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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 I/D (gY06<  
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  1.audit   审计 lAU`7uE  
  2.attestation   鉴证 jovI8Dw >  
  3.credibility   可信赖程度 9 |v3lGK(  
  4.audit of financial statements 财务报表审计 hnag <=  
  5.agreed-upon procedures 执行商定程序 T)J=lw  
  6.high levels of assurance 高水平保证 _oK*1#Rm8  
  7.compilation 编制 .6Tan2[%  
  8.reliability 可靠性 (055>D6  
  9.relevance 相关性 S%zn {1F  
  10.professional skepticism 职业谨慎 ) -x0xY  
  11.objectivity 客观性 ehB (?  
  12. professional competence 专业胜任能力 5hwe ul>S  
  13.Senior/CPA-in-charge 项目经理 {/SUfXq  
  14.audit engagement letter 业务约定书 oUrNz#U  
  15.recurring audit 连续审计 BH"f\oc  
  16.the client 委托人 lt\. )Y>4  
  17.change CPA 更换注册会计 >5Y%4++(  
  18.the existing CPA 现任注册会计师 rM/Ona2x  
  19.the successor CPA 后任注册会计师 1sgI,5liUs  
  20.the preceding CPA前任注册会计师 Hd H,   
  21.issue the audit report 出具审计报告 t]LOBy-Kv  
  22.expert 专家 X}*\/(fzl  
  23.the board of directors 董事会 8."B  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;oW#>!HrY  
  25.assess material misstatement risks评估重大错报风险 %O] ]La  
  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 j4h6p(w{  
  27.a general knowledge of —— 初步了解―――的情况 wp7<0PP  
  28.a more knowledge of—— 进一步了解的情况 J{ fTx@?(  
  29.the prior year‘s working papers 以前年度工作底稿 gXZl3  
  30.minutes of meeting 会议纪要 C;]}Ht:~I  
  31.business risks 经营风险 qzD<_ynA  
  32.appropriateness 适当性 6 U|An*  
  33.accounting estimate 会计估计 .|Unq`ll  
  34.management representations 管理层声明 Z4 y9d?g%b  
  35.going concern assumption 持续经营假设 KQGdV{VFs  
  36.audit plan 审计计划 vz'/]E  
  37.significant audit areas 重点审计领域 }ZaZPB/_}P  
  38.error 错误 l*e Ja38  
  39.fraud舞弊 \ \w<.\Yh  
  40.modified or additional procedures 修改或追加审计程序 ]\DZW4?'  
  41.misappropriation of assets 侵占资产 r6_g/7.-  
  42.transactions without substance 虚假交易 |6@s6]%X}  
  43.unusual pressures 异常压力 }7)iLfi  
  44.the suspected noncompliance 涉嫌存在违法行为 G)~/$EF,_  
  45.materialiy 重要性 /G*]3= cSe  
  46.exceed the materiality level 超过重要性水平 EjxzX1:  
  47.approach the materiality level 接近重要性水平 *Ae> ,LyE  
  48.an acceptably low level 可接受水平 )b AOA  
  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 [_kis  
  50.misstatements or omissions 错报或漏报 hO8~Rg   
  51.aggregate 总计 (%p@G5GU  
  52.subsequent events 期后事项 7dxTyn=  
  53.adjust the financial statements 调整财务报表 %DOV)Qc2  
  54.perform additional audit procedures 实施追加的审计程序 n{'LF #4l  
  55.audit risk 审计风险 cX~J6vNy5  
  56.detection risk 检查风险 VINb9W}G[  
  57.inappropriate audit opinion 不适当的审计意见 4Wsp PHj  
  58.material misstatement 重大的错报 hbfN1 "z  
  59.tolerable misstatement 可容忍错报  mE1m  
  60.the acceptable level of detection risk 可接受的检查风险 _#;UXAi  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (r Tn6[ *  
  62.simall business 小规模企业 2Kg-ZDK8  
  63.accounting system 会计系统 Bh<DqN  
  64.test of control 控制测试 pAdx 6  
  65.walk-through test 穿行测试 faTp|T`nY  
  66.communication 沟通 `IC2}IiF  
  67.flow chart 流程图 I(rZ(|^A  
  68.reperformance of internal control 重新执行 GN0s`'#"3%  
  69.audit evidence 审计证据 mCb1^Y  
  70.substantive procedures 实质性程序 QVT|6znw  
  71.assertions 认定 'tJb(X!]q  
  72.esistence 存在 7 &O 0  
  73.occurrence 发生 W=-:<3XL  
  74.completeness 完整性 |f+`FOliP  
  75.rights and obligations 权利和义务 rf\/Y"D  
  76.valuation and allocation 计价和分摊 X0FTD':f  
  77.cutoff 截止 n?a?U:  
  78.accuracy 准确性 NC @L,)F  
  79.classification 分类 hiT&QJB` _  
  80.inspection 检查 `J l/@bE=  
  81.supervision of counting 监盘 Al}D~6MD  
  82.observation 观察 *@+E82D  
  83.confirmation 函证 DH IC:6EY  
  84.computation 计算 q0t}  
  85.analytical procedures 分析程序 =PM6:3aKh  
  86.vouch 核对 (JX 9c  
  87.trace 追查 vRI0fDu  
  88.audit sampling 审计抽样 z79c30y]"  
  89.error 误差 EX"o9'  
  90.expected error 预期误差 ; ElwF&"!X  
  91.population 总体 ORDVyb_x  
  92.sampling risk 抽样风险 |#i|BVnoE  
  93.non- sampling risk 非抽样风险 ~~iFs ,9  
  94.sampling unit 抽样单位 H*KZZTKd  
  95.statistical sampling 统计抽样 ]@P!Q&V #  
  96.tolerable error 可容忍误差 k=&UV!J  
  97.the risk of under reliance 信赖不足风险 ]yAOKmS  
  98.the risk of over reliance 信赖过度风险 1`q>*S](  
  99.the risk of incorrect rejection 误拒风险 bnzIDsw!Q  
  100. the risk of incorrect acceptance 误受风险 Bw Cwy  
  101.working trial balance 试算平衡表 qK-\`m  
  102.index and cross-referencing 索引和交叉索引 l>D!@`><I  
  103.cash receipt 现金收入 nBg  tK  
  104.cash disbursement 现金支出 2~B9 (|  
  105.bank statement 银行对账单 JqTR4[`Z\  
  106.bank reconciliation 银行存款余额调节表 :jHDeF.A  
  107.balance sheet date 资产负债表日 ~q,Wj!>Ob  
  108.net realizable value 可变现净值 |!6<L_31%  
  109.storeroom 仓库 38zG[c|X  
  110.sale invoice 销售发票 bAwFC2jO[  
  111.price list 价目表 n4A#T#D!t3  
  112.positive confirmation request 积极式询证函 >c30kpG g  
  113.negative confirmation request 消极式询证函 Cj5=UUnO  
  114.purchase requisition 请购单 W*WSjuFr2  
  115.receiving report 验收报告 qBDhCE  
  116.gross margin 毛利 ~ !7!Y~(+  
  117.manufacturing overhead 制造费用 o |"iW" +  
  118.material requisition 领料单 U UYx-x  
  119.inventory-taking 存货盘点 \R|qXB $  
  120.bond certificate 债券 ozUsp[W >  
  121.stock certificate 股票 (Kg( 6E,  
  122.audit report 审计报告 L|y 9T {s  
  123.entity 被审计单位 H[[#h=r0f  
  124.addressee of the audit report 审计报告的收件人 'z$!9ufY,  
  125.unqualified opinion 无保留意见 FCIA8^}s  
  126.qualified opinion 保留意见 njGZ#{"eC  
  127.disclaimer of opinion 无法表示意见 XY)I~6$Y  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   VlFhfOR6t  
  A (2)absorbed overhead 已吸收制造费用 @ 3_."-d  
  A (3)absorption costing 吸收成本计算 *wl&Zzx  
  A (4)account 账户,报表   B!AJ*  
  A (5)accounting postulate 会计假设   VK[`e[.C  
  A (6)accounting series release 会计公告文件   5J2tR6u-(  
  A (7)accounting valuation 会计计价   <!a%GI  
  A (8)account sale 承销清单 zW:r7 P.  
  A (9)accountability concept 经营责任概念   Wu@v%!0  
  A (10)accountancy 会计职业   KYM%U" jD  
  A (11)accountant 会计师   W{X5~w (  
  A (12)accounting 会计   COFCa&m9c  
  A (13)agency cost 代理成本   &pFP=|Pq  
  A (14)accounting bases 会计基础   &'"dYZj{  
  A (15)accounting manual 会计手册   Z_ (P^/  
  A (16)accounting period 会计期间   H$!sK  
  A (17)accounting policies 会计方针   FB }8  
  A (18)accounting rate of return 会计报酬率   9D{p^hd  
  A (19)accounting reference date 会计参照日   M d.^r5r  
  A (20)accounting reference period 会计参照期间   % '&_Po\  
  A (21)accrual concept 应计概念   E6+ 6  
  A (22)accrual expenses 应计费用   /c!@ H(^)  
  A (23)acid test ration 速动比率(酸性测试比率)   |wkUnn4UB8  
  A (24)acquisition 购置   Q7pjF`wu  
  A (25)acquisition accounting 收购会计   RN ~pC  
  A (26)activity based accounting 作业基础成本计算   2 @>#?c7  
  A (27)adjusting events 调整事项   Rc#c^F<  
  A (28)administrative expenses 行政管理费   TFI$>Oz|  
  A (29)advice note 发货通知   ,jJbQIu#  
  A (30)amortization 摊销   .mvpFdn  
  A (31)analytical review 分析性检查   OR<%h/ \f  
  A (32)annual equivalent cost 年度等量成本法   KvNw'3Ua  
  A (33)annual report and accounts 年度报告和报表   _5H0<%\  
  A (34)appraisal cost 检验成本   4|/=]w  
  A (35)appropriation account 盈余分配账户   >vZ^D  
  A (36)articles of association 公司章程细则   r%FfJM@!  
  A (37)assets 资产   K Oit7+Q  
  A (38)assets cover 资产保障   2yPF'Q7u_.  
  A (39)asset value per share 每股资产价值   wvPS0]  
  A (40)associated company 联营公司   f19'IH$n{  
  A (41)attainable standard 可达标准   ,niQs+'<  
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 A (42)attributable profit 可归属利润   m98w0D@Ee  
  A (43)audit 审计   _KAg1Ww  
  A (44)audit report 审计报告   8Uoqj=5F  
  A (45)auditing standards 审计准则   8?G534*r@2  
  A (46)authorized share capital 额定股本   ~pPj   
  A (47)available hours 可用小时   pe>[Ts`2F  
  A (48)avoidable costs 可避免成本 *x@.$=NF"  
  B (49)back-to-back loan 易币贷款   sG:tyv ln  
  B (50)backflush accounting 倒退成本计算   C o,"  
  B (51)bad debts 坏帐   qU+q Y2S:  
  B (52)bad debts ratio 坏帐比率   [z r2\(  
  B (53)bank charges 银行手续费   JqP~2,T  
  B (54)bank overdraft 银行透支   e6 a]XO^  
  B (55)bank reconciliation 银行存款调节表   Xr]<v%,C  
  B (56)bank statement 银行对账单   j7 \y1$w  
  B (57)bankruptcy 破产   9IJc9Sv(  
  B (58)basis of apportionment 分摊基础   N6w!V]b  
  B (59)batch 批量   !d{Ijs'T  
  B (60)batch costing 分批成本计算   ^wMZG'/  
  B (61)beta factor B(市场)风险因素   F+285JK  
  B (62)bill 账单   _g%h:G&^  
  B (63)bill of exchange 汇票   +J  <<me4  
  B (64)bill of landing 提单   bxvp j  
  B (65)bill of materials 用料预计单   hs?cV)hDS  
  B (66)bill payable 应付票据   3<X*wVi)NN  
  B (67)bill receivable 应收票据   W7?f_E\>W  
  B (68)bin card 存货记录卡    ^9 Pae)  
  B (69)bonus 红利   Zz^!QlF  
  B (70)book-keeping 薄记   ;[!W*8.c  
  B (71)Boston classification 波士顿分类   rk< 3 QXv  
  B (72)breakeven chart 保本图   l]F)]>AE  
  B (73)breakeven point 保本点   a"whg~  
  B (74)breaking-down time 复位时间   i1DJ0xC]  
  B (75)budget 预算   e)2w&2i`(F  
  B (76)budget center 预算中心   {:ZsUnzm  
  B (77)budget cost allowance 预算成本折让   (<ngdf`,  
  B (78)budget manual 预算手册   ' qN"!\  
  B (79)budget period 预算期间   K%(DRkj)  
  B (80)budgetary control 预算控制   <iN xtD0  
  B (81)budgeted capacity 预算生产能力   ;) '  
  B (82)burden 制造费用   cnR18NK  
  B (83)business center 经营中心   lJdwbuB6  
  B (84)business entity 营业个体   mE"},ksg  
  B (85)business unit 经营单位   lvk r2Meu<  
 B (86)buy-out management 管理性购买产权   H\<^p",`  
  B (87)by-product 副产品 A)641"[  
  C (88)called-up share capital 催缴股本   DRmN+2I  
  C (89)capacity 生产能力   MRa |<yK  
  C (90)capacity ratios 生产能力比率    :qrCqFl  
  C (91)capital 资本    gYW  
  C (92)capital assets pricing model资本资产计价模式   ghDOz 3  
  C (93)capital commitment 承诺资本   <BhN mEo)2  
  C (94)capital employed 已运用的资本   'h{| ]  
  C (95)capital expenditure 资本支出   N2\{h(*u  
  C (96)capital expenditureauthorization 资本支出核准   k8O%gO  
  C (97)capital expenditure control 资本支出控制   Z=[?T f  
  C (98)capital expenditure proposal资本支出申请   97MbyEE8J  
  C (99)capital funding planning 资本基金筹集计划   Qcs >BOV~  
  C (100)capital gain 资本收益   O%p+P<J  
  C (101)capital investment appraisal资本投资评估   +hz S'z)n&  
  C (102)capital maintenance 资本保全   F8>J(7On  
  C (103)capital resource planning 资本资源计划   \4"01:u'  
  C (104)capital surplus 资本盈余   ]n^TN r7  
  C (105)capital turnover 资本周转率   ,n/^;. _1  
  C (106)card 记录卡   LRKl3"M  
  C (107)cash 现金   BM_Rlcx~  
  C (108)cash account 现金账户   o 12w p  
  C (109)cash book 现金账薄   RinaGeim  
  C (110)cash cow 金牛产品   AlhPT (  
  C (111)cash flow 现金流量   |QxT"`rT  
  C (112)cash discounted 现金贴现   UwVc!Lys  
  C (113)cash flow budget 现金流量预算   jZP ~!q  
  C (114)cash flow statement 现金流量表   tP0!TkTo9  
  C (115)cash ledger 现金分类账   {B)-+0 6  
  C (116)cash limit 现金限额   6*%E4#4  
  C (117)CCA 现时成本会计   =`fz#Mfd  
  C (118)center 中心   Nk@ag)  
  C (119)changeover time 变更时间   uH=^ILN.  
  C (120)chartered entity 特许经济个体   jR@J1IR<  
  C (121)cheque 支票   I'a&n}j x  
  C (122)cheque register 支票登记薄   'o% .Q x  
  C (123)coin analysis 零钱分类   *|^}=ioj*  
  C (124)classification 分类   *;X,yEK[  
  C (125)clock card 工时卡   #S*cFnd  
  C (126)code 代码   5_E,x  
  C (127)commitment accounting 承诺确认会计   ^UiSezc I  
  C (128)common cost 共同成本   8w L%(p  
  C (129)company limited byguarantee 有限担保责任公司   ~2M+Me  
C (130)company limited shares 股份有限公司   #Oq~ZV|<l  
  C (131)competitive position 竞争能力状况   ;vLg4k  
  C (132)concept 概念   v5g]_v*F  
  C (133)conglomerate 跨行业企业   m5\/7 VC  
  C (134)consistency concept 一致性概念   U7le> d;L  
  C (135)consolidated accounts 合并报表   0="U'|J_  
  C (136)consolidation accounting 合并会计   xa$p,_W:'  
  C (137)consortium 财团   O [v(kH'  
  C (138)contingency plan 应急计划   'c&S%Ra[3G  
  C (139)contingent liabilities 或有负债   VMgO1-F  
  C (140)continuous operation 连续生产   ~Lf>/w  
  C (141)contra 抵消   SVj4K \F  
  C (142)contract cost 合同成本    <6[P5>  
  C (143)contract costing 合同成本计算   7@l.ZECJ1  
  C (144)contribution 贡献毛益   +?R !  
  C (145)contribution centre 贡献中心   NkL>ru!b9  
  C (146)contribution chart 贡献图   {3R?<ET]mt  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a+#Aitd  
  C (148)contribution to salesration 贡献毛益对销售比率   L"ob ))GF  
  C (149)control 控制   _{f7e^;  
  C (150)control account 控制帐户   ?TEdGe\*  
  C (151)control limits 控制限度   i\94e{uty[  
  C (152)controllability concept 可控制概念   R@Bnrk  
  C (153)controllable cost 可控制成本   'Nn>W5#) )  
  C (154)conversion cost 加工成本   uszH1@g'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kNDN<L  
  C (156)corporate appraisal 公司评估   J sc`^a%`'  
  C (157)corporate planning 公司计划   2/M:KR  
  C (158)corporate social reporting 公司社会报告   qGH\3g-  
  C (159)corporation 股份公司   z*BGaSX %  
  C (160)cost 成本   SJ;Kjq.Qo  
  C (161)cost account 成本帐户   =BNS3W6  
  C (162)cost accounting 成本会计   SXx;- Ws  
  C (163)cost accounting manual 成本手册   6}S1um4 F  
  C (164)cost accounts calendar 成本报表的日历时间   ITf, )?|]Y  
  C (165)cost adjustment 成本调整   |*[#Iii'  
  C (166)cost allocation 成本分配   cBz_L"5vr[  
  C (167)cost apportionment 成本分摊   7PG|e#  
  C (168)cost attribution 成本归属   p5PTuJ>q  
  C (169)cost audit 成本审计   +4--Dl ?  
  C (170)cost behaviour 成本性态   ]5`Y^hS_g  
  C (171)cost benefit analysis 成本效益分析   B jsF5~+\  
  C (172)cost center 成本中心   }!n90 9 L  
  C (173)cost driver 成本动因
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