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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 j|!t3}((  
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  1.audit   审计 PiCGZybCA  
  2.attestation   鉴证 uLPBl~Y  
  3.credibility   可信赖程度 Fkq^2o ]  
  4.audit of financial statements 财务报表审计 9|v%bO  
  5.agreed-upon procedures 执行商定程序 uN>5Eh&=Pf  
  6.high levels of assurance 高水平保证 [;sTl~gC  
  7.compilation 编制 x-%RRm<V  
  8.reliability 可靠性 VY+P c/b  
  9.relevance 相关性 RtpV08s\  
  10.professional skepticism 职业谨慎 (K84J*;  
  11.objectivity 客观性 C"_ Roir?  
  12. professional competence 专业胜任能力 B.~] 7H5"(  
  13.Senior/CPA-in-charge 项目经理 |g!d[ct]  
  14.audit engagement letter 业务约定书 JPng !tvR  
  15.recurring audit 连续审计 .kPNWNrw  
  16.the client 委托人 %9Z0\ a)[  
  17.change CPA 更换注册会计 K5 BL4N  
  18.the existing CPA 现任注册会计师 5I^;v;F  
  19.the successor CPA 后任注册会计师 3JBXGT0gJ  
  20.the preceding CPA前任注册会计师 e6J^J&`|4  
  21.issue the audit report 出具审计报告 U"+W)rUd  
  22.expert 专家 x|G :;{"+6  
  23.the board of directors 董事会 4nh=Dq[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ugE!EEy[^  
  25.assess material misstatement risks评估重大错报风险 QHf&Z*Xtl  
  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_@XoS yxI  
  27.a general knowledge of —— 初步了解―――的情况 +{V`{'  
  28.a more knowledge of—— 进一步了解的情况 ~QxW^DGa7]  
  29.the prior year‘s working papers 以前年度工作底稿 DZnqCu"J  
  30.minutes of meeting 会议纪要 +jF2 {"  
  31.business risks 经营风险 *KY:U&*  
  32.appropriateness 适当性 _N^w5EBC]  
  33.accounting estimate 会计估计 BI%XF 9{  
  34.management representations 管理层声明 vB{i w}Hi!  
  35.going concern assumption 持续经营假设 NlKVl~_ C  
  36.audit plan 审计计划 Y68A+ B.  
  37.significant audit areas 重点审计领域 g3>>gu#0DC  
  38.error 错误 mTxqcQc:7  
  39.fraud舞弊 [YHtBM:y  
  40.modified or additional procedures 修改或追加审计程序 #5z0~Mg-X  
  41.misappropriation of assets 侵占资产 ,I x>.^|  
  42.transactions without substance 虚假交易 *q k7e[IP  
  43.unusual pressures 异常压力 kmc"`Ogotw  
  44.the suspected noncompliance 涉嫌存在违法行为 wL="p) TO.  
  45.materialiy 重要性 LR>s2zu-  
  46.exceed the materiality level 超过重要性水平 f pq|mY  
  47.approach the materiality level 接近重要性水平 %]DA4W  
  48.an acceptably low level 可接受水平 LSJ.pBl\X  
  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 Abt<23$h  
  50.misstatements or omissions 错报或漏报 4Yi kC  
  51.aggregate 总计 % ym};7'&b  
  52.subsequent events 期后事项 1Z @sh>X|  
  53.adjust the financial statements 调整财务报表 Rk3 bZvj3  
  54.perform additional audit procedures 实施追加的审计程序  ID,_0b  
  55.audit risk 审计风险 Bps%>P~.  
  56.detection risk 检查风险 }P.Z}n;Uj  
  57.inappropriate audit opinion 不适当的审计意见 M>p<1`t-&  
  58.material misstatement 重大的错报 ob;|%_  
  59.tolerable misstatement 可容忍错报 ~i>DF`w$  
  60.the acceptable level of detection risk 可接受的检查风险 prz COw  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B\)Te9k'  
  62.simall business 小规模企业 86Q3d%;-yo  
  63.accounting system 会计系统 @=dv[P" jn  
  64.test of control 控制测试 "YgpgW  
  65.walk-through test 穿行测试 2*z~ 'i  
  66.communication 沟通 Xi[]8 o  
  67.flow chart 流程图 $KGMAg/H  
  68.reperformance of internal control 重新执行 D^US2B  
  69.audit evidence 审计证据 9 $$uk'}w!  
  70.substantive procedures 实质性程序 A`f"<W-m  
  71.assertions 认定 6` TwP\!$/  
  72.esistence 存在 ckA\{v  
  73.occurrence 发生 |zpy!X3  
  74.completeness 完整性 "N6HX*  
  75.rights and obligations 权利和义务 gI;"PkN  
  76.valuation and allocation 计价和分摊 $a*7Q~4  
  77.cutoff 截止 u5k {.&  
  78.accuracy 准确性 wPjq B{!Q  
  79.classification 分类 jL"V0M]c  
  80.inspection 检查 /#M1J:SV  
  81.supervision of counting 监盘 208^Yu  
  82.observation 观察 U,EoCAm>  
  83.confirmation 函证 tSJ#  
  84.computation 计算 (!5Ta7X  
  85.analytical procedures 分析程序 EpMxq7*  
  86.vouch 核对 -?)^ hbr  
  87.trace 追查 cE 'LE1DK  
  88.audit sampling 审计抽样 |di(hY|  
  89.error 误差 rtJER?A  
  90.expected error 预期误差 },l i'r#p  
  91.population 总体 ]wU/yc)e  
  92.sampling risk 抽样风险 lTMY|{9  
  93.non- sampling risk 非抽样风险 H dqB B   
  94.sampling unit 抽样单位 :.e'?a  
  95.statistical sampling 统计抽样 F8?2+w@P  
  96.tolerable error 可容忍误差 B&6NjLV  
  97.the risk of under reliance 信赖不足风险 FDLo|aP/v  
  98.the risk of over reliance 信赖过度风险 & mOn]  
  99.the risk of incorrect rejection 误拒风险 ,X^3.ILz  
  100. the risk of incorrect acceptance 误受风险 h2Nt@  
  101.working trial balance 试算平衡表 4@{c K|  
  102.index and cross-referencing 索引和交叉索引 L?d?O  
  103.cash receipt 现金收入 <}{<FXk[  
  104.cash disbursement 现金支出 $kTm"I  
  105.bank statement 银行对账单 vYm:V:7Y2  
  106.bank reconciliation 银行存款余额调节表 Jq &Hz$L|  
  107.balance sheet date 资产负债表日 F%|P#CaB  
  108.net realizable value 可变现净值 *zrGrk:l  
  109.storeroom 仓库 Gg'!(]v  
  110.sale invoice 销售发票 uS`}  
  111.price list 价目表 M=liG+d  
  112.positive confirmation request 积极式询证函 z!3=.D  
  113.negative confirmation request 消极式询证函 0>BxS9?w  
  114.purchase requisition 请购单 -a)1L'R  
  115.receiving report 验收报告 Unb2D4&'  
  116.gross margin 毛利 FE!jN-#  
  117.manufacturing overhead 制造费用 HRyFjAR\?  
  118.material requisition 领料单 6^LXctW.  
  119.inventory-taking 存货盘点 w<`0D)mQ  
  120.bond certificate 债券 spfW)v/T!  
  121.stock certificate 股票 Ow/,pC >V  
  122.audit report 审计报告 #("M4}~  
  123.entity 被审计单位 x*vD^1"'P  
  124.addressee of the audit report 审计报告的收件人 prj(  
  125.unqualified opinion 无保留意见 y<FC7  
  126.qualified opinion 保留意见 _,L_H[FN  
  127.disclaimer of opinion 无法表示意见 }( F:U#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -4Hb]#*2  
  A (2)absorbed overhead 已吸收制造费用 "Wg,]$IvU  
  A (3)absorption costing 吸收成本计算 /(JG\Ut  
  A (4)account 账户,报表   yk8b>.Y\A  
  A (5)accounting postulate 会计假设   9-T<gYl  
  A (6)accounting series release 会计公告文件   2X\Pw  
  A (7)accounting valuation 会计计价   xA Ez1  
  A (8)account sale 承销清单 ~x,_A>a  
  A (9)accountability concept 经营责任概念   bs"J]">(N  
  A (10)accountancy 会计职业   66pjWS {X  
  A (11)accountant 会计师   \PxT47[@e  
  A (12)accounting 会计   gvR]"h  
  A (13)agency cost 代理成本    b M1\z  
  A (14)accounting bases 会计基础   61H_o7XXk  
  A (15)accounting manual 会计手册   ^_ch%3}Im  
  A (16)accounting period 会计期间   Wm6qy6HR  
  A (17)accounting policies 会计方针   y{@\8B]  
  A (18)accounting rate of return 会计报酬率   ?0t^7HMP  
  A (19)accounting reference date 会计参照日   !{^kH;*u  
  A (20)accounting reference period 会计参照期间   'd$RNqe  
  A (21)accrual concept 应计概念   ~-zIB=TyK  
  A (22)accrual expenses 应计费用   Qz[^J  
  A (23)acid test ration 速动比率(酸性测试比率)   We{@0K/O  
  A (24)acquisition 购置   L6_%SGY_iE  
  A (25)acquisition accounting 收购会计   Np+PUu>  
  A (26)activity based accounting 作业基础成本计算   .m]}Ba}J$  
  A (27)adjusting events 调整事项   YYn8!FIe  
  A (28)administrative expenses 行政管理费   z+yq%O  
  A (29)advice note 发货通知   4tCM 2it%  
  A (30)amortization 摊销   } 8 z:L<  
  A (31)analytical review 分析性检查   5=C?,1F$A  
  A (32)annual equivalent cost 年度等量成本法   9s"st\u 4  
  A (33)annual report and accounts 年度报告和报表   )K{s^]Jp  
  A (34)appraisal cost 检验成本   BjfVNF;hk:  
  A (35)appropriation account 盈余分配账户   w U+r]SK@  
  A (36)articles of association 公司章程细则   ~".@mubt1$  
  A (37)assets 资产   vT Eq T  
  A (38)assets cover 资产保障   C}) D vh  
  A (39)asset value per share 每股资产价值   o`c+eMwr(  
  A (40)associated company 联营公司   5\pS8<RJ;  
  A (41)attainable standard 可达标准   U&#` <R_0  
!*:g??[T  
 A (42)attributable profit 可归属利润   >Y08/OAI.2  
  A (43)audit 审计   G~1;_'  
  A (44)audit report 审计报告   X\Bl? F   
  A (45)auditing standards 审计准则   .JLJ(WM  
  A (46)authorized share capital 额定股本   M ]PZwW8  
  A (47)available hours 可用小时   yo#r^iAr  
  A (48)avoidable costs 可避免成本 Cy?]o?_?  
  B (49)back-to-back loan 易币贷款   ;"nO'wN:h  
  B (50)backflush accounting 倒退成本计算   UAF$bR  
  B (51)bad debts 坏帐   A8&@Vxdz  
  B (52)bad debts ratio 坏帐比率   h,Hr0^?  
  B (53)bank charges 银行手续费   f` Fj-<v  
  B (54)bank overdraft 银行透支   8s6[-F5  
  B (55)bank reconciliation 银行存款调节表   4u iq'-  
  B (56)bank statement 银行对账单   `'s_5Ek  
  B (57)bankruptcy 破产   -]0:FKW  
  B (58)basis of apportionment 分摊基础   bBs{PI2(p1  
  B (59)batch 批量   } 9\_s*  
  B (60)batch costing 分批成本计算   \]<R`YMV  
  B (61)beta factor B(市场)风险因素   /=;,lC  
  B (62)bill 账单   $^fF}y6N  
  B (63)bill of exchange 汇票   s8,YQ5-  
  B (64)bill of landing 提单   5Hu[*  
  B (65)bill of materials 用料预计单   F)cCaE;  
  B (66)bill payable 应付票据   nCi ]6;Y  
  B (67)bill receivable 应收票据   4N,[Gs<7  
  B (68)bin card 存货记录卡   |/K| Vwa  
  B (69)bonus 红利   o>M^&)Xs  
  B (70)book-keeping 薄记   W~mo*EJ'^  
  B (71)Boston classification 波士顿分类   g*b`o87PI  
  B (72)breakeven chart 保本图   tlQ6>v'  
  B (73)breakeven point 保本点   z~h?"'  
  B (74)breaking-down time 复位时间   h/tCve3Z  
  B (75)budget 预算   7310'wc  
  B (76)budget center 预算中心   PFp!T [)  
  B (77)budget cost allowance 预算成本折让   *}C%z(  
  B (78)budget manual 预算手册   c-hc.i}!  
  B (79)budget period 预算期间   F8?,}5j  
  B (80)budgetary control 预算控制   ^rfR<Q`  
  B (81)budgeted capacity 预算生产能力   /)TeG]Xg  
  B (82)burden 制造费用   ^4`x:6m  
  B (83)business center 经营中心   '|]}f}Go  
  B (84)business entity 营业个体   6k0Awcr  
  B (85)business unit 经营单位   tkV[^OeU>  
 B (86)buy-out management 管理性购买产权   a&G{3#l  
  B (87)by-product 副产品 aiX &`   
  C (88)called-up share capital 催缴股本   c<_1o!68  
  C (89)capacity 生产能力   *66 EkCj  
  C (90)capacity ratios 生产能力比率   {BlTLAKm  
  C (91)capital 资本   (KC08  
  C (92)capital assets pricing model资本资产计价模式   TFb7P/g  
  C (93)capital commitment 承诺资本   B)7:*Kj  
  C (94)capital employed 已运用的资本   'exR;q\  
  C (95)capital expenditure 资本支出   H8"RdKwg?  
  C (96)capital expenditureauthorization 资本支出核准   2 Ax(q&`9  
  C (97)capital expenditure control 资本支出控制   =UO7!vr;[  
  C (98)capital expenditure proposal资本支出申请   "T /$K  
  C (99)capital funding planning 资本基金筹集计划   ^Vth;!o  
  C (100)capital gain 资本收益   >1Iw!SO+  
  C (101)capital investment appraisal资本投资评估   #pRbRT9  
  C (102)capital maintenance 资本保全   c)Q-yPMl)  
  C (103)capital resource planning 资本资源计划   OkQ< Sc   
  C (104)capital surplus 资本盈余   _@\-`>J  
  C (105)capital turnover 资本周转率   >Heuf"V  
  C (106)card 记录卡   S~ckIN]  
  C (107)cash 现金   |C./gdq  
  C (108)cash account 现金账户   w@P86'< v  
  C (109)cash book 现金账薄   l{rHXST|  
  C (110)cash cow 金牛产品   nUq@`G  
  C (111)cash flow 现金流量   i`9}">7v~  
  C (112)cash discounted 现金贴现   ? a+J4Zr3  
  C (113)cash flow budget 现金流量预算   W"/,<xHuh  
  C (114)cash flow statement 现金流量表   0RdW.rZJ  
  C (115)cash ledger 现金分类账   7KC2%s#7  
  C (116)cash limit 现金限额   lnl>!z  
  C (117)CCA 现时成本会计   F'<XB~ &o  
  C (118)center 中心   %[*_-%  
  C (119)changeover time 变更时间   A5fzyG   
  C (120)chartered entity 特许经济个体   }5" Rj<  
  C (121)cheque 支票   %j2:W\g:  
  C (122)cheque register 支票登记薄   cPL6(&7  
  C (123)coin analysis 零钱分类   siuDg,uqK5  
  C (124)classification 分类   Rz>@G>b:  
  C (125)clock card 工时卡   uG.`  
  C (126)code 代码   \SmYxdU'>  
  C (127)commitment accounting 承诺确认会计   >PWDo  
  C (128)common cost 共同成本   =*(_sW6;  
  C (129)company limited byguarantee 有限担保责任公司   Xa}y.qH  
C (130)company limited shares 股份有限公司   %Mt aWZ  
  C (131)competitive position 竞争能力状况   h/aG."U  
  C (132)concept 概念   s*CBYzOm  
  C (133)conglomerate 跨行业企业   q2Gm8>F1y.  
  C (134)consistency concept 一致性概念   IH=%%AS  
  C (135)consolidated accounts 合并报表   9Z2a FW9  
  C (136)consolidation accounting 合并会计   sN[<{;K4  
  C (137)consortium 财团   4[r:DM|8  
  C (138)contingency plan 应急计划   l Hu8ADva  
  C (139)contingent liabilities 或有负债   v~^*L iP+  
  C (140)continuous operation 连续生产   v{SYz<(  
  C (141)contra 抵消   q|B.@Ng.  
  C (142)contract cost 合同成本   sZa>+  
  C (143)contract costing 合同成本计算   6XhS g0s  
  C (144)contribution 贡献毛益   QSYKYgxC  
  C (145)contribution centre 贡献中心   -> 'q  
  C (146)contribution chart 贡献图   mk-L3H1@J3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   jfR!M07|  
  C (148)contribution to salesration 贡献毛益对销售比率   wuqB['3  
  C (149)control 控制   Em<J{`k6  
  C (150)control account 控制帐户   k V'0rb  
  C (151)control limits 控制限度   NUY s QO)  
  C (152)controllability concept 可控制概念   KH$o X\v  
  C (153)controllable cost 可控制成本   QUdF`_U7  
  C (154)conversion cost 加工成本   tdi}P/x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \$8p8MP<&D  
  C (156)corporate appraisal 公司评估   q>a/',m  
  C (157)corporate planning 公司计划   XKBQH(  
  C (158)corporate social reporting 公司社会报告   / vzwokH  
  C (159)corporation 股份公司   G;msq=9|  
  C (160)cost 成本   P -N+  
  C (161)cost account 成本帐户   oH [-fF  
  C (162)cost accounting 成本会计   V+y:!t`  
  C (163)cost accounting manual 成本手册   @rW%*?$7  
  C (164)cost accounts calendar 成本报表的日历时间   xe1 xP@e?  
  C (165)cost adjustment 成本调整   @ao Hz8K  
  C (166)cost allocation 成本分配   aj ]%c_])(  
  C (167)cost apportionment 成本分摊   5r\Rfma  
  C (168)cost attribution 成本归属   f,0oCBLPO  
  C (169)cost audit 成本审计   !B*d,_9 c  
  C (170)cost behaviour 成本性态   0K^G>)l  
  C (171)cost benefit analysis 成本效益分析   A.S:eQvS%  
  C (172)cost center 成本中心   ~u80v h'  
  C (173)cost driver 成本动因
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