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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 hP:>!KJ  
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  1.audit   审计 J@>|`9T9$  
  2.attestation   鉴证 (H:c8 0/V  
  3.credibility   可信赖程度 %Za}q]?  
  4.audit of financial statements 财务报表审计 :s_o'8z7L  
  5.agreed-upon procedures 执行商定程序 O n0!>-b,  
  6.high levels of assurance 高水平保证 QYH#WrIVx  
  7.compilation 编制 ;[o:VuTs  
  8.reliability 可靠性 J>R $K  
  9.relevance 相关性 NioqJG?p  
  10.professional skepticism 职业谨慎 Kjbk zc1  
  11.objectivity 客观性 [xGwqa03  
  12. professional competence 专业胜任能力 tHzgZo Bz  
  13.Senior/CPA-in-charge 项目经理 cPcH 8Vd  
  14.audit engagement letter 业务约定书 W$]qo| 2P  
  15.recurring audit 连续审计 7s^b@&Le  
  16.the client 委托人 38sLyo G=i  
  17.change CPA 更换注册会计 @Yt394gA%\  
  18.the existing CPA 现任注册会计师 uWx<J3~q.  
  19.the successor CPA 后任注册会计师 1{/Cr K/o  
  20.the preceding CPA前任注册会计师 [%^0L~:  
  21.issue the audit report 出具审计报告 #;99vw c  
  22.expert 专家 & *tL)qKDc  
  23.the board of directors 董事会 _L=-z*a\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?"'+tZ=f6  
  25.assess material misstatement risks评估重大错报风险 VMABj\yG  
  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 j f4<LmR  
  27.a general knowledge of —— 初步了解―――的情况 0;x&\x7K  
  28.a more knowledge of—— 进一步了解的情况 9O &]!ga  
  29.the prior year‘s working papers 以前年度工作底稿 S\ak(<X  
  30.minutes of meeting 会议纪要 nHF66,7t  
  31.business risks 经营风险 C'@I!m._i  
  32.appropriateness 适当性 7zzFM  
  33.accounting estimate 会计估计 :Y Ls]JI<  
  34.management representations 管理层声明 Yv=L'0K&  
  35.going concern assumption 持续经营假设 7x.j:{2  
  36.audit plan 审计计划 n-K/d I  
  37.significant audit areas 重点审计领域 n^1BtP0!  
  38.error 错误 =zH)R0!eG  
  39.fraud舞弊 O!>#q4&]  
  40.modified or additional procedures 修改或追加审计程序 ~NE`Ad.G  
  41.misappropriation of assets 侵占资产 m>Z3p7!N}  
  42.transactions without substance 虚假交易 H3!9H  
  43.unusual pressures 异常压力 qbQdx Kk  
  44.the suspected noncompliance 涉嫌存在违法行为 h}| .#!C3  
  45.materialiy 重要性 Q|[^dju  
  46.exceed the materiality level 超过重要性水平 -5v{p  
  47.approach the materiality level 接近重要性水平 2v(Y'f.  
  48.an acceptably low level 可接受水平 G5 |nt#>  
  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 CE{2\0Q  
  50.misstatements or omissions 错报或漏报 K:e[#b8 :R  
  51.aggregate 总计 S['rTuk  
  52.subsequent events 期后事项 _x|R`1`  
  53.adjust the financial statements 调整财务报表 fP 3eR>e  
  54.perform additional audit procedures 实施追加的审计程序 <FR!x#!   
  55.audit risk 审计风险 'uzHI@i  
  56.detection risk 检查风险 HjzAFXRG  
  57.inappropriate audit opinion 不适当的审计意见 @r<2]RXlc  
  58.material misstatement 重大的错报 d l Ab`ne  
  59.tolerable misstatement 可容忍错报 },X.a@:  
  60.the acceptable level of detection risk 可接受的检查风险 zk1]?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qOmL\'8  
  62.simall business 小规模企业 w^cQL%  
  63.accounting system 会计系统 >KQ/ c  
  64.test of control 控制测试 HoX={^aG%  
  65.walk-through test 穿行测试 ;TC]<N.YJT  
  66.communication 沟通 cSv;HN:  
  67.flow chart 流程图 ^[R/W VNk  
  68.reperformance of internal control 重新执行 A|PZ<WAY  
  69.audit evidence 审计证据 9s!R_R&W.  
  70.substantive procedures 实质性程序 &hZ.K"@7{  
  71.assertions 认定 >B``+ Z^2  
  72.esistence 存在 7Ou]!AOhG  
  73.occurrence 发生 G,+3(C  
  74.completeness 完整性 b7+(g [O  
  75.rights and obligations 权利和义务 C XuMNa  
  76.valuation and allocation 计价和分摊 )l(DtU!E  
  77.cutoff 截止 OK-*TPrc  
  78.accuracy 准确性 }s"].Xm^2  
  79.classification 分类 #zgO_ H  
  80.inspection 检查 3A0Qjj=  
  81.supervision of counting 监盘 B^] Gv7-  
  82.observation 观察 x8c>2w;6x^  
  83.confirmation 函证 J!|R1  
  84.computation 计算 ;FuST  
  85.analytical procedures 分析程序 }!r p H{y  
  86.vouch 核对 O9<oq  
  87.trace 追查 F( /Ka@  
  88.audit sampling 审计抽样 .i )n1  
  89.error 误差 sEKF  
  90.expected error 预期误差 eVX/<9>  
  91.population 总体 I\-M`^@  
  92.sampling risk 抽样风险 BbCW3!(  
  93.non- sampling risk 非抽样风险 ru/{s3  
  94.sampling unit 抽样单位 [_ uT+q3  
  95.statistical sampling 统计抽样 ew,okRCN  
  96.tolerable error 可容忍误差 *Jt+-ZM  
  97.the risk of under reliance 信赖不足风险 V@y&n1?6  
  98.the risk of over reliance 信赖过度风险 s`G}MU  
  99.the risk of incorrect rejection 误拒风险 u^i3@JuX  
  100. the risk of incorrect acceptance 误受风险 '"c`[L7Wn  
  101.working trial balance 试算平衡表 Hj1?c,mo4  
  102.index and cross-referencing 索引和交叉索引 Z;tWV%F5  
  103.cash receipt 现金收入 ^R :zma  
  104.cash disbursement 现金支出 'n"we# [  
  105.bank statement 银行对账单 *2.h*y'u  
  106.bank reconciliation 银行存款余额调节表 q-@&n6PEOZ  
  107.balance sheet date 资产负债表日 pVzr]WFx  
  108.net realizable value 可变现净值 p<mBC2!%  
  109.storeroom 仓库 LOG>x!  
  110.sale invoice 销售发票 ePR9r}  
  111.price list 价目表 8$RiFD ,  
  112.positive confirmation request 积极式询证函 zmu+un"\j  
  113.negative confirmation request 消极式询证函 WuI$   
  114.purchase requisition 请购单 e%)MI AS0  
  115.receiving report 验收报告 *5XOYb?'v.  
  116.gross margin 毛利 x|c_(  
  117.manufacturing overhead 制造费用 >[nR$8_J-l  
  118.material requisition 领料单 F|'u0JQ)$  
  119.inventory-taking 存货盘点 $*:$-  
  120.bond certificate 债券 92C; a5s  
  121.stock certificate 股票 ]Nssn\X7  
  122.audit report 审计报告 RFSwX*!  
  123.entity 被审计单位 ,h/l-#KS  
  124.addressee of the audit report 审计报告的收件人 2 p }I  
  125.unqualified opinion 无保留意见 tv~Y5e&8  
  126.qualified opinion 保留意见 rR/{Yx4  
  127.disclaimer of opinion 无法表示意见 =w:)AWZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %2B1E( r%M  
  A (2)absorbed overhead 已吸收制造费用 OZz!8-|wE  
  A (3)absorption costing 吸收成本计算 i6P$>8jBQ-  
  A (4)account 账户,报表   Wl+spWqW  
  A (5)accounting postulate 会计假设   M ' %zA;Wl  
  A (6)accounting series release 会计公告文件   @Jqo'\~&  
  A (7)accounting valuation 会计计价   +7AH|v8  
  A (8)account sale 承销清单 K3WaBcm  
  A (9)accountability concept 经营责任概念   m fffOG  
  A (10)accountancy 会计职业   Jf#-OlEQ  
  A (11)accountant 会计师   !)`*e>] x  
  A (12)accounting 会计   1_;{1O+B  
  A (13)agency cost 代理成本   mH\2XG8nV  
  A (14)accounting bases 会计基础   VfDa>zV3  
  A (15)accounting manual 会计手册   \P"Ol\@  
  A (16)accounting period 会计期间   -0]%#(E%`h  
  A (17)accounting policies 会计方针   oIj -Y`92!  
  A (18)accounting rate of return 会计报酬率   L(k`1E  
  A (19)accounting reference date 会计参照日   ^ uwth  
  A (20)accounting reference period 会计参照期间   jY=M{?h''  
  A (21)accrual concept 应计概念   .RAyi>\e  
  A (22)accrual expenses 应计费用   xsy45az<ip  
  A (23)acid test ration 速动比率(酸性测试比率)   Bc-/s(/Eq  
  A (24)acquisition 购置   =1VZcLNt  
  A (25)acquisition accounting 收购会计   to1r 88X  
  A (26)activity based accounting 作业基础成本计算   s%>8y\MaK  
  A (27)adjusting events 调整事项   8TU(5:xJo  
  A (28)administrative expenses 行政管理费   vg"*%K$a  
  A (29)advice note 发货通知   p-w:l*-`  
  A (30)amortization 摊销   F ~7TE91C  
  A (31)analytical review 分析性检查   ;kR=vv  
  A (32)annual equivalent cost 年度等量成本法   a0PU&o1EF  
  A (33)annual report and accounts 年度报告和报表   z!.cc6R  
  A (34)appraisal cost 检验成本   *DZ7,$LQ~D  
  A (35)appropriation account 盈余分配账户   |b^UPrz)VS  
  A (36)articles of association 公司章程细则   Fq o h!F  
  A (37)assets 资产   %q9"2] cR  
  A (38)assets cover 资产保障   2|WM?V&  
  A (39)asset value per share 每股资产价值   wa`c3PQGu  
  A (40)associated company 联营公司   EQw7(r|v:  
  A (41)attainable standard 可达标准   Z#^|h0  
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 A (42)attributable profit 可归属利润   |B'4wF>  
  A (43)audit 审计   y7rT[f/J  
  A (44)audit report 审计报告   hsYE&Np_Q  
  A (45)auditing standards 审计准则   c9c3o{(6Y  
  A (46)authorized share capital 额定股本   ro3%VA=V  
  A (47)available hours 可用小时   @t*D<B$  
  A (48)avoidable costs 可避免成本 Xh3b=i|K  
  B (49)back-to-back loan 易币贷款   :qj;f];|  
  B (50)backflush accounting 倒退成本计算   \1n (Jr.<  
  B (51)bad debts 坏帐   ` vFDO$K  
  B (52)bad debts ratio 坏帐比率   f5{|_]q]  
  B (53)bank charges 银行手续费   loE;q}^  
  B (54)bank overdraft 银行透支   Q 8;JvCz   
  B (55)bank reconciliation 银行存款调节表   -AolW+Y  
  B (56)bank statement 银行对账单   C+%eT&OO  
  B (57)bankruptcy 破产   @,c` #,F/  
  B (58)basis of apportionment 分摊基础   19pFNg'kA  
  B (59)batch 批量   ,`k6 @4  
  B (60)batch costing 分批成本计算   _6`GHx   
  B (61)beta factor B(市场)风险因素   X=lsuKREZ  
  B (62)bill 账单   rl$"~/ oz  
  B (63)bill of exchange 汇票   ,S<) )  
  B (64)bill of landing 提单   )l! `k  
  B (65)bill of materials 用料预计单   ZitmvcMk  
  B (66)bill payable 应付票据   U}k@%m,  
  B (67)bill receivable 应收票据   ]s E)-8  
  B (68)bin card 存货记录卡   i: jB  
  B (69)bonus 红利   (\r^ 0>H  
  B (70)book-keeping 薄记   .jC5 y&  
  B (71)Boston classification 波士顿分类   nD]Mg T  
  B (72)breakeven chart 保本图   .}Ys+d1b9c  
  B (73)breakeven point 保本点   q4G$I?4  
  B (74)breaking-down time 复位时间   d<HO~+9  
  B (75)budget 预算   YK$[)x\S  
  B (76)budget center 预算中心   q bCU&G| )  
  B (77)budget cost allowance 预算成本折让   w:iMrQeJg  
  B (78)budget manual 预算手册   Hvy$DX|p  
  B (79)budget period 预算期间   %X}vuE[[UC  
  B (80)budgetary control 预算控制   v,z~#$T&  
  B (81)budgeted capacity 预算生产能力   A"s?;hv\fS  
  B (82)burden 制造费用   ur=:Ha  
  B (83)business center 经营中心   ^q0`eS  
  B (84)business entity 营业个体   +xsGa {`  
  B (85)business unit 经营单位   HY?#r]Ryt  
 B (86)buy-out management 管理性购买产权   KsK]y,^Z  
  B (87)by-product 副产品 ;T8(byH ?  
  C (88)called-up share capital 催缴股本   R#8cOmZ  
  C (89)capacity 生产能力   suW|hh1/Ya  
  C (90)capacity ratios 生产能力比率   Q-#<{' (  
  C (91)capital 资本   .O(9\3q\  
  C (92)capital assets pricing model资本资产计价模式   J7aYi]vI  
  C (93)capital commitment 承诺资本   5JK'2J&  
  C (94)capital employed 已运用的资本   %hw4IcWJ|  
  C (95)capital expenditure 资本支出   =>evkaj  
  C (96)capital expenditureauthorization 资本支出核准   XK@&$~iA3  
  C (97)capital expenditure control 资本支出控制   ANM=:EtP  
  C (98)capital expenditure proposal资本支出申请   +TaxH;  
  C (99)capital funding planning 资本基金筹集计划   g"kI1^[nj  
  C (100)capital gain 资本收益   I_Gz~qk6  
  C (101)capital investment appraisal资本投资评估   /^\E:(RH  
  C (102)capital maintenance 资本保全   6~2upy~e  
  C (103)capital resource planning 资本资源计划   #-+Q]}fB4  
  C (104)capital surplus 资本盈余   5$Kj#9g-#  
  C (105)capital turnover 资本周转率   S^==$TT  
  C (106)card 记录卡   o,c}L9nvt  
  C (107)cash 现金   P 6La)U`VA  
  C (108)cash account 现金账户   :FH&#Eq~4  
  C (109)cash book 现金账薄   9Oq(` 4  
  C (110)cash cow 金牛产品   #>,E"-]f  
  C (111)cash flow 现金流量   rOEBL|P0  
  C (112)cash discounted 现金贴现   fQ!W)>mi  
  C (113)cash flow budget 现金流量预算   _1$Y\Y  
  C (114)cash flow statement 现金流量表   d`$w3Hy  
  C (115)cash ledger 现金分类账   G^SJhdO(Q  
  C (116)cash limit 现金限额   tlvZy+Blv  
  C (117)CCA 现时成本会计   u 6l)s0Q  
  C (118)center 中心   =1|p$@L`%  
  C (119)changeover time 变更时间   [`tNa Vg  
  C (120)chartered entity 特许经济个体   Bv3B|D&+  
  C (121)cheque 支票   <^KW7M}w*c  
  C (122)cheque register 支票登记薄   RX?!MDO  
  C (123)coin analysis 零钱分类   Rb:?%\ =  
  C (124)classification 分类   &LB`  
  C (125)clock card 工时卡   T9r6,yY  
  C (126)code 代码   eA?|X|  
  C (127)commitment accounting 承诺确认会计   p}gA8 o  
  C (128)common cost 共同成本   8JR&s  
  C (129)company limited byguarantee 有限担保责任公司   5{1=BZftZ  
C (130)company limited shares 股份有限公司   7MJ\*+T|03  
  C (131)competitive position 竞争能力状况   KY%qzq,n  
  C (132)concept 概念   #{?RE?nD  
  C (133)conglomerate 跨行业企业   Rh ]XJM  
  C (134)consistency concept 一致性概念   zYdieE\-  
  C (135)consolidated accounts 合并报表    !e |Bi{  
  C (136)consolidation accounting 合并会计   XA.1Y)  
  C (137)consortium 财团   FrLv%tK|  
  C (138)contingency plan 应急计划   jll|y0  
  C (139)contingent liabilities 或有负债   z`\KQx  
  C (140)continuous operation 连续生产   wCv9VvF`  
  C (141)contra 抵消   /#eS3`48  
  C (142)contract cost 合同成本   k_?OEkgUh  
  C (143)contract costing 合同成本计算   yn(bW\  
  C (144)contribution 贡献毛益   +`B^D  
  C (145)contribution centre 贡献中心   -Ks)1w>l  
  C (146)contribution chart 贡献图   upeioC q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -*T0Cl.  
  C (148)contribution to salesration 贡献毛益对销售比率   $X\2h+ Os  
  C (149)control 控制   @/$i -?E  
  C (150)control account 控制帐户   L %ifl:K  
  C (151)control limits 控制限度   ^AOJ^@H^>  
  C (152)controllability concept 可控制概念   4sH?8 5=j  
  C (153)controllable cost 可控制成本   017nhI  
  C (154)conversion cost 加工成本   [Ran/D\.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Tl]yl$  
  C (156)corporate appraisal 公司评估   THK^u+~LM  
  C (157)corporate planning 公司计划   -w)v38iX!  
  C (158)corporate social reporting 公司社会报告   " L,9.b  
  C (159)corporation 股份公司   |_+l D|'  
  C (160)cost 成本   [fvjvN`  
  C (161)cost account 成本帐户   #RSUChe7w  
  C (162)cost accounting 成本会计   b^}U^2S%  
  C (163)cost accounting manual 成本手册   ; }ThBb3  
  C (164)cost accounts calendar 成本报表的日历时间   WI&}94w  
  C (165)cost adjustment 成本调整    OmfHr lA  
  C (166)cost allocation 成本分配   m,]9\0GUd  
  C (167)cost apportionment 成本分摊   \GioSg  
  C (168)cost attribution 成本归属   a gL@A  
  C (169)cost audit 成本审计   %hH> %  
  C (170)cost behaviour 成本性态   `@:TS)6X0  
  C (171)cost benefit analysis 成本效益分析   UYW'pV  
  C (172)cost center 成本中心   Au(oKs<  
  C (173)cost driver 成本动因
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