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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 yI=nu53BV  
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  1.audit   审计 ko.% @Y(=  
  2.attestation   鉴证 qV=O;  
  3.credibility   可信赖程度 D}%VZA}].  
  4.audit of financial statements 财务报表审计 DmoY],9I+p  
  5.agreed-upon procedures 执行商定程序 4Zjd g`  
  6.high levels of assurance 高水平保证 4P C'7V=S  
  7.compilation 编制 %AV3eqghCg  
  8.reliability 可靠性 ,>g( %3C  
  9.relevance 相关性 0?R$>=u  
  10.professional skepticism 职业谨慎 Uq=Rz8hLM  
  11.objectivity 客观性 WKr4S<B8mr  
  12. professional competence 专业胜任能力 Fpt tH?^  
  13.Senior/CPA-in-charge 项目经理 _2k<MiqCD[  
  14.audit engagement letter 业务约定书 (3 ,7  
  15.recurring audit 连续审计 ;8F6a:\v  
  16.the client 委托人 >yyu:dk-;  
  17.change CPA 更换注册会计 ^=I[uX-3ue  
  18.the existing CPA 现任注册会计师 AB!({EIi  
  19.the successor CPA 后任注册会计师 7F~Jz*,B*W  
  20.the preceding CPA前任注册会计师 q q^[(n  
  21.issue the audit report 出具审计报告 uA?a DjA  
  22.expert 专家 AzGbvBI&V  
  23.the board of directors 董事会 q9zeN:><  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uPFbKSJj  
  25.assess material misstatement risks评估重大错报风险 YU87l  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 % [,^2s  
  27.a general knowledge of —— 初步了解―――的情况 "{{@N4^  
  28.a more knowledge of—— 进一步了解的情况 7Aw <:  
  29.the prior year‘s working papers 以前年度工作底稿 s5b<KQ.  
  30.minutes of meeting 会议纪要 {YzpYc1  
  31.business risks 经营风险 }k1[Fc|  
  32.appropriateness 适当性 DL_M#c`<  
  33.accounting estimate 会计估计  z_C7=ga<  
  34.management representations 管理层声明 xAsy07J?  
  35.going concern assumption 持续经营假设 gi A(VUwI>  
  36.audit plan 审计计划 rI:]''PR  
  37.significant audit areas 重点审计领域 ']Km%uwL  
  38.error 错误 ?s0")R&  
  39.fraud舞弊 fQU_A  
  40.modified or additional procedures 修改或追加审计程序 0O q5;5  
  41.misappropriation of assets 侵占资产 -mZ{.\9  
  42.transactions without substance 虚假交易 lZ+ 1 A0e  
  43.unusual pressures 异常压力 V6<Ki  
  44.the suspected noncompliance 涉嫌存在违法行为 QD[l 6  
  45.materialiy 重要性 {-IRX)m*  
  46.exceed the materiality level 超过重要性水平 'bef3P9`  
  47.approach the materiality level 接近重要性水平 t/"9LMKs?  
  48.an acceptably low level 可接受水平 =66,$~g{  
  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 KrECAc  
  50.misstatements or omissions 错报或漏报 Io;26F""  
  51.aggregate 总计 <>1*1%m  
  52.subsequent events 期后事项 la !rg#)-X  
  53.adjust the financial statements 调整财务报表 *u<@_Oa  
  54.perform additional audit procedures 实施追加的审计程序 ?y{"OuRf.  
  55.audit risk 审计风险 B415{  
  56.detection risk 检查风险 B gG+  
  57.inappropriate audit opinion 不适当的审计意见 $r)nvf`\  
  58.material misstatement 重大的错报 5al44[  
  59.tolerable misstatement 可容忍错报 E}w<-]8  
  60.the acceptable level of detection risk 可接受的检查风险 PDh1*bf{u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 VM ny>g&3  
  62.simall business 小规模企业 `=foB-(zt  
  63.accounting system 会计系统 fI(H : N  
  64.test of control 控制测试 *r3u=oWb  
  65.walk-through test 穿行测试 I=`efc]T  
  66.communication 沟通 QeAkuqT'[  
  67.flow chart 流程图 U#_rcu  
  68.reperformance of internal control 重新执行 \RP=Gf  
  69.audit evidence 审计证据 zPoIs @  
  70.substantive procedures 实质性程序 (aH_K07  
  71.assertions 认定 )6zwprH!  
  72.esistence 存在 5h(] S[Zf3  
  73.occurrence 发生 yYTiAvN  
  74.completeness 完整性 ;,&1  
  75.rights and obligations 权利和义务 )@YrHS4  
  76.valuation and allocation 计价和分摊 D#9W [6  
  77.cutoff 截止 >G+?X+9  
  78.accuracy 准确性 Ol@ YSkd  
  79.classification 分类 ZGOI8M]@  
  80.inspection 检查 ]pA}h. R#-  
  81.supervision of counting 监盘 ?G-a:'1! 6  
  82.observation 观察 g'b)]Q  
  83.confirmation 函证 xH8nn3U  
  84.computation 计算 e{9(9q E"  
  85.analytical procedures 分析程序 L``K. DF  
  86.vouch 核对 WaWx5Fx+  
  87.trace 追查 V # 6`PD6  
  88.audit sampling 审计抽样 M:(k7a+[^  
  89.error 误差 Zt[1RMO  
  90.expected error 预期误差 ',* 6vbII  
  91.population 总体 {4{ACp  
  92.sampling risk 抽样风险 MgLz:2 :F  
  93.non- sampling risk 非抽样风险 8 YBsYKC  
  94.sampling unit 抽样单位 m[u 6<C  
  95.statistical sampling 统计抽样 A]vQ1*pnk  
  96.tolerable error 可容忍误差 f-6E>  
  97.the risk of under reliance 信赖不足风险 !-4pr[C  
  98.the risk of over reliance 信赖过度风险 A|@d4 +  
  99.the risk of incorrect rejection 误拒风险 FyQ^@@  
  100. the risk of incorrect acceptance 误受风险 A! 1>  
  101.working trial balance 试算平衡表 D`.CXFI+U  
  102.index and cross-referencing 索引和交叉索引 Tr}c]IP*  
  103.cash receipt 现金收入 S*CRVs  
  104.cash disbursement 现金支出 { lLUZM  
  105.bank statement 银行对账单 $y >J=  
  106.bank reconciliation 银行存款余额调节表 R16" lG  
  107.balance sheet date 资产负债表日 ?z60b=f8  
  108.net realizable value 可变现净值 bLoYg^T/  
  109.storeroom 仓库 4S.%y7d\  
  110.sale invoice 销售发票 ?Zoq|Q+  
  111.price list 价目表 i@_|18F]`  
  112.positive confirmation request 积极式询证函 v *~ yN*  
  113.negative confirmation request 消极式询证函 ]0dp^%  
  114.purchase requisition 请购单 crC];LMl/  
  115.receiving report 验收报告 GYv2 ^IB:  
  116.gross margin 毛利 +Mv0X%(N  
  117.manufacturing overhead 制造费用 -]P W\}w1  
  118.material requisition 领料单 O`mW,  
  119.inventory-taking 存货盘点 ")(1z@  
  120.bond certificate 债券 f5/ba9n I  
  121.stock certificate 股票 ;LH?Qu;e  
  122.audit report 审计报告 7IZ(3B<87t  
  123.entity 被审计单位 s6).?oE  
  124.addressee of the audit report 审计报告的收件人 ;mo}$^49*  
  125.unqualified opinion 无保留意见 ^ tm,gh  
  126.qualified opinion 保留意见 lTdYPqMi  
  127.disclaimer of opinion 无法表示意见 WohK,<Or  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y)#Ib*?  
  A (2)absorbed overhead 已吸收制造费用 XUUS N  
  A (3)absorption costing 吸收成本计算 Q.6pmaXrb  
  A (4)account 账户,报表   +|( eP_  
  A (5)accounting postulate 会计假设   F+Lq  
  A (6)accounting series release 会计公告文件   /tP"r}l   
  A (7)accounting valuation 会计计价   *+qXX CA  
  A (8)account sale 承销清单 35jP</  
  A (9)accountability concept 经营责任概念   [?Aq#av  
  A (10)accountancy 会计职业   n2Ycq&O  
  A (11)accountant 会计师   ]b<k%   
  A (12)accounting 会计   UXa3>q>  
  A (13)agency cost 代理成本   K$' J:{yY  
  A (14)accounting bases 会计基础   iQin|$F_O  
  A (15)accounting manual 会计手册   Gz~P 0Z^w}  
  A (16)accounting period 会计期间   )X| uOg&|  
  A (17)accounting policies 会计方针   0VsrAV0  
  A (18)accounting rate of return 会计报酬率   `t ZvIy*  
  A (19)accounting reference date 会计参照日   ycCEXu2F  
  A (20)accounting reference period 会计参照期间    |n~,$  
  A (21)accrual concept 应计概念   R4QXX7h!  
  A (22)accrual expenses 应计费用   F ~ /{1Q*  
  A (23)acid test ration 速动比率(酸性测试比率)   07# ~cVI  
  A (24)acquisition 购置   Z]":xl\7  
  A (25)acquisition accounting 收购会计   !}Cd_tj6  
  A (26)activity based accounting 作业基础成本计算   &FIPEe#n  
  A (27)adjusting events 调整事项   GZ UD I#  
  A (28)administrative expenses 行政管理费   ezCsbV;. [  
  A (29)advice note 发货通知   0b~5i-zM/  
  A (30)amortization 摊销   8GV$L~i  
  A (31)analytical review 分析性检查   q 9yY%  
  A (32)annual equivalent cost 年度等量成本法   @B*?owba>  
  A (33)annual report and accounts 年度报告和报表   W<u63P  
  A (34)appraisal cost 检验成本   2|kx:^D p  
  A (35)appropriation account 盈余分配账户   '1|r+(q|2  
  A (36)articles of association 公司章程细则   k P>G4$e_v  
  A (37)assets 资产   j!qO[CJJ  
  A (38)assets cover 资产保障   FSIV\  u  
  A (39)asset value per share 每股资产价值   t!AHTtI  
  A (40)associated company 联营公司   PDzVXLpC  
  A (41)attainable standard 可达标准   u==bLl=$  
H)G ^ Y 1  
 A (42)attributable profit 可归属利润   Elh: %dr Q  
  A (43)audit 审计   {SbA(a?B  
  A (44)audit report 审计报告   >QU1_'1r  
  A (45)auditing standards 审计准则   7?qRY9Qu  
  A (46)authorized share capital 额定股本   $F`jM/B6  
  A (47)available hours 可用小时   P+wV .pF|  
  A (48)avoidable costs 可避免成本 C5\bnk{  
  B (49)back-to-back loan 易币贷款   '|G_C%,B  
  B (50)backflush accounting 倒退成本计算   O (<Wn-  
  B (51)bad debts 坏帐   uw&GXOzew9  
  B (52)bad debts ratio 坏帐比率   @w[WG:-+  
  B (53)bank charges 银行手续费   +D*b!5[  
  B (54)bank overdraft 银行透支   i_)j K  
  B (55)bank reconciliation 银行存款调节表   2N9 BI-a  
  B (56)bank statement 银行对账单   Gyw@+(l  
  B (57)bankruptcy 破产   w t ? 8-_  
  B (58)basis of apportionment 分摊基础   N9r02c  
  B (59)batch 批量   a9(1 6k  
  B (60)batch costing 分批成本计算   8tK8|t5+  
  B (61)beta factor B(市场)风险因素   s{2BG9s  
  B (62)bill 账单   &-470Z%/  
  B (63)bill of exchange 汇票   /RT3 r  
  B (64)bill of landing 提单   iKu[j)F  
  B (65)bill of materials 用料预计单   68kxw1xY  
  B (66)bill payable 应付票据   Ge8&_7  
  B (67)bill receivable 应收票据   <bDjAVq  
  B (68)bin card 存货记录卡   zT6ng#  
  B (69)bonus 红利   BBm.;=8@ ^  
  B (70)book-keeping 薄记   & %ej=O  
  B (71)Boston classification 波士顿分类   #9,!IW]l  
  B (72)breakeven chart 保本图   E%:!* 9  
  B (73)breakeven point 保本点   KN'l/9.  
  B (74)breaking-down time 复位时间   yYkk0 3  
  B (75)budget 预算   )Mx[;IwE  
  B (76)budget center 预算中心   cYF R.~p  
  B (77)budget cost allowance 预算成本折让   A=o p R  
  B (78)budget manual 预算手册   f\!*%xS;  
  B (79)budget period 预算期间   i%GjtYjS  
  B (80)budgetary control 预算控制   :+|b7fF  
  B (81)budgeted capacity 预算生产能力   ? g&6l0 n`  
  B (82)burden 制造费用   z1aApS  
  B (83)business center 经营中心   ~Us1F=i_Q  
  B (84)business entity 营业个体   +*WE<4"!6  
  B (85)business unit 经营单位   9t(B{S  
 B (86)buy-out management 管理性购买产权   Oj:O-PtN2  
  B (87)by-product 副产品 HU-4k/I~  
  C (88)called-up share capital 催缴股本   N{IY \/;\  
  C (89)capacity 生产能力   $NJ]2P9L  
  C (90)capacity ratios 生产能力比率   X's-i!  
  C (91)capital 资本   p#HPWW"  
  C (92)capital assets pricing model资本资产计价模式   E j@M\  
  C (93)capital commitment 承诺资本   w6y?D<  
  C (94)capital employed 已运用的资本   s03 DL  
  C (95)capital expenditure 资本支出   E1_FK1*V;  
  C (96)capital expenditureauthorization 资本支出核准   *,-)4)7d  
  C (97)capital expenditure control 资本支出控制   %L+/GtxK  
  C (98)capital expenditure proposal资本支出申请   W@GcE;#-  
  C (99)capital funding planning 资本基金筹集计划   v)N8vFdd  
  C (100)capital gain 资本收益   *YZ' Uy?  
  C (101)capital investment appraisal资本投资评估   AMA :hQ  
  C (102)capital maintenance 资本保全   - o$S=  
  C (103)capital resource planning 资本资源计划   0|9(oP/:  
  C (104)capital surplus 资本盈余   <1.].A@b*  
  C (105)capital turnover 资本周转率   |tP1,[w">  
  C (106)card 记录卡   )zlksF  
  C (107)cash 现金   XA5gosq  
  C (108)cash account 现金账户   e<dFvMO  
  C (109)cash book 现金账薄   }r3, fH  
  C (110)cash cow 金牛产品   O?p.kf{b  
  C (111)cash flow 现金流量   Ne,7[k  
  C (112)cash discounted 现金贴现   PQ.xmg2  
  C (113)cash flow budget 现金流量预算   >^ 0JlL`XG  
  C (114)cash flow statement 现金流量表   "tBdz V  
  C (115)cash ledger 现金分类账   TKvUBy  
  C (116)cash limit 现金限额   |jJC~/WR  
  C (117)CCA 现时成本会计   #M&rmKv)g  
  C (118)center 中心   BoG/Hd.S  
  C (119)changeover time 变更时间   &NZN_%  
  C (120)chartered entity 特许经济个体   6* cm  
  C (121)cheque 支票   *Af]?-|^{#  
  C (122)cheque register 支票登记薄   Gy.<gyK9  
  C (123)coin analysis 零钱分类   17tph;  
  C (124)classification 分类    V7 %G?  
  C (125)clock card 工时卡   Za}*6N=?*  
  C (126)code 代码   8N4W}YBs  
  C (127)commitment accounting 承诺确认会计   C_dsYuQ5R  
  C (128)common cost 共同成本    St-:+=V_  
  C (129)company limited byguarantee 有限担保责任公司   E)3B)(@&P  
C (130)company limited shares 股份有限公司   9G` 2t~%  
  C (131)competitive position 竞争能力状况   E^zgYkZO  
  C (132)concept 概念   m <IPi <  
  C (133)conglomerate 跨行业企业   \ v44Vmfz  
  C (134)consistency concept 一致性概念   E0$UoP   
  C (135)consolidated accounts 合并报表   Nt,)5_K <  
  C (136)consolidation accounting 合并会计   HAEgR  
  C (137)consortium 财团   #`RY KQwB  
  C (138)contingency plan 应急计划   \)eHf 7H  
  C (139)contingent liabilities 或有负债   e'[T5HI  
  C (140)continuous operation 连续生产   `* "u"7e  
  C (141)contra 抵消   oF, XSd  
  C (142)contract cost 合同成本   ^_9 ^iL  
  C (143)contract costing 合同成本计算   qe 4hNFq  
  C (144)contribution 贡献毛益   OYzt>hdH  
  C (145)contribution centre 贡献中心   X5U_|XK6Y  
  C (146)contribution chart 贡献图   0{F"b'h  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e &^BPzg  
  C (148)contribution to salesration 贡献毛益对销售比率   [6K2V:6:  
  C (149)control 控制   |Yh-`~~A"  
  C (150)control account 控制帐户   JaKR#Y$+~  
  C (151)control limits 控制限度   .{`+bT^b<2  
  C (152)controllability concept 可控制概念   R?qVFMQ  
  C (153)controllable cost 可控制成本   /%po@Pm#I  
  C (154)conversion cost 加工成本   F')T:;,s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7{RI`Er`  
  C (156)corporate appraisal 公司评估   #pBAGm3  
  C (157)corporate planning 公司计划   Fkuq'C< |Y  
  C (158)corporate social reporting 公司社会报告   M$ep.<Z1|  
  C (159)corporation 股份公司   7Ro7/PT (  
  C (160)cost 成本   Re5m  
  C (161)cost account 成本帐户   R"6Gm67t  
  C (162)cost accounting 成本会计   nT` NfN  
  C (163)cost accounting manual 成本手册   ;!, ]}2w*X  
  C (164)cost accounts calendar 成本报表的日历时间   33J}AK^FE  
  C (165)cost adjustment 成本调整   Xx[ L K  
  C (166)cost allocation 成本分配   x5v^@_: jr  
  C (167)cost apportionment 成本分摊   (aVs p*E  
  C (168)cost attribution 成本归属   kMKI=>s+  
  C (169)cost audit 成本审计   1B'i7  
  C (170)cost behaviour 成本性态   s#`%c({ U|  
  C (171)cost benefit analysis 成本效益分析   (6A>:_)  
  C (172)cost center 成本中心   _55T  
  C (173)cost driver 成本动因
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