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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 kXz ~ez 7  
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  1.audit   审计 o[ 5dR<  
  2.attestation   鉴证 qf? "v;  
  3.credibility   可信赖程度 5u!\c(TJ+  
  4.audit of financial statements 财务报表审计 p@tg pFt  
  5.agreed-upon procedures 执行商定程序 h(|T.  
  6.high levels of assurance 高水平保证 ,Z{\YAh1  
  7.compilation 编制 _C !i(z!d  
  8.reliability 可靠性 TLwxP"  
  9.relevance 相关性 &;@L] o  
  10.professional skepticism 职业谨慎 :33@y%>L  
  11.objectivity 客观性 }N g P`m  
  12. professional competence 专业胜任能力 `ASDUgx Mq  
  13.Senior/CPA-in-charge 项目经理 ',EI[ ]+  
  14.audit engagement letter 业务约定书 }A3/(   
  15.recurring audit 连续审计 FGV L[\  
  16.the client 委托人 fL*7u\m:  
  17.change CPA 更换注册会计 q`<vY'&1  
  18.the existing CPA 现任注册会计师 :v^/k]S  
  19.the successor CPA 后任注册会计师 `5Y*) q  
  20.the preceding CPA前任注册会计师 ~c)&9'  
  21.issue the audit report 出具审计报告 9?l a5  
  22.expert 专家 FV^jCseZ  
  23.the board of directors 董事会 .QvD603%5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 F-m%d@P&X  
  25.assess material misstatement risks评估重大错报风险 ZM<6yj"f  
  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 d( v"{N}  
  27.a general knowledge of —— 初步了解―――的情况 \J^#2{d  
  28.a more knowledge of—— 进一步了解的情况 ;.}L# '0j  
  29.the prior year‘s working papers 以前年度工作底稿 tMl y*E  
  30.minutes of meeting 会议纪要 (| QJ[@?q  
  31.business risks 经营风险 $TUYxf0q  
  32.appropriateness 适当性 5 ^{~xOM5  
  33.accounting estimate 会计估计 rS1gFGrj  
  34.management representations 管理层声明 <6Q^o[L  
  35.going concern assumption 持续经营假设 B!RfPk1B<*  
  36.audit plan 审计计划 e;.,x 5+  
  37.significant audit areas 重点审计领域 /v!yI$xc  
  38.error 错误 D \ rns+  
  39.fraud舞弊 Hx#YN*\.M  
  40.modified or additional procedures 修改或追加审计程序 Olzw)WjG  
  41.misappropriation of assets 侵占资产 kvbZx{s  
  42.transactions without substance 虚假交易 0%f}Q7*R  
  43.unusual pressures 异常压力 $f:uBhM  
  44.the suspected noncompliance 涉嫌存在违法行为 u]*7",R uU  
  45.materialiy 重要性 owN wj  
  46.exceed the materiality level 超过重要性水平 x1gS^9MqCB  
  47.approach the materiality level 接近重要性水平 (5$Ge$  
  48.an acceptably low level 可接受水平 E*'YxI  
  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 RC_Pj)  
  50.misstatements or omissions 错报或漏报 =R5W KX  
  51.aggregate 总计 %1#\LRA(  
  52.subsequent events 期后事项 zhJeTctRz  
  53.adjust the financial statements 调整财务报表 s#$t!F??9  
  54.perform additional audit procedures 实施追加的审计程序 o0r&w;!  
  55.audit risk 审计风险 88?bUA3]  
  56.detection risk 检查风险 ?m)<kY  
  57.inappropriate audit opinion 不适当的审计意见 fJ}e  
  58.material misstatement 重大的错报 PZ]tl  
  59.tolerable misstatement 可容忍错报 P'~`2W0sz  
  60.the acceptable level of detection risk 可接受的检查风险 xkSXKR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \,;glY=M!  
  62.simall business 小规模企业 J jAxNviG  
  63.accounting system 会计系统 ~n 'A1  
  64.test of control 控制测试 ,6+j oKe-  
  65.walk-through test 穿行测试 Jh+;+"  
  66.communication 沟通 MHwfJ{"zo  
  67.flow chart 流程图 <#0i*PM_  
  68.reperformance of internal control 重新执行 kff N0(MR  
  69.audit evidence 审计证据 *R6lK&  
  70.substantive procedures 实质性程序 'o&d!  
  71.assertions 认定 \;7U:Y$v  
  72.esistence 存在 +yL;?+s>=  
  73.occurrence 发生 uEgR>X>  
  74.completeness 完整性 jIKg* @  
  75.rights and obligations 权利和义务 tw4,gW  
  76.valuation and allocation 计价和分摊 JC'3x9_<z  
  77.cutoff 截止 j*3;G+  
  78.accuracy 准确性 SK}jhm "y  
  79.classification 分类 W^<AUT  
  80.inspection 检查 2|k$Vfz  
  81.supervision of counting 监盘 =1[_#Moc6  
  82.observation 观察 C^q|(G)  
  83.confirmation 函证 8~!E.u9w  
  84.computation 计算 ?8 }pZ_j  
  85.analytical procedures 分析程序 i[z 2'tx4  
  86.vouch 核对 RLf-Rdx/  
  87.trace 追查 JpXv+V  
  88.audit sampling 审计抽样 c|<F8 n  
  89.error 误差 &[yC M!  
  90.expected error 预期误差 4&E"{d >  
  91.population 总体 0YoKSo  
  92.sampling risk 抽样风险 4Uny.C]  
  93.non- sampling risk 非抽样风险 APl]EV" l  
  94.sampling unit 抽样单位 mAlG }<  
  95.statistical sampling 统计抽样 3nA^s"#p  
  96.tolerable error 可容忍误差 hp -|a  
  97.the risk of under reliance 信赖不足风险 DT- .Gdb8  
  98.the risk of over reliance 信赖过度风险 $z!G%PO1%  
  99.the risk of incorrect rejection 误拒风险 {/no YB<;  
  100. the risk of incorrect acceptance 误受风险 J@>|`9T9$  
  101.working trial balance 试算平衡表 WSpF/Wwc  
  102.index and cross-referencing 索引和交叉索引 ") 8l'^Mq2  
  103.cash receipt 现金收入 :s_o'8z7L  
  104.cash disbursement 现金支出 =Ji[ ;wy@  
  105.bank statement 银行对账单 | 0Z J[[2  
  106.bank reconciliation 银行存款余额调节表 ]{=y8]7  
  107.balance sheet date 资产负债表日 mX|M]^_,z  
  108.net realizable value 可变现净值 ]fb@>1 jp  
  109.storeroom 仓库 pCkMm)2g!  
  110.sale invoice 销售发票 KaEaJ  
  111.price list 价目表 `:'ciY|%b  
  112.positive confirmation request 积极式询证函 ";U~wZW_  
  113.negative confirmation request 消极式询证函 ?Nt(sZ-  
  114.purchase requisition 请购单  -+F,L8  
  115.receiving report 验收报告 fDYTupKXH  
  116.gross margin 毛利 [xGwqa03  
  117.manufacturing overhead 制造费用 Um/l{:S   
  118.material requisition 领料单 QP~["%}T  
  119.inventory-taking 存货盘点 [ as,AX  
  120.bond certificate 债券 RV]#Bg*[#  
  121.stock certificate 股票 '7oR|I  
  122.audit report 审计报告 <IWg]AJT :  
  123.entity 被审计单位 zgFL/a<  
  124.addressee of the audit report 审计报告的收件人 p+b/k2 Q  
  125.unqualified opinion 无保留意见 .]E"w9~  
  126.qualified opinion 保留意见 /- Gq`9Z  
  127.disclaimer of opinion 无法表示意见 F7' MoH  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   NtGJpT4YX  
  A (2)absorbed overhead 已吸收制造费用 [! U%''  
  A (3)absorption costing 吸收成本计算 :PV3J0pB~  
  A (4)account 账户,报表   xjBY6Ylz  
  A (5)accounting postulate 会计假设   tRPIvq/  
  A (6)accounting series release 会计公告文件   , |O6<u9  
  A (7)accounting valuation 会计计价   `(j~b=PP  
  A (8)account sale 承销清单 wYe;xk`>  
  A (9)accountability concept 经营责任概念   Wx}-H/t'2  
  A (10)accountancy 会计职业   7x.j:{2  
  A (11)accountant 会计师   NcbW"Qv3  
  A (12)accounting 会计   n^1BtP0!  
  A (13)agency cost 代理成本   =zH)R0!eG  
  A (14)accounting bases 会计基础   S.[L?uE~F  
  A (15)accounting manual 会计手册   !hJ!ck]M  
  A (16)accounting period 会计期间   PkFG0  
  A (17)accounting policies 会计方针   0vEQgx>  
  A (18)accounting rate of return 会计报酬率   qJ5b;=  
  A (19)accounting reference date 会计参照日   a{ke%W$*P  
  A (20)accounting reference period 会计参照期间   gb!0%*   
  A (21)accrual concept 应计概念   R{[v#sF >#  
  A (22)accrual expenses 应计费用   +PBl3  
  A (23)acid test ration 速动比率(酸性测试比率)   [.Fm-$M-  
  A (24)acquisition 购置   A1;'S<a  
  A (25)acquisition accounting 收购会计   ]Ky`AG`2~  
  A (26)activity based accounting 作业基础成本计算   uo?R;fX26  
  A (27)adjusting events 调整事项   }@.@k6`n  
  A (28)administrative expenses 行政管理费   W)Mz1v #s  
  A (29)advice note 发货通知   +9]t]Vrw  
  A (30)amortization 摊销   CqWO 0  
  A (31)analytical review 分析性检查   )Ko~6.:5H  
  A (32)annual equivalent cost 年度等量成本法   @ o<O I  
  A (33)annual report and accounts 年度报告和报表   g?iZ RM  
  A (34)appraisal cost 检验成本   ^7Z? }tgU  
  A (35)appropriation account 盈余分配账户   oNYFbZw  
  A (36)articles of association 公司章程细则   6i+AJCkC  
  A (37)assets 资产   >mtwXmI  
  A (38)assets cover 资产保障   ``]NB=N}{1  
  A (39)asset value per share 每股资产价值   'I}wN5`  
  A (40)associated company 联营公司   6J- /%  
  A (41)attainable standard 可达标准   'A3*[e|OS  
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 A (42)attributable profit 可归属利润   ' Hj([N  
  A (43)audit 审计   -1hCi !  
  A (44)audit report 审计报告   Y_C6*T%  
  A (45)auditing standards 审计准则   ;y7+Q  
  A (46)authorized share capital 额定股本   3xRn  
  A (47)available hours 可用小时   vz3olHX  
  A (48)avoidable costs 可避免成本 /?j kVy*"  
  B (49)back-to-back loan 易币贷款   *Cp:<M nd  
  B (50)backflush accounting 倒退成本计算   'xG{q+jj'  
  B (51)bad debts 坏帐   6*EIhIQ(  
  B (52)bad debts ratio 坏帐比率   }!r p H{y  
  B (53)bank charges 银行手续费    6shN%  
  B (54)bank overdraft 银行透支   ?Vh#Gr  
  B (55)bank reconciliation 银行存款调节表   S&&Q U #  
  B (56)bank statement 银行对账单   yW*,Llb5  
  B (57)bankruptcy 破产   t@ri`?0w  
  B (58)basis of apportionment 分摊基础   DTsD<o  
  B (59)batch 批量   N_FjEZpX  
  B (60)batch costing 分批成本计算   M @G\b^"  
  B (61)beta factor B(市场)风险因素   v=dK2FaY  
  B (62)bill 账单   o:*$G~. k  
  B (63)bill of exchange 汇票   RH7!3ye  
  B (64)bill of landing 提单   4M0p:Ey '  
  B (65)bill of materials 用料预计单   o*E32#l  
  B (66)bill payable 应付票据   !M )] 1Y  
  B (67)bill receivable 应收票据   Z:<wB#G  
  B (68)bin card 存货记录卡   -glGOTk  
  B (69)bonus 红利   JSylQ201  
  B (70)book-keeping 薄记   T#:b  
  B (71)Boston classification 波士顿分类   `PeC,bp  
  B (72)breakeven chart 保本图   a-nn[ j  
  B (73)breakeven point 保本点   }G^'y8U  
  B (74)breaking-down time 复位时间   {wk#n .c  
  B (75)budget 预算   !,Cbb }  
  B (76)budget center 预算中心   8$RiFD ,  
  B (77)budget cost allowance 预算成本折让   zmu+un"\j  
  B (78)budget manual 预算手册   8N |K   
  B (79)budget period 预算期间   kaoiSL<[6  
  B (80)budgetary control 预算控制   )lz)h*%#  
  B (81)budgeted capacity 预算生产能力   CbxWK#aMmB  
  B (82)burden 制造费用   '6g-]rE[  
  B (83)business center 经营中心   RU/SJ1wM"  
  B (84)business entity 营业个体   9; 9ge  
  B (85)business unit 经营单位   dK8dC1@,X;  
 B (86)buy-out management 管理性购买产权   f;OB"p  
  B (87)by-product 副产品 [wJ\.9<Oa  
  C (88)called-up share capital 催缴股本   9@mvG^  
  C (89)capacity 生产能力   f ` }/^*D  
  C (90)capacity ratios 生产能力比率   6kAGOjO  
  C (91)capital 资本   WjSu4   
  C (92)capital assets pricing model资本资产计价模式   r=7!S8'  
  C (93)capital commitment 承诺资本   e^x%d[sU  
  C (94)capital employed 已运用的资本   W1LR ,:$  
  C (95)capital expenditure 资本支出   d0Ubt  
  C (96)capital expenditureauthorization 资本支出核准   z yp3 +|  
  C (97)capital expenditure control 资本支出控制   %] :ZAmN  
  C (98)capital expenditure proposal资本支出申请   Ejf5M\o  
  C (99)capital funding planning 资本基金筹集计划   35x]'  
  C (100)capital gain 资本收益   +%WW8OX   
  C (101)capital investment appraisal资本投资评估   (u='&ka  
  C (102)capital maintenance 资本保全   q \fyp\z  
  C (103)capital resource planning 资本资源计划   .A_R6~::  
  C (104)capital surplus 资本盈余    T-+ uQ3  
  C (105)capital turnover 资本周转率   R[* n3 wB  
  C (106)card 记录卡   BG.sHI{  
  C (107)cash 现金   0ZLLbEfnPB  
  C (108)cash account 现金账户   Aeo=m}C;  
  C (109)cash book 现金账薄   i] 4nYYS  
  C (110)cash cow 金牛产品   |QR9#Iv  
  C (111)cash flow 现金流量   1;B&R89}  
  C (112)cash discounted 现金贴现   g>gf-2%Uo  
  C (113)cash flow budget 现金流量预算   -II03 S1  
  C (114)cash flow statement 现金流量表   >#g Dk K  
  C (115)cash ledger 现金分类账   qzO5p= }  
  C (116)cash limit 现金限额   >pJ#b=  
  C (117)CCA 现时成本会计   k{hNv|:,  
  C (118)center 中心   3Z` wU  
  C (119)changeover time 变更时间   :>_oOn[_  
  C (120)chartered entity 特许经济个体   jP2#w{xq  
  C (121)cheque 支票   iTT%_-X-  
  C (122)cheque register 支票登记薄   &h!O<'*2  
  C (123)coin analysis 零钱分类   4%_xT o  
  C (124)classification 分类   e"{"g[b/7  
  C (125)clock card 工时卡   \I<R.4 9oW  
  C (126)code 代码   6R$Yh0%  
  C (127)commitment accounting 承诺确认会计   28c6~*Te #  
  C (128)common cost 共同成本   rO{?.#~  
  C (129)company limited byguarantee 有限担保责任公司   $"MVr5q6  
C (130)company limited shares 股份有限公司   wf\7sz  
  C (131)competitive position 竞争能力状况   D:z_FNN  
  C (132)concept 概念   ]|=`-)AP3  
  C (133)conglomerate 跨行业企业   lk R^2P  
  C (134)consistency concept 一致性概念   PyK!Cyq  
  C (135)consolidated accounts 合并报表   ab.B?bx  
  C (136)consolidation accounting 合并会计   9 HlWoHuC  
  C (137)consortium 财团   Tow!5VAM  
  C (138)contingency plan 应急计划   hn/yX|4c(  
  C (139)contingent liabilities 或有负债   sX*L[3!vN  
  C (140)continuous operation 连续生产   I_N:j,Mx  
  C (141)contra 抵消   >ZeARCf"f  
  C (142)contract cost 合同成本   2dHsM'ze  
  C (143)contract costing 合同成本计算   UWK|_RT6SA  
  C (144)contribution 贡献毛益   2+C:Em0yI  
  C (145)contribution centre 贡献中心   kg7 bZ  
  C (146)contribution chart 贡献图   x(4"!#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b35 3+7"|  
  C (148)contribution to salesration 贡献毛益对销售比率   > LN*3&W  
  C (149)control 控制   s1#A0%gx  
  C (150)control account 控制帐户   H8HVmfM  
  C (151)control limits 控制限度   \ Y8 sIs  
  C (152)controllability concept 可控制概念   |-S+x]9  
  C (153)controllable cost 可控制成本   :*DWL!a  
  C (154)conversion cost 加工成本   lFSvHs5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _' X  
  C (156)corporate appraisal 公司评估   b?lRada{I  
  C (157)corporate planning 公司计划   9k6/D.Dz  
  C (158)corporate social reporting 公司社会报告   HVhd#Q;  
  C (159)corporation 股份公司   6%:~.ZfN  
  C (160)cost 成本   HvKdV`bz  
  C (161)cost account 成本帐户   t.VVE:A^%  
  C (162)cost accounting 成本会计   :PY6J}:&#  
  C (163)cost accounting manual 成本手册   ?,+&NX3m  
  C (164)cost accounts calendar 成本报表的日历时间   l]Xbd{  
  C (165)cost adjustment 成本调整   A"s?;hv\fS  
  C (166)cost allocation 成本分配   ur=:Ha  
  C (167)cost apportionment 成本分摊   4`fV_H.8  
  C (168)cost attribution 成本归属   +xsGa {`  
  C (169)cost audit 成本审计   HY?#r]Ryt  
  C (170)cost behaviour 成本性态   KsK]y,^Z  
  C (171)cost benefit analysis 成本效益分析   nHQ *#&$  
  C (172)cost center 成本中心   (!J;g|58  
  C (173)cost driver 成本动因
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