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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 8H T3C\$s  
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  1.audit   审计 6#.9T;&  
  2.attestation   鉴证 ~=t9-AF-  
  3.credibility   可信赖程度 .TDg`O24c,  
  4.audit of financial statements 财务报表审计 VR%*8=  
  5.agreed-upon procedures 执行商定程序 eAqpP>9n  
  6.high levels of assurance 高水平保证 5R%y3::$S  
  7.compilation 编制 C N}0( 2n  
  8.reliability 可靠性  p: eaZ  
  9.relevance 相关性 JoZzX{eu"  
  10.professional skepticism 职业谨慎 :zvAlt'q=  
  11.objectivity 客观性 d0f(Uk  
  12. professional competence 专业胜任能力 vA[7i*D{w  
  13.Senior/CPA-in-charge 项目经理 ZG{#CC=  
  14.audit engagement letter 业务约定书 U.b|3E/^  
  15.recurring audit 连续审计 * UXa.kT@  
  16.the client 委托人 9 '(m"c_  
  17.change CPA 更换注册会计 ue4 {h  
  18.the existing CPA 现任注册会计师 "`%UC#  
  19.the successor CPA 后任注册会计师 k,; (`L  
  20.the preceding CPA前任注册会计师 83p8:C.Ze  
  21.issue the audit report 出具审计报告 %$Xt1ub6(  
  22.expert 专家 A/fM30  
  23.the board of directors 董事会 R9D2cu,{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1mR@Bh  
  25.assess material misstatement risks评估重大错报风险 84i0h$ZZo  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y=O-^fL  
  27.a general knowledge of —— 初步了解―――的情况 NR-<2 e3  
  28.a more knowledge of—— 进一步了解的情况 O*B9 Bah  
  29.the prior year‘s working papers 以前年度工作底稿 TDW D8??e  
  30.minutes of meeting 会议纪要 =UWW(^M#[:  
  31.business risks 经营风险 PlT_]p  
  32.appropriateness 适当性 iP:^nt?  
  33.accounting estimate 会计估计 qPJSVo  
  34.management representations 管理层声明 {ot6ssT=D  
  35.going concern assumption 持续经营假设 0]$-}AYM  
  36.audit plan 审计计划 B(6*U~Kn%  
  37.significant audit areas 重点审计领域 Y?zo")  
  38.error 错误 yS[HYq  
  39.fraud舞弊 fA[T5<66  
  40.modified or additional procedures 修改或追加审计程序 4cJ/XgX  
  41.misappropriation of assets 侵占资产 $ 9E"{6;@  
  42.transactions without substance 虚假交易 5Z"N2D)."  
  43.unusual pressures 异常压力 PL!dkaD^y>  
  44.the suspected noncompliance 涉嫌存在违法行为 FFmXT/K"/j  
  45.materialiy 重要性 #J8(*!I  
  46.exceed the materiality level 超过重要性水平 5~(nHCf>  
  47.approach the materiality level 接近重要性水平 ! L3|5:j  
  48.an acceptably low level 可接受水平 i }Zz[b  
  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 D$rn?@&g  
  50.misstatements or omissions 错报或漏报 }#Iqq9[  
  51.aggregate 总计 ; TwqZw[.  
  52.subsequent events 期后事项 A{T> Aac  
  53.adjust the financial statements 调整财务报表 oR7f3';?6  
  54.perform additional audit procedures 实施追加的审计程序 |  >yc|W  
  55.audit risk 审计风险 xon^=Wo;  
  56.detection risk 检查风险 kE!ky\E  
  57.inappropriate audit opinion 不适当的审计意见 dldS7Q  
  58.material misstatement 重大的错报 q ./jYe  
  59.tolerable misstatement 可容忍错报 6Bexwf<u  
  60.the acceptable level of detection risk 可接受的检查风险 nrXKS&6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F&3:]1  
  62.simall business 小规模企业 }g|9P SbJ  
  63.accounting system 会计系统 "-AFWWKtx  
  64.test of control 控制测试 *KU:D Y{  
  65.walk-through test 穿行测试 osLEH?iKW  
  66.communication 沟通 V%C'@m(/SZ  
  67.flow chart 流程图 LcNI$g;}Yf  
  68.reperformance of internal control 重新执行 {~(XO@;b  
  69.audit evidence 审计证据 rg 0u#-  
  70.substantive procedures 实质性程序 #G?",,&dM  
  71.assertions 认定 =KD[#au6a  
  72.esistence 存在 4$ah~E>,t  
  73.occurrence 发生 !ZCxi  
  74.completeness 完整性 RQ#9[6w!v  
  75.rights and obligations 权利和义务 b.}J'?yLm  
  76.valuation and allocation 计价和分摊 #!_ViG )2^  
  77.cutoff 截止 3RcnoXX_  
  78.accuracy 准确性 km`";gUp>  
  79.classification 分类 ?nE9@G5Gc  
  80.inspection 检查 C{G%"q  
  81.supervision of counting 监盘 }/IP\1bG  
  82.observation 观察 )]E?~$,  
  83.confirmation 函证 %j{*`}  
  84.computation 计算 8)83j6VF  
  85.analytical procedures 分析程序 J%!vhQ  
  86.vouch 核对 [ p(0g;bx  
  87.trace 追查 V{\ 1qg{  
  88.audit sampling 审计抽样 5a2 ;@ }%V  
  89.error 误差 Wkr31Du\K  
  90.expected error 预期误差 i~5'bSq c  
  91.population 总体 -KG1"g,2  
  92.sampling risk 抽样风险 !RjC0,  
  93.non- sampling risk 非抽样风险 aqQ  U7  
  94.sampling unit 抽样单位 SaRn>n\  
  95.statistical sampling 统计抽样 BgB0   
  96.tolerable error 可容忍误差 gzlRK^5  
  97.the risk of under reliance 信赖不足风险 `dl^)4J  
  98.the risk of over reliance 信赖过度风险 N&(MM.\`^  
  99.the risk of incorrect rejection 误拒风险 , 0?_? GO  
  100. the risk of incorrect acceptance 误受风险 5B3sRF}  
  101.working trial balance 试算平衡表 O>" |5 wj  
  102.index and cross-referencing 索引和交叉索引 "1p, r&}  
  103.cash receipt 现金收入 !QME!c>*$  
  104.cash disbursement 现金支出 li#ep?5h^  
  105.bank statement 银行对账单 zqRps8=  
  106.bank reconciliation 银行存款余额调节表 q!Z{qt*`um  
  107.balance sheet date 资产负债表日 \vpX6!T  
  108.net realizable value 可变现净值 k[*> nE  
  109.storeroom 仓库 5)->.*G*  
  110.sale invoice 销售发票 uE.. 1N&*  
  111.price list 价目表 "K;""]#wg0  
  112.positive confirmation request 积极式询证函 RS2uk 7MB  
  113.negative confirmation request 消极式询证函 !| mzu1S  
  114.purchase requisition 请购单 ^^YP kh6sS  
  115.receiving report 验收报告 e YiqTWn:  
  116.gross margin 毛利 ~{{7y]3M-  
  117.manufacturing overhead 制造费用 WP^wNi ~>  
  118.material requisition 领料单 ],'"iVh  
  119.inventory-taking 存货盘点 sy6[%8D$  
  120.bond certificate 债券 \#C] |\  
  121.stock certificate 股票 EK\xc'6M  
  122.audit report 审计报告 {c<cSrfI  
  123.entity 被审计单位 "DX 2Mu=  
  124.addressee of the audit report 审计报告的收件人 Ak3V< =gx  
  125.unqualified opinion 无保留意见 UunZ/A$]m  
  126.qualified opinion 保留意见 Yq{R* HO  
  127.disclaimer of opinion 无法表示意见 }z2[w@M  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ~h3~<p#M`  
  A (2)absorbed overhead 已吸收制造费用 }yd!UU  
  A (3)absorption costing 吸收成本计算 '<6DL tZl  
  A (4)account 账户,报表   on1B~?*D  
  A (5)accounting postulate 会计假设   :edy(vC<  
  A (6)accounting series release 会计公告文件   m+x$LkP  
  A (7)accounting valuation 会计计价   o,/wE  
  A (8)account sale 承销清单  e `K{  
  A (9)accountability concept 经营责任概念   AH:0h X6+  
  A (10)accountancy 会计职业   j&q%@%Gm  
  A (11)accountant 会计师   RQ8;_)%  
  A (12)accounting 会计   O]oH}#5b  
  A (13)agency cost 代理成本   4MCj*ok<  
  A (14)accounting bases 会计基础   *De'4r 2  
  A (15)accounting manual 会计手册   ` :Oje  
  A (16)accounting period 会计期间   h1$75E?,  
  A (17)accounting policies 会计方针   J"XZnb)E=  
  A (18)accounting rate of return 会计报酬率   uSH_=^yTQ  
  A (19)accounting reference date 会计参照日   F4IU2_CnPD  
  A (20)accounting reference period 会计参照期间   <driD'=F  
  A (21)accrual concept 应计概念   B'bOK`p  
  A (22)accrual expenses 应计费用   [* |+ it+!  
  A (23)acid test ration 速动比率(酸性测试比率)   "kjSg7m*:  
  A (24)acquisition 购置   Y<_;8%S  
  A (25)acquisition accounting 收购会计   :4r*Jju<V  
  A (26)activity based accounting 作业基础成本计算   )G*xI`(@  
  A (27)adjusting events 调整事项   q w @g7  
  A (28)administrative expenses 行政管理费   T`GiM%R;g  
  A (29)advice note 发货通知   y<c7RK]  
  A (30)amortization 摊销   Zb:Z,O(vn  
  A (31)analytical review 分析性检查   ^zfs8]QSf  
  A (32)annual equivalent cost 年度等量成本法   |<MSV KW  
  A (33)annual report and accounts 年度报告和报表   7j88^ 59  
  A (34)appraisal cost 检验成本   7"OJ,Mx%  
  A (35)appropriation account 盈余分配账户   v[)8 1uY  
  A (36)articles of association 公司章程细则   beNy5~M$  
  A (37)assets 资产   DHZ`y[&}|N  
  A (38)assets cover 资产保障   ZVrZkd `  
  A (39)asset value per share 每股资产价值   ,vAcri 97  
  A (40)associated company 联营公司   b Rr3:"=sE  
  A (41)attainable standard 可达标准   \m=k~Cf:f  
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 A (42)attributable profit 可归属利润   o/& IT(v  
  A (43)audit 审计   m> *~ tP  
  A (44)audit report 审计报告   ')Y1c O  
  A (45)auditing standards 审计准则   kM(m$Oo.  
  A (46)authorized share capital 额定股本   r;+a%?P  
  A (47)available hours 可用小时   (O& HCT|  
  A (48)avoidable costs 可避免成本 8is QL  
  B (49)back-to-back loan 易币贷款   yq[@Cw  
  B (50)backflush accounting 倒退成本计算   DVDzYR**4  
  B (51)bad debts 坏帐   Rr}m(e=  
  B (52)bad debts ratio 坏帐比率   Eqh*"hE7  
  B (53)bank charges 银行手续费   KN>h*eze  
  B (54)bank overdraft 银行透支   IR8yE`(h  
  B (55)bank reconciliation 银行存款调节表   uQ7lC~  
  B (56)bank statement 银行对账单   pF(6M3>IN  
  B (57)bankruptcy 破产   }'K-1:  
  B (58)basis of apportionment 分摊基础   %pqB/  
  B (59)batch 批量   +,TrJg  
  B (60)batch costing 分批成本计算   Z;njS w%:  
  B (61)beta factor B(市场)风险因素   `>OKV;~{z  
  B (62)bill 账单    ;v/un  
  B (63)bill of exchange 汇票   (6b0rqPF  
  B (64)bill of landing 提单   @Gy.p5J8  
  B (65)bill of materials 用料预计单   u'T-}95 V  
  B (66)bill payable 应付票据   }$ Kd-cj+  
  B (67)bill receivable 应收票据   KLG29G  
  B (68)bin card 存货记录卡   d]MpE9@'v  
  B (69)bonus 红利   C>SO d]  
  B (70)book-keeping 薄记   S)/548=`  
  B (71)Boston classification 波士顿分类   G&YcXyH  
  B (72)breakeven chart 保本图   vKfjP_0$  
  B (73)breakeven point 保本点   -!K&\hEjj  
  B (74)breaking-down time 复位时间   5> ktr)]  
  B (75)budget 预算   \xcf<y3_  
  B (76)budget center 预算中心   v["_t/_  
  B (77)budget cost allowance 预算成本折让   O%haaL\  
  B (78)budget manual 预算手册   ;>S|?M4GZ  
  B (79)budget period 预算期间   Kmw #Q`  
  B (80)budgetary control 预算控制   6ud<U#\b&  
  B (81)budgeted capacity 预算生产能力   \A)Pcc}7  
  B (82)burden 制造费用   2+Oz$9`.  
  B (83)business center 经营中心   xLfv:Rp  
  B (84)business entity 营业个体   R1eWPtWs  
  B (85)business unit 经营单位   USS%T<Vk  
 B (86)buy-out management 管理性购买产权   :8HVq*itS  
  B (87)by-product 副产品 o8v,17 8  
  C (88)called-up share capital 催缴股本   dCo3VF"u  
  C (89)capacity 生产能力   67 ~ pn  
  C (90)capacity ratios 生产能力比率   $15H_X*!  
  C (91)capital 资本   L u'<4 R  
  C (92)capital assets pricing model资本资产计价模式   0s\ -iub=d  
  C (93)capital commitment 承诺资本   UEhFId  
  C (94)capital employed 已运用的资本   c{KJNH%7  
  C (95)capital expenditure 资本支出   cbs ;  
  C (96)capital expenditureauthorization 资本支出核准   '@Yp@ _  
  C (97)capital expenditure control 资本支出控制   pLys%1hg  
  C (98)capital expenditure proposal资本支出申请   WtaOf_  
  C (99)capital funding planning 资本基金筹集计划   @LSh=o+  
  C (100)capital gain 资本收益   y.6/x?Qc  
  C (101)capital investment appraisal资本投资评估   9v?@2sOoE  
  C (102)capital maintenance 资本保全   L]u^$=rI  
  C (103)capital resource planning 资本资源计划   &Yc'X+'4  
  C (104)capital surplus 资本盈余   =p"ma83  
  C (105)capital turnover 资本周转率   E|+<m!  
  C (106)card 记录卡   FOsxId[f9  
  C (107)cash 现金   < (B|g&A  
  C (108)cash account 现金账户   o*ucw3s>  
  C (109)cash book 现金账薄   C"%B >e  
  C (110)cash cow 金牛产品   9qgs*]J  
  C (111)cash flow 现金流量   N u\<Xr8  
  C (112)cash discounted 现金贴现   8S8UV(K0  
  C (113)cash flow budget 现金流量预算   e-[PuJ  
  C (114)cash flow statement 现金流量表   CC;^J-h/  
  C (115)cash ledger 现金分类账   \=]`X2Ld  
  C (116)cash limit 现金限额   }p?67y/  
  C (117)CCA 现时成本会计   I|qhj*_C  
  C (118)center 中心   -A=3W3:C  
  C (119)changeover time 变更时间   8 H3u"  
  C (120)chartered entity 特许经济个体   '$EyVu!  
  C (121)cheque 支票   /&_ q"y9  
  C (122)cheque register 支票登记薄   zSU,le  
  C (123)coin analysis 零钱分类   { 0&l*@c&  
  C (124)classification 分类   E*wG5] at  
  C (125)clock card 工时卡   I,`;#Q)nx  
  C (126)code 代码   8DY:a['-d  
  C (127)commitment accounting 承诺确认会计   MGxkqy?  
  C (128)common cost 共同成本   odC"#Rb  
  C (129)company limited byguarantee 有限担保责任公司   \7>*ULP  
C (130)company limited shares 股份有限公司   ^y KkWB*  
  C (131)competitive position 竞争能力状况   dUt4] ar  
  C (132)concept 概念   x[&<e<6  
  C (133)conglomerate 跨行业企业   4>LaA7)v  
  C (134)consistency concept 一致性概念   X!mJUDzh]  
  C (135)consolidated accounts 合并报表   '3Q~y"C+4  
  C (136)consolidation accounting 合并会计   6vR6=@(`>  
  C (137)consortium 财团   sQ ,xTWdj  
  C (138)contingency plan 应急计划   4Orq;8!BW  
  C (139)contingent liabilities 或有负债   \ AH5 zdK  
  C (140)continuous operation 连续生产   /<IWdy]$3  
  C (141)contra 抵消   $eG_LY 1v  
  C (142)contract cost 合同成本   eEP{?F^I[  
  C (143)contract costing 合同成本计算   UnP<`z#  
  C (144)contribution 贡献毛益   -!\%##r7~  
  C (145)contribution centre 贡献中心   ,aGIq. *v  
  C (146)contribution chart 贡献图   HKI\i)c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;UM(y@  
  C (148)contribution to salesration 贡献毛益对销售比率   cL ~WDW/  
  C (149)control 控制   6)ln,{  
  C (150)control account 控制帐户   O-K*->5S  
  C (151)control limits 控制限度   D}lqd Ja  
  C (152)controllability concept 可控制概念   D4|Ajeo;1  
  C (153)controllable cost 可控制成本   I`rN+c:  
  C (154)conversion cost 加工成本   doHE]gC2Uz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sxph#E%  
  C (156)corporate appraisal 公司评估   vmrs(k "d#  
  C (157)corporate planning 公司计划   (a8iCci:   
  C (158)corporate social reporting 公司社会报告   r|DIf28MIq  
  C (159)corporation 股份公司   m"'LT0nur  
  C (160)cost 成本   B["+7\c<~  
  C (161)cost account 成本帐户   8.N`^Nj 1  
  C (162)cost accounting 成本会计   $fT5Vc]B4  
  C (163)cost accounting manual 成本手册   PpBptsb^|J  
  C (164)cost accounts calendar 成本报表的日历时间   %;v~MC @  
  C (165)cost adjustment 成本调整   58HA*w  
  C (166)cost allocation 成本分配   KsE$^`  
  C (167)cost apportionment 成本分摊   v ;9(FLtL  
  C (168)cost attribution 成本归属   ad IrrK  
  C (169)cost audit 成本审计   T 4p}5ew'  
  C (170)cost behaviour 成本性态   X' 5R4j  
  C (171)cost benefit analysis 成本效益分析   `[(XZhN  
  C (172)cost center 成本中心   &Tuj`DL  
  C (173)cost driver 成本动因
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