c/;Q &m  
  20.the preceding CPA前任注册会计师 0^27grU>   
  21.issue the audit report 出具审计报告 \U1fUrw$*  
  22.expert 专家 ?-"%%#  
  23.the board of directors 董事会 C#y[UM5\k;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |] <eJ|\=  
  25.assess material misstatement risks评估重大错报风险 NVTNjDF%s  
  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 {u1Rc/Lw  
  27.a general knowledge of —— 初步了解―――的情况 #\Q{?F!4  
  28.a more knowledge of—— 进一步了解的情况 e2SU)Tr%b  
  29.the prior year‘s working papers 以前年度工作底稿 k]vrqjn Q  
  30.minutes of meeting 会议纪要 Raw K9K_1  
  31.business risks 经营风险 E>BP b  
  32.appropriateness 适当性 _>G=v!  
  33.accounting estimate 会计估计 UHtxzp =[  
  34.management representations 管理层声明 R"au8f.  
  35.going concern assumption 持续经营假设 a!;]9}u7  
  36.audit plan 审计计划 GYx_9"J\5  
  37.significant audit areas 重点审计领域 ed,w-;(n~  
  38.error 错误 gZ5E%']sT  
  39.fraud舞弊 T@n-^B!Xq  
  40.modified or additional procedures 修改或追加审计程序 Qo4+=^(  
  41.misappropriation of assets 侵占资产 L=. 4x=%%  
  42.transactions without substance 虚假交易 V7zF5=w  
  43.unusual pressures 异常压力 x<0-'EF/S  
  44.the suspected noncompliance 涉嫌存在违法行为 yAu-BObD  
  45.materialiy 重要性 _d8k[HAJ|  
  46.exceed the materiality level 超过重要性水平 {\OIowa  
  47.approach the materiality level 接近重要性水平 5aF03+ko  
  48.an acceptably low level 可接受水平 4{:W5eT!/  
  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 k~(j   
  50.misstatements or omissions 错报或漏报 I 9yN TD  
  51.aggregate 总计 hSgfp  
  52.subsequent events 期后事项 o@?3i+%}8  
  53.adjust the financial statements 调整财务报表 ?G5 JAG`  
  54.perform additional audit procedures 实施追加的审计程序 )\:cL GM  
  55.audit risk 审计风险 <&7KcvBn"4  
  56.detection risk 检查风险 +\`D1d@  
  57.inappropriate audit opinion 不适当的审计意见 qsB,yckml  
  58.material misstatement 重大的错报 OHqc,@a;+  
  59.tolerable misstatement 可容忍错报 %!r>]M <  
  60.the acceptable level of detection risk 可接受的检查风险 wff&ci28  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &CvNNDgrJ  
  62.simall business 小规模企业 [<)/ c>Y  
  63.accounting system 会计系统 f6 zT  
  64.test of control 控制测试 D t~Jx\\  
  65.walk-through test 穿行测试 f`5e0;zm  
  66.communication 沟通 s!\uR.  
  67.flow chart 流程图 r h*Pl]'3z  
  68.reperformance of internal control 重新执行 zMfr`&%e  
  69.audit evidence 审计证据 ZQT14.$L  
  70.substantive procedures 实质性程序 q16RPqfT  
  71.assertions 认定 uiO7sf6  
  72.esistence 存在 x1m J&D  
  73.occurrence 发生 ti:qOSIDTA  
  74.completeness 完整性 DWB.dP *8  
  75.rights and obligations 权利和义务 kL.JrbM"  
  76.valuation and allocation 计价和分摊 7qB}Hvh  
  77.cutoff 截止 DnA}!s  
  78.accuracy 准确性 G: FP9   
  79.classification 分类 :t\pi. uWt  
  80.inspection 检查 '`q&UPg]  
  81.supervision of counting 监盘 XqVhC ):  
  82.observation 观察 zcGeXX}V?  
  83.confirmation 函证 kji*7a?y  
  84.computation 计算 V#?GDe}[  
  85.analytical procedures 分析程序 iH& Izv  
  86.vouch 核对 <|~8Ezd  
  87.trace 追查 mie<jha  
  88.audit sampling 审计抽样 Zx(VwB2   
  89.error 误差 }2Y:#{m  
  90.expected error 预期误差 6(4FC?Y7  
  91.population 总体 I_mnXd;n  
  92.sampling risk 抽样风险 R07Kure  
  93.non- sampling risk 非抽样风险 & ?mH[rG"  
  94.sampling unit 抽样单位 Cf`s:A5<J  
  95.statistical sampling 统计抽样 OWsK>egD  
  96.tolerable error 可容忍误差 eK\1cs  
  97.the risk of under reliance 信赖不足风险 6P=6E   
  98.the risk of over reliance 信赖过度风险 +K4d(!Sb  
  99.the risk of incorrect rejection 误拒风险 "d'D:>z]%  
  100. the risk of incorrect acceptance 误受风险 .OM m"RtK  
  101.working trial balance 试算平衡表 c>~"Z-VtX  
  102.index and cross-referencing 索引和交叉索引 TI-8I)  
  103.cash receipt 现金收入 j nvi_Rodm  
  104.cash disbursement 现金支出 T: aYv;#0  
  105.bank statement 银行对账单 3]BK*OqJ  
  106.bank reconciliation 银行存款余额调节表 F}P+3IaE  
  107.balance sheet date 资产负债表日 _}.BZ[i  
  108.net realizable value 可变现净值 Ml1sE,BT  
  109.storeroom 仓库 q3\ YL?  
  110.sale invoice 销售发票 Z@fMU2e=Z  
  111.price list 价目表 EnXNTat})  
  112.positive confirmation request 积极式询证函 T]\_[e :'  
  113.negative confirmation request 消极式询证函 l5 ww-#6Z  
  114.purchase requisition 请购单 <A +VS  
  115.receiving report 验收报告 ^>02,X mk  
  116.gross margin 毛利 J[rpMQ  
  117.manufacturing overhead 制造费用 P.WEu<$  
  118.material requisition 领料单 &*\wr} a!  
  119.inventory-taking 存货盘点 {)]5o| Hx  
  120.bond certificate 债券 A+*M< W  
  121.stock certificate 股票 X>^St&B}fC  
  122.audit report 审计报告 mGZ^K,)&OR  
  123.entity 被审计单位 He att?(RR  
  124.addressee of the audit report 审计报告的收件人 W'w;cy:H  
  125.unqualified opinion 无保留意见 ,)3%@MwO  
  126.qualified opinion 保留意见 Lu!o!>b  
  127.disclaimer of opinion 无法表示意见 MPx%#'Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   BwwOaO@L  
  A (2)absorbed overhead 已吸收制造费用 -ju& "L B  
  A (3)absorption costing 吸收成本计算 [+EmV>Y  
  A (4)account 账户,报表   '{+5+ J  
  A (5)accounting postulate 会计假设   CAdqoCz|  
  A (6)accounting series release 会计公告文件   3B#qQ#  
  A (7)accounting valuation 会计计价   b6sj/V8  
  A (8)account sale 承销清单 Jhdo#}Ub  
  A (9)accountability concept 经营责任概念   f QSP]?  
  A (10)accountancy 会计职业   +jQHf-l  
  A (11)accountant 会计师   a"gZw9m@  
  A (12)accounting 会计   @&(0]kZ6  
  A (13)agency cost 代理成本   Z Yr6Wn  
  A (14)accounting bases 会计基础   z97RNT|Y7U  
  A (15)accounting manual 会计手册   ?5(Cwy ?  
  A (16)accounting period 会计期间   +~b@W{  
  A (17)accounting policies 会计方针   U^iNOMs?  
  A (18)accounting rate of return 会计报酬率   Vx$ ?)&  
  A (19)accounting reference date 会计参照日   "J|{'k`  
  A (20)accounting reference period 会计参照期间   o NX-vN-  
  A (21)accrual concept 应计概念   aMdWT4  
  A (22)accrual expenses 应计费用   Fd!Np7xw  
  A (23)acid test ration 速动比率(酸性测试比率)   (/TYET_H  
  A (24)acquisition 购置   ,TL 8`  
  A (25)acquisition accounting 收购会计   -?L~\WJAL  
  A (26)activity based accounting 作业基础成本计算   M4[(.8iE  
  A (27)adjusting events 调整事项   C;]}Ht:~I  
  A (28)administrative expenses 行政管理费   J?VMQTa/+  
  A (29)advice note 发货通知   ?`ETlFtD4  
  A (30)amortization 摊销   h= tzG KI  
  A (31)analytical review 分析性检查   Yxik .S+G  
  A (32)annual equivalent cost 年度等量成本法   Aw#@}TGT  
  A (33)annual report and accounts 年度报告和报表   @I_!q*  
  A (34)appraisal cost 检验成本   4#?Sxs  
  A (35)appropriation account 盈余分配账户   @@->A9'L  
  A (36)articles of association 公司章程细则   [XK^3pT_  
  A (37)assets 资产   ;7,>2VTm  
  A (38)assets cover 资产保障   8NCu;s  
  A (39)asset value per share 每股资产价值   M&au A  
  A (40)associated company 联营公司   H,8HGL[l  
  A (41)attainable standard 可达标准   8SH&b8k<<  
+9EG6"..@H  
 A (42)attributable profit 可归属利润   H!N`hEEj>  
  A (43)audit 审计   NVyel*QE  
  A (44)audit report 审计报告   hb@,fgo!Q  
  A (45)auditing standards 审计准则   f_\,H|zco)  
  A (46)authorized share capital 额定股本   p1}umDb%  
  A (47)available hours 可用小时   #6okd*^  
  A (48)avoidable costs 可避免成本 cX~J6vNy5  
  B (49)back-to-back loan 易币贷款   ))M!"*  
  B (50)backflush accounting 倒退成本计算   BF) !VnJ  
  B (51)bad debts 坏帐   R*PR21g  
  B (52)bad debts ratio 坏帐比率   )>-94xx|  
  B (53)bank charges 银行手续费   :c03"jvYE  
  B (54)bank overdraft 银行透支   /:S&1'=  
  B (55)bank reconciliation 银行存款调节表   3Lg)237&j  
  B (56)bank statement 银行对账单   z[vHMJ 0  
  B (57)bankruptcy 破产   Rda~Drz  
  B (58)basis of apportionment 分摊基础   *z?Vy<u G  
  B (59)batch 批量   \tCxz(vKz  
  B (60)batch costing 分批成本计算   y6#AL<W@=  
  B (61)beta factor B(市场)风险因素   .|?UqZ(,  
  B (62)bill 账单   * I)F5M  
  B (63)bill of exchange 汇票   pUV4oyGV   
  B (64)bill of landing 提单   1s\   
  B (65)bill of materials 用料预计单   =[_=y=G  
  B (66)bill payable 应付票据   YB` 1S  
  B (67)bill receivable 应收票据   pDYcsC{p  
  B (68)bin card 存货记录卡   Kg8n3pLAX  
  B (69)bonus 红利   OV>JmYe1{/  
  B (70)book-keeping 薄记   X}f u $2  
  B (71)Boston classification 波士顿分类   gPJZpaS   
  B (72)breakeven chart 保本图   Xzn}gH]  
  B (73)breakeven point 保本点   W)~}o<a)[  
  B (74)breaking-down time 复位时间   DH IC:6EY  
  B (75)budget 预算   2=]Xe#5J=  
  B (76)budget center 预算中心   \bXusLI!l  
  B (77)budget cost allowance 预算成本折让   &m5FYm\  
  B (78)budget manual 预算手册   FTJv kcc?m  
  B (79)budget period 预算期间   &=>|? m8  
  B (80)budgetary control 预算控制   pB;8yz=  
  B (81)budgeted capacity 预算生产能力   YP4lizs.  
  B (82)burden 制造费用   L9} %tEP  
  B (83)business center 经营中心   F-TDS<[S?  
  B (84)business entity 营业个体   z%lLbKSe  
  B (85)business unit 经营单位   a[ Y\5Ojm  
 B (86)buy-out management 管理性购买产权   l $:?82{  
  B (87)by-product 副产品 K| w\KX0  
  C (88)called-up share capital 催缴股本   ,v@C=4'm  
  C (89)capacity 生产能力   wdMVy=SS  
  C (90)capacity ratios 生产能力比率   jt?DogYx  
  C (91)capital 资本   4N K{RN3  
  C (92)capital assets pricing model资本资产计价模式   k1_" }B5  
  C (93)capital commitment 承诺资本   4 Q<c I2|  
  C (94)capital employed 已运用的资本   jCK 0+,;  
  C (95)capital expenditure 资本支出   LW#$%}  
  C (96)capital expenditureauthorization 资本支出核准   ]1)#Y   
  C (97)capital expenditure control 资本支出控制   ;N?raz2mEi  
  C (98)capital expenditure proposal资本支出申请   '_fj:dy  
  C (99)capital funding planning 资本基金筹集计划   .~AQxsGH  
  C (100)capital gain 资本收益   Va-.  
  C (101)capital investment appraisal资本投资评估   #+ai G52+  
  C (102)capital maintenance 资本保全   >c30kpG g  
  C (103)capital resource planning 资本资源计划   Cj5=UUnO  
  C (104)capital surplus 资本盈余   GOU>j "5}2  
  C (105)capital turnover 资本周转率   Lk`,mjhk  
  C (106)card 记录卡   \Y$@$)   
  C (107)cash 现金   ]w/%>  
  C (108)cash account 现金账户   T`W37fz0  
  C (109)cash book 现金账薄   spG3"Eodi  
  C (110)cash cow 金牛产品   \N a  
  C (111)cash flow 现金流量   XGcl9FaO}  
  C (112)cash discounted 现金贴现   I7]qTS[vg  
  C (113)cash flow budget 现金流量预算   2]'cj  
  C (114)cash flow statement 现金流量表   L43]0k  
  C (115)cash ledger 现金分类账   XY)I~6$Y  
  C (116)cash limit 现金限额   u;Rm/.  
  C (117)CCA 现时成本会计   S%IhpTSe6  
  C (118)center 中心   j`l'Mg  
  C (119)changeover time 变更时间   *z }<eq  
  C (120)chartered entity 特许经济个体   qBF}-N_  
  C (121)cheque 支票   ,8&ND864v  
  C (122)cheque register 支票登记薄   j<PpCL_8%  
  C (123)coin analysis 零钱分类   Xf%wW[~  
  C (124)classification 分类   *5z"Xy3J  
  C (125)clock card 工时卡   f\X7h6k8{  
  C (126)code 代码   KYM%U" jD  
  C (127)commitment accounting 承诺确认会计   <d ~IdK'\x  
  C (128)common cost 共同成本   (_nU}<y_i  
  C (129)company limited byguarantee 有限担保责任公司   8T"8C  
C (130)company limited shares 股份有限公司   XF i!=|F  
  C (131)competitive position 竞争能力状况   vT;~\,M  
  C (132)concept 概念   \}:;kO4f  
  C (133)conglomerate 跨行业企业   V2o1~R~  
  C (134)consistency concept 一致性概念   c +N\uG4  
  C (135)consolidated accounts 合并报表   lnWs cb3t  
  C (136)consolidation accounting 合并会计   u,`cmyZ  
  C (137)consortium 财团   Noi+mL  
  C (138)contingency plan 应急计划   s0/y> ok  
  C (139)contingent liabilities 或有负债   a~w l D.P  
  C (140)continuous operation 连续生产   V*%Lc9<d  
  C (141)contra 抵消   ppR; v  
  C (142)contract cost 合同成本   LB/1To  
  C (143)contract costing 合同成本计算   ={B?hjo<-  
  C (144)contribution 贡献毛益   2|JtRE+  
  C (145)contribution centre 贡献中心   V] 6CHE:BS  
  C (146)contribution chart 贡献图   fDrjR6xV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fYiof]v@_m  
  C (148)contribution to salesration 贡献毛益对销售比率   AkA2/7<[  
  C (149)control 控制   gT#hF]c:  
  C (150)control account 控制帐户   ^ Q  
  C (151)control limits 控制限度   y1t,i. [  
  C (152)controllability concept 可控制概念   GEJy?$9   
  C (153)controllable cost 可控制成本   m98w0D@Ee  
  C (154)conversion cost 加工成本   iu'At7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   zdgSq v  
  C (156)corporate appraisal 公司评估   _\u?]YTv  
  C (157)corporate planning 公司计划   uU!}/mbo  
  C (158)corporate social reporting 公司社会报告   q4 ]Qvf>  
  C (159)corporation 股份公司   w3 K>IDWI7  
  C (160)cost 成本   JB9s# `  
  C (161)cost account 成本帐户   L%31>)8  
  C (162)cost accounting 成本会计   O=\`q6l  
  C (163)cost accounting manual 成本手册   9k3RC}dEr  
  C (164)cost accounts calendar 成本报表的日历时间   Xo ,U$zE  
  C (165)cost adjustment 成本调整   FSHC\8siS  
  C (166)cost allocation 成本分配   .Gn-`  
  C (167)cost apportionment 成本分摊   25/M2u?  
  C (168)cost attribution 成本归属   8=WX`*-uH  
  C (169)cost audit 成本审计   FV5~sy  
  C (170)cost behaviour 成本性态   0jMS!"k   
  C (171)cost benefit analysis 成本效益分析   bI+ TFOP  
  C (172)cost center 成本中心   6a4-VX5  
  C (173)cost driver 成本动因
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