论坛风格切换切换到宽版
  • 3893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
{VG[m@  
12xP)*:$  
注会《审计》英语常用词汇 RsfT Ub)<  
Ki6.'#%7  
{WOfT6y+  
  1.audit   审计 SkRQFm0a~  
  2.attestation   鉴证 ldvxYq<:  
  3.credibility   可信赖程度 F)kLlsp  
  4.audit of financial statements 财务报表审计 $ _Bu,;  
  5.agreed-upon procedures 执行商定程序 e*6` dz@  
  6.high levels of assurance 高水平保证 R6mJFE*6T9  
  7.compilation 编制 @zF:{=+]+  
  8.reliability 可靠性 g 'a?  
  9.relevance 相关性 +/86w59  
  10.professional skepticism 职业谨慎 _hL4@ C  
  11.objectivity 客观性 ,nRwwFd.  
  12. professional competence 专业胜任能力 8z8SwWS?  
  13.Senior/CPA-in-charge 项目经理 $!!=fFX*y  
  14.audit engagement letter 业务约定书 *js$r+4  
  15.recurring audit 连续审计 @b\_696.  
  16.the client 委托人 C,v c aC?  
  17.change CPA 更换注册会计  Rha3  
  18.the existing CPA 现任注册会计师 6FIoWG"x  
  19.the successor CPA 后任注册会计师 S&]<;N_B  
  20.the preceding CPA前任注册会计师 ={@ @`yP^$  
  21.issue the audit report 出具审计报告 KqUSTR1e[  
  22.expert 专家 T KL(97)<  
  23.the board of directors 董事会 g] C3 lf-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Mv`LF  
  25.assess material misstatement risks评估重大错报风险 4qXRDsbCf  
  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 XfK.Fj~-  
  27.a general knowledge of —— 初步了解―――的情况 0+y~RTAVB  
  28.a more knowledge of—— 进一步了解的情况 tF g'RV{  
  29.the prior year‘s working papers 以前年度工作底稿 :fKz^@mY4  
  30.minutes of meeting 会议纪要 (DP9 & b  
  31.business risks 经营风险 02#Iip3t  
  32.appropriateness 适当性 vek:/'sj3p  
  33.accounting estimate 会计估计 T1!Gr!=  
  34.management representations 管理层声明 MGKeD+=5  
  35.going concern assumption 持续经营假设 ~'QeN%qadP  
  36.audit plan 审计计划 #L= eK8^e  
  37.significant audit areas 重点审计领域 KM(9& 1/  
  38.error 错误 ?[1qC=[Z<  
  39.fraud舞弊 a:^ Gr%  
  40.modified or additional procedures 修改或追加审计程序 N z3%}6F:  
  41.misappropriation of assets 侵占资产 p't:bR  
  42.transactions without substance 虚假交易 q;0&idYC  
  43.unusual pressures 异常压力 8Y~=\(5>  
  44.the suspected noncompliance 涉嫌存在违法行为 =*:_swd  
  45.materialiy 重要性 .C;_4jE  
  46.exceed the materiality level 超过重要性水平 \j})Kul  
  47.approach the materiality level 接近重要性水平 #Q7x:,f  
  48.an acceptably low level 可接受水平 %x8`fm  
  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 P ^<0d'(  
  50.misstatements or omissions 错报或漏报 Y{2d4VoW6  
  51.aggregate 总计 & nK<:^n  
  52.subsequent events 期后事项 2Z%O7V~u  
  53.adjust the financial statements 调整财务报表 WY]s |2a  
  54.perform additional audit procedures 实施追加的审计程序 <oeIcN7d  
  55.audit risk 审计风险 6MI8zRX  
  56.detection risk 检查风险 Bbp|!+KP{(  
  57.inappropriate audit opinion 不适当的审计意见 P'rb%W  
  58.material misstatement 重大的错报 Q59W#e)  
  59.tolerable misstatement 可容忍错报 K,UMqAmk  
  60.the acceptable level of detection risk 可接受的检查风险 T^q 0'#/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 FiU#T.`9'  
  62.simall business 小规模企业 Ir]\|t  
  63.accounting system 会计系统 `$NP> %J-  
  64.test of control 控制测试 fc@A0Hf  
  65.walk-through test 穿行测试 IR bfNq^:  
  66.communication 沟通 ,z?':TZ  
  67.flow chart 流程图 V43H /hl  
  68.reperformance of internal control 重新执行 wyG;8I  
  69.audit evidence 审计证据 ;wD)hNLAvR  
  70.substantive procedures 实质性程序 I}Q2Vu<  
  71.assertions 认定 MO]&bHH7;  
  72.esistence 存在 Q@HV- (A  
  73.occurrence 发生 c[e}w+ uB  
  74.completeness 完整性 ']oQ]Yx0  
  75.rights and obligations 权利和义务 l;V173W=&  
  76.valuation and allocation 计价和分摊 o"SMbj  
  77.cutoff 截止 H)&R=s  
  78.accuracy 准确性 . ]M"# \  
  79.classification 分类 azU"G(6y?+  
  80.inspection 检查 wNX]7wMX  
  81.supervision of counting 监盘 h7@6T+#WoT  
  82.observation 观察 ctV,Q3' Z  
  83.confirmation 函证 y> (w\K9W  
  84.computation 计算 H[|~/0?K  
  85.analytical procedures 分析程序 B?wq=DoG  
  86.vouch 核对 L=h'Qgk%  
  87.trace 追查 T 1t6p&  
  88.audit sampling 审计抽样 =Runf +}  
  89.error 误差 LHmZxi?  
  90.expected error 预期误差 *$*ce|V5  
  91.population 总体 SY8C4vb'h  
  92.sampling risk 抽样风险 O9p|a%o  
  93.non- sampling risk 非抽样风险 "I TIhnE  
  94.sampling unit 抽样单位 nF/OPd  
  95.statistical sampling 统计抽样 )CyS#j#=  
  96.tolerable error 可容忍误差 r%N)bNk~  
  97.the risk of under reliance 信赖不足风险 FgI3   
  98.the risk of over reliance 信赖过度风险 =":,.Ttq41  
  99.the risk of incorrect rejection 误拒风险 h1(4Ic  
  100. the risk of incorrect acceptance 误受风险 A(N4N  
  101.working trial balance 试算平衡表 { "E\Jcjl\  
  102.index and cross-referencing 索引和交叉索引 )_NO4`ejs/  
  103.cash receipt 现金收入 *owU)  
  104.cash disbursement 现金支出 ,=N.FS  
  105.bank statement 银行对账单 u]gxFG "   
  106.bank reconciliation 银行存款余额调节表 {_dvx*M  
  107.balance sheet date 资产负债表日 ,Lt[\_  
  108.net realizable value 可变现净值 (tQc  
  109.storeroom 仓库 %%wNZ{  
  110.sale invoice 销售发票 2px|_)i  
  111.price list 价目表 #89!'W  
  112.positive confirmation request 积极式询证函 4Xv*wB1  
  113.negative confirmation request 消极式询证函 8.~kK<)!  
  114.purchase requisition 请购单 PYzvCf`?  
  115.receiving report 验收报告 ~v"L!=~G;a  
  116.gross margin 毛利 l NBL4yM  
  117.manufacturing overhead 制造费用 Y4(  
  118.material requisition 领料单 =I~mKn  
  119.inventory-taking 存货盘点 wvPk:1wD5  
  120.bond certificate 债券  7[wieYj{  
  121.stock certificate 股票 I2^8pTLh  
  122.audit report 审计报告 8sCv]|cn  
  123.entity 被审计单位 qjc4.,/  
  124.addressee of the audit report 审计报告的收件人  f V(J|  
  125.unqualified opinion 无保留意见 IqGdfL6[(  
  126.qualified opinion 保留意见 r"R#@V\'1b  
  127.disclaimer of opinion 无法表示意见 jNy.Y8E&  
  128.adverse opinion 否定意见
Hq 188<  
5PnDN\  
A (1)ABC 作业基础成本计算   "wHFN>5B  
  A (2)absorbed overhead 已吸收制造费用 @OHm#`~  
  A (3)absorption costing 吸收成本计算 BF<ikilR  
  A (4)account 账户,报表   tRfo$4#NY  
  A (5)accounting postulate 会计假设   kSh( u  
  A (6)accounting series release 会计公告文件   +d;bjo 2  
  A (7)accounting valuation 会计计价   IaXeRq?<  
  A (8)account sale 承销清单 ofv)SCjd  
  A (9)accountability concept 经营责任概念   = 9]~ yt  
  A (10)accountancy 会计职业   yvYad  
  A (11)accountant 会计师   K96<M);:g  
  A (12)accounting 会计   l/awS!Q/nF  
  A (13)agency cost 代理成本   m9Hit8f@Q  
  A (14)accounting bases 会计基础   VAu&@a`  
  A (15)accounting manual 会计手册   >e"#'K0?\  
  A (16)accounting period 会计期间   F@:'J\I}:  
  A (17)accounting policies 会计方针   @|%2f@h  
  A (18)accounting rate of return 会计报酬率   baK$L;Xo:  
  A (19)accounting reference date 会计参照日   #  Vha7  
  A (20)accounting reference period 会计参照期间   '6Q =#:mc\  
  A (21)accrual concept 应计概念   Z)aUt Srf  
  A (22)accrual expenses 应计费用   e) O 4^#i  
  A (23)acid test ration 速动比率(酸性测试比率)   0_t`%l=  
  A (24)acquisition 购置   {!dV Df_  
  A (25)acquisition accounting 收购会计   ^ovR7+V  
  A (26)activity based accounting 作业基础成本计算   n=ux5M  
  A (27)adjusting events 调整事项   8pgEix/M5o  
  A (28)administrative expenses 行政管理费   {8%a5DiM  
  A (29)advice note 发货通知   u-5{U -^_  
  A (30)amortization 摊销   &IB|rw'9  
  A (31)analytical review 分析性检查   > "=>3  
  A (32)annual equivalent cost 年度等量成本法   H DFOA  
  A (33)annual report and accounts 年度报告和报表   [1 9,&]z  
  A (34)appraisal cost 检验成本   7x4PaX(  
  A (35)appropriation account 盈余分配账户   Np0u,t%vs  
  A (36)articles of association 公司章程细则   46&/geh r  
  A (37)assets 资产   0s2v'A[\  
  A (38)assets cover 资产保障   \)?HJ  
  A (39)asset value per share 每股资产价值   Eg3q!J&Z  
  A (40)associated company 联营公司   'ub@]ru|  
  A (41)attainable standard 可达标准   Fun^B;GA:  
~O &:C{9=  
 A (42)attributable profit 可归属利润   s+?zL~t  
  A (43)audit 审计   e;}7G  
  A (44)audit report 审计报告   DZ PPJ2}  
  A (45)auditing standards 审计准则   ;x@~A^<el  
  A (46)authorized share capital 额定股本   m-"w0Rl1T  
  A (47)available hours 可用小时   ah+iZ}E%  
  A (48)avoidable costs 可避免成本  O+Y6N  
  B (49)back-to-back loan 易币贷款   h{HHLR  
  B (50)backflush accounting 倒退成本计算   <3C*Z"aQ>|  
  B (51)bad debts 坏帐   4u5-7[TZ  
  B (52)bad debts ratio 坏帐比率   *6DB0X_-}  
  B (53)bank charges 银行手续费   >e[i5  
  B (54)bank overdraft 银行透支   VZmLS 4E  
  B (55)bank reconciliation 银行存款调节表   .+A+|yR  
  B (56)bank statement 银行对账单   JB[~;nLlC  
  B (57)bankruptcy 破产   -fHy-Oh  
  B (58)basis of apportionment 分摊基础   =mp;.k95  
  B (59)batch 批量   >_"an~Ss  
  B (60)batch costing 分批成本计算   y ~!Zg}o  
  B (61)beta factor B(市场)风险因素   k5.Lna  
  B (62)bill 账单    DwE[D]7o  
  B (63)bill of exchange 汇票   iV q'r4S  
  B (64)bill of landing 提单   y''z5['  
  B (65)bill of materials 用料预计单   ~;{; ,8!)  
  B (66)bill payable 应付票据   CD ( :jM?  
  B (67)bill receivable 应收票据   T&u5ki4NE  
  B (68)bin card 存货记录卡   V7fq4O^:  
  B (69)bonus 红利   Fgh_9S9J  
  B (70)book-keeping 薄记   qL3 ;}R  
  B (71)Boston classification 波士顿分类   !/i{l  
  B (72)breakeven chart 保本图   ]tRu2Ygf  
  B (73)breakeven point 保本点   Jgd'1'FOs  
  B (74)breaking-down time 复位时间   (b-MMr  
  B (75)budget 预算   Y;^l%ePuW  
  B (76)budget center 预算中心   Mc_YPR:C  
  B (77)budget cost allowance 预算成本折让   hVAn>_(  
  B (78)budget manual 预算手册   X296tA>C`  
  B (79)budget period 预算期间   W^LY'ypT  
  B (80)budgetary control 预算控制   Tc`=f'pP)4  
  B (81)budgeted capacity 预算生产能力   3/e.38m|  
  B (82)burden 制造费用   ;d"F%M y  
  B (83)business center 经营中心   '3D XPR^B6  
  B (84)business entity 营业个体   ;1O_M9  
  B (85)business unit 经营单位   >T 3-  
 B (86)buy-out management 管理性购买产权   Mhf5bN|wQ  
  B (87)by-product 副产品 ]e>w }L(gV  
  C (88)called-up share capital 催缴股本   `l){!rg8IC  
  C (89)capacity 生产能力   VfC<WVYiZ  
  C (90)capacity ratios 生产能力比率   O6a<`]F  
  C (91)capital 资本   O-GJ-  
  C (92)capital assets pricing model资本资产计价模式   V0.vQ/  
  C (93)capital commitment 承诺资本   vB| hZTW  
  C (94)capital employed 已运用的资本   Tc &z:  
  C (95)capital expenditure 资本支出   tla 5B_  
  C (96)capital expenditureauthorization 资本支出核准   sF?TmBQ*  
  C (97)capital expenditure control 资本支出控制   {e9@-  
  C (98)capital expenditure proposal资本支出申请   1&evG-#<:  
  C (99)capital funding planning 资本基金筹集计划   u9GQU  
  C (100)capital gain 资本收益   j9 4=hJVKi  
  C (101)capital investment appraisal资本投资评估   O/a4]r+_  
  C (102)capital maintenance 资本保全   )E@.!Ut4o  
  C (103)capital resource planning 资本资源计划   '(yAfL 9}  
  C (104)capital surplus 资本盈余   #+HJA42  
  C (105)capital turnover 资本周转率   BsqP?/  
  C (106)card 记录卡   7#ibN!  
  C (107)cash 现金   [-k  
  C (108)cash account 现金账户   D] jz A x  
  C (109)cash book 现金账薄   xH(lm2kvT  
  C (110)cash cow 金牛产品   D4-ifsP  
  C (111)cash flow 现金流量   wb5baY9  
  C (112)cash discounted 现金贴现   q`H_M{26!y  
  C (113)cash flow budget 现金流量预算   G"U9E5O  
  C (114)cash flow statement 现金流量表   w/S%YW3*  
  C (115)cash ledger 现金分类账   A8fOQ  
  C (116)cash limit 现金限额   so)[59M7  
  C (117)CCA 现时成本会计   >WQMqQ^t@  
  C (118)center 中心   rc>4vB_ha  
  C (119)changeover time 变更时间   [.'|_l  
  C (120)chartered entity 特许经济个体   2"kLdD  
  C (121)cheque 支票   N~d?WD\^  
  C (122)cheque register 支票登记薄   Ym{tR,g7  
  C (123)coin analysis 零钱分类   _jI,)sr4ic  
  C (124)classification 分类   ^ H ThN  
  C (125)clock card 工时卡   4Lh!8g=/  
  C (126)code 代码   !N7s dY  
  C (127)commitment accounting 承诺确认会计   YpZ+n*&+  
  C (128)common cost 共同成本   DV+xg3\(>1  
  C (129)company limited byguarantee 有限担保责任公司   ogtEAv~e7N  
C (130)company limited shares 股份有限公司   c~$)UND^  
  C (131)competitive position 竞争能力状况   R{3N&C  
  C (132)concept 概念   )}]g] g  
  C (133)conglomerate 跨行业企业   8'.Hyy@;  
  C (134)consistency concept 一致性概念   KRLQ #,9  
  C (135)consolidated accounts 合并报表   oMD>Yw c-  
  C (136)consolidation accounting 合并会计   Lh"<XYY  
  C (137)consortium 财团   pV +|o.<C  
  C (138)contingency plan 应急计划   {3p4: *}  
  C (139)contingent liabilities 或有负债   }~j lj  
  C (140)continuous operation 连续生产   m )zUU  
  C (141)contra 抵消   i]y<|W)Q3  
  C (142)contract cost 合同成本   :q7Wy&ow  
  C (143)contract costing 合同成本计算   I^]2K0+x x  
  C (144)contribution 贡献毛益   Zq|I,l0+E  
  C (145)contribution centre 贡献中心   *vN-Vb^2i)  
  C (146)contribution chart 贡献图   |zNX=mAV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ia~HQ$'+ n  
  C (148)contribution to salesration 贡献毛益对销售比率   :P\7i W  
  C (149)control 控制   5\sd3<:+  
  C (150)control account 控制帐户   el<s8:lA  
  C (151)control limits 控制限度   0hNA1Fh{U  
  C (152)controllability concept 可控制概念   bv9]\qC]T<  
  C (153)controllable cost 可控制成本   Sh~dwxp*"  
  C (154)conversion cost 加工成本   dA`IEQJL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Co_A/  
  C (156)corporate appraisal 公司评估   BB$>h}  
  C (157)corporate planning 公司计划   OU(8V^.  
  C (158)corporate social reporting 公司社会报告   A*R^n}sh  
  C (159)corporation 股份公司   Z{Qu<vy_  
  C (160)cost 成本   }wjw:M  
  C (161)cost account 成本帐户   cLJ$M`e  
  C (162)cost accounting 成本会计   C12 Fl  
  C (163)cost accounting manual 成本手册   TnOggpQ6X  
  C (164)cost accounts calendar 成本报表的日历时间    E`0 ?  
  C (165)cost adjustment 成本调整   p* (JjH  
  C (166)cost allocation 成本分配   Nk 8B_{   
  C (167)cost apportionment 成本分摊   3{^9]7UC  
  C (168)cost attribution 成本归属   #7 $ H  
  C (169)cost audit 成本审计   /-qNh >v4  
  C (170)cost behaviour 成本性态   4*#18<u5  
  C (171)cost benefit analysis 成本效益分析   \fr~  
  C (172)cost center 成本中心   ufZDF=$7  
  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