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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 TY5R=jh=  
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  1.audit   审计 jatlv/,  
  2.attestation   鉴证 2-jXj9kp`  
  3.credibility   可信赖程度 G B"Orm.  
  4.audit of financial statements 财务报表审计 \)6bLB!  
  5.agreed-upon procedures 执行商定程序 `)4v Q+A>  
  6.high levels of assurance 高水平保证 EUVD)+it  
  7.compilation 编制 f=VlO d  
  8.reliability 可靠性 g-B{K "z  
  9.relevance 相关性 ^q#[oO  
  10.professional skepticism 职业谨慎 Ul6|LTY  
  11.objectivity 客观性 H=w):kL|  
  12. professional competence 专业胜任能力 lw99{y3<<  
  13.Senior/CPA-in-charge 项目经理 c B 36w$n8  
  14.audit engagement letter 业务约定书 @vXXf/  
  15.recurring audit 连续审计 z]-m<#1  
  16.the client 委托人 R eb.x_  
  17.change CPA 更换注册会计 R MOs1<D  
  18.the existing CPA 现任注册会计师 *|y$z+g/  
  19.the successor CPA 后任注册会计师 &:u3-:$:9  
  20.the preceding CPA前任注册会计师 t\'MB  
  21.issue the audit report 出具审计报告 ^fH)E"qq5  
  22.expert 专家 :I7 mM y*  
  23.the board of directors 董事会 4:^MSgra  
  24.knowledge of the entity‘ s business 了解被审计单位情况 KLj=M;$:K  
  25.assess material misstatement risks评估重大错报风险 *wY+yoj  
  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 JtsXMZz  
  27.a general knowledge of —— 初步了解―――的情况 5j$&Zgx51  
  28.a more knowledge of—— 进一步了解的情况 I/!AjB8W4  
  29.the prior year‘s working papers 以前年度工作底稿 f6Lc"b3s1  
  30.minutes of meeting 会议纪要 D _[NzCv<-  
  31.business risks 经营风险 oylQCbT   
  32.appropriateness 适当性 RgJbM\`} ?  
  33.accounting estimate 会计估计 |=0w_)Fa]  
  34.management representations 管理层声明 |K;9b-\  
  35.going concern assumption 持续经营假设 u[PG/p loc  
  36.audit plan 审计计划 ^IyQzBOj  
  37.significant audit areas 重点审计领域 XjP &  
  38.error 错误 zi_$r oq=)  
  39.fraud舞弊 Vdefgq@<  
  40.modified or additional procedures 修改或追加审计程序 .VNz( s  
  41.misappropriation of assets 侵占资产 MRK=\qjD  
  42.transactions without substance 虚假交易 _b>{:H&\  
  43.unusual pressures 异常压力 WagL8BpLx  
  44.the suspected noncompliance 涉嫌存在违法行为 doe3V-if  
  45.materialiy 重要性 RticGQy&5  
  46.exceed the materiality level 超过重要性水平 @ext6cFe3<  
  47.approach the materiality level 接近重要性水平 G`jvy@  
  48.an acceptably low level 可接受水平 O(2c_!d  
  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 Bq HqS  
  50.misstatements or omissions 错报或漏报 9-q> W  
  51.aggregate 总计 P0(LdZH6u  
  52.subsequent events 期后事项 "crp/Bj?  
  53.adjust the financial statements 调整财务报表 C4d'z(<  
  54.perform additional audit procedures 实施追加的审计程序 ]!P8{xmb@  
  55.audit risk 审计风险 7&wxnxSk^  
  56.detection risk 检查风险 [7~AWZU3  
  57.inappropriate audit opinion 不适当的审计意见 hGw}o,g  
  58.material misstatement 重大的错报 NqD Hrx  
  59.tolerable misstatement 可容忍错报 K1A<m=If  
  60.the acceptable level of detection risk 可接受的检查风险 ]+m 2pEO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 = M4:nt  
  62.simall business 小规模企业 !.q99DB  
  63.accounting system 会计系统 FXn98UFY  
  64.test of control 控制测试 _?cum ~A@  
  65.walk-through test 穿行测试 koS?UYF`  
  66.communication 沟通 X Nfl  
  67.flow chart 流程图 F=w:!tqA  
  68.reperformance of internal control 重新执行 lw}7kp4 2F  
  69.audit evidence 审计证据 vqQ)Pu?T  
  70.substantive procedures 实质性程序 /SS~IhUX  
  71.assertions 认定 @RszPH1B  
  72.esistence 存在 7)[Ve1;/N  
  73.occurrence 发生 ^, ^MW  
  74.completeness 完整性 7}~w9jK"F  
  75.rights and obligations 权利和义务 "+7E9m6I  
  76.valuation and allocation 计价和分摊 7%? bl  
  77.cutoff 截止 XMkRYI1~  
  78.accuracy 准确性 PH:5  
  79.classification 分类 K$qY^oyQFw  
  80.inspection 检查 N6u>V~i  
  81.supervision of counting 监盘 [a!AK kj  
  82.observation 观察 UjoA$A!Od;  
  83.confirmation 函证 ZYY2pY 1  
  84.computation 计算 }v|_]   
  85.analytical procedures 分析程序 Nb !i_@m%s  
  86.vouch 核对 |?{V-L  
  87.trace 追查 Y G8C<g6E7  
  88.audit sampling 审计抽样 o@.{|j  
  89.error 误差 un~`|   
  90.expected error 预期误差 Dqc GzTz  
  91.population 总体 iEr?s-or  
  92.sampling risk 抽样风险 =fnBE`Uc  
  93.non- sampling risk 非抽样风险 'm6bfS^T  
  94.sampling unit 抽样单位 m> P\}A^N  
  95.statistical sampling 统计抽样 gYrB@W; 2  
  96.tolerable error 可容忍误差 %]0?vw:;j  
  97.the risk of under reliance 信赖不足风险 82EvlmD  
  98.the risk of over reliance 信赖过度风险 % PB{jo  
  99.the risk of incorrect rejection 误拒风险 & ck}3\sQ  
  100. the risk of incorrect acceptance 误受风险 1 /{~t[*.  
  101.working trial balance 试算平衡表 1_f+! ns#  
  102.index and cross-referencing 索引和交叉索引 RnRUJNlaG  
  103.cash receipt 现金收入 'fb\t,  
  104.cash disbursement 现金支出 T!y 9v5  
  105.bank statement 银行对账单 6=$< R4B  
  106.bank reconciliation 银行存款余额调节表 &@CUxK  
  107.balance sheet date 资产负债表日 &QfEDDJ  
  108.net realizable value 可变现净值 lGR0-Gh2  
  109.storeroom 仓库 oNPvksdC;  
  110.sale invoice 销售发票 m^qFaf)6  
  111.price list 价目表 w*/@|r39  
  112.positive confirmation request 积极式询证函 aAGV\o{^  
  113.negative confirmation request 消极式询证函 yc3/5]E&  
  114.purchase requisition 请购单 U*Y]cohh  
  115.receiving report 验收报告 {'M/wT)FeC  
  116.gross margin 毛利 0wVM% Dng  
  117.manufacturing overhead 制造费用 d;gs1]E50  
  118.material requisition 领料单 @M<qz\ [  
  119.inventory-taking 存货盘点 3ddw'b'aQ  
  120.bond certificate 债券 \ZV>5N3hS  
  121.stock certificate 股票 G]k[A=dg  
  122.audit report 审计报告 2>k*9kyp  
  123.entity 被审计单位 SZrc-f_  
  124.addressee of the audit report 审计报告的收件人 ^VMCs/g6  
  125.unqualified opinion 无保留意见 fUWrR1  
  126.qualified opinion 保留意见 H{5,  -x  
  127.disclaimer of opinion 无法表示意见 1irSI,j%z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   uk$MQ v*D  
  A (2)absorbed overhead 已吸收制造费用 8r+u!$i!H  
  A (3)absorption costing 吸收成本计算 +8?18@obp  
  A (4)account 账户,报表   -o"b$[sf=Z  
  A (5)accounting postulate 会计假设   D- C]0Jf3  
  A (6)accounting series release 会计公告文件   rL"]m_FK  
  A (7)accounting valuation 会计计价   Yq|_6zbYf  
  A (8)account sale 承销清单 L(Twclrb  
  A (9)accountability concept 经营责任概念   LFi* O&  
  A (10)accountancy 会计职业   965x _ %  
  A (11)accountant 会计师   +3zQ"lLD^  
  A (12)accounting 会计   U@yhFj_y  
  A (13)agency cost 代理成本   LB]3-FsU+  
  A (14)accounting bases 会计基础   d{NMG)`x\  
  A (15)accounting manual 会计手册   PH8 88O  
  A (16)accounting period 会计期间   z)^.ai,:0  
  A (17)accounting policies 会计方针   #V/{DPz  
  A (18)accounting rate of return 会计报酬率   OZf@cOTWK  
  A (19)accounting reference date 会计参照日   T>(X`(  
  A (20)accounting reference period 会计参照期间   Tb2#y]27  
  A (21)accrual concept 应计概念   u e  
  A (22)accrual expenses 应计费用   __tA(uA  
  A (23)acid test ration 速动比率(酸性测试比率)   }qp)VF  
  A (24)acquisition 购置   W>+`e]z  
  A (25)acquisition accounting 收购会计   U.~G{H`G,u  
  A (26)activity based accounting 作业基础成本计算   rWNe&gFM  
  A (27)adjusting events 调整事项    iVeH\a  
  A (28)administrative expenses 行政管理费   #P}n+w_@  
  A (29)advice note 发货通知   o@360#njF  
  A (30)amortization 摊销   .J @mpJdY  
  A (31)analytical review 分析性检查   ]5a3e+  
  A (32)annual equivalent cost 年度等量成本法   jGkDD8K [  
  A (33)annual report and accounts 年度报告和报表   fCY??su*   
  A (34)appraisal cost 检验成本   ' #=n>  
  A (35)appropriation account 盈余分配账户   ZEDvY=@a   
  A (36)articles of association 公司章程细则   F?a 63,r  
  A (37)assets 资产   5p~5-_JX  
  A (38)assets cover 资产保障   (:E@kpK  
  A (39)asset value per share 每股资产价值   -U$;\1--  
  A (40)associated company 联营公司   zTMLE~w  
  A (41)attainable standard 可达标准   kGnT4R*E  
"eTALRL'o  
 A (42)attributable profit 可归属利润   \DE, ,  
  A (43)audit 审计   ,jz~Np_2  
  A (44)audit report 审计报告   .7Yox1,  
  A (45)auditing standards 审计准则   a;; Es  
  A (46)authorized share capital 额定股本   nJv=kk1|o  
  A (47)available hours 可用小时   85dC6wI4K  
  A (48)avoidable costs 可避免成本 v36Z*I6)5  
  B (49)back-to-back loan 易币贷款   5-fASN.Lx  
  B (50)backflush accounting 倒退成本计算   5o4KV?"  
  B (51)bad debts 坏帐   IOxtuR  
  B (52)bad debts ratio 坏帐比率   R%}<z*~NE@  
  B (53)bank charges 银行手续费   !+Y+P?  
  B (54)bank overdraft 银行透支   R%2.N!8v  
  B (55)bank reconciliation 银行存款调节表   qk^/ &j  
  B (56)bank statement 银行对账单   [ t8]'RI%  
  B (57)bankruptcy 破产   ( 6zu*H)  
  B (58)basis of apportionment 分摊基础   b5%<},ySq  
  B (59)batch 批量   sx7zRw >X  
  B (60)batch costing 分批成本计算   "v0bdaQH3  
  B (61)beta factor B(市场)风险因素   Zz:%KUl3  
  B (62)bill 账单   q6E 'W" Q  
  B (63)bill of exchange 汇票   VR"le&'z"  
  B (64)bill of landing 提单   ~$^ >Vo  
  B (65)bill of materials 用料预计单   ?ZC!E0]  
  B (66)bill payable 应付票据   |[#Qk 4Ttf  
  B (67)bill receivable 应收票据   &|'yq zS3  
  B (68)bin card 存货记录卡   cg]Gt1SU  
  B (69)bonus 红利   {=d}04i)E"  
  B (70)book-keeping 薄记   eG2'W  
  B (71)Boston classification 波士顿分类   ^%Y-~yB-  
  B (72)breakeven chart 保本图   iE;F=Rb  
  B (73)breakeven point 保本点   862rol  
  B (74)breaking-down time 复位时间   ,S(Z\[x0  
  B (75)budget 预算   g#6R (   
  B (76)budget center 预算中心   R64f0N K.  
  B (77)budget cost allowance 预算成本折让   byt$Wqdl  
  B (78)budget manual 预算手册   \BfMCA/  
  B (79)budget period 预算期间   ->IZZ5G<  
  B (80)budgetary control 预算控制   /4 Kd  
  B (81)budgeted capacity 预算生产能力   ^@=4HtA  
  B (82)burden 制造费用   RiQg]3oY  
  B (83)business center 经营中心   2PeMt^  
  B (84)business entity 营业个体   bxO/FrwTj{  
  B (85)business unit 经营单位   $g VbeQ  
 B (86)buy-out management 管理性购买产权   iC!6g|]X  
  B (87)by-product 副产品 m&q0 _nay  
  C (88)called-up share capital 催缴股本   %52x:qGa  
  C (89)capacity 生产能力   `) ],FE*:  
  C (90)capacity ratios 生产能力比率   .dxELSV  
  C (91)capital 资本   oy[ px9Wx  
  C (92)capital assets pricing model资本资产计价模式   :nl,A c  
  C (93)capital commitment 承诺资本   y eIS}O  
  C (94)capital employed 已运用的资本   O+< +yQl  
  C (95)capital expenditure 资本支出   j bT{K|d-  
  C (96)capital expenditureauthorization 资本支出核准   |-*50j l  
  C (97)capital expenditure control 资本支出控制   y>h9:q|  
  C (98)capital expenditure proposal资本支出申请   ]D,_<Kk  
  C (99)capital funding planning 资本基金筹集计划   PMbq5  
  C (100)capital gain 资本收益   (igB'S5wf  
  C (101)capital investment appraisal资本投资评估   y.8nzlkE{  
  C (102)capital maintenance 资本保全   aYc<C$:NC"  
  C (103)capital resource planning 资本资源计划   KMqGWO*  
  C (104)capital surplus 资本盈余   q&6|uV])H  
  C (105)capital turnover 资本周转率   rxy5Nrue  
  C (106)card 记录卡   B2LXF3#/  
  C (107)cash 现金   -nUK%a"(D  
  C (108)cash account 现金账户   SE i\H$ !  
  C (109)cash book 现金账薄   )ryP K"V  
  C (110)cash cow 金牛产品   D ZZRu8~  
  C (111)cash flow 现金流量   SS _6VE*sI  
  C (112)cash discounted 现金贴现   ~g#/q~UE  
  C (113)cash flow budget 现金流量预算   DYIp2-K  
  C (114)cash flow statement 现金流量表   7cB{Iq0+  
  C (115)cash ledger 现金分类账   pz/W#VN  
  C (116)cash limit 现金限额   7042?\\=  
  C (117)CCA 现时成本会计   \WdSj  
  C (118)center 中心   h|Qb:zEP,  
  C (119)changeover time 变更时间   Ii/{xVMD  
  C (120)chartered entity 特许经济个体   <rui\/4NJ  
  C (121)cheque 支票   qq[Dr|%7  
  C (122)cheque register 支票登记薄   =;I+: K  
  C (123)coin analysis 零钱分类   Z1$U[Tsd  
  C (124)classification 分类   o.zP1n|G~r  
  C (125)clock card 工时卡   ~5Mj:{B  
  C (126)code 代码   MwQt/Qv=  
  C (127)commitment accounting 承诺确认会计   '?_~{\9<  
  C (128)common cost 共同成本   cAVdH{$"  
  C (129)company limited byguarantee 有限担保责任公司   W 9}xfy09  
C (130)company limited shares 股份有限公司   *6=9 8C4I  
  C (131)competitive position 竞争能力状况   {wz_ngQ  
  C (132)concept 概念   :.a184ax  
  C (133)conglomerate 跨行业企业   f4d-eXGwx`  
  C (134)consistency concept 一致性概念   (@^ySiU  
  C (135)consolidated accounts 合并报表   IBu\Sh-  
  C (136)consolidation accounting 合并会计   H=Cj/jE  
  C (137)consortium 财团   ^Ojg}'.Ygv  
  C (138)contingency plan 应急计划   6<5:m:KE  
  C (139)contingent liabilities 或有负债   /S~ =qodS  
  C (140)continuous operation 连续生产   -lv(@7o~  
  C (141)contra 抵消   ~mK +Q%G5  
  C (142)contract cost 合同成本   PVljb=8F  
  C (143)contract costing 合同成本计算   -^7 $HD  
  C (144)contribution 贡献毛益   E&@#*~   
  C (145)contribution centre 贡献中心   }ksp(.}G  
  C (146)contribution chart 贡献图   *0V'rH)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CS-jDok  
  C (148)contribution to salesration 贡献毛益对销售比率   _]D 6m2R  
  C (149)control 控制   Wy-y-wi:p  
  C (150)control account 控制帐户   5.yiNWh  
  C (151)control limits 控制限度   )4:]gx#cr  
  C (152)controllability concept 可控制概念   9~a5R]x2  
  C (153)controllable cost 可控制成本   kG}F/GN?  
  C (154)conversion cost 加工成本   vMJ(Ll7/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4Xt`L"f  
  C (156)corporate appraisal 公司评估   w2('75$J  
  C (157)corporate planning 公司计划   O2 + K  
  C (158)corporate social reporting 公司社会报告   E GZiWBr  
  C (159)corporation 股份公司   gLZJQubz 6  
  C (160)cost 成本   vo&h6'i>7  
  C (161)cost account 成本帐户   [>3dhj[;  
  C (162)cost accounting 成本会计   3kF+wifsz  
  C (163)cost accounting manual 成本手册   C6@*l~j  
  C (164)cost accounts calendar 成本报表的日历时间   oZl%0Uy?9I  
  C (165)cost adjustment 成本调整   V3a6QcG  
  C (166)cost allocation 成本分配   GY0OVAW6'c  
  C (167)cost apportionment 成本分摊   aXZi2  
  C (168)cost attribution 成本归属   uf (_<~  
  C (169)cost audit 成本审计    P7/Xh3  
  C (170)cost behaviour 成本性态   ORWi+H|  
  C (171)cost benefit analysis 成本效益分析   -Xw S?*O  
  C (172)cost center 成本中心   g:G5'pZf  
  C (173)cost driver 成本动因
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