论坛风格切换切换到宽版
  • 2069阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
E}9ldM=]s  
yKEFne8^  
注会《审计》英语常用词汇 otD?J= B  
yGG B  
.{ a2z*o  
  1.audit   审计 {WeXURp&nF  
  2.attestation   鉴证 ;;hyjFGq%  
  3.credibility   可信赖程度 }k0-?_Z=1  
  4.audit of financial statements 财务报表审计 eSNSnh]'  
  5.agreed-upon procedures 执行商定程序 n o+tVm|  
  6.high levels of assurance 高水平保证 lV6[d8P  
  7.compilation 编制  &Z!K]OSY  
  8.reliability 可靠性 u7P+^A97L_  
  9.relevance 相关性 2 RUR=%C  
  10.professional skepticism 职业谨慎 -Dxhq& }Y  
  11.objectivity 客观性 D8AIV K]  
  12. professional competence 专业胜任能力 yL x .#kx6  
  13.Senior/CPA-in-charge 项目经理 hdJwNmEA>  
  14.audit engagement letter 业务约定书 8{SU?MHQLE  
  15.recurring audit 连续审计 uE#,c\[8  
  16.the client 委托人 (e3Gs+;  
  17.change CPA 更换注册会计 *8.@aX3  
  18.the existing CPA 现任注册会计师 5vX 8mPR_  
  19.the successor CPA 后任注册会计师 @@3,+7%1  
  20.the preceding CPA前任注册会计师 & _/%2qs  
  21.issue the audit report 出具审计报告 apD=>O  
  22.expert 专家 Wo9psv7.  
  23.the board of directors 董事会 F0'A/T'ht  
  24.knowledge of the entity‘ s business 了解被审计单位情况 fCf#zV[  
  25.assess material misstatement risks评估重大错报风险 oA;Ty7s  
  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 795Jwv  
  27.a general knowledge of —— 初步了解―――的情况 ,o@~OTja*  
  28.a more knowledge of—— 进一步了解的情况 O0wCb  
  29.the prior year‘s working papers 以前年度工作底稿 v;]I^Kq  
  30.minutes of meeting 会议纪要 B5,QJ W*  
  31.business risks 经营风险 !H|82:`t+  
  32.appropriateness 适当性 YG 5Z8@kH  
  33.accounting estimate 会计估计  ;[KriW  
  34.management representations 管理层声明 [}ZPg3Y  
  35.going concern assumption 持续经营假设 o47 f  
  36.audit plan 审计计划 LX\*4[0%K  
  37.significant audit areas 重点审计领域 %:w% o$  
  38.error 错误 f UF;SqT  
  39.fraud舞弊 2iPmCG  
  40.modified or additional procedures 修改或追加审计程序 wL-ydMIx  
  41.misappropriation of assets 侵占资产 ,> (bt%b  
  42.transactions without substance 虚假交易 of'ZNQ/  
  43.unusual pressures 异常压力 |v$%V#Bo  
  44.the suspected noncompliance 涉嫌存在违法行为 Xm8Z+}i  
  45.materialiy 重要性 MO~~=]Y'  
  46.exceed the materiality level 超过重要性水平 }xf='lE  
  47.approach the materiality level 接近重要性水平 VqClM  
  48.an acceptably low level 可接受水平 ~S^X"8(U  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 lQdnL.w$.4  
  50.misstatements or omissions 错报或漏报 _D>as\dP  
  51.aggregate 总计 833 %H`jQc  
  52.subsequent events 期后事项 C](z#c~c  
  53.adjust the financial statements 调整财务报表 (lN ;xT`=  
  54.perform additional audit procedures 实施追加的审计程序 L`jB)wF /J  
  55.audit risk 审计风险 fys5-1@-p  
  56.detection risk 检查风险 7bonOt Y  
  57.inappropriate audit opinion 不适当的审计意见 s ~L fi.  
  58.material misstatement 重大的错报 h eE'S/  
  59.tolerable misstatement 可容忍错报 {}g %"mi#  
  60.the acceptable level of detection risk 可接受的检查风险 bvip bf[m<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %Ui{=920  
  62.simall business 小规模企业 3'[Rvy{  
  63.accounting system 会计系统 :T7 ?  
  64.test of control 控制测试 >,>;)B@J  
  65.walk-through test 穿行测试 cXk6e.Uz  
  66.communication 沟通 *|LbbRu  
  67.flow chart 流程图 &0+x2e)7g  
  68.reperformance of internal control 重新执行 6wb^*dD92  
  69.audit evidence 审计证据 }z%OnP  
  70.substantive procedures 实质性程序 ~5r=FF6  
  71.assertions 认定 <AI>8j6#B  
  72.esistence 存在 8"km_[JE e  
  73.occurrence 发生 GSz @rDGY  
  74.completeness 完整性 l_c^ .D  
  75.rights and obligations 权利和义务 3:[!t%Yb  
  76.valuation and allocation 计价和分摊 h_&4p= SQ  
  77.cutoff 截止 <I7(eh6d  
  78.accuracy 准确性 6kt]`H`cfJ  
  79.classification 分类 ,8c dXt   
  80.inspection 检查 zBk_-'z  
  81.supervision of counting 监盘 _m9~*  
  82.observation 观察 0).fBBNG  
  83.confirmation 函证 wv, GBZ-f  
  84.computation 计算 Lw>-7)  
  85.analytical procedures 分析程序 3yTQ  
  86.vouch 核对 -6rf( ER  
  87.trace 追查 N@Xg5huO  
  88.audit sampling 审计抽样 81g9ZV(4  
  89.error 误差 ;W7hc!  
  90.expected error 预期误差 g!1I21M1~  
  91.population 总体 >vlQ|/C  
  92.sampling risk 抽样风险 |x &Z~y  
  93.non- sampling risk 非抽样风险 YXF#c)#  
  94.sampling unit 抽样单位 sA/,+a M  
  95.statistical sampling 统计抽样 wL'oImE  
  96.tolerable error 可容忍误差 C _8j:Z&  
  97.the risk of under reliance 信赖不足风险 JAc@S20v\  
  98.the risk of over reliance 信赖过度风险 f%2%T'Q  
  99.the risk of incorrect rejection 误拒风险 DVObrL)znL  
  100. the risk of incorrect acceptance 误受风险 &&X$d!V  
  101.working trial balance 试算平衡表 q}>M& *  
  102.index and cross-referencing 索引和交叉索引 W`#gpi)7N  
  103.cash receipt 现金收入 MWM +hk1fs  
  104.cash disbursement 现金支出 &&;ex9  
  105.bank statement 银行对账单 jEUx q%BH  
  106.bank reconciliation 银行存款余额调节表 fO*)LPen.z  
  107.balance sheet date 资产负债表日 Q>kiVvc  
  108.net realizable value 可变现净值 c  Qld$  
  109.storeroom 仓库 A? e,U,  
  110.sale invoice 销售发票 cX2$kIs;  
  111.price list 价目表 Q"A_bdg5  
  112.positive confirmation request 积极式询证函 j7f5|^/x3  
  113.negative confirmation request 消极式询证函 r+o_t2_b*  
  114.purchase requisition 请购单 ('=Z }~  
  115.receiving report 验收报告 Z%#^xCz;w>  
  116.gross margin 毛利 F"I*-!o  
  117.manufacturing overhead 制造费用 GSP?X$E  
  118.material requisition 领料单 Q |%-9^  
  119.inventory-taking 存货盘点 OZ=Cp$  
  120.bond certificate 债券 ]a M-p@  
  121.stock certificate 股票 [O\9 9>  
  122.audit report 审计报告 "rsSW 3_  
  123.entity 被审计单位 B;V5x/  
  124.addressee of the audit report 审计报告的收件人 ^;+[8:Kb  
  125.unqualified opinion 无保留意见 vHS2q >  
  126.qualified opinion 保留意见 WVOoHH  
  127.disclaimer of opinion 无法表示意见 NddO*`8+)  
  128.adverse opinion 否定意见
sds}bo  
m~;B:LN<  
A (1)ABC 作业基础成本计算   <KX&zi<L)  
  A (2)absorbed overhead 已吸收制造费用 syR N4  
  A (3)absorption costing 吸收成本计算 SyAo, )j  
  A (4)account 账户,报表   88+ =F XG  
  A (5)accounting postulate 会计假设   L"^OdpOs  
  A (6)accounting series release 会计公告文件   E:)Cp  
  A (7)accounting valuation 会计计价   )9B:Y;>)  
  A (8)account sale 承销清单 b:1 L@8s;  
  A (9)accountability concept 经营责任概念   }-74 f  
  A (10)accountancy 会计职业   :> SLQ[1  
  A (11)accountant 会计师   E~qQai=]  
  A (12)accounting 会计   Jl d\8=  
  A (13)agency cost 代理成本   a fx'  
  A (14)accounting bases 会计基础   W!91tzs:  
  A (15)accounting manual 会计手册   [X<Pk  
  A (16)accounting period 会计期间   <[ZI.+_Wt  
  A (17)accounting policies 会计方针   n}JPYu  
  A (18)accounting rate of return 会计报酬率   FIS "Z(  
  A (19)accounting reference date 会计参照日   Vc _:*  
  A (20)accounting reference period 会计参照期间   A @2Bs 5F  
  A (21)accrual concept 应计概念   &))\2pl  
  A (22)accrual expenses 应计费用   vQgq]mA?  
  A (23)acid test ration 速动比率(酸性测试比率)   B$?^wo  
  A (24)acquisition 购置   , 5{$+  
  A (25)acquisition accounting 收购会计   FAw1o  
  A (26)activity based accounting 作业基础成本计算   {~_ Y _-  
  A (27)adjusting events 调整事项   &n>7Ir  
  A (28)administrative expenses 行政管理费   *C7F2o  
  A (29)advice note 发货通知   &iBNO,v  
  A (30)amortization 摊销   H:Y&OZ  
  A (31)analytical review 分析性检查   JRY_ nX  
  A (32)annual equivalent cost 年度等量成本法   FY4T(4#  
  A (33)annual report and accounts 年度报告和报表   :^#vxdIC?  
  A (34)appraisal cost 检验成本   _~&9*D$ {>  
  A (35)appropriation account 盈余分配账户   APq7 f8t  
  A (36)articles of association 公司章程细则   aCl A{  
  A (37)assets 资产   2"X~ju  
  A (38)assets cover 资产保障   `eR 7H>I  
  A (39)asset value per share 每股资产价值   o_$&XNC_  
  A (40)associated company 联营公司   )M:)y  
  A (41)attainable standard 可达标准   psUE!~9,  
uokc :D  
 A (42)attributable profit 可归属利润   "%@v++4y  
  A (43)audit 审计   mp1ttGUtM  
  A (44)audit report 审计报告   0%#\w*X8  
  A (45)auditing standards 审计准则   ykmv'a$-4  
  A (46)authorized share capital 额定股本   : G =FiC  
  A (47)available hours 可用小时   Jzex]_:1~  
  A (48)avoidable costs 可避免成本 sJU`u'w  
  B (49)back-to-back loan 易币贷款   ?aWx(dVQ  
  B (50)backflush accounting 倒退成本计算   0` 5e  
  B (51)bad debts 坏帐   T$mbk3P  
  B (52)bad debts ratio 坏帐比率   R5(T([w'  
  B (53)bank charges 银行手续费   >;9NtoE  
  B (54)bank overdraft 银行透支   l'"'o~MC  
  B (55)bank reconciliation 银行存款调节表   -[heV|$;  
  B (56)bank statement 银行对账单   ?\y%]1  
  B (57)bankruptcy 破产   Y3rt5\!  
  B (58)basis of apportionment 分摊基础   :kG)sw7  
  B (59)batch 批量   h/m6)m.D  
  B (60)batch costing 分批成本计算   Bm/YgQi  
  B (61)beta factor B(市场)风险因素   ] .mqxf  
  B (62)bill 账单   Z h'&-c_J  
  B (63)bill of exchange 汇票   *x(Jq?5O7X  
  B (64)bill of landing 提单   8@eOTzm  
  B (65)bill of materials 用料预计单   L;/n!k.A  
  B (66)bill payable 应付票据   # {PmNx%M  
  B (67)bill receivable 应收票据   E!mmLVa9  
  B (68)bin card 存货记录卡   rQr!R$t/[  
  B (69)bonus 红利   e fO jTA%  
  B (70)book-keeping 薄记   f~ U.a.Fb  
  B (71)Boston classification 波士顿分类   bRsTBp;R`I  
  B (72)breakeven chart 保本图   "#4dW7E  
  B (73)breakeven point 保本点   #ekM"p  
  B (74)breaking-down time 复位时间   N `$!p9r  
  B (75)budget 预算   (CE7j<j  
  B (76)budget center 预算中心   G;1?<3   
  B (77)budget cost allowance 预算成本折让   LW:1/w&pv  
  B (78)budget manual 预算手册   /+[63=fl  
  B (79)budget period 预算期间   :dwt 1>  
  B (80)budgetary control 预算控制   {x@|VuL=  
  B (81)budgeted capacity 预算生产能力   @~:8ye  
  B (82)burden 制造费用   Z^ar.boc  
  B (83)business center 经营中心   Or+p%K}-7  
  B (84)business entity 营业个体   {' 5qv@3  
  B (85)business unit 经营单位   i$uN4tVKT  
 B (86)buy-out management 管理性购买产权   ^3~e/PKM  
  B (87)by-product 副产品 .F2 :!h$  
  C (88)called-up share capital 催缴股本   caq} &A]C  
  C (89)capacity 生产能力   `JURQ:l)3^  
  C (90)capacity ratios 生产能力比率   46No %cSiG  
  C (91)capital 资本   5?u}#zO  
  C (92)capital assets pricing model资本资产计价模式   n}nEcXb  
  C (93)capital commitment 承诺资本   'i|rj W(  
  C (94)capital employed 已运用的资本   [hh/1[   
  C (95)capital expenditure 资本支出   Q8nId<\(  
  C (96)capital expenditureauthorization 资本支出核准   <02m%rhuW  
  C (97)capital expenditure control 资本支出控制   JAjku6  
  C (98)capital expenditure proposal资本支出申请   bGmx7qt#  
  C (99)capital funding planning 资本基金筹集计划   C9~~O~7x  
  C (100)capital gain 资本收益   zT9JBMNE:  
  C (101)capital investment appraisal资本投资评估   >n*\bXf  
  C (102)capital maintenance 资本保全   Z-X?JA\&  
  C (103)capital resource planning 资本资源计划   PK2~fJB  
  C (104)capital surplus 资本盈余   \RG!@$i  
  C (105)capital turnover 资本周转率   I;MD>%[W,  
  C (106)card 记录卡   .~D>5 JnEk  
  C (107)cash 现金   (< c7<_-H  
  C (108)cash account 现金账户   anN#5j t  
  C (109)cash book 现金账薄   s8mr''  
  C (110)cash cow 金牛产品   $l[Rh1z`;+  
  C (111)cash flow 现金流量   A\sI<WrH  
  C (112)cash discounted 现金贴现   ~r*P]*51x  
  C (113)cash flow budget 现金流量预算   &^.57]  
  C (114)cash flow statement 现金流量表   nk=$B (h  
  C (115)cash ledger 现金分类账   AMCyj`Ur  
  C (116)cash limit 现金限额   [(mlv42"  
  C (117)CCA 现时成本会计   F -gE<<  
  C (118)center 中心   svhI3"r  
  C (119)changeover time 变更时间   <V&5P3)d9  
  C (120)chartered entity 特许经济个体   p( LZ)7/  
  C (121)cheque 支票   }JgYCsF/f  
  C (122)cheque register 支票登记薄   5/0j}_pP  
  C (123)coin analysis 零钱分类   +9A\HQ |22  
  C (124)classification 分类   z j{s}*  
  C (125)clock card 工时卡   UQ?%|y*Kc  
  C (126)code 代码   c-4STPNQi  
  C (127)commitment accounting 承诺确认会计   ,<Kx{+ [h  
  C (128)common cost 共同成本   t ?eH'*>  
  C (129)company limited byguarantee 有限担保责任公司   j}JZ  
C (130)company limited shares 股份有限公司   oF&l-DHp  
  C (131)competitive position 竞争能力状况   a2@c%i  
  C (132)concept 概念   Dm0a.J v  
  C (133)conglomerate 跨行业企业   <i. a pBH  
  C (134)consistency concept 一致性概念   YTaLjITG  
  C (135)consolidated accounts 合并报表   mTDVlw0dh  
  C (136)consolidation accounting 合并会计   KOSM]c\H  
  C (137)consortium 财团   o>]`ac0b}Y  
  C (138)contingency plan 应急计划   (P|pRVO  
  C (139)contingent liabilities 或有负债   nms8@[4-  
  C (140)continuous operation 连续生产   *f+: <=i  
  C (141)contra 抵消   r%]Qlt ~K  
  C (142)contract cost 合同成本   qSU| =  
  C (143)contract costing 合同成本计算    :$r ^_  
  C (144)contribution 贡献毛益   *ZCn8m:-+  
  C (145)contribution centre 贡献中心   &2.u%[gO[q  
  C (146)contribution chart 贡献图   X[$++p .  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q[4: xkU  
  C (148)contribution to salesration 贡献毛益对销售比率   S~OhtHwK  
  C (149)control 控制   3`.P'Fh(k  
  C (150)control account 控制帐户   qL /7^) (  
  C (151)control limits 控制限度   Hf gz02Z$  
  C (152)controllability concept 可控制概念   19e8  
  C (153)controllable cost 可控制成本   [U{UW4  
  C (154)conversion cost 加工成本   r?$ ?;%|C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fz_nsVD  
  C (156)corporate appraisal 公司评估   Fj p.T;  
  C (157)corporate planning 公司计划   Q / x8 #X  
  C (158)corporate social reporting 公司社会报告   N_C;&hJN$w  
  C (159)corporation 股份公司   (g!p>m!Z  
  C (160)cost 成本   B 9dt=j3j2  
  C (161)cost account 成本帐户   [5d2D,)  
  C (162)cost accounting 成本会计   `C E^2  
  C (163)cost accounting manual 成本手册   <'U]`L p  
  C (164)cost accounts calendar 成本报表的日历时间   z_|oCT!6  
  C (165)cost adjustment 成本调整    Ukz;0q  
  C (166)cost allocation 成本分配   ,El!fgL  
  C (167)cost apportionment 成本分摊   Q 9F)  
  C (168)cost attribution 成本归属   `TLzVB-j3  
  C (169)cost audit 成本审计   X@2-*so<  
  C (170)cost behaviour 成本性态   V&{MQWy  
  C (171)cost benefit analysis 成本效益分析   I27,mS+]  
  C (172)cost center 成本中心   ' I}: !Z  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个