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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 2 1~7{#  
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  1.audit   审计 9*KMbd ^T  
  2.attestation   鉴证 )_v\{N  
  3.credibility   可信赖程度 naI v=  
  4.audit of financial statements 财务报表审计 2Nn1-wdhb  
  5.agreed-upon procedures 执行商定程序 JblmXqtC  
  6.high levels of assurance 高水平保证 ^MT9n  
  7.compilation 编制 (kC} ,}  
  8.reliability 可靠性 g6g$nY@Jm  
  9.relevance 相关性 ~" 0@u  
  10.professional skepticism 职业谨慎 Lq-33#n/  
  11.objectivity 客观性 ^$IZLM?E~  
  12. professional competence 专业胜任能力 "W@XP+POAY  
  13.Senior/CPA-in-charge 项目经理 Yu^H*b  
  14.audit engagement letter 业务约定书 "]m*816'  
  15.recurring audit 连续审计 lKEX"KQ!  
  16.the client 委托人 Q0cY/'>4  
  17.change CPA 更换注册会计 xb>n&ym?  
  18.the existing CPA 现任注册会计师 23-t$y]  
  19.the successor CPA 后任注册会计师 XY{:tR_al  
  20.the preceding CPA前任注册会计师 h.V]fS  
  21.issue the audit report 出具审计报告 *v rW A  
  22.expert 专家 ^IGyuj0]jG  
  23.the board of directors 董事会 m1-\qt-yy  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,?k%jcR  
  25.assess material misstatement risks评估重大错报风险 JA)o@[l F  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RxZm/:yuJ.  
  27.a general knowledge of —— 初步了解―――的情况 |qlS6Aln  
  28.a more knowledge of—— 进一步了解的情况 nG"n-$A?<  
  29.the prior year‘s working papers 以前年度工作底稿 pDq#8*q+v  
  30.minutes of meeting 会议纪要 BF36V\  
  31.business risks 经营风险 's[BK/  
  32.appropriateness 适当性 ]jc_=I6)  
  33.accounting estimate 会计估计 fpvvV(  
  34.management representations 管理层声明 1TNz&=e  
  35.going concern assumption 持续经营假设 I y S"  
  36.audit plan 审计计划 $J"%I$%X=  
  37.significant audit areas 重点审计领域 R zS|dGNQE  
  38.error 错误 2QGMe}  
  39.fraud舞弊 L)F1NuR  
  40.modified or additional procedures 修改或追加审计程序 hOPe^e"  
  41.misappropriation of assets 侵占资产 a@#Q:O)4  
  42.transactions without substance 虚假交易 R-pH Quu3  
  43.unusual pressures 异常压力 '@TI48 J+  
  44.the suspected noncompliance 涉嫌存在违法行为 [?chK^8  
  45.materialiy 重要性 B6bOEPQ  
  46.exceed the materiality level 超过重要性水平 Zx+cvQ  
  47.approach the materiality level 接近重要性水平 'y9*uT~  
  48.an acceptably low level 可接受水平 ;1W6"3t-Y  
  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 k6Ihc?HL  
  50.misstatements or omissions 错报或漏报 ; 8P_av}C  
  51.aggregate 总计 -J,Q;tj   
  52.subsequent events 期后事项 pI7Ssvi^  
  53.adjust the financial statements 调整财务报表 lC#RNjDp/~  
  54.perform additional audit procedures 实施追加的审计程序 MO[kr2T  
  55.audit risk 审计风险 99e*]')A%  
  56.detection risk 检查风险 ImIqD&a-h  
  57.inappropriate audit opinion 不适当的审计意见 Q,.By &  
  58.material misstatement 重大的错报 '>3`rsu  
  59.tolerable misstatement 可容忍错报 i&`!|X-=R  
  60.the acceptable level of detection risk 可接受的检查风险 2sKG(^=Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b5j*xZv  
  62.simall business 小规模企业 __!m*!sd  
  63.accounting system 会计系统 9ilM@SR  
  64.test of control 控制测试 *URdd,){i  
  65.walk-through test 穿行测试 sV u k  
  66.communication 沟通 ?6i;)eIOI  
  67.flow chart 流程图 ~,ynJ]_aJB  
  68.reperformance of internal control 重新执行 #?9 Q{0e  
  69.audit evidence 审计证据 Kax#OYLpg  
  70.substantive procedures 实质性程序 *z0K%@M  
  71.assertions 认定 Dg~ [#C-  
  72.esistence 存在 x>%joKY[  
  73.occurrence 发生 RqXi1<6j#  
  74.completeness 完整性 !!FR[NK  
  75.rights and obligations 权利和义务 T2wv0sHlt  
  76.valuation and allocation 计价和分摊 x;u~NKy  
  77.cutoff 截止 @\)fzubu  
  78.accuracy 准确性 b M"fk&  
  79.classification 分类 3gpo %  
  80.inspection 检查 2"@Ft()]  
  81.supervision of counting 监盘 R2w`Y5#`  
  82.observation 观察 BCx!0v?9  
  83.confirmation 函证 W;q+,Io  
  84.computation 计算 ibJl;sJ  
  85.analytical procedures 分析程序 QY@u}&m%o  
  86.vouch 核对 ivfXat-  
  87.trace 追查 >uTPjR[  
  88.audit sampling 审计抽样 XLm@etf  
  89.error 误差 vM`7s[oAK  
  90.expected error 预期误差 p1D()-  
  91.population 总体 " 9@,l!  
  92.sampling risk 抽样风险 hK(tPl$  
  93.non- sampling risk 非抽样风险 UfR~%p>K  
  94.sampling unit 抽样单位  \~>e_;  
  95.statistical sampling 统计抽样 /7gi/uh~-(  
  96.tolerable error 可容忍误差 T~X41d\  
  97.the risk of under reliance 信赖不足风险 :a.0he s  
  98.the risk of over reliance 信赖过度风险 R& #tSL  
  99.the risk of incorrect rejection 误拒风险 nUc;/  
  100. the risk of incorrect acceptance 误受风险 \ZS TKi?  
  101.working trial balance 试算平衡表 _A 2Lv]vfV  
  102.index and cross-referencing 索引和交叉索引 <C t_d Cc  
  103.cash receipt 现金收入 ;,XyN+2H  
  104.cash disbursement 现金支出 _ h9o@  
  105.bank statement 银行对账单 L kBZlh_  
  106.bank reconciliation 银行存款余额调节表 FLZSK:3B]  
  107.balance sheet date 资产负债表日 bLbR IY"l  
  108.net realizable value 可变现净值 6Y1J2n"  
  109.storeroom 仓库 O*G1 QX  
  110.sale invoice 销售发票 kUa)smh  
  111.price list 价目表 MzzKJ;wbC6  
  112.positive confirmation request 积极式询证函 L-\ =J  
  113.negative confirmation request 消极式询证函 & [_ZXVva~  
  114.purchase requisition 请购单 b9Y_!Qe  
  115.receiving report 验收报告 XP-C  
  116.gross margin 毛利 Es.nHN^]%K  
  117.manufacturing overhead 制造费用 sDC*J \X  
  118.material requisition 领料单 .9h)bf+  
  119.inventory-taking 存货盘点 L8&D(wh/f  
  120.bond certificate 债券 )(m0cP{7  
  121.stock certificate 股票 PKf:O  
  122.audit report 审计报告 Ei5wel6!  
  123.entity 被审计单位 LA4<#KP  
  124.addressee of the audit report 审计报告的收件人 .Evy_o\^  
  125.unqualified opinion 无保留意见 CPv iR<ms_  
  126.qualified opinion 保留意见 XErUS80  
  127.disclaimer of opinion 无法表示意见 CzVmNy)kl  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h*w6/ZL1  
  A (2)absorbed overhead 已吸收制造费用 ;..o7I  
  A (3)absorption costing 吸收成本计算 a1c1k}  
  A (4)account 账户,报表   ?j{C*|yHO  
  A (5)accounting postulate 会计假设   qX#MV>1  
  A (6)accounting series release 会计公告文件   _xrwu;o0}  
  A (7)accounting valuation 会计计价   Y3',"  
  A (8)account sale 承销清单 A :# k  
  A (9)accountability concept 经营责任概念   mfom=-q3k  
  A (10)accountancy 会计职业   :%X Ls,  
  A (11)accountant 会计师   .DguR2KT  
  A (12)accounting 会计   zY=jXa)K~  
  A (13)agency cost 代理成本   4w$_ ]ke  
  A (14)accounting bases 会计基础   GABQUmtH  
  A (15)accounting manual 会计手册   {0v*xL_O^  
  A (16)accounting period 会计期间   \we\0@v  
  A (17)accounting policies 会计方针   3l4NC03I&  
  A (18)accounting rate of return 会计报酬率   kV&9`c+  
  A (19)accounting reference date 会计参照日   s B 20/F  
  A (20)accounting reference period 会计参照期间   bRo|uJ:d  
  A (21)accrual concept 应计概念   nJZ6? V  
  A (22)accrual expenses 应计费用   Bv9kSu9'~  
  A (23)acid test ration 速动比率(酸性测试比率)   a~ ]bD  
  A (24)acquisition 购置   x_MJJ(q8g  
  A (25)acquisition accounting 收购会计   / T c=  
  A (26)activity based accounting 作业基础成本计算   "Fnq>iR-  
  A (27)adjusting events 调整事项   }-DE`c  
  A (28)administrative expenses 行政管理费   a|_p,_  
  A (29)advice note 发货通知   @f1*eo5f  
  A (30)amortization 摊销   C~4PE>YtTv  
  A (31)analytical review 分析性检查   gfa[4 z  
  A (32)annual equivalent cost 年度等量成本法   -YGbfd<wq  
  A (33)annual report and accounts 年度报告和报表   TNwK da+  
  A (34)appraisal cost 检验成本   gTf|^?vd  
  A (35)appropriation account 盈余分配账户   bzZ>ly H  
  A (36)articles of association 公司章程细则   M+P$/Wk  
  A (37)assets 资产   [A2`]C E<@  
  A (38)assets cover 资产保障   SO f{Hx0C6  
  A (39)asset value per share 每股资产价值   !mJo'K  
  A (40)associated company 联营公司   {+.r5py  
  A (41)attainable standard 可达标准   1wj:aD?g  
:a AEJ  
 A (42)attributable profit 可归属利润   kv{}C)kt3  
  A (43)audit 审计   c64v,Hj9  
  A (44)audit report 审计报告   O(Jj|Z  
  A (45)auditing standards 审计准则   ~P*4V]L^  
  A (46)authorized share capital 额定股本   NjuiD] .  
  A (47)available hours 可用小时   YT#3n  
  A (48)avoidable costs 可避免成本 3gZ8.8q3  
  B (49)back-to-back loan 易币贷款   M8&}j  
  B (50)backflush accounting 倒退成本计算   vH[47CvG5  
  B (51)bad debts 坏帐   pB:$lS  
  B (52)bad debts ratio 坏帐比率    .) tSg  
  B (53)bank charges 银行手续费   ]0V}D,V($  
  B (54)bank overdraft 银行透支   |N/G'>TS  
  B (55)bank reconciliation 银行存款调节表   iq$$+y,  
  B (56)bank statement 银行对账单   S>Yj@L  
  B (57)bankruptcy 破产   XXZaKgsq  
  B (58)basis of apportionment 分摊基础   23F/\2MSG  
  B (59)batch 批量   uQ1@b-e`5  
  B (60)batch costing 分批成本计算   &53]sFZ  
  B (61)beta factor B(市场)风险因素   7[#yu2  
  B (62)bill 账单   LNYKm~c N  
  B (63)bill of exchange 汇票   `>C<}xO  
  B (64)bill of landing 提单   CY:d`4  
  B (65)bill of materials 用料预计单   \nNXxTxX!  
  B (66)bill payable 应付票据   K>Fqf +_  
  B (67)bill receivable 应收票据   %r\n%$@_  
  B (68)bin card 存货记录卡   l|2D/K5  
  B (69)bonus 红利   /phX'xp  
  B (70)book-keeping 薄记   0|4%4 Mt  
  B (71)Boston classification 波士顿分类   uN*KHE+h  
  B (72)breakeven chart 保本图   LpbsYl  
  B (73)breakeven point 保本点   df}r% i  
  B (74)breaking-down time 复位时间   _ gj&$zP  
  B (75)budget 预算   G3P &{.v  
  B (76)budget center 预算中心   *|.0Myjo  
  B (77)budget cost allowance 预算成本折让   >SF Uy\3  
  B (78)budget manual 预算手册   }Db[ 4  
  B (79)budget period 预算期间   Cwa^"r3P1  
  B (80)budgetary control 预算控制   3f.b\4 U  
  B (81)budgeted capacity 预算生产能力   yF}OfK?0f  
  B (82)burden 制造费用   ? t&kb7  
  B (83)business center 经营中心   Qd_6)M-  
  B (84)business entity 营业个体   \W5O&G-C  
  B (85)business unit 经营单位   8`>h}Q$  
 B (86)buy-out management 管理性购买产权   Yf,K#' h:  
  B (87)by-product 副产品 7w :ef0S  
  C (88)called-up share capital 催缴股本   d_UN0YT<  
  C (89)capacity 生产能力   #AkV/1Y  
  C (90)capacity ratios 生产能力比率   ^ 2GHe<Y  
  C (91)capital 资本   jdZ~z#`(!:  
  C (92)capital assets pricing model资本资产计价模式   b \KL;H/  
  C (93)capital commitment 承诺资本   }U~6^2 .,  
  C (94)capital employed 已运用的资本   8 ;d$54 b  
  C (95)capital expenditure 资本支出   Ix@&$!'k  
  C (96)capital expenditureauthorization 资本支出核准   9_ s6l  
  C (97)capital expenditure control 资本支出控制   hd\gH^wk  
  C (98)capital expenditure proposal资本支出申请   h+ p*=|j`  
  C (99)capital funding planning 资本基金筹集计划   +CH},@j  
  C (100)capital gain 资本收益   EKEjv|_)  
  C (101)capital investment appraisal资本投资评估   `+'rib5  
  C (102)capital maintenance 资本保全   oBQ#eW aY  
  C (103)capital resource planning 资本资源计划   TNCgaTJ{h  
  C (104)capital surplus 资本盈余   =!O*/6rz  
  C (105)capital turnover 资本周转率   Q)m4_+,d  
  C (106)card 记录卡   oF9 -&  
  C (107)cash 现金   4'j sD cs  
  C (108)cash account 现金账户   nkxzk$  
  C (109)cash book 现金账薄   <?-YTY|  
  C (110)cash cow 金牛产品   =L%DX#8  
  C (111)cash flow 现金流量   geQ{EwO8n  
  C (112)cash discounted 现金贴现   =ph&sn$;L  
  C (113)cash flow budget 现金流量预算   'w>_+jLT  
  C (114)cash flow statement 现金流量表   d2oh/j6`TA  
  C (115)cash ledger 现金分类账   @2pu^k^  
  C (116)cash limit 现金限额   t*z~5_/  
  C (117)CCA 现时成本会计   qPB8O1fyU  
  C (118)center 中心   E J$36  
  C (119)changeover time 变更时间   q{s(.Uq$&  
  C (120)chartered entity 特许经济个体   4c oJRqf=  
  C (121)cheque 支票   3czeTj  
  C (122)cheque register 支票登记薄   9TF f8'?d  
  C (123)coin analysis 零钱分类   Qy<[7  
  C (124)classification 分类   /,! qFt  
  C (125)clock card 工时卡   u p.Q>28r  
  C (126)code 代码   {Q+gZcu  
  C (127)commitment accounting 承诺确认会计   R>DaOH2K*  
  C (128)common cost 共同成本   WLF0US '  
  C (129)company limited byguarantee 有限担保责任公司   Nx{$}  
C (130)company limited shares 股份有限公司   4h5g'!9-g  
  C (131)competitive position 竞争能力状况   Z3>N<u8)  
  C (132)concept 概念   WZOY)>K  
  C (133)conglomerate 跨行业企业   /9o!*K  
  C (134)consistency concept 一致性概念   1h6 ^>()^  
  C (135)consolidated accounts 合并报表   4}_O`Uxh  
  C (136)consolidation accounting 合并会计   \V9Z #>  
  C (137)consortium 财团   ?)bS['^1)  
  C (138)contingency plan 应急计划   ^TMJ8` e  
  C (139)contingent liabilities 或有负债   kb[P\cRa  
  C (140)continuous operation 连续生产   R@Gq)P9?  
  C (141)contra 抵消   %6AW7q t  
  C (142)contract cost 合同成本   C6O8RHg  
  C (143)contract costing 合同成本计算   da1]mb=4 5  
  C (144)contribution 贡献毛益   : ^ 8  
  C (145)contribution centre 贡献中心   MCU_Z[N#10  
  C (146)contribution chart 贡献图   N`)$[&NG]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   y5Tlpi`g  
  C (148)contribution to salesration 贡献毛益对销售比率   +?p.?I  
  C (149)control 控制   jTLSdul+  
  C (150)control account 控制帐户   D:Q 21Ch  
  C (151)control limits 控制限度   !61Pl/uQ  
  C (152)controllability concept 可控制概念   Pnd `=%w%]  
  C (153)controllable cost 可控制成本   jV(6>BAI_  
  C (154)conversion cost 加工成本   Zy|Mz&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S1D@vnZ3O\  
  C (156)corporate appraisal 公司评估   ZeG_en ;  
  C (157)corporate planning 公司计划   F 4<O2!V  
  C (158)corporate social reporting 公司社会报告   MxyN\Mq'  
  C (159)corporation 股份公司   piU /&  
  C (160)cost 成本   h"H2z1$  
  C (161)cost account 成本帐户   9f\/ \L  
  C (162)cost accounting 成本会计   &$`yo`  
  C (163)cost accounting manual 成本手册   k`GA\&zt  
  C (164)cost accounts calendar 成本报表的日历时间   a0Ik`8^`  
  C (165)cost adjustment 成本调整   /y^7p9Z`  
  C (166)cost allocation 成本分配   jy]JiQ B  
  C (167)cost apportionment 成本分摊   p{PE@KO:  
  C (168)cost attribution 成本归属   :s s,Hl  
  C (169)cost audit 成本审计   {O|'U'  
  C (170)cost behaviour 成本性态   !QDQ_  
  C (171)cost benefit analysis 成本效益分析   Y?ez9o:/#  
  C (172)cost center 成本中心   C&++VRnm  
  C (173)cost driver 成本动因
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