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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 \(wn@/yP'  
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  1.audit   审计 \}n !yYh(  
  2.attestation   鉴证 pEJ#ad  
  3.credibility   可信赖程度 ho(5r5SNE  
  4.audit of financial statements 财务报表审计 ~}Kp  
  5.agreed-upon procedures 执行商定程序 <)=3XEcb  
  6.high levels of assurance 高水平保证 WNl&v]   
  7.compilation 编制 1+VY><=n  
  8.reliability 可靠性 Cb azwq  
  9.relevance 相关性 6MrZ6dz^  
  10.professional skepticism 职业谨慎 r=xTs,x x  
  11.objectivity 客观性 4|I7:~  
  12. professional competence 专业胜任能力 ;sm"\.jF  
  13.Senior/CPA-in-charge 项目经理 ?hP<@L6K  
  14.audit engagement letter 业务约定书 nmTm(?yE  
  15.recurring audit 连续审计 t*5z1T?  
  16.the client 委托人 EaJDz`T}  
  17.change CPA 更换注册会计 dw'<"+zO  
  18.the existing CPA 现任注册会计师 pE~9o 9  
  19.the successor CPA 后任注册会计师 z%++\.g_  
  20.the preceding CPA前任注册会计师 s0_-1VU  
  21.issue the audit report 出具审计报告 #_?426Wfs  
  22.expert 专家 XPGL3[w\V  
  23.the board of directors 董事会 cH+h=E=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (R9QBZP5  
  25.assess material misstatement risks评估重大错报风险 "``W6W-(  
  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 "u .)X3  
  27.a general knowledge of —— 初步了解―――的情况 ~%D^ Ga7  
  28.a more knowledge of—— 进一步了解的情况 `%KpTh  
  29.the prior year‘s working papers 以前年度工作底稿 ocb%&m ;i  
  30.minutes of meeting 会议纪要 $,xtif0  
  31.business risks 经营风险 x e"4u JO  
  32.appropriateness 适当性 c13vEn!c  
  33.accounting estimate 会计估计 /&S~+~]n  
  34.management representations 管理层声明 V:nMo2'hb  
  35.going concern assumption 持续经营假设 +,ZU TG  
  36.audit plan 审计计划 !C9ps]6  
  37.significant audit areas 重点审计领域 Ec7{B hH)  
  38.error 错误 c+}!yH$  
  39.fraud舞弊 e|2vb GQ  
  40.modified or additional procedures 修改或追加审计程序 vLi/'|7  
  41.misappropriation of assets 侵占资产 i*mZi4URN  
  42.transactions without substance 虚假交易 xl1L4R)6D  
  43.unusual pressures 异常压力 g&oc=f`  
  44.the suspected noncompliance 涉嫌存在违法行为 ;:#?~%7>  
  45.materialiy 重要性 HPu/. oE  
  46.exceed the materiality level 超过重要性水平 )*psDjZ7*  
  47.approach the materiality level 接近重要性水平 GoGohsj  
  48.an acceptably low level 可接受水平 {[YqGv=fF  
  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 BLl%D  
  50.misstatements or omissions 错报或漏报 Q#yu(  
  51.aggregate 总计 ,yB?~  
  52.subsequent events 期后事项 s$SU vo1J  
  53.adjust the financial statements 调整财务报表 &KOG[tv  
  54.perform additional audit procedures 实施追加的审计程序 !mpMa]G3  
  55.audit risk 审计风险 qK 9L+i  
  56.detection risk 检查风险 N(:EK  
  57.inappropriate audit opinion 不适当的审计意见 -D&.)N9ctQ  
  58.material misstatement 重大的错报 ! 0>!tW  
  59.tolerable misstatement 可容忍错报 .!7Fe)(x  
  60.the acceptable level of detection risk 可接受的检查风险 c<JM1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 J_y<0zF**  
  62.simall business 小规模企业 Cg]3(3   
  63.accounting system 会计系统 al3BWRq'f  
  64.test of control 控制测试 GY0XWUlC  
  65.walk-through test 穿行测试 {UV<=R,E  
  66.communication 沟通 ,T,B0  
  67.flow chart 流程图 K4h-4Qbn  
  68.reperformance of internal control 重新执行 FcA)RsMI*  
  69.audit evidence 审计证据 N+C%Z[gt[  
  70.substantive procedures 实质性程序 MHpL$g=5_  
  71.assertions 认定 P ],)  
  72.esistence 存在 v; N1'  
  73.occurrence 发生 i ECC@g@ a  
  74.completeness 完整性 ,Do$`yO+  
  75.rights and obligations 权利和义务 a`[?,W:q  
  76.valuation and allocation 计价和分摊 <ZHY3  
  77.cutoff 截止 Q*mMF@-:  
  78.accuracy 准确性 k@cZ"jYA  
  79.classification 分类 )$9C`d[  
  80.inspection 检查 4acP*LkkQ  
  81.supervision of counting 监盘 B4\:2hBq  
  82.observation 观察 <manv8*6  
  83.confirmation 函证 _4XoUE\\  
  84.computation 计算 t9$AvE#a!=  
  85.analytical procedures 分析程序 8vX*SrM  
  86.vouch 核对 m&8U4uHN  
  87.trace 追查 %(dV|,|v  
  88.audit sampling 审计抽样 f<s'prF  
  89.error 误差 k Nf!j  
  90.expected error 预期误差 t`Y1.]@U  
  91.population 总体 mhJOR'2  
  92.sampling risk 抽样风险 #Tg|aW$(*  
  93.non- sampling risk 非抽样风险 Y|x6g(b  
  94.sampling unit 抽样单位 YfrTvKX  
  95.statistical sampling 统计抽样 1S)0 23N  
  96.tolerable error 可容忍误差 npG+# z  
  97.the risk of under reliance 信赖不足风险 FgHB1x4;  
  98.the risk of over reliance 信赖过度风险 [# tT o;q  
  99.the risk of incorrect rejection 误拒风险 +lDGr/  
  100. the risk of incorrect acceptance 误受风险 om*tdG  
  101.working trial balance 试算平衡表 KOAz-h@6   
  102.index and cross-referencing 索引和交叉索引 T`RQUJO  
  103.cash receipt 现金收入 7Y @=x#  
  104.cash disbursement 现金支出 !5' 8a5  
  105.bank statement 银行对账单 UtG d/\:  
  106.bank reconciliation 银行存款余额调节表 dZ]\1""#H  
  107.balance sheet date 资产负债表日 :+gCO!9Y  
  108.net realizable value 可变现净值 1TD&&EC  
  109.storeroom 仓库 x`=5l`  
  110.sale invoice 销售发票 u%gm+NneK  
  111.price list 价目表 *`pec3"  
  112.positive confirmation request 积极式询证函 f-f\}G&G  
  113.negative confirmation request 消极式询证函 w'!}(Z5X?  
  114.purchase requisition 请购单 K9z_=c+  
  115.receiving report 验收报告 v^lm8/}NO  
  116.gross margin 毛利 9q0,K" x)  
  117.manufacturing overhead 制造费用 {7M4SC@p|  
  118.material requisition 领料单 }v(H E%~}  
  119.inventory-taking 存货盘点 (J,Oh  
  120.bond certificate 债券 5@%=LPV  
  121.stock certificate 股票 )8 N)Z~h  
  122.audit report 审计报告 \A~I>x  
  123.entity 被审计单位 ]a%\Q 2[c  
  124.addressee of the audit report 审计报告的收件人 R2H\ ;N  
  125.unqualified opinion 无保留意见 ]TTJrC:  
  126.qualified opinion 保留意见 J 1y2Qw$G  
  127.disclaimer of opinion 无法表示意见 WX[dM }L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   K~hlwjrt  
  A (2)absorbed overhead 已吸收制造费用 Q&U= jX  
  A (3)absorption costing 吸收成本计算 zk^7gx3x  
  A (4)account 账户,报表   BS<>gA R;/  
  A (5)accounting postulate 会计假设   yn ?U7`V  
  A (6)accounting series release 会计公告文件   ~E:/oV:4 >  
  A (7)accounting valuation 会计计价   ['N#aDh.?  
  A (8)account sale 承销清单 abk:_  
  A (9)accountability concept 经营责任概念   raI~BIfe  
  A (10)accountancy 会计职业   ?'$. -z:  
  A (11)accountant 会计师   BKP!+V/  
  A (12)accounting 会计   J<P/w%i2  
  A (13)agency cost 代理成本   :#!F 7u  
  A (14)accounting bases 会计基础   0,D9\ Ebd  
  A (15)accounting manual 会计手册   B& f~.UH  
  A (16)accounting period 会计期间   K?9H.#(  
  A (17)accounting policies 会计方针   xzf )_ <  
  A (18)accounting rate of return 会计报酬率   &MGgO\|6  
  A (19)accounting reference date 会计参照日   $, @ rKRY  
  A (20)accounting reference period 会计参照期间   O 9 Au =  
  A (21)accrual concept 应计概念   4#Nd;gM2  
  A (22)accrual expenses 应计费用   va*>q-QCr  
  A (23)acid test ration 速动比率(酸性测试比率)   K  v>#  
  A (24)acquisition 购置   MvjwP?J]  
  A (25)acquisition accounting 收购会计   P@T $6%~  
  A (26)activity based accounting 作业基础成本计算   I8pxo7(-  
  A (27)adjusting events 调整事项   H&K)q5~  
  A (28)administrative expenses 行政管理费   &WWO13\qd  
  A (29)advice note 发货通知   6`$z*C2{  
  A (30)amortization 摊销   M+&eh*:z:  
  A (31)analytical review 分析性检查   apWrcaj  
  A (32)annual equivalent cost 年度等量成本法   '`A67bdq)  
  A (33)annual report and accounts 年度报告和报表   8w@jUGsc  
  A (34)appraisal cost 检验成本   B(vz$QE,$r  
  A (35)appropriation account 盈余分配账户   ~|d?o5W  
  A (36)articles of association 公司章程细则   58gt*yVu  
  A (37)assets 资产   ~s ja^  
  A (38)assets cover 资产保障   nv|y@! (  
  A (39)asset value per share 每股资产价值   UtW3KvJ#=  
  A (40)associated company 联营公司   #(}_2 x5  
  A (41)attainable standard 可达标准   %RF   
!m.')\4<  
 A (42)attributable profit 可归属利润   AE@Rn (1.  
  A (43)audit 审计   ' xq5tRg>  
  A (44)audit report 审计报告   HQ#L |LN  
  A (45)auditing standards 审计准则   JU`'?b  
  A (46)authorized share capital 额定股本   5suSR;8  
  A (47)available hours 可用小时   $ G([#N<  
  A (48)avoidable costs 可避免成本 R$'nWzX#  
  B (49)back-to-back loan 易币贷款   mp$II?hZ*  
  B (50)backflush accounting 倒退成本计算   #+Gs{iXr  
  B (51)bad debts 坏帐   i*rv_G|(Zj  
  B (52)bad debts ratio 坏帐比率   y&|{x "  
  B (53)bank charges 银行手续费   Yy:sZJ  
  B (54)bank overdraft 银行透支   '`VO@a  
  B (55)bank reconciliation 银行存款调节表   T//+&Sk[  
  B (56)bank statement 银行对账单   "+"dALX{3K  
  B (57)bankruptcy 破产   .c K  
  B (58)basis of apportionment 分摊基础   Z`h_oK#y15  
  B (59)batch 批量   W${sD|d-  
  B (60)batch costing 分批成本计算   e/I{N0SR  
  B (61)beta factor B(市场)风险因素   8k}CR)3@C  
  B (62)bill 账单   5N }|VGN  
  B (63)bill of exchange 汇票   |&*rSp2iH  
  B (64)bill of landing 提单   #Yb9w3N  
  B (65)bill of materials 用料预计单   ?fwr:aP~  
  B (66)bill payable 应付票据   \nt'I;f  
  B (67)bill receivable 应收票据    ^*>no=A  
  B (68)bin card 存货记录卡   E*]L]vR  
  B (69)bonus 红利   Tfs9< k>G#  
  B (70)book-keeping 薄记   ]o[HH_`s@  
  B (71)Boston classification 波士顿分类   9K_HcLO%y  
  B (72)breakeven chart 保本图   C 5!6k1TcE  
  B (73)breakeven point 保本点   % ieAY-<"  
  B (74)breaking-down time 复位时间   ( I~X wP&  
  B (75)budget 预算   obk v ]~  
  B (76)budget center 预算中心   6EGEwx  
  B (77)budget cost allowance 预算成本折让   s0'U[]  
  B (78)budget manual 预算手册   : .eS|  
  B (79)budget period 预算期间   D#(Pg  
  B (80)budgetary control 预算控制   q"vT]=Y}:  
  B (81)budgeted capacity 预算生产能力   #!<s& f|O  
  B (82)burden 制造费用   PltPIu)F  
  B (83)business center 经营中心   dNmX<WXG  
  B (84)business entity 营业个体   ;L{y3CWT  
  B (85)business unit 经营单位   hRiGW_t  
 B (86)buy-out management 管理性购买产权   ITOGD  
  B (87)by-product 副产品 N^>g= Ub  
  C (88)called-up share capital 催缴股本   T3 /LUm  
  C (89)capacity 生产能力   K1yM'6 Zw  
  C (90)capacity ratios 生产能力比率   >@\-m  
  C (91)capital 资本   !kYmrj**  
  C (92)capital assets pricing model资本资产计价模式   0;`PHNBq  
  C (93)capital commitment 承诺资本   UzRF'<TWf  
  C (94)capital employed 已运用的资本   [IW7]Fv<F  
  C (95)capital expenditure 资本支出   7~g0{W>Zm  
  C (96)capital expenditureauthorization 资本支出核准   XBBRB<l)  
  C (97)capital expenditure control 资本支出控制   hj[g2S%X  
  C (98)capital expenditure proposal资本支出申请   .5zJ b Z9  
  C (99)capital funding planning 资本基金筹集计划   qTex\qP  
  C (100)capital gain 资本收益   b?^<';,5  
  C (101)capital investment appraisal资本投资评估   4 df1)<}U-  
  C (102)capital maintenance 资本保全   [C#pMLp,~  
  C (103)capital resource planning 资本资源计划   |8rJqtf +&  
  C (104)capital surplus 资本盈余   2^+"GCo  
  C (105)capital turnover 资本周转率   "R]K!GU U  
  C (106)card 记录卡   nhxl#   
  C (107)cash 现金    6<GWDO  
  C (108)cash account 现金账户   ;bbEd'  
  C (109)cash book 现金账薄   a&PZ7!PZv  
  C (110)cash cow 金牛产品   smNr%}_g  
  C (111)cash flow 现金流量   8gdOQ=a  
  C (112)cash discounted 现金贴现   A`8If  
  C (113)cash flow budget 现金流量预算   D~,R @7  
  C (114)cash flow statement 现金流量表   ld6@&34  
  C (115)cash ledger 现金分类账   ]YKWa"  
  C (116)cash limit 现金限额   `_ L|I s=n  
  C (117)CCA 现时成本会计    #pK)  
  C (118)center 中心   p*,mwKN:  
  C (119)changeover time 变更时间   R["7%|RV  
  C (120)chartered entity 特许经济个体   &c !-C_L 2  
  C (121)cheque 支票   n40Z  
  C (122)cheque register 支票登记薄    O@$i  
  C (123)coin analysis 零钱分类   K!mgh7Dx  
  C (124)classification 分类   "+60B0>sc  
  C (125)clock card 工时卡   lUz@Em  
  C (126)code 代码   7] Yd-vA  
  C (127)commitment accounting 承诺确认会计   }2 {#=Elh  
  C (128)common cost 共同成本   )$i3j 1[;  
  C (129)company limited byguarantee 有限担保责任公司   YKk%;U*  
C (130)company limited shares 股份有限公司   |F`'m":$m  
  C (131)competitive position 竞争能力状况   P& VI2k  
  C (132)concept 概念   ,%^0 4sl  
  C (133)conglomerate 跨行业企业   pQi -  
  C (134)consistency concept 一致性概念   .?TVBbc%5  
  C (135)consolidated accounts 合并报表   K} @:>;* 9  
  C (136)consolidation accounting 合并会计   /cn_ |DwN5  
  C (137)consortium 财团   HmKE>C/  
  C (138)contingency plan 应急计划   IU}`5+:m  
  C (139)contingent liabilities 或有负债   cPS pPx  
  C (140)continuous operation 连续生产   G_@H:4$3  
  C (141)contra 抵消   u8QX2|  
  C (142)contract cost 合同成本   ~]Jfg$'  
  C (143)contract costing 合同成本计算   3i1>EjML  
  C (144)contribution 贡献毛益   R!ij CF\  
  C (145)contribution centre 贡献中心   hGLBFe#3  
  C (146)contribution chart 贡献图   ljRR  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   MaM7u:kD#  
  C (148)contribution to salesration 贡献毛益对销售比率   @nK 08Kj-  
  C (149)control 控制   ' u~use"  
  C (150)control account 控制帐户   }^t?v*kcA  
  C (151)control limits 控制限度   ^q$sCt}  
  C (152)controllability concept 可控制概念   R<U < Y 'Y  
  C (153)controllable cost 可控制成本   Qpc>5p![3  
  C (154)conversion cost 加工成本   $I%]jAh6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &M0v/!%L  
  C (156)corporate appraisal 公司评估   [LK 9^/V  
  C (157)corporate planning 公司计划   z#b6 a P  
  C (158)corporate social reporting 公司社会报告   pe8MG(V  
  C (159)corporation 股份公司   z\, w$Ef+  
  C (160)cost 成本   ]2+(i  
  C (161)cost account 成本帐户   MG|NH0k  
  C (162)cost accounting 成本会计   FqySnrJQ  
  C (163)cost accounting manual 成本手册   b~-9u5.L1  
  C (164)cost accounts calendar 成本报表的日历时间   Wk?XlCj  
  C (165)cost adjustment 成本调整   U.\kAEJ  
  C (166)cost allocation 成本分配   <\u%ZB  
  C (167)cost apportionment 成本分摊   AiuF3`Xa  
  C (168)cost attribution 成本归属   Bs*s8}6  
  C (169)cost audit 成本审计   rQF%;  
  C (170)cost behaviour 成本性态   EW)]75o{QF  
  C (171)cost benefit analysis 成本效益分析   i*3'O:Gq  
  C (172)cost center 成本中心   /C"E*a  
  C (173)cost driver 成本动因
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