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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 0n;< ge&~R  
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  1.audit   审计 a&c6.#E{y  
  2.attestation   鉴证 }:us:%  
  3.credibility   可信赖程度 y5?RVlKJ  
  4.audit of financial statements 财务报表审计 G9xmmc  
  5.agreed-upon procedures 执行商定程序 SYCEQ5 -  
  6.high levels of assurance 高水平保证 BD_Iz A<wK  
  7.compilation 编制 <<+\X:,  
  8.reliability 可靠性 /OLFcxEWh  
  9.relevance 相关性 Fcd3H$Na;  
  10.professional skepticism 职业谨慎 El.hu%#n*G  
  11.objectivity 客观性 wt!nMQ  
  12. professional competence 专业胜任能力 /aZ+T5O  
  13.Senior/CPA-in-charge 项目经理 0 q} *S~  
  14.audit engagement letter 业务约定书 zNxW'?0Z?  
  15.recurring audit 连续审计 {2=jAz'?  
  16.the client 委托人 Y 2n!>[[.  
  17.change CPA 更换注册会计 fI{&#~f4C  
  18.the existing CPA 现任注册会计师 M>~Drul  
  19.the successor CPA 后任注册会计师 m1B+31'>^  
  20.the preceding CPA前任注册会计师 Tn*9lj4  
  21.issue the audit report 出具审计报告 oSy yd  
  22.expert 专家 `6lr4Kk @R  
  23.the board of directors 董事会 W6?pswQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *K|W /'_&  
  25.assess material misstatement risks评估重大错报风险 \;qW 3~  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'EbWFMjy  
  27.a general knowledge of —— 初步了解―――的情况 Y9uC&/_C  
  28.a more knowledge of—— 进一步了解的情况 'ig&$ fzb  
  29.the prior year‘s working papers 以前年度工作底稿 ^p[rc@+  
  30.minutes of meeting 会议纪要 =t9\^RIx)?  
  31.business risks 经营风险 H`1{_  
  32.appropriateness 适当性 `j,Yb]~s79  
  33.accounting estimate 会计估计 pGJ>O/%  
  34.management representations 管理层声明 9 Vkb>yFX'  
  35.going concern assumption 持续经营假设 "D63I|O)  
  36.audit plan 审计计划 9$cWU_q{  
  37.significant audit areas 重点审计领域 yeXx',]a  
  38.error 错误 =G7m)!  
  39.fraud舞弊 pR(jglm7-  
  40.modified or additional procedures 修改或追加审计程序 '*5i)^  
  41.misappropriation of assets 侵占资产 wQ^EYKD  
  42.transactions without substance 虚假交易 +S>j0m<*  
  43.unusual pressures 异常压力 s5CXwM6cx  
  44.the suspected noncompliance 涉嫌存在违法行为 /|tJ6T1LrB  
  45.materialiy 重要性 1_9<3,7  
  46.exceed the materiality level 超过重要性水平 JMrEFk  
  47.approach the materiality level 接近重要性水平 (gP)%  
  48.an acceptably low level 可接受水平 ZCmgs4W!  
  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 h"X;3b^ m  
  50.misstatements or omissions 错报或漏报 )bS yB29S  
  51.aggregate 总计 WI-&x '  
  52.subsequent events 期后事项 NW]Lj >0Y  
  53.adjust the financial statements 调整财务报表 vHyC;4'  
  54.perform additional audit procedures 实施追加的审计程序 n^Hm;BiE#  
  55.audit risk 审计风险 \-h%O jf4  
  56.detection risk 检查风险 /]K^ rw[  
  57.inappropriate audit opinion 不适当的审计意见 K2TcOFQ  
  58.material misstatement 重大的错报 5gYRwuf  
  59.tolerable misstatement 可容忍错报 ?}wk.gt>  
  60.the acceptable level of detection risk 可接受的检查风险 ,:%CB"J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]A~WIF  
  62.simall business 小规模企业 ',9V|jvK  
  63.accounting system 会计系统 $x zAv{  
  64.test of control 控制测试 1oR7iD^  
  65.walk-through test 穿行测试 pMw*9s X  
  66.communication 沟通 [tlI!~Z  
  67.flow chart 流程图 Y<N5# );f  
  68.reperformance of internal control 重新执行 mk.9OhYY  
  69.audit evidence 审计证据 .~~nUu+M  
  70.substantive procedures 实质性程序 ~IYUuWF(  
  71.assertions 认定 z* ^_)Z  
  72.esistence 存在 Gr*r=s  
  73.occurrence 发生 J1( 9QN[w  
  74.completeness 完整性 B^4&-z2|  
  75.rights and obligations 权利和义务 u(@$a4z  
  76.valuation and allocation 计价和分摊 g%sluT[#  
  77.cutoff 截止 Q_"]+i]s@  
  78.accuracy 准确性 uGwm r  
  79.classification 分类 KaPAa:Q  
  80.inspection 检查 @5N]ZQ9  
  81.supervision of counting 监盘 {m4b(t`xw  
  82.observation 观察 "|EM;o  
  83.confirmation 函证 q ?|,O;?  
  84.computation 计算 \hTm)-FP  
  85.analytical procedures 分析程序 MI/MhkS ?  
  86.vouch 核对 |,S+@"0#  
  87.trace 追查 7?#J~.d5  
  88.audit sampling 审计抽样 e|)hG8FlF  
  89.error 误差 7I &&bWB  
  90.expected error 预期误差 ;Y 00TGU  
  91.population 总体 ``,fodA8  
  92.sampling risk 抽样风险 `g(Y*uCp  
  93.non- sampling risk 非抽样风险 e%svrJ2   
  94.sampling unit 抽样单位 GZEc l'h*  
  95.statistical sampling 统计抽样 " un]Gc   
  96.tolerable error 可容忍误差 8[a=OP  
  97.the risk of under reliance 信赖不足风险 @Xt*Snd  
  98.the risk of over reliance 信赖过度风险 gqZ'$7So  
  99.the risk of incorrect rejection 误拒风险 U>YAdrx2a  
  100. the risk of incorrect acceptance 误受风险 :*I# n  
  101.working trial balance 试算平衡表 <f ZyAa3}  
  102.index and cross-referencing 索引和交叉索引 !\-{D$E?H  
  103.cash receipt 现金收入 ;y,5k?  
  104.cash disbursement 现金支出 X3{G:H0\p  
  105.bank statement 银行对账单 caIL&G,  
  106.bank reconciliation 银行存款余额调节表 SEo'(-5  
  107.balance sheet date 资产负债表日 Pr3qo4t.L  
  108.net realizable value 可变现净值 #jkf1"8C  
  109.storeroom 仓库 .!Oo|m`V@  
  110.sale invoice 销售发票 51#_Vg  
  111.price list 价目表 '}9x\ 3E  
  112.positive confirmation request 积极式询证函 V[RF </2T  
  113.negative confirmation request 消极式询证函 ?qP7Y nl  
  114.purchase requisition 请购单 M\o9I  
  115.receiving report 验收报告 o2nv+fy W  
  116.gross margin 毛利 @Pm>sY}d<I  
  117.manufacturing overhead 制造费用 )Q=_0;#;k  
  118.material requisition 领料单 1ct;A_48  
  119.inventory-taking 存货盘点 q3mJ782p]  
  120.bond certificate 债券 I5`4Al  
  121.stock certificate 股票 7r7YNn/?  
  122.audit report 审计报告 rV2WnAb[H&  
  123.entity 被审计单位 3_ r*y9l  
  124.addressee of the audit report 审计报告的收件人 0@[$lv;O S  
  125.unqualified opinion 无保留意见 vleS2-]|  
  126.qualified opinion 保留意见  iJ-23_D  
  127.disclaimer of opinion 无法表示意见   ]3x?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /$ w%Q-p  
  A (2)absorbed overhead 已吸收制造费用 ,`|3KE9  
  A (3)absorption costing 吸收成本计算 6 hw=  
  A (4)account 账户,报表   ~FZ&.<s  
  A (5)accounting postulate 会计假设   tWJZoD6}h  
  A (6)accounting series release 会计公告文件   S*==aftl(  
  A (7)accounting valuation 会计计价   s(5Y  
  A (8)account sale 承销清单 hcgMZT!<5  
  A (9)accountability concept 经营责任概念   u7Y WnD  
  A (10)accountancy 会计职业   lsgh#x  
  A (11)accountant 会计师   :{PJI,  
  A (12)accounting 会计   R] vV*  
  A (13)agency cost 代理成本   x/NfZ5e0X  
  A (14)accounting bases 会计基础   ,KF 'TsFf  
  A (15)accounting manual 会计手册   /'Ass(=6  
  A (16)accounting period 会计期间   ?5+.`L9H  
  A (17)accounting policies 会计方针   l>2E (Y|  
  A (18)accounting rate of return 会计报酬率   ({ 8-*  
  A (19)accounting reference date 会计参照日   (iBNZ7sJ  
  A (20)accounting reference period 会计参照期间   -Y1e8H ='  
  A (21)accrual concept 应计概念   JUsQ,ETn  
  A (22)accrual expenses 应计费用   $I!XSz"/e  
  A (23)acid test ration 速动比率(酸性测试比率)   ~,d,#)VE2q  
  A (24)acquisition 购置   c-x,fS"&W  
  A (25)acquisition accounting 收购会计   &SIq2>QA  
  A (26)activity based accounting 作业基础成本计算   tGD6AI1"I  
  A (27)adjusting events 调整事项   :iK(JE`   
  A (28)administrative expenses 行政管理费   qaqBOHI6G  
  A (29)advice note 发货通知   rDD:7*z  
  A (30)amortization 摊销   Rvkedb  
  A (31)analytical review 分析性检查   .sxcCrQE  
  A (32)annual equivalent cost 年度等量成本法   cW~}:;D4  
  A (33)annual report and accounts 年度报告和报表   0QB iC]9  
  A (34)appraisal cost 检验成本   10G}{  
  A (35)appropriation account 盈余分配账户   xj<Rp|7&  
  A (36)articles of association 公司章程细则   v V'EZ ?  
  A (37)assets 资产    H_B4  
  A (38)assets cover 资产保障   xN>npP   
  A (39)asset value per share 每股资产价值   +s "hqm  
  A (40)associated company 联营公司   [8.c8-lZ^  
  A (41)attainable standard 可达标准   OtY`@\hy  
xVf| G_5$  
 A (42)attributable profit 可归属利润   <vnHz?71c  
  A (43)audit 审计   V8 e>l[tH  
  A (44)audit report 审计报告   sWQfr$^A  
  A (45)auditing standards 审计准则   ?# Mr  
  A (46)authorized share capital 额定股本   H ;7(}:.  
  A (47)available hours 可用小时   y>R=`A1b  
  A (48)avoidable costs 可避免成本 Ot$-!Y;<  
  B (49)back-to-back loan 易币贷款   Qwz}B  
  B (50)backflush accounting 倒退成本计算   a:+{f&  
  B (51)bad debts 坏帐   a[v0%W ]u  
  B (52)bad debts ratio 坏帐比率   `Y+J-EQ  
  B (53)bank charges 银行手续费   )) Zf|86N  
  B (54)bank overdraft 银行透支   z(o,m3@v  
  B (55)bank reconciliation 银行存款调节表   NWP5If|'X  
  B (56)bank statement 银行对账单   hMzs*gK  
  B (57)bankruptcy 破产   yID 164&r  
  B (58)basis of apportionment 分摊基础   Zvhsyz|  
  B (59)batch 批量   }xKP~h'F  
  B (60)batch costing 分批成本计算   YSs)HV.8  
  B (61)beta factor B(市场)风险因素   7wWFr  
  B (62)bill 账单   &d9{k5/+\  
  B (63)bill of exchange 汇票   Y}@&h!  
  B (64)bill of landing 提单   68bQ;Dv  
  B (65)bill of materials 用料预计单   Q0$8j-1I  
  B (66)bill payable 应付票据   LO'**}vm  
  B (67)bill receivable 应收票据   IWBX'|}K  
  B (68)bin card 存货记录卡   %`k 6w3qI  
  B (69)bonus 红利   he#J|p  
  B (70)book-keeping 薄记   |D'4uN8\  
  B (71)Boston classification 波士顿分类   ~aw.(A?MI  
  B (72)breakeven chart 保本图   +[Dj5~V  
  B (73)breakeven point 保本点   |VKK#J/  
  B (74)breaking-down time 复位时间   oYHj~t  
  B (75)budget 预算   vrl;"Fm+  
  B (76)budget center 预算中心   tWo{7)Eb  
  B (77)budget cost allowance 预算成本折让   @)IjNplYkw  
  B (78)budget manual 预算手册   d; [C6d  
  B (79)budget period 预算期间   zh4# A <e  
  B (80)budgetary control 预算控制   D>|H 2  
  B (81)budgeted capacity 预算生产能力   |HU@ >  
  B (82)burden 制造费用   r)qnl9?;`]  
  B (83)business center 经营中心   J2d.f}-  
  B (84)business entity 营业个体   k[0-CB  
  B (85)business unit 经营单位   w|3z;-#Q;  
 B (86)buy-out management 管理性购买产权   ]5BX :%  
  B (87)by-product 副产品 }{M#EP8q+  
  C (88)called-up share capital 催缴股本   so^lb?g  
  C (89)capacity 生产能力   ,?PTcQF  
  C (90)capacity ratios 生产能力比率   BMhy=+\  
  C (91)capital 资本   .ELGWF`>  
  C (92)capital assets pricing model资本资产计价模式   z|fmrwkN'$  
  C (93)capital commitment 承诺资本   ^*S ,x P  
  C (94)capital employed 已运用的资本   6Vww;1 J  
  C (95)capital expenditure 资本支出   u,F nAh?"  
  C (96)capital expenditureauthorization 资本支出核准   >d~WH@o`G  
  C (97)capital expenditure control 资本支出控制   +nUy,S?43  
  C (98)capital expenditure proposal资本支出申请   DvME 1]7)  
  C (99)capital funding planning 资本基金筹集计划   z25lZI" X`  
  C (100)capital gain 资本收益   z+ s6)Ad  
  C (101)capital investment appraisal资本投资评估   hZ[E7=NTQ^  
  C (102)capital maintenance 资本保全   Yj%U >),8  
  C (103)capital resource planning 资本资源计划   ^<;V]cY`  
  C (104)capital surplus 资本盈余   Fd#?\r.  
  C (105)capital turnover 资本周转率   KN$}tCU  
  C (106)card 记录卡   |}2 3>l7  
  C (107)cash 现金   gHhh>FFAq  
  C (108)cash account 现金账户   _,q)hOI  
  C (109)cash book 现金账薄   t c[n&X  
  C (110)cash cow 金牛产品   r`%+M7  
  C (111)cash flow 现金流量    R=.4  
  C (112)cash discounted 现金贴现   ?MXejEC  
  C (113)cash flow budget 现金流量预算   `L:CA5sBud  
  C (114)cash flow statement 现金流量表   U QE qX  
  C (115)cash ledger 现金分类账   *Kyw^DI  
  C (116)cash limit 现金限额   .b\$MZ"(  
  C (117)CCA 现时成本会计   vesJEaw7  
  C (118)center 中心   'iy*^A `Y  
  C (119)changeover time 变更时间   Z -,J)gW  
  C (120)chartered entity 特许经济个体   VQY&g;[d  
  C (121)cheque 支票   Q=BZ N]g2  
  C (122)cheque register 支票登记薄   (E/lIou  
  C (123)coin analysis 零钱分类   FSUttg"  
  C (124)classification 分类   |\_^ B  
  C (125)clock card 工时卡   ]"+95*B  
  C (126)code 代码   x2@U.r"zo  
  C (127)commitment accounting 承诺确认会计   %cCs?ic  
  C (128)common cost 共同成本   6)z?f4,  
  C (129)company limited byguarantee 有限担保责任公司   jxiC Kx,G  
C (130)company limited shares 股份有限公司   np%\&CVhN  
  C (131)competitive position 竞争能力状况   }YjX3|8zL=  
  C (132)concept 概念   <$6QDfa#  
  C (133)conglomerate 跨行业企业   PpV'F[|,r  
  C (134)consistency concept 一致性概念   n$U#:aQE  
  C (135)consolidated accounts 合并报表   )Y]{HQd  
  C (136)consolidation accounting 合并会计   Ib|Rf;J~-  
  C (137)consortium 财团   RbCPmiZcH  
  C (138)contingency plan 应急计划   pX/n)q[  
  C (139)contingent liabilities 或有负债   iQ4);du  
  C (140)continuous operation 连续生产   YWMGB#=  
  C (141)contra 抵消   76>7=#m0u'  
  C (142)contract cost 合同成本   1J6,]M  
  C (143)contract costing 合同成本计算   FvN<<&B  
  C (144)contribution 贡献毛益   :,WtR  
  C (145)contribution centre 贡献中心   !h(|\" }  
  C (146)contribution chart 贡献图   994` ua+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M(RZ/x  
  C (148)contribution to salesration 贡献毛益对销售比率   4VHqBQ4  
  C (149)control 控制   76wc,+  
  C (150)control account 控制帐户    +zu(  
  C (151)control limits 控制限度   <cZG xff01  
  C (152)controllability concept 可控制概念   *4U^0e  
  C (153)controllable cost 可控制成本   0ge$ p,  
  C (154)conversion cost 加工成本   z>jUR,!GT  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /c"efnb!  
  C (156)corporate appraisal 公司评估   !iH-#B-  
  C (157)corporate planning 公司计划   :[\v  
  C (158)corporate social reporting 公司社会报告   1^ _U;O:I  
  C (159)corporation 股份公司   `Q+ (LBP  
  C (160)cost 成本   I#m- g-J  
  C (161)cost account 成本帐户   5K^69mx  
  C (162)cost accounting 成本会计   rSxxH]-  
  C (163)cost accounting manual 成本手册   u)3 $~ m~  
  C (164)cost accounts calendar 成本报表的日历时间   umF Z ?a  
  C (165)cost adjustment 成本调整   nt;haeJ  
  C (166)cost allocation 成本分配   _$wmI/_J M  
  C (167)cost apportionment 成本分摊   <c)+Fno[E_  
  C (168)cost attribution 成本归属   gzBy?r> r  
  C (169)cost audit 成本审计   `6 /$M!4$  
  C (170)cost behaviour 成本性态   tniDF>Rb  
  C (171)cost benefit analysis 成本效益分析   xY+VyOUs  
  C (172)cost center 成本中心   YX=2jI  
  C (173)cost driver 成本动因
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