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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 # #k #q=4  
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  1.audit   审计 20rN,@2<  
  2.attestation   鉴证 <G\ <QV8W  
  3.credibility   可信赖程度 >.J'L5 x$  
  4.audit of financial statements 财务报表审计 |x d@M-ln  
  5.agreed-upon procedures 执行商定程序 v]WH8GI  
  6.high levels of assurance 高水平保证 ulH0%`Fi  
  7.compilation 编制 gf0PMc3l  
  8.reliability 可靠性 M[h 1>}$Lz  
  9.relevance 相关性 *he7BUO  
  10.professional skepticism 职业谨慎 !Z U_,[  
  11.objectivity 客观性 EvwbhvA(  
  12. professional competence 专业胜任能力 '1CD- Bu  
  13.Senior/CPA-in-charge 项目经理 M0O>Ljo4RN  
  14.audit engagement letter 业务约定书 Y*Y&)k6 t  
  15.recurring audit 连续审计 tCWJSi`IJ  
  16.the client 委托人 pNp^q/- yB  
  17.change CPA 更换注册会计 13ipaz  
  18.the existing CPA 现任注册会计师 xik`W!1S  
  19.the successor CPA 后任注册会计师 7^ B3lC)  
  20.the preceding CPA前任注册会计师 Sdgb#?MR|  
  21.issue the audit report 出具审计报告 1KW3l<v-6  
  22.expert 专家 /GsSrP_?]  
  23.the board of directors 董事会 ?N4A9W 9  
  24.knowledge of the entity‘ s business 了解被审计单位情况  LsQs:O  
  25.assess material misstatement risks评估重大错报风险 /"(b.&  
  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 R `;o!B}[  
  27.a general knowledge of —— 初步了解―――的情况 C0zrXhY_v  
  28.a more knowledge of—— 进一步了解的情况 s,84*6u  
  29.the prior year‘s working papers 以前年度工作底稿 cICHRp&&  
  30.minutes of meeting 会议纪要 j: <t  
  31.business risks 经营风险 %v]7BV^%6  
  32.appropriateness 适当性 De;,=BSp  
  33.accounting estimate 会计估计  "\`>2  
  34.management representations 管理层声明 HKpD 2M  
  35.going concern assumption 持续经营假设 xC)7eQn/R  
  36.audit plan 审计计划 EtGH\?d~]  
  37.significant audit areas 重点审计领域 Tc:sldtCk  
  38.error 错误 ;)gLjF/F7  
  39.fraud舞弊  q4_**  
  40.modified or additional procedures 修改或追加审计程序 9#u}^t  
  41.misappropriation of assets 侵占资产 bKYY{V55  
  42.transactions without substance 虚假交易 yHl@_rN sC  
  43.unusual pressures 异常压力 wjuGq.qIu  
  44.the suspected noncompliance 涉嫌存在违法行为 jUYF.K&  
  45.materialiy 重要性 gC0;2  
  46.exceed the materiality level 超过重要性水平 xYmdCf@H  
  47.approach the materiality level 接近重要性水平 _~ v-:w  
  48.an acceptably low level 可接受水平 h:f;mn?x  
  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 bpGzTU  
  50.misstatements or omissions 错报或漏报 NzAQ@E 2d:  
  51.aggregate 总计 Y]~IY?I  
  52.subsequent events 期后事项 YQ52~M0L  
  53.adjust the financial statements 调整财务报表 o5>/}wIf  
  54.perform additional audit procedures 实施追加的审计程序 # 2d,U\_  
  55.audit risk 审计风险 #`vVg GZ&  
  56.detection risk 检查风险 0X.TF  
  57.inappropriate audit opinion 不适当的审计意见 :H{Bb{B%  
  58.material misstatement 重大的错报 $ >;a 'f~  
  59.tolerable misstatement 可容忍错报 THJ 3-Ug  
  60.the acceptable level of detection risk 可接受的检查风险 5|CzX X#U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R^w}o,/  
  62.simall business 小规模企业 .U<F6I:<md  
  63.accounting system 会计系统 Q ] /B/  
  64.test of control 控制测试 1XCmM Z  
  65.walk-through test 穿行测试 `y'aH 'EEd  
  66.communication 沟通 gNTh% e  
  67.flow chart 流程图  ^=k {~  
  68.reperformance of internal control 重新执行 B9}E {)T?  
  69.audit evidence 审计证据 E&'#=K[  
  70.substantive procedures 实质性程序 L/)B}8m\  
  71.assertions 认定 V+46R ]  
  72.esistence 存在 +Jdm #n?_  
  73.occurrence 发生 4x(F&0  
  74.completeness 完整性 7g5@vYS+  
  75.rights and obligations 权利和义务 |!oXvXU  
  76.valuation and allocation 计价和分摊 =C#*!N73  
  77.cutoff 截止 /V#7=,,  
  78.accuracy 准确性 c88_}%h?(  
  79.classification 分类 M"B@M5KT  
  80.inspection 检查 ]Ym=+lgi  
  81.supervision of counting 监盘 Z&A0hI4d  
  82.observation 观察 nz[ m3]  
  83.confirmation 函证 n6/fan;  
  84.computation 计算 @O'I)(To  
  85.analytical procedures 分析程序 kB V/rw  
  86.vouch 核对 iyc$)"w  
  87.trace 追查 y=#j`MH{>  
  88.audit sampling 审计抽样 A0OB$OK  
  89.error 误差 '<W<B!HP5Z  
  90.expected error 预期误差 N2T&,&, t  
  91.population 总体 J]dW1boT@  
  92.sampling risk 抽样风险 { a. <`  
  93.non- sampling risk 非抽样风险 "ct58Y@   
  94.sampling unit 抽样单位 ?]5Ix1  
  95.statistical sampling 统计抽样 `4skwvS=  
  96.tolerable error 可容忍误差 3 &Sp@,  
  97.the risk of under reliance 信赖不足风险 j-QGOuvW  
  98.the risk of over reliance 信赖过度风险 eKyqU9  
  99.the risk of incorrect rejection 误拒风险 ^iuo^2+  
  100. the risk of incorrect acceptance 误受风险 fQO ""qh  
  101.working trial balance 试算平衡表 QAi1,+y]7w  
  102.index and cross-referencing 索引和交叉索引 $C$ub&D ~"  
  103.cash receipt 现金收入 a>w~FUm*  
  104.cash disbursement 现金支出 )%t7\1)B3  
  105.bank statement 银行对账单 #hy+ L  
  106.bank reconciliation 银行存款余额调节表 e+{BJN vz  
  107.balance sheet date 资产负债表日 n_}aZB3;U  
  108.net realizable value 可变现净值 &*A:[b\  
  109.storeroom 仓库 \+9;!VWhl  
  110.sale invoice 销售发票 z-I|h~ii  
  111.price list 价目表 NZP7r;u  
  112.positive confirmation request 积极式询证函 @+E7w6>%  
  113.negative confirmation request 消极式询证函 L0xsazX:x  
  114.purchase requisition 请购单 ~3d*b 8  
  115.receiving report 验收报告 50 *@.!^*  
  116.gross margin 毛利 UhdqY]  
  117.manufacturing overhead 制造费用 x%pRDytA  
  118.material requisition 领料单 v1h.pbz`w  
  119.inventory-taking 存货盘点 bJPJ.+G7  
  120.bond certificate 债券 f7 wm w2  
  121.stock certificate 股票 Cx,-_  
  122.audit report 审计报告 l CHo+>\Z  
  123.entity 被审计单位 ^o bC4(  
  124.addressee of the audit report 审计报告的收件人  E>"8 /  
  125.unqualified opinion 无保留意见 J)KnE2dw5  
  126.qualified opinion 保留意见 3e *-\TP-  
  127.disclaimer of opinion 无法表示意见 %mu>-hac  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Se Oy7  
  A (2)absorbed overhead 已吸收制造费用 7DZTQUb"  
  A (3)absorption costing 吸收成本计算 C5MqwNX  
  A (4)account 账户,报表   N8QH*FX/F1  
  A (5)accounting postulate 会计假设   4kh8W~i;/  
  A (6)accounting series release 会计公告文件   Mt=R*M}D0  
  A (7)accounting valuation 会计计价   x;(g  
  A (8)account sale 承销清单 dXK-&Po'  
  A (9)accountability concept 经营责任概念   :X Lp  
  A (10)accountancy 会计职业   qlvwK&W<QM  
  A (11)accountant 会计师   .`+yo0O:  
  A (12)accounting 会计   wV>c" J  
  A (13)agency cost 代理成本   ]Zk}ZG>6  
  A (14)accounting bases 会计基础   >jKjh!`)!e  
  A (15)accounting manual 会计手册   tgB=vIw?3  
  A (16)accounting period 会计期间   P7UJ-2%Y+  
  A (17)accounting policies 会计方针   =Epq%,4nG  
  A (18)accounting rate of return 会计报酬率   59Nd}wPO;  
  A (19)accounting reference date 会计参照日   s [T{c.F  
  A (20)accounting reference period 会计参照期间   U=DEV7E  
  A (21)accrual concept 应计概念   ST% T =_q  
  A (22)accrual expenses 应计费用   xl,ryc3J  
  A (23)acid test ration 速动比率(酸性测试比率)   Pk:zfC?4  
  A (24)acquisition 购置   `2e_ L  
  A (25)acquisition accounting 收购会计   gyFr"9';c  
  A (26)activity based accounting 作业基础成本计算   !-,Ww[G>  
  A (27)adjusting events 调整事项   x_W3sS]ej  
  A (28)administrative expenses 行政管理费   Wc\+x1:8  
  A (29)advice note 发货通知   #R< G,"N5  
  A (30)amortization 摊销   &F`L}#oL&  
  A (31)analytical review 分析性检查   z7k$0&  
  A (32)annual equivalent cost 年度等量成本法   In+^V([u+_  
  A (33)annual report and accounts 年度报告和报表   `;/XK,m-  
  A (34)appraisal cost 检验成本   Qt~B#R. V  
  A (35)appropriation account 盈余分配账户   D )gD<  
  A (36)articles of association 公司章程细则   *(Ro;?O,pi  
  A (37)assets 资产   s`1^*Dl%+  
  A (38)assets cover 资产保障   U{HML|  
  A (39)asset value per share 每股资产价值   n.ct]+L  
  A (40)associated company 联营公司    Fs)  
  A (41)attainable standard 可达标准   (!-;T  
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 A (42)attributable profit 可归属利润   10O3Z9  
  A (43)audit 审计   K:a3+k d  
  A (44)audit report 审计报告   3a^)u-9,x  
  A (45)auditing standards 审计准则   r&Q t_  
  A (46)authorized share capital 额定股本   H`gb}?9R  
  A (47)available hours 可用小时   x=vK EyS@  
  A (48)avoidable costs 可避免成本 x{?sn  
  B (49)back-to-back loan 易币贷款   *v&*% B  
  B (50)backflush accounting 倒退成本计算   =]d^3bqN  
  B (51)bad debts 坏帐   = hhvmo  
  B (52)bad debts ratio 坏帐比率   67?n-NP  
  B (53)bank charges 银行手续费   'e85s%ru  
  B (54)bank overdraft 银行透支   D:)~%wu Lt  
  B (55)bank reconciliation 银行存款调节表   `@MPkC y1  
  B (56)bank statement 银行对账单   \OA L Or  
  B (57)bankruptcy 破产   _Fxe|"<^  
  B (58)basis of apportionment 分摊基础   :cdQ (O.m  
  B (59)batch 批量   r@Nl 2  
  B (60)batch costing 分批成本计算   & +]x;K  
  B (61)beta factor B(市场)风险因素   3(o7co-f  
  B (62)bill 账单   fyrd `R  
  B (63)bill of exchange 汇票   j-6v2MH  
  B (64)bill of landing 提单   ^}hZ'<PK  
  B (65)bill of materials 用料预计单   -!~vA+jw1  
  B (66)bill payable 应付票据   >3!DOv   
  B (67)bill receivable 应收票据   4&]%e6,jH  
  B (68)bin card 存货记录卡   C#h76fpH  
  B (69)bonus 红利   W }Zb~[,  
  B (70)book-keeping 薄记   NnP.k7m)  
  B (71)Boston classification 波士顿分类    C/  
  B (72)breakeven chart 保本图   4]EvT=Ro  
  B (73)breakeven point 保本点   )WmZP3$^TX  
  B (74)breaking-down time 复位时间   =1IEpxh%  
  B (75)budget 预算   bOe<\Y$  
  B (76)budget center 预算中心   |,{+;:  
  B (77)budget cost allowance 预算成本折让   |eF.ZC)QWh  
  B (78)budget manual 预算手册   <"A#Eok|4  
  B (79)budget period 预算期间   6&mWIk^VC  
  B (80)budgetary control 预算控制   eVrNYa1>H  
  B (81)budgeted capacity 预算生产能力   Q K j1yG0i  
  B (82)burden 制造费用   $ hoYkA  
  B (83)business center 经营中心   *#6|!%?g  
  B (84)business entity 营业个体   /k) NP  
  B (85)business unit 经营单位   zu<>"5}]  
 B (86)buy-out management 管理性购买产权   @ct#s:t  
  B (87)by-product 副产品 J+i X,X  
  C (88)called-up share capital 催缴股本   [NjajA~z>F  
  C (89)capacity 生产能力   wa2~C [  
  C (90)capacity ratios 生产能力比率   ExQ--!AC=  
  C (91)capital 资本   O'fc/cvh='  
  C (92)capital assets pricing model资本资产计价模式   ,[^o9u uB  
  C (93)capital commitment 承诺资本   Kn. iyR  
  C (94)capital employed 已运用的资本   ],AbcTX  
  C (95)capital expenditure 资本支出   QU,?}w'?d  
  C (96)capital expenditureauthorization 资本支出核准   >pnz_MQ   
  C (97)capital expenditure control 资本支出控制   =O,e97  
  C (98)capital expenditure proposal资本支出申请   -CwWs~!   
  C (99)capital funding planning 资本基金筹集计划   tpE3|5dZF  
  C (100)capital gain 资本收益   y/H8+0sEk  
  C (101)capital investment appraisal资本投资评估   =^by0E2  
  C (102)capital maintenance 资本保全   i6FP[6H1  
  C (103)capital resource planning 资本资源计划   [:BW+6  
  C (104)capital surplus 资本盈余   kHZKj!!R  
  C (105)capital turnover 资本周转率   [XxA.S)x3  
  C (106)card 记录卡   ^&HI +M  
  C (107)cash 现金   9'l.TcVm`,  
  C (108)cash account 现金账户   hl}dgp((  
  C (109)cash book 现金账薄   vRxL&8`&  
  C (110)cash cow 金牛产品   y^ 3,X_0  
  C (111)cash flow 现金流量   N*? WUn9]  
  C (112)cash discounted 现金贴现   nMeSCX  
  C (113)cash flow budget 现金流量预算   ,I=O"z>9  
  C (114)cash flow statement 现金流量表   80cm6?,xu  
  C (115)cash ledger 现金分类账   Mg&HRE  
  C (116)cash limit 现金限额   wH#Lb@cfZ0  
  C (117)CCA 现时成本会计   \/pV cR  
  C (118)center 中心   ^g\h]RD}  
  C (119)changeover time 变更时间   3EO#EYAHiM  
  C (120)chartered entity 特许经济个体   b\H/-7<  
  C (121)cheque 支票   =GLYDV  
  C (122)cheque register 支票登记薄   []!tT-Gzy  
  C (123)coin analysis 零钱分类   - f+CyhR"*  
  C (124)classification 分类   -g~iE]x6Y  
  C (125)clock card 工时卡   Fv<]mu  
  C (126)code 代码   ud 5x$`  
  C (127)commitment accounting 承诺确认会计   !P+~ c0DF  
  C (128)common cost 共同成本   (Jm(}X]sh[  
  C (129)company limited byguarantee 有限担保责任公司   zC[i <'h!T  
C (130)company limited shares 股份有限公司   @ $ 9m>6V  
  C (131)competitive position 竞争能力状况   [ @jp9D H  
  C (132)concept 概念   ]rKH|i  
  C (133)conglomerate 跨行业企业   Tm0?[[3hC  
  C (134)consistency concept 一致性概念   [Q7`RB  
  C (135)consolidated accounts 合并报表   Ti /; |lP@  
  C (136)consolidation accounting 合并会计   k:@a[qnY  
  C (137)consortium 财团   4c~*hMr y  
  C (138)contingency plan 应急计划   [<,0A]m   
  C (139)contingent liabilities 或有负债   <1v{[F_  
  C (140)continuous operation 连续生产   ~y( ,EO  
  C (141)contra 抵消   ^Jc$BMaVg  
  C (142)contract cost 合同成本   h4B+0  
  C (143)contract costing 合同成本计算   T "ZQPLg  
  C (144)contribution 贡献毛益   'cWlY3%t  
  C (145)contribution centre 贡献中心   iLc)"L-i  
  C (146)contribution chart 贡献图   a>#d=.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `@W3sW/^  
  C (148)contribution to salesration 贡献毛益对销售比率   \ >&@lA  
  C (149)control 控制   ytuWT,u  
  C (150)control account 控制帐户   2&3eAJC  
  C (151)control limits 控制限度   WlF+unB!9  
  C (152)controllability concept 可控制概念   y=y/d>=w  
  C (153)controllable cost 可控制成本   7] R6  
  C (154)conversion cost 加工成本   ;F" kD  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $yP'k&b!  
  C (156)corporate appraisal 公司评估   eG a#$x?.  
  C (157)corporate planning 公司计划   ZP]2 /;h  
  C (158)corporate social reporting 公司社会报告   .N'%hh  
  C (159)corporation 股份公司   &6=TtTp"9  
  C (160)cost 成本   XY&]T'A  
  C (161)cost account 成本帐户   e)fJd*P  
  C (162)cost accounting 成本会计   {m1t~ S   
  C (163)cost accounting manual 成本手册   /@xr[=L  
  C (164)cost accounts calendar 成本报表的日历时间   lyMJW }T+>  
  C (165)cost adjustment 成本调整   'US8"83  
  C (166)cost allocation 成本分配   r? 6Z1  
  C (167)cost apportionment 成本分摊   xF\}.OfWG  
  C (168)cost attribution 成本归属   BVwRPt  
  C (169)cost audit 成本审计   ^H@!)+ =  
  C (170)cost behaviour 成本性态   7zz(#  
  C (171)cost benefit analysis 成本效益分析   %FXIlH5  
  C (172)cost center 成本中心   "RR./e)h  
  C (173)cost driver 成本动因
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