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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 GwTT+  
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  1.audit   审计 6XQ*:N/4al  
  2.attestation   鉴证 f 1sy9nQs  
  3.credibility   可信赖程度 Q2JdO 6[96  
  4.audit of financial statements 财务报表审计 jjJc1p0  
  5.agreed-upon procedures 执行商定程序 H+S~ bzz  
  6.high levels of assurance 高水平保证 aQz|!8Is  
  7.compilation 编制 szf"|k!  
  8.reliability 可靠性 .}IK}A/-  
  9.relevance 相关性 Xg|8".B)A  
  10.professional skepticism 职业谨慎 qFvg}}^y  
  11.objectivity 客观性 mle_*Gy8  
  12. professional competence 专业胜任能力 1~["{u  
  13.Senior/CPA-in-charge 项目经理 vF5wA-3&t  
  14.audit engagement letter 业务约定书 :iP>z}h  
  15.recurring audit 连续审计 G3Idxs  
  16.the client 委托人 ) B -MPuB  
  17.change CPA 更换注册会计 #Tr;JAzVjG  
  18.the existing CPA 现任注册会计师 o ?:;8]sr!  
  19.the successor CPA 后任注册会计师 y0/WA4,  
  20.the preceding CPA前任注册会计师 L9E;Uii0  
  21.issue the audit report 出具审计报告 _fczE~O/  
  22.expert 专家 vGx?m@  
  23.the board of directors 董事会 <;2P._oZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !yoSMI-  
  25.assess material misstatement risks评估重大错报风险 Ha46U6_'h  
  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 w$w>N(e  
  27.a general knowledge of —— 初步了解―――的情况 bYwI==3  
  28.a more knowledge of—— 进一步了解的情况 o|R*POM  
  29.the prior year‘s working papers 以前年度工作底稿 `_NnQ%  
  30.minutes of meeting 会议纪要 *(?U  
  31.business risks 经营风险 r Iya\z1W  
  32.appropriateness 适当性 >i^y;5  
  33.accounting estimate 会计估计 R`0foSq \M  
  34.management representations 管理层声明 ib5;f0Qa  
  35.going concern assumption 持续经营假设 kx "hWG4  
  36.audit plan 审计计划 .Q=2WCv0  
  37.significant audit areas 重点审计领域 }-REBrb-  
  38.error 错误 DhtU]w}  
  39.fraud舞弊 3q~":bpAp  
  40.modified or additional procedures 修改或追加审计程序 {-xi0D/Y;  
  41.misappropriation of assets 侵占资产 Hs:4I  
  42.transactions without substance 虚假交易 Cm,*bgX  
  43.unusual pressures 异常压力 *r)zBr  
  44.the suspected noncompliance 涉嫌存在违法行为 SREDM  
  45.materialiy 重要性 <7_ |Q   
  46.exceed the materiality level 超过重要性水平 \Dvl%:8   
  47.approach the materiality level 接近重要性水平 p9FA_(`^  
  48.an acceptably low level 可接受水平 WUE)SVf  
  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 c,#~L7  
  50.misstatements or omissions 错报或漏报 =yk Rki  
  51.aggregate 总计 VxUvvJ{-v  
  52.subsequent events 期后事项 KuIt[oM  
  53.adjust the financial statements 调整财务报表 Zu2m%=J`  
  54.perform additional audit procedures 实施追加的审计程序 fZka%[B  
  55.audit risk 审计风险 KKeb ioW  
  56.detection risk 检查风险 iQ]T+}nn_  
  57.inappropriate audit opinion 不适当的审计意见 OPvj{Dv$0  
  58.material misstatement 重大的错报 &A ;3; R  
  59.tolerable misstatement 可容忍错报 LVR;&Z>j  
  60.the acceptable level of detection risk 可接受的检查风险 LG/=+[\{E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +z]:CF   
  62.simall business 小规模企业 mhHA!: Y  
  63.accounting system 会计系统 VTy,43<  
  64.test of control 控制测试 ImUQ*0  
  65.walk-through test 穿行测试 ,\sR;=svK  
  66.communication 沟通 z")3_5Br  
  67.flow chart 流程图 ]t. WJC %  
  68.reperformance of internal control 重新执行 J)7,&Gc6  
  69.audit evidence 审计证据 ~6@c]:  
  70.substantive procedures 实质性程序 jQ.>2-;H9  
  71.assertions 认定 Pi &fwGL  
  72.esistence 存在 ;#5-.z  
  73.occurrence 发生 .RQXxw  
  74.completeness 完整性 [M7iJcwt  
  75.rights and obligations 权利和义务 pz*/4  
  76.valuation and allocation 计价和分摊 )V[w:=*  
  77.cutoff 截止 ,mO(!D  
  78.accuracy 准确性 "v\ bMuS  
  79.classification 分类 "W?l R4  
  80.inspection 检查 }AMYU>YE =  
  81.supervision of counting 监盘 dK0}% ]i3#  
  82.observation 观察 !^Z[z[  
  83.confirmation 函证 /I`cS%U  
  84.computation 计算 M(.uu`B  
  85.analytical procedures 分析程序 5p]urfN-f  
  86.vouch 核对 h@PMCmf_  
  87.trace 追查 2R_o pbw  
  88.audit sampling 审计抽样 8 7|8eU2:k  
  89.error 误差 z{D$~ ob  
  90.expected error 预期误差 YO.`l~ v  
  91.population 总体 gqO%^b)6  
  92.sampling risk 抽样风险 KV^:sxU  
  93.non- sampling risk 非抽样风险 2HvTM8  
  94.sampling unit 抽样单位 +YQ)}v  
  95.statistical sampling 统计抽样 P\*2c*,W;  
  96.tolerable error 可容忍误差 F? RCaj  
  97.the risk of under reliance 信赖不足风险 xoz*UA.  
  98.the risk of over reliance 信赖过度风险 0] :*v?  
  99.the risk of incorrect rejection 误拒风险 8r`VbgI&  
  100. the risk of incorrect acceptance 误受风险 *hk{q/*Qw  
  101.working trial balance 试算平衡表 xVHQ[I%  
  102.index and cross-referencing 索引和交叉索引 ?vht~5'  
  103.cash receipt 现金收入 =B/s H N  
  104.cash disbursement 现金支出 wa(Wit"-  
  105.bank statement 银行对账单 {jx#^n&5R  
  106.bank reconciliation 银行存款余额调节表 $.r}g\43P  
  107.balance sheet date 资产负债表日 uusY,Dt/9  
  108.net realizable value 可变现净值 HonAK  
  109.storeroom 仓库 8M3p\}O  
  110.sale invoice 销售发票 6?<`wGs(  
  111.price list 价目表 Q?Bj q>  
  112.positive confirmation request 积极式询证函 z/P^-N>  
  113.negative confirmation request 消极式询证函 (zM+7tJH  
  114.purchase requisition 请购单 .^9/ 0.g8t  
  115.receiving report 验收报告 lk+=2 6>  
  116.gross margin 毛利 eBSn1n  
  117.manufacturing overhead 制造费用 `F- Dd4B  
  118.material requisition 领料单 |$.sB|_ N  
  119.inventory-taking 存货盘点 Q8gdI  
  120.bond certificate 债券 Vne. HFXA  
  121.stock certificate 股票 Y00i{/a 8  
  122.audit report 审计报告 ?VOs:sln  
  123.entity 被审计单位 mk[d7Yt{O  
  124.addressee of the audit report 审计报告的收件人 ; K)?:  
  125.unqualified opinion 无保留意见 -?%{A%'  
  126.qualified opinion 保留意见 O'&X aaZV  
  127.disclaimer of opinion 无法表示意见 O w($\,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yNW bI0a  
  A (2)absorbed overhead 已吸收制造费用 /k3n{ ?$/  
  A (3)absorption costing 吸收成本计算 <2TB9]2. g  
  A (4)account 账户,报表   P :7l#/x_  
  A (5)accounting postulate 会计假设   S{"6PXzb  
  A (6)accounting series release 会计公告文件   K&Wv.}=V  
  A (7)accounting valuation 会计计价   x9&tlKKxf  
  A (8)account sale 承销清单 9/X v&<Tn  
  A (9)accountability concept 经营责任概念   HZr/0I?  
  A (10)accountancy 会计职业   d'g{K]=tF  
  A (11)accountant 会计师   @=<TA0;LL  
  A (12)accounting 会计   g6a3MJV`  
  A (13)agency cost 代理成本   9V4V}[%  
  A (14)accounting bases 会计基础   a,0o{* (u$  
  A (15)accounting manual 会计手册   <8z[,X}bM  
  A (16)accounting period 会计期间   ~RR_[t2Z  
  A (17)accounting policies 会计方针   +DV6oh  
  A (18)accounting rate of return 会计报酬率   .}hZ7>4-  
  A (19)accounting reference date 会计参照日   }&C!^v o  
  A (20)accounting reference period 会计参照期间   82@;.%  
  A (21)accrual concept 应计概念   n]ppO U|[  
  A (22)accrual expenses 应计费用   $ O]E$S${  
  A (23)acid test ration 速动比率(酸性测试比率)   #35S7G^@`  
  A (24)acquisition 购置   $RFu m'`5  
  A (25)acquisition accounting 收购会计   GE3U0w6WbK  
  A (26)activity based accounting 作业基础成本计算   cwW~ *90#  
  A (27)adjusting events 调整事项   KxTYc  
  A (28)administrative expenses 行政管理费   o}^vREO  
  A (29)advice note 发货通知   OHtZ"^YG  
  A (30)amortization 摊销   [>]VN)_J5  
  A (31)analytical review 分析性检查   ?=@Q12R)X  
  A (32)annual equivalent cost 年度等量成本法   * SON>BSF  
  A (33)annual report and accounts 年度报告和报表   ,w58n%)H  
  A (34)appraisal cost 检验成本   szsZFyW )+  
  A (35)appropriation account 盈余分配账户   / jL{JF>I  
  A (36)articles of association 公司章程细则   . =foXN  
  A (37)assets 资产   uF.\dY \xv  
  A (38)assets cover 资产保障   pvwnza1  
  A (39)asset value per share 每股资产价值   PA-0FlV|  
  A (40)associated company 联营公司   W-ND<=:Up  
  A (41)attainable standard 可达标准   4[EO[x4C  
hjp ?/i%TQ  
 A (42)attributable profit 可归属利润   hr}R,BR|  
  A (43)audit 审计   ^CZ|ci6bX  
  A (44)audit report 审计报告   @XG `D>%k  
  A (45)auditing standards 审计准则   yI|?iBc7nC  
  A (46)authorized share capital 额定股本   [\M?8R$)  
  A (47)available hours 可用小时   .LTFa.jxA  
  A (48)avoidable costs 可避免成本 ZT- 45_  
  B (49)back-to-back loan 易币贷款   LAVt/TcZS|  
  B (50)backflush accounting 倒退成本计算   "s6_lhu=E7  
  B (51)bad debts 坏帐   u(G;57ms  
  B (52)bad debts ratio 坏帐比率   ;51!a C  
  B (53)bank charges 银行手续费   %Ja{IWz9L  
  B (54)bank overdraft 银行透支   |(w#NE5  
  B (55)bank reconciliation 银行存款调节表   EV,NJ3V  
  B (56)bank statement 银行对账单   PH4bM  
  B (57)bankruptcy 破产   tlxjs]{0E  
  B (58)basis of apportionment 分摊基础   Hr,gV2n  
  B (59)batch 批量   OsSiBb,W79  
  B (60)batch costing 分批成本计算   waq_d.  
  B (61)beta factor B(市场)风险因素   x 3co?  
  B (62)bill 账单   3$G25=eN  
  B (63)bill of exchange 汇票   ^EBM;&;7  
  B (64)bill of landing 提单   {kO:HhUg  
  B (65)bill of materials 用料预计单   LYT<o FE-  
  B (66)bill payable 应付票据   EsxTBg  
  B (67)bill receivable 应收票据   [Ik B/Xbw|  
  B (68)bin card 存货记录卡   9oN'.H^  
  B (69)bonus 红利   Oy`\8*Uy__  
  B (70)book-keeping 薄记   9d (v^T  
  B (71)Boston classification 波士顿分类   p~;z"Z  
  B (72)breakeven chart 保本图   pC.P  
  B (73)breakeven point 保本点   7XC}C+  
  B (74)breaking-down time 复位时间   ^aM/BS\  
  B (75)budget 预算   0YRYCO$  
  B (76)budget center 预算中心   ]x{H  
  B (77)budget cost allowance 预算成本折让   &MLhCekY  
  B (78)budget manual 预算手册   7 ,~Krzv  
  B (79)budget period 预算期间   \ yizIo.Y`  
  B (80)budgetary control 预算控制   _~&v s<  
  B (81)budgeted capacity 预算生产能力   5:3$VWLa <  
  B (82)burden 制造费用   ieoUZCO^r\  
  B (83)business center 经营中心   tJfN6  
  B (84)business entity 营业个体   F7u%oLjr  
  B (85)business unit 经营单位   mpJ_VS`  
 B (86)buy-out management 管理性购买产权   Bq =](<>>  
  B (87)by-product 副产品 &`y_R'  
  C (88)called-up share capital 催缴股本   ;8Q?`=a  
  C (89)capacity 生产能力   Vx8.FNJh  
  C (90)capacity ratios 生产能力比率   zQ^[=siZ}  
  C (91)capital 资本   WSccR  
  C (92)capital assets pricing model资本资产计价模式   n&{N't  
  C (93)capital commitment 承诺资本   T $]L 5  
  C (94)capital employed 已运用的资本   g {wPw  
  C (95)capital expenditure 资本支出   7ib<Cb>K  
  C (96)capital expenditureauthorization 资本支出核准   4tu>~ vOE  
  C (97)capital expenditure control 资本支出控制   0#GwhB  
  C (98)capital expenditure proposal资本支出申请   & b2(Y4  
  C (99)capital funding planning 资本基金筹集计划   F?Nk:# V  
  C (100)capital gain 资本收益   l zkn B  
  C (101)capital investment appraisal资本投资评估   Z+Zh;Ms  
  C (102)capital maintenance 资本保全   rxA)&  
  C (103)capital resource planning 资本资源计划   ^Iq.0E9_  
  C (104)capital surplus 资本盈余   aV#;o9H{  
  C (105)capital turnover 资本周转率   pODo[Rkq  
  C (106)card 记录卡   v333z<<S  
  C (107)cash 现金   oQB1fs  
  C (108)cash account 现金账户   SvrV5X  
  C (109)cash book 现金账薄   0n^j 50Yq  
  C (110)cash cow 金牛产品   O3GaxM \x  
  C (111)cash flow 现金流量   $)a5;--W  
  C (112)cash discounted 现金贴现   u3!!_~6,z  
  C (113)cash flow budget 现金流量预算   !-Q!/?  
  C (114)cash flow statement 现金流量表   .b) (_*  
  C (115)cash ledger 现金分类账   5WG@ ;K%  
  C (116)cash limit 现金限额   0tyU%z{RV  
  C (117)CCA 现时成本会计   AU\!5+RDB  
  C (118)center 中心   } /FM#Xh  
  C (119)changeover time 变更时间   0$uS)J\;K  
  C (120)chartered entity 特许经济个体   @2O\M ,g5  
  C (121)cheque 支票   @3D%i#2o&[  
  C (122)cheque register 支票登记薄   g-uFss  
  C (123)coin analysis 零钱分类   +T;qv x6  
  C (124)classification 分类   c67!OHumP  
  C (125)clock card 工时卡   >u[ln@ l  
  C (126)code 代码   JYU Ks~Qt  
  C (127)commitment accounting 承诺确认会计   (acRYv(  
  C (128)common cost 共同成本   M" \y2   
  C (129)company limited byguarantee 有限担保责任公司   %"B$I>h  
C (130)company limited shares 股份有限公司   .6(i5K  
  C (131)competitive position 竞争能力状况   g}h0J%s  
  C (132)concept 概念   -p~B -,  
  C (133)conglomerate 跨行业企业   w-/Tb~#E  
  C (134)consistency concept 一致性概念   [a6lE"yr  
  C (135)consolidated accounts 合并报表   Fm{y.URo  
  C (136)consolidation accounting 合并会计   Lj\<qF~n  
  C (137)consortium 财团   p gi7 JQ  
  C (138)contingency plan 应急计划   }e w?{  
  C (139)contingent liabilities 或有负债   <VPtbM@(m  
  C (140)continuous operation 连续生产   M](U"K?  
  C (141)contra 抵消   1Qkuxw  
  C (142)contract cost 合同成本   7MfvU|D[d/  
  C (143)contract costing 合同成本计算   ?+_"2XY  
  C (144)contribution 贡献毛益   )E|Bb=%  
  C (145)contribution centre 贡献中心   4QDzG~N4)|  
  C (146)contribution chart 贡献图   9bvd1bKEW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   nQC[[G*x  
  C (148)contribution to salesration 贡献毛益对销售比率   nV1, ):kh  
  C (149)control 控制   BJTljg( {o  
  C (150)control account 控制帐户   I}{eYXh  
  C (151)control limits 控制限度   -z94>}Z=  
  C (152)controllability concept 可控制概念   =="SW"vNi  
  C (153)controllable cost 可控制成本   U[u6 UG  
  C (154)conversion cost 加工成本   !Zx>)V6.  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )/w2]d/9  
  C (156)corporate appraisal 公司评估   n9ih^H  
  C (157)corporate planning 公司计划   v4zARE9#  
  C (158)corporate social reporting 公司社会报告   zSO9 U  
  C (159)corporation 股份公司   2Ev,dWV  
  C (160)cost 成本   P'';F}NwfX  
  C (161)cost account 成本帐户   6ZJQ '9f  
  C (162)cost accounting 成本会计   b1"wQM9  
  C (163)cost accounting manual 成本手册   Nq8A vBwo4  
  C (164)cost accounts calendar 成本报表的日历时间   s,= ^V/c  
  C (165)cost adjustment 成本调整   6w#v,RDEu  
  C (166)cost allocation 成本分配   OYkd?LN  
  C (167)cost apportionment 成本分摊   p- _j0zv  
  C (168)cost attribution 成本归属   9:>vl0  
  C (169)cost audit 成本审计   #t*c*o  
  C (170)cost behaviour 成本性态   @(L|  
  C (171)cost benefit analysis 成本效益分析   "~ 6B C  
  C (172)cost center 成本中心   ~Hf,MLMdTf  
  C (173)cost driver 成本动因
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