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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 iYR8sg[' #  
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  1.audit   审计 K@6$|.bc  
  2.attestation   鉴证 >{V]q*[/;Q  
  3.credibility   可信赖程度 V 9][a  
  4.audit of financial statements 财务报表审计 ob-y {x,R  
  5.agreed-upon procedures 执行商定程序 ]QRhTz  
  6.high levels of assurance 高水平保证 [26"?};"%  
  7.compilation 编制 y~jTI[kS  
  8.reliability 可靠性 xrp%b1Sy  
  9.relevance 相关性 0fwo8NgX  
  10.professional skepticism 职业谨慎 J1hc :I<;  
  11.objectivity 客观性  weKwBw  
  12. professional competence 专业胜任能力 :(N3s9:vz  
  13.Senior/CPA-in-charge 项目经理 %\2 ll=p1  
  14.audit engagement letter 业务约定书 o=7 -&F.  
  15.recurring audit 连续审计 (Jy7  
  16.the client 委托人 yS %J$o&  
  17.change CPA 更换注册会计 U8;k6WT|  
  18.the existing CPA 现任注册会计师 Sm{idky)[  
  19.the successor CPA 后任注册会计师 (ybKACx  
  20.the preceding CPA前任注册会计师 X*/j na"*  
  21.issue the audit report 出具审计报告 5f jmr  
  22.expert 专家 7&qunK'  
  23.the board of directors 董事会 8N'[ )Jw  
  24.knowledge of the entity‘ s business 了解被审计单位情况 PH^AT<U:T  
  25.assess material misstatement risks评估重大错报风险 i.C+{QH  
  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 ^g"G1,[%w  
  27.a general knowledge of —— 初步了解―――的情况 ,)[u<&  
  28.a more knowledge of—— 进一步了解的情况 vg5i+ry<  
  29.the prior year‘s working papers 以前年度工作底稿  (0bv d  
  30.minutes of meeting 会议纪要 iG!tRNQ{y  
  31.business risks 经营风险 $~75/  
  32.appropriateness 适当性 KQ9~\No]  
  33.accounting estimate 会计估计 M|w;7P}  
  34.management representations 管理层声明 c=0S]_  
  35.going concern assumption 持续经营假设 WnyEdYA  
  36.audit plan 审计计划 P{ h;2b{  
  37.significant audit areas 重点审计领域 hQv~C4Wfrf  
  38.error 错误 *0^!%Y'/4  
  39.fraud舞弊 sB"Oi|#lk  
  40.modified or additional procedures 修改或追加审计程序 c_"]AhV~Mg  
  41.misappropriation of assets 侵占资产 IQAV`~_G  
  42.transactions without substance 虚假交易 !?,7Cu.5#6  
  43.unusual pressures 异常压力 w^6rgCl  
  44.the suspected noncompliance 涉嫌存在违法行为 bH%k)  
  45.materialiy 重要性 @G@,)`p4?  
  46.exceed the materiality level 超过重要性水平 4V@raI-  
  47.approach the materiality level 接近重要性水平 2v\,sHw+-  
  48.an acceptably low level 可接受水平 ph qx<N@  
  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 '_N~PoV  
  50.misstatements or omissions 错报或漏报 #N.W8mq  
  51.aggregate 总计 >hHjDYjbf  
  52.subsequent events 期后事项 ]%>7OH'  
  53.adjust the financial statements 调整财务报表 R*|y:T,H  
  54.perform additional audit procedures 实施追加的审计程序 .76T<j_  
  55.audit risk 审计风险 &mXJL3iN  
  56.detection risk 检查风险 DO` K_B  
  57.inappropriate audit opinion 不适当的审计意见 ^cs:S-s  
  58.material misstatement 重大的错报 c>!zJA B  
  59.tolerable misstatement 可容忍错报 <=[,_P6|  
  60.the acceptable level of detection risk 可接受的检查风险 {]BPSj{B  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O9?t,1  
  62.simall business 小规模企业 n;+CV~  
  63.accounting system 会计系统 h8B:}_Cu  
  64.test of control 控制测试 C,r[H5G#  
  65.walk-through test 穿行测试 b&BkT%aA(G  
  66.communication 沟通 awxzP*6  
  67.flow chart 流程图 lQ(I/[qVd  
  68.reperformance of internal control 重新执行 ?-C=_eZJ  
  69.audit evidence 审计证据 Aj#bhv  
  70.substantive procedures 实质性程序 s&&8~ )H  
  71.assertions 认定 Gmi ^2?Z(  
  72.esistence 存在 .,[ NJ:l  
  73.occurrence 发生 <q\OREMsq  
  74.completeness 完整性 v8 rK\  
  75.rights and obligations 权利和义务 @D1}).  
  76.valuation and allocation 计价和分摊 *9T a0e*  
  77.cutoff 截止 k@:M#?(F  
  78.accuracy 准确性 }.*"ezaZw  
  79.classification 分类 eYNu78u   
  80.inspection 检查 l ld,&N8  
  81.supervision of counting 监盘 qV]p\/a.  
  82.observation 观察 t7#lRp&  
  83.confirmation 函证 bvn%E H  
  84.computation 计算 h.T]J9;9  
  85.analytical procedures 分析程序 @ByD=  
  86.vouch 核对 } V  *  
  87.trace 追查 E&>3{uZI  
  88.audit sampling 审计抽样 r:N =?X`N  
  89.error 误差 3mef;!q  
  90.expected error 预期误差 _C"=Hy{  
  91.population 总体  \EI<1B  
  92.sampling risk 抽样风险 n92*:Y  
  93.non- sampling risk 非抽样风险 H#/ #yVw  
  94.sampling unit 抽样单位 zP554Gr?  
  95.statistical sampling 统计抽样 <9f;\+zA  
  96.tolerable error 可容忍误差 J)o.@+Q}  
  97.the risk of under reliance 信赖不足风险 P'}WmE'B}F  
  98.the risk of over reliance 信赖过度风险 S:5vC {  
  99.the risk of incorrect rejection 误拒风险 ]? 2xS?vd  
  100. the risk of incorrect acceptance 误受风险 G42J  
  101.working trial balance 试算平衡表 ;[nomxu|?  
  102.index and cross-referencing 索引和交叉索引 ?`T0zpC  
  103.cash receipt 现金收入 IhR;YM[K  
  104.cash disbursement 现金支出 &BOq%*+  
  105.bank statement 银行对账单 0c}pg:XT  
  106.bank reconciliation 银行存款余额调节表 =:fN  
  107.balance sheet date 资产负债表日 4C:-1gu7  
  108.net realizable value 可变现净值 fl@=h[g#t  
  109.storeroom 仓库 lKVV*RR}  
  110.sale invoice 销售发票 4e`GMtp  
  111.price list 价目表 6&9}M Oc  
  112.positive confirmation request 积极式询证函  {4]sJT  
  113.negative confirmation request 消极式询证函 "%zb>`1s  
  114.purchase requisition 请购单 bv:M zYS  
  115.receiving report 验收报告 zjE|UK{  
  116.gross margin 毛利 #!.26RM:P  
  117.manufacturing overhead 制造费用 ]9A@iA  
  118.material requisition 领料单 u B~C8}  
  119.inventory-taking 存货盘点 %m/W4Nk  
  120.bond certificate 债券 WMi$ATq  
  121.stock certificate 股票 %>io$o  
  122.audit report 审计报告 !&(^R<-id  
  123.entity 被审计单位 g$/C-j4A[  
  124.addressee of the audit report 审计报告的收件人 {u}d`%_.M  
  125.unqualified opinion 无保留意见 JX)%iJq#  
  126.qualified opinion 保留意见 6Mc&gnN  
  127.disclaimer of opinion 无法表示意见 h 4,g pV>t  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   DYf3>xh>xb  
  A (2)absorbed overhead 已吸收制造费用 1XppC[))  
  A (3)absorption costing 吸收成本计算 B0+r  
  A (4)account 账户,报表   (/i?Fd  
  A (5)accounting postulate 会计假设   a>H8, a  
  A (6)accounting series release 会计公告文件   ~fF_]UVq3  
  A (7)accounting valuation 会计计价   %|izt/B  
  A (8)account sale 承销清单 9 $&$Fe  
  A (9)accountability concept 经营责任概念   ?9Hs,J  
  A (10)accountancy 会计职业   P:OI]x4  
  A (11)accountant 会计师   ` W} Bc  
  A (12)accounting 会计   eAl;:0=%L  
  A (13)agency cost 代理成本   x=I|O;"><  
  A (14)accounting bases 会计基础   `b:yW.#w3l  
  A (15)accounting manual 会计手册   huat,zLS  
  A (16)accounting period 会计期间   +tCNJ<S@l$  
  A (17)accounting policies 会计方针   BcaX:C?f  
  A (18)accounting rate of return 会计报酬率   /^pPT6  
  A (19)accounting reference date 会计参照日   q dNt2SO  
  A (20)accounting reference period 会计参照期间   '$0 ~PH&  
  A (21)accrual concept 应计概念   c'}dsq\  
  A (22)accrual expenses 应计费用   B:]%Iu|  
  A (23)acid test ration 速动比率(酸性测试比率)   Ri<'apl  
  A (24)acquisition 购置   ( #K u`  
  A (25)acquisition accounting 收购会计   I]iTD  
  A (26)activity based accounting 作业基础成本计算   `^mY*Cb e  
  A (27)adjusting events 调整事项   ))xP]Muv  
  A (28)administrative expenses 行政管理费   #a+*u?jnnL  
  A (29)advice note 发货通知   ""W*) rR   
  A (30)amortization 摊销   i_{b *o_an  
  A (31)analytical review 分析性检查   D.ERt)l>  
  A (32)annual equivalent cost 年度等量成本法   xH4Qv[k Q7  
  A (33)annual report and accounts 年度报告和报表   ZnNl3MKV  
  A (34)appraisal cost 检验成本   zDoh p 5,  
  A (35)appropriation account 盈余分配账户   M "\j7(  
  A (36)articles of association 公司章程细则   *Sw1b7l  
  A (37)assets 资产   vPce6 Cl*  
  A (38)assets cover 资产保障   / 'QfLW>6  
  A (39)asset value per share 每股资产价值   9g~"Y[ ]  
  A (40)associated company 联营公司   6 k+4R<  
  A (41)attainable standard 可达标准   vrX@T ?>  
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 A (42)attributable profit 可归属利润   GX#SCZ&}C  
  A (43)audit 审计   _j sJS<21  
  A (44)audit report 审计报告   `Kb"`}`_vm  
  A (45)auditing standards 审计准则   ^W%# Elf)  
  A (46)authorized share capital 额定股本   AI,Jy%62/  
  A (47)available hours 可用小时   7GDrH/yK  
  A (48)avoidable costs 可避免成本 J^gElp  
  B (49)back-to-back loan 易币贷款   $2/v8  
  B (50)backflush accounting 倒退成本计算   i(m QbWpN  
  B (51)bad debts 坏帐   L_ O*?aaZ  
  B (52)bad debts ratio 坏帐比率   8nE}RD7bx  
  B (53)bank charges 银行手续费   k];NTALOG  
  B (54)bank overdraft 银行透支   FNR<=M  
  B (55)bank reconciliation 银行存款调节表   TjY-C m  
  B (56)bank statement 银行对账单   k0@*Up3{7  
  B (57)bankruptcy 破产   LQz6op}R  
  B (58)basis of apportionment 分摊基础   nsN|[E8  
  B (59)batch 批量   )8&;Q9'o  
  B (60)batch costing 分批成本计算   N 9cCfB\`  
  B (61)beta factor B(市场)风险因素   |))O3]-  
  B (62)bill 账单   _ K Ix7  
  B (63)bill of exchange 汇票   cH48)  
  B (64)bill of landing 提单   0BrAgv"3a_  
  B (65)bill of materials 用料预计单   @Yj+u2!  
  B (66)bill payable 应付票据   ~-2Gx HO`  
  B (67)bill receivable 应收票据   @/W~lJ!e  
  B (68)bin card 存货记录卡   ;!(GwgllD  
  B (69)bonus 红利   TGH"OXV*@  
  B (70)book-keeping 薄记   1"wZ [.  
  B (71)Boston classification 波士顿分类   $(fhO   
  B (72)breakeven chart 保本图   ;ZoEqMv  
  B (73)breakeven point 保本点   LTw.w:"J  
  B (74)breaking-down time 复位时间   *O '`&J  
  B (75)budget 预算   s"JD,gm$  
  B (76)budget center 预算中心   &>A<{J@VL  
  B (77)budget cost allowance 预算成本折让   u"gtv  
  B (78)budget manual 预算手册   M2!2 J  
  B (79)budget period 预算期间   h,zM*zA_  
  B (80)budgetary control 预算控制   qV5l v-p  
  B (81)budgeted capacity 预算生产能力   N~|Z@pU"  
  B (82)burden 制造费用   0vZ49}mb)  
  B (83)business center 经营中心   _b"K,[0o  
  B (84)business entity 营业个体   tA8O( 9OV  
  B (85)business unit 经营单位   *2>k ic aH  
 B (86)buy-out management 管理性购买产权   { RC&Ub>  
  B (87)by-product 副产品 ''Hx&  
  C (88)called-up share capital 催缴股本   * zt?y  
  C (89)capacity 生产能力   @p<tJR"M  
  C (90)capacity ratios 生产能力比率   7q(A&  
  C (91)capital 资本   UvF5u(o  
  C (92)capital assets pricing model资本资产计价模式   <Uc?#;% Y}  
  C (93)capital commitment 承诺资本   YY4q99^K  
  C (94)capital employed 已运用的资本   /m|U2rrqb  
  C (95)capital expenditure 资本支出   ./35_Vy/O  
  C (96)capital expenditureauthorization 资本支出核准   ;6M [d  
  C (97)capital expenditure control 资本支出控制   .$ ]-::&  
  C (98)capital expenditure proposal资本支出申请   fj97_Q=  
  C (99)capital funding planning 资本基金筹集计划   W1_.wN$,5  
  C (100)capital gain 资本收益   <DZ$"t  
  C (101)capital investment appraisal资本投资评估   {s>V'+H(F  
  C (102)capital maintenance 资本保全   gC+?5_=<  
  C (103)capital resource planning 资本资源计划   4'5|YGQj  
  C (104)capital surplus 资本盈余   B  
  C (105)capital turnover 资本周转率   *RM 3 _  
  C (106)card 记录卡   hgK 4;R  
  C (107)cash 现金   NwyNl  
  C (108)cash account 现金账户   PiN^/#D  
  C (109)cash book 现金账薄   SW}?y%~  
  C (110)cash cow 金牛产品   H/ y,}z  
  C (111)cash flow 现金流量   ^[6el_mj  
  C (112)cash discounted 现金贴现   UM<!bNz`  
  C (113)cash flow budget 现金流量预算   Z&of-[)  
  C (114)cash flow statement 现金流量表   cH6++r  
  C (115)cash ledger 现金分类账   $!$,cK Pl5  
  C (116)cash limit 现金限额   :%>)S  
  C (117)CCA 现时成本会计   K3k{q90   
  C (118)center 中心    &2bqL!k  
  C (119)changeover time 变更时间   Bo$dIn2_  
  C (120)chartered entity 特许经济个体   :$*@S=8O  
  C (121)cheque 支票   ^yX>^1  
  C (122)cheque register 支票登记薄   yQ$irS?  
  C (123)coin analysis 零钱分类   P `biHs8O  
  C (124)classification 分类   'J,UKK\5  
  C (125)clock card 工时卡   g8<ODU0[g  
  C (126)code 代码   jeu'K vhe  
  C (127)commitment accounting 承诺确认会计   )9YDNVo*-  
  C (128)common cost 共同成本   )A8#cY!<  
  C (129)company limited byguarantee 有限担保责任公司   Uwc%'=@  
C (130)company limited shares 股份有限公司   x?Abk  
  C (131)competitive position 竞争能力状况   iWs6 !s!  
  C (132)concept 概念   j& 8YE7  
  C (133)conglomerate 跨行业企业   j3Od7bBS]  
  C (134)consistency concept 一致性概念   kE&R;T`Gb%  
  C (135)consolidated accounts 合并报表   74Jx\(d  
  C (136)consolidation accounting 合并会计   ;_,jy7lf  
  C (137)consortium 财团   Jt_=aMY:7  
  C (138)contingency plan 应急计划   Dvg'  
  C (139)contingent liabilities 或有负债   d@ZDIy  
  C (140)continuous operation 连续生产   zg2d}"dV  
  C (141)contra 抵消   [V'c  
  C (142)contract cost 合同成本   ^E70$yB ^  
  C (143)contract costing 合同成本计算   yKML{N1D  
  C (144)contribution 贡献毛益   N[_T3(  
  C (145)contribution centre 贡献中心   |! 9~  
  C (146)contribution chart 贡献图   S7+>Mk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   TGJz[N y  
  C (148)contribution to salesration 贡献毛益对销售比率   q,P.)\0A  
  C (149)control 控制   T|~5dZL  
  C (150)control account 控制帐户   E{,Wp U  
  C (151)control limits 控制限度   56Wh<i3  
  C (152)controllability concept 可控制概念   f(Xin3#'  
  C (153)controllable cost 可控制成本   bpY*;o$~  
  C (154)conversion cost 加工成本   )G2Bx+Z;L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T"g_a|7Tj  
  C (156)corporate appraisal 公司评估   `oxBIn*BD  
  C (157)corporate planning 公司计划   v}DNeIh~  
  C (158)corporate social reporting 公司社会报告   EXSH{P O+  
  C (159)corporation 股份公司   &lzY"Y*hA0  
  C (160)cost 成本   4@{;z4*`  
  C (161)cost account 成本帐户   JI@iT6.%IX  
  C (162)cost accounting 成本会计   i+`8$uz  
  C (163)cost accounting manual 成本手册   [J2evi?  
  C (164)cost accounts calendar 成本报表的日历时间   ]xS%E r  
  C (165)cost adjustment 成本调整   5RT#H0/+  
  C (166)cost allocation 成本分配   Xe4   
  C (167)cost apportionment 成本分摊    !XTzsN  
  C (168)cost attribution 成本归属   Id?-Og2i V  
  C (169)cost audit 成本审计   ]-wyZ +a  
  C (170)cost behaviour 成本性态   rCo}^M4Pb  
  C (171)cost benefit analysis 成本效益分析   l"J#Pvi  
  C (172)cost center 成本中心   EZj rX>"#  
  C (173)cost driver 成本动因
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