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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 kl<g;3  
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  1.audit   审计 J]\^QMX  
  2.attestation   鉴证 S@A<6   
  3.credibility   可信赖程度 Z4@y?f v7s  
  4.audit of financial statements 财务报表审计 ^Y 7U1I  
  5.agreed-upon procedures 执行商定程序 -tyaE  
  6.high levels of assurance 高水平保证 ]M\q0>HoJ  
  7.compilation 编制 e5OVq ,  
  8.reliability 可靠性 6b#~;  
  9.relevance 相关性 ImHU:iR[J-  
  10.professional skepticism 职业谨慎 fIkT" ?  
  11.objectivity 客观性 e& Rb  
  12. professional competence 专业胜任能力 o?\Gm  
  13.Senior/CPA-in-charge 项目经理 Efr3x{ j  
  14.audit engagement letter 业务约定书 'tuBuYD\  
  15.recurring audit 连续审计 rr )/`Kmv%  
  16.the client 委托人 WZK :.y  
  17.change CPA 更换注册会计 }) 7K S?  
  18.the existing CPA 现任注册会计师 ,`)OEI|1d  
  19.the successor CPA 后任注册会计师 ]_ #SAhOR)  
  20.the preceding CPA前任注册会计师 hS_.l}0yf  
  21.issue the audit report 出具审计报告 uO"8 aD`W  
  22.expert 专家 T#r=<YH[C  
  23.the board of directors 董事会 \(bj(any  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yHOqzq56  
  25.assess material misstatement risks评估重大错报风险 9b%j.Q-W  
  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 R@$+t:}  
  27.a general knowledge of —— 初步了解―――的情况 r?$ &Z^  
  28.a more knowledge of—— 进一步了解的情况 . s-5N\  
  29.the prior year‘s working papers 以前年度工作底稿 xVTo4-[p  
  30.minutes of meeting 会议纪要 ;qb Dbg  
  31.business risks 经营风险 Bac|;+L~L  
  32.appropriateness 适当性 5Pqt_ZWy  
  33.accounting estimate 会计估计 yxY h?ka  
  34.management representations 管理层声明 vv* |F  
  35.going concern assumption 持续经营假设 :`5;nl63  
  36.audit plan 审计计划 S}mm\<=1  
  37.significant audit areas 重点审计领域 U!NI_uk  
  38.error 错误 2-7Z(7G{ F  
  39.fraud舞弊 %ET # z!  
  40.modified or additional procedures 修改或追加审计程序 c_DaNEfaY  
  41.misappropriation of assets 侵占资产 ^XNw$@&',  
  42.transactions without substance 虚假交易 UO J*a1BM  
  43.unusual pressures 异常压力 o gp{rY  
  44.the suspected noncompliance 涉嫌存在违法行为 g/B\ObY  
  45.materialiy 重要性  +Lhe,  
  46.exceed the materiality level 超过重要性水平 hpas'H>J  
  47.approach the materiality level 接近重要性水平 4znH$M>bU  
  48.an acceptably low level 可接受水平 SdSgn|S  
  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 (gD Q\t@3-  
  50.misstatements or omissions 错报或漏报 *?p ^6vO  
  51.aggregate 总计 /} a_8iM\  
  52.subsequent events 期后事项 0}D-KvjyP  
  53.adjust the financial statements 调整财务报表 G ~A$jStm  
  54.perform additional audit procedures 实施追加的审计程序 T;J7+0  
  55.audit risk 审计风险 i0b.A A  
  56.detection risk 检查风险 1]Lhk?4t  
  57.inappropriate audit opinion 不适当的审计意见 7|{ B#  
  58.material misstatement 重大的错报 uct=i1+ fE  
  59.tolerable misstatement 可容忍错报 |+u+)C  
  60.the acceptable level of detection risk 可接受的检查风险 @"0uM?_)-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `R eGnT[  
  62.simall business 小规模企业 6UO$z-e  
  63.accounting system 会计系统 r(]98a]o~  
  64.test of control 控制测试 @]E]W#xAn  
  65.walk-through test 穿行测试 W oWBs)E  
  66.communication 沟通 2+o! o  
  67.flow chart 流程图 drbe#FObX  
  68.reperformance of internal control 重新执行 ^K"ZJ6?+1  
  69.audit evidence 审计证据 }a' cm!"  
  70.substantive procedures 实质性程序 " % SX@  
  71.assertions 认定 %uj[`  
  72.esistence 存在 9@Q&B+!  
  73.occurrence 发生 ygMd$0:MN  
  74.completeness 完整性 b]"2 VN  
  75.rights and obligations 权利和义务 */4tJ G1U  
  76.valuation and allocation 计价和分摊 )U]:9)   
  77.cutoff 截止 ]W+)ee|D  
  78.accuracy 准确性 K[e`t%2_  
  79.classification 分类 K[*h+YO  
  80.inspection 检查 We\KDU\n  
  81.supervision of counting 监盘 nT#37v  
  82.observation 观察 +)?,{eE|  
  83.confirmation 函证 y2GQN:X  
  84.computation 计算 ~m!#FTc*  
  85.analytical procedures 分析程序 "oHp.$+K  
  86.vouch 核对 /9P^{ OZ;y  
  87.trace 追查 ::v;)VdX+*  
  88.audit sampling 审计抽样 (v]P<3%  
  89.error 误差 bB y'v/  
  90.expected error 预期误差 CcBQo8!G  
  91.population 总体 `(P "u  
  92.sampling risk 抽样风险 =Y/}b\9 `T  
  93.non- sampling risk 非抽样风险 JR] )xPI`  
  94.sampling unit 抽样单位 =[s8q2V  
  95.statistical sampling 统计抽样 j,\tejl1  
  96.tolerable error 可容忍误差 X {#bJ  
  97.the risk of under reliance 信赖不足风险 Rq"VB.ef&{  
  98.the risk of over reliance 信赖过度风险 E2h(w_l  
  99.the risk of incorrect rejection 误拒风险 GI}4,!^N  
  100. the risk of incorrect acceptance 误受风险 Pb0)HlLq  
  101.working trial balance 试算平衡表 h] <GTWj  
  102.index and cross-referencing 索引和交叉索引 z'?SRK5+  
  103.cash receipt 现金收入 UVz=QEuYb  
  104.cash disbursement 现金支出 K1/ U (A  
  105.bank statement 银行对账单 7F"3<U@J  
  106.bank reconciliation 银行存款余额调节表 BO[+E' 2  
  107.balance sheet date 资产负债表日 :sU!PF[<  
  108.net realizable value 可变现净值 j[_t6Z  
  109.storeroom 仓库 Yd[U  
  110.sale invoice 销售发票 pi|\0lH6W  
  111.price list 价目表 2TE\4j  
  112.positive confirmation request 积极式询证函 wj}=@HS,3!  
  113.negative confirmation request 消极式询证函 n/xXQ7y  
  114.purchase requisition 请购单 ]gH wfqx  
  115.receiving report 验收报告 $[)6H7!U)  
  116.gross margin 毛利 4s[`y V  
  117.manufacturing overhead 制造费用 ,m2A p\l  
  118.material requisition 领料单 t-'I`I  
  119.inventory-taking 存货盘点 4 U3C~J  
  120.bond certificate 债券 MKV=m8G=  
  121.stock certificate 股票 dz{#"No0  
  122.audit report 审计报告 r;c' NqP  
  123.entity 被审计单位 H~~7~1"x  
  124.addressee of the audit report 审计报告的收件人 $$k7_rs  
  125.unqualified opinion 无保留意见 &,^mM' C  
  126.qualified opinion 保留意见 O 5g}2  
  127.disclaimer of opinion 无法表示意见 &\JK%X.Jlt  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   eLCd Ar  
  A (2)absorbed overhead 已吸收制造费用 AEB/8%l};v  
  A (3)absorption costing 吸收成本计算 $5ZR [\$  
  A (4)account 账户,报表   =9kj? u~  
  A (5)accounting postulate 会计假设   F~tm`n8Z  
  A (6)accounting series release 会计公告文件   E~'q?LJOB  
  A (7)accounting valuation 会计计价   98X!uh'  
  A (8)account sale 承销清单 ,l rYl!,  
  A (9)accountability concept 经营责任概念   V*~1,6N [  
  A (10)accountancy 会计职业   eKL ]E!  
  A (11)accountant 会计师   H|grbTv,  
  A (12)accounting 会计   29&sydu  
  A (13)agency cost 代理成本   |E46vup  
  A (14)accounting bases 会计基础   elN{7:  
  A (15)accounting manual 会计手册   AQE eIFH  
  A (16)accounting period 会计期间   Hlz'a1\:O]  
  A (17)accounting policies 会计方针   OAmES;Ck$(  
  A (18)accounting rate of return 会计报酬率   r~8D\_=s  
  A (19)accounting reference date 会计参照日    Ask' !  
  A (20)accounting reference period 会计参照期间   b7?U8/#'  
  A (21)accrual concept 应计概念   ck(CA(_  
  A (22)accrual expenses 应计费用   |^YzFrc  
  A (23)acid test ration 速动比率(酸性测试比率)   5LDQ^n  
  A (24)acquisition 购置   s/r5,IFR  
  A (25)acquisition accounting 收购会计   }wvwZ`5t  
  A (26)activity based accounting 作业基础成本计算   2 z'+1+B'  
  A (27)adjusting events 调整事项   aQ.Iq  
  A (28)administrative expenses 行政管理费   LEYWH% y  
  A (29)advice note 发货通知   F?*Dr  
  A (30)amortization 摊销   v_y!Oh?EG  
  A (31)analytical review 分析性检查   + AE&GU  
  A (32)annual equivalent cost 年度等量成本法   fG:PdIJ7_  
  A (33)annual report and accounts 年度报告和报表   ^+(A&PyP?  
  A (34)appraisal cost 检验成本   lcu("^{3  
  A (35)appropriation account 盈余分配账户   l=oN X"l=  
  A (36)articles of association 公司章程细则   BP)q6?Mz  
  A (37)assets 资产   <_##YSGh,  
  A (38)assets cover 资产保障   !yoSMI-  
  A (39)asset value per share 每股资产价值    ioE66-n  
  A (40)associated company 联营公司   w$w>N(e  
  A (41)attainable standard 可达标准   bYwI==3  
qZT 4+&y  
 A (42)attributable profit 可归属利润   `_NnQ%  
  A (43)audit 审计   *(?U  
  A (44)audit report 审计报告   r Iya\z1W  
  A (45)auditing standards 审计准则   Ss"|1]acP  
  A (46)authorized share capital 额定股本   R`0foSq \M  
  A (47)available hours 可用小时   ib5;f0Qa  
  A (48)avoidable costs 可避免成本 kx "hWG4  
  B (49)back-to-back loan 易币贷款    l 'AK  
  B (50)backflush accounting 倒退成本计算   [;>zqNy  
  B (51)bad debts 坏帐   _n-VgPRn  
  B (52)bad debts ratio 坏帐比率   Sqp;/&Ji  
  B (53)bank charges 银行手续费   9@KUqoX  
  B (54)bank overdraft 银行透支   fhBO~o+K>  
  B (55)bank reconciliation 银行存款调节表   ?z\q Mu  
  B (56)bank statement 银行对账单   ikEWY_1Y  
  B (57)bankruptcy 破产   ua]\xBWx  
  B (58)basis of apportionment 分摊基础   7Y-FUZ.`>  
  B (59)batch 批量   |i,zY{GI+2  
  B (60)batch costing 分批成本计算   /3CHE8nSh  
  B (61)beta factor B(市场)风险因素   `^ieT#(O  
  B (62)bill 账单   N0y;PVAGu  
  B (63)bill of exchange 汇票   -XS+Uv  
  B (64)bill of landing 提单   }m=t zHB*  
  B (65)bill of materials 用料预计单   HGP%a1RF#  
  B (66)bill payable 应付票据   )@8'k]Glw.  
  B (67)bill receivable 应收票据   }};j2  
  B (68)bin card 存货记录卡   l _kg3e4  
  B (69)bonus 红利   otmIu`h  
  B (70)book-keeping 薄记   4_6W s$x  
  B (71)Boston classification 波士顿分类   fP^W"y  
  B (72)breakeven chart 保本图   s)=!2AY  
  B (73)breakeven point 保本点   l>3M|js@/  
  B (74)breaking-down time 复位时间   )0 Y #-=.<  
  B (75)budget 预算   aJuj7y-  
  B (76)budget center 预算中心   N>&{Wl'y\  
  B (77)budget cost allowance 预算成本折让   VYl_U?D  
  B (78)budget manual 预算手册   w>NZRP_3  
  B (79)budget period 预算期间   hYP6z^  
  B (80)budgetary control 预算控制   {#dp-5V  
  B (81)budgeted capacity 预算生产能力   &y#\1K  
  B (82)burden 制造费用   I2t-D1X  
  B (83)business center 经营中心   cM> G>Yzo  
  B (84)business entity 营业个体   Lu8%qcC  
  B (85)business unit 经营单位   ,(@Y%UW:  
 B (86)buy-out management 管理性购买产权   L:t)$iF5+  
  B (87)by-product 副产品 _Ep{|]:gw  
  C (88)called-up share capital 催缴股本   >\6jb&,%O  
  C (89)capacity 生产能力   ?J^IAF y  
  C (90)capacity ratios 生产能力比率   O+(. 29  
  C (91)capital 资本   Q{H!s_6iyv  
  C (92)capital assets pricing model资本资产计价模式   x*,q Rew  
  C (93)capital commitment 承诺资本   t7C!}'g&'  
  C (94)capital employed 已运用的资本   |g7nh[  
  C (95)capital expenditure 资本支出   3X-{2R/ 3  
  C (96)capital expenditureauthorization 资本支出核准   ?YkO+?}+  
  C (97)capital expenditure control 资本支出控制   _g^K$ +F'}  
  C (98)capital expenditure proposal资本支出申请   {a+Fx}W  
  C (99)capital funding planning 资本基金筹集计划   `'G),{ j  
  C (100)capital gain 资本收益   8 7|8eU2:k  
  C (101)capital investment appraisal资本投资评估   C;58z 5*,  
  C (102)capital maintenance 资本保全   i#@v_^q  
  C (103)capital resource planning 资本资源计划   %9~kA5Qj  
  C (104)capital surplus 资本盈余   M\Uc;:) H  
  C (105)capital turnover 资本周转率   }2iKi(io*  
  C (106)card 记录卡   fw(j6:p  
  C (107)cash 现金   4 B E:&A  
  C (108)cash account 现金账户   {Gk}3u/  
  C (109)cash book 现金账薄   |*]X\UE  
  C (110)cash cow 金牛产品   J-eA,9J  
  C (111)cash flow 现金流量   =\ Tud-1Z  
  C (112)cash discounted 现金贴现   k2_6<v Z  
  C (113)cash flow budget 现金流量预算   &dZ.+#8r  
  C (114)cash flow statement 现金流量表   @mQ/W Ys  
  C (115)cash ledger 现金分类账   ?FY@fO?es  
  C (116)cash limit 现金限额   26('V `N  
  C (117)CCA 现时成本会计   JL]k:i^`A  
  C (118)center 中心   uusY,Dt/9  
  C (119)changeover time 变更时间   HonAK  
  C (120)chartered entity 特许经济个体   8M3p\}O  
  C (121)cheque 支票   6?<`wGs(  
  C (122)cheque register 支票登记薄   Q?Bj q>  
  C (123)coin analysis 零钱分类   ) <}VP&:X  
  C (124)classification 分类   =XRgT1>e  
  C (125)clock card 工时卡   tvj'{W  
  C (126)code 代码   j-I6QUd  
  C (127)commitment accounting 承诺确认会计   xd bu|fC  
  C (128)common cost 共同成本   Ol/2%UJXL  
  C (129)company limited byguarantee 有限担保责任公司   N) V7yo?  
C (130)company limited shares 股份有限公司   2t]! {L  
  C (131)competitive position 竞争能力状况   9|G=KN)P:  
  C (132)concept 概念   % Zl _{Q]h  
  C (133)conglomerate 跨行业企业   st'?3A  
  C (134)consistency concept 一致性概念   $E4O^0%/p  
  C (135)consolidated accounts 合并报表   ',J%Mv>Yf  
  C (136)consolidation accounting 合并会计   GH; F3s  
  C (137)consortium 财团   YVZSKU  
  C (138)contingency plan 应急计划   P60]ps!M  
  C (139)contingent liabilities 或有负债   d9[6kQ]  
  C (140)continuous operation 连续生产   of[|b{Ze4~  
  C (141)contra 抵消   ( 7Ca\H3$  
  C (142)contract cost 合同成本   0o"<^] _|  
  C (143)contract costing 合同成本计算   ^Lg{2hjj  
  C (144)contribution 贡献毛益   V"2AN3~&  
  C (145)contribution centre 贡献中心   qed!C  
  C (146)contribution chart 贡献图   3$kv%uf{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Me K \eZ\  
  C (148)contribution to salesration 贡献毛益对销售比率    ZZFI\o  
  C (149)control 控制   !g8.8(/t)  
  C (150)control account 控制帐户   9%)& }KK|  
  C (151)control limits 控制限度   G"UH4n[1ur  
  C (152)controllability concept 可控制概念   j9L+.UVI,  
  C (153)controllable cost 可控制成本   /xrq'|r?C  
  C (154)conversion cost 加工成本   !P i? !  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   L/ICFa.G  
  C (156)corporate appraisal 公司评估   n4r( Vg1GS  
  C (157)corporate planning 公司计划   7"CH\*%  
  C (158)corporate social reporting 公司社会报告   ["#A-S  
  C (159)corporation 股份公司   nE "b`  
  C (160)cost 成本   Kz*AzB  
  C (161)cost account 成本帐户   uy*x~v*I]  
  C (162)cost accounting 成本会计   <,]CVo  
  C (163)cost accounting manual 成本手册   ->"h5h  
  C (164)cost accounts calendar 成本报表的日历时间   gx>mKSzy  
  C (165)cost adjustment 成本调整   e,j? _p  
  C (166)cost allocation 成本分配   xz+`]Q  
  C (167)cost apportionment 成本分摊   x_H7=\pX]  
  C (168)cost attribution 成本归属   n`I jG  
  C (169)cost audit 成本审计   7i|hlk;  
  C (170)cost behaviour 成本性态   RWh}?vs_  
  C (171)cost benefit analysis 成本效益分析   hk$nlc|$  
  C (172)cost center 成本中心   M3ZJt'|  
  C (173)cost driver 成本动因
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