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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 $ @^n3ZQ4  
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  1.audit   审计 Gs-'  
  2.attestation   鉴证 gP<l  
  3.credibility   可信赖程度 vXyaOZ  
  4.audit of financial statements 财务报表审计 t.]oLG22r  
  5.agreed-upon procedures 执行商定程序 9m<>G3Jr  
  6.high levels of assurance 高水平保证 #j@Su )+  
  7.compilation 编制 gllXJM^ -  
  8.reliability 可靠性 *s_)E 2  
  9.relevance 相关性 nkv zv  
  10.professional skepticism 职业谨慎 B=9|g1e  
  11.objectivity 客观性 o\2#o5#  
  12. professional competence 专业胜任能力 z7J#1q~:yY  
  13.Senior/CPA-in-charge 项目经理 |,qz7dpe  
  14.audit engagement letter 业务约定书 vK|d P3  
  15.recurring audit 连续审计 k{9s>l~'  
  16.the client 委托人 pTcm2-J  
  17.change CPA 更换注册会计 C,K P!B{  
  18.the existing CPA 现任注册会计师 Nn%{K a  
  19.the successor CPA 后任注册会计师 HmQuRW  
  20.the preceding CPA前任注册会计师 D7 .R N Xo  
  21.issue the audit report 出具审计报告  37{mhU  
  22.expert 专家 7:;P>sF@  
  23.the board of directors 董事会 `57ffQR9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 514;!Q4K  
  25.assess material misstatement risks评估重大错报风险 TC ^EyjD  
  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 Ww@R ewo  
  27.a general knowledge of —— 初步了解―――的情况 3 bGpK9M~  
  28.a more knowledge of—— 进一步了解的情况 sHKT]^7  
  29.the prior year‘s working papers 以前年度工作底稿 E_-CsL%  
  30.minutes of meeting 会议纪要 !30BZM^  
  31.business risks 经营风险 xez~Yw2  
  32.appropriateness 适当性 7e j"q  
  33.accounting estimate 会计估计 U2!9Tl9".  
  34.management representations 管理层声明 7IjFSN >  
  35.going concern assumption 持续经营假设 aA=qel  
  36.audit plan 审计计划 *y7^4I-J  
  37.significant audit areas 重点审计领域 g3j@o/Y  
  38.error 错误 ^cd+W?  
  39.fraud舞弊 ;Cm%<vW4!  
  40.modified or additional procedures 修改或追加审计程序 6EJ,czt(  
  41.misappropriation of assets 侵占资产 NfKi,^O  
  42.transactions without substance 虚假交易 Q-(twh  
  43.unusual pressures 异常压力 ]M>mwnt+  
  44.the suspected noncompliance 涉嫌存在违法行为 )mJl-u[0+  
  45.materialiy 重要性 r=<,`_@Y  
  46.exceed the materiality level 超过重要性水平 KI#),~n S  
  47.approach the materiality level 接近重要性水平 )9J&M6LX  
  48.an acceptably low level 可接受水平 a+IU<O-J?  
  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 b=.Ikt+y  
  50.misstatements or omissions 错报或漏报 W~FcU+a  
  51.aggregate 总计 #\o VbVq  
  52.subsequent events 期后事项 <SO C  
  53.adjust the financial statements 调整财务报表 BY6QJkI9x  
  54.perform additional audit procedures 实施追加的审计程序 z1_\P) M  
  55.audit risk 审计风险 or>5a9pj  
  56.detection risk 检查风险 MHk\y2`/;  
  57.inappropriate audit opinion 不适当的审计意见 pzHN:9r  
  58.material misstatement 重大的错报 4w\cS&X~C  
  59.tolerable misstatement 可容忍错报 ^HQg$}=  
  60.the acceptable level of detection risk 可接受的检查风险 mRFcZ.7  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Whod_Uk  
  62.simall business 小规模企业 /c8F]fkZ=  
  63.accounting system 会计系统 0k0 y'1SL  
  64.test of control 控制测试 -# |J  
  65.walk-through test 穿行测试 w SBDJvI  
  66.communication 沟通 OcwD<Xy  
  67.flow chart 流程图 -(ABQgSO]  
  68.reperformance of internal control 重新执行 NAlYfbp  
  69.audit evidence 审计证据 j[v<xo  
  70.substantive procedures 实质性程序 *dL!)+:d  
  71.assertions 认定 O3PE w4yA  
  72.esistence 存在 C1Slx !}  
  73.occurrence 发生 <9B\('  
  74.completeness 完整性 `)/G5 fB  
  75.rights and obligations 权利和义务 e@F9'z4  
  76.valuation and allocation 计价和分摊 Z>{3t/`  
  77.cutoff 截止 =i 4Ds  
  78.accuracy 准确性 gyondcF  
  79.classification 分类 -tlRe12  
  80.inspection 检查 ZC @sUj"  
  81.supervision of counting 监盘 Jo1n>Mo-j  
  82.observation 观察 AbC /  
  83.confirmation 函证 kTL{?-  
  84.computation 计算 |Qo ;=~7  
  85.analytical procedures 分析程序 ^ duNEu0*  
  86.vouch 核对 #%rXDGDS  
  87.trace 追查 pZ}4'GnZI  
  88.audit sampling 审计抽样 |x3.r t  
  89.error 误差 _k o16wfg  
  90.expected error 预期误差 51u8.%{4  
  91.population 总体 DP6M4  
  92.sampling risk 抽样风险 a2 e-Q({  
  93.non- sampling risk 非抽样风险 )4vZIU#  
  94.sampling unit 抽样单位 w(zlHj  
  95.statistical sampling 统计抽样 Ph'*s{   
  96.tolerable error 可容忍误差 PF+v[h;,  
  97.the risk of under reliance 信赖不足风险 DDsU6RyN  
  98.the risk of over reliance 信赖过度风险 <O>1Y09C/  
  99.the risk of incorrect rejection 误拒风险 /pt%*;H  
  100. the risk of incorrect acceptance 误受风险 *tC]Z&5  
  101.working trial balance 试算平衡表 : n 4 ?  
  102.index and cross-referencing 索引和交叉索引 5zWxI]4d\  
  103.cash receipt 现金收入 W2e~!:w  
  104.cash disbursement 现金支出 V\^3I7F  
  105.bank statement 银行对账单 eQbDs_  
  106.bank reconciliation 银行存款余额调节表 @kw#\%Uz  
  107.balance sheet date 资产负债表日 I ww.Nd2  
  108.net realizable value 可变现净值 jO)UK.H#  
  109.storeroom 仓库 BWamF{\d1a  
  110.sale invoice 销售发票 *,A?lX,9A  
  111.price list 价目表 t."hAvRL  
  112.positive confirmation request 积极式询证函 l8/ tR  
  113.negative confirmation request 消极式询证函 z=J%-Hq>  
  114.purchase requisition 请购单 a;jXMR  
  115.receiving report 验收报告 H|T!}M>  
  116.gross margin 毛利 g} 7FR({b  
  117.manufacturing overhead 制造费用 +YVnA?r?  
  118.material requisition 领料单 .{%~4$yu7  
  119.inventory-taking 存货盘点 lS&$86Jo(  
  120.bond certificate 债券 cLj@+?/  
  121.stock certificate 股票 L s6P< "V  
  122.audit report 审计报告 n8n(<  
  123.entity 被审计单位 tkx 1iBW=  
  124.addressee of the audit report 审计报告的收件人 P$?3\`U;  
  125.unqualified opinion 无保留意见 # Y/ .%ch.  
  126.qualified opinion 保留意见 P~$FgAV  
  127.disclaimer of opinion 无法表示意见 pCS2sq8RC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b0|q@!z>  
  A (2)absorbed overhead 已吸收制造费用 uKHkC.g  
  A (3)absorption costing 吸收成本计算 Ch8w_Jf1yx  
  A (4)account 账户,报表   m22M[L(q  
  A (5)accounting postulate 会计假设   , v,mBYaU  
  A (6)accounting series release 会计公告文件   O) NEt  
  A (7)accounting valuation 会计计价   STmn%&  
  A (8)account sale 承销清单 iTJS W  
  A (9)accountability concept 经营责任概念   69AgPAv<k  
  A (10)accountancy 会计职业   *NzHY;e  
  A (11)accountant 会计师   G66A]FIg  
  A (12)accounting 会计   *T\- iICw  
  A (13)agency cost 代理成本   b<o Uy  
  A (14)accounting bases 会计基础   }GX[N\$N  
  A (15)accounting manual 会计手册   -S5M>W.Qb{  
  A (16)accounting period 会计期间   9|#YKO\\i  
  A (17)accounting policies 会计方针   4X,fb`  
  A (18)accounting rate of return 会计报酬率   ckFnQhW  
  A (19)accounting reference date 会计参照日   J`}5bnFP  
  A (20)accounting reference period 会计参照期间   d1$3~Xl]  
  A (21)accrual concept 应计概念   7DaMuh~<  
  A (22)accrual expenses 应计费用   e]R`B}vO  
  A (23)acid test ration 速动比率(酸性测试比率)   !pY=\vK;  
  A (24)acquisition 购置   [!9 dA.tF  
  A (25)acquisition accounting 收购会计   2 ]W"sT[  
  A (26)activity based accounting 作业基础成本计算   }`M53>C,gQ  
  A (27)adjusting events 调整事项   }? j>V  
  A (28)administrative expenses 行政管理费   8Yfg@"Tn  
  A (29)advice note 发货通知   z'N_9=  
  A (30)amortization 摊销   ?0k(wiF  
  A (31)analytical review 分析性检查   [C 1o9c!  
  A (32)annual equivalent cost 年度等量成本法   uJ ;7]  
  A (33)annual report and accounts 年度报告和报表   .R5[bXxe7  
  A (34)appraisal cost 检验成本   pMZKF=  
  A (35)appropriation account 盈余分配账户   J-C3k`%O  
  A (36)articles of association 公司章程细则   CMI'y(GN  
  A (37)assets 资产   d3Dw[4  
  A (38)assets cover 资产保障   Itn7Kl  
  A (39)asset value per share 每股资产价值   0\3mS{s  
  A (40)associated company 联营公司   2D|2/ >[  
  A (41)attainable standard 可达标准   ZNb;2 4  
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 A (42)attributable profit 可归属利润   r~ gjn`W  
  A (43)audit 审计   e45gjjts  
  A (44)audit report 审计报告   h m#S4/=#  
  A (45)auditing standards 审计准则   \\;i  
  A (46)authorized share capital 额定股本   jM`)N d  
  A (47)available hours 可用小时   Ckd=tvL  
  A (48)avoidable costs 可避免成本 O%RkU?ME  
  B (49)back-to-back loan 易币贷款   U^jxKBq^  
  B (50)backflush accounting 倒退成本计算   Uawf,57v<  
  B (51)bad debts 坏帐   +oKp> -  
  B (52)bad debts ratio 坏帐比率   1n}q6oa=  
  B (53)bank charges 银行手续费   aRFLh  
  B (54)bank overdraft 银行透支   -<rQOPH%  
  B (55)bank reconciliation 银行存款调节表   >s#[dr\ww  
  B (56)bank statement 银行对账单   h%'4V<V  
  B (57)bankruptcy 破产   eZDqW)x  
  B (58)basis of apportionment 分摊基础   u{Jv6K,  
  B (59)batch 批量   ,nn5LQ|l.j  
  B (60)batch costing 分批成本计算   VrL==aTYXs  
  B (61)beta factor B(市场)风险因素   "-aak )7w  
  B (62)bill 账单   *Z0Y:"  
  B (63)bill of exchange 汇票   #T\Yi|Qs#  
  B (64)bill of landing 提单   %ux%=@%  
  B (65)bill of materials 用料预计单   !e~Yp0gX#  
  B (66)bill payable 应付票据   c2M-/ x-:  
  B (67)bill receivable 应收票据   {v&c5B~,\  
  B (68)bin card 存货记录卡   [Xp{z tGE  
  B (69)bonus 红利   _isqk~ ul  
  B (70)book-keeping 薄记   ua$H"(#c  
  B (71)Boston classification 波士顿分类   '[u=q -Lv  
  B (72)breakeven chart 保本图   sj;8[Xy's  
  B (73)breakeven point 保本点   a[TR_ uR  
  B (74)breaking-down time 复位时间   |n9~2R   
  B (75)budget 预算   T3po.Km\{  
  B (76)budget center 预算中心   QF^_4Yn  
  B (77)budget cost allowance 预算成本折让   ~ou1{NS  
  B (78)budget manual 预算手册   ^/;W;C{4  
  B (79)budget period 预算期间   cd8ZZ 8L  
  B (80)budgetary control 预算控制   mNcoR^(VN  
  B (81)budgeted capacity 预算生产能力   x!\FB.h4!(  
  B (82)burden 制造费用   dc#Db~v}k  
  B (83)business center 经营中心   +uR|0Jo8X  
  B (84)business entity 营业个体   En@] xvE  
  B (85)business unit 经营单位   <^:e)W  
 B (86)buy-out management 管理性购买产权   3Cq/ o'  
  B (87)by-product 副产品 *2M M   
  C (88)called-up share capital 催缴股本   _4E . P  
  C (89)capacity 生产能力   $lkd9r1   
  C (90)capacity ratios 生产能力比率   [~&C6pR  
  C (91)capital 资本   g8+w?Zn}  
  C (92)capital assets pricing model资本资产计价模式   U3SF'r8  
  C (93)capital commitment 承诺资本   -ya0!D  
  C (94)capital employed 已运用的资本   99XbpP55  
  C (95)capital expenditure 资本支出   i!zh9,i>M  
  C (96)capital expenditureauthorization 资本支出核准   - w41Bvz0  
  C (97)capital expenditure control 资本支出控制   HnvE\t9`  
  C (98)capital expenditure proposal资本支出申请   s3m]rC  
  C (99)capital funding planning 资本基金筹集计划   sA18f2  
  C (100)capital gain 资本收益   hK=\O)  
  C (101)capital investment appraisal资本投资评估   CbK&.a  
  C (102)capital maintenance 资本保全   $V"NB`T  
  C (103)capital resource planning 资本资源计划   ^{<x*/nK  
  C (104)capital surplus 资本盈余   AF{k^^|H  
  C (105)capital turnover 资本周转率   `Pj7O/!)#!  
  C (106)card 记录卡   qw A N=3@  
  C (107)cash 现金   ; n2|pC^  
  C (108)cash account 现金账户   `?{Hs+4P5  
  C (109)cash book 现金账薄   Sz0M8fYT]  
  C (110)cash cow 金牛产品   ejj|l   
  C (111)cash flow 现金流量   m35Blg34  
  C (112)cash discounted 现金贴现   )"7hyW5  
  C (113)cash flow budget 现金流量预算   /BWJ)6#H  
  C (114)cash flow statement 现金流量表   f.Y9gkt3d  
  C (115)cash ledger 现金分类账   @Z$`c{V<  
  C (116)cash limit 现金限额   6T6 S9A*nT  
  C (117)CCA 现时成本会计   8kZ ~  
  C (118)center 中心   &fBLPF%6  
  C (119)changeover time 变更时间   %hK?\Pg3=E  
  C (120)chartered entity 特许经济个体   fgFBOpG%Gq  
  C (121)cheque 支票   V43pZ]YZ>  
  C (122)cheque register 支票登记薄   )c@I|L  
  C (123)coin analysis 零钱分类   9GnNL I{  
  C (124)classification 分类   \GtZX!0  
  C (125)clock card 工时卡   NLDmZra  
  C (126)code 代码   4!lbwqo  
  C (127)commitment accounting 承诺确认会计   -&Fxg>FrYb  
  C (128)common cost 共同成本   }G&#pw2  
  C (129)company limited byguarantee 有限担保责任公司   `Rj<qz^7  
C (130)company limited shares 股份有限公司   4QWDuLu  
  C (131)competitive position 竞争能力状况   02X~' To"  
  C (132)concept 概念   Xu#\CYk  
  C (133)conglomerate 跨行业企业   jY-i`rJN  
  C (134)consistency concept 一致性概念   UTQ$sg|7p  
  C (135)consolidated accounts 合并报表   cOUsbxYTD  
  C (136)consolidation accounting 合并会计   :oF\?e  
  C (137)consortium 财团   qs6yEuh#  
  C (138)contingency plan 应急计划   jIMaP T  
  C (139)contingent liabilities 或有负债   JH2?^h|{  
  C (140)continuous operation 连续生产   e,Xvt5  
  C (141)contra 抵消   ^SCZ  
  C (142)contract cost 合同成本   LGT\1u  
  C (143)contract costing 合同成本计算   Tgp}k%R~  
  C (144)contribution 贡献毛益   |0(Z)s,  
  C (145)contribution centre 贡献中心   F#_7mC   
  C (146)contribution chart 贡献图   x]%e_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e =& abu  
  C (148)contribution to salesration 贡献毛益对销售比率   Rs)tf|`/  
  C (149)control 控制   ,oDZ:";  
  C (150)control account 控制帐户   GQ&9by=}  
  C (151)control limits 控制限度   )8&Q.? T  
  C (152)controllability concept 可控制概念   ~!]FF}6  
  C (153)controllable cost 可控制成本   #e&j]Q$Eh  
  C (154)conversion cost 加工成本   TEB%y9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   J),7ukLu^  
  C (156)corporate appraisal 公司评估   .CI]8O"3y  
  C (157)corporate planning 公司计划   tjOfekU  
  C (158)corporate social reporting 公司社会报告    <_MQC  
  C (159)corporation 股份公司   q=bJ9iJsq  
  C (160)cost 成本   133lIX+(k  
  C (161)cost account 成本帐户   (|ga#% iI  
  C (162)cost accounting 成本会计   a#!Vi93  
  C (163)cost accounting manual 成本手册   6fPuTQ}fY>  
  C (164)cost accounts calendar 成本报表的日历时间   iUA2/ A  
  C (165)cost adjustment 成本调整   X=(8t 2  
  C (166)cost allocation 成本分配   +d\"n  
  C (167)cost apportionment 成本分摊   c@ En4[a'  
  C (168)cost attribution 成本归属   .)})8csl.d  
  C (169)cost audit 成本审计   ({![  
  C (170)cost behaviour 成本性态   KBzEEvx/$  
  C (171)cost benefit analysis 成本效益分析   yqlkf$?  
  C (172)cost center 成本中心   9{i6g+  
  C (173)cost driver 成本动因
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