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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 8v M}moper  
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  1.audit   审计 451r!U1Z  
  2.attestation   鉴证 !z;a>[T'  
  3.credibility   可信赖程度 +t R6[%  
  4.audit of financial statements 财务报表审计 @l^=&53T  
  5.agreed-upon procedures 执行商定程序 _e=R[  
  6.high levels of assurance 高水平保证 1Q6WpS  
  7.compilation 编制 por[p\M.  
  8.reliability 可靠性 0f 1Lu) 2  
  9.relevance 相关性 lV-7bZ  
  10.professional skepticism 职业谨慎 (@dh"=Lt\  
  11.objectivity 客观性 DLkNL?a  
  12. professional competence 专业胜任能力 hp}J_/+4n  
  13.Senior/CPA-in-charge 项目经理 '@u/] ra:  
  14.audit engagement letter 业务约定书 yk9|H)-z  
  15.recurring audit 连续审计 +xwz .:::  
  16.the client 委托人 z.:{   
  17.change CPA 更换注册会计 d9[*&[2J|  
  18.the existing CPA 现任注册会计师 9 I> 3p4]  
  19.the successor CPA 后任注册会计师 O edL?4  
  20.the preceding CPA前任注册会计师 tZ[Y~],F  
  21.issue the audit report 出具审计报告 h@T}WZv  
  22.expert 专家 n~l )7_G  
  23.the board of directors 董事会 $L.0$-je4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ](vsh gp2  
  25.assess material misstatement risks评估重大错报风险 jBV2]..  
  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 ,ORZtj  
  27.a general knowledge of —— 初步了解―――的情况 R v6{ '\:  
  28.a more knowledge of—— 进一步了解的情况 y5.Z<Y  
  29.the prior year‘s working papers 以前年度工作底稿 9/RbfV[)  
  30.minutes of meeting 会议纪要 I-i)D  
  31.business risks 经营风险 d+%1q  
  32.appropriateness 适当性 zqqpB wk#  
  33.accounting estimate 会计估计 k`r } Gb  
  34.management representations 管理层声明 REhXW_ x  
  35.going concern assumption 持续经营假设 UHz*Tfjb  
  36.audit plan 审计计划 /!UuGm   
  37.significant audit areas 重点审计领域 &3>ki0L  
  38.error 错误 _$By c(.c  
  39.fraud舞弊 )]!Ps` ,u  
  40.modified or additional procedures 修改或追加审计程序 wYhWRgP  
  41.misappropriation of assets 侵占资产 @<\f[Znt o  
  42.transactions without substance 虚假交易 fEdQR->  
  43.unusual pressures 异常压力 hZ.Sj~> 7`  
  44.the suspected noncompliance 涉嫌存在违法行为 _h7+.U=  
  45.materialiy 重要性 MwL' H<  
  46.exceed the materiality level 超过重要性水平 tn;e PcU  
  47.approach the materiality level 接近重要性水平 |,5b[Y"Dt  
  48.an acceptably low level 可接受水平 *~M=2Fj;i  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,:QG%Et  
  50.misstatements or omissions 错报或漏报 &TSt/b/+W  
  51.aggregate 总计 tuK"}HepB  
  52.subsequent events 期后事项 (hd^  
  53.adjust the financial statements 调整财务报表 "tUXYY  
  54.perform additional audit procedures 实施追加的审计程序 F$ x@ ]  
  55.audit risk 审计风险 f!*b8ND^R  
  56.detection risk 检查风险 OibW 8A4Z1  
  57.inappropriate audit opinion 不适当的审计意见 ji`N1e,l  
  58.material misstatement 重大的错报 ?{$Q'c_I  
  59.tolerable misstatement 可容忍错报 LDW":k|  
  60.the acceptable level of detection risk 可接受的检查风险 =+97VO(w]G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 KSuP'.l  
  62.simall business 小规模企业 ,m!j2H}8  
  63.accounting system 会计系统 FJv=5L  
  64.test of control 控制测试 YU[93@mCh  
  65.walk-through test 穿行测试 PX[taDN  
  66.communication 沟通 NyJU?^f&v  
  67.flow chart 流程图 :HRJ49a  
  68.reperformance of internal control 重新执行 x'; 6  
  69.audit evidence 审计证据 18Vtk"j  
  70.substantive procedures 实质性程序 ,y3o ,gl  
  71.assertions 认定 J:'cj5@  
  72.esistence 存在 E*7B5  
  73.occurrence 发生 WhSQ>h!@s  
  74.completeness 完整性 "4H&wHhT!  
  75.rights and obligations 权利和义务 CY0|.x  
  76.valuation and allocation 计价和分摊 t'_Hp},  
  77.cutoff 截止 -Uq I=#  
  78.accuracy 准确性 \)DP(wC  
  79.classification 分类 }-)2CEj3L%  
  80.inspection 检查 U{RW=sYB~9  
  81.supervision of counting 监盘 ?BQZ\SXU  
  82.observation 观察 Jj|HeZ1C f  
  83.confirmation 函证 6~0S%Hz   
  84.computation 计算 VCcLS3  
  85.analytical procedures 分析程序 gT'c`3Gkz  
  86.vouch 核对 #SQT!4  
  87.trace 追查 lOPCM1Se  
  88.audit sampling 审计抽样 IBf&'/ 8\  
  89.error 误差 ln'7kg  
  90.expected error 预期误差 nu}$wLM  
  91.population 总体 "dXRUg"  
  92.sampling risk 抽样风险 0MF [e3)a  
  93.non- sampling risk 非抽样风险 v6HBO#F'V{  
  94.sampling unit 抽样单位 m-dne/%_  
  95.statistical sampling 统计抽样 +e`f|OQ  
  96.tolerable error 可容忍误差 = I Ls[p  
  97.the risk of under reliance 信赖不足风险 1@P/h#_Vr  
  98.the risk of over reliance 信赖过度风险 _,=A\C_b@  
  99.the risk of incorrect rejection 误拒风险 *&+e2itmp  
  100. the risk of incorrect acceptance 误受风险 ]=2Ba<)m  
  101.working trial balance 试算平衡表 dfi A- h  
  102.index and cross-referencing 索引和交叉索引 vmv k  
  103.cash receipt 现金收入 '49&qO5B  
  104.cash disbursement 现金支出 "'4R _R  
  105.bank statement 银行对账单 gtyo~f  
  106.bank reconciliation 银行存款余额调节表 GX&BUP\  
  107.balance sheet date 资产负债表日 \$/)o1SG  
  108.net realizable value 可变现净值 KIC5U50J  
  109.storeroom 仓库 m(s(2 wq"f  
  110.sale invoice 销售发票 (\, <R C\  
  111.price list 价目表 'LpJ :Th  
  112.positive confirmation request 积极式询证函 sk\U[#ohH  
  113.negative confirmation request 消极式询证函 Q` 4=  
  114.purchase requisition 请购单 !Sy._NE`z  
  115.receiving report 验收报告 ,fpu@@2  
  116.gross margin 毛利 =GL}\I  
  117.manufacturing overhead 制造费用 m beM/  
  118.material requisition 领料单 $/Gvz)M  
  119.inventory-taking 存货盘点 \-0@9E<D  
  120.bond certificate 债券 }Xr-xh \v  
  121.stock certificate 股票 L$cNxz0$  
  122.audit report 审计报告 -X'HZ\)  
  123.entity 被审计单位 9AD`,]b  
  124.addressee of the audit report 审计报告的收件人 P(_D%0xKm  
  125.unqualified opinion 无保留意见 L)a8W   
  126.qualified opinion 保留意见 &W-L`aFd0  
  127.disclaimer of opinion 无法表示意见 WM .JoQ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +wXrQV  
  A (2)absorbed overhead 已吸收制造费用 2qo=ud  
  A (3)absorption costing 吸收成本计算 K}tl,MMU  
  A (4)account 账户,报表   PBbJfm  
  A (5)accounting postulate 会计假设   <|c n Qj*  
  A (6)accounting series release 会计公告文件   k<Z^93 S  
  A (7)accounting valuation 会计计价   [4"1TyW  
  A (8)account sale 承销清单 QM2Y?."#  
  A (9)accountability concept 经营责任概念   l~;H~h!h/  
  A (10)accountancy 会计职业   PUV)w\!&is  
  A (11)accountant 会计师   :'91qA%Wr  
  A (12)accounting 会计   = I,O+^  
  A (13)agency cost 代理成本   svCD&~|K#  
  A (14)accounting bases 会计基础   K 4QJDC8  
  A (15)accounting manual 会计手册   KtchK pv  
  A (16)accounting period 会计期间   E0!}~Z)  
  A (17)accounting policies 会计方针    H;s  
  A (18)accounting rate of return 会计报酬率   mEfI2P)#|  
  A (19)accounting reference date 会计参照日   ns[v.YDL  
  A (20)accounting reference period 会计参照期间   eqU2>bI f  
  A (21)accrual concept 应计概念   SeN4gr*  
  A (22)accrual expenses 应计费用   =.(yOUI  
  A (23)acid test ration 速动比率(酸性测试比率)   HS XS%v/Y  
  A (24)acquisition 购置   M$~3`n*^  
  A (25)acquisition accounting 收购会计   Ig}G"GR  
  A (26)activity based accounting 作业基础成本计算   a yn6k=F  
  A (27)adjusting events 调整事项   C93BK)$}  
  A (28)administrative expenses 行政管理费   {e\Pd!D?|  
  A (29)advice note 发货通知   |t+M/C0y/  
  A (30)amortization 摊销   ( NWT/yBx  
  A (31)analytical review 分析性检查   ^e:C{]S=  
  A (32)annual equivalent cost 年度等量成本法   v#0F1a?]D  
  A (33)annual report and accounts 年度报告和报表   _8P"/( `Rw  
  A (34)appraisal cost 检验成本   Zt4g G KG  
  A (35)appropriation account 盈余分配账户   u\wdb^8ds  
  A (36)articles of association 公司章程细则   g}"`@H(9r3  
  A (37)assets 资产   %KHO}gad1  
  A (38)assets cover 资产保障   >/mi#Y6  
  A (39)asset value per share 每股资产价值   l*>t@:2J  
  A (40)associated company 联营公司   5b45u 6  
  A (41)attainable standard 可达标准   *GleeJWz  
w F6ywr  
 A (42)attributable profit 可归属利润   2+zE|I.  
  A (43)audit 审计   KY 34Sc  
  A (44)audit report 审计报告   sd9$4k"  
  A (45)auditing standards 审计准则   d~F`q7F'?]  
  A (46)authorized share capital 额定股本   tvXoF;Yq  
  A (47)available hours 可用小时   nw swy]e8/  
  A (48)avoidable costs 可避免成本 T Po%zZo  
  B (49)back-to-back loan 易币贷款   3[I; 3=O  
  B (50)backflush accounting 倒退成本计算   '{dduHo  
  B (51)bad debts 坏帐   =y -L'z&r  
  B (52)bad debts ratio 坏帐比率   .] mYpz  
  B (53)bank charges 银行手续费   5v <>%=  
  B (54)bank overdraft 银行透支   Lh3>xZy"-z  
  B (55)bank reconciliation 银行存款调节表   %|E'cdvkX  
  B (56)bank statement 银行对账单   Mx{VN P  
  B (57)bankruptcy 破产   q9fC oz  
  B (58)basis of apportionment 分摊基础   kR$>G2$!  
  B (59)batch 批量   D,q=?~  
  B (60)batch costing 分批成本计算   mkgGX|k;  
  B (61)beta factor B(市场)风险因素   Mx<z34(T  
  B (62)bill 账单   ie|I*;#  
  B (63)bill of exchange 汇票   arJ4^  d  
  B (64)bill of landing 提单   )*#Pp )Q  
  B (65)bill of materials 用料预计单   maAZI-H{  
  B (66)bill payable 应付票据   e9e%8hL  
  B (67)bill receivable 应收票据   sqTBlP  
  B (68)bin card 存货记录卡   \Zc$X^}vN  
  B (69)bonus 红利   Fx,08  
  B (70)book-keeping 薄记   CvfX m  
  B (71)Boston classification 波士顿分类   dp`xyBQ3  
  B (72)breakeven chart 保本图   8 2qf7`  
  B (73)breakeven point 保本点   w1HE^ /  
  B (74)breaking-down time 复位时间   'f&o%5]  
  B (75)budget 预算   0^'A^  
  B (76)budget center 预算中心   h4rIt3`  
  B (77)budget cost allowance 预算成本折让   /~3~Xc ~=p  
  B (78)budget manual 预算手册   -c-af%xD  
  B (79)budget period 预算期间   2WQKj9iyN  
  B (80)budgetary control 预算控制   _G s*4:  
  B (81)budgeted capacity 预算生产能力   )006\W|t9  
  B (82)burden 制造费用   OQzJRu)mF#  
  B (83)business center 经营中心   s2f9 5<B  
  B (84)business entity 营业个体   OS8 ^mC  
  B (85)business unit 经营单位   1HQh%dZZ  
 B (86)buy-out management 管理性购买产权   fxfzi{}uj  
  B (87)by-product 副产品 m|q?gX9R  
  C (88)called-up share capital 催缴股本   u8ofg cFYE  
  C (89)capacity 生产能力   Y `4AML  
  C (90)capacity ratios 生产能力比率   3t<XbHF9  
  C (91)capital 资本   ] jbQou@  
  C (92)capital assets pricing model资本资产计价模式   Q'-V\ G)11  
  C (93)capital commitment 承诺资本   jVP70c  
  C (94)capital employed 已运用的资本   s ^NO(  
  C (95)capital expenditure 资本支出   hsV+?#I  
  C (96)capital expenditureauthorization 资本支出核准   we'<Y  
  C (97)capital expenditure control 资本支出控制   dw %aoe  
  C (98)capital expenditure proposal资本支出申请   FR~YO|4?  
  C (99)capital funding planning 资本基金筹集计划   5 o:VixZf  
  C (100)capital gain 资本收益   XL[/)lX{  
  C (101)capital investment appraisal资本投资评估   m-f"EFmP  
  C (102)capital maintenance 资本保全   >! +.M9  
  C (103)capital resource planning 资本资源计划   rM<lPMr1*  
  C (104)capital surplus 资本盈余   1I({2@C  
  C (105)capital turnover 资本周转率   _XT],"  
  C (106)card 记录卡   xml@]N*D#E  
  C (107)cash 现金   RjS;Ck@;  
  C (108)cash account 现金账户   ,#3}TDC  
  C (109)cash book 现金账薄   %bI(   
  C (110)cash cow 金牛产品   .qVz rS  
  C (111)cash flow 现金流量   ;t!n%SnK9!  
  C (112)cash discounted 现金贴现   |1^>n,C  
  C (113)cash flow budget 现金流量预算   >Gbj1>C}  
  C (114)cash flow statement 现金流量表   shW$V93<  
  C (115)cash ledger 现金分类账   ~;St,Fw<<  
  C (116)cash limit 现金限额   !:e|M|T'I*  
  C (117)CCA 现时成本会计   >cwyb9;!kK  
  C (118)center 中心    }* iag\  
  C (119)changeover time 变更时间   B{|g+c%  
  C (120)chartered entity 特许经济个体   hoxn!x$?  
  C (121)cheque 支票   "8K >Yu17  
  C (122)cheque register 支票登记薄   [c4.E"  
  C (123)coin analysis 零钱分类   j]7|5mC78  
  C (124)classification 分类   Ta#vD_QP  
  C (125)clock card 工时卡   Z J(/cD  
  C (126)code 代码   "bZV<;y6  
  C (127)commitment accounting 承诺确认会计   \RN,i]c-g/  
  C (128)common cost 共同成本   Hj ]$  
  C (129)company limited byguarantee 有限担保责任公司   Ke-Q>sm2Q  
C (130)company limited shares 股份有限公司   YArNJ5z=  
  C (131)competitive position 竞争能力状况   iO=xx|d  
  C (132)concept 概念   <%eY>E  
  C (133)conglomerate 跨行业企业   kg[u@LgvoN  
  C (134)consistency concept 一致性概念   'Z2:u!E  
  C (135)consolidated accounts 合并报表   'B}pIx6k~  
  C (136)consolidation accounting 合并会计   ~XGO^P"?  
  C (137)consortium 财团   ".L+gn}u-  
  C (138)contingency plan 应急计划   #1R_* Uh  
  C (139)contingent liabilities 或有负债   C G'NC\x5  
  C (140)continuous operation 连续生产   AoHA+>&U  
  C (141)contra 抵消   n<MMO=+bg  
  C (142)contract cost 合同成本   A(duUl~  
  C (143)contract costing 合同成本计算   <B6@q4Q  
  C (144)contribution 贡献毛益   N/)mw/?i  
  C (145)contribution centre 贡献中心   $mm =$.  
  C (146)contribution chart 贡献图   GypZ!)1   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2&91C[da0  
  C (148)contribution to salesration 贡献毛益对销售比率   :1u>T3L.z  
  C (149)control 控制   /=Ug}%.  
  C (150)control account 控制帐户   9dA(f~  
  C (151)control limits 控制限度   `;fh<kv  
  C (152)controllability concept 可控制概念   !8&,GT  
  C (153)controllable cost 可控制成本   ^|}C!t+  
  C (154)conversion cost 加工成本    k*|dX.C:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .fcU&t  
  C (156)corporate appraisal 公司评估   }]vj"!?a  
  C (157)corporate planning 公司计划   o;Ijv\Em  
  C (158)corporate social reporting 公司社会报告   I Vy,A7f  
  C (159)corporation 股份公司   q3Umqvl)oe  
  C (160)cost 成本   6 h>8^l  
  C (161)cost account 成本帐户   LLmgk"  
  C (162)cost accounting 成本会计   > 7!aZO  
  C (163)cost accounting manual 成本手册   "_+X#P x  
  C (164)cost accounts calendar 成本报表的日历时间   )hk=wu6  
  C (165)cost adjustment 成本调整   #1Mk9sxo  
  C (166)cost allocation 成本分配   OXDlwbwL  
  C (167)cost apportionment 成本分摊   Gb 61X6  
  C (168)cost attribution 成本归属   jIE>t5 fy  
  C (169)cost audit 成本审计   BEvSX|M>x  
  C (170)cost behaviour 成本性态   l^xkXj  
  C (171)cost benefit analysis 成本效益分析   IyG5Rj2  
  C (172)cost center 成本中心   q?z6|]M|u  
  C (173)cost driver 成本动因
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