论坛风格切换切换到宽版
  • 3597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
nf+"vr}1  
y:^>(l#;  
注会《审计》英语常用词汇 ,~ia$vI}R  
It!.*wp  
] _]6&PZXk  
  1.audit   审计 1Q2k>q8  
  2.attestation   鉴证 G74a9li@  
  3.credibility   可信赖程度 0W<nE[U  
  4.audit of financial statements 财务报表审计 #4|i@0n}D  
  5.agreed-upon procedures 执行商定程序 {XVf|zM,  
  6.high levels of assurance 高水平保证 66Cj=n5  
  7.compilation 编制 BSq;R G(  
  8.reliability 可靠性 h9)]N&07b  
  9.relevance 相关性 LYxlo<f  
  10.professional skepticism 职业谨慎 ;?Y` e  
  11.objectivity 客观性 d9Ow 2KrC  
  12. professional competence 专业胜任能力 c?3F9 w#  
  13.Senior/CPA-in-charge 项目经理 \I o?ul}za  
  14.audit engagement letter 业务约定书 #k|g9`  
  15.recurring audit 连续审计 fSQ3 :o  
  16.the client 委托人 51FK~ 5  
  17.change CPA 更换注册会计 =+sIX3  
  18.the existing CPA 现任注册会计师 v#YS`];B  
  19.the successor CPA 后任注册会计师 ovBd%wJ 0  
  20.the preceding CPA前任注册会计师 s+\qie  
  21.issue the audit report 出具审计报告 *M\i4FO8  
  22.expert 专家 6jy n,GU  
  23.the board of directors 董事会 >TJKH^7n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b6E8ase:F  
  25.assess material misstatement risks评估重大错报风险 J1v0 \  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :R_#'i  
  27.a general knowledge of —— 初步了解―――的情况 GXv o't@N  
  28.a more knowledge of—— 进一步了解的情况 /{#_Um0.  
  29.the prior year‘s working papers 以前年度工作底稿 ~sU! 1  
  30.minutes of meeting 会议纪要 5yN8%_)T  
  31.business risks 经营风险 l4BO@   
  32.appropriateness 适当性 "'p+qbT8  
  33.accounting estimate 会计估计 (Q p] 0  
  34.management representations 管理层声明 s R0e&Y  
  35.going concern assumption 持续经营假设 W U4vb  
  36.audit plan 审计计划 7.1E mJ  
  37.significant audit areas 重点审计领域 NcY0pAR*  
  38.error 错误 d_?Zr`:  
  39.fraud舞弊 1 0Tg > H  
  40.modified or additional procedures 修改或追加审计程序 Xe^=(| M  
  41.misappropriation of assets 侵占资产 (P52KD[A[  
  42.transactions without substance 虚假交易 'I01F:`  
  43.unusual pressures 异常压力 2KNKdV3NK  
  44.the suspected noncompliance 涉嫌存在违法行为 :tS>D5dz(  
  45.materialiy 重要性 ~9ls~$+*  
  46.exceed the materiality level 超过重要性水平 {p_vR/ yN  
  47.approach the materiality level 接近重要性水平 :\= NH0M  
  48.an acceptably low level 可接受水平 i(cb&;Xx:A  
  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 -~GJ; Uw  
  50.misstatements or omissions 错报或漏报 f8_UI dM7  
  51.aggregate 总计 ah$7 Oudj  
  52.subsequent events 期后事项 +Gw e%p Q  
  53.adjust the financial statements 调整财务报表 %Fm;LQa ]  
  54.perform additional audit procedures 实施追加的审计程序 z o))x(  
  55.audit risk 审计风险 ]TZWFL-  
  56.detection risk 检查风险 aD3F!Sn  
  57.inappropriate audit opinion 不适当的审计意见 VNEZBy"F  
  58.material misstatement 重大的错报 qYiK bzy  
  59.tolerable misstatement 可容忍错报 ii] =C(e9  
  60.the acceptable level of detection risk 可接受的检查风险 `]I5WTt*X  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 z&J ow/  
  62.simall business 小规模企业 Mh/>qyS *2  
  63.accounting system 会计系统 YKxA2`3v%  
  64.test of control 控制测试 O0*L9C/Q  
  65.walk-through test 穿行测试 +mW$D@Pf  
  66.communication 沟通 9 8BBsjkd  
  67.flow chart 流程图 Z.OrHg1  
  68.reperformance of internal control 重新执行 W[Ew6)1T  
  69.audit evidence 审计证据 $m0x8<7nu  
  70.substantive procedures 实质性程序 xgw)`>p,W  
  71.assertions 认定 lJ1xx}k{U  
  72.esistence 存在 c]v3dHE_h  
  73.occurrence 发生 A VG`r2T  
  74.completeness 完整性 5i-;bLm  
  75.rights and obligations 权利和义务 >xMhA`l  
  76.valuation and allocation 计价和分摊 ]f @LhC1x  
  77.cutoff 截止 F?AfB[PM  
  78.accuracy 准确性 6f9<&dCK  
  79.classification 分类 8PVs!?Nne  
  80.inspection 检查 F,2#;t4  
  81.supervision of counting 监盘  KGwL09)  
  82.observation 观察 E/-Kd!|"  
  83.confirmation 函证 +dpj?  
  84.computation 计算 ){|Lh(  
  85.analytical procedures 分析程序 0aoHv  
  86.vouch 核对 mSw?iL  
  87.trace 追查 bc}OmPE  
  88.audit sampling 审计抽样 Wk#-LkI  
  89.error 误差 h_"/@6  
  90.expected error 预期误差 wmCV%g\.d:  
  91.population 总体 5 9HaTq  
  92.sampling risk 抽样风险 hg/&[/eodm  
  93.non- sampling risk 非抽样风险 BU{ V,|10a  
  94.sampling unit 抽样单位 T eTOj|  
  95.statistical sampling 统计抽样 &Zy=vk*  
  96.tolerable error 可容忍误差 "/h"Xg>q  
  97.the risk of under reliance 信赖不足风险 2j BE+k"M  
  98.the risk of over reliance 信赖过度风险 [!efQap  
  99.the risk of incorrect rejection 误拒风险 BQ)43Rr>  
  100. the risk of incorrect acceptance 误受风险 i4C b&h^  
  101.working trial balance 试算平衡表 zk~rKQ,  
  102.index and cross-referencing 索引和交叉索引 |3o@I uGt  
  103.cash receipt 现金收入 fx"+ZR  
  104.cash disbursement 现金支出 ghR]$SG  
  105.bank statement 银行对账单 m:<3d]L  
  106.bank reconciliation 银行存款余额调节表 yj9gN}+  
  107.balance sheet date 资产负债表日 n.>'&<H>9  
  108.net realizable value 可变现净值 HCy}'}d  
  109.storeroom 仓库 T mE4p  
  110.sale invoice 销售发票 <:t\P.  
  111.price list 价目表 R@aT=\u+  
  112.positive confirmation request 积极式询证函 = +\oL!^  
  113.negative confirmation request 消极式询证函 l:/V%{sx  
  114.purchase requisition 请购单 q)i(wEdUZ  
  115.receiving report 验收报告 =W^L8!BE'  
  116.gross margin 毛利 ~m&oa@*=y  
  117.manufacturing overhead 制造费用 %K,,Sl_  
  118.material requisition 领料单 I+Cmj]M s0  
  119.inventory-taking 存货盘点 'J2P3t  
  120.bond certificate 债券 Gnq~1p5^  
  121.stock certificate 股票 `W S  
  122.audit report 审计报告 Ot<!YM  
  123.entity 被审计单位 NistW+{<  
  124.addressee of the audit report 审计报告的收件人 a{.n(M  
  125.unqualified opinion 无保留意见 }#^F'%zf  
  126.qualified opinion 保留意见 f|E'eFrFk  
  127.disclaimer of opinion 无法表示意见 SkUP9  
  128.adverse opinion 否定意见
jd'R2e  
:|Ty 0>k  
A (1)ABC 作业基础成本计算   P6'I:/V  
  A (2)absorbed overhead 已吸收制造费用 \Nyxi7  
  A (3)absorption costing 吸收成本计算 _9 O'  
  A (4)account 账户,报表   I2Rp=L:z5  
  A (5)accounting postulate 会计假设   |{"7/~*[  
  A (6)accounting series release 会计公告文件   ~`f B\7M  
  A (7)accounting valuation 会计计价   cK@K\AE  
  A (8)account sale 承销清单 -*r';Mz;  
  A (9)accountability concept 经营责任概念   A+8b] t_k  
  A (10)accountancy 会计职业   *r3vTgo$  
  A (11)accountant 会计师   0~+ k  
  A (12)accounting 会计   U\6DEnII?!  
  A (13)agency cost 代理成本   H:Le^WS  
  A (14)accounting bases 会计基础   06;{2&ju<  
  A (15)accounting manual 会计手册   !IU*Ayg  
  A (16)accounting period 会计期间   4(IP  
  A (17)accounting policies 会计方针   2F{IDcJI\  
  A (18)accounting rate of return 会计报酬率   g H.^NO5\'  
  A (19)accounting reference date 会计参照日   Rw% KEUDm  
  A (20)accounting reference period 会计参照期间   gC-0je  
  A (21)accrual concept 应计概念   /Qy0vAvJ  
  A (22)accrual expenses 应计费用   C(hg"_W ou  
  A (23)acid test ration 速动比率(酸性测试比率)   A/aQpEb%  
  A (24)acquisition 购置   AG2jl/  
  A (25)acquisition accounting 收购会计   X9wi:  
  A (26)activity based accounting 作业基础成本计算   n4,J#h/  
  A (27)adjusting events 调整事项   ?sE21m?b-  
  A (28)administrative expenses 行政管理费   ,Fiiw  
  A (29)advice note 发货通知   sJ=B:3jS0  
  A (30)amortization 摊销   fOAb?:D  
  A (31)analytical review 分析性检查   nX'.'3  
  A (32)annual equivalent cost 年度等量成本法   !y.7"G*  
  A (33)annual report and accounts 年度报告和报表   r>o6}Mx$  
  A (34)appraisal cost 检验成本   6 H.Da]hk  
  A (35)appropriation account 盈余分配账户    v<W++X7z  
  A (36)articles of association 公司章程细则   `Fr$q1qae{  
  A (37)assets 资产   $_kU)<e3  
  A (38)assets cover 资产保障   _L>n!"E/  
  A (39)asset value per share 每股资产价值   s5e}X:  
  A (40)associated company 联营公司   M`'2 a  
  A (41)attainable standard 可达标准   (z{xd  
^<-SW]x  
 A (42)attributable profit 可归属利润   DK;-2K  
  A (43)audit 审计   u)-l+U.  
  A (44)audit report 审计报告   =j-{Mxb3  
  A (45)auditing standards 审计准则   .+sIjd  
  A (46)authorized share capital 额定股本   8pk">"#s  
  A (47)available hours 可用小时   /FY_LM  
  A (48)avoidable costs 可避免成本 H#K|SSqY?  
  B (49)back-to-back loan 易币贷款   |.5d^z  
  B (50)backflush accounting 倒退成本计算   `^ok5w"oi  
  B (51)bad debts 坏帐    3@*8\  
  B (52)bad debts ratio 坏帐比率   u QCS%|8C  
  B (53)bank charges 银行手续费   yFjSvm6  
  B (54)bank overdraft 银行透支   Sr IynO  
  B (55)bank reconciliation 银行存款调节表   m{|n.b  
  B (56)bank statement 银行对账单   =UN:IzT  
  B (57)bankruptcy 破产   gO%3~f!vY#  
  B (58)basis of apportionment 分摊基础   e6Y0G,K  
  B (59)batch 批量   t*#T~3p  
  B (60)batch costing 分批成本计算   qI9 BAs1~}  
  B (61)beta factor B(市场)风险因素   :O2N'vl47A  
  B (62)bill 账单   L 'y+^L|X  
  B (63)bill of exchange 汇票   gC_U7aw  
  B (64)bill of landing 提单   -[z;y73]t  
  B (65)bill of materials 用料预计单   dL>ZL1.$  
  B (66)bill payable 应付票据   A7se#"w  
  B (67)bill receivable 应收票据   $1YnQgpT  
  B (68)bin card 存货记录卡   S3w? X  
  B (69)bonus 红利   +}]xuYzo  
  B (70)book-keeping 薄记   FsjblB3?E  
  B (71)Boston classification 波士顿分类   I5{SC-7  
  B (72)breakeven chart 保本图   8}2 `^<U  
  B (73)breakeven point 保本点   o' G")o  
  B (74)breaking-down time 复位时间   HXX"B,N  
  B (75)budget 预算   c)?y3LX  
  B (76)budget center 预算中心   H|]Q;,C  
  B (77)budget cost allowance 预算成本折让   I~,*Rgv/Z  
  B (78)budget manual 预算手册   kq+L63fZ  
  B (79)budget period 预算期间   bA:abO  
  B (80)budgetary control 预算控制   5n<Efi] j  
  B (81)budgeted capacity 预算生产能力   /KkUCq2A  
  B (82)burden 制造费用   j1)w1WY0@  
  B (83)business center 经营中心   Ktoxl+I?  
  B (84)business entity 营业个体   _:J! |'  
  B (85)business unit 经营单位   JdE=!~\8  
 B (86)buy-out management 管理性购买产权   U:H*b{`TU  
  B (87)by-product 副产品 h8Gp>b  
  C (88)called-up share capital 催缴股本   W>.qGK|l  
  C (89)capacity 生产能力   I?gbu@o  
  C (90)capacity ratios 生产能力比率   z@2NAC  
  C (91)capital 资本   bLg1Dd7Q  
  C (92)capital assets pricing model资本资产计价模式   x(A .^Yz  
  C (93)capital commitment 承诺资本   &}<IR\ci  
  C (94)capital employed 已运用的资本   u7K0m! jW  
  C (95)capital expenditure 资本支出   R b'"09)$  
  C (96)capital expenditureauthorization 资本支出核准   z[th@!3  
  C (97)capital expenditure control 资本支出控制   c8h 9  
  C (98)capital expenditure proposal资本支出申请   V<b"jCXI  
  C (99)capital funding planning 资本基金筹集计划   -70Ut 4B  
  C (100)capital gain 资本收益   7+fFKZFKF  
  C (101)capital investment appraisal资本投资评估   |2Q;SaI^\  
  C (102)capital maintenance 资本保全   qSON3Iid  
  C (103)capital resource planning 资本资源计划   x@yF|8  
  C (104)capital surplus 资本盈余   I/c* ?  
  C (105)capital turnover 资本周转率   {B 34^H:  
  C (106)card 记录卡   =4G9ev 4  
  C (107)cash 现金   Vx'_fb?wap  
  C (108)cash account 现金账户   Y`%:hvy~  
  C (109)cash book 现金账薄   Q!c*2hI  
  C (110)cash cow 金牛产品   h<[o;E  
  C (111)cash flow 现金流量   H'+P7*k#M  
  C (112)cash discounted 现金贴现   J^U#dYd  
  C (113)cash flow budget 现金流量预算   > #SQDVFf  
  C (114)cash flow statement 现金流量表   HA| YLj?|g  
  C (115)cash ledger 现金分类账   >k"/:g^t  
  C (116)cash limit 现金限额   Pt E>08  
  C (117)CCA 现时成本会计   )tB mSVprl  
  C (118)center 中心   @X:P`?("^  
  C (119)changeover time 变更时间   QM OOJ A  
  C (120)chartered entity 特许经济个体   %A04'dj`zQ  
  C (121)cheque 支票   cJ&%XN  
  C (122)cheque register 支票登记薄   wT ;D<rqe`  
  C (123)coin analysis 零钱分类   ?_IRO|  
  C (124)classification 分类   1N2s[ \q$  
  C (125)clock card 工时卡   0e&Vvl4DK  
  C (126)code 代码   H'GyWG|Wx  
  C (127)commitment accounting 承诺确认会计   t68h$u  
  C (128)common cost 共同成本   $Ad 5hkz  
  C (129)company limited byguarantee 有限担保责任公司   7cH[}v`pn  
C (130)company limited shares 股份有限公司   &{99Owqg  
  C (131)competitive position 竞争能力状况   ~nw]q<7r  
  C (132)concept 概念   .Um.dXBYU  
  C (133)conglomerate 跨行业企业   .7" f~%&oP  
  C (134)consistency concept 一致性概念   z6\Y& {  
  C (135)consolidated accounts 合并报表   C,.$g>)MZK  
  C (136)consolidation accounting 合并会计   smJ%^'x  
  C (137)consortium 财团   L9(fa+$+#  
  C (138)contingency plan 应急计划   K nKV+:"  
  C (139)contingent liabilities 或有负债   .M!HVq47m  
  C (140)continuous operation 连续生产   x,pz X(  
  C (141)contra 抵消   :be BiO  
  C (142)contract cost 合同成本   zxY  
  C (143)contract costing 合同成本计算   {x  s{  
  C (144)contribution 贡献毛益   >O?5mfMK  
  C (145)contribution centre 贡献中心   ,*Jm\ u  
  C (146)contribution chart 贡献图   {'T=&`&OF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b+,u_$@B  
  C (148)contribution to salesration 贡献毛益对销售比率   d H]'&&M  
  C (149)control 控制   "*a^_tsT?i  
  C (150)control account 控制帐户   gq!| 0  
  C (151)control limits 控制限度   (bY#!16C:  
  C (152)controllability concept 可控制概念   I8rtta  
  C (153)controllable cost 可控制成本   wS9EC}s:Q  
  C (154)conversion cost 加工成本   WbB0{s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \:, dWL u  
  C (156)corporate appraisal 公司评估   L'M'I0"/  
  C (157)corporate planning 公司计划   )Z2HzjE  
  C (158)corporate social reporting 公司社会报告   n]jZ2{g+   
  C (159)corporation 股份公司   [kaj8  
  C (160)cost 成本   4vQ]7`I.f  
  C (161)cost account 成本帐户    $ac VJI?  
  C (162)cost accounting 成本会计    `C9/=  
  C (163)cost accounting manual 成本手册   PQDW Y  
  C (164)cost accounts calendar 成本报表的日历时间   0 fX  
  C (165)cost adjustment 成本调整   LNOm"D?"  
  C (166)cost allocation 成本分配   -AWL :<  
  C (167)cost apportionment 成本分摊   LR|LP)I  
  C (168)cost attribution 成本归属   : A9G>qg  
  C (169)cost audit 成本审计   hi^@969  
  C (170)cost behaviour 成本性态   NBU[>P  
  C (171)cost benefit analysis 成本效益分析   v2][gn+58  
  C (172)cost center 成本中心   5 ELKL#(  
  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