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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 &^UT  
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  1.audit   审计 /F$E)qN7n  
  2.attestation   鉴证 eZ oAy[  
  3.credibility   可信赖程度 4VHWoN"U  
  4.audit of financial statements 财务报表审计 ~<.{z]*O  
  5.agreed-upon procedures 执行商定程序 J-|&[-Z  
  6.high levels of assurance 高水平保证 3(Ns1/;?,  
  7.compilation 编制 5hH LC7tT9  
  8.reliability 可靠性 yH(3 m#  
  9.relevance 相关性 ?KB] /gT^  
  10.professional skepticism 职业谨慎 !|W.YbS  
  11.objectivity 客观性 sf0\#Q  
  12. professional competence 专业胜任能力 ]K3bDU~  
  13.Senior/CPA-in-charge 项目经理 !4a#);`G  
  14.audit engagement letter 业务约定书 C2aA])7 D  
  15.recurring audit 连续审计 ? 'qyI^m@  
  16.the client 委托人 8 (Q|[  
  17.change CPA 更换注册会计 m*L5xxc!  
  18.the existing CPA 现任注册会计师 =van<l4b#n  
  19.the successor CPA 后任注册会计师 !{4'=+  
  20.the preceding CPA前任注册会计师 E/hT/BOPK  
  21.issue the audit report 出具审计报告 Z l;TS%$  
  22.expert 专家  m^\&v0  
  23.the board of directors 董事会 S&'?L0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?@z/#3b  
  25.assess material misstatement risks评估重大错报风险 !PA><F  
  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 Lu~E5 ,  
  27.a general knowledge of —— 初步了解―――的情况 K^6d_b&  
  28.a more knowledge of—— 进一步了解的情况 \#PZZH%  
  29.the prior year‘s working papers 以前年度工作底稿 OkAgO3>Y/  
  30.minutes of meeting 会议纪要 op@=0d??  
  31.business risks 经营风险 bsm/y+R  
  32.appropriateness 适当性 QI'-I\Co  
  33.accounting estimate 会计估计 hH9~.4+*`g  
  34.management representations 管理层声明 ,J '_Vi  
  35.going concern assumption 持续经营假设 =k*XGbU  
  36.audit plan 审计计划 LzJ`@0RrX  
  37.significant audit areas 重点审计领域 !MrQ-B(  
  38.error 错误 /k[8xb  
  39.fraud舞弊 p>O/H1US;  
  40.modified or additional procedures 修改或追加审计程序 <@# g2b  
  41.misappropriation of assets 侵占资产 )+"5($~  
  42.transactions without substance 虚假交易 +?W4ac1  
  43.unusual pressures 异常压力 hj&~Dn(  
  44.the suspected noncompliance 涉嫌存在违法行为 F\hVunPVx  
  45.materialiy 重要性 P^# 4m  
  46.exceed the materiality level 超过重要性水平 '=O1n H<  
  47.approach the materiality level 接近重要性水平 (/0dtJ  
  48.an acceptably low level 可接受水平 tot~\ S  
  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 (c& %1bJ  
  50.misstatements or omissions 错报或漏报 e/_QS}OA  
  51.aggregate 总计 5]GgjQ  
  52.subsequent events 期后事项 Q% d1O  
  53.adjust the financial statements 调整财务报表 ,2 rfN"o  
  54.perform additional audit procedures 实施追加的审计程序 Ozhn`9L+1!  
  55.audit risk 审计风险 z@ J>A![m  
  56.detection risk 检查风险 9=j)g  
  57.inappropriate audit opinion 不适当的审计意见 :h |]j[2p  
  58.material misstatement 重大的错报 UM#.`  
  59.tolerable misstatement 可容忍错报 &XdTY +  
  60.the acceptable level of detection risk 可接受的检查风险 .heU Ir,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wx[m-\  
  62.simall business 小规模企业 YF-A8gXS  
  63.accounting system 会计系统 0{uaSR  
  64.test of control 控制测试 ";7xE#jRk  
  65.walk-through test 穿行测试 *Wvk~  
  66.communication 沟通 *sZH3:  
  67.flow chart 流程图 p!8phS#iP  
  68.reperformance of internal control 重新执行 $+f=l~/s  
  69.audit evidence 审计证据 ;BqCjS%`N  
  70.substantive procedures 实质性程序 Qclq^|O0  
  71.assertions 认定 {;E6jw@  
  72.esistence 存在 vG.KSA  
  73.occurrence 发生 %LzARTX  
  74.completeness 完整性 K9.Gjw  
  75.rights and obligations 权利和义务 :s&dn%5N"  
  76.valuation and allocation 计价和分摊 Ue60Mf  
  77.cutoff 截止 Q xA( *1  
  78.accuracy 准确性 \'<P~I&p  
  79.classification 分类 cC>Svf[CzK  
  80.inspection 检查 TTFs|T6`q  
  81.supervision of counting 监盘 gC7Po  
  82.observation 观察 -|^)8  
  83.confirmation 函证 b- e  
  84.computation 计算 Z\Ur F0  
  85.analytical procedures 分析程序 ."=p\:^j*  
  86.vouch 核对 \y:48zd  
  87.trace 追查 @&E IH,c  
  88.audit sampling 审计抽样 |dbKK\ X9  
  89.error 误差 +&S6se4  
  90.expected error 预期误差 *!JB^5(H  
  91.population 总体 In?#?:Q@&  
  92.sampling risk 抽样风险 AoOA.t6RVo  
  93.non- sampling risk 非抽样风险 !H) -  
  94.sampling unit 抽样单位 nw% 9Qw  
  95.statistical sampling 统计抽样 'fGKRd|)  
  96.tolerable error 可容忍误差 '8\9@wzv  
  97.the risk of under reliance 信赖不足风险 wBwTJCX  
  98.the risk of over reliance 信赖过度风险 1AN$s  
  99.the risk of incorrect rejection 误拒风险 DpvHIE:W  
  100. the risk of incorrect acceptance 误受风险 &Jb\}c}  
  101.working trial balance 试算平衡表 K0_gMi+bR  
  102.index and cross-referencing 索引和交叉索引 GM'yOJo  
  103.cash receipt 现金收入 Uavl%Q  
  104.cash disbursement 现金支出 knYp"<qj  
  105.bank statement 银行对账单 }zf!mlk  
  106.bank reconciliation 银行存款余额调节表  U-4F  
  107.balance sheet date 资产负债表日 OqDP{X:  
  108.net realizable value 可变现净值 |%F,n2  
  109.storeroom 仓库 A]5];c  
  110.sale invoice 销售发票 e2N K7  
  111.price list 价目表  >(ip-R  
  112.positive confirmation request 积极式询证函 _fu <`|kc  
  113.negative confirmation request 消极式询证函 wiZ  
  114.purchase requisition 请购单 $C5*@`GM$  
  115.receiving report 验收报告 K)mQcB-"?  
  116.gross margin 毛利 Ikf[K%NKn  
  117.manufacturing overhead 制造费用 %+Ze$c}X  
  118.material requisition 领料单 5|*`} ;/y  
  119.inventory-taking 存货盘点 isd-b]@:Lc  
  120.bond certificate 债券 t1o 6;r K  
  121.stock certificate 股票 AQ@)'  
  122.audit report 审计报告 vg[3\!8z[  
  123.entity 被审计单位 {9}CU ~R  
  124.addressee of the audit report 审计报告的收件人 <>9!oOa  
  125.unqualified opinion 无保留意见 eBnx$  
  126.qualified opinion 保留意见 +llb{~ZN  
  127.disclaimer of opinion 无法表示意见 ls:oC},p*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o}114X4q;  
  A (2)absorbed overhead 已吸收制造费用 kt)Et  
  A (3)absorption costing 吸收成本计算 7]zZdqG&p`  
  A (4)account 账户,报表   +"<+JRI(M5  
  A (5)accounting postulate 会计假设   ;]Q6K9.d8  
  A (6)accounting series release 会计公告文件   ;J,(YNI 1  
  A (7)accounting valuation 会计计价   EG3,TuDH8  
  A (8)account sale 承销清单 0jlM~H  
  A (9)accountability concept 经营责任概念   X1`3KqK<9  
  A (10)accountancy 会计职业   -Q@f),  
  A (11)accountant 会计师   > d p/  
  A (12)accounting 会计   ?l?l<`sTO  
  A (13)agency cost 代理成本   .cQO?UKK  
  A (14)accounting bases 会计基础   %eg+ .  
  A (15)accounting manual 会计手册   ;Go^)bN ;  
  A (16)accounting period 会计期间   4 O8ct,Y  
  A (17)accounting policies 会计方针   k Alx m{  
  A (18)accounting rate of return 会计报酬率   HS{Vohy>  
  A (19)accounting reference date 会计参照日   b|Emu!9U  
  A (20)accounting reference period 会计参照期间   IUv#nB3  
  A (21)accrual concept 应计概念   oC>J{z  
  A (22)accrual expenses 应计费用   v f{{z%3T  
  A (23)acid test ration 速动比率(酸性测试比率)   zG6l8%q'UE  
  A (24)acquisition 购置   e !jy6 t  
  A (25)acquisition accounting 收购会计   N~8H\   
  A (26)activity based accounting 作业基础成本计算   ^_Hf}8H7]  
  A (27)adjusting events 调整事项   f|q/2}Bqb  
  A (28)administrative expenses 行政管理费   uW!XzX['  
  A (29)advice note 发货通知   }`<&l  
  A (30)amortization 摊销   WSH[*jMA  
  A (31)analytical review 分析性检查   . &j+&  
  A (32)annual equivalent cost 年度等量成本法   z eT`kZ  
  A (33)annual report and accounts 年度报告和报表   J@I>m N1\  
  A (34)appraisal cost 检验成本   Q*>)W{H&)  
  A (35)appropriation account 盈余分配账户   _P qq*  
  A (36)articles of association 公司章程细则   OLb s~ >VA  
  A (37)assets 资产   ~?ezd0  
  A (38)assets cover 资产保障   ~ #3{5* M  
  A (39)asset value per share 每股资产价值   MIIl+   
  A (40)associated company 联营公司   Fk/I (Q  
  A (41)attainable standard 可达标准   w !20  
kx;X:I(5&P  
 A (42)attributable profit 可归属利润   z:#]P0  
  A (43)audit 审计   )DXt_leLg  
  A (44)audit report 审计报告   K/ On|C  
  A (45)auditing standards 审计准则   #!R>`l(S  
  A (46)authorized share capital 额定股本   JFm@jc  
  A (47)available hours 可用小时   a(A~S u97  
  A (48)avoidable costs 可避免成本 V )<>W_g  
  B (49)back-to-back loan 易币贷款   "frZ%mv  
  B (50)backflush accounting 倒退成本计算   c{/R?<  
  B (51)bad debts 坏帐   '2 r  
  B (52)bad debts ratio 坏帐比率   dRJ ](Gw  
  B (53)bank charges 银行手续费   XMI*obS'z  
  B (54)bank overdraft 银行透支   3s!6rT_=)d  
  B (55)bank reconciliation 银行存款调节表   1PwtzH .w  
  B (56)bank statement 银行对账单   b}R_@_<u  
  B (57)bankruptcy 破产   0#J~@1Gf  
  B (58)basis of apportionment 分摊基础   cRnDAn#42  
  B (59)batch 批量   )sm 9%|.&  
  B (60)batch costing 分批成本计算   _R ii19k  
  B (61)beta factor B(市场)风险因素   LBy`N_@  
  B (62)bill 账单   Zt3sU_  
  B (63)bill of exchange 汇票   Df4O~j$U"s  
  B (64)bill of landing 提单   7@;*e=v  
  B (65)bill of materials 用料预计单   _k2R^/9Ct%  
  B (66)bill payable 应付票据   gLv+L]BnhH  
  B (67)bill receivable 应收票据   DA "V)  
  B (68)bin card 存货记录卡   A`3KE9ED  
  B (69)bonus 红利   vTK%8qoZ  
  B (70)book-keeping 薄记   6m;>R%S_  
  B (71)Boston classification 波士顿分类   =Q_1Mr4O  
  B (72)breakeven chart 保本图   ':4<[Vk  
  B (73)breakeven point 保本点   Pw<?Dw]m  
  B (74)breaking-down time 复位时间   {S=<(A @  
  B (75)budget 预算   f 3H uT=n  
  B (76)budget center 预算中心   MT>sRx #  
  B (77)budget cost allowance 预算成本折让   9!n:hhJM  
  B (78)budget manual 预算手册   1$T`j2s  
  B (79)budget period 预算期间   #,#_"  
  B (80)budgetary control 预算控制   Z {^!z  
  B (81)budgeted capacity 预算生产能力   #7 O7O~  
  B (82)burden 制造费用   $\P/ %eP  
  B (83)business center 经营中心   bPOPoq1#  
  B (84)business entity 营业个体   daKZ*B|  
  B (85)business unit 经营单位   kC.dJ2^j+  
 B (86)buy-out management 管理性购买产权   3%)cUkD  
  B (87)by-product 副产品 nnPT08$  
  C (88)called-up share capital 催缴股本   H2jypVs$2  
  C (89)capacity 生产能力   R@3HlGuRKw  
  C (90)capacity ratios 生产能力比率   !}*vM@)1  
  C (91)capital 资本   9Ad%~qciY  
  C (92)capital assets pricing model资本资产计价模式   \7LL neq  
  C (93)capital commitment 承诺资本   (sK g*G2  
  C (94)capital employed 已运用的资本   LG,?,%_s  
  C (95)capital expenditure 资本支出   { }/  
  C (96)capital expenditureauthorization 资本支出核准   mx}5":}  
  C (97)capital expenditure control 资本支出控制   $JOz7j(  
  C (98)capital expenditure proposal资本支出申请   F\JS?zt2  
  C (99)capital funding planning 资本基金筹集计划   O<s7VHj  
  C (100)capital gain 资本收益   |^8ND #x  
  C (101)capital investment appraisal资本投资评估   66?`7j X  
  C (102)capital maintenance 资本保全   DIGw4g4Kt  
  C (103)capital resource planning 资本资源计划   oi0O4J%H  
  C (104)capital surplus 资本盈余   /1LN\Eu  
  C (105)capital turnover 资本周转率   !b`fykC  
  C (106)card 记录卡   DL bP$&o  
  C (107)cash 现金   -I5]#%eX^  
  C (108)cash account 现金账户   C,W@C  
  C (109)cash book 现金账薄   2*D2jw  
  C (110)cash cow 金牛产品   m%J?5rR3  
  C (111)cash flow 现金流量   [ 6VM4l"  
  C (112)cash discounted 现金贴现   c_qox  
  C (113)cash flow budget 现金流量预算   ^IiA(?8  
  C (114)cash flow statement 现金流量表   ZiR}S  
  C (115)cash ledger 现金分类账   _(f@b1O~  
  C (116)cash limit 现金限额   l^R:W#*+U  
  C (117)CCA 现时成本会计   O;VqrO  
  C (118)center 中心   8x1!15Wiz  
  C (119)changeover time 变更时间   eFs5 l  
  C (120)chartered entity 特许经济个体   6g-jhsW6  
  C (121)cheque 支票   Q)aoc.f!v  
  C (122)cheque register 支票登记薄   DH .`  
  C (123)coin analysis 零钱分类   &k)+]r  
  C (124)classification 分类   Ia](CN*;6  
  C (125)clock card 工时卡   DH\Ox>b=  
  C (126)code 代码   ]rGd!"q  
  C (127)commitment accounting 承诺确认会计   i-0 :Fs  
  C (128)common cost 共同成本   Q% aF ~  
  C (129)company limited byguarantee 有限担保责任公司   nycJZ}f:wP  
C (130)company limited shares 股份有限公司   ~*EipxhstJ  
  C (131)competitive position 竞争能力状况   bP$e1I3`  
  C (132)concept 概念   EUw4$Jt^p  
  C (133)conglomerate 跨行业企业   [5xm>Y&}  
  C (134)consistency concept 一致性概念   ;L87 %P(.  
  C (135)consolidated accounts 合并报表   _~Od G  
  C (136)consolidation accounting 合并会计   hRuiuGC  
  C (137)consortium 财团   ZOqA8#\  
  C (138)contingency plan 应急计划   E7h@c>IK  
  C (139)contingent liabilities 或有负债   51s\)d%l  
  C (140)continuous operation 连续生产   Z=-#{{bv  
  C (141)contra 抵消   Pq~#SxA~  
  C (142)contract cost 合同成本   =4q5KI  
  C (143)contract costing 合同成本计算   wa[J\lW  
  C (144)contribution 贡献毛益   Onqapm0  
  C (145)contribution centre 贡献中心   <8%+-[(  
  C (146)contribution chart 贡献图   X ([^i;mr  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \Yp"D7:Qi  
  C (148)contribution to salesration 贡献毛益对销售比率   + q2\3REzx  
  C (149)control 控制   G{.=27  
  C (150)control account 控制帐户   FBP # _"z  
  C (151)control limits 控制限度   EO'+r[Y  
  C (152)controllability concept 可控制概念   2 O(k@M5E?  
  C (153)controllable cost 可控制成本   b7xOm"X,N  
  C (154)conversion cost 加工成本   5D3&E_S  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q:>`|~MX  
  C (156)corporate appraisal 公司评估   miBCq l@x  
  C (157)corporate planning 公司计划    `&a8Wv  
  C (158)corporate social reporting 公司社会报告   "nJMS6HJ[  
  C (159)corporation 股份公司   hTAc}'^$  
  C (160)cost 成本   7g8\q@',  
  C (161)cost account 成本帐户   L9hL@  
  C (162)cost accounting 成本会计   MeV4s%*O+  
  C (163)cost accounting manual 成本手册   oVuIHb0w  
  C (164)cost accounts calendar 成本报表的日历时间   +Rd\*b  
  C (165)cost adjustment 成本调整   LVP6vs  
  C (166)cost allocation 成本分配   2hntQ1[  
  C (167)cost apportionment 成本分摊   'lC=k7@x  
  C (168)cost attribution 成本归属   4cm~oZ  
  C (169)cost audit 成本审计   .h w(;  
  C (170)cost behaviour 成本性态   jz'%(6#'gW  
  C (171)cost benefit analysis 成本效益分析   E]{0lG`l  
  C (172)cost center 成本中心   ! , ]Fx  
  C (173)cost driver 成本动因
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