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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 <yFu*(Q  
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  1.audit   审计 ';=O 0)u  
  2.attestation   鉴证 ?m? ::RH  
  3.credibility   可信赖程度 e&aWq@D  
  4.audit of financial statements 财务报表审计 8eHyL  
  5.agreed-upon procedures 执行商定程序 u^qT2Ss0  
  6.high levels of assurance 高水平保证 ~1vDV>dpE  
  7.compilation 编制 BKjS ,2C  
  8.reliability 可靠性 ?oHpFlj  
  9.relevance 相关性 9c :cw  
  10.professional skepticism 职业谨慎 _8_R 1s  
  11.objectivity 客观性 [e}]}t8m  
  12. professional competence 专业胜任能力 Y\?"WGL)p  
  13.Senior/CPA-in-charge 项目经理 C={Y;C1  
  14.audit engagement letter 业务约定书 "mvt>X  
  15.recurring audit 连续审计 (rm?jDm   
  16.the client 委托人 Hn+~5@.  
  17.change CPA 更换注册会计 W+ko q*P  
  18.the existing CPA 现任注册会计师 =mp;.k95  
  19.the successor CPA 后任注册会计师 >_"an~Ss  
  20.the preceding CPA前任注册会计师 S2VA{9:m  
  21.issue the audit report 出具审计报告 D!-g&HBTC  
  22.expert 专家 'op|B@y  
  23.the board of directors 董事会 +Kbjzh3<wG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !58@pLJw  
  25.assess material misstatement risks评估重大错报风险 PKg@[<g43  
  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 ")XHak.JX  
  27.a general knowledge of —— 初步了解―――的情况 GH:jH]u!V  
  28.a more knowledge of—— 进一步了解的情况 %.-4!vj  
  29.the prior year‘s working papers 以前年度工作底稿 65$+{ s  
  30.minutes of meeting 会议纪要 Lhb35;\  
  31.business risks 经营风险 "8jf81V*  
  32.appropriateness 适当性 CSq4x5!_7>  
  33.accounting estimate 会计估计 ]{mPh\  
  34.management representations 管理层声明 G.a bql  
  35.going concern assumption 持续经营假设 j0evq+  
  36.audit plan 审计计划 Jgd'1'FOs  
  37.significant audit areas 重点审计领域 (b-MMr  
  38.error 错误 ;dZZ;#k%  
  39.fraud舞弊 .Una+Z  
  40.modified or additional procedures 修改或追加审计程序 s/ qYa])  
  41.misappropriation of assets 侵占资产 =BAW[%1b  
  42.transactions without substance 虚假交易 kr:^tbJ  
  43.unusual pressures 异常压力 ;m{1 _1  
  44.the suspected noncompliance 涉嫌存在违法行为 EPM-df!=  
  45.materialiy 重要性 '3D XPR^B6  
  46.exceed the materiality level 超过重要性水平 T9_RBy;%  
  47.approach the materiality level 接近重要性水平 :L@?2),  
  48.an acceptably low level 可接受水平 &n }f?  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /quc}"__  
  50.misstatements or omissions 错报或漏报 ^{;oM^Q'  
  51.aggregate 总计 {|_M # w~&  
  52.subsequent events 期后事项 _w+:Dv~*a  
  53.adjust the financial statements 调整财务报表 &LZn FR  
  54.perform additional audit procedures 实施追加的审计程序 d#rf5<i  
  55.audit risk 审计风险 aPfO$b:  
  56.detection risk 检查风险 J1RJ*mo7,  
  57.inappropriate audit opinion 不适当的审计意见 oiT[de\S  
  58.material misstatement 重大的错报 Ed,~1GanY  
  59.tolerable misstatement 可容忍错报 j0S# >t  
  60.the acceptable level of detection risk 可接受的检查风险 BmMGx8P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 bj0G5 dc=  
  62.simall business 小规模企业 m6&~HfwN  
  63.accounting system 会计系统 C>j@,G4  
  64.test of control 控制测试 a /l)qB#  
  65.walk-through test 穿行测试 '(yAfL 9}  
  66.communication 沟通 =eXU@B  
  67.flow chart 流程图 dIa+K?INX  
  68.reperformance of internal control 重新执行 BsqP?/  
  69.audit evidence 审计证据 i8[t=6Rm@  
  70.substantive procedures 实质性程序 [-k  
  71.assertions 认定 u#;7<.D  
  72.esistence 存在 lVR~Bh  
  73.occurrence 发生 xPk8$1meZM  
  74.completeness 完整性 JG!mc7  
  75.rights and obligations 权利和义务 *,8^@(th  
  76.valuation and allocation 计价和分摊 mD0f<gJ1  
  77.cutoff 截止 o_Z5@F  
  78.accuracy 准确性 K'Tm_"[u  
  79.classification 分类 ," Wr"  
  80.inspection 检查 i,E{f  
  81.supervision of counting 监盘 aS{n8P6vW  
  82.observation 观察 @qqg e'  
  83.confirmation 函证 wh\}d4gN  
  84.computation 计算 \fyRsa)  
  85.analytical procedures 分析程序 1s2>C!\  
  86.vouch 核对 ZaDyg"Tw+  
  87.trace 追查 AOWmzu{zw  
  88.audit sampling 审计抽样 % X+:o]T  
  89.error 误差 p7VTa~\zA  
  90.expected error 预期误差 %C'?@,7C  
  91.population 总体 K{cD+=]{  
  92.sampling risk 抽样风险 ]kG"ubHV?h  
  93.non- sampling risk 非抽样风险 #ASz;$P  
  94.sampling unit 抽样单位 Y1OkkcPb{  
  95.statistical sampling 统计抽样 YX7L?=;.@  
  96.tolerable error 可容忍误差 S)k*?dQ##R  
  97.the risk of under reliance 信赖不足风险 ~xfP:[u  
  98.the risk of over reliance 信赖过度风险 !M]uL&:  
  99.the risk of incorrect rejection 误拒风险 Lh"<XYY  
  100. the risk of incorrect acceptance 误受风险 |`Ntv }  
  101.working trial balance 试算平衡表 Av$^  
  102.index and cross-referencing 索引和交叉索引 1N^[.=  
  103.cash receipt 现金收入 -MO#]K3<  
  104.cash disbursement 现金支出 :O?MSS;~  
  105.bank statement 银行对账单 k\YG^I  
  106.bank reconciliation 银行存款余额调节表 5C*Pd Wpl  
  107.balance sheet date 资产负债表日 /k6MzFoid  
  108.net realizable value 可变现净值 YTpSHpf@  
  109.storeroom 仓库 b#Z{{eLny  
  110.sale invoice 销售发票 Xy&A~F  
  111.price list 价目表 }bpQq6ZF  
  112.positive confirmation request 积极式询证函 wj<6kG  
  113.negative confirmation request 消极式询证函 WZejp}x  
  114.purchase requisition 请购单 Gg3,:A_ w  
  115.receiving report 验收报告 p2[n$61   
  116.gross margin 毛利 }6}l7x  
  117.manufacturing overhead 制造费用 E7 Ul;d  
  118.material requisition 领料单 gQelD6c  
  119.inventory-taking 存货盘点 [0[i5'K:  
  120.bond certificate 债券 kr5">"7  
  121.stock certificate 股票 Z{Qu<vy_  
  122.audit report 审计报告 }wjw:M  
  123.entity 被审计单位 ]^n7  
  124.addressee of the audit report 审计报告的收件人 n QtWvT  
  125.unqualified opinion 无保留意见 %2/EaaR  
  126.qualified opinion 保留意见 qIE9$7*X  
  127.disclaimer of opinion 无法表示意见 UA0Bzoky;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <X^@*79m  
  A (2)absorbed overhead 已吸收制造费用 )VS=E7[  
  A (3)absorption costing 吸收成本计算 :&rt)/I  
  A (4)account 账户,报表   qI9z;_,gNz  
  A (5)accounting postulate 会计假设   IH&|Tcf\  
  A (6)accounting series release 会计公告文件   7P5)Z-K[  
  A (7)accounting valuation 会计计价   Z1f8 /?`W  
  A (8)account sale 承销清单 \0I_<  
  A (9)accountability concept 经营责任概念   ~ 'H ]jN  
  A (10)accountancy 会计职业   UiP"Ixg6  
  A (11)accountant 会计师   Apag{Z]^B  
  A (12)accounting 会计   m@F`!qY~Y\  
  A (13)agency cost 代理成本   #s( BuVU  
  A (14)accounting bases 会计基础   vHc%z$-d  
  A (15)accounting manual 会计手册   l^-];|Y  
  A (16)accounting period 会计期间   D~iz+{Q4  
  A (17)accounting policies 会计方针   f4b/NG|  
  A (18)accounting rate of return 会计报酬率   Jk11fn;\>  
  A (19)accounting reference date 会计参照日   *NaB#;+|k`  
  A (20)accounting reference period 会计参照期间   &|ex`nwc0  
  A (21)accrual concept 应计概念   Al^d$FaF  
  A (22)accrual expenses 应计费用   w"|L:8  
  A (23)acid test ration 速动比率(酸性测试比率)    6f>{"'  
  A (24)acquisition 购置   KVaiugQ   
  A (25)acquisition accounting 收购会计   o]_dJB  
  A (26)activity based accounting 作业基础成本计算   g \:[ 55;8  
  A (27)adjusting events 调整事项   cN6 X#D  
  A (28)administrative expenses 行政管理费   Hqx-~hQO  
  A (29)advice note 发货通知   (vnAbR#e  
  A (30)amortization 摊销   E\EsWb  
  A (31)analytical review 分析性检查   #&k5 d:  
  A (32)annual equivalent cost 年度等量成本法   "ycJ:Xv49  
  A (33)annual report and accounts 年度报告和报表   FFpT~.  
  A (34)appraisal cost 检验成本   mb3"U"ohs  
  A (35)appropriation account 盈余分配账户   .},'~NM]  
  A (36)articles of association 公司章程细则   su( 1<S}  
  A (37)assets 资产   >J?fl8  
  A (38)assets cover 资产保障   `r':by0M  
  A (39)asset value per share 每股资产价值   eA?RK.e  
  A (40)associated company 联营公司   eHZws`W  
  A (41)attainable standard 可达标准   FUb\e-Q=  
EjR9JUu  
 A (42)attributable profit 可归属利润   ,HV(l+k {|  
  A (43)audit 审计   2(+2+ }  
  A (44)audit report 审计报告   'ya{9EdlT  
  A (45)auditing standards 审计准则   ] vsz, 0  
  A (46)authorized share capital 额定股本   7"x;~X  
  A (47)available hours 可用小时   6l1jMm|= X  
  A (48)avoidable costs 可避免成本 |F[+k e  
  B (49)back-to-back loan 易币贷款   djG*YM\B  
  B (50)backflush accounting 倒退成本计算   {9pZ)tB  
  B (51)bad debts 坏帐   5d^sA;c  
  B (52)bad debts ratio 坏帐比率   9T9!kb  
  B (53)bank charges 银行手续费   gO-  _  
  B (54)bank overdraft 银行透支   3M7/?TMw{6  
  B (55)bank reconciliation 银行存款调节表   fOGFq1D  
  B (56)bank statement 银行对账单   itP,\k7>d  
  B (57)bankruptcy 破产   q:0N<$63  
  B (58)basis of apportionment 分摊基础   K YI/  
  B (59)batch 批量   "m8^zg hL  
  B (60)batch costing 分批成本计算   p%Vt#?q  
  B (61)beta factor B(市场)风险因素   p)-^;=<B3  
  B (62)bill 账单   a#k6&3m&  
  B (63)bill of exchange 汇票   k%#EEMh  
  B (64)bill of landing 提单   O _ gGf  
  B (65)bill of materials 用料预计单   +GN(Ug'R  
  B (66)bill payable 应付票据   /-'}q=M  
  B (67)bill receivable 应收票据   5Ln,{vsv  
  B (68)bin card 存货记录卡   ,R\ \%  
  B (69)bonus 红利   |aS.a&vwR  
  B (70)book-keeping 薄记   U9 s&  
  B (71)Boston classification 波士顿分类   &PHTpkaam  
  B (72)breakeven chart 保本图   {\1?ZrCI&  
  B (73)breakeven point 保本点   bsli0FJSh'  
  B (74)breaking-down time 复位时间   +@f26O7$*  
  B (75)budget 预算   G>}255qY  
  B (76)budget center 预算中心   eC4[AX6e  
  B (77)budget cost allowance 预算成本折让   o:'MpKm  
  B (78)budget manual 预算手册   J yK3{wYS  
  B (79)budget period 预算期间   )2o?#8J  
  B (80)budgetary control 预算控制   4F:\-O   
  B (81)budgeted capacity 预算生产能力   Ge@{_  
  B (82)burden 制造费用   | YWD8 +  
  B (83)business center 经营中心   [|$h*YK  
  B (84)business entity 营业个体   d7 y[0<xM  
  B (85)business unit 经营单位   Ll't>)  
 B (86)buy-out management 管理性购买产权   =y*IfG9b  
  B (87)by-product 副产品 jB2[(  
  C (88)called-up share capital 催缴股本   nR~@#P\  
  C (89)capacity 生产能力   V f&zL Sgr  
  C (90)capacity ratios 生产能力比率   _jVN&\A]mC  
  C (91)capital 资本   h;"4+uw  
  C (92)capital assets pricing model资本资产计价模式   Sz`,X0a  
  C (93)capital commitment 承诺资本   0[(8   
  C (94)capital employed 已运用的资本   !;A\.~-!G  
  C (95)capital expenditure 资本支出   M7~2iU<#  
  C (96)capital expenditureauthorization 资本支出核准   6d}lw6L  
  C (97)capital expenditure control 资本支出控制    @Nx 9)  
  C (98)capital expenditure proposal资本支出申请   IEi^kJflU  
  C (99)capital funding planning 资本基金筹集计划   _TZRVa_  
  C (100)capital gain 资本收益   .`eN8Dl1  
  C (101)capital investment appraisal资本投资评估   LH% F 8  
  C (102)capital maintenance 资本保全   7n<{tM  
  C (103)capital resource planning 资本资源计划   p]TAELy  
  C (104)capital surplus 资本盈余   7JH6A'&  
  C (105)capital turnover 资本周转率   W{+2/P  
  C (106)card 记录卡   Yj49t_$b  
  C (107)cash 现金   *i%d,w0+  
  C (108)cash account 现金账户   C&%_a~  
  C (109)cash book 现金账薄   @": ^)87  
  C (110)cash cow 金牛产品   9Y9GwL]T  
  C (111)cash flow 现金流量   n-;`Cy`k  
  C (112)cash discounted 现金贴现   J ZS:MFA  
  C (113)cash flow budget 现金流量预算   \R_C&=  
  C (114)cash flow statement 现金流量表   x 9fip-  
  C (115)cash ledger 现金分类账   S=5o < 1  
  C (116)cash limit 现金限额   d#FQc18v}k  
  C (117)CCA 现时成本会计   <]2wn  
  C (118)center 中心   T8$y[W-c  
  C (119)changeover time 变更时间   73;GW4,  
  C (120)chartered entity 特许经济个体   u*` GiZAO  
  C (121)cheque 支票   Svmy(w~m  
  C (122)cheque register 支票登记薄   W|mo5qrLS2  
  C (123)coin analysis 零钱分类   U5 de@Y  
  C (124)classification 分类   /J;Kn]5e  
  C (125)clock card 工时卡   8l`*]1.W<  
  C (126)code 代码   q2E_ A  
  C (127)commitment accounting 承诺确认会计   ;e*!S}C,  
  C (128)common cost 共同成本   Dp9+HA9t  
  C (129)company limited byguarantee 有限担保责任公司   U Cjld  
C (130)company limited shares 股份有限公司   H.MI5O(Q  
  C (131)competitive position 竞争能力状况   O\ r0bUPE  
  C (132)concept 概念   5rik 7a)Z]  
  C (133)conglomerate 跨行业企业   )SGq[B6@I  
  C (134)consistency concept 一致性概念   t{{QE:/  
  C (135)consolidated accounts 合并报表   R\[e!g*I  
  C (136)consolidation accounting 合并会计   c^W)07-X5y  
  C (137)consortium 财团   'H;*W|:-]  
  C (138)contingency plan 应急计划   ? =Kduef  
  C (139)contingent liabilities 或有负债   =Xr.'(U  
  C (140)continuous operation 连续生产   9%9#_?RW  
  C (141)contra 抵消   <LiPEo.R  
  C (142)contract cost 合同成本   y m1Y4,  
  C (143)contract costing 合同成本计算   ww1[rCh\+  
  C (144)contribution 贡献毛益   (sZ"iGn%  
  C (145)contribution centre 贡献中心   3Y$GsN4ln  
  C (146)contribution chart 贡献图   cvL;3jRo  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K}Qa~_  
  C (148)contribution to salesration 贡献毛益对销售比率   `ERz\`d~Y;  
  C (149)control 控制   S f# R0SA  
  C (150)control account 控制帐户   Nh44]*  
  C (151)control limits 控制限度   W"{N Bi  
  C (152)controllability concept 可控制概念   RViAwTvY  
  C (153)controllable cost 可控制成本   h<QY5=S F  
  C (154)conversion cost 加工成本   ~k5W@`"W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @6-jgw>W2  
  C (156)corporate appraisal 公司评估   Nh +H9  
  C (157)corporate planning 公司计划   dM@1l1h/  
  C (158)corporate social reporting 公司社会报告   C0Z=~Q%  
  C (159)corporation 股份公司   -KbYOb  
  C (160)cost 成本   m1AJ{cs  
  C (161)cost account 成本帐户   jL}v9$  
  C (162)cost accounting 成本会计   Y'X%Aw;`  
  C (163)cost accounting manual 成本手册   e\/w'  
  C (164)cost accounts calendar 成本报表的日历时间   #/37V2E  
  C (165)cost adjustment 成本调整   |R:'\+E  
  C (166)cost allocation 成本分配   _yR^*}xJb  
  C (167)cost apportionment 成本分摊   "m>81-0  
  C (168)cost attribution 成本归属   COlaD"Y  
  C (169)cost audit 成本审计   l'E6CL}@[  
  C (170)cost behaviour 成本性态   "0TZTa1e  
  C (171)cost benefit analysis 成本效益分析   (/] J3  
  C (172)cost center 成本中心   \~wMfP8  
  C (173)cost driver 成本动因
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