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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 \:\rkc9LI  
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  1.audit   审计 }^^X-_XT  
  2.attestation   鉴证 [L"(flY(E  
  3.credibility   可信赖程度 a&p|>,WS  
  4.audit of financial statements 财务报表审计 :}v&TQ  
  5.agreed-upon procedures 执行商定程序 frk(2C8T  
  6.high levels of assurance 高水平保证 Q\Fgc ;.U  
  7.compilation 编制 &hEtVkK  
  8.reliability 可靠性 Je[wGF:%:$  
  9.relevance 相关性 B3]q*ERAo  
  10.professional skepticism 职业谨慎 a8FC#kfq  
  11.objectivity 客观性 egxh  
  12. professional competence 专业胜任能力 u!];RHOp|  
  13.Senior/CPA-in-charge 项目经理 lh&Q{t(+8  
  14.audit engagement letter 业务约定书 I8)x 0)Lx  
  15.recurring audit 连续审计 (qnzz!s  
  16.the client 委托人 34Q l7LQp[  
  17.change CPA 更换注册会计 &[}b HX /  
  18.the existing CPA 现任注册会计师 @S yGj#  
  19.the successor CPA 后任注册会计师 {Tl5,CAz  
  20.the preceding CPA前任注册会计师 lO9ML-8C1  
  21.issue the audit report 出具审计报告 VlXUrJ9&  
  22.expert 专家 X<m#:0iD  
  23.the board of directors 董事会 +dcB h Dq  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )'KkO$^&  
  25.assess material misstatement risks评估重大错报风险 /\hybx'  
  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 (4L XoNT  
  27.a general knowledge of —— 初步了解―――的情况 Lf{9=;  
  28.a more knowledge of—— 进一步了解的情况 h W6og)x  
  29.the prior year‘s working papers 以前年度工作底稿 0 Ji>dr n  
  30.minutes of meeting 会议纪要 K>Dn#"{Y  
  31.business risks 经营风险 Fx*iAH\e  
  32.appropriateness 适当性 >}%  
  33.accounting estimate 会计估计 1~Zmc1]  
  34.management representations 管理层声明 0qqk:h  
  35.going concern assumption 持续经营假设 +hI:5(_  
  36.audit plan 审计计划 bf|s=,D  
  37.significant audit areas 重点审计领域 A'HFpsa  
  38.error 错误 N?TXPY  
  39.fraud舞弊 $014/IB  
  40.modified or additional procedures 修改或追加审计程序 -/Pg[Lx7Pb  
  41.misappropriation of assets 侵占资产 Z1 %"w*U  
  42.transactions without substance 虚假交易 A}v! vVg  
  43.unusual pressures 异常压力 _ ]@   
  44.the suspected noncompliance 涉嫌存在违法行为 U}<5%"!;  
  45.materialiy 重要性 ZgK[,<2  
  46.exceed the materiality level 超过重要性水平 &#^^UT(nj  
  47.approach the materiality level 接近重要性水平 (`\ DDJ[  
  48.an acceptably low level 可接受水平 %wWJVq}jx  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 @&p:J0hbp  
  50.misstatements or omissions 错报或漏报 #$ 2 {l,>  
  51.aggregate 总计 Zvz Zs  
  52.subsequent events 期后事项 4u- mE  
  53.adjust the financial statements 调整财务报表 ~(OG3`W!  
  54.perform additional audit procedures 实施追加的审计程序 Oo^kV:.)  
  55.audit risk 审计风险 9+H C!Uot  
  56.detection risk 检查风险 Ut.%=o;&[  
  57.inappropriate audit opinion 不适当的审计意见 i x2V?\  
  58.material misstatement 重大的错报 .}!"J`{ W  
  59.tolerable misstatement 可容忍错报 q{T [|(!  
  60.the acceptable level of detection risk 可接受的检查风险 uF,F<%d  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sG{fxha  
  62.simall business 小规模企业 Cw6\'p%l-\  
  63.accounting system 会计系统 -5vg"|ia,  
  64.test of control 控制测试 .8Eh[yiln  
  65.walk-through test 穿行测试 hOZ:r =%  
  66.communication 沟通 g>` k9`  
  67.flow chart 流程图 mq 0d ea  
  68.reperformance of internal control 重新执行 )E9[=4+*C$  
  69.audit evidence 审计证据 s^f7w  
  70.substantive procedures 实质性程序 !\|_,pSB  
  71.assertions 认定 o;#:%  
  72.esistence 存在 |H-%F?<{  
  73.occurrence 发生 |i_+b@Lul  
  74.completeness 完整性 {txW>rZX  
  75.rights and obligations 权利和义务 j.=&qYc0"  
  76.valuation and allocation 计价和分摊 >7g #e,d   
  77.cutoff 截止 e}lF#$  
  78.accuracy 准确性 pmda9V4  
  79.classification 分类 eX)'C>4W  
  80.inspection 检查 \f~m6j$D_  
  81.supervision of counting 监盘 >b\{y}[  
  82.observation 观察 NM FgCL  
  83.confirmation 函证 u@&e{w~0  
  84.computation 计算 ;wGoEN  
  85.analytical procedures 分析程序 U{1%ldOJ%  
  86.vouch 核对 7R5m|h`M  
  87.trace 追查 /q1k)4?E  
  88.audit sampling 审计抽样 {Kh^)oYdd  
  89.error 误差 B&fH FyK1n  
  90.expected error 预期误差 X$r5KJU  
  91.population 总体 qwhDv+o  
  92.sampling risk 抽样风险 5Z;iK(>IX  
  93.non- sampling risk 非抽样风险 |L9p.q  
  94.sampling unit 抽样单位 K HyVI6N[  
  95.statistical sampling 统计抽样 S\76`Ot  
  96.tolerable error 可容忍误差 ,~Y[XazT  
  97.the risk of under reliance 信赖不足风险 Cb4.N 8  
  98.the risk of over reliance 信赖过度风险 ql/K$#u  
  99.the risk of incorrect rejection 误拒风险 {CH5`&  
  100. the risk of incorrect acceptance 误受风险 / R -1s  
  101.working trial balance 试算平衡表 ._%8H  
  102.index and cross-referencing 索引和交叉索引 M!i["($_  
  103.cash receipt 现金收入 &/m0N\n?  
  104.cash disbursement 现金支出 u.yYE,9  
  105.bank statement 银行对账单 w{8O$4 w  
  106.bank reconciliation 银行存款余额调节表 SI`ems{1>c  
  107.balance sheet date 资产负债表日 O0l1AX"  
  108.net realizable value 可变现净值 8| JPQDS7  
  109.storeroom 仓库 f;D(X/"f]  
  110.sale invoice 销售发票 hZIbN9)8A  
  111.price list 价目表 ]hMs:$}  
  112.positive confirmation request 积极式询证函 h 8<s(WR  
  113.negative confirmation request 消极式询证函 SA{noM  
  114.purchase requisition 请购单 t $m:  
  115.receiving report 验收报告 =W*Ro+wWb  
  116.gross margin 毛利 /np05XhEa  
  117.manufacturing overhead 制造费用 OYyF*F&S[  
  118.material requisition 领料单 [L>mrHqG  
  119.inventory-taking 存货盘点 /9b+I/xY"  
  120.bond certificate 债券 ]qb>O:T  
  121.stock certificate 股票 n\GN}?4  
  122.audit report 审计报告 `\beQ(g  
  123.entity 被审计单位 ]FNe&o1zX  
  124.addressee of the audit report 审计报告的收件人 0VnRtLnqI  
  125.unqualified opinion 无保留意见 :W.pD:/=v  
  126.qualified opinion 保留意见 ?%cZO "  
  127.disclaimer of opinion 无法表示意见 8\F|{vt#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   btOx\y}  
  A (2)absorbed overhead 已吸收制造费用 lT?Vt`==~M  
  A (3)absorption costing 吸收成本计算 .PD_Vv>C/>  
  A (4)account 账户,报表   _BEDQb{"|  
  A (5)accounting postulate 会计假设   Py`7)S  
  A (6)accounting series release 会计公告文件   o\<JG?P  
  A (7)accounting valuation 会计计价   U:AB%gr[  
  A (8)account sale 承销清单 5d;(D i5z  
  A (9)accountability concept 经营责任概念   v4]#Nc$~T  
  A (10)accountancy 会计职业   ], IQ~  
  A (11)accountant 会计师   CZ!gu Y=  
  A (12)accounting 会计   .unlr_eA  
  A (13)agency cost 代理成本   +TW,!.NBG  
  A (14)accounting bases 会计基础   mGpBj9jr1  
  A (15)accounting manual 会计手册   mg< v9#  
  A (16)accounting period 会计期间   ,Yn$X  
  A (17)accounting policies 会计方针   C1#f/o->  
  A (18)accounting rate of return 会计报酬率   a51}~V1  
  A (19)accounting reference date 会计参照日   Z,-J tl  
  A (20)accounting reference period 会计参照期间   ta@f NS4  
  A (21)accrual concept 应计概念   $azK M,<q  
  A (22)accrual expenses 应计费用   bzaweA H  
  A (23)acid test ration 速动比率(酸性测试比率)   Jt:)(&-t   
  A (24)acquisition 购置   8%`h:fE  
  A (25)acquisition accounting 收购会计   z5_jx&^Z  
  A (26)activity based accounting 作业基础成本计算   BXNC(^  
  A (27)adjusting events 调整事项   HJ!!"  
  A (28)administrative expenses 行政管理费   \=[38?QOY  
  A (29)advice note 发货通知   %(S!/(LWW  
  A (30)amortization 摊销   th{ie2$  
  A (31)analytical review 分析性检查   nf-6[dg  
  A (32)annual equivalent cost 年度等量成本法   _aU :[v*!  
  A (33)annual report and accounts 年度报告和报表   Y=i_2R2e2  
  A (34)appraisal cost 检验成本   iA|n\a~ny,  
  A (35)appropriation account 盈余分配账户   6FX]b4  
  A (36)articles of association 公司章程细则   g* -}9~  
  A (37)assets 资产   Uw?25+[b  
  A (38)assets cover 资产保障   _PLZ_c:O  
  A (39)asset value per share 每股资产价值   yjOZed;M  
  A (40)associated company 联营公司   4QE")Ge  
  A (41)attainable standard 可达标准   ~<}?pDA}~  
vl!o^_70(  
 A (42)attributable profit 可归属利润   tR .>d  
  A (43)audit 审计   M<x><U#]A  
  A (44)audit report 审计报告   lmIphOUoIw  
  A (45)auditing standards 审计准则   NA YwuE-`  
  A (46)authorized share capital 额定股本   uF {l`|b'  
  A (47)available hours 可用小时   [,Y;#;   
  A (48)avoidable costs 可避免成本 l$!Z};mw0E  
  B (49)back-to-back loan 易币贷款   RDeI l&  
  B (50)backflush accounting 倒退成本计算   @.=2*e.z|b  
  B (51)bad debts 坏帐   l}FA&c"  
  B (52)bad debts ratio 坏帐比率   -%Jm-^F I  
  B (53)bank charges 银行手续费   t Kjk<  
  B (54)bank overdraft 银行透支   ?IDkDv!na~  
  B (55)bank reconciliation 银行存款调节表   .G}$jO}  
  B (56)bank statement 银行对账单   -aDBdZ;y  
  B (57)bankruptcy 破产   !-7<x"avm  
  B (58)basis of apportionment 分摊基础   .B! L+M< [  
  B (59)batch 批量   _$mS=G(  
  B (60)batch costing 分批成本计算   X;{U?`b-  
  B (61)beta factor B(市场)风险因素   >w1jfpQ@t$  
  B (62)bill 账单   /GA-1cS_(  
  B (63)bill of exchange 汇票   BPy pA $  
  B (64)bill of landing 提单   PkOtg[Z  
  B (65)bill of materials 用料预计单   zR%)@wh  
  B (66)bill payable 应付票据   2{G7ignv  
  B (67)bill receivable 应收票据   R_IT${O  
  B (68)bin card 存货记录卡   G&yF9s)Lvs  
  B (69)bonus 红利   "VeNc,-nfQ  
  B (70)book-keeping 薄记   "^t;V+I o  
  B (71)Boston classification 波士顿分类   W,%qL6qV  
  B (72)breakeven chart 保本图   kqCUr|M.P  
  B (73)breakeven point 保本点   S+pm@~xe  
  B (74)breaking-down time 复位时间   V'AZs;  
  B (75)budget 预算   _z3^.QP  
  B (76)budget center 预算中心   d 8z9_C-  
  B (77)budget cost allowance 预算成本折让   o6X<FE#8  
  B (78)budget manual 预算手册   g:>dF#  
  B (79)budget period 预算期间   ?osYs<k \  
  B (80)budgetary control 预算控制   ab5i7@Ed  
  B (81)budgeted capacity 预算生产能力   kCKCJ }N  
  B (82)burden 制造费用   b~+\\,q}  
  B (83)business center 经营中心   hw&~OJeo  
  B (84)business entity 营业个体   1k)`C<l  
  B (85)business unit 经营单位   r+n hm"9  
 B (86)buy-out management 管理性购买产权   cV* 0+5  
  B (87)by-product 副产品 Z.0mX#  
  C (88)called-up share capital 催缴股本   -<5H8P-  
  C (89)capacity 生产能力   )<L?3Jjt5  
  C (90)capacity ratios 生产能力比率   1gH>B5`  
  C (91)capital 资本   -vS7%Fbr  
  C (92)capital assets pricing model资本资产计价模式   68!=`49r>  
  C (93)capital commitment 承诺资本   IUy5=Sl   
  C (94)capital employed 已运用的资本   vFGVz  
  C (95)capital expenditure 资本支出   <gSZ<T  
  C (96)capital expenditureauthorization 资本支出核准   D]Gt=2\NG9  
  C (97)capital expenditure control 资本支出控制   ":Pfi!9Wl  
  C (98)capital expenditure proposal资本支出申请   SA6.g2pFz  
  C (99)capital funding planning 资本基金筹集计划   pB79#4  
  C (100)capital gain 资本收益   !x D_=O  
  C (101)capital investment appraisal资本投资评估   j`"cU$NRM  
  C (102)capital maintenance 资本保全   RTYhgq  
  C (103)capital resource planning 资本资源计划   4!<[5+.  
  C (104)capital surplus 资本盈余   EJO6k1  
  C (105)capital turnover 资本周转率   ;Z#DB$o\  
  C (106)card 记录卡   wEIAU  
  C (107)cash 现金   MtK5>mhZI`  
  C (108)cash account 现金账户   >c@1UEwkm  
  C (109)cash book 现金账薄   5,?Au  
  C (110)cash cow 金牛产品   YRP$tz+ _  
  C (111)cash flow 现金流量   @33-UP9o  
  C (112)cash discounted 现金贴现   PciiDh~/  
  C (113)cash flow budget 现金流量预算   +tFl  
  C (114)cash flow statement 现金流量表   qgsKbsl  
  C (115)cash ledger 现金分类账   nL* SNQ_  
  C (116)cash limit 现金限额   +DP{_x)t  
  C (117)CCA 现时成本会计   rxAb]~MMp  
  C (118)center 中心   " ZFK-jn/  
  C (119)changeover time 变更时间   Gw Z(3  
  C (120)chartered entity 特许经济个体   mdIa`OZr  
  C (121)cheque 支票   6V c&g  
  C (122)cheque register 支票登记薄   nYO4J lNP  
  C (123)coin analysis 零钱分类   ,46k8%WW  
  C (124)classification 分类   Hh.l,Z7i7D  
  C (125)clock card 工时卡   v"smmQZik  
  C (126)code 代码   +wg|~Lef h  
  C (127)commitment accounting 承诺确认会计   [ f`V_1d3  
  C (128)common cost 共同成本   j*N:Kdzvl  
  C (129)company limited byguarantee 有限担保责任公司   S%m$LM]NCg  
C (130)company limited shares 股份有限公司   a(`@u&]WZ  
  C (131)competitive position 竞争能力状况   Zae$M0)  
  C (132)concept 概念   SiQszV.&  
  C (133)conglomerate 跨行业企业   [0mg\n?  
  C (134)consistency concept 一致性概念   )}jXC4  
  C (135)consolidated accounts 合并报表   +eD+Z.{  
  C (136)consolidation accounting 合并会计   6'qC *r   
  C (137)consortium 财团   )]5}d$83  
  C (138)contingency plan 应急计划   O9]+Jd4W  
  C (139)contingent liabilities 或有负债   '`Iuf\  
  C (140)continuous operation 连续生产   IPT\d^|f  
  C (141)contra 抵消   }Qm: g  
  C (142)contract cost 合同成本   P ||:?3IH  
  C (143)contract costing 合同成本计算   JA~v:ec  
  C (144)contribution 贡献毛益   ]J7.d$7T  
  C (145)contribution centre 贡献中心   (-U6woB6o  
  C (146)contribution chart 贡献图   &?#G)suP  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7B,a xkr  
  C (148)contribution to salesration 贡献毛益对销售比率   :v kTV~  
  C (149)control 控制   m|w-}s,  
  C (150)control account 控制帐户   S( r Fa  
  C (151)control limits 控制限度   _]whHS+  
  C (152)controllability concept 可控制概念   3R sbi  
  C (153)controllable cost 可控制成本   %0!!998  
  C (154)conversion cost 加工成本   "?UBW5nM#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kKqb:  
  C (156)corporate appraisal 公司评估   -r5JP[0kP  
  C (157)corporate planning 公司计划   Akbt%&  
  C (158)corporate social reporting 公司社会报告   69$[yt>KYz  
  C (159)corporation 股份公司   OWRT6R4v  
  C (160)cost 成本   CQx#Xp>=s  
  C (161)cost account 成本帐户   zg2}R4h  
  C (162)cost accounting 成本会计   +bw>9VmG  
  C (163)cost accounting manual 成本手册   ``Wf%~  
  C (164)cost accounts calendar 成本报表的日历时间   af<R.  
  C (165)cost adjustment 成本调整   MIJ^ n(-G  
  C (166)cost allocation 成本分配   ' -7rHx  
  C (167)cost apportionment 成本分摊   i/%+x-#  
  C (168)cost attribution 成本归属   `i,l)X]  
  C (169)cost audit 成本审计   r{T}pc>^  
  C (170)cost behaviour 成本性态   U\ Et  
  C (171)cost benefit analysis 成本效益分析   eJ JD'Z  
  C (172)cost center 成本中心   W5^m[,GU'  
  C (173)cost driver 成本动因
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