论坛风格切换切换到宽版
  • 2332阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
rld67'KcE  
&:, dJ  
注会《审计》英语常用词汇 $CY't'6Hn  
Bh=u|8yxc  
fp[|M  
  1.audit   审计 , ]+z)   
  2.attestation   鉴证 LAd\ Tvms  
  3.credibility   可信赖程度 ZE2$I^DY-  
  4.audit of financial statements 财务报表审计 t5#rps\;  
  5.agreed-upon procedures 执行商定程序 DRc)iE>@  
  6.high levels of assurance 高水平保证 %= /)  
  7.compilation 编制 *T~Ve;3h;  
  8.reliability 可靠性 m3mp/g.>  
  9.relevance 相关性 .h>8@5/s  
  10.professional skepticism 职业谨慎 bZ|FnY}FB  
  11.objectivity 客观性 .8y3O]  
  12. professional competence 专业胜任能力 |b|&XB_<]Z  
  13.Senior/CPA-in-charge 项目经理 *g [^.Sg  
  14.audit engagement letter 业务约定书 +eX@U;J,g  
  15.recurring audit 连续审计 op6CA"w  
  16.the client 委托人 0 0 M@  
  17.change CPA 更换注册会计 2U; t(,dn'  
  18.the existing CPA 现任注册会计师 !-,t'GF(  
  19.the successor CPA 后任注册会计师 }w1~K'ck}>  
  20.the preceding CPA前任注册会计师 uwjGDw  
  21.issue the audit report 出具审计报告 OujCb^Rm  
  22.expert 专家 ho0@ l  
  23.the board of directors 董事会 Um: Hrjw  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hNd}Y'%V  
  25.assess material misstatement risks评估重大错报风险 #3_*]8K.R  
  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 %7gkNa  
  27.a general knowledge of —— 初步了解―――的情况 uU:CR>=AKW  
  28.a more knowledge of—— 进一步了解的情况 FKT1fv[H  
  29.the prior year‘s working papers 以前年度工作底稿 SL;9Q[  
  30.minutes of meeting 会议纪要 9Iz%ht  
  31.business risks 经营风险 <_XWWT%  
  32.appropriateness 适当性 ^",ACWF4Sk  
  33.accounting estimate 会计估计 Ygl%eP%Z  
  34.management representations 管理层声明 Qbyv{/   
  35.going concern assumption 持续经营假设 e}.^Tiwd]  
  36.audit plan 审计计划 hWT[L.>k  
  37.significant audit areas 重点审计领域 r%.do;5  
  38.error 错误 T9u<p=p  
  39.fraud舞弊 hYM@?/(q  
  40.modified or additional procedures 修改或追加审计程序 _<NMyRJo  
  41.misappropriation of assets 侵占资产 9$|Gfyv  
  42.transactions without substance 虚假交易 FDv+*sZ  
  43.unusual pressures 异常压力 yZ7,QsEsN  
  44.the suspected noncompliance 涉嫌存在违法行为 k:#P|z$UD  
  45.materialiy 重要性 W@Lu;g.Yc  
  46.exceed the materiality level 超过重要性水平 ^pe{b9c  
  47.approach the materiality level 接近重要性水平 Pw;!uag  
  48.an acceptably low level 可接受水平 stk9Ah  
  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 ?zsB6B?;  
  50.misstatements or omissions 错报或漏报 =@8H"&y`  
  51.aggregate 总计 yNqe8C,>e  
  52.subsequent events 期后事项 =n' 4?W@  
  53.adjust the financial statements 调整财务报表 L[20m (6?  
  54.perform additional audit procedures 实施追加的审计程序 pTyi!:g 3W  
  55.audit risk 审计风险 w&B#goS  
  56.detection risk 检查风险 vJU*>U,  
  57.inappropriate audit opinion 不适当的审计意见 -atGlu2  
  58.material misstatement 重大的错报 }GZ}Q5  
  59.tolerable misstatement 可容忍错报 K%Rj8J7|u?  
  60.the acceptable level of detection risk 可接受的检查风险 H w-Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Iz{R}#8CZ  
  62.simall business 小规模企业 )h8\u_U  
  63.accounting system 会计系统 jvV9eA:zl  
  64.test of control 控制测试 %bD }m!  
  65.walk-through test 穿行测试 ,57`D'  
  66.communication 沟通 o,!T2&}  
  67.flow chart 流程图 0sh/|`\  
  68.reperformance of internal control 重新执行 l $jxLZ  
  69.audit evidence 审计证据 }oKG}wgY  
  70.substantive procedures 实质性程序 sqS=qC  
  71.assertions 认定 ryc & n5  
  72.esistence 存在 ZZ.m(A TR  
  73.occurrence 发生 @j4U^"_QB  
  74.completeness 完整性 =07]z@s  
  75.rights and obligations 权利和义务 2"d!(J6}K  
  76.valuation and allocation 计价和分摊 ( &frUQm  
  77.cutoff 截止 a+9 *@z2  
  78.accuracy 准确性 0^8)jpL$<9  
  79.classification 分类 /De^  
  80.inspection 检查 ~(@ E`s&{  
  81.supervision of counting 监盘 &V<W>Y>|l*  
  82.observation 观察 [F[K^xYTlg  
  83.confirmation 函证 rX;Ys2vQ*  
  84.computation 计算 e[Jem5C  
  85.analytical procedures 分析程序 >R2SQA o  
  86.vouch 核对 )|I5j];L  
  87.trace 追查 i9D0]3/>  
  88.audit sampling 审计抽样 j}AFE  
  89.error 误差 d.2mT?`#  
  90.expected error 预期误差 c.A|Ir  
  91.population 总体 f(eQ+0D  
  92.sampling risk 抽样风险 $DP&a1'g  
  93.non- sampling risk 非抽样风险 N|Sf=q?Ko  
  94.sampling unit 抽样单位 n 8pt\i0  
  95.statistical sampling 统计抽样 LsM7hL y   
  96.tolerable error 可容忍误差 i"j(b|?e  
  97.the risk of under reliance 信赖不足风险 Jy aag-  
  98.the risk of over reliance 信赖过度风险 tL+OCLF;  
  99.the risk of incorrect rejection 误拒风险 Fbp{,V@F2  
  100. the risk of incorrect acceptance 误受风险 fof2 xcH!  
  101.working trial balance 试算平衡表 3F#+~^2  
  102.index and cross-referencing 索引和交叉索引 0i ZGPe~  
  103.cash receipt 现金收入 Dr9 ?2  
  104.cash disbursement 现金支出 olW|$?  
  105.bank statement 银行对账单 _NcY I  
  106.bank reconciliation 银行存款余额调节表 )*5G">))p  
  107.balance sheet date 资产负债表日 jkF8\dR  
  108.net realizable value 可变现净值 $j 5,%\4<  
  109.storeroom 仓库 tyDY'W\]  
  110.sale invoice 销售发票 iHp\o=#  
  111.price list 价目表 bhs(Qz x  
  112.positive confirmation request 积极式询证函 k5&bq2)I  
  113.negative confirmation request 消极式询证函 }N*>QR5K  
  114.purchase requisition 请购单 -[Qvg49jy  
  115.receiving report 验收报告 ItX5JV)  
  116.gross margin 毛利 $oLU; q%  
  117.manufacturing overhead 制造费用 ?K@t0a   
  118.material requisition 领料单 oR*=|B  
  119.inventory-taking 存货盘点 Q#Y k?Kv~  
  120.bond certificate 债券 %Z8vdU#l  
  121.stock certificate 股票 CWO=0_>2  
  122.audit report 审计报告 m4[g6pNx~  
  123.entity 被审计单位 60Z]M+8y8  
  124.addressee of the audit report 审计报告的收件人 \NqEw@91B  
  125.unqualified opinion 无保留意见 w18RA#Zo/  
  126.qualified opinion 保留意见 u7;~  
  127.disclaimer of opinion 无法表示意见 <fdPLw;@e4  
  128.adverse opinion 否定意见
4q$H  
p$k\m| t  
A (1)ABC 作业基础成本计算   !?[oIQ)h  
  A (2)absorbed overhead 已吸收制造费用 $A}QY5`+~S  
  A (3)absorption costing 吸收成本计算 ap}5ElMR  
  A (4)account 账户,报表   D^Ys)- d  
  A (5)accounting postulate 会计假设   `Vq`z]}  
  A (6)accounting series release 会计公告文件   :h:@o h_=  
  A (7)accounting valuation 会计计价   y>\S@I  
  A (8)account sale 承销清单 1zktU.SZ  
  A (9)accountability concept 经营责任概念   [k]|Qi nk  
  A (10)accountancy 会计职业   s~},y]YV  
  A (11)accountant 会计师   'xFYUU]#T^  
  A (12)accounting 会计   {[(pWd%J  
  A (13)agency cost 代理成本   -iCcoA  
  A (14)accounting bases 会计基础   9zgNjjCl]  
  A (15)accounting manual 会计手册   \Z/k;=Sla  
  A (16)accounting period 会计期间   M@ p"y q  
  A (17)accounting policies 会计方针   K<v:-TjQZ:  
  A (18)accounting rate of return 会计报酬率   /9Ilo\MdD  
  A (19)accounting reference date 会计参照日   Vj; vo `T  
  A (20)accounting reference period 会计参照期间   !6w{(Rc(C  
  A (21)accrual concept 应计概念   Icp0A\L@  
  A (22)accrual expenses 应计费用   &2EBk=X  
  A (23)acid test ration 速动比率(酸性测试比率)   Xev54!619  
  A (24)acquisition 购置   Ak~4|w-  
  A (25)acquisition accounting 收购会计   2:$ k  
  A (26)activity based accounting 作业基础成本计算   $gp!w8h  
  A (27)adjusting events 调整事项   S2~@nhO`U(  
  A (28)administrative expenses 行政管理费   ,f: jioY  
  A (29)advice note 发货通知   |xr32g s  
  A (30)amortization 摊销   )'q%2%Ak  
  A (31)analytical review 分析性检查   LEh)g[  
  A (32)annual equivalent cost 年度等量成本法   #Nte^E4  
  A (33)annual report and accounts 年度报告和报表   gY`Nr!O  
  A (34)appraisal cost 检验成本   |ZU#IQVQfn  
  A (35)appropriation account 盈余分配账户   jiIST^Zq#t  
  A (36)articles of association 公司章程细则   Xz;b,C&*t  
  A (37)assets 资产   #1$}S=8*f  
  A (38)assets cover 资产保障   W'_/6_c$!  
  A (39)asset value per share 每股资产价值   ^Y^"'"  
  A (40)associated company 联营公司   wVi%oSfM  
  A (41)attainable standard 可达标准   C]`eH *z~8  
`HUf v@5  
 A (42)attributable profit 可归属利润   {TZE/A3D,  
  A (43)audit 审计   b2h":G|s  
  A (44)audit report 审计报告   OoP@-D"e  
  A (45)auditing standards 审计准则   n_$yV:MuT!  
  A (46)authorized share capital 额定股本   .R5/8VuHF  
  A (47)available hours 可用小时   =8{*@>CX  
  A (48)avoidable costs 可避免成本 {Iy7.c8S  
  B (49)back-to-back loan 易币贷款   ~uPk  
  B (50)backflush accounting 倒退成本计算   Z|^MGyn  
  B (51)bad debts 坏帐   2H&{1f\Bf  
  B (52)bad debts ratio 坏帐比率   Sb^ b)q"  
  B (53)bank charges 银行手续费    F(CRq`  
  B (54)bank overdraft 银行透支   GYgWf1$8_D  
  B (55)bank reconciliation 银行存款调节表   Ku3!*n_\  
  B (56)bank statement 银行对账单   4`mO+.za1  
  B (57)bankruptcy 破产   :$"7-a %f  
  B (58)basis of apportionment 分摊基础   6tOi^+qN  
  B (59)batch 批量   Mr6E/7g%  
  B (60)batch costing 分批成本计算   s!h5hwBY  
  B (61)beta factor B(市场)风险因素   - 8syjKTg  
  B (62)bill 账单   B5Va%?Wg?H  
  B (63)bill of exchange 汇票   f]}}yBte`  
  B (64)bill of landing 提单   b*9e1/]  
  B (65)bill of materials 用料预计单   $e/*/.  
  B (66)bill payable 应付票据   N^B@3QF  
  B (67)bill receivable 应收票据   4]UT+'RubX  
  B (68)bin card 存货记录卡   v7@H\x*  
  B (69)bonus 红利   _hoAW8i  
  B (70)book-keeping 薄记   v+tO$QZ`  
  B (71)Boston classification 波士顿分类   a!.!2a&t  
  B (72)breakeven chart 保本图   vug-n 8  
  B (73)breakeven point 保本点   Q=.g1$LP  
  B (74)breaking-down time 复位时间   /v&`!nKu  
  B (75)budget 预算   $DV-Ieb  
  B (76)budget center 预算中心   d5, FM  
  B (77)budget cost allowance 预算成本折让   3@X|Gs'_S  
  B (78)budget manual 预算手册   p#b{xK  
  B (79)budget period 预算期间   k E_ky)  
  B (80)budgetary control 预算控制   -HTL5  
  B (81)budgeted capacity 预算生产能力   -q(:%;  
  B (82)burden 制造费用   /:6Q.onmLn  
  B (83)business center 经营中心   jI#z/a!j:  
  B (84)business entity 营业个体   wU0K3qZL  
  B (85)business unit 经营单位   !?r/ 4  
 B (86)buy-out management 管理性购买产权   w$% BlqN  
  B (87)by-product 副产品 W}k[slqZA  
  C (88)called-up share capital 催缴股本   ,'-?:`hP'  
  C (89)capacity 生产能力   dKe @JQ+-z  
  C (90)capacity ratios 生产能力比率   %EB;1  
  C (91)capital 资本   +GPd   
  C (92)capital assets pricing model资本资产计价模式   nB}e1 /_y  
  C (93)capital commitment 承诺资本   SbJh(V-pr  
  C (94)capital employed 已运用的资本   F25<+ 1kr  
  C (95)capital expenditure 资本支出   iJ*%dio  
  C (96)capital expenditureauthorization 资本支出核准   tnRJ#[Io  
  C (97)capital expenditure control 资本支出控制   Z`"n: '&  
  C (98)capital expenditure proposal资本支出申请   3dU#Ue u  
  C (99)capital funding planning 资本基金筹集计划   MVuP |&:n  
  C (100)capital gain 资本收益   </hR! Sb]  
  C (101)capital investment appraisal资本投资评估   S W-0h4  
  C (102)capital maintenance 资本保全   d:3= 1x  
  C (103)capital resource planning 资本资源计划   {9:hg9;E*  
  C (104)capital surplus 资本盈余   A xR\ ned  
  C (105)capital turnover 资本周转率   P59uALi  
  C (106)card 记录卡   M[vCpa  
  C (107)cash 现金   573~-Jvx  
  C (108)cash account 现金账户   ?7 X3 P  
  C (109)cash book 现金账薄   I,z"_[^G  
  C (110)cash cow 金牛产品    }amE6  
  C (111)cash flow 现金流量   1Y2a* J  
  C (112)cash discounted 现金贴现   L.Vq1RU\"  
  C (113)cash flow budget 现金流量预算   wJr/FE 7c  
  C (114)cash flow statement 现金流量表   R_~F6O^EO  
  C (115)cash ledger 现金分类账   Z0z)  
  C (116)cash limit 现金限额   SOYDp;j  
  C (117)CCA 现时成本会计   'iDu0LX  
  C (118)center 中心   2q$X>ImI$  
  C (119)changeover time 变更时间   6z`8cI+LRw  
  C (120)chartered entity 特许经济个体   x6~Fb~aP  
  C (121)cheque 支票   uyvskz\  
  C (122)cheque register 支票登记薄   aEZJNWv  
  C (123)coin analysis 零钱分类   _BCT.ual  
  C (124)classification 分类   PKATw>zg<  
  C (125)clock card 工时卡   2"_ 18l.  
  C (126)code 代码    1dXh\r_n  
  C (127)commitment accounting 承诺确认会计   RDJ82{  
  C (128)common cost 共同成本   i|[S5QXCh  
  C (129)company limited byguarantee 有限担保责任公司   f 3\w99\o  
C (130)company limited shares 股份有限公司   r}Q@VS% %  
  C (131)competitive position 竞争能力状况   d OzO/w&  
  C (132)concept 概念   8Y]u:v  
  C (133)conglomerate 跨行业企业   uJ7,rq  
  C (134)consistency concept 一致性概念   u'{sB5_H  
  C (135)consolidated accounts 合并报表   ~m W>_[RT;  
  C (136)consolidation accounting 合并会计   EywZIw?mjX  
  C (137)consortium 财团   o^N%;d1%E  
  C (138)contingency plan 应急计划   8g&uE*7N  
  C (139)contingent liabilities 或有负债   l'P[5'.  
  C (140)continuous operation 连续生产   Iy-u`S  
  C (141)contra 抵消   %9cqJ]S  
  C (142)contract cost 合同成本   Rf&^th}TH  
  C (143)contract costing 合同成本计算   d9ZDpzx B  
  C (144)contribution 贡献毛益   &<m WA]cAL  
  C (145)contribution centre 贡献中心   Pm'.,?"  
  C (146)contribution chart 贡献图   l ,ZzB,"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    ; \Y-  
  C (148)contribution to salesration 贡献毛益对销售比率   Ynv 9v\n|  
  C (149)control 控制   '[0 3L9  
  C (150)control account 控制帐户   YL_!#<k@  
  C (151)control limits 控制限度   [UUM^!1  
  C (152)controllability concept 可控制概念   Uia)5zz8  
  C (153)controllable cost 可控制成本   &xF4p,7  
  C (154)conversion cost 加工成本   #{.pQi})  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \0xzBs1!  
  C (156)corporate appraisal 公司评估   ^S>!kt7io  
  C (157)corporate planning 公司计划   =r= ^bNO  
  C (158)corporate social reporting 公司社会报告   >!CH7wX  
  C (159)corporation 股份公司   FC|y'j 0  
  C (160)cost 成本   'Sm/t/g"|  
  C (161)cost account 成本帐户   +G>aj '\M|  
  C (162)cost accounting 成本会计   2-/YYe;C  
  C (163)cost accounting manual 成本手册   *NKC \aV`0  
  C (164)cost accounts calendar 成本报表的日历时间   a .B\=3xn  
  C (165)cost adjustment 成本调整   N$L& |4r  
  C (166)cost allocation 成本分配   9QO!vx  
  C (167)cost apportionment 成本分摊   j>0SE  
  C (168)cost attribution 成本归属   'b d=,QW  
  C (169)cost audit 成本审计   ZfF`kD\  
  C (170)cost behaviour 成本性态   V1AEjh  
  C (171)cost benefit analysis 成本效益分析   xX[{E x   
  C (172)cost center 成本中心   E9 :|8#b  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个