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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 5ad@}7&  
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  1.audit   审计 Vr& GsT  
  2.attestation   鉴证 ; m |N 9'  
  3.credibility   可信赖程度 80%"2kG  
  4.audit of financial statements 财务报表审计 ,H?e23G  
  5.agreed-upon procedures 执行商定程序 Rq2bj _j  
  6.high levels of assurance 高水平保证 Bkn]80W  
  7.compilation 编制 ]==7P;_-  
  8.reliability 可靠性 9k62_]w@6  
  9.relevance 相关性 qh}+b^Wi  
  10.professional skepticism 职业谨慎 D` cy.},L  
  11.objectivity 客观性 u& ={hJ&7  
  12. professional competence 专业胜任能力 0wqw5KC  
  13.Senior/CPA-in-charge 项目经理 p;o"i_!  
  14.audit engagement letter 业务约定书 = C(BZ+-^  
  15.recurring audit 连续审计 KU/QEeqbrp  
  16.the client 委托人 ZBU<L+#  
  17.change CPA 更换注册会计 M/F <W!  
  18.the existing CPA 现任注册会计师 &'/PEOu&}G  
  19.the successor CPA 后任注册会计师 H9BqE+  
  20.the preceding CPA前任注册会计师 oMM@{Jp  
  21.issue the audit report 出具审计报告 VFq\{@- %  
  22.expert 专家 1bw$$QXC_  
  23.the board of directors 董事会 7|Wst)_~j  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4\V/A+<W  
  25.assess material misstatement risks评估重大错报风险 )2d1@]6#  
  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 )9/iH(  
  27.a general knowledge of —— 初步了解―――的情况 Xe`$SNM  
  28.a more knowledge of—— 进一步了解的情况 .3XSF$;  
  29.the prior year‘s working papers 以前年度工作底稿 2Nm{.Y  
  30.minutes of meeting 会议纪要 oWDn_GnG`h  
  31.business risks 经营风险 &,Rye Q  
  32.appropriateness 适当性  iSX:H;  
  33.accounting estimate 会计估计 9"D t3>Z  
  34.management representations 管理层声明 1p/_U?H:|  
  35.going concern assumption 持续经营假设 %,S:^Rvv  
  36.audit plan 审计计划 X H !n{Of  
  37.significant audit areas 重点审计领域 &432/=QSm0  
  38.error 错误 3h o'\Ysu/  
  39.fraud舞弊 =NK'xPr  
  40.modified or additional procedures 修改或追加审计程序 qgWsf-di=  
  41.misappropriation of assets 侵占资产 GX.a!XQ@!  
  42.transactions without substance 虚假交易 &'i.W}Ib!  
  43.unusual pressures 异常压力 )`|`PB  
  44.the suspected noncompliance 涉嫌存在违法行为 VyIJ)F.c  
  45.materialiy 重要性 -~~R?,H'Z_  
  46.exceed the materiality level 超过重要性水平 0iMfyW:  
  47.approach the materiality level 接近重要性水平 !qH)ttW  
  48.an acceptably low level 可接受水平 md9JvbB  
  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 $Mx?Y9!  
  50.misstatements or omissions 错报或漏报 N/2WUp  
  51.aggregate 总计 .[:WMCc\  
  52.subsequent events 期后事项 _S &6XNV  
  53.adjust the financial statements 调整财务报表 uE,T Ea9;  
  54.perform additional audit procedures 实施追加的审计程序 3-0jxx(  
  55.audit risk 审计风险 b'/:e#F  
  56.detection risk 检查风险 KeyHxU=?  
  57.inappropriate audit opinion 不适当的审计意见 D iHj!tZN  
  58.material misstatement 重大的错报 V+|$H h8  
  59.tolerable misstatement 可容忍错报 &=Y%4 vq  
  60.the acceptable level of detection risk 可接受的检查风险 Vq OTrB1w/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t08[3Q&  
  62.simall business 小规模企业 :de4Fje/4y  
  63.accounting system 会计系统 u!VrMH  
  64.test of control 控制测试 -=u9>S)!c  
  65.walk-through test 穿行测试 0+_;6  
  66.communication 沟通 I.2>d_^<  
  67.flow chart 流程图 ady SwB  
  68.reperformance of internal control 重新执行 @' J~(#}  
  69.audit evidence 审计证据 g'-hSV/@}@  
  70.substantive procedures 实质性程序 C}o^p"M*B3  
  71.assertions 认定 [[4!b E  
  72.esistence 存在 !D 'A  
  73.occurrence 发生 %3K'[2F  
  74.completeness 完整性 'Ze& LQ  
  75.rights and obligations 权利和义务 )4YtdA V  
  76.valuation and allocation 计价和分摊 `RqV\ 6G+  
  77.cutoff 截止 eNFA.*p<  
  78.accuracy 准确性 _Mh..#)`[  
  79.classification 分类 ej(w{vl  
  80.inspection 检查 W3MH8z   
  81.supervision of counting 监盘 KWw?W1H  
  82.observation 观察 D/2;b;-  
  83.confirmation 函证 Yka>r9wr  
  84.computation 计算 `V[ hE r|  
  85.analytical procedures 分析程序 [Fd[(  
  86.vouch 核对 $M4C4_oPy  
  87.trace 追查 _UF'Cf+Y  
  88.audit sampling 审计抽样 (b.Mtd  
  89.error 误差 gX5.u9% C\  
  90.expected error 预期误差 @]],H0  
  91.population 总体 ) d=&X|S>  
  92.sampling risk 抽样风险 Ei@al>.\  
  93.non- sampling risk 非抽样风险 eoiC.$~\  
  94.sampling unit 抽样单位 o|VM{5  
  95.statistical sampling 统计抽样  n4AQ  
  96.tolerable error 可容忍误差 B@vup {Kg  
  97.the risk of under reliance 信赖不足风险 uKT\\1Jrq  
  98.the risk of over reliance 信赖过度风险 H"V )dEm  
  99.the risk of incorrect rejection 误拒风险 O;#0Yg  
  100. the risk of incorrect acceptance 误受风险 A6Wtzt2i  
  101.working trial balance 试算平衡表 #W L>ha v  
  102.index and cross-referencing 索引和交叉索引 KZ/2W9r_,  
  103.cash receipt 现金收入 [lj^lN8  
  104.cash disbursement 现金支出 Hn?v  /3  
  105.bank statement 银行对账单 bxww1NG>|Z  
  106.bank reconciliation 银行存款余额调节表 ).r04)/  
  107.balance sheet date 资产负债表日 dM5N1$1,  
  108.net realizable value 可变现净值 w 1O)  
  109.storeroom 仓库 -s:NF;"  
  110.sale invoice 销售发票 rf2-owWN  
  111.price list 价目表 $0;Dk,  
  112.positive confirmation request 积极式询证函 HD}3mP  
  113.negative confirmation request 消极式询证函 9q<?xO  
  114.purchase requisition 请购单 iM{aRFL  
  115.receiving report 验收报告 `lE8dwL  
  116.gross margin 毛利 Sna s:#B!  
  117.manufacturing overhead 制造费用 ARi d   
  118.material requisition 领料单 ]~m2#g%  
  119.inventory-taking 存货盘点 .iEzEmu  
  120.bond certificate 债券 )G$0:-J-  
  121.stock certificate 股票 F:2V ;  
  122.audit report 审计报告 =Wl}Pgo!  
  123.entity 被审计单位 z Q11dLjs  
  124.addressee of the audit report 审计报告的收件人 OQsF$% *   
  125.unqualified opinion 无保留意见 AkV8}>G?#A  
  126.qualified opinion 保留意见 H?'t>JX  
  127.disclaimer of opinion 无法表示意见 \;Q:a /ur9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4kf8Am(  
  A (2)absorbed overhead 已吸收制造费用 m[?gN&%nc  
  A (3)absorption costing 吸收成本计算 B #x.4~YX  
  A (4)account 账户,报表   6y)NH 8l7  
  A (5)accounting postulate 会计假设   HY'-P&H5(  
  A (6)accounting series release 会计公告文件   %3 $EV}dp  
  A (7)accounting valuation 会计计价   K(p6P3Z  
  A (8)account sale 承销清单 JXF@b -c  
  A (9)accountability concept 经营责任概念   ^y&sKO  
  A (10)accountancy 会计职业   M!b"c4|<  
  A (11)accountant 会计师   W&0KO-}ot  
  A (12)accounting 会计   Fop'm))C8  
  A (13)agency cost 代理成本   Z"'tJ3Y.~  
  A (14)accounting bases 会计基础   *`wgqin  
  A (15)accounting manual 会计手册   [>U =P`  
  A (16)accounting period 会计期间   +`~6Weay  
  A (17)accounting policies 会计方针   XVkCYh4,  
  A (18)accounting rate of return 会计报酬率   ~i/K7qZ  
  A (19)accounting reference date 会计参照日   T0P_&E@X  
  A (20)accounting reference period 会计参照期间   p v*n.U6  
  A (21)accrual concept 应计概念   dn@_\5  
  A (22)accrual expenses 应计费用   a/H|/CB 3  
  A (23)acid test ration 速动比率(酸性测试比率)   :B]yreg  
  A (24)acquisition 购置   K-drN)o  
  A (25)acquisition accounting 收购会计   xc6A&b>jI  
  A (26)activity based accounting 作业基础成本计算   [&a=vE  
  A (27)adjusting events 调整事项   `%S#XJU  
  A (28)administrative expenses 行政管理费   =-|,v*  
  A (29)advice note 发货通知   Vi_6O;  
  A (30)amortization 摊销   .=<<b|  
  A (31)analytical review 分析性检查   whvvc2  
  A (32)annual equivalent cost 年度等量成本法   O4A{GO^q  
  A (33)annual report and accounts 年度报告和报表   ]<IK0  
  A (34)appraisal cost 检验成本   L4-v'Z;  
  A (35)appropriation account 盈余分配账户   As-xO~+  
  A (36)articles of association 公司章程细则   rc+}KO  
  A (37)assets 资产   rW B/#m  
  A (38)assets cover 资产保障   1=Nh<FuQ  
  A (39)asset value per share 每股资产价值   Z. G<'  
  A (40)associated company 联营公司   }IGoPCV|  
  A (41)attainable standard 可达标准   b;%>?U`>p  
aJ^RY5  
 A (42)attributable profit 可归属利润   \t^h|<`  
  A (43)audit 审计   $c<NEt_\  
  A (44)audit report 审计报告   w_]`)$9  
  A (45)auditing standards 审计准则   %uy5la  
  A (46)authorized share capital 额定股本   Vmf !0-  
  A (47)available hours 可用小时   E|v9khN(].  
  A (48)avoidable costs 可避免成本 8Xjp5  
  B (49)back-to-back loan 易币贷款   Yb;$z'  
  B (50)backflush accounting 倒退成本计算   ;o-c.-!F  
  B (51)bad debts 坏帐   7F@#6  
  B (52)bad debts ratio 坏帐比率   }*9mNE  
  B (53)bank charges 银行手续费   N-:.z]j#_  
  B (54)bank overdraft 银行透支   q aZQ1< e  
  B (55)bank reconciliation 银行存款调节表   YecV+ K'p:  
  B (56)bank statement 银行对账单   A{Dy3tm=  
  B (57)bankruptcy 破产   &Y3 r'"  
  B (58)basis of apportionment 分摊基础   '| rhm  
  B (59)batch 批量   %29lDd(<  
  B (60)batch costing 分批成本计算   aT"0tn^LO  
  B (61)beta factor B(市场)风险因素   I$HO[Z!  
  B (62)bill 账单   ?0J&U4  
  B (63)bill of exchange 汇票   ft><Ql3  
  B (64)bill of landing 提单   5l[&-: (Lh  
  B (65)bill of materials 用料预计单   " ';K$&,[  
  B (66)bill payable 应付票据   -"~XI~a@Wo  
  B (67)bill receivable 应收票据   Z(:q.{"r  
  B (68)bin card 存货记录卡   e-Ma8+X\  
  B (69)bonus 红利   ]L{diD 2 G  
  B (70)book-keeping 薄记   ' >R?8Y  
  B (71)Boston classification 波士顿分类   <<l1 zEf@  
  B (72)breakeven chart 保本图   zSo(+D &[  
  B (73)breakeven point 保本点   ALXie86a8  
  B (74)breaking-down time 复位时间   [Lal_}m?  
  B (75)budget 预算   ^bG91"0A  
  B (76)budget center 预算中心   vMYL( ]e  
  B (77)budget cost allowance 预算成本折让   ?8]g&V  
  B (78)budget manual 预算手册   ,y}@I"  
  B (79)budget period 预算期间   <`'T#e$  
  B (80)budgetary control 预算控制   vef9*u`  
  B (81)budgeted capacity 预算生产能力   c.4WwzK  
  B (82)burden 制造费用   ^bk:g}o  
  B (83)business center 经营中心   (bp4ly^  
  B (84)business entity 营业个体   ;fe~PPT  
  B (85)business unit 经营单位   7 F> a&r  
 B (86)buy-out management 管理性购买产权   T7R,6 qt  
  B (87)by-product 副产品 '|J~2rbyr  
  C (88)called-up share capital 催缴股本   uF<}zFS  
  C (89)capacity 生产能力   pP sT,i?  
  C (90)capacity ratios 生产能力比率   ~`X$b F  
  C (91)capital 资本   )0?u_Z]w9  
  C (92)capital assets pricing model资本资产计价模式   Tnoy#w}V e  
  C (93)capital commitment 承诺资本   .oH)eD  
  C (94)capital employed 已运用的资本   i +ICgMcd  
  C (95)capital expenditure 资本支出   GUn$IPOM  
  C (96)capital expenditureauthorization 资本支出核准   <%?!3 n*  
  C (97)capital expenditure control 资本支出控制   +; / s0  
  C (98)capital expenditure proposal资本支出申请   {R8)DK  
  C (99)capital funding planning 资本基金筹集计划   |'qvq/#^  
  C (100)capital gain 资本收益   = P$Q;d  
  C (101)capital investment appraisal资本投资评估   .H 9 r_  
  C (102)capital maintenance 资本保全   [P*zm8b  
  C (103)capital resource planning 资本资源计划   L(o#)I>j  
  C (104)capital surplus 资本盈余   {H3B1*Dk  
  C (105)capital turnover 资本周转率   J_7#UjGA,  
  C (106)card 记录卡   ]FEDAGu  
  C (107)cash 现金   7sq15oL  
  C (108)cash account 现金账户   ;a 6Z=LB  
  C (109)cash book 现金账薄   r T_J6F5J  
  C (110)cash cow 金牛产品   [\-)c[ /  
  C (111)cash flow 现金流量   Y_nl9}&+C0  
  C (112)cash discounted 现金贴现   BU.O[?@64  
  C (113)cash flow budget 现金流量预算   z1nKj\AM2  
  C (114)cash flow statement 现金流量表   Zu /w[*;M  
  C (115)cash ledger 现金分类账   bT15jNa  
  C (116)cash limit 现金限额   >|aVGY  
  C (117)CCA 现时成本会计   m:6*4_!  
  C (118)center 中心   ,H>'1~q  
  C (119)changeover time 变更时间   `Wd4d2aLG  
  C (120)chartered entity 特许经济个体   ~S\8 '  
  C (121)cheque 支票   lYT_Y.%I  
  C (122)cheque register 支票登记薄   zZ94_8b  
  C (123)coin analysis 零钱分类   I,W `s  
  C (124)classification 分类   qSt\ 6~  
  C (125)clock card 工时卡   M|fC2[]v B  
  C (126)code 代码   @,m 7%,  
  C (127)commitment accounting 承诺确认会计   XhUVDmeUMb  
  C (128)common cost 共同成本   9[R+m3V/`  
  C (129)company limited byguarantee 有限担保责任公司   r vuasr~  
C (130)company limited shares 股份有限公司   -"rANP-UI  
  C (131)competitive position 竞争能力状况   Irui{%T  
  C (132)concept 概念   .uSVZqJ7  
  C (133)conglomerate 跨行业企业   _Kbj?j  
  C (134)consistency concept 一致性概念   OXnTD!m>{  
  C (135)consolidated accounts 合并报表   N}nE?|N=5  
  C (136)consolidation accounting 合并会计   '<$*N  
  C (137)consortium 财团   /ke[nr  
  C (138)contingency plan 应急计划   wxJoWbn  
  C (139)contingent liabilities 或有负债   Pkv+^[(4  
  C (140)continuous operation 连续生产   Mm;[f'{M)  
  C (141)contra 抵消   OIDP#K  
  C (142)contract cost 合同成本   wjXv{EsMq  
  C (143)contract costing 合同成本计算   Nw{Cu+AwG  
  C (144)contribution 贡献毛益   ~G1B}c]  
  C (145)contribution centre 贡献中心   <G'M/IR a  
  C (146)contribution chart 贡献图   W ", yq|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3$S~!fh  
  C (148)contribution to salesration 贡献毛益对销售比率   a(kY,<}  
  C (149)control 控制   WIabQ_fX  
  C (150)control account 控制帐户   a$\ Bt_  
  C (151)control limits 控制限度   hj}PL  
  C (152)controllability concept 可控制概念   AH-BZ8  
  C (153)controllable cost 可控制成本   ICiGZ'k  
  C (154)conversion cost 加工成本   .>Qa3,v5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z/T( 4  
  C (156)corporate appraisal 公司评估   Ckc5;:b&m  
  C (157)corporate planning 公司计划   [^W +^3V   
  C (158)corporate social reporting 公司社会报告   H%>^_:h  
  C (159)corporation 股份公司   SLRF\mh!L  
  C (160)cost 成本   C80< L5\  
  C (161)cost account 成本帐户   B#?rW*yEe  
  C (162)cost accounting 成本会计   zp5ZZcj_  
  C (163)cost accounting manual 成本手册   q0DRT4K  
  C (164)cost accounts calendar 成本报表的日历时间   )7p(htCz5  
  C (165)cost adjustment 成本调整   U9K'O !i>  
  C (166)cost allocation 成本分配   lF t^dl^  
  C (167)cost apportionment 成本分摊   4;Vi@(G)  
  C (168)cost attribution 成本归属   PE g]z  
  C (169)cost audit 成本审计   $f%om)  
  C (170)cost behaviour 成本性态   E]}_hZU  
  C (171)cost benefit analysis 成本效益分析   r-*j"1 e  
  C (172)cost center 成本中心   ; +.cD  
  C (173)cost driver 成本动因
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