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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 (?9@nS  
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  1.audit   审计 \ O*8%  
  2.attestation   鉴证 O WJv<3  
  3.credibility   可信赖程度 ~OuKewr\  
  4.audit of financial statements 财务报表审计 DEdJH4  
  5.agreed-upon procedures 执行商定程序 3#=%2\  
  6.high levels of assurance 高水平保证 7Ya4>*B  
  7.compilation 编制 Y[(U~l,a+  
  8.reliability 可靠性 v)^8e0vx  
  9.relevance 相关性 -tQi~Y[]  
  10.professional skepticism 职业谨慎 +#|| w9p  
  11.objectivity 客观性 jH 4,-  
  12. professional competence 专业胜任能力  b7]MpL  
  13.Senior/CPA-in-charge 项目经理 |)"`v'8>  
  14.audit engagement letter 业务约定书 $#b@b[h<w  
  15.recurring audit 连续审计 XXx]~m  
  16.the client 委托人 j_3X 1w)k  
  17.change CPA 更换注册会计 ({"jL*S,q  
  18.the existing CPA 现任注册会计师 E %A] 8y7  
  19.the successor CPA 后任注册会计师 K *<+K<Tp  
  20.the preceding CPA前任注册会计师 x#_\b-   
  21.issue the audit report 出具审计报告 x] e &G!|  
  22.expert 专家 *wSz2o),  
  23.the board of directors 董事会 nUp, % z[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;9WS#>o  
  25.assess material misstatement risks评估重大错报风险 *B$$6'hi`  
  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 +,"O#`sy<  
  27.a general knowledge of —— 初步了解―――的情况 1E1oy( \V  
  28.a more knowledge of—— 进一步了解的情况 yvQRr75  
  29.the prior year‘s working papers 以前年度工作底稿 n9PCSl j  
  30.minutes of meeting 会议纪要 dX720/R  
  31.business risks 经营风险 2{- };  
  32.appropriateness 适当性 PVNDvUce  
  33.accounting estimate 会计估计 HDV@d^]-  
  34.management representations 管理层声明 ^HO'"/tB@D  
  35.going concern assumption 持续经营假设 '@jP$6T&  
  36.audit plan 审计计划 /Dmuvb|A  
  37.significant audit areas 重点审计领域 #i t)  
  38.error 错误 u\&F`esQ2  
  39.fraud舞弊 C(4r>TNm  
  40.modified or additional procedures 修改或追加审计程序 ,aA%,C.0U  
  41.misappropriation of assets 侵占资产 nm8XHk]  
  42.transactions without substance 虚假交易 <-Hw@g  
  43.unusual pressures 异常压力 <WWn1k_  
  44.the suspected noncompliance 涉嫌存在违法行为 =>y%Aj&4  
  45.materialiy 重要性 \dB)G<_  
  46.exceed the materiality level 超过重要性水平 M5C%(sQ$  
  47.approach the materiality level 接近重要性水平 4!l%@R>O2  
  48.an acceptably low level 可接受水平 ./Y5Vk#Rp\  
  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 _J N$zZ{  
  50.misstatements or omissions 错报或漏报 @4ccZ&`  
  51.aggregate 总计 4s <|8   
  52.subsequent events 期后事项 KtR*/<7IC  
  53.adjust the financial statements 调整财务报表 ees^j4  
  54.perform additional audit procedures 实施追加的审计程序 $,s"c(pv[,  
  55.audit risk 审计风险 [M;B 9-2$  
  56.detection risk 检查风险 R&!{3!V  
  57.inappropriate audit opinion 不适当的审计意见 #9's^}i  
  58.material misstatement 重大的错报 h)~i ?bq!/  
  59.tolerable misstatement 可容忍错报 D^!x@I~:  
  60.the acceptable level of detection risk 可接受的检查风险 :!cNkJa  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {&I3qk2(  
  62.simall business 小规模企业 xDsB%~  
  63.accounting system 会计系统 o 9?#;B$  
  64.test of control 控制测试 oMw#ROsvC  
  65.walk-through test 穿行测试 (mR ;MC  
  66.communication 沟通 +|iJQF  
  67.flow chart 流程图 +~ZFao qf  
  68.reperformance of internal control 重新执行  f^vz  
  69.audit evidence 审计证据 %F.^cd"  
  70.substantive procedures 实质性程序 fG`<L;wi  
  71.assertions 认定 r;~2NxMF/  
  72.esistence 存在 >3,t`Z:  
  73.occurrence 发生 ^! r<-J  
  74.completeness 完整性 K+F]a]kld  
  75.rights and obligations 权利和义务 B]_NI=d  
  76.valuation and allocation 计价和分摊 i*3*)ly  
  77.cutoff 截止 sX,."@[  
  78.accuracy 准确性 T\"eq a  
  79.classification 分类 asLvJ{d8s  
  80.inspection 检查 yE3l%<;q  
  81.supervision of counting 监盘 v"~0 3-SX  
  82.observation 观察 Wh7}G   
  83.confirmation 函证 :wcv,YoSG  
  84.computation 计算 5@3hb]J  
  85.analytical procedures 分析程序 EPn0ZwnS:M  
  86.vouch 核对 3<:m;F*#  
  87.trace 追查 )e|n7|} $  
  88.audit sampling 审计抽样 )LRso>iOO  
  89.error 误差 ;vkk$ -  
  90.expected error 预期误差 1P '_EJ]M  
  91.population 总体 e5HHsR6  
  92.sampling risk 抽样风险 IMF9eS{L  
  93.non- sampling risk 非抽样风险 =eB^( !M  
  94.sampling unit 抽样单位 @qaK5  
  95.statistical sampling 统计抽样 -Y:^<C^^&8  
  96.tolerable error 可容忍误差 ymr#OP$<S  
  97.the risk of under reliance 信赖不足风险 l` M7a9*U  
  98.the risk of over reliance 信赖过度风险 j3kcNb  
  99.the risk of incorrect rejection 误拒风险 6.0/asN}  
  100. the risk of incorrect acceptance 误受风险 >ow5aOlQ&  
  101.working trial balance 试算平衡表 1#OM~v6B  
  102.index and cross-referencing 索引和交叉索引 ?_<14%r ;  
  103.cash receipt 现金收入 P+/6-CJ  
  104.cash disbursement 现金支出 .~L^h/)Gjy  
  105.bank statement 银行对账单 \5ZDP3I  
  106.bank reconciliation 银行存款余额调节表 ,!{/Y7PmJ  
  107.balance sheet date 资产负债表日 # 1#?k  
  108.net realizable value 可变现净值 &nXa /XIZ_  
  109.storeroom 仓库 @*s7~:VQ  
  110.sale invoice 销售发票 F%s 'R 0l  
  111.price list 价目表 ZR"BxE0_k  
  112.positive confirmation request 积极式询证函 ML= :&M!ao  
  113.negative confirmation request 消极式询证函 rF>7 >wq  
  114.purchase requisition 请购单 0)Wrfa  
  115.receiving report 验收报告 "A0J~YvYWJ  
  116.gross margin 毛利 ~ 6`Ha@  
  117.manufacturing overhead 制造费用 :~gG]|F  
  118.material requisition 领料单 ybNy"2Wk  
  119.inventory-taking 存货盘点 fg8"fbG`:  
  120.bond certificate 债券 <lxE^M  
  121.stock certificate 股票 Dg_AoC  
  122.audit report 审计报告 J-3%.fX,  
  123.entity 被审计单位 omEnIfQSO  
  124.addressee of the audit report 审计报告的收件人 zK@DQ5  
  125.unqualified opinion 无保留意见 ]DV=/RpJ9B  
  126.qualified opinion 保留意见 =Kh1 HU.F  
  127.disclaimer of opinion 无法表示意见 54geU?p0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   MPxe|Wws  
  A (2)absorbed overhead 已吸收制造费用 N%K%0o-  
  A (3)absorption costing 吸收成本计算 }c1?:8p  
  A (4)account 账户,报表   }-8ZSWog6f  
  A (5)accounting postulate 会计假设   rcx'`CIJ  
  A (6)accounting series release 会计公告文件   O*%@(w6  
  A (7)accounting valuation 会计计价   }vGW lNd#g  
  A (8)account sale 承销清单 0Ia8x?80V  
  A (9)accountability concept 经营责任概念   1p%75VW  
  A (10)accountancy 会计职业   'K:zW>l  
  A (11)accountant 会计师   ?~_[/  
  A (12)accounting 会计   _,C>+dv)  
  A (13)agency cost 代理成本   )?zlhsu}1;  
  A (14)accounting bases 会计基础   =iEQE  
  A (15)accounting manual 会计手册    t R(Nko  
  A (16)accounting period 会计期间   o[ua$+67E  
  A (17)accounting policies 会计方针   dRXEF6G  
  A (18)accounting rate of return 会计报酬率   y~ZYI]` J  
  A (19)accounting reference date 会计参照日   ^o@N.+`&<  
  A (20)accounting reference period 会计参照期间   [$bK% W{f  
  A (21)accrual concept 应计概念   BIM!4MHLA  
  A (22)accrual expenses 应计费用   TTSyDl  
  A (23)acid test ration 速动比率(酸性测试比率)   $QB~ x{v@n  
  A (24)acquisition 购置   Munal=wL  
  A (25)acquisition accounting 收购会计   -ghmLMS%t  
  A (26)activity based accounting 作业基础成本计算   Dno'-{-  
  A (27)adjusting events 调整事项   ET[vJnReC  
  A (28)administrative expenses 行政管理费   ^jiYcg@_[  
  A (29)advice note 发货通知   ]?$e Bbt  
  A (30)amortization 摊销   dhAkD-Lh  
  A (31)analytical review 分析性检查   8M DX()Bm  
  A (32)annual equivalent cost 年度等量成本法   h jCkj(b  
  A (33)annual report and accounts 年度报告和报表   j0F'I*Z3  
  A (34)appraisal cost 检验成本   f#mcW L1}  
  A (35)appropriation account 盈余分配账户   jLy3c@Dp  
  A (36)articles of association 公司章程细则   ee+*&CT)  
  A (37)assets 资产   GOII B  
  A (38)assets cover 资产保障   J_H=GHMp}  
  A (39)asset value per share 每股资产价值   d77->FX2  
  A (40)associated company 联营公司   Q-qM"8I  
  A (41)attainable standard 可达标准   JO^E x1c  
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 A (42)attributable profit 可归属利润   2 u{"R  
  A (43)audit 审计   H}[kit*9  
  A (44)audit report 审计报告   |~y>R#u8pm  
  A (45)auditing standards 审计准则   d;-/F b{4  
  A (46)authorized share capital 额定股本   j18qY4Gw)  
  A (47)available hours 可用小时   ,8vqzI  
  A (48)avoidable costs 可避免成本 -x)zyq6  
  B (49)back-to-back loan 易币贷款   ;<9dND  
  B (50)backflush accounting 倒退成本计算   =%\y E0#  
  B (51)bad debts 坏帐   #go!"H L  
  B (52)bad debts ratio 坏帐比率   E<|p9,M  
  B (53)bank charges 银行手续费   > kLUQ%zE@  
  B (54)bank overdraft 银行透支   5^}"Tn4I  
  B (55)bank reconciliation 银行存款调节表   l?AWG&  
  B (56)bank statement 银行对账单   F*bmV>Qq  
  B (57)bankruptcy 破产   1lJY=`8qa  
  B (58)basis of apportionment 分摊基础   !&ly :v!  
  B (59)batch 批量   A{3?G -]*  
  B (60)batch costing 分批成本计算   :k"VR,riF  
  B (61)beta factor B(市场)风险因素   O6[,K1,  
  B (62)bill 账单   EC]b]'._  
  B (63)bill of exchange 汇票   j 1yW{  
  B (64)bill of landing 提单   {);S6F$[3  
  B (65)bill of materials 用料预计单   YjT7_|`(]  
  B (66)bill payable 应付票据   ^Iz(V2  
  B (67)bill receivable 应收票据   Eed5sm$H  
  B (68)bin card 存货记录卡   "/O`#Do/  
  B (69)bonus 红利   \"X<\3z2  
  B (70)book-keeping 薄记   w[A$bqz   
  B (71)Boston classification 波士顿分类   <![]=~z $  
  B (72)breakeven chart 保本图   20O\@}2q2M  
  B (73)breakeven point 保本点   &f:"p*=a\  
  B (74)breaking-down time 复位时间   C_RxJWka  
  B (75)budget 预算   T"NDL[*  
  B (76)budget center 预算中心   #:Tb(R   
  B (77)budget cost allowance 预算成本折让   ks=l Nz9  
  B (78)budget manual 预算手册   }aPx28:/  
  B (79)budget period 预算期间   y7s:Buyc  
  B (80)budgetary control 预算控制   + \DGS  
  B (81)budgeted capacity 预算生产能力   "8' aZ.P  
  B (82)burden 制造费用   \}:&Hl+  
  B (83)business center 经营中心   R`_RcHY:  
  B (84)business entity 营业个体   905%5\Y  
  B (85)business unit 经营单位   _aR_ [  
 B (86)buy-out management 管理性购买产权   ex- 0@  
  B (87)by-product 副产品 ncGg@$E  
  C (88)called-up share capital 催缴股本   }=+J&cR  
  C (89)capacity 生产能力   }! jk  
  C (90)capacity ratios 生产能力比率   >A+0"5+_p  
  C (91)capital 资本   RoG `U  
  C (92)capital assets pricing model资本资产计价模式   ?dJ[? <aG  
  C (93)capital commitment 承诺资本   Gs2| #*6  
  C (94)capital employed 已运用的资本   )o:%Zrk  
  C (95)capital expenditure 资本支出   u+&t "B  
  C (96)capital expenditureauthorization 资本支出核准   g.& n X/  
  C (97)capital expenditure control 资本支出控制   nkv+O$LXP  
  C (98)capital expenditure proposal资本支出申请   ~w&_l57  
  C (99)capital funding planning 资本基金筹集计划   v*Fr #I0U  
  C (100)capital gain 资本收益   vp"b_x1-  
  C (101)capital investment appraisal资本投资评估   ?8g*"& cn  
  C (102)capital maintenance 资本保全   C6$F.v  
  C (103)capital resource planning 资本资源计划   9L$bJO-3  
  C (104)capital surplus 资本盈余   ^F>C|FJ2  
  C (105)capital turnover 资本周转率   pCE,l'Xa  
  C (106)card 记录卡   Xx=jN1= ,  
  C (107)cash 现金   N3_r qRd^  
  C (108)cash account 现金账户   *gq~~(jH  
  C (109)cash book 现金账薄   'Mfn:n+  
  C (110)cash cow 金牛产品   yX%Xjo__*t  
  C (111)cash flow 现金流量   3X0"</G6  
  C (112)cash discounted 现金贴现   <6 LpsM}  
  C (113)cash flow budget 现金流量预算   O% 1X[  
  C (114)cash flow statement 现金流量表   eQiK\iDS  
  C (115)cash ledger 现金分类账   xJQ-k/`  
  C (116)cash limit 现金限额   N^)\+*tf1  
  C (117)CCA 现时成本会计   z qM:'x*  
  C (118)center 中心   zdL"PF  
  C (119)changeover time 变更时间   <B }4}-}  
  C (120)chartered entity 特许经济个体   |>/T*zk<  
  C (121)cheque 支票   +A 4};]W|  
  C (122)cheque register 支票登记薄   /$q9 Kxb  
  C (123)coin analysis 零钱分类   7S +YQ$_  
  C (124)classification 分类   w^_[(9 `  
  C (125)clock card 工时卡   Z{9 mZ lIy  
  C (126)code 代码   f1hjU~nJ  
  C (127)commitment accounting 承诺确认会计   [&tN(K9*  
  C (128)common cost 共同成本   z'FpP  
  C (129)company limited byguarantee 有限担保责任公司   i]>)'i  
C (130)company limited shares 股份有限公司   Rxg ^vM*  
  C (131)competitive position 竞争能力状况   nB; yS<  
  C (132)concept 概念   :o)4Y  
  C (133)conglomerate 跨行业企业   Y-0o>:SM  
  C (134)consistency concept 一致性概念   _a~uIGN  
  C (135)consolidated accounts 合并报表   p41TSALq  
  C (136)consolidation accounting 合并会计   ;tBc&LJ?  
  C (137)consortium 财团   U{8]TEv  
  C (138)contingency plan 应急计划   aSN"MTw.  
  C (139)contingent liabilities 或有负债   yF~iVt  
  C (140)continuous operation 连续生产   o7qZy |\4S  
  C (141)contra 抵消   D2060ze  
  C (142)contract cost 合同成本   5Tl3k=o}  
  C (143)contract costing 合同成本计算   f  _ O  
  C (144)contribution 贡献毛益   ckglDhC  
  C (145)contribution centre 贡献中心   <~rf;2LZ  
  C (146)contribution chart 贡献图   LW"p/`#<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U2lDTRt  
  C (148)contribution to salesration 贡献毛益对销售比率   Tlz $LI  
  C (149)control 控制   Y &G]M  
  C (150)control account 控制帐户   /3(|P  
  C (151)control limits 控制限度   L\CufAN  
  C (152)controllability concept 可控制概念   m(CbMu  
  C (153)controllable cost 可控制成本   -W#-m'Lvu  
  C (154)conversion cost 加工成本   q1|! oQ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   lZt{L0  
  C (156)corporate appraisal 公司评估   wDL dmrB  
  C (157)corporate planning 公司计划   K}r@O"6*\  
  C (158)corporate social reporting 公司社会报告   g[#4`Q<.  
  C (159)corporation 股份公司   RPXkf71iM  
  C (160)cost 成本   0~)_/yx?S  
  C (161)cost account 成本帐户   3U_,4qf  
  C (162)cost accounting 成本会计   lT<4c5 %  
  C (163)cost accounting manual 成本手册   ^GyGh{@,f  
  C (164)cost accounts calendar 成本报表的日历时间   C6!P8qX  
  C (165)cost adjustment 成本调整   Hq>"rrVhx  
  C (166)cost allocation 成本分配   )\!-n]+A  
  C (167)cost apportionment 成本分摊   5D~>Ed;  
  C (168)cost attribution 成本归属   YFGQPg  
  C (169)cost audit 成本审计   9b8kRz[ c  
  C (170)cost behaviour 成本性态   viLK\>>  
  C (171)cost benefit analysis 成本效益分析   U 1.w%b,  
  C (172)cost center 成本中心   "!fvEE  
  C (173)cost driver 成本动因
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