论坛风格切换切换到宽版
  • 1840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
QO k%Q$^G  
Nhf!;>  
注会《审计》英语常用词汇 a2i   
l^vq'<kI  
s)N1@RBR  
  1.audit   审计 Gq{v)iN  
  2.attestation   鉴证 =:2V4H(F  
  3.credibility   可信赖程度 ,aN/``j=  
  4.audit of financial statements 财务报表审计 jy*wj7fj 1  
  5.agreed-upon procedures 执行商定程序 mI.*b(Irp  
  6.high levels of assurance 高水平保证 pUPb+:^R  
  7.compilation 编制 *0iP*j/]  
  8.reliability 可靠性 EmH{G  
  9.relevance 相关性 toCN{[  
  10.professional skepticism 职业谨慎 +]__zm/^  
  11.objectivity 客观性 (;n|>l?*  
  12. professional competence 专业胜任能力 *<UQ/)\  
  13.Senior/CPA-in-charge 项目经理 4j | vzyc  
  14.audit engagement letter 业务约定书 '[HFIJ0K!  
  15.recurring audit 连续审计 X=JSqO6V9  
  16.the client 委托人 m}XI?[!s  
  17.change CPA 更换注册会计 l5R H~F  
  18.the existing CPA 现任注册会计师 *yf+5q4t  
  19.the successor CPA 后任注册会计师 @NV q .z  
  20.the preceding CPA前任注册会计师 55;xAsG  
  21.issue the audit report 出具审计报告 LJiMtqg  
  22.expert 专家 \\'!<Bn2d  
  23.the board of directors 董事会 )rXP2Z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $0 l i"+  
  25.assess material misstatement risks评估重大错报风险 a"v D+r7Ol  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dRu@5 :BP  
  27.a general knowledge of —— 初步了解―――的情况 #mj+|/0  
  28.a more knowledge of—— 进一步了解的情况 }r i"u;.R  
  29.the prior year‘s working papers 以前年度工作底稿 qV^H vZJ  
  30.minutes of meeting 会议纪要 qBpY3]/  
  31.business risks 经营风险 uM\~*@   
  32.appropriateness 适当性 1xx-}AIH#  
  33.accounting estimate 会计估计 c_" .+Fa  
  34.management representations 管理层声明 % va/x]K  
  35.going concern assumption 持续经营假设 %xg"e O2x  
  36.audit plan 审计计划 "NJ!A  
  37.significant audit areas 重点审计领域 & IDF9B  
  38.error 错误 6=&  wY  
  39.fraud舞弊 UA/3lH}  
  40.modified or additional procedures 修改或追加审计程序 ~MXPiZG?  
  41.misappropriation of assets 侵占资产 bc&:v$EGy  
  42.transactions without substance 虚假交易 auO^v;s  
  43.unusual pressures 异常压力 x3vz4m[  
  44.the suspected noncompliance 涉嫌存在违法行为 l"MEX/   
  45.materialiy 重要性 }^QY<Cp|  
  46.exceed the materiality level 超过重要性水平 UdY9*k  
  47.approach the materiality level 接近重要性水平 J>+Dv?Ni$  
  48.an acceptably low level 可接受水平 4];NX  
  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 G U!XD!!&  
  50.misstatements or omissions 错报或漏报 !WY@)qlf  
  51.aggregate 总计 0h; -Yg  
  52.subsequent events 期后事项 Vb1@JC9b  
  53.adjust the financial statements 调整财务报表 #v`G4d  
  54.perform additional audit procedures 实施追加的审计程序 2V  
  55.audit risk 审计风险 W0?yPP=.  
  56.detection risk 检查风险 O aZ~  
  57.inappropriate audit opinion 不适当的审计意见 wPW9bu  
  58.material misstatement 重大的错报 p%G\5.GcJL  
  59.tolerable misstatement 可容忍错报 E]g KJVf9[  
  60.the acceptable level of detection risk 可接受的检查风险 `*~:n vU  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B4{A(-Tc  
  62.simall business 小规模企业 Ck[Z(=b$$:  
  63.accounting system 会计系统 N),Zb^~nw  
  64.test of control 控制测试 # - kyZ  
  65.walk-through test 穿行测试 =GL soc-b  
  66.communication 沟通 )ei+ewVZ  
  67.flow chart 流程图 pY:xxnE  
  68.reperformance of internal control 重新执行 x &\~4,TN  
  69.audit evidence 审计证据 rL% xl,cn<  
  70.substantive procedures 实质性程序 G q:7d]c~T  
  71.assertions 认定 ly{ ~X  
  72.esistence 存在 .AV--oA~  
  73.occurrence 发生 A5nu`e9&  
  74.completeness 完整性 8..itty  
  75.rights and obligations 权利和义务 #4|?;C)u\  
  76.valuation and allocation 计价和分摊 Nl(Aa5:!  
  77.cutoff 截止 *M8 4Dry`y  
  78.accuracy 准确性 4BCZ~_  
  79.classification 分类 H!xBFiOH$n  
  80.inspection 检查 &QE* V  
  81.supervision of counting 监盘 BgE]xm  
  82.observation 观察 3kJAaI8   
  83.confirmation 函证 &'(:xjN  
  84.computation 计算 1&m08dZm5  
  85.analytical procedures 分析程序 U2K>\/-~  
  86.vouch 核对 !Hgq7v ZG  
  87.trace 追查 kDm=Cjxv  
  88.audit sampling 审计抽样 RJg# A`  
  89.error 误差 r_ o2d8  
  90.expected error 预期误差 .Oim7JQ8  
  91.population 总体 nhy3E  
  92.sampling risk 抽样风险 Xe*  L^8+  
  93.non- sampling risk 非抽样风险 cW3;5  
  94.sampling unit 抽样单位 U"ga0X5  
  95.statistical sampling 统计抽样 zS?L3*u   
  96.tolerable error 可容忍误差 N($j;<Q  
  97.the risk of under reliance 信赖不足风险 x-q er-  
  98.the risk of over reliance 信赖过度风险 mT~:k}u~W  
  99.the risk of incorrect rejection 误拒风险 1*=[% d7  
  100. the risk of incorrect acceptance 误受风险 <x1(}x:u`  
  101.working trial balance 试算平衡表 $YW z~^f  
  102.index and cross-referencing 索引和交叉索引 D @f%&|IZ  
  103.cash receipt 现金收入 M.t5,NJ  
  104.cash disbursement 现金支出 ` a@NYi6  
  105.bank statement 银行对账单 T9(~^}_+9  
  106.bank reconciliation 银行存款余额调节表 7IFUsli]  
  107.balance sheet date 资产负债表日 |_2O:7qe  
  108.net realizable value 可变现净值 Ib!`ChZ  
  109.storeroom 仓库 [y'jz~9c  
  110.sale invoice 销售发票 v1;`.PWD  
  111.price list 价目表 n RXf\*"3  
  112.positive confirmation request 积极式询证函 ^D6JckW  
  113.negative confirmation request 消极式询证函 HeR-;L  
  114.purchase requisition 请购单 e+2!)w)[  
  115.receiving report 验收报告 :yw0-]/DD  
  116.gross margin 毛利 ku\_M  
  117.manufacturing overhead 制造费用 O/Da8#S<  
  118.material requisition 领料单 S"fnT*:.%  
  119.inventory-taking 存货盘点 }z[ O_S,X  
  120.bond certificate 债券 vL-%"*>v  
  121.stock certificate 股票 /LJ?JwAvg5  
  122.audit report 审计报告 w \85D|u  
  123.entity 被审计单位 .'SM|r$  
  124.addressee of the audit report 审计报告的收件人 ~C[R%%Gu  
  125.unqualified opinion 无保留意见 h NP|  
  126.qualified opinion 保留意见 whvM^  
  127.disclaimer of opinion 无法表示意见 Q%@l`V)Rs  
  128.adverse opinion 否定意见
KaO8rwzDN  
l%;)0gT  
A (1)ABC 作业基础成本计算   @aBZ|8  
  A (2)absorbed overhead 已吸收制造费用 \alRBHqE  
  A (3)absorption costing 吸收成本计算 <m9IZI Y<  
  A (4)account 账户,报表   'e0qdY`  
  A (5)accounting postulate 会计假设   6 )Oe]{-  
  A (6)accounting series release 会计公告文件   iT I W;Cv  
  A (7)accounting valuation 会计计价   #E*jX-JT  
  A (8)account sale 承销清单 Dx iCq(;  
  A (9)accountability concept 经营责任概念   Kf(% aDYq  
  A (10)accountancy 会计职业   Oq|pd7fcgm  
  A (11)accountant 会计师   $yOfqr  
  A (12)accounting 会计   cC>.`1:  
  A (13)agency cost 代理成本   !a?o9<V  
  A (14)accounting bases 会计基础   As78yfK  
  A (15)accounting manual 会计手册   h/P Wi<R i  
  A (16)accounting period 会计期间   R0{n0Br  
  A (17)accounting policies 会计方针   [7L1y) I(  
  A (18)accounting rate of return 会计报酬率   #B>Hq~ vrC  
  A (19)accounting reference date 会计参照日   lHZf'P_Wx  
  A (20)accounting reference period 会计参照期间   S[*e K Z  
  A (21)accrual concept 应计概念   <y~`J`-  
  A (22)accrual expenses 应计费用   |L0s  
  A (23)acid test ration 速动比率(酸性测试比率)   ~D 5'O^  
  A (24)acquisition 购置   b8T'DY;~  
  A (25)acquisition accounting 收购会计   ,]Hn*\@p[c  
  A (26)activity based accounting 作业基础成本计算   AnIENJ  
  A (27)adjusting events 调整事项   U9kt7#@FDK  
  A (28)administrative expenses 行政管理费   5P+3D{  
  A (29)advice note 发货通知   XPb7gd"% W  
  A (30)amortization 摊销   8`'_ckIgr  
  A (31)analytical review 分析性检查   ~vG~Z*F  
  A (32)annual equivalent cost 年度等量成本法   +-HaYB|p  
  A (33)annual report and accounts 年度报告和报表   j2tw`*S+  
  A (34)appraisal cost 检验成本   i7*4hYY  
  A (35)appropriation account 盈余分配账户   m<r.sq&;  
  A (36)articles of association 公司章程细则   W0l|E&fj[  
  A (37)assets 资产   >m%\SuXq  
  A (38)assets cover 资产保障   @l BR;B"  
  A (39)asset value per share 每股资产价值   zn @tLLX  
  A (40)associated company 联营公司   b Kv9F@  
  A (41)attainable standard 可达标准   @;Yb6&I;  
2I6c7H s  
 A (42)attributable profit 可归属利润   Vk8:;Hj  
  A (43)audit 审计   (;cb gHo%}  
  A (44)audit report 审计报告   Z#MPlw0B  
  A (45)auditing standards 审计准则   F|Jo|02  
  A (46)authorized share capital 额定股本   g9p#v$V  
  A (47)available hours 可用小时   aRg- rz  
  A (48)avoidable costs 可避免成本 N',]WZ}  
  B (49)back-to-back loan 易币贷款   PK!=3fK4\F  
  B (50)backflush accounting 倒退成本计算   &vd9\Pp  
  B (51)bad debts 坏帐   'szkn0  
  B (52)bad debts ratio 坏帐比率   Y{um1 )k  
  B (53)bank charges 银行手续费   >.QD:_@:  
  B (54)bank overdraft 银行透支   #%B1, .A  
  B (55)bank reconciliation 银行存款调节表   rOH8W  
  B (56)bank statement 银行对账单   W<k) '|  
  B (57)bankruptcy 破产   8`9!ocrM  
  B (58)basis of apportionment 分摊基础   e-\J!E'1F  
  B (59)batch 批量   T3+hxS  
  B (60)batch costing 分批成本计算   )7[>/2aGd  
  B (61)beta factor B(市场)风险因素   0M-Zp[w\-  
  B (62)bill 账单   v"=^?5B  
  B (63)bill of exchange 汇票   r'k-*I  
  B (64)bill of landing 提单   d v"  
  B (65)bill of materials 用料预计单   y7$e7~}/  
  B (66)bill payable 应付票据   ]D%D:>9|/  
  B (67)bill receivable 应收票据   Pgs4/  
  B (68)bin card 存货记录卡   t9W_ [_a9  
  B (69)bonus 红利   *>zr'Tt,W  
  B (70)book-keeping 薄记   GP[;+xMBh  
  B (71)Boston classification 波士顿分类   dt^yEapjM  
  B (72)breakeven chart 保本图   B1J+`R3OX  
  B (73)breakeven point 保本点   ~@MIG  
  B (74)breaking-down time 复位时间   Yq3(,  
  B (75)budget 预算   w,9$*=k  
  B (76)budget center 预算中心   p*n$iroy_{  
  B (77)budget cost allowance 预算成本折让   4|7L26,]5  
  B (78)budget manual 预算手册   2u/(Q>#  
  B (79)budget period 预算期间   % UY=VE\F  
  B (80)budgetary control 预算控制   phEM1",4T  
  B (81)budgeted capacity 预算生产能力   s XRiUDP`  
  B (82)burden 制造费用   XR]]g+Z  
  B (83)business center 经营中心   sw8Ic\vT  
  B (84)business entity 营业个体   '+Ts IJh  
  B (85)business unit 经营单位   axonqSf  
 B (86)buy-out management 管理性购买产权   jpT!di  
  B (87)by-product 副产品 'xvV;bi  
  C (88)called-up share capital 催缴股本   H\ 8.T:>  
  C (89)capacity 生产能力   <`~] P$  
  C (90)capacity ratios 生产能力比率   c;B Q$je}  
  C (91)capital 资本   !W{|7Es?.  
  C (92)capital assets pricing model资本资产计价模式   ke'p8Gz  
  C (93)capital commitment 承诺资本   ,1RW}1n  
  C (94)capital employed 已运用的资本   E}.cz\!.  
  C (95)capital expenditure 资本支出   ^L<1S/~)  
  C (96)capital expenditureauthorization 资本支出核准   ^ 4c2}>f  
  C (97)capital expenditure control 资本支出控制   Y -7x**I  
  C (98)capital expenditure proposal资本支出申请   N{L]H _=  
  C (99)capital funding planning 资本基金筹集计划   %[&cy'  
  C (100)capital gain 资本收益   nS]/=xP{  
  C (101)capital investment appraisal资本投资评估   W;OxH"eC  
  C (102)capital maintenance 资本保全   "?}QwtUW  
  C (103)capital resource planning 资本资源计划   A\.k['!  
  C (104)capital surplus 资本盈余   ZLxe$.V_  
  C (105)capital turnover 资本周转率   GcHWalm  
  C (106)card 记录卡   .ikFqZ$$  
  C (107)cash 现金   |#f P8OK  
  C (108)cash account 现金账户   DZ(e^vq  
  C (109)cash book 现金账薄   ex&&7$CXc  
  C (110)cash cow 金牛产品   L)HuQVc g  
  C (111)cash flow 现金流量   VDCrFZ!]  
  C (112)cash discounted 现金贴现   nNq|v=L  
  C (113)cash flow budget 现金流量预算   eNi.d;8F  
  C (114)cash flow statement 现金流量表   4,wdIdSm4  
  C (115)cash ledger 现金分类账   pG:FDlR~  
  C (116)cash limit 现金限额   I^0bEwqZ~  
  C (117)CCA 现时成本会计   gXc&uR0S  
  C (118)center 中心   wa@X^]D8  
  C (119)changeover time 变更时间   \[ +ZKj:  
  C (120)chartered entity 特许经济个体   (E\7Ui0 Q  
  C (121)cheque 支票   Kc}FMu  
  C (122)cheque register 支票登记薄   I]jVnQ>&  
  C (123)coin analysis 零钱分类   >c;q IP)Z  
  C (124)classification 分类   a:H}c9 $%  
  C (125)clock card 工时卡   ) l0=j b  
  C (126)code 代码   F~)xZN3=  
  C (127)commitment accounting 承诺确认会计   b6R0za  
  C (128)common cost 共同成本   +.b~2K1  
  C (129)company limited byguarantee 有限担保责任公司   adHHnH`,  
C (130)company limited shares 股份有限公司   ^h4Q2Mv o  
  C (131)competitive position 竞争能力状况   X;6&:%ZL@^  
  C (132)concept 概念   Xp4pN{he  
  C (133)conglomerate 跨行业企业   52{jq18&  
  C (134)consistency concept 一致性概念   po\QMe  
  C (135)consolidated accounts 合并报表   htkn#s~=  
  C (136)consolidation accounting 合并会计   `cMa Fc-y/  
  C (137)consortium 财团   8{epy  
  C (138)contingency plan 应急计划   {*yhiE,  
  C (139)contingent liabilities 或有负债   gV$Lfkz  
  C (140)continuous operation 连续生产   mY |$=n5X  
  C (141)contra 抵消   k0{Mq<V*%  
  C (142)contract cost 合同成本   |A[Le ;,  
  C (143)contract costing 合同成本计算   \ Lrg:  
  C (144)contribution 贡献毛益   r#d~($[93  
  C (145)contribution centre 贡献中心   y~]>J^  
  C (146)contribution chart 贡献图   US@ak4Y6Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QU8?/  
  C (148)contribution to salesration 贡献毛益对销售比率   NcB^qv  
  C (149)control 控制   zT0FTAl ^  
  C (150)control account 控制帐户   `?2S4lN/  
  C (151)control limits 控制限度   !!DHfAV]  
  C (152)controllability concept 可控制概念   mWfzL'*  
  C (153)controllable cost 可控制成本   pV<18CaJ  
  C (154)conversion cost 加工成本   maXQG&.F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   P0 hC4Sxf  
  C (156)corporate appraisal 公司评估   6]CY[qEaR$  
  C (157)corporate planning 公司计划   3' mQ=tKa  
  C (158)corporate social reporting 公司社会报告   87r#;ND  
  C (159)corporation 股份公司   `:R8~>p  
  C (160)cost 成本   s-3vp   
  C (161)cost account 成本帐户   k 32 Jz.\B  
  C (162)cost accounting 成本会计   G%Wjtrpj  
  C (163)cost accounting manual 成本手册   AQ'~EbH(  
  C (164)cost accounts calendar 成本报表的日历时间   }gGcYRT  
  C (165)cost adjustment 成本调整   ,M5zhp$  
  C (166)cost allocation 成本分配   M,3sK!`>  
  C (167)cost apportionment 成本分摊   cOxF.(L  
  C (168)cost attribution 成本归属   1vx:`2 A4  
  C (169)cost audit 成本审计   u\Tq5PYXt  
  C (170)cost behaviour 成本性态   [ !].G=8  
  C (171)cost benefit analysis 成本效益分析   vRVQ:fw  
  C (172)cost center 成本中心   HT[<~c  
  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