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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 C)yw b6  
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  1.audit   审计 N3#^If n[  
  2.attestation   鉴证 #Pd__NV"\  
  3.credibility   可信赖程度 aiz ws[C  
  4.audit of financial statements 财务报表审计 eA]8M^  
  5.agreed-upon procedures 执行商定程序 Yh!k uS#<  
  6.high levels of assurance 高水平保证 [6g$;SicT  
  7.compilation 编制 T'lycc4~a  
  8.reliability 可靠性 d42Y `Wu  
  9.relevance 相关性 .3_u5N|[=W  
  10.professional skepticism 职业谨慎 ;?iu@h  
  11.objectivity 客观性 l}(HE+?  
  12. professional competence 专业胜任能力 @IbZci)1  
  13.Senior/CPA-in-charge 项目经理 V73/q  
  14.audit engagement letter 业务约定书 aLW3Ub{h  
  15.recurring audit 连续审计 ^.@%n1I"5y  
  16.the client 委托人 V+lS\E.  
  17.change CPA 更换注册会计 PY '^:0  
  18.the existing CPA 现任注册会计师 +U ziO#D  
  19.the successor CPA 后任注册会计师 \5<Z[#{  
  20.the preceding CPA前任注册会计师 *rxYal4ad  
  21.issue the audit report 出具审计报告 tXrKC  
  22.expert 专家 )n9,?F#l  
  23.the board of directors 董事会 gx^!&>eIb#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 WY@g=W>+  
  25.assess material misstatement risks评估重大错报风险 D{7^y>8_Y-  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G{X7;j e  
  27.a general knowledge of —— 初步了解―――的情况 R87@.  
  28.a more knowledge of—— 进一步了解的情况 -:r<sv$  
  29.the prior year‘s working papers 以前年度工作底稿 =#Jx~d[C  
  30.minutes of meeting 会议纪要 [8Z#HjhQ  
  31.business risks 经营风险 cQd?,B3#F  
  32.appropriateness 适当性 |%XcI3@*  
  33.accounting estimate 会计估计 %o\+R0K  
  34.management representations 管理层声明 Mby4(M+&n  
  35.going concern assumption 持续经营假设 $E;Tj|W  
  36.audit plan 审计计划 x.pg3mVd>  
  37.significant audit areas 重点审计领域 `mD!z.`U  
  38.error 错误 F"M/gy  
  39.fraud舞弊 t&x\@p9  
  40.modified or additional procedures 修改或追加审计程序 8#,_%<?UVy  
  41.misappropriation of assets 侵占资产 ()Wu_Q  
  42.transactions without substance 虚假交易 &k_LK  
  43.unusual pressures 异常压力 znWB.H  
  44.the suspected noncompliance 涉嫌存在违法行为 Pz D30VA  
  45.materialiy 重要性 x{ `{j'  
  46.exceed the materiality level 超过重要性水平 Bnwq!i!M  
  47.approach the materiality level 接近重要性水平 B9 ?58v&  
  48.an acceptably low level 可接受水平 tD#)  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iYYuZ.  
  50.misstatements or omissions 错报或漏报 Jo;&~/ V   
  51.aggregate 总计 "|&3z/AUh  
  52.subsequent events 期后事项 hCgk78O?  
  53.adjust the financial statements 调整财务报表 t(6i4c>  
  54.perform additional audit procedures 实施追加的审计程序 0cfGI%  
  55.audit risk 审计风险 An?#B4:  
  56.detection risk 检查风险 WO!OaC?+B,  
  57.inappropriate audit opinion 不适当的审计意见 {/5aF_0D.  
  58.material misstatement 重大的错报 ra^%__N}  
  59.tolerable misstatement 可容忍错报 :,$"Gk  
  60.the acceptable level of detection risk 可接受的检查风险 y}={S,z%22  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |9FrVO$M  
  62.simall business 小规模企业 Vz-q7*o $S  
  63.accounting system 会计系统 92D~trn  
  64.test of control 控制测试 hiV!/}'7  
  65.walk-through test 穿行测试 aTH$+f1?Q  
  66.communication 沟通 LN$T.r+  
  67.flow chart 流程图 6,~ 1^g*  
  68.reperformance of internal control 重新执行 e_!Z-#\J%  
  69.audit evidence 审计证据 {LA?v& b'  
  70.substantive procedures 实质性程序 };P=|t(r  
  71.assertions 认定 L"S2+F)n  
  72.esistence 存在 h G<[F@d  
  73.occurrence 发生 V)5,E>;EN  
  74.completeness 完整性 P&[&Dj  
  75.rights and obligations 权利和义务 c 8Q2H  
  76.valuation and allocation 计价和分摊 XMP4YWuVc  
  77.cutoff 截止 SS _6VE*sI  
  78.accuracy 准确性 *""W`x  
  79.classification 分类 DYIp2-K  
  80.inspection 检查 7cB{Iq0+  
  81.supervision of counting 监盘 pz/W#VN  
  82.observation 观察 !OPHS^L  
  83.confirmation 函证 a ^juZ  
  84.computation 计算 c`S+>:  
  85.analytical procedures 分析程序 }|M:MJ`  
  86.vouch 核对 q;sZwp<  
  87.trace 追查 ",Mrdxn7  
  88.audit sampling 审计抽样 G^VOA4  
  89.error 误差 [wQJVYv  
  90.expected error 预期误差 &AeNrtGu  
  91.population 总体 b&_Ifx_YF  
  92.sampling risk 抽样风险 L>7@!/ 9L  
  93.non- sampling risk 非抽样风险 ywyg(8>zE  
  94.sampling unit 抽样单位 EASmB  
  95.statistical sampling 统计抽样 }F9#3W&`c  
  96.tolerable error 可容忍误差 W 9}xfy09  
  97.the risk of under reliance 信赖不足风险 &{qKoI]  
  98.the risk of over reliance 信赖过度风险 (ToD u@p  
  99.the risk of incorrect rejection 误拒风险 ~h=iZ/g_^_  
  100. the risk of incorrect acceptance 误受风险 kj4=Q\Rfm  
  101.working trial balance 试算平衡表 LIz'hfS!  
  102.index and cross-referencing 索引和交叉索引 H;tE=  
  103.cash receipt 现金收入 Pn@DHYP  
  104.cash disbursement 现金支出 :Zob"*T  
  105.bank statement 银行对账单 t7V7TL!5'  
  106.bank reconciliation 银行存款余额调节表 8s[1-l  
  107.balance sheet date 资产负债表日 v*As:;D_  
  108.net realizable value 可变现净值 ~>0H k}Hv  
  109.storeroom 仓库 ){eQ.yW  
  110.sale invoice 销售发票 vR2);ywX  
  111.price list 价目表 a7F_{Mm  
  112.positive confirmation request 积极式询证函 L%Rw]=v }v  
  113.negative confirmation request 消极式询证函 #\QW <I#/  
  114.purchase requisition 请购单 W;UPA~nT~  
  115.receiving report 验收报告 U1E@pDH  
  116.gross margin 毛利 F --b,,  
  117.manufacturing overhead 制造费用 wCR! bZ w  
  118.material requisition 领料单 J@E]Fl  
  119.inventory-taking 存货盘点 *i:8g(  
  120.bond certificate 债券 Y;huT Z  
  121.stock certificate 股票 i$@xb_  
  122.audit report 审计报告 ^v cnDi  
  123.entity 被审计单位 rr1'| k "  
  124.addressee of the audit report 审计报告的收件人 hif;atO  
  125.unqualified opinion 无保留意见 *ls6k`ymL  
  126.qualified opinion 保留意见 izaqEz  
  127.disclaimer of opinion 无法表示意见 p5vQ.Ni*\-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,pdzi9@=t  
  A (2)absorbed overhead 已吸收制造费用 xR&:]M[Vg  
  A (3)absorption costing 吸收成本计算 .PVYYhrt  
  A (4)account 账户,报表   e7{6<[k3+$  
  A (5)accounting postulate 会计假设   vo\'ycPv  
  A (6)accounting series release 会计公告文件   t,8?Tf+i  
  A (7)accounting valuation 会计计价   f:&JKB)N  
  A (8)account sale 承销清单 ) xa )$u  
  A (9)accountability concept 经营责任概念   3ej237~F,L  
  A (10)accountancy 会计职业   ~/-SKGzo-  
  A (11)accountant 会计师   r0lI&25w  
  A (12)accounting 会计   0=6mb]VUi=  
  A (13)agency cost 代理成本   iv6G9e{cx  
  A (14)accounting bases 会计基础   stUv!   
  A (15)accounting manual 会计手册   2)|=+DN;  
  A (16)accounting period 会计期间   |UWIV  
  A (17)accounting policies 会计方针   JmK )Y# A  
  A (18)accounting rate of return 会计报酬率    ~,&8)1  
  A (19)accounting reference date 会计参照日   uj.$GAtO)  
  A (20)accounting reference period 会计参照期间   (_@5V_U  
  A (21)accrual concept 应计概念   ?&eS}skL  
  A (22)accrual expenses 应计费用   Cy6!?Mik  
  A (23)acid test ration 速动比率(酸性测试比率)   /4 pYhJ8S  
  A (24)acquisition 购置   uKM` umE  
  A (25)acquisition accounting 收购会计   wZ\93W-}  
  A (26)activity based accounting 作业基础成本计算   XIbxi  
  A (27)adjusting events 调整事项   \EoE/2"<  
  A (28)administrative expenses 行政管理费   \:1$E[3v  
  A (29)advice note 发货通知   bF_0',W  
  A (30)amortization 摊销   "i/GzD7`n  
  A (31)analytical review 分析性检查   p19(>|$J  
  A (32)annual equivalent cost 年度等量成本法   m)pHCS  
  A (33)annual report and accounts 年度报告和报表   h~Z &L2V  
  A (34)appraisal cost 检验成本   /]Y#*r8jRi  
  A (35)appropriation account 盈余分配账户   oYf+I  
  A (36)articles of association 公司章程细则   E Zf|>^N  
  A (37)assets 资产   8\' tfHL  
  A (38)assets cover 资产保障   =UK:83R(  
  A (39)asset value per share 每股资产价值   G`0{31us  
  A (40)associated company 联营公司   uchQv]VB  
  A (41)attainable standard 可达标准   (n?f016*%d  
8W P"~Js!  
 A (42)attributable profit 可归属利润   JJWP te/  
  A (43)audit 审计   4vG-d)"M2  
  A (44)audit report 审计报告   zNKB'hsK  
  A (45)auditing standards 审计准则   ">1wPq&  
  A (46)authorized share capital 额定股本   iZdl0;16[  
  A (47)available hours 可用小时   l6w\E=K  
  A (48)avoidable costs 可避免成本 Wc+(xk  
  B (49)back-to-back loan 易币贷款   6*S /frE  
  B (50)backflush accounting 倒退成本计算    X{Vs  
  B (51)bad debts 坏帐   H#hpaP;  
  B (52)bad debts ratio 坏帐比率   M$ieM[_T  
  B (53)bank charges 银行手续费   P}gtJ;  
  B (54)bank overdraft 银行透支   ^i_v\E[QU  
  B (55)bank reconciliation 银行存款调节表   M\CzV$\y  
  B (56)bank statement 银行对账单   Ar/P%$Zfq  
  B (57)bankruptcy 破产   pn(i18 x  
  B (58)basis of apportionment 分摊基础   ,#, K_oz  
  B (59)batch 批量   vqf}(/.D  
  B (60)batch costing 分批成本计算   {%>~ ]9E  
  B (61)beta factor B(市场)风险因素   dZ(Z]`L,B  
  B (62)bill 账单   &0Y |pY  
  B (63)bill of exchange 汇票   (9aOET>GG  
  B (64)bill of landing 提单   i{$P.i/&  
  B (65)bill of materials 用料预计单   qG 20  
  B (66)bill payable 应付票据   e> 9 X  
  B (67)bill receivable 应收票据   ,{q#U3  
  B (68)bin card 存货记录卡   V*te8HIe  
  B (69)bonus 红利   "OI$PLK  
  B (70)book-keeping 薄记   2RNee@!JJP  
  B (71)Boston classification 波士顿分类   2Q@n a @s  
  B (72)breakeven chart 保本图   =GP L>a&  
  B (73)breakeven point 保本点   X4hz\={  
  B (74)breaking-down time 复位时间   <BBzv-?D  
  B (75)budget 预算   $04lL/;  
  B (76)budget center 预算中心   }15&<s  
  B (77)budget cost allowance 预算成本折让   ~gZ1*8 s`  
  B (78)budget manual 预算手册   <$A/ ('  
  B (79)budget period 预算期间   (NR( )2  
  B (80)budgetary control 预算控制   %4x0^<k~  
  B (81)budgeted capacity 预算生产能力   GR*sk#{  
  B (82)burden 制造费用   ~YW;'  
  B (83)business center 经营中心   oupWzjo  
  B (84)business entity 营业个体   cOpe6H6,bz  
  B (85)business unit 经营单位   {e2ZW]  
 B (86)buy-out management 管理性购买产权   ]Ri=*KZa  
  B (87)by-product 副产品 #M  w70@6  
  C (88)called-up share capital 催缴股本   7oIHp_Zq  
  C (89)capacity 生产能力   p{GO-gE@  
  C (90)capacity ratios 生产能力比率   -;"A\2_y  
  C (91)capital 资本   gfAWN  
  C (92)capital assets pricing model资本资产计价模式   \^y~w~g?  
  C (93)capital commitment 承诺资本   xh#_K@8  
  C (94)capital employed 已运用的资本   C "@>NC _  
  C (95)capital expenditure 资本支出   OMjPC_  
  C (96)capital expenditureauthorization 资本支出核准   W!XBuk -  
  C (97)capital expenditure control 资本支出控制   qrw*?6mSQ  
  C (98)capital expenditure proposal资本支出申请   ; t9_*)[  
  C (99)capital funding planning 资本基金筹集计划   Px?"5g#+  
  C (100)capital gain 资本收益   >+i+_^]  
  C (101)capital investment appraisal资本投资评估   K9&Q@3V  
  C (102)capital maintenance 资本保全   f&5S`}C  
  C (103)capital resource planning 资本资源计划   Q-R?y+| x  
  C (104)capital surplus 资本盈余   Vtj*O'0  
  C (105)capital turnover 资本周转率   S\I+UeFkf  
  C (106)card 记录卡   zp f<!x^  
  C (107)cash 现金   FYC]^D  
  C (108)cash account 现金账户   q*4@d)_&  
  C (109)cash book 现金账薄   7vPG b:y  
  C (110)cash cow 金牛产品   NF |[j=?  
  C (111)cash flow 现金流量   %|JL=E}%|  
  C (112)cash discounted 现金贴现   7],y(:[=v  
  C (113)cash flow budget 现金流量预算   e&ZTRgYdi  
  C (114)cash flow statement 现金流量表   XHgW9;M!  
  C (115)cash ledger 现金分类账   Txe*$T,(  
  C (116)cash limit 现金限额   OC,yLQ  
  C (117)CCA 现时成本会计   Z)(#D($-  
  C (118)center 中心   _[&.`jTFn  
  C (119)changeover time 变更时间   >HwVP.~HN  
  C (120)chartered entity 特许经济个体   X5+^b({  
  C (121)cheque 支票   # 7d vT=  
  C (122)cheque register 支票登记薄   _f>)G 3p  
  C (123)coin analysis 零钱分类   Xs$a^zZ  
  C (124)classification 分类   @m`H~]AU  
  C (125)clock card 工时卡   UL~~J[1r  
  C (126)code 代码   ~n0Exw(  
  C (127)commitment accounting 承诺确认会计   YT[=o}jS  
  C (128)common cost 共同成本   M54czo=l  
  C (129)company limited byguarantee 有限担保责任公司   _RzoXn{1e  
C (130)company limited shares 股份有限公司   G^L9[c= ,  
  C (131)competitive position 竞争能力状况   A`(Cuw-o  
  C (132)concept 概念   jc>B^mqx  
  C (133)conglomerate 跨行业企业   l&W:t9o  
  C (134)consistency concept 一致性概念   XD!}uDZ^  
  C (135)consolidated accounts 合并报表   rWO#h{  
  C (136)consolidation accounting 合并会计   Ax@7RJ||  
  C (137)consortium 财团   4C:dkaDq]  
  C (138)contingency plan 应急计划    v1? G  
  C (139)contingent liabilities 或有负债   ;&?ITV  
  C (140)continuous operation 连续生产   3_ E}XQd  
  C (141)contra 抵消   !_c6 `o W  
  C (142)contract cost 合同成本   ?0z/i^I  
  C (143)contract costing 合同成本计算   {~g7&+9x*  
  C (144)contribution 贡献毛益   k{Y\YG%b  
  C (145)contribution centre 贡献中心   6+s&%io4  
  C (146)contribution chart 贡献图   P$ b5o  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "J}B lB  
  C (148)contribution to salesration 贡献毛益对销售比率   91a);d  
  C (149)control 控制   TOq xl  
  C (150)control account 控制帐户   l% %cU"  
  C (151)control limits 控制限度   :m'(8s8  
  C (152)controllability concept 可控制概念   T# tFzbr  
  C (153)controllable cost 可控制成本   R*ex!u60M  
  C (154)conversion cost 加工成本   MScUrW!TA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9/&1l FKJ  
  C (156)corporate appraisal 公司评估   Y<@_d  
  C (157)corporate planning 公司计划   _m#TL60m  
  C (158)corporate social reporting 公司社会报告   *z~J ]  
  C (159)corporation 股份公司   O7&OCo|b%>  
  C (160)cost 成本   f e^s`dsG  
  C (161)cost account 成本帐户   Mj19;nc0I  
  C (162)cost accounting 成本会计   FS?1O"_  
  C (163)cost accounting manual 成本手册   x< d ew  
  C (164)cost accounts calendar 成本报表的日历时间   `q \v~FT  
  C (165)cost adjustment 成本调整   "4*QA0 As  
  C (166)cost allocation 成本分配   9]{Ss$W3x  
  C (167)cost apportionment 成本分摊    1&=2"  
  C (168)cost attribution 成本归属   FY+@fy  
  C (169)cost audit 成本审计   5':j=KQE_  
  C (170)cost behaviour 成本性态   q7rX4-G$  
  C (171)cost benefit analysis 成本效益分析   wlP% U  
  C (172)cost center 成本中心   (i@(ZG]/  
  C (173)cost driver 成本动因
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