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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 "i''Ui\H  
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  1.audit   审计 nk>8SW^  
  2.attestation   鉴证 UC#"=Xd 4  
  3.credibility   可信赖程度 #XL`S  
  4.audit of financial statements 财务报表审计 /fC\K_<N  
  5.agreed-upon procedures 执行商定程序 H oS|f0  
  6.high levels of assurance 高水平保证 TPqvp|~2  
  7.compilation 编制 s?+fPOF  
  8.reliability 可靠性 JP_kQ  
  9.relevance 相关性 6'vi68  
  10.professional skepticism 职业谨慎 x!`KhTu`_A  
  11.objectivity 客观性 yjR)Z9t  
  12. professional competence 专业胜任能力 HYFN?~G  
  13.Senior/CPA-in-charge 项目经理 |Ib.)  
  14.audit engagement letter 业务约定书 ,N;v~D$Y  
  15.recurring audit 连续审计 :'ihE\j  
  16.the client 委托人 ywe5tU  
  17.change CPA 更换注册会计 .SBc5KX   
  18.the existing CPA 现任注册会计师 *sAOpf@M  
  19.the successor CPA 后任注册会计师 mCG;[4gM  
  20.the preceding CPA前任注册会计师 W%H]Uyt  
  21.issue the audit report 出具审计报告 ip674'bq7R  
  22.expert 专家 ] EV`dIk  
  23.the board of directors 董事会 y\z*p&I  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E6JV}`hSk  
  25.assess material misstatement risks评估重大错报风险 .CvFE~  
  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 +qZc} 7rJF  
  27.a general knowledge of —— 初步了解―――的情况 Ba<#1p7_  
  28.a more knowledge of—— 进一步了解的情况 @Z"?^2  
  29.the prior year‘s working papers 以前年度工作底稿 p*!q}%U  
  30.minutes of meeting 会议纪要 ,=x RoXYB}  
  31.business risks 经营风险 `+Xe'ey  
  32.appropriateness 适当性 e %&  
  33.accounting estimate 会计估计 .c|9..Cq=  
  34.management representations 管理层声明 CCn/ udp@  
  35.going concern assumption 持续经营假设 /xF 9:r  
  36.audit plan 审计计划 p^Agh  
  37.significant audit areas 重点审计领域 c0SX]4} G  
  38.error 错误 @,GjeF]!  
  39.fraud舞弊 .h a`)@MsZ  
  40.modified or additional procedures 修改或追加审计程序 !2wETs ?  
  41.misappropriation of assets 侵占资产 )L|C'dJ<k`  
  42.transactions without substance 虚假交易 G6<HO7\  
  43.unusual pressures 异常压力 "W3W:vl!  
  44.the suspected noncompliance 涉嫌存在违法行为 #[Z<=i~C  
  45.materialiy 重要性 {DSyV:   
  46.exceed the materiality level 超过重要性水平 4u7Cm  
  47.approach the materiality level 接近重要性水平 d~3GV(M  
  48.an acceptably low level 可接受水平 w J/ ~q)  
  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 QW,cn7  
  50.misstatements or omissions 错报或漏报 G}s;JJax  
  51.aggregate 总计 *J.c $1#h  
  52.subsequent events 期后事项 ` v>/  
  53.adjust the financial statements 调整财务报表 Z%KL[R}^w;  
  54.perform additional audit procedures 实施追加的审计程序 |iAEDZn  
  55.audit risk 审计风险 pAMo XJ`  
  56.detection risk 检查风险 '}@e5^oL  
  57.inappropriate audit opinion 不适当的审计意见 <Ak:8&$O  
  58.material misstatement 重大的错报 &bn*p.=G  
  59.tolerable misstatement 可容忍错报 P`z7@9*j  
  60.the acceptable level of detection risk 可接受的检查风险 h<GyplG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 G]at{(^Vz  
  62.simall business 小规模企业 "Jf4N  
  63.accounting system 会计系统 icU"Vyu  
  64.test of control 控制测试 QZ#3Bn%B5  
  65.walk-through test 穿行测试 &^AzIfX}Gw  
  66.communication 沟通 8 H,_vf  
  67.flow chart 流程图 #&}%70R)  
  68.reperformance of internal control 重新执行 >'ie!VW@  
  69.audit evidence 审计证据 MPqY?KF  
  70.substantive procedures 实质性程序 Y=hP Erw  
  71.assertions 认定 bJANZn|H  
  72.esistence 存在 YmZC?x_{M2  
  73.occurrence 发生 3Gj(z:)b  
  74.completeness 完整性 d$4WK)U  
  75.rights and obligations 权利和义务 s z;=mMr/Z  
  76.valuation and allocation 计价和分摊 }R4(B2vup  
  77.cutoff 截止 ZDW,7b% U  
  78.accuracy 准确性 mi*:S%;h  
  79.classification 分类 /DK*y S  
  80.inspection 检查 GU2]/\W*a  
  81.supervision of counting 监盘 i:MlD5 F  
  82.observation 观察 "r:H5) !  
  83.confirmation 函证 '\Qf,%%.  
  84.computation 计算 e6Wl7&@6  
  85.analytical procedures 分析程序 X*_ SHt  
  86.vouch 核对 yjeqv-7  
  87.trace 追查 e!T G< (S  
  88.audit sampling 审计抽样 c`rfKr&z  
  89.error 误差 pHq{S;R2G  
  90.expected error 预期误差 6(\q< fx  
  91.population 总体 B .{8/.4  
  92.sampling risk 抽样风险 FEge+`{,  
  93.non- sampling risk 非抽样风险 ['Hp?Q|k  
  94.sampling unit 抽样单位 FRb&@ (;  
  95.statistical sampling 统计抽样 &z7N\n  
  96.tolerable error 可容忍误差 @hE7r-}]  
  97.the risk of under reliance 信赖不足风险 a.5zdoH_  
  98.the risk of over reliance 信赖过度风险 ---Ks0\V  
  99.the risk of incorrect rejection 误拒风险 cP/F| uG5  
  100. the risk of incorrect acceptance 误受风险 qpluk!  
  101.working trial balance 试算平衡表 #p11D= @[  
  102.index and cross-referencing 索引和交叉索引 WiP M <'  
  103.cash receipt 现金收入 k#{ lt-a/  
  104.cash disbursement 现金支出 =e"H1^Ml  
  105.bank statement 银行对账单 %#[r_QQ^   
  106.bank reconciliation 银行存款余额调节表 m0dFA<5-  
  107.balance sheet date 资产负债表日 iKP\/LR<n  
  108.net realizable value 可变现净值 : OS mr  
  109.storeroom 仓库 ^(E"3 c  
  110.sale invoice 销售发票 yt]Oj*nn0K  
  111.price list 价目表 sa\|"IkD2  
  112.positive confirmation request 积极式询证函 ' [7C~r{%  
  113.negative confirmation request 消极式询证函 FCS5@l,'<  
  114.purchase requisition 请购单 iKR8^sj7S  
  115.receiving report 验收报告 <z~2 d  
  116.gross margin 毛利 EZgxSQaPH  
  117.manufacturing overhead 制造费用 T%N~oa  
  118.material requisition 领料单 %fex uy4  
  119.inventory-taking 存货盘点 3G:NZ)p  
  120.bond certificate 债券 t-?KKU8  
  121.stock certificate 股票 9-X{x95]  
  122.audit report 审计报告 nN(D 7wk  
  123.entity 被审计单位 b |o`Q7Hj  
  124.addressee of the audit report 审计报告的收件人 r7]?g~zb  
  125.unqualified opinion 无保留意见 h^.tom g8  
  126.qualified opinion 保留意见 &r 5&6p  
  127.disclaimer of opinion 无法表示意见 EU?&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   UH1S_:6  
  A (2)absorbed overhead 已吸收制造费用 "4Wp>B  
  A (3)absorption costing 吸收成本计算 7g4M/?H}K  
  A (4)account 账户,报表   b7>,-O  
  A (5)accounting postulate 会计假设   !#_h2a  
  A (6)accounting series release 会计公告文件   L*SSv wSL  
  A (7)accounting valuation 会计计价   5<:VJC<  
  A (8)account sale 承销清单 JsWq._O{/  
  A (9)accountability concept 经营责任概念   #NVF\  
  A (10)accountancy 会计职业   S4aHce5PXA  
  A (11)accountant 会计师   G{&yzHAuae  
  A (12)accounting 会计   ci{9ODN  
  A (13)agency cost 代理成本   QTrlQH&p  
  A (14)accounting bases 会计基础   Jm*M7g j  
  A (15)accounting manual 会计手册   <?=mLOo =  
  A (16)accounting period 会计期间   +*r**(-Dm  
  A (17)accounting policies 会计方针   Npf7p  
  A (18)accounting rate of return 会计报酬率   d-#u/{jG)  
  A (19)accounting reference date 会计参照日    '!r+Tz  
  A (20)accounting reference period 会计参照期间   eD` ,  
  A (21)accrual concept 应计概念   K@$L~G  
  A (22)accrual expenses 应计费用   GWA!Ab'<U  
  A (23)acid test ration 速动比率(酸性测试比率)   >TQBRA;'  
  A (24)acquisition 购置   b[&, %Sm+6  
  A (25)acquisition accounting 收购会计   avbr7 X(  
  A (26)activity based accounting 作业基础成本计算   a2 klOX{  
  A (27)adjusting events 调整事项   *]E7}bqb  
  A (28)administrative expenses 行政管理费   s&QBFyKtJ  
  A (29)advice note 发货通知   c|!A?>O?i  
  A (30)amortization 摊销   P!4{#'_}  
  A (31)analytical review 分析性检查   #)h ~.D{  
  A (32)annual equivalent cost 年度等量成本法   Ql6ai  
  A (33)annual report and accounts 年度报告和报表   y}:)cA~o(y  
  A (34)appraisal cost 检验成本   ou,=MpXx*  
  A (35)appropriation account 盈余分配账户   4 HJZ^bq9|  
  A (36)articles of association 公司章程细则   5E oWyy  
  A (37)assets 资产   X gx2  
  A (38)assets cover 资产保障   h^ecn-PC  
  A (39)asset value per share 每股资产价值   yV+ E;  
  A (40)associated company 联营公司   Kn!0S<ssR  
  A (41)attainable standard 可达标准   SJ WP8+  
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 A (42)attributable profit 可归属利润   ,Dii?P  
  A (43)audit 审计   5?~[|iPv  
  A (44)audit report 审计报告   ~&j`9jdOj  
  A (45)auditing standards 审计准则   2dd:5L,  
  A (46)authorized share capital 额定股本   % Dr4~7=7a  
  A (47)available hours 可用小时   :hhE=A>X  
  A (48)avoidable costs 可避免成本 7N59B z  
  B (49)back-to-back loan 易币贷款   AZ9\>U@hD  
  B (50)backflush accounting 倒退成本计算   ^ yukn*L  
  B (51)bad debts 坏帐   b]g&rwXYt  
  B (52)bad debts ratio 坏帐比率   j~L1~@  
  B (53)bank charges 银行手续费   #Wc #fP  
  B (54)bank overdraft 银行透支   U3j~}H.D1  
  B (55)bank reconciliation 银行存款调节表   E][{RTs  
  B (56)bank statement 银行对账单   h@m n GE  
  B (57)bankruptcy 破产   P VkN3J  
  B (58)basis of apportionment 分摊基础   - C'X4C+  
  B (59)batch 批量   kFIB lPV  
  B (60)batch costing 分批成本计算   :@@A  
  B (61)beta factor B(市场)风险因素   Pdm6u73  
  B (62)bill 账单   q V UUuyF  
  B (63)bill of exchange 汇票   HT,kx  
  B (64)bill of landing 提单   {EoyMJgz  
  B (65)bill of materials 用料预计单   ZAM+4#@  
  B (66)bill payable 应付票据    ZV q  
  B (67)bill receivable 应收票据   [ls ?IFg  
  B (68)bin card 存货记录卡   =Z>V}`n  
  B (69)bonus 红利   tId !C  
  B (70)book-keeping 薄记   Rn~Xu)@e  
  B (71)Boston classification 波士顿分类   ?'/5%f`  
  B (72)breakeven chart 保本图   o? O,nD 6  
  B (73)breakeven point 保本点   mv%:[+!  
  B (74)breaking-down time 复位时间   >5@vY?QXO  
  B (75)budget 预算   ~j&:)a'^  
  B (76)budget center 预算中心   \Af|$9boHz  
  B (77)budget cost allowance 预算成本折让   %Rsf6rJ  
  B (78)budget manual 预算手册   $-9@/%Y  
  B (79)budget period 预算期间   -z 5k4Y  
  B (80)budgetary control 预算控制   V&+$V q  
  B (81)budgeted capacity 预算生产能力   Oc/_ T>  
  B (82)burden 制造费用   b;{"lJ:+Z  
  B (83)business center 经营中心   q}F%o0  
  B (84)business entity 营业个体   o cuVDC  
  B (85)business unit 经营单位   B{o\RNU  
 B (86)buy-out management 管理性购买产权   WKIiJ{@L  
  B (87)by-product 副产品 7f Tg97eF  
  C (88)called-up share capital 催缴股本   "QFADk1  
  C (89)capacity 生产能力   :6k DUFj}  
  C (90)capacity ratios 生产能力比率   -b>O4_N  
  C (91)capital 资本   2SPFjpG8n  
  C (92)capital assets pricing model资本资产计价模式   )4_6\VaM  
  C (93)capital commitment 承诺资本   w$;*~Qc  
  C (94)capital employed 已运用的资本   3&nc'  
  C (95)capital expenditure 资本支出   qddT9U|8~  
  C (96)capital expenditureauthorization 资本支出核准   2l(j 4~g  
  C (97)capital expenditure control 资本支出控制   j _9<=Vu  
  C (98)capital expenditure proposal资本支出申请   &|\}\+0Z  
  C (99)capital funding planning 资本基金筹集计划   KIBZQ.uG  
  C (100)capital gain 资本收益   U>-#('  
  C (101)capital investment appraisal资本投资评估   o4 g  
  C (102)capital maintenance 资本保全   U6'haPlOk%  
  C (103)capital resource planning 资本资源计划   "gikX/Co=  
  C (104)capital surplus 资本盈余   -zLI!F 0  
  C (105)capital turnover 资本周转率   p>tdJjnt  
  C (106)card 记录卡   Ww tQ>'R"  
  C (107)cash 现金   hG;=ci3EE  
  C (108)cash account 现金账户   s1\BjSzk  
  C (109)cash book 现金账薄   8Pdn w/W  
  C (110)cash cow 金牛产品   DD$P r&~=  
  C (111)cash flow 现金流量   /N{@g.edL  
  C (112)cash discounted 现金贴现   bl>b/u7/6  
  C (113)cash flow budget 现金流量预算   z(X6%p0  
  C (114)cash flow statement 现金流量表   9w<Bm"G  
  C (115)cash ledger 现金分类账   h5JwB<8  
  C (116)cash limit 现金限额   Bt7v[Ot   
  C (117)CCA 现时成本会计   'CO[s.03  
  C (118)center 中心   Ry S{@=si  
  C (119)changeover time 变更时间   ]bE?n.NwZ  
  C (120)chartered entity 特许经济个体   7c]Ai  
  C (121)cheque 支票   6Oba}`)q9  
  C (122)cheque register 支票登记薄   yi;t   
  C (123)coin analysis 零钱分类    [_hhC  
  C (124)classification 分类   w ]-iM  
  C (125)clock card 工时卡   N~J Eia%  
  C (126)code 代码   ;/q6^Nk3A  
  C (127)commitment accounting 承诺确认会计   v!h-h&p O7  
  C (128)common cost 共同成本   d@f2Vxe7  
  C (129)company limited byguarantee 有限担保责任公司   F-,{+B66  
C (130)company limited shares 股份有限公司   dTQvz9C  
  C (131)competitive position 竞争能力状况   xLK0~|_#!  
  C (132)concept 概念   sLqvDH?V  
  C (133)conglomerate 跨行业企业   5g>kr< K  
  C (134)consistency concept 一致性概念   p}7&x[fTLk  
  C (135)consolidated accounts 合并报表   3(*s|V"  
  C (136)consolidation accounting 合并会计   Vot+gCZ  
  C (137)consortium 财团   10IPq#Jj  
  C (138)contingency plan 应急计划   []!r|R3  
  C (139)contingent liabilities 或有负债   y+afUJT  
  C (140)continuous operation 连续生产   }z-  
  C (141)contra 抵消   ^tcBxDC"]  
  C (142)contract cost 合同成本   1+}Ud.v3VW  
  C (143)contract costing 合同成本计算   Y mjS!H  
  C (144)contribution 贡献毛益   :=eUNH  
  C (145)contribution centre 贡献中心   2vQ^519  
  C (146)contribution chart 贡献图   %<|KJb4?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9,eR=M]+:  
  C (148)contribution to salesration 贡献毛益对销售比率   {leG~[d  
  C (149)control 控制   "q/M8  
  C (150)control account 控制帐户   1W<_5 j_  
  C (151)control limits 控制限度   ah9',((!  
  C (152)controllability concept 可控制概念   xG/qDc  
  C (153)controllable cost 可控制成本   AK?j1Pk  
  C (154)conversion cost 加工成本   }3y\cv0ct  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :]Qx T8B  
  C (156)corporate appraisal 公司评估   NWK_(=n  
  C (157)corporate planning 公司计划   qJt gnk|  
  C (158)corporate social reporting 公司社会报告   d( g_y m*  
  C (159)corporation 股份公司   JHH&@Cn  
  C (160)cost 成本   82!GM.b  
  C (161)cost account 成本帐户   R_n-&d 'PP  
  C (162)cost accounting 成本会计   tgA |Vwwk  
  C (163)cost accounting manual 成本手册   P[8N58#  
  C (164)cost accounts calendar 成本报表的日历时间   zRFM/IYC  
  C (165)cost adjustment 成本调整   V <pjR@  
  C (166)cost allocation 成本分配   kk+8NwM1  
  C (167)cost apportionment 成本分摊   ZhaOH5{9  
  C (168)cost attribution 成本归属   4:g:$s|SE[  
  C (169)cost audit 成本审计   M6#(F7hB  
  C (170)cost behaviour 成本性态   ved Qwzh  
  C (171)cost benefit analysis 成本效益分析   7b2<, .E  
  C (172)cost center 成本中心   IuW10}"9  
  C (173)cost driver 成本动因
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