论坛风格切换切换到宽版
  • 2457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
/stED{j,  
;N j5NB7  
注会《审计》英语常用词汇 |MRxm"]A   
gVD!.  
:J<S-d=  
  1.audit   审计 .CYq+^  
  2.attestation   鉴证 G?"1 z;  
  3.credibility   可信赖程度  ^@ux  
  4.audit of financial statements 财务报表审计 dNyc|P`U  
  5.agreed-upon procedures 执行商定程序 Vs"M Cqi  
  6.high levels of assurance 高水平保证 b/G0EcRw+  
  7.compilation 编制 (g;Ff`P Pc  
  8.reliability 可靠性 TX 87\W.  
  9.relevance 相关性 N7e^XUG   
  10.professional skepticism 职业谨慎 ?@u &3/&  
  11.objectivity 客观性 zzxU9m~"  
  12. professional competence 专业胜任能力 EYQ!ELuF  
  13.Senior/CPA-in-charge 项目经理 ?^7~|?v  
  14.audit engagement letter 业务约定书 6z( _^CY  
  15.recurring audit 连续审计 k{;:KW|  
  16.the client 委托人 j9,X.?Xvx  
  17.change CPA 更换注册会计 #2dmki"~(  
  18.the existing CPA 现任注册会计师 E>[~"~x"pV  
  19.the successor CPA 后任注册会计师 [C&c;YNp  
  20.the preceding CPA前任注册会计师 a#{a{>  
  21.issue the audit report 出具审计报告 f]hW>-B(q  
  22.expert 专家 7z$+ *]9-  
  23.the board of directors 董事会 *"4ltW S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?oF@q :W  
  25.assess material misstatement risks评估重大错报风险 D?E5p.!A  
  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 ]f\rB8k|&  
  27.a general knowledge of —— 初步了解―――的情况 x 1 _(j  
  28.a more knowledge of—— 进一步了解的情况 gi`ZFq@  
  29.the prior year‘s working papers 以前年度工作底稿  'dg OE  
  30.minutes of meeting 会议纪要 F%Xq}LMd  
  31.business risks 经营风险 O=mJ8W@  
  32.appropriateness 适当性 7j]@3D9[:p  
  33.accounting estimate 会计估计 E6US  
  34.management representations 管理层声明 @3G3l|~>  
  35.going concern assumption 持续经营假设 {Cd*y6lI  
  36.audit plan 审计计划 }`eeItI+  
  37.significant audit areas 重点审计领域 ~jPe9  
  38.error 错误 _Ih~'Y Fd  
  39.fraud舞弊 ) HmpVH  
  40.modified or additional procedures 修改或追加审计程序 )Y:CV,`  
  41.misappropriation of assets 侵占资产 -8TLnl~[  
  42.transactions without substance 虚假交易 )oNomsn  
  43.unusual pressures 异常压力 B>'\g O\ 2  
  44.the suspected noncompliance 涉嫌存在违法行为  t9=rr>8)  
  45.materialiy 重要性 fL@[B{XMM  
  46.exceed the materiality level 超过重要性水平 4f1*?HX&  
  47.approach the materiality level 接近重要性水平 aJfW75C  
  48.an acceptably low level 可接受水平 rUuM__;d  
  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 LPXwfEHOm  
  50.misstatements or omissions 错报或漏报 U@*z#T#"m  
  51.aggregate 总计 d9^h YS{  
  52.subsequent events 期后事项 j jwY{jV  
  53.adjust the financial statements 调整财务报表 QTDI^ZeuF  
  54.perform additional audit procedures 实施追加的审计程序 ,JjTz O  
  55.audit risk 审计风险 t & ucq Y  
  56.detection risk 检查风险 aR3W9  
  57.inappropriate audit opinion 不适当的审计意见 D]0#A|n F  
  58.material misstatement 重大的错报 [`:\(( 8  
  59.tolerable misstatement 可容忍错报 QM$?}>:  
  60.the acceptable level of detection risk 可接受的检查风险 .z9JoQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2qEy"DKu  
  62.simall business 小规模企业 'tdjPdw  
  63.accounting system 会计系统 6dNo!$C^  
  64.test of control 控制测试 _LS=O@s^  
  65.walk-through test 穿行测试 Kg%_e9nj#  
  66.communication 沟通 Y/4B*>kl  
  67.flow chart 流程图 uXp0D$a  
  68.reperformance of internal control 重新执行 v3[ 2!UXq  
  69.audit evidence 审计证据 1p tPey  
  70.substantive procedures 实质性程序 {:? -)Xq  
  71.assertions 认定 wvgX5P>  
  72.esistence 存在 hxv/285B  
  73.occurrence 发生 tIRw"sz  
  74.completeness 完整性 NQ Odgp  
  75.rights and obligations 权利和义务 VfQSfNsi  
  76.valuation and allocation 计价和分摊 _[.`QW~  
  77.cutoff 截止 8'f:7KF  
  78.accuracy 准确性 8L&#<Ol  
  79.classification 分类 w+JDu_9+A]  
  80.inspection 检查 \ET7  
  81.supervision of counting 监盘 ~< k'{  
  82.observation 观察 {?t=*l\S{w  
  83.confirmation 函证 0R; ; ou  
  84.computation 计算 \Q & Kd|  
  85.analytical procedures 分析程序 {5RM)J1  
  86.vouch 核对 T%:}/@  
  87.trace 追查 M N#\P1  
  88.audit sampling 审计抽样 khyV uWN  
  89.error 误差 [rf.P'p%  
  90.expected error 预期误差 pV1~REk$&  
  91.population 总体 /Jo*O=Lpo  
  92.sampling risk 抽样风险 hnyZXk1|  
  93.non- sampling risk 非抽样风险 T]0qd^\4w  
  94.sampling unit 抽样单位 f>Ij:b`Z2  
  95.statistical sampling 统计抽样 Es)Kw3^a  
  96.tolerable error 可容忍误差 @ UX'(W  
  97.the risk of under reliance 信赖不足风险 g"F vD_  
  98.the risk of over reliance 信赖过度风险 X62GEqff  
  99.the risk of incorrect rejection 误拒风险 qL] !/}  
  100. the risk of incorrect acceptance 误受风险 CGPPo;RjK  
  101.working trial balance 试算平衡表 lNqYpyvy*  
  102.index and cross-referencing 索引和交叉索引 k WF, *@.B  
  103.cash receipt 现金收入 p'!cGJL  
  104.cash disbursement 现金支出 LKTIwb>  
  105.bank statement 银行对账单 r 5:DIA!  
  106.bank reconciliation 银行存款余额调节表  >.0B%  
  107.balance sheet date 资产负债表日 |&3[YZY  
  108.net realizable value 可变现净值 L_Ff*   
  109.storeroom 仓库 YG$Y4h" @"  
  110.sale invoice 销售发票 8L^5bJ  
  111.price list 价目表 ]~GwZB'M  
  112.positive confirmation request 积极式询证函 ,d$V-~2,  
  113.negative confirmation request 消极式询证函 >]s|'HTxF  
  114.purchase requisition 请购单 E& /#Ov  
  115.receiving report 验收报告 +CaPF  
  116.gross margin 毛利 4uwI=UUB  
  117.manufacturing overhead 制造费用 1@egAo)  
  118.material requisition 领料单 X6kCYTJYF  
  119.inventory-taking 存货盘点 1=}+NK!  
  120.bond certificate 债券 [}|x@ v9  
  121.stock certificate 股票 lmf vT}$B  
  122.audit report 审计报告 "@#^/m)  
  123.entity 被审计单位 C%vR!Az  
  124.addressee of the audit report 审计报告的收件人 'H0uvvhOp  
  125.unqualified opinion 无保留意见 N8#wQ*MM>  
  126.qualified opinion 保留意见 iz.J._&  
  127.disclaimer of opinion 无法表示意见 (_ HwU/  
  128.adverse opinion 否定意见
jb|al[p\  
&@<Z7))  
A (1)ABC 作业基础成本计算   b bCH(fYbu  
  A (2)absorbed overhead 已吸收制造费用 #rD 0`[pz  
  A (3)absorption costing 吸收成本计算 H,u{zU')  
  A (4)account 账户,报表   9J+ p.N  
  A (5)accounting postulate 会计假设   '1+s^Q'pc  
  A (6)accounting series release 会计公告文件   NwP !.  
  A (7)accounting valuation 会计计价   B:J([@\'  
  A (8)account sale 承销清单 {<+B>6^  
  A (9)accountability concept 经营责任概念   >pdWR1ox  
  A (10)accountancy 会计职业   y(^t&tgjS  
  A (11)accountant 会计师   Ve)P /Zz}^  
  A (12)accounting 会计   K2|2Ks_CS  
  A (13)agency cost 代理成本   jlXzfD T  
  A (14)accounting bases 会计基础   `ECY:3"$KA  
  A (15)accounting manual 会计手册   RUco3fZ   
  A (16)accounting period 会计期间   t/%{R.1MN  
  A (17)accounting policies 会计方针   Pu>jECcz  
  A (18)accounting rate of return 会计报酬率   B>C+qj@  
  A (19)accounting reference date 会计参照日   JbX"K< nQ  
  A (20)accounting reference period 会计参照期间   B8.a#@R  
  A (21)accrual concept 应计概念   Cw$0XyO  
  A (22)accrual expenses 应计费用   JJe8x4  
  A (23)acid test ration 速动比率(酸性测试比率)   6Ft?9 B(F:  
  A (24)acquisition 购置   }$%j}F{  
  A (25)acquisition accounting 收购会计   M$YU_RPl+  
  A (26)activity based accounting 作业基础成本计算   Ec'Hlsgh&T  
  A (27)adjusting events 调整事项   n#$sLXVy  
  A (28)administrative expenses 行政管理费   ad)jw:n  
  A (29)advice note 发货通知   v'RpsCov  
  A (30)amortization 摊销   #K#BNpG|  
  A (31)analytical review 分析性检查   4|U$ON?x  
  A (32)annual equivalent cost 年度等量成本法   H1Jk_@b  
  A (33)annual report and accounts 年度报告和报表   <$z6:4uN_  
  A (34)appraisal cost 检验成本    3-~ *  
  A (35)appropriation account 盈余分配账户   aQ.QkM Z  
  A (36)articles of association 公司章程细则    m#K)%0  
  A (37)assets 资产   WwUhwY1o!L  
  A (38)assets cover 资产保障   S@Iza9\|@  
  A (39)asset value per share 每股资产价值   %plu]^Vy  
  A (40)associated company 联营公司   U1ZKJ<pv  
  A (41)attainable standard 可达标准   YuXCRw9p;  
\qf0=CPw8  
 A (42)attributable profit 可归属利润   C]EkVcKFA  
  A (43)audit 审计   q]scKWYI  
  A (44)audit report 审计报告   d4~;!#<  
  A (45)auditing standards 审计准则   PfR|\{(  
  A (46)authorized share capital 额定股本   ;NMv>1fI  
  A (47)available hours 可用小时   Y5{KtW  
  A (48)avoidable costs 可避免成本 fV#,<JG  
  B (49)back-to-back loan 易币贷款   l*>,K2F  
  B (50)backflush accounting 倒退成本计算   *"nN To  
  B (51)bad debts 坏帐   k=W~ot &  
  B (52)bad debts ratio 坏帐比率   K<rv |bJ  
  B (53)bank charges 银行手续费   5^ck$af  
  B (54)bank overdraft 银行透支   **V8a-@  
  B (55)bank reconciliation 银行存款调节表   W KAG)4  
  B (56)bank statement 银行对账单   u{-@,-{  
  B (57)bankruptcy 破产   c>Tf@A og>  
  B (58)basis of apportionment 分摊基础   25PZ&^G 8%  
  B (59)batch 批量   4^Ss\$*  
  B (60)batch costing 分批成本计算   g#k@R'7E  
  B (61)beta factor B(市场)风险因素    J8-K  
  B (62)bill 账单   RNF%i~nhO  
  B (63)bill of exchange 汇票   ?y-@ c]  
  B (64)bill of landing 提单   cQkj{u  
  B (65)bill of materials 用料预计单   4bCA"QM[[  
  B (66)bill payable 应付票据   U!{~L$S  
  B (67)bill receivable 应收票据   CNe(]HIOH  
  B (68)bin card 存货记录卡   Q45gC28x  
  B (69)bonus 红利   ]=o 1to-  
  B (70)book-keeping 薄记   ;Fo7 -kK  
  B (71)Boston classification 波士顿分类   K?nQsT;3p  
  B (72)breakeven chart 保本图   TMGYNb%<bX  
  B (73)breakeven point 保本点   /mA\)TL|]  
  B (74)breaking-down time 复位时间   .i {yW  
  B (75)budget 预算   w\mTug  
  B (76)budget center 预算中心   e*}*3kw)T  
  B (77)budget cost allowance 预算成本折让   &q&~&j'[  
  B (78)budget manual 预算手册   [+d~He  
  B (79)budget period 预算期间   &xt[w>/i  
  B (80)budgetary control 预算控制   e"UXG\8D  
  B (81)budgeted capacity 预算生产能力   Q;N)$Xx  
  B (82)burden 制造费用   a ~YrQI-@  
  B (83)business center 经营中心   rK3KxG  
  B (84)business entity 营业个体   b*W,8HF4,  
  B (85)business unit 经营单位   %K+hG=3O  
 B (86)buy-out management 管理性购买产权   g&S> Wq%L  
  B (87)by-product 副产品 dt@~8kS  
  C (88)called-up share capital 催缴股本   !?R#e`}  
  C (89)capacity 生产能力   .820~b0  
  C (90)capacity ratios 生产能力比率   TMD\=8Na  
  C (91)capital 资本   # > I_  
  C (92)capital assets pricing model资本资产计价模式   rb}fP #j  
  C (93)capital commitment 承诺资本   ^rs{ 1S  
  C (94)capital employed 已运用的资本   ZeY|JH1  
  C (95)capital expenditure 资本支出   ,na}' A@a`  
  C (96)capital expenditureauthorization 资本支出核准   ]#[4eaCg  
  C (97)capital expenditure control 资本支出控制   kL8 E#  
  C (98)capital expenditure proposal资本支出申请   C?k\5AzT  
  C (99)capital funding planning 资本基金筹集计划   W[k rq_c-  
  C (100)capital gain 资本收益   E7i/gY  
  C (101)capital investment appraisal资本投资评估   Yn$: |$  
  C (102)capital maintenance 资本保全   Zn0a)VH%  
  C (103)capital resource planning 资本资源计划   ;jaugKf  
  C (104)capital surplus 资本盈余   AOkG.u-k  
  C (105)capital turnover 资本周转率   >Tjl?CS  
  C (106)card 记录卡   1;KJUf[N  
  C (107)cash 现金   *|j4>W\J  
  C (108)cash account 现金账户   *- ~GVe  
  C (109)cash book 现金账薄   8KN 3|)  
  C (110)cash cow 金牛产品   YcV^Fqi!  
  C (111)cash flow 现金流量   HL]J=Gh  
  C (112)cash discounted 现金贴现   P3YM4&6XA  
  C (113)cash flow budget 现金流量预算   4s~X  
  C (114)cash flow statement 现金流量表   R!%HQA1U  
  C (115)cash ledger 现金分类账   k q]E@tE*3  
  C (116)cash limit 现金限额   ]'7Au]Us`  
  C (117)CCA 现时成本会计   yY!)2{F+  
  C (118)center 中心   Yyar{$he  
  C (119)changeover time 变更时间   /}2Y-GOU  
  C (120)chartered entity 特许经济个体   b%*`}B  
  C (121)cheque 支票   u,nn\>Y  
  C (122)cheque register 支票登记薄   wfe4b  
  C (123)coin analysis 零钱分类   .I EHjy\+  
  C (124)classification 分类   _;0RW  
  C (125)clock card 工时卡   n_rpT .[  
  C (126)code 代码   %~k>$(u6  
  C (127)commitment accounting 承诺确认会计   2z" <m2 a  
  C (128)common cost 共同成本    @;KYvDY  
  C (129)company limited byguarantee 有限担保责任公司   3bXfR,U  
C (130)company limited shares 股份有限公司   ?9O#b1f N  
  C (131)competitive position 竞争能力状况   b{,v?7^4  
  C (132)concept 概念   A`JE(cIz3  
  C (133)conglomerate 跨行业企业   pZK 1G  
  C (134)consistency concept 一致性概念   ,C"6@/:l  
  C (135)consolidated accounts 合并报表   x:4R?!M.  
  C (136)consolidation accounting 合并会计   q]C_idK=  
  C (137)consortium 财团   _&\ 'Va$  
  C (138)contingency plan 应急计划    ^|zag  
  C (139)contingent liabilities 或有负债   '_V9 FWDZ  
  C (140)continuous operation 连续生产   ]P#W\LZp  
  C (141)contra 抵消   SPRTJdaC9  
  C (142)contract cost 合同成本   yGNpx3H  
  C (143)contract costing 合同成本计算   2HSFMgy  
  C (144)contribution 贡献毛益   x7<NaMK\  
  C (145)contribution centre 贡献中心   !hM`Oe`S  
  C (146)contribution chart 贡献图   h~]e~u V  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ! [1aP,  
  C (148)contribution to salesration 贡献毛益对销售比率   *k;bkd4x  
  C (149)control 控制   P7zUf  
  C (150)control account 控制帐户   P(Rl/eyRM  
  C (151)control limits 控制限度   RQ[/s lg  
  C (152)controllability concept 可控制概念   "_LqIW1   
  C (153)controllable cost 可控制成本   L7aVj&xM  
  C (154)conversion cost 加工成本   Li|~%E1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )D#}/3s  
  C (156)corporate appraisal 公司评估   QICxSk  
  C (157)corporate planning 公司计划   j;E$7QH[  
  C (158)corporate social reporting 公司社会报告   T%& vq6  
  C (159)corporation 股份公司   QwpX3 k6  
  C (160)cost 成本   OomC%9/=,  
  C (161)cost account 成本帐户   gJuK%P  
  C (162)cost accounting 成本会计   _0gdt4  
  C (163)cost accounting manual 成本手册   wT- <#+L\  
  C (164)cost accounts calendar 成本报表的日历时间   @v@F%JCZ  
  C (165)cost adjustment 成本调整   "P@ SR`v#  
  C (166)cost allocation 成本分配   ]NBx5m+y@i  
  C (167)cost apportionment 成本分摊   "0Z /|&  
  C (168)cost attribution 成本归属   6'N_bNW  
  C (169)cost audit 成本审计   &v*4AZ['  
  C (170)cost behaviour 成本性态   6lg]5d2CD  
  C (171)cost benefit analysis 成本效益分析   4v _Hh<%  
  C (172)cost center 成本中心   '" %0UflJS  
  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