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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 aO8n\'bv  
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  1.audit   审计 ko<u0SjF)u  
  2.attestation   鉴证 KmS$CFsGL  
  3.credibility   可信赖程度 ^/@Z4(E  
  4.audit of financial statements 财务报表审计 011 N  
  5.agreed-upon procedures 执行商定程序 5:y\ejU  
  6.high levels of assurance 高水平保证 cj K\(b3  
  7.compilation 编制 riw0w  
  8.reliability 可靠性 do,ZCn  
  9.relevance 相关性 Q^13KWvuV  
  10.professional skepticism 职业谨慎 O?\UPNb:K  
  11.objectivity 客观性 lw+Y_;  
  12. professional competence 专业胜任能力 cxX/ b ,  
  13.Senior/CPA-in-charge 项目经理 7Z%EXDm4/c  
  14.audit engagement letter 业务约定书 QA|87alh  
  15.recurring audit 连续审计 X 4L"M%i  
  16.the client 委托人 h0**[LDH  
  17.change CPA 更换注册会计 ?R-4uG[ (  
  18.the existing CPA 现任注册会计师 ~-2%^ovB  
  19.the successor CPA 后任注册会计师 T:FaD V{  
  20.the preceding CPA前任注册会计师 g Va;!  
  21.issue the audit report 出具审计报告 3DjlX*  
  22.expert 专家 C_> WU   
  23.the board of directors 董事会 ?e=3G4N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hc7"0mVd{  
  25.assess material misstatement risks评估重大错报风险 f2h`bO  
  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 zXX = WH  
  27.a general knowledge of —— 初步了解―――的情况 @S?`!=M  
  28.a more knowledge of—— 进一步了解的情况 eBT+|  
  29.the prior year‘s working papers 以前年度工作底稿 $-^ ;Jl  
  30.minutes of meeting 会议纪要  &<nj~BL  
  31.business risks 经营风险 b'AA*v,b  
  32.appropriateness 适当性 unX mMSz(  
  33.accounting estimate 会计估计 9 +1}8"~  
  34.management representations 管理层声明 QC\r |RXW  
  35.going concern assumption 持续经营假设 (:Y0^  
  36.audit plan 审计计划 ,:[\h\5m  
  37.significant audit areas 重点审计领域 >wSrllmj@  
  38.error 错误 \7V[G6'{  
  39.fraud舞弊  N>V\  
  40.modified or additional procedures 修改或追加审计程序 %"[`   
  41.misappropriation of assets 侵占资产 B`<a~V  
  42.transactions without substance 虚假交易 N[=c|frho  
  43.unusual pressures 异常压力 6(pa2  
  44.the suspected noncompliance 涉嫌存在违法行为 t[e`wj+qz  
  45.materialiy 重要性 ] 6Y6q])Z  
  46.exceed the materiality level 超过重要性水平 k'6x_ G  
  47.approach the materiality level 接近重要性水平 N1D{ %  
  48.an acceptably low level 可接受水平 yC&u^{~BC  
  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 f]sc[_n]  
  50.misstatements or omissions 错报或漏报 ^7Z#g0{^w  
  51.aggregate 总计 _ASyGmO{  
  52.subsequent events 期后事项 w;b;rHAZ\  
  53.adjust the financial statements 调整财务报表 1S{AGgls5  
  54.perform additional audit procedures 实施追加的审计程序 "J(T?|t  
  55.audit risk 审计风险 ?3#L?Cq  
  56.detection risk 检查风险 \Gl>$5np  
  57.inappropriate audit opinion 不适当的审计意见 TI5<' U)  
  58.material misstatement 重大的错报 F[q)ME+`)  
  59.tolerable misstatement 可容忍错报 D4OJin^}  
  60.the acceptable level of detection risk 可接受的检查风险 Kcu*Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6N\f>c  
  62.simall business 小规模企业 F:~k4uTW\b  
  63.accounting system 会计系统 /OD@Xl];K  
  64.test of control 控制测试 QnJd}(yN  
  65.walk-through test 穿行测试 R$m?aIN  
  66.communication 沟通  >,6%Y3  
  67.flow chart 流程图 zhZ!!b^6<  
  68.reperformance of internal control 重新执行 H|%'$oWp  
  69.audit evidence 审计证据 ]mR!-Fqj  
  70.substantive procedures 实质性程序 0n/+X[%Ti  
  71.assertions 认定 2}uSrA7n]  
  72.esistence 存在 FZBdQhYF  
  73.occurrence 发生 )z\ 73|w  
  74.completeness 完整性 jvQpf d  
  75.rights and obligations 权利和义务 _uL8TC ^  
  76.valuation and allocation 计价和分摊 w# R0QF  
  77.cutoff 截止 yedEI[_4  
  78.accuracy 准确性 Xmny(j)g  
  79.classification 分类 =G \N1E  
  80.inspection 检查 6s.>5}M!  
  81.supervision of counting 监盘 U[O7}Nsb"  
  82.observation 观察 DCP B9:u  
  83.confirmation 函证 aY8QYK ;?^  
  84.computation 计算 b"JX6efnN  
  85.analytical procedures 分析程序 oiRrpS\T.  
  86.vouch 核对 ) :VF^"  
  87.trace 追查 ubs>(\`q"  
  88.audit sampling 审计抽样 &{e:6t  
  89.error 误差 HVz|*?&6  
  90.expected error 预期误差 g/+|gHq^  
  91.population 总体 o?| ] ciY  
  92.sampling risk 抽样风险 !g[UFw  
  93.non- sampling risk 非抽样风险 E#n=aY~u-  
  94.sampling unit 抽样单位 ' OXL'_Xl  
  95.statistical sampling 统计抽样 exxH0^  
  96.tolerable error 可容忍误差 8&wN9tPYZ  
  97.the risk of under reliance 信赖不足风险 w 6  
  98.the risk of over reliance 信赖过度风险 ^wlo;.8Y  
  99.the risk of incorrect rejection 误拒风险 jaL#  
  100. the risk of incorrect acceptance 误受风险 bLSUF`-z  
  101.working trial balance 试算平衡表 ~.$ca.Gf  
  102.index and cross-referencing 索引和交叉索引 T@R2H&L  
  103.cash receipt 现金收入 :>-&  
  104.cash disbursement 现金支出 \Lg{GN.  
  105.bank statement 银行对账单 8 3Tv-X  
  106.bank reconciliation 银行存款余额调节表 ms6dl-_t  
  107.balance sheet date 资产负债表日 #BW:*$>}  
  108.net realizable value 可变现净值 HhB&vi  
  109.storeroom 仓库 19;Pjo8  
  110.sale invoice 销售发票 3H`r|R  
  111.price list 价目表 |.?$:D&6  
  112.positive confirmation request 积极式询证函 R*O< (  
  113.negative confirmation request 消极式询证函 UM}MK  
  114.purchase requisition 请购单 F;8 Uvj  
  115.receiving report 验收报告 xM:9XhH1  
  116.gross margin 毛利 ,zOv-pH  
  117.manufacturing overhead 制造费用 aL|a2+P[`q  
  118.material requisition 领料单 m](q,65 2  
  119.inventory-taking 存货盘点 ;m~%57.;\  
  120.bond certificate 债券 /s Bs eI  
  121.stock certificate 股票 ,CIsZ1[VS  
  122.audit report 审计报告 bL2b^UB~%  
  123.entity 被审计单位 MDauHtF,  
  124.addressee of the audit report 审计报告的收件人 yq6:7<  
  125.unqualified opinion 无保留意见 TJ>$ ~9&Sy  
  126.qualified opinion 保留意见 hQ}y(2A.XI  
  127.disclaimer of opinion 无法表示意见 om{aws;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;Dp<|n  
  A (2)absorbed overhead 已吸收制造费用 ebiOR1)sN  
  A (3)absorption costing 吸收成本计算 | $D`*  
  A (4)account 账户,报表   \t ^9UN  
  A (5)accounting postulate 会计假设   @DuSii#.S  
  A (6)accounting series release 会计公告文件   ~\UAxB=  
  A (7)accounting valuation 会计计价   {-l:F2i  
  A (8)account sale 承销清单 tY- `$U@  
  A (9)accountability concept 经营责任概念   :+Tvq,/"  
  A (10)accountancy 会计职业   fl+2 '~  
  A (11)accountant 会计师   _n+ 5{\z  
  A (12)accounting 会计   "H|hN  
  A (13)agency cost 代理成本   2h#_n'DV  
  A (14)accounting bases 会计基础   IzlmcP3  
  A (15)accounting manual 会计手册   m`xzvg  
  A (16)accounting period 会计期间   evlz R/  
  A (17)accounting policies 会计方针   ~m&q@ms&  
  A (18)accounting rate of return 会计报酬率   UF;iw  
  A (19)accounting reference date 会计参照日   #;hYJ Y  
  A (20)accounting reference period 会计参照期间   pwmH(94$0  
  A (21)accrual concept 应计概念   4||dc}I"E  
  A (22)accrual expenses 应计费用   K?6#jT6#  
  A (23)acid test ration 速动比率(酸性测试比率)   Qq<+QL|  
  A (24)acquisition 购置   S?u@3PyJm  
  A (25)acquisition accounting 收购会计   ~y>NJM>1  
  A (26)activity based accounting 作业基础成本计算   ZDr&Alp)o  
  A (27)adjusting events 调整事项   >#|%y>g .o  
  A (28)administrative expenses 行政管理费   w0,rFWS  
  A (29)advice note 发货通知   "f4atuuXa  
  A (30)amortization 摊销   sEx`9_oZ  
  A (31)analytical review 分析性检查   ,IRy. qy  
  A (32)annual equivalent cost 年度等量成本法   .Lp\Jyegs  
  A (33)annual report and accounts 年度报告和报表   :,Mg1Zf  
  A (34)appraisal cost 检验成本   `J-&Y2_/k  
  A (35)appropriation account 盈余分配账户   [ Mp8"  
  A (36)articles of association 公司章程细则   b$N&sZ  
  A (37)assets 资产   Q6hWHfS  
  A (38)assets cover 资产保障   )BmO[AiOM  
  A (39)asset value per share 每股资产价值   jbTsrj"g  
  A (40)associated company 联营公司   u%AyW  
  A (41)attainable standard 可达标准   }o7"2h ht  
t{Z:N']H  
 A (42)attributable profit 可归属利润    4_d'Uh&]  
  A (43)audit 审计   gJ?Vk<hp  
  A (44)audit report 审计报告   ;fZ9:WB  
  A (45)auditing standards 审计准则   #_'| TT>p#  
  A (46)authorized share capital 额定股本   z<,-:=BC"  
  A (47)available hours 可用小时   n0opb [?  
  A (48)avoidable costs 可避免成本 i7foZ\btFc  
  B (49)back-to-back loan 易币贷款   M5c~-}Ay  
  B (50)backflush accounting 倒退成本计算   m!Fx#   
  B (51)bad debts 坏帐   7(B"3qF8|  
  B (52)bad debts ratio 坏帐比率   |WsB0R  
  B (53)bank charges 银行手续费   6HRr 4NDcj  
  B (54)bank overdraft 银行透支   lR0WDJv  
  B (55)bank reconciliation 银行存款调节表   -}9>#<v  
  B (56)bank statement 银行对账单   /7uA f{  
  B (57)bankruptcy 破产   x?RYt4S  
  B (58)basis of apportionment 分摊基础   O^sOv!!RH/  
  B (59)batch 批量   @]@6(To  
  B (60)batch costing 分批成本计算   52q<|MW%  
  B (61)beta factor B(市场)风险因素   T[eb<  
  B (62)bill 账单   UBM :.*wN  
  B (63)bill of exchange 汇票   ev9ltl{  
  B (64)bill of landing 提单   y28 e=i  
  B (65)bill of materials 用料预计单   |6GDIoZ  
  B (66)bill payable 应付票据   hv#|dI=kZR  
  B (67)bill receivable 应收票据   I3d!!L2ma  
  B (68)bin card 存货记录卡   @h!nVf%fe  
  B (69)bonus 红利   G }U'?p  
  B (70)book-keeping 薄记   E{xcu9  
  B (71)Boston classification 波士顿分类   L<Q>:U.@\  
  B (72)breakeven chart 保本图   LyG&FOf?  
  B (73)breakeven point 保本点   rA[wC%%  
  B (74)breaking-down time 复位时间   1XJLGMW,  
  B (75)budget 预算   DgODTxiX  
  B (76)budget center 预算中心   rVv4R/3+   
  B (77)budget cost allowance 预算成本折让   }$Z0v`  
  B (78)budget manual 预算手册   Zx 5Ue#I  
  B (79)budget period 预算期间   ##BfI`FJ  
  B (80)budgetary control 预算控制   H 1-eMDe  
  B (81)budgeted capacity 预算生产能力   cc{^0JT  
  B (82)burden 制造费用   `} S; _g!  
  B (83)business center 经营中心   UB,:won  
  B (84)business entity 营业个体   l9#@4Os  
  B (85)business unit 经营单位   J3c8WS{:  
 B (86)buy-out management 管理性购买产权   Y|~+bK a  
  B (87)by-product 副产品 o+F < r#  
  C (88)called-up share capital 催缴股本   9}jezLI/3  
  C (89)capacity 生产能力   $HP<C>^Z8  
  C (90)capacity ratios 生产能力比率   <CGABlZ  
  C (91)capital 资本   H& !?c5  
  C (92)capital assets pricing model资本资产计价模式   CJe~>4BT  
  C (93)capital commitment 承诺资本   lky5%H  
  C (94)capital employed 已运用的资本   xL$7bw5fY  
  C (95)capital expenditure 资本支出   ^]X\boWlI  
  C (96)capital expenditureauthorization 资本支出核准   D2]i*gs  
  C (97)capital expenditure control 资本支出控制   AI#.G7'O  
  C (98)capital expenditure proposal资本支出申请   T.pc3+B8N  
  C (99)capital funding planning 资本基金筹集计划   q}cm"lO$  
  C (100)capital gain 资本收益   _m*FHi  
  C (101)capital investment appraisal资本投资评估   4x|\xg( l  
  C (102)capital maintenance 资本保全   si#1sdR  
  C (103)capital resource planning 资本资源计划   =:_DXGW2H  
  C (104)capital surplus 资本盈余   UZx8ozv'  
  C (105)capital turnover 资本周转率   7~!F3WT{  
  C (106)card 记录卡   #D-Ttla  
  C (107)cash 现金   u#nM_UJe  
  C (108)cash account 现金账户   &n~v;M  
  C (109)cash book 现金账薄   ;}}k*< Z  
  C (110)cash cow 金牛产品   :N64FR#  
  C (111)cash flow 现金流量   8 DPn5E#M1  
  C (112)cash discounted 现金贴现   h?P- :E  
  C (113)cash flow budget 现金流量预算   W]I+Rlv)U  
  C (114)cash flow statement 现金流量表   ndHU Q$/(  
  C (115)cash ledger 现金分类账   V,&A? Y  
  C (116)cash limit 现金限额   ;VS$xnZ  
  C (117)CCA 现时成本会计   `rb}"V+  
  C (118)center 中心   *9tRh Rc  
  C (119)changeover time 变更时间   w@x||K=Z  
  C (120)chartered entity 特许经济个体   &vN^ *:Q  
  C (121)cheque 支票   4WP@ F0@n3  
  C (122)cheque register 支票登记薄   'a G`qPB  
  C (123)coin analysis 零钱分类   <op|yh3Jkk  
  C (124)classification 分类   )` K!XX$%  
  C (125)clock card 工时卡   ?,w9e|  
  C (126)code 代码   gN .n _!  
  C (127)commitment accounting 承诺确认会计   65U&P5W  
  C (128)common cost 共同成本   eS/Au[wS  
  C (129)company limited byguarantee 有限担保责任公司   %r]V:d+  
C (130)company limited shares 股份有限公司   z!aU85y  
  C (131)competitive position 竞争能力状况   e[Jh7r>'  
  C (132)concept 概念   @t2S"s$m  
  C (133)conglomerate 跨行业企业   Ud)2Mq1#M  
  C (134)consistency concept 一致性概念   t6Nkv;)>@  
  C (135)consolidated accounts 合并报表   N#GMvU#R  
  C (136)consolidation accounting 合并会计   Ou{VDE  
  C (137)consortium 财团   =0mn6b9-=  
  C (138)contingency plan 应急计划   o^W.53yX  
  C (139)contingent liabilities 或有负债   4 }NCdGD  
  C (140)continuous operation 连续生产   7V-uQ)*  
  C (141)contra 抵消   eFC~&L;  
  C (142)contract cost 合同成本   f&!{o=  
  C (143)contract costing 合同成本计算   oAgU rl;R  
  C (144)contribution 贡献毛益   7)*q@  
  C (145)contribution centre 贡献中心   )yUSuK(Vu  
  C (146)contribution chart 贡献图   ht2J, 1t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   BMb0Pu 8  
  C (148)contribution to salesration 贡献毛益对销售比率   $0*D7P^8  
  C (149)control 控制   t8.^YTI  
  C (150)control account 控制帐户   ny1Dg$u i2  
  C (151)control limits 控制限度   (} wMU]!_  
  C (152)controllability concept 可控制概念   kL"Y>@H  
  C (153)controllable cost 可控制成本   NIG* }[}P  
  C (154)conversion cost 加工成本   g`dAj4B  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   auAwZi/  
  C (156)corporate appraisal 公司评估   !+ (H(,gI  
  C (157)corporate planning 公司计划   g\pLQH  
  C (158)corporate social reporting 公司社会报告   gwDVWhq  
  C (159)corporation 股份公司   BBa!l e9P  
  C (160)cost 成本   d "25e"(~F  
  C (161)cost account 成本帐户   AbIYdFXB  
  C (162)cost accounting 成本会计   6*:U1{Gl)  
  C (163)cost accounting manual 成本手册   vF9fXY=  
  C (164)cost accounts calendar 成本报表的日历时间   Qn}M  
  C (165)cost adjustment 成本调整   814cCrr,o  
  C (166)cost allocation 成本分配   Sb^o`~ Eh  
  C (167)cost apportionment 成本分摊   H@'u$qr$:  
  C (168)cost attribution 成本归属   BK1I_/_!  
  C (169)cost audit 成本审计   vf-8DB  
  C (170)cost behaviour 成本性态   0zE(:K  
  C (171)cost benefit analysis 成本效益分析   h059DiH  
  C (172)cost center 成本中心   %[on.Q'1]2  
  C (173)cost driver 成本动因
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