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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
Cb7f-Eag  
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注会《审计》英语常用词汇 hn#i,XnY  
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  1.audit   审计 d>*?C!xE  
  2.attestation   鉴证 ^6bU4bA  
  3.credibility   可信赖程度 Q"n*`#Yt'  
  4.audit of financial statements 财务报表审计 Jp=eh   
  5.agreed-upon procedures 执行商定程序 (|I:d!>:U  
  6.high levels of assurance 高水平保证 1-r# v  
  7.compilation 编制 iY1%"x  
  8.reliability 可靠性 s]Nh9h  
  9.relevance 相关性 4d#w}  
  10.professional skepticism 职业谨慎 :^tw!U%y1  
  11.objectivity 客观性  AC@WhL  
  12. professional competence 专业胜任能力 ,4zwd@&O  
  13.Senior/CPA-in-charge 项目经理 o@mZ6!ax3  
  14.audit engagement letter 业务约定书 1O>wXq7q  
  15.recurring audit 连续审计 (= } cc  
  16.the client 委托人 I *YO  
  17.change CPA 更换注册会计 _]a8lr+_-  
  18.the existing CPA 现任注册会计师 I ugYlt  
  19.the successor CPA 后任注册会计师 ,f8<s-y4Sg  
  20.the preceding CPA前任注册会计师 jFY6}WY)}7  
  21.issue the audit report 出具审计报告 (lq7 ct  
  22.expert 专家 G x ci  
  23.the board of directors 董事会 4NT zK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 la:i!q AH  
  25.assess material misstatement risks评估重大错报风险 -B-?z?+(O  
  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 REUWK#>  
  27.a general knowledge of —— 初步了解―――的情况 3o&PVU? Q  
  28.a more knowledge of—— 进一步了解的情况 R]O!F)_/'  
  29.the prior year‘s working papers 以前年度工作底稿 W L$nchS9  
  30.minutes of meeting 会议纪要 eR P mN  
  31.business risks 经营风险 23 j{bK  
  32.appropriateness 适当性 "jqC3$DKI  
  33.accounting estimate 会计估计 qP{S!Z(  
  34.management representations 管理层声明 ,ef"S r  
  35.going concern assumption 持续经营假设 xdb9oH  
  36.audit plan 审计计划 47>IT  
  37.significant audit areas 重点审计领域 .V G$`g"  
  38.error 错误 <`,pyvR Kv  
  39.fraud舞弊 KKP}fN  
  40.modified or additional procedures 修改或追加审计程序 gKy@$at&  
  41.misappropriation of assets 侵占资产 EN />f=%  
  42.transactions without substance 虚假交易 $zS0]@Dj  
  43.unusual pressures 异常压力 FjF:Eh  
  44.the suspected noncompliance 涉嫌存在违法行为 gDE',)3Q,  
  45.materialiy 重要性 0`.3`Mk   
  46.exceed the materiality level 超过重要性水平 S`HshYlE q  
  47.approach the materiality level 接近重要性水平 N=FU>qbz  
  48.an acceptably low level 可接受水平 g"vg {Q  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 UmYReF<<_  
  50.misstatements or omissions 错报或漏报 [ lZo'o  
  51.aggregate 总计 UQ6UZd37   
  52.subsequent events 期后事项 bh9rsRb}O  
  53.adjust the financial statements 调整财务报表 to{/@^ D  
  54.perform additional audit procedures 实施追加的审计程序 ,_;+H*H>"  
  55.audit risk 审计风险 ru[W?O"  
  56.detection risk 检查风险 v$c*3H.seM  
  57.inappropriate audit opinion 不适当的审计意见 dzJ\+ @4  
  58.material misstatement 重大的错报 H }w"4s  
  59.tolerable misstatement 可容忍错报 Ylbh_ d~BU  
  60.the acceptable level of detection risk 可接受的检查风险 g&9E>wT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y+xw`gR:  
  62.simall business 小规模企业 R\k= CoJJ  
  63.accounting system 会计系统 w@RVg*`%7D  
  64.test of control 控制测试 !R*%F  
  65.walk-through test 穿行测试 ^% y<7>%  
  66.communication 沟通 9l) .L L  
  67.flow chart 流程图 *#+e_)d  
  68.reperformance of internal control 重新执行 qj *IKS  
  69.audit evidence 审计证据 [=M0%"  
  70.substantive procedures 实质性程序 fDy Fkhc  
  71.assertions 认定 EQZu-S`kv  
  72.esistence 存在 G{$(t\>8  
  73.occurrence 发生 ~XAtt\WS  
  74.completeness 完整性 ]"bkB+I  
  75.rights and obligations 权利和义务 ]-h$CJSY  
  76.valuation and allocation 计价和分摊 _=W ^#z  
  77.cutoff 截止 YT7,=k _  
  78.accuracy 准确性 UB[tYZ  
  79.classification 分类 .w5# V|   
  80.inspection 检查 3GVE/GtU  
  81.supervision of counting 监盘 ^Q!qJav  
  82.observation 观察 Kq!E<|yM  
  83.confirmation 函证 n';"c;Ye)  
  84.computation 计算 |O0=Q,<m  
  85.analytical procedures 分析程序 xbJ@z {  
  86.vouch 核对 hnWo.5;$  
  87.trace 追查 XVwaX2=L  
  88.audit sampling 审计抽样 #hL<9j  
  89.error 误差 Uw R,U#d  
  90.expected error 预期误差 V_Z~$  
  91.population 总体 #N%ATV  
  92.sampling risk 抽样风险 }#~@HM>6Z  
  93.non- sampling risk 非抽样风险 0CXh|AU  
  94.sampling unit 抽样单位 tI50z khaB  
  95.statistical sampling 统计抽样 `:WVp~fn  
  96.tolerable error 可容忍误差 4T#B7wVoM  
  97.the risk of under reliance 信赖不足风险 v%Rc wVt|  
  98.the risk of over reliance 信赖过度风险 W\09h Z6  
  99.the risk of incorrect rejection 误拒风险 Ju5<wjQR\  
  100. the risk of incorrect acceptance 误受风险 H':dLR  
  101.working trial balance 试算平衡表 _nw=^zS  
  102.index and cross-referencing 索引和交叉索引 c%1 <O!c  
  103.cash receipt 现金收入 jU')8m[  
  104.cash disbursement 现金支出 ;)Rvk&J5  
  105.bank statement 银行对账单 _r!''@B  
  106.bank reconciliation 银行存款余额调节表 'G1~\CT  
  107.balance sheet date 资产负债表日 ' k~'aZ  
  108.net realizable value 可变现净值 d"zbY\`  
  109.storeroom 仓库 N<wy"N{iS  
  110.sale invoice 销售发票 -:9E+b  
  111.price list 价目表 (lv|-Phc.  
  112.positive confirmation request 积极式询证函 2w`kh=  
  113.negative confirmation request 消极式询证函 [s?H3yQ.  
  114.purchase requisition 请购单 C6Qnn@waYb  
  115.receiving report 验收报告 |~mq+:44+  
  116.gross margin 毛利 9/Q_Jv-Q  
  117.manufacturing overhead 制造费用 S0.   
  118.material requisition 领料单 M$O}roOa  
  119.inventory-taking 存货盘点 aYQ!`mS::M  
  120.bond certificate 债券 `q Sfo`  
  121.stock certificate 股票 sW%U3,j  
  122.audit report 审计报告 K{[ySB  
  123.entity 被审计单位 'A91i  
  124.addressee of the audit report 审计报告的收件人 KobNi#O+  
  125.unqualified opinion 无保留意见 W]|;ZzZ=m  
  126.qualified opinion 保留意见 y7M"Dr%t^  
  127.disclaimer of opinion 无法表示意见 1g`$[wp|  
  128.adverse opinion 否定意见
cy=,Dr9O  
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A (1)ABC 作业基础成本计算   .S/W_R  
  A (2)absorbed overhead 已吸收制造费用 yC. ve;lG  
  A (3)absorption costing 吸收成本计算 7aTo! T  
  A (4)account 账户,报表   c_b^t09  
  A (5)accounting postulate 会计假设   "kyy>H9)  
  A (6)accounting series release 会计公告文件   ]>h2h?2te  
  A (7)accounting valuation 会计计价   `X?l`H;#  
  A (8)account sale 承销清单 K~$o2a e  
  A (9)accountability concept 经营责任概念   F?2(U\k#  
  A (10)accountancy 会计职业   *au&ODa  
  A (11)accountant 会计师   Te?UQX7Z}M  
  A (12)accounting 会计   WE$Pi;q1  
  A (13)agency cost 代理成本   ` c~:3^?9d  
  A (14)accounting bases 会计基础   2d+IROA  
  A (15)accounting manual 会计手册   =!3G,qV  
  A (16)accounting period 会计期间   e#`wsht N:  
  A (17)accounting policies 会计方针   ~ ar8e  
  A (18)accounting rate of return 会计报酬率   `T  $lTP  
  A (19)accounting reference date 会计参照日   1fRYXqx  
  A (20)accounting reference period 会计参照期间   `+]9+:tS  
  A (21)accrual concept 应计概念   V.J[Uwf  
  A (22)accrual expenses 应计费用   yBO88rfh>  
  A (23)acid test ration 速动比率(酸性测试比率)   GIQ/gM?Pv  
  A (24)acquisition 购置   M@@"-dy  
  A (25)acquisition accounting 收购会计   KfJF9!U*?  
  A (26)activity based accounting 作业基础成本计算   $5nOiaQL  
  A (27)adjusting events 调整事项   H~RWM'_  
  A (28)administrative expenses 行政管理费   m;o \.s  
  A (29)advice note 发货通知   *g&[?y`UC  
  A (30)amortization 摊销   MO)N0{.b  
  A (31)analytical review 分析性检查   Er} xB~<t  
  A (32)annual equivalent cost 年度等量成本法   "^~f.N  
  A (33)annual report and accounts 年度报告和报表   30]? Jz6m  
  A (34)appraisal cost 检验成本   u#XNl":x  
  A (35)appropriation account 盈余分配账户   0hcrQ^BB!b  
  A (36)articles of association 公司章程细则   j<!rc>)2+L  
  A (37)assets 资产   H@2JL.(k  
  A (38)assets cover 资产保障   >L#&L ?#  
  A (39)asset value per share 每股资产价值   8^j u=  
  A (40)associated company 联营公司   Fc>W]1  
  A (41)attainable standard 可达标准   y|V/xm+Fp  
VR5$[-E3  
 A (42)attributable profit 可归属利润   y]eH@:MJ;A  
  A (43)audit 审计   P7d" E  
  A (44)audit report 审计报告   !I5_ln  
  A (45)auditing standards 审计准则   O?NAbxkp  
  A (46)authorized share capital 额定股本   a #?% I#  
  A (47)available hours 可用小时   mJ0nyjX^  
  A (48)avoidable costs 可避免成本 OtJYr1:y_  
  B (49)back-to-back loan 易币贷款   +#O?a`f  
  B (50)backflush accounting 倒退成本计算   %YefTk8cr,  
  B (51)bad debts 坏帐   -fVeE<[  
  B (52)bad debts ratio 坏帐比率   ?,NZ /n  
  B (53)bank charges 银行手续费   C/%umazP9  
  B (54)bank overdraft 银行透支   %b'ic  
  B (55)bank reconciliation 银行存款调节表   qJB9z0a<Ov  
  B (56)bank statement 银行对账单   <QT u"i  
  B (57)bankruptcy 破产   rP,i,1Ar 4  
  B (58)basis of apportionment 分摊基础   qQ%zSJ?  
  B (59)batch 批量   1eI >Yy>}  
  B (60)batch costing 分批成本计算   ^Qz8`1`;Z  
  B (61)beta factor B(市场)风险因素   g;w4:k)U  
  B (62)bill 账单   orf21N+[  
  B (63)bill of exchange 汇票   & PrV+Lv  
  B (64)bill of landing 提单   ya{vR* '~  
  B (65)bill of materials 用料预计单   zAt!jP0E  
  B (66)bill payable 应付票据   K,%H*1 YKK  
  B (67)bill receivable 应收票据    (:].?o  
  B (68)bin card 存货记录卡   vG#|CO9  
  B (69)bonus 红利   >[,Rt"[V  
  B (70)book-keeping 薄记   ~\DC )  
  B (71)Boston classification 波士顿分类   |ap{+ xh  
  B (72)breakeven chart 保本图   O:Bfbna  
  B (73)breakeven point 保本点   zTrAk5E  
  B (74)breaking-down time 复位时间   pm B}a7  
  B (75)budget 预算   //`heFuc]>  
  B (76)budget center 预算中心   0}hN/2}&  
  B (77)budget cost allowance 预算成本折让   J]nb;4w  
  B (78)budget manual 预算手册   F%bv vw*(  
  B (79)budget period 预算期间   v>.nL(VLjP  
  B (80)budgetary control 预算控制   LslQZ]3MY  
  B (81)budgeted capacity 预算生产能力   }qT @.  
  B (82)burden 制造费用   %l[Cm4  
  B (83)business center 经营中心   :1eI"])(  
  B (84)business entity 营业个体   k=H{gt  
  B (85)business unit 经营单位   IB /.i(  
 B (86)buy-out management 管理性购买产权   ?2OT:/I,  
  B (87)by-product 副产品 4z Af|Je  
  C (88)called-up share capital 催缴股本   "2+>!G RQ  
  C (89)capacity 生产能力   Fp4eGuWH#  
  C (90)capacity ratios 生产能力比率   M kko1T=6  
  C (91)capital 资本   inZMq(_@$  
  C (92)capital assets pricing model资本资产计价模式   F}< &@7kF  
  C (93)capital commitment 承诺资本   2:MB u5**  
  C (94)capital employed 已运用的资本   YTQ|Hg6jO  
  C (95)capital expenditure 资本支出   W!.UMmw`  
  C (96)capital expenditureauthorization 资本支出核准   $$<9tqA  
  C (97)capital expenditure control 资本支出控制   >BMJA:j  
  C (98)capital expenditure proposal资本支出申请   7<x0LW  
  C (99)capital funding planning 资本基金筹集计划   4O9HoX#-?  
  C (100)capital gain 资本收益   y.JAtsxD  
  C (101)capital investment appraisal资本投资评估   VXZdRsV8T  
  C (102)capital maintenance 资本保全   511^f`P<  
  C (103)capital resource planning 资本资源计划   rI o`n2  
  C (104)capital surplus 资本盈余   a+)Yk8%KY  
  C (105)capital turnover 资本周转率   %>Z=#1h/a  
  C (106)card 记录卡   +che Lc  
  C (107)cash 现金   wd~e3%JM  
  C (108)cash account 现金账户   WW0N"m'  
  C (109)cash book 现金账薄   X}0 NeG^'O  
  C (110)cash cow 金牛产品   o DPs xw  
  C (111)cash flow 现金流量   %;^[WT`,  
  C (112)cash discounted 现金贴现   zN#$eyt  
  C (113)cash flow budget 现金流量预算   N'Ywn}!js  
  C (114)cash flow statement 现金流量表   C"k8 M\RW?  
  C (115)cash ledger 现金分类账   dP T)&  
  C (116)cash limit 现金限额   c~ l$_A  
  C (117)CCA 现时成本会计   R}llj$?  
  C (118)center 中心   qc|;qPj   
  C (119)changeover time 变更时间   EyI 9$@4  
  C (120)chartered entity 特许经济个体   `(H]aTLt ,  
  C (121)cheque 支票   I?J$";A  
  C (122)cheque register 支票登记薄   &E.0!BuqV  
  C (123)coin analysis 零钱分类   iBwl(,)?m2  
  C (124)classification 分类   dE_BV=H{  
  C (125)clock card 工时卡   .sAcnf"  
  C (126)code 代码   Zg5@l3w  
  C (127)commitment accounting 承诺确认会计   '`T.K<  
  C (128)common cost 共同成本   VhT4c +Zs  
  C (129)company limited byguarantee 有限担保责任公司   ?(*KQ#d  
C (130)company limited shares 股份有限公司   hZY+dHa]  
  C (131)competitive position 竞争能力状况   ?'P8H^K6u  
  C (132)concept 概念   )AXTi4MNp  
  C (133)conglomerate 跨行业企业   /8q7pwV  
  C (134)consistency concept 一致性概念   7n,nODbJ  
  C (135)consolidated accounts 合并报表   -9}]J\  
  C (136)consolidation accounting 合并会计   z(g4D!  
  C (137)consortium 财团   GuQ3$B3j  
  C (138)contingency plan 应急计划   37?%xQ!  
  C (139)contingent liabilities 或有负债   }EE   
  C (140)continuous operation 连续生产   9Vxsv*OR,  
  C (141)contra 抵消   xVuGean Cv  
  C (142)contract cost 合同成本   jeN_ sm81b  
  C (143)contract costing 合同成本计算   %((F} 9_6  
  C (144)contribution 贡献毛益   +z+25qWi  
  C (145)contribution centre 贡献中心   D`3}j  
  C (146)contribution chart 贡献图   8'Xpx+v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   93kSBF#  
  C (148)contribution to salesration 贡献毛益对销售比率   ;.V 5:,&  
  C (149)control 控制   yf*MG&}  
  C (150)control account 控制帐户   *ls}r5k2Y  
  C (151)control limits 控制限度   dZ9[wkn  
  C (152)controllability concept 可控制概念   ([_ls8  
  C (153)controllable cost 可控制成本   w?Nvm?_]  
  C (154)conversion cost 加工成本   mJc'oG-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o(]kI?`  
  C (156)corporate appraisal 公司评估   r9%4q4D?>9  
  C (157)corporate planning 公司计划   _T 6WA&;8  
  C (158)corporate social reporting 公司社会报告   W~.1f1)  
  C (159)corporation 股份公司   *1ek w#'  
  C (160)cost 成本   5Jp@n .  
  C (161)cost account 成本帐户   ^.mQ~F  
  C (162)cost accounting 成本会计   lD6hL8[  
  C (163)cost accounting manual 成本手册   kFHqQs aG  
  C (164)cost accounts calendar 成本报表的日历时间   2!~ j(_TA  
  C (165)cost adjustment 成本调整   QVL9 2"  
  C (166)cost allocation 成本分配   1jh^-d5  
  C (167)cost apportionment 成本分摊   w)&]k#r  
  C (168)cost attribution 成本归属   Up`$U~%-  
  C (169)cost audit 成本审计   "6Nma)8  
  C (170)cost behaviour 成本性态   H_ .@{8I  
  C (171)cost benefit analysis 成本效益分析   zY(w`Hm2  
  C (172)cost center 成本中心   _;yp^^S  
  C (173)cost driver 成本动因
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