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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 ` `;$Kr  
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  1.audit   审计 $g$`fR )  
  2.attestation   鉴证 UiZ61lw  
  3.credibility   可信赖程度 Jj6kZK  
  4.audit of financial statements 财务报表审计 ?ha}&##  
  5.agreed-upon procedures 执行商定程序 `u>BtAx8  
  6.high levels of assurance 高水平保证 ONjc},_  
  7.compilation 编制 *Ra")(RnDK  
  8.reliability 可靠性 &HXSO,@  
  9.relevance 相关性 NUnP'X=J,  
  10.professional skepticism 职业谨慎 ?3Jh{F_+  
  11.objectivity 客观性 }"&(sYQ*`  
  12. professional competence 专业胜任能力 pWx3l5)R  
  13.Senior/CPA-in-charge 项目经理 fBLd5  
  14.audit engagement letter 业务约定书 b/K&8C,c  
  15.recurring audit 连续审计 %xZ.+Ff%  
  16.the client 委托人 zBs7]z!eP  
  17.change CPA 更换注册会计 I@S<D"af  
  18.the existing CPA 现任注册会计师 F>b6fUtR  
  19.the successor CPA 后任注册会计师 kx=AX*I  
  20.the preceding CPA前任注册会计师 M<p)@p  
  21.issue the audit report 出具审计报告 P~qVr#eU  
  22.expert 专家 .4Ny4CMHZ  
  23.the board of directors 董事会 H);'\]_'x  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q~@8t"P  
  25.assess material misstatement risks评估重大错报风险 O^xt  
  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 |"-,C}O  
  27.a general knowledge of —— 初步了解―――的情况 j>b OnCp~  
  28.a more knowledge of—— 进一步了解的情况 )ED[cYGx  
  29.the prior year‘s working papers 以前年度工作底稿 K`X2N  
  30.minutes of meeting 会议纪要 ZkIQ-;wx  
  31.business risks 经营风险 >ATW/9r  
  32.appropriateness 适当性 @Hf }PBb  
  33.accounting estimate 会计估计 6+u'Tcb  
  34.management representations 管理层声明 i@J,u  
  35.going concern assumption 持续经营假设 /< :; ^B  
  36.audit plan 审计计划 F:@Ixk?E  
  37.significant audit areas 重点审计领域 >eTlew<5  
  38.error 错误 I>5@s;  
  39.fraud舞弊 1wgu%$|d  
  40.modified or additional procedures 修改或追加审计程序 Qm.kXlsDI  
  41.misappropriation of assets 侵占资产 1}uDgz^  
  42.transactions without substance 虚假交易 0&\Aw'21  
  43.unusual pressures 异常压力 ~?&ijhZ  
  44.the suspected noncompliance 涉嫌存在违法行为 9>#|~P&FE  
  45.materialiy 重要性 Xp~]kRm9  
  46.exceed the materiality level 超过重要性水平 vvM)Rb,  
  47.approach the materiality level 接近重要性水平 .;:xx~G_Q  
  48.an acceptably low level 可接受水平 4r. W:}4:  
  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 m%V[&"5%e  
  50.misstatements or omissions 错报或漏报 qc6IH9i`  
  51.aggregate 总计 ?},ItJ#>)q  
  52.subsequent events 期后事项 dvD<>{U,8  
  53.adjust the financial statements 调整财务报表 SHk[X ]Uo  
  54.perform additional audit procedures 实施追加的审计程序 W*<]`U_.  
  55.audit risk 审计风险 V d0GTpB?1  
  56.detection risk 检查风险 vOK;l0%  
  57.inappropriate audit opinion 不适当的审计意见 -"zu"H~t4  
  58.material misstatement 重大的错报 4B]61|A  
  59.tolerable misstatement 可容忍错报 MP,*W}@  
  60.the acceptable level of detection risk 可接受的检查风险 Ds87#/Yfv  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 QB[s8"S  
  62.simall business 小规模企业 9^ r  
  63.accounting system 会计系统 88>Uu!M=f  
  64.test of control 控制测试 vs. uq  
  65.walk-through test 穿行测试 lz(,;I'x  
  66.communication 沟通 4iz& "~&1  
  67.flow chart 流程图  <yS"c5D6  
  68.reperformance of internal control 重新执行 vVYduvw  
  69.audit evidence 审计证据 #& wgsGV8C  
  70.substantive procedures 实质性程序 B0i}Y-Z  
  71.assertions 认定 psC7I E<v  
  72.esistence 存在 :xPvEK[B7  
  73.occurrence 发生 i'wF>EBz  
  74.completeness 完整性 \vsrBM  
  75.rights and obligations 权利和义务 8q3TeMYV  
  76.valuation and allocation 计价和分摊 WQpJd7  
  77.cutoff 截止 $Jm2,Yv  
  78.accuracy 准确性 =.E(p)fz  
  79.classification 分类 zb/Xfu.)?6  
  80.inspection 检查 pU ]{Z(  
  81.supervision of counting 监盘 2Nkn C>9(\  
  82.observation 观察 X=pt}j,QrP  
  83.confirmation 函证 XQOprIJ U  
  84.computation 计算 {0e{!v  
  85.analytical procedures 分析程序 d&bc>Vt  
  86.vouch 核对 UWp8I)p!\O  
  87.trace 追查 XyphQ}\u  
  88.audit sampling 审计抽样 qm=F6*@}  
  89.error 误差 +&,\ J9'B  
  90.expected error 预期误差 %-/:ps  
  91.population 总体 :WIf$P?X  
  92.sampling risk 抽样风险 va(9{AXI  
  93.non- sampling risk 非抽样风险 ZYe\"|x,s  
  94.sampling unit 抽样单位 )6E*Qz  
  95.statistical sampling 统计抽样 %"Q!5qH&  
  96.tolerable error 可容忍误差 .p9h$z^  
  97.the risk of under reliance 信赖不足风险 t!SQ LgA  
  98.the risk of over reliance 信赖过度风险 oRThJB  
  99.the risk of incorrect rejection 误拒风险 htYrv5q=M  
  100. the risk of incorrect acceptance 误受风险 xqWrW)  
  101.working trial balance 试算平衡表 +g6j =%  
  102.index and cross-referencing 索引和交叉索引 .eNwC.8i  
  103.cash receipt 现金收入 5?L:8kHsH  
  104.cash disbursement 现金支出 !* Z)[[  
  105.bank statement 银行对账单 ~e<'t4  
  106.bank reconciliation 银行存款余额调节表 S1juAV=  
  107.balance sheet date 资产负债表日 SP7g qM  
  108.net realizable value 可变现净值 rg^\BUa-W,  
  109.storeroom 仓库 %C6zXiO"  
  110.sale invoice 销售发票 Qz)8eIO:  
  111.price list 价目表 l;}7A,u  
  112.positive confirmation request 积极式询证函 yr9A0F0  
  113.negative confirmation request 消极式询证函 0nz@O^*g(  
  114.purchase requisition 请购单 &IEBZB\/+&  
  115.receiving report 验收报告 M(zY[O  
  116.gross margin 毛利 ,35: Srf|  
  117.manufacturing overhead 制造费用 gpK_0?%  
  118.material requisition 领料单 &@utAuI  
  119.inventory-taking 存货盘点 T:%wX9W  
  120.bond certificate 债券 d)1sP0Z_@  
  121.stock certificate 股票 z!C4>,  
  122.audit report 审计报告 H.8CwsfP  
  123.entity 被审计单位 q\t>D _lU  
  124.addressee of the audit report 审计报告的收件人 8^/Ek<Q b|  
  125.unqualified opinion 无保留意见 O"qa&3t%  
  126.qualified opinion 保留意见 uM)9b*Vbo  
  127.disclaimer of opinion 无法表示意见 0S:!Gv +  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B%rr}Ro1e  
  A (2)absorbed overhead 已吸收制造费用 @EP{VV  
  A (3)absorption costing 吸收成本计算 QjjJtKz  
  A (4)account 账户,报表   pL}j ZTo  
  A (5)accounting postulate 会计假设   VWA-?%r  
  A (6)accounting series release 会计公告文件   0?Tk* X  
  A (7)accounting valuation 会计计价   q8 xc70: R  
  A (8)account sale 承销清单 EM 54  
  A (9)accountability concept 经营责任概念   @z$pPo0fW  
  A (10)accountancy 会计职业   J%f=A1Q  
  A (11)accountant 会计师   76_8e{zbr  
  A (12)accounting 会计   :KV,:13`D  
  A (13)agency cost 代理成本   F `pyhc>1;  
  A (14)accounting bases 会计基础   lmtQr5U  
  A (15)accounting manual 会计手册   oF b mz*  
  A (16)accounting period 会计期间   9CK\tx&  
  A (17)accounting policies 会计方针   >RL6 Jbo|  
  A (18)accounting rate of return 会计报酬率   <W=[ sWJ  
  A (19)accounting reference date 会计参照日   U??f<  
  A (20)accounting reference period 会计参照期间   F {*9[jY  
  A (21)accrual concept 应计概念   OU.9 #|qU  
  A (22)accrual expenses 应计费用   j&[3Be'pQ  
  A (23)acid test ration 速动比率(酸性测试比率)   vi!r8k  
  A (24)acquisition 购置   "l[ V%f E  
  A (25)acquisition accounting 收购会计   \|pK Z6*s  
  A (26)activity based accounting 作业基础成本计算   *Nf4bH%MN  
  A (27)adjusting events 调整事项   \p@nH%@v  
  A (28)administrative expenses 行政管理费   V:G}=~+=  
  A (29)advice note 发货通知   uWR,6\_jY  
  A (30)amortization 摊销   t=W$'*P0}  
  A (31)analytical review 分析性检查   kf^-m/  
  A (32)annual equivalent cost 年度等量成本法   M~z (a3@[V  
  A (33)annual report and accounts 年度报告和报表   $O~F>.*  
  A (34)appraisal cost 检验成本   ;!0.Kk 4  
  A (35)appropriation account 盈余分配账户   APQQ:'>N4~  
  A (36)articles of association 公司章程细则   U8WHE=Kk\h  
  A (37)assets 资产   =Qj+Ug'  
  A (38)assets cover 资产保障   :L [YmZ  
  A (39)asset value per share 每股资产价值   +6#%P  
  A (40)associated company 联营公司   O Htg n  
  A (41)attainable standard 可达标准   m.HX2(&\3  
.sJys SA\  
 A (42)attributable profit 可归属利润   ~E3SC@KL  
  A (43)audit 审计   x<{;1F,k3  
  A (44)audit report 审计报告   fUp|3bBE  
  A (45)auditing standards 审计准则   RQ *|+ ~H  
  A (46)authorized share capital 额定股本   [TbG55  
  A (47)available hours 可用小时   N.5KPAvg%  
  A (48)avoidable costs 可避免成本 "S B%02  
  B (49)back-to-back loan 易币贷款    J:~[ j  
  B (50)backflush accounting 倒退成本计算   n&YW".iG  
  B (51)bad debts 坏帐   *,pZ fc  
  B (52)bad debts ratio 坏帐比率   8t T&BmT  
  B (53)bank charges 银行手续费   y?Hj %,  
  B (54)bank overdraft 银行透支   y,y/PyN)  
  B (55)bank reconciliation 银行存款调节表   mI?* Z%>g  
  B (56)bank statement 银行对账单   Y @XkqvX  
  B (57)bankruptcy 破产   'XP>} m  
  B (58)basis of apportionment 分摊基础   ,Ou1!`6?t  
  B (59)batch 批量   U+9- li  
  B (60)batch costing 分批成本计算   ]uStn   
  B (61)beta factor B(市场)风险因素   EU^}NZW&v:  
  B (62)bill 账单   \'s$ZN$k  
  B (63)bill of exchange 汇票   ]5o0  
  B (64)bill of landing 提单   H IPcZ!p  
  B (65)bill of materials 用料预计单   a euf, #  
  B (66)bill payable 应付票据   XQ0#0<  
  B (67)bill receivable 应收票据   "o^bN 9=  
  B (68)bin card 存货记录卡   .-('C> @  
  B (69)bonus 红利   h \D_  
  B (70)book-keeping 薄记   >YJ8u{Z{o  
  B (71)Boston classification 波士顿分类   @O}IrC!bf  
  B (72)breakeven chart 保本图   so?pA@O  
  B (73)breakeven point 保本点   pIZLGsu[  
  B (74)breaking-down time 复位时间   TdNuD V  
  B (75)budget 预算   S.Wh4kMUe  
  B (76)budget center 预算中心    V_+}^  
  B (77)budget cost allowance 预算成本折让   HO%E-5b9  
  B (78)budget manual 预算手册   pPiYPfs  
  B (79)budget period 预算期间   #L@} .Giz  
  B (80)budgetary control 预算控制   9atjK4+o  
  B (81)budgeted capacity 预算生产能力   ]^yV` Z8  
  B (82)burden 制造费用   ! F0rd9  
  B (83)business center 经营中心    PZ   
  B (84)business entity 营业个体   QQ^Gd8nQ  
  B (85)business unit 经营单位   _" ?c9  
 B (86)buy-out management 管理性购买产权   x38SSzG:L  
  B (87)by-product 副产品 2X qTyf<  
  C (88)called-up share capital 催缴股本    D rF  
  C (89)capacity 生产能力   ?r -\%_J_(  
  C (90)capacity ratios 生产能力比率   a' IX yj  
  C (91)capital 资本   {\vI9cni|"  
  C (92)capital assets pricing model资本资产计价模式   HZQD e&  
  C (93)capital commitment 承诺资本   f nLR  
  C (94)capital employed 已运用的资本   avu*>SB  
  C (95)capital expenditure 资本支出   Y=P9:unG  
  C (96)capital expenditureauthorization 资本支出核准   Ph(]?MG\_  
  C (97)capital expenditure control 资本支出控制   T7>4 8eH  
  C (98)capital expenditure proposal资本支出申请   YXczyZA`x  
  C (99)capital funding planning 资本基金筹集计划   NqiB8hZ~  
  C (100)capital gain 资本收益   s"I-YFP%c  
  C (101)capital investment appraisal资本投资评估   b34zhZ  
  C (102)capital maintenance 资本保全   io1S9a(y  
  C (103)capital resource planning 资本资源计划   tx^92R2/  
  C (104)capital surplus 资本盈余   0OleO 9Ua  
  C (105)capital turnover 资本周转率   d u.HSXK  
  C (106)card 记录卡   ( w5u*hx  
  C (107)cash 现金   {c v;w  
  C (108)cash account 现金账户   K(-G: |  
  C (109)cash book 现金账薄   mV6#!_"  
  C (110)cash cow 金牛产品   D+| K%_Qq  
  C (111)cash flow 现金流量   ~mN g[]  
  C (112)cash discounted 现金贴现   >X;xIyRL  
  C (113)cash flow budget 现金流量预算   3c01uObTL  
  C (114)cash flow statement 现金流量表   ??%)|nj.  
  C (115)cash ledger 现金分类账   @MNl*~'$.[  
  C (116)cash limit 现金限额   W0VA'W  
  C (117)CCA 现时成本会计   T{_1c oL  
  C (118)center 中心   J|n(dVen/  
  C (119)changeover time 变更时间   kmZ.U>#  
  C (120)chartered entity 特许经济个体   l%^h2 o  
  C (121)cheque 支票   8!Wfd)4=,F  
  C (122)cheque register 支票登记薄   Iv 'RLM  
  C (123)coin analysis 零钱分类   BhqhyX\D&y  
  C (124)classification 分类   y<O@rD8iA  
  C (125)clock card 工时卡   qru2h #  
  C (126)code 代码   17e=GL  
  C (127)commitment accounting 承诺确认会计   xCR; K]!  
  C (128)common cost 共同成本   \\Y,?x_0T  
  C (129)company limited byguarantee 有限担保责任公司   zt7_r`#z  
C (130)company limited shares 股份有限公司   Bj;\mUsk  
  C (131)competitive position 竞争能力状况   Vh 2Bz  
  C (132)concept 概念   /yLzDCKn  
  C (133)conglomerate 跨行业企业   uQeqnGp  
  C (134)consistency concept 一致性概念   77+ | #< J  
  C (135)consolidated accounts 合并报表   /0Z|+L9Jo  
  C (136)consolidation accounting 合并会计   IM@"AD52a  
  C (137)consortium 财团   Xy:Gj, @  
  C (138)contingency plan 应急计划   =hJfL}&O3  
  C (139)contingent liabilities 或有负债   EYA/CI   
  C (140)continuous operation 连续生产   }16&1@8  
  C (141)contra 抵消   5iP8D<;o5  
  C (142)contract cost 合同成本   IeO-O'^&`  
  C (143)contract costing 合同成本计算   :9(3h"  
  C (144)contribution 贡献毛益   L30>| g  
  C (145)contribution centre 贡献中心   :lgHL3yl  
  C (146)contribution chart 贡献图   pI  &o?n  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `Ac:f5a  
  C (148)contribution to salesration 贡献毛益对销售比率   E|Q{]&$;Z"  
  C (149)control 控制   ^&C&~}Zv  
  C (150)control account 控制帐户   yPSVwe|g  
  C (151)control limits 控制限度   xC<R:"Mn  
  C (152)controllability concept 可控制概念   [}{w  
  C (153)controllable cost 可控制成本   DYc.to-  
  C (154)conversion cost 加工成本   I%SuT7"Do  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PoJmW^:}  
  C (156)corporate appraisal 公司评估   B,4q>KQA  
  C (157)corporate planning 公司计划   5(423"(y  
  C (158)corporate social reporting 公司社会报告   k69kv9v@J  
  C (159)corporation 股份公司   a[q84[ OQ  
  C (160)cost 成本   :*#rRQ>t  
  C (161)cost account 成本帐户   |pBMrN+is  
  C (162)cost accounting 成本会计   &j3` )N  
  C (163)cost accounting manual 成本手册   xtOx|FkYcl  
  C (164)cost accounts calendar 成本报表的日历时间   BlL|s=dlQV  
  C (165)cost adjustment 成本调整   3Hs$]nQ_X  
  C (166)cost allocation 成本分配   oBb?"2~9  
  C (167)cost apportionment 成本分摊   t @;WgIp(&  
  C (168)cost attribution 成本归属   "<qEXX  
  C (169)cost audit 成本审计   Z*h43  
  C (170)cost behaviour 成本性态   5bXHz5i  
  C (171)cost benefit analysis 成本效益分析   )^&,Dj   
  C (172)cost center 成本中心   vT%qILTrQf  
  C (173)cost driver 成本动因
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