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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 Q.MbzSgXL  
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  1.audit   审计 TFG0~"4Cz  
  2.attestation   鉴证 Y.b?.)u&  
  3.credibility   可信赖程度 ufn% sA  
  4.audit of financial statements 财务报表审计 t\XA JU  
  5.agreed-upon procedures 执行商定程序 ~$jRn(2  
  6.high levels of assurance 高水平保证 rcAPp  
  7.compilation 编制 Gq]/6igzX  
  8.reliability 可靠性 ,}:}"cl  
  9.relevance 相关性 JI[{n~bhGD  
  10.professional skepticism 职业谨慎 I|<`Er-;58  
  11.objectivity 客观性 PS3jCT  
  12. professional competence 专业胜任能力 jRN>^Ur;g  
  13.Senior/CPA-in-charge 项目经理 HV=P! v6  
  14.audit engagement letter 业务约定书 -nQ(.#-n  
  15.recurring audit 连续审计 !<vy!pXg  
  16.the client 委托人 D4O^5?F)|  
  17.change CPA 更换注册会计 GMlJM  
  18.the existing CPA 现任注册会计师 #+Y%Bxf  
  19.the successor CPA 后任注册会计师 ]YrgkC35  
  20.the preceding CPA前任注册会计师 (_3QZ  
  21.issue the audit report 出具审计报告 _%wB*u,X  
  22.expert 专家 va2FgW`Bd+  
  23.the board of directors 董事会 kD me>E=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L0;XzZ S  
  25.assess material misstatement risks评估重大错报风险 sV;q(,oru  
  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 :?j]W2+kR  
  27.a general knowledge of —— 初步了解―――的情况 9I[k3  
  28.a more knowledge of—— 进一步了解的情况 'Ll'8 ps  
  29.the prior year‘s working papers 以前年度工作底稿 Ce/D[%  
  30.minutes of meeting 会议纪要 .#}A/V.-Y  
  31.business risks 经营风险 '<U 4D  
  32.appropriateness 适当性 ;]l`Q,*OXb  
  33.accounting estimate 会计估计 3Mq%3jX  
  34.management representations 管理层声明 Zg9VkL6Z6  
  35.going concern assumption 持续经营假设 E> N[  
  36.audit plan 审计计划 0|6Y% a\U  
  37.significant audit areas 重点审计领域 `Y3\R#  
  38.error 错误 y9U~4  
  39.fraud舞弊 B9wQ;[gQB  
  40.modified or additional procedures 修改或追加审计程序 T>|Y_3YO_a  
  41.misappropriation of assets 侵占资产 D `av9I  
  42.transactions without substance 虚假交易 i3cMRcS;  
  43.unusual pressures 异常压力 AquO#A[,#  
  44.the suspected noncompliance 涉嫌存在违法行为 nG%<n  
  45.materialiy 重要性 oDWNOw  
  46.exceed the materiality level 超过重要性水平 2^qJ'<2]M  
  47.approach the materiality level 接近重要性水平 E.,  
  48.an acceptably low level 可接受水平 ?u5jX J0L  
  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 %<|cWYM="z  
  50.misstatements or omissions 错报或漏报 #~4;yY\$I  
  51.aggregate 总计 kZ=2# .  
  52.subsequent events 期后事项 p]qz+Z/  
  53.adjust the financial statements 调整财务报表 sB!6"D5  
  54.perform additional audit procedures 实施追加的审计程序 y!T8(  
  55.audit risk 审计风险 uANpqT}!  
  56.detection risk 检查风险 x *a_43`  
  57.inappropriate audit opinion 不适当的审计意见 M5 P3;  
  58.material misstatement 重大的错报 h!`KX2~  
  59.tolerable misstatement 可容忍错报 Oq:$GME  
  60.the acceptable level of detection risk 可接受的检查风险 ]GDjR'[z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,/"0tP&_;  
  62.simall business 小规模企业 Mp(;PbVD  
  63.accounting system 会计系统 8Vy/n^3)  
  64.test of control 控制测试 ;(rK^*`fO  
  65.walk-through test 穿行测试 V`rxjv}!  
  66.communication 沟通 iI3,q-LA  
  67.flow chart 流程图 ( j:eky  
  68.reperformance of internal control 重新执行 >`<qa!9  
  69.audit evidence 审计证据 |xT'+~u  
  70.substantive procedures 实质性程序 =7EkN% V:{  
  71.assertions 认定 +1r><do;  
  72.esistence 存在 \wR\i^  
  73.occurrence 发生 NZ?dJ"eq7  
  74.completeness 完整性 89{`GKWX  
  75.rights and obligations 权利和义务 \}AJ)v*<  
  76.valuation and allocation 计价和分摊 X<H{  
  77.cutoff 截止 BY':R-~(  
  78.accuracy 准确性 wRZS+^hx  
  79.classification 分类 Lj/  
  80.inspection 检查 [ ~kS)  
  81.supervision of counting 监盘 Y?-Ef sK  
  82.observation 观察 `NNP}O2  
  83.confirmation 函证 U;M !jj  
  84.computation 计算 lYey7tl{  
  85.analytical procedures 分析程序 xIH= gK  
  86.vouch 核对 LYiIJAZ.  
  87.trace 追查 h+S]C#X,}  
  88.audit sampling 审计抽样 f ~bgZ  
  89.error 误差 cYBjsN(!A|  
  90.expected error 预期误差 Gzwb<e y  
  91.population 总体 |v<4=/.  
  92.sampling risk 抽样风险 ^YEMR C  
  93.non- sampling risk 非抽样风险 6{ pg^K  
  94.sampling unit 抽样单位 Pa ^_ s  
  95.statistical sampling 统计抽样 >~T2MlRux  
  96.tolerable error 可容忍误差 gyC Xv0*z  
  97.the risk of under reliance 信赖不足风险 dAjm4F -  
  98.the risk of over reliance 信赖过度风险  j 2e|  
  99.the risk of incorrect rejection 误拒风险 MhN 8'y(  
  100. the risk of incorrect acceptance 误受风险 Ul|htB<1:  
  101.working trial balance 试算平衡表 "}< baz  
  102.index and cross-referencing 索引和交叉索引 s6I/%R3  
  103.cash receipt 现金收入 ")W5`9  
  104.cash disbursement 现金支出 ket"fXqJX  
  105.bank statement 银行对账单 |1/?>=dDm  
  106.bank reconciliation 银行存款余额调节表 O{=@c96rl  
  107.balance sheet date 资产负债表日 $u,`bX  
  108.net realizable value 可变现净值 >W'"xK|:  
  109.storeroom 仓库  L$[1+*  
  110.sale invoice 销售发票 ~8[`( /hj  
  111.price list 价目表 0Rh*SoYrC  
  112.positive confirmation request 积极式询证函 &GI'-i  
  113.negative confirmation request 消极式询证函 8ya|eJ]/L  
  114.purchase requisition 请购单 2c5)pIVEy  
  115.receiving report 验收报告 ' h|d-p\`9  
  116.gross margin 毛利 wgZ6|)!0  
  117.manufacturing overhead 制造费用 r#^uY:T%  
  118.material requisition 领料单 qvRs1yr?q  
  119.inventory-taking 存货盘点 a,[NcdG  
  120.bond certificate 债券 A)nE +ec1  
  121.stock certificate 股票 !GoHCe[10  
  122.audit report 审计报告 =#vU$~a  
  123.entity 被审计单位 fyv S1_  
  124.addressee of the audit report 审计报告的收件人 p1,.f&(f  
  125.unqualified opinion 无保留意见 RIF*9=,S  
  126.qualified opinion 保留意见 < z{,@Z}  
  127.disclaimer of opinion 无法表示意见 4HyD=6V#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   QH6_nZY  
  A (2)absorbed overhead 已吸收制造费用 8{p#Nl?U1  
  A (3)absorption costing 吸收成本计算 5K$d4KT  
  A (4)account 账户,报表   BU%gXr4Ra  
  A (5)accounting postulate 会计假设   Q_|Lv&  
  A (6)accounting series release 会计公告文件   E}|IU Pm  
  A (7)accounting valuation 会计计价   R "e533  
  A (8)account sale 承销清单 SCXtBZ`.G  
  A (9)accountability concept 经营责任概念   ^L's45&_  
  A (10)accountancy 会计职业   |f+fG=a67V  
  A (11)accountant 会计师   wmit>69S  
  A (12)accounting 会计   eo4v[V&  
  A (13)agency cost 代理成本   f`p"uLNo<  
  A (14)accounting bases 会计基础   AXpyia7nU  
  A (15)accounting manual 会计手册   IPlkv{^  
  A (16)accounting period 会计期间   uq@_DPA7  
  A (17)accounting policies 会计方针   NKRH>2,  
  A (18)accounting rate of return 会计报酬率    6Xt c3  
  A (19)accounting reference date 会计参照日   ~@K!>j  
  A (20)accounting reference period 会计参照期间   qLm g18  
  A (21)accrual concept 应计概念   [L>AU; :  
  A (22)accrual expenses 应计费用   lf2(h4[1R  
  A (23)acid test ration 速动比率(酸性测试比率)   );V.le}%(  
  A (24)acquisition 购置   bcFZ ~B  
  A (25)acquisition accounting 收购会计   ?rgtbiSW-  
  A (26)activity based accounting 作业基础成本计算   ?uqPye1fc  
  A (27)adjusting events 调整事项   93y!x}  
  A (28)administrative expenses 行政管理费   stlkt>9  
  A (29)advice note 发货通知   IsB=G-s  
  A (30)amortization 摊销   FeuqqZ\=&  
  A (31)analytical review 分析性检查   n7'X.=o7  
  A (32)annual equivalent cost 年度等量成本法   Bfr$&?j#  
  A (33)annual report and accounts 年度报告和报表   !o8(9F  
  A (34)appraisal cost 检验成本   E% \Ohs7  
  A (35)appropriation account 盈余分配账户   SR { KL#NC  
  A (36)articles of association 公司章程细则   YW^sf,zQ  
  A (37)assets 资产   wRj&k(?*  
  A (38)assets cover 资产保障   X#mm Z;P  
  A (39)asset value per share 每股资产价值   Yo:l@(  
  A (40)associated company 联营公司   70! &  
  A (41)attainable standard 可达标准   a pqzf  
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 A (42)attributable profit 可归属利润   Xui${UYN  
  A (43)audit 审计   _+ K[1P  
  A (44)audit report 审计报告   89K X.d  
  A (45)auditing standards 审计准则   uAT01ZEm  
  A (46)authorized share capital 额定股本   )AOD~T4s7  
  A (47)available hours 可用小时   =?UCtYN,P  
  A (48)avoidable costs 可避免成本 b7>^w<ki  
  B (49)back-to-back loan 易币贷款   "H>L!v  
  B (50)backflush accounting 倒退成本计算   ug!DL=ZW  
  B (51)bad debts 坏帐   .E|Hk,c9  
  B (52)bad debts ratio 坏帐比率   +M%i3A  
  B (53)bank charges 银行手续费   -}k'a{sj=  
  B (54)bank overdraft 银行透支   D3yG@lIP3  
  B (55)bank reconciliation 银行存款调节表   XtfO;`   
  B (56)bank statement 银行对账单   }* l V  
  B (57)bankruptcy 破产   =tl[?6  
  B (58)basis of apportionment 分摊基础   MP,l*wVd  
  B (59)batch 批量   Iw~3y{\  
  B (60)batch costing 分批成本计算   VY8 p[`  
  B (61)beta factor B(市场)风险因素   Ky`rf}cI>  
  B (62)bill 账单   W?{ :HV  
  B (63)bill of exchange 汇票   haW8zb0z  
  B (64)bill of landing 提单   /E(H`;DG  
  B (65)bill of materials 用料预计单   y|b|_eE?{  
  B (66)bill payable 应付票据   MrjET!`.jC  
  B (67)bill receivable 应收票据   NtMK+y  
  B (68)bin card 存货记录卡   ")7,ZN;  
  B (69)bonus 红利   !o &+  
  B (70)book-keeping 薄记   VP=(",`  
  B (71)Boston classification 波士顿分类   KC o<%  
  B (72)breakeven chart 保本图   BR\% aU$u  
  B (73)breakeven point 保本点   70&v`"  
  B (74)breaking-down time 复位时间   vOsd>3"  
  B (75)budget 预算   OxX{[|!`  
  B (76)budget center 预算中心   u8 14ZN}  
  B (77)budget cost allowance 预算成本折让   R3F>"(P@tS  
  B (78)budget manual 预算手册   8WV1OIL  
  B (79)budget period 预算期间    Q^/5hA  
  B (80)budgetary control 预算控制   hu\HK81m  
  B (81)budgeted capacity 预算生产能力   (r`+q[  
  B (82)burden 制造费用   49}yw3-  
  B (83)business center 经营中心   B{!)GZ(}  
  B (84)business entity 营业个体   YE&"IH]lF  
  B (85)business unit 经营单位   K|];fd U  
 B (86)buy-out management 管理性购买产权   0CI?[R\  
  B (87)by-product 副产品 @Fqh]1t  
  C (88)called-up share capital 催缴股本   H[V^wyi'z  
  C (89)capacity 生产能力   7P9n. [  
  C (90)capacity ratios 生产能力比率   Ken|!rL  
  C (91)capital 资本   RH ow%2D  
  C (92)capital assets pricing model资本资产计价模式   -h*Yd)  
  C (93)capital commitment 承诺资本   6BVV2j)zl:  
  C (94)capital employed 已运用的资本   k(o[T),_%0  
  C (95)capital expenditure 资本支出   @/yRE^c  
  C (96)capital expenditureauthorization 资本支出核准   B{a:cz>0<  
  C (97)capital expenditure control 资本支出控制   ]4\^>  
  C (98)capital expenditure proposal资本支出申请   [6BL C{2  
  C (99)capital funding planning 资本基金筹集计划   s W+YfJT  
  C (100)capital gain 资本收益   nWN~G  
  C (101)capital investment appraisal资本投资评估   wKum{X8  
  C (102)capital maintenance 资本保全   2.}<VivT  
  C (103)capital resource planning 资本资源计划   Dqe)8 r  
  C (104)capital surplus 资本盈余   *103  
  C (105)capital turnover 资本周转率   b>E%&sf  
  C (106)card 记录卡   PB4E_0}h  
  C (107)cash 现金   Yqmx]7Y4  
  C (108)cash account 现金账户   IGT~@);  
  C (109)cash book 现金账薄   c a_N76o!  
  C (110)cash cow 金牛产品   ~w Dmt  
  C (111)cash flow 现金流量   0~A<AF*t  
  C (112)cash discounted 现金贴现   *jGB/ y  
  C (113)cash flow budget 现金流量预算   N<hbV0$%  
  C (114)cash flow statement 现金流量表   [Z,A quCU(  
  C (115)cash ledger 现金分类账   \^;Gv%E  
  C (116)cash limit 现金限额   ' F`*(\#  
  C (117)CCA 现时成本会计   ]?-56c,  
  C (118)center 中心    vi4 1`  
  C (119)changeover time 变更时间   Y::fcMJr;Q  
  C (120)chartered entity 特许经济个体   !W^2?pqN  
  C (121)cheque 支票   dVVeH\o  
  C (122)cheque register 支票登记薄   7oF`Os+U  
  C (123)coin analysis 零钱分类   nX5*pTfjL3  
  C (124)classification 分类   #i ?@S$  
  C (125)clock card 工时卡   9/}i6j8Z  
  C (126)code 代码   (J.(Fl>^  
  C (127)commitment accounting 承诺确认会计   7zr\AgV9  
  C (128)common cost 共同成本   .`Z{ptt>  
  C (129)company limited byguarantee 有限担保责任公司   >1pD'UZIy7  
C (130)company limited shares 股份有限公司   90sMS]a  
  C (131)competitive position 竞争能力状况   B_hob  
  C (132)concept 概念   Qu!\Cx@  
  C (133)conglomerate 跨行业企业   |rdG+ >  
  C (134)consistency concept 一致性概念   *Vfas|3hZI  
  C (135)consolidated accounts 合并报表   M42Zpb].  
  C (136)consolidation accounting 合并会计   X$ /3  
  C (137)consortium 财团   {tOuKnnS  
  C (138)contingency plan 应急计划   7b+OIZB  
  C (139)contingent liabilities 或有负债    ~Zl`Ap  
  C (140)continuous operation 连续生产   +Jt"JJ>%k  
  C (141)contra 抵消   lx$Y-Tb^F  
  C (142)contract cost 合同成本   /T#<g:   
  C (143)contract costing 合同成本计算   ;T#t)oV  
  C (144)contribution 贡献毛益   r{\cm Ds  
  C (145)contribution centre 贡献中心   P7egT ,Z  
  C (146)contribution chart 贡献图   ez(4TtT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Da-F(^E  
  C (148)contribution to salesration 贡献毛益对销售比率   Pdf_{8 r  
  C (149)control 控制   enG6T  
  C (150)control account 控制帐户   Lom%eoH)  
  C (151)control limits 控制限度   FVY,CeA.  
  C (152)controllability concept 可控制概念   *!Am6\+  
  C (153)controllable cost 可控制成本   |\QR9>  
  C (154)conversion cost 加工成本   !Q.c8GRUQ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~|DF-t V  
  C (156)corporate appraisal 公司评估   V]q{N-Iq  
  C (157)corporate planning 公司计划   =v:_N.Fh-c  
  C (158)corporate social reporting 公司社会报告   }S#.Pw%  
  C (159)corporation 股份公司   $)n{}8^  
  C (160)cost 成本   LWVO%@)w  
  C (161)cost account 成本帐户   w-B\AK?}  
  C (162)cost accounting 成本会计   T"QY@#E  
  C (163)cost accounting manual 成本手册   7e8hnTzl8<  
  C (164)cost accounts calendar 成本报表的日历时间   * D AgcB  
  C (165)cost adjustment 成本调整   4 T^M@+&|  
  C (166)cost allocation 成本分配   @lTUag'U0  
  C (167)cost apportionment 成本分摊   H ~ks"D1  
  C (168)cost attribution 成本归属   N->;q^  
  C (169)cost audit 成本审计   J YSw!!eC  
  C (170)cost behaviour 成本性态   *r-Bt1  
  C (171)cost benefit analysis 成本效益分析   ]G1j\wnF  
  C (172)cost center 成本中心   n|,Es!8:o  
  C (173)cost driver 成本动因
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