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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 \:R%4w#Jv  
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  1.audit   审计 QU#w%|  
  2.attestation   鉴证 ?m![Pg%  
  3.credibility   可信赖程度 fz;iOjr>  
  4.audit of financial statements 财务报表审计 | H!28h  
  5.agreed-upon procedures 执行商定程序 BMhy=+\  
  6.high levels of assurance 高水平保证 .ELGWF`>  
  7.compilation 编制 z|fmrwkN'$  
  8.reliability 可靠性 ^*S ,x P  
  9.relevance 相关性 Z/Eb:  
  10.professional skepticism 职业谨慎 ]d55m/(   
  11.objectivity 客观性  0,r}o  
  12. professional competence 专业胜任能力 PEc,l>u9  
  13.Senior/CPA-in-charge 项目经理 m[i+knYX  
  14.audit engagement letter 业务约定书 "rTQG6`  
  15.recurring audit 连续审计 @HT% n  
  16.the client 委托人 aGK?x1_  
  17.change CPA 更换注册会计 SH3|sXH<  
  18.the existing CPA 现任注册会计师 !GOM5z,  
  19.the successor CPA 后任注册会计师 e}mD ]O}  
  20.the preceding CPA前任注册会计师 hp8%.V$f  
  21.issue the audit report 出具审计报告 nJbtS#`G4  
  22.expert 专家 s~X+*@.  
  23.the board of directors 董事会 $Vsk Ew"|M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Xf0M:\w=M  
  25.assess material misstatement risks评估重大错报风险 o5xAav"+>  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jATI&oX  
  27.a general knowledge of —— 初步了解―――的情况 iM2W]  
  28.a more knowledge of—— 进一步了解的情况 .e3NnOzyxS  
  29.the prior year‘s working papers 以前年度工作底稿 Hip&8NW  
  30.minutes of meeting 会议纪要 "mX\&%i6\p  
  31.business risks 经营风险 *Kyw^DI  
  32.appropriateness 适当性 C?ulj9=Z  
  33.accounting estimate 会计估计 l6(-I Tb  
  34.management representations 管理层声明 L{:9Cx!F  
  35.going concern assumption 持续经营假设 0$_oT;{8  
  36.audit plan 审计计划 @vpf[j  
  37.significant audit areas 重点审计领域 pkP?i5 ,  
  38.error 错误 MzPzqm<  
  39.fraud舞弊 Zkx[[ gzL  
  40.modified or additional procedures 修改或追加审计程序 17D"cP  
  41.misappropriation of assets 侵占资产 . 7zK@6i  
  42.transactions without substance 虚假交易 ;g6M%;1-  
  43.unusual pressures 异常压力 d\%WgH  
  44.the suspected noncompliance 涉嫌存在违法行为 ktnuNsp  
  45.materialiy 重要性 v4?x.I  
  46.exceed the materiality level 超过重要性水平 u4m,'XR  
  47.approach the materiality level 接近重要性水平 6Z#\CixG  
  48.an acceptably low level 可接受水平 (&&4J{`W9  
  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 6`!Fv-  
  50.misstatements or omissions 错报或漏报 $=5=NuX  
  51.aggregate 总计 sBu=e7  
  52.subsequent events 期后事项 "~=mG--I  
  53.adjust the financial statements 调整财务报表 UUF ;p2{f  
  54.perform additional audit procedures 实施追加的审计程序 '#LQN<"4  
  55.audit risk 审计风险 DKfE.p)  
  56.detection risk 检查风险 ,B08i o-  
  57.inappropriate audit opinion 不适当的审计意见 @lCJ G!u  
  58.material misstatement 重大的错报 ex+\nD>t4  
  59.tolerable misstatement 可容忍错报 ,REJt  
  60.the acceptable level of detection risk 可接受的检查风险 a,3j,(3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7~9S 9  
  62.simall business 小规模企业 mK[)mC _8  
  63.accounting system 会计系统 FW) x:2BG  
  64.test of control 控制测试 0OT\"O~S[  
  65.walk-through test 穿行测试 /D 5`   
  66.communication 沟通 ;^ La"m  
  67.flow chart 流程图 cUqke+!  
  68.reperformance of internal control 重新执行 m~@;~7Ix  
  69.audit evidence 审计证据 6 }4'E  
  70.substantive procedures 实质性程序 ?6(I V]  
  71.assertions 认定 \ W?R  
  72.esistence 存在 )foq),2  
  73.occurrence 发生 ikSF)r;*t  
  74.completeness 完整性 Glxuz0]  
  75.rights and obligations 权利和义务 PlF87j (  
  76.valuation and allocation 计价和分摊 0`)iIz  
  77.cutoff 截止 v$(lZa1  
  78.accuracy 准确性 \ {qI4=  
  79.classification 分类 8 %%f%y  
  80.inspection 检查 i:rFQ8 I  
  81.supervision of counting 监盘 CSGz3uC2D  
  82.observation 观察 @o#!EfZyE  
  83.confirmation 函证 YFE&r  
  84.computation 计算 @ U kr  
  85.analytical procedures 分析程序 ix W@7m  
  86.vouch 核对 &ZghMq~  
  87.trace 追查 ^zEwA  
  88.audit sampling 审计抽样 !:|TdYrmj  
  89.error 误差 xY+VyOUs  
  90.expected error 预期误差 . Q@S #d  
  91.population 总体 =`*O1a  
  92.sampling risk 抽样风险 AX?fuDLs  
  93.non- sampling risk 非抽样风险 bV edFm  
  94.sampling unit 抽样单位 SrFS#  
  95.statistical sampling 统计抽样 CNr/U*+  
  96.tolerable error 可容忍误差 _<=S_ <$2  
  97.the risk of under reliance 信赖不足风险 r|PFw6  
  98.the risk of over reliance 信赖过度风险 )uK{uYQl  
  99.the risk of incorrect rejection 误拒风险 Dfps gY)/?  
  100. the risk of incorrect acceptance 误受风险 b !%hH  
  101.working trial balance 试算平衡表 cTD!B% x  
  102.index and cross-referencing 索引和交叉索引 |+35y_i6  
  103.cash receipt 现金收入 N;A@' tu8  
  104.cash disbursement 现金支出 GuGOePV  
  105.bank statement 银行对账单 '"?C4mbSl  
  106.bank reconciliation 银行存款余额调节表 4l!@=qwn  
  107.balance sheet date 资产负债表日 XYS'.6k(  
  108.net realizable value 可变现净值 VOc8q-hK  
  109.storeroom 仓库 Ypeiy `.  
  110.sale invoice 销售发票 0O\SU"bP  
  111.price list 价目表 R+nMy=I%8  
  112.positive confirmation request 积极式询证函 MZTx:EN!  
  113.negative confirmation request 消极式询证函 UA4J>1 i  
  114.purchase requisition 请购单 JC}f-%H?K  
  115.receiving report 验收报告 Nc :({@I  
  116.gross margin 毛利 ;w6>"O$a  
  117.manufacturing overhead 制造费用 7_.11$E=H  
  118.material requisition 领料单 V?P,&c?84  
  119.inventory-taking 存货盘点 b B  x?  
  120.bond certificate 债券 $we]91(: :  
  121.stock certificate 股票 6`0m ta Q  
  122.audit report 审计报告 `((Yc]:7  
  123.entity 被审计单位 "S&@F/  
  124.addressee of the audit report 审计报告的收件人 +$$$  
  125.unqualified opinion 无保留意见 'WI^nZM  
  126.qualified opinion 保留意见 tG8jFou  
  127.disclaimer of opinion 无法表示意见 lqowG!3H  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Rx*BwZ  
  A (2)absorbed overhead 已吸收制造费用 26dUA~|KJ  
  A (3)absorption costing 吸收成本计算 }w/; ){gu  
  A (4)account 账户,报表   ~_9n.C  
  A (5)accounting postulate 会计假设   EyI}{6~F  
  A (6)accounting series release 会计公告文件   P7 ]z  
  A (7)accounting valuation 会计计价   oT{@_U{*J  
  A (8)account sale 承销清单 7}GK%H-u  
  A (9)accountability concept 经营责任概念   U9 &k;`  
  A (10)accountancy 会计职业   /erN;Oo%<  
  A (11)accountant 会计师   C W)Z[<d8  
  A (12)accounting 会计   Ul_M3"Z  
  A (13)agency cost 代理成本   anj#@U;!  
  A (14)accounting bases 会计基础   /wxE1][.  
  A (15)accounting manual 会计手册   9prU+9  
  A (16)accounting period 会计期间   6vp *9  
  A (17)accounting policies 会计方针   8>7RxSF  
  A (18)accounting rate of return 会计报酬率   =\,uy8HX  
  A (19)accounting reference date 会计参照日   G/d4f?RU  
  A (20)accounting reference period 会计参照期间   B aO1/zk  
  A (21)accrual concept 应计概念   :qR=>n=  
  A (22)accrual expenses 应计费用   Wxk x,q?  
  A (23)acid test ration 速动比率(酸性测试比率)   6oinidB[l  
  A (24)acquisition 购置   *d(SI<j  
  A (25)acquisition accounting 收购会计   ( =16PYs  
  A (26)activity based accounting 作业基础成本计算   -UZ@G~K  
  A (27)adjusting events 调整事项   fQ'.8'>T  
  A (28)administrative expenses 行政管理费   =(EI~N  
  A (29)advice note 发货通知   f`8OM}un&  
  A (30)amortization 摊销   4"@GNk~e  
  A (31)analytical review 分析性检查   ?f*Q>3S)  
  A (32)annual equivalent cost 年度等量成本法   ewuXpv%vwW  
  A (33)annual report and accounts 年度报告和报表   K7e4_ZGI  
  A (34)appraisal cost 检验成本   )i>[M"7  
  A (35)appropriation account 盈余分配账户   nx:KoB"ny  
  A (36)articles of association 公司章程细则   rVtw-[p  
  A (37)assets 资产   C{Asp  
  A (38)assets cover 资产保障   X 6 lH|R  
  A (39)asset value per share 每股资产价值   '~ 4pl0TWc  
  A (40)associated company 联营公司   *9 Q^5;y  
  A (41)attainable standard 可达标准   j'HkBW:L  
p0{EQT`tMG  
 A (42)attributable profit 可归属利润   ?\/qeGW6G  
  A (43)audit 审计   _Cy:]2o  
  A (44)audit report 审计报告   U{~SXk'2+  
  A (45)auditing standards 审计准则   %d m-?`  
  A (46)authorized share capital 额定股本   'r} zY-FM`  
  A (47)available hours 可用小时   D6~+Y~R  
  A (48)avoidable costs 可避免成本 ~P-*}q2J  
  B (49)back-to-back loan 易币贷款   C#i UP|7hh  
  B (50)backflush accounting 倒退成本计算   w?mEuXc  
  B (51)bad debts 坏帐   85IMdZ7I  
  B (52)bad debts ratio 坏帐比率   (X+s-4%  
  B (53)bank charges 银行手续费   ~AG$5!  
  B (54)bank overdraft 银行透支   pO~c<d}b  
  B (55)bank reconciliation 银行存款调节表   BHj\G7,S  
  B (56)bank statement 银行对账单   fd8!KO  
  B (57)bankruptcy 破产   $ P: O/O=>  
  B (58)basis of apportionment 分摊基础   'R9g7,53R  
  B (59)batch 批量   U@Tj  B  
  B (60)batch costing 分批成本计算   JR9$. fGJ  
  B (61)beta factor B(市场)风险因素   D H ^T x  
  B (62)bill 账单   aF8k/$u  
  B (63)bill of exchange 汇票   m"-[".-l-  
  B (64)bill of landing 提单   XM|%^ry  
  B (65)bill of materials 用料预计单   Nf9 fb?  
  B (66)bill payable 应付票据   K{cbn1\,H  
  B (67)bill receivable 应收票据   rS*$rQCr=  
  B (68)bin card 存货记录卡   R4e&^tI@*  
  B (69)bonus 红利   PoShQR<  
  B (70)book-keeping 薄记   =l942p  
  B (71)Boston classification 波士顿分类   & hV Zx  
  B (72)breakeven chart 保本图   'GJVWpvUU  
  B (73)breakeven point 保本点   w7-WUvxl  
  B (74)breaking-down time 复位时间   ~VTs:h  
  B (75)budget 预算   Qbeeq6  
  B (76)budget center 预算中心   zzZg$9PT[  
  B (77)budget cost allowance 预算成本折让   uH\kQ9f  
  B (78)budget manual 预算手册   *s)}Bj  
  B (79)budget period 预算期间   F6S~$<  
  B (80)budgetary control 预算控制   49 }{R/:  
  B (81)budgeted capacity 预算生产能力   C:\(~D *GS  
  B (82)burden 制造费用   Wv K(G3  
  B (83)business center 经营中心   sI 4yG  
  B (84)business entity 营业个体   ~# 7wdP  
  B (85)business unit 经营单位   vt]F U<  
 B (86)buy-out management 管理性购买产权   .d q "k  
  B (87)by-product 副产品 BH@b1}  
  C (88)called-up share capital 催缴股本   > %*B`oqo  
  C (89)capacity 生产能力   %85Icg  
  C (90)capacity ratios 生产能力比率   dEp/dd~(&  
  C (91)capital 资本   (:\LWJX0=  
  C (92)capital assets pricing model资本资产计价模式   I__4I{nI  
  C (93)capital commitment 承诺资本   _$/ +D:K  
  C (94)capital employed 已运用的资本   0,FC YTtj$  
  C (95)capital expenditure 资本支出   ua 8m;>R  
  C (96)capital expenditureauthorization 资本支出核准   S|R|]J|  
  C (97)capital expenditure control 资本支出控制   b>cafu  
  C (98)capital expenditure proposal资本支出申请   BIWD/ |LQ  
  C (99)capital funding planning 资本基金筹集计划   Ff"gadRXd  
  C (100)capital gain 资本收益   #iis/6"  
  C (101)capital investment appraisal资本投资评估   $V8vrT#:  
  C (102)capital maintenance 资本保全   K5ZnS`c;  
  C (103)capital resource planning 资本资源计划   S2=%x.  
  C (104)capital surplus 资本盈余   9 Aivf+  
  C (105)capital turnover 资本周转率   5M?mYNQR/H  
  C (106)card 记录卡   @R:#"  
  C (107)cash 现金   +lp{#1q0  
  C (108)cash account 现金账户   sms1%%~  
  C (109)cash book 现金账薄   Li`hdrO'ii  
  C (110)cash cow 金牛产品   g0#q"v55  
  C (111)cash flow 现金流量   6w#nkF  
  C (112)cash discounted 现金贴现   c<qe[iyt/  
  C (113)cash flow budget 现金流量预算   TGWdyIk  
  C (114)cash flow statement 现金流量表   9NIy#  
  C (115)cash ledger 现金分类账   4nX(:K}>  
  C (116)cash limit 现金限额   Uh6mGL z*&  
  C (117)CCA 现时成本会计   mf4z?G@6  
  C (118)center 中心   (Nz]h:}r  
  C (119)changeover time 变更时间   !p% @Deu  
  C (120)chartered entity 特许经济个体   b%0BkS*  
  C (121)cheque 支票   zW'/2W.  
  C (122)cheque register 支票登记薄   ~8Sqa%F>  
  C (123)coin analysis 零钱分类   l L2-.!]R  
  C (124)classification 分类   kfpm=dKL  
  C (125)clock card 工时卡   QTh0 SL  
  C (126)code 代码   Ysk, w,K  
  C (127)commitment accounting 承诺确认会计   sX'U|)/pD  
  C (128)common cost 共同成本   _:,.yRez  
  C (129)company limited byguarantee 有限担保责任公司   ag]*DsBt  
C (130)company limited shares 股份有限公司   Pc4R!Tc  
  C (131)competitive position 竞争能力状况   nGZ \<-  
  C (132)concept 概念   =49o U  
  C (133)conglomerate 跨行业企业   Ve:&'~F2 s  
  C (134)consistency concept 一致性概念   ib50LCm  
  C (135)consolidated accounts 合并报表   A#:8X1w  
  C (136)consolidation accounting 合并会计   /Nq rvy=  
  C (137)consortium 财团   di_gWE  
  C (138)contingency plan 应急计划   vb}/@F,Q5  
  C (139)contingent liabilities 或有负债   RV]a%mVlM  
  C (140)continuous operation 连续生产   n2 na9dX)w  
  C (141)contra 抵消   3Wj,}  
  C (142)contract cost 合同成本   U2&HSE|2J  
  C (143)contract costing 合同成本计算   B007x{-L  
  C (144)contribution 贡献毛益   Dh8(HiXf:  
  C (145)contribution centre 贡献中心   -R@JIe_28f  
  C (146)contribution chart 贡献图   8dV=1O$ /  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a#R %8)  
  C (148)contribution to salesration 贡献毛益对销售比率   {_ 6t4h}  
  C (149)control 控制   LY1KQuY  
  C (150)control account 控制帐户   (1y='L2rj  
  C (151)control limits 控制限度   M 5rwoyn  
  C (152)controllability concept 可控制概念   v|y<_Ya  
  C (153)controllable cost 可控制成本   {fElto   
  C (154)conversion cost 加工成本   0Q*-g}wXfS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p[;8  
  C (156)corporate appraisal 公司评估   Rf8:+d[Jj|  
  C (157)corporate planning 公司计划   [,\i[[<  
  C (158)corporate social reporting 公司社会报告   ~GYpa t  
  C (159)corporation 股份公司   6 <r2*`  
  C (160)cost 成本   )ys=+Pz  
  C (161)cost account 成本帐户    qV?sg  
  C (162)cost accounting 成本会计   Z_jn27AC  
  C (163)cost accounting manual 成本手册   !Pe1o -O  
  C (164)cost accounts calendar 成本报表的日历时间   y $v@wb5  
  C (165)cost adjustment 成本调整   P[1m0!,B  
  C (166)cost allocation 成本分配   As p8qHS  
  C (167)cost apportionment 成本分摊   /9TL&_A-T  
  C (168)cost attribution 成本归属   IE@ z@+\(  
  C (169)cost audit 成本审计   FB.!`%{  
  C (170)cost behaviour 成本性态   -Cml0}.O   
  C (171)cost benefit analysis 成本效益分析   _H/67dcz,  
  C (172)cost center 成本中心   ][ rTQt m  
  C (173)cost driver 成本动因
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