论坛风格切换切换到宽版
  • 2098阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
0Sz iTM  
k/#& ]8(  
注会《审计》英语常用词汇 q y8=4~40  
aTy&"  
az]S&\i7T  
  1.audit   审计 f[/E $r99J  
  2.attestation   鉴证 ~?{"H<  
  3.credibility   可信赖程度 cy6 P=k *  
  4.audit of financial statements 财务报表审计 ;-d :!*  
  5.agreed-upon procedures 执行商定程序 Q4MTedj1H  
  6.high levels of assurance 高水平保证 8V(#S :G35  
  7.compilation 编制 GZ]; U] _  
  8.reliability 可靠性 MW+]w~7_Q  
  9.relevance 相关性 |EaEd A@T  
  10.professional skepticism 职业谨慎 RSY{IY  
  11.objectivity 客观性 `_'I 9,.a  
  12. professional competence 专业胜任能力 ,9f$a n  
  13.Senior/CPA-in-charge 项目经理 U>^ -Db]  
  14.audit engagement letter 业务约定书 ,wlh0;,  
  15.recurring audit 连续审计 eID"&SSU  
  16.the client 委托人 'q hA4W9  
  17.change CPA 更换注册会计 g9;}?h  
  18.the existing CPA 现任注册会计师 9)QvJ87e@7  
  19.the successor CPA 后任注册会计师 <Ep-aRI  
  20.the preceding CPA前任注册会计师 xXu/CGzG  
  21.issue the audit report 出具审计报告 m(8t |~S  
  22.expert 专家 lfKrd3KS_  
  23.the board of directors 董事会 6;GL> ))'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;ePmN|rq;  
  25.assess material misstatement risks评估重大错报风险 E#T-2^nD  
  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 #kV`G.EX  
  27.a general knowledge of —— 初步了解―――的情况 t  HPC  
  28.a more knowledge of—— 进一步了解的情况 !G#3jh:kiY  
  29.the prior year‘s working papers 以前年度工作底稿 8_ns^6XK5p  
  30.minutes of meeting 会议纪要 Kl$!_$  
  31.business risks 经营风险 *IGgbg[0  
  32.appropriateness 适当性 @`?"#^jT  
  33.accounting estimate 会计估计 x 1$tS#lS  
  34.management representations 管理层声明 #uT-_L}s w  
  35.going concern assumption 持续经营假设 \,E;b{PQo6  
  36.audit plan 审计计划 3e:"tus~  
  37.significant audit areas 重点审计领域 %?C{0(Z{  
  38.error 错误 #oi4!%*M  
  39.fraud舞弊 2ZB'WzH.X  
  40.modified or additional procedures 修改或追加审计程序 y^:g"|q  
  41.misappropriation of assets 侵占资产 PZR pH  
  42.transactions without substance 虚假交易 ;/SM^&Y  
  43.unusual pressures 异常压力 _#e='~;  
  44.the suspected noncompliance 涉嫌存在违法行为   ]5'  
  45.materialiy 重要性 LC\Ys\/,U  
  46.exceed the materiality level 超过重要性水平 Vl?R?K=`~J  
  47.approach the materiality level 接近重要性水平 lyx p:  
  48.an acceptably low level 可接受水平 >0i?}  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 PS@` =Z  
  50.misstatements or omissions 错报或漏报 #Qy*zU#9  
  51.aggregate 总计 >GgX-SZ%  
  52.subsequent events 期后事项 w-|i8%X  
  53.adjust the financial statements 调整财务报表 t4UKG&[a  
  54.perform additional audit procedures 实施追加的审计程序 h&5H`CR [  
  55.audit risk 审计风险 NwuME/C7#  
  56.detection risk 检查风险 L$@^EENS  
  57.inappropriate audit opinion 不适当的审计意见 KC? hsID{  
  58.material misstatement 重大的错报 uyxU>yHV<g  
  59.tolerable misstatement 可容忍错报 n4ce) N@  
  60.the acceptable level of detection risk 可接受的检查风险 j 46f Q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -";'l @D=  
  62.simall business 小规模企业 z(3mhMJY  
  63.accounting system 会计系统 RWXj)H)w  
  64.test of control 控制测试 FcsEv {#U  
  65.walk-through test 穿行测试 co<){5zOT  
  66.communication 沟通 #* S0d1  
  67.flow chart 流程图 M{:gc7%  
  68.reperformance of internal control 重新执行 >RBq&'f  
  69.audit evidence 审计证据 Nd#t !=  
  70.substantive procedures 实质性程序 Yk:fV&]  
  71.assertions 认定 `t:7&$>T  
  72.esistence 存在 i,FG?\x@  
  73.occurrence 发生 $ah, $B  
  74.completeness 完整性 } ` Q'!_`  
  75.rights and obligations 权利和义务 -^$CGRE6A  
  76.valuation and allocation 计价和分摊 o]MQ)\ r  
  77.cutoff 截止 7-w +/fv  
  78.accuracy 准确性 }o=R7n%  
  79.classification 分类 zScV 9,H1  
  80.inspection 检查 Rh9>iA@fd  
  81.supervision of counting 监盘 0X0HDQ  
  82.observation 观察 1F/`*z  
  83.confirmation 函证 \@['V   
  84.computation 计算 8 :$kFy\A'  
  85.analytical procedures 分析程序 7u!R 'D  
  86.vouch 核对 vp4!p~C{  
  87.trace 追查 A]BG*  
  88.audit sampling 审计抽样 b\][ x6zJp  
  89.error 误差 )+oDa{dZ  
  90.expected error 预期误差 |j^>6nE  
  91.population 总体 0d`s(b54;O  
  92.sampling risk 抽样风险 /I$g.f/#  
  93.non- sampling risk 非抽样风险 y= cBpC  
  94.sampling unit 抽样单位 RX=C)q2c  
  95.statistical sampling 统计抽样 //Hn[wEOh  
  96.tolerable error 可容忍误差 ;{q7rsE  
  97.the risk of under reliance 信赖不足风险 #g{ZfO[ #  
  98.the risk of over reliance 信赖过度风险 W5_t/_EWD  
  99.the risk of incorrect rejection 误拒风险 A:p7\Kp;5}  
  100. the risk of incorrect acceptance 误受风险 zL3~,z/o  
  101.working trial balance 试算平衡表 x nWapG  
  102.index and cross-referencing 索引和交叉索引 g}$]K! F  
  103.cash receipt 现金收入 <R*.T)Z1  
  104.cash disbursement 现金支出 3r+vpyu  
  105.bank statement 银行对账单 0D|^S<z6  
  106.bank reconciliation 银行存款余额调节表 Qgo0uu M  
  107.balance sheet date 资产负债表日 @w,-T@nAW  
  108.net realizable value 可变现净值 V`S6cmwdc\  
  109.storeroom 仓库 0RYh4'=F  
  110.sale invoice 销售发票 <|hvH  
  111.price list 价目表 X dLB1H  
  112.positive confirmation request 积极式询证函 _ 97F  
  113.negative confirmation request 消极式询证函 D D"]as"#  
  114.purchase requisition 请购单 Nypa,_9}  
  115.receiving report 验收报告 Q++lgVh)E  
  116.gross margin 毛利 N: d`L+tcc  
  117.manufacturing overhead 制造费用 t \DS}3pv  
  118.material requisition 领料单 2Ev~[Hb.  
  119.inventory-taking 存货盘点 JT[|l-\zo  
  120.bond certificate 债券 .9lx@6]+  
  121.stock certificate 股票 46Nl];g1`  
  122.audit report 审计报告 7AV!v`  
  123.entity 被审计单位 *vCJ Tz  
  124.addressee of the audit report 审计报告的收件人 f@[q# }6  
  125.unqualified opinion 无保留意见 Z7K ;~*  
  126.qualified opinion 保留意见 iZg v VH  
  127.disclaimer of opinion 无法表示意见 k U*\Fa*E  
  128.adverse opinion 否定意见
3)atqM)i  
b0 PF7PEEQ  
A (1)ABC 作业基础成本计算   a&.8*|w3  
  A (2)absorbed overhead 已吸收制造费用 c/x ^I{b*  
  A (3)absorption costing 吸收成本计算 oq^#mJL  
  A (4)account 账户,报表   Rzj5B\+Rk(  
  A (5)accounting postulate 会计假设   p8%x@%k   
  A (6)accounting series release 会计公告文件   nI|jUD +y  
  A (7)accounting valuation 会计计价   ! RFlv  
  A (8)account sale 承销清单 tL 3]9qfj  
  A (9)accountability concept 经营责任概念   _?Rprmjx}  
  A (10)accountancy 会计职业   (05/}PhB`  
  A (11)accountant 会计师   ] 8+!  
  A (12)accounting 会计   {" Van,w  
  A (13)agency cost 代理成本   Wf-i)oc4I  
  A (14)accounting bases 会计基础   //3iai  
  A (15)accounting manual 会计手册   7xO =:*  
  A (16)accounting period 会计期间   g.SFl  
  A (17)accounting policies 会计方针   R',Q)<  
  A (18)accounting rate of return 会计报酬率   )0j^Fq5[+  
  A (19)accounting reference date 会计参照日   PUuxKW}  
  A (20)accounting reference period 会计参照期间   ,gUSW  
  A (21)accrual concept 应计概念   Ra%RcUf~sh  
  A (22)accrual expenses 应计费用   8l~] }2LAs  
  A (23)acid test ration 速动比率(酸性测试比率)   ymrmvuh  
  A (24)acquisition 购置   ;v^tUyhCb  
  A (25)acquisition accounting 收购会计   4sP0oe[h  
  A (26)activity based accounting 作业基础成本计算   Uk` ym  
  A (27)adjusting events 调整事项   ;;2XLkWu  
  A (28)administrative expenses 行政管理费   ]p\7s  
  A (29)advice note 发货通知   4fT,/[k?  
  A (30)amortization 摊销   b" 1a7   
  A (31)analytical review 分析性检查   Ew*_@hVC  
  A (32)annual equivalent cost 年度等量成本法   $k,Z)2  
  A (33)annual report and accounts 年度报告和报表   *l)_&p  
  A (34)appraisal cost 检验成本   &-:ZM0Fl  
  A (35)appropriation account 盈余分配账户   Yev] Lp  
  A (36)articles of association 公司章程细则   2RFYnDN  
  A (37)assets 资产   T4]/w|?G  
  A (38)assets cover 资产保障   :"5i/ Cx  
  A (39)asset value per share 每股资产价值   AME3hA  
  A (40)associated company 联营公司   6y)TXp  
  A (41)attainable standard 可达标准   .__XOd} K  
=ps3=D  
 A (42)attributable profit 可归属利润   Ur6UE2   
  A (43)audit 审计   Qj.]I0d  
  A (44)audit report 审计报告   1p [C5j3  
  A (45)auditing standards 审计准则   JF!JY( U,  
  A (46)authorized share capital 额定股本   q6bi{L@/R  
  A (47)available hours 可用小时   Oh3AbpTT  
  A (48)avoidable costs 可避免成本 $5yH(Z[[  
  B (49)back-to-back loan 易币贷款   Dq/_^a/1  
  B (50)backflush accounting 倒退成本计算   qjFz}6  
  B (51)bad debts 坏帐   /BjM&v(5/  
  B (52)bad debts ratio 坏帐比率   NoTEbFrV  
  B (53)bank charges 银行手续费   cfBq/2I  
  B (54)bank overdraft 银行透支   9t:F![rg  
  B (55)bank reconciliation 银行存款调节表   )r3}9J  
  B (56)bank statement 银行对账单   4nK\gXz19  
  B (57)bankruptcy 破产   Y,w'Op  
  B (58)basis of apportionment 分摊基础   t~U:Ea[gd  
  B (59)batch 批量   ]-QY, k  
  B (60)batch costing 分批成本计算   \3JZ =/  
  B (61)beta factor B(市场)风险因素   b`){f\#t  
  B (62)bill 账单   #tg,%*.s  
  B (63)bill of exchange 汇票   S96H`kedZo  
  B (64)bill of landing 提单   R4"*<%1  
  B (65)bill of materials 用料预计单   Ydm 0  
  B (66)bill payable 应付票据   /j/,@,lw7z  
  B (67)bill receivable 应收票据   Veo*-sl  
  B (68)bin card 存货记录卡   B>Tfyo  
  B (69)bonus 红利   _1Iy/T@1  
  B (70)book-keeping 薄记   ;\ ^'}S|3Z  
  B (71)Boston classification 波士顿分类   ZG[P?fM  
  B (72)breakeven chart 保本图   nr7#}pzo  
  B (73)breakeven point 保本点   r<VZE bm)  
  B (74)breaking-down time 复位时间   #hG0{_d7  
  B (75)budget 预算   GKT2x '(e  
  B (76)budget center 预算中心   7ss Y*1b  
  B (77)budget cost allowance 预算成本折让   i[_ (0P+Da  
  B (78)budget manual 预算手册   yHhx- `  
  B (79)budget period 预算期间   =^8*]/k  
  B (80)budgetary control 预算控制   701a%Jq_2  
  B (81)budgeted capacity 预算生产能力   2-!OflkoM0  
  B (82)burden 制造费用   BIGln`;,f  
  B (83)business center 经营中心   !"1}zeve  
  B (84)business entity 营业个体   jz,Mm,Gi  
  B (85)business unit 经营单位   =1Nz* c  
 B (86)buy-out management 管理性购买产权   j/.$ (E   
  B (87)by-product 副产品 8Na.H::cZ  
  C (88)called-up share capital 催缴股本   e_RLKFv7  
  C (89)capacity 生产能力   v: \8  
  C (90)capacity ratios 生产能力比率   !d nCrR  
  C (91)capital 资本   er@"4R0  
  C (92)capital assets pricing model资本资产计价模式   tfB}U.  
  C (93)capital commitment 承诺资本   H<_BnT #  
  C (94)capital employed 已运用的资本   x }\x3U  
  C (95)capital expenditure 资本支出   f>*T0"\c  
  C (96)capital expenditureauthorization 资本支出核准   A*+pGQ  
  C (97)capital expenditure control 资本支出控制   ]oT8H?%*Y  
  C (98)capital expenditure proposal资本支出申请   `HVS}}{a  
  C (99)capital funding planning 资本基金筹集计划   T_t5Tg~i[N  
  C (100)capital gain 资本收益   5OEo(&  
  C (101)capital investment appraisal资本投资评估   Nq]8p =e  
  C (102)capital maintenance 资本保全   C,;T/9  
  C (103)capital resource planning 资本资源计划   Lk%`hsv  
  C (104)capital surplus 资本盈余    NOY`1i  
  C (105)capital turnover 资本周转率   TF]bmM})0  
  C (106)card 记录卡   X0:V5 e  
  C (107)cash 现金   L`'#}#O l  
  C (108)cash account 现金账户   ,+w9_Gy2H  
  C (109)cash book 现金账薄   Cws;6i*=@  
  C (110)cash cow 金牛产品   L hp  
  C (111)cash flow 现金流量   uu7 ?,WT  
  C (112)cash discounted 现金贴现   ]MD,{T9l\>  
  C (113)cash flow budget 现金流量预算   UY>[  
  C (114)cash flow statement 现金流量表   &f=O`*I'+!  
  C (115)cash ledger 现金分类账   ;x<5F+b  
  C (116)cash limit 现金限额   rX7GVg@H  
  C (117)CCA 现时成本会计   *y+N-uq  
  C (118)center 中心   ^bM\:z"M  
  C (119)changeover time 变更时间   6=cfr; BH2  
  C (120)chartered entity 特许经济个体   LTZ8Eu  
  C (121)cheque 支票   F u>  
  C (122)cheque register 支票登记薄   (Q5rOrA"  
  C (123)coin analysis 零钱分类   u+/Uc:XK)  
  C (124)classification 分类   '/OcJVSR  
  C (125)clock card 工时卡   zA%YaekJ  
  C (126)code 代码   D\:dn  
  C (127)commitment accounting 承诺确认会计   GLO%>&  
  C (128)common cost 共同成本   "Jahc.I  
  C (129)company limited byguarantee 有限担保责任公司   n;@.eC,T/  
C (130)company limited shares 股份有限公司   *S xDwN  
  C (131)competitive position 竞争能力状况   v)p'0F#6A  
  C (132)concept 概念   2jf73$F  
  C (133)conglomerate 跨行业企业   RWg'W,v=!  
  C (134)consistency concept 一致性概念   ?rm3Iac0S  
  C (135)consolidated accounts 合并报表   4,,DA2^!  
  C (136)consolidation accounting 合并会计   ]OSq}ul  
  C (137)consortium 财团   qX[{_$^Q  
  C (138)contingency plan 应急计划   -Oi8]Xw^@y  
  C (139)contingent liabilities 或有负债   ) $`}~  
  C (140)continuous operation 连续生产   d*YVk{s7V  
  C (141)contra 抵消   mEm=SpO[$o  
  C (142)contract cost 合同成本   (himx8Uml2  
  C (143)contract costing 合同成本计算   MzFFWk  
  C (144)contribution 贡献毛益   A"e4w?  
  C (145)contribution centre 贡献中心   M(^_/ 1Z  
  C (146)contribution chart 贡献图   H#S`m  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,i jB3J  
  C (148)contribution to salesration 贡献毛益对销售比率   |oWl9j]Z  
  C (149)control 控制   E^iShe  
  C (150)control account 控制帐户   2tb+3K1  
  C (151)control limits 控制限度   _/czH<   
  C (152)controllability concept 可控制概念   kwXUjn p  
  C (153)controllable cost 可控制成本   3'Hz,qP  
  C (154)conversion cost 加工成本   eB&.keO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   zfD@/kU  
  C (156)corporate appraisal 公司评估   &^UT  
  C (157)corporate planning 公司计划   b'ZzDYN  
  C (158)corporate social reporting 公司社会报告   /1v:eoF;  
  C (159)corporation 股份公司   "38L ,PW0Z  
  C (160)cost 成本   VFrp7;z43  
  C (161)cost account 成本帐户   /-knqv  
  C (162)cost accounting 成本会计   yq?\.~ax  
  C (163)cost accounting manual 成本手册   '3w%K+eJY  
  C (164)cost accounts calendar 成本报表的日历时间   #bJp)&LO  
  C (165)cost adjustment 成本调整   !}5f{,.RO  
  C (166)cost allocation 成本分配   !|W.YbS  
  C (167)cost apportionment 成本分摊   @Di!~e6  
  C (168)cost attribution 成本归属   K'}I?H~P_  
  C (169)cost audit 成本审计   C hQ] d  
  C (170)cost behaviour 成本性态   ? 'qyI^m@  
  C (171)cost benefit analysis 成本效益分析   W}y) v rL  
  C (172)cost center 成本中心   m*L5xxc!  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个