论坛风格切换切换到宽版
  • 1915阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
z13"S(5D~  
0SvPyf%AC  
注会《审计》英语常用词汇  |nU:  
_eO+O=j_x  
G/<{:R"  
  1.audit   审计 l\$_t2U  
  2.attestation   鉴证 {fIH9+v  
  3.credibility   可信赖程度 hn!$?Vo.  
  4.audit of financial statements 财务报表审计 BIV]4vl-&  
  5.agreed-upon procedures 执行商定程序 yFJ(b%7  
  6.high levels of assurance 高水平保证 :GL| :  
  7.compilation 编制 u$<FKp;I  
  8.reliability 可靠性 DgO oEHy[  
  9.relevance 相关性 Av+ w>~/3  
  10.professional skepticism 职业谨慎 ]e?*7T]  
  11.objectivity 客观性 hh:)"<[  
  12. professional competence 专业胜任能力 a x 7 M  
  13.Senior/CPA-in-charge 项目经理 Mh3zl  
  14.audit engagement letter 业务约定书 T("Fh}  
  15.recurring audit 连续审计 6LvUi|~"<  
  16.the client 委托人 O@E&lP6  
  17.change CPA 更换注册会计 66Hu<3X P  
  18.the existing CPA 现任注册会计师 :nZ*x=aq  
  19.the successor CPA 后任注册会计师 BKvF,f/g  
  20.the preceding CPA前任注册会计师 8hAI l  
  21.issue the audit report 出具审计报告 WYaDN:kZf  
  22.expert 专家 Hyee#fB  
  23.the board of directors 董事会 UK& E#i  
  24.knowledge of the entity‘ s business 了解被审计单位情况 X]y3~|K  
  25.assess material misstatement risks评估重大错报风险 m^]/ /j  
  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 8|7Tk[X1j  
  27.a general knowledge of —— 初步了解―――的情况 JmN;v|wF:c  
  28.a more knowledge of—— 进一步了解的情况 -t*C-C'"|  
  29.the prior year‘s working papers 以前年度工作底稿 YT&_{nL#\  
  30.minutes of meeting 会议纪要 Z|wZyt$$  
  31.business risks 经营风险 A9lqVMp64  
  32.appropriateness 适当性 ~@got  
  33.accounting estimate 会计估计 uc7Y8iO  
  34.management representations 管理层声明 n]8_]0{qi  
  35.going concern assumption 持续经营假设 dWm[#,Q?  
  36.audit plan 审计计划 c1:op@t  
  37.significant audit areas 重点审计领域 Y|B/(   
  38.error 错误 :B=`^>RK  
  39.fraud舞弊 )(DV~1r=  
  40.modified or additional procedures 修改或追加审计程序 A]=?fyPh{'  
  41.misappropriation of assets 侵占资产 eh)J'G]G  
  42.transactions without substance 虚假交易 VK`b'U &l"  
  43.unusual pressures 异常压力 K h% x  
  44.the suspected noncompliance 涉嫌存在违法行为 P<2yCovn`  
  45.materialiy 重要性 luC',QJB  
  46.exceed the materiality level 超过重要性水平 s|{K?s  
  47.approach the materiality level 接近重要性水平 -,4_ &V  
  48.an acceptably low level 可接受水平 (G$m}ng  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 SAo"+%  
  50.misstatements or omissions 错报或漏报 mX|AptND  
  51.aggregate 总计 162qxR[ .  
  52.subsequent events 期后事项 2 ] 4R`[#  
  53.adjust the financial statements 调整财务报表 MX9 q )(:  
  54.perform additional audit procedures 实施追加的审计程序 J`"1Dl H  
  55.audit risk 审计风险 WtlIrdc  
  56.detection risk 检查风险 53(m9YLk  
  57.inappropriate audit opinion 不适当的审计意见 jq =-Y  
  58.material misstatement 重大的错报 pl"|NZz 7;  
  59.tolerable misstatement 可容忍错报 KCCS7l/  
  60.the acceptable level of detection risk 可接受的检查风险 ?58pkg J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 r0S7e3xb  
  62.simall business 小规模企业 Ir}&|"~H  
  63.accounting system 会计系统 (Yw5X_|  
  64.test of control 控制测试 Ogjjjy84vM  
  65.walk-through test 穿行测试 5#2vSq!H  
  66.communication 沟通 ]pB~&0jg  
  67.flow chart 流程图 b0KorUr  
  68.reperformance of internal control 重新执行 c~C :"g.y  
  69.audit evidence 审计证据 3q1O:b^eo  
  70.substantive procedures 实质性程序 9qqEr~  
  71.assertions 认定 .vT'hu  
  72.esistence 存在 T-5T`awf  
  73.occurrence 发生 `_v-Y`Z  
  74.completeness 完整性 '0o`<xW  
  75.rights and obligations 权利和义务 ,:L}S03k  
  76.valuation and allocation 计价和分摊 p.l]% \QI  
  77.cutoff 截止 |fzo$Bq  
  78.accuracy 准确性 LI nN-b#  
  79.classification 分类 xaeY^"L  
  80.inspection 检查 YDQV,`S7  
  81.supervision of counting 监盘 01w=;Q  
  82.observation 观察  j, G/[V  
  83.confirmation 函证 h_A}i2/{  
  84.computation 计算 M#|TQa N  
  85.analytical procedures 分析程序 {yG)Ii  
  86.vouch 核对 j?&FK  
  87.trace 追查 gE$dz#t.  
  88.audit sampling 审计抽样 2r* o  
  89.error 误差 `*N0 Lbl]  
  90.expected error 预期误差 ;V%lFP3#  
  91.population 总体 x b_C1n  
  92.sampling risk 抽样风险 2 "i<--Y  
  93.non- sampling risk 非抽样风险 "3hw]`a}  
  94.sampling unit 抽样单位 ?29 KvT;#]  
  95.statistical sampling 统计抽样 {) .=G  
  96.tolerable error 可容忍误差 |r /}r,t}  
  97.the risk of under reliance 信赖不足风险 ' !_44  
  98.the risk of over reliance 信赖过度风险 $[|8bE  
  99.the risk of incorrect rejection 误拒风险 *2>%>qu  
  100. the risk of incorrect acceptance 误受风险 *y0`P0V|8  
  101.working trial balance 试算平衡表 ,*%8*]<=  
  102.index and cross-referencing 索引和交叉索引 M>v M @j  
  103.cash receipt 现金收入 R=9j+74U  
  104.cash disbursement 现金支出 H$[--_dI{  
  105.bank statement 银行对账单 [M;P :@  
  106.bank reconciliation 银行存款余额调节表 goHr# @  
  107.balance sheet date 资产负债表日 lI5{]?'  
  108.net realizable value 可变现净值 | z('yy$  
  109.storeroom 仓库  vG  
  110.sale invoice 销售发票 <~Y4JMr"  
  111.price list 价目表 E|5gKp-wJ  
  112.positive confirmation request 积极式询证函 ga,yFw  
  113.negative confirmation request 消极式询证函 _zpn+XVdQ  
  114.purchase requisition 请购单 TVjY8L9'h  
  115.receiving report 验收报告 %ZQl.''ISa  
  116.gross margin 毛利 \dfq& oyU\  
  117.manufacturing overhead 制造费用 Gpgi@ Uf  
  118.material requisition 领料单 cJhf{{_oR  
  119.inventory-taking 存货盘点 e EU :  
  120.bond certificate 债券 Z v~ A9bB  
  121.stock certificate 股票 \]r{73C  
  122.audit report 审计报告 "?N`9J|j)~  
  123.entity 被审计单位 S>*T&K  
  124.addressee of the audit report 审计报告的收件人 ;nC+K z:  
  125.unqualified opinion 无保留意见 Xz5=fj&  
  126.qualified opinion 保留意见 DvhK0L*Qr  
  127.disclaimer of opinion 无法表示意见 z.jGVF4  
  128.adverse opinion 否定意见
xw=B4u'z  
@L~y%#  
A (1)ABC 作业基础成本计算   95H`-A  
  A (2)absorbed overhead 已吸收制造费用 |YlUt~H>  
  A (3)absorption costing 吸收成本计算 F.\]Hqq  
  A (4)account 账户,报表   nTHP~]  
  A (5)accounting postulate 会计假设   4$|G$h  
  A (6)accounting series release 会计公告文件   8l}|.Q#--  
  A (7)accounting valuation 会计计价    E t- .[  
  A (8)account sale 承销清单 > PYe"  
  A (9)accountability concept 经营责任概念   !~mN"+u&  
  A (10)accountancy 会计职业   %V+,#  
  A (11)accountant 会计师   `V?{  
  A (12)accounting 会计   oS`F Yy  
  A (13)agency cost 代理成本   _WSJg1  
  A (14)accounting bases 会计基础   =_wgKXBFa  
  A (15)accounting manual 会计手册   )pvZM?  
  A (16)accounting period 会计期间   JTb<uC  
  A (17)accounting policies 会计方针   ):\ pD]e  
  A (18)accounting rate of return 会计报酬率   a v`eA`)S  
  A (19)accounting reference date 会计参照日   +(P;4ZOmB  
  A (20)accounting reference period 会计参照期间   xQD#; 7  
  A (21)accrual concept 应计概念   /vQ^>2X%  
  A (22)accrual expenses 应计费用   cX&c%~  
  A (23)acid test ration 速动比率(酸性测试比率)   =-:o?&64  
  A (24)acquisition 购置   V,Gt5lL&/!  
  A (25)acquisition accounting 收购会计   OE[/sv  
  A (26)activity based accounting 作业基础成本计算    c\x?k<=  
  A (27)adjusting events 调整事项   U}5uy9A  
  A (28)administrative expenses 行政管理费   KS| $_-7 u  
  A (29)advice note 发货通知   6 =kd4'yV  
  A (30)amortization 摊销   mj,r@@k:=+  
  A (31)analytical review 分析性检查   _{b a  
  A (32)annual equivalent cost 年度等量成本法   C )P N  
  A (33)annual report and accounts 年度报告和报表   6#K_Rg>.  
  A (34)appraisal cost 检验成本   UtWoSFZ'o!  
  A (35)appropriation account 盈余分配账户   m.$Oo Mu'  
  A (36)articles of association 公司章程细则   [lnN~#(Y  
  A (37)assets 资产   $:xUXEi{  
  A (38)assets cover 资产保障   \fKv+  
  A (39)asset value per share 每股资产价值   *|jqRfa"  
  A (40)associated company 联营公司   ' Wi*[  
  A (41)attainable standard 可达标准   AI)9E=D%  
eIEcj<f  
 A (42)attributable profit 可归属利润   wJgM.V"yb  
  A (43)audit 审计   8=SNLO  
  A (44)audit report 审计报告   D!-zQ`^   
  A (45)auditing standards 审计准则   =X1$K_cN  
  A (46)authorized share capital 额定股本   0}b8S48|?  
  A (47)available hours 可用小时   K E^_09  
  A (48)avoidable costs 可避免成本 d5i /:  
  B (49)back-to-back loan 易币贷款   7 yi>G  
  B (50)backflush accounting 倒退成本计算   y.~5n[W  
  B (51)bad debts 坏帐   HN3 yA1<[V  
  B (52)bad debts ratio 坏帐比率   ]xS< \{og  
  B (53)bank charges 银行手续费   LCdc7  
  B (54)bank overdraft 银行透支   wY=ky629  
  B (55)bank reconciliation 银行存款调节表   F>}).qx  
  B (56)bank statement 银行对账单   oZ=e/\[K  
  B (57)bankruptcy 破产   G)putk@   
  B (58)basis of apportionment 分摊基础   MKH7d/x  
  B (59)batch 批量   }tJ:-!*2  
  B (60)batch costing 分批成本计算   I,#U _  
  B (61)beta factor B(市场)风险因素   cg$~.ytPK  
  B (62)bill 账单   q3I,3?_  
  B (63)bill of exchange 汇票   jK{C jfCNz  
  B (64)bill of landing 提单   g3 qtWS  
  B (65)bill of materials 用料预计单   v` B_xEl  
  B (66)bill payable 应付票据   x:@e ID  
  B (67)bill receivable 应收票据   [oYe/<3  
  B (68)bin card 存货记录卡   xWlB!r<}Gz  
  B (69)bonus 红利   P@Qo2zTh%  
  B (70)book-keeping 薄记   C f+O7Y`^  
  B (71)Boston classification 波士顿分类   !k[ zUti  
  B (72)breakeven chart 保本图   rkzhN59;  
  B (73)breakeven point 保本点   8C YJR/  
  B (74)breaking-down time 复位时间   q=EQDHmh  
  B (75)budget 预算   ~#-`Qh  
  B (76)budget center 预算中心   -OziUM1qs  
  B (77)budget cost allowance 预算成本折让   {1qEN_ERx  
  B (78)budget manual 预算手册   pGOS'.K%t8  
  B (79)budget period 预算期间   S#""((U$  
  B (80)budgetary control 预算控制   ~PV>3c3l=  
  B (81)budgeted capacity 预算生产能力   5= F-^  
  B (82)burden 制造费用   CZ0 {*K:  
  B (83)business center 经营中心   |Rl|Th  
  B (84)business entity 营业个体   7'<4'BGzl]  
  B (85)business unit 经营单位   G3e%~  
 B (86)buy-out management 管理性购买产权   8pk5[=3Z  
  B (87)by-product 副产品 Llzowlfe  
  C (88)called-up share capital 催缴股本   3;Xs`dk  
  C (89)capacity 生产能力   ;or> Sh7  
  C (90)capacity ratios 生产能力比率   } K Ou  
  C (91)capital 资本   LyQO_mT2  
  C (92)capital assets pricing model资本资产计价模式   p3Gj=G  
  C (93)capital commitment 承诺资本   q6,xsO,+  
  C (94)capital employed 已运用的资本   6Z'zB&hM}  
  C (95)capital expenditure 资本支出   @hv9 =v+  
  C (96)capital expenditureauthorization 资本支出核准   k20H|@g2  
  C (97)capital expenditure control 资本支出控制   sG}9l1  
  C (98)capital expenditure proposal资本支出申请   UjfB+=7I{L  
  C (99)capital funding planning 资本基金筹集计划   bM!`C|,[s  
  C (100)capital gain 资本收益   1E-$f  
  C (101)capital investment appraisal资本投资评估   7>4t{aRf_8  
  C (102)capital maintenance 资本保全   ?e ~*,6  
  C (103)capital resource planning 资本资源计划   Uligr_c?  
  C (104)capital surplus 资本盈余   . X Y'l  
  C (105)capital turnover 资本周转率   )dvOg'it  
  C (106)card 记录卡   GC{Ys |s  
  C (107)cash 现金   >LNl8X:Cz*  
  C (108)cash account 现金账户   im?nR+t+X  
  C (109)cash book 现金账薄   )-sEm`(`I9  
  C (110)cash cow 金牛产品   qa Q  
  C (111)cash flow 现金流量   (z.Vwl5  
  C (112)cash discounted 现金贴现   :@p`E}1r{  
  C (113)cash flow budget 现金流量预算   Vs"M Cqi  
  C (114)cash flow statement 现金流量表   b/G0EcRw+  
  C (115)cash ledger 现金分类账   (g;Ff`P Pc  
  C (116)cash limit 现金限额   "y`?KY$[N  
  C (117)CCA 现时成本会计   N7e^XUG   
  C (118)center 中心   _% >.t  
  C (119)changeover time 变更时间   mH hm~u  
  C (120)chartered entity 特许经济个体   v|e\o~2D`  
  C (121)cheque 支票   Ylf6-FbF  
  C (122)cheque register 支票登记薄   i<T`]g  
  C (123)coin analysis 零钱分类   Oe=,-\&_  
  C (124)classification 分类   0r@rXwz  
  C (125)clock card 工时卡   zZy>XHR H  
  C (126)code 代码   FX'W%_f,  
  C (127)commitment accounting 承诺确认会计   Ky=&C8b<  
  C (128)common cost 共同成本   _,'UP>Si  
  C (129)company limited byguarantee 有限担保责任公司   9#agI|d~  
C (130)company limited shares 股份有限公司   <9Chkb|B  
  C (131)competitive position 竞争能力状况   v:+se6HY?p  
  C (132)concept 概念   n1LS*- @  
  C (133)conglomerate 跨行业企业   4x3`dvfp/  
  C (134)consistency concept 一致性概念   Wl,yznT  
  C (135)consolidated accounts 合并报表   a( qw  
  C (136)consolidation accounting 合并会计   >SzTZ3!E  
  C (137)consortium 财团   A76=^ iw  
  C (138)contingency plan 应急计划   HgMDw/D(  
  C (139)contingent liabilities 或有负债   d,>l;l  
  C (140)continuous operation 连续生产   x_Z~k  
  C (141)contra 抵消   qR1ez-#K  
  C (142)contract cost 合同成本   c]O4l2nCL  
  C (143)contract costing 合同成本计算   XR+2|o  
  C (144)contribution 贡献毛益   ~jPe9  
  C (145)contribution centre 贡献中心   63~i6  
  C (146)contribution chart 贡献图   ) HmpVH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )Y:CV,`  
  C (148)contribution to salesration 贡献毛益对销售比率   q80?C.,`  
  C (149)control 控制   )oNomsn  
  C (150)control account 控制帐户   |ST&,a$(  
  C (151)control limits 控制限度   M5q7` }>G  
  C (152)controllability concept 可控制概念   +uH1rF_&@  
  C (153)controllable cost 可控制成本   g,1\Gj%y  
  C (154)conversion cost 加工成本   8Ej2JMc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -V+fQGZe  
  C (156)corporate appraisal 公司评估   ~vt8|OOo0  
  C (157)corporate planning 公司计划   C{,nDa?|  
  C (158)corporate social reporting 公司社会报告   *s/F 4?*  
  C (159)corporation 股份公司   qzH97<M}T  
  C (160)cost 成本   "kL5HD]TC  
  C (161)cost account 成本帐户   aR3W9  
  C (162)cost accounting 成本会计   D4S>Pkv  
  C (163)cost accounting manual 成本手册   <vAg\Tv:S  
  C (164)cost accounts calendar 成本报表的日历时间   .z9JoQ  
  C (165)cost adjustment 成本调整   2qEy"DKu  
  C (166)cost allocation 成本分配   +yYz;, \  
  C (167)cost apportionment 成本分摊   Vw,dHIe(3  
  C (168)cost attribution 成本归属   mjw:Z,  
  C (169)cost audit 成本审计   LsmC/+7r$1  
  C (170)cost behaviour 成本性态   YlYTH_L>E  
  C (171)cost benefit analysis 成本效益分析   phNv^R+  
  C (172)cost center 成本中心   @-W)(9kZ|  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个