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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 Lb q_~   
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  1.audit   审计 Tt6{WDscZ  
  2.attestation   鉴证 o`U|`4,  
  3.credibility   可信赖程度 M]ap:  
  4.audit of financial statements 财务报表审计 iK x+6v  
  5.agreed-upon procedures 执行商定程序 ;6<zjV7}  
  6.high levels of assurance 高水平保证 +sn2Lw!^  
  7.compilation 编制 <3#<I)#  
  8.reliability 可靠性 Oc-u=K,B  
  9.relevance 相关性 iB{xvyR  
  10.professional skepticism 职业谨慎 i]M"Cu*  
  11.objectivity 客观性 tP]q4i  
  12. professional competence 专业胜任能力 |a(Q4 e/,  
  13.Senior/CPA-in-charge 项目经理 4[l^0  
  14.audit engagement letter 业务约定书 }1rvM4{/+f  
  15.recurring audit 连续审计 .;%q/hP  
  16.the client 委托人 Qk7J[4  
  17.change CPA 更换注册会计 Q eK{ MF  
  18.the existing CPA 现任注册会计师 }vsO^4Sjc  
  19.the successor CPA 后任注册会计师 j#o3  
  20.the preceding CPA前任注册会计师 .v7`$(T  
  21.issue the audit report 出具审计报告 8m7eaZ  
  22.expert 专家 ;vUxO<cKFq  
  23.the board of directors 董事会 z+6QZQk  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f=oeF]=I"  
  25.assess material misstatement risks评估重大错报风险 4Bo<4 4-,  
  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 z.59]\;U>  
  27.a general knowledge of —— 初步了解―――的情况 C*j9Iaj  
  28.a more knowledge of—— 进一步了解的情况 zn[QvY  
  29.the prior year‘s working papers 以前年度工作底稿 `G0*l|m>  
  30.minutes of meeting 会议纪要 CSH`pU  
  31.business risks 经营风险 ;r@!a!NLB  
  32.appropriateness 适当性 l qXc  
  33.accounting estimate 会计估计 W2n*bNI  
  34.management representations 管理层声明 ULTNhq R*n  
  35.going concern assumption 持续经营假设 e7's)C>/'  
  36.audit plan 审计计划 8vO;IK]9b^  
  37.significant audit areas 重点审计领域 :Fo4O'UC  
  38.error 错误 8qmknJC  
  39.fraud舞弊 z1}1*F"  
  40.modified or additional procedures 修改或追加审计程序 :B+Rg cqi  
  41.misappropriation of assets 侵占资产 l<n5gfJ  
  42.transactions without substance 虚假交易 \AHY[WKx  
  43.unusual pressures 异常压力 qhN[Dj(d  
  44.the suspected noncompliance 涉嫌存在违法行为 vh{9'vd3el  
  45.materialiy 重要性 a G@nErdW  
  46.exceed the materiality level 超过重要性水平 !(yT7#?hP  
  47.approach the materiality level 接近重要性水平 9 c6'  
  48.an acceptably low level 可接受水平 !3QRzkJX~  
  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 # hZQ >zcF  
  50.misstatements or omissions 错报或漏报 7 {nl.. `  
  51.aggregate 总计 E{I) ]h  
  52.subsequent events 期后事项 t,1in4sN  
  53.adjust the financial statements 调整财务报表 e|~C?Ow'J  
  54.perform additional audit procedures 实施追加的审计程序 fIH#  
  55.audit risk 审计风险 To">DOt  
  56.detection risk 检查风险 (>mi!:  
  57.inappropriate audit opinion 不适当的审计意见 44Q9* ."  
  58.material misstatement 重大的错报 3)xbnRk  
  59.tolerable misstatement 可容忍错报 +q l  
  60.the acceptable level of detection risk 可接受的检查风险 y]<#%F h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yqYhe-"  
  62.simall business 小规模企业 =9fEv,Jk  
  63.accounting system 会计系统 w)^\_uAlS  
  64.test of control 控制测试 ;Na^]32  
  65.walk-through test 穿行测试 d4% `e&K]'  
  66.communication 沟通 RP(a,D|  
  67.flow chart 流程图 U @) k3^  
  68.reperformance of internal control 重新执行 <_>.!9q  
  69.audit evidence 审计证据 q[Vi[b^ F  
  70.substantive procedures 实质性程序 }$<^wt  
  71.assertions 认定 .hc|t-7f  
  72.esistence 存在 Rnzqw,q  
  73.occurrence 发生 g;l'VA3v  
  74.completeness 完整性 { v,{x1  
  75.rights and obligations 权利和义务 )) p$vU3  
  76.valuation and allocation 计价和分摊 eQ$e*|}"m  
  77.cutoff 截止  C`3V=BB  
  78.accuracy 准确性 wZ$ tJQO  
  79.classification 分类 abL/Y23 "  
  80.inspection 检查 {s,^b|I2#U  
  81.supervision of counting 监盘 is9}ePC7Xu  
  82.observation 观察 GKiq0*/M  
  83.confirmation 函证 B>sCP"/uV  
  84.computation 计算 ix^gAot  
  85.analytical procedures 分析程序 :4%<Rp  
  86.vouch 核对 Q!YF!WoBX  
  87.trace 追查 9LH=3Qt  
  88.audit sampling 审计抽样 5dqQws-,?1  
  89.error 误差 Hw\([j*  
  90.expected error 预期误差 R!@|6=]iG  
  91.population 总体 h4tC. i~k  
  92.sampling risk 抽样风险 kkT3 wP  
  93.non- sampling risk 非抽样风险 ;CA ?eI  
  94.sampling unit 抽样单位 sTt9'P`  
  95.statistical sampling 统计抽样 |3 ;u"&(P  
  96.tolerable error 可容忍误差 h (qshbC}  
  97.the risk of under reliance 信赖不足风险 Cy<T Vk8  
  98.the risk of over reliance 信赖过度风险 ]{(l;k9=e  
  99.the risk of incorrect rejection 误拒风险 -xw 98  
  100. the risk of incorrect acceptance 误受风险 `'*F 1F  
  101.working trial balance 试算平衡表 qx Wgt(Os  
  102.index and cross-referencing 索引和交叉索引 :G^"e  
  103.cash receipt 现金收入 JOJh,8C) 6  
  104.cash disbursement 现金支出 "!xvpsy  
  105.bank statement 银行对账单 L^3~gM"!  
  106.bank reconciliation 银行存款余额调节表 tp#Z@5=  
  107.balance sheet date 资产负债表日 ,wEM Jh  
  108.net realizable value 可变现净值 ;0;3BH A  
  109.storeroom 仓库 `<S/?I8  
  110.sale invoice 销售发票 O|? Z~  
  111.price list 价目表 Lwp-2`%  
  112.positive confirmation request 积极式询证函 j\! ~9  
  113.negative confirmation request 消极式询证函 {-o7w0d_  
  114.purchase requisition 请购单 *4-r`k|@>/  
  115.receiving report 验收报告   YfTd  
  116.gross margin 毛利 ?6 8$3;  
  117.manufacturing overhead 制造费用 P)Z/JHB  
  118.material requisition 领料单 F#jCEq  
  119.inventory-taking 存货盘点 9cVn>Fb  
  120.bond certificate 债券 b;Hm\aK  
  121.stock certificate 股票 W"W@WG9X0  
  122.audit report 审计报告 GEhdk]<a7  
  123.entity 被审计单位 `x2fp6  
  124.addressee of the audit report 审计报告的收件人 #:]vUQ  
  125.unqualified opinion 无保留意见 uG2Xkj  
  126.qualified opinion 保留意见 }/_('q@s\  
  127.disclaimer of opinion 无法表示意见 d|>9rX+f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )WaX2uDA?  
  A (2)absorbed overhead 已吸收制造费用 F"-S~I7'L  
  A (3)absorption costing 吸收成本计算 Tf9&,!>V  
  A (4)account 账户,报表   WH{cJ7wCL  
  A (5)accounting postulate 会计假设   7YMxr3F  
  A (6)accounting series release 会计公告文件   R'vdk<  
  A (7)accounting valuation 会计计价   QV`X?m  
  A (8)account sale 承销清单 ;X+G6F'  
  A (9)accountability concept 经营责任概念   )3k)2XF  
  A (10)accountancy 会计职业   &W&7bZ$;  
  A (11)accountant 会计师   TvQWdX=  
  A (12)accounting 会计   Z|]l"W*w  
  A (13)agency cost 代理成本   F;cI0kP=>  
  A (14)accounting bases 会计基础   &z./4X  
  A (15)accounting manual 会计手册   xnl<<}4pJ  
  A (16)accounting period 会计期间    <'g0il  
  A (17)accounting policies 会计方针   1j oc<EI  
  A (18)accounting rate of return 会计报酬率   /IGrp.}  
  A (19)accounting reference date 会计参照日   p +u{W"I`  
  A (20)accounting reference period 会计参照期间   F@>w&A ~K  
  A (21)accrual concept 应计概念   OwNAN  
  A (22)accrual expenses 应计费用   9)G:::8u7  
  A (23)acid test ration 速动比率(酸性测试比率)   N%| ^;4}k  
  A (24)acquisition 购置   $=\oJ-(!@S  
  A (25)acquisition accounting 收购会计   ~0VwF  
  A (26)activity based accounting 作业基础成本计算   ]3gYuz|  
  A (27)adjusting events 调整事项   3&.TU5]`-  
  A (28)administrative expenses 行政管理费   n`FQgC  
  A (29)advice note 发货通知   uKLOh<oio  
  A (30)amortization 摊销   rnzsfr-|(2  
  A (31)analytical review 分析性检查   5pNvzw  
  A (32)annual equivalent cost 年度等量成本法   8.Pcr<  
  A (33)annual report and accounts 年度报告和报表   {q5hF5!`)  
  A (34)appraisal cost 检验成本   Y;a6:>D%cT  
  A (35)appropriation account 盈余分配账户   9b{g+lMZo  
  A (36)articles of association 公司章程细则   -L^0-g  
  A (37)assets 资产   d&GKfF  
  A (38)assets cover 资产保障   +^^S'mP8  
  A (39)asset value per share 每股资产价值   GQYtH#  
  A (40)associated company 联营公司   "Qiq/"h  
  A (41)attainable standard 可达标准   {GGO')p  
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 A (42)attributable profit 可归属利润   ?X8K$g  
  A (43)audit 审计   ~Mg8C9B?%3  
  A (44)audit report 审计报告   jzu l{'g  
  A (45)auditing standards 审计准则   Og&0Z)%  
  A (46)authorized share capital 额定股本   n:}MULy;  
  A (47)available hours 可用小时   @&a m!+z  
  A (48)avoidable costs 可避免成本 1s^$oi}  
  B (49)back-to-back loan 易币贷款   o m{n"cg  
  B (50)backflush accounting 倒退成本计算   BDB zc5Q(  
  B (51)bad debts 坏帐   ^c; skV&S  
  B (52)bad debts ratio 坏帐比率   2vk8+LA(6  
  B (53)bank charges 银行手续费   e!:?_z."  
  B (54)bank overdraft 银行透支   o'= [<  
  B (55)bank reconciliation 银行存款调节表   Y(Z(dV!Po  
  B (56)bank statement 银行对账单   ;6\Ski0=l  
  B (57)bankruptcy 破产   LyCV_6;D  
  B (58)basis of apportionment 分摊基础   `#IT24!  
  B (59)batch 批量   ?j^?@%f0  
  B (60)batch costing 分批成本计算   l*m]2"n]  
  B (61)beta factor B(市场)风险因素   IdC k  
  B (62)bill 账单   Poylq] F  
  B (63)bill of exchange 汇票   8WLh]MD`  
  B (64)bill of landing 提单   ];wohW%  
  B (65)bill of materials 用料预计单   Qh1Kl_a?Lv  
  B (66)bill payable 应付票据   RmCn&-i  
  B (67)bill receivable 应收票据   7W>}7  
  B (68)bin card 存货记录卡   A )s"h=R  
  B (69)bonus 红利   G `3vH,  
  B (70)book-keeping 薄记   =t>`< T|(  
  B (71)Boston classification 波士顿分类   .J7-4  
  B (72)breakeven chart 保本图   $F /p8AraK  
  B (73)breakeven point 保本点   +kdU%Sm  
  B (74)breaking-down time 复位时间   P[J qJi/H  
  B (75)budget 预算   H'0J1\ h  
  B (76)budget center 预算中心   01SFOPuR%(  
  B (77)budget cost allowance 预算成本折让   H$($l< G9C  
  B (78)budget manual 预算手册   bj * v'  
  B (79)budget period 预算期间   D$^7Xhk  
  B (80)budgetary control 预算控制   8xGkh?%  
  B (81)budgeted capacity 预算生产能力   H 29 _ /  
  B (82)burden 制造费用   Tl0+Bq  
  B (83)business center 经营中心   OM"T)4z  
  B (84)business entity 营业个体   }O-%kl  
  B (85)business unit 经营单位   []] LyWk  
 B (86)buy-out management 管理性购买产权   9M-]~.O  
  B (87)by-product 副产品 d T0 z^SG  
  C (88)called-up share capital 催缴股本   zqE8PbU0M;  
  C (89)capacity 生产能力   -%QEzu&  
  C (90)capacity ratios 生产能力比率   /[)P^L`  
  C (91)capital 资本   kY |=a  
  C (92)capital assets pricing model资本资产计价模式   j Wb\"0)  
  C (93)capital commitment 承诺资本   |H|eH~.yg&  
  C (94)capital employed 已运用的资本   B'#gs'fl  
  C (95)capital expenditure 资本支出   b ffml  
  C (96)capital expenditureauthorization 资本支出核准   ,r)d#8  
  C (97)capital expenditure control 资本支出控制   [4 (A458H  
  C (98)capital expenditure proposal资本支出申请   0aq-drl5\  
  C (99)capital funding planning 资本基金筹集计划   t+Tg@~K2[>  
  C (100)capital gain 资本收益   6T'43h. :  
  C (101)capital investment appraisal资本投资评估   Y&!McM!Jw  
  C (102)capital maintenance 资本保全   tGy%n[ \  
  C (103)capital resource planning 资本资源计划   u/{_0-+P  
  C (104)capital surplus 资本盈余   ]H@uuPT!  
  C (105)capital turnover 资本周转率   S g_?.XZc[  
  C (106)card 记录卡   +Y%I0.?&5  
  C (107)cash 现金   &^Q ~G>A  
  C (108)cash account 现金账户   XzRWY\x  
  C (109)cash book 现金账薄   j?` D\LZhf  
  C (110)cash cow 金牛产品   dIh(~KqB  
  C (111)cash flow 现金流量   N 7|W.(  
  C (112)cash discounted 现金贴现   74!JPOpQH  
  C (113)cash flow budget 现金流量预算    kc/H  
  C (114)cash flow statement 现金流量表   %L,,  
  C (115)cash ledger 现金分类账   tYxlM!  
  C (116)cash limit 现金限额   a*ixs'MJ  
  C (117)CCA 现时成本会计   U},W/g-  
  C (118)center 中心   Z-r0 D  
  C (119)changeover time 变更时间   hD~/6bx  
  C (120)chartered entity 特许经济个体   gQzF C&g  
  C (121)cheque 支票   zqE Z+|c=  
  C (122)cheque register 支票登记薄   JL*]9$o  
  C (123)coin analysis 零钱分类   ,}xC) >  
  C (124)classification 分类   `1}yB  
  C (125)clock card 工时卡   \$++ .%0  
  C (126)code 代码   \>CBam8d  
  C (127)commitment accounting 承诺确认会计   *h8XbBZH  
  C (128)common cost 共同成本   Kof-;T  
  C (129)company limited byguarantee 有限担保责任公司   ="*C&wB^  
C (130)company limited shares 股份有限公司   e @MCumc~+  
  C (131)competitive position 竞争能力状况   #B{F{,vlu,  
  C (132)concept 概念   NomK(%8m$  
  C (133)conglomerate 跨行业企业   S )1:*>@  
  C (134)consistency concept 一致性概念   Vf2! 0  
  C (135)consolidated accounts 合并报表   D}=i tu  
  C (136)consolidation accounting 合并会计   FP cvkXQD  
  C (137)consortium 财团   `>HthK  
  C (138)contingency plan 应急计划   "e?#c<p7  
  C (139)contingent liabilities 或有负债   6 v#sq  
  C (140)continuous operation 连续生产   %JU23c*  
  C (141)contra 抵消   %x)U 8  
  C (142)contract cost 合同成本   _J#Hq 'K  
  C (143)contract costing 合同成本计算   X>YOo~yS5  
  C (144)contribution 贡献毛益   "alO"x8t  
  C (145)contribution centre 贡献中心   H0:6zSsc=|  
  C (146)contribution chart 贡献图   W`rE\P  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   A.*nDl`H  
  C (148)contribution to salesration 贡献毛益对销售比率   IBHG1<3  
  C (149)control 控制   tz> X'L  
  C (150)control account 控制帐户   l`G:@}P>G  
  C (151)control limits 控制限度   Y2~{qY  
  C (152)controllability concept 可控制概念   -&^(T  
  C (153)controllable cost 可控制成本   x{w?X.Nt  
  C (154)conversion cost 加工成本   )bJ6{&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款      r3K:  
  C (156)corporate appraisal 公司评估   , 0ja_  
  C (157)corporate planning 公司计划   }|,\ ?7,  
  C (158)corporate social reporting 公司社会报告   n_ gB#L$  
  C (159)corporation 股份公司   x}24?mP  
  C (160)cost 成本   }Qu 7o  
  C (161)cost account 成本帐户   PhL5EYn  
  C (162)cost accounting 成本会计   DxG'/5jQ[  
  C (163)cost accounting manual 成本手册   aYX'&k `  
  C (164)cost accounts calendar 成本报表的日历时间   >I ; #BE3  
  C (165)cost adjustment 成本调整   9Ei#t FMc  
  C (166)cost allocation 成本分配   H`..)zL|  
  C (167)cost apportionment 成本分摊   6:X\vw  
  C (168)cost attribution 成本归属   T7X2$ '  
  C (169)cost audit 成本审计   =hb87g.  
  C (170)cost behaviour 成本性态   *)sz]g|d  
  C (171)cost benefit analysis 成本效益分析   %5w)}|fw  
  C (172)cost center 成本中心   )W#g@V)>  
  C (173)cost driver 成本动因
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