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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 b|@op>UZ  
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  1.audit   审计 #YYvc`9  
  2.attestation   鉴证 .lj!~_  
  3.credibility   可信赖程度 } fMFQA)  
  4.audit of financial statements 财务报表审计 >s?;2T2"yx  
  5.agreed-upon procedures 执行商定程序 $ 5-2 cL  
  6.high levels of assurance 高水平保证 JP*wi-8D  
  7.compilation 编制 7MJ)p$&  
  8.reliability 可靠性 x<7` 109]  
  9.relevance 相关性 5@rqU(]<   
  10.professional skepticism 职业谨慎 SK}g(X7IWH  
  11.objectivity 客观性 R .'Gg  
  12. professional competence 专业胜任能力 G6F['g);  
  13.Senior/CPA-in-charge 项目经理 1xV1#'@[Jd  
  14.audit engagement letter 业务约定书 R/xCS.yl}  
  15.recurring audit 连续审计 ]Tw6Fg1o>  
  16.the client 委托人 oc%l e2   
  17.change CPA 更换注册会计 5)NfZN# &  
  18.the existing CPA 现任注册会计师 1% %Tm"  
  19.the successor CPA 后任注册会计师 >5:e1a?9  
  20.the preceding CPA前任注册会计师 `a-T95IFy  
  21.issue the audit report 出具审计报告 #UeU:RJ1  
  22.expert 专家 _7H J'  
  23.the board of directors 董事会 F(fr,m3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P2RL\`<"  
  25.assess material misstatement risks评估重大错报风险 ]@T `q R  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E1w XG  
  27.a general knowledge of —— 初步了解―――的情况 ?G<I N)  
  28.a more knowledge of—— 进一步了解的情况 wTbIS~!gF  
  29.the prior year‘s working papers 以前年度工作底稿 N!&VBx^z  
  30.minutes of meeting 会议纪要 neH"ks5  
  31.business risks 经营风险 3o/ a8  
  32.appropriateness 适当性 PH &ms  
  33.accounting estimate 会计估计 JT^0AZ_*  
  34.management representations 管理层声明 rGL{g&_  
  35.going concern assumption 持续经营假设 ]-L E'Px|  
  36.audit plan 审计计划 RtQfE+  
  37.significant audit areas 重点审计领域 6T_c#G5  
  38.error 错误 HW,55#yG  
  39.fraud舞弊 ;|,Y2?  
  40.modified or additional procedures 修改或追加审计程序 x)mC^  
  41.misappropriation of assets 侵占资产 > o`RPWs  
  42.transactions without substance 虚假交易 w.- i !Ls  
  43.unusual pressures 异常压力 S$/3Kq  
  44.the suspected noncompliance 涉嫌存在违法行为 T )]|o+G  
  45.materialiy 重要性 [M>_(u6   
  46.exceed the materiality level 超过重要性水平 T5+b{qA  
  47.approach the materiality level 接近重要性水平 ^P`'qfZ  
  48.an acceptably low level 可接受水平 gq &85([  
  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 hG3Lj7)UH  
  50.misstatements or omissions 错报或漏报 ee` =B  
  51.aggregate 总计 %=eD)p7l-  
  52.subsequent events 期后事项 >maz t=,  
  53.adjust the financial statements 调整财务报表 HjR<4;2  
  54.perform additional audit procedures 实施追加的审计程序 8[IifF1M=&  
  55.audit risk 审计风险 %,RU)}  
  56.detection risk 检查风险 g<3>7&^  
  57.inappropriate audit opinion 不适当的审计意见 7Wn]l!  
  58.material misstatement 重大的错报 kO"aE~  
  59.tolerable misstatement 可容忍错报 nEr, jd~f  
  60.the acceptable level of detection risk 可接受的检查风险  ?C\9lLX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Xq^{P2\w1  
  62.simall business 小规模企业 "S#hzrEdYI  
  63.accounting system 会计系统 <N&f > 7  
  64.test of control 控制测试 r{&"]'/X  
  65.walk-through test 穿行测试 `"4EE}eQc  
  66.communication 沟通 6* w;xf  
  67.flow chart 流程图 QV1%Zo u  
  68.reperformance of internal control 重新执行 0q!{&p t  
  69.audit evidence 审计证据 aa]v7d  
  70.substantive procedures 实质性程序 NebZGD2K  
  71.assertions 认定 8G<.5!f7`N  
  72.esistence 存在 FM];+d0  
  73.occurrence 发生 Mpx.n]O.  
  74.completeness 完整性 _ ?<Fc8F  
  75.rights and obligations 权利和义务 m!(K  
  76.valuation and allocation 计价和分摊 OSU=O  
  77.cutoff 截止 Zv7)+ Q  
  78.accuracy 准确性 Vtri"G8 aB  
  79.classification 分类 >?<d}9X  
  80.inspection 检查 }qPo%T  
  81.supervision of counting 监盘 '5\1uB PKW  
  82.observation 观察 5~QB.m,>  
  83.confirmation 函证  f;a6ux#  
  84.computation 计算 VTa8.(i6v  
  85.analytical procedures 分析程序 `BY`ltW  
  86.vouch 核对 =h{2!Ah7 X  
  87.trace 追查 XzsK^E0R  
  88.audit sampling 审计抽样 +^:K#S9U  
  89.error 误差 I*"]!z1  
  90.expected error 预期误差 qsx1:Ny 1  
  91.population 总体 P]GGnT(!  
  92.sampling risk 抽样风险 E SI}+  
  93.non- sampling risk 非抽样风险 0}N^l=jQ  
  94.sampling unit 抽样单位 :8g \ B{  
  95.statistical sampling 统计抽样 /2  N%Z  
  96.tolerable error 可容忍误差 U>XGJQ<NS  
  97.the risk of under reliance 信赖不足风险 {]]I4a  
  98.the risk of over reliance 信赖过度风险 [U0c   
  99.the risk of incorrect rejection 误拒风险 ,zaveQ~l  
  100. the risk of incorrect acceptance 误受风险 uv!/DX#  
  101.working trial balance 试算平衡表 $'Z!Y;Ue  
  102.index and cross-referencing 索引和交叉索引 &D#v0!e~x  
  103.cash receipt 现金收入 1;V5b+b  
  104.cash disbursement 现金支出 %iv'/B8  
  105.bank statement 银行对账单 gK'MU Z()  
  106.bank reconciliation 银行存款余额调节表 ~MX@-Ff  
  107.balance sheet date 资产负债表日 Xs/hqIXB  
  108.net realizable value 可变现净值 EC0auB7G  
  109.storeroom 仓库 &V L<Rx  
  110.sale invoice 销售发票 /^"TMm   
  111.price list 价目表 '`u1,h  
  112.positive confirmation request 积极式询证函 D~}4N1  
  113.negative confirmation request 消极式询证函 ~S9nLb:O{  
  114.purchase requisition 请购单 ^ 9i^Ci9  
  115.receiving report 验收报告 &~8}y+z  
  116.gross margin 毛利 L~~aW0,  
  117.manufacturing overhead 制造费用 5I14"Qf  
  118.material requisition 领料单 (@Bm2gH  
  119.inventory-taking 存货盘点 JQqDUd  
  120.bond certificate 债券 2S tpcAlU}  
  121.stock certificate 股票 Z:Wix|,ONS  
  122.audit report 审计报告 Gmb57z&:  
  123.entity 被审计单位 !8$}]uWP  
  124.addressee of the audit report 审计报告的收件人 \?Z dUY  
  125.unqualified opinion 无保留意见 '%,Re-8O  
  126.qualified opinion 保留意见 "?!IPX2\S  
  127.disclaimer of opinion 无法表示意见 V4>P8cE  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Jc+U$h4  
  A (2)absorbed overhead 已吸收制造费用 tkmW\  
  A (3)absorption costing 吸收成本计算 ':=C2x1d|  
  A (4)account 账户,报表    E9i WGSE  
  A (5)accounting postulate 会计假设   &zR}jD>  
  A (6)accounting series release 会计公告文件   m:t $&  
  A (7)accounting valuation 会计计价   h$!qb'|  
  A (8)account sale 承销清单 _rM%N+$&d_  
  A (9)accountability concept 经营责任概念   y.Py>GJJ1S  
  A (10)accountancy 会计职业   M\%{!Wzo8  
  A (11)accountant 会计师   'coqm8V[%  
  A (12)accounting 会计   H_Yy.yi  
  A (13)agency cost 代理成本   d dPJx<  
  A (14)accounting bases 会计基础   g 0L 4  
  A (15)accounting manual 会计手册   B.|vmq,u  
  A (16)accounting period 会计期间   ;dnn 2)m  
  A (17)accounting policies 会计方针   I4hr5M3  
  A (18)accounting rate of return 会计报酬率   I'gnw~  
  A (19)accounting reference date 会计参照日   4Y]`> ;w  
  A (20)accounting reference period 会计参照期间   $#!~K2$  
  A (21)accrual concept 应计概念   _C4^J  
  A (22)accrual expenses 应计费用   1;h>^NOq  
  A (23)acid test ration 速动比率(酸性测试比率)   p4[W@JV  
  A (24)acquisition 购置   JjwuxZVr O  
  A (25)acquisition accounting 收购会计   o.Q9kk? L  
  A (26)activity based accounting 作业基础成本计算   kU /?#s  
  A (27)adjusting events 调整事项   L81"W`?  
  A (28)administrative expenses 行政管理费   g^idS:GtX5  
  A (29)advice note 发货通知   \S9z.!7v$  
  A (30)amortization 摊销   9#p^Z)[)-  
  A (31)analytical review 分析性检查   p#&6Ed*V  
  A (32)annual equivalent cost 年度等量成本法   5*CwQJC<  
  A (33)annual report and accounts 年度报告和报表   ,uw &)A  
  A (34)appraisal cost 检验成本   @6E[K'5c1  
  A (35)appropriation account 盈余分配账户   %F7aFvl*  
  A (36)articles of association 公司章程细则   [H& m@*UO  
  A (37)assets 资产   Vf@/}=X *  
  A (38)assets cover 资产保障   M;E&@[5  
  A (39)asset value per share 每股资产价值   bhI8b/  
  A (40)associated company 联营公司   @EQ{lGpU3  
  A (41)attainable standard 可达标准   OhTO*C8  
rEViw?^KT  
 A (42)attributable profit 可归属利润   <[q)2 5RL  
  A (43)audit 审计   h3:,Gbyap  
  A (44)audit report 审计报告   xnLfR6B  
  A (45)auditing standards 审计准则   |oM6(px  
  A (46)authorized share capital 额定股本   H0Tt(:.&  
  A (47)available hours 可用小时   _+{ s^n=  
  A (48)avoidable costs 可避免成本 o] nQo?!  
  B (49)back-to-back loan 易币贷款   * n[6H  
  B (50)backflush accounting 倒退成本计算   ~q/`Z)(yc  
  B (51)bad debts 坏帐   3lJK[V{'#'  
  B (52)bad debts ratio 坏帐比率   q<1@ut  
  B (53)bank charges 银行手续费   >[p+L='  
  B (54)bank overdraft 银行透支   ZpdM[\Q-  
  B (55)bank reconciliation 银行存款调节表   (T^aZuuS  
  B (56)bank statement 银行对账单   V;z?m)ur  
  B (57)bankruptcy 破产   Ze~\=X" "  
  B (58)basis of apportionment 分摊基础   :sn}D~  
  B (59)batch 批量   lRrOoON  
  B (60)batch costing 分批成本计算   ovHbs^H%  
  B (61)beta factor B(市场)风险因素   ; R67a V,  
  B (62)bill 账单   ^mGTZxO  
  B (63)bill of exchange 汇票   3drgB;:g`  
  B (64)bill of landing 提单   xj}N;FWo  
  B (65)bill of materials 用料预计单   ED6H  
  B (66)bill payable 应付票据   b"gYNGgX  
  B (67)bill receivable 应收票据   LC}]6  
  B (68)bin card 存货记录卡   jJf|Ok:G{  
  B (69)bonus 红利   T4UY%E!0  
  B (70)book-keeping 薄记   r8 xH A  
  B (71)Boston classification 波士顿分类   1?*vqdt  
  B (72)breakeven chart 保本图   JvG t=v  
  B (73)breakeven point 保本点   _E~uuFMn*R  
  B (74)breaking-down time 复位时间   MDlC U  
  B (75)budget 预算   X0lIeGwrQ  
  B (76)budget center 预算中心   ZpZ~[BtQ  
  B (77)budget cost allowance 预算成本折让   X:dj5v  
  B (78)budget manual 预算手册   /eE P^)h  
  B (79)budget period 预算期间   +EFur dX\  
  B (80)budgetary control 预算控制   vb%\q sf  
  B (81)budgeted capacity 预算生产能力   A_g'9  
  B (82)burden 制造费用   cB<Zez  
  B (83)business center 经营中心   LvR=uD  
  B (84)business entity 营业个体   _WkK%RYV  
  B (85)business unit 经营单位   [Nq4<NK  
 B (86)buy-out management 管理性购买产权   \&cVcA g  
  B (87)by-product 副产品 l + #`  
  C (88)called-up share capital 催缴股本   LWW0lG!_F  
  C (89)capacity 生产能力   > 1r>cZn  
  C (90)capacity ratios 生产能力比率   %=| I;kI?  
  C (91)capital 资本   o(a*Fk$  
  C (92)capital assets pricing model资本资产计价模式    $% jV%k  
  C (93)capital commitment 承诺资本   \UiuJ+  
  C (94)capital employed 已运用的资本   :c6%;2  
  C (95)capital expenditure 资本支出   J3$ihH .  
  C (96)capital expenditureauthorization 资本支出核准   /qz( ra  
  C (97)capital expenditure control 资本支出控制   > 4^U=T#  
  C (98)capital expenditure proposal资本支出申请   B}3s=+L@8  
  C (99)capital funding planning 资本基金筹集计划   ~v5tx  
  C (100)capital gain 资本收益   xNx!2MrR;  
  C (101)capital investment appraisal资本投资评估   Um|:AT}`^  
  C (102)capital maintenance 资本保全   h.c)+wz/%C  
  C (103)capital resource planning 资本资源计划   ~"LOw_BRh  
  C (104)capital surplus 资本盈余   {d3r>Ub)7d  
  C (105)capital turnover 资本周转率   T"2ye9a  
  C (106)card 记录卡   #3qkG)  
  C (107)cash 现金   2G j&7A3b  
  C (108)cash account 现金账户   lKm?Xu'yH  
  C (109)cash book 现金账薄   aWit^dp  
  C (110)cash cow 金牛产品   ;eWVc;H  
  C (111)cash flow 现金流量   5$y<nMP  
  C (112)cash discounted 现金贴现   $k!t&G  
  C (113)cash flow budget 现金流量预算   %xY'v$ %  
  C (114)cash flow statement 现金流量表   Obw uyhjQ  
  C (115)cash ledger 现金分类账   Wima=xYe\5  
  C (116)cash limit 现金限额   ZGS=;jM  
  C (117)CCA 现时成本会计   c~>M7e(  
  C (118)center 中心   F6fm{  
  C (119)changeover time 变更时间   c  xX  
  C (120)chartered entity 特许经济个体   NSxDCTw  
  C (121)cheque 支票   (;s \Ip0  
  C (122)cheque register 支票登记薄   1sgoT f%  
  C (123)coin analysis 零钱分类    v7g-M  
  C (124)classification 分类   3fGy  
  C (125)clock card 工时卡   SQEXC*08  
  C (126)code 代码   l lQ<x  
  C (127)commitment accounting 承诺确认会计   al^ yCoB  
  C (128)common cost 共同成本   WjA)0HL(  
  C (129)company limited byguarantee 有限担保责任公司   :@pm gp  
C (130)company limited shares 股份有限公司   $bN%x/  
  C (131)competitive position 竞争能力状况   )`L!eN  
  C (132)concept 概念   r*kk/ $,2  
  C (133)conglomerate 跨行业企业   uD+;5S]us  
  C (134)consistency concept 一致性概念   LNr2YRpyz  
  C (135)consolidated accounts 合并报表   j| 257D  
  C (136)consolidation accounting 合并会计   :CV&WP  
  C (137)consortium 财团   <8H`y(S  
  C (138)contingency plan 应急计划   $ccI(J`zux  
  C (139)contingent liabilities 或有负债   YWm:#{n.  
  C (140)continuous operation 连续生产   KC  
  C (141)contra 抵消   ost~<4~  
  C (142)contract cost 合同成本   a1s=t_wT  
  C (143)contract costing 合同成本计算   yy%J{;  
  C (144)contribution 贡献毛益   6 Iup4sP  
  C (145)contribution centre 贡献中心   ] Li(E:  
  C (146)contribution chart 贡献图   [t0gXdU 6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   BB~Qs  
  C (148)contribution to salesration 贡献毛益对销售比率   /Cw t4.5  
  C (149)control 控制   g6nBu  
  C (150)control account 控制帐户   {At1]>  
  C (151)control limits 控制限度   /*st,P$"  
  C (152)controllability concept 可控制概念   ZY {,//  
  C (153)controllable cost 可控制成本   n#m )]YQC  
  C (154)conversion cost 加工成本   qG~O] ($  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |JrG?:n  
  C (156)corporate appraisal 公司评估   ~u V.jh  
  C (157)corporate planning 公司计划   A/ GEDG ?  
  C (158)corporate social reporting 公司社会报告   6n<:ph,h;  
  C (159)corporation 股份公司   eoow]me  
  C (160)cost 成本   }"_S;[{d  
  C (161)cost account 成本帐户   YsDn?pD@  
  C (162)cost accounting 成本会计   vk {dL'  
  C (163)cost accounting manual 成本手册   ( 2<0kqj%  
  C (164)cost accounts calendar 成本报表的日历时间   3dC8MKPq0  
  C (165)cost adjustment 成本调整   uGgR@+7?Z  
  C (166)cost allocation 成本分配   j# o0y5S  
  C (167)cost apportionment 成本分摊   hYF<Wn3L  
  C (168)cost attribution 成本归属   qc@CV:  
  C (169)cost audit 成本审计   fU$zG"a_  
  C (170)cost behaviour 成本性态   F!N;4J5u  
  C (171)cost benefit analysis 成本效益分析   :0V<  
  C (172)cost center 成本中心   @| r*yi  
  C (173)cost driver 成本动因
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