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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 T|@#w%c''  
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  1.audit   审计 5r4gmy>  
  2.attestation   鉴证 BF36V\  
  3.credibility   可信赖程度 mF'-Is  
  4.audit of financial statements 财务报表审计 mP pvZ  
  5.agreed-upon procedures 执行商定程序 3@)obb  
  6.high levels of assurance 高水平保证 JoCA{Fa}  
  7.compilation 编制 .Z=Ce!  
  8.reliability 可靠性 w< 65S  
  9.relevance 相关性 _1sMYhI  
  10.professional skepticism 职业谨慎 A XBkJ'jd  
  11.objectivity 客观性 $;Vc@mYGW;  
  12. professional competence 专业胜任能力 Dz`k[mI  
  13.Senior/CPA-in-charge 项目经理 yI 8m%g%  
  14.audit engagement letter 业务约定书 hr$S a  
  15.recurring audit 连续审计 u#+RUt M  
  16.the client 委托人 '@TI48 J+  
  17.change CPA 更换注册会计 H&X:!xa5  
  18.the existing CPA 现任注册会计师 P8wy*JvT  
  19.the successor CPA 后任注册会计师 ^/>Wr'w   
  20.the preceding CPA前任注册会计师 s=d+GMa  
  21.issue the audit report 出具审计报告 MZ|\S/  
  22.expert 专家 3ai (x1%  
  23.the board of directors 董事会  2{ o0@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZXsYn  
  25.assess material misstatement risks评估重大错报风险 p jKt:R}  
  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 $PSY:Zz  
  27.a general knowledge of —— 初步了解―――的情况 4:vTxNs&S  
  28.a more knowledge of—— 进一步了解的情况 }:`5,b%Y_  
  29.the prior year‘s working papers 以前年度工作底稿 ljPq2v ]  
  30.minutes of meeting 会议纪要 ^qxdmMp)l  
  31.business risks 经营风险 o+<29o  
  32.appropriateness 适当性 [pii  
  33.accounting estimate 会计估计 jfUJ37zNZr  
  34.management representations 管理层声明 =m}TU)4.  
  35.going concern assumption 持续经营假设 s^w\zzYb  
  36.audit plan 审计计划 -bypuMQ-p  
  37.significant audit areas 重点审计领域 ITyzs4"VV  
  38.error 错误 ; XG]Q<S\  
  39.fraud舞弊 ] cIu|bRO  
  40.modified or additional procedures 修改或追加审计程序 P##Z[$IJ3  
  41.misappropriation of assets 侵占资产 2;G98H  
  42.transactions without substance 虚假交易 mD7}t  
  43.unusual pressures 异常压力 .f>,6?   
  44.the suspected noncompliance 涉嫌存在违法行为 0G5'Y;8  
  45.materialiy 重要性 {j?7d; 'j  
  46.exceed the materiality level 超过重要性水平 -!c IesK;<  
  47.approach the materiality level 接近重要性水平 {Eu'v$c!  
  48.an acceptably low level 可接受水平 pOMgEEhfS  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 n)#Lh 7X"  
  50.misstatements or omissions 错报或漏报 o{V#f_o  
  51.aggregate 总计 A 4j<\xL  
  52.subsequent events 期后事项 nfX12y_SXL  
  53.adjust the financial statements 调整财务报表 :B ZMnCfA  
  54.perform additional audit procedures 实施追加的审计程序 \c{R <Hh  
  55.audit risk 审计风险 6lsL^]7  
  56.detection risk 检查风险 Fn!SGX~kx$  
  57.inappropriate audit opinion 不适当的审计意见 #vQ?  
  58.material misstatement 重大的错报 iJ)0Y~  
  59.tolerable misstatement 可容忍错报 lEHwZ<je  
  60.the acceptable level of detection risk 可接受的检查风险 nq' M?c#E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e*:}$u8 a  
  62.simall business 小规模企业 zPVd(V~(T  
  63.accounting system 会计系统 &]< 3 ~6n  
  64.test of control 控制测试 (/K5!qh  
  65.walk-through test 穿行测试 @EHIp{0.  
  66.communication 沟通 P-'_}*wxi  
  67.flow chart 流程图 R2 lXTW*  
  68.reperformance of internal control 重新执行 5`~mqqR5  
  69.audit evidence 审计证据 <F7V=Er  
  70.substantive procedures 实质性程序 q#N R32byF  
  71.assertions 认定 Vclr2]eV4O  
  72.esistence 存在 R& #tSL  
  73.occurrence 发生 mb\h^cKaq  
  74.completeness 完整性 \ZS TKi?  
  75.rights and obligations 权利和义务 L/?]^!.  
  76.valuation and allocation 计价和分摊 ! _{d)J  
  77.cutoff 截止 < Dd%  
  78.accuracy 准确性 B3mS]  
  79.classification 分类 )TU<:V  
  80.inspection 检查 FXahZW~Ol  
  81.supervision of counting 监盘 T%(C-Quh  
  82.observation 观察 :p>hW!~  
  83.confirmation 函证 x=]S.XI  
  84.computation 计算 ;W{b $k@g  
  85.analytical procedures 分析程序 Oz{%k#X-  
  86.vouch 核对 rbyY8 bX  
  87.trace 追查 /r^[a,Q#x  
  88.audit sampling 审计抽样 3qi_]*dD  
  89.error 误差 J 02^i5l  
  90.expected error 预期误差 AW~"yI<  
  91.population 总体 tnb$sulc+  
  92.sampling risk 抽样风险 \a))  
  93.non- sampling risk 非抽样风险 J8<J8x4  
  94.sampling unit 抽样单位 {)@D`{ $  
  95.statistical sampling 统计抽样 c?K~/bx.  
  96.tolerable error 可容忍误差 ?n]FNj d  
  97.the risk of under reliance 信赖不足风险 51by  
  98.the risk of over reliance 信赖过度风险 dz%EM8  
  99.the risk of incorrect rejection 误拒风险 Izo!rC  
  100. the risk of incorrect acceptance 误受风险 _1|$P|$P.  
  101.working trial balance 试算平衡表 ?Elg?)os  
  102.index and cross-referencing 索引和交叉索引 KX3KM!*  
  103.cash receipt 现金收入 U O<:.6"  
  104.cash disbursement 现金支出 6/tI8H3E  
  105.bank statement 银行对账单 T3N"CUk  
  106.bank reconciliation 银行存款余额调节表 1] #9  
  107.balance sheet date 资产负债表日 @dgH50o[  
  108.net realizable value 可变现净值 NfzF.{nh  
  109.storeroom 仓库 s_ bR]G  
  110.sale invoice 销售发票 ,9of(T(~  
  111.price list 价目表 -5b A $  
  112.positive confirmation request 积极式询证函 = Z,5$6%)  
  113.negative confirmation request 消极式询证函 4(cJ^]wb^  
  114.purchase requisition 请购单 oyx^a9  
  115.receiving report 验收报告 x83a!9  
  116.gross margin 毛利 \9:wfLF8!  
  117.manufacturing overhead 制造费用 OP! R[27>  
  118.material requisition 领料单 3[IJhR[  
  119.inventory-taking 存货盘点 ]@ M5_%p  
  120.bond certificate 债券 E(^0B(JF  
  121.stock certificate 股票 0C Aa^Q^w  
  122.audit report 审计报告 g|% L"-%gJ  
  123.entity 被审计单位 cpZc9;@IC  
  124.addressee of the audit report 审计报告的收件人 +?m0Q;%b  
  125.unqualified opinion 无保留意见 86qI   
  126.qualified opinion 保留意见 Ne6}oQy(S`  
  127.disclaimer of opinion 无法表示意见 1|| +6bRP  
  128.adverse opinion 否定意见
Y`GOER  
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A (1)ABC 作业基础成本计算   b]Z@^<_E  
  A (2)absorbed overhead 已吸收制造费用 : c.JhE3D  
  A (3)absorption costing 吸收成本计算 06 mlj6hV  
  A (4)account 账户,报表   @jy41eIo  
  A (5)accounting postulate 会计假设   u0o'K9.r  
  A (6)accounting series release 会计公告文件   pyZ9OA!PD  
  A (7)accounting valuation 会计计价   ..W-76{  
  A (8)account sale 承销清单 aP-<4uGx  
  A (9)accountability concept 经营责任概念   V416g |lBO  
  A (10)accountancy 会计职业   <a^Oj LLU  
  A (11)accountant 会计师   @T-p2#&  
  A (12)accounting 会计   OJO!FH)  
  A (13)agency cost 代理成本   HU;#XU1  
  A (14)accounting bases 会计基础   !>$4]FkV  
  A (15)accounting manual 会计手册    $_;e>*+x  
  A (16)accounting period 会计期间   rN/| (@  
  A (17)accounting policies 会计方针   ?]O7Ao  
  A (18)accounting rate of return 会计报酬率   :t("L-GPW  
  A (19)accounting reference date 会计参照日   ~I=Y{iM  
  A (20)accounting reference period 会计参照期间   '0RwO[A#1  
  A (21)accrual concept 应计概念   ,&^3Z  
  A (22)accrual expenses 应计费用   TbvtqM 0  
  A (23)acid test ration 速动比率(酸性测试比率)   [bz T& o  
  A (24)acquisition 购置   *OjKc s  
  A (25)acquisition accounting 收购会计   'lz "2@4{  
  A (26)activity based accounting 作业基础成本计算   G}d-(X  
  A (27)adjusting events 调整事项   ) c2_b  
  A (28)administrative expenses 行政管理费   B%s7bS  
  A (29)advice note 发货通知   BUZ _)  
  A (30)amortization 摊销   ,m3e?j@;r  
  A (31)analytical review 分析性检查   9xI GV!  
  A (32)annual equivalent cost 年度等量成本法   IM@tN  L  
  A (33)annual report and accounts 年度报告和报表   u.XQ&  
  A (34)appraisal cost 检验成本   9!',b>C6  
  A (35)appropriation account 盈余分配账户   oqd;6[%G  
  A (36)articles of association 公司章程细则   Z8O n%Mx{"  
  A (37)assets 资产   NpP' )m!`}  
  A (38)assets cover 资产保障   yay<GP?  
  A (39)asset value per share 每股资产价值   \nNXxTxX!  
  A (40)associated company 联营公司   pKUP2m`MW  
  A (41)attainable standard 可达标准   9A'Y4Kg<C  
=8Jfgq9E  
 A (42)attributable profit 可归属利润   eV^d6T$  
  A (43)audit 审计   jKIxdY:U  
  A (44)audit report 审计报告   N "tFP9;K  
  A (45)auditing standards 审计准则   H`hnEOyLp  
  A (46)authorized share capital 额定股本   JuR"J1MY  
  A (47)available hours 可用小时    m EG6  
  A (48)avoidable costs 可避免成本 +n0r0:z0  
  B (49)back-to-back loan 易币贷款   XN=67f$Hw  
  B (50)backflush accounting 倒退成本计算   "p&Y^]  
  B (51)bad debts 坏帐   0oZsb\  
  B (52)bad debts ratio 坏帐比率   82{&# Vc  
  B (53)bank charges 银行手续费   x&sI=5l  
  B (54)bank overdraft 银行透支   H9XvO  
  B (55)bank reconciliation 银行存款调节表   K7knK  
  B (56)bank statement 银行对账单   f"G-  
  B (57)bankruptcy 破产   Qj{8?lew  
  B (58)basis of apportionment 分摊基础   !^#jwRpeN  
  B (59)batch 批量   1@48BN8cm'  
  B (60)batch costing 分批成本计算   z /KK)u(q  
  B (61)beta factor B(市场)风险因素   $,=6[T!z+e  
  B (62)bill 账单   Qf M zF  
  B (63)bill of exchange 汇票   !l?.5Pm])  
  B (64)bill of landing 提单   C&LB r|  
  B (65)bill of materials 用料预计单   lf{e[!ML'  
  B (66)bill payable 应付票据   rEhX/(n#  
  B (67)bill receivable 应收票据   lz#GbXn.  
  B (68)bin card 存货记录卡   N[] Hc  
  B (69)bonus 红利   :o-,SrORM  
  B (70)book-keeping 薄记   C (n+SY^  
  B (71)Boston classification 波士顿分类   : JzI>/  
  B (72)breakeven chart 保本图   g6@Fp7T  
  B (73)breakeven point 保本点   \6n!3FLl  
  B (74)breaking-down time 复位时间   S1 Z2_V  
  B (75)budget 预算   $E<Esf$  
  B (76)budget center 预算中心   3`d}~v{  
  B (77)budget cost allowance 预算成本折让   'FlJpA}  
  B (78)budget manual 预算手册   s4Sd>D 7  
  B (79)budget period 预算期间   [Aj Q#;#Q  
  B (80)budgetary control 预算控制   WG*t ::NN  
  B (81)budgeted capacity 预算生产能力   `g8E1-]l  
  B (82)burden 制造费用   k Iw`P[  
  B (83)business center 经营中心   [${ QzO  
  B (84)business entity 营业个体   ,g-EW jN  
  B (85)business unit 经营单位   #/"8F O%~p  
 B (86)buy-out management 管理性购买产权   WARb"8Kg  
  B (87)by-product 副产品 +a&p$\  
  C (88)called-up share capital 催缴股本   iLP 7!j  
  C (89)capacity 生产能力   H9h@sSg  
  C (90)capacity ratios 生产能力比率   H gTUy[(  
  C (91)capital 资本   I}e 3zf>  
  C (92)capital assets pricing model资本资产计价模式   B\J^=W+`  
  C (93)capital commitment 承诺资本   yKYUsp  
  C (94)capital employed 已运用的资本   ~<<nz9}o_  
  C (95)capital expenditure 资本支出   S6}@I ,Q  
  C (96)capital expenditureauthorization 资本支出核准   U4m9e|/H;z  
  C (97)capital expenditure control 资本支出控制   ]{"Br$  
  C (98)capital expenditure proposal资本支出申请   Q9I j\HbA"  
  C (99)capital funding planning 资本基金筹集计划   3iw{SEY  
  C (100)capital gain 资本收益   }kw/W#)J  
  C (101)capital investment appraisal资本投资评估   Um1[sMc{au  
  C (102)capital maintenance 资本保全   ;\EiM;Q]  
  C (103)capital resource planning 资本资源计划   /9o!*K  
  C (104)capital surplus 资本盈余   1h6 ^>()^  
  C (105)capital turnover 资本周转率   4}_O`Uxh  
  C (106)card 记录卡   V .os  
  C (107)cash 现金   j1_ @qns{  
  C (108)cash account 现金账户   rl9. ]~  
  C (109)cash book 现金账薄   T\Uek-(  
  C (110)cash cow 金牛产品   iA8U Yd3Q  
  C (111)cash flow 现金流量   5H=ko8fZ=  
  C (112)cash discounted 现金贴现   iX0iRC6f  
  C (113)cash flow budget 现金流量预算   [V4{c@  
  C (114)cash flow statement 现金流量表   d,8mY/S>w  
  C (115)cash ledger 现金分类账   USFD y  
  C (116)cash limit 现金限额   763+uFx^  
  C (117)CCA 现时成本会计   [tMZ G%h  
  C (118)center 中心   4iW'kuK  
  C (119)changeover time 变更时间   8$(Dz]v|[&  
  C (120)chartered entity 特许经济个体   vG \a1H  
  C (121)cheque 支票   ; 7N Z<k  
  C (122)cheque register 支票登记薄   D")_;NLE1  
  C (123)coin analysis 零钱分类   }g$(+1g  
  C (124)classification 分类   ix#epuN  
  C (125)clock card 工时卡   #gm)dRKm%  
  C (126)code 代码   :4^\3~i1X  
  C (127)commitment accounting 承诺确认会计   mxb06u _  
  C (128)common cost 共同成本   .VTy[|o   
  C (129)company limited byguarantee 有限担保责任公司   _+ .\@{c  
C (130)company limited shares 股份有限公司   "t^URp3  
  C (131)competitive position 竞争能力状况   5,)Q w  
  C (132)concept 概念   F)z;Z6{t4  
  C (133)conglomerate 跨行业企业   ,39aF*r1Q  
  C (134)consistency concept 一致性概念   _fZZ_0\Q  
  C (135)consolidated accounts 合并报表   1sP dz L  
  C (136)consolidation accounting 合并会计   8k(P,o  
  C (137)consortium 财团   7}*6#KRG  
  C (138)contingency plan 应急计划   aZEn6*0B  
  C (139)contingent liabilities 或有负债   TYI7<-Mp:[  
  C (140)continuous operation 连续生产   [:^-m8QC  
  C (141)contra 抵消   0rGSH*(  
  C (142)contract cost 合同成本   #2`D`>7456  
  C (143)contract costing 合同成本计算   R\XKMF3mN3  
  C (144)contribution 贡献毛益   5OoN!TEM  
  C (145)contribution centre 贡献中心   c)@>zto#  
  C (146)contribution chart 贡献图   S1/`th  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YC_1Ks  
  C (148)contribution to salesration 贡献毛益对销售比率   jE#O>3+.  
  C (149)control 控制   RT>{*E<I  
  C (150)control account 控制帐户   V138d?Mm  
  C (151)control limits 控制限度   Mwgu93?  
  C (152)controllability concept 可控制概念   G;f/Tch  
  C (153)controllable cost 可控制成本   tgjr&G}a@0  
  C (154)conversion cost 加工成本   z&V+#Ws/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PvGDTYcKp  
  C (156)corporate appraisal 公司评估   ?BhMjsy.  
  C (157)corporate planning 公司计划   ;/j= Ny{9  
  C (158)corporate social reporting 公司社会报告   `b c;]@"  
  C (159)corporation 股份公司   K(XN-D/c  
  C (160)cost 成本   B75k^ohfj  
  C (161)cost account 成本帐户   N?X^O#[  
  C (162)cost accounting 成本会计   5MzFUv0)  
  C (163)cost accounting manual 成本手册   w&xDOyW]  
  C (164)cost accounts calendar 成本报表的日历时间   jYiv'6z  
  C (165)cost adjustment 成本调整   IF]lHB  
  C (166)cost allocation 成本分配   -48vJR*tC  
  C (167)cost apportionment 成本分摊   t<n"-Tqu  
  C (168)cost attribution 成本归属   %r4 q8-  
  C (169)cost audit 成本审计   Tr^nkD{  
  C (170)cost behaviour 成本性态   P,sjo u^  
  C (171)cost benefit analysis 成本效益分析   (|wz7 AY2  
  C (172)cost center 成本中心   ^!q?vo\j|  
  C (173)cost driver 成本动因
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