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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 y13=y}dyDH  
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  1.audit   审计 -& ,NM  
  2.attestation   鉴证 a' #-%!]  
  3.credibility   可信赖程度 *$# r%  
  4.audit of financial statements 财务报表审计 &p ;};n  
  5.agreed-upon procedures 执行商定程序 Q^MB%L;D  
  6.high levels of assurance 高水平保证 :R_{tQ-WG  
  7.compilation 编制 f!LZT!y  
  8.reliability 可靠性 #Z$ 6> Xt  
  9.relevance 相关性 =53LapTPJ  
  10.professional skepticism 职业谨慎 ~iwEhF   
  11.objectivity 客观性 "mPa >`?  
  12. professional competence 专业胜任能力 M5ZWcD.1  
  13.Senior/CPA-in-charge 项目经理 "bf8[D  
  14.audit engagement letter 业务约定书 #mkr]K8A4  
  15.recurring audit 连续审计 CdaB.xk  
  16.the client 委托人 E 3I'3  
  17.change CPA 更换注册会计 &2xYG{Z  
  18.the existing CPA 现任注册会计师 &g& &-=7)  
  19.the successor CPA 后任注册会计师 !+hX$_RT  
  20.the preceding CPA前任注册会计师 _a<PUdP  
  21.issue the audit report 出具审计报告 GV[%P  
  22.expert 专家 !%s7I ^f*  
  23.the board of directors 董事会 "BFW&<1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uqQMS&;+,|  
  25.assess material misstatement risks评估重大错报风险 .k*2T<p$rC  
  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  V'mpl  
  27.a general knowledge of —— 初步了解―――的情况 ^ _+ks/  
  28.a more knowledge of—— 进一步了解的情况 ~-:CN(U  
  29.the prior year‘s working papers 以前年度工作底稿 l?FNYvL  
  30.minutes of meeting 会议纪要 f "&q~V4?  
  31.business risks 经营风险 ~!&[;EM<bm  
  32.appropriateness 适当性 :T{or-  
  33.accounting estimate 会计估计 E?9_i :IX  
  34.management representations 管理层声明  gA[M  
  35.going concern assumption 持续经营假设 &y(aByI y  
  36.audit plan 审计计划 SD.ze(P  
  37.significant audit areas 重点审计领域 6wu/6DO   
  38.error 错误 R3@iN &  
  39.fraud舞弊 $Ilr.6';  
  40.modified or additional procedures 修改或追加审计程序 O,OGq0c  
  41.misappropriation of assets 侵占资产 H~G=0_S  
  42.transactions without substance 虚假交易 F_r eBPx  
  43.unusual pressures 异常压力 Z^~ 6pH\  
  44.the suspected noncompliance 涉嫌存在违法行为 Xj@Kt|&`k  
  45.materialiy 重要性 S}< <jI-z  
  46.exceed the materiality level 超过重要性水平 xK y<o  
  47.approach the materiality level 接近重要性水平 }`M6+.z3F  
  48.an acceptably low level 可接受水平 BuvBSLC~  
  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 7J;.T%4 l  
  50.misstatements or omissions 错报或漏报 Wey\GQ`"8  
  51.aggregate 总计 hqd s T  
  52.subsequent events 期后事项 * ;M?R?+  
  53.adjust the financial statements 调整财务报表 B}FF |0<  
  54.perform additional audit procedures 实施追加的审计程序 5Y&@ :Y  
  55.audit risk 审计风险 eS.]@ E-T  
  56.detection risk 检查风险 .XE]vo  
  57.inappropriate audit opinion 不适当的审计意见 @'rO=(-b  
  58.material misstatement 重大的错报 [ho'Pc3A<  
  59.tolerable misstatement 可容忍错报 W1!eY,1}  
  60.the acceptable level of detection risk 可接受的检查风险 ueg X   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 GbE3 :;JI  
  62.simall business 小规模企业 B~ez>/H^  
  63.accounting system 会计系统 tQ|I$5jNJ  
  64.test of control 控制测试 <qy+@t  
  65.walk-through test 穿行测试 :_H88/?RR  
  66.communication 沟通 T*ic?!  
  67.flow chart 流程图 1k~jVC2VA  
  68.reperformance of internal control 重新执行 Lg nGqIlx  
  69.audit evidence 审计证据 JQ1VCG  
  70.substantive procedures 实质性程序 )~n}ieS  
  71.assertions 认定 K@,VR3y /  
  72.esistence 存在 i~9)Hz;!  
  73.occurrence 发生 #RD%GLY  
  74.completeness 完整性 W6iIL:sp  
  75.rights and obligations 权利和义务 jl@8pO$  
  76.valuation and allocation 计价和分摊 =@z"k'Vl`  
  77.cutoff 截止 h P1|l  
  78.accuracy 准确性 cs5Xd  
  79.classification 分类 hf-S6PEsM  
  80.inspection 检查 \*N1i`99  
  81.supervision of counting 监盘 Zk[#B UA  
  82.observation 观察 \'KzSkC8  
  83.confirmation 函证 ?c+;  
  84.computation 计算 :Rn9rdX  
  85.analytical procedures 分析程序 hJ@nW5CI  
  86.vouch 核对 X<{m;T `  
  87.trace 追查 5e  LPn  
  88.audit sampling 审计抽样 AK!G#ug  
  89.error 误差 pi{ahuI#_o  
  90.expected error 预期误差 nr^p H.  
  91.population 总体 Pm_=   
  92.sampling risk 抽样风险 x9e 9$ww}  
  93.non- sampling risk 非抽样风险 E*l"uV  
  94.sampling unit 抽样单位 Kv7NCpq'  
  95.statistical sampling 统计抽样 \2`U$3Q  
  96.tolerable error 可容忍误差 jZ;T&s  
  97.the risk of under reliance 信赖不足风险 9T1G /0k-  
  98.the risk of over reliance 信赖过度风险 z)B=<4r  
  99.the risk of incorrect rejection 误拒风险 ^PI49iB  
  100. the risk of incorrect acceptance 误受风险 24Fx x9 g  
  101.working trial balance 试算平衡表 Bz{ g4!ku  
  102.index and cross-referencing 索引和交叉索引 -*A'6%`  
  103.cash receipt 现金收入 hTm}j,H  
  104.cash disbursement 现金支出 a? kQ2<@g  
  105.bank statement 银行对账单 \) ;rOqh  
  106.bank reconciliation 银行存款余额调节表 5ZVTI,4K  
  107.balance sheet date 资产负债表日 1rEP)66N  
  108.net realizable value 可变现净值 C0%%@ 2+  
  109.storeroom 仓库 AL0Rn e N  
  110.sale invoice 销售发票 MlZ`g,{  
  111.price list 价目表 "J#:PfJ%  
  112.positive confirmation request 积极式询证函 3 ^Zi/r  
  113.negative confirmation request 消极式询证函 F*4+7$E0B  
  114.purchase requisition 请购单 R;o_*  
  115.receiving report 验收报告 +*V; f,  
  116.gross margin 毛利 x _K%  
  117.manufacturing overhead 制造费用 GpL#, qYc  
  118.material requisition 领料单 ^n/uY94E)p  
  119.inventory-taking 存货盘点 Q Y'-]  
  120.bond certificate 债券 Tt\w^Gv\d  
  121.stock certificate 股票 tp<VOUa  
  122.audit report 审计报告 Q\76jD`m\  
  123.entity 被审计单位 g8Z14'Ke  
  124.addressee of the audit report 审计报告的收件人 0pFHE>  
  125.unqualified opinion 无保留意见 b5Pn|5AVj  
  126.qualified opinion 保留意见 .D .Rn/  
  127.disclaimer of opinion 无法表示意见 (zBQ^97]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7,TWCVap  
  A (2)absorbed overhead 已吸收制造费用 _LNPB$P  
  A (3)absorption costing 吸收成本计算  D;]%  
  A (4)account 账户,报表   u $#7W>R  
  A (5)accounting postulate 会计假设   8GldVn.u  
  A (6)accounting series release 会计公告文件   +QX>:z  
  A (7)accounting valuation 会计计价   l i-YkaP  
  A (8)account sale 承销清单 dI-5%Um  
  A (9)accountability concept 经营责任概念   QGd- 9UEA]  
  A (10)accountancy 会计职业   zwtsw[.  
  A (11)accountant 会计师   m+vEs,W.  
  A (12)accounting 会计   h86={@Le  
  A (13)agency cost 代理成本   3;NRW+  
  A (14)accounting bases 会计基础   B! V{.p  
  A (15)accounting manual 会计手册   EcIQ20Z_-  
  A (16)accounting period 会计期间   SK52.xXJ  
  A (17)accounting policies 会计方针   ^A`(  
  A (18)accounting rate of return 会计报酬率   wVDB?gy%#  
  A (19)accounting reference date 会计参照日   Oq6n.:8g"  
  A (20)accounting reference period 会计参照期间   &J$5+"/; X  
  A (21)accrual concept 应计概念   I0K!Kcu5Iu  
  A (22)accrual expenses 应计费用   K*$#D1hG  
  A (23)acid test ration 速动比率(酸性测试比率)   {R;M`EU>  
  A (24)acquisition 购置   V%lGJ]ZEa  
  A (25)acquisition accounting 收购会计   RWFf-VA?  
  A (26)activity based accounting 作业基础成本计算   sv"mba.J  
  A (27)adjusting events 调整事项   Kdu\`c-lB  
  A (28)administrative expenses 行政管理费   K/`RZ!  
  A (29)advice note 发货通知   vc #oALc&  
  A (30)amortization 摊销   !T#y r)  
  A (31)analytical review 分析性检查   sG2 3[t8  
  A (32)annual equivalent cost 年度等量成本法   rz{'X d  
  A (33)annual report and accounts 年度报告和报表   9^ p{/Io  
  A (34)appraisal cost 检验成本   1 ],, Ar5  
  A (35)appropriation account 盈余分配账户   fhKiG%i'l  
  A (36)articles of association 公司章程细则   + f!,K  
  A (37)assets 资产   V( LFH9.Mp  
  A (38)assets cover 资产保障   MdZgS#`  
  A (39)asset value per share 每股资产价值   JWHt|zB g  
  A (40)associated company 联营公司   N+qLxk  
  A (41)attainable standard 可达标准   t<F]%8S  
2F @)nh  
 A (42)attributable profit 可归属利润   *Ne&SXg  
  A (43)audit 审计   ?i2Wst  
  A (44)audit report 审计报告   bs EpET  
  A (45)auditing standards 审计准则   g)qnjeSs]  
  A (46)authorized share capital 额定股本   f\|?_k]  
  A (47)available hours 可用小时   FK# E7 K  
  A (48)avoidable costs 可避免成本 1xAFu+  
  B (49)back-to-back loan 易币贷款   3n(gfQo-o  
  B (50)backflush accounting 倒退成本计算   +\GZ(!~  
  B (51)bad debts 坏帐   L~y tAZ,  
  B (52)bad debts ratio 坏帐比率   wI@I(r~ g  
  B (53)bank charges 银行手续费   ,Bw)n,  
  B (54)bank overdraft 银行透支   ` (/saq*  
  B (55)bank reconciliation 银行存款调节表   qlITQKGG  
  B (56)bank statement 银行对账单   AAq=,=:R<  
  B (57)bankruptcy 破产   1]Q 2qs  
  B (58)basis of apportionment 分摊基础   Du:p!nO  
  B (59)batch 批量   5}bZs` C  
  B (60)batch costing 分批成本计算   'z}M[h K]  
  B (61)beta factor B(市场)风险因素   4z%#ZIy3   
  B (62)bill 账单   Wk #h,p3  
  B (63)bill of exchange 汇票    G].__]  
  B (64)bill of landing 提单   )9L pX  
  B (65)bill of materials 用料预计单   SiqX 1P  
  B (66)bill payable 应付票据   E\~ KVn  
  B (67)bill receivable 应收票据   a T:AxYn8  
  B (68)bin card 存货记录卡   }?]yxa~  
  B (69)bonus 红利   uO@3vY',n  
  B (70)book-keeping 薄记   : q64K?X  
  B (71)Boston classification 波士顿分类   7k=F6k0)  
  B (72)breakeven chart 保本图   Ldhk^/+  
  B (73)breakeven point 保本点   2FIR]@MQd  
  B (74)breaking-down time 复位时间   E<Dh_K  
  B (75)budget 预算   M*|VLOo=v  
  B (76)budget center 预算中心   3 t88AN=4  
  B (77)budget cost allowance 预算成本折让   TT2cOw  
  B (78)budget manual 预算手册   J4v0O="  
  B (79)budget period 预算期间   Th^(f@.w  
  B (80)budgetary control 预算控制   %aH$Tb%`hc  
  B (81)budgeted capacity 预算生产能力   n5+S"  
  B (82)burden 制造费用   4s~HfxY T  
  B (83)business center 经营中心   H >:4MY  
  B (84)business entity 营业个体    6Z&u  
  B (85)business unit 经营单位   .3&a{IxM]  
 B (86)buy-out management 管理性购买产权   kg: uGP9  
  B (87)by-product 副产品 {(z(NgXG/  
  C (88)called-up share capital 催缴股本    S2&9# 6  
  C (89)capacity 生产能力   >*= =wlOB  
  C (90)capacity ratios 生产能力比率   7AO3-; l]  
  C (91)capital 资本   QGr\I/Y  
  C (92)capital assets pricing model资本资产计价模式   w;c#drY7S  
  C (93)capital commitment 承诺资本   Y62u%':X  
  C (94)capital employed 已运用的资本   TD{=L*{+  
  C (95)capital expenditure 资本支出   r%F(?gKXkd  
  C (96)capital expenditureauthorization 资本支出核准   n{^<&GWox  
  C (97)capital expenditure control 资本支出控制   f(6UL31  
  C (98)capital expenditure proposal资本支出申请   #~4{`]W6  
  C (99)capital funding planning 资本基金筹集计划   4W!\4Va  
  C (100)capital gain 资本收益   +~ 3w5.8  
  C (101)capital investment appraisal资本投资评估   j!x<QNNX  
  C (102)capital maintenance 资本保全   UW hn1N  
  C (103)capital resource planning 资本资源计划   NFY|^*bll  
  C (104)capital surplus 资本盈余   w53z*l>ek  
  C (105)capital turnover 资本周转率   >v1 y0zx  
  C (106)card 记录卡   ,](v?v.[4  
  C (107)cash 现金   " *w)puD  
  C (108)cash account 现金账户   _,_8X7  
  C (109)cash book 现金账薄   to&N22a$  
  C (110)cash cow 金牛产品   CZJHE>  
  C (111)cash flow 现金流量   T9z4W]T  
  C (112)cash discounted 现金贴现   6Z(*cf/s  
  C (113)cash flow budget 现金流量预算   ik2- OM  
  C (114)cash flow statement 现金流量表   QB/7/PW{H\  
  C (115)cash ledger 现金分类账   YX ;n6~y  
  C (116)cash limit 现金限额   crd|2bjp+  
  C (117)CCA 现时成本会计   3>Q@r>c  
  C (118)center 中心   ~V2ajM1Z&O  
  C (119)changeover time 变更时间   @7@e`b?  
  C (120)chartered entity 特许经济个体   8:HSPDU.  
  C (121)cheque 支票   >f\zCT%cf  
  C (122)cheque register 支票登记薄   (Qk&g"I  
  C (123)coin analysis 零钱分类   ! Ea&]G  
  C (124)classification 分类   Vk-W8[W 7  
  C (125)clock card 工时卡   L$1K7<i.  
  C (126)code 代码   2{t)DUs  
  C (127)commitment accounting 承诺确认会计   [d4,gEx`Q\  
  C (128)common cost 共同成本   PwW^y#96  
  C (129)company limited byguarantee 有限担保责任公司   Q[J [=  
C (130)company limited shares 股份有限公司   ':l"mkd+`  
  C (131)competitive position 竞争能力状况   A\".t=+7  
  C (132)concept 概念   rI0)F  
  C (133)conglomerate 跨行业企业   })20Zld}a  
  C (134)consistency concept 一致性概念   >H i h  
  C (135)consolidated accounts 合并报表   Hp\Ddx >Jd  
  C (136)consolidation accounting 合并会计   !2}rtDE  
  C (137)consortium 财团   hZAG (Z  
  C (138)contingency plan 应急计划   ^^G-kg  
  C (139)contingent liabilities 或有负债   i2$*}Cu   
  C (140)continuous operation 连续生产   `n 3FT=  
  C (141)contra 抵消   2)wAFO6u  
  C (142)contract cost 合同成本   4~O6$;!|~  
  C (143)contract costing 合同成本计算   LthGZ|>  
  C (144)contribution 贡献毛益   )xB$LJM8  
  C (145)contribution centre 贡献中心   =op`fn%  
  C (146)contribution chart 贡献图   u4:\UC'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   aZ`<PdA  
  C (148)contribution to salesration 贡献毛益对销售比率   tM&n3MWQ  
  C (149)control 控制   $ZQ"({<w<g  
  C (150)control account 控制帐户   "hWJ3pi{o{  
  C (151)control limits 控制限度   f hQy36i@  
  C (152)controllability concept 可控制概念   q@w{c=  
  C (153)controllable cost 可控制成本   (%[Tk[  
  C (154)conversion cost 加工成本   Q0pzW:=s]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   i90}Xyt  
  C (156)corporate appraisal 公司评估   pd d|n2q  
  C (157)corporate planning 公司计划   '!!e+\h#  
  C (158)corporate social reporting 公司社会报告   :.#z  
  C (159)corporation 股份公司   ?VB#GJ0M9  
  C (160)cost 成本   Oe/6.h?  
  C (161)cost account 成本帐户   %yiD~&  
  C (162)cost accounting 成本会计   8;TAb.r  
  C (163)cost accounting manual 成本手册   re; Lg C  
  C (164)cost accounts calendar 成本报表的日历时间   CoU3S,;*  
  C (165)cost adjustment 成本调整   A2y6UzLYD  
  C (166)cost allocation 成本分配   25d\!3#E  
  C (167)cost apportionment 成本分摊   Pg/T^n&  
  C (168)cost attribution 成本归属   !"Q b}g  
  C (169)cost audit 成本审计   YMT8p\ #rp  
  C (170)cost behaviour 成本性态   QU.0Elw  
  C (171)cost benefit analysis 成本效益分析   YG4WS |  
  C (172)cost center 成本中心   }'%^jt[3  
  C (173)cost driver 成本动因
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