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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 X MkyX&y  
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  1.audit   审计 G'>?/l#  
  2.attestation   鉴证 Z?XgY\(a(Q  
  3.credibility   可信赖程度 z 'iAj  
  4.audit of financial statements 财务报表审计 b \pjjb[  
  5.agreed-upon procedures 执行商定程序 mv%Zh1khn/  
  6.high levels of assurance 高水平保证 'VH%cz*  
  7.compilation 编制 M{sn{  
  8.reliability 可靠性 =2sj$  
  9.relevance 相关性 Kterp%J?  
  10.professional skepticism 职业谨慎 {u 7%Z}<0  
  11.objectivity 客观性 X9:4oMux7  
  12. professional competence 专业胜任能力 UXU!sd  
  13.Senior/CPA-in-charge 项目经理 4q<LNvJA  
  14.audit engagement letter 业务约定书 `EFPY$9`D  
  15.recurring audit 连续审计 f Dq`.ZW)s  
  16.the client 委托人 4 VPJv>^  
  17.change CPA 更换注册会计 52RFB!Z[  
  18.the existing CPA 现任注册会计师 zxo0:dyw7  
  19.the successor CPA 后任注册会计师 A4C4xts]N  
  20.the preceding CPA前任注册会计师 \a\J0&Z  
  21.issue the audit report 出具审计报告 Kr;7~`$[  
  22.expert 专家 A4kYE A  
  23.the board of directors 董事会 u<}PcI.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _dg2i|yP<  
  25.assess material misstatement risks评估重大错报风险 ^F}HWpF_  
  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 C}})dL;(  
  27.a general knowledge of —— 初步了解―――的情况 | .8lS3C  
  28.a more knowledge of—— 进一步了解的情况 V={`k$p  
  29.the prior year‘s working papers 以前年度工作底稿 f;Cu@z{b  
  30.minutes of meeting 会议纪要 ="M7F0k  
  31.business risks 经营风险 /CXrxeo  
  32.appropriateness 适当性 _b ~XBn  
  33.accounting estimate 会计估计 E~k_4z% M  
  34.management representations 管理层声明 lDBn3U&z>  
  35.going concern assumption 持续经营假设 d{~5tv- H  
  36.audit plan 审计计划 i2h,=NHJh?  
  37.significant audit areas 重点审计领域 yP&SA+  
  38.error 错误 M=HP!hn  
  39.fraud舞弊 t&GjW6]W  
  40.modified or additional procedures 修改或追加审计程序 l}#z#L2,`  
  41.misappropriation of assets 侵占资产 hqPpRSv'  
  42.transactions without substance 虚假交易 m{~p(sQL  
  43.unusual pressures 异常压力 mAI<zh&SQ  
  44.the suspected noncompliance 涉嫌存在违法行为 3n\eCdV-b<  
  45.materialiy 重要性 #7wOr78  
  46.exceed the materiality level 超过重要性水平 ZO^Y9\L  
  47.approach the materiality level 接近重要性水平 nWrkn m  
  48.an acceptably low level 可接受水平 Y<A593  
  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 "CS {fyJ  
  50.misstatements or omissions 错报或漏报 e~wuoE:M3  
  51.aggregate 总计 81(.{Y839_  
  52.subsequent events 期后事项 qQL]3qP  
  53.adjust the financial statements 调整财务报表 9/La _ :K  
  54.perform additional audit procedures 实施追加的审计程序 ]+ \]2`?  
  55.audit risk 审计风险 |~6X: M61  
  56.detection risk 检查风险 )v4?+$g  
  57.inappropriate audit opinion 不适当的审计意见 ;OE=;\  
  58.material misstatement 重大的错报 EPY64 {  
  59.tolerable misstatement 可容忍错报 <G5d{rKZ  
  60.the acceptable level of detection risk 可接受的检查风险 xj1FCT2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dc ]+1 A  
  62.simall business 小规模企业 ^t|CD|,K_O  
  63.accounting system 会计系统 6b-j  
  64.test of control 控制测试 0cd`. ZF  
  65.walk-through test 穿行测试 d"7l< y5  
  66.communication 沟通 s'4S,  
  67.flow chart 流程图 6NvdFss'A{  
  68.reperformance of internal control 重新执行 p@/i e@DX  
  69.audit evidence 审计证据 >o#5tNm  
  70.substantive procedures 实质性程序 g?(h{r`  
  71.assertions 认定 x B%Felz  
  72.esistence 存在 G!y~Y]e  
  73.occurrence 发生 E"EBj7<s  
  74.completeness 完整性 71nI`.Z  
  75.rights and obligations 权利和义务 <> jut  
  76.valuation and allocation 计价和分摊 qre.^6x  
  77.cutoff 截止 $m.e}`7SF!  
  78.accuracy 准确性 ciq'fy  
  79.classification 分类 z[7j`J|Kk  
  80.inspection 检查 q~3dbj  
  81.supervision of counting 监盘 q#8$@*I  
  82.observation 观察 (c{<JYEC  
  83.confirmation 函证 m{U+aqAQK  
  84.computation 计算 E7XFt#P.  
  85.analytical procedures 分析程序 yK1Z&7>J>  
  86.vouch 核对 3#d5.Ut  
  87.trace 追查 0a#2 Lo  
  88.audit sampling 审计抽样 LD'eq\vO  
  89.error 误差 ;au-NY  
  90.expected error 预期误差 kW'xuZ&  
  91.population 总体 qqm7p ,j  
  92.sampling risk 抽样风险 M]S&vE{D  
  93.non- sampling risk 非抽样风险 *AO^oBeY  
  94.sampling unit 抽样单位 &&N]u e@>  
  95.statistical sampling 统计抽样 8=]R6[,fD  
  96.tolerable error 可容忍误差 b*-g@S  
  97.the risk of under reliance 信赖不足风险 F2;k6M@  
  98.the risk of over reliance 信赖过度风险 '>GZB  
  99.the risk of incorrect rejection 误拒风险 rPK)=[MZ  
  100. the risk of incorrect acceptance 误受风险 ^Fy{Q*p`(  
  101.working trial balance 试算平衡表 g$qNK`y  
  102.index and cross-referencing 索引和交叉索引 \]uo^@$bm  
  103.cash receipt 现金收入 YS}uJ&WoF  
  104.cash disbursement 现金支出 R:= %gl!  
  105.bank statement 银行对账单 t%<@k)hd~G  
  106.bank reconciliation 银行存款余额调节表 ~*Fbs! ;,  
  107.balance sheet date 资产负债表日 ?a8 o.&`l  
  108.net realizable value 可变现净值 r ek89.p  
  109.storeroom 仓库 7=YjY)6r^  
  110.sale invoice 销售发票 A4}6hG#  
  111.price list 价目表 [")3c)OH|  
  112.positive confirmation request 积极式询证函 `|p3@e  
  113.negative confirmation request 消极式询证函 {X=gjQ9  
  114.purchase requisition 请购单 ryd*Ha">I  
  115.receiving report 验收报告 {8NnRnzU  
  116.gross margin 毛利 vJX3fE }F  
  117.manufacturing overhead 制造费用 D[.;-4"_  
  118.material requisition 领料单 QLq^[ >n  
  119.inventory-taking 存货盘点 &cty&(2p  
  120.bond certificate 债券 +="?[:  
  121.stock certificate 股票 Q:.q*I!D<4  
  122.audit report 审计报告 O-rHfIxY  
  123.entity 被审计单位 VEolyPcsg&  
  124.addressee of the audit report 审计报告的收件人 ]fN\LY6p  
  125.unqualified opinion 无保留意见 GqFDN],Wp  
  126.qualified opinion 保留意见 80X #V  
  127.disclaimer of opinion 无法表示意见 0]tr&BLl*  
  128.adverse opinion 否定意见
*\?t W]8<  
p'lL2 n$E  
A (1)ABC 作业基础成本计算   gbP]!d:I  
  A (2)absorbed overhead 已吸收制造费用 ]!yuD/4A  
  A (3)absorption costing 吸收成本计算 [L.+N@ M  
  A (4)account 账户,报表   \t LfB[S.5  
  A (5)accounting postulate 会计假设   `0@onDQVc=  
  A (6)accounting series release 会计公告文件   7$ vs X  
  A (7)accounting valuation 会计计价   5ua`5Hb;  
  A (8)account sale 承销清单 SxC   
  A (9)accountability concept 经营责任概念   7*bUy)UZ  
  A (10)accountancy 会计职业   !/+'O}@-E  
  A (11)accountant 会计师   %P!6cyQS  
  A (12)accounting 会计   ;\P\0pI50  
  A (13)agency cost 代理成本   qpo3b7(N  
  A (14)accounting bases 会计基础   2}Ga   
  A (15)accounting manual 会计手册   ZzU3j ^  
  A (16)accounting period 会计期间   WoP5[.G  
  A (17)accounting policies 会计方针   WJefg  
  A (18)accounting rate of return 会计报酬率   = (ULfz[:  
  A (19)accounting reference date 会计参照日   ; ^waUJ\Z  
  A (20)accounting reference period 会计参照期间   9oOr-9t3  
  A (21)accrual concept 应计概念   Fa}3UVm  
  A (22)accrual expenses 应计费用   @dl{ .,J  
  A (23)acid test ration 速动比率(酸性测试比率)   \>Y2I 4x<  
  A (24)acquisition 购置   i%jti6z$Hr  
  A (25)acquisition accounting 收购会计   89*txYmx  
  A (26)activity based accounting 作业基础成本计算   =Q#} ,T  
  A (27)adjusting events 调整事项   i:9f#  
  A (28)administrative expenses 行政管理费   '&?OhSeN  
  A (29)advice note 发货通知   [If%+mHdU  
  A (30)amortization 摊销   QnsD,F; /  
  A (31)analytical review 分析性检查   UY@^KT]  
  A (32)annual equivalent cost 年度等量成本法   H Aq  
  A (33)annual report and accounts 年度报告和报表   'CE3 |x\%K  
  A (34)appraisal cost 检验成本   [,A*nU$  
  A (35)appropriation account 盈余分配账户   A4Dj4n0  
  A (36)articles of association 公司章程细则   *VJT]^_  
  A (37)assets 资产   C&Nga `J  
  A (38)assets cover 资产保障   2g>4fZ  
  A (39)asset value per share 每股资产价值   Y?cdm}:Ou  
  A (40)associated company 联营公司   ~Z74e>V%  
  A (41)attainable standard 可达标准    T 06BrX  
]njObU)[zr  
 A (42)attributable profit 可归属利润   J2rw4L  
  A (43)audit 审计   H/qv%!/o  
  A (44)audit report 审计报告   U?vG?{A  
  A (45)auditing standards 审计准则   :A+nmz!z  
  A (46)authorized share capital 额定股本   `a$-"tW~j  
  A (47)available hours 可用小时   S8 +GM  
  A (48)avoidable costs 可避免成本 <g/Z(<{wor  
  B (49)back-to-back loan 易币贷款   yV;_]_EO  
  B (50)backflush accounting 倒退成本计算   X rBe41  
  B (51)bad debts 坏帐   DG2CpR)S  
  B (52)bad debts ratio 坏帐比率   |?zFm mh  
  B (53)bank charges 银行手续费   Lt\Wz'6Y  
  B (54)bank overdraft 银行透支   !Ee#jCXS  
  B (55)bank reconciliation 银行存款调节表   oD0 WHp  
  B (56)bank statement 银行对账单   {s]yP_  
  B (57)bankruptcy 破产   f{s}[p~  
  B (58)basis of apportionment 分摊基础   X~m*`UH  
  B (59)batch 批量   M1{ru~Z9  
  B (60)batch costing 分批成本计算   H0!W:cIS;l  
  B (61)beta factor B(市场)风险因素   qa>Z?/w  
  B (62)bill 账单   xqP DL9\  
  B (63)bill of exchange 汇票   O+8]y4%5  
  B (64)bill of landing 提单   "])yV    
  B (65)bill of materials 用料预计单   $~$NQe!/  
  B (66)bill payable 应付票据   7w}PYp1Z'~  
  B (67)bill receivable 应收票据   '/2u^&W  
  B (68)bin card 存货记录卡   ??X3teO{  
  B (69)bonus 红利   _J|cJ %F>%  
  B (70)book-keeping 薄记   9j[lr${A  
  B (71)Boston classification 波士顿分类   28/At  
  B (72)breakeven chart 保本图   F 7v 1rf]  
  B (73)breakeven point 保本点   R^[b I;  
  B (74)breaking-down time 复位时间   /UwB6s(  
  B (75)budget 预算   l1<]pdLTR  
  B (76)budget center 预算中心   \FE  
  B (77)budget cost allowance 预算成本折让   # Uc0 W  
  B (78)budget manual 预算手册   -0pAj}_2}  
  B (79)budget period 预算期间   hn$l<8=Q_  
  B (80)budgetary control 预算控制   ^p@R!228  
  B (81)budgeted capacity 预算生产能力   2u B 66i  
  B (82)burden 制造费用   <B+xE?v4  
  B (83)business center 经营中心   d&N[\5q  
  B (84)business entity 营业个体   "pa}']7#  
  B (85)business unit 经营单位   %jS#DVxBR  
 B (86)buy-out management 管理性购买产权   hv]}b'M$  
  B (87)by-product 副产品 lWiC$  
  C (88)called-up share capital 催缴股本   WUEjWJA-MB  
  C (89)capacity 生产能力   =Gl6~lJ{_  
  C (90)capacity ratios 生产能力比率   Cf~H9  
  C (91)capital 资本   "Uk "  
  C (92)capital assets pricing model资本资产计价模式   erhxZ|."P  
  C (93)capital commitment 承诺资本   -#TF&-  
  C (94)capital employed 已运用的资本   CLQE@ kF;  
  C (95)capital expenditure 资本支出   :6N'%LKK  
  C (96)capital expenditureauthorization 资本支出核准   ceKR?%8s  
  C (97)capital expenditure control 资本支出控制   L%h Vts'  
  C (98)capital expenditure proposal资本支出申请   P#gY-k&Nr  
  C (99)capital funding planning 资本基金筹集计划   0j'H5>m"  
  C (100)capital gain 资本收益   0$saDmED  
  C (101)capital investment appraisal资本投资评估   r~<I5MZY  
  C (102)capital maintenance 资本保全   _^Ds[VAgA  
  C (103)capital resource planning 资本资源计划   '4T]=s~N  
  C (104)capital surplus 资本盈余   }3^b1D>2O  
  C (105)capital turnover 资本周转率   MfJs?N0  
  C (106)card 记录卡   {c#{dT  
  C (107)cash 现金   :)djHPP*  
  C (108)cash account 现金账户   +Jf4 5[D   
  C (109)cash book 现金账薄   1\hh,s  
  C (110)cash cow 金牛产品   CrTGC%w{=  
  C (111)cash flow 现金流量   *>=|"ff  
  C (112)cash discounted 现金贴现   k+D32]b@  
  C (113)cash flow budget 现金流量预算   49e~/YY  
  C (114)cash flow statement 现金流量表   $y2"Q,n+  
  C (115)cash ledger 现金分类账   Nt>wzPd)  
  C (116)cash limit 现金限额   Ke 5fe#  
  C (117)CCA 现时成本会计   bD: yu  
  C (118)center 中心   vX9B^W||x  
  C (119)changeover time 变更时间   5O7 x4bY  
  C (120)chartered entity 特许经济个体   | e&v;48  
  C (121)cheque 支票   BAJEn6f?  
  C (122)cheque register 支票登记薄   \!]Zq#*kH  
  C (123)coin analysis 零钱分类   ;|.~'':  
  C (124)classification 分类   ! u4'1jd[d  
  C (125)clock card 工时卡   8J5{}4s\f  
  C (126)code 代码   o<pb!]1  
  C (127)commitment accounting 承诺确认会计   yjq~O~  
  C (128)common cost 共同成本   N:_U2[V^d  
  C (129)company limited byguarantee 有限担保责任公司   { H\(H _X  
C (130)company limited shares 股份有限公司   =m+'orJ1  
  C (131)competitive position 竞争能力状况   SK>*t KY  
  C (132)concept 概念   i&%/]Nq  
  C (133)conglomerate 跨行业企业   NHL -ll-R  
  C (134)consistency concept 一致性概念   Q\!0V@$  
  C (135)consolidated accounts 合并报表   :(^, WOf  
  C (136)consolidation accounting 合并会计   Dej2-Y  
  C (137)consortium 财团   qaj~q(j~ C  
  C (138)contingency plan 应急计划   G"xa"hGF  
  C (139)contingent liabilities 或有负债   fw[Z7`\Q5  
  C (140)continuous operation 连续生产   qYwEPGa\  
  C (141)contra 抵消   m4 :|  
  C (142)contract cost 合同成本   xe=/T# %  
  C (143)contract costing 合同成本计算   b }^ylm  
  C (144)contribution 贡献毛益   XSw!_d  
  C (145)contribution centre 贡献中心   V~9s+>  
  C (146)contribution chart 贡献图   C2Pw;iK_t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   SF 7p/gG  
  C (148)contribution to salesration 贡献毛益对销售比率   52zD!(   
  C (149)control 控制   szDd!(&pv  
  C (150)control account 控制帐户   u>YC4&  
  C (151)control limits 控制限度   ~boTh   
  C (152)controllability concept 可控制概念   &4m\``//9  
  C (153)controllable cost 可控制成本   7*a']W{aJ  
  C (154)conversion cost 加工成本   App9um3:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2v;F@fUB.  
  C (156)corporate appraisal 公司评估   figCeJ!W4  
  C (157)corporate planning 公司计划   8}Qmhm`_j=  
  C (158)corporate social reporting 公司社会报告   @N?u{|R:d  
  C (159)corporation 股份公司   Z0(}doh  
  C (160)cost 成本   (B0tgg^jj,  
  C (161)cost account 成本帐户   H J8rb  
  C (162)cost accounting 成本会计   ~zcHpxO^W  
  C (163)cost accounting manual 成本手册   ^xpiNP!?a  
  C (164)cost accounts calendar 成本报表的日历时间   G(;C~kHX  
  C (165)cost adjustment 成本调整   nO{m2&r+  
  C (166)cost allocation 成本分配   Q&X#( 3&'  
  C (167)cost apportionment 成本分摊   7M#irCX  
  C (168)cost attribution 成本归属   ) vKZs:  
  C (169)cost audit 成本审计   5*n3*rbU:  
  C (170)cost behaviour 成本性态   k3w(KH @  
  C (171)cost benefit analysis 成本效益分析   ;mi+[`E  
  C (172)cost center 成本中心   JIA'3"C  
  C (173)cost driver 成本动因
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