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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}J7A5P  
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  1.audit   审计 ,3E9H&@j  
  2.attestation   鉴证 zS+_6s  
  3.credibility   可信赖程度 KL\]1YX  
  4.audit of financial statements 财务报表审计 "ZLujpZcG  
  5.agreed-upon procedures 执行商定程序 dT*8I0\+  
  6.high levels of assurance 高水平保证 bD;c>5t  
  7.compilation 编制 %1jApCJ  
  8.reliability 可靠性 EU"J'?  
  9.relevance 相关性 -S,xR5  
  10.professional skepticism 职业谨慎 WbP*kV{  
  11.objectivity 客观性 .&Ok53]b  
  12. professional competence 专业胜任能力 wz(D }N5  
  13.Senior/CPA-in-charge 项目经理 O9tgS@*Tv  
  14.audit engagement letter 业务约定书 e=%6\&q  
  15.recurring audit 连续审计 Lb} cjI:  
  16.the client 委托人 pRLs*/Bw  
  17.change CPA 更换注册会计 n%YG)5 ;  
  18.the existing CPA 现任注册会计师 hpVu   
  19.the successor CPA 后任注册会计师 SS/t8Y4W  
  20.the preceding CPA前任注册会计师 9x40  
  21.issue the audit report 出具审计报告 \<R.F  
  22.expert 专家 3Ta<7tEM  
  23.the board of directors 董事会 f8'$Mn,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HAr_z@#E  
  25.assess material misstatement risks评估重大错报风险 +\O[)\  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `bF] O"  
  27.a general knowledge of —— 初步了解―――的情况 8 K/o/  
  28.a more knowledge of—— 进一步了解的情况 w(xRL#%  
  29.the prior year‘s working papers 以前年度工作底稿 2og8VI  
  30.minutes of meeting 会议纪要 bG6<=^  
  31.business risks 经营风险 ^3:DeZf!u  
  32.appropriateness 适当性 f!"Y"g:@E  
  33.accounting estimate 会计估计 }_{QsPx9  
  34.management representations 管理层声明 sUP !'Av  
  35.going concern assumption 持续经营假设 a|v}L,  
  36.audit plan 审计计划 KZxA\,Y'5  
  37.significant audit areas 重点审计领域 ,LHQ@/}A C  
  38.error 错误 Y/1,%8n  
  39.fraud舞弊 V ^U1o[`  
  40.modified or additional procedures 修改或追加审计程序 23;e/Qr  
  41.misappropriation of assets 侵占资产 ]$vJK  
  42.transactions without substance 虚假交易 #1C~i}J1  
  43.unusual pressures 异常压力 ,t]qe  
  44.the suspected noncompliance 涉嫌存在违法行为 -MqWcB9&  
  45.materialiy 重要性 v8`)h<:W?  
  46.exceed the materiality level 超过重要性水平 "n3i (sZ  
  47.approach the materiality level 接近重要性水平 l^IPN 'O@  
  48.an acceptably low level 可接受水平 XI*_ti  
  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 iWN-X (  
  50.misstatements or omissions 错报或漏报 T"GuE[?a  
  51.aggregate 总计 iC{~~W6  
  52.subsequent events 期后事项 Q:x:k+O-  
  53.adjust the financial statements 调整财务报表 CY4_ =  
  54.perform additional audit procedures 实施追加的审计程序 D-8>?`n\  
  55.audit risk 审计风险 Gkr^uXNg#  
  56.detection risk 检查风险 L#`9# Q  
  57.inappropriate audit opinion 不适当的审计意见 PZdYkbj  
  58.material misstatement 重大的错报 |;-,(509  
  59.tolerable misstatement 可容忍错报 ^!*?vHx:  
  60.the acceptable level of detection risk 可接受的检查风险 ` tkd1M  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 IFX|"3[$  
  62.simall business 小规模企业 WLAJqmC]  
  63.accounting system 会计系统 #dLp<l)  
  64.test of control 控制测试 7 \ <4 LX  
  65.walk-through test 穿行测试 |m%M$^sZ}  
  66.communication 沟通 V+dfV`*k  
  67.flow chart 流程图 `FImi9%F  
  68.reperformance of internal control 重新执行 I>27U<PX  
  69.audit evidence 审计证据 J L9d&7-  
  70.substantive procedures 实质性程序 S%ri/}qI[{  
  71.assertions 认定 LaE;{jY  
  72.esistence 存在 toipEp<ci  
  73.occurrence 发生 3"gifE  
  74.completeness 完整性 %(-YOTDr  
  75.rights and obligations 权利和义务 9rb/hkX&  
  76.valuation and allocation 计价和分摊 ^/W 7Xd(s  
  77.cutoff 截止 {I |k@  
  78.accuracy 准确性  afEp4(X~  
  79.classification 分类 kC R)k=*  
  80.inspection 检查 16\U'<  
  81.supervision of counting 监盘 {/BEO=8q2  
  82.observation 观察 c= 2e?  
  83.confirmation 函证 ] %*970  
  84.computation 计算 ~^.&np h  
  85.analytical procedures 分析程序 QD:0iD?  
  86.vouch 核对 Y\ T*8\h_[  
  87.trace 追查 xQ7n$.?y@  
  88.audit sampling 审计抽样 ED/-,>[f  
  89.error 误差 %uGA+ \b  
  90.expected error 预期误差 zJMKgw,i*  
  91.population 总体 ;f-|rC_"  
  92.sampling risk 抽样风险 )).;p_nLZ  
  93.non- sampling risk 非抽样风险 O#7ldF(  
  94.sampling unit 抽样单位 +k"dN^K]D  
  95.statistical sampling 统计抽样 \i-jME(sN  
  96.tolerable error 可容忍误差  &1Fcwj  
  97.the risk of under reliance 信赖不足风险 bq4H4?j  
  98.the risk of over reliance 信赖过度风险 b,a\`%m}  
  99.the risk of incorrect rejection 误拒风险 lkg-l<c\J  
  100. the risk of incorrect acceptance 误受风险 u,F d[[t  
  101.working trial balance 试算平衡表 U!a"r8u|8q  
  102.index and cross-referencing 索引和交叉索引 %:o@IRTRU  
  103.cash receipt 现金收入 Z"? AaD[  
  104.cash disbursement 现金支出 t%z7#}9$  
  105.bank statement 银行对账单 *:.0c  
  106.bank reconciliation 银行存款余额调节表 ) Q=G&  
  107.balance sheet date 资产负债表日 *vhm  
  108.net realizable value 可变现净值 Wsz='@XvB  
  109.storeroom 仓库 fnnwe2aso  
  110.sale invoice 销售发票 f 5i`B*/  
  111.price list 价目表 z K8#gif@  
  112.positive confirmation request 积极式询证函 }WGi9\9T&  
  113.negative confirmation request 消极式询证函 ~+7yi4(i  
  114.purchase requisition 请购单 gSj-~k P  
  115.receiving report 验收报告 YY!(/<VI  
  116.gross margin 毛利 +lha^){  
  117.manufacturing overhead 制造费用 &up/`8   
  118.material requisition 领料单 0D#!!r ;  
  119.inventory-taking 存货盘点 r-YQsu&  
  120.bond certificate 债券 *gz{:}NX  
  121.stock certificate 股票 e+R.0E  
  122.audit report 审计报告 5,AQ~_,'\  
  123.entity 被审计单位 H5RHA^p|  
  124.addressee of the audit report 审计报告的收件人 rF0zGNH  
  125.unqualified opinion 无保留意见 !CBx$1z  
  126.qualified opinion 保留意见 \S7 OC   
  127.disclaimer of opinion 无法表示意见 2K*-uT#$~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h/TPd]  
  A (2)absorbed overhead 已吸收制造费用 ^}1RDdQ"U  
  A (3)absorption costing 吸收成本计算 a3c4 #'c|D  
  A (4)account 账户,报表   ex!^&7Q(  
  A (5)accounting postulate 会计假设   Bhq(bV  
  A (6)accounting series release 会计公告文件   x>8f#B\Mr  
  A (7)accounting valuation 会计计价   ,Vs:Lle  
  A (8)account sale 承销清单 Zc4h jg  
  A (9)accountability concept 经营责任概念   pO+1?c43  
  A (10)accountancy 会计职业   c?R.SBr,'  
  A (11)accountant 会计师   8&C (0H]1  
  A (12)accounting 会计   +~fu-%,k  
  A (13)agency cost 代理成本   J$I1 *~I4v  
  A (14)accounting bases 会计基础   o mjLQp[%  
  A (15)accounting manual 会计手册   :ZP3$Dp  
  A (16)accounting period 会计期间   ygf qP  
  A (17)accounting policies 会计方针   Fcr@Un'  
  A (18)accounting rate of return 会计报酬率   >A,WXzAK}S  
  A (19)accounting reference date 会计参照日   Wq9s[)F"Z  
  A (20)accounting reference period 会计参照期间   >Ed^dsb&  
  A (21)accrual concept 应计概念   x b0+4w|  
  A (22)accrual expenses 应计费用   rbtV,Y  
  A (23)acid test ration 速动比率(酸性测试比率)   5nj~RUK  
  A (24)acquisition 购置   % 9D@W*Z  
  A (25)acquisition accounting 收购会计   ^w12k2a  
  A (26)activity based accounting 作业基础成本计算   RrZjC  
  A (27)adjusting events 调整事项   ;ZqFrHI M`  
  A (28)administrative expenses 行政管理费   ?@#}%<yEq  
  A (29)advice note 发货通知   654%X(:q  
  A (30)amortization 摊销   C95,!q  
  A (31)analytical review 分析性检查   3QHZC0AY  
  A (32)annual equivalent cost 年度等量成本法   1 I+5  
  A (33)annual report and accounts 年度报告和报表   }[DAk~  
  A (34)appraisal cost 检验成本   O^xt  
  A (35)appropriation account 盈余分配账户   aXJe"IT.u  
  A (36)articles of association 公司章程细则   7}x-( {bqy  
  A (37)assets 资产   ]s -6GT  
  A (38)assets cover 资产保障   `P5"5N\h  
  A (39)asset value per share 每股资产价值   u9gr@06  
  A (40)associated company 联营公司   m5p~>]}fYF  
  A (41)attainable standard 可达标准   OX`n`+^D  
Km nr }Lp9  
 A (42)attributable profit 可归属利润   ^`!Daqk  
  A (43)audit 审计   ". 0W8=  
  A (44)audit report 审计报告   h^0mjdSp,  
  A (45)auditing standards 审计准则   VxFy[rP  
  A (46)authorized share capital 额定股本   h[8y$.YsC  
  A (47)available hours 可用小时    j%}Jl  
  A (48)avoidable costs 可避免成本 J9 =gv0  
  B (49)back-to-back loan 易币贷款   @ tIB'|O  
  B (50)backflush accounting 倒退成本计算   i`SF<)M(  
  B (51)bad debts 坏帐   f5a](&  
  B (52)bad debts ratio 坏帐比率   b tu:@s8ci  
  B (53)bank charges 银行手续费   HxMsH5;  
  B (54)bank overdraft 银行透支   yn#h$o<  
  B (55)bank reconciliation 银行存款调节表   W$JA4O>b  
  B (56)bank statement 银行对账单   uf^:3{1  
  B (57)bankruptcy 破产   Ds X>xzM  
  B (58)basis of apportionment 分摊基础   }m H>lN  
  B (59)batch 批量   ?W n(ciO  
  B (60)batch costing 分批成本计算   `aUp&8{  
  B (61)beta factor B(市场)风险因素   ]2(c$R  
  B (62)bill 账单   g= C<E2'i*  
  B (63)bill of exchange 汇票   % 8L<KJd  
  B (64)bill of landing 提单   Pp/{keEye  
  B (65)bill of materials 用料预计单   ,2TqzU;  
  B (66)bill payable 应付票据   [KH?5 C  
  B (67)bill receivable 应收票据   mvgm o  
  B (68)bin card 存货记录卡   K|G $s  
  B (69)bonus 红利   ~&}O|B()  
  B (70)book-keeping 薄记   1955(:I  
  B (71)Boston classification 波士顿分类   HUC2RM?FN  
  B (72)breakeven chart 保本图    {K9E% ,w  
  B (73)breakeven point 保本点   MQ*#oVqv  
  B (74)breaking-down time 复位时间   PBL^xlg  
  B (75)budget 预算   #& wgsGV8C  
  B (76)budget center 预算中心   )!d1<p3  
  B (77)budget cost allowance 预算成本折让   doc  
  B (78)budget manual 预算手册   TyWy5J< :+  
  B (79)budget period 预算期间   ' D&G~$  
  B (80)budgetary control 预算控制   h,>L(=c$O  
  B (81)budgeted capacity 预算生产能力   A7C+&I!L  
  B (82)burden 制造费用   2 mZ/ 3u  
  B (83)business center 经营中心   3- bcY4  
  B (84)business entity 营业个体   gJ.6m&+  
  B (85)business unit 经营单位   @WHd(ka!  
 B (86)buy-out management 管理性购买产权   IBkH+j  
  B (87)by-product 副产品 X=pt}j,QrP  
  C (88)called-up share capital 催缴股本   ;n!X% S<z*  
  C (89)capacity 生产能力   {0e{!v  
  C (90)capacity ratios 生产能力比率   8uxFXQ  
  C (91)capital 资本   UWp8I)p!\O  
  C (92)capital assets pricing model资本资产计价模式   z,|%? 1  
  C (93)capital commitment 承诺资本   vB5iG|b}  
  C (94)capital employed 已运用的资本   ~5uNw*H  
  C (95)capital expenditure 资本支出   ~{YgM/c|dt  
  C (96)capital expenditureauthorization 资本支出核准   4p8jV*:@{  
  C (97)capital expenditure control 资本支出控制    #U52\3G  
  C (98)capital expenditure proposal资本支出申请   ?0NSjK5ma  
  C (99)capital funding planning 资本基金筹集计划    kA<r:/  
  C (100)capital gain 资本收益   K=x1m M+RK  
  C (101)capital investment appraisal资本投资评估   +)JqEwCrq  
  C (102)capital maintenance 资本保全   T(UYlLe  
  C (103)capital resource planning 资本资源计划   1K9?a;.  
  C (104)capital surplus 资本盈余   }pnFJ  
  C (105)capital turnover 资本周转率   s|r7DdI  
  C (106)card 记录卡   9! HMQ  
  C (107)cash 现金   $Ds]\j*  
  C (108)cash account 现金账户   Kw0V4UF  
  C (109)cash book 现金账薄   DD 5EHJR  
  C (110)cash cow 金牛产品   ]8>UII,US  
  C (111)cash flow 现金流量   MD4 j~q\ g  
  C (112)cash discounted 现金贴现   eBTedSM?t  
  C (113)cash flow budget 现金流量预算   2{kfbm-89t  
  C (114)cash flow statement 现金流量表   *rz(}(r  
  C (115)cash ledger 现金分类账   'lsq3!d.  
  C (116)cash limit 现金限额   ;9p5YxD  
  C (117)CCA 现时成本会计   ,DuZMGg  
  C (118)center 中心   ICbdKgLz  
  C (119)changeover time 变更时间   /B@% p q  
  C (120)chartered entity 特许经济个体   qb> r\bc  
  C (121)cheque 支票   mUyv+n,  
  C (122)cheque register 支票登记薄   m2uML*&O5K  
  C (123)coin analysis 零钱分类   L +rySP  
  C (124)classification 分类   FP9<E93br  
  C (125)clock card 工时卡   OO\biYh o  
  C (126)code 代码   +.#S[G  
  C (127)commitment accounting 承诺确认会计   hf^`at  
  C (128)common cost 共同成本   ENXW#{N.v  
  C (129)company limited byguarantee 有限担保责任公司   y8*@dRrq  
C (130)company limited shares 股份有限公司   W/r?0E  
  C (131)competitive position 竞争能力状况   #X@<U <R  
  C (132)concept 概念   _2X6bIE  
  C (133)conglomerate 跨行业企业   ~q?"w:@;x  
  C (134)consistency concept 一致性概念   7R<u=U  
  C (135)consolidated accounts 合并报表   bOSYr<R&  
  C (136)consolidation accounting 合并会计   wJos'aTmE  
  C (137)consortium 财团   '"]>`=R  
  C (138)contingency plan 应急计划   zHoO?tGf  
  C (139)contingent liabilities 或有负债   ";?C4%L  
  C (140)continuous operation 连续生产   aRO_,n9  
  C (141)contra 抵消   )-?uX.E{  
  C (142)contract cost 合同成本   a.}:d30   
  C (143)contract costing 合同成本计算   MZMS ?}.2  
  C (144)contribution 贡献毛益   E}b> 7L&w  
  C (145)contribution centre 贡献中心   &>zy_)  
  C (146)contribution chart 贡献图   ?^48Zq6wM  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \LoSUl i  
  C (148)contribution to salesration 贡献毛益对销售比率   $Y 4ch ko  
  C (149)control 控制   @t; O"q'|  
  C (150)control account 控制帐户   0]eh>ab>  
  C (151)control limits 控制限度   {uwk[f{z  
  C (152)controllability concept 可控制概念   `YmI'  
  C (153)controllable cost 可控制成本   J'&B:PZObB  
  C (154)conversion cost 加工成本   kLPO+lg+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   AY/-j$5+?  
  C (156)corporate appraisal 公司评估   wO_pcNYZ8  
  C (157)corporate planning 公司计划   ^I'Lw  
  C (158)corporate social reporting 公司社会报告   }Cmj(k`~  
  C (159)corporation 股份公司   JM+sHHs  
  C (160)cost 成本   uU[[[ LQq  
  C (161)cost account 成本帐户   $-fjrQ  
  C (162)cost accounting 成本会计   +NLQYuN  
  C (163)cost accounting manual 成本手册   1YIux,2\  
  C (164)cost accounts calendar 成本报表的日历时间   f}lT|.)?VD  
  C (165)cost adjustment 成本调整   ,LW(mdIe(  
  C (166)cost allocation 成本分配   76IALJ00V  
  C (167)cost apportionment 成本分摊   *`g-gk  
  C (168)cost attribution 成本归属   @u"kX2>Eq  
  C (169)cost audit 成本审计   R(/[NvUb  
  C (170)cost behaviour 成本性态   r>Qyc  
  C (171)cost benefit analysis 成本效益分析   w*6!?=jP  
  C (172)cost center 成本中心   ,O g[[0g  
  C (173)cost driver 成本动因
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