论坛风格切换切换到宽版
  • 2520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
K1M%!JKh)x  
m)'=G%y  
注会《审计》英语常用词汇 =,6z4" )  
Zg{KFM%  
tM'P m   
  1.audit   审计 1pgU}sR k  
  2.attestation   鉴证 l4uMG]m  
  3.credibility   可信赖程度 8ap%?  
  4.audit of financial statements 财务报表审计 |R/%D%_g  
  5.agreed-upon procedures 执行商定程序 woK&q7Vn  
  6.high levels of assurance 高水平保证 G$F<$  
  7.compilation 编制 J^Wa8Q;9lX  
  8.reliability 可靠性 Yp^rR }N  
  9.relevance 相关性 6\q]rfQ  
  10.professional skepticism 职业谨慎 K3#@SY j  
  11.objectivity 客观性 ;'#8tGv=  
  12. professional competence 专业胜任能力 ~E2 KZm  
  13.Senior/CPA-in-charge 项目经理 j}.\]$J  
  14.audit engagement letter 业务约定书 1cpiHZa  
  15.recurring audit 连续审计 %[ Z \S0C  
  16.the client 委托人 Ws|j#X<  
  17.change CPA 更换注册会计 ] Zy5%gI  
  18.the existing CPA 现任注册会计师 1SCR.@ k<  
  19.the successor CPA 后任注册会计师 /rnu<Q#iH  
  20.the preceding CPA前任注册会计师 j i7[nY  
  21.issue the audit report 出具审计报告 LnH?dy  
  22.expert 专家 @1o/0y"  
  23.the board of directors 董事会 42$VhdG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 UCB/=k^m  
  25.assess material misstatement risks评估重大错报风险 )<h* eS{  
  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  3KlbP  
  27.a general knowledge of —— 初步了解―――的情况 3q\,$*D.  
  28.a more knowledge of—— 进一步了解的情况 ux vqMgR  
  29.the prior year‘s working papers 以前年度工作底稿 W{6|tx)  
  30.minutes of meeting 会议纪要 3TeY%5iVt  
  31.business risks 经营风险 4.[ ^\N  
  32.appropriateness 适当性 l5!|I:/*;  
  33.accounting estimate 会计估计 $_"'&zQ'  
  34.management representations 管理层声明 }v}P .P  
  35.going concern assumption 持续经营假设 S2sQOM@  
  36.audit plan 审计计划 'vbsvT  
  37.significant audit areas 重点审计领域 C zs8!S  
  38.error 错误 9PXFRxGA  
  39.fraud舞弊 XDOY`N^L  
  40.modified or additional procedures 修改或追加审计程序 Z>:NPZODf  
  41.misappropriation of assets 侵占资产 e>+i>/Fn{h  
  42.transactions without substance 虚假交易 I9_RlAd  
  43.unusual pressures 异常压力 G\2 CR*  
  44.the suspected noncompliance 涉嫌存在违法行为  mHdA2  
  45.materialiy 重要性 cQCSe,$ W  
  46.exceed the materiality level 超过重要性水平 +hg3I8q:  
  47.approach the materiality level 接近重要性水平 fI?>+I5  
  48.an acceptably low level 可接受水平 H<i]V9r  
  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?Y;a5{  
  50.misstatements or omissions 错报或漏报 #Z?A2r!1  
  51.aggregate 总计 %*A0# F  
  52.subsequent events 期后事项 bnf'4PAt  
  53.adjust the financial statements 调整财务报表 i [7\[  
  54.perform additional audit procedures 实施追加的审计程序 *2p t%eav  
  55.audit risk 审计风险 PUT=C1,OFR  
  56.detection risk 检查风险 }~e8e   
  57.inappropriate audit opinion 不适当的审计意见 \A 2r]  
  58.material misstatement 重大的错报 V_ :1EBzz  
  59.tolerable misstatement 可容忍错报 #L=x%8B  
  60.the acceptable level of detection risk 可接受的检查风险 ]b2pG'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]7W&JKmA&  
  62.simall business 小规模企业 !;q&NHco  
  63.accounting system 会计系统 h \fjBDU^  
  64.test of control 控制测试 +~m46eI  
  65.walk-through test 穿行测试 ?~BC#B\>o  
  66.communication 沟通 DR5\45v  
  67.flow chart 流程图 4KhV|#-;k  
  68.reperformance of internal control 重新执行 X`kk]8 =  
  69.audit evidence 审计证据 'f!8DGix  
  70.substantive procedures 实质性程序 Hq'`8f8N  
  71.assertions 认定 ~7*.6YnI  
  72.esistence 存在 xgVeN["  
  73.occurrence 发生 MU@UfB|;u  
  74.completeness 完整性 % L$bf#  
  75.rights and obligations 权利和义务 ?PuBa`zDE  
  76.valuation and allocation 计价和分摊 SA&Rep^  
  77.cutoff 截止 H%qsjB^  
  78.accuracy 准确性 JFcLv=U  
  79.classification 分类 '.IW.{;$  
  80.inspection 检查 &N2N6&Ta/  
  81.supervision of counting 监盘 ?8npG]L)  
  82.observation 观察 TV)h`\|Z*  
  83.confirmation 函证 132{# tG]  
  84.computation 计算 jFQQ`O V  
  85.analytical procedures 分析程序 l%k\JY-  
  86.vouch 核对 !`Fxa4i>  
  87.trace 追查 ] l_\71  
  88.audit sampling 审计抽样 |7'df&CA  
  89.error 误差 >,V9H$n  
  90.expected error 预期误差 xK *b1CB  
  91.population 总体 h]IxXP?h[  
  92.sampling risk 抽样风险 zqimR#u  
  93.non- sampling risk 非抽样风险 %P;lv*v.  
  94.sampling unit 抽样单位 B]nEkO'a:  
  95.statistical sampling 统计抽样 ]R+mKUZ9  
  96.tolerable error 可容忍误差 -]0OKE&  
  97.the risk of under reliance 信赖不足风险 I&D5;8  
  98.the risk of over reliance 信赖过度风险 MK%9:wZ  
  99.the risk of incorrect rejection 误拒风险 RuL i,'u  
  100. the risk of incorrect acceptance 误受风险 Zi*2nv '  
  101.working trial balance 试算平衡表 ,Xu-@br{  
  102.index and cross-referencing 索引和交叉索引 .[]r}[lU  
  103.cash receipt 现金收入 ;5]Lf$tZ  
  104.cash disbursement 现金支出 [^WC lRF  
  105.bank statement 银行对账单 Z^bQ^zk-  
  106.bank reconciliation 银行存款余额调节表 9P1OP Xv*p  
  107.balance sheet date 资产负债表日 tqz3zIQ  
  108.net realizable value 可变现净值 8zZvht*  
  109.storeroom 仓库 LdYB7T,  
  110.sale invoice 销售发票 k|e7a2Wwt  
  111.price list 价目表 CuaVb1r  
  112.positive confirmation request 积极式询证函 q$0*b]=E  
  113.negative confirmation request 消极式询证函 lUOF4U&r  
  114.purchase requisition 请购单 {3|t;ZHk  
  115.receiving report 验收报告 ak7bJ~)X=  
  116.gross margin 毛利 L7n D|  
  117.manufacturing overhead 制造费用 E uZ<quwWg  
  118.material requisition 领料单 :i0uPh\0  
  119.inventory-taking 存货盘点 }s7$7  
  120.bond certificate 债券 {DV_* 5  
  121.stock certificate 股票 :y'Ah#  
  122.audit report 审计报告 ax"+0L {  
  123.entity 被审计单位 Eq%}  
  124.addressee of the audit report 审计报告的收件人 H9'$C/w  
  125.unqualified opinion 无保留意见 rJ`!:f  
  126.qualified opinion 保留意见 :tz#v`3o  
  127.disclaimer of opinion 无法表示意见 *D'22TO[[!  
  128.adverse opinion 否定意见
D>`xzt'.6  
"IZa!eUW  
A (1)ABC 作业基础成本计算   |6.l7u ?d  
  A (2)absorbed overhead 已吸收制造费用 LoURC$lS  
  A (3)absorption costing 吸收成本计算 8v:T.o;<  
  A (4)account 账户,报表   . .IfP@  
  A (5)accounting postulate 会计假设   QVv#fy1"6  
  A (6)accounting series release 会计公告文件   hCi60%g/n  
  A (7)accounting valuation 会计计价   2] z 8: a  
  A (8)account sale 承销清单 >@U*~Nz  
  A (9)accountability concept 经营责任概念   W =D4r  
  A (10)accountancy 会计职业   / kF)  
  A (11)accountant 会计师   j b!x:  
  A (12)accounting 会计   T`9lV2x*P  
  A (13)agency cost 代理成本   g{7.r-uu  
  A (14)accounting bases 会计基础   5VfyU8)7X  
  A (15)accounting manual 会计手册   AiwOc+R  
  A (16)accounting period 会计期间   [@&m4 7  
  A (17)accounting policies 会计方针   ST|x23|O]  
  A (18)accounting rate of return 会计报酬率   'K$[^V  
  A (19)accounting reference date 会计参照日   4zXFuTr($  
  A (20)accounting reference period 会计参照期间   RFi S@.7  
  A (21)accrual concept 应计概念   lS"T4 5  
  A (22)accrual expenses 应计费用   >Rl"  
  A (23)acid test ration 速动比率(酸性测试比率)   Jz\%%C  
  A (24)acquisition 购置   1jx:;j  
  A (25)acquisition accounting 收购会计   h\$$JeSV]  
  A (26)activity based accounting 作业基础成本计算   LGq'WU31:)  
  A (27)adjusting events 调整事项   I5X|(0es  
  A (28)administrative expenses 行政管理费   .6ylZ  
  A (29)advice note 发货通知   } +TORR?  
  A (30)amortization 摊销   (9tX5$e6N  
  A (31)analytical review 分析性检查   9>= ;FY  
  A (32)annual equivalent cost 年度等量成本法   h}>"j%I  
  A (33)annual report and accounts 年度报告和报表   O\ GEay2  
  A (34)appraisal cost 检验成本   Ryl:a\  
  A (35)appropriation account 盈余分配账户   =T3 <gGM  
  A (36)articles of association 公司章程细则   TtK[nP  
  A (37)assets 资产   o8 IL $:  
  A (38)assets cover 资产保障   t=BUN  
  A (39)asset value per share 每股资产价值   F3y9@dA]  
  A (40)associated company 联营公司   46}g7skD  
  A (41)attainable standard 可达标准   L 8c0lx}Nn  
e|g5=2(Pr&  
 A (42)attributable profit 可归属利润   &9.Cl;I  
  A (43)audit 审计   MS nG3]{z  
  A (44)audit report 审计报告   u]g%@3Pn  
  A (45)auditing standards 审计准则   e+=y*OmQ  
  A (46)authorized share capital 额定股本   jrCfWa}z  
  A (47)available hours 可用小时   pf]xqhL  
  A (48)avoidable costs 可避免成本 c_dVWh e  
  B (49)back-to-back loan 易币贷款   F6LH $C  
  B (50)backflush accounting 倒退成本计算   SUMrFd~  
  B (51)bad debts 坏帐   E7WK (  
  B (52)bad debts ratio 坏帐比率   <kfnpB=  
  B (53)bank charges 银行手续费   ZAW^/bo<  
  B (54)bank overdraft 银行透支   Bm:98? [  
  B (55)bank reconciliation 银行存款调节表   X1:V<,}"  
  B (56)bank statement 银行对账单   +xRK5+}9  
  B (57)bankruptcy 破产   >>QY'1Eu  
  B (58)basis of apportionment 分摊基础   Vouvr<43o  
  B (59)batch 批量   t^UxR@l<K|  
  B (60)batch costing 分批成本计算   JOj;^ h  
  B (61)beta factor B(市场)风险因素   ^dI424  
  B (62)bill 账单   ?3/qz(bM  
  B (63)bill of exchange 汇票   L{#IT.  
  B (64)bill of landing 提单   ,A9]CQ  
  B (65)bill of materials 用料预计单   q?H|o(  
  B (66)bill payable 应付票据   Z@yW bjE7Z  
  B (67)bill receivable 应收票据   $1SPy|y  
  B (68)bin card 存货记录卡   bpOYHc6,*`  
  B (69)bonus 红利    |{&{  
  B (70)book-keeping 薄记   rExnxQ<e  
  B (71)Boston classification 波士顿分类   AKY1o.>z  
  B (72)breakeven chart 保本图   *o]L|Vu  
  B (73)breakeven point 保本点   ;RH;OE,A  
  B (74)breaking-down time 复位时间   m1j*mtu  
  B (75)budget 预算   C/_ZUF(V  
  B (76)budget center 预算中心   W1WYej"  
  B (77)budget cost allowance 预算成本折让   9,c(y sv"  
  B (78)budget manual 预算手册   k}S :RK  
  B (79)budget period 预算期间   32(^Te]:  
  B (80)budgetary control 预算控制   T*I{W W  
  B (81)budgeted capacity 预算生产能力   #./fY;:cj  
  B (82)burden 制造费用   4aug{}h("  
  B (83)business center 经营中心   G5{T5#  
  B (84)business entity 营业个体   B=U 3  
  B (85)business unit 经营单位   BfXgh'Z~  
 B (86)buy-out management 管理性购买产权   :Oy%a'w   
  B (87)by-product 副产品 &C:IX\  
  C (88)called-up share capital 催缴股本   oxr#7Ei0d  
  C (89)capacity 生产能力   'Oxy$U   
  C (90)capacity ratios 生产能力比率   )Fc%+TpKi  
  C (91)capital 资本   Ih@61>X.o*  
  C (92)capital assets pricing model资本资产计价模式   !zBhbmlKt  
  C (93)capital commitment 承诺资本   c& < Fr[AK  
  C (94)capital employed 已运用的资本   =WyDp97@+  
  C (95)capital expenditure 资本支出   u]:oZMnj  
  C (96)capital expenditureauthorization 资本支出核准   []D&bYpv  
  C (97)capital expenditure control 资本支出控制   bUs0 M0y  
  C (98)capital expenditure proposal资本支出申请   k3~}7]O)  
  C (99)capital funding planning 资本基金筹集计划   @<,X0S  
  C (100)capital gain 资本收益   3Nl <p"=  
  C (101)capital investment appraisal资本投资评估   5b5x!do  
  C (102)capital maintenance 资本保全   +20G>y=+  
  C (103)capital resource planning 资本资源计划   ~cWAl,(B<F  
  C (104)capital surplus 资本盈余   #OZ>V3k  
  C (105)capital turnover 资本周转率   \ S_Ou   
  C (106)card 记录卡   rr/B= O7  
  C (107)cash 现金   ?} qttj  
  C (108)cash account 现金账户   A4Rug\p]  
  C (109)cash book 现金账薄   I) rCd/  
  C (110)cash cow 金牛产品   =NpYFKmMhV  
  C (111)cash flow 现金流量   u^&A W$  
  C (112)cash discounted 现金贴现   GXcJ< v  
  C (113)cash flow budget 现金流量预算   iyN:%ofh  
  C (114)cash flow statement 现金流量表   :X"?kK0V  
  C (115)cash ledger 现金分类账   xP_cQwm`1  
  C (116)cash limit 现金限额   MvuQz7M#d  
  C (117)CCA 现时成本会计   Qd)q([  
  C (118)center 中心   oVnvO iAc  
  C (119)changeover time 变更时间   "33Fv9C#bK  
  C (120)chartered entity 特许经济个体   C,wL0Yj[  
  C (121)cheque 支票   o\BOL3H  
  C (122)cheque register 支票登记薄   :1^LsLr5  
  C (123)coin analysis 零钱分类   5]~'_V  
  C (124)classification 分类   uyO/55;HO  
  C (125)clock card 工时卡   B{/R: Hm  
  C (126)code 代码   R$v[!A+:'  
  C (127)commitment accounting 承诺确认会计   i1UiNJh86  
  C (128)common cost 共同成本   !NIhx109q  
  C (129)company limited byguarantee 有限担保责任公司   s kv GU(G}  
C (130)company limited shares 股份有限公司   >q#rw  
  C (131)competitive position 竞争能力状况   @#<D ^"  
  C (132)concept 概念   5c9^-|-T  
  C (133)conglomerate 跨行业企业   *jLJcb*.Ap  
  C (134)consistency concept 一致性概念   AmvEf  
  C (135)consolidated accounts 合并报表   u6?Q3 bvI  
  C (136)consolidation accounting 合并会计   |<HPn4 ,X  
  C (137)consortium 财团   -O1>|y2rU  
  C (138)contingency plan 应急计划   ng[Ar`  
  C (139)contingent liabilities 或有负债   u$h 4lIl  
  C (140)continuous operation 连续生产   7z/|\D_{  
  C (141)contra 抵消   Az9?Ra;U  
  C (142)contract cost 合同成本   6RG)` bu  
  C (143)contract costing 合同成本计算   rTM}})81  
  C (144)contribution 贡献毛益   NYt&@Z}]  
  C (145)contribution centre 贡献中心   4Fa~Aog  
  C (146)contribution chart 贡献图   XQ#;Zs/l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :C7_Jp*Qv  
  C (148)contribution to salesration 贡献毛益对销售比率   grS:j+_M2m  
  C (149)control 控制   j-0z5|*KE  
  C (150)control account 控制帐户   Vl5`U'^qx  
  C (151)control limits 控制限度   bG7O  
  C (152)controllability concept 可控制概念   %u?>#  
  C (153)controllable cost 可控制成本   ;}7Rjl#  
  C (154)conversion cost 加工成本   I*%-cA%l  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   pyH:#5  
  C (156)corporate appraisal 公司评估   c*(bO3 b  
  C (157)corporate planning 公司计划   l-fi%Z7C  
  C (158)corporate social reporting 公司社会报告   ]}*R|1   
  C (159)corporation 股份公司   %;cddLQ\xY  
  C (160)cost 成本   D~biKrg?=  
  C (161)cost account 成本帐户   L E&RY[  
  C (162)cost accounting 成本会计   Jy^u?  
  C (163)cost accounting manual 成本手册   u0 P|0\  
  C (164)cost accounts calendar 成本报表的日历时间   +vvv[  
  C (165)cost adjustment 成本调整   R_(tjkT  
  C (166)cost allocation 成本分配   2n3W=dF  
  C (167)cost apportionment 成本分摊   }]e-{C}  
  C (168)cost attribution 成本归属   (gEBOol  
  C (169)cost audit 成本审计   c (J!~7  
  C (170)cost behaviour 成本性态   4h~iPn'Wl  
  C (171)cost benefit analysis 成本效益分析   rEv@Y D  
  C (172)cost center 成本中心   x%}^hiO<q  
  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