论坛风格切换切换到宽版
  • 2037阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Tb!FO"o  
Re s4;C  
注会《审计》英语常用词汇 6E2#VT>@/  
`(/xj{"Fr}  
;U3K@_  
  1.audit   审计 VUOe7c=  
  2.attestation   鉴证 s@E) =;!  
  3.credibility   可信赖程度 >[&ser  
  4.audit of financial statements 财务报表审计 7'gk=MQc  
  5.agreed-upon procedures 执行商定程序 QX42^]({;c  
  6.high levels of assurance 高水平保证 BY9Z}/{j  
  7.compilation 编制 96S$Y~G# &  
  8.reliability 可靠性 ,g4T>7`&U%  
  9.relevance 相关性 v(6[z)A0  
  10.professional skepticism 职业谨慎 ~pHuh#>  
  11.objectivity 客观性 :9e4(7~ona  
  12. professional competence 专业胜任能力 l](!2a=[  
  13.Senior/CPA-in-charge 项目经理 I%($,kd}s  
  14.audit engagement letter 业务约定书 W*?qOq {  
  15.recurring audit 连续审计 A H=%6oT2  
  16.the client 委托人 m2&Vm~Py6b  
  17.change CPA 更换注册会计 HCx0'|J  
  18.the existing CPA 现任注册会计师 Mf !S'\  
  19.the successor CPA 后任注册会计师 RR|X4h0.  
  20.the preceding CPA前任注册会计师 `sA xk  
  21.issue the audit report 出具审计报告 ^*+j7A.n  
  22.expert 专家 ~Ye nH  
  23.the board of directors 董事会 Q`{Vs:8X  
  24.knowledge of the entity‘ s business 了解被审计单位情况  8hYl73#  
  25.assess material misstatement risks评估重大错报风险 &M tF  
  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 @ 'c(q=K;  
  27.a general knowledge of —— 初步了解―――的情况 l5]R*mR  
  28.a more knowledge of—— 进一步了解的情况 WYP\J1sy  
  29.the prior year‘s working papers 以前年度工作底稿 #s ' `bF^  
  30.minutes of meeting 会议纪要 N<<O(r  
  31.business risks 经营风险 /0!.u[t)~  
  32.appropriateness 适当性 J1 w3g,  
  33.accounting estimate 会计估计  E(wS6  
  34.management representations 管理层声明 {NcJL< ;tS  
  35.going concern assumption 持续经营假设 :hcOceNz  
  36.audit plan 审计计划 l8:!{I?s=  
  37.significant audit areas 重点审计领域 _yF@k~ h  
  38.error 错误 /sn }Q-Zy2  
  39.fraud舞弊 ^6Zx-Mf\  
  40.modified or additional procedures 修改或追加审计程序 bSn={O"M  
  41.misappropriation of assets 侵占资产 hsJ^Au=})w  
  42.transactions without substance 虚假交易 HR?bnkv|id  
  43.unusual pressures 异常压力 f,|;eF-Z  
  44.the suspected noncompliance 涉嫌存在违法行为 K4H27SH  
  45.materialiy 重要性 BG)zkn$  
  46.exceed the materiality level 超过重要性水平 wWSw0 H/  
  47.approach the materiality level 接近重要性水平 W7(5z  
  48.an acceptably low level 可接受水平 C1(RgY|  
  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 %%I:L~c  
  50.misstatements or omissions 错报或漏报 T!Tp:&O-  
  51.aggregate 总计 [z"oi'"fQ  
  52.subsequent events 期后事项 p!)PbSw#  
  53.adjust the financial statements 调整财务报表 dcTZL$  
  54.perform additional audit procedures 实施追加的审计程序 |eg8F$WU  
  55.audit risk 审计风险 hN*v|LFf1  
  56.detection risk 检查风险 e>6W ^ )  
  57.inappropriate audit opinion 不适当的审计意见 Z\]LG4N?  
  58.material misstatement 重大的错报 qx9; "Ut  
  59.tolerable misstatement 可容忍错报 wAgV evE  
  60.the acceptable level of detection risk 可接受的检查风险 j^v<rCzc (  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m5a'Vs  
  62.simall business 小规模企业  >|gXE>  
  63.accounting system 会计系统 9$qw&j[  
  64.test of control 控制测试 NH:Bdl3  
  65.walk-through test 穿行测试 { .0I!oWv  
  66.communication 沟通 V$:%CIn  
  67.flow chart 流程图 \zBZ$5 rE  
  68.reperformance of internal control 重新执行 $P)-o?eer  
  69.audit evidence 审计证据 &U CtyCz  
  70.substantive procedures 实质性程序 tUW^dGo.  
  71.assertions 认定 nv7)X2jja  
  72.esistence 存在 k]P'D .  
  73.occurrence 发生 @MoCEtt  
  74.completeness 完整性 b$pCp`/MT  
  75.rights and obligations 权利和义务 H#WqO<<v  
  76.valuation and allocation 计价和分摊 6 {F#_.  
  77.cutoff 截止 bD3d T>(+  
  78.accuracy 准确性 :oYSvK7>  
  79.classification 分类 ?' mP`9I  
  80.inspection 检查 a+CJJ3 T-  
  81.supervision of counting 监盘 : ;hm^m]Y  
  82.observation 观察 t$p%UyVE  
  83.confirmation 函证 QNv5CQ&  
  84.computation 计算 AAuwE&Gg  
  85.analytical procedures 分析程序 n{qVF#N_  
  86.vouch 核对 0,):;O I  
  87.trace 追查 tNOOaj9mw  
  88.audit sampling 审计抽样 R<hsG%BS(D  
  89.error 误差 UF\k0oLz  
  90.expected error 预期误差 ,J<+Wxz  
  91.population 总体 m;IKV,  
  92.sampling risk 抽样风险 <VQ@I  
  93.non- sampling risk 非抽样风险 blP8"(U  
  94.sampling unit 抽样单位 cRCji^,KJ  
  95.statistical sampling 统计抽样 qI tbY%  
  96.tolerable error 可容忍误差 8/y8tMm]  
  97.the risk of under reliance 信赖不足风险 ^JY:$)4["  
  98.the risk of over reliance 信赖过度风险 @Jlsx0i}}  
  99.the risk of incorrect rejection 误拒风险 QW_v\GHx  
  100. the risk of incorrect acceptance 误受风险 Zs;c0T ">  
  101.working trial balance 试算平衡表 hYA1N&yz@  
  102.index and cross-referencing 索引和交叉索引 q1 BpE8  
  103.cash receipt 现金收入 _{}^]ZB  
  104.cash disbursement 现金支出 .<YfnW5/K  
  105.bank statement 银行对账单 -]YsiE?r  
  106.bank reconciliation 银行存款余额调节表 a W;)-0+  
  107.balance sheet date 资产负债表日 h+cOOm-)  
  108.net realizable value 可变现净值 )(1tDQ`L>  
  109.storeroom 仓库 /Tw $} 8  
  110.sale invoice 销售发票 C.H(aX)7  
  111.price list 价目表 }s#4m  
  112.positive confirmation request 积极式询证函 Gg:W%&#  
  113.negative confirmation request 消极式询证函 !+YSc&R_fW  
  114.purchase requisition 请购单 CPY|rV  
  115.receiving report 验收报告 RUut7[r  
  116.gross margin 毛利 naeppBo  
  117.manufacturing overhead 制造费用 nDLiER;U  
  118.material requisition 领料单 !wKNYe  
  119.inventory-taking 存货盘点 8{7'w|/;.{  
  120.bond certificate 债券 9I#a{%A:  
  121.stock certificate 股票 Y[m*  
  122.audit report 审计报告 An,TunX  
  123.entity 被审计单位 &t'P>6)  
  124.addressee of the audit report 审计报告的收件人 G[fg!vig#7  
  125.unqualified opinion 无保留意见 `d x.<R#,  
  126.qualified opinion 保留意见 46 |LIc }  
  127.disclaimer of opinion 无法表示意见 X)c0 y3hk  
  128.adverse opinion 否定意见
o?3C-A|  
B < H D  
A (1)ABC 作业基础成本计算   Y8fel2;  
  A (2)absorbed overhead 已吸收制造费用 U D5hk  
  A (3)absorption costing 吸收成本计算 U9%^gC  
  A (4)account 账户,报表   1pN8,[hyR7  
  A (5)accounting postulate 会计假设   k>E/)9%ep2  
  A (6)accounting series release 会计公告文件   )sK _k U{\  
  A (7)accounting valuation 会计计价   & ##JZ  
  A (8)account sale 承销清单 [Z1,~(3  
  A (9)accountability concept 经营责任概念   9/R=_y-  
  A (10)accountancy 会计职业    xG'F  
  A (11)accountant 会计师   3 XUsw1,[  
  A (12)accounting 会计   N~(?g7  
  A (13)agency cost 代理成本   ]*{tno  
  A (14)accounting bases 会计基础   w'mn O'%  
  A (15)accounting manual 会计手册   wqX!7rD/g)  
  A (16)accounting period 会计期间   92*"3)  
  A (17)accounting policies 会计方针   k4"O} jQO  
  A (18)accounting rate of return 会计报酬率   `#j; \  
  A (19)accounting reference date 会计参照日   3YEw7GIO-  
  A (20)accounting reference period 会计参照期间   >bO}sx1?  
  A (21)accrual concept 应计概念   5<oV>|*@{  
  A (22)accrual expenses 应计费用   xR&Le/3+  
  A (23)acid test ration 速动比率(酸性测试比率)   !\\1#:*_W  
  A (24)acquisition 购置   j<w5xY  
  A (25)acquisition accounting 收购会计   ),-MrL8c%  
  A (26)activity based accounting 作业基础成本计算   e\*N Lj_(  
  A (27)adjusting events 调整事项   q~xs4?n1U  
  A (28)administrative expenses 行政管理费   yoBR'$-=  
  A (29)advice note 发货通知   >[P`$XkXd4  
  A (30)amortization 摊销   DM(c :+K-  
  A (31)analytical review 分析性检查   r#6djs1  
  A (32)annual equivalent cost 年度等量成本法   sB'~=1m^  
  A (33)annual report and accounts 年度报告和报表   CraD   
  A (34)appraisal cost 检验成本   x!?$y_t  
  A (35)appropriation account 盈余分配账户   IBh?vh  
  A (36)articles of association 公司章程细则   ^VjF W  
  A (37)assets 资产   4L&Rs;  
  A (38)assets cover 资产保障   M-C>I;a  
  A (39)asset value per share 每股资产价值   9t&m\J >8;  
  A (40)associated company 联营公司   f!cYLU1e@  
  A (41)attainable standard 可达标准   KU.F4I8}q  
g6.Tx]?b$  
 A (42)attributable profit 可归属利润   h$$i@IO0  
  A (43)audit 审计   mnq1WU;<  
  A (44)audit report 审计报告   (<Kf  
  A (45)auditing standards 审计准则   73+)> "x>  
  A (46)authorized share capital 额定股本   v)v`896S`  
  A (47)available hours 可用小时   l9{.~]V  
  A (48)avoidable costs 可避免成本 7x(z  
  B (49)back-to-back loan 易币贷款   b5^-q c6X  
  B (50)backflush accounting 倒退成本计算   s { 0c .M  
  B (51)bad debts 坏帐   9aY}+hgb#  
  B (52)bad debts ratio 坏帐比率   z'k@$@:0XD  
  B (53)bank charges 银行手续费   Twk,R. O  
  B (54)bank overdraft 银行透支   "!PN+gB  
  B (55)bank reconciliation 银行存款调节表   %9T|"\  
  B (56)bank statement 银行对账单   ?T8^tGD[  
  B (57)bankruptcy 破产   2P?|'U  
  B (58)basis of apportionment 分摊基础    <+p{U(  
  B (59)batch 批量   a]?o"{{+  
  B (60)batch costing 分批成本计算   ;:w0%>X^  
  B (61)beta factor B(市场)风险因素   CVGQ<,KVW  
  B (62)bill 账单   SbD B[O%  
  B (63)bill of exchange 汇票   "jP{m; p  
  B (64)bill of landing 提单   Uc]sWcR  
  B (65)bill of materials 用料预计单   E~c>LF_]Q  
  B (66)bill payable 应付票据   o[ 4e_ @E  
  B (67)bill receivable 应收票据   %d#j%=  
  B (68)bin card 存货记录卡   p4wx&VLi  
  B (69)bonus 红利   7[YulC-pH  
  B (70)book-keeping 薄记   Uk0 0lPG.U  
  B (71)Boston classification 波士顿分类   |OO2>(Fj  
  B (72)breakeven chart 保本图   ko`KAU<T_  
  B (73)breakeven point 保本点   R9^R G-x  
  B (74)breaking-down time 复位时间   I?Q[ZH:M  
  B (75)budget 预算   s )7sgP  
  B (76)budget center 预算中心   T1YbF/M'  
  B (77)budget cost allowance 预算成本折让   )'axJ  
  B (78)budget manual 预算手册   ^wb$wtL('  
  B (79)budget period 预算期间   PsyXt5Dk  
  B (80)budgetary control 预算控制   m4'x>Z  
  B (81)budgeted capacity 预算生产能力   }x?2txuu  
  B (82)burden 制造费用   .=/TT|eMS  
  B (83)business center 经营中心   ^<+V[ =X  
  B (84)business entity 营业个体   }+GIrEDI d  
  B (85)business unit 经营单位   Bx ru7E"  
 B (86)buy-out management 管理性购买产权   DM3 %+ xY  
  B (87)by-product 副产品 &&`-A6`p  
  C (88)called-up share capital 催缴股本   e<HHgC#J  
  C (89)capacity 生产能力   fO 6Jug  
  C (90)capacity ratios 生产能力比率   KDJ-IXoU  
  C (91)capital 资本   V})b.\"F  
  C (92)capital assets pricing model资本资产计价模式   p JM&R<i:  
  C (93)capital commitment 承诺资本   ]"VxEpqhM  
  C (94)capital employed 已运用的资本   ZRj&k9D^U  
  C (95)capital expenditure 资本支出   *n2le7  
  C (96)capital expenditureauthorization 资本支出核准   t}f,j^`e  
  C (97)capital expenditure control 资本支出控制   t4r%EP|Zt  
  C (98)capital expenditure proposal资本支出申请   i'uSu8$'*  
  C (99)capital funding planning 资本基金筹集计划   .%x%(olf  
  C (100)capital gain 资本收益   NrWgaPO)i  
  C (101)capital investment appraisal资本投资评估   "4/J4'-   
  C (102)capital maintenance 资本保全   EOzw&M];r  
  C (103)capital resource planning 资本资源计划   6"u"B-cz  
  C (104)capital surplus 资本盈余   .dTXC'  
  C (105)capital turnover 资本周转率   p [7?0 (  
  C (106)card 记录卡   {9<c*0l  
  C (107)cash 现金   Xx e07J~  
  C (108)cash account 现金账户   roHJ$~q?  
  C (109)cash book 现金账薄   @ACq:+/Q c  
  C (110)cash cow 金牛产品   ,w$:=;i  
  C (111)cash flow 现金流量   q?bKh*48  
  C (112)cash discounted 现金贴现   Hm 17El68  
  C (113)cash flow budget 现金流量预算   y}GFtRNG  
  C (114)cash flow statement 现金流量表   @Avve8S  
  C (115)cash ledger 现金分类账   P8n |MN  
  C (116)cash limit 现金限额   KU*XRZu)  
  C (117)CCA 现时成本会计   lka Wwjv_D  
  C (118)center 中心   ,^uQw/  
  C (119)changeover time 变更时间   -^&NwLEv=  
  C (120)chartered entity 特许经济个体   P|QM0GI  
  C (121)cheque 支票   b+e9Pi*\  
  C (122)cheque register 支票登记薄   v)%0`%nSR  
  C (123)coin analysis 零钱分类   0^ >b=a  
  C (124)classification 分类   4O:y ?D/e  
  C (125)clock card 工时卡   bSj-xxB]e  
  C (126)code 代码   }ISc^W) t  
  C (127)commitment accounting 承诺确认会计   ytyB: # J  
  C (128)common cost 共同成本   v&8s>~i`K  
  C (129)company limited byguarantee 有限担保责任公司   '0 J*9  
C (130)company limited shares 股份有限公司   a?8boN(  
  C (131)competitive position 竞争能力状况   (svKq(X  
  C (132)concept 概念   vMeB2r<  
  C (133)conglomerate 跨行业企业   ]jgMN7  
  C (134)consistency concept 一致性概念   dd:vQOF;  
  C (135)consolidated accounts 合并报表   :fA|J!^b[  
  C (136)consolidation accounting 合并会计   QHgkfo  
  C (137)consortium 财团   JXF0}T)C  
  C (138)contingency plan 应急计划   L^x h5{  
  C (139)contingent liabilities 或有负债   't3&,:Y  
  C (140)continuous operation 连续生产   BKk+<#Ti  
  C (141)contra 抵消   g1&>.V}!  
  C (142)contract cost 合同成本   lAJ P X  
  C (143)contract costing 合同成本计算   |}isSCt  
  C (144)contribution 贡献毛益   )8*}-z  
  C (145)contribution centre 贡献中心   Ff&k K5} q  
  C (146)contribution chart 贡献图   *~Sv\L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @!p0<&R@x  
  C (148)contribution to salesration 贡献毛益对销售比率   c)4L3W-x=  
  C (149)control 控制   IH3Nkpsg  
  C (150)control account 控制帐户   =+w!fy  
  C (151)control limits 控制限度   g+3_ $qIQ+  
  C (152)controllability concept 可控制概念   !Wz4BBU8o  
  C (153)controllable cost 可控制成本   V-k x=M"k  
  C (154)conversion cost 加工成本   ,C0D|q4/!.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3wN{k\n s  
  C (156)corporate appraisal 公司评估   W?<<al*  
  C (157)corporate planning 公司计划   __|Y59J%  
  C (158)corporate social reporting 公司社会报告   !24PJ\~I  
  C (159)corporation 股份公司   K8RV=3MBLD  
  C (160)cost 成本   9Xh1i`.D  
  C (161)cost account 成本帐户   *> E_lWW.  
  C (162)cost accounting 成本会计   cyBm,!  
  C (163)cost accounting manual 成本手册   l4*vM  
  C (164)cost accounts calendar 成本报表的日历时间   |o<c`:;kt  
  C (165)cost adjustment 成本调整   Of m0{c=  
  C (166)cost allocation 成本分配   rUh2[z8:  
  C (167)cost apportionment 成本分摊   D-LQQ{!D5  
  C (168)cost attribution 成本归属   eL88lV]I  
  C (169)cost audit 成本审计   y 'Ah*h  
  C (170)cost behaviour 成本性态   mjKu\7 F  
  C (171)cost benefit analysis 成本效益分析   zx7A}rs3oX  
  C (172)cost center 成本中心   </!GU*  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个