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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 KaE;4gwM  
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  1.audit   审计 #6jwCEo=V  
  2.attestation   鉴证 BmFME0  
  3.credibility   可信赖程度 J\+gd%  
  4.audit of financial statements 财务报表审计 x2sOEkcQ  
  5.agreed-upon procedures 执行商定程序 .K1E1Z_  
  6.high levels of assurance 高水平保证 [Be53U{=  
  7.compilation 编制 \,gZNe&Vv  
  8.reliability 可靠性 &i^NStqu  
  9.relevance 相关性 4_I{Q^f  
  10.professional skepticism 职业谨慎 | a$w;s>\  
  11.objectivity 客观性 25n (&NV  
  12. professional competence 专业胜任能力  KdJx#Lc  
  13.Senior/CPA-in-charge 项目经理 >Ron+ oe  
  14.audit engagement letter 业务约定书 (I ds<n"  
  15.recurring audit 连续审计 VQ<i$ I  
  16.the client 委托人 W+ '}O<  
  17.change CPA 更换注册会计 #(+HSZm  
  18.the existing CPA 现任注册会计师 Qz(T[H5%W  
  19.the successor CPA 后任注册会计师 5b`xN!c  
  20.the preceding CPA前任注册会计师 2 `h!:0  
  21.issue the audit report 出具审计报告 R(83E B~_  
  22.expert 专家 d 4\E  
  23.the board of directors 董事会 NND=Z xl  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @1&;R  
  25.assess material misstatement risks评估重大错报风险 v6-~fcX0G  
  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 s|j<b#<xQ  
  27.a general knowledge of —— 初步了解―――的情况 KBRg95E~]l  
  28.a more knowledge of—— 进一步了解的情况 HL}~W}!j  
  29.the prior year‘s working papers 以前年度工作底稿 ([CnYv  
  30.minutes of meeting 会议纪要 B=bI'S8\  
  31.business risks 经营风险 "E|r3cN  
  32.appropriateness 适当性 kqvJ&7  
  33.accounting estimate 会计估计 s!/holu  
  34.management representations 管理层声明 {dA ~#fW<  
  35.going concern assumption 持续经营假设 QcG5PV  
  36.audit plan 审计计划 $`5lvy^  
  37.significant audit areas 重点审计领域 ,V]A63J  
  38.error 错误 #!Cter2  
  39.fraud舞弊 VUC <0WV  
  40.modified or additional procedures 修改或追加审计程序 $jed{N7Y  
  41.misappropriation of assets 侵占资产 \_Kt6=  
  42.transactions without substance 虚假交易 W+f&%En  
  43.unusual pressures 异常压力 Mev-M2A  
  44.the suspected noncompliance 涉嫌存在违法行为 -iDEh_pts  
  45.materialiy 重要性 n *i'vtQ8  
  46.exceed the materiality level 超过重要性水平 9^QYuf3O  
  47.approach the materiality level 接近重要性水平 yEUNkZ5^  
  48.an acceptably low level 可接受水平 }\939Y  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Wbn[Q2h5  
  50.misstatements or omissions 错报或漏报 n*m"L|:ff  
  51.aggregate 总计 5\w=(c9A  
  52.subsequent events 期后事项 X`3vSCn  
  53.adjust the financial statements 调整财务报表 ('* *nP  
  54.perform additional audit procedures 实施追加的审计程序 %-ZR~*  
  55.audit risk 审计风险 |aS~"lImh  
  56.detection risk 检查风险 RCh$j&Tn  
  57.inappropriate audit opinion 不适当的审计意见 ~0F9x9V  
  58.material misstatement 重大的错报 N+s?ZE*  
  59.tolerable misstatement 可容忍错报 B221}t  
  60.the acceptable level of detection risk 可接受的检查风险 ~1=.?Ho  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :q>oD-b$}  
  62.simall business 小规模企业 EID)o[<  
  63.accounting system 会计系统 &V#zkW  
  64.test of control 控制测试 Z<N&UFw7QJ  
  65.walk-through test 穿行测试 '9 *|N=  
  66.communication 沟通 mS:j$$]u  
  67.flow chart 流程图 [-E{}FL|  
  68.reperformance of internal control 重新执行 !2Xr~u7a  
  69.audit evidence 审计证据 tt7PEEf  
  70.substantive procedures 实质性程序 "$W |/vD+  
  71.assertions 认定 XSp x''l  
  72.esistence 存在 V5u}C-o  
  73.occurrence 发生 Ig02M_  
  74.completeness 完整性 &Mhv XHI  
  75.rights and obligations 权利和义务 /lr1hW~Dbk  
  76.valuation and allocation 计价和分摊 UH 47e  
  77.cutoff 截止 )l#%.Z9  
  78.accuracy 准确性 (ET ;LH3  
  79.classification 分类 T/GgF&i3  
  80.inspection 检查 Z6IJo%s  
  81.supervision of counting 监盘 '&-5CpDUs  
  82.observation 观察 Mhv1K|4s  
  83.confirmation 函证 i'W_;Y}  
  84.computation 计算 YN%=Oq  
  85.analytical procedures 分析程序 g[EM]q,  
  86.vouch 核对 FJa[ToZ4+  
  87.trace 追查 ~?AC:  
  88.audit sampling 审计抽样 U|Bsa(?nx  
  89.error 误差 qGpP,  
  90.expected error 预期误差 C#U< k0R  
  91.population 总体 5\akI\  
  92.sampling risk 抽样风险 !,Xyl} #  
  93.non- sampling risk 非抽样风险 ?k L|>1TY  
  94.sampling unit 抽样单位 5JBB+g  
  95.statistical sampling 统计抽样 5q5 )uv"  
  96.tolerable error 可容忍误差 "x#]i aDjf  
  97.the risk of under reliance 信赖不足风险 +36H%&!  
  98.the risk of over reliance 信赖过度风险 {cR_?Y@  
  99.the risk of incorrect rejection 误拒风险 SON ^CvMs{  
  100. the risk of incorrect acceptance 误受风险 KInUe(g<9M  
  101.working trial balance 试算平衡表 / h}PEu3y  
  102.index and cross-referencing 索引和交叉索引 cWN d<=Jp  
  103.cash receipt 现金收入 '}jf#C1$c  
  104.cash disbursement 现金支出 [x;(cISK1  
  105.bank statement 银行对账单 Rk($lW)  
  106.bank reconciliation 银行存款余额调节表 T} n N=Q4  
  107.balance sheet date 资产负债表日 IL~]m?'V(  
  108.net realizable value 可变现净值 1MbY7!?PG  
  109.storeroom 仓库 8hTR*e! +  
  110.sale invoice 销售发票 LP^p~5Az  
  111.price list 价目表 1YOg1 n+k  
  112.positive confirmation request 积极式询证函 A Gv!c($  
  113.negative confirmation request 消极式询证函 6 gj]y^}  
  114.purchase requisition 请购单 K#qoR/:  
  115.receiving report 验收报告 .S~@BI(|<  
  116.gross margin 毛利 8weSrm  
  117.manufacturing overhead 制造费用 x96qd%l/  
  118.material requisition 领料单 U7^7/s/.  
  119.inventory-taking 存货盘点 oM6j>&$b  
  120.bond certificate 债券 @%6)^]m} r  
  121.stock certificate 股票 E% <w5d.lq  
  122.audit report 审计报告 kCj`V2go  
  123.entity 被审计单位 8)L'rW{q#  
  124.addressee of the audit report 审计报告的收件人 3p:=xL  
  125.unqualified opinion 无保留意见 =yl4zQmg$  
  126.qualified opinion 保留意见 rHvF%o  
  127.disclaimer of opinion 无法表示意见 Ct4LkmD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AXz-4,=xX  
  A (2)absorbed overhead 已吸收制造费用 QB!jLlg(  
  A (3)absorption costing 吸收成本计算 CPVzX%=  
  A (4)account 账户,报表   :W~6F*A  
  A (5)accounting postulate 会计假设   V?OuI g%=:  
  A (6)accounting series release 会计公告文件   u3U4U K  
  A (7)accounting valuation 会计计价   d; 9*l!CF  
  A (8)account sale 承销清单 7=}6H3|&  
  A (9)accountability concept 经营责任概念    ):e+dt  
  A (10)accountancy 会计职业   M2}np  
  A (11)accountant 会计师   j7K5SS_]  
  A (12)accounting 会计   &|)hCJu  
  A (13)agency cost 代理成本   >xT^RYS  
  A (14)accounting bases 会计基础   q[-|ZA bbr  
  A (15)accounting manual 会计手册   }K2 /&kZ  
  A (16)accounting period 会计期间   1Fv8T'  
  A (17)accounting policies 会计方针   {S G*  
  A (18)accounting rate of return 会计报酬率   G3G/ xC"  
  A (19)accounting reference date 会计参照日   <>%,}j 9  
  A (20)accounting reference period 会计参照期间   vkJ)FEar  
  A (21)accrual concept 应计概念   M|d={o9Hp  
  A (22)accrual expenses 应计费用   IE2CRBfs  
  A (23)acid test ration 速动比率(酸性测试比率)   <3b'm*  
  A (24)acquisition 购置   grr'd+_e  
  A (25)acquisition accounting 收购会计   JjQ8|En  
  A (26)activity based accounting 作业基础成本计算   C@1CanL@3  
  A (27)adjusting events 调整事项   2d-{Q 8Pi  
  A (28)administrative expenses 行政管理费   tv0Ha A  
  A (29)advice note 发货通知   ny)]GvxI  
  A (30)amortization 摊销   ',GV6kt_k  
  A (31)analytical review 分析性检查   yf!,4SUkU  
  A (32)annual equivalent cost 年度等量成本法   98GlhogWt  
  A (33)annual report and accounts 年度报告和报表   u#1%P5r&X  
  A (34)appraisal cost 检验成本   wzd`l?o,  
  A (35)appropriation account 盈余分配账户   e9&+vsRmA  
  A (36)articles of association 公司章程细则   ylu2R0] (  
  A (37)assets 资产   +IrZ ;&oy  
  A (38)assets cover 资产保障   w!\3ICB  
  A (39)asset value per share 每股资产价值   Av o|v>  
  A (40)associated company 联营公司   n0Go p^3  
  A (41)attainable standard 可达标准   jo}1u_OJ  
n@hl2M6.x9  
 A (42)attributable profit 可归属利润   D|l,08n"?  
  A (43)audit 审计   pE2QnNr'  
  A (44)audit report 审计报告   } ~| k  
  A (45)auditing standards 审计准则   3V?817&6z  
  A (46)authorized share capital 额定股本   K/^ +eoW(  
  A (47)available hours 可用小时   @xS]!1-  
  A (48)avoidable costs 可避免成本 ND5$bq Nu?  
  B (49)back-to-back loan 易币贷款   obO}NF*g^  
  B (50)backflush accounting 倒退成本计算   b._m8z ~  
  B (51)bad debts 坏帐   ;FU|7L$H  
  B (52)bad debts ratio 坏帐比率   ?Nf 5w  
  B (53)bank charges 银行手续费   qNxB{0(D  
  B (54)bank overdraft 银行透支   PnA?+u2m  
  B (55)bank reconciliation 银行存款调节表   S/.^7R7{f  
  B (56)bank statement 银行对账单   KVN"XqE4  
  B (57)bankruptcy 破产   h./P\eDc  
  B (58)basis of apportionment 分摊基础   _1aGtX|W  
  B (59)batch 批量   dQD$K|aUp  
  B (60)batch costing 分批成本计算   9 #qeFBI  
  B (61)beta factor B(市场)风险因素   &+01+-1hW  
  B (62)bill 账单   ]!Ou e_-;  
  B (63)bill of exchange 汇票   )T1iN(Z  
  B (64)bill of landing 提单   T/l1qcf`wT  
  B (65)bill of materials 用料预计单   8O7Yv<  
  B (66)bill payable 应付票据   y(5:}x&E  
  B (67)bill receivable 应收票据   K*Ks" Vx  
  B (68)bin card 存货记录卡   "UG K8x  
  B (69)bonus 红利   bAEg$A  
  B (70)book-keeping 薄记   e\F} q)_  
  B (71)Boston classification 波士顿分类   QB&BTT=!  
  B (72)breakeven chart 保本图   RNWX.g)b  
  B (73)breakeven point 保本点   Y.sz|u 1  
  B (74)breaking-down time 复位时间   L%t@,O#,  
  B (75)budget 预算   $i#?v  
  B (76)budget center 预算中心   8md*wEjk  
  B (77)budget cost allowance 预算成本折让   Y/fJQ6DY  
  B (78)budget manual 预算手册   +&5' uAe  
  B (79)budget period 预算期间   booRrTS  
  B (80)budgetary control 预算控制   bcH_V| 5}  
  B (81)budgeted capacity 预算生产能力   wvN`R  
  B (82)burden 制造费用   BI/&dKM  
  B (83)business center 经营中心   q/PNJ#<  
  B (84)business entity 营业个体   6B" egYv  
  B (85)business unit 经营单位   63 2bN=>  
 B (86)buy-out management 管理性购买产权   Zb_apjg[4  
  B (87)by-product 副产品 Elb aFbr  
  C (88)called-up share capital 催缴股本   B{MaMf)  
  C (89)capacity 生产能力   `VT>M@i/  
  C (90)capacity ratios 生产能力比率   [sy j#  
  C (91)capital 资本   j}f[W [2  
  C (92)capital assets pricing model资本资产计价模式   5MF#&v  
  C (93)capital commitment 承诺资本   ,SUT~oETP  
  C (94)capital employed 已运用的资本   Z9K})47T  
  C (95)capital expenditure 资本支出   ?X9U TOx  
  C (96)capital expenditureauthorization 资本支出核准   :Ht; 0|[H  
  C (97)capital expenditure control 资本支出控制   r.yK,  
  C (98)capital expenditure proposal资本支出申请   @Jn!0Y1_3  
  C (99)capital funding planning 资本基金筹集计划   * F4UAQzYb  
  C (100)capital gain 资本收益   !%)]56(  
  C (101)capital investment appraisal资本投资评估   ;11x"S  
  C (102)capital maintenance 资本保全   56}X/u  
  C (103)capital resource planning 资本资源计划   Vzg=@A#  
  C (104)capital surplus 资本盈余   {tiKH=&J  
  C (105)capital turnover 资本周转率   7DD&~ZcD  
  C (106)card 记录卡   f&KdlpxKv  
  C (107)cash 现金   ztll}  
  C (108)cash account 现金账户   vB0RKk}d5  
  C (109)cash book 现金账薄   |~0UM$OB^3  
  C (110)cash cow 金牛产品   F3M aqr y  
  C (111)cash flow 现金流量   j;0vAf  
  C (112)cash discounted 现金贴现   6%Mt  
  C (113)cash flow budget 现金流量预算   r! %;R?c  
  C (114)cash flow statement 现金流量表   A7Po 3n%Q  
  C (115)cash ledger 现金分类账   j5$GFi\kB  
  C (116)cash limit 现金限额   E_T 2z4lw  
  C (117)CCA 现时成本会计   V3Z]DA  
  C (118)center 中心   u]*0;-tz  
  C (119)changeover time 变更时间   ac{? +]8}  
  C (120)chartered entity 特许经济个体   #5} wuj%5  
  C (121)cheque 支票   2JGL;U$  
  C (122)cheque register 支票登记薄   iUi>y.}"P  
  C (123)coin analysis 零钱分类   LeOP;#  
  C (124)classification 分类   88s/Q0l  
  C (125)clock card 工时卡   49H+(*@v@  
  C (126)code 代码   80OtO#1y  
  C (127)commitment accounting 承诺确认会计   ^h' Sla  
  C (128)common cost 共同成本   ULJmSe  
  C (129)company limited byguarantee 有限担保责任公司   ^D%Za'  
C (130)company limited shares 股份有限公司   u\yVR$pQ  
  C (131)competitive position 竞争能力状况   )!:sFa 1  
  C (132)concept 概念   }_9,w;M$  
  C (133)conglomerate 跨行业企业   =FP0\cQ.  
  C (134)consistency concept 一致性概念   ] }|byo  
  C (135)consolidated accounts 合并报表   dt@P>rel  
  C (136)consolidation accounting 合并会计   ,f3pqi9|  
  C (137)consortium 财团   (t+;O;  
  C (138)contingency plan 应急计划   (V`Md\NL`  
  C (139)contingent liabilities 或有负债   nI .x  
  C (140)continuous operation 连续生产   9;.(u'y|  
  C (141)contra 抵消   m0n)dje  
  C (142)contract cost 合同成本   EOj"V'!  
  C (143)contract costing 合同成本计算   "hxN!,DEZ  
  C (144)contribution 贡献毛益   "\C$   
  C (145)contribution centre 贡献中心   q[q?hQ /b  
  C (146)contribution chart 贡献图   RGKYW>$0RR  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Hmt^h(*/2  
  C (148)contribution to salesration 贡献毛益对销售比率   nn /?fIZN4  
  C (149)control 控制   ,l YE  
  C (150)control account 控制帐户   W]M)Q}:Y  
  C (151)control limits 控制限度   H,fZ!8(A_)  
  C (152)controllability concept 可控制概念   ygJr=_iA9  
  C (153)controllable cost 可控制成本   @hQlrq5c  
  C (154)conversion cost 加工成本   y;w x?1)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C?v[Z]t  
  C (156)corporate appraisal 公司评估   J]l rS  
  C (157)corporate planning 公司计划   jp8@vdRg  
  C (158)corporate social reporting 公司社会报告   m7a#qs; ,  
  C (159)corporation 股份公司   B~]5$-  
  C (160)cost 成本   kft #R#m  
  C (161)cost account 成本帐户   ,YTIC8qKr  
  C (162)cost accounting 成本会计   IN8>ZV`j)  
  C (163)cost accounting manual 成本手册   *4+3ObA  
  C (164)cost accounts calendar 成本报表的日历时间   ('wY9kvL&  
  C (165)cost adjustment 成本调整   <h%O?mkC  
  C (166)cost allocation 成本分配   j`^$#  
  C (167)cost apportionment 成本分摊    CYYkzcc^  
  C (168)cost attribution 成本归属   MYJg8 '[j  
  C (169)cost audit 成本审计   'o|30LzYgQ  
  C (170)cost behaviour 成本性态   F <>!kK/c  
  C (171)cost benefit analysis 成本效益分析   *f& EoUk}F  
  C (172)cost center 成本中心   7S/G B  
  C (173)cost driver 成本动因
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