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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 w2 CgEJ %  
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  1.audit   审计 MYLq2g\  
  2.attestation   鉴证 t0?\5q  
  3.credibility   可信赖程度 lO<Ujb#"R  
  4.audit of financial statements 财务报表审计 (R.k.,z  
  5.agreed-upon procedures 执行商定程序 Q5baY\"9^  
  6.high levels of assurance 高水平保证 No j6Ina  
  7.compilation 编制 xJ,V !N  
  8.reliability 可靠性 V<+d o|@F  
  9.relevance 相关性 jo+T!CUM'  
  10.professional skepticism 职业谨慎 <TDgv%eg0  
  11.objectivity 客观性 O75ioO0  
  12. professional competence 专业胜任能力 89~)nV)  
  13.Senior/CPA-in-charge 项目经理 cJL>,Z<|%  
  14.audit engagement letter 业务约定书 F7a\Luae  
  15.recurring audit 连续审计 he 9qWL&^G  
  16.the client 委托人 1Hzj-u&N/  
  17.change CPA 更换注册会计 }&ZO q'B  
  18.the existing CPA 现任注册会计师 >a Q; 8  
  19.the successor CPA 后任注册会计师 ,>e)8  
  20.the preceding CPA前任注册会计师 i |cSO2O+  
  21.issue the audit report 出具审计报告 u2o6EU`  
  22.expert 专家 s}UPe)Vu  
  23.the board of directors 董事会 /Eu[7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n&k1'KL&  
  25.assess material misstatement risks评估重大错报风险 5q@o,d  
  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 "c=\?   
  27.a general knowledge of —— 初步了解―――的情况 l =xy_ TCf  
  28.a more knowledge of—— 进一步了解的情况 t hTY('m  
  29.the prior year‘s working papers 以前年度工作底稿 e>X&[\T  
  30.minutes of meeting 会议纪要 -S Z^;t  
  31.business risks 经营风险 jg' 'T1)  
  32.appropriateness 适当性 cy%^P^M  
  33.accounting estimate 会计估计 JoIffI?{(D  
  34.management representations 管理层声明 'd'*4 )]k  
  35.going concern assumption 持续经营假设 L/#^&*'B  
  36.audit plan 审计计划 KTd4pW?w  
  37.significant audit areas 重点审计领域 /id(atiF^  
  38.error 错误 mam|aRzd  
  39.fraud舞弊 Tj@s\@hv  
  40.modified or additional procedures 修改或追加审计程序  KGFmC[  
  41.misappropriation of assets 侵占资产 sYgpK92  
  42.transactions without substance 虚假交易 V]<J^m8  
  43.unusual pressures 异常压力 [iB`- dE,  
  44.the suspected noncompliance 涉嫌存在违法行为 (?;Fnq  
  45.materialiy 重要性 HS>Z6|uLY  
  46.exceed the materiality level 超过重要性水平 Q(>89*b&  
  47.approach the materiality level 接近重要性水平 nu|;(ly  
  48.an acceptably low level 可接受水平 n:x6bPal]  
  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 mi6<;N 2w|  
  50.misstatements or omissions 错报或漏报 U2\ zl  
  51.aggregate 总计 ){ArZjG>  
  52.subsequent events 期后事项 pd/{yX M  
  53.adjust the financial statements 调整财务报表 QzCu$ [  
  54.perform additional audit procedures 实施追加的审计程序 ]FL=E3U  
  55.audit risk 审计风险 ="JLUq*]s  
  56.detection risk 检查风险 VYMs`d[  
  57.inappropriate audit opinion 不适当的审计意见 L1 O\PEeT  
  58.material misstatement 重大的错报 < Pg4>  
  59.tolerable misstatement 可容忍错报 k[&+Iy  
  60.the acceptable level of detection risk 可接受的检查风险 #iJ+}EW _  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 T\NvN&h-  
  62.simall business 小规模企业 lL/|{A|-j  
  63.accounting system 会计系统 "O!J6  
  64.test of control 控制测试 #0zMPh /U}  
  65.walk-through test 穿行测试 3mIVNT@S9  
  66.communication 沟通 wspZ Eu>C;  
  67.flow chart 流程图 +Gg6h=u  
  68.reperformance of internal control 重新执行 ag+$qU  
  69.audit evidence 审计证据 :?O+EE  
  70.substantive procedures 实质性程序 @Q 8E)k@  
  71.assertions 认定 049E# [<Q"  
  72.esistence 存在 dX^OV$  
  73.occurrence 发生 pA&CBXio  
  74.completeness 完整性 h}nceH0s3d  
  75.rights and obligations 权利和义务 aq@/sMn  
  76.valuation and allocation 计价和分摊 4en[!*  
  77.cutoff 截止 QI0d:7!W1  
  78.accuracy 准确性 Lp`q[Z*  
  79.classification 分类 ou0(C `  
  80.inspection 检查 F]:@?}8R  
  81.supervision of counting 监盘 82O#Fe q  
  82.observation 观察 /=).)<&|R  
  83.confirmation 函证 }`FC'!(   
  84.computation 计算 1\X1G>60m  
  85.analytical procedures 分析程序 H.3+5 po  
  86.vouch 核对 s G!SSRL@  
  87.trace 追查 U ]Ek 5p  
  88.audit sampling 审计抽样 8!(4;fN$j.  
  89.error 误差 c*sK| U7)  
  90.expected error 预期误差 ]2`PS<a2  
  91.population 总体 -Jr6aai3+  
  92.sampling risk 抽样风险 hN=YC\l  
  93.non- sampling risk 非抽样风险 f| P%  
  94.sampling unit 抽样单位 YII1 Z'q  
  95.statistical sampling 统计抽样 $[x2L s~  
  96.tolerable error 可容忍误差 ,HO~NqmB4  
  97.the risk of under reliance 信赖不足风险 Oc8]A=M12  
  98.the risk of over reliance 信赖过度风险 -rb]<FrL^  
  99.the risk of incorrect rejection 误拒风险 n&DRh.@  
  100. the risk of incorrect acceptance 误受风险 J5b>mTvb  
  101.working trial balance 试算平衡表 $k5mI1~  
  102.index and cross-referencing 索引和交叉索引 i"V2=jTeBv  
  103.cash receipt 现金收入 bL v_<\:m  
  104.cash disbursement 现金支出 C]59@z;+bN  
  105.bank statement 银行对账单 zGjf7VV2a  
  106.bank reconciliation 银行存款余额调节表 o&g-0!"  
  107.balance sheet date 资产负债表日 wDJbax?  
  108.net realizable value 可变现净值 ;<i`6e  
  109.storeroom 仓库 0n` 1GU)W  
  110.sale invoice 销售发票 w7GF,a  
  111.price list 价目表 !*JE%t  
  112.positive confirmation request 积极式询证函 WP{!|d&  
  113.negative confirmation request 消极式询证函 A2.[P==  
  114.purchase requisition 请购单 *8y kE  
  115.receiving report 验收报告 c 4xh  
  116.gross margin 毛利 qw={gZ  
  117.manufacturing overhead 制造费用 Hyx%FN=  
  118.material requisition 领料单 ZU\TA|  
  119.inventory-taking 存货盘点 RKB--$ibj  
  120.bond certificate 债券 5:ca6 H  
  121.stock certificate 股票 7UM!<@9\  
  122.audit report 审计报告 [+dOgyK  
  123.entity 被审计单位 1 <g,1TR  
  124.addressee of the audit report 审计报告的收件人 7v\K,P8  
  125.unqualified opinion 无保留意见 =23JE '^=  
  126.qualified opinion 保留意见 U, q ]  
  127.disclaimer of opinion 无法表示意见 S,A\%:Va  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >5G2!Ns'  
  A (2)absorbed overhead 已吸收制造费用 :wtr{,9rZ  
  A (3)absorption costing 吸收成本计算 "uK`!{  
  A (4)account 账户,报表   T <J%|d .'  
  A (5)accounting postulate 会计假设   Byq4PX%B  
  A (6)accounting series release 会计公告文件   Eo)w f=rE9  
  A (7)accounting valuation 会计计价   a:nMW'!  
  A (8)account sale 承销清单 mqPV Eo  
  A (9)accountability concept 经营责任概念   ,2hZtJ<A  
  A (10)accountancy 会计职业   #SWL$Vm>  
  A (11)accountant 会计师   V0y Q  
  A (12)accounting 会计   m E<n=g=  
  A (13)agency cost 代理成本   N#<h/  
  A (14)accounting bases 会计基础   p<hV7x-{  
  A (15)accounting manual 会计手册   j n[%@zD}  
  A (16)accounting period 会计期间   G;r-f63 N  
  A (17)accounting policies 会计方针   +o&&5&H R  
  A (18)accounting rate of return 会计报酬率   -UgD   
  A (19)accounting reference date 会计参照日   57:Wh= x  
  A (20)accounting reference period 会计参照期间   #IH7WaN  
  A (21)accrual concept 应计概念   F=}-ngx8&  
  A (22)accrual expenses 应计费用   |4RuT .-o  
  A (23)acid test ration 速动比率(酸性测试比率)   F@=)jrO=$  
  A (24)acquisition 购置   er G@8CG  
  A (25)acquisition accounting 收购会计   6uWzv~!*D  
  A (26)activity based accounting 作业基础成本计算   pMJK?- )  
  A (27)adjusting events 调整事项   ,1>ABz  
  A (28)administrative expenses 行政管理费   P\#z[TuHKC  
  A (29)advice note 发货通知   D#lx&J.s  
  A (30)amortization 摊销   B/@9.a.c  
  A (31)analytical review 分析性检查   l+$ e|F  
  A (32)annual equivalent cost 年度等量成本法   !L5[s  
  A (33)annual report and accounts 年度报告和报表   u[25U;xo  
  A (34)appraisal cost 检验成本   7vBB <\  
  A (35)appropriation account 盈余分配账户   +;nADl+Q  
  A (36)articles of association 公司章程细则   jU K0?S>  
  A (37)assets 资产   3'(w6V  
  A (38)assets cover 资产保障   RJMrSz$  
  A (39)asset value per share 每股资产价值   W/Rb7q4v  
  A (40)associated company 联营公司   []e*Io&[  
  A (41)attainable standard 可达标准   ep]tio_  
j\t"4=,n  
 A (42)attributable profit 可归属利润   \W73W_P&g  
  A (43)audit 审计   pfCNFF*"  
  A (44)audit report 审计报告   Yjo$^q  
  A (45)auditing standards 审计准则   ((Bu Bu>  
  A (46)authorized share capital 额定股本   N?j,'gy4  
  A (47)available hours 可用小时   TRQX#))B  
  A (48)avoidable costs 可避免成本 nr/^HjMV  
  B (49)back-to-back loan 易币贷款   71GLqn?  
  B (50)backflush accounting 倒退成本计算   S&BJR!FQ  
  B (51)bad debts 坏帐   -u6`B -T  
  B (52)bad debts ratio 坏帐比率   lH_S*FDa  
  B (53)bank charges 银行手续费   E&G_7->  
  B (54)bank overdraft 银行透支   pq;)l( Hi  
  B (55)bank reconciliation 银行存款调节表   2+G_Y>  
  B (56)bank statement 银行对账单   @=jcdn!\M  
  B (57)bankruptcy 破产   VU>s{_|{  
  B (58)basis of apportionment 分摊基础   8e_ITqV%  
  B (59)batch 批量   .F=15A  
  B (60)batch costing 分批成本计算   hM*T{|y  
  B (61)beta factor B(市场)风险因素   #N-NI+qX  
  B (62)bill 账单   %;,D:Tv=&  
  B (63)bill of exchange 汇票   w+vYD2 a  
  B (64)bill of landing 提单   G:qkk(6_#  
  B (65)bill of materials 用料预计单   f#xqu +)Z  
  B (66)bill payable 应付票据   @nN+F,phx  
  B (67)bill receivable 应收票据   c9e  }P  
  B (68)bin card 存货记录卡   r>lC(x\B  
  B (69)bonus 红利   H9)$ #r6i  
  B (70)book-keeping 薄记   MI[=,0`D  
  B (71)Boston classification 波士顿分类   Xg#g`m%(M  
  B (72)breakeven chart 保本图   yc,Qz.+g  
  B (73)breakeven point 保本点   hk"^3d!  
  B (74)breaking-down time 复位时间   B1@c`BJ;9T  
  B (75)budget 预算   D]+tr%  
  B (76)budget center 预算中心   7`3he8@ze  
  B (77)budget cost allowance 预算成本折让   ;FYiXK%  
  B (78)budget manual 预算手册   QsYc 9]:  
  B (79)budget period 预算期间   O2{_:B>K[  
  B (80)budgetary control 预算控制   :SSlUl4sU$  
  B (81)budgeted capacity 预算生产能力   r]1|I6:&)  
  B (82)burden 制造费用   C ORNN8=k  
  B (83)business center 经营中心   &libC>a[  
  B (84)business entity 营业个体   /Ny/%[cu  
  B (85)business unit 经营单位   zk]6|i$!I  
 B (86)buy-out management 管理性购买产权   ZMJ\C|S:  
  B (87)by-product 副产品 5v8&C2Jy@  
  C (88)called-up share capital 催缴股本   ]zVe%Wa  
  C (89)capacity 生产能力   2l+O|R  
  C (90)capacity ratios 生产能力比率   ^r=#HQGt  
  C (91)capital 资本   N i^pP@('  
  C (92)capital assets pricing model资本资产计价模式   FK!9to>  
  C (93)capital commitment 承诺资本   Ai iOs?  
  C (94)capital employed 已运用的资本   EAFKf*K=  
  C (95)capital expenditure 资本支出   ))63?_  
  C (96)capital expenditureauthorization 资本支出核准   hD58 s"L$  
  C (97)capital expenditure control 资本支出控制   Jg|3Wjq5  
  C (98)capital expenditure proposal资本支出申请   GpF,=:  
  C (99)capital funding planning 资本基金筹集计划   C78d29  
  C (100)capital gain 资本收益    U^ BB|  
  C (101)capital investment appraisal资本投资评估   ~I/7{B|yX  
  C (102)capital maintenance 资本保全   ;3'}(_n  
  C (103)capital resource planning 资本资源计划   hmkcW r`  
  C (104)capital surplus 资本盈余   #UU}lG  
  C (105)capital turnover 资本周转率   HkxFDU-K  
  C (106)card 记录卡   4BuS? #_  
  C (107)cash 现金   xPqpNs-,  
  C (108)cash account 现金账户   `(.ue8T  
  C (109)cash book 现金账薄   s @o"V >t  
  C (110)cash cow 金牛产品   L.!:nu]rV  
  C (111)cash flow 现金流量   Fw:s3ON9}  
  C (112)cash discounted 现金贴现   ' 7>}I{Lq  
  C (113)cash flow budget 现金流量预算   LnZz=  
  C (114)cash flow statement 现金流量表   D]b5*_CT  
  C (115)cash ledger 现金分类账   r3ZY` zf  
  C (116)cash limit 现金限额   (m3p28Q?  
  C (117)CCA 现时成本会计   NLb/Bja  
  C (118)center 中心   A@'):V8_%C  
  C (119)changeover time 变更时间   ..;LU:F  
  C (120)chartered entity 特许经济个体   $if(`8  
  C (121)cheque 支票   a|?CC/Ra  
  C (122)cheque register 支票登记薄   #=t :xEz  
  C (123)coin analysis 零钱分类   Q+G=f  
  C (124)classification 分类   KUH&_ yCRB  
  C (125)clock card 工时卡   $Ry NM2YI  
  C (126)code 代码   T:cSv @G  
  C (127)commitment accounting 承诺确认会计   GLc+`,.  
  C (128)common cost 共同成本   TdD-#  |5  
  C (129)company limited byguarantee 有限担保责任公司   1t!Mg{&e[x  
C (130)company limited shares 股份有限公司   xNxIqq<k  
  C (131)competitive position 竞争能力状况   * JO"8iLw  
  C (132)concept 概念   {yVi/*;f^  
  C (133)conglomerate 跨行业企业   &$hfAG]"  
  C (134)consistency concept 一致性概念   oF V9t{~j  
  C (135)consolidated accounts 合并报表   {br4B7b  
  C (136)consolidation accounting 合并会计   o?{VGJH<v  
  C (137)consortium 财团   ~>}BDsM  
  C (138)contingency plan 应急计划   >YoK?e6  
  C (139)contingent liabilities 或有负债   H3OH  
  C (140)continuous operation 连续生产   $BH0W{S  
  C (141)contra 抵消   ['-ln)96.  
  C (142)contract cost 合同成本   HdWghxz?)  
  C (143)contract costing 合同成本计算   o/)\Q>IY  
  C (144)contribution 贡献毛益   m}Tu^dy  
  C (145)contribution centre 贡献中心   %I Y-0\  
  C (146)contribution chart 贡献图   o}WbW }&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ew?UHV  
  C (148)contribution to salesration 贡献毛益对销售比率   k~=-o>}C  
  C (149)control 控制   by6E "7%  
  C (150)control account 控制帐户   ]iLfe&f  
  C (151)control limits 控制限度   Vg[U 4,  
  C (152)controllability concept 可控制概念   {AIZ,  
  C (153)controllable cost 可控制成本   >>^c_0"O  
  C (154)conversion cost 加工成本   ,5r 2!d  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   e4CG=K3s  
  C (156)corporate appraisal 公司评估   j?z(fs-  
  C (157)corporate planning 公司计划   !JYDg  
  C (158)corporate social reporting 公司社会报告   Vp5qul%  
  C (159)corporation 股份公司   fXL>L   
  C (160)cost 成本   TqbKH08i/  
  C (161)cost account 成本帐户   \UB<'~z6!  
  C (162)cost accounting 成本会计   J_P2%b=C  
  C (163)cost accounting manual 成本手册   yMz@-B  
  C (164)cost accounts calendar 成本报表的日历时间   ~q|^z[7  
  C (165)cost adjustment 成本调整   ol`]6"Sc  
  C (166)cost allocation 成本分配   i@B5B2  
  C (167)cost apportionment 成本分摊   M5)6|T  
  C (168)cost attribution 成本归属   Nt/*VYUn  
  C (169)cost audit 成本审计   Ti' GSL  
  C (170)cost behaviour 成本性态   :syR4A WM  
  C (171)cost benefit analysis 成本效益分析   7CG_UB  
  C (172)cost center 成本中心   OZt'ovY  
  C (173)cost driver 成本动因
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