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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 }VXZM7@u  
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  1.audit   审计 Fpf-Fa-K\b  
  2.attestation   鉴证 $iAd)2LT  
  3.credibility   可信赖程度 /c -%+Xd  
  4.audit of financial statements 财务报表审计 5_Opx=  
  5.agreed-upon procedures 执行商定程序 O2> W#7  
  6.high levels of assurance 高水平保证 3r,^is  
  7.compilation 编制 7 `& NB]  
  8.reliability 可靠性 t_ZWd#x+;  
  9.relevance 相关性 A**PGy.Ni  
  10.professional skepticism 职业谨慎 +%RB&:K7,  
  11.objectivity 客观性 Q?TXM1Bp  
  12. professional competence 专业胜任能力 >>HC|  
  13.Senior/CPA-in-charge 项目经理 Nc[V kJ]  
  14.audit engagement letter 业务约定书 y5lhmbl: e  
  15.recurring audit 连续审计 j+>&~  
  16.the client 委托人 AwO'%+Bv  
  17.change CPA 更换注册会计 1q;r4$n  
  18.the existing CPA 现任注册会计师 B#;0{  
  19.the successor CPA 后任注册会计师 i$W=5B>SO  
  20.the preceding CPA前任注册会计师 9$:+5f,%a  
  21.issue the audit report 出具审计报告 piKR*|F  
  22.expert 专家 :\8&Th}Se  
  23.the board of directors 董事会 xSoXf0zq:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j*}2AI  
  25.assess material misstatement risks评估重大错报风险 ZpQ8KY$ 5  
  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 aXO|% qX  
  27.a general knowledge of —— 初步了解―――的情况 Sk&l8"  
  28.a more knowledge of—— 进一步了解的情况 /N82h`\n  
  29.the prior year‘s working papers 以前年度工作底稿 maTZNzy  
  30.minutes of meeting 会议纪要 u9R:2ah&K  
  31.business risks 经营风险 8 |iMD1  
  32.appropriateness 适当性 O/2Jz  
  33.accounting estimate 会计估计 T hLR<\  
  34.management representations 管理层声明 1(12`3  
  35.going concern assumption 持续经营假设 )!(etB=`y  
  36.audit plan 审计计划 jW!)5(B[A  
  37.significant audit areas 重点审计领域 j >t*k!db  
  38.error 错误 i(@<KH  
  39.fraud舞弊 R~&i8n.  
  40.modified or additional procedures 修改或追加审计程序 9F"Q2^l'  
  41.misappropriation of assets 侵占资产 <FFaaGiE>  
  42.transactions without substance 虚假交易 SR\F2@u  
  43.unusual pressures 异常压力 [e+$jsPl  
  44.the suspected noncompliance 涉嫌存在违法行为 y?s8UEC  
  45.materialiy 重要性 Ghpk0ia%d  
  46.exceed the materiality level 超过重要性水平 GBsM? A:  
  47.approach the materiality level 接近重要性水平 +O,h<* y  
  48.an acceptably low level 可接受水平 %[C-KQH  
  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 ] /{987  
  50.misstatements or omissions 错报或漏报 hu+% X.F4  
  51.aggregate 总计 pe1_E KU  
  52.subsequent events 期后事项 P?P))UB5  
  53.adjust the financial statements 调整财务报表 [5Dg%?x  
  54.perform additional audit procedures 实施追加的审计程序 {b6g!sE  
  55.audit risk 审计风险 !p~K;p,  
  56.detection risk 检查风险 hMiuv_EO!  
  57.inappropriate audit opinion 不适当的审计意见 .xp|w^  
  58.material misstatement 重大的错报 E@F:U*A6%  
  59.tolerable misstatement 可容忍错报 2i3& 3oz]O  
  60.the acceptable level of detection risk 可接受的检查风险 Ut xe  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 z.7'yJIP#  
  62.simall business 小规模企业 h8MkfHH7{  
  63.accounting system 会计系统 [d_sd  
  64.test of control 控制测试 wzRIvm{  
  65.walk-through test 穿行测试 XiB]I5(hcc  
  66.communication 沟通 SAEV  "  
  67.flow chart 流程图 SLze) ?.  
  68.reperformance of internal control 重新执行 HKdR?HM1  
  69.audit evidence 审计证据 ]'/ZSy,  
  70.substantive procedures 实质性程序 D< 4!7*9%  
  71.assertions 认定 f1RfN iW.  
  72.esistence 存在 5vso%}c  
  73.occurrence 发生 zjrr*iw  
  74.completeness 完整性 <C'S#5,2  
  75.rights and obligations 权利和义务 -^JGa{9*  
  76.valuation and allocation 计价和分摊 ^{W#ut>IN  
  77.cutoff 截止 Q b|.;_  
  78.accuracy 准确性 $Di2B A4Di  
  79.classification 分类 *ppb 4R;CW  
  80.inspection 检查 y=jTS  
  81.supervision of counting 监盘 m9Uoq[1  
  82.observation 观察 j8G>0f)  
  83.confirmation 函证 '*KP{"3\  
  84.computation 计算 `f2m5qTP%  
  85.analytical procedures 分析程序 CKTD27})  
  86.vouch 核对 \JLiA>@ @  
  87.trace 追查 0P_Y6w+  
  88.audit sampling 审计抽样 pw7_j;}l  
  89.error 误差 !\NKu1ta  
  90.expected error 预期误差 @Yq!   
  91.population 总体 2rw<]Ce  
  92.sampling risk 抽样风险 swDSV1alMB  
  93.non- sampling risk 非抽样风险 +(3PY  e\  
  94.sampling unit 抽样单位 )pVxp]EI  
  95.statistical sampling 统计抽样 DT=!  
  96.tolerable error 可容忍误差 IP1|$b}sq  
  97.the risk of under reliance 信赖不足风险 o^Y'e+T"  
  98.the risk of over reliance 信赖过度风险 rr[9sk`^H  
  99.the risk of incorrect rejection 误拒风险 !HXdUAKu  
  100. the risk of incorrect acceptance 误受风险 JHf}LZu  
  101.working trial balance 试算平衡表 )W@H  
  102.index and cross-referencing 索引和交叉索引 y^C; ?B<  
  103.cash receipt 现金收入 Oed&B  
  104.cash disbursement 现金支出 aNW&ib  
  105.bank statement 银行对账单 uREc9z `Q'  
  106.bank reconciliation 银行存款余额调节表 |yI?}zyR  
  107.balance sheet date 资产负债表日 A&5$eGe9  
  108.net realizable value 可变现净值 >NwrJSx  
  109.storeroom 仓库 ``kKi3TWJ  
  110.sale invoice 销售发票 r,6~?hG]  
  111.price list 价目表 Jz#ZDZkm  
  112.positive confirmation request 积极式询证函 aAko-,URC  
  113.negative confirmation request 消极式询证函 zYOPE 6E  
  114.purchase requisition 请购单 <MN+2^ed&  
  115.receiving report 验收报告 U[S;5xeF.j  
  116.gross margin 毛利 $ gZ|=(y&r  
  117.manufacturing overhead 制造费用 kmW!0hm;e  
  118.material requisition 领料单 [,5clR=F  
  119.inventory-taking 存货盘点 D0QXvrf  
  120.bond certificate 债券 r _r$nl  
  121.stock certificate 股票 /$rS0@p  
  122.audit report 审计报告 xuelo0h,  
  123.entity 被审计单位 U2ANu|  
  124.addressee of the audit report 审计报告的收件人 =]E1T8|  
  125.unqualified opinion 无保留意见 d*3R0Q|#{  
  126.qualified opinion 保留意见 _@jKFDPL  
  127.disclaimer of opinion 无法表示意见 :B- ,*@EU  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @F7QQs3  
  A (2)absorbed overhead 已吸收制造费用 j7-#">Y L  
  A (3)absorption costing 吸收成本计算 *OF7 {^~&  
  A (4)account 账户,报表   zMrZ[AU  
  A (5)accounting postulate 会计假设   qrX6FI  
  A (6)accounting series release 会计公告文件   WaMn [/{  
  A (7)accounting valuation 会计计价   ijhMJ?3  
  A (8)account sale 承销清单 ((dG<  
  A (9)accountability concept 经营责任概念   &P ;6P4x  
  A (10)accountancy 会计职业   udc9 $ uO  
  A (11)accountant 会计师   Q)a*bPz  
  A (12)accounting 会计   <{-DYRiN  
  A (13)agency cost 代理成本   n? s4"N6  
  A (14)accounting bases 会计基础   hG us!p"lw  
  A (15)accounting manual 会计手册   T  |j^  
  A (16)accounting period 会计期间   1<R \V  
  A (17)accounting policies 会计方针   ;pB?8Z  
  A (18)accounting rate of return 会计报酬率   5WZLB =  
  A (19)accounting reference date 会计参照日   5 ?vIkf  
  A (20)accounting reference period 会计参照期间   R1q04Zj{2  
  A (21)accrual concept 应计概念   _ve7Is`/  
  A (22)accrual expenses 应计费用   mI`dZ3h  
  A (23)acid test ration 速动比率(酸性测试比率)   F37,u|  
  A (24)acquisition 购置   E 0oJ|My  
  A (25)acquisition accounting 收购会计   qbAoab53  
  A (26)activity based accounting 作业基础成本计算   b`:Eo+p   
  A (27)adjusting events 调整事项   f CVSVn"o  
  A (28)administrative expenses 行政管理费   Vk_L*lcN  
  A (29)advice note 发货通知   d#z67Nl6  
  A (30)amortization 摊销   cL WM]\Y  
  A (31)analytical review 分析性检查   Z=H f OC  
  A (32)annual equivalent cost 年度等量成本法   aVtwpkgZ  
  A (33)annual report and accounts 年度报告和报表   OQsH,'  
  A (34)appraisal cost 检验成本   yz+r @I5  
  A (35)appropriation account 盈余分配账户   WD)[Ac[  
  A (36)articles of association 公司章程细则   \dc`}}Lc  
  A (37)assets 资产   ?4~lA L1  
  A (38)assets cover 资产保障   vMI\$E &  
  A (39)asset value per share 每股资产价值   P 2Eyqd8  
  A (40)associated company 联营公司   n+i}>3'A  
  A (41)attainable standard 可达标准   Q%>,5(_V]  
W4|;JmT.r  
 A (42)attributable profit 可归属利润   qzyQ2a_p  
  A (43)audit 审计   QTyl=z7  
  A (44)audit report 审计报告   Je*gMq:D  
  A (45)auditing standards 审计准则   WMC6 dD_6e  
  A (46)authorized share capital 额定股本   (HJ60Hj  
  A (47)available hours 可用小时   IWQ8e$N  
  A (48)avoidable costs 可避免成本 kR_[p._  
  B (49)back-to-back loan 易币贷款   ~p 1y+  
  B (50)backflush accounting 倒退成本计算   N!va12  
  B (51)bad debts 坏帐   @F1pu3E  
  B (52)bad debts ratio 坏帐比率   @rdC/=Y[  
  B (53)bank charges 银行手续费   :dj@i6  
  B (54)bank overdraft 银行透支   PQs9@]w[  
  B (55)bank reconciliation 银行存款调节表   f Gfv{4R  
  B (56)bank statement 银行对账单   L@ay4,e.bz  
  B (57)bankruptcy 破产   "h#=ctCx"  
  B (58)basis of apportionment 分摊基础   b13>>'BMB  
  B (59)batch 批量   `<Ftn  
  B (60)batch costing 分批成本计算   >ylVES/V  
  B (61)beta factor B(市场)风险因素   9PBmBP ~  
  B (62)bill 账单   1hN! 2Y:  
  B (63)bill of exchange 汇票   f ;Dz(~ hw  
  B (64)bill of landing 提单   2,fB$5+  
  B (65)bill of materials 用料预计单   n#R!`*[  
  B (66)bill payable 应付票据   $pKS['J0  
  B (67)bill receivable 应收票据   !`WuLhB`  
  B (68)bin card 存货记录卡   f0uiNy(r$  
  B (69)bonus 红利   Z~R i%XG  
  B (70)book-keeping 薄记   Nf~< xK  
  B (71)Boston classification 波士顿分类    e?7paJ  
  B (72)breakeven chart 保本图   $OO[C={v[  
  B (73)breakeven point 保本点   c2U>89LlZ  
  B (74)breaking-down time 复位时间   r3-3*_  
  B (75)budget 预算   F,bl>;{[{  
  B (76)budget center 预算中心   'K!kJ9oqe  
  B (77)budget cost allowance 预算成本折让   wVVe L$28  
  B (78)budget manual 预算手册   ~:@H6Ke[  
  B (79)budget period 预算期间   j{PX ~/  
  B (80)budgetary control 预算控制   Uwp +w  
  B (81)budgeted capacity 预算生产能力   wfdFGoy(  
  B (82)burden 制造费用   pA2U+Q@  
  B (83)business center 经营中心   |bk*Lgkzw  
  B (84)business entity 营业个体   f.= E.%  
  B (85)business unit 经营单位   ZUu^==a  
 B (86)buy-out management 管理性购买产权   d.Z]R&X08  
  B (87)by-product 副产品 zxh"@j$?  
  C (88)called-up share capital 催缴股本   EI;\of2,  
  C (89)capacity 生产能力   V#~. Jg7  
  C (90)capacity ratios 生产能力比率   bm4W,  
  C (91)capital 资本   kpdFb7>|  
  C (92)capital assets pricing model资本资产计价模式   {G}HZv%S U  
  C (93)capital commitment 承诺资本   ~JXHBX  
  C (94)capital employed 已运用的资本   aPC!M4#  
  C (95)capital expenditure 资本支出   ? Z=v&d[o)  
  C (96)capital expenditureauthorization 资本支出核准   u! i5Q  
  C (97)capital expenditure control 资本支出控制   'GFzI:Xr  
  C (98)capital expenditure proposal资本支出申请   AUC< m.  
  C (99)capital funding planning 资本基金筹集计划   gY9"!IVe+  
  C (100)capital gain 资本收益   e-VL U;  
  C (101)capital investment appraisal资本投资评估   "|.(yN  
  C (102)capital maintenance 资本保全   I?K0b s+6  
  C (103)capital resource planning 资本资源计划   ueR42J%s  
  C (104)capital surplus 资本盈余    xYT.J 6  
  C (105)capital turnover 资本周转率   _a&|,ajy >  
  C (106)card 记录卡   2]+.8G7D%  
  C (107)cash 现金   TI>yi ^}  
  C (108)cash account 现金账户   D}T, z  
  C (109)cash book 现金账薄   /Uc*7Y5j  
  C (110)cash cow 金牛产品   pd#/;LT  
  C (111)cash flow 现金流量   Al|7Y/  
  C (112)cash discounted 现金贴现   #*!$!c{  
  C (113)cash flow budget 现金流量预算   ! Cl/=0$[L  
  C (114)cash flow statement 现金流量表   FT~^$)8=  
  C (115)cash ledger 现金分类账   e@OA>  
  C (116)cash limit 现金限额   zqh{=&Tjx  
  C (117)CCA 现时成本会计   qj&)w9RLJE  
  C (118)center 中心   i.sq ^]j  
  C (119)changeover time 变更时间   9QMn%8=j  
  C (120)chartered entity 特许经济个体   :j ~5(K"  
  C (121)cheque 支票   akQH+j  
  C (122)cheque register 支票登记薄   x/=j$oA  
  C (123)coin analysis 零钱分类   !)O$Q}'\  
  C (124)classification 分类   9HX+sB M  
  C (125)clock card 工时卡   rHlF& ET  
  C (126)code 代码   ?_aR-[XRg  
  C (127)commitment accounting 承诺确认会计   mB{{o}'<u  
  C (128)common cost 共同成本   vgj^-  
  C (129)company limited byguarantee 有限担保责任公司   D.(G9H  
C (130)company limited shares 股份有限公司   >K :"[?  
  C (131)competitive position 竞争能力状况   ~-5@- V  
  C (132)concept 概念   Jdn*?hc+  
  C (133)conglomerate 跨行业企业   yf)`jPM1<  
  C (134)consistency concept 一致性概念   $]kg_l)  
  C (135)consolidated accounts 合并报表   s3{s.55{m  
  C (136)consolidation accounting 合并会计    3Mx@  
  C (137)consortium 财团   QIK73^  
  C (138)contingency plan 应急计划   \w^QHX1+  
  C (139)contingent liabilities 或有负债   6>:~?gs  
  C (140)continuous operation 连续生产   n#Roz5/U  
  C (141)contra 抵消   X:lPWz!7{  
  C (142)contract cost 合同成本   C8EC?fSQ  
  C (143)contract costing 合同成本计算   f_ztnRw  
  C (144)contribution 贡献毛益   ,SF.@^o@a  
  C (145)contribution centre 贡献中心   1>w^ q`P  
  C (146)contribution chart 贡献图   b`W*vduf  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   L\NZDkd  
  C (148)contribution to salesration 贡献毛益对销售比率   Jv <$AI  
  C (149)control 控制   Jwd&[ O  
  C (150)control account 控制帐户   </gp3WQ.  
  C (151)control limits 控制限度   ulf/C%t,R  
  C (152)controllability concept 可控制概念   >&QH{!(  
  C (153)controllable cost 可控制成本   87KrSZ  
  C (154)conversion cost 加工成本   4|N\Q=,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GQ2PmnV +  
  C (156)corporate appraisal 公司评估   W@,p9=425  
  C (157)corporate planning 公司计划   1G%PXrEj8  
  C (158)corporate social reporting 公司社会报告   cTd;p>:>m  
  C (159)corporation 股份公司   vt@Us\fI  
  C (160)cost 成本   RX5.bVp eE  
  C (161)cost account 成本帐户   i1I>RK  
  C (162)cost accounting 成本会计   ShJK&70O  
  C (163)cost accounting manual 成本手册    }m%?&c  
  C (164)cost accounts calendar 成本报表的日历时间   lVdT^"~3  
  C (165)cost adjustment 成本调整   IzdTXc f   
  C (166)cost allocation 成本分配   }b +QYSt  
  C (167)cost apportionment 成本分摊   K3:|Tc(  
  C (168)cost attribution 成本归属   pXh~#o6 V  
  C (169)cost audit 成本审计   neh;`7~5@K  
  C (170)cost behaviour 成本性态   +'/}[1q1/T  
  C (171)cost benefit analysis 成本效益分析   pP* ~ =?  
  C (172)cost center 成本中心   P%sO(_PuT  
  C (173)cost driver 成本动因
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