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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 xuqv6b.  
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  1.audit   审计 {NHdyc$  
  2.attestation   鉴证 |&RU/a  
  3.credibility   可信赖程度 6@rMtQfI  
  4.audit of financial statements 财务报表审计 e" St_z(  
  5.agreed-upon procedures 执行商定程序 C?lcGt!H  
  6.high levels of assurance 高水平保证 z^'gx@YD*v  
  7.compilation 编制 9WyAb3d'  
  8.reliability 可靠性 :]\([Q+a  
  9.relevance 相关性 9I&xfvD,  
  10.professional skepticism 职业谨慎 ;M)Q wF1  
  11.objectivity 客观性 \ExMk<y_&  
  12. professional competence 专业胜任能力 Wf|Q$MHos  
  13.Senior/CPA-in-charge 项目经理 B}lvr-c#  
  14.audit engagement letter 业务约定书 |S_eDjF  
  15.recurring audit 连续审计 $<}$DH_Y  
  16.the client 委托人 OCNQvF~  
  17.change CPA 更换注册会计 ibj87K  
  18.the existing CPA 现任注册会计师 ZrsBm_Rx  
  19.the successor CPA 后任注册会计师 LDPUD'  
  20.the preceding CPA前任注册会计师 hDF@'G8F  
  21.issue the audit report 出具审计报告 wOU_*uY@6'  
  22.expert 专家  |y(Q  
  23.the board of directors 董事会 %J+E/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 be.*#[  
  25.assess material misstatement risks评估重大错报风险 A~)D[CV  
  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 bbE!qk;hEP  
  27.a general knowledge of —— 初步了解―――的情况 4 o Fel.o  
  28.a more knowledge of—— 进一步了解的情况 <0Xf9a8>  
  29.the prior year‘s working papers 以前年度工作底稿 5>[u `  
  30.minutes of meeting 会议纪要 ,J+}rPe"sf  
  31.business risks 经营风险 i<#QW'R(  
  32.appropriateness 适当性 h2G$@8t}I  
  33.accounting estimate 会计估计 45@^L's  
  34.management representations 管理层声明 ]n6#VTz*  
  35.going concern assumption 持续经营假设 jIJ~QpNE  
  36.audit plan 审计计划 o~`/_ +  
  37.significant audit areas 重点审计领域 JRB9rSN^  
  38.error 错误 KVclhT<F  
  39.fraud舞弊 hgPa6Kd  
  40.modified or additional procedures 修改或追加审计程序 ;ub;l h3  
  41.misappropriation of assets 侵占资产 HiZ*+T.B  
  42.transactions without substance 虚假交易 Q'=x|K#xj  
  43.unusual pressures 异常压力 d3\qKL!~  
  44.the suspected noncompliance 涉嫌存在违法行为 EJMM9(DQ7  
  45.materialiy 重要性 0XE4<U   
  46.exceed the materiality level 超过重要性水平 |-:()yxs  
  47.approach the materiality level 接近重要性水平 k\5c|Wq|g  
  48.an acceptably low level 可接受水平 z&zP)>Pv  
  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 ,E S0NA  
  50.misstatements or omissions 错报或漏报 G<65H+)M\  
  51.aggregate 总计 (A9Fhun  
  52.subsequent events 期后事项 5?{ r  
  53.adjust the financial statements 调整财务报表 ua3~iQj-  
  54.perform additional audit procedures 实施追加的审计程序 ag [ZW  
  55.audit risk 审计风险 Fs9!S a7v  
  56.detection risk 检查风险 o#3ly-ht  
  57.inappropriate audit opinion 不适当的审计意见 >mwlsL~X  
  58.material misstatement 重大的错报 0"<H;7K#W  
  59.tolerable misstatement 可容忍错报 p`olCp'  
  60.the acceptable level of detection risk 可接受的检查风险 75T%g!c#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 gb[5&> (#  
  62.simall business 小规模企业 6m}Ev95  
  63.accounting system 会计系统 y%"{I7!A  
  64.test of control 控制测试 W+I!q:p4H  
  65.walk-through test 穿行测试 Ag-(5:  
  66.communication 沟通 Ni9/}bb  
  67.flow chart 流程图 <? q?Mn  
  68.reperformance of internal control 重新执行 Cio 1E-4  
  69.audit evidence 审计证据 rB Q_iB_  
  70.substantive procedures 实质性程序 s}vAS~~2L3  
  71.assertions 认定 .s?L^Z^  
  72.esistence 存在 _>&X\`D   
  73.occurrence 发生 =W(Q34  
  74.completeness 完整性  dm\F  
  75.rights and obligations 权利和义务 /6)<}#  
  76.valuation and allocation 计价和分摊 f\|w '  
  77.cutoff 截止 )}Hpi<5N  
  78.accuracy 准确性 03$mYS_?  
  79.classification 分类 )1?y 8_B  
  80.inspection 检查 ?+))}J5N\  
  81.supervision of counting 监盘 ZF!h<h&,  
  82.observation 观察 cN/6SGHK  
  83.confirmation 函证 KI"#f$2&  
  84.computation 计算 l!D}3jD  
  85.analytical procedures 分析程序 g2+2%6m0  
  86.vouch 核对 3#LlDC_WC  
  87.trace 追查 wON!MhA;  
  88.audit sampling 审计抽样 Q *D;U[  
  89.error 误差 5AFJC?   
  90.expected error 预期误差 x[ SDl(<@;  
  91.population 总体 ?g_3 [Fk  
  92.sampling risk 抽样风险 D}-/c"':}  
  93.non- sampling risk 非抽样风险 !z\h| wU+  
  94.sampling unit 抽样单位 j*|VctM  
  95.statistical sampling 统计抽样 $o+j El>  
  96.tolerable error 可容忍误差 < $D`Z-6  
  97.the risk of under reliance 信赖不足风险 8?xE6  
  98.the risk of over reliance 信赖过度风险 R)c?` :iUB  
  99.the risk of incorrect rejection 误拒风险 /2&c$9=1  
  100. the risk of incorrect acceptance 误受风险 9)l$ aBa  
  101.working trial balance 试算平衡表 'p^t^=dQ  
  102.index and cross-referencing 索引和交叉索引 y6g&Y.:o  
  103.cash receipt 现金收入 #]\Uk,mhZB  
  104.cash disbursement 现金支出 "BM#4  
  105.bank statement 银行对账单 0Um2DjTCG  
  106.bank reconciliation 银行存款余额调节表 =>m<GvQz  
  107.balance sheet date 资产负债表日 iDpSj!x/_  
  108.net realizable value 可变现净值 `aOFs+<)  
  109.storeroom 仓库 9Gvd&U  
  110.sale invoice 销售发票 a1T'x~ '  
  111.price list 价目表 aS>u,=C  
  112.positive confirmation request 积极式询证函 D(~U6SR  
  113.negative confirmation request 消极式询证函 xB@ T|EP  
  114.purchase requisition 请购单 bTI|F]^!  
  115.receiving report 验收报告 z}.e]|b^H  
  116.gross margin 毛利 dn& s*  
  117.manufacturing overhead 制造费用  {y)=eX9  
  118.material requisition 领料单 Fn wJ+GTu  
  119.inventory-taking 存货盘点 Pd8![Z3  
  120.bond certificate 债券 S;Fi?M  
  121.stock certificate 股票 l5~os>  
  122.audit report 审计报告 n'"/KS+_  
  123.entity 被审计单位 &5>K l}7  
  124.addressee of the audit report 审计报告的收件人 lqy Qf$t  
  125.unqualified opinion 无保留意见 [CY9^N  
  126.qualified opinion 保留意见 G?yLo 'Ulo  
  127.disclaimer of opinion 无法表示意见 @ JGP,445  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {4l8}w  
  A (2)absorbed overhead 已吸收制造费用 +V2F#fI/  
  A (3)absorption costing 吸收成本计算 )7hqJa-V  
  A (4)account 账户,报表   )j6~Wy@4  
  A (5)accounting postulate 会计假设   sWhZby7  
  A (6)accounting series release 会计公告文件   [:dY0r+  
  A (7)accounting valuation 会计计价   Fw_#N6Q  
  A (8)account sale 承销清单 HVRZ[Y<^  
  A (9)accountability concept 经营责任概念   6W/`07 '  
  A (10)accountancy 会计职业   :'Vf g[Uq  
  A (11)accountant 会计师   EAUEQk?9  
  A (12)accounting 会计   VG5i{1  0  
  A (13)agency cost 代理成本   _T60;ZI+^  
  A (14)accounting bases 会计基础   (&r. w  
  A (15)accounting manual 会计手册   H8=N@l  
  A (16)accounting period 会计期间   xR~h wj  
  A (17)accounting policies 会计方针   GblA9F7  
  A (18)accounting rate of return 会计报酬率   x[p|G5  
  A (19)accounting reference date 会计参照日   t5Sy V:fP  
  A (20)accounting reference period 会计参照期间   I{|O "8  
  A (21)accrual concept 应计概念   *VCXihgo  
  A (22)accrual expenses 应计费用   poE0{HOU  
  A (23)acid test ration 速动比率(酸性测试比率)   & l<.X  
  A (24)acquisition 购置   =nHUs1rKn  
  A (25)acquisition accounting 收购会计   l]5K N  
  A (26)activity based accounting 作业基础成本计算   g>%o #P7  
  A (27)adjusting events 调整事项   x>K Or,f  
  A (28)administrative expenses 行政管理费   ROI7eU  
  A (29)advice note 发货通知   2Ah#<k-gC;  
  A (30)amortization 摊销   &C_j\7Dq  
  A (31)analytical review 分析性检查   g _9C*  
  A (32)annual equivalent cost 年度等量成本法   A I2) g1m  
  A (33)annual report and accounts 年度报告和报表   MpT8" /.]A  
  A (34)appraisal cost 检验成本   70?\ugxA  
  A (35)appropriation account 盈余分配账户   f_OQ./`  
  A (36)articles of association 公司章程细则   =IZT(8  
  A (37)assets 资产   "x0^#AVg  
  A (38)assets cover 资产保障   #~]zhHI  
  A (39)asset value per share 每股资产价值   Fe*R  
  A (40)associated company 联营公司   C[cbbp  
  A (41)attainable standard 可达标准   CO/]wS  
T=DbBy0-  
 A (42)attributable profit 可归属利润    fgTg7 m  
  A (43)audit 审计   :U|1xgB  
  A (44)audit report 审计报告   .vf'YNQ%  
  A (45)auditing standards 审计准则   P}}* Q7P  
  A (46)authorized share capital 额定股本   (XTG8W sN  
  A (47)available hours 可用小时   >Er|Jxy  
  A (48)avoidable costs 可避免成本 ;?Tbnn Wn  
  B (49)back-to-back loan 易币贷款   h 8q[1"a:  
  B (50)backflush accounting 倒退成本计算   BKCiIfkZ  
  B (51)bad debts 坏帐   b#%hY{$j  
  B (52)bad debts ratio 坏帐比率   mthA4sz  
  B (53)bank charges 银行手续费   g{)dP!}  
  B (54)bank overdraft 银行透支   :LQYo'@yB  
  B (55)bank reconciliation 银行存款调节表   QT5TE: D  
  B (56)bank statement 银行对账单   #lo6c;*m5  
  B (57)bankruptcy 破产   6Igz:eX  
  B (58)basis of apportionment 分摊基础   2QcOR4_V  
  B (59)batch 批量   b~P`qj[  
  B (60)batch costing 分批成本计算   QO:!p5^:  
  B (61)beta factor B(市场)风险因素   |*xA 8&/  
  B (62)bill 账单   z|J_b"u4  
  B (63)bill of exchange 汇票   g}oi!f$|  
  B (64)bill of landing 提单   C3f' {}  
  B (65)bill of materials 用料预计单   .NC!7+1m  
  B (66)bill payable 应付票据   9<?M8_  
  B (67)bill receivable 应收票据   M] %?>G  
  B (68)bin card 存货记录卡   _yx>TE2e  
  B (69)bonus 红利   $99n&t$Y  
  B (70)book-keeping 薄记   oCv.Ln1;Z  
  B (71)Boston classification 波士顿分类   x8B}ZIbT9  
  B (72)breakeven chart 保本图   r|8d 4  
  B (73)breakeven point 保本点   C 82omL  
  B (74)breaking-down time 复位时间   ub0.J#j@  
  B (75)budget 预算   sE<V5`Z=  
  B (76)budget center 预算中心   Ml{ ,  
  B (77)budget cost allowance 预算成本折让   _.Nbt(mz  
  B (78)budget manual 预算手册   ys^oG$lq  
  B (79)budget period 预算期间   Y]_ruDIW  
  B (80)budgetary control 预算控制   EJ.SW5  
  B (81)budgeted capacity 预算生产能力   2jItq2.>  
  B (82)burden 制造费用   NiEUW.0  
  B (83)business center 经营中心   W(Fv l  
  B (84)business entity 营业个体   +o{R _  
  B (85)business unit 经营单位   #Vt%@* i  
 B (86)buy-out management 管理性购买产权   B]wk+8SMY.  
  B (87)by-product 副产品 HRCT }  
  C (88)called-up share capital 催缴股本   )EuvRLo{S7  
  C (89)capacity 生产能力   1=c\Rr9]  
  C (90)capacity ratios 生产能力比率   &{hL&BLr  
  C (91)capital 资本   mDABH@ R  
  C (92)capital assets pricing model资本资产计价模式   {4}yKjW%z  
  C (93)capital commitment 承诺资本   /Iy]DU8  
  C (94)capital employed 已运用的资本   IMFDM."s  
  C (95)capital expenditure 资本支出   bo>*fNqAIy  
  C (96)capital expenditureauthorization 资本支出核准   Zn+.;o)E<  
  C (97)capital expenditure control 资本支出控制   rU:`*b<  
  C (98)capital expenditure proposal资本支出申请   uBKgcpvTs  
  C (99)capital funding planning 资本基金筹集计划   aiUY>M#|  
  C (100)capital gain 资本收益   b5I I/Y  
  C (101)capital investment appraisal资本投资评估   VA>35w  
  C (102)capital maintenance 资本保全   (N6i4 g6  
  C (103)capital resource planning 资本资源计划   z, )6"/;  
  C (104)capital surplus 资本盈余   \ZFGw&yN  
  C (105)capital turnover 资本周转率   , kGc]{'W  
  C (106)card 记录卡   jD]~ AwRJ  
  C (107)cash 现金   E0=)HTtS  
  C (108)cash account 现金账户   qJs<#MQ2  
  C (109)cash book 现金账薄   =[{i{x|Qz  
  C (110)cash cow 金牛产品   r'r%w# =`t  
  C (111)cash flow 现金流量   N,AQsloL7  
  C (112)cash discounted 现金贴现   4r#= *  
  C (113)cash flow budget 现金流量预算   [T d4K.c  
  C (114)cash flow statement 现金流量表   #4% ]o%.  
  C (115)cash ledger 现金分类账   iRbT/cc{  
  C (116)cash limit 现金限额   -UEZ#Q  
  C (117)CCA 现时成本会计   )p0^zv{  
  C (118)center 中心   ItVWO:x&v  
  C (119)changeover time 变更时间   'RR~7h  
  C (120)chartered entity 特许经济个体   k68T`Ub\W6  
  C (121)cheque 支票   d#Y^>"|$.  
  C (122)cheque register 支票登记薄   OA1uY83"  
  C (123)coin analysis 零钱分类   u;"TTN  
  C (124)classification 分类   Lc,Pom  
  C (125)clock card 工时卡   KnQ*vM*VM  
  C (126)code 代码   3?9IJ5p  
  C (127)commitment accounting 承诺确认会计   RDi]2  
  C (128)common cost 共同成本   &M Qmu,4  
  C (129)company limited byguarantee 有限担保责任公司   ?0?#U0(;u  
C (130)company limited shares 股份有限公司   M61xPq8y5  
  C (131)competitive position 竞争能力状况   Xm}/0g&7  
  C (132)concept 概念   ;>yxNGV`  
  C (133)conglomerate 跨行业企业   gIa+5\qYY  
  C (134)consistency concept 一致性概念   cWaSn7p!X  
  C (135)consolidated accounts 合并报表   [Cz-i  
  C (136)consolidation accounting 合并会计   u#$]?($}d  
  C (137)consortium 财团   *boR`[Ond  
  C (138)contingency plan 应急计划   @7]yl&LZ  
  C (139)contingent liabilities 或有负债   u@UMP@"#  
  C (140)continuous operation 连续生产   c /HHy,  
  C (141)contra 抵消   xb~yM%*c  
  C (142)contract cost 合同成本   ,t?B+$E  
  C (143)contract costing 合同成本计算   ^z IW+:  
  C (144)contribution 贡献毛益   F=e8IUr  
  C (145)contribution centre 贡献中心   O!#g<`r{K  
  C (146)contribution chart 贡献图   b\kdKVh&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   jyUjlYAAv`  
  C (148)contribution to salesration 贡献毛益对销售比率   r&JgLC(   
  C (149)control 控制   m)t;9J5  
  C (150)control account 控制帐户   Y-_`23x`  
  C (151)control limits 控制限度   jh%Eq+#S  
  C (152)controllability concept 可控制概念   Vpz\.]  
  C (153)controllable cost 可控制成本   Oi'5ytsES  
  C (154)conversion cost 加工成本   y<|7z99L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   { ]{/t-=  
  C (156)corporate appraisal 公司评估   i {NzV  
  C (157)corporate planning 公司计划   /wEhVR`=  
  C (158)corporate social reporting 公司社会报告   ?%-DfCS  
  C (159)corporation 股份公司   vXf!G`D  
  C (160)cost 成本   +T1pJ 89P  
  C (161)cost account 成本帐户    EoR}Af  
  C (162)cost accounting 成本会计   !mJ"gg  
  C (163)cost accounting manual 成本手册    4iazNl#  
  C (164)cost accounts calendar 成本报表的日历时间   v\gLWq'  
  C (165)cost adjustment 成本调整   JV^=v@Z3  
  C (166)cost allocation 成本分配   qFCOUl  
  C (167)cost apportionment 成本分摊   N1}sHyVq7  
  C (168)cost attribution 成本归属   KE5kOU;  
  C (169)cost audit 成本审计   a`E#F] Z  
  C (170)cost behaviour 成本性态   +US!YU  
  C (171)cost benefit analysis 成本效益分析   6 l|DU7i  
  C (172)cost center 成本中心   @]%IK(|  
  C (173)cost driver 成本动因
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