论坛风格切换切换到宽版
  • 2506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
{[M0y*^64$  
H )BOSZD  
注会《审计》英语常用词汇 ?q d,>  
Ie G7@  
h*;g0QBkl  
  1.audit   审计 lgkl? 0!  
  2.attestation   鉴证 Ss@u,`pr  
  3.credibility   可信赖程度 S3ab0JM  
  4.audit of financial statements 财务报表审计 NCowt|#t  
  5.agreed-upon procedures 执行商定程序 yCF"Z/.  
  6.high levels of assurance 高水平保证 zdxT35h  
  7.compilation 编制 %sOWg.0_  
  8.reliability 可靠性 a)3O? Y  
  9.relevance 相关性 E^Q@9C<!d  
  10.professional skepticism 职业谨慎 Af2=qe  
  11.objectivity 客观性 .-SDo"K.h  
  12. professional competence 专业胜任能力 &\;<t, 3A~  
  13.Senior/CPA-in-charge 项目经理 ?1GY%-  
  14.audit engagement letter 业务约定书 ,s1&O`  
  15.recurring audit 连续审计 Zdv.PGn  
  16.the client 委托人 zY7*[!c2  
  17.change CPA 更换注册会计 pP|,7c5  
  18.the existing CPA 现任注册会计师 ,N;))3  
  19.the successor CPA 后任注册会计师 d&}pgb-Md  
  20.the preceding CPA前任注册会计师 .dD9&n;#^  
  21.issue the audit report 出具审计报告 +V)qep"  
  22.expert 专家 l,*yEkU  
  23.the board of directors 董事会 v-P8WFjca  
  24.knowledge of the entity‘ s business 了解被审计单位情况 xN#bzma  
  25.assess material misstatement risks评估重大错报风险 t{/hkXq]  
  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 0lX)Cl  
  27.a general knowledge of —— 初步了解―――的情况 :y=!{J<  
  28.a more knowledge of—— 进一步了解的情况 lhLnygUk  
  29.the prior year‘s working papers 以前年度工作底稿 eq^TA1>T  
  30.minutes of meeting 会议纪要 ;;ER"N  
  31.business risks 经营风险 j y7  
  32.appropriateness 适当性 K^"w]ii=  
  33.accounting estimate 会计估计 IZv~[vi_  
  34.management representations 管理层声明 ^y:FjQC:  
  35.going concern assumption 持续经营假设 HG2N-<$  
  36.audit plan 审计计划 RY9+ 9i  
  37.significant audit areas 重点审计领域 ~R :<Bw  
  38.error 错误  Sa%zre@  
  39.fraud舞弊 q:vz?G  
  40.modified or additional procedures 修改或追加审计程序 /h/6&R0l  
  41.misappropriation of assets 侵占资产 FJO"|||Y'|  
  42.transactions without substance 虚假交易 m_cO<LB  
  43.unusual pressures 异常压力 CD^CUbGk  
  44.the suspected noncompliance 涉嫌存在违法行为 ,VPbUo@  
  45.materialiy 重要性 \.c]kG>k-  
  46.exceed the materiality level 超过重要性水平 ?QGmoQ)  
  47.approach the materiality level 接近重要性水平 RS'} nY}  
  48.an acceptably low level 可接受水平 ! mm5I#s  
  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 _ e6a8  
  50.misstatements or omissions 错报或漏报 HV ;;  
  51.aggregate 总计 u FMIY(vB  
  52.subsequent events 期后事项 Yx6hA#7I  
  53.adjust the financial statements 调整财务报表 >Z *iE"9"  
  54.perform additional audit procedures 实施追加的审计程序 O~.U:45t  
  55.audit risk 审计风险 c\M#5+1j  
  56.detection risk 检查风险 'g]hmE  
  57.inappropriate audit opinion 不适当的审计意见 9u?(^(.  
  58.material misstatement 重大的错报 hF2/ y.:P  
  59.tolerable misstatement 可容忍错报 Am=wEu[b  
  60.the acceptable level of detection risk 可接受的检查风险 [_h%F,_ A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 x ;Gz6|  
  62.simall business 小规模企业 vK(I3db !  
  63.accounting system 会计系统 , 7Xqte  
  64.test of control 控制测试 QjLji +L  
  65.walk-through test 穿行测试 tG/1pW  
  66.communication 沟通 $'^&\U~?  
  67.flow chart 流程图 kGm:VYf%  
  68.reperformance of internal control 重新执行 U| 8[#@r  
  69.audit evidence 审计证据 +O'vj  
  70.substantive procedures 实质性程序 B#]_8svO  
  71.assertions 认定 \E Z+#3u  
  72.esistence 存在 ; yyO0Ha  
  73.occurrence 发生 1  o|T  
  74.completeness 完整性 Kh)F yV  
  75.rights and obligations 权利和义务 Y~az!8j;Z  
  76.valuation and allocation 计价和分摊 7$ d}!S  
  77.cutoff 截止 Q!K`e)R  
  78.accuracy 准确性 Yj3P 7k$c  
  79.classification 分类 27>a#vCT  
  80.inspection 检查 ,<sm,!^<r  
  81.supervision of counting 监盘 " \:ced  
  82.observation 观察 rR]-RX(  
  83.confirmation 函证 ;W0]66&  
  84.computation 计算 R*yU<9Mm8  
  85.analytical procedures 分析程序 k,r Wa  
  86.vouch 核对 GQx9u ^>  
  87.trace 追查 l)Zs-V!M^\  
  88.audit sampling 审计抽样 =<{ RX8  
  89.error 误差 0N{+y}/G  
  90.expected error 预期误差  QsOhz  
  91.population 总体 >Rt9xP  
  92.sampling risk 抽样风险 !qA8Zky_  
  93.non- sampling risk 非抽样风险 azo0{`S?  
  94.sampling unit 抽样单位 kM!V .e[g  
  95.statistical sampling 统计抽样 J3G 7zu8  
  96.tolerable error 可容忍误差 Wt J{  
  97.the risk of under reliance 信赖不足风险 7 jjU  
  98.the risk of over reliance 信赖过度风险 Sj)}qM-y#  
  99.the risk of incorrect rejection 误拒风险 &!jq!u$(  
  100. the risk of incorrect acceptance 误受风险 pCC7(Ouo  
  101.working trial balance 试算平衡表 ANMYX18M  
  102.index and cross-referencing 索引和交叉索引 <*u C   
  103.cash receipt 现金收入 hmZvIy(  
  104.cash disbursement 现金支出 zE`R,:VI  
  105.bank statement 银行对账单 nLy#|C  
  106.bank reconciliation 银行存款余额调节表 ` U{mbw,  
  107.balance sheet date 资产负债表日 bC~~5Cm  
  108.net realizable value 可变现净值 A62<]R)n  
  109.storeroom 仓库 tWY2o3j  
  110.sale invoice 销售发票 M$A#I51  
  111.price list 价目表 -#?<05/C>  
  112.positive confirmation request 积极式询证函 :[sOKV i  
  113.negative confirmation request 消极式询证函 xhw-2dl*H  
  114.purchase requisition 请购单 EA|k5W*b  
  115.receiving report 验收报告 aV>aiR=  
  116.gross margin 毛利 5j eO"jB  
  117.manufacturing overhead 制造费用 =x0No*#|'  
  118.material requisition 领料单 sS!w}o2X  
  119.inventory-taking 存货盘点 \cQ . |S  
  120.bond certificate 债券 NP/>H9Q2%  
  121.stock certificate 股票 o2=A0ogz?  
  122.audit report 审计报告 iePf ]O*  
  123.entity 被审计单位 ^7aN2o3{  
  124.addressee of the audit report 审计报告的收件人 !gH 9ay  
  125.unqualified opinion 无保留意见 +;q.Y?  
  126.qualified opinion 保留意见 >t3'_cBC!  
  127.disclaimer of opinion 无法表示意见 Bux'hc  
  128.adverse opinion 否定意见
:eOR-}p'  
8g*hvPc  
A (1)ABC 作业基础成本计算   = .oHnMX2M  
  A (2)absorbed overhead 已吸收制造费用 Dag`>|my  
  A (3)absorption costing 吸收成本计算 4/*H.Fl  
  A (4)account 账户,报表   :Q@)*kQH  
  A (5)accounting postulate 会计假设   z^W$%G  
  A (6)accounting series release 会计公告文件   }, c,30V'  
  A (7)accounting valuation 会计计价   x*}bo))hb  
  A (8)account sale 承销清单 lKKERO5+  
  A (9)accountability concept 经营责任概念   |}[nH>  
  A (10)accountancy 会计职业   1H{jy^sP7  
  A (11)accountant 会计师   ~rv})4h  
  A (12)accounting 会计   7=P^_LcU  
  A (13)agency cost 代理成本   .Q&rfH3  
  A (14)accounting bases 会计基础   LJQ J\bT?  
  A (15)accounting manual 会计手册   ^# e~g/  
  A (16)accounting period 会计期间   op7FZHs  
  A (17)accounting policies 会计方针   :b/jNHJU  
  A (18)accounting rate of return 会计报酬率   [@"wd_f{l  
  A (19)accounting reference date 会计参照日   xh0xSqDM  
  A (20)accounting reference period 会计参照期间   C!%:o/  
  A (21)accrual concept 应计概念   n56;m`IU  
  A (22)accrual expenses 应计费用   >dQK.CG  
  A (23)acid test ration 速动比率(酸性测试比率)   #c  Kqnk  
  A (24)acquisition 购置   H?yE3 w  
  A (25)acquisition accounting 收购会计   2 x 4=  
  A (26)activity based accounting 作业基础成本计算   `v nJ4*  
  A (27)adjusting events 调整事项   ~}%~oT  
  A (28)administrative expenses 行政管理费   RuAlB*  
  A (29)advice note 发货通知   0ys~2Y!eH  
  A (30)amortization 摊销   nr \q7  
  A (31)analytical review 分析性检查   +F@_Es<6  
  A (32)annual equivalent cost 年度等量成本法   w'ybbv{c  
  A (33)annual report and accounts 年度报告和报表   F#V q#|_)>  
  A (34)appraisal cost 检验成本   GsV4ZZ  
  A (35)appropriation account 盈余分配账户   w1|Hy2D`0  
  A (36)articles of association 公司章程细则   TGV  
  A (37)assets 资产   r;qzo .  
  A (38)assets cover 资产保障   c-CYdi@  
  A (39)asset value per share 每股资产价值   "x*-PFT  
  A (40)associated company 联营公司   ?Zcj}e.r  
  A (41)attainable standard 可达标准   w+AuMc  
X K>&$<5{  
 A (42)attributable profit 可归属利润   G'#41>q+  
  A (43)audit 审计   jO'|mGUM  
  A (44)audit report 审计报告   >+9JD%]x]  
  A (45)auditing standards 审计准则   MagM ZR  
  A (46)authorized share capital 额定股本   N$ alUx*  
  A (47)available hours 可用小时   \7Cg,Xn  
  A (48)avoidable costs 可避免成本 O`W%Tr  
  B (49)back-to-back loan 易币贷款   <GIwRVCU  
  B (50)backflush accounting 倒退成本计算   F0dI/+  
  B (51)bad debts 坏帐   *l>0t]5YH  
  B (52)bad debts ratio 坏帐比率   I6w~H?ul@*  
  B (53)bank charges 银行手续费   TD,nIgH`  
  B (54)bank overdraft 银行透支   }e{ qW  
  B (55)bank reconciliation 银行存款调节表   ]~c+ 'E`  
  B (56)bank statement 银行对账单   BWq/TG=>  
  B (57)bankruptcy 破产   .BZVX=x  
  B (58)basis of apportionment 分摊基础   i|$z'HK;+  
  B (59)batch 批量   zlf} .  
  B (60)batch costing 分批成本计算   t[C1z  
  B (61)beta factor B(市场)风险因素   4%ZM:/  
  B (62)bill 账单   Q~,YbZ-7  
  B (63)bill of exchange 汇票    <!'M} s  
  B (64)bill of landing 提单   m J  
  B (65)bill of materials 用料预计单   :Jxh2  
  B (66)bill payable 应付票据   Of7 +/UV  
  B (67)bill receivable 应收票据   4A.Q21s  
  B (68)bin card 存货记录卡   tIZ~^*'  
  B (69)bonus 红利   pR$6,Vi  
  B (70)book-keeping 薄记   g`,AaWlF  
  B (71)Boston classification 波士顿分类   ' fW#7W  
  B (72)breakeven chart 保本图   /oP^'""@je  
  B (73)breakeven point 保本点   |:q/Dt@  
  B (74)breaking-down time 复位时间   !,&yyx.  
  B (75)budget 预算   y!Cc?$]_Y  
  B (76)budget center 预算中心   ~ !:0iFE&H  
  B (77)budget cost allowance 预算成本折让   `rFAZcEj%  
  B (78)budget manual 预算手册   vA&Vu"}S  
  B (79)budget period 预算期间   , Ww  
  B (80)budgetary control 预算控制   =x l~][  
  B (81)budgeted capacity 预算生产能力   4E3g,%9u  
  B (82)burden 制造费用   _a -]?R  
  B (83)business center 经营中心   B@K[3  
  B (84)business entity 营业个体   g1[&c+=U`P  
  B (85)business unit 经营单位   BGWAh2w6  
 B (86)buy-out management 管理性购买产权   p+w8$8)  
  B (87)by-product 副产品 Fwfo2   
  C (88)called-up share capital 催缴股本    v[,Src  
  C (89)capacity 生产能力   F]=B'ZI  
  C (90)capacity ratios 生产能力比率   z'MS#6|}  
  C (91)capital 资本   Oh!(@  
  C (92)capital assets pricing model资本资产计价模式   pj{\T?(  
  C (93)capital commitment 承诺资本   pB01J<@m  
  C (94)capital employed 已运用的资本   S%6U~@hig  
  C (95)capital expenditure 资本支出   hx!7w}[A  
  C (96)capital expenditureauthorization 资本支出核准   Vz:_mKA  
  C (97)capital expenditure control 资本支出控制   1mW%  
  C (98)capital expenditure proposal资本支出申请   p^QZq>v  
  C (99)capital funding planning 资本基金筹集计划   N}Vn;29  
  C (100)capital gain 资本收益   y\PxR708  
  C (101)capital investment appraisal资本投资评估   uHM@h{r  
  C (102)capital maintenance 资本保全   =!0I_L/  
  C (103)capital resource planning 资本资源计划   :`W|h E^  
  C (104)capital surplus 资本盈余   o$J6 ~ dn  
  C (105)capital turnover 资本周转率   GESXc $E8  
  C (106)card 记录卡   f(Hu {c5yV  
  C (107)cash 现金   _<Dt z  
  C (108)cash account 现金账户   ?d-70pm  
  C (109)cash book 现金账薄   "yh Pm  
  C (110)cash cow 金牛产品   FC>d_=V  
  C (111)cash flow 现金流量   5cTY;@ @  
  C (112)cash discounted 现金贴现   ^ eh /HnJs  
  C (113)cash flow budget 现金流量预算   K{DAOQ.z  
  C (114)cash flow statement 现金流量表   w6zB Vi  
  C (115)cash ledger 现金分类账   CZ=0mWfF  
  C (116)cash limit 现金限额   G\~^&BAC  
  C (117)CCA 现时成本会计   aG27%(@  
  C (118)center 中心   SkP[|g '56  
  C (119)changeover time 变更时间   ME+em1ZH  
  C (120)chartered entity 特许经济个体   '044Vm;/  
  C (121)cheque 支票   Xr_pgW |  
  C (122)cheque register 支票登记薄   2$0)?ZC?=  
  C (123)coin analysis 零钱分类   p@I9< ^"  
  C (124)classification 分类   A,XfD}+:Z  
  C (125)clock card 工时卡   7 .+al)hl  
  C (126)code 代码   b9("DZW;  
  C (127)commitment accounting 承诺确认会计   l)|lTOjb  
  C (128)common cost 共同成本   t4K56H.L?  
  C (129)company limited byguarantee 有限担保责任公司   0HibY[_PbD  
C (130)company limited shares 股份有限公司   `,#!C`E 9  
  C (131)competitive position 竞争能力状况   +{-]P\oc  
  C (132)concept 概念   ->oz#  
  C (133)conglomerate 跨行业企业   dgc&[  
  C (134)consistency concept 一致性概念   ]VjLKFb~U  
  C (135)consolidated accounts 合并报表   c> ~:dcy  
  C (136)consolidation accounting 合并会计   q=0 pQ 1>  
  C (137)consortium 财团   +R\~3uj[7  
  C (138)contingency plan 应急计划   8( lCi$  
  C (139)contingent liabilities 或有负债   BKb<2  
  C (140)continuous operation 连续生产   f=_g8+}h  
  C (141)contra 抵消   nNR:cG fG  
  C (142)contract cost 合同成本   )f*Iomp]@  
  C (143)contract costing 合同成本计算   dY'Y5Th~  
  C (144)contribution 贡献毛益   WU\m^!`w=F  
  C (145)contribution centre 贡献中心   lB:l)!]||=  
  C (146)contribution chart 贡献图   !J^tg2M8:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^k72{ 3N(  
  C (148)contribution to salesration 贡献毛益对销售比率   ]w22@s  
  C (149)control 控制   8S>>7z!U  
  C (150)control account 控制帐户   K51fC4'{  
  C (151)control limits 控制限度   YFvgz.>QE  
  C (152)controllability concept 可控制概念   v Ln> 4SK  
  C (153)controllable cost 可控制成本   A{`]& K1u  
  C (154)conversion cost 加工成本   s]x2DH+_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   FfYs Sq2l  
  C (156)corporate appraisal 公司评估   ,nYZxYLf+  
  C (157)corporate planning 公司计划   T`Hw49  
  C (158)corporate social reporting 公司社会报告   E .;io*0  
  C (159)corporation 股份公司   2OCdG  
  C (160)cost 成本   Sx&mv.?X  
  C (161)cost account 成本帐户   Q8Te'1Ln!  
  C (162)cost accounting 成本会计   3B#!2|  
  C (163)cost accounting manual 成本手册   p qfT\Kb>  
  C (164)cost accounts calendar 成本报表的日历时间   fsI`DjKi)  
  C (165)cost adjustment 成本调整   A-0m8<  
  C (166)cost allocation 成本分配   o* _g$  
  C (167)cost apportionment 成本分摊   *k6$   
  C (168)cost attribution 成本归属   rWe 8D/oc  
  C (169)cost audit 成本审计   =t.F2'<[Z  
  C (170)cost behaviour 成本性态   J/7 u7_  
  C (171)cost benefit analysis 成本效益分析   +Ag#B*   
  C (172)cost center 成本中心   U_Y;fSl>  
  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