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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 ! D \u2h  
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  1.audit   审计 \-h%z%{R  
  2.attestation   鉴证 qs|{  
  3.credibility   可信赖程度 !EuqJjh  
  4.audit of financial statements 财务报表审计 Ld9YbL:  
  5.agreed-upon procedures 执行商定程序 A><q-`bw  
  6.high levels of assurance 高水平保证 p-S&Wq  
  7.compilation 编制 2C &G' @>  
  8.reliability 可靠性 :|5 \XV)>  
  9.relevance 相关性 `a+"[%  
  10.professional skepticism 职业谨慎 70MSP;^  
  11.objectivity 客观性 &hSABtr}  
  12. professional competence 专业胜任能力 5.TeH@(  
  13.Senior/CPA-in-charge 项目经理 BPwn!ii|  
  14.audit engagement letter 业务约定书 oZ!1^o3V  
  15.recurring audit 连续审计 N}/|B}  
  16.the client 委托人 d'okXCG  
  17.change CPA 更换注册会计 kgl7l?|O  
  18.the existing CPA 现任注册会计师 jI;iTKjB(  
  19.the successor CPA 后任注册会计师 :ot^bAyt|  
  20.the preceding CPA前任注册会计师 [ e6zCN^t  
  21.issue the audit report 出具审计报告 26D,(Y$*  
  22.expert 专家 DDwj[' R  
  23.the board of directors 董事会 AY B~{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 fK?/o]vq  
  25.assess material misstatement risks评估重大错报风险 vTk\6o q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N+3]C9 2o  
  27.a general knowledge of —— 初步了解―――的情况 6`JY:~V"  
  28.a more knowledge of—— 进一步了解的情况  <j<V{Wc  
  29.the prior year‘s working papers 以前年度工作底稿 bgNN0,+8  
  30.minutes of meeting 会议纪要 >2)`/B9f4  
  31.business risks 经营风险 iu$:_W_  
  32.appropriateness 适当性 \Aa{]t  
  33.accounting estimate 会计估计 ~TvKMW6/#  
  34.management representations 管理层声明 v"I#.{LiH=  
  35.going concern assumption 持续经营假设 Fs}vI~}  
  36.audit plan 审计计划 &$V&gAN  
  37.significant audit areas 重点审计领域 g)M"C x.  
  38.error 错误 `({ Bi!%i  
  39.fraud舞弊 Al0ls  
  40.modified or additional procedures 修改或追加审计程序 % %c1@2G<  
  41.misappropriation of assets 侵占资产 %0MvCm  
  42.transactions without substance 虚假交易 t~0!K;nn  
  43.unusual pressures 异常压力 yOdh?:Imv  
  44.the suspected noncompliance 涉嫌存在违法行为 "pa2,-&  
  45.materialiy 重要性 7/>#yR  
  46.exceed the materiality level 超过重要性水平 wa f)S=  
  47.approach the materiality level 接近重要性水平 Q&k1' nT5  
  48.an acceptably low level 可接受水平 ` v"p""_H  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [zw0'-h.  
  50.misstatements or omissions 错报或漏报 0hB9D {`,{  
  51.aggregate 总计 U{[ g"_+~  
  52.subsequent events 期后事项 d&x #9ka  
  53.adjust the financial statements 调整财务报表 , |lDR@  
  54.perform additional audit procedures 实施追加的审计程序 ~ _G W  
  55.audit risk 审计风险 {n'+P3\T:  
  56.detection risk 检查风险 9[@K4&  
  57.inappropriate audit opinion 不适当的审计意见 [~v1  
  58.material misstatement 重大的错报 5 >c,#*  
  59.tolerable misstatement 可容忍错报 v\}s(X(J  
  60.the acceptable level of detection risk 可接受的检查风险 62D UF  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _B6W:k|-7l  
  62.simall business 小规模企业 DN0`vl{*  
  63.accounting system 会计系统 (/;<K$u*h  
  64.test of control 控制测试 Y A:!ULzR*  
  65.walk-through test 穿行测试 gZW(z  
  66.communication 沟通 =g3o@WD/G  
  67.flow chart 流程图 :+? w>  
  68.reperformance of internal control 重新执行 P~ ^VLnw  
  69.audit evidence 审计证据 S9mcThcZ  
  70.substantive procedures 实质性程序 wOLA8UYW  
  71.assertions 认定 ygo4.  
  72.esistence 存在 *2^+QKDG  
  73.occurrence 发生 +aoenUm5  
  74.completeness 完整性 _@L{]6P%V  
  75.rights and obligations 权利和义务 ZT d)4f  
  76.valuation and allocation 计价和分摊 ]; Z[V  
  77.cutoff 截止 AbA_s I<;  
  78.accuracy 准确性 P ?A:0a  
  79.classification 分类 (Z |Nz*<  
  80.inspection 检查 `iZ){JfAH  
  81.supervision of counting 监盘 sogdM{tz\  
  82.observation 观察 Bid+,,  
  83.confirmation 函证 hYSzr-)  
  84.computation 计算 jnzOTS   
  85.analytical procedures 分析程序 \NF5)]:  
  86.vouch 核对 !l |fzS8g  
  87.trace 追查 !3;KC"o  
  88.audit sampling 审计抽样 ,>Yl(=&  
  89.error 误差 4m"6$  
  90.expected error 预期误差 /3KPK4!m  
  91.population 总体 #]5A|-O^  
  92.sampling risk 抽样风险 {Lg]chJq?  
  93.non- sampling risk 非抽样风险 CBKLct>  
  94.sampling unit 抽样单位 A3s-C+@X  
  95.statistical sampling 统计抽样 lK"m|Z  
  96.tolerable error 可容忍误差 08MY=PC~R  
  97.the risk of under reliance 信赖不足风险 l#|wF$J  
  98.the risk of over reliance 信赖过度风险 w^Atd|~gi  
  99.the risk of incorrect rejection 误拒风险 e$l*s/"0t  
  100. the risk of incorrect acceptance 误受风险 MG-#p8  
  101.working trial balance 试算平衡表 y}*J_7-  
  102.index and cross-referencing 索引和交叉索引 MJug no  
  103.cash receipt 现金收入 uFYcVvbT@  
  104.cash disbursement 现金支出 R|'ftFebB.  
  105.bank statement 银行对账单 ~kp,;!^vr  
  106.bank reconciliation 银行存款余额调节表 Rc2JgV  
  107.balance sheet date 资产负债表日 TMw6 EM  
  108.net realizable value 可变现净值 ep)O|_=  
  109.storeroom 仓库 o XFo  
  110.sale invoice 销售发票 E@/* eJ  
  111.price list 价目表 Msst:}QY  
  112.positive confirmation request 积极式询证函 Ux-i iH#s  
  113.negative confirmation request 消极式询证函 vJ9IDc|[  
  114.purchase requisition 请购单 wB+X@AA  
  115.receiving report 验收报告 1a79]-j  
  116.gross margin 毛利 yN{TcX  
  117.manufacturing overhead 制造费用 z]Ha E|j}S  
  118.material requisition 领料单 b<27XZ@  
  119.inventory-taking 存货盘点 0Z1';A3  
  120.bond certificate 债券 )s|o&aP>  
  121.stock certificate 股票 aL^ 58My&  
  122.audit report 审计报告 {v}BtZ  
  123.entity 被审计单位 IBYSI0  
  124.addressee of the audit report 审计报告的收件人 FjV)QP H  
  125.unqualified opinion 无保留意见 :x3"Cj  
  126.qualified opinion 保留意见 ,lDOo+eE%:  
  127.disclaimer of opinion 无法表示意见 jT*?Z:U  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ["WWaCcx  
  A (2)absorbed overhead 已吸收制造费用 k *K.ZS688  
  A (3)absorption costing 吸收成本计算 h|%a}])G)  
  A (4)account 账户,报表   -8Q}*Z  
  A (5)accounting postulate 会计假设   9?tG?b0  
  A (6)accounting series release 会计公告文件   9GtVcucN  
  A (7)accounting valuation 会计计价   jK\AVjn  
  A (8)account sale 承销清单 821;;]H  
  A (9)accountability concept 经营责任概念   fk2p}  
  A (10)accountancy 会计职业   j@.^3:  
  A (11)accountant 会计师   y`\rb<AZ*t  
  A (12)accounting 会计   LV@tt&|N  
  A (13)agency cost 代理成本   {F ',e~}s  
  A (14)accounting bases 会计基础   UIC~%?oIA  
  A (15)accounting manual 会计手册   vLIaTr gz  
  A (16)accounting period 会计期间   F% z$^ m-  
  A (17)accounting policies 会计方针   ;T :]?5W!  
  A (18)accounting rate of return 会计报酬率   g4^3H3Pd  
  A (19)accounting reference date 会计参照日   Pos (`ys;  
  A (20)accounting reference period 会计参照期间   9@>Q7AUCQ  
  A (21)accrual concept 应计概念   3c+ps;nh  
  A (22)accrual expenses 应计费用   gMsB1|  
  A (23)acid test ration 速动比率(酸性测试比率)   s"~3.J  
  A (24)acquisition 购置   LnPG+<  
  A (25)acquisition accounting 收购会计   ~EM(*k._  
  A (26)activity based accounting 作业基础成本计算   heScIe N^`  
  A (27)adjusting events 调整事项   a FL; E  
  A (28)administrative expenses 行政管理费   .'bhRQY  
  A (29)advice note 发货通知   7O,!67+^~  
  A (30)amortization 摊销   6z2%/P-'  
  A (31)analytical review 分析性检查   yJW/yt.l  
  A (32)annual equivalent cost 年度等量成本法   =Q#d0Q  
  A (33)annual report and accounts 年度报告和报表   dy]ZS<Hz8G  
  A (34)appraisal cost 检验成本   R$bDj >8  
  A (35)appropriation account 盈余分配账户   zy`T! $  
  A (36)articles of association 公司章程细则   5'/ff=  
  A (37)assets 资产   >%LY0(hY3  
  A (38)assets cover 资产保障   ^s\T<;  
  A (39)asset value per share 每股资产价值   -I[KIeF  
  A (40)associated company 联营公司   "R]wPF5u  
  A (41)attainable standard 可达标准   nh+Hwj#( x  
;KgDVq5  
 A (42)attributable profit 可归属利润   .Bojb~zt  
  A (43)audit 审计   X#tCIyK,nV  
  A (44)audit report 审计报告   %D3Asw/5a  
  A (45)auditing standards 审计准则   @H$Sv   
  A (46)authorized share capital 额定股本   p8j*m~4B  
  A (47)available hours 可用小时   nP_)PDTFp  
  A (48)avoidable costs 可避免成本 $f=6>Kn|^]  
  B (49)back-to-back loan 易币贷款   x/ix%!8J  
  B (50)backflush accounting 倒退成本计算   F+!9T  
  B (51)bad debts 坏帐   8^67,I-c  
  B (52)bad debts ratio 坏帐比率   w+$~ ds  
  B (53)bank charges 银行手续费   9.BgsV .  
  B (54)bank overdraft 银行透支   TE6]4E*  
  B (55)bank reconciliation 银行存款调节表   +F*h\4ry#  
  B (56)bank statement 银行对账单   u.Tknw-X  
  B (57)bankruptcy 破产   zUq(bD  
  B (58)basis of apportionment 分摊基础   -vv_6Z L[  
  B (59)batch 批量   gYBMi)`RT  
  B (60)batch costing 分批成本计算   ~ R eX$9  
  B (61)beta factor B(市场)风险因素   O l;DJV  
  B (62)bill 账单   :!JQ<kV  
  B (63)bill of exchange 汇票   tIS.,CEQF  
  B (64)bill of landing 提单   ={;7WB$  
  B (65)bill of materials 用料预计单   CSY-{  
  B (66)bill payable 应付票据   tX6_n%/L  
  B (67)bill receivable 应收票据   b [J0+l\!"  
  B (68)bin card 存货记录卡   2"c5<  
  B (69)bonus 红利   @w;$M]o1  
  B (70)book-keeping 薄记   FKUo^F?z  
  B (71)Boston classification 波士顿分类   r7FJqd  
  B (72)breakeven chart 保本图   wVs"+4l<  
  B (73)breakeven point 保本点   A4(k<<xjE  
  B (74)breaking-down time 复位时间   Mh MXn;VKj  
  B (75)budget 预算   \BX9Wn*)a  
  B (76)budget center 预算中心   }R/we `  
  B (77)budget cost allowance 预算成本折让   a#l ytp  
  B (78)budget manual 预算手册   E u<f  
  B (79)budget period 预算期间   MRg Ozg  
  B (80)budgetary control 预算控制   2.vmZaKP  
  B (81)budgeted capacity 预算生产能力   <s%Ft  
  B (82)burden 制造费用   GWLdz0`2_  
  B (83)business center 经营中心   sOb]o[=  
  B (84)business entity 营业个体   ]E)\>Jb  
  B (85)business unit 经营单位   j{D tjV8  
 B (86)buy-out management 管理性购买产权   w O Ou/Y  
  B (87)by-product 副产品 f8ZuG !U  
  C (88)called-up share capital 催缴股本   al9( 9)  
  C (89)capacity 生产能力   aKE`nA0\B  
  C (90)capacity ratios 生产能力比率   UD.Zn E{"  
  C (91)capital 资本   qHT73_R  
  C (92)capital assets pricing model资本资产计价模式   PpH ;p.-!d  
  C (93)capital commitment 承诺资本   ,.h@tN<C  
  C (94)capital employed 已运用的资本   5{#s<%b.  
  C (95)capital expenditure 资本支出   "$D'gS oYe  
  C (96)capital expenditureauthorization 资本支出核准   ||ugb6q[6B  
  C (97)capital expenditure control 资本支出控制   hA;Ai:8  
  C (98)capital expenditure proposal资本支出申请   ^qi+Y)dU|  
  C (99)capital funding planning 资本基金筹集计划   bI`JG:^b  
  C (100)capital gain 资本收益   \&~YFjB  
  C (101)capital investment appraisal资本投资评估   #c":y5:  
  C (102)capital maintenance 资本保全   6}VFob#h8  
  C (103)capital resource planning 资本资源计划   1Wiz0X/  
  C (104)capital surplus 资本盈余   \98N8p;,I  
  C (105)capital turnover 资本周转率   3SI0etVr  
  C (106)card 记录卡   v??$z#1F3  
  C (107)cash 现金   'IT]VRObP  
  C (108)cash account 现金账户   EJRkFn8XG'  
  C (109)cash book 现金账薄   BO7XN;  
  C (110)cash cow 金牛产品   R$66F>Jz^  
  C (111)cash flow 现金流量   wX_~H*m?  
  C (112)cash discounted 现金贴现   f/s"2r  
  C (113)cash flow budget 现金流量预算   k"C'8<T)'  
  C (114)cash flow statement 现金流量表   \Rb:t}  
  C (115)cash ledger 现金分类账   9_?e, Q  
  C (116)cash limit 现金限额   Go^TTL   
  C (117)CCA 现时成本会计   OhMJt&s9P=  
  C (118)center 中心   bwcr/J( Nb  
  C (119)changeover time 变更时间   TI\xCIH  
  C (120)chartered entity 特许经济个体   MT:VQ>f C  
  C (121)cheque 支票   jVZ<i}h0B  
  C (122)cheque register 支票登记薄   ly35n`  
  C (123)coin analysis 零钱分类   r ;MFVj{  
  C (124)classification 分类   t72rCq QC  
  C (125)clock card 工时卡   [~X&J#  
  C (126)code 代码   $4~Z]-38#A  
  C (127)commitment accounting 承诺确认会计   ^\kH^   
  C (128)common cost 共同成本   $d!Vxm  
  C (129)company limited byguarantee 有限担保责任公司   >\3\&[#"  
C (130)company limited shares 股份有限公司   t K/.9qP  
  C (131)competitive position 竞争能力状况   U]w"T{;@.)  
  C (132)concept 概念   k#u)+e.'  
  C (133)conglomerate 跨行业企业   Jp%5qBS^  
  C (134)consistency concept 一致性概念   z1 MT@G)S$  
  C (135)consolidated accounts 合并报表   + d3  
  C (136)consolidation accounting 合并会计   ,hT.Ok={36  
  C (137)consortium 财团   yTh%[k  
  C (138)contingency plan 应急计划   X,#~[%h$-=  
  C (139)contingent liabilities 或有负债   , ,ng]&%i  
  C (140)continuous operation 连续生产   A0U9,M  
  C (141)contra 抵消   kU=U u>  
  C (142)contract cost 合同成本   IGT9}24  
  C (143)contract costing 合同成本计算   jWV}U a  
  C (144)contribution 贡献毛益   -ucgET`  
  C (145)contribution centre 贡献中心   PB7-`uz  
  C (146)contribution chart 贡献图   &"I csxG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^]'_Qbi]}  
  C (148)contribution to salesration 贡献毛益对销售比率   R dwt4A+  
  C (149)control 控制   YYPJ (o\  
  C (150)control account 控制帐户   m{?f,Q=u@  
  C (151)control limits 控制限度   RPte[tq  
  C (152)controllability concept 可控制概念   KX 7 fgC  
  C (153)controllable cost 可控制成本   Z<^!N)  
  C (154)conversion cost 加工成本   vp.?$(L^@/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   J 7G-qF\  
  C (156)corporate appraisal 公司评估   |#M|"7;2z  
  C (157)corporate planning 公司计划   )wCNLi>4  
  C (158)corporate social reporting 公司社会报告   EwU)(UK  
  C (159)corporation 股份公司   _MLf58  
  C (160)cost 成本   A_9J ~3  
  C (161)cost account 成本帐户   CswKT 9  
  C (162)cost accounting 成本会计   t|i<}2  
  C (163)cost accounting manual 成本手册   0Ci/-3HV!  
  C (164)cost accounts calendar 成本报表的日历时间   >:> W=  
  C (165)cost adjustment 成本调整   GGr82)E  
  C (166)cost allocation 成本分配   e0(aRN{W  
  C (167)cost apportionment 成本分摊   qIQRl1Tw;V  
  C (168)cost attribution 成本归属   7pciB}$2  
  C (169)cost audit 成本审计   LX oJw$C  
  C (170)cost behaviour 成本性态   V+y"L>K  
  C (171)cost benefit analysis 成本效益分析   ~6@`;s`[Y  
  C (172)cost center 成本中心   `OWHf?t:  
  C (173)cost driver 成本动因
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