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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 ;B@-RfP  
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  1.audit   审计 N3rQ]HZiP  
  2.attestation   鉴证 lT~A~O  
  3.credibility   可信赖程度 UIi`bbJ  
  4.audit of financial statements 财务报表审计 6$6Qk !%  
  5.agreed-upon procedures 执行商定程序 .>{I S4  
  6.high levels of assurance 高水平保证 <.B^\X$  
  7.compilation 编制 YUsMq3^&  
  8.reliability 可靠性 JLH,:2  
  9.relevance 相关性 !`EhVV8u-_  
  10.professional skepticism 职业谨慎 Z@b GLS  
  11.objectivity 客观性 Jsp>v'Qvq  
  12. professional competence 专业胜任能力 5 ]v]^Y'?  
  13.Senior/CPA-in-charge 项目经理 >@c~M  
  14.audit engagement letter 业务约定书 f !aE/e\  
  15.recurring audit 连续审计 !E|k#c9  
  16.the client 委托人 , 1` -u$  
  17.change CPA 更换注册会计 f6zS_y9gn  
  18.the existing CPA 现任注册会计师 Z* L{;  
  19.the successor CPA 后任注册会计师 W;@9x1jK X  
  20.the preceding CPA前任注册会计师 j: /cJt  
  21.issue the audit report 出具审计报告 J{bNx8.&  
  22.expert 专家 -C<Ni  
  23.the board of directors 董事会 u}~%9Pi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lc2RMu  
  25.assess material misstatement risks评估重大错报风险 hXx.  
  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 BbdJR]N/!h  
  27.a general knowledge of —— 初步了解―――的情况 8  }(ul  
  28.a more knowledge of—— 进一步了解的情况 #8[iqvE  
  29.the prior year‘s working papers 以前年度工作底稿 a#o6Nv  
  30.minutes of meeting 会议纪要 /l@h[}g+d-  
  31.business risks 经营风险 [Y=X^"PF  
  32.appropriateness 适当性 ;_hL  
  33.accounting estimate 会计估计 =j{r95)|u  
  34.management representations 管理层声明 jJDY l([  
  35.going concern assumption 持续经营假设 /)E'%/"A  
  36.audit plan 审计计划 {IpIQ-@l  
  37.significant audit areas 重点审计领域 V9Gk``F<RZ  
  38.error 错误 q=40  l  
  39.fraud舞弊  ?Ok@1  
  40.modified or additional procedures 修改或追加审计程序 Z 2x%  
  41.misappropriation of assets 侵占资产 =YRN"  
  42.transactions without substance 虚假交易 I{0bs Tp;  
  43.unusual pressures 异常压力 .A2u7*h&  
  44.the suspected noncompliance 涉嫌存在违法行为 Vdz(\-}ao  
  45.materialiy 重要性 gYy9N=f+  
  46.exceed the materiality level 超过重要性水平 f8'$Mn,  
  47.approach the materiality level 接近重要性水平 @lnM%  
  48.an acceptably low level 可接受水平 ?dcR!-3  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9?_ybO~Oq  
  50.misstatements or omissions 错报或漏报 U DC>iHt  
  51.aggregate 总计 OK^0,0kS3  
  52.subsequent events 期后事项 5Si\hk:o  
  53.adjust the financial statements 调整财务报表 =!cI@TI  
  54.perform additional audit procedures 实施追加的审计程序 &RP}w%I1  
  55.audit risk 审计风险 MlM2(/ok  
  56.detection risk 检查风险 :9Vd=M6,  
  57.inappropriate audit opinion 不适当的审计意见 ef;Ta|#  
  58.material misstatement 重大的错报 0fd\R_"d.  
  59.tolerable misstatement 可容忍错报 >.-$?2  
  60.the acceptable level of detection risk 可接受的检查风险 >`@yh-'r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 VI (;8  
  62.simall business 小规模企业 K{s% h0  
  63.accounting system 会计系统 A|esVUo<3^  
  64.test of control 控制测试 ?9 8]\pI  
  65.walk-through test 穿行测试 96.z\[0VZ  
  66.communication 沟通 <?I s~[2  
  67.flow chart 流程图 gxku3<S  
  68.reperformance of internal control 重新执行 3oCw(Ff  
  69.audit evidence 审计证据 -Jtx9P  
  70.substantive procedures 实质性程序 #Rkldv'  
  71.assertions 认定 {vJ)!'Eh  
  72.esistence 存在 C;jV{sb9c  
  73.occurrence 发生 u8wZ2j4S  
  74.completeness 完整性 >Lo!8Hen  
  75.rights and obligations 权利和义务 %ycCNS  
  76.valuation and allocation 计价和分摊 VnJ-nfA  
  77.cutoff 截止 &z\]A,=T c  
  78.accuracy 准确性 -*K!JC-  
  79.classification 分类 y ;4h'y>#  
  80.inspection 检查 iZy`5  
  81.supervision of counting 监盘 f~.w2Cna  
  82.observation 观察 _0rHxh7}q  
  83.confirmation 函证 ,ZYj8^gF  
  84.computation 计算 Vd{h|=J  
  85.analytical procedures 分析程序 |@-%x.y  
  86.vouch 核对 Y,bw:v X  
  87.trace 追查 }bv0~}G4  
  88.audit sampling 审计抽样 /Jc?;@{  
  89.error 误差 J\%<.S>  
  90.expected error 预期误差 x,Cc$C~YP  
  91.population 总体 xmDX1sL**  
  92.sampling risk 抽样风险 G=8w9-Ww  
  93.non- sampling risk 非抽样风险 r]{fjw(~  
  94.sampling unit 抽样单位 #&1Y!kbdd  
  95.statistical sampling 统计抽样 !_`T8pJ`  
  96.tolerable error 可容忍误差 axY-Vj  
  97.the risk of under reliance 信赖不足风险 / -=(51}E  
  98.the risk of over reliance 信赖过度风险 4JHQ^i-aY  
  99.the risk of incorrect rejection 误拒风险 %;0w2W  
  100. the risk of incorrect acceptance 误受风险 $l&&y?()  
  101.working trial balance 试算平衡表 {I |k@  
  102.index and cross-referencing 索引和交叉索引 K;f'&9-+i,  
  103.cash receipt 现金收入 xrT_ro8  
  104.cash disbursement 现金支出 16\U'<  
  105.bank statement 银行对账单 6bg+U`&g  
  106.bank reconciliation 银行存款余额调节表 f=}Mr8W '  
  107.balance sheet date 资产负债表日 ] %*970  
  108.net realizable value 可变现净值 ^gFjm~2I  
  109.storeroom 仓库 NEO~|B*oDU  
  110.sale invoice 销售发票 SPV'0* Z  
  111.price list 价目表 r2T?LO0N{  
  112.positive confirmation request 积极式询证函 =3=KoH/'  
  113.negative confirmation request 消极式询证函 13Z6dhZu  
  114.purchase requisition 请购单 KrkZv$u,  
  115.receiving report 验收报告 %6 <Pt  
  116.gross margin 毛利 D^PsV  
  117.manufacturing overhead 制造费用 co3H=#2a  
  118.material requisition 领料单 h6x+.}}  
  119.inventory-taking 存货盘点 (Df<QC`0v  
  120.bond certificate 债券 Xh]\q)  
  121.stock certificate 股票 S'-<p<;D\B  
  122.audit report 审计报告 |?Q(4(D`*  
  123.entity 被审计单位 p _e-u-  
  124.addressee of the audit report 审计报告的收件人 ^BM/K&7^  
  125.unqualified opinion 无保留意见 e #^|NQ<'A  
  126.qualified opinion 保留意见 ~,e!t.339  
  127.disclaimer of opinion 无法表示意见 A!k}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Kc udWW]  
  A (2)absorbed overhead 已吸收制造费用 n@L!{zY  
  A (3)absorption costing 吸收成本计算 U>;itHW/  
  A (4)account 账户,报表   1|w,Z+/  
  A (5)accounting postulate 会计假设   VP4t~$"  
  A (6)accounting series release 会计公告文件   @\l> <R9V  
  A (7)accounting valuation 会计计价   5 J|;RtcR  
  A (8)account sale 承销清单 29ft!R>[  
  A (9)accountability concept 经营责任概念   i`] M2Q   
  A (10)accountancy 会计职业   ,.FTw,<  
  A (11)accountant 会计师   ,H[AC}z2X  
  A (12)accounting 会计   R~*Y@_oD  
  A (13)agency cost 代理成本   Ux icqkX  
  A (14)accounting bases 会计基础   *A\NjXJl~  
  A (15)accounting manual 会计手册   vB4cdW 2#3  
  A (16)accounting period 会计期间   ]bnxOk  
  A (17)accounting policies 会计方针   0K3FH&.%  
  A (18)accounting rate of return 会计报酬率   $fKwJFr  
  A (19)accounting reference date 会计参照日   !v;r3*#Nky  
  A (20)accounting reference period 会计参照期间   3/rvSR!  
  A (21)accrual concept 应计概念   nv$  
  A (22)accrual expenses 应计费用   &< Gq-IN  
  A (23)acid test ration 速动比率(酸性测试比率)   h/TPd]  
  A (24)acquisition 购置   c0G/irK  
  A (25)acquisition accounting 收购会计   ^/n[5@6H  
  A (26)activity based accounting 作业基础成本计算   gy =`cMS@  
  A (27)adjusting events 调整事项   .;KupQ;*  
  A (28)administrative expenses 行政管理费   wCt+{Y3T  
  A (29)advice note 发货通知   qfYb\b  
  A (30)amortization 摊销   y]jh*KD[  
  A (31)analytical review 分析性检查   .hJ8K #r  
  A (32)annual equivalent cost 年度等量成本法   _Mt:^H}Sy  
  A (33)annual report and accounts 年度报告和报表   h5F'eur  
  A (34)appraisal cost 检验成本   *VlYl"  
  A (35)appropriation account 盈余分配账户   e4)g F*  
  A (36)articles of association 公司章程细则   'c$9[|x  
  A (37)assets 资产   1UM]$$:i  
  A (38)assets cover 资产保障   *Ra")(RnDK  
  A (39)asset value per share 每股资产价值   &HXSO,@  
  A (40)associated company 联营公司   NUnP'X=J,  
  A (41)attainable standard 可达标准   3N*Shzusbt  
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 A (42)attributable profit 可归属利润   mW-@-5Wda  
  A (43)audit 审计   }\0"gM  
  A (44)audit report 审计报告   4P~<_]yf  
  A (45)auditing standards 审计准则   b<( W}$x  
  A (46)authorized share capital 额定股本   Ez$5wY^J  
  A (47)available hours 可用小时   m~U{ V9;*  
  A (48)avoidable costs 可避免成本 f<;9q?0VF  
  B (49)back-to-back loan 易币贷款   `2fuV]FW  
  B (50)backflush accounting 倒退成本计算   Ys_YjlMIbl  
  B (51)bad debts 坏帐    yY| .  
  B (52)bad debts ratio 坏帐比率   Np-D:G  
  B (53)bank charges 银行手续费   :> q?s  
  B (54)bank overdraft 银行透支   R]Yhuo9,&n  
  B (55)bank reconciliation 银行存款调节表   nDOIE)#  
  B (56)bank statement 银行对账单   ~Op1NE  
  B (57)bankruptcy 破产   ]Cz16e&=2  
  B (58)basis of apportionment 分摊基础   a 2 rv4d=  
  B (59)batch 批量   ZkIQ-;wx  
  B (60)batch costing 分批成本计算   !xc7~D@om(  
  B (61)beta factor B(市场)风险因素   @Hf }PBb  
  B (62)bill 账单   6+u'Tcb  
  B (63)bill of exchange 汇票   Ii,:+o%  
  B (64)bill of landing 提单   P&tK}Se^V  
  B (65)bill of materials 用料预计单   `/AzX *`  
  B (66)bill payable 应付票据   Na6z,TW  
  B (67)bill receivable 应收票据   *@& "MZ/M  
  B (68)bin card 存货记录卡   ^"l$p,P+  
  B (69)bonus 红利   @iRVY|t/  
  B (70)book-keeping 薄记   `SwnKg  
  B (71)Boston classification 波士顿分类   %pp+V1FH  
  B (72)breakeven chart 保本图   G'py)C5;  
  B (73)breakeven point 保本点   %KA/  
  B (74)breaking-down time 复位时间   E&+ ^H on  
  B (75)budget 预算   .;:xx~G_Q  
  B (76)budget center 预算中心   r9Z/y*q  
  B (77)budget cost allowance 预算成本折让    B~NC  
  B (78)budget manual 预算手册   ".)_kt[  
  B (79)budget period 预算期间   O%&@WrFq  
  B (80)budgetary control 预算控制   \$C 4H  
  B (81)budgeted capacity 预算生产能力   :65HMWy.  
  B (82)burden 制造费用   V"p<A  
  B (83)business center 经营中心   EDo@J2A  
  B (84)business entity 营业个体   |u{QI3 #'  
  B (85)business unit 经营单位   ]p!J]YV ]0  
 B (86)buy-out management 管理性购买产权   '/H(,TM  
  B (87)by-product 副产品 4cQ5E9  
  C (88)called-up share capital 催缴股本   QB[s8"S  
  C (89)capacity 生产能力   9^ r  
  C (90)capacity ratios 生产能力比率   88>Uu!M=f  
  C (91)capital 资本   gHx-m2N  
  C (92)capital assets pricing model资本资产计价模式   [tzSr=,Cg  
  C (93)capital commitment 承诺资本   !T*B{+|  
  C (94)capital employed 已运用的资本   ]CZLaID~  
  C (95)capital expenditure 资本支出   >D/~|`=p  
  C (96)capital expenditureauthorization 资本支出核准   dNQ Sbp  
  C (97)capital expenditure control 资本支出控制   \Wc/kY3&  
  C (98)capital expenditure proposal资本支出申请   Y*k<NeDyn  
  C (99)capital funding planning 资本基金筹集计划   17cW8\  
  C (100)capital gain 资本收益   .e"Qv*[^  
  C (101)capital investment appraisal资本投资评估   r(i)9RI+(  
  C (102)capital maintenance 资本保全   #'x?) AS  
  C (103)capital resource planning 资本资源计划   j>*SJtq7  
  C (104)capital surplus 资本盈余   nEm7&Gb  
  C (105)capital turnover 资本周转率   RC(D=6+[C  
  C (106)card 记录卡   ikhX5 &e  
  C (107)cash 现金   pYVy(]1I(3  
  C (108)cash account 现金账户   H040-Q;S'  
  C (109)cash book 现金账薄   ? ~Zrd  
  C (110)cash cow 金牛产品   !)3s <{k#  
  C (111)cash flow 现金流量   HiG/(<bs9O  
  C (112)cash discounted 现金贴现   %h"< IA S.  
  C (113)cash flow budget 现金流量预算   ]7t\%_  
  C (114)cash flow statement 现金流量表   DH9?2)aR  
  C (115)cash ledger 现金分类账   !|h2&tH  
  C (116)cash limit 现金限额   t4@g;U?o  
  C (117)CCA 现时成本会计   t4/eB<fP  
  C (118)center 中心   o'7ju~0L  
  C (119)changeover time 变更时间   mzB#O;3=  
  C (120)chartered entity 特许经济个体   )6E*Qz  
  C (121)cheque 支票   %`QsX {?,  
  C (122)cheque register 支票登记薄   )_e"N d4  
  C (123)coin analysis 零钱分类   E$tk1SVo  
  C (124)classification 分类   a{HgIQg_>R  
  C (125)clock card 工时卡   j{R|]SjW2H  
  C (126)code 代码   THgzT\_zq  
  C (127)commitment accounting 承诺确认会计   .eNwC.8i  
  C (128)common cost 共同成本   8.Ef5-m  
  C (129)company limited byguarantee 有限担保责任公司   HoE.//b  
C (130)company limited shares 股份有限公司   jL+}F/~r  
  C (131)competitive position 竞争能力状况   &NjZD4m`=  
  C (132)concept 概念   8ex:OTzn|  
  C (133)conglomerate 跨行业企业   Y"kS!!C>[  
  C (134)consistency concept 一致性概念   P .4b+9T x  
  C (135)consolidated accounts 合并报表   "!Oh#Vf  
  C (136)consolidation accounting 合并会计   Q(5:~**I  
  C (137)consortium 财团   o>;0NF| }  
  C (138)contingency plan 应急计划   bNjaCK<  
  C (139)contingent liabilities 或有负债   Zmbz-##HQ  
  C (140)continuous operation 连续生产    +wW  
  C (141)contra 抵消   DgT.Lku?  
  C (142)contract cost 合同成本   ]a!; `m$  
  C (143)contract costing 合同成本计算   dU>R<jl!$  
  C (144)contribution 贡献毛益   _K}_h\e.  
  C (145)contribution centre 贡献中心   vDeG20.?Z  
  C (146)contribution chart 贡献图   :.[5('  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JJ9e{~0 I  
  C (148)contribution to salesration 贡献毛益对销售比率   x";.gjI |g  
  C (149)control 控制   sx< + *Trl  
  C (150)control account 控制帐户   oB06{/6  
  C (151)control limits 控制限度   /W$y"!^)J1  
  C (152)controllability concept 可控制概念   \v3> Eo[  
  C (153)controllable cost 可控制成本   V@n(v\F  
  C (154)conversion cost 加工成本   - )a_ub  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Sd$]b>b4O  
  C (156)corporate appraisal 公司评估   m)|.:sj  
  C (157)corporate planning 公司计划   '"]>`=R  
  C (158)corporate social reporting 公司社会报告   PP[)h,ZL*  
  C (159)corporation 股份公司   ";?C4%L  
  C (160)cost 成本   dbT ^9: Q  
  C (161)cost account 成本帐户   )-?uX.E{  
  C (162)cost accounting 成本会计   zNr_ W[  
  C (163)cost accounting manual 成本手册   "o#)vA`  
  C (164)cost accounts calendar 成本报表的日历时间   v(@+6#&  
  C (165)cost adjustment 成本调整   -=[o{r`  
  C (166)cost allocation 成本分配   S,Wl)\  
  C (167)cost apportionment 成本分摊   hXQg=Sj  
  C (168)cost attribution 成本归属   TaQ "G  
  C (169)cost audit 成本审计   X:SzkkVl7  
  C (170)cost behaviour 成本性态   f-v ND'@  
  C (171)cost benefit analysis 成本效益分析   v`+n`DT  
  C (172)cost center 成本中心   ;TV'PJ  
  C (173)cost driver 成本动因
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