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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 Gk&)08  
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  1.audit   审计 ZdWm:(nkU  
  2.attestation   鉴证 h_3E)jc  
  3.credibility   可信赖程度 U,{eHe ?>T  
  4.audit of financial statements 财务报表审计 &d?CCb$|0Y  
  5.agreed-upon procedures 执行商定程序 Q6!zZ))~  
  6.high levels of assurance 高水平保证 ` *N[jm"  
  7.compilation 编制 '"/=f\)u  
  8.reliability 可靠性 6@F9G 4<Z  
  9.relevance 相关性 )e=D(qd  
  10.professional skepticism 职业谨慎 cj|80$cSA  
  11.objectivity 客观性 V]e8a"/[{  
  12. professional competence 专业胜任能力 Hc$O{]sq  
  13.Senior/CPA-in-charge 项目经理 m6\E$;`  
  14.audit engagement letter 业务约定书 i0kak`x0  
  15.recurring audit 连续审计 Q}K"24`=  
  16.the client 委托人 b;W3j   
  17.change CPA 更换注册会计 CMG&7(MR  
  18.the existing CPA 现任注册会计师 }Gm>`cw-  
  19.the successor CPA 后任注册会计师 eFTpnG  
  20.the preceding CPA前任注册会计师 5o'FS{6U  
  21.issue the audit report 出具审计报告 RVA (Q[ ;  
  22.expert 专家 c&?m>2^6  
  23.the board of directors 董事会 g._]8{K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 { VfXsI  
  25.assess material misstatement risks评估重大错报风险 r Iu$pZO  
  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 GxI!{oi2  
  27.a general knowledge of —— 初步了解―――的情况 }1c|gQ  
  28.a more knowledge of—— 进一步了解的情况 mCsMqDH  
  29.the prior year‘s working papers 以前年度工作底稿 O1U=X:Zl  
  30.minutes of meeting 会议纪要 Kp~VS<3  
  31.business risks 经营风险 t?-n*9,#S  
  32.appropriateness 适当性 8f)?{AX0  
  33.accounting estimate 会计估计 z2_*%S@  
  34.management representations 管理层声明 HI R~"It$  
  35.going concern assumption 持续经营假设 i$:*Pb3mV  
  36.audit plan 审计计划 ;!mzyb*  
  37.significant audit areas 重点审计领域 M4oy  
  38.error 错误 Vvn2 Ep  
  39.fraud舞弊  gmO!  
  40.modified or additional procedures 修改或追加审计程序 JPc+rfF  
  41.misappropriation of assets 侵占资产 R'bTN|Cq  
  42.transactions without substance 虚假交易 $m%f wB  
  43.unusual pressures 异常压力 F|o:W75  
  44.the suspected noncompliance 涉嫌存在违法行为 +ocol6G7W  
  45.materialiy 重要性 7u S~MW  
  46.exceed the materiality level 超过重要性水平 . y-D16V  
  47.approach the materiality level 接近重要性水平 ~Ei$nV  
  48.an acceptably low level 可接受水平 ,]ma+(|  
  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 'EEJU/"u  
  50.misstatements or omissions 错报或漏报 0d"[l@UU0  
  51.aggregate 总计 7$vYo _  
  52.subsequent events 期后事项 Pw7]r<Q  
  53.adjust the financial statements 调整财务报表 .9on@S  
  54.perform additional audit procedures 实施追加的审计程序 q77;ZPfs8  
  55.audit risk 审计风险 jk; clwyz/  
  56.detection risk 检查风险 0neoE E  
  57.inappropriate audit opinion 不适当的审计意见 pMx*F@&nU  
  58.material misstatement 重大的错报 |mdVdD~go  
  59.tolerable misstatement 可容忍错报 fcRxp{*zO  
  60.the acceptable level of detection risk 可接受的检查风险 1MP~dRZ$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1#V_Z^OL  
  62.simall business 小规模企业 \:# L)   
  63.accounting system 会计系统 * J7DY f  
  64.test of control 控制测试 @;zl  
  65.walk-through test 穿行测试 \ =?a/  
  66.communication 沟通 cz#rb*b  
  67.flow chart 流程图 '8RsN-w  
  68.reperformance of internal control 重新执行 zUkgG61  
  69.audit evidence 审计证据 E:sf{B'&  
  70.substantive procedures 实质性程序 N ,'GN[s  
  71.assertions 认定 dh`K`b4I  
  72.esistence 存在 q1 $N>;&  
  73.occurrence 发生 JIEK*ui  
  74.completeness 完整性 lk^Ol&6  
  75.rights and obligations 权利和义务 | C;=-|  
  76.valuation and allocation 计价和分摊 25nt14Y 0u  
  77.cutoff 截止 {3>$[b T  
  78.accuracy 准确性 fn jPSts0  
  79.classification 分类 IXMop7~  
  80.inspection 检查 ITE{@1  
  81.supervision of counting 监盘 l[mWf  
  82.observation 观察 M)J5;^ ["  
  83.confirmation 函证 vsCCB}7\  
  84.computation 计算 ~9a<0Mc?  
  85.analytical procedures 分析程序 ?/wm(uL  
  86.vouch 核对 :}L[sl\R  
  87.trace 追查 UAkT*'cB  
  88.audit sampling 审计抽样 T] f ;km  
  89.error 误差 ="1Ind@w!  
  90.expected error 预期误差 %B2'~|g  
  91.population 总体 9|^2",V  
  92.sampling risk 抽样风险 ~WeM TXF>y  
  93.non- sampling risk 非抽样风险 Z, zWuE3  
  94.sampling unit 抽样单位 u:6Ic)7'  
  95.statistical sampling 统计抽样 |sJ[0z  
  96.tolerable error 可容忍误差 A2I9R;}  
  97.the risk of under reliance 信赖不足风险 ,8S/t+H  
  98.the risk of over reliance 信赖过度风险 O@T9x$  
  99.the risk of incorrect rejection 误拒风险 |k )=0mCz  
  100. the risk of incorrect acceptance 误受风险 YFLZ%(  
  101.working trial balance 试算平衡表 .9/ hHCp  
  102.index and cross-referencing 索引和交叉索引 ^]>O;iB?  
  103.cash receipt 现金收入 {g'(~ qv  
  104.cash disbursement 现金支出 IA fc T!{  
  105.bank statement 银行对账单 g+8OekzB5  
  106.bank reconciliation 银行存款余额调节表 [SjqOTon{  
  107.balance sheet date 资产负债表日 +xh`Q=A  
  108.net realizable value 可变现净值 J| W<;  
  109.storeroom 仓库 f&N gS+<K$  
  110.sale invoice 销售发票 wjU9ZGM  
  111.price list 价目表 x 77*c._3v  
  112.positive confirmation request 积极式询证函 :(E@Gf  
  113.negative confirmation request 消极式询证函 ? (@ 7r_j  
  114.purchase requisition 请购单 euK5pA>L  
  115.receiving report 验收报告 lF<]8m%F  
  116.gross margin 毛利 v^sv<4*%  
  117.manufacturing overhead 制造费用 !4ocZmj\  
  118.material requisition 领料单 on!,c>nNa  
  119.inventory-taking 存货盘点 w1F cB$  
  120.bond certificate 债券 j"8ZM{aO  
  121.stock certificate 股票 prUN)r@U   
  122.audit report 审计报告 Fx]WCQo  
  123.entity 被审计单位 7m47rJyW4  
  124.addressee of the audit report 审计报告的收件人 I }a`0Y&{  
  125.unqualified opinion 无保留意见 E'f{i:O "~  
  126.qualified opinion 保留意见 SJlr53  
  127.disclaimer of opinion 无法表示意见 @JiLgIe `  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'NbHa!  
  A (2)absorbed overhead 已吸收制造费用 '9%\;  
  A (3)absorption costing 吸收成本计算 `_6C {<O  
  A (4)account 账户,报表   [@_Jj3`4  
  A (5)accounting postulate 会计假设   6lZ3tdyNo  
  A (6)accounting series release 会计公告文件   1>.Ev,X+e  
  A (7)accounting valuation 会计计价   vJLK,[  
  A (8)account sale 承销清单 8$] 1M,$r  
  A (9)accountability concept 经营责任概念   O"+ gQXe  
  A (10)accountancy 会计职业   ,=uD^n:  
  A (11)accountant 会计师   &.F4 b~A7  
  A (12)accounting 会计   i9:C4',sw0  
  A (13)agency cost 代理成本   8:q1~`?5"b  
  A (14)accounting bases 会计基础   ]HbY  
  A (15)accounting manual 会计手册    }t!Gey  
  A (16)accounting period 会计期间   i:dR\|B  
  A (17)accounting policies 会计方针   cQjv$$&6[  
  A (18)accounting rate of return 会计报酬率   ImA @}:  
  A (19)accounting reference date 会计参照日   `](e:be}  
  A (20)accounting reference period 会计参照期间   m%0p\Y-/  
  A (21)accrual concept 应计概念   9v#CE!  
  A (22)accrual expenses 应计费用   H[T?\Lq  
  A (23)acid test ration 速动比率(酸性测试比率)   5G}?fSQ>  
  A (24)acquisition 购置   0RzEY!9g+  
  A (25)acquisition accounting 收购会计   6 u?>M9  
  A (26)activity based accounting 作业基础成本计算   ),_@WW;k  
  A (27)adjusting events 调整事项   )|cc X  
  A (28)administrative expenses 行政管理费   hy9\57_#  
  A (29)advice note 发货通知   #j;^\rSv-  
  A (30)amortization 摊销   SA:Zc^a V  
  A (31)analytical review 分析性检查   4a&RYx  
  A (32)annual equivalent cost 年度等量成本法   ??5Q)Erm1  
  A (33)annual report and accounts 年度报告和报表   g%o(+ d  
  A (34)appraisal cost 检验成本   Xa[.3=bV?  
  A (35)appropriation account 盈余分配账户   y4yhF8E>;U  
  A (36)articles of association 公司章程细则   )',R[|<  
  A (37)assets 资产   fT|.@%"vc  
  A (38)assets cover 资产保障   z>xmRs   
  A (39)asset value per share 每股资产价值   pR<`H'  
  A (40)associated company 联营公司   cF*TotU_m  
  A (41)attainable standard 可达标准   .C%<P"=J4h  
aNsBcov3O  
 A (42)attributable profit 可归属利润   n>z9K')  
  A (43)audit 审计   Nd4f^Y   
  A (44)audit report 审计报告   ^+ml5m  
  A (45)auditing standards 审计准则   Y!xF ;a  
  A (46)authorized share capital 额定股本   " > ypIR<  
  A (47)available hours 可用小时   g_E$=j92v  
  A (48)avoidable costs 可避免成本 %64 )(z  
  B (49)back-to-back loan 易币贷款   TT%M' 5&  
  B (50)backflush accounting 倒退成本计算   `6;?9NI  
  B (51)bad debts 坏帐   3l]lwV  
  B (52)bad debts ratio 坏帐比率   PJ')R:e,  
  B (53)bank charges 银行手续费   kb%;=t2  
  B (54)bank overdraft 银行透支   q$L%36u~/  
  B (55)bank reconciliation 银行存款调节表   7jrt7[{  
  B (56)bank statement 银行对账单   T}Tp$.gB  
  B (57)bankruptcy 破产   N>uRf0E>  
  B (58)basis of apportionment 分摊基础   e}voV0y\v:  
  B (59)batch 批量   h#I>M`|  
  B (60)batch costing 分批成本计算   JBj]najN  
  B (61)beta factor B(市场)风险因素   _{ue8kGt  
  B (62)bill 账单   %X]jaX 7  
  B (63)bill of exchange 汇票   ]2A^1Del  
  B (64)bill of landing 提单   B^=-Z8  
  B (65)bill of materials 用料预计单   -12UN(&&Z  
  B (66)bill payable 应付票据   2YL?,uLS  
  B (67)bill receivable 应收票据   Z9E\,Ly  
  B (68)bin card 存货记录卡   =>S]q71  
  B (69)bonus 红利   >dXGee>'M  
  B (70)book-keeping 薄记   ]|pe>:gf'  
  B (71)Boston classification 波士顿分类   t|?ez4/{z  
  B (72)breakeven chart 保本图   *][`@@->  
  B (73)breakeven point 保本点   yZ7&b&2nLn  
  B (74)breaking-down time 复位时间   1dY}\Sp  
  B (75)budget 预算   b)#hSjWO#  
  B (76)budget center 预算中心   ';Ea?ID  
  B (77)budget cost allowance 预算成本折让   W.jGGt\<\  
  B (78)budget manual 预算手册   QpH'PYy  
  B (79)budget period 预算期间   $QF{iV@6d4  
  B (80)budgetary control 预算控制   <\ y@*fg+  
  B (81)budgeted capacity 预算生产能力   *tFHM &a  
  B (82)burden 制造费用   u]wZQl#-  
  B (83)business center 经营中心   H H)!_(SA  
  B (84)business entity 营业个体   OF>mF~  
  B (85)business unit 经营单位   CZe ]kXNv  
 B (86)buy-out management 管理性购买产权   )iX~}7  
  B (87)by-product 副产品 Y|m +d T6  
  C (88)called-up share capital 催缴股本   *-WpZGh  
  C (89)capacity 生产能力   }v;V=%N+v  
  C (90)capacity ratios 生产能力比率   P;y45b  
  C (91)capital 资本   OnziG+ak  
  C (92)capital assets pricing model资本资产计价模式   *"2+B&Y  
  C (93)capital commitment 承诺资本   Tb}4wLu  
  C (94)capital employed 已运用的资本   >{ ]%F*p4  
  C (95)capital expenditure 资本支出   234p9A@  
  C (96)capital expenditureauthorization 资本支出核准   @u+]aI!`-  
  C (97)capital expenditure control 资本支出控制   <{p4V|:  
  C (98)capital expenditure proposal资本支出申请   pQ">UL*  
  C (99)capital funding planning 资本基金筹集计划   2szPAu N+  
  C (100)capital gain 资本收益   ^0 )g/`H^>  
  C (101)capital investment appraisal资本投资评估   )}R0Y=e  
  C (102)capital maintenance 资本保全   %`r$g[<G  
  C (103)capital resource planning 资本资源计划   Ty\R=y}}  
  C (104)capital surplus 资本盈余   w/<L Ag  
  C (105)capital turnover 资本周转率   g axsv[W>^  
  C (106)card 记录卡   ja'T+!k  
  C (107)cash 现金   pX<`+t[  
  C (108)cash account 现金账户   "Y.tht H  
  C (109)cash book 现金账薄   2|y"!JqE1  
  C (110)cash cow 金牛产品   |i*37r6]=  
  C (111)cash flow 现金流量   hag$GX'2k  
  C (112)cash discounted 现金贴现   q$UJ$ 7=f8  
  C (113)cash flow budget 现金流量预算   "{+QW  
  C (114)cash flow statement 现金流量表   c):/!Q  
  C (115)cash ledger 现金分类账   0o4XUW   
  C (116)cash limit 现金限额   !,uE]gwLw  
  C (117)CCA 现时成本会计   ~_)^X  
  C (118)center 中心   *R,5h2;  
  C (119)changeover time 变更时间   h*a(_11  
  C (120)chartered entity 特许经济个体   C& f= ywi0  
  C (121)cheque 支票   }K>d+6qk5  
  C (122)cheque register 支票登记薄   %0?KMRr  
  C (123)coin analysis 零钱分类   AN m d!  
  C (124)classification 分类   i"FtcP^  
  C (125)clock card 工时卡   K3 m/(jdO  
  C (126)code 代码   iyE7V_O T  
  C (127)commitment accounting 承诺确认会计   S?LQ u  
  C (128)common cost 共同成本   }&D WaO]J7  
  C (129)company limited byguarantee 有限担保责任公司   T{^rt3a  
C (130)company limited shares 股份有限公司   v~C Czg  
  C (131)competitive position 竞争能力状况   c#]4awHU  
  C (132)concept 概念   lFj]4  
  C (133)conglomerate 跨行业企业   7 z,C}-q  
  C (134)consistency concept 一致性概念   Oszj$C(jF  
  C (135)consolidated accounts 合并报表   Qljpx?E  
  C (136)consolidation accounting 合并会计   kH1~k,|\&K  
  C (137)consortium 财团   /s?`&1v|r  
  C (138)contingency plan 应急计划   W i.& e  
  C (139)contingent liabilities 或有负债   Lb-OsKU  
  C (140)continuous operation 连续生产   Oo~; L,  
  C (141)contra 抵消   UDFDJ m$  
  C (142)contract cost 合同成本   $wa{~'  
  C (143)contract costing 合同成本计算   E&w 7GZNt  
  C (144)contribution 贡献毛益   A{zN | S[  
  C (145)contribution centre 贡献中心   gJ+'W1$/  
  C (146)contribution chart 贡献图   2[yd> (`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t}4, ]m s  
  C (148)contribution to salesration 贡献毛益对销售比率   wQf-sk#  
  C (149)control 控制   ?$pCsBDo  
  C (150)control account 控制帐户   9=tIz  
  C (151)control limits 控制限度   ~8+ Zs   
  C (152)controllability concept 可控制概念   e`s ~.ZF  
  C (153)controllable cost 可控制成本   8Fh)eha9f  
  C (154)conversion cost 加工成本   1&OW4_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .Hm>i  
  C (156)corporate appraisal 公司评估   3}1u\(Mf  
  C (157)corporate planning 公司计划   T!{w~'=F  
  C (158)corporate social reporting 公司社会报告   o-HT1Hc!  
  C (159)corporation 股份公司   re<{ >  
  C (160)cost 成本   2,F .$X  
  C (161)cost account 成本帐户   Fo_sgv8O<  
  C (162)cost accounting 成本会计   gQuw1  
  C (163)cost accounting manual 成本手册   ]EAO+x9  
  C (164)cost accounts calendar 成本报表的日历时间   Y=KTeYW`  
  C (165)cost adjustment 成本调整   }<r)~{UV  
  C (166)cost allocation 成本分配   Ml5w01O  
  C (167)cost apportionment 成本分摊   u=sp`%?  
  C (168)cost attribution 成本归属   j $:~Rek  
  C (169)cost audit 成本审计   JbbzV>  
  C (170)cost behaviour 成本性态   $%Kf q[Q  
  C (171)cost benefit analysis 成本效益分析   xo&_bMO  
  C (172)cost center 成本中心   e *C(q~PQ  
  C (173)cost driver 成本动因
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