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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 h=W:^@G  
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  1.audit   审计 T-'OwCB1q  
  2.attestation   鉴证 6LvW?z(J  
  3.credibility   可信赖程度 k9<;woOBO  
  4.audit of financial statements 财务报表审计 x) ,eI'mf  
  5.agreed-upon procedures 执行商定程序 57'*w]4f  
  6.high levels of assurance 高水平保证 MU($|hwiL  
  7.compilation 编制 S(k3 `;K  
  8.reliability 可靠性 Sgeh %f  
  9.relevance 相关性 [zH:1Zhl&  
  10.professional skepticism 职业谨慎 PIJr{6B/PA  
  11.objectivity 客观性 %41m~Wh2  
  12. professional competence 专业胜任能力 |-fg j'  
  13.Senior/CPA-in-charge 项目经理 qz"}g/;?  
  14.audit engagement letter 业务约定书 ;0Q4<F  
  15.recurring audit 连续审计 {JO^ tI  
  16.the client 委托人 &y ct!YOB2  
  17.change CPA 更换注册会计 R   
  18.the existing CPA 现任注册会计师  U'k*_g  
  19.the successor CPA 后任注册会计师 x,'(5*  
  20.the preceding CPA前任注册会计师 > $O]Eu!  
  21.issue the audit report 出具审计报告 =-0/k;^  
  22.expert 专家 IQAZuN"<  
  23.the board of directors 董事会 .8 2P(}h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l3{-z4mw  
  25.assess material misstatement risks评估重大错报风险 "SNn^p59k  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '50OgF'  
  27.a general knowledge of —— 初步了解―――的情况 )Oq|amvC  
  28.a more knowledge of—— 进一步了解的情况 OyStqi  
  29.the prior year‘s working papers 以前年度工作底稿 8f_l}k$Eg  
  30.minutes of meeting 会议纪要 )~GmU9f  
  31.business risks 经营风险 OyU5DoDz1  
  32.appropriateness 适当性 y;4OY  
  33.accounting estimate 会计估计 9Uh"iM B  
  34.management representations 管理层声明 +=>,Pto<  
  35.going concern assumption 持续经营假设 ,cXD.y  
  36.audit plan 审计计划 ADz ^\  
  37.significant audit areas 重点审计领域 X@--m6-  
  38.error 错误 f- K+]aZ)  
  39.fraud舞弊 Y@NNrGDkT*  
  40.modified or additional procedures 修改或追加审计程序 \Q {m9fE  
  41.misappropriation of assets 侵占资产 zKyyU}LHH  
  42.transactions without substance 虚假交易 YC*"Thuu  
  43.unusual pressures 异常压力 MOQ6 :  
  44.the suspected noncompliance 涉嫌存在违法行为 n"h `5p5'  
  45.materialiy 重要性 h! M  
  46.exceed the materiality level 超过重要性水平 B*eC3ok3z  
  47.approach the materiality level 接近重要性水平 Yc`o5Q\>  
  48.an acceptably low level 可接受水平 ,[N%Q#  
  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 k6;?)~.  
  50.misstatements or omissions 错报或漏报 I!ED?n  
  51.aggregate 总计 @T@< _ ?)  
  52.subsequent events 期后事项 g!|=%(G=  
  53.adjust the financial statements 调整财务报表 ISzqEi  
  54.perform additional audit procedures 实施追加的审计程序 z$&{:\hj  
  55.audit risk 审计风险 bYc V$KJk  
  56.detection risk 检查风险 *Hg>[@dP0  
  57.inappropriate audit opinion 不适当的审计意见 bc7/V#W  
  58.material misstatement 重大的错报 pg6cF  
  59.tolerable misstatement 可容忍错报 mWv3!i;G<s  
  60.the acceptable level of detection risk 可接受的检查风险 zZ:>do\2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DKH-Q(M56  
  62.simall business 小规模企业 Ij 79~pn  
  63.accounting system 会计系统 kc2 PoJ  
  64.test of control 控制测试 AKY1o.>z  
  65.walk-through test 穿行测试 *o]L|Vu  
  66.communication 沟通 ;RH;OE,A  
  67.flow chart 流程图 bc*X/).  
  68.reperformance of internal control 重新执行 gx-2v|pZ  
  69.audit evidence 审计证据 @hl.lq  
  70.substantive procedures 实质性程序 4%{,] q\p  
  71.assertions 认定 j9m_jv  
  72.esistence 存在 M#ZcY   
  73.occurrence 发生 3_C|z,\:  
  74.completeness 完整性 &]Q@7Nl7:l  
  75.rights and obligations 权利和义务 ['b}QW@Fx  
  76.valuation and allocation 计价和分摊 {Je[ZQ$  
  77.cutoff 截止 >R|/M`<ph  
  78.accuracy 准确性 J; S (>c  
  79.classification 分类 BfXgh'Z~  
  80.inspection 检查 :Oy%a'w   
  81.supervision of counting 监盘 # '=a=8-$  
  82.observation 观察 We)xB  
  83.confirmation 函证 "H2EL}3/]  
  84.computation 计算 .[YuRLGz  
  85.analytical procedures 分析程序 H h4WMZJG  
  86.vouch 核对 R1Pk TZP&  
  87.trace 追查 =WyDp97@+  
  88.audit sampling 审计抽样 1}"++Z73P  
  89.error 误差 8aZ=?_gvT  
  90.expected error 预期误差 nz%DM<0$  
  91.population 总体 wDw[RW3  
  92.sampling risk 抽样风险 2L!u1  
  93.non- sampling risk 非抽样风险 x-XD.qh7Hr  
  94.sampling unit 抽样单位 },uF 4M.K  
  95.statistical sampling 统计抽样 } j<)L,  
  96.tolerable error 可容忍误差 PoNi "Pv  
  97.the risk of under reliance 信赖不足风险 :{{F *FM;  
  98.the risk of over reliance 信赖过度风险 `34zkPB??  
  99.the risk of incorrect rejection 误拒风险 tE.FrZS  
  100. the risk of incorrect acceptance 误受风险 B)$| vK=  
  101.working trial balance 试算平衡表 MlcR"gl*  
  102.index and cross-referencing 索引和交叉索引 {ba q+  
  103.cash receipt 现金收入 \-L&5x"x  
  104.cash disbursement 现金支出 .GbX]?dN  
  105.bank statement 银行对账单 T=<@]$?  
  106.bank reconciliation 银行存款余额调节表 XFg 9P}"  
  107.balance sheet date 资产负债表日 ~W*FCG# E  
  108.net realizable value 可变现净值 xP_cQwm`1  
  109.storeroom 仓库 q$p%ZefZ  
  110.sale invoice 销售发票 Qd)q([  
  111.price list 价目表 v/@^Q1 G/:  
  112.positive confirmation request 积极式询证函 #akpXdXs  
  113.negative confirmation request 消极式询证函 RPwbTAl}  
  114.purchase requisition 请购单 >/{@C  
  115.receiving report 验收报告 #||}R[~P"  
  116.gross margin 毛利 90Pl$#cb2  
  117.manufacturing overhead 制造费用 wrviR  
  118.material requisition 领料单 uyO/55;HO  
  119.inventory-taking 存货盘点 Gq+z/Be  
  120.bond certificate 债券 YD <:,|H   
  121.stock certificate 股票 >~#yu&*D  
  122.audit report 审计报告 A8xvo/n$  
  123.entity 被审计单位 ^/)^7\@  
  124.addressee of the audit report 审计报告的收件人 ~Io7]  
  125.unqualified opinion 无保留意见 b`(}.r?W  
  126.qualified opinion 保留意见 F7A=GF'  
  127.disclaimer of opinion 无法表示意见 4hO!\5-w:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9"NF/)_  
  A (2)absorbed overhead 已吸收制造费用 d+<G1w&z  
  A (3)absorption costing 吸收成本计算 +j#+8Ze  
  A (4)account 账户,报表   kh!FR u h  
  A (5)accounting postulate 会计假设   }bs+-K  
  A (6)accounting series release 会计公告文件   C](f>)Dz /  
  A (7)accounting valuation 会计计价   5:\},n+VE  
  A (8)account sale 承销清单 rr+|Zt Y  
  A (9)accountability concept 经营责任概念   VX].3=T8  
  A (10)accountancy 会计职业   z[LNf.)}  
  A (11)accountant 会计师   ?TM ,Q  
  A (12)accounting 会计   H[{F'c[e  
  A (13)agency cost 代理成本   G"klu  
  A (14)accounting bases 会计基础   t=rEt>n~L  
  A (15)accounting manual 会计手册   \"qY"V  
  A (16)accounting period 会计期间   $}RJ,%~'x  
  A (17)accounting policies 会计方针   ^({})T0wu  
  A (18)accounting rate of return 会计报酬率   cT<1V!L4  
  A (19)accounting reference date 会计参照日   nx@=>E+a  
  A (20)accounting reference period 会计参照期间   l2`s! ,<>O  
  A (21)accrual concept 应计概念   Q8C_9r/:N>  
  A (22)accrual expenses 应计费用   T{Gj+7bQ~  
  A (23)acid test ration 速动比率(酸性测试比率)   g=39C>  
  A (24)acquisition 购置   w&X<5'GM  
  A (25)acquisition accounting 收购会计   |)nZ^Cc  
  A (26)activity based accounting 作业基础成本计算   M.Y~1c4f  
  A (27)adjusting events 调整事项   3?[dE<  
  A (28)administrative expenses 行政管理费   Y}x>t* I  
  A (29)advice note 发货通知   cU RkP`  
  A (30)amortization 摊销   bmJ5MF]_fG  
  A (31)analytical review 分析性检查   ;QWIsVz  
  A (32)annual equivalent cost 年度等量成本法   MPCBT!o 4Z  
  A (33)annual report and accounts 年度报告和报表   0f~C#/[t7  
  A (34)appraisal cost 检验成本   ? F i=P#  
  A (35)appropriation account 盈余分配账户   5*E]ETo@R  
  A (36)articles of association 公司章程细则   5"^en# ?9  
  A (37)assets 资产   wL;l Q&  
  A (38)assets cover 资产保障   ! _f9NK  
  A (39)asset value per share 每股资产价值   #J@[ Wd  
  A (40)associated company 联营公司   RzxNbeki[W  
  A (41)attainable standard 可达标准   1jCLO}  
'r4/e-`pK  
 A (42)attributable profit 可归属利润   3) 8QS  
  A (43)audit 审计   t'VV>;-RO=  
  A (44)audit report 审计报告   S\4tzz @  
  A (45)auditing standards 审计准则   Qr1"Tk7s  
  A (46)authorized share capital 额定股本   V\{clJ\U  
  A (47)available hours 可用小时   e7@ojOQ%  
  A (48)avoidable costs 可避免成本 j\,EO+ZQCv  
  B (49)back-to-back loan 易币贷款   5pj22 s  
  B (50)backflush accounting 倒退成本计算   Hx#;Z  
  B (51)bad debts 坏帐   4\y/'`xm)6  
  B (52)bad debts ratio 坏帐比率   j!_;1++q  
  B (53)bank charges 银行手续费   5Ec6),+&  
  B (54)bank overdraft 银行透支   .>CPRVuVI  
  B (55)bank reconciliation 银行存款调节表   y6LWx:  
  B (56)bank statement 银行对账单   l%[EXZ  
  B (57)bankruptcy 破产   Q7*SE%H  
  B (58)basis of apportionment 分摊基础   q'|rgT  
  B (59)batch 批量   Yb +yw_5  
  B (60)batch costing 分批成本计算   >CrA;\l  
  B (61)beta factor B(市场)风险因素   c0PIc^R(@  
  B (62)bill 账单   RLw;(*(g  
  B (63)bill of exchange 汇票   "|Xk2U  
  B (64)bill of landing 提单   2-7IJ\  
  B (65)bill of materials 用料预计单   MJOz.=CbhR  
  B (66)bill payable 应付票据   IT(lF   
  B (67)bill receivable 应收票据   /~}}"zx&  
  B (68)bin card 存货记录卡   ~T9/#-e>BF  
  B (69)bonus 红利   /h+8A' ,  
  B (70)book-keeping 薄记   OTy.VT|  
  B (71)Boston classification 波士顿分类   '{E@*T /<.  
  B (72)breakeven chart 保本图   Xa CX!Lr,  
  B (73)breakeven point 保本点   m=?KZ?U`  
  B (74)breaking-down time 复位时间   DKne'3pH  
  B (75)budget 预算   1>*#%R?W  
  B (76)budget center 预算中心   :axRoRg  
  B (77)budget cost allowance 预算成本折让   |k+8<\  
  B (78)budget manual 预算手册   "7!;KHc  
  B (79)budget period 预算期间   F5?m6`g?  
  B (80)budgetary control 预算控制   9  TvV=  
  B (81)budgeted capacity 预算生产能力   eb.O#Y  
  B (82)burden 制造费用   t?q@H8  
  B (83)business center 经营中心   s8-<m,*  
  B (84)business entity 营业个体   m5L-67[sB  
  B (85)business unit 经营单位   .l>77zM6  
 B (86)buy-out management 管理性购买产权   KB%"bqB|  
  B (87)by-product 副产品 M4zm,>?K  
  C (88)called-up share capital 催缴股本   #,7e NM"  
  C (89)capacity 生产能力   U@gn;@\  
  C (90)capacity ratios 生产能力比率   E5)b  
  C (91)capital 资本   L%BNz3:Dt  
  C (92)capital assets pricing model资本资产计价模式   k40* e\  
  C (93)capital commitment 承诺资本   2r!s*b\Ix  
  C (94)capital employed 已运用的资本   |K6REkzr  
  C (95)capital expenditure 资本支出   \n{qsf:  
  C (96)capital expenditureauthorization 资本支出核准   ]e^c=O`$  
  C (97)capital expenditure control 资本支出控制   bu |a0h7e  
  C (98)capital expenditure proposal资本支出申请   8dZ0rPd?  
  C (99)capital funding planning 资本基金筹集计划   gg[WlRQK4A  
  C (100)capital gain 资本收益   }!;s.[y  
  C (101)capital investment appraisal资本投资评估   %1H[Wh(U  
  C (102)capital maintenance 资本保全   _z'u pb&  
  C (103)capital resource planning 资本资源计划   XM1WfjE\  
  C (104)capital surplus 资本盈余   )=5ng-  
  C (105)capital turnover 资本周转率   ~KW,kyXBnD  
  C (106)card 记录卡   fIj|4a+  
  C (107)cash 现金   *RXbc~ H  
  C (108)cash account 现金账户   LJ*q1 ;<E  
  C (109)cash book 现金账薄   X}tVmO?  
  C (110)cash cow 金牛产品   "]z-: \ V  
  C (111)cash flow 现金流量   `wus\&!W  
  C (112)cash discounted 现金贴现   MZlk0o 2  
  C (113)cash flow budget 现金流量预算   @\0Eu212  
  C (114)cash flow statement 现金流量表   Q?3Gk%T0[  
  C (115)cash ledger 现金分类账   & @s!<9$W  
  C (116)cash limit 现金限额   6,d@p  
  C (117)CCA 现时成本会计   >}!mQpAO  
  C (118)center 中心   <1FC%f/  
  C (119)changeover time 变更时间   y9_K, g  
  C (120)chartered entity 特许经济个体   b+@JY2dvj  
  C (121)cheque 支票   X=hYB}}nu  
  C (122)cheque register 支票登记薄   v'VD0+3[H  
  C (123)coin analysis 零钱分类   zoOaVV&1  
  C (124)classification 分类   }RmU%IYc  
  C (125)clock card 工时卡   :Qumb  
  C (126)code 代码   ,17hGKM  
  C (127)commitment accounting 承诺确认会计   nX(+s*Y+w  
  C (128)common cost 共同成本   zY,r9<I8_x  
  C (129)company limited byguarantee 有限担保责任公司   ;k7 xMZs  
C (130)company limited shares 股份有限公司   Rniq(FA x  
  C (131)competitive position 竞争能力状况    #tZ4N7  
  C (132)concept 概念   <(-3_s6-  
  C (133)conglomerate 跨行业企业   .Jt[(;  
  C (134)consistency concept 一致性概念   kB'Fkqwm  
  C (135)consolidated accounts 合并报表   i|T)p_y(!a  
  C (136)consolidation accounting 合并会计   Uc_'(IyO  
  C (137)consortium 财团   "kMguK}c  
  C (138)contingency plan 应急计划   W0epAGrB  
  C (139)contingent liabilities 或有负债   v=_6XF  
  C (140)continuous operation 连续生产   t*>R`,j  
  C (141)contra 抵消   qxFB%KqU  
  C (142)contract cost 合同成本   GG@ md_  
  C (143)contract costing 合同成本计算   oXxCXO,q  
  C (144)contribution 贡献毛益   <FWF<r3F  
  C (145)contribution centre 贡献中心   pcT:]d[1)  
  C (146)contribution chart 贡献图   fcNL$U&-,i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^j" .  
  C (148)contribution to salesration 贡献毛益对销售比率    /o[?D  
  C (149)control 控制   qW!]co  
  C (150)control account 控制帐户   @1DX  
  C (151)control limits 控制限度   9[m6Li  
  C (152)controllability concept 可控制概念   7N:Y?Hi\  
  C (153)controllable cost 可控制成本   6ek;8dL  
  C (154)conversion cost 加工成本   wvbPnf^y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E-I-0h 2  
  C (156)corporate appraisal 公司评估   >TQH|}|6(y  
  C (157)corporate planning 公司计划   i?fOK_d  
  C (158)corporate social reporting 公司社会报告   {_S}H1,  
  C (159)corporation 股份公司   0KGY\,ae:;  
  C (160)cost 成本   @6mBqcE'?  
  C (161)cost account 成本帐户   :{IO=^D=$  
  C (162)cost accounting 成本会计   iMs5zf <M  
  C (163)cost accounting manual 成本手册   =$nB/K,8AX  
  C (164)cost accounts calendar 成本报表的日历时间   h"_~7 jq"  
  C (165)cost adjustment 成本调整   9(6I< ]#  
  C (166)cost allocation 成本分配   ``OD.aY^s  
  C (167)cost apportionment 成本分摊   &|!7Z4N  
  C (168)cost attribution 成本归属   d4nH_?  
  C (169)cost audit 成本审计   ;PjQt=4K  
  C (170)cost behaviour 成本性态   #B:hPZM1  
  C (171)cost benefit analysis 成本效益分析   UN zlN  
  C (172)cost center 成本中心   b|+wc6   
  C (173)cost driver 成本动因
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