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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 B\XKw'   
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  1.audit   审计 Rd#WMo2Xd  
  2.attestation   鉴证 e7sp =I ,  
  3.credibility   可信赖程度 2%_vXo=I  
  4.audit of financial statements 财务报表审计 R21b! Pd\  
  5.agreed-upon procedures 执行商定程序 |E JD3 &  
  6.high levels of assurance 高水平保证 o{y9r{~A  
  7.compilation 编制  z62; cv  
  8.reliability 可靠性 !*7 vFl  
  9.relevance 相关性 xjKR R?  
  10.professional skepticism 职业谨慎 GJ_7h_ 4  
  11.objectivity 客观性 6V7B;tB  
  12. professional competence 专业胜任能力 vbyH<LPz5  
  13.Senior/CPA-in-charge 项目经理 {A05u3}  
  14.audit engagement letter 业务约定书 *Qg_F6y  
  15.recurring audit 连续审计 ,Vt/(x-  
  16.the client 委托人 & tg&5_  
  17.change CPA 更换注册会计 =\H!GT  
  18.the existing CPA 现任注册会计师 ;6>2"{NW  
  19.the successor CPA 后任注册会计师 \nPEyw,U  
  20.the preceding CPA前任注册会计师 Hl{S]]z  
  21.issue the audit report 出具审计报告 .K1FKC$C  
  22.expert 专家 xHD=\,{ig  
  23.the board of directors 董事会 n $$SNWgM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^c9t'V`IWQ  
  25.assess material misstatement risks评估重大错报风险 ur:3W6ZKl  
  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 K<>oa[B9  
  27.a general knowledge of —— 初步了解―――的情况 B><d9d  
  28.a more knowledge of—— 进一步了解的情况 YQj2  
  29.the prior year‘s working papers 以前年度工作底稿 < HVl(O  
  30.minutes of meeting 会议纪要 \1D<!k\S  
  31.business risks 经营风险 xc=b |:A  
  32.appropriateness 适当性 CxwoBuG=?  
  33.accounting estimate 会计估计 LG9+y  
  34.management representations 管理层声明 >n'o*gZM  
  35.going concern assumption 持续经营假设 Cv6'`",Yzm  
  36.audit plan 审计计划 ~?d Nd  
  37.significant audit areas 重点审计领域 JB<Sl4  
  38.error 错误 r]:(Vk]|F  
  39.fraud舞弊 &,{fw@#)_  
  40.modified or additional procedures 修改或追加审计程序 VY |_d k  
  41.misappropriation of assets 侵占资产 Egg=yF>T  
  42.transactions without substance 虚假交易 -zOdU}91Ao  
  43.unusual pressures 异常压力 Ya3C#=  
  44.the suspected noncompliance 涉嫌存在违法行为 A kC1z73<  
  45.materialiy 重要性 Azl&mu  
  46.exceed the materiality level 超过重要性水平 dfKF%27  
  47.approach the materiality level 接近重要性水平 F\KjEl0  
  48.an acceptably low level 可接受水平 _Kl_61k  
  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 =P't(<  
  50.misstatements or omissions 错报或漏报 vHry&# Pl+  
  51.aggregate 总计 _>(^tCo  
  52.subsequent events 期后事项 4|riKo)  
  53.adjust the financial statements 调整财务报表 v%+:/m1  
  54.perform additional audit procedures 实施追加的审计程序 D$ dfNiCH  
  55.audit risk 审计风险 5:Z0Pt  
  56.detection risk 检查风险 le/,R@]B9  
  57.inappropriate audit opinion 不适当的审计意见 u0|8Tgf  
  58.material misstatement 重大的错报 s4A43i'g!h  
  59.tolerable misstatement 可容忍错报 k/#&qC>]  
  60.the acceptable level of detection risk 可接受的检查风险 GpY"f c%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >3_jWFq  
  62.simall business 小规模企业 Pg,b-W?n*  
  63.accounting system 会计系统 CZud& <  
  64.test of control 控制测试 !t$'AoVBq  
  65.walk-through test 穿行测试 e!N:,`R 5  
  66.communication 沟通 *|%@6I(  
  67.flow chart 流程图 $q6BP '7  
  68.reperformance of internal control 重新执行 WA)yfo0A  
  69.audit evidence 审计证据 m0ER@BXRn  
  70.substantive procedures 实质性程序 #5cEV'm;  
  71.assertions 认定 }vxw*8d?  
  72.esistence 存在 l=S35og  
  73.occurrence 发生 ]m g)Q:d,  
  74.completeness 完整性 b6nsg |&#  
  75.rights and obligations 权利和义务 Uc7mOa}4  
  76.valuation and allocation 计价和分摊 C'\- @/  
  77.cutoff 截止 5D\f8L  
  78.accuracy 准确性 i2E )P x  
  79.classification 分类 tItX y  
  80.inspection 检查 rI= v  
  81.supervision of counting 监盘 *6sl   
  82.observation 观察 @L<*9sLWh  
  83.confirmation 函证 IHam4$~-  
  84.computation 计算 t3*wjQ3  
  85.analytical procedures 分析程序 sqEI4~514  
  86.vouch 核对 SQBa;hvgM  
  87.trace 追查 0 HGM4[)=  
  88.audit sampling 审计抽样 {@6= Q 6L  
  89.error 误差 :o0JY= 5  
  90.expected error 预期误差 U 9_9l7&r  
  91.population 总体 GPkmf%FJ  
  92.sampling risk 抽样风险 %<k2#6K  
  93.non- sampling risk 非抽样风险 LLk(l#K*  
  94.sampling unit 抽样单位 Y2a5bc P  
  95.statistical sampling 统计抽样 4 ! i$4  
  96.tolerable error 可容忍误差 lD)%s!  
  97.the risk of under reliance 信赖不足风险 ]op}y0  
  98.the risk of over reliance 信赖过度风险 aoMqSwF=  
  99.the risk of incorrect rejection 误拒风险 UtPLI al  
  100. the risk of incorrect acceptance 误受风险 B:5Rr}eY+  
  101.working trial balance 试算平衡表 *W.C7=  
  102.index and cross-referencing 索引和交叉索引  CJ1 7n  
  103.cash receipt 现金收入 /1"(cQ%?  
  104.cash disbursement 现金支出 S>h;K`  
  105.bank statement 银行对账单 wW7eT~w  
  106.bank reconciliation 银行存款余额调节表 |SoCRjuCPM  
  107.balance sheet date 资产负债表日 5's87Z;6  
  108.net realizable value 可变现净值 !nqUBa  
  109.storeroom 仓库 {IxA)v-`  
  110.sale invoice 销售发票 _,p/l&<  
  111.price list 价目表 ^V?<K.F  
  112.positive confirmation request 积极式询证函 F~T]u2qt  
  113.negative confirmation request 消极式询证函 xQ}pu2@d  
  114.purchase requisition 请购单 |v \_@09=  
  115.receiving report 验收报告 7|{}\w(I  
  116.gross margin 毛利 Rn}l6kbM  
  117.manufacturing overhead 制造费用 o|>'h$  
  118.material requisition 领料单 S?>HD|Z  
  119.inventory-taking 存货盘点 <v)1<*I  
  120.bond certificate 债券 =d".|k  
  121.stock certificate 股票 -m)X]]~C  
  122.audit report 审计报告 ~Mx!^  
  123.entity 被审计单位 I;e=0!9U  
  124.addressee of the audit report 审计报告的收件人 o C<.=2]  
  125.unqualified opinion 无保留意见 *!q1Kr6r  
  126.qualified opinion 保留意见  'C`U"I  
  127.disclaimer of opinion 无法表示意见 ^A!Qc=#z}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >pU$wq|i  
  A (2)absorbed overhead 已吸收制造费用 wP6 Fl L  
  A (3)absorption costing 吸收成本计算 A0o-:n Fu  
  A (4)account 账户,报表   LCZ\4g05  
  A (5)accounting postulate 会计假设   P^ A!.}d  
  A (6)accounting series release 会计公告文件   (zgW%{V @  
  A (7)accounting valuation 会计计价   S]bmS6#  
  A (8)account sale 承销清单 k`So -e-  
  A (9)accountability concept 经营责任概念   BU WqI dg  
  A (10)accountancy 会计职业   :y Ro3c  
  A (11)accountant 会计师   q;R],7Re  
  A (12)accounting 会计   + fC=UAZ  
  A (13)agency cost 代理成本   )k\H@Dy%$  
  A (14)accounting bases 会计基础   kw#;w=\>R{  
  A (15)accounting manual 会计手册   WlB  
  A (16)accounting period 会计期间   dYG,_ji  
  A (17)accounting policies 会计方针   mtJ9nC  
  A (18)accounting rate of return 会计报酬率   S0B|#O%Z  
  A (19)accounting reference date 会计参照日   ", ^Mxm{  
  A (20)accounting reference period 会计参照期间   gYNjzew'  
  A (21)accrual concept 应计概念   |uX,5Q#6  
  A (22)accrual expenses 应计费用   qlb- jL  
  A (23)acid test ration 速动比率(酸性测试比率)   o^^rJk  
  A (24)acquisition 购置   43|XSyS  
  A (25)acquisition accounting 收购会计   isQ[ Gc!8  
  A (26)activity based accounting 作业基础成本计算   T V<'8 L  
  A (27)adjusting events 调整事项   W~zbm]  
  A (28)administrative expenses 行政管理费   3?c3<`TW  
  A (29)advice note 发货通知   f({Ei`|  
  A (30)amortization 摊销   N!ls j \-  
  A (31)analytical review 分析性检查   7Nk!1s :  
  A (32)annual equivalent cost 年度等量成本法   u -;_y='m  
  A (33)annual report and accounts 年度报告和报表   Q~OxH'>>(  
  A (34)appraisal cost 检验成本   OHeT,@(m h  
  A (35)appropriation account 盈余分配账户   E8pB;\Z(  
  A (36)articles of association 公司章程细则   :K-~fA%kt?  
  A (37)assets 资产   hM;lp1l  
  A (38)assets cover 资产保障   |_] Q$q[[%  
  A (39)asset value per share 每股资产价值   PMN jn9d  
  A (40)associated company 联营公司   2^y ^q2(r  
  A (41)attainable standard 可达标准   N"" BCh"  
CS@FYO  
 A (42)attributable profit 可归属利润   +wEac g>>E  
  A (43)audit 审计   =-8 bsV/l  
  A (44)audit report 审计报告   S'4(0j  
  A (45)auditing standards 审计准则   Jz7!4mu  
  A (46)authorized share capital 额定股本   ,{BaePMp  
  A (47)available hours 可用小时   Km(n7Ah"  
  A (48)avoidable costs 可避免成本 :<hXH^n  
  B (49)back-to-back loan 易币贷款   vd [}Gd  
  B (50)backflush accounting 倒退成本计算   ,quoRan  
  B (51)bad debts 坏帐   {)BTR%t  
  B (52)bad debts ratio 坏帐比率   _JHd9)[  
  B (53)bank charges 银行手续费   G_0( |%  
  B (54)bank overdraft 银行透支   >+JqA7K  
  B (55)bank reconciliation 银行存款调节表   l5zS  
  B (56)bank statement 银行对账单   v*r7Zz6l  
  B (57)bankruptcy 破产   :pGaFWkvO  
  B (58)basis of apportionment 分摊基础   "t (p&;d  
  B (59)batch 批量   7s/u(~d)  
  B (60)batch costing 分批成本计算   YE|SKx@  
  B (61)beta factor B(市场)风险因素   fQi4\m  
  B (62)bill 账单   ' 0J1vG~c  
  B (63)bill of exchange 汇票   E~]R2!9  
  B (64)bill of landing 提单   $oj:e?8N  
  B (65)bill of materials 用料预计单   *:Vq:IU[D  
  B (66)bill payable 应付票据   cki81bOT  
  B (67)bill receivable 应收票据   @)|C/oA  
  B (68)bin card 存货记录卡   ,cB\  
  B (69)bonus 红利   Nd$W0YN:  
  B (70)book-keeping 薄记   hp#W 9@NR  
  B (71)Boston classification 波士顿分类   `(YxI  
  B (72)breakeven chart 保本图   I1pWaQ0  
  B (73)breakeven point 保本点   *M:B\ D  
  B (74)breaking-down time 复位时间   .}OR  
  B (75)budget 预算   L1cI`9  
  B (76)budget center 预算中心   )(ImL bM)  
  B (77)budget cost allowance 预算成本折让   ` :o4'CG  
  B (78)budget manual 预算手册   6LalW5I  
  B (79)budget period 预算期间   Xs~[&  
  B (80)budgetary control 预算控制   [R=yF ~-  
  B (81)budgeted capacity 预算生产能力   jz qyk^X  
  B (82)burden 制造费用   [H6hyG~  
  B (83)business center 经营中心   v6>_ j L  
  B (84)business entity 营业个体   "uaMk}[ <!  
  B (85)business unit 经营单位   ]j`c]2EuP  
 B (86)buy-out management 管理性购买产权   p-Kz-+A[  
  B (87)by-product 副产品 $npT[~U5  
  C (88)called-up share capital 催缴股本   y%%}k  
  C (89)capacity 生产能力   tasUZ#\6  
  C (90)capacity ratios 生产能力比率   ^Wt *  
  C (91)capital 资本   VU&7 P/\f%  
  C (92)capital assets pricing model资本资产计价模式   gP0LCK>  
  C (93)capital commitment 承诺资本   G LIi6  
  C (94)capital employed 已运用的资本   \l9qt5rS  
  C (95)capital expenditure 资本支出   (NF~Ck$#q  
  C (96)capital expenditureauthorization 资本支出核准   G/7cK\^u  
  C (97)capital expenditure control 资本支出控制   ioYGZ%RG#  
  C (98)capital expenditure proposal资本支出申请   2QJ{a46}  
  C (99)capital funding planning 资本基金筹集计划   v":x4!kdX  
  C (100)capital gain 资本收益   orWbU UC  
  C (101)capital investment appraisal资本投资评估   "#{4d),r  
  C (102)capital maintenance 资本保全   hRUhX[  
  C (103)capital resource planning 资本资源计划   1C v-  
  C (104)capital surplus 资本盈余   b[o"7^H  
  C (105)capital turnover 资本周转率   J l#%uU/sx  
  C (106)card 记录卡   whi`Z:~  
  C (107)cash 现金   s'%R  
  C (108)cash account 现金账户   23RN}LU i  
  C (109)cash book 现金账薄   8B\2Zfe  
  C (110)cash cow 金牛产品   u~WVGjoQ  
  C (111)cash flow 现金流量   C|}iCB  
  C (112)cash discounted 现金贴现   p<,*3huj  
  C (113)cash flow budget 现金流量预算   VJickXA  
  C (114)cash flow statement 现金流量表   va}Pj#=  
  C (115)cash ledger 现金分类账   tjdaaN#,V  
  C (116)cash limit 现金限额   TYjA:d9YH  
  C (117)CCA 现时成本会计   u/AT-e r;  
  C (118)center 中心   ^uaFg`S  
  C (119)changeover time 变更时间   8SnS~._9  
  C (120)chartered entity 特许经济个体   [cU,!={  
  C (121)cheque 支票   }fIqH4bp  
  C (122)cheque register 支票登记薄   +nZRi3yu=  
  C (123)coin analysis 零钱分类   H3  m8  
  C (124)classification 分类   `1p 8C%  
  C (125)clock card 工时卡   EychR/s  
  C (126)code 代码   A%ywj'|z  
  C (127)commitment accounting 承诺确认会计   zTCP )x  
  C (128)common cost 共同成本   s` >H  
  C (129)company limited byguarantee 有限担保责任公司   3;$bS<>  
C (130)company limited shares 股份有限公司   r(uP!n1+  
  C (131)competitive position 竞争能力状况   R Td^ImV  
  C (132)concept 概念   <fM>Yi5  
  C (133)conglomerate 跨行业企业    Iao[Pyk  
  C (134)consistency concept 一致性概念   bY# ;E;'7  
  C (135)consolidated accounts 合并报表   2eok@1  
  C (136)consolidation accounting 合并会计   K&pM o.  
  C (137)consortium 财团   ER|!KtCSM  
  C (138)contingency plan 应急计划   PHR#>ZD  
  C (139)contingent liabilities 或有负债   EI`vVI  
  C (140)continuous operation 连续生产   rFXSO=P?Z  
  C (141)contra 抵消   n@B{vyy  
  C (142)contract cost 合同成本   rveVCTbC  
  C (143)contract costing 合同成本计算   o+)A'S  
  C (144)contribution 贡献毛益   wz@FrRP=  
  C (145)contribution centre 贡献中心   t*+! n.p  
  C (146)contribution chart 贡献图   I}:L]H{E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b!~TAT&8  
  C (148)contribution to salesration 贡献毛益对销售比率   hhq$g{+[  
  C (149)control 控制   B!q?_[k,  
  C (150)control account 控制帐户   ^!@*P,'I  
  C (151)control limits 控制限度   ,OBQv.D3>a  
  C (152)controllability concept 可控制概念   'yT`ef  
  C (153)controllable cost 可控制成本   G:Hj;&'2  
  C (154)conversion cost 加工成本   MTB@CP!u  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >_#)3K1y8  
  C (156)corporate appraisal 公司评估   +rQg7a}  
  C (157)corporate planning 公司计划   ec?1c&E  
  C (158)corporate social reporting 公司社会报告   )y\BY8  
  C (159)corporation 股份公司   9H$g?';  
  C (160)cost 成本   E*4t8  
  C (161)cost account 成本帐户   u[`v&e  
  C (162)cost accounting 成本会计   YeIe\3x!N  
  C (163)cost accounting manual 成本手册   `Yogq)G}  
  C (164)cost accounts calendar 成本报表的日历时间   BD1K H;  
  C (165)cost adjustment 成本调整   [a D:A  
  C (166)cost allocation 成本分配   ~x+Ykq0  
  C (167)cost apportionment 成本分摊   T#e4": A&x  
  C (168)cost attribution 成本归属   B/u*<k4  
  C (169)cost audit 成本审计   -M`D >  
  C (170)cost behaviour 成本性态   ,^+#M{Z  
  C (171)cost benefit analysis 成本效益分析   ||gEs/6-  
  C (172)cost center 成本中心   ^fZGX<fH   
  C (173)cost driver 成本动因
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