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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 Fsq S)  
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  1.audit   审计 ryn)  
  2.attestation   鉴证 ?pF;{  
  3.credibility   可信赖程度 ]7u8m[@  
  4.audit of financial statements 财务报表审计 z ~VA#8>  
  5.agreed-upon procedures 执行商定程序 U.^)|IHW  
  6.high levels of assurance 高水平保证 v\MH;DW^Z  
  7.compilation 编制 HK[sHB&  
  8.reliability 可靠性 9C4l@ jrF  
  9.relevance 相关性 'Ux_X:,:;  
  10.professional skepticism 职业谨慎 -I_lCZ{Nbi  
  11.objectivity 客观性 D 1hKjB&  
  12. professional competence 专业胜任能力 O5=ggG  
  13.Senior/CPA-in-charge 项目经理 /p%K[)T(  
  14.audit engagement letter 业务约定书 ~AE034_N  
  15.recurring audit 连续审计 rf`Br\g8  
  16.the client 委托人 $&e(V6A@  
  17.change CPA 更换注册会计 D{l.WlA.  
  18.the existing CPA 现任注册会计师 pKH4?F  
  19.the successor CPA 后任注册会计师 j{;3+LCo*  
  20.the preceding CPA前任注册会计师 a <Ns C1   
  21.issue the audit report 出具审计报告 VUnEI oKM  
  22.expert 专家 %#] T.g  
  23.the board of directors 董事会 SY$%!! @R  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (%P* rl  
  25.assess material misstatement risks评估重大错报风险 Kq S 2  
  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 q!H 3JL  
  27.a general knowledge of —— 初步了解―――的情况 V.-?aXQ*  
  28.a more knowledge of—— 进一步了解的情况 |@@mq!>-  
  29.the prior year‘s working papers 以前年度工作底稿 yav)mO~QU6  
  30.minutes of meeting 会议纪要 O?2<rbx  
  31.business risks 经营风险 ]Z84w!z  
  32.appropriateness 适当性 )Xh_q3=  
  33.accounting estimate 会计估计  CMg83  
  34.management representations 管理层声明 "w'YZO]>  
  35.going concern assumption 持续经营假设 v:HgpZo+  
  36.audit plan 审计计划 mhVoz0%1X  
  37.significant audit areas 重点审计领域 R Nv<kw  
  38.error 错误 g-:)} 8d6  
  39.fraud舞弊 3=<iGX"z  
  40.modified or additional procedures 修改或追加审计程序 -E500F*b  
  41.misappropriation of assets 侵占资产 (jm.vL&5j  
  42.transactions without substance 虚假交易 Z~ ,.l  
  43.unusual pressures 异常压力 FSQ&J|O  
  44.the suspected noncompliance 涉嫌存在违法行为 c0qv11,:t  
  45.materialiy 重要性 xXx`a\i  
  46.exceed the materiality level 超过重要性水平 - dOT/%Ux  
  47.approach the materiality level 接近重要性水平 m+m6"yE#_  
  48.an acceptably low level 可接受水平 H3c=B /+  
  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 z1FbW&V  
  50.misstatements or omissions 错报或漏报 c==Oio("  
  51.aggregate 总计 N*SgP@Bt  
  52.subsequent events 期后事项  vV[dJ%  
  53.adjust the financial statements 调整财务报表 O\LW 8\M  
  54.perform additional audit procedures 实施追加的审计程序 z^Jl4V  
  55.audit risk 审计风险 3'"M31iA  
  56.detection risk 检查风险 (wlsn6h  
  57.inappropriate audit opinion 不适当的审计意见  g_>ZE  
  58.material misstatement 重大的错报 R|CY4G j  
  59.tolerable misstatement 可容忍错报 } g*-Ty  
  60.the acceptable level of detection risk 可接受的检查风险 @\D D|o67  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cyhD%sB[D9  
  62.simall business 小规模企业 n>E*g|a  
  63.accounting system 会计系统 'iVo,m[yKU  
  64.test of control 控制测试 Me}TW!GC  
  65.walk-through test 穿行测试 L@z !,r,  
  66.communication 沟通 7XDV=PQ[  
  67.flow chart 流程图 KyyG8;G%  
  68.reperformance of internal control 重新执行  q%k+x)  
  69.audit evidence 审计证据 VBX# !K1Q  
  70.substantive procedures 实质性程序 S[a5k;8GL  
  71.assertions 认定 X]yERaJ,i  
  72.esistence 存在 {a3kn\6H0  
  73.occurrence 发生 #8z,'~\  
  74.completeness 完整性 w}.'Tebu  
  75.rights and obligations 权利和义务 E~>6*_?  
  76.valuation and allocation 计价和分摊 VRX" @uCD  
  77.cutoff 截止 )R^Cqo'  
  78.accuracy 准确性 Lm wh`oOl  
  79.classification 分类 ]hj1.V+  
  80.inspection 检查 Y/S3)o  
  81.supervision of counting 监盘 B (1,Rq[  
  82.observation 观察 99!{[gOv  
  83.confirmation 函证 |\a:]SlH  
  84.computation 计算 Hk]BC  
  85.analytical procedures 分析程序 ^)q2\ YE;  
  86.vouch 核对 _=L;`~=C9e  
  87.trace 追查 gFT~\3j p=  
  88.audit sampling 审计抽样 A&P1M6Of  
  89.error 误差 lk +K+Ra/  
  90.expected error 预期误差 vs1Sh?O  
  91.population 总体 z}1 xy+  
  92.sampling risk 抽样风险 d# 3tQ*G/  
  93.non- sampling risk 非抽样风险 ,8I AhQa  
  94.sampling unit 抽样单位 eU koVr   
  95.statistical sampling 统计抽样 {F :v$ K  
  96.tolerable error 可容忍误差 ~RXpz-Ye  
  97.the risk of under reliance 信赖不足风险  M_1Tx  
  98.the risk of over reliance 信赖过度风险 DLYZsWA,  
  99.the risk of incorrect rejection 误拒风险 u- [t~-(a  
  100. the risk of incorrect acceptance 误受风险 olMO+-USP  
  101.working trial balance 试算平衡表 /Tj"Fl\h  
  102.index and cross-referencing 索引和交叉索引 Fd[h9 G  
  103.cash receipt 现金收入 yb{Q,Dz  
  104.cash disbursement 现金支出 O4/n!H Ob  
  105.bank statement 银行对账单 + |qfgi  
  106.bank reconciliation 银行存款余额调节表 g`OOVaB  
  107.balance sheet date 资产负债表日 c,q"}nE8w  
  108.net realizable value 可变现净值 e5ru:#P.p  
  109.storeroom 仓库 b#g {`E  
  110.sale invoice 销售发票 bw<w u}ED  
  111.price list 价目表 b;L>%;  
  112.positive confirmation request 积极式询证函 z9 w&uZzi  
  113.negative confirmation request 消极式询证函 jRG\C=&(x  
  114.purchase requisition 请购单 <s8? Z1  
  115.receiving report 验收报告 !&`\ LJ=j  
  116.gross margin 毛利 QP%kL *=8  
  117.manufacturing overhead 制造费用 YvruK: I  
  118.material requisition 领料单 P;[Y42\z |  
  119.inventory-taking 存货盘点 'yd@GQM&  
  120.bond certificate 债券 kV ,G,wo  
  121.stock certificate 股票 5w3ZUmjO  
  122.audit report 审计报告 KO|pJ3  
  123.entity 被审计单位 irsfJUr[V  
  124.addressee of the audit report 审计报告的收件人 h4anr7g{  
  125.unqualified opinion 无保留意见 3u*hT T  
  126.qualified opinion 保留意见 Mjj}E >&  
  127.disclaimer of opinion 无法表示意见 ( f,J_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Px?Ao0)Z,  
  A (2)absorbed overhead 已吸收制造费用 XocsSs  
  A (3)absorption costing 吸收成本计算 S9p?*  
  A (4)account 账户,报表   'e]HP-Y <  
  A (5)accounting postulate 会计假设   D#7_T KX  
  A (6)accounting series release 会计公告文件   jJVT_8J  
  A (7)accounting valuation 会计计价   i u1KRuaF[  
  A (8)account sale 承销清单 "#twY|wW  
  A (9)accountability concept 经营责任概念   rKzlK 'U  
  A (10)accountancy 会计职业   xP/OsaxN  
  A (11)accountant 会计师   C ]'g:93L  
  A (12)accounting 会计   gcg>Gjp  
  A (13)agency cost 代理成本   e3eVvl5]  
  A (14)accounting bases 会计基础   -@2' I++"@  
  A (15)accounting manual 会计手册   4TUtY:  
  A (16)accounting period 会计期间   A)hhnb0o  
  A (17)accounting policies 会计方针   |mxNUo-  
  A (18)accounting rate of return 会计报酬率   i-,D_   
  A (19)accounting reference date 会计参照日   K 3Yw8t2J  
  A (20)accounting reference period 会计参照期间   )'5<6Q.]  
  A (21)accrual concept 应计概念   5g``30:o  
  A (22)accrual expenses 应计费用   / Mo d=/e  
  A (23)acid test ration 速动比率(酸性测试比率)   +2DE/wE]e+  
  A (24)acquisition 购置   gF[6c`-s  
  A (25)acquisition accounting 收购会计   jJ a V  
  A (26)activity based accounting 作业基础成本计算   PK6*}y  
  A (27)adjusting events 调整事项   x _==Ss  
  A (28)administrative expenses 行政管理费   mX&xn2}qZ"  
  A (29)advice note 发货通知   Y{Da+  
  A (30)amortization 摊销   F>dwLbnb  
  A (31)analytical review 分析性检查   oYz!O]j;a  
  A (32)annual equivalent cost 年度等量成本法   6F`qi:a+  
  A (33)annual report and accounts 年度报告和报表   5vTv$ 2@  
  A (34)appraisal cost 检验成本   d/{Q t  
  A (35)appropriation account 盈余分配账户   ja[OcR-tX  
  A (36)articles of association 公司章程细则   |2)Sd[ q  
  A (37)assets 资产   dhHEE|vrz  
  A (38)assets cover 资产保障   b~_B [cf  
  A (39)asset value per share 每股资产价值   ( 0i'Nb"  
  A (40)associated company 联营公司   q2e]3{l3  
  A (41)attainable standard 可达标准   X JY5@I.  
qy_%~c87  
 A (42)attributable profit 可归属利润   5Yi Z-CQ>  
  A (43)audit 审计   H9RGU~q4s[  
  A (44)audit report 审计报告   k-"<{V  
  A (45)auditing standards 审计准则   akT|Y4KxD  
  A (46)authorized share capital 额定股本   pW\z\o/2  
  A (47)available hours 可用小时   =fl%8"%N&  
  A (48)avoidable costs 可避免成本 ll^DY hx}  
  B (49)back-to-back loan 易币贷款   vwKw?Z0%J  
  B (50)backflush accounting 倒退成本计算   v&fGCD\R  
  B (51)bad debts 坏帐   |q;Al z{  
  B (52)bad debts ratio 坏帐比率   &=6%>  
  B (53)bank charges 银行手续费   SIq1X'7  
  B (54)bank overdraft 银行透支   Sx8l<X  
  B (55)bank reconciliation 银行存款调节表   U98_M)-%&  
  B (56)bank statement 银行对账单   kMy<G8 s  
  B (57)bankruptcy 破产    tPA:_  
  B (58)basis of apportionment 分摊基础   =3*Jj`AV  
  B (59)batch 批量   .o}%~g<d  
  B (60)batch costing 分批成本计算   0[/vQ+O]2  
  B (61)beta factor B(市场)风险因素   Xo Y7/&&  
  B (62)bill 账单   R<_?W#$j  
  B (63)bill of exchange 汇票   d.`&0  
  B (64)bill of landing 提单   sAi&A9"*   
  B (65)bill of materials 用料预计单   lop uf/U0  
  B (66)bill payable 应付票据   iZQ\ m0Zc  
  B (67)bill receivable 应收票据   ~%s}S  
  B (68)bin card 存货记录卡   ASW4,%cl  
  B (69)bonus 红利   B7 HQR{t  
  B (70)book-keeping 薄记   nq' M?c#E  
  B (71)Boston classification 波士顿分类   XA1f' Kk  
  B (72)breakeven chart 保本图   zPVd(V~(T  
  B (73)breakeven point 保本点   &]< 3 ~6n  
  B (74)breaking-down time 复位时间   xP{-19s1]  
  B (75)budget 预算   xW>ySEf  
  B (76)budget center 预算中心   , /&Z3e  
  B (77)budget cost allowance 预算成本折让   ?; [ T  
  B (78)budget manual 预算手册   ]>D)#  
  B (79)budget period 预算期间   T~X41d\  
  B (80)budgetary control 预算控制   DLi?'K3t  
  B (81)budgeted capacity 预算生产能力   j0FW8!!-g  
  B (82)burden 制造费用   -`7$Qu 2  
  B (83)business center 经营中心   dQ9 ah  
  B (84)business entity 营业个体   d&jjWlHgEN  
  B (85)business unit 经营单位   rjUBLY1(  
 B (86)buy-out management 管理性购买产权   4T`&Sl  
  B (87)by-product 副产品 +K^h!d]  
  C (88)called-up share capital 催缴股本   _ h9o@  
  C (89)capacity 生产能力   L kBZlh_  
  C (90)capacity ratios 生产能力比率   FXahZW~Ol  
  C (91)capital 资本   T%(C-Quh  
  C (92)capital assets pricing model资本资产计价模式   QU T"z'  
  C (93)capital commitment 承诺资本   -[DWM2C$K4  
  C (94)capital employed 已运用的资本   A59gIp*>  
  C (95)capital expenditure 资本支出   ewnfeg1  
  C (96)capital expenditureauthorization 资本支出核准   /p)F>WR  
  C (97)capital expenditure control 资本支出控制   *N F$1  
  C (98)capital expenditure proposal资本支出申请   :.uk$j x  
  C (99)capital funding planning 资本基金筹集计划   aMTFW_w  
  C (100)capital gain 资本收益   C> X|VP |C  
  C (101)capital investment appraisal资本投资评估   k4{:9zL1#?  
  C (102)capital maintenance 资本保全   UTCzHh1  
  C (103)capital resource planning 资本资源计划   t> . Fl-  
  C (104)capital surplus 资本盈余   x<ax9{  
  C (105)capital turnover 资本周转率   y-B=W]E  
  C (106)card 记录卡   uWjU OJEe  
  C (107)cash 现金   ;`(R7X *3  
  C (108)cash account 现金账户   2z_2.0/3  
  C (109)cash book 现金账薄   $^_|j1 z#i  
  C (110)cash cow 金牛产品   bik*ZC?E  
  C (111)cash flow 现金流量   dMvp&M\\'  
  C (112)cash discounted 现金贴现   n ~,t QV  
  C (113)cash flow budget 现金流量预算   $`ztiVu3  
  C (114)cash flow statement 现金流量表   ? \m3~6y  
  C (115)cash ledger 现金分类账   8W+5)m.tp  
  C (116)cash limit 现金限额   #NNewzC<*  
  C (117)CCA 现时成本会计   qX#MV>1  
  C (118)center 中心   gU1#`r>[)  
  C (119)changeover time 变更时间   Y3',"  
  C (120)chartered entity 特许经济个体   |`O7nOM  
  C (121)cheque 支票   wLJ]&puwm  
  C (122)cheque register 支票登记薄   0$HmY2 Men  
  C (123)coin analysis 零钱分类    8=;k"  
  C (124)classification 分类   Br5o7(AE  
  C (125)clock card 工时卡   2.lgT|p  
  C (126)code 代码   '6-$Xq0^E  
  C (127)commitment accounting 承诺确认会计   YF[f Z  
  C (128)common cost 共同成本   +(?>-3_z  
  C (129)company limited byguarantee 有限担保责任公司   7G9 3,dJ  
C (130)company limited shares 股份有限公司   SVWIEH0?  
  C (131)competitive position 竞争能力状况   bw4oLu?  
  C (132)concept 概念   h#qN+qt}  
  C (133)conglomerate 跨行业企业    jz'<  
  C (134)consistency concept 一致性概念   u\1>gDI)|  
  C (135)consolidated accounts 合并报表   DN8}gl VxV  
  C (136)consolidation accounting 合并会计   z[nS$]u  
  C (137)consortium 财团   d=3'?l`  
  C (138)contingency plan 应急计划   Bh]!WMAw.  
  C (139)contingent liabilities 或有负债   OCV+h'  
  C (140)continuous operation 连续生产   ?j O 5 9n  
  C (141)contra 抵消   V[; M&=,"  
  C (142)contract cost 合同成本   %.HJK  
  C (143)contract costing 合同成本计算   Q2|p \rO  
  C (144)contribution 贡献毛益   K'5'}Lb5k  
  C (145)contribution centre 贡献中心   1(#;&:$`i  
  C (146)contribution chart 贡献图   aM=D84@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9X}I>  
  C (148)contribution to salesration 贡献毛益对销售比率   kkCZNQ~I  
  C (149)control 控制   x/fX`y|(}*  
  C (150)control account 控制帐户   .12aUXo(  
  C (151)control limits 控制限度   y 9l *m~  
  C (152)controllability concept 可控制概念   4QHS{tj  
  C (153)controllable cost 可控制成本   DcD{*t?x  
  C (154)conversion cost 加工成本   1zxq^BI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   h9s >LY  
  C (156)corporate appraisal 公司评估   g);^NAA  
  C (157)corporate planning 公司计划   EbY,N:LK  
  C (158)corporate social reporting 公司社会报告   Ms^dRe)  
  C (159)corporation 股份公司   =8{WZCW5  
  C (160)cost 成本   OE`X<h4r  
  C (161)cost account 成本帐户   /+]s.V.  
  C (162)cost accounting 成本会计   *OjKc s  
  C (163)cost accounting manual 成本手册   'lz "2@4{  
  C (164)cost accounts calendar 成本报表的日历时间   #qBr/+b  
  C (165)cost adjustment 成本调整   e [h8}F  
  C (166)cost allocation 成本分配   ~Bi_7 Q  
  C (167)cost apportionment 成本分摊   U7 @AC}.+  
  C (168)cost attribution 成本归属   N)2f7j4C &  
  C (169)cost audit 成本审计   -~{c u47_  
  C (170)cost behaviour 成本性态   .Ajz r8P  
  C (171)cost benefit analysis 成本效益分析   <Zb/  
  C (172)cost center 成本中心   p=Q0!!_r  
  C (173)cost driver 成本动因
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