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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 ZWH`s  
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  1.audit   审计  V Euv  
  2.attestation   鉴证 crQuoOl7  
  3.credibility   可信赖程度 ;f\0GsA#  
  4.audit of financial statements 财务报表审计 !RI&FcK  
  5.agreed-upon procedures 执行商定程序 TEtZ PGFl  
  6.high levels of assurance 高水平保证 h?sh#j6  
  7.compilation 编制 iuEdm:pW  
  8.reliability 可靠性 nYH k~<a  
  9.relevance 相关性 e9hQJ 1{)x  
  10.professional skepticism 职业谨慎 +]X^bB[  
  11.objectivity 客观性 _=b[b]Ec$s  
  12. professional competence 专业胜任能力 J$o J  
  13.Senior/CPA-in-charge 项目经理 [@czvPi  
  14.audit engagement letter 业务约定书 3h&s=e!  
  15.recurring audit 连续审计 H{8\<E:V+}  
  16.the client 委托人 `/O_6PQ}  
  17.change CPA 更换注册会计 dj#<,e\  
  18.the existing CPA 现任注册会计师 X%sc:V  
  19.the successor CPA 后任注册会计师 ?(z3/ "g]  
  20.the preceding CPA前任注册会计师 5ym =2U  
  21.issue the audit report 出具审计报告 })Jp5vv  
  22.expert 专家 o9CB ,c7]  
  23.the board of directors 董事会 |8"HTBb\CW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {sLh=iK  
  25.assess material misstatement risks评估重大错报风险 J{Jxb1:c  
  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 WG,{:|!E  
  27.a general knowledge of —— 初步了解―――的情况 E+gUzz5  
  28.a more knowledge of—— 进一步了解的情况 qXW 5_iX  
  29.the prior year‘s working papers 以前年度工作底稿 W$W7U|Z9y+  
  30.minutes of meeting 会议纪要 c!c !;(  
  31.business risks 经营风险 uv$y"1'g  
  32.appropriateness 适当性 OoE@30+  
  33.accounting estimate 会计估计 ZHT.+X:_  
  34.management representations 管理层声明 ]Q+Tm2{  
  35.going concern assumption 持续经营假设 JW$#~"@r  
  36.audit plan 审计计划 R!O'DM+  
  37.significant audit areas 重点审计领域 fqi5 84  
  38.error 错误 @m6E*2Gg  
  39.fraud舞弊 Z`D#L[z$  
  40.modified or additional procedures 修改或追加审计程序 iH2|w  
  41.misappropriation of assets 侵占资产 "-9YvB#  
  42.transactions without substance 虚假交易 e>[QF+e)y  
  43.unusual pressures 异常压力 Lt )t}0  
  44.the suspected noncompliance 涉嫌存在违法行为 #8A|-u=3  
  45.materialiy 重要性 S}>rsg!  
  46.exceed the materiality level 超过重要性水平 IzG7!K  
  47.approach the materiality level 接近重要性水平 Ky+TgR  
  48.an acceptably low level 可接受水平 +XsY*$O  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ut<_D8Tzx  
  50.misstatements or omissions 错报或漏报  j%lW+ [%  
  51.aggregate 总计 iVD9MHT4  
  52.subsequent events 期后事项 &{>~ |^  
  53.adjust the financial statements 调整财务报表 VGS e<6Hh  
  54.perform additional audit procedures 实施追加的审计程序 q o'1Pknz  
  55.audit risk 审计风险 T"$"`A"  
  56.detection risk 检查风险 Fw|5A"9'a'  
  57.inappropriate audit opinion 不适当的审计意见 )|:|.`H  
  58.material misstatement 重大的错报 b3Do{1BV  
  59.tolerable misstatement 可容忍错报 MSA*XDnN  
  60.the acceptable level of detection risk 可接受的检查风险 K jLj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 f@ySTz;u  
  62.simall business 小规模企业 "*UHit;"+{  
  63.accounting system 会计系统 ^OUkFH;dG?  
  64.test of control 控制测试 #JVcl $0 Y  
  65.walk-through test 穿行测试 _vad>-=D*U  
  66.communication 沟通 SQ@@79A  
  67.flow chart 流程图 B!,})F$x  
  68.reperformance of internal control 重新执行 bygwoZ<E  
  69.audit evidence 审计证据 e|`&K"fnq  
  70.substantive procedures 实质性程序 Ih.o;8PpK  
  71.assertions 认定 ^uYxeQY[  
  72.esistence 存在 zU(U^  
  73.occurrence 发生 zITXEorF!J  
  74.completeness 完整性 ) yjHABGJ  
  75.rights and obligations 权利和义务 IuPwFf)  
  76.valuation and allocation 计价和分摊 6,k}v:  
  77.cutoff 截止 vsc&$r3!5{  
  78.accuracy 准确性 /0zk&g  
  79.classification 分类 K%S k{'  
  80.inspection 检查 R!:1{1  
  81.supervision of counting 监盘 IKpNc+;p  
  82.observation 观察 JI K;/1  
  83.confirmation 函证 !x>P]j7A}Y  
  84.computation 计算 hd\iW7  
  85.analytical procedures 分析程序 eI- ~ +.  
  86.vouch 核对 J|s4c`=  
  87.trace 追查 't wMvm  
  88.audit sampling 审计抽样 __)9JF  
  89.error 误差 B;^7Yu0,  
  90.expected error 预期误差 C0'Tua'  
  91.population 总体 S53[K/dZo  
  92.sampling risk 抽样风险 sURHj&:t|  
  93.non- sampling risk 非抽样风险 Dk:Zeo]+my  
  94.sampling unit 抽样单位 D>05F,a  
  95.statistical sampling 统计抽样 vQztD _bX%  
  96.tolerable error 可容忍误差 MSw/_{  
  97.the risk of under reliance 信赖不足风险 /+%1Kq.hP  
  98.the risk of over reliance 信赖过度风险 2OEO b,`  
  99.the risk of incorrect rejection 误拒风险 q W) ,)i  
  100. the risk of incorrect acceptance 误受风险 xZBmQ:s',S  
  101.working trial balance 试算平衡表 I(pU_7mw  
  102.index and cross-referencing 索引和交叉索引 o: TO[  
  103.cash receipt 现金收入 ]e R1 +Nl  
  104.cash disbursement 现金支出 K5b8lc  
  105.bank statement 银行对账单 {4UlJ,Z.n  
  106.bank reconciliation 银行存款余额调节表 ]kR 93  
  107.balance sheet date 资产负债表日 ^oM*f{9  
  108.net realizable value 可变现净值 Z|E( !"zE9  
  109.storeroom 仓库 H=EvT'g  
  110.sale invoice 销售发票 -]HO8}-Rjs  
  111.price list 价目表 4u A ;--j  
  112.positive confirmation request 积极式询证函 v]c1|?9p '  
  113.negative confirmation request 消极式询证函 9MVW~ V  
  114.purchase requisition 请购单 l1a=r:WhH  
  115.receiving report 验收报告 co#%~KqMu  
  116.gross margin 毛利 ?:~ `?  
  117.manufacturing overhead 制造费用 u[y>DPPx  
  118.material requisition 领料单 SxNs  
  119.inventory-taking 存货盘点 Q']:k}y  
  120.bond certificate 债券 -49OE*uF  
  121.stock certificate 股票 L Ktr>u  
  122.audit report 审计报告 I 91`~0L*  
  123.entity 被审计单位 9_oIAn :<  
  124.addressee of the audit report 审计报告的收件人 &!a[rvtZ+  
  125.unqualified opinion 无保留意见 ^2XoYgv  
  126.qualified opinion 保留意见 zAS&L%^tV  
  127.disclaimer of opinion 无法表示意见 WnU"&XZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Fod2KS;g  
  A (2)absorbed overhead 已吸收制造费用 Xfk&{zO-j  
  A (3)absorption costing 吸收成本计算 XV]`?  
  A (4)account 账户,报表   | \C{R  
  A (5)accounting postulate 会计假设   j?#S M!f  
  A (6)accounting series release 会计公告文件   >cQ*qXI0  
  A (7)accounting valuation 会计计价   =#SKN\4  
  A (8)account sale 承销清单 "3W!p+W  
  A (9)accountability concept 经营责任概念   I"y=A7Nq  
  A (10)accountancy 会计职业   0(h *< g:  
  A (11)accountant 会计师   e=QnGT*b5  
  A (12)accounting 会计   UIIR$,XB  
  A (13)agency cost 代理成本   ' w!o!_T6  
  A (14)accounting bases 会计基础   aa8WRf  
  A (15)accounting manual 会计手册   #P<v[O/rA  
  A (16)accounting period 会计期间    Hi|'  
  A (17)accounting policies 会计方针   rV54-K;`0  
  A (18)accounting rate of return 会计报酬率   N_UZu  
  A (19)accounting reference date 会计参照日   +3!um  
  A (20)accounting reference period 会计参照期间   wqK>=Ri_  
  A (21)accrual concept 应计概念   r. =_=V/t  
  A (22)accrual expenses 应计费用   O\-cLI<h2  
  A (23)acid test ration 速动比率(酸性测试比率)   8S &`  
  A (24)acquisition 购置   n@Y`g{{e~  
  A (25)acquisition accounting 收购会计   %HpTQ   
  A (26)activity based accounting 作业基础成本计算   ;a*i*{\Rm  
  A (27)adjusting events 调整事项   J+kxb"#d  
  A (28)administrative expenses 行政管理费   n(0O'nS^  
  A (29)advice note 发货通知   ym{?vY h  
  A (30)amortization 摊销     9Ld3  
  A (31)analytical review 分析性检查   &Dgho  
  A (32)annual equivalent cost 年度等量成本法   7_?:R2]n  
  A (33)annual report and accounts 年度报告和报表   D/"[/!  
  A (34)appraisal cost 检验成本   4hr;k0sD  
  A (35)appropriation account 盈余分配账户   Q_x/e|sd  
  A (36)articles of association 公司章程细则   1BmevE a)  
  A (37)assets 资产   p9y "0A|  
  A (38)assets cover 资产保障   80x %wCY`  
  A (39)asset value per share 每股资产价值   % Lhpj[C  
  A (40)associated company 联营公司   GTyS8`5E*  
  A (41)attainable standard 可达标准   j_H{_Ug  
/#GX4&z  
 A (42)attributable profit 可归属利润   /xWkP{  
  A (43)audit 审计   b`usRoD{+  
  A (44)audit report 审计报告   SL? ! RQ  
  A (45)auditing standards 审计准则   e%afK@c  
  A (46)authorized share capital 额定股本   !=_:*U)-'  
  A (47)available hours 可用小时   &gw. &/t  
  A (48)avoidable costs 可避免成本 z AacX@  
  B (49)back-to-back loan 易币贷款   G29 PdmY$<  
  B (50)backflush accounting 倒退成本计算   :MV]OLRM  
  B (51)bad debts 坏帐   7  g8SK  
  B (52)bad debts ratio 坏帐比率   ;oH17  
  B (53)bank charges 银行手续费   HpC|dtro  
  B (54)bank overdraft 银行透支   By]XD~gcP  
  B (55)bank reconciliation 银行存款调节表   fILINW{Yk)  
  B (56)bank statement 银行对账单   \SHYwD}*Pr  
  B (57)bankruptcy 破产   DGz'Dn  
  B (58)basis of apportionment 分摊基础   H 0aDWFWS  
  B (59)batch 批量   |CexP^;!U  
  B (60)batch costing 分批成本计算   5wmH3g#0  
  B (61)beta factor B(市场)风险因素   :_~UO^*h  
  B (62)bill 账单   Ou"QUn|  
  B (63)bill of exchange 汇票   eu@-v"=w  
  B (64)bill of landing 提单   %M2.h;9]*\  
  B (65)bill of materials 用料预计单   mnzamp  
  B (66)bill payable 应付票据   Qx1ZxJz #  
  B (67)bill receivable 应收票据   +y!dU{L^  
  B (68)bin card 存货记录卡   j7K9T  
  B (69)bonus 红利   fIu5d6;'  
  B (70)book-keeping 薄记   Ek~Qp9B  
  B (71)Boston classification 波士顿分类   r :{2}nE  
  B (72)breakeven chart 保本图   2Vxr  
  B (73)breakeven point 保本点   N)K};yMf  
  B (74)breaking-down time 复位时间   <*3{Twa1T  
  B (75)budget 预算   8p,q9Ey  
  B (76)budget center 预算中心   /J]Yj,  
  B (77)budget cost allowance 预算成本折让   iNUisl  
  B (78)budget manual 预算手册   TR L4r_  
  B (79)budget period 预算期间   qAUqlSP5  
  B (80)budgetary control 预算控制   @Ck6s  
  B (81)budgeted capacity 预算生产能力   bg[k8*.:F  
  B (82)burden 制造费用   *91iFeKj=  
  B (83)business center 经营中心   FbO-K-  
  B (84)business entity 营业个体   {+r pMUs#  
  B (85)business unit 经营单位   \$}xt`6p  
 B (86)buy-out management 管理性购买产权   V@&zn8?  
  B (87)by-product 副产品 VO] Jvf  
  C (88)called-up share capital 催缴股本   LzB)o\a  
  C (89)capacity 生产能力   Tw/kD)u{  
  C (90)capacity ratios 生产能力比率   'g$~ij ;x  
  C (91)capital 资本   JR|yg=E  
  C (92)capital assets pricing model资本资产计价模式   M7-piRnd4  
  C (93)capital commitment 承诺资本   0AP wk }  
  C (94)capital employed 已运用的资本   \:mx Ri  
  C (95)capital expenditure 资本支出   VI,z7 \  
  C (96)capital expenditureauthorization 资本支出核准   yw^t6E  
  C (97)capital expenditure control 资本支出控制   &F1h3q)L  
  C (98)capital expenditure proposal资本支出申请   AR\>P  
  C (99)capital funding planning 资本基金筹集计划   W"?|OQ'  
  C (100)capital gain 资本收益   mq`N&ABO!K  
  C (101)capital investment appraisal资本投资评估   HK) $ls  
  C (102)capital maintenance 资本保全   I~ \j%zD  
  C (103)capital resource planning 资本资源计划   .\= GfF'  
  C (104)capital surplus 资本盈余   - l8n0P1+  
  C (105)capital turnover 资本周转率   5\8Ig f>  
  C (106)card 记录卡   UeV2`zIg`  
  C (107)cash 现金   [7q~rcf,Z  
  C (108)cash account 现金账户   ^crk8O@Fw  
  C (109)cash book 现金账薄   1dh_"/  
  C (110)cash cow 金牛产品   x tg3~/H  
  C (111)cash flow 现金流量   ?v PwI  
  C (112)cash discounted 现金贴现   767xCP  
  C (113)cash flow budget 现金流量预算   $'btfo4H  
  C (114)cash flow statement 现金流量表   d!7cIYVZ  
  C (115)cash ledger 现金分类账   q4@n pbx  
  C (116)cash limit 现金限额   A(X~pP &oF  
  C (117)CCA 现时成本会计   A ^ $9[_  
  C (118)center 中心   6[,*2a8  
  C (119)changeover time 变更时间   m663%b(5>  
  C (120)chartered entity 特许经济个体   I ~y [8  
  C (121)cheque 支票   9_V'P]@  
  C (122)cheque register 支票登记薄   fp|!LU  
  C (123)coin analysis 零钱分类   /1:`? % ,2  
  C (124)classification 分类   9#{?*c6  
  C (125)clock card 工时卡   8~AO~  
  C (126)code 代码   A]`63@-.  
  C (127)commitment accounting 承诺确认会计   6pDb5@QjTy  
  C (128)common cost 共同成本   I$xfCu  
  C (129)company limited byguarantee 有限担保责任公司   jG)fM?  
C (130)company limited shares 股份有限公司   u:& gp  
  C (131)competitive position 竞争能力状况   J @C8;]  
  C (132)concept 概念   XFeHkU`C  
  C (133)conglomerate 跨行业企业   ^eQK.B (  
  C (134)consistency concept 一致性概念   3ddH@Y|  
  C (135)consolidated accounts 合并报表   EzqYHY+_r  
  C (136)consolidation accounting 合并会计   yz8ZY,9  
  C (137)consortium 财团    ^]o]'  
  C (138)contingency plan 应急计划   Lo _5r T"  
  C (139)contingent liabilities 或有负债   "gjy+eosY  
  C (140)continuous operation 连续生产   wG [X*/v  
  C (141)contra 抵消   | K| c  
  C (142)contract cost 合同成本   9Slx.9f  
  C (143)contract costing 合同成本计算   T5?@'b8F6  
  C (144)contribution 贡献毛益   NF&R}7L  
  C (145)contribution centre 贡献中心   r7o63]  
  C (146)contribution chart 贡献图   8X!^ 2B}J  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [R*UPa  
  C (148)contribution to salesration 贡献毛益对销售比率   RX}6H<5R  
  C (149)control 控制   DcaVT]"  
  C (150)control account 控制帐户   \72(d  
  C (151)control limits 控制限度   \M(0@#-$C  
  C (152)controllability concept 可控制概念   .P+om< ~B  
  C (153)controllable cost 可控制成本   NBZF IFO<  
  C (154)conversion cost 加工成本   <gRv7 ?V[z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (@@t,\iF  
  C (156)corporate appraisal 公司评估   C-' n4AY^  
  C (157)corporate planning 公司计划   QxG:NN;jW  
  C (158)corporate social reporting 公司社会报告   H4p N+  
  C (159)corporation 股份公司   PB00\&6H  
  C (160)cost 成本   :S'P lH  
  C (161)cost account 成本帐户   VCfa<hn  
  C (162)cost accounting 成本会计   u^T)4~(  
  C (163)cost accounting manual 成本手册   @T[}] e  
  C (164)cost accounts calendar 成本报表的日历时间   BC0SSR@e  
  C (165)cost adjustment 成本调整   Y ]&D;w  
  C (166)cost allocation 成本分配   oe`t ? (U  
  C (167)cost apportionment 成本分摊   9gR@Q%b)  
  C (168)cost attribution 成本归属   ZZ k6 @C  
  C (169)cost audit 成本审计   0)n#$d>  
  C (170)cost behaviour 成本性态   ^[6eo8Ck>  
  C (171)cost benefit analysis 成本效益分析   U86bn(9K  
  C (172)cost center 成本中心   s"*ZQ0OaD  
  C (173)cost driver 成本动因
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