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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 Ra_6}k  
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  1.audit   审计 X'[S  Cs  
  2.attestation   鉴证 l=EIbh  
  3.credibility   可信赖程度 '1r:z, o|  
  4.audit of financial statements 财务报表审计 \&AmX8" [  
  5.agreed-upon procedures 执行商定程序 |TEf? <"c  
  6.high levels of assurance 高水平保证 m=NX;t  
  7.compilation 编制 l= !KZaH  
  8.reliability 可靠性 Fz)z&WT  
  9.relevance 相关性 uu=e~K  
  10.professional skepticism 职业谨慎 a50{gb#  
  11.objectivity 客观性 bEy j8=P;  
  12. professional competence 专业胜任能力 b9w9M&?fT  
  13.Senior/CPA-in-charge 项目经理 }[l`R{d5q>  
  14.audit engagement letter 业务约定书 31YzTbl[H  
  15.recurring audit 连续审计 K-_e' )22.  
  16.the client 委托人 pU`Q[HOs  
  17.change CPA 更换注册会计 R[Kyq|UyVr  
  18.the existing CPA 现任注册会计师 b\VY)=U  
  19.the successor CPA 后任注册会计师 Sjj &n S  
  20.the preceding CPA前任注册会计师 <t gJ-rnL  
  21.issue the audit report 出具审计报告 P7"g/j""  
  22.expert 专家 ](- :l6  
  23.the board of directors 董事会 gnB%/g[_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )0RH"#, 2L  
  25.assess material misstatement risks评估重大错报风险 .wS' Xn&  
  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 o& $Fc8bH  
  27.a general knowledge of —— 初步了解―――的情况 1c+[S]7rY  
  28.a more knowledge of—— 进一步了解的情况 t~ Q {\!  
  29.the prior year‘s working papers 以前年度工作底稿 ;9 XM s)  
  30.minutes of meeting 会议纪要 9)T;.O  
  31.business risks 经营风险 A^ t[PKM"  
  32.appropriateness 适当性 0sk*A0HX-  
  33.accounting estimate 会计估计 +lU:I  
  34.management representations 管理层声明 %,-vmqr  
  35.going concern assumption 持续经营假设 _i6G)u&N  
  36.audit plan 审计计划 hq$:62NYg  
  37.significant audit areas 重点审计领域 [ZOo%"M_Y  
  38.error 错误 Q6k kMLh  
  39.fraud舞弊 x@Z?DS$)  
  40.modified or additional procedures 修改或追加审计程序 i4v7x;m_p  
  41.misappropriation of assets 侵占资产 S ep}{`u  
  42.transactions without substance 虚假交易 )5)S8~Oc  
  43.unusual pressures 异常压力 &d9tR\}  
  44.the suspected noncompliance 涉嫌存在违法行为 i@Q)`>4  
  45.materialiy 重要性 xAQ=oF +  
  46.exceed the materiality level 超过重要性水平 vXRfsv y  
  47.approach the materiality level 接近重要性水平 do7 [Nj  
  48.an acceptably low level 可接受水平 :kfl q  
  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 L&Bc-kMH  
  50.misstatements or omissions 错报或漏报 B {f&'1pp/  
  51.aggregate 总计 C-m OtI  
  52.subsequent events 期后事项  ]6W#P7  
  53.adjust the financial statements 调整财务报表 $ ;~G  
  54.perform additional audit procedures 实施追加的审计程序 r^VH [c@c  
  55.audit risk 审计风险 ;0P2nc:U~  
  56.detection risk 检查风险 4=>/x90y  
  57.inappropriate audit opinion 不适当的审计意见 M8:gHjwsx  
  58.material misstatement 重大的错报 FSIV\  u  
  59.tolerable misstatement 可容忍错报 t!AHTtI  
  60.the acceptable level of detection risk 可接受的检查风险 PDzVXLpC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -?&wD["y  
  62.simall business 小规模企业 DU4NPys]y  
  63.accounting system 会计系统 #ZRQVC;b;  
  64.test of control 控制测试 X'IW &^kI  
  65.walk-through test 穿行测试 6*/0 yGij  
  66.communication 沟通 ?o"wyF A*  
  67.flow chart 流程图 j#9p 0[  
  68.reperformance of internal control 重新执行 2W~,,$ G  
  69.audit evidence 审计证据 x'+lNlv  
  70.substantive procedures 实质性程序 Wb68")$  
  71.assertions 认定 4[9~g=y>  
  72.esistence 存在 qeb:n$  
  73.occurrence 发生 BPIp3i  
  74.completeness 完整性 ,/C<GFae  
  75.rights and obligations 权利和义务 IE+$ET> t  
  76.valuation and allocation 计价和分摊 .&T JSIx$  
  77.cutoff 截止 (SfP3  
  78.accuracy 准确性 ;mu9;ixZ  
  79.classification 分类 *Ny^XQ_X  
  80.inspection 检查 M4XnuFGB[w  
  81.supervision of counting 监盘 5<<e_n.2q  
  82.observation 观察 \vs,$h  
  83.confirmation 函证 U z>5!_  
  84.computation 计算 w6'o<=  
  85.analytical procedures 分析程序 >w9fFm!Q  
  86.vouch 核对 WhMr'l/e  
  87.trace 追查 S92'\2  
  88.audit sampling 审计抽样 Ts:3_4-k  
  89.error 误差 @c,}\"(  
  90.expected error 预期误差  $C##S@  
  91.population 总体 O{,Uge2n,  
  92.sampling risk 抽样风险 t IdH? x  
  93.non- sampling risk 非抽样风险 :G?"BL5vP  
  94.sampling unit 抽样单位 G0^WQQ4  
  95.statistical sampling 统计抽样 4~53%=+  
  96.tolerable error 可容忍误差 cmmH)6c>  
  97.the risk of under reliance 信赖不足风险 tYC`?HT  
  98.the risk of over reliance 信赖过度风险 {  KE[8n  
  99.the risk of incorrect rejection 误拒风险 :=UiEDN@  
  100. the risk of incorrect acceptance 误受风险 1c(1 YGuH  
  101.working trial balance 试算平衡表 cYF R.~p  
  102.index and cross-referencing 索引和交叉索引 l[.*X  
  103.cash receipt 现金收入 DQDt*Uj,  
  104.cash disbursement 现金支出 \O/EY&  
  105.bank statement 银行对账单 L~cswG'K  
  106.bank reconciliation 银行存款余额调节表 .Kv>*__-Q  
  107.balance sheet date 资产负债表日 43W>4fsc  
  108.net realizable value 可变现净值 IvTtQq  
  109.storeroom 仓库 zU:zzT}|TZ  
  110.sale invoice 销售发票 +*WE<4"!6  
  111.price list 价目表 GrGgR7eC#P  
  112.positive confirmation request 积极式询证函 ]F r+cP  
  113.negative confirmation request 消极式询证函 1 M7=*w,  
  114.purchase requisition 请购单 y, tA~  
  115.receiving report 验收报告 $NJ]2P9L  
  116.gross margin 毛利 !bFa\6]q  
  117.manufacturing overhead 制造费用 g+hz>^Wg  
  118.material requisition 领料单 ;'{:}K=h  
  119.inventory-taking 存货盘点 xG 7;Ps4L  
  120.bond certificate 债券 T {a%:=`  
  121.stock certificate 股票 s03 DL  
  122.audit report 审计报告 [CGvM {  
  123.entity 被审计单位 !T@>Ld:  
  124.addressee of the audit report 审计报告的收件人 -@b&qi7&S  
  125.unqualified opinion 无保留意见 S3PW[R@=  
  126.qualified opinion 保留意见 >|KfO>  
  127.disclaimer of opinion 无法表示意见 5m&{ f>]T  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |j&u2DM~#m  
  A (2)absorbed overhead 已吸收制造费用 0|9(oP/:  
  A (3)absorption costing 吸收成本计算 M. 1R]x( |  
  A (4)account 账户,报表   O66\s q  
  A (5)accounting postulate 会计假设   9aD6mp  
  A (6)accounting series release 会计公告文件   -iGt]mbJkP  
  A (7)accounting valuation 会计计价   EJO:3aKa  
  A (8)account sale 承销清单 G'q7@d {'  
  A (9)accountability concept 经营责任概念   fw ._  
  A (10)accountancy 会计职业   cpz}!D  
  A (11)accountant 会计师   =L{lt9qQz  
  A (12)accounting 会计   b{)9 ?%_  
  A (13)agency cost 代理成本   >Y?B (I2e  
  A (14)accounting bases 会计基础   fz31di9$  
  A (15)accounting manual 会计手册   9-eYCg7C|  
  A (16)accounting period 会计期间   =\e}fyuK  
  A (17)accounting policies 会计方针   h ^g"FSzP  
  A (18)accounting rate of return 会计报酬率   zL5r8mD3  
  A (19)accounting reference date 会计参照日   T9jp*  
  A (20)accounting reference period 会计参照期间   Wxkk^J9F3  
  A (21)accrual concept 应计概念   8s-RNA>7^  
  A (22)accrual expenses 应计费用   z[b,:G  
  A (23)acid test ration 速动比率(酸性测试比率)   T5)Xl'Q  
  A (24)acquisition 购置   )TJz'J\*  
  A (25)acquisition accounting 收购会计   H@bra~k-  
  A (26)activity based accounting 作业基础成本计算   EShc1KPqc  
  A (27)adjusting events 调整事项   1*S It5?4  
  A (28)administrative expenses 行政管理费   ~;_]U[eOL  
  A (29)advice note 发货通知   - y{* U1[  
  A (30)amortization 摊销   @xH|(  
  A (31)analytical review 分析性检查   LN ]ks)  
  A (32)annual equivalent cost 年度等量成本法   P5* :r3>  
  A (33)annual report and accounts 年度报告和报表   t  }7hD  
  A (34)appraisal cost 检验成本   K~z*P 0g*  
  A (35)appropriation account 盈余分配账户   9*GwW&M%1_  
  A (36)articles of association 公司章程细则   s+(%N8B  
  A (37)assets 资产   3hab51J  
  A (38)assets cover 资产保障   gF^l`1f"  
  A (39)asset value per share 每股资产价值   =xQ 7:TB  
  A (40)associated company 联营公司   ~0w7E0DE[  
  A (41)attainable standard 可达标准   *#;8mM  
Yd~K\tX :n  
 A (42)attributable profit 可归属利润   m~1{~'  
  A (43)audit 审计   L~x3}o$-o  
  A (44)audit report 审计报告   LG'JQGl5  
  A (45)auditing standards 审计准则   7Gnslp?[U  
  A (46)authorized share capital 额定股本   9vWKyzMi  
  A (47)available hours 可用小时   %E?:9. :NJ  
  A (48)avoidable costs 可避免成本 7s; <5xc  
  B (49)back-to-back loan 易币贷款   ~QFD ^SoK  
  B (50)backflush accounting 倒退成本计算   #QXv[%k  
  B (51)bad debts 坏帐   bYQ h{q  
  B (52)bad debts ratio 坏帐比率   .{`+bT^b<2  
  B (53)bank charges 银行手续费   v]F q}I"  
  B (54)bank overdraft 银行透支   .3?'+KZ,  
  B (55)bank reconciliation 银行存款调节表   >F8&wh'BjY  
  B (56)bank statement 银行对账单   k(C?6Gfj  
  B (57)bankruptcy 破产   *=ftg&  
  B (58)basis of apportionment 分摊基础   zwR@^ 5^6  
  B (59)batch 批量   +P/"bwv0  
  B (60)batch costing 分批成本计算   <*0MD6 $5  
  B (61)beta factor B(市场)风险因素   =rl/ l8|P  
  B (62)bill 账单   -}%'I ]R=  
  B (63)bill of exchange 汇票   tBtJRi(  
  B (64)bill of landing 提单   aO.'(kk8  
  B (65)bill of materials 用料预计单   u><ax  
  B (66)bill payable 应付票据   fU@}]&  
  B (67)bill receivable 应收票据   RKdf1C  
  B (68)bin card 存货记录卡   7loCb4Hv  
  B (69)bonus 红利   Ky|Hi3?  
  B (70)book-keeping 薄记   uEWWY t  
  B (71)Boston classification 波士顿分类   1)?^N`xF  
  B (72)breakeven chart 保本图   P{)H7B>  
  B (73)breakeven point 保本点   ->n<9  
  B (74)breaking-down time 复位时间    twz  
  B (75)budget 预算   cCFSPT2fq[  
  B (76)budget center 预算中心   n} GIf&  
  B (77)budget cost allowance 预算成本折让   AJ2Xq*fk  
  B (78)budget manual 预算手册   8H./@~_ =  
  B (79)budget period 预算期间   583ej2HPg  
  B (80)budgetary control 预算控制   h#zx^F1  
  B (81)budgeted capacity 预算生产能力   [?RLvhU|  
  B (82)burden 制造费用   +1Si>I  
  B (83)business center 经营中心   $JqdI/s  
  B (84)business entity 营业个体   )~_!u}+:(  
  B (85)business unit 经营单位   G\Hck=P[$3  
 B (86)buy-out management 管理性购买产权   ~ i1w,;(  
  B (87)by-product 副产品 UYW%% 5p?  
  C (88)called-up share capital 催缴股本   [ w  
  C (89)capacity 生产能力   .!KlN%As  
  C (90)capacity ratios 生产能力比率   'Vy$d<@s[  
  C (91)capital 资本   `PSr64h:D  
  C (92)capital assets pricing model资本资产计价模式   Ptzha?}OZ  
  C (93)capital commitment 承诺资本   &_,^OE}K_:  
  C (94)capital employed 已运用的资本   u Q&& ? j  
  C (95)capital expenditure 资本支出   fdho`juFa  
  C (96)capital expenditureauthorization 资本支出核准   &|%z!x6f  
  C (97)capital expenditure control 资本支出控制   ?XsL4HI x  
  C (98)capital expenditure proposal资本支出申请   \@pl:Os  
  C (99)capital funding planning 资本基金筹集计划   / Zz2=gDY  
  C (100)capital gain 资本收益   |?s%8c'w=  
  C (101)capital investment appraisal资本投资评估   'gUHy1p  
  C (102)capital maintenance 资本保全   L45&O *%  
  C (103)capital resource planning 资本资源计划   miuJ!Kr'  
  C (104)capital surplus 资本盈余   V?Lf& X?  
  C (105)capital turnover 资本周转率   BS*cG>T  
  C (106)card 记录卡   eWqJ2Tt  
  C (107)cash 现金   \b.2f+;3  
  C (108)cash account 现金账户   #Q 2$v;  
  C (109)cash book 现金账薄   ^>GL<1 1  
  C (110)cash cow 金牛产品   PHDKx+$  
  C (111)cash flow 现金流量   1dfA 8=L,s  
  C (112)cash discounted 现金贴现   \VHi   
  C (113)cash flow budget 现金流量预算   GK95=?f~8;  
  C (114)cash flow statement 现金流量表   F5:*;E;$  
  C (115)cash ledger 现金分类账   m{pL< g^M  
  C (116)cash limit 现金限额   g.DgJX&i  
  C (117)CCA 现时成本会计   CEYHD?9k8  
  C (118)center 中心   XS9k&~)*  
  C (119)changeover time 变更时间   uAzV a!)  
  C (120)chartered entity 特许经济个体   n+zXt?{u  
  C (121)cheque 支票   BRoi`.b:  
  C (122)cheque register 支票登记薄   ?U|~h1   
  C (123)coin analysis 零钱分类   VQPq+78  
  C (124)classification 分类   iA^w2K  
  C (125)clock card 工时卡   +;Cq>1x,  
  C (126)code 代码   6 Y&OG>_\  
  C (127)commitment accounting 承诺确认会计   <FS/'[P  
  C (128)common cost 共同成本   WRVKh  
  C (129)company limited byguarantee 有限担保责任公司   DbPw) aCj  
C (130)company limited shares 股份有限公司   jt3s;U*  
  C (131)competitive position 竞争能力状况   S wC,=S  
  C (132)concept 概念   tjDVU7um  
  C (133)conglomerate 跨行业企业   =:~~RqHl  
  C (134)consistency concept 一致性概念   k]R O=/ ?M  
  C (135)consolidated accounts 合并报表   4$IPz7  
  C (136)consolidation accounting 合并会计   +R2  
  C (137)consortium 财团   &JfyXM[]  
  C (138)contingency plan 应急计划   Bq R;d  
  C (139)contingent liabilities 或有负债   !G\1$"T$  
  C (140)continuous operation 连续生产   &\0LR?Nh  
  C (141)contra 抵消   y::KjB 0  
  C (142)contract cost 合同成本   5uDQ*nJ|  
  C (143)contract costing 合同成本计算   jq.@<<j|$  
  C (144)contribution 贡献毛益   qf)]!w U9  
  C (145)contribution centre 贡献中心   g^B 6N F  
  C (146)contribution chart 贡献图   71K6] ~<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $|(roC(  
  C (148)contribution to salesration 贡献毛益对销售比率   .]r[0U  
  C (149)control 控制   {zVJlJKxs  
  C (150)control account 控制帐户   ,Oxdqxu7  
  C (151)control limits 控制限度   Aba6/  
  C (152)controllability concept 可控制概念   "ajZ&{Z  
  C (153)controllable cost 可控制成本   #\`6ZHW  
  C (154)conversion cost 加工成本   Yv"uIj+']  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Lb2B u>  
  C (156)corporate appraisal 公司评估   1-w1k ^e  
  C (157)corporate planning 公司计划   !m_'<=)B4~  
  C (158)corporate social reporting 公司社会报告   3D<P [.bS  
  C (159)corporation 股份公司   Yn J=&21  
  C (160)cost 成本   q".l:T%|C}  
  C (161)cost account 成本帐户   " Jv&=zJ  
  C (162)cost accounting 成本会计   ~0/=5 dC  
  C (163)cost accounting manual 成本手册   %#7M~RB[  
  C (164)cost accounts calendar 成本报表的日历时间    .':SD{  
  C (165)cost adjustment 成本调整   rzqCQZHL5  
  C (166)cost allocation 成本分配   N66jFRA;x  
  C (167)cost apportionment 成本分摊   :dLS+cTC  
  C (168)cost attribution 成本归属   <&H.pN1 _  
  C (169)cost audit 成本审计   $#t&W&  
  C (170)cost behaviour 成本性态   /eIwv 31  
  C (171)cost benefit analysis 成本效益分析   &X|z(vSJ$  
  C (172)cost center 成本中心   <#`<Ys3b*!  
  C (173)cost driver 成本动因
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