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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 ! VwU=5  
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  1.audit   审计 vwR_2u  
  2.attestation   鉴证 D6SUzI1+H  
  3.credibility   可信赖程度 4Z)4WGp!  
  4.audit of financial statements 财务报表审计 3WV(Ok  
  5.agreed-upon procedures 执行商定程序 ]A4=/6`g?b  
  6.high levels of assurance 高水平保证 f^%3zWp|-  
  7.compilation 编制 +vc+9E.?9  
  8.reliability 可靠性 M 8^ID #  
  9.relevance 相关性 W? 7l-k=S  
  10.professional skepticism 职业谨慎 ~C-Sr@ a?/  
  11.objectivity 客观性 uf(ayDE  
  12. professional competence 专业胜任能力 gv!8' DKn  
  13.Senior/CPA-in-charge 项目经理 O5dS$[`j\p  
  14.audit engagement letter 业务约定书 :]"5UY?oF  
  15.recurring audit 连续审计 /iW+<@Mas  
  16.the client 委托人 ~f QrH%@  
  17.change CPA 更换注册会计 $CcjuPsK  
  18.the existing CPA 现任注册会计师 P jQl(v&O  
  19.the successor CPA 后任注册会计师 i4C{3J^  
  20.the preceding CPA前任注册会计师 ,n|si#  
  21.issue the audit report 出具审计报告 HKN|pO3v  
  22.expert 专家 WR+j?Fcf  
  23.the board of directors 董事会 y@LI miRG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |jsI-?%8J  
  25.assess material misstatement risks评估重大错报风险 +sNS  
  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 dg D-"-O  
  27.a general knowledge of —— 初步了解―――的情况 z%&FLdXgW+  
  28.a more knowledge of—— 进一步了解的情况 I2}W/}  
  29.the prior year‘s working papers 以前年度工作底稿 UhB +c  
  30.minutes of meeting 会议纪要 :4AQhn^;"  
  31.business risks 经营风险 o<g?*"TRh  
  32.appropriateness 适当性 _K5<)( )  
  33.accounting estimate 会计估计 xL* psj  
  34.management representations 管理层声明 x/ QqG1q  
  35.going concern assumption 持续经营假设 [i.@q}c~E  
  36.audit plan 审计计划 Po>6I0y  
  37.significant audit areas 重点审计领域 }2 S.  
  38.error 错误 NP>v @jO  
  39.fraud舞弊 ITPE2x  
  40.modified or additional procedures 修改或追加审计程序 9~ p;iiKGG  
  41.misappropriation of assets 侵占资产 /08FV|tX)  
  42.transactions without substance 虚假交易 8)B {x[?|  
  43.unusual pressures 异常压力 X)g X9DA  
  44.the suspected noncompliance 涉嫌存在违法行为 Y A.&ap  
  45.materialiy 重要性 K'OG-fn;  
  46.exceed the materiality level 超过重要性水平 8lQ/cGAc  
  47.approach the materiality level 接近重要性水平 =fSTncq  
  48.an acceptably low level 可接受水平 G/ x6zdk  
  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 =^"Sx??V  
  50.misstatements or omissions 错报或漏报 KFM[caKeJO  
  51.aggregate 总计 iG W(2.Z  
  52.subsequent events 期后事项 !~^2Mu(X  
  53.adjust the financial statements 调整财务报表 m:_#kfC&K"  
  54.perform additional audit procedures 实施追加的审计程序 s/1r{;q  
  55.audit risk 审计风险 =lNW1J\SW  
  56.detection risk 检查风险 e9acI>^w  
  57.inappropriate audit opinion 不适当的审计意见 D5zc{) /  
  58.material misstatement 重大的错报 %p7 ?\>  
  59.tolerable misstatement 可容忍错报 b[vE!lJEq  
  60.the acceptable level of detection risk 可接受的检查风险 ui]iO  p  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2%/F`_XbP  
  62.simall business 小规模企业 +\dVC,,=^g  
  63.accounting system 会计系统 '! >9j,BJ  
  64.test of control 控制测试 z$<=8ox8e  
  65.walk-through test 穿行测试 f,YO RJ  
  66.communication 沟通 H UJqB0D ?  
  67.flow chart 流程图 >WHajYO"  
  68.reperformance of internal control 重新执行 Rsx6vF8]5  
  69.audit evidence 审计证据 O"9t,B>=i  
  70.substantive procedures 实质性程序 g5BL"Dn  
  71.assertions 认定 [[T7s(3  
  72.esistence 存在 }0 ~$^J  
  73.occurrence 发生 s'O%@/;J  
  74.completeness 完整性 +m_ .?V6  
  75.rights and obligations 权利和义务 )St0}?I~  
  76.valuation and allocation 计价和分摊 o*T?f)_[p  
  77.cutoff 截止 ?!ap @)9  
  78.accuracy 准确性 9FEhl~&  
  79.classification 分类 }#zL)+XI  
  80.inspection 检查 2d[tcn$;h]  
  81.supervision of counting 监盘 ~XUUrg;  
  82.observation 观察 9WHE4'Sa  
  83.confirmation 函证 cfmwz~S6i  
  84.computation 计算 Hc/7x).  
  85.analytical procedures 分析程序 u7!gF&tA  
  86.vouch 核对 (~|)Gmq2  
  87.trace 追查 ^;II@n i  
  88.audit sampling 审计抽样 ,|f=2t+5X  
  89.error 误差  hyxv+m[  
  90.expected error 预期误差 4lo7yx  
  91.population 总体 +5fB?0D;  
  92.sampling risk 抽样风险 TjpyU:R,&|  
  93.non- sampling risk 非抽样风险 O!PGZuF  
  94.sampling unit 抽样单位 8] LF{Obz[  
  95.statistical sampling 统计抽样 D(z#)oDr  
  96.tolerable error 可容忍误差 y9}qB:[bR  
  97.the risk of under reliance 信赖不足风险 Vc\g"1 x  
  98.the risk of over reliance 信赖过度风险 U/c+j{=~  
  99.the risk of incorrect rejection 误拒风险 W{Qb*{9  
  100. the risk of incorrect acceptance 误受风险 ['QhC({  
  101.working trial balance 试算平衡表 u`EK^\R  
  102.index and cross-referencing 索引和交叉索引 a,rXG  
  103.cash receipt 现金收入 :F d1k Jm  
  104.cash disbursement 现金支出 mR.j8pi  
  105.bank statement 银行对账单 J rK{MhO  
  106.bank reconciliation 银行存款余额调节表 `&I6=,YLp  
  107.balance sheet date 资产负债表日 I/'>M DB!  
  108.net realizable value 可变现净值 + s}!+I8 P  
  109.storeroom 仓库 JKKp5~_~  
  110.sale invoice 销售发票 Tw \@]fw  
  111.price list 价目表 hl[<o<`Q  
  112.positive confirmation request 积极式询证函 czw:xG!&  
  113.negative confirmation request 消极式询证函 }[%F  
  114.purchase requisition 请购单 qX&+  
  115.receiving report 验收报告 Qfeu3AT  
  116.gross margin 毛利 fq1w <e  
  117.manufacturing overhead 制造费用 %X\J%Fj  
  118.material requisition 领料单 :qS~"@?<  
  119.inventory-taking 存货盘点 S|d /?}C|e  
  120.bond certificate 债券 M5[#YG'FlQ  
  121.stock certificate 股票 l=" (Hp%b  
  122.audit report 审计报告 ,%Pn.E* r;  
  123.entity 被审计单位 yI=nu53BV  
  124.addressee of the audit report 审计报告的收件人 E.yFCa L  
  125.unqualified opinion 无保留意见 tL&_@PD) 3  
  126.qualified opinion 保留意见 `-nSH)GBM  
  127.disclaimer of opinion 无法表示意见 lBn<\Y!^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   j %M Y6"  
  A (2)absorbed overhead 已吸收制造费用 VK9E{~0=  
  A (3)absorption costing 吸收成本计算 w2$ L;q  
  A (4)account 账户,报表   n2aUj(Zs=  
  A (5)accounting postulate 会计假设   0r@L A|P  
  A (6)accounting series release 会计公告文件   Pf8_6z_  
  A (7)accounting valuation 会计计价   SdufI_'B  
  A (8)account sale 承销清单 PazWMmI  
  A (9)accountability concept 经营责任概念   d+Mogku2  
  A (10)accountancy 会计职业   &WCVdZK:  
  A (11)accountant 会计师   :wzbD,/M  
  A (12)accounting 会计   * *A JFc  
  A (13)agency cost 代理成本   n n[idw  
  A (14)accounting bases 会计基础   GDj_+G;tO\  
  A (15)accounting manual 会计手册   2AqcabI9  
  A (16)accounting period 会计期间   3b?-83a  
  A (17)accounting policies 会计方针   &xj40IZ  
  A (18)accounting rate of return 会计报酬率   r?`nc6$0|  
  A (19)accounting reference date 会计参照日   E=v4|/['N  
  A (20)accounting reference period 会计参照期间   vr>J$ (F  
  A (21)accrual concept 应计概念   u 'ng'j'  
  A (22)accrual expenses 应计费用   }zo-%#  
  A (23)acid test ration 速动比率(酸性测试比率)   Jx3a7CpX  
  A (24)acquisition 购置   bz&9]% S<  
  A (25)acquisition accounting 收购会计   ,g P;XRe1  
  A (26)activity based accounting 作业基础成本计算   U ;4;>  
  A (27)adjusting events 调整事项   "{{@N4^  
  A (28)administrative expenses 行政管理费   7Aw <:  
  A (29)advice note 发货通知   Nf~B 1vkp  
  A (30)amortization 摊销   &=8ZGjR< }  
  A (31)analytical review 分析性检查   NFU=PS$  
  A (32)annual equivalent cost 年度等量成本法   JjA O9j%  
  A (33)annual report and accounts 年度报告和报表   _qit$#wK;  
  A (34)appraisal cost 检验成本   X7aj/:fXe  
  A (35)appropriation account 盈余分配账户   Yk4ah$}%-^  
  A (36)articles of association 公司章程细则   .<P@6Jq  
  A (37)assets 资产   ieyqp~+|4$  
  A (38)assets cover 资产保障   B]D51R\}VE  
  A (39)asset value per share 每股资产价值   a(U/70j  
  A (40)associated company 联营公司   fQU_A  
  A (41)attainable standard 可达标准   0O q5;5  
-mZ{.\9  
 A (42)attributable profit 可归属利润   ?$7$# DX  
  A (43)audit 审计   Mf:x9#  
  A (44)audit report 审计报告   HV3D$~gF  
  A (45)auditing standards 审计准则   $EG<LmC-Q  
  A (46)authorized share capital 额定股本   qyzeAK\Ia  
  A (47)available hours 可用小时    m<9W #  
  A (48)avoidable costs 可避免成本 z Hj_q%A  
  B (49)back-to-back loan 易币贷款   4_eFc$^  
  B (50)backflush accounting 倒退成本计算   {*|$@%y!  
  B (51)bad debts 坏帐   Zfr?(y+3  
  B (52)bad debts ratio 坏帐比率   z :$TW{%M  
  B (53)bank charges 银行手续费   j%0 g *YI  
  B (54)bank overdraft 银行透支   9e 1KH'  
  B (55)bank reconciliation 银行存款调节表   2LN5}[12]  
  B (56)bank statement 银行对账单   RK]."m0c~#  
  B (57)bankruptcy 破产   $r)nvf`\  
  B (58)basis of apportionment 分摊基础   dZbG#4oO  
  B (59)batch 批量   xeHqC9Ou  
  B (60)batch costing 分批成本计算   7w"YCRKh  
  B (61)beta factor B(市场)风险因素   PJcz] <  
  B (62)bill 账单   rNHV  
  B (63)bill of exchange 汇票   20uR?/|@  
  B (64)bill of landing 提单   Sytx9`G 5  
  B (65)bill of materials 用料预计单   hmd,g>J:<  
  B (66)bill payable 应付票据   jdDcmR  
  B (67)bill receivable 应收票据   HYk*;mD  
  B (68)bin card 存货记录卡   +%RXV ~  
  B (69)bonus 红利   hta$ k%2  
  B (70)book-keeping 薄记   xZ"kJ'C4}  
  B (71)Boston classification 波士顿分类   Q ?W6  
  B (72)breakeven chart 保本图   }oTac  
  B (73)breakeven point 保本点   [+y/qx79  
  B (74)breaking-down time 复位时间   u"n ~ 9!G  
  B (75)budget 预算   3?(||h{  
  B (76)budget center 预算中心   _^ @}LVv+E  
  B (77)budget cost allowance 预算成本折让   *SZ*S %oS3  
  B (78)budget manual 预算手册   l:kF0tj"  
  B (79)budget period 预算期间   sXSZ#@u,WN  
  B (80)budgetary control 预算控制   I-q@@! =  
  B (81)budgeted capacity 预算生产能力   SY 2B\TV  
  B (82)burden 制造费用   {z%%(,I  
  B (83)business center 经营中心   cYTX)]^u  
  B (84)business entity 营业个体   /SD2e@x{U  
  B (85)business unit 经营单位   l>9ZAI\^  
 B (86)buy-out management 管理性购买产权   }F R yG%  
  B (87)by-product 副产品 ~F]- +|  
  C (88)called-up share capital 催缴股本   0)lG~_q  
  C (89)capacity 生产能力    L7*~8Y  
  C (90)capacity ratios 生产能力比率   P8s'e_t  
  C (91)capital 资本   \h"QgHzp  
  C (92)capital assets pricing model资本资产计价模式   yz2NB?)  
  C (93)capital commitment 承诺资本   p.1|bXY`  
  C (94)capital employed 已运用的资本   :FdV$E]]<  
  C (95)capital expenditure 资本支出   akQtre`5sd  
  C (96)capital expenditureauthorization 资本支出核准   7<?v!vQ}-  
  C (97)capital expenditure control 资本支出控制   Z)(C7,Xu  
  C (98)capital expenditure proposal资本支出申请   r,b-c  
  C (99)capital funding planning 资本基金筹集计划   jX{lo   
  C (100)capital gain 资本收益   ;z7iUke0%  
  C (101)capital investment appraisal资本投资评估   vexQP}N0  
  C (102)capital maintenance 资本保全   ni]gS0/  
  C (103)capital resource planning 资本资源计划   .Is g1qrC  
  C (104)capital surplus 资本盈余   S*CRVs  
  C (105)capital turnover 资本周转率   { lLUZM  
  C (106)card 记录卡   zUxF"g-W  
  C (107)cash 现金   TO)wjF_  
  C (108)cash account 现金账户   e:.Xs  
  C (109)cash book 现金账薄   4 ITSDx  
  C (110)cash cow 金牛产品   Fk 1M5Dm  
  C (111)cash flow 现金流量   *-Y|qS%  
  C (112)cash discounted 现金贴现   4oOe  
  C (113)cash flow budget 现金流量预算   hD l+  
  C (114)cash flow statement 现金流量表   uBs[[9je(  
  C (115)cash ledger 现金分类账   <OW` )0UX  
  C (116)cash limit 现金限额   `h Y:F(  
  C (117)CCA 现时成本会计   4aZsz,=  
  C (118)center 中心   TZ Z qV8  
  C (119)changeover time 变更时间   O`mW,  
  C (120)chartered entity 特许经济个体   e$tKKcj0T  
  C (121)cheque 支票   q@u$I'`Bs  
  C (122)cheque register 支票登记薄   &ze'V , :  
  C (123)coin analysis 零钱分类   DjL(-7'p  
  C (124)classification 分类   e v?Hz8Q;(  
  C (125)clock card 工时卡   oc-7gz)  
  C (126)code 代码   r0j:ll d  
  C (127)commitment accounting 承诺确认会计   TiF$',WMv  
  C (128)common cost 共同成本   "v~w# \pz7  
  C (129)company limited byguarantee 有限担保责任公司   v?h#Ym3e<  
C (130)company limited shares 股份有限公司   R_ 4600  
  C (131)competitive position 竞争能力状况   |vWx[=`o  
  C (132)concept 概念   .Fh5:W N  
  C (133)conglomerate 跨行业企业   vC J  
  C (134)consistency concept 一致性概念   X'[S  Cs  
  C (135)consolidated accounts 合并报表   [N#2uo  
  C (136)consolidation accounting 合并会计   NRq jn; ,+  
  C (137)consortium 财团   j|HOry1E&  
  C (138)contingency plan 应急计划   n&[U/`o  
  C (139)contingent liabilities 或有负债   ^X0<ZI  
  C (140)continuous operation 连续生产   ";",r^vr\  
  C (141)contra 抵消   rMf& HX  
  C (142)contract cost 合同成本   -oe&1RrdVg  
  C (143)contract costing 合同成本计算   ybf`7KEP2A  
  C (144)contribution 贡献毛益   %qfEFhRC  
  C (145)contribution centre 贡献中心    |n~,$  
  C (146)contribution chart 贡献图   |$9k z31  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Dw6Q2Gnv  
  C (148)contribution to salesration 贡献毛益对销售比率   Ql\{^s+  
  C (149)control 控制   lgA9p 4-  
  C (150)control account 控制帐户   d:=5y)  
  C (151)control limits 控制限度   tq>QZEg  
  C (152)controllability concept 可控制概念   WRFzb0;01  
  C (153)controllable cost 可控制成本   ^ i#q{@g  
  C (154)conversion cost 加工成本   u& :-&gva  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Ge[N5N>  
  C (156)corporate appraisal 公司评估   m]Z& .,bA  
  C (157)corporate planning 公司计划   MWsBZJRr  
  C (158)corporate social reporting 公司社会报告   $N5}N\C:a  
  C (159)corporation 股份公司   M.!U;U<?  
  C (160)cost 成本    +<AX 0(  
  C (161)cost account 成本帐户   0ltq~K  
  C (162)cost accounting 成本会计   -Vt*(L  
  C (163)cost accounting manual 成本手册   Cq/*/jBM  
  C (164)cost accounts calendar 成本报表的日历时间   i~.L{K  
  C (165)cost adjustment 成本调整   i>q]U:U  
  C (166)cost allocation 成本分配   H`aqpa"C  
  C (167)cost apportionment 成本分摊   ) <^9`  
  C (168)cost attribution 成本归属   Suk RJvi  
  C (169)cost audit 成本审计   E@P8-x' i  
  C (170)cost behaviour 成本性态   hq$:62NYg  
  C (171)cost benefit analysis 成本效益分析   [ZOo%"M_Y  
  C (172)cost center 成本中心   FrB}2  
  C (173)cost driver 成本动因
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