论坛风格切换切换到宽版
  • 2517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
2/ rt@{V(  
(5L-G{4  
注会《审计》英语常用词汇 Ta=s:trP  
08bJCH  
w4,Ag{t>  
  1.audit   审计 o +B:#@9?  
  2.attestation   鉴证 R\3VB NX.g  
  3.credibility   可信赖程度 * jq7X   
  4.audit of financial statements 财务报表审计 da!P 0x9p  
  5.agreed-upon procedures 执行商定程序 aW_oD[l  
  6.high levels of assurance 高水平保证 x3+oAb@o/  
  7.compilation 编制 g`^X#-!(  
  8.reliability 可靠性 & WOiik  
  9.relevance 相关性 am1[9g8L  
  10.professional skepticism 职业谨慎 {V19Zv"j  
  11.objectivity 客观性 iSLGwTdLn  
  12. professional competence 专业胜任能力 g^Yl TB  
  13.Senior/CPA-in-charge 项目经理 qFX~[h8i+  
  14.audit engagement letter 业务约定书 @&F@I3`{  
  15.recurring audit 连续审计 )::>q5c  
  16.the client 委托人 G6P)C##ibn  
  17.change CPA 更换注册会计 :'L2J  
  18.the existing CPA 现任注册会计师 F'}'(t+oAm  
  19.the successor CPA 后任注册会计师 Df =dt  
  20.the preceding CPA前任注册会计师 W<ZK,kv  
  21.issue the audit report 出具审计报告 .0 )Y   
  22.expert 专家 X r63?N  
  23.the board of directors 董事会 J@pb[OL,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 O4 3YY2  
  25.assess material misstatement risks评估重大错报风险 INs!Ame2  
  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 M,5j5<7  
  27.a general knowledge of —— 初步了解―――的情况 P sura$:  
  28.a more knowledge of—— 进一步了解的情况 p^kUs0$GS  
  29.the prior year‘s working papers 以前年度工作底稿 fc=Patg  
  30.minutes of meeting 会议纪要 1F'1>Bu~  
  31.business risks 经营风险 IzOYduJ.  
  32.appropriateness 适当性 wFh8?Z3u_  
  33.accounting estimate 会计估计 `N//A}9  
  34.management representations 管理层声明 TcTM]ixr  
  35.going concern assumption 持续经营假设 Y/<lWbj*A  
  36.audit plan 审计计划 EJ}!F?o  
  37.significant audit areas 重点审计领域 w.\w1:d  
  38.error 错误 JG[o"&Sd  
  39.fraud舞弊 BcjP+$k4_  
  40.modified or additional procedures 修改或追加审计程序 ?^mi3VM  
  41.misappropriation of assets 侵占资产 >>b3ZE|5  
  42.transactions without substance 虚假交易 54;J8XT7  
  43.unusual pressures 异常压力 G0 J4O!3  
  44.the suspected noncompliance 涉嫌存在违法行为 \6?A!w~6  
  45.materialiy 重要性 F;ZSzWq  
  46.exceed the materiality level 超过重要性水平 SnlyUP~P  
  47.approach the materiality level 接近重要性水平 6Tw#^;q-  
  48.an acceptably low level 可接受水平 ,21 np  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 nMfFH[I4  
  50.misstatements or omissions 错报或漏报 V-I(WzR9y  
  51.aggregate 总计 anw}w !@U  
  52.subsequent events 期后事项 W%2 80\h  
  53.adjust the financial statements 调整财务报表 1% F?B-k  
  54.perform additional audit procedures 实施追加的审计程序 aJL^AG  
  55.audit risk 审计风险 W!blAkM%i  
  56.detection risk 检查风险 9Etz:?)b  
  57.inappropriate audit opinion 不适当的审计意见 ne61}F"E  
  58.material misstatement 重大的错报 N..j{FE  
  59.tolerable misstatement 可容忍错报 Md6]R-l@  
  60.the acceptable level of detection risk 可接受的检查风险 E9|eu\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s5.AW8X=?*  
  62.simall business 小规模企业 .?p\n7  
  63.accounting system 会计系统 (`>voi<^  
  64.test of control 控制测试 Tu{&v'!j6  
  65.walk-through test 穿行测试 R3)57OyV  
  66.communication 沟通 E5el?=,i  
  67.flow chart 流程图 zl-2$}<a  
  68.reperformance of internal control 重新执行 K3uG2g(>2  
  69.audit evidence 审计证据 kg][qn|>J]  
  70.substantive procedures 实质性程序 N"/-0(9[  
  71.assertions 认定 &zQ2M#{82  
  72.esistence 存在 9][(Iu]h7  
  73.occurrence 发生 fP tm0.r  
  74.completeness 完整性 \ \BCcr\l  
  75.rights and obligations 权利和义务 ]q- g[e'  
  76.valuation and allocation 计价和分摊 *#% 9Rp2|  
  77.cutoff 截止 F-D]TRG/*]  
  78.accuracy 准确性 di) *-+  
  79.classification 分类 ^_5L"F]sP  
  80.inspection 检查  ;N B:e  
  81.supervision of counting 监盘 72sD0)?A  
  82.observation 观察 E3@QI?n^^  
  83.confirmation 函证 [S.ZJUns  
  84.computation 计算 9jN)I(^D6  
  85.analytical procedures 分析程序 ,\ 2a=Fp  
  86.vouch 核对 Q'+MFld   
  87.trace 追查 %N;!+ ;F_g  
  88.audit sampling 审计抽样 kyAXRwzI  
  89.error 误差 X1IeSMAe  
  90.expected error 预期误差 a9n^WOJ6  
  91.population 总体 VL[R(a6c <  
  92.sampling risk 抽样风险 6.5T/D*TT  
  93.non- sampling risk 非抽样风险 5Zmw} M  
  94.sampling unit 抽样单位 ze_{=Cv&Y  
  95.statistical sampling 统计抽样 e *(b  
  96.tolerable error 可容忍误差 {T"0DSV   
  97.the risk of under reliance 信赖不足风险 <APB11  
  98.the risk of over reliance 信赖过度风险 @ )kO=E d  
  99.the risk of incorrect rejection 误拒风险 ZYf2XI(_"  
  100. the risk of incorrect acceptance 误受风险 J};z85B  
  101.working trial balance 试算平衡表 | K?#$~  
  102.index and cross-referencing 索引和交叉索引 9ukg}_Hx  
  103.cash receipt 现金收入 &U+ _ -Ph  
  104.cash disbursement 现金支出 =fm]Dl9h*  
  105.bank statement 银行对账单 )uv=S;+  
  106.bank reconciliation 银行存款余额调节表 th6+2&B6  
  107.balance sheet date 资产负债表日 H k >79};  
  108.net realizable value 可变现净值 mzQ`N}]T:  
  109.storeroom 仓库 _#$ *y  
  110.sale invoice 销售发票 !-m&U4Ku6o  
  111.price list 价目表 T!wo2EzE  
  112.positive confirmation request 积极式询证函 Xh J,"=E+  
  113.negative confirmation request 消极式询证函 h25G/`  
  114.purchase requisition 请购单 "MIq.@8ra  
  115.receiving report 验收报告 }SIGPVM  
  116.gross margin 毛利 }M1sksk5  
  117.manufacturing overhead 制造费用 ,>t69 Ad  
  118.material requisition 领料单 X7,PEA  
  119.inventory-taking 存货盘点 R*|LI  
  120.bond certificate 债券 pV6d Id  
  121.stock certificate 股票 9]t[J_YM  
  122.audit report 审计报告 A2}Rl%+X]6  
  123.entity 被审计单位 r>jC_7  
  124.addressee of the audit report 审计报告的收件人 jjJ2>3avY  
  125.unqualified opinion 无保留意见 fN"( mW>!  
  126.qualified opinion 保留意见 /-6S{hl9Ne  
  127.disclaimer of opinion 无法表示意见 b':|uu*/  
  128.adverse opinion 否定意见
ZoKcJA  
@/r^%G  
A (1)ABC 作业基础成本计算   Ro2d,'   
  A (2)absorbed overhead 已吸收制造费用 AxxJk"v'y  
  A (3)absorption costing 吸收成本计算 b3wM;jv  
  A (4)account 账户,报表   !v]b(z`Y  
  A (5)accounting postulate 会计假设   gyS+9)gY  
  A (6)accounting series release 会计公告文件   IV lf=k  
  A (7)accounting valuation 会计计价   nm7;ieMfr  
  A (8)account sale 承销清单 ' qdPw%d  
  A (9)accountability concept 经营责任概念   @aQ1khEd  
  A (10)accountancy 会计职业   1FtM>&%4  
  A (11)accountant 会计师   n.hv!W0  
  A (12)accounting 会计   nC {K$  
  A (13)agency cost 代理成本   $+}+zZX5  
  A (14)accounting bases 会计基础   Mg#j3W}]  
  A (15)accounting manual 会计手册   < j$#9QQ1  
  A (16)accounting period 会计期间   *&Z7m^`FQ  
  A (17)accounting policies 会计方针   ;n\= R 5.  
  A (18)accounting rate of return 会计报酬率   gX{loG  
  A (19)accounting reference date 会计参照日   u*  
  A (20)accounting reference period 会计参照期间   1 nvTce  
  A (21)accrual concept 应计概念   .qk]$LJF7  
  A (22)accrual expenses 应计费用   EQqx+J&!  
  A (23)acid test ration 速动比率(酸性测试比率)   kt4d; 4n  
  A (24)acquisition 购置   _2btfY1U  
  A (25)acquisition accounting 收购会计   $,xnU.n  
  A (26)activity based accounting 作业基础成本计算   ]pEV} @7  
  A (27)adjusting events 调整事项   3D9 !M-  
  A (28)administrative expenses 行政管理费   '03 ->7V  
  A (29)advice note 发货通知   8G>>i)Sbg  
  A (30)amortization 摊销    p0.|<  
  A (31)analytical review 分析性检查   &rDM<pO #-  
  A (32)annual equivalent cost 年度等量成本法   Y^%T}yTtq  
  A (33)annual report and accounts 年度报告和报表   y/V%&.$o=  
  A (34)appraisal cost 检验成本   g+-;J+X8  
  A (35)appropriation account 盈余分配账户   7FN<iI&7\  
  A (36)articles of association 公司章程细则   5>J=YLq  
  A (37)assets 资产   0?WcoPU  
  A (38)assets cover 资产保障   [P |[vWO  
  A (39)asset value per share 每股资产价值   Lp5U"6y  
  A (40)associated company 联营公司   g<*BLF  
  A (41)attainable standard 可达标准   J8y0d1SG  
Iqs+r?  
 A (42)attributable profit 可归属利润   F_xbwa*=  
  A (43)audit 审计   " o& E2#  
  A (44)audit report 审计报告   Y-ux7F{=z  
  A (45)auditing standards 审计准则   N8KQz_]9I  
  A (46)authorized share capital 额定股本   QZ `tNq :/  
  A (47)available hours 可用小时   |}){}or  
  A (48)avoidable costs 可避免成本 JO14KY*%  
  B (49)back-to-back loan 易币贷款   m~Ld~I"  
  B (50)backflush accounting 倒退成本计算   QrApxiw  
  B (51)bad debts 坏帐   p2PY@d}}.  
  B (52)bad debts ratio 坏帐比率   k7tYa;C  
  B (53)bank charges 银行手续费   T ^A b!O  
  B (54)bank overdraft 银行透支   LtT\z<bAI  
  B (55)bank reconciliation 银行存款调节表   co _oMc  
  B (56)bank statement 银行对账单   *M7E#bQ5 B  
  B (57)bankruptcy 破产   ~f|Z%&l|  
  B (58)basis of apportionment 分摊基础   7j5f ;O^+  
  B (59)batch 批量   j QU"Ved  
  B (60)batch costing 分批成本计算   $ _8g8r}  
  B (61)beta factor B(市场)风险因素   {;2i.m1  
  B (62)bill 账单   %iJ%{{f`  
  B (63)bill of exchange 汇票   H7i$xWs  
  B (64)bill of landing 提单   Ba\6?K  
  B (65)bill of materials 用料预计单   &iN--~}!$  
  B (66)bill payable 应付票据   @1zQce>  
  B (67)bill receivable 应收票据   2?@j~I=s2h  
  B (68)bin card 存货记录卡   GFSt<k)  
  B (69)bonus 红利   qDWsvx]  
  B (70)book-keeping 薄记   KlK`;cr?  
  B (71)Boston classification 波士顿分类   _DRrz naw  
  B (72)breakeven chart 保本图   \Mv":Lm1  
  B (73)breakeven point 保本点   WS& kx~oQ  
  B (74)breaking-down time 复位时间   c41: !u^  
  B (75)budget 预算   /8@m<CW2Y  
  B (76)budget center 预算中心   _F p>F  
  B (77)budget cost allowance 预算成本折让   dQy>Nmfy  
  B (78)budget manual 预算手册   +@X5!S6  
  B (79)budget period 预算期间   ]IJRnVp%  
  B (80)budgetary control 预算控制   x0a.!  
  B (81)budgeted capacity 预算生产能力   v"+k~:t*  
  B (82)burden 制造费用   NV4g~+n  
  B (83)business center 经营中心   S)He$B$pp  
  B (84)business entity 营业个体   `h;k2Se5  
  B (85)business unit 经营单位   o6"*4P|  
 B (86)buy-out management 管理性购买产权   a )*6gf<5  
  B (87)by-product 副产品 @|bP+8oU  
  C (88)called-up share capital 催缴股本   \^*< y-jL  
  C (89)capacity 生产能力   j:5%ppIY  
  C (90)capacity ratios 生产能力比率   `n!viW|tB  
  C (91)capital 资本   [%HIbw J  
  C (92)capital assets pricing model资本资产计价模式   Fb2%!0i  
  C (93)capital commitment 承诺资本   X7UBopm&  
  C (94)capital employed 已运用的资本   g. %  
  C (95)capital expenditure 资本支出   4n 3Tp{Y}  
  C (96)capital expenditureauthorization 资本支出核准   mxrG )n6Y  
  C (97)capital expenditure control 资本支出控制   L{ gE'jCC  
  C (98)capital expenditure proposal资本支出申请   'f?.R&sCA  
  C (99)capital funding planning 资本基金筹集计划   %R_{1GrL'c  
  C (100)capital gain 资本收益   b hjZ7=  
  C (101)capital investment appraisal资本投资评估   1;u4X`8  
  C (102)capital maintenance 资本保全   Hv#q:R8  
  C (103)capital resource planning 资本资源计划   D)='8jV7  
  C (104)capital surplus 资本盈余    ]^"k8v/  
  C (105)capital turnover 资本周转率   uK*Nu^  
  C (106)card 记录卡   Ft%hh|$5y  
  C (107)cash 现金   =4C}{IL  
  C (108)cash account 现金账户   ,S[K{y<  
  C (109)cash book 现金账薄   uMXc0fs!$  
  C (110)cash cow 金牛产品   (J:dK=O@Z  
  C (111)cash flow 现金流量   f<[jwhCWV  
  C (112)cash discounted 现金贴现   jigs6#  
  C (113)cash flow budget 现金流量预算   OVoO6F ]  
  C (114)cash flow statement 现金流量表   HgJb4Fi  
  C (115)cash ledger 现金分类账   Y{Ap80'\6  
  C (116)cash limit 现金限额   |oKu=/[K  
  C (117)CCA 现时成本会计   V7CoZnz  
  C (118)center 中心   }4jC_ZAupt  
  C (119)changeover time 变更时间   ^Uw[x\%#gD  
  C (120)chartered entity 特许经济个体   y93k_iq$S  
  C (121)cheque 支票   o|S)C<w  
  C (122)cheque register 支票登记薄   aP~gaSx  
  C (123)coin analysis 零钱分类   #,f{Ok+  
  C (124)classification 分类   NlR"$  
  C (125)clock card 工时卡   ;M v~yb3v  
  C (126)code 代码   @ "d2.h  
  C (127)commitment accounting 承诺确认会计   W|Ldu;#  
  C (128)common cost 共同成本   f~& a-  
  C (129)company limited byguarantee 有限担保责任公司   ;cP8?U  
C (130)company limited shares 股份有限公司    o sdOw8  
  C (131)competitive position 竞争能力状况   ,j9 80/  
  C (132)concept 概念   8 q_0,>w%  
  C (133)conglomerate 跨行业企业   H9"=  p  
  C (134)consistency concept 一致性概念   Y'm=etE  
  C (135)consolidated accounts 合并报表   Rmh*TQu  
  C (136)consolidation accounting 合并会计   a4GWuozl  
  C (137)consortium 财团   '% 4P;HO  
  C (138)contingency plan 应急计划   w[fDk1H)  
  C (139)contingent liabilities 或有负债   y]qsyR18i  
  C (140)continuous operation 连续生产   P;foK)AM  
  C (141)contra 抵消   2YQ#-M  
  C (142)contract cost 合同成本   y,C!9l  
  C (143)contract costing 合同成本计算   9{J?HFw*;  
  C (144)contribution 贡献毛益   ySX/=T:<;  
  C (145)contribution centre 贡献中心   hYt7kq!"  
  C (146)contribution chart 贡献图   swr"k6;G  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3A0_C?E  
  C (148)contribution to salesration 贡献毛益对销售比率   2ChWe}f  
  C (149)control 控制   oj.lj!  
  C (150)control account 控制帐户   a+(j ?_FyI  
  C (151)control limits 控制限度   *re 44  
  C (152)controllability concept 可控制概念   XoL[ r67Z  
  C (153)controllable cost 可控制成本   p]f&mBO*  
  C (154)conversion cost 加工成本    v4<j   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   mxtgb$*  
  C (156)corporate appraisal 公司评估   O k(47nC  
  C (157)corporate planning 公司计划   9]~PC Z2j  
  C (158)corporate social reporting 公司社会报告   gA +:CgQ  
  C (159)corporation 股份公司   #tz8{o?ebN  
  C (160)cost 成本   qzdaN5  
  C (161)cost account 成本帐户   fGO*% )  
  C (162)cost accounting 成本会计   E`E'<"{Yd  
  C (163)cost accounting manual 成本手册   $[e%&h@JR  
  C (164)cost accounts calendar 成本报表的日历时间   kyAs'R @z  
  C (165)cost adjustment 成本调整   !LSs9_w  
  C (166)cost allocation 成本分配   ?[SVqj2-  
  C (167)cost apportionment 成本分摊   QT}iaeC1i  
  C (168)cost attribution 成本归属   wXCyj+XB*  
  C (169)cost audit 成本审计   mTd<2Hy  
  C (170)cost behaviour 成本性态   NhlJ3/J j  
  C (171)cost benefit analysis 成本效益分析   x-~-nn\O  
  C (172)cost center 成本中心   HTNA])G  
  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