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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 :H$D-pbJ4  
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  1.audit   审计 `A)9   
  2.attestation   鉴证 ~R]E=/m|  
  3.credibility   可信赖程度 -BNlZgk-^  
  4.audit of financial statements 财务报表审计 $Wy7z^ t  
  5.agreed-upon procedures 执行商定程序 bN$!G9I!,  
  6.high levels of assurance 高水平保证 7R mL#f`  
  7.compilation 编制 N;A #3Ter  
  8.reliability 可靠性 ^IxT.g  
  9.relevance 相关性 _be*B+?2t  
  10.professional skepticism 职业谨慎 `MgR/@%hr  
  11.objectivity 客观性 6EhRCl  
  12. professional competence 专业胜任能力 iAX\F`  
  13.Senior/CPA-in-charge 项目经理 U n#7@8,  
  14.audit engagement letter 业务约定书 mN^92@eebC  
  15.recurring audit 连续审计 _XtLO- D  
  16.the client 委托人 "msCiqF{z  
  17.change CPA 更换注册会计 x+vNA J  
  18.the existing CPA 现任注册会计师 ={?}[E  
  19.the successor CPA 后任注册会计师 oAX-Sg-/$  
  20.the preceding CPA前任注册会计师 aXyu%<@k  
  21.issue the audit report 出具审计报告 BYEqTwhT&  
  22.expert 专家 M#JOX/  
  23.the board of directors 董事会 6u3DxFiTm  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :".:Wd  
  25.assess material misstatement risks评估重大错报风险 O~g _rcG  
  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  U&PAs e  
  27.a general knowledge of —— 初步了解―――的情况 _7YAF,@vT  
  28.a more knowledge of—— 进一步了解的情况 mf'N4y%  
  29.the prior year‘s working papers 以前年度工作底稿 2 *Uwp; 0  
  30.minutes of meeting 会议纪要 . *>LD  
  31.business risks 经营风险 c h<Fi%)  
  32.appropriateness 适当性 U`JzE"ps]  
  33.accounting estimate 会计估计 ~1pJQ)!zlq  
  34.management representations 管理层声明 PKR0y%Ar  
  35.going concern assumption 持续经营假设 a}a_&rf~Z  
  36.audit plan 审计计划 z12[vN   
  37.significant audit areas 重点审计领域 hi >Ii2T  
  38.error 错误 D>,]EE-  
  39.fraud舞弊 YH^_d3A;  
  40.modified or additional procedures 修改或追加审计程序 sJX/YGHt  
  41.misappropriation of assets 侵占资产 5M{N-L_eC  
  42.transactions without substance 虚假交易 !W/Og 5n  
  43.unusual pressures 异常压力 Phl't~k  
  44.the suspected noncompliance 涉嫌存在违法行为 p2PD';"  
  45.materialiy 重要性 FyYQ4ov0&o  
  46.exceed the materiality level 超过重要性水平 -Q;5A;sr2  
  47.approach the materiality level 接近重要性水平 R:B-4  
  48.an acceptably low level 可接受水平 $nQ; ++  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 fcb:LPk;  
  50.misstatements or omissions 错报或漏报 yw5MlZ4P=  
  51.aggregate 总计 sMli!u  
  52.subsequent events 期后事项 h[3N/yP  
  53.adjust the financial statements 调整财务报表 "uCx.Q9 ef  
  54.perform additional audit procedures 实施追加的审计程序 Ly\$?3 h  
  55.audit risk 审计风险 A\ze3fmV  
  56.detection risk 检查风险 3=) /-l  
  57.inappropriate audit opinion 不适当的审计意见 Z;XR%n8  
  58.material misstatement 重大的错报 (o{-1Dg)  
  59.tolerable misstatement 可容忍错报 {$>*~.Wu  
  60.the acceptable level of detection risk 可接受的检查风险 3mZX@h@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TQ" [2cY  
  62.simall business 小规模企业 m:/@DZ  
  63.accounting system 会计系统 6}IOUWLB@  
  64.test of control 控制测试 skdSK7 n  
  65.walk-through test 穿行测试 oo3ZYA  
  66.communication 沟通 N7%Jy?-+  
  67.flow chart 流程图 ^o"9f1s5  
  68.reperformance of internal control 重新执行 .t xgb  
  69.audit evidence 审计证据 p*W4^2(d  
  70.substantive procedures 实质性程序 >DQl&:-)t  
  71.assertions 认定 e}f!zA  
  72.esistence 存在 oScHmGFv  
  73.occurrence 发生 :D-d`OyjG>  
  74.completeness 完整性 g GN[AqR  
  75.rights and obligations 权利和义务 .%3bXK+F  
  76.valuation and allocation 计价和分摊 'Y6{89y  
  77.cutoff 截止 Vlce^\s;  
  78.accuracy 准确性 gPe*M =iF  
  79.classification 分类 tQ'E"u1  
  80.inspection 检查  ~MyP4x/  
  81.supervision of counting 监盘 29 u"\f a  
  82.observation 观察 #@Zz Bf  
  83.confirmation 函证 kX\t0'=]  
  84.computation 计算 qD hz|a#   
  85.analytical procedures 分析程序 dI-=0v-|  
  86.vouch 核对 s[h'W~  
  87.trace 追查 2#@S6zc  
  88.audit sampling 审计抽样 Pp:(PoH  
  89.error 误差 "Z }'u2%\m  
  90.expected error 预期误差 O9A.WSJ >}  
  91.population 总体 i5|A\Wv"  
  92.sampling risk 抽样风险 O\XN/R3  
  93.non- sampling risk 非抽样风险 u q:>g  
  94.sampling unit 抽样单位 =bZ>>-<  
  95.statistical sampling 统计抽样 ( E&}SI~  
  96.tolerable error 可容忍误差 ;_of'  
  97.the risk of under reliance 信赖不足风险 W )q^@6[d  
  98.the risk of over reliance 信赖过度风险 jr*A1y *  
  99.the risk of incorrect rejection 误拒风险 gx4`pH;B\  
  100. the risk of incorrect acceptance 误受风险 kE,~NG9P  
  101.working trial balance 试算平衡表  o9#  
  102.index and cross-referencing 索引和交叉索引 8~EDmg[  
  103.cash receipt 现金收入 %D\TLY  
  104.cash disbursement 现金支出 eek5Xm  
  105.bank statement 银行对账单 q*@7A6:FV>  
  106.bank reconciliation 银行存款余额调节表 9/{+,RpC  
  107.balance sheet date 资产负债表日 +G? 4Wc1  
  108.net realizable value 可变现净值 9X@y*;w<t  
  109.storeroom 仓库 '_g8fz 3  
  110.sale invoice 销售发票 XkCbdb  
  111.price list 价目表 D^04b< O<x  
  112.positive confirmation request 积极式询证函 @?3u|m |Z  
  113.negative confirmation request 消极式询证函 G#N h)ff  
  114.purchase requisition 请购单 -}MWA>an8  
  115.receiving report 验收报告 0DIaXdOdW+  
  116.gross margin 毛利 2hw3+ o6  
  117.manufacturing overhead 制造费用 Xl2Fgg}#  
  118.material requisition 领料单 oA"t`,3  
  119.inventory-taking 存货盘点 nC qUg_{D  
  120.bond certificate 债券 ^;<s"TJ(m)  
  121.stock certificate 股票 g/mVd;#o  
  122.audit report 审计报告 m!|u{<,R  
  123.entity 被审计单位 I^[R]Js  
  124.addressee of the audit report 审计报告的收件人 6WgGewn  
  125.unqualified opinion 无保留意见 T}$1<^NK  
  126.qualified opinion 保留意见 8K]fw{-$L  
  127.disclaimer of opinion 无法表示意见 ' ,a'r.HJH  
  128.adverse opinion 否定意见
Od>Ta_  
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A (1)ABC 作业基础成本计算   ,@/b7BVv  
  A (2)absorbed overhead 已吸收制造费用 +yVz ) X  
  A (3)absorption costing 吸收成本计算 PX(.bP2^Lq  
  A (4)account 账户,报表   Zu_m $Mx  
  A (5)accounting postulate 会计假设   uz&CUvos  
  A (6)accounting series release 会计公告文件   Dsm_T1X  
  A (7)accounting valuation 会计计价   oS/<)>\Gv  
  A (8)account sale 承销清单 IW Lv$bPZ/  
  A (9)accountability concept 经营责任概念   'vhgR2/  
  A (10)accountancy 会计职业   ?c+_}ja,  
  A (11)accountant 会计师   {uL<$;#i  
  A (12)accounting 会计   ?< #6=  
  A (13)agency cost 代理成本   R4_4FEo  
  A (14)accounting bases 会计基础   it ,i^32|  
  A (15)accounting manual 会计手册   &%>l9~F'~  
  A (16)accounting period 会计期间   9-Ikd>9  
  A (17)accounting policies 会计方针   z(:0@5  
  A (18)accounting rate of return 会计报酬率   FdKp@&O+1  
  A (19)accounting reference date 会计参照日   (%oZgvM  
  A (20)accounting reference period 会计参照期间   pOyM/L   
  A (21)accrual concept 应计概念   DCPK1ql  
  A (22)accrual expenses 应计费用   b guhx3s  
  A (23)acid test ration 速动比率(酸性测试比率)   }C}~)qaZv+  
  A (24)acquisition 购置   ]V6<h Psi  
  A (25)acquisition accounting 收购会计   ..Zuy|?w  
  A (26)activity based accounting 作业基础成本计算   \"V7O'S)&  
  A (27)adjusting events 调整事项   <[Q#}/$"  
  A (28)administrative expenses 行政管理费   T6Z2 #  
  A (29)advice note 发货通知   R KFz6t  
  A (30)amortization 摊销   %Fa/82:- "  
  A (31)analytical review 分析性检查   @rRBo:0%  
  A (32)annual equivalent cost 年度等量成本法   >O&(G0!N+}  
  A (33)annual report and accounts 年度报告和报表   8%_XJyg  
  A (34)appraisal cost 检验成本   Agl5[{]E  
  A (35)appropriation account 盈余分配账户   y{uRh>l  
  A (36)articles of association 公司章程细则   =IkQ;L&  
  A (37)assets 资产   54JZEc  
  A (38)assets cover 资产保障   (Vf&,b@U_  
  A (39)asset value per share 每股资产价值   f# ID:Ap3  
  A (40)associated company 联营公司   f h)Cz)  
  A (41)attainable standard 可达标准   |<\o%89AM  
sw[1T_S>  
 A (42)attributable profit 可归属利润   6m_Y%&   
  A (43)audit 审计   7Wmk"gp  
  A (44)audit report 审计报告   e-ljwCD  
  A (45)auditing standards 审计准则   X)e6Y{vO  
  A (46)authorized share capital 额定股本   U)=StpTT  
  A (47)available hours 可用小时   L Bb&av  
  A (48)avoidable costs 可避免成本 z\pT nteO  
  B (49)back-to-back loan 易币贷款   _UT>,c;h  
  B (50)backflush accounting 倒退成本计算   7 }4T)k(a  
  B (51)bad debts 坏帐   54_CewL1P]  
  B (52)bad debts ratio 坏帐比率   MG*#-<OV.  
  B (53)bank charges 银行手续费   ctTg-J2.  
  B (54)bank overdraft 银行透支   9.m_ 3"s  
  B (55)bank reconciliation 银行存款调节表   Sqed*  
  B (56)bank statement 银行对账单   $z1u>{  
  B (57)bankruptcy 破产   -N<s =  
  B (58)basis of apportionment 分摊基础   IiHl"2+/  
  B (59)batch 批量   AY5%<CWj8  
  B (60)batch costing 分批成本计算   _VMW-trG   
  B (61)beta factor B(市场)风险因素   %C" wUAY  
  B (62)bill 账单   t4GG@`  
  B (63)bill of exchange 汇票   5n"b$hMF  
  B (64)bill of landing 提单   ?SK1*; i  
  B (65)bill of materials 用料预计单   | #D3~au   
  B (66)bill payable 应付票据   Wrf('  
  B (67)bill receivable 应收票据   %`F6>J  
  B (68)bin card 存货记录卡   ;2(8&.  
  B (69)bonus 红利   a9j f7r1  
  B (70)book-keeping 薄记   E y1mlW  
  B (71)Boston classification 波士顿分类   %{!*)V\  
  B (72)breakeven chart 保本图   x~j>Lvw L  
  B (73)breakeven point 保本点   %E}f7GT 4  
  B (74)breaking-down time 复位时间   e[$=5U~c  
  B (75)budget 预算   1\z5[ _  
  B (76)budget center 预算中心   6{B$_Usg  
  B (77)budget cost allowance 预算成本折让   %"r3{Hs  
  B (78)budget manual 预算手册   dZFf /BXU  
  B (79)budget period 预算期间   8~YhT]R=  
  B (80)budgetary control 预算控制   jAB~XaT,  
  B (81)budgeted capacity 预算生产能力   wS-D"\4/  
  B (82)burden 制造费用   ]R32dI8N  
  B (83)business center 经营中心   z|^:1ov,  
  B (84)business entity 营业个体   $ jWe!]ASU  
  B (85)business unit 经营单位   wb~#=6Y  
 B (86)buy-out management 管理性购买产权   1//d68*"  
  B (87)by-product 副产品 &m&Z^ CA  
  C (88)called-up share capital 催缴股本   ,j>A[e&.  
  C (89)capacity 生产能力   {'C PLJ{R  
  C (90)capacity ratios 生产能力比率   pUutI|mt/  
  C (91)capital 资本   5,cq-`  
  C (92)capital assets pricing model资本资产计价模式   }enm#0Ha  
  C (93)capital commitment 承诺资本   ~~!iDF \  
  C (94)capital employed 已运用的资本   xa5^h]o   
  C (95)capital expenditure 资本支出   as=Z_a:0N  
  C (96)capital expenditureauthorization 资本支出核准   |=fa`8m G  
  C (97)capital expenditure control 资本支出控制   ,#W>E,UU  
  C (98)capital expenditure proposal资本支出申请   S+ gzl#r  
  C (99)capital funding planning 资本基金筹集计划   V]dzKNFi  
  C (100)capital gain 资本收益   XZde}zUWn  
  C (101)capital investment appraisal资本投资评估   Yj)H!Cp.xD  
  C (102)capital maintenance 资本保全   o *)>aw  
  C (103)capital resource planning 资本资源计划   1 41@$mMzE  
  C (104)capital surplus 资本盈余   P&@ 2DI3m  
  C (105)capital turnover 资本周转率   aMKi`EW  
  C (106)card 记录卡   o9& 1Ct  
  C (107)cash 现金   }iZO0C  
  C (108)cash account 现金账户   }c| )i,bL  
  C (109)cash book 现金账薄   .Y|5i^i9{  
  C (110)cash cow 金牛产品   J:LwO  
  C (111)cash flow 现金流量   wg?GEY  
  C (112)cash discounted 现金贴现   VN6h:-&iY  
  C (113)cash flow budget 现金流量预算   1ml>  
  C (114)cash flow statement 现金流量表   8 SFw|   
  C (115)cash ledger 现金分类账   (Qq;ySZ#  
  C (116)cash limit 现金限额   [hC-} 9  
  C (117)CCA 现时成本会计   V_+XZ+7Lx}  
  C (118)center 中心   fGS5{dti  
  C (119)changeover time 变更时间   i E p{  
  C (120)chartered entity 特许经济个体   KnK8\p88\  
  C (121)cheque 支票   :j feY  
  C (122)cheque register 支票登记薄   zt,pV \|  
  C (123)coin analysis 零钱分类   w 6FtDl$  
  C (124)classification 分类   Zpc R   
  C (125)clock card 工时卡   FbO\#p s  
  C (126)code 代码   s[6y|{&ze  
  C (127)commitment accounting 承诺确认会计   Ot,eAiaX  
  C (128)common cost 共同成本   sg0HYb%_E  
  C (129)company limited byguarantee 有限担保责任公司   zv/owK  
C (130)company limited shares 股份有限公司   o^HzE ;L}  
  C (131)competitive position 竞争能力状况   r0jhIE#  
  C (132)concept 概念   o&WKk5$  
  C (133)conglomerate 跨行业企业   kD1[6cJ!=.  
  C (134)consistency concept 一致性概念   <uq#smY  
  C (135)consolidated accounts 合并报表   86+nFk  
  C (136)consolidation accounting 合并会计   J; @g#h?  
  C (137)consortium 财团   {Aq2}sRl{  
  C (138)contingency plan 应急计划   /DLgE7iU%  
  C (139)contingent liabilities 或有负债   G_OLUuK?C  
  C (140)continuous operation 连续生产   vhsHyb  
  C (141)contra 抵消   a(cZ]`s]*  
  C (142)contract cost 合同成本   ~d5f]6#`  
  C (143)contract costing 合同成本计算   luLt~A3H$  
  C (144)contribution 贡献毛益   hHXT Sk2  
  C (145)contribution centre 贡献中心   SA3!a.*c  
  C (146)contribution chart 贡献图   3pQ^vbQ"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {jVEstP  
  C (148)contribution to salesration 贡献毛益对销售比率   ?mM6[\DFoT  
  C (149)control 控制   )S~ySiJ<U  
  C (150)control account 控制帐户   W[ZW=c  
  C (151)control limits 控制限度   Km/#\$|}  
  C (152)controllability concept 可控制概念   \M(#FS  
  C (153)controllable cost 可控制成本   *Y"j 0Yob  
  C (154)conversion cost 加工成本   0=g~ozEW&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V'n4iM  
  C (156)corporate appraisal 公司评估   jbrx)9Z+%  
  C (157)corporate planning 公司计划   (c3%rM m]  
  C (158)corporate social reporting 公司社会报告   o]gS=iLp  
  C (159)corporation 股份公司   Dx:2/"v  
  C (160)cost 成本   Wbra*LNU  
  C (161)cost account 成本帐户   qC|$0  
  C (162)cost accounting 成本会计   0{0A,;b  
  C (163)cost accounting manual 成本手册   Cx,)$!1  
  C (164)cost accounts calendar 成本报表的日历时间   QVEGd"WvvO  
  C (165)cost adjustment 成本调整   -`d9dJ dB  
  C (166)cost allocation 成本分配   Fqr}zR)  
  C (167)cost apportionment 成本分摊   ~:Pu Kx  
  C (168)cost attribution 成本归属   (A<'{J#5,  
  C (169)cost audit 成本审计   FEoH $.4  
  C (170)cost behaviour 成本性态   >S]_{pb  
  C (171)cost benefit analysis 成本效益分析   H6fR6Kr4j  
  C (172)cost center 成本中心   T][r'jWQ  
  C (173)cost driver 成本动因
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