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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 6N&| 2:U  
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  1.audit   审计 %uj[`  
  2.attestation   鉴证 9@Q&B+!  
  3.credibility   可信赖程度 X:U=MWc>  
  4.audit of financial statements 财务报表审计 b]"2 VN  
  5.agreed-upon procedures 执行商定程序 */4tJ G1U  
  6.high levels of assurance 高水平保证 '!AT  
  7.compilation 编制 &{BBxv)y  
  8.reliability 可靠性 $.``OxJk%  
  9.relevance 相关性 Shs')Zs bv  
  10.professional skepticism 职业谨慎 iQu^|,tHEM  
  11.objectivity 客观性 ^u3*hl}YKy  
  12. professional competence 专业胜任能力 28ja-1dB  
  13.Senior/CPA-in-charge 项目经理 k&yQ98H$K"  
  14.audit engagement letter 业务约定书 ' 4,y  
  15.recurring audit 连续审计 xC'mPcU8  
  16.the client 委托人 hI*`>9l  
  17.change CPA 更换注册会计 &<`-:x12_  
  18.the existing CPA 现任注册会计师 1]Gf)|  
  19.the successor CPA 后任注册会计师 5[nmP95YK  
  20.the preceding CPA前任注册会计师 akMJ4EF/  
  21.issue the audit report 出具审计报告 axOi 5  
  22.expert 专家 )ni"qv~J  
  23.the board of directors 董事会 JR] )xPI`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~KJ,SLzhx9  
  25.assess material misstatement risks评估重大错报风险 *3 !(*F@M,  
  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 Wa(W&]  
  27.a general knowledge of —— 初步了解―――的情况 5QKRI)XpZ  
  28.a more knowledge of—— 进一步了解的情况 93 [rL+l.Y  
  29.the prior year‘s working papers 以前年度工作底稿 HJc<Gwm  
  30.minutes of meeting 会议纪要 +I*k0"gj6  
  31.business risks 经营风险 DE5d]3B  
  32.appropriateness 适当性 S>.q 5  
  33.accounting estimate 会计估计 " 98/HzR  
  34.management representations 管理层声明 SE6>vKR/.  
  35.going concern assumption 持续经营假设 I+*o sk  
  36.audit plan 审计计划 BQ).`f";d  
  37.significant audit areas 重点审计领域 TFNUv<>X  
  38.error 错误 fDL3:%D  
  39.fraud舞弊 ;& RUE  
  40.modified or additional procedures 修改或追加审计程序 Um/CR!  
  41.misappropriation of assets 侵占资产 >9 q]>fJ  
  42.transactions without substance 虚假交易 ,<7"K&  
  43.unusual pressures 异常压力 3gC\{y!8  
  44.the suspected noncompliance 涉嫌存在违法行为 ur?d6 a  
  45.materialiy 重要性 m" 5{D*|  
  46.exceed the materiality level 超过重要性水平 nWKO8C>  
  47.approach the materiality level 接近重要性水平 43+EX.c  
  48.an acceptably low level 可接受水平 ,NjX&A@  
  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 k&WUv0  
  50.misstatements or omissions 错报或漏报 Ii|uGxEc  
  51.aggregate 总计 ~ &t!$  
  52.subsequent events 期后事项 nUiS<D2  
  53.adjust the financial statements 调整财务报表 &/ \O2Aw8  
  54.perform additional audit procedures 实施追加的审计程序 s[Y)d>~\$=  
  55.audit risk 审计风险 qsD?dHi7  
  56.detection risk 检查风险 s4x'f$r  
  57.inappropriate audit opinion 不适当的审计意见 FX{ ~"  
  58.material misstatement 重大的错报 /7c2OI=\  
  59.tolerable misstatement 可容忍错报 xt? 3_?1  
  60.the acceptable level of detection risk 可接受的检查风险 X7t 5b7  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 f1)HHUB  
  62.simall business 小规模企业 [Bl $IfU  
  63.accounting system 会计系统 s;vWR^Ll  
  64.test of control 控制测试 P h9Hg'  
  65.walk-through test 穿行测试 KK@ &q  
  66.communication 沟通 >L#];|  
  67.flow chart 流程图 <E D8"~_  
  68.reperformance of internal control 重新执行 pGO|~:E/L  
  69.audit evidence 审计证据 ='7er.~\  
  70.substantive procedures 实质性程序 D."cQ<sxpN  
  71.assertions 认定 *>E I2HX  
  72.esistence 存在 1_N~1Ik  
  73.occurrence 发生 m"96:v  
  74.completeness 完整性 }rO?5  
  75.rights and obligations 权利和义务 j 9{O0[v  
  76.valuation and allocation 计价和分摊 C4&U:y<ju  
  77.cutoff 截止 A M>Yj  
  78.accuracy 准确性 *jYHd#UZx4  
  79.classification 分类 Dm7Y#)%8  
  80.inspection 检查 Ah6wU|_-g  
  81.supervision of counting 监盘 *54>iO- c  
  82.observation 观察 \pjRv  
  83.confirmation 函证 2 z'+1+B'  
  84.computation 计算 _<u8%\  
  85.analytical procedures 分析程序 L!CX &  
  86.vouch 核对 %1Vu=zCAW  
  87.trace 追查 \hjk$Gq  
  88.audit sampling 审计抽样 G3Idxs  
  89.error 误差 ) B -MPuB  
  90.expected error 预期误差 #Tr;JAzVjG  
  91.population 总体 X=rc3~}f  
  92.sampling risk 抽样风险 .OVW4svX  
  93.non- sampling risk 非抽样风险 r]8wOu-'  
  94.sampling unit 抽样单位 utYnaeQcn  
  95.statistical sampling 统计抽样 BP)q6?Mz  
  96.tolerable error 可容忍误差 <_##YSGh,  
  97.the risk of under reliance 信赖不足风险 7P3 <o!YA  
  98.the risk of over reliance 信赖过度风险 sN} s61  
  99.the risk of incorrect rejection 误拒风险 J!21`M-Ue  
  100. the risk of incorrect acceptance 误受风险 ovhC4 2i  
  101.working trial balance 试算平衡表 g*:ae;GP  
  102.index and cross-referencing 索引和交叉索引 3MNhH  
  103.cash receipt 现金收入 [VY8?y  
  104.cash disbursement 现金支出 u=p ;A1oy  
  105.bank statement 银行对账单 @4 zi] v  
  106.bank reconciliation 银行存款余额调节表 &"U9X"8b  
  107.balance sheet date 资产负债表日 :BewH?Ku  
  108.net realizable value 可变现净值 r1[E{Tpz  
  109.storeroom 仓库 ga4/,   
  110.sale invoice 销售发票 *u|lmALs  
  111.price list 价目表 @-)<|orU4  
  112.positive confirmation request 积极式询证函 -mev%lV  
  113.negative confirmation request 消极式询证函 :z izca4  
  114.purchase requisition 请购单 c8 bca`  
  115.receiving report 验收报告 an*]62l  
  116.gross margin 毛利 @<@R=aqE  
  117.manufacturing overhead 制造费用 Hmz=/.$  
  118.material requisition 领料单 7Y-FUZ.`>  
  119.inventory-taking 存货盘点 |i,zY{GI+2  
  120.bond certificate 债券 )LXoey!aZ  
  121.stock certificate 股票 ^l]]qdNr  
  122.audit report 审计报告 c,v^A+sZu  
  123.entity 被审计单位 J~_L4* Jw  
  124.addressee of the audit report 审计报告的收件人 R-r+=x&  
  125.unqualified opinion 无保留意见 kPx]u\  
  126.qualified opinion 保留意见 }};j2  
  127.disclaimer of opinion 无法表示意见 l _kg3e4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fP^W"y  
  A (2)absorbed overhead 已吸收制造费用 ?~VWW<lR  
  A (3)absorption costing 吸收成本计算 `^X RrVX<  
  A (4)account 账户,报表   >,w\lf9  
  A (5)accounting postulate 会计假设   TIK/%T  
  A (6)accounting series release 会计公告文件   8! |.H p  
  A (7)accounting valuation 会计计价   P.[6s$J  
  A (8)account sale 承销清单 fWtb mUq  
  A (9)accountability concept 经营责任概念   D\45l  
  A (10)accountancy 会计职业   <;$Sa's,LE  
  A (11)accountant 会计师   8k+q7  
  A (12)accounting 会计   ^]#Ptoz^(l  
  A (13)agency cost 代理成本   p\\P50(-  
  A (14)accounting bases 会计基础   ! /|0:QQi  
  A (15)accounting manual 会计手册   'Yaf\Hp  
  A (16)accounting period 会计期间   Dg9--wI}I9  
  A (17)accounting policies 会计方针   mJ6t.%' d  
  A (18)accounting rate of return 会计报酬率   ?MV[=LPL  
  A (19)accounting reference date 会计参照日   ({d,oU$>y  
  A (20)accounting reference period 会计参照期间   }$&T O$LX  
  A (21)accrual concept 应计概念   wf~5lpI[  
  A (22)accrual expenses 应计费用   ;w>3,ub(0  
  A (23)acid test ration 速动比率(酸性测试比率)   hQg,#r(JE4  
  A (24)acquisition 购置   ZXssvjWQV}  
  A (25)acquisition accounting 收购会计   7':5  
  A (26)activity based accounting 作业基础成本计算   U(S@1i(  
  A (27)adjusting events 调整事项   g[=\KrTSg  
  A (28)administrative expenses 行政管理费   JqVBT+:  
  A (29)advice note 发货通知   mFgb_Cd  
  A (30)amortization 摊销   $4$?M[  
  A (31)analytical review 分析性检查   s]nGpA[!  
  A (32)annual equivalent cost 年度等量成本法   d+YVyw.z  
  A (33)annual report and accounts 年度报告和报表   )RA v[U1  
  A (34)appraisal cost 检验成本   mR" 2  
  A (35)appropriation account 盈余分配账户   F- !}dzO  
  A (36)articles of association 公司章程细则   uJ|5 Ve  
  A (37)assets 资产   P\*2c*,W;  
  A (38)assets cover 资产保障   jt'Y(u]2  
  A (39)asset value per share 每股资产价值   uNPD~TYN  
  A (40)associated company 联营公司   ;*>QG6Fh  
  A (41)attainable standard 可达标准   (( RpT0rP\  
MQ9M%>  
 A (42)attributable profit 可归属利润   +s+PnZ%0V  
  A (43)audit 审计   y0&V$uv/  
  A (44)audit report 审计报告   JL]k:i^`A  
  A (45)auditing standards 审计准则   5H'b4Cyi`  
  A (46)authorized share capital 额定股本   6S! lD=  
  A (47)available hours 可用小时   2kp|zX (  
  A (48)avoidable costs 可避免成本 T _(e(5  
  B (49)back-to-back loan 易币贷款   $dVgFot  
  B (50)backflush accounting 倒退成本计算   G +nY}c  
  B (51)bad debts 坏帐   vZ_DG}n11  
  B (52)bad debts ratio 坏帐比率   8CnvvMf  
  B (53)bank charges 银行手续费   cOZajC<G  
  B (54)bank overdraft 银行透支   \J3v>&m<7  
  B (55)bank reconciliation 银行存款调节表   fUL{c,7xda  
  B (56)bank statement 银行对账单   nI|Lx`*v  
  B (57)bankruptcy 破产   X('Q;^`  
  B (58)basis of apportionment 分摊基础   -?%{A%'  
  B (59)batch 批量   @0/@p"j  
  B (60)batch costing 分批成本计算   g1hg`qBBW  
  B (61)beta factor B(市场)风险因素   H z < M  
  B (62)bill 账单   yNW bI0a  
  B (63)bill of exchange 汇票   zM8/ s96h  
  B (64)bill of landing 提单   @WDqP/4  
  B (65)bill of materials 用料预计单   P :7l#/x_  
  B (66)bill payable 应付票据   H,4,~lv|  
  B (67)bill receivable 应收票据   K&Wv.}=V  
  B (68)bin card 存货记录卡   x9&tlKKxf  
  B (69)bonus 红利   9/X v&<Tn  
  B (70)book-keeping 薄记   !+*?pq  
  B (71)Boston classification 波士顿分类   {C0OrO2:  
  B (72)breakeven chart 保本图   6q  xUT  
  B (73)breakeven point 保本点   EbwZZSds1  
  B (74)breaking-down time 复位时间   v-r[~  
  B (75)budget 预算   /bNVgK`L5  
  B (76)budget center 预算中心   -JyODW#j  
  B (77)budget cost allowance 预算成本折让   RQK**  
  B (78)budget manual 预算手册   (?&_6B.*  
  B (79)budget period 预算期间   si mX  
  B (80)budgetary control 预算控制   R=Ly49  
  B (81)budgeted capacity 预算生产能力   cnUU1Uz>  
  B (82)burden 制造费用   Kj<<&_B.H  
  B (83)business center 经营中心   [%)B%h`XGf  
  B (84)business entity 营业个体   `bt)'ERO%#  
  B (85)business unit 经营单位   4iPua"8  
 B (86)buy-out management 管理性购买产权   KJ vJUq  
  B (87)by-product 副产品 ~cg+BAfu  
  C (88)called-up share capital 催缴股本   $qyM X[  
  C (89)capacity 生产能力   4Igs\x{i  
  C (90)capacity ratios 生产能力比率   5@&i:vs5 y  
  C (91)capital 资本   @Ozf}}#  
  C (92)capital assets pricing model资本资产计价模式   iDkWW  
  C (93)capital commitment 承诺资本   M3ZJt'|  
  C (94)capital employed 已运用的资本   2S10j%EeI  
  C (95)capital expenditure 资本支出   WbDC  
  C (96)capital expenditureauthorization 资本支出核准   Q]?J%P.  
  C (97)capital expenditure control 资本支出控制   OrH1fhh   
  C (98)capital expenditure proposal资本支出申请   fdH'z:Xao  
  C (99)capital funding planning 资本基金筹集计划   5_tK3Q8?  
  C (100)capital gain 资本收益   HI?~t| [y  
  C (101)capital investment appraisal资本投资评估   %Pvb>U(Xs  
  C (102)capital maintenance 资本保全   U+}9X^  
  C (103)capital resource planning 资本资源计划   1.d9{LO[-  
  C (104)capital surplus 资本盈余   _ L:w;Oy9T  
  C (105)capital turnover 资本周转率   y@8399;l  
  C (106)card 记录卡   +uGP(ONY  
  C (107)cash 现金   uA}FuOE6  
  C (108)cash account 现金账户   +sbacMfq  
  C (109)cash book 现金账薄   I(kIHjV|  
  C (110)cash cow 金牛产品   A[,"jh  
  C (111)cash flow 现金流量   <n~g+ps  
  C (112)cash discounted 现金贴现   b+j_EA_b  
  C (113)cash flow budget 现金流量预算   o  >4>7  
  C (114)cash flow statement 现金流量表   )I  UWM  
  C (115)cash ledger 现金分类账   PQ#-.K  
  C (116)cash limit 现金限额   ,HO/Q6;N  
  C (117)CCA 现时成本会计   8Carg~T@  
  C (118)center 中心   C"|_j?  
  C (119)changeover time 变更时间   _TcQ12H 5<  
  C (120)chartered entity 特许经济个体   om39;nk!}  
  C (121)cheque 支票   {|wTZ  
  C (122)cheque register 支票登记薄   ps;o[gB@5  
  C (123)coin analysis 零钱分类   A kQFb2|ir  
  C (124)classification 分类   %>:)4A  
  C (125)clock card 工时卡   3\l9Sf=M|  
  C (126)code 代码   3LnyQ  
  C (127)commitment accounting 承诺确认会计   Mw7UU1 ei  
  C (128)common cost 共同成本   j<-o{6r  
  C (129)company limited byguarantee 有限担保责任公司   "=TTsxyM6P  
C (130)company limited shares 股份有限公司   W oG  
  C (131)competitive position 竞争能力状况   o|n0?bThS-  
  C (132)concept 概念   8;BwzRtgT  
  C (133)conglomerate 跨行业企业   k.R/X  
  C (134)consistency concept 一致性概念   &$Ip$"H  
  C (135)consolidated accounts 合并报表   nPX'E`ut-V  
  C (136)consolidation accounting 合并会计   Tu#k+f*s  
  C (137)consortium 财团   #K*q(ei,7h  
  C (138)contingency plan 应急计划   tfIBsw.  
  C (139)contingent liabilities 或有负债   b020U>)v  
  C (140)continuous operation 连续生产   (S 3kP5:F  
  C (141)contra 抵消   MZMv.OeYt,  
  C (142)contract cost 合同成本   ['`'&+x&!  
  C (143)contract costing 合同成本计算   -ns a3P  
  C (144)contribution 贡献毛益   U5%]nT"[]  
  C (145)contribution centre 贡献中心   n8D;6#P^  
  C (146)contribution chart 贡献图   t4W0~7   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |2` $g  
  C (148)contribution to salesration 贡献毛益对销售比率   YZu# 0)  
  C (149)control 控制   x(6.W"-S  
  C (150)control account 控制帐户   U1tPw`0h  
  C (151)control limits 控制限度   t7%Bv+Uo  
  C (152)controllability concept 可控制概念   @?AE75E{  
  C (153)controllable cost 可控制成本   D(?#oCCA  
  C (154)conversion cost 加工成本   %31K*i/]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w|*G`~l09  
  C (156)corporate appraisal 公司评估   (:k`wh&  
  C (157)corporate planning 公司计划   QN5N h s  
  C (158)corporate social reporting 公司社会报告   RwHXn]1  
  C (159)corporation 股份公司   (MU7  
  C (160)cost 成本   (D3m5fO  
  C (161)cost account 成本帐户   -+Ji~;b  
  C (162)cost accounting 成本会计   I}3K,w/7mi  
  C (163)cost accounting manual 成本手册   lFt{:HfX-  
  C (164)cost accounts calendar 成本报表的日历时间   .f<,H+m^  
  C (165)cost adjustment 成本调整   6j![m+vo%  
  C (166)cost allocation 成本分配   f3|=T8"t  
  C (167)cost apportionment 成本分摊   jl29~^@}1i  
  C (168)cost attribution 成本归属   S(s~4(o>8  
  C (169)cost audit 成本审计   _ L6>4  
  C (170)cost behaviour 成本性态   Q%d[ U4@  
  C (171)cost benefit analysis 成本效益分析   j`hbQp\`  
  C (172)cost center 成本中心   dL"i\5#%A  
  C (173)cost driver 成本动因
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