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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 ^S$w,  
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  1.audit   审计 Np_6ZUaqz  
  2.attestation   鉴证 $yJfAR  
  3.credibility   可信赖程度 [-a  /]  
  4.audit of financial statements 财务报表审计 u?/]"4  
  5.agreed-upon procedures 执行商定程序 .<hv &t  
  6.high levels of assurance 高水平保证 Pw1H) <X  
  7.compilation 编制 UkQocZdZ  
  8.reliability 可靠性 ] UTP~2 N  
  9.relevance 相关性 a)b@en;v  
  10.professional skepticism 职业谨慎 ypVr"fWB  
  11.objectivity 客观性 2V 'Tt3  
  12. professional competence 专业胜任能力 !{\c`Z<#  
  13.Senior/CPA-in-charge 项目经理 U {v_0\ES  
  14.audit engagement letter 业务约定书 Hq8.O/Y"=  
  15.recurring audit 连续审计 IC~D?c0H:  
  16.the client 委托人 r&;AG@N/  
  17.change CPA 更换注册会计 ' 'N@ <|  
  18.the existing CPA 现任注册会计师 euK!JZ  
  19.the successor CPA 后任注册会计师 B[h9epU]K  
  20.the preceding CPA前任注册会计师 TA5M4r6  
  21.issue the audit report 出具审计报告 G&-h,"yo^  
  22.expert 专家 ,B><la87  
  23.the board of directors 董事会 k5M(Ve  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h#9)M  
  25.assess material misstatement risks评估重大错报风险 -B!pg7>'##  
  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 (reD  
  27.a general knowledge of —— 初步了解―――的情况 LA5rr}<K  
  28.a more knowledge of—— 进一步了解的情况 2(|V1]6D?  
  29.the prior year‘s working papers 以前年度工作底稿 ^&%?Q_]  
  30.minutes of meeting 会议纪要 4B]a8  
  31.business risks 经营风险 hJ :+*46  
  32.appropriateness 适当性 L2%P  
  33.accounting estimate 会计估计 x&wUPo{  
  34.management representations 管理层声明 @ck2j3J/  
  35.going concern assumption 持续经营假设 IA'AA|v  
  36.audit plan 审计计划 ^4:= b  
  37.significant audit areas 重点审计领域 ~x+w@4)a>  
  38.error 错误 xPv&(XZR  
  39.fraud舞弊 2UquN0  
  40.modified or additional procedures 修改或追加审计程序  $?YkgK  
  41.misappropriation of assets 侵占资产 ] $*cmk(Y  
  42.transactions without substance 虚假交易 ~qF9*{~!  
  43.unusual pressures 异常压力 E}u\{uY  
  44.the suspected noncompliance 涉嫌存在违法行为 %/y/ ,yd  
  45.materialiy 重要性 ORTM [cL  
  46.exceed the materiality level 超过重要性水平 '7^_$M3$\  
  47.approach the materiality level 接近重要性水平 FtXEudk  
  48.an acceptably low level 可接受水平 -rfO"D>  
  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 $) $sApB  
  50.misstatements or omissions 错报或漏报 E {MSi"  
  51.aggregate 总计 K!X8KPo  
  52.subsequent events 期后事项 sQvEUqy9  
  53.adjust the financial statements 调整财务报表 6S wHl_2%  
  54.perform additional audit procedures 实施追加的审计程序 y[vjqfdmU  
  55.audit risk 审计风险 |V& k1{V  
  56.detection risk 检查风险 +?p ;,Z%5  
  57.inappropriate audit opinion 不适当的审计意见 5`J. ic  
  58.material misstatement 重大的错报 ]_h"2|  
  59.tolerable misstatement 可容忍错报 / T@lHxX  
  60.the acceptable level of detection risk 可接受的检查风险 4ET P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +qdK]RR}  
  62.simall business 小规模企业 Q1rwTg\  
  63.accounting system 会计系统 Z.<B>MD8^  
  64.test of control 控制测试 k& 2I(2S  
  65.walk-through test 穿行测试 wJ}8y4O!N  
  66.communication 沟通 %K%z<R8  
  67.flow chart 流程图  2r[,w]  
  68.reperformance of internal control 重新执行 = FQH  
  69.audit evidence 审计证据 PHoW|K_e  
  70.substantive procedures 实质性程序 C>HU G  
  71.assertions 认定 wR KGJ  
  72.esistence 存在 CH2o[&  
  73.occurrence 发生 0|cQx VJb  
  74.completeness 完整性 R] dB Uu  
  75.rights and obligations 权利和义务 +MEWAW[}^  
  76.valuation and allocation 计价和分摊 S=o/n4@}  
  77.cutoff 截止 _%x|,vo`(  
  78.accuracy 准确性 `is6\RH  
  79.classification 分类 QwiC2}/  
  80.inspection 检查 ,70|I{,Km  
  81.supervision of counting 监盘 Y9C]-zEv  
  82.observation 观察 22GtTENd1h  
  83.confirmation 函证 e&:fzO<~I  
  84.computation 计算 k3Y>QN|q8  
  85.analytical procedures 分析程序 jooh`| `P  
  86.vouch 核对 |Q{l ]D  
  87.trace 追查 2c}kiqi{  
  88.audit sampling 审计抽样 sx9 N8T3n  
  89.error 误差 A;kB"Tx  
  90.expected error 预期误差 kAqk~.  
  91.population 总体 xKxWtZ0  
  92.sampling risk 抽样风险 (GZm+?  
  93.non- sampling risk 非抽样风险 ,}NG@JID  
  94.sampling unit 抽样单位 + }^  
  95.statistical sampling 统计抽样 Y$N|p{Z  
  96.tolerable error 可容忍误差 1{A 4_/R  
  97.the risk of under reliance 信赖不足风险 |(wx6H:  
  98.the risk of over reliance 信赖过度风险 } nQH P4'  
  99.the risk of incorrect rejection 误拒风险 iVFn t!  
  100. the risk of incorrect acceptance 误受风险 Si;e_a  
  101.working trial balance 试算平衡表 @sVBG']p  
  102.index and cross-referencing 索引和交叉索引 /%.K`BMN  
  103.cash receipt 现金收入 ;m\E9ple  
  104.cash disbursement 现金支出 0^;{b^!(  
  105.bank statement 银行对账单 /q]WV^H  
  106.bank reconciliation 银行存款余额调节表 cewQQ&  
  107.balance sheet date 资产负债表日 M+Dkn3bx  
  108.net realizable value 可变现净值 <)M?qkjb  
  109.storeroom 仓库 LnBkd:>}  
  110.sale invoice 销售发票 Tux~4W  
  111.price list 价目表 R (6Jvub"I  
  112.positive confirmation request 积极式询证函 TiH(HW|:  
  113.negative confirmation request 消极式询证函 zj8;ENhEI  
  114.purchase requisition 请购单 sR 5dC_  
  115.receiving report 验收报告 &fW;;>  
  116.gross margin 毛利 RVD=CX  
  117.manufacturing overhead 制造费用 BV<LIrAS  
  118.material requisition 领料单 p t<84CP  
  119.inventory-taking 存货盘点 #x'C  
  120.bond certificate 债券 -2f0CAh~  
  121.stock certificate 股票 5t0$nKah]  
  122.audit report 审计报告 0O[q6!&]  
  123.entity 被审计单位 0evG  
  124.addressee of the audit report 审计报告的收件人 $?0<rvGJ  
  125.unqualified opinion 无保留意见 @%RDw*L(  
  126.qualified opinion 保留意见 @~zhAU!  
  127.disclaimer of opinion 无法表示意见 '?#e$<uS-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b+hZ<U/  
  A (2)absorbed overhead 已吸收制造费用 ~fr1O`8  
  A (3)absorption costing 吸收成本计算 <;= X7l+  
  A (4)account 账户,报表   T1D7H~ \lG  
  A (5)accounting postulate 会计假设   )\t#e`3  
  A (6)accounting series release 会计公告文件   !DLIIKO78  
  A (7)accounting valuation 会计计价   yfYAA*S!z  
  A (8)account sale 承销清单 eqXW|,zUm  
  A (9)accountability concept 经营责任概念   $.v5G>- )3  
  A (10)accountancy 会计职业   ~?nPp$^  
  A (11)accountant 会计师    ~B/|#o2  
  A (12)accounting 会计   GX(p7ZgB2  
  A (13)agency cost 代理成本   cD7q;|+  
  A (14)accounting bases 会计基础   ;IwC`!(#  
  A (15)accounting manual 会计手册   pp/Cn4"w  
  A (16)accounting period 会计期间   -Ndd6O[ a5  
  A (17)accounting policies 会计方针   KWM.b"WnXr  
  A (18)accounting rate of return 会计报酬率   1#XMUbFc  
  A (19)accounting reference date 会计参照日   \\BblzGMR  
  A (20)accounting reference period 会计参照期间   {DAwkJvb]  
  A (21)accrual concept 应计概念   ZcIwyh(`  
  A (22)accrual expenses 应计费用   g (|p/%H  
  A (23)acid test ration 速动比率(酸性测试比率)   GT`:3L  
  A (24)acquisition 购置   =TU"B-*  
  A (25)acquisition accounting 收购会计    _8t{4C  
  A (26)activity based accounting 作业基础成本计算   <.~j:GbsE  
  A (27)adjusting events 调整事项   tXwnK[~x  
  A (28)administrative expenses 行政管理费   `}s)0 /}6  
  A (29)advice note 发货通知   . [*6W.X  
  A (30)amortization 摊销   "c=\?   
  A (31)analytical review 分析性检查   c!E+&5|n  
  A (32)annual equivalent cost 年度等量成本法   e>X&[\T  
  A (33)annual report and accounts 年度报告和报表   =f?|f  
  A (34)appraisal cost 检验成本   *S`& X Pj  
  A (35)appropriation account 盈余分配账户   'lg6<M%#[  
  A (36)articles of association 公司章程细则   fk;39$[  
  A (37)assets 资产   a'W-&j  
  A (38)assets cover 资产保障   enE8T3   
  A (39)asset value per share 每股资产价值   m8#+w0p)  
  A (40)associated company 联营公司   Lw1~$rZg  
  A (41)attainable standard 可达标准   x_AG=5OJX,  
pv;}Sv$ ]-  
 A (42)attributable profit 可归属利润   D<C ZhYJ  
  A (43)audit 审计   (hs [B4nV  
  A (44)audit report 审计报告   yLG`tU1  
  A (45)auditing standards 审计准则   HS>Z6|uLY  
  A (46)authorized share capital 额定股本   02SFFqm  
  A (47)available hours 可用小时   nu|;(ly  
  A (48)avoidable costs 可避免成本 d 6j'[  
  B (49)back-to-back loan 易币贷款   mi6<;N 2w|  
  B (50)backflush accounting 倒退成本计算   9^x'x@6  
  B (51)bad debts 坏帐   >@` D@_v  
  B (52)bad debts ratio 坏帐比率   Z[[ @O  
  B (53)bank charges 银行手续费   r^q@rL>   
  B (54)bank overdraft 银行透支   fMP$o3;  
  B (55)bank reconciliation 银行存款调节表   [r<lAS{ .  
  B (56)bank statement 银行对账单   BbnY9"  
  B (57)bankruptcy 破产   X70G@-w  
  B (58)basis of apportionment 分摊基础   d>VerZZU  
  B (59)batch 批量   u#ag|b/C:  
  B (60)batch costing 分批成本计算   oX8e}  
  B (61)beta factor B(市场)风险因素   mtvfG  
  B (62)bill 账单   v=RQ"iv8  
  B (63)bill of exchange 汇票   #0zMPh /U}  
  B (64)bill of landing 提单   3mIVNT@S9  
  B (65)bill of materials 用料预计单   BRhAL1  
  B (66)bill payable 应付票据   $&OoxC  
  B (67)bill receivable 应收票据   y?zNxk/p  
  B (68)bin card 存货记录卡   LhUrVydL  
  B (69)bonus 红利   8fY1~\G:\  
  B (70)book-keeping 薄记   W4Tuc:X5  
  B (71)Boston classification 波士顿分类   f4@>7K]9TA  
  B (72)breakeven chart 保本图   g/'CX}g`  
  B (73)breakeven point 保本点   NffZttN  
  B (74)breaking-down time 复位时间   Zx@/5!_n.  
  B (75)budget 预算   @rB!47!  
  B (76)budget center 预算中心   z GhJ  
  B (77)budget cost allowance 预算成本折让   E %FCOKw_  
  B (78)budget manual 预算手册   b%z4u0  
  B (79)budget period 预算期间   7`9J.L&,;  
  B (80)budgetary control 预算控制   R/VrBiw  
  B (81)budgeted capacity 预算生产能力   xxLD8?@e7  
  B (82)burden 制造费用   A (S=  
  B (83)business center 经营中心   *F42GiBZR  
  B (84)business entity 营业个体   A'^y+42jY  
  B (85)business unit 经营单位   K&0'@#bE\  
 B (86)buy-out management 管理性购买产权   k z"F4?,  
  B (87)by-product 副产品 B b_R~1 l  
  C (88)called-up share capital 催缴股本   5|._K(M  
  C (89)capacity 生产能力   -Jr6aai3+  
  C (90)capacity ratios 生产能力比率   hN=YC\l  
  C (91)capital 资本   wi-O}*O   
  C (92)capital assets pricing model资本资产计价模式   <x e=G]v  
  C (93)capital commitment 承诺资本   T:p,!?kc7  
  C (94)capital employed 已运用的资本   8q58H[/c  
  C (95)capital expenditure 资本支出   =87.6Ai  
  C (96)capital expenditureauthorization 资本支出核准   @8a1a3_F  
  C (97)capital expenditure control 资本支出控制   $d? N("L  
  C (98)capital expenditure proposal资本支出申请   G}<%%U D  
  C (99)capital funding planning 资本基金筹集计划   I<PKwT/?  
  C (100)capital gain 资本收益   V<A_c^unO  
  C (101)capital investment appraisal资本投资评估   tXDO@YH3S  
  C (102)capital maintenance 资本保全   ]k &Y )  
  C (103)capital resource planning 资本资源计划   ,1J+3ugp&  
  C (104)capital surplus 资本盈余   )FVW/{NF@q  
  C (105)capital turnover 资本周转率   w7GF,a  
  C (106)card 记录卡   F0 x5(lp Q  
  C (107)cash 现金   6EfGJq  
  C (108)cash account 现金账户   x;w&JS1 V  
  C (109)cash book 现金账薄   -L< ''2t  
  C (110)cash cow 金牛产品   nKPvAe(  
  C (111)cash flow 现金流量   Z \Qa6f!  
  C (112)cash discounted 现金贴现   Pp.qDkT  
  C (113)cash flow budget 现金流量预算   mVUDPMyZ  
  C (114)cash flow statement 现金流量表   G$FNofQx  
  C (115)cash ledger 现金分类账   7UM!<@9\  
  C (116)cash limit 现金限额   o_C j o  
  C (117)CCA 现时成本会计   ozv:$>v@"  
  C (118)center 中心   f7NK 0kuA  
  C (119)changeover time 变更时间   X-[_g!pV  
  C (120)chartered entity 特许经济个体   T"ors]eI  
  C (121)cheque 支票   s2s}5b3  
  C (122)cheque register 支票登记薄   TNs ;#Q  
  C (123)coin analysis 零钱分类   $C@v  
  C (124)classification 分类   H%2Y8}  
  C (125)clock card 工时卡   eTVI.B@p  
  C (126)code 代码   c@iP^;D  
  C (127)commitment accounting 承诺确认会计   H]>b<Cs  
  C (128)common cost 共同成本   2\ 3}y(  
  C (129)company limited byguarantee 有限担保责任公司   &a D ]_+b  
C (130)company limited shares 股份有限公司   u7R:7$H  
  C (131)competitive position 竞争能力状况   ETQ.A< v  
  C (132)concept 概念   l'h[wwEXm{  
  C (133)conglomerate 跨行业企业   :"BZK5{8  
  C (134)consistency concept 一致性概念   ( 5AgI7I,  
  C (135)consolidated accounts 合并报表   DSiI%_[Ud  
  C (136)consolidation accounting 合并会计   RDX".'`(=  
  C (137)consortium 财团   HivmKn`  
  C (138)contingency plan 应急计划   --Dd'  
  C (139)contingent liabilities 或有负债   e]N?{s   
  C (140)continuous operation 连续生产   ~b L^&o(W  
  C (141)contra 抵消   GR&T Z   
  C (142)contract cost 合同成本   G+Vlaa/7  
  C (143)contract costing 合同成本计算   eyPh^c]?`8  
  C (144)contribution 贡献毛益   I[b@U<\  
  C (145)contribution centre 贡献中心   ;yh}$)^9  
  C (146)contribution chart 贡献图   38(Cj~u=3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @mM])V  
  C (148)contribution to salesration 贡献毛益对销售比率   GMLDmTV  
  C (149)control 控制   )'\pa2  
  C (150)control account 控制帐户   ,":l >0P[  
  C (151)control limits 控制限度   )./pS~  
  C (152)controllability concept 可控制概念   Sw!/ I PO  
  C (153)controllable cost 可控制成本   _ElA\L4g%  
  C (154)conversion cost 加工成本   Ya$JX(aUe  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9D 2B8t"a  
  C (156)corporate appraisal 公司评估   =l%"Om*A  
  C (157)corporate planning 公司计划   GUUVE@Z  
  C (158)corporate social reporting 公司社会报告   zD8q(]: A  
  C (159)corporation 股份公司   I^'U_"vB  
  C (160)cost 成本    ^"Y5V5  
  C (161)cost account 成本帐户   -t28"jyj  
  C (162)cost accounting 成本会计   xxnMvL;  
  C (163)cost accounting manual 成本手册   JStT"*4j  
  C (164)cost accounts calendar 成本报表的日历时间   fG;(&Dx  
  C (165)cost adjustment 成本调整   ' k2Z$+  
  C (166)cost allocation 成本分配   JpuF6mQ  
  C (167)cost apportionment 成本分摊   ~ $I2{I#W  
  C (168)cost attribution 成本归属   **jD&h7$s-  
  C (169)cost audit 成本审计   >{_`J  
  C (170)cost behaviour 成本性态   &W1{o&  
  C (171)cost benefit analysis 成本效益分析   rw*#ta O  
  C (172)cost center 成本中心   0>jo+b\D$  
  C (173)cost driver 成本动因
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