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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 S+A'\{f  
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  1.audit   审计 !.mMO_4}  
  2.attestation   鉴证 VL"!.^'c  
  3.credibility   可信赖程度 ,9gyHQ~  
  4.audit of financial statements 财务报表审计 S`TP#uzKu]  
  5.agreed-upon procedures 执行商定程序 gT*0WgB  
  6.high levels of assurance 高水平保证 =Nwm hV  
  7.compilation 编制 %iY-}uhO  
  8.reliability 可靠性 ^Humy DD6  
  9.relevance 相关性 #Yi,EwD  
  10.professional skepticism 职业谨慎 t0p^0   
  11.objectivity 客观性 ?V%x94B  
  12. professional competence 专业胜任能力 ?"\`u;  
  13.Senior/CPA-in-charge 项目经理 $:w4_X5T  
  14.audit engagement letter 业务约定书 _H(m 4~ M  
  15.recurring audit 连续审计 nC^?6il  
  16.the client 委托人 TLzg*  
  17.change CPA 更换注册会计 g4 _DEBh  
  18.the existing CPA 现任注册会计师 vr2tIKvpn  
  19.the successor CPA 后任注册会计师 Se qnO.\  
  20.the preceding CPA前任注册会计师 7%L%dyN  
  21.issue the audit report 出具审计报告 ~hPp)- A  
  22.expert 专家 :; \>jxA  
  23.the board of directors 董事会 'x BBQP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _|rrl  
  25.assess material misstatement risks评估重大错报风险 B\A2Vm`&  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !Gsr* F{.  
  27.a general knowledge of —— 初步了解―――的情况 3 <RkUmR  
  28.a more knowledge of—— 进一步了解的情况 ;LNFPo   
  29.the prior year‘s working papers 以前年度工作底稿 :Eq=wbAw  
  30.minutes of meeting 会议纪要 w<-8cvNhiz  
  31.business risks 经营风险 ;AK;%  
  32.appropriateness 适当性 A"FlH:Pn  
  33.accounting estimate 会计估计 T;X8T  
  34.management representations 管理层声明 x;89lHy@e  
  35.going concern assumption 持续经营假设 C72?vAc,F  
  36.audit plan 审计计划 Z=n# XJO15  
  37.significant audit areas 重点审计领域 'Cs D[<  
  38.error 错误 fw,ruROqD  
  39.fraud舞弊 %m1k^  
  40.modified or additional procedures 修改或追加审计程序 h.FC:ym"  
  41.misappropriation of assets 侵占资产 5f PYtVm  
  42.transactions without substance 虚假交易 o1='Fr  
  43.unusual pressures 异常压力 +ia  F$  
  44.the suspected noncompliance 涉嫌存在违法行为 }2-<}m9}  
  45.materialiy 重要性 m{Jo'*%8f  
  46.exceed the materiality level 超过重要性水平 i X qB-4"  
  47.approach the materiality level 接近重要性水平 ~,KAJ7O_  
  48.an acceptably low level 可接受水平 TDXLxoC?  
  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 IO~d.Ra  
  50.misstatements or omissions 错报或漏报  `W< 7.  
  51.aggregate 总计 GJW+'-f  
  52.subsequent events 期后事项 -~ytk=  
  53.adjust the financial statements 调整财务报表 4thLK8/c5g  
  54.perform additional audit procedures 实施追加的审计程序 FCTz>N^p  
  55.audit risk 审计风险 :Jwc'y-]  
  56.detection risk 检查风险 Ac!,#Fq  
  57.inappropriate audit opinion 不适当的审计意见 SHS:>V  
  58.material misstatement 重大的错报 [RG&1~  
  59.tolerable misstatement 可容忍错报 aG;6^$H~  
  60.the acceptable level of detection risk 可接受的检查风险 (qT_4b~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 w-\U;&8  
  62.simall business 小规模企业 mz@`*^7?  
  63.accounting system 会计系统  Hi#'h  
  64.test of control 控制测试 q 1a}o%  
  65.walk-through test 穿行测试 R?!xO-^t  
  66.communication 沟通 j$<uE{c  
  67.flow chart 流程图 68?oV)fE  
  68.reperformance of internal control 重新执行 j%Mz;m4y  
  69.audit evidence 审计证据  ::Y   
  70.substantive procedures 实质性程序 j J6Yz  
  71.assertions 认定 +hL+3`TD#H  
  72.esistence 存在 2P`QS@v0a=  
  73.occurrence 发生 dP[l$/  
  74.completeness 完整性 [?$ZB),L8  
  75.rights and obligations 权利和义务 q/ -8sO}q  
  76.valuation and allocation 计价和分摊 x"h0Fe?J  
  77.cutoff 截止 G4->7n N  
  78.accuracy 准确性 K}ACZT)Wp  
  79.classification 分类 =0 W`tx  
  80.inspection 检查 uP/PVoKQ  
  81.supervision of counting 监盘 ?F'gh4  
  82.observation 观察 CZyOAoc<  
  83.confirmation 函证 ^~}|X%q3  
  84.computation 计算 D7cOEL<  
  85.analytical procedures 分析程序 o8\@R  
  86.vouch 核对 J&UFP{)  
  87.trace 追查 z5I HcZ  
  88.audit sampling 审计抽样 LcCb[r  
  89.error 误差 .kh%66:  
  90.expected error 预期误差 6J0HaL  
  91.population 总体 .E:[ \H"  
  92.sampling risk 抽样风险 -C.x;@!k  
  93.non- sampling risk 非抽样风险 :"? boA#L  
  94.sampling unit 抽样单位 ?PORPv#  
  95.statistical sampling 统计抽样 <cG .V |B  
  96.tolerable error 可容忍误差 E< nXkqD  
  97.the risk of under reliance 信赖不足风险 [C d"@!yA  
  98.the risk of over reliance 信赖过度风险 NfcY30}:  
  99.the risk of incorrect rejection 误拒风险 Wh[+cH"M  
  100. the risk of incorrect acceptance 误受风险 iA*Z4FKkT  
  101.working trial balance 试算平衡表 wJ-G7V,)  
  102.index and cross-referencing 索引和交叉索引 1 Y_e1tgmm  
  103.cash receipt 现金收入 mN3}wJ}J  
  104.cash disbursement 现金支出 X.<_TBos|  
  105.bank statement 银行对账单 2f \;#-  
  106.bank reconciliation 银行存款余额调节表 1\1a;Q3W%,  
  107.balance sheet date 资产负债表日 5 zG6V2  
  108.net realizable value 可变现净值 i$[wgvJIV  
  109.storeroom 仓库 rm2"pfs  
  110.sale invoice 销售发票 $@d`Kz;  
  111.price list 价目表 cC w,b]  
  112.positive confirmation request 积极式询证函 rZ<0ks  
  113.negative confirmation request 消极式询证函 M iIH&z  
  114.purchase requisition 请购单 r4caI V  
  115.receiving report 验收报告 e'aKI]>a  
  116.gross margin 毛利 {V%ZOdg9  
  117.manufacturing overhead 制造费用 @-~YQ@08`  
  118.material requisition 领料单 @  fm\ H  
  119.inventory-taking 存货盘点 |8}f  
  120.bond certificate 债券 q]q(zUtU  
  121.stock certificate 股票 9PhdoREb  
  122.audit report 审计报告 tVQfR*=  
  123.entity 被审计单位 T.="a2iS2  
  124.addressee of the audit report 审计报告的收件人  =Run  
  125.unqualified opinion 无保留意见 ?TLEZlB2"  
  126.qualified opinion 保留意见 adtK$@Yeg  
  127.disclaimer of opinion 无法表示意见 ;`g\Tu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Nk=F.fp|/  
  A (2)absorbed overhead 已吸收制造费用 _H^Ij  
  A (3)absorption costing 吸收成本计算 k9UmTvX  
  A (4)account 账户,报表   .E!7}O6  
  A (5)accounting postulate 会计假设   84tuN  
  A (6)accounting series release 会计公告文件   mtuq  
  A (7)accounting valuation 会计计价   !OM9aITv[  
  A (8)account sale 承销清单 "T5?<c  
  A (9)accountability concept 经营责任概念   e3YZ-w^W~h  
  A (10)accountancy 会计职业   OO_{ o  
  A (11)accountant 会计师   T:x5 ,vpM  
  A (12)accounting 会计   B5Rmz&  
  A (13)agency cost 代理成本   T_Q/KhLU  
  A (14)accounting bases 会计基础   lqA U5K{wQ  
  A (15)accounting manual 会计手册   pcNVtp 'V  
  A (16)accounting period 会计期间   _=B(jJZ   
  A (17)accounting policies 会计方针   Ou/@!Y1  
  A (18)accounting rate of return 会计报酬率   #G{}Rd|!  
  A (19)accounting reference date 会计参照日   *2crhI*@>  
  A (20)accounting reference period 会计参照期间   q:#,b0|bv  
  A (21)accrual concept 应计概念   ;5#P?   
  A (22)accrual expenses 应计费用   u,[Yaw"L  
  A (23)acid test ration 速动比率(酸性测试比率)   K,tmh1  
  A (24)acquisition 购置   %*OKhrM  
  A (25)acquisition accounting 收购会计   =O1CxsKt6  
  A (26)activity based accounting 作业基础成本计算   &5/`6-K  
  A (27)adjusting events 调整事项   #O]F5JB  
  A (28)administrative expenses 行政管理费   1YR;dn  
  A (29)advice note 发货通知   H7G*Vg  
  A (30)amortization 摊销   =%Gecj  
  A (31)analytical review 分析性检查   C.@R#a'  
  A (32)annual equivalent cost 年度等量成本法   N J:]jd  
  A (33)annual report and accounts 年度报告和报表   oju/%ieh  
  A (34)appraisal cost 检验成本   <oV _EZ  
  A (35)appropriation account 盈余分配账户   xXH%7%W'f  
  A (36)articles of association 公司章程细则   %Z&[wU~  
  A (37)assets 资产   f[ GH  
  A (38)assets cover 资产保障   _Pa(5-S'KR  
  A (39)asset value per share 每股资产价值   ^mFuZ~g;?  
  A (40)associated company 联营公司   dW;{ ,Q  
  A (41)attainable standard 可达标准   J/w?Fa<  
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 A (42)attributable profit 可归属利润   ] =b?^'  
  A (43)audit 审计   *j><a  
  A (44)audit report 审计报告   s`Z(f:/6*  
  A (45)auditing standards 审计准则   8kAG EiC  
  A (46)authorized share capital 额定股本   5ejdf  
  A (47)available hours 可用小时   4PTHUyX  
  A (48)avoidable costs 可避免成本 ,!kqEIp%  
  B (49)back-to-back loan 易币贷款   ^C>i(j&  
  B (50)backflush accounting 倒退成本计算   `j[)iok  
  B (51)bad debts 坏帐   :<gmgI  
  B (52)bad debts ratio 坏帐比率   Rg<y8~|'}  
  B (53)bank charges 银行手续费   3s\2 9gq  
  B (54)bank overdraft 银行透支   9g >]m 6  
  B (55)bank reconciliation 银行存款调节表   ujB:G0'r  
  B (56)bank statement 银行对账单   Um;ReJ8z  
  B (57)bankruptcy 破产   r$;DA<<|<c  
  B (58)basis of apportionment 分摊基础   1mL--m'r  
  B (59)batch 批量   $J[h(>-X  
  B (60)batch costing 分批成本计算   :g'"*VXYB  
  B (61)beta factor B(市场)风险因素   W2tIt&{  
  B (62)bill 账单   9NaC7D$,  
  B (63)bill of exchange 汇票   !OPK?7   
  B (64)bill of landing 提单   F0bmGDp@-  
  B (65)bill of materials 用料预计单   z|}Anc[\  
  B (66)bill payable 应付票据   ,f$A5RN  
  B (67)bill receivable 应收票据   @`k!7? Sq  
  B (68)bin card 存货记录卡   f!P.=Qo[=  
  B (69)bonus 红利   s ZkQJ->  
  B (70)book-keeping 薄记   )Be}Ev#)Zx  
  B (71)Boston classification 波士顿分类   xex/L%!Rj  
  B (72)breakeven chart 保本图   ^O#,%>1J  
  B (73)breakeven point 保本点   U?>P6p  
  B (74)breaking-down time 复位时间   ZNFn^iuQ  
  B (75)budget 预算   l+kI4B7--  
  B (76)budget center 预算中心   P_hwa1~d  
  B (77)budget cost allowance 预算成本折让   :Ff1Js(Z  
  B (78)budget manual 预算手册   itX<!  
  B (79)budget period 预算期间   o?$D09j;;  
  B (80)budgetary control 预算控制   >T.U\,om7  
  B (81)budgeted capacity 预算生产能力   KLsTgo|J  
  B (82)burden 制造费用   PPDm*,T.  
  B (83)business center 经营中心   )o G_x{  
  B (84)business entity 营业个体   I6YN&9Y  
  B (85)business unit 经营单位   &kXf)xc<~  
 B (86)buy-out management 管理性购买产权   !s\-i6S>  
  B (87)by-product 副产品 vwZ2kk!|i  
  C (88)called-up share capital 催缴股本   \M=" R-&b  
  C (89)capacity 生产能力   J.?6a:#bU/  
  C (90)capacity ratios 生产能力比率   0u QqPF t  
  C (91)capital 资本   L2P~moVIi  
  C (92)capital assets pricing model资本资产计价模式   .cQwj L  
  C (93)capital commitment 承诺资本   O9p8x2  
  C (94)capital employed 已运用的资本   }OI;M^5L  
  C (95)capital expenditure 资本支出   _R]la&^2F\  
  C (96)capital expenditureauthorization 资本支出核准   p[hA?dXn  
  C (97)capital expenditure control 资本支出控制   6T"[M  
  C (98)capital expenditure proposal资本支出申请   u_e}m>[S  
  C (99)capital funding planning 资本基金筹集计划   #]:yCiA  
  C (100)capital gain 资本收益   uV 52ko,  
  C (101)capital investment appraisal资本投资评估   :v Pzw!  
  C (102)capital maintenance 资本保全   ~( -B%Az  
  C (103)capital resource planning 资本资源计划   w80g) 4V+  
  C (104)capital surplus 资本盈余   |6"zIHvtc  
  C (105)capital turnover 资本周转率   pUYa1=  
  C (106)card 记录卡   ZR6KE_  
  C (107)cash 现金   $?(fiFC  
  C (108)cash account 现金账户   a)Qx43mOS  
  C (109)cash book 现金账薄   0kQAT #  
  C (110)cash cow 金牛产品   JDD(e_dw  
  C (111)cash flow 现金流量   5=., a5  
  C (112)cash discounted 现金贴现   NL0X =i  
  C (113)cash flow budget 现金流量预算   FX+Ra@I!  
  C (114)cash flow statement 现金流量表   87>\wUJ  
  C (115)cash ledger 现金分类账   N#6&t8;kTC  
  C (116)cash limit 现金限额   3vHEPm]  
  C (117)CCA 现时成本会计   +<Uc42i7n  
  C (118)center 中心   1}QU\N(t  
  C (119)changeover time 变更时间   $wdIOfaH  
  C (120)chartered entity 特许经济个体   kJlRdt2  
  C (121)cheque 支票   ]. IUQ*4t  
  C (122)cheque register 支票登记薄   zRD{"uqi  
  C (123)coin analysis 零钱分类   Av _1cvR:  
  C (124)classification 分类   hoO8s#0ED  
  C (125)clock card 工时卡   enO5XsIc  
  C (126)code 代码   * "~^k^_b}  
  C (127)commitment accounting 承诺确认会计   %=]~5a9  
  C (128)common cost 共同成本   1$q SbQ  
  C (129)company limited byguarantee 有限担保责任公司   ds4ERe /  
C (130)company limited shares 股份有限公司   SH<Nt[8C  
  C (131)competitive position 竞争能力状况   0KHA5dt  
  C (132)concept 概念   g&\ A1H  
  C (133)conglomerate 跨行业企业   -wW%+wH  
  C (134)consistency concept 一致性概念   m mu{K$9}I  
  C (135)consolidated accounts 合并报表   |bO}|X  
  C (136)consolidation accounting 合并会计   R% l=NHB}  
  C (137)consortium 财团   &`Z>zT}  
  C (138)contingency plan 应急计划   /V2Ih  
  C (139)contingent liabilities 或有负债   {Tm31f(oD  
  C (140)continuous operation 连续生产   wx>BNlT@?  
  C (141)contra 抵消   <FRYt-+  
  C (142)contract cost 合同成本   3(}W=oI  
  C (143)contract costing 合同成本计算   }RO Cj,|  
  C (144)contribution 贡献毛益   v O&%sjvH  
  C (145)contribution centre 贡献中心   TC<_I0jCh  
  C (146)contribution chart 贡献图   MkRRBvk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |/Ggsfmby  
  C (148)contribution to salesration 贡献毛益对销售比率   D+9xI  
  C (149)control 控制   {3i.U028]  
  C (150)control account 控制帐户   38 tRb"3zP  
  C (151)control limits 控制限度   dArg 'Dc4  
  C (152)controllability concept 可控制概念   T5=3 jPQ  
  C (153)controllable cost 可控制成本   jRm v~]  
  C (154)conversion cost 加工成本   ~Z=Q+'Hu0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   cDYKvrPY  
  C (156)corporate appraisal 公司评估   <KoiZ{V   
  C (157)corporate planning 公司计划   ^Cst4=:W  
  C (158)corporate social reporting 公司社会报告   qdx(wGG  
  C (159)corporation 股份公司   Ww{bh -nyq  
  C (160)cost 成本   :tl* >d~  
  C (161)cost account 成本帐户   i ?%;s5<  
  C (162)cost accounting 成本会计   Z_zN:BJ8L  
  C (163)cost accounting manual 成本手册   0/6f9A  
  C (164)cost accounts calendar 成本报表的日历时间   }:])1!a  
  C (165)cost adjustment 成本调整   MD1n+FgTu  
  C (166)cost allocation 成本分配   0B>hVaj>-  
  C (167)cost apportionment 成本分摊   7YV}F9h4  
  C (168)cost attribution 成本归属   2TXrVaM  
  C (169)cost audit 成本审计   [ 1F.   
  C (170)cost behaviour 成本性态   %d c=Q SL  
  C (171)cost benefit analysis 成本效益分析   _ rdEur C6  
  C (172)cost center 成本中心   ?xWO>#/  
  C (173)cost driver 成本动因
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