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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 (bpRX$is  
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  1.audit   审计 D,|TQ Q  
  2.attestation   鉴证 {47Uu%XT  
  3.credibility   可信赖程度 :$gs7<z{rm  
  4.audit of financial statements 财务报表审计 7G*rxn"d  
  5.agreed-upon procedures 执行商定程序 &9z&#`AY]>  
  6.high levels of assurance 高水平保证 ecO$L<9>  
  7.compilation 编制 /3 VO!V]u  
  8.reliability 可靠性 >< P<k&  
  9.relevance 相关性 [_(uz,'  
  10.professional skepticism 职业谨慎 hJ8% r_  
  11.objectivity 客观性 N U+PG`Vb  
  12. professional competence 专业胜任能力 [>\e@ =  
  13.Senior/CPA-in-charge 项目经理 7FD,TJs  
  14.audit engagement letter 业务约定书 0 c1=M|2  
  15.recurring audit 连续审计 SuNc&e#(  
  16.the client 委托人 _n{_\/A6f  
  17.change CPA 更换注册会计 /q,=!&f2  
  18.the existing CPA 现任注册会计师 ;b. m X  
  19.the successor CPA 后任注册会计师  )s4: &!  
  20.the preceding CPA前任注册会计师 9_.pLLx  
  21.issue the audit report 出具审计报告 Xw jm T  
  22.expert 专家 w=: c7Y+  
  23.the board of directors 董事会 p$= 3$I  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j]` hy"  
  25.assess material misstatement risks评估重大错报风险 a=x &sz\x  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r dtzz#7  
  27.a general knowledge of —— 初步了解―――的情况 %s 9*?6  
  28.a more knowledge of—— 进一步了解的情况 ShvC4Xb 0  
  29.the prior year‘s working papers 以前年度工作底稿 q?)5yukeF  
  30.minutes of meeting 会议纪要 .IVKgQ B  
  31.business risks 经营风险 ZX.,<vumSy  
  32.appropriateness 适当性 z@?y(E  
  33.accounting estimate 会计估计 'HCRi Z<  
  34.management representations 管理层声明 3Zs0W{OxU  
  35.going concern assumption 持续经营假设 B1s&2{L6K  
  36.audit plan 审计计划 .j"heYF)  
  37.significant audit areas 重点审计领域 <P&X0S`O  
  38.error 错误 vb]uO ' l  
  39.fraud舞弊 - *hPEgcV9  
  40.modified or additional procedures 修改或追加审计程序 [+#k+*1*o  
  41.misappropriation of assets 侵占资产 ="f-I9y  
  42.transactions without substance 虚假交易 m=v.<+>  
  43.unusual pressures 异常压力 l0qHoM,1Y[  
  44.the suspected noncompliance 涉嫌存在违法行为 ygX!'evY  
  45.materialiy 重要性 xDSiTp=)O  
  46.exceed the materiality level 超过重要性水平 #pPR>,4  
  47.approach the materiality level 接近重要性水平 RBg2iG$ 8|  
  48.an acceptably low level 可接受水平 * CAz_s<  
  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 C8YStT  
  50.misstatements or omissions 错报或漏报 *f{4 _ts  
  51.aggregate 总计 <:N$ $n  
  52.subsequent events 期后事项 Dq9f Fe  
  53.adjust the financial statements 调整财务报表 k6Vs#K7a  
  54.perform additional audit procedures 实施追加的审计程序 r2PN[cLu|  
  55.audit risk 审计风险 H@ty'z?  
  56.detection risk 检查风险 .x/H2r'1  
  57.inappropriate audit opinion 不适当的审计意见 <7B;_3/  
  58.material misstatement 重大的错报 B}* \ pdJ  
  59.tolerable misstatement 可容忍错报 pU,\ &3N  
  60.the acceptable level of detection risk 可接受的检查风险 $P#+Y,r~\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3,{;wJ Z  
  62.simall business 小规模企业 s?nj@:4  
  63.accounting system 会计系统 7lJ8<EP9 u  
  64.test of control 控制测试 1rU\ !GfR  
  65.walk-through test 穿行测试 -;RAW1]}Y$  
  66.communication 沟通 t\!5$P  
  67.flow chart 流程图 fIatp  
  68.reperformance of internal control 重新执行 :0 Y.${h  
  69.audit evidence 审计证据 K;s`  
  70.substantive procedures 实质性程序 /X#OX 8gb]  
  71.assertions 认定 R`@7f$;wG  
  72.esistence 存在 ^YfAsBs&  
  73.occurrence 发生 A)d0Z6G`  
  74.completeness 完整性 5GPAt  
  75.rights and obligations 权利和义务 |Xd& aQ  
  76.valuation and allocation 计价和分摊 ;eO Ye3;c  
  77.cutoff 截止 XRyeEwA;pp  
  78.accuracy 准确性 J4iu8_eH!D  
  79.classification 分类 sk~7"v{Y.  
  80.inspection 检查 `ZP[-:`  
  81.supervision of counting 监盘 -GQ.B{%G  
  82.observation 观察 CUjRz5L  
  83.confirmation 函证 ANj%q9e!Yi  
  84.computation 计算 Bxj4rC[  
  85.analytical procedures 分析程序  x}d5 Y  
  86.vouch 核对 73tjDO7d  
  87.trace 追查 I<xcVY9L  
  88.audit sampling 审计抽样 KpS=oFX{}  
  89.error 误差 irjHPuhcG  
  90.expected error 预期误差 Ls.g\Gl3  
  91.population 总体 BP4vOZ0$  
  92.sampling risk 抽样风险 C)9-{Yp  
  93.non- sampling risk 非抽样风险 9+5F(pd(  
  94.sampling unit 抽样单位 ,p\*cHB9  
  95.statistical sampling 统计抽样 tEibxE  
  96.tolerable error 可容忍误差 @ e7_&EGR?  
  97.the risk of under reliance 信赖不足风险 R \$6_  
  98.the risk of over reliance 信赖过度风险 p{SIGpbR&  
  99.the risk of incorrect rejection 误拒风险 y4!fu<[i  
  100. the risk of incorrect acceptance 误受风险 B8up v~U 6  
  101.working trial balance 试算平衡表 -ucR@P]  
  102.index and cross-referencing 索引和交叉索引 "e29j'u!*  
  103.cash receipt 现金收入 Kj6+$l   
  104.cash disbursement 现金支出 o+R(ux"  
  105.bank statement 银行对账单 (ueH@A"9;  
  106.bank reconciliation 银行存款余额调节表 L9whgXD  
  107.balance sheet date 资产负债表日 DAEWa Kui  
  108.net realizable value 可变现净值 f\~w!-  
  109.storeroom 仓库 U[#q"'P|l  
  110.sale invoice 销售发票 ?:zMrlX  
  111.price list 价目表 1'B=JyR~K  
  112.positive confirmation request 积极式询证函 =3,Sjme  
  113.negative confirmation request 消极式询证函 `0{qfms  
  114.purchase requisition 请购单 U2JxzHXZ  
  115.receiving report 验收报告 )MX%DQw  
  116.gross margin 毛利 kQ)2DCb dn  
  117.manufacturing overhead 制造费用 L;KLmxy#  
  118.material requisition 领料单 Ww{-(Ktx  
  119.inventory-taking 存货盘点 x_H"<-By  
  120.bond certificate 债券 PKs$Q=Ol<|  
  121.stock certificate 股票 FOcDBCrOe  
  122.audit report 审计报告 0XL[4[LdA  
  123.entity 被审计单位 |:SXN4';?  
  124.addressee of the audit report 审计报告的收件人 mj y+_  
  125.unqualified opinion 无保留意见 M49Hm[0(  
  126.qualified opinion 保留意见 i\MW'b  
  127.disclaimer of opinion 无法表示意见 RZj06|r8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {Z[kvXf"mZ  
  A (2)absorbed overhead 已吸收制造费用 ]d&;QZ#w  
  A (3)absorption costing 吸收成本计算 &0-Pl. M  
  A (4)account 账户,报表   e9B$"_ &2  
  A (5)accounting postulate 会计假设   [@s5v  
  A (6)accounting series release 会计公告文件   F0Z cV>j}  
  A (7)accounting valuation 会计计价   } x'o`GuUf  
  A (8)account sale 承销清单 m(WVxVB  
  A (9)accountability concept 经营责任概念   ^}GR!990  
  A (10)accountancy 会计职业   T9'5V@  
  A (11)accountant 会计师   l02aXxT)]  
  A (12)accounting 会计   I]ol[ X0S  
  A (13)agency cost 代理成本   j7HOh|q  
  A (14)accounting bases 会计基础   K V'-^\  
  A (15)accounting manual 会计手册   89A04HX  
  A (16)accounting period 会计期间   Ob -k`@_|  
  A (17)accounting policies 会计方针   wtGb 3D"am  
  A (18)accounting rate of return 会计报酬率   @{880 5Dp  
  A (19)accounting reference date 会计参照日   It^_?oiK  
  A (20)accounting reference period 会计参照期间   rX&?Xi1JeV  
  A (21)accrual concept 应计概念   /p@0Q [E  
  A (22)accrual expenses 应计费用   u\UI6/   
  A (23)acid test ration 速动比率(酸性测试比率)    .O.fD  
  A (24)acquisition 购置   P99s   
  A (25)acquisition accounting 收购会计   {|@N~c+  
  A (26)activity based accounting 作业基础成本计算   ve= nh]N  
  A (27)adjusting events 调整事项   /M_kJe,%  
  A (28)administrative expenses 行政管理费   hzX&BI  
  A (29)advice note 发货通知   SCMZ-^b  
  A (30)amortization 摊销    Qp>Q-+e0  
  A (31)analytical review 分析性检查   %w6lNl  
  A (32)annual equivalent cost 年度等量成本法   H*>5ne=x  
  A (33)annual report and accounts 年度报告和报表   lnntb3q  
  A (34)appraisal cost 检验成本   kc:2ID&  
  A (35)appropriation account 盈余分配账户   h$fC/Juit  
  A (36)articles of association 公司章程细则   HC ?XNR&  
  A (37)assets 资产   W-ECmw(  
  A (38)assets cover 资产保障   GP}+c8|2  
  A (39)asset value per share 每股资产价值   QgX[?2  
  A (40)associated company 联营公司   g/soop\:  
  A (41)attainable standard 可达标准   oI%.oP}G  
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 A (42)attributable profit 可归属利润   u\G\KASUK%  
  A (43)audit 审计   Z7R+'OC  
  A (44)audit report 审计报告   93#wU})  
  A (45)auditing standards 审计准则   k$ } 6Qd  
  A (46)authorized share capital 额定股本   \t@|-`  
  A (47)available hours 可用小时   )F35WP~  
  A (48)avoidable costs 可避免成本 =p';y&   
  B (49)back-to-back loan 易币贷款   *CXVA&?  
  B (50)backflush accounting 倒退成本计算   (tP^F)}e5  
  B (51)bad debts 坏帐   uM~j  
  B (52)bad debts ratio 坏帐比率   cj/FqU"  
  B (53)bank charges 银行手续费   "A9 c]  
  B (54)bank overdraft 银行透支   \7,'o] >M-  
  B (55)bank reconciliation 银行存款调节表   \Tj(]  
  B (56)bank statement 银行对账单   bwh.ekf8  
  B (57)bankruptcy 破产   tMy@'nj  
  B (58)basis of apportionment 分摊基础   lL:J:  
  B (59)batch 批量   -vC?bumR%  
  B (60)batch costing 分批成本计算   Djf,#&j !3  
  B (61)beta factor B(市场)风险因素   ouUU(jj02  
  B (62)bill 账单    3^zO G2  
  B (63)bill of exchange 汇票   ) 4'@=q  
  B (64)bill of landing 提单   JEes'H}Y  
  B (65)bill of materials 用料预计单   Gwkp(9d  
  B (66)bill payable 应付票据   FeFH_  
  B (67)bill receivable 应收票据   ?wx|n_3<:  
  B (68)bin card 存货记录卡   07+Qai-]  
  B (69)bonus 红利   Wc$1Re{z  
  B (70)book-keeping 薄记   P1ab2D  
  B (71)Boston classification 波士顿分类   izi=`;=D^  
  B (72)breakeven chart 保本图   ToVm]zPOUt  
  B (73)breakeven point 保本点   _\LAWQ|M4[  
  B (74)breaking-down time 复位时间   #`4ma:Pj  
  B (75)budget 预算   A3N<;OOk  
  B (76)budget center 预算中心   fhmq O0  
  B (77)budget cost allowance 预算成本折让   RtR]9^:~  
  B (78)budget manual 预算手册   QY<2i-A  
  B (79)budget period 预算期间   6(}8[i:  
  B (80)budgetary control 预算控制   ,tL<?6_  
  B (81)budgeted capacity 预算生产能力   Hd)4_ uBt  
  B (82)burden 制造费用   8+ 1t ys  
  B (83)business center 经营中心   PGHl:4`Es!  
  B (84)business entity 营业个体   (v8jVbg  
  B (85)business unit 经营单位   dg1h<]T"9  
 B (86)buy-out management 管理性购买产权   3say&|kJ  
  B (87)by-product 副产品 Y m|zM1qc  
  C (88)called-up share capital 催缴股本   BS;_l"?  
  C (89)capacity 生产能力   eg-,;X#  
  C (90)capacity ratios 生产能力比率   Bn/ {J  
  C (91)capital 资本   yg gQ4y6  
  C (92)capital assets pricing model资本资产计价模式   dg 4 QA_"  
  C (93)capital commitment 承诺资本   i9oi} $;J  
  C (94)capital employed 已运用的资本   /E@|  
  C (95)capital expenditure 资本支出   MI@id  
  C (96)capital expenditureauthorization 资本支出核准   Ed)t87E  
  C (97)capital expenditure control 资本支出控制   2, ` =i  
  C (98)capital expenditure proposal资本支出申请   Kuy,qZv!"  
  C (99)capital funding planning 资本基金筹集计划   =?3D:k7z  
  C (100)capital gain 资本收益   n ||/3-HDj  
  C (101)capital investment appraisal资本投资评估   oToUpkAI  
  C (102)capital maintenance 资本保全   oxb#{o9G  
  C (103)capital resource planning 资本资源计划   Jn. WbS  
  C (104)capital surplus 资本盈余   T'l >$6  
  C (105)capital turnover 资本周转率   gYx|Na,+  
  C (106)card 记录卡   BXVmt!S5F  
  C (107)cash 现金   { CkxUec  
  C (108)cash account 现金账户   wbzAX  
  C (109)cash book 现金账薄   (<pc4#B@*  
  C (110)cash cow 金牛产品   },'2j  
  C (111)cash flow 现金流量   R$=UJ}>  
  C (112)cash discounted 现金贴现   &gZ5dTj>  
  C (113)cash flow budget 现金流量预算   &V[m{.  
  C (114)cash flow statement 现金流量表   }}v;V *_V  
  C (115)cash ledger 现金分类账   ZUb6d*B  
  C (116)cash limit 现金限额   >9(lFh0P  
  C (117)CCA 现时成本会计   V7!x-E/  
  C (118)center 中心   iU\WV  
  C (119)changeover time 变更时间   9Bl_t}0  
  C (120)chartered entity 特许经济个体   l-"$a8jn2  
  C (121)cheque 支票   p UWj,&t  
  C (122)cheque register 支票登记薄   |Gb"%5YD  
  C (123)coin analysis 零钱分类   B]q &?~  
  C (124)classification 分类   } N1Z7G  
  C (125)clock card 工时卡   INsc!xOQ  
  C (126)code 代码   }.O2xZ;}]'  
  C (127)commitment accounting 承诺确认会计   g6k@E,cI_  
  C (128)common cost 共同成本   [: X  
  C (129)company limited byguarantee 有限担保责任公司   PWOV~ `^;  
C (130)company limited shares 股份有限公司   Kgi%Nd  
  C (131)competitive position 竞争能力状况   qIa|sV\w0  
  C (132)concept 概念   <1Vz QH!o  
  C (133)conglomerate 跨行业企业   impzqQlZ,  
  C (134)consistency concept 一致性概念   P7(+{d{  
  C (135)consolidated accounts 合并报表   `itaQGLD  
  C (136)consolidation accounting 合并会计    [ottUS@  
  C (137)consortium 财团   /+ vl({vV  
  C (138)contingency plan 应急计划   PBb@J'b  
  C (139)contingent liabilities 或有负债   T@uY6))>F  
  C (140)continuous operation 连续生产   q-3%.<LL  
  C (141)contra 抵消   _K>cB<+d  
  C (142)contract cost 合同成本   w%)=`'s_  
  C (143)contract costing 合同成本计算   %lAJ]$m  
  C (144)contribution 贡献毛益   ^$Dpdz I  
  C (145)contribution centre 贡献中心   <*~vZT i(  
  C (146)contribution chart 贡献图   Z +@"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eXWiTi@  
  C (148)contribution to salesration 贡献毛益对销售比率   iTi<X|X  
  C (149)control 控制   ]L%qfy4  
  C (150)control account 控制帐户   8l0%:6XbI  
  C (151)control limits 控制限度   EX7cjQsml  
  C (152)controllability concept 可控制概念   y iE[^2Pv  
  C (153)controllable cost 可控制成本   ' D+h_*H  
  C (154)conversion cost 加工成本   $ckX H,l_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5V4Ze;K  
  C (156)corporate appraisal 公司评估   ?h"+q8&  
  C (157)corporate planning 公司计划   &F*s.gL  
  C (158)corporate social reporting 公司社会报告   ~sshhuF  
  C (159)corporation 股份公司   @dV'v{:,  
  C (160)cost 成本   gYfN ?A*`_  
  C (161)cost account 成本帐户   UMuqdLaT9  
  C (162)cost accounting 成本会计   7OYNH0EH  
  C (163)cost accounting manual 成本手册   Z!60n{T79c  
  C (164)cost accounts calendar 成本报表的日历时间   >nkd U  
  C (165)cost adjustment 成本调整   K?,eIZ{.S  
  C (166)cost allocation 成本分配   ")"VQ|$y  
  C (167)cost apportionment 成本分摊   tzJdUZJ  
  C (168)cost attribution 成本归属   kMAQHpDD  
  C (169)cost audit 成本审计   e3UGYwQ  
  C (170)cost behaviour 成本性态   m+||t  
  C (171)cost benefit analysis 成本效益分析   X90VJb]  
  C (172)cost center 成本中心   mS5'q q;t  
  C (173)cost driver 成本动因
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