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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 DWID$w  
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  1.audit   审计 /qx0TDB  
  2.attestation   鉴证 AjT%]9 V?  
  3.credibility   可信赖程度 xZQg'IT  
  4.audit of financial statements 财务报表审计 5o6>T!  
  5.agreed-upon procedures 执行商定程序 GF>'\@Th  
  6.high levels of assurance 高水平保证 Yb /i{@AJ  
  7.compilation 编制 +> WM[o^I  
  8.reliability 可靠性 E/09hD Q  
  9.relevance 相关性 u6MzRC  
  10.professional skepticism 职业谨慎 <IC~ GqXv  
  11.objectivity 客观性 3q'&j, ,^  
  12. professional competence 专业胜任能力 XvE9 b5}  
  13.Senior/CPA-in-charge 项目经理 )QG<f{wS  
  14.audit engagement letter 业务约定书 7hi"6,  
  15.recurring audit 连续审计 c{&*w")J  
  16.the client 委托人 qWx][D"  
  17.change CPA 更换注册会计 @EDs~ lPv  
  18.the existing CPA 现任注册会计师 Fb4`|  
  19.the successor CPA 后任注册会计师 m <w "T7  
  20.the preceding CPA前任注册会计师 C%U`"-%n@7  
  21.issue the audit report 出具审计报告 g=]u^&  
  22.expert 专家 %^8^yZz  
  23.the board of directors 董事会 }j^\(2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~",`,ZXQy  
  25.assess material misstatement risks评估重大错报风险 V h k _  
  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 7yx$N n`(  
  27.a general knowledge of —— 初步了解―――的情况 lr{?"tl_  
  28.a more knowledge of—— 进一步了解的情况 '2laTl]`  
  29.the prior year‘s working papers 以前年度工作底稿 i@B[ eta  
  30.minutes of meeting 会议纪要 qKE:3g35  
  31.business risks 经营风险 Vm df8[5  
  32.appropriateness 适当性 T<L^N+<,{N  
  33.accounting estimate 会计估计 ylB7*>[  
  34.management representations 管理层声明 DF g,Xa#  
  35.going concern assumption 持续经营假设 ~{D[ >j][  
  36.audit plan 审计计划 hTM[8 ~<^  
  37.significant audit areas 重点审计领域 0q*r  
  38.error 错误 r)1'ePI"  
  39.fraud舞弊 %uoQ9lD'  
  40.modified or additional procedures 修改或追加审计程序 \T\b NbPn  
  41.misappropriation of assets 侵占资产 *$"gaXI  
  42.transactions without substance 虚假交易 &E4 0* (C  
  43.unusual pressures 异常压力 ,i0b)=!o  
  44.the suspected noncompliance 涉嫌存在违法行为 !p[9{U->o;  
  45.materialiy 重要性 !j\" w p  
  46.exceed the materiality level 超过重要性水平 W0C@9&pn6  
  47.approach the materiality level 接近重要性水平 A)~X,  
  48.an acceptably low level 可接受水平 PI~1GyJr@;  
  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 C-?%uF  
  50.misstatements or omissions 错报或漏报 NO0"*c;  
  51.aggregate 总计 Z{ u a=0  
  52.subsequent events 期后事项 X5]TY]  
  53.adjust the financial statements 调整财务报表 ncX/L[L  
  54.perform additional audit procedures 实施追加的审计程序 :KKa4=5L  
  55.audit risk 审计风险 7;tJK^J`  
  56.detection risk 检查风险 uu/+.9  
  57.inappropriate audit opinion 不适当的审计意见 8srBHslI  
  58.material misstatement 重大的错报 %\kOLE2`  
  59.tolerable misstatement 可容忍错报 \(PohwWWo  
  60.the acceptable level of detection risk 可接受的检查风险 xy<`#   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ] )"u+  
  62.simall business 小规模企业 -\y-qHgb/  
  63.accounting system 会计系统 &%2*Wu;  
  64.test of control 控制测试 % ',F  
  65.walk-through test 穿行测试 R.s^o]vT  
  66.communication 沟通 $%%os6y2v  
  67.flow chart 流程图 +hRmO  
  68.reperformance of internal control 重新执行 tdEnk.O  
  69.audit evidence 审计证据 {66fG53x  
  70.substantive procedures 实质性程序 oM)h#8bq  
  71.assertions 认定 =B];?%  
  72.esistence 存在 %+F"QI1~0  
  73.occurrence 发生 Y 9=(zOqv  
  74.completeness 完整性 Y]; Ycj;  
  75.rights and obligations 权利和义务 QnI.zq V  
  76.valuation and allocation 计价和分摊 ooj~&fu  
  77.cutoff 截止 mC z,2K|^~  
  78.accuracy 准确性 1TM~*<Jb  
  79.classification 分类 T?p`)  
  80.inspection 检查 CAU0)=M  
  81.supervision of counting 监盘 S/`%Q2za4  
  82.observation 观察 =X!IH d0  
  83.confirmation 函证 @<@SMK)  
  84.computation 计算 -L3|&O_  
  85.analytical procedures 分析程序 XG@`ZJhU6  
  86.vouch 核对 ai'4_  
  87.trace 追查 <X_!x_ x  
  88.audit sampling 审计抽样 &(a(W22O  
  89.error 误差 m3 ^/: <  
  90.expected error 预期误差 r{sebE\ ;  
  91.population 总体 1 Vy,&[c~"  
  92.sampling risk 抽样风险 vNW jH!'  
  93.non- sampling risk 非抽样风险 &6j<ca  
  94.sampling unit 抽样单位 npDIX  
  95.statistical sampling 统计抽样 kL90&nP   
  96.tolerable error 可容忍误差 /:\3 \{?0m  
  97.the risk of under reliance 信赖不足风险 /U$8TT8+-  
  98.the risk of over reliance 信赖过度风险 W><dYy=z5  
  99.the risk of incorrect rejection 误拒风险 =9G;PVk|  
  100. the risk of incorrect acceptance 误受风险 a{!r`>I\f  
  101.working trial balance 试算平衡表 $>R(W=Q  
  102.index and cross-referencing 索引和交叉索引 7 yt=]1  
  103.cash receipt 现金收入 }4>JO""  
  104.cash disbursement 现金支出 .la&P,j_L  
  105.bank statement 银行对账单 o+?r I p  
  106.bank reconciliation 银行存款余额调节表 b}G24{  
  107.balance sheet date 资产负债表日 gr-x |wK  
  108.net realizable value 可变现净值 k]rLjcB  
  109.storeroom 仓库 .A1\J@b  
  110.sale invoice 销售发票 xAwf49N~  
  111.price list 价目表 4.K'\S  
  112.positive confirmation request 积极式询证函 XjE>k!=I  
  113.negative confirmation request 消极式询证函 l12$l<x&M  
  114.purchase requisition 请购单 p\bFdxv#  
  115.receiving report 验收报告 ?G08NR  
  116.gross margin 毛利 1j\aH&)GH  
  117.manufacturing overhead 制造费用 (vJ2z =z  
  118.material requisition 领料单 O}#yijU3e  
  119.inventory-taking 存货盘点 L7mz#CMWf  
  120.bond certificate 债券 [ut#:1h^  
  121.stock certificate 股票 [ B0K  
  122.audit report 审计报告 15zrrU~D  
  123.entity 被审计单位 : &J8.G^  
  124.addressee of the audit report 审计报告的收件人 A%vsno!  
  125.unqualified opinion 无保留意见 'FzN[% K"  
  126.qualified opinion 保留意见 ze'.Y%]  
  127.disclaimer of opinion 无法表示意见 NNa1EXZ[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   W3Ulewa  
  A (2)absorbed overhead 已吸收制造费用 /.=r>a }l  
  A (3)absorption costing 吸收成本计算 A CV ek  
  A (4)account 账户,报表   qd!#t]  
  A (5)accounting postulate 会计假设   3]n0 &MZAR  
  A (6)accounting series release 会计公告文件   !Zbesp KZ  
  A (7)accounting valuation 会计计价   d `j?7Z  
  A (8)account sale 承销清单 s6=YV0w(  
  A (9)accountability concept 经营责任概念   TK>{qxt:=  
  A (10)accountancy 会计职业   d<@Mdo<;?g  
  A (11)accountant 会计师   b0a}ME&1  
  A (12)accounting 会计   :w?7j_p#  
  A (13)agency cost 代理成本   nd+?O7~}(  
  A (14)accounting bases 会计基础   Y5-kj, CB  
  A (15)accounting manual 会计手册   qSQ @p\O~  
  A (16)accounting period 会计期间   r(}nhUQ%E  
  A (17)accounting policies 会计方针   ^C9x.4I$)  
  A (18)accounting rate of return 会计报酬率   &-GuKH(Y<  
  A (19)accounting reference date 会计参照日   FBsn;,3<W  
  A (20)accounting reference period 会计参照期间   b4 hIeBI\  
  A (21)accrual concept 应计概念   A1*4*  
  A (22)accrual expenses 应计费用   0k?Sq#7q  
  A (23)acid test ration 速动比率(酸性测试比率)   P Tnac  
  A (24)acquisition 购置   Lm.`+W5  
  A (25)acquisition accounting 收购会计   wq4nMY:#  
  A (26)activity based accounting 作业基础成本计算   7aQcP  
  A (27)adjusting events 调整事项   p\U*;'hv  
  A (28)administrative expenses 行政管理费   >;i\v7  
  A (29)advice note 发货通知   <4zT;:NQ  
  A (30)amortization 摊销   aed+C:N  
  A (31)analytical review 分析性检查   ygvzdYd  
  A (32)annual equivalent cost 年度等量成本法   p ,n\__  
  A (33)annual report and accounts 年度报告和报表   WF/l7u#4i  
  A (34)appraisal cost 检验成本   ';/84j-3F  
  A (35)appropriation account 盈余分配账户   n9 fk,3  
  A (36)articles of association 公司章程细则   )&.!3y 660  
  A (37)assets 资产   yx0Q+Sm1:  
  A (38)assets cover 资产保障   rR!U;  
  A (39)asset value per share 每股资产价值   vF>gU_gz.  
  A (40)associated company 联营公司   *fP(6e#G,  
  A (41)attainable standard 可达标准   j??tmo  
m.V,I}J.q  
 A (42)attributable profit 可归属利润   93I'cWN  
  A (43)audit 审计   G\1J _al  
  A (44)audit report 审计报告   9Q@*0-  
  A (45)auditing standards 审计准则   ck$2Ue2`@w  
  A (46)authorized share capital 额定股本   ZPF7m{S  
  A (47)available hours 可用小时   b%nkIPA  
  A (48)avoidable costs 可避免成本 + v[O   
  B (49)back-to-back loan 易币贷款    C6)R#  
  B (50)backflush accounting 倒退成本计算   ;i9>}]6  
  B (51)bad debts 坏帐   O3ZM:,.  
  B (52)bad debts ratio 坏帐比率   <bdyAUeFw  
  B (53)bank charges 银行手续费   Z}[xQ5  
  B (54)bank overdraft 银行透支   pAg$oe#  
  B (55)bank reconciliation 银行存款调节表   !BRcq~-.  
  B (56)bank statement 银行对账单   pb$fb  
  B (57)bankruptcy 破产   8ath45G@  
  B (58)basis of apportionment 分摊基础   G{A)H_o*  
  B (59)batch 批量   B+Q+0tw*i  
  B (60)batch costing 分批成本计算   k6J\Kkk(  
  B (61)beta factor B(市场)风险因素   bpMl =_  
  B (62)bill 账单   kr{)  
  B (63)bill of exchange 汇票   `Z8^+AMc  
  B (64)bill of landing 提单   tE:X,Lt [  
  B (65)bill of materials 用料预计单   cno;>[$  
  B (66)bill payable 应付票据   %uEtQh[  
  B (67)bill receivable 应收票据   VV\Xb31J  
  B (68)bin card 存货记录卡    i_y:4  
  B (69)bonus 红利    0dh#/  
  B (70)book-keeping 薄记   ~BQV]BJ7  
  B (71)Boston classification 波士顿分类   !u%9;>T7  
  B (72)breakeven chart 保本图   bqjr0A7{  
  B (73)breakeven point 保本点   8{@`kyy|  
  B (74)breaking-down time 复位时间   Wo 2 v5-  
  B (75)budget 预算   }Eb]9c\  
  B (76)budget center 预算中心   V{FE[v_  
  B (77)budget cost allowance 预算成本折让   ixzTJ]yu  
  B (78)budget manual 预算手册   |>@ -grs  
  B (79)budget period 预算期间   #Jv43L H  
  B (80)budgetary control 预算控制   'f6PjI  
  B (81)budgeted capacity 预算生产能力   ;24'f-Eri  
  B (82)burden 制造费用   $vqU|]J`  
  B (83)business center 经营中心   >3+FZ@.iT  
  B (84)business entity 营业个体   QxA0I+ i  
  B (85)business unit 经营单位   '&)D>@g  
 B (86)buy-out management 管理性购买产权   &_YtY47  
  B (87)by-product 副产品 |f3U%2@  
  C (88)called-up share capital 催缴股本   u/#&0_ P  
  C (89)capacity 生产能力   2x6<8J8v*  
  C (90)capacity ratios 生产能力比率   .c:)Qli  
  C (91)capital 资本   >"bnpYSe  
  C (92)capital assets pricing model资本资产计价模式   ($:y\,5(9I  
  C (93)capital commitment 承诺资本   '5V^}/  
  C (94)capital employed 已运用的资本   yFi6jN#~  
  C (95)capital expenditure 资本支出   k}-]W@UCa?  
  C (96)capital expenditureauthorization 资本支出核准   UE {,.s  
  C (97)capital expenditure control 资本支出控制   &8waih(|  
  C (98)capital expenditure proposal资本支出申请   . Jb?]n  
  C (99)capital funding planning 资本基金筹集计划   s1Okoxh/!V  
  C (100)capital gain 资本收益   /_HwifRQ  
  C (101)capital investment appraisal资本投资评估   /4^G34  
  C (102)capital maintenance 资本保全   >j) w\i  
  C (103)capital resource planning 资本资源计划   FXeV6zfrE  
  C (104)capital surplus 资本盈余   m]1!-`(*  
  C (105)capital turnover 资本周转率   7:h<`_HT(X  
  C (106)card 记录卡   ||`qIElAW,  
  C (107)cash 现金   &q"'_4  
  C (108)cash account 现金账户   n'ehB%"  
  C (109)cash book 现金账薄   [qW<D/@  
  C (110)cash cow 金牛产品   2q/nAQ+  
  C (111)cash flow 现金流量   [pr 9 $Jr  
  C (112)cash discounted 现金贴现   9E^~#j@Zr  
  C (113)cash flow budget 现金流量预算   m:b^,2"g  
  C (114)cash flow statement 现金流量表   y%2%^wF  
  C (115)cash ledger 现金分类账   pK<%<dIc  
  C (116)cash limit 现金限额   ^g-Fg>&M  
  C (117)CCA 现时成本会计   T7^ulG 1'  
  C (118)center 中心   D9,e3.?p  
  C (119)changeover time 变更时间   Ew>~a8! Fq  
  C (120)chartered entity 特许经济个体   9e-*JYF]C  
  C (121)cheque 支票   K/Sq2:  
  C (122)cheque register 支票登记薄   .r7D )xNa@  
  C (123)coin analysis 零钱分类   >kt~vJI  
  C (124)classification 分类   IvFR <n  
  C (125)clock card 工时卡   xnT3^ #-h  
  C (126)code 代码   Fgsk b"k/  
  C (127)commitment accounting 承诺确认会计   nZ&T8@m  
  C (128)common cost 共同成本   Mp^^!AP9  
  C (129)company limited byguarantee 有限担保责任公司   tSI& "-   
C (130)company limited shares 股份有限公司   _k6x=V;9g  
  C (131)competitive position 竞争能力状况   @X K>  
  C (132)concept 概念   FPvuzBJ  
  C (133)conglomerate 跨行业企业   4 U}zJP(L  
  C (134)consistency concept 一致性概念   lt{lH at1  
  C (135)consolidated accounts 合并报表   >'e B2  
  C (136)consolidation accounting 合并会计   lj4%(rB=  
  C (137)consortium 财团   ^WmGo]<B_  
  C (138)contingency plan 应急计划   *1\z^4=a]  
  C (139)contingent liabilities 或有负债   ;gEp!R8  
  C (140)continuous operation 连续生产   U?JiVxE^  
  C (141)contra 抵消   ]cn/(U`  
  C (142)contract cost 合同成本   Tt{U"EFO  
  C (143)contract costing 合同成本计算   &fCP2]hj'  
  C (144)contribution 贡献毛益   3%_ 4+zd  
  C (145)contribution centre 贡献中心   uE"5cq'B/  
  C (146)contribution chart 贡献图   Po'-z<}wS  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   h U 9\y  
  C (148)contribution to salesration 贡献毛益对销售比率   ,2RC|h^O,  
  C (149)control 控制   a3Z :C!|O'  
  C (150)control account 控制帐户   mfu* o0   
  C (151)control limits 控制限度   D8)O4bh  
  C (152)controllability concept 可控制概念   :0WkxEY9  
  C (153)controllable cost 可控制成本   c"sj)-_  
  C (154)conversion cost 加工成本   fEHh]%GT`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o lYPlH F  
  C (156)corporate appraisal 公司评估   9 %D$T'K  
  C (157)corporate planning 公司计划   /_ $~rW  
  C (158)corporate social reporting 公司社会报告   6e-#XCR{  
  C (159)corporation 股份公司   w 9G_>+?E  
  C (160)cost 成本   5dg-d\ 6S  
  C (161)cost account 成本帐户   7bA4P*  
  C (162)cost accounting 成本会计   +R2^* *<  
  C (163)cost accounting manual 成本手册   $?[1#%  
  C (164)cost accounts calendar 成本报表的日历时间   TTeA a  
  C (165)cost adjustment 成本调整   X!,#'&p&  
  C (166)cost allocation 成本分配   30A`\+^f  
  C (167)cost apportionment 成本分摊   7k'=Fm6za  
  C (168)cost attribution 成本归属   O3_D~O ."  
  C (169)cost audit 成本审计   K?5B>dv@A  
  C (170)cost behaviour 成本性态   >r;ABz/  
  C (171)cost benefit analysis 成本效益分析   m Y$nI -P  
  C (172)cost center 成本中心   }%-UL{3%  
  C (173)cost driver 成本动因
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