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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 >$CNR*}@  
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  1.audit   审计 =MM+(mD  
  2.attestation   鉴证 0LzS #J+  
  3.credibility   可信赖程度 DoO ;VF  
  4.audit of financial statements 财务报表审计 zPHx\z"  
  5.agreed-upon procedures 执行商定程序 {c]dz7'?  
  6.high levels of assurance 高水平保证 ,\3Cq2h  
  7.compilation 编制 G)b:UJa"  
  8.reliability 可靠性 - "2 t^ Q  
  9.relevance 相关性 FqnD"]A  
  10.professional skepticism 职业谨慎 Ge?DD,a c  
  11.objectivity 客观性 'x? |tKzd  
  12. professional competence 专业胜任能力 }uaFmXy3  
  13.Senior/CPA-in-charge 项目经理 };"_Ku4#-  
  14.audit engagement letter 业务约定书 d Efk~V\  
  15.recurring audit 连续审计 #n.v#FyNx  
  16.the client 委托人 vmOye/?k  
  17.change CPA 更换注册会计 n!X%i+|4x  
  18.the existing CPA 现任注册会计师 &,Loqr  
  19.the successor CPA 后任注册会计师 (;9fkqm%m  
  20.the preceding CPA前任注册会计师 ;"EDFH#W  
  21.issue the audit report 出具审计报告 .}+3A~  
  22.expert 专家 Q;=4']hYU  
  23.the board of directors 董事会 I~p*~mLh'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 g26_#4 P  
  25.assess material misstatement risks评估重大错报风险 7J$rA.tu  
  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 n4XkhY|  
  27.a general knowledge of —— 初步了解―――的情况 }7{( o-  
  28.a more knowledge of—— 进一步了解的情况 *M:p[.=1  
  29.the prior year‘s working papers 以前年度工作底稿 g}hNsU=$5~  
  30.minutes of meeting 会议纪要 L.K|]]u  
  31.business risks 经营风险 v1}ijls  
  32.appropriateness 适当性 (k"0/*F4_  
  33.accounting estimate 会计估计 N~`r;E  
  34.management representations 管理层声明 F/tRyq`D  
  35.going concern assumption 持续经营假设 %'=TYvB 2  
  36.audit plan 审计计划 SbMRrWy  
  37.significant audit areas 重点审计领域 3|G~_'`RLt  
  38.error 错误 "la0@/n  
  39.fraud舞弊 /Hm/%os  
  40.modified or additional procedures 修改或追加审计程序 ]0%{ IgB  
  41.misappropriation of assets 侵占资产 &A/b9GW^-  
  42.transactions without substance 虚假交易 I3x+pa^]2  
  43.unusual pressures 异常压力 3]'h(C  
  44.the suspected noncompliance 涉嫌存在违法行为 {LqYb:/C5U  
  45.materialiy 重要性 5OO XCtIKf  
  46.exceed the materiality level 超过重要性水平 lY,9bSF$  
  47.approach the materiality level 接近重要性水平 ,1<6=vL  
  48.an acceptably low level 可接受水平 3w[uc~f  
  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 3qNuv];2  
  50.misstatements or omissions 错报或漏报 #%OS=.V  
  51.aggregate 总计 z1tCSt}7f  
  52.subsequent events 期后事项 3y:),;|5  
  53.adjust the financial statements 调整财务报表 -\ew,y  
  54.perform additional audit procedures 实施追加的审计程序 km lb,P  
  55.audit risk 审计风险 _x!/40^G  
  56.detection risk 检查风险 #Ak9f-pf  
  57.inappropriate audit opinion 不适当的审计意见 |r+hj<K  
  58.material misstatement 重大的错报 e(DuJ-  
  59.tolerable misstatement 可容忍错报 "8(8]GgYx  
  60.the acceptable level of detection risk 可接受的检查风险 n36@&q+B&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P^lRJB<$Q  
  62.simall business 小规模企业 PqyR,Bcx0  
  63.accounting system 会计系统 ~e){2_J&n  
  64.test of control 控制测试 O0pXHXSAL  
  65.walk-through test 穿行测试 es+ZPX>Y  
  66.communication 沟通 f!GFRMM1  
  67.flow chart 流程图 Xo.3OER  
  68.reperformance of internal control 重新执行 { M[iYFg=  
  69.audit evidence 审计证据 ?&U~X)Q  
  70.substantive procedures 实质性程序 ^QHgc_oDm  
  71.assertions 认定 = 4'r+2[  
  72.esistence 存在 7eZwpg?K  
  73.occurrence 发生 Nlc3S+$`z  
  74.completeness 完整性 yB;K|M Xy?  
  75.rights and obligations 权利和义务 $3970ni,?O  
  76.valuation and allocation 计价和分摊 %5Elj<eHZ  
  77.cutoff 截止 "zFTPL"  
  78.accuracy 准确性 _71I9V&  
  79.classification 分类 EWVn*xl?  
  80.inspection 检查 #Wv8+&n  
  81.supervision of counting 监盘 jcxeXp|00  
  82.observation 观察 :FS~T[C;  
  83.confirmation 函证 1x+w|h  
  84.computation 计算 ?#ywUEY* i  
  85.analytical procedures 分析程序 /" &Jf}r  
  86.vouch 核对 *tDxwD7  
  87.trace 追查 2&o3OKt  
  88.audit sampling 审计抽样 }Q,BI*}*  
  89.error 误差 7~D5Gy  
  90.expected error 预期误差 v?DA>  
  91.population 总体 L N'})CI8m  
  92.sampling risk 抽样风险 ai4ro"H  
  93.non- sampling risk 非抽样风险 }:b) =fs  
  94.sampling unit 抽样单位 OF! n}.O(  
  95.statistical sampling 统计抽样 +6<g N[  
  96.tolerable error 可容忍误差 _]+ \ B  
  97.the risk of under reliance 信赖不足风险 N\hHu6  
  98.the risk of over reliance 信赖过度风险 T(+*y  
  99.the risk of incorrect rejection 误拒风险 ;,B $lgF  
  100. the risk of incorrect acceptance 误受风险 vFgnbWxG  
  101.working trial balance 试算平衡表 6ZGw 3p)  
  102.index and cross-referencing 索引和交叉索引 <Lq.J`|+  
  103.cash receipt 现金收入 ~llw_ w  
  104.cash disbursement 现金支出 FJ sg3D*@J  
  105.bank statement 银行对账单 DpL|aRdbK  
  106.bank reconciliation 银行存款余额调节表 {=y ~O  
  107.balance sheet date 资产负债表日 0'`#I  
  108.net realizable value 可变现净值 :&O6Y-/B  
  109.storeroom 仓库 re@OPiXa v  
  110.sale invoice 销售发票 P"+K'B7K3  
  111.price list 价目表 Qu|<1CrZj]  
  112.positive confirmation request 积极式询证函 tW3Nry  
  113.negative confirmation request 消极式询证函 F4&`0y:  
  114.purchase requisition 请购单 TaTw,K|/  
  115.receiving report 验收报告 Gii1|pLZ1  
  116.gross margin 毛利 3 DZ8-N S  
  117.manufacturing overhead 制造费用 MrS~u  
  118.material requisition 领料单 0"c(n0L  
  119.inventory-taking 存货盘点 nrz2f7d$  
  120.bond certificate 债券 .W0;Vhw"  
  121.stock certificate 股票 0tN/P+!|  
  122.audit report 审计报告 QPz3IK%   
  123.entity 被审计单位 {F*81q\  
  124.addressee of the audit report 审计报告的收件人 7{u1ynt   
  125.unqualified opinion 无保留意见 tWI4x3 &2  
  126.qualified opinion 保留意见 3Ett9fBd  
  127.disclaimer of opinion 无法表示意见 :c&F\Q=  
  128.adverse opinion 否定意见
:x_;-  
R94 ID@L F  
A (1)ABC 作业基础成本计算   CDRz3Hu U  
  A (2)absorbed overhead 已吸收制造费用 /q6 ^.>b  
  A (3)absorption costing 吸收成本计算 X>s'_F?  
  A (4)account 账户,报表   ?_G?SQ  
  A (5)accounting postulate 会计假设    ZG-[Gz  
  A (6)accounting series release 会计公告文件   sfEy  
  A (7)accounting valuation 会计计价   EY.Z.gMZI(  
  A (8)account sale 承销清单 ?\T):o;/  
  A (9)accountability concept 经营责任概念   <0^L L  
  A (10)accountancy 会计职业   fBt`D !Z8  
  A (11)accountant 会计师   &UoQ8&  
  A (12)accounting 会计   soB5sFt&]  
  A (13)agency cost 代理成本   +Zi@+|"BCN  
  A (14)accounting bases 会计基础   G\o *j |  
  A (15)accounting manual 会计手册   t3FfPV!P"  
  A (16)accounting period 会计期间   3Qoa ?*  
  A (17)accounting policies 会计方针   ;{Su:Ixg  
  A (18)accounting rate of return 会计报酬率   c *]6>50  
  A (19)accounting reference date 会计参照日   ;,jms~ik  
  A (20)accounting reference period 会计参照期间   a*KJjl?k  
  A (21)accrual concept 应计概念   ~z*A%vp6ER  
  A (22)accrual expenses 应计费用   =jW= Z$3q  
  A (23)acid test ration 速动比率(酸性测试比率)   5R"(4a P  
  A (24)acquisition 购置   gye'_AR?k  
  A (25)acquisition accounting 收购会计   9A9yZlt  
  A (26)activity based accounting 作业基础成本计算   6 2#dSd}HG  
  A (27)adjusting events 调整事项   C\C*' l6d  
  A (28)administrative expenses 行政管理费   jM|-(Es. )  
  A (29)advice note 发货通知   %oN5jt  
  A (30)amortization 摊销   "ll TVB  
  A (31)analytical review 分析性检查   aYPD4yX"/  
  A (32)annual equivalent cost 年度等量成本法   Oxhc!9F  
  A (33)annual report and accounts 年度报告和报表   94x RKQ}  
  A (34)appraisal cost 检验成本   ^# gR"\F`d  
  A (35)appropriation account 盈余分配账户   *^ -~J/  
  A (36)articles of association 公司章程细则   I^yInrRh5  
  A (37)assets 资产   IA?v[xu  
  A (38)assets cover 资产保障   _^"0"<,  
  A (39)asset value per share 每股资产价值   S2EeC&-AR  
  A (40)associated company 联营公司   x5)YZ~5  
  A (41)attainable standard 可达标准   )M(-EDL>Qk  
u'Ua ++a\  
 A (42)attributable profit 可归属利润   8 ,<F102(  
  A (43)audit 审计   ()I';o  
  A (44)audit report 审计报告   A +J&(7N  
  A (45)auditing standards 审计准则   0]^ke:(#  
  A (46)authorized share capital 额定股本   6 P6Pl&  
  A (47)available hours 可用小时   is [ p7-  
  A (48)avoidable costs 可避免成本 982n G-"  
  B (49)back-to-back loan 易币贷款   2W 9N-t2 1  
  B (50)backflush accounting 倒退成本计算   xxC2F:Q?U  
  B (51)bad debts 坏帐   h TY7`m">  
  B (52)bad debts ratio 坏帐比率   Y< drRK!  
  B (53)bank charges 银行手续费   Rr/sxR|0_  
  B (54)bank overdraft 银行透支   )kiC/Y}k  
  B (55)bank reconciliation 银行存款调节表   mU3 @|a/@0  
  B (56)bank statement 银行对账单   j)neVPf%v  
  B (57)bankruptcy 破产   :#=XT9  
  B (58)basis of apportionment 分摊基础   o?l9$"\sqb  
  B (59)batch 批量   }Kc03Ue`%e  
  B (60)batch costing 分批成本计算   mUW4d3tE  
  B (61)beta factor B(市场)风险因素   JVgV,4 1  
  B (62)bill 账单   0qU Bt9rA  
  B (63)bill of exchange 汇票   +Tug.[A  
  B (64)bill of landing 提单   Y &"rf   
  B (65)bill of materials 用料预计单   Xitsb f=Gg  
  B (66)bill payable 应付票据   G`1FD  
  B (67)bill receivable 应收票据   Y^~Dr|5%  
  B (68)bin card 存货记录卡   cK(S{|F  
  B (69)bonus 红利   o> i`Jq&  
  B (70)book-keeping 薄记   6!GO{2d"  
  B (71)Boston classification 波士顿分类   hLf<-NM  
  B (72)breakeven chart 保本图   a J&)-g e  
  B (73)breakeven point 保本点   3"ii_#1  
  B (74)breaking-down time 复位时间   ui\yY3?  
  B (75)budget 预算   |wFfVDp  
  B (76)budget center 预算中心   `"* ]C  
  B (77)budget cost allowance 预算成本折让   "}(g3Iy  
  B (78)budget manual 预算手册   (dh{Gk4=+  
  B (79)budget period 预算期间   .+ w#n<  
  B (80)budgetary control 预算控制   eJ3w}"?9s  
  B (81)budgeted capacity 预算生产能力   1\'zq;I~  
  B (82)burden 制造费用   9n rH 6]  
  B (83)business center 经营中心   A=S_5y  
  B (84)business entity 营业个体   ]a} K%D)H  
  B (85)business unit 经营单位   hkhk,bhI  
 B (86)buy-out management 管理性购买产权   mDT"%I"4j  
  B (87)by-product 副产品  *Fe  
  C (88)called-up share capital 催缴股本   W"a%IO%'  
  C (89)capacity 生产能力   18xT2f  
  C (90)capacity ratios 生产能力比率   ^mA^7jB  
  C (91)capital 资本    ta\CZp  
  C (92)capital assets pricing model资本资产计价模式   V"T48~Ue  
  C (93)capital commitment 承诺资本   MvLmEmKb}\  
  C (94)capital employed 已运用的资本   d/fg  
  C (95)capital expenditure 资本支出   cn~M: LW23  
  C (96)capital expenditureauthorization 资本支出核准   Tz Jp3  
  C (97)capital expenditure control 资本支出控制   vCB0 x:/  
  C (98)capital expenditure proposal资本支出申请   >*A"tk#oR  
  C (99)capital funding planning 资本基金筹集计划   5A~lu4-q  
  C (100)capital gain 资本收益   cR0O J'w  
  C (101)capital investment appraisal资本投资评估   l,pI~A`w_  
  C (102)capital maintenance 资本保全   mjwh40x.o  
  C (103)capital resource planning 资本资源计划   6/Pw'4H9$  
  C (104)capital surplus 资本盈余   #:y h2y7a%  
  C (105)capital turnover 资本周转率   N^{"k,vB-  
  C (106)card 记录卡   X{j`H\'L  
  C (107)cash 现金   ?IWLH-fkP  
  C (108)cash account 现金账户   PSM~10l,  
  C (109)cash book 现金账薄   (")IU{>c6  
  C (110)cash cow 金牛产品   <ETR6r  
  C (111)cash flow 现金流量   t3dvHU&Z:  
  C (112)cash discounted 现金贴现   =68CR[H  
  C (113)cash flow budget 现金流量预算   NR* s7>  
  C (114)cash flow statement 现金流量表   k{?Pgf27  
  C (115)cash ledger 现金分类账   M :4N'#`  
  C (116)cash limit 现金限额   0KQDw  
  C (117)CCA 现时成本会计   t ocZO   
  C (118)center 中心   sSM^net0  
  C (119)changeover time 变更时间   QR+{Yp  
  C (120)chartered entity 特许经济个体   91 ]"D;NN  
  C (121)cheque 支票   U49#?^?  
  C (122)cheque register 支票登记薄   _qZ?|;o^  
  C (123)coin analysis 零钱分类   ws tH&^  
  C (124)classification 分类   VhWF(*  
  C (125)clock card 工时卡   )9.i'{{ 0  
  C (126)code 代码    t dl Y  
  C (127)commitment accounting 承诺确认会计   ]Ywj@-*q  
  C (128)common cost 共同成本   U',9t  
  C (129)company limited byguarantee 有限担保责任公司   J (%J g  
C (130)company limited shares 股份有限公司   LZ97nvK  
  C (131)competitive position 竞争能力状况   m kR1iY  
  C (132)concept 概念   <K$X>&Ts  
  C (133)conglomerate 跨行业企业   H R/"Nwr  
  C (134)consistency concept 一致性概念   bR6g^Yf  
  C (135)consolidated accounts 合并报表   mr`Lxy9e  
  C (136)consolidation accounting 合并会计   3kl<~O|Fs  
  C (137)consortium 财团   Bbb_}y|CA  
  C (138)contingency plan 应急计划   [%8t~zg  
  C (139)contingent liabilities 或有负债   Hq[vh7Lux  
  C (140)continuous operation 连续生产   A 11w{`EM  
  C (141)contra 抵消   ?\ qfuA9.  
  C (142)contract cost 合同成本   ugZ-*e7  
  C (143)contract costing 合同成本计算   DQ<{FN  
  C (144)contribution 贡献毛益   &m>yY{ be  
  C (145)contribution centre 贡献中心   4z_>CiA  
  C (146)contribution chart 贡献图   |\1!*Qp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RY>BP[h  
  C (148)contribution to salesration 贡献毛益对销售比率   A@-A_=a,  
  C (149)control 控制   (d L;A0L  
  C (150)control account 控制帐户   ]w3-No  
  C (151)control limits 控制限度    KKfC^g  
  C (152)controllability concept 可控制概念   =` 8 %qh  
  C (153)controllable cost 可控制成本   $*%ipD}f  
  C (154)conversion cost 加工成本   M!{;:m28X!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C&&*6E 5  
  C (156)corporate appraisal 公司评估   3Ishe"  
  C (157)corporate planning 公司计划   HG1)q\Xd  
  C (158)corporate social reporting 公司社会报告   DE{tpN  
  C (159)corporation 股份公司   muAI$IRR   
  C (160)cost 成本   :V(+]<  
  C (161)cost account 成本帐户   ,9(=Iu-?1  
  C (162)cost accounting 成本会计   y?ps+ce93  
  C (163)cost accounting manual 成本手册   F~Nm Lm  
  C (164)cost accounts calendar 成本报表的日历时间   }`O_  
  C (165)cost adjustment 成本调整   nX@lR~g%F  
  C (166)cost allocation 成本分配   c k$ > yk  
  C (167)cost apportionment 成本分摊   {Hv/|.),hu  
  C (168)cost attribution 成本归属   DrG9Kky{  
  C (169)cost audit 成本审计   *u2pk>y)  
  C (170)cost behaviour 成本性态   ;3nR_6\  
  C (171)cost benefit analysis 成本效益分析   igoXMsifT+  
  C (172)cost center 成本中心   ;"*\R5 a  
  C (173)cost driver 成本动因
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