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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 @L607[!?  
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  1.audit   审计 \x\(36\u  
  2.attestation   鉴证 ~Kt +j  
  3.credibility   可信赖程度 x A*6Z)Y  
  4.audit of financial statements 财务报表审计 &[PA?#I`  
  5.agreed-upon procedures 执行商定程序 (v0Q.Q@ <  
  6.high levels of assurance 高水平保证 x>J(3I5_b  
  7.compilation 编制 >B$ IrM7J  
  8.reliability 可靠性 I&&;a.  
  9.relevance 相关性 ( Y Z2&  
  10.professional skepticism 职业谨慎 t="nmjQs  
  11.objectivity 客观性 ;D(6Gy9~  
  12. professional competence 专业胜任能力 {?cF2K#  
  13.Senior/CPA-in-charge 项目经理  ME5M;bz(  
  14.audit engagement letter 业务约定书 0uGTc[^^M  
  15.recurring audit 连续审计 3^)c5kcI  
  16.the client 委托人 ']^]z".H  
  17.change CPA 更换注册会计 @!!5el {  
  18.the existing CPA 现任注册会计师 I34 1s0  
  19.the successor CPA 后任注册会计师 bXM&VW?OP  
  20.the preceding CPA前任注册会计师 G;pc,\MF  
  21.issue the audit report 出具审计报告 :;]O;RXt  
  22.expert 专家 KfC{/J\   
  23.the board of directors 董事会 B'PS-Jr  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u@Z6)r'  
  25.assess material misstatement risks评估重大错报风险 ?;_Mxal'  
  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 Y$ KR\ m  
  27.a general knowledge of —— 初步了解―――的情况 ) 2jH&}K  
  28.a more knowledge of—— 进一步了解的情况 fNrpYR X  
  29.the prior year‘s working papers 以前年度工作底稿 f$?`50D"1  
  30.minutes of meeting 会议纪要 0@ vzQ$  
  31.business risks 经营风险 {"N:2  
  32.appropriateness 适当性 5RF*c,cNq  
  33.accounting estimate 会计估计 3n_t^=  
  34.management representations 管理层声明 w H`GzB"  
  35.going concern assumption 持续经营假设 2c*}1 _  
  36.audit plan 审计计划 95/;II  
  37.significant audit areas 重点审计领域 +mO/9m  
  38.error 错误 .F\[AD 5  
  39.fraud舞弊 |uM =pm;H  
  40.modified or additional procedures 修改或追加审计程序 16~5;u  
  41.misappropriation of assets 侵占资产 + =U9<8  
  42.transactions without substance 虚假交易 d]?fL&jr  
  43.unusual pressures 异常压力 dL1{i,M  
  44.the suspected noncompliance 涉嫌存在违法行为 ZpwFC7LW  
  45.materialiy 重要性 iQiX wEAi[  
  46.exceed the materiality level 超过重要性水平 4~d:@Gmk&  
  47.approach the materiality level 接近重要性水平 zRR^v&.9K  
  48.an acceptably low level 可接受水平 n (Um/  
  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 T.WN9= N  
  50.misstatements or omissions 错报或漏报 BG1hk!  
  51.aggregate 总计 4Le{|B  
  52.subsequent events 期后事项 +Q:)zE  
  53.adjust the financial statements 调整财务报表 O? 7hT!{  
  54.perform additional audit procedures 实施追加的审计程序 [E9_ZdB T  
  55.audit risk 审计风险 0^d<@\  
  56.detection risk 检查风险 Iqj?wI 1)  
  57.inappropriate audit opinion 不适当的审计意见 !Okl3 !fC  
  58.material misstatement 重大的错报 2H ~E~6G  
  59.tolerable misstatement 可容忍错报 rF/<}ye/4M  
  60.the acceptable level of detection risk 可接受的检查风险 +N|t:8qaf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >GDf* ox[  
  62.simall business 小规模企业 ~UwqQD1p  
  63.accounting system 会计系统 N=@8~{V.  
  64.test of control 控制测试 K8v@)  
  65.walk-through test 穿行测试 0/~{,  
  66.communication 沟通 F]RZP/D`  
  67.flow chart 流程图 + a+DiD>./  
  68.reperformance of internal control 重新执行 H[?l)nZ}  
  69.audit evidence 审计证据 e "Tr0k  
  70.substantive procedures 实质性程序 Rf{YASPIw&  
  71.assertions 认定 qM d4awB R  
  72.esistence 存在 ]-OF3+l4  
  73.occurrence 发生 <^e  
  74.completeness 完整性 OHH\sA  
  75.rights and obligations 权利和义务 2FN#63  
  76.valuation and allocation 计价和分摊 1[e%E#h  
  77.cutoff 截止 U@}P]'`'f  
  78.accuracy 准确性 t+Qx-sW  
  79.classification 分类 ]1q`N7  
  80.inspection 检查 Ed#Hilk'  
  81.supervision of counting 监盘 (w%9?y4Q  
  82.observation 观察 gjB(Pwx  
  83.confirmation 函证 iu`B8yI  
  84.computation 计算 =o[H2o y  
  85.analytical procedures 分析程序 aM\Ph&c7e'  
  86.vouch 核对 y*- D  
  87.trace 追查 5RKs 2 eV  
  88.audit sampling 审计抽样 #*"I?B/fd8  
  89.error 误差 r <2&_$|  
  90.expected error 预期误差 V~QOl=`K:  
  91.population 总体 C]krJse@  
  92.sampling risk 抽样风险 j__l'?s  
  93.non- sampling risk 非抽样风险 YG#{/;^nm)  
  94.sampling unit 抽样单位 1L4v X  
  95.statistical sampling 统计抽样 ql_,U8Jw  
  96.tolerable error 可容忍误差 /Em6+DN>  
  97.the risk of under reliance 信赖不足风险 Fw%S%*B8g  
  98.the risk of over reliance 信赖过度风险 Bdib)t[  
  99.the risk of incorrect rejection 误拒风险 l0%7u  
  100. the risk of incorrect acceptance 误受风险 M"ZeK4qh  
  101.working trial balance 试算平衡表 ]ia{N  
  102.index and cross-referencing 索引和交叉索引 uAV-wc  
  103.cash receipt 现金收入 W"D>>]$|u  
  104.cash disbursement 现金支出 v;Rm42k  
  105.bank statement 银行对账单 y6>fK@K~  
  106.bank reconciliation 银行存款余额调节表 o r[! C %  
  107.balance sheet date 资产负债表日 %)y-BdSp.  
  108.net realizable value 可变现净值 Y>CZ  
  109.storeroom 仓库 4`:Eiik&p  
  110.sale invoice 销售发票 .R&jRtb/E  
  111.price list 价目表 2-rfFqpe  
  112.positive confirmation request 积极式询证函 zoau5t  
  113.negative confirmation request 消极式询证函 wkD"EuW(  
  114.purchase requisition 请购单 }t1J`+x%  
  115.receiving report 验收报告 jjg[v""3|  
  116.gross margin 毛利 W'5c%SI  
  117.manufacturing overhead 制造费用 uh3<%9#\k  
  118.material requisition 领料单 a=*JyZ.2  
  119.inventory-taking 存货盘点 gV-A +;u  
  120.bond certificate 债券 @[O|n)7  
  121.stock certificate 股票 S\6.vw!'  
  122.audit report 审计报告 .s3y^ 1C  
  123.entity 被审计单位 T{lK$j  
  124.addressee of the audit report 审计报告的收件人 #mRT>]di`D  
  125.unqualified opinion 无保留意见 7"Q;Yi2(  
  126.qualified opinion 保留意见 vk3C&!M<a  
  127.disclaimer of opinion 无法表示意见 +QEiY~i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #!w7E,UBi  
  A (2)absorbed overhead 已吸收制造费用 (q=),3/<pU  
  A (3)absorption costing 吸收成本计算 {s?x NU  
  A (4)account 账户,报表   =gO4B-[  
  A (5)accounting postulate 会计假设   knRs{1}Pw{  
  A (6)accounting series release 会计公告文件   ;sY n=r  
  A (7)accounting valuation 会计计价   mz3Dt>  
  A (8)account sale 承销清单 77%I%<#  
  A (9)accountability concept 经营责任概念   !4T7@V`G  
  A (10)accountancy 会计职业   6FEIQ#`{  
  A (11)accountant 会计师   y2>AbrJ  
  A (12)accounting 会计   ;x-]1xx_  
  A (13)agency cost 代理成本   9@ :QBe3]  
  A (14)accounting bases 会计基础   dU|&- .rG  
  A (15)accounting manual 会计手册   )8V=!73   
  A (16)accounting period 会计期间   1-8 G2e  
  A (17)accounting policies 会计方针   =L, 7~9  
  A (18)accounting rate of return 会计报酬率   2h`Tn{&1/  
  A (19)accounting reference date 会计参照日   .\"8H1I\T  
  A (20)accounting reference period 会计参照期间   Url8&.pw  
  A (21)accrual concept 应计概念   _{?-=<V'_  
  A (22)accrual expenses 应计费用   =dY!-#yg!  
  A (23)acid test ration 速动比率(酸性测试比率)   Gg5+Ap D  
  A (24)acquisition 购置   XM: \N$tg  
  A (25)acquisition accounting 收购会计   luCwP  
  A (26)activity based accounting 作业基础成本计算   mN1n/LNi  
  A (27)adjusting events 调整事项   0W]vK$\F*  
  A (28)administrative expenses 行政管理费   />V& OX `  
  A (29)advice note 发货通知   mh,a}bX{  
  A (30)amortization 摊销   x\K,@  
  A (31)analytical review 分析性检查   !5>PZ{J  
  A (32)annual equivalent cost 年度等量成本法   uQz!of%x  
  A (33)annual report and accounts 年度报告和报表   6~a4-5;>z  
  A (34)appraisal cost 检验成本   =8Gpov1!V~  
  A (35)appropriation account 盈余分配账户   _''9-t;n,  
  A (36)articles of association 公司章程细则   B;J8^esypD  
  A (37)assets 资产   hWRr#030  
  A (38)assets cover 资产保障   6sNw#pqh  
  A (39)asset value per share 每股资产价值   l|K$6>80  
  A (40)associated company 联营公司   75H;6(7  
  A (41)attainable standard 可达标准   |}wT/3>\  
r)[Xzn   
 A (42)attributable profit 可归属利润   Er<!8;{?  
  A (43)audit 审计   ?~tx@k$;Es  
  A (44)audit report 审计报告   y*#+:D]o*  
  A (45)auditing standards 审计准则   #E4|@}30`  
  A (46)authorized share capital 额定股本   mD;ioaE  
  A (47)available hours 可用小时   REJHh\:.77  
  A (48)avoidable costs 可避免成本 O+ xzM[[  
  B (49)back-to-back loan 易币贷款   ]+T$ D  
  B (50)backflush accounting 倒退成本计算   Fq'Ds[wd5  
  B (51)bad debts 坏帐   gm7 [m}  
  B (52)bad debts ratio 坏帐比率   yhd]s0(!  
  B (53)bank charges 银行手续费   & DhdB0Hjf  
  B (54)bank overdraft 银行透支   x,TnYqT^  
  B (55)bank reconciliation 银行存款调节表   `a9iq>   
  B (56)bank statement 银行对账单   ma@!"Z8 S  
  B (57)bankruptcy 破产   !>EK %OO  
  B (58)basis of apportionment 分摊基础   }z-6,i)'k  
  B (59)batch 批量   +3]V>Mv  
  B (60)batch costing 分批成本计算   ;e6- *  
  B (61)beta factor B(市场)风险因素   _a  zJ>  
  B (62)bill 账单   a( SJ5t?-2  
  B (63)bill of exchange 汇票   -{NP3zy  
  B (64)bill of landing 提单   !k!1 h%7q  
  B (65)bill of materials 用料预计单   ^CP>|JWD^  
  B (66)bill payable 应付票据   $aHHXd}@t2  
  B (67)bill receivable 应收票据   VI?kbq jo  
  B (68)bin card 存货记录卡   8+8L'Yv;  
  B (69)bonus 红利   XUTsW,WC  
  B (70)book-keeping 薄记   gB]jLe  
  B (71)Boston classification 波士顿分类   T%w5%{dqJ  
  B (72)breakeven chart 保本图   ,iXQ"):!OB  
  B (73)breakeven point 保本点   3|bbJ6*.<  
  B (74)breaking-down time 复位时间   bmO(tQS$5  
  B (75)budget 预算   `Nv P)|  
  B (76)budget center 预算中心   t)4] 2z)$  
  B (77)budget cost allowance 预算成本折让   xMFEeSzl>S  
  B (78)budget manual 预算手册   =Js wd  
  B (79)budget period 预算期间   Gyb|{G_  
  B (80)budgetary control 预算控制   ~"r(PCa@  
  B (81)budgeted capacity 预算生产能力   $.zd,}l@L  
  B (82)burden 制造费用   5. +_'bF|  
  B (83)business center 经营中心   )C0d*T0i  
  B (84)business entity 营业个体   |mT1\O2a  
  B (85)business unit 经营单位   VXl|AA<OG  
 B (86)buy-out management 管理性购买产权   Wjr^: d  
  B (87)by-product 副产品 GIhFOK  
  C (88)called-up share capital 催缴股本   okTqq=xd`  
  C (89)capacity 生产能力   0U?(EJ  
  C (90)capacity ratios 生产能力比率   $J#Z`%B^y  
  C (91)capital 资本   HJt '@t=Ak  
  C (92)capital assets pricing model资本资产计价模式   |BXp`  
  C (93)capital commitment 承诺资本   DSlO.) dHu  
  C (94)capital employed 已运用的资本   cJzkA^T9  
  C (95)capital expenditure 资本支出   .TNGiUzG  
  C (96)capital expenditureauthorization 资本支出核准   y:Aha#<  
  C (97)capital expenditure control 资本支出控制   W#\{[o  
  C (98)capital expenditure proposal资本支出申请   9(lcQuE9  
  C (99)capital funding planning 资本基金筹集计划   $Ww.^ym  
  C (100)capital gain 资本收益   hp@F\9j  
  C (101)capital investment appraisal资本投资评估   ZtY?X- 4_  
  C (102)capital maintenance 资本保全   0{-?Wy  
  C (103)capital resource planning 资本资源计划   ~ /rKKc  
  C (104)capital surplus 资本盈余   ahFK^ #s  
  C (105)capital turnover 资本周转率   iqKs:v@+x  
  C (106)card 记录卡   JA4}B wn  
  C (107)cash 现金   X2'XbG 3  
  C (108)cash account 现金账户   M"6J"s  
  C (109)cash book 现金账薄   `W.g1"o8W4  
  C (110)cash cow 金牛产品   wV\G$|Y  
  C (111)cash flow 现金流量   X6xs@tgQ  
  C (112)cash discounted 现金贴现   [}dPn61  
  C (113)cash flow budget 现金流量预算   FcyF E~>2  
  C (114)cash flow statement 现金流量表   . Ctd$  
  C (115)cash ledger 现金分类账   3AAciMq}  
  C (116)cash limit 现金限额   oWEzzMRz  
  C (117)CCA 现时成本会计    / #zs  
  C (118)center 中心   Y$s4 *)%  
  C (119)changeover time 变更时间   dFmpx%+p  
  C (120)chartered entity 特许经济个体   &joP-!"  
  C (121)cheque 支票   OxUc,%e9P  
  C (122)cheque register 支票登记薄   p-H}NQ\  
  C (123)coin analysis 零钱分类   9+ |W;  
  C (124)classification 分类   NDJP`FI  
  C (125)clock card 工时卡   ^ 4*#QtO  
  C (126)code 代码   uzh TNf  
  C (127)commitment accounting 承诺确认会计   c )=a;_h  
  C (128)common cost 共同成本   \"w+4}  
  C (129)company limited byguarantee 有限担保责任公司   Rw hKW?r+  
C (130)company limited shares 股份有限公司   2w fkXS=~6  
  C (131)competitive position 竞争能力状况   PsOq-  
  C (132)concept 概念   a'r1or4  
  C (133)conglomerate 跨行业企业   JL>DRIR%NV  
  C (134)consistency concept 一致性概念   @FF80U4'  
  C (135)consolidated accounts 合并报表   E6M*o+Y  
  C (136)consolidation accounting 合并会计   8,(--A  
  C (137)consortium 财团   .o]9 HbIk5  
  C (138)contingency plan 应急计划   Y*IKPnPot2  
  C (139)contingent liabilities 或有负债   #qv!1$}2  
  C (140)continuous operation 连续生产   Uyxn+j 5  
  C (141)contra 抵消   }aQ*1Vcj  
  C (142)contract cost 合同成本   A5Q4wy`  
  C (143)contract costing 合同成本计算   u?F.%j-  
  C (144)contribution 贡献毛益   i)$ySlEh  
  C (145)contribution centre 贡献中心   HE>V\+ AL  
  C (146)contribution chart 贡献图   _9q byhS7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #^(Yw|/K  
  C (148)contribution to salesration 贡献毛益对销售比率   >pe!T aBN  
  C (149)control 控制   ^# 4e_&4  
  C (150)control account 控制帐户    {rn^  
  C (151)control limits 控制限度   :#cJZ\YH  
  C (152)controllability concept 可控制概念   F{c8{?:  
  C (153)controllable cost 可控制成本   :jC$$oC].  
  C (154)conversion cost 加工成本   hBV m; `  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +\?+cXSc  
  C (156)corporate appraisal 公司评估   1 1(GCu  
  C (157)corporate planning 公司计划   gtT&97tT<  
  C (158)corporate social reporting 公司社会报告   ^%tn$4@@Z.  
  C (159)corporation 股份公司   piqh7u3~  
  C (160)cost 成本   G(BSe`f  
  C (161)cost account 成本帐户   2p 4iir  
  C (162)cost accounting 成本会计   <":83RCS  
  C (163)cost accounting manual 成本手册   hT`&Xb  
  C (164)cost accounts calendar 成本报表的日历时间   b"nkF\P@Fj  
  C (165)cost adjustment 成本调整   C ](djkA$  
  C (166)cost allocation 成本分配   ;mC|> wSZ  
  C (167)cost apportionment 成本分摊   +SW|/oIU  
  C (168)cost attribution 成本归属   \v$zU  
  C (169)cost audit 成本审计   7U^{xDg.b  
  C (170)cost behaviour 成本性态   H!Dj.]T  
  C (171)cost benefit analysis 成本效益分析   mn*}U R  
  C (172)cost center 成本中心   4wGBB{X  
  C (173)cost driver 成本动因
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