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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 `1DU b7<  
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  1.audit   审计 Wll CcD1  
  2.attestation   鉴证 a .B\=3xn  
  3.credibility   可信赖程度 N$L& |4r  
  4.audit of financial statements 财务报表审计 9QO!vx  
  5.agreed-upon procedures 执行商定程序 K .c6Rg  
  6.high levels of assurance 高水平保证 9~*_(yjF  
  7.compilation 编制 jnx+wcd  
  8.reliability 可靠性 WcQ ZFtW  
  9.relevance 相关性 =t <:zLe  
  10.professional skepticism 职业谨慎 aa' 0EU:  
  11.objectivity 客观性 u^;sx/  
  12. professional competence 专业胜任能力 C]{V%jU  
  13.Senior/CPA-in-charge 项目经理 .XZ 71E  
  14.audit engagement letter 业务约定书 !)=#p9  
  15.recurring audit 连续审计 KG7X8AaK#  
  16.the client 委托人 M]pel\{M  
  17.change CPA 更换注册会计 oc,U4+T  
  18.the existing CPA 现任注册会计师 Ra*k  
  19.the successor CPA 后任注册会计师 -b Ipmp?  
  20.the preceding CPA前任注册会计师 GNj/jU<o!  
  21.issue the audit report 出具审计报告  : $u{  
  22.expert 专家 'R-JQ E-]  
  23.the board of directors 董事会 gs)%.k[BqG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mDe+ M {/  
  25.assess material misstatement risks评估重大错报风险 'bQ s_  
  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 bE%mgaOh  
  27.a general knowledge of —— 初步了解―――的情况 I NFz X  
  28.a more knowledge of—— 进一步了解的情况 UOOR0$4  
  29.the prior year‘s working papers 以前年度工作底稿 (&a3v  
  30.minutes of meeting 会议纪要 ! S$oaCxM  
  31.business risks 经营风险 6='_+{   
  32.appropriateness 适当性 z.\[Va$@l  
  33.accounting estimate 会计估计 <yb=!  
  34.management representations 管理层声明 ~]D \&D9=?  
  35.going concern assumption 持续经营假设 "m\UqQGX  
  36.audit plan 审计计划 A,A-5l<h]?  
  37.significant audit areas 重点审计领域 [ a65VR~J  
  38.error 错误 !SD [6Z.R  
  39.fraud舞弊 1Tts3O .  
  40.modified or additional procedures 修改或追加审计程序 NUO,"Bqq  
  41.misappropriation of assets 侵占资产  Cq~ah  
  42.transactions without substance 虚假交易 {?kKpMNNn  
  43.unusual pressures 异常压力 cWy*K4O  
  44.the suspected noncompliance 涉嫌存在违法行为 +{ ,w#@  
  45.materialiy 重要性 IQIb\OUo!v  
  46.exceed the materiality level 超过重要性水平 1\7"I-  
  47.approach the materiality level 接近重要性水平 .\hib. n3  
  48.an acceptably low level 可接受水平 n!E H>'T  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JJZXSBAOU  
  50.misstatements or omissions 错报或漏报 h-)A?%Xt  
  51.aggregate 总计 #uDBF  
  52.subsequent events 期后事项 _<' kzOj  
  53.adjust the financial statements 调整财务报表 XiZ Zo  
  54.perform additional audit procedures 实施追加的审计程序 cB9KHqB  
  55.audit risk 审计风险 s D8xH  
  56.detection risk 检查风险 o^"d2=  
  57.inappropriate audit opinion 不适当的审计意见 IbNTdg]/F`  
  58.material misstatement 重大的错报 W:N"O\`{m  
  59.tolerable misstatement 可容忍错报 <LA`PbQa  
  60.the acceptable level of detection risk 可接受的检查风险 =-B3vd:LF  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \gk3w,B?E  
  62.simall business 小规模企业 @8 yE(  
  63.accounting system 会计系统 7 +W?Qo  
  64.test of control 控制测试 h"Yqm"U/  
  65.walk-through test 穿行测试 +#*z"a`  
  66.communication 沟通 Vp0GmZ  
  67.flow chart 流程图 qh'f,#dI}  
  68.reperformance of internal control 重新执行 F|3FvxA  
  69.audit evidence 审计证据 3B_} :  
  70.substantive procedures 实质性程序 Up2\X#6  
  71.assertions 认定 <)*g7   
  72.esistence 存在 E0?\DvA  
  73.occurrence 发生 &Bdt+OQ ;  
  74.completeness 完整性 '[ddE!ta  
  75.rights and obligations 权利和义务 )9W# 5V$  
  76.valuation and allocation 计价和分摊 =[-- Hf  
  77.cutoff 截止 :+V1682u  
  78.accuracy 准确性 g>oYEFFJ  
  79.classification 分类 N55=&-p  
  80.inspection 检查 06 W=(fY  
  81.supervision of counting 监盘 NS/L! "g  
  82.observation 观察 'C?f"P:X{  
  83.confirmation 函证 }4ghT(C}$  
  84.computation 计算 aw@Aoq  
  85.analytical procedures 分析程序 ;[\2/$-  
  86.vouch 核对 %'~<:>:"E  
  87.trace 追查 J' 4@-IM  
  88.audit sampling 审计抽样 })u}PQ  
  89.error 误差 U;A5-|C  
  90.expected error 预期误差 JFk|Uqs(  
  91.population 总体 #RIfR7`T  
  92.sampling risk 抽样风险 u0H`%m  
  93.non- sampling risk 非抽样风险 )A+ j  
  94.sampling unit 抽样单位 <rI$"=7  
  95.statistical sampling 统计抽样 ?g*T3S"  
  96.tolerable error 可容忍误差 WBIB'2:m  
  97.the risk of under reliance 信赖不足风险 *B~:L"N  
  98.the risk of over reliance 信赖过度风险 fvAV[9/ -  
  99.the risk of incorrect rejection 误拒风险 Ch!Q?4  
  100. the risk of incorrect acceptance 误受风险 $5AtI$TV_!  
  101.working trial balance 试算平衡表 x$b[m 20  
  102.index and cross-referencing 索引和交叉索引 .A[.?7g  
  103.cash receipt 现金收入 K#+]  
  104.cash disbursement 现金支出 &,kB7r"  
  105.bank statement 银行对账单 "._WdY [  
  106.bank reconciliation 银行存款余额调节表 $YQ&\[pDA  
  107.balance sheet date 资产负债表日 [(UqPd$  
  108.net realizable value 可变现净值 !P^$g R  
  109.storeroom 仓库 Zdg{{|mm  
  110.sale invoice 销售发票 HNyDWD)_  
  111.price list 价目表 A,[m=9V  
  112.positive confirmation request 积极式询证函  /lok3J:  
  113.negative confirmation request 消极式询证函 nMvIL2:3  
  114.purchase requisition 请购单 TS8E9#1a  
  115.receiving report 验收报告 jmzvp6N$8  
  116.gross margin 毛利 ]4~D;mv  
  117.manufacturing overhead 制造费用 -6Si  
  118.material requisition 领料单 #UN{ J6{  
  119.inventory-taking 存货盘点 C`<} nx1  
  120.bond certificate 债券 m95$V&  
  121.stock certificate 股票 aJ_Eh(cF  
  122.audit report 审计报告 JNg5 ?V;.U  
  123.entity 被审计单位 Q+M3Pqy  
  124.addressee of the audit report 审计报告的收件人 _qo1 GM&  
  125.unqualified opinion 无保留意见 nhhJUN?8  
  126.qualified opinion 保留意见 ?vNS!rY2&  
  127.disclaimer of opinion 无法表示意见 3n)iTSU3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0x/V1?gm  
  A (2)absorbed overhead 已吸收制造费用 fy4JW,c  
  A (3)absorption costing 吸收成本计算 P(+ar#,G  
  A (4)account 账户,报表   -dN;\x  
  A (5)accounting postulate 会计假设   A2bV[+Q  
  A (6)accounting series release 会计公告文件   .7rsbZzs  
  A (7)accounting valuation 会计计价   z2zp c^i  
  A (8)account sale 承销清单 Lcb5 9Cs6e  
  A (9)accountability concept 经营责任概念   *4VP5]!  
  A (10)accountancy 会计职业   $iJ #%&D  
  A (11)accountant 会计师   5h7DVr!  
  A (12)accounting 会计   DNO%J^  
  A (13)agency cost 代理成本   phSP+/w  
  A (14)accounting bases 会计基础   PS]X Lz  
  A (15)accounting manual 会计手册   F RUt}*  
  A (16)accounting period 会计期间   raZRa*C;  
  A (17)accounting policies 会计方针   ZSb+92g{L$  
  A (18)accounting rate of return 会计报酬率   41D[[Gh  
  A (19)accounting reference date 会计参照日    )U`kU`+'  
  A (20)accounting reference period 会计参照期间   NU*6iLIq|F  
  A (21)accrual concept 应计概念   TI&J>/z;$  
  A (22)accrual expenses 应计费用   =S +:qk  
  A (23)acid test ration 速动比率(酸性测试比率)   #!@ ]%4  
  A (24)acquisition 购置   4f-C]N=  
  A (25)acquisition accounting 收购会计   >R-$JrU.=  
  A (26)activity based accounting 作业基础成本计算   ;<rJ,X#  
  A (27)adjusting events 调整事项   Wm_-T]#_  
  A (28)administrative expenses 行政管理费   (o=iX,@'2  
  A (29)advice note 发货通知   o#b9M4O  
  A (30)amortization 摊销   Q+N @j]'  
  A (31)analytical review 分析性检查   [0@i,7{ZqE  
  A (32)annual equivalent cost 年度等量成本法   YI+|6s[  
  A (33)annual report and accounts 年度报告和报表   ~epkRO="  
  A (34)appraisal cost 检验成本   @L7rE)AU.  
  A (35)appropriation account 盈余分配账户   @gk[sQ\O  
  A (36)articles of association 公司章程细则   ^jA^~h3(W  
  A (37)assets 资产   $OuA<-  
  A (38)assets cover 资产保障   /n=/WGl  
  A (39)asset value per share 每股资产价值   z05pVe/5  
  A (40)associated company 联营公司   i:To8kdO  
  A (41)attainable standard 可达标准   M-t 9zT  
?-i&6i6Y  
 A (42)attributable profit 可归属利润   9r}} m0  
  A (43)audit 审计   v4^VYi,.-  
  A (44)audit report 审计报告   #=m5*}=  
  A (45)auditing standards 审计准则   =p:6u_@XWj  
  A (46)authorized share capital 额定股本   lPP7w`[PA  
  A (47)available hours 可用小时   7c7SU^hD  
  A (48)avoidable costs 可避免成本 SOJHw6  
  B (49)back-to-back loan 易币贷款   i^Q^F  
  B (50)backflush accounting 倒退成本计算   wDzS<mm  
  B (51)bad debts 坏帐   0KEl+  
  B (52)bad debts ratio 坏帐比率    sj2+|>  
  B (53)bank charges 银行手续费   >ZWm0nTr  
  B (54)bank overdraft 银行透支   ps [rYy  
  B (55)bank reconciliation 银行存款调节表   I(|{/{P,  
  B (56)bank statement 银行对账单   7="V7  
  B (57)bankruptcy 破产   :}cAq/  
  B (58)basis of apportionment 分摊基础   S7]cF5N  
  B (59)batch 批量   >EG;2]M&  
  B (60)batch costing 分批成本计算   =s<QN*zJB0  
  B (61)beta factor B(市场)风险因素   IFe[3mB5  
  B (62)bill 账单   i=rW{0c%  
  B (63)bill of exchange 汇票   Pc-HQU  
  B (64)bill of landing 提单   uv4jbg}Z+3  
  B (65)bill of materials 用料预计单   _Yv9u'q"  
  B (66)bill payable 应付票据   S]+}Zyg  
  B (67)bill receivable 应收票据   z841g `:C  
  B (68)bin card 存货记录卡   R8_qZ;t:z  
  B (69)bonus 红利   qm_\#r  
  B (70)book-keeping 薄记   pw .(6"  
  B (71)Boston classification 波士顿分类   ;+\;^nS3d  
  B (72)breakeven chart 保本图   2*N# %ZUX  
  B (73)breakeven point 保本点   TDFv\y}yc  
  B (74)breaking-down time 复位时间   <KCgtO  
  B (75)budget 预算   z;)% i f6  
  B (76)budget center 预算中心   &x}JC/u]fd  
  B (77)budget cost allowance 预算成本折让   D!CGbP(  
  B (78)budget manual 预算手册   BL7%MvDQ  
  B (79)budget period 预算期间   dBkB9nz  
  B (80)budgetary control 预算控制    GU9`;/  
  B (81)budgeted capacity 预算生产能力   hsh W5 j  
  B (82)burden 制造费用   )yJjJ:re  
  B (83)business center 经营中心   ) PtaX|U  
  B (84)business entity 营业个体   BehV :M  
  B (85)business unit 经营单位   t+ @F"[j  
 B (86)buy-out management 管理性购买产权   G(L*8U< UG  
  B (87)by-product 副产品 \% (R~ H  
  C (88)called-up share capital 催缴股本   uPpP")  
  C (89)capacity 生产能力   =KMck=#B  
  C (90)capacity ratios 生产能力比率   7G(X:!   
  C (91)capital 资本   i*3_ivc)  
  C (92)capital assets pricing model资本资产计价模式   q~Ud>{  
  C (93)capital commitment 承诺资本   1*5n}cU~  
  C (94)capital employed 已运用的资本   x:(e: I8x(  
  C (95)capital expenditure 资本支出   DN+iS  
  C (96)capital expenditureauthorization 资本支出核准   9%8T09I !  
  C (97)capital expenditure control 资本支出控制   3N-(`[m{E  
  C (98)capital expenditure proposal资本支出申请   Mg].#  
  C (99)capital funding planning 资本基金筹集计划   B{Rig5Sc  
  C (100)capital gain 资本收益   Zn/1uWO  
  C (101)capital investment appraisal资本投资评估   a  v/=x  
  C (102)capital maintenance 资本保全   ^^Y0 \3.  
  C (103)capital resource planning 资本资源计划   cIH`,bR  
  C (104)capital surplus 资本盈余   HO' HkVA  
  C (105)capital turnover 资本周转率   z&eJ?wb  
  C (106)card 记录卡   j_Fr3BWS  
  C (107)cash 现金   `7NgQ*g.d/  
  C (108)cash account 现金账户   HHdc[pJ0D  
  C (109)cash book 现金账薄   3Xy>kG}  
  C (110)cash cow 金牛产品   db`<E <  
  C (111)cash flow 现金流量   UV=TU=A\o  
  C (112)cash discounted 现金贴现   p47~vgJN  
  C (113)cash flow budget 现金流量预算   j \SDw  
  C (114)cash flow statement 现金流量表   yy9Bd>  
  C (115)cash ledger 现金分类账   u%2u%-w  
  C (116)cash limit 现金限额   TYp{nWwi  
  C (117)CCA 现时成本会计   ]uP {Sj  
  C (118)center 中心   McfSB(59  
  C (119)changeover time 变更时间   U+W8 )7bc  
  C (120)chartered entity 特许经济个体   #ws6z`mt  
  C (121)cheque 支票   0X@5W$x  
  C (122)cheque register 支票登记薄   q.*qZ\;K  
  C (123)coin analysis 零钱分类   :x_l"y"  
  C (124)classification 分类   E;N+B34  
  C (125)clock card 工时卡   Vi]D](^!  
  C (126)code 代码   tZ(Wh  
  C (127)commitment accounting 承诺确认会计   ar{Yq  
  C (128)common cost 共同成本   b{(:'.  
  C (129)company limited byguarantee 有限担保责任公司   >$}nKPC,Y  
C (130)company limited shares 股份有限公司   &c A?|(7-  
  C (131)competitive position 竞争能力状况   ^s%Qt  
  C (132)concept 概念   #GTmC|[  
  C (133)conglomerate 跨行业企业   b*,R9  
  C (134)consistency concept 一致性概念   %o~zsIl  
  C (135)consolidated accounts 合并报表   c45Mv_  
  C (136)consolidation accounting 合并会计   eudPp"Km  
  C (137)consortium 财团   W2REwUps  
  C (138)contingency plan 应急计划   [QeKT8  
  C (139)contingent liabilities 或有负债   <>-UPRw qI  
  C (140)continuous operation 连续生产   ,TL~];J'  
  C (141)contra 抵消   K^Xg^9  
  C (142)contract cost 合同成本   (|Xf=q,Le  
  C (143)contract costing 合同成本计算   rGoB&% pc  
  C (144)contribution 贡献毛益   |ek*wo  
  C (145)contribution centre 贡献中心   {`-EX  
  C (146)contribution chart 贡献图   f3nib8B'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cZ5[A  T  
  C (148)contribution to salesration 贡献毛益对销售比率   |GIT{_JE  
  C (149)control 控制   :5;[Rg5 2  
  C (150)control account 控制帐户   9) wjVk  
  C (151)control limits 控制限度   2PRGw K/  
  C (152)controllability concept 可控制概念   Z$2mVRS`c  
  C (153)controllable cost 可控制成本   SJw0y[IL6(  
  C (154)conversion cost 加工成本   MECR0S9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fz<Y9h=  
  C (156)corporate appraisal 公司评估   y#r=^r]l)  
  C (157)corporate planning 公司计划   ${`\In_?O  
  C (158)corporate social reporting 公司社会报告   /bg8oB4  
  C (159)corporation 股份公司   @w@rW }i0  
  C (160)cost 成本   aFKks .n3  
  C (161)cost account 成本帐户   x< imMJ  
  C (162)cost accounting 成本会计   Lc+)#9*d  
  C (163)cost accounting manual 成本手册   x!S8'  
  C (164)cost accounts calendar 成本报表的日历时间   d@`yRueWiV  
  C (165)cost adjustment 成本调整   d d8^V_Kx  
  C (166)cost allocation 成本分配   I4u'b?* je  
  C (167)cost apportionment 成本分摊   KPKby?qQ^  
  C (168)cost attribution 成本归属   !iIT X,'8  
  C (169)cost audit 成本审计   UGl}=hwKkG  
  C (170)cost behaviour 成本性态   )-[X^l j  
  C (171)cost benefit analysis 成本效益分析   L{aT"Of{X  
  C (172)cost center 成本中心   J\#6U|a""u  
  C (173)cost driver 成本动因
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