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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 ,Y &Q,  
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  1.audit   审计 L a0H  
  2.attestation   鉴证 wgkh} b   
  3.credibility   可信赖程度 v;?t=}NwF  
  4.audit of financial statements 财务报表审计 bveNd0hN  
  5.agreed-upon procedures 执行商定程序 S%mN6b~{  
  6.high levels of assurance 高水平保证 dH&N<  
  7.compilation 编制 U/D\N0  
  8.reliability 可靠性 >6r&VZu*n  
  9.relevance 相关性 D GOc!  
  10.professional skepticism 职业谨慎 ^0~?3t5  
  11.objectivity 客观性 :*A6Ba  
  12. professional competence 专业胜任能力 nDui9C  
  13.Senior/CPA-in-charge 项目经理 *2=:(OK  
  14.audit engagement letter 业务约定书 r}D`15IHJ  
  15.recurring audit 连续审计 ]Ol@^$8}  
  16.the client 委托人 9t7_7{Q+;  
  17.change CPA 更换注册会计 &P[eA u  
  18.the existing CPA 现任注册会计师 G)5%f\&  
  19.the successor CPA 后任注册会计师 Eq~&d.j  
  20.the preceding CPA前任注册会计师 )h2wwq0]  
  21.issue the audit report 出具审计报告 p`33`25  
  22.expert 专家 K s8S^77  
  23.the board of directors 董事会 S[X bb=n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~iEH?J%i1r  
  25.assess material misstatement risks评估重大错报风险 _2}i8q:  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @xSS`&b  
  27.a general knowledge of —— 初步了解―――的情况 C1r]kF  
  28.a more knowledge of—— 进一步了解的情况 (`!?p ^>A  
  29.the prior year‘s working papers 以前年度工作底稿  p&:R SO  
  30.minutes of meeting 会议纪要 !;zacw  
  31.business risks 经营风险 nCGLuZn  
  32.appropriateness 适当性 BU<A+Pe>  
  33.accounting estimate 会计估计 .QRQvtd.  
  34.management representations 管理层声明 ZfL\3Mn  
  35.going concern assumption 持续经营假设 ^|>vK,q$I  
  36.audit plan 审计计划 f{^C+t{r  
  37.significant audit areas 重点审计领域 gqyQ Zew  
  38.error 错误 xh_6@}D2J  
  39.fraud舞弊 +\\,FO_  
  40.modified or additional procedures 修改或追加审计程序 `<b 3e(A  
  41.misappropriation of assets 侵占资产 cDm_QYQ  
  42.transactions without substance 虚假交易 I$9 t^82j  
  43.unusual pressures 异常压力 )z2Tm4>iql  
  44.the suspected noncompliance 涉嫌存在违法行为 ) i.p[  
  45.materialiy 重要性 %]r@vjeyd  
  46.exceed the materiality level 超过重要性水平 EAj2uV  
  47.approach the materiality level 接近重要性水平 6b6}HO  
  48.an acceptably low level 可接受水平 7W5FHZd'  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 najd~%?Rs  
  50.misstatements or omissions 错报或漏报 m` I6gnLj  
  51.aggregate 总计 J+Q ;'J  
  52.subsequent events 期后事项 ^r}^-  
  53.adjust the financial statements 调整财务报表 Z +(V'e;  
  54.perform additional audit procedures 实施追加的审计程序 W*}q;ub;  
  55.audit risk 审计风险 tm#T8iF  
  56.detection risk 检查风险 C8-4 m68"  
  57.inappropriate audit opinion 不适当的审计意见 'fy1'^VPAV  
  58.material misstatement 重大的错报 k .KN9=o  
  59.tolerable misstatement 可容忍错报 4g$mz :vo  
  60.the acceptable level of detection risk 可接受的检查风险 azS"*#r6}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `5=0f}E  
  62.simall business 小规模企业 RUlM""@b  
  63.accounting system 会计系统 |A 8xy#  
  64.test of control 控制测试 -KCm#!  
  65.walk-through test 穿行测试 FC.y%P,  
  66.communication 沟通 dAm( uJ  
  67.flow chart 流程图 tceQn ^|<  
  68.reperformance of internal control 重新执行 ^ :6v- Yx  
  69.audit evidence 审计证据 ,l.O @  
  70.substantive procedures 实质性程序 n;xtUw6 \  
  71.assertions 认定 Jc-0.^]E}  
  72.esistence 存在 Tsf Ood   
  73.occurrence 发生 esLPJx  
  74.completeness 完整性 :G9.}VrU  
  75.rights and obligations 权利和义务 [ 3]!*Cd  
  76.valuation and allocation 计价和分摊 M})2y+  
  77.cutoff 截止 &t5pJ`$(Cy  
  78.accuracy 准确性 t(\d;ybyx  
  79.classification 分类 |9?67-  
  80.inspection 检查 rgRh ySud  
  81.supervision of counting 监盘 Hhx<k{B@7  
  82.observation 观察 PHyS^J`  
  83.confirmation 函证 z<m,Xj4w  
  84.computation 计算 `Ft.Rwj2:m  
  85.analytical procedures 分析程序 lJ62[2=V  
  86.vouch 核对 13'tsM&  
  87.trace 追查 h E/gul?|_  
  88.audit sampling 审计抽样 1WfN_JKB5  
  89.error 误差 )67Kd]  
  90.expected error 预期误差 1YTnOiYS1  
  91.population 总体 S5-}u)XnH  
  92.sampling risk 抽样风险 Yih^ZTf]O?  
  93.non- sampling risk 非抽样风险 : N>5{  
  94.sampling unit 抽样单位 CD +,&id  
  95.statistical sampling 统计抽样 0"ZB|^c=  
  96.tolerable error 可容忍误差 {I@@i8)]  
  97.the risk of under reliance 信赖不足风险 *QG>U[  
  98.the risk of over reliance 信赖过度风险 Om\?<aul  
  99.the risk of incorrect rejection 误拒风险 "o*F$7D!  
  100. the risk of incorrect acceptance 误受风险 EZ8Ih,j9  
  101.working trial balance 试算平衡表 |FS79Bv  
  102.index and cross-referencing 索引和交叉索引 ullq}}  
  103.cash receipt 现金收入 cZe,l1$  
  104.cash disbursement 现金支出 Q6`oo/  
  105.bank statement 银行对账单 l=Jbuc  
  106.bank reconciliation 银行存款余额调节表 #6 e  
  107.balance sheet date 资产负债表日 _W@q %L>  
  108.net realizable value 可变现净值 THi*'D/  
  109.storeroom 仓库 b* no.eB  
  110.sale invoice 销售发票 6w0/;8(_m  
  111.price list 价目表 }mxy6m ,  
  112.positive confirmation request 积极式询证函 0vqXLFf   
  113.negative confirmation request 消极式询证函 2~<?E`+  
  114.purchase requisition 请购单 9F(<n  
  115.receiving report 验收报告 Zoh2m`6  
  116.gross margin 毛利 ^+Ie   
  117.manufacturing overhead 制造费用 ?}D@{%O3T  
  118.material requisition 领料单 5%rD7/7N  
  119.inventory-taking 存货盘点 N32!*TsWs  
  120.bond certificate 债券 .8<bz4  
  121.stock certificate 股票 ac6L3=u\  
  122.audit report 审计报告 Q0Y0Zt,h  
  123.entity 被审计单位 RC sQLKqF  
  124.addressee of the audit report 审计报告的收件人 *T$` 5|  
  125.unqualified opinion 无保留意见 'gxSHqeI2  
  126.qualified opinion 保留意见 s_N?Y)lS+(  
  127.disclaimer of opinion 无法表示意见 P 5yS`v$@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   L%# #U'e 3  
  A (2)absorbed overhead 已吸收制造费用 ytf.$P  
  A (3)absorption costing 吸收成本计算 c`yLn %Of%  
  A (4)account 账户,报表   :rnn`/L  
  A (5)accounting postulate 会计假设   fil '._  
  A (6)accounting series release 会计公告文件   w^s|YF=c  
  A (7)accounting valuation 会计计价   h\Ck""&  
  A (8)account sale 承销清单 N?eWf +C  
  A (9)accountability concept 经营责任概念   )[|`-M~u  
  A (10)accountancy 会计职业   [8EzyB>fH  
  A (11)accountant 会计师   ; f:}gMK  
  A (12)accounting 会计   U iqHUrx  
  A (13)agency cost 代理成本   {9q~bt  
  A (14)accounting bases 会计基础   y m<3  
  A (15)accounting manual 会计手册   3R1v0  
  A (16)accounting period 会计期间   4eMNKIsvY$  
  A (17)accounting policies 会计方针   I'{-T=R-q  
  A (18)accounting rate of return 会计报酬率   ]R~K-cN`  
  A (19)accounting reference date 会计参照日   *.#d '~+  
  A (20)accounting reference period 会计参照期间   .uG|Vq1v  
  A (21)accrual concept 应计概念   R#eY@N}\  
  A (22)accrual expenses 应计费用   Xp"ZK=r  
  A (23)acid test ration 速动比率(酸性测试比率)   3qR%Mf'  
  A (24)acquisition 购置   4:GVZR|-  
  A (25)acquisition accounting 收购会计   n dgG1v%  
  A (26)activity based accounting 作业基础成本计算   :8cp]v dW  
  A (27)adjusting events 调整事项   S 'S|k7Lp  
  A (28)administrative expenses 行政管理费   Squ'd  
  A (29)advice note 发货通知   Q%o:*(x[O  
  A (30)amortization 摊销   oswS<t{Z  
  A (31)analytical review 分析性检查   ~1jSz-s  
  A (32)annual equivalent cost 年度等量成本法   tn&~~G~#  
  A (33)annual report and accounts 年度报告和报表   [1K\ _  
  A (34)appraisal cost 检验成本   *^e06xc:  
  A (35)appropriation account 盈余分配账户   0l=g$G \%  
  A (36)articles of association 公司章程细则   B~K@o.%  
  A (37)assets 资产   _yw]Cacr\  
  A (38)assets cover 资产保障   l ?RsXC  
  A (39)asset value per share 每股资产价值   uH7 $/  
  A (40)associated company 联营公司   :_E=&4&g  
  A (41)attainable standard 可达标准   T~@$WM(  
,) ^4H>~V  
 A (42)attributable profit 可归属利润   'o;>6u<u  
  A (43)audit 审计   lArYlR }  
  A (44)audit report 审计报告   T{-<G13  
  A (45)auditing standards 审计准则   2x%Xx3!  
  A (46)authorized share capital 额定股本   7~n<%q/6  
  A (47)available hours 可用小时   $Tci_(V=F  
  A (48)avoidable costs 可避免成本 ^t,sehpR:l  
  B (49)back-to-back loan 易币贷款   ?.Z4GWyXa  
  B (50)backflush accounting 倒退成本计算   e=S51q_0  
  B (51)bad debts 坏帐   is @8x!c  
  B (52)bad debts ratio 坏帐比率   OP>rEUtj  
  B (53)bank charges 银行手续费   %s<7 M@]f  
  B (54)bank overdraft 银行透支   @k~'b  
  B (55)bank reconciliation 银行存款调节表   vDl6TKXcu  
  B (56)bank statement 银行对账单   Rg@W0Bc)  
  B (57)bankruptcy 破产   ,)-7f|  
  B (58)basis of apportionment 分摊基础   '}3@D$YiM%  
  B (59)batch 批量   s3?pv  
  B (60)batch costing 分批成本计算   OE_;i}58  
  B (61)beta factor B(市场)风险因素   RS'!>9I  
  B (62)bill 账单   =w&JDj  
  B (63)bill of exchange 汇票   :=9?XzCC  
  B (64)bill of landing 提单   Qv=F'  
  B (65)bill of materials 用料预计单   ], Xva`"  
  B (66)bill payable 应付票据   fy&vo~4i;  
  B (67)bill receivable 应收票据   X.TsOoy  
  B (68)bin card 存货记录卡   67<Ym0+ =  
  B (69)bonus 红利   >~C*m `#  
  B (70)book-keeping 薄记   `j+[JMr  
  B (71)Boston classification 波士顿分类   h~|B/.[R:3  
  B (72)breakeven chart 保本图   ,FWC|uM"  
  B (73)breakeven point 保本点    {oQ.y  
  B (74)breaking-down time 复位时间   7&-i :2  
  B (75)budget 预算   #J&45  
  B (76)budget center 预算中心   5>{   
  B (77)budget cost allowance 预算成本折让   ,.Xqb~  
  B (78)budget manual 预算手册   ?U3X,uv5J  
  B (79)budget period 预算期间   P")duv  
  B (80)budgetary control 预算控制   !5 8j xh  
  B (81)budgeted capacity 预算生产能力   ]7W !  
  B (82)burden 制造费用   P,1[NW  
  B (83)business center 经营中心   ~:8}Bz2!5  
  B (84)business entity 营业个体   9[# 9c v  
  B (85)business unit 经营单位   x%<oeM3U  
 B (86)buy-out management 管理性购买产权   *2wFLh  
  B (87)by-product 副产品 w#ha ^4  
  C (88)called-up share capital 催缴股本   9cV;W\ Tw  
  C (89)capacity 生产能力   lI#Ap2@  
  C (90)capacity ratios 生产能力比率   L{XNOf3  
  C (91)capital 资本   /*,hR>UG  
  C (92)capital assets pricing model资本资产计价模式   X'BFR]c m  
  C (93)capital commitment 承诺资本   FwD"Pc2  
  C (94)capital employed 已运用的资本   ;Ohabbj*  
  C (95)capital expenditure 资本支出   c*iZ6j"iI  
  C (96)capital expenditureauthorization 资本支出核准   M A9Oi(L)K  
  C (97)capital expenditure control 资本支出控制   B5FRe'UC  
  C (98)capital expenditure proposal资本支出申请   %p?+r  
  C (99)capital funding planning 资本基金筹集计划   9UF ^h{X  
  C (100)capital gain 资本收益   +v$,/~$tI  
  C (101)capital investment appraisal资本投资评估   7&ty!PpD  
  C (102)capital maintenance 资本保全   {{'GR"D  
  C (103)capital resource planning 资本资源计划   ZV:cg v  
  C (104)capital surplus 资本盈余   1$1s 0yg  
  C (105)capital turnover 资本周转率   8#?jYhT7  
  C (106)card 记录卡   OB-gH3:  
  C (107)cash 现金   CVo2?ZQ  
  C (108)cash account 现金账户   |Dz$OZP  
  C (109)cash book 现金账薄   h?UUd\RU)  
  C (110)cash cow 金牛产品   fcDiYJC*  
  C (111)cash flow 现金流量   qHM,#W<  
  C (112)cash discounted 现金贴现   $_bhZnYp7  
  C (113)cash flow budget 现金流量预算   Na6z1&wS  
  C (114)cash flow statement 现金流量表   j^ y9+W_b  
  C (115)cash ledger 现金分类账   Id_?  
  C (116)cash limit 现金限额   ;S,k U{F  
  C (117)CCA 现时成本会计   h?cf)L  
  C (118)center 中心   ~96fyk|  
  C (119)changeover time 变更时间   3}U {~l!K  
  C (120)chartered entity 特许经济个体   /HlLfW  
  C (121)cheque 支票   ,\t:R 1.  
  C (122)cheque register 支票登记薄   f8Z[prfP  
  C (123)coin analysis 零钱分类   <m") 2dJ  
  C (124)classification 分类   Io 8h 8N-  
  C (125)clock card 工时卡   gmFCjs  
  C (126)code 代码   H83Gx;  
  C (127)commitment accounting 承诺确认会计   '*`25BiQ  
  C (128)common cost 共同成本   D/& 8[Z/Cn  
  C (129)company limited byguarantee 有限担保责任公司   2.xA' \M  
C (130)company limited shares 股份有限公司   B;[ai?@c(_  
  C (131)competitive position 竞争能力状况   ]f%yeD  
  C (132)concept 概念   |:yWDZg[  
  C (133)conglomerate 跨行业企业   r8]y1 Om<  
  C (134)consistency concept 一致性概念   y,D@[*~Xb  
  C (135)consolidated accounts 合并报表   rGNYu\\  
  C (136)consolidation accounting 合并会计   0[\^Y<ec  
  C (137)consortium 财团   D's Tv}P  
  C (138)contingency plan 应急计划   0[/GEY@  
  C (139)contingent liabilities 或有负债   QL_vWG -  
  C (140)continuous operation 连续生产   {=Z xF  
  C (141)contra 抵消   U04TVQn`  
  C (142)contract cost 合同成本   lfle7;  
  C (143)contract costing 合同成本计算   >h!>Ll  
  C (144)contribution 贡献毛益   ef !@|2  
  C (145)contribution centre 贡献中心   G=1&:nW'  
  C (146)contribution chart 贡献图   nTG@=C#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U,;a+z4\  
  C (148)contribution to salesration 贡献毛益对销售比率   DQ #rZi3I  
  C (149)control 控制   u ZzO$e  
  C (150)control account 控制帐户   MKl`9 Y3Ge  
  C (151)control limits 控制限度   E.ugr])  
  C (152)controllability concept 可控制概念   ?%QWpKO7X  
  C (153)controllable cost 可控制成本   /Qa'\X,f3  
  C (154)conversion cost 加工成本   m'j]T/WF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -k4w$0)  
  C (156)corporate appraisal 公司评估   >g { w,  
  C (157)corporate planning 公司计划   .el&\Jt  
  C (158)corporate social reporting 公司社会报告   <./r%3$;7  
  C (159)corporation 股份公司   IdHyd Y1  
  C (160)cost 成本   L6>;"]:f`  
  C (161)cost account 成本帐户   =hw&2c  
  C (162)cost accounting 成本会计   -VC k k  
  C (163)cost accounting manual 成本手册   ?h$ =]  
  C (164)cost accounts calendar 成本报表的日历时间   jyLE  
  C (165)cost adjustment 成本调整   &1!T@^56  
  C (166)cost allocation 成本分配   3Ygt!  
  C (167)cost apportionment 成本分摊   <6!;mb ;cX  
  C (168)cost attribution 成本归属   26e.H u  
  C (169)cost audit 成本审计   CXAW>VdK_  
  C (170)cost behaviour 成本性态   @zQ.d{  
  C (171)cost benefit analysis 成本效益分析   z_;:6*l=:  
  C (172)cost center 成本中心   ryC7O'j_P  
  C (173)cost driver 成本动因
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