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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 $#4J^(I*:  
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  1.audit   审计 ,2F4S5F~rC  
  2.attestation   鉴证 U D9&k^  
  3.credibility   可信赖程度 zu<8%  
  4.audit of financial statements 财务报表审计 |aiP7C  
  5.agreed-upon procedures 执行商定程序 #4(/#K 1j  
  6.high levels of assurance 高水平保证 20hF2V  
  7.compilation 编制 1'5I]D ec  
  8.reliability 可靠性 q% Eze  
  9.relevance 相关性 '1)BZ!  
  10.professional skepticism 职业谨慎 !B==cNq  
  11.objectivity 客观性 /K mzi9j+  
  12. professional competence 专业胜任能力 ^(ks ^<}  
  13.Senior/CPA-in-charge 项目经理 I*e8 5wef  
  14.audit engagement letter 业务约定书 T^-fn  
  15.recurring audit 连续审计 e^g3J/aU  
  16.the client 委托人 #C ?T  
  17.change CPA 更换注册会计 %K^l]tWa@  
  18.the existing CPA 现任注册会计师 w=I' CMRt  
  19.the successor CPA 后任注册会计师 :$&%Pxm  
  20.the preceding CPA前任注册会计师 R9SJ;TsE  
  21.issue the audit report 出具审计报告 @Taj++ua  
  22.expert 专家 DPvM|n`TW  
  23.the board of directors 董事会 NiU}A$U  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -Iz&/u*}f  
  25.assess material misstatement risks评估重大错报风险 G| pZ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 daT[2M  
  27.a general knowledge of —— 初步了解―――的情况 Hz$l)g}U  
  28.a more knowledge of—— 进一步了解的情况 = GirUW D  
  29.the prior year‘s working papers 以前年度工作底稿 sDnHd9v<?t  
  30.minutes of meeting 会议纪要  ^o+}3=  
  31.business risks 经营风险 #5GIO  
  32.appropriateness 适当性 ~je#gVoUR  
  33.accounting estimate 会计估计 ~U&,hFSPY  
  34.management representations 管理层声明 7<[p1C*B  
  35.going concern assumption 持续经营假设 !dB {E  
  36.audit plan 审计计划 P  F!S  
  37.significant audit areas 重点审计领域 0bxB@(NO  
  38.error 错误 Evkb`dU3n  
  39.fraud舞弊 jw$3cwddH  
  40.modified or additional procedures 修改或追加审计程序 !oeu  
  41.misappropriation of assets 侵占资产 =>Y b~r71  
  42.transactions without substance 虚假交易 &| %<=\  
  43.unusual pressures 异常压力 Hlq vXt\  
  44.the suspected noncompliance 涉嫌存在违法行为 mH> oF|  
  45.materialiy 重要性 #q1Qa_LXc  
  46.exceed the materiality level 超过重要性水平 v_f8zk  
  47.approach the materiality level 接近重要性水平 hoI?,[@F  
  48.an acceptably low level 可接受水平 )xiiTkJd5  
  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 2g1[ E_?  
  50.misstatements or omissions 错报或漏报 7QP%Pny%  
  51.aggregate 总计 }}XY V eI  
  52.subsequent events 期后事项 !%x8!;za  
  53.adjust the financial statements 调整财务报表 vz:P 2TkM  
  54.perform additional audit procedures 实施追加的审计程序 _ngyai1  
  55.audit risk 审计风险 z]ZhvH7-  
  56.detection risk 检查风险 kM5N#|!  
  57.inappropriate audit opinion 不适当的审计意见 Ddde, WJA  
  58.material misstatement 重大的错报 G?!b00H  
  59.tolerable misstatement 可容忍错报 5Jq~EB{"  
  60.the acceptable level of detection risk 可接受的检查风险 jq#_*&Eg]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ed,`1+  
  62.simall business 小规模企业 8;;!2>N  
  63.accounting system 会计系统 -}0S%|#m  
  64.test of control 控制测试 f>o hu^bd  
  65.walk-through test 穿行测试 Rk.YnA_J6  
  66.communication 沟通 Gwxx W   
  67.flow chart 流程图 |;_NCy8i3X  
  68.reperformance of internal control 重新执行 xc[@lr  
  69.audit evidence 审计证据 BL<.u  
  70.substantive procedures 实质性程序 \y^Od7F  
  71.assertions 认定 <m9hM?^q  
  72.esistence 存在 !Uz{dFJf;  
  73.occurrence 发生 A,i.1U"w8  
  74.completeness 完整性 &=H{ 36i@  
  75.rights and obligations 权利和义务 "l!WO`.zp=  
  76.valuation and allocation 计价和分摊 |t*(]U2O0  
  77.cutoff 截止 o9ZHa  
  78.accuracy 准确性 l CHaRR7  
  79.classification 分类 3TqC.S5+  
  80.inspection 检查 <l]P <N8^  
  81.supervision of counting 监盘 dt(~)*~R  
  82.observation 观察 bqp6cg\p  
  83.confirmation 函证 \$Y Kw0K  
  84.computation 计算 /^^t>L  
  85.analytical procedures 分析程序 %0C<_drW  
  86.vouch 核对 T%~w~stW  
  87.trace 追查 5ckL=q"+/  
  88.audit sampling 审计抽样 '^ bB+  
  89.error 误差 1ael{ b!  
  90.expected error 预期误差 cHOtMPyQ  
  91.population 总体 B*btt+6  
  92.sampling risk 抽样风险 0X@!i3eu  
  93.non- sampling risk 非抽样风险 Hs/ aU_  
  94.sampling unit 抽样单位 E^w2IIw  
  95.statistical sampling 统计抽样 |D+"+w/  
  96.tolerable error 可容忍误差 :)VO,b~r  
  97.the risk of under reliance 信赖不足风险 YXI_ '  
  98.the risk of over reliance 信赖过度风险 &5puGnTZ  
  99.the risk of incorrect rejection 误拒风险 a0I+|fR  
  100. the risk of incorrect acceptance 误受风险 )QYg[<e6  
  101.working trial balance 试算平衡表 >QO^h<.>  
  102.index and cross-referencing 索引和交叉索引 {Q],rv|;  
  103.cash receipt 现金收入 rx2?y3pv  
  104.cash disbursement 现金支出 }a?PB o`  
  105.bank statement 银行对账单 K ;\~otR^  
  106.bank reconciliation 银行存款余额调节表 k7JE{(Ok  
  107.balance sheet date 资产负债表日 YoyJnl.?u  
  108.net realizable value 可变现净值 ~!UC:&UKo  
  109.storeroom 仓库 {$D[l hj  
  110.sale invoice 销售发票 hkV;(Fr&z  
  111.price list 价目表 _5TSI'@.4  
  112.positive confirmation request 积极式询证函 >qj.!npQD  
  113.negative confirmation request 消极式询证函 xi['knUi2-  
  114.purchase requisition 请购单 F. 5'5%  
  115.receiving report 验收报告 0VsQ$4'V^  
  116.gross margin 毛利 )!6JSMS  
  117.manufacturing overhead 制造费用 n%'M?o]DF  
  118.material requisition 领料单 2gM=vaiH=  
  119.inventory-taking 存货盘点 HJ#3wk"W  
  120.bond certificate 债券 ldp x,   
  121.stock certificate 股票 .{+KKa $@G  
  122.audit report 审计报告 O~ a`T  
  123.entity 被审计单位 yg({g "  
  124.addressee of the audit report 审计报告的收件人 \7b-w81M-  
  125.unqualified opinion 无保留意见 sF9{(Us  
  126.qualified opinion 保留意见 9/A$ 3#wF  
  127.disclaimer of opinion 无法表示意见 5ncjv@Aa  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   =KQQS6  
  A (2)absorbed overhead 已吸收制造费用 +m?;,JGt  
  A (3)absorption costing 吸收成本计算 o95)-Wb  
  A (4)account 账户,报表   m(0sG(A~  
  A (5)accounting postulate 会计假设   $t*>A+J  
  A (6)accounting series release 会计公告文件   ?%RAX CK  
  A (7)accounting valuation 会计计价   OAigq6[,  
  A (8)account sale 承销清单 t][U`1>i  
  A (9)accountability concept 经营责任概念   5)712b(&  
  A (10)accountancy 会计职业   L1J \ C  
  A (11)accountant 会计师   j,<3[  
  A (12)accounting 会计   a=ye!CN^  
  A (13)agency cost 代理成本   BR&T,x/d  
  A (14)accounting bases 会计基础   (!b_o A8V  
  A (15)accounting manual 会计手册   ?:StFlie  
  A (16)accounting period 会计期间   LV4\zd6  
  A (17)accounting policies 会计方针   DI9hy/T(  
  A (18)accounting rate of return 会计报酬率   FHztF$Z  
  A (19)accounting reference date 会计参照日   y{  & k`H  
  A (20)accounting reference period 会计参照期间   .<xzf4C  
  A (21)accrual concept 应计概念   WP(+jL^-  
  A (22)accrual expenses 应计费用   #Z;6f{yWf  
  A (23)acid test ration 速动比率(酸性测试比率)   99QMMup  
  A (24)acquisition 购置   E lf ' 1  
  A (25)acquisition accounting 收购会计   Q1ox<-  
  A (26)activity based accounting 作业基础成本计算   > L5fc".  
  A (27)adjusting events 调整事项   -dRnozs6W  
  A (28)administrative expenses 行政管理费   0[A4k:  
  A (29)advice note 发货通知   1 zo0/<dk  
  A (30)amortization 摊销   X?6E0/r&9  
  A (31)analytical review 分析性检查   M't~/&D#  
  A (32)annual equivalent cost 年度等量成本法   01N]|F:  
  A (33)annual report and accounts 年度报告和报表   z-9@K<`H  
  A (34)appraisal cost 检验成本   z@70{*  
  A (35)appropriation account 盈余分配账户   8PN/*Sa  
  A (36)articles of association 公司章程细则   g(X-]/C{  
  A (37)assets 资产   ^Rel-=Z$B  
  A (38)assets cover 资产保障   ?(C(9vO  
  A (39)asset value per share 每股资产价值   ` u|8WK:  
  A (40)associated company 联营公司   ~Onj| w7  
  A (41)attainable standard 可达标准   R,Gr{"H  
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 A (42)attributable profit 可归属利润   }kNbqwVP  
  A (43)audit 审计   @M]uUL-ze  
  A (44)audit report 审计报告   /mdPYV  
  A (45)auditing standards 审计准则   A~2U9f+\  
  A (46)authorized share capital 额定股本   ^A&i$RRO  
  A (47)available hours 可用小时   {"^LUw8fd  
  A (48)avoidable costs 可避免成本 Z`FEB0$  
  B (49)back-to-back loan 易币贷款   E$u9Jbe  
  B (50)backflush accounting 倒退成本计算   [>P9_zID  
  B (51)bad debts 坏帐   ,H_b@$]n8  
  B (52)bad debts ratio 坏帐比率    qcNu9Ih  
  B (53)bank charges 银行手续费   L9lNAiOH  
  B (54)bank overdraft 银行透支   -K"" 4SC2  
  B (55)bank reconciliation 银行存款调节表   X2RM*y|  
  B (56)bank statement 银行对账单   ]q,5'[=~4h  
  B (57)bankruptcy 破产   5} v(Ks>  
  B (58)basis of apportionment 分摊基础   $ 8"we  
  B (59)batch 批量   2 }9of[  
  B (60)batch costing 分批成本计算   SxX2+|0g`g  
  B (61)beta factor B(市场)风险因素   ^)JUl!5j]C  
  B (62)bill 账单   <yoCW?#  
  B (63)bill of exchange 汇票   fbl8:c)I  
  B (64)bill of landing 提单   4qd =]i  
  B (65)bill of materials 用料预计单   T(GEFnt Y  
  B (66)bill payable 应付票据   )aV\=a |A  
  B (67)bill receivable 应收票据   xSf&*wLE  
  B (68)bin card 存货记录卡   )2nx5 "  
  B (69)bonus 红利   f 1Z  
  B (70)book-keeping 薄记   aEO``W  
  B (71)Boston classification 波士顿分类   ^R g=*L  
  B (72)breakeven chart 保本图   WxLmzSz{xD  
  B (73)breakeven point 保本点   >5O#_?  
  B (74)breaking-down time 复位时间   mJ'Q9x"  
  B (75)budget 预算   1WTDF  
  B (76)budget center 预算中心   m'!smS x8  
  B (77)budget cost allowance 预算成本折让   tny^sG/'  
  B (78)budget manual 预算手册   _mEW]9Sp  
  B (79)budget period 预算期间   `4xnM`:L"  
  B (80)budgetary control 预算控制   =\QKzQ'BC  
  B (81)budgeted capacity 预算生产能力   ,qj1"e  
  B (82)burden 制造费用   ~x(1g;!^  
  B (83)business center 经营中心   \*wQ%_N5  
  B (84)business entity 营业个体   Q; V *M  
  B (85)business unit 经营单位   4s:S_Dw  
 B (86)buy-out management 管理性购买产权    WR;)  
  B (87)by-product 副产品 Iu)76Y@=5=  
  C (88)called-up share capital 催缴股本   4lb(qKea  
  C (89)capacity 生产能力   nfldj33*  
  C (90)capacity ratios 生产能力比率   rfz\DvV d  
  C (91)capital 资本   T?DX|?2X  
  C (92)capital assets pricing model资本资产计价模式   rnkq.  
  C (93)capital commitment 承诺资本   ,/bSa/x`  
  C (94)capital employed 已运用的资本   ycD}7  
  C (95)capital expenditure 资本支出   'Nqa=_<WW  
  C (96)capital expenditureauthorization 资本支出核准   n[E# K`gg'  
  C (97)capital expenditure control 资本支出控制   +WH|nV~lQ  
  C (98)capital expenditure proposal资本支出申请   :xBG~D  
  C (99)capital funding planning 资本基金筹集计划   eZck$]P(6H  
  C (100)capital gain 资本收益   %k"qpu  
  C (101)capital investment appraisal资本投资评估   q^I/   
  C (102)capital maintenance 资本保全   t_+Xt$Q7C  
  C (103)capital resource planning 资本资源计划   ZaZm$.s n  
  C (104)capital surplus 资本盈余   4PcsU HR  
  C (105)capital turnover 资本周转率   2_i9 q>I  
  C (106)card 记录卡   ~{xm(p  
  C (107)cash 现金   iC.k8r+~  
  C (108)cash account 现金账户   /A4^l]H;+3  
  C (109)cash book 现金账薄   eM) I%  
  C (110)cash cow 金牛产品   zxo" +j4Ym  
  C (111)cash flow 现金流量   XMLJ X~  
  C (112)cash discounted 现金贴现   Ofm?`SE*|  
  C (113)cash flow budget 现金流量预算   -".q=$f  
  C (114)cash flow statement 现金流量表   ^W*T~V*8  
  C (115)cash ledger 现金分类账   O/N@ Gz[g%  
  C (116)cash limit 现金限额   A><q-`bw  
  C (117)CCA 现时成本会计   $GI jWlAh  
  C (118)center 中心   Nr(t5TP^  
  C (119)changeover time 变更时间   'LyEdlC]  
  C (120)chartered entity 特许经济个体   sx]kH$  
  C (121)cheque 支票   KT9!R  
  C (122)cheque register 支票登记薄   r2xXS&9!|  
  C (123)coin analysis 零钱分类   ElK7jWJ+  
  C (124)classification 分类   RP9jZRDbZ  
  C (125)clock card 工时卡   JHvawFBN<u  
  C (126)code 代码   +{5y,0R  
  C (127)commitment accounting 承诺确认会计   K8?]&.!  
  C (128)common cost 共同成本   Nj^:8]D)0  
  C (129)company limited byguarantee 有限担保责任公司   fK?/o]vq  
C (130)company limited shares 股份有限公司   ';>A=m9(4%  
  C (131)competitive position 竞争能力状况   ?r}'0dW  
  C (132)concept 概念   -yJ%G1R  
  C (133)conglomerate 跨行业企业   >2)`/B9f4  
  C (134)consistency concept 一致性概念   ih[!v"bv  
  C (135)consolidated accounts 合并报表   ~TvKMW6/#  
  C (136)consolidation accounting 合并会计   4]P5k6 nV  
  C (137)consortium 财团   ~ 7^#.  
  C (138)contingency plan 应急计划   vhz[H  
  C (139)contingent liabilities 或有负债   u;/5@ADW  
  C (140)continuous operation 连续生产   zcrM3`Zh  
  C (141)contra 抵消   Jjr&+Q^3Tu  
  C (142)contract cost 合同成本   yOdh?:Imv  
  C (143)contract costing 合同成本计算   QO;OeMQv%  
  C (144)contribution 贡献毛益   wa f)S=  
  C (145)contribution centre 贡献中心   Mcfqo0T-  
  C (146)contribution chart 贡献图   [zw0'-h.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   m.g2>r`NU  
  C (148)contribution to salesration 贡献毛益对销售比率   TilCP"(6D  
  C (149)control 控制   >bUxb-8  
  C (150)control account 控制帐户   :g~X"C1s  
  C (151)control limits 控制限度   .VG5 / 6zp  
  C (152)controllability concept 可控制概念   OciPd/6  
  C (153)controllable cost 可控制成本   v\}s(X(J  
  C (154)conversion cost 加工成本   a@ v}j&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^Q9;ro*;ck  
  C (156)corporate appraisal 公司评估   D9 \!97  
  C (157)corporate planning 公司计划   \nbGdka  
  C (158)corporate social reporting 公司社会报告   M8y:FDX  
  C (159)corporation 股份公司   ~\]lMsk+  
  C (160)cost 成本   QMQ\y8E  
  C (161)cost account 成本帐户   "IuHSjP  
  C (162)cost accounting 成本会计   =&,<Co1hF  
  C (163)cost accounting manual 成本手册   ;%`oS.69  
  C (164)cost accounts calendar 成本报表的日历时间   h( V:-D  
  C (165)cost adjustment 成本调整   U'oFW@Y;h  
  C (166)cost allocation 成本分配   /<e<-C*d&<  
  C (167)cost apportionment 成本分摊   5==hyIy  
  C (168)cost attribution 成本归属   {?YBJnG}x  
  C (169)cost audit 成本审计   C &~s<tcn  
  C (170)cost behaviour 成本性态   j#rj_uP  
  C (171)cost benefit analysis 成本效益分析   3 [r9v!l  
  C (172)cost center 成本中心    &peUC n  
  C (173)cost driver 成本动因
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