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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 Rh5@[cg%  
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  1.audit   审计 [R roHXdk+  
  2.attestation   鉴证 u0<d2Y  
  3.credibility   可信赖程度 <6~/sa4GN  
  4.audit of financial statements 财务报表审计 {6REfY c  
  5.agreed-upon procedures 执行商定程序 F0DPS:c  
  6.high levels of assurance 高水平保证 **"zDY*?W  
  7.compilation 编制 LX&=uv%-^  
  8.reliability 可靠性 0b!fWS?,k0  
  9.relevance 相关性 JI28}Cxs0  
  10.professional skepticism 职业谨慎 qdg= Imx  
  11.objectivity 客观性 5<0Yh#_  
  12. professional competence 专业胜任能力 QSlf=VK*y  
  13.Senior/CPA-in-charge 项目经理 EfMG(oI  
  14.audit engagement letter 业务约定书 1"87EP   
  15.recurring audit 连续审计 2d,wrC<'$  
  16.the client 委托人 %t,1_c0w  
  17.change CPA 更换注册会计 s2,`eV  
  18.the existing CPA 现任注册会计师 #l 8K8GLuf  
  19.the successor CPA 后任注册会计师 pZNlcB[Qn-  
  20.the preceding CPA前任注册会计师 )AZ`R8-A  
  21.issue the audit report 出具审计报告 $\=6."R5<  
  22.expert 专家 &q kl*#]  
  23.the board of directors 董事会 6EW"8RG`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n=<q3}1Jej  
  25.assess material misstatement risks评估重大错报风险 2b vYF ;<r  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~cWLu5  
  27.a general knowledge of —— 初步了解―――的情况 5k!(#@a_T  
  28.a more knowledge of—— 进一步了解的情况 *GY,h$Ul  
  29.the prior year‘s working papers 以前年度工作底稿 SV$ASs  
  30.minutes of meeting 会议纪要 t/4/G']W  
  31.business risks 经营风险 5Lo==jHif  
  32.appropriateness 适当性 * S+7BdP  
  33.accounting estimate 会计估计 O;.d4pO(tC  
  34.management representations 管理层声明 DY%T`}  
  35.going concern assumption 持续经营假设 vwSX$OZ  
  36.audit plan 审计计划 dvH67 x  
  37.significant audit areas 重点审计领域 vM$#m1L?  
  38.error 错误 *>R/(Q  
  39.fraud舞弊 }1E_G  
  40.modified or additional procedures 修改或追加审计程序 oWn_3gzw;  
  41.misappropriation of assets 侵占资产 G!fE'B  
  42.transactions without substance 虚假交易 M\x7=*\  
  43.unusual pressures 异常压力 l7FZ; %&  
  44.the suspected noncompliance 涉嫌存在违法行为 )Q N=>J  
  45.materialiy 重要性 TO8\4p*tE  
  46.exceed the materiality level 超过重要性水平 'SXpb?CZ  
  47.approach the materiality level 接近重要性水平 FL*w(Br.  
  48.an acceptably low level 可接受水平 `OF g.R|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 h_}BmJh_  
  50.misstatements or omissions 错报或漏报 +b:h5,  
  51.aggregate 总计 3vEjf  
  52.subsequent events 期后事项 ^Ypb"Wx8  
  53.adjust the financial statements 调整财务报表 U~QCN[gh  
  54.perform additional audit procedures 实施追加的审计程序 YQw/[  
  55.audit risk 审计风险 0L 4]z'5  
  56.detection risk 检查风险 d%"@#bB  
  57.inappropriate audit opinion 不适当的审计意见 m/"=5*pA  
  58.material misstatement 重大的错报 :D)&>{?  
  59.tolerable misstatement 可容忍错报 ocuNrkZ  
  60.the acceptable level of detection risk 可接受的检查风险 }G0.Lq+a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `dq3 =  
  62.simall business 小规模企业 ]f+D& qZ B  
  63.accounting system 会计系统 EKI+Dq,  
  64.test of control 控制测试 ps4Wwk(  
  65.walk-through test 穿行测试 0V>N#P]  
  66.communication 沟通 "#"Fp&Z7  
  67.flow chart 流程图 }<x!95  
  68.reperformance of internal control 重新执行 f1,$<Y|qU  
  69.audit evidence 审计证据 znDtM1sLeV  
  70.substantive procedures 实质性程序 AfbA.-  
  71.assertions 认定 ^?l-YnQqm?  
  72.esistence 存在 M,dzf  
  73.occurrence 发生 js$a^6  
  74.completeness 完整性 +xu/RY_  
  75.rights and obligations 权利和义务 w1/T>o  
  76.valuation and allocation 计价和分摊 =Z$=-\<x0.  
  77.cutoff 截止 Eo3Aak o  
  78.accuracy 准确性 %W|Zj QI^  
  79.classification 分类 mk3e^,[A  
  80.inspection 检查 c$U pR"+  
  81.supervision of counting 监盘 5 <>agK]  
  82.observation 观察 pDnFT2  
  83.confirmation 函证 xWI 0s;k  
  84.computation 计算 @):NNbtA  
  85.analytical procedures 分析程序 3[g++B."pC  
  86.vouch 核对 uvc{RP  
  87.trace 追查 1Z{p[\k  
  88.audit sampling 审计抽样 "u> sS  
  89.error 误差 R5~vmT5W  
  90.expected error 预期误差 x;b+gIz*  
  91.population 总体 JnKbd~  
  92.sampling risk 抽样风险 C%7,#}[U/  
  93.non- sampling risk 非抽样风险 7&S|y]$~  
  94.sampling unit 抽样单位 i1H80m s  
  95.statistical sampling 统计抽样 UK9MWC5g9  
  96.tolerable error 可容忍误差 >rX R;4%  
  97.the risk of under reliance 信赖不足风险 &+|4(d1  
  98.the risk of over reliance 信赖过度风险 }(7QJk5 j  
  99.the risk of incorrect rejection 误拒风险 R~?;KJ  
  100. the risk of incorrect acceptance 误受风险 o_^d>Klb8  
  101.working trial balance 试算平衡表 'f<_SKd  
  102.index and cross-referencing 索引和交叉索引 /8-VC"   
  103.cash receipt 现金收入 rH_:7#.E  
  104.cash disbursement 现金支出 |~vQ0D  
  105.bank statement 银行对账单 u$ / ]59  
  106.bank reconciliation 银行存款余额调节表 !`Yi{}1_  
  107.balance sheet date 资产负债表日 ^+l\YB7pD  
  108.net realizable value 可变现净值 L5P}%1 _  
  109.storeroom 仓库 Y8xnvK*  
  110.sale invoice 销售发票 NqfDY  
  111.price list 价目表 >+LgJo R  
  112.positive confirmation request 积极式询证函 sNpBTG@{l  
  113.negative confirmation request 消极式询证函 Zkep7L   
  114.purchase requisition 请购单 CoN/L`.SN  
  115.receiving report 验收报告 F!cAaL1  
  116.gross margin 毛利 FwzA_ n n  
  117.manufacturing overhead 制造费用 u! FSXX<  
  118.material requisition 领料单 0\<-R  
  119.inventory-taking 存货盘点 }4ju2K  
  120.bond certificate 债券 6&Ir0K/  
  121.stock certificate 股票 9@a;1Wr/f  
  122.audit report 审计报告 ;GE u.PdxB  
  123.entity 被审计单位 <R8Z[H:bV  
  124.addressee of the audit report 审计报告的收件人 <;Z3 5 {  
  125.unqualified opinion 无保留意见 1 3az [  
  126.qualified opinion 保留意见 ]<?)(xz  
  127.disclaimer of opinion 无法表示意见 g>-[-z$E3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   JX<W[P>M  
  A (2)absorbed overhead 已吸收制造费用 3^UsyZS)  
  A (3)absorption costing 吸收成本计算 !27]1%Aw  
  A (4)account 账户,报表   */e5lRO\  
  A (5)accounting postulate 会计假设   ~ J{{n_G{  
  A (6)accounting series release 会计公告文件   Cb-E<W&2D  
  A (7)accounting valuation 会计计价   1}M.}G2u/  
  A (8)account sale 承销清单 pREY AZh  
  A (9)accountability concept 经营责任概念   ! HC<aWb  
  A (10)accountancy 会计职业   TAoR6aE  
  A (11)accountant 会计师   c9@ jyq_H?  
  A (12)accounting 会计   F7l:*r,O  
  A (13)agency cost 代理成本   ?C2;:ol  
  A (14)accounting bases 会计基础   OkUpgXU  
  A (15)accounting manual 会计手册   u@'zvkb@  
  A (16)accounting period 会计期间   f)P /@rh  
  A (17)accounting policies 会计方针   ay|{!MkQ  
  A (18)accounting rate of return 会计报酬率   itgO#(g$Q  
  A (19)accounting reference date 会计参照日   >D#}B1(!  
  A (20)accounting reference period 会计参照期间   \ \}/2#1=c  
  A (21)accrual concept 应计概念   k|C8sSH  
  A (22)accrual expenses 应计费用   * v]UgPk  
  A (23)acid test ration 速动比率(酸性测试比率)   Y\|J1I,Z4  
  A (24)acquisition 购置   04d$_1:}a  
  A (25)acquisition accounting 收购会计   9iNns;^`q  
  A (26)activity based accounting 作业基础成本计算   OFbg]{ub?  
  A (27)adjusting events 调整事项   9v2 ;  
  A (28)administrative expenses 行政管理费   r2'rf pQ  
  A (29)advice note 发货通知    2:F  
  A (30)amortization 摊销   _If?&KJ r  
  A (31)analytical review 分析性检查   T+D]bfjr&&  
  A (32)annual equivalent cost 年度等量成本法   34:EpZO@  
  A (33)annual report and accounts 年度报告和报表   2H "iN[2A  
  A (34)appraisal cost 检验成本   ~=ys~em e  
  A (35)appropriation account 盈余分配账户   .U%"oD  
  A (36)articles of association 公司章程细则   c `; LF'!  
  A (37)assets 资产   {jf~?/<  
  A (38)assets cover 资产保障   ;BVhkW A  
  A (39)asset value per share 每股资产价值   +}/!yQtH  
  A (40)associated company 联营公司   mkA|gM[g7  
  A (41)attainable standard 可达标准   n82Q.M-H  
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 A (42)attributable profit 可归属利润   ~Xw?>&  
  A (43)audit 审计   e6'O,\  
  A (44)audit report 审计报告   ! fc)  
  A (45)auditing standards 审计准则   b{Ss+F  
  A (46)authorized share capital 额定股本   ]l%.X7M9  
  A (47)available hours 可用小时   H-w|JH>g  
  A (48)avoidable costs 可避免成本 s+- aHn  
  B (49)back-to-back loan 易币贷款   xrnH= >.;m  
  B (50)backflush accounting 倒退成本计算   FJ"9Hs2  
  B (51)bad debts 坏帐   3>Snd9Q  
  B (52)bad debts ratio 坏帐比率   @~3c;9LkY  
  B (53)bank charges 银行手续费   %Ege^4PE  
  B (54)bank overdraft 银行透支   |hoZ:  
  B (55)bank reconciliation 银行存款调节表   `1]9(xwhQ0  
  B (56)bank statement 银行对账单   V}-o): dI|  
  B (57)bankruptcy 破产   $t}1|q|  
  B (58)basis of apportionment 分摊基础   Ghc0{M<  
  B (59)batch 批量   3)SZVME1Z  
  B (60)batch costing 分批成本计算   QGy=JHb  
  B (61)beta factor B(市场)风险因素   2,0F8=L  
  B (62)bill 账单   mA @+4&  
  B (63)bill of exchange 汇票   ppK CY4  
  B (64)bill of landing 提单   W|U1AXU7/  
  B (65)bill of materials 用料预计单   c O&9(.d  
  B (66)bill payable 应付票据   ^mQfXfuL  
  B (67)bill receivable 应收票据   /vu!5?S  
  B (68)bin card 存货记录卡   AAgA]OD,  
  B (69)bonus 红利   NhX.yLb$   
  B (70)book-keeping 薄记   KL]!E ~i  
  B (71)Boston classification 波士顿分类   caht4N{T  
  B (72)breakeven chart 保本图   [hbp#I~*[  
  B (73)breakeven point 保本点   ze N!*VG  
  B (74)breaking-down time 复位时间   /|AuI qW  
  B (75)budget 预算   >~~\==".  
  B (76)budget center 预算中心   B$EP'5@ b  
  B (77)budget cost allowance 预算成本折让   |0p'p$%  
  B (78)budget manual 预算手册   ?UDO%`X  
  B (79)budget period 预算期间   DU8LU*q'  
  B (80)budgetary control 预算控制   "~ stZ.  
  B (81)budgeted capacity 预算生产能力   ~7'.{VrU  
  B (82)burden 制造费用   H_nJST<v`  
  B (83)business center 经营中心   MDt?7c  
  B (84)business entity 营业个体   o#/iR]3  
  B (85)business unit 经营单位   3=7h+ZgB  
 B (86)buy-out management 管理性购买产权   ifZNl,  
  B (87)by-product 副产品 p>3'77 V  
  C (88)called-up share capital 催缴股本   c@M@t0WT[  
  C (89)capacity 生产能力   DjvgKy=Jr_  
  C (90)capacity ratios 生产能力比率   I=a$1%BzEX  
  C (91)capital 资本   # HYkzjb  
  C (92)capital assets pricing model资本资产计价模式   _1Gut"!{\  
  C (93)capital commitment 承诺资本   "\?G  
  C (94)capital employed 已运用的资本   *wcoDQ b;  
  C (95)capital expenditure 资本支出   W[<":NX2  
  C (96)capital expenditureauthorization 资本支出核准   ! -@!u   
  C (97)capital expenditure control 资本支出控制   va2A@U  
  C (98)capital expenditure proposal资本支出申请   w[YbL 2p  
  C (99)capital funding planning 资本基金筹集计划   $uyn W3h  
  C (100)capital gain 资本收益   VTfaZ/e.  
  C (101)capital investment appraisal资本投资评估   X{9o8 *V  
  C (102)capital maintenance 资本保全   ][#*h`I  
  C (103)capital resource planning 资本资源计划   JZxF)] ^  
  C (104)capital surplus 资本盈余   'PYqp&gJ  
  C (105)capital turnover 资本周转率   |9$'?4F  
  C (106)card 记录卡   v=-3 ,C  
  C (107)cash 现金   ,s&~U<Z  
  C (108)cash account 现金账户   Uy|=A7Ad c  
  C (109)cash book 现金账薄   -wMW@:M_  
  C (110)cash cow 金牛产品   Cbs4`D,  
  C (111)cash flow 现金流量   CT%m_lN  
  C (112)cash discounted 现金贴现   ^|(4j_.(e  
  C (113)cash flow budget 现金流量预算   ~ O=|v/]  
  C (114)cash flow statement 现金流量表   bKZ#>%|:o  
  C (115)cash ledger 现金分类账   ^ZWFj?`\UV  
  C (116)cash limit 现金限额   }px]   
  C (117)CCA 现时成本会计   z>;+'>XXgx  
  C (118)center 中心   MPy][^s!  
  C (119)changeover time 变更时间   x]cZ m^  
  C (120)chartered entity 特许经济个体   5?0gC&WfN  
  C (121)cheque 支票   [iy;}5XK  
  C (122)cheque register 支票登记薄   Ab<Ok\e5  
  C (123)coin analysis 零钱分类   Jd"s~n<>K  
  C (124)classification 分类   q'@Ei4  
  C (125)clock card 工时卡   wD^do  
  C (126)code 代码   Er1u1@  
  C (127)commitment accounting 承诺确认会计   ~7WXjVZ  
  C (128)common cost 共同成本   m>dcb 6B+g  
  C (129)company limited byguarantee 有限担保责任公司   QF/u^|f  
C (130)company limited shares 股份有限公司   UZXcKl>u  
  C (131)competitive position 竞争能力状况   RTBBb:eX  
  C (132)concept 概念   m{dyVE  
  C (133)conglomerate 跨行业企业   mX.3R+t  
  C (134)consistency concept 一致性概念   7P^{*!  
  C (135)consolidated accounts 合并报表   *u;">H*BW  
  C (136)consolidation accounting 合并会计   6cT~irP  
  C (137)consortium 财团   EZumJ."  
  C (138)contingency plan 应急计划   b_gN?F7_  
  C (139)contingent liabilities 或有负债   >VUQTg  
  C (140)continuous operation 连续生产   7h#faOP  
  C (141)contra 抵消   V0 +k3H  
  C (142)contract cost 合同成本    |iUfM3  
  C (143)contract costing 合同成本计算   [^}>AC*im  
  C (144)contribution 贡献毛益   K0RYI69_  
  C (145)contribution centre 贡献中心   %i -X@.P  
  C (146)contribution chart 贡献图   skD k/-*R  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w*xUuwi  
  C (148)contribution to salesration 贡献毛益对销售比率   cm 9 oG  
  C (149)control 控制   lH@E%  
  C (150)control account 控制帐户   _Z66[T+M  
  C (151)control limits 控制限度   Pn'(8bRm  
  C (152)controllability concept 可控制概念   2]aZe4H.  
  C (153)controllable cost 可控制成本   io r [v  
  C (154)conversion cost 加工成本   y(3c{y@~X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Xtu`5p_Qv  
  C (156)corporate appraisal 公司评估   PUjoi@]  
  C (157)corporate planning 公司计划   :{i$2\DH6  
  C (158)corporate social reporting 公司社会报告   {[t"O u  
  C (159)corporation 股份公司   +>WC^s  
  C (160)cost 成本   JQ/t, v$G  
  C (161)cost account 成本帐户   KjwY'aYwr:  
  C (162)cost accounting 成本会计   &QOWW}  
  C (163)cost accounting manual 成本手册   xV>iL(?  
  C (164)cost accounts calendar 成本报表的日历时间   Ce5w0&VlS  
  C (165)cost adjustment 成本调整   /q"d`!h)w  
  C (166)cost allocation 成本分配   ,D@ ;i  
  C (167)cost apportionment 成本分摊   V)1:LLRW  
  C (168)cost attribution 成本归属   Q f+ p0E;  
  C (169)cost audit 成本审计   $v'Y:  
  C (170)cost behaviour 成本性态   s\Pt,I@Y_  
  C (171)cost benefit analysis 成本效益分析   =yTa,PY  
  C (172)cost center 成本中心   X=p3KzzX  
  C (173)cost driver 成本动因
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