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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 DN"S,  
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  1.audit   审计 {\svV 0)~  
  2.attestation   鉴证 c}IX"  
  3.credibility   可信赖程度 \]U<h ub  
  4.audit of financial statements 财务报表审计 <84C tv  
  5.agreed-upon procedures 执行商定程序 hJ;f1dZ7}  
  6.high levels of assurance 高水平保证 {1Ju} =69  
  7.compilation 编制 c?.r"5#  
  8.reliability 可靠性 xTJ Sr2f  
  9.relevance 相关性 CGd[3}"  
  10.professional skepticism 职业谨慎 T2 :oWjC3$  
  11.objectivity 客观性 cuQ7kECV  
  12. professional competence 专业胜任能力 \!UF|mD^tG  
  13.Senior/CPA-in-charge 项目经理 ~KAp\!,  
  14.audit engagement letter 业务约定书 HPt Tv}l  
  15.recurring audit 连续审计 qe5tcv}u  
  16.the client 委托人 vo(g0Au)  
  17.change CPA 更换注册会计 I|KY+k> /  
  18.the existing CPA 现任注册会计师 ZDOF  
  19.the successor CPA 后任注册会计师 ;wJ7oj<  
  20.the preceding CPA前任注册会计师 lh,ylh  
  21.issue the audit report 出具审计报告 ka5#<J7<p  
  22.expert 专家 5)d,G 9  
  23.the board of directors 董事会 'v\1:zi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 | rE!  
  25.assess material misstatement risks评估重大错报风险 t} *l?$`  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Wl& >6./{  
  27.a general knowledge of —— 初步了解―――的情况 oLrkOn/aY  
  28.a more knowledge of—— 进一步了解的情况 UAsF0&]  
  29.the prior year‘s working papers 以前年度工作底稿 c*x J=Gz6d  
  30.minutes of meeting 会议纪要 T-a&e9B  
  31.business risks 经营风险 a>o"^%x  
  32.appropriateness 适当性 (dzH3_U  
  33.accounting estimate 会计估计 Ws-6W!Ib%  
  34.management representations 管理层声明 ;cv.f>Cm  
  35.going concern assumption 持续经营假设 Z/2,al\  
  36.audit plan 审计计划 ^>N8*=y  
  37.significant audit areas 重点审计领域 P0%N Q1bn  
  38.error 错误 R'Kt=.s<  
  39.fraud舞弊 J)9 AnGWe  
  40.modified or additional procedures 修改或追加审计程序 T@;! yz}Pf  
  41.misappropriation of assets 侵占资产 NuC-qG#  
  42.transactions without substance 虚假交易 = EQN-{#  
  43.unusual pressures 异常压力 |av*!i5Q  
  44.the suspected noncompliance 涉嫌存在违法行为 &`9j)3^J.  
  45.materialiy 重要性 t8+?U^ j  
  46.exceed the materiality level 超过重要性水平 J[ e}  
  47.approach the materiality level 接近重要性水平 zKIGWH=qqm  
  48.an acceptably low level 可接受水平 <8u>_o6  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 UWQtvQ f  
  50.misstatements or omissions 错报或漏报 B#FHf Z  
  51.aggregate 总计 D:=t*2-Iv  
  52.subsequent events 期后事项 oN *SRaAp  
  53.adjust the financial statements 调整财务报表 Mw/?wtW  
  54.perform additional audit procedures 实施追加的审计程序 oR*ztM  
  55.audit risk 审计风险 7J bY}@  
  56.detection risk 检查风险 y,MPGW_  
  57.inappropriate audit opinion 不适当的审计意见 7~_{.f  
  58.material misstatement 重大的错报 PT3>E5`Nu  
  59.tolerable misstatement 可容忍错报 M{ C6rm|  
  60.the acceptable level of detection risk 可接受的检查风险 Oo FgQEr@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Q;4}gUmI$  
  62.simall business 小规模企业 AXz-4,=xX  
  63.accounting system 会计系统 &Fw[YGJayz  
  64.test of control 控制测试 TQ; Z.)L  
  65.walk-through test 穿行测试 JZ`>|<W  
  66.communication 沟通 5\okU"{d7  
  67.flow chart 流程图 L ; 6b+I  
  68.reperformance of internal control 重新执行 TqIAWbb&  
  69.audit evidence 审计证据 xC<=~(  
  70.substantive procedures 实质性程序 ~j=xiP  
  71.assertions 认定 >BBl 7  
  72.esistence 存在 z)}3**3'y  
  73.occurrence 发生 ZTN (irK  
  74.completeness 完整性 :.Y|I[\E%  
  75.rights and obligations 权利和义务 7; p4Wg7k}  
  76.valuation and allocation 计价和分摊 8EOh0 gk7  
  77.cutoff 截止 W%TQYR  
  78.accuracy 准确性 yH*hL0mO  
  79.classification 分类 {S G*  
  80.inspection 检查 G3G/ xC"  
  81.supervision of counting 监盘 <>%,}j 9  
  82.observation 观察 X4a^m w\"  
  83.confirmation 函证 ?-pi,O~(p  
  84.computation 计算 zG_p"Z7,  
  85.analytical procedures 分析程序 )T9;6R$b  
  86.vouch 核对 $H'8 #:[d_  
  87.trace 追查 #,G1R7  
  88.audit sampling 审计抽样 l09Fn>wa  
  89.error 误差 F9-[%l  
  90.expected error 预期误差 C;9t">prk  
  91.population 总体 ;(7-WnU8N  
  92.sampling risk 抽样风险 g+/0DO_F3  
  93.non- sampling risk 非抽样风险 yf!,4SUkU  
  94.sampling unit 抽样单位 %dc3z "u  
  95.statistical sampling 统计抽样 c7\VTYT  
  96.tolerable error 可容忍误差 ]Kv q |}=  
  97.the risk of under reliance 信赖不足风险 I"-dTa  
  98.the risk of over reliance 信赖过度风险 62Mdm3  
  99.the risk of incorrect rejection 误拒风险 -;$nb~y  
  100. the risk of incorrect acceptance 误受风险 v,{h:  
  101.working trial balance 试算平衡表 %Uy%kN_&  
  102.index and cross-referencing 索引和交叉索引 vYdR ht\(  
  103.cash receipt 现金收入 $_sYfU9  
  104.cash disbursement 现金支出 9RH"d[%yc}  
  105.bank statement 银行对账单 C6|(ktt  
  106.bank reconciliation 银行存款余额调节表 pV7N byb4  
  107.balance sheet date 资产负债表日 uMvb-8  
  108.net realizable value 可变现净值 } ~| k  
  109.storeroom 仓库 3V?817&6z  
  110.sale invoice 销售发票 Y6A;AmM8  
  111.price list 价目表 {6h|6.S2  
  112.positive confirmation request 积极式询证函 iwU[6A  
  113.negative confirmation request 消极式询证函 iRNLKi  
  114.purchase requisition 请购单 ~O{W;Cyh  
  115.receiving report 验收报告 +TH3&H5I_A  
  116.gross margin 毛利 ?n.)&ZIx0  
  117.manufacturing overhead 制造费用 ;$7v%Ls=  
  118.material requisition 领料单 nU2V]-qY  
  119.inventory-taking 存货盘点 ?1peF47Z  
  120.bond certificate 债券 KVN"XqE4  
  121.stock certificate 股票 *t(4 $  
  122.audit report 审计报告 v8m`jxII64  
  123.entity 被审计单位  x0A7O  
  124.addressee of the audit report 审计报告的收件人 sHdp  
  125.unqualified opinion 无保留意见 "k:=Y7Dx  
  126.qualified opinion 保留意见 6V1:qp/6  
  127.disclaimer of opinion 无法表示意见 yzR=A%V8A  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /ylc*3e'4  
  A (2)absorbed overhead 已吸收制造费用 L[y Pjw:0  
  A (3)absorption costing 吸收成本计算 'N\&<dT>  
  A (4)account 账户,报表   1oty*c  
  A (5)accounting postulate 会计假设   ]]2k}A[-I  
  A (6)accounting series release 会计公告文件   O-#TZ   
  A (7)accounting valuation 会计计价   (?>cn_m  
  A (8)account sale 承销清单 BtsdeLj|  
  A (9)accountability concept 经营责任概念   71"+<C .  
  A (10)accountancy 会计职业   GS;%zdH~  
  A (11)accountant 会计师   [|RjHGf  
  A (12)accounting 会计   &w85[zs  
  A (13)agency cost 代理成本   U%>'"  
  A (14)accounting bases 会计基础   8AL\ST51x"  
  A (15)accounting manual 会计手册   Dz;HAyPj  
  A (16)accounting period 会计期间   .Q* 'r& n  
  A (17)accounting policies 会计方针   UV AJxqz%}  
  A (18)accounting rate of return 会计报酬率   ~Y7dH Dn  
  A (19)accounting reference date 会计参照日   })Yv9],6  
  A (20)accounting reference period 会计参照期间   F}Srn;V  
  A (21)accrual concept 应计概念    |yKud  
  A (22)accrual expenses 应计费用   .tnkT;T  
  A (23)acid test ration 速动比率(酸性测试比率)   pK}=*y~$  
  A (24)acquisition 购置   TTZe$>f  
  A (25)acquisition accounting 收购会计   QR0(,e$Dl  
  A (26)activity based accounting 作业基础成本计算   g`0moXz  
  A (27)adjusting events 调整事项   -Q"hZ9  
  A (28)administrative expenses 行政管理费   },@``&e  
  A (29)advice note 发货通知   W\cjdd  
  A (30)amortization 摊销   taWqSq!  
  A (31)analytical review 分析性检查   gb" 4B%Hm  
  A (32)annual equivalent cost 年度等量成本法   4w93}t.z  
  A (33)annual report and accounts 年度报告和报表   28I^$> [  
  A (34)appraisal cost 检验成本   Z>P*@S,6G  
  A (35)appropriation account 盈余分配账户   7TX2&kMoc  
  A (36)articles of association 公司章程细则   nP3  E  
  A (37)assets 资产   2g-` ]Vqb  
  A (38)assets cover 资产保障   ru9zTZZD  
  A (39)asset value per share 每股资产价值   h8{(KRa6  
  A (40)associated company 联营公司   O_~7Glu  
  A (41)attainable standard 可达标准   n3KI+I%nQ  
"_1)CDqP  
 A (42)attributable profit 可归属利润   k N7B d}  
  A (43)audit 审计   %*}Y6tl'|  
  A (44)audit report 审计报告   h6:#!Rg  
  A (45)auditing standards 审计准则   *ZrSiIPP  
  A (46)authorized share capital 额定股本   uLR<FpM  
  A (47)available hours 可用小时   B?bW1  
  A (48)avoidable costs 可避免成本 >''U  
  B (49)back-to-back loan 易币贷款   zM#sOg  
  B (50)backflush accounting 倒退成本计算   v,@F|c?_S  
  B (51)bad debts 坏帐   WXw}^v  
  B (52)bad debts ratio 坏帐比率   P-`(0M7^  
  B (53)bank charges 银行手续费   >ut" OL9J  
  B (54)bank overdraft 银行透支   ac{? +]8}  
  B (55)bank reconciliation 银行存款调节表   =qy@Wvj$  
  B (56)bank statement 银行对账单   q5DEw&UZJ  
  B (57)bankruptcy 破产   tc+WWDP#"  
  B (58)basis of apportionment 分摊基础   w_tJ7pz8T  
  B (59)batch 批量   ^teq[l$;  
  B (60)batch costing 分批成本计算   3SttHu0X  
  B (61)beta factor B(市场)风险因素   h^UKT`9vt  
  B (62)bill 账单   I:98 $r$  
  B (63)bill of exchange 汇票   $g0+,ll[6  
  B (64)bill of landing 提单   o5U(i  
  B (65)bill of materials 用料预计单   X{xBYZv4  
  B (66)bill payable 应付票据   W/$Zvl  
  B (67)bill receivable 应收票据   yLE7>48  
  B (68)bin card 存货记录卡   zAzP,1$?  
  B (69)bonus 红利   Z @ dC+0[=  
  B (70)book-keeping 薄记   58Xzup_"  
  B (71)Boston classification 波士顿分类   tBbOY}.VD  
  B (72)breakeven chart 保本图   q?qC  
  B (73)breakeven point 保本点   v=@TWEE  
  B (74)breaking-down time 复位时间   K<`osdp=&  
  B (75)budget 预算   CNZz]H  
  B (76)budget center 预算中心   i:]*P  
  B (77)budget cost allowance 预算成本折让   r0;:t   
  B (78)budget manual 预算手册   @gC=$A#  
  B (79)budget period 预算期间   \JEXX4%  
  B (80)budgetary control 预算控制   w'MGA  
  B (81)budgeted capacity 预算生产能力   RD7^&  
  B (82)burden 制造费用   #G" xNl  
  B (83)business center 经营中心   *g}Yw  
  B (84)business entity 营业个体   \wcam`f  
  B (85)business unit 经营单位   afBE{  
 B (86)buy-out management 管理性购买产权   IYn]U4P.  
  B (87)by-product 副产品 \MC-4Yz  
  C (88)called-up share capital 催缴股本   g[RI.&?  
  C (89)capacity 生产能力   #'D" 'B  
  C (90)capacity ratios 生产能力比率   ajR%c2G;  
  C (91)capital 资本   t7 n(Qkrv  
  C (92)capital assets pricing model资本资产计价模式   Z>c3  
  C (93)capital commitment 承诺资本   6tH O!`}1  
  C (94)capital employed 已运用的资本   fZ04!R  
  C (95)capital expenditure 资本支出   v\16RD  
  C (96)capital expenditureauthorization 资本支出核准   LEMfG~Czq  
  C (97)capital expenditure control 资本支出控制   F:@70(<w%  
  C (98)capital expenditure proposal资本支出申请   vE@!{*  
  C (99)capital funding planning 资本基金筹集计划   A1'hlAGF  
  C (100)capital gain 资本收益   "k*PA\U  
  C (101)capital investment appraisal资本投资评估   gb ^?l~SS  
  C (102)capital maintenance 资本保全   IW 21T   
  C (103)capital resource planning 资本资源计划   u H/w\v_I  
  C (104)capital surplus 资本盈余   {^(ACS9mL  
  C (105)capital turnover 资本周转率   EVp,Q"V]  
  C (106)card 记录卡   D]w!2k%V  
  C (107)cash 现金   mMsTyM-f  
  C (108)cash account 现金账户   Bj k]ZU0T  
  C (109)cash book 现金账薄   jK \T|vGJa  
  C (110)cash cow 金牛产品   1) ta  
  C (111)cash flow 现金流量   -F'b8:m  
  C (112)cash discounted 现金贴现   G'3qzBJ#  
  C (113)cash flow budget 现金流量预算   J)P$2#  
  C (114)cash flow statement 现金流量表   |f~@8|MQP+  
  C (115)cash ledger 现金分类账   Eskb9^A  
  C (116)cash limit 现金限额   M@ed>.  
  C (117)CCA 现时成本会计   -~?J+o+Pr"  
  C (118)center 中心   hxCvk/7sT  
  C (119)changeover time 变更时间   s! n< }C  
  C (120)chartered entity 特许经济个体   @-UL`+  
  C (121)cheque 支票   eF[63zx5*  
  C (122)cheque register 支票登记薄   5>BK%`  
  C (123)coin analysis 零钱分类   GpZ c5c  
  C (124)classification 分类   ?5_7;Ha  
  C (125)clock card 工时卡   Q+g!V5'  
  C (126)code 代码   6-?66g mT  
  C (127)commitment accounting 承诺确认会计   me[DmiM,  
  C (128)common cost 共同成本   :Ad &$e g+  
  C (129)company limited byguarantee 有限担保责任公司   0a-:<zm  
C (130)company limited shares 股份有限公司   9U$EJN_G  
  C (131)competitive position 竞争能力状况   ^Z~;4il_F  
  C (132)concept 概念   9Xx's%U  
  C (133)conglomerate 跨行业企业   [9 S s# ~  
  C (134)consistency concept 一致性概念   &u#&@J  
  C (135)consolidated accounts 合并报表   _.L4e^N&UO  
  C (136)consolidation accounting 合并会计   w@N  
  C (137)consortium 财团   W5SJ^,d)J  
  C (138)contingency plan 应急计划   PRz/inru-  
  C (139)contingent liabilities 或有负债   XC.%za8  
  C (140)continuous operation 连续生产   V<Z[ nq  
  C (141)contra 抵消   rn<PR *  
  C (142)contract cost 合同成本   H$I =W>;  
  C (143)contract costing 合同成本计算   %-d]X{J:  
  C (144)contribution 贡献毛益   ABUSTf<  
  C (145)contribution centre 贡献中心   sQMFpIrr  
  C (146)contribution chart 贡献图   ! u:Weoz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o6V}$wT3J  
  C (148)contribution to salesration 贡献毛益对销售比率   HttiX/2~  
  C (149)control 控制   zbq@pj)Qu  
  C (150)control account 控制帐户   xO-+i\ ZV  
  C (151)control limits 控制限度   lo[.&GD  
  C (152)controllability concept 可控制概念   "~D]E7Q3y  
  C (153)controllable cost 可控制成本   w8n|B?Sr  
  C (154)conversion cost 加工成本   ;qrB\j"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E9~Ghx.   
  C (156)corporate appraisal 公司评估   9<KAXr#  
  C (157)corporate planning 公司计划   rF]h$Z8o  
  C (158)corporate social reporting 公司社会报告   ~8lwe*lNV  
  C (159)corporation 股份公司   <:?r:fQX  
  C (160)cost 成本   \hB5@e4i2  
  C (161)cost account 成本帐户   TY1I=8  
  C (162)cost accounting 成本会计   ;VWAf;U;B  
  C (163)cost accounting manual 成本手册   }Hn/I,/  
  C (164)cost accounts calendar 成本报表的日历时间   vd8{c7g:n  
  C (165)cost adjustment 成本调整   LqA@&H  
  C (166)cost allocation 成本分配   TYy.jFT-  
  C (167)cost apportionment 成本分摊   fl\ly `_  
  C (168)cost attribution 成本归属   z<yU-m2h  
  C (169)cost audit 成本审计   >Z1sb  n  
  C (170)cost behaviour 成本性态   i9/aAH0  
  C (171)cost benefit analysis 成本效益分析   7D<#(CE{  
  C (172)cost center 成本中心   I :vs ;-  
  C (173)cost driver 成本动因
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