论坛风格切换切换到宽版
  • 1373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
s)Sa KE*d  
Kp,}7%hDw!  
注会《审计》英语常用词汇 k 1;,eB  
| rJ_  
d b U  
  1.audit   审计 x" 21 Jh  
  2.attestation   鉴证 f:iK5g  
  3.credibility   可信赖程度 cGSoAK  
  4.audit of financial statements 财务报表审计 9HMW!DSK`  
  5.agreed-upon procedures 执行商定程序 N!6{c~^  
  6.high levels of assurance 高水平保证 $$C5Q;7w!  
  7.compilation 编制 L'=e /&  
  8.reliability 可靠性 YbZ<=ZzO4  
  9.relevance 相关性 7Cf%v`B4D  
  10.professional skepticism 职业谨慎 W"9iFj X  
  11.objectivity 客观性 .N~qpynY  
  12. professional competence 专业胜任能力 TSu^.K  
  13.Senior/CPA-in-charge 项目经理 E\!:MCL  
  14.audit engagement letter 业务约定书 pGw|T~e%  
  15.recurring audit 连续审计 c)Ft#vzg&e  
  16.the client 委托人 y@g{:/cmO  
  17.change CPA 更换注册会计 rXo2MX@u  
  18.the existing CPA 现任注册会计师 X'N 4a  
  19.the successor CPA 后任注册会计师 1xK'T_ [  
  20.the preceding CPA前任注册会计师 $ hB;r  
  21.issue the audit report 出具审计报告 ll;#4~iA  
  22.expert 专家 @(.?e<  
  23.the board of directors 董事会 .K^'Q|?   
  24.knowledge of the entity‘ s business 了解被审计单位情况 I%xrDiK97  
  25.assess material misstatement risks评估重大错报风险 WH :+HNl1d  
  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 ~D@pk>I  
  27.a general knowledge of —— 初步了解―――的情况 ixN>KwH  
  28.a more knowledge of—— 进一步了解的情况 |E @Gsw  
  29.the prior year‘s working papers 以前年度工作底稿 p}uT qI  
  30.minutes of meeting 会议纪要 6$wS7Cu  
  31.business risks 经营风险 fX G+88:2  
  32.appropriateness 适当性 M"F?'zTkJ  
  33.accounting estimate 会计估计 Q(m} Sr 4  
  34.management representations 管理层声明 (\FjbY9&  
  35.going concern assumption 持续经营假设 8 g'9( )&  
  36.audit plan 审计计划 )>a t]mH  
  37.significant audit areas 重点审计领域 ]!H*oP8a*  
  38.error 错误 Vja' :i  
  39.fraud舞弊 AF D/ J  
  40.modified or additional procedures 修改或追加审计程序 :7Mo0,Bw,  
  41.misappropriation of assets 侵占资产 {B|U8j[  
  42.transactions without substance 虚假交易 `9Ngax=_  
  43.unusual pressures 异常压力 Y%qhgzz?/  
  44.the suspected noncompliance 涉嫌存在违法行为 r5[om$|*  
  45.materialiy 重要性 <Xw 6m$fr:  
  46.exceed the materiality level 超过重要性水平 XboOvdt^|  
  47.approach the materiality level 接近重要性水平 H^"BK-`hs  
  48.an acceptably low level 可接受水平 `(aU_r=  
  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 ;nj'C1  
  50.misstatements or omissions 错报或漏报 #Q6wv/"Ub  
  51.aggregate 总计 7d/wT+f  
  52.subsequent events 期后事项 3hR7 . /  
  53.adjust the financial statements 调整财务报表 qM@][]j:  
  54.perform additional audit procedures 实施追加的审计程序 fT._Os?i  
  55.audit risk 审计风险 O89<IXk  
  56.detection risk 检查风险 +`f gn9p  
  57.inappropriate audit opinion 不适当的审计意见 tZ>>aiI3  
  58.material misstatement 重大的错报 9}X3Q!iFb  
  59.tolerable misstatement 可容忍错报 $Z 10Zf=  
  60.the acceptable level of detection risk 可接受的检查风险 =pWpHbB.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4M(w<f\5F  
  62.simall business 小规模企业 4q@o4C<0  
  63.accounting system 会计系统 _ %&"4bm.  
  64.test of control 控制测试 =YA%= d_  
  65.walk-through test 穿行测试 A4';((OXy  
  66.communication 沟通 m|~,#d@  
  67.flow chart 流程图 R2Tvo?xI7  
  68.reperformance of internal control 重新执行 3~I<f ^K4  
  69.audit evidence 审计证据 psRm*,*O  
  70.substantive procedures 实质性程序 $qQ6u!  
  71.assertions 认定 (#c5Q&  
  72.esistence 存在 2EE/xnwX  
  73.occurrence 发生 $$ _ uQf  
  74.completeness 完整性 KtEM H  
  75.rights and obligations 权利和义务 DJ} xD&G  
  76.valuation and allocation 计价和分摊 Ms1\J2  
  77.cutoff 截止 9Lz)SYd  
  78.accuracy 准确性 1sc #!^Oo  
  79.classification 分类 sp O?5#  
  80.inspection 检查 R$,`}@VqZ3  
  81.supervision of counting 监盘 a-!"m  
  82.observation 观察 ` k\]I |6  
  83.confirmation 函证 3Un/-4uL  
  84.computation 计算 JPQ02&e  
  85.analytical procedures 分析程序 N _pJE?  
  86.vouch 核对 (~Zg\(5#  
  87.trace 追查 l$m^{6IYc  
  88.audit sampling 审计抽样 $6!`  
  89.error 误差 08k1 w,6W  
  90.expected error 预期误差 O-T/H-J`  
  91.population 总体 ~ezCE4^&  
  92.sampling risk 抽样风险 N0 ?O*a  
  93.non- sampling risk 非抽样风险 gK)B3dH*&  
  94.sampling unit 抽样单位 rLL;NTN+/  
  95.statistical sampling 统计抽样 A9l^S|r  
  96.tolerable error 可容忍误差 \TMRS(  
  97.the risk of under reliance 信赖不足风险 T>f-b3dk  
  98.the risk of over reliance 信赖过度风险 [9(B;;R@  
  99.the risk of incorrect rejection 误拒风险 =j;o, J:(  
  100. the risk of incorrect acceptance 误受风险 HqYaQ~Dth  
  101.working trial balance 试算平衡表 ^"buF\3L  
  102.index and cross-referencing 索引和交叉索引 |xKB><  
  103.cash receipt 现金收入 eA4*Be;9e  
  104.cash disbursement 现金支出 7KM!\"PM  
  105.bank statement 银行对账单 ^* DKF  
  106.bank reconciliation 银行存款余额调节表 LiV]!*9$KG  
  107.balance sheet date 资产负债表日 ) ]~HjA;  
  108.net realizable value 可变现净值 BM&'3K_y  
  109.storeroom 仓库 -IX;r1UD  
  110.sale invoice 销售发票 H50nR$$<*Y  
  111.price list 价目表 |=%$7b\C  
  112.positive confirmation request 积极式询证函 ;4qalxzu  
  113.negative confirmation request 消极式询证函 9oq(5BG,  
  114.purchase requisition 请购单 ?N|PgNu X  
  115.receiving report 验收报告 Jb tbW &EH  
  116.gross margin 毛利 r1?LKoJOn  
  117.manufacturing overhead 制造费用 K4R jGSaF  
  118.material requisition 领料单  &R^mpV5  
  119.inventory-taking 存货盘点 R2J3R5 S=[  
  120.bond certificate 债券 um8ZhXq  
  121.stock certificate 股票 nQ~q -=,L  
  122.audit report 审计报告 N@d 4)  
  123.entity 被审计单位 UT{N ly8u  
  124.addressee of the audit report 审计报告的收件人 IB;y8e,  
  125.unqualified opinion 无保留意见 Q  o=  
  126.qualified opinion 保留意见 ;N1FP*  
  127.disclaimer of opinion 无法表示意见 Sr+1.77}  
  128.adverse opinion 否定意见
El+]}D"  
*M`[YG19!e  
A (1)ABC 作业基础成本计算   RgRcW5VxK  
  A (2)absorbed overhead 已吸收制造费用 (Q&z1XK3  
  A (3)absorption costing 吸收成本计算 15s?QSKj  
  A (4)account 账户,报表   9QX{b+}"e  
  A (5)accounting postulate 会计假设   Ahwu'mgnC  
  A (6)accounting series release 会计公告文件   pEaH^(I*  
  A (7)accounting valuation 会计计价   JGdBpj:  
  A (8)account sale 承销清单 DHJnz>bE  
  A (9)accountability concept 经营责任概念   1Gqtd^*;  
  A (10)accountancy 会计职业   Xs?>6i@$$  
  A (11)accountant 会计师   ftH 0aI  
  A (12)accounting 会计   zO\"$8q*  
  A (13)agency cost 代理成本   oNh .Zgg  
  A (14)accounting bases 会计基础   EwOTG Y{0p  
  A (15)accounting manual 会计手册   ;;`KkNys m  
  A (16)accounting period 会计期间   TX +t   
  A (17)accounting policies 会计方针   :- 5Mn3*  
  A (18)accounting rate of return 会计报酬率   Wex4>J<`/  
  A (19)accounting reference date 会计参照日   4Sl^cKb$7  
  A (20)accounting reference period 会计参照期间   Uis P 8/k  
  A (21)accrual concept 应计概念   Rd!.8K[  
  A (22)accrual expenses 应计费用   kN) pi "  
  A (23)acid test ration 速动比率(酸性测试比率)   LpiLk| 2i  
  A (24)acquisition 购置   0ib 6}L%  
  A (25)acquisition accounting 收购会计   Ip0Zf?  
  A (26)activity based accounting 作业基础成本计算   0y1t%C075  
  A (27)adjusting events 调整事项   50Jr(OeU<  
  A (28)administrative expenses 行政管理费   o. _^  
  A (29)advice note 发货通知   D"WkD j"M  
  A (30)amortization 摊销   Bl1I "B  
  A (31)analytical review 分析性检查   % B?5l^W@  
  A (32)annual equivalent cost 年度等量成本法   qqAsh]Z  
  A (33)annual report and accounts 年度报告和报表   97 g-*K  
  A (34)appraisal cost 检验成本   @kK=|(OB'  
  A (35)appropriation account 盈余分配账户   g bh:Y}_FU  
  A (36)articles of association 公司章程细则   x~z 2l#ow  
  A (37)assets 资产   rTJWftH!  
  A (38)assets cover 资产保障   A y`a>:p  
  A (39)asset value per share 每股资产价值   2U+&F'&Q  
  A (40)associated company 联营公司   3_>1j  
  A (41)attainable standard 可达标准   oe<Y,%u"6  
INT2i8oU  
 A (42)attributable profit 可归属利润   u`~{:V  
  A (43)audit 审计   sg y  
  A (44)audit report 审计报告   O*PHo_&G  
  A (45)auditing standards 审计准则   .`p_vS9  
  A (46)authorized share capital 额定股本   3$b(iI< "  
  A (47)available hours 可用小时   (l,o UBRr  
  A (48)avoidable costs 可避免成本 loB/w{r*x  
  B (49)back-to-back loan 易币贷款   2n=;"33%a  
  B (50)backflush accounting 倒退成本计算   93dotuF  
  B (51)bad debts 坏帐   n" ~*9'  
  B (52)bad debts ratio 坏帐比率   Rju8%FRO  
  B (53)bank charges 银行手续费   #(H_w4  
  B (54)bank overdraft 银行透支   P&Y aJUq.u  
  B (55)bank reconciliation 银行存款调节表   izw}25SW  
  B (56)bank statement 银行对账单   }X?*o `sW  
  B (57)bankruptcy 破产   LNb![Rq  
  B (58)basis of apportionment 分摊基础   yKI.TR#  
  B (59)batch 批量   +NY4j-O  
  B (60)batch costing 分批成本计算   vB{b/xmah  
  B (61)beta factor B(市场)风险因素   q  ha1b$  
  B (62)bill 账单   2I<T<hFW]  
  B (63)bill of exchange 汇票   P(;c`   
  B (64)bill of landing 提单   9|`@czw  
  B (65)bill of materials 用料预计单   yM2&cMHH~  
  B (66)bill payable 应付票据   *J=ol  
  B (67)bill receivable 应收票据   $5IrM 7i  
  B (68)bin card 存货记录卡   ("6W.i>  
  B (69)bonus 红利   a3 x~B=E  
  B (70)book-keeping 薄记   <7^~r(DP  
  B (71)Boston classification 波士顿分类   \2,18E  
  B (72)breakeven chart 保本图   :I('xVNPz  
  B (73)breakeven point 保本点   h~@+M5r,  
  B (74)breaking-down time 复位时间   c v 9 6F  
  B (75)budget 预算   OKVYpf  
  B (76)budget center 预算中心   *PEuaRDN  
  B (77)budget cost allowance 预算成本折让   Q(6(Scp{  
  B (78)budget manual 预算手册   t["D f;"O  
  B (79)budget period 预算期间   \gkajY-?  
  B (80)budgetary control 预算控制   q9!9OcN2  
  B (81)budgeted capacity 预算生产能力   ~'MWtDe:Z8  
  B (82)burden 制造费用   MDP MOA  
  B (83)business center 经营中心   3Y-v1.^j  
  B (84)business entity 营业个体    Yn>zR I  
  B (85)business unit 经营单位   'qJ-eQ7e  
 B (86)buy-out management 管理性购买产权   j%;)CV G"  
  B (87)by-product 副产品 )mdNvb[*n  
  C (88)called-up share capital 催缴股本   s>\g03=  
  C (89)capacity 生产能力   o }A #-   
  C (90)capacity ratios 生产能力比率   ~S6{VK.  
  C (91)capital 资本   @E2nF|N  
  C (92)capital assets pricing model资本资产计价模式   ?m1$*j  
  C (93)capital commitment 承诺资本   EC'bgFe  
  C (94)capital employed 已运用的资本   8 36m5/kH[  
  C (95)capital expenditure 资本支出   l`&6W?C  
  C (96)capital expenditureauthorization 资本支出核准   J36@Pf]h  
  C (97)capital expenditure control 资本支出控制   0)5Sx /5'  
  C (98)capital expenditure proposal资本支出申请   VWy:U#;+8  
  C (99)capital funding planning 资本基金筹集计划   9 Zm<1Fw  
  C (100)capital gain 资本收益   PEEY;x  
  C (101)capital investment appraisal资本投资评估   AFTed?(  
  C (102)capital maintenance 资本保全   "ru1;I  
  C (103)capital resource planning 资本资源计划   ;;!{m(;LS}  
  C (104)capital surplus 资本盈余   Rk%M~D*-  
  C (105)capital turnover 资本周转率   o$VH,2 QF  
  C (106)card 记录卡   3gy;$}Lq T  
  C (107)cash 现金   3 ?F@jEQk  
  C (108)cash account 现金账户   "v!HKnDT  
  C (109)cash book 现金账薄   2TEeP7  
  C (110)cash cow 金牛产品   7RE 6y(V1  
  C (111)cash flow 现金流量   xm5FQ) T  
  C (112)cash discounted 现金贴现   tq[",&K  
  C (113)cash flow budget 现金流量预算   i%PHYSJ.  
  C (114)cash flow statement 现金流量表   T zYg H  
  C (115)cash ledger 现金分类账   KHz8 38C]  
  C (116)cash limit 现金限额   g/Jj]X#r  
  C (117)CCA 现时成本会计   #0^3Wm`X;  
  C (118)center 中心   So%1R Y{ )  
  C (119)changeover time 变更时间   h<ctW>6v  
  C (120)chartered entity 特许经济个体   x[W]?`W3r~  
  C (121)cheque 支票   :TYzzl43  
  C (122)cheque register 支票登记薄   zl 0^EltiU  
  C (123)coin analysis 零钱分类   #4 &N0IG  
  C (124)classification 分类   */dh_P<Yj  
  C (125)clock card 工时卡   vC<kpf!  
  C (126)code 代码   F>kn:I"X)  
  C (127)commitment accounting 承诺确认会计   \w[ZY$/  
  C (128)common cost 共同成本   :YXQ9/iRr  
  C (129)company limited byguarantee 有限担保责任公司   y' |W['  
C (130)company limited shares 股份有限公司   b%f2"e0g  
  C (131)competitive position 竞争能力状况   Nv Hy '   
  C (132)concept 概念   j_uY8c>3\q  
  C (133)conglomerate 跨行业企业   Z?v6pjZ?  
  C (134)consistency concept 一致性概念   e=)* O  
  C (135)consolidated accounts 合并报表   nQ!#G(_nO  
  C (136)consolidation accounting 合并会计   T.P Z}4  
  C (137)consortium 财团   T>Rf?%o  
  C (138)contingency plan 应急计划   1qKxg  
  C (139)contingent liabilities 或有负债   bA^: p3  
  C (140)continuous operation 连续生产   IA 9v1:>  
  C (141)contra 抵消   "jJdUFN  
  C (142)contract cost 合同成本   \ Q8q9|g?]  
  C (143)contract costing 合同成本计算   wQrPS  
  C (144)contribution 贡献毛益   2]RH)W86;  
  C (145)contribution centre 贡献中心    ~uZLe\>K  
  C (146)contribution chart 贡献图   K<   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &Yks,2:P  
  C (148)contribution to salesration 贡献毛益对销售比率   %3#I:>si  
  C (149)control 控制   +fCyR  
  C (150)control account 控制帐户   _E<O+leWf  
  C (151)control limits 控制限度   dms:i)L2  
  C (152)controllability concept 可控制概念   (VI* c!N  
  C (153)controllable cost 可控制成本   V<NsmC=g  
  C (154)conversion cost 加工成本   5A]LNA4i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \ NSw<.  
  C (156)corporate appraisal 公司评估   ,iv%^C",)  
  C (157)corporate planning 公司计划   *ez~~ Y  
  C (158)corporate social reporting 公司社会报告   9q)nNX<$)  
  C (159)corporation 股份公司   q{Ta?|x#  
  C (160)cost 成本   2:HP5   
  C (161)cost account 成本帐户   $s(4?^GP  
  C (162)cost accounting 成本会计   t k/K0u  
  C (163)cost accounting manual 成本手册   m57tO X  
  C (164)cost accounts calendar 成本报表的日历时间   9s6>9hMb)  
  C (165)cost adjustment 成本调整   K-Dk2(x  
  C (166)cost allocation 成本分配   b}?@syy8  
  C (167)cost apportionment 成本分摊   U>B5LU9&  
  C (168)cost attribution 成本归属   &~JfDe9IS  
  C (169)cost audit 成本审计   &0 )xvZ  
  C (170)cost behaviour 成本性态   #b"5L2D`y'  
  C (171)cost benefit analysis 成本效益分析   Rw ao5l=x  
  C (172)cost center 成本中心   >5~Zr$  
  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