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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 HkVB80hv  
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  1.audit   审计 An/|+r\  
  2.attestation   鉴证 t.C5+^+%  
  3.credibility   可信赖程度 9(<@O%YU  
  4.audit of financial statements 财务报表审计 J4U1t2@)9  
  5.agreed-upon procedures 执行商定程序 g#E-pdY  
  6.high levels of assurance 高水平保证 W=4FFl[  
  7.compilation 编制 _h1mF<\ X^  
  8.reliability 可靠性 _u9Jxw?F@Y  
  9.relevance 相关性 dUdT7ixo  
  10.professional skepticism 职业谨慎 YKf0dh;O  
  11.objectivity 客观性 6D_D';o  
  12. professional competence 专业胜任能力 ZSm3XXk  
  13.Senior/CPA-in-charge 项目经理 oe~b}:  
  14.audit engagement letter 业务约定书 q- d:TMkc  
  15.recurring audit 连续审计 (&x['IR  
  16.the client 委托人 bi;1s'Y<D  
  17.change CPA 更换注册会计 "tpSg  
  18.the existing CPA 现任注册会计师 L9#g)tf 8T  
  19.the successor CPA 后任注册会计师 #gw]'&{8D  
  20.the preceding CPA前任注册会计师 seeB S/%  
  21.issue the audit report 出具审计报告 jmW7)jT8:  
  22.expert 专家 o*hF<D$Y  
  23.the board of directors 董事会 K!l5coM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lsNd_7k  
  25.assess material misstatement risks评估重大错报风险  #:%/(j  
  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 Pj% |\kbNs  
  27.a general knowledge of —— 初步了解―――的情况 uWE^hz"  
  28.a more knowledge of—— 进一步了解的情况 Dv`c<+q(#  
  29.the prior year‘s working papers 以前年度工作底稿 Wo=jskBrQ  
  30.minutes of meeting 会议纪要 &b& ,  
  31.business risks 经营风险 E8&TO~"a]e  
  32.appropriateness 适当性 q'MZ R'<@  
  33.accounting estimate 会计估计 "g8M0[7e3  
  34.management representations 管理层声明 h@@=M  
  35.going concern assumption 持续经营假设 S ByW[JE  
  36.audit plan 审计计划 @U}1EC{A  
  37.significant audit areas 重点审计领域 -z(+//K:#  
  38.error 错误 -A!%*9Z  
  39.fraud舞弊 ~ W]TD@w  
  40.modified or additional procedures 修改或追加审计程序 3sZ\0P}   
  41.misappropriation of assets 侵占资产 $PHvA6D  
  42.transactions without substance 虚假交易 k"w"hg&e  
  43.unusual pressures 异常压力 `*KHS A  
  44.the suspected noncompliance 涉嫌存在违法行为 u> 7=AlWF-  
  45.materialiy 重要性 SasJic2M  
  46.exceed the materiality level 超过重要性水平 *-p}z@8  
  47.approach the materiality level 接近重要性水平 >[*qf9$  
  48.an acceptably low level 可接受水平 &@YmA1Yu)E  
  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 x-3\Ls[I  
  50.misstatements or omissions 错报或漏报 !%0 * z  
  51.aggregate 总计 L*JjG sTH  
  52.subsequent events 期后事项 lHX72s|V  
  53.adjust the financial statements 调整财务报表 i~J'%a<Qp  
  54.perform additional audit procedures 实施追加的审计程序 Q]>.b%s[  
  55.audit risk 审计风险 )K    
  56.detection risk 检查风险 I,8Er2;)  
  57.inappropriate audit opinion 不适当的审计意见 cExS7~*  
  58.material misstatement 重大的错报 Th%Sjgsn  
  59.tolerable misstatement 可容忍错报 \)|hogI|f  
  60.the acceptable level of detection risk 可接受的检查风险 T nm.A?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  0lR5<^B  
  62.simall business 小规模企业 ^y%T~dLkp'  
  63.accounting system 会计系统 }vM("v|M  
  64.test of control 控制测试 J/*`7Pd  
  65.walk-through test 穿行测试 c0u^zH<  
  66.communication 沟通 [ibu/ W$  
  67.flow chart 流程图 vRO _Q?  
  68.reperformance of internal control 重新执行 }pu27F)&  
  69.audit evidence 审计证据 @MCg%Afw  
  70.substantive procedures 实质性程序 7Jho}5J  
  71.assertions 认定 D}X\Ca"h  
  72.esistence 存在 uW36;3[f#1  
  73.occurrence 发生 ySDH "|0  
  74.completeness 完整性 HC,Se.VYS  
  75.rights and obligations 权利和义务 +; AZ+w]ZF  
  76.valuation and allocation 计价和分摊 ]?[fsdAQW  
  77.cutoff 截止 X}\:_/  
  78.accuracy 准确性 em N*l]N  
  79.classification 分类 N<injx  
  80.inspection 检查 )I.$=s  
  81.supervision of counting 监盘 "LTad`]<Ro  
  82.observation 观察 s!7y  
  83.confirmation 函证 Npy :!  
  84.computation 计算 6~w@PRy  
  85.analytical procedures 分析程序 WI-1)1t  
  86.vouch 核对 ?<'}r7D   
  87.trace 追查  ZExlGC  
  88.audit sampling 审计抽样 B_m8{44zM  
  89.error 误差 gSQJJxZ{?  
  90.expected error 预期误差 AkQ ~k0i}b  
  91.population 总体 JnM["Q=`  
  92.sampling risk 抽样风险 v^ V itLC  
  93.non- sampling risk 非抽样风险 FQ5U$x. [P  
  94.sampling unit 抽样单位 z~ /` 1  
  95.statistical sampling 统计抽样 q5)O%l!  
  96.tolerable error 可容忍误差 0.k7oB;f(@  
  97.the risk of under reliance 信赖不足风险 ]3.;PWa:  
  98.the risk of over reliance 信赖过度风险 YteO 6A;  
  99.the risk of incorrect rejection 误拒风险 IB] l1<  
  100. the risk of incorrect acceptance 误受风险 W v+?TEP  
  101.working trial balance 试算平衡表 o:Sa, !DK  
  102.index and cross-referencing 索引和交叉索引 #'9HU2  
  103.cash receipt 现金收入 j HJ`,#  
  104.cash disbursement 现金支出 Qn)a/w-  
  105.bank statement 银行对账单 'AS|ZRr/  
  106.bank reconciliation 银行存款余额调节表 Zba2d,8/  
  107.balance sheet date 资产负债表日 Gu\q%'I  
  108.net realizable value 可变现净值 [:SWi1cK2  
  109.storeroom 仓库 338k?nHxv  
  110.sale invoice 销售发票 e h?zNu2=  
  111.price list 价目表 1NA.nw.  
  112.positive confirmation request 积极式询证函 ^sLdAC  
  113.negative confirmation request 消极式询证函 x-&@wMqkc  
  114.purchase requisition 请购单 'kO!^6=4M  
  115.receiving report 验收报告 &Ys<@M7E:  
  116.gross margin 毛利 sN01rtB(UT  
  117.manufacturing overhead 制造费用 ^yN&ZI3P&  
  118.material requisition 领料单 H*'IK'O  
  119.inventory-taking 存货盘点 %2V?,zY@  
  120.bond certificate 债券 > jc [nk  
  121.stock certificate 股票 N~zdWnSZ@G  
  122.audit report 审计报告 9Y_HyOZ*GX  
  123.entity 被审计单位 fSvM(3Y<Qh  
  124.addressee of the audit report 审计报告的收件人 dE{dZ#Jfi  
  125.unqualified opinion 无保留意见 K:# I  
  126.qualified opinion 保留意见 =R$u[~Xl2X  
  127.disclaimer of opinion 无法表示意见 XYOC_.f1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   aNspMJ  
  A (2)absorbed overhead 已吸收制造费用 #( 146  
  A (3)absorption costing 吸收成本计算 3eAX.z`D  
  A (4)account 账户,报表   0rs"o-s<  
  A (5)accounting postulate 会计假设   ]Wlco  
  A (6)accounting series release 会计公告文件   y(yHt= r  
  A (7)accounting valuation 会计计价   84zSK)=Y  
  A (8)account sale 承销清单 XW)l DiJl  
  A (9)accountability concept 经营责任概念   " C Qa.%  
  A (10)accountancy 会计职业   L2i_X@/  
  A (11)accountant 会计师   Pw`8Wj  
  A (12)accounting 会计   R=2FNP  
  A (13)agency cost 代理成本   j[J-f@F \Y  
  A (14)accounting bases 会计基础   i#Bf"W{F  
  A (15)accounting manual 会计手册   YWO)HsjP  
  A (16)accounting period 会计期间   9W1YW9rL  
  A (17)accounting policies 会计方针   ag;pN*z  
  A (18)accounting rate of return 会计报酬率   Gk&)08  
  A (19)accounting reference date 会计参照日   a P@N)"  
  A (20)accounting reference period 会计参照期间   3<f}nfB%r?  
  A (21)accrual concept 应计概念   2*l/3VW  
  A (22)accrual expenses 应计费用   ~t~k2^)|"  
  A (23)acid test ration 速动比率(酸性测试比率)   fW1CFRHH  
  A (24)acquisition 购置   :vQrOn18p  
  A (25)acquisition accounting 收购会计   nRZ]z( b  
  A (26)activity based accounting 作业基础成本计算   qv KG-|j  
  A (27)adjusting events 调整事项   _FU_Ubkr  
  A (28)administrative expenses 行政管理费   A>;bHf@  
  A (29)advice note 发货通知   ?(F6#"/E  
  A (30)amortization 摊销   MKD1V8i  
  A (31)analytical review 分析性检查   `V)8 QRN(  
  A (32)annual equivalent cost 年度等量成本法   u5b|#&-mX  
  A (33)annual report and accounts 年度报告和报表   Q%f^)HZGR  
  A (34)appraisal cost 检验成本   ' 9Xu p  
  A (35)appropriation account 盈余分配账户   Hc$O{]sq  
  A (36)articles of association 公司章程细则   m6\E$;`  
  A (37)assets 资产   i0kak`x0  
  A (38)assets cover 资产保障   `*cxH..  
  A (39)asset value per share 每股资产价值   pis`$_kmwV  
  A (40)associated company 联营公司   Ru!iR#s)!  
  A (41)attainable standard 可达标准   G+"t/?/  
li'YDtMKCY  
 A (42)attributable profit 可归属利润   J~ zUp(>K  
  A (43)audit 审计   o!Ieb  
  A (44)audit report 审计报告   /}fHt^2H  
  A (45)auditing standards 审计准则   v,{ :Ez(H  
  A (46)authorized share capital 额定股本   r|fL&dtr  
  A (47)available hours 可用小时   Ls$D$/:q?  
  A (48)avoidable costs 可避免成本 U} e!Wjrc  
  B (49)back-to-back loan 易币贷款   PI:4m%[  
  B (50)backflush accounting 倒退成本计算   O1U=X:Zl  
  B (51)bad debts 坏帐   FQ7T'G![  
  B (52)bad debts ratio 坏帐比率   t?-n*9,#S  
  B (53)bank charges 银行手续费   8f)?{AX0  
  B (54)bank overdraft 银行透支   z2_*%S@  
  B (55)bank reconciliation 银行存款调节表   HI R~"It$  
  B (56)bank statement 银行对账单   vkx7paY_  
  B (57)bankruptcy 破产   7cT~oV !G_  
  B (58)basis of apportionment 分摊基础   j@U]'5EVB  
  B (59)batch 批量   d *|Y o  
  B (60)batch costing 分批成本计算   Ng2@z<>.  
  B (61)beta factor B(市场)风险因素   G )trG9 .a  
  B (62)bill 账单   k"T}2 7  
  B (63)bill of exchange 汇票   wOEj)fp .  
  B (64)bill of landing 提单   +mmSfuO&\  
  B (65)bill of materials 用料预计单   V6&! 9b  
  B (66)bill payable 应付票据   9~5uaP$S  
  B (67)bill receivable 应收票据   RXp w!  
  B (68)bin card 存货记录卡   Pg0x/X{t  
  B (69)bonus 红利   9N%We|L,c  
  B (70)book-keeping 薄记   a}BYov  
  B (71)Boston classification 波士顿分类   J6s`'gFns  
  B (72)breakeven chart 保本图   a LroD$#  
  B (73)breakeven point 保本点   :0j?oY~e  
  B (74)breaking-down time 复位时间   J!v3i*j\  
  B (75)budget 预算   hk(ZM#Bh  
  B (76)budget center 预算中心   +,T RfP Fb  
  B (77)budget cost allowance 预算成本折让   Qcq`libK  
  B (78)budget manual 预算手册   j9x<Y ]  
  B (79)budget period 预算期间   &I+5  
  B (80)budgetary control 预算控制   <CYd+! (  
  B (81)budgeted capacity 预算生产能力   L%*!`TN  
  B (82)burden 制造费用   /og=IF2:  
  B (83)business center 经营中心   fo*2:?K&  
  B (84)business entity 营业个体   G7` ko1-  
  B (85)business unit 经营单位   [fya)}  
 B (86)buy-out management 管理性购买产权   Xtq_y'I  
  B (87)by-product 副产品 c)TPM/>(p  
  C (88)called-up share capital 催缴股本   F# ,90F'  
  C (89)capacity 生产能力   BOb">6C  
  C (90)capacity ratios 生产能力比率   %Q__!D[  
  C (91)capital 资本   |"X*@s\'  
  C (92)capital assets pricing model资本资产计价模式   U3ADsdn  
  C (93)capital commitment 承诺资本   =r?hg GWe  
  C (94)capital employed 已运用的资本   ??-[eB.  
  C (95)capital expenditure 资本支出   0U(@= 7V  
  C (96)capital expenditureauthorization 资本支出核准   G\/zkrxmv  
  C (97)capital expenditure control 资本支出控制   ^EtMxF@D  
  C (98)capital expenditure proposal资本支出申请   zH?!  
  C (99)capital funding planning 资本基金筹集计划   6@h/*WElG  
  C (100)capital gain 资本收益   knu,"<  
  C (101)capital investment appraisal资本投资评估   #l\=}#\1Wb  
  C (102)capital maintenance 资本保全   U2tV4_ e  
  C (103)capital resource planning 资本资源计划   o lR?n(v  
  C (104)capital surplus 资本盈余   iTBx\ u%{  
  C (105)capital turnover 资本周转率   }>pknc?  
  C (106)card 记录卡   $B 2J T9  
  C (107)cash 现金   fIx+IL s  
  C (108)cash account 现金账户   `quw9j9`C\  
  C (109)cash book 现金账薄   $-OA'QwB]  
  C (110)cash cow 金牛产品   >a!/QMh  
  C (111)cash flow 现金流量   Thp[+KP>  
  C (112)cash discounted 现金贴现   aD<A.Lhy  
  C (113)cash flow budget 现金流量预算   |sJ[0z  
  C (114)cash flow statement 现金流量表   vjbASFF0=  
  C (115)cash ledger 现金分类账   !_]Y~[  
  C (116)cash limit 现金限额   mDA:nx%5<  
  C (117)CCA 现时成本会计   n$MO4s8)  
  C (118)center 中心   KB3Htw%W[+  
  C (119)changeover time 变更时间   6y-@iJ*ld;  
  C (120)chartered entity 特许经济个体   2.`\  
  C (121)cheque 支票   \#2 Z)Kz  
  C (122)cheque register 支票登记薄   m4[;(1  
  C (123)coin analysis 零钱分类   OZb-:!m*  
  C (124)classification 分类   .wEd"A&j  
  C (125)clock card 工时卡   uanhr)Ys  
  C (126)code 代码   (+w*[qHe  
  C (127)commitment accounting 承诺确认会计   & TCkpS  
  C (128)common cost 共同成本   1jmjg~W  
  C (129)company limited byguarantee 有限担保责任公司   =J]&c?I  
C (130)company limited shares 股份有限公司   GL>O4S<`  
  C (131)competitive position 竞争能力状况   WA<v9#m  
  C (132)concept 概念   ? (@ 7r_j  
  C (133)conglomerate 跨行业企业   <O(4TO  
  C (134)consistency concept 一致性概念   mxvp3t \  
  C (135)consolidated accounts 合并报表   8 `v-<J  
  C (136)consolidation accounting 合并会计   v^sv<4*%  
  C (137)consortium 财团   !4ocZmj\  
  C (138)contingency plan 应急计划   ]}>2D,;  
  C (139)contingent liabilities 或有负债   HDz5&7* .  
  C (140)continuous operation 连续生产   {X!r8i  
  C (141)contra 抵消   S pIv#?  
  C (142)contract cost 合同成本   P7[h-3+^  
  C (143)contract costing 合同成本计算   #>a\>iKQ2q  
  C (144)contribution 贡献毛益   I {SjlN}d  
  C (145)contribution centre 贡献中心   pE3 ?"YO  
  C (146)contribution chart 贡献图   3p$?,0ELH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *[Imn\hu  
  C (148)contribution to salesration 贡献毛益对销售比率   7zl5yK N  
  C (149)control 控制   2,y|EpG#  
  C (150)control account 控制帐户   [CTnXb  
  C (151)control limits 控制限度   F;Spi  
  C (152)controllability concept 可控制概念   T )&A2q  
  C (153)controllable cost 可控制成本   Gf%~{@7=u  
  C (154)conversion cost 加工成本   [>vLf2OID  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &Gc9VF]o  
  C (156)corporate appraisal 公司评估   \:P>le'1  
  C (157)corporate planning 公司计划   "syI#U{  
  C (158)corporate social reporting 公司社会报告   j}#w )M  
  C (159)corporation 股份公司   kl" hBK#D%  
  C (160)cost 成本   W Tcw4  
  C (161)cost account 成本帐户   SjK  
  C (162)cost accounting 成本会计   !K#qeY}  
  C (163)cost accounting manual 成本手册   %6t:(z  
  C (164)cost accounts calendar 成本报表的日历时间   `C,n0'PL.  
  C (165)cost adjustment 成本调整   HRpte=`q  
  C (166)cost allocation 成本分配   xW+6qtG`  
  C (167)cost apportionment 成本分摊   +Z,;,5'5G  
  C (168)cost attribution 成本归属   x o;QCOH  
  C (169)cost audit 成本审计   -D<< kra  
  C (170)cost behaviour 成本性态   44J]I\+  
  C (171)cost benefit analysis 成本效益分析   ynp8r f  
  C (172)cost center 成本中心   ,10=  
  C (173)cost driver 成本动因
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