论坛风格切换切换到宽版
  • 2746阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
?kxWj( D  
g4qdm{BL  
注会《审计》英语常用词汇 tS\NO@E_Jh  
G78j$ ^/0  
&-)Y[#\J  
  1.audit   审计 8}E(UsTa  
  2.attestation   鉴证 7wEG<,D  
  3.credibility   可信赖程度 V4 i%|vV  
  4.audit of financial statements 财务报表审计 {EHG |  
  5.agreed-upon procedures 执行商定程序 r%mTOLef  
  6.high levels of assurance 高水平保证 aZCT|M1  
  7.compilation 编制 M[N.H9  
  8.reliability 可靠性 S7>gNE;%]u  
  9.relevance 相关性 e ;u8G/  
  10.professional skepticism 职业谨慎 RvZ-w$E&?  
  11.objectivity 客观性 >"{zrwNq  
  12. professional competence 专业胜任能力 `-YSFQ~O,  
  13.Senior/CPA-in-charge 项目经理 y8n1IZ*#SZ  
  14.audit engagement letter 业务约定书 3kQ8*S  
  15.recurring audit 连续审计 uiEA=*axp  
  16.the client 委托人 %~(i[Ur;  
  17.change CPA 更换注册会计 {hP&P  
  18.the existing CPA 现任注册会计师 S&) >w5*]U  
  19.the successor CPA 后任注册会计师 3NZFW{u  
  20.the preceding CPA前任注册会计师 ffd 3QQ  
  21.issue the audit report 出具审计报告 u`2k6.-  
  22.expert 专家 ;<R_j%*  
  23.the board of directors 董事会 O}!@28|3"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 To? bp4  
  25.assess material misstatement risks评估重大错报风险 t"vO&+x  
  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 {Y TF]J $  
  27.a general knowledge of —— 初步了解―――的情况 ?bDae%>.d,  
  28.a more knowledge of—— 进一步了解的情况 :Aiu!}\  
  29.the prior year‘s working papers 以前年度工作底稿 Rw8m5U  
  30.minutes of meeting 会议纪要 |^{" 2l"j  
  31.business risks 经营风险 ?t P/VL  
  32.appropriateness 适当性 BtApl)q#  
  33.accounting estimate 会计估计 ,PxQ[CGg  
  34.management representations 管理层声明  M.^A`   
  35.going concern assumption 持续经营假设 )#Bfd(F  
  36.audit plan 审计计划 <&Xq`i/(  
  37.significant audit areas 重点审计领域 '+tT$k  
  38.error 错误 cHct|Z u  
  39.fraud舞弊 z5' nS&x  
  40.modified or additional procedures 修改或追加审计程序  P;/wb /  
  41.misappropriation of assets 侵占资产 xmx;tq  
  42.transactions without substance 虚假交易 x}j41E}  
  43.unusual pressures 异常压力 DCUq.q)  
  44.the suspected noncompliance 涉嫌存在违法行为 o^6j(~  
  45.materialiy 重要性 ,lM2BXz%  
  46.exceed the materiality level 超过重要性水平 WfO$q^'?DP  
  47.approach the materiality level 接近重要性水平 8{ t&8Ql n  
  48.an acceptably low level 可接受水平  Bz~h-  
  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,$o' \l  
  50.misstatements or omissions 错报或漏报 }"k(kH  
  51.aggregate 总计 uNBhVsM6<  
  52.subsequent events 期后事项 xhS/X3<th  
  53.adjust the financial statements 调整财务报表 | %;txD  
  54.perform additional audit procedures 实施追加的审计程序 Isb^~c_P  
  55.audit risk 审计风险 f`rz )C03  
  56.detection risk 检查风险 cLP @0`^H  
  57.inappropriate audit opinion 不适当的审计意见 P9wDTZ :4  
  58.material misstatement 重大的错报 Z`t?kXDNoI  
  59.tolerable misstatement 可容忍错报 W RaO.3Q@.  
  60.the acceptable level of detection risk 可接受的检查风险  2oASz|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1zW6Pb  
  62.simall business 小规模企业 <Rt@z|Zv  
  63.accounting system 会计系统 ob #XKL  
  64.test of control 控制测试 Jj:4@p:  
  65.walk-through test 穿行测试 .CpO+z  
  66.communication 沟通 hh}EDnx  
  67.flow chart 流程图 ir#^5e @  
  68.reperformance of internal control 重新执行 Jl ?Q}SB  
  69.audit evidence 审计证据 "ukbqdKD  
  70.substantive procedures 实质性程序 gv-k}2u_  
  71.assertions 认定 hDsORh!i  
  72.esistence 存在 V1;-5L75  
  73.occurrence 发生 >FNt*tX<0  
  74.completeness 完整性 mX_`rvYII  
  75.rights and obligations 权利和义务 {NDP}UATw  
  76.valuation and allocation 计价和分摊 4iW 2hV@m  
  77.cutoff 截止 k]g\` gc  
  78.accuracy 准确性 SbivW5|61  
  79.classification 分类 :[3\jLrc  
  80.inspection 检查 P s ;:g0  
  81.supervision of counting 监盘 [Nc  Ok,  
  82.observation 观察 ;Vt u8f  
  83.confirmation 函证 Um <vsR  
  84.computation 计算 c qp#1oM4M  
  85.analytical procedures 分析程序 DUr1s]+P  
  86.vouch 核对 q4= RE  
  87.trace 追查 5yID%  
  88.audit sampling 审计抽样 p.|; k%c7  
  89.error 误差 ? |dz"=y  
  90.expected error 预期误差 L+L9)8FJ  
  91.population 总体 IIZsN*^  
  92.sampling risk 抽样风险 ,V?,I9qf  
  93.non- sampling risk 非抽样风险 Ls{fCi/2F  
  94.sampling unit 抽样单位 6 -}gqkR  
  95.statistical sampling 统计抽样 DM95Il[/  
  96.tolerable error 可容忍误差 Q<pM tW  
  97.the risk of under reliance 信赖不足风险 X;NTz75  
  98.the risk of over reliance 信赖过度风险 ewg WzB9c  
  99.the risk of incorrect rejection 误拒风险 3F1Z$d(  
  100. the risk of incorrect acceptance 误受风险 U_No/$ b  
  101.working trial balance 试算平衡表 y]_DW6W  
  102.index and cross-referencing 索引和交叉索引 L')zuI  
  103.cash receipt 现金收入 |z%,W/Ef  
  104.cash disbursement 现金支出 n21J7;\/+  
  105.bank statement 银行对账单 rpmDr7G  
  106.bank reconciliation 银行存款余额调节表 s-B\8&^C  
  107.balance sheet date 资产负债表日 Apn#o2  
  108.net realizable value 可变现净值 e+[J9;g  
  109.storeroom 仓库 8Yh2K}  
  110.sale invoice 销售发票 U9w*x/S wb  
  111.price list 价目表 lLhCk>a  
  112.positive confirmation request 积极式询证函 w6_}] &F  
  113.negative confirmation request 消极式询证函 < 4g^c&  
  114.purchase requisition 请购单 hj4Rr(T  
  115.receiving report 验收报告 $BY{:#a]  
  116.gross margin 毛利 (L1`]cp  
  117.manufacturing overhead 制造费用 6X7_QBC)  
  118.material requisition 领料单 cx|j _5%i  
  119.inventory-taking 存货盘点 *)<tyIHd  
  120.bond certificate 债券 q}jf&xUWzH  
  121.stock certificate 股票 LHb{9x  
  122.audit report 审计报告 p98lu'?@  
  123.entity 被审计单位 %0 4n,&mg  
  124.addressee of the audit report 审计报告的收件人 $c-3Q|C  
  125.unqualified opinion 无保留意见 u#\3T>o%@  
  126.qualified opinion 保留意见 ,l6W|p?ZO^  
  127.disclaimer of opinion 无法表示意见 _$ 0Ix6y,  
  128.adverse opinion 否定意见
Y"@kvd  
O 2U/zF:X  
A (1)ABC 作业基础成本计算   <Yc :,CU  
  A (2)absorbed overhead 已吸收制造费用 MD7 [}cB  
  A (3)absorption costing 吸收成本计算 m"*:XfOL  
  A (4)account 账户,报表   Ij+zR>P8=\  
  A (5)accounting postulate 会计假设   UTPl7po5D  
  A (6)accounting series release 会计公告文件   "hfwj`U  
  A (7)accounting valuation 会计计价   m{*l6`dF  
  A (8)account sale 承销清单 Nd6z81  
  A (9)accountability concept 经营责任概念   fp7Qb $-A  
  A (10)accountancy 会计职业   eZ cm3=WV|  
  A (11)accountant 会计师   jK=[   
  A (12)accounting 会计   ^{w&&+#,q  
  A (13)agency cost 代理成本   g@Zc'g/XB  
  A (14)accounting bases 会计基础   F!xK#~e   
  A (15)accounting manual 会计手册   4Qv|Z+$i  
  A (16)accounting period 会计期间   /dfZ>k8  
  A (17)accounting policies 会计方针   Y'-Lt5SCS  
  A (18)accounting rate of return 会计报酬率   L!5f*  
  A (19)accounting reference date 会计参照日   1pV" < ,t  
  A (20)accounting reference period 会计参照期间   C$bK!]a  
  A (21)accrual concept 应计概念   DB0xIP~i,?  
  A (22)accrual expenses 应计费用   /Yh8r1^2tZ  
  A (23)acid test ration 速动比率(酸性测试比率)   Ur`v*LT}~  
  A (24)acquisition 购置   ;Gi w7a)  
  A (25)acquisition accounting 收购会计   ^{s)`j'I*  
  A (26)activity based accounting 作业基础成本计算   ^Z*_@A_v  
  A (27)adjusting events 调整事项   B$bsh.  
  A (28)administrative expenses 行政管理费   v% 1#y5  
  A (29)advice note 发货通知   !rWib` %  
  A (30)amortization 摊销   z'fS%uI  
  A (31)analytical review 分析性检查   r#XDgZtI  
  A (32)annual equivalent cost 年度等量成本法   U| zW_dj  
  A (33)annual report and accounts 年度报告和报表   9qpH 8j+  
  A (34)appraisal cost 检验成本   oVu>jO:.  
  A (35)appropriation account 盈余分配账户   &^<94l  
  A (36)articles of association 公司章程细则   |"mb 59X  
  A (37)assets 资产   &0#qy 9wx  
  A (38)assets cover 资产保障   {\V)bizY;  
  A (39)asset value per share 每股资产价值   _ReQQti[  
  A (40)associated company 联营公司   lY1m%  
  A (41)attainable standard 可达标准   eN$~@'w  
B0Z@ Cf  
 A (42)attributable profit 可归属利润   ;#;X@BhS  
  A (43)audit 审计   |9y &; 3  
  A (44)audit report 审计报告   pK3cg|}  
  A (45)auditing standards 审计准则   -X=f+4j  
  A (46)authorized share capital 额定股本   ~DJ/sY2/  
  A (47)available hours 可用小时   DgdW.Kj|IL  
  A (48)avoidable costs 可避免成本 '1w<<?vX?  
  B (49)back-to-back loan 易币贷款   !O5UE  
  B (50)backflush accounting 倒退成本计算   u7/M>YJ`T  
  B (51)bad debts 坏帐   K|B1jdzL  
  B (52)bad debts ratio 坏帐比率   WMg#pLc#  
  B (53)bank charges 银行手续费   C{c (K!  
  B (54)bank overdraft 银行透支   dI>oHMC  
  B (55)bank reconciliation 银行存款调节表   M*}o{E;  
  B (56)bank statement 银行对账单   &L/ C:<.  
  B (57)bankruptcy 破产   lj[Bd >  
  B (58)basis of apportionment 分摊基础   D\k);BU~  
  B (59)batch 批量   TqlUe@E  
  B (60)batch costing 分批成本计算   &v:iC u^|  
  B (61)beta factor B(市场)风险因素   QF!K$?EU[  
  B (62)bill 账单   zVkHDT[  
  B (63)bill of exchange 汇票   |) T HuE(  
  B (64)bill of landing 提单   (J$JIPF  
  B (65)bill of materials 用料预计单   }yS"C fM  
  B (66)bill payable 应付票据   ^=.|\ YM  
  B (67)bill receivable 应收票据   _S@s  
  B (68)bin card 存货记录卡   Eu1s  
  B (69)bonus 红利   r{p?aG  
  B (70)book-keeping 薄记   ] M_[*OAb  
  B (71)Boston classification 波士顿分类   B~LB^ n(>@  
  B (72)breakeven chart 保本图   |44CD3A%  
  B (73)breakeven point 保本点   j%~UU0(J  
  B (74)breaking-down time 复位时间   ^ Q2K0'm5  
  B (75)budget 预算   7-6_`Q2}Y  
  B (76)budget center 预算中心   @2kt6 W  
  B (77)budget cost allowance 预算成本折让   {lx^57v  
  B (78)budget manual 预算手册   SYa!IL-B  
  B (79)budget period 预算期间   /ExnW >wT  
  B (80)budgetary control 预算控制   3PI{LU  
  B (81)budgeted capacity 预算生产能力   ^9qncvV  
  B (82)burden 制造费用   * RN*Bh|$  
  B (83)business center 经营中心   XW5r@:e  
  B (84)business entity 营业个体   l&;#`\s!V  
  B (85)business unit 经营单位   RrKs!2sCT  
 B (86)buy-out management 管理性购买产权   7QQ1oPV  
  B (87)by-product 副产品 pz.<5  
  C (88)called-up share capital 催缴股本   S WYiI  
  C (89)capacity 生产能力   [eG- &u  
  C (90)capacity ratios 生产能力比率    _U#ue  
  C (91)capital 资本   @qg=lt|(F  
  C (92)capital assets pricing model资本资产计价模式   &[23DrI8  
  C (93)capital commitment 承诺资本   QP[w{T  
  C (94)capital employed 已运用的资本   lZ/Yp~2S  
  C (95)capital expenditure 资本支出   Q9FY.KUM  
  C (96)capital expenditureauthorization 资本支出核准   b`18y cVME  
  C (97)capital expenditure control 资本支出控制   c1jgBty  
  C (98)capital expenditure proposal资本支出申请   oAvL?2  
  C (99)capital funding planning 资本基金筹集计划   6Dw[n   
  C (100)capital gain 资本收益   jc)D*Cf  
  C (101)capital investment appraisal资本投资评估   }g>&l.2X  
  C (102)capital maintenance 资本保全   SijC E~P  
  C (103)capital resource planning 资本资源计划   4*F+-fu  
  C (104)capital surplus 资本盈余   3 T& m  
  C (105)capital turnover 资本周转率   DQKhR sC  
  C (106)card 记录卡   )CihqsA2  
  C (107)cash 现金   a"#5JcR3  
  C (108)cash account 现金账户   tw\/1wa.  
  C (109)cash book 现金账薄   !3?HpR/nV  
  C (110)cash cow 金牛产品   a;([L8^7$l  
  C (111)cash flow 现金流量   /38^N|/Zr  
  C (112)cash discounted 现金贴现   T9N /;3  
  C (113)cash flow budget 现金流量预算   spd>.Cm`  
  C (114)cash flow statement 现金流量表   YadyRUE  
  C (115)cash ledger 现金分类账   OW1[Y-o[  
  C (116)cash limit 现金限额   #}e)*(  
  C (117)CCA 现时成本会计   ` ')3}  
  C (118)center 中心   70*Y4'u }A  
  C (119)changeover time 变更时间   Jr\4x7a;`~  
  C (120)chartered entity 特许经济个体   $I>.w4G}  
  C (121)cheque 支票   b[$l{RQ[?  
  C (122)cheque register 支票登记薄   q3 1swP  
  C (123)coin analysis 零钱分类   LI"ghz= F  
  C (124)classification 分类   Z`q?pE>R  
  C (125)clock card 工时卡   F4Z+)'oDr,  
  C (126)code 代码   C bI[K|  
  C (127)commitment accounting 承诺确认会计   dM#\h*:=  
  C (128)common cost 共同成本   b^6Ooc/-k  
  C (129)company limited byguarantee 有限担保责任公司   $6BXoh!  
C (130)company limited shares 股份有限公司   A2*  z  
  C (131)competitive position 竞争能力状况   N [ E t  
  C (132)concept 概念   ^MQ7*g6o  
  C (133)conglomerate 跨行业企业   z9'ME   
  C (134)consistency concept 一致性概念   #RZW )Br  
  C (135)consolidated accounts 合并报表   Ol D]*=.cO  
  C (136)consolidation accounting 合并会计   @<AyCaU`.  
  C (137)consortium 财团   &*[T  
  C (138)contingency plan 应急计划   16pk4f8  
  C (139)contingent liabilities 或有负债   * |dz.Tr  
  C (140)continuous operation 连续生产   *{K?JB#W   
  C (141)contra 抵消   PjxZ3O  
  C (142)contract cost 合同成本   #.KVT#%~{  
  C (143)contract costing 合同成本计算   =eHoJq  
  C (144)contribution 贡献毛益   V DN@=/  
  C (145)contribution centre 贡献中心   k/lU]~PE  
  C (146)contribution chart 贡献图   8? U!PW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j o+-  
  C (148)contribution to salesration 贡献毛益对销售比率   vG Ie"$hNh  
  C (149)control 控制   BSyl!>G6n8  
  C (150)control account 控制帐户   -G|?Kl  
  C (151)control limits 控制限度   *PF}L%K(?  
  C (152)controllability concept 可控制概念   78u9> H  
  C (153)controllable cost 可控制成本   D~^P}_e.  
  C (154)conversion cost 加工成本   |<2g^ZK)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   YU]|N 'mL2  
  C (156)corporate appraisal 公司评估   j92X"yB  
  C (157)corporate planning 公司计划   X"sc'#G T  
  C (158)corporate social reporting 公司社会报告   vAV{HBQ*  
  C (159)corporation 股份公司   ;"R1>tw3)  
  C (160)cost 成本   c04;2gR  
  C (161)cost account 成本帐户   &;x*uG  
  C (162)cost accounting 成本会计   lL<LJ :L  
  C (163)cost accounting manual 成本手册   8mh@C6U  
  C (164)cost accounts calendar 成本报表的日历时间   q 4xP< b^  
  C (165)cost adjustment 成本调整   R?Ou= p .  
  C (166)cost allocation 成本分配   X?B\+dq  
  C (167)cost apportionment 成本分摊   q RbU@o.3  
  C (168)cost attribution 成本归属   xj#anr  
  C (169)cost audit 成本审计   yV4rS6=  
  C (170)cost behaviour 成本性态   .0a,%o 8n  
  C (171)cost benefit analysis 成本效益分析   g^mnYg5  
  C (172)cost center 成本中心   S}}L& _  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个