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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 onmkg}&_  
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  1.audit   审计 l%Ke>9C  
  2.attestation   鉴证 o@PvA1  
  3.credibility   可信赖程度 E83$(6z  
  4.audit of financial statements 财务报表审计 O\cc=7  
  5.agreed-upon procedures 执行商定程序 p3-~cr.LD  
  6.high levels of assurance 高水平保证 W!" $g  
  7.compilation 编制 k t!@}QP  
  8.reliability 可靠性 bYQ@!  
  9.relevance 相关性 JDa_;bqL  
  10.professional skepticism 职业谨慎 *^{ j!U37s  
  11.objectivity 客观性 '-f` 5X  
  12. professional competence 专业胜任能力 {G3Ok++hc  
  13.Senior/CPA-in-charge 项目经理 ZR=i*y  
  14.audit engagement letter 业务约定书 .EWjeVq  
  15.recurring audit 连续审计 n?6^j8i  
  16.the client 委托人 Vr& GsT  
  17.change CPA 更换注册会计 :8bq0iqsV  
  18.the existing CPA 现任注册会计师 80%"2kG  
  19.the successor CPA 后任注册会计师 ,H?e23G  
  20.the preceding CPA前任注册会计师 DsxNg  
  21.issue the audit report 出具审计报告 Av n-Ug  
  22.expert 专家 /160pl 4  
  23.the board of directors 董事会 9k62_]w@6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qh}+b^Wi  
  25.assess material misstatement risks评估重大错报风险 D` cy.},L  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )L "Dt_t  
  27.a general knowledge of —— 初步了解―――的情况 4Hyp]07  
  28.a more knowledge of—— 进一步了解的情况 3:$@DZT$  
  29.the prior year‘s working papers 以前年度工作底稿 9_svtO]P  
  30.minutes of meeting 会议纪要 Sa)L=5Nr  
  31.business risks 经营风险 {_4Hsw?s6  
  32.appropriateness 适当性 Y@UW\d*'%I  
  33.accounting estimate 会计估计 &'/PEOu&}G  
  34.management representations 管理层声明 .& bc3cW  
  35.going concern assumption 持续经营假设 oMM@{Jp  
  36.audit plan 审计计划 VFq\{@- %  
  37.significant audit areas 重点审计领域 1bw$$QXC_  
  38.error 错误 7|Wst)_~j  
  39.fraud舞弊 4\V/A+<W  
  40.modified or additional procedures 修改或追加审计程序 )2d1@]6#  
  41.misappropriation of assets 侵占资产 V$$9Rh  
  42.transactions without substance 虚假交易 Xe`$SNM  
  43.unusual pressures 异常压力 .3XSF$;  
  44.the suspected noncompliance 涉嫌存在违法行为 2Nm{.Y  
  45.materialiy 重要性 9.~ _swkv  
  46.exceed the materiality level 超过重要性水平 '>bn9 4$  
  47.approach the materiality level 接近重要性水平 96!2 @c{  
  48.an acceptably low level 可接受水平 1:DA{ejS  
  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 j)Q}5M  
  50.misstatements or omissions 错报或漏报 b/T k$&  
  51.aggregate 总计 (IHR {m  
  52.subsequent events 期后事项 :SMf (E 5  
  53.adjust the financial statements 调整财务报表 &C9)%5 O)  
  54.perform additional audit procedures 实施追加的审计程序 J1M9) ,  
  55.audit risk 审计风险 P()&?C  
  56.detection risk 检查风险 .hf%L1N%F  
  57.inappropriate audit opinion 不适当的审计意见 meap;p  
  58.material misstatement 重大的错报 f@Ve,i  
  59.tolerable misstatement 可容忍错报 j{t r''yN  
  60.the acceptable level of detection risk 可接受的检查风险 8<6@O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 h^ WMv *2  
  62.simall business 小规模企业 VJr~h "[  
  63.accounting system 会计系统 $S?x B$  
  64.test of control 控制测试 X`E}2|q'  
  65.walk-through test 穿行测试 R5},E  
  66.communication 沟通 t > 64^nS  
  67.flow chart 流程图 \\oa[nvL~  
  68.reperformance of internal control 重新执行 =b6G' O[  
  69.audit evidence 审计证据 j\B taC  
  70.substantive procedures 实质性程序 3s*mq@~1X  
  71.assertions 认定 %vG;'_gM B  
  72.esistence 存在 7Y 4D9pw  
  73.occurrence 发生 eXLdb-  
  74.completeness 完整性 U~zy;M T  
  75.rights and obligations 权利和义务 :.-KM7tDI1  
  76.valuation and allocation 计价和分摊  cqb6]  
  77.cutoff 截止 h,fahbH -  
  78.accuracy 准确性 B.b sU  
  79.classification 分类 0!axAvBV  
  80.inspection 检查 ay{]Vqi9  
  81.supervision of counting 监盘 /Vv)00  
  82.observation 观察 s9u7z qCF  
  83.confirmation 函证 -s91/|n  
  84.computation 计算 u VUrg;>  
  85.analytical procedures 分析程序 6k7x7z  
  86.vouch 核对 +&1#ob"6lq  
  87.trace 追查 d(Yuz#Qcrh  
  88.audit sampling 审计抽样 S~g "  
  89.error 误差 >;xkiO>Y  
  90.expected error 预期误差 [H`5mY@  
  91.population 总体 kZ^wc .  
  92.sampling risk 抽样风险 Us>n`Lj@  
  93.non- sampling risk 非抽样风险 q}"HxMJ  
  94.sampling unit 抽样单位 B SEP*#s  
  95.statistical sampling 统计抽样 Sc]h^B^7  
  96.tolerable error 可容忍误差 sY}0PB  
  97.the risk of under reliance 信赖不足风险 gp{Z]{io  
  98.the risk of over reliance 信赖过度风险 rO,n~|YJ  
  99.the risk of incorrect rejection 误拒风险 Zc9S[ivq  
  100. the risk of incorrect acceptance 误受风险 THwq~c'  
  101.working trial balance 试算平衡表 Tkh?F5l  
  102.index and cross-referencing 索引和交叉索引 #D+.z)iZn  
  103.cash receipt 现金收入 ar`}+2Qh0  
  104.cash disbursement 现金支出 T(kG"dz   
  105.bank statement 银行对账单 [s-!t E3-  
  106.bank reconciliation 银行存款余额调节表 w/fiNY5FZ  
  107.balance sheet date 资产负债表日 H Mfhe[A?  
  108.net realizable value 可变现净值 'GZ,  
  109.storeroom 仓库 'EU|w,GL}  
  110.sale invoice 销售发票 bde6 ;=oM  
  111.price list 价目表 g*%o%Lv  
  112.positive confirmation request 积极式询证函 vb\R~%@T,  
  113.negative confirmation request 消极式询证函 'sjks sy.3  
  114.purchase requisition 请购单 \AD|;tA\vE  
  115.receiving report 验收报告 MG,?,1_ &  
  116.gross margin 毛利 ,z$ U=u o  
  117.manufacturing overhead 制造费用 p1\E C#Q  
  118.material requisition 领料单 yMb.~A^$J  
  119.inventory-taking 存货盘点 %BkPkQA  
  120.bond certificate 债券 \mwxV!!b$  
  121.stock certificate 股票 ~</H>J d  
  122.audit report 审计报告 4}^\&K&t{  
  123.entity 被审计单位 myZ8LQ&  
  124.addressee of the audit report 审计报告的收件人 I9cZZ`vs  
  125.unqualified opinion 无保留意见 zhACNz4tJ  
  126.qualified opinion 保留意见 /.1h_[K]  
  127.disclaimer of opinion 无法表示意见 $0;Dk,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   iM{aRFL  
  A (2)absorbed overhead 已吸收制造费用 @IBU{{  
  A (3)absorption costing 吸收成本计算 Rd+ `b  
  A (4)account 账户,报表   &?SU3@3|  
  A (5)accounting postulate 会计假设   5'"9)#Ve  
  A (6)accounting series release 会计公告文件   eJZt&|7N  
  A (7)accounting valuation 会计计价   0^ $6U  
  A (8)account sale 承销清单 ?OWJUmQ  
  A (9)accountability concept 经营责任概念   </h}2x  
  A (10)accountancy 会计职业   R<8!lQ4s  
  A (11)accountant 会计师   0hju@&Aa  
  A (12)accounting 会计   '.tg\]|  
  A (13)agency cost 代理成本   '$be+Z32  
  A (14)accounting bases 会计基础   G~\=:d=^,`  
  A (15)accounting manual 会计手册   ->U9u lTC  
  A (16)accounting period 会计期间   2NqO,B|R  
  A (17)accounting policies 会计方针   C C`Y r  
  A (18)accounting rate of return 会计报酬率   >z69r0)>  
  A (19)accounting reference date 会计参照日   G(7WUMjl  
  A (20)accounting reference period 会计参照期间   _ WHGd&u  
  A (21)accrual concept 应计概念   *8xMe  
  A (22)accrual expenses 应计费用   ns !Mqcm  
  A (23)acid test ration 速动比率(酸性测试比率)   {o.i\"x;  
  A (24)acquisition 购置   X\LiV{c  
  A (25)acquisition accounting 收购会计   M!b"c4|<  
  A (26)activity based accounting 作业基础成本计算   Q|:qs\6q5  
  A (27)adjusting events 调整事项   !5[5l!{x  
  A (28)administrative expenses 行政管理费   8 gzf$Oc  
  A (29)advice note 发货通知   2t"&>1  
  A (30)amortization 摊销   <>6DPHg~  
  A (31)analytical review 分析性检查   =!|= Y@  
  A (32)annual equivalent cost 年度等量成本法   %C(^v)"  
  A (33)annual report and accounts 年度报告和报表   +`~6Weay  
  A (34)appraisal cost 检验成本   #R3|nL  
  A (35)appropriation account 盈余分配账户   <Yy|.=6 D  
  A (36)articles of association 公司章程细则   4BAG GD2  
  A (37)assets 资产   0:4w@"Q  
  A (38)assets cover 资产保障   =GSe$f?  
  A (39)asset value per share 每股资产价值   L)j<;{J/Q0  
  A (40)associated company 联营公司   Mi&jl_&  
  A (41)attainable standard 可达标准   )*n2 ,n  
924a 1  
 A (42)attributable profit 可归属利润   q`^ T7  
  A (43)audit 审计   DS1_hbk  
  A (44)audit report 审计报告   l^E)XWd  
  A (45)auditing standards 审计准则   n|f Huv  
  A (46)authorized share capital 额定股本   *.F4?i2D  
  A (47)available hours 可用小时   *b+ ~@o  
  A (48)avoidable costs 可避免成本 M[7$cfp-Y~  
  B (49)back-to-back loan 易币贷款   `E2HQA@  
  B (50)backflush accounting 倒退成本计算   Ow4H7 sl  
  B (51)bad debts 坏帐   %/Y;  
  B (52)bad debts ratio 坏帐比率   Ov PTgiI!N  
  B (53)bank charges 银行手续费   C;NG#4;'  
  B (54)bank overdraft 银行透支   d w]jF=u  
  B (55)bank reconciliation 银行存款调节表   x C+TO  
  B (56)bank statement 银行对账单   eJwHeG  
  B (57)bankruptcy 破产   ~zT743  
  B (58)basis of apportionment 分摊基础   E+e:UBeUV  
  B (59)batch 批量   `5C uH  
  B (60)batch costing 分批成本计算   rGb<7b%  
  B (61)beta factor B(市场)风险因素   B(h%>mT[  
  B (62)bill 账单   2Bg0 M  
  B (63)bill of exchange 汇票   xb~8uD5  
  B (64)bill of landing 提单   k]9v${Ke  
  B (65)bill of materials 用料预计单   5|0}   
  B (66)bill payable 应付票据   hO] vy>i;  
  B (67)bill receivable 应收票据    d| OEZx  
  B (68)bin card 存货记录卡   $|%BaEyk  
  B (69)bonus 红利   >qC,IQ'  
  B (70)book-keeping 薄记   UY$Lqe~  
  B (71)Boston classification 波士顿分类   x|lX1Mh$  
  B (72)breakeven chart 保本图   ,37\8y?o\  
  B (73)breakeven point 保本点   's_[ #a;Vp  
  B (74)breaking-down time 复位时间   G=l-S\0@  
  B (75)budget 预算   pDV8B/{  
  B (76)budget center 预算中心   Gj H$!P=.  
  B (77)budget cost allowance 预算成本折让   GP{$w_'!J0  
  B (78)budget manual 预算手册   Usz O--.C  
  B (79)budget period 预算期间   R7ze~[oF  
  B (80)budgetary control 预算控制   e'0BP,\f_}  
  B (81)budgeted capacity 预算生产能力   * faG0le  
  B (82)burden 制造费用   #)PAvBJ;m  
  B (83)business center 经营中心   vkE a[7  
  B (84)business entity 营业个体   ,Vr-E  
  B (85)business unit 经营单位   h"$)[k~  
 B (86)buy-out management 管理性购买产权   9qvKg`YSh  
  B (87)by-product 副产品 {q1u[T&r  
  C (88)called-up share capital 催缴股本   ;G|#i? JJ  
  C (89)capacity 生产能力   ;Qq<5I"y  
  C (90)capacity ratios 生产能力比率   ]CxD m  
  C (91)capital 资本   Dlqvz|X/  
  C (92)capital assets pricing model资本资产计价模式   $1}Y4>3  
  C (93)capital commitment 承诺资本   {DWL 5V#M  
  C (94)capital employed 已运用的资本   P}8cSX9  
  C (95)capital expenditure 资本支出   :^H2D=z@  
  C (96)capital expenditureauthorization 资本支出核准   (utk)  
  C (97)capital expenditure control 资本支出控制   0 n}2D7  
  C (98)capital expenditure proposal资本支出申请   uyDPWnYk  
  C (99)capital funding planning 资本基金筹集计划   ~KP@wD~  
  C (100)capital gain 资本收益   HP2J`>oo  
  C (101)capital investment appraisal资本投资评估   4U> g0  
  C (102)capital maintenance 资本保全   h h7unHt-  
  C (103)capital resource planning 资本资源计划   ( we)0AxF'  
  C (104)capital surplus 资本盈余   MmQ"z_v  
  C (105)capital turnover 资本周转率   Gw-y6e'|Y  
  C (106)card 记录卡   c$^~7.~{Qy  
  C (107)cash 现金   y/>IF|aX  
  C (108)cash account 现金账户   <\`qRz0/  
  C (109)cash book 现金账薄   >yf}9Zs  
  C (110)cash cow 金牛产品   PT39VI =  
  C (111)cash flow 现金流量   ;:obg/;uJ  
  C (112)cash discounted 现金贴现   MnTJFo"  
  C (113)cash flow budget 现金流量预算   9v@P|  
  C (114)cash flow statement 现金流量表   s((c@)M  
  C (115)cash ledger 现金分类账   *b8AN3!  
  C (116)cash limit 现金限额   H7%q[O  
  C (117)CCA 现时成本会计   %sCG}? y  
  C (118)center 中心   _qa9wK/  
  C (119)changeover time 变更时间   10IX8 4  
  C (120)chartered entity 特许经济个体   *BHp?cn;F2  
  C (121)cheque 支票   R4vf  
  C (122)cheque register 支票登记薄   QWwdt k  
  C (123)coin analysis 零钱分类   TpcJ1*t  
  C (124)classification 分类   ~@mNR^W-W  
  C (125)clock card 工时卡   9";qR,  
  C (126)code 代码   N"8'=wB  
  C (127)commitment accounting 承诺确认会计   oy\ U\#k   
  C (128)common cost 共同成本   ]w_JbFmT  
  C (129)company limited byguarantee 有限担保责任公司   L<k(stx~   
C (130)company limited shares 股份有限公司   EGVS8YP>h  
  C (131)competitive position 竞争能力状况   Y1G/1Z# 2  
  C (132)concept 概念   B&m6N,  
  C (133)conglomerate 跨行业企业   MSE0z !t  
  C (134)consistency concept 一致性概念   XaF;IS@A  
  C (135)consolidated accounts 合并报表   p|g7Z  
  C (136)consolidation accounting 合并会计   GBY{O2!3u  
  C (137)consortium 财团   Fv<3VKueK[  
  C (138)contingency plan 应急计划   Yk0/f|>O  
  C (139)contingent liabilities 或有负债   #'dNSez5  
  C (140)continuous operation 连续生产   b_f"(l8'S  
  C (141)contra 抵消   Q zp!)i  
  C (142)contract cost 合同成本   _ B0C]u3D  
  C (143)contract costing 合同成本计算   [<WoXS1LX  
  C (144)contribution 贡献毛益   qSt\ 6~  
  C (145)contribution centre 贡献中心   M|fC2[]v B  
  C (146)contribution chart 贡献图   Rxlz`&   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   I]a [Ngj  
  C (148)contribution to salesration 贡献毛益对销售比率   ;FJFr*PM  
  C (149)control 控制   {q! :t0X.Y  
  C (150)control account 控制帐户   G=er0(7<  
  C (151)control limits 控制限度   {r%T_BfY  
  C (152)controllability concept 可控制概念   %bS1$ v\n  
  C (153)controllable cost 可控制成本   ?x/Lb*a^  
  C (154)conversion cost 加工成本   sQ. t3a3m  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w=FU:q/  
  C (156)corporate appraisal 公司评估   7{\6EC}d[&  
  C (157)corporate planning 公司计划   1zgM$p  
  C (158)corporate social reporting 公司社会报告   Qb|@DMq%  
  C (159)corporation 股份公司   .}Eckqkp  
  C (160)cost 成本   + w'q5/`  
  C (161)cost account 成本帐户   wLz V#8>  
  C (162)cost accounting 成本会计   86);0EBX  
  C (163)cost accounting manual 成本手册   !v8](UI8-  
  C (164)cost accounts calendar 成本报表的日历时间   |w{C!Q8l  
  C (165)cost adjustment 成本调整   L;WFHIE  
  C (166)cost allocation 成本分配   yK y )%i  
  C (167)cost apportionment 成本分摊   -]t>'Q?  
  C (168)cost attribution 成本归属   a(kY,<}  
  C (169)cost audit 成本审计   (|>rDk;  
  C (170)cost behaviour 成本性态   D#A6s32a  
  C (171)cost benefit analysis 成本效益分析   1 @i/N  
  C (172)cost center 成本中心   j2%fAs<  
  C (173)cost driver 成本动因
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