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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 G:AA>t  
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  1.audit   审计 Cj-s  
  2.attestation   鉴证 [wGj?M}  
  3.credibility   可信赖程度 J @Hg7Faz  
  4.audit of financial statements 财务报表审计 7he 73  
  5.agreed-upon procedures 执行商定程序 (95|DCL  
  6.high levels of assurance 高水平保证 3\7MeG`tl  
  7.compilation 编制 1}(22Q;  
  8.reliability 可靠性 Q:-T' xk@  
  9.relevance 相关性 m TZ/C#ir(  
  10.professional skepticism 职业谨慎 L&pR#  
  11.objectivity 客观性 y )QLR<wf  
  12. professional competence 专业胜任能力 :zY4phR  
  13.Senior/CPA-in-charge 项目经理 &6eo;8 `U  
  14.audit engagement letter 业务约定书 19E(Hsz  
  15.recurring audit 连续审计 bMO^}qR`  
  16.the client 委托人 l6  G6H$  
  17.change CPA 更换注册会计 @{Rb]d?&F?  
  18.the existing CPA 现任注册会计师 q$:1Xkl  
  19.the successor CPA 后任注册会计师 .j ]tzX  
  20.the preceding CPA前任注册会计师 [`n_> p!  
  21.issue the audit report 出具审计报告 IMf|/a9-  
  22.expert 专家 dY 8 H2;  
  23.the board of directors 董事会 r w?wi}}gn  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TRhMxH  
  25.assess material misstatement risks评估重大错报风险 hA7=:LG  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;_<~9;  
  27.a general knowledge of —— 初步了解―――的情况 \<7Bx[/D4  
  28.a more knowledge of—— 进一步了解的情况 -SsgW  
  29.the prior year‘s working papers 以前年度工作底稿 Q i18q|l8v  
  30.minutes of meeting 会议纪要 7^eyO&4z  
  31.business risks 经营风险 >h7(kj:  
  32.appropriateness 适当性 %e iV^>  
  33.accounting estimate 会计估计 IiPX`V>RC  
  34.management representations 管理层声明 V(';2[)  
  35.going concern assumption 持续经营假设 :?M_U;;z2+  
  36.audit plan 审计计划 ]s\r3I]  
  37.significant audit areas 重点审计领域 ]LvP)0=  
  38.error 错误 cY?|RXNmZ  
  39.fraud舞弊 s= Fp[>qA  
  40.modified or additional procedures 修改或追加审计程序 \s=r[0tj!  
  41.misappropriation of assets 侵占资产 odhcD;^X1  
  42.transactions without substance 虚假交易 7:4c\C0  
  43.unusual pressures 异常压力 4Mt3<W5  
  44.the suspected noncompliance 涉嫌存在违法行为  u r$  
  45.materialiy 重要性 s)-An( Uw  
  46.exceed the materiality level 超过重要性水平 ,/f\  
  47.approach the materiality level 接近重要性水平 (0{Dn5MH  
  48.an acceptably low level 可接受水平 #-L0.z(  
  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 %1?t)Bg  
  50.misstatements or omissions 错报或漏报 X=QX9Ux?^  
  51.aggregate 总计 `OW'AS |  
  52.subsequent events 期后事项 zluq2r  
  53.adjust the financial statements 调整财务报表 6#z8 %k aX  
  54.perform additional audit procedures 实施追加的审计程序 pDS[ecx  
  55.audit risk 审计风险 "f91Y X_)  
  56.detection risk 检查风险 ^/n1h g  
  57.inappropriate audit opinion 不适当的审计意见 Ao K9=F}  
  58.material misstatement 重大的错报 +X WTu!  
  59.tolerable misstatement 可容忍错报 Vn#}f=u\  
  60.the acceptable level of detection risk 可接受的检查风险 %]P{)*y- ?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <B6md i'R  
  62.simall business 小规模企业 LUQ.=:mBR  
  63.accounting system 会计系统 +SFFwjI  
  64.test of control 控制测试 @76}d  
  65.walk-through test 穿行测试 xlv(PVdn  
  66.communication 沟通 )1At/mr  
  67.flow chart 流程图 G&oD;NY@/  
  68.reperformance of internal control 重新执行 aL(G0@(  
  69.audit evidence 审计证据 A7L;ims7  
  70.substantive procedures 实质性程序 &M|rRd~*  
  71.assertions 认定 5{=+ S]  
  72.esistence 存在 :<g0Ho?e  
  73.occurrence 发生 d+DO }=]  
  74.completeness 完整性 t|U5]$5  
  75.rights and obligations 权利和义务 }3lG'Y#Kpy  
  76.valuation and allocation 计价和分摊 WJ8i=MO67  
  77.cutoff 截止 @`[e1KQ  
  78.accuracy 准确性 [RBSUOF  
  79.classification 分类 F_079~bJ  
  80.inspection 检查 & AK\Pw)  
  81.supervision of counting 监盘 _hY6 NMw  
  82.observation 观察 .$\-{)  
  83.confirmation 函证 rWr'+v?  
  84.computation 计算 [{Wo:c9Qq1  
  85.analytical procedures 分析程序 AZ.QQ*GZ#y  
  86.vouch 核对 P0 0G*iY~\  
  87.trace 追查 d/  Lz"  
  88.audit sampling 审计抽样 ^\PRz Y  
  89.error 误差 "L.k m  
  90.expected error 预期误差 ULK] ' Rn  
  91.population 总体 Zj[m  
  92.sampling risk 抽样风险 Noj*K6  
  93.non- sampling risk 非抽样风险 !/G}vu  
  94.sampling unit 抽样单位 .=:f]fs  
  95.statistical sampling 统计抽样 '{WEyhaS  
  96.tolerable error 可容忍误差 n n F  
  97.the risk of under reliance 信赖不足风险 %U{6 `m  
  98.the risk of over reliance 信赖过度风险 <y7{bk~i  
  99.the risk of incorrect rejection 误拒风险 .u mqyU~  
  100. the risk of incorrect acceptance 误受风险 A.b^?k%I  
  101.working trial balance 试算平衡表 0er| QC  
  102.index and cross-referencing 索引和交叉索引 j&Hui>~  
  103.cash receipt 现金收入 w10~IP  
  104.cash disbursement 现金支出 M4Cb(QAVP  
  105.bank statement 银行对账单 A.*e8a/6X  
  106.bank reconciliation 银行存款余额调节表 k -G9'c~  
  107.balance sheet date 资产负债表日 4D& L]eJ  
  108.net realizable value 可变现净值 P 4B|l:  
  109.storeroom 仓库 lL zR5445)  
  110.sale invoice 销售发票 "6C a{n1hk  
  111.price list 价目表 R+.4|1p  
  112.positive confirmation request 积极式询证函 T;DKDg a  
  113.negative confirmation request 消极式询证函 A\?t^T  
  114.purchase requisition 请购单  8s22VL  
  115.receiving report 验收报告 yr'-;-u  
  116.gross margin 毛利 }`CF(Do  
  117.manufacturing overhead 制造费用 6r"NU`1A;r  
  118.material requisition 领料单 oI#TjF  
  119.inventory-taking 存货盘点 =x+1A)Q  
  120.bond certificate 债券 0V6, &rTF  
  121.stock certificate 股票  dF `7]  
  122.audit report 审计报告 aNry> 2:  
  123.entity 被审计单位 L{~ ]lUo  
  124.addressee of the audit report 审计报告的收件人 r.)n>  
  125.unqualified opinion 无保留意见 g5U,   
  126.qualified opinion 保留意见 qt.4dTd:_  
  127.disclaimer of opinion 无法表示意见 4x ?NCD=k  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   BcQUD?LC`  
  A (2)absorbed overhead 已吸收制造费用 )xf(4  
  A (3)absorption costing 吸收成本计算 ^+- QY\N j  
  A (4)account 账户,报表   >3&  
  A (5)accounting postulate 会计假设   x .@O]}UH  
  A (6)accounting series release 会计公告文件   p p0356  
  A (7)accounting valuation 会计计价   $m ;p@#n  
  A (8)account sale 承销清单 AAfhh5i  
  A (9)accountability concept 经营责任概念   : F3UJ[V  
  A (10)accountancy 会计职业   bq5ySy{8  
  A (11)accountant 会计师   L [PqEN\i  
  A (12)accounting 会计   <mP_K^9c  
  A (13)agency cost 代理成本   ^5MM<73  
  A (14)accounting bases 会计基础   ;Qy Ew5  
  A (15)accounting manual 会计手册   xY)eU;*  
  A (16)accounting period 会计期间   @[joM*U  
  A (17)accounting policies 会计方针   NI"Zocp  
  A (18)accounting rate of return 会计报酬率   >/Z*\6|Zx#  
  A (19)accounting reference date 会计参照日   q=e;P;u  
  A (20)accounting reference period 会计参照期间   c1kV}-v  
  A (21)accrual concept 应计概念   XR8`,qH>  
  A (22)accrual expenses 应计费用   De 3;}]wC  
  A (23)acid test ration 速动比率(酸性测试比率)   >"UXY)  
  A (24)acquisition 购置   o[wiQ9Tl  
  A (25)acquisition accounting 收购会计   Q`K^>L1  
  A (26)activity based accounting 作业基础成本计算   V}vL[=QFZ(  
  A (27)adjusting events 调整事项   xBc$qjV  
  A (28)administrative expenses 行政管理费   [ -Z 6QzT  
  A (29)advice note 发货通知   ug{sQyLN  
  A (30)amortization 摊销   ~tTa[_a!  
  A (31)analytical review 分析性检查   2@T0QJ  
  A (32)annual equivalent cost 年度等量成本法   f N{wP,jI  
  A (33)annual report and accounts 年度报告和报表   [jN Vk3  
  A (34)appraisal cost 检验成本   D*46,>Tv  
  A (35)appropriation account 盈余分配账户   5O~xj:  
  A (36)articles of association 公司章程细则   ;s~xS*(C  
  A (37)assets 资产   Dd0yQgCu  
  A (38)assets cover 资产保障   9'Z{uHi%  
  A (39)asset value per share 每股资产价值   )( YJ6l  
  A (40)associated company 联营公司   ph)=:*A6&  
  A (41)attainable standard 可达标准   #2\M(5d  
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 A (42)attributable profit 可归属利润   =}%:4  
  A (43)audit 审计   !<h9XccN  
  A (44)audit report 审计报告   {|%^'lS  
  A (45)auditing standards 审计准则   (j:[<U  
  A (46)authorized share capital 额定股本   4]zn,g?&  
  A (47)available hours 可用小时   B4*,]lS?  
  A (48)avoidable costs 可避免成本 41B.ZE+*qd  
  B (49)back-to-back loan 易币贷款   [GM!@6U  
  B (50)backflush accounting 倒退成本计算   >yenuqIKQv  
  B (51)bad debts 坏帐   s%#u)nw19  
  B (52)bad debts ratio 坏帐比率   qc'KQ5w7!  
  B (53)bank charges 银行手续费   {a>JQW5=  
  B (54)bank overdraft 银行透支   4`5W] J]6  
  B (55)bank reconciliation 银行存款调节表   Y$^vA[]c>  
  B (56)bank statement 银行对账单   A$~H`W<yxB  
  B (57)bankruptcy 破产   2fayQY xD  
  B (58)basis of apportionment 分摊基础   1mh7fZgn  
  B (59)batch 批量   e?XGv0^qu  
  B (60)batch costing 分批成本计算   tOF8v8Hd  
  B (61)beta factor B(市场)风险因素   ?=?*W7  
  B (62)bill 账单   rWJRoGk/  
  B (63)bill of exchange 汇票   x`p908S^  
  B (64)bill of landing 提单   (0_]=r=q  
  B (65)bill of materials 用料预计单   $D^27q:H  
  B (66)bill payable 应付票据   4ke.p<dG  
  B (67)bill receivable 应收票据   nR Hl Hu  
  B (68)bin card 存货记录卡   6 P9#6mZ  
  B (69)bonus 红利   !oRN,m[7)p  
  B (70)book-keeping 薄记   $+{o*  
  B (71)Boston classification 波士顿分类   *c.w:DkfB  
  B (72)breakeven chart 保本图   %"E!E1_Sv  
  B (73)breakeven point 保本点   1_xkGc-z<  
  B (74)breaking-down time 复位时间   ,o `tRh<  
  B (75)budget 预算   *!NW!,R  
  B (76)budget center 预算中心   J| 46i  
  B (77)budget cost allowance 预算成本折让   -)"\?+T  
  B (78)budget manual 预算手册   4;jAdWj3  
  B (79)budget period 预算期间   I_Gm2 Dd  
  B (80)budgetary control 预算控制   isnpSN"z  
  B (81)budgeted capacity 预算生产能力   e v7A;;  
  B (82)burden 制造费用   fA V.Mj-  
  B (83)business center 经营中心   oY\;KPz  
  B (84)business entity 营业个体   :E|+[}|  
  B (85)business unit 经营单位   *|+$7j  
 B (86)buy-out management 管理性购买产权   uW( Ngcpr  
  B (87)by-product 副产品 925T#%y  
  C (88)called-up share capital 催缴股本   *= %`f=  
  C (89)capacity 生产能力   C-Y7n5  
  C (90)capacity ratios 生产能力比率   ! OVi\v 'm  
  C (91)capital 资本   8M[ '-  
  C (92)capital assets pricing model资本资产计价模式   ARJtE@s6Y  
  C (93)capital commitment 承诺资本   aO:A pOAO  
  C (94)capital employed 已运用的资本   tQMz1$  
  C (95)capital expenditure 资本支出   *MWI`=c  
  C (96)capital expenditureauthorization 资本支出核准   #Guwbg  
  C (97)capital expenditure control 资本支出控制   p8CaD4bE  
  C (98)capital expenditure proposal资本支出申请   Me+)2S 9  
  C (99)capital funding planning 资本基金筹集计划   .D=#HEshk  
  C (100)capital gain 资本收益   ~ayU\4B  
  C (101)capital investment appraisal资本投资评估   *z'Rl'j9[  
  C (102)capital maintenance 资本保全   pL.~z  
  C (103)capital resource planning 资本资源计划   7pH[_]1"  
  C (104)capital surplus 资本盈余   q~\[P4m  
  C (105)capital turnover 资本周转率   ~4S6c=:  
  C (106)card 记录卡   5B {Eg?  
  C (107)cash 现金   Nc(A5*  
  C (108)cash account 现金账户   (/P-9<"U  
  C (109)cash book 现金账薄   1 x0)mt3  
  C (110)cash cow 金牛产品   61b<6 r0o  
  C (111)cash flow 现金流量   ;[,#VtD  
  C (112)cash discounted 现金贴现   eYg0 NEq{  
  C (113)cash flow budget 现金流量预算   gi/W3q3c6  
  C (114)cash flow statement 现金流量表   i8/"|+Z  
  C (115)cash ledger 现金分类账   ~VF?T~Kr_  
  C (116)cash limit 现金限额   w 3L+7V,!  
  C (117)CCA 现时成本会计   %)r1?H} #%  
  C (118)center 中心   [!#;QQ&M  
  C (119)changeover time 变更时间   ;4vx+>-  
  C (120)chartered entity 特许经济个体   _ =(v? 2:?  
  C (121)cheque 支票   ;p( Doy)i  
  C (122)cheque register 支票登记薄   i +Xb3+R  
  C (123)coin analysis 零钱分类   aXD|XE%  
  C (124)classification 分类   g+k yvI7o  
  C (125)clock card 工时卡   HxShNU   
  C (126)code 代码   y(r(q  
  C (127)commitment accounting 承诺确认会计   LC/%AbM  
  C (128)common cost 共同成本   )]JQlm:H  
  C (129)company limited byguarantee 有限担保责任公司   pmDFmES  
C (130)company limited shares 股份有限公司   04E#d.o '  
  C (131)competitive position 竞争能力状况   hTAZGV(  
  C (132)concept 概念   4L2TsuLw  
  C (133)conglomerate 跨行业企业   e({-. ra  
  C (134)consistency concept 一致性概念   eG5xJA^  
  C (135)consolidated accounts 合并报表   n6GB2 <y  
  C (136)consolidation accounting 合并会计   DB+.<  
  C (137)consortium 财团   YR~)07  
  C (138)contingency plan 应急计划   ,NU`aG-  
  C (139)contingent liabilities 或有负债   VSm{]Z!x  
  C (140)continuous operation 连续生产   >uz3 O?z P  
  C (141)contra 抵消   Z1+1>|-iW  
  C (142)contract cost 合同成本   )G|'PXI@,  
  C (143)contract costing 合同成本计算   -sk!XWW+  
  C (144)contribution 贡献毛益   j{NcDe pLn  
  C (145)contribution centre 贡献中心   k`,> 52  
  C (146)contribution chart 贡献图   ?7aeY5 p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;U<rFs40  
  C (148)contribution to salesration 贡献毛益对销售比率   }xy[ &-dh  
  C (149)control 控制   WS ^%< h#  
  C (150)control account 控制帐户   =&?BPhJE  
  C (151)control limits 控制限度   "[\TL#/  
  C (152)controllability concept 可控制概念   *f+DV[DF  
  C (153)controllable cost 可控制成本   +@yTcz  
  C (154)conversion cost 加工成本   ,fD#)_\g2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,S=ur%  
  C (156)corporate appraisal 公司评估   p!~V@l  
  C (157)corporate planning 公司计划   Q2xzux~T  
  C (158)corporate social reporting 公司社会报告   6t`cY  
  C (159)corporation 股份公司   hdH}4W  
  C (160)cost 成本   H_7EK  
  C (161)cost account 成本帐户   Wc{/K6]f  
  C (162)cost accounting 成本会计   )Es|EPCx!  
  C (163)cost accounting manual 成本手册   JE/Kf<  
  C (164)cost accounts calendar 成本报表的日历时间   -f8iq[F5  
  C (165)cost adjustment 成本调整   um1xSf1Xv  
  C (166)cost allocation 成本分配   Jm*wlN [>  
  C (167)cost apportionment 成本分摊   &\M<>>IB  
  C (168)cost attribution 成本归属   rW0-XLbL5H  
  C (169)cost audit 成本审计   :0j_I\L  
  C (170)cost behaviour 成本性态   .0'FW!;FV  
  C (171)cost benefit analysis 成本效益分析   @L5s.]vg=  
  C (172)cost center 成本中心   HO9w"){d$  
  C (173)cost driver 成本动因
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