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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 (Fgt#H(B  
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  1.audit   审计 #1bgV  
  2.attestation   鉴证 RLHe;-*b]I  
  3.credibility   可信赖程度 F5<{-{Ky  
  4.audit of financial statements 财务报表审计 V!U[N.&$  
  5.agreed-upon procedures 执行商定程序 >;3c; nf  
  6.high levels of assurance 高水平保证 b);}x1L.T  
  7.compilation 编制 D[#\Y+N  
  8.reliability 可靠性 ' qd")  
  9.relevance 相关性 l*m|b""].u  
  10.professional skepticism 职业谨慎 YKc{P"'/ |  
  11.objectivity 客观性 !Z'm@,+  
  12. professional competence 专业胜任能力 &s<  
  13.Senior/CPA-in-charge 项目经理 =W|Q0|U  
  14.audit engagement letter 业务约定书 "&+0jfLY+  
  15.recurring audit 连续审计 TQ2Tt "  
  16.the client 委托人 6~/H#8Kdn  
  17.change CPA 更换注册会计 oV!9B-<  
  18.the existing CPA 现任注册会计师 [1UqMkXtf  
  19.the successor CPA 后任注册会计师 anwn!Eqk"  
  20.the preceding CPA前任注册会计师 |B`tRq  
  21.issue the audit report 出具审计报告 (_08?cN  
  22.expert 专家 zn~m;0Xi  
  23.the board of directors 董事会 9,c>H6R7  
  24.knowledge of the entity‘ s business 了解被审计单位情况  Fszk?0T  
  25.assess material misstatement risks评估重大错报风险 5 UM[Iz  
  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 N+V-V-PVk  
  27.a general knowledge of —— 初步了解―――的情况 E37@BfpO3  
  28.a more knowledge of—— 进一步了解的情况 0Yjy  
  29.the prior year‘s working papers 以前年度工作底稿 5y'Yosy:  
  30.minutes of meeting 会议纪要 db XG?K][  
  31.business risks 经营风险 M#>GU<4"  
  32.appropriateness 适当性 3U`.:w`  
  33.accounting estimate 会计估计 ^9RBG#ud  
  34.management representations 管理层声明 C/Z"W@7#;  
  35.going concern assumption 持续经营假设  ~EM];i  
  36.audit plan 审计计划 a wK'XFk  
  37.significant audit areas 重点审计领域 nJya1AH;  
  38.error 错误 FS}z_G|4]  
  39.fraud舞弊 J?<L8;$s7  
  40.modified or additional procedures 修改或追加审计程序 2yZ6:U~  
  41.misappropriation of assets 侵占资产 s?E:]  
  42.transactions without substance 虚假交易 y b G)=0  
  43.unusual pressures 异常压力 F1=+<]!  
  44.the suspected noncompliance 涉嫌存在违法行为 GT.^u#r  
  45.materialiy 重要性 >g2B5KY  
  46.exceed the materiality level 超过重要性水平 W Q&<QVK  
  47.approach the materiality level 接近重要性水平 / fq6-;co+  
  48.an acceptably low level 可接受水平 ?:nZv< x  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;R!H\  
  50.misstatements or omissions 错报或漏报 p o`$^TB^+  
  51.aggregate 总计 A!kyga6F5  
  52.subsequent events 期后事项 |Q;o538  
  53.adjust the financial statements 调整财务报表 _2Z3?/ Y  
  54.perform additional audit procedures 实施追加的审计程序 Jq#Cn+zW  
  55.audit risk 审计风险 {\&"I|dpe  
  56.detection risk 检查风险 4Dia#1$:J  
  57.inappropriate audit opinion 不适当的审计意见 q': wSu u  
  58.material misstatement 重大的错报 @7=D]yu  
  59.tolerable misstatement 可容忍错报 20qVzXi  
  60.the acceptable level of detection risk 可接受的检查风险 #0D.37R+k  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }(K6 YL  
  62.simall business 小规模企业 o4;Nb|kk9+  
  63.accounting system 会计系统 NLl~/smMS  
  64.test of control 控制测试 "/?qT;<$)  
  65.walk-through test 穿行测试 .[fz x`  
  66.communication 沟通 J":9  
  67.flow chart 流程图 5uer [1A  
  68.reperformance of internal control 重新执行 wjJ1Psnx  
  69.audit evidence 审计证据 (O2HB-<rY  
  70.substantive procedures 实质性程序 m4wTg 8LJ  
  71.assertions 认定 e;5Lv9?C8  
  72.esistence 存在 NR&9:?  
  73.occurrence 发生 )1}g7:  
  74.completeness 完整性 He!!oKK>  
  75.rights and obligations 权利和义务 ,`zRlkX  
  76.valuation and allocation 计价和分摊 QP%Fz#u`  
  77.cutoff 截止 )X;cS} yp  
  78.accuracy 准确性 B?y t%f1  
  79.classification 分类 N08n/u&cr,  
  80.inspection 检查 Ib8i#DV  
  81.supervision of counting 监盘 _%vqBr*   
  82.observation 观察 znO00qX  
  83.confirmation 函证 ; ,<J:%s  
  84.computation 计算 Ch9!AUiR  
  85.analytical procedures 分析程序 "D(8]EG=  
  86.vouch 核对 vCSB8R  
  87.trace 追查 5I1J)K;  
  88.audit sampling 审计抽样 Xb-c`k~_  
  89.error 误差 78CJ  
  90.expected error 预期误差 YB~t|m65  
  91.population 总体 ~<- ci  
  92.sampling risk 抽样风险 uyt-q|83=  
  93.non- sampling risk 非抽样风险 B"9hQb  
  94.sampling unit 抽样单位 ;sR6dT)  
  95.statistical sampling 统计抽样 F ssEs!#  
  96.tolerable error 可容忍误差 4F,Ql"ae(  
  97.the risk of under reliance 信赖不足风险 |p -R9A*>h  
  98.the risk of over reliance 信赖过度风险  7EP|X.  
  99.the risk of incorrect rejection 误拒风险 7E3SvC|M  
  100. the risk of incorrect acceptance 误受风险 4t Nvq  
  101.working trial balance 试算平衡表 }K80G~O2<  
  102.index and cross-referencing 索引和交叉索引 hdtnC29$  
  103.cash receipt 现金收入 ,/`E|eG1G  
  104.cash disbursement 现金支出 J.mewD!%z  
  105.bank statement 银行对账单 ]p&< nK,  
  106.bank reconciliation 银行存款余额调节表 T#G<?oF  
  107.balance sheet date 资产负债表日 ,&&M|,NQ&s  
  108.net realizable value 可变现净值 >2CusT2  
  109.storeroom 仓库 Tj21YK.mk  
  110.sale invoice 销售发票 j'Y"/<  
  111.price list 价目表 `XSc >  
  112.positive confirmation request 积极式询证函 cia-OVX  
  113.negative confirmation request 消极式询证函 Cz@FZb8  
  114.purchase requisition 请购单 B UQn+;be  
  115.receiving report 验收报告 f\);HJbg  
  116.gross margin 毛利 vk)0 n=  
  117.manufacturing overhead 制造费用 ?QSx8d  
  118.material requisition 领料单 |1+(Ny.%k  
  119.inventory-taking 存货盘点 4:Xj-l^D  
  120.bond certificate 债券 XMEK5Z9Dd  
  121.stock certificate 股票 |@ ZqwC=  
  122.audit report 审计报告 Bf:tal6 -M  
  123.entity 被审计单位 xR|eyeR  
  124.addressee of the audit report 审计报告的收件人 n!ZP?]FR  
  125.unqualified opinion 无保留意见 w"a 9'r  
  126.qualified opinion 保留意见 { w8 !K  
  127.disclaimer of opinion 无法表示意见 xw+<p  
  128.adverse opinion 否定意见
1Y"35)CR)  
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A (1)ABC 作业基础成本计算   G?-`>N-u  
  A (2)absorbed overhead 已吸收制造费用 ?D(FNd  
  A (3)absorption costing 吸收成本计算 EARfbb"SG7  
  A (4)account 账户,报表   2rO)qjiH  
  A (5)accounting postulate 会计假设   7mn,{2  
  A (6)accounting series release 会计公告文件   &#-|Yh/  
  A (7)accounting valuation 会计计价   a#Kmj 0  
  A (8)account sale 承销清单 GL 5^_`n  
  A (9)accountability concept 经营责任概念   'EL ||  
  A (10)accountancy 会计职业   KIKq9*  
  A (11)accountant 会计师   4aN+}TkH@G  
  A (12)accounting 会计   Qb?y@>-[  
  A (13)agency cost 代理成本   lj EB  
  A (14)accounting bases 会计基础   chO'Q+pw  
  A (15)accounting manual 会计手册   : _^0'ULP  
  A (16)accounting period 会计期间   a*6wSAA )  
  A (17)accounting policies 会计方针   ]PlY}VOY  
  A (18)accounting rate of return 会计报酬率   8K.s@<  
  A (19)accounting reference date 会计参照日   P(pd0,%i;a  
  A (20)accounting reference period 会计参照期间   U+.PuC[3  
  A (21)accrual concept 应计概念   }$|%/Y  
  A (22)accrual expenses 应计费用   ..jq[(;N  
  A (23)acid test ration 速动比率(酸性测试比率)   }O.LPQ0  
  A (24)acquisition 购置   N a. nA  
  A (25)acquisition accounting 收购会计   T/wM(pr'   
  A (26)activity based accounting 作业基础成本计算   v~V;+S= gz  
  A (27)adjusting events 调整事项   Gg}5$||^C  
  A (28)administrative expenses 行政管理费   NokXE  
  A (29)advice note 发货通知   JlC<MQ?  
  A (30)amortization 摊销   '!wPnYT@D  
  A (31)analytical review 分析性检查   %Lp2jyv.  
  A (32)annual equivalent cost 年度等量成本法   Ql~#((K  
  A (33)annual report and accounts 年度报告和报表   }c` ?0FQ  
  A (34)appraisal cost 检验成本   e(}oq"'z  
  A (35)appropriation account 盈余分配账户   :3a&Pb*PL  
  A (36)articles of association 公司章程细则   ;'=VrE6  
  A (37)assets 资产   e86Aqehle  
  A (38)assets cover 资产保障   *CeQY M  
  A (39)asset value per share 每股资产价值   OgEUq''  
  A (40)associated company 联营公司   7$+P|U  
  A (41)attainable standard 可达标准   m x3}m?WQ  
z}> 4,d  
 A (42)attributable profit 可归属利润   +P [88!  
  A (43)audit 审计    ]`zjRRd  
  A (44)audit report 审计报告   "H5&3sF2  
  A (45)auditing standards 审计准则   ATMc`z:5T  
  A (46)authorized share capital 额定股本   j7@!J7S  
  A (47)available hours 可用小时   cs K>iN  
  A (48)avoidable costs 可避免成本 7<EJo$-j  
  B (49)back-to-back loan 易币贷款   uQ:Qb|  
  B (50)backflush accounting 倒退成本计算   qs!>tw  
  B (51)bad debts 坏帐   OlEpid'Z  
  B (52)bad debts ratio 坏帐比率   5 R,la\!bQ  
  B (53)bank charges 银行手续费   f\h%; X  
  B (54)bank overdraft 银行透支   MxY50 ^}(  
  B (55)bank reconciliation 银行存款调节表   X$Q2m{dR  
  B (56)bank statement 银行对账单   H9%l?r5  
  B (57)bankruptcy 破产   tgO+*q 5B  
  B (58)basis of apportionment 分摊基础   cwu$TP A>  
  B (59)batch 批量   KU+( YF$1  
  B (60)batch costing 分批成本计算   y Dd=& T   
  B (61)beta factor B(市场)风险因素   "0|BoG  
  B (62)bill 账单   g9DG=\*A  
  B (63)bill of exchange 汇票   3hc#FmLr2b  
  B (64)bill of landing 提单   }US7 N w  
  B (65)bill of materials 用料预计单   ]ddHA  
  B (66)bill payable 应付票据   oz%h)#;  
  B (67)bill receivable 应收票据   7 ,$axvLw  
  B (68)bin card 存货记录卡   d4ic9u*D  
  B (69)bonus 红利   mYj f5  
  B (70)book-keeping 薄记   jo_o` j  
  B (71)Boston classification 波士顿分类   |xq} '.C  
  B (72)breakeven chart 保本图   J f_]Z  
  B (73)breakeven point 保本点   d2ohW|  
  B (74)breaking-down time 复位时间   d O+kPC  
  B (75)budget 预算   IK8%Q(.c  
  B (76)budget center 预算中心    G-2EQ.  
  B (77)budget cost allowance 预算成本折让   Ip>^O/}$1  
  B (78)budget manual 预算手册   PT mf  
  B (79)budget period 预算期间   2[.5oz`  
  B (80)budgetary control 预算控制   rW[SU:  
  B (81)budgeted capacity 预算生产能力   }W1^ t  
  B (82)burden 制造费用   e:qo_eSC^-  
  B (83)business center 经营中心   w]n 4KR4  
  B (84)business entity 营业个体   N].4"0Jv-D  
  B (85)business unit 经营单位   f](I.lm:  
 B (86)buy-out management 管理性购买产权   ]yo_wGiwY  
  B (87)by-product 副产品 (%i!%{!]  
  C (88)called-up share capital 催缴股本   >5c]aNcv  
  C (89)capacity 生产能力   w-lrnjs  
  C (90)capacity ratios 生产能力比率   O8gfiQqF&  
  C (91)capital 资本   HP;|'b  
  C (92)capital assets pricing model资本资产计价模式   9KXym }  
  C (93)capital commitment 承诺资本   YQ52~M0L  
  C (94)capital employed 已运用的资本   o5>/}wIf  
  C (95)capital expenditure 资本支出   *h2`^Z  
  C (96)capital expenditureauthorization 资本支出核准   #`vVg GZ&  
  C (97)capital expenditure control 资本支出控制   H;qJH1EdD  
  C (98)capital expenditure proposal资本支出申请   TNx_Rc}  
  C (99)capital funding planning 资本基金筹集计划   @Eo4U]-  
  C (100)capital gain 资本收益   3a%xn4P  
  C (101)capital investment appraisal资本投资评估   [ qiOd!  
  C (102)capital maintenance 资本保全   C}9Kx }q  
  C (103)capital resource planning 资本资源计划   @2u#93Y  
  C (104)capital surplus 资本盈余   B n{)|&;  
  C (105)capital turnover 资本周转率   rrAqI$6  
  C (106)card 记录卡   rmoJ =.'  
  C (107)cash 现金   #aa1<-&H  
  C (108)cash account 现金账户   MZ)T0|S_  
  C (109)cash book 现金账薄   O5O.><RP  
  C (110)cash cow 金牛产品   pOKeEW<q  
  C (111)cash flow 现金流量   .`Sw,XL5  
  C (112)cash discounted 现金贴现   ANotUty;y  
  C (113)cash flow budget 现金流量预算    *=TYVM9  
  C (114)cash flow statement 现金流量表   <E SvvTf  
  C (115)cash ledger 现金分类账   |Hfl&3  
  C (116)cash limit 现金限额   0:. 6rp  
  C (117)CCA 现时成本会计   < iRWd  
  C (118)center 中心   n_J5 zQ J  
  C (119)changeover time 变更时间   ~zMDY F"&  
  C (120)chartered entity 特许经济个体    f -7S:,  
  C (121)cheque 支票   of= ql  
  C (122)cheque register 支票登记薄   X CzXS.  
  C (123)coin analysis 零钱分类   bGu([VB  
  C (124)classification 分类   $5x]%1 R  
  C (125)clock card 工时卡   >d97l&W  
  C (126)code 代码   9l#gMFknI  
  C (127)commitment accounting 承诺确认会计   s0 47"Q  
  C (128)common cost 共同成本   .ots?Ns  
  C (129)company limited byguarantee 有限担保责任公司   e9lOk)`t  
C (130)company limited shares 股份有限公司   L $SMfx  
  C (131)competitive position 竞争能力状况   AxEc^Cof  
  C (132)concept 概念   * .o"ZVl  
  C (133)conglomerate 跨行业企业   pD[pTMG@$  
  C (134)consistency concept 一致性概念   ^( DL+r,  
  C (135)consolidated accounts 合并报表   G~(& 3  
  C (136)consolidation accounting 合并会计   =D5wqCT(Q  
  C (137)consortium 财团   lM$t!2pRB  
  C (138)contingency plan 应急计划   <W2ZoqaV  
  C (139)contingent liabilities 或有负债   L$kgK# T  
  C (140)continuous operation 连续生产   nn'Af,ko/  
  C (141)contra 抵消   ZL,6_L/  
  C (142)contract cost 合同成本   F*,5\s<  
  C (143)contract costing 合同成本计算   12-EDg/1  
  C (144)contribution 贡献毛益   @gEr+O1K(  
  C (145)contribution centre 贡献中心   ~pRs-  
  C (146)contribution chart 贡献图   :mP9^Do2;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W6i3Psjsw  
  C (148)contribution to salesration 贡献毛益对销售比率   6m@0;Ht  
  C (149)control 控制   bLco:-G1E1  
  C (150)control account 控制帐户   +X[8wUm|^  
  C (151)control limits 控制限度   WI {; #A  
  C (152)controllability concept 可控制概念   Ok,HD7  
  C (153)controllable cost 可控制成本   >e/ r2U  
  C (154)conversion cost 加工成本   KJX>DL 9\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y0}4WWV  
  C (156)corporate appraisal 公司评估   `6}Yqh))  
  C (157)corporate planning 公司计划   &}E:jt}  
  C (158)corporate social reporting 公司社会报告   .zIgbv s  
  C (159)corporation 股份公司   %0zS  
  C (160)cost 成本   l|7O)  
  C (161)cost account 成本帐户   14-]esSa  
  C (162)cost accounting 成本会计   ##GY<\",;  
  C (163)cost accounting manual 成本手册   !vVT]k [N  
  C (164)cost accounts calendar 成本报表的日历时间   03Ukw/D&  
  C (165)cost adjustment 成本调整   3e *-\TP-  
  C (166)cost allocation 成本分配   mqw 84u  
  C (167)cost apportionment 成本分摊   >uHb ^  
  C (168)cost attribution 成本归属   B$j' /e-Zk  
  C (169)cost audit 成本审计   Q vJZkGX  
  C (170)cost behaviour 成本性态   \?d TH:v/E  
  C (171)cost benefit analysis 成本效益分析   `,P >mp)uU  
  C (172)cost center 成本中心   q~M2:SN@X  
  C (173)cost driver 成本动因
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