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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 U3Z-1G~*r  
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  1.audit   审计 u8M_2r  
  2.attestation   鉴证 -Tn%O|#K  
  3.credibility   可信赖程度 Hmnxm gx  
  4.audit of financial statements 财务报表审计 < fV][W  
  5.agreed-upon procedures 执行商定程序 /bPs0>5  
  6.high levels of assurance 高水平保证 ou- uZ"$,c  
  7.compilation 编制 %l6E0[   
  8.reliability 可靠性 JbQY{z!  
  9.relevance 相关性 -Mz [S  
  10.professional skepticism 职业谨慎 F\|4zM  
  11.objectivity 客观性 c*(^:#"9  
  12. professional competence 专业胜任能力 F\L!.B  
  13.Senior/CPA-in-charge 项目经理 b4WH37,lA  
  14.audit engagement letter 业务约定书 Aa4Tq2G  
  15.recurring audit 连续审计 `b%lojT.  
  16.the client 委托人 51y#A Q@  
  17.change CPA 更换注册会计 6U.|0mG[  
  18.the existing CPA 现任注册会计师 QR_h#N2h  
  19.the successor CPA 后任注册会计师 >P&1or)e%  
  20.the preceding CPA前任注册会计师 n.z,-H17  
  21.issue the audit report 出具审计报告 P.QF9%  
  22.expert 专家 Iy&,1CI"]  
  23.the board of directors 董事会 v^vi *c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :2&"ak>N  
  25.assess material misstatement risks评估重大错报风险 v"Ax'()  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 RS l*u[fB  
  27.a general knowledge of —— 初步了解―――的情况 VpSpj/\m)'  
  28.a more knowledge of—— 进一步了解的情况 a^pbBDi W  
  29.the prior year‘s working papers 以前年度工作底稿 zn7)>cQ905  
  30.minutes of meeting 会议纪要 32j}ep.*  
  31.business risks 经营风险 :9Jy/7/  
  32.appropriateness 适当性 0H]{,mVs  
  33.accounting estimate 会计估计 :O$bsw:3w<  
  34.management representations 管理层声明 o. ;Vrc  
  35.going concern assumption 持续经营假设 X2rKH$<g  
  36.audit plan 审计计划 q=V'pML  
  37.significant audit areas 重点审计领域 [.1ME lM  
  38.error 错误 TEMxjowr  
  39.fraud舞弊 2E[7RBFY+\  
  40.modified or additional procedures 修改或追加审计程序 >]z^.U7=  
  41.misappropriation of assets 侵占资产 M +r!63T  
  42.transactions without substance 虚假交易 r[H8;&EL  
  43.unusual pressures 异常压力 J9p4\=9  
  44.the suspected noncompliance 涉嫌存在违法行为 x3Y)l1gh  
  45.materialiy 重要性 Y)+q[MZ R  
  46.exceed the materiality level 超过重要性水平 Dfa3&# #{  
  47.approach the materiality level 接近重要性水平 \7"|'fz  
  48.an acceptably low level 可接受水平 stBe ^C  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 fe,6YXUf  
  50.misstatements or omissions 错报或漏报 lM{ fld  
  51.aggregate 总计 qq]Iy=  
  52.subsequent events 期后事项 y& 1@d+Lf  
  53.adjust the financial statements 调整财务报表 aR/?YKA  
  54.perform additional audit procedures 实施追加的审计程序 m<#12#D  
  55.audit risk 审计风险 {G VA4=UAE  
  56.detection risk 检查风险 T9H*]LxK  
  57.inappropriate audit opinion 不适当的审计意见 i >s  
  58.material misstatement 重大的错报 ]L7A$sTUQ  
  59.tolerable misstatement 可容忍错报 9;?u%  
  60.the acceptable level of detection risk 可接受的检查风险 c$%*p (zY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V L$ T  
  62.simall business 小规模企业 =4a:)g'  
  63.accounting system 会计系统 .8Bo5)q$a-  
  64.test of control 控制测试 bAGKi.  
  65.walk-through test 穿行测试 `+"(GaZ  
  66.communication 沟通 X["xC3 i  
  67.flow chart 流程图 Cl]?qH*:  
  68.reperformance of internal control 重新执行 5$D"uAp<V  
  69.audit evidence 审计证据 |f#hGk6  
  70.substantive procedures 实质性程序 ?(R3%fU  
  71.assertions 认定 ]b!n ;{5  
  72.esistence 存在 O9(z"c  
  73.occurrence 发生 x9 %=d  
  74.completeness 完整性 v#d\YV{I  
  75.rights and obligations 权利和义务 ,_I rE  
  76.valuation and allocation 计价和分摊 ^hmV?a:Y  
  77.cutoff 截止 *}d N.I L,  
  78.accuracy 准确性 L2ydyXIsd  
  79.classification 分类 DylO;+  
  80.inspection 检查 ;*M@LP{*L  
  81.supervision of counting 监盘 aQtd6L+ J  
  82.observation 观察 L ,dh$F   
  83.confirmation 函证 .4)oZ  
  84.computation 计算 )ffaOS!\  
  85.analytical procedures 分析程序 hx$61 E=  
  86.vouch 核对 Wye* ~t  
  87.trace 追查 EIg~^xK  
  88.audit sampling 审计抽样 SG&,o =I$  
  89.error 误差 4a+gM._+O  
  90.expected error 预期误差 bOFzq >k_  
  91.population 总体 3SP";3 +  
  92.sampling risk 抽样风险 6*q1%rs:w  
  93.non- sampling risk 非抽样风险 49~d6fH  
  94.sampling unit 抽样单位 i} sAF/  
  95.statistical sampling 统计抽样 K8;SE !  
  96.tolerable error 可容忍误差 /I=|;FGq  
  97.the risk of under reliance 信赖不足风险 _SAM8!q4,  
  98.the risk of over reliance 信赖过度风险 %o0b~R  
  99.the risk of incorrect rejection 误拒风险 U]=yCEb8p  
  100. the risk of incorrect acceptance 误受风险 oS fr5 i  
  101.working trial balance 试算平衡表 E1eGZ&&Gd  
  102.index and cross-referencing 索引和交叉索引 c$Kc,`2m7  
  103.cash receipt 现金收入 $^ee~v;m4  
  104.cash disbursement 现金支出 $nO~A7  
  105.bank statement 银行对账单 ayy\7b  
  106.bank reconciliation 银行存款余额调节表 @M5+12FYt  
  107.balance sheet date 资产负债表日 ](w)e p~;3  
  108.net realizable value 可变现净值 Hd|[>4Z  
  109.storeroom 仓库 9&n9J^3L  
  110.sale invoice 销售发票 uL`#@nI  
  111.price list 价目表 f+cb83}n]  
  112.positive confirmation request 积极式询证函 d m8t ~38  
  113.negative confirmation request 消极式询证函 Q)DEcx-|,  
  114.purchase requisition 请购单 u 2 s  
  115.receiving report 验收报告 K ze?@*  
  116.gross margin 毛利 mqZH<.mn  
  117.manufacturing overhead 制造费用 ,a?)O6?/  
  118.material requisition 领料单 gwoe1:F:J  
  119.inventory-taking 存货盘点 u7L?9  
  120.bond certificate 债券 'Qy6m'esW  
  121.stock certificate 股票 k$3pmy*  
  122.audit report 审计报告 i1vz{Tc  
  123.entity 被审计单位 :y-;V  
  124.addressee of the audit report 审计报告的收件人 # )y`Zz{h  
  125.unqualified opinion 无保留意见 SGWb*grt  
  126.qualified opinion 保留意见 GY%9V5GB  
  127.disclaimer of opinion 无法表示意见 tO M$'0u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   E(~7NRRm  
  A (2)absorbed overhead 已吸收制造费用 1<r!9x9G  
  A (3)absorption costing 吸收成本计算 ys9:";X;}  
  A (4)account 账户,报表   IVNH.g'  
  A (5)accounting postulate 会计假设   lL)f-8DX  
  A (6)accounting series release 会计公告文件   z &EDW 5I  
  A (7)accounting valuation 会计计价   Nk7y2[  
  A (8)account sale 承销清单 o[ZjXLJzV  
  A (9)accountability concept 经营责任概念   Y) sB]!hx  
  A (10)accountancy 会计职业   wQ+pVu?6_  
  A (11)accountant 会计师   .-Lrrk)R+  
  A (12)accounting 会计   DBAyc#&#  
  A (13)agency cost 代理成本   U@OdQAX  
  A (14)accounting bases 会计基础   "iSY;y o  
  A (15)accounting manual 会计手册   COh#/-`\1  
  A (16)accounting period 会计期间   =X R~I  
  A (17)accounting policies 会计方针   Z/q6Q#  
  A (18)accounting rate of return 会计报酬率    LCor T-  
  A (19)accounting reference date 会计参照日   L7rgkxI7k*  
  A (20)accounting reference period 会计参照期间   [c,V=:Cq  
  A (21)accrual concept 应计概念   d{S'6*`D  
  A (22)accrual expenses 应计费用   }~ D WB"  
  A (23)acid test ration 速动比率(酸性测试比率)   1&boD\ 7  
  A (24)acquisition 购置   1>Sfv|ZP,  
  A (25)acquisition accounting 收购会计   g *Js4  
  A (26)activity based accounting 作业基础成本计算   ojM'8z 0Hn  
  A (27)adjusting events 调整事项   |+ F ~zIu'  
  A (28)administrative expenses 行政管理费   w6vbYPCN  
  A (29)advice note 发货通知   iB)\* )  
  A (30)amortization 摊销   eFiG:LS7  
  A (31)analytical review 分析性检查   ]}L'jK 0  
  A (32)annual equivalent cost 年度等量成本法   V4,Gt ]4  
  A (33)annual report and accounts 年度报告和报表   IC cr  
  A (34)appraisal cost 检验成本   L$PbC!1  
  A (35)appropriation account 盈余分配账户   XDPR$u8hM  
  A (36)articles of association 公司章程细则   X:W\EeH  
  A (37)assets 资产   $g>bp< 9v4  
  A (38)assets cover 资产保障   t% qep|  
  A (39)asset value per share 每股资产价值   4S26TgY  
  A (40)associated company 联营公司   JvAXLT  
  A (41)attainable standard 可达标准   :s *  
b}qfOgd5  
 A (42)attributable profit 可归属利润   & #PPXwmR  
  A (43)audit 审计   x=DxD&I!J  
  A (44)audit report 审计报告   n #X~"|U`  
  A (45)auditing standards 审计准则   VIF43/>(  
  A (46)authorized share capital 额定股本   v2;E Wp  
  A (47)available hours 可用小时   Yi Zk|K_  
  A (48)avoidable costs 可避免成本 "@G[:(BoB<  
  B (49)back-to-back loan 易币贷款   Ch"wp/[  
  B (50)backflush accounting 倒退成本计算   u> {aF{  
  B (51)bad debts 坏帐   KU8,8:yY  
  B (52)bad debts ratio 坏帐比率   yJ? =##  
  B (53)bank charges 银行手续费   0 1mu6)  
  B (54)bank overdraft 银行透支   !ZTghX}D  
  B (55)bank reconciliation 银行存款调节表   0nt@}\j  
  B (56)bank statement 银行对账单   .n7@$kq  
  B (57)bankruptcy 破产   7i" b\{5  
  B (58)basis of apportionment 分摊基础   /9_%NR[  
  B (59)batch 批量   NJBSVC b  
  B (60)batch costing 分批成本计算   }d. X2?  
  B (61)beta factor B(市场)风险因素   2;Z 0p PR&  
  B (62)bill 账单   }d%CZnY&7  
  B (63)bill of exchange 汇票   m"!SyN}&9?  
  B (64)bill of landing 提单   $@Vn+| Ix  
  B (65)bill of materials 用料预计单   V|YQhd0kv  
  B (66)bill payable 应付票据   [5&k{*}}  
  B (67)bill receivable 应收票据   nD5wN~[J  
  B (68)bin card 存货记录卡   : #a  
  B (69)bonus 红利   i]MemM-  
  B (70)book-keeping 薄记   fqI67E$59  
  B (71)Boston classification 波士顿分类   f-M:ap(O  
  B (72)breakeven chart 保本图   F~Dof({:  
  B (73)breakeven point 保本点   _<Ak M"  
  B (74)breaking-down time 复位时间   f#ZM 2!^!  
  B (75)budget 预算   ~v8X>XDL?T  
  B (76)budget center 预算中心   }.g5zy  
  B (77)budget cost allowance 预算成本折让   Z#.d7B"  
  B (78)budget manual 预算手册   utmJ>GW SI  
  B (79)budget period 预算期间   qm_l# u6  
  B (80)budgetary control 预算控制   zQ+Mu^|u+  
  B (81)budgeted capacity 预算生产能力   WWp MuB_G  
  B (82)burden 制造费用   xb\EJ1M>  
  B (83)business center 经营中心   [63\2{_^v  
  B (84)business entity 营业个体   JU)^b V_  
  B (85)business unit 经营单位   |Ahf 01  
 B (86)buy-out management 管理性购买产权   T`e`nQ0nn  
  B (87)by-product 副产品 RI*n]HNgy+  
  C (88)called-up share capital 催缴股本   6 /<Hx@r (  
  C (89)capacity 生产能力   LzL)qdL  
  C (90)capacity ratios 生产能力比率   %Yu~56c-  
  C (91)capital 资本   D? dBm  
  C (92)capital assets pricing model资本资产计价模式   EK# 11@0%  
  C (93)capital commitment 承诺资本   I0x)d`  
  C (94)capital employed 已运用的资本   v*V( hMy  
  C (95)capital expenditure 资本支出   ,P9F*;Dj  
  C (96)capital expenditureauthorization 资本支出核准   4bk`i*-O  
  C (97)capital expenditure control 资本支出控制   *)RKU),3nL  
  C (98)capital expenditure proposal资本支出申请   [)V~U?  
  C (99)capital funding planning 资本基金筹集计划   NFTv4$5d  
  C (100)capital gain 资本收益   O84:ejro  
  C (101)capital investment appraisal资本投资评估   o9}\vN0F  
  C (102)capital maintenance 资本保全   gnH { _  
  C (103)capital resource planning 资本资源计划   vb^fx$V  
  C (104)capital surplus 资本盈余   OB.rETg  
  C (105)capital turnover 资本周转率   *+rfRH]a  
  C (106)card 记录卡   E_~e/y"-  
  C (107)cash 现金   [;wJM|Z J0  
  C (108)cash account 现金账户   ;B@#,6t/  
  C (109)cash book 现金账薄   _&]7  
  C (110)cash cow 金牛产品   :fj>JF\[  
  C (111)cash flow 现金流量   ;+DEU0|pe  
  C (112)cash discounted 现金贴现   [yMSCCswW  
  C (113)cash flow budget 现金流量预算   &.E/%pQ`  
  C (114)cash flow statement 现金流量表   X| \`\[  
  C (115)cash ledger 现金分类账   ND1hZ3(^  
  C (116)cash limit 现金限额   I/w;4!+)  
  C (117)CCA 现时成本会计   AZ(zM.y!#_  
  C (118)center 中心   :#g.%&  
  C (119)changeover time 变更时间   Tz )Ku  
  C (120)chartered entity 特许经济个体   GeJ}myD O  
  C (121)cheque 支票   n{N0S^h  
  C (122)cheque register 支票登记薄   ry|a_3X(I  
  C (123)coin analysis 零钱分类   t*= nI $  
  C (124)classification 分类   bit|L7*14  
  C (125)clock card 工时卡   {> ,M  
  C (126)code 代码   WOn<JCh]  
  C (127)commitment accounting 承诺确认会计   =Fc]mcJ69  
  C (128)common cost 共同成本   rG?5z"  
  C (129)company limited byguarantee 有限担保责任公司   E"'u2jEG^  
C (130)company limited shares 股份有限公司   =RHtugwy  
  C (131)competitive position 竞争能力状况   2V]a+Cgk  
  C (132)concept 概念   1?BLL;[a8  
  C (133)conglomerate 跨行业企业   &?y@`',a0{  
  C (134)consistency concept 一致性概念   CJk"yW[,|  
  C (135)consolidated accounts 合并报表   (-$5YKm  
  C (136)consolidation accounting 合并会计   nl}LT/N  
  C (137)consortium 财团   JOG- i  
  C (138)contingency plan 应急计划   @&G}'6vF!  
  C (139)contingent liabilities 或有负债   8 SU0q9X.  
  C (140)continuous operation 连续生产   pfZ[YC-  
  C (141)contra 抵消   yf&_l^!  
  C (142)contract cost 合同成本   eGT&&Y  
  C (143)contract costing 合同成本计算   6:wk=#w  
  C (144)contribution 贡献毛益   W!$U{=  
  C (145)contribution centre 贡献中心   F m:Ys](  
  C (146)contribution chart 贡献图   6fw7\u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F5X9)9S  
  C (148)contribution to salesration 贡献毛益对销售比率   &OJ?Za@p@)  
  C (149)control 控制   :xHKbWz6j  
  C (150)control account 控制帐户   ;:Z5Ft m  
  C (151)control limits 控制限度   "Bwz Fh  
  C (152)controllability concept 可控制概念   <lR:^M[v5<  
  C (153)controllable cost 可控制成本   Lxv;[2XsW)  
  C (154)conversion cost 加工成本   aAe`o2Xs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $VQ;y|K+[  
  C (156)corporate appraisal 公司评估   Dl.UbH }=  
  C (157)corporate planning 公司计划   C-A? mIC  
  C (158)corporate social reporting 公司社会报告   8x- 19#  
  C (159)corporation 股份公司   AmC9qk8Q  
  C (160)cost 成本   c/ImK`:)4a  
  C (161)cost account 成本帐户   }J6:D]Q  
  C (162)cost accounting 成本会计   ?{aC-3VAT  
  C (163)cost accounting manual 成本手册   }j2;B 8j  
  C (164)cost accounts calendar 成本报表的日历时间   !U:&8Le  
  C (165)cost adjustment 成本调整   >yKz8SV#  
  C (166)cost allocation 成本分配   g4k3~,=D3  
  C (167)cost apportionment 成本分摊   c*B< - l<5  
  C (168)cost attribution 成本归属   x%`YV):*  
  C (169)cost audit 成本审计   :l"B NT[/  
  C (170)cost behaviour 成本性态   vE,^K6q0`  
  C (171)cost benefit analysis 成本效益分析   L4B/ g)K  
  C (172)cost center 成本中心   eCR^$z=c  
  C (173)cost driver 成本动因
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