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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 )4/UzR$  
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  1.audit   审计 3dI(gm6  
  2.attestation   鉴证 OoAZ t  
  3.credibility   可信赖程度 l_=kW!l  
  4.audit of financial statements 财务报表审计 'seuO!5  
  5.agreed-upon procedures 执行商定程序 [WunA,IuR  
  6.high levels of assurance 高水平保证 ~_SVQ7P  
  7.compilation 编制 %gx>|  
  8.reliability 可靠性 ~ leLQsZ  
  9.relevance 相关性 =0mGfT c  
  10.professional skepticism 职业谨慎 i0&] Ig|;  
  11.objectivity 客观性 n %P,"V  
  12. professional competence 专业胜任能力 S4X['0rX!  
  13.Senior/CPA-in-charge 项目经理 ok9G9|HA  
  14.audit engagement letter 业务约定书 C ;!h4l7L  
  15.recurring audit 连续审计 #9hSo  
  16.the client 委托人 $S!WW|9j.  
  17.change CPA 更换注册会计 `_+m3vHG  
  18.the existing CPA 现任注册会计师 X `n*M]  
  19.the successor CPA 后任注册会计师 2$QuR~  
  20.the preceding CPA前任注册会计师 N6-bUM6%I  
  21.issue the audit report 出具审计报告 _:;j)J0  
  22.expert 专家 |=}v^o ZC  
  23.the board of directors 董事会 bk-aj'>+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W.U|mNJ$  
  25.assess material misstatement risks评估重大错报风险 vR\[IV?  
  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 ?{6[6T  
  27.a general knowledge of —— 初步了解―――的情况 qS+Il g  
  28.a more knowledge of—— 进一步了解的情况 l{x?i00tAS  
  29.the prior year‘s working papers 以前年度工作底稿 fYv{M;  
  30.minutes of meeting 会议纪要 EC| b7  
  31.business risks 经营风险 x?Oc<CQ-2  
  32.appropriateness 适当性 z'}?mE3i  
  33.accounting estimate 会计估计 lf9_!`DGV  
  34.management representations 管理层声明 -Qco4>Z8  
  35.going concern assumption 持续经营假设 } u7&SU  
  36.audit plan 审计计划 1&}^{ Ys  
  37.significant audit areas 重点审计领域 }GTy{Y*&  
  38.error 错误 OL"So u4  
  39.fraud舞弊 C!" .[3  
  40.modified or additional procedures 修改或追加审计程序 0CO6-&F9n  
  41.misappropriation of assets 侵占资产 |tS~\_O/  
  42.transactions without substance 虚假交易 V/-~L]G  
  43.unusual pressures 异常压力 T)B1V,2j=  
  44.the suspected noncompliance 涉嫌存在违法行为 EMejvPnZO  
  45.materialiy 重要性 `Lu\zR%<  
  46.exceed the materiality level 超过重要性水平 !bCLi>8  
  47.approach the materiality level 接近重要性水平 \ow0Y >  
  48.an acceptably low level 可接受水平 _j2h3lCT  
  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 XUT\nN-N  
  50.misstatements or omissions 错报或漏报 RsDI7v  
  51.aggregate 总计 QcQ|,lA.HI  
  52.subsequent events 期后事项  goT:\2  
  53.adjust the financial statements 调整财务报表 KhV; />(  
  54.perform additional audit procedures 实施追加的审计程序 ^5~[G%G4  
  55.audit risk 审计风险 N6<23kYM  
  56.detection risk 检查风险 uy;3s=03^  
  57.inappropriate audit opinion 不适当的审计意见 1P\_3.V{  
  58.material misstatement 重大的错报 DD hc^(  
  59.tolerable misstatement 可容忍错报 [0e]zy B+  
  60.the acceptable level of detection risk 可接受的检查风险 G1'w50Yu  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DEC,oX!bI1  
  62.simall business 小规模企业 I1H:h   
  63.accounting system 会计系统 ptuW}"F  
  64.test of control 控制测试 GS3ydN<v  
  65.walk-through test 穿行测试 J=U7m@))Y#  
  66.communication 沟通 m"vV=6m|\  
  67.flow chart 流程图 *WgP+"h  
  68.reperformance of internal control 重新执行 *lG$B@;rc|  
  69.audit evidence 审计证据 =;$&:Zjy/%  
  70.substantive procedures 实质性程序 ;mb 6i_  
  71.assertions 认定 /qL&)24  
  72.esistence 存在 o&~z8/?LA  
  73.occurrence 发生 )V}u1C-N  
  74.completeness 完整性 a~~"2LE`  
  75.rights and obligations 权利和义务 S[" &8Fy  
  76.valuation and allocation 计价和分摊 Yazpfw 7'd  
  77.cutoff 截止 4p~:(U[q  
  78.accuracy 准确性 ()>\D  
  79.classification 分类 J:mOg95<  
  80.inspection 检查 8LwbOR"  
  81.supervision of counting 监盘 X6<HNLgra  
  82.observation 观察 1|cmmUM-'v  
  83.confirmation 函证 5J&n<M0G1  
  84.computation 计算 Rb~Kyy$  
  85.analytical procedures 分析程序 r/O(EW#=8  
  86.vouch 核对 7F'61}qL  
  87.trace 追查 n5]<|>U vx  
  88.audit sampling 审计抽样 =8dCk \/  
  89.error 误差 W#y)ukRv  
  90.expected error 预期误差 t7A.b~#  
  91.population 总体 D1O7S]j  
  92.sampling risk 抽样风险 $ 9DZ5"  
  93.non- sampling risk 非抽样风险 z4J-qK~2  
  94.sampling unit 抽样单位 1=(i{D~  
  95.statistical sampling 统计抽样 Ruk6+U  
  96.tolerable error 可容忍误差 ~0 FqY &4  
  97.the risk of under reliance 信赖不足风险 x{ZVq 4  
  98.the risk of over reliance 信赖过度风险 sq)Nn&5A  
  99.the risk of incorrect rejection 误拒风险 ypd  
  100. the risk of incorrect acceptance 误受风险 b8v$*{  
  101.working trial balance 试算平衡表 l2`8]Qr   
  102.index and cross-referencing 索引和交叉索引 U0N[~yW(t1  
  103.cash receipt 现金收入 \K?./*  
  104.cash disbursement 现金支出 H[Pb Wy:  
  105.bank statement 银行对账单 esu6iU@  
  106.bank reconciliation 银行存款余额调节表 3iEcLhe"4  
  107.balance sheet date 资产负债表日 vP~F+z @g  
  108.net realizable value 可变现净值 oG*lU h}  
  109.storeroom 仓库 zPk g3H  
  110.sale invoice 销售发票 QX]tD4OH  
  111.price list 价目表 wc,y+C#V  
  112.positive confirmation request 积极式询证函 b]g.>$[nX  
  113.negative confirmation request 消极式询证函 ga~vQ7I_  
  114.purchase requisition 请购单 iGU N$  
  115.receiving report 验收报告 ?<LG(WY  
  116.gross margin 毛利 )v-* WreS  
  117.manufacturing overhead 制造费用 7T2W% JT-,  
  118.material requisition 领料单 [X~X?By>  
  119.inventory-taking 存货盘点 }> 1h+O  
  120.bond certificate 债券 f@/qW!o  
  121.stock certificate 股票 9vj:=,TNu  
  122.audit report 审计报告 *r% mqAx(  
  123.entity 被审计单位 1VZ>*Tl  
  124.addressee of the audit report 审计报告的收件人 XWUT b\@  
  125.unqualified opinion 无保留意见 m5x>._7le  
  126.qualified opinion 保留意见 ' R@<4Ib|  
  127.disclaimer of opinion 无法表示意见 1Ev+':%  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Cg|uHI*  
  A (2)absorbed overhead 已吸收制造费用 0Its;|  
  A (3)absorption costing 吸收成本计算 C1do]1VH  
  A (4)account 账户,报表   '_&(Iwu  
  A (5)accounting postulate 会计假设   aw4 +1.xy  
  A (6)accounting series release 会计公告文件   .>nd@oU  
  A (7)accounting valuation 会计计价   z$V8<&q  
  A (8)account sale 承销清单 w0I /  
  A (9)accountability concept 经营责任概念   :hr@>Y~r  
  A (10)accountancy 会计职业   j bGH3 L  
  A (11)accountant 会计师   g`6wj|@ =W  
  A (12)accounting 会计   E0h p%:  
  A (13)agency cost 代理成本   SWGa%6|  
  A (14)accounting bases 会计基础   D vKM>P%|  
  A (15)accounting manual 会计手册   2Ee1mbZVw8  
  A (16)accounting period 会计期间   [ "IJ h  
  A (17)accounting policies 会计方针   H.mG0x`M"E  
  A (18)accounting rate of return 会计报酬率    0EB'!  
  A (19)accounting reference date 会计参照日   ri;M7rg`.{  
  A (20)accounting reference period 会计参照期间   Ww@;9US 3  
  A (21)accrual concept 应计概念   yk)j;i4@  
  A (22)accrual expenses 应计费用   B<&_lG0sS  
  A (23)acid test ration 速动比率(酸性测试比率)   3,5wWT] )  
  A (24)acquisition 购置   yfW^wyDd2o  
  A (25)acquisition accounting 收购会计   V<pqc&f .  
  A (26)activity based accounting 作业基础成本计算   wE \c?*k  
  A (27)adjusting events 调整事项   \|t0~sRwh  
  A (28)administrative expenses 行政管理费   ^k(eRs;K  
  A (29)advice note 发货通知   vTEkh0Ys  
  A (30)amortization 摊销   *Kkw,qp/  
  A (31)analytical review 分析性检查   -}sya1(<8  
  A (32)annual equivalent cost 年度等量成本法   A m1W<`  
  A (33)annual report and accounts 年度报告和报表   5gEfhZQ  
  A (34)appraisal cost 检验成本   \@3  
  A (35)appropriation account 盈余分配账户   e;'T?&t  
  A (36)articles of association 公司章程细则   X&~ Eo  
  A (37)assets 资产   PPO<{  
  A (38)assets cover 资产保障   Lp WEu^j  
  A (39)asset value per share 每股资产价值   HXHPz 4  
  A (40)associated company 联营公司   $I36>  
  A (41)attainable standard 可达标准   j1C.#-P[  
EXcjF  
 A (42)attributable profit 可归属利润   LD~'^+W  
  A (43)audit 审计   F.5b|&@  
  A (44)audit report 审计报告   ` W>B8  
  A (45)auditing standards 审计准则   I yN9 +  
  A (46)authorized share capital 额定股本   ({VBp[Mh  
  A (47)available hours 可用小时   z=_{jjs  
  A (48)avoidable costs 可避免成本 piotd,  
  B (49)back-to-back loan 易币贷款   #jx?uS  
  B (50)backflush accounting 倒退成本计算   DOIWhd5:  
  B (51)bad debts 坏帐   ejY5n2V#=  
  B (52)bad debts ratio 坏帐比率   7YjucPH#  
  B (53)bank charges 银行手续费   kw:D~E (  
  B (54)bank overdraft 银行透支   ;Hb[gvl   
  B (55)bank reconciliation 银行存款调节表   U3K<@r  
  B (56)bank statement 银行对账单   L)'rM-nkFh  
  B (57)bankruptcy 破产   C+?s~JL  
  B (58)basis of apportionment 分摊基础   da'E"HN@G~  
  B (59)batch 批量   ==Mi1Q#5C  
  B (60)batch costing 分批成本计算   *9ub.:EUwV  
  B (61)beta factor B(市场)风险因素   7B!Qq/E?g  
  B (62)bill 账单   cEjdImAzU  
  B (63)bill of exchange 汇票   n{r#K_  
  B (64)bill of landing 提单   08 ?MS_  
  B (65)bill of materials 用料预计单   pNQkKDbL+  
  B (66)bill payable 应付票据   hr6e1Er  
  B (67)bill receivable 应收票据   XWQ0V  
  B (68)bin card 存货记录卡   xt,L* B  
  B (69)bonus 红利   i!oj&&  
  B (70)book-keeping 薄记   F'$S!K58  
  B (71)Boston classification 波士顿分类   ;6txTcn`=  
  B (72)breakeven chart 保本图   QU!'W&F6  
  B (73)breakeven point 保本点   T$8~9 qx  
  B (74)breaking-down time 复位时间   Z"|P(]A  
  B (75)budget 预算   AE4~M`6D  
  B (76)budget center 预算中心   GR[>mkW!M  
  B (77)budget cost allowance 预算成本折让   &N_c-@2O  
  B (78)budget manual 预算手册   sVdK^|j  
  B (79)budget period 预算期间   H!.D2J   
  B (80)budgetary control 预算控制   e=z_+gVm  
  B (81)budgeted capacity 预算生产能力   A=C3e4.C  
  B (82)burden 制造费用   rL sK-qQ  
  B (83)business center 经营中心   Q_0x6]/!  
  B (84)business entity 营业个体   E5BgQ5'  
  B (85)business unit 经营单位   k)K-mD``U  
 B (86)buy-out management 管理性购买产权   n_n|^4 w  
  B (87)by-product 副产品 .7gE^  
  C (88)called-up share capital 催缴股本   .!8X]trEg  
  C (89)capacity 生产能力    pl,Z  
  C (90)capacity ratios 生产能力比率   ?wf+{x-dPP  
  C (91)capital 资本   J1p75c%  
  C (92)capital assets pricing model资本资产计价模式   jc.JX_/  
  C (93)capital commitment 承诺资本   "I}Z2  
  C (94)capital employed 已运用的资本   m_"p$m ;  
  C (95)capital expenditure 资本支出   MR_b q_)  
  C (96)capital expenditureauthorization 资本支出核准   iQ{&&>V%  
  C (97)capital expenditure control 资本支出控制   G P[r^Z  
  C (98)capital expenditure proposal资本支出申请   L0mnU)Q}C  
  C (99)capital funding planning 资本基金筹集计划   Fv);5LD  
  C (100)capital gain 资本收益   }t 51U0b%  
  C (101)capital investment appraisal资本投资评估    AMD?LjY~  
  C (102)capital maintenance 资本保全   7Fi2^DlgX  
  C (103)capital resource planning 资本资源计划   zYG,x*IH  
  C (104)capital surplus 资本盈余   IbJ[Og^Qyu  
  C (105)capital turnover 资本周转率   3[=`uO0\7  
  C (106)card 记录卡   n1>,#|#  
  C (107)cash 现金   ^'[@M'`~L  
  C (108)cash account 现金账户   ~x4B/zW?  
  C (109)cash book 现金账薄   }S vw ,c  
  C (110)cash cow 金牛产品   uB <F.!3  
  C (111)cash flow 现金流量   4,U}Am1Q  
  C (112)cash discounted 现金贴现   KHlIK`r  
  C (113)cash flow budget 现金流量预算   N8XC~Dh{  
  C (114)cash flow statement 现金流量表   mheU#&|  
  C (115)cash ledger 现金分类账   `N,Vs n"  
  C (116)cash limit 现金限额   a}Fk x  
  C (117)CCA 现时成本会计   %7]XW2u  
  C (118)center 中心   SCurO9RN  
  C (119)changeover time 变更时间   f' '{.L  
  C (120)chartered entity 特许经济个体   7/|F9fF@M  
  C (121)cheque 支票   E./__Mz @  
  C (122)cheque register 支票登记薄   kWs+2j  
  C (123)coin analysis 零钱分类   "@{4.v^}!  
  C (124)classification 分类   T sX+. i '  
  C (125)clock card 工时卡   l7'{OB L  
  C (126)code 代码   v : "m  
  C (127)commitment accounting 承诺确认会计   ~n/Aq*  
  C (128)common cost 共同成本   3Rd`Ysp  
  C (129)company limited byguarantee 有限担保责任公司   ?]W~ qgA  
C (130)company limited shares 股份有限公司   L-z ;:Ztk  
  C (131)competitive position 竞争能力状况   ^S#\O>GHP  
  C (132)concept 概念   W{A #]r l  
  C (133)conglomerate 跨行业企业   8Z dUPW\e  
  C (134)consistency concept 一致性概念   t$K@%yU2  
  C (135)consolidated accounts 合并报表   AbF(MK=i  
  C (136)consolidation accounting 合并会计   wHt J_Y  
  C (137)consortium 财团   GOf`Z'\xt  
  C (138)contingency plan 应急计划   m4"N+_j  
  C (139)contingent liabilities 或有负债   -SvTg{Q{la  
  C (140)continuous operation 连续生产   g8I!E$  
  C (141)contra 抵消   DikdC5>O>m  
  C (142)contract cost 合同成本   `V&1]C8x  
  C (143)contract costing 合同成本计算   pgLtD};S  
  C (144)contribution 贡献毛益   4bi NGl~  
  C (145)contribution centre 贡献中心   qX5yN| A4  
  C (146)contribution chart 贡献图   K$GRJ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b " ")BT  
  C (148)contribution to salesration 贡献毛益对销售比率   X&(<G  
  C (149)control 控制   sTtX$&Qu  
  C (150)control account 控制帐户   pcy<2UV  
  C (151)control limits 控制限度   /mn-+u`K  
  C (152)controllability concept 可控制概念   9c6czirwR^  
  C (153)controllable cost 可控制成本   oTCzYY  
  C (154)conversion cost 加工成本   KdT[*-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   BTTLy^  
  C (156)corporate appraisal 公司评估   i<T P:  
  C (157)corporate planning 公司计划   7v_i>_m]  
  C (158)corporate social reporting 公司社会报告   pb^,Qvnp   
  C (159)corporation 股份公司   bmOqeUgB  
  C (160)cost 成本   7}4'dW.  
  C (161)cost account 成本帐户   Vd+td;9(  
  C (162)cost accounting 成本会计   jzs.+dAg  
  C (163)cost accounting manual 成本手册   e}42/>}#D  
  C (164)cost accounts calendar 成本报表的日历时间   +T0op4  
  C (165)cost adjustment 成本调整   ba uA}3  
  C (166)cost allocation 成本分配   j8GY`f#  
  C (167)cost apportionment 成本分摊   bMN@H\Ek  
  C (168)cost attribution 成本归属   {p`mfEE (  
  C (169)cost audit 成本审计   ~|r~NO 7[  
  C (170)cost behaviour 成本性态   }zFf0.82  
  C (171)cost benefit analysis 成本效益分析   _eJXi,  
  C (172)cost center 成本中心   J I<3\=:+  
  C (173)cost driver 成本动因
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