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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 p1nA7;B-m  
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  1.audit   审计 E'G>'cW;x  
  2.attestation   鉴证 66*o2D\Q*G  
  3.credibility   可信赖程度 L DsYr]  
  4.audit of financial statements 财务报表审计 :dzU]pk%0  
  5.agreed-upon procedures 执行商定程序 J (h>  
  6.high levels of assurance 高水平保证 X d6y7s  
  7.compilation 编制 Nz;;X\G I  
  8.reliability 可靠性 YYHm0pc  
  9.relevance 相关性 : [y(<TLw  
  10.professional skepticism 职业谨慎 )VT/kIq-U  
  11.objectivity 客观性 sfa'\6=O  
  12. professional competence 专业胜任能力 8=~>B@'  
  13.Senior/CPA-in-charge 项目经理 o[#a}5Y  
  14.audit engagement letter 业务约定书 o__q)"^~-  
  15.recurring audit 连续审计 F 4/Uu"J:  
  16.the client 委托人 Sg-xm+iSDt  
  17.change CPA 更换注册会计 eXK`%'  
  18.the existing CPA 现任注册会计师 ?=kswf  
  19.the successor CPA 后任注册会计师 5WT\0]RUa  
  20.the preceding CPA前任注册会计师 2#3R]zIO  
  21.issue the audit report 出具审计报告 L|LTsRIq  
  22.expert 专家 )^TQedF  
  23.the board of directors 董事会 s /M~RB!w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %5%Wo(W'  
  25.assess material misstatement risks评估重大错报风险 #A; Z4jK  
  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 `qTY  
  27.a general knowledge of —— 初步了解―――的情况 F6p1 VFs  
  28.a more knowledge of—— 进一步了解的情况 nY)Pxahm7  
  29.the prior year‘s working papers 以前年度工作底稿 i1\2lh$  
  30.minutes of meeting 会议纪要 )*ckJK  
  31.business risks 经营风险 D OeKW  
  32.appropriateness 适当性 Z<W6Avr  
  33.accounting estimate 会计估计 +`8) U3u0  
  34.management representations 管理层声明 2r,'4%G  
  35.going concern assumption 持续经营假设 - (1\ `g07  
  36.audit plan 审计计划 ;L2bC3  
  37.significant audit areas 重点审计领域 I?>T"nV +'  
  38.error 错误 <q\) o_tH  
  39.fraud舞弊 s.'\&B[  
  40.modified or additional procedures 修改或追加审计程序 7-I>5 3@  
  41.misappropriation of assets 侵占资产  c^s>  
  42.transactions without substance 虚假交易 5#.\pR{Gd  
  43.unusual pressures 异常压力 RFY!o<   
  44.the suspected noncompliance 涉嫌存在违法行为 X vMG09  
  45.materialiy 重要性 /T[ICd2J  
  46.exceed the materiality level 超过重要性水平 C+XZDY(=Z  
  47.approach the materiality level 接近重要性水平 &pjV4m|j<  
  48.an acceptably low level 可接受水平 Z4ioXl  
  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 mndl~/  
  50.misstatements or omissions 错报或漏报 @BUq Q9q:  
  51.aggregate 总计 $3[\:+  
  52.subsequent events 期后事项 t<F]%8S  
  53.adjust the financial statements 调整财务报表 }Xj_Y]T  
  54.perform additional audit procedures 实施追加的审计程序 *Ne&SXg  
  55.audit risk 审计风险 8? Wxd65)  
  56.detection risk 检查风险 bs EpET  
  57.inappropriate audit opinion 不适当的审计意见 Y>Hl0 $:=  
  58.material misstatement 重大的错报 ><Z3<7K9  
  59.tolerable misstatement 可容忍错报 ,$zlw\  
  60.the acceptable level of detection risk 可接受的检查风险 m\M+pjz  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 d`uO7jlm  
  62.simall business 小规模企业 y[6&46r7D  
  63.accounting system 会计系统 ir:~* |  
  64.test of control 控制测试 y*h1W4:^-  
  65.walk-through test 穿行测试 \&&(ytL  
  66.communication 沟通 /I'u/{KB  
  67.flow chart 流程图 ,G|aLBn  
  68.reperformance of internal control 重新执行 Q4Fq=kTE  
  69.audit evidence 审计证据 NLZZMr  
  70.substantive procedures 实质性程序 U q w}4C/0  
  71.assertions 认定 OP`Jc$| 6  
  72.esistence 存在 68<Z\WP  
  73.occurrence 发生 Q&7)vs  
  74.completeness 完整性 ?7MwTi8{F  
  75.rights and obligations 权利和义务 3*$9G)Ey  
  76.valuation and allocation 计价和分摊 kEhm'  
  77.cutoff 截止 RE $3| z  
  78.accuracy 准确性 `1bX.7K43  
  79.classification 分类 uO@3vY',n  
  80.inspection 检查 Ocwp] Mut&  
  81.supervision of counting 监盘 U5CPkH1  
  82.observation 观察 {{ *]bGko  
  83.confirmation 函证 =lC;^&D-0/  
  84.computation 计算 bLEATT[  
  85.analytical procedures 分析程序 3 t88AN=4  
  86.vouch 核对 )w2K&Zr0  
  87.trace 追查 4 %)N(%u  
  88.audit sampling 审计抽样 [AZ aT  
  89.error 误差 WAB0e~e:|Q  
  90.expected error 预期误差 M ?xpwq u\  
  91.population 总体 MziZN^(  
  92.sampling risk 抽样风险 MATgJ`lsy  
  93.non- sampling risk 非抽样风险 >$naTSJq  
  94.sampling unit 抽样单位 3<Z'F}lg  
  95.statistical sampling 统计抽样 ;=-j;x  
  96.tolerable error 可容忍误差 {(z(NgXG/  
  97.the risk of under reliance 信赖不足风险 Z@,PZ   
  98.the risk of over reliance 信赖过度风险 Yi&-m}  
  99.the risk of incorrect rejection 误拒风险 /}$T38  
  100. the risk of incorrect acceptance 误受风险 g 6VD_  
  101.working trial balance 试算平衡表 Q:kVCm/;  
  102.index and cross-referencing 索引和交叉索引 E {KS a  
  103.cash receipt 现金收入 wY3|#P CDV  
  104.cash disbursement 现金支出 ;EJPrDHTk  
  105.bank statement 银行对账单 w=D%D8 r2  
  106.bank reconciliation 银行存款余额调节表 n^AP"1l8?0  
  107.balance sheet date 资产负债表日 w3<"g&n|  
  108.net realizable value 可变现净值 w}j6 .r  
  109.storeroom 仓库 %l:|2s:  
  110.sale invoice 销售发票 _}zo /kDA  
  111.price list 价目表 &I RA=nJ  
  112.positive confirmation request 积极式询证函 VX;zZ`BJ  
  113.negative confirmation request 消极式询证函 L$lo~7<]  
  114.purchase requisition 请购单 ZD)0P=%  
  115.receiving report 验收报告 V~ T`&  
  116.gross margin 毛利 9p2>`L  
  117.manufacturing overhead 制造费用 !@pV)RUv7  
  118.material requisition 领料单 1Y=AT!"V  
  119.inventory-taking 存货盘点 M'umoZmW0  
  120.bond certificate 债券 B;GxfYj  
  121.stock certificate 股票 >+:r '  
  122.audit report 审计报告 'h^-t^:<>b  
  123.entity 被审计单位 -@ZzG uS(  
  124.addressee of the audit report 审计报告的收件人 =R&)hlm  
  125.unqualified opinion 无保留意见 $N;"}G z  
  126.qualified opinion 保留意见 crd|2bjp+  
  127.disclaimer of opinion 无法表示意见 G@!_ZM8h  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S5~`T7Ra  
  A (2)absorbed overhead 已吸收制造费用 Z 7s;F}=  
  A (3)absorption costing 吸收成本计算 l:Dn3Q  
  A (4)account 账户,报表   3(!/["@7  
  A (5)accounting postulate 会计假设   b JfD\  
  A (6)accounting series release 会计公告文件   bQwdgc),s{  
  A (7)accounting valuation 会计计价   +{xMIl_  
  A (8)account sale 承销清单 2{t)DUs  
  A (9)accountability concept 经营责任概念   [d4,gEx`Q\  
  A (10)accountancy 会计职业   {*QvC g?  
  A (11)accountant 会计师   J>=1dCK  
  A (12)accounting 会计   \|2t TvW,0  
  A (13)agency cost 代理成本   .pZo(*  
  A (14)accounting bases 会计基础   ~`t%M?l  
  A (15)accounting manual 会计手册   5v|H<wPp  
  A (16)accounting period 会计期间   Fweh =v  
  A (17)accounting policies 会计方针   ]3L@$`ys  
  A (18)accounting rate of return 会计报酬率   ]alh_U  
  A (19)accounting reference date 会计参照日   T3PX gL)o  
  A (20)accounting reference period 会计参照期间   9&jQ 35  
  A (21)accrual concept 应计概念   IQ3n@  
  A (22)accrual expenses 应计费用   i2$*}Cu   
  A (23)acid test ration 速动比率(酸性测试比率)   `n 3FT=  
  A (24)acquisition 购置   2)wAFO6u  
  A (25)acquisition accounting 收购会计   &/s~? Iq  
  A (26)activity based accounting 作业基础成本计算   hPa n  
  A (27)adjusting events 调整事项   LZ~2=Y< U(  
  A (28)administrative expenses 行政管理费   u3]Uxy  
  A (29)advice note 发货通知   %_R$K#T^,  
  A (30)amortization 摊销   LGIalf*7  
  A (31)analytical review 分析性检查   yeh8z:5Z O  
  A (32)annual equivalent cost 年度等量成本法   sN m,Fmuz:  
  A (33)annual report and accounts 年度报告和报表   4P|$LkI  
  A (34)appraisal cost 检验成本   )ZH c$+fU  
  A (35)appropriation account 盈余分配账户   1Gsw-a;a  
  A (36)articles of association 公司章程细则   :.#z  
  A (37)assets 资产   R'zu"I  
  A (38)assets cover 资产保障   %yiD~&  
  A (39)asset value per share 每股资产价值   0Cl,8P  
  A (40)associated company 联营公司   RI-A"cc6A  
  A (41)attainable standard 可达标准   &vCeLh:s  
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 A (42)attributable profit 可归属利润   !"Q b}g  
  A (43)audit 审计   F\5X7 ditD  
  A (44)audit report 审计报告   j'+ELKQ  
  A (45)auditing standards 审计准则   %JQ~!3  
  A (46)authorized share capital 额定股本   lW p~t  
  A (47)available hours 可用小时   =p]mX )I_  
  A (48)avoidable costs 可避免成本 S?L#N  
  B (49)back-to-back loan 易币贷款   AH^e]<2-  
  B (50)backflush accounting 倒退成本计算   |xh&p(  
  B (51)bad debts 坏帐   RlrZxmPV>O  
  B (52)bad debts ratio 坏帐比率   6B#('gxO  
  B (53)bank charges 银行手续费   Q C{u|  
  B (54)bank overdraft 银行透支   wepwX y"  
  B (55)bank reconciliation 银行存款调节表   e 8,{|a  
  B (56)bank statement 银行对账单   5SUN.%y  
  B (57)bankruptcy 破产   IZ*}idlkn/  
  B (58)basis of apportionment 分摊基础   Gzw@w{JBL  
  B (59)batch 批量   i'HPRY  
  B (60)batch costing 分批成本计算   D*\v0=P'?  
  B (61)beta factor B(市场)风险因素   9JPEj-3`g  
  B (62)bill 账单   gE\b 982  
  B (63)bill of exchange 汇票   zsDocR   
  B (64)bill of landing 提单   o@9+mM"B)  
  B (65)bill of materials 用料预计单   :Hk_8J  
  B (66)bill payable 应付票据   x? N.WABr;  
  B (67)bill receivable 应收票据   ~.Cv DJy  
  B (68)bin card 存货记录卡   k#C f})  
  B (69)bonus 红利   llq*T"7  
  B (70)book-keeping 薄记   '.(~  
  B (71)Boston classification 波士顿分类   edijfhn  
  B (72)breakeven chart 保本图   r?p[3JJ;mG  
  B (73)breakeven point 保本点   }3Y <$YL"R  
  B (74)breaking-down time 复位时间   ]tB@kBi "  
  B (75)budget 预算   hv>KX  
  B (76)budget center 预算中心   @'i+ff\  
  B (77)budget cost allowance 预算成本折让   +@ MPQv  
  B (78)budget manual 预算手册   ?^9BMQ+  
  B (79)budget period 预算期间   5qbq,#Pf  
  B (80)budgetary control 预算控制   ;~+]! U  
  B (81)budgeted capacity 预算生产能力   *0y{ ~@  
  B (82)burden 制造费用   Kb&V!#o)  
  B (83)business center 经营中心   <sX VW  
  B (84)business entity 营业个体   j13DJ.x u  
  B (85)business unit 经营单位   !`&\Lx_  
 B (86)buy-out management 管理性购买产权   \\:|Odd  
  B (87)by-product 副产品 -\#lF?fzb  
  C (88)called-up share capital 催缴股本   f+x ;:  
  C (89)capacity 生产能力   mnjs(x<m  
  C (90)capacity ratios 生产能力比率   83 I-X95  
  C (91)capital 资本   8#X_#  
  C (92)capital assets pricing model资本资产计价模式   /=) L_  
  C (93)capital commitment 承诺资本   khx.yRx  
  C (94)capital employed 已运用的资本   O9s?h3  
  C (95)capital expenditure 资本支出   ?Go!j?#a  
  C (96)capital expenditureauthorization 资本支出核准   3[d>&xk@$  
  C (97)capital expenditure control 资本支出控制   VUtXxvH  
  C (98)capital expenditure proposal资本支出申请   WOX}Sw"  
  C (99)capital funding planning 资本基金筹集计划   ])w[   
  C (100)capital gain 资本收益   /_t|Dry015  
  C (101)capital investment appraisal资本投资评估   'T,c.Vj)  
  C (102)capital maintenance 资本保全   dNiH|-$an  
  C (103)capital resource planning 资本资源计划   RWKH%C[Yd  
  C (104)capital surplus 资本盈余   kWhr1wR1  
  C (105)capital turnover 资本周转率   dJ ~Zr)>  
  C (106)card 记录卡   0;<)\Wt=i9  
  C (107)cash 现金   5~'IKcW<  
  C (108)cash account 现金账户   C <B<o[:H  
  C (109)cash book 现金账薄   $f$|6jM  
  C (110)cash cow 金牛产品   v2)g 1sXd  
  C (111)cash flow 现金流量   V'G Ju  
  C (112)cash discounted 现金贴现   65TfFcQ<S  
  C (113)cash flow budget 现金流量预算   ?o*I9 [Z)  
  C (114)cash flow statement 现金流量表   9\JQ7$B  
  C (115)cash ledger 现金分类账   4!.(|h@  
  C (116)cash limit 现金限额   vLT0ETHg6  
  C (117)CCA 现时成本会计   }V]R+%:w@  
  C (118)center 中心   Jr;jRe`4c  
  C (119)changeover time 变更时间   zMi; A6  
  C (120)chartered entity 特许经济个体   P7.'kX9  
  C (121)cheque 支票   +B}0=Ex$t  
  C (122)cheque register 支票登记薄   p{D4"Qn+P9  
  C (123)coin analysis 零钱分类   -0C@hM,wm  
  C (124)classification 分类   k*mt4~KLT8  
  C (125)clock card 工时卡   Yg9joNBh  
  C (126)code 代码   3Ot~!AlR  
  C (127)commitment accounting 承诺确认会计   ?jx1R^  
  C (128)common cost 共同成本   QDx$==Fo  
  C (129)company limited byguarantee 有限担保责任公司   MGJ.,tK1  
C (130)company limited shares 股份有限公司   a<~77~"4wn  
  C (131)competitive position 竞争能力状况   ocz G|_  
  C (132)concept 概念   %]2, &  
  C (133)conglomerate 跨行业企业   ~;]W T  
  C (134)consistency concept 一致性概念   -n80 &  
  C (135)consolidated accounts 合并报表   QXgE dsw  
  C (136)consolidation accounting 合并会计   kM8{C w  
  C (137)consortium 财团   =O).Lx2J  
  C (138)contingency plan 应急计划   iB[~U3  
  C (139)contingent liabilities 或有负债   06q(aI^Ch@  
  C (140)continuous operation 连续生产   T .FI'wy  
  C (141)contra 抵消   ar9]"s+'  
  C (142)contract cost 合同成本   6!'3oN{  
  C (143)contract costing 合同成本计算   Z;/$ niY  
  C (144)contribution 贡献毛益   EJ@p-}I!  
  C (145)contribution centre 贡献中心   V w||!d  
  C (146)contribution chart 贡献图   @a:>$t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VHJM*&5  
  C (148)contribution to salesration 贡献毛益对销售比率   4%nE*H%  
  C (149)control 控制   R_XR4)(<  
  C (150)control account 控制帐户   l vMlL5t  
  C (151)control limits 控制限度   C?Bl{4-P}*  
  C (152)controllability concept 可控制概念   w-wV3Q6X  
  C (153)controllable cost 可控制成本   eq(am%3~  
  C (154)conversion cost 加工成本   Qx;\USv  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E :9"cxx  
  C (156)corporate appraisal 公司评估   [Zei0O  
  C (157)corporate planning 公司计划   .sC?7O =  
  C (158)corporate social reporting 公司社会报告   /+Lfrt  
  C (159)corporation 股份公司   ,(8;y=wux  
  C (160)cost 成本   tg]x0#@s  
  C (161)cost account 成本帐户   Bp8'pj;~  
  C (162)cost accounting 成本会计   (q+)'H%iK  
  C (163)cost accounting manual 成本手册   %LVm3e9  
  C (164)cost accounts calendar 成本报表的日历时间   s<qe,' Y  
  C (165)cost adjustment 成本调整   $YN6<5R)  
  C (166)cost allocation 成本分配   0U%f)mG  
  C (167)cost apportionment 成本分摊   z9FfU  
  C (168)cost attribution 成本归属   e/0<[s*#Q  
  C (169)cost audit 成本审计   5? hw !  
  C (170)cost behaviour 成本性态   79`AM X[b  
  C (171)cost benefit analysis 成本效益分析   ]o cWt3|  
  C (172)cost center 成本中心   ;;L[e]Z  
  C (173)cost driver 成本动因
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