论坛风格切换切换到宽版
  • 2744阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
M`7lYw\Or!  
WTD86A  
注会《审计》英语常用词汇 iPCn-DoIS  
KD\%B5Jy  
&9gI?b8  
  1.audit   审计 ,4,Bc<  
  2.attestation   鉴证 "w 4^i!\  
  3.credibility   可信赖程度 DIYR8l}x  
  4.audit of financial statements 财务报表审计 V9KRA 1  
  5.agreed-upon procedures 执行商定程序 a-#$T)mmfj  
  6.high levels of assurance 高水平保证 e2%mD.I  
  7.compilation 编制 ` E;xI v|  
  8.reliability 可靠性 pQZ`dS\  
  9.relevance 相关性 >`WQxkpy  
  10.professional skepticism 职业谨慎 [fwk[qFa  
  11.objectivity 客观性 tw 3zw`o:  
  12. professional competence 专业胜任能力 ? 1|\(W#  
  13.Senior/CPA-in-charge 项目经理 1e9~):C~W  
  14.audit engagement letter 业务约定书 (3K,f4S@  
  15.recurring audit 连续审计 sc-+?i  
  16.the client 委托人 L09r|g4Z  
  17.change CPA 更换注册会计 D @wIbU  
  18.the existing CPA 现任注册会计师 6e|uA7i 4  
  19.the successor CPA 后任注册会计师 ME>Sh~C\  
  20.the preceding CPA前任注册会计师 4QC_zyTE  
  21.issue the audit report 出具审计报告 #$ka.Pj  
  22.expert 专家 jc32s}/H  
  23.the board of directors 董事会 m+dQBsz\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #xR=U"  
  25.assess material misstatement risks评估重大错报风险 mDt!b6N/  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -oZw+ge}  
  27.a general knowledge of —— 初步了解―――的情况  !Qsjn  
  28.a more knowledge of—— 进一步了解的情况 lQgavP W!  
  29.the prior year‘s working papers 以前年度工作底稿 !gsrPM  
  30.minutes of meeting 会议纪要 giIPK&  
  31.business risks 经营风险 ~md06"AYJ  
  32.appropriateness 适当性 [@pumH>   
  33.accounting estimate 会计估计 7^!iGhI]r  
  34.management representations 管理层声明 qs8^qn0A  
  35.going concern assumption 持续经营假设 3k8nWT:wT  
  36.audit plan 审计计划 %b h: c5  
  37.significant audit areas 重点审计领域 av'[k<  
  38.error 错误 bO('y@)X  
  39.fraud舞弊 jMX+uYx M  
  40.modified or additional procedures 修改或追加审计程序 @d8Nr:  
  41.misappropriation of assets 侵占资产 ?hrz@k|  
  42.transactions without substance 虚假交易 E&"V~  
  43.unusual pressures 异常压力 gLFSZ  
  44.the suspected noncompliance 涉嫌存在违法行为 j:8Pcx  
  45.materialiy 重要性 0X C3O 8q  
  46.exceed the materiality level 超过重要性水平 J }bLp Z  
  47.approach the materiality level 接近重要性水平 P~&J@8)c  
  48.an acceptably low level 可接受水平 3C;;z  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `Um-Y'KE  
  50.misstatements or omissions 错报或漏报 Fo0s<YlS-  
  51.aggregate 总计 hq&9S{E p  
  52.subsequent events 期后事项 I !lR 7%  
  53.adjust the financial statements 调整财务报表 |rgPHRX^Hn  
  54.perform additional audit procedures 实施追加的审计程序 ZBH^0  
  55.audit risk 审计风险 fG8^|:  
  56.detection risk 检查风险 0a!|*Z  
  57.inappropriate audit opinion 不适当的审计意见 FLG{1dS  
  58.material misstatement 重大的错报 Jh4pY#aF  
  59.tolerable misstatement 可容忍错报 6Xn9$C)  
  60.the acceptable level of detection risk 可接受的检查风险 oZL# *Z(h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 LF{8hC[  
  62.simall business 小规模企业 !4z vkJO  
  63.accounting system 会计系统 pI_:3D xe  
  64.test of control 控制测试 yr.sfPnJK  
  65.walk-through test 穿行测试 E8lq2r=  
  66.communication 沟通 fU.z_ T[@  
  67.flow chart 流程图 " w /Odd  
  68.reperformance of internal control 重新执行 A^|~>9  
  69.audit evidence 审计证据 $&jVEMia  
  70.substantive procedures 实质性程序 qd'Z|'j  
  71.assertions 认定 #op0|:/N  
  72.esistence 存在 tQ.H/;  
  73.occurrence 发生 XrXW6s ;Z  
  74.completeness 完整性 IO2@^jup  
  75.rights and obligations 权利和义务 # x X  
  76.valuation and allocation 计价和分摊 Uu Zjf9}  
  77.cutoff 截止 j]mnH`#BL  
  78.accuracy 准确性 EACI>  
  79.classification 分类 k2#|^N  
  80.inspection 检查 LXth-j=]  
  81.supervision of counting 监盘 YKOj  
  82.observation 观察 4~;M\h  
  83.confirmation 函证 .rX,*|1x  
  84.computation 计算 g^jTdrW/s  
  85.analytical procedures 分析程序 CFoR!r:X  
  86.vouch 核对 z$ {[Z=  
  87.trace 追查 q(2ZJn13f  
  88.audit sampling 审计抽样 iMV=R2t 2  
  89.error 误差 I;UT; /E2  
  90.expected error 预期误差 ]$-<< N{}'  
  91.population 总体 \W\*'C8q\  
  92.sampling risk 抽样风险 3m&  
  93.non- sampling risk 非抽样风险 ZhC ,nbM  
  94.sampling unit 抽样单位 v5{2hCdt  
  95.statistical sampling 统计抽样 {#pw rWG  
  96.tolerable error 可容忍误差 Jm0.\[J  
  97.the risk of under reliance 信赖不足风险 lO0}  
  98.the risk of over reliance 信赖过度风险 >V\^oh)t]t  
  99.the risk of incorrect rejection 误拒风险 gr@Ril^  
  100. the risk of incorrect acceptance 误受风险 rJRg4Rog  
  101.working trial balance 试算平衡表 |tse"A5Z  
  102.index and cross-referencing 索引和交叉索引 ['K}p24,  
  103.cash receipt 现金收入 Qf'g2 \  
  104.cash disbursement 现金支出 `z7,HJ.0c  
  105.bank statement 银行对账单 2,|;qFJY-@  
  106.bank reconciliation 银行存款余额调节表  5IF$M2j  
  107.balance sheet date 资产负债表日 bg)}-]u]  
  108.net realizable value 可变现净值 Y|tK19  
  109.storeroom 仓库 (I+e@UUiL  
  110.sale invoice 销售发票 Zzb?Nbf  
  111.price list 价目表 (zk/>Ou  
  112.positive confirmation request 积极式询证函 M[Nv>  
  113.negative confirmation request 消极式询证函 BP\6N%HC%&  
  114.purchase requisition 请购单 M23r/eg]  
  115.receiving report 验收报告 m4'jTC$  
  116.gross margin 毛利 ip1gCH/?_+  
  117.manufacturing overhead 制造费用 N\rL ~4/  
  118.material requisition 领料单 OF-VVIS  
  119.inventory-taking 存货盘点 MhB> bnWXR  
  120.bond certificate 债券 i1bmUKZ8'L  
  121.stock certificate 股票 P^ <to(|  
  122.audit report 审计报告 A<(DYd1H  
  123.entity 被审计单位 &H +n0v  
  124.addressee of the audit report 审计报告的收件人 6)20%*[  
  125.unqualified opinion 无保留意见 t-<BRnxhE  
  126.qualified opinion 保留意见 }WBHuVcZG  
  127.disclaimer of opinion 无法表示意见 Io&HzQW^a  
  128.adverse opinion 否定意见
8yH)9#>  
!DF5NA E  
A (1)ABC 作业基础成本计算   )%lPKp4]  
  A (2)absorbed overhead 已吸收制造费用 P|C 5k5  
  A (3)absorption costing 吸收成本计算 .;l`V WP  
  A (4)account 账户,报表   wTG(U3{3K  
  A (5)accounting postulate 会计假设    Wu8^Z Z{  
  A (6)accounting series release 会计公告文件   [8 H:5 Ho  
  A (7)accounting valuation 会计计价   h@y>QhYU0  
  A (8)account sale 承销清单 (=EDqAZg  
  A (9)accountability concept 经营责任概念   p  UW7p  
  A (10)accountancy 会计职业   #l7v|)9v  
  A (11)accountant 会计师   | >.</68Z  
  A (12)accounting 会计   >[~7fxjK-  
  A (13)agency cost 代理成本   .*.eY?,V  
  A (14)accounting bases 会计基础   uv^x  
  A (15)accounting manual 会计手册   f$vTDak  
  A (16)accounting period 会计期间   25@@-2h @  
  A (17)accounting policies 会计方针   1-&L-c.  
  A (18)accounting rate of return 会计报酬率   SQ/HZ  
  A (19)accounting reference date 会计参照日   n+i=Ff  
  A (20)accounting reference period 会计参照期间   & d$X:  
  A (21)accrual concept 应计概念   *JQ*$$5  
  A (22)accrual expenses 应计费用   ED>a'y$f  
  A (23)acid test ration 速动比率(酸性测试比率)   Gzg3{fXl  
  A (24)acquisition 购置   NSH4 @x  
  A (25)acquisition accounting 收购会计   *-{|m1P  
  A (26)activity based accounting 作业基础成本计算   Nd{U|k3pL  
  A (27)adjusting events 调整事项    X>P|-n#  
  A (28)administrative expenses 行政管理费   Z&P\}mm   
  A (29)advice note 发货通知   ,|.}6\zl*{  
  A (30)amortization 摊销   IOY7w"|LW  
  A (31)analytical review 分析性检查   WIpV'F|t]`  
  A (32)annual equivalent cost 年度等量成本法   ()F {kM8  
  A (33)annual report and accounts 年度报告和报表   qPN9Put  
  A (34)appraisal cost 检验成本   \j3dB tc  
  A (35)appropriation account 盈余分配账户   K>b4(^lf  
  A (36)articles of association 公司章程细则   jIVDi~Ld  
  A (37)assets 资产   w*;"@2y;eY  
  A (38)assets cover 资产保障   $$"G1<EZ  
  A (39)asset value per share 每股资产价值   ,VSO;:Z  
  A (40)associated company 联营公司   UT9u?  
  A (41)attainable standard 可达标准   cUdS{K& K  
sf# px|~9  
 A (42)attributable profit 可归属利润   vLyazVj..  
  A (43)audit 审计   AQT_s9"0  
  A (44)audit report 审计报告   r\Yh'cRW{  
  A (45)auditing standards 审计准则   $CX3P)% `  
  A (46)authorized share capital 额定股本   t8rFn  
  A (47)available hours 可用小时   $bFK2yx?=  
  A (48)avoidable costs 可避免成本 *f`P7q*  
  B (49)back-to-back loan 易币贷款   +oq<}CNr{  
  B (50)backflush accounting 倒退成本计算    Pd(_  
  B (51)bad debts 坏帐   FF! PmfF'  
  B (52)bad debts ratio 坏帐比率   $(]nl%<Q  
  B (53)bank charges 银行手续费   <JU3sXl  
  B (54)bank overdraft 银行透支   o)^ W z  
  B (55)bank reconciliation 银行存款调节表   KB(W'M_D\  
  B (56)bank statement 银行对账单   %Ta"H3ZW  
  B (57)bankruptcy 破产   K7K/P{@9[9  
  B (58)basis of apportionment 分摊基础   Hbd>sS  
  B (59)batch 批量   ]dI^ S  
  B (60)batch costing 分批成本计算   js@L%1r#L  
  B (61)beta factor B(市场)风险因素   j%^4 1y  
  B (62)bill 账单   #8yo9g6  
  B (63)bill of exchange 汇票   Hq 3V+$  
  B (64)bill of landing 提单   T<? kH  
  B (65)bill of materials 用料预计单   o ] z#~^w  
  B (66)bill payable 应付票据   {uoF5|O6K  
  B (67)bill receivable 应收票据   1 9#>\9*  
  B (68)bin card 存货记录卡   w}zmcO:x  
  B (69)bonus 红利   lv'WRS'}  
  B (70)book-keeping 薄记   <r$h =hM  
  B (71)Boston classification 波士顿分类   !2l2;?jM  
  B (72)breakeven chart 保本图   IDFzyg_  
  B (73)breakeven point 保本点   EwA*  
  B (74)breaking-down time 复位时间   oW 6Hufu+o  
  B (75)budget 预算   G8klW ZAJ  
  B (76)budget center 预算中心    k%i.B  
  B (77)budget cost allowance 预算成本折让   V| $PO Qa3  
  B (78)budget manual 预算手册   dIlpo0; F  
  B (79)budget period 预算期间   r]Wt!oHm5  
  B (80)budgetary control 预算控制   C&MqH.K  
  B (81)budgeted capacity 预算生产能力   t'@mUX:-A  
  B (82)burden 制造费用   hr6j+p:  
  B (83)business center 经营中心   ._^ne=Lx  
  B (84)business entity 营业个体   (I#6!Yt9J  
  B (85)business unit 经营单位   Ui`{U  
 B (86)buy-out management 管理性购买产权   J&,hC%]  
  B (87)by-product 副产品 'ET];iZ2  
  C (88)called-up share capital 催缴股本   kwc Cf2  
  C (89)capacity 生产能力   }9fch9>Zr  
  C (90)capacity ratios 生产能力比率   TnK<Wba  
  C (91)capital 资本   1BU97!  
  C (92)capital assets pricing model资本资产计价模式   xd ^Pkf  
  C (93)capital commitment 承诺资本   e&d$kUJrq  
  C (94)capital employed 已运用的资本   (EY@{'.&  
  C (95)capital expenditure 资本支出   n9}BT^4 v  
  C (96)capital expenditureauthorization 资本支出核准   ;M4[Liw~O  
  C (97)capital expenditure control 资本支出控制   ]Z8u0YtM)  
  C (98)capital expenditure proposal资本支出申请   3WGET[3  
  C (99)capital funding planning 资本基金筹集计划   8Sj<,+XFq  
  C (100)capital gain 资本收益   BO w[*hM  
  C (101)capital investment appraisal资本投资评估   8X"4RyNSn  
  C (102)capital maintenance 资本保全   ~1wt=Ln>  
  C (103)capital resource planning 资本资源计划   sIg TSdk  
  C (104)capital surplus 资本盈余   dR1IndZl  
  C (105)capital turnover 资本周转率   =-fM2oiI:  
  C (106)card 记录卡   f(D'qV T{  
  C (107)cash 现金   E OXkMr  
  C (108)cash account 现金账户   S3 Gr}N  
  C (109)cash book 现金账薄   J'X}6Q  
  C (110)cash cow 金牛产品   Sl, DZ!  
  C (111)cash flow 现金流量    Jc ze.t  
  C (112)cash discounted 现金贴现   B=& [Z2  
  C (113)cash flow budget 现金流量预算   z}u`45W+  
  C (114)cash flow statement 现金流量表   F{E@snc  
  C (115)cash ledger 现金分类账   RdWn =;  
  C (116)cash limit 现金限额   _Fa\y ZX  
  C (117)CCA 现时成本会计   DX>LB$dy?  
  C (118)center 中心   Y^!qeY  
  C (119)changeover time 变更时间   i~]6 0M>  
  C (120)chartered entity 特许经济个体   O@a OKk  
  C (121)cheque 支票   |kPgXq6  
  C (122)cheque register 支票登记薄   jsE8=zZs  
  C (123)coin analysis 零钱分类   3Z9Yzv)A  
  C (124)classification 分类   C?gqX0[ q  
  C (125)clock card 工时卡   9S@x  
  C (126)code 代码   Ne Y*l  
  C (127)commitment accounting 承诺确认会计   E0+L?(;  
  C (128)common cost 共同成本   ;7:} iKU  
  C (129)company limited byguarantee 有限担保责任公司   AYfOETz  
C (130)company limited shares 股份有限公司   %"Um8`]FVg  
  C (131)competitive position 竞争能力状况   >ceC8"}J5M  
  C (132)concept 概念   ,5;M(ft#  
  C (133)conglomerate 跨行业企业   8fP2qj0  
  C (134)consistency concept 一致性概念   9m$"B*&6G  
  C (135)consolidated accounts 合并报表   ?5nEmG|kO  
  C (136)consolidation accounting 合并会计   Eb4NPWo  
  C (137)consortium 财团   pJ/]\>#5  
  C (138)contingency plan 应急计划   4uOR=+/l  
  C (139)contingent liabilities 或有负债   oLKliA=q  
  C (140)continuous operation 连续生产   m_/U  t  
  C (141)contra 抵消   Tty'ysH  
  C (142)contract cost 合同成本   ojnO69v  
  C (143)contract costing 合同成本计算   %ln kD5  
  C (144)contribution 贡献毛益   ~ O\A 0e  
  C (145)contribution centre 贡献中心   + m-88  
  C (146)contribution chart 贡献图   %akW43cE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _F6<ba}o3  
  C (148)contribution to salesration 贡献毛益对销售比率   T" vf   
  C (149)control 控制   #U`AK9rP_g  
  C (150)control account 控制帐户   :KO&j"[  
  C (151)control limits 控制限度   :VlA2Ih&q  
  C (152)controllability concept 可控制概念   u>lt}0  
  C (153)controllable cost 可控制成本   YXWDbr:JX  
  C (154)conversion cost 加工成本   3=uhy|f! /  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2.%)OC!q&5  
  C (156)corporate appraisal 公司评估   _{k*JT2  
  C (157)corporate planning 公司计划   i;^lh]u  
  C (158)corporate social reporting 公司社会报告   MygAmV&  
  C (159)corporation 股份公司   hO8xH +;  
  C (160)cost 成本   Nq`;\E.M  
  C (161)cost account 成本帐户   $8eiifj  
  C (162)cost accounting 成本会计   #G]IEO$M6  
  C (163)cost accounting manual 成本手册   5HOl~E  
  C (164)cost accounts calendar 成本报表的日历时间   N E9,kWI  
  C (165)cost adjustment 成本调整   h^=;\ng1l  
  C (166)cost allocation 成本分配   .S 54:vs  
  C (167)cost apportionment 成本分摊   rt*x[5<  
  C (168)cost attribution 成本归属   2(DhKHrF  
  C (169)cost audit 成本审计   #E!^oZm<Z  
  C (170)cost behaviour 成本性态   +S4>}2N33  
  C (171)cost benefit analysis 成本效益分析   USyc D`  
  C (172)cost center 成本中心   " 7^nRJy  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个