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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 hGvqT,'  
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  1.audit   审计 ^]VcxKUJ  
  2.attestation   鉴证 {B3(HiC  
  3.credibility   可信赖程度 `4LJ;KC(  
  4.audit of financial statements 财务报表审计 a2o.a 2  
  5.agreed-upon procedures 执行商定程序 3!aEClRtq  
  6.high levels of assurance 高水平保证 D3y>iQd   
  7.compilation 编制 TFO74^  
  8.reliability 可靠性 _ \l HI  
  9.relevance 相关性 gt/!~f0r  
  10.professional skepticism 职业谨慎 gV|Y54}T  
  11.objectivity 客观性 \*uugw,\y  
  12. professional competence 专业胜任能力 hcyn  
  13.Senior/CPA-in-charge 项目经理 wazP,9W?  
  14.audit engagement letter 业务约定书 5C B%=iL{  
  15.recurring audit 连续审计 I]jX7.fx  
  16.the client 委托人 y1iX!m~)  
  17.change CPA 更换注册会计 *<r%aeG$em  
  18.the existing CPA 现任注册会计师 `NQ{)N0!  
  19.the successor CPA 后任注册会计师 Ah (iE  
  20.the preceding CPA前任注册会计师 .3@Ng  
  21.issue the audit report 出具审计报告 ojoxXly`  
  22.expert 专家 %*jGim~s  
  23.the board of directors 董事会 y:.?5KsPI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 gKWzFnW  
  25.assess material misstatement risks评估重大错报风险 X'@'/[?  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iT.|vr1HG  
  27.a general knowledge of —— 初步了解―――的情况 \ n_3Bwd~  
  28.a more knowledge of—— 进一步了解的情况 ZOuR"9]  
  29.the prior year‘s working papers 以前年度工作底稿 8"i/wMP]  
  30.minutes of meeting 会议纪要 F$h'p4$T  
  31.business risks 经营风险 Zi/-~')E  
  32.appropriateness 适当性  i j/o;_  
  33.accounting estimate 会计估计 g2=}G<*0  
  34.management representations 管理层声明 9`BEi(z  
  35.going concern assumption 持续经营假设 VHW`NP 5Jl  
  36.audit plan 审计计划 V\AK6U@r^  
  37.significant audit areas 重点审计领域 p.C1nh  
  38.error 错误 _IxamWpX$  
  39.fraud舞弊 FZp<|t  
  40.modified or additional procedures 修改或追加审计程序 y@A6$[%(E|  
  41.misappropriation of assets 侵占资产 yp p4L|R  
  42.transactions without substance 虚假交易 f>niFPW"  
  43.unusual pressures 异常压力 MqdB\OW &  
  44.the suspected noncompliance 涉嫌存在违法行为 @h#Xix7  
  45.materialiy 重要性 D#jX6  
  46.exceed the materiality level 超过重要性水平 j&CZ=?K^c  
  47.approach the materiality level 接近重要性水平 Vv7PCaq  
  48.an acceptably low level 可接受水平 =/Wu'gG)  
  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  P?J kP  
  50.misstatements or omissions 错报或漏报 o8{<qn|  
  51.aggregate 总计 BC({ EE~R)  
  52.subsequent events 期后事项 C_G1P)k  
  53.adjust the financial statements 调整财务报表 PBrnzkoY  
  54.perform additional audit procedures 实施追加的审计程序 OR;&TbWF(R  
  55.audit risk 审计风险 q 5p e~  
  56.detection risk 检查风险 s@~/x5jwCs  
  57.inappropriate audit opinion 不适当的审计意见 !BUi)mo  
  58.material misstatement 重大的错报 Nd!c2`  
  59.tolerable misstatement 可容忍错报 *H" aOT^{  
  60.the acceptable level of detection risk 可接受的检查风险 \XS]N_}8>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 SA+d&H}Fc  
  62.simall business 小规模企业 9|=nV|R'6  
  63.accounting system 会计系统 {y6C0A*  
  64.test of control 控制测试 ~^7r?<aKc  
  65.walk-through test 穿行测试 .&iN(Bd  
  66.communication 沟通  F\LsI;G  
  67.flow chart 流程图 dIJGB==  
  68.reperformance of internal control 重新执行 KjOi(YUnq7  
  69.audit evidence 审计证据 6m[9b*s7  
  70.substantive procedures 实质性程序 (6R4 \8z2  
  71.assertions 认定 ([KN*OF  
  72.esistence 存在 XWtiwf'K  
  73.occurrence 发生 ~ziexZ=N  
  74.completeness 完整性 t ',BI  
  75.rights and obligations 权利和义务 c~+l-GIWm  
  76.valuation and allocation 计价和分摊 0T))>.iu#  
  77.cutoff 截止 g 1@wf  
  78.accuracy 准确性 J=*K"8Qr  
  79.classification 分类 ?Y3@"rdR  
  80.inspection 检查 aZKXD! 4  
  81.supervision of counting 监盘 sPCMckt  
  82.observation 观察 ?3jdg]&  
  83.confirmation 函证 Uh}X<d/V  
  84.computation 计算 4AHL3@x  
  85.analytical procedures 分析程序 6Z8l8:r-6  
  86.vouch 核对 4RQ5(YTTuR  
  87.trace 追查 o56kp3b)b  
  88.audit sampling 审计抽样 7'OPjt M  
  89.error 误差 wmYvD<  
  90.expected error 预期误差 :Jl D i>B  
  91.population 总体 Rla4L`X;  
  92.sampling risk 抽样风险 "={L+di:M  
  93.non- sampling risk 非抽样风险 Rp/-Pv   
  94.sampling unit 抽样单位 T~J? AKx  
  95.statistical sampling 统计抽样 !O{ z 3W  
  96.tolerable error 可容忍误差 "EH,J  
  97.the risk of under reliance 信赖不足风险 hYb9`0G"2  
  98.the risk of over reliance 信赖过度风险 t5) J;0/  
  99.the risk of incorrect rejection 误拒风险 GMm'of#  
  100. the risk of incorrect acceptance 误受风险 ({M?Q>s  
  101.working trial balance 试算平衡表 tcA ;#^jc  
  102.index and cross-referencing 索引和交叉索引 ~NNv>5 t5  
  103.cash receipt 现金收入 J^ ={}  
  104.cash disbursement 现金支出 f1Zt?=  
  105.bank statement 银行对账单 O,mip   
  106.bank reconciliation 银行存款余额调节表 T"!EK&  
  107.balance sheet date 资产负债表日 p)/ p!d[T/  
  108.net realizable value 可变现净值 e<5Y94YE  
  109.storeroom 仓库 KzVTkDn,  
  110.sale invoice 销售发票 ` X}85  
  111.price list 价目表 4* M@]J "  
  112.positive confirmation request 积极式询证函 5@P-g  
  113.negative confirmation request 消极式询证函 <zfKC  
  114.purchase requisition 请购单 irMd jG  
  115.receiving report 验收报告  Oh`2t c-  
  116.gross margin 毛利 ]US[5)EL-  
  117.manufacturing overhead 制造费用 3k' .(P|F  
  118.material requisition 领料单 BXhWTGiG  
  119.inventory-taking 存货盘点 H06Bj(Y!  
  120.bond certificate 债券 70Ka!  
  121.stock certificate 股票 -3hCiKq  
  122.audit report 审计报告 9#rt:&xo0  
  123.entity 被审计单位 SI*^f\lu  
  124.addressee of the audit report 审计报告的收件人 SLoo:)  
  125.unqualified opinion 无保留意见 g:gB`8w?  
  126.qualified opinion 保留意见 #D)x}#V\  
  127.disclaimer of opinion 无法表示意见 0YS?=oi  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0H:dv:#WAI  
  A (2)absorbed overhead 已吸收制造费用 @2e2^8X7f  
  A (3)absorption costing 吸收成本计算 k^%_V|&W/(  
  A (4)account 账户,报表   l4ouZR  
  A (5)accounting postulate 会计假设   VzwPBQ -  
  A (6)accounting series release 会计公告文件   eb!_ie"D  
  A (7)accounting valuation 会计计价   ^ vbWRG~  
  A (8)account sale 承销清单 <k]qH-v4  
  A (9)accountability concept 经营责任概念   F~_;o+e;X  
  A (10)accountancy 会计职业   G|9B )`S  
  A (11)accountant 会计师   a$}mWPp+f  
  A (12)accounting 会计   0*7*RX  
  A (13)agency cost 代理成本    @Fx@5e  
  A (14)accounting bases 会计基础   ]k+m=OR{/  
  A (15)accounting manual 会计手册   b3U6;]|x  
  A (16)accounting period 会计期间   9?`RR/w  
  A (17)accounting policies 会计方针   xb$yu.c  
  A (18)accounting rate of return 会计报酬率   ._<ii2K'  
  A (19)accounting reference date 会计参照日   TzM=LvA  
  A (20)accounting reference period 会计参照期间   PZM42"[&  
  A (21)accrual concept 应计概念   7 g6RiH}  
  A (22)accrual expenses 应计费用   Y<LNQ]8\G  
  A (23)acid test ration 速动比率(酸性测试比率)   .JAcPyK^  
  A (24)acquisition 购置   n33kb /q*  
  A (25)acquisition accounting 收购会计   Alz~-hqQ  
  A (26)activity based accounting 作业基础成本计算   0kLEBoOh  
  A (27)adjusting events 调整事项   <_:zI r,  
  A (28)administrative expenses 行政管理费   'G#SLqZy  
  A (29)advice note 发货通知   Lk.h.ST  
  A (30)amortization 摊销   0Nr\2|  
  A (31)analytical review 分析性检查   CLK^gZ  
  A (32)annual equivalent cost 年度等量成本法   _t-7$d"  
  A (33)annual report and accounts 年度报告和报表   _#'9kx|)  
  A (34)appraisal cost 检验成本   Do;#NLrWb  
  A (35)appropriation account 盈余分配账户   G5c7:iGm/c  
  A (36)articles of association 公司章程细则   (9GbG"   
  A (37)assets 资产   ULl_\5s2  
  A (38)assets cover 资产保障   |.w;r   
  A (39)asset value per share 每股资产价值   V}9;eJRvw  
  A (40)associated company 联营公司   SrZ50Se  
  A (41)attainable standard 可达标准   xzk}[3P{  
0HbJKix!  
 A (42)attributable profit 可归属利润   ;CmOsA,1  
  A (43)audit 审计   5"=:#zN  
  A (44)audit report 审计报告   E`)Qs[?Gk  
  A (45)auditing standards 审计准则   dAxp ,):&J  
  A (46)authorized share capital 额定股本   DuNcX$%%  
  A (47)available hours 可用小时   (cs~@  
  A (48)avoidable costs 可避免成本 qrDcL>Hrn  
  B (49)back-to-back loan 易币贷款   S< x:t(  
  B (50)backflush accounting 倒退成本计算   3{3/: 7  
  B (51)bad debts 坏帐   fIyPFqf7w)  
  B (52)bad debts ratio 坏帐比率   #x~_`>mDN  
  B (53)bank charges 银行手续费   A&N*F"q  
  B (54)bank overdraft 银行透支   % h+uD^^$  
  B (55)bank reconciliation 银行存款调节表   CW0UMPE5  
  B (56)bank statement 银行对账单   MsjnRX:c3u  
  B (57)bankruptcy 破产   [ud|dwP"  
  B (58)basis of apportionment 分摊基础   6%?A>  
  B (59)batch 批量   t)I0lnbs  
  B (60)batch costing 分批成本计算   kaFnw(xa  
  B (61)beta factor B(市场)风险因素   ;|30QUYh  
  B (62)bill 账单   Z[} $n-V  
  B (63)bill of exchange 汇票   SE!L :  
  B (64)bill of landing 提单   f z%tA39m  
  B (65)bill of materials 用料预计单   oh\1>3,Ns  
  B (66)bill payable 应付票据   K0<yvew  
  B (67)bill receivable 应收票据   (,LL[&;:  
  B (68)bin card 存货记录卡   #:{6b *}  
  B (69)bonus 红利   3w'W~  
  B (70)book-keeping 薄记   ;r!\-]5$  
  B (71)Boston classification 波士顿分类   `d *b]2  
  B (72)breakeven chart 保本图   e2Jp'93o'  
  B (73)breakeven point 保本点   0QoLS|voA/  
  B (74)breaking-down time 复位时间   h7?.2Q&S  
  B (75)budget 预算   QymD-A"P  
  B (76)budget center 预算中心   WQt5#m; W  
  B (77)budget cost allowance 预算成本折让   p >aw  
  B (78)budget manual 预算手册   $l"MXxx5I  
  B (79)budget period 预算期间   F5IZ"Itu(  
  B (80)budgetary control 预算控制   [TCRB`nTQF  
  B (81)budgeted capacity 预算生产能力   XS|mKuMc C  
  B (82)burden 制造费用   t w!.%_1^  
  B (83)business center 经营中心   1Z:R,\+L  
  B (84)business entity 营业个体   q6&67u0  
  B (85)business unit 经营单位   qLRE }$P  
 B (86)buy-out management 管理性购买产权   @?/\c:cp  
  B (87)by-product 副产品 N84qcc  
  C (88)called-up share capital 催缴股本   C1 {ZW~"YI  
  C (89)capacity 生产能力   @1.9PR$x  
  C (90)capacity ratios 生产能力比率   oKiD8':  
  C (91)capital 资本   [ &daG:  
  C (92)capital assets pricing model资本资产计价模式   iGa}3 pF  
  C (93)capital commitment 承诺资本   .. UoyBV  
  C (94)capital employed 已运用的资本   (nz}J)T&  
  C (95)capital expenditure 资本支出   ~ B]jV$=  
  C (96)capital expenditureauthorization 资本支出核准   ,'_( DJX  
  C (97)capital expenditure control 资本支出控制   K;C_Z/<%  
  C (98)capital expenditure proposal资本支出申请   G>0)I  
  C (99)capital funding planning 资本基金筹集计划   k<O y%+C  
  C (100)capital gain 资本收益   R&!]Rl9hf  
  C (101)capital investment appraisal资本投资评估   ^j iE9k)  
  C (102)capital maintenance 资本保全   [R\=M'  
  C (103)capital resource planning 资本资源计划   pK"&QPv  
  C (104)capital surplus 资本盈余   8KKz5\kn7  
  C (105)capital turnover 资本周转率   LP?P=c  
  C (106)card 记录卡   X <FOn7qf  
  C (107)cash 现金   DZP*x  
  C (108)cash account 现金账户   * gHCy4u{  
  C (109)cash book 现金账薄   l/F!Bq[*g  
  C (110)cash cow 金牛产品   QQ~23TlA  
  C (111)cash flow 现金流量   ~#t*pOC5BR  
  C (112)cash discounted 现金贴现   xFX&9^Uk  
  C (113)cash flow budget 现金流量预算   d<v~=   
  C (114)cash flow statement 现金流量表   cIZ[[(Db  
  C (115)cash ledger 现金分类账   GEfY^! F+  
  C (116)cash limit 现金限额   3W'FcE)|E  
  C (117)CCA 现时成本会计   1t#XQ?8  
  C (118)center 中心   sW'6} ^Q  
  C (119)changeover time 变更时间   <S{7Ro  
  C (120)chartered entity 特许经济个体   QQq/5r4O`q  
  C (121)cheque 支票   0V7 _n  
  C (122)cheque register 支票登记薄   '$*[SauAG  
  C (123)coin analysis 零钱分类   19&)Yd1  
  C (124)classification 分类   R9r)C{63S&  
  C (125)clock card 工时卡    z \^  
  C (126)code 代码    < GU  
  C (127)commitment accounting 承诺确认会计   E@mkm  
  C (128)common cost 共同成本   %HVD^. V  
  C (129)company limited byguarantee 有限担保责任公司   sL8>GtVo  
C (130)company limited shares 股份有限公司   2_.CX(kI  
  C (131)competitive position 竞争能力状况   g41<8^(  
  C (132)concept 概念   H\d;QN9Q;  
  C (133)conglomerate 跨行业企业   5f{wJb2  
  C (134)consistency concept 一致性概念   >qn+iI2U  
  C (135)consolidated accounts 合并报表   }v&K~!*  
  C (136)consolidation accounting 合并会计   My],6va^  
  C (137)consortium 财团   n5\}KZh  
  C (138)contingency plan 应急计划   u`+ 'lBE,  
  C (139)contingent liabilities 或有负债   d^y86pq.  
  C (140)continuous operation 连续生产   j^{b^!4~}  
  C (141)contra 抵消   s"N\82z)  
  C (142)contract cost 合同成本   yH+c#w  
  C (143)contract costing 合同成本计算   w O89&XZ<  
  C (144)contribution 贡献毛益   jVs(x  
  C (145)contribution centre 贡献中心   pSXEJ 2k  
  C (146)contribution chart 贡献图   ' rvE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _ }^u-fJ/~  
  C (148)contribution to salesration 贡献毛益对销售比率   k1m'Ka-  
  C (149)control 控制   p_;r%o=  
  C (150)control account 控制帐户   IOS^|2:,  
  C (151)control limits 控制限度   {F/q{c~]  
  C (152)controllability concept 可控制概念   Z]7tjRvq)  
  C (153)controllable cost 可控制成本   oHk27U G  
  C (154)conversion cost 加工成本   d#4Wj0x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !x6IV25  
  C (156)corporate appraisal 公司评估   yE<,Z%J[n  
  C (157)corporate planning 公司计划   0yKh p: ^  
  C (158)corporate social reporting 公司社会报告   "5 y<G:$+~  
  C (159)corporation 股份公司   sN=KRqe  
  C (160)cost 成本   EFeAr@nj  
  C (161)cost account 成本帐户   w~p4S+k&  
  C (162)cost accounting 成本会计   >ks3WMm  
  C (163)cost accounting manual 成本手册   i:{:xKiCa  
  C (164)cost accounts calendar 成本报表的日历时间   AT-0}9z{  
  C (165)cost adjustment 成本调整   DgVyy&7>  
  C (166)cost allocation 成本分配   g(1"GKg 3K  
  C (167)cost apportionment 成本分摊   y%JF8R;n  
  C (168)cost attribution 成本归属   *0lt$F$~b  
  C (169)cost audit 成本审计   ig+k[`W  
  C (170)cost behaviour 成本性态   ~RAzFLt6x  
  C (171)cost benefit analysis 成本效益分析   b13nE .  
  C (172)cost center 成本中心   !#C)99L"F  
  C (173)cost driver 成本动因
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