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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 o{hKt?  
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  1.audit   审计 gJ7$G3&oZg  
  2.attestation   鉴证 |S8pq4eKJ_  
  3.credibility   可信赖程度 ;i:7E#@  
  4.audit of financial statements 财务报表审计 S-H3UND"  
  5.agreed-upon procedures 执行商定程序 M@K[i*e  
  6.high levels of assurance 高水平保证 ( BGipX4  
  7.compilation 编制 lm\u(3_ $  
  8.reliability 可靠性 +vnaEy  
  9.relevance 相关性 P}I*SV 0  
  10.professional skepticism 职业谨慎 5jLDe~  
  11.objectivity 客观性 QezK&iJg  
  12. professional competence 专业胜任能力 p[eRK .$!  
  13.Senior/CPA-in-charge 项目经理 7.t$#fzi  
  14.audit engagement letter 业务约定书 ^v'Lu!\f  
  15.recurring audit 连续审计 &Xav$6+Z1J  
  16.the client 委托人 : L>d]Hn  
  17.change CPA 更换注册会计 6{~I7!m"  
  18.the existing CPA 现任注册会计师 r=`>'3 } x  
  19.the successor CPA 后任注册会计师 ;@ e |}Gk  
  20.the preceding CPA前任注册会计师 gkdjH8(2  
  21.issue the audit report 出具审计报告 )?WoL Ejq  
  22.expert 专家 8xX{y#  
  23.the board of directors 董事会 8dH|s#.4um  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #n"/9%35f`  
  25.assess material misstatement risks评估重大错报风险 'yNp J'  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 pDLo`F}A  
  27.a general knowledge of —— 初步了解―――的情况 l rzW H0Q  
  28.a more knowledge of—— 进一步了解的情况 /$=^0v +  
  29.the prior year‘s working papers 以前年度工作底稿 T,fz/5w  
  30.minutes of meeting 会议纪要 'n no)kQ"  
  31.business risks 经营风险 _6' g]4  
  32.appropriateness 适当性 fjFy$NX&>  
  33.accounting estimate 会计估计 iiTUhO )  
  34.management representations 管理层声明 &)l:m.  
  35.going concern assumption 持续经营假设 8\9EDgT  
  36.audit plan 审计计划 h]#)41y<  
  37.significant audit areas 重点审计领域 ZS+2.)A  
  38.error 错误 1rEP)66N  
  39.fraud舞弊 rBf?kDt6l  
  40.modified or additional procedures 修改或追加审计程序  #L)rz u  
  41.misappropriation of assets 侵占资产 Z7^}G=*  
  42.transactions without substance 虚假交易 Kf4z*5Veqr  
  43.unusual pressures 异常压力 nM`)`!/  
  44.the suspected noncompliance 涉嫌存在违法行为 2YyZiOMSc  
  45.materialiy 重要性 F*4+7$E0B  
  46.exceed the materiality level 超过重要性水平 >`:+d'Jv0  
  47.approach the materiality level 接近重要性水平 ~-+Zu<  
  48.an acceptably low level 可接受水平 X3[!xMij  
  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 E@Fen CF  
  50.misstatements or omissions 错报或漏报 .vO.g/o  
  51.aggregate 总计 q*O KA5  
  52.subsequent events 期后事项 CkU=0mcY  
  53.adjust the financial statements 调整财务报表 q1y4B`  
  54.perform additional audit procedures 实施追加的审计程序 hbeC|_+   
  55.audit risk 审计风险 * 5n:+Tw(  
  56.detection risk 检查风险 4lA+V, #  
  57.inappropriate audit opinion 不适当的审计意见 !UTJ) &  
  58.material misstatement 重大的错报 o__q)"^~-  
  59.tolerable misstatement 可容忍错报 F 4/Uu"J:  
  60.the acceptable level of detection risk 可接受的检查风险 Sg-xm+iSDt  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 x8Sq+BY  
  62.simall business 小规模企业 }U9jsm  
  63.accounting system 会计系统 Qx;A; n!lw  
  64.test of control 控制测试 `?x$J 6p  
  65.walk-through test 穿行测试 .a*$WGb  
  66.communication 沟通 <Xx\F56zp  
  67.flow chart 流程图 cy4'q ?r  
  68.reperformance of internal control 重新执行 dI-5%Um  
  69.audit evidence 审计证据 pC-OZ0  
  70.substantive procedures 实质性程序 ''uI+>Y  
  71.assertions 认定 m+vEs,W.  
  72.esistence 存在 cAS_?"V a  
  73.occurrence 发生 R6;>RRU_  
  74.completeness 完整性 #=(op?]  
  75.rights and obligations 权利和义务 Z<W6Avr  
  76.valuation and allocation 计价和分摊 +`8) U3u0  
  77.cutoff 截止 $4 Uy3C+6  
  78.accuracy 准确性 5>)jNtZ  
  79.classification 分类 7h1gU  
  80.inspection 检查 ;L2bC3  
  81.supervision of counting 监盘 I0K!Kcu5Iu  
  82.observation 观察 9eiBj  
  83.confirmation 函证 *a!!(cZZ  
  84.computation 计算 dH|^\IQ  
  85.analytical procedures 分析程序 |`wsKr'  
  86.vouch 核对 : !3y>bP)  
  87.trace 追查 M%xL K7  
  88.audit sampling 审计抽样 ,rQ)TT  
  89.error 误差 )1Nnn  
  90.expected error 预期误差 Jr)`shJ"  
  91.population 总体 ^z^e*<{WEl  
  92.sampling risk 抽样风险 )H)Udhz  
  93.non- sampling risk 非抽样风险 'V#ew\  
  94.sampling unit 抽样单位 KVxb"|[  
  95.statistical sampling 统计抽样 Hs=N0Sk]j  
  96.tolerable error 可容忍误差 aa8Qs lm  
  97.the risk of under reliance 信赖不足风险 ~+C?][T  
  98.the risk of over reliance 信赖过度风险 CqK#O'\  
  99.the risk of incorrect rejection 误拒风险 e oSM@Isu  
  100. the risk of incorrect acceptance 误受风险 @BUq Q9q:  
  101.working trial balance 试算平衡表 ;bZ*6-\!-  
  102.index and cross-referencing 索引和交叉索引 "H<#91^|  
  103.cash receipt 现金收入 bpa O`[*  
  104.cash disbursement 现金支出 +wozjjc  
  105.bank statement 银行对账单 *)1Vs'!-  
  106.bank reconciliation 银行存款余额调节表 h;qy5KS  
  107.balance sheet date 资产负债表日 m,C,<I|'d  
  108.net realizable value 可变现净值 S.|kg2  
  109.storeroom 仓库 orH0M!OtS!  
  110.sale invoice 销售发票 J+jmSK%z  
  111.price list 价目表 '<< ~wt  
  112.positive confirmation request 积极式询证函 dqA[|bV  
  113.negative confirmation request 消极式询证函 Tw;qY  
  114.purchase requisition 请购单  x9"4 vp  
  115.receiving report 验收报告 'h>5&=r  
  116.gross margin 毛利 ]^jdO##M  
  117.manufacturing overhead 制造费用 +'KE T,  
  118.material requisition 领料单 L8wcH  
  119.inventory-taking 存货盘点  5!jNL~M  
  120.bond certificate 债券 =4<S8Cp  
  121.stock certificate 股票 r/hyW6e_  
  122.audit report 审计报告 RS `9?c:  
  123.entity 被审计单位 B36puz 0{  
  124.addressee of the audit report 审计报告的收件人 &4& 33D  
  125.unqualified opinion 无保留意见 s%[GQQ-N  
  126.qualified opinion 保留意见 l@r wf$-  
  127.disclaimer of opinion 无法表示意见 igB rmaY'  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   aq+IC@O  
  A (2)absorbed overhead 已吸收制造费用 I9un  
  A (3)absorption costing 吸收成本计算 $KWYe{#  
  A (4)account 账户,报表   Qy5Os?9"  
  A (5)accounting postulate 会计假设   uO@3vY',n  
  A (6)accounting series release 会计公告文件   x2;i< |  
  A (7)accounting valuation 会计计价   >q@Sd  
  A (8)account sale 承销清单 ]]=fA 4(  
  A (9)accountability concept 经营责任概念   =lC;^&D-0/  
  A (10)accountancy 会计职业   wp %FM  
  A (11)accountant 会计师   BCUt`;q ]B  
  A (12)accounting 会计   Zxc7nLKF~  
  A (13)agency cost 代理成本   T<+ht8&M8  
  A (14)accounting bases 会计基础   \!JS 7!+  
  A (15)accounting manual 会计手册   pq[X)]z|  
  A (16)accounting period 会计期间   xDGS`U  
  A (17)accounting policies 会计方针   dG-or  
  A (18)accounting rate of return 会计报酬率   gFs/012{  
  A (19)accounting reference date 会计参照日   #CA%]*l*F  
  A (20)accounting reference period 会计参照期间   hkwa""-  
  A (21)accrual concept 应计概念   Yi&-m}  
  A (22)accrual expenses 应计费用   q)V1{B@  
  A (23)acid test ration 速动比率(酸性测试比率)   tpa^k  
  A (24)acquisition 购置   3g0u#t{  
  A (25)acquisition accounting 收购会计   )nNCB=YF!  
  A (26)activity based accounting 作业基础成本计算   wY3|#P CDV  
  A (27)adjusting events 调整事项   2:iYYRrg  
  A (28)administrative expenses 行政管理费   _+\:OB[Y  
  A (29)advice note 发货通知   ]A]Ft!`6z  
  A (30)amortization 摊销   8wX+ZL: 9  
  A (31)analytical review 分析性检查   vXWsF\g  
  A (32)annual equivalent cost 年度等量成本法   XpgV09.EE  
  A (33)annual report and accounts 年度报告和报表   $89ea*k  
  A (34)appraisal cost 检验成本   B)rr7B  
  A (35)appropriation account 盈余分配账户   Wm)-zvNY;  
  A (36)articles of association 公司章程细则   qcTmsMpj  
  A (37)assets 资产   Z .bit_(  
  A (38)assets cover 资产保障   g=xv+e  
  A (39)asset value per share 每股资产价值   t {Hh&HX  
  A (40)associated company 联营公司   Jh$"fr3  
  A (41)attainable standard 可达标准   j,=*WG  
)WVItqQKV  
 A (42)attributable profit 可归属利润   \5Vp6^  
  A (43)audit 审计   z1f^p7$M?  
  A (44)audit report 审计报告   w|}W(=#  
  A (45)auditing standards 审计准则   =t3vbV  
  A (46)authorized share capital 额定股本   5#0A`QO   
  A (47)available hours 可用小时   `RL,ZoYuu  
  A (48)avoidable costs 可避免成本 ~v2V`lxh  
  B (49)back-to-back loan 易币贷款   ?ds f@\  
  B (50)backflush accounting 倒退成本计算   =[P%_v``  
  B (51)bad debts 坏帐   )W8L91-  
  B (52)bad debts ratio 坏帐比率   OL=ET)Y  
  B (53)bank charges 银行手续费   .Vo"AuC}  
  B (54)bank overdraft 银行透支   3@^>#U   
  B (55)bank reconciliation 银行存款调节表   k,,!P""  
  B (56)bank statement 银行对账单   K85_>C%g  
  B (57)bankruptcy 破产   B2~f;zy`  
  B (58)basis of apportionment 分摊基础   ^]$$)(jw  
  B (59)batch 批量    -F"d0a,  
  B (60)batch costing 分批成本计算   R}DX(T,K  
  B (61)beta factor B(市场)风险因素   YH[XRUa  
  B (62)bill 账单   H>?:U]  
  B (63)bill of exchange 汇票   ,`<^F:xl  
  B (64)bill of landing 提单   +_qh)HX  
  B (65)bill of materials 用料预计单   A\".t=+7  
  B (66)bill payable 应付票据   (R_CUH  
  B (67)bill receivable 应收票据   e0f":Vct  
  B (68)bin card 存货记录卡   :E>&s9Yj?  
  B (69)bonus 红利   iV?` i  
  B (70)book-keeping 薄记   of8mwnZR  
  B (71)Boston classification 波士顿分类   3`58ah  
  B (72)breakeven chart 保本图   Z-(} l2\  
  B (73)breakeven point 保本点   la'e[t7  
  B (74)breaking-down time 复位时间   `n 3FT=  
  B (75)budget 预算   2)wAFO6u  
  B (76)budget center 预算中心   4~O6$;!|~  
  B (77)budget cost allowance 预算成本折让   LthGZ|>  
  B (78)budget manual 预算手册   )xB$LJM8  
  B (79)budget period 预算期间   LZ~2=Y< U(  
  B (80)budgetary control 预算控制   nVxq72o@  
  B (81)budgeted capacity 预算生产能力   Bv^+d\*1  
  B (82)burden 制造费用   p ?Ed- S  
  B (83)business center 经营中心   $ZQ"({<w<g  
  B (84)business entity 营业个体    ispkj'  
  B (85)business unit 经营单位   k/G7.)C  
 B (86)buy-out management 管理性购买产权   4,2(nYF  
  B (87)by-product 副产品 3brb*gI_b  
  C (88)called-up share capital 催缴股本   G%a] j  
  C (89)capacity 生产能力   .i$,}wtw  
  C (90)capacity ratios 生产能力比率   16I&7=S,  
  C (91)capital 资本   UqN{JG:#.  
  C (92)capital assets pricing model资本资产计价模式   np\st7&f6  
  C (93)capital commitment 承诺资本   tXt:HVN  
  C (94)capital employed 已运用的资本   ~<n(y-P^  
  C (95)capital expenditure 资本支出   T^~)jpkw  
  C (96)capital expenditureauthorization 资本支出核准   Bc@30KiQ ^  
  C (97)capital expenditure control 资本支出控制   NZ>7dJ  
  C (98)capital expenditure proposal资本支出申请   SD?BM-&~  
  C (99)capital funding planning 资本基金筹集计划   wW-Ab  
  C (100)capital gain 资本收益   ]/Vh{d|I&  
  C (101)capital investment appraisal资本投资评估   +UzXN$73  
  C (102)capital maintenance 资本保全   4E2yH6l  
  C (103)capital resource planning 资本资源计划   YMT8p\ #rp  
  C (104)capital surplus 资本盈余   t9.,/o,  
  C (105)capital turnover 资本周转率   #+9rjq:v#]  
  C (106)card 记录卡   }'%^jt[3  
  C (107)cash 现金   e^ QVn\<c  
  C (108)cash account 现金账户   BRb\V42i;  
  C (109)cash book 现金账薄   Y+g,pX  
  C (110)cash cow 金牛产品   a:A n=NA  
  C (111)cash flow 现金流量   XYe~G@Q Z  
  C (112)cash discounted 现金贴现   6 mCq/$  
  C (113)cash flow budget 现金流量预算   Uo2+:p  
  C (114)cash flow statement 现金流量表   s`"OM^[-  
  C (115)cash ledger 现金分类账   pTWg m\h  
  C (116)cash limit 现金限额   8h|M!/&2  
  C (117)CCA 现时成本会计   Sk\n;mL:  
  C (118)center 中心   q +R*Hi  
  C (119)changeover time 变更时间   4U?<vby  
  C (120)chartered entity 特许经济个体   ^ Hg/P8q  
  C (121)cheque 支票   7R,qDp S  
  C (122)cheque register 支票登记薄   F.<L> G7{1  
  C (123)coin analysis 零钱分类   }taLk@T  
  C (124)classification 分类   ocF>LR%P  
  C (125)clock card 工时卡   Kq&qE>Ju  
  C (126)code 代码   (S|a 9#  
  C (127)commitment accounting 承诺确认会计   kn}z gSO  
  C (128)common cost 共同成本   oV9 z(!X/  
  C (129)company limited byguarantee 有限担保责任公司   :\b|dvI<  
C (130)company limited shares 股份有限公司   rfs(#  
  C (131)competitive position 竞争能力状况   :?=Q39O9  
  C (132)concept 概念   aG(hs J)  
  C (133)conglomerate 跨行业企业   yl$F~e1W  
  C (134)consistency concept 一致性概念   GRT] aw  
  C (135)consolidated accounts 合并报表   gWOt]D&#/  
  C (136)consolidation accounting 合并会计   1a$IrQE  
  C (137)consortium 财团    DtWxr  
  C (138)contingency plan 应急计划   CvK3H\.&;k  
  C (139)contingent liabilities 或有负债   URA0ey`  
  C (140)continuous operation 连续生产   D9BQID$R  
  C (141)contra 抵消   zBY ~lNB  
  C (142)contract cost 合同成本   @'i+ff\  
  C (143)contract costing 合同成本计算   +@ MPQv  
  C (144)contribution 贡献毛益   q8>t!rh<R  
  C (145)contribution centre 贡献中心   N}b^fTq  
  C (146)contribution chart 贡献图   x7dEo%j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r|GY]9  
  C (148)contribution to salesration 贡献毛益对销售比率   bO3GVc+S  
  C (149)control 控制   QXVC\@  
  C (150)control account 控制帐户   NvJV</l6 A  
  C (151)control limits 控制限度   >{5 p0  
  C (152)controllability concept 可控制概念   ?mx\eX{  
  C (153)controllable cost 可控制成本   $.rzc]s  
  C (154)conversion cost 加工成本   #DFp[\)1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~$<UE}qp  
  C (156)corporate appraisal 公司评估   E!J=8C.:  
  C (157)corporate planning 公司计划   [A5W+pDm  
  C (158)corporate social reporting 公司社会报告   Vr=OYI'A  
  C (159)corporation 股份公司   J;}3t!  
  C (160)cost 成本   19c@`?  
  C (161)cost account 成本帐户   A]o4Mf0>I  
  C (162)cost accounting 成本会计   mR% FqaN_  
  C (163)cost accounting manual 成本手册   * geN [ [  
  C (164)cost accounts calendar 成本报表的日历时间   5u$D/* Eb  
  C (165)cost adjustment 成本调整   G:IP? z]  
  C (166)cost allocation 成本分配   &Z;_TN9[  
  C (167)cost apportionment 成本分摊   r37[)kJ  
  C (168)cost attribution 成本归属   0[T,O,y  
  C (169)cost audit 成本审计   6w| J -{2  
  C (170)cost behaviour 成本性态   lnh+a7a)  
  C (171)cost benefit analysis 成本效益分析   8Pmdk1 ~  
  C (172)cost center 成本中心   ]~0}=,H$N  
  C (173)cost driver 成本动因
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