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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 JwI99I'  
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  1.audit   审计 <|r|s  
  2.attestation   鉴证 m7^f%<l  
  3.credibility   可信赖程度 wO]e%BTO  
  4.audit of financial statements 财务报表审计 R+HX'W  
  5.agreed-upon procedures 执行商定程序 ;"M6}5dQ4  
  6.high levels of assurance 高水平保证 Y_CYx  
  7.compilation 编制 L\#YFf  
  8.reliability 可靠性 )0/9 L  
  9.relevance 相关性 }u;K<<h:  
  10.professional skepticism 职业谨慎 vn}m-U XA*  
  11.objectivity 客观性 L6h<B :l  
  12. professional competence 专业胜任能力 qSP &Fi  
  13.Senior/CPA-in-charge 项目经理 r^5%0_F]  
  14.audit engagement letter 业务约定书 /?;'y,(Q  
  15.recurring audit 连续审计 ^6 wWv&G[8  
  16.the client 委托人 f#z:ILG=  
  17.change CPA 更换注册会计 e@P(+.Ke  
  18.the existing CPA 现任注册会计师 +,,(8=5 g  
  19.the successor CPA 后任注册会计师  SCfp5W7~  
  20.the preceding CPA前任注册会计师 ( v*xW.  
  21.issue the audit report 出具审计报告 BL&AZv/T  
  22.expert 专家 Jg$<2CR&  
  23.the board of directors 董事会 /Bt!xSI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 q8P&rMwy  
  25.assess material misstatement risks评估重大错报风险 UOb` @#  
  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 #G#gc`S-,  
  27.a general knowledge of —— 初步了解―――的情况 PA'&]piPl:  
  28.a more knowledge of—— 进一步了解的情况 0si1:+t-[+  
  29.the prior year‘s working papers 以前年度工作底稿 /3M8 ;>@u  
  30.minutes of meeting 会议纪要 ht>%O7  
  31.business risks 经营风险 VpJKH\)Rt(  
  32.appropriateness 适当性 wQG?)aaM  
  33.accounting estimate 会计估计 3Y Mqp~4  
  34.management representations 管理层声明 Y\9}LgIvr  
  35.going concern assumption 持续经营假设 [mzed{p]]  
  36.audit plan 审计计划 M{ncWq*_j  
  37.significant audit areas 重点审计领域 fG1iq<~  
  38.error 错误 b- - tl@H  
  39.fraud舞弊 v,iZnANZ&P  
  40.modified or additional procedures 修改或追加审计程序 -6+7&.A+  
  41.misappropriation of assets 侵占资产 Xqw}O2Q Q1  
  42.transactions without substance 虚假交易 ulxlh8=  
  43.unusual pressures 异常压力 A,F~*LXm  
  44.the suspected noncompliance 涉嫌存在违法行为 @<P2di  
  45.materialiy 重要性 m\qeYI6,Z  
  46.exceed the materiality level 超过重要性水平 B>nj{W<o  
  47.approach the materiality level 接近重要性水平 g ` s|]VNt  
  48.an acceptably low level 可接受水平 nG<oae6z"  
  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 Oa/zE H  
  50.misstatements or omissions 错报或漏报 1(@$bsgu2  
  51.aggregate 总计 %M`48TW)  
  52.subsequent events 期后事项 u@dvFzc  
  53.adjust the financial statements 调整财务报表 7?yS>(VmT  
  54.perform additional audit procedures 实施追加的审计程序 l Xa/5QKC  
  55.audit risk 审计风险 IW~wO  
  56.detection risk 检查风险 p{5m5x  
  57.inappropriate audit opinion 不适当的审计意见 & jqylX  
  58.material misstatement 重大的错报 bB?E(>N;  
  59.tolerable misstatement 可容忍错报 e@vtJaSu  
  60.the acceptable level of detection risk 可接受的检查风险 k\[(;9sf.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s)- ;74(  
  62.simall business 小规模企业 <7]HM 5h  
  63.accounting system 会计系统 E[t0b5h  
  64.test of control 控制测试 zjA]Tr  
  65.walk-through test 穿行测试 MS\ vrq'_  
  66.communication 沟通 y. lWyH9  
  67.flow chart 流程图 36{GZDGQ  
  68.reperformance of internal control 重新执行 8;?4rrS  
  69.audit evidence 审计证据 X8ulaa  
  70.substantive procedures 实质性程序 Kn:Ml4[;  
  71.assertions 认定 ,jRAVt +{N  
  72.esistence 存在 5hmfdj6  
  73.occurrence 发生 0{b} 1D  
  74.completeness 完整性 Nbr$G=U  
  75.rights and obligations 权利和义务 > T *`Y0P  
  76.valuation and allocation 计价和分摊  p?f\/  
  77.cutoff 截止 G$f%]A1  
  78.accuracy 准确性 '?Dxe B  
  79.classification 分类 ;~<To9O  
  80.inspection 检查 ^Oi L&p;r  
  81.supervision of counting 监盘 rhc+tR  
  82.observation 观察 #B5,k|"/,M  
  83.confirmation 函证 ?Ujg.xo\   
  84.computation 计算 !Q[v"6?  
  85.analytical procedures 分析程序 I Id4w~|  
  86.vouch 核对 Mm$\j*f/  
  87.trace 追查 $ztsbV}  
  88.audit sampling 审计抽样 ULAr!  
  89.error 误差  ;v.[aq  
  90.expected error 预期误差 yIL=jzm`7  
  91.population 总体 tq5 9w  
  92.sampling risk 抽样风险 m}'_Poc  
  93.non- sampling risk 非抽样风险 lBbb7*Ljt<  
  94.sampling unit 抽样单位 E@ :9|5  
  95.statistical sampling 统计抽样 ."+lij=56  
  96.tolerable error 可容忍误差 i"G'# n~e  
  97.the risk of under reliance 信赖不足风险 e>z"{ u(F0  
  98.the risk of over reliance 信赖过度风险 cR3d& /_,U  
  99.the risk of incorrect rejection 误拒风险 LH4A!a]  
  100. the risk of incorrect acceptance 误受风险 ZwDL  
  101.working trial balance 试算平衡表 V^,gpTyv*  
  102.index and cross-referencing 索引和交叉索引 fF)Q;~_VA  
  103.cash receipt 现金收入 /i"hViCrlG  
  104.cash disbursement 现金支出 '<o3x$6 *  
  105.bank statement 银行对账单 /Q3>w-h  
  106.bank reconciliation 银行存款余额调节表 V#oz~GMB  
  107.balance sheet date 资产负债表日 Qx4)'n  
  108.net realizable value 可变现净值 `0NU c)`  
  109.storeroom 仓库 \!\:p/f  
  110.sale invoice 销售发票 ` 2 <:$]  
  111.price list 价目表  ARu_S B  
  112.positive confirmation request 积极式询证函 NVb}uH*i  
  113.negative confirmation request 消极式询证函 eS!]. .%y  
  114.purchase requisition 请购单 OV]xo8a;  
  115.receiving report 验收报告 ^ f,4=-  
  116.gross margin 毛利 {<ShUN  
  117.manufacturing overhead 制造费用 8@rYT5e3c  
  118.material requisition 领料单 <uuumi-!%G  
  119.inventory-taking 存货盘点 VwI  
  120.bond certificate 债券  Gk~aTO  
  121.stock certificate 股票 K(?V]Mxl6  
  122.audit report 审计报告 9;L4\  
  123.entity 被审计单位 jOV6 %  
  124.addressee of the audit report 审计报告的收件人 h*VDd3[#  
  125.unqualified opinion 无保留意见 1)= H2n4)  
  126.qualified opinion 保留意见  zjUQ]  
  127.disclaimer of opinion 无法表示意见 fo,0NxF9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7 {92_xRL  
  A (2)absorbed overhead 已吸收制造费用 Tm`@ 5  
  A (3)absorption costing 吸收成本计算 <~dfp  
  A (4)account 账户,报表   hA ){>B<;  
  A (5)accounting postulate 会计假设   )3CM9P'0  
  A (6)accounting series release 会计公告文件   E.*hY+kGZ  
  A (7)accounting valuation 会计计价   lW c[Q1  
  A (8)account sale 承销清单 PaSwfjOnqr  
  A (9)accountability concept 经营责任概念    G Uu8 N  
  A (10)accountancy 会计职业   / <(|4e  
  A (11)accountant 会计师   fZ-"._9UyH  
  A (12)accounting 会计   0Ye/  
  A (13)agency cost 代理成本   qR.FjQOvn  
  A (14)accounting bases 会计基础   \r IOnZ.WK  
  A (15)accounting manual 会计手册   @S3L%lOH  
  A (16)accounting period 会计期间   -Hm"Dx  
  A (17)accounting policies 会计方针   `e ZDG  
  A (18)accounting rate of return 会计报酬率   !U?C _  
  A (19)accounting reference date 会计参照日   #+o$Tg  
  A (20)accounting reference period 会计参照期间   'yCVB&`b  
  A (21)accrual concept 应计概念   .h <=C&Yg  
  A (22)accrual expenses 应计费用   sN1H {W  
  A (23)acid test ration 速动比率(酸性测试比率)   2@MpWj4  
  A (24)acquisition 购置   RP2$(%  
  A (25)acquisition accounting 收购会计   ,C6(  
  A (26)activity based accounting 作业基础成本计算   p^Ey6,!8]D  
  A (27)adjusting events 调整事项   diNSF-wi,,  
  A (28)administrative expenses 行政管理费   P.>fkO1\  
  A (29)advice note 发货通知   "S#$:92  
  A (30)amortization 摊销   ky|kg@n{  
  A (31)analytical review 分析性检查   )vq}$W!:9  
  A (32)annual equivalent cost 年度等量成本法   )$p36dWl  
  A (33)annual report and accounts 年度报告和报表   Ia%cc L=  
  A (34)appraisal cost 检验成本   Y"t|0dO%b  
  A (35)appropriation account 盈余分配账户   BW;@Gq@N  
  A (36)articles of association 公司章程细则   }uMu8)Q  
  A (37)assets 资产   \'=svJ   
  A (38)assets cover 资产保障   =A5i84y.2u  
  A (39)asset value per share 每股资产价值   imADjBR]  
  A (40)associated company 联营公司   U`) " ;WN  
  A (41)attainable standard 可达标准   IsT}T}p,t  
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 A (42)attributable profit 可归属利润   >0SG]er@  
  A (43)audit 审计   z@UH[>^gj  
  A (44)audit report 审计报告   \ 3E%6L  
  A (45)auditing standards 审计准则   hD#Mhy5h  
  A (46)authorized share capital 额定股本   c*#$sZ@YA  
  A (47)available hours 可用小时   )r"R  
  A (48)avoidable costs 可避免成本 c k[uvH   
  B (49)back-to-back loan 易币贷款   WS&a9!3;  
  B (50)backflush accounting 倒退成本计算   b6;MTz*k>  
  B (51)bad debts 坏帐   Ew]&~:$Ki  
  B (52)bad debts ratio 坏帐比率   R}(Rv3>Xx  
  B (53)bank charges 银行手续费   EiD41N  
  B (54)bank overdraft 银行透支   R[j'<gd.  
  B (55)bank reconciliation 银行存款调节表   W/RB|TMT  
  B (56)bank statement 银行对账单   DBy%"/c  
  B (57)bankruptcy 破产   0Bgj.?l  
  B (58)basis of apportionment 分摊基础   ?ZTA3mV?+  
  B (59)batch 批量   4NRj>y  
  B (60)batch costing 分批成本计算   6-$95. Y2  
  B (61)beta factor B(市场)风险因素   (Qw>P42J  
  B (62)bill 账单   lw8t#_P  
  B (63)bill of exchange 汇票   @sa_/LH!K  
  B (64)bill of landing 提单   -A L^  
  B (65)bill of materials 用料预计单   %a8e_  
  B (66)bill payable 应付票据   ,V!Wo4M  
  B (67)bill receivable 应收票据   pbh>RS=ri  
  B (68)bin card 存货记录卡   b!-=L&V  
  B (69)bonus 红利   86KK Y2  
  B (70)book-keeping 薄记   nIOSP :'>  
  B (71)Boston classification 波士顿分类   >8>s K(S]  
  B (72)breakeven chart 保本图   k0FAI0~(  
  B (73)breakeven point 保本点   \Dr( /n  
  B (74)breaking-down time 复位时间   v\(6uej^  
  B (75)budget 预算   Q-iBK*-w  
  B (76)budget center 预算中心   c;KMox/  
  B (77)budget cost allowance 预算成本折让   Wt5pK[JV  
  B (78)budget manual 预算手册   ~"bBwPI  
  B (79)budget period 预算期间   Z9MU%*N  
  B (80)budgetary control 预算控制   BC#`S&R  
  B (81)budgeted capacity 预算生产能力   J10/pS  
  B (82)burden 制造费用   /^K-tz-R  
  B (83)business center 经营中心   !F ?j'[s8]  
  B (84)business entity 营业个体    ^0{t  
  B (85)business unit 经营单位   cAx$W6S  
 B (86)buy-out management 管理性购买产权   y]!#$C /  
  B (87)by-product 副产品 c=-qbG0`  
  C (88)called-up share capital 催缴股本   Q4Wz5n1yp7  
  C (89)capacity 生产能力   F1}d@^K 7d  
  C (90)capacity ratios 生产能力比率   .LM|@OeaD!  
  C (91)capital 资本   [g@Uc  
  C (92)capital assets pricing model资本资产计价模式   `p)U6J  
  C (93)capital commitment 承诺资本   s,mt%^x[  
  C (94)capital employed 已运用的资本   rw 2i_,.*~  
  C (95)capital expenditure 资本支出   m1K4_a)^[  
  C (96)capital expenditureauthorization 资本支出核准   Z>/ *q2  
  C (97)capital expenditure control 资本支出控制   )yz) Fw|&  
  C (98)capital expenditure proposal资本支出申请   @}r s6 G  
  C (99)capital funding planning 资本基金筹集计划   h0x'QiCc  
  C (100)capital gain 资本收益   QX a2qxTc  
  C (101)capital investment appraisal资本投资评估   CG35\b;Q  
  C (102)capital maintenance 资本保全   ~4#D G^5  
  C (103)capital resource planning 资本资源计划   %"#ydOy  
  C (104)capital surplus 资本盈余   L* rCUv`  
  C (105)capital turnover 资本周转率   Q"!GdKM  
  C (106)card 记录卡   G ` e U   
  C (107)cash 现金   c<Ud[x.  
  C (108)cash account 现金账户   _9=cxwi<w  
  C (109)cash book 现金账薄   aU.!+e%_  
  C (110)cash cow 金牛产品   [Ak 0kH >  
  C (111)cash flow 现金流量   re4z>O*  
  C (112)cash discounted 现金贴现   +~1FKLu  
  C (113)cash flow budget 现金流量预算   GAs.?JHd  
  C (114)cash flow statement 现金流量表   :Ez*<;pF'  
  C (115)cash ledger 现金分类账   L6jwJwD  
  C (116)cash limit 现金限额   . Y!dO@$:  
  C (117)CCA 现时成本会计   I4 <_y5  
  C (118)center 中心   NTGWI$  
  C (119)changeover time 变更时间   _K!)0p  
  C (120)chartered entity 特许经济个体   @d0~'_vtB  
  C (121)cheque 支票   7 > _vH]  
  C (122)cheque register 支票登记薄   <jaQ 0S{|  
  C (123)coin analysis 零钱分类   X-CoC   
  C (124)classification 分类   IQ$6}.  
  C (125)clock card 工时卡   9B>P Qbs  
  C (126)code 代码   2J)  
  C (127)commitment accounting 承诺确认会计   ^mut-@ N9  
  C (128)common cost 共同成本   V~-tp ^  
  C (129)company limited byguarantee 有限担保责任公司   y34<B)Wy  
C (130)company limited shares 股份有限公司   }dU!PZ9N)  
  C (131)competitive position 竞争能力状况   yYTO p^  
  C (132)concept 概念   6 !Mm")  
  C (133)conglomerate 跨行业企业   soLmr's  
  C (134)consistency concept 一致性概念   .WBp!*4  
  C (135)consolidated accounts 合并报表   xlsAct:  
  C (136)consolidation accounting 合并会计   IO2@^jup  
  C (137)consortium 财团   # x X  
  C (138)contingency plan 应急计划   Uu Zjf9}  
  C (139)contingent liabilities 或有负债   j]mnH`#BL  
  C (140)continuous operation 连续生产   oykb8~u}}  
  C (141)contra 抵消   h >Z`&  
  C (142)contract cost 合同成本   \nT V;@F  
  C (143)contract costing 合同成本计算   w xa MdA  
  C (144)contribution 贡献毛益   fL-$wK<p<  
  C (145)contribution centre 贡献中心   ^8dCFw.rU  
  C (146)contribution chart 贡献图   y M-k]_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0q]0+o*%  
  C (148)contribution to salesration 贡献毛益对销售比率   =L?2[a$2;  
  C (149)control 控制   <<Z, 1{3F  
  C (150)control account 控制帐户   iMV=R2t 2  
  C (151)control limits 控制限度   PH^Gjm  
  C (152)controllability concept 可控制概念   HHs!6`R$0c  
  C (153)controllable cost 可控制成本   : Hu {MN\  
  C (154)conversion cost 加工成本   #D ]CuSi  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   u&o$2 '8  
  C (156)corporate appraisal 公司评估   mwZ) PySm)  
  C (157)corporate planning 公司计划   :FmH=pI!=  
  C (158)corporate social reporting 公司社会报告   h$6~3^g:P  
  C (159)corporation 股份公司   Czy}~;_Ay  
  C (160)cost 成本   s+=':Gcb(C  
  C (161)cost account 成本帐户   5-&"nn2*}1  
  C (162)cost accounting 成本会计   $e  u I  
  C (163)cost accounting manual 成本手册   'C>sYSL  
  C (164)cost accounts calendar 成本报表的日历时间   43O5|8o  
  C (165)cost adjustment 成本调整   ID{XZ  
  C (166)cost allocation 成本分配   L gy^^.  
  C (167)cost apportionment 成本分摊   .t&G^i'n  
  C (168)cost attribution 成本归属   q_9 tbZ;  
  C (169)cost audit 成本审计   hR.vJ2oa  
  C (170)cost behaviour 成本性态   uK ,W  
  C (171)cost benefit analysis 成本效益分析   U9 mK^  
  C (172)cost center 成本中心   J`{  o`>  
  C (173)cost driver 成本动因
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