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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 {KG}m'lx  
76l. {TXF  
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  1.audit   审计 `NIb? /!f  
  2.attestation   鉴证 2 R\K!e  
  3.credibility   可信赖程度 GHsDZ(d3.  
  4.audit of financial statements 财务报表审计 %g9y m@s  
  5.agreed-upon procedures 执行商定程序 Ok!P~2J  
  6.high levels of assurance 高水平保证 " .7@  
  7.compilation 编制 }>{R<[I!G  
  8.reliability 可靠性 c8&3IzZ  
  9.relevance 相关性 s~Eo]e  
  10.professional skepticism 职业谨慎 $MR1 *_\V  
  11.objectivity 客观性 Y/sav;  
  12. professional competence 专业胜任能力 j9fBl:Fr  
  13.Senior/CPA-in-charge 项目经理 o<nM-"yWb  
  14.audit engagement letter 业务约定书 Xh8U}w<k6  
  15.recurring audit 连续审计 > "hP  
  16.the client 委托人 2+&;jgBP  
  17.change CPA 更换注册会计 xm {?h,U,  
  18.the existing CPA 现任注册会计师 .#&)%}GC  
  19.the successor CPA 后任注册会计师 hi(b\ ABx  
  20.the preceding CPA前任注册会计师 YuhfPa  
  21.issue the audit report 出具审计报告 ^(q .f=I!a  
  22.expert 专家 <Y`(J#  
  23.the board of directors 董事会 %e:+@%]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y6$a :6  
  25.assess material misstatement risks评估重大错报风险 sVh)Ofn  
  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 lV'?X%  
  27.a general knowledge of —— 初步了解―――的情况 <WUgH6"  
  28.a more knowledge of—— 进一步了解的情况 f#l9rV"@g  
  29.the prior year‘s working papers 以前年度工作底稿 L(3&,!@  
  30.minutes of meeting 会议纪要 3eUi9_s+  
  31.business risks 经营风险 rZgu`5 <a  
  32.appropriateness 适当性 \|>% /P  
  33.accounting estimate 会计估计 .rBU"Rbo  
  34.management representations 管理层声明 /` M#  
  35.going concern assumption 持续经营假设 _g Mr]%Q  
  36.audit plan 审计计划 o(tJc}Mh+(  
  37.significant audit areas 重点审计领域 - +a,Ej  
  38.error 错误 ;pm/nu  
  39.fraud舞弊 QvbH " 7  
  40.modified or additional procedures 修改或追加审计程序 ]y#'U  
  41.misappropriation of assets 侵占资产 'd N1~Pa  
  42.transactions without substance 虚假交易 >~,~X9   
  43.unusual pressures 异常压力 &J/EBmY[  
  44.the suspected noncompliance 涉嫌存在违法行为 M[qhy.  
  45.materialiy 重要性 +(!/(2>~  
  46.exceed the materiality level 超过重要性水平 :Quep-:fy<  
  47.approach the materiality level 接近重要性水平 FRxR/3&  
  48.an acceptably low level 可接受水平 ! >F70  
  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 o} =*E  
  50.misstatements or omissions 错报或漏报 N_92,xI#  
  51.aggregate 总计 ;gL{*gR]S  
  52.subsequent events 期后事项 "`;-5dg  
  53.adjust the financial statements 调整财务报表 !Ge;f/@  
  54.perform additional audit procedures 实施追加的审计程序 3/gR}\=  
  55.audit risk 审计风险 k;c IEEdZD  
  56.detection risk 检查风险 ,hf W2}  
  57.inappropriate audit opinion 不适当的审计意见 * K$ U[$s  
  58.material misstatement 重大的错报 ASdW!4.p  
  59.tolerable misstatement 可容忍错报 3^P;mQ$p1  
  60.the acceptable level of detection risk 可接受的检查风险 f I%8@ :  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &j~9{ C  
  62.simall business 小规模企业 `Ij EwKra  
  63.accounting system 会计系统 4M%|N  
  64.test of control 控制测试 Bvvja C  
  65.walk-through test 穿行测试 A,&711Y  
  66.communication 沟通 1Xi>&;],  
  67.flow chart 流程图 Q&0`(okb  
  68.reperformance of internal control 重新执行 yMdu Zmkc  
  69.audit evidence 审计证据 *ELU">!}G  
  70.substantive procedures 实质性程序 %KVmpWku  
  71.assertions 认定 ]Sj;\Iz  
  72.esistence 存在 I:t ?#)wl  
  73.occurrence 发生 XZN@hXc9:v  
  74.completeness 完整性 Z;N3mD+\ye  
  75.rights and obligations 权利和义务 mxEe -q  
  76.valuation and allocation 计价和分摊 zf8SpQ2~  
  77.cutoff 截止 p9jC- &:  
  78.accuracy 准确性 ,|z@ Dy  
  79.classification 分类 }8AH/  
  80.inspection 检查 48z%dBmTT*  
  81.supervision of counting 监盘 [ PN2^  
  82.observation 观察 X> 98`  
  83.confirmation 函证 wdt2T8`I/  
  84.computation 计算 k>i`G5Dh  
  85.analytical procedures 分析程序 |(l]X r&O  
  86.vouch 核对 G(?1 Urxi  
  87.trace 追查 j|8!gW  
  88.audit sampling 审计抽样 _N:$|O#  
  89.error 误差 &KBDrJEX  
  90.expected error 预期误差 :YRHO|  
  91.population 总体 ^>%.l'1/(  
  92.sampling risk 抽样风险 iz^a Qx/  
  93.non- sampling risk 非抽样风险 ;07$G+['  
  94.sampling unit 抽样单位 ^O<v'\!z-  
  95.statistical sampling 统计抽样 :Z/\U*6~  
  96.tolerable error 可容忍误差 PZru:.Mh  
  97.the risk of under reliance 信赖不足风险 2u -J+  
  98.the risk of over reliance 信赖过度风险 gJp6ReZ#  
  99.the risk of incorrect rejection 误拒风险 /$clk=  
  100. the risk of incorrect acceptance 误受风险 UUDbOxD^w  
  101.working trial balance 试算平衡表 4<tbZP3/6)  
  102.index and cross-referencing 索引和交叉索引 |X*y-d77W  
  103.cash receipt 现金收入 :LB*l5\  
  104.cash disbursement 现金支出 Q_p&~PNy5  
  105.bank statement 银行对账单 =}tomN(F~[  
  106.bank reconciliation 银行存款余额调节表 >l8?B L  
  107.balance sheet date 资产负债表日 vCej( ))  
  108.net realizable value 可变现净值 J|hVD  
  109.storeroom 仓库 S0OL;[*.  
  110.sale invoice 销售发票 8 pf]M&  
  111.price list 价目表 [>>_%T\I  
  112.positive confirmation request 积极式询证函 U]+IP;YS  
  113.negative confirmation request 消极式询证函 P7T'.|d  
  114.purchase requisition 请购单 J<H]vs   
  115.receiving report 验收报告 66-\}8f8a  
  116.gross margin 毛利 ;F- mt(Y  
  117.manufacturing overhead 制造费用 Z,AY<[/C  
  118.material requisition 领料单 8.jf6   
  119.inventory-taking 存货盘点 3]'ab-,Vp  
  120.bond certificate 债券 Z&?4<-@6\p  
  121.stock certificate 股票 y|+5R5}K  
  122.audit report 审计报告 A`M-N<T  
  123.entity 被审计单位 &ZMQ]'&  
  124.addressee of the audit report 审计报告的收件人 /Z]nV2$n)V  
  125.unqualified opinion 无保留意见 i._RMl5zg  
  126.qualified opinion 保留意见 W;T0_=  
  127.disclaimer of opinion 无法表示意见 wO.d;SK  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   j;48Yya'  
  A (2)absorbed overhead 已吸收制造费用 Rs{8vV  
  A (3)absorption costing 吸收成本计算 E@otV6Wk[@  
  A (4)account 账户,报表   9W(&g)`  
  A (5)accounting postulate 会计假设   byE0Z vDM  
  A (6)accounting series release 会计公告文件   F (kq  
  A (7)accounting valuation 会计计价   .3UJ*^ (?  
  A (8)account sale 承销清单 ts(u7CJd  
  A (9)accountability concept 经营责任概念   rSt5 @f?  
  A (10)accountancy 会计职业   !_3b#Caf  
  A (11)accountant 会计师   49>b] f,Vc  
  A (12)accounting 会计   8EkzSe  
  A (13)agency cost 代理成本   :sK4mRF  
  A (14)accounting bases 会计基础   "y*3p0E  
  A (15)accounting manual 会计手册   ( ./MFf  
  A (16)accounting period 会计期间   fB ZLWfp9  
  A (17)accounting policies 会计方针   :zo5`[P  
  A (18)accounting rate of return 会计报酬率   *k#"@  
  A (19)accounting reference date 会计参照日   &`s{-<t<L  
  A (20)accounting reference period 会计参照期间   LHx ")H?,  
  A (21)accrual concept 应计概念   y@$E5sz  
  A (22)accrual expenses 应计费用   0+1!-Wo  
  A (23)acid test ration 速动比率(酸性测试比率)   L?;UcCB  
  A (24)acquisition 购置   n6,YA2yZO  
  A (25)acquisition accounting 收购会计   @,= pG  
  A (26)activity based accounting 作业基础成本计算   ]!!?gnPd5  
  A (27)adjusting events 调整事项   [O^/"Qk  
  A (28)administrative expenses 行政管理费   Q5dqn"?  
  A (29)advice note 发货通知   N2 3:+u<)E  
  A (30)amortization 摊销   V;RgO}  
  A (31)analytical review 分析性检查   U!Zj%H1XQ0  
  A (32)annual equivalent cost 年度等量成本法   3f^jy(  
  A (33)annual report and accounts 年度报告和报表   jK/F zD0-  
  A (34)appraisal cost 检验成本   6W1+@ q  
  A (35)appropriation account 盈余分配账户   glo G_*W  
  A (36)articles of association 公司章程细则   @8`I!fZ  
  A (37)assets 资产   #r"|%nOfY  
  A (38)assets cover 资产保障   A p?,y?  
  A (39)asset value per share 每股资产价值   XRkUv>Yk  
  A (40)associated company 联营公司   NBasf n  
  A (41)attainable standard 可达标准   Opf)TAl{  
SXl~lYUL  
 A (42)attributable profit 可归属利润   Q3=5q w^  
  A (43)audit 审计   QPLWRZu@  
  A (44)audit report 审计报告   H[s+.&^  
  A (45)auditing standards 审计准则   a%HNz_ro  
  A (46)authorized share capital 额定股本   [/*;}NUv  
  A (47)available hours 可用小时   .H M3s   
  A (48)avoidable costs 可避免成本 @}R y7H0O  
  B (49)back-to-back loan 易币贷款   1 Vc_jYO@  
  B (50)backflush accounting 倒退成本计算   P}a$#a'!  
  B (51)bad debts 坏帐   MUZ]*n&0  
  B (52)bad debts ratio 坏帐比率   w+j\Py_G"  
  B (53)bank charges 银行手续费   j>\rs|^O  
  B (54)bank overdraft 银行透支   |[5; dt_U/  
  B (55)bank reconciliation 银行存款调节表   >oyf i:  
  B (56)bank statement 银行对账单   :ln| n6X  
  B (57)bankruptcy 破产   (i(E~^O  
  B (58)basis of apportionment 分摊基础   g8'8"9:xC  
  B (59)batch 批量   eLh35tw  
  B (60)batch costing 分批成本计算   _~CJitR3  
  B (61)beta factor B(市场)风险因素    r90tXx  
  B (62)bill 账单   z]%@r 7  
  B (63)bill of exchange 汇票   O^./) #!#  
  B (64)bill of landing 提单   k0PwAt)65  
  B (65)bill of materials 用料预计单   $$0 < &  
  B (66)bill payable 应付票据   '^WR5P<8c  
  B (67)bill receivable 应收票据   saZK+kD4I  
  B (68)bin card 存货记录卡   mYJ8O$  
  B (69)bonus 红利   JBw2#ry  
  B (70)book-keeping 薄记   PCgr`($U  
  B (71)Boston classification 波士顿分类   (>u1O V  
  B (72)breakeven chart 保本图   Rvf{u8W  
  B (73)breakeven point 保本点   [cEGkz  
  B (74)breaking-down time 复位时间   "WGKwi=W  
  B (75)budget 预算   !WGQ34R{  
  B (76)budget center 预算中心   |zfFB7}v  
  B (77)budget cost allowance 预算成本折让   \6APU7S  
  B (78)budget manual 预算手册   O \o@]  
  B (79)budget period 预算期间   "38<14V  
  B (80)budgetary control 预算控制   MW +DqT.h  
  B (81)budgeted capacity 预算生产能力   By!u*vSev  
  B (82)burden 制造费用   Kc^ctAk7;  
  B (83)business center 经营中心   ,-EN{ed  
  B (84)business entity 营业个体   BH^*K/ ^  
  B (85)business unit 经营单位   AIQ {^:  
 B (86)buy-out management 管理性购买产权   u:(=gj,~x  
  B (87)by-product 副产品 p}!)4EI=  
  C (88)called-up share capital 催缴股本   n2AoEbd  
  C (89)capacity 生产能力   ./7-[d  
  C (90)capacity ratios 生产能力比率   H@zv-{}T8  
  C (91)capital 资本   mM/#(Ghl  
  C (92)capital assets pricing model资本资产计价模式   t xnH~;(  
  C (93)capital commitment 承诺资本   r^"sZk#  
  C (94)capital employed 已运用的资本   G='`*_$  
  C (95)capital expenditure 资本支出   1z2v[S&pk  
  C (96)capital expenditureauthorization 资本支出核准   V#b*:E.cA  
  C (97)capital expenditure control 资本支出控制   B3[X{n$px  
  C (98)capital expenditure proposal资本支出申请   W2$rC5|  
  C (99)capital funding planning 资本基金筹集计划   #>_fYjT  
  C (100)capital gain 资本收益   d!&LpODI]*  
  C (101)capital investment appraisal资本投资评估   'CqAjlj  
  C (102)capital maintenance 资本保全   O3slYd&V  
  C (103)capital resource planning 资本资源计划   zn= pm#L  
  C (104)capital surplus 资本盈余    FO!0TyQ  
  C (105)capital turnover 资本周转率   75 R4[C6T  
  C (106)card 记录卡   JF}i=}  
  C (107)cash 现金   Dvz 6 E  
  C (108)cash account 现金账户   oui0:Vy<  
  C (109)cash book 现金账薄   :u=y7[I  
  C (110)cash cow 金牛产品   ]moBVRd  
  C (111)cash flow 现金流量   c"`HKf L  
  C (112)cash discounted 现金贴现   qa~ju\jm.  
  C (113)cash flow budget 现金流量预算   oliVaavj  
  C (114)cash flow statement 现金流量表   k"BM1-f  
  C (115)cash ledger 现金分类账   leizjL\P  
  C (116)cash limit 现金限额   Lnn^j#n  
  C (117)CCA 现时成本会计   G5 )"%G.  
  C (118)center 中心   4Vf-D% h>a  
  C (119)changeover time 变更时间   30Q77,Nsny  
  C (120)chartered entity 特许经济个体   y}U'8*,  
  C (121)cheque 支票   $E:z*~ ?  
  C (122)cheque register 支票登记薄   loq2+(  
  C (123)coin analysis 零钱分类   at*DYZBjDB  
  C (124)classification 分类   v/]xdP^Z  
  C (125)clock card 工时卡   #|:q"l9  
  C (126)code 代码   yl' IL#n]r  
  C (127)commitment accounting 承诺确认会计   066\zAPdH  
  C (128)common cost 共同成本   !.@:t`w  
  C (129)company limited byguarantee 有限担保责任公司   J$jLGy&'  
C (130)company limited shares 股份有限公司   }\N ~%?6D  
  C (131)competitive position 竞争能力状况   "GqasbX  
  C (132)concept 概念   PDgZb  
  C (133)conglomerate 跨行业企业   4T)`%Oo<}  
  C (134)consistency concept 一致性概念   <Z]j89wzDZ  
  C (135)consolidated accounts 合并报表   <Z~Nz>'r  
  C (136)consolidation accounting 合并会计   yQu/({D  
  C (137)consortium 财团   <7ag=IgDy  
  C (138)contingency plan 应急计划   Gh{9nM_\"  
  C (139)contingent liabilities 或有负债   K;\fJ2ag  
  C (140)continuous operation 连续生产   4uE/!dT  
  C (141)contra 抵消   ee Bw\f0  
  C (142)contract cost 合同成本   jM{5nRQ  
  C (143)contract costing 合同成本计算   a)+*Gf7?  
  C (144)contribution 贡献毛益   65+2+p  
  C (145)contribution centre 贡献中心   !,7)ZW?*8  
  C (146)contribution chart 贡献图   (8W ?ym  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^q}phj3E  
  C (148)contribution to salesration 贡献毛益对销售比率   $Zrc-tkV  
  C (149)control 控制   #.}&6ZP  
  C (150)control account 控制帐户   5HAAaI  
  C (151)control limits 控制限度   daQJ{Cd,w  
  C (152)controllability concept 可控制概念   /W}"/W9  
  C (153)controllable cost 可控制成本   ~me/ve  
  C (154)conversion cost 加工成本   1F2(MKOo!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   KlwB oC/{K  
  C (156)corporate appraisal 公司评估   4>HQ2S{t  
  C (157)corporate planning 公司计划   1[RI 07g7*  
  C (158)corporate social reporting 公司社会报告   f.vJJa  
  C (159)corporation 股份公司   NPE 4@c_a@  
  C (160)cost 成本   { ux' 9SA  
  C (161)cost account 成本帐户   vhU $GG8  
  C (162)cost accounting 成本会计   -7I %^u  
  C (163)cost accounting manual 成本手册   %wJ>V-\e  
  C (164)cost accounts calendar 成本报表的日历时间   1yc$b+TH  
  C (165)cost adjustment 成本调整   U:aaa  
  C (166)cost allocation 成本分配   %~Wr/TOt +  
  C (167)cost apportionment 成本分摊   X4bZ4U*  
  C (168)cost attribution 成本归属   e:QH3|'y  
  C (169)cost audit 成本审计   sa"!ckh  
  C (170)cost behaviour 成本性态   R++w>5 5A  
  C (171)cost benefit analysis 成本效益分析   d=HD! e  
  C (172)cost center 成本中心   fzjtaH?  
  C (173)cost driver 成本动因
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