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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 I3r")}P  
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  1.audit   审计 &Z!y>k%6  
  2.attestation   鉴证 Vj1V;dHv  
  3.credibility   可信赖程度 H Q[  
  4.audit of financial statements 财务报表审计 u$zRm(!RB  
  5.agreed-upon procedures 执行商定程序 Bsg^[~jWJu  
  6.high levels of assurance 高水平保证 ||TZ[l  
  7.compilation 编制 L'`Au/%S}  
  8.reliability 可靠性 qrj f  
  9.relevance 相关性 M=ag\1S&ZF  
  10.professional skepticism 职业谨慎 /U!B2%vq_  
  11.objectivity 客观性 2ib,33 Z  
  12. professional competence 专业胜任能力 XRQ1Uh6  
  13.Senior/CPA-in-charge 项目经理 G4'Ee5(o  
  14.audit engagement letter 业务约定书 _%Xp2`m  
  15.recurring audit 连续审计  8rlf9m  
  16.the client 委托人 *,:2O&P  
  17.change CPA 更换注册会计 <8? F\x@  
  18.the existing CPA 现任注册会计师 jVOq/o  
  19.the successor CPA 后任注册会计师 L>g6 9D !  
  20.the preceding CPA前任注册会计师 "K9[P :nw  
  21.issue the audit report 出具审计报告 J?dz>3Rhx9  
  22.expert 专家 oH v.EO  
  23.the board of directors 董事会 _w %:PnO  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0F_hXy@K  
  25.assess material misstatement risks评估重大错报风险 -Q5UT=^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 SDSP 4W5  
  27.a general knowledge of —— 初步了解―――的情况 .{?; #Cdn  
  28.a more knowledge of—— 进一步了解的情况 `EvO^L   
  29.the prior year‘s working papers 以前年度工作底稿 =L1%gQJJ&  
  30.minutes of meeting 会议纪要 toPFkc6`  
  31.business risks 经营风险 [:(O`#  
  32.appropriateness 适当性 4Y3@^8h&=  
  33.accounting estimate 会计估计 'WmjQsf  
  34.management representations 管理层声明 9ei'oZ  
  35.going concern assumption 持续经营假设 h`O$L_Z  
  36.audit plan 审计计划 TNN@G~@cm  
  37.significant audit areas 重点审计领域 a=y%+E'a '  
  38.error 错误 j r .{M  
  39.fraud舞弊 ''q;yKpaz  
  40.modified or additional procedures 修改或追加审计程序 3_boEYl0  
  41.misappropriation of assets 侵占资产 R=, pv'  
  42.transactions without substance 虚假交易 >d"\  
  43.unusual pressures 异常压力 6(htpT%J  
  44.the suspected noncompliance 涉嫌存在违法行为 \8\T TkVSq  
  45.materialiy 重要性 A['(@Bz#7~  
  46.exceed the materiality level 超过重要性水平 VSCKWYy  
  47.approach the materiality level 接近重要性水平 L>WxAeyu1K  
  48.an acceptably low level 可接受水平 |E$q S)y  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 RL]$"  
  50.misstatements or omissions 错报或漏报 "%dENK  
  51.aggregate 总计 Ez-AQ'  
  52.subsequent events 期后事项 b%"/8rK  
  53.adjust the financial statements 调整财务报表 !blGc$kC  
  54.perform additional audit procedures 实施追加的审计程序 vR5X  
  55.audit risk 审计风险 {&D$U'ye  
  56.detection risk 检查风险 K%/\XnCY  
  57.inappropriate audit opinion 不适当的审计意见 >j ].`T  
  58.material misstatement 重大的错报 hR2 R  
  59.tolerable misstatement 可容忍错报 ('j'>"1H  
  60.the acceptable level of detection risk 可接受的检查风险 <_*5BO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *0L3#. i  
  62.simall business 小规模企业 U Rq9:{  
  63.accounting system 会计系统 &dj/Dq@  
  64.test of control 控制测试 U61 LMH  
  65.walk-through test 穿行测试 %G6x\[,  
  66.communication 沟通 H=WB6~8)  
  67.flow chart 流程图 ;QCGl$8A  
  68.reperformance of internal control 重新执行 GyxLzrp  
  69.audit evidence 审计证据 E#tfCM6  
  70.substantive procedures 实质性程序 ~p{YuW[e  
  71.assertions 认定 !nsr( 7X2  
  72.esistence 存在 uX{g4#eG  
  73.occurrence 发生 4$N,|bt  
  74.completeness 完整性 ngd4PN>{4  
  75.rights and obligations 权利和义务 \}=W*xxB  
  76.valuation and allocation 计价和分摊 ds+2z=!!e  
  77.cutoff 截止 q%f90  
  78.accuracy 准确性 =c#mR" 1  
  79.classification 分类 =)i^E9  
  80.inspection 检查 %a0q|)Nrj  
  81.supervision of counting 监盘 6MU;9|&  
  82.observation 观察 +9t{ovF?L  
  83.confirmation 函证 .),9a ,  
  84.computation 计算 iny/K/5bf  
  85.analytical procedures 分析程序 |na9I6  
  86.vouch 核对 #_3-(H5u  
  87.trace 追查 Oo(xYy  
  88.audit sampling 审计抽样 gwg~4:W  
  89.error 误差 uP8 cW([  
  90.expected error 预期误差 g2LvojR  
  91.population 总体 GvA4.s,  
  92.sampling risk 抽样风险 XPt>klf  
  93.non- sampling risk 非抽样风险 H D$`ZV  
  94.sampling unit 抽样单位 t)k;5B`> &  
  95.statistical sampling 统计抽样 tId,Q>zH  
  96.tolerable error 可容忍误差 ,?%Y*?v  
  97.the risk of under reliance 信赖不足风险 TBF{@{.d  
  98.the risk of over reliance 信赖过度风险 "OkZ [E)  
  99.the risk of incorrect rejection 误拒风险 !rqs!-cCQ  
  100. the risk of incorrect acceptance 误受风险 Ly v"2P  
  101.working trial balance 试算平衡表 ?aTC+\=  
  102.index and cross-referencing 索引和交叉索引 @ZV>Cl@%2  
  103.cash receipt 现金收入 ga;t`5+d  
  104.cash disbursement 现金支出 m)6-D- &7  
  105.bank statement 银行对账单 X ) = -a  
  106.bank reconciliation 银行存款余额调节表 *(/b{!~  
  107.balance sheet date 资产负债表日 $}YN`:{  
  108.net realizable value 可变现净值 {Q]7!/>>  
  109.storeroom 仓库 Sw[*1C8  
  110.sale invoice 销售发票 Dp} $q`F[  
  111.price list 价目表 ci 22f w0  
  112.positive confirmation request 积极式询证函 J]48th0,  
  113.negative confirmation request 消极式询证函 9 v , y  
  114.purchase requisition 请购单 E J6|y'  
  115.receiving report 验收报告 5 6NDU>j$  
  116.gross margin 毛利 fbah~[5}  
  117.manufacturing overhead 制造费用 | ObA=[j  
  118.material requisition 领料单 }J\7IsM&  
  119.inventory-taking 存货盘点 %t:13eM  
  120.bond certificate 债券 (0?FZ.9%  
  121.stock certificate 股票 K3rsew n  
  122.audit report 审计报告 W7~OU(}[`  
  123.entity 被审计单位 7vGAuTfi/@  
  124.addressee of the audit report 审计报告的收件人 qCm%};yt  
  125.unqualified opinion 无保留意见 .)FFl  
  126.qualified opinion 保留意见 `VglE?M  
  127.disclaimer of opinion 无法表示意见 G(hnrRxn  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   iy_3#x5>  
  A (2)absorbed overhead 已吸收制造费用 a][T b0Ox  
  A (3)absorption costing 吸收成本计算 Ac +fL  
  A (4)account 账户,报表   ~"R;p}5 "  
  A (5)accounting postulate 会计假设   Zjc  0R   
  A (6)accounting series release 会计公告文件   y,<\d/YY@  
  A (7)accounting valuation 会计计价   \C1`F [d_  
  A (8)account sale 承销清单  .^rs VNG  
  A (9)accountability concept 经营责任概念   }72+i  
  A (10)accountancy 会计职业   6gq`V,  
  A (11)accountant 会计师   =}SC .E\  
  A (12)accounting 会计   5'(#Sf  
  A (13)agency cost 代理成本   ai4ro"H  
  A (14)accounting bases 会计基础   }:b) =fs  
  A (15)accounting manual 会计手册   OF! n}.O(  
  A (16)accounting period 会计期间   +6<g N[  
  A (17)accounting policies 会计方针   _]+ \ B  
  A (18)accounting rate of return 会计报酬率   N\hHu6  
  A (19)accounting reference date 会计参照日   P2U[PO  
  A (20)accounting reference period 会计参照期间   Nb>C5TjR  
  A (21)accrual concept 应计概念   vFgnbWxG  
  A (22)accrual expenses 应计费用   x$bCbg  
  A (23)acid test ration 速动比率(酸性测试比率)   !T]bz+   
  A (24)acquisition 购置   $1D>}5Ex  
  A (25)acquisition accounting 收购会计   (xBWxeL~  
  A (26)activity based accounting 作业基础成本计算   {8~xFYc:  
  A (27)adjusting events 调整事项   6bbzgULl  
  A (28)administrative expenses 行政管理费   a 0qDRB  
  A (29)advice note 发货通知   >>h0(G|  
  A (30)amortization 摊销   j5 W)9HW:  
  A (31)analytical review 分析性检查   G\r>3Ys  
  A (32)annual equivalent cost 年度等量成本法   QWwEfL  
  A (33)annual report and accounts 年度报告和报表   _w9 :([_  
  A (34)appraisal cost 检验成本   0VI[6t@  
  A (35)appropriation account 盈余分配账户   nqib`U@"  
  A (36)articles of association 公司章程细则   =l}XKl->  
  A (37)assets 资产   w"E.Va  
  A (38)assets cover 资产保障   D}pN sQ  
  A (39)asset value per share 每股资产价值   <\\,L@  
  A (40)associated company 联营公司   mS-{AK  
  A (41)attainable standard 可达标准   ? y^t  
p+{*&Hm5  
 A (42)attributable profit 可归属利润   &8Oy*'  
  A (43)audit 审计   >xm:?WR  
  A (44)audit report 审计报告   9m2Yrj93  
  A (45)auditing standards 审计准则   }& e#b]&:*  
  A (46)authorized share capital 额定股本   ,N2|P:x  
  A (47)available hours 可用小时   53?B.\  
  A (48)avoidable costs 可避免成本 zT _[pa)O`  
  B (49)back-to-back loan 易币贷款   roWg~U(S  
  B (50)backflush accounting 倒退成本计算   tt]ZGn*  
  B (51)bad debts 坏帐   _ n3"  
  B (52)bad debts ratio 坏帐比率   :*E#w"$,j  
  B (53)bank charges 银行手续费   1n+JHXR\  
  B (54)bank overdraft 银行透支   "@+r|x  
  B (55)bank reconciliation 银行存款调节表   .h>tef  
  B (56)bank statement 银行对账单   lRA!  
  B (57)bankruptcy 破产   X&bnyo P  
  B (58)basis of apportionment 分摊基础   J [ 4IO  
  B (59)batch 批量   L]Dl}z  
  B (60)batch costing 分批成本计算   Xx=c'j<  
  B (61)beta factor B(市场)风险因素   B pl(s +  
  B (62)bill 账单   ]`O??wN  
  B (63)bill of exchange 汇票   /Es&~Fn  
  B (64)bill of landing 提单   FTZaN1%`  
  B (65)bill of materials 用料预计单   Eza B}BLQ9  
  B (66)bill payable 应付票据   rtgu{m02  
  B (67)bill receivable 应收票据   xrC b29{  
  B (68)bin card 存货记录卡   D7(kkr:r  
  B (69)bonus 红利   <S`N9a  
  B (70)book-keeping 薄记   t(.xEl;Ma  
  B (71)Boston classification 波士顿分类   `]l*H3+hg  
  B (72)breakeven chart 保本图   g{$F;qbkO  
  B (73)breakeven point 保本点   Q.])En >i  
  B (74)breaking-down time 复位时间   hG%J:}  
  B (75)budget 预算   M}b[;/~  
  B (76)budget center 预算中心   lG!We'?  
  B (77)budget cost allowance 预算成本折让   LuUfdzH  
  B (78)budget manual 预算手册   VT`C<'   
  B (79)budget period 预算期间   *Z=:?4u  
  B (80)budgetary control 预算控制   t"L-9kCM  
  B (81)budgeted capacity 预算生产能力   P[bj {lo  
  B (82)burden 制造费用   q8e34Ly7  
  B (83)business center 经营中心   zXx)xIO  
  B (84)business entity 营业个体   j69 2M.A  
  B (85)business unit 经营单位   K trR+ :  
 B (86)buy-out management 管理性购买产权   M?zwXmTVW0  
  B (87)by-product 副产品 x $ oId{;  
  C (88)called-up share capital 催缴股本   }O7b&G:nW  
  C (89)capacity 生产能力   I~P]_D mM  
  C (90)capacity ratios 生产能力比率   W_P& ;)E  
  C (91)capital 资本   s.uV,E*wu  
  C (92)capital assets pricing model资本资产计价模式   xHY#"   
  C (93)capital commitment 承诺资本   ,Z6\%:/  
  C (94)capital employed 已运用的资本   zd+<1R;  
  C (95)capital expenditure 资本支出   1{7*0cv$iL  
  C (96)capital expenditureauthorization 资本支出核准   ;/]v mgl2  
  C (97)capital expenditure control 资本支出控制   g4 G?hv`R  
  C (98)capital expenditure proposal资本支出申请   \z>L,U  
  C (99)capital funding planning 资本基金筹集计划   q_ |YLs`  
  C (100)capital gain 资本收益   ('7qJkV  
  C (101)capital investment appraisal资本投资评估   GH!Lu\y\  
  C (102)capital maintenance 资本保全   } :8{z`4H  
  C (103)capital resource planning 资本资源计划   r @ IyK%  
  C (104)capital surplus 资本盈余   ct#3*]  
  C (105)capital turnover 资本周转率   AUvUk<a  
  C (106)card 记录卡   XAf,k&f3  
  C (107)cash 现金   Pn[R.u(l  
  C (108)cash account 现金账户   yG<`7v  
  C (109)cash book 现金账薄   %RF9R"t$  
  C (110)cash cow 金牛产品   BYBf`F)4  
  C (111)cash flow 现金流量   hs  m%o\  
  C (112)cash discounted 现金贴现   ZdjmZx%%  
  C (113)cash flow budget 现金流量预算   bx&?EUx+b  
  C (114)cash flow statement 现金流量表   XFU['BI  
  C (115)cash ledger 现金分类账   {"x8 q  
  C (116)cash limit 现金限额   K_X10/#b&  
  C (117)CCA 现时成本会计   a*gzVE7W#n  
  C (118)center 中心   ySk'#\d  
  C (119)changeover time 变更时间   W<AxctId  
  C (120)chartered entity 特许经济个体   xJ18M@" j  
  C (121)cheque 支票   AvS<b3EoN  
  C (122)cheque register 支票登记薄   N4JJA+  
  C (123)coin analysis 零钱分类   N-O"y3W}  
  C (124)classification 分类   &n)=OConge  
  C (125)clock card 工时卡   L)`SNN\ipR  
  C (126)code 代码   8 qY\T0  
  C (127)commitment accounting 承诺确认会计   vdLBf+Zi  
  C (128)common cost 共同成本   CtO`t5  
  C (129)company limited byguarantee 有限担保责任公司   <.yL&$9  
C (130)company limited shares 股份有限公司   !^:)zORYR  
  C (131)competitive position 竞争能力状况   @d]a#ypU  
  C (132)concept 概念   Y "RjMyQh  
  C (133)conglomerate 跨行业企业   9+o`/lk1  
  C (134)consistency concept 一致性概念   2MapB *  
  C (135)consolidated accounts 合并报表   `X06JTqf:  
  C (136)consolidation accounting 合并会计   RZ#~^5DiO  
  C (137)consortium 财团   '4""Gz  
  C (138)contingency plan 应急计划   `Z 3p( G  
  C (139)contingent liabilities 或有负债    ta\CZp  
  C (140)continuous operation 连续生产   X pH]CF  
  C (141)contra 抵消   MvLmEmKb}\  
  C (142)contract cost 合同成本   Pl}>  
  C (143)contract costing 合同成本计算   !\ckUMZ\  
  C (144)contribution 贡献毛益   */ ~_3  
  C (145)contribution centre 贡献中心   XDWR ]  
  C (146)contribution chart 贡献图   cy6lsJ"?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   XsVp7zk\  
  C (148)contribution to salesration 贡献毛益对销售比率   uFzvb0O`O  
  C (149)control 控制   e{"r3*  
  C (150)control account 控制帐户   {xzs{)9|Y4  
  C (151)control limits 控制限度   ~$O.KF:  
  C (152)controllability concept 可控制概念   ah (lH5r  
  C (153)controllable cost 可控制成本    !X5~!b^*  
  C (154)conversion cost 加工成本   OcBK n=8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /kLG/ry8l:  
  C (156)corporate appraisal 公司评估   ]26 Q*.1~  
  C (157)corporate planning 公司计划   ,W!v0*uxp&  
  C (158)corporate social reporting 公司社会报告   7vRFF@eq}  
  C (159)corporation 股份公司   E mUA38  
  C (160)cost 成本   VX!UT =;  
  C (161)cost account 成本帐户   cM= ? {W7~  
  C (162)cost accounting 成本会计   j~IX  
  C (163)cost accounting manual 成本手册   Ch~2w)HAA  
  C (164)cost accounts calendar 成本报表的日历时间   EPE9 HvN  
  C (165)cost adjustment 成本调整   P}AfXgr  
  C (166)cost allocation 成本分配   z)Is:LhS  
  C (167)cost apportionment 成本分摊   1m52vQSo3l  
  C (168)cost attribution 成本归属   e B$ S d  
  C (169)cost audit 成本审计   |N{?LKR %  
  C (170)cost behaviour 成本性态   bP4<q?FKcN  
  C (171)cost benefit analysis 成本效益分析   xzqgem`[\  
  C (172)cost center 成本中心   uTemAIp $u  
  C (173)cost driver 成本动因
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