论坛风格切换切换到宽版
  • 2290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
3GaM>w}>W  
`; `34t_)  
注会《审计》英语常用词汇 wi&m(f(~  
`]fY9ZDKs  
R=E )j^<F  
  1.audit   审计 LDbo  
  2.attestation   鉴证 te:@F]A  
  3.credibility   可信赖程度 $H5Xa[  
  4.audit of financial statements 财务报表审计 5:YtBdP  
  5.agreed-upon procedures 执行商定程序 MRiETd"  
  6.high levels of assurance 高水平保证 (+9@j(  
  7.compilation 编制 {gJOc,U4b  
  8.reliability 可靠性 ov?>ALRg  
  9.relevance 相关性 6~}=? sX4  
  10.professional skepticism 职业谨慎 Ble <n6  
  11.objectivity 客观性 ^^v\ T  
  12. professional competence 专业胜任能力 af> i  
  13.Senior/CPA-in-charge 项目经理 `f b}cJUa  
  14.audit engagement letter 业务约定书 b7=]"|c$@  
  15.recurring audit 连续审计 ] Li(E:  
  16.the client 委托人 8 2_3|T  
  17.change CPA 更换注册会计 %]NbTTL  
  18.the existing CPA 现任注册会计师 O-G4^V8  
  19.the successor CPA 后任注册会计师 fa$ Fo(.  
  20.the preceding CPA前任注册会计师 FzW(An&x2  
  21.issue the audit report 出具审计报告 z<)?8tAgq  
  22.expert 专家 5<&<61[A  
  23.the board of directors 董事会 ; zs4>>^>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 03# r F@e  
  25.assess material misstatement risks评估重大错报风险 d]+g3oy `  
  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 FCOSgEU  
  27.a general knowledge of —— 初步了解―――的情况 Tl9_Wi  
  28.a more knowledge of—— 进一步了解的情况 QHA<7Wg  
  29.the prior year‘s working papers 以前年度工作底稿 * \f(E#wa  
  30.minutes of meeting 会议纪要 \ <V{6#Q=  
  31.business risks 经营风险 IspY%UMl  
  32.appropriateness 适当性 $S6AqUk$  
  33.accounting estimate 会计估计 ,u! c|4  
  34.management representations 管理层声明  M)Y`u  
  35.going concern assumption 持续经营假设 b PiJCX0d  
  36.audit plan 审计计划 hYF<Wn3L  
  37.significant audit areas 重点审计领域 qc@CV:  
  38.error 错误 N=-hXgX^  
  39.fraud舞弊 MB:E/  
  40.modified or additional procedures 修改或追加审计程序 , Lhgv1  
  41.misappropriation of assets 侵占资产 E5.)ro=$  
  42.transactions without substance 虚假交易 KeY)%{  
  43.unusual pressures 异常压力 +xB !T1p D  
  44.the suspected noncompliance 涉嫌存在违法行为 #j'O rD  
  45.materialiy 重要性 trg+" )a  
  46.exceed the materiality level 超过重要性水平 Wrt3p-N"D  
  47.approach the materiality level 接近重要性水平 ]"aC wr   
  48.an acceptably low level 可接受水平 F@&q4whaVD  
  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 {b} ?I4)  
  50.misstatements or omissions 错报或漏报 fXO"Mr1  
  51.aggregate 总计 X8F _Mb*  
  52.subsequent events 期后事项 Fj -mo>"  
  53.adjust the financial statements 调整财务报表 91`biVZfA  
  54.perform additional audit procedures 实施追加的审计程序 0l{').!_  
  55.audit risk 审计风险 j2g#t  
  56.detection risk 检查风险 ZA+$ZU^  
  57.inappropriate audit opinion 不适当的审计意见 %0. o(U  
  58.material misstatement 重大的错报 wvsTP32]  
  59.tolerable misstatement 可容忍错报 =]&R6P>  
  60.the acceptable level of detection risk 可接受的检查风险 N%n#mV;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 eRv3qK{`  
  62.simall business 小规模企业 $0NWX  
  63.accounting system 会计系统 lB.P   
  64.test of control 控制测试 ?}lgwKBHl;  
  65.walk-through test 穿行测试 <HI5xB_  
  66.communication 沟通 p%_r0  
  67.flow chart 流程图  E~jNUTq  
  68.reperformance of internal control 重新执行 " #_NA`$i  
  69.audit evidence 审计证据 74xI#`E  
  70.substantive procedures 实质性程序 hekAics6S  
  71.assertions 认定 _~fO8_vr  
  72.esistence 存在 f!eC|:D  
  73.occurrence 发生 pu,/GBG_  
  74.completeness 完整性 FK;\Nce&  
  75.rights and obligations 权利和义务 |s[m;Qm[ku  
  76.valuation and allocation 计价和分摊 u3w `(3{ <  
  77.cutoff 截止 }mk9-7  
  78.accuracy 准确性 'P39^rb  
  79.classification 分类 7 8Nli/U  
  80.inspection 检查 n!A')]y"  
  81.supervision of counting 监盘 `yNNpSdS1  
  82.observation 观察 m RxL%!  
  83.confirmation 函证 L*11hyyk  
  84.computation 计算 k-Le)8+b  
  85.analytical procedures 分析程序 45W:b/n\  
  86.vouch 核对 v93+<@Z  
  87.trace 追查 ;M>0,  
  88.audit sampling 审计抽样 $BwWhR  
  89.error 误差 z@{|Y;s  
  90.expected error 预期误差 Y6W3WPs(  
  91.population 总体 u ,*$n'l]  
  92.sampling risk 抽样风险 Gq$9he<  
  93.non- sampling risk 非抽样风险 ZZ)bTLu  
  94.sampling unit 抽样单位 6^s]2mMfk  
  95.statistical sampling 统计抽样 (S =::ODU  
  96.tolerable error 可容忍误差 *(& J^  
  97.the risk of under reliance 信赖不足风险 {y)s85:t  
  98.the risk of over reliance 信赖过度风险 W9ZT=#>)[  
  99.the risk of incorrect rejection 误拒风险 j+88J  
  100. the risk of incorrect acceptance 误受风险 (3&@c!E  
  101.working trial balance 试算平衡表 '[{M"S  
  102.index and cross-referencing 索引和交叉索引 6oL-Atf  
  103.cash receipt 现金收入 o>\jc  
  104.cash disbursement 现金支出 1Hy  
  105.bank statement 银行对账单 fI t:eKHr  
  106.bank reconciliation 银行存款余额调节表 ak;fCx&  
  107.balance sheet date 资产负债表日 6JSa:Q>,  
  108.net realizable value 可变现净值 69`9!heu  
  109.storeroom 仓库 (TDLT^  
  110.sale invoice 销售发票 AFc#2wn  
  111.price list 价目表 b^;19]/RW  
  112.positive confirmation request 积极式询证函  7=6p  
  113.negative confirmation request 消极式询证函 t&ztY] qh  
  114.purchase requisition 请购单 "/O0j/lm  
  115.receiving report 验收报告 iS hB ^  
  116.gross margin 毛利 V89!C?.[]1  
  117.manufacturing overhead 制造费用 {(7Dz*0  
  118.material requisition 领料单 eWhv X9 <  
  119.inventory-taking 存货盘点 J<H$B +;qR  
  120.bond certificate 债券 f>;5ZE4Zu  
  121.stock certificate 股票 Z=L' [6  
  122.audit report 审计报告 I`5F& 8J{  
  123.entity 被审计单位 r%&hiobMYs  
  124.addressee of the audit report 审计报告的收件人 u> %r(  
  125.unqualified opinion 无保留意见 +wY3E*hU  
  126.qualified opinion 保留意见 a+{YTR>0m  
  127.disclaimer of opinion 无法表示意见 ;KbnaUAS8  
  128.adverse opinion 否定意见
fFqK.^Tn  
k&n7 _[]n  
A (1)ABC 作业基础成本计算   tkR^dC  
  A (2)absorbed overhead 已吸收制造费用 Ra;e#)7 X  
  A (3)absorption costing 吸收成本计算 *J 7>6N:-  
  A (4)account 账户,报表   'i%Azzv  
  A (5)accounting postulate 会计假设   i6h:%n]Io  
  A (6)accounting series release 会计公告文件   !Z<GUbl t  
  A (7)accounting valuation 会计计价   #:"\6s  
  A (8)account sale 承销清单 ygd'Nh!@  
  A (9)accountability concept 经营责任概念   t8U)za  
  A (10)accountancy 会计职业   eOZA2  
  A (11)accountant 会计师   |/]bpG'z  
  A (12)accounting 会计   jQ4Pv`  
  A (13)agency cost 代理成本   6(ju!pE`  
  A (14)accounting bases 会计基础   hkRv0q.'  
  A (15)accounting manual 会计手册   kVe^g]F  
  A (16)accounting period 会计期间   (=)+as"u9*  
  A (17)accounting policies 会计方针   !:c7I@  
  A (18)accounting rate of return 会计报酬率   )qzJu*c Q  
  A (19)accounting reference date 会计参照日   b0rC\^x  
  A (20)accounting reference period 会计参照期间   BaR9X ?~O$  
  A (21)accrual concept 应计概念   $*G]6s  
  A (22)accrual expenses 应计费用   cJ&l86/l1  
  A (23)acid test ration 速动比率(酸性测试比率)   "3Ag+>tuRW  
  A (24)acquisition 购置   :c!7rh7O  
  A (25)acquisition accounting 收购会计   H-1@z$p  
  A (26)activity based accounting 作业基础成本计算   !#f4t]FM`B  
  A (27)adjusting events 调整事项   DJr 8<u  
  A (28)administrative expenses 行政管理费   9cQKXh:R.  
  A (29)advice note 发货通知   IE|x+RBD  
  A (30)amortization 摊销   ?N,a {#w  
  A (31)analytical review 分析性检查   RVXRF_I  
  A (32)annual equivalent cost 年度等量成本法   {SqY77  
  A (33)annual report and accounts 年度报告和报表   Jn' q'+  
  A (34)appraisal cost 检验成本   :* /<eT_  
  A (35)appropriation account 盈余分配账户   YZr^;jfP  
  A (36)articles of association 公司章程细则   e@L+z  
  A (37)assets 资产   nO\|43W  
  A (38)assets cover 资产保障   q. K >v'  
  A (39)asset value per share 每股资产价值   oT\B-lx  
  A (40)associated company 联营公司   8p-5.GU)<e  
  A (41)attainable standard 可达标准   {pd%I  
V BIPB  
 A (42)attributable profit 可归属利润   0 m";=:(w  
  A (43)audit 审计   P]yER9'  
  A (44)audit report 审计报告   l1gAm#  
  A (45)auditing standards 审计准则   O<L /m[]  
  A (46)authorized share capital 额定股本   `axNeqM  
  A (47)available hours 可用小时   N95"dNZE  
  A (48)avoidable costs 可避免成本 rZKv:x}{6  
  B (49)back-to-back loan 易币贷款   I@pnZ-5  
  B (50)backflush accounting 倒退成本计算   7M3q|7 ?  
  B (51)bad debts 坏帐   t{F6+dp  
  B (52)bad debts ratio 坏帐比率   j MW|B  
  B (53)bank charges 银行手续费   Y 0$m~}j  
  B (54)bank overdraft 银行透支   %nFZA)B[  
  B (55)bank reconciliation 银行存款调节表   X xB*lX  
  B (56)bank statement 银行对账单   ` *$^rQS  
  B (57)bankruptcy 破产   &{Uaa  
  B (58)basis of apportionment 分摊基础   Y 0&w;P  
  B (59)batch 批量   l"CHI*  
  B (60)batch costing 分批成本计算   0}Kl47}aD  
  B (61)beta factor B(市场)风险因素   MCz +l0  
  B (62)bill 账单   riFE.;  
  B (63)bill of exchange 汇票   yw#P<8{/[  
  B (64)bill of landing 提单   K 2LLuS!  
  B (65)bill of materials 用料预计单   R?Iv<(I  
  B (66)bill payable 应付票据   rH8?GR0<  
  B (67)bill receivable 应收票据   A5ktbj&gy<  
  B (68)bin card 存货记录卡   VF<{Qx*  
  B (69)bonus 红利   >Q[]i4*A  
  B (70)book-keeping 薄记   cvn,&G -`  
  B (71)Boston classification 波士顿分类   [MFV:Z  
  B (72)breakeven chart 保本图   q^"P_pV\  
  B (73)breakeven point 保本点   =1VY/sv  
  B (74)breaking-down time 复位时间   {D1=TTr^  
  B (75)budget 预算   }eEF/o  
  B (76)budget center 预算中心   :d)@|SR1  
  B (77)budget cost allowance 预算成本折让   ndF Kw  
  B (78)budget manual 预算手册   !%T@DT=l&  
  B (79)budget period 预算期间   ZZ[5Z =te?  
  B (80)budgetary control 预算控制   r} "T y  
  B (81)budgeted capacity 预算生产能力   5IVASqY p  
  B (82)burden 制造费用   b:Rl }"a  
  B (83)business center 经营中心   #/\FB'zC  
  B (84)business entity 营业个体   zh*NRN  
  B (85)business unit 经营单位   YHvmo@  
 B (86)buy-out management 管理性购买产权   3zs~ Y3M?i  
  B (87)by-product 副产品 mEyZ<U9  
  C (88)called-up share capital 催缴股本   |\~cjPX(  
  C (89)capacity 生产能力   KXicy_@DC`  
  C (90)capacity ratios 生产能力比率   w`F}3zm  
  C (91)capital 资本   ~Z.lvdA_5  
  C (92)capital assets pricing model资本资产计价模式   @@SG0YxZ  
  C (93)capital commitment 承诺资本   {P1W{|  
  C (94)capital employed 已运用的资本   AL H^tV?  
  C (95)capital expenditure 资本支出   /x0zZ+}V  
  C (96)capital expenditureauthorization 资本支出核准   1G{$ B^ f  
  C (97)capital expenditure control 资本支出控制   +es.V /  
  C (98)capital expenditure proposal资本支出申请   AD*+?%hj  
  C (99)capital funding planning 资本基金筹集计划   AHn^^'&x[  
  C (100)capital gain 资本收益   v,Ep2$  
  C (101)capital investment appraisal资本投资评估   mR8&9]g&  
  C (102)capital maintenance 资本保全   owmA]f  
  C (103)capital resource planning 资本资源计划   9.vHnMcq  
  C (104)capital surplus 资本盈余   5x=tOR/h  
  C (105)capital turnover 资本周转率   s7a\L=#p(  
  C (106)card 记录卡   9R'rFI  
  C (107)cash 现金   -PEpy3dMY  
  C (108)cash account 现金账户   <Ni]\-*  
  C (109)cash book 现金账薄   |M9x&(H;Hw  
  C (110)cash cow 金牛产品   PS(LD4mD  
  C (111)cash flow 现金流量   k\HRG@ /G  
  C (112)cash discounted 现金贴现   vERsrg;(  
  C (113)cash flow budget 现金流量预算   Fc 5g~T  
  C (114)cash flow statement 现金流量表   `(*5yXC  
  C (115)cash ledger 现金分类账   l}:9)nXA{  
  C (116)cash limit 现金限额   mgH4)!Z*56  
  C (117)CCA 现时成本会计    '=%vf  
  C (118)center 中心   ;}^Pfm8  
  C (119)changeover time 变更时间   el+euOV  
  C (120)chartered entity 特许经济个体   33"{"2==`  
  C (121)cheque 支票   NrS1y"#d9  
  C (122)cheque register 支票登记薄   15Yy&9D  
  C (123)coin analysis 零钱分类   0o`0Td  
  C (124)classification 分类   |W\CV0L2  
  C (125)clock card 工时卡   3&x_%R  
  C (126)code 代码   !C#q  
  C (127)commitment accounting 承诺确认会计   ZFz>" vt@  
  C (128)common cost 共同成本   < 8WS YZ  
  C (129)company limited byguarantee 有限担保责任公司   ?z Ms;  
C (130)company limited shares 股份有限公司   rpDH>Hzq  
  C (131)competitive position 竞争能力状况   mIl^  
  C (132)concept 概念   )M'#l<9B  
  C (133)conglomerate 跨行业企业   RFQa9Rxk  
  C (134)consistency concept 一致性概念   i aP+Vab  
  C (135)consolidated accounts 合并报表   #t3j u^ |?  
  C (136)consolidation accounting 合并会计   #l8CUg~Uj  
  C (137)consortium 财团   vV"TTzs!  
  C (138)contingency plan 应急计划   gy9!T(z  
  C (139)contingent liabilities 或有负债   o8Q(,P  
  C (140)continuous operation 连续生产   f[h=> O  
  C (141)contra 抵消   ) ,*&rd!  
  C (142)contract cost 合同成本   <J?i+b  
  C (143)contract costing 合同成本计算    LDwu?"P!  
  C (144)contribution 贡献毛益   1 *;?uC\  
  C (145)contribution centre 贡献中心   F}i rCi47c  
  C (146)contribution chart 贡献图   4.CLTy3W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =2->1<!x6<  
  C (148)contribution to salesration 贡献毛益对销售比率   B\Rq0N]' M  
  C (149)control 控制   T5W r;a  
  C (150)control account 控制帐户   /$I&D}uR`  
  C (151)control limits 控制限度   |wVoJO!O}  
  C (152)controllability concept 可控制概念   -D{~7&  
  C (153)controllable cost 可控制成本   p5G O@^i  
  C (154)conversion cost 加工成本   t-_N|iW' 5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M*aE)D '  
  C (156)corporate appraisal 公司评估   kwZ C 3p\\  
  C (157)corporate planning 公司计划   shnfH   
  C (158)corporate social reporting 公司社会报告   v_)cp9d]  
  C (159)corporation 股份公司   Oh<Z0M)  
  C (160)cost 成本   D zl#[|q  
  C (161)cost account 成本帐户   KJcdX9x  
  C (162)cost accounting 成本会计   }6m5MH$7q  
  C (163)cost accounting manual 成本手册   EUUj-.dEN  
  C (164)cost accounts calendar 成本报表的日历时间   q0DoR@  
  C (165)cost adjustment 成本调整   LNk 3=v2M  
  C (166)cost allocation 成本分配   fs>0{  
  C (167)cost apportionment 成本分摊   r`wL_>"{n  
  C (168)cost attribution 成本归属   U{eC^yjt"o  
  C (169)cost audit 成本审计   ?ix0 n,m  
  C (170)cost behaviour 成本性态   nV"[WngN  
  C (171)cost benefit analysis 成本效益分析   hMhD(X  
  C (172)cost center 成本中心   Kq6m5A]z  
  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