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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 K#YQB3rX  
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  1.audit   审计 h:nybLw?  
  2.attestation   鉴证 I|U'@E  
  3.credibility   可信赖程度 b~J)LXj]w  
  4.audit of financial statements 财务报表审计 d=/0A\O  
  5.agreed-upon procedures 执行商定程序 H_X^)\oJ  
  6.high levels of assurance 高水平保证 Ut;`6t  
  7.compilation 编制 Zz0e4C  
  8.reliability 可靠性 xSm;~')g  
  9.relevance 相关性 }5-w,m{8/  
  10.professional skepticism 职业谨慎 N-gYamlQ  
  11.objectivity 客观性 83n%p S4x  
  12. professional competence 专业胜任能力 6RnzT d  
  13.Senior/CPA-in-charge 项目经理 v1TFzcHl<  
  14.audit engagement letter 业务约定书 /' + >/  
  15.recurring audit 连续审计 MKl0 d  
  16.the client 委托人 }(oeNP M8  
  17.change CPA 更换注册会计 D5TDg\E  
  18.the existing CPA 现任注册会计师 u= NLR\  
  19.the successor CPA 后任注册会计师 &EfQ%r}C  
  20.the preceding CPA前任注册会计师 Fl-\{vOn  
  21.issue the audit report 出具审计报告 c-sjYJXKM*  
  22.expert 专家 "9wD|wsz  
  23.the board of directors 董事会 <h/%jM>9/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f8Iddm#  
  25.assess material misstatement risks评估重大错报风险 w G%W{T$  
  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 fSkDD>&  
  27.a general knowledge of —— 初步了解―――的情况 ,%M[$S'  
  28.a more knowledge of—— 进一步了解的情况 *'?7OL  
  29.the prior year‘s working papers 以前年度工作底稿 X2z<cJG|d@  
  30.minutes of meeting 会议纪要 p;O%W@n"  
  31.business risks 经营风险 cCe~Ol XQ  
  32.appropriateness 适当性 K#0TD( "  
  33.accounting estimate 会计估计 q,vWu(.  
  34.management representations 管理层声明 kAki 9a(=!  
  35.going concern assumption 持续经营假设 Z0F~?  
  36.audit plan 审计计划 UEU/505  
  37.significant audit areas 重点审计领域 0cd_l 2f#g  
  38.error 错误 qCV<-o  
  39.fraud舞弊 : ?>7Z6  
  40.modified or additional procedures 修改或追加审计程序 gc9R;B1  
  41.misappropriation of assets 侵占资产 R4m {D  
  42.transactions without substance 虚假交易 d$zJLgkA  
  43.unusual pressures 异常压力 c0qp-=^&.  
  44.the suspected noncompliance 涉嫌存在违法行为 CKYg!\g(:  
  45.materialiy 重要性 zLpCKndj  
  46.exceed the materiality level 超过重要性水平 JvpGxj  
  47.approach the materiality level 接近重要性水平 cHs3:F~~  
  48.an acceptably low level 可接受水平 S<tw5!tJ  
  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 S+ kq1R  
  50.misstatements or omissions 错报或漏报 !@xO]Jwv  
  51.aggregate 总计 '5e,@t%y  
  52.subsequent events 期后事项 t|aV:x  
  53.adjust the financial statements 调整财务报表 Zh"m;l/]  
  54.perform additional audit procedures 实施追加的审计程序 &Y{^yb  
  55.audit risk 审计风险 k }=<51c  
  56.detection risk 检查风险 W>K^55'  
  57.inappropriate audit opinion 不适当的审计意见 ~}Xus?e  
  58.material misstatement 重大的错报 g.lTNQm$u  
  59.tolerable misstatement 可容忍错报 a.Ho>(V/4  
  60.the acceptable level of detection risk 可接受的检查风险 ]A*}Dem*5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v}G^+ -?  
  62.simall business 小规模企业 TNX9Z)=>g  
  63.accounting system 会计系统 1Kg0y71"  
  64.test of control 控制测试 i0vm0 0oT  
  65.walk-through test 穿行测试 xa>| k>I  
  66.communication 沟通 =Zd(<&B K  
  67.flow chart 流程图 H _+n_r*  
  68.reperformance of internal control 重新执行 Cp8=8N(Xb  
  69.audit evidence 审计证据 LG #^g6P  
  70.substantive procedures 实质性程序 @60D@Y  
  71.assertions 认定 ]Bhy  =1  
  72.esistence 存在 6Sr]<I +:  
  73.occurrence 发生 1F@k9[d~  
  74.completeness 完整性 j4.wd RK  
  75.rights and obligations 权利和义务 ,,H"?VO  
  76.valuation and allocation 计价和分摊 3/G^V'Yu  
  77.cutoff 截止 :E:e ^$p  
  78.accuracy 准确性 w5@ 5"M  
  79.classification 分类 wPA^nZ^}9c  
  80.inspection 检查 nhV"V`|d  
  81.supervision of counting 监盘 C?PQ>Q!f-  
  82.observation 观察 2hh8G5IaQ  
  83.confirmation 函证 (eHyas %X  
  84.computation 计算 i5,iJe0cA  
  85.analytical procedures 分析程序 B`*,L\LZ*  
  86.vouch 核对 *ByHTd  
  87.trace 追查 xoaO=7\io  
  88.audit sampling 审计抽样 dmFn0J-\  
  89.error 误差 N]<(cG&p  
  90.expected error 预期误差 S@qp_!  
  91.population 总体 rP@#_(22  
  92.sampling risk 抽样风险 sX>u.  
  93.non- sampling risk 非抽样风险 e+ xQ\LH  
  94.sampling unit 抽样单位 6Rc=!_v^  
  95.statistical sampling 统计抽样 >Vuvbo   
  96.tolerable error 可容忍误差 "M I';6  
  97.the risk of under reliance 信赖不足风险 hW^,' m  
  98.the risk of over reliance 信赖过度风险 %uW  =kr  
  99.the risk of incorrect rejection 误拒风险 t@q'm.:uw<  
  100. the risk of incorrect acceptance 误受风险 &!!*xv-z  
  101.working trial balance 试算平衡表 8{ zX=  
  102.index and cross-referencing 索引和交叉索引 Fn4v/)*H  
  103.cash receipt 现金收入 vOQ% f?%G\  
  104.cash disbursement 现金支出 JF~i.+{ h  
  105.bank statement 银行对账单 |P|B"I<?  
  106.bank reconciliation 银行存款余额调节表 5!-TLwl`j\  
  107.balance sheet date 资产负债表日 fgLjF,Y  
  108.net realizable value 可变现净值 >lI7]hbIs  
  109.storeroom 仓库  @MW@mP)#  
  110.sale invoice 销售发票 h$cm:uks  
  111.price list 价目表 ua\t5M5  
  112.positive confirmation request 积极式询证函 lCi{v.  
  113.negative confirmation request 消极式询证函 @"@a70WHk  
  114.purchase requisition 请购单 h ><Sp*z_V  
  115.receiving report 验收报告 60D36b(  
  116.gross margin 毛利  ]hl*6  
  117.manufacturing overhead 制造费用 fi+}hGj(r  
  118.material requisition 领料单 Y.:R-|W  
  119.inventory-taking 存货盘点 QY\k3hiq n  
  120.bond certificate 债券 C2 N+X (  
  121.stock certificate 股票 SI( f&T(  
  122.audit report 审计报告 3jmo[<p*x  
  123.entity 被审计单位 M`MxdwR  
  124.addressee of the audit report 审计报告的收件人 p/H.bG!z  
  125.unqualified opinion 无保留意见   f XD+  
  126.qualified opinion 保留意见 *}[\%u$ T  
  127.disclaimer of opinion 无法表示意见 fF Q|dE;cF  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }@DCcf$<  
  A (2)absorbed overhead 已吸收制造费用 &L o TO+  
  A (3)absorption costing 吸收成本计算 VPLf(  
  A (4)account 账户,报表   c`6c)11K  
  A (5)accounting postulate 会计假设   !_W:%t)g  
  A (6)accounting series release 会计公告文件   ou,[0B3n0  
  A (7)accounting valuation 会计计价   G0FzXtu)q  
  A (8)account sale 承销清单 `~1!nfFD  
  A (9)accountability concept 经营责任概念   1S{Biqi+  
  A (10)accountancy 会计职业   j"W>fC/u  
  A (11)accountant 会计师   t],a1I.gk  
  A (12)accounting 会计   "*g+qll!5d  
  A (13)agency cost 代理成本   w)btv{*  
  A (14)accounting bases 会计基础   XS<>0YM  
  A (15)accounting manual 会计手册   LoF/45|-<  
  A (16)accounting period 会计期间   <-lM9}vd  
  A (17)accounting policies 会计方针   spK8^sh  
  A (18)accounting rate of return 会计报酬率   K<JzIuf&  
  A (19)accounting reference date 会计参照日   4GYi'  
  A (20)accounting reference period 会计参照期间   |vI*S5kn6A  
  A (21)accrual concept 应计概念   U(&c@ u%  
  A (22)accrual expenses 应计费用   2"/MM2s  
  A (23)acid test ration 速动比率(酸性测试比率)   r]B8\5|<d  
  A (24)acquisition 购置   CH++3i2&  
  A (25)acquisition accounting 收购会计   -D^I;[j_  
  A (26)activity based accounting 作业基础成本计算   )p& g!qA  
  A (27)adjusting events 调整事项   u{1R=ML  
  A (28)administrative expenses 行政管理费   A40DbD\^ad  
  A (29)advice note 发货通知   qGk+4 yC  
  A (30)amortization 摊销   d^=BXC oC  
  A (31)analytical review 分析性检查   >P6"-x,["  
  A (32)annual equivalent cost 年度等量成本法   ]8G 'R-8}  
  A (33)annual report and accounts 年度报告和报表   l;8t%JV5  
  A (34)appraisal cost 检验成本   [4KQcmJc#  
  A (35)appropriation account 盈余分配账户   b?wrOS  
  A (36)articles of association 公司章程细则   _3IT3mb2n  
  A (37)assets 资产   ,@$5,rNf  
  A (38)assets cover 资产保障   "Ih3  
  A (39)asset value per share 每股资产价值   \!KE_7HRu  
  A (40)associated company 联营公司   w,|@e_|J  
  A (41)attainable standard 可达标准   /2^L;#  
%VHy?!/  
 A (42)attributable profit 可归属利润   n Ja!&G&  
  A (43)audit 审计   7?lz$.*Avp  
  A (44)audit report 审计报告   so))J`ca)  
  A (45)auditing standards 审计准则   ct+F\:e  
  A (46)authorized share capital 额定股本   G?Et$r7:R  
  A (47)available hours 可用小时   bpu`'Vx  
  A (48)avoidable costs 可避免成本 pwSgFc$z  
  B (49)back-to-back loan 易币贷款   f-U zFlU  
  B (50)backflush accounting 倒退成本计算   c~|(j \FI  
  B (51)bad debts 坏帐   [@$ SLl^Y  
  B (52)bad debts ratio 坏帐比率   $<*) 5|6  
  B (53)bank charges 银行手续费   X4!93  
  B (54)bank overdraft 银行透支   D]]e6gF$e  
  B (55)bank reconciliation 银行存款调节表   <^S\&v1C_  
  B (56)bank statement 银行对账单   _kKG%U.gbK  
  B (57)bankruptcy 破产   0d2P   
  B (58)basis of apportionment 分摊基础   &1 \/B  
  B (59)batch 批量   |mT%IR  
  B (60)batch costing 分批成本计算   oXo>pl  
  B (61)beta factor B(市场)风险因素   *tjaac;z<J  
  B (62)bill 账单   +%5L2/n7  
  B (63)bill of exchange 汇票   =<\22d5L  
  B (64)bill of landing 提单   ,%!m%+K9a  
  B (65)bill of materials 用料预计单   g-3^</_fZ  
  B (66)bill payable 应付票据   y_PA9#v7  
  B (67)bill receivable 应收票据   ^}  {r@F  
  B (68)bin card 存货记录卡   IIk_!VzT  
  B (69)bonus 红利   n6Oz[7M  
  B (70)book-keeping 薄记   =7!s8D,[  
  B (71)Boston classification 波士顿分类   74^v('-2  
  B (72)breakeven chart 保本图   ~cU1 /CW8  
  B (73)breakeven point 保本点   rgy I:F.  
  B (74)breaking-down time 复位时间   a)|y0w)vV  
  B (75)budget 预算   @&T' h}|:  
  B (76)budget center 预算中心   wd:Yy  
  B (77)budget cost allowance 预算成本折让   bRo<~ rp%  
  B (78)budget manual 预算手册   r3V1l8M V  
  B (79)budget period 预算期间   e;i 6C%DB  
  B (80)budgetary control 预算控制   }L0 [ Jo:  
  B (81)budgeted capacity 预算生产能力   z|s(D<*w  
  B (82)burden 制造费用   pPL=(9d  
  B (83)business center 经营中心   5OM #_.p  
  B (84)business entity 营业个体   DG&'x;K"$  
  B (85)business unit 经营单位   p22AH%  
 B (86)buy-out management 管理性购买产权   "{<X! ^u>  
  B (87)by-product 副产品 <B@NSj  
  C (88)called-up share capital 催缴股本   sY<UJlDKT  
  C (89)capacity 生产能力   &C'^YF_^0  
  C (90)capacity ratios 生产能力比率   f )Lcs  
  C (91)capital 资本   bQD8#Ml1  
  C (92)capital assets pricing model资本资产计价模式   [kg^S`gc#  
  C (93)capital commitment 承诺资本   u|KjoO   
  C (94)capital employed 已运用的资本   _2KIe(,;  
  C (95)capital expenditure 资本支出   RvG=GJJ9  
  C (96)capital expenditureauthorization 资本支出核准   Q{~g<G  
  C (97)capital expenditure control 资本支出控制   <NZPLo F  
  C (98)capital expenditure proposal资本支出申请   tE %g)hL-  
  C (99)capital funding planning 资本基金筹集计划   d==0 @`  
  C (100)capital gain 资本收益   [%k8l~ 6  
  C (101)capital investment appraisal资本投资评估   *+v*VH  
  C (102)capital maintenance 资本保全   izSX  
  C (103)capital resource planning 资本资源计划   re*Zs}(N\  
  C (104)capital surplus 资本盈余   <zCWLj3  
  C (105)capital turnover 资本周转率   [4?r0vO  
  C (106)card 记录卡   U\%r33L )  
  C (107)cash 现金   ;*?>w|t}w  
  C (108)cash account 现金账户   ##mZ97>$  
  C (109)cash book 现金账薄   h6k" D4o\  
  C (110)cash cow 金牛产品   `BmnXWMgx  
  C (111)cash flow 现金流量   6UCF w>  
  C (112)cash discounted 现金贴现   L#S W!  
  C (113)cash flow budget 现金流量预算   k"#gSCW$  
  C (114)cash flow statement 现金流量表   ]9_gbQ   
  C (115)cash ledger 现金分类账   =`x }9|[  
  C (116)cash limit 现金限额   %N Q mV_1  
  C (117)CCA 现时成本会计   zgY VB}  
  C (118)center 中心   rC@VMe|0  
  C (119)changeover time 变更时间   =%8 yEb*5#  
  C (120)chartered entity 特许经济个体   a~Dk@>+P>  
  C (121)cheque 支票   ZtZ3I?%U3  
  C (122)cheque register 支票登记薄   l%}q&_  
  C (123)coin analysis 零钱分类   g$]WKy(D  
  C (124)classification 分类   s(py7{ ^K  
  C (125)clock card 工时卡   )bM,>x  
  C (126)code 代码   LZ wCe$1  
  C (127)commitment accounting 承诺确认会计   g}!{_z  
  C (128)common cost 共同成本   JDf>Qg{  
  C (129)company limited byguarantee 有限担保责任公司   6y!U68L;B  
C (130)company limited shares 股份有限公司   U4 *u|A  
  C (131)competitive position 竞争能力状况   G,>YzjMY`  
  C (132)concept 概念   0{vT`e '  
  C (133)conglomerate 跨行业企业   7c"Csq/]I  
  C (134)consistency concept 一致性概念   \^6[^\@[  
  C (135)consolidated accounts 合并报表   "BsK' yo.  
  C (136)consolidation accounting 合并会计   nA0%M1a  
  C (137)consortium 财团   %%ouf06.|  
  C (138)contingency plan 应急计划   a4UwhbH  
  C (139)contingent liabilities 或有负债   [.4{s  
  C (140)continuous operation 连续生产   (zFqb,P  
  C (141)contra 抵消   7j)ky2r#  
  C (142)contract cost 合同成本   JPn)Op6  
  C (143)contract costing 合同成本计算   U;/2\Ii  
  C (144)contribution 贡献毛益   L ~'98C  
  C (145)contribution centre 贡献中心    <O7!(  
  C (146)contribution chart 贡献图   #OPEYJ;*9d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {C&U q#V  
  C (148)contribution to salesration 贡献毛益对销售比率   lrZ]c:%k  
  C (149)control 控制   TC-Vzk G|  
  C (150)control account 控制帐户   @<eKk.Y?+  
  C (151)control limits 控制限度   uD@ ZM  
  C (152)controllability concept 可控制概念   4Q0ZY(2 EO  
  C (153)controllable cost 可控制成本   ^R:&c;&,  
  C (154)conversion cost 加工成本   Nl[&rZ-&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   wH8J?j"5>  
  C (156)corporate appraisal 公司评估   HnArj_E  
  C (157)corporate planning 公司计划   0U~$u  
  C (158)corporate social reporting 公司社会报告   ntLEk fK{  
  C (159)corporation 股份公司   T#Q7L~?zY  
  C (160)cost 成本   .;g kV-]  
  C (161)cost account 成本帐户   XA<h,ONE?  
  C (162)cost accounting 成本会计   %SB4_ r*<  
  C (163)cost accounting manual 成本手册   RWv4/=}(G  
  C (164)cost accounts calendar 成本报表的日历时间   W:8MqVm34  
  C (165)cost adjustment 成本调整    FkrXM!mJ  
  C (166)cost allocation 成本分配   Mv%Qze,\V^  
  C (167)cost apportionment 成本分摊   k 6M D3c  
  C (168)cost attribution 成本归属   9;Z{++z  
  C (169)cost audit 成本审计   MlYm\x8{M  
  C (170)cost behaviour 成本性态   F(n<:TvlK  
  C (171)cost benefit analysis 成本效益分析   l6#Y}<tq  
  C (172)cost center 成本中心   p/ xlR[  
  C (173)cost driver 成本动因
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