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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 PT>b%7Of  
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  1.audit   审计 1W|jC   
  2.attestation   鉴证 yP"2.9\erH  
  3.credibility   可信赖程度 6wlLE5  
  4.audit of financial statements 财务报表审计 "L>'X22ed  
  5.agreed-upon procedures 执行商定程序 f_k'@e{  
  6.high levels of assurance 高水平保证 Dk  `&tr  
  7.compilation 编制 7L~ *%j  
  8.reliability 可靠性 [6VB&   
  9.relevance 相关性 ay8]"sa  
  10.professional skepticism 职业谨慎 c=sV"r?  
  11.objectivity 客观性 IMM;LC%rD9  
  12. professional competence 专业胜任能力 6uE20O<z]  
  13.Senior/CPA-in-charge 项目经理 :8 2T!  
  14.audit engagement letter 业务约定书 n|5\Q  
  15.recurring audit 连续审计 3kxo1eb  
  16.the client 委托人 yZlT#^$\  
  17.change CPA 更换注册会计 45~x #Q  
  18.the existing CPA 现任注册会计师 BlJiHz!  
  19.the successor CPA 后任注册会计师  ~,lt^@a  
  20.the preceding CPA前任注册会计师 n/9afIN  
  21.issue the audit report 出具审计报告 t$BjJ -G  
  22.expert 专家 ,dRaV</2  
  23.the board of directors 董事会 1I%u)[;>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 c7mKE`  
  25.assess material misstatement risks评估重大错报风险 /pMOinuO  
  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 B.N#9u-vW  
  27.a general knowledge of —— 初步了解―――的情况 ;L-=z]IR,  
  28.a more knowledge of—— 进一步了解的情况 cSt)Na~C  
  29.the prior year‘s working papers 以前年度工作底稿 (Yewd/T  
  30.minutes of meeting 会议纪要 GDLw_usV  
  31.business risks 经营风险 TgkVd]4%  
  32.appropriateness 适当性 MCN>3/81  
  33.accounting estimate 会计估计 (3n "a'  
  34.management representations 管理层声明 Lu#qo^  
  35.going concern assumption 持续经营假设 |))NjM'ZBl  
  36.audit plan 审计计划 1Vpti4OmU  
  37.significant audit areas 重点审计领域 :^7w  
  38.error 错误 ny-:%A  
  39.fraud舞弊 G+dq */  
  40.modified or additional procedures 修改或追加审计程序 # xtH6\X  
  41.misappropriation of assets 侵占资产 ;21D^e  
  42.transactions without substance 虚假交易 Ph3;;,v '  
  43.unusual pressures 异常压力 TOwq r T/  
  44.the suspected noncompliance 涉嫌存在违法行为 NQ{(G8x9  
  45.materialiy 重要性 2yA)SGri  
  46.exceed the materiality level 超过重要性水平 bZxN]6_  
  47.approach the materiality level 接近重要性水平 x2!R&q8U>  
  48.an acceptably low level 可接受水平 *OLqr/ yb  
  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 um,f!ho-U  
  50.misstatements or omissions 错报或漏报 4c5BlD  
  51.aggregate 总计 G9:XEEN  
  52.subsequent events 期后事项 ;UQza ]i  
  53.adjust the financial statements 调整财务报表 =:rg1wo"c  
  54.perform additional audit procedures 实施追加的审计程序 wOAR NrPx2  
  55.audit risk 审计风险 @7 Ry{,A  
  56.detection risk 检查风险 P&0eu  
  57.inappropriate audit opinion 不适当的审计意见 ]}3s/NJi  
  58.material misstatement 重大的错报 fo ~uI(rk  
  59.tolerable misstatement 可容忍错报 4en3yA0.w  
  60.the acceptable level of detection risk 可接受的检查风险 t/;2rIx>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fZiAl7b!  
  62.simall business 小规模企业 vPDw22L;'  
  63.accounting system 会计系统 [=K lDfU=  
  64.test of control 控制测试 I }PI  
  65.walk-through test 穿行测试 "\wMs  
  66.communication 沟通 HLWffO/  
  67.flow chart 流程图 4>,X.|9{  
  68.reperformance of internal control 重新执行 S= 4o@3%$  
  69.audit evidence 审计证据 #RlZxtx.O  
  70.substantive procedures 实质性程序 <Y yE1 |  
  71.assertions 认定 6?a`'&  
  72.esistence 存在 hl1IG !  
  73.occurrence 发生 4)gG_k  
  74.completeness 完整性 w;lpJ B\  
  75.rights and obligations 权利和义务 UF+Qx/4h0  
  76.valuation and allocation 计价和分摊 }zGx0 Q  
  77.cutoff 截止 !1l~UB_  
  78.accuracy 准确性 >V6t L;+  
  79.classification 分类 =Dn <DV  
  80.inspection 检查 3RaduN]  
  81.supervision of counting 监盘 1'&.6{)P  
  82.observation 观察 Dh E-g<  
  83.confirmation 函证 LdZVXp^  
  84.computation 计算 O,r;-t4vYU  
  85.analytical procedures 分析程序 B%tF|KKj  
  86.vouch 核对 ]$/oSa/  
  87.trace 追查 _ $a3lR  
  88.audit sampling 审计抽样 f"s_dR  
  89.error 误差 {;{U@Z  
  90.expected error 预期误差 L;3%8F\-.  
  91.population 总体 G'JHimP2j  
  92.sampling risk 抽样风险 eIvZhi  
  93.non- sampling risk 非抽样风险 WFF?VBT'^  
  94.sampling unit 抽样单位 mi=mwN%UB  
  95.statistical sampling 统计抽样 _wKwiJs  
  96.tolerable error 可容忍误差 sT?{  
  97.the risk of under reliance 信赖不足风险 ||:> &  
  98.the risk of over reliance 信赖过度风险 AQ)gj$ m3  
  99.the risk of incorrect rejection 误拒风险 H~FI@Cf$L  
  100. the risk of incorrect acceptance 误受风险 /"X_{3dq?  
  101.working trial balance 试算平衡表 DZqPCMz)^  
  102.index and cross-referencing 索引和交叉索引 AX`T ku  
  103.cash receipt 现金收入 Lap?L/NS  
  104.cash disbursement 现金支出 ]?}>D?5  
  105.bank statement 银行对账单 TsFhrtnx&X  
  106.bank reconciliation 银行存款余额调节表 lsax.uG5x  
  107.balance sheet date 资产负债表日 ^5X?WA,Z99  
  108.net realizable value 可变现净值 9'*7 ( j;  
  109.storeroom 仓库 g}W`LIasv  
  110.sale invoice 销售发票 h7#\]2U$[5  
  111.price list 价目表 i)x0 ]XF  
  112.positive confirmation request 积极式询证函 z"4 q%DC  
  113.negative confirmation request 消极式询证函 4kL6aSqT  
  114.purchase requisition 请购单 mz0{eO  
  115.receiving report 验收报告 }2]|*?1,  
  116.gross margin 毛利 Cfi4~&  
  117.manufacturing overhead 制造费用 %M96 m   
  118.material requisition 领料单 uZl d9u  
  119.inventory-taking 存货盘点 _}5vO$kdO  
  120.bond certificate 债券 E^)FnXe5  
  121.stock certificate 股票 rn-bfzoDS  
  122.audit report 审计报告 3H,x4L5j  
  123.entity 被审计单位 RZHfT0*jL  
  124.addressee of the audit report 审计报告的收件人 J.UNw8z  
  125.unqualified opinion 无保留意见 9G[ DuYJI  
  126.qualified opinion 保留意见 pN^g.  
  127.disclaimer of opinion 无法表示意见 /5sn*,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "lt<$.  
  A (2)absorbed overhead 已吸收制造费用 RsDSsux  
  A (3)absorption costing 吸收成本计算 FGn"j@m0  
  A (4)account 账户,报表   ?-j/X6(\(  
  A (5)accounting postulate 会计假设   tl_3 %$s  
  A (6)accounting series release 会计公告文件   :u7BCV|yr  
  A (7)accounting valuation 会计计价   [l-o*@  
  A (8)account sale 承销清单 :aOR@])>o  
  A (9)accountability concept 经营责任概念   % UI^+:C  
  A (10)accountancy 会计职业   ^;F/^ _  
  A (11)accountant 会计师   neU=1socJ  
  A (12)accounting 会计   y hKH} kR  
  A (13)agency cost 代理成本   d dgDq0N1j  
  A (14)accounting bases 会计基础   u.yR oZ8/!  
  A (15)accounting manual 会计手册   E7O3$B8  
  A (16)accounting period 会计期间   bpc1> ?  
  A (17)accounting policies 会计方针   IT NFmD  
  A (18)accounting rate of return 会计报酬率   L!:NL#M  
  A (19)accounting reference date 会计参照日   {|oWU8. l  
  A (20)accounting reference period 会计参照期间   Nk@-yZ@,8  
  A (21)accrual concept 应计概念   bo#xqSGQ  
  A (22)accrual expenses 应计费用   0f5 ag&  
  A (23)acid test ration 速动比率(酸性测试比率)   P6_Hz!vE  
  A (24)acquisition 购置   frcX'M}%  
  A (25)acquisition accounting 收购会计   bkdXBCBx?  
  A (26)activity based accounting 作业基础成本计算   "" UyfC[  
  A (27)adjusting events 调整事项   rfonM~3?'  
  A (28)administrative expenses 行政管理费   )M<+?R$];  
  A (29)advice note 发货通知   Sqi9'-%m  
  A (30)amortization 摊销   p*PzfSLN  
  A (31)analytical review 分析性检查   T8m]f<  
  A (32)annual equivalent cost 年度等量成本法   _jX,1+M  
  A (33)annual report and accounts 年度报告和报表   K{d3)lVYCS  
  A (34)appraisal cost 检验成本   , LwinjHA*  
  A (35)appropriation account 盈余分配账户   79 4UY  
  A (36)articles of association 公司章程细则   N&G'i.w/  
  A (37)assets 资产   t<te{yt%  
  A (38)assets cover 资产保障   uQ3sRJi  
  A (39)asset value per share 每股资产价值   jvQ^Vh!mC  
  A (40)associated company 联营公司   _Yo)m |RaB  
  A (41)attainable standard 可达标准   +7%?p"gEY\  
@{b5x>KX  
 A (42)attributable profit 可归属利润   ~U w<e~  
  A (43)audit 审计   9iT9ZfaW  
  A (44)audit report 审计报告   GDCp@%xW  
  A (45)auditing standards 审计准则   cS Lj\'`b  
  A (46)authorized share capital 额定股本   9U;  
  A (47)available hours 可用小时   ?8$`GyjS  
  A (48)avoidable costs 可避免成本 J t.<Z&  
  B (49)back-to-back loan 易币贷款   =p@2[Uo  
  B (50)backflush accounting 倒退成本计算   jS]Saqd  
  B (51)bad debts 坏帐   %! iqJ)*~  
  B (52)bad debts ratio 坏帐比率   !Fs$W  
  B (53)bank charges 银行手续费   5@l5exuG*m  
  B (54)bank overdraft 银行透支   -Y+pLvG*  
  B (55)bank reconciliation 银行存款调节表   ~ ?nn(Q-  
  B (56)bank statement 银行对账单    pF6u3]  
  B (57)bankruptcy 破产   _f 2rz+  
  B (58)basis of apportionment 分摊基础   F ~=kMQO  
  B (59)batch 批量   W'9{2h6u(  
  B (60)batch costing 分批成本计算   Oa:C'M b  
  B (61)beta factor B(市场)风险因素    gwIR3u  
  B (62)bill 账单   ]?_~QE`  
  B (63)bill of exchange 汇票   .}F 39TS2  
  B (64)bill of landing 提单   $G <r2lPy  
  B (65)bill of materials 用料预计单   zW\a)~ E  
  B (66)bill payable 应付票据   #rW -jW=A  
  B (67)bill receivable 应收票据   ps:"0^7  
  B (68)bin card 存货记录卡   j8Mt"B  
  B (69)bonus 红利   R/1e/t  
  B (70)book-keeping 薄记   ,(oolx"Xa  
  B (71)Boston classification 波士顿分类   PO5,lcBD<  
  B (72)breakeven chart 保本图   8r>\scS  
  B (73)breakeven point 保本点   b,:^\HKC  
  B (74)breaking-down time 复位时间   v8)wu=u  
  B (75)budget 预算   3VU4E|s>  
  B (76)budget center 预算中心   i9 CQ~  
  B (77)budget cost allowance 预算成本折让   ;fV"5H)U\  
  B (78)budget manual 预算手册   - `ljKp  
  B (79)budget period 预算期间   "E7<S5 cr  
  B (80)budgetary control 预算控制   D|U bh]  
  B (81)budgeted capacity 预算生产能力   fqbWD)L]  
  B (82)burden 制造费用   X`<z5W] !  
  B (83)business center 经营中心   ir}*E=*  
  B (84)business entity 营业个体   nv0D4 t  
  B (85)business unit 经营单位   =M:Po0?0E  
 B (86)buy-out management 管理性购买产权   vC]r1q.(  
  B (87)by-product 副产品 uUS~"\`fk  
  C (88)called-up share capital 催缴股本   ^W}| 1.uZ  
  C (89)capacity 生产能力   3R$R?^G  
  C (90)capacity ratios 生产能力比率   F+VNrt-  
  C (91)capital 资本   1 39T*0C  
  C (92)capital assets pricing model资本资产计价模式   x xzUey  
  C (93)capital commitment 承诺资本   z( ^?xv  
  C (94)capital employed 已运用的资本   >~7XBb08  
  C (95)capital expenditure 资本支出   .>,Y |  
  C (96)capital expenditureauthorization 资本支出核准   5o{U$  
  C (97)capital expenditure control 资本支出控制   ~Ih` ayVq  
  C (98)capital expenditure proposal资本支出申请   w9u|E46  
  C (99)capital funding planning 资本基金筹集计划   ~9@527m<',  
  C (100)capital gain 资本收益    \a of  
  C (101)capital investment appraisal资本投资评估   3 u=\d)eq  
  C (102)capital maintenance 资本保全   G$_)X%Vb I  
  C (103)capital resource planning 资本资源计划   |H8C4^1Rq  
  C (104)capital surplus 资本盈余   w&#[g9G%  
  C (105)capital turnover 资本周转率   f@9XSZ<.71  
  C (106)card 记录卡   5mVO9Q j  
  C (107)cash 现金   j+fF$6po#t  
  C (108)cash account 现金账户   _nzTd\L88  
  C (109)cash book 现金账薄   e6J>qwD?  
  C (110)cash cow 金牛产品   w&}<b%l  
  C (111)cash flow 现金流量   .|DrXJ \c  
  C (112)cash discounted 现金贴现   qoT&N,/  
  C (113)cash flow budget 现金流量预算   Ymnh%wS  
  C (114)cash flow statement 现金流量表   m0 W3pf  
  C (115)cash ledger 现金分类账   Q6 o1^s  
  C (116)cash limit 现金限额   {{bwmNv"  
  C (117)CCA 现时成本会计   F `F|.TX  
  C (118)center 中心   L B.B w  
  C (119)changeover time 变更时间   m' j 1  
  C (120)chartered entity 特许经济个体   SG~Hz Q\%  
  C (121)cheque 支票   @D["#pe,}  
  C (122)cheque register 支票登记薄   $M,Q"QL  
  C (123)coin analysis 零钱分类   E!WlQr:b$  
  C (124)classification 分类   YVHf-uP  
  C (125)clock card 工时卡   L|D9+u L  
  C (126)code 代码   F;/^5T3wI  
  C (127)commitment accounting 承诺确认会计   u"T9w]Z\  
  C (128)common cost 共同成本   ?&qQOM~b-\  
  C (129)company limited byguarantee 有限担保责任公司   fhdqes])  
C (130)company limited shares 股份有限公司   {&Rz>JK  
  C (131)competitive position 竞争能力状况   A3HN Mz  
  C (132)concept 概念   E>E^t=; [  
  C (133)conglomerate 跨行业企业   toj5b;+4F  
  C (134)consistency concept 一致性概念   1f"}]MbLR  
  C (135)consolidated accounts 合并报表   3z#> 1HD$  
  C (136)consolidation accounting 合并会计   7Kj7or|  
  C (137)consortium 财团   f;+.j/ +  
  C (138)contingency plan 应急计划   f `b6E J  
  C (139)contingent liabilities 或有负债   Bn.R,B0PL  
  C (140)continuous operation 连续生产   SMd[*9l [  
  C (141)contra 抵消   n0K+/}m  
  C (142)contract cost 合同成本    D5Jg(-  
  C (143)contract costing 合同成本计算   4y4r;[@U  
  C (144)contribution 贡献毛益   ;K4=fHl  
  C (145)contribution centre 贡献中心   AU}|o0Ur  
  C (146)contribution chart 贡献图   7^@ 1cA=S  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   qUg/mdv&  
  C (148)contribution to salesration 贡献毛益对销售比率   T1?9E{bC8A  
  C (149)control 控制   8"LM:0x  
  C (150)control account 控制帐户   .4 w "3>  
  C (151)control limits 控制限度   7bGOE_r  
  C (152)controllability concept 可控制概念   9J_vvq`%`  
  C (153)controllable cost 可控制成本   S<*1b 6%D  
  C (154)conversion cost 加工成本   iYdg1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]A+t@/k  
  C (156)corporate appraisal 公司评估   lA6{TH.x  
  C (157)corporate planning 公司计划   vy7?]}MvV  
  C (158)corporate social reporting 公司社会报告   %k"hzjXAw  
  C (159)corporation 股份公司   KB~`3Wj|Z  
  C (160)cost 成本   N!tNRMTi  
  C (161)cost account 成本帐户   {~#01p5  
  C (162)cost accounting 成本会计   ?!c7Zx,(  
  C (163)cost accounting manual 成本手册   (KvN#d 1\  
  C (164)cost accounts calendar 成本报表的日历时间   6/'X$}X  
  C (165)cost adjustment 成本调整   %3=T7j  
  C (166)cost allocation 成本分配   A??a:8id^  
  C (167)cost apportionment 成本分摊   q{[y4c1bG{  
  C (168)cost attribution 成本归属   |<1A<fU8a  
  C (169)cost audit 成本审计   WhFE{-!gX  
  C (170)cost behaviour 成本性态   OB+cE4$  
  C (171)cost benefit analysis 成本效益分析   .345%j  
  C (172)cost center 成本中心   TL -AL tG  
  C (173)cost driver 成本动因
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