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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 C$bK!]a  
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  1.audit   审计 0pR04"`;  
  2.attestation   鉴证 _5zR!|\^  
  3.credibility   可信赖程度 gDsZbmR  
  4.audit of financial statements 财务报表审计 Cn,jLy  
  5.agreed-upon procedures 执行商定程序 R8 m/N t2  
  6.high levels of assurance 高水平保证 rLwc=(|  
  7.compilation 编制 c_iF S  
  8.reliability 可靠性 h+Dok#g  
  9.relevance 相关性 p})&Zl) V  
  10.professional skepticism 职业谨慎 C?O{l%0  
  11.objectivity 客观性 BjH(E'K[b  
  12. professional competence 专业胜任能力 G2Apm`/ y  
  13.Senior/CPA-in-charge 项目经理 >eC^]#c  
  14.audit engagement letter 业务约定书 {\V)bizY;  
  15.recurring audit 连续审计 K)qmJ-Gub  
  16.the client 委托人 !-QKh aY  
  17.change CPA 更换注册会计 ={fi&j  
  18.the existing CPA 现任注册会计师 Pwq} ;+  
  19.the successor CPA 后任注册会计师 VYF4q9  
  20.the preceding CPA前任注册会计师 y?rsfIth`  
  21.issue the audit report 出具审计报告 NlKnMgt~  
  22.expert 专家 `<K#bDU;a  
  23.the board of directors 董事会 5}m2D='  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b,c vQD  
  25.assess material misstatement risks评估重大错报风险 )S%mKdOm $  
  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 1t)6wk N  
  27.a general knowledge of —— 初步了解―――的情况 S2*:]pYf}  
  28.a more knowledge of—— 进一步了解的情况 d1,azM  
  29.the prior year‘s working papers 以前年度工作底稿 PQfx0n,  
  30.minutes of meeting 会议纪要 iz'8P-]K>  
  31.business risks 经营风险 VHJr+BQ1K/  
  32.appropriateness 适当性 Xbz}pAnj  
  33.accounting estimate 会计估计 D1w_Vpz  
  34.management representations 管理层声明 %pMW5]H  
  35.going concern assumption 持续经营假设 V=YK3){>A  
  36.audit plan 审计计划 +|}~6`  
  37.significant audit areas 重点审计领域 ?LZ)r^ger  
  38.error 错误 X)yTx8v4  
  39.fraud舞弊 B8 2A:t)  
  40.modified or additional procedures 修改或追加审计程序 snyx$Qx(  
  41.misappropriation of assets 侵占资产 9Kqr9U--v  
  42.transactions without substance 虚假交易 q)P<lKi  
  43.unusual pressures 异常压力 KAe) X_R7  
  44.the suspected noncompliance 涉嫌存在违法行为 i{`>!)U  
  45.materialiy 重要性 y,%w`  
  46.exceed the materiality level 超过重要性水平 ZK13[_@9  
  47.approach the materiality level 接近重要性水平 ) QX9T  
  48.an acceptably low level 可接受水平 pZH bj2~  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3Mdg&~85  
  50.misstatements or omissions 错报或漏报 rOcfPLJi0  
  51.aggregate 总计 6sPd")%G  
  52.subsequent events 期后事项 46 77uy  
  53.adjust the financial statements 调整财务报表 ULoTPx@N  
  54.perform additional audit procedures 实施追加的审计程序 cJqPcCq(wn  
  55.audit risk 审计风险 k<:!^_3H  
  56.detection risk 检查风险 Kkd7D_bZ*  
  57.inappropriate audit opinion 不适当的审计意见 v!x=fjr<  
  58.material misstatement 重大的错报 eQ*gnV}rE%  
  59.tolerable misstatement 可容忍错报 Pd3t~1TaW  
  60.the acceptable level of detection risk 可接受的检查风险 #0mn_#-P)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {!-w|&bF  
  62.simall business 小规模企业 ] 03!K E  
  63.accounting system 会计系统 @ O%m,  
  64.test of control 控制测试 <cl$?].RE!  
  65.walk-through test 穿行测试 t$}+oCnkv  
  66.communication 沟通 X=DJOepH'  
  67.flow chart 流程图 vbSz&+52;  
  68.reperformance of internal control 重新执行  UWu|w  
  69.audit evidence 审计证据 '- Z4GcL  
  70.substantive procedures 实质性程序 QZDGk4GG  
  71.assertions 认定 ;B7>/q;g  
  72.esistence 存在 YKk%lZ.8  
  73.occurrence 发生 UboOIx5:  
  74.completeness 完整性 nrZv>r  
  75.rights and obligations 权利和义务 Tp9LBF  
  76.valuation and allocation 计价和分摊 {2V=BDS|?K  
  77.cutoff 截止 {t9U]hX%A[  
  78.accuracy 准确性 Q,s,EooIx  
  79.classification 分类 E P<U:F  
  80.inspection 检查 Sm-nb*ZyC  
  81.supervision of counting 监盘 {xOu*8J  
  82.observation 观察 +8~S28"Wg3  
  83.confirmation 函证 wv1?v _4  
  84.computation 计算 a5&wS@) ;  
  85.analytical procedures 分析程序 atPf527\`  
  86.vouch 核对  s cn!,  
  87.trace 追查 3 \kT#nr  
  88.audit sampling 审计抽样 Ron^PvvY&  
  89.error 误差 |ejrE,~1vb  
  90.expected error 预期误差 $ i =-A  
  91.population 总体 YrB-;R 1+  
  92.sampling risk 抽样风险 ;T/' CD  
  93.non- sampling risk 非抽样风险 T vk=NJ  
  94.sampling unit 抽样单位 z muq4-.  
  95.statistical sampling 统计抽样 J,E&Uz95%  
  96.tolerable error 可容忍误差 p 4t(xm2T  
  97.the risk of under reliance 信赖不足风险 "+| >nA=7  
  98.the risk of over reliance 信赖过度风险 Cu!4ha.e`  
  99.the risk of incorrect rejection 误拒风险  u0i @.  
  100. the risk of incorrect acceptance 误受风险 *aTM3k)Zs  
  101.working trial balance 试算平衡表 d *H-l3N  
  102.index and cross-referencing 索引和交叉索引 |px4a"  
  103.cash receipt 现金收入 2*Gl|@~N  
  104.cash disbursement 现金支出 Va9vDb6  
  105.bank statement 银行对账单 tl#hCy  
  106.bank reconciliation 银行存款余额调节表 'o5[ :=K  
  107.balance sheet date 资产负债表日 u |#ruFR  
  108.net realizable value 可变现净值 ==IL63  
  109.storeroom 仓库 !N!M NsyDz  
  110.sale invoice 销售发票 h7o{l7`)  
  111.price list 价目表 y*zZ }>  
  112.positive confirmation request 积极式询证函 uZ OUp8QQ  
  113.negative confirmation request 消极式询证函 RPLr7Lb  
  114.purchase requisition 请购单 !&#CEF@J  
  115.receiving report 验收报告 L5U>`lx6$  
  116.gross margin 毛利 W}(dhgf  
  117.manufacturing overhead 制造费用 !rrjA$P<v  
  118.material requisition 领料单 D@\97t+  
  119.inventory-taking 存货盘点 Q,jlKgB 5:  
  120.bond certificate 债券 B[y1RI|9  
  121.stock certificate 股票 s2v\R~T  
  122.audit report 审计报告 fV[xv4D.  
  123.entity 被审计单位 Q>||HtF$A  
  124.addressee of the audit report 审计报告的收件人 QAu^]1;  
  125.unqualified opinion 无保留意见 5nEvnnx0  
  126.qualified opinion 保留意见 ^GL0|G=(1  
  127.disclaimer of opinion 无法表示意见 L@v0C)  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .p0;y3so4  
  A (2)absorbed overhead 已吸收制造费用 \*_qP*vq@  
  A (3)absorption costing 吸收成本计算 S$V'_  
  A (4)account 账户,报表   heRQ|n.Dz)  
  A (5)accounting postulate 会计假设   <Qwi 0$  
  A (6)accounting series release 会计公告文件   $|A vT;4  
  A (7)accounting valuation 会计计价   nar=\cs~g  
  A (8)account sale 承销清单  ^gv)[  
  A (9)accountability concept 经营责任概念   vn|X,1o  
  A (10)accountancy 会计职业   'zRd?Z>%  
  A (11)accountant 会计师   F2+lwycY  
  A (12)accounting 会计   ;r8,Wx@f1C  
  A (13)agency cost 代理成本   GT'%HmQI  
  A (14)accounting bases 会计基础   d{DlW |_  
  A (15)accounting manual 会计手册   ~lQ]PKJ"  
  A (16)accounting period 会计期间   F7=a|g  
  A (17)accounting policies 会计方针   .H9!UQ&It  
  A (18)accounting rate of return 会计报酬率   $z` jR*  
  A (19)accounting reference date 会计参照日   k%c ?$n"  
  A (20)accounting reference period 会计参照期间   {K:/(\  
  A (21)accrual concept 应计概念   p61"a,Xc  
  A (22)accrual expenses 应计费用   YMz[je  
  A (23)acid test ration 速动比率(酸性测试比率)   |[xi"E\  
  A (24)acquisition 购置   3DgI.V6un  
  A (25)acquisition accounting 收购会计   bx`(d@  
  A (26)activity based accounting 作业基础成本计算   #r0A<+ t{T  
  A (27)adjusting events 调整事项   gSC8 qip  
  A (28)administrative expenses 行政管理费   w6Ue5Ix,!  
  A (29)advice note 发货通知   \QYs(nm?k  
  A (30)amortization 摊销   ' O2{0  
  A (31)analytical review 分析性检查   RU[{!E  
  A (32)annual equivalent cost 年度等量成本法   i"U3wt |A  
  A (33)annual report and accounts 年度报告和报表   8C MI\yk  
  A (34)appraisal cost 检验成本   s2&UeYbIs  
  A (35)appropriation account 盈余分配账户   +]UPY5:F  
  A (36)articles of association 公司章程细则   XbG=H-|  
  A (37)assets 资产   >YPfk=0f0  
  A (38)assets cover 资产保障   n j1 cqh  
  A (39)asset value per share 每股资产价值   .\< \J|3  
  A (40)associated company 联营公司   #1 6)7  
  A (41)attainable standard 可达标准   {"s9A&  
[NC^v.[1[  
 A (42)attributable profit 可归属利润   ijC;"j/(  
  A (43)audit 审计   |1rBK.8  
  A (44)audit report 审计报告   /l@7MxE  
  A (45)auditing standards 审计准则   %_} #IS1  
  A (46)authorized share capital 额定股本   @bS>XWI>  
  A (47)available hours 可用小时   2{ }5WH  
  A (48)avoidable costs 可避免成本 _U'edK]R  
  B (49)back-to-back loan 易币贷款   }|Cw]GW  
  B (50)backflush accounting 倒退成本计算   l--xq^,`o]  
  B (51)bad debts 坏帐   LvE|K&R|  
  B (52)bad debts ratio 坏帐比率   &Gxk~p<  
  B (53)bank charges 银行手续费   vFy /  
  B (54)bank overdraft 银行透支   |0mh*+i  
  B (55)bank reconciliation 银行存款调节表   ]uj H7T  
  B (56)bank statement 银行对账单   7Nx@eoZ  
  B (57)bankruptcy 破产   (S1$g ~t;  
  B (58)basis of apportionment 分摊基础   i_f"?X;D  
  B (59)batch 批量   7;c{lQ Oj}  
  B (60)batch costing 分批成本计算   Fx)]AJ~[t  
  B (61)beta factor B(市场)风险因素   t+p-,ey^@  
  B (62)bill 账单   Bqa%L.N2SS  
  B (63)bill of exchange 汇票   u{exQ[,E  
  B (64)bill of landing 提单   (z+[4l7  
  B (65)bill of materials 用料预计单   V?%>Ex$  
  B (66)bill payable 应付票据   k' pu%nWN  
  B (67)bill receivable 应收票据   C+O`3wPZp  
  B (68)bin card 存货记录卡   z_ r W1?|  
  B (69)bonus 红利   2VMau.eQ  
  B (70)book-keeping 薄记   >0B [  
  B (71)Boston classification 波士顿分类   0+M1,?+GfF  
  B (72)breakeven chart 保本图   W:hR8 1ci  
  B (73)breakeven point 保本点   Yb414K  
  B (74)breaking-down time 复位时间   4jO~kcad  
  B (75)budget 预算   ENjrv   
  B (76)budget center 预算中心   ]';!r20  
  B (77)budget cost allowance 预算成本折让   Wf>UI)^n  
  B (78)budget manual 预算手册   7ugmZO}lL  
  B (79)budget period 预算期间   0nG& LL5  
  B (80)budgetary control 预算控制   $;"@;Lj%,  
  B (81)budgeted capacity 预算生产能力   Za4 YD  
  B (82)burden 制造费用   WY0u9M4  
  B (83)business center 经营中心   aD 24)?db-  
  B (84)business entity 营业个体   $kkdB,y  
  B (85)business unit 经营单位   CM8WI~  
 B (86)buy-out management 管理性购买产权   @q[-,EA9  
  B (87)by-product 副产品 X!nI{PE  
  C (88)called-up share capital 催缴股本   bAt!9uFn  
  C (89)capacity 生产能力   Mp"] =  
  C (90)capacity ratios 生产能力比率   d<fS52~l  
  C (91)capital 资本   +1F @vag7  
  C (92)capital assets pricing model资本资产计价模式   HwM:bY N  
  C (93)capital commitment 承诺资本   I\`:(V  
  C (94)capital employed 已运用的资本   (|h<{ -L  
  C (95)capital expenditure 资本支出   [uZU p*.V  
  C (96)capital expenditureauthorization 资本支出核准   q>!T*BQ  
  C (97)capital expenditure control 资本支出控制   |oPqX %?  
  C (98)capital expenditure proposal资本支出申请    ,Ad\!  
  C (99)capital funding planning 资本基金筹集计划   (;C_>EL&u  
  C (100)capital gain 资本收益   W  $H8[G  
  C (101)capital investment appraisal资本投资评估   bbA+ZLZJn  
  C (102)capital maintenance 资本保全   ||9f@9  
  C (103)capital resource planning 资本资源计划   XlDVJx<&J  
  C (104)capital surplus 资本盈余    YVD%GJ  
  C (105)capital turnover 资本周转率   rS)7D  
  C (106)card 记录卡   ",Ek| z  
  C (107)cash 现金   R*VZ=i  
  C (108)cash account 现金账户   YWd:Ok0  
  C (109)cash book 现金账薄   B=|yjA'Fg  
  C (110)cash cow 金牛产品   tJ2l_M^  
  C (111)cash flow 现金流量   KDg!Y(m{  
  C (112)cash discounted 现金贴现   K31Fp;K  
  C (113)cash flow budget 现金流量预算   @b-?KH  
  C (114)cash flow statement 现金流量表   &hjrJ/'^  
  C (115)cash ledger 现金分类账   e>sr)M  
  C (116)cash limit 现金限额   zVkHDT[  
  C (117)CCA 现时成本会计   |) T HuE(  
  C (118)center 中心   hFylQfd  
  C (119)changeover time 变更时间   $P4hNb  
  C (120)chartered entity 特许经济个体   bZERh:%o  
  C (121)cheque 支票   LTBqXh  
  C (122)cheque register 支票登记薄   dpGaI  
  C (123)coin analysis 零钱分类   -}PD0Pzg;=  
  C (124)classification 分类   {K_YW  
  C (125)clock card 工时卡   Zff-H l  
  C (126)code 代码   ;( VJZ_  
  C (127)commitment accounting 承诺确认会计   }5zH3MPQH  
  C (128)common cost 共同成本   N[dhNK"  
  C (129)company limited byguarantee 有限担保责任公司   kf&id/|  
C (130)company limited shares 股份有限公司   O_(J',++  
  C (131)competitive position 竞争能力状况   }^)M)8zS  
  C (132)concept 概念    QqtFNG  
  C (133)conglomerate 跨行业企业   Lr40rLx;u  
  C (134)consistency concept 一致性概念   C0KP,JS&  
  C (135)consolidated accounts 合并报表   z$%ntN#eNA  
  C (136)consolidation accounting 合并会计   2$\Du9+  
  C (137)consortium 财团   B@.U\ .  
  C (138)contingency plan 应急计划   #HM0s~^w&  
  C (139)contingent liabilities 或有负债   k. px  
  C (140)continuous operation 连续生产   PyzW pf  
  C (141)contra 抵消   wyvs# T  
  C (142)contract cost 合同成本   /!jn$4fd:  
  C (143)contract costing 合同成本计算   aMh2[I  
  C (144)contribution 贡献毛益   &eK8v]|"W  
  C (145)contribution centre 贡献中心   Tet,mzVuu  
  C (146)contribution chart 贡献图   cnhYrX^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Kax85)9u  
  C (148)contribution to salesration 贡献毛益对销售比率   n8R{LjJ2@  
  C (149)control 控制   xxiEL2"`>  
  C (150)control account 控制帐户   6Dw[n   
  C (151)control limits 控制限度   O_KL#xo  
  C (152)controllability concept 可控制概念   a8A8?:  
  C (153)controllable cost 可控制成本   GJ{]}fl  
  C (154)conversion cost 加工成本   7NoB   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <=^YIp  
  C (156)corporate appraisal 公司评估   vF1] L]z:?  
  C (157)corporate planning 公司计划   khW3z*e#  
  C (158)corporate social reporting 公司社会报告   a"#5JcR3  
  C (159)corporation 股份公司   tw\/1wa.  
  C (160)cost 成本   k\zNh<^  
  C (161)cost account 成本帐户   ,v>P05  
  C (162)cost accounting 成本会计   Q 4_j`q  
  C (163)cost accounting manual 成本手册   T9N /;3  
  C (164)cost accounts calendar 成本报表的日历时间   spd>.Cm`  
  C (165)cost adjustment 成本调整   YadyRUE  
  C (166)cost allocation 成本分配   pkBmAJb@  
  C (167)cost apportionment 成本分摊   Q]IpHNt[>  
  C (168)cost attribution 成本归属   U,aV {qz  
  C (169)cost audit 成本审计   NWb,$/7T  
  C (170)cost behaviour 成本性态   =,,!a/U  
  C (171)cost benefit analysis 成本效益分析   MP0gLi  
  C (172)cost center 成本中心   S :9zz  
  C (173)cost driver 成本动因
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