论坛风格切换切换到宽版
  • 3559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
4}B9y3W:v  
F$Q( 2:w  
注会《审计》英语常用词汇 l ,0]iVJ  
;'!G?)PZ  
)+2GF0%  
  1.audit   审计 9j458Yd4*  
  2.attestation   鉴证 l v]TE"  
  3.credibility   可信赖程度 -E1b5i;f  
  4.audit of financial statements 财务报表审计 !K;\{/8  
  5.agreed-upon procedures 执行商定程序 %<%ef+*  
  6.high levels of assurance 高水平保证 X 10(oT  
  7.compilation 编制 gE^ {@^  
  8.reliability 可靠性 [>xwwm  
  9.relevance 相关性 c%Y%c2([  
  10.professional skepticism 职业谨慎 ,.Ac= "f  
  11.objectivity 客观性 ]8*#%^  
  12. professional competence 专业胜任能力 ]v7f9MC'\  
  13.Senior/CPA-in-charge 项目经理 <^+~? KDZM  
  14.audit engagement letter 业务约定书 "\bbe@  
  15.recurring audit 连续审计 :Rc>=)<7  
  16.the client 委托人 8"R; axeD  
  17.change CPA 更换注册会计 1t{h)fwi  
  18.the existing CPA 现任注册会计师 NDLk+n  
  19.the successor CPA 后任注册会计师 ,a&N1G.  
  20.the preceding CPA前任注册会计师 l@ vaupg  
  21.issue the audit report 出具审计报告 Ndq|Hkd  
  22.expert 专家 ,Z*Fo: q  
  23.the board of directors 董事会 VH1P C  
  24.knowledge of the entity‘ s business 了解被审计单位情况 q h;ahX~  
  25.assess material misstatement risks评估重大错报风险 3uO#/EbS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 BE/#=$wPjM  
  27.a general knowledge of —— 初步了解―――的情况 KWIH5* AM  
  28.a more knowledge of—— 进一步了解的情况 :lQl;Q -e  
  29.the prior year‘s working papers 以前年度工作底稿 [80jG+6  
  30.minutes of meeting 会议纪要 ehQ"<.sQ  
  31.business risks 经营风险 in_~,fd  
  32.appropriateness 适当性 CHp`4  
  33.accounting estimate 会计估计 nsWenf  
  34.management representations 管理层声明 .ky((  
  35.going concern assumption 持续经营假设 k@nx+fO}P  
  36.audit plan 审计计划 FHWzwi*u}  
  37.significant audit areas 重点审计领域 NBzyP)2 )  
  38.error 错误 M^I*;{w6i  
  39.fraud舞弊 cRBdIDIc  
  40.modified or additional procedures 修改或追加审计程序 x]|8  
  41.misappropriation of assets 侵占资产 6#P\DT  
  42.transactions without substance 虚假交易 S\2QZ[u  
  43.unusual pressures 异常压力 L|4kv  
  44.the suspected noncompliance 涉嫌存在违法行为 =)}m4,LA  
  45.materialiy 重要性 -:IG{3fnu  
  46.exceed the materiality level 超过重要性水平 z,/0e@B >  
  47.approach the materiality level 接近重要性水平 `WvNN>R  
  48.an acceptably low level 可接受水平 j&n][=PL  
  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 0MDdcjqw  
  50.misstatements or omissions 错报或漏报 @cNBY7=  
  51.aggregate 总计 ~_v?M%5i  
  52.subsequent events 期后事项 WJvD,VMz  
  53.adjust the financial statements 调整财务报表 *gRg--PY%  
  54.perform additional audit procedures 实施追加的审计程序 ??tyz4$;  
  55.audit risk 审计风险 =Ly7H7Q2  
  56.detection risk 检查风险 gIv :<EJ9  
  57.inappropriate audit opinion 不适当的审计意见 \,jrug<C$^  
  58.material misstatement 重大的错报 MJ^NRT0?b  
  59.tolerable misstatement 可容忍错报 , |SO'dG  
  60.the acceptable level of detection risk 可接受的检查风险  |/K+tH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6kH47Yc?  
  62.simall business 小规模企业 yGl (QLk  
  63.accounting system 会计系统 u=B_cA}:  
  64.test of control 控制测试 G!},jO*"  
  65.walk-through test 穿行测试 O H~X~n-Z  
  66.communication 沟通 (3z: ;  
  67.flow chart 流程图 @ @$=MSN  
  68.reperformance of internal control 重新执行 MK"PCE5^i6  
  69.audit evidence 审计证据 gbNPD*7g9  
  70.substantive procedures 实质性程序 q H&7Q{  
  71.assertions 认定 ldcYw@KQ  
  72.esistence 存在 3\FPW1$i|[  
  73.occurrence 发生 D )z'FOaI  
  74.completeness 完整性 [OFg (R-  
  75.rights and obligations 权利和义务 Iw(2D(se  
  76.valuation and allocation 计价和分摊 3vTX2e.w  
  77.cutoff 截止 |0:&d w?*!  
  78.accuracy 准确性 .m_yx{FZ=  
  79.classification 分类 ?Pz:H/ $  
  80.inspection 检查 V&4)B &W  
  81.supervision of counting 监盘 UEmNT9V  
  82.observation 观察 F, {M!dL  
  83.confirmation 函证 \zA$|) x  
  84.computation 计算 N\b%+vR  
  85.analytical procedures 分析程序 a x1  
  86.vouch 核对 "<b~pfCOQk  
  87.trace 追查 =&?}qa(P  
  88.audit sampling 审计抽样 | ZBv;BW  
  89.error 误差 q)R&npP7  
  90.expected error 预期误差 T-|SBNFw;  
  91.population 总体 2b+cz  
  92.sampling risk 抽样风险  Qj(q)!Ku  
  93.non- sampling risk 非抽样风险 >QRpRHtb  
  94.sampling unit 抽样单位 :@KU_U)\  
  95.statistical sampling 统计抽样 B6r~4=w_  
  96.tolerable error 可容忍误差 vU Bk oC2Q  
  97.the risk of under reliance 信赖不足风险 ^S!^$d*  
  98.the risk of over reliance 信赖过度风险 U085qKyCw  
  99.the risk of incorrect rejection 误拒风险 ^44AE5TO  
  100. the risk of incorrect acceptance 误受风险 m#Rgelhk.  
  101.working trial balance 试算平衡表 Wj2 ]1A  
  102.index and cross-referencing 索引和交叉索引 5sui*WH  
  103.cash receipt 现金收入 +jD?h-]  
  104.cash disbursement 现金支出 ($:s}_<>s  
  105.bank statement 银行对账单 $7~ k#_#PC  
  106.bank reconciliation 银行存款余额调节表 ?, e7v.b  
  107.balance sheet date 资产负债表日 QUd`({/@:  
  108.net realizable value 可变现净值 Z#.J>_u )  
  109.storeroom 仓库 ,aS6|~ac4  
  110.sale invoice 销售发票 :3F&NsgHH  
  111.price list 价目表 [O*5\&6  
  112.positive confirmation request 积极式询证函 g/ONr,l`-  
  113.negative confirmation request 消极式询证函 n1K"VjZk  
  114.purchase requisition 请购单 O-- "\4  
  115.receiving report 验收报告 [FLRrTcE  
  116.gross margin 毛利 A `\2]t$z  
  117.manufacturing overhead 制造费用 HU ]Yv+3   
  118.material requisition 领料单 GKdQ   
  119.inventory-taking 存货盘点 HHu|X`tc  
  120.bond certificate 债券 %RA8M- d  
  121.stock certificate 股票 bTB/M=M  
  122.audit report 审计报告 d U n+?  
  123.entity 被审计单位 9`4mvK/@  
  124.addressee of the audit report 审计报告的收件人 b['Jr% "O  
  125.unqualified opinion 无保留意见 +=#sa m*i  
  126.qualified opinion 保留意见 Fy^*@&  
  127.disclaimer of opinion 无法表示意见 `` (D01<  
  128.adverse opinion 否定意见
i/;Ql, gm  
y7aBF13Kl  
A (1)ABC 作业基础成本计算   nxH=Ut7{  
  A (2)absorbed overhead 已吸收制造费用 ]S+NH[g+  
  A (3)absorption costing 吸收成本计算 #JVw`=P  
  A (4)account 账户,报表   lN$#lyy  
  A (5)accounting postulate 会计假设   &~oBJar  
  A (6)accounting series release 会计公告文件   6|gC##T  
  A (7)accounting valuation 会计计价   3' WJx=0?  
  A (8)account sale 承销清单 [#S[= %  
  A (9)accountability concept 经营责任概念   n'a=@/  
  A (10)accountancy 会计职业   ^(7<L<H  
  A (11)accountant 会计师   <PL94  
  A (12)accounting 会计   &r s+x<  
  A (13)agency cost 代理成本   Xy[O  
  A (14)accounting bases 会计基础   EJ7}h?a]U_  
  A (15)accounting manual 会计手册   0<"4W:  
  A (16)accounting period 会计期间   0Q>f,}W%>  
  A (17)accounting policies 会计方针   p^PAbCP'|3  
  A (18)accounting rate of return 会计报酬率   b4%sOn,  
  A (19)accounting reference date 会计参照日   @R% n &  
  A (20)accounting reference period 会计参照期间   b*w izd  
  A (21)accrual concept 应计概念   A?[06R5E#  
  A (22)accrual expenses 应计费用   SYkLia(Ty  
  A (23)acid test ration 速动比率(酸性测试比率)   sd|5oz )  
  A (24)acquisition 购置   KSsv~!3Yf  
  A (25)acquisition accounting 收购会计   QiBo]`)%  
  A (26)activity based accounting 作业基础成本计算   ?HT +| !4p  
  A (27)adjusting events 调整事项   5e tbJk  
  A (28)administrative expenses 行政管理费   Wt=QCu tt  
  A (29)advice note 发货通知   2 LS03 27  
  A (30)amortization 摊销   AA[(rw  
  A (31)analytical review 分析性检查   4D(5WJ&  
  A (32)annual equivalent cost 年度等量成本法   yn=BO`sgW  
  A (33)annual report and accounts 年度报告和报表   LbX>@2(&  
  A (34)appraisal cost 检验成本   @H%)!f]zWt  
  A (35)appropriation account 盈余分配账户   E`68Z/%  
  A (36)articles of association 公司章程细则   07pASZ;~  
  A (37)assets 资产   B3 fKb#T  
  A (38)assets cover 资产保障   ,z A 9*  
  A (39)asset value per share 每股资产价值   ._2#89V  
  A (40)associated company 联营公司   n/$1&x1  
  A (41)attainable standard 可达标准   qRk&bF/  
=.19 7)e  
 A (42)attributable profit 可归属利润   nn'a` N  
  A (43)audit 审计   [Q(FBoI|  
  A (44)audit report 审计报告   8w-2Q  
  A (45)auditing standards 审计准则   1.p2{  
  A (46)authorized share capital 额定股本   jI})\5<R  
  A (47)available hours 可用小时   h/` ]=kCl  
  A (48)avoidable costs 可避免成本 }6zo1"  
  B (49)back-to-back loan 易币贷款   {')L*  
  B (50)backflush accounting 倒退成本计算   zJC!M eN  
  B (51)bad debts 坏帐   M\4pTcz{  
  B (52)bad debts ratio 坏帐比率   AAbI+L0m{  
  B (53)bank charges 银行手续费   Cu*+E%P9`  
  B (54)bank overdraft 银行透支   _}8hE v  
  B (55)bank reconciliation 银行存款调节表   37C'knW  
  B (56)bank statement 银行对账单   i=Nq`BoQf  
  B (57)bankruptcy 破产   (I(?oCQ  
  B (58)basis of apportionment 分摊基础   H?-Byi  
  B (59)batch 批量   $7k"?M_  
  B (60)batch costing 分批成本计算   8%C7!l q  
  B (61)beta factor B(市场)风险因素   @PH`Wn #S  
  B (62)bill 账单   Da.eVU;  
  B (63)bill of exchange 汇票   KZ8 Hp=s  
  B (64)bill of landing 提单   er<yB#/;-  
  B (65)bill of materials 用料预计单   (>~:1  
  B (66)bill payable 应付票据   }_,\yC9F  
  B (67)bill receivable 应收票据   |qUi9#NUo  
  B (68)bin card 存货记录卡   wm1`<r^ M.  
  B (69)bonus 红利   Y~ku?/"6T  
  B (70)book-keeping 薄记   ]O}TK^%  
  B (71)Boston classification 波士顿分类   "cJ))v-'  
  B (72)breakeven chart 保本图   >9-$E?Mt  
  B (73)breakeven point 保本点   Vr/UY79  
  B (74)breaking-down time 复位时间   9i9'Rd`g  
  B (75)budget 预算   G;RFY!o  
  B (76)budget center 预算中心   v)+E!"R3.  
  B (77)budget cost allowance 预算成本折让   <Wd#HKIG>l  
  B (78)budget manual 预算手册   8PKUg "p  
  B (79)budget period 预算期间   ANIx0*Yl(  
  B (80)budgetary control 预算控制   c5 ^CWk K  
  B (81)budgeted capacity 预算生产能力   ^/'zU,  
  B (82)burden 制造费用   h J~Na\?w  
  B (83)business center 经营中心   eyM<#3\\S  
  B (84)business entity 营业个体   /\7E&n:)2  
  B (85)business unit 经营单位   2A>s a3\  
 B (86)buy-out management 管理性购买产权   CjFnE   
  B (87)by-product 副产品 *A<vrkHz  
  C (88)called-up share capital 催缴股本   *'?aXS -'r  
  C (89)capacity 生产能力   G_ -8*.  
  C (90)capacity ratios 生产能力比率   CG[2  
  C (91)capital 资本   gc<w nm|  
  C (92)capital assets pricing model资本资产计价模式   w.7p D  
  C (93)capital commitment 承诺资本   '{>R-}o[3  
  C (94)capital employed 已运用的资本   =6.4  
  C (95)capital expenditure 资本支出   zD"n7;  
  C (96)capital expenditureauthorization 资本支出核准   L0lqm0h  
  C (97)capital expenditure control 资本支出控制   + *xi&|%  
  C (98)capital expenditure proposal资本支出申请   .ei5+?V<i  
  C (99)capital funding planning 资本基金筹集计划   RIm8PV;N  
  C (100)capital gain 资本收益   ` x|=vu-  
  C (101)capital investment appraisal资本投资评估   zf4\V F  
  C (102)capital maintenance 资本保全   %XC3V7  
  C (103)capital resource planning 资本资源计划   )6!ji]c N  
  C (104)capital surplus 资本盈余   *F:)S"3_~e  
  C (105)capital turnover 资本周转率   T]_]{%z  
  C (106)card 记录卡   4Tdp;n\F  
  C (107)cash 现金   s(.H"_ a  
  C (108)cash account 现金账户   DXI{ jalL  
  C (109)cash book 现金账薄   !B*l'OJw  
  C (110)cash cow 金牛产品   gJ=y7yX  
  C (111)cash flow 现金流量   'w$jVX/  
  C (112)cash discounted 现金贴现   MlKSjKl" !  
  C (113)cash flow budget 现金流量预算   C0K0c6A (4  
  C (114)cash flow statement 现金流量表   ;_~9".'<d  
  C (115)cash ledger 现金分类账   7oy }<9  
  C (116)cash limit 现金限额   TSKT6_IJw  
  C (117)CCA 现时成本会计   {D$5M/$  
  C (118)center 中心   @sdH B ./  
  C (119)changeover time 变更时间   Ndz'^c  
  C (120)chartered entity 特许经济个体   =w5]o@  
  C (121)cheque 支票   -F$v`|(O+  
  C (122)cheque register 支票登记薄   1IPRI<1U  
  C (123)coin analysis 零钱分类   pw.K,?kYr  
  C (124)classification 分类   [4 v1 N  
  C (125)clock card 工时卡   iSP}kM}  
  C (126)code 代码   :<P3fW  
  C (127)commitment accounting 承诺确认会计   1w!O&kn  
  C (128)common cost 共同成本   C~-.zQ $  
  C (129)company limited byguarantee 有限担保责任公司   $P h#pM(  
C (130)company limited shares 股份有限公司   Tlm::S   
  C (131)competitive position 竞争能力状况   0-Ga2Go9  
  C (132)concept 概念   &cp `? k  
  C (133)conglomerate 跨行业企业   hLICu[LC?  
  C (134)consistency concept 一致性概念   LrH"d  
  C (135)consolidated accounts 合并报表   Zmc"  
  C (136)consolidation accounting 合并会计   HO_!/4hrU  
  C (137)consortium 财团   "wR1=&gk  
  C (138)contingency plan 应急计划   QOR92}yC  
  C (139)contingent liabilities 或有负债   207FD  
  C (140)continuous operation 连续生产   #&}j'oD|N  
  C (141)contra 抵消   >ZwDcuJ~Lz  
  C (142)contract cost 合同成本   8n,/hY>w  
  C (143)contract costing 合同成本计算   o~{rZ~  
  C (144)contribution 贡献毛益   K>vi9,4/ks  
  C (145)contribution centre 贡献中心   U#G<cV79  
  C (146)contribution chart 贡献图   .% 79(r^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {)n@Rq\=v  
  C (148)contribution to salesration 贡献毛益对销售比率   tc0(G~.N  
  C (149)control 控制   F};T<#  
  C (150)control account 控制帐户   9$#@Oe8*  
  C (151)control limits 控制限度   o1Krp '*  
  C (152)controllability concept 可控制概念   zRMz8 IC.  
  C (153)controllable cost 可控制成本   &n'@L9v81  
  C (154)conversion cost 加工成本   0j :u.x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <U y $b4h  
  C (156)corporate appraisal 公司评估   D>-srzw  
  C (157)corporate planning 公司计划   f>iDq C4  
  C (158)corporate social reporting 公司社会报告   =o:1Rc7J  
  C (159)corporation 股份公司   '2Lx>nByk  
  C (160)cost 成本   (?x R<]~g*  
  C (161)cost account 成本帐户   USg,=YM  
  C (162)cost accounting 成本会计   &`IJ55Z-)  
  C (163)cost accounting manual 成本手册   " ?Ux\)*  
  C (164)cost accounts calendar 成本报表的日历时间   P=aYwmC  
  C (165)cost adjustment 成本调整   SyI\ ulmL  
  C (166)cost allocation 成本分配   )UtK9;@"  
  C (167)cost apportionment 成本分摊   if?X^j0  
  C (168)cost attribution 成本归属   PA*1]i#2M=  
  C (169)cost audit 成本审计   t$&'mJ_-w  
  C (170)cost behaviour 成本性态   }9V0Cu1  
  C (171)cost benefit analysis 成本效益分析   ;$67GK  
  C (172)cost center 成本中心   <@$+uZt+  
  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