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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 j#}wg`P"A  
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  1.audit   审计 M]FA y"E  
  2.attestation   鉴证  4RPc&%  
  3.credibility   可信赖程度 ?8ZOiY(  
  4.audit of financial statements 财务报表审计 RKIBFP8.  
  5.agreed-upon procedures 执行商定程序 D8Ntzsr6  
  6.high levels of assurance 高水平保证 OvL@@SX |  
  7.compilation 编制 $KSdNFtM)A  
  8.reliability 可靠性 D<V[:~ -o  
  9.relevance 相关性 VFmG\  
  10.professional skepticism 职业谨慎 Pu|PIdu!08  
  11.objectivity 客观性 r#8t @W  
  12. professional competence 专业胜任能力 6wIo95`  
  13.Senior/CPA-in-charge 项目经理 }XOTK^YA  
  14.audit engagement letter 业务约定书 ??\1eo2gB  
  15.recurring audit 连续审计 g0Rny  
  16.the client 委托人 NOC8h\s}(  
  17.change CPA 更换注册会计 %Aqt0e  
  18.the existing CPA 现任注册会计师  c@eQSy  
  19.the successor CPA 后任注册会计师 Ijg //=  
  20.the preceding CPA前任注册会计师 V/p+Xv(Zt  
  21.issue the audit report 出具审计报告 .|$:%"O&X  
  22.expert 专家 @fI1|v=eF  
  23.the board of directors 董事会 3shRrCL0mf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [-ONs  
  25.assess material misstatement risks评估重大错报风险 !?AgAsSmc  
  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=Z,a;\  
  27.a general knowledge of —— 初步了解―――的情况 H0!LiazA>  
  28.a more knowledge of—— 进一步了解的情况 c0 I;8z`b  
  29.the prior year‘s working papers 以前年度工作底稿 /nPNHO>U  
  30.minutes of meeting 会议纪要 o\ TXW qt  
  31.business risks 经营风险 hSl6 X3W  
  32.appropriateness 适当性 `_MRf[Z}  
  33.accounting estimate 会计估计 VVd9VGvh  
  34.management representations 管理层声明 wBuos}/  
  35.going concern assumption 持续经营假设 0A,u!"4[  
  36.audit plan 审计计划 W"{:|'/v  
  37.significant audit areas 重点审计领域 QPD[uJ (I  
  38.error 错误 g-C)y 06  
  39.fraud舞弊 4](jV}Hg  
  40.modified or additional procedures 修改或追加审计程序 "dkDT7  
  41.misappropriation of assets 侵占资产 %qycxEVP  
  42.transactions without substance 虚假交易 zl]Ic' _i  
  43.unusual pressures 异常压力 MH0xD  
  44.the suspected noncompliance 涉嫌存在违法行为 h!~Qyb>W  
  45.materialiy 重要性 _?}[7K!~d  
  46.exceed the materiality level 超过重要性水平 -XJXl}M.  
  47.approach the materiality level 接近重要性水平 Qhc>,v)  
  48.an acceptably low level 可接受水平 G5oBe6\C  
  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 U } K]W>Z  
  50.misstatements or omissions 错报或漏报 Hf$pwfGcY]  
  51.aggregate 总计 ?hFG+`"W  
  52.subsequent events 期后事项 mXSs:FqE!  
  53.adjust the financial statements 调整财务报表 fb=[gK#*,  
  54.perform additional audit procedures 实施追加的审计程序 y/.I<5+Bu  
  55.audit risk 审计风险 ov 'g'1}  
  56.detection risk 检查风险 JK%UaEut=  
  57.inappropriate audit opinion 不适当的审计意见 +|w%}/N  
  58.material misstatement 重大的错报 "<N2TDF5  
  59.tolerable misstatement 可容忍错报 =Hd+KvA  
  60.the acceptable level of detection risk 可接受的检查风险 TOH+JL8L  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t/vw%|AS  
  62.simall business 小规模企业 7l+:gD  
  63.accounting system 会计系统 n40& 4n  
  64.test of control 控制测试 i-YSt5iq  
  65.walk-through test 穿行测试 V [#$Sz[G  
  66.communication 沟通 XU*4MU^'  
  67.flow chart 流程图 v =]!Po&Q-  
  68.reperformance of internal control 重新执行 >zS<1  
  69.audit evidence 审计证据 %.rVIc"  
  70.substantive procedures 实质性程序 gebDNl\Y2  
  71.assertions 认定 Gbwq rH+  
  72.esistence 存在 q; ?Kmk  
  73.occurrence 发生 }2]m]D@%7  
  74.completeness 完整性 PK&\pkX  
  75.rights and obligations 权利和义务 fo"%4rkL  
  76.valuation and allocation 计价和分摊 OpLo[Y\  
  77.cutoff 截止 mHB0eB'l  
  78.accuracy 准确性 sK/Z 'h{|  
  79.classification 分类 X(npgkVP\  
  80.inspection 检查 lc(}[Z/|V  
  81.supervision of counting 监盘 =JGL~t?  
  82.observation 观察 -Q MO*PY  
  83.confirmation 函证 EEp~\^ -  
  84.computation 计算 Q3'L\_1L  
  85.analytical procedures 分析程序 /=@V5)  
  86.vouch 核对 2EC<8}CG  
  87.trace 追查 [r0`D^ *=  
  88.audit sampling 审计抽样 h|{DIG3  
  89.error 误差 IJk<1T7:(W  
  90.expected error 预期误差 %0_}usrsk  
  91.population 总体 ?'^dYQ4  
  92.sampling risk 抽样风险 (hi{ i  
  93.non- sampling risk 非抽样风险 {%BPP{OFk  
  94.sampling unit 抽样单位 x>Gx yVE  
  95.statistical sampling 统计抽样 <i ";5+  
  96.tolerable error 可容忍误差 #/ HQ?3h]  
  97.the risk of under reliance 信赖不足风险 nc9sfH3  
  98.the risk of over reliance 信赖过度风险 .L8g( F(=:  
  99.the risk of incorrect rejection 误拒风险 l_i&8*=Px  
  100. the risk of incorrect acceptance 误受风险 3{{Ew}kZm  
  101.working trial balance 试算平衡表 % pQi}x  
  102.index and cross-referencing 索引和交叉索引 W690N&Wz  
  103.cash receipt 现金收入 $)Ty@@7C  
  104.cash disbursement 现金支出 aXgngw q  
  105.bank statement 银行对账单 Oq[YbQ'GE  
  106.bank reconciliation 银行存款余额调节表 nU,~*Us  
  107.balance sheet date 资产负债表日 @ruWnwb  
  108.net realizable value 可变现净值 \qkb8H  
  109.storeroom 仓库 V|vXxWm/  
  110.sale invoice 销售发票 ,DD}o  
  111.price list 价目表 Ya29t 98Pk  
  112.positive confirmation request 积极式询证函 VJSkQ\KD  
  113.negative confirmation request 消极式询证函 (2(y9r*1  
  114.purchase requisition 请购单 -J;;6aA  
  115.receiving report 验收报告 $6~t|[7:%Y  
  116.gross margin 毛利 6){nu rDBG  
  117.manufacturing overhead 制造费用 &l~9FE *  
  118.material requisition 领料单 *:Uq ;)*  
  119.inventory-taking 存货盘点 6$&%z Eh  
  120.bond certificate 债券 #]*]qdQWV^  
  121.stock certificate 股票 'B;n &tJ   
  122.audit report 审计报告 M&}_3  
  123.entity 被审计单位 N gagzsJ=  
  124.addressee of the audit report 审计报告的收件人 rCd*'Qg  
  125.unqualified opinion 无保留意见 v!j%<H`NI  
  126.qualified opinion 保留意见 P*/ig0_fM  
  127.disclaimer of opinion 无法表示意见 IqCh4y3  
  128.adverse opinion 否定意见
Ge ?Q)N  
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A (1)ABC 作业基础成本计算   jP\5bg-}  
  A (2)absorbed overhead 已吸收制造费用 4l@aga  
  A (3)absorption costing 吸收成本计算 er.;qV'Wz6  
  A (4)account 账户,报表   ,0aRHy_^  
  A (5)accounting postulate 会计假设   3|(3jIa  
  A (6)accounting series release 会计公告文件   P-\65]`C  
  A (7)accounting valuation 会计计价   3oM&#a  
  A (8)account sale 承销清单 SedVp cb+  
  A (9)accountability concept 经营责任概念   .RpWE.C  
  A (10)accountancy 会计职业   'DD~xCXE  
  A (11)accountant 会计师   ;{1  ws  
  A (12)accounting 会计   =}%Q}aPp  
  A (13)agency cost 代理成本   ~_|CXPiQ8  
  A (14)accounting bases 会计基础   NEt_UcC  
  A (15)accounting manual 会计手册   *})Np0k  
  A (16)accounting period 会计期间   =kb/4eRg  
  A (17)accounting policies 会计方针   Ga\kvMtr  
  A (18)accounting rate of return 会计报酬率   '[p0+5*x  
  A (19)accounting reference date 会计参照日   _xGC0f (  
  A (20)accounting reference period 会计参照期间   :8U@KABH@h  
  A (21)accrual concept 应计概念   .>NPgd I  
  A (22)accrual expenses 应计费用   LY2 QKjgP  
  A (23)acid test ration 速动比率(酸性测试比率)   B:6VD /qC  
  A (24)acquisition 购置   N~%~Q  
  A (25)acquisition accounting 收购会计   7!JBF{,=  
  A (26)activity based accounting 作业基础成本计算   >M7(<V  
  A (27)adjusting events 调整事项   ~H :.&'E  
  A (28)administrative expenses 行政管理费   kudXwj  
  A (29)advice note 发货通知   I^m9(L4%  
  A (30)amortization 摊销   q>m[vvt"  
  A (31)analytical review 分析性检查   m0N{%Mf-  
  A (32)annual equivalent cost 年度等量成本法   Hv</Xam  
  A (33)annual report and accounts 年度报告和报表   w|:ev_c|  
  A (34)appraisal cost 检验成本   LZ8xh  
  A (35)appropriation account 盈余分配账户   a6'T]DW0W  
  A (36)articles of association 公司章程细则   V U~r~  
  A (37)assets 资产   [0H]L{yV  
  A (38)assets cover 资产保障   BOme`0A  
  A (39)asset value per share 每股资产价值   UB]]oC<  
  A (40)associated company 联营公司   \R,8xID_t  
  A (41)attainable standard 可达标准   *l)}o4-$  
^-,@D+eW  
 A (42)attributable profit 可归属利润   > QK"r7f/  
  A (43)audit 审计   XhmUtbs  
  A (44)audit report 审计报告   Wb;D9Z  
  A (45)auditing standards 审计准则   v\R-G  
  A (46)authorized share capital 额定股本   :z2G a  
  A (47)available hours 可用小时   V eLGxc  
  A (48)avoidable costs 可避免成本 #0c;2 }D  
  B (49)back-to-back loan 易币贷款   2Zr,@LC  
  B (50)backflush accounting 倒退成本计算   Rw|P$dbu  
  B (51)bad debts 坏帐   0F<$Zbe2B  
  B (52)bad debts ratio 坏帐比率   R_Uy.0=4  
  B (53)bank charges 银行手续费   MI>_wG5P@  
  B (54)bank overdraft 银行透支   w\ddC DZ  
  B (55)bank reconciliation 银行存款调节表   C /w]B[H  
  B (56)bank statement 银行对账单   SA{5A 1  
  B (57)bankruptcy 破产   3ZhuC".c  
  B (58)basis of apportionment 分摊基础   v_,'NA0  
  B (59)batch 批量   }r|$\ms  
  B (60)batch costing 分批成本计算   |b+CXEzo  
  B (61)beta factor B(市场)风险因素   Y``]66\Fp  
  B (62)bill 账单   U4h5K}j4  
  B (63)bill of exchange 汇票   < mp_[-c  
  B (64)bill of landing 提单   n4o}}tI  
  B (65)bill of materials 用料预计单   {`V ^V_  
  B (66)bill payable 应付票据   >~})O&t  
  B (67)bill receivable 应收票据   &e99P{\D  
  B (68)bin card 存货记录卡   Zo@  
  B (69)bonus 红利   #p k  
  B (70)book-keeping 薄记   =$#=w?~%  
  B (71)Boston classification 波士顿分类   N ZZc [P  
  B (72)breakeven chart 保本图   F_~A8y  
  B (73)breakeven point 保本点   .DHQJ|J-1  
  B (74)breaking-down time 复位时间   $J*lD -h-  
  B (75)budget 预算   Uwg*kJ3 H  
  B (76)budget center 预算中心   =$uSa7t#  
  B (77)budget cost allowance 预算成本折让   =a(]@8$!1  
  B (78)budget manual 预算手册   2!GyQ@&[W  
  B (79)budget period 预算期间   ) h=[7}|  
  B (80)budgetary control 预算控制   ;8yEhar  
  B (81)budgeted capacity 预算生产能力   yo :63CPP  
  B (82)burden 制造费用   ,&s%^I+CC  
  B (83)business center 经营中心   [!U! Z'i  
  B (84)business entity 营业个体   FLLfTkXdI  
  B (85)business unit 经营单位   Wx|De7*  
 B (86)buy-out management 管理性购买产权   b&*N  
  B (87)by-product 副产品 o`{^ptu1q  
  C (88)called-up share capital 催缴股本   bCV_jR+  
  C (89)capacity 生产能力   64t:  
  C (90)capacity ratios 生产能力比率   a$$aM2.2  
  C (91)capital 资本   O8/r-?4.  
  C (92)capital assets pricing model资本资产计价模式   l{hO"fzy  
  C (93)capital commitment 承诺资本   9]QHwa>_|2  
  C (94)capital employed 已运用的资本   d?N[bA  
  C (95)capital expenditure 资本支出   9ZI^R/ *Kc  
  C (96)capital expenditureauthorization 资本支出核准   \  `|  
  C (97)capital expenditure control 资本支出控制   G x{G}9  
  C (98)capital expenditure proposal资本支出申请   {gI%-  
  C (99)capital funding planning 资本基金筹集计划   ebhV;Q.  
  C (100)capital gain 资本收益   (B Ig  
  C (101)capital investment appraisal资本投资评估   C9n*?Mk:  
  C (102)capital maintenance 资本保全   [I78<IJc  
  C (103)capital resource planning 资本资源计划   @P<aTRy,f  
  C (104)capital surplus 资本盈余   .GIygU_  
  C (105)capital turnover 资本周转率   eJE!\ucS2W  
  C (106)card 记录卡   3 V$ \s8  
  C (107)cash 现金   A}_ 0iwG  
  C (108)cash account 现金账户   ;Hn>Ew  
  C (109)cash book 现金账薄   CQH^VTQ  
  C (110)cash cow 金牛产品   +<fT\Oq#  
  C (111)cash flow 现金流量   ~=?^v[T1  
  C (112)cash discounted 现金贴现   0](V@F"~  
  C (113)cash flow budget 现金流量预算   r:H.VAD  
  C (114)cash flow statement 现金流量表   x$.0 :jP/s  
  C (115)cash ledger 现金分类账   YqYobL*q/  
  C (116)cash limit 现金限额   rs,:pU  
  C (117)CCA 现时成本会计    Vsd4;  
  C (118)center 中心   vGchKN~_  
  C (119)changeover time 变更时间   /~pB_l  
  C (120)chartered entity 特许经济个体   "=yz}~,  
  C (121)cheque 支票   D;6C2>U~L  
  C (122)cheque register 支票登记薄   *kt%.wPJ  
  C (123)coin analysis 零钱分类   ESnir6HoU  
  C (124)classification 分类   Gk!CU"`sP  
  C (125)clock card 工时卡   X 1}U  
  C (126)code 代码   Cw h[R  
  C (127)commitment accounting 承诺确认会计   B !Z~jT  
  C (128)common cost 共同成本   AA[?a  
  C (129)company limited byguarantee 有限担保责任公司   p+16*f9,^  
C (130)company limited shares 股份有限公司   CmdPa!4)  
  C (131)competitive position 竞争能力状况   BKQwF *<V  
  C (132)concept 概念   j< }y(~  
  C (133)conglomerate 跨行业企业   +{WZpP},v  
  C (134)consistency concept 一致性概念   Kc+TcC  
  C (135)consolidated accounts 合并报表   v-}B T+  
  C (136)consolidation accounting 合并会计   `Db%:l^e  
  C (137)consortium 财团   U,Th-oU  
  C (138)contingency plan 应急计划   )Tw A?kj  
  C (139)contingent liabilities 或有负债   /~P4<1  
  C (140)continuous operation 连续生产   E+~1GKd  
  C (141)contra 抵消   `Wp y6o  
  C (142)contract cost 合同成本   8r48+_y3u  
  C (143)contract costing 合同成本计算   0xUn#&A~  
  C (144)contribution 贡献毛益   ET\rd5Po  
  C (145)contribution centre 贡献中心   UDV6 ##$  
  C (146)contribution chart 贡献图   4Q~++PKBe  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :+%Yul  
  C (148)contribution to salesration 贡献毛益对销售比率   GP_%. fO\M  
  C (149)control 控制   @[~j|YH}  
  C (150)control account 控制帐户   -P28pVX`  
  C (151)control limits 控制限度   p)s *Cw  
  C (152)controllability concept 可控制概念   rvPmd%nk-  
  C (153)controllable cost 可控制成本   Qk].^'\  
  C (154)conversion cost 加工成本   mg<S7+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #ib?6=sPC  
  C (156)corporate appraisal 公司评估   vue=K  
  C (157)corporate planning 公司计划   J1Oe`my  
  C (158)corporate social reporting 公司社会报告   " l>tFa  
  C (159)corporation 股份公司   a ~F\ 2`Q  
  C (160)cost 成本   {r:5\  
  C (161)cost account 成本帐户   F,@uYMQs  
  C (162)cost accounting 成本会计   bH.f4-.u>)  
  C (163)cost accounting manual 成本手册   c? >;UzM  
  C (164)cost accounts calendar 成本报表的日历时间   )No>Q :t  
  C (165)cost adjustment 成本调整   ~2O1$ou  
  C (166)cost allocation 成本分配   7kmd.<  
  C (167)cost apportionment 成本分摊   E<77Tj  
  C (168)cost attribution 成本归属   X9o6} %Y  
  C (169)cost audit 成本审计   ,9~qLQ0O  
  C (170)cost behaviour 成本性态   ~--F?KUnL  
  C (171)cost benefit analysis 成本效益分析   7:n OAN}%  
  C (172)cost center 成本中心   # f }ORA  
  C (173)cost driver 成本动因
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