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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 V ?3>hQtB  
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  1.audit   审计 (r`+q[  
  2.attestation   鉴证 h{.KPK\  
  3.credibility   可信赖程度 i ^sK+v  
  4.audit of financial statements 财务报表审计 ` =dD6r  
  5.agreed-upon procedures 执行商定程序 Ld? tVi  
  6.high levels of assurance 高水平保证 _:0<]<x?  
  7.compilation 编制 hN c;, 13  
  8.reliability 可靠性 > ZkcL7t9  
  9.relevance 相关性 }GsZ)\!$4  
  10.professional skepticism 职业谨慎 8rXq-V_u  
  11.objectivity 客观性 @``kt*+K+  
  12. professional competence 专业胜任能力 tx&>Eo  
  13.Senior/CPA-in-charge 项目经理 qf+jfc(Iby  
  14.audit engagement letter 业务约定书 mp0p#8txi  
  15.recurring audit 连续审计 ;6t>!2I>C  
  16.the client 委托人 F1R91V|  
  17.change CPA 更换注册会计 b$[_(QUw  
  18.the existing CPA 现任注册会计师 [y}/QPR  
  19.the successor CPA 后任注册会计师 ]R}#3(]1  
  20.the preceding CPA前任注册会计师 y#HD1SZ  
  21.issue the audit report 出具审计报告 j>eL&.d  
  22.expert 专家 jpyV52  
  23.the board of directors 董事会 &d`Umm]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 28SlFu?  
  25.assess material misstatement risks评估重大错报风险 wQ!~c2a<8  
  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 4 C[,S|J  
  27.a general knowledge of —— 初步了解―――的情况 ;|w & n  
  28.a more knowledge of—— 进一步了解的情况 - t4"BD  
  29.the prior year‘s working papers 以前年度工作底稿 [Z,A quCU(  
  30.minutes of meeting 会议纪要 SDiZOypS  
  31.business risks 经营风险 jM1_+Lm1  
  32.appropriateness 适当性 Xn"n5 =M  
  33.accounting estimate 会计估计 n0U^gsD4J  
  34.management representations 管理层声明 3{Ze>yFE  
  35.going concern assumption 持续经营假设 Y::fcMJr;Q  
  36.audit plan 审计计划 seHwn'Jn  
  37.significant audit areas 重点审计领域 YC&iH>jO3  
  38.error 错误 nX5*pTfjL3  
  39.fraud舞弊 Cd'P  
  40.modified or additional procedures 修改或追加审计程序 Yp 6;Y7^  
  41.misappropriation of assets 侵占资产 ^K@r!)We  
  42.transactions without substance 虚假交易 =t@m:  
  43.unusual pressures 异常压力 cL r? B;FS  
  44.the suspected noncompliance 涉嫌存在违法行为 Ms1G&NYP  
  45.materialiy 重要性 BGOI$,  
  46.exceed the materiality level 超过重要性水平 @[=*w`1  
  47.approach the materiality level 接近重要性水平 R|V <2  
  48.an acceptably low level 可接受水平 }K~JM1(26  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dr~MyQ  
  50.misstatements or omissions 错报或漏报 ><LIOFqsS  
  51.aggregate 总计 bw%1*;n)  
  52.subsequent events 期后事项 1GOa'bxm  
  53.adjust the financial statements 调整财务报表 |r}%AN6+  
  54.perform additional audit procedures 实施追加的审计程序 H xb{bF  
  55.audit risk 审计风险 *Q!b%DIa$  
  56.detection risk 检查风险 (n"  )  
  57.inappropriate audit opinion 不适当的审计意见 ~(aq3ngo.  
  58.material misstatement 重大的错报 6;n^/3*#  
  59.tolerable misstatement 可容忍错报 kUP[&/Lc  
  60.the acceptable level of detection risk 可接受的检查风险 pC8(>gV<h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W:(:hT6`j9  
  62.simall business 小规模企业 b cM#KA  
  63.accounting system 会计系统 nyQ FS  
  64.test of control 控制测试 1Dt"Rcn"4  
  65.walk-through test 穿行测试 |\QR9>  
  66.communication 沟通 + W@r p#  
  67.flow chart 流程图 &tWWb`  
  68.reperformance of internal control 重新执行 LvWU %?  
  69.audit evidence 审计证据 u:HKmP;  
  70.substantive procedures 实质性程序 07(E/A]  
  71.assertions 认定 /4_}wi\  
  72.esistence 存在 ljiq+tT  
  73.occurrence 发生 3BY/&'oX  
  74.completeness 完整性 n:wn(BC3  
  75.rights and obligations 权利和义务 GbP!l;a  
  76.valuation and allocation 计价和分摊 30DpIkf  
  77.cutoff 截止 * D AgcB  
  78.accuracy 准确性 K"}Dbr  
  79.classification 分类 v~jN,f*  
  80.inspection 检查 7]nPWz1%*  
  81.supervision of counting 监盘 M<ad>M  
  82.observation 观察 'Fonn  
  83.confirmation 函证 {_q2kk  
  84.computation 计算 T{)!>)  
  85.analytical procedures 分析程序 an5Ss@<4AA  
  86.vouch 核对 HhqqJEp0  
  87.trace 追查 #m$H'O[WG\  
  88.audit sampling 审计抽样 d\)v62 P  
  89.error 误差 aNq Vs|H  
  90.expected error 预期误差 c'G\AbUVjE  
  91.population 总体 ise@,[!  
  92.sampling risk 抽样风险 ..~{cU4Tt  
  93.non- sampling risk 非抽样风险 =x7ODBYW^  
  94.sampling unit 抽样单位 66|lQE&n  
  95.statistical sampling 统计抽样 5Q%#Z L/'  
  96.tolerable error 可容忍误差 Ys<wWfW  
  97.the risk of under reliance 信赖不足风险 |HG%o 3E]  
  98.the risk of over reliance 信赖过度风险 e<p$Op  
  99.the risk of incorrect rejection 误拒风险 l w%f Y{  
  100. the risk of incorrect acceptance 误受风险 :lE7v~!Z  
  101.working trial balance 试算平衡表 I* bj E '  
  102.index and cross-referencing 索引和交叉索引 'R'>`?Nh  
  103.cash receipt 现金收入 Z(<ul<?r  
  104.cash disbursement 现金支出 iEU(1?m2-  
  105.bank statement 银行对账单 M}nalr+#  
  106.bank reconciliation 银行存款余额调节表 %kcg#p+tE  
  107.balance sheet date 资产负债表日 PN'8"8`{  
  108.net realizable value 可变现净值 Xs!eV  
  109.storeroom 仓库 Y4{`?UM&h  
  110.sale invoice 销售发票 iF%q 6R  
  111.price list 价目表 zu^ AkMc  
  112.positive confirmation request 积极式询证函 >N,G@{FR  
  113.negative confirmation request 消极式询证函 kqyMrZ#  
  114.purchase requisition 请购单 `Ch6"= t  
  115.receiving report 验收报告 +]>a`~   
  116.gross margin 毛利 .H>Rqikj  
  117.manufacturing overhead 制造费用 K&X'^|en  
  118.material requisition 领料单 @"~\[z5  
  119.inventory-taking 存货盘点 S1B/ClKWq  
  120.bond certificate 债券 t]` 2f3UO  
  121.stock certificate 股票 h)<R#xw  
  122.audit report 审计报告 )8<X6  
  123.entity 被审计单位 a>kD G <.A  
  124.addressee of the audit report 审计报告的收件人 jqLyX  
  125.unqualified opinion 无保留意见 gSGe]  
  126.qualified opinion 保留意见 D~y]d  
  127.disclaimer of opinion 无法表示意见 2Z97Tq  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?UxY4m%R;  
  A (2)absorbed overhead 已吸收制造费用 x:bYd\ EJ[  
  A (3)absorption costing 吸收成本计算 O<E0L&4-&  
  A (4)account 账户,报表   uqyf3bK  
  A (5)accounting postulate 会计假设   ]SPB c  
  A (6)accounting series release 会计公告文件   4ku/3/ 6  
  A (7)accounting valuation 会计计价   e"2QV vB  
  A (8)account sale 承销清单 M ?3N  
  A (9)accountability concept 经营责任概念   ((5zwD  
  A (10)accountancy 会计职业   SH(kUL5  
  A (11)accountant 会计师   \%C[l  
  A (12)accounting 会计   .( J /*H  
  A (13)agency cost 代理成本   KF'M4P  
  A (14)accounting bases 会计基础   L,ra=SVF  
  A (15)accounting manual 会计手册   <-?B#  
  A (16)accounting period 会计期间   aE%VH ;?  
  A (17)accounting policies 会计方针   l<HRD  
  A (18)accounting rate of return 会计报酬率   ~h@tezF  
  A (19)accounting reference date 会计参照日   \ 1Bgs^  
  A (20)accounting reference period 会计参照期间   35>}$1?-6  
  A (21)accrual concept 应计概念   vq s~a7E-P  
  A (22)accrual expenses 应计费用   W"*R#:Q  
  A (23)acid test ration 速动比率(酸性测试比率)   ep?0@5D}]  
  A (24)acquisition 购置   %C)JmaQ{9  
  A (25)acquisition accounting 收购会计   d"78:+  
  A (26)activity based accounting 作业基础成本计算   HDEG/k/~m  
  A (27)adjusting events 调整事项   9,W-KM  
  A (28)administrative expenses 行政管理费   w=`z!x![/  
  A (29)advice note 发货通知   md`ToU  
  A (30)amortization 摊销   /OP*ARoC21  
  A (31)analytical review 分析性检查   H6I #Xj  
  A (32)annual equivalent cost 年度等量成本法   hG@ys5  
  A (33)annual report and accounts 年度报告和报表   g@2.A;N0  
  A (34)appraisal cost 检验成本   #SYWAcTkO}  
  A (35)appropriation account 盈余分配账户   lP e$AI  
  A (36)articles of association 公司章程细则   </X"*G't  
  A (37)assets 资产   2{CSH_"Z7  
  A (38)assets cover 资产保障   Wy4^mOv  
  A (39)asset value per share 每股资产价值   K[[k,W]qb  
  A (40)associated company 联营公司   !7 oy%{L  
  A (41)attainable standard 可达标准   vo$66A  
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 A (42)attributable profit 可归属利润   f*],j  
  A (43)audit 审计   Ic}o fBK  
  A (44)audit report 审计报告   k~#|8eLv  
  A (45)auditing standards 审计准则   5avO48;Vc  
  A (46)authorized share capital 额定股本   bw\=F_>L  
  A (47)available hours 可用小时   w#T,g9  
  A (48)avoidable costs 可避免成本 l:eNu}{&  
  B (49)back-to-back loan 易币贷款   HWhKX:`l  
  B (50)backflush accounting 倒退成本计算   0vp I#q  
  B (51)bad debts 坏帐    ?~.&Y  
  B (52)bad debts ratio 坏帐比率   ?nW#qy!R  
  B (53)bank charges 银行手续费   5B 7*Z  
  B (54)bank overdraft 银行透支   pG @iR*?  
  B (55)bank reconciliation 银行存款调节表   _zh5KP[{  
  B (56)bank statement 银行对账单   _w;+Jh  
  B (57)bankruptcy 破产   L_ mqC(vn  
  B (58)basis of apportionment 分摊基础   Bx- ,"Z \  
  B (59)batch 批量   Aa>gN  
  B (60)batch costing 分批成本计算   K]8wW;N4  
  B (61)beta factor B(市场)风险因素   f'OvG@  
  B (62)bill 账单   YZRB4T9  
  B (63)bill of exchange 汇票   P@YL.'KU)  
  B (64)bill of landing 提单   N| Pm|w*?  
  B (65)bill of materials 用料预计单   >UY_:cW4%m  
  B (66)bill payable 应付票据   TEyx((SK  
  B (67)bill receivable 应收票据   #@^w>D6W  
  B (68)bin card 存货记录卡   C-u/{CP  
  B (69)bonus 红利   ;6nZ  
  B (70)book-keeping 薄记   c)MR+'d\WO  
  B (71)Boston classification 波士顿分类   V1)P=?%(US  
  B (72)breakeven chart 保本图   /dt!J `:  
  B (73)breakeven point 保本点   DA)v3Nd  
  B (74)breaking-down time 复位时间   MuV0;K \  
  B (75)budget 预算   Ok~{@\  
  B (76)budget center 预算中心   q_y,j&  
  B (77)budget cost allowance 预算成本折让   JjLyV`DJ  
  B (78)budget manual 预算手册   Treh{s  
  B (79)budget period 预算期间   'S7@+kJ  
  B (80)budgetary control 预算控制   ^r*%BUU9]%  
  B (81)budgeted capacity 预算生产能力   3C=clB9<  
  B (82)burden 制造费用   h5rP]dbhXU  
  B (83)business center 经营中心   gvqd 1?0w  
  B (84)business entity 营业个体   ll\^9 4]Q  
  B (85)business unit 经营单位   9C}aX}`  
 B (86)buy-out management 管理性购买产权   ^FM9} t/U,  
  B (87)by-product 副产品 i `QK'=h[  
  C (88)called-up share capital 催缴股本   8='21@wrN  
  C (89)capacity 生产能力   t"/"Ge#a  
  C (90)capacity ratios 生产能力比率   )_*a7N!  
  C (91)capital 资本   C6UMc} 9h  
  C (92)capital assets pricing model资本资产计价模式   '0')6zW5s  
  C (93)capital commitment 承诺资本   KHecc/,,S  
  C (94)capital employed 已运用的资本   I.+)sB?5  
  C (95)capital expenditure 资本支出   8V|jL?a~  
  C (96)capital expenditureauthorization 资本支出核准   BX(d"z b<  
  C (97)capital expenditure control 资本支出控制   (GEi<\16[  
  C (98)capital expenditure proposal资本支出申请   QHs:=i~VH  
  C (99)capital funding planning 资本基金筹集计划   x*&&?nV Iz  
  C (100)capital gain 资本收益   'SU9NQS  
  C (101)capital investment appraisal资本投资评估   uxC   
  C (102)capital maintenance 资本保全   Kwl qi]~  
  C (103)capital resource planning 资本资源计划   R #3Q$   
  C (104)capital surplus 资本盈余   +yb$[E*  
  C (105)capital turnover 资本周转率   w}W@M,.^  
  C (106)card 记录卡   $wYuH9(  
  C (107)cash 现金   SXBQ  
  C (108)cash account 现金账户   3H'nRK},  
  C (109)cash book 现金账薄   dD^_^'i  
  C (110)cash cow 金牛产品   frmqBCVJ:  
  C (111)cash flow 现金流量   0^y@p&;/.  
  C (112)cash discounted 现金贴现   A2|o=mOH  
  C (113)cash flow budget 现金流量预算   1%hM8:)i_  
  C (114)cash flow statement 现金流量表   ra%R:xX  
  C (115)cash ledger 现金分类账   g)9JO6]  
  C (116)cash limit 现金限额   X}j'L&{F@  
  C (117)CCA 现时成本会计   N=Uc=I7C  
  C (118)center 中心   a\&(Ua  
  C (119)changeover time 变更时间   %kZ~xbY  
  C (120)chartered entity 特许经济个体   rX!+@>4_L  
  C (121)cheque 支票   c. TB8Ol  
  C (122)cheque register 支票登记薄   ? gA=39[j  
  C (123)coin analysis 零钱分类   F8S~wW=\w  
  C (124)classification 分类   *{.&R9#7U'  
  C (125)clock card 工时卡   y4/>Ol]  
  C (126)code 代码   PUE'Rr(Q  
  C (127)commitment accounting 承诺确认会计   (I7&8$Zl  
  C (128)common cost 共同成本   9xK4!~5V  
  C (129)company limited byguarantee 有限担保责任公司   }+{*, z  
C (130)company limited shares 股份有限公司   V5yxQb  
  C (131)competitive position 竞争能力状况   )&Kn (l)  
  C (132)concept 概念   )iEa2uJ  
  C (133)conglomerate 跨行业企业   MJ>Qq[0  
  C (134)consistency concept 一致性概念    Qh|-a@  
  C (135)consolidated accounts 合并报表   %Rd~|$@>x  
  C (136)consolidation accounting 合并会计   KkdG.c'  
  C (137)consortium 财团   ]Z.<c$  
  C (138)contingency plan 应急计划   y\)G7 (  
  C (139)contingent liabilities 或有负债   GP{$v:RG  
  C (140)continuous operation 连续生产   hy$MV3LP  
  C (141)contra 抵消   .*EOVo9S  
  C (142)contract cost 合同成本   "[Qb'9/Jc  
  C (143)contract costing 合同成本计算   QN5yBa!Wz  
  C (144)contribution 贡献毛益   { DEzuU  
  C (145)contribution centre 贡献中心   @ate49W  
  C (146)contribution chart 贡献图   X(r)Z\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [+;FV!M6  
  C (148)contribution to salesration 贡献毛益对销售比率   h/ LR+XX!  
  C (149)control 控制   Gut J_2f^9  
  C (150)control account 控制帐户   I~p8#<4#b  
  C (151)control limits 控制限度   z-KrQx2  
  C (152)controllability concept 可控制概念   jiA5oX^g  
  C (153)controllable cost 可控制成本   ;Cr_NP[8|j  
  C (154)conversion cost 加工成本   ,bZ"8Z"lss  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =2RhPD  
  C (156)corporate appraisal 公司评估   +A8=R%&b)[  
  C (157)corporate planning 公司计划   ^8?j~&u$F  
  C (158)corporate social reporting 公司社会报告   E8T"{ R80  
  C (159)corporation 股份公司   ,+ns {ppn  
  C (160)cost 成本   l zfD)TWb  
  C (161)cost account 成本帐户   _`bS[%CJ  
  C (162)cost accounting 成本会计   Bs+c2R  
  C (163)cost accounting manual 成本手册   Z?~gQ $  
  C (164)cost accounts calendar 成本报表的日历时间   N?qI pv/a.  
  C (165)cost adjustment 成本调整   Qq'i*Mh  
  C (166)cost allocation 成本分配   :DZLjC  
  C (167)cost apportionment 成本分摊   oupJJDpP  
  C (168)cost attribution 成本归属   Z:# .;wA  
  C (169)cost audit 成本审计   G$;>ueM  
  C (170)cost behaviour 成本性态   uY&=eQ_Cb  
  C (171)cost benefit analysis 成本效益分析   P$p@5 hl  
  C (172)cost center 成本中心   8A2if 9E3  
  C (173)cost driver 成本动因
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