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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 \tJFAc  
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  1.audit   审计 "oc$  
  2.attestation   鉴证 h. hjz?  
  3.credibility   可信赖程度 5b #QYu  
  4.audit of financial statements 财务报表审计 w,.qCpT$_  
  5.agreed-upon procedures 执行商定程序 O>DNC-m)i{  
  6.high levels of assurance 高水平保证 #P2;K dDO  
  7.compilation 编制 >tRHNB_  
  8.reliability 可靠性 83 ]PA<R  
  9.relevance 相关性 #j@OLvXh  
  10.professional skepticism 职业谨慎 ro| vh\y  
  11.objectivity 客观性 MW Wu@SY  
  12. professional competence 专业胜任能力 y@ vj;3:  
  13.Senior/CPA-in-charge 项目经理  5K56!*Y  
  14.audit engagement letter 业务约定书 2BB<mv K4  
  15.recurring audit 连续审计 |qjZ38;6  
  16.the client 委托人 K <`>O, F  
  17.change CPA 更换注册会计 "/x_>ui1F  
  18.the existing CPA 现任注册会计师 u@ N~1@RT|  
  19.the successor CPA 后任注册会计师 "/%89 HMD  
  20.the preceding CPA前任注册会计师 iL?iz?+.%@  
  21.issue the audit report 出具审计报告 (wt+`_6  
  22.expert 专家 CyM}Hc&w  
  23.the board of directors 董事会 X, fu!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @YL} km&Fw  
  25.assess material misstatement risks评估重大错报风险 R"6;NPeo  
  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 EZr6oO@Nc  
  27.a general knowledge of —— 初步了解―――的情况 mVH,HqsXa  
  28.a more knowledge of—— 进一步了解的情况 -$4kBYC l+  
  29.the prior year‘s working papers 以前年度工作底稿 4L:>4X[T  
  30.minutes of meeting 会议纪要 !Rw&DFU  
  31.business risks 经营风险 `6w#8}  
  32.appropriateness 适当性 }Zl"9A#K  
  33.accounting estimate 会计估计 SN]LeXesS  
  34.management representations 管理层声明 r4k nN 2:  
  35.going concern assumption 持续经营假设 Ky9W/dCR  
  36.audit plan 审计计划 z:G}>fk5  
  37.significant audit areas 重点审计领域 BnEdv8\,&s  
  38.error 错误 {sc[RRN~C  
  39.fraud舞弊 3o8\/-*<  
  40.modified or additional procedures 修改或追加审计程序 !L\'Mk/=A  
  41.misappropriation of assets 侵占资产 xks?y.wA  
  42.transactions without substance 虚假交易 9&jPp4qG  
  43.unusual pressures 异常压力 hLuJWjCV  
  44.the suspected noncompliance 涉嫌存在违法行为 G%hO\EO  
  45.materialiy 重要性 != zx  
  46.exceed the materiality level 超过重要性水平 E 5kF^P  
  47.approach the materiality level 接近重要性水平 y lL8+7W  
  48.an acceptably low level 可接受水平 Pz~q%J  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 !$kR ;Q"/  
  50.misstatements or omissions 错报或漏报 .hz2&9Ow  
  51.aggregate 总计 xh'^c^1  
  52.subsequent events 期后事项 #EwK"S~  
  53.adjust the financial statements 调整财务报表 {\We72!  
  54.perform additional audit procedures 实施追加的审计程序 nm):SEkC  
  55.audit risk 审计风险 9O >z4o  
  56.detection risk 检查风险 /t{=8v~  
  57.inappropriate audit opinion 不适当的审计意见 <aVfJd/fT  
  58.material misstatement 重大的错报 #<#%>Y^  
  59.tolerable misstatement 可容忍错报 HF4Lqh'oco  
  60.the acceptable level of detection risk 可接受的检查风险 w~-X>~}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 k^*$^;z  
  62.simall business 小规模企业 YBylyVZ  
  63.accounting system 会计系统 1P5LH 5  
  64.test of control 控制测试 ;X7i/D Q  
  65.walk-through test 穿行测试 `p|[rS>  
  66.communication 沟通 n6cq\@~A  
  67.flow chart 流程图 gM, &Spn  
  68.reperformance of internal control 重新执行 8ui=2k(  
  69.audit evidence 审计证据 5P\N"Yjx'  
  70.substantive procedures 实质性程序 Kq7C0)23  
  71.assertions 认定 /.Z aE+  
  72.esistence 存在 jsWX 6(=  
  73.occurrence 发生 /co%:}ln  
  74.completeness 完整性 #WEq-0L   
  75.rights and obligations 权利和义务 H-a^BZ&iU  
  76.valuation and allocation 计价和分摊 .eTk=i[N-  
  77.cutoff 截止 DB8s  
  78.accuracy 准确性 JN^bo(kb  
  79.classification 分类 ]L(54q;W  
  80.inspection 检查 !3x *k;0  
  81.supervision of counting 监盘 }xJR.]).KW  
  82.observation 观察 3U o]> BG  
  83.confirmation 函证 d$Em\*C  
  84.computation 计算 %BICt @E  
  85.analytical procedures 分析程序 u:5IjOb2^  
  86.vouch 核对 \\s?B K  
  87.trace 追查 msG3 ~@q  
  88.audit sampling 审计抽样 |8'B/ p=  
  89.error 误差 qb$_xIQpDL  
  90.expected error 预期误差 lPp6 pVr  
  91.population 总体 L]>4Nd  
  92.sampling risk 抽样风险 K P6PQgc  
  93.non- sampling risk 非抽样风险 J";=d4Sd  
  94.sampling unit 抽样单位 -pX|U~a[  
  95.statistical sampling 统计抽样 z"qv  
  96.tolerable error 可容忍误差 q\_DJ)qpn  
  97.the risk of under reliance 信赖不足风险 o'^phlX  
  98.the risk of over reliance 信赖过度风险 \CwtX(6.  
  99.the risk of incorrect rejection 误拒风险 Nx B+?  
  100. the risk of incorrect acceptance 误受风险 fp-m.d:|  
  101.working trial balance 试算平衡表 oVEAlBm^v  
  102.index and cross-referencing 索引和交叉索引 V^vLN[8_ \  
  103.cash receipt 现金收入 fO+U HSC  
  104.cash disbursement 现金支出 & qL<C  
  105.bank statement 银行对账单 #{~7G%GPY5  
  106.bank reconciliation 银行存款余额调节表 khS/'b  
  107.balance sheet date 资产负债表日 oB}K[3uB:t  
  108.net realizable value 可变现净值 OaNc9c"  
  109.storeroom 仓库 3B -NY Ja  
  110.sale invoice 销售发票 Kt6C43]7  
  111.price list 价目表 F7V6-V{_  
  112.positive confirmation request 积极式询证函 DA= qeVBg  
  113.negative confirmation request 消极式询证函 \Nyr=<c  
  114.purchase requisition 请购单 ex=)H%_|  
  115.receiving report 验收报告 ;,v.(Z ic  
  116.gross margin 毛利 K+-zY[3  
  117.manufacturing overhead 制造费用 $>(9~Yh0  
  118.material requisition 领料单  )Oo2<:"  
  119.inventory-taking 存货盘点 *@~`d*d  
  120.bond certificate 债券 XK3!V|y`  
  121.stock certificate 股票 ]p\u$VY9  
  122.audit report 审计报告 K7S754m  
  123.entity 被审计单位 ]*a@*0=  
  124.addressee of the audit report 审计报告的收件人 k_BSY=$e*D  
  125.unqualified opinion 无保留意见 =kF? _KN  
  126.qualified opinion 保留意见 Eh {up  
  127.disclaimer of opinion 无法表示意见 J$#D:KaU:N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F6DxvyANr  
  A (2)absorbed overhead 已吸收制造费用 nrF!;:x  
  A (3)absorption costing 吸收成本计算  U(P:Je  
  A (4)account 账户,报表   _Ws#UL+Nq  
  A (5)accounting postulate 会计假设   m}rh|x/?  
  A (6)accounting series release 会计公告文件   ,5 =kDw2  
  A (7)accounting valuation 会计计价   wFp~  
  A (8)account sale 承销清单 Mc!2mE%47m  
  A (9)accountability concept 经营责任概念   l$=Gvb  
  A (10)accountancy 会计职业   {dZ!I  
  A (11)accountant 会计师   \+G.]|"Y  
  A (12)accounting 会计   )G^p1o;\  
  A (13)agency cost 代理成本   -ywX5B  
  A (14)accounting bases 会计基础   cB_pyX9Z  
  A (15)accounting manual 会计手册   |$Qp0vOA}  
  A (16)accounting period 会计期间   #gF2(iK6  
  A (17)accounting policies 会计方针   IL2 e6 b  
  A (18)accounting rate of return 会计报酬率   F:M/z#:~  
  A (19)accounting reference date 会计参照日   Lb let  
  A (20)accounting reference period 会计参照期间   I7A7X*  
  A (21)accrual concept 应计概念   ~37R0`C  
  A (22)accrual expenses 应计费用   >eEnQ}Y  
  A (23)acid test ration 速动比率(酸性测试比率)    !,Qm  
  A (24)acquisition 购置   F9v)R #u~  
  A (25)acquisition accounting 收购会计    LgO i3  
  A (26)activity based accounting 作业基础成本计算   vNPfUEnA  
  A (27)adjusting events 调整事项   Z(l9>A7!  
  A (28)administrative expenses 行政管理费   ,eyp$^2  
  A (29)advice note 发货通知   ,n^TN{#  
  A (30)amortization 摊销   1bT' u5 &  
  A (31)analytical review 分析性检查   [y_yPOv  
  A (32)annual equivalent cost 年度等量成本法   23)F-.C} j  
  A (33)annual report and accounts 年度报告和报表   7Y%!,ff  
  A (34)appraisal cost 检验成本   B,r5kQI4  
  A (35)appropriation account 盈余分配账户   CQj/e+eE4  
  A (36)articles of association 公司章程细则   QjehDwt|  
  A (37)assets 资产   =_K%$y*  
  A (38)assets cover 资产保障   i<'{Y  
  A (39)asset value per share 每股资产价值   /]pX8 d  
  A (40)associated company 联营公司   RA#\x.  
  A (41)attainable standard 可达标准   OY+!aG@.  
#8S [z5 `  
 A (42)attributable profit 可归属利润   XCW+ pUX  
  A (43)audit 审计   .L~fFn s/  
  A (44)audit report 审计报告   f:n]Exsy  
  A (45)auditing standards 审计准则   <GSQ2bX[  
  A (46)authorized share capital 额定股本   X@i+&Nv"<  
  A (47)available hours 可用小时   "1_{c *ck  
  A (48)avoidable costs 可避免成本 /;z ZnF\ e  
  B (49)back-to-back loan 易币贷款   JJ^iy*v  
  B (50)backflush accounting 倒退成本计算   s.<olxXRW  
  B (51)bad debts 坏帐   N5[_a/  
  B (52)bad debts ratio 坏帐比率   Z'voCWCd  
  B (53)bank charges 银行手续费   ;%v%K+}r  
  B (54)bank overdraft 银行透支   Tbe_x s^  
  B (55)bank reconciliation 银行存款调节表   E6,`Ld;c[  
  B (56)bank statement 银行对账单   7~nIaT  
  B (57)bankruptcy 破产   9m%7dsv  
  B (58)basis of apportionment 分摊基础   \/? ! 6~  
  B (59)batch 批量   $ijx#a&O  
  B (60)batch costing 分批成本计算   -fb1cv~N  
  B (61)beta factor B(市场)风险因素   EG'7 }W  
  B (62)bill 账单   U;x99Go:  
  B (63)bill of exchange 汇票   p*A^0DN'Fn  
  B (64)bill of landing 提单   L-^# 02  
  B (65)bill of materials 用料预计单   0SAG6k~x  
  B (66)bill payable 应付票据   pP?<[ql[w  
  B (67)bill receivable 应收票据   \DG( 8l  
  B (68)bin card 存货记录卡   [{hLF9yPx  
  B (69)bonus 红利   ~Da >{zHt  
  B (70)book-keeping 薄记   _Ym&UY.u#  
  B (71)Boston classification 波士顿分类   s4\SX,  
  B (72)breakeven chart 保本图   ,\.YJD>z  
  B (73)breakeven point 保本点   U)&H.^@r$  
  B (74)breaking-down time 复位时间   nEjo,   
  B (75)budget 预算   zv$=*  
  B (76)budget center 预算中心   TKj/6Jz|  
  B (77)budget cost allowance 预算成本折让   FE$M[^1_  
  B (78)budget manual 预算手册   6Y0/i,d*  
  B (79)budget period 预算期间   @\x,;!N@  
  B (80)budgetary control 预算控制   ucIVVT(u  
  B (81)budgeted capacity 预算生产能力   e["Z!D_H  
  B (82)burden 制造费用   |U;w!0  
  B (83)business center 经营中心   5^ G7pI7  
  B (84)business entity 营业个体   cP}5} +  
  B (85)business unit 经营单位   BDv|~NHs  
 B (86)buy-out management 管理性购买产权   bAA'=z<  
  B (87)by-product 副产品  e B9m4  
  C (88)called-up share capital 催缴股本   {Sd@u$&  
  C (89)capacity 生产能力   Hl4vLx@  
  C (90)capacity ratios 生产能力比率   z/ c'Z#w%  
  C (91)capital 资本   mI{CM: :  
  C (92)capital assets pricing model资本资产计价模式   20SF<V  
  C (93)capital commitment 承诺资本   "6|'& 6&  
  C (94)capital employed 已运用的资本   `Gy>tD.#V-  
  C (95)capital expenditure 资本支出   ~m,mvRS  
  C (96)capital expenditureauthorization 资本支出核准   C9"f6>i  
  C (97)capital expenditure control 资本支出控制   NKIkd  
  C (98)capital expenditure proposal资本支出申请   0C4* F  
  C (99)capital funding planning 资本基金筹集计划   i]h R7g<  
  C (100)capital gain 资本收益   "GIg| 3  
  C (101)capital investment appraisal资本投资评估   $S"zxEJJ Y  
  C (102)capital maintenance 资本保全   'tq\<y  
  C (103)capital resource planning 资本资源计划   Zp% ""  
  C (104)capital surplus 资本盈余   VC_3ll]vr  
  C (105)capital turnover 资本周转率   g%<{G/Tz  
  C (106)card 记录卡   ~@a) E+LsF  
  C (107)cash 现金   ;I0yQlx|U  
  C (108)cash account 现金账户   3!ajvSOI9j  
  C (109)cash book 现金账薄   r`mzsO-'  
  C (110)cash cow 金牛产品   iG;d0>Sp  
  C (111)cash flow 现金流量   qB ` 0^V  
  C (112)cash discounted 现金贴现   h:US]ZC^Z  
  C (113)cash flow budget 现金流量预算   B8 BY3~}]  
  C (114)cash flow statement 现金流量表   <+mO$0h"r  
  C (115)cash ledger 现金分类账   _3FMQY(  
  C (116)cash limit 现金限额   @eG#%6">  
  C (117)CCA 现时成本会计   ;1(qGy4  
  C (118)center 中心   MOH,'@&6^  
  C (119)changeover time 变更时间   unbcz{&Hb[  
  C (120)chartered entity 特许经济个体   |eVTxeq  
  C (121)cheque 支票   Q>+_W2~]  
  C (122)cheque register 支票登记薄   7\Yq]:;O  
  C (123)coin analysis 零钱分类   Si%Eimiq  
  C (124)classification 分类   ni02N3R  
  C (125)clock card 工时卡   zL[U;  
  C (126)code 代码   c+\Gd}IJq  
  C (127)commitment accounting 承诺确认会计   sov62wuqU  
  C (128)common cost 共同成本   HjE Tinm"  
  C (129)company limited byguarantee 有限担保责任公司    # 8-P  
C (130)company limited shares 股份有限公司   })yb   
  C (131)competitive position 竞争能力状况   aV92.Z_Ku  
  C (132)concept 概念   @% 5F^Vbd  
  C (133)conglomerate 跨行业企业   H f E;$  
  C (134)consistency concept 一致性概念   _oyL*Cb  
  C (135)consolidated accounts 合并报表   }~0{1&  
  C (136)consolidation accounting 合并会计   _tg3%X]  
  C (137)consortium 财团   Ug[F3J|Mu  
  C (138)contingency plan 应急计划    :L+zUlsf  
  C (139)contingent liabilities 或有负债   H603L|4  
  C (140)continuous operation 连续生产   EZNB`gO  
  C (141)contra 抵消   U]R|ej  
  C (142)contract cost 合同成本   B+e~k?O]1  
  C (143)contract costing 合同成本计算   ;tIIEc  
  C (144)contribution 贡献毛益   @tU>~y{E  
  C (145)contribution centre 贡献中心   H"Em|LX^  
  C (146)contribution chart 贡献图   9DocId.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   KTS7)2ci  
  C (148)contribution to salesration 贡献毛益对销售比率   )F9V=PJE  
  C (149)control 控制   =K& q;;h  
  C (150)control account 控制帐户   j(2tbWg9-  
  C (151)control limits 控制限度   :d/:Ga5v!  
  C (152)controllability concept 可控制概念   ^c:eXoU  
  C (153)controllable cost 可控制成本   ,hcBiL/  
  C (154)conversion cost 加工成本   # xE>]U  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9#A{C!75(y  
  C (156)corporate appraisal 公司评估   39^uLob  
  C (157)corporate planning 公司计划   MJk:s[o  
  C (158)corporate social reporting 公司社会报告   l=.InSuLT  
  C (159)corporation 股份公司   J5r L7  
  C (160)cost 成本   {gq:sj>  
  C (161)cost account 成本帐户   Tu T=  
  C (162)cost accounting 成本会计   >?Y3WPB<F  
  C (163)cost accounting manual 成本手册   +r34\mAO  
  C (164)cost accounts calendar 成本报表的日历时间   # v/aI*Rl  
  C (165)cost adjustment 成本调整   ]&%X(jWyn  
  C (166)cost allocation 成本分配   Wug?CFX+T  
  C (167)cost apportionment 成本分摊   _a02#  
  C (168)cost attribution 成本归属   L?pvz}  
  C (169)cost audit 成本审计   \}_7^)S;  
  C (170)cost behaviour 成本性态   Ffqn|} gb  
  C (171)cost benefit analysis 成本效益分析   (5\d[||9g  
  C (172)cost center 成本中心   < oG\)!O  
  C (173)cost driver 成本动因
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