论坛风格切换切换到宽版
  • 2261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
06*R)siC  
Us.yKAHPV  
注会《审计》英语常用词汇 :Bp{yUgi@  
lGqwB,K$z4  
E (tdL,m'  
  1.audit   审计 VA.jt}YGE  
  2.attestation   鉴证 "T5?<c  
  3.credibility   可信赖程度 e3YZ-w^W~h  
  4.audit of financial statements 财务报表审计 OO_{ o  
  5.agreed-upon procedures 执行商定程序 T:x5 ,vpM  
  6.high levels of assurance 高水平保证 %Bmi3 =Rr  
  7.compilation 编制 T_Q/KhLU  
  8.reliability 可靠性 lqA U5K{wQ  
  9.relevance 相关性 ! e6;@*  
  10.professional skepticism 职业谨慎 k\_>/)g  
  11.objectivity 客观性 Ou/@!Y1  
  12. professional competence 专业胜任能力 nS[0g^}  
  13.Senior/CPA-in-charge 项目经理 A=|LMJMWR  
  14.audit engagement letter 业务约定书 _dppUUm  
  15.recurring audit 连续审计 n"Ec%n  
  16.the client 委托人 hZI9*= `,"  
  17.change CPA 更换注册会计 a{Y:hrd:Z  
  18.the existing CPA 现任注册会计师 w<j6ln+nM  
  19.the successor CPA 后任注册会计师 E*IkI))X0  
  20.the preceding CPA前任注册会计师 T3Kq1 Rh  
  21.issue the audit report 出具审计报告 !JUXq  
  22.expert 专家 &w:"e'FG`  
  23.the board of directors 董事会 H? N!F7s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,^O**k9F  
  25.assess material misstatement risks评估重大错报风险 KrVF>bq+  
  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 R?1;'pvpa[  
  27.a general knowledge of —— 初步了解―――的情况 Gh0H) q  
  28.a more knowledge of—— 进一步了解的情况 UV)[a%/SB&  
  29.the prior year‘s working papers 以前年度工作底稿 (rFY8oHD  
  30.minutes of meeting 会议纪要 /a17B  
  31.business risks 经营风险 l W'6rat  
  32.appropriateness 适当性 :BCjt@K}  
  33.accounting estimate 会计估计 ]tH/87qJ  
  34.management representations 管理层声明 TJ7on.;  
  35.going concern assumption 持续经营假设 0 sVCTJ@  
  36.audit plan 审计计划 VZYd CZ&l7  
  37.significant audit areas 重点审计领域 )z3mS2  
  38.error 错误 ~CldqXeI  
  39.fraud舞弊 *j><a  
  40.modified or additional procedures 修改或追加审计程序 $y\'j5nk3  
  41.misappropriation of assets 侵占资产 2tC ep  
  42.transactions without substance 虚假交易 O(,Ezy x  
  43.unusual pressures 异常压力 *gHOH!K,S  
  44.the suspected noncompliance 涉嫌存在违法行为 JO5~Vj_"  
  45.materialiy 重要性 gd.P%KC!g  
  46.exceed the materiality level 超过重要性水平 /YH Bhoat  
  47.approach the materiality level 接近重要性水平 65N;PH59D  
  48.an acceptably low level 可接受水平 x '3<F  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^SxB b,\  
  50.misstatements or omissions 错报或漏报 v[CX-CBZ ?  
  51.aggregate 总计 ujB:G0'r  
  52.subsequent events 期后事项 Um;ReJ8z  
  53.adjust the financial statements 调整财务报表 QV+('  
  54.perform additional audit procedures 实施追加的审计程序 HoymGU`w  
  55.audit risk 审计风险 Nol',^)  
  56.detection risk 检查风险 RmO-".$yt  
  57.inappropriate audit opinion 不适当的审计意见 z1f~:AdL  
  58.material misstatement 重大的错报 `>rdn*B  
  59.tolerable misstatement 可容忍错报 {~16j"  
  60.the acceptable level of detection risk 可接受的检查风险 eL^,-3JA(]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .,l ?z  
  62.simall business 小规模企业 Mb3,!  
  63.accounting system 会计系统 f|?i6.N> f  
  64.test of control 控制测试 L GK0V!W  
  65.walk-through test 穿行测试 IyOujdKa  
  66.communication 沟通 6;dB   
  67.flow chart 流程图 9XF+? x  
  68.reperformance of internal control 重新执行 g-oHu8   
  69.audit evidence 审计证据 eN>=x40  
  70.substantive procedures 实质性程序 $b\Gl=YX^  
  71.assertions 认定 E~2}rK+#)  
  72.esistence 存在 %whPTc0P  
  73.occurrence 发生 9g"a`a?c  
  74.completeness 完整性 Gi]Pwo${  
  75.rights and obligations 权利和义务 9g J`H'  
  76.valuation and allocation 计价和分摊 `zC_?+  
  77.cutoff 截止 $"J+3mO  
  78.accuracy 准确性 g[-'0d\1  
  79.classification 分类 M=26@ n  
  80.inspection 检查 +H/^RvUjF  
  81.supervision of counting 监盘 )eY3[>`  
  82.observation 观察 ~c! XQJ  
  83.confirmation 函证 ;. !AX|v  
  84.computation 计算 J.?6a:#bU/  
  85.analytical procedures 分析程序 0u QqPF t  
  86.vouch 核对 p:k>!8.Qho  
  87.trace 追查 JmWN/mx  
  88.audit sampling 审计抽样 kxWf1hIz0  
  89.error 误差 s~]Ri:7~  
  90.expected error 预期误差 65=i`!f  
  91.population 总体 q3T'rw%Eh  
  92.sampling risk 抽样风险 xlqRW"  
  93.non- sampling risk 非抽样风险 +_06{7@h  
  94.sampling unit 抽样单位 ?*tpW75hR[  
  95.statistical sampling 统计抽样 /JtKn*?}:>  
  96.tolerable error 可容忍误差 `DC)U1  
  97.the risk of under reliance 信赖不足风险 <2diO=  
  98.the risk of over reliance 信赖过度风险 "%<Oadz ap  
  99.the risk of incorrect rejection 误拒风险 +MGEO+  
  100. the risk of incorrect acceptance 误受风险 $eX; 2  
  101.working trial balance 试算平衡表 7tUl$H;I/R  
  102.index and cross-referencing 索引和交叉索引 6Ei>VcN4a  
  103.cash receipt 现金收入 ^&h|HO-5  
  104.cash disbursement 现金支出  -"\z|OQ  
  105.bank statement 银行对账单 t 4{{5U'\  
  106.bank reconciliation 银行存款余额调节表 JDD(e_dw  
  107.balance sheet date 资产负债表日 5=., a5  
  108.net realizable value 可变现净值 [US.n +G6  
  109.storeroom 仓库 #J, `a.  
  110.sale invoice 销售发票 cDxjD5E  
  111.price list 价目表 1r\? uD  
  112.positive confirmation request 积极式询证函 fHb0pp\[.  
  113.negative confirmation request 消极式询证函 u(\b1h n  
  114.purchase requisition 请购单 FoInJ(PDH  
  115.receiving report 验收报告 ?#rDoYt/Sx  
  116.gross margin 毛利 +<"sC+2  
  117.manufacturing overhead 制造费用 hCc_+/j|  
  118.material requisition 领料单 ?X]7jH<iw;  
  119.inventory-taking 存货盘点 + 3aAL&  
  120.bond certificate 债券 @PU%BKe  
  121.stock certificate 股票 ;5q=/  
  122.audit report 审计报告 Pp@P]  
  123.entity 被审计单位 ;I:jd")  
  124.addressee of the audit report 审计报告的收件人 | B;:Ald  
  125.unqualified opinion 无保留意见 Qi w "x,  
  126.qualified opinion 保留意见 ] GJIrtS4  
  127.disclaimer of opinion 无法表示意见 'X<R)E  
  128.adverse opinion 否定意见
Yr ,e7da  
)C<c{mjk(  
A (1)ABC 作业基础成本计算   oZmni9*SD  
  A (2)absorbed overhead 已吸收制造费用 wX< )Fj'  
  A (3)absorption costing 吸收成本计算 QAp il  
  A (4)account 账户,报表   e#0R9+"Ba  
  A (5)accounting postulate 会计假设   4@4$kro  
  A (6)accounting series release 会计公告文件   Qg%B<3 <  
  A (7)accounting valuation 会计计价   3EI$tP@4  
  A (8)account sale 承销清单 Z '/:  
  A (9)accountability concept 经营责任概念   MJt?^G (w?  
  A (10)accountancy 会计职业   H8mmmt6g  
  A (11)accountant 会计师   t1 OnA#]/_  
  A (12)accounting 会计   #:v|/2   
  A (13)agency cost 代理成本   &+xNR2";   
  A (14)accounting bases 会计基础   4B d[r7  
  A (15)accounting manual 会计手册   KaauX m  
  A (16)accounting period 会计期间   8)\ ?6C  
  A (17)accounting policies 会计方针   /Pxt f~$  
  A (18)accounting rate of return 会计报酬率   4@.qM6 \\q  
  A (19)accounting reference date 会计参照日   H CZ#7Z  
  A (20)accounting reference period 会计参照期间   xeIt7b?#  
  A (21)accrual concept 应计概念   O< v0{z09*  
  A (22)accrual expenses 应计费用   {<v?Z_!68  
  A (23)acid test ration 速动比率(酸性测试比率)   "S,,BjL  
  A (24)acquisition 购置   gH,^XZe  
  A (25)acquisition accounting 收购会计   %{Kp#R5E  
  A (26)activity based accounting 作业基础成本计算   O 8w R#(/  
  A (27)adjusting events 调整事项   & VJ+X|Z  
  A (28)administrative expenses 行政管理费   o 3#qp>R  
  A (29)advice note 发货通知   mcP]k8?C  
  A (30)amortization 摊销   f 0~<qT?:n  
  A (31)analytical review 分析性检查   q3z<v:=1y  
  A (32)annual equivalent cost 年度等量成本法   Z]@my,+Z;  
  A (33)annual report and accounts 年度报告和报表   Q;*TnVbJ  
  A (34)appraisal cost 检验成本   5*/~) wN\U  
  A (35)appropriation account 盈余分配账户   &u&/t?  
  A (36)articles of association 公司章程细则   eBFsKOtu  
  A (37)assets 资产   4[44Eku\  
  A (38)assets cover 资产保障    Eh^c4x  
  A (39)asset value per share 每股资产价值   \'xF\V  
  A (40)associated company 联营公司   I% ivY  
  A (41)attainable standard 可达标准   [i== Tp  
az*c0Z<pl  
 A (42)attributable profit 可归属利润   Sp]"Xr)  
  A (43)audit 审计    TTZb .  
  A (44)audit report 审计报告   4QARrG%  
  A (45)auditing standards 审计准则    _/;vsQB  
  A (46)authorized share capital 额定股本   Sb+^~M  
  A (47)available hours 可用小时   J /mLmSx  
  A (48)avoidable costs 可避免成本 --6C>iY[&u  
  B (49)back-to-back loan 易币贷款   -y|>#`T/  
  B (50)backflush accounting 倒退成本计算   &G\Vn,1v  
  B (51)bad debts 坏帐   F{WV}o=MY  
  B (52)bad debts ratio 坏帐比率   n0bm 'qw  
  B (53)bank charges 银行手续费   r7+"i9  
  B (54)bank overdraft 银行透支   J$F 1sy  
  B (55)bank reconciliation 银行存款调节表   !nQ_<  
  B (56)bank statement 银行对账单   *|{1` {8n  
  B (57)bankruptcy 破产   1YV ;pEw3w  
  B (58)basis of apportionment 分摊基础   pX 8TzmIB0  
  B (59)batch 批量    ?12[8   
  B (60)batch costing 分批成本计算   R}_B\#Q  
  B (61)beta factor B(市场)风险因素   x7J8z\b"O  
  B (62)bill 账单   iga.B  
  B (63)bill of exchange 汇票   "'U+T:S  
  B (64)bill of landing 提单   (SGX|,5X7  
  B (65)bill of materials 用料预计单   i ]x_W@h  
  B (66)bill payable 应付票据   znnnqR0us  
  B (67)bill receivable 应收票据   w_qX~d/  
  B (68)bin card 存货记录卡   0"}qND  
  B (69)bonus 红利   >n$V1U&/  
  B (70)book-keeping 薄记   a;b mZh  
  B (71)Boston classification 波士顿分类   uJ-Q]yQ  
  B (72)breakeven chart 保本图   WN#S%G:Q)  
  B (73)breakeven point 保本点    B0 E`C  
  B (74)breaking-down time 复位时间   $-Iui0h  
  B (75)budget 预算   L7\V^f%yCm  
  B (76)budget center 预算中心   3D 4-Wo4  
  B (77)budget cost allowance 预算成本折让   M5 \flE2  
  B (78)budget manual 预算手册   jKr\mb  
  B (79)budget period 预算期间   |ht:_l 8  
  B (80)budgetary control 预算控制   AS4mJ UU9  
  B (81)budgeted capacity 预算生产能力   {z#!3a  
  B (82)burden 制造费用   +x NV1bM  
  B (83)business center 经营中心   ":@\kw  
  B (84)business entity 营业个体   59Lc-JJ  
  B (85)business unit 经营单位   Ui?iMtDr  
 B (86)buy-out management 管理性购买产权   x994B@\j+  
  B (87)by-product 副产品 rj}O2~W~4  
  C (88)called-up share capital 催缴股本   ?}g ^/g !  
  C (89)capacity 生产能力   QNbV=*F?  
  C (90)capacity ratios 生产能力比率   MHj RPh  
  C (91)capital 资本   #{_iNra9  
  C (92)capital assets pricing model资本资产计价模式   M c,3j~i  
  C (93)capital commitment 承诺资本   6}l[ %8  
  C (94)capital employed 已运用的资本   !,l k>j.V  
  C (95)capital expenditure 资本支出   HTz5LAe~b7  
  C (96)capital expenditureauthorization 资本支出核准   sGFvSW  
  C (97)capital expenditure control 资本支出控制   S^s|/!>  
  C (98)capital expenditure proposal资本支出申请   a\-AGG{2/X  
  C (99)capital funding planning 资本基金筹集计划   =E.!Ff4~(  
  C (100)capital gain 资本收益   \)$:  
  C (101)capital investment appraisal资本投资评估   I'`90{I  
  C (102)capital maintenance 资本保全   9Js+*,t  
  C (103)capital resource planning 资本资源计划   HK NT. a  
  C (104)capital surplus 资本盈余   ^'\JI  
  C (105)capital turnover 资本周转率   5'\detV_  
  C (106)card 记录卡   k,eo+qH.Hz  
  C (107)cash 现金   C19}Y4r:  
  C (108)cash account 现金账户   NC%96gfD  
  C (109)cash book 现金账薄   <@Z`<T6  
  C (110)cash cow 金牛产品   GJ5R <f9I  
  C (111)cash flow 现金流量   E/V_gci  
  C (112)cash discounted 现金贴现   : &bJMzB  
  C (113)cash flow budget 现金流量预算   \VpN:RI  
  C (114)cash flow statement 现金流量表   Um^4[rl:#g  
  C (115)cash ledger 现金分类账   7Q^p|;~a  
  C (116)cash limit 现金限额   @r&*Qsf|   
  C (117)CCA 现时成本会计    .0YcB  
  C (118)center 中心   gLm,;'h%u  
  C (119)changeover time 变更时间   YdDP;, DA  
  C (120)chartered entity 特许经济个体   mW2D"-s  
  C (121)cheque 支票   n:|a;/{I]9  
  C (122)cheque register 支票登记薄   W_L*S4 ~  
  C (123)coin analysis 零钱分类   O^J=19Ri  
  C (124)classification 分类   8eVy*h2:=  
  C (125)clock card 工时卡   5^D094J|^  
  C (126)code 代码   "1$X5?%  
  C (127)commitment accounting 承诺确认会计   8WE@ X)e  
  C (128)common cost 共同成本   7KesfH?  
  C (129)company limited byguarantee 有限担保责任公司   Mz6\T'rC  
C (130)company limited shares 股份有限公司   STl8h}C  
  C (131)competitive position 竞争能力状况   H#i,Ve '  
  C (132)concept 概念   Z`_x|cU?J  
  C (133)conglomerate 跨行业企业   <Drm#2x!E  
  C (134)consistency concept 一致性概念   0!-'4+"  
  C (135)consolidated accounts 合并报表   %QG3~b% h  
  C (136)consolidation accounting 合并会计   $K.DLqDt  
  C (137)consortium 财团   5,-g^o7  
  C (138)contingency plan 应急计划   r+8)<Xt+p  
  C (139)contingent liabilities 或有负债   -4[eZ>$A|  
  C (140)continuous operation 连续生产   r?itd)WC<X  
  C (141)contra 抵消   7t+d+sQ-l  
  C (142)contract cost 合同成本   4> uN H5  
  C (143)contract costing 合同成本计算   b@c(Nv  
  C (144)contribution 贡献毛益   ic5af"/(\  
  C (145)contribution centre 贡献中心    v%$l(  
  C (146)contribution chart 贡献图   6cd!;Ca  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   idB1%?<  
  C (148)contribution to salesration 贡献毛益对销售比率   i=L 86Ks  
  C (149)control 控制   tm/=Oc1p  
  C (150)control account 控制帐户   8 :WN@  
  C (151)control limits 控制限度   v f zC2  
  C (152)controllability concept 可控制概念   0cSm^a  
  C (153)controllable cost 可控制成本   XD?Lu _.  
  C (154)conversion cost 加工成本   ,,H;2xYf  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O=t~.]))  
  C (156)corporate appraisal 公司评估   [O<F`u"a  
  C (157)corporate planning 公司计划   i}:hmy'  
  C (158)corporate social reporting 公司社会报告   DXG`%<ZMn  
  C (159)corporation 股份公司   X{ Fr  
  C (160)cost 成本   ~n8UN<  
  C (161)cost account 成本帐户   ;O1jf4y  
  C (162)cost accounting 成本会计   Ypl;jkHP  
  C (163)cost accounting manual 成本手册   (a0(ZOKH  
  C (164)cost accounts calendar 成本报表的日历时间   4qQE9f xdY  
  C (165)cost adjustment 成本调整   P4HoKoj2`  
  C (166)cost allocation 成本分配   e/cHH3 4  
  C (167)cost apportionment 成本分摊   "n]x%. *  
  C (168)cost attribution 成本归属   Y(t /=3c[  
  C (169)cost audit 成本审计   :8(jhs  
  C (170)cost behaviour 成本性态   'j*Q   
  C (171)cost benefit analysis 成本效益分析   cHt4L]n8n  
  C (172)cost center 成本中心   (u ^8=#  
  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