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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 'DTq<`~?  
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  1.audit   审计 Y;#H0v>E  
  2.attestation   鉴证 =PYS5\k  
  3.credibility   可信赖程度 Ug8>|wCE  
  4.audit of financial statements 财务报表审计 ,d7o/8u  
  5.agreed-upon procedures 执行商定程序 m4,inA:o  
  6.high levels of assurance 高水平保证 BjV;/<bt  
  7.compilation 编制 v%;Ny ab6$  
  8.reliability 可靠性 ];*? `}#  
  9.relevance 相关性 jh"YHe/X  
  10.professional skepticism 职业谨慎 l^R1XBP  
  11.objectivity 客观性  |F e*t  
  12. professional competence 专业胜任能力 lD6PKZ\RIj  
  13.Senior/CPA-in-charge 项目经理 E{]PfUfFY  
  14.audit engagement letter 业务约定书 Vu;z|L  
  15.recurring audit 连续审计 C^7M>i  
  16.the client 委托人 :|\)=4  
  17.change CPA 更换注册会计 +l;AL5h  
  18.the existing CPA 现任注册会计师 T[%@B"  
  19.the successor CPA 后任注册会计师 J=Hyoz+9  
  20.the preceding CPA前任注册会计师 xP $\ }  
  21.issue the audit report 出具审计报告 S=qx,<J 39  
  22.expert 专家 3Uy(d,N  
  23.the board of directors 董事会 Zb$P`~(%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7uq^TO>9f  
  25.assess material misstatement risks评估重大错报风险 Uf#9y182*c  
  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 Eg4_kp0Lq  
  27.a general knowledge of —— 初步了解―――的情况 .4XX )f5  
  28.a more knowledge of—— 进一步了解的情况 ZiC~8p_f  
  29.the prior year‘s working papers 以前年度工作底稿 C=&;4In  
  30.minutes of meeting 会议纪要 + I4s0  
  31.business risks 经营风险 |nmt /[  
  32.appropriateness 适当性 6"/4@?  
  33.accounting estimate 会计估计 SHRn $<  
  34.management representations 管理层声明 fr<V])  
  35.going concern assumption 持续经营假设 y=LN| vkQ  
  36.audit plan 审计计划 PG@6*E  
  37.significant audit areas 重点审计领域 aRcVoOq  
  38.error 错误 ,D2nUk  
  39.fraud舞弊 0ni/!}YP_  
  40.modified or additional procedures 修改或追加审计程序 OPC8fX5.  
  41.misappropriation of assets 侵占资产 Z4369  
  42.transactions without substance 虚假交易 3M5wF6nY[[  
  43.unusual pressures 异常压力 C=`MzZbJ  
  44.the suspected noncompliance 涉嫌存在违法行为 BVu{To:g  
  45.materialiy 重要性 <\oD4EE_  
  46.exceed the materiality level 超过重要性水平 m-lTXA(  
  47.approach the materiality level 接近重要性水平 U3BhoD#f\  
  48.an acceptably low level 可接受水平 G#j~8`3X  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 gm =LM=  
  50.misstatements or omissions 错报或漏报 ^CW{`eBwk  
  51.aggregate 总计 mZ~f?{  
  52.subsequent events 期后事项 Ca ?d8  
  53.adjust the financial statements 调整财务报表 ?<1~KLPMhY  
  54.perform additional audit procedures 实施追加的审计程序 &{gy{npQ  
  55.audit risk 审计风险 mq+<2 S  
  56.detection risk 检查风险 G$VE o8Blb  
  57.inappropriate audit opinion 不适当的审计意见 Q-Oj%w4e  
  58.material misstatement 重大的错报 Sh\Jm*5  
  59.tolerable misstatement 可容忍错报 ,$Xhw r  
  60.the acceptable level of detection risk 可接受的检查风险 (: @7IWZf@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <KFl4A~  
  62.simall business 小规模企业 Z31a4O  
  63.accounting system 会计系统 <aQ5chf7  
  64.test of control 控制测试 Wv]ODEd  
  65.walk-through test 穿行测试 aole`PD,l  
  66.communication 沟通 Fhga^.5U&  
  67.flow chart 流程图 pyp0SGCM:  
  68.reperformance of internal control 重新执行 .,\^{.E  
  69.audit evidence 审计证据 xc,Wm/[  
  70.substantive procedures 实质性程序 75;g|+  
  71.assertions 认定 qK]Om6 a~  
  72.esistence 存在 Fb6d1I^wR  
  73.occurrence 发生 .+&M,% x  
  74.completeness 完整性 A+hA'0isF@  
  75.rights and obligations 权利和义务 r0q?e`nsA  
  76.valuation and allocation 计价和分摊 H7}f[4S%  
  77.cutoff 截止 $'3'[Nr(;t  
  78.accuracy 准确性 a(lmm@;V<  
  79.classification 分类 QypUB f  
  80.inspection 检查 F8|m i`f-  
  81.supervision of counting 监盘 \i3)/sZ?l  
  82.observation 观察 FT\%=>{  
  83.confirmation 函证 BbhC 0q"J  
  84.computation 计算 RcOfesW o  
  85.analytical procedures 分析程序 =3EjD;2  
  86.vouch 核对 V/ BU(`~i  
  87.trace 追查 Qcn;:6_&W  
  88.audit sampling 审计抽样 wK0],,RN,h  
  89.error 误差 MH|R@g  
  90.expected error 预期误差 ydMSL25<+  
  91.population 总体 .$o A~  
  92.sampling risk 抽样风险 gv,1 CK  
  93.non- sampling risk 非抽样风险 yw >Frb5p  
  94.sampling unit 抽样单位 o8~<t]Ejw  
  95.statistical sampling 统计抽样 l OiZ2 _2  
  96.tolerable error 可容忍误差 } ^2'@y!(  
  97.the risk of under reliance 信赖不足风险  %e(DPX  
  98.the risk of over reliance 信赖过度风险 Z29aRi  
  99.the risk of incorrect rejection 误拒风险 M2I*_pI  
  100. the risk of incorrect acceptance 误受风险 _gw paAJ  
  101.working trial balance 试算平衡表 d<[L^s9  
  102.index and cross-referencing 索引和交叉索引 ]q/USVj{  
  103.cash receipt 现金收入 (wf3HEb_  
  104.cash disbursement 现金支出 `%*`rtZ+H.  
  105.bank statement 银行对账单 0cq <!{d  
  106.bank reconciliation 银行存款余额调节表 OR}+) n{  
  107.balance sheet date 资产负债表日 8`_tnARIX  
  108.net realizable value 可变现净值 xtut S  
  109.storeroom 仓库 "[0.a\ d<  
  110.sale invoice 销售发票 klnk{R.>|  
  111.price list 价目表 FM7`q7d  
  112.positive confirmation request 积极式询证函 gt\kTn."  
  113.negative confirmation request 消极式询证函 Cv [1HO<  
  114.purchase requisition 请购单 A=wG};%_  
  115.receiving report 验收报告 u:H:N]  
  116.gross margin 毛利 %e:[[yq)G  
  117.manufacturing overhead 制造费用 D"exI]  
  118.material requisition 领料单 qB3E  
  119.inventory-taking 存货盘点 $g),|[ x+(  
  120.bond certificate 债券 jZ''0Lclpc  
  121.stock certificate 股票 G&08Qb ,N  
  122.audit report 审计报告 C7K]c4T  
  123.entity 被审计单位 qG +PqK;  
  124.addressee of the audit report 审计报告的收件人 FH%M5RD  
  125.unqualified opinion 无保留意见 ,&L} ^Up  
  126.qualified opinion 保留意见 O=6[/oc '  
  127.disclaimer of opinion 无法表示意见 FIUQQQ\3  
  128.adverse opinion 否定意见
u:^sEk"Lk'  
^PUB~P/  
A (1)ABC 作业基础成本计算   ]CPF7Hf  
  A (2)absorbed overhead 已吸收制造费用 M3r;Pdj2r  
  A (3)absorption costing 吸收成本计算 $hMD6<e  
  A (4)account 账户,报表   Qe-PW9C  
  A (5)accounting postulate 会计假设   RT${7=  
  A (6)accounting series release 会计公告文件   %m+7$iD  
  A (7)accounting valuation 会计计价   PkLNIp1  
  A (8)account sale 承销清单 =2}V=E/85  
  A (9)accountability concept 经营责任概念   3W{ !\  
  A (10)accountancy 会计职业   cICf V,j  
  A (11)accountant 会计师   Pm, .[5uc  
  A (12)accounting 会计   ~+ 9v z  
  A (13)agency cost 代理成本   #jd.i  
  A (14)accounting bases 会计基础   z:Z-2WV2o  
  A (15)accounting manual 会计手册   u:mndTpB6x  
  A (16)accounting period 会计期间   J 5';H b)  
  A (17)accounting policies 会计方针   vPc*x5w-  
  A (18)accounting rate of return 会计报酬率   *+nw%gZG  
  A (19)accounting reference date 会计参照日   { { :Fs  
  A (20)accounting reference period 会计参照期间   Y B,c=Wx  
  A (21)accrual concept 应计概念   ^bP`Iv  
  A (22)accrual expenses 应计费用   klH?!r&  
  A (23)acid test ration 速动比率(酸性测试比率)   H:XPl$;  
  A (24)acquisition 购置   r-yUWIr S  
  A (25)acquisition accounting 收购会计   b`@C#qB  
  A (26)activity based accounting 作业基础成本计算   3+(lK d  
  A (27)adjusting events 调整事项   boHbiE  
  A (28)administrative expenses 行政管理费   (m6V)y  
  A (29)advice note 发货通知   jU* D  
  A (30)amortization 摊销   !zllv tK4  
  A (31)analytical review 分析性检查   A^#\=ZBg1  
  A (32)annual equivalent cost 年度等量成本法   ch25A<O<R.  
  A (33)annual report and accounts 年度报告和报表   jM @N<k  
  A (34)appraisal cost 检验成本   s]|tKQGl,  
  A (35)appropriation account 盈余分配账户   SOn)'!g  
  A (36)articles of association 公司章程细则   - jCj_@n  
  A (37)assets 资产   |xg_z&dX  
  A (38)assets cover 资产保障   nO!&;E&  
  A (39)asset value per share 每股资产价值   9t6c*|60#n  
  A (40)associated company 联营公司   N-_APWA  
  A (41)attainable standard 可达标准   tfZ@4%'  
^m&I^ \  
 A (42)attributable profit 可归属利润   w;j<$<4= 7  
  A (43)audit 审计   <U1T_fiBoc  
  A (44)audit report 审计报告   NkO + )=  
  A (45)auditing standards 审计准则   } Z FoCMM  
  A (46)authorized share capital 额定股本   FO%pdLs,  
  A (47)available hours 可用小时   k sXQ}BE  
  A (48)avoidable costs 可避免成本 0c`nk\vUy  
  B (49)back-to-back loan 易币贷款   *OznZIn  
  B (50)backflush accounting 倒退成本计算   Wbei{3~$Y"  
  B (51)bad debts 坏帐   (RV#piM  
  B (52)bad debts ratio 坏帐比率   Y0T:%  
  B (53)bank charges 银行手续费   W/hzo*o'g  
  B (54)bank overdraft 银行透支   r)>3YM5  
  B (55)bank reconciliation 银行存款调节表   $ P 5K   
  B (56)bank statement 银行对账单   ",D!8>=s  
  B (57)bankruptcy 破产   h7^&:  
  B (58)basis of apportionment 分摊基础   *DC/O( 0  
  B (59)batch 批量   A|S)cr8z  
  B (60)batch costing 分批成本计算   z<%bNnSO  
  B (61)beta factor B(市场)风险因素   HbI{Xf[6LP  
  B (62)bill 账单   < %Nf"p{K  
  B (63)bill of exchange 汇票   B=L!WGl<!  
  B (64)bill of landing 提单   z k/`Uz  
  B (65)bill of materials 用料预计单   !p!Qg1O6o  
  B (66)bill payable 应付票据   A,~KrRd  
  B (67)bill receivable 应收票据   n]`]gLF\i  
  B (68)bin card 存货记录卡   _.Hj:nFHz  
  B (69)bonus 红利    Ux*xz|^  
  B (70)book-keeping 薄记   -X!<$<\y;  
  B (71)Boston classification 波士顿分类   %UrNPk  
  B (72)breakeven chart 保本图   yRyXlZC  
  B (73)breakeven point 保本点   #e-K It  
  B (74)breaking-down time 复位时间   O- QT+]  
  B (75)budget 预算   g9|OhymB  
  B (76)budget center 预算中心   ">CRFee0  
  B (77)budget cost allowance 预算成本折让   T`":Q1n  
  B (78)budget manual 预算手册   F:T(-,  
  B (79)budget period 预算期间     8sG?|u  
  B (80)budgetary control 预算控制   bE.<v F&  
  B (81)budgeted capacity 预算生产能力   or3OLBf*Q  
  B (82)burden 制造费用   5=I({=/>  
  B (83)business center 经营中心   g;'S5w9S  
  B (84)business entity 营业个体   py:L-5  
  B (85)business unit 经营单位   RU7+$Z0K  
 B (86)buy-out management 管理性购买产权   JAd .\2%Y  
  B (87)by-product 副产品 {l,&F+W$C  
  C (88)called-up share capital 催缴股本   EQ,`6UT>  
  C (89)capacity 生产能力   +;lDU}$  
  C (90)capacity ratios 生产能力比率   }6\,kFc  
  C (91)capital 资本   pI-Qq%Nwt  
  C (92)capital assets pricing model资本资产计价模式   s_/@`kd{  
  C (93)capital commitment 承诺资本   8c-ys-"#  
  C (94)capital employed 已运用的资本   a<q9~QS  
  C (95)capital expenditure 资本支出   X-(( [A  
  C (96)capital expenditureauthorization 资本支出核准   eLPtdP5k  
  C (97)capital expenditure control 资本支出控制   O=7S=Rm4&  
  C (98)capital expenditure proposal资本支出申请   \ YF@r7  
  C (99)capital funding planning 资本基金筹集计划   m`-:j"]b$  
  C (100)capital gain 资本收益   <Hr<QiAK  
  C (101)capital investment appraisal资本投资评估   @[9  
  C (102)capital maintenance 资本保全   j!i* &  
  C (103)capital resource planning 资本资源计划   yZ,pH1  
  C (104)capital surplus 资本盈余   S8dfe~|7:  
  C (105)capital turnover 资本周转率   .8^mA1fmX  
  C (106)card 记录卡   A?#i{R  
  C (107)cash 现金   k1xx>=md|C  
  C (108)cash account 现金账户   x}K|\KXy  
  C (109)cash book 现金账薄   )jgz(\KZ  
  C (110)cash cow 金牛产品   ME]4tu  
  C (111)cash flow 现金流量   f|B\Y/*X  
  C (112)cash discounted 现金贴现   DCiU?u~  
  C (113)cash flow budget 现金流量预算   tq h)yr;  
  C (114)cash flow statement 现金流量表   C] mp <  
  C (115)cash ledger 现金分类账   ?%~p@  
  C (116)cash limit 现金限额   |OF3O,5z  
  C (117)CCA 现时成本会计   C;HEv q7  
  C (118)center 中心   k{;?>=FH!  
  C (119)changeover time 变更时间   S;#: ~?dU  
  C (120)chartered entity 特许经济个体   I2CI9,0  
  C (121)cheque 支票   %/w-.?bX  
  C (122)cheque register 支票登记薄   )yb~ kbe  
  C (123)coin analysis 零钱分类   _0rt.NRD  
  C (124)classification 分类   ,jC~U s<  
  C (125)clock card 工时卡   zqdkt `  
  C (126)code 代码   /ojwOJ  
  C (127)commitment accounting 承诺确认会计   YT!iI   
  C (128)common cost 共同成本   +BtLd+)R  
  C (129)company limited byguarantee 有限担保责任公司   D ? %*L  
C (130)company limited shares 股份有限公司   YX,;z/Jw2  
  C (131)competitive position 竞争能力状况   Z72%Bv  
  C (132)concept 概念   qpe9?`vVX  
  C (133)conglomerate 跨行业企业   -{OJM|W+  
  C (134)consistency concept 一致性概念   i=n;rT  
  C (135)consolidated accounts 合并报表   PU.j(0  
  C (136)consolidation accounting 合并会计   ? 3fnt"  
  C (137)consortium 财团   ;} Lf  
  C (138)contingency plan 应急计划   [rc M32  
  C (139)contingent liabilities 或有负债   !O!:=wq  
  C (140)continuous operation 连续生产   Zc_F"KJL  
  C (141)contra 抵消   %1k"K~eu  
  C (142)contract cost 合同成本   1VFCK&  
  C (143)contract costing 合同成本计算   }|Q \@3&  
  C (144)contribution 贡献毛益   X kqsL0\  
  C (145)contribution centre 贡献中心   I/St=-;  
  C (146)contribution chart 贡献图   X1B)(|7$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :^?-bppYW  
  C (148)contribution to salesration 贡献毛益对销售比率   E.m2- P;4  
  C (149)control 控制   THOYx :Nr;  
  C (150)control account 控制帐户   {wSz >,  
  C (151)control limits 控制限度   W7|nc,i0\  
  C (152)controllability concept 可控制概念   a U.3  
  C (153)controllable cost 可控制成本   sqh IKw@  
  C (154)conversion cost 加工成本   a+v.(mCG  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |qQ6>IZ  
  C (156)corporate appraisal 公司评估   qmn l  
  C (157)corporate planning 公司计划    ) 4t%?wT  
  C (158)corporate social reporting 公司社会报告   30I-E ._F  
  C (159)corporation 股份公司   g; -3  
  C (160)cost 成本   !sI^Lh,Y  
  C (161)cost account 成本帐户   l=P)$O|=w  
  C (162)cost accounting 成本会计   3%9XJ]Qao  
  C (163)cost accounting manual 成本手册   t3.;qDy  
  C (164)cost accounts calendar 成本报表的日历时间   )g8Kicox5  
  C (165)cost adjustment 成本调整   H'$H@Kn]-  
  C (166)cost allocation 成本分配   @Zhd/=2[  
  C (167)cost apportionment 成本分摊   7R5ebMW V  
  C (168)cost attribution 成本归属   :_HdOm  
  C (169)cost audit 成本审计   g51UIN]o-  
  C (170)cost behaviour 成本性态   -XnIDXM  
  C (171)cost benefit analysis 成本效益分析   T-4dD  
  C (172)cost center 成本中心   E Y !o#m  
  C (173)cost driver 成本动因
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