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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 4<`x*8` ,  
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  1.audit   审计 `r; .  
  2.attestation   鉴证 0:(`t~  
  3.credibility   可信赖程度 &Wj %`T{  
  4.audit of financial statements 财务报表审计 E6);\SJG}  
  5.agreed-upon procedures 执行商定程序 !_+LmBd G  
  6.high levels of assurance 高水平保证 AHws5#;$6*  
  7.compilation 编制 N=) E$h  
  8.reliability 可靠性 TQx''$j\  
  9.relevance 相关性 W\{gBjfE  
  10.professional skepticism 职业谨慎 URW#nm?  
  11.objectivity 客观性 "RuH"~o  
  12. professional competence 专业胜任能力 ~r BeJZ  
  13.Senior/CPA-in-charge 项目经理 =2VM(GtK>  
  14.audit engagement letter 业务约定书 z 3IQPl^  
  15.recurring audit 连续审计 %m'd~#pze  
  16.the client 委托人 _7SOl.5ZE  
  17.change CPA 更换注册会计 "FC;k >m  
  18.the existing CPA 现任注册会计师 ~o:lh],~  
  19.the successor CPA 后任注册会计师 nq#k}Qx:  
  20.the preceding CPA前任注册会计师 -\;x>=#B  
  21.issue the audit report 出具审计报告 ~+VIELU<%  
  22.expert 专家 oB27Y&nO  
  23.the board of directors 董事会 Im{I23.2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Or&TGwo I  
  25.assess material misstatement risks评估重大错报风险 u1y c  
  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 *iB_$7n`  
  27.a general knowledge of —— 初步了解―――的情况 u</21fz'  
  28.a more knowledge of—— 进一步了解的情况 uS3 s  
  29.the prior year‘s working papers 以前年度工作底稿 &6/# O  
  30.minutes of meeting 会议纪要 E<>Ev_5>  
  31.business risks 经营风险 \NbMSC&H  
  32.appropriateness 适当性 B7qm;(?X&  
  33.accounting estimate 会计估计 7Rr(YoWa  
  34.management representations 管理层声明 9N>Dp N  
  35.going concern assumption 持续经营假设 < C\snB  
  36.audit plan 审计计划 sL;qC\S  
  37.significant audit areas 重点审计领域 Mn(:qQo^&`  
  38.error 错误 D_,}lsrb  
  39.fraud舞弊 sygAEL;.  
  40.modified or additional procedures 修改或追加审计程序 \AOVdnM:  
  41.misappropriation of assets 侵占资产 /?l@7  
  42.transactions without substance 虚假交易 [Q,E( s  
  43.unusual pressures 异常压力 |$ `LsA.  
  44.the suspected noncompliance 涉嫌存在违法行为 u\zRWX  
  45.materialiy 重要性 |+//pGx  
  46.exceed the materiality level 超过重要性水平 ' }rUbJo  
  47.approach the materiality level 接近重要性水平 e7/ b@  
  48.an acceptably low level 可接受水平 ]zHUF!a*  
  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 ))}w;w   
  50.misstatements or omissions 错报或漏报 %s~MfK.k  
  51.aggregate 总计 '+BcPB?E  
  52.subsequent events 期后事项 //VgPl  
  53.adjust the financial statements 调整财务报表 n~ \"W  
  54.perform additional audit procedures 实施追加的审计程序 U/E M(y  
  55.audit risk 审计风险 b,YTw  
  56.detection risk 检查风险 C |c'V-f  
  57.inappropriate audit opinion 不适当的审计意见 e!*d(lHKos  
  58.material misstatement 重大的错报 <5MnF  
  59.tolerable misstatement 可容忍错报 oDul ?%  
  60.the acceptable level of detection risk 可接受的检查风险 #KZ6S9>@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y5>859"h  
  62.simall business 小规模企业 ?4wS/_C/  
  63.accounting system 会计系统 7g3vh%G.  
  64.test of control 控制测试 A P><l@  
  65.walk-through test 穿行测试 w> `3{MTQ  
  66.communication 沟通 uJ,>Y# ?  
  67.flow chart 流程图 uW!',"0ER  
  68.reperformance of internal control 重新执行 D`3m% O (?  
  69.audit evidence 审计证据 y4s]*?Wz  
  70.substantive procedures 实质性程序 6/B"H#rN  
  71.assertions 认定 [*w^|b ?  
  72.esistence 存在 Cul^b_UmP#  
  73.occurrence 发生 cYyv iR59#  
  74.completeness 完整性 po+>83/!oq  
  75.rights and obligations 权利和义务 TI:-Y@8  
  76.valuation and allocation 计价和分摊 qsXK4`  
  77.cutoff 截止 %"V Y)  
  78.accuracy 准确性 1HxE0>  
  79.classification 分类 m\|I.BUG  
  80.inspection 检查 ,g%2-#L%  
  81.supervision of counting 监盘 &; 5QB  
  82.observation 观察 2MmqGB}YcW  
  83.confirmation 函证 DLe?@R5  
  84.computation 计算  49&p~g  
  85.analytical procedures 分析程序 tsR\c O~/  
  86.vouch 核对 D1t@Y.vl  
  87.trace 追查 Z8tQ#Pu{  
  88.audit sampling 审计抽样 .r+u pY  
  89.error 误差 T(K~be  
  90.expected error 预期误差 l)GV&V  
  91.population 总体 U'@eUY(Ov$  
  92.sampling risk 抽样风险 *A.E?9pL\  
  93.non- sampling risk 非抽样风险 .)|r!X  
  94.sampling unit 抽样单位 1 *'SP6g  
  95.statistical sampling 统计抽样 ~{'.9  
  96.tolerable error 可容忍误差 #p}I 84Q  
  97.the risk of under reliance 信赖不足风险 '`=z52  
  98.the risk of over reliance 信赖过度风险 l'HrU 1_7Y  
  99.the risk of incorrect rejection 误拒风险 w+ gA3Dg  
  100. the risk of incorrect acceptance 误受风险 A~& Tp  
  101.working trial balance 试算平衡表 SU9qF73Y  
  102.index and cross-referencing 索引和交叉索引 ^yg`U(  
  103.cash receipt 现金收入 \Fj$^I>C  
  104.cash disbursement 现金支出 vs;T}' O  
  105.bank statement 银行对账单 fgYdKv8  
  106.bank reconciliation 银行存款余额调节表 hu.c&Q>  
  107.balance sheet date 资产负债表日 '0D 2e  
  108.net realizable value 可变现净值 LL@VR#n"V  
  109.storeroom 仓库 cx M=#Go  
  110.sale invoice 销售发票 jdiFb~5R  
  111.price list 价目表 74hGkf^S  
  112.positive confirmation request 积极式询证函 ,2S w6u  
  113.negative confirmation request 消极式询证函 8nw_Jatk1  
  114.purchase requisition 请购单 oUXu;@l  
  115.receiving report 验收报告 IM),cOp=  
  116.gross margin 毛利 JaP2Q} &B  
  117.manufacturing overhead 制造费用 yg\bCvL&  
  118.material requisition 领料单 Lw<?e;  
  119.inventory-taking 存货盘点 SbU=Lkx#  
  120.bond certificate 债券 o^%4w>|  
  121.stock certificate 股票 nBv|5$w:  
  122.audit report 审计报告 A$.woE@  
  123.entity 被审计单位 3\WLm4  
  124.addressee of the audit report 审计报告的收件人 F`goYwA%  
  125.unqualified opinion 无保留意见 DJP)V8]!B  
  126.qualified opinion 保留意见 @1ZLr  
  127.disclaimer of opinion 无法表示意见 :{?8rA5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hGyi@0  
  A (2)absorbed overhead 已吸收制造费用 *.4;7#  
  A (3)absorption costing 吸收成本计算 cLR02  
  A (4)account 账户,报表   [ah%>&u  
  A (5)accounting postulate 会计假设   WL(u'%5  
  A (6)accounting series release 会计公告文件   M0g!"0?  
  A (7)accounting valuation 会计计价   GY 4?}T^s  
  A (8)account sale 承销清单 W#!![JDc  
  A (9)accountability concept 经营责任概念   Es<id}`  
  A (10)accountancy 会计职业   hyv*+FV;  
  A (11)accountant 会计师   ^;4nHH7z-,  
  A (12)accounting 会计   ;hU56lfZ)X  
  A (13)agency cost 代理成本   ,!U 5;  
  A (14)accounting bases 会计基础   a.QF`J4"'  
  A (15)accounting manual 会计手册   .n1]Yk;,1  
  A (16)accounting period 会计期间   [Dd?c,5AD  
  A (17)accounting policies 会计方针   z 3)pvX 5  
  A (18)accounting rate of return 会计报酬率   C^I  h"S  
  A (19)accounting reference date 会计参照日   nsk`nck  
  A (20)accounting reference period 会计参照期间   3lYM(DT  
  A (21)accrual concept 应计概念   _D7MJT  
  A (22)accrual expenses 应计费用   r!+-"hS!  
  A (23)acid test ration 速动比率(酸性测试比率)   _=@9XvNM  
  A (24)acquisition 购置   H~x,\|l#  
  A (25)acquisition accounting 收购会计   rf1Us2vp  
  A (26)activity based accounting 作业基础成本计算   0Pw?@uV  
  A (27)adjusting events 调整事项   uV?[eiezD0  
  A (28)administrative expenses 行政管理费   z 17  
  A (29)advice note 发货通知   fOtin[|}6@  
  A (30)amortization 摊销   *L> gZ`Q  
  A (31)analytical review 分析性检查   YO o?.[}@  
  A (32)annual equivalent cost 年度等量成本法   wQiRj .  
  A (33)annual report and accounts 年度报告和报表   b$)b/=2  
  A (34)appraisal cost 检验成本   ?'uxYeX6  
  A (35)appropriation account 盈余分配账户   (5Q,d [B  
  A (36)articles of association 公司章程细则   7Fb |~In<Z  
  A (37)assets 资产   6-C9[[g<  
  A (38)assets cover 资产保障   ;(M`Wy]2  
  A (39)asset value per share 每股资产价值   QHnk@ R!  
  A (40)associated company 联营公司   c!"&E\F  
  A (41)attainable standard 可达标准   @(2DfrC  
|Q2H^dU'rQ  
 A (42)attributable profit 可归属利润   I;kKY  
  A (43)audit 审计   k6-.XW  
  A (44)audit report 审计报告   x gP/BK2"  
  A (45)auditing standards 审计准则   Gr6XqO_  
  A (46)authorized share capital 额定股本   SA s wP  
  A (47)available hours 可用小时   A7@5lHMF  
  A (48)avoidable costs 可避免成本 &scHyt  
  B (49)back-to-back loan 易币贷款   H@%Y!z@\  
  B (50)backflush accounting 倒退成本计算   Y%OE1F$6NN  
  B (51)bad debts 坏帐   /N(L52mz  
  B (52)bad debts ratio 坏帐比率   4RYK9=NH  
  B (53)bank charges 银行手续费   F<y$Q0Z}  
  B (54)bank overdraft 银行透支   GGHe{l  
  B (55)bank reconciliation 银行存款调节表   PK^{WF}L;  
  B (56)bank statement 银行对账单   %Z?2 .)  
  B (57)bankruptcy 破产   g,/gApa  
  B (58)basis of apportionment 分摊基础   '#d`K.;_b.  
  B (59)batch 批量   FaO=<jYi  
  B (60)batch costing 分批成本计算   @+1-_Q`s/R  
  B (61)beta factor B(市场)风险因素   !X721lNP  
  B (62)bill 账单   t. B %7e  
  B (63)bill of exchange 汇票   R:HF~}  
  B (64)bill of landing 提单   \ A'MEd-  
  B (65)bill of materials 用料预计单   !DFT}eu  
  B (66)bill payable 应付票据   v~i/e+.h>y  
  B (67)bill receivable 应收票据   rxtp?|v9  
  B (68)bin card 存货记录卡   A9^t $Ii  
  B (69)bonus 红利   ><9E^ k0.  
  B (70)book-keeping 薄记   afY~Y?PJ<  
  B (71)Boston classification 波士顿分类   g2p/#\D\J  
  B (72)breakeven chart 保本图    b oAu  
  B (73)breakeven point 保本点   apQ` l^  
  B (74)breaking-down time 复位时间   n]G!@- z  
  B (75)budget 预算   <}x_F)E[t  
  B (76)budget center 预算中心   _/0vmgQ&  
  B (77)budget cost allowance 预算成本折让   V~p/P  
  B (78)budget manual 预算手册   ;~Y0H9`  
  B (79)budget period 预算期间   9fR`un)f}  
  B (80)budgetary control 预算控制   D4WvRxki  
  B (81)budgeted capacity 预算生产能力   ;A)w:"m  
  B (82)burden 制造费用   R<aF;Rvb5  
  B (83)business center 经营中心   /-BKdkBCpZ  
  B (84)business entity 营业个体   Z>1\|j  
  B (85)business unit 经营单位   t.Hte/,k  
 B (86)buy-out management 管理性购买产权   lrg3n[y-l  
  B (87)by-product 副产品 / *=1hF  
  C (88)called-up share capital 催缴股本   Zhb) n  
  C (89)capacity 生产能力   W.b?MPy]  
  C (90)capacity ratios 生产能力比率   "bZ {W(h  
  C (91)capital 资本   YI!ecx%/4  
  C (92)capital assets pricing model资本资产计价模式   A?I/[zkc  
  C (93)capital commitment 承诺资本   }nNZp  
  C (94)capital employed 已运用的资本   K4938 v  
  C (95)capital expenditure 资本支出   r(9#kLXg  
  C (96)capital expenditureauthorization 资本支出核准   w_o|k&~,  
  C (97)capital expenditure control 资本支出控制   `BA wef  
  C (98)capital expenditure proposal资本支出申请   3dm lP2  
  C (99)capital funding planning 资本基金筹集计划   mD @#,B7A  
  C (100)capital gain 资本收益   yxq+<A4,a  
  C (101)capital investment appraisal资本投资评估   9AQMB1D*v4  
  C (102)capital maintenance 资本保全   8nn%wps  
  C (103)capital resource planning 资本资源计划   c zTr_>  
  C (104)capital surplus 资本盈余   U_!Wg|  
  C (105)capital turnover 资本周转率   L|hsGm\  
  C (106)card 记录卡   & qfnCM0Y  
  C (107)cash 现金   \[</|]'[  
  C (108)cash account 现金账户   d $~q  
  C (109)cash book 现金账薄   ,n&@O,XGy  
  C (110)cash cow 金牛产品   FJ]BB4 K  
  C (111)cash flow 现金流量   _ZUtQ49  
  C (112)cash discounted 现金贴现   ~"-+BG(5  
  C (113)cash flow budget 现金流量预算   IK~'ke  
  C (114)cash flow statement 现金流量表   VNKtJmt  
  C (115)cash ledger 现金分类账   UzZzt$Kw  
  C (116)cash limit 现金限额   &~`Ay4hq  
  C (117)CCA 现时成本会计   ];cJIa  
  C (118)center 中心   $kPC"!X\  
  C (119)changeover time 变更时间   &|rh~;:jUX  
  C (120)chartered entity 特许经济个体   uA#uq^3  
  C (121)cheque 支票   *xY}?vSs  
  C (122)cheque register 支票登记薄   s~OGl PK  
  C (123)coin analysis 零钱分类   [k)xn3[  
  C (124)classification 分类   pU4k/v555;  
  C (125)clock card 工时卡   ]ADj 9  
  C (126)code 代码   d&mSoPf  
  C (127)commitment accounting 承诺确认会计   dUAZDoLi  
  C (128)common cost 共同成本   J '99  
  C (129)company limited byguarantee 有限担保责任公司   o/ Z  
C (130)company limited shares 股份有限公司   K/)*P4C-  
  C (131)competitive position 竞争能力状况   t+C9QXY  
  C (132)concept 概念   |l5ol @2*  
  C (133)conglomerate 跨行业企业   vFuf{ @P  
  C (134)consistency concept 一致性概念   lP$bxUNt  
  C (135)consolidated accounts 合并报表   1CS[%)-c  
  C (136)consolidation accounting 合并会计   ?LE\pk R  
  C (137)consortium 财团   1eiV[z$?  
  C (138)contingency plan 应急计划   XN+~g.0  
  C (139)contingent liabilities 或有负债   FdrH,  
  C (140)continuous operation 连续生产   JIeKp7;^  
  C (141)contra 抵消   e)Q{yO  
  C (142)contract cost 合同成本   .9r+LA{  
  C (143)contract costing 合同成本计算   (sX=#<B%  
  C (144)contribution 贡献毛益   .Z[Bz 7  
  C (145)contribution centre 贡献中心   6 <&jY  
  C (146)contribution chart 贡献图   Co`O{|NS}!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k 4|*t}o7  
  C (148)contribution to salesration 贡献毛益对销售比率   Vaj4p""\F  
  C (149)control 控制   Cso!VdCX  
  C (150)control account 控制帐户   $:|z{p  
  C (151)control limits 控制限度   jkz .qo-%  
  C (152)controllability concept 可控制概念   fb8"hO]s  
  C (153)controllable cost 可控制成本   j+B+>r ^  
  C (154)conversion cost 加工成本   WJCh{Xn%*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   879x(JII  
  C (156)corporate appraisal 公司评估   5v1f?btc  
  C (157)corporate planning 公司计划   n.}A :Z  
  C (158)corporate social reporting 公司社会报告   rU^?Z  
  C (159)corporation 股份公司   iR k.t=B  
  C (160)cost 成本   ;=.i+  
  C (161)cost account 成本帐户   be ^09'  
  C (162)cost accounting 成本会计   Iud]*5W  
  C (163)cost accounting manual 成本手册   vn5X]U"  
  C (164)cost accounts calendar 成本报表的日历时间   KC@F"/h`/  
  C (165)cost adjustment 成本调整   ^Kvbpi,  
  C (166)cost allocation 成本分配   ']'H8Y-M  
  C (167)cost apportionment 成本分摊   dy>iIc>  
  C (168)cost attribution 成本归属   Y8*k18~  
  C (169)cost audit 成本审计   ?`& l Y  
  C (170)cost behaviour 成本性态   {Pi+V uLE  
  C (171)cost benefit analysis 成本效益分析   sY @S  
  C (172)cost center 成本中心   jlhyn0  
  C (173)cost driver 成本动因
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