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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 A]id*RtY  
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  1.audit   审计 2;VggPpT  
  2.attestation   鉴证 uW3`gwwlU  
  3.credibility   可信赖程度 4W &HUQ?^  
  4.audit of financial statements 财务报表审计 N{U``LV  
  5.agreed-upon procedures 执行商定程序 NpG5$?  
  6.high levels of assurance 高水平保证 `9}\kn-</8  
  7.compilation 编制 N:[22`NP  
  8.reliability 可靠性 ^Qt4}V=  
  9.relevance 相关性 n a,j  
  10.professional skepticism 职业谨慎 M^JRHpTn  
  11.objectivity 客观性 HS =qK  
  12. professional competence 专业胜任能力 q{gt2OWqX  
  13.Senior/CPA-in-charge 项目经理 F:"<4hiA"  
  14.audit engagement letter 业务约定书 [#S}L(  
  15.recurring audit 连续审计 q-P$ \":  
  16.the client 委托人 dq }60  
  17.change CPA 更换注册会计 yJkERiJV  
  18.the existing CPA 现任注册会计师 6Lk<VpAa  
  19.the successor CPA 后任注册会计师 gDU~hv  
  20.the preceding CPA前任注册会计师 &^KmfT5C  
  21.issue the audit report 出具审计报告 (\}>+qS[  
  22.expert 专家 _C$ JO   
  23.the board of directors 董事会 k\W%^Z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~$-Nl  
  25.assess material misstatement risks评估重大错报风险 @AYO )Y8  
  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 }>Gnp c  
  27.a general knowledge of —— 初步了解―――的情况 eY^;L_7}p  
  28.a more knowledge of—— 进一步了解的情况 $R4[TQY).!  
  29.the prior year‘s working papers 以前年度工作底稿 !$P +hX`  
  30.minutes of meeting 会议纪要 bU9B2'%E  
  31.business risks 经营风险 L5=Tj4`  
  32.appropriateness 适当性 m_{OCHS+  
  33.accounting estimate 会计估计 GP6-5Y"8  
  34.management representations 管理层声明 a<9cj@h  
  35.going concern assumption 持续经营假设 a "uO0LOb  
  36.audit plan 审计计划 <8nl}^d5  
  37.significant audit areas 重点审计领域 VDq4n;p1  
  38.error 错误 I%.KFPV  
  39.fraud舞弊 t>p!qKrE'J  
  40.modified or additional procedures 修改或追加审计程序 H)tnxD0)  
  41.misappropriation of assets 侵占资产 Z".mEF-b  
  42.transactions without substance 虚假交易 %upnXRzw  
  43.unusual pressures 异常压力 Q|/uL`_ni  
  44.the suspected noncompliance 涉嫌存在违法行为 9N5ptdP.d  
  45.materialiy 重要性  yG -1g0  
  46.exceed the materiality level 超过重要性水平 x-O9|%aRJ  
  47.approach the materiality level 接近重要性水平 +Gv{Apd"  
  48.an acceptably low level 可接受水平 ckFnQhW  
  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 h$7rEs  
  50.misstatements or omissions 错报或漏报 `vs= CYs  
  51.aggregate 总计 7DaMuh~<  
  52.subsequent events 期后事项 e]R`B}vO  
  53.adjust the financial statements 调整财务报表 !pY=\vK;  
  54.perform additional audit procedures 实施追加的审计程序 ma@3BiM  
  55.audit risk 审计风险 LnZzY0  
  56.detection risk 检查风险 PF5;2  
  57.inappropriate audit opinion 不适当的审计意见 kNqSBzg  
  58.material misstatement 重大的错报 C;7?TZ&xw  
  59.tolerable misstatement 可容忍错报 o;bK 7D  
  60.the acceptable level of detection risk 可接受的检查风险 3";Rw9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [C 1o9c!  
  62.simall business 小规模企业 VbR /k,Co  
  63.accounting system 会计系统 :l<)p;\  
  64.test of control 控制测试 NMq#D$T  
  65.walk-through test 穿行测试 pGEYke NU  
  66.communication 沟通  Khd"  
  67.flow chart 流程图 -=_bXco}  
  68.reperformance of internal control 重新执行 gx+bKGB`  
  69.audit evidence 审计证据 H{Tt>k  
  70.substantive procedures 实质性程序 %Ci`O hT  
  71.assertions 认定 \z>Re$:  
  72.esistence 存在 b=[gK|fu  
  73.occurrence 发生 ,'[&" Eg  
  74.completeness 完整性 ?Ne@OMc  
  75.rights and obligations 权利和义务 :C6  
  76.valuation and allocation 计价和分摊 5c50F{  
  77.cutoff 截止 LB*qL  
  78.accuracy 准确性 g=w,*68vuy  
  79.classification 分类 *=UxX ] 0y  
  80.inspection 检查 P 2J{ Ml#  
  81.supervision of counting 监盘 $50rj  
  82.observation 观察 ]iu}5]?)  
  83.confirmation 函证 0uX"KL]Elf  
  84.computation 计算 D5]4(]k&  
  85.analytical procedures 分析程序 aRFLh  
  86.vouch 核对 -<rQOPH%  
  87.trace 追查 4u} "ng   
  88.audit sampling 审计抽样 hT:+x3  
  89.error 误差 ShXk\"  
  90.expected error 预期误差 {z)&=v@  
  91.population 总体 o+(>/Ou  
  92.sampling risk 抽样风险 jtqH3xfy  
  93.non- sampling risk 非抽样风险 OU)~ 02|\  
  94.sampling unit 抽样单位 56  6vjE  
  95.statistical sampling 统计抽样 *Z0Y:"  
  96.tolerable error 可容忍误差 1,cd[^`.  
  97.the risk of under reliance 信赖不足风险 +B^(,qKMN  
  98.the risk of over reliance 信赖过度风险 4dy2m!  
  99.the risk of incorrect rejection 误拒风险 K:PzR,nn  
  100. the risk of incorrect acceptance 误受风险 aq-`Bar  
  101.working trial balance 试算平衡表 ~F5JN^5Y  
  102.index and cross-referencing 索引和交叉索引 d D6I @N)X  
  103.cash receipt 现金收入 yn&AMq ]o  
  104.cash disbursement 现金支出 z@!zQ Vp  
  105.bank statement 银行对账单 }1]E=!?)&  
  106.bank reconciliation 银行存款余额调节表 sj;8[Xy's  
  107.balance sheet date 资产负债表日 a[TR_ uR  
  108.net realizable value 可变现净值 $@m)8T  
  109.storeroom 仓库 2+KOUd&jS  
  110.sale invoice 销售发票 :1%z;  
  111.price list 价目表 qk}(E#.>F\  
  112.positive confirmation request 积极式询证函 ^qNh)?V?]I  
  113.negative confirmation request 消极式询证函 u{%gB&nC  
  114.purchase requisition 请购单 BR8W8nRb  
  115.receiving report 验收报告 gH87e  
  116.gross margin 毛利 -QH[gi{%`  
  117.manufacturing overhead 制造费用 !3~VoNh,  
  118.material requisition 领料单 f1R&Q  
  119.inventory-taking 存货盘点 uP,{yna(  
  120.bond certificate 债券 ]8,:E ]`O  
  121.stock certificate 股票 L #'N  
  122.audit report 审计报告 /Mq]WXq[V  
  123.entity 被审计单位 Q _}i8p '  
  124.addressee of the audit report 审计报告的收件人 =GO/r; 4  
  125.unqualified opinion 无保留意见 )h(Dt(2Wm  
  126.qualified opinion 保留意见 ]W,K}~!   
  127.disclaimer of opinion 无法表示意见 %9.] bd|%F  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   xw60l&s.\L  
  A (2)absorbed overhead 已吸收制造费用 oZvQ/|:p!  
  A (3)absorption costing 吸收成本计算 T';<;6J**  
  A (4)account 账户,报表   SB5DL_q  
  A (5)accounting postulate 会计假设   tPO\e]  
  A (6)accounting series release 会计公告文件   ibDMhW$n  
  A (7)accounting valuation 会计计价   5j(3pV`_  
  A (8)account sale 承销清单 QusEWq)}<  
  A (9)accountability concept 经营责任概念   1VW;[ ocQ  
  A (10)accountancy 会计职业   W#cr9"'Ta  
  A (11)accountant 会计师   7mulNq  
  A (12)accounting 会计   by*>w/@9)k  
  A (13)agency cost 代理成本   7?6?`no~JJ  
  A (14)accounting bases 会计基础   D;bQ"P-m47  
  A (15)accounting manual 会计手册   r4Ygy/%  
  A (16)accounting period 会计期间   mT N6-V  
  A (17)accounting policies 会计方针   m35Blg34  
  A (18)accounting rate of return 会计报酬率   )"7hyW5  
  A (19)accounting reference date 会计参照日   OCy\aCp  
  A (20)accounting reference period 会计参照期间   f.Y9gkt3d  
  A (21)accrual concept 应计概念   } g  WSV  
  A (22)accrual expenses 应计费用   ?DVO\ Cp  
  A (23)acid test ration 速动比率(酸性测试比率)   %N )o* H&  
  A (24)acquisition 购置   s PNX)  
  A (25)acquisition accounting 收购会计   %gd=d0vm  
  A (26)activity based accounting 作业基础成本计算   I\R5Cb<p  
  A (27)adjusting events 调整事项   1jZ:@M :  
  A (28)administrative expenses 行政管理费   66\0JsT?3  
  A (29)advice note 发货通知   f~Dl;f~H_;  
  A (30)amortization 摊销   9kPwUAw  
  A (31)analytical review 分析性检查   Z<a6U 3  
  A (32)annual equivalent cost 年度等量成本法   o{*8l#x8  
  A (33)annual report and accounts 年度报告和报表   S=O/W(ZB  
  A (34)appraisal cost 检验成本   &]~z-0`$!  
  A (35)appropriation account 盈余分配账户   y:!MWZ  
  A (36)articles of association 公司章程细则   IY|;}mIF  
  A (37)assets 资产   &J|3uY,'j  
  A (38)assets cover 资产保障   ?{#P.2  
  A (39)asset value per share 每股资产价值   sg 12C  
  A (40)associated company 联营公司   a/+ts bw  
  A (41)attainable standard 可达标准   L1u  
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 A (42)attributable profit 可归属利润   +3e(psdg  
  A (43)audit 审计   52B ye   
  A (44)audit report 审计报告   8WWRKP1V  
  A (45)auditing standards 审计准则   z602(mxGg  
  A (46)authorized share capital 额定股本   K5(?6hr;  
  A (47)available hours 可用小时   *IzcW6 [9  
  A (48)avoidable costs 可避免成本 G8`q-B}q  
  B (49)back-to-back loan 易币贷款   =Mq=\T  
  B (50)backflush accounting 倒退成本计算   GCrh4rxgg  
  B (51)bad debts 坏帐   /_rAy  
  B (52)bad debts ratio 坏帐比率   '#<?QE!d2  
  B (53)bank charges 银行手续费   HZ=Dd4!  
  B (54)bank overdraft 银行透支   M;W{A)0i1  
  B (55)bank reconciliation 银行存款调节表   aKaqi}IT  
  B (56)bank statement 银行对账单   !lE (!d3M  
  B (57)bankruptcy 破产   pTZPOv#?Q  
  B (58)basis of apportionment 分摊基础    ,[ +  
  B (59)batch 批量   VL"ZC:n)-  
  B (60)batch costing 分批成本计算   tklU zv  
  B (61)beta factor B(市场)风险因素   ?/"@WP9  
  B (62)bill 账单   9;Ezm<VQ  
  B (63)bill of exchange 汇票   GFvZdP`s4  
  B (64)bill of landing 提单   `Oys&]vb  
  B (65)bill of materials 用料预计单   }M f}gCEW  
  B (66)bill payable 应付票据   q /|<>s  
  B (67)bill receivable 应收票据   n6WSTh  
  B (68)bin card 存货记录卡   AW6]S*rh  
  B (69)bonus 红利   ^BjwPh4Z#  
  B (70)book-keeping 薄记   2uw%0r3Vi6  
  B (71)Boston classification 波士顿分类   @{.rDz  
  B (72)breakeven chart 保本图   O:q}<ljp  
  B (73)breakeven point 保本点   [7]p\' j  
  B (74)breaking-down time 复位时间   Kv+E"2d  
  B (75)budget 预算   u7@|fND 7  
  B (76)budget center 预算中心   {a_= 4a  
  B (77)budget cost allowance 预算成本折让   iAf, :g  
  B (78)budget manual 预算手册   133lIX+(k  
  B (79)budget period 预算期间   (|ga#% iI  
  B (80)budgetary control 预算控制   a#!Vi93  
  B (81)budgeted capacity 预算生产能力   6fPuTQ}fY>  
  B (82)burden 制造费用   iUA2/ A  
  B (83)business center 经营中心   X=(8t 2  
  B (84)business entity 营业个体   F$ Us! NN  
  B (85)business unit 经营单位   c@ En4[a'  
 B (86)buy-out management 管理性购买产权   .)})8csl.d  
  B (87)by-product 副产品 {^9,Dy_D  
  C (88)called-up share capital 催缴股本   KBzEEvx/$  
  C (89)capacity 生产能力   fJOU1%  
  C (90)capacity ratios 生产能力比率   9{i6g+  
  C (91)capital 资本   dz5bW>  
  C (92)capital assets pricing model资本资产计价模式   :<ujk  
  C (93)capital commitment 承诺资本   7H[ #  
  C (94)capital employed 已运用的资本   P>L-,R(7e  
  C (95)capital expenditure 资本支出   }<FBcc(n  
  C (96)capital expenditureauthorization 资本支出核准   3-32q)8  
  C (97)capital expenditure control 资本支出控制   bm%2K@ /U  
  C (98)capital expenditure proposal资本支出申请   VjYfnvE  
  C (99)capital funding planning 资本基金筹集计划   t K{`?NS  
  C (100)capital gain 资本收益   zDa*n:S  
  C (101)capital investment appraisal资本投资评估   'n4zFj+S  
  C (102)capital maintenance 资本保全   UN| "D]>/  
  C (103)capital resource planning 资本资源计划   ~,R_  
  C (104)capital surplus 资本盈余   z^~uq:  
  C (105)capital turnover 资本周转率   @[zPN[z .  
  C (106)card 记录卡   BAm H2"  
  C (107)cash 现金   $q.8ve0&^  
  C (108)cash account 现金账户   j/9F iuK  
  C (109)cash book 现金账薄   S?hM  
  C (110)cash cow 金牛产品   }'kk}2ej`  
  C (111)cash flow 现金流量   Z i7(lG  
  C (112)cash discounted 现金贴现   .eZ4?|at.F  
  C (113)cash flow budget 现金流量预算   Yl8tj q}iC  
  C (114)cash flow statement 现金流量表   wi*Ke2YKP  
  C (115)cash ledger 现金分类账   I$qL=  
  C (116)cash limit 现金限额   u9mMkzgSkP  
  C (117)CCA 现时成本会计   sdS<-! %u4  
  C (118)center 中心   ),bdj+wr78  
  C (119)changeover time 变更时间   yuFuYo&[?v  
  C (120)chartered entity 特许经济个体   M%&`&{  
  C (121)cheque 支票   X~GZI*P  
  C (122)cheque register 支票登记薄   yKZ~ ^  
  C (123)coin analysis 零钱分类   O|7q,bEm^  
  C (124)classification 分类   H W.S~eLw*  
  C (125)clock card 工时卡   zd#qBj] g  
  C (126)code 代码   v.r$]O  
  C (127)commitment accounting 承诺确认会计   ?{_dW=AQ1  
  C (128)common cost 共同成本   \jq1F9,  
  C (129)company limited byguarantee 有限担保责任公司   aeSy, :  
C (130)company limited shares 股份有限公司   ]o,)#/' $  
  C (131)competitive position 竞争能力状况   =*Wl;PI'  
  C (132)concept 概念   @!%<JZEz3  
  C (133)conglomerate 跨行业企业   (O&~* 7D*  
  C (134)consistency concept 一致性概念   e;rs!I !Yw  
  C (135)consolidated accounts 合并报表   &??(EA3  
  C (136)consolidation accounting 合并会计   Dvd.Q/f  
  C (137)consortium 财团   8qS)j1.!  
  C (138)contingency plan 应急计划   #J2856bzS  
  C (139)contingent liabilities 或有负债   YqNhD6  
  C (140)continuous operation 连续生产   n )`*{uv$  
  C (141)contra 抵消   WHE*NWz>q  
  C (142)contract cost 合同成本   F;q I^{m2  
  C (143)contract costing 合同成本计算   1+ #Vj#  
  C (144)contribution 贡献毛益   4 I y\   
  C (145)contribution centre 贡献中心   kf"cd 1  
  C (146)contribution chart 贡献图   >@ H:+0h-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9Eg'=YJ  
  C (148)contribution to salesration 贡献毛益对销售比率   f_raICO{R  
  C (149)control 控制   +#&2*nY  
  C (150)control account 控制帐户   ;=h^"et  
  C (151)control limits 控制限度   ;C{ 2*0"H|  
  C (152)controllability concept 可控制概念   )- 2^Jvc  
  C (153)controllable cost 可控制成本   zac>tXU;  
  C (154)conversion cost 加工成本   <PV @JJ"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )%,bog(x  
  C (156)corporate appraisal 公司评估   !EpP-bq'*  
  C (157)corporate planning 公司计划   |":^3  
  C (158)corporate social reporting 公司社会报告   -pqShDar|  
  C (159)corporation 股份公司   m"U\;Mw?  
  C (160)cost 成本   l[\[)X3$  
  C (161)cost account 成本帐户   .6vQWt7@  
  C (162)cost accounting 成本会计   {_(;&\5  
  C (163)cost accounting manual 成本手册   a |z{B b  
  C (164)cost accounts calendar 成本报表的日历时间   t~ U:{g~  
  C (165)cost adjustment 成本调整   aK1|b=gVj  
  C (166)cost allocation 成本分配   s/,St!A 4!  
  C (167)cost apportionment 成本分摊   GVEjB;  
  C (168)cost attribution 成本归属   3)Paf`mr  
  C (169)cost audit 成本审计   >DbG$V<v'  
  C (170)cost behaviour 成本性态   _HGDqj L  
  C (171)cost benefit analysis 成本效益分析   IK %j+UB  
  C (172)cost center 成本中心   O^:Rm=,$  
  C (173)cost driver 成本动因
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