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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 @%H8"A  
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  1.audit   审计 Ft$^x-d  
  2.attestation   鉴证 x?rbgsB5&  
  3.credibility   可信赖程度 FbBX}n  
  4.audit of financial statements 财务报表审计 !Z-9tYO  
  5.agreed-upon procedures 执行商定程序 55, =[  
  6.high levels of assurance 高水平保证 _^b@>C>O  
  7.compilation 编制 `11#J;[@G  
  8.reliability 可靠性 >"bnpYSe  
  9.relevance 相关性 f^u^-l  
  10.professional skepticism 职业谨慎 '5V^}/  
  11.objectivity 客观性 iz$FcA]  
  12. professional competence 专业胜任能力 n_u`B|^Pj  
  13.Senior/CPA-in-charge 项目经理 i[8NO$tN1)  
  14.audit engagement letter 业务约定书 bk0Y  
  15.recurring audit 连续审计 HrDTn&/  
  16.the client 委托人 <g*.p@o  
  17.change CPA 更换注册会计 Fj,(_^  
  18.the existing CPA 现任注册会计师 Li ij{ahm  
  19.the successor CPA 后任注册会计师 0w'|d@*wV  
  20.the preceding CPA前任注册会计师 ;n` $+g:>  
  21.issue the audit report 出具审计报告 }R`Irxv4  
  22.expert 专家 m]1!-`(*  
  23.the board of directors 董事会 >"O1`xdG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @7 )Z  
  25.assess material misstatement risks评估重大错报风险  A<2I!  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2J)74SeH  
  27.a general knowledge of —— 初步了解―――的情况 PK_Fx';ke^  
  28.a more knowledge of—— 进一步了解的情况 }}s8D>;G~  
  29.the prior year‘s working papers 以前年度工作底稿 ;C+cE#   
  30.minutes of meeting 会议纪要 w/O<.8+  
  31.business risks 经营风险 'xsbm^n6a&  
  32.appropriateness 适当性 rv `2*B  
  33.accounting estimate 会计估计 (lieiye^  
  34.management representations 管理层声明 v&e-`.xR  
  35.going concern assumption 持续经营假设 yV8-  
  36.audit plan 审计计划 kAY@^vi  
  37.significant audit areas 重点审计领域 d b<q-u  
  38.error 错误 `(!W s\ :  
  39.fraud舞弊 7TnM4@*f  
  40.modified or additional procedures 修改或追加审计程序 <8g=BWA  
  41.misappropriation of assets 侵占资产 xJ N|w\&  
  42.transactions without substance 虚假交易 xcw%RUC-  
  43.unusual pressures 异常压力 Is<x31R  
  44.the suspected noncompliance 涉嫌存在违法行为 ;x,+*%  
  45.materialiy 重要性 <Kh?Ad>N  
  46.exceed the materiality level 超过重要性水平 (LRNU)vD7$  
  47.approach the materiality level 接近重要性水平 &3WkH W   
  48.an acceptably low level 可接受水平 N4A&"1d&  
  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 &K+  
  50.misstatements or omissions 错报或漏报 +O&RBEa[  
  51.aggregate 总计 `}[VwQ  
  52.subsequent events 期后事项 p}96uaC1  
  53.adjust the financial statements 调整财务报表 vlAO z  
  54.perform additional audit procedures 实施追加的审计程序 #"hJpyW 4V  
  55.audit risk 审计风险 kV_#9z7%  
  56.detection risk 检查风险 ZGA)r0] P`  
  57.inappropriate audit opinion 不适当的审计意见 HE*7\ "9  
  58.material misstatement 重大的错报 ht2 f-EKf{  
  59.tolerable misstatement 可容忍错报 p(~Y" H  
  60.the acceptable level of detection risk 可接受的检查风险 k& WS$R?u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 MRjH40" 2  
  62.simall business 小规模企业 WC3W+v G7  
  63.accounting system 会计系统 -)4uYK*  
  64.test of control 控制测试 iJ, M-GHK  
  65.walk-through test 穿行测试 o<Xc,mP  
  66.communication 沟通 $*YC7f  
  67.flow chart 流程图 +.S#=  
  68.reperformance of internal control 重新执行 tCuN?_ UG  
  69.audit evidence 审计证据 N$C{f;xV  
  70.substantive procedures 实质性程序 oG+K '(BB  
  71.assertions 认定 lTx Y6vi  
  72.esistence 存在 N-X VRuv  
  73.occurrence 发生 I/mvQxp  
  74.completeness 完整性 C(EYM$  
  75.rights and obligations 权利和义务 zt-' SY  
  76.valuation and allocation 计价和分摊 +fC#2%VnU  
  77.cutoff 截止 )?F $-~7  
  78.accuracy 准确性 o G (0i  
  79.classification 分类 <sgZ3*,A  
  80.inspection 检查 #L_@ s d  
  81.supervision of counting 监盘 /!^L69um  
  82.observation 观察 )w Z49>Y  
  83.confirmation 函证 h9w@oRp`~  
  84.computation 计算 TTeA a  
  85.analytical procedures 分析程序 - P\S>G.  
  86.vouch 核对 [u/zrpTk  
  87.trace 追查 =''mpIg(  
  88.audit sampling 审计抽样 >Y,/dyT Zm  
  89.error 误差 _7rqXkp%  
  90.expected error 预期误差 @*CAn(@#N  
  91.population 总体 B*- ToXQQr  
  92.sampling risk 抽样风险 H(X+.R,Thp  
  93.non- sampling risk 非抽样风险 u^}7Vs .  
  94.sampling unit 抽样单位 ]]\)=F`n77  
  95.statistical sampling 统计抽样 V<7R_}^_7  
  96.tolerable error 可容忍误差 o}WB(WsG  
  97.the risk of under reliance 信赖不足风险 T [i7C3QS  
  98.the risk of over reliance 信赖过度风险 aSn0o_4bD  
  99.the risk of incorrect rejection 误拒风险 N90\]dFmy  
  100. the risk of incorrect acceptance 误受风险 B@ZqJw9J[  
  101.working trial balance 试算平衡表 WpXODkQL  
  102.index and cross-referencing 索引和交叉索引 08zi/g2 3  
  103.cash receipt 现金收入 {D;Xa`:O  
  104.cash disbursement 现金支出 ,"P5D&,_  
  105.bank statement 银行对账单 *Gg1h@&  
  106.bank reconciliation 银行存款余额调节表 lAdOC5+JX  
  107.balance sheet date 资产负债表日 4(` 2#  
  108.net realizable value 可变现净值 w^ixMn~nLF  
  109.storeroom 仓库 BengRG[  
  110.sale invoice 销售发票 y3&Tv  
  111.price list 价目表 B]A 5n8<  
  112.positive confirmation request 积极式询证函 $w|o@ Ml)  
  113.negative confirmation request 消极式询证函 wm); aWP  
  114.purchase requisition 请购单 *]{9K  
  115.receiving report 验收报告 Fv?R\`52u  
  116.gross margin 毛利 r4;5b s6wm  
  117.manufacturing overhead 制造费用 GOv9 2$e  
  118.material requisition 领料单 } u(d'9u  
  119.inventory-taking 存货盘点 )z]q"s5 Y  
  120.bond certificate 债券 p<Zs*  @  
  121.stock certificate 股票 OSSd;ueur$  
  122.audit report 审计报告 -D!#W%y8  
  123.entity 被审计单位 [<#<:h &\  
  124.addressee of the audit report 审计报告的收件人 uS! 35{.>  
  125.unqualified opinion 无保留意见 Q3B'-BZe  
  126.qualified opinion 保留意见 j[$B\H  
  127.disclaimer of opinion 无法表示意见 _Vdb?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Rz<d%C;R  
  A (2)absorbed overhead 已吸收制造费用  N&0uXrw  
  A (3)absorption costing 吸收成本计算 ,^MW) Gf<  
  A (4)account 账户,报表   )'BJ4[aq\  
  A (5)accounting postulate 会计假设   JLy)}8I  
  A (6)accounting series release 会计公告文件   L Q I: ]d  
  A (7)accounting valuation 会计计价   n:5O9,umZ  
  A (8)account sale 承销清单 R$!;J?SS  
  A (9)accountability concept 经营责任概念   ,cGwtt(  
  A (10)accountancy 会计职业   |QAeQWP+1  
  A (11)accountant 会计师   4 |:Q1  
  A (12)accounting 会计   {Y3_I\H8{  
  A (13)agency cost 代理成本   dO 1-c`  
  A (14)accounting bases 会计基础   % +kT  
  A (15)accounting manual 会计手册   s T :tFK\  
  A (16)accounting period 会计期间   U/1[~429  
  A (17)accounting policies 会计方针   eZN3H"H  
  A (18)accounting rate of return 会计报酬率   @e.OU(Bf  
  A (19)accounting reference date 会计参照日   R,d70w (_  
  A (20)accounting reference period 会计参照期间   <FUqD0sQ  
  A (21)accrual concept 应计概念   <B ]i80.  
  A (22)accrual expenses 应计费用   8!o{W=m^4  
  A (23)acid test ration 速动比率(酸性测试比率)   >D`fp  
  A (24)acquisition 购置   PBxK >a  
  A (25)acquisition accounting 收购会计   3PvZ_ !G  
  A (26)activity based accounting 作业基础成本计算   wzHjEW  
  A (27)adjusting events 调整事项   `_J^g&y~  
  A (28)administrative expenses 行政管理费   y~]I Vl"  
  A (29)advice note 发货通知   Y^c,mK^  
  A (30)amortization 摊销   G*vpf~q?  
  A (31)analytical review 分析性检查   c-s`>m  
  A (32)annual equivalent cost 年度等量成本法   }%o+1 <=  
  A (33)annual report and accounts 年度报告和报表   e6{[o@aM{  
  A (34)appraisal cost 检验成本   p0[,$$pM  
  A (35)appropriation account 盈余分配账户   )}k?r5g  
  A (36)articles of association 公司章程细则   wZ]BY ;  
  A (37)assets 资产   Oi kU$~|  
  A (38)assets cover 资产保障   5I8FD".i  
  A (39)asset value per share 每股资产价值   s% L" c  
  A (40)associated company 联营公司   r?5@Etpg  
  A (41)attainable standard 可达标准   dVsAX(  
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 A (42)attributable profit 可归属利润   F653[[eQ  
  A (43)audit 审计   <iXS0k  
  A (44)audit report 审计报告   JGSk4  
  A (45)auditing standards 审计准则   sl^s9kx;C$  
  A (46)authorized share capital 额定股本   \4\\575zp'  
  A (47)available hours 可用小时   E+^} B/"  
  A (48)avoidable costs 可避免成本 (2O} B.6  
  B (49)back-to-back loan 易币贷款   yNLa3mW  
  B (50)backflush accounting 倒退成本计算   8aZey_Hw;+  
  B (51)bad debts 坏帐   "x:)$@  
  B (52)bad debts ratio 坏帐比率   -KIVnV=&m  
  B (53)bank charges 银行手续费   9h3~;Q  
  B (54)bank overdraft 银行透支   VeN&rjc  
  B (55)bank reconciliation 银行存款调节表   Zeme`/aBb  
  B (56)bank statement 银行对账单   SQ^^1.V&/Y  
  B (57)bankruptcy 破产   9aF..  
  B (58)basis of apportionment 分摊基础   s!j(nUd/  
  B (59)batch 批量   ^EuyvftZ  
  B (60)batch costing 分批成本计算   VHgF#6'   
  B (61)beta factor B(市场)风险因素   3I>S:|=K  
  B (62)bill 账单   +%Bf y4F6  
  B (63)bill of exchange 汇票   _} X`t8Lh  
  B (64)bill of landing 提单   Z0F>"Z _qn  
  B (65)bill of materials 用料预计单   G3_mWppH  
  B (66)bill payable 应付票据   ~G{$P'[  
  B (67)bill receivable 应收票据   3h D2C'KD  
  B (68)bin card 存货记录卡   _V7^sk!  
  B (69)bonus 红利   5&rCNi*\  
  B (70)book-keeping 薄记   zNsL^;uT  
  B (71)Boston classification 波士顿分类   DX%8. @  
  B (72)breakeven chart 保本图   xPfnyAo?%z  
  B (73)breakeven point 保本点   l9ifUh e  
  B (74)breaking-down time 复位时间   n6%jhv9H  
  B (75)budget 预算   LKqog%,c  
  B (76)budget center 预算中心   3|83Jnh  
  B (77)budget cost allowance 预算成本折让   Zm; +Ku>  
  B (78)budget manual 预算手册   9$Pl'>5  
  B (79)budget period 预算期间   :E >n)_^  
  B (80)budgetary control 预算控制   z W" 3K  
  B (81)budgeted capacity 预算生产能力   ~\)&{ '  
  B (82)burden 制造费用   u6qi  
  B (83)business center 经营中心   -YRL>]1  
  B (84)business entity 营业个体   3U9+l0mBa  
  B (85)business unit 经营单位   UwL"%0u  
 B (86)buy-out management 管理性购买产权   LHHDt<+B  
  B (87)by-product 副产品 E? m#S  
  C (88)called-up share capital 催缴股本   3ciVjH>i  
  C (89)capacity 生产能力   O 44IH`SI  
  C (90)capacity ratios 生产能力比率   TJw.e/  
  C (91)capital 资本   B'gk/^6$eg  
  C (92)capital assets pricing model资本资产计价模式   ILr6W@o5A  
  C (93)capital commitment 承诺资本   '9p5UC  
  C (94)capital employed 已运用的资本   1[gjb((  
  C (95)capital expenditure 资本支出   TNFm7}=  
  C (96)capital expenditureauthorization 资本支出核准   tFST.yT>zg  
  C (97)capital expenditure control 资本支出控制   /<?X-IDz.{  
  C (98)capital expenditure proposal资本支出申请   H`6Jq?\  
  C (99)capital funding planning 资本基金筹集计划   eVCkPv *  
  C (100)capital gain 资本收益   Acq>M^ E3  
  C (101)capital investment appraisal资本投资评估   WH*=81) zp  
  C (102)capital maintenance 资本保全   S4:\`L o-;  
  C (103)capital resource planning 资本资源计划   VrGb;L'[  
  C (104)capital surplus 资本盈余   FUqhSW  
  C (105)capital turnover 资本周转率   kG;\ i  
  C (106)card 记录卡   J|2Hqd  
  C (107)cash 现金   <j8&u/Za~'  
  C (108)cash account 现金账户   G}dOx}kT  
  C (109)cash book 现金账薄   dI0>m:RBz  
  C (110)cash cow 金牛产品   ,md7.z]U~  
  C (111)cash flow 现金流量   v$Y1+Ep9  
  C (112)cash discounted 现金贴现   DHumBnQ  
  C (113)cash flow budget 现金流量预算   ^SSO h#  
  C (114)cash flow statement 现金流量表   7si*%><X  
  C (115)cash ledger 现金分类账   x+:,b~Skk  
  C (116)cash limit 现金限额   |7Xpb   
  C (117)CCA 现时成本会计   `1d`9AS2g  
  C (118)center 中心   zju,#%  
  C (119)changeover time 变更时间   (Q]Y> '  
  C (120)chartered entity 特许经济个体   /glnJ3   
  C (121)cheque 支票   E5[]eg~w%{  
  C (122)cheque register 支票登记薄   R A uAIiQ  
  C (123)coin analysis 零钱分类   Z Li o8  
  C (124)classification 分类   `E0.PV  
  C (125)clock card 工时卡   D)~nAkVq  
  C (126)code 代码   ) Q  
  C (127)commitment accounting 承诺确认会计   > %cWTC  
  C (128)common cost 共同成本   WWs[]zr  
  C (129)company limited byguarantee 有限担保责任公司   6!Ji>h.Ak  
C (130)company limited shares 股份有限公司   .' 2gJ"?,  
  C (131)competitive position 竞争能力状况   ;!Z7-OZX  
  C (132)concept 概念   `~+a=Q  
  C (133)conglomerate 跨行业企业   .6Lhy3x  
  C (134)consistency concept 一致性概念   ttq< )4  
  C (135)consolidated accounts 合并报表   `:BQ&T%UQR  
  C (136)consolidation accounting 合并会计   @61N[  
  C (137)consortium 财团   aj'8;E+  
  C (138)contingency plan 应急计划   Y <i}"eI*  
  C (139)contingent liabilities 或有负债   ,N|R/Vk$+E  
  C (140)continuous operation 连续生产   =jv$ 1  
  C (141)contra 抵消   =|V]8 tN  
  C (142)contract cost 合同成本   <QW1fE  
  C (143)contract costing 合同成本计算   f}ij=Y9  
  C (144)contribution 贡献毛益   RJs G]`  
  C (145)contribution centre 贡献中心   K84c E  
  C (146)contribution chart 贡献图   6M vR R  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   .L{+O6*c  
  C (148)contribution to salesration 贡献毛益对销售比率   |e; z"-3  
  C (149)control 控制   mF:s-+  
  C (150)control account 控制帐户   'W2$wN+P  
  C (151)control limits 控制限度   Sfa m=.l  
  C (152)controllability concept 可控制概念   Fl3r!a!P,  
  C (153)controllable cost 可控制成本   lJY=*KB(6  
  C (154)conversion cost 加工成本   =RE_Urt:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o@`E.4   
  C (156)corporate appraisal 公司评估   C2|2XL'l(C  
  C (157)corporate planning 公司计划   z2q5f :d8  
  C (158)corporate social reporting 公司社会报告   bY U+-|54  
  C (159)corporation 股份公司   8 ]MzOGB8  
  C (160)cost 成本   k^\ &.63(  
  C (161)cost account 成本帐户   /IW=+ri  
  C (162)cost accounting 成本会计   \HEo8~TY  
  C (163)cost accounting manual 成本手册   vA-p} ]%  
  C (164)cost accounts calendar 成本报表的日历时间   0THAI  
  C (165)cost adjustment 成本调整   =(5GU<}  
  C (166)cost allocation 成本分配   W3/Stt$D  
  C (167)cost apportionment 成本分摊   U7%pOpO!  
  C (168)cost attribution 成本归属   LU7)F,ok  
  C (169)cost audit 成本审计   r<N*N,~  
  C (170)cost behaviour 成本性态   [ .uaO  
  C (171)cost benefit analysis 成本效益分析   >MY.Fr#.m  
  C (172)cost center 成本中心   +5|nCp6||j  
  C (173)cost driver 成本动因
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