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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 l[ne/O JJ  
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  1.audit   审计 b.b@bq$1  
  2.attestation   鉴证 UfO7+_2  
  3.credibility   可信赖程度 in<}fAro6  
  4.audit of financial statements 财务报表审计 5!Bktgk.  
  5.agreed-upon procedures 执行商定程序 . V$ps-t  
  6.high levels of assurance 高水平保证 RsW9:*R  
  7.compilation 编制 %K(0W8&  
  8.reliability 可靠性 XF}rd.K:  
  9.relevance 相关性 l ?/Y  
  10.professional skepticism 职业谨慎 `2 `fiKm  
  11.objectivity 客观性 pQMtj0(y  
  12. professional competence 专业胜任能力 +R6a}d/K  
  13.Senior/CPA-in-charge 项目经理 Q6IQV0{p  
  14.audit engagement letter 业务约定书 @m~RtC-Q  
  15.recurring audit 连续审计 n,j$D62[  
  16.the client 委托人 0)|Q6*E>  
  17.change CPA 更换注册会计 Q$ri=uB;+  
  18.the existing CPA 现任注册会计师 F2 ~%zNe  
  19.the successor CPA 后任注册会计师 ^N{ltgQY  
  20.the preceding CPA前任注册会计师 :m'+tGs  
  21.issue the audit report 出具审计报告 A5fwAB  
  22.expert 专家 R^*K6Ad  
  23.the board of directors 董事会  )zq.4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $Z?\>K0i  
  25.assess material misstatement risks评估重大错报风险 ]XeO0Y  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kS :\Oz\  
  27.a general knowledge of —— 初步了解―――的情况 :B|Dr v  
  28.a more knowledge of—— 进一步了解的情况 GKiukX$'  
  29.the prior year‘s working papers 以前年度工作底稿 WKmbNvN^  
  30.minutes of meeting 会议纪要 hXn3,3f3oZ  
  31.business risks 经营风险 >^$2f&z  
  32.appropriateness 适当性 FJNF%a)x2I  
  33.accounting estimate 会计估计 GX&b;N  
  34.management representations 管理层声明 @ O>&5gB1u  
  35.going concern assumption 持续经营假设 ]XA4;7  
  36.audit plan 审计计划 3=  -pG  
  37.significant audit areas 重点审计领域 d2S ~)/@S  
  38.error 错误 }LP!)|E  
  39.fraud舞弊 !}KqB8;  
  40.modified or additional procedures 修改或追加审计程序 kforu!C  
  41.misappropriation of assets 侵占资产 dQb.BOI)h  
  42.transactions without substance 虚假交易 Q;u SWt<{  
  43.unusual pressures 异常压力 ' GG=Ebt  
  44.the suspected noncompliance 涉嫌存在违法行为 >TjJA #  
  45.materialiy 重要性 _:`!DIz~9}  
  46.exceed the materiality level 超过重要性水平 28andfl  
  47.approach the materiality level 接近重要性水平 2; `=P5V  
  48.an acceptably low level 可接受水平 RDM`9&V!jp  
  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 `^9(Ot $  
  50.misstatements or omissions 错报或漏报 ?!VIS>C(  
  51.aggregate 总计 ,#]t$mzbQ(  
  52.subsequent events 期后事项 8|Y.|\  
  53.adjust the financial statements 调整财务报表 ^pnG0(9  
  54.perform additional audit procedures 实施追加的审计程序 BZv+H=b  
  55.audit risk 审计风险 ;8{cA_&  
  56.detection risk 检查风险 Yw; D:Y(  
  57.inappropriate audit opinion 不适当的审计意见 _7T@5\b:;  
  58.material misstatement 重大的错报 a`(a)9i  
  59.tolerable misstatement 可容忍错报 DI|:p!Nx  
  60.the acceptable level of detection risk 可接受的检查风险 8Q{9>^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X"fh@.  
  62.simall business 小规模企业 TBrG A E  
  63.accounting system 会计系统 6t'l(E +  
  64.test of control 控制测试 V DS23Bo  
  65.walk-through test 穿行测试 *i{Y9f8  
  66.communication 沟通 <M]h{BS=  
  67.flow chart 流程图 cLY c6  
  68.reperformance of internal control 重新执行 ;Xvp6.:  
  69.audit evidence 审计证据 ;Lm=dd@S :  
  70.substantive procedures 实质性程序 ]iNEw9  
  71.assertions 认定 K+=+?~  
  72.esistence 存在 ) ~6zYJ2  
  73.occurrence 发生 WY:&ugGx  
  74.completeness 完整性 )6KMHG  
  75.rights and obligations 权利和义务 G~7 i@Zs  
  76.valuation and allocation 计价和分摊 COzyG.R.  
  77.cutoff 截止  y! .J  
  78.accuracy 准确性 !Q I\Fz?  
  79.classification 分类 z+a%5J  
  80.inspection 检查 2lKV#9"  
  81.supervision of counting 监盘 bI)u/  
  82.observation 观察 [+m?G4[  
  83.confirmation 函证 2`GE  
  84.computation 计算  7R#+Le)  
  85.analytical procedures 分析程序 !\8  ;d8  
  86.vouch 核对 4MuO1W-  
  87.trace 追查 W|:lVAP.|}  
  88.audit sampling 审计抽样 ?Iyo9&1&  
  89.error 误差 z@Q@^ &0Mr  
  90.expected error 预期误差 jn >d*9u  
  91.population 总体 -x8nQ%X  
  92.sampling risk 抽样风险 <GHYt#GIZ+  
  93.non- sampling risk 非抽样风险 OA/WtQ5  
  94.sampling unit 抽样单位 `U#55k9^5  
  95.statistical sampling 统计抽样 p Dx-2:}  
  96.tolerable error 可容忍误差 Ch$*Gm19Z  
  97.the risk of under reliance 信赖不足风险 uEyH2QO  
  98.the risk of over reliance 信赖过度风险 ZOXIT(mg  
  99.the risk of incorrect rejection 误拒风险 $N :Vo(*  
  100. the risk of incorrect acceptance 误受风险 "<_0A f]  
  101.working trial balance 试算平衡表 lv vs%@b>  
  102.index and cross-referencing 索引和交叉索引 K{b(J Nd  
  103.cash receipt 现金收入 5zFR7/p{  
  104.cash disbursement 现金支出 P0H6 mn*  
  105.bank statement 银行对账单 x8\A<(G_M=  
  106.bank reconciliation 银行存款余额调节表 >9RD_QG7  
  107.balance sheet date 资产负债表日 #ET/ =  
  108.net realizable value 可变现净值 uZfnz d)c  
  109.storeroom 仓库 Q#h 9n]5  
  110.sale invoice 销售发票 )X9W y!w0  
  111.price list 价目表 [aI ]y =v  
  112.positive confirmation request 积极式询证函 pwwH<0[  
  113.negative confirmation request 消极式询证函 r]3'74j:  
  114.purchase requisition 请购单 &E xYXI  
  115.receiving report 验收报告 \#o2\!@`  
  116.gross margin 毛利 I;VuW  
  117.manufacturing overhead 制造费用 ebPgYxVZR  
  118.material requisition 领料单 [7_56\G4  
  119.inventory-taking 存货盘点 yV_4?nh  
  120.bond certificate 债券 p!k7C&]E  
  121.stock certificate 股票 |6=p{ y  
  122.audit report 审计报告 yQ#:J9HMJ  
  123.entity 被审计单位 !mWiYpbU+  
  124.addressee of the audit report 审计报告的收件人 >.dWjb6t  
  125.unqualified opinion 无保留意见 '* \|; l#1  
  126.qualified opinion 保留意见 >^XBa*4;Y  
  127.disclaimer of opinion 无法表示意见 +)2s-A f-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   6#IU*  
  A (2)absorbed overhead 已吸收制造费用 gX0R)spg  
  A (3)absorption costing 吸收成本计算 (JM4R8fR&  
  A (4)account 账户,报表   JaB<EL-9r2  
  A (5)accounting postulate 会计假设   /dv<qp  
  A (6)accounting series release 会计公告文件   hXqD< ?  
  A (7)accounting valuation 会计计价   dCj,b$  
  A (8)account sale 承销清单 `--TP  
  A (9)accountability concept 经营责任概念   /-bO!RTwf  
  A (10)accountancy 会计职业   r}uz7}z %"  
  A (11)accountant 会计师   JyR/1 W  
  A (12)accounting 会计   Vp>|hj po  
  A (13)agency cost 代理成本   ,t\* ZTt$  
  A (14)accounting bases 会计基础   t3dlS`O  
  A (15)accounting manual 会计手册   t |~YEQ  
  A (16)accounting period 会计期间   $.9{if#o&  
  A (17)accounting policies 会计方针   ChCrL [2  
  A (18)accounting rate of return 会计报酬率   Qg6 W5Hc  
  A (19)accounting reference date 会计参照日   P(t[ eXe  
  A (20)accounting reference period 会计参照期间   oh$Q6G  
  A (21)accrual concept 应计概念   D@!=d@V.  
  A (22)accrual expenses 应计费用   v@e~k-#  
  A (23)acid test ration 速动比率(酸性测试比率)   Ug&,Y/tFw2  
  A (24)acquisition 购置   'Ysx=  
  A (25)acquisition accounting 收购会计   hAHq\  
  A (26)activity based accounting 作业基础成本计算   tU_y6  
  A (27)adjusting events 调整事项   M`ip~7"  
  A (28)administrative expenses 行政管理费   cI=(\pC  
  A (29)advice note 发货通知   ,\qs4&  
  A (30)amortization 摊销   It{;SKeo  
  A (31)analytical review 分析性检查   A45A:hqs  
  A (32)annual equivalent cost 年度等量成本法   ei rzYt  
  A (33)annual report and accounts 年度报告和报表   <vXGi  
  A (34)appraisal cost 检验成本   )c8j}  
  A (35)appropriation account 盈余分配账户   /% N r?V  
  A (36)articles of association 公司章程细则   hGiz)v~  
  A (37)assets 资产   H<^/Ati,|  
  A (38)assets cover 资产保障   1 5A*7|  
  A (39)asset value per share 每股资产价值   |Pg@M  
  A (40)associated company 联营公司   Offu9`DiZ  
  A (41)attainable standard 可达标准   nxr!`^Mne  
;pnD0bH  
 A (42)attributable profit 可归属利润   .|/~op4;  
  A (43)audit 审计   W^s ;Bi+Nw  
  A (44)audit report 审计报告   F$[ U|%*  
  A (45)auditing standards 审计准则   qG<$Ajiin  
  A (46)authorized share capital 额定股本   &LbJT$}V  
  A (47)available hours 可用小时   g&`pgmUX  
  A (48)avoidable costs 可避免成本 %Q.&ZhB  
  B (49)back-to-back loan 易币贷款   .jj$Kh q]  
  B (50)backflush accounting 倒退成本计算   [o?* "c  
  B (51)bad debts 坏帐   e [8LmuIZ  
  B (52)bad debts ratio 坏帐比率   _U/!4A  
  B (53)bank charges 银行手续费   *6} N =Z  
  B (54)bank overdraft 银行透支   :rg5Kt&  
  B (55)bank reconciliation 银行存款调节表   B9wPU1  
  B (56)bank statement 银行对账单   vBog0KD);s  
  B (57)bankruptcy 破产   A\#iXOd  
  B (58)basis of apportionment 分摊基础   a<@N-Exr  
  B (59)batch 批量   hEw- O;T0  
  B (60)batch costing 分批成本计算   G_SG  
  B (61)beta factor B(市场)风险因素   AZmb!}m+d  
  B (62)bill 账单   9D4NX<_  
  B (63)bill of exchange 汇票   hiUD]5Kp  
  B (64)bill of landing 提单   +=:#wzK@  
  B (65)bill of materials 用料预计单   &o<F7U'R  
  B (66)bill payable 应付票据   sq;s]@~  
  B (67)bill receivable 应收票据   /IsS;0K%L  
  B (68)bin card 存货记录卡   ezMI \r6  
  B (69)bonus 红利   .B\5OI,]  
  B (70)book-keeping 薄记   U{VCZ*0cj  
  B (71)Boston classification 波士顿分类   wR^R M(1  
  B (72)breakeven chart 保本图   LA`*_|}qcR  
  B (73)breakeven point 保本点   PK"c4>q  
  B (74)breaking-down time 复位时间   $_x^lr  
  B (75)budget 预算   m'f,_ \'  
  B (76)budget center 预算中心   d20gf:@BM  
  B (77)budget cost allowance 预算成本折让   R~ZFy0  
  B (78)budget manual 预算手册   E>}4$q[r  
  B (79)budget period 预算期间   ]Oif|k`{  
  B (80)budgetary control 预算控制   yUp,NfS]o  
  B (81)budgeted capacity 预算生产能力   T,VY.ep/  
  B (82)burden 制造费用   n-%s8aaVf  
  B (83)business center 经营中心   PpgP&;z4  
  B (84)business entity 营业个体   {\(L%\sV@  
  B (85)business unit 经营单位   ;vIrGZV<  
 B (86)buy-out management 管理性购买产权   +gLPhX:`  
  B (87)by-product 副产品 }6@pJ G  
  C (88)called-up share capital 催缴股本   K=,F#kn  
  C (89)capacity 生产能力   IEzaK  
  C (90)capacity ratios 生产能力比率   ,L`$09\  
  C (91)capital 资本   ;dzL}@we  
  C (92)capital assets pricing model资本资产计价模式   sxt-Vs7+6  
  C (93)capital commitment 承诺资本   =|YxDas  
  C (94)capital employed 已运用的资本   +9") KQT  
  C (95)capital expenditure 资本支出   t8dm)s[r8  
  C (96)capital expenditureauthorization 资本支出核准   ,j$Vvz   
  C (97)capital expenditure control 资本支出控制   %b "\bHH  
  C (98)capital expenditure proposal资本支出申请   @0SC"CqM  
  C (99)capital funding planning 资本基金筹集计划   TqddOp  
  C (100)capital gain 资本收益   19j+lCSvH  
  C (101)capital investment appraisal资本投资评估   :Cp'm'omb  
  C (102)capital maintenance 资本保全   ?'<nx{!c  
  C (103)capital resource planning 资本资源计划   jb^N|zb  
  C (104)capital surplus 资本盈余   \xS&v7b  
  C (105)capital turnover 资本周转率   48*Do}l]  
  C (106)card 记录卡   EeF'&zE-  
  C (107)cash 现金   aG 92ay  
  C (108)cash account 现金账户   6#QK%[1!>  
  C (109)cash book 现金账薄   J;f!!<l\  
  C (110)cash cow 金牛产品   U~ck!\0&T  
  C (111)cash flow 现金流量   Gqy,u3lE  
  C (112)cash discounted 现金贴现   f?'JAC*  
  C (113)cash flow budget 现金流量预算   th&[Nt7  
  C (114)cash flow statement 现金流量表   :M6+p'`j  
  C (115)cash ledger 现金分类账   n8D xB@DI  
  C (116)cash limit 现金限额   /)>s##p*  
  C (117)CCA 现时成本会计   Y14W?|KOB  
  C (118)center 中心   XQ~Ke-QW)  
  C (119)changeover time 变更时间   &Ky_v^  
  C (120)chartered entity 特许经济个体   ~mR'Q-hi<  
  C (121)cheque 支票   ](^(=%  
  C (122)cheque register 支票登记薄   Ed ,D8ND  
  C (123)coin analysis 零钱分类   4X *>H  
  C (124)classification 分类   !1G."fo  
  C (125)clock card 工时卡   ME=/|.}D<  
  C (126)code 代码   oun ;rMq  
  C (127)commitment accounting 承诺确认会计   q| LDo~H  
  C (128)common cost 共同成本   V@\%)J'g  
  C (129)company limited byguarantee 有限担保责任公司   -%I2[)F<  
C (130)company limited shares 股份有限公司   {U_$&f9s  
  C (131)competitive position 竞争能力状况   ;jipe3LU  
  C (132)concept 概念   W[}s o6  
  C (133)conglomerate 跨行业企业   0s>/mh;  
  C (134)consistency concept 一致性概念   w&x!,yd;  
  C (135)consolidated accounts 合并报表   I y6$7~  
  C (136)consolidation accounting 合并会计   <!pvqNApg  
  C (137)consortium 财团   HX 6Ma{vBk  
  C (138)contingency plan 应急计划   `Ps:d^8*P  
  C (139)contingent liabilities 或有负债   '_$uW&{NI  
  C (140)continuous operation 连续生产   ty DM'|p  
  C (141)contra 抵消   NMi45y(Y  
  C (142)contract cost 合同成本   j8sH#b7Z  
  C (143)contract costing 合同成本计算   ^'ryNa;"  
  C (144)contribution 贡献毛益   `3Uj{w/Q:L  
  C (145)contribution centre 贡献中心   wW%4 d  
  C (146)contribution chart 贡献图   3yNU$.g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @_LN3zP  
  C (148)contribution to salesration 贡献毛益对销售比率   2~t[RY  
  C (149)control 控制   ~wVd$%7`  
  C (150)control account 控制帐户   ~jb"5CX  
  C (151)control limits 控制限度   EKz Ad  
  C (152)controllability concept 可控制概念   E~ a3r]V/  
  C (153)controllable cost 可控制成本   EMc;^ d  
  C (154)conversion cost 加工成本   J;prC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Uk,g JR  
  C (156)corporate appraisal 公司评估   %DQhM,c@  
  C (157)corporate planning 公司计划   5P'p2x#U  
  C (158)corporate social reporting 公司社会报告   wGZR31  
  C (159)corporation 股份公司   "$}vP<SM  
  C (160)cost 成本   V$uk6#  
  C (161)cost account 成本帐户   !XzF67  
  C (162)cost accounting 成本会计   Z?O *'#yn  
  C (163)cost accounting manual 成本手册   ZZyDG9a>7  
  C (164)cost accounts calendar 成本报表的日历时间   Vy|6E#U  
  C (165)cost adjustment 成本调整   OGY"<YH6  
  C (166)cost allocation 成本分配   U5 r7j  
  C (167)cost apportionment 成本分摊   o^V(U~m]  
  C (168)cost attribution 成本归属   kVD(Q ~<  
  C (169)cost audit 成本审计   ?Q72;/$  
  C (170)cost behaviour 成本性态   a:_I  
  C (171)cost benefit analysis 成本效益分析   8Y#\xzod  
  C (172)cost center 成本中心   G!XIc>F*  
  C (173)cost driver 成本动因
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