论坛风格切换切换到宽版
  • 1823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
jd"@t*ZV  
3`?7 <YJ  
注会《审计》英语常用词汇 S+6.ZZ9c  
Q\vpqE! 9  
\l0[rcEf  
  1.audit   审计 V &T~zh1  
  2.attestation   鉴证 Kw^7>\  
  3.credibility   可信赖程度 n&/ `  
  4.audit of financial statements 财务报表审计 )q4[zv9  
  5.agreed-upon procedures 执行商定程序 ATyEf5Id_  
  6.high levels of assurance 高水平保证 H8jpxzXv  
  7.compilation 编制 y.k~Y0  
  8.reliability 可靠性 **CR} yV  
  9.relevance 相关性 1&OW4_  
  10.professional skepticism 职业谨慎 .Efk*  
  11.objectivity 客观性 |e&\<LwsP  
  12. professional competence 专业胜任能力 /N .b%M] !  
  13.Senior/CPA-in-charge 项目经理 djZqc5t  
  14.audit engagement letter 业务约定书 NxY#NaE:?4  
  15.recurring audit 连续审计 ^\% (,KNo  
  16.the client 委托人 \@zHON(  
  17.change CPA 更换注册会计 cjY-y-vO  
  18.the existing CPA 现任注册会计师 , `Z1m o>n  
  19.the successor CPA 后任注册会计师 .P]+? %&  
  20.the preceding CPA前任注册会计师 C) s5D  
  21.issue the audit report 出具审计报告 } OR+Io  
  22.expert 专家 T-L||yE,h  
  23.the board of directors 董事会 dT8S~-d%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7]bGc \  
  25.assess material misstatement risks评估重大错报风险 ^ytrK Q  
  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 }X6m:#6  
  27.a general knowledge of —— 初步了解―――的情况 #{6/ (X  
  28.a more knowledge of—— 进一步了解的情况 n>XdU%&  
  29.the prior year‘s working papers 以前年度工作底稿 =WATyY:s  
  30.minutes of meeting 会议纪要 #!# l45p6  
  31.business risks 经营风险 w& #]-|$  
  32.appropriateness 适当性 x,- 75  
  33.accounting estimate 会计估计 L*+@>3mu)  
  34.management representations 管理层声明 I236 RIq  
  35.going concern assumption 持续经营假设 Y.UFbrv  
  36.audit plan 审计计划 zw[m9N5\h  
  37.significant audit areas 重点审计领域 !pW0qX\1n  
  38.error 错误 reWot&;  
  39.fraud舞弊 X_h}J=33Q  
  40.modified or additional procedures 修改或追加审计程序 cI*;k.KU  
  41.misappropriation of assets 侵占资产 7}>EJ  
  42.transactions without substance 虚假交易 %$L{R  
  43.unusual pressures 异常压力 ~ 7s!VR  
  44.the suspected noncompliance 涉嫌存在违法行为 # W']6'O  
  45.materialiy 重要性 Q%G8U#Tm  
  46.exceed the materiality level 超过重要性水平 niyV8 v  
  47.approach the materiality level 接近重要性水平 q} >%8;nm  
  48.an acceptably low level 可接受水平 Otuf] B^s  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,"ZMRq  
  50.misstatements or omissions 错报或漏报 eauF ~md,  
  51.aggregate 总计 t{96p77)=  
  52.subsequent events 期后事项 `;C  V=,M  
  53.adjust the financial statements 调整财务报表 6&x@.1('z  
  54.perform additional audit procedures 实施追加的审计程序 /4Gt{yg Sr  
  55.audit risk 审计风险 fZF@k5*\  
  56.detection risk 检查风险 &QgR*,5eo  
  57.inappropriate audit opinion 不适当的审计意见 i/4>2y9/F4  
  58.material misstatement 重大的错报 &8lZNv8;(p  
  59.tolerable misstatement 可容忍错报 +e``OeXog  
  60.the acceptable level of detection risk 可接受的检查风险 |{ip T SH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L8B! u9%  
  62.simall business 小规模企业 0l6.<-f{  
  63.accounting system 会计系统 {<KVx9  
  64.test of control 控制测试 fHFE){  
  65.walk-through test 穿行测试 ]a`$LW}  
  66.communication 沟通 Zy/_ E@C}u  
  67.flow chart 流程图 7@Qcc t4A  
  68.reperformance of internal control 重新执行 g 7H(PF?  
  69.audit evidence 审计证据 1qA;/-Zr<o  
  70.substantive procedures 实质性程序 2+XA X:YD  
  71.assertions 认定 oEv 'dQ9  
  72.esistence 存在 upmx $H>  
  73.occurrence 发生 ~xFkU#  
  74.completeness 完整性 <hyKu  
  75.rights and obligations 权利和义务 =s6 opL)  
  76.valuation and allocation 计价和分摊 N!}f}oF  
  77.cutoff 截止 2?Vd5xkt  
  78.accuracy 准确性 $& c*'3  
  79.classification 分类 _[BP 0\dPW  
  80.inspection 检查 J&_n9$  
  81.supervision of counting 监盘 Pq$n5fZC !  
  82.observation 观察 jP.dDYc  
  83.confirmation 函证 8s@3hXD&  
  84.computation 计算 PKz':_|  
  85.analytical procedures 分析程序 At;LO9T3z  
  86.vouch 核对 : A;RH  
  87.trace 追查 flx(HJK  
  88.audit sampling 审计抽样 "AqB$^S9t  
  89.error 误差 tH4B:Bgj!  
  90.expected error 预期误差 -9?]IIVb  
  91.population 总体 QT}tvm@PMq  
  92.sampling risk 抽样风险 2=}FBA,2  
  93.non- sampling risk 非抽样风险 [- w%/D%@  
  94.sampling unit 抽样单位 %]i15;{X  
  95.statistical sampling 统计抽样 h";L  
  96.tolerable error 可容忍误差 u3 D)M%e  
  97.the risk of under reliance 信赖不足风险 !4!~L k=  
  98.the risk of over reliance 信赖过度风险 6y<EgYzdE  
  99.the risk of incorrect rejection 误拒风险 HzJz+ x:  
  100. the risk of incorrect acceptance 误受风险 MdF2Gk-9  
  101.working trial balance 试算平衡表 lB4WKn=?Kl  
  102.index and cross-referencing 索引和交叉索引 zH r_!~  
  103.cash receipt 现金收入 l[J8!u2Xp  
  104.cash disbursement 现金支出 i6Gu@( 8Q  
  105.bank statement 银行对账单 x{n=;JD  
  106.bank reconciliation 银行存款余额调节表 |s_GlJV.  
  107.balance sheet date 资产负债表日 9gIrt 6  
  108.net realizable value 可变现净值 =_^X3z0  
  109.storeroom 仓库 e3\T)x &=  
  110.sale invoice 销售发票 !)$Zp\Sg  
  111.price list 价目表 5h*p\cl!Y  
  112.positive confirmation request 积极式询证函 i XN1I   
  113.negative confirmation request 消极式询证函 [Rb+q=z#  
  114.purchase requisition 请购单 k?}Zg*  
  115.receiving report 验收报告 %iB,IEw  
  116.gross margin 毛利 rC5O")I<  
  117.manufacturing overhead 制造费用 HaYo!.(Fv  
  118.material requisition 领料单 gqR(.Pu  
  119.inventory-taking 存货盘点 []T8k9g/-  
  120.bond certificate 债券 wIgS3K  
  121.stock certificate 股票 qQa}wcU'9p  
  122.audit report 审计报告 uAk.@nfiEv  
  123.entity 被审计单位 ]$hBMuUa  
  124.addressee of the audit report 审计报告的收件人 X>^fEQq"  
  125.unqualified opinion 无保留意见 ,x$,l  
  126.qualified opinion 保留意见 9YGY,s x  
  127.disclaimer of opinion 无法表示意见 ;VK.2^jW!  
  128.adverse opinion 否定意见
wC*X4 '  
D_ Mm W  
A (1)ABC 作业基础成本计算   ~#/  
  A (2)absorbed overhead 已吸收制造费用 1~gCtBRM  
  A (3)absorption costing 吸收成本计算 HOi`$vX }N  
  A (4)account 账户,报表   wuBPfb  
  A (5)accounting postulate 会计假设   Y-9I3?ar  
  A (6)accounting series release 会计公告文件   k7^5Bp8=  
  A (7)accounting valuation 会计计价   W*G<X.Hf  
  A (8)account sale 承销清单 ^z\cyT%7t  
  A (9)accountability concept 经营责任概念   p<%d2@lp  
  A (10)accountancy 会计职业   a9Vi];  
  A (11)accountant 会计师   F"kAkX>3}  
  A (12)accounting 会计   V[V [~;Py  
  A (13)agency cost 代理成本   qgB_=Q#E  
  A (14)accounting bases 会计基础   L},_.$I?  
  A (15)accounting manual 会计手册   /_.|E]  
  A (16)accounting period 会计期间   &&%H%9  
  A (17)accounting policies 会计方针   XP}<N&j  
  A (18)accounting rate of return 会计报酬率   FTldR;}(  
  A (19)accounting reference date 会计参照日   o;*Q}Gr<M  
  A (20)accounting reference period 会计参照期间   b2*TgnRq  
  A (21)accrual concept 应计概念   ykJ>*z  
  A (22)accrual expenses 应计费用   +,l-Nz  
  A (23)acid test ration 速动比率(酸性测试比率)   3U}%2ARo_  
  A (24)acquisition 购置   xx $cnG  
  A (25)acquisition accounting 收购会计   ig"L\ C"T  
  A (26)activity based accounting 作业基础成本计算   DfB7*+x{  
  A (27)adjusting events 调整事项   F[MFx^sT{  
  A (28)administrative expenses 行政管理费   eH,or,r  
  A (29)advice note 发货通知   z!\*Y =e  
  A (30)amortization 摊销   Xc.`-J~Il  
  A (31)analytical review 分析性检查   ?4uL-z](V  
  A (32)annual equivalent cost 年度等量成本法   "jCu6Rjd  
  A (33)annual report and accounts 年度报告和报表   c",*h  
  A (34)appraisal cost 检验成本   }2oc#0  
  A (35)appropriation account 盈余分配账户   qSQ~D(tO  
  A (36)articles of association 公司章程细则   T{'RV0%   
  A (37)assets 资产   P {'b:C  
  A (38)assets cover 资产保障   |uDdHX8T  
  A (39)asset value per share 每股资产价值   $ Q0n  
  A (40)associated company 联营公司   f mGc^d|=  
  A (41)attainable standard 可达标准   n@w%Zl  
h];I{crh  
 A (42)attributable profit 可归属利润   6:2vP NF  
  A (43)audit 审计   s^SJY{  
  A (44)audit report 审计报告   kVL.PY\K  
  A (45)auditing standards 审计准则   2rMpgV5  
  A (46)authorized share capital 额定股本   ,?3G;-  
  A (47)available hours 可用小时   T C"<g  
  A (48)avoidable costs 可避免成本 jdBLsy@  
  B (49)back-to-back loan 易币贷款   Gh$^{  
  B (50)backflush accounting 倒退成本计算   .V*^|UXbHi  
  B (51)bad debts 坏帐   \v/[6&|X0s  
  B (52)bad debts ratio 坏帐比率   v0y(58Rz.  
  B (53)bank charges 银行手续费   Xr{v~bf  
  B (54)bank overdraft 银行透支   NVs@S-rpX  
  B (55)bank reconciliation 银行存款调节表   #;<Y[hR{P  
  B (56)bank statement 银行对账单   ~ K=b\xc^  
  B (57)bankruptcy 破产   }\LQ3y"[  
  B (58)basis of apportionment 分摊基础   H.0K?N&\?>  
  B (59)batch 批量   svSVG:48  
  B (60)batch costing 分批成本计算   t&p|Ynz?i  
  B (61)beta factor B(市场)风险因素   7o4\oRGV  
  B (62)bill 账单   E.f%H(b  
  B (63)bill of exchange 汇票   4I7>f]=)  
  B (64)bill of landing 提单   cNH7C"@GVu  
  B (65)bill of materials 用料预计单   ElXFeJ%[G  
  B (66)bill payable 应付票据   s@C}P  
  B (67)bill receivable 应收票据   `{Ul!  
  B (68)bin card 存货记录卡   -HuA \0J  
  B (69)bonus 红利   7 d vnupLh  
  B (70)book-keeping 薄记   j<x_&1  
  B (71)Boston classification 波士顿分类   *h|U,T7ew  
  B (72)breakeven chart 保本图   t^L]/$q  
  B (73)breakeven point 保本点   q*KAk{kR(v  
  B (74)breaking-down time 复位时间   n*$ g]G$  
  B (75)budget 预算   2?x4vI np;  
  B (76)budget center 预算中心   BuwY3F\-O  
  B (77)budget cost allowance 预算成本折让   u4j5w  
  B (78)budget manual 预算手册   b]y2+A.n  
  B (79)budget period 预算期间   M?qy(zb  
  B (80)budgetary control 预算控制   M`>E|" <  
  B (81)budgeted capacity 预算生产能力   &FD>&WRV  
  B (82)burden 制造费用   .u:GjL'$  
  B (83)business center 经营中心   ]{iQ21`a-  
  B (84)business entity 营业个体   /o[w4d8  
  B (85)business unit 经营单位   ZW}_DT0  
 B (86)buy-out management 管理性购买产权   }'.m*#Y  
  B (87)by-product 副产品 Vc2`b3"Br  
  C (88)called-up share capital 催缴股本   A's{j7  
  C (89)capacity 生产能力   Ned."e  
  C (90)capacity ratios 生产能力比率   B3BN`mdn>  
  C (91)capital 资本   l\mPHA23  
  C (92)capital assets pricing model资本资产计价模式    `]X>V,  
  C (93)capital commitment 承诺资本   ..qCPlK;  
  C (94)capital employed 已运用的资本   :>*7=q=  
  C (95)capital expenditure 资本支出   JO;Uus{?  
  C (96)capital expenditureauthorization 资本支出核准   9my^ Y9B  
  C (97)capital expenditure control 资本支出控制   uS-|w YE  
  C (98)capital expenditure proposal资本支出申请   P'2Qen*  
  C (99)capital funding planning 资本基金筹集计划   99S ^f:t  
  C (100)capital gain 资本收益   e!Hhs/&!T  
  C (101)capital investment appraisal资本投资评估   +H.`MZ=  
  C (102)capital maintenance 资本保全   #jk_5W  
  C (103)capital resource planning 资本资源计划   T |p"0b A  
  C (104)capital surplus 资本盈余   liZxBs :%i  
  C (105)capital turnover 资本周转率   [ ~ fraK,)  
  C (106)card 记录卡   H.c7Nle  
  C (107)cash 现金   u"8yK5!  
  C (108)cash account 现金账户   '7/)Ot(  
  C (109)cash book 现金账薄   OPi0~s  
  C (110)cash cow 金牛产品   n ;Ei\\p!  
  C (111)cash flow 现金流量   Gq6*SaTk  
  C (112)cash discounted 现金贴现   Th%zn2R B  
  C (113)cash flow budget 现金流量预算   Kgv T"s.  
  C (114)cash flow statement 现金流量表   < [v[ci  
  C (115)cash ledger 现金分类账    <Uur^uB  
  C (116)cash limit 现金限额   pI[uUu7O  
  C (117)CCA 现时成本会计   \lY _~*J  
  C (118)center 中心   iwq!w6+  
  C (119)changeover time 变更时间   I*&8^ r:A  
  C (120)chartered entity 特许经济个体   ),)lzN%!  
  C (121)cheque 支票   N;d] 14|  
  C (122)cheque register 支票登记薄   (mOtU8e  
  C (123)coin analysis 零钱分类   ~dSr 5LUD  
  C (124)classification 分类   ~@!bsLSMU  
  C (125)clock card 工时卡   XG?8s &  
  C (126)code 代码   GVz6-T~\>  
  C (127)commitment accounting 承诺确认会计   h 0|s  
  C (128)common cost 共同成本   H.;Q+A,8^  
  C (129)company limited byguarantee 有限担保责任公司   LLI.8kn7  
C (130)company limited shares 股份有限公司   ==B6qX8T  
  C (131)competitive position 竞争能力状况   5s XXM  
  C (132)concept 概念   7nSxi+6e  
  C (133)conglomerate 跨行业企业   (BM47 D=v  
  C (134)consistency concept 一致性概念   G5!^*jf  
  C (135)consolidated accounts 合并报表   @d_M@\r=j  
  C (136)consolidation accounting 合并会计   QnDg 6m)+  
  C (137)consortium 财团   D=$)n_F  
  C (138)contingency plan 应急计划   >ef6{URy<  
  C (139)contingent liabilities 或有负债   Fcx&hj1gQ  
  C (140)continuous operation 连续生产   "&] -2(  
  C (141)contra 抵消   Kq!3wb;  
  C (142)contract cost 合同成本   /}$+uBgJm  
  C (143)contract costing 合同成本计算   gr{ DWCK  
  C (144)contribution 贡献毛益   |:o4w  
  C (145)contribution centre 贡献中心   _GPe<H  
  C (146)contribution chart 贡献图   zqku e%^?-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Zfw,7am/  
  C (148)contribution to salesration 贡献毛益对销售比率   vI?, 47Hj+  
  C (149)control 控制   7^Uv7< pw  
  C (150)control account 控制帐户   y} '@R$  
  C (151)control limits 控制限度   d5b%  W3  
  C (152)controllability concept 可控制概念   2eogY#  
  C (153)controllable cost 可控制成本   _g8yDfcLG  
  C (154)conversion cost 加工成本   =D(j)<9$A  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ?M2J wAK5  
  C (156)corporate appraisal 公司评估   LD?sh"?b  
  C (157)corporate planning 公司计划   JJnH%Q  
  C (158)corporate social reporting 公司社会报告   +_!QSU,@  
  C (159)corporation 股份公司   @W<m 4fi  
  C (160)cost 成本   VUc%4U{Cti  
  C (161)cost account 成本帐户   RCrCs  
  C (162)cost accounting 成本会计   <aw[XFg  
  C (163)cost accounting manual 成本手册   #4:?gfIj  
  C (164)cost accounts calendar 成本报表的日历时间   Sdo-nt  
  C (165)cost adjustment 成本调整   s"|Pdc4  
  C (166)cost allocation 成本分配   LeQjvW9y  
  C (167)cost apportionment 成本分摊   x;S @bY  
  C (168)cost attribution 成本归属   #_1`)VS  
  C (169)cost audit 成本审计   ~u{uZ(~  
  C (170)cost behaviour 成本性态   &m3lXl  
  C (171)cost benefit analysis 成本效益分析   wkq 66 ?  
  C (172)cost center 成本中心   NbobliC=  
  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