论坛风格切换切换到宽版
  • 2147阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
@HB=h N  
3I)oqS@q'  
注会《审计》英语常用词汇 0YL*)=pD,  
04=RoYMM  
## vP(M$  
  1.audit   审计 )'g4Ty  
  2.attestation   鉴证 +h/OQ]`/m  
  3.credibility   可信赖程度 0vDvp`ie#4  
  4.audit of financial statements 财务报表审计 "QS(4yw?jg  
  5.agreed-upon procedures 执行商定程序 1I'}Uh*  
  6.high levels of assurance 高水平保证 *c/|/  
  7.compilation 编制 ]e5aHpgR=  
  8.reliability 可靠性 tC$+;_=+F  
  9.relevance 相关性 <_pLmYI  
  10.professional skepticism 职业谨慎 9 ;vES^  
  11.objectivity 客观性 SJO*g&duQ  
  12. professional competence 专业胜任能力 }*%=C!m4R!  
  13.Senior/CPA-in-charge 项目经理 ] s 2ec  
  14.audit engagement letter 业务约定书 rfQs 7S;G  
  15.recurring audit 连续审计 UHi^7jQ  
  16.the client 委托人 hU p3$4w  
  17.change CPA 更换注册会计 #')] ~Xa  
  18.the existing CPA 现任注册会计师 ;sf'"UnL  
  19.the successor CPA 后任注册会计师 Wt!;Y,1 s  
  20.the preceding CPA前任注册会计师 ]v@ng8  
  21.issue the audit report 出具审计报告 ZJGIib  
  22.expert 专家 R6>*n!*D@  
  23.the board of directors 董事会 bzZdj6>kX  
  24.knowledge of the entity‘ s business 了解被审计单位情况 xOg|<Nnl  
  25.assess material misstatement risks评估重大错报风险 K)`R?CZ:s  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 rk ,64(  
  27.a general knowledge of —— 初步了解―――的情况 1 rbc}e  
  28.a more knowledge of—— 进一步了解的情况 r z@%rOWV  
  29.the prior year‘s working papers 以前年度工作底稿 t VX|e2Y  
  30.minutes of meeting 会议纪要 Yu&\a?]\2  
  31.business risks 经营风险 P&5vVA6K7  
  32.appropriateness 适当性 e*( _Cvxp  
  33.accounting estimate 会计估计 d3T7$'l$  
  34.management representations 管理层声明 ;9=4]YZt  
  35.going concern assumption 持续经营假设 Cx(HsJ! ,  
  36.audit plan 审计计划 4U)%JK.ta  
  37.significant audit areas 重点审计领域 M_75bU  
  38.error 错误 .1J`>T?=Q  
  39.fraud舞弊 e 1bV&  
  40.modified or additional procedures 修改或追加审计程序 I|>IV  
  41.misappropriation of assets 侵占资产 ?&1%&?cg9  
  42.transactions without substance 虚假交易 R~TG5^(  
  43.unusual pressures 异常压力 AC fhy[,  
  44.the suspected noncompliance 涉嫌存在违法行为 ao2o!-?!t  
  45.materialiy 重要性 /n,a0U/  
  46.exceed the materiality level 超过重要性水平 biffBC:q  
  47.approach the materiality level 接近重要性水平 R5uz <  
  48.an acceptably low level 可接受水平 j.c4  
  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 Cd p_niF  
  50.misstatements or omissions 错报或漏报 x5U;i  
  51.aggregate 总计 Ja\B%f  
  52.subsequent events 期后事项 _A]~`/0;`  
  53.adjust the financial statements 调整财务报表 .:;q8FL/  
  54.perform additional audit procedures 实施追加的审计程序 MD>E0p)  
  55.audit risk 审计风险 rHjR 4q  
  56.detection risk 检查风险 zCwb>v  
  57.inappropriate audit opinion 不适当的审计意见 9@Z++J.^y  
  58.material misstatement 重大的错报 L`^ v"W()  
  59.tolerable misstatement 可容忍错报 e<Oz%  
  60.the acceptable level of detection risk 可接受的检查风险 u8y('\(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 D{[i_K  
  62.simall business 小规模企业 _1$+S0G;  
  63.accounting system 会计系统 G CcSI;w  
  64.test of control 控制测试 @ eP[*Q  
  65.walk-through test 穿行测试 iqXsD gkr  
  66.communication 沟通 63i&e/pv  
  67.flow chart 流程图 Xd~lifF  
  68.reperformance of internal control 重新执行 aMJ9U )wnK  
  69.audit evidence 审计证据 1b!  5h  
  70.substantive procedures 实质性程序 *;.:UR[i  
  71.assertions 认定 U.W Mu%  
  72.esistence 存在 ,(#n8|q4  
  73.occurrence 发生 FFF7f5F  
  74.completeness 完整性 VD=F{|^  
  75.rights and obligations 权利和义务 } /Iw]!lK2  
  76.valuation and allocation 计价和分摊 I)G.tJZ e  
  77.cutoff 截止 %o0.8qVJi  
  78.accuracy 准确性 < *{(>  
  79.classification 分类 ue}lAW{q  
  80.inspection 检查 yLt?XhRlp  
  81.supervision of counting 监盘 MP8s}  
  82.observation 观察 cXOb=  
  83.confirmation 函证 )#cGeP A  
  84.computation 计算 sWLH"'Z  
  85.analytical procedures 分析程序 kca  Y  
  86.vouch 核对 &\r_g!Mh  
  87.trace 追查 QV%eTA  
  88.audit sampling 审计抽样 l)1ySX&BU  
  89.error 误差 v|>'m#Ln2  
  90.expected error 预期误差 MWc{7,  
  91.population 总体 &4L+[M{J@4  
  92.sampling risk 抽样风险 h"Q&E'0d  
  93.non- sampling risk 非抽样风险 HR k^KB  
  94.sampling unit 抽样单位 rMUQh~a/  
  95.statistical sampling 统计抽样 RK=YFE 0  
  96.tolerable error 可容忍误差 &T-udgR9  
  97.the risk of under reliance 信赖不足风险 s|8_R;  
  98.the risk of over reliance 信赖过度风险 }*0*8~Q'5  
  99.the risk of incorrect rejection 误拒风险 gB#$"mq,  
  100. the risk of incorrect acceptance 误受风险 !1?Nc}T0Q&  
  101.working trial balance 试算平衡表 nr{ }yQ u  
  102.index and cross-referencing 索引和交叉索引 DfP vi1  
  103.cash receipt 现金收入 P1QGfp0-J  
  104.cash disbursement 现金支出 L_7-y92<W  
  105.bank statement 银行对账单 ~7=w,+  
  106.bank reconciliation 银行存款余额调节表 ,b8B)VZ?  
  107.balance sheet date 资产负债表日 D&&11Iz&  
  108.net realizable value 可变现净值 !Lj+&D|z  
  109.storeroom 仓库 o//PlG ~  
  110.sale invoice 销售发票 ?x &"EhA>  
  111.price list 价目表 E|^~R}z)  
  112.positive confirmation request 积极式询证函 eTa[~esu.  
  113.negative confirmation request 消极式询证函 NvlG@^&S  
  114.purchase requisition 请购单 kv3jbSKCT  
  115.receiving report 验收报告 Q1@V?`rkS{  
  116.gross margin 毛利 $f<Rj/`&  
  117.manufacturing overhead 制造费用 Fop "m/  
  118.material requisition 领料单 /!0{9F<  
  119.inventory-taking 存货盘点 Nb;Yti@Y.  
  120.bond certificate 债券 g8w5X!Z  
  121.stock certificate 股票 ^k?Ig.m  
  122.audit report 审计报告 +Gvf5+ 5VR  
  123.entity 被审计单位 +hS}msu'  
  124.addressee of the audit report 审计报告的收件人 pfvNVu  
  125.unqualified opinion 无保留意见 Tp/+{|~  
  126.qualified opinion 保留意见 /ZKO\q  
  127.disclaimer of opinion 无法表示意见 fM)RO7  
  128.adverse opinion 否定意见
dPRGL hWF  
iPJZ%  
A (1)ABC 作业基础成本计算   s?*MZC  
  A (2)absorbed overhead 已吸收制造费用 ve / Q6j{  
  A (3)absorption costing 吸收成本计算 eq\{*r"DCK  
  A (4)account 账户,报表   Lw.N3!e [  
  A (5)accounting postulate 会计假设   f XYg %  
  A (6)accounting series release 会计公告文件   1)M>vdrP  
  A (7)accounting valuation 会计计价   < F Cr L  
  A (8)account sale 承销清单 v 1O* Q  
  A (9)accountability concept 经营责任概念   U(=cGA.$  
  A (10)accountancy 会计职业   4o2 C=?@(  
  A (11)accountant 会计师   ? <slB>8  
  A (12)accounting 会计   Re b^w,  
  A (13)agency cost 代理成本   U vOB`Vj  
  A (14)accounting bases 会计基础   .HG0%Vp  
  A (15)accounting manual 会计手册   N*My2t_+E  
  A (16)accounting period 会计期间   ~z!U/QR2  
  A (17)accounting policies 会计方针   Piz/vH6M}  
  A (18)accounting rate of return 会计报酬率   3u8HF -  
  A (19)accounting reference date 会计参照日   %zB `Sd<  
  A (20)accounting reference period 会计参照期间   .yF7{/  
  A (21)accrual concept 应计概念   . \fzK  
  A (22)accrual expenses 应计费用   7@Qz  
  A (23)acid test ration 速动比率(酸性测试比率)   sT3O_20{  
  A (24)acquisition 购置   R '/Ilz`  
  A (25)acquisition accounting 收购会计   X(#G6KeZFZ  
  A (26)activity based accounting 作业基础成本计算   t{K1ht$[:  
  A (27)adjusting events 调整事项   'on, YEp  
  A (28)administrative expenses 行政管理费   P{)eZINlE  
  A (29)advice note 发货通知   nQvv'%v0   
  A (30)amortization 摊销   cX553&  
  A (31)analytical review 分析性检查   F,`y_71<  
  A (32)annual equivalent cost 年度等量成本法   nlK"2/W  
  A (33)annual report and accounts 年度报告和报表   VHB5  
  A (34)appraisal cost 检验成本    >kK  
  A (35)appropriation account 盈余分配账户   hM(|d@)   
  A (36)articles of association 公司章程细则   dd>stp   
  A (37)assets 资产   z/N~HSh!d  
  A (38)assets cover 资产保障   ueYZM<],  
  A (39)asset value per share 每股资产价值   Xi1/w bC  
  A (40)associated company 联营公司   [HK[{M =v=  
  A (41)attainable standard 可达标准   ;e_n7>'#%  
O6;7'  
 A (42)attributable profit 可归属利润   p}}o#a~V),  
  A (43)audit 审计   kL,AY-Iu{@  
  A (44)audit report 审计报告   +X0?bVT  
  A (45)auditing standards 审计准则   !["WnF{5eC  
  A (46)authorized share capital 额定股本   Qg9 N?e{z  
  A (47)available hours 可用小时   s&!g )  
  A (48)avoidable costs 可避免成本 pl V]hu27K  
  B (49)back-to-back loan 易币贷款   +=^10D  
  B (50)backflush accounting 倒退成本计算   x2[A(O=  
  B (51)bad debts 坏帐   a%sr*`  
  B (52)bad debts ratio 坏帐比率   W)?B{\  
  B (53)bank charges 银行手续费   =\?KC)F*e  
  B (54)bank overdraft 银行透支   e&E""ye  
  B (55)bank reconciliation 银行存款调节表   U*=ebZno  
  B (56)bank statement 银行对账单   zN {'@B  
  B (57)bankruptcy 破产   9dr\=e6) C  
  B (58)basis of apportionment 分摊基础   q3e %L  
  B (59)batch 批量   `$7j:<c=  
  B (60)batch costing 分批成本计算   r+;op_  
  B (61)beta factor B(市场)风险因素   [L"(flY(E  
  B (62)bill 账单   sV'(y>PP%  
  B (63)bill of exchange 汇票   j}'spKxu  
  B (64)bill of landing 提单    ">*PH}b  
  B (65)bill of materials 用料预计单   $+)SW {7  
  B (66)bill payable 应付票据   3Qfj=; 4  
  B (67)bill receivable 应收票据   7g cr$&+e  
  B (68)bin card 存货记录卡   try'%0}>  
  B (69)bonus 红利   NB;8 e>8  
  B (70)book-keeping 薄记   <|~X,g;f  
  B (71)Boston classification 波士顿分类   :a R&t#<"E  
  B (72)breakeven chart 保本图   vZmM=hW~  
  B (73)breakeven point 保本点   NSUw7hnWvz  
  B (74)breaking-down time 复位时间   3VbMW,_&"  
  B (75)budget 预算   *pCT34'--  
  B (76)budget center 预算中心   \IbGNV`q  
  B (77)budget cost allowance 预算成本折让   V.6h6B!vB  
  B (78)budget manual 预算手册   pM= @  
  B (79)budget period 预算期间   |vw0:\/ H  
  B (80)budgetary control 预算控制   %,E\8{I+  
  B (81)budgeted capacity 预算生产能力   Q-_&5/G  
  B (82)burden 制造费用   +ZEj(fd 9  
  B (83)business center 经营中心   &p%0cjg"Q  
  B (84)business entity 营业个体   BYFvf(>  
  B (85)business unit 经营单位   <<W {nSm#  
 B (86)buy-out management 管理性购买产权   ] hGU.C"(  
  B (87)by-product 副产品 $+!/=8R)  
  C (88)called-up share capital 催缴股本   x4Mq{MrWp  
  C (89)capacity 生产能力   -uXf?sTV  
  C (90)capacity ratios 生产能力比率   9^,MC&eb  
  C (91)capital 资本   UmcPpZ  
  C (92)capital assets pricing model资本资产计价模式   4R0'$Ld4  
  C (93)capital commitment 承诺资本   /qa{*"2Qo  
  C (94)capital employed 已运用的资本   J wL}|o6  
  C (95)capital expenditure 资本支出   `h}fS4CO  
  C (96)capital expenditureauthorization 资本支出核准   I{U7BZy  
  C (97)capital expenditure control 资本支出控制   1%68Pnqk  
  C (98)capital expenditure proposal资本支出申请   )-%3;e<w  
  C (99)capital funding planning 资本基金筹集计划   I !=ew |  
  C (100)capital gain 资本收益   kAA1+rG  
  C (101)capital investment appraisal资本投资评估   ?zGx]?1P1<  
  C (102)capital maintenance 资本保全   VAX@'iZr  
  C (103)capital resource planning 资本资源计划   :sAb'6u1EU  
  C (104)capital surplus 资本盈余   uT:'Kkb!  
  C (105)capital turnover 资本周转率   n]^zIe^6  
  C (106)card 记录卡    L_3Ao'SA  
  C (107)cash 现金   ZxLdh8v.  
  C (108)cash account 现金账户   ce@1#}*  
  C (109)cash book 现金账薄   ~(OG3`W!  
  C (110)cash cow 金牛产品   u0 myB/`  
  C (111)cash flow 现金流量   A[:0?Ez=  
  C (112)cash discounted 现金贴现   viB'ul7o  
  C (113)cash flow budget 现金流量预算   5]pvHc  
  C (114)cash flow statement 现金流量表   Z0HfrK#oU  
  C (115)cash ledger 现金分类账   vy&'A$ H  
  C (116)cash limit 现金限额   yuIy?K  
  C (117)CCA 现时成本会计   {o1 vv+i  
  C (118)center 中心   dt&m YSZ}  
  C (119)changeover time 变更时间   WxLbf +0o  
  C (120)chartered entity 特许经济个体   @+Ch2Lod  
  C (121)cheque 支票   vZMb/}-o  
  C (122)cheque register 支票登记薄   c\A 4-08  
  C (123)coin analysis 零钱分类   Rp.42v#ck  
  C (124)classification 分类   'KvS I=$  
  C (125)clock card 工时卡   gQ90>P:  
  C (126)code 代码   #&0G$~  
  C (127)commitment accounting 承诺确认会计   |H-%F?<{  
  C (128)common cost 共同成本   |i_+b@Lul  
  C (129)company limited byguarantee 有限担保责任公司   {txW>rZX  
C (130)company limited shares 股份有限公司   j.=&qYc0"  
  C (131)competitive position 竞争能力状况   r@")MOGc  
  C (132)concept 概念   e}lF#$  
  C (133)conglomerate 跨行业企业    FZL"[3  
  C (134)consistency concept 一致性概念   Wh).%K(t  
  C (135)consolidated accounts 合并报表   B xAyjA6  
  C (136)consolidation accounting 合并会计   BoJpf8e'-e  
  C (137)consortium 财团   Sc b'  
  C (138)contingency plan 应急计划   qzon);#7w  
  C (139)contingent liabilities 或有负债   U]/iPG &_  
  C (140)continuous operation 连续生产   rhff8C//'  
  C (141)contra 抵消   p>#sR4d>  
  C (142)contract cost 合同成本   ob3)bI oM  
  C (143)contract costing 合同成本计算   ~mBY_[_s=  
  C (144)contribution 贡献毛益   z)tULnR8  
  C (145)contribution centre 贡献中心   x%h4'Sm  
  C (146)contribution chart 贡献图   >EE}P|=-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3Z0ez?p+5  
  C (148)contribution to salesration 贡献毛益对销售比率   v 9k\[E?  
  C (149)control 控制   CFK {.{d]B  
  C (150)control account 控制帐户   ^VI\:<\{  
  C (151)control limits 控制限度   r:{;HM+  
  C (152)controllability concept 可控制概念   fQm3D%  
  C (153)controllable cost 可控制成本   )FQxVT,.  
  C (154)conversion cost 加工成本   K<wg-JgA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *@;bWUJ  
  C (156)corporate appraisal 公司评估   w{8O$4 w  
  C (157)corporate planning 公司计划   d+qeZGg^A  
  C (158)corporate social reporting 公司社会报告   `. i #3P  
  C (159)corporation 股份公司   d9iVuw0u<  
  C (160)cost 成本   - +<ai  
  C (161)cost account 成本帐户   8u%rh[g'  
  C (162)cost accounting 成本会计   ~"J7=u1o  
  C (163)cost accounting manual 成本手册   h ?_@nQ!  
  C (164)cost accounts calendar 成本报表的日历时间   QXI#gA  =  
  C (165)cost adjustment 成本调整   s4uZ>  
  C (166)cost allocation 成本分配   4 :phq  
  C (167)cost apportionment 成本分摊   :3N6Ej  
  C (168)cost attribution 成本归属   ,NAwSmocVP  
  C (169)cost audit 成本审计   ppuJC ' GW  
  C (170)cost behaviour 成本性态   Gq=tR`.  
  C (171)cost benefit analysis 成本效益分析   %OJ"@ 6A  
  C (172)cost center 成本中心   bblEZ%  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个