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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(%;,*e  
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  1.audit   审计 WVx^}_FD0  
  2.attestation   鉴证  (cp$poo  
  3.credibility   可信赖程度 I=k`VId:  
  4.audit of financial statements 财务报表审计 cdg &)  
  5.agreed-upon procedures 执行商定程序 G.^^zmsM`  
  6.high levels of assurance 高水平保证 NH,4>mV$!  
  7.compilation 编制 C-(O*hK  
  8.reliability 可靠性 )r XUJ29.  
  9.relevance 相关性 Wf&i{3z[  
  10.professional skepticism 职业谨慎 x`K"1E{2  
  11.objectivity 客观性 Enh rkk  
  12. professional competence 专业胜任能力 \obM}caT  
  13.Senior/CPA-in-charge 项目经理 HZ89x|H k_  
  14.audit engagement letter 业务约定书 irn }.e  
  15.recurring audit 连续审计 y* lAmO  
  16.the client 委托人 raZ0B,;eFu  
  17.change CPA 更换注册会计 ~tB9 kLFG  
  18.the existing CPA 现任注册会计师 NDG?X s [2  
  19.the successor CPA 后任注册会计师 X- SR0x  
  20.the preceding CPA前任注册会计师 K3`48,`?wA  
  21.issue the audit report 出具审计报告 v2 >Dn =V  
  22.expert 专家 $o*p#LU  
  23.the board of directors 董事会 UJ&gm_M+kL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ro^T L  
  25.assess material misstatement risks评估重大错报风险 (2/i1)Cq  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p8z"Jn2P  
  27.a general knowledge of —— 初步了解―――的情况 XE;aJ'kt  
  28.a more knowledge of—— 进一步了解的情况 :Lq=)'d;6  
  29.the prior year‘s working papers 以前年度工作底稿 /$UWTq/C7  
  30.minutes of meeting 会议纪要 sP%J`L@h  
  31.business risks 经营风险 ^C{?LH/2  
  32.appropriateness 适当性 f 'u[G?C  
  33.accounting estimate 会计估计 deutY.7g  
  34.management representations 管理层声明 Kxsj_^&|i  
  35.going concern assumption 持续经营假设 >yr3C  
  36.audit plan 审计计划 !6*4^$i#o  
  37.significant audit areas 重点审计领域 DE$T1pFV  
  38.error 错误 ZIaFvm&q7Z  
  39.fraud舞弊 P}D5 j  
  40.modified or additional procedures 修改或追加审计程序 ^NO;A=9b[  
  41.misappropriation of assets 侵占资产 >soSOJ[   
  42.transactions without substance 虚假交易 m8&XW2S  
  43.unusual pressures 异常压力 'WoB\y569  
  44.the suspected noncompliance 涉嫌存在违法行为 <}AmzeHr+  
  45.materialiy 重要性 w M#q [m;  
  46.exceed the materiality level 超过重要性水平 ^I!gte U;  
  47.approach the materiality level 接近重要性水平 NqN9  
  48.an acceptably low level 可接受水平 `e+eL*rZ~  
  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 OLDEB.@  
  50.misstatements or omissions 错报或漏报 PML84*K -  
  51.aggregate 总计 bpfSe  
  52.subsequent events 期后事项 `,6^eLU  
  53.adjust the financial statements 调整财务报表 jHc/ EZB  
  54.perform additional audit procedures 实施追加的审计程序 21\?FQrz  
  55.audit risk 审计风险 #M8>)oc  
  56.detection risk 检查风险 13I~   
  57.inappropriate audit opinion 不适当的审计意见 liVDBbS_A?  
  58.material misstatement 重大的错报 * 9}~?#b  
  59.tolerable misstatement 可容忍错报 s9BdmD^|#  
  60.the acceptable level of detection risk 可接受的检查风险 Jry643K>:;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9S)A6]  
  62.simall business 小规模企业 CIf""gL9  
  63.accounting system 会计系统 b'4r5@GO  
  64.test of control 控制测试 avH3{V  
  65.walk-through test 穿行测试 r A9Rz^;xa  
  66.communication 沟通 BsN~Z!kd  
  67.flow chart 流程图 8?k.4{?  
  68.reperformance of internal control 重新执行 bqUQadDB  
  69.audit evidence 审计证据 QK`2^  
  70.substantive procedures 实质性程序 L&~>(/*7U  
  71.assertions 认定 CV6W)B%Se  
  72.esistence 存在 -!ERe@k(  
  73.occurrence 发生 7:&a,nU  
  74.completeness 完整性 u2Qs}FX  
  75.rights and obligations 权利和义务 O}"fhMk  
  76.valuation and allocation 计价和分摊 vX}mwK8  
  77.cutoff 截止 |n.ydyu`  
  78.accuracy 准确性 kA&ul  
  79.classification 分类 2&U<Wiu\}  
  80.inspection 检查 `H\NJ,  
  81.supervision of counting 监盘 R$VeD1n@  
  82.observation 观察 M.}QXta  
  83.confirmation 函证 !)'|Y5 o  
  84.computation 计算 0qD.OF)8  
  85.analytical procedures 分析程序 '#x<Fo~hT  
  86.vouch 核对 BGVy \F<  
  87.trace 追查 .;~K*GC  
  88.audit sampling 审计抽样 dLTA21b#  
  89.error 误差 Dv+:d4|"  
  90.expected error 预期误差 cOEzS  
  91.population 总体 @7<m.?A!  
  92.sampling risk 抽样风险 Nh\y@\F>  
  93.non- sampling risk 非抽样风险 VEg/x z4c  
  94.sampling unit 抽样单位 U*em)/9  
  95.statistical sampling 统计抽样 XvW $B|  
  96.tolerable error 可容忍误差 Zu%oIk  
  97.the risk of under reliance 信赖不足风险 .[#bOp*  
  98.the risk of over reliance 信赖过度风险 1Du9N[2'P  
  99.the risk of incorrect rejection 误拒风险 a fhZM$  
  100. the risk of incorrect acceptance 误受风险 MBH/,Yd  
  101.working trial balance 试算平衡表 Yg14aKZl  
  102.index and cross-referencing 索引和交叉索引 S~ 3|  
  103.cash receipt 现金收入 Mt`XHXTp  
  104.cash disbursement 现金支出 {p@uj_pS  
  105.bank statement 银行对账单 mPo].z  
  106.bank reconciliation 银行存款余额调节表 SvGs?nUU  
  107.balance sheet date 资产负债表日 _ a,XL<9I  
  108.net realizable value 可变现净值 YJ^TO\4WM  
  109.storeroom 仓库 $U/_8^6B0  
  110.sale invoice 销售发票 XG}pp`{o  
  111.price list 价目表 4i o02qd 4  
  112.positive confirmation request 积极式询证函 ?YbZVoD)J  
  113.negative confirmation request 消极式询证函 QabYkL5@  
  114.purchase requisition 请购单 !4G<&hvb  
  115.receiving report 验收报告 /I&b5Vp  
  116.gross margin 毛利 xF3H\`{4x  
  117.manufacturing overhead 制造费用  XS/5y(W  
  118.material requisition 领料单 C iGN? 1|  
  119.inventory-taking 存货盘点 mg^\"GC*8  
  120.bond certificate 债券 CVFsp>+  
  121.stock certificate 股票 /1q] D8  
  122.audit report 审计报告 h /%Hk;|9  
  123.entity 被审计单位 9#@CmiIhy  
  124.addressee of the audit report 审计报告的收件人 DweWFipyPi  
  125.unqualified opinion 无保留意见 wc'K=;c  
  126.qualified opinion 保留意见 d\ Z#XzI8  
  127.disclaimer of opinion 无法表示意见 zdUi1 b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AFSFXPl "  
  A (2)absorbed overhead 已吸收制造费用 +iPS=?S  
  A (3)absorption costing 吸收成本计算 M^^u{);q  
  A (4)account 账户,报表   z[wk-a+w  
  A (5)accounting postulate 会计假设   P&Q 5ZQb  
  A (6)accounting series release 会计公告文件   [2,u:0"  
  A (7)accounting valuation 会计计价   \l leO|m  
  A (8)account sale 承销清单 q qYH}%0dz  
  A (9)accountability concept 经营责任概念   S&P5##.u`  
  A (10)accountancy 会计职业   1xo<V5  
  A (11)accountant 会计师   _9Ig`?<>I  
  A (12)accounting 会计   }?Y+GT"E  
  A (13)agency cost 代理成本   s"|N-A=cS  
  A (14)accounting bases 会计基础   7M1*SC  
  A (15)accounting manual 会计手册   Pne[>}_l/  
  A (16)accounting period 会计期间   o;JBe"1  
  A (17)accounting policies 会计方针   (Rk g  
  A (18)accounting rate of return 会计报酬率   Bv |Z)G%RR  
  A (19)accounting reference date 会计参照日   *{)![pDYd  
  A (20)accounting reference period 会计参照期间   \(LHcvbb  
  A (21)accrual concept 应计概念   Q=9S?p M  
  A (22)accrual expenses 应计费用   #| 8!0]n'  
  A (23)acid test ration 速动比率(酸性测试比率)   ;.h5 ; `&  
  A (24)acquisition 购置   3;`93TO{  
  A (25)acquisition accounting 收购会计   `#X{.  
  A (26)activity based accounting 作业基础成本计算   hGF(E*  
  A (27)adjusting events 调整事项   6P;1I+5m{q  
  A (28)administrative expenses 行政管理费   ?^&!/,  
  A (29)advice note 发货通知   b`K~l'8  
  A (30)amortization 摊销   Q_#X*I  
  A (31)analytical review 分析性检查   }h>e=<  
  A (32)annual equivalent cost 年度等量成本法   f(?`PD[  
  A (33)annual report and accounts 年度报告和报表   GKPqBi[rO  
  A (34)appraisal cost 检验成本   !{SU G+.2  
  A (35)appropriation account 盈余分配账户   Bd"7F{H  
  A (36)articles of association 公司章程细则   MnsnW{VGX  
  A (37)assets 资产   ' n~N*DH  
  A (38)assets cover 资产保障   v4|kiy  
  A (39)asset value per share 每股资产价值   N[ArwV2O  
  A (40)associated company 联营公司   @Cm"lv.hz  
  A (41)attainable standard 可达标准   ~eL7=G@{  
(s{%XB:K  
 A (42)attributable profit 可归属利润   fp4d?3G  
  A (43)audit 审计   ~%Yh`c EP  
  A (44)audit report 审计报告   AJ:@c7:eS  
  A (45)auditing standards 审计准则   Z#;ieI\  
  A (46)authorized share capital 额定股本   Hv0sl+  
  A (47)available hours 可用小时   ^m8\fCA*  
  A (48)avoidable costs 可避免成本 b THa;* `  
  B (49)back-to-back loan 易币贷款   \{+7`4g  
  B (50)backflush accounting 倒退成本计算   n*iaNaU"'  
  B (51)bad debts 坏帐   7!JoP ?!  
  B (52)bad debts ratio 坏帐比率   8yFD2(#  
  B (53)bank charges 银行手续费   r:Cad0xj;^  
  B (54)bank overdraft 银行透支   ZL KS4  
  B (55)bank reconciliation 银行存款调节表   #>ci!4Gz=Z  
  B (56)bank statement 银行对账单   O t `}eL-  
  B (57)bankruptcy 破产   rmQGzQnun  
  B (58)basis of apportionment 分摊基础   P!YT{}  
  B (59)batch 批量   7X}_yMxc  
  B (60)batch costing 分批成本计算   r?/>t1Z  
  B (61)beta factor B(市场)风险因素   o ohf))  
  B (62)bill 账单   ",8h>eEWK  
  B (63)bill of exchange 汇票   )vGRfFjw_  
  B (64)bill of landing 提单   <)n    
  B (65)bill of materials 用料预计单   PLo.q|%  
  B (66)bill payable 应付票据   s9`T%pg  
  B (67)bill receivable 应收票据   KS(T%mk\  
  B (68)bin card 存货记录卡   3+ i(fg_  
  B (69)bonus 红利   !8=uBS%  
  B (70)book-keeping 薄记   $ 9QVl  
  B (71)Boston classification 波士顿分类   cS ];?tqrA  
  B (72)breakeven chart 保本图   "?qu(}|  
  B (73)breakeven point 保本点   p6}jCGJ  
  B (74)breaking-down time 复位时间   _9 Gy`  
  B (75)budget 预算   ~Nc] `95  
  B (76)budget center 预算中心   Rb#Z\e}e-  
  B (77)budget cost allowance 预算成本折让   )s=z i"  
  B (78)budget manual 预算手册   6lWO8j^BN  
  B (79)budget period 预算期间   X?7$JV-:  
  B (80)budgetary control 预算控制   &*)tqQeQf  
  B (81)budgeted capacity 预算生产能力   H#Og0gEE}5  
  B (82)burden 制造费用   At bqj?  
  B (83)business center 经营中心   rX{|]M":T  
  B (84)business entity 营业个体   /CA)R26G  
  B (85)business unit 经营单位   {&h&:  
 B (86)buy-out management 管理性购买产权   5E!|-xD  
  B (87)by-product 副产品 ]B,S<*h  
  C (88)called-up share capital 催缴股本   ] &G5/ ]f  
  C (89)capacity 生产能力   3&?Tc|F+  
  C (90)capacity ratios 生产能力比率    B-&J]H  
  C (91)capital 资本   ;_Rx|~!!  
  C (92)capital assets pricing model资本资产计价模式   <RhKlCP  
  C (93)capital commitment 承诺资本   G0]n4"~+?  
  C (94)capital employed 已运用的资本    +.lO8  
  C (95)capital expenditure 资本支出   x(=kh%\;  
  C (96)capital expenditureauthorization 资本支出核准   }=GyBnXu  
  C (97)capital expenditure control 资本支出控制   }lxvXVc{I  
  C (98)capital expenditure proposal资本支出申请   >$Fc=~;Ba  
  C (99)capital funding planning 资本基金筹集计划   T:!sfhrZ~<  
  C (100)capital gain 资本收益   r 2   
  C (101)capital investment appraisal资本投资评估   |y:DLsom?i  
  C (102)capital maintenance 资本保全   RD_;us@&&*  
  C (103)capital resource planning 资本资源计划   O5=ggG  
  C (104)capital surplus 资本盈余   /p%K[)T(  
  C (105)capital turnover 资本周转率   q90S>c,  
  C (106)card 记录卡   /e7'5#v  
  C (107)cash 现金   !<YRocQY  
  C (108)cash account 现金账户   \W( p)M  
  C (109)cash book 现金账薄   } 1XLe  
  C (110)cash cow 金牛产品   %cm5Z^B1"  
  C (111)cash flow 现金流量   Y?5yzD:  
  C (112)cash discounted 现金贴现   #63/;o:l$  
  C (113)cash flow budget 现金流量预算   k]>k1Mi=  
  C (114)cash flow statement 现金流量表   NqwVs VL  
  C (115)cash ledger 现金分类账   d# b{4zF"  
  C (116)cash limit 现金限额   6/-!oo   
  C (117)CCA 现时成本会计   l =_@<p  
  C (118)center 中心   TAAsV#l  
  C (119)changeover time 变更时间   j qdI=!H  
  C (120)chartered entity 特许经济个体   C3b' Q  
  C (121)cheque 支票   T *{zL  
  C (122)cheque register 支票登记薄   c'|MC[^A  
  C (123)coin analysis 零钱分类   H]!y |p  
  C (124)classification 分类   eY(usK  
  C (125)clock card 工时卡   KOmP-q=6  
  C (126)code 代码   |v1 K@  
  C (127)commitment accounting 承诺确认会计   & 9]KkY=  
  C (128)common cost 共同成本   *g,?13Q_  
  C (129)company limited byguarantee 有限担保责任公司   8uGPyH  
C (130)company limited shares 股份有限公司   Hwc{%.%ae  
  C (131)competitive position 竞争能力状况   ,m"zt u-  
  C (132)concept 概念   ILO+=xU  
  C (133)conglomerate 跨行业企业   )R +o8C  
  C (134)consistency concept 一致性概念   2s4= %l  
  C (135)consolidated accounts 合并报表   !:n),sFv45  
  C (136)consolidation accounting 合并会计   jo|q,t  
  C (137)consortium 财团   eB\r/B]  
  C (138)contingency plan 应急计划   6>L.)V  
  C (139)contingent liabilities 或有负债   fhY[I0;}$  
  C (140)continuous operation 连续生产   F889JSZ%  
  C (141)contra 抵消   /-hF<oNQ  
  C (142)contract cost 合同成本    vV[dJ%  
  C (143)contract costing 合同成本计算   O\LW 8\M  
  C (144)contribution 贡献毛益   z^Jl4V  
  C (145)contribution centre 贡献中心   3'"M31iA  
  C (146)contribution chart 贡献图   (wlsn6h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   XF7W'^  
  C (148)contribution to salesration 贡献毛益对销售比率   <?zTnue  
  C (149)control 控制   Fm;)7.% >  
  C (150)control account 控制帐户   O7dFz)$  
  C (151)control limits 控制限度   y{{EC#  
  C (152)controllability concept 可控制概念   B![5+  
  C (153)controllable cost 可控制成本    `JE>GZ Y  
  C (154)conversion cost 加工成本   Asl H V@K  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K8U Az"  
  C (156)corporate appraisal 公司评估    }]~}DHYr  
  C (157)corporate planning 公司计划   ZM vTDH!  
  C (158)corporate social reporting 公司社会报告   Hr+-ndH!Pq  
  C (159)corporation 股份公司   +_g T|vlU  
  C (160)cost 成本   "pZ3  
  C (161)cost account 成本帐户   Z M+Hb_6f  
  C (162)cost accounting 成本会计   b66X])+4jE  
  C (163)cost accounting manual 成本手册   0`!Q-G7  
  C (164)cost accounts calendar 成本报表的日历时间   V{h@nhq  
  C (165)cost adjustment 成本调整   bNR OXiX  
  C (166)cost allocation 成本分配   f)zg&Ib  
  C (167)cost apportionment 成本分摊   Wv0'?NL.  
  C (168)cost attribution 成本归属   qp W#!Vbx  
  C (169)cost audit 成本审计   ~t:b<'/  
  C (170)cost behaviour 成本性态   ?&"^ \p  
  C (171)cost benefit analysis 成本效益分析   $CmX &%L=  
  C (172)cost center 成本中心   @ g75T`N  
  C (173)cost driver 成本动因
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