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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 uMtq4.  
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  1.audit   审计 I8)x 0)Lx  
  2.attestation   鉴证 (qnzz!s  
  3.credibility   可信赖程度 *f=H#  
  4.audit of financial statements 财务报表审计 YgC J s;  
  5.agreed-upon procedures 执行商定程序 +HQX]t:Y  
  6.high levels of assurance 高水平保证 /Zap'S/  
  7.compilation 编制 fa;\4#  
  8.reliability 可靠性 ?` ,<l#sj  
  9.relevance 相关性 0{j] p^'<  
  10.professional skepticism 职业谨慎 Jc"xH~,  
  11.objectivity 客观性 MJd!J ]E6  
  12. professional competence 专业胜任能力 nc!P !M  
  13.Senior/CPA-in-charge 项目经理 De@GNN"-  
  14.audit engagement letter 业务约定书 /\V -1 7-  
  15.recurring audit 连续审计 ^+^#KC8]W  
  16.the client 委托人 nxkbI:+t  
  17.change CPA 更换注册会计 K2<"O qp_W  
  18.the existing CPA 现任注册会计师 +1~Y2   
  19.the successor CPA 后任注册会计师 0qqk:h  
  20.the preceding CPA前任注册会计师 Cb5;l~}L  
  21.issue the audit report 出具审计报告 9aFu51  
  22.expert 专家 9}p?h1NrY  
  23.the board of directors 董事会 d`q<!qFZh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ]*|+06  
  25.assess material misstatement risks评估重大错报风险 *JDQaWzBd  
  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 m-4P*P$X  
  27.a general knowledge of —— 初步了解―――的情况 z'Atw"kA  
  28.a more knowledge of—— 进一步了解的情况 lk]q\yO_%  
  29.the prior year‘s working papers 以前年度工作底稿 Gjf b<  
  30.minutes of meeting 会议纪要 4t]ccqX*{  
  31.business risks 经营风险 %wWJVq}jx  
  32.appropriateness 适当性 @&p:J0hbp  
  33.accounting estimate 会计估计 byoP1F%  
  34.management representations 管理层声明 y_boJ  
  35.going concern assumption 持续经营假设 kVR_?ch{  
  36.audit plan 审计计划 Fcz 7   
  37.significant audit areas 重点审计领域 7ESSx"^B  
  38.error 错误 o{7wPwQ;*  
  39.fraud舞弊 mQdF+b1o  
  40.modified or additional procedures 修改或追加审计程序 !_C*2+f  
  41.misappropriation of assets 侵占资产 A[:0?Ez=  
  42.transactions without substance 虚假交易 viB'ul7o  
  43.unusual pressures 异常压力 5]pvHc  
  44.the suspected noncompliance 涉嫌存在违法行为 U:"X *  
  45.materialiy 重要性 OGW,[k= 2{  
  46.exceed the materiality level 超过重要性水平 DSjEoWj   
  47.approach the materiality level 接近重要性水平 4&%0%  
  48.an acceptably low level 可接受水平 OSreS5bg  
  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 Z OJ<^t}  
  50.misstatements or omissions 错报或漏报 @h7)M:l  
  51.aggregate 总计 M3 MB{cA2  
  52.subsequent events 期后事项 q@k/"ee*?  
  53.adjust the financial statements 调整财务报表 ;Z^\$v9?  
  54.perform additional audit procedures 实施追加的审计程序 '. 5&Z  
  55.audit risk 审计风险 Y;2WY 0eq  
  56.detection risk 检查风险 \#Md3!MG  
  57.inappropriate audit opinion 不适当的审计意见 m31l[e  
  58.material misstatement 重大的错报 NULew]:5  
  59.tolerable misstatement 可容忍错报 jN))|eD0x  
  60.the acceptable level of detection risk 可接受的检查风险 4z<nJOEh[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 o%3i(H  
  62.simall business 小规模企业 uCkXzb9_z  
  63.accounting system 会计系统 8/W(jVO(-  
  64.test of control 控制测试 slUnB6@Q  
  65.walk-through test 穿行测试 Wh).%K(t  
  66.communication 沟通 %Q,6sH#  
  67.flow chart 流程图 O-P'Ff"}t  
  68.reperformance of internal control 重新执行 8XfhXm>~  
  69.audit evidence 审计证据 K0;caqE^  
  70.substantive procedures 实质性程序 7v'aw"~  
  71.assertions 认定 2<$pai"yl  
  72.esistence 存在 "x1?T+j4  
  73.occurrence 发生 xER-TT #S  
  74.completeness 完整性 X~UrAG}_  
  75.rights and obligations 权利和义务 (\8IgQ{  
  76.valuation and allocation 计价和分摊 Hk&op P9)  
  77.cutoff 截止 e={ ?d6  
  78.accuracy 准确性 ~jz!jF~I  
  79.classification 分类 -S\gDB bb  
  80.inspection 检查 }%75 Wety  
  81.supervision of counting 监盘 &t)$5\r  
  82.observation 观察 } H#C<: A  
  83.confirmation 函证 p : {,~ 1  
  84.computation 计算 g'X{  
  85.analytical procedures 分析程序 {L'uuG\9U  
  86.vouch 核对 Ml,~@} p  
  87.trace 追查 C#qF &n  
  88.audit sampling 审计抽样 h2jrO9  
  89.error 误差 Qg6tJB   
  90.expected error 预期误差 %-?k [DL6  
  91.population 总体 b=@H5XTZyK  
  92.sampling risk 抽样风险 6~34L{u  
  93.non- sampling risk 非抽样风险 ^O0trM>h-  
  94.sampling unit 抽样单位 f;D(X/"f]  
  95.statistical sampling 统计抽样 KWS\iu  
  96.tolerable error 可容忍误差 !LR9}Xon  
  97.the risk of under reliance 信赖不足风险 h 8<s(WR  
  98.the risk of over reliance 信赖过度风险 J,G/L!Bp  
  99.the risk of incorrect rejection 误拒风险 hKVb#|$  
  100. the risk of incorrect acceptance 误受风险 jXPf}{^  
  101.working trial balance 试算平衡表 D`'h8:\  
  102.index and cross-referencing 索引和交叉索引 nt:ZO,C:R  
  103.cash receipt 现金收入 \B4f5 L8k  
  104.cash disbursement 现金支出 y$Fk0s*>  
  105.bank statement 银行对账单 Y sDai<  
  106.bank reconciliation 银行存款余额调节表 x)R1aq  
  107.balance sheet date 资产负债表日 ?`= <*{_o  
  108.net realizable value 可变现净值 .Te GA;  
  109.storeroom 仓库 _U|rTil  
  110.sale invoice 销售发票 RH9P$;.7  
  111.price list 价目表 g es-nG-  
  112.positive confirmation request 积极式询证函 :]icW ^%  
  113.negative confirmation request 消极式询证函 f4O}WU}l{s  
  114.purchase requisition 请购单 (I/ZI'Ydy  
  115.receiving report 验收报告 -G[TlH06  
  116.gross margin 毛利 '2qbIYanh  
  117.manufacturing overhead 制造费用 Qo/pz2N  
  118.material requisition 领料单 P^aNAa  
  119.inventory-taking 存货盘点 RD6>\9  
  120.bond certificate 债券 Py`7)S  
  121.stock certificate 股票 FwE<_hq//  
  122.audit report 审计报告 xsIfR3Ze9  
  123.entity 被审计单位 i"0*)$ h W  
  124.addressee of the audit report 审计报告的收件人 |J "\~%8  
  125.unqualified opinion 无保留意见 V~_6t{L  
  126.qualified opinion 保留意见 :*M2@  
  127.disclaimer of opinion 无法表示意见 naiQ$uq0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   >u\'k +=  
  A (2)absorbed overhead 已吸收制造费用 ]n! o a  
  A (3)absorption costing 吸收成本计算 \#v(f2jPF  
  A (4)account 账户,报表   $a|>>?8  
  A (5)accounting postulate 会计假设   ]k$:sX  
  A (6)accounting series release 会计公告文件   HBNX a  
  A (7)accounting valuation 会计计价   Y .E.(\  
  A (8)account sale 承销清单 33ZHrZ  
  A (9)accountability concept 经营责任概念   ;Kh[6{W  
  A (10)accountancy 会计职业   2K^xN]]rG  
  A (11)accountant 会计师   SmS6B5j\R  
  A (12)accounting 会计   BXNC(^  
  A (13)agency cost 代理成本   HJ!!"  
  A (14)accounting bases 会计基础   Qe0?n  
  A (15)accounting manual 会计手册   a$EudD#+  
  A (16)accounting period 会计期间   ]|N"jr?7H  
  A (17)accounting policies 会计方针   \maj5VlJ  
  A (18)accounting rate of return 会计报酬率   IrIW>r} -  
  A (19)accounting reference date 会计参照日   E#A}2|7,g  
  A (20)accounting reference period 会计参照期间   iL<FF N~{  
  A (21)accrual concept 应计概念   BM9:|}\J65  
  A (22)accrual expenses 应计费用   u/CR7Y  
  A (23)acid test ration 速动比率(酸性测试比率)   gW?Hd/  
  A (24)acquisition 购置   sY[!=`@  
  A (25)acquisition accounting 收购会计   O) )j  
  A (26)activity based accounting 作业基础成本计算   Ld'3uM/  
  A (27)adjusting events 调整事项   EUq6) K  
  A (28)administrative expenses 行政管理费   +f}w+  
  A (29)advice note 发货通知   gk}.L E  
  A (30)amortization 摊销   [,Y;#;   
  A (31)analytical review 分析性检查   (SCZ.G(>  
  A (32)annual equivalent cost 年度等量成本法   *o6QBb  
  A (33)annual report and accounts 年度报告和报表   'X\C/8\  
  A (34)appraisal cost 检验成本   J! "m{ 8-  
  A (35)appropriation account 盈余分配账户   .G}$jO}  
  A (36)articles of association 公司章程细则   o9v.]tb  
  A (37)assets 资产   >J,IxRGi  
  A (38)assets cover 资产保障   u$ vLwJ|o  
  A (39)asset value per share 每股资产价值   uZP( -}  
  A (40)associated company 联营公司   ;p"#ZS7  
  A (41)attainable standard 可达标准   "/x/]Qx2  
qvs[Gkaa@  
 A (42)attributable profit 可归属利润   ;`Sn66&  
  A (43)audit 审计   i7 ?OZh*f  
  A (44)audit report 审计报告   xw*/8.Md6f  
  A (45)auditing standards 审计准则   YCBUc<)  
  A (46)authorized share capital 额定股本   ']sIU;h3  
  A (47)available hours 可用小时   TrVQ]9;jWk  
  A (48)avoidable costs 可避免成本 km}E&ao  
  B (49)back-to-back loan 易币贷款   m.U&O=]5  
  B (50)backflush accounting 倒退成本计算   =]L#v2@  
  B (51)bad debts 坏帐   cMfnc.P\K  
  B (52)bad debts ratio 坏帐比率   ^Uldyv/  
  B (53)bank charges 银行手续费   _2<k,Dl;RY  
  B (54)bank overdraft 银行透支   !/"y  
  B (55)bank reconciliation 银行存款调节表   n* z;%'0  
  B (56)bank statement 银行对账单   &qV_|f;  
  B (57)bankruptcy 破产   =/N0^  
  B (58)basis of apportionment 分摊基础   7': <I- Fm  
  B (59)batch 批量   UmCIjwk  
  B (60)batch costing 分批成本计算   zENo2#{_N  
  B (61)beta factor B(市场)风险因素   Bn Nu/02.=  
  B (62)bill 账单   L ~$&+g  
  B (63)bill of exchange 汇票   D|8h^*Ya  
  B (64)bill of landing 提单   SU4~x0  
  B (65)bill of materials 用料预计单   *%dWNvN4X  
  B (66)bill payable 应付票据   g 1q%b%8T  
  B (67)bill receivable 应收票据   a{iG0T.{Yh  
  B (68)bin card 存货记录卡   6 wD  
  B (69)bonus 红利   >&|/4`HSB  
  B (70)book-keeping 薄记   5dLb`G f  
  B (71)Boston classification 波士顿分类   PLWx'N-kqL  
  B (72)breakeven chart 保本图   \'x?VVw  
  B (73)breakeven point 保本点   -PH qD  
  B (74)breaking-down time 复位时间   GV SVNT}I  
  B (75)budget 预算   )eWg2w]  
  B (76)budget center 预算中心   ="[6Z$R  
  B (77)budget cost allowance 预算成本折让   E"%G@,|3*  
  B (78)budget manual 预算手册   I\VC2U  
  B (79)budget period 预算期间   28o!>*  
  B (80)budgetary control 预算控制   "\kr;X'  
  B (81)budgeted capacity 预算生产能力   E2|c;{ c  
  B (82)burden 制造费用   ;<v9i#K5  
  B (83)business center 经营中心   @,TCg1@QJ  
  B (84)business entity 营业个体   wEIAU  
  B (85)business unit 经营单位   G6j9,#2@  
 B (86)buy-out management 管理性购买产权   y7#vH<  
  B (87)by-product 副产品 qC YXkZ%`  
  C (88)called-up share capital 催缴股本   0bG2YMs  
  C (89)capacity 生产能力   x W'(]Z7_  
  C (90)capacity ratios 生产能力比率   $g)X,iQu  
  C (91)capital 资本   <k2]GI-}h  
  C (92)capital assets pricing model资本资产计价模式   e@L7p,  
  C (93)capital commitment 承诺资本   CFx$r_!~  
  C (94)capital employed 已运用的资本   4+r26S,T  
  C (95)capital expenditure 资本支出   y :8Oc?  
  C (96)capital expenditureauthorization 资本支出核准   ^1+&)6s7V  
  C (97)capital expenditure control 资本支出控制   zI3Bb?4.  
  C (98)capital expenditure proposal资本支出申请   qn@:A2e d  
  C (99)capital funding planning 资本基金筹集计划   .cm$*>LW:x  
  C (100)capital gain 资本收益   WUqfY?5  
  C (101)capital investment appraisal资本投资评估   38O_PK   
  C (102)capital maintenance 资本保全   ZIM 5$JdCv  
  C (103)capital resource planning 资本资源计划   Kg;1%J>ee  
  C (104)capital surplus 资本盈余   9p<ZSh  
  C (105)capital turnover 资本周转率   5J<ghv>\P  
  C (106)card 记录卡   b$'}IW NV  
  C (107)cash 现金   )~[hf,R5S  
  C (108)cash account 现金账户   }KwL_\>&f  
  C (109)cash book 现金账薄   HWT^u$a"  
  C (110)cash cow 金牛产品   j]5bs*G  
  C (111)cash flow 现金流量   69u"/7X  
  C (112)cash discounted 现金贴现   u@-x3%W  
  C (113)cash flow budget 现金流量预算   + %07J6  
  C (114)cash flow statement 现金流量表   o@KK/f  
  C (115)cash ledger 现金分类账   5m&Zq_Qe  
  C (116)cash limit 现金限额   l>O~^41[  
  C (117)CCA 现时成本会计   )R'~{;z }  
  C (118)center 中心   pe$l'ur  
  C (119)changeover time 变更时间   lZ9rB^!  
  C (120)chartered entity 特许经济个体   $,~D-~-  
  C (121)cheque 支票   J M,ndl  
  C (122)cheque register 支票登记薄   /^<Uy3F[p  
  C (123)coin analysis 零钱分类   [<M~6]  
  C (124)classification 分类   7}e73  
  C (125)clock card 工时卡   Q4,!N(>D  
  C (126)code 代码   yk| < P\  
  C (127)commitment accounting 承诺确认会计   N8^ AH8l  
  C (128)common cost 共同成本   P6ztP$M(  
  C (129)company limited byguarantee 有限担保责任公司   B#T4m]E/  
C (130)company limited shares 股份有限公司   usR: -1{  
  C (131)competitive position 竞争能力状况   VgO:`bDF  
  C (132)concept 概念   ub/9T-#l  
  C (133)conglomerate 跨行业企业   09SLQVo  
  C (134)consistency concept 一致性概念   _c 4kj  
  C (135)consolidated accounts 合并报表   $Dm2>:Dmt  
  C (136)consolidation accounting 合并会计   'dstAlt?  
  C (137)consortium 财团   !w8t`Z['  
  C (138)contingency plan 应急计划   Gd8FXk,.!  
  C (139)contingent liabilities 或有负债   >qBQfz:U>  
  C (140)continuous operation 连续生产   sV)) Z2sq  
  C (141)contra 抵消   kgV_*0^  
  C (142)contract cost 合同成本   :Ej#qYi  
  C (143)contract costing 合同成本计算   jr<`@  
  C (144)contribution 贡献毛益   O IMsxXF\J  
  C (145)contribution centre 贡献中心   O:Ixy?b;Z  
  C (146)contribution chart 贡献图   i0y^b5@MOb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \qA g] -  
  C (148)contribution to salesration 贡献毛益对销售比率   ""JTU6]MS  
  C (149)control 控制   $-}a<UFE;  
  C (150)control account 控制帐户   ST#MCh-00  
  C (151)control limits 控制限度   b!7*bFTt  
  C (152)controllability concept 可控制概念   kIlc$:K^  
  C (153)controllable cost 可控制成本   j<-#a^jb  
  C (154)conversion cost 加工成本   q`l%NE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8tR(i[L   
  C (156)corporate appraisal 公司评估   1yS [;  
  C (157)corporate planning 公司计划   i*We kr3Wo  
  C (158)corporate social reporting 公司社会报告   *t JgQ[  
  C (159)corporation 股份公司   d@ a FW  
  C (160)cost 成本   [ !ghI%VK  
  C (161)cost account 成本帐户   S~9K'\vO  
  C (162)cost accounting 成本会计   xV_,R'l  
  C (163)cost accounting manual 成本手册   D+Ke)- /  
  C (164)cost accounts calendar 成本报表的日历时间   L|wD2iw  
  C (165)cost adjustment 成本调整   UbD1h_b  
  C (166)cost allocation 成本分配   rff=ud>Jf  
  C (167)cost apportionment 成本分摊   =z5'A|Wa=,  
  C (168)cost attribution 成本归属   Li jisE  
  C (169)cost audit 成本审计   #E?TE  
  C (170)cost behaviour 成本性态   )AxgKBW  
  C (171)cost benefit analysis 成本效益分析   aL9 yNj}2  
  C (172)cost center 成本中心   OD*\<Sc  
  C (173)cost driver 成本动因
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