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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 )}]<o |'  
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  1.audit   审计 e7>)Z  
  2.attestation   鉴证 "|.>pD#0&  
  3.credibility   可信赖程度 3E y#?   
  4.audit of financial statements 财务报表审计 M!;H3*  
  5.agreed-upon procedures 执行商定程序 t`Mm  
  6.high levels of assurance 高水平保证 eLL> ThMyW  
  7.compilation 编制 uy~5!i&  
  8.reliability 可靠性  &5O  
  9.relevance 相关性 *{)[:;  
  10.professional skepticism 职业谨慎 0F 0V JE  
  11.objectivity 客观性 9Rb-QI  
  12. professional competence 专业胜任能力 lVARe3#  
  13.Senior/CPA-in-charge 项目经理 0{gvd"q  
  14.audit engagement letter 业务约定书 D2[uex  
  15.recurring audit 连续审计 T,`'qZ>  
  16.the client 委托人 ~; Ss)d  
  17.change CPA 更换注册会计 ](x 4q  
  18.the existing CPA 现任注册会计师 %*oz~,i  
  19.the successor CPA 后任注册会计师 vObP(@0AM  
  20.the preceding CPA前任注册会计师 "z=A=~~<{  
  21.issue the audit report 出具审计报告 %0Ulh6g;Dt  
  22.expert 专家 9K Ih}Q@P  
  23.the board of directors 董事会 &&M-5XD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Jr%u[d>  
  25.assess material misstatement risks评估重大错报风险  C!Y|k.`p  
  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 RR75ke[Hs  
  27.a general knowledge of —— 初步了解―――的情况 \G#Qe*"'K  
  28.a more knowledge of—— 进一步了解的情况 )[~ #j6  
  29.the prior year‘s working papers 以前年度工作底稿 8}{';k  
  30.minutes of meeting 会议纪要 i>7f9D7  
  31.business risks 经营风险 jt S+y)2  
  32.appropriateness 适当性 y@nWa\i G  
  33.accounting estimate 会计估计 eW1$;.^  
  34.management representations 管理层声明  S`U Gk  
  35.going concern assumption 持续经营假设 B5  C]4  
  36.audit plan 审计计划 n&r-  
  37.significant audit areas 重点审计领域 'R*xg2!i  
  38.error 错误 cx_[Y  
  39.fraud舞弊 (W5E\hjJ  
  40.modified or additional procedures 修改或追加审计程序 v"F.<Q  
  41.misappropriation of assets 侵占资产 ]^3_eHa^d  
  42.transactions without substance 虚假交易 H{\tQ->(2  
  43.unusual pressures 异常压力 5l=B,%s  
  44.the suspected noncompliance 涉嫌存在违法行为  --Dw  
  45.materialiy 重要性 o~NeS|a  
  46.exceed the materiality level 超过重要性水平 ed'}ReLK  
  47.approach the materiality level 接近重要性水平 i74^J+xk  
  48.an acceptably low level 可接受水平 P9B@2 #  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 P qagep d  
  50.misstatements or omissions 错报或漏报 wf=#w}f  
  51.aggregate 总计 2^ ^;Q:  
  52.subsequent events 期后事项 &M6)-V4  
  53.adjust the financial statements 调整财务报表 -E2[P W4$  
  54.perform additional audit procedures 实施追加的审计程序 L`R,4mI.W  
  55.audit risk 审计风险 N>/*)Frt  
  56.detection risk 检查风险 kZU8s'C  
  57.inappropriate audit opinion 不适当的审计意见 ^W_}Gd<-#Y  
  58.material misstatement 重大的错报 ^n@iCr9  
  59.tolerable misstatement 可容忍错报 V~Tjz%<  
  60.the acceptable level of detection risk 可接受的检查风险 <^~Xnstl  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @E,{p"{  
  62.simall business 小规模企业 q[M7)-  
  63.accounting system 会计系统 6x]|IWvW  
  64.test of control 控制测试 ;wL *  
  65.walk-through test 穿行测试 YUT"A{L  
  66.communication 沟通 ~H@':Mms.h  
  67.flow chart 流程图 ,^26.p$  
  68.reperformance of internal control 重新执行 6KnD(im  
  69.audit evidence 审计证据 O.TFV.  
  70.substantive procedures 实质性程序 !Ya +  
  71.assertions 认定 ,*E%D _  
  72.esistence 存在 )N)ziAy}  
  73.occurrence 发生 ii2oWU  
  74.completeness 完整性 Wq<>a; m  
  75.rights and obligations 权利和义务 x^+ C[%  
  76.valuation and allocation 计价和分摊 pr;<n\Y{  
  77.cutoff 截止 '8*gJ7]  
  78.accuracy 准确性 g#9w5Q  
  79.classification 分类 ~1|sf8  
  80.inspection 检查 c`doR(oZ  
  81.supervision of counting 监盘 4=o3 ZRV  
  82.observation 观察 P^rSpS9  
  83.confirmation 函证 :{_Or'L  
  84.computation 计算 wS``Q8K+dM  
  85.analytical procedures 分析程序 Ef%8+_  
  86.vouch 核对 px//q4 U  
  87.trace 追查 {@Diig  
  88.audit sampling 审计抽样 zHb<YpU  
  89.error 误差 h,FP,w;G  
  90.expected error 预期误差 nXi6Q+YI  
  91.population 总体 AU87cqq  
  92.sampling risk 抽样风险 *XniF~M  
  93.non- sampling risk 非抽样风险 m9#u. Q*  
  94.sampling unit 抽样单位 k_P`t[YZV  
  95.statistical sampling 统计抽样 :vurU$\  
  96.tolerable error 可容忍误差 P%ZWm=lg  
  97.the risk of under reliance 信赖不足风险 mKe{y.  
  98.the risk of over reliance 信赖过度风险 k\ I$ve"*  
  99.the risk of incorrect rejection 误拒风险 _j%Rm:m;<  
  100. the risk of incorrect acceptance 误受风险 3-o ]H'6  
  101.working trial balance 试算平衡表 s$H5W`3  
  102.index and cross-referencing 索引和交叉索引 <i]%T~\Af)  
  103.cash receipt 现金收入 /R|"/B0  
  104.cash disbursement 现金支出 ei\X/Z*q%P  
  105.bank statement 银行对账单 `(Q58wR}  
  106.bank reconciliation 银行存款余额调节表 !cSD9q*  
  107.balance sheet date 资产负债表日 cb'8Li8,j  
  108.net realizable value 可变现净值 KOi%zE%  
  109.storeroom 仓库 `d OjCA_&  
  110.sale invoice 销售发票 D|e6$O5o  
  111.price list 价目表 X@~sIUXx9  
  112.positive confirmation request 积极式询证函 *\S>dhJ4  
  113.negative confirmation request 消极式询证函 ]"/ *7NM  
  114.purchase requisition 请购单 U-WrZ| -  
  115.receiving report 验收报告 ~RvU+D  
  116.gross margin 毛利 )B}]0`z:P  
  117.manufacturing overhead 制造费用 {F@;45)o  
  118.material requisition 领料单 -F8%U:2a  
  119.inventory-taking 存货盘点 ulj`+D?H  
  120.bond certificate 债券 a#uJzYB0  
  121.stock certificate 股票 6\::Ku4_2  
  122.audit report 审计报告 + s[(CI.b  
  123.entity 被审计单位 5. GBd_;  
  124.addressee of the audit report 审计报告的收件人 "hy#L 0\t  
  125.unqualified opinion 无保留意见 QtN0|q{af  
  126.qualified opinion 保留意见 da I-*  
  127.disclaimer of opinion 无法表示意见 f_Wn[ I{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   U]R7=  
  A (2)absorbed overhead 已吸收制造费用 Ei}DA=:s  
  A (3)absorption costing 吸收成本计算 PY>j?otD  
  A (4)account 账户,报表   o,aI<5 "  
  A (5)accounting postulate 会计假设   .S?,%4v%%  
  A (6)accounting series release 会计公告文件   xPb`CY7  
  A (7)accounting valuation 会计计价   Pyyx/u+?@  
  A (8)account sale 承销清单 57[O)5u .+  
  A (9)accountability concept 经营责任概念   $7BD~U   
  A (10)accountancy 会计职业   \ g0  
  A (11)accountant 会计师   6?,r d   
  A (12)accounting 会计   |#-Oz#Eg'  
  A (13)agency cost 代理成本   u"|.]r  
  A (14)accounting bases 会计基础   uk\G Am@O  
  A (15)accounting manual 会计手册   (1Kh9w:^"  
  A (16)accounting period 会计期间   pAa{,,Qc  
  A (17)accounting policies 会计方针   X;6X K$"  
  A (18)accounting rate of return 会计报酬率   rcyH2)Y/e  
  A (19)accounting reference date 会计参照日   Q2fa]*Z5  
  A (20)accounting reference period 会计参照期间   @l;f';+  
  A (21)accrual concept 应计概念   ~+T~}S  
  A (22)accrual expenses 应计费用   P}VD}lEyO  
  A (23)acid test ration 速动比率(酸性测试比率)   ~?L. n:wu  
  A (24)acquisition 购置   .0a$ E`V=D  
  A (25)acquisition accounting 收购会计   Pt1Htt:BE  
  A (26)activity based accounting 作业基础成本计算   L1D%vu`  
  A (27)adjusting events 调整事项   l|uN-{ w  
  A (28)administrative expenses 行政管理费   Y: byb68  
  A (29)advice note 发货通知   #D>8\#53V/  
  A (30)amortization 摊销   S 8]g'!  
  A (31)analytical review 分析性检查   PMTyiwlm  
  A (32)annual equivalent cost 年度等量成本法   N86Hn]#  
  A (33)annual report and accounts 年度报告和报表   M~"K@g=Wr  
  A (34)appraisal cost 检验成本   yXEC@#?|  
  A (35)appropriation account 盈余分配账户   QTLOP~^  
  A (36)articles of association 公司章程细则   W5yqnjK $4  
  A (37)assets 资产   `Zk?.1*2/  
  A (38)assets cover 资产保障   TnKe"TA|9  
  A (39)asset value per share 每股资产价值   ^(6.M\Q  
  A (40)associated company 联营公司   P"xP%zqo  
  A (41)attainable standard 可达标准   ~Aq UT]l  
n=yFw\w'  
 A (42)attributable profit 可归属利润   C"F(kgL  
  A (43)audit 审计   s+(8KYTs`  
  A (44)audit report 审计报告   Nz]\%c/-  
  A (45)auditing standards 审计准则   a2g15;kM  
  A (46)authorized share capital 额定股本   k@wxN!w;  
  A (47)available hours 可用小时   )D#*Q~   
  A (48)avoidable costs 可避免成本 i4uUvZ f  
  B (49)back-to-back loan 易币贷款   f-23.]`v  
  B (50)backflush accounting 倒退成本计算   icnp^2P  
  B (51)bad debts 坏帐   a"ht\v}1  
  B (52)bad debts ratio 坏帐比率   $) \ocsO  
  B (53)bank charges 银行手续费   43(+3$VM7  
  B (54)bank overdraft 银行透支   gGZ$}vX  
  B (55)bank reconciliation 银行存款调节表   nNL9B~d  
  B (56)bank statement 银行对账单   ,ur_n7+LH  
  B (57)bankruptcy 破产   mk0rAN  
  B (58)basis of apportionment 分摊基础   l9SbuT$U  
  B (59)batch 批量   (IEtjv}D  
  B (60)batch costing 分批成本计算   [1Vh3~>J6  
  B (61)beta factor B(市场)风险因素   \ 6sp"KqP  
  B (62)bill 账单   OP>'<FK   
  B (63)bill of exchange 汇票   BGUP-_&  
  B (64)bill of landing 提单   pET5BMxGG  
  B (65)bill of materials 用料预计单   .ipYZg'V  
  B (66)bill payable 应付票据   N]5-#  
  B (67)bill receivable 应收票据   +='.uc_  
  B (68)bin card 存货记录卡   $_<,bC1[  
  B (69)bonus 红利   JA1(yt  
  B (70)book-keeping 薄记   ya|7hz{  
  B (71)Boston classification 波士顿分类   M#2DI?S@  
  B (72)breakeven chart 保本图   3g} ]nj:N  
  B (73)breakeven point 保本点   \E0Uj>9+[  
  B (74)breaking-down time 复位时间   EY&hW l*a^  
  B (75)budget 预算   :GO}G`jY  
  B (76)budget center 预算中心   >0u 4>=#  
  B (77)budget cost allowance 预算成本折让   K72U0}$B  
  B (78)budget manual 预算手册   a[t2T jB  
  B (79)budget period 预算期间   vu1F  
  B (80)budgetary control 预算控制   4egq Y0A  
  B (81)budgeted capacity 预算生产能力   :~g = n&x  
  B (82)burden 制造费用   7]G3yt->  
  B (83)business center 经营中心   [['un\~r~  
  B (84)business entity 营业个体   CB6<Vng}C  
  B (85)business unit 经营单位   +]Ydf^rF  
 B (86)buy-out management 管理性购买产权   Au:Q4x.  
  B (87)by-product 副产品 uE+]]ir  
  C (88)called-up share capital 催缴股本   Bm.%bA>  
  C (89)capacity 生产能力   \J:/l|h  
  C (90)capacity ratios 生产能力比率    :3u>%  
  C (91)capital 资本   nV GrW#'E  
  C (92)capital assets pricing model资本资产计价模式   rHh<_5-/>  
  C (93)capital commitment 承诺资本   \~U8<z  
  C (94)capital employed 已运用的资本   `&j5/[>v  
  C (95)capital expenditure 资本支出   mVW:]|!s  
  C (96)capital expenditureauthorization 资本支出核准   rT5dv3^MW!  
  C (97)capital expenditure control 资本支出控制   mZ*!$P:vy"  
  C (98)capital expenditure proposal资本支出申请   # (!>  
  C (99)capital funding planning 资本基金筹集计划   1_*o(HR  
  C (100)capital gain 资本收益   ^P\(IDJCo  
  C (101)capital investment appraisal资本投资评估   2et7Vw  
  C (102)capital maintenance 资本保全   c`AtK s)u  
  C (103)capital resource planning 资本资源计划   X >C*(/a  
  C (104)capital surplus 资本盈余   $^}?98m  
  C (105)capital turnover 资本周转率   PJS\> N&u  
  C (106)card 记录卡   %Q rf ]  
  C (107)cash 现金   A2g +m  
  C (108)cash account 现金账户   Pf-k"7y  
  C (109)cash book 现金账薄   TU7Qt<  
  C (110)cash cow 金牛产品   ojUBa/  
  C (111)cash flow 现金流量   jBarYg  
  C (112)cash discounted 现金贴现   eDgRYa9\  
  C (113)cash flow budget 现金流量预算   HTvA]-AuM  
  C (114)cash flow statement 现金流量表   Tf<1Z{9  
  C (115)cash ledger 现金分类账   ( {5LB4  
  C (116)cash limit 现金限额   !z$.Jcr1  
  C (117)CCA 现时成本会计   iLNKC'  
  C (118)center 中心   uI!rJc>TX  
  C (119)changeover time 变更时间   =gw 'MA  
  C (120)chartered entity 特许经济个体   :WJ[ a#  
  C (121)cheque 支票   seB ^o}  
  C (122)cheque register 支票登记薄   >@rsh-Z  
  C (123)coin analysis 零钱分类   j"9bt GX  
  C (124)classification 分类   #jv~FR`4v^  
  C (125)clock card 工时卡   8dNwi&4  
  C (126)code 代码   V*2uW2\}  
  C (127)commitment accounting 承诺确认会计   a4Fe MCvV9  
  C (128)common cost 共同成本   :B6hYx  
  C (129)company limited byguarantee 有限担保责任公司   d b'Jl^  
C (130)company limited shares 股份有限公司   xJ:15eDC  
  C (131)competitive position 竞争能力状况   :]v%6i.  
  C (132)concept 概念   C%9;~S  
  C (133)conglomerate 跨行业企业   D ]:sR  
  C (134)consistency concept 一致性概念   |^[]Oy=  
  C (135)consolidated accounts 合并报表   W MU9tq[  
  C (136)consolidation accounting 合并会计   odD^xg"L  
  C (137)consortium 财团   =rM T1  
  C (138)contingency plan 应急计划   D4$;jz,,  
  C (139)contingent liabilities 或有负债   ! av B&Z  
  C (140)continuous operation 连续生产   K?8{ y  
  C (141)contra 抵消    pQKR  
  C (142)contract cost 合同成本   6*J`2U9Q  
  C (143)contract costing 合同成本计算   ?~Fk_#jz,@  
  C (144)contribution 贡献毛益   ~k'KS 7c  
  C (145)contribution centre 贡献中心   w$MFCJ:p&  
  C (146)contribution chart 贡献图   BxS\ "W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *BF5B\[r?  
  C (148)contribution to salesration 贡献毛益对销售比率   XXBN Nr_CK  
  C (149)control 控制   iC10|0%{  
  C (150)control account 控制帐户   xT6&;,|`  
  C (151)control limits 控制限度   (sHqzWh  
  C (152)controllability concept 可控制概念   Y?a*-"  
  C (153)controllable cost 可控制成本   ,]+P#eXgE  
  C (154)conversion cost 加工成本   tpwMy:<Ex  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K[!OfP  
  C (156)corporate appraisal 公司评估   * 7u~`  
  C (157)corporate planning 公司计划   ^I*</w8  
  C (158)corporate social reporting 公司社会报告   F[BJhN*]a  
  C (159)corporation 股份公司   }OZp[V  
  C (160)cost 成本   -!f)P=S  
  C (161)cost account 成本帐户   X`JWYb4  
  C (162)cost accounting 成本会计   |2z?8lx  
  C (163)cost accounting manual 成本手册   $6e&sDJ  
  C (164)cost accounts calendar 成本报表的日历时间   $hZb<Xz  
  C (165)cost adjustment 成本调整   pC2ZN  
  C (166)cost allocation 成本分配   u.u bw(vv  
  C (167)cost apportionment 成本分摊   ?-1r$z  
  C (168)cost attribution 成本归属   r~&"D#)sy  
  C (169)cost audit 成本审计   ,\laqH\ 1%  
  C (170)cost behaviour 成本性态   9JYrP6I!_  
  C (171)cost benefit analysis 成本效益分析   rf^ Q%ds  
  C (172)cost center 成本中心   MB06=N  
  C (173)cost driver 成本动因
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