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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 i@nRZ$K  
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  1.audit   审计 X^N6s"2  
  2.attestation   鉴证 8c-ys-"#  
  3.credibility   可信赖程度 Rf8Obk<  
  4.audit of financial statements 财务报表审计 En9J7es_  
  5.agreed-upon procedures 执行商定程序 7;q0'_G  
  6.high levels of assurance 高水平保证 s(3u\#P  
  7.compilation 编制 ygnZ9ikh<-  
  8.reliability 可靠性 \ YF@r7  
  9.relevance 相关性 m`-:j"]b$  
  10.professional skepticism 职业谨慎 <Hr<QiAK  
  11.objectivity 客观性 Ve%ua]qA  
  12. professional competence 专业胜任能力 Mb2a;s  
  13.Senior/CPA-in-charge 项目经理 8xAIn>,_  
  14.audit engagement letter 业务约定书 _ikKOU^8  
  15.recurring audit 连续审计 /B?wn=][  
  16.the client 委托人 ^6kl4:{idE  
  17.change CPA 更换注册会计 ]vz6DJs  
  18.the existing CPA 现任注册会计师 JseKqJ ?g  
  19.the successor CPA 后任注册会计师 en'[_43  
  20.the preceding CPA前任注册会计师 lqOpADLS3  
  21.issue the audit report 出具审计报告 xIm2t~io  
  22.expert 专家 iXo; e  
  23.the board of directors 董事会 *W\3cS  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y+Z+ Y)K  
  25.assess material misstatement risks评估重大错报风险 z3i`O La  
  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 ]rj~3du\  
  27.a general knowledge of —— 初步了解―――的情况 ?%~p@  
  28.a more knowledge of—— 进一步了解的情况 W`9{RZ'  
  29.the prior year‘s working papers 以前年度工作底稿 C;HEv q7  
  30.minutes of meeting 会议纪要 L;")C,CwQ  
  31.business risks 经营风险 wE.jf.q  
  32.appropriateness 适当性 q;nAq%  
  33.accounting estimate 会计估计 J' P:SC1  
  34.management representations 管理层声明 'XKfKv >;  
  35.going concern assumption 持续经营假设 eC"e v5v  
  36.audit plan 审计计划 6jc5B#  
  37.significant audit areas 重点审计领域 ASoBa&vX  
  38.error 错误 s3JzYDpy  
  39.fraud舞弊 :2c(.-[`  
  40.modified or additional procedures 修改或追加审计程序 ]I,&Bme  
  41.misappropriation of assets 侵占资产 J[?oV;O  
  42.transactions without substance 虚假交易 ;~:Z~8+{c  
  43.unusual pressures 异常压力 @4*eH\3  
  44.the suspected noncompliance 涉嫌存在违法行为 7=fN vES2  
  45.materialiy 重要性 ]@z!r2[  
  46.exceed the materiality level 超过重要性水平 jW8ad{  
  47.approach the materiality level 接近重要性水平 h\@X!Z,  
  48.an acceptably low level 可接受水平 Z1q<) O1QX  
  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 h/\ Zq  
  50.misstatements or omissions 错报或漏报 t=Rl`1 =(K  
  51.aggregate 总计 JJ )  
  52.subsequent events 期后事项 b*h:e.q  
  53.adjust the financial statements 调整财务报表 oe^JDb#  
  54.perform additional audit procedures 实施追加的审计程序 83V\O_7 j  
  55.audit risk 审计风险 h='&^1  
  56.detection risk 检查风险 &&<l}E  
  57.inappropriate audit opinion 不适当的审计意见 3n7>qZ.d  
  58.material misstatement 重大的错报 @*xP A  
  59.tolerable misstatement 可容忍错报 ',[AKXJ  
  60.the acceptable level of detection risk 可接受的检查风险 IxWi>8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,/p+#|>C=  
  62.simall business 小规模企业 7CR#\&h`  
  63.accounting system 会计系统 2<J2#}+ \  
  64.test of control 控制测试 "})OLa  
  65.walk-through test 穿行测试 _X?_|!;J  
  66.communication 沟通 j07 A>G-=  
  67.flow chart 流程图 Mj>Q V(L8t  
  68.reperformance of internal control 重新执行 j-J/yhWO&  
  69.audit evidence 审计证据 KS5a8'U  
  70.substantive procedures 实质性程序 Dj =$Q44  
  71.assertions 认定 R$u1\r1I  
  72.esistence 存在 )!AH0p  
  73.occurrence 发生 cy6YajOk7  
  74.completeness 完整性 :yJ#yad  
  75.rights and obligations 权利和义务 jt6_1^  
  76.valuation and allocation 计价和分摊 VSUWX1k4%  
  77.cutoff 截止 M<l<n$rYS  
  78.accuracy 准确性 RRy D<7s1  
  79.classification 分类 ;>ml@@Z  
  80.inspection 检查 E]vox~xK>  
  81.supervision of counting 监盘 bydI+pVMo  
  82.observation 观察 GJU(1%-  
  83.confirmation 函证 eW<NDI&b  
  84.computation 计算 J0&-UnJ  
  85.analytical procedures 分析程序 x76;wQ  
  86.vouch 核对 p<D@l2vt  
  87.trace 追查 wU'+4N".  
  88.audit sampling 审计抽样 /: -&b#+  
  89.error 误差 Y#9bM $x7  
  90.expected error 预期误差 GK6~~ ga=  
  91.population 总体 N@X6Z!EO  
  92.sampling risk 抽样风险 OD Ry  
  93.non- sampling risk 非抽样风险 >f&L7@  
  94.sampling unit 抽样单位 4yTgH0(T  
  95.statistical sampling 统计抽样 Ed0}$ b  
  96.tolerable error 可容忍误差 *@@dO_%6  
  97.the risk of under reliance 信赖不足风险 s4f{ziLp  
  98.the risk of over reliance 信赖过度风险 @>ys,dy  
  99.the risk of incorrect rejection 误拒风险 W"\`UzOLQ  
  100. the risk of incorrect acceptance 误受风险 1\lZ&KX$i  
  101.working trial balance 试算平衡表 iSOy p\E|  
  102.index and cross-referencing 索引和交叉索引 op-\|<i  
  103.cash receipt 现金收入 ^"iL|3d  
  104.cash disbursement 现金支出 (u@X5O(a  
  105.bank statement 银行对账单 @+Nf@LJ  
  106.bank reconciliation 银行存款余额调节表 "ig)7X+Wz|  
  107.balance sheet date 资产负债表日 b$ 8R  
  108.net realizable value 可变现净值 XLYGhM  
  109.storeroom 仓库 OqH3. @eK  
  110.sale invoice 销售发票 Hv' OO@z  
  111.price list 价目表 rR{KnM  
  112.positive confirmation request 积极式询证函 PD^ 6Ywn>s  
  113.negative confirmation request 消极式询证函 !H)!b#_  
  114.purchase requisition 请购单 NTK9`#SA  
  115.receiving report 验收报告 Y HS/|-  
  116.gross margin 毛利 ' qT\I8%  
  117.manufacturing overhead 制造费用 "Il) _Ui  
  118.material requisition 领料单 hH05 p!2  
  119.inventory-taking 存货盘点 GKUjtPu  
  120.bond certificate 债券 KT(v'KE 1  
  121.stock certificate 股票 ;ioF'ov  
  122.audit report 审计报告 vaVV 1  
  123.entity 被审计单位 &N/dxKZcc  
  124.addressee of the audit report 审计报告的收件人 lc [)Ev  
  125.unqualified opinion 无保留意见 5}5oj37x  
  126.qualified opinion 保留意见 XN\rq=  
  127.disclaimer of opinion 无法表示意见 rkdA4'66w  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y= 8SD7P'  
  A (2)absorbed overhead 已吸收制造费用 noB8*n0  
  A (3)absorption costing 吸收成本计算 Tk 'Pv  
  A (4)account 账户,报表   Bz%wV-  
  A (5)accounting postulate 会计假设   $Dv5TUKw  
  A (6)accounting series release 会计公告文件   OYmutq  
  A (7)accounting valuation 会计计价   ^, f^YL;  
  A (8)account sale 承销清单 g{>0Pa 1?C  
  A (9)accountability concept 经营责任概念   oRg ,oy  
  A (10)accountancy 会计职业   -i91nMi]  
  A (11)accountant 会计师   Y}C|4"V  
  A (12)accounting 会计   8y[Rwa  
  A (13)agency cost 代理成本   ,@M<O!%Cs  
  A (14)accounting bases 会计基础   ]j*uD317  
  A (15)accounting manual 会计手册    -V"W  
  A (16)accounting period 会计期间   4}*.0'Hz  
  A (17)accounting policies 会计方针   k`z]l;:  
  A (18)accounting rate of return 会计报酬率   &?xtmg<d  
  A (19)accounting reference date 会计参照日   0#m=76[b  
  A (20)accounting reference period 会计参照期间   Q TN24 q4  
  A (21)accrual concept 应计概念   v7hw%9(=  
  A (22)accrual expenses 应计费用   VT ~%);.#  
  A (23)acid test ration 速动比率(酸性测试比率)   '9Q#%E!*  
  A (24)acquisition 购置   Z?&ZgaSz  
  A (25)acquisition accounting 收购会计   ])?h ~  
  A (26)activity based accounting 作业基础成本计算    3U!=R-  
  A (27)adjusting events 调整事项   _sL;E<)y(  
  A (28)administrative expenses 行政管理费   7j#Ix$Ur  
  A (29)advice note 发货通知   f|/ ,eP$  
  A (30)amortization 摊销   7>0/$i#'Vl  
  A (31)analytical review 分析性检查   /Ah'KN|EN  
  A (32)annual equivalent cost 年度等量成本法   JnqP`kYbTE  
  A (33)annual report and accounts 年度报告和报表   :>H{?  
  A (34)appraisal cost 检验成本   COBjJ3  
  A (35)appropriation account 盈余分配账户   +o0yx U 7t  
  A (36)articles of association 公司章程细则   p"H /N_b4  
  A (37)assets 资产   hOFvM&$  
  A (38)assets cover 资产保障   }!|$;3t+c  
  A (39)asset value per share 每股资产价值   { utnbtmu  
  A (40)associated company 联营公司   @~5Fcfmm  
  A (41)attainable standard 可达标准   tWaGC xaE  
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 A (42)attributable profit 可归属利润   2#/sIu-L  
  A (43)audit 审计   <y7Hy&&y-  
  A (44)audit report 审计报告   [ `_sH\  
  A (45)auditing standards 审计准则   <*/Z>Z_c2  
  A (46)authorized share capital 额定股本   ,[dvs&-*  
  A (47)available hours 可用小时   XgeUS;qtta  
  A (48)avoidable costs 可避免成本 hKnV=Ha(  
  B (49)back-to-back loan 易币贷款   7*WO9R/  
  B (50)backflush accounting 倒退成本计算   . _Jypk8  
  B (51)bad debts 坏帐   7;r3Bxa Q  
  B (52)bad debts ratio 坏帐比率   ]n:R#55A  
  B (53)bank charges 银行手续费   O9ro{ k  
  B (54)bank overdraft 银行透支   0&\71txrzg  
  B (55)bank reconciliation 银行存款调节表   %t74*cX  
  B (56)bank statement 银行对账单   J{XRltI+  
  B (57)bankruptcy 破产   T@zp'6\H  
  B (58)basis of apportionment 分摊基础   fgF@ x  
  B (59)batch 批量   Y$./!lVY  
  B (60)batch costing 分批成本计算   D)S_ p&  
  B (61)beta factor B(市场)风险因素   VuK>lY &  
  B (62)bill 账单   *;F<Q!i&v  
  B (63)bill of exchange 汇票   GyFA1%(o  
  B (64)bill of landing 提单   Mdp'u$^!  
  B (65)bill of materials 用料预计单   ! u4eI0?R?  
  B (66)bill payable 应付票据   f%[xl6VE;  
  B (67)bill receivable 应收票据   *7L1SjZw  
  B (68)bin card 存货记录卡   x>A[~s"|N  
  B (69)bonus 红利   E2`9H-6e  
  B (70)book-keeping 薄记   t47;X}y f  
  B (71)Boston classification 波士顿分类   I,]q;lEMt  
  B (72)breakeven chart 保本图   (b"q(:5oX  
  B (73)breakeven point 保本点   4TiHh  
  B (74)breaking-down time 复位时间   pDhUD}1G  
  B (75)budget 预算   EF9Y=(0|  
  B (76)budget center 预算中心   mGF)Ot R  
  B (77)budget cost allowance 预算成本折让   |}X[Yg=FG  
  B (78)budget manual 预算手册   hm<:\(q  
  B (79)budget period 预算期间   EyBTja(4  
  B (80)budgetary control 预算控制   =k1sF3.V'c  
  B (81)budgeted capacity 预算生产能力   D C_k0V Bn  
  B (82)burden 制造费用   REsw=P!b  
  B (83)business center 经营中心   T+%P+  
  B (84)business entity 营业个体   N+ pCC  
  B (85)business unit 经营单位   tk:G6Bkid  
 B (86)buy-out management 管理性购买产权   wqzpFPk(  
  B (87)by-product 副产品 QWC C  
  C (88)called-up share capital 催缴股本   ) N\B C  
  C (89)capacity 生产能力   G}}Lp~  
  C (90)capacity ratios 生产能力比率   ]-;JHB5A_:  
  C (91)capital 资本   2nL*^hhh  
  C (92)capital assets pricing model资本资产计价模式   p&HO~J <w  
  C (93)capital commitment 承诺资本   6%wlz%Fp  
  C (94)capital employed 已运用的资本   -<" ;|v4  
  C (95)capital expenditure 资本支出   UDgX A  
  C (96)capital expenditureauthorization 资本支出核准   [O]rf+NZ(5  
  C (97)capital expenditure control 资本支出控制   w:=:D=xH2  
  C (98)capital expenditure proposal资本支出申请   ~HKzqGQy >  
  C (99)capital funding planning 资本基金筹集计划   I"KosSs  
  C (100)capital gain 资本收益   ?papk4w  
  C (101)capital investment appraisal资本投资评估   Np$ue }yr  
  C (102)capital maintenance 资本保全   :C={Z}t/F  
  C (103)capital resource planning 资本资源计划   3Jj&wHp]  
  C (104)capital surplus 资本盈余   3Lv5>[MnN  
  C (105)capital turnover 资本周转率   O+[s4]  
  C (106)card 记录卡   1/?K/gL  
  C (107)cash 现金   2j ]uB0  
  C (108)cash account 现金账户   TWfk r  
  C (109)cash book 现金账薄   ,,ML^ey  
  C (110)cash cow 金牛产品   9}a&:QTHR  
  C (111)cash flow 现金流量   *|;`Gp  
  C (112)cash discounted 现金贴现   Q DKY7"H  
  C (113)cash flow budget 现金流量预算   t7,$u-  
  C (114)cash flow statement 现金流量表   Gj[5e w?@  
  C (115)cash ledger 现金分类账   79h'sp6;  
  C (116)cash limit 现金限额   la^K|!|  
  C (117)CCA 现时成本会计   LE?sAN  
  C (118)center 中心   u?'J1\z  
  C (119)changeover time 变更时间   by,3A  
  C (120)chartered entity 特许经济个体   rQ&XHG>Q*  
  C (121)cheque 支票   -uhVw_qq#  
  C (122)cheque register 支票登记薄   sJ5#T iX  
  C (123)coin analysis 零钱分类   \H1t<B,  
  C (124)classification 分类   gebL6oc%  
  C (125)clock card 工时卡   {*<%6?  
  C (126)code 代码   0;4 YU%u  
  C (127)commitment accounting 承诺确认会计   d-8{}Q  
  C (128)common cost 共同成本   R+.kwq3CED  
  C (129)company limited byguarantee 有限担保责任公司   w")m]LV  
C (130)company limited shares 股份有限公司   VM;vLUu!e  
  C (131)competitive position 竞争能力状况   K=pG,[ChA  
  C (132)concept 概念   z2#k /3%o=  
  C (133)conglomerate 跨行业企业   :0bjPQj  
  C (134)consistency concept 一致性概念   'X ?Iho  
  C (135)consolidated accounts 合并报表   /1Ss |.  
  C (136)consolidation accounting 合并会计   jc,Q g2  
  C (137)consortium 财团   E;q+u[$  
  C (138)contingency plan 应急计划   Q"3gvIyc  
  C (139)contingent liabilities 或有负债   :X}Ie P  
  C (140)continuous operation 连续生产   ,)VAKrSg  
  C (141)contra 抵消   I<Mb /!TQ  
  C (142)contract cost 合同成本   lc]cs D  
  C (143)contract costing 合同成本计算   7c6- o"A  
  C (144)contribution 贡献毛益   ^)aj, U[  
  C (145)contribution centre 贡献中心   5s>>] .%  
  C (146)contribution chart 贡献图    %CUwD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f6PYB&<1  
  C (148)contribution to salesration 贡献毛益对销售比率   b.9[Vf_G  
  C (149)control 控制   #wkSru&LS  
  C (150)control account 控制帐户   b S'dXP  
  C (151)control limits 控制限度   ^SM5oK  
  C (152)controllability concept 可控制概念   UVW4KUxR  
  C (153)controllable cost 可控制成本   NW&2ca  
  C (154)conversion cost 加工成本   ]!s@FKC{;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K1&t>2=%  
  C (156)corporate appraisal 公司评估   #CW{y?=  
  C (157)corporate planning 公司计划   :Smyk.B2!  
  C (158)corporate social reporting 公司社会报告   [*5hx_4%B  
  C (159)corporation 股份公司   QB ;TQZ  
  C (160)cost 成本   @CoUFdbz  
  C (161)cost account 成本帐户   H;ujB \+  
  C (162)cost accounting 成本会计   m8+ EMBl  
  C (163)cost accounting manual 成本手册   &MB1'~Q,hq  
  C (164)cost accounts calendar 成本报表的日历时间   #nmh=G?\Sm  
  C (165)cost adjustment 成本调整   8>xd  
  C (166)cost allocation 成本分配   jzwHb'4B3  
  C (167)cost apportionment 成本分摊   +x ~p&,w?  
  C (168)cost attribution 成本归属   7I;0 %sVQ{  
  C (169)cost audit 成本审计   0WyOORuK  
  C (170)cost behaviour 成本性态   Tr;&bX5]H  
  C (171)cost benefit analysis 成本效益分析   nHU}OGzW  
  C (172)cost center 成本中心   R38 \&F  
  C (173)cost driver 成本动因
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