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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 RSC-+c6 1  
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  1.audit   审计 #C^m>o~R  
  2.attestation   鉴证 ig{5 ]wZ(  
  3.credibility   可信赖程度 @@jdF-Utj;  
  4.audit of financial statements 财务报表审计 J^4k}  
  5.agreed-upon procedures 执行商定程序 @AOiZOH  
  6.high levels of assurance 高水平保证 D2bUSRrb  
  7.compilation 编制 6tg uy  
  8.reliability 可靠性  ~A/_\-  
  9.relevance 相关性 Ay]5GA!W+  
  10.professional skepticism 职业谨慎 ,e2va7}3  
  11.objectivity 客观性 7}k8-:a%  
  12. professional competence 专业胜任能力 s?Kn,6Y  
  13.Senior/CPA-in-charge 项目经理 "T|\  
  14.audit engagement letter 业务约定书 "L]_NS T  
  15.recurring audit 连续审计 .E&~]<  
  16.the client 委托人 @#apOoVW>  
  17.change CPA 更换注册会计 %L3]l  
  18.the existing CPA 现任注册会计师 +zsya4r  
  19.the successor CPA 后任注册会计师 HdM;c*K  
  20.the preceding CPA前任注册会计师 VM[8w`  
  21.issue the audit report 出具审计报告 ]_s]Q_+E  
  22.expert 专家 ,ME9<3 Ac  
  23.the board of directors 董事会 N" TD$NrK\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (&(f`c@I  
  25.assess material misstatement risks评估重大错报风险 N2>JG]G  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \+xsJbEV  
  27.a general knowledge of —— 初步了解―――的情况 7 <xxOY>y  
  28.a more knowledge of—— 进一步了解的情况 U{EW +>  
  29.the prior year‘s working papers 以前年度工作底稿 :9}*p@  
  30.minutes of meeting 会议纪要 Y{KJk'xN5W  
  31.business risks 经营风险 i(WWF#N 5  
  32.appropriateness 适当性 =>G A_  
  33.accounting estimate 会计估计 ,v"A}g0"  
  34.management representations 管理层声明 scdT/|(U$  
  35.going concern assumption 持续经营假设 m| Z)h{&  
  36.audit plan 审计计划 VZ8L9h<{"  
  37.significant audit areas 重点审计领域 jKzj Tn9{E  
  38.error 错误 H|Ems}b  
  39.fraud舞弊 XebCl{HHp  
  40.modified or additional procedures 修改或追加审计程序 F r~xN!  
  41.misappropriation of assets 侵占资产 wrbDb p1L  
  42.transactions without substance 虚假交易 X 6)LpMm  
  43.unusual pressures 异常压力 _bX)fnUu  
  44.the suspected noncompliance 涉嫌存在违法行为 VI?[8@*Z  
  45.materialiy 重要性 6{M.S}.^  
  46.exceed the materiality level 超过重要性水平 > L%%B-  
  47.approach the materiality level 接近重要性水平 L" o6)N  
  48.an acceptably low level 可接受水平 * XJSa  
  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 SZ_hGD0  
  50.misstatements or omissions 错报或漏报 <$ 5\^y,V  
  51.aggregate 总计 -8Ii QRS  
  52.subsequent events 期后事项 hXCDlCO  
  53.adjust the financial statements 调整财务报表 4P8:aZM  
  54.perform additional audit procedures 实施追加的审计程序 {T.VB~C  
  55.audit risk 审计风险 ,f$ RE6  
  56.detection risk 检查风险 C.@TX  
  57.inappropriate audit opinion 不适当的审计意见 1 !sYd@iD@  
  58.material misstatement 重大的错报 4Xz|HU?  
  59.tolerable misstatement 可容忍错报 c&Dy{B!  
  60.the acceptable level of detection risk 可接受的检查风险 7P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z1Wra-g  
  62.simall business 小规模企业 "ggq7cJ}_  
  63.accounting system 会计系统 KnuqU2< {  
  64.test of control 控制测试 OHU(?TBo  
  65.walk-through test 穿行测试 %]-tA,u  
  66.communication 沟通 e*tOXXY1  
  67.flow chart 流程图 %vW@_A~  
  68.reperformance of internal control 重新执行 {0?76|  
  69.audit evidence 审计证据 Q-\: u~  
  70.substantive procedures 实质性程序 ?IK[]=!  
  71.assertions 认定 d$!ibL#o  
  72.esistence 存在 fIu/*PFPVY  
  73.occurrence 发生 (j(6%U  
  74.completeness 完整性 J&Ah52  
  75.rights and obligations 权利和义务 ^Kn}{m/3Y  
  76.valuation and allocation 计价和分摊 +:b| I'S  
  77.cutoff 截止 ~sOAm  
  78.accuracy 准确性 (UCWSA7oc  
  79.classification 分类 % 74}H8q_z  
  80.inspection 检查 Z',pQ{rD  
  81.supervision of counting 监盘 =dPrG=A   
  82.observation 观察 um/iK}O  
  83.confirmation 函证 Ra/S46$  
  84.computation 计算 ./u3z|q1  
  85.analytical procedures 分析程序 q:fkF^>  
  86.vouch 核对 bi QDupTz  
  87.trace 追查 \j4TDCs_[  
  88.audit sampling 审计抽样 Ls( &.  
  89.error 误差 d;K,2  
  90.expected error 预期误差 {a(TT)d  
  91.population 总体 q%nWBmPZ~y  
  92.sampling risk 抽样风险 zhS\|tI  
  93.non- sampling risk 非抽样风险 'Je;3"@  
  94.sampling unit 抽样单位 rAgb<D@,H  
  95.statistical sampling 统计抽样 >mz<=n  
  96.tolerable error 可容忍误差 O9bIo]B  
  97.the risk of under reliance 信赖不足风险 Z<`QDBN"4  
  98.the risk of over reliance 信赖过度风险 3{CXIS  
  99.the risk of incorrect rejection 误拒风险 ?e0ljx;  
  100. the risk of incorrect acceptance 误受风险 5-*/wKjLz  
  101.working trial balance 试算平衡表 3>ytpXUEGx  
  102.index and cross-referencing 索引和交叉索引 t\ ym4`"  
  103.cash receipt 现金收入 J%{>I   
  104.cash disbursement 现金支出 O.i.<VD7  
  105.bank statement 银行对账单 !Eu}ro.}  
  106.bank reconciliation 银行存款余额调节表  Hi#hf"V  
  107.balance sheet date 资产负债表日 Y f1?3 (0O  
  108.net realizable value 可变现净值 RK< uAiU  
  109.storeroom 仓库 ta %yQd7  
  110.sale invoice 销售发票 XsEDI?p2  
  111.price list 价目表 ) }(Po_  
  112.positive confirmation request 积极式询证函 S3$&}I <  
  113.negative confirmation request 消极式询证函 C h>r.OfP  
  114.purchase requisition 请购单 K9]L>Wj  
  115.receiving report 验收报告 tw,uV)xm  
  116.gross margin 毛利 \<TWy&2&  
  117.manufacturing overhead 制造费用 qf;x~1efC4  
  118.material requisition 领料单 XU_gvz  
  119.inventory-taking 存货盘点 h:xvnyaI  
  120.bond certificate 债券 @P@?KZ..v!  
  121.stock certificate 股票 @cukoLAn  
  122.audit report 审计报告 {{qu:(_g  
  123.entity 被审计单位 UyENzK<%u  
  124.addressee of the audit report 审计报告的收件人 Zcjh  
  125.unqualified opinion 无保留意见 4}`z^P<C  
  126.qualified opinion 保留意见 n&1q*  
  127.disclaimer of opinion 无法表示意见 %py3fzg  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }20~5 !  
  A (2)absorbed overhead 已吸收制造费用 1 8%+ Hy=  
  A (3)absorption costing 吸收成本计算 R.(PZCvS  
  A (4)account 账户,报表   %vUY|3G  
  A (5)accounting postulate 会计假设   ;Nk,bb K  
  A (6)accounting series release 会计公告文件   Q`kV| pjg  
  A (7)accounting valuation 会计计价   LGB}:;$AL  
  A (8)account sale 承销清单 zncKd{Q\tP  
  A (9)accountability concept 经营责任概念   _0}u0fk  
  A (10)accountancy 会计职业   AT%6K.  
  A (11)accountant 会计师   *O_>3Hgl  
  A (12)accounting 会计   5/8=Do](  
  A (13)agency cost 代理成本   $O 3.ex V  
  A (14)accounting bases 会计基础   &n9&k Em  
  A (15)accounting manual 会计手册   ^p)#;$6b  
  A (16)accounting period 会计期间   SP.k]@P  
  A (17)accounting policies 会计方针   C cPOK2  
  A (18)accounting rate of return 会计报酬率   jh(T?t$&  
  A (19)accounting reference date 会计参照日   K @RGvP  
  A (20)accounting reference period 会计参照期间   nr&bpA/  
  A (21)accrual concept 应计概念   r3  qKT  
  A (22)accrual expenses 应计费用   GXG 7P,p,  
  A (23)acid test ration 速动比率(酸性测试比率)   ml@;ngmp.  
  A (24)acquisition 购置   1_WP\@ O  
  A (25)acquisition accounting 收购会计   SSxp!E'  
  A (26)activity based accounting 作业基础成本计算   D6-R>"}  
  A (27)adjusting events 调整事项   ~[%_]/#&%z  
  A (28)administrative expenses 行政管理费   +-C.E  
  A (29)advice note 发货通知   )pSA|Qt N  
  A (30)amortization 摊销   x ]">  
  A (31)analytical review 分析性检查   'i',M+0>jC  
  A (32)annual equivalent cost 年度等量成本法   ":0u%E?s  
  A (33)annual report and accounts 年度报告和报表   {xx}xib3  
  A (34)appraisal cost 检验成本   }y Vx"e)  
  A (35)appropriation account 盈余分配账户   i\<S ;  
  A (36)articles of association 公司章程细则   ?Z2`8]-E  
  A (37)assets 资产   , # =TputM  
  A (38)assets cover 资产保障   zOd* >  
  A (39)asset value per share 每股资产价值   ~m_{&,CA.  
  A (40)associated company 联营公司   -0UR%R7q  
  A (41)attainable standard 可达标准   >$7x]f  
Y?TS,   
 A (42)attributable profit 可归属利润   )X?oBNsj  
  A (43)audit 审计   EB| iW2'  
  A (44)audit report 审计报告   r4pX4 7H  
  A (45)auditing standards 审计准则   T%% 0W J  
  A (46)authorized share capital 额定股本   `6)(Fk--"  
  A (47)available hours 可用小时   1Y87_o'd  
  A (48)avoidable costs 可避免成本 VwpC UW  
  B (49)back-to-back loan 易币贷款   Da615d  
  B (50)backflush accounting 倒退成本计算   ltf KqY-  
  B (51)bad debts 坏帐   fGb}V'x}r  
  B (52)bad debts ratio 坏帐比率   G<M0KU (  
  B (53)bank charges 银行手续费   .<zKBv  
  B (54)bank overdraft 银行透支   (P`=9+  
  B (55)bank reconciliation 银行存款调节表   :`e#I/,  
  B (56)bank statement 银行对账单   tPl 4'tW_  
  B (57)bankruptcy 破产   ulxfxfd  
  B (58)basis of apportionment 分摊基础   ?HJh;96B  
  B (59)batch 批量   S=ZZ[E_~S  
  B (60)batch costing 分批成本计算   9j|v D  
  B (61)beta factor B(市场)风险因素   a M9v  
  B (62)bill 账单   %ggf|\ -e  
  B (63)bill of exchange 汇票   h~7#$i  
  B (64)bill of landing 提单   VxBBZsZO~  
  B (65)bill of materials 用料预计单   /i3 JP}  
  B (66)bill payable 应付票据   *#'j0;2F  
  B (67)bill receivable 应收票据   ydyTDn  
  B (68)bin card 存货记录卡   GQ;0KIN  
  B (69)bonus 红利   ._^}M<o L  
  B (70)book-keeping 薄记   RI@\cJ\}  
  B (71)Boston classification 波士顿分类   +9w[/n^,G  
  B (72)breakeven chart 保本图   JD#x+~pb,8  
  B (73)breakeven point 保本点   RqgN<&g?  
  B (74)breaking-down time 复位时间   :a6LfPEAX  
  B (75)budget 预算   [K&%l]P7  
  B (76)budget center 预算中心   |]4!WBK  
  B (77)budget cost allowance 预算成本折让   \= v.$u"c  
  B (78)budget manual 预算手册   uR ?W|a  
  B (79)budget period 预算期间   d #1Y^3n  
  B (80)budgetary control 预算控制   gom!dB0J  
  B (81)budgeted capacity 预算生产能力   =SXdO)%2  
  B (82)burden 制造费用   J-hJqR*;K  
  B (83)business center 经营中心   6@s!J8!  
  B (84)business entity 营业个体   eCYPd-d  
  B (85)business unit 经营单位   HohCb4d o  
 B (86)buy-out management 管理性购买产权   +P^ ;7"H  
  B (87)by-product 副产品 k5I;Y:~`  
  C (88)called-up share capital 催缴股本   1Ng+mT  
  C (89)capacity 生产能力   c,4~zN8Ou  
  C (90)capacity ratios 生产能力比率   <Z]#vr q  
  C (91)capital 资本   <{isWEW9]3  
  C (92)capital assets pricing model资本资产计价模式   fZ$b8  
  C (93)capital commitment 承诺资本   q#tUDxf(|  
  C (94)capital employed 已运用的资本   bZ\R0[0  
  C (95)capital expenditure 资本支出   SXk.7bMV6  
  C (96)capital expenditureauthorization 资本支出核准   uZC=]Ieh  
  C (97)capital expenditure control 资本支出控制   v>_@D@pr  
  C (98)capital expenditure proposal资本支出申请   h m,{C  
  C (99)capital funding planning 资本基金筹集计划   :~otzI4%!  
  C (100)capital gain 资本收益   ob\-OMNs@  
  C (101)capital investment appraisal资本投资评估   A`n>9|R  
  C (102)capital maintenance 资本保全   'OsZD?W{  
  C (103)capital resource planning 资本资源计划   S@/{34,  
  C (104)capital surplus 资本盈余   _~z oMdT!  
  C (105)capital turnover 资本周转率   hq 3n&/  
  C (106)card 记录卡   @@AL@.*  
  C (107)cash 现金   |NuMDVd+s  
  C (108)cash account 现金账户   ISGw}#}]?  
  C (109)cash book 现金账薄   ; Z]Wj9iY  
  C (110)cash cow 金牛产品   2!{D~Gfl=  
  C (111)cash flow 现金流量   .xN<<+|_v'  
  C (112)cash discounted 现金贴现   3YHEH\60^  
  C (113)cash flow budget 现金流量预算   n93q8U6m/U  
  C (114)cash flow statement 现金流量表   8zp?WUb  
  C (115)cash ledger 现金分类账    >Uw:cq  
  C (116)cash limit 现金限额   AELj"=RA  
  C (117)CCA 现时成本会计   "'U^8NA2  
  C (118)center 中心   l =E 86"m  
  C (119)changeover time 变更时间   \N9=13W<lK  
  C (120)chartered entity 特许经济个体   F w 0m(7  
  C (121)cheque 支票   Ymz/:  
  C (122)cheque register 支票登记薄   {7o3wxsS  
  C (123)coin analysis 零钱分类   UxGu1a  
  C (124)classification 分类   C[L 5H  
  C (125)clock card 工时卡    [E1qv;   
  C (126)code 代码   ek][^^4o  
  C (127)commitment accounting 承诺确认会计   YO$Ig:a#  
  C (128)common cost 共同成本   duaF?\vv  
  C (129)company limited byguarantee 有限担保责任公司   9{u=  
C (130)company limited shares 股份有限公司   @G4Z  
  C (131)competitive position 竞争能力状况   KN}#8.'>3  
  C (132)concept 概念   csy6_q(  
  C (133)conglomerate 跨行业企业   ("8Hku?   
  C (134)consistency concept 一致性概念   rtj/&>  
  C (135)consolidated accounts 合并报表   W'C>Fn}lO?  
  C (136)consolidation accounting 合并会计   TTXF r  
  C (137)consortium 财团   wlXs/\es  
  C (138)contingency plan 应急计划   ^&qK\m_A  
  C (139)contingent liabilities 或有负债   t#^Cem<  
  C (140)continuous operation 连续生产   cYA:k  
  C (141)contra 抵消   =A'>1N  
  C (142)contract cost 合同成本   t%:7W[_s  
  C (143)contract costing 合同成本计算   g88k@<Y  
  C (144)contribution 贡献毛益   $|~ <6A{y  
  C (145)contribution centre 贡献中心   \D@j`o  
  C (146)contribution chart 贡献图   y!b2;- Dp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "*bLFORkq'  
  C (148)contribution to salesration 贡献毛益对销售比率   s<!A< +Sh  
  C (149)control 控制   |{#St-!-7  
  C (150)control account 控制帐户   ZFtx&vr P  
  C (151)control limits 控制限度   ~su>RolaX  
  C (152)controllability concept 可控制概念   Gdo w[x  
  C (153)controllable cost 可控制成本   }F>RI jj  
  C (154)conversion cost 加工成本   i]ZGq7YJ%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _}F& ^  
  C (156)corporate appraisal 公司评估   dcf,a<K\  
  C (157)corporate planning 公司计划   SY,ns*>1F  
  C (158)corporate social reporting 公司社会报告   "yu{b]AU  
  C (159)corporation 股份公司   Qw0k-t0=4  
  C (160)cost 成本   G<CD 4:V  
  C (161)cost account 成本帐户   d:'{h"M6  
  C (162)cost accounting 成本会计   Ichg,d-M-K  
  C (163)cost accounting manual 成本手册   9K$ x2U  
  C (164)cost accounts calendar 成本报表的日历时间   y4kn2Mw;  
  C (165)cost adjustment 成本调整   #(tdJ<HvC|  
  C (166)cost allocation 成本分配   Ae2N"%Ej  
  C (167)cost apportionment 成本分摊   =F \Xt "  
  C (168)cost attribution 成本归属   F@<cp ?dR  
  C (169)cost audit 成本审计   $n<1D -0!r  
  C (170)cost behaviour 成本性态   I#OZ:g^  
  C (171)cost benefit analysis 成本效益分析   1K/HVj+'.  
  C (172)cost center 成本中心   f&vMv.  
  C (173)cost driver 成本动因
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