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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 QeDQ o  
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  1.audit   审计 c:3@[nF ~  
  2.attestation   鉴证 $7msL#E7  
  3.credibility   可信赖程度 UedvA9$&;  
  4.audit of financial statements 财务报表审计 Fl B, (Cm  
  5.agreed-upon procedures 执行商定程序 =Dh$yC-Zr  
  6.high levels of assurance 高水平保证 ls[Ls  
  7.compilation 编制 uo]Hi^r.l  
  8.reliability 可靠性 xN e_qO  
  9.relevance 相关性 hq5NQi` %  
  10.professional skepticism 职业谨慎 ~!8%_J_  
  11.objectivity 客观性 {z.[tvE8h  
  12. professional competence 专业胜任能力 8T8pAs0 p  
  13.Senior/CPA-in-charge 项目经理 LN@lrC7X  
  14.audit engagement letter 业务约定书 ]jHgo](%  
  15.recurring audit 连续审计  ]# Y|   
  16.the client 委托人 H;b8I  
  17.change CPA 更换注册会计 ^;0~6uBEJr  
  18.the existing CPA 现任注册会计师 jz {(q;  
  19.the successor CPA 后任注册会计师 JN{<oxI  
  20.the preceding CPA前任注册会计师 A8 \U CG  
  21.issue the audit report 出具审计报告  ?l6>6a7  
  22.expert 专家 HF*j`}  
  23.the board of directors 董事会 1 ;cv-W  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &_< VZS  
  25.assess material misstatement risks评估重大错报风险 &Pmc"9Rl  
  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 :*mA,2s  
  27.a general knowledge of —— 初步了解―――的情况 80{#bb  
  28.a more knowledge of—— 进一步了解的情况 P]!LN\[  
  29.the prior year‘s working papers 以前年度工作底稿 k)N2 +/  
  30.minutes of meeting 会议纪要 y3&Tv  
  31.business risks 经营风险 a"`g"ZRx  
  32.appropriateness 适当性 xDPQG`6  
  33.accounting estimate 会计估计 aDm-X r  
  34.management representations 管理层声明 (Wm/$P;  
  35.going concern assumption 持续经营假设 =?meO0]y  
  36.audit plan 审计计划 xB?S#5G}  
  37.significant audit areas 重点审计领域 YH /S2D  
  38.error 错误 AzHIp^  
  39.fraud舞弊 YWt" |  
  40.modified or additional procedures 修改或追加审计程序 Jo6~r-  
  41.misappropriation of assets 侵占资产 q`/amI0  
  42.transactions without substance 虚假交易 J>HLQP  
  43.unusual pressures 异常压力 tb-OKZq  
  44.the suspected noncompliance 涉嫌存在违法行为 L eG7x7n  
  45.materialiy 重要性 '_q: vj X  
  46.exceed the materiality level 超过重要性水平 uznoyj6g  
  47.approach the materiality level 接近重要性水平 *k3 d^9o#  
  48.an acceptably low level 可接受水平 '+ o:,6  
  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 xFsB?d  
  50.misstatements or omissions 错报或漏报 3e!3.$4M  
  51.aggregate 总计 5]4<!m  
  52.subsequent events 期后事项 tz\+'6NpOb  
  53.adjust the financial statements 调整财务报表 7h9fQ&y  
  54.perform additional audit procedures 实施追加的审计程序 ) xfc-Q  
  55.audit risk 审计风险 ]C}u- B746  
  56.detection risk 检查风险 E3CiZ4=5  
  57.inappropriate audit opinion 不适当的审计意见 z;fd#N:  
  58.material misstatement 重大的错报 /RA1d<~$q  
  59.tolerable misstatement 可容忍错报 ;kyL>mV{  
  60.the acceptable level of detection risk 可接受的检查风险 `nd#< w>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s${T*)S@G  
  62.simall business 小规模企业 ,xtK PA  
  63.accounting system 会计系统 :$SRG^7md  
  64.test of control 控制测试 %nDPM? aO  
  65.walk-through test 穿行测试 H6%!v1 u  
  66.communication 沟通 O?C-nw6kP  
  67.flow chart 流程图 z:ru68  
  68.reperformance of internal control 重新执行 D,}'E0  
  69.audit evidence 审计证据 }5o~R~H  
  70.substantive procedures 实质性程序 j=xtnIq  
  71.assertions 认定 lRF_ k  
  72.esistence 存在 -!C Y,'3  
  73.occurrence 发生 w- 0O j  
  74.completeness 完整性 #lBpln9  
  75.rights and obligations 权利和义务 :f?,]|]+-  
  76.valuation and allocation 计价和分摊 1K? & J2  
  77.cutoff 截止 C0t+Q  
  78.accuracy 准确性 g:.,} L  
  79.classification 分类 *f0. =?  
  80.inspection 检查 in=k:j,U0  
  81.supervision of counting 监盘 E&iWtwkz  
  82.observation 观察 (PsSE:r}+  
  83.confirmation 函证 eB<V%,%N#  
  84.computation 计算 o-Q]Dk1W  
  85.analytical procedures 分析程序  \pewbu5^  
  86.vouch 核对 rB.=f[aX[  
  87.trace 追查 !\&7oAs=I  
  88.audit sampling 审计抽样 h 0QYoDvbC  
  89.error 误差 G)tq/`zNw  
  90.expected error 预期误差 L5zG0mC8  
  91.population 总体 DSDl[;3O{s  
  92.sampling risk 抽样风险 %|D\j-~  
  93.non- sampling risk 非抽样风险 c5B_WqjJ  
  94.sampling unit 抽样单位 T}w*K[z $  
  95.statistical sampling 统计抽样 CD8JYiJ  
  96.tolerable error 可容忍误差 9?g]qy,1)  
  97.the risk of under reliance 信赖不足风险 "x:)$@  
  98.the risk of over reliance 信赖过度风险 -KIVnV=&m  
  99.the risk of incorrect rejection 误拒风险 j^aQ>(t(9  
  100. the risk of incorrect acceptance 误受风险 a! 0?L0_W&  
  101.working trial balance 试算平衡表 #5o hmp,u  
  102.index and cross-referencing 索引和交叉索引 skR, M=F~  
  103.cash receipt 现金收入 ZHiICh|et%  
  104.cash disbursement 现金支出 O)U$Ef  
  105.bank statement 银行对账单 RXx?/\~yd;  
  106.bank reconciliation 银行存款余额调节表 B(en5|  
  107.balance sheet date 资产负债表日 I7G\X#,iz  
  108.net realizable value 可变现净值 6wpND|cT  
  109.storeroom 仓库 ?G>5 D`V  
  110.sale invoice 销售发票 TN |{P  
  111.price list 价目表 YA;8uMqh;  
  112.positive confirmation request 积极式询证函 WnJLX ^;  
  113.negative confirmation request 消极式询证函  &aevR^f+  
  114.purchase requisition 请购单 f1]AfH#  
  115.receiving report 验收报告 zNsL^;uT  
  116.gross margin 毛利 DX%8. @  
  117.manufacturing overhead 制造费用 Ghq'k:K,  
  118.material requisition 领料单 +3o)L?:g  
  119.inventory-taking 存货盘点 !7 ZfT?&  
  120.bond certificate 债券 j6R{  
  121.stock certificate 股票 St7D.|  
  122.audit report 审计报告 k9_VhR|!  
  123.entity 被审计单位 ZB^4(F')H  
  124.addressee of the audit report 审计报告的收件人 wWOT*R_  
  125.unqualified opinion 无保留意见 ]:E! i^C`Z  
  126.qualified opinion 保留意见 #hE3~+ i  
  127.disclaimer of opinion 无法表示意见 QzFv ;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   soqNzdTB2  
  A (2)absorbed overhead 已吸收制造费用 P7 >C4rmQ  
  A (3)absorption costing 吸收成本计算 2;?wN`}5g=  
  A (4)account 账户,报表   S!I <m&Cgc  
  A (5)accounting postulate 会计假设   QnP?;  
  A (6)accounting series release 会计公告文件   o wpJ7S1~  
  A (7)accounting valuation 会计计价   0m+5Zn  
  A (8)account sale 承销清单 !{]v='   
  A (9)accountability concept 经营责任概念   d"d)<f   
  A (10)accountancy 会计职业   XM@-Y&c$A  
  A (11)accountant 会计师   yz2oS|0'  
  A (12)accounting 会计   bJ,=yB+0  
  A (13)agency cost 代理成本   y8~)/)l&  
  A (14)accounting bases 会计基础   h/ic-iH(>  
  A (15)accounting manual 会计手册   ;F5%X\ t-  
  A (16)accounting period 会计期间   klKt^h-  
  A (17)accounting policies 会计方针   l8Ox]%F  
  A (18)accounting rate of return 会计报酬率   DpAuI w7|  
  A (19)accounting reference date 会计参照日   %* 8QLI  
  A (20)accounting reference period 会计参照期间   }T6jQ:?@  
  A (21)accrual concept 应计概念   .KV?;{~q@  
  A (22)accrual expenses 应计费用   =Ur/v'm  
  A (23)acid test ration 速动比率(酸性测试比率)   X$<?:f-  
  A (24)acquisition 购置   }v{F9dv  
  A (25)acquisition accounting 收购会计   )xU70:X  
  A (26)activity based accounting 作业基础成本计算   (1R,   
  A (27)adjusting events 调整事项   &fWZ%C7|jC  
  A (28)administrative expenses 行政管理费   TQ F D  
  A (29)advice note 发货通知   LQ._?35r  
  A (30)amortization 摊销   . 2WZ b_ B  
  A (31)analytical review 分析性检查   u:k#1N n!  
  A (32)annual equivalent cost 年度等量成本法   f;*\y!|lg~  
  A (33)annual report and accounts 年度报告和报表   tfsG P]9$  
  A (34)appraisal cost 检验成本   qe0@tKim  
  A (35)appropriation account 盈余分配账户   }  ?  
  A (36)articles of association 公司章程细则   }x+{=%~N  
  A (37)assets 资产   h^4 oy^9  
  A (38)assets cover 资产保障   k0,~wn\#h  
  A (39)asset value per share 每股资产价值   sfH|sp  
  A (40)associated company 联营公司   7be?=c)+"  
  A (41)attainable standard 可达标准   \J6T:jeS,  
7dLPy[8";t  
 A (42)attributable profit 可归属利润   nHhg#wR  
  A (43)audit 审计   phTZUm i  
  A (44)audit report 审计报告   v/)dsSNZ0u  
  A (45)auditing standards 审计准则   yRAb HG,c  
  A (46)authorized share capital 额定股本   @$aCUJ/mE  
  A (47)available hours 可用小时   6SpkeXL  
  A (48)avoidable costs 可避免成本 NLj0\Pz|B  
  B (49)back-to-back loan 易币贷款   <I} k%q'  
  B (50)backflush accounting 倒退成本计算   $0WAhq  
  B (51)bad debts 坏帐   Pai{?<zGi  
  B (52)bad debts ratio 坏帐比率   }[1I_)  
  B (53)bank charges 银行手续费   ms~ mg:  
  B (54)bank overdraft 银行透支   45# `R%3  
  B (55)bank reconciliation 银行存款调节表   PR Y)hb;1  
  B (56)bank statement 银行对账单   c=7L)w:I  
  B (57)bankruptcy 破产   O32:j   
  B (58)basis of apportionment 分摊基础   ^<< Wqmx  
  B (59)batch 批量   ";Lpf]<  
  B (60)batch costing 分批成本计算   Qv8Z64#  
  B (61)beta factor B(市场)风险因素   <K)^MLgN  
  B (62)bill 账单   0 {w?u%'  
  B (63)bill of exchange 汇票   % Dy a-  
  B (64)bill of landing 提单   U,/>p=s  
  B (65)bill of materials 用料预计单   B1Xn <Wv  
  B (66)bill payable 应付票据   >XA#/K  
  B (67)bill receivable 应收票据   %lvSO/F+  
  B (68)bin card 存货记录卡   M6?*\ 9E  
  B (69)bonus 红利   XI pXP,Yy  
  B (70)book-keeping 薄记   n U/v(lN  
  B (71)Boston classification 波士顿分类   K2!KMhvQ  
  B (72)breakeven chart 保本图   2;A].5>l  
  B (73)breakeven point 保本点   &a O3N  
  B (74)breaking-down time 复位时间   & %1XYpA.0  
  B (75)budget 预算   ]zu" x9-`  
  B (76)budget center 预算中心   ($]y*| Obn  
  B (77)budget cost allowance 预算成本折让   T*z >A  
  B (78)budget manual 预算手册   Hl]3F^{  
  B (79)budget period 预算期间   .F9>|Xx[  
  B (80)budgetary control 预算控制   R}*e%EG/  
  B (81)budgeted capacity 预算生产能力   afH`<!  
  B (82)burden 制造费用   `_<K#AGAi  
  B (83)business center 经营中心   Riw#+#r]/  
  B (84)business entity 营业个体   >Efv?8$E\  
  B (85)business unit 经营单位   $/6.4" j  
 B (86)buy-out management 管理性购买产权   B;L~ hM  
  B (87)by-product 副产品 7` &K=( .  
  C (88)called-up share capital 催缴股本   Q[S""P.Z|  
  C (89)capacity 生产能力   ?DA,] aa-  
  C (90)capacity ratios 生产能力比率   8hGp?Ihu  
  C (91)capital 资本   J v'$6[?  
  C (92)capital assets pricing model资本资产计价模式   $T Wt[  
  C (93)capital commitment 承诺资本   F.K7w  
  C (94)capital employed 已运用的资本   Ly lw('zZ  
  C (95)capital expenditure 资本支出   kpcIU7|e  
  C (96)capital expenditureauthorization 资本支出核准   5|";L&`  
  C (97)capital expenditure control 资本支出控制   2?#IwT'  
  C (98)capital expenditure proposal资本支出申请   crUt8L-B4  
  C (99)capital funding planning 资本基金筹集计划   8I3"68c_a  
  C (100)capital gain 资本收益   36e !je  
  C (101)capital investment appraisal资本投资评估   B$sB1M0q  
  C (102)capital maintenance 资本保全   NFv9%$l-  
  C (103)capital resource planning 资本资源计划   \_qiUvPf\  
  C (104)capital surplus 资本盈余   \2@OS6LUe  
  C (105)capital turnover 资本周转率   r1 )Og  
  C (106)card 记录卡   '*|Wi}0R  
  C (107)cash 现金   XX#YiG4|J  
  C (108)cash account 现金账户   =.f]OWehu.  
  C (109)cash book 现金账薄   (pNA8i%=G  
  C (110)cash cow 金牛产品   ng^`s}?o  
  C (111)cash flow 现金流量   T dlF~ca|  
  C (112)cash discounted 现金贴现   s9?klJg  
  C (113)cash flow budget 现金流量预算   Tt<Ry'Z$3  
  C (114)cash flow statement 现金流量表   9U^jsb<St>  
  C (115)cash ledger 现金分类账   P'xq+Q  
  C (116)cash limit 现金限额   weYP^>gH'  
  C (117)CCA 现时成本会计   QG$LbuZ`  
  C (118)center 中心   s8Xort&   
  C (119)changeover time 变更时间   .A//Q|ot!  
  C (120)chartered entity 特许经济个体   I6ffp!^}Y  
  C (121)cheque 支票   /{#1w\  
  C (122)cheque register 支票登记薄   9K-=2hvv  
  C (123)coin analysis 零钱分类   @.6l^"L  
  C (124)classification 分类   Tl6%z9rY @  
  C (125)clock card 工时卡   VnAJOR7lrx  
  C (126)code 代码   -L}crQl.'c  
  C (127)commitment accounting 承诺确认会计   Y1vl,Yi  
  C (128)common cost 共同成本   :)_Ap{9J  
  C (129)company limited byguarantee 有限担保责任公司   ^&>(_I\w.6  
C (130)company limited shares 股份有限公司   (hEqh nnm`  
  C (131)competitive position 竞争能力状况   /:iO:g1  
  C (132)concept 概念   ]#z^G  
  C (133)conglomerate 跨行业企业   *"2TT})   
  C (134)consistency concept 一致性概念   v,#*%Gn`%  
  C (135)consolidated accounts 合并报表   >vF=}1_L  
  C (136)consolidation accounting 合并会计   r~N0P|Tq  
  C (137)consortium 财团   c&vY0/ [  
  C (138)contingency plan 应急计划   GSj04-T"  
  C (139)contingent liabilities 或有负债   ) ,1MR=  
  C (140)continuous operation 连续生产   c4E=qgP  
  C (141)contra 抵消   uU=O0?'zq  
  C (142)contract cost 合同成本   ()i8 Qepo}  
  C (143)contract costing 合同成本计算   OsAH!e  
  C (144)contribution 贡献毛益   YtI 2Vr/9  
  C (145)contribution centre 贡献中心   /"Ws3.p  
  C (146)contribution chart 贡献图   {B8W>>E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   gh>'O/9  
  C (148)contribution to salesration 贡献毛益对销售比率   M}MXR=X,  
  C (149)control 控制   $\h\, N$y  
  C (150)control account 控制帐户   r PWn  
  C (151)control limits 控制限度   {L^b['h@  
  C (152)controllability concept 可控制概念   fS+Ga1CsH  
  C (153)controllable cost 可控制成本   2A'!kd$2  
  C (154)conversion cost 加工成本   k\rzvo=U  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rw/WD(  
  C (156)corporate appraisal 公司评估   Vw0cf;  
  C (157)corporate planning 公司计划   H.cN(7LXm  
  C (158)corporate social reporting 公司社会报告   UT!gAU  
  C (159)corporation 股份公司   0 UdAF  
  C (160)cost 成本   N' [bA  
  C (161)cost account 成本帐户   )D?\ru H  
  C (162)cost accounting 成本会计   qP@d)XRQ  
  C (163)cost accounting manual 成本手册   <J" 7ufHSQ  
  C (164)cost accounts calendar 成本报表的日历时间   c]3% wL  
  C (165)cost adjustment 成本调整   DdJ>1504  
  C (166)cost allocation 成本分配   {YnR]|0&  
  C (167)cost apportionment 成本分摊    &0! f_  
  C (168)cost attribution 成本归属   zG)XB *c  
  C (169)cost audit 成本审计   G Xx7/X  
  C (170)cost behaviour 成本性态   %6rMS}  
  C (171)cost benefit analysis 成本效益分析   IO3`/R-  
  C (172)cost center 成本中心   /;>U0~K  
  C (173)cost driver 成本动因
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