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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 (N?nOOQ  
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  1.audit   审计 V>& 1;n  
  2.attestation   鉴证 ~mC>G 4y$a  
  3.credibility   可信赖程度 9;fs'R  
  4.audit of financial statements 财务报表审计 dZuPR  
  5.agreed-upon procedures 执行商定程序 `Ln1g@  
  6.high levels of assurance 高水平保证 E'^ny4gL  
  7.compilation 编制 TFDzTD  
  8.reliability 可靠性 g5lK&-yu]  
  9.relevance 相关性 UL]zuW/  
  10.professional skepticism 职业谨慎 @ nOuFX4  
  11.objectivity 客观性 \]0+J  
  12. professional competence 专业胜任能力 *3rp g  
  13.Senior/CPA-in-charge 项目经理 5V8`-yO9  
  14.audit engagement letter 业务约定书 +Ou<-EQV  
  15.recurring audit 连续审计 wQ?Z y;/S  
  16.the client 委托人 ta0;:o?/d  
  17.change CPA 更换注册会计 d#|%h] 6  
  18.the existing CPA 现任注册会计师 uTNy{RBD+  
  19.the successor CPA 后任注册会计师 iz3Hoj  
  20.the preceding CPA前任注册会计师 :eFyd`Syw  
  21.issue the audit report 出具审计报告 J~)JsAXAI  
  22.expert 专家 h>ZU67-   
  23.the board of directors 董事会 |}Mthj9n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t|C?=:_  
  25.assess material misstatement risks评估重大错报风险 XwDt8TxL  
  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 EOXuc9> G  
  27.a general knowledge of —— 初步了解―――的情况 '#lc?Y(pJ2  
  28.a more knowledge of—— 进一步了解的情况 00pe4^U  
  29.the prior year‘s working papers 以前年度工作底稿 c3(0BSv  
  30.minutes of meeting 会议纪要 oF_ '<\ly=  
  31.business risks 经营风险 R0e!b+MZ.  
  32.appropriateness 适当性 y\Wp} }  
  33.accounting estimate 会计估计 &Z%'xAOGR  
  34.management representations 管理层声明 dQ Lo,S8(  
  35.going concern assumption 持续经营假设 WF-^pfRq~  
  36.audit plan 审计计划 wcW7k(+0  
  37.significant audit areas 重点审计领域 :PNhX2F  
  38.error 错误 ~h$ H@&5  
  39.fraud舞弊 ~!6 I.u  
  40.modified or additional procedures 修改或追加审计程序 DI[  
  41.misappropriation of assets 侵占资产 FpZ5@  
  42.transactions without substance 虚假交易 JPpNCC.b  
  43.unusual pressures 异常压力 0s6eF+bs  
  44.the suspected noncompliance 涉嫌存在违法行为 A>6_h1  
  45.materialiy 重要性 ;iz3 Bf1o  
  46.exceed the materiality level 超过重要性水平 WS"v"J%   
  47.approach the materiality level 接近重要性水平 WnhH]WY  
  48.an acceptably low level 可接受水平 G%U!$\j:qd  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~?B\+6<V  
  50.misstatements or omissions 错报或漏报 F41gMg  
  51.aggregate 总计 .}Hs'co  
  52.subsequent events 期后事项 vy5I#q(k  
  53.adjust the financial statements 调整财务报表 vj"['6Xa  
  54.perform additional audit procedures 实施追加的审计程序 o(D6  
  55.audit risk 审计风险 0aGAF ]  
  56.detection risk 检查风险 jF-0fK;)*  
  57.inappropriate audit opinion 不适当的审计意见 j.:f =`xf  
  58.material misstatement 重大的错报 y1#QP3'Z1  
  59.tolerable misstatement 可容忍错报 M7ug < 8i  
  60.the acceptable level of detection risk 可接受的检查风险 T#a6X;9P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 lHO.pN`2  
  62.simall business 小规模企业 4F+G;'JV  
  63.accounting system 会计系统 g_?bWm4br  
  64.test of control 控制测试 G{0f* cH)  
  65.walk-through test 穿行测试 A:*$rHbzl  
  66.communication 沟通 v1$ }JX   
  67.flow chart 流程图 sI@kS ^  
  68.reperformance of internal control 重新执行 Qm4cuV-0{  
  69.audit evidence 审计证据 |sBL(9  
  70.substantive procedures 实质性程序 PMe3Or@  
  71.assertions 认定 N@8tf@BT   
  72.esistence 存在 xLw[ aYy4  
  73.occurrence 发生 Ox6^=D "  
  74.completeness 完整性 Tvw(S q};  
  75.rights and obligations 权利和义务 *oAnG:J+M  
  76.valuation and allocation 计价和分摊 8KWhXF  
  77.cutoff 截止 be'&tsZ9  
  78.accuracy 准确性 'Me(qpsq  
  79.classification 分类 wD SSgk  
  80.inspection 检查 x5,|kJ9S  
  81.supervision of counting 监盘 ;V^I>-fnm  
  82.observation 观察 =<U'Jtu6'  
  83.confirmation 函证 8},f u3Z  
  84.computation 计算 X:W}S/  
  85.analytical procedures 分析程序 ;(IAhWE?7  
  86.vouch 核对 BXr._y, cr  
  87.trace 追查 kS_3 7-;  
  88.audit sampling 审计抽样 kp*BAQ  
  89.error 误差 RMa#z [{0  
  90.expected error 预期误差 sVP2$?  
  91.population 总体 #J%Fi).^)  
  92.sampling risk 抽样风险 dq3"L!0u  
  93.non- sampling risk 非抽样风险 qGgdWDn`  
  94.sampling unit 抽样单位 J=ot& %  
  95.statistical sampling 统计抽样  3,Bm"'b6  
  96.tolerable error 可容忍误差 3A el  
  97.the risk of under reliance 信赖不足风险 K555z+,'e  
  98.the risk of over reliance 信赖过度风险 uQkQ#'e|  
  99.the risk of incorrect rejection 误拒风险 E /V`NqC  
  100. the risk of incorrect acceptance 误受风险 YrTjHIn~w  
  101.working trial balance 试算平衡表 7` t,   
  102.index and cross-referencing 索引和交叉索引 "H}ae7@  
  103.cash receipt 现金收入 F=yE>[! LB  
  104.cash disbursement 现金支出 g")pvK[e  
  105.bank statement 银行对账单 EZ^M?awB4  
  106.bank reconciliation 银行存款余额调节表 bfA9aT  
  107.balance sheet date 资产负债表日 c1StA  
  108.net realizable value 可变现净值 ;^P0+d^5C  
  109.storeroom 仓库 u!cA_,  
  110.sale invoice 销售发票 rE\.[mFI  
  111.price list 价目表 hj[sxC>z5  
  112.positive confirmation request 积极式询证函 q|e<b  
  113.negative confirmation request 消极式询证函 r 5&?-G  
  114.purchase requisition 请购单 ]j< & :_  
  115.receiving report 验收报告 \K(# r=  
  116.gross margin 毛利 a4N8zDS  
  117.manufacturing overhead 制造费用 FBrJVaF  
  118.material requisition 领料单 ^X slj  
  119.inventory-taking 存货盘点 9|//_4]  
  120.bond certificate 债券 D]d2opBLj  
  121.stock certificate 股票 sg,9{R ^  
  122.audit report 审计报告 U KdCG.E9^  
  123.entity 被审计单位 BU;E6s>P  
  124.addressee of the audit report 审计报告的收件人 }ABHGr5[  
  125.unqualified opinion 无保留意见 ow,=M%x"0  
  126.qualified opinion 保留意见 b=Y3O  
  127.disclaimer of opinion 无法表示意见 mKBPIQ+ZS  
  128.adverse opinion 否定意见
%:[Y/K-   
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A (1)ABC 作业基础成本计算   _xU2C<)1&  
  A (2)absorbed overhead 已吸收制造费用 y?{YQ)fj  
  A (3)absorption costing 吸收成本计算 Z6oA>D  
  A (4)account 账户,报表   +4k7ti1Qb  
  A (5)accounting postulate 会计假设   JKs&!!  
  A (6)accounting series release 会计公告文件   h:'wtn@l(  
  A (7)accounting valuation 会计计价   ca8.8uHY\  
  A (8)account sale 承销清单 ]}dAm S/  
  A (9)accountability concept 经营责任概念   @0q*50  
  A (10)accountancy 会计职业   +jX.::UPm  
  A (11)accountant 会计师   u\|Ys  
  A (12)accounting 会计   Mhze !!  
  A (13)agency cost 代理成本   FcZ)_m6m  
  A (14)accounting bases 会计基础   )NS& 1$  
  A (15)accounting manual 会计手册   Hf$LWPL)lM  
  A (16)accounting period 会计期间   z c, Q  
  A (17)accounting policies 会计方针   OAtn.LU  
  A (18)accounting rate of return 会计报酬率   #me'1/z  
  A (19)accounting reference date 会计参照日   ziui  
  A (20)accounting reference period 会计参照期间   SiSx ym  
  A (21)accrual concept 应计概念   &sJ%ur+G  
  A (22)accrual expenses 应计费用   a,*~wmg  
  A (23)acid test ration 速动比率(酸性测试比率)   Tof H =d  
  A (24)acquisition 购置   S`GM#(t@_  
  A (25)acquisition accounting 收购会计   w.\#!@kZ!  
  A (26)activity based accounting 作业基础成本计算   3L(vZ2&  
  A (27)adjusting events 调整事项   XvspE}~y  
  A (28)administrative expenses 行政管理费   m;KD@E!  
  A (29)advice note 发货通知   Kzgnh gc  
  A (30)amortization 摊销   <',bqsg[  
  A (31)analytical review 分析性检查   "+:IA|1wD  
  A (32)annual equivalent cost 年度等量成本法   au 5qbP  
  A (33)annual report and accounts 年度报告和报表   FrryZe=  
  A (34)appraisal cost 检验成本   G8_|w6  
  A (35)appropriation account 盈余分配账户   9 ~$' ?  
  A (36)articles of association 公司章程细则   +cnBEv~y  
  A (37)assets 资产   tB7g.)yZb  
  A (38)assets cover 资产保障   C| Vz `FY  
  A (39)asset value per share 每股资产价值   j -j,0!T~b  
  A (40)associated company 联营公司   eC41PQ3=1'  
  A (41)attainable standard 可达标准   > H(o=39s  
^J Y]w^u  
 A (42)attributable profit 可归属利润   =HkB>w)h  
  A (43)audit 审计   -Lbi eS%  
  A (44)audit report 审计报告   vtVc ^j4  
  A (45)auditing standards 审计准则   /DBldL7yi  
  A (46)authorized share capital 额定股本   \z PcnDB  
  A (47)available hours 可用小时   csay\Q{  
  A (48)avoidable costs 可避免成本 11 >K\"K}  
  B (49)back-to-back loan 易币贷款   Cn>RUGoUsI  
  B (50)backflush accounting 倒退成本计算   N/&t) 7  
  B (51)bad debts 坏帐   x#_0 6  
  B (52)bad debts ratio 坏帐比率    G(1y_t  
  B (53)bank charges 银行手续费   B#U:6Ty  
  B (54)bank overdraft 银行透支   WMLsKoby  
  B (55)bank reconciliation 银行存款调节表   i+HHOT  
  B (56)bank statement 银行对账单   "~&d= f0m  
  B (57)bankruptcy 破产   kX^Y{73  
  B (58)basis of apportionment 分摊基础   2E":6:Wsw  
  B (59)batch 批量   60 z =bd]  
  B (60)batch costing 分批成本计算   L4L[@tMPmY  
  B (61)beta factor B(市场)风险因素   yl[6b1  
  B (62)bill 账单   +kK6G#c  
  B (63)bill of exchange 汇票   1v^eXvY  
  B (64)bill of landing 提单   u9}k^W)E  
  B (65)bill of materials 用料预计单   Hs~u&c  
  B (66)bill payable 应付票据   #n8jn#  
  B (67)bill receivable 应收票据   3bW(VvgcL4  
  B (68)bin card 存货记录卡   ]TmxCTVL  
  B (69)bonus 红利   h!L6NS_Q,  
  B (70)book-keeping 薄记   %IbG@ }54  
  B (71)Boston classification 波士顿分类   (\M&Q-xZ  
  B (72)breakeven chart 保本图   otgU6S7F  
  B (73)breakeven point 保本点   (NBq!;_2,x  
  B (74)breaking-down time 复位时间   3'zm)SXJ  
  B (75)budget 预算   fmhqm"  
  B (76)budget center 预算中心   PV_q=70%T  
  B (77)budget cost allowance 预算成本折让   UoiXIf_Q  
  B (78)budget manual 预算手册   LiF(#OuZ  
  B (79)budget period 预算期间   Y([YDn  
  B (80)budgetary control 预算控制   xrPC  
  B (81)budgeted capacity 预算生产能力   |Vs?yW  
  B (82)burden 制造费用   pjP R3 r  
  B (83)business center 经营中心   Dqw?3 KB  
  B (84)business entity 营业个体   8T#tB,<fFW  
  B (85)business unit 经营单位   c)tG1|Og]  
 B (86)buy-out management 管理性购买产权   kr|u ||   
  B (87)by-product 副产品 ny]R,D0  
  C (88)called-up share capital 催缴股本   1/H9(2{L  
  C (89)capacity 生产能力   xC,;IS k,  
  C (90)capacity ratios 生产能力比率    :nHa-N3  
  C (91)capital 资本   nd[{DF?)/  
  C (92)capital assets pricing model资本资产计价模式   =R  <X!@  
  C (93)capital commitment 承诺资本   ^<}eONa  
  C (94)capital employed 已运用的资本   ,'m<YTF  
  C (95)capital expenditure 资本支出   5fdB<& 9  
  C (96)capital expenditureauthorization 资本支出核准   u#l@:p  
  C (97)capital expenditure control 资本支出控制   fQ,L~:Y =  
  C (98)capital expenditure proposal资本支出申请   2yyJ19Iul  
  C (99)capital funding planning 资本基金筹集计划   18AKM  
  C (100)capital gain 资本收益   d}.*hgk  
  C (101)capital investment appraisal资本投资评估   $# /-+>  
  C (102)capital maintenance 资本保全   h8Bs=T  
  C (103)capital resource planning 资本资源计划   q)ns ui(  
  C (104)capital surplus 资本盈余   s]"NqwIPK  
  C (105)capital turnover 资本周转率   }op0`-Xb  
  C (106)card 记录卡   #Wz7ju;  
  C (107)cash 现金   6jKZ.S+ s)  
  C (108)cash account 现金账户   fgW>U*.ar  
  C (109)cash book 现金账薄   H.HXwN/x  
  C (110)cash cow 金牛产品   _U"9#<  
  C (111)cash flow 现金流量   !4(X9}a  
  C (112)cash discounted 现金贴现   g(i_di  
  C (113)cash flow budget 现金流量预算   =wEqI)Td  
  C (114)cash flow statement 现金流量表   %`cP|k  
  C (115)cash ledger 现金分类账   E26zw9d  
  C (116)cash limit 现金限额   h}k/okG  
  C (117)CCA 现时成本会计   o-))R| ~z  
  C (118)center 中心   1FCHqqZ=  
  C (119)changeover time 变更时间   $X9`~Sv _  
  C (120)chartered entity 特许经济个体   f+/AD  
  C (121)cheque 支票   ;w/|5 ;{A;  
  C (122)cheque register 支票登记薄   3:XF7T  
  C (123)coin analysis 零钱分类   f R& ;E  
  C (124)classification 分类   ]}wo$7pO  
  C (125)clock card 工时卡   z)RJUmY3B  
  C (126)code 代码   V5MLzW\8  
  C (127)commitment accounting 承诺确认会计   8+>r!)Q+  
  C (128)common cost 共同成本   H+oQ L(i|_  
  C (129)company limited byguarantee 有限担保责任公司   fr\"MP  
C (130)company limited shares 股份有限公司   9\_^"5l  
  C (131)competitive position 竞争能力状况   g/o@,_  
  C (132)concept 概念   ZB)`*z>*  
  C (133)conglomerate 跨行业企业   YTc X4cC  
  C (134)consistency concept 一致性概念   GI~JIXHTQ  
  C (135)consolidated accounts 合并报表   T=EHue$  
  C (136)consolidation accounting 合并会计   29xm66  
  C (137)consortium 财团   Pp*:rA"N  
  C (138)contingency plan 应急计划   zPonG d1  
  C (139)contingent liabilities 或有负债   %yj z@  
  C (140)continuous operation 连续生产   * ?2aIz"  
  C (141)contra 抵消   <}G*/ z?/  
  C (142)contract cost 合同成本   m ~[4eH,  
  C (143)contract costing 合同成本计算   p f\ Ybbs  
  C (144)contribution 贡献毛益   PJ-EQ6W  
  C (145)contribution centre 贡献中心   m4 4"qp  
  C (146)contribution chart 贡献图   S~~ G0GiW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^~3u|u  
  C (148)contribution to salesration 贡献毛益对销售比率   ;.O#|Z[  
  C (149)control 控制   ju jhK'\  
  C (150)control account 控制帐户   " vW4"R6  
  C (151)control limits 控制限度    }de {-  
  C (152)controllability concept 可控制概念   }#u.Of`6"  
  C (153)controllable cost 可控制成本   # %~PNki  
  C (154)conversion cost 加工成本   9h Jlc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U?bQBHIC  
  C (156)corporate appraisal 公司评估   ;qA(!`h+  
  C (157)corporate planning 公司计划   E%[2NsOM]  
  C (158)corporate social reporting 公司社会报告   3Kx&+  
  C (159)corporation 股份公司   Y$vobi$  
  C (160)cost 成本   t",=]k  
  C (161)cost account 成本帐户   ~rUcko8  
  C (162)cost accounting 成本会计   | ODi[~y  
  C (163)cost accounting manual 成本手册   /IO<TF(X  
  C (164)cost accounts calendar 成本报表的日历时间   HX;JO[0  
  C (165)cost adjustment 成本调整   b"DV8fdX  
  C (166)cost allocation 成本分配   {Wi)/B}  
  C (167)cost apportionment 成本分摊   `X["Bgk$!T  
  C (168)cost attribution 成本归属   %kHeU=  
  C (169)cost audit 成本审计   \aEarIX#*  
  C (170)cost behaviour 成本性态   %nRz~3X|+v  
  C (171)cost benefit analysis 成本效益分析   gB3Tz(!  
  C (172)cost center 成本中心   T{A_]2 G  
  C (173)cost driver 成本动因
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