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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 )g-0b@z!n  
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  1.audit   审计 Y!(w.G  
  2.attestation   鉴证 "Rf|o 6!d  
  3.credibility   可信赖程度 (YPG4:[  
  4.audit of financial statements 财务报表审计 B/~ubw  
  5.agreed-upon procedures 执行商定程序 HyQ(9cn |  
  6.high levels of assurance 高水平保证 `i~J0#P  
  7.compilation 编制 "yU<X\n i  
  8.reliability 可靠性 Hp(41Eb,  
  9.relevance 相关性 9CIQRc  
  10.professional skepticism 职业谨慎 fo9V&NE  
  11.objectivity 客观性 g+&wgyq5  
  12. professional competence 专业胜任能力 5ry[Lgg  
  13.Senior/CPA-in-charge 项目经理 h^{ aG])  
  14.audit engagement letter 业务约定书 us:v/WTQ  
  15.recurring audit 连续审计 54s90  
  16.the client 委托人 s9u7z qCF  
  17.change CPA 更换注册会计 0@&;JMh6<  
  18.the existing CPA 现任注册会计师 u VUrg;>  
  19.the successor CPA 后任注册会计师 &MONg=s3  
  20.the preceding CPA前任注册会计师 ZM=eiJZ  
  21.issue the audit report 出具审计报告 d(Yuz#Qcrh  
  22.expert 专家 S~g "  
  23.the board of directors 董事会 NfCo)C-t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s2+_`Ogg  
  25.assess material misstatement risks评估重大错报风险 !83 N#Y_Mz  
  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 Us>n`Lj@  
  27.a general knowledge of —— 初步了解―――的情况 q}"HxMJ  
  28.a more knowledge of—— 进一步了解的情况 B SEP*#s  
  29.the prior year‘s working papers 以前年度工作底稿 Sc]h^B^7  
  30.minutes of meeting 会议纪要 TPZ^hL>ao  
  31.business risks 经营风险 <V8=*n"mR  
  32.appropriateness 适当性 rO,n~|YJ  
  33.accounting estimate 会计估计 Zc9S[ivq  
  34.management representations 管理层声明 THwq~c'  
  35.going concern assumption 持续经营假设 Tkh?F5l  
  36.audit plan 审计计划 Z= pvoTY  
  37.significant audit areas 重点审计领域 XlwyD  
  38.error 错误 .MxMBrM  
  39.fraud舞弊 # o\&G@e}  
  40.modified or additional procedures 修改或追加审计程序 w/fiNY5FZ  
  41.misappropriation of assets 侵占资产 `|[UF^9  
  42.transactions without substance 虚假交易 Fow{-cs_p  
  43.unusual pressures 异常压力 t..@69  
  44.the suspected noncompliance 涉嫌存在违法行为 DeN$YE#*  
  45.materialiy 重要性 sR$/z9w  
  46.exceed the materiality level 超过重要性水平 QP6a,^];  
  47.approach the materiality level 接近重要性水平 f(-3d*g  
  48.an acceptably low level 可接受水平 3"6-X_  
  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 yyjgPbLN=  
  50.misstatements or omissions 错报或漏报 vrsOA@ee3H  
  51.aggregate 总计 H]0(GLvH  
  52.subsequent events 期后事项 x Sv@K5"8!  
  53.adjust the financial statements 调整财务报表 lIat M@gU  
  54.perform additional audit procedures 实施追加的审计程序 ?=Mg"QU  
  55.audit risk 审计风险 1~*JenV-  
  56.detection risk 检查风险 <QK2Wc_}-"  
  57.inappropriate audit opinion 不适当的审计意见 0t00X/  
  58.material misstatement 重大的错报 z-kB! ~r  
  59.tolerable misstatement 可容忍错报 8{-bG8L> 5  
  60.the acceptable level of detection risk 可接受的检查风险 m8v=pab e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P76QHBb l  
  62.simall business 小规模企业 1FRpcE  
  63.accounting system 会计系统 *C^`+*}OE$  
  64.test of control 控制测试 pH.&OW%  
  65.walk-through test 穿行测试 be&,V_F  
  66.communication 沟通 1uc;:N G=  
  67.flow chart 流程图 @0%^\Qf2  
  68.reperformance of internal control 重新执行 "Ze<dB#,Y  
  69.audit evidence 审计证据 [PU0!W;  
  70.substantive procedures 实质性程序 Ni61o?]Nj  
  71.assertions 认定 MSS0Sx<f  
  72.esistence 存在 4--[.j*W  
  73.occurrence 发生 ey[+"6Awne  
  74.completeness 完整性 |uln<nM9  
  75.rights and obligations 权利和义务 ^/Frg<>'p  
  76.valuation and allocation 计价和分摊 6\/(TW&  
  77.cutoff 截止 '$be+Z32  
  78.accuracy 准确性 )u5+<OG}=  
  79.classification 分类 -(![xZ1{K  
  80.inspection 检查 E`UEl$($  
  81.supervision of counting 监盘 _O>8jH!#  
  82.observation 观察 E#+|.0*!s  
  83.confirmation 函证 8 Jf4" ;  
  84.computation 计算 " [K>faV  
  85.analytical procedures 分析程序 O8w|!$Q.  
  86.vouch 核对 Z|$OPMLX  
  87.trace 追查 Z;GZ?NOlY  
  88.audit sampling 审计抽样 kT4Tb%7KM  
  89.error 误差 | D,->k  
  90.expected error 预期误差 =(>pv,  
  91.population 总体 s4{>7`N2  
  92.sampling risk 抽样风险 THDyb9_g  
  93.non- sampling risk 非抽样风险 x]jJ  
  94.sampling unit 抽样单位 /%T d(  
  95.statistical sampling 统计抽样 c{K[bppJ*  
  96.tolerable error 可容忍误差 [NIaWI,>  
  97.the risk of under reliance 信赖不足风险 7 a_99? J  
  98.the risk of over reliance 信赖过度风险 JG! @(lr  
  99.the risk of incorrect rejection 误拒风险 #x5?RHX56  
  100. the risk of incorrect acceptance 误受风险 Kh2!c+Mw  
  101.working trial balance 试算平衡表 xsdi\ j;n>  
  102.index and cross-referencing 索引和交叉索引 ygf Uy  
  103.cash receipt 现金收入 $/;;}|hqi  
  104.cash disbursement 现金支出 {Zy)p%j8  
  105.bank statement 银行对账单 Mi&jl_&  
  106.bank reconciliation 银行存款余额调节表 )*n2 ,n  
  107.balance sheet date 资产负债表日 _+2Jc}Yf  
  108.net realizable value 可变现净值 \L{V|}"X  
  109.storeroom 仓库 ; )J\k2  
  110.sale invoice 销售发票 vmK`QPu 2  
  111.price list 价目表 c0u1L@tj  
  112.positive confirmation request 积极式询证函 +yo1&b R/  
  113.negative confirmation request 消极式询证函 T:(c/ >  
  114.purchase requisition 请购单 _G=k^f_  
  115.receiving report 验收报告 mR6hnKa_53  
  116.gross margin 毛利 ORP-@-dap  
  117.manufacturing overhead 制造费用 /L? ia  
  118.material requisition 领料单 8 0;^]l   
  119.inventory-taking 存货盘点 %6@->c{  
  120.bond certificate 债券 &x<y4ORH|  
  121.stock certificate 股票 rW B/#m  
  122.audit report 审计报告 'PVxc %[  
  123.entity 被审计单位 9&} i[x4  
  124.addressee of the audit report 审计报告的收件人 wxSJ  
  125.unqualified opinion 无保留意见 p;<brwN  
  126.qualified opinion 保留意见 ]:r6  
  127.disclaimer of opinion 无法表示意见 =S:Snk%  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   xb~8uD5  
  A (2)absorbed overhead 已吸收制造费用 QNe siV0MI  
  A (3)absorption costing 吸收成本计算 5|0}   
  A (4)account 账户,报表   0JM`*f%n  
  A (5)accounting postulate 会计假设   p?XVO#  
  A (6)accounting series release 会计公告文件   %d"d<pvx  
  A (7)accounting valuation 会计计价   u</LgOP`-  
  A (8)account sale 承销清单 r`GA5 }M  
  A (9)accountability concept 经营责任概念   A$Ok^  
  A (10)accountancy 会计职业   }*9mNE  
  A (11)accountant 会计师   5VR=D\j  
  A (12)accounting 会计   %{HeXe  
  A (13)agency cost 代理成本   ;fGh]i  
  A (14)accounting bases 会计基础   'sT7t&v~  
  A (15)accounting manual 会计手册   b x8;`Q MX  
  A (16)accounting period 会计期间   OT{cP3;0*o  
  A (17)accounting policies 会计方针   / U5!]7&gB  
  A (18)accounting rate of return 会计报酬率   B EB[K2[9  
  A (19)accounting reference date 会计参照日   0l+[[ZTV  
  A (20)accounting reference period 会计参照期间   S@Q4fmH  
  A (21)accrual concept 应计概念   -b$m<\0*  
  A (22)accrual expenses 应计费用   FH7h?!|t  
  A (23)acid test ration 速动比率(酸性测试比率)   KO3X)D<3  
  A (24)acquisition 购置   zq t{oN_  
  A (25)acquisition accounting 收购会计   SA[wF c  
  A (26)activity based accounting 作业基础成本计算   b:t|9 FE%  
  A (27)adjusting events 调整事项   ~D\zz }l  
  A (28)administrative expenses 行政管理费   Hx#1TqC /  
  A (29)advice note 发货通知   K|sk]2.  
  A (30)amortization 摊销   5~GH*!h%;  
  A (31)analytical review 分析性检查   eNc>^:&y*  
  A (32)annual equivalent cost 年度等量成本法   zW9/[Db  
  A (33)annual report and accounts 年度报告和报表   r"xs?P&/$  
  A (34)appraisal cost 检验成本   '4"c#kCKL  
  A (35)appropriation account 盈余分配账户   ;nbV-<e  
  A (36)articles of association 公司章程细则   5-?*Boi>i  
  A (37)assets 资产   s@D/.X  
  A (38)assets cover 资产保障   8$`$24Wx  
  A (39)asset value per share 每股资产价值   n5>OZ3 E@  
  A (40)associated company 联营公司   1=z6m7@'-  
  A (41)attainable standard 可达标准   u%sfHGrH  
L~|_CRw  
 A (42)attributable profit 可归属利润   (j?ckah%V  
  A (43)audit 审计   MmQ"z_v  
  A (44)audit report 审计报告   Gw-y6e'|Y  
  A (45)auditing standards 审计准则   c$^~7.~{Qy  
  A (46)authorized share capital 额定股本   E)F#Z=)  
  A (47)available hours 可用小时   <\`qRz0/  
  A (48)avoidable costs 可避免成本 C8t;E`  
  B (49)back-to-back loan 易币贷款   _Nacqa  
  B (50)backflush accounting 倒退成本计算   buKSZ  
  B (51)bad debts 坏帐   _?v&\j  
  B (52)bad debts ratio 坏帐比率   .oH)eD  
  B (53)bank charges 银行手续费   i +ICgMcd  
  B (54)bank overdraft 银行透支   GUn$IPOM  
  B (55)bank reconciliation 银行存款调节表   4@r76v}{  
  B (56)bank statement 银行对账单   .s-*aoj  
  B (57)bankruptcy 破产   "6q@}sz!  
  B (58)basis of apportionment 分摊基础   ke b.%cb=  
  B (59)batch 批量   /(8"9Sfm  
  B (60)batch costing 分批成本计算   W$xW9u8@+(  
  B (61)beta factor B(市场)风险因素   o@sL/5,  
  B (62)bill 账单   crQ_@@X?<  
  B (63)bill of exchange 汇票   =*{Ii]D  
  B (64)bill of landing 提单   Pl\NzB,`  
  B (65)bill of materials 用料预计单   EslHml#  
  B (66)bill payable 应付票据   bXi(]5  
  B (67)bill receivable 应收票据   3/V0w|ZgD  
  B (68)bin card 存货记录卡   >!MRk[@ V-  
  B (69)bonus 红利   L<k(stx~   
  B (70)book-keeping 薄记   EGVS8YP>h  
  B (71)Boston classification 波士顿分类   @%BsQm  
  B (72)breakeven chart 保本图   sA2esA@C<o  
  B (73)breakeven point 保本点   MSE0z !t  
  B (74)breaking-down time 复位时间   XaF;IS@A  
  B (75)budget 预算   p|g7Z  
  B (76)budget center 预算中心   TeRH@oI  
  B (77)budget cost allowance 预算成本折让   K_F"j!0  
  B (78)budget manual 预算手册   NA=m<n#  
  B (79)budget period 预算期间   `Wd4d2aLG  
  B (80)budgetary control 预算控制   ~S\8 '  
  B (81)budgeted capacity 预算生产能力   lYT_Y.%I  
  B (82)burden 制造费用   2Mu@P8O&  
  B (83)business center 经营中心   'x6rU"e$J  
  B (84)business entity 营业个体   ipyc(u6Z5  
  B (85)business unit 经营单位   @%jY  
 B (86)buy-out management 管理性购买产权   >i"WKd=  
  B (87)by-product 副产品 B#r"|x #[  
  C (88)called-up share capital 催缴股本   XtqhK"f%  
  C (89)capacity 生产能力   +GncQs y  
  C (90)capacity ratios 生产能力比率   lvx[C7?  
  C (91)capital 资本   4%#q.qI  
  C (92)capital assets pricing model资本资产计价模式   n0Qp:_2z  
  C (93)capital commitment 承诺资本   p<+Y;,+  
  C (94)capital employed 已运用的资本   Va[t'%~&zR  
  C (95)capital expenditure 资本支出   >X xHp  
  C (96)capital expenditureauthorization 资本支出核准   ,P%i%YPj  
  C (97)capital expenditure control 资本支出控制   NMS+'GRW  
  C (98)capital expenditure proposal资本支出申请   ~r_2V$sC2  
  C (99)capital funding planning 资本基金筹集计划   ;3XOk+  
  C (100)capital gain 资本收益   .bUj  
  C (101)capital investment appraisal资本投资评估   4~Y?*|G]m  
  C (102)capital maintenance 资本保全   s|I$c;>  
  C (103)capital resource planning 资本资源计划   VTwQD"oB  
  C (104)capital surplus 资本盈余   | {Q}:_/q  
  C (105)capital turnover 资本周转率   B=~uJUr  
  C (106)card 记录卡   ]k8f1F  
  C (107)cash 现金   U F$O@l  
  C (108)cash account 现金账户   N:;z~`  
  C (109)cash book 现金账薄   kbo9nY1k g  
  C (110)cash cow 金牛产品   q4v:s   
  C (111)cash flow 现金流量   -A@/cS%p  
  C (112)cash discounted 现金贴现   T KQ^D  
  C (113)cash flow budget 现金流量预算   nok-![  
  C (114)cash flow statement 现金流量表   @}2EEo#  
  C (115)cash ledger 现金分类账   >pp#>{}  
  C (116)cash limit 现金限额   #r/5!*3  
  C (117)CCA 现时成本会计   axOEL:-|Bu  
  C (118)center 中心   V"B/4v>  
  C (119)changeover time 变更时间   uPxJwWXO  
  C (120)chartered entity 特许经济个体   N>CNgUyP  
  C (121)cheque 支票   T;]Ob3(BpW  
  C (122)cheque register 支票登记薄   p[ &b@U#  
  C (123)coin analysis 零钱分类   %C r TO(  
  C (124)classification 分类   uA V7T/'  
  C (125)clock card 工时卡   o/ 7[ G  
  C (126)code 代码   6 Yc(|>b!  
  C (127)commitment accounting 承诺确认会计   \}~71y}  
  C (128)common cost 共同成本   ym+Ezb#o  
  C (129)company limited byguarantee 有限担保责任公司   upZ tVdd  
C (130)company limited shares 股份有限公司   0Y:)$h2?  
  C (131)competitive position 竞争能力状况   T0~~0G)k  
  C (132)concept 概念   o+.ySSBl+  
  C (133)conglomerate 跨行业企业   L6#4A3yh  
  C (134)consistency concept 一致性概念   fjy 7gC2  
  C (135)consolidated accounts 合并报表   i[ >U#5  
  C (136)consolidation accounting 合并会计   `sDLxgwI  
  C (137)consortium 财团   =dsEt\ j  
  C (138)contingency plan 应急计划   yZN~A:  
  C (139)contingent liabilities 或有负债   F`GXho[  
  C (140)continuous operation 连续生产   4H NaE{O4  
  C (141)contra 抵消   ~FQHT?DAo  
  C (142)contract cost 合同成本   P)#h4|xZ  
  C (143)contract costing 合同成本计算   @;x*~0 GZ  
  C (144)contribution 贡献毛益   dS\!tdHP-Q  
  C (145)contribution centre 贡献中心   Y`#6MhFT7  
  C (146)contribution chart 贡献图   {3.n!7+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ) iZU\2L  
  C (148)contribution to salesration 贡献毛益对销售比率   i"x V=.  
  C (149)control 控制   uGF{0 )0g  
  C (150)control account 控制帐户   ANJL8t-m  
  C (151)control limits 控制限度   |f/Uzd ~  
  C (152)controllability concept 可控制概念   _]-4UA-  
  C (153)controllable cost 可控制成本   z;y{QO  
  C (154)conversion cost 加工成本   *l;S"}b*,_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #6v357-5  
  C (156)corporate appraisal 公司评估   .YWkFTlZ+  
  C (157)corporate planning 公司计划   #oR`_Dm)P  
  C (158)corporate social reporting 公司社会报告   |>[qC O  
  C (159)corporation 股份公司   #C~ </R%  
  C (160)cost 成本   KVh#"]<WV  
  C (161)cost account 成本帐户   q"6$#o{~U  
  C (162)cost accounting 成本会计   KVr9kcs  
  C (163)cost accounting manual 成本手册   2W`WOBz  
  C (164)cost accounts calendar 成本报表的日历时间   hlZ{bO 'f  
  C (165)cost adjustment 成本调整   _C (fz CK  
  C (166)cost allocation 成本分配   CBF<53TshR  
  C (167)cost apportionment 成本分摊   \I-e{'h  
  C (168)cost attribution 成本归属   o"FR% %  
  C (169)cost audit 成本审计   .ZV='i()X  
  C (170)cost behaviour 成本性态   I$p1^8~L  
  C (171)cost benefit analysis 成本效益分析   jvAjnh#  
  C (172)cost center 成本中心   e&*b{>1*  
  C (173)cost driver 成本动因
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