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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 'EEJU/"u  
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  1.audit   审计 4n !aW?%  
  2.attestation   鉴证 <ro7vPKNa  
  3.credibility   可信赖程度 * 8yAG]z  
  4.audit of financial statements 财务报表审计 F3v !AvA|  
  5.agreed-upon procedures 执行商定程序 1EO7H{E=  
  6.high levels of assurance 高水平保证 8>2.UrC  
  7.compilation 编制 (cAIvgI  
  8.reliability 可靠性 &I+5  
  9.relevance 相关性 G_3O]BMKd)  
  10.professional skepticism 职业谨慎 */)c?)"  
  11.objectivity 客观性 hYT0l$Ng  
  12. professional competence 专业胜任能力 nA-. mWD_C  
  13.Senior/CPA-in-charge 项目经理 H1pO!>M  
  14.audit engagement letter 业务约定书 \Xt7`I<  
  15.recurring audit 连续审计 @Q ]=\N:  
  16.the client 委托人 zUkgG61  
  17.change CPA 更换注册会计 %Q__!D[  
  18.the existing CPA 现任注册会计师 |"X*@s\'  
  19.the successor CPA 后任注册会计师 U3ADsdn  
  20.the preceding CPA前任注册会计师 uB]7G0g:  
  21.issue the audit report 出具审计报告 ~:rl=o}  
  22.expert 专家 -[4T  
  23.the board of directors 董事会 (Du@ S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~drS} V  
  25.assess material misstatement risks评估重大错报风险 <Dl*l{zba  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 V%7WUq  
  27.a general knowledge of —— 初步了解―――的情况 =\&;Fi]  
  28.a more knowledge of—— 进一步了解的情况 ~NrG` D}  
  29.the prior year‘s working papers 以前年度工作底稿 U2tV4_ e  
  30.minutes of meeting 会议纪要 o lR?n(v  
  31.business risks 经营风险 iTBx\ u%{  
  32.appropriateness 适当性 UAkT*'cB  
  33.accounting estimate 会计估计 P%V'4p c  
  34.management representations 管理层声明 fa jGZyd0:  
  35.going concern assumption 持续经营假设 <.x{|p  
  36.audit plan 审计计划 fy>{QC\  
  37.significant audit areas 重点审计领域 :[p}  
  38.error 错误 :)-Sk$  
  39.fraud舞弊 ,8S/t+H  
  40.modified or additional procedures 修改或追加审计程序 ''A_[J `>  
  41.misappropriation of assets 侵占资产 /kZebNf6H  
  42.transactions without substance 虚假交易 O40 ?{v'  
  43.unusual pressures 异常压力 s [RAHU  
  44.the suspected noncompliance 涉嫌存在违法行为 dc+>m,3$  
  45.materialiy 重要性 ;V:i!u u  
  46.exceed the materiality level 超过重要性水平 7X`g,b!  
  47.approach the materiality level 接近重要性水平 <,3a3  
  48.an acceptably low level 可接受水平 vONasD9At  
  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 @N>\|!1CC  
  50.misstatements or omissions 错报或漏报 uanhr)Ys  
  51.aggregate 总计 gDQ^)1k  
  52.subsequent events 期后事项 6+#Ydii9E  
  53.adjust the financial statements 调整财务报表 zq 3\}9  
  54.perform additional audit procedures 实施追加的审计程序 ) nC]5MXU  
  55.audit risk 审计风险 A9KET$i@v  
  56.detection risk 检查风险 9a[9i}_  
  57.inappropriate audit opinion 不适当的审计意见 /H[=5  
  58.material misstatement 重大的错报 A]_7}<<N  
  59.tolerable misstatement 可容忍错报 s$zLiQF;  
  60.the acceptable level of detection risk 可接受的检查风险 A 6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NJ%P/\ C  
  62.simall business 小规模企业 wm+};L&_  
  63.accounting system 会计系统 6B8VfQ9[  
  64.test of control 控制测试 iQ0KfoG?U  
  65.walk-through test 穿行测试 vz@A;t  
  66.communication 沟通 <v"R.<  
  67.flow chart 流程图 lB8-Z ow  
  68.reperformance of internal control 重新执行 %e8@*~h@  
  69.audit evidence 审计证据 [7:,?$tC  
  70.substantive procedures 实质性程序 *l(7D(#  
  71.assertions 认定 \ ,'m</o~,  
  72.esistence 存在 : p1u(hflS  
  73.occurrence 发生 %HhBt5w  
  74.completeness 完整性 ,5P0S0*{  
  75.rights and obligations 权利和义务 O0*p0J  
  76.valuation and allocation 计价和分摊 mtpeRVcF  
  77.cutoff 截止 F0m-23[H  
  78.accuracy 准确性 ^ 7`BP%6  
  79.classification 分类 vRTkgH#4l  
  80.inspection 检查 . o6Or:L  
  81.supervision of counting 监盘 V %t.l  
  82.observation 观察 3 #n_?-  
  83.confirmation 函证 [DYQ"A= )d  
  84.computation 计算 mn'A9er  
  85.analytical procedures 分析程序 ;_XFo&@  
  86.vouch 核对 1;* cq  
  87.trace 追查 a)!o @  
  88.audit sampling 审计抽样 OMk y$d #  
  89.error 误差 3RUy, s  
  90.expected error 预期误差 cQjv$$&6[  
  91.population 总体 8%:Iv(UMk  
  92.sampling risk 抽样风险 x o;QCOH  
  93.non- sampling risk 非抽样风险 NYhB'C2  
  94.sampling unit 抽样单位 I <DL=V  
  95.statistical sampling 统计抽样 k<z )WNBf  
  96.tolerable error 可容忍误差 A_rG t?i  
  97.the risk of under reliance 信赖不足风险 `T1  
  98.the risk of over reliance 信赖过度风险 . S EdY:  
  99.the risk of incorrect rejection 误拒风险 XjBW9a  
  100. the risk of incorrect acceptance 误受风险  C;v.S5x  
  101.working trial balance 试算平衡表 U%-A?5  
  102.index and cross-referencing 索引和交叉索引 xKbXt;l2  
  103.cash receipt 现金收入 EX*HiZU>  
  104.cash disbursement 现金支出 )J=!L\  
  105.bank statement 银行对账单 D2 #ZpFp"h  
  106.bank reconciliation 银行存款余额调节表 6dHOf,zjm  
  107.balance sheet date 资产负债表日 g%o(+ d  
  108.net realizable value 可变现净值 Xa[.3=bV?  
  109.storeroom 仓库 y4yhF8E>;U  
  110.sale invoice 销售发票 HH`'*$]7  
  111.price list 价目表 {.`vs;U  
  112.positive confirmation request 积极式询证函 Od,=mO*.Q  
  113.negative confirmation request 消极式询证函 rD tY[  
  114.purchase requisition 请购单 \Zk;ikEY  
  115.receiving report 验收报告 C-xr"]#]  
  116.gross margin 毛利 ;J'LS  
  117.manufacturing overhead 制造费用 MyOd,vU  
  118.material requisition 领料单 #x@$ lc=k3  
  119.inventory-taking 存货盘点 sVQ|*0(J0r  
  120.bond certificate 债券 , };& tR  
  121.stock certificate 股票 t}_r]E,{u  
  122.audit report 审计报告 _r#Z}HK  
  123.entity 被审计单位 _!#@@O0p/h  
  124.addressee of the audit report 审计报告的收件人 'JtBZFq  
  125.unqualified opinion 无保留意见 P-[-pi@  
  126.qualified opinion 保留意见 v4<nI;Ux  
  127.disclaimer of opinion 无法表示意见 /*~EO{o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?9vuuIE  
  A (2)absorbed overhead 已吸收制造费用 Xc ++b|k  
  A (3)absorption costing 吸收成本计算 ?Rb9|`6  
  A (4)account 账户,报表   P.se'z)E  
  A (5)accounting postulate 会计假设   j{ ]I]\=?  
  A (6)accounting series release 会计公告文件   ]Ee?6]b N  
  A (7)accounting valuation 会计计价   xa'*P=<)C'  
  A (8)account sale 承销清单 $V;i '(&7  
  A (9)accountability concept 经营责任概念   k:i4=5^*GX  
  A (10)accountancy 会计职业   ,O5NLg-  
  A (11)accountant 会计师   thh. A  
  A (12)accounting 会计   ;7*[Bcj.  
  A (13)agency cost 代理成本   c?Y*Y   
  A (14)accounting bases 会计基础   m[osg< CR_  
  A (15)accounting manual 会计手册   4(n-_BS  
  A (16)accounting period 会计期间   299H$$WS,Z  
  A (17)accounting policies 会计方针   Xfc-UP|}  
  A (18)accounting rate of return 会计报酬率   `?H]h"{7Q  
  A (19)accounting reference date 会计参照日   +.8 \p5  
  A (20)accounting reference period 会计参照期间   te`$%NRl  
  A (21)accrual concept 应计概念   k?yoQL*  
  A (22)accrual expenses 应计费用   $GV7 o{"&  
  A (23)acid test ration 速动比率(酸性测试比率)   Yu/ID!`Z  
  A (24)acquisition 购置   [|wZ77\  
  A (25)acquisition accounting 收购会计   ';Ea?ID  
  A (26)activity based accounting 作业基础成本计算   YpHg&|Fr  
  A (27)adjusting events 调整事项   QpH'PYy  
  A (28)administrative expenses 行政管理费   },?kk1vIT{  
  A (29)advice note 发货通知   <\ y@*fg+  
  A (30)amortization 摊销   *tFHM &a  
  A (31)analytical review 分析性检查   J-:.FKf\5l  
  A (32)annual equivalent cost 年度等量成本法   OF>mF~  
  A (33)annual report and accounts 年度报告和报表   hF?1y`20  
  A (34)appraisal cost 检验成本   _RYx D"m y  
  A (35)appropriation account 盈余分配账户   jwe*(k]z  
  A (36)articles of association 公司章程细则   }v;V=%N+v  
  A (37)assets 资产   "9uKtQS0o  
  A (38)assets cover 资产保障   @n/\L<]t  
  A (39)asset value per share 每股资产价值   ;a!S!% .h  
  A (40)associated company 联营公司   udH7}K v  
  A (41)attainable standard 可达标准   234p9A@  
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 A (42)attributable profit 可归属利润   dbLZc$vPj  
  A (43)audit 审计   fb7;|LF  
  A (44)audit report 审计报告   &AMl:@p9  
  A (45)auditing standards 审计准则   LP^$AAy  
  A (46)authorized share capital 额定股本    7Die FZ?  
  A (47)available hours 可用小时   G't$Qx,IC  
  A (48)avoidable costs 可避免成本 yN0Vr\r2  
  B (49)back-to-back loan 易币贷款   b6M[q_   
  B (50)backflush accounting 倒退成本计算   ;C#F>SG\S  
  B (51)bad debts 坏帐   k }CVQ@nd  
  B (52)bad debts ratio 坏帐比率   &E F!OBR  
  B (53)bank charges 银行手续费   F;EwQjTF  
  B (54)bank overdraft 银行透支   ,,.QfUj/&  
  B (55)bank reconciliation 银行存款调节表   v"$L702d$\  
  B (56)bank statement 银行对账单   Q}JOU  
  B (57)bankruptcy 破产   XW H5d-  
  B (58)basis of apportionment 分摊基础   _ye |Y  
  B (59)batch 批量   yzn%<H~  
  B (60)batch costing 分批成本计算   P5V}#;v  
  B (61)beta factor B(市场)风险因素   y7cl_rK  
  B (62)bill 账单   "cGk)s  
  B (63)bill of exchange 汇票   .sW|Id )  
  B (64)bill of landing 提单   k'Hs}zeNn  
  B (65)bill of materials 用料预计单   $Wol?)z  
  B (66)bill payable 应付票据   +E+p"7  
  B (67)bill receivable 应收票据    dFc':|  
  B (68)bin card 存货记录卡   n6>#/eUH  
  B (69)bonus 红利   @{e}4s?7od  
  B (70)book-keeping 薄记   tjS@meT  
  B (71)Boston classification 波士顿分类   aK~8B_5k8  
  B (72)breakeven chart 保本图   ]A `n( "%  
  B (73)breakeven point 保本点   @bLy,Xr&  
  B (74)breaking-down time 复位时间   }#+^{P3;  
  B (75)budget 预算   e"cXun4nS=  
  B (76)budget center 预算中心   59L\|OR  
  B (77)budget cost allowance 预算成本折让   rXq.DvQ  
  B (78)budget manual 预算手册   FxY}m  
  B (79)budget period 预算期间   Hio0HL-  
  B (80)budgetary control 预算控制   Pm?KI<TH~  
  B (81)budgeted capacity 预算生产能力   Q\vpqE! 9  
  B (82)burden 制造费用   :,7 hWs  
  B (83)business center 经营中心   V &T~zh1  
  B (84)business entity 营业个体   'oVx#w^mf  
  B (85)business unit 经营单位   A\DCW  
 B (86)buy-out management 管理性购买产权   VGN5<?PrN  
  B (87)by-product 副产品 Ee#q9Cx^J  
  C (88)called-up share capital 催缴股本   H41?/U,{  
  C (89)capacity 生产能力   R w\gTo  
  C (90)capacity ratios 生产能力比率   4"ZP 'I;  
  C (91)capital 资本   nF CC St$  
  C (92)capital assets pricing model资本资产计价模式   /}Axf"OE  
  C (93)capital commitment 承诺资本   n8[!pH~6  
  C (94)capital employed 已运用的资本   $HzBD.CF|x  
  C (95)capital expenditure 资本支出   W@IQ^ }E  
  C (96)capital expenditureauthorization 资本支出核准   KF}hV9IU  
  C (97)capital expenditure control 资本支出控制   {YC@T(  
  C (98)capital expenditure proposal资本支出申请   Gz0]}]A  
  C (99)capital funding planning 资本基金筹集计划   y.k~Y0  
  C (100)capital gain 资本收益   4_lrg|X1  
  C (101)capital investment appraisal资本投资评估   1&OW4_  
  C (102)capital maintenance 资本保全   u#~RkY7s  
  C (103)capital resource planning 资本资源计划   tOD6&<  
  C (104)capital surplus 资本盈余   _f,C[C[e&  
  C (105)capital turnover 资本周转率   $I>w]  
  C (106)card 记录卡   .{^5X)  
  C (107)cash 现金   0mVNQxHI  
  C (108)cash account 现金账户   qR{ =pR  
  C (109)cash book 现金账薄   wlvgg  
  C (110)cash cow 金牛产品   ~~P5k:  
  C (111)cash flow 现金流量   [|L<_.8  
  C (112)cash discounted 现金贴现   l'qg8  
  C (113)cash flow budget 现金流量预算   gD?l-RT>  
  C (114)cash flow statement 现金流量表   dT8S~-d%  
  C (115)cash ledger 现金分类账   }.(B}/$u  
  C (116)cash limit 现金限额   }X6m:#6  
  C (117)CCA 现时成本会计   BO&bmfp7,  
  C (118)center 中心   =nS3p6>rZ  
  C (119)changeover time 变更时间   3d]S!=4H"  
  C (120)chartered entity 特许经济个体   A)!*]o>U  
  C (121)cheque 支票   WH}y"W  
  C (122)cheque register 支票登记薄   "S]TP$O D  
  C (123)coin analysis 零钱分类    (ZizuHC  
  C (124)classification 分类   Vb_4f"  
  C (125)clock card 工时卡   EVSX.'&f  
  C (126)code 代码   \\qZl)P_  
  C (127)commitment accounting 承诺确认会计   X_h}J=33Q  
  C (128)common cost 共同成本   cI*;k.KU  
  C (129)company limited byguarantee 有限担保责任公司   7}>EJ  
C (130)company limited shares 股份有限公司   %$L{R  
  C (131)competitive position 竞争能力状况   ~ 7s!VR  
  C (132)concept 概念   SnfYT) Ph  
  C (133)conglomerate 跨行业企业   W!(zT6#  
  C (134)consistency concept 一致性概念   w@E3ZL^  
  C (135)consolidated accounts 合并报表   Gef TdO.&  
  C (136)consolidation accounting 合并会计   9A=,E&  
  C (137)consortium 财团   O>,e~# !  
  C (138)contingency plan 应急计划   n>YKa)|W`  
  C (139)contingent liabilities 或有负债   )t#W{Gzfmh  
  C (140)continuous operation 连续生产   eauF ~md,  
  C (141)contra 抵消   4[e X e$  
  C (142)contract cost 合同成本   +<C!U'  
  C (143)contract costing 合同成本计算   %u 'u kcL7  
  C (144)contribution 贡献毛益   Q2gq }c~  
  C (145)contribution centre 贡献中心   /4Gt{yg Sr  
  C (146)contribution chart 贡献图   25?6gu*Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &QgR*,5eo  
  C (148)contribution to salesration 贡献毛益对销售比率   4B.*g-L   
  C (149)control 控制   &8lZNv8;(p  
  C (150)control account 控制帐户   l_p2Riv  
  C (151)control limits 控制限度   a~w$#fo"`f  
  C (152)controllability concept 可控制概念   y N-9[P8C  
  C (153)controllable cost 可控制成本   MTn{d  
  C (154)conversion cost 加工成本   l f, 5w  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K"MX!  
  C (156)corporate appraisal 公司评估   77Dn97l)&  
  C (157)corporate planning 公司计划   4Nsp<Kn>  
  C (158)corporate social reporting 公司社会报告   4WB0Pt{  
  C (159)corporation 股份公司   zDG b7S{  
  C (160)cost 成本   2+XA X:YD  
  C (161)cost account 成本帐户   "y}5;9#,  
  C (162)cost accounting 成本会计   Dd|VMW=  
  C (163)cost accounting manual 成本手册   2>%=U~5  
  C (164)cost accounts calendar 成本报表的日历时间   o]V^};B  
  C (165)cost adjustment 成本调整   =s6 opL)  
  C (166)cost allocation 成本分配   N!}f}oF  
  C (167)cost apportionment 成本分摊   2?Vd5xkt  
  C (168)cost attribution 成本归属   $& c*'3  
  C (169)cost audit 成本审计   XCQs2CHt  
  C (170)cost behaviour 成本性态   9 68Ez  
  C (171)cost benefit analysis 成本效益分析   PJ#,2=n~  
  C (172)cost center 成本中心   ,P0) 6>  
  C (173)cost driver 成本动因
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