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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 .1f!w!ltVR  
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  1.audit   审计 m>^vr7  
  2.attestation   鉴证 ()ww9L2  
  3.credibility   可信赖程度 pD]2.O  
  4.audit of financial statements 财务报表审计 juA}7   
  5.agreed-upon procedures 执行商定程序 TPA*z9n+B  
  6.high levels of assurance 高水平保证 |F +n7   
  7.compilation 编制 s{:Thgv,9  
  8.reliability 可靠性 JYnyo$m/  
  9.relevance 相关性 `0`#Uf_/$  
  10.professional skepticism 职业谨慎 v) aV(Oa  
  11.objectivity 客观性 RREl($$p  
  12. professional competence 专业胜任能力 kvN<o-B  
  13.Senior/CPA-in-charge 项目经理 Z~K} @  
  14.audit engagement letter 业务约定书 qu0 q LM  
  15.recurring audit 连续审计 W/.n R[!  
  16.the client 委托人 ybv]wBpM:  
  17.change CPA 更换注册会计 ;;N#'.xD  
  18.the existing CPA 现任注册会计师 63'L58O  
  19.the successor CPA 后任注册会计师 8:U0M'}u>  
  20.the preceding CPA前任注册会计师 XO5 E-Nh  
  21.issue the audit report 出具审计报告 `( 'NH]^  
  22.expert 专家 P! P` MX  
  23.the board of directors 董事会 TVVu_ib  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k- exqM2x=  
  25.assess material misstatement risks评估重大错报风险 Of#"nu  
  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 {<zE}7/2-  
  27.a general knowledge of —— 初步了解―――的情况 65GC7 >[  
  28.a more knowledge of—— 进一步了解的情况 AMN`bgxW  
  29.the prior year‘s working papers 以前年度工作底稿 . |`)k  
  30.minutes of meeting 会议纪要 i "aQm  
  31.business risks 经营风险 Jw^h<z/Ux  
  32.appropriateness 适当性 ?lm<)y?I7+  
  33.accounting estimate 会计估计 7 6HB@'xY  
  34.management representations 管理层声明 4M;S&LA  
  35.going concern assumption 持续经营假设 Uv(}x 7e)  
  36.audit plan 审计计划 +&* >FeJY  
  37.significant audit areas 重点审计领域 %;#9lkOXWH  
  38.error 错误 /U>8vV+C  
  39.fraud舞弊 _)~|Z~  
  40.modified or additional procedures 修改或追加审计程序 qnzNJ_ `R  
  41.misappropriation of assets 侵占资产 o3`0x9{  
  42.transactions without substance 虚假交易 N@"e^i  
  43.unusual pressures 异常压力 ^y~oXS(  
  44.the suspected noncompliance 涉嫌存在违法行为 ltHuN;C\  
  45.materialiy 重要性 h1#l12k^'  
  46.exceed the materiality level 超过重要性水平 JEfhr  
  47.approach the materiality level 接近重要性水平 &<) _7?  
  48.an acceptably low level 可接受水平 UJ`%uLR~  
  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 M#yUdl7d  
  50.misstatements or omissions 错报或漏报 )5TX3#=;(G  
  51.aggregate 总计 akQb%Wq  
  52.subsequent events 期后事项 6wb M$|yFj  
  53.adjust the financial statements 调整财务报表 S;BMM8U  
  54.perform additional audit procedures 实施追加的审计程序  <JZa  
  55.audit risk 审计风险 w$749jGx  
  56.detection risk 检查风险 z u1gP/  
  57.inappropriate audit opinion 不适当的审计意见 8g/r8u~  
  58.material misstatement 重大的错报 XX *f  
  59.tolerable misstatement 可容忍错报 7A  
  60.the acceptable level of detection risk 可接受的检查风险 O>ZJOKe  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 r<*Y1;7H'  
  62.simall business 小规模企业 ?hW(5]p|  
  63.accounting system 会计系统 )EG-xo@X  
  64.test of control 控制测试 ]xhH:kW4  
  65.walk-through test 穿行测试 "?YpF2pD  
  66.communication 沟通 CF5%&B  
  67.flow chart 流程图 |h:3BV_  
  68.reperformance of internal control 重新执行 b{ W ,wn  
  69.audit evidence 审计证据 $'lJ_ jL  
  70.substantive procedures 实质性程序 o#IWH;ck.  
  71.assertions 认定 tdC kvVE  
  72.esistence 存在 7wqD_Xr  
  73.occurrence 发生 /PkOF ((  
  74.completeness 完整性 i{PX=  
  75.rights and obligations 权利和义务 h#8 {fr)6  
  76.valuation and allocation 计价和分摊 87nsWBe  
  77.cutoff 截止 dRTpGz  
  78.accuracy 准确性 b;I!Cy D  
  79.classification 分类 m>b i$Y  
  80.inspection 检查 ;"%luQA<w  
  81.supervision of counting 监盘 YGLR%PYv"  
  82.observation 观察 ,-BZsZ0~  
  83.confirmation 函证 U3w*z6OG  
  84.computation 计算 ,qlFk|A|  
  85.analytical procedures 分析程序 @HXXhYH  
  86.vouch 核对 tQ4{:WPG  
  87.trace 追查 c{f1_qXN  
  88.audit sampling 审计抽样 uMP&.Y(  
  89.error 误差 {K2F(kz?T  
  90.expected error 预期误差 dGc>EZSdj  
  91.population 总体 CY9`HQ1  
  92.sampling risk 抽样风险 %P]-wBJw  
  93.non- sampling risk 非抽样风险 "( ?[$R  
  94.sampling unit 抽样单位 +'I8COoiv%  
  95.statistical sampling 统计抽样 O11.wLNH  
  96.tolerable error 可容忍误差 L G9#D  
  97.the risk of under reliance 信赖不足风险 #60<$HO:Z  
  98.the risk of over reliance 信赖过度风险 @aGS~^U h  
  99.the risk of incorrect rejection 误拒风险 Q_a%$a.rV  
  100. the risk of incorrect acceptance 误受风险 GG_A'eX:I  
  101.working trial balance 试算平衡表  ]cI(||x  
  102.index and cross-referencing 索引和交叉索引 \'N|1!EO|t  
  103.cash receipt 现金收入 9$'Edi=6  
  104.cash disbursement 现金支出  g:c @  
  105.bank statement 银行对账单 [h2V9>4:  
  106.bank reconciliation 银行存款余额调节表 |zL.PS  
  107.balance sheet date 资产负债表日 <kor;exeJ  
  108.net realizable value 可变现净值 O~&l.>??  
  109.storeroom 仓库 L:EJ+bNG  
  110.sale invoice 销售发票 8 _[f#s`)  
  111.price list 价目表 S[M\com'  
  112.positive confirmation request 积极式询证函 Jh:-<xy)  
  113.negative confirmation request 消极式询证函 (.3L'+F  
  114.purchase requisition 请购单 ]# T9v06w  
  115.receiving report 验收报告 kL qFh<  
  116.gross margin 毛利 yc 5n   
  117.manufacturing overhead 制造费用 #Ryu`b  
  118.material requisition 领料单 `P4qEsZE>`  
  119.inventory-taking 存货盘点 j|WaWnl=  
  120.bond certificate 债券 @.iOFY  
  121.stock certificate 股票 u]c nbm  
  122.audit report 审计报告 2jx+q  
  123.entity 被审计单位 o [ %Q&u  
  124.addressee of the audit report 审计报告的收件人 M>k7 '@ G  
  125.unqualified opinion 无保留意见 aa1XY&G"!  
  126.qualified opinion 保留意见 {1YT a:evl  
  127.disclaimer of opinion 无法表示意见 Ic&t_B*i}]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :<IW'  
  A (2)absorbed overhead 已吸收制造费用 $Y0bjS2J  
  A (3)absorption costing 吸收成本计算 A1f]HT  
  A (4)account 账户,报表   AjANuyUaP  
  A (5)accounting postulate 会计假设   h?YjG^'9  
  A (6)accounting series release 会计公告文件   Bv@m)$9\+3  
  A (7)accounting valuation 会计计价   T[q-$8U  
  A (8)account sale 承销清单 +;[`fSi  
  A (9)accountability concept 经营责任概念   Azz]TO  
  A (10)accountancy 会计职业   Q84KU8?d  
  A (11)accountant 会计师   Tz L40="F  
  A (12)accounting 会计   $'FPst8Q<  
  A (13)agency cost 代理成本   , n!xzoX_  
  A (14)accounting bases 会计基础   p go\(K0  
  A (15)accounting manual 会计手册   q%:Jmi>  
  A (16)accounting period 会计期间   TcfBfscU  
  A (17)accounting policies 会计方针   D#t5*bwK  
  A (18)accounting rate of return 会计报酬率   fZ g*@RR  
  A (19)accounting reference date 会计参照日   *E)Y?9u"  
  A (20)accounting reference period 会计参照期间   5!ReW39c ;  
  A (21)accrual concept 应计概念   kyo ,yD  
  A (22)accrual expenses 应计费用   Z%OSW  
  A (23)acid test ration 速动比率(酸性测试比率)   H@j^,  
  A (24)acquisition 购置   N[+dX_h  
  A (25)acquisition accounting 收购会计   i)(Q Npv  
  A (26)activity based accounting 作业基础成本计算   VD#^Xy4% r  
  A (27)adjusting events 调整事项   ,m b3H  
  A (28)administrative expenses 行政管理费   -% f DfjP  
  A (29)advice note 发货通知   49zp@a  
  A (30)amortization 摊销   +li^0+3-'  
  A (31)analytical review 分析性检查   iRVLo~  
  A (32)annual equivalent cost 年度等量成本法   1aT$07G0  
  A (33)annual report and accounts 年度报告和报表   *-Yw0Y[E  
  A (34)appraisal cost 检验成本   zuPH3Q={  
  A (35)appropriation account 盈余分配账户   oV!9B-<  
  A (36)articles of association 公司章程细则   [1UqMkXtf  
  A (37)assets 资产   >SGSn/AJi  
  A (38)assets cover 资产保障   GQZUC\cB  
  A (39)asset value per share 每股资产价值   %ej"ZeM  
  A (40)associated company 联营公司   |}|;OG  
  A (41)attainable standard 可达标准   aBC[(}Pb]  
,`7GI*Vq  
 A (42)attributable profit 可归属利润   /&dt!.WY^  
  A (43)audit 审计   si;]C~X*  
  A (44)audit report 审计报告   68!fcK  
  A (45)auditing standards 审计准则   5y'Yosy:  
  A (46)authorized share capital 额定股本   Bm7GU`j"  
  A (47)available hours 可用小时   ;i#gk%- 2  
  A (48)avoidable costs 可避免成本 ]/'] {*T1  
  B (49)back-to-back loan 易币贷款   _# F'rl6'  
  B (50)backflush accounting 倒退成本计算   m#eD v*  
  B (51)bad debts 坏帐   *j* WE\  
  B (52)bad debts ratio 坏帐比率   ~G eYB6F  
  B (53)bank charges 银行手续费   DRIv<=Bt  
  B (54)bank overdraft 银行透支   NE4fQi?3  
  B (55)bank reconciliation 银行存款调节表    k WtUj  
  B (56)bank statement 银行对账单   4dK@UN\  
  B (57)bankruptcy 破产   w g1pt1 `  
  B (58)basis of apportionment 分摊基础   mC7Y *  
  B (59)batch 批量   HW G~m:km  
  B (60)batch costing 分批成本计算   I{PN6bn{>  
  B (61)beta factor B(市场)风险因素   >8tuLd*T  
  B (62)bill 账单   u@E M,o  
  B (63)bill of exchange 汇票   B<RONQj_  
  B (64)bill of landing 提单   *^u j(8U  
  B (65)bill of materials 用料预计单   | <*(`\ 'w  
  B (66)bill payable 应付票据   kt#W~n  
  B (67)bill receivable 应收票据   w3Ohm7N[  
  B (68)bin card 存货记录卡   "p{ '984r<  
  B (69)bonus 红利   Em;b,x*U  
  B (70)book-keeping 薄记   c" 7pf T  
  B (71)Boston classification 波士顿分类   `Vi:r9|P  
  B (72)breakeven chart 保本图   bSghf"aN  
  B (73)breakeven point 保本点   YeLOd  
  B (74)breaking-down time 复位时间   KIFx & A  
  B (75)budget 预算   [VW;L l  
  B (76)budget center 预算中心   5!zvoX9  
  B (77)budget cost allowance 预算成本折让   g4 X,*H  
  B (78)budget manual 预算手册   wVOL7vh  
  B (79)budget period 预算期间   0d ->$gb  
  B (80)budgetary control 预算控制   %}!}2s.A  
  B (81)budgeted capacity 预算生产能力   @;}H<&"  
  B (82)burden 制造费用   1znV>PO!  
  B (83)business center 经营中心   A%1=6  
  B (84)business entity 营业个体   \xxVDr.  
  B (85)business unit 经营单位   Y(zN  
 B (86)buy-out management 管理性购买产权   RKkI/Z0  
  B (87)by-product 副产品 b2e  a0  
  C (88)called-up share capital 催缴股本   =7Vl{>*1N  
  C (89)capacity 生产能力   9VE;I:NO3  
  C (90)capacity ratios 生产能力比率   ELF`u WG E  
  C (91)capital 资本   Bedjw =B  
  C (92)capital assets pricing model资本资产计价模式   h.;CL#s  
  C (93)capital commitment 承诺资本   ?myXG92  
  C (94)capital employed 已运用的资本   7y Te]O  
  C (95)capital expenditure 资本支出   ~bTae =F P  
  C (96)capital expenditureauthorization 资本支出核准   }GDG$QI]K&  
  C (97)capital expenditure control 资本支出控制   w WU_?Dr_~  
  C (98)capital expenditure proposal资本支出申请   gj,J3x4TK/  
  C (99)capital funding planning 资本基金筹集计划   &;U7/?Q  
  C (100)capital gain 资本收益   A'1AU:d  
  C (101)capital investment appraisal资本投资评估   ^u!Tyb8Dk  
  C (102)capital maintenance 资本保全   %i> e  
  C (103)capital resource planning 资本资源计划   BpG'e-2  
  C (104)capital surplus 资本盈余   TrU@mYnE  
  C (105)capital turnover 资本周转率   BkxhF  
  C (106)card 记录卡   D(6x'</>?  
  C (107)cash 现金   /2Lo{v=0[  
  C (108)cash account 现金账户   :V~*v LvR  
  C (109)cash book 现金账薄   m`IQ+, e  
  C (110)cash cow 金牛产品   MW~B[% /  
  C (111)cash flow 现金流量   :wZ`>,K"t>  
  C (112)cash discounted 现金贴现   5MY}(w  
  C (113)cash flow budget 现金流量预算   m%c0#=D  
  C (114)cash flow statement 现金流量表   ?_>^<1I1  
  C (115)cash ledger 现金分类账   EQ`t:jc {  
  C (116)cash limit 现金限额   Xq)%w#l5?  
  C (117)CCA 现时成本会计   `j"G=%e3.  
  C (118)center 中心   umn~hb5O  
  C (119)changeover time 变更时间   Kxaz^$5Y$  
  C (120)chartered entity 特许经济个体   . t%Vx  
  C (121)cheque 支票   {EHG |  
  C (122)cheque register 支票登记薄   w3cK: C0  
  C (123)coin analysis 零钱分类   |Ie`L("  
  C (124)classification 分类   =]mx"0i[  
  C (125)clock card 工时卡   Ck a]F2,  
  C (126)code 代码   L;t~rW!1  
  C (127)commitment accounting 承诺确认会计   ?Pw \&q  
  C (128)common cost 共同成本   ,ST.pu8N.  
  C (129)company limited byguarantee 有限担保责任公司   M{RZ-)IC  
C (130)company limited shares 股份有限公司   q;~>h  
  C (131)competitive position 竞争能力状况   IGV.0l  
  C (132)concept 概念   c^gI K1f-  
  C (133)conglomerate 跨行业企业   5VoiDM=\c  
  C (134)consistency concept 一致性概念   Ui;s.f  
  C (135)consolidated accounts 合并报表   ho$%7mc  
  C (136)consolidation accounting 合并会计   jz:c)C&/  
  C (137)consortium 财团   8J U~Q  
  C (138)contingency plan 应急计划   RYaof W  
  C (139)contingent liabilities 或有负债   ~,-O  
  C (140)continuous operation 连续生产   s hvcc  
  C (141)contra 抵消   ,w>?N\w!}  
  C (142)contract cost 合同成本   9?,.zc^  
  C (143)contract costing 合同成本计算   Q8: ocEhR  
  C (144)contribution 贡献毛益   g$LwXfg  
  C (145)contribution centre 贡献中心   }Cg~::,"  
  C (146)contribution chart 贡献图    I omJo  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    kovzB]  
  C (148)contribution to salesration 贡献毛益对销售比率   74Wg@! P  
  C (149)control 控制   ?M(Wx  
  C (150)control account 控制帐户   1\{F.v  
  C (151)control limits 控制限度   Rx-i.EtZ  
  C (152)controllability concept 可控制概念   PaJwM%s)L  
  C (153)controllable cost 可控制成本   _8`;Xgp  
  C (154)conversion cost 加工成本   U8z"{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^k##a-t<_>  
  C (156)corporate appraisal 公司评估   K 5[ 3WHQ  
  C (157)corporate planning 公司计划   giJyMd}x  
  C (158)corporate social reporting 公司社会报告   Tyl"N{ _  
  C (159)corporation 股份公司   D<6k AGE  
  C (160)cost 成本   hZJqo +s  
  C (161)cost account 成本帐户   W7"sWaOhW  
  C (162)cost accounting 成本会计   e[!>ezaIY  
  C (163)cost accounting manual 成本手册   RVnYe='  
  C (164)cost accounts calendar 成本报表的日历时间   }iAi`_\0;  
  C (165)cost adjustment 成本调整   #9Z -Hd<  
  C (166)cost allocation 成本分配   >YhqL62!a  
  C (167)cost apportionment 成本分摊   i[#Tn52D  
  C (168)cost attribution 成本归属   `<d>C}9  
  C (169)cost audit 成本审计   @eWx4bl  
  C (170)cost behaviour 成本性态   )`-]nMc  
  C (171)cost benefit analysis 成本效益分析   Km-B=6*QY  
  C (172)cost center 成本中心   &@-glF5  
  C (173)cost driver 成本动因
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