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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 8SBa w'a  
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  1.audit   审计 CX7eCo  
  2.attestation   鉴证 "Z"`X3,-z  
  3.credibility   可信赖程度 FC4hvO(/m  
  4.audit of financial statements 财务报表审计 dC Wq~[[  
  5.agreed-upon procedures 执行商定程序 z-|d/#h  
  6.high levels of assurance 高水平保证 (9)uZ-BF,  
  7.compilation 编制 }]pOR&o  
  8.reliability 可靠性 vX*kvEG  
  9.relevance 相关性 BO 3z$c1yU  
  10.professional skepticism 职业谨慎 r2&/Ii+  
  11.objectivity 客观性 QaOF l` i  
  12. professional competence 专业胜任能力 s{fL~}Yz  
  13.Senior/CPA-in-charge 项目经理 "-Uqv@  
  14.audit engagement letter 业务约定书 'l1cuAP!+  
  15.recurring audit 连续审计 /b{Ufo3v  
  16.the client 委托人 d 8z9_C-  
  17.change CPA 更换注册会计 o6X<FE#8  
  18.the existing CPA 现任注册会计师 g:>dF#  
  19.the successor CPA 后任注册会计师 I^QB`%v5  
  20.the preceding CPA前任注册会计师 Lf,C5 0  
  21.issue the audit report 出具审计报告 3H5<w4yk  
  22.expert 专家 v8THJf  
  23.the board of directors 董事会 2!a~YT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yiczRex%rq  
  25.assess material misstatement risks评估重大错报风险 ra]\!;}L0  
  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 (k %0|%eR  
  27.a general knowledge of —— 初步了解―――的情况 Uc j>gc=  
  28.a more knowledge of—— 进一步了解的情况 <h~_7Dn  
  29.the prior year‘s working papers 以前年度工作底稿 z\<gm$1CB  
  30.minutes of meeting 会议纪要 zQtx !k=  
  31.business risks 经营风险 n(\VP!u5r  
  32.appropriateness 适当性 n{E + r  
  33.accounting estimate 会计估计 L_AQS9a^D  
  34.management representations 管理层声明 HF%)ip+  
  35.going concern assumption 持续经营假设 .:;#[Z{-  
  36.audit plan 审计计划 IUy5=Sl   
  37.significant audit areas 重点审计领域 o&HFlDZ5jO  
  38.error 错误 CHM+@lD  
  39.fraud舞弊 zQx7qx  
  40.modified or additional procedures 修改或追加审计程序 MLn?t^v-  
  41.misappropriation of assets 侵占资产 ld'Aaxl&  
  42.transactions without substance 虚假交易 j"<F?k@`Q  
  43.unusual pressures 异常压力 I\VC2U  
  44.the suspected noncompliance 涉嫌存在违法行为 ,,(BW7(  
  45.materialiy 重要性 Y.o-e)zX  
  46.exceed the materiality level 超过重要性水平 f>+:UGmP  
  47.approach the materiality level 接近重要性水平 r)Iq47Uiw  
  48.an acceptably low level 可接受水平 oFS)3.  
  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 btB> -pT  
  50.misstatements or omissions 错报或漏报 @xAfD{}f!  
  51.aggregate 总计 G6j9,#2@  
  52.subsequent events 期后事项 o n?8l?iQ  
  53.adjust the financial statements 调整财务报表 8KS9!*.iZ  
  54.perform additional audit procedures 实施追加的审计程序 dRLvej,  
  55.audit risk 审计风险 q*{Dy1Tj  
  56.detection risk 检查风险 f@J-6uQ7w  
  57.inappropriate audit opinion 不适当的审计意见 $g)X,iQu  
  58.material misstatement 重大的错报 <k2]GI-}h  
  59.tolerable misstatement 可容忍错报 e@L7p,  
  60.the acceptable level of detection risk 可接受的检查风险 2d-C}&}L\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 rxAb]~MMp  
  62.simall business 小规模企业 " ZFK-jn/  
  63.accounting system 会计系统 xr 4kBC t  
  64.test of control 控制测试 btU:=6  
  65.walk-through test 穿行测试 #)$@Kvm  
  66.communication 沟通 $.r:  
  67.flow chart 流程图 (B;rjpK  
  68.reperformance of internal control 重新执行 m_1BB$lyP2  
  69.audit evidence 审计证据 = Qw`F0t  
  70.substantive procedures 实质性程序 TfqQh!Y  
  71.assertions 认定 Kg;1%J>ee  
  72.esistence 存在 9p<ZSh  
  73.occurrence 发生 5J<ghv>\P  
  74.completeness 完整性 fwi( qx1=}  
  75.rights and obligations 权利和义务 626 !6E;T  
  76.valuation and allocation 计价和分摊 qQ UCK  
  77.cutoff 截止 mw&)j R$&  
  78.accuracy 准确性 k M' :.QT  
  79.classification 分类 D.R 7#^ .  
  80.inspection 检查 @I|gA  
  81.supervision of counting 监盘 ) %&~CW+  
  82.observation 观察 &\GB_UA  
  83.confirmation 函证 TwXqk>J  
  84.computation 计算 Q#rj>+?  
  85.analytical procedures 分析程序 m339Y2%=  
  86.vouch 核对 2Fsv_t&*>  
  87.trace 追查 /__@a&9t  
  88.audit sampling 审计抽样 { z/Y~rf  
  89.error 误差 ]\5?E }kd  
  90.expected error 预期误差 m`Ver:{  
  91.population 总体 lZ9rB^!  
  92.sampling risk 抽样风险 Th)Z?\8zk  
  93.non- sampling risk 非抽样风险 \4OX]{  
  94.sampling unit 抽样单位 Grw|8xN0t  
  95.statistical sampling 统计抽样 [q{[Avqf  
  96.tolerable error 可容忍误差 s!j[O vtx  
  97.the risk of under reliance 信赖不足风险 &I$MV5)u  
  98.the risk of over reliance 信赖过度风险 8%wu:;*]%  
  99.the risk of incorrect rejection 误拒风险 |[}!E/7>b  
  100. the risk of incorrect acceptance 误受风险 G>) ;8T%l  
  101.working trial balance 试算平衡表 kKqb:  
  102.index and cross-referencing 索引和交叉索引 [~<X|_L G  
  103.cash receipt 现金收入 &{c.JDO  
  104.cash disbursement 现金支出 t\$P*_  
  105.bank statement 银行对账单 /!mF,oR!  
  106.bank reconciliation 银行存款余额调节表 ==\Qj{ 7`  
  107.balance sheet date 资产负债表日 @H^Yf  
  108.net realizable value 可变现净值 a.yCd/  
  109.storeroom 仓库 ``Wf%~  
  110.sale invoice 销售发票 93*MY7j}  
  111.price list 价目表 M &g1'zv?/  
  112.positive confirmation request 积极式询证函 vP{22P  
  113.negative confirmation request 消极式询证函 IE|$mUabm  
  114.purchase requisition 请购单 -6OgM}  
  115.receiving report 验收报告 "NgfdLz  
  116.gross margin 毛利 j:;[Y`2  
  117.manufacturing overhead 制造费用 BB694   
  118.material requisition 领料单 |99/?T-QW  
  119.inventory-taking 存货盘点 _Fz]QxO  
  120.bond certificate 债券 K*_5M  
  121.stock certificate 股票 eiV[y^?  
  122.audit report 审计报告 +I {ZW}rA  
  123.entity 被审计单位 =-e` OHA  
  124.addressee of the audit report 审计报告的收件人 \qA g] -  
  125.unqualified opinion 无保留意见 D!- 78h  
  126.qualified opinion 保留意见 0Y81B;/F  
  127.disclaimer of opinion 无法表示意见 >vPDF+u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   VM1`:1Z:$  
  A (2)absorbed overhead 已吸收制造费用 }j /($,  
  A (3)absorption costing 吸收成本计算  Ip0~  
  A (4)account 账户,报表   ]c.1&OB7o  
  A (5)accounting postulate 会计假设   ;p !|E3o.  
  A (6)accounting series release 会计公告文件   +M"Fv9  
  A (7)accounting valuation 会计计价   PYYK R  
  A (8)account sale 承销清单 vjcG F'-  
  A (9)accountability concept 经营责任概念   *,:>EcDr  
  A (10)accountancy 会计职业   \CP)$0j-&o  
  A (11)accountant 会计师   _qq> 43  
  A (12)accounting 会计   O#, Uz2  
  A (13)agency cost 代理成本   `*J;4Ju@  
  A (14)accounting bases 会计基础   `m.).Hda  
  A (15)accounting manual 会计手册   avmuI^LLs  
  A (16)accounting period 会计期间   f.%mp$~T  
  A (17)accounting policies 会计方针   Pd<s#  
  A (18)accounting rate of return 会计报酬率   ,dTRM  
  A (19)accounting reference date 会计参照日   s\k4<d5  
  A (20)accounting reference period 会计参照期间   sO,%Ok1  
  A (21)accrual concept 应计概念   5,I|beM  
  A (22)accrual expenses 应计费用   3 %ppvvQ  
  A (23)acid test ration 速动比率(酸性测试比率)   mIK-a{?G  
  A (24)acquisition 购置   6QwVgEnSf  
  A (25)acquisition accounting 收购会计   H\Y5Fd9)  
  A (26)activity based accounting 作业基础成本计算   WU wH W  
  A (27)adjusting events 调整事项   X0\2qD  
  A (28)administrative expenses 行政管理费   Q M#1XbT  
  A (29)advice note 发货通知   b'!t\m  
  A (30)amortization 摊销   qgT~yDm  
  A (31)analytical review 分析性检查   ZPktZ  
  A (32)annual equivalent cost 年度等量成本法   A{[joo  
  A (33)annual report and accounts 年度报告和报表   bjQp6!TsZ  
  A (34)appraisal cost 检验成本   uANG_sX^n  
  A (35)appropriation account 盈余分配账户   /k$h2,O"*  
  A (36)articles of association 公司章程细则   wx a?.  
  A (37)assets 资产   r\OunGUP  
  A (38)assets cover 资产保障   *&f^R}O  
  A (39)asset value per share 每股资产价值   gn2*'_V~3  
  A (40)associated company 联营公司   KW* 2'C&  
  A (41)attainable standard 可达标准   iP7 Cku}l  
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 A (42)attributable profit 可归属利润   KT3W>/#E  
  A (43)audit 审计   >Mu I-^ 3  
  A (44)audit report 审计报告   S>-x<'Os  
  A (45)auditing standards 审计准则   DqfWu*  
  A (46)authorized share capital 额定股本   YP^=b}  
  A (47)available hours 可用小时   #Tz$ona  
  A (48)avoidable costs 可避免成本 V`/ E$a1&  
  B (49)back-to-back loan 易币贷款   WrA!'I  
  B (50)backflush accounting 倒退成本计算   #G DnV/0)  
  B (51)bad debts 坏帐   )\ `AD#  
  B (52)bad debts ratio 坏帐比率   y /$Q5P+o  
  B (53)bank charges 银行手续费   Fgx{ s%&-  
  B (54)bank overdraft 银行透支   UZ5O%SF  
  B (55)bank reconciliation 银行存款调节表   $+ z 3  
  B (56)bank statement 银行对账单   W'|NYw_B  
  B (57)bankruptcy 破产   Mnu8d:$  
  B (58)basis of apportionment 分摊基础   (E{>L).~  
  B (59)batch 批量   rq>}] U  
  B (60)batch costing 分批成本计算   /5Od:n  
  B (61)beta factor B(市场)风险因素   I~^t\iujs  
  B (62)bill 账单   B]K R*  
  B (63)bill of exchange 汇票   }Y}f7 3-|  
  B (64)bill of landing 提单   b^*9m PP  
  B (65)bill of materials 用料预计单   ^tMb"WO  
  B (66)bill payable 应付票据   XniPNU  
  B (67)bill receivable 应收票据   v qt#JdPp9  
  B (68)bin card 存货记录卡   /|<Pn!}J  
  B (69)bonus 红利   CIxa" MW  
  B (70)book-keeping 薄记   Qm-I=Rh+  
  B (71)Boston classification 波士顿分类   u|ph_?6 o  
  B (72)breakeven chart 保本图   {\1:2UKkr  
  B (73)breakeven point 保本点   x7<2K(  
  B (74)breaking-down time 复位时间   jmp0 %:+L  
  B (75)budget 预算   eD|p1+76  
  B (76)budget center 预算中心   CPW^pGT+i  
  B (77)budget cost allowance 预算成本折让   i\zVP.c])*  
  B (78)budget manual 预算手册   i;flK*HOZ9  
  B (79)budget period 预算期间   ww}4   
  B (80)budgetary control 预算控制   `D%U5Jb  
  B (81)budgeted capacity 预算生产能力   ?*)Q[P5  
  B (82)burden 制造费用   H*m3i;"4p\  
  B (83)business center 经营中心   = 9Ow!(!@  
  B (84)business entity 营业个体   6"h,0rR  
  B (85)business unit 经营单位   ag_*Z\  
 B (86)buy-out management 管理性购买产权   *:5S*E&}V  
  B (87)by-product 副产品 :*=fGwIWS  
  C (88)called-up share capital 催缴股本   kxanzsSr9  
  C (89)capacity 生产能力   oe'f?IY  
  C (90)capacity ratios 生产能力比率   D-/q-=zd  
  C (91)capital 资本   ^xyU *A}D  
  C (92)capital assets pricing model资本资产计价模式   rD\)ndPv  
  C (93)capital commitment 承诺资本   g"Tb\  
  C (94)capital employed 已运用的资本   F@tfbDO?  
  C (95)capital expenditure 资本支出   o7r7HmA@  
  C (96)capital expenditureauthorization 资本支出核准   AMw#_8Y  
  C (97)capital expenditure control 资本支出控制   Q$yMU [l)  
  C (98)capital expenditure proposal资本支出申请   x5(6U>-Y  
  C (99)capital funding planning 资本基金筹集计划   6e;POW  
  C (100)capital gain 资本收益   6~!QibA|P  
  C (101)capital investment appraisal资本投资评估   2zV{I*  
  C (102)capital maintenance 资本保全   `<Q[$z  
  C (103)capital resource planning 资本资源计划   EV'i/*v}\  
  C (104)capital surplus 资本盈余   @*9c2\"k  
  C (105)capital turnover 资本周转率   f:K>o .  
  C (106)card 记录卡   H| IG"JB  
  C (107)cash 现金   :R{pV7<O  
  C (108)cash account 现金账户   $a01">q&y  
  C (109)cash book 现金账薄   DFXHD,o  
  C (110)cash cow 金牛产品   3;O4o]`  
  C (111)cash flow 现金流量   Q}: $F{  
  C (112)cash discounted 现金贴现   h6Q~Di  
  C (113)cash flow budget 现金流量预算   '8yCwk  
  C (114)cash flow statement 现金流量表   k-N}tk/5  
  C (115)cash ledger 现金分类账   M ZAz= )-  
  C (116)cash limit 现金限额   _f1;Hhoa  
  C (117)CCA 现时成本会计   h+ms%tNT  
  C (118)center 中心   hh-a+] c0  
  C (119)changeover time 变更时间   L>Y3t1=  
  C (120)chartered entity 特许经济个体   2oF1do;  
  C (121)cheque 支票   Ygbyia|  
  C (122)cheque register 支票登记薄   S\SYFXUl  
  C (123)coin analysis 零钱分类   `-!kqJ  
  C (124)classification 分类   bzXeG;c<7  
  C (125)clock card 工时卡   _ P` ^B  
  C (126)code 代码   WM;5/;bB  
  C (127)commitment accounting 承诺确认会计   a&Z,~Vp  
  C (128)common cost 共同成本   8og8;#mnyr  
  C (129)company limited byguarantee 有限担保责任公司   3L CT-rp  
C (130)company limited shares 股份有限公司   B k*Rz4Oa  
  C (131)competitive position 竞争能力状况   ;nx.:f  
  C (132)concept 概念   0j!xv(1  
  C (133)conglomerate 跨行业企业   Bp_8PjQ  
  C (134)consistency concept 一致性概念   p/qu4[Mm  
  C (135)consolidated accounts 合并报表   1u8hnG  
  C (136)consolidation accounting 合并会计   %L|xmx!c  
  C (137)consortium 财团   HUChg{[  
  C (138)contingency plan 应急计划   z1^3~U$}  
  C (139)contingent liabilities 或有负债   o%,?v 9  
  C (140)continuous operation 连续生产   @ 6 a'p  
  C (141)contra 抵消   AtUtE#K  
  C (142)contract cost 合同成本   5WA:gygB&  
  C (143)contract costing 合同成本计算   k. NJ+  
  C (144)contribution 贡献毛益   @uz(h'~  
  C (145)contribution centre 贡献中心   UcKVL zKs  
  C (146)contribution chart 贡献图   lWn}afI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D4N(FZ0~  
  C (148)contribution to salesration 贡献毛益对销售比率   oj[~H}>  
  C (149)control 控制   [C/{ru&E  
  C (150)control account 控制帐户   ~.4y* &  
  C (151)control limits 控制限度   )}7X4g6X   
  C (152)controllability concept 可控制概念   id9XwWV  
  C (153)controllable cost 可控制成本   \:g\?[  
  C (154)conversion cost 加工成本   3B='f"G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sYfm]Faz  
  C (156)corporate appraisal 公司评估   (< >Lfn  
  C (157)corporate planning 公司计划   k 1a?yH)=  
  C (158)corporate social reporting 公司社会报告   h;#046-7  
  C (159)corporation 股份公司   &Dt=[yqeG  
  C (160)cost 成本   V!(7=ku!`  
  C (161)cost account 成本帐户   Eyz.^)r  
  C (162)cost accounting 成本会计   ff7#LeB9  
  C (163)cost accounting manual 成本手册   %{7*o5`  
  C (164)cost accounts calendar 成本报表的日历时间   L/E7xLz  
  C (165)cost adjustment 成本调整   /i dI-  
  C (166)cost allocation 成本分配   %gQUog  
  C (167)cost apportionment 成本分摊   _^eiN'B  
  C (168)cost attribution 成本归属   mK/E1a)AG3  
  C (169)cost audit 成本审计   jhPbh5E  
  C (170)cost behaviour 成本性态   [W*M#00_&4  
  C (171)cost benefit analysis 成本效益分析   0y t36Du  
  C (172)cost center 成本中心   T`MM<+^G  
  C (173)cost driver 成本动因
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